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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: F"Dr(V  
A share A股;甲类股份 {\Pk;M{Y&  
abatement of tax 减税;减扣免税额 mtUiO p  
ABN AMRO Bank N.V. 荷兰银行 COi15( G2  
above-the-line expenditure 线上项目支出;经常预算支出 m?-)SA  
above-the-line receipt 线上项目收入;经常预算收入 V7$ m.P#uM  
ABSA Asia Limited 南非联合亚洲有限公司 Yjg$o:M  
absolute change 绝对数值变更 ?MDo. z3  
absolute expenditure 实际开支 %/eG{ oh-  
absolute guideline figure 绝对准则数字 f:j:L79}  
absolute interest 绝对权益 yf{\^^ i(  
absolute order of discharge 绝对破产解除令 Uahh|> s  
absolute profit margin 绝对利润幅度 Q-)(s  
absolute value 实值;绝对值 \:'GAByy  
absolutely vested interest 绝对既得权益 ;v8TT}R  
absorbed cost 已吸收成本;已分摊成本 zkt~[-jm}  
absorption 吸收;分摊;合并 CW`^fI9H  
absorption rate 吸收率;摊配率;分摊率 Dw=L]i :0v  
ACB Finance Limited 亚洲商业财务有限公司 #kQ! GMZH  
acceptable form of reciprocity 合理的互惠条件 TjpyU:R,&|  
acceptable rate 适当利率;适当汇率 /{R ^J#  
acceptance agreement 承兑协议 DzC`yWstP  
acceptance for honour 参加承兑 ~'*23]j  
acceptor 承兑人;接受人;受票人 zB m~J%  
acceptor for honour 参加承兑人 S 1k*"><  
accident insurance 意外保险 :b9#e g  
Accident Insurance Association of Hong Kong 香港意外保险公会 <B%wq>4S  
accident insurance scheme 意外保险计划 b'( AVA  
accident year basis 意外年度基准 Ioe.[&o6B  
accommodation 通融;贷款 ]xf89[;0  
accommodation bill 通融票据;空头票据 uNewWtUb(  
accommodation party 汇票代发人 mB2}(DbhE  
account balance 帐户余额;帐户结余 (R=ZI  
account book 帐簿 [KUkv  
account collected in advance 预收款项 `&I6=,YLp  
account current book 往来帐簿 ~ESw* 6s9  
account of after-acquired property 事后取得的财产报告 <\*)YKjn/@  
account of defaulter 拖欠帐目 {9J|\Zz3  
account payable 应付帐款 W3l[a^1d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d{TcjZ  
account receivable 应收帐款 $%U}k=-  
account receivable report 应收帐款报表 hl[<o<`Q  
account statement 结单;帐单;会计财务报表 yXkQ ,y  
account title 帐户名称;会计科目 l>jrY1u  
accountant's report 会计师报告 %n]jsdE^|  
Accountant's Report Rules 会计师报告规则 )g=mv*9>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Qfeu3AT  
Accounting Arrangements 《会计安排》 `LH9@Z{  
accounting basis 会计基础 t:dvgRJt*  
accounting by Official Receiver 破产管理署署长呈交的帐目 l[ko)%7V  
Accounting Circular 《会计通告》 B^19![v3T  
accounting class 会计类别  H#F"n"~$  
accounting date 记帐日期;会计结算日期 W}F~vx.  
accounting for money 款项核算 wz+mFf  
Accounting Officer 会计主任 :WH{wm|  
accounting period 会计报告期;会计期 E.yFCaL  
accounting policy 会计政策;会计方针 6oKlr,.  
