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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: E>-I |X"L1  
A share A股;甲类股份 %wru)  
abatement of tax 减税;减扣免税额 G?LC!9MB  
ABN AMRO Bank N.V. 荷兰银行 'lpCwH  
above-the-line expenditure 线上项目支出;经常预算支出 <w*WL_P  
above-the-line receipt 线上项目收入;经常预算收入 ct=K.m@E%X  
ABSA Asia Limited 南非联合亚洲有限公司 -&1P2m/46  
absolute change 绝对数值变更 ws QuJrG  
absolute expenditure 实际开支 QX}JQ<8  
absolute guideline figure 绝对准则数字 -{Ar5) ?='  
absolute interest 绝对权益 2{BS `f  
absolute order of discharge 绝对破产解除令 di+ |` O  
absolute profit margin 绝对利润幅度 |%|Vlu  
absolute value 实值;绝对值 x;:jF_  
absolutely vested interest 绝对既得权益 ADOA&r[  
absorbed cost 已吸收成本;已分摊成本 tN)t`1_j  
absorption 吸收;分摊;合并 )f^^hEIS  
absorption rate 吸收率;摊配率;分摊率 AZik:C"Q  
ACB Finance Limited 亚洲商业财务有限公司 |N6.:K[`  
acceptable form of reciprocity 合理的互惠条件 IIGx+>  
acceptable rate 适当利率;适当汇率 \Ezcr=0z{j  
acceptance agreement 承兑协议 3:#6/@wQ  
acceptance for honour 参加承兑 }.8yKj^p  
acceptor 承兑人;接受人;受票人 +Tx_q1/f5X  
acceptor for honour 参加承兑人 `ItoL7bi  
accident insurance 意外保险 V'dw=W17V  
Accident Insurance Association of Hong Kong 香港意外保险公会 2/A*\  
accident insurance scheme 意外保险计划 9* 3;v;F  
accident year basis 意外年度基准 =~W=}  
accommodation 通融;贷款 pZ*%zt]-a  
accommodation bill 通融票据;空头票据 h:G>w`X  
accommodation party 汇票代发人 [FF}HWf  
account balance 帐户余额;帐户结余 ^C~R)M:C  
account book 帐簿 FAc^[~E  
account collected in advance 预收款项 [r Nd7-j <  
account current book 往来帐簿 t~4Cf])  
account of after-acquired property 事后取得的财产报告 Y d~J(  
account of defaulter 拖欠帐目 Q1yXdw  
account payable 应付帐款 | X#!5u  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _4nm h0q4  
account receivable 应收帐款 $'eY-U8q  
account receivable report 应收帐款报表 -w"lW7  
account statement 结单;帐单;会计财务报表 :r "G Z  
account title 帐户名称;会计科目 !'[?cEog  
accountant's report 会计师报告 ]o=ON95ja  
Accountant's Report Rules 会计师报告规则 :/$_eg0A  
accounting and auditing procedure 会计与审计程序;会计与核数程序 <ty]z!B  
Accounting Arrangements 《会计安排》 gxUa -R  
accounting basis 会计基础 'xnI N u  
accounting by Official Receiver 破产管理署署长呈交的帐目 7p!ROl^  
Accounting Circular 《会计通告》 cvT@`1  
accounting class 会计类别 H n]( )/  
accounting date 记帐日期;会计结算日期 ?>V>6cDQ  
accounting for money 款项核算 YjL'GmL<  
Accounting Officer 会计主任 [Pjitw/?  
