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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: mvu$  
A share A股;甲类股份 (5GjtFojY|  
abatement of tax 减税;减扣免税额 i#%!J:_=  
ABN AMRO Bank N.V. 荷兰银行 *6wt+twH  
above-the-line expenditure 线上项目支出;经常预算支出 M.K%;j`  
above-the-line receipt 线上项目收入;经常预算收入 AvcN,  
ABSA Asia Limited 南非联合亚洲有限公司 ,&LGAa  
absolute change 绝对数值变更 ]6].l$%z#  
absolute expenditure 实际开支 ^Is#_Z|  
absolute guideline figure 绝对准则数字 3M"eAK([  
absolute interest 绝对权益 :+Tvq,/"  
absolute order of discharge 绝对破产解除令 _n+ 5{\z  
absolute profit margin 绝对利润幅度 {YIf rM  
absolute value 实值;绝对值 IN?rPdY  
absolutely vested interest 绝对既得权益 bE1@RL  
absorbed cost 已吸收成本;已分摊成本 T7Qw1k  
absorption 吸收;分摊;合并 I(va;hG<o  
absorption rate 吸收率;摊配率;分摊率 z4rg.ai  
ACB Finance Limited 亚洲商业财务有限公司 A Eo  
acceptable form of reciprocity 合理的互惠条件 &d=ZCaP  
acceptable rate 适当利率;适当汇率 j7qGZ"8ak  
acceptance agreement 承兑协议 g_e_L39  
acceptance for honour 参加承兑 HME`7dw?  
acceptor 承兑人;接受人;受票人 ^v&)z ,  
acceptor for honour 参加承兑人 l {t! LTf;  
accident insurance 意外保险 /=g$_m@yWI  
Accident Insurance Association of Hong Kong 香港意外保险公会 F!cRx%R  
accident insurance scheme 意外保险计划 vJsx_ i\i  
accident year basis 意外年度基准 W$`p ,$.n  
accommodation 通融;贷款 <CN+VXF  
accommodation bill 通融票据;空头票据 oT*qMLdn  
accommodation party 汇票代发人 wqAj=1M\  
account balance 帐户余额;帐户结余 -GT&46hX  
account book 帐簿 94xWMX2  
account collected in advance 预收款项 i| CAN,'  
account current book 往来帐簿 WoWmmZ  
account of after-acquired property 事后取得的财产报告 ,2]a<0m  
account of defaulter 拖欠帐目 GI)eq:K_U8  
account payable 应付帐款 .NT9dX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lH"4"r  
account receivable 应收帐款 PLhlbzcf  
account receivable report 应收帐款报表 Qw.j  
account statement 结单;帐单;会计财务报表 i7foZ\btFc  
account title 帐户名称;会计科目 8}{W.np_  
accountant's report 会计师报告 %Mr^~7nN  
Accountant's Report Rules 会计师报告规则 c. 06Sw*  
accounting and auditing procedure 会计与审计程序;会计与核数程序 =v7%IRP5  
Accounting Arrangements 《会计安排》 o$k9$H>Na  
accounting basis 会计基础 9_l WB6  
accounting by Official Receiver 破产管理署署长呈交的帐目  TgvBy  
Accounting Circular 《会计通告》 p>= b|Qy|  
accounting class 会计类别 @]@6(To  
accounting date 记帐日期;会计结算日期 0 ![  
accounting for money 款项核算 UOcO\EA+  
Accounting Officer 会计主任 #9(L/)^  
accounting period 会计报告期;会计期 ?VR:e7|tU  
accounting policy 会计政策;会计方针 #pr{tL  
accounting practice 会计惯例 i]}`e>fF  
accounting principle 会计准则 rixt_}aE  
accounting record 会计记录 ;CLOZ{  
accounting report 会计报告 'ARbJ1a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /eY}0q%  
Accounting Society of China 中国会计学会 48RSuH  
accounting statement 会计报表 UflS`  
accounting system 会计制度;会计系统 C!}t6  
accounting transaction 会计事项;帐务交易 Z^O_7I<5E  
accounting treatment 会计处理 ZHimS7  
accounting year 会计年度 ##BfI`FJ  
accretion 增值;添加 D ] G=sYt  
accrual 应计项目;应累算数目 @w73U; 9\  
accrual basis 应计制;权责发生制 9_xJT^10  
accrual basis accounting 应计制会计;权责发生制会计 l9#@4Os  
accrue 应累算;应计 bL0>ul"  
accrued benefit 应累算利益 uc]`^,`2/  
accrued charges 应计费用 .A apO}{  
accrued cumulative preference share dividend 应累算的累积优先股股息 k%%0"+y#a  
accrued expenses 应累算费用 #b94S?dq  
accrued interest payable 应付利息;应计未付利息  |: ,i  
accrued interest receivable 应收利息;应计未收利息 ZiaHLpk  
accrued right 累算权益 %JPBD]&M  
accruing profit 应累算的利润 f7?IXDQ>!  
