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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: 8g\.1<~  
A share A股;甲类股份 5gGr|d|(  
abatement of tax 减税;减扣免税额 YpJzRm{Ra  
ABN AMRO Bank N.V. 荷兰银行 Hogr#Sn2  
above-the-line expenditure 线上项目支出;经常预算支出 |c) #zSv  
above-the-line receipt 线上项目收入;经常预算收入 ec|IT0;  
ABSA Asia Limited 南非联合亚洲有限公司 {PZe!EQ  
absolute change 绝对数值变更 N}\i!YUD  
absolute expenditure 实际开支 NJ.kT uk  
absolute guideline figure 绝对准则数字 3hkA`YSYt  
absolute interest 绝对权益 piU4%EO  
absolute order of discharge 绝对破产解除令 ,M9'S;&^  
absolute profit margin 绝对利润幅度 I/'>Bn+  
absolute value 实值;绝对值 ][3 "xP  
absolutely vested interest 绝对既得权益 E)Dik`Ccl  
absorbed cost 已吸收成本;已分摊成本 1*Z}M%  
absorption 吸收;分摊;合并 YV+e];s  
absorption rate 吸收率;摊配率;分摊率 B6BOy~B0  
ACB Finance Limited 亚洲商业财务有限公司 @I%m}>4Jm  
acceptable form of reciprocity 合理的互惠条件 b+kb7  
acceptable rate 适当利率;适当汇率 4R6X"T9-  
acceptance agreement 承兑协议 E>&dG:3no  
acceptance for honour 参加承兑 q;rU}hAzG0  
acceptor 承兑人;接受人;受票人 `+U-oqs  
acceptor for honour 参加承兑人 Ab2VF;z :  
accident insurance 意外保险 1!~9%=%  
Accident Insurance Association of Hong Kong 香港意外保险公会 jsuQ R  
accident insurance scheme 意外保险计划 r_)*/  
accident year basis 意外年度基准 }G]]0Oi2  
accommodation 通融;贷款 BP`UB  
accommodation bill 通融票据;空头票据 yY}`G-)g~*  
accommodation party 汇票代发人 1UOFTI2S|  
account balance 帐户余额;帐户结余 bcQ$S;U)  
account book 帐簿 U9Sp$$L  
account collected in advance 预收款项 {2!.3<#  
account current book 往来帐簿 17-K~ybc  
account of after-acquired property 事后取得的财产报告 cng 1k  
account of defaulter 拖欠帐目  ST{<G  
account payable 应付帐款 t JJaIb6Xj  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }RXm=ArN  
account receivable 应收帐款 dme_Ivt  
account receivable report 应收帐款报表 *h`zV<j  
account statement 结单;帐单;会计财务报表 _]B'C  
account title 帐户名称;会计科目 5'X.Z:  
accountant's report 会计师报告 rKO[;]_*  
Accountant's Report Rules 会计师报告规则 ur;8uv2o  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &Oe,$%{hBh  
Accounting Arrangements 《会计安排》 1&U U6|X  
accounting basis 会计基础 VQ +Xh  
accounting by Official Receiver 破产管理署署长呈交的帐目 \2uQ"kJC  
Accounting Circular 《会计通告》 905 /4z'  
accounting class 会计类别 ;#AV~Y- s  
accounting date 记帐日期;会计结算日期 j &~OR6  
accounting for money 款项核算 ;%Qu;FtC  
Accounting Officer 会计主任 S^3I"B  
accounting period 会计报告期;会计期 1Eh (U  
accounting policy 会计政策;会计方针 dH8H<K~  
accounting practice 会计惯例 9T)-|fja_  
accounting principle 会计准则 C/)Xd^#  
accounting record 会计记录 .Ir5gz  
accounting report 会计报告 =V(I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d>2>mT$U  
Accounting Society of China 中国会计学会 F;kNc:X`)  
accounting statement 会计报表 !iMsTH<  
accounting system 会计制度;会计系统 hS<+=3 <M  
accounting transaction 会计事项;帐务交易 l2xM.vR  
accounting treatment 会计处理 <J\z6+,4E  
accounting year 会计年度 tip\vS)  
accretion 增值;添加 n<?:!f`   
accrual 应计项目;应累算数目 ;as B@Q  
accrual basis 应计制;权责发生制 >=wlS\:"  
accrual basis accounting 应计制会计;权责发生制会计 NT:p6(s^  
accrue 应累算;应计 /aP`|&G,)  
accrued benefit 应累算利益 DvU(rr\p  
accrued charges 应计费用 m+zzhv1  
accrued cumulative preference share dividend 应累算的累积优先股股息 EiSS_Lc  
accrued expenses 应累算费用 G>"w$Us  
