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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: 8*VQw?{Uee  
A share A股;甲类股份 44^jE{,9  
abatement of tax 减税;减扣免税额 (S=CxK  
ABN AMRO Bank N.V. 荷兰银行 n%vmo f  
above-the-line expenditure 线上项目支出;经常预算支出 j6*e^ B  
above-the-line receipt 线上项目收入;经常预算收入 &u2m6 r>W  
ABSA Asia Limited 南非联合亚洲有限公司 ]REF1<)4z  
absolute change 绝对数值变更 Aba%QQQ  
absolute expenditure 实际开支 :9>U+)%  
absolute guideline figure 绝对准则数字 !a%_A^t7  
absolute interest 绝对权益 ZS&+<kGD  
absolute order of discharge 绝对破产解除令 K[V#Pj9  
absolute profit margin 绝对利润幅度 j->5%y  
absolute value 实值;绝对值 *L<<S=g$2  
absolutely vested interest 绝对既得权益 j3?@p5E(  
absorbed cost 已吸收成本;已分摊成本 k1D|Cpnp  
absorption 吸收;分摊;合并 1NN#-U  
absorption rate 吸收率;摊配率;分摊率 dHn,;Vv^6  
ACB Finance Limited 亚洲商业财务有限公司 y?*Y=,"  
acceptable form of reciprocity 合理的互惠条件 r/+~4W5  
acceptable rate 适当利率;适当汇率 "GxQ9=Z  
acceptance agreement 承兑协议 a8y*Jz-E  
acceptance for honour 参加承兑 `Z@qWB<  
acceptor 承兑人;接受人;受票人 6099w0fR`  
acceptor for honour 参加承兑人 <5|:QLqy  
accident insurance 意外保险 5G#2#Al(F  
Accident Insurance Association of Hong Kong 香港意外保险公会 [GW;RjPE  
accident insurance scheme 意外保险计划 SmP&wNHQf  
accident year basis 意外年度基准 0n?^I>j  
accommodation 通融;贷款 ]PH'G>x  
accommodation bill 通融票据;空头票据 DL '{ rK  
accommodation party 汇票代发人 Uo:=-NNI  
account balance 帐户余额;帐户结余 ?j8_j  
account book 帐簿 #.@D}7y5  
account collected in advance 预收款项 {%Q+Pzl.  
account current book 往来帐簿 FCt %of#  
account of after-acquired property 事后取得的财产报告 VF:<q  
account of defaulter 拖欠帐目 W_]onq 6  
account payable 应付帐款  OJ# d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 > a8'MK  
account receivable 应收帐款 b5%T)hn=  
account receivable report 应收帐款报表 $r(9'm}W  
account statement 结单;帐单;会计财务报表 #t&L}=G{%  
account title 帐户名称;会计科目 ]n4G]ybK%  
accountant's report 会计师报告 *b(nX,e  
Accountant's Report Rules 会计师报告规则 j@jUuYuDgl  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cs Gd}2VE  
Accounting Arrangements 《会计安排》 gCI{g. [I!  
accounting basis 会计基础 tNDv[IF  
accounting by Official Receiver 破产管理署署长呈交的帐目 H')8p;~{}  
Accounting Circular 《会计通告》 vq5o?$:-  
accounting class 会计类别 gp]T.ol  
accounting date 记帐日期;会计结算日期 {= T9_c  
accounting for money 款项核算 Uj)`(}r  
Accounting Officer 会计主任 -=4:qQEw  
accounting period 会计报告期;会计期 =D^R,Q  
accounting policy 会计政策;会计方针 pb|,rLNZ  
accounting practice 会计惯例 ZcrFzi  
accounting principle 会计准则 EpH\;25u  
accounting record 会计记录 N?mQ50o~C  
accounting report 会计报告 `z6I][Uf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .vtV2lq  
Accounting Society of China 中国会计学会 p']oy;t  
accounting statement 会计报表 *skmTioj&  
accounting system 会计制度;会计系统 0{.[#!CSk  
accounting transaction 会计事项;帐务交易  D ~t  
accounting treatment 会计处理 !s[[X5  
accounting year 会计年度 -h,?_d>  
accretion 增值;添加 X32{y973hT  
accrual 应计项目;应累算数目 ee .,D  
accrual basis 应计制;权责发生制 mW 'sdb  
accrual basis accounting 应计制会计;权责发生制会计 y3@5~4+  
accrue 应累算;应计 q3/ 0xN+?  
