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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: l!,tssQ  
A share A股;甲类股份 $V87=_}  
abatement of tax 减税;减扣免税额 +^BTh rB  
ABN AMRO Bank N.V. 荷兰银行 Y~}MfRE3z  
above-the-line expenditure 线上项目支出;经常预算支出 %r[`HF>  
above-the-line receipt 线上项目收入;经常预算收入 O&7.Ry m  
ABSA Asia Limited 南非联合亚洲有限公司 {"'M2w:|D1  
absolute change 绝对数值变更 GN|"RuQ  
absolute expenditure 实际开支 ) f~;P+  
absolute guideline figure 绝对准则数字 |.c4y*  
absolute interest 绝对权益 %NkiYiA  
absolute order of discharge 绝对破产解除令 fS"u"]j*e  
absolute profit margin 绝对利润幅度 Nw. )O  
absolute value 实值;绝对值 ] 0R*F30]  
absolutely vested interest 绝对既得权益 Y!M0JSaM  
absorbed cost 已吸收成本;已分摊成本 I7U/={[J  
absorption 吸收;分摊;合并 3 P0z$jh"H  
absorption rate 吸收率;摊配率;分摊率 \ aJ>?   
ACB Finance Limited 亚洲商业财务有限公司 Osqk#Oh  
acceptable form of reciprocity 合理的互惠条件 lj]M 1zEz&  
acceptable rate 适当利率;适当汇率 5,;\zSz  
acceptance agreement 承兑协议 fn<dr(Dx  
acceptance for honour 参加承兑 "_UnN}Uk  
acceptor 承兑人;接受人;受票人 ]|3hK/  
acceptor for honour 参加承兑人 U '{PpZ  
accident insurance 意外保险 o+|>D&CW%  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kl.*Q  
accident insurance scheme 意外保险计划 w,IJ44f ^%  
accident year basis 意外年度基准 ;> 7~@ K  
accommodation 通融;贷款 gOg7:VPG  
accommodation bill 通融票据;空头票据 N_g=,E=U%  
accommodation party 汇票代发人 qXtC7uNj$  
account balance 帐户余额;帐户结余 a~yiLq  
account book 帐簿 XgxO:"B  
account collected in advance 预收款项 @]Vcl"t  
account current book 往来帐簿 ]pm/5|  
account of after-acquired property 事后取得的财产报告 eztK`_n  
account of defaulter 拖欠帐目 4(htdn6\  
account payable 应付帐款 )Cdw_Yx  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h>V6}(~;.  
account receivable 应收帐款 f_ MK4  
account receivable report 应收帐款报表 ZW?h\0Hh  
account statement 结单;帐单;会计财务报表 SXsszb:_  
account title 帐户名称;会计科目 rTR$\ [C  
accountant's report 会计师报告 pS8\B  
Accountant's Report Rules 会计师报告规则 551_;,t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?u2\ *@C  
Accounting Arrangements 《会计安排》 \L>XF'o  
accounting basis 会计基础 (g;O,`|c,  
accounting by Official Receiver 破产管理署署长呈交的帐目 jW&*?6<  
Accounting Circular 《会计通告》 |gV~U~A]  
accounting class 会计类别 ds*gL ~k^  
accounting date 记帐日期;会计结算日期 5%D`y|  
accounting for money 款项核算 GipiO5)1C  
Accounting Officer 会计主任 y3j$?o M  
accounting period 会计报告期;会计期 9(fh+  
accounting policy 会计政策;会计方针 `0ZH=*P  
accounting practice 会计惯例 $/^Y(0  
accounting principle 会计准则 ?n<F?~  
accounting record 会计记录 W.4R+kF<  
accounting report 会计报告 C+\z$/q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %(s|  
Accounting Society of China 中国会计学会 HCr}|DxyK  
accounting statement 会计报表 vgc~%k62c  
accounting system 会计制度;会计系统 X,3"4 SK  
accounting transaction 会计事项;帐务交易 Jb{g{a/  
accounting treatment 会计处理 VP< zOk7  
accounting year 会计年度 '[6]W)f  
accretion 增值;添加 z~Zm1tZs  
accrual 应计项目;应累算数目 iOm&(2/  
accrual basis 应计制;权责发生制 \u.5 _ g  
accrual basis accounting 应计制会计;权责发生制会计 EE09 Er %\  
accrue 应累算;应计 MZV bOcSAd  
accrued benefit 应累算利益 idBd aZg  
accrued charges 应计费用 Z^]Oic/0Oa  
accrued cumulative preference share dividend 应累算的累积优先股股息 H5]q*D2  
accrued expenses 应累算费用 euY+jc%  
accrued interest payable 应付利息;应计未付利息 !rgXB(  
accrued interest receivable 应收利息;应计未收利息 `Zp*?  