accounting practice 会计惯例 iMry0z  
accounting principle 会计准则 | {zka.sJ  
accounting record 会计记录 nUY)Ln I  
accounting report 会计报告 ]Vf p,"op  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :~s"]*y  
Accounting Society of China 中国会计学会 Bl)D/  
accounting statement 会计报表 '>OEQU5-  
accounting system 会计制度;会计系统 ~m R^j  
accounting transaction 会计事项;帐务交易 uP7|#>1%  
accounting treatment 会计处理 +VIEDV+   
accounting year 会计年度 2SC'Z>A  
accretion 增值;添加 0#c-qy  
accrual 应计项目;应累算数目 1`II%mf[  
accrual basis 应计制;权责发生制 SdufI_'B  
accrual basis accounting 应计制会计;权责发生制会计 AU*]D@H  
accrue 应累算;应计 daY0;,>  
accrued benefit 应累算利益 4o''C |ND  
accrued charges 应计费用 qZQm*q(jM  
accrued cumulative preference share dividend 应累算的累积优先股股息 :wzbD,/M  
accrued expenses 应累算费用 ?@A@;`0Y  
accrued interest payable 应付利息;应计未付利息 @#"K6  
accrued interest receivable 应收利息;应计未收利息 ~+\A4BW  
accrued right 累算权益 b5p;)#  
accruing profit 应累算的利润 }+ W5Snx  
accumulated fiscal reserve 累积财政储备 J bima>  
accumulated profit 累积利润;滚存溢利 m:EYOe,w  
accumulated reserve 累积储备 ")boY/ P/w  
accumulation of surplus income 累积收益盈余 -vT$UP  
acquired assets 既得资产 E=v4|/['N  
acquisition 收购;购置;取得 +=`w  
acquisition cost 购置成本 {3Gj rE  
acquisition expenses 购置费用 *~`oA~-Q  
acquisition of 100% interest 收购全部股权 \#h=pz+jb  
acquisition of control 取得控制权 Jx3a7CpX  
acquisition of fixed assets 购置固定资产 hAi'|;g  
acquisition of shell “买壳” fk#Ggp<  
acquisition price 收购价 Ty 6XU!  
act of God 天灾 aF=;v*  
acting partner 执事合伙人 O[ans_8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?`*`A9@  
active partner 积极参与的合伙人 VuBi_v6  
active trading 交投活跃 1^Q!EV  
actual circulation 实际流通 acpc[ ^'  
actual cost 实际成本 ~9f Ts4U  
actual expenditure 实际开支;实际支出 Z,3CMWHg  
actual income 实际入息;实际收入;实际收益 B^1jd!m  
actual market 现货市场 _qit$#wK;  
actual price 现货价;实际价格 { F0"U=  
actual profit 实际利润 6{Bvl[mhI  
actual quotation 实盘;实际价位;实际报价 M~sP|Ha"+  
actual year basis 按实际年度计算 esTK4z]  
actuals 实货 e?aSM  
actuarial investigation 精算调查 sx9[#6~{Y  
actuarial principle 精算原则 n[-d~Ce2{  
actuarial report 精算师报告 B*Q.EKD8s  
Actuarial Society of Hong Kong 香港精算学会 I#yd/d5^  
actuarial valuation 精算师估值 wS2N,X/Y  
actuary 精算师 ?$7$# DX  
ad referendum agreement 暂定协议;有待覆核的协定 ~"~uXNd  
ad valorem duty 从价税;按值征税 ]sI{ +$~:c  
ad valorem duty system 从价税制 |qk%UN<  
ad valorem fee 从价费 Dx3Sf}G `  
ad valorem tariff 从价关税 R[lA@q:  
additional allowance 额外免税额 .|ZnU]~T  
additional amount for unexpired risk 未过期风险的额外款额 6Hpj&Qm  
additional assessable profit 补加应评税利润 (+\K  
additional assessment 补加评税 @iz6)2z  
additional commitment 额外承担 Io;26F""  
additional commitment vote 额外承担拨款 `tsqnw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i];@e]   
additional dependent parent allowance 供养父母额外免税额 "%t !+E>nr  
additional provision 额外拨款 g.EKdvY"%H  
additional stamp duty 附加印花税 YAF0I%PYU  
additional tax 补加税罚款;补加税款 qr/N?,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \AR3DDm  
adjudged bankrupt 被裁定破产 6 dCqS  
adjudicated bankrupt 裁定破产人 iu,Bmf^oD  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 6? (8KsaN  