accrued benefit 应累算利益 ;^|:*  
accrued charges 应计费用 :$&v4IW  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hie  
accrued expenses 应累算费用 l !:kwF  
accrued interest payable 应付利息;应计未付利息 Ws:MbZyr  
accrued interest receivable 应收利息;应计未收利息 5/m}v'S%  
accrued right 累算权益 cPPTGpqw  
accruing profit 应累算的利润 9%^O-8!  
accumulated fiscal reserve 累积财政储备 cP >[H:\Xc  
accumulated profit 累积利润;滚存溢利 k[5:]5lp+  
accumulated reserve 累积储备 o%[swoM@  
accumulation of surplus income 累积收益盈余 ^_G@a,  
acquired assets 既得资产 &[y+WrGG  
acquisition 收购;购置;取得 \MB$Cwc  
acquisition cost 购置成本 T8 >aU  
acquisition expenses 购置费用 t`E e/L%  
acquisition of 100% interest 收购全部股权 v8 pOA<s  
acquisition of control 取得控制权 Eanwk` Rx  
acquisition of fixed assets 购置固定资产 K5}0!_)G  
acquisition of shell “买壳” O{ |Ug~  
acquisition price 收购价 ?CE&F<?#@  
act of God 天灾 -s9()K(vZG  
acting partner 执事合伙人 Jqz K5)  
active market 买卖活跃的市场;交投畅旺的市场;旺市 t-)d*|2n}o  
active partner 积极参与的合伙人 sff4N>XAl<  
active trading 交投活跃 X v$"B-j  
actual circulation 实际流通 E$USam  
actual cost 实际成本 80 ckh  
actual expenditure 实际开支;实际支出 V3q [ $~9  
actual income 实际入息;实际收入;实际收益  a S ,  
actual market 现货市场 }mOo=)C!  
actual price 现货价;实际价格 <,,X\>B  
actual profit 实际利润 . pyNET  
actual quotation 实盘;实际价位;实际报价 EjP9/V G@=  
actual year basis 按实际年度计算 Yp EH(tq  
actuals 实货 {fS~G2@1  
actuarial investigation 精算调查 K#xL-   
actuarial principle 精算原则 8\Hz FB  
actuarial report 精算师报告 arN=OB  
Actuarial Society of Hong Kong 香港精算学会 w[OUGn'  
actuarial valuation 精算师估值 puox^  
actuary 精算师 jR>`Xz  
ad referendum agreement 暂定协议;有待覆核的协定 1G )I|v9R  
ad valorem duty 从价税;按值征税 5Kw?#  
ad valorem duty system 从价税制 PP8627uP  
ad valorem fee 从价费 kbZpi`w  
ad valorem tariff 从价关税 hRZYvZ3  
additional allowance 额外免税额 $+$4W\-=X  
additional amount for unexpired risk 未过期风险的额外款额 aATNeAR  
additional assessable profit 补加应评税利润 F(|XJN  
additional assessment 补加评税 a] 7nK+N  
additional commitment 额外承担 kO4'|<  
additional commitment vote 额外承担拨款  w>\_d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q1Mt5O}  
additional dependent parent allowance 供养父母额外免税额 1@n'6!]6O  
additional provision 额外拨款 Sg*+!  
