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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: O}Ipg[h  
A share A股;甲类股份 {0&'XA=j  
abatement of tax 减税;减扣免税额 n<}t\<LG^c  
ABN AMRO Bank N.V. 荷兰银行 d".Xp4}f  
above-the-line expenditure 线上项目支出;经常预算支出 7K 8tz}  
above-the-line receipt 线上项目收入;经常预算收入 Kx-s95t  
ABSA Asia Limited 南非联合亚洲有限公司 ?89K [D|  
absolute change 绝对数值变更 `t@Rh~B  
absolute expenditure 实际开支 4iXB`@k  
absolute guideline figure 绝对准则数字 gc ce]QS  
absolute interest 绝对权益 =54"9*  
absolute order of discharge 绝对破产解除令 ;tBc&LJ?  
absolute profit margin 绝对利润幅度 a2'si}'3  
absolute value 实值;绝对值 4Ou|4WjnL  
absolutely vested interest 绝对既得权益 uxxS."~  
absorbed cost 已吸收成本;已分摊成本 U2lDTRt  
absorption 吸收;分摊;合并 i^i^g5l!  
absorption rate 吸收率;摊配率;分摊率 |#87|XIJ&~  
ACB Finance Limited 亚洲商业财务有限公司 <b5J"i&m  
acceptable form of reciprocity 合理的互惠条件 ls^| j%$J  
acceptable rate 适当利率;适当汇率 3I" <\M4x  
acceptance agreement 承兑协议 W=[.. d  
acceptance for honour 参加承兑 e=8z,.Xk  
acceptor 承兑人;接受人;受票人 z_A:MoYf o  
acceptor for honour 参加承兑人 |i}5vT78  
accident insurance 意外保险 &!adW@y  
Accident Insurance Association of Hong Kong 香港意外保险公会 R*DQm  
accident insurance scheme 意外保险计划 /5PV|o nO  
accident year basis 意外年度基准 }'"4q  
accommodation 通融;贷款 &fIx2ZM[  
accommodation bill 通融票据;空头票据 B!;qz[]I  
accommodation party 汇票代发人 iG.qMf.  
account balance 帐户余额;帐户结余 5bfd8C  
account book 帐簿 53i7:1[uV  
account collected in advance 预收款项 :k-(%E](  
account current book 往来帐簿 }"sZ)FE  
account of after-acquired property 事后取得的财产报告 #fuc`X3:HL  
account of defaulter 拖欠帐目 , :10  
account payable 应付帐款 *Dz<Pi^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .5t|FJ]`$  
account receivable 应收帐款 |x Nd^  
account receivable report 应收帐款报表 1]yjhw9g  
account statement 结单;帐单;会计财务报表 6G6B!x  
account title 帐户名称;会计科目 WgV'T#*  
accountant's report 会计师报告 x}c%8dO#J  
Accountant's Report Rules 会计师报告规则 aCwb[7N  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _(TYR*  
Accounting Arrangements 《会计安排》 ql +tqgo  
accounting basis 会计基础 g4`)n`  
accounting by Official Receiver 破产管理署署长呈交的帐目 3hPj;-u  
Accounting Circular 《会计通告》 f<Co&^A  
accounting class 会计类别 r N.<S[  
accounting date 记帐日期;会计结算日期 d{gj8  
accounting for money 款项核算 :'t+*{ff  
Accounting Officer 会计主任 OE"r=is  
accounting period 会计报告期;会计期 ? eU=xO  
accounting policy 会计政策;会计方针 f:).wi Ld  
accounting practice 会计惯例 ]h`<E~  
accounting principle 会计准则 k *#fN(_  
accounting record 会计记录 z1WF@ Ej  
accounting report 会计报告 Hf ]w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {|jrYU.k~  
Accounting Society of China 中国会计学会 4)IRm2G  
accounting statement 会计报表 %"1*,g{  
accounting system 会计制度;会计系统 MmvMuX]#)  
accounting transaction 会计事项;帐务交易 (16U]s  
accounting treatment 会计处理 ?9?eA^X%  
accounting year 会计年度 6?CBa]QG  
accretion 增值;添加 Y XBU9T{r  
accrual 应计项目;应累算数目 us:V\V  
accrual basis 应计制;权责发生制 3XOf-v:~  
accrual basis accounting 应计制会计;权责发生制会计 4Y=sTXbFt  
accrue 应累算;应计 y*AB=d^  
accrued benefit 应累算利益 2u> [[U1:  
accrued charges 应计费用 R>3a?.X  
accrued cumulative preference share dividend 应累算的累积优先股股息 X`,]@c%C`  
accrued expenses 应累算费用 i;yr=S,a0/  
accrued interest payable 应付利息;应计未付利息 "(U%Vg|)  
accrued interest receivable 应收利息;应计未收利息 !aVwmd'9  
accrued right 累算权益 l5 FM>q  
accruing profit 应累算的利润 Je5UVf3>2&  
accumulated fiscal reserve 累积财政储备 +yh-HYo`  
accumulated profit 累积利润;滚存溢利 E@f2hW2  
accumulated reserve 累积储备 ;M95A  
accumulation of surplus income 累积收益盈余 CXzN4!  
