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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: rJi;"xF8  
A share A股;甲类股份 i1RU5IRy|j  
abatement of tax 减税;减扣免税额 ]nE_(*w  
ABN AMRO Bank N.V. 荷兰银行 #;GIvfW  
above-the-line expenditure 线上项目支出;经常预算支出 UO(B>Abp  
above-the-line receipt 线上项目收入;经常预算收入 '^pA%I2D  
ABSA Asia Limited 南非联合亚洲有限公司 Bs2.$~   
absolute change 绝对数值变更 <1#v}epD#  
absolute expenditure 实际开支 u=B_cA}:  
absolute guideline figure 绝对准则数字 '~i;g.n=}-  
absolute interest 绝对权益 z[:UPPbW  
absolute order of discharge 绝对破产解除令 @ @$=MSN  
absolute profit margin 绝对利润幅度 4?YhqJ  
absolute value 实值;绝对值 gI rVrAV#  
absolutely vested interest 绝对既得权益 ldcYw@KQ  
absorbed cost 已吸收成本;已分摊成本 (5[|h  
absorption 吸收;分摊;合并 Pe@M_ r  
absorption rate 吸收率;摊配率;分摊率 Iw(2D(se  
ACB Finance Limited 亚洲商业财务有限公司 [OJ@{{U%  
acceptable form of reciprocity 合理的互惠条件 '@'~_BBZP  
acceptable rate 适当利率;适当汇率 ;} ),6R  
acceptance agreement 承兑协议 @=ABO"CQ  
acceptance for honour 参加承兑 %m[ :},  
acceptor 承兑人;接受人;受票人 5P_%Vp`B2  
acceptor for honour 参加承兑人 cQDn_Sjhi  
accident insurance 意外保险 -Si'[5@  
Accident Insurance Association of Hong Kong 香港意外保险公会 F*QZVg+<*X  
accident insurance scheme 意外保险计划 H|>dF)%pj  
accident year basis 意外年度基准 C$`z23E  
accommodation 通融;贷款 &$uQ$]&H  
accommodation bill 通融票据;空头票据 #UGtYD}"  
accommodation party 汇票代发人 tK)E*!  
account balance 帐户余额;帐户结余 wWm 1G)  
account book 帐簿 S N_!o2F2  
account collected in advance 预收款项 c]jK Y<  
account current book 往来帐簿 +T:F :X`  
account of after-acquired property 事后取得的财产报告 3DRbCKNL  
account of defaulter 拖欠帐目 B6~a `~"  
account payable 应付帐款 7M#2Tze}  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _U)BOE0o  
account receivable 应收帐款 %.,-dV'  
account receivable report 应收帐款报表 s hjb b  
account statement 结单;帐单;会计财务报表 z VleJ!d  
account title 帐户名称;会计科目 }8cL+JJU  
accountant's report 会计师报告 |0YDCMq(  
Accountant's Report Rules 会计师报告规则 6L Z(bP'd;  
accounting and auditing procedure 会计与审计程序;会计与核数程序 WP&P#ju&  
Accounting Arrangements 《会计安排》 O-- "\4  
accounting basis 会计基础 dn/0>|5OF(  
accounting by Official Receiver 破产管理署署长呈交的帐目 Nzj7e 1=  
Accounting Circular 《会计通告》 GKdQ  
accounting class 会计类别 !7ct=L  
accounting date 记帐日期;会计结算日期 #W[/N|~wx  
accounting for money 款项核算 d U n+?  