adjudication of bankruptcy 裁定破产;宣告破产 5al44[  
adjudication of insolvency 裁定无力偿还债务 Ks7kaX  
adjusted actual 经调整的实数;调整后的实数 9;c]_zt  
adjusted current assets 经调整的流动资产;调整后的流动资产 -E!V;Tgc%U  
adjusted figure 经调整的数字;调整后的数额 #`Et{6W S  
adjusted liabilities 经调整的负债;调整后的负债 #lm1"~`5  
adjusted loss 经调整的亏损;调整后的亏损 K[|d7e  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 3412znM&  
adjusted profit 经调整的利润;调整后的利润 "V_PWEi  
adjusted surplus 经调整的盈余额;调整后的盈余额 _bq2h%G=8  
adjusted value 经调整的价值;调整后的价值 Fx*IeIs(:~  
adjustment 调整;修订;理算〔保险〕 mCpoaGV_  
adjustment centre 调剂中心 kA:cz$ )  
adjustment lag 调整过程的时间差距;调整时差 Q ?W6  
adjustment mechanism 调整机制 &-Zg0T&tZ  
adjustment of loss 亏损调整 /9yA.W;  
adjustment process 调整过程;调整程序 u RNc9  
adjustment range 调整幅度 'uOp?g'7  
administered exchange rate 受管制汇率 Ie;}k;?-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 seH#v  
administration expenses 行政费用 My'6 yQL  
administration fee 手续费;行政费 4a~9?}V:  
administration in bankruptcy 破产管理 4B8{\ "6  
administration order 遗产管理令 pRdO4?l  
administrator 管理人;遗产管理人 mk~Lkwl  
administrator of the estate 遗产管理人 !*xQPanL  
admission of debt 债项承认书 ?G-a:'1!6  
admission of proof 接纳债权证明 {z%%(,I  
advance 放贷款项;垫付款项;预支款项;预付款项 kR-5RaW  
advance account 暂支帐目;预付款帐户 =M9Od7\J  
advance compensation 预付补偿金 'W j Q  
advance from shareholder 股东垫款 dkf?lmC+M  
advance pending reimbursement 预支以待日后付还 K`1\3J)  
advanced economy 先进经济体系  HPj7i;?O  
advancement 预付;预付财产 f&>Q 6 {*]  
advances warrant 垫款令 B6Tn8@O  
advancing 贷出 L7*~8Y  
adverse balance 逆差 BT+ws@|[  
adverse exchange 逆汇 ',* 6vbII  
advertisement addressed to shareholders 在报章刊登的致股东通告 hpym!G  
advice for collection 托收通知书 MhB kr{8  
advice of drawing 提款通知书;汇票通知书 s.I=H^ T  
advice of payment 付款通知 f;%4O'  
Advisory Committee [Securities and Futures Commission] m[u 6<C  
谘询委员会〔证券及期货事务监察委员会〕 1<qq69x  
Advisory Committee on Diversification 经济多元化谘询委员会 ^Q_0Zq^H  
affidavit 誓章;遗产申报誓章 *%cI,}%   
affidavit of no receipt 述明无收款的誓章 jKu"Vi|j>  
affiliate 联号;联营公司;附属公司 A|@d4+  
affiliated company 附属公司;联号;联营公司 2S8/ lsB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;z7iUke0%  
affordability 负担能力 'bg%9}  
African Development Bank [AfDB] 非洲开发银行 nyPA`)5F0  
after-acquired property 事后取得的财产 GRj{*zs  
after-hours dealing 市后交易 B: uW(E  
after-tax profit 税后盈利;税后利润;税后溢利 'gE_xn7j  
agency agreement 代理协议 G";yqG  
agency expenses 代理机构的开支 _B|g)Rdv  
agency fee 代理费 #,qikKjt2  
Agency Law 《代理法》 TO)wjF_  
agent 代理人;承销人 M|`%4vk>  
agent of company 公司代理人 ]?Ru~N}  
agent's fee 代理人费;经纪费 *pv hkJ g(  
aggregate 总计;总数;总体数字 sM~|}|p  
aggregate amount 总款额;总额 FUm-Fp  
aggregate assets and liabilities 总体资产与负债 y#Ch /Jg?|  
aggregate at constant price 按固定价格计算的总体数字 .x1EdfHed/  
aggregate demand 总需求 H1=R(+-s  
aggregate gross position 总持仓量 uBs[[9je(  
aggregate limit 总限额 kF.PLn'iS  
aggregate of salaries tax 合计薪俸税 rYq8OZLi  
aggregate performance 总体表现;总体业绩 4Kt?; y ;  
aggregate supply 总体供应 QkzPzbF"  
aggregate surplus 总盈余 `&>!a  
aggregate total 整体总额 gy<pN?Mw  
aggregate value 总值;合计价值 O`mW,  
aggregated basis 合计基准 KFCzf_P!  