additional stamp duty 附加印花税 V&7NN=  
additional tax 补加税罚款;补加税款 a9NIK/9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F ESl#.}  
adjudged bankrupt 被裁定破产 % _nmv  
adjudicated bankrupt 裁定破产人 zxkO&DGRbN  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Yz#E0aTTA  
adjudication of bankruptcy 裁定破产;宣告破产 3Uej]}c  
adjudication of insolvency 裁定无力偿还债务 '3?-o|v@D  
adjusted actual 经调整的实数;调整后的实数 v[V7$.%5Q  
adjusted current assets 经调整的流动资产;调整后的流动资产 $$i Gs6az  
adjusted figure 经调整的数字;调整后的数额 n;wViw  
adjusted liabilities 经调整的负债;调整后的负债 i6<uj  
adjusted loss 经调整的亏损;调整后的亏损 8Oz9 UcG  
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 Xyjd7 "  
adjusted profit 经调整的利润;调整后的利润 (__$YQ-  
adjusted surplus 经调整的盈余额;调整后的盈余额 pog   
adjusted value 经调整的价值;调整后的价值 aJ}hlM>  
adjustment 调整;修订;理算〔保险〕 FmSE ]et  
adjustment centre 调剂中心  \>||  
adjustment lag 调整过程的时间差距;调整时差 &4ndi=.#rg  
adjustment mechanism 调整机制 @saK:z  
adjustment of loss 亏损调整 #}l$<7Z U  
adjustment process 调整过程;调整程序 gegM&Xo  
adjustment range 调整幅度 _0UE*l$t  
administered exchange rate 受管制汇率 o`G6!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cbl>:ev1h  
administration expenses 行政费用 %7QSBL  
administration fee 手续费;行政费 QAAuFZs  
administration in bankruptcy 破产管理 En)Ptz#0  
administration order 遗产管理令 g#`}HuPoE  
administrator 管理人;遗产管理人 _]-8gr-T  
administrator of the estate 遗产管理人 g)=$zXWhP  
admission of debt 债项承认书 i[I&m]N  
admission of proof 接纳债权证明 ix$ ^1(  
advance 放贷款项;垫付款项;预支款项;预付款项 ',/#|  
advance account 暂支帐目;预付款帐户 maeQ'Sv_&  
advance compensation 预付补偿金 Y=?{TX=6<[  
advance from shareholder 股东垫款 c91^7@Xv  
advance pending reimbursement 预支以待日后付还 | P`b"x  
advanced economy 先进经济体系 JY@bD:  
advancement 预付;预付财产 &xA>(|a\&-  
advances warrant 垫款令 KDP"z  
advancing 贷出 TQb@szp:|  
adverse balance 逆差 )_\;l%&  
adverse exchange 逆汇 )Ly ~\*  
advertisement addressed to shareholders 在报章刊登的致股东通告 -v-kFzu  
advice for collection 托收通知书 w]nt_xj  
advice of drawing 提款通知书;汇票通知书 }a#T\6rY  
advice of payment 付款通知 %|ClYr  
Advisory Committee [Securities and Futures Commission] _`gkYu3R+  
谘询委员会〔证券及期货事务监察委员会〕 TspX7<6r  
Advisory Committee on Diversification 经济多元化谘询委员会 -2!S>P Zs  
affidavit 誓章;遗产申报誓章 *JfGGI_E  
affidavit of no receipt 述明无收款的誓章 $gN\%X/n"1  
affiliate 联号;联营公司;附属公司 ?3a=u<  
affiliated company 附属公司;联号;联营公司 Wp+lI1t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zyO=x 4U8  
affordability 负担能力 EZ:? (|h  
African Development Bank [AfDB] 非洲开发银行 Y652&{>q  
after-acquired property 事后取得的财产 [PB73q8  
after-hours dealing 市后交易 cJbv,RV<  
after-tax profit 税后盈利;税后利润;税后溢利 L)&^Pu  
agency agreement 代理协议 ij#v_~g3  
agency expenses 代理机构的开支 60]VOQku  
agency fee 代理费 Lq ;~6  
Agency Law 《代理法》 4`mf^K f  
agent 代理人;承销人 4w'&:k47   
agent of company 公司代理人 6 rj iZ%  