Accounting Officer 会计主任 fis**f0  
accounting period 会计报告期;会计期 2\&uO   
accounting policy 会计政策;会计方针 Fy^*@&  
accounting practice 会计惯例 K~ gt=NH  
accounting principle 会计准则 xe}d&  
accounting record 会计记录 HNN,1MN  
accounting report 会计报告 vU&I,:72 H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 TJ9JIxnS  
Accounting Society of China 中国会计学会 fiA_6  
accounting statement 会计报表 u 0KVp6`  
accounting system 会计制度;会计系统 '5zolp%St  
accounting transaction 会计事项;帐务交易 ju#/ {V;D  
accounting treatment 会计处理 4:<74B  
accounting year 会计年度 ` MIZqHM @  
accretion 增值;添加 +O P8U]~  
accrual 应计项目;应累算数目 zr%2oFeX,  
accrual basis 应计制;权责发生制 9`kxyh</  
accrual basis accounting 应计制会计;权责发生制会计 j4H]HGHv  
accrue 应累算;应计 ]pi"M 3f_  
accrued benefit 应累算利益 *gMo(-tN  
accrued charges 应计费用 y]$%>N0vLX  
accrued cumulative preference share dividend 应累算的累积优先股股息 M]&F1<  
accrued expenses 应累算费用 M.|O+K z  
accrued interest payable 应付利息;应计未付利息 ^eke,,~  
accrued interest receivable 应收利息;应计未收利息 L+y}hb r  
accrued right 累算权益 &P 'cf|KI  
accruing profit 应累算的利润 (VeX[*}I  
accumulated fiscal reserve 累积财政储备 b 'p0T1K(  
accumulated profit 累积利润;滚存溢利 u*:B 9E  
accumulated reserve 累积储备 xgV. <^  
accumulation of surplus income 累积收益盈余 Z,AF^,H[  
acquired assets 既得资产 X5i?B b.  
acquisition 收购;购置;取得 @-y.Y}k#$~  
acquisition cost 购置成本 "w}}q>P+sA  
acquisition expenses 购置费用 .Fo0AjL}x  
acquisition of 100% interest 收购全部股权 }gw \w?/  
acquisition of control 取得控制权 {RFpTh7f:  
acquisition of fixed assets 购置固定资产 $g? ]9}p  
acquisition of shell “买壳” apsR26\^  
acquisition price 收购价 @jb -u S  
act of God 天灾 @H%)!f]zWt  
acting partner 执事合伙人 NzB"u+jB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;{mKt%#  
active partner 积极参与的合伙人 Q;A1&UA2  
active trading 交投活跃 5~GHAi  
actual circulation 实际流通 ~)Z{ Yj9)S  
actual cost 实际成本 ;tK%Q~To  
actual expenditure 实际开支;实际支出 yH}(0  
actual income 实际入息;实际收入;实际收益 B->3/dp2c'  
actual market 现货市场 n.+%eYM<  
actual price 现货价;实际价格 2JY]$$K7  
actual profit 实际利润 cm`Jr#kl{  
actual quotation 实盘;实际价位;实际报价 *d%"/l^0  
actual year basis 按实际年度计算 ^5j+O.zgN  
actuals 实货 "9W] TG  
actuarial investigation 精算调查 @Z9X^Y+u^h  
actuarial principle 精算原则 L9(mY `d>"  
actuarial report 精算师报告 88%7  
Actuarial Society of Hong Kong 香港精算学会 )S41N^j.  
actuarial valuation 精算师估值 2>%|PQ  
actuary 精算师 nymF`0HYe1  
ad referendum agreement 暂定协议;有待覆核的协定 %eK=5Er jx  
ad valorem duty 从价税;按值征税 [ 6+iR  
ad valorem duty system 从价税制 1< gY  
ad valorem fee 从价费 KZ8Hp=s  
ad valorem tariff 从价关税 4yOYw*X  
additional allowance 额外免税额 c3S}(8g5.  
additional amount for unexpired risk 未过期风险的额外款额 i_/A,5TF  
additional assessable profit 补加应评税利润 }le}Vuy\s  
additional assessment 补加评税 pxf(C<y6_  
additional commitment 额外承担 O9%`G  
additional commitment vote 额外承担拨款 {J#SpG 7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ag[Zs%X  
additional dependent parent allowance 供养父母额外免税额 n1yIQ8F  
additional provision 额外拨款 m |Isi  
additional stamp duty 附加印花税 q<Tx'Ya  
additional tax 补加税罚款;补加税款 }57s  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [)efh9P*  
adjudged bankrupt 被裁定破产 r{+P2MPW  
adjudicated bankrupt 裁定破产人 .D X  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 S10"yhn(-t  
adjudication of bankruptcy 裁定破产;宣告破产 > nHaMj  
adjudication of insolvency 裁定无力偿还债务 ,\fp .K<  
adjusted actual 经调整的实数;调整后的实数 .wH`9aq;5@  
adjusted current assets 经调整的流动资产;调整后的流动资产 >:C0ZQUW  
adjusted figure 经调整的数字;调整后的数额 I 68Y4s  
adjusted liabilities 经调整的负债;调整后的负债 38<Z=#S  
adjusted loss 经调整的亏损;调整后的亏损 'dXGd.V7u  
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 io&FW!J.  
