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一些有用的会计术语(也不知道发的地方对不对)A

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A: 3PJ  
A share A股;甲类股份 H$[--_dI{  
abatement of tax 减税;减扣免税额 \T[*|"RFZ  
ABN AMRO Bank N.V. 荷兰银行 zg5 u  
above-the-line expenditure 线上项目支出;经常预算支出 s!+?) bB  
above-the-line receipt 线上项目收入;经常预算收入 lI5{]?'  
ABSA Asia Limited 南非联合亚洲有限公司 J#X7Ss  
absolute change 绝对数值变更 3~ZtAgih%  
absolute expenditure 实际开支 :X$&g sT/,  
absolute guideline figure 绝对准则数字 4XKg3l1  
absolute interest 绝对权益 <~Y4JMr"  
absolute order of discharge 绝对破产解除令 YobIbpo  
absolute profit margin 绝对利润幅度 5jsnE )  
absolute value 实值;绝对值 Gu%`__   
absolutely vested interest 绝对既得权益 =ecv;uu2  
absorbed cost 已吸收成本;已分摊成本 _zpn+XVdQ  
absorption 吸收;分摊;合并 IC{>q3  
absorption rate 吸收率;摊配率;分摊率 kv'n W  
ACB Finance Limited 亚洲商业财务有限公司 {Qhv HV  
acceptable form of reciprocity 合理的互惠条件 D!X{9q}S1  
acceptable rate 适当利率;适当汇率 -iW[cj R`$  
acceptance agreement 承兑协议 wLgRI$ _Dm  
acceptance for honour 参加承兑 8XY4  
acceptor 承兑人;接受人;受票人 Q% dpGI  
acceptor for honour 参加承兑人 RL&*.r&  
accident insurance 意外保险 KlrKGmy,)  
Accident Insurance Association of Hong Kong 香港意外保险公会 N.&K"J  
accident insurance scheme 意外保险计划 w1GCjD*y  
accident year basis 意外年度基准 qrdA?V V  
accommodation 通融;贷款 o?%x!m>  
accommodation bill 通融票据;空头票据 xpS#l"dr  
accommodation party 汇票代发人 c/hml4  
account balance 帐户余额;帐户结余 kQH!`-n:T  
account book 帐簿 @RnGK 5  
account collected in advance 预收款项 3s|tS2^4  
account current book 往来帐簿 -({\eL$n  
account of after-acquired property 事后取得的财产报告 95H`-A  
account of defaulter 拖欠帐目 $OUa3!U_!  
account payable 应付帐款 <&x_e-;b'  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 QOP*vH >J  
account receivable 应收帐款 tq*Q|9j7VG  
account receivable report 应收帐款报表 _@@S,(MA  
account statement 结单;帐单;会计财务报表 n@%'Nbc>b  
account title 帐户名称;会计科目 8l}|.Q#--  
accountant's report 会计师报告 x Apa+j6I  
Accountant's Report Rules 会计师报告规则 ae^xuM?7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c{852R  
Accounting Arrangements 《会计安排》 Y8AU<M  
accounting basis 会计基础 %V+,#  
accounting by Official Receiver 破产管理署署长呈交的帐目 Us%VB q  
Accounting Circular 《会计通告》 /g8yc'{p  
accounting class 会计类别 :]//{HF  
accounting date 记帐日期;会计结算日期 fx}R7GN2  
accounting for money 款项核算 =_wgKXBFa  
Accounting Officer 会计主任 ioviJ7N% O  
accounting period 会计报告期;会计期 A2vOI8  
accounting policy 会计政策;会计方针 d>aZpJ[.  