aggregated net chargeable income 合计应课税入息实额 Ty]CdyL$  
aggregation 合并计算;合计;总和 5NeEDY 2%#  
aggregation of incomes of husband and wife 夫妇入息合并计算 'F[QE9]*  
aggregation of property 财产的总和 7IZ(3B<87t  
agio 差价;贴水 q^dI!93n|  
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》 ScfW;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 12E@9s$Z  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 iygdX2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8'#%7+ "=!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 R{6.O+j`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Mi 'eViH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .'7o,)pJ<  
agreement for a settlement 授产协议 dmrM %a}W-  
agreement for assignment 转让协议 #ZGWU_l}  
agreement for sale 售卖协议;买卖协议 TiF$',WMv  
agreement for sale and purchase 买卖协议 :d!.E$S  
agreement for the payment of interest 支付利息协议 J/wot,j^  
agreement for the repayment of money 还款协议 JVTG3:zD  
agreement of reinsurance 再保险协议 '(u[  
Agricultural Bank of China 中国农业银行 ~&4,w9b)j  
air passenger departure tax 飞机乘客离境税  NP^kbF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;][1_  
airport tax 机场税 WFN5&7$W  
alcohol duty 酒精税 FQ(=Fnqn  
alienation 让与;让渡;转让 }(TZ}* d  
alimony 生活费;赡养费 o &LNtl;  
All Ordinaries Index [AOI] 所有普通股指数 qdj,Qz9ly  
all risks 全险;综合险 9[6*FAFJPP  
All Sales Record for Stock Market 《股票市场成交报告》 rxCu V  
Allied Capital Resources Limited 新联财务有限公司 m=NX;t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yNY1g?E  
allocation letter 拨款信件 0R*  
allocation of fund 分配款项;预留款项 jB?Tua$,s  
allocation of profit 利润分配;溢利分配 `t ZvIy*  
allocation warrant 拨款令 |n67!1  
allotment 分配;配股 bEy j8=P;  
allotment notice 股份配售通知;配股通知 |$9k z31  
allotment of shares 股份分配 &&(sZG w  
allowable 可获宽免;免税的 S| !U=&  
allowable business loss 可扣除的营业亏损 UO<%|{ W+  
allowable expenses 可扣税的支出 -@L*i|A  
allowance 免税额;津贴;备抵;准备金 d:=5y)  
allowance for debts 债项的免税额  i)8,u  
allowance for depreciation by wear and tear 耗损折旧免税额 WGVvBX7#  
allowance for funeral expenses 殡殓费的免税额 b\VY)=U  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3=5+NJ'8  
allowance for repairs and outgoings 修葺及支出方面的免税额 `<Zp!Hl(j  
allowance to debtor 给债务人的津贴 ]eP&r?B  
alteration of capital 资本更改 {b+!0[  
alternate trustee 候补受托人 ](- :l6  
amalgamation 合并 P*R`3Y,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \\x``*  
ambit of charges 征税范围;收费范围 +~02j1Jx  
amended valuation 经修订的估值 01#a  
American Commodities Exchange 美国商品交易所 o& $Fc8bH  
American Express Bank Limited 美国运通银行 {Sd{|R_  
American Stock Exchange 美国证券交易所  [Fr.ik  
amortization 摊销 X )g <F  
amount due from banks 存放银行同业的款项 M_UhFY='  
amount due from banks abroad 存放海外银行同业的款项 OES+BXGX  
amount due from holding companies 控股公司欠款 hMeE@Q0  
amount due from local banks 存放本港银行同业的款项 0P\)L`cG  
