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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: &Eqa y'  
A share A股;甲类股份 +^v]d_~w_  
abatement of tax 减税;减扣免税额 d ,!sZ&v  
ABN AMRO Bank N.V. 荷兰银行 [_,Gk]F=  
above-the-line expenditure 线上项目支出;经常预算支出 z'd*z[L~  
above-the-line receipt 线上项目收入;经常预算收入 NamO5(1C  
ABSA Asia Limited 南非联合亚洲有限公司 !JC!GS"M5  
absolute change 绝对数值变更 Mk$Pt  
absolute expenditure 实际开支 %K|+4ZY3  
absolute guideline figure 绝对准则数字 vaOCH*}h  
absolute interest 绝对权益 Ci?A4q$.  
absolute order of discharge 绝对破产解除令 bP 8O&R  
absolute profit margin 绝对利润幅度 zM*PN|/%sH  
absolute value 实值;绝对值 CH3bpZv  
absolutely vested interest 绝对既得权益 h|S6LgB  
absorbed cost 已吸收成本;已分摊成本 _/ Uer }  
absorption 吸收;分摊;合并 [j^c&}0  
absorption rate 吸收率;摊配率;分摊率 _ BUD~'Q5  
ACB Finance Limited 亚洲商业财务有限公司 qD/X%`>Q  
acceptable form of reciprocity 合理的互惠条件 .B|a.-oA4  
acceptable rate 适当利率;适当汇率 M<"H1>q@  
acceptance agreement 承兑协议 e[AwR?=  
acceptance for honour 参加承兑 xfJ&11fG2  
acceptor 承兑人;接受人;受票人 K{#1O=Gi  
acceptor for honour 参加承兑人 I3$/ #  
accident insurance 意外保险 C~#ndl Ij  
Accident Insurance Association of Hong Kong 香港意外保险公会 :ncR7:Z  
accident insurance scheme 意外保险计划  y+.E}  
accident year basis 意外年度基准 yJ!x`RD),w  
accommodation 通融;贷款 {s/u [T_D2  
accommodation bill 通融票据;空头票据 Gv uX"J  
accommodation party 汇票代发人 w~I;4p~(N  
account balance 帐户余额;帐户结余 dN)!B!*aI  
account book 帐簿 &!pG1Fp9  
account collected in advance 预收款项 1}"PLq(  
account current book 往来帐簿 T nG=X:+=  
account of after-acquired property 事后取得的财产报告 KeiPo KhZi  
account of defaulter 拖欠帐目 :VEy\ R>W  
account payable 应付帐款 ]&l%L4Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;$= GrR  
account receivable 应收帐款 |w7D&p$  
account receivable report 应收帐款报表 ~'aK[3  
account statement 结单;帐单;会计财务报表 Lj(y>{y  
account title 帐户名称;会计科目 ;x=r.3OQy  
accountant's report 会计师报告 }qhNz0*  
Accountant's Report Rules 会计师报告规则 d/4kF  
accounting and auditing procedure 会计与审计程序;会计与核数程序 lp=8RbQYC  
Accounting Arrangements 《会计安排》 (#"iZv,  
accounting basis 会计基础 A>dA&'~R  
accounting by Official Receiver 破产管理署署长呈交的帐目 iig ({b  
Accounting Circular 《会计通告》 0`L>t  
accounting class 会计类别 MH8Selnv  
accounting date 记帐日期;会计结算日期 L% cr `<~  
accounting for money 款项核算 p0S;$dH\ D  
Accounting Officer 会计主任 C@8WY  
accounting period 会计报告期;会计期 qIIl,!&}A  
accounting policy 会计政策;会计方针 %ymM#5A  
accounting practice 会计惯例 DoYzTSWx  
accounting principle 会计准则 yA#-}Y|]b  
accounting record 会计记录 > l@ o\  
accounting report 会计报告 wK[Xm'QTPJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xf?6_=  
Accounting Society of China 中国会计学会 Q:4euhz*  
accounting statement 会计报表 qr~= S  
accounting system 会计制度;会计系统 MJ+]\(  
accounting transaction 会计事项;帐务交易 Q[M?LNE`  
accounting treatment 会计处理 `p. O  
accounting year 会计年度 k}o*=s>M  
accretion 增值;添加 IT~pp _6g  
accrual 应计项目;应累算数目 ~>( N<:N  
accrual basis 应计制;权责发生制 8a SH0dX  
accrual basis accounting 应计制会计;权责发生制会计 T)QT_ST.9  
accrue 应累算;应计 EhBYmc" &  
accrued benefit 应累算利益 ;.g <u  
accrued charges 应计费用 p*^[ ~}N  
accrued cumulative preference share dividend 应累算的累积优先股股息 F;&a=R!.  