accounting practice 会计惯例 v\HGL56T  
accounting principle 会计准则 a1}W2;W0]g  
accounting record 会计记录 Z>D7C?v:(  
accounting report 会计报告 4,aBNuxWd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PuOo^pFhH  
Accounting Society of China 中国会计学会 #h&?wE>  
accounting statement 会计报表 S9L3/P]  
accounting system 会计制度;会计系统 LEhi/>T  
accounting transaction 会计事项;帐务交易 (Q'XjN\#  
accounting treatment 会计处理 .oe,# 1Qh{  
accounting year 会计年度 +g.WO5A  
accretion 增值;添加  c\x?k<=  
accrual 应计项目;应累算数目 YJ"gm]Pm  
accrual basis 应计制;权责发生制 d)0%|yX6  
accrual basis accounting 应计制会计;权责发生制会计 \{&55>  
accrue 应累算;应计 i 9b^\&&  
accrued benefit 应累算利益 '!Sj]+  
accrued charges 应计费用 nnE@1X3  
accrued cumulative preference share dividend 应累算的累积优先股股息 L8$7^muad  
accrued expenses 应累算费用 sVC5<?OW!p  
accrued interest payable 应付利息;应计未付利息 @ J"1 !`  
accrued interest receivable 应收利息;应计未收利息 .:;i*  
accrued right 累算权益 ktS0  
accruing profit 应累算的利润 x/Ds`\  
accumulated fiscal reserve 累积财政储备 Q7SS<'(  
accumulated profit 累积利润;滚存溢利 2 Sr'B;`p  
accumulated reserve 累积储备 i$F)h<OU+  
accumulation of surplus income 累积收益盈余 $6J5yE  
acquired assets 既得资产 '2 )d9_ w  
acquisition 收购;购置;取得 c^=:]^  
acquisition cost 购置成本 1XZ&X]  
acquisition expenses 购置费用 -p)HH@6a  
acquisition of 100% interest 收购全部股权 NT-du$! u  
acquisition of control 取得控制权 pG4Hy$e  
acquisition of fixed assets 购置固定资产 ! [:K/  
acquisition of shell “买壳”  /!9949XV  
acquisition price 收购价 t=pG6U  
act of God 天灾 #uH1!UQb  
acting partner 执事合伙人 i@p?.%K{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hyBSS,I  
active partner 积极参与的合伙人 '}OrFN  
active trading 交投活跃 !sLn;1l  
actual circulation 实际流通 6F<L4*4U  
actual cost 实际成本 : ._O.O  
actual expenditure 实际开支;实际支出 /R,/hi Kx\  
actual income 实际入息;实际收入;实际收益 xA-G&oC]<T  
actual market 现货市场 {:rU5 !n  
actual price 现货价;实际价格 )Q\;N C=4  
actual profit 实际利润 rLVAI#ci=  
actual quotation 实盘;实际价位;实际报价 0p#36czqy  
actual year basis 按实际年度计算 G)putk@   
actuals 实货 r&H>JCRZ<=  
actuarial investigation 精算调查 '6aH*B:}*;  
actuarial principle 精算原则 8^~ljf]6  
actuarial report 精算师报告 l >O]Cpt  
Actuarial Society of Hong Kong 香港精算学会 ybB}|4d&   
actuarial valuation 精算师估值 Z>{8FzP.F  
actuary 精算师 Jne)?Gt  
ad referendum agreement 暂定协议;有待覆核的协定 p*N+B o  
ad valorem duty 从价税;按值征税 !^N/n5eoz  
ad valorem duty system 从价税制 sF|lhLi  
ad valorem fee 从价费 F6 UOo.L)I  
ad valorem tariff 从价关税 nyDqR#t  
additional allowance 额外免税额 ~{N|("nB  
additional amount for unexpired risk 未过期风险的额外款额 7i'vAOnw^  
additional assessable profit 补加应评税利润 v` B_xEl  
additional assessment 补加评税 +I/P5OGRN  
additional commitment 额外承担 aE;!mod  
additional commitment vote 额外承担拨款 ^@)+P/&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y<|L|b6  
additional dependent parent allowance 供养父母额外免税额 9sRP8Nj|  
additional provision 额外拨款 ]]]7"a  
additional stamp duty 附加印花税 -x RsYYw  
additional tax 补加税罚款;补加税款 #{]=>n)j  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Vxw?"mhP  
adjudged bankrupt 被裁定破产 *Lufz-[1  
adjudicated bankrupt 裁定破产人 M 35}5+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >DV0!'jW  
adjudication of bankruptcy 裁定破产;宣告破产 QF^An B  
adjudication of insolvency 裁定无力偿还债务 @ce4sSo  
adjusted actual 经调整的实数;调整后的实数 foN;Q1?lS  
adjusted current assets 经调整的流动资产;调整后的流动资产 ).&$pXj  
adjusted figure 经调整的数字;调整后的数额 {jv1hKTa  
adjusted liabilities 经调整的负债;调整后的负债 !"1bV [^  
adjusted loss 经调整的亏损;调整后的亏损 rKjQEO$yi  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ;DGWUK.U[H  
adjusted profit 经调整的利润;调整后的利润 WUxr@0  
adjusted surplus 经调整的盈余额;调整后的盈余额 -7yX>Hjl  
adjusted value 经调整的价值;调整后的价值 :<jf}[w!  