agent's fee 代理人费;经纪费 oV;sd5'LG  
aggregate 总计;总数;总体数字 mtkZF{3Jx  
aggregate amount 总款额;总额 .ahY 1CO  
aggregate assets and liabilities 总体资产与负债 a'/C)fplL  
aggregate at constant price 按固定价格计算的总体数字 n#Dy YVb  
aggregate demand 总需求 GD)paTwO<  
aggregate gross position 总持仓量  B9y5NX  
aggregate limit 总限额 Mpyza%zj  
aggregate of salaries tax 合计薪俸税 jA;b2A]G  
aggregate performance 总体表现;总体业绩 YgjW%q   
aggregate supply 总体供应 aMGh$\Pg  
aggregate surplus 总盈余 0^Vw^]w  
aggregate total 整体总额 SP<Sv8Okj  
aggregate value 总值;合计价值 m1j Eky(  
aggregated basis 合计基准 u{&=$[;  
aggregated net chargeable income 合计应课税入息实额 lhJY]tQt/  
aggregation 合并计算;合计;总和 @%2crJnkS  
aggregation of incomes of husband and wife 夫妇入息合并计算 )m3emMO2  
aggregation of property 财产的总和 WRkuPj2  
agio 差价;贴水 ,mvFeo;@f  
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》 -zMvpe-am&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6Iv};f"Y  
《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》 VyN F)$'T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^H2TSaJ;  
《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》 tDah@_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment S LeA,T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dc4XX5Z  
agreement for a settlement 授产协议 K$D+TI)  
agreement for assignment 转让协议 ^Ss <<  
agreement for sale 售卖协议;买卖协议 .#Z'CZO|  
agreement for sale and purchase 买卖协议 T"3LO[j+  
agreement for the payment of interest 支付利息协议 i <gt`UCO  
agreement for the repayment of money 还款协议 /O$~)2^h  
agreement of reinsurance 再保险协议 *oIIcE4g7  
Agricultural Bank of China 中国农业银行 )'g4Ty  
air passenger departure tax 飞机乘客离境税 eYoc(bG(+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ".Q]FE@>  
airport tax 机场税 5uSg]2:  
alcohol duty 酒精税 7Dl^5q.|  
alienation 让与;让渡;转让 7b-[# g  
alimony 生活费;赡养费 .Jg<H %%f  
All Ordinaries Index [AOI] 所有普通股指数 u81F^72U  
all risks 全险;综合险 8KigGhY'ms  
All Sales Record for Stock Market 《股票市场成交报告》 Lw^%<.DM+t  
Allied Capital Resources Limited 新联财务有限公司 S/y(1.wh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v,N!cp1  
allocation letter 拨款信件 i@WO>+iB  
allocation of fund 分配款项;预留款项 xJ:Am>%\^  
allocation of profit 利润分配;溢利分配 w""u]b%:r  
allocation warrant 拨款令 :4X,5X7tW=  
allotment 分配;配股 &1=,?s]&  
allotment notice 股份配售通知;配股通知 ]5`A8-Q@  
allotment of shares 股份分配 hHcevSr  
allowable 可获宽免;免税的 rk ,64(  
allowable business loss 可扣除的营业亏损 2++$ Ql/  
allowable expenses 可扣税的支出 F$JA IL{W  
allowance 免税额;津贴;备抵;准备金 <b\.d^=B  
allowance for debts 债项的免税额 hZUS#75M5  
allowance for depreciation by wear and tear 耗损折旧免税额 L:lnm9<  
allowance for funeral expenses 殡殓费的免税额 #q0xlF@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ebi~gGo  
allowance for repairs and outgoings 修葺及支出方面的免税额 i ^N}avO  
allowance to debtor 给债务人的津贴 WRAv>s9  