accrued right 累算权益 \Uh/(q7  
accruing profit 应累算的利润 =?L16mu1&  
accumulated fiscal reserve 累积财政储备 MuO(%.H  
accumulated profit 累积利润;滚存溢利 Qv,ORm h5  
accumulated reserve 累积储备 FXk*zXn6  
accumulation of surplus income 累积收益盈余 Y<^Or  
acquired assets 既得资产 jB -A d8  
acquisition 收购;购置;取得 q: F6MW  
acquisition cost 购置成本 K4Ed]hX  
acquisition expenses 购置费用 CWZv/>,%  
acquisition of 100% interest 收购全部股权 (xfy?N  
acquisition of control 取得控制权 F6{ O  
acquisition of fixed assets 购置固定资产 x15&U\U  
acquisition of shell “买壳” Nba1!5:M  
acquisition price 收购价 Lniz>gSc  
act of God 天灾 CZy!nR!  
acting partner 执事合伙人 NWwKp?  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,X| >d  
active partner 积极参与的合伙人 .4 NcaMj  
active trading 交投活跃 \xOYa  
actual circulation 实际流通 m k~F@  
actual cost 实际成本 (CDh,ZN;|  
actual expenditure 实际开支;实际支出 ~A/vP-  
actual income 实际入息;实际收入;实际收益 /5 KY6XxR  
actual market 现货市场 FBi&M Z`  
actual price 现货价;实际价格 1"A"AMZf  
actual profit 实际利润 Ye^#]%m  
actual quotation 实盘;实际价位;实际报价 5!i\S[:  
actual year basis 按实际年度计算 JWM4S4yZHR  
actuals 实货 U2Siw   
actuarial investigation 精算调查 9;gy38.3  
actuarial principle 精算原则 Cs]\3R|D`  
actuarial report 精算师报告 N#OO{`":Z`  
Actuarial Society of Hong Kong 香港精算学会 A;xH{vo{  
actuarial valuation 精算师估值 /xg1i1Et  
actuary 精算师 Zz|et206  
ad referendum agreement 暂定协议;有待覆核的协定 2zsDb'r  
ad valorem duty 从价税;按值征税 )CH\]>-FO  
ad valorem duty system 从价税制 J"eE9FLM  
ad valorem fee 从价费 m 2%  
ad valorem tariff 从价关税 tTq2 AR|  
additional allowance 额外免税额 0 4ceDe  
additional amount for unexpired risk 未过期风险的额外款额 T~lHm  
additional assessable profit 补加应评税利润 LK|rLoia:  
additional assessment 补加评税 lR ZuXo9<  
additional commitment 额外承担 *6(/5V  
additional commitment vote 额外承担拨款 #%CB`l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Urm(A9|N  
additional dependent parent allowance 供养父母额外免税额 V'N]u (^  
additional provision 额外拨款 b5 AP{ #  
additional stamp duty 附加印花税 & @ $D(  
additional tax 补加税罚款;补加税款 0VgsV;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s|Vbc@t  