adjusted profit 经调整的利润;调整后的利润 #BLx +mLq  
adjusted surplus 经调整的盈余额;调整后的盈余额 r`dQ<U,  
adjusted value 经调整的价值;调整后的价值 d76nyQKK  
adjustment 调整;修订;理算〔保险〕 ]Rk4"i  
adjustment centre 调剂中心 Am'%tw ~  
adjustment lag 调整过程的时间差距;调整时差 `;~A  
adjustment mechanism 调整机制 I$0O4  
adjustment of loss 亏损调整 Q9G\T:^ury  
adjustment process 调整过程;调整程序 NIo!WOi  
adjustment range 调整幅度 @PL.7FM<v  
administered exchange rate 受管制汇率 !B*l'OJw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !"d"3coQ?  
administration expenses 行政费用 634OH*6  
administration fee 手续费;行政费 \rpXG9  
administration in bankruptcy 破产管理 -~_[2u^3  
administration order 遗产管理令 [r#m +R"N  
administrator 管理人;遗产管理人 h_>DcVNIx  
administrator of the estate 遗产管理人 M*gbA5  
admission of debt 债项承认书 ]&;K:#J  
admission of proof 接纳债权证明 u7/]Go44  
advance 放贷款项;垫付款项;预支款项;预付款项 ljP<WD  
advance account 暂支帐目;预付款帐户 v ^R:XdH  
advance compensation 预付补偿金 VbI$#;:[7  
advance from shareholder 股东垫款 pN4gHi=  
advance pending reimbursement 预支以待日后付还 ^TZ`1:oL#  
advanced economy 先进经济体系 14pyHMOR  
advancement 预付;预付财产 ]N;\AXZ7  
advances warrant 垫款令 8=MNzcA }  
advancing 贷出 Tlm::S   
adverse balance 逆差 ^wIg|Gc  
adverse exchange 逆汇 OLZs}N+;]  
advertisement addressed to shareholders 在报章刊登的致股东通告 =D&XE*qkZ  
advice for collection 托收通知书 o1Krp '*  
advice of drawing 提款通知书;汇票通知书 dczq,evp  
advice of payment 付款通知 K!,9qH  
Advisory Committee [Securities and Futures Commission] TWM^5 L:U  
谘询委员会〔证券及期货事务监察委员会〕 f>iDq C4  
Advisory Committee on Diversification 经济多元化谘询委员会 ,MjlA{0  
affidavit 誓章;遗产申报誓章 N9#5 P!  
