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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: >A>_UT_"  
A share A股;甲类股份 3B5 `Y  
abatement of tax 减税;减扣免税额 L*zfZ&  
ABN AMRO Bank N.V. 荷兰银行 8d[!"lL  
above-the-line expenditure 线上项目支出;经常预算支出 4P=)u}{]^#  
above-the-line receipt 线上项目收入;经常预算收入 S9{&.[O  
ABSA Asia Limited 南非联合亚洲有限公司 2[I[I*"_d  
absolute change 绝对数值变更 4$ ^rzAi5  
absolute expenditure 实际开支 HE@P<  
absolute guideline figure 绝对准则数字 U"OA m}  
absolute interest 绝对权益 i?n#ge  
absolute order of discharge 绝对破产解除令 <(_${zR  
absolute profit margin 绝对利润幅度 Gdv{SCV  
absolute value 实值;绝对值 QRHM#v S  
absolutely vested interest 绝对既得权益 !laOiH  
absorbed cost 已吸收成本;已分摊成本 T)mh  
absorption 吸收;分摊;合并 |vY|jaV}  
absorption rate 吸收率;摊配率;分摊率 ?P"j5  
ACB Finance Limited 亚洲商业财务有限公司 e$N1m:1*  
acceptable form of reciprocity 合理的互惠条件 I>:.fHvUC  
acceptable rate 适当利率;适当汇率 xcX^L84\  
acceptance agreement 承兑协议 4%*`' o$_  
acceptance for honour 参加承兑 Rf TG 5E)  
acceptor 承兑人;接受人;受票人 ,:pKNWY)Q  
acceptor for honour 参加承兑人 }*,z~y}V#  
accident insurance 意外保险 5!qLJmd=  
Accident Insurance Association of Hong Kong 香港意外保险公会 CO{AC~  
accident insurance scheme 意外保险计划 V`xE&BI  
accident year basis 意外年度基准 b|u,[jEB  
accommodation 通融;贷款 v-XB\|f  
accommodation bill 通融票据;空头票据 qkD9xFp  
accommodation party 汇票代发人 %h}3}p#4  
account balance 帐户余额;帐户结余 'Ooq.jaK;/  
account book 帐簿 #K\;)z(?  
account collected in advance 预收款项 XL`i9kV?  
account current book 往来帐簿 @!mjjeG+1  
account of after-acquired property 事后取得的财产报告 j1K?QH=e#{  
account of defaulter 拖欠帐目 >=YQxm}GJ  
account payable 应付帐款 b X4]/4%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @T)>akEOt  
account receivable 应收帐款 YzYj/,?r  
account receivable report 应收帐款报表 /Y8{?  
account statement 结单;帐单;会计财务报表 }u.1$Y  
account title 帐户名称;会计科目 B+lnxr0t  
accountant's report 会计师报告 aj}#~v1  
Accountant's Report Rules 会计师报告规则 [-h=L Jf#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 qhOV>j,d  
Accounting Arrangements 《会计安排》 =po5Q6@i  
accounting basis 会计基础 +?+iVLr!l}  
accounting by Official Receiver 破产管理署署长呈交的帐目 pXf5/u8&  
Accounting Circular 《会计通告》 S<>u  
accounting class 会计类别 s=1w6ZLD  
accounting date 记帐日期;会计结算日期 Atod&qH  
accounting for money 款项核算 ZqfoO!Ta  
Accounting Officer 会计主任 (5>IF,}!L  
accounting period 会计报告期;会计期 2YpJ4.  
accounting policy 会计政策;会计方针 79Q>t%rD[  
accounting practice 会计惯例 \&4)['4,  
accounting principle 会计准则  G`NGt_C  
accounting record 会计记录 /,3:<I  
accounting report 会计报告 !L@^Zgs|@?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A2"$B\j1  
Accounting Society of China 中国会计学会 2fG[q3`  
accounting statement 会计报表 cLm{gd4 W  
accounting system 会计制度;会计系统 {%QWv%|  
accounting transaction 会计事项;帐务交易 ty b-VO  
accounting treatment 会计处理 ^vc#)tm5p  
accounting year 会计年度 L lVE5f?  