accrued expenses 应累算费用 `vijd(a?v  
accrued interest payable 应付利息;应计未付利息 ~Ue t)y<  
accrued interest receivable 应收利息;应计未收利息 oy) 'wb~  
accrued right 累算权益 Pd[&&!+gV  
accruing profit 应累算的利润 ZTwCFn  
accumulated fiscal reserve 累积财政储备 NpIx\\d  
accumulated profit 累积利润;滚存溢利 ^:c"%<"='  
accumulated reserve 累积储备 Nhm)bdv]  
accumulation of surplus income 累积收益盈余 YdI&OzaroE  
acquired assets 既得资产 qU) pBA  
acquisition 收购;购置;取得 Q ]u*Oels  
acquisition cost 购置成本 #ir~v>J||  
acquisition expenses 购置费用 0R0j7\{  
acquisition of 100% interest 收购全部股权 v'QmuMWF  
acquisition of control 取得控制权 jPjFp35;zb  
acquisition of fixed assets 购置固定资产 Td`0;R'<}c  
acquisition of shell “买壳” dGrm1w  
acquisition price 收购价 @6roW\'$  
act of God 天灾 HP /@ _qk  
acting partner 执事合伙人 [7:(e/&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 F9SkEf]99  
active partner 积极参与的合伙人 mJ3|UClPS  
active trading 交投活跃 xqua>!mqS  
actual circulation 实际流通 {{\ d5CkX  
actual cost 实际成本 @]EJbiGv  
actual expenditure 实际开支;实际支出 6,*o;<k[  
actual income 实际入息;实际收入;实际收益 iB:](Md'r  
actual market 现货市场 F5#P{ zk|  
actual price 现货价;实际价格 }8W5m(Zq9n  
actual profit 实际利润 S1R:/9 z  
actual quotation 实盘;实际价位;实际报价 nDh D"rc  
actual year basis 按实际年度计算 y^SDt3Am  
actuals 实货 V+M=@Pvp9  
actuarial investigation 精算调查 #!WD1a?L  
actuarial principle 精算原则 pd[?TyVK;  
actuarial report 精算师报告 kdX ]Afyj  
Actuarial Society of Hong Kong 香港精算学会 {I2qnTN_a  
actuarial valuation 精算师估值 5V^+;eO  
actuary 精算师 \Q5Jg  
ad referendum agreement 暂定协议;有待覆核的协定 =nmvG%.hd  
ad valorem duty 从价税;按值征税 Z3)l5JG)  
ad valorem duty system 从价税制 ezC2E/#  
ad valorem fee 从价费 QF7iU@%-  
ad valorem tariff 从价关税 F^v <z)x  
additional allowance 额外免税额 Zu$30&U  
additional amount for unexpired risk 未过期风险的额外款额 LJ+fZ N  
additional assessable profit 补加应评税利润 @\=% M^bx  
additional assessment 补加评税 HZ#<+~J  
additional commitment 额外承担 BtZycI  
additional commitment vote 额外承担拨款 8u401ddg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l9%oKJ;  
additional dependent parent allowance 供养父母额外免税额 qOV6Kh)  
additional provision 额外拨款 pErre2fS  
additional stamp duty 附加印花税 ,MtN_V-  
additional tax 补加税罚款;补加税款 ;LBq!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 dz6i~&  
adjudged bankrupt 被裁定破产 `qjiC>9  
adjudicated bankrupt 裁定破产人 pV3o\bk!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 V ?10O  
adjudication of bankruptcy 裁定破产;宣告破产 fFHT`"bD:  
adjudication of insolvency 裁定无力偿还债务 ~;f,Ad`Q  
adjusted actual 经调整的实数;调整后的实数 2 f8Cs$Opb  
adjusted current assets 经调整的流动资产;调整后的流动资产 Qo!/n`19  
adjusted figure 经调整的数字;调整后的数额 wuv2bd )+  
adjusted liabilities 经调整的负债;调整后的负债 %Q}T9%Mtj  
adjusted loss 经调整的亏损;调整后的亏损 k lRS:\dW  
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 -qPYm?$  