affidavit of no receipt 述明无收款的誓章 d=0{vsrB  
affiliate 联号;联营公司;附属公司 qjsEyro$-  
affiliated company 附属公司;联号;联营公司 t"Bp # U1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 25j?0P"&  
affordability 负担能力 )UtK9;@"  
African Development Bank [AfDB] 非洲开发银行 j+PLtE   
after-acquired property 事后取得的财产 =h70!) Z5  
after-hours dealing 市后交易 zZW5M^z8  
after-tax profit 税后盈利;税后利润;税后溢利 !>#gm7  
agency agreement 代理协议 ;@*<M\O  
agency expenses 代理机构的开支 >K<cc#Aa  
agency fee 代理费 1QPz|3f@\  
Agency Law 《代理法》 rJ{k1H>  
agent 代理人;承销人 Ob/i_  
agent of company 公司代理人 _^g4/G#13c  
agent's fee 代理人费;经纪费 ]9-iEQ  
aggregate 总计;总数;总体数字 Mh2Zj  
aggregate amount 总款额;总额 AyNpY_B0c  
aggregate assets and liabilities 总体资产与负债 q"5\bh1"  
aggregate at constant price 按固定价格计算的总体数字 yIC C8M  
aggregate demand 总需求 Z2 Vri  
aggregate gross position 总持仓量 |~@yXc5a  
aggregate limit 总限额 }qJ`nN8  
aggregate of salaries tax 合计薪俸税 QUm[7<"  
aggregate performance 总体表现;总体业绩 W!"Oho'  
aggregate supply 总体供应 1#*^+A E  
aggregate surplus 总盈余 RG=i74a  
aggregate total 整体总额 ,vo]WIQ\:  
aggregate value 总值;合计价值 K^",LCJA  
aggregated basis 合计基准 )5`~WzA  
aggregated net chargeable income 合计应课税入息实额 vQGv4  
aggregation 合并计算;合计;总和  6HPuCP  
aggregation of incomes of husband and wife 夫妇入息合并计算 #Cx#U"~G`  
aggregation of property 财产的总和 f1S% p  
agio 差价;贴水 A9KPU:  
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》 >X*G6p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ">M&/}4  
《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》 +tlBOl $  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3ZbqZ"rE  
《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》  7|yEf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment da~_(giD*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -GMaK.4 =  
agreement for a settlement 授产协议 Q{5.;{/eC  
agreement for assignment 转让协议 ;W|GUmADf  
agreement for sale 售卖协议;买卖协议 E#3tkFF0Z[  
agreement for sale and purchase 买卖协议 '(SivD  
agreement for the payment of interest 支付利息协议 N`{ 6<Z0  
agreement for the repayment of money 还款协议 R )4,f~@"  
agreement of reinsurance 再保险协议 aI=Q_}8-  
Agricultural Bank of China 中国农业银行 l D->1=z  
air passenger departure tax 飞机乘客离境税 K2\)9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o bN8+ j  
airport tax 机场税 >j7]gi(  
alcohol duty 酒精税 7SN61)[m  
alienation 让与;让渡;转让 Q"uK6ANp'  
alimony 生活费;赡养费 p5py3k  
All Ordinaries Index [AOI] 所有普通股指数 tSnsjd<6.  
all risks 全险;综合险 EiaP1o  
All Sales Record for Stock Market 《股票市场成交报告》 .LDp.#d9r1  
Allied Capital Resources Limited 新联财务有限公司 Q^=0p0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 azNv(|eeJL  
allocation letter 拨款信件 = y(*?TZH  
allocation of fund 分配款项;预留款项 FhPCFmmUT  
allocation of profit 利润分配;溢利分配 WMW=RgiW\  
allocation warrant 拨款令 SSbx[<E3  
allotment 分配;配股 uJlW$Oc:.  
