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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: 7,zARWB!?  
A share A股;甲类股份 +\%zy=  
abatement of tax 减税;减扣免税额 xlLS`  
ABN AMRO Bank N.V. 荷兰银行 rBf?kDt6l  
above-the-line expenditure 线上项目支出;经常预算支出 Ydx5kUJV<  
above-the-line receipt 线上项目收入;经常预算收入 ;k8}D*?8  
ABSA Asia Limited 南非联合亚洲有限公司 }0( Na  
absolute change 绝对数值变更 gg(U}L ]:  
absolute expenditure 实际开支 "ir*;|  
absolute guideline figure 绝对准则数字 >`:+d'Jv0  
absolute interest 绝对权益 63HkN4D4  
absolute order of discharge 绝对破产解除令 {E/TC%  
absolute profit margin 绝对利润幅度 kXr%73s  
absolute value 实值;绝对值 ^XM;D/Gp~  
absolutely vested interest 绝对既得权益 TRZ^$<AG  
absorbed cost 已吸收成本;已分摊成本 .vO.g/o  
absorption 吸收;分摊;合并 Nz;;X\GI  
absorption rate 吸收率;摊配率;分摊率 c0 |p34  
ACB Finance Limited 亚洲商业财务有限公司 tp<VOUa  
acceptable form of reciprocity 合理的互惠条件 ThxrhQ q[+  
acceptable rate 适当利率;适当汇率 &; \v_5N6  
acceptance agreement 承兑协议 v,&2 !Zv  
acceptance for honour 参加承兑 ho1F8TG=  
acceptor 承兑人;接受人;受票人 b5Pn|5AVj  
acceptor for honour 参加承兑人 d%3BJ+J  
accident insurance 意外保险 Ie"R,,c   
Accident Insurance Association of Hong Kong 香港意外保险公会 (4LLTf0  
accident insurance scheme 意外保险计划 8;8}Oq  
accident year basis 意外年度基准 2XHk}M|  
accommodation 通融;贷款 ja/[PHq"  
accommodation bill 通融票据;空头票据 ?=kswf  
accommodation party 汇票代发人 ,k!a3"4+TJ  
account balance 帐户余额;帐户结余 fR%8?6  
account book 帐簿 nQ\k{%Q  
account collected in advance 预收款项 1RA$hW@}  
account current book 往来帐簿 )^TQedF  
account of after-acquired property 事后取得的财产报告 PS6`o  
account of defaulter 拖欠帐目 y~7lug  
account payable 应付帐款 TpgBS4q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &pm{7nH  
account receivable 应收帐款 l'QR2r7&.  
account receivable report 应收帐款报表 TeJ `sJ  
account statement 结单;帐单;会计财务报表  iC]lO  
account title 帐户名称;会计科目 UD{/L"GG  
accountant's report 会计师报告 OX4D'  
Accountant's Report Rules 会计师报告规则 )*ckJK  
accounting and auditing procedure 会计与审计程序;会计与核数程序 B! V{.p  
Accounting Arrangements 《会计安排》 Q\L5ZJ%y/  
accounting basis 会计基础 fXe-U='  
accounting by Official Receiver 破产管理署署长呈交的帐目 ak `)>  
Accounting Circular 《会计通告》 gf?^yP ;V  
accounting class 会计类别 wVDB?gy%#  
accounting date 记帐日期;会计结算日期 : qRT9n$  
accounting for money 款项核算 P~e$iBH'  
Accounting Officer 会计主任 NrcCUZ .:N  
accounting period 会计报告期;会计期 LltguNM$  
accounting policy 会计政策;会计方针 SWpUVZyd  
accounting practice 会计惯例 \BXVWE|  
accounting principle 会计准则 or}*tSKX  
accounting record 会计记录 V%lGJ]ZEa  
accounting report 会计报告 :N*T2mP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =joXP$n^  
Accounting Society of China 中国会计学会 e6lOmgHn5  
accounting statement 会计报表 K"7;Y#1g  
accounting system 会计制度;会计系统 K/`RZ!  