accrued interest payable 应付利息;应计未付利息 < f1Pj  
accrued interest receivable 应收利息;应计未收利息 Y7 = *-  
accrued right 累算权益 q* +}wP  
accruing profit 应累算的利润 Ve<l7U;  
accumulated fiscal reserve 累积财政储备 LXr nAt  
accumulated profit 累积利润;滚存溢利 JW (.,Ztm  
accumulated reserve 累积储备 >osY?9  
accumulation of surplus income 累积收益盈余 L9"V$MO  
acquired assets 既得资产 5Osx__6$t  
acquisition 收购;购置;取得 H{yeN 5   
acquisition cost 购置成本 u[})|x*N  
acquisition expenses 购置费用 FgLV>#)-  
acquisition of 100% interest 收购全部股权 2]hQ56Yv3  
acquisition of control 取得控制权 1Jt5|'tl  
acquisition of fixed assets 购置固定资产 _dj_+<Y?  
acquisition of shell “买壳” Tm qtj  
acquisition price 收购价 `|[Q]+Mx  
act of God 天灾 u`3J2 ,.  
acting partner 执事合伙人 h49|x&03  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3 cu`U`  
active partner 积极参与的合伙人 M#UW#+*g!  
active trading 交投活跃 lo Oh }y+  
actual circulation 实际流通 J;HkR9<C  
actual cost 实际成本 ]7eQ5[ 5s  
actual expenditure 实际开支;实际支出 5?{a=r9  
actual income 实际入息;实际收入;实际收益 V^[o{'+  
actual market 现货市场 hIE$ut +  
actual price 现货价;实际价格 oIN!3  
actual profit 实际利润 82{Lx7pI  
actual quotation 实盘;实际价位;实际报价 Ru `&>E  
actual year basis 按实际年度计算 >:WnCkbp  
actuals 实货 |\Nu+w   
actuarial investigation 精算调查 !ffdeWHR  
actuarial principle 精算原则 {%*,KB>b  
actuarial report 精算师报告 ?Mtd3F^o?  
Actuarial Society of Hong Kong 香港精算学会 OW;]= k/(  
actuarial valuation 精算师估值 :2vk vLM  
actuary 精算师 nDhr;/"i  
ad referendum agreement 暂定协议;有待覆核的协定 NJRk##Z  
ad valorem duty 从价税;按值征税 _SY4Q s`d  
ad valorem duty system 从价税制 1:(qoA:  
ad valorem fee 从价费 k?ZtRhPu3X  
ad valorem tariff 从价关税 =Q>'?w>  
additional allowance 额外免税额 x4Q*~,n  
additional amount for unexpired risk 未过期风险的额外款额 %We~k'2f  
additional assessable profit 补加应评税利润 ci a'h_w  
additional assessment 补加评税 9Ra*bP ]1  
additional commitment 额外承担 iv*`.9TK-  
additional commitment vote 额外承担拨款 ~bC{ R&p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Yi1lvB?m  
additional dependent parent allowance 供养父母额外免税额 ]3nka$wA*  
additional provision 额外拨款 .5 Sw  
additional stamp duty 附加印花税 @z[,w`  
additional tax 补加税罚款;补加税款 0Z $=2c?xT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K-vG5t0$\/  
adjudged bankrupt 被裁定破产 fMgB!y"Em  
adjudicated bankrupt 裁定破产人 -^yb[b,  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >MwjUq  
adjudication of bankruptcy 裁定破产;宣告破产 78T9"CS  
adjudication of insolvency 裁定无力偿还债务 I&%{%*y  
adjusted actual 经调整的实数;调整后的实数 V C$,Y  
adjusted current assets 经调整的流动资产;调整后的流动资产 ~gg(i"V  
adjusted figure 经调整的数字;调整后的数额 {}RE;5n\['  
adjusted liabilities 经调整的负债;调整后的负债 PT4Wox9U  
adjusted loss 经调整的亏损;调整后的亏损 GG<{n$h  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 g<(3wL,"  
adjusted profit 经调整的利润;调整后的利润 LhO%^`vu  
adjusted surplus 经调整的盈余额;调整后的盈余额 z><u YO$  
adjusted value 经调整的价值;调整后的价值 5n{J}0C  
adjustment 调整;修订;理算〔保险〕 3D|Y4OM  
adjustment centre 调剂中心 BWRAz*V  
adjustment lag 调整过程的时间差距;调整时差 IYAvO%~  
adjustment mechanism 调整机制 lV924mh  
adjustment of loss 亏损调整 1$mxMXNsJ  
adjustment process 调整过程;调整程序 'Km ~3t  
adjustment range 调整幅度 2^RWGCEv  
administered exchange rate 受管制汇率 ;r'y/ Y'?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E0?R,+>&4  
