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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: s6 ( z  
A share A股;甲类股份 [w -{r+[  
abatement of tax 减税;减扣免税额 bG&"9b_c  
ABN AMRO Bank N.V. 荷兰银行 #6+ FY+/  
above-the-line expenditure 线上项目支出;经常预算支出 ;E~4)^  
above-the-line receipt 线上项目收入;经常预算收入 EG'[`<*h  
ABSA Asia Limited 南非联合亚洲有限公司 eZ a:o1y  
absolute change 绝对数值变更 {qKxz9.y  
absolute expenditure 实际开支  "SN4*  
absolute guideline figure 绝对准则数字 F Kc;W  
absolute interest 绝对权益 HhA -[p  
absolute order of discharge 绝对破产解除令 qZ@0]"h  
absolute profit margin 绝对利润幅度 z^o1GY  
absolute value 实值;绝对值 /)N@M  
absolutely vested interest 绝对既得权益 RO\gax  
absorbed cost 已吸收成本;已分摊成本 ,O1O8TwUB0  
absorption 吸收;分摊;合并 v,NHQyk  
absorption rate 吸收率;摊配率;分摊率 nM=e]qH  
ACB Finance Limited 亚洲商业财务有限公司 4!$ M q;U  
acceptable form of reciprocity 合理的互惠条件 w&Dv8Wv+Oq  
acceptable rate 适当利率;适当汇率 U5Erm6U:  
acceptance agreement 承兑协议 ]u-SL md  
acceptance for honour 参加承兑 1rw0sAuGy  
acceptor 承兑人;接受人;受票人 JGiKBm;  
acceptor for honour 参加承兑人 q<e&0u4  
accident insurance 意外保险 LCXO>MXN  
Accident Insurance Association of Hong Kong 香港意外保险公会 G DSfT{kK\  
accident insurance scheme 意外保险计划 wYeB)1.  
accident year basis 意外年度基准  (dJI_A  
accommodation 通融;贷款 N)R[6u}  
accommodation bill 通融票据;空头票据 '2J0>Bla  
accommodation party 汇票代发人 P`$12<\O1  
account balance 帐户余额;帐户结余 oC*ees g_  
account book 帐簿 z `8cOK-  
account collected in advance 预收款项 &zL#hBE  
account current book 往来帐簿 4kp im  
account of after-acquired property 事后取得的财产报告 W:&R~R  
account of defaulter 拖欠帐目 iWXc  
account payable 应付帐款 l2v_?j-)x  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 u%|zc=  
account receivable 应收帐款 Hyk'c't_O  
account receivable report 应收帐款报表 5G}6;UY  
account statement 结单;帐单;会计财务报表 !.-tW7   
account title 帐户名称;会计科目 ]>##`X  
accountant's report 会计师报告 [y) Fc IK}  
Accountant's Report Rules 会计师报告规则 lYf+V8{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $<@\-vYvr@  
Accounting Arrangements 《会计安排》 ]7sx;KFv  
accounting basis 会计基础 6,Hqb<(  
accounting by Official Receiver 破产管理署署长呈交的帐目 1.@vS&Y7OE  
Accounting Circular 《会计通告》 \ v@({nB8  
accounting class 会计类别 Z{-Lc68  
accounting date 记帐日期;会计结算日期 xtV[p4U  
accounting for money 款项核算 +%J\y^09kr  
Accounting Officer 会计主任 X[C3&NX#_  
accounting period 会计报告期;会计期 }6RT,O g  
accounting policy 会计政策;会计方针 8$P>wCK\l  
accounting practice 会计惯例 .r|*Ch#;P  
accounting principle 会计准则 jX=lAs~6  
accounting record 会计记录 @ $cUNvI  
accounting report 会计报告 `cP <}^]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \L!uHAE2a  
Accounting Society of China 中国会计学会 `&7RMa4=  
accounting statement 会计报表 A Ayv  
accounting system 会计制度;会计系统 <T,A&`/  
accounting transaction 会计事项;帐务交易 `ue[q!Qq  
accounting treatment 会计处理 ~d>%,?zz  
accounting year 会计年度 _fTwmnA  
accretion 增值;添加 ";3*?/uM  
accrual 应计项目;应累算数目 `hh9"Ws%  
accrual basis 应计制;权责发生制 XaI;2fMGI  
accrual basis accounting 应计制会计;权责发生制会计 tgFJZA  
accrue 应累算;应计 /4S;QEv  
accrued benefit 应累算利益 4 (?MUc  
accrued charges 应计费用 E,G<_40  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;#?M)o:q  
accrued expenses 应累算费用 ucYkxi`x  
accrued interest payable 应付利息;应计未付利息 IxSV?k   
accrued interest receivable 应收利息;应计未收利息 >X}{BDMb.  