accounting period 会计报告期;会计期 v#s*I/kw  
accounting policy 会计政策;会计方针 z6B#F<h  
accounting practice 会计惯例 1/;E8{  
accounting principle 会计准则 0n kC%j  
accounting record 会计记录 )'RaMo` 4  
accounting report 会计报告 P{QHG 3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z1 ($9hE>  
Accounting Society of China 中国会计学会 yw7(!1j=  
accounting statement 会计报表 7hPwa3D^  
accounting system 会计制度;会计系统 / bH2Z  
accounting transaction 会计事项;帐务交易 :Ru8Nm  
accounting treatment 会计处理 xqY'-Hom  
accounting year 会计年度 84e8z{  
accretion 增值;添加 -z-yk~F  
accrual 应计项目;应累算数目 Os9 EMU$  
accrual basis 应计制;权责发生制 C'gv#!Q  
accrual basis accounting 应计制会计;权责发生制会计 bnanTH9-  
accrue 应累算;应计 ?ILjt?X8  
accrued benefit 应累算利益 nsVLgTbx  
accrued charges 应计费用 jC}HNiM78  
accrued cumulative preference share dividend 应累算的累积优先股股息 E11C@%  
accrued expenses 应累算费用 { m{nCl)y  
accrued interest payable 应付利息;应计未付利息 {dRZ2U3  
accrued interest receivable 应收利息;应计未收利息 #Oj yUQ,  
accrued right 累算权益 mPQT%%MF  
accruing profit 应累算的利润 wWf_d jd  
accumulated fiscal reserve 累积财政储备 j[w=pF,o  
accumulated profit 累积利润;滚存溢利 ?Y8hy|`  
accumulated reserve 累积储备 -gt ?5H h  
accumulation of surplus income 累积收益盈余 oyk&]'>  
acquired assets 既得资产 L%\Wt1\[  
acquisition 收购;购置;取得 iOb7g@=  
acquisition cost 购置成本 m2l9([u=^  
acquisition expenses 购置费用 )wD/<7;  
acquisition of 100% interest 收购全部股权 _ gYj@ %  
acquisition of control 取得控制权 (^g XO  
acquisition of fixed assets 购置固定资产 A! HJ  
acquisition of shell “买壳” &)||~  
acquisition price 收购价 cbm;45 L|  
act of God 天灾 7 wEv`5  
acting partner 执事合伙人 puWMgvv  
active market 买卖活跃的市场;交投畅旺的市场;旺市 6~W@$SP,F  
active partner 积极参与的合伙人 ~@-r  
active trading 交投活跃 :KXI@)M  
actual circulation 实际流通 , u%V%  
actual cost 实际成本 z9OpxW@Ou  
actual expenditure 实际开支;实际支出 >!']w{G  
actual income 实际入息;实际收入;实际收益 +O9x8OPHW  
actual market 现货市场 ZbdGI@  
actual price 现货价;实际价格 >D~8iuy]8.  
actual profit 实际利润 h2Th)&Fb>  
actual quotation 实盘;实际价位;实际报价 &^HVuYa.0  
actual year basis 按实际年度计算 O j:I @c  
actuals 实货 X9FO"(J  
actuarial investigation 精算调查 tH *|  
actuarial principle 精算原则 vbtZ5Gm  
actuarial report 精算师报告 .{`C>/"}  
Actuarial Society of Hong Kong 香港精算学会 5%fWX'mS  
actuarial valuation 精算师估值 _JNYvng m  
actuary 精算师 C8Mx>6  
ad referendum agreement 暂定协议;有待覆核的协定 F?H=2mzKbz  
ad valorem duty 从价税;按值征税 N#e9w3Rli  
ad valorem duty system 从价税制 k[a<KbS  
ad valorem fee 从价费 {}Is&^3Z  
ad valorem tariff 从价关税 \>lA2^E f  
additional allowance 额外免税额 =l*xM/S  
additional amount for unexpired risk 未过期风险的额外款额 tQNrDp+  
additional assessable profit 补加应评税利润 C3f\E: D)  
additional assessment 补加评税 w4TQ4 Y  
additional commitment 额外承担 xypgG;`\  
additional commitment vote 额外承担拨款 NqOX);'L0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (6a<{  
additional dependent parent allowance 供养父母额外免税额 ?f q!BV  
additional provision 额外拨款 +By'6?22  
additional stamp duty 附加印花税 <)(W7#Ks  
additional tax 补加税罚款;补加税款 i}v.x  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 oS9Od8  
