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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: :0|Hcg  
A share A股;甲类股份 QDl)92z  
abatement of tax 减税;减扣免税额 %j!z\pa  
ABN AMRO Bank N.V. 荷兰银行 cKSfqqPm$"  
above-the-line expenditure 线上项目支出;经常预算支出 L_`Xbky  
above-the-line receipt 线上项目收入;经常预算收入 5!2J;.&  
ABSA Asia Limited 南非联合亚洲有限公司 -!JlM@  
absolute change 绝对数值变更 " -<}C%C  
absolute expenditure 实际开支 tzP@3+.w  
absolute guideline figure 绝对准则数字 U5 -zB)V  
absolute interest 绝对权益 ]VmzKA|h+  
absolute order of discharge 绝对破产解除令 'G3+2hah  
absolute profit margin 绝对利润幅度 KX$qM g1j  
absolute value 实值;绝对值 B1up^(?  
absolutely vested interest 绝对既得权益 o4U]lK$  
absorbed cost 已吸收成本;已分摊成本 0fZ:")&4,  
absorption 吸收;分摊;合并 Y|Nfwqz  
absorption rate 吸收率;摊配率;分摊率 a'o}u,e5  
ACB Finance Limited 亚洲商业财务有限公司 ,5`."-0}  
acceptable form of reciprocity 合理的互惠条件 z1)$  
acceptable rate 适当利率;适当汇率 ,$ho2R),Fn  
acceptance agreement 承兑协议 MJpP!a^Q  
acceptance for honour 参加承兑 =t ~+63)  
acceptor 承兑人;接受人;受票人 O>kXysMv>  
acceptor for honour 参加承兑人 b"*mi  
accident insurance 意外保险 I>(;bNgN E  
Accident Insurance Association of Hong Kong 香港意外保险公会 P<TpG0~(  
accident insurance scheme 意外保险计划 V%VrAi.  
accident year basis 意外年度基准 `mh-pBVD1  
accommodation 通融;贷款 Q;d+]xj  
accommodation bill 通融票据;空头票据 6eW1<p  
accommodation party 汇票代发人 7Q<Kha  
account balance 帐户余额;帐户结余 ]wJ}-#Kx  
account book 帐簿 pXGK:ceFu  
account collected in advance 预收款项 `S uS)RhA)  
account current book 往来帐簿 e@6RC bj  
account of after-acquired property 事后取得的财产报告 v[p/c.p?i  
account of defaulter 拖欠帐目 {IF}d*:  
account payable 应付帐款 V7Vbl?*n  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zWP.1 aA&  
account receivable 应收帐款 &zaW"uy3T  
account receivable report 应收帐款报表 o9DYr[  
account statement 结单;帐单;会计财务报表 \a9D[wk;@  
account title 帐户名称;会计科目 OcyiL)tv5  
accountant's report 会计师报告 cWX"e6  
Accountant's Report Rules 会计师报告规则 Xq} n^W  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Qq @_Z=mt  
Accounting Arrangements 《会计安排》 tRpL0 =y  
accounting basis 会计基础 .`i'gPLkn2  
accounting by Official Receiver 破产管理署署长呈交的帐目 7<Z~\3x  
Accounting Circular 《会计通告》 m? ]zomP  
accounting class 会计类别 Ncs4<"{$  
accounting date 记帐日期;会计结算日期 ?HEo9/ *7  
accounting for money 款项核算 QYODmeu  
Accounting Officer 会计主任 W o<PmSt9i  
accounting period 会计报告期;会计期 ({ :yw  
accounting policy 会计政策;会计方针 tIc0S!H#  
accounting practice 会计惯例 GF$rPY[  
accounting principle 会计准则 8YT_DM5iI  
accounting record 会计记录 ^59YfC<f  
accounting report 会计报告 Q6e'0EIKC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (25^r  
Accounting Society of China 中国会计学会 -&f]X u  
accounting statement 会计报表 EU&6 Tg  
accounting system 会计制度;会计系统 ]x5(bnW x  
accounting transaction 会计事项;帐务交易 y^0HCp{  
accounting treatment 会计处理 {+9^PC_hm;  
accounting year 会计年度 cQUH%7m  
accretion 增值;添加 QiQ2XW\E  
accrual 应计项目;应累算数目 oX=*MEfX  