accrued right 累算权益 u/^|XOy  
accruing profit 应累算的利润 )-P!Ae_.v  
accumulated fiscal reserve 累积财政储备 #5CI)4x0!  
accumulated profit 累积利润;滚存溢利 dZ2%S''\  
accumulated reserve 累积储备 7 &)]) {Q  
accumulation of surplus income 累积收益盈余 >O{7/)gS^  
acquired assets 既得资产 {5:Zl<0  
acquisition 收购;购置;取得 I %_MV  
acquisition cost 购置成本 =6%|?5G  
acquisition expenses 购置费用 AMlV%U#  
acquisition of 100% interest 收购全部股权 1IH[g*f  
acquisition of control 取得控制权 uF(k[[qaiN  
acquisition of fixed assets 购置固定资产 /9ZcM]X B  
acquisition of shell “买壳” B:oF;~d/,  
acquisition price 收购价 I@7/jUO  
act of God 天灾 r((Tavn  
acting partner 执事合伙人 _j#SpL'P  
active market 买卖活跃的市场;交投畅旺的市场;旺市 wvc>0?t'  
active partner 积极参与的合伙人 '8Wv.X0`  
active trading 交投活跃 _."E%|5  
actual circulation 实际流通 ,TC~~EWq  
actual cost 实际成本 y>o>WN<q  
actual expenditure 实际开支;实际支出 $%qg"  
actual income 实际入息;实际收入;实际收益 E{^^^"z P  
actual market 现货市场 :xeLt;  
actual price 现货价;实际价格 *_hLD5K!  
actual profit 实际利润 WO</Q6+  
actual quotation 实盘;实际价位;实际报价 2wpjU&8W!  
actual year basis 按实际年度计算 W?,$!]0  
actuals 实货 W|c.l{A5Q  
actuarial investigation 精算调查 gp  
actuarial principle 精算原则 >Wi s.e%b  
actuarial report 精算师报告 /0==pLa4  
Actuarial Society of Hong Kong 香港精算学会 90:K#nW;  
actuarial valuation 精算师估值 tm)*2lH6  
actuary 精算师 ~t/JCxa  
ad referendum agreement 暂定协议;有待覆核的协定 Hhv$4;&X  
ad valorem duty 从价税;按值征税 q^Tis>*u6  
ad valorem duty system 从价税制 -WR}m6yMr  
ad valorem fee 从价费 NrJzVGeS  
ad valorem tariff 从价关税 iyM^[/-R6  
additional allowance 额外免税额 /A(NuB<Pq  
additional amount for unexpired risk 未过期风险的额外款额 UVX"fZ)  
additional assessable profit 补加应评税利润 IsYP0(L  
additional assessment 补加评税 3B9nP._  
additional commitment 额外承担 YB!!/ SX4  
additional commitment vote 额外承担拨款 (!zM\sF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z!\@%`0$  
additional dependent parent allowance 供养父母额外免税额 xfHyC'?  