acquired assets 既得资产 ?]d [K>bv  
acquisition 收购;购置;取得 @t;WdbxB%  
acquisition cost 购置成本 P/'9k0zs)  
acquisition expenses 购置费用 -d|VXD5N  
acquisition of 100% interest 收购全部股权 "n4' \ig  
acquisition of control 取得控制权 S!/N lSr<  
acquisition of fixed assets 购置固定资产 &)8-iO  
acquisition of shell “买壳” Gm]]Z_  
acquisition price 收购价 T{L{<+9%  
act of God 天灾 SiM1Go}#  
acting partner 执事合伙人 g.cD3N  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #ilU(39e  
active partner 积极参与的合伙人 lF=l|.c  
active trading 交投活跃 <Bmqox0  
actual circulation 实际流通 ][b2Q>  
actual cost 实际成本 X1P_IB  
actual expenditure 实际开支;实际支出 LPOZA`  
actual income 实际入息;实际收入;实际收益 |H,g}XWMU  
actual market 现货市场 nt"8kv  
actual price 现货价;实际价格 {O"?_6',  
actual profit 实际利润 `wyX)6A|bt  
actual quotation 实盘;实际价位;实际报价 /f:)I.FUm  
actual year basis 按实际年度计算 [~ Wiy3n  
actuals 实货 `F#<qZSR  
actuarial investigation 精算调查 {U`B|  
actuarial principle 精算原则 .Fz5K&E=  
actuarial report 精算师报告 f +#  
Actuarial Society of Hong Kong 香港精算学会 K}]0<\N  
actuarial valuation 精算师估值 bwo{ Lw~  
actuary 精算师 6Wos6_  
ad referendum agreement 暂定协议;有待覆核的协定 \n @S.Y?P  
ad valorem duty 从价税;按值征税 K-xmLEu  
ad valorem duty system 从价税制 iz2I4 _N  
ad valorem fee 从价费 X@ljZ  
ad valorem tariff 从价关税 CQq'x +{F  
additional allowance 额外免税额 Tz=YSQy$9  
additional amount for unexpired risk 未过期风险的额外款额 }x[d]fcC  
additional assessable profit 补加应评税利润 Dm3/i |Y  
additional assessment 补加评税 xTnd9'Pk`:  
additional commitment 额外承担 @;-6qZ  
additional commitment vote 额外承担拨款 (N etn&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %7_c|G1  
additional dependent parent allowance 供养父母额外免税额 #$vef  
additional provision 额外拨款 xELnik_L2  
additional stamp duty 附加印花税 .CrrjS w  
additional tax 补加税罚款;补加税款 . k6)  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H& #Od?  