adjudged bankrupt 被裁定破产 ~ @xPoD&  
adjudicated bankrupt 裁定破产人 BQg3+w:>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &V (6N%A^U  
adjudication of bankruptcy 裁定破产;宣告破产 `Z5dRLrd  
adjudication of insolvency 裁定无力偿还债务 mR XR uK  
adjusted actual 经调整的实数;调整后的实数 x`@`y7(  
adjusted current assets 经调整的流动资产;调整后的流动资产 Ny$3$5/  
adjusted figure 经调整的数字;调整后的数额 GQ@mQ=i  
adjusted liabilities 经调整的负债;调整后的负债 /Qr`au  
adjusted loss 经调整的亏损;调整后的亏损 I{[Z  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 2YW;=n  
adjusted profit 经调整的利润;调整后的利润 G bclu.4  
adjusted surplus 经调整的盈余额;调整后的盈余额 . o /uA  
adjusted value 经调整的价值;调整后的价值 w"dKOdY  
adjustment 调整;修订;理算〔保险〕 e_KfnPY   
adjustment centre 调剂中心 V|sV U  
adjustment lag 调整过程的时间差距;调整时差 0^u Ut-  
adjustment mechanism 调整机制 ~:f..|JM  
adjustment of loss 亏损调整 aHpZhR| f$  
adjustment process 调整过程;调整程序 ZBY2,%nAo  
adjustment range 调整幅度 +>!nqp  
administered exchange rate 受管制汇率 \$Wpt#V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '=Lpch2J  
administration expenses 行政费用 U 887@-!3  
administration fee 手续费;行政费 'xkl|P>=],  
administration in bankruptcy 破产管理 AL3iNkEa  
administration order 遗产管理令 J9]cs?`)  
administrator 管理人;遗产管理人 <anKw|  
administrator of the estate 遗产管理人 "H`Be  
admission of debt 债项承认书 ZM v\j|{8  
admission of proof 接纳债权证明 vVa|E# [  
advance 放贷款项;垫付款项;预支款项;预付款项 5~IdWwG*w  
advance account 暂支帐目;预付款帐户 /(5"c>  
advance compensation 预付补偿金 sr&W+4T  
advance from shareholder 股东垫款 z rSPa\M  
advance pending reimbursement 预支以待日后付还 y<Xu65  
advanced economy 先进经济体系 fDqT7}L  
advancement 预付;预付财产 x:!s+q` s  
advances warrant 垫款令 bl^Ihza  
advancing 贷出 .yXqa"p  
adverse balance 逆差 -q{N1? tcy  
adverse exchange 逆汇 g:JSy  
advertisement addressed to shareholders 在报章刊登的致股东通告 L98T!5)  
advice for collection 托收通知书 SKnYeT  
advice of drawing 提款通知书;汇票通知书 JRFUNy1+e1  
advice of payment 付款通知 ws!~MSIy  
Advisory Committee [Securities and Futures Commission] +8N6tw/&  
谘询委员会〔证券及期货事务监察委员会〕 !^su=c  
Advisory Committee on Diversification 经济多元化谘询委员会 8t*sp-cy|  
affidavit 誓章;遗产申报誓章 At=d//5FFP  
affidavit of no receipt 述明无收款的誓章 r W[;3yMf  
affiliate 联号;联营公司;附属公司 [t fB*m5  
affiliated company 附属公司;联号;联营公司 ~BJE~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Pm/i,T6&\  
affordability 负担能力 *{fs{gFw9  
African Development Bank [AfDB] 非洲开发银行 AK&>3D  
after-acquired property 事后取得的财产 |w{Qwf!2  
after-hours dealing 市后交易 MAFdJ +n#  
after-tax profit 税后盈利;税后利润;税后溢利 ~KMah  
agency agreement 代理协议 E;C{i  
agency expenses 代理机构的开支 j`RG Moq  
agency fee 代理费 *qO) MpG{  
Agency Law 《代理法》 0,ryy,2  
agent 代理人;承销人 iD_y@+iz  
agent of company 公司代理人 jD9u(qAlH  
agent's fee 代理人费;经纪费 V)/J2-w  
aggregate 总计;总数;总体数字 {P~rf&Ee  
aggregate amount 总款额;总额 d8jH?P-"  
aggregate assets and liabilities 总体资产与负债 -9= DDoO  
aggregate at constant price 按固定价格计算的总体数字 OriYt  
aggregate demand 总需求 ;Hk3y+&]a  
aggregate gross position 总持仓量 (wZ!OLY%}  