additional provision 额外拨款 ! Tfij(91  
additional stamp duty 附加印花税 F>Jg~ FD*  
additional tax 补加税罚款;补加税款 iB bbr,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i^|@"+  
adjudged bankrupt 被裁定破产 4,}GyVJFb`  
adjudicated bankrupt 裁定破产人 jMU9{Si  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }B)jq`a?|\  
adjudication of bankruptcy 裁定破产;宣告破产 it}-^3A M  
adjudication of insolvency 裁定无力偿还债务 LpWI>sNv  
adjusted actual 经调整的实数;调整后的实数 9N Le&o  
adjusted current assets 经调整的流动资产;调整后的流动资产 l]5%  
adjusted figure 经调整的数字;调整后的数额 |-kEGLH[*V  
adjusted liabilities 经调整的负债;调整后的负债 jxY-u+B  
adjusted loss 经调整的亏损;调整后的亏损 b7$}JCn  
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 m^tNqJs8  
adjusted profit 经调整的利润;调整后的利润 :,F=w0O  
adjusted surplus 经调整的盈余额;调整后的盈余额 )SiY(8y  
adjusted value 经调整的价值;调整后的价值 J+2R&3;_O  
adjustment 调整;修订;理算〔保险〕 UC!5 wVY  
adjustment centre 调剂中心 |~$7X  
adjustment lag 调整过程的时间差距;调整时差 z+"0>ZN&  
adjustment mechanism 调整机制 b=LF%P  
adjustment of loss 亏损调整 < 5ZJ]W  
adjustment process 调整过程;调整程序 "{F;M{h$},  
adjustment range 调整幅度 'Z7P  
administered exchange rate 受管制汇率 9*_uCPR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1%eLs=u?  
administration expenses 行政费用 /yYlu  
administration fee 手续费;行政费 xH$%5@~  
administration in bankruptcy 破产管理 T-P@u-DU  
administration order 遗产管理令 T T"3^@  
administrator 管理人;遗产管理人 0xBY(#;Q  
administrator of the estate 遗产管理人 R<g=\XO'y  
admission of debt 债项承认书 JuJ5qIal  
admission of proof 接纳债权证明 N$Hqa^!'T  
advance 放贷款项;垫付款项;预支款项;预付款项 && C~@WY,r  
advance account 暂支帐目;预付款帐户 wItzcY1m  
advance compensation 预付补偿金 iQqbzOY  
advance from shareholder 股东垫款 D44I"TgqD  
advance pending reimbursement 预支以待日后付还 G%OpO.Wf  
advanced economy 先进经济体系 k+\7B}7F  
advancement 预付;预付财产 q3\!$IM.  
advances warrant 垫款令 I7Zq}Pxa  
advancing 贷出 kPJ~X0Fr{t  
adverse balance 逆差 ?UK:sF| (O  
adverse exchange 逆汇 +"=~o5k3Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 >B~?dTm  
advice for collection 托收通知书 s1=u{ET  
advice of drawing 提款通知书;汇票通知书 '3%*U*I  
advice of payment 付款通知 Oxn'bh6R0  
Advisory Committee [Securities and Futures Commission] 4TJ!jDkox  
谘询委员会〔证券及期货事务监察委员会〕 r,nn~  
Advisory Committee on Diversification 经济多元化谘询委员会 ,4Y sZ  
affidavit 誓章;遗产申报誓章 1UyH0`&  
affidavit of no receipt 述明无收款的誓章 Fe4esg-B<  
affiliate 联号;联营公司;附属公司 w4}(Ab<Y  
affiliated company 附属公司;联号;联营公司 >@Khm"/T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JS2!)aqc  
affordability 负担能力 {G.{a d  
African Development Bank [AfDB] 非洲开发银行 6QptKXu7  
after-acquired property 事后取得的财产 yHw!#gWM  
after-hours dealing 市后交易 bV7QVu8  
after-tax profit 税后盈利;税后利润;税后溢利 rxkBg0Z`a  
agency agreement 代理协议 m t.,4  
agency expenses 代理机构的开支 4`0;^K.  