administration expenses 行政费用 6:_@;/03%  
administration fee 手续费;行政费 IdTa tE|^  
administration in bankruptcy 破产管理  qmQ}  
administration order 遗产管理令 {S[+hUl  
administrator 管理人;遗产管理人 -hL0}Wy$N  
administrator of the estate 遗产管理人 [&y="6No  
admission of debt 债项承认书 742 sqHx  
admission of proof 接纳债权证明 a_}k^zw(  
advance 放贷款项;垫付款项;预支款项;预付款项 RI.6.f1dy  
advance account 暂支帐目;预付款帐户 ;J [ed>v;3  
advance compensation 预付补偿金 /q[5-96c  
advance from shareholder 股东垫款 $$'a  
advance pending reimbursement 预支以待日后付还 YvA@I|..~  
advanced economy 先进经济体系 ]$Ud`<Xnx  
advancement 预付;预付财产 o\<m99Ub  
advances warrant 垫款令 *WTmS2?'h  
advancing 贷出 I!LSD i3  
adverse balance 逆差 S=NP}4w,_)  
adverse exchange 逆汇 /L|$* Xj  
advertisement addressed to shareholders 在报章刊登的致股东通告 4PdJ  
advice for collection 托收通知书 p=13tQS<  
advice of drawing 提款通知书;汇票通知书 ^<u9I5?  
advice of payment 付款通知 p>x[:*  
Advisory Committee [Securities and Futures Commission] xwvg @  
谘询委员会〔证券及期货事务监察委员会〕 EY+/ foP  
Advisory Committee on Diversification 经济多元化谘询委员会 <7  
affidavit 誓章;遗产申报誓章 {p.D E  
affidavit of no receipt 述明无收款的誓章 3QM;K^$  
affiliate 联号;联营公司;附属公司 w2 %u;D%  
affiliated company 附属公司;联号;联营公司 B"; >zF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 '?$N.lj$d  
affordability 负担能力 /w[B,_ZKTk  
African Development Bank [AfDB] 非洲开发银行 o}^/K m+t  
after-acquired property 事后取得的财产 @bfW-\ I  
after-hours dealing 市后交易 R{6~7<m.  
after-tax profit 税后盈利;税后利润;税后溢利 Ei$?]~ &  
agency agreement 代理协议 $4YyZ!_.@  
agency expenses 代理机构的开支 \Dn47V{7-  
agency fee 代理费 Q5K<ECoPk  
Agency Law 《代理法》 /xS4>@hn  
agent 代理人;承销人 t?&@bs5~g  
agent of company 公司代理人 Xgb ~ED]  
agent's fee 代理人费;经纪费 sWtT"7>x  
aggregate 总计;总数;总体数字 7tZvz `\  
aggregate amount 总款额;总额 1VXyn\  
aggregate assets and liabilities 总体资产与负债 $!Qv f  
aggregate at constant price 按固定价格计算的总体数字 WF#3'"I  
aggregate demand 总需求 mE>v (JY  
aggregate gross position 总持仓量 >{ /As][  
aggregate limit 总限额 6I8A[   
aggregate of salaries tax 合计薪俸税 ,q_'l?Pn  
aggregate performance 总体表现;总体业绩 _U Q|I|V#  
aggregate supply 总体供应 1UHlA8w7 Q  
aggregate surplus 总盈余 <t~RGn3  
aggregate total 整体总额 k 'CM^,F&  
aggregate value 总值;合计价值 P }BU7`8  
aggregated basis 合计基准 fC4#b?Q  
aggregated net chargeable income 合计应课税入息实额 .@5Ro D[o  
aggregation 合并计算;合计;总和 heizO",8.&  
aggregation of incomes of husband and wife 夫妇入息合并计算 An.Qi=Cv  
aggregation of property 财产的总和 6_rgj{L  
agio 差价;贴水 cu |S|]g  
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》 EdH;P \c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xY_<D+ OV  
《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》 $4Vpl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [<0\v<{`L  
《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》 \N|ma P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment # .j[iN :+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 '!V5 #J  
agreement for a settlement 授产协议 (7zdbJX  
agreement for assignment 转让协议 K-<kp!v  
agreement for sale 售卖协议;买卖协议 1J{1>r  
agreement for sale and purchase 买卖协议 ?^X e^1(  
agreement for the payment of interest 支付利息协议 ^i;y2c  
agreement for the repayment of money 还款协议 *m>XtBw.  