adjudged bankrupt 被裁定破产 jjoyMg95  
adjudicated bankrupt 裁定破产人 *]S&V'Di  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2G/CN"  
adjudication of bankruptcy 裁定破产;宣告破产 I~M@v59C  
adjudication of insolvency 裁定无力偿还债务 DRu#vC  
adjusted actual 经调整的实数;调整后的实数 K}dvXO@=|c  
adjusted current assets 经调整的流动资产;调整后的流动资产 ?D@WXE0a  
adjusted figure 经调整的数字;调整后的数额 r[nvgzv@  
adjusted liabilities 经调整的负债;调整后的负债 x]"N:t  
adjusted loss 经调整的亏损;调整后的亏损 VPDd*32HC  
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 QlnI&o  
adjusted profit 经调整的利润;调整后的利润 .gwT?O,  
adjusted surplus 经调整的盈余额;调整后的盈余额 r[&/* ~xL  
adjusted value 经调整的价值;调整后的价值 4:s!mHcz  
adjustment 调整;修订;理算〔保险〕 C/z0/mk  
adjustment centre 调剂中心 &~N@M!`Dn  
adjustment lag 调整过程的时间差距;调整时差 mSYm18   
adjustment mechanism 调整机制 vu.?@k@  
adjustment of loss 亏损调整 y!}XlllV  
adjustment process 调整过程;调整程序 i2(v7Gef  
adjustment range 调整幅度 (ER9.k2  
administered exchange rate 受管制汇率 Wa.xm_4s2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8Dtpb7\o  
administration expenses 行政费用 oQ/T5cOj  
administration fee 手续费;行政费 f=Pn,.>tIz  
administration in bankruptcy 破产管理 k'N``.  
administration order 遗产管理令 ~|Ln9f-g  
administrator 管理人;遗产管理人 0A~UuH0.  
administrator of the estate 遗产管理人 #_aq@)Fd  
admission of debt 债项承认书 v=hn# U  
admission of proof 接纳债权证明 m a@V>*u  
advance 放贷款项;垫付款项;预支款项;预付款项 H lM7^3(&  
advance account 暂支帐目;预付款帐户 & fWC-|  
advance compensation 预付补偿金 Oso**WUOZ&  
advance from shareholder 股东垫款 4vN:Kj  
advance pending reimbursement 预支以待日后付还 yp^k;G?_d  
advanced economy 先进经济体系 ^0cbN[~/ns  
advancement 预付;预付财产 EmrkaV-?k  
advances warrant 垫款令 EK[J!~  
advancing 贷出 vk X+{n  
adverse balance 逆差 chUYLX}45  
adverse exchange 逆汇 GiM-8y~  
advertisement addressed to shareholders 在报章刊登的致股东通告 l4r >#n\yj  
advice for collection 托收通知书 ){#INmsF  
advice of drawing 提款通知书;汇票通知书 SpU|Q1Q/h  
advice of payment 付款通知 lN:;~;z_  
Advisory Committee [Securities and Futures Commission] .81Y/Gad_  
谘询委员会〔证券及期货事务监察委员会〕 P*7G?  
Advisory Committee on Diversification 经济多元化谘询委员会 v&/H6r#E.  