amount due to banks 银行同业的存款 OZLU>LU  
amount due to banks abroad 海外银行同业的存款 1|n,s-  
amount due to holding companies 控股公司存款 SukRJvi  
amount due to local banks 本港银行同业的存款 cq % =DZ  
amount due to outport banks 外埠银行同业的存款 -~v;'zOO  
amount for note issue 发行纸币的款额 6#.z:_  
amount of bond 担保契据的款额 EQz`o+  
amount of consideration 代价款额 &kRkOjuk  
amount of contribution 供款数额 d5+ (@HSR  
amount of indebtedness 负债款额 SS@# $t:  
amount of principal of the loan 贷款本金额 RP z0WP  
amount of rates chargeable 应征差饷数额 SgFyv<6>:  
amount of share capital 股本额 +@AN+!(  
amount of sums assured 承保款额 Bk>Ch#`Bw  
amount of variation 变动幅度 ;VYL7Xu](  
amount of vote 拨款数额 %nP13V]  
amount payable 应付款额 xAQ=oF +  
amount receivable 应收款额 LYkW2h`JQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }O5c.3  
analysis 分析 z9YC9m)jK  
ancillary risk 附属风险 44mYs`]  
annual account 周年帐目;周年帐目报表;年度决算;年结 L&Bc-kMH  
annual accounting date 年结日期 Nx;U]O6A  
annual allowance 每年免税额;年积金;年度津贴;年津 ?7/n s>}  
annual balance 年度余额 R.*KaCA  
annual disposable income 每年可动用收入 W<u63P  
annual estimates 周年预算 $ ;~G  
annual fee 年费 X]tjT   
annual general meeting 周年大会 _)zSjFX9  
annual growth rate 年增率;每年增长率 \ d+&&ns  
annual long-term supplement 长期个案每年补助金 mn?< Zz  
annual pensionable emolument 可供计算退休金的年薪 j!qO[CJJ  
annual report 年报 ^'*9,.ltd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rM<c;iQ  
annual return 周年报表;周年申报表;每年报税表格 S;a{wYF6v  
Annual Return Rules 《周年报表规则》 I(bH.{1n7  
annual review of consumer prices 每年消费物价回顾 I/_`/mQ  
annual roll-forward basis 逐年延展方式 rH$0h2  
annual salary 年薪 e ,k,L  
annual statement 年度报表;年度决算表 ZVR0Kzu?Ra  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @T|mHfQ8  
annuitant 年金受益人 ?msx  
annuity 年金 y 7|x<Z  
annuity contract 年金合约 h$G&4_O  
annuity on human life 人寿年金 (p-a;.Twj  
antecedent debt 先前的债项 2W~,,$ G  
ante-dated cheque 倒填日期支票 aYkm]w;C  
anticipated expenditure 预期开支 wH3FCfvm  
anticipated net profit 预期纯利 /4<eI 3Z  
anticipated revenue 预期收入 |k{?\(h;  
anti-inflation measure 反通货膨胀措施 q4|TwRx~  
anti-inflationary stance 反通货膨胀立场 mfIY7DP  
apparent deficit 表面赤字 Nf%jLK~  
apparent financial solvency 表面偿债能力 $A9!} `V  
apparent partner 表面合伙人 i_)j K  
application for personal assessment 个人入息课税申请书 NELQo#kjZ  
application of fund 资金应用 ~}z{RE($v  
application to release as liquidator and to destruct the books of accounts and documents KFkKr>S :  
申请免除清盘人职务及毁灭帐簿与文件 "$;=8O5O  
appointed actuary 委任精算师 "/[-U;ck  
appointed auditor 委任核数师;委任审计师 W> s@fN9  
appointed trustee 委任的受托人 KtA0 8?B  
appointer 委任人 s3W35S0Q3  
apportioned pro rata 按比例分摊 PBTGN;y  
apportionment 分配;分摊 iXqc$!lTH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5tX|@Z: z  
apportionment formula 分摊方程式 ~Wm`SIV  
apportionment of estate duty 遗产税的分摊 l=`)yc.  