alteration of capital 资本更改 r[kHVT8  
alternate trustee 候补受托人 Ud>hDOJ3  
amalgamation 合并 e 1bV&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c(?OE' "Z  
ambit of charges 征税范围;收费范围 2e ~RM2PQ  
amended valuation 经修订的估值 SFsT^f<  
American Commodities Exchange 美国商品交易所 WYCDEoqU2  
American Express Bank Limited 美国运通银行 /n,a0U/  
American Stock Exchange 美国证券交易所 #vBSg  
amortization 摊销 X88I|Z'HIh  
amount due from banks 存放银行同业的款项 pAN$c "  
amount due from banks abroad 存放海外银行同业的款项 Mwj7*pxUh  
amount due from holding companies 控股公司欠款 |?' gT" #  
amount due from local banks 存放本港银行同业的款项 _A]~`/0;`  
amount due to banks 银行同业的存款 Dn~t_n  
amount due to banks abroad 海外银行同业的存款 T[0CD'|E  
amount due to holding companies 控股公司存款 hE2{m{^A  
amount due to local banks 本港银行同业的存款 )In;nc  
amount due to outport banks 外埠银行同业的存款 9@Z++J.^y  
amount for note issue 发行纸币的款额 j=>WWlZ  
amount of bond 担保契据的款额 W"xRf0\V  
amount of consideration 代价款额 6ESS>I"su  
amount of contribution 供款数额 %-!:$ 1;  
amount of indebtedness 负债款额 F20%r 0  
amount of principal of the loan 贷款本金额 E/ku VZX  
amount of rates chargeable 应征差饷数额 tE=$#  
amount of share capital 股本额 1BzU-Ma  
amount of sums assured 承保款额 .N#grk)C  
amount of variation 变动幅度 % =v<3  
amount of vote 拨款数额 <@@@Pl!~  
amount payable 应付款额 ju"j?2+F  
amount receivable 应收款额 ,(#n8|q4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AlgVsE%Va  
analysis 分析 KiNluGNt  
ancillary risk 附属风险 jLul:* L  
annual account 周年帐目;周年帐目报表;年度决算;年结 "r{ ^Y??  
annual accounting date 年结日期 < *{(>  
annual allowance 每年免税额;年积金;年度津贴;年津 @|~D?&<\  
annual balance 年度余额 dFpP_U  
annual disposable income 每年可动用收入 cXOb=  
annual estimates 周年预算 N sSl|m  
annual fee 年费 nQ'AB~ Do  
annual general meeting 周年大会 n 8e}8.Bu  
annual growth rate 年增率;每年增长率 EmcwX4|  
annual long-term supplement 长期个案每年补助金 t4iV[xl3F  
annual pensionable emolument 可供计算退休金的年薪 ,rQPs  
annual report 年报 v[?eL0Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cFG%Ew@  
annual return 周年报表;周年申报表;每年报税表格 z*:.maq  
Annual Return Rules 《周年报表规则》 }KrZ6cG9#  
annual review of consumer prices 每年消费物价回顾 ]p~,C*UH0  
annual roll-forward basis 逐年延展方式 v*e=oyx[  
annual salary 年薪 \RTXfe-`  
annual statement 年度报表;年度决算表 Yr+ghl/ V  
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 ch}(v'xv(  
annuitant 年金受益人 TWQ{, B  
annuity 年金 KfNR)  
annuity contract 年金合约 P1QGfp0-J  
annuity on human life 人寿年金 noNL.%I  
antecedent debt 先前的债项 JSiLG0  
ante-dated cheque 倒填日期支票 C[(Exe  
anticipated expenditure 预期开支 )8Sm}aC  
anticipated net profit 预期纯利 P!2[#TL0  
anticipated revenue 预期收入 X?.LA7)CK  
anti-inflation measure 反通货膨胀措施 C0Ti9  
anti-inflationary stance 反通货膨胀立场 %(wa~:m+S-  
apparent deficit 表面赤字  !.k  
apparent financial solvency 表面偿债能力 v~>4c<eG  