accretion 增值;添加 6]Ri$V&"  
accrual 应计项目;应累算数目 wu19Pg?F  
accrual basis 应计制;权责发生制 nACKSsWqI  
accrual basis accounting 应计制会计;权责发生制会计 :.?%e{7  
accrue 应累算;应计 *.zC9Y,  
accrued benefit 应累算利益 +Ec@qP R&  
accrued charges 应计费用 e! 0Y`lQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 tV9K5ON  
accrued expenses 应累算费用 ya'OI P `  
accrued interest payable 应付利息;应计未付利息 no8FSqLUS~  
accrued interest receivable 应收利息;应计未收利息 kXW$[R  
accrued right 累算权益 W)2ZeH*  
accruing profit 应累算的利润 T4x[ \v5d  
accumulated fiscal reserve 累积财政储备 ;{ESo?$*  
accumulated profit 累积利润;滚存溢利 ]`\~(*;[W9  
accumulated reserve 累积储备 WxS$yUu  
accumulation of surplus income 累积收益盈余 N>',[4pJ|  
acquired assets 既得资产 $GX9-^og=T  
acquisition 收购;购置;取得 B2)SNhF2Y  
acquisition cost 购置成本 GKf%dK L  
acquisition expenses 购置费用 tkf^sGgNO  
acquisition of 100% interest 收购全部股权 *Zz hN]1  
acquisition of control 取得控制权 U\UlQ p?  
acquisition of fixed assets 购置固定资产 |oTA $bln  
acquisition of shell “买壳” Fo GSCg%  
acquisition price 收购价 @H|3e@5([  
act of God 天灾 #<gD@Jybu  
acting partner 执事合伙人 nHIW_+<Mf  
active market 买卖活跃的市场;交投畅旺的市场;旺市 crRYgr  
active partner 积极参与的合伙人 9+co `t.  
active trading 交投活跃 l5l#LsaQb  
actual circulation 实际流通 jfsbvak  
actual cost 实际成本 wj|[a,(r  
actual expenditure 实际开支;实际支出 >UB ozmF=\  
actual income 实际入息;实际收入;实际收益 at5=Zo[bP  
actual market 现货市场 2qDVAq^@  
actual price 现货价;实际价格 ( 2i{8  
actual profit 实际利润 lvIdYf$?  
actual quotation 实盘;实际价位;实际报价 @1+({u#B  
actual year basis 按实际年度计算 OM#eJ,MH<)  
actuals 实货 S01 Bc  
actuarial investigation 精算调查 'v_VyK*w  
actuarial principle 精算原则 5hE mXZ%  
actuarial report 精算师报告 XV:icY  
Actuarial Society of Hong Kong 香港精算学会 U-lN-/=l6  
actuarial valuation 精算师估值 h|XLL|:  
actuary 精算师 b[ .pD3  
ad referendum agreement 暂定协议;有待覆核的协定 8B|B[,`  
ad valorem duty 从价税;按值征税 [:bYd}J  
ad valorem duty system 从价税制 K) {\wV="  
ad valorem fee 从价费 ec"+Il  
ad valorem tariff 从价关税 p|VgtQ/ )%  
additional allowance 额外免税额 4'U #<8  
additional amount for unexpired risk 未过期风险的额外款额 Wf5ohXm>  
additional assessable profit 补加应评税利润 m7NrS?7  
additional assessment 补加评税 p^?]xD(  
additional commitment 额外承担 VT5o#NR{R  
additional commitment vote 额外承担拨款 uI+^8-HZ;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IjnO2X  
additional dependent parent allowance 供养父母额外免税额 (xlA S  
additional provision 额外拨款 F!~oJ  
additional stamp duty 附加印花税 QOKE9R#Y  
additional tax 补加税罚款;补加税款 _.K<#S  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 av4g/7=  
adjudged bankrupt 被裁定破产 ip2BvN&  
adjudicated bankrupt 裁定破产人 {igVuZ(>en  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 E:S (v  
adjudication of bankruptcy 裁定破产;宣告破产 kc}&\y  
adjudication of insolvency 裁定无力偿还债务 S$1dXXT  
adjusted actual 经调整的实数;调整后的实数 G| .5.FK^  