accounting transaction 会计事项;帐务交易 z :v, Vu  
accounting treatment 会计处理 RFY!o<   
accounting year 会计年度 -G#k/Rz6  
accretion 增值;添加 sG2 3[t8  
accrual 应计项目;应累算数目 5Q`n6x|  
accrual basis 应计制;权责发生制 (JW?azU  
accrual basis accounting 应计制会计;权责发生制会计 N?0y<S ?!  
accrue 应累算;应计 C+XZDY(=Z  
accrued benefit 应累算利益 4rG 7\  
accrued charges 应计费用 1m;*fs  
accrued cumulative preference share dividend 应累算的累积优先股股息 *]R 0z|MW  
accrued expenses 应累算费用 CqK#O'\  
accrued interest payable 应付利息;应计未付利息 mndl~/  
accrued interest receivable 应收利息;应计未收利息 l-}5@D[  
accrued right 累算权益 pm~;:#z7  
accruing profit 应累算的利润 N+qLxk  
accumulated fiscal reserve 累积财政储备 "H<#91^|  
accumulated profit 累积利润;滚存溢利 @T1+b"TC  
accumulated reserve 累积储备 Z&jb,eh2  
accumulation of surplus income 累积收益盈余 ?VQLY=?  
acquired assets 既得资产  /;6@M=6u  
acquisition 收购;购置;取得 0WE1}.J<  
acquisition cost 购置成本 ^alZ\!B8  
acquisition expenses 购置费用 R2THL  
acquisition of 100% interest 收购全部股权 Wx$q:$h@q  
acquisition of control 取得控制权 {@__%=`CCS  
acquisition of fixed assets 购置固定资产 K#hYbDm  
acquisition of shell “买壳” Cfo 8gX*  
acquisition price 收购价 Lo5@zNt%W  
act of God 天灾 y[6&46r7D  
acting partner 执事合伙人 Xj~EVD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3DC%I79  
active partner 积极参与的合伙人 |qcFmy  
active trading 交投活跃 2 BX GVo  
actual circulation 实际流通 W#I:j: p  
actual cost 实际成本 ,M.!z@  
actual expenditure 实际开支;实际支出 QM_X2Ho  
actual income 实际入息;实际收入;实际收益 r/hyW6e_  
actual market 现货市场 NLZZMr  
actual price 现货价;实际价格 ,GkW. vEU  
actual profit 实际利润 nVn|$ "r  
actual quotation 实盘;实际价位;实际报价 ywynx<Wg  
actual year basis 按实际年度计算 Kt,yn A  
actuals 实货 !L. K)9I  
actuarial investigation 精算调查 dP7Vs a+  
actuarial principle 精算原则 ?4[Oh/]R  
actuarial report 精算师报告 4UD=Y?zK  
Actuarial Society of Hong Kong 香港精算学会 U?mf^'RE  
actuarial valuation 精算师估值 ct4 [b|  
actuary 精算师 i4zV(  
ad referendum agreement 暂定协议;有待覆核的协定 }?]yxa~  
ad valorem duty 从价税;按值征税 [~c'|E8Q  
ad valorem duty system 从价税制 PuZs 5J3  
ad valorem fee 从价费 :q64K?X  
ad valorem tariff 从价关税 x2;i< |  
additional allowance 额外免税额 .um&6Q=2<  
additional amount for unexpired risk 未过期风险的额外款额 ^M"z1B]  
additional assessable profit 补加应评税利润 30 [#%_* o  
additional assessment 补加评税 {&=qM!2e  
additional commitment 额外承担 DwmU fZp  
additional commitment vote 额外承担拨款 HXfXb ^~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $dh4T";  
additional dependent parent allowance 供养父母额外免税额 51G=RYay9  
additional provision 额外拨款 c|}K_~l_  
additional stamp duty 附加印花税 #3K,V8(  
additional tax 补加税罚款;补加税款 [AZ aT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R G0S  
adjudged bankrupt 被裁定破产 Afy .3T @)  
adjudicated bankrupt 裁定破产人 VkDS&g~Ws  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (y~laW!  