accumulated fiscal reserve 累积财政储备 ^!rAT1(/_  
accumulated profit 累积利润;滚存溢利 _p;=]#+c&  
accumulated reserve 累积储备 >*Ctp +X@  
accumulation of surplus income 累积收益盈余 {P'^X+B0*  
acquired assets 既得资产 GGez!?E%  
acquisition 收购;购置;取得 U5yBU9\G  
acquisition cost 购置成本 D|D) 782  
acquisition expenses 购置费用 'J_`CS  
acquisition of 100% interest 收购全部股权 Qm>2,={h  
acquisition of control 取得控制权 ?g9oiOhnG  
acquisition of fixed assets 购置固定资产 F}c}I8Ao  
acquisition of shell “买壳” /Suh&qw>  
acquisition price 收购价 GS+Z(,J>=  
act of God 天灾 Jsf"h-)P  
acting partner 执事合伙人 C9^C4   
active market 买卖活跃的市场;交投畅旺的市场;旺市 8:fq!m  
active partner 积极参与的合伙人 3gs!ojG  
active trading 交投活跃 N~tq ]  
actual circulation 实际流通 OE=.@Ry"  
actual cost 实际成本 OBL2W\{  
actual expenditure 实际开支;实际支出 7UsU03  
actual income 实际入息;实际收入;实际收益 (O"-6`w[  
actual market 现货市场 #:s*Hy=  
actual price 现货价;实际价格 'a G`qPB  
actual profit 实际利润 "=,IbC  
actual quotation 实盘;实际价位;实际报价 >hO9b;F}  
actual year basis 按实际年度计算 p(. z#o#  
actuals 实货 J~|:Q.Rt`  
actuarial investigation 精算调查 -lS(W^r4  
actuarial principle 精算原则 d~#:t~ $,  
actuarial report 精算师报告 ?H!QV;ku  
Actuarial Society of Hong Kong 香港精算学会 @:t2mz:^i  
actuarial valuation 精算师估值 Xxr"Gc[  
actuary 精算师 sFw;P`  
ad referendum agreement 暂定协议;有待覆核的协定 t6Nkv;)>@  
ad valorem duty 从价税;按值征税 "f:_(np,  
ad valorem duty system 从价税制 /kAbGjp0  
ad valorem fee 从价费 /" @cv{  
ad valorem tariff 从价关税 ,j(S'Pw  
additional allowance 额外免税额 7V-uQ)*  
additional amount for unexpired risk 未过期风险的额外款额 tHV+#3h  
additional assessable profit 补加应评税利润 $S/EINc  
additional assessment 补加评税 <&l@ ):a  
additional commitment 额外承担 7X<#  
additional commitment vote 额外承担拨款 RV),E:?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^#]eCXv  
additional dependent parent allowance 供养父母额外免税额 xu.TS  
additional provision 额外拨款 cnB:bQQK8  
additional stamp duty 附加印花税 %xdyG Al:  
additional tax 补加税罚款;补加税款 dy4~~~^A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 W1ql[DqE{  
adjudged bankrupt 被裁定破产 !+ (H(,gI  
adjudicated bankrupt 裁定破产人 F#a'N c9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ('+C $  
adjudication of bankruptcy 裁定破产;宣告破产 GHpP *x  
adjudication of insolvency 裁定无力偿还债务 ")9jt^  
adjusted actual 经调整的实数;调整后的实数 Cy6%f?j  
adjusted current assets 经调整的流动资产;调整后的流动资产 :@~mN7O*  
adjusted figure 经调整的数字;调整后的数额 NUh+ &M  
adjusted liabilities 经调整的负债;调整后的负债 P52qtN<  
adjusted loss 经调整的亏损;调整后的亏损 0~BZh%s< (  