accrual basis 应计制;权责发生制 v#T?YK  
accrual basis accounting 应计制会计;权责发生制会计 XSL t;zL:  
accrue 应累算;应计 +S:u[x  
accrued benefit 应累算利益 xIq"[?m  
accrued charges 应计费用 &+|jJ{93z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q8M:7#ySji  
accrued expenses 应累算费用 w|K(>5nz  
accrued interest payable 应付利息;应计未付利息 %nG~u,_2f  
accrued interest receivable 应收利息;应计未收利息 3.GdKP.%  
accrued right 累算权益 `CTkx?e[  
accruing profit 应累算的利润 [1Qk cR  
accumulated fiscal reserve 累积财政储备 "`8H:y  
accumulated profit 累积利润;滚存溢利 CIxVR  
accumulated reserve 累积储备 TV[6+i*#  
accumulation of surplus income 累积收益盈余 tXb7~aO  
acquired assets 既得资产 Sl+jduc  
acquisition 收购;购置;取得 ;N> {1  
acquisition cost 购置成本 *h5ldP  
acquisition expenses 购置费用 ~Q{[fy=  
acquisition of 100% interest 收购全部股权 K2cpf  
acquisition of control 取得控制权 |P[D2R}  
acquisition of fixed assets 购置固定资产 {YxSH %  
acquisition of shell “买壳” Rd@n?qB  
acquisition price 收购价 s$+: F$Y0  
act of God 天灾 Sx4UaV~"  
acting partner 执事合伙人 k7Be'E BKG  
active market 买卖活跃的市场;交投畅旺的市场;旺市 It!.*wp  
active partner 积极参与的合伙人 =km-` }I,  
active trading 交投活跃 1z $}*`  
actual circulation 实际流通 u\Erta`  
actual cost 实际成本 k8t Na@H  
actual expenditure 实际开支;实际支出 0W<nE[U  
actual income 实际入息;实际收入;实际收益 `*2*xDuP  
actual market 现货市场 sWpRX2{5,  
actual price 现货价;实际价格 b|V4Fp  
actual profit 实际利润 D^T7pO  
actual quotation 实盘;实际价位;实际报价 Cs~\FI1wR  
actual year basis 按实际年度计算 L2V $%*6  
actuals 实货 hjm .Ath  
actuarial investigation 精算调查 (Db*.kd8,  
actuarial principle 精算原则 .k!k-QO5La  
actuarial report 精算师报告 (<:rKp  
Actuarial Society of Hong Kong 香港精算学会 l5N\> q  
actuarial valuation 精算师估值 A=YEY n  
actuary 精算师 *9U4^lJjn  
ad referendum agreement 暂定协议;有待覆核的协定 Xj@    
ad valorem duty 从价税;按值征税 }IalgQ(i  
ad valorem duty system 从价税制 vY+_tpuEH  
ad valorem fee 从价费 U K]{]-  
ad valorem tariff 从价关税 v#YS`];B  
additional allowance 额外免税额 vSHIl"h  
additional amount for unexpired risk 未过期风险的额外款额 U}C#:Xi>$  
additional assessable profit 补加应评税利润 zdpLAr  
additional assessment 补加评税 {bq-: CZe  
additional commitment 额外承担 g`f6gxc  
additional commitment vote 额外承担拨款 /w0v5X7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {1-CfQ0 8  
additional dependent parent allowance 供养父母额外免税额 =QxE-)v  
additional provision 额外拨款 :R_#'i  
additional stamp duty 附加印花税 +ouy]b0`t  
additional tax 补加税罚款;补加税款 >i#_)th"U!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 '%|20 j  
adjudged bankrupt 被裁定破产 KohQ6q  
adjudicated bankrupt 裁定破产人 J9KLO=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bZ@53  
adjudication of bankruptcy 裁定破产;宣告破产 Xy(SzJ %  
adjudication of insolvency 裁定无力偿还债务 X7B)jH%N  
adjusted actual 经调整的实数;调整后的实数  pmpn^ZR  
adjusted current assets 经调整的流动资产;调整后的流动资产 FoelOq6  
adjusted figure 经调整的数字;调整后的数额 ~ dI&> CL  
adjusted liabilities 经调整的负债;调整后的负债 A1s=;qr  
adjusted loss 经调整的亏损;调整后的亏损 uD*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 rsIPI69qJ.  