agency fee 代理费 +-k`x0v  
Agency Law 《代理法》 /O"0L/hc^  
agent 代理人;承销人 gT7I9 (x!W  
agent of company 公司代理人 $y4M#yv  
agent's fee 代理人费;经纪费 JOHp?3"4  
aggregate 总计;总数;总体数字 Bcm=G""  
aggregate amount 总款额;总额 %#Q #N,fw  
aggregate assets and liabilities 总体资产与负债 7eH@n <]Y2  
aggregate at constant price 按固定价格计算的总体数字 /2'c>  
aggregate demand 总需求 bgXc_>T6_y  
aggregate gross position 总持仓量 faJ8zX  
aggregate limit 总限额 Z{16S=0  
aggregate of salaries tax 合计薪俸税 bl9E&B/  
aggregate performance 总体表现;总体业绩 G[B*TM6$  
aggregate supply 总体供应 Faw. GU  
aggregate surplus 总盈余 :\T_'Shq  
aggregate total 整体总额 /K&wr6  
aggregate value 总值;合计价值 2c*2\93>  
aggregated basis 合计基准 C9+Dw#-f V  
aggregated net chargeable income 合计应课税入息实额 Xa\]ua_  
aggregation 合并计算;合计;总和 u"joCZ7`kG  
aggregation of incomes of husband and wife 夫妇入息合并计算 h!;MBn`8  
aggregation of property 财产的总和 &:,fb]p  
agio 差价;贴水 dW6Q)Rfi  
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》 "p2u+ 8?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KK MWD\  
《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》 n]Ebwznt-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -*5yY#fw}  
《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》 C890+(D~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E<P*QZ-C3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 th;]Vo  
agreement for a settlement 授产协议 F6h/0i  
agreement for assignment 转让协议 -y<rM0"NE  
agreement for sale 售卖协议;买卖协议 GYTbeY  
agreement for sale and purchase 买卖协议 c{ZqQtfM  
agreement for the payment of interest 支付利息协议 :4b- sg#  
agreement for the repayment of money 还款协议 }8X:?S %  
agreement of reinsurance 再保险协议 +0)5H>h  
Agricultural Bank of China 中国农业银行 F .& *D~f  
air passenger departure tax 飞机乘客离境税 ; vhnA$'a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ob)D{4B'  
airport tax 机场税 7{8)ykBU^  
alcohol duty 酒精税 Xek E#?.  
alienation 让与;让渡;转让 m./*LXU  
alimony 生活费;赡养费 %k~C-+  
All Ordinaries Index [AOI] 所有普通股指数 (jt*u (C&Y  
all risks 全险;综合险 O/'f$Zj36  
All Sales Record for Stock Market 《股票市场成交报告》 Zr~"\llk  
Allied Capital Resources Limited 新联财务有限公司 aw;{<?*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZW`HDrP`  
allocation letter 拨款信件 LIc*tsl  
allocation of fund 分配款项;预留款项 >4Fd xa  
allocation of profit 利润分配;溢利分配 !WDn7j'A  
allocation warrant 拨款令 7E@$}&E  
allotment 分配;配股 W'8J<VBD  
allotment notice 股份配售通知;配股通知 g!z8oPT  
allotment of shares 股份分配 J78Qj[v  
allowable 可获宽免;免税的 }:tAKO=+  
allowable business loss 可扣除的营业亏损 FkLQBpp(x  
allowable expenses 可扣税的支出 sVNo\  
allowance 免税额;津贴;备抵;准备金 $4& 8U~Zs  
allowance for debts 债项的免税额 P'KY.TjWb  
allowance for depreciation by wear and tear 耗损折旧免税额 vsxvHot=  
allowance for funeral expenses 殡殓费的免税额 _y.mpX&  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ni/|C19Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 +lW+H12  
allowance to debtor 给债务人的津贴 iOE9FW|e  
alteration of capital 资本更改 .kz(V5  
alternate trustee 候补受托人 (p}9^Y  
amalgamation 合并 K>`m_M"LA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !;6W!%t.|  
ambit of charges 征税范围;收费范围 $=X!nQ& Z|  
amended valuation 经修订的估值 @faF`8LwA  
American Commodities Exchange 美国商品交易所 =/)Mc@Hb  
American Express Bank Limited 美国运通银行 }"!6Xm  
American Stock Exchange 美国证券交易所 i@sCMCu6  
amortization 摊销 pvK \fSr  
amount due from banks 存放银行同业的款项 1j_aH#Fz:  
amount due from banks abroad 存放海外银行同业的款项 5QCw5N  
amount due from holding companies 控股公司欠款 F^J&g%ql  
amount due from local banks 存放本港银行同业的款项 0f EZD$  
amount due to banks 银行同业的存款 @D( KuF  
amount due to banks abroad 海外银行同业的存款 \r)_-  
amount due to holding companies 控股公司存款 t;bZc s  
amount due to local banks 本港银行同业的存款 & C!g(fS  
amount due to outport banks 外埠银行同业的存款 EVby 9!  