adjudication of bankruptcy 裁定破产;宣告破产 MATgJ`lsy  
adjudication of insolvency 裁定无力偿还债务 mvq7G  
adjusted actual 经调整的实数;调整后的实数 PB(  
adjusted current assets 经调整的流动资产;调整后的流动资产 mPfUJ#rS  
adjusted figure 经调整的数字;调整后的数额 ]TBtLU3  
adjusted liabilities 经调整的负债;调整后的负债 o9Txo (tYU  
adjusted loss 经调整的亏损;调整后的亏损 YYE8/\+B.  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Z@,PZ   
adjusted profit 经调整的利润;调整后的利润 WVWS7N\  
adjusted surplus 经调整的盈余额;调整后的盈余额 w^])(  
adjusted value 经调整的价值;调整后的价值 qfG tUkSSb  
adjustment 调整;修订;理算〔保险〕 QGr\I/Y  
adjustment centre 调剂中心 3g0u#t{  
adjustment lag 调整过程的时间差距;调整时差 }#OqU# q|  
adjustment mechanism 调整机制 )?B~64N,+  
adjustment of loss 亏损调整 '9 e\.  
adjustment process 调整过程;调整程序 /MKNv'5&!%  
adjustment range 调整幅度 0SMQDs5j  
administered exchange rate 受管制汇率 w3=)S\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nx-1*  
administration expenses 行政费用 O~h94 B`  
administration fee 手续费;行政费 (D>y6r> r  
administration in bankruptcy 破产管理 XpgV09.EE  
administration order 遗产管理令 | 7 m5P@X  
administrator 管理人;遗产管理人 dv'E:R(a  
administrator of the estate 遗产管理人 =@JS88+  
admission of debt 债项承认书 h41$|lonU%  
admission of proof 接纳债权证明 Z>x7|Q3CX  
advance 放贷款项;垫付款项;预支款项;预付款项 m0|Ae@g~3  
advance account 暂支帐目;预付款帐户 7Aio`&^  
advance compensation 预付补偿金 @ )vy'qP d  
advance from shareholder 股东垫款 f2 ydL/M,  
advance pending reimbursement 预支以待日后付还 9^PRX  
advanced economy 先进经济体系 22GnbA7O  
advancement 预付;预付财产 =! N _^cb  
advances warrant 垫款令 to&N22a$  
advancing 贷出 \5Vp6^  
adverse balance 逆差 %6A-OF  
adverse exchange 逆汇 X'FEOF  
advertisement addressed to shareholders 在报章刊登的致股东通告 .]j#y9>&w%  
advice for collection 托收通知书 7|QGY7Tf  
advice of drawing 提款通知书;汇票通知书 E kBae=  
advice of payment 付款通知 ]-um\A4f  
Advisory Committee [Securities and Futures Commission] 3w/( /|0  
谘询委员会〔证券及期货事务监察委员会〕 crd|2bjp+  
Advisory Committee on Diversification 经济多元化谘询委员会 {_zV5 V  
affidavit 誓章;遗产申报誓章 [`.3f'")j  
affidavit of no receipt 述明无收款的誓章 S<eZd./p6  
affiliate 联号;联营公司;附属公司 xd^&_P$=  
affiliated company 附属公司;联号;联营公司 q%-&[%l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .Vo"AuC}  
affordability 负担能力 >f\zCT%cf  
African Development Bank [AfDB] 非洲开发银行 -BA"3 S  
after-acquired property 事后取得的财产 G la@l<  
after-hours dealing 市后交易 Vk-W8[W 7  
after-tax profit 税后盈利;税后利润;税后溢利 G{kj}>kS_  
agency agreement 代理协议 {)B9Z I{+A  
agency expenses 代理机构的开支 CKv&Re  
agency fee 代理费 F!7f_m0=  
Agency Law 《代理法》 ,`<^F:xl  
agent 代理人;承销人 \|2t TvW,0  
agent of company 公司代理人 \6 \hnP  
agent's fee 代理人费;经纪费 S3u yn78hI  
aggregate 总计;总数;总体数字 oGm1d{_-O  
aggregate amount 总款额;总额 7E$eN8H  
aggregate assets and liabilities 总体资产与负债 3sZ,|,ueD  
aggregate at constant price 按固定价格计算的总体数字 uAu( +zV2  
aggregate demand 总需求 ,b<9?PM  
aggregate gross position 总持仓量 of8mwnZR  