affidavit 誓章;遗产申报誓章 d_pIB@J  
affidavit of no receipt 述明无收款的誓章 oOvQA W8`  
affiliate 联号;联营公司;附属公司 lOeX5%$Z  
affiliated company 附属公司;联号;联营公司 5fiWo^s}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +"BJjxG  
affordability 负担能力 S ;rd0+J  
African Development Bank [AfDB] 非洲开发银行 hF@%k ;I  
after-acquired property 事后取得的财产 Z:N;>.3i  
after-hours dealing 市后交易 *<67h*|)  
after-tax profit 税后盈利;税后利润;税后溢利 5XHejHn>  
agency agreement 代理协议 9@ fSO<  
agency expenses 代理机构的开支 TB.>?*<n]  
agency fee 代理费 ]4[%Sv6]G  
Agency Law 《代理法》 e/:?9  
agent 代理人;承销人 ^zO{Aks  
agent of company 公司代理人 XL aD#J  
agent's fee 代理人费;经纪费 W3>9GY90R  
aggregate 总计;总数;总体数字 OOXSJE1  
aggregate amount 总款额;总额 x=7:D  
aggregate assets and liabilities 总体资产与负债 612,J  
aggregate at constant price 按固定价格计算的总体数字 K`9~#Zx$  
aggregate demand 总需求 d ([~o  
aggregate gross position 总持仓量 3fQ`}OcNr  
aggregate limit 总限额 G93V=Bk=  
aggregate of salaries tax 合计薪俸税 j_}:=3  
aggregate performance 总体表现;总体业绩 #9[>  
aggregate supply 总体供应 \ZV>5N3hS  
aggregate surplus 总盈余 +CdUr~6  
aggregate total 整体总额 Bi \fB-|  
aggregate value 总值;合计价值 80Fa i  
aggregated basis 合计基准 K.wRz/M& g  
aggregated net chargeable income 合计应课税入息实额 ]nRf%Vi8g  
aggregation 合并计算;合计;总和 P,)D0i  
aggregation of incomes of husband and wife 夫妇入息合并计算 A_U=`M=-  
aggregation of property 财产的总和 -o"b$[sf=Z  
agio 差价;贴水 ."BXA8c;A  
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》 5&EBU l}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %au>D  
《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》 8VQ!&^9!U#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +3zQ"lLD^  
《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》 Myg;2.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment VUUnB<j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ub>:dNBN  
agreement for a settlement 授产协议 e4Ibj/  
agreement for assignment 转让协议 l\AdL$$Mb  
agreement for sale 售卖协议;买卖协议 T}Wbt=\M  
agreement for sale and purchase 买卖协议 wt9f2  
agreement for the payment of interest 支付利息协议 }qp)VF  
agreement for the repayment of money 还款协议 :'<;]~f  
agreement of reinsurance 再保险协议 Q~wS2f`)  
Agricultural Bank of China 中国农业银行 v07A3oj  
air passenger departure tax 飞机乘客离境税 R|)l^~x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GQYn |vm  
airport tax 机场税 fP4P'eI  
alcohol duty 酒精税 w<!,mL5 N  
alienation 让与;让渡;转让 3p HI+a  
alimony 生活费;赡养费 q+8de_"]  
All Ordinaries Index [AOI] 所有普通股指数 5p~5-_JX  
all risks 全险;综合险 eA]8M^  
All Sales Record for Stock Market 《股票市场成交报告》 hTEb?1CXU  
Allied Capital Resources Limited 新联财务有限公司 [6g$;SicT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4Lk<5Ho  
allocation letter 拨款信件 Dl0{pGK~  
allocation of fund 分配款项;预留款项 Z~94<*LEp  
allocation of profit 利润分配;溢利分配 DS%]7,g]  
allocation warrant 拨款令 t D 8l0  
allotment 分配;配股 xa]yq%  
allotment notice 股份配售通知;配股通知 yId1J  
allotment of shares 股份分配 Y[PC<-fyf  
allowable 可获宽免;免税的 aLW3Ub{h  
allowable business loss 可扣除的营业亏损 ^.@%n1I"5y  
allowable expenses 可扣税的支出  ^ b5+A6?  
allowance 免税额;津贴;备抵;准备金 Io IhQ  
allowance for debts 债项的免税额 <uFj5.  