allotment notice 股份配售通知;配股通知 x%O6/rl  
allotment of shares 股份分配 9ZG:2ncdJ  
allowable 可获宽免;免税的 I<XYLe[_S  
allowable business loss 可扣除的营业亏损 yTn<5T[H  
allowable expenses 可扣税的支出 QC!SgV  
allowance 免税额;津贴;备抵;准备金 \{!,a  
allowance for debts 债项的免税额 *-(o. !#1  
allowance for depreciation by wear and tear 耗损折旧免税额 !! )W`  
allowance for funeral expenses 殡殓费的免税额 FzP1b_i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )y Zr]  
allowance for repairs and outgoings 修葺及支出方面的免税额 (2QfH$HEk  
allowance to debtor 给债务人的津贴 0*9xau{(  
alteration of capital 资本更改 kj.9\  
alternate trustee 候补受托人 ()w;~$J  
amalgamation 合并 qJf\,7mi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hF5T9^8  
ambit of charges 征税范围;收费范围 C(h Td%  
amended valuation 经修订的估值 7&OJ8B/  
American Commodities Exchange 美国商品交易所 61_-G#W  
American Express Bank Limited 美国运通银行 M# -E  
American Stock Exchange 美国证券交易所 1Sza%D;3  
amortization 摊销 U 8p %MFD  
amount due from banks 存放银行同业的款项 1 ?Zw  
amount due from banks abroad 存放海外银行同业的款项 Bd)Cijr  
amount due from holding companies 控股公司欠款 ^c >Bh[  
amount due from local banks 存放本港银行同业的款项 #`f{\  
amount due to banks 银行同业的存款 1|!)*!hu  
amount due to banks abroad 海外银行同业的存款 b62B|0i  
amount due to holding companies 控股公司存款 E/wxX#]\  
amount due to local banks 本港银行同业的存款 Iu~<Y(8^q#  
amount due to outport banks 外埠银行同业的存款 H?a $o(  
amount for note issue 发行纸币的款额 _Y/*e<bU  
amount of bond 担保契据的款额 HRjbGc|[  
amount of consideration 代价款额 o)n)Z~  
amount of contribution 供款数额 12hD*,A5j  
amount of indebtedness 负债款额 Rm79mh9  
amount of principal of the loan 贷款本金额 JR xY#k  
amount of rates chargeable 应征差饷数额 aI ;$N|]u  
amount of share capital 股本额 -*~ @?  
amount of sums assured 承保款额 '6e4rn{  
amount of variation 变动幅度 }&v-<qC^  
amount of vote 拨款数额 K/*"U*9Kv  
amount payable 应付款额 zJl;| E".  
amount receivable 应收款额 <|?)^;R5!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /':64#'  
analysis 分析 X%&7-PO  
ancillary risk 附属风险 Jc}6kFgO6  
annual account 周年帐目;周年帐目报表;年度决算;年结 :) -`  
annual accounting date 年结日期 2kDv (".  
annual allowance 每年免税额;年积金;年度津贴;年津 N-&ZaK  
annual balance 年度余额 h(~/JW[  
annual disposable income 每年可动用收入 /\uopa  
annual estimates 周年预算 ={ -kQq  
annual fee 年费 r\F2X J^  
annual general meeting 周年大会 vM!2?8bEFd  
annual growth rate 年增率;每年增长率 s]0 J'UN  
annual long-term supplement 长期个案每年补助金 #1\`!7TO3  
annual pensionable emolument 可供计算退休金的年薪 8 l)K3;q_  
annual report 年报 <H-kR\HF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]B3+& g  
annual return 周年报表;周年申报表;每年报税表格 frW\!r{LT  
Annual Return Rules 《周年报表规则》 `w`N5 !  
annual review of consumer prices 每年消费物价回顾 vV$^`WY4  
annual roll-forward basis 逐年延展方式 K@xMPB8in  
annual salary 年薪 lo'#dpt<  
annual statement 年度报表;年度决算表 DNqV]N_W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3`{;E{  
annuitant 年金受益人 He5y;5  
annuity 年金  [ OUV!o  
annuity contract 年金合约 ?V+\E2  
annuity on human life 人寿年金 l;A'^  
antecedent debt 先前的债项 #I.~+M  
ante-dated cheque 倒填日期支票 m9sck:g#L1  
anticipated expenditure 预期开支 2-N7%]h  
anticipated net profit 预期纯利 &08dW9H  
anticipated revenue 预期收入 =_iYT044p  
anti-inflation measure 反通货膨胀措施 u,`3_I^  
anti-inflationary stance 反通货膨胀立场 .|g@#XIwe#  
apparent deficit 表面赤字 }qoId3iY!7  
apparent financial solvency 表面偿债能力 ~"vS$>+  
apparent partner 表面合伙人 9I [:#,zdf  
application for personal assessment 个人入息课税申请书 ohyq/u+y~A  
application of fund 资金应用 ^W%F?#ELN2  
application to release as liquidator and to destruct the books of accounts and documents KehM.c^  
申请免除清盘人职务及毁灭帐簿与文件 7t#Q8u?  