adjudged bankrupt 被裁定破产 H3#xBn>9  
adjudicated bankrupt 裁定破产人 >};6>)0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 zEQ<Q\"1  
adjudication of bankruptcy 裁定破产;宣告破产 u#+p6%?k  
adjudication of insolvency 裁定无力偿还债务 $Qm-p?f  
adjusted actual 经调整的实数;调整后的实数 ,sAN,?eG~  
adjusted current assets 经调整的流动资产;调整后的流动资产 [n`SXBi+n  
adjusted figure 经调整的数字;调整后的数额 X9:(}=E V  
adjusted liabilities 经调整的负债;调整后的负债 &wZ ggp  
adjusted loss 经调整的亏损;调整后的亏损 I<w`+<o(  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 !n=@(bT*wT  
adjusted profit 经调整的利润;调整后的利润 brQkVt_)EE  
adjusted surplus 经调整的盈余额;调整后的盈余额 cI)XXb4  
adjusted value 经调整的价值;调整后的价值 >!j= {hK  
adjustment 调整;修订;理算〔保险〕 W~1/vJ.*l  
adjustment centre 调剂中心 m_%1I J  
adjustment lag 调整过程的时间差距;调整时差 n 0X_m@  
adjustment mechanism 调整机制 s[yIvlHw`  
adjustment of loss 亏损调整 ,_66U;T  
adjustment process 调整过程;调整程序 mGQgy[gX  
adjustment range 调整幅度 N.J;/!%!  
administered exchange rate 受管制汇率 Tl#Jf3XY}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XFeeNcqF  
administration expenses 行政费用 2p(M`@  
administration fee 手续费;行政费 '~-Lxvf'  
administration in bankruptcy 破产管理 -DO*,Eecv  
administration order 遗产管理令 w"CcWng1  
administrator 管理人;遗产管理人 vT<q zN  
administrator of the estate 遗产管理人 s$Il;  
admission of debt 债项承认书 {__Z\D2I  
admission of proof 接纳债权证明 1}E`K#  
advance 放贷款项;垫付款项;预支款项;预付款项 x8a?I T.  
advance account 暂支帐目;预付款帐户 \WM*2&  
advance compensation 预付补偿金 #5?Q{ORN o  
advance from shareholder 股东垫款 ;Yrg4/Ipa  
advance pending reimbursement 预支以待日后付还 Mk=;UBb$X  
advanced economy 先进经济体系 TQ? D*&  
advancement 预付;预付财产 H=vrF-#  
advances warrant 垫款令 DPfP)J:~  
advancing 贷出 nL}bCX{  
adverse balance 逆差 k'N `5M)  
adverse exchange 逆汇 U! F~><  
advertisement addressed to shareholders 在报章刊登的致股东通告 b$sw`Rsw  
advice for collection 托收通知书 \/jr0):  
advice of drawing 提款通知书;汇票通知书 fhu- YYJt  
advice of payment 付款通知  qO  
Advisory Committee [Securities and Futures Commission] Ejdw"P"  
谘询委员会〔证券及期货事务监察委员会〕 >G2o  
Advisory Committee on Diversification 经济多元化谘询委员会 '3>kDH+  
affidavit 誓章;遗产申报誓章 1#AdEd[  
affidavit of no receipt 述明无收款的誓章 v>3)^l:=Y*  
affiliate 联号;联营公司;附属公司 9=&e5Oq}  
affiliated company 附属公司;联号;联营公司 s,TKC67.%+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5/Ng!bW  
affordability 负担能力 PXGS5,  
African Development Bank [AfDB] 非洲开发银行 ]McLace&  
after-acquired property 事后取得的财产 ]1 #&J(  
after-hours dealing 市后交易 gmfux b/  
after-tax profit 税后盈利;税后利润;税后溢利 NF1e>O:a<  
agency agreement 代理协议 =2#a@D6Bl  
agency expenses 代理机构的开支 i0uBb%GMT  
agency fee 代理费 u93=>S  
Agency Law 《代理法》 TB] %?L:  
agent 代理人;承销人 lrjlkgSN  
agent of company 公司代理人 0lNVQxG  
agent's fee 代理人费;经纪费 7z \I\8  