apparent partner 表面合伙人 X*C4N F0  
application for personal assessment 个人入息课税申请书 3&JsYQu  
application of fund 资金应用 l4Y}<j\;  
application to release as liquidator and to destruct the books of accounts and documents 1Q$Z'E}SK@  
申请免除清盘人职务及毁灭帐簿与文件 )Ikx0vDFQ  
appointed actuary 委任精算师 Ow]c,F}^  
appointed auditor 委任核数师;委任审计师 [&FWR  
appointed trustee 委任的受托人 |+i?FYA\  
appointer 委任人 enT.9|vm/  
apportioned pro rata 按比例分摊 Y 1vSwS%{T  
apportionment 分配;分摊 F/w!4,'<?5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~3z10IG  
apportionment formula 分摊方程式 yN~: 3  
apportionment of estate duty 遗产税的分摊 kST  
appraisal 估价;评估 E8Wgm 8  
appreciable growth 可观增长 TNV#   
appreciable impact 显着影响 }3!.e  
appreciable increase 可观增长 l4d2 i;4BK  
appreciation 增值;升值 n2H2G_-L[  
appreciation against other currencies 相对其他货币升值 1]v.Qu<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %+9Mr ami  
appreciation tax 增值税 x_ \e&"x  
appropriation 拨款;拨用;拨付 l$Y7CIH  
appropriation account 拨款帐目  B9^@]  
Appropriation Bill 拨款法案 <H~  (iQ  
appropriation-in-aid system 补助拨款办法 d&0^AvM@  
approved assets 核准资产 @4b"0ne}h  
approved basket stock 认可一篮子证券 /5_!Y >W  
approved budget 核准预算 i5*sG^<$H  
approved charitable donation 认可慈善捐款 -U=bC   
approved charitable institution 认可慈善机构 4jrY3gyBX  
approved currency 核准货币;认可货币 X(#G6KeZFZ  
approved estimates 核准预算 O.*,e  
approved estimates of expenditure 核准开支预算 8\t~ *@"  
approved overseas insurer 核准海外保险人 OY6l t.t  
approved overseas trust company 核准海外信托公司 u*&wMR>Crf  
approved pooled investment fund 核准汇集投资基金 [N925?--S  
approved provident fund scheme 认可公积金计划 nlK"2/W  
approved provision 核准拨款 4>>d "<}C  
approved redeemable share 核准可赎回股份 #2&_WM!   
approved regional stock 认可地区性证券 g(MeCoCc  
approved retirement scheme 认可退休金计划 H5=-b@(  
approved subordinated loan 核准附属贷款 5o2;26c  
arbitrage 套戥;套汇;套利 \?)<==^  
arbitrageur 套戥者;套汇者 }dE0WJcO  
arbitrary amount 临时款项 &}%3yrU  
arrangement 措施;安排;协定 ? S>"yAoe  
arrears 欠款 \=4[v-3 H  
arrears of pay 欠付薪酬 h4S,(*V$!  
arrears of revenue 逾期未收税款;逾期未收的帐项 4RNB\D  
articles of association 组织章程;组织细则;组织章程细则 i}+K;,Da:8  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {v56k8uZ  
ascertainment of profit 确定利润 !5Kv9P79  
"Asia Clear" “亚洲结算系统” \ M8;CN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *9((b;Ju  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B9n$8QS  
Asian Development Fund [ADF] 亚洲发展基金 7\K=8G  
Asian dollar bond 亚洲美元债券 aDTNr/I  
Asian dollar market 亚洲美元市场 <`b)56v:+  
Asian dollar rate 亚洲美元利率 \:\rkc9LI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y_)!U`>N?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z'MOuz~Y  
asked price 沽盘;喊价;索价;卖方报价 `$7j:<c=  
assessable income 应评税入息 sC48o'8(  
assessable loss 应评税亏损 TB4|dj-%  
assessable profit 应评税利润 HkD6aJ:kA!  