adjusted profit 经调整的利润;调整后的利润 Dt9[uyP&  
adjusted surplus 经调整的盈余额;调整后的盈余额 azj:Hru&t#  
adjusted value 经调整的价值;调整后的价值 jH1!'1s|  
adjustment 调整;修订;理算〔保险〕 vq df-i  
adjustment centre 调剂中心 X"KX_)GZD  
adjustment lag 调整过程的时间差距;调整时差 o771q}?&`  
adjustment mechanism 调整机制 bGl5=`  
adjustment of loss 亏损调整 IXmtjRv5  
adjustment process 调整过程;调整程序 @ y (9LSs  
adjustment range 调整幅度 6<h?%j(  
administered exchange rate 受管制汇率 v\Y362Xv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6%K,3R-d  
administration expenses 行政费用 !;YmLJk;hN  
administration fee 手续费;行政费 ?0Qm  
administration in bankruptcy 破产管理 )1>fQ9   
administration order 遗产管理令 #8!xIy  
administrator 管理人;遗产管理人 f2sv$#'  
administrator of the estate 遗产管理人 -m&8SN  
admission of debt 债项承认书 m#E%, rT  
admission of proof 接纳债权证明 %lw!4Z\gg  
advance 放贷款项;垫付款项;预支款项;预付款项 S z3@h"  
advance account 暂支帐目;预付款帐户 FQbF)K~e  
advance compensation 预付补偿金 +$eEZ;4  
advance from shareholder 股东垫款 Yxal%  
advance pending reimbursement 预支以待日后付还 xp395ub6  
advanced economy 先进经济体系 .@Z-<P"  
advancement 预付;预付财产 fE\;Cbi  
advances warrant 垫款令 2Mc}>UI?eO  
advancing 贷出 ::\7s  
adverse balance 逆差 (W<n<sl:-  
adverse exchange 逆汇 p+O 2 :  
advertisement addressed to shareholders 在报章刊登的致股东通告 6wzTX8  
advice for collection 托收通知书 X]?qns7  
advice of drawing 提款通知书;汇票通知书 6$}hb|j  
advice of payment 付款通知 y%X{[F  
Advisory Committee [Securities and Futures Commission] ?(cbZ#( o  
谘询委员会〔证券及期货事务监察委员会〕 <bPn<QI  
Advisory Committee on Diversification 经济多元化谘询委员会 @ (UacFO  
affidavit 誓章;遗产申报誓章 7*e7P[LQU  
affidavit of no receipt 述明无收款的誓章 A~CQ@  
affiliate 联号;联营公司;附属公司 IAD_Tck  
affiliated company 附属公司;联号;联营公司 3H0~?z_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9Bl c  
affordability 负担能力 : kVEB<G  
African Development Bank [AfDB] 非洲开发银行 .c[v /SB]  
after-acquired property 事后取得的财产 MCOz-8@|Y  
after-hours dealing 市后交易 =R08B)yR  
after-tax profit 税后盈利;税后利润;税后溢利 r@_`ob RW;  
agency agreement 代理协议 aj1o   
agency expenses 代理机构的开支 >Lh+(M;+F  
agency fee 代理费 F[Dhj,C"  
Agency Law 《代理法》 k!gft'iU  
agent 代理人;承销人 ,[To)x5o  
agent of company 公司代理人 a *n^(  
agent's fee 代理人费;经纪费 N7=L^]  
aggregate 总计;总数;总体数字 By|y:  
aggregate amount 总款额;总额 c=U1/=R5  
aggregate assets and liabilities 总体资产与负债 C F2*W).+  
aggregate at constant price 按固定价格计算的总体数字 nVqFCBB  
aggregate demand 总需求 -r9G5Z!|n  
aggregate gross position 总持仓量 x0ZEVa0`4  
aggregate limit 总限额 p{knQ],   
aggregate of salaries tax 合计薪俸税 E\5cb[Y  
aggregate performance 总体表现;总体业绩 ':kj\$U  
aggregate supply 总体供应 DwXzmp[qWH  
aggregate surplus 总盈余 (fc /"B-  
aggregate total 整体总额 r-#23iT.~  
aggregate value 总值;合计价值 f)xHSF"  
aggregated basis 合计基准 gDP\u<2!  