allowance for depreciation by wear and tear 耗损折旧免税额 R%}<z*~NE@  
allowance for funeral expenses 殡殓费的免税额 n ei0LAD  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 g&w~eWpk  
allowance for repairs and outgoings 修葺及支出方面的免税额 7>MG8pf3a  
allowance to debtor 给债务人的津贴 Z VdQ$  
alteration of capital 资本更改 a"O;DYh  
alternate trustee 候补受托人 p]y.N)a  
amalgamation 合并 SfY 5Xgp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G,<d;:  
ambit of charges 征税范围;收费范围 SnUR?k1  
amended valuation 经修订的估值 9L-jlAo<  
American Commodities Exchange 美国商品交易所 ;m.6 ~A  
American Express Bank Limited 美国运通银行 9:xs)t- _  
American Stock Exchange 美国证券交易所 &|'yqzS3  
amortization 摊销 C`qV+pV  
amount due from banks 存放银行同业的款项 r~QE}00@^  
amount due from banks abroad 存放海外银行同业的款项 $A,YQH+  
amount due from holding companies 控股公司欠款 :,qvqh][  
amount due from local banks 存放本港银行同业的款项 XGe;v~L  
amount due to banks 银行同业的存款 jFKp~`/#  
amount due to banks abroad 海外银行同业的存款 |XQ_4{  
amount due to holding companies 控股公司存款 PvW4%A@0  
amount due to local banks 本港银行同业的存款 Bnwq!i!M  
amount due to outport banks 外埠银行同业的存款 .C+(E@eyA  
amount for note issue 发行纸币的款额 Fo ;J3<U)  
amount of bond 担保契据的款额 L|(U%$  
amount of consideration 代价款额 Hiwij,1  
amount of contribution 供款数额 d+]=l+&  
amount of indebtedness 负债款额 |${ImP  
amount of principal of the loan 贷款本金额 hD?6RVfG  
amount of rates chargeable 应征差饷数额 sieC7raO  
amount of share capital 股本额 #k &#d9}  
amount of sums assured 承保款额 WQ:Y NmQ1p  
amount of variation 变动幅度 ?A.ah  
amount of vote 拨款数额 dOaCdnd~  
amount payable 应付款额 e9Gu`$K  
amount receivable 应收款额 vy={ziJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )OQ<H.X  
analysis 分析 KC:6^h'.  
ancillary risk 附属风险 5f0g7w =-  
annual account 周年帐目;周年帐目报表;年度决算;年结 #J5_z#-Q;  
annual accounting date 年结日期 =\)zb'\=d  
annual allowance 每年免税额;年积金;年度津贴;年津 Q;q{1M>  
annual balance 年度余额 B2LXF3#/  
annual disposable income 每年可动用收入 rhaq!s38:  
annual estimates 周年预算 Q*'OY~  
annual fee 年费 XMP4YWuVc  
annual general meeting 周年大会 jyyig%  
annual growth rate 年增率;每年增长率 Y1ca=ewFx  
annual long-term supplement 长期个案每年补助金 {w"Cr0F,  
annual pensionable emolument 可供计算退休金的年薪 `YZl2c<w*  
annual report 年报 %yfl-c(u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !:esdJH  
annual return 周年报表;周年申报表;每年报税表格 \3K7)o^  
Annual Return Rules 《周年报表规则》 3'A0{(b  
annual review of consumer prices 每年消费物价回顾 *M#L)c;6  
annual roll-forward basis 逐年延展方式 Z1$U[Tsd  
annual salary 年薪 ku}`PS0UGd  
annual statement 年度报表;年度决算表 R/E6n &R  
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 EASmB  
annuitant 年金受益人 z`Nss o=  
annuity 年金 ^k^?>h  
annuity contract 年金合约 )^6Os2  
annuity on human life 人寿年金 H~Uy/22aQy  
antecedent debt 先前的债项 (LXYx<  
ante-dated cheque 倒填日期支票 y[AB,Dd  
anticipated expenditure 预期开支 6<5:m:KE  
anticipated net profit 预期纯利 ln , 9v  
anticipated revenue 预期收入 X+,0;% p  
anti-inflation measure 反通货膨胀措施 v&]y zl  
anti-inflationary stance 反通货膨胀立场 ,BGUIu6  
apparent deficit 表面赤字 PVljb=8F  
apparent financial solvency 表面偿债能力 8)"lCIf  
apparent partner 表面合伙人 W|0))5a  
application for personal assessment 个人入息课税申请书 2cGiE{  
application of fund 资金应用 GGhk`z  
application to release as liquidator and to destruct the books of accounts and documents S^EAE]  
申请免除清盘人职务及毁灭帐簿与文件 ` ` Yk  
appointed actuary 委任精算师 eq&QWxiD*  
appointed auditor 委任核数师;委任审计师 @}{uibLD\  
appointed trustee 委任的受托人 .O#7X  
appointer 委任人 Z8Vof~  
apportioned pro rata 按比例分摊 n6Z!~W8  
apportionment 分配;分摊 Q^@7Yg@l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N@!PhP  
apportionment formula 分摊方程式 aiE\r/k8s  
apportionment of estate duty 遗产税的分摊 <X& fs*x&  
appraisal 估价;评估 vMJ(Ll7/  
appreciable growth 可观增长 GM)q\Hx{  
appreciable impact 显着影响 5U]@ Y?  