adjusted current assets 经调整的流动资产;调整后的流动资产 Yp8GW1@  
adjusted figure 经调整的数字;调整后的数额 Nk&$b  
adjusted liabilities 经调整的负债;调整后的负债 s.K Hm L3  
adjusted loss 经调整的亏损;调整后的亏损 ew\ZFqA;  
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 +oRwXO3W  
adjusted profit 经调整的利润;调整后的利润 LM?UV)  
adjusted surplus 经调整的盈余额;调整后的盈余额 8ZvozQE  
adjusted value 经调整的价值;调整后的价值 wEMg~Hh  
adjustment 调整;修订;理算〔保险〕 7~7_T#dTh  
adjustment centre 调剂中心 /GMT  
adjustment lag 调整过程的时间差距;调整时差 ^V;2v? O  
adjustment mechanism 调整机制 }@avG t;v  
adjustment of loss 亏损调整 }^}ep2^  
adjustment process 调整过程;调整程序 Qr$Ay3#k  
adjustment range 调整幅度 \KT}T  
administered exchange rate 受管制汇率 9ld'SB:#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 */E5<DO  
administration expenses 行政费用 :/941?%M  
administration fee 手续费;行政费 1 8kzR6(W  
administration in bankruptcy 破产管理 8@- UvT&o  
administration order 遗产管理令 'n0u6hCSb  
administrator 管理人;遗产管理人 ,pMH`  
administrator of the estate 遗产管理人 y759S)U>>p  
admission of debt 债项承认书 B kWoK/f4  
admission of proof 接纳债权证明 2'5%EQW;0y  
advance 放贷款项;垫付款项;预支款项;预付款项 8sGaq [  
advance account 暂支帐目;预付款帐户 4l`"P~=2<  
advance compensation 预付补偿金 .Pi8c[  
advance from shareholder 股东垫款 k\`~v$R3  
advance pending reimbursement 预支以待日后付还 "L~qsFL  
advanced economy 先进经济体系 sQ>L3F;A`  
advancement 预付;预付财产 BaUcmF2Q  
advances warrant 垫款令 S6bW?8`  
advancing 贷出 ?Z[`sm  
adverse balance 逆差 wSd o 7Lb  
adverse exchange 逆汇 QocR)aN=+  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fi_JF;  
advice for collection 托收通知书 2fv`O  
advice of drawing 提款通知书;汇票通知书 0N(o)WRv  
advice of payment 付款通知 Kzz]ZO*3  
Advisory Committee [Securities and Futures Commission] si.w1  
谘询委员会〔证券及期货事务监察委员会〕 yttIA/  
Advisory Committee on Diversification 经济多元化谘询委员会 KG8Km  
affidavit 誓章;遗产申报誓章 >)p8^jX   
affidavit of no receipt 述明无收款的誓章 ^YwTO/Q|  
affiliate 联号;联营公司;附属公司 |Wzdu2T  
affiliated company 附属公司;联号;联营公司 *='J>z.]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j65qIw_Z  
affordability 负担能力 z~y=(T  
African Development Bank [AfDB] 非洲开发银行 :q,tmk h  
after-acquired property 事后取得的财产 gS$?#!f  
after-hours dealing 市后交易 R@Kzdeo  
after-tax profit 税后盈利;税后利润;税后溢利 2%*mL98WK  
agency agreement 代理协议 >V1v.JH  
agency expenses 代理机构的开支 Y6r<+#V  
agency fee 代理费 x=~$ik++  
Agency Law 《代理法》 '#p2v'A  
agent 代理人;承销人 -VVJf5/  
agent of company 公司代理人 CBvvvgIo  
agent's fee 代理人费;经纪费 >^q7:x\  
aggregate 总计;总数;总体数字 Uc<j{U ,  
aggregate amount 总款额;总额 S eTn]  
aggregate assets and liabilities 总体资产与负债 "[t (u/e  
aggregate at constant price 按固定价格计算的总体数字 qH1&tW$  
aggregate demand 总需求 E+xC1U 3  
aggregate gross position 总持仓量 HbXYinG%  
aggregate limit 总限额 ytg' {)  
aggregate of salaries tax 合计薪俸税 c mI&R(  
aggregate performance 总体表现;总体业绩 !<2%N3l  
aggregate supply 总体供应 c^s%t:)K  
aggregate surplus 总盈余 Wz]ny3K[.  