adjusted profit 经调整的利润;调整后的利润 Le$u$ulS  
adjusted surplus 经调整的盈余额;调整后的盈余额 KA*l6`(  
adjusted value 经调整的价值;调整后的价值 Q!A3hr$IF  
adjustment 调整;修订;理算〔保险〕 'frL/[S  
adjustment centre 调剂中心 Ok{:QA~#  
adjustment lag 调整过程的时间差距;调整时差 2KNKdV3NK  
adjustment mechanism 调整机制 @ 6VH%  
adjustment of loss 亏损调整 -L'`d  
adjustment process 调整过程;调整程序 OTjryJ^  
adjustment range 调整幅度 :\= NH0M  
administered exchange rate 受管制汇率 r(xlokpnb6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (R|FQdH  
administration expenses 行政费用 y2ws*IZ"  
administration fee 手续费;行政费 )k%drdY{J'  
administration in bankruptcy 破产管理 z%gtV'  
administration order 遗产管理令 1#X= &N  
administrator 管理人;遗产管理人 :@807OYzy  
administrator of the estate 遗产管理人 "jN-Yd,z  
admission of debt 债项承认书 `/j|Rb|eow  
admission of proof 接纳债权证明 ]TZWFL-  
advance 放贷款项;垫付款项;预支款项;预付款项 +AC-f2  
advance account 暂支帐目;预付款帐户 'jlXLb  
advance compensation 预付补偿金 (,9cCnvmYU  
advance from shareholder 股东垫款 k)GuMw  
advance pending reimbursement 预支以待日后付还 |>fS"u  
advanced economy 先进经济体系 1?#p !;&  
advancement 预付;预付财产 N(/<qv  
advances warrant 垫款令 5 Yibv6:3a  
advancing 贷出 ALieUf  
adverse balance 逆差 [<1+Q =;  
adverse exchange 逆汇 [q{Txe  
advertisement addressed to shareholders 在报章刊登的致股东通告 $j2)_(<A%Q  
advice for collection 托收通知书 +mW$D@Pf  
advice of drawing 提款通知书;汇票通知书 [^BUhm3a  
advice of payment 付款通知 N~<}\0  
Advisory Committee [Securities and Futures Commission] la{:RlW  
谘询委员会〔证券及期货事务监察委员会〕 JhXN8Bq33  
Advisory Committee on Diversification 经济多元化谘询委员会 ]?^xc[  
affidavit 誓章;遗产申报誓章 W%Nu]9T  
affidavit of no receipt 述明无收款的誓章 |l\/ {F  
affiliate 联号;联营公司;附属公司 >nW}zkfn  
affiliated company 附属公司;联号;联营公司 m~IWazj;A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d"`>&8*  
affordability 负担能力 +6Fdi*:  
African Development Bank [AfDB] 非洲开发银行 ' oeg [  
after-acquired property 事后取得的财产 {gHscj;SM  
after-hours dealing 市后交易 z ex.0OT;  
after-tax profit 税后盈利;税后利润;税后溢利 SIVLYi  
agency agreement 代理协议 1,!\7@<CT  
agency expenses 代理机构的开支 yl+)I  
agency fee 代理费 Y52xrIvl\  
Agency Law 《代理法》 @X><lz  
agent 代理人;承销人 4bjp*1*]  
agent of company 公司代理人 dX}dO)%m{  
agent's fee 代理人费;经纪费 YhK/pt43C  
aggregate 总计;总数;总体数字 ){|Lh(  
aggregate amount 总款额;总额 UNLNY,P/!)  