amount for note issue 发行纸币的款额 n/,rn>k7:  
amount of bond 担保契据的款额 :cIu?7A  
amount of consideration 代价款额 ?^F*"+qI  
amount of contribution 供款数额  'lSnyW{  
amount of indebtedness 负债款额 %> oT7|x  
amount of principal of the loan 贷款本金额 OpbszSl"y  
amount of rates chargeable 应征差饷数额 Jc9@VxWY  
amount of share capital 股本额 iGpK\oH  
amount of sums assured 承保款额 hPNQGVv  
amount of variation 变动幅度 50O7=  
amount of vote 拨款数额 P W0q71  
amount payable 应付款额 KR+aY.  
amount receivable 应收款额 fbW,0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 woC FN1W  
analysis 分析 mRix0XBI~  
ancillary risk 附属风险 0Te)s3X  
annual account 周年帐目;周年帐目报表;年度决算;年结 q| de*~@-P  
annual accounting date 年结日期 x(T!I&i={  
annual allowance 每年免税额;年积金;年度津贴;年津 'npT+p$ V  
annual balance 年度余额 I3F6-gH  
annual disposable income 每年可动用收入 6jQ&dN{=qB  
annual estimates 周年预算 ; +#za?w  
annual fee 年费 Q)7L^  
annual general meeting 周年大会 {g23[$X]N  
annual growth rate 年增率;每年增长率 I{Y {  
annual long-term supplement 长期个案每年补助金 xP|%rl4  
annual pensionable emolument 可供计算退休金的年薪 c+YYM :S  
annual report 年报 Xv<;[vq}F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w7.?zb!N  
annual return 周年报表;周年申报表;每年报税表格 Es ZnGuY  
Annual Return Rules 《周年报表规则》 iLI.e rm  
annual review of consumer prices 每年消费物价回顾 1GyAQHx,  
annual roll-forward basis 逐年延展方式 ".Q!8j"@f  
annual salary 年薪 'IqK M  
annual statement 年度报表;年度决算表 .j]OO/,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?3KR(6D  
annuitant 年金受益人 vi()1LS/!  
annuity 年金 t8a@L(J$  
annuity contract 年金合约 3HDnOl8t  
annuity on human life 人寿年金 ._F 6-pl  
antecedent debt 先前的债项 [f0oB$  
ante-dated cheque 倒填日期支票 )e <! =S  
anticipated expenditure 预期开支 r5fz6"  
anticipated net profit 预期纯利 : p*ojl|  
anticipated revenue 预期收入 bo?3E +B  
anti-inflation measure 反通货膨胀措施 ]CtoK%k  
anti-inflationary stance 反通货膨胀立场 d"e%tsj  
apparent deficit 表面赤字 DftGy:Ah3  
apparent financial solvency 表面偿债能力 0wa!pE"  
apparent partner 表面合伙人 J7 zVi  
application for personal assessment 个人入息课税申请书 !<UEq`2  
application of fund 资金应用 /d]V{I~6  
application to release as liquidator and to destruct the books of accounts and documents 0ga1Yr]  
申请免除清盘人职务及毁灭帐簿与文件 DFZ:.6p  
appointed actuary 委任精算师 u3v6$CD?  