aggregate total 整体总额 k-N` h  
aggregate value 总值;合计价值 N|53|H  
aggregated basis 合计基准 xvx+a0 A  
aggregated net chargeable income 合计应课税入息实额 d"Aer  
aggregation 合并计算;合计;总和 27q=~R}  
aggregation of incomes of husband and wife 夫妇入息合并计算 "Gh5 ^$w?j  
aggregation of property 财产的总和 ql_GN[c/  
agio 差价;贴水 =@E X!]=x  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 (h3f$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?z$^4u3  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 IGC:zZ~z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Gl@}b\TB  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 O ELh6R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mM6X0aM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i{+W62k*  
agreement for a settlement 授产协议 E+$%88  
agreement for assignment 转让协议 M!j: 2dT"  
agreement for sale 售卖协议;买卖协议 _cw~N p  
agreement for sale and purchase 买卖协议 # 2qDn^s  
agreement for the payment of interest 支付利息协议 oYn|>`+6:y  
agreement for the repayment of money 还款协议 CV )v6f  
agreement of reinsurance 再保险协议 SZ'2/#R>  
Agricultural Bank of China 中国农业银行 [@LA<Z_  
air passenger departure tax 飞机乘客离境税 U 3UDA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \2Atm,#4  
airport tax 机场税 xYUC|c1Q9  
alcohol duty 酒精税 8M&q  
alienation 让与;让渡;转让 OPtFz6   
alimony 生活费;赡养费 ,KyG^;Riy  
All Ordinaries Index [AOI] 所有普通股指数 gc KXda(  
all risks 全险;综合险 >.X& v  
All Sales Record for Stock Market 《股票市场成交报告》 rE[:j2HF  
Allied Capital Resources Limited 新联财务有限公司 i,z^#b7JQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #Z)8,N  
allocation letter 拨款信件 l k?@ =U~  
allocation of fund 分配款项;预留款项 ta'{S=^j  
allocation of profit 利润分配;溢利分配 ?7]UbtW[  
allocation warrant 拨款令 `: R7j f  
allotment 分配;配股 S(\<@S&  
allotment notice 股份配售通知;配股通知 w#Di  
allotment of shares 股份分配 MJDW-KL-  
allowable 可获宽免;免税的 44p?x8(z*  
allowable business loss 可扣除的营业亏损 n#Y=y#  
allowable expenses 可扣税的支出 %{*A@jQsg  
allowance 免税额;津贴;备抵;准备金 $pLJtQ  
allowance for debts 债项的免税额 z:7 i@m  
allowance for depreciation by wear and tear 耗损折旧免税额 +8#hi5e  
allowance for funeral expenses 殡殓费的免税额 Q6lC:cB<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 aHR&6zj4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Pv#>j\OR&  
allowance to debtor 给债务人的津贴 oZCjci-  
alteration of capital 资本更改 Un.u{$po  
alternate trustee 候补受托人 lc qpwSk  
amalgamation 合并 V9dJNt'Ui  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5_ \+8A*  
ambit of charges 征税范围;收费范围 V9%!B3Sb  
amended valuation 经修订的估值  ZFH;  
American Commodities Exchange 美国商品交易所 :*6#(MX  
American Express Bank Limited 美国运通银行 ,u&K(Z%  
American Stock Exchange 美国证券交易所 |Y")$pjz  
amortization 摊销 X]T&kdQ6q  
amount due from banks 存放银行同业的款项 s`63 y&Z[  
amount due from banks abroad 存放海外银行同业的款项 |h6u%t2AY  
amount due from holding companies 控股公司欠款 \lBY4j+;  
amount due from local banks 存放本港银行同业的款项 (G<fvl!~  
amount due to banks 银行同业的存款 *@(j'0hj  
amount due to banks abroad 海外银行同业的存款 @?!&M c2  
amount due to holding companies 控股公司存款 }3DZ`8u  
amount due to local banks 本港银行同业的存款 abgA Ug)  
amount due to outport banks 外埠银行同业的存款 /nas~{B  
amount for note issue 发行纸币的款额 2k]Jkd,E  
amount of bond 担保契据的款额 L55VS:'  
amount of consideration 代价款额 pX LXkF?  