adjustment 调整;修订;理算〔保险〕 J6Kf z~%  
adjustment centre 调剂中心 mq "p"iI  
adjustment lag 调整过程的时间差距;调整时差 A#p@`|H#B  
adjustment mechanism 调整机制 q2SkkY$_]y  
adjustment of loss 亏损调整 ~ugcfDJ  
adjustment process 调整过程;调整程序 co12\,aD  
adjustment range 调整幅度 GnLh qm"\  
administered exchange rate 受管制汇率 ^yb_aCw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yn=1b:kid  
administration expenses 行政费用 ,CvU#ab8$  
administration fee 手续费;行政费 5Q^~Z},  
administration in bankruptcy 破产管理 Q647a}  
administration order 遗产管理令 ck^Z,AKL+  
administrator 管理人;遗产管理人 6Z'zB&hM}  
administrator of the estate 遗产管理人 me9RnPe:  
admission of debt 债项承认书 )WzCUYE1/  
admission of proof 接纳债权证明 ;1y\!f3#V~  
advance 放贷款项;垫付款项;预支款项;预付款项 z,NHH):~  
advance account 暂支帐目;预付款帐户 wbpxJtJB  
advance compensation 预付补偿金 3 C[ ;2  
advance from shareholder 股东垫款 X)|%[aX}q  
advance pending reimbursement 预支以待日后付还 q&wMp{  
advanced economy 先进经济体系 5jV]{ZV#  
advancement 预付;预付财产 AHLDURv  
advances warrant 垫款令 !YoKKG~_0  
advancing 贷出 "5e]-u'  
adverse balance 逆差 )dvOg'it  
adverse exchange 逆汇 x~mXtqg  
advertisement addressed to shareholders 在报章刊登的致股东通告 %?cPqRHJ ~  
advice for collection 托收通知书 v(0vP}[Q7E  
advice of drawing 提款通知书;汇票通知书 pLIBNo?  
advice of payment 付款通知 eygyVhJ  
Advisory Committee [Securities and Futures Commission] }cf-r>WaR  
谘询委员会〔证券及期货事务监察委员会〕 >0m-S :lk  
Advisory Committee on Diversification 经济多元化谘询委员会 .)o5o7H  
affidavit 誓章;遗产申报誓章 nd?m+C&W  
affidavit of no receipt 述明无收款的誓章 a:8@:d1T K  
affiliate 联号;联营公司;附属公司 6s uc0  
affiliated company 附属公司;联号;联营公司 1"e=Zqn$)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~7=,)Q  
affordability 负担能力 LD5'4,%-  
African Development Bank [AfDB] 非洲开发银行 <.AIV p  
after-acquired property 事后取得的财产 Zdak))7  
after-hours dealing 市后交易 WH/a#F  
after-tax profit 税后盈利;税后利润;税后溢利 Ylf6-FbF  
agency agreement 代理协议 D~ {)\;w^!  
agency expenses 代理机构的开支 %:/;R_  
agency fee 代理费 !l&lb]V cz  
Agency Law 《代理法》 0r@rXwz  
agent 代理人;承销人 G cbal:q  
agent of company 公司代理人 #2dmki"~(  
agent's fee 代理人费;经纪费 G'bp  
aggregate 总计;总数;总体数字 4gZN~_AI<  
aggregate amount 总款额;总额 DQRt\!  