aggregated net chargeable income 合计应课税入息实额 <$WRc\}&g  
aggregation 合并计算;合计;总和 Cd:ofv/3  
aggregation of incomes of husband and wife 夫妇入息合并计算 tBNkVh(c  
aggregation of property 财产的总和 `!?SA<a:  
agio 差价;贴水 FcnSO0G%  
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》 )q?z "F|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c;w%R8z  
《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》 :NL.#!>/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment LQ5WS  
《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》 k T$yHB #  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZyBNo]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S ^?&a5{o  
agreement for a settlement 授产协议 ,LjB%f[  
agreement for assignment 转让协议 0*66m:C2  
agreement for sale 售卖协议;买卖协议 <Z^t^ O  
agreement for sale and purchase 买卖协议 w$~|/UrLf  
agreement for the payment of interest 支付利息协议 $`:/O A<.  
agreement for the repayment of money 还款协议 |Uz?i7z  
agreement of reinsurance 再保险协议 \Uun2.K  
Agricultural Bank of China 中国农业银行 gkdd#Nrk  
air passenger departure tax 飞机乘客离境税 4qtjP8Zv[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6Sh0%F s  
airport tax 机场税 &j}\ZD  
alcohol duty 酒精税 $42C4I*E  
alienation 让与;让渡;转让 r>N5 ^  
alimony 生活费;赡养费 #4. S2m4  
All Ordinaries Index [AOI] 所有普通股指数 $O*rxQ}  
all risks 全险;综合险 %k8} IBL  
All Sales Record for Stock Market 《股票市场成交报告》 a9 =,P  
Allied Capital Resources Limited 新联财务有限公司 r2A(GUz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >|jSd2_p  
allocation letter 拨款信件 <r (Y:2  
allocation of fund 分配款项;预留款项 S$q:hXZ#e  
allocation of profit 利润分配;溢利分配 g>h5NrD N  
allocation warrant 拨款令 jHPJk8@y  
allotment 分配;配股 #/'5N|?  
allotment notice 股份配售通知;配股通知 )Yvf9dl  
allotment of shares 股份分配 ar.w'z  
allowable 可获宽免;免税的 7dl]f#uZU  
allowable business loss 可扣除的营业亏损 .d:sQ\k~=  
allowable expenses 可扣税的支出 B mq7w,L.  
allowance 免税额;津贴;备抵;准备金 " &B/v"nj  
allowance for debts 债项的免税额 ,fQc0gM=[  
allowance for depreciation by wear and tear 耗损折旧免税额 lc/q0  
allowance for funeral expenses 殡殓费的免税额 {6YLiQ*_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Yr@)W~  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?pdvFM  
allowance to debtor 给债务人的津贴 7bioLE  
alteration of capital 资本更改 Ug=8:a(U.  