appointed auditor 委任核数师;委任审计师 `mHOgS>|  
appointed trustee 委任的受托人 Z ^9{Qq  
appointer 委任人 &xMJ^Nv  
apportioned pro rata 按比例分摊 ]I.& .?^i0  
apportionment 分配;分摊 S<bz7 k9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GwIfGixqH  
apportionment formula 分摊方程式 JWm^RQ  
apportionment of estate duty 遗产税的分摊 fuIv,lDA  
appraisal 估价;评估 \Z7([Gh  
appreciable growth 可观增长 <PuB3PEvV  
appreciable impact 显着影响 =-s20mdj  
appreciable increase 可观增长 f 7QUZb\  
appreciation 增值;升值 VTgbJ {?  
appreciation against other currencies 相对其他货币升值 V3hm*{ON  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #Ot*jb1  
appreciation tax 增值税 o- e,  
appropriation 拨款;拨用;拨付 [C~)&2wh>  
appropriation account 拨款帐目 ^Hhw(@`qf  
Appropriation Bill 拨款法案 >cr_^(UW&  
appropriation-in-aid system 补助拨款办法 >Qbc(}w  
approved assets 核准资产 (gJ )]/n  
approved basket stock 认可一篮子证券 .8uwg@yD  
approved budget 核准预算 ,B/p1^;.  
approved charitable donation 认可慈善捐款 4>wIF}\  
approved charitable institution 认可慈善机构 lVp~oZC6[  
approved currency 核准货币;认可货币 '|A5a+[  
approved estimates 核准预算 EX_sJc  
approved estimates of expenditure 核准开支预算 ; K 6Fe)  
approved overseas insurer 核准海外保险人 Z!=Pc$?  
approved overseas trust company 核准海外信托公司 D A)0Y_  
approved pooled investment fund 核准汇集投资基金 bCx1g/   
approved provident fund scheme 认可公积金计划 cTIwA:)D  
approved provision 核准拨款 CTrs\G  
approved redeemable share 核准可赎回股份 ))+9 8iU1s  
approved regional stock 认可地区性证券 EwBN+v;)  
approved retirement scheme 认可退休金计划 tP^mq>  
approved subordinated loan 核准附属贷款 U"Ob@$ROFy  
arbitrage 套戥;套汇;套利 f[I'j0H%  
arbitrageur 套戥者;套汇者 $?JLCa  
arbitrary amount 临时款项 'V9aB5O&  
arrangement 措施;安排;协定 E<G@LT  
arrears 欠款 a]=vq(N'r  
arrears of pay 欠付薪酬 ?`*-QG}  
arrears of revenue 逾期未收税款;逾期未收的帐项 s2v#evI`+  
articles of association 组织章程;组织细则;组织章程细则 2Q'XB  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 08n%% F  
ascertainment of profit 确定利润 `6/Yf@b  
"Asia Clear" “亚洲结算系统” SUi1*S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wj :3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zam0(^=  
Asian Development Fund [ADF] 亚洲发展基金 gl\$jDC9  
Asian dollar bond 亚洲美元债券 E `j5y(44  
Asian dollar market 亚洲美元市场 /$.vHt 5nt  
Asian dollar rate 亚洲美元利率 @ un  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;gu>;_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _x|8U'|Ce  
asked price 沽盘;喊价;索价;卖方报价 {hq ;7  
assessable income 应评税入息 <GmrKdM  
assessable loss 应评税亏损 hz|z&vyP  
assessable profit 应评税利润 {Ljl4Sp&  
assessable value 应评税值 ^?.:}  
assessed profit 估定利润 ]\mb6Hc  
assessed value 经评估价值 Fh4w0u*Q  
assessment 评税;评定;估价;评税单 ].T;x|  
assessment number 评税编号;估价编号 JO6vzoS3  
assessment of additional tax 补加税评税 <7-,`   
assessment of performance 业绩评估;实绩评价 = Vr[V@  
Assessor 评税主任 TKBK3N  
asset price bubbles 资产价格泡沫 2yO)}g FJ  
asset-backed securities 具资产保证的证券 h _7;UQH  
assets accretion 资产增值 KA{DN!  