aggregate 总计;总数;总体数字 'sJ=h0d_[V  
aggregate amount 总款额;总额 <^,w,A  
aggregate assets and liabilities 总体资产与负债 2}u hPW+  
aggregate at constant price 按固定价格计算的总体数字 Fzk  
aggregate demand 总需求 y D.S"  
aggregate gross position 总持仓量 ?JTy+V2t  
aggregate limit 总限额 f>JuxX\G  
aggregate of salaries tax 合计薪俸税 pN<wO1\9  
aggregate performance 总体表现;总体业绩 lgZ3=h  
aggregate supply 总体供应 )5lo^Qb  
aggregate surplus 总盈余 Lj"~6l`)  
aggregate total 整体总额 xm>RLx}9  
aggregate value 总值;合计价值 DCb\ =E  
aggregated basis 合计基准 ze Qgg|;  
aggregated net chargeable income 合计应课税入息实额 c,KT1me  
aggregation 合并计算;合计;总和 YzU(U_g$  
aggregation of incomes of husband and wife 夫妇入息合并计算 L0SeG:  
aggregation of property 财产的总和 &I.UEF2,  
agio 差价;贴水 mt7}1s,i[  
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》 /%Bc*k=ox  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sk!v!^\_r  
《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》 Wy%q9x]}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QP|Ou*Qm)  
《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》 =+q9R`!L]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BVxg=7%St  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }cyHR1K  
agreement for a settlement 授产协议 RqW ZhHI1M  
agreement for assignment 转让协议 Q7$ILW-S  
agreement for sale 售卖协议;买卖协议 N<+ ><>9  
agreement for sale and purchase 买卖协议 %4U;Rdq&Ud  
agreement for the payment of interest 支付利息协议 vm)&WEL!  
agreement for the repayment of money 还款协议 |XxA Fje  
agreement of reinsurance 再保险协议 9Y 1&SEsNX  
Agricultural Bank of China 中国农业银行 ~$>l@> xX  
air passenger departure tax 飞机乘客离境税 9^J8V]X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 80cBLGG  
airport tax 机场税 q{ov62t`  
alcohol duty 酒精税 {*H&NI  
alienation 让与;让渡;转让 Pze$QBNoRd  
alimony 生活费;赡养费 \t'(&taX<  
All Ordinaries Index [AOI] 所有普通股指数  IpY  R  
all risks 全险;综合险 g^(wZ$NH  
All Sales Record for Stock Market 《股票市场成交报告》 9iWDEk  
Allied Capital Resources Limited 新联财务有限公司 s;q]:+#7g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xA]CtB*o7  
allocation letter 拨款信件 <CJua1l\  
allocation of fund 分配款项;预留款项 gF1q Z=<  
allocation of profit 利润分配;溢利分配 vpx8GiV  
allocation warrant 拨款令 `h12  
allotment 分配;配股 {zBf*x  
allotment notice 股份配售通知;配股通知 r00waw>C\  
allotment of shares 股份分配 p~I+ZYWF'  
allowable 可获宽免;免税的 nnIBN4  
allowable business loss 可扣除的营业亏损 XF(I$Mxl6  
allowable expenses 可扣税的支出 0F sz  
allowance 免税额;津贴;备抵;准备金 Nh~ Hh(   
allowance for debts 债项的免税额 "<0BCJJ  
allowance for depreciation by wear and tear 耗损折旧免税额 -;'8#"{`^  
allowance for funeral expenses 殡殓费的免税额 QJp _>K  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .pQH>;k]K  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?:Y{c#w>  