amount of contribution 供款数额 S+* g  
amount of indebtedness 负债款额 Ht_7:5v&   
amount of principal of the loan 贷款本金额 T5gL  
amount of rates chargeable 应征差饷数额 IB%Hv]  
amount of share capital 股本额 c*c 8S~6  
amount of sums assured 承保款额 C >gC 99  
amount of variation 变动幅度 8[\ ~}Q6  
amount of vote 拨款数额 HV}*}Ty  
amount payable 应付款额 OB5t+_ s  
amount receivable 应收款额 "eb+O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !bGMVw6_  
analysis 分析 P'<D0   
ancillary risk 附属风险 31)eDs  
annual account 周年帐目;周年帐目报表;年度决算;年结 lKyeG(  
annual accounting date 年结日期 `vc?*"  
annual allowance 每年免税额;年积金;年度津贴;年津 sb"h:i>O4  
annual balance 年度余额 >= VCKN2'j  
annual disposable income 每年可动用收入 aP}30E*Y  
annual estimates 周年预算 59X'-fg,  
annual fee 年费 r' E|6_0  
annual general meeting 周年大会 mi& mQQ  
annual growth rate 年增率;每年增长率 V|`w/P9g4  
annual long-term supplement 长期个案每年补助金 *\"+/   
annual pensionable emolument 可供计算退休金的年薪 W6Z3UJ-  
annual report 年报 ;cD&qheDV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 og)f?4  
annual return 周年报表;周年申报表;每年报税表格 YU6D;  
Annual Return Rules 《周年报表规则》 `\Ye:$q  
annual review of consumer prices 每年消费物价回顾 ]~d!<x#+  
annual roll-forward basis 逐年延展方式 {wwkbc*  
annual salary 年薪 e.l3xwt>$  
annual statement 年度报表;年度决算表 t}x^*I$*  
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 dR@XwEpP  
annuitant 年金受益人 bb}$7v`G  
annuity 年金 m(rd\3d  
annuity contract 年金合约 ^W*3S[-`g  
annuity on human life 人寿年金 FL?Ndy"I  
antecedent debt 先前的债项 h4geoC_W2  
ante-dated cheque 倒填日期支票 Wa!}$q+  
anticipated expenditure 预期开支 =OR "Bd:O  
anticipated net profit 预期纯利 <S@XK%  
anticipated revenue 预期收入 <F6LC_  
anti-inflation measure 反通货膨胀措施 j3&tXZ;F  
anti-inflationary stance 反通货膨胀立场 ( *Fb/  
apparent deficit 表面赤字 2'T uS?  