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 XA\wZV |{  
adjusted profit 经调整的利润;调整后的利润 wQYW5X  
adjusted surplus 经调整的盈余额;调整后的盈余额 0zE(:K  
adjusted value 经调整的价值;调整后的价值 cToT_Mk  
adjustment 调整;修订;理算〔保险〕 e17]{6y  
adjustment centre 调剂中心 P98g2ak  
adjustment lag 调整过程的时间差距;调整时差 yT[)V[}  
adjustment mechanism 调整机制 !-4VGt&c,  
adjustment of loss 亏损调整 yC[Q-P*rG  
adjustment process 调整过程;调整程序 <sG}[:v  
adjustment range 调整幅度 B#4'3Y-3  
administered exchange rate 受管制汇率 $pauPEe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '^(qlCI  
administration expenses 行政费用 )H+p6<  
administration fee 手续费;行政费 T!-ly7-`  
administration in bankruptcy 破产管理  tk+4noA  
administration order 遗产管理令 f1 `E-  
administrator 管理人;遗产管理人 lQpl8>  
administrator of the estate 遗产管理人 ucFfxar"  
admission of debt 债项承认书 !ezy  v`  
admission of proof 接纳债权证明 n@J>,K_B  
advance 放贷款项;垫付款项;预支款项;预付款项 6foiN W+  
advance account 暂支帐目;预付款帐户 ;_m; :<  
advance compensation 预付补偿金 mpD[k9`x#  
advance from shareholder 股东垫款 8zQN[[#n  
advance pending reimbursement 预支以待日后付还 @4$la'XSx  
advanced economy 先进经济体系 0P;\ :-&p  
advancement 预付;预付财产 $Y8iT<nP  
advances warrant 垫款令 p5J!j I=  
advancing 贷出 UL" M?).5  
adverse balance 逆差 <(l`zLf4p  
adverse exchange 逆汇 |k]fY*z(  
advertisement addressed to shareholders 在报章刊登的致股东通告 IGo+O*dMw  
advice for collection 托收通知书 1V-sibE  
advice of drawing 提款通知书;汇票通知书 &.JJhX  
advice of payment 付款通知 %$=2tfR  
Advisory Committee [Securities and Futures Commission] Px&)kEQ  
谘询委员会〔证券及期货事务监察委员会〕 J:G{  
Advisory Committee on Diversification 经济多元化谘询委员会 &U\//   
affidavit 誓章;遗产申报誓章 eQ<G Nvm  
affidavit of no receipt 述明无收款的誓章 p ^Y2A  
affiliate 联号;联营公司;附属公司 <tdsUh:?&  
affiliated company 附属公司;联号;联营公司 [Xww`OUsh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w@H@[x  
affordability 负担能力 xW58B  
African Development Bank [AfDB] 非洲开发银行 *S'?u_Y7  
after-acquired property 事后取得的财产 gps.  
after-hours dealing 市后交易 Qjmo{'d  
after-tax profit 税后盈利;税后利润;税后溢利 ps33&  
agency agreement 代理协议 _o==  
agency expenses 代理机构的开支 zIr4!|X  
agency fee 代理费 u/%Z0`X  
Agency Law 《代理法》 #I#_gjJkx  
agent 代理人;承销人 NT{ 'BJ  
agent of company 公司代理人 er<_;"`1  
agent's fee 代理人费;经纪费 B?ipo,2~{  
aggregate 总计;总数;总体数字 g\H~Y@'{  
aggregate amount 总款额;总额 -/_hO$|W  
aggregate assets and liabilities 总体资产与负债 Ss:'H H4  
aggregate at constant price 按固定价格计算的总体数字 czK}F/Sg`  
aggregate demand 总需求 %yK- Q,'O  
aggregate gross position 总持仓量 HBA|NV3.  