agreement of reinsurance 再保险协议 jIvSjlmI  
Agricultural Bank of China 中国农业银行 O,D/& 0  
air passenger departure tax 飞机乘客离境税 M "W~%   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $E >)  
airport tax 机场税 Uo<iZ3J  
alcohol duty 酒精税 DQ08dP((v  
alienation 让与;让渡;转让 U=Hx&g  
alimony 生活费;赡养费 Hyn*O)q!  
All Ordinaries Index [AOI] 所有普通股指数 K|a^<| S  
all risks 全险;综合险 Bu{1^g:  
All Sales Record for Stock Market 《股票市场成交报告》 X:/Y^Xu  
Allied Capital Resources Limited 新联财务有限公司 6he (v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y%GIKtP  
allocation letter 拨款信件 fR^aFT  
allocation of fund 分配款项;预留款项 NA/hs/ '  
allocation of profit 利润分配;溢利分配 ;$FpxurX  
allocation warrant 拨款令 hQFF%xl  
allotment 分配;配股  ?|$IZ9  
allotment notice 股份配售通知;配股通知 `i"7; _HoV  
allotment of shares 股份分配 n){F FM  
allowable 可获宽免;免税的 bMCy=5  
allowable business loss 可扣除的营业亏损 `@tn Eg  
allowable expenses 可扣税的支出 12olVTuw  
allowance 免税额;津贴;备抵;准备金 s*3p*zf  
allowance for debts 债项的免税额  MYk%p'  
allowance for depreciation by wear and tear 耗损折旧免税额 Nn:>c<[  
allowance for funeral expenses 殡殓费的免税额 :~PzTUz  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 cD5^mxd%  
allowance for repairs and outgoings 修葺及支出方面的免税额 lFZ}.  
allowance to debtor 给债务人的津贴 6xC$R q  
alteration of capital 资本更改 aP`[O]8j  
alternate trustee 候补受托人 5 0KB:1(g  
amalgamation 合并 OS{j5o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &pk&8_=f  
ambit of charges 征税范围;收费范围 4k6,pt"  
amended valuation 经修订的估值 =X24C'!Mpe  
American Commodities Exchange 美国商品交易所 ]+)cXJ}6#  
American Express Bank Limited 美国运通银行 .I1k+   
American Stock Exchange 美国证券交易所 S!JwF&EW  
amortization 摊销 wJ}9(>id*  
amount due from banks 存放银行同业的款项 ^{l^Z +b.  
amount due from banks abroad 存放海外银行同业的款项 p]^?4  
amount due from holding companies 控股公司欠款 B098/`r  
amount due from local banks 存放本港银行同业的款项 ;*AK eI2  
amount due to banks 银行同业的存款 [W*xPXr*  
amount due to banks abroad 海外银行同业的存款 %J b/HWC[  
amount due to holding companies 控股公司存款 bAkCk]>5  
amount due to local banks 本港银行同业的存款 ]A#K;AW{U  
amount due to outport banks 外埠银行同业的存款 wU $j/~L  
amount for note issue 发行纸币的款额 2<X.kM?N{B  
amount of bond 担保契据的款额 ?z/ )Hkw  
amount of consideration 代价款额 +#wh`9[wBt  
amount of contribution 供款数额 $p?TE8G  
amount of indebtedness 负债款额 24; BY'   
amount of principal of the loan 贷款本金额 gQ8FjL6?  