appointed actuary 委任精算师 bXc*d9]  
appointed auditor 委任核数师;委任审计师 .E+O,@?<  
appointed trustee 委任的受托人 8au Gz ,"  
appointer 委任人 Pw]r&)I`y[  
apportioned pro rata 按比例分摊 M=95E$6  
apportionment 分配;分摊 jck(cc= R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V6_":L"!  
apportionment formula 分摊方程式 )eZ}Kt+  
apportionment of estate duty 遗产税的分摊 1'(";  0I  
appraisal 估价;评估 GhcH"D%-  
appreciable growth 可观增长 |Rx+2`6Dp  
appreciable impact 显着影响 YryMB,\  
appreciable increase 可观增长 p$x>I3C(\  
appreciation 增值;升值 'WmjQsf  
appreciation against other currencies 相对其他货币升值 m*jE\+)=^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -}sMOy`  
appreciation tax 增值税 >FHx],  
appropriation 拨款;拨用;拨付 :6)!#q'g  
appropriation account 拨款帐目 rwW"B  
Appropriation Bill 拨款法案 hJ[keaO  
appropriation-in-aid system 补助拨款办法 /y4A?*w6  
approved assets 核准资产 mC\<fo-u  
approved basket stock 认可一篮子证券 3*j1v:x`  
approved budget 核准预算 h:C:opa-=  
approved charitable donation 认可慈善捐款 aQY.96yo  
approved charitable institution 认可慈善机构 }W!w  
approved currency 核准货币;认可货币 BdU .;_K  
approved estimates 核准预算 tP2.D:( R  
approved estimates of expenditure 核准开支预算 (vi^ t{k  
approved overseas insurer 核准海外保险人 S5F5Tr;TN  
approved overseas trust company 核准海外信托公司 |?^N@  
approved pooled investment fund 核准汇集投资基金 ;ZcwgsxTM  
approved provident fund scheme 认可公积金计划 hR2 R  
approved provision 核准拨款 EW4a@  
approved redeemable share 核准可赎回股份 U+4[w`a}  
approved regional stock 认可地区性证券 }uaFmXy3  
approved retirement scheme 认可退休金计划 d Efk~V\  
approved subordinated loan 核准附属贷款 l& sEdEA  
arbitrage 套戥;套汇;套利 fy$CtQM  
arbitrageur 套戥者;套汇者 HpUJ_pZ  
arbitrary amount 临时款项 .-MJ5d:  
arrangement 措施;安排;协定 ?/hS1yD;  
arrears 欠款 %t1Z!xv_  
arrears of pay 欠付薪酬 I~p*~mLh'  
arrears of revenue 逾期未收税款;逾期未收的帐项 H>]*<2(=-  
articles of association 组织章程;组织细则;组织章程细则 '|v<^EH  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }7{( o-  
ascertainment of profit 确定利润 fo/sA9  
"Asia Clear" “亚洲结算系统” F/j ; q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KMfRMc&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rij%l+%@#  
Asian Development Fund [ADF] 亚洲发展基金 Rw[!Jq  
Asian dollar bond 亚洲美元债券 %'=TYvB 2  
Asian dollar market 亚洲美元市场 yEJ3O^(F  
Asian dollar rate 亚洲美元利率 nDckT+eJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /Hm/%os  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wkPomTO  
asked price 沽盘;喊价;索价;卖方报价  myOW^  
assessable income 应评税入息 D(TfW   
assessable loss 应评税亏损 >k=@YLj  
assessable profit 应评税利润 MOB'rPIUI  
assessable value 应评税值 " ~6&rt  
assessed profit 估定利润 3qNuv];2  
assessed value 经评估价值 wxvVtV{u>|  
assessment 评税;评定;估价;评税单 -{d(~XIo  
assessment number 评税编号;估价编号 -\ew,y  
assessment of additional tax 补加税评税 k!+v*+R+V  
assessment of performance 业绩评估;实绩评价 X ) =-a  
Assessor 评税主任 =R9`to|  
asset price bubbles 资产价格泡沫 YLSDJ$K6  
asset-backed securities 具资产保证的证券 juM~X5b  
assets accretion 资产增值 ci 22fw0  
assets and liabilities 资产与负债 Y1qbu~!  