aggregate limit 总限额 /v5A)A$7  
aggregate of salaries tax 合计薪俸税 8ex;g^e  
aggregate performance 总体表现;总体业绩 NC-K`)  
aggregate supply 总体供应 _`\!+qGq  
aggregate surplus 总盈余 YWH>tt 9  
aggregate total 整体总额 ;NRh0)%|o  
aggregate value 总值;合计价值 [C6ba{9 B  
aggregated basis 合计基准 B1nm?E 0i  
aggregated net chargeable income 合计应课税入息实额 C&w0HoF  
aggregation 合并计算;合计;总和 &F~d~;G"q  
aggregation of incomes of husband and wife 夫妇入息合并计算 o(jLirnk  
aggregation of property 财产的总和 ZJBb% d1;  
agio 差价;贴水 tjXg  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ktTP~7UVi  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aHW34e@ebL  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \~,\|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *%KIq/V  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 a#r{FoU{M8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  J3 Q_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 kMch   
agreement for a settlement 授产协议 )f:i4.M  
agreement for assignment 转让协议 2\1+M)  
agreement for sale 售卖协议;买卖协议 /&#y-D_  
agreement for sale and purchase 买卖协议 I{(!h90  
agreement for the payment of interest 支付利息协议 lgU!D |v  
agreement for the repayment of money 还款协议 BVb^xL  
agreement of reinsurance 再保险协议 LsERcjwwK  
Agricultural Bank of China 中国农业银行 ^ l]!'"  
air passenger departure tax 飞机乘客离境税 ! s =$UC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gE\ ^ vaB  
airport tax 机场税 C 6 \  
alcohol duty 酒精税 C][hH?.  
alienation 让与;让渡;转让 L4/ns@e  
alimony 生活费;赡养费 n~yKq"^  
All Ordinaries Index [AOI] 所有普通股指数 $"/l*H\h  
all risks 全险;综合险 @r*GGI!  
All Sales Record for Stock Market 《股票市场成交报告》 ^ul1{  
Allied Capital Resources Limited 新联财务有限公司 0@ "'SKq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )Ac,F6w  
allocation letter 拨款信件 +S(# 7  
allocation of fund 分配款项;预留款项 3/n?g7B  
allocation of profit 利润分配;溢利分配 ?Xypn#OPt  
allocation warrant 拨款令 Y`ip. Nx  
allotment 分配;配股 Bzwll  
allotment notice 股份配售通知;配股通知 /C!~v!;e  
allotment of shares 股份分配 kb2C 9<  
allowable 可获宽免;免税的 c%doNY9Q  
allowable business loss 可扣除的营业亏损 ^vd$j-kjTP  
allowable expenses 可扣税的支出 LvG$J*  
allowance 免税额;津贴;备抵;准备金 % E1r{`p  
allowance for debts 债项的免税额 iw,uwh|L  
allowance for depreciation by wear and tear 耗损折旧免税额 PkDt-]G.  
allowance for funeral expenses 殡殓费的免税额 a^J(TW/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]C,j80+pK  
allowance for repairs and outgoings 修葺及支出方面的免税额 }VJ>}i*  
allowance to debtor 给债务人的津贴 ,g7O   
alteration of capital 资本更改 (]'wQ4iQ  
alternate trustee 候补受托人 tB>!1}v  
amalgamation 合并 49*f=gpGj2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JE9v+a{7  
ambit of charges 征税范围;收费范围 ZNw|5u^N  
amended valuation 经修订的估值 )m7%cyfC  
American Commodities Exchange 美国商品交易所 D|ze0A@  
American Express Bank Limited 美国运通银行 o!UB x<4  
American Stock Exchange 美国证券交易所 /(s |'"6  
amortization 摊销 2: gh q  
amount due from banks 存放银行同业的款项 -"nkC  
amount due from banks abroad 存放海外银行同业的款项  mU4(MjP?  