assessable value 应评税值 Y dmYE $  
assessed profit 估定利润 ,D3?N2mB  
assessed value 经评估价值 3Qfj=; 4  
assessment 评税;评定;估价;评税单 G0|j3y9$  
assessment number 评税编号;估价编号 _JiB=<Fkr  
assessment of additional tax 补加税评税 hkee,PiiP  
assessment of performance 业绩评估;实绩评价 `[w:l[i  
Assessor 评税主任 nWfOiw-t  
asset price bubbles 资产价格泡沫 vZmM=hW~  
asset-backed securities 具资产保证的证券 Z~ VOO7|m  
assets accretion 资产增值 Lk6UT)C  
assets and liabilities 资产与负债 tpO%)*  
assets betterment statement 资产递增表;资产改进表 DDyeN uK  
assets lending 实物放款;有抵押贷款 %vDN{%h8  
assets of the company passing on the death 死者去世时转移的公司资产 %:sQ[^0  
assets pledged as security for liabilities 用作负债抵押的资产 Dx/BxqG6}_  
assets portfolio 资产投资组合 >fPa>[_1  
assets price 资产价格 \m~ ?mg"#  
assets quality 资产质素 +LCpE$H  
assets realization 资产变现 \L-o>O  
assets refinancing arrangement 资产再集资安排 L]3 V)`}  
assets securitization 资产证券化 (PE x<r1   
assets situated outside Hong Kong 在香港以外地方的资产 Fx*iAH\e  
assets stripping 削减资产;拆卖资产 8<z+hWX=4  
assets value 资产值 V)72]p  
assignee 承让人 @r^a/]5D  
assignment 转让;转让书;转让契 fwK5p?Xhm  
assignment of interest 权益转让 8e:J{EG~  
assignment of letters patent and trade mark 专利证书及商标转让 `h}fS4CO  
assignment of property 物业转让;物业转让书 ) gbns'Z<  
assignment right 转让权 )HQ':ZE$  
assignor 转让人 GuPxN}n 5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 9&}$C]`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sygxV  
associate member 附属会员 /]zn8 d  
associated body corporate 相联法人团体 %wWJVq}jx  
associated company 相联公司;联属公司 jT>G8}h  
associated corporation 相联法团 ^<49NUB>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3DRJl, v  
公认会计师公会〔英国〕 z{Z4{&M  
Association of Futures Exchange Brokers 香港期货经纪协会 hkB/ OJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 lZ|+.T!g?  
association of underwriters 承保人组织 Is1P,`*!  
assumption of control 接管 2CcUClP$  
assurance 担保;保险;转易;转易书 $`,10uw  
assurance of interest 权益的转易 U{/d dCf7  
at 19XX price 按一九XX年价格计算 OGW,[k= 2{  
at a discount 按赔价计算;按贴水价格计算;打折扣 LK\L}<;1V  
at a premium 按溢价计算;按升水价格计算 |LhVANz  
at call 通知付款;按通知 C{( &Yy"  
at constant market price 按固定市价计算 AX($LIy9P  
at constant price 按固定价格计算 D$@5$./  
at cost 按成本计算 q@k/"ee*?  
at current market price 按当时市价计算;按现时市价计算 3L}eF g,d  
at current price 按当时价格计算;按现时价格计算 Rp.42v#ck  
at factor cost 按要素成本计算;按生产要素成本计算 9U~fc U6  
at money-of-the-day price 按付款当日价格计算 IAyyRl\  
at or better 按指定或较佳价位〔买卖指令〕 Nz/PAs7g6  
at par 按面值计算;平价 FM$$0}X  
at sight 见票即付 OlRtVp1  
at the close 按收市盘 )Y4;@pEU  
at the opening 按开市盘 Z~R7 G  
attestation 见证;见证条款 e}lF#$  
at-the-money option 平价期权 slUnB6@Q  
attorney 受权人;受托代表人 ^UU@7cSi|G  
attornment 新拥有人承认书 kU :ge  
attributable profit 可归属利润 >b\{y}[  
attributable share value 可归属股份价值 atr 0hmQ  
Auckland Stock Exchange 奥克兰证券交易所 Wo)$*?  