aggregate limit 总限额 <ROpuY\!l  
aggregate of salaries tax 合计薪俸税 hZAG (Z  
aggregate performance 总体表现;总体业绩 f49"pTw7  
aggregate supply 总体供应 <S]KaDu^  
aggregate surplus 总盈余 umQi  
aggregate total 整体总额 ?}vzLgp  
aggregate value 总值;合计价值 Z)mX,=p  
aggregated basis 合计基准 v9%nau4  
aggregated net chargeable income 合计应课税入息实额 yp=|7  
aggregation 合并计算;合计;总和 dgS4w@)@V;  
aggregation of incomes of husband and wife 夫妇入息合并计算 )xB$LJM8  
aggregation of property 财产的总和 dh&W;zs  
agio 差价;贴水 =~J"kC  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ovv ny$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `Kh]x9Z  
《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》 tM&n3MWQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *(k%MTG  
《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》 i"L }!5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QU:EY'2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pT4qPta,2  
agreement for a settlement 授产协议 NEA_Plt  
agreement for assignment 转让协议 79D=d'e A  
agreement for sale 售卖协议;买卖协议 E{uf\Fc   
agreement for sale and purchase 买卖协议  bH*@,EE  
agreement for the payment of interest 支付利息协议 42fprt  
agreement for the repayment of money 还款协议 Q[M (Wqg  
agreement of reinsurance 再保险协议 $+Vmwd;  
Agricultural Bank of China 中国农业银行 '!!e+\h#  
air passenger departure tax 飞机乘客离境税 Sv7 i! j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Mx8Gu^FW.d  
airport tax 机场税 @ ]f3| >I  
alcohol duty 酒精税 u7HvdLql  
alienation 让与;让渡;转让 %yiD~&  
alimony 生活费;赡养费 h$70H^r  
All Ordinaries Index [AOI] 所有普通股指数 9b1?W?"  
all risks 全险;综合险 Bi e?M  
All Sales Record for Stock Market 《股票市场成交报告》 ##H;Yb  
Allied Capital Resources Limited 新联财务有限公司 Y}ng_c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e RA7i  
allocation letter 拨款信件 - yoAxPDW  
allocation of fund 分配款项;预留款项 [|4}~UV  
allocation of profit 利润分配;溢利分配 N31?9GE  
allocation warrant 拨款令 bFg*l$`5  
allotment 分配;配股 q xfLfgu^  
allotment notice 股份配售通知;配股通知 8O6_iGTBh  
allotment of shares 股份分配 4otl_l(`yv  
allowable 可获宽免;免税的 A t{U~^  
allowable business loss 可扣除的营业亏损 :q^R `8;(t  
allowable expenses 可扣税的支出 wa!zv^;N*  
allowance 免税额;津贴;备抵;准备金 P+h6!=nD7  
allowance for debts 债项的免税额 T|ZF/&XP  
allowance for depreciation by wear and tear 耗损折旧免税额 :c y >c2  
allowance for funeral expenses 殡殓费的免税额 Q!yb16J  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +'|{1gB  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,yICNtP  
allowance to debtor 给债务人的津贴 /}Yqf`CZy  
alteration of capital 资本更改 id^|\hDR  
alternate trustee 候补受托人 6 }!Z"  
amalgamation 合并 pTWg m\h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a9=>r  
ambit of charges 征税范围;收费范围 8lwFAiC8  
amended valuation 经修订的估值 h3kaD  
American Commodities Exchange 美国商品交易所 q +R*Hi  
American Express Bank Limited 美国运通银行 9RQU?  