amount of rates chargeable 应征差饷数额 x[m&ILr  
amount of share capital 股本额 I}!Er V  
amount of sums assured 承保款额 {wS)M  
amount of variation 变动幅度 {zmh0c; |  
amount of vote 拨款数额 pI]tv@>:f  
amount payable 应付款额 w1q`  
amount receivable 应收款额 e^ ZxU/e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R{0nk   
analysis 分析 4],*y`& g  
ancillary risk 附属风险 W6 y-~  
annual account 周年帐目;周年帐目报表;年度决算;年结 qTV;L-  
annual accounting date 年结日期 ->q^$#e  
annual allowance 每年免税额;年积金;年度津贴;年津 *$6dNx  
annual balance 年度余额 wBa IN]Y,  
annual disposable income 每年可动用收入 QGkMT +A  
annual estimates 周年预算 65g"$:0  
annual fee 年费 7#G8qh<  
annual general meeting 周年大会 8 mFy9{M  
annual growth rate 年增率;每年增长率 fk)5TPc^  
annual long-term supplement 长期个案每年补助金 9irT}e  
annual pensionable emolument 可供计算退休金的年薪 %j7HIxZh  
annual report 年报 mcgkNED  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lq[o2\  
annual return 周年报表;周年申报表;每年报税表格 UFOUkS F  
Annual Return Rules 《周年报表规则》 lBN1OL[N  
annual review of consumer prices 每年消费物价回顾 \YN(rD-  
annual roll-forward basis 逐年延展方式 WA1h|:Z  
annual salary 年薪 w15Qqh lK  
annual statement 年度报表;年度决算表 UifuRmn  
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 $sa5aUg }  
annuitant 年金受益人 f*tKj.P  
annuity 年金 piPx8jT`F  
annuity contract 年金合约 r}%2;!T  
annuity on human life 人寿年金 hP$v,"$  
antecedent debt 先前的债项 4 >2g&);B  
ante-dated cheque 倒填日期支票 -l2aAK1M  
anticipated expenditure 预期开支 J 6%CF2  
anticipated net profit 预期纯利 uNoP8U%*  
anticipated revenue 预期收入 !YZ$WiPl  
anti-inflation measure 反通货膨胀措施 WNo",Vc  
anti-inflationary stance 反通货膨胀立场 6{8dv9tK  
apparent deficit 表面赤字 %X^K5Io  
apparent financial solvency 表面偿债能力 TTQ(\l4  
apparent partner 表面合伙人 rV[/G#V>{  
application for personal assessment 个人入息课税申请书 eX0ASI9  
application of fund 资金应用 1v2pPUH\  
application to release as liquidator and to destruct the books of accounts and documents (t%+Z"j  
申请免除清盘人职务及毁灭帐簿与文件 ^{+,j}V_H  
appointed actuary 委任精算师 3~5 %6`  
appointed auditor 委任核数师;委任审计师 7LZ A!3  
appointed trustee 委任的受托人 |OarE2  
appointer 委任人 T^F9A55y  
apportioned pro rata 按比例分摊 M tD{/.D>  
apportionment 分配;分摊 Ao}J   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )/4xR]  
apportionment formula 分摊方程式 C(jUM!m  
apportionment of estate duty 遗产税的分摊 +@5@`"Jry  
appraisal 估价;评估 t,4'\nv*  
appreciable growth 可观增长 Of?3|I3 l  
appreciable impact 显着影响 G1z0q3< B  
appreciable increase 可观增长 Qi?xx')  
appreciation 增值;升值 =E~)svl6g  
appreciation against other currencies 相对其他货币升值 tg|7\Z7i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hY5tBL  
appreciation tax 增值税 -q6d&D'B+  
appropriation 拨款;拨用;拨付 QgB%\mO=  
appropriation account 拨款帐目 @Y| %  
Appropriation Bill 拨款法案 </@3}rfUPg  
appropriation-in-aid system 补助拨款办法 S1&Df%Ra  
approved assets 核准资产 Y [ p  
approved basket stock 认可一篮子证券 o+F]80CH  
approved budget 核准预算 )Co&(;zf  
approved charitable donation 认可慈善捐款 f0Zn31c^  
approved charitable institution 认可慈善机构 z pV+W-j]  
approved currency 核准货币;认可货币 JA(M'&q4  
approved estimates 核准预算 k}tT l 2  
approved estimates of expenditure 核准开支预算 "H"4]m1Wc  
approved overseas insurer 核准海外保险人 YgfQ{3^I  
approved overseas trust company 核准海外信托公司 _1EWmHZ?  