appreciable increase 可观增长 6zNWDUf  
appreciation 增值;升值 Y"s8j=1m  
appreciation against other currencies 相对其他货币升值 B J I N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )z4eRs F|  
appreciation tax 增值税 {7%HK2='  
appropriation 拨款;拨用;拨付 Z6Kp-z(l3  
appropriation account 拨款帐目 lHTr7uF(  
Appropriation Bill 拨款法案 tc\ZYCFr  
appropriation-in-aid system 补助拨款办法 !g=b=YK  
approved assets 核准资产 TGPZUyi3!=  
approved basket stock 认可一篮子证券 ovXk~%_  
approved budget 核准预算 Q0x?OL]A  
approved charitable donation 认可慈善捐款 MOp "kA  
approved charitable institution 认可慈善机构 g4+Hq *  
approved currency 核准货币;认可货币 _RZ"WA^[  
approved estimates 核准预算 ZB/1I;l`c  
approved estimates of expenditure 核准开支预算 r{S DJa  
approved overseas insurer 核准海外保险人 ]gaeN2  
approved overseas trust company 核准海外信托公司 )vVf- zU  
approved pooled investment fund 核准汇集投资基金 <$25kb R5K  
approved provident fund scheme 认可公积金计划 zM<L_l&  
approved provision 核准拨款 G8/q&6f_  
approved redeemable share 核准可赎回股份 =#<bB)59  
approved regional stock 认可地区性证券 b^ [ z'  
approved retirement scheme 认可退休金计划 sdyNJh7Jr  
approved subordinated loan 核准附属贷款 ('\sUZ+5  
arbitrage 套戥;套汇;套利 |90X_6(  
arbitrageur 套戥者;套汇者 k"/Rjd(;  
arbitrary amount 临时款项 e-\/1N84  
arrangement 措施;安排;协定 ]f U&?z#  
arrears 欠款 ib!TXWq  
arrears of pay 欠付薪酬 X-TGrdoX  
arrears of revenue 逾期未收税款;逾期未收的帐项 w1VYU>  
articles of association 组织章程;组织细则;组织章程细则 eQn[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S{f,EBE  
ascertainment of profit 确定利润 Hr!$mf)h  
"Asia Clear" “亚洲结算系统” ZW0\_1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  {d0-.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .jtv Hr}U  
Asian Development Fund [ADF] 亚洲发展基金 #e,TS`"eD  
Asian dollar bond 亚洲美元债券 yx:+Xy*N  
Asian dollar market 亚洲美元市场 *rHz/& ,  
Asian dollar rate 亚洲美元利率 `<| <1,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :eJJL,v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vH1,As  
asked price 沽盘;喊价;索价;卖方报价 !"Q%I#8uh  
assessable income 应评税入息 ^3H:I8gRCl  
assessable loss 应评税亏损 9PV+Kr!c5I  
assessable profit 应评税利润 &1&OXm$  
assessable value 应评税值 >7~*j4g  
assessed profit 估定利润 cs9h\]ZA  
assessed value 经评估价值 e5n]@mu%  
assessment 评税;评定;估价;评税单 m.! M#x2!  