American Stock Exchange 美国证券交易所 Gzw@w{JBL  
amortization 摊销 # :#M{1I  
amount due from banks 存放银行同业的款项 }f#_4ACaD  
amount due from banks abroad 存放海外银行同业的款项 FEF"\O|Q  
amount due from holding companies 控股公司欠款 i^*M^P3m  
amount due from local banks 存放本港银行同业的款项 /s:w^ g~  
amount due to banks 银行同业的存款 &|b4\uj9  
amount due to banks abroad 海外银行同业的存款 )CLf;@1  
amount due to holding companies 控股公司存款 %zzYleJ!]  
amount due to local banks 本港银行同业的存款 o@9+mM"B)  
amount due to outport banks 外埠银行同业的存款 GW3>&j_!d  
amount for note issue 发行纸币的款额 ~^&R#4J  
amount of bond 担保契据的款额 II;Te7~  
amount of consideration 代价款额 ~.Cv DJy  
amount of contribution 供款数额 @RGDhwS47  
amount of indebtedness 负债款额 o)&"Rf  
amount of principal of the loan 贷款本金额 GRT] aw  
amount of rates chargeable 应征差饷数额 3pSj kS|?>  
amount of share capital 股本额 8Atq,GcG  
amount of sums assured 承保款额 jH>8bXQqZ  
amount of variation 变动幅度 ;3;2h+U*  
amount of vote 拨款数额 ;L~p|sF  
amount payable 应付款额 }3Y <$YL"R  
amount receivable 应收款额 _A{+H^,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZQAO"huk]  
analysis 分析 :"<e0wDu[  
ancillary risk 附属风险 @'i+ff\  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;F5"}x  
annual accounting date 年结日期 <~{du ?4n  
annual allowance 每年免税额;年积金;年度津贴;年津 *%\mZ,s"  
annual balance 年度余额 S/4r\6  
annual disposable income 每年可动用收入 @vRwzc\   
annual estimates 周年预算 uvnI>gv  
annual fee 年费 r|GY]9  
annual general meeting 周年大会 W;zpt|kAH  
annual growth rate 年增率;每年增长率 zrRFn `B  
annual long-term supplement 长期个案每年补助金 *}cSE|S%  
annual pensionable emolument 可供计算退休金的年薪 7+nm31,<O  
annual report 年报 >{5 p0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E  T:T7  
annual return 周年报表;周年申报表;每年报税表格 1u~ MXGF  
Annual Return Rules 《周年报表规则》 "3fBY\>a  
annual review of consumer prices 每年消费物价回顾 5Fbs WW2  
annual roll-forward basis 逐年延展方式 mnjs(x<m  
annual salary 年薪 u5Up&QE!>q  
annual statement 年度报表;年度决算表 2-dh;[4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3K>gz:dt  
annuitant 年金受益人 4w4^yQE  
annuity 年金 khx.yRx  
annuity contract 年金合约 c.%.\al8oW  
annuity on human life 人寿年金 XF*.Jg]  
antecedent debt 先前的债项 M;jcUX_{  
ante-dated cheque 倒填日期支票 KjYAdia:H  
anticipated expenditure 预期开支 ;3"@g]e  
anticipated net profit 预期纯利 1J{fXh  
anticipated revenue 预期收入 <T+!V-Pj*  
anti-inflation measure 反通货膨胀措施 &!L:"]=+  
anti-inflationary stance 反通货膨胀立场 =']3(6*  
apparent deficit 表面赤字 #.._c?%4/  
apparent financial solvency 表面偿债能力 Y$<D9f s3  
apparent partner 表面合伙人 pKT2^Q}-h  
application for personal assessment 个人入息课税申请书 y('k`>C  
application of fund 资金应用 RWKH%C[Yd  
application to release as liquidator and to destruct the books of accounts and documents FhkkW W L  
申请免除清盘人职务及毁灭帐簿与文件 3mO;JXd  
appointed actuary 委任精算师 m$wlflt  
appointed auditor 委任核数师;委任审计师 9QwKakci  
appointed trustee 委任的受托人 mwC=o5O  
appointer 委任人 bsS:"/?>  
apportioned pro rata 按比例分摊 SeEw.;Xw  
apportionment 分配;分摊 n~.*1. P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v2)g 1sXd  
apportionment formula 分摊方程式 < zOi4v0  
apportionment of estate duty 遗产税的分摊 &nj&:?w  
appraisal 估价;评估 "m$3)7 $  
appreciable growth 可观增长 " 6CMA 0R  
appreciable impact 显着影响 KxzYfH  
appreciable increase 可观增长 i47j lyH  
appreciation 增值;升值 =0 qpVFvU  
appreciation against other currencies 相对其他货币升值 {"S6\%=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D`yEwpV^  
appreciation tax 增值税 J2VTo: In  
appropriation 拨款;拨用;拨付 ["3\eFg  
appropriation account 拨款帐目 y_p.Gzy(^}  
Appropriation Bill 拨款法案 IiJZ5'{  
appropriation-in-aid system 补助拨款办法 lg$zGa?  