aggregate assets and liabilities 总体资产与负债 ' ZB%McS  
aggregate at constant price 按固定价格计算的总体数字 0q3 :"X  
aggregate demand 总需求 <9Chkb|B  
aggregate gross position 总持仓量  Ne4A  
aggregate limit 总限额 qzG'Gz{{qu  
aggregate of salaries tax 合计薪俸税 :')<|(Zy  
aggregate performance 总体表现;总体业绩 D?E5p.!A  
aggregate supply 总体供应 %1lLUgf3G/  
aggregate surplus 总盈余 S }|ea2  
aggregate total 整体总额 a( qw  
aggregate value 总值;合计价值 3)7'dM  
aggregated basis 合计基准 1n,JynJ  
aggregated net chargeable income 合计应课税入息实额 6-^+btl)#  
aggregation 合并计算;合计;总和 Oll\T GXP!  
aggregation of incomes of husband and wife 夫妇入息合并计算 VOiphw`  
aggregation of property 财产的总和 /q^( uWu  
agio 差价;贴水 ;xRyONt  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 9DT}sCLz:B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d EXw=u  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oDRNM^gz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z C``G<TB  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?LW1D+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment duM>( y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C2VZE~U+  
agreement for a settlement 授产协议 4]g^aaQFd>  
agreement for assignment 转让协议 qv<VKJTi6]  
agreement for sale 售卖协议;买卖协议 ik]UzB  
agreement for sale and purchase 买卖协议 5n"'M&Ce  
agreement for the payment of interest 支付利息协议 oo qNPLa  
agreement for the repayment of money 还款协议 LPXwfEHOm  
agreement of reinsurance 再保险协议 aH~il!K  
Agricultural Bank of China 中国农业银行 vu1:8j  
air passenger departure tax 飞机乘客离境税 f{vnZ|WD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4f>Vg$4  
airport tax 机场税 qzH97<M}T  
alcohol duty 酒精税 > vahj,CZZ  
alienation 让与;让渡;转让 r"4:aKF>  
alimony 生活费;赡养费 $V+ze*ra  
All Ordinaries Index [AOI] 所有普通股指数 P--#5W;^oB  
all risks 全险;综合险 D4S>Pkv  
All Sales Record for Stock Market 《股票市场成交报告》 %++q+pa  
Allied Capital Resources Limited 新联财务有限公司 ;TR.UUT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a7CJ~8-1K  
allocation letter 拨款信件 m/{rmtA4  
allocation of fund 分配款项;预留款项 w,P2_xk`  
allocation of profit 利润分配;溢利分配 :8rqTBa`  
allocation warrant 拨款令 /!LfEO  
allotment 分配;配股 lKa}Bcd  
allotment notice 股份配售通知;配股通知 v<c8qg  
allotment of shares 股份分配 } o=g)  
allowable 可获宽免;免税的 @hCGV'4  
allowable business loss 可扣除的营业亏损 M^bujGD  
allowable expenses 可扣税的支出 +XQS -=  
allowance 免税额;津贴;备抵;准备金 ~+1t 17  
allowance for debts 债项的免税额 VMNihx0FJ  
allowance for depreciation by wear and tear 耗损折旧免税额 A/o=a#  
allowance for funeral expenses 殡殓费的免税额 U"ZDt  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w</kGK[O  
allowance for repairs and outgoings 修葺及支出方面的免税额 m=#2u4H4  
allowance to debtor 给债务人的津贴 ptsi\ 7BG  
alteration of capital 资本更改 tIRw"sz  
alternate trustee 候补受托人 i#eb%9Mn  
amalgamation 合并 a~{mRh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N". af)5  
ambit of charges 征税范围;收费范围 VJPt/Dy{  
amended valuation 经修订的估值 Vdjca:`  
American Commodities Exchange 美国商品交易所 f6z[k_lLN  
American Express Bank Limited 美国运通银行 Bp b_y;E  