apparent financial solvency 表面偿债能力 Zv^n  
apparent partner 表面合伙人 RQQ\y`h`  
application for personal assessment 个人入息课税申请书 C $*#<<G  
application of fund 资金应用 >yr1wVS  
application to release as liquidator and to destruct the books of accounts and documents < s1  
申请免除清盘人职务及毁灭帐簿与文件 t^5xq8w8  
appointed actuary 委任精算师 yDmx)^En  
appointed auditor 委任核数师;委任审计师 ibL    
appointed trustee 委任的受托人 ]3&BLq  
appointer 委任人 /P koqA,  
apportioned pro rata 按比例分摊 %z "${ zw  
apportionment 分配;分摊 ]!'9Y}9a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7j~}M(s"  
apportionment formula 分摊方程式 S<Od`I  
apportionment of estate duty 遗产税的分摊 1!p7N$QR  
appraisal 估价;评估 4KnrQ-D  
appreciable growth 可观增长 $-p#4^dg  
appreciable impact 显着影响 F|! ib5  
appreciable increase 可观增长 F7lzc)  
appreciation 增值;升值 0*F<tg,+]  
appreciation against other currencies 相对其他货币升值 {}DoRp q=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :{'%I#k2  
appreciation tax 增值税 JGG(mrvR  
appropriation 拨款;拨用;拨付 q:vc ;y  
appropriation account 拨款帐目 W`gzMx  
Appropriation Bill 拨款法案 -v &  
appropriation-in-aid system 补助拨款办法 MYMg/>f[  
approved assets 核准资产 :=e"D;5  
approved basket stock 认可一篮子证券 @l %x;`E  
approved budget 核准预算 U])$#/ v  
approved charitable donation 认可慈善捐款 1T/ 72+R0  
approved charitable institution 认可慈善机构 r"bV{v  
approved currency 核准货币;认可货币 ;q&2$Mb  
approved estimates 核准预算 Dg'BlrwbR  
approved estimates of expenditure 核准开支预算 e763 yd  
approved overseas insurer 核准海外保险人 {2=f,,|+f  
approved overseas trust company 核准海外信托公司 \?~cJMN  
approved pooled investment fund 核准汇集投资基金 n1PV/ Z  
approved provident fund scheme 认可公积金计划 NGL,j\(~7  
approved provision 核准拨款 @*^%^ P  
approved redeemable share 核准可赎回股份 `FHKQS5  
approved regional stock 认可地区性证券 t*(buAx  
approved retirement scheme 认可退休金计划 aM!%EaT  
approved subordinated loan 核准附属贷款 "U o~fJ  
arbitrage 套戥;套汇;套利 BVe c  
arbitrageur 套戥者;套汇者 DtglPo_(  
arbitrary amount 临时款项 b<\aJb{2  
arrangement 措施;安排;协定 n?}7vz;  
arrears 欠款 :e!3-#H  
arrears of pay 欠付薪酬 4"d'iY  
arrears of revenue 逾期未收税款;逾期未收的帐项 j:P(,M[  
articles of association 组织章程;组织细则;组织章程细则 +Z1y1%a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9*;OHoDh  
ascertainment of profit 确定利润 3fd?xhWbN  
"Asia Clear" “亚洲结算系统” 7;3;8Q FX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $9rQ w1#e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J|.n bSE  
Asian Development Fund [ADF] 亚洲发展基金 qj1Fj  
Asian dollar bond 亚洲美元债券 1dl(`=^X  
Asian dollar market 亚洲美元市场 aU?HIIA  
Asian dollar rate 亚洲美元利率 qLa6c2o,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 yP0XA=,Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0+3{fD/  
asked price 沽盘;喊价;索价;卖方报价 6)[gF 1  
assessable income 应评税入息 (Q F-=o  
assessable loss 应评税亏损 A# Ne07d  
assessable profit 应评税利润  RI&V:1  
assessable value 应评税值 K %.>o  
assessed profit 估定利润 XkEE55#>|  
assessed value 经评估价值 /y[zOT6  
assessment 评税;评定;估价;评税单 , ePl>m:Z  
assessment number 评税编号;估价编号 L7PM am  
assessment of additional tax 补加税评税 W_RN@O  
assessment of performance 业绩评估;实绩评价 ,lb >  
Assessor 评税主任 NT;cTa=;  
asset price bubbles 资产价格泡沫 rt C:3fDy  
asset-backed securities 具资产保证的证券 f(E[jwy  
assets accretion 资产增值 &@fW6},iW  
assets and liabilities 资产与负债 0T.kwZ8  
assets betterment statement 资产递增表;资产改进表  >^J  
assets lending 实物放款;有抵押贷款 |H&&80I  
assets of the company passing on the death 死者去世时转移的公司资产 ,u^%[ejH  
assets pledged as security for liabilities 用作负债抵押的资产 @r3,|tkrz  
assets portfolio 资产投资组合 !eA6Ejf  
assets price 资产价格 ?L+|b5RS  
assets quality 资产质素 bmI6OIWl  
assets realization 资产变现 bu,xIT^  
assets refinancing arrangement 资产再集资安排 a+,zXJQYq  
assets securitization 资产证券化 3S{3AmKj?  