approved assets 核准资产 d0'HDVd  
approved basket stock 认可一篮子证券 <S?#@F\"S  
approved budget 核准预算 [?k8}B)mHB  
approved charitable donation 认可慈善捐款 i-" p)2d=#  
approved charitable institution 认可慈善机构 *\G)z|^yx  
approved currency 核准货币;认可货币 0bS|fMgc  
approved estimates 核准预算  :A1:  
approved estimates of expenditure 核准开支预算 -0C@hM,wm  
approved overseas insurer 核准海外保险人 @-&MA)SN  
approved overseas trust company 核准海外信托公司 T-_"|-k}P%  
approved pooled investment fund 核准汇集投资基金 =(HeF.!  
approved provident fund scheme 认可公积金计划 3Ot~!AlR  
approved provision 核准拨款 RY9V~8|M  
approved redeemable share 核准可赎回股份 c{3wk7  
approved regional stock 认可地区性证券 E"~2./+rd  
approved retirement scheme 认可退休金计划 ntVS:F  
approved subordinated loan 核准附属贷款 YW/QC'_iC  
arbitrage 套戥;套汇;套利 eE GfM0  
arbitrageur 套戥者;套汇者 vy9 w$ls  
arbitrary amount 临时款项 )2IH 5  
arrangement 措施;安排;协定 [ic870_  
arrears 欠款 O@V%Cu  
arrears of pay 欠付薪酬 f+_h !j  
arrears of revenue 逾期未收税款;逾期未收的帐项 Z?5V4F:f  
articles of association 组织章程;组织细则;组织章程细则 =O).Lx2J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "A$!, PX6  
ascertainment of profit 确定利润 t. ='/`!N  
"Asia Clear" “亚洲结算系统” #S]ER907  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 qOih`dla  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ar9]"s+'  
Asian Development Fund [ADF] 亚洲发展基金 ;r[@v347  
Asian dollar bond 亚洲美元债券 HlvuW(,x=  
Asian dollar market 亚洲美元市场 RTh`ENCKR  
Asian dollar rate 亚洲美元利率 <r#eL39I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V w||!d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m,UGWR  
asked price 沽盘;喊价;索价;卖方报价 :a ->0 l  
assessable income 应评税入息 pi<TFe@eG  
assessable loss 应评税亏损 anMF-x4/*q  
assessable profit 应评税利润 R_XR4)(<  
assessable value 应评税值 ?W^c4NtP  
assessed profit 估定利润 UcOk3{(z$q  
assessed value 经评估价值 R\@/U=iqR  
assessment 评税;评定;估价;评税单 y){ k3lm0  
assessment number 评税编号;估价编号 1 i[\T  
assessment of additional tax 补加税评税 {8)zg<rL+M  
assessment of performance 业绩评估;实绩评价 npJt3 Y_I  
Assessor 评税主任 D=m 'pL/pl  
asset price bubbles 资产价格泡沫 #P l~R  
asset-backed securities 具资产保证的证券 d)4 m6  
assets accretion 资产增值 8_<4-<}P:  
assets and liabilities 资产与负债 nD5 gP  
assets betterment statement 资产递增表;资产改进表 ?=m?jNa;nC  
assets lending 实物放款;有抵押贷款 tg]x0#@s  
assets of the company passing on the death 死者去世时转移的公司资产 26&'X+n&  
assets pledged as security for liabilities 用作负债抵押的资产 &0 >Loja`^  
assets portfolio 资产投资组合 R}^~^#  
assets price 资产价格 6f')6X'x  
assets quality 资产质素 "#[!/\=?:  
assets realization 资产变现 MjlP+; !  