appraisal 估价;评估 ;l[/<J  
appreciable growth 可观增长 68kxw1xY  
appreciable impact 显着影响 &^8>Kd8  
appreciable increase 可观增长 #%il+3J  
appreciation 增值;升值 z%Op_Ddp  
appreciation against other currencies 相对其他货币升值 <=/v%VXPm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ny /bNQS  
appreciation tax 增值税 F=EAD3  
appropriation 拨款;拨用;拨付 -ytSS:|%\  
appropriation account 拨款帐目 #9,!IW]l  
Appropriation Bill 拨款法案 9qc1^Fs~  
appropriation-in-aid system 补助拨款办法 @`t)ly#N  
approved assets 核准资产 P>z k  
approved basket stock 认可一篮子证券 yYkk0 3  
approved budget 核准预算 vHZw{'5y  
approved charitable donation 认可慈善捐款 K8$Hg:Ky-/  
approved charitable institution 认可慈善机构 4r\Sbh  
approved currency 核准货币;认可货币 KwlN  
approved estimates 核准预算 :=+s^K  
approved estimates of expenditure 核准开支预算 6+_)(+ c  
approved overseas insurer 核准海外保险人 >r2m1}6g"  
approved overseas trust company 核准海外信托公司 L~cswG'K  
approved pooled investment fund 核准汇集投资基金 2fT't"gw  
approved provident fund scheme 认可公积金计划 2^Tj7@  
approved provision 核准拨款 &n|#jo(gS  
approved redeemable share 核准可赎回股份 h6c8hp.  
approved regional stock 认可地区性证券 7]_UZ)u  
approved retirement scheme 认可退休金计划 Sd2R $r  
approved subordinated loan 核准附属贷款 =#[_8)q  
arbitrage 套戥;套汇;套利 dJ"3F(X  
arbitrageur 套戥者;套汇者 VjS %!P  
arbitrary amount 临时款项 JUok@6  
arrangement 措施;安排;协定 ^)m]j`}IGb  
arrears 欠款 l!ltgj  
arrears of pay 欠付薪酬 Hv>A$x$q  
arrears of revenue 逾期未收税款;逾期未收的帐项 6]Q ~c"+5  
articles of association 组织章程;组织细则;组织章程细则 Ash"D~  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 r*C:)z .}  
ascertainment of profit 确定利润 B!K{y>|.  
"Asia Clear" “亚洲结算系统” N#Bg`:!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )#l &F$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R|% 3JE0  
Asian Development Fund [ADF] 亚洲发展基金 B08q/ qi  
Asian dollar bond 亚洲美元债券 #m1e_[   
Asian dollar market 亚洲美元市场 UB@>i3  
Asian dollar rate 亚洲美元利率 Jvw~b\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 : FF:{&d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'm# -)R!  