assets and liabilities 资产与负债 GvtI-\h]  
assets betterment statement 资产递增表;资产改进表 l \n:"*To  
assets lending 实物放款;有抵押贷款 e%0#"6}  
assets of the company passing on the death 死者去世时转移的公司资产 OZ0%;Y0  
assets pledged as security for liabilities 用作负债抵押的资产 b|@op>UZ  
assets portfolio 资产投资组合 w,#W&>+&  
assets price 资产价格 l'lDzB+.*  
assets quality 资产质素 #_L&  
assets realization 资产变现 #cF8)GC  
assets refinancing arrangement 资产再集资安排 ao5yW;^y  
assets securitization 资产证券化 ^V,/4u  
assets situated outside Hong Kong 在香港以外地方的资产 dv}R]f'  
assets stripping 削减资产;拆卖资产 O|TwG:!  
assets value 资产值 ^F0jI5j).  
assignee 承让人 [)6E) E`_e  
assignment 转让;转让书;转让契 @' :um  
assignment of interest 权益转让 ^^Q32XC,  
assignment of letters patent and trade mark 专利证书及商标转让 e6xjlaKb  
assignment of property 物业转让;物业转让书 ~zC fan/  
assignment right 转让权 Gz5@1CF  
assignor 转让人 RIqxM  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 G6F['g);  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C^: &3,  
associate member 附属会员 [>9"RzEl  
associated body corporate 相联法人团体 !4.^@^L|\  
associated company 相联公司;联属公司 "8dnFrE  
associated corporation 相联法团 (s*Uz3 sq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5)NfZN# &  
公认会计师公会〔英国〕  y] r~v  
Association of Futures Exchange Brokers 香港期货经纪协会 <).qe Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e[&3K<  
association of underwriters 承保人组织 aNU%OeQA  
assumption of control 接管 6}lEeMRW  
assurance 担保;保险;转易;转易书 Q>g$)-8  
assurance of interest 权益的转易 R* G>)YH  
at 19XX price 按一九XX年价格计算 /Z_ [)PTH  
at a discount 按赔价计算;按贴水价格计算;打折扣 &_9e g  
at a premium 按溢价计算;按升水价格计算 'eY[?LJ]U  
at call 通知付款;按通知 ddhTr i'f  
at constant market price 按固定市价计算 3evfX[V#  
at constant price 按固定价格计算 \gv x)S11  
at cost 按成本计算 ?o'arxCxZn  
at current market price 按当时市价计算;按现时市价计算 qc"/T16M]  
at current price 按当时价格计算;按现时价格计算 *!s?hHv  
at factor cost 按要素成本计算;按生产要素成本计算 /[dAgxL  
at money-of-the-day price 按付款当日价格计算 ?+tZP3'  
at or better 按指定或较佳价位〔买卖指令〕 TmAb! Y|F  
at par 按面值计算;平价 TBfl9Q  
at sight 见票即付 ?\VN`8Yb  
at the close 按收市盘 U*h)nc  
at the opening 按开市盘 \eN/fTPm  
attestation 见证;见证条款 1c~#]6[  
at-the-money option 平价期权 MdjMTe s  
attorney 受权人;受托代表人 FdHWF|D  
attornment 新拥有人承认书 _u5U> w  
attributable profit 可归属利润 3H %WB|  
attributable share value 可归属股份价值 IH:Cm5MV  
Auckland Stock Exchange 奥克兰证券交易所 $ {eh52)`  
auction 拍卖 bdhgHjz  
auctioneer 拍卖商 r:Cid*~m  
audit 审计;核数 #T`+~tW'|  
Audit Commission 审计署 j" .6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l Nto9  
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〕 L<]P K4  
audit review 帐目审查 e2ZUl` {g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L KR,CPz  
audited account 审计帐目;经审计的帐目 u#|Jl|aT  
audited annual account 经审计的周年帐目 _Hj,;Z  
audited balance sheet 经审计的资产负债表 DdBr Jx  
auditor 核数师;核数主任;审计师 YZ P  
auditor's certificate 核数师证明书;审计师证明书 q2i~<;Z)9  
auditor's report 核数师报告;审计师报告 HjR<4;2  
Aussie bond 澳元债券 bvTkS EN  