assets situated outside Hong Kong 在香港以外地方的资产 ^F g!.X_  
assets stripping 削减资产;拆卖资产 {4YD_$4W  
assets value 资产值 e {805^X}  
assignee 承让人 X3R:^ff\  
assignment 转让;转让书;转让契 >gf,8flgj  
assignment of interest 权益转让 P0ZY;/e5h  
assignment of letters patent and trade mark 专利证书及商标转让 DSL3+%KF#  
assignment of property 物业转让;物业转让书 q$7/X;A  
assignment right 转让权 ~'VVCtA  
assignor 转让人 }.N~jx0R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 D8\9nHUD`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >Y=qSg>Ik  
associate member 附属会员 sfzDE&>'  
associated body corporate 相联法人团体 v{pW/Fu~  
associated company 相联公司;联属公司 04#<qd&ob@  
associated corporation 相联法团 Tl L\&n.$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j|%>NB ):  
公认会计师公会〔英国〕 4a zqH;i  
Association of Futures Exchange Brokers 香港期货经纪协会 lQ!(l Ph  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sGO+O$J  
association of underwriters 承保人组织 >oL| nwn  
assumption of control 接管 VU;98  
assurance 担保;保险;转易;转易书 5`Y>!| Ab  
assurance of interest 权益的转易 {Lugdf'  
at 19XX price 按一九XX年价格计算 ?eDZ-u9)  
at a discount 按赔价计算;按贴水价格计算;打折扣 C=x70Y/  
at a premium 按溢价计算;按升水价格计算 k|3hs('y|  
at call 通知付款;按通知 cQrXrij;!  
at constant market price 按固定市价计算 349BQ5ND  
at constant price 按固定价格计算 9yWSlbPr]  
at cost 按成本计算 C@!bd+'  
at current market price 按当时市价计算;按现时市价计算 m*vz   
at current price 按当时价格计算;按现时价格计算 _71&".A  
at factor cost 按要素成本计算;按生产要素成本计算 Q=t_m(:0  
at money-of-the-day price 按付款当日价格计算 cf%aOHYI*  
at or better 按指定或较佳价位〔买卖指令〕 <{IeCir  
at par 按面值计算;平价 TFDzTD  
at sight 见票即付 jKb4d9aX  
at the close 按收市盘 N14Q4v-*x  
at the opening 按开市盘 FB2{qG3  
attestation 见证;见证条款 Wn&9R j  
at-the-money option 平价期权 bJ^Jmb  
attorney 受权人;受托代表人 mNKcaM?h  
attornment 新拥有人承认书 )0zg1z  
attributable profit 可归属利润 gdkHaLL"  
attributable share value 可归属股份价值 t@!A1Vr@  
Auckland Stock Exchange 奥克兰证券交易所 e, }{$HStZ  
auction 拍卖 k_`YVsEYP  
auctioneer 拍卖商 qAi:F=> X  
audit 审计;核数 4"#F =f0  
Audit Commission 审计署 CPcB17!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X3HJ3F;==  
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~)JsAXAI  
audit review 帐目审查 uvJmEBL:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `$XgfMBf |  
audited account 审计帐目;经审计的帐目 #6mr'e1  
audited annual account 经审计的周年帐目 xtK}XEhG!  
audited balance sheet 经审计的资产负债表 Q} |0  
auditor 核数师;核数主任;审计师 <jqL4!<  
auditor's certificate 核数师证明书;审计师证明书 !im%t9  
auditor's report 核数师报告;审计师报告 wU-Cb<^  
Aussie bond 澳元债券 zI CAV -&  
austerity budget 紧缩预算 q@i.4>x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6W9lKD_i  
Australia All Ordinaries Index 澳洲所有普通股票指数 YM#J_sy@J.  