approved pooled investment fund 核准汇集投资基金 (w/)u  
approved provident fund scheme 认可公积金计划 Z7:TPY$b  
approved provision 核准拨款 Sn~h[s_(  
approved redeemable share 核准可赎回股份 sY*iRq  
approved regional stock 认可地区性证券 UP?]5x>  
approved retirement scheme 认可退休金计划 Pi&8!e<  
approved subordinated loan 核准附属贷款 Z.x9SEe1t  
arbitrage 套戥;套汇;套利 @Z{!T)#}j  
arbitrageur 套戥者;套汇者 %`b %TH^  
arbitrary amount 临时款项 XI8rU)q  
arrangement 措施;安排;协定 tLc 9-  
arrears 欠款 rV6SN.  
arrears of pay 欠付薪酬 blHJhB&8  
arrears of revenue 逾期未收税款;逾期未收的帐项 #OE]'k Ss  
articles of association 组织章程;组织细则;组织章程细则 < X&{6xu  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 } 0^wJs  
ascertainment of profit 确定利润 Z<M?_<3  
"Asia Clear" “亚洲结算系统” \&Bvh4Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 stcbM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d|Q_Z@;JF  
Asian Development Fund [ADF] 亚洲发展基金 |',$5!:0O  
Asian dollar bond 亚洲美元债券 H}}g\|r&  
Asian dollar market 亚洲美元市场 %"{jNC?  
Asian dollar rate 亚洲美元利率 [t.x cO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?Gr2@,jlD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _A5.  
asked price 沽盘;喊价;索价;卖方报价 10`]&v]T  
assessable income 应评税入息 2F- ]0kGR|  
assessable loss 应评税亏损 '(o*l  
assessable profit 应评税利润 gI5"\"T{  
assessable value 应评税值 IP3%'2}-  
assessed profit 估定利润 uFH ]w] X  
assessed value 经评估价值 RV{'[8gM   
assessment 评税;评定;估价;评税单 n(.U>_ P  
assessment number 评税编号;估价编号 @Fs2J_v  
assessment of additional tax 补加税评税 U5!T-o;3}  
assessment of performance 业绩评估;实绩评价 `:&jbd4H  
Assessor 评税主任 B^yA+&3HI  
asset price bubbles 资产价格泡沫 Cg4l*"_  
asset-backed securities 具资产保证的证券 }US^GEs(  
assets accretion 资产增值 "PhP1;A9,  
assets and liabilities 资产与负债 xfsf  
assets betterment statement 资产递增表;资产改进表 kH9P(`;Vq  
assets lending 实物放款;有抵押贷款 64jFbbd-/  
assets of the company passing on the death 死者去世时转移的公司资产 O>)Fl42IeD  
assets pledged as security for liabilities 用作负债抵押的资产 p.50BcDg  
assets portfolio 资产投资组合 2zQ62t}  
assets price 资产价格 V\4zK$]  
assets quality 资产质素 `L#`WC@[o  
assets realization 资产变现 !`$xN~_  
assets refinancing arrangement 资产再集资安排 [ _N w5_  
assets securitization 资产证券化 gdKn!; ,w#  
assets situated outside Hong Kong 在香港以外地方的资产 [Kc"L+H\  
assets stripping 削减资产;拆卖资产 &]xOjv/?  
assets value 资产值 U`w `Cr  
assignee 承让人 ^w1&A 3=6  
assignment 转让;转让书;转让契 `of` uB  
assignment of interest 权益转让 i=mk#.j~  
assignment of letters patent and trade mark 专利证书及商标转让  WPnw  
assignment of property 物业转让;物业转让书 ay-M.J  
assignment right 转让权 c"H59 jE  
assignor 转让人 e <]^7pz  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0%f}w0]:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XNd%3rm,  
associate member 附属会员 7>sNjOt@M  
associated body corporate 相联法人团体 52H'aHO1  
associated company 相联公司;联属公司 b IZuZF>*  
associated corporation 相联法团 L2GUrf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ln~;Osb  
公认会计师公会〔英国〕 qzbpLV|  
Association of Futures Exchange Brokers 香港期货经纪协会 :\sz`p?EC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "jFRGgd79  
association of underwriters 承保人组织 g$P<`.  