American Stock Exchange 美国证券交易所 sqkPC_;A  
amortization 摊销 K/08F|]a  
amount due from banks 存放银行同业的款项 FkRrW^?5G  
amount due from banks abroad 存放海外银行同业的款项 Z*oGVr g  
amount due from holding companies 控股公司欠款 tewC *%3V  
amount due from local banks 存放本港银行同业的款项 e}Db-7B_~  
amount due to banks 银行同业的存款 +4@EJRC  
amount due to banks abroad 海外银行同业的存款 a|OX4  
amount due to holding companies 控股公司存款 1|Fukx<@J<  
amount due to local banks 本港银行同业的存款 (llg!1  
amount due to outport banks 外埠银行同业的存款 H*!E*_  
amount for note issue 发行纸币的款额 3vMfms  
amount of bond 担保契据的款额 `?La  
amount of consideration 代价款额 pV1~REk$&  
amount of contribution 供款数额 ;8ugI  
amount of indebtedness 负债款额 f):|Ad|  
amount of principal of the loan 贷款本金额 O* 7" Q&  
amount of rates chargeable 应征差饷数额 -()CgtSR  
amount of share capital 股本额 AJj6@hi2P  
amount of sums assured 承保款额 p! Hpq W  
amount of variation 变动幅度 tQ*5[F,fm  
amount of vote 拨款数额 g4U%(3,>D  
amount payable 应付款额 V RT| OUq  
amount receivable 应收款额 |J8c|h<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5I@< 6S&X  
analysis 分析 vQ 5 p  
ancillary risk 附属风险 sqsBGFeG  
annual account 周年帐目;周年帐目报表;年度决算;年结 \`x$@s?  
annual accounting date 年结日期 qi$6y?  
annual allowance 每年免税额;年积金;年度津贴;年津 2r\ f!m'  
annual balance 年度余额 l.FkX  
annual disposable income 每年可动用收入 KecRjon~  
annual estimates 周年预算 g"F vD_  
annual fee 年费 3>-^/  
annual general meeting 周年大会 c!j$ -Ovm  
annual growth rate 年增率;每年增长率 hX<0{pXM4  
annual long-term supplement 长期个案每年补助金 zs WYV n]  
annual pensionable emolument 可供计算退休金的年薪 \|Us/_h  
annual report 年报 CGPPo;RjK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z?dz@d%C  
annual return 周年报表;周年申报表;每年报税表格 JH5ckgdZ  
Annual Return Rules 《周年报表规则》 EQMn'>  
annual review of consumer prices 每年消费物价回顾 %[5hTf  
annual roll-forward basis 逐年延展方式 <kp?*xV]]  
annual salary 年薪 V|DAw[!6N  
annual statement 年度报表;年度决算表 iz& )FuOr  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 g&X$)V4C  
annuitant 年金受益人 >DPC}@Wl  
annuity 年金 tpU[KR[-  
annuity contract 年金合约 *i&ks> 4N  
annuity on human life 人寿年金 bF<FX_}!s!  
antecedent debt 先前的债项 8|HuxE  
ante-dated cheque 倒填日期支票 }H\wed]F/  
anticipated expenditure 预期开支 M2{{B ^*$6  
anticipated net profit 预期纯利 ' FF@I^O  
anticipated revenue 预期收入 REli`"bR  
anti-inflation measure 反通货膨胀措施 VPet1hAy  
anti-inflationary stance 反通货膨胀立场 o^}K]ML!t  
apparent deficit 表面赤字 Etj@wy/E  
apparent financial solvency 表面偿债能力 [}|x@ v9  
apparent partner 表面合伙人 Ho2#'lSKM  
application for personal assessment 个人入息课税申请书 &Y4S[-   
application of fund 资金应用 %`?IY<  
application to release as liquidator and to destruct the books of accounts and documents `$Z:j;F  
申请免除清盘人职务及毁灭帐簿与文件 Se{}OG)  
appointed actuary 委任精算师 a~>+I~^K5q  
appointed auditor 委任核数师;委任审计师 9'Le}`Gf  
appointed trustee 委任的受托人 N8#wQ*MM>  
appointer 委任人 tZB" (\  
apportioned pro rata 按比例分摊 p D-k<8|  
apportionment 分配;分摊 (_ HwU/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,( u- x!  