amount due from holding companies 控股公司欠款 c.]QIIdK  
amount due from local banks 存放本港银行同业的款项 A2ye ^<-C.  
amount due to banks 银行同业的存款 BGibBF^  
amount due to banks abroad 海外银行同业的存款 H I|a88   
amount due to holding companies 控股公司存款 aYa`ex  
amount due to local banks 本港银行同业的存款 -nNKUt.I  
amount due to outport banks 外埠银行同业的存款 F!#)l*OX;  
amount for note issue 发行纸币的款额 im &N &A  
amount of bond 担保契据的款额 Zt9G[[]  
amount of consideration 代价款额 D*-  
amount of contribution 供款数额 yP$esDP  
amount of indebtedness 负债款额 6NV592  
amount of principal of the loan 贷款本金额 s 7 nl  
amount of rates chargeable 应征差饷数额 G]aey>)  
amount of share capital 股本额 ~Re4zU  
amount of sums assured 承保款额 Fc`IRPW<  
amount of variation 变动幅度 'Jf LTG.  
amount of vote 拨款数额 n+=qT$w)  
amount payable 应付款额 $;Fx Zkp  
amount receivable 应收款额 Xf&YcHo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X:Z3R0  
analysis 分析 p)B /(%  
ancillary risk 附属风险 QY)p![6Fj  
annual account 周年帐目;周年帐目报表;年度决算;年结 Nxe1^F33  
annual accounting date 年结日期 PzKTEYJL  
annual allowance 每年免税额;年积金;年度津贴;年津 u|IS7>Sm  
annual balance 年度余额 `"CA$Se8  
annual disposable income 每年可动用收入 GZaB z#U  
annual estimates 周年预算 xbCR4upS  
annual fee 年费 ||X3g"2W9  
annual general meeting 周年大会 kBk>1jn"  
annual growth rate 年增率;每年增长率 s*g qKQ;  
annual long-term supplement 长期个案每年补助金 HQ"T>xb  
annual pensionable emolument 可供计算退休金的年薪 'm*W<  
annual report 年报 'M6+(`x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bI0xI[#Q  
annual return 周年报表;周年申报表;每年报税表格  ri4z^1\  
Annual Return Rules 《周年报表规则》 "|(.W3f1  
annual review of consumer prices 每年消费物价回顾 |Yw k  
annual roll-forward basis 逐年延展方式 6inAnC@I  
annual salary 年薪 xT&~{,9  
annual statement 年度报表;年度决算表 .\$A7DD+A  
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 O1o>eDE5A  
annuitant 年金受益人 $rW(*#C  
annuity 年金 k ?KJ8  
annuity contract 年金合约 bh5D}w  
annuity on human life 人寿年金 =|AYT6z,  
antecedent debt 先前的债项 >+7{PF+sB  
ante-dated cheque 倒填日期支票 ] hK}ASC  
anticipated expenditure 预期开支 Mu/(Xp62  
anticipated net profit 预期纯利 :u9'ZHkZ  
anticipated revenue 预期收入 L3\#ufytb  
anti-inflation measure 反通货膨胀措施 ZbT$f^o}M]  
anti-inflationary stance 反通货膨胀立场 <Mvni z  
apparent deficit 表面赤字 k^ZP~.G  
apparent financial solvency 表面偿债能力 W6>t!1oO+  
apparent partner 表面合伙人 .:&`PaMt  
application for personal assessment 个人入息课税申请书 ep"{{S5g  
application of fund 资金应用 9+9g(6  
application to release as liquidator and to destruct the books of accounts and documents yOz6a :r  
申请免除清盘人职务及毁灭帐簿与文件 V. i{IW  
appointed actuary 委任精算师 &X:;B'   
appointed auditor 委任核数师;委任审计师 =M-=94  
appointed trustee 委任的受托人 v zs4tkG  
appointer 委任人 fWJpy#/^*K  
apportioned pro rata 按比例分摊 OcV,pJ  
apportionment 分配;分摊 eef&ZL6g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!3s@  
apportionment formula 分摊方程式 =_BHpgL  
apportionment of estate duty 遗产税的分摊 Y)/|C7~W  
appraisal 估价;评估 kF^4kCJ@  
appreciable growth 可观增长 pqO0M]}  
appreciable impact 显着影响 h%F.h![*  
appreciable increase 可观增长 b%MZfaU  
appreciation 增值;升值 6HBDs:   
appreciation against other currencies 相对其他货币升值 R /" f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RgV3,z  
appreciation tax 增值税 ?`e@ o?  