assets betterment statement 资产递增表;资产改进表 L/bvM?B^  
assets lending 实物放款;有抵押贷款 56NDU>j$  
assets of the company passing on the death 死者去世时转移的公司资产 0BjP|API  
assets pledged as security for liabilities 用作负债抵押的资产 -I#<?=0B  
assets portfolio 资产投资组合 B4m34)EOE  
assets price 资产价格 += gU`<\  
assets quality 资产质素 W7~OU(}[`  
assets realization 资产变现 H6 $pA^  
assets refinancing arrangement 资产再集资安排 md : Wx  
assets securitization 资产证券化 ~1,$  
assets situated outside Hong Kong 在香港以外地方的资产 4Xn-L&0z  
assets stripping 削减资产;拆卖资产 5g9K|-  
assets value 资产值 EzCi%>q  
assignee 承让人 4Xv."L  
assignment 转让;转让书;转让契 ~"R;p}5 "  
assignment of interest 权益转让 !|"LAr9u  
assignment of letters patent and trade mark 专利证书及商标转让 ah!RQ2hDrV  
assignment of property 物业转让;物业转让书 b|@f!lA  
assignment right 转让权 +~lPf.  
assignor 转让人 H3ob 8+J  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6?0QzSpfC#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 np7!y U  
associate member 附属会员 %IUTi6P l  
associated body corporate 相联法人团体 8..g\ZT  
associated company 相联公司;联属公司 >lO]/3j1  
associated corporation 相联法团 }\ya6Gi8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dda*gq/p  
公认会计师公会〔英国〕 x$bCbg  
Association of Futures Exchange Brokers 香港期货经纪协会 ^p\n/#B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;|Rrtf9  
association of underwriters 承保人组织 {8~xFYc:  
assumption of control 接管 M_;hfpJZ  
assurance 担保;保险;转易;转易书 r$!  
assurance of interest 权益的转易 j5 W)9HW:  
at 19XX price 按一九XX年价格计算 S%Z2J)H"  
at a discount 按赔价计算;按贴水价格计算;打折扣 z'Fu} ho  
at a premium 按溢价计算;按升水价格计算 rPJbbV",+^  
at call 通知付款;按通知 5jcy*G}[  
at constant market price 按固定市价计算 DDU)G51>d  
at constant price 按固定价格计算 glNXamo  
at cost 按成本计算 <\\,L@  
at current market price 按当时市价计算;按现时市价计算 j"P}Wn  
at current price 按当时价格计算;按现时价格计算 io4/M<6<  
at factor cost 按要素成本计算;按生产要素成本计算 k'1i quc#u  
at money-of-the-day price 按付款当日价格计算 tWI4x3 &2  
at or better 按指定或较佳价位〔买卖指令〕 /p[lOg  
at par 按面值计算;平价 zCpXF< _C  
at sight 见票即付 d@<~u,Mt&F  
at the close 按收市盘 T_4y;mf!@O  
at the opening 按开市盘 Z E},x U%  
attestation 见证;见证条款 inv 5>OeG  
at-the-money option 平价期权 1n+JHXR\  
attorney 受权人;受托代表人 EY.Z.gMZI(  
attornment 新拥有人承认书 7@9R^,M4:  
attributable profit 可归属利润 ':?MFkYC  
attributable share value 可归属股份价值 *Zk$P.]  