apportionment formula 分摊方程式 qs 6r9?KP  
apportionment of estate duty 遗产税的分摊 yb\T< *  
appraisal 估价;评估 sIJl9  
appreciable growth 可观增长 dG2k4 O  
appreciable impact 显着影响 Arc6d5Q  
appreciable increase 可观增长 aA7}>  
appreciation 增值;升值 yS'W ss  
appreciation against other currencies 相对其他货币升值 K&3,J7&&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^ ~'&K e  
appreciation tax 增值税 '1+s^Q'pc  
appropriation 拨款;拨用;拨付 `tw[{Wb  
appropriation account 拨款帐目 B:J([@\'  
Appropriation Bill 拨款法案 V"K-aO&  
appropriation-in-aid system 补助拨款办法 XYj!nx{k,  
approved assets 核准资产 ])`w_y(>  
approved basket stock 认可一篮子证券 % Ya%R@b}  
approved budget 核准预算 W8,4LxH  
approved charitable donation 认可慈善捐款 Ve)P/Zz}^  
approved charitable institution 认可慈善机构 l!qhK'']V"  
approved currency 核准货币;认可货币 |Tv}leJF  
approved estimates 核准预算 lY -2e>  
approved estimates of expenditure 核准开支预算 3dheT}XV?p  
approved overseas insurer 核准海外保险人 UTwXN |'|  
approved overseas trust company 核准海外信托公司 t/%{R.1MN  
approved pooled investment fund 核准汇集投资基金 ,a 2(h  
approved provident fund scheme 认可公积金计划 g\%;b3"#  
approved provision 核准拨款 PDQEI55  
approved redeemable share 核准可赎回股份 XB0G7o%1  
approved regional stock 认可地区性证券 B8.a#@R  
approved retirement scheme 认可退休金计划 &YpViC4K.  
approved subordinated loan 核准附属贷款 &rs   
arbitrage 套戥;套汇;套利 ( f]@lNmx  
arbitrageur 套戥者;套汇者 Jui:Ms  
arbitrary amount 临时款项 }$%j}F{  
arrangement 措施;安排;协定 5ir Ffr  
arrears 欠款 iq1HA.X(  
arrears of pay 欠付薪酬 &X3G;x2;  
arrears of revenue 逾期未收税款;逾期未收的帐项 #z6[ 8B  
articles of association 组织章程;组织细则;组织章程细则 Y=83r]%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0{Uc/  
ascertainment of profit 确定利润 F+@/"1c  
"Asia Clear" “亚洲结算系统” {&dbxj-'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;*u"hIl1/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }_mVXjF  
Asian Development Fund [ADF] 亚洲发展基金 .q90+9Ek=  
Asian dollar bond 亚洲美元债券 d6^:lbj  
Asian dollar market 亚洲美元市场 \<ko)I#%  
Asian dollar rate 亚洲美元利率 7F5v-/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pl }nb Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~%chF/H  
asked price 沽盘;喊价;索价;卖方报价 {'8td^JEE  
assessable income 应评税入息 ^/~ZP?%]  
assessable loss 应评税亏损 / f5q9sp8  
assessable profit 应评税利润 yopC <k  
assessable value 应评税值 R?t_tmKXC!  
assessed profit 估定利润 *O|_)G  
assessed value 经评估价值 O*7vmPy  
assessment 评税;评定;估价;评税单 \E(^<Af  
assessment number 评税编号;估价编号 J8'1 ~$6  
assessment of additional tax 补加税评税 TTa$wiW7'  
assessment of performance 业绩评估;实绩评价 &t~NR$@  
Assessor 评税主任 4aP 96  
asset price bubbles 资产价格泡沫 6& (bL<8b  
asset-backed securities 具资产保证的证券 J Bgq2  
assets accretion 资产增值 TMsc5E  
assets and liabilities 资产与负债 DFkDlx  
assets betterment statement 资产递增表;资产改进表 mv,5Q6!  