assets refinancing arrangement 资产再集资安排 $YN6<5R)  
assets securitization 资产证券化 ),G=s Oo  
assets situated outside Hong Kong 在香港以外地方的资产  #wL  
assets stripping 削减资产;拆卖资产 'EDda  
assets value 资产值 T}V!`0vKw  
assignee 承让人 x=ul&|^7D  
assignment 转让;转让书;转让契 qlL`jWJ  
assignment of interest 权益转让 s l]_M  
assignment of letters patent and trade mark 专利证书及商标转让 R" ;x vo*  
assignment of property 物业转让;物业转让书 na9sm  
assignment right 转让权 ]gYz 4OT  
assignor 转让人 }:X*7 n(&  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 S S2FTb-m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L#E] BY  
associate member 附属会员 yW$0\E6<r  
associated body corporate 相联法人团体 N"nd*?  
associated company 相联公司;联属公司 oD<kMK  
associated corporation 相联法团 JSW^dw&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |B?27PD  
公认会计师公会〔英国〕 ~//fN}~R  
Association of Futures Exchange Brokers 香港期货经纪协会 )+:EJH~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N[<\>Ps|u  
association of underwriters 承保人组织 6d_'4B  
assumption of control 接管 yzqVz_Fi*W  
assurance 担保;保险;转易;转易书 H&:jcgV*P  
assurance of interest 权益的转易 U2bjFLd"  
at 19XX price 按一九XX年价格计算 cWoPB _  
at a discount 按赔价计算;按贴水价格计算;打折扣 \v'p/G)g  
at a premium 按溢价计算;按升水价格计算 !%"8|)CAr  
at call 通知付款;按通知 "jG}B.l=,  
at constant market price 按固定市价计算 G6T_O  
at constant price 按固定价格计算 xuqv6b.  
at cost 按成本计算 a)wJT`xu  
at current market price 按当时市价计算;按现时市价计算 .zi_[  
at current price 按当时价格计算;按现时价格计算 eeyHy"@  
at factor cost 按要素成本计算;按生产要素成本计算 1oc3$A  
at money-of-the-day price 按付款当日价格计算 |&RU/a  
at or better 按指定或较佳价位〔买卖指令〕 N<~t3/Nm  
at par 按面值计算;平价 Ney/[3 A  
at sight 见票即付 8C*c{(4  
at the close 按收市盘 SHe49!RA'{  
at the opening 按开市盘 z^'gx@YD*v  
attestation 见证;见证条款 ~`aa5;Ab_  
at-the-money option 平价期权 eEuvl`&  
attorney 受权人;受托代表人  Vh_P/C+  
attornment 新拥有人承认书 +j< p \Kn>  
attributable profit 可归属利润 ,6-:VIHQ  
attributable share value 可归属股份价值 Tj:B!>>  
Auckland Stock Exchange 奥克兰证券交易所 |S_eDjF  
auction 拍卖 -[cTx[Z,  
auctioneer 拍卖商 HMSO=)@+  
audit 审计;核数 Qk:Y2mL  
Audit Commission 审计署 8fl`r~bqZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wne,e's}   
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〕 /;oX)]W  
audit review 帐目审查 "N`[r iq{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kqFP)!37  
audited account 审计帐目;经审计的帐目 '<"s \,  
audited annual account 经审计的周年帐目 G3Z)Z) N  
audited balance sheet 经审计的资产负债表 %J+E/  
auditor 核数师;核数主任;审计师 KrQ1GepJ  
auditor's certificate 核数师证明书;审计师证明书  # 1OOU  
auditor's report 核数师报告;审计师报告 SLa>7`<Q  
Aussie bond 澳元债券 <g$~1fa  
austerity budget 紧缩预算 U|jSa,}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4 o Fel.o  
Australia All Ordinaries Index 澳洲所有普通股票指数 h&KO<>  
Australian Dollar [AUD] 澳元 j0oR) du  