aggregate limit 总限额 f6m h_l  
aggregate of salaries tax 合计薪俸税 79B+8= K  
aggregate performance 总体表现;总体业绩 % -.V6}V  
aggregate supply 总体供应 ^G "Qp8 "  
aggregate surplus 总盈余 z6fY_LL  
aggregate total 整体总额 _p<wATv?7t  
aggregate value 总值;合计价值  KON^  
aggregated basis 合计基准 ]ClqX;'weJ  
aggregated net chargeable income 合计应课税入息实额 <ka zV<"  
aggregation 合并计算;合计;总和 K{XE|g  
aggregation of incomes of husband and wife 夫妇入息合并计算 OX[r\  
aggregation of property 财产的总和 <&HHo>rl  
agio 差价;贴水 zL3I!& z2  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~|ha9 1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u ^M'[<{  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #;h> x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >^g\s]c[  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 cDz^jC   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %0vWyU:K9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3pyE'9"f6  
agreement for a settlement 授产协议 3!8u  
agreement for assignment 转让协议 O 2/_$i[F  
agreement for sale 售卖协议;买卖协议 w`atk=K  
agreement for sale and purchase 买卖协议 '@1C$0tx  
agreement for the payment of interest 支付利息协议 6UU<:KH  
agreement for the repayment of money 还款协议 -}RGz_LO/  
agreement of reinsurance 再保险协议 <(1[n pS&+  
Agricultural Bank of China 中国农业银行 #Vy:6O  
air passenger departure tax 飞机乘客离境税 g O/\Yi  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O"wo&5b_  
airport tax 机场税 {gzVbZ#  
alcohol duty 酒精税 +mYK  
alienation 让与;让渡;转让 8_M"lU0[  
alimony 生活费;赡养费 N9~'\O$'7  
All Ordinaries Index [AOI] 所有普通股指数 T>, [V:  
all risks 全险;综合险 TV/EC#48  
All Sales Record for Stock Market 《股票市场成交报告》 2_TFc2d  
Allied Capital Resources Limited 新联财务有限公司 :mt<]Oy3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DeI3(o7  
allocation letter 拨款信件 pk6<wAs*?#  
allocation of fund 分配款项;预留款项 BCX2C  
allocation of profit 利润分配;溢利分配 8YQ7XB  
allocation warrant 拨款令 [MF&x9Ss?%  
allotment 分配;配股 I/u>Gt  
allotment notice 股份配售通知;配股通知 :es=T`("A8  
allotment of shares 股份分配 -8v:eyc  
allowable 可获宽免;免税的 onm" 7JsO'  
allowable business loss 可扣除的营业亏损 +K ,T^<F;  
allowable expenses 可扣税的支出 H(Y1%@  
allowance 免税额;津贴;备抵;准备金 a'O-0]g,  
allowance for debts 债项的免税额 gw$?&[wY  
allowance for depreciation by wear and tear 耗损折旧免税额 tRNMiU  
allowance for funeral expenses 殡殓费的免税额 )"_&CYnd  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a3,A_M}M'  
allowance for repairs and outgoings 修葺及支出方面的免税额 fh` }~ aQ  
allowance to debtor 给债务人的津贴 4~2 9,  
alteration of capital 资本更改 k7]4TIUD*  
alternate trustee 候补受托人 5uJ!)Q  
amalgamation 合并 # hw;aQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WP'.o  
ambit of charges 征税范围;收费范围 kV4L4yE  
amended valuation 经修订的估值 ;WgzR_'!'  
American Commodities Exchange 美国商品交易所  )|W6Z  
American Express Bank Limited 美国运通银行 PJ,G_+b!  