alternate trustee 候补受托人 t?p[w&@M2  
amalgamation 合并 KQ<pQkhv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,?;q$Xoi  
ambit of charges 征税范围;收费范围 riqvv1Nce  
amended valuation 经修订的估值 O/M\Q  
American Commodities Exchange 美国商品交易所 8=x{>&Jr&#  
American Express Bank Limited 美国运通银行 /g3U,?qP  
American Stock Exchange 美国证券交易所 lgTavs  
amortization 摊销 f/G YDat  
amount due from banks 存放银行同业的款项 CLI!(8ZW  
amount due from banks abroad 存放海外银行同业的款项 vS %r_gf(  
amount due from holding companies 控股公司欠款 ;L.@4b[lP  
amount due from local banks 存放本港银行同业的款项 bq3G3oAyG  
amount due to banks 银行同业的存款 :UmY|=v?t  
amount due to banks abroad 海外银行同业的存款 ye1kI~LO(  
amount due to holding companies 控股公司存款 L 0k K'n?  
amount due to local banks 本港银行同业的存款 !n4p*<Y6  
amount due to outport banks 外埠银行同业的存款 kQXtO)  
amount for note issue 发行纸币的款额 gio'_X  
amount of bond 担保契据的款额 ^YzFEu$  
amount of consideration 代价款额 6dO )]  
amount of contribution 供款数额 kKnz F  
amount of indebtedness 负债款额 YK#bzu ,!  
amount of principal of the loan 贷款本金额 }?xu/C  
amount of rates chargeable 应征差饷数额 1,fjdd8OM;  
amount of share capital 股本额 afRUBjs  
amount of sums assured 承保款额 .3k"1I '\  
amount of variation 变动幅度 _@0>y MZ^  
amount of vote 拨款数额 e"^* ~'mJ  
amount payable 应付款额 l+S08IZ  
amount receivable 应收款额 jJ-j   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b@@`2O3"  
analysis 分析 6R% I)  
ancillary risk 附属风险 X_XeI!,b  
annual account 周年帐目;周年帐目报表;年度决算;年结 IGs!SXclCs  
annual accounting date 年结日期 C,:3z  
annual allowance 每年免税额;年积金;年度津贴;年津 Oa=0d;_  
annual balance 年度余额 o|G.tBpKg  
annual disposable income 每年可动用收入 eX$P k:  
annual estimates 周年预算 `-S6g^Y  
annual fee 年费 0%.l|~CE&  
annual general meeting 周年大会 ZK4/o  
annual growth rate 年增率;每年增长率 jvn:W{'Q  
annual long-term supplement 长期个案每年补助金 %76N$`{u  
annual pensionable emolument 可供计算退休金的年薪 n\ aG@X%oq  
annual report 年报 f,z_|e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }./__gJ  
annual return 周年报表;周年申报表;每年报税表格 9/ R|\  
Annual Return Rules 《周年报表规则》 Qy |*[  
annual review of consumer prices 每年消费物价回顾 j E_a ++  
annual roll-forward basis 逐年延展方式 O$+J{@  
annual salary 年薪 {4tJT25  
annual statement 年度报表;年度决算表 B@dA?w.x  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p;Kw$fQ?  
annuitant 年金受益人 :~BY[")  
annuity 年金 k0.|%0?K  
annuity contract 年金合约 dC;@ Fn  
annuity on human life 人寿年金 -xtj:UO  
antecedent debt 先前的债项 w$UWfL(  
ante-dated cheque 倒填日期支票 ,dK<2XP  
anticipated expenditure 预期开支 RajzH2j+>  
anticipated net profit 预期纯利 +K2jYgy  
anticipated revenue 预期收入 =p|,~q&i  
anti-inflation measure 反通货膨胀措施 ?cf9q@eAH  
anti-inflationary stance 反通货膨胀立场 YuXq   
apparent deficit 表面赤字 'cJHOd  
apparent financial solvency 表面偿债能力 [9NzvC 9I  
apparent partner 表面合伙人 C0;c'4(  
application for personal assessment 个人入息课税申请书 zuR!,-W  
application of fund 资金应用 >lxhXYp  
application to release as liquidator and to destruct the books of accounts and documents HjUs}#</  
申请免除清盘人职务及毁灭帐簿与文件 k,O("T[  
appointed actuary 委任精算师 bCHA!zO  
appointed auditor 委任核数师;委任审计师 +4EQ9-  
appointed trustee 委任的受托人 ve_TpP  
appointer 委任人 1i:l  
apportioned pro rata 按比例分摊 Js[dT|>.  