assessment number 评税编号;估价编号 iF837ng5  
assessment of additional tax 补加税评税 ,9_O4O%  
assessment of performance 业绩评估;实绩评价 i^ |G  
Assessor 评税主任 g0}jE%)  
asset price bubbles 资产价格泡沫 {x_cgsn  
asset-backed securities 具资产保证的证券 ',t*:GBZCf  
assets accretion 资产增值 ZZTf/s*  
assets and liabilities 资产与负债 ]FIIs58IM  
assets betterment statement 资产递增表;资产改进表 ~K<h~TNP  
assets lending 实物放款;有抵押贷款 ,r]H+vWS  
assets of the company passing on the death 死者去世时转移的公司资产 -38"S;M8  
assets pledged as security for liabilities 用作负债抵押的资产 o^* :  
assets portfolio 资产投资组合 pL`Q+}c}  
assets price 资产价格 -;&I S  
assets quality 资产质素 ZX1/6|_  
assets realization 资产变现 "Y&   
assets refinancing arrangement 资产再集资安排 /~f[>#  
assets securitization 资产证券化 lBs-u h  
assets situated outside Hong Kong 在香港以外地方的资产 ABkDOG2br  
assets stripping 削减资产;拆卖资产 x|dP-E41\  
assets value 资产值 qBh@^GxY),  
assignee 承让人 oSkQ/5hg.  
assignment 转让;转让书;转让契 ``$$yS~d};  
assignment of interest 权益转让 _5~|z$GW  
assignment of letters patent and trade mark 专利证书及商标转让 ?*+U[*M  
assignment of property 物业转让;物业转让书 SOM? 0.  
assignment right 转让权 @fp@1n  
assignor 转让人 k} &wy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 K\XQ E50  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .KC V|x;QW  
associate member 附属会员 fKqr$59>  
associated body corporate 相联法人团体 FA)ot)]  
associated company 相联公司;联属公司 8Q<Nl=g>'  
associated corporation 相联法团 <PuY"-`/Oc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A:GqR;;"x>  
公认会计师公会〔英国〕 vo\'ycPv  
Association of Futures Exchange Brokers 香港期货经纪协会 b+J|yM<`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (@xC-*  
association of underwriters 承保人组织 FZ+2{wIV^  
assumption of control 接管 )$9w Kk\F  
assurance 担保;保险;转易;转易书 Tgtym"=xd  
assurance of interest 权益的转易 {nUmlP=mS  
at 19XX price 按一九XX年价格计算 hLgX0QV  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]wEI *c(  
at a premium 按溢价计算;按升水价格计算 /*Q3=Dse]  
at call 通知付款;按通知 % R25,  V  
at constant market price 按固定市价计算 bO/r1W  
at constant price 按固定价格计算 -bOtF%  
at cost 按成本计算 fg#e*7Odn  
at current market price 按当时市价计算;按现时市价计算 %#v$d  
at current price 按当时价格计算;按现时价格计算  =5B5  
at factor cost 按要素成本计算;按生产要素成本计算 H7&y79mB  
at money-of-the-day price 按付款当日价格计算 U!o  
at or better 按指定或较佳价位〔买卖指令〕 "i/GzD7`n  
at par 按面值计算;平价 Qu=b-9  
at sight 见票即付 +[uh);vD`G  
at the close 按收市盘 ?zutU w/m  
at the opening 按开市盘 i*mU<:t  
attestation 见证;见证条款 6c-'CW  
at-the-money option 平价期权 |g^YD;9s.  
attorney 受权人;受托代表人 u;rmqo1  
attornment 新拥有人承认书 Aqf91 [c  
attributable profit 可归属利润 .txtt?ZF2  
attributable share value 可归属股份价值 4vG-d)"M2  
Auckland Stock Exchange 奥克兰证券交易所 y|MhV/P04  
auction 拍卖 4To$!=  
auctioneer 拍卖商 e\[q3J  
audit 审计;核数 b' M"To@  
Audit Commission 审计署 2INpo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,pTZ/#vP#  
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〕 JB'tc!!*  
audit review 帐目审查 Ji!i}UjD7!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i_AD3Jrs  
audited account 审计帐目;经审计的帐目 Y96<c" t  
audited annual account 经审计的周年帐目 eF{uWus  
audited balance sheet 经审计的资产负债表 5ILKYUg,  
auditor 核数师;核数主任;审计师 ^i_v\E[QU  
auditor's certificate 核数师证明书;审计师证明书 yQj J-g(.  