Australian Dollar [AUD] 澳元 ]l^" A~va  
Australian Options Market 澳大利亚期权市场 <K <|G  
Australian Securities Commission 澳洲证券事务监察委员会 <SiJA`(7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Lw`}o`D  
Australian Stock Exchange 澳大利亚证券交易所 *1h@Jb34  
Austrian Schilling [ATS] 奥地利先令 0u bf]Z  
authentication 认证;鉴证 \_MWZRMc5  
authority to purchase 委托购买证;委购书 y\R-=Am".  
authorization 认可;核准;授权;授权书 pV*d"~T  
authorization by direction 指示授权 @ 1FWBH~  
authorization by instruction 指令授权 .F3~eas  
authorization by warrant 令状授权 VVqpzDoXG  
authorization of unit trust 单位信托的认可 Y mm*p,`  
authorized agent 指定代理人 wlpcuz@  
authorized capital 法定资本 1rV9dM#F  
authorized clerk 出市员 M$e$%kPShE  
authorized dealer 认可交易商 d?><+!a  
authorized financial institution 认可财务机构 |nY+Nen7  
authorized fund 认可基金 G0(A~Q"  
authorized fund house 获授权的基金公司;认可基金公司 e}iv vs2  
authorized institution 认可机构 uTrQ<|}#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q}uh`?t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wsgT`M'J[  
authorized insurer 获授权保险人;获认可承保人 KN~Repcz@  
authorized investment 特准投资项目 uFL!* #A  
authorized person 获授权人 e?WI=Og  
authorized representative 获授权代表 P_(< ?0l  
authorized share capital 法定股本 {6iHUK   
automated quotation system 自动报价系统 F6" QsFG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =z'533C  
自动交易系统〔香港期货交易所有限公司〕 9#a/at]  
automatic adjustment mechanism 自动调整机制 $x2G/5?  
automatic adjustment system 自动调整系统 mxICQ>s b  
Automatic Clearing House 自动票据交换所 - XB[2h  
automatic exchange rates accumulation system 自动化汇率累集系统 A:*$rHbzl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 EGj zjuJu{  
automatic teller machine [ATM] 自动柜员机 AjINO}b  
autopay 自动转帐 ~>$z1o&}.  
available assets 可用资产 ' wKTWmf?\  
available fiscal reserve 现存财政储备 |sBL(9  
available profit 可用利润 1~vv<`-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ZVz*1]}  
average 平均;平均数;海损 *}Rd%'  
average basic salary 平均基本薪金 le2 v"Y  
average consumer expenditure 平均消费开支;一般消费开支 -l{ wB"  
average cost 平均成本 TSj)XU {W  
average cost of land production 增辟土地平均成本 \b?O+;5Cj  
average daily turnover 平均每日成交额 D!D}mPi[  
average daily wage rate 平均每日工资率 1~[GGl  
average expenditure pattern 平均开支模式 ~e=KBYDBu  
average growth rate 平均增长率 $it>*%  
average net fixed assets 固定资产平均净值 gXB&Sgjo  
average of relatives 相对价格平均数 Y{L|ja%9?  
average price 平均价格 jR{t=da  
average propensity to consume 平均消费倾向;一般消费倾向 iBCIJ!;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 V,eH E5C  
average rate 平均率 29NP!W /g  
average revenue 平均收入;平均收益 P c vA/W  
average stock 平均库存;平均存货 u43-\=1$T  
average yearly rent 平均年租 ihIRB9  
avoidance of double taxation 避免双重课税 .&/A!3pW  
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 J=ot& %  
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