apportionment 分配;分摊 LDHuf<`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B'B,,Mz  
apportionment formula 分摊方程式 FS30RP3 `/  
apportionment of estate duty 遗产税的分摊 %g}ri8  
appraisal 估价;评估 PvX>+y5  
appreciable growth 可观增长 sF}T9 Ue  
appreciable impact 显着影响 _M= \s>;G  
appreciable increase 可观增长 dX-Xzg  
appreciation 增值;升值 82Dw,Cn  
appreciation against other currencies 相对其他货币升值 %JmSCjt`G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z/aZD\[_  
appreciation tax 增值税 !_)*L+7f_  
appropriation 拨款;拨用;拨付 n#,|C`2r  
appropriation account 拨款帐目 1foy.3g-  
Appropriation Bill 拨款法案 .<j\"X(  
appropriation-in-aid system 补助拨款办法 x\!Q[  
approved assets 核准资产 b&X- &F  
approved basket stock 认可一篮子证券 >8+:{NW  
approved budget 核准预算 }2;~':Mklz  
approved charitable donation 认可慈善捐款 J@w Q3#5a  
approved charitable institution 认可慈善机构 eS9uKb5n(  
approved currency 核准货币;认可货币 ` WIv|S  
approved estimates 核准预算 }8Tr M0q8  
approved estimates of expenditure 核准开支预算 ]Ec\!,54u  
approved overseas insurer 核准海外保险人 wB}s>o\  
approved overseas trust company 核准海外信托公司 ]Sg4>tp  
approved pooled investment fund 核准汇集投资基金 vK z/-9im  
approved provident fund scheme 认可公积金计划 mnswG vY  
approved provision 核准拨款 ,cD(s(6+  
approved redeemable share 核准可赎回股份 > f,G3Ay  
approved regional stock 认可地区性证券 =m6;]16D  
approved retirement scheme 认可退休金计划 z6#~B&  
approved subordinated loan 核准附属贷款 >QV=q`I  
arbitrage 套戥;套汇;套利 LO0<=4iN(  
arbitrageur 套戥者;套汇者 h-<2N)>!  
arbitrary amount 临时款项 :786Z,')  
arrangement 措施;安排;协定 -t2bHhG  
arrears 欠款 ?]SSmZpk  
arrears of pay 欠付薪酬 B B*]" gT  
arrears of revenue 逾期未收税款;逾期未收的帐项 wB~Ag$~  
articles of association 组织章程;组织细则;组织章程细则 Z}6   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 XOK.E&eilj  
ascertainment of profit 确定利润 Q[J%  
"Asia Clear" “亚洲结算系统” F[mL_JU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 S,,,D+4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :clMO|  
Asian Development Fund [ADF] 亚洲发展基金 xG i,\K\:  
Asian dollar bond 亚洲美元债券 CL oc  
Asian dollar market 亚洲美元市场 +@>K]hdr  
Asian dollar rate 亚洲美元利率 ~p^&` FA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NrPs :`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 cX u"-/  
asked price 沽盘;喊价;索价;卖方报价 8%v1[W i  
assessable income 应评税入息 '=}F}[d"kk  
assessable loss 应评税亏损 J P'|v"  
assessable profit 应评税利润 &y"e|aE  
assessable value 应评税值 Y}BT| "  
assessed profit 估定利润 ib8@U}Vn1  
assessed value 经评估价值 7xidBVx  
assessment 评税;评定;估价;评税单 q_K8vGm4e  
assessment number 评税编号;估价编号 A]^RV{P  
assessment of additional tax 补加税评税 L5 ~wX  
assessment of performance 业绩评估;实绩评价 Kt5;GUV  
Assessor 评税主任 BMMWP   
asset price bubbles 资产价格泡沫 ?v?b%hK!;  
asset-backed securities 具资产保证的证券 H;5FsKIF  
assets accretion 资产增值 bC{1LY0  
assets and liabilities 资产与负债 WBdC}S }3t  
assets betterment statement 资产递增表;资产改进表 k!-(Qfz  
assets lending 实物放款;有抵押贷款 uBp"YX9rx  
assets of the company passing on the death 死者去世时转移的公司资产 ea!_/Y  
assets pledged as security for liabilities 用作负债抵押的资产 ,q$'hYTaJ  
assets portfolio 资产投资组合 d*;wHA,}F  
assets price 资产价格 MBZ/Pzl~  