American Stock Exchange 美国证券交易所 =Z..&H5i  
amortization 摊销 8!MVDp[|"  
amount due from banks 存放银行同业的款项 !Z0S@]C  
amount due from banks abroad 存放海外银行同业的款项 }0]iS8*tL  
amount due from holding companies 控股公司欠款 !vuun |  
amount due from local banks 存放本港银行同业的款项 >)k[085t  
amount due to banks 银行同业的存款 :_Iz( 2hV  
amount due to banks abroad 海外银行同业的存款 )( pgJLW  
amount due to holding companies 控股公司存款 T "#DhEM  
amount due to local banks 本港银行同业的存款 s+^1\  
amount due to outport banks 外埠银行同业的存款 .N7&Jy  
amount for note issue 发行纸币的款额 @\+UTkl8  
amount of bond 担保契据的款额 |nU%H=Rs/  
amount of consideration 代价款额 i8%Z(@_`  
amount of contribution 供款数额 B]  Koi1B  
amount of indebtedness 负债款额 *%%n9T  
amount of principal of the loan 贷款本金额 Swgvj(y;!A  
amount of rates chargeable 应征差饷数额 }N:QB}7'_  
amount of share capital 股本额 ONUa7  
amount of sums assured 承保款额 65tsJ"a<  
amount of variation 变动幅度 IDdu2HNu  
amount of vote 拨款数额 R<^E?FI   
amount payable 应付款额 ReGT*+UN  
amount receivable 应收款额 TQOJN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?"kU+tCxg  
analysis 分析 M7#CMLy  
ancillary risk 附属风险 @Ph'!  
annual account 周年帐目;周年帐目报表;年度决算;年结 -CALU X  
annual accounting date 年结日期 v7v>  
annual allowance 每年免税额;年积金;年度津贴;年津 SCjVzvG$yg  
annual balance 年度余额 !e~d,NIy  
annual disposable income 每年可动用收入 [a.(0YLr'w  
annual estimates 周年预算 c~d*SDca  
annual fee 年费 }S%}%1pG7  
annual general meeting 周年大会 |aj]]l[@S  
annual growth rate 年增率;每年增长率 Y 2^y73&k  
annual long-term supplement 长期个案每年补助金 kjr q;j:  
annual pensionable emolument 可供计算退休金的年薪 swMR+F#u*  
annual report 年报 )-1$y+s>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "o@R}_4]q  
annual return 周年报表;周年申报表;每年报税表格 @?</8;%3W  
Annual Return Rules 《周年报表规则》 &m{~4]qWpM  
annual review of consumer prices 每年消费物价回顾 TC ;Aj|)N  
annual roll-forward basis 逐年延展方式 Rli`]~!w  
annual salary 年薪 \\ZhM  
annual statement 年度报表;年度决算表 v'Up& /(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y }h2  
annuitant 年金受益人 YP{mzGdE&  
annuity 年金 YT@N$kOg_  
annuity contract 年金合约 D:(h^R0;  
annuity on human life 人寿年金 E.yc"|n7l2  
antecedent debt 先前的债项 o Y<vKs^  
ante-dated cheque 倒填日期支票 wD@ wOC  
anticipated expenditure 预期开支 D~TK'&  
anticipated net profit 预期纯利 @d|]BqQ4jh  
anticipated revenue 预期收入 Nt[&rO3s  
anti-inflation measure 反通货膨胀措施 =g=Vv"B_  
anti-inflationary stance 反通货膨胀立场 /|<0,ozoJ  
apparent deficit 表面赤字 !V/p.O  
apparent financial solvency 表面偿债能力 [U7r>&  
apparent partner 表面合伙人 U"Z %_[*  
application for personal assessment 个人入息课税申请书 L.a~vk 1  
application of fund 资金应用 =.9tRq  
application to release as liquidator and to destruct the books of accounts and documents "azrcC  
申请免除清盘人职务及毁灭帐簿与文件  M|>-q  
appointed actuary 委任精算师 [U{RDX  
appointed auditor 委任核数师;委任审计师 ?_/T$b ]  
appointed trustee 委任的受托人 ?[lKft  
appointer 委任人 b~K-mjJI  
apportioned pro rata 按比例分摊 ` $[`C/h  
apportionment 分配;分摊 mPi{:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XP65  
apportionment formula 分摊方程式 tNW0 C]  
apportionment of estate duty 遗产税的分摊 ]8opI\  
appraisal 估价;评估 5}_,rF?cX  
appreciable growth 可观增长 ||4++84{  
appreciable impact 显着影响 2K2jko9'a  
appreciable increase 可观增长 T9gQq 7(l  
appreciation 增值;升值 l,Ixz1S3e  
appreciation against other currencies 相对其他货币升值 iHyA;'!Os  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yy\d<-X~  
appreciation tax 增值税 j<i: rk|  
appropriation 拨款;拨用;拨付  u8[jD^  
appropriation account 拨款帐目 .eDI ZX  
Appropriation Bill 拨款法案 sT"{ e7;F;  
appropriation-in-aid system 补助拨款办法 Q__1QUu  
approved assets 核准资产 ~Q 1%DV.  