assets lending 实物放款;有抵押贷款 i/ .#`  
assets of the company passing on the death 死者去世时转移的公司资产 W:maE9E=  
assets pledged as security for liabilities 用作负债抵押的资产 Z;O!KsJ  
assets portfolio 资产投资组合 )n6,uTlOw  
assets price 资产价格 iE EP~  
assets quality 资产质素 ds9U9t  
assets realization 资产变现 ]]o?!NX  
assets refinancing arrangement 资产再集资安排  J8-K  
assets securitization 资产证券化 [uwn\-  
assets situated outside Hong Kong 在香港以外地方的资产 (%c&Km7K  
assets stripping 削减资产;拆卖资产 AGl#f\_^  
assets value 资产值 uO>x"D5tZ:  
assignee 承让人 +zwS[P@  
assignment 转让;转让书;转让契 bY-koJo  
assignment of interest 权益转让 Lv?jg ?$  
assignment of letters patent and trade mark 专利证书及商标转让 @d5$OpL$%  
assignment of property 物业转让;物业转让书 v%r/PHw  
assignment right 转让权 /Xq|S O  
assignor 转让人 3:O|p[2)L  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 W__Y^\ ~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ee_?aG e&  
associate member 附属会员 pIV |hb!G  
associated body corporate 相联法人团体 -X_\3J  
associated company 相联公司;联属公司 Zor!hc0<  
associated corporation 相联法团 oxBTm|j7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <ne?;P1L  
公认会计师公会〔英国〕 dt@~8kS  
Association of Futures Exchange Brokers 香港期货经纪协会 S\]9mHJI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ])G| U A.  
association of underwriters 承保人组织 !rs }83w!  
assumption of control 接管 S|xwYaoy%  
assurance 担保;保险;转易;转易书 y4! :l=E^  
assurance of interest 权益的转易 Yecdw'BW?  
at 19XX price 按一九XX年价格计算 *o5[P\'6  
at a discount 按赔价计算;按贴水价格计算;打折扣 bo/<3gR  
at a premium 按溢价计算;按升水价格计算 amq,^  
at call 通知付款;按通知 Y4w]jIv  
at constant market price 按固定市价计算 Yn$: |$  
at constant price 按固定价格计算 0i"2s}^+_  
at cost 按成本计算 {\`y)k 7  
at current market price 按当时市价计算;按现时市价计算 uF|Up]Z G  
at current price 按当时价格计算;按现时价格计算 AFM+`{Cq  
at factor cost 按要素成本计算;按生产要素成本计算 (f^/KB=  
at money-of-the-day price 按付款当日价格计算 j D*<M/4  
at or better 按指定或较佳价位〔买卖指令〕 /NjBC[P  
at par 按面值计算;平价 auB 931|  
at sight 见票即付 :{^~&jgL  
at the close 按收市盘 R|^bZf^  
at the opening 按开市盘 ?hAO-*);  
attestation 见证;见证条款 s?s ,wdp  
at-the-money option 平价期权 $9j>oUG  
attorney 受权人;受托代表人 |Xm$O1Wa  
attornment 新拥有人承认书 S,C c0)j>  
attributable profit 可归属利润 5Ok3y|cEx  
attributable share value 可归属股份价值 x4PzP  
Auckland Stock Exchange 奥克兰证券交易所 bI3GI:hp  
auction 拍卖 i#^YQCy  
auctioneer 拍卖商 GLESngAl  
audit 审计;核数 j/Y]3RSMp  
Audit Commission 审计署 WVsj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =L@CZ"  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 j!kJ@lbP  
audit review 帐目审查 /_HTW\7,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :/%Y"0  
audited account 审计帐目;经审计的帐目 qdy(C^(fa  
audited annual account 经审计的周年帐目 $m~&| s  
audited balance sheet 经审计的资产负债表 wfe4b  
auditor 核数师;核数主任;审计师 w N`Nj m9!  