assets quality 资产质素 *mH++3h  
assets realization 资产变现 P5/\*~}  
assets refinancing arrangement 资产再集资安排 _s{on/u  
assets securitization 资产证券化 #1c%3KaZ I  
assets situated outside Hong Kong 在香港以外地方的资产 b`M  2VZu  
assets stripping 削减资产;拆卖资产 $A"C1)d;  
assets value 资产值 t/xWJW2  
assignee 承让人 ^ 'W<|  
assignment 转让;转让书;转让契  vU(2[  
assignment of interest 权益转让 <pzCpF<  
assignment of letters patent and trade mark 专利证书及商标转让 /~RY{ c@#L  
assignment of property 物业转让;物业转让书 HX\^ecZ#E  
assignment right 转让权 iOk^RDG+  
assignor 转让人 ;#a^M*e  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 zyb>PEd.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GSck^o2{  
associate member 附属会员 v%8.o%G  
associated body corporate 相联法人团体 Bg.~#H  
associated company 相联公司;联属公司 &|cg`m  
associated corporation 相联法团 GcXh V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F2jZ3[P  
公认会计师公会〔英国〕 xx[XwN;  
Association of Futures Exchange Brokers 香港期货经纪协会 '*K}$+l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "tax  
association of underwriters 承保人组织 i#c1 ZC  
assumption of control 接管 701ei;   
assurance 担保;保险;转易;转易书 -js:R+C528  
assurance of interest 权益的转易 Ei@w*.3P<  
at 19XX price 按一九XX年价格计算 n1D,0+N=  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?Ybgzb  
at a premium 按溢价计算;按升水价格计算 x,)|;HXm  
at call 通知付款;按通知 )nncCU W  
at constant market price 按固定市价计算 a B(_ZX'L  
at constant price 按固定价格计算 4#jW}4C{  
at cost 按成本计算 aPD4S&"Q  
at current market price 按当时市价计算;按现时市价计算 7{0;<@  
at current price 按当时价格计算;按现时价格计算 Wx~N1+  
at factor cost 按要素成本计算;按生产要素成本计算 _J' _9M?>  
at money-of-the-day price 按付款当日价格计算 Vu6$84>-,  
at or better 按指定或较佳价位〔买卖指令〕 A{3VTe4TV  
at par 按面值计算;平价 F\LAw#IJ  
at sight 见票即付 =QG@{?JTl  
at the close 按收市盘 QnHb*4<  
at the opening 按开市盘 4KH8dau.fF  
attestation 见证;见证条款 .;),e#  
at-the-money option 平价期权 OUoN  
attorney 受权人;受托代表人 y;oPg4  
attornment 新拥有人承认书 :zN{>,sC  
attributable profit 可归属利润 XEK%\o}  
attributable share value 可归属股份价值 S.G"*'N  
Auckland Stock Exchange 奥克兰证券交易所 _Z9HOl@  
auction 拍卖 H?\b   
auctioneer 拍卖商 wrtJ8O(  
audit 审计;核数 -B+Pl*  
Audit Commission 审计署 YVSAYv_ZG}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~< ~PaP$=\  
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〕 njhDrwN  
audit review 帐目审查 #j!RbW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OFcL h  
audited account 审计帐目;经审计的帐目 nd~cpHQR^  
audited annual account 经审计的周年帐目 zn!H&!8&  
audited balance sheet 经审计的资产负债表 w +pK=R  
auditor 核数师;核数主任;审计师 &d5n_:^  
auditor's certificate 核数师证明书;审计师证明书 K=S-p3\g  
auditor's report 核数师报告;审计师报告 J3 Y-d7=|  
Aussie bond 澳元债券 k :KN32%  
austerity budget 紧缩预算  3W& f^*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t(d$v_*y51  
Australia All Ordinaries Index 澳洲所有普通股票指数 g7Xjo )  
Australian Dollar [AUD] 澳元 DcjF $E  
Australian Options Market 澳大利亚期权市场 |AgdD  
Australian Securities Commission 澳洲证券事务监察委员会 j%_{tB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?%)G%2  
Australian Stock Exchange 澳大利亚证券交易所 ;^fGQ]`4  
Austrian Schilling [ATS] 奥地利先令 ..Q$q2.  