asked price 沽盘;喊价;索价;卖方报价 j wlmWO6  
assessable income 应评税入息 ;TD<\1HJT=  
assessable loss 应评税亏损 >V;JI;[  
assessable profit 应评税利润 XtRfzqg?K  
assessable value 应评税值 M@UkXA}  
assessed profit 估定利润 ez%RWck  
assessed value 经评估价值 udX4SBq-pC  
assessment 评税;评定;估价;评税单  wa6DJ  
assessment number 评税编号;估价编号 y4$UPLm  
assessment of additional tax 补加税评税 _tS<\zy@y  
assessment of performance 业绩评估;实绩评价 KOv ar0  
Assessor 评税主任 , d ?4"8_  
asset price bubbles 资产价格泡沫 0PE $n  
asset-backed securities 具资产保证的证券 ?u` ?_us  
assets accretion 资产增值 J xi>1  
assets and liabilities 资产与负债 ,G S8Gu  
assets betterment statement 资产递增表;资产改进表 ~O?Gi 4^Yg  
assets lending 实物放款;有抵押贷款 81V,yq]  
assets of the company passing on the death 死者去世时转移的公司资产 >^ 0JlL`XG  
assets pledged as security for liabilities 用作负债抵押的资产 zh2$U dZ|M  
assets portfolio 资产投资组合 P.$U6cq  
assets price 资产价格 #!u P >/  
assets quality 资产质素 G5egyP;  
assets realization 资产变现 BoG/Hd.S  
assets refinancing arrangement 资产再集资安排 zL5r8mD3  
assets securitization 资产证券化 TD].*9  
assets situated outside Hong Kong 在香港以外地方的资产 JXUnhjB,B  
assets stripping 削减资产;拆卖资产 B3@   
assets value 资产值 $]:I1I  
assignee 承让人 z[b,:G  
assignment 转让;转让书;转让契 %+|k>?&z7  
assignment of interest 权益转让 fu}NH \{  
assignment of letters patent and trade mark 专利证书及商标转让 @riCR<fF  
assignment of property 物业转让;物业转让书 D Km`  
assignment right 转让权 9Gfm?.O5  
assignor 转让人 s@OCj0'l  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 X ~%I(?OX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @y[Zr6\z  
associate member 附属会员 aDb@u3X@  
associated body corporate 相联法人团体 -`n>q^A7e  
associated company 相联公司;联属公司 quN7'5ZC[  
associated corporation 相联法团 YN_#x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RQWVjF#  
公认会计师公会〔英国〕 \ v44Vmfz  
Association of Futures Exchange Brokers 香港期货经纪协会 "B*a| 'n!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o<1e-  
association of underwriters 承保人组织 GBzC<e#  
assumption of control 接管 K20n355uE  
assurance 担保;保险;转易;转易书 TDBWYppM  
assurance of interest 权益的转易 BWFl8 !_X  
at 19XX price 按一九XX年价格计算 *>V6KW  
at a discount 按赔价计算;按贴水价格计算;打折扣 D{Y~ kV|  
at a premium 按溢价计算;按升水价格计算 fs&J%ku\  
at call 通知付款;按通知 A9qCaq{  
at constant market price 按固定市价计算 9m0`;~!  
at constant price 按固定价格计算 vC E$)z'"  
at cost 按成本计算 m~1{~'  
at current market price 按当时市价计算;按现时市价计算 i:Pg&474f  
at current price 按当时价格计算;按现时价格计算 ?{?mAb c  
at factor cost 按要素成本计算;按生产要素成本计算 #HWz.Wb  
at money-of-the-day price 按付款当日价格计算 R[LVx-e7'  
at or better 按指定或较佳价位〔买卖指令〕 %eGxQDIXg  
at par 按面值计算;平价 0{F"b'h  
at sight 见票即付 `I,A7b  
at the close 按收市盘 y A?>v'K  
at the opening 按开市盘 xr&wV0O '  
attestation 见证;见证条款 fO[X<|9  
at-the-money option 平价期权 `J[(Dx'y=t  
attorney 受权人;受托代表人 [&|Le;h  
attornment 新拥有人承认书 0){%4  
attributable profit 可归属利润 Y'i0=w6G  
attributable share value 可归属股份价值 V2g,JFp&  
Auckland Stock Exchange 奥克兰证券交易所 .3?'+KZ,  
auction 拍卖 il<D e]G  
auctioneer 拍卖商 \#1!qeF  
audit 审计;核数 nL5Gr:SLo  
Audit Commission 审计署 *=ftg&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `)\_  
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〕 p^Ca-+R3  
audit review 帐目审查 EJjTf:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;38W41d{  