austerity budget 紧缩预算 zz*[JIe  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >9|+F [Fc  
Australia All Ordinaries Index 澳洲所有普通股票指数 )Q?[_<1Y+  
Australian Dollar [AUD] 澳元 lI<8)42yq  
Australian Options Market 澳大利亚期权市场 kO"aE~  
Australian Securities Commission 澳洲证券事务监察委员会 -e\56%\~_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vk T3_f  
Australian Stock Exchange 澳大利亚证券交易所 ZA@"uqa6b  
Austrian Schilling [ATS] 奥地利先令 PyE<`E  
authentication 认证;鉴证 t4uxon  
authority to purchase 委托购买证;委购书 {u3u%^E;R  
authorization 认可;核准;授权;授权书 H@2+wr)$}  
authorization by direction 指示授权 ~h+3WuOv  
authorization by instruction 指令授权 IDZn ,^  
authorization by warrant 令状授权 (E[hl  
authorization of unit trust 单位信托的认可 &p/k VM  
authorized agent 指定代理人 >@iV!!  
authorized capital 法定资本 biK.HL\V  
authorized clerk 出市员 \zyGJyy.  
authorized dealer 认可交易商 /RJSkF+!  
authorized financial institution 认可财务机构 \ziF(xTvqG  
authorized fund 认可基金  JwcP[w2  
authorized fund house 获授权的基金公司;认可基金公司 !1R  
authorized institution 认可机构 <{uIB;P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YdaJ&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Vtri"G8 aB  
authorized insurer 获授权保险人;获认可承保人 (#k#0T kE  
authorized investment 特准投资项目 YgDasKFm'  
authorized person 获授权人 z"`?<A&u  
authorized representative 获授权代表 yRDLg c  
authorized share capital 法定股本 VvKH]>*  
automated quotation system 自动报价系统 `#U6`[[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +__Rk1CVh  
自动交易系统〔香港期货交易所有限公司〕 S0yT%V  
automatic adjustment mechanism 自动调整机制 uM#/  
automatic adjustment system 自动调整系统 z ZQoY_UI  
Automatic Clearing House 自动票据交换所 KQ3 On(d  
automatic exchange rates accumulation system 自动化汇率累集系统 wS4wED&a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \3/'#  
automatic teller machine [ATM] 自动柜员机 qsx1:Ny 1  
autopay 自动转帐 ktRdf6:~  
available assets 可用资产  VVY\W!  
available fiscal reserve 现存财政储备 +a;j>hh  
available profit 可用利润 i|Wn*~yFOO  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 RJM(+5xQ|  
average 平均;平均数;海损 /2 N%Z  
average basic salary 平均基本薪金 d-aF-  
average consumer expenditure 平均消费开支;一般消费开支 hRu%> =7  
average cost 平均成本 L_|Y_=r."  
average cost of land production 增辟土地平均成本 +/tD$  
average daily turnover 平均每日成交额 GS%Dn^l  
average daily wage rate 平均每日工资率 I'wAgf6W  
average expenditure pattern 平均开支模式 eF@E|kK  
average growth rate 平均增长率 fCR;Fk2B  
average net fixed assets 固定资产平均净值 i`;I"oY4  
average of relatives 相对价格平均数 1;V5b+b  
average price 平均价格 g&V.o5jIhc  
average propensity to consume 平均消费倾向;一般消费倾向 Xqk$[ peS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 uPPe"$  
average rate 平均率 gu!A:Q  
average revenue 平均收入;平均收益 arJ[.f9s  
average stock 平均库存;平均存货 OoNAW<  
average yearly rent 平均年租 Lif mYn[  
avoidance of double taxation 避免双重课税 oCS NA.z  
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 _%]H}N Q  
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