appropriation 拨款;拨用;拨付 GFLat  
appropriation account 拨款帐目 a6 vej  
Appropriation Bill 拨款法案 _ab8z]H   
appropriation-in-aid system 补助拨款办法 !0lk}Uzkh  
approved assets 核准资产 N4,oO H~  
approved basket stock 认可一篮子证券 C[%Qg=<  
approved budget 核准预算 55s5(]`d  
approved charitable donation 认可慈善捐款 P]n0L4c  
approved charitable institution 认可慈善机构 !y XGAg,  
approved currency 核准货币;认可货币 ,u>LAo0  
approved estimates 核准预算 ORrZu$n`p  
approved estimates of expenditure 核准开支预算 3);P !W4>  
approved overseas insurer 核准海外保险人 M rgj*|  
approved overseas trust company 核准海外信托公司 $=diG  
approved pooled investment fund 核准汇集投资基金 hO[_ _j8  
approved provident fund scheme 认可公积金计划 N{bg-%s10i  
approved provision 核准拨款 KE"6I  
approved redeemable share 核准可赎回股份 8<}=f4vUj5  
approved regional stock 认可地区性证券 AJ6l#j-  
approved retirement scheme 认可退休金计划 Kw"e4 a  
approved subordinated loan 核准附属贷款 `Gv\"|Gn  
arbitrage 套戥;套汇;套利 N9|J\;fzT  
arbitrageur 套戥者;套汇者 2iM}YCV  
arbitrary amount 临时款项 v\dQjQu8m  
arrangement 措施;安排;协定 6oLOA}q   
arrears 欠款 eb`3'&zV&)  
arrears of pay 欠付薪酬 AP%R*0]  
arrears of revenue 逾期未收税款;逾期未收的帐项 >?K=l]!(*  
articles of association 组织章程;组织细则;组织章程细则 #z>I =gl  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Pl/Xh03E  
ascertainment of profit 确定利润 /7"V~c6  
"Asia Clear" “亚洲结算系统” VsSAb%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v#{Nh8n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U - OD  
Asian Development Fund [ADF] 亚洲发展基金 -V;Y4,:c  
Asian dollar bond 亚洲美元债券 ox`Zs2-a  
Asian dollar market 亚洲美元市场 '8zd]U  
Asian dollar rate 亚洲美元利率 $"NH{%95}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R.WB.FP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d #1& "(   
asked price 沽盘;喊价;索价;卖方报价 >)C7IQ/  
assessable income 应评税入息 PcA^ jBgGl  
assessable loss 应评税亏损 EpG9t9S9  
assessable profit 应评税利润 [- 92]  
assessable value 应评税值 3 .#L  
assessed profit 估定利润 #*pB"L  
assessed value 经评估价值 'kj q C  
assessment 评税;评定;估价;评税单 nG3SDL#(k  
assessment number 评税编号;估价编号 n\D/WLvM  
assessment of additional tax 补加税评税 `XE>Td>Bs  
assessment of performance 业绩评估;实绩评价 \Y"S4<"R  
Assessor 评税主任 0 cKsGDm  
asset price bubbles 资产价格泡沫 2;T?ry7  
asset-backed securities 具资产保证的证券 WqefH{PB  