auditor's certificate 核数师证明书;审计师证明书 r7].48D  
auditor's report 核数师报告;审计师报告 5!S#}=f=  
Aussie bond 澳元债券 vE8BB$D  
austerity budget 紧缩预算 %~k>$(u6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tl{{Vc[  
Australia All Ordinaries Index 澳洲所有普通股票指数 >itNa.K  
Australian Dollar [AUD] 澳元 -9 .lFuI  
Australian Options Market 澳大利亚期权市场 $j(d`@.DN~  
Australian Securities Commission 澳洲证券事务监察委员会 hr&&b3W3p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T)%6"rPL3!  
Australian Stock Exchange 澳大利亚证券交易所 livKiX`  
Austrian Schilling [ATS] 奥地利先令 $T#fCx/  
authentication 认证;鉴证 5-ED\-  
authority to purchase 委托购买证;委购书 {tl{ j1d |  
authorization 认可;核准;授权;授权书 _ yJz:pa  
authorization by direction 指示授权 ?<BI)[B  
authorization by instruction 指令授权 %'i_iF8.  
authorization by warrant 令状授权 Q\}-MiI/  
authorization of unit trust 单位信托的认可 ^fe,A=k~1  
authorized agent 指定代理人 _68vSYr  
authorized capital 法定资本 XkkzY5rxOc  
authorized clerk 出市员 PYWFz   
authorized dealer 认可交易商 }y+Qj6dP  
authorized financial institution 认可财务机构 h,B4Tg'  
authorized fund 认可基金 AG}j'   
authorized fund house 获授权的基金公司;认可基金公司 BfCM\ij  
authorized institution 认可机构 , `Z4fz:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R) :Xs .  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *k;bkd4x  
authorized insurer 获授权保险人;获认可承保人 +6l#hO7h  
authorized investment 特准投资项目 P_0[spmFU  
authorized person 获授权人 t:V._@  
authorized representative 获授权代表 hu} vYA7ZH  
authorized share capital 法定股本 #]5KWXC'~  
automated quotation system 自动报价系统 q2J |koT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C>x)jDb?  
自动交易系统〔香港期货交易所有限公司〕 ||*F. p  
automatic adjustment mechanism 自动调整机制 wu eDedz\  
automatic adjustment system 自动调整系统 n{<}<SVY  
Automatic Clearing House 自动票据交换所 y\uBVa<B  
automatic exchange rates accumulation system 自动化汇率累集系统  K> 4w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +ctU7 rVy  
automatic teller machine [ATM] 自动柜员机 )`{m |\b  
autopay 自动转帐 xM!9$v  
available assets 可用资产 !4D?X\~"%  
available fiscal reserve 现存财政储备 _b/zBFa%  
available profit 可用利润 nyqX\m-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 $#+D:W)az  
average 平均;平均数;海损 7g]mrI@  
average basic salary 平均基本薪金 *xpn-hCp<  
average consumer expenditure 平均消费开支;一般消费开支 _EP]|DTfr  
average cost 平均成本 ~Gmt,l! b  
average cost of land production 增辟土地平均成本 82ixv<B  
average daily turnover 平均每日成交额 %Vltc4QU  
average daily wage rate 平均每日工资率 i.7_i78\"  
average expenditure pattern 平均开支模式 \-]tvgA~&  
average growth rate 平均增长率 n.a2%,|v  
average net fixed assets 固定资产平均净值 H"^9g3 U  
average of relatives 相对价格平均数 f OR9N/  
average price 平均价格 u&c%L0)E&  
average propensity to consume 平均消费倾向;一般消费倾向 jQ'g'c!  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T(Q ~b  
average rate 平均率 \b $pH  
average revenue 平均收入;平均收益 %X.g+uu  
average stock 平均库存;平均存货 {wA8!5Gu  
average yearly rent 平均年租 k7rg:P  
avoidance of double taxation 避免双重课税 S'qT+pP  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 - A@<zqu  
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