aggregate assets and liabilities 总体资产与负债 0guc00IN  
aggregate at constant price 按固定价格计算的总体数字 .wOLi Ms  
aggregate demand 总需求 JkDZl?x5  
aggregate gross position 总持仓量 'Mhdw}  
aggregate limit 总限额 W_n.V" hN  
aggregate of salaries tax 合计薪俸税 {%~ Ec4r  
aggregate performance 总体表现;总体业绩 f]65iE?x  
aggregate supply 总体供应 /;m!>{({)  
aggregate surplus 总盈余 >w#3fTJ  
aggregate total 整体总额 .vF< 3p|  
aggregate value 总值;合计价值 ]=VI"v<X  
aggregated basis 合计基准 >w;W& [  
aggregated net chargeable income 合计应课税入息实额 0$Db@  
aggregation 合并计算;合计;总和 *(.^$Iq4  
aggregation of incomes of husband and wife 夫妇入息合并计算 XFAt\g  
aggregation of property 财产的总和 BjJ gQ`X  
agio 差价;贴水 j?)`VLZ  
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》 <Y'YpH`l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w3UJw  
《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》 _ShJ3\,K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment CPE F,,\  
《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》 )@|Fh@|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =C2C~Xd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "T[jQr  
agreement for a settlement 授产协议 69[k ?')LM  
agreement for assignment 转让协议 P Y<V  
agreement for sale 售卖协议;买卖协议 WG r\R  
agreement for sale and purchase 买卖协议 {NqGWkGt*b  
agreement for the payment of interest 支付利息协议 w:@M|O4`  
agreement for the repayment of money 还款协议 9f[[%80  
agreement of reinsurance 再保险协议 hRcJ):Wyb  
Agricultural Bank of China 中国农业银行 A'R sy6  
air passenger departure tax 飞机乘客离境税 }H^^v[4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^K[tO54  
airport tax 机场税  +6-!o,(  
alcohol duty 酒精税 lhODNWi  
alienation 让与;让渡;转让 /kVc7 LC  
alimony 生活费;赡养费 xF31%b`z:  
All Ordinaries Index [AOI] 所有普通股指数 'J2P3t  
all risks 全险;综合险 3goJ(XI  
All Sales Record for Stock Market 《股票市场成交报告》 _j tS-CnO  
Allied Capital Resources Limited 新联财务有限公司 aJ@qB9(ZBe  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]}c=U@D,9  
allocation letter 拨款信件 . M $D  
allocation of fund 分配款项;预留款项 a{.n(M  
allocation of profit 利润分配;溢利分配 }#^F'%zf  
allocation warrant 拨款令 =D$r5D/xd  
allotment 分配;配股 )fr\ V."  
allotment notice 股份配售通知;配股通知 +JVfnTd  
allotment of shares 股份分配 @C)h;TR  
allowable 可获宽免;免税的 GQNiBsV  
allowable business loss 可扣除的营业亏损 P6'I:/V  
allowable expenses 可扣税的支出 X;RI7{fW%X  
allowance 免税额;津贴;备抵;准备金 mmK_xu~f28  
allowance for debts 债项的免税额 'FXZ`+r|  
allowance for depreciation by wear and tear 耗损折旧免税额 B 1.@K}  
allowance for funeral expenses 殡殓费的免税额 Ww4G  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 cK@K\AE  
allowance for repairs and outgoings 修葺及支出方面的免税额 #<3\}*/  
allowance to debtor 给债务人的津贴 KrzM]x  
alteration of capital 资本更改 )j*qGsOg  