allowance to debtor 给债务人的津贴 =?T\zLN=  
alteration of capital 资本更改 ?"PUw3V3lB  
alternate trustee 候补受托人 8 s!0Z1Roc  
amalgamation 合并 ]y@8mb&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K8doYN  
ambit of charges 征税范围;收费范围 n'0^l?V  
amended valuation 经修订的估值 4)+MvKxjS  
American Commodities Exchange 美国商品交易所 c|u{(E58  
American Express Bank Limited 美国运通银行 xf<D5 olZ  
American Stock Exchange 美国证券交易所 aM?Xi6 U5  
amortization 摊销 < i*v  
amount due from banks 存放银行同业的款项 O5{!CT$  
amount due from banks abroad 存放海外银行同业的款项 p*F&G=ZE  
amount due from holding companies 控股公司欠款 n>jb<uz  
amount due from local banks 存放本港银行同业的款项 Oi&.pY:X-  
amount due to banks 银行同业的存款 !7@IWz(, "  
amount due to banks abroad 海外银行同业的存款 :Ts"f*  
amount due to holding companies 控股公司存款 ( =0W[@k  
amount due to local banks 本港银行同业的存款 2}>jq8Y47  
amount due to outport banks 外埠银行同业的存款  ^ruS  
amount for note issue 发行纸币的款额 QIF|pZ+^  
amount of bond 担保契据的款额 ;oV dkp  
amount of consideration 代价款额 ,rc5r3  
amount of contribution 供款数额 y.2_5&e/  
amount of indebtedness 负债款额  db^S@}  
amount of principal of the loan 贷款本金额 DCM ,|FE  
amount of rates chargeable 应征差饷数额 @Z~lM5n$8  
amount of share capital 股本额 BKfcK>%g  
amount of sums assured 承保款额 |E0>-\6  
amount of variation 变动幅度 gxpR#/(E~  
amount of vote 拨款数额 jZS6f*$  
amount payable 应付款额 K>6#MI  
amount receivable 应收款额 {&8-OoH ~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 esx<feP)\  
analysis 分析 eX7Ev'(H  
ancillary risk 附属风险 jI(~\`  
annual account 周年帐目;周年帐目报表;年度决算;年结 r9 'lFj  
annual accounting date 年结日期 < i"U%Ds(  
annual allowance 每年免税额;年积金;年度津贴;年津 4.7OX&L'G  
annual balance 年度余额 iU{bPyz ,  
annual disposable income 每年可动用收入 7kO5hlKeo  
annual estimates 周年预算 -}1S6dzr  
annual fee 年费 ;$l!mv 7  
annual general meeting 周年大会 L=3^A'|  
annual growth rate 年增率;每年增长率 @26H;  
annual long-term supplement 长期个案每年补助金 AZt~ \qf  
annual pensionable emolument 可供计算退休金的年薪 G+ PBV%gE[  
annual report 年报 [c]X) @#S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #o_`$'>  
annual return 周年报表;周年申报表;每年报税表格 12DMb9_rp  
Annual Return Rules 《周年报表规则》 [t5:4 Iq  
annual review of consumer prices 每年消费物价回顾 1@RctI_}  
annual roll-forward basis 逐年延展方式 S9}P 5;u  
annual salary 年薪 g4!zH};n  
annual statement 年度报表;年度决算表 _,_>B8  
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 o0&jel1a  
annuitant 年金受益人 } WY7!Y  
annuity 年金 #K'3` dpL  
annuity contract 年金合约 c 6@!?8J  
annuity on human life 人寿年金 N,V %/O{Y  
antecedent debt 先前的债项 :X Er{X  
ante-dated cheque 倒填日期支票 xz[a3In+  
anticipated expenditure 预期开支 PmyS6a@  
anticipated net profit 预期纯利 ]h~=lItTRZ  