approved basket stock 认可一篮子证券 ?s: 2~Qlu  
approved budget 核准预算 'gz@UE1  
approved charitable donation 认可慈善捐款 7ZgFCK,8m,  
approved charitable institution 认可慈善机构 fkr; a`<W  
approved currency 核准货币;认可货币 O.P:~  
approved estimates 核准预算 Xdc>Z\0V  
approved estimates of expenditure 核准开支预算 j [y+'O  
approved overseas insurer 核准海外保险人 ` _]tN  
approved overseas trust company 核准海外信托公司 m2Q#ATLW  
approved pooled investment fund 核准汇集投资基金 lD)QB!*v  
approved provident fund scheme 认可公积金计划 gOA]..lh  
approved provision 核准拨款 jQ Of+ZE  
approved redeemable share 核准可赎回股份 zDof e*  
approved regional stock 认可地区性证券 gUxJ>~  
approved retirement scheme 认可退休金计划 9Z_98 Rh  
approved subordinated loan 核准附属贷款 dg42K`E  
arbitrage 套戥;套汇;套利 w.H\j9E l  
arbitrageur 套戥者;套汇者 4 5\%2un  
arbitrary amount 临时款项 Z(-@8=0  
arrangement 措施;安排;协定 |Xl,~-.  
arrears 欠款 'm+)n08[  
arrears of pay 欠付薪酬 Ot_xeg;7  
arrears of revenue 逾期未收税款;逾期未收的帐项 t5pf4M7  
articles of association 组织章程;组织细则;组织章程细则 t6O/Q0_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^ $t7p 1  
ascertainment of profit 确定利润 R%N&Y~zH  
"Asia Clear" “亚洲结算系统” w0^T-O`<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 U GJ# "9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NbnuQPb'  
Asian Development Fund [ADF] 亚洲发展基金 -kd_gbnr3  
Asian dollar bond 亚洲美元债券 ~;0J 4hR  
Asian dollar market 亚洲美元市场 K"r'w8  P  
Asian dollar rate 亚洲美元利率 \[w82%U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q@x{6zj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M&iA^Wrs  
asked price 沽盘;喊价;索价;卖方报价 !&D&Gs  
assessable income 应评税入息 s9Aq-N  
assessable loss 应评税亏损 0SBiMTm  
assessable profit 应评税利润 64OgE!  
assessable value 应评税值 wg[D*a  
assessed profit 估定利润 7$7Y)&\5 w  
assessed value 经评估价值 ~h{v^ }  
assessment 评税;评定;估价;评税单 2*K _RMr~  
assessment number 评税编号;估价编号 +;Jb)8  
assessment of additional tax 补加税评税 Td5;bg6Qy  
assessment of performance 业绩评估;实绩评价 48BPo,nWR  
Assessor 评税主任 *gC6yQ2?  