alternate trustee 候补受托人 ,Ou)F;r  
amalgamation 合并 @h3)! #\ N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'm:B(N@+  
ambit of charges 征税范围;收费范围 |sAg@kM  
amended valuation 经修订的估值 !d_A?q'hN  
American Commodities Exchange 美国商品交易所 P dnK@a  
American Express Bank Limited 美国运通银行 8~>3&jX  
American Stock Exchange 美国证券交易所 e /Y+S;a  
amortization 摊销 x{5*%}lX8  
amount due from banks 存放银行同业的款项 i i Y[  
amount due from banks abroad 存放海外银行同业的款项 k]sT'}[n  
amount due from holding companies 控股公司欠款 $sJfxh r  
amount due from local banks 存放本港银行同业的款项 ?K#$81;[  
amount due to banks 银行同业的存款 w5\)di  
amount due to banks abroad 海外银行同业的存款 \}W.RQ^3  
amount due to holding companies 控股公司存款 2uEu,YC  
amount due to local banks 本港银行同业的存款 N*W.V,6yH  
amount due to outport banks 外埠银行同业的存款 #1k,t  
amount for note issue 发行纸币的款额 c5pG?jr+d  
amount of bond 担保契据的款额 w:v:znQrW  
amount of consideration 代价款额 .ji%%f  
amount of contribution 供款数额 j=4>In?x  
amount of indebtedness 负债款额 ,Fiiw  
amount of principal of the loan 贷款本金额 "(GeW286k  
amount of rates chargeable 应征差饷数额 w ?aLWySYT  
amount of share capital 股本额 (H^o8J   
amount of sums assured 承保款额 LPF?\mf ^4  
amount of variation 变动幅度 y0]O 6.{  
amount of vote 拨款数额 sqRuqUj+  
amount payable 应付款额 G= e[TR)i  
amount receivable 应收款额 HS9U.G>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1uMdgrJRR  
analysis 分析 {lJpcS  
ancillary risk 附属风险 } d6^  
annual account 周年帐目;周年帐目报表;年度决算;年结 471}'3  
annual accounting date 年结日期 X.qKG0i  
annual allowance 每年免税额;年积金;年度津贴;年津 p10->BBg  
annual balance 年度余额 WkE;tC*  
annual disposable income 每年可动用收入 l:HuG!  
annual estimates 周年预算 e +U o-CO  
annual fee 年费 jT',+   
annual general meeting 周年大会 xH uyfQLk  
annual growth rate 年增率;每年增长率 ipG+qj/=  
annual long-term supplement 长期个案每年补助金 )&K%Me  
annual pensionable emolument 可供计算退休金的年薪 g> f394j  
annual report 年报 $-73}[UA 4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `PfC:L  
annual return 周年报表;周年申报表;每年报税表格 ]vMft?  
Annual Return Rules 《周年报表规则》 F_`Gs8- VH  
annual review of consumer prices 每年消费物价回顾 iDr0_y*t  
annual roll-forward basis 逐年延展方式 `N+ P ,  
annual salary 年薪 ;C'*Ui  
annual statement 年度报表;年度决算表 +,,~ <Vm  
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 bql6Z1l  
annuitant 年金受益人 {;r5]wimb  
annuity 年金 d|3[MnU[a  
annuity contract 年金合约 F2=97 =R  
annuity on human life 人寿年金 cxV3Vrx@A  
antecedent debt 先前的债项 gO%3~f!vY#  
ante-dated cheque 倒填日期支票 l"/Os_4O  
anticipated expenditure 预期开支 E:AXnnGKO  
anticipated net profit 预期纯利 -L@=j  
anticipated revenue 预期收入 I]58;|J  
anti-inflation measure 反通货膨胀措施 i fUgj8i_  
anti-inflationary stance 反通货膨胀立场 gC_U7aw  
apparent deficit 表面赤字 LJ?7W,?  