authentication 认证;鉴证 )1E[CIaXK  
authority to purchase 委托购买证;委购书 \W%Aeg*c  
authorization 认可;核准;授权;授权书 cOhx  
authorization by direction 指示授权 #RfNk;kaA  
authorization by instruction 指令授权 >d/DXv 3  
authorization by warrant 令状授权 aHhr_.>X  
authorization of unit trust 单位信托的认可 yf 7Sz$Eq  
authorized agent 指定代理人 ">-J+ST%  
authorized capital 法定资本 */8b)I}yY  
authorized clerk 出市员 2=?:(e9  
authorized dealer 认可交易商 $9~6M*  
authorized financial institution 认可财务机构 yaDK_fk  
authorized fund 认可基金 kK62yz,  
authorized fund house 获授权的基金公司;认可基金公司 <in#_Of {E  
authorized institution 认可机构 0ZRIi70u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ( L{>la!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )R~l@QBN  
authorized insurer 获授权保险人;获认可承保人 7IEG%FY T  
authorized investment 特准投资项目 A(j9T,!  
authorized person 获授权人 oR``Jiob|  
authorized representative 获授权代表 _lK+/"-l  
authorized share capital 法定股本 H{tG:KH  
automated quotation system 自动报价系统 Bsr; MVD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Npr<{}ZE  
自动交易系统〔香港期货交易所有限公司〕 [m*E[0Hu  
automatic adjustment mechanism 自动调整机制 PM(M c]6  
automatic adjustment system 自动调整系统 H!H&<71-  
Automatic Clearing House 自动票据交换所 pgp@Zw)r)k  
automatic exchange rates accumulation system 自动化汇率累集系统 %1\MW+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "W"2 Y(  
automatic teller machine [ATM] 自动柜员机 \ytF@"7  
autopay 自动转帐 obRYU|T  
available assets 可用资产 W{)RJ1  
available fiscal reserve 现存财政储备 =qg;K'M5  
available profit 可用利润 ?.*^#>-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  _klT  
average 平均;平均数;海损 e-@.+ f2CC  
average basic salary 平均基本薪金 sWG_MEbu  
average consumer expenditure 平均消费开支;一般消费开支 gG?sLgL:  
average cost 平均成本 " A4.2  
average cost of land production 增辟土地平均成本 [5"F=tT7WP  
average daily turnover 平均每日成交额 sYMgi D  
average daily wage rate 平均每日工资率 F"G]afI9+  
average expenditure pattern 平均开支模式 g`n5-D@3  
average growth rate 平均增长率 < 2 mbR  
average net fixed assets 固定资产平均净值 K[j~htC{I"  
average of relatives 相对价格平均数 ktEdbALK  
average price 平均价格 3RbPc8($Y  
average propensity to consume 平均消费倾向;一般消费倾向 neLQ>WT L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^KlW"2:  
average rate 平均率 NKyKsu  
average revenue 平均收入;平均收益 "ZHA.M]`  
average stock 平均库存;平均存货 l- mt{2  
average yearly rent 平均年租 1xf Pe#  
avoidance of double taxation 避免双重课税 )XFaVkQ}  
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 >Q-"-X1  
(X{o =co,  
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