asset price bubbles 资产价格泡沫 cO"7wgg  
asset-backed securities 具资产保证的证券 sCFqz[I  
assets accretion 资产增值 iVt*N$iZ  
assets and liabilities 资产与负债 wV;qc3  
assets betterment statement 资产递增表;资产改进表 =%YU~  
assets lending 实物放款;有抵押贷款 T&=1IoOg  
assets of the company passing on the death 死者去世时转移的公司资产 1dF=BR8  
assets pledged as security for liabilities 用作负债抵押的资产 dkC[Jt  
assets portfolio 资产投资组合 DM%4 V|F"  
assets price 资产价格 Z`5v6"Na  
assets quality 资产质素 +_ HPZo  
assets realization 资产变现 L s=2!  
assets refinancing arrangement 资产再集资安排 mzz77i  
assets securitization 资产证券化 c"3 a,&  
assets situated outside Hong Kong 在香港以外地方的资产 MeqW/!72$L  
assets stripping 削减资产;拆卖资产 &41=YnC6  
assets value 资产值 UJ_E&7,L  
assignee 承让人 uJ4RjLM`  
assignment 转让;转让书;转让契 Y zXL8  
assignment of interest 权益转让 )IGE2k|  
assignment of letters patent and trade mark 专利证书及商标转让 ;Bo{.916  
assignment of property 物业转让;物业转让书 c_]$UM[7L  
assignment right 转让权 \ qc 8;"@  
assignor 转让人 YB h :  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Oc;0*v[I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gg(^:`+  
associate member 附属会员 m Kwhd} V  
associated body corporate 相联法人团体 iXc-_V6  
associated company 相联公司;联属公司 vIrLG1EK  
associated corporation 相联法团 ANy=f-V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jZcjiOX  
公认会计师公会〔英国〕 a3L]'E'*#  
Association of Futures Exchange Brokers 香港期货经纪协会 #e0tT+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SnRTC<DDh  
association of underwriters 承保人组织 UB]} j^  
assumption of control 接管 \. A~>=:  
assurance 担保;保险;转易;转易书 2+Z2`k]AC  
assurance of interest 权益的转易 1%|+yu1  
at 19XX price 按一九XX年价格计算 nJF"[w,?  
at a discount 按赔价计算;按贴水价格计算;打折扣 BYN<|=  
at a premium 按溢价计算;按升水价格计算 '}*5ee](S  
at call 通知付款;按通知 L=Q- r[  
at constant market price 按固定市价计算 P$Y< g/s 4  
at constant price 按固定价格计算 4w^B&e%  
at cost 按成本计算 '+NmHu:q  
at current market price 按当时市价计算;按现时市价计算 x2.G1  
at current price 按当时价格计算;按现时价格计算 KUVsCmiT  
at factor cost 按要素成本计算;按生产要素成本计算 @c{=:kg5  
at money-of-the-day price 按付款当日价格计算 lNQt  
at or better 按指定或较佳价位〔买卖指令〕 ~wIVw}  
at par 按面值计算;平价 iLn)Z0<\o  
at sight 见票即付 SC`.VCfc.  
at the close 按收市盘 fR}|CP  
at the opening 按开市盘 _d&zHlc_  
attestation 见证;见证条款 PIn'tV  
at-the-money option 平价期权 nbMnqkNb  
attorney 受权人;受托代表人 ?@l9T)fF  
attornment 新拥有人承认书 zv!%u=49  
attributable profit 可归属利润 B5u0 6O  
attributable share value 可归属股份价值 za'Eom-<u  
Auckland Stock Exchange 奥克兰证券交易所 T5&jpP`M  
auction 拍卖 ZPn`.Qc  
auctioneer 拍卖商 =L9sb!  