apparent financial solvency 表面偿债能力 I6+5mv\  
apparent partner 表面合伙人 "\ md  
application for personal assessment 个人入息课税申请书 , {^g}d8  
application of fund 资金应用 %|Vq"MW,I  
application to release as liquidator and to destruct the books of accounts and documents 1ARIZ;H  
申请免除清盘人职务及毁灭帐簿与文件 utv.uwfat  
appointed actuary 委任精算师 %-D2I  
appointed auditor 委任核数师;委任审计师 eo !{rs@f  
appointed trustee 委任的受托人 umk[\}Ip+P  
appointer 委任人 A]1](VQ)4  
apportioned pro rata 按比例分摊 ,b{4GU$3  
apportionment 分配;分摊 udMq>s;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~p&sd)  
apportionment formula 分摊方程式 uP.3(n[&  
apportionment of estate duty 遗产税的分摊 e8Jd*AKjb  
appraisal 估价;评估 I~,*Rgv/Z  
appreciable growth 可观增长 =x> KA*O1  
appreciable impact 显着影响 ET4YoH>  
appreciable increase 可观增长 3~ylBJJ  
appreciation 增值;升值 occ}|u  
appreciation against other currencies 相对其他货币升值 Pg7/g=Va  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _F3:j9^  
appreciation tax 增值税 G 9;WO*  
appropriation 拨款;拨用;拨付 kN )P-![  
appropriation account 拨款帐目 B^Vb=* QRo  
Appropriation Bill 拨款法案 y7JJ[:~~  
appropriation-in-aid system 补助拨款办法 SyI#Q[f'_  
approved assets 核准资产 \O56!,k  
approved basket stock 认可一篮子证券 B4%W,F:@  
approved budget 核准预算 /1YqDK0  
approved charitable donation 认可慈善捐款 W>.qGK|l  
approved charitable institution 认可慈善机构 UWz<~Vy  
approved currency 核准货币;认可货币 F{v+z8nW  
approved estimates 核准预算 NeYj[Q~xy  
approved estimates of expenditure 核准开支预算 8WMC ~  
approved overseas insurer 核准海外保险人 )9s[-W,e  
approved overseas trust company 核准海外信托公司 &}<IR\ci  
approved pooled investment fund 核准汇集投资基金 5Jd,]~KAP  
approved provident fund scheme 认可公积金计划 yo5|~"yZY  
approved provision 核准拨款 t2>Vj>U  
approved redeemable share 核准可赎回股份 se&:Y&vrc~  
approved regional stock 认可地区性证券 RaR$lcG+iY  
approved retirement scheme 认可退休金计划 (c;$^xZK  
approved subordinated loan 核准附属贷款 ;tO(,^  
arbitrage 套戥;套汇;套利 IsI\T8yfc  
arbitrageur 套戥者;套汇者 xGjEEBL  
arbitrary amount 临时款项 ne%ckW?ks  
arrangement 措施;安排;协定 Gmc0yRN  
arrears 欠款 /J^yOR9  
arrears of pay 欠付薪酬 ~e|~c<!z8@  
arrears of revenue 逾期未收税款;逾期未收的帐项 |#k1a:  
articles of association 组织章程;组织细则;组织章程细则 >354O6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =4G9ev 4  
ascertainment of profit 确定利润 Hc71 .rqS  
"Asia Clear" “亚洲结算系统” krgsmDi7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _15r!RZ:1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :2La,  
Asian Development Fund [ADF] 亚洲发展基金 I_Q'+d  
Asian dollar bond 亚洲美元债券 rQU;?[y  
Asian dollar market 亚洲美元市场 WlU5`NJl]2  
Asian dollar rate 亚洲美元利率 mAz':R[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @#nB]qV:e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h/d&P  
asked price 沽盘;喊价;索价;卖方报价 uCx\Bt"VI  
assessable income 应评税入息 IYd)Vv3'j  
assessable loss 应评税亏损 fN@2 B  
assessable profit 应评税利润 ydw')Em  
assessable value 应评税值 {$b]K-B  
assessed profit 估定利润 e(sQgtM6  
assessed value 经评估价值 oE}1D?3Sp  
assessment 评税;评定;估价;评税单 E}UlQq  
assessment number 评税编号;估价编号 H13|bM<  
assessment of additional tax 补加税评税  QHOem=B  
assessment of performance 业绩评估;实绩评价 C;_10Rb2ut  
Assessor 评税主任 -rUn4a  
asset price bubbles 资产价格泡沫 7tJPjp4l  
asset-backed securities 具资产保证的证券 ^J?I-LG  
assets accretion 资产增值 bUt?VR}P(  
assets and liabilities 资产与负债 DJhi>!xJ  
assets betterment statement 资产递增表;资产改进表 &q>=6sQvf  
assets lending 实物放款;有抵押贷款 \59+JLmP4  
assets of the company passing on the death 死者去世时转移的公司资产 uk16  
assets pledged as security for liabilities 用作负债抵押的资产 W,:*`  
assets portfolio 资产投资组合 Ao2t=vg  
assets price 资产价格 D3$}S{Yw1  
assets quality 资产质素 El ,p}Bi.  