auditor's report 核数师报告;审计师报告 Z'k?lkB2i  
Aussie bond 澳元债券 2'M5+[8y8  
austerity budget 紧缩预算 c)^A|{,G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AhOBbss]q  
Australia All Ordinaries Index 澳洲所有普通股票指数 jmv=rl>E*  
Australian Dollar [AUD] 澳元 J0R{|]W8  
Australian Options Market 澳大利亚期权市场 8w[O%  
Australian Securities Commission 澳洲证券事务监察委员会 >@bU8}rT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a-,*iK{_u  
Australian Stock Exchange 澳大利亚证券交易所 -YQS\@?  
Austrian Schilling [ATS] 奥地利先令 ;k#_/c  
authentication 认证;鉴证 RbxQTM_:M  
authority to purchase 委托购买证;委购书 e> 9X  
authorization 认可;核准;授权;授权书 7lwI]/ZH*  
authorization by direction 指示授权 ti9e(Jt!O  
authorization by instruction 指令授权 bIBF2m4  
authorization by warrant 令状授权 DU"Gz!X]Jd  
authorization of unit trust 单位信托的认可 k&t.(r\  
authorized agent 指定代理人 x2)WiO/As  
authorized capital 法定资本 Hn)? xw]x  
authorized clerk 出市员 e#mf{1&  
authorized dealer 认可交易商 y,&[OrCm^\  
authorized financial institution 认可财务机构 -wC}JVVcK  
authorized fund 认可基金 ^C^I  
authorized fund house 获授权的基金公司;认可基金公司 |/l] ]+  
authorized institution 认可机构 g_l-@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _7:Bxx4B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *: FS/ir  
authorized insurer 获授权保险人;获认可承保人 LNk :PD0m  
authorized investment 特准投资项目 RXAE jzf   
authorized person 获授权人 ~YW;'  
authorized representative 获授权代表  bV(BwWm  
authorized share capital 法定股本 W%^!<bFk}m  
automated quotation system 自动报价系统 ^u$=<66  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z P|k3   
自动交易系统〔香港期货交易所有限公司〕 ]Ri=*KZa  
automatic adjustment mechanism 自动调整机制 BRu}"29  
automatic adjustment system 自动调整系统 H'!OEZ  
Automatic Clearing House 自动票据交换所 Ucy=I$"  
automatic exchange rates accumulation system 自动化汇率累集系统 _UkBOJ:G$H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -b?M5P*:  
automatic teller machine [ATM] 自动柜员机 ]-#/wC[$l=  
autopay 自动转帐 _,K[kVn  
available assets 可用资产 Ofoh4BL'1@  
available fiscal reserve 现存财政储备 R>:D&$[RD  
available profit 可用利润 r 56~s5A  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 kkHK~(>G  
average 平均;平均数;海损 [vb#W!M&|  
average basic salary 平均基本薪金 &${| o@  
average consumer expenditure 平均消费开支;一般消费开支 o?M;f\Fy  
average cost 平均成本 z@19gD#8  
average cost of land production 增辟土地平均成本 4|\M`T  
average daily turnover 平均每日成交额 u|$HA>F[  
average daily wage rate 平均每日工资率 A~E S{Zkh  
average expenditure pattern 平均开支模式 8irTGA  
average growth rate 平均增长率 +[n#{;]<  
average net fixed assets 固定资产平均净值 R'B_YKHBY  
average of relatives 相对价格平均数 J7{D6@yLS  
average price 平均价格 o+}1M  
average propensity to consume 平均消费倾向;一般消费倾向 X~o;jJC  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'NjeF&#6  
average rate 平均率 .e3@fq  
average revenue 平均收入;平均收益 q$v0sTk0Y  
average stock 平均库存;平均存货 snkMxc6c[  
average yearly rent 平均年租 s@%>  
avoidance of double taxation 避免双重课税 SbL7e#!!  
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 U_aI!`WXd  
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