audited account 审计帐目;经审计的帐目 7Ro7/PT (  
audited annual account 经审计的周年帐目 UBOCd[  
audited balance sheet 经审计的资产负债表 Fx4C]S  
auditor 核数师;核数主任;审计师 pP68jL  
auditor's certificate 核数师证明书;审计师证明书 VH4P|w[YF  
auditor's report 核数师报告;审计师报告 %}%D8-d}G  
Aussie bond 澳元债券 T?!^-PD9*  
austerity budget 紧缩预算 ehtiu!Vk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'G>Ejh@t  
Australia All Ordinaries Index 澳洲所有普通股票指数 x5v^@_: jr  
Australian Dollar [AUD] 澳元 2_vE  
Australian Options Market 澳大利亚期权市场 (9';zw   
Australian Securities Commission 澳洲证券事务监察委员会 LeO ))  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 96]lI3 c  
Australian Stock Exchange 澳大利亚证券交易所 WLiY:X(+|  
Austrian Schilling [ATS] 奥地利先令 r/HKxXT  
authentication 认证;鉴证 s#`%c({U|  
authority to purchase 委托购买证;委购书 jz't!wj  
authorization 认可;核准;授权;授权书 t!c8 c^HR  
authorization by direction 指示授权 J9)wt ?%j  
authorization by instruction 指令授权 =vT3SY  
authorization by warrant 令状授权 n} GIf&  
authorization of unit trust 单位信托的认可 }U7>_b2  
authorized agent 指定代理人 qnW5I_]  
authorized capital 法定资本 ItDe_|!L  
authorized clerk 出市员 vNL f)B  
authorized dealer 认可交易商 to[EA6J8l  
authorized financial institution 认可财务机构 jPP aL]  
authorized fund 认可基金 MVjc.^  
authorized fund house 获授权的基金公司;认可基金公司 Xx:0Nt]  
authorized institution 认可机构 >r{3t{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }1TfKS]m>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G(JvAe]r  
authorized insurer 获授权保险人;获认可承保人 Q}^ n  
authorized investment 特准投资项目 u9:;ft{}N  
authorized person 获授权人 'Vy$d<@s[  
authorized representative 获授权代表 $Bz|[=  
authorized share capital 法定股本 JnhHV(H  
automated quotation system 自动报价系统 +6*oO|   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lk \|EG  
自动交易系统〔香港期货交易所有限公司〕 rr3NY$W  
automatic adjustment mechanism 自动调整机制 j_&/^-;e  
automatic adjustment system 自动调整系统 TcZ Ci^1F  
Automatic Clearing House 自动票据交换所 7$x@;%xd  
automatic exchange rates accumulation system 自动化汇率累集系统 -2v|d]3qG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  ^wb -s  
automatic teller machine [ATM] 自动柜员机 dS0G+3J&+E  
autopay 自动转帐 \>cZ=  
available assets 可用资产 wz.Il-sm  
available fiscal reserve 现存财政储备 ]O<Yr'  
available profit 可用利润 EYGJDv(S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 TnL%_!V!  
average 平均;平均数;海损 MgHyKn'rL  
average basic salary 平均基本薪金 TmKO/N@}  
average consumer expenditure 平均消费开支;一般消费开支 _M:)x0("  
average cost 平均成本 ex'd^y  
average cost of land production 增辟土地平均成本 #Q 2$v;  
average daily turnover 平均每日成交额 >G' NI?$  
average daily wage rate 平均每日工资率 `C=!8q  
average expenditure pattern 平均开支模式 5Ag]1k{  
average growth rate 平均增长率 $msT,$NJ  
average net fixed assets 固定资产平均净值 da\K>An>  
average of relatives 相对价格平均数 5ez"B]&T  
average price 平均价格 5zpk6FR$  
average propensity to consume 平均消费倾向;一般消费倾向 $Y$!nPO  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2s-f?WetbP  
average rate 平均率 i= ~HXr}  
average revenue 平均收入;平均收益 jA=uK6m  
average stock 平均库存;平均存货 n.$<D[@  
average yearly rent 平均年租 )K@ 20Q+0K  
avoidance of double taxation 避免双重课税 3tnYK&  
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 WRVKh  
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