Australian Options Market 澳大利亚期权市场 _h{C_;a[_  
Australian Securities Commission 澳洲证券事务监察委员会 sB7# ~p A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Zy`m!]G]80  
Australian Stock Exchange 澳大利亚证券交易所 h2G$@8t}I  
Austrian Schilling [ATS] 奥地利先令 16 =sij%A  
authentication 认证;鉴证 Sc;BCl{=|  
authority to purchase 委托购买证;委购书 4K\G16'$v  
authorization 认可;核准;授权;授权书 8Vr%n2M  
authorization by direction 指示授权 AE[b},-[  
authorization by instruction 指令授权 nLXlU*ES  
authorization by warrant 令状授权 fdFo#P  
authorization of unit trust 单位信托的认可 `sn^ysp  
authorized agent 指定代理人 4h|c<-`>t  
authorized capital 法定资本 k>;`FFQU>  
authorized clerk 出市员 F1*>y  
authorized dealer 认可交易商 IxY|>5z  
authorized financial institution 认可财务机构 b,7k)ND1F  
authorized fund 认可基金 !2%HhiB'   
authorized fund house 获授权的基金公司;认可基金公司 Mk"^?%PxT  
authorized institution 认可机构 H?yK~bGQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l9{hq/V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GeH#I5y  
authorized insurer 获授权保险人;获认可承保人 z&zP)>Pv  
authorized investment 特准投资项目 9jM}~XvV  
authorized person 获授权人 H\ F :95  
authorized representative 获授权代表 KcWN,!G  
authorized share capital 法定股本 m| n  
automated quotation system 自动报价系统 | )K8N<n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V% rzk*LA  
自动交易系统〔香港期货交易所有限公司〕 @>,^":`#  
automatic adjustment mechanism 自动调整机制 ]cHgleHQ  
automatic adjustment system 自动调整系统 >g1~CEMN#  
Automatic Clearing House 自动票据交换所 q'T4w!V(V  
automatic exchange rates accumulation system 自动化汇率累集系统 >mwlsL~X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e"{{ TcNk  
automatic teller machine [ATM] 自动柜员机 hOjk3 k  
autopay 自动转帐 j#!IuH\]  
available assets 可用资产 cr7 }^s  
available fiscal reserve 现存财政储备 _kef 0K6  
available profit 可用利润 ]L5@,E4.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =^M/{51j  
average 平均;平均数;海损 L/$H"YOv  
average basic salary 平均基本薪金 glO^yZs  
average consumer expenditure 平均消费开支;一般消费开支 SW@$ci  
average cost 平均成本 , qMzWa  
average cost of land production 增辟土地平均成本 fK>L!=Q  
average daily turnover 平均每日成交额 9+Np4i@  
average daily wage rate 平均每日工资率 ~!B\(@GU  
average expenditure pattern 平均开支模式 'OITI TM  
average growth rate 平均增长率  -*1d!  
average net fixed assets 固定资产平均净值 f,U.7E  
average of relatives 相对价格平均数 UXJ eAE-  
average price 平均价格 &* M!lxDN  
average propensity to consume 平均消费倾向;一般消费倾向 "q3ZWNS'w  
average propensity to save 平均储蓄倾向;一般储蓄倾向 K@ I 9^b  
average rate 平均率 kMIcK4.MH  
average revenue 平均收入;平均收益 ,0 M_ Bk"  
average stock 平均库存;平均存货 V(H1q`ao9  
average yearly rent 平均年租 )}Hpi<5N  
avoidance of double taxation 避免双重课税 B-*+r`@Bd  
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 =9H7N]*h  
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