Auckland Stock Exchange 奥克兰证券交易所 soB5sFt&]  
auction 拍卖 B pl(s+  
auctioneer 拍卖商 aQ.mvuMa7'  
audit 审计;核数 . ^JsnP  
Audit Commission 审计署 Eza B}BLQ9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =%G<S'2'  
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〕 ^ )[jBUT  
audit review 帐目审查 )\Ay4 d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K6; sxF  
audited account 审计帐目;经审计的帐目 ugMf pT)  
audited annual account 经审计的周年帐目 -JB~yO?0  
audited balance sheet 经审计的资产负债表 d^ YM@>%  
auditor 核数师;核数主任;审计师 5o R/Q|^  
auditor's certificate 核数师证明书;审计师证明书 YA4;gH+  
auditor's report 核数师报告;审计师报告 H+2m  
Aussie bond 澳元债券 Ok6c E  
austerity budget 紧缩预算 j5qrM_Chg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u'Ua ++a\  
Australia All Ordinaries Index 澳洲所有普通股票指数 kc&MO`2 W\  
Australian Dollar [AUD] 澳元 >YW_}kd  
Australian Options Market 澳大利亚期权市场 2n8spLZYGY  
Australian Securities Commission 澳洲证券事务监察委员会 f-/zR%s{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;wvhe;!  
Australian Stock Exchange 澳大利亚证券交易所 \z>L,U  
Austrian Schilling [ATS] 奥地利先令 h TY7`m">  
authentication 认证;鉴证 WTP~MJ#C  
authority to purchase 委托购买证;委购书 b )mU9   
authorization 认可;核准;授权;授权书 ^;]Q,*Q  
authorization by direction 指示授权 UL   
authorization by instruction 指令授权 8@Kvh|  
authorization by warrant 令状授权 \9}RAr#2]N  
authorization of unit trust 单位信托的认可 )cd5iE:FO  
authorized agent 指定代理人 nVVQ^i}`G  
authorized capital 法定资本 %Vp'^,&S  
authorized clerk 出市员 ic_q<Y}  
authorized dealer 认可交易商  UX& ?^]  
authorized financial institution 认可财务机构 0j )D[K  
authorized fund 认可基金 C VyE5w  
authorized fund house 获授权的基金公司;认可基金公司 hLf<-NM  
authorized institution 认可机构 orcPKCz|"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 } JePEmj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2!+saf^-,  
authorized insurer 获授权保险人;获认可承保人 <+wbnnK  
authorized investment 特准投资项目 L)`SNN\ipR  
authorized person 获授权人 .+ w#n<  
authorized representative 获授权代表 H3{FiB]  
authorized share capital 法定股本 / .ddx<  
automated quotation system 自动报价系统 /) Pf ]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 97%S{_2m/  
自动交易系统〔香港期货交易所有限公司〕 [aF^D;o  
automatic adjustment mechanism 自动调整机制 'nO%1BZj+  
automatic adjustment system 自动调整系统 ~ojH$=K>d  
Automatic Clearing House 自动票据交换所 O*8 .kqlgt  
automatic exchange rates accumulation system 自动化汇率累集系统 quPNwNy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V"T48~Ue  
automatic teller machine [ATM] 自动柜员机 L&WhX3$u  
autopay 自动转帐 nYc8+5CcK'  
available assets 可用资产 )_\ZUem  
available fiscal reserve 现存财政储备 CPto?=*A  
available profit 可用利润 W".: 1ov#B  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 cR0OJ'w  
average 平均;平均数;海损 ~x:B@Ow  
average basic salary 平均基本薪金 $ MN1:ih  
average consumer expenditure 平均消费开支;一般消费开支 X?'v FC  
average cost 平均成本 OcBK n=8  
average cost of land production 增辟土地平均成本 5w# Ceg9  
average daily turnover 平均每日成交额 #BK3CD(&  
average daily wage rate 平均每日工资率 d0Jaa1b~O  
average expenditure pattern 平均开支模式 Y30e7d* qr  
average growth rate 平均增长率 z ]@ Q  
average net fixed assets 固定资产平均净值  9z9EK'g  
average of relatives 相对价格平均数 EPE9HvN  
average price 平均价格 0pYCh$TL1  
average propensity to consume 平均消费倾向;一般消费倾向 m|}};8  
average propensity to save 平均储蓄倾向;一般储蓄倾向 }52]  
average rate 平均率 Dp5hr8bT  
average revenue 平均收入;平均收益 ^"g # !  
average stock 平均库存;平均存货 \,b@^W6e>  
average yearly rent 平均年租 yt+"\d  
avoidance of double taxation 避免双重课税 Z uh!{_x;  
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 VI}.MnCa  
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