assets realization 资产变现 M(xd:Fa?  
assets refinancing arrangement 资产再集资安排 ;a2TONW   
assets securitization 资产证券化 t\X5B]EZ  
assets situated outside Hong Kong 在香港以外地方的资产 U]O7RH  
assets stripping 削减资产;拆卖资产 U\P ;,o  
assets value 资产值 Z':}ZXy]  
assignee 承让人 - 3kg,=HU;  
assignment 转让;转让书;转让契 4Y[tx]<  
assignment of interest 权益转让 !h4L_D0  
assignment of letters patent and trade mark 专利证书及商标转让 #7GbG\  
assignment of property 物业转让;物业转让书 |,|b~>  
assignment right 转让权 3DbS\jja  
assignor 转让人 S 7RB` I5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,*Jm\u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1 %K^(J;  
associate member 附属会员 j"hfsA<_I  
associated body corporate 相联法人团体 !q mnMY$  
associated company 相联公司;联属公司 ki48]#p  
associated corporation 相联法团 F.zn:yX5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H1]G<N3  
公认会计师公会〔英国〕 &Nl:  
Association of Futures Exchange Brokers 香港期货经纪协会 (bY#!16C:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y;G+jC8   
association of underwriters 承保人组织 N^H~VG&D(  
assumption of control 接管 ewN!7  
assurance 担保;保险;转易;转易书 zQ&`|kS  
assurance of interest 权益的转易 \:, dWL u  
at 19XX price 按一九XX年价格计算 Cwl#(; @  
at a discount 按赔价计算;按贴水价格计算;打折扣 0& 54xP  
at a premium 按溢价计算;按升水价格计算 `L/\F,  
at call 通知付款;按通知 X H,1\J-S  
at constant market price 按固定市价计算 LNPwb1)  
at constant price 按固定价格计算 u?r=;:N|y  
at cost 按成本计算 N;Wm{~Zhb  
at current market price 按当时市价计算;按现时市价计算 8wMu^3r  
at current price 按当时价格计算;按现时价格计算 &N.D!7X  
at factor cost 按要素成本计算;按生产要素成本计算 u6j\@U6I  
at money-of-the-day price 按付款当日价格计算 q3<Pb,Z  
at or better 按指定或较佳价位〔买卖指令〕 A@^Y2:pY  
at par 按面值计算;平价 d#'aTmu!  