auction 拍卖 0?V{u`*  
auctioneer 拍卖商 rhff8C//'  
audit 审计;核数 lw+54lZX|  
Audit Commission 审计署 an q1zH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (KG2X  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 +O$`8a)m  
audit review 帐目审查 gXJtk;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }%75 Wety  
audited account 审计帐目;经审计的帐目 RE._Ov>  
audited annual account 经审计的周年帐目 |P_voht  
audited balance sheet 经审计的资产负债表 ]@Z[/z%~04  
auditor 核数师;核数主任;审计师 Z  FIy  
auditor's certificate 核数师证明书;审计师证明书 fQm3D%  
auditor's report 核数师报告;审计师报告 >c`r&W.t  
Aussie bond 澳元债券 &=f] a  
austerity budget 紧缩预算  *.us IH2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t,NE`LC  
Australia All Ordinaries Index 澳洲所有普通股票指数 SI`ems{1>c  
Australian Dollar [AUD] 澳元 g)!d03Qoy  
Australian Options Market 澳大利亚期权市场 @`mr|-Rp@  
Australian Securities Commission 澳洲证券事务监察委员会 V36u%zdX5n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (usFT_  
Australian Stock Exchange 澳大利亚证券交易所 xs 1V?0  
Austrian Schilling [ATS] 奥地利先令 *""iXi[  
authentication 认证;鉴证 Xr."C(`w  
authority to purchase 委托购买证;委购书 &3Y"Zd!  
authorization 认可;核准;授权;授权书 cqYMzS t  
authorization by direction 指示授权 :3N6Ej  
authorization by instruction 指令授权 r\A|fiL  
authorization by warrant 令状授权 ]qb>O:T  
authorization of unit trust 单位信托的认可 8q]_> X  
authorized agent 指定代理人 ECsb?n7e  
authorized capital 法定资本 we0haK  
authorized clerk 出市员 /&N\#;kK?b  
authorized dealer 认可交易商 uK%0,!q  
authorized financial institution 认可财务机构 XqLR2 d  
authorized fund 认可基金 |.OS7Gt?  
authorized fund house 获授权的基金公司;认可基金公司 rF$ S  
authorized institution 认可机构 |F4)&xN\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lT?Vt`==~M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Qo/pz2N  
authorized insurer 获授权保险人;获认可承保人 vs^)=  
authorized investment 特准投资项目 lFp:F5  
authorized person 获授权人 (]Q0L{~K  
authorized representative 获授权代表 18^K!:Of  
authorized share capital 法定股本 1@t8i?:h  
automated quotation system 自动报价系统 6W< Ig;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /hur6yI8  
自动交易系统〔香港期货交易所有限公司〕 sa}.o ZpQ  
automatic adjustment mechanism 自动调整机制 O]XgA0]  
automatic adjustment system 自动调整系统 1! j^  
Automatic Clearing House 自动票据交换所 mg< v9#  
automatic exchange rates accumulation system 自动化汇率累集系统 ~tLvD[n[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )gx*;z@  
automatic teller machine [ATM] 自动柜员机 n5 <B*  
autopay 自动转帐 ol1J1Zg  
available assets 可用资产 Sim$:5P  
available fiscal reserve 现存财政储备 bzaweA H  
available profit 可用利润 #nQboTB@  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G?^w <  
average 平均;平均数;海损 @X2zIFm  
average basic salary 平均基本薪金 usNq]  
average consumer expenditure 平均消费开支;一般消费开支 vjVa),2  
average cost 平均成本 Rzyaicj^c  
average cost of land production 增辟土地平均成本 SBaTbY0  
average daily turnover 平均每日成交额 \maj5VlJ  
average daily wage rate 平均每日工资率 Y>{%,d#s_  
average expenditure pattern 平均开支模式 `46|VQAx  
average growth rate 平均增长率 ewdcAF5  
average net fixed assets 固定资产平均净值 }R~C<3u\2  
average of relatives 相对价格平均数 24po}nrO  
average price 平均价格 P_P~c~o  
average propensity to consume 平均消费倾向;一般消费倾向 g7w#;E  
average propensity to save 平均储蓄倾向;一般储蓄倾向 J|@O4 g   
average rate 平均率 hXD`OlX  
average revenue 平均收入;平均收益 v+i==vxg  
average stock 平均库存;平均存货 6o^O%:0g  
average yearly rent 平均年租 aI;fNy /K  
avoidance of double taxation 避免双重课税 "^ aSONz  
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 % C)|fDwN  
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