audit 审计;核数 &h-d\gMJ  
Audit Commission 审计署 @"-<m|lM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ooz+V;#Q  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 )MLOYX  
audit review 帐目审查 RyC]4 QyC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3'O+  
audited account 审计帐目;经审计的帐目 7_d gQI3y  
audited annual account 经审计的周年帐目 U;:>vi3p  
audited balance sheet 经审计的资产负债表 +q"d=   
auditor 核数师;核数主任;审计师 |:`f#H  
auditor's certificate 核数师证明书;审计师证明书 s%>>E!Qi_  
auditor's report 核数师报告;审计师报告 fzRzkn:=  
Aussie bond 澳元债券 !E,$@mvd  
austerity budget 紧缩预算 ||cG/I&,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NTuS(7m  
Australia All Ordinaries Index 澳洲所有普通股票指数 6DD^h:*>  
Australian Dollar [AUD] 澳元 U2=5Nt5  
Australian Options Market 澳大利亚期权市场 K0yTHX?(.  
Australian Securities Commission 澳洲证券事务监察委员会 zFqH)/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Axhe9!Fm  
Australian Stock Exchange 澳大利亚证券交易所 +,9I3Dq  
Austrian Schilling [ATS] 奥地利先令 {7[^L1  
authentication 认证;鉴证 n`? j. s  
authority to purchase 委托购买证;委购书 ]y@9 z b  
authorization 认可;核准;授权;授权书 yJc<;Qx  
authorization by direction 指示授权 FEw51a+V  
authorization by instruction 指令授权 7m{ 'V`F  
authorization by warrant 令状授权 4\x'$G  
authorization of unit trust 单位信托的认可 THWT\3~,  
authorized agent 指定代理人 t=NPo+fm  
authorized capital 法定资本 [Pi8gj*  
authorized clerk 出市员 k/=J<?h0  
authorized dealer 认可交易商 1mgLH  
authorized financial institution 认可财务机构 = \AI92  
authorized fund 认可基金 cP`f\\c  
authorized fund house 获授权的基金公司;认可基金公司 rV)mcfw:Z  
authorized institution 认可机构 DbP!wU lqR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Cy4@\X%W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 di>"\On-  
authorized insurer 获授权保险人;获认可承保人 28C/^4  
authorized investment 特准投资项目 J"yO\Y  
authorized person 获授权人 wAkpk&R  
authorized representative 获授权代表 ZK1d3  
authorized share capital 法定股本 8]]uk=P  
automated quotation system 自动报价系统 Q}d6+C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L TZ3r/  
自动交易系统〔香港期货交易所有限公司〕 fQ=Yf?b  
automatic adjustment mechanism 自动调整机制 C$SuFL(pb  
automatic adjustment system 自动调整系统 Zk__CgS#  
Automatic Clearing House 自动票据交换所 *?Nrx=O*  
automatic exchange rates accumulation system 自动化汇率累集系统 57*z0<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T=(/n=  
automatic teller machine [ATM] 自动柜员机  msM  
autopay 自动转帐 rE;*MqYt&  
available assets 可用资产 *%7[{Loz  
available fiscal reserve 现存财政储备 qc2j}D0  
available profit 可用利润 !qS~YA  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 %%)"W n#`  
average 平均;平均数;海损 Z,)4(#b =  
average basic salary 平均基本薪金 .LhIB?  
average consumer expenditure 平均消费开支;一般消费开支 Ci4`,  
average cost 平均成本 }pdn-#  
average cost of land production 增辟土地平均成本 fz\C$[+u  
average daily turnover 平均每日成交额 /W1!mih  
average daily wage rate 平均每日工资率 _VGAh:v  
average expenditure pattern 平均开支模式 nICc}U?k  
average growth rate 平均增长率 Y#S<:,/sb?  
average net fixed assets 固定资产平均净值 X0Zqx1  
average of relatives 相对价格平均数 a\>+!Vq  
average price 平均价格 [Ul"I-K  
average propensity to consume 平均消费倾向;一般消费倾向 >h1 3i@`r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ug{@rt/"Z  
average rate 平均率 .A<G$ db ?  
average revenue 平均收入;平均收益 c.dk4v%Y5  
average stock 平均库存;平均存货 WHeyE3}p  
average yearly rent 平均年租 45. -P  
avoidance of double taxation 避免双重课税  a?S5 =  
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 r5 tn'  
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