at sight 见票即付 -AWL :<  
at the close 按收市盘 i{vM NI{  
at the opening 按开市盘 gmd-$%"  
attestation 见证;见证条款 fO|oV0Rw  
at-the-money option 平价期权 )5Mf,  
attorney 受权人;受托代表人 [9Q}e;T  
attornment 新拥有人承认书 v2][gn+58  
attributable profit 可归属利润 WW\t<O;z  
attributable share value 可归属股份价值 S3l$\X;6X  
Auckland Stock Exchange 奥克兰证券交易所 }&M$  
auction 拍卖 +zn&DG0\X  
auctioneer 拍卖商 U= QfInB  
audit 审计;核数 Z:j6AF3;  
Audit Commission 审计署 b=(?\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QpbyC_:;$4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 c0h:Vqk-  
audit review 帐目审查 dz3chy,3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9Kf# jZ  
audited account 审计帐目;经审计的帐目 {]ie|>'=C  
audited annual account 经审计的周年帐目 J=Q?_$xb}  
audited balance sheet 经审计的资产负债表 J0K25w  
auditor 核数师;核数主任;审计师 v0v%+F#>@  
auditor's certificate 核数师证明书;审计师证明书 qn=~4rg]R  
auditor's report 核数师报告;审计师报告 I*hCIy#;  
Aussie bond 澳元债券 +X#JCLD  
austerity budget 紧缩预算 Kw_> X&GcJ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $ReoIU^<  
Australia All Ordinaries Index 澳洲所有普通股票指数 tn>z%6;&Z  
Australian Dollar [AUD] 澳元 V 3?x_pp  
Australian Options Market 澳大利亚期权市场 L Vt{`   
Australian Securities Commission 澳洲证券事务监察委员会 v 9\2/B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h' #C$i  
Australian Stock Exchange 澳大利亚证券交易所 FyY<Vx'yQ  
Austrian Schilling [ATS] 奥地利先令 M`{~AIqd(  
authentication 认证;鉴证 %an"cQ ]  
authority to purchase 委托购买证;委购书 &Cv0oi&B  
authorization 认可;核准;授权;授权书 ) bRj'*  
authorization by direction 指示授权 )4u6{-|A  
authorization by instruction 指令授权 AT$eTZ]M  
authorization by warrant 令状授权 Cp{ j+Ia  
authorization of unit trust 单位信托的认可 Ky(=O1Ufu  
authorized agent 指定代理人 ixJ%wnz  
authorized capital 法定资本 ':Avh|q3N  
authorized clerk 出市员 `q":i>FP2  
authorized dealer 认可交易商 NWx.l8G  
authorized financial institution 认可财务机构 y{{7)G  
authorized fund 认可基金 Tp-<!^o4  
authorized fund house 获授权的基金公司;认可基金公司 KPW2e2{4@  
authorized institution 认可机构 :70n%3a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bUJ5j kZ)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5^:N]Mp"  
authorized insurer 获授权保险人;获认可承保人 fZ8at  
authorized investment 特准投资项目 ^6c=[N$aW  
authorized person 获授权人 Pi7IBz  
authorized representative 获授权代表 bvpP/LeY  
authorized share capital 法定股本 (x"TM),Q  
automated quotation system 自动报价系统 `*Ar6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5ctH=t0  
自动交易系统〔香港期货交易所有限公司〕 YI0ubB  
automatic adjustment mechanism 自动调整机制 3"9'MDKH  
automatic adjustment system 自动调整系统 GP|G[  
Automatic Clearing House 自动票据交换所 ur*@TIvD  
automatic exchange rates accumulation system 自动化汇率累集系统 (`nn\)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3JnBKh\n  
automatic teller machine [ATM] 自动柜员机 Dj0`#~  
autopay 自动转帐 %#g9d  
available assets 可用资产 t>]wWYy  
available fiscal reserve 现存财政储备 B-EVo&.  
available profit 可用利润 kWkAfzf4a  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 YTWlR]Tr6?  
average 平均;平均数;海损 ~x}/>-d  
average basic salary 平均基本薪金 ^#:F8D  
average consumer expenditure 平均消费开支;一般消费开支 SY: gr  
average cost 平均成本 YS7R8|  
average cost of land production 增辟土地平均成本 IG}`~% Z  
average daily turnover 平均每日成交额 iobL6SUZ  
average daily wage rate 平均每日工资率 5 *w a  
average expenditure pattern 平均开支模式 '8O(J7J  
average growth rate 平均增长率 yDk|ad|  
average net fixed assets 固定资产平均净值  ^##tk  
average of relatives 相对价格平均数 lL6 bIjf  
average price 平均价格 u>e4;f`F  
average propensity to consume 平均消费倾向;一般消费倾向 1#o>< ?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 7soiy A  
average rate 平均率 9t`   
average revenue 平均收入;平均收益  Xn<~ln  
average stock 平均库存;平均存货 ?$:;hGO.<~  
average yearly rent 平均年租 7F=Xn@ _  
avoidance of double taxation 避免双重课税 EKwA1,Xz  
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 z% ln}  
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