assets accretion 资产增值 +o4o!;E)  
assets and liabilities 资产与负债 Wjq9f;  
assets betterment statement 资产递增表;资产改进表 ]Xa]a}[uE  
assets lending 实物放款;有抵押贷款 LE{@J0r#n  
assets of the company passing on the death 死者去世时转移的公司资产 Uv[a ~'  
assets pledged as security for liabilities 用作负债抵押的资产 ($`IHKF1.l  
assets portfolio 资产投资组合 _Ycz@Jn  
assets price 资产价格 ;taZixOH  
assets quality 资产质素 1@{ov!YB]  
assets realization 资产变现 d+)LK~  
assets refinancing arrangement 资产再集资安排 ~l:Cj*6x8  
assets securitization 资产证券化 %t,42jQ9  
assets situated outside Hong Kong 在香港以外地方的资产 ^A&{g.0  
assets stripping 削减资产;拆卖资产 (*r2bm2FPO  
assets value 资产值 ]T/%Bau  
assignee 承让人 yLLA:5Q1  
assignment 转让;转让书;转让契 U@).jpN  
assignment of interest 权益转让 _ZavY<6  
assignment of letters patent and trade mark 专利证书及商标转让 !I1p`_(_7  
assignment of property 物业转让;物业转让书 =7TWzUCO#  
assignment right 转让权 T rh t2Iv  
assignor 转让人 (BtU\f#d  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 eCKm4l'BZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Eh;Ia6}  
associate member 附属会员 $:5h5Y#z  
associated body corporate 相联法人团体 zUJXA:L9  
associated company 相联公司;联属公司 p*jU)@a0  
associated corporation 相联法团 $]#8D>E&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N)cODy([  
公认会计师公会〔英国〕 u q 9mq"  
Association of Futures Exchange Brokers 香港期货经纪协会 !QAndg{;D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  !{V`N|0  
association of underwriters 承保人组织 yx`@f8Kr  
assumption of control 接管 ='D%c^;O8'  
assurance 担保;保险;转易;转易书 OQ2G2>p  
assurance of interest 权益的转易 gNxv.6Pp=  
at 19XX price 按一九XX年价格计算 >CKa?N;  
at a discount 按赔价计算;按贴水价格计算;打折扣 5K9W5hA:D  
at a premium 按溢价计算;按升水价格计算 (9( xJ)  
at call 通知付款;按通知 %P1zb7:8  
at constant market price 按固定市价计算 f 5bX,e)!  
at constant price 按固定价格计算 QE"$Lc)  
at cost 按成本计算 z5({A2q  
at current market price 按当时市价计算;按现时市价计算 hoBFC1  
at current price 按当时价格计算;按现时价格计算 l+6@,TY1U  
at factor cost 按要素成本计算;按生产要素成本计算 4J,6cOuW4  
at money-of-the-day price 按付款当日价格计算 Mfz(%F|<  
at or better 按指定或较佳价位〔买卖指令〕 <5KoK!H  
at par 按面值计算;平价 VJK4C8]  
at sight 见票即付 b?0WA.[{  
at the close 按收市盘 J6EzD\.Y)  
at the opening 按开市盘 hU(  
attestation 见证;见证条款 NM9ViYm>P  
at-the-money option 平价期权 $#e}9g.  