assumption of control 接管 <!m'xOD  
assurance 担保;保险;转易;转易书 E]<Ce;Vj  
assurance of interest 权益的转易 BZr$x8%ki  
at 19XX price 按一九XX年价格计算 Q(gc(bJV  
at a discount 按赔价计算;按贴水价格计算;打折扣 S]#xG+$<  
at a premium 按溢价计算;按升水价格计算 oMNgyAp^  
at call 通知付款;按通知  +?I 1Og  
at constant market price 按固定市价计算 { t1|6R0  
at constant price 按固定价格计算 dY6A)[dAH'  
at cost 按成本计算 ^S]-7>Yyr  
at current market price 按当时市价计算;按现时市价计算 hnf7Q l}  
at current price 按当时价格计算;按现时价格计算 4x;vn8 yh  
at factor cost 按要素成本计算;按生产要素成本计算 9]E;en NQ  
at money-of-the-day price 按付款当日价格计算 vy&< O  
at or better 按指定或较佳价位〔买卖指令〕 gqCDF H  
at par 按面值计算;平价 czH`a=mjH  
at sight 见票即付 rQ+2 -|#  
at the close 按收市盘 8;vpa*  
at the opening 按开市盘 o fw0_)!Q  
attestation 见证;见证条款 ~l SdWUk>  
at-the-money option 平价期权 uOU?-WtPz  
attorney 受权人;受托代表人 WhY8#B'?  
attornment 新拥有人承认书 )4@La&  
attributable profit 可归属利润 tn@MOOP l  
attributable share value 可归属股份价值 ^qgOgu  
Auckland Stock Exchange 奥克兰证券交易所 p(J,fus  
auction 拍卖 (Z{&[h  
auctioneer 拍卖商 pD )$O}  
audit 审计;核数 ESQgN+llj  
Audit Commission 审计署 V_.n G;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <R%]9#re  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 /-_<RQ  
audit review 帐目审查 D6wg^ 'Q:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {TV6eV  
audited account 审计帐目;经审计的帐目 s2'] "wM  
audited annual account 经审计的周年帐目 F9Y/Z5 Ea  
audited balance sheet 经审计的资产负债表 h%0hryGB  
auditor 核数师;核数主任;审计师 D6M ktE)'  
auditor's certificate 核数师证明书;审计师证明书 cI g|sn  
auditor's report 核数师报告;审计师报告 q)Uh_l.Cj  
Aussie bond 澳元债券 [`'[)B  
austerity budget 紧缩预算 L4wKG&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %?`TyVt&0  
Australia All Ordinaries Index 澳洲所有普通股票指数 (sHvoE^q-  
Australian Dollar [AUD] 澳元 -N4km5  
Australian Options Market 澳大利亚期权市场 NjL^FqA[  
Australian Securities Commission 澳洲证券事务监察委员会 )X dpzWod  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }>|!Mf]W?R  
Australian Stock Exchange 澳大利亚证券交易所 beN(7jo  
Austrian Schilling [ATS] 奥地利先令 Q8^fgI|  
authentication 认证;鉴证 5*he  
authority to purchase 委托购买证;委购书 ecjjCt2S  
authorization 认可;核准;授权;授权书 9N?BWv }  
authorization by direction 指示授权 DQ a0S7I  
authorization by instruction 指令授权  a1p}y2  
authorization by warrant 令状授权 {8YNmxF#  
authorization of unit trust 单位信托的认可 <l,Kg 'v  
authorized agent 指定代理人 2G4OK7x  
authorized capital 法定资本 G"~%[k  
authorized clerk 出市员 >#j f Z5t  
authorized dealer 认可交易商 R"0fZENTG  
authorized financial institution 认可财务机构 9*"Ae0ok1  
authorized fund 认可基金 .S{Q }S  
authorized fund house 获授权的基金公