anticipated revenue 预期收入 :q S=_!1  
anti-inflation measure 反通货膨胀措施 {co(w 7  
anti-inflationary stance 反通货膨胀立场 .cN\x@3-j  
apparent deficit 表面赤字 (p26TN;*$5  
apparent financial solvency 表面偿债能力 %h 6?/  
apparent partner 表面合伙人 )Xg,;^  
application for personal assessment 个人入息课税申请书 zI8Q "b  
application of fund 资金应用 A>(m}P  
application to release as liquidator and to destruct the books of accounts and documents *,{. oO9#  
申请免除清盘人职务及毁灭帐簿与文件 ;H /*%2  
appointed actuary 委任精算师 2+ F34  
appointed auditor 委任核数师;委任审计师 &^FCp'J-  
appointed trustee 委任的受托人 iq-n(Rfw~  
appointer 委任人 2-j+-B|i  
apportioned pro rata 按比例分摊 ,.uu/qV}w  
apportionment 分配;分摊 RzQ1Wq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 55MsF}p  
apportionment formula 分摊方程式 8:0QIkqk  
apportionment of estate duty 遗产税的分摊 3]WIN_h  
appraisal 估价;评估 `DIIJ<;g  
appreciable growth 可观增长 frbKi _1  
appreciable impact 显着影响 ZXljCiNn+\  
appreciable increase 可观增长 01}az~&;35  
appreciation 增值;升值 j0^~="p%C  
appreciation against other currencies 相对其他货币升值 n( l!T 7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G<OC99;8  
appreciation tax 增值税 1VL!0H  
appropriation 拨款;拨用;拨付 Q ,30  
appropriation account 拨款帐目 SdBv?`u|g  
Appropriation Bill 拨款法案 D oX!P|*  
appropriation-in-aid system 补助拨款办法 &0SX*KyI  
approved assets 核准资产 A#M#JI-Y  
approved basket stock 认可一篮子证券 dX{|-;6vm  
approved budget 核准预算 N~ _GJw@  
approved charitable donation 认可慈善捐款 &!]$#  
approved charitable institution 认可慈善机构 ^qs=fF  
approved currency 核准货币;认可货币 )a.Y$![  
approved estimates 核准预算 m619bzFlB  
approved estimates of expenditure 核准开支预算 jhrmQS  
approved overseas insurer 核准海外保险人 4YM!SE-I  
approved overseas trust company 核准海外信托公司 W_9-JM(r  
approved pooled investment fund 核准汇集投资基金 vt<r_&+ pJ  
approved provident fund scheme 认可公积金计划 W,5A|Q~  
approved provision 核准拨款 U(3+*'8r,1  
approved redeemable share 核准可赎回股份 5:/ zbt\C  
approved regional stock 认可地区性证券 I!&|L0Qq  
approved retirement scheme 认可退休金计划 kLQPa[u4  
approved subordinated loan 核准附属贷款 wV-1B\m  
arbitrage 套戥;套汇;套利 rlk0t159  
arbitrageur 套戥者;套汇者 ^5j|   
arbitrary amount 临时款项 3P~I' FQ  
arrangement 措施;安排;协定 W!8g.r4u+,  
arrears 欠款 akHcN]sa2  
arrears of pay 欠付薪酬 oGx OJyD  
arrears of revenue 逾期未收税款;逾期未收的帐项 _R<eWp  
articles of association 组织章程;组织细则;组织章程细则 ewg&DBbN"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Gf\Dc   
ascertainment of profit 确定利润 LvgNdVJDP|  
"Asia Clear" “亚洲结算系统” [>QV^2'Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 W&ya_iP~C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ce th)Xm  
Asian Development Fund [ADF] 亚洲发展基金 BM!\U 6  
Asian dollar bond 亚洲美元债券 G[n^SEY!  
Asian dollar market 亚洲美元市场 E</Um M+ R  
Asian dollar rate 亚洲美元利率 (m80isl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |>@Gbgw^M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 CwZ+P n0  
asked price 沽盘;喊价;索价;卖方报价 T#xCu|5  
assessable income 应评税入息 k v1q \  
assessable loss 应评税亏损 #\KSv Z  
assessable profit 应评税利润 Q*}#?g  
assessable value 应评税值 P1)f-:;  
assessed profit 估定利润 W#87T_7T[  
assessed value 经评估价值 U.is:&]E  
assessment 评税;评定;估价;评税单 y}*rRm.:  
assessment number 评税编号;估价编号 2.CjjI  
assessment of additional tax 补加税评税 Ex9%i9H  
assessment of performance 业绩评估;实绩评价 &M(=#pq9  
Assessor 评税主任 l:mC'aR  
asset price bubbles 资产价格泡沫 PhW< )B]  
asset-backed securities 具资产保证的证券 3IQ)%EN  
assets accretion 资产增值 <-62m8N|  
assets and liabilities 资产与负债 &S}%)g%Iv9  
assets betterment statement 资产递增表;资产改进表 n0g,r/  
assets lending 实物放款;有抵押贷款 H_KE^1  
assets of the company passing on the death 死者去世时转移的公司资产 R}njFQvS)  
assets pledged as security for liabilities 用作负债抵押的资产 QLrFAV  
assets portfolio 资产投资组合 Wc [@,  
assets price 资产价格 a)=WDRk  
assets quality 资产质素 T`KH7y|bv  
assets realization 资产变现 YYU Di@K  
assets refinancing arrangement 资产再集资安排 <jE6ye(R  
assets securitization 资产证券化 BoZ])Y6=  
assets situated outside Hong Kong 在香港以外地方的资产 RFd.L@-]  
assets stripping 削减资产;拆卖资产 ,g2|8>sJP  
assets value 资产值 Z3?,r[   
assignee 承让人 V{@ xhW0  
assignment 转让;转让书;转让契 //cj$}Rn!  
assignment of interest 权益转让 HKr")K%  
assignment of letters patent and trade mark 专利证书及商标转让 im{'PgiR  
assignment of property 物业转让;物业转让书 ON#\W>MK?  
assignment right 转让权 z1[2.&9D-  
assignor 转让人 zJJ KLr;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P5/K?I~/So  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7sKN`  
associate member 附属会员 $s<,xY 9  
associated body corporate 相联法人团体 q(<#7 spz  
associated company 相联公司;联属公司 Bv_C *vW  
associated corporation 相联法团 e@'rY#:u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }YJ(|z""  
公认会计师公会〔英国〕 3"=% [  
Association of Futures Exchange Brokers 香港期货经纪协会 0jCYOl  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^{&Vv(~!Q  
association of underwriters 承保人组织 H?98^y7  
assumption of control 接管 Xr\|U89P  
assurance 担保;保险;转易;转易书 1;cV [&3  
assurance of interest 权益的转易 Rr ! PU  
at 19XX price 按一九XX年价格计算 ofbNg_K>  
at a discount 按赔价计算;按贴水价格计算;打折扣 @/h_v#W  
at a premium 按溢价计算;按升水价格计算 %}jwuNGA  
at call 通知付款;按通知 9k8ftxB^  
at constant market price 按固定市价计算 RN\4y{@  
at constant price 按固定价格计算 54~`8f  
at cost 按成本计算 4]9+   
at current market price 按当时市价计算;按现时市价计算 nB"r<?n<  
at current price 按当时价格计算;按现时价格计算 ]jiM  
at factor cost 按要素成本计算;按生产要素成本计算 su.hmc  
at money-of-the-day price 按付款当日价格计算 9Axk-c  
at or better 按指定或较佳价位〔买卖指令〕 amq]&.M  
at par 按面值计算;平价 |S48xsFvq  
at sight 见票即付 eUlF4l<]  
at the close 按收市盘 w"d~R   
at the opening 按开市盘 YBn"9w\#  
attestation 见证;见证条款 #- $?2?2  
at-the-money option 平价期权 nN" Y~W^k  
attorney 受权人;受托代表人 q !\Ht2$b  
attornment 新拥有人承认书 d%_v eVIe  
attributable profit 可归属利润 ].53t"*  
attributable share value 可归属股份价值 (pM5B8U  
Auckland Stock Exchange 奥克兰证券交易所 S|!)_RL  
auction 拍卖 a@`15O:  
auctioneer 拍卖商 Z7RGOZQ}G  
audit 审计;核数 `:cnu;  
Audit Commission 审计署 DpjiE/*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }[ LME Z  
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〕 tWR>I$O8F  
audit review 帐目审查 3 EH/6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 tdSy&]P  
audited account 审计帐目;经审计的帐目 H_)\:gTG  
audited annual account 经审计的周年帐目 m[ *)sm  
audited balance sheet 经审计的资产负债表  jL8[;*^G  
auditor 核数师;核数主任;审计师 nIdB,  
auditor's certificate 核数师证明书;审计师证明书 V5sH:A7GJ  
auditor's report 核数师报告;审计师报告 hJY= )  
Aussie bond 澳元债券 ceBu i8a |  
austerity budget 紧缩预算 (t'hWS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `|K30hRp:  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?"f\"N  
Australian Dollar [AUD] 澳元 q<(yNqMKP  
Australian Options Market 澳大利亚期权市场 [uCW8:e  
Australian Securities Commission 澳洲证券事务监察委员会 O="# yE)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E!<w t  
Australian Stock Exchange 澳大利亚证券交易所 qN((Xz+AZE  
Austrian Schilling [ATS] 奥地利先令 .),ql_sXr  
authentication 认证;鉴证 19-|.9m(  
authority to purchase 委托购买证;委购书 T0BFit6  
authorization 认可;核准;授权;授权书 [kwVxaI  
authorization by direction 指示授权 ,!+>/RlJ  
authorization by instruction 指令授权 -w nlJi1f  
authorization by warrant 令状授权 <#AS[Q[N  
authorization of unit trust 单位信托的认可 Q\>9PKK  
authorized agent 指定代理人 2w)[1s[  
authorized capital 法定资本 S <~"\<ED  
authorized clerk 出市员 -oc@$*t  
authorized dealer 认可交易商 U-/-aNJ]U  
authorized financial institution 认可财务机构 @+II@[ _lT  
authorized fund 认可基金 iu!j#VO  
authorized fund house 获授权的基金公司;认可基金公司 x +Vp&  
authorized institution 认可机构 1SIhW:C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }T=0]u4,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S9kagiFX\  
authorized insurer 获授权保险人;获认可承保人 8a{S*  
authorized investment 特准投资项目 BeP]M1\?>  
authorized person 获授权人 pvCn+y/U;  
authorized representative 获授权代表 "@: b'm  
authorized share capital 法定股本 r.1/ * i  
automated quotation system 自动报价系统 $s$j</.q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h+EG) <  
自动交易系统〔香港期货交易所有限公司〕 dqwCyYC  
automatic adjustment mechanism 自动调整机制 ZL[~[  
automatic adjustment system 自动调整系统 } LuPYCzpu  
Automatic Clearing House 自动票据交换所 ?EP>yCR9  
automatic exchange rates accumulation system 自动化汇率累集系统 BR\3ij  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qr>:meJy4  
automatic teller machine [ATM] 自动柜员机 H]e%8w))0  
autopay 自动转帐 0}:- t^P  
available assets 可用资产 ;Zfglid  
available fiscal reserve 现存财政储备 4+&4  
available profit 可用利润 Q/[|/uNw?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 <P&~k\BuF{  
average 平均;平均数;海损 H9nVtS{x  
average basic salary 平均基本薪金 9W{`$30  
average consumer expenditure 平均消费开支;一般消费开支 LASR*  
average cost 平均成本 .)Xyz d  
average cost of land production 增辟土地平均成本 g/H:`J  
average daily turnover 平均每日成交额 c%p7?3Ry  
average daily wage rate 平均每日工资率 S[p.`<{J  
average expenditure pattern 平均开支模式 7_t\wmvYp  
average growth rate 平均增长率 +$Q.N{LV  
average net fixed assets 固定资产平均净值 ,<iJ#$: Sx  
average of relatives 相对价格平均数 !YD~o/t@|  
average price 平均价格 .b'o}DLa  
average propensity to consume 平均消费倾向;一般消费倾向 ygt7;};!  
average propensity to save 平均储蓄倾向;一般储蓄倾向 cQkH4>C~  
average rate 平均率 9WN 4eC$  
average revenue 平均收入;平均收益 p.{9OrH(4  
average stock 平均库存;平均存货 r&F(VF0 6  
average yearly rent 平均年租 W 2/`O?  
avoidance of double taxation 避免双重课税 y bWb'+x  
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 ;3ZHm*xJx  
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