attorney 受权人;受托代表人 (421$w,B%  
attornment 新拥有人承认书 M6cybEk`  
attributable profit 可归属利润 E l.eK9L  
attributable share value 可归属股份价值 dk]  
Auckland Stock Exchange 奥克兰证券交易所 (:~_#BA  
auction 拍卖 N%:uOX8{  
auctioneer 拍卖商 7.NL>:lu  
audit 审计;核数 JYjc^m  
Audit Commission 审计署 1*9Yy~w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (AA@ sN  
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〕 :, H_ e! X  
audit review 帐目审查 .Sw4{m[g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 </<z7V,{  
audited account 审计帐目;经审计的帐目 n@@tO#!\  
audited annual account 经审计的周年帐目 tZ=|1lM  
audited balance sheet 经审计的资产负债表 ^{yb4yQ 0  
auditor 核数师;核数主任;审计师 )N{PWSPs  
auditor's certificate 核数师证明书;审计师证明书 4ybOK~z  
auditor's report 核数师报告;审计师报告 $(J)F-DB i  
Aussie bond 澳元债券 wAR:GO'n  
austerity budget 紧缩预算 .w m<l:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZPM7R3%V)z  
Australia All Ordinaries Index 澳洲所有普通股票指数 T5pc%%q  
Australian Dollar [AUD] 澳元 2mj>,kS?c  
Australian Options Market 澳大利亚期权市场 |OF3J,q  
Australian Securities Commission 澳洲证券事务监察委员会 UlN}SddI9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /Y\q&}  
Australian Stock Exchange 澳大利亚证券交易所 -{eiV0<^  
Austrian Schilling [ATS] 奥地利先令 7je1vNs  
authentication 认证;鉴证 T;3~teVYB  
authority to purchase 委托购买证;委购书 )`5-rm~*  
authorization 认可;核准;授权;授权书 vA*NJ%&`  
authorization by direction 指示授权 ZQz;EV!  
authorization by instruction 指令授权 {XhpxJ__  
authorization by warrant 令状授权 )}w-;HX  
authorization of unit trust 单位信托的认可 2s 9U&  
authorized agent 指定代理人 'uUa|J1mu  
authorized capital 法定资本 Jz;`L3m  
authorized clerk 出市员 c:z}$DK&'  
authorized dealer 认可交易商 Y=pRenV'  
authorized financial institution 认可财务机构 qy\SOA h  
authorized fund 认可基金 E.VEW;=  
authorized fund house 获授权的基金公司;认可基金公司 /KvpJ4  
authorized institution 认可机构 TKw>eGe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 QIN# \  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Grd9yLF  
authorized insurer 获授权保险人;获认可承保人 `n|k+tsC  
authorized investment 特准投资项目 n!b*GXb\  
authorized person 获授权人 $[=`*m  
authorized representative 获授权代表 ?K}KSJ6_  
authorized share capital 法定股本 JLyFk V/  
automated quotation system 自动报价系统 OK}8BY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gJOswN;([  
自动交易系统〔香港期货交易所有限公司〕 U8g?   
automatic adjustment mechanism 自动调整机制 #@5 jOi  
automatic adjustment system 自动调整系统 CA"`7<,  
Automatic Clearing House 自动票据交换所 n |,}   
automatic exchange rates accumulation system 自动化汇率累集系统 wAb_fU&*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y7*^H  
automatic teller machine [ATM] 自动柜员机 BYS>"  
autopay 自动转帐 9*|An  
available assets 可用资产 Ke&fTK  
available fiscal reserve 现存财政储备 I#p-P)Q%S  
available profit 可用利润 )./'RE+(k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 A,ao2)  
average 平均;平均数;海损 /_bM~g  
average basic salary 平均基本薪金 8>:2li  
average consumer expenditure 平均消费开支;一般消费开支 GWShv\c}  
average cost 平均成本 Q;1$gImFz  
average cost of land production 增辟土地平均成本 }Ty_ } 6a5  
average daily turnover 平均每日成交额 DNM~/Oo  
average daily wage rate 平均每日工资率 1G8t=IA%D  
average expenditure pattern 平均开支模式 b;|^62  
average growth rate 平均增长率 eP3 itrH(  
average net fixed assets 固定资产平均净值 :\1&5Pm]  
average of relatives 相对价格平均数 9Bmgz =8  
average price 平均价格 }S&SL)  
average propensity to consume 平均消费倾向;一般消费倾向 L/cbq*L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 %^ E>~  
average rate 平均率 Fn%:0j  
average revenue 平均收入;平均收益 Md m(xUs  
average stock 平均库存;平均存货  })w5`?Y  
average yearly rent 平均年租 a-DE-V Uls  
avoidance of double taxation 避免双重课税 &9g#Vq%   
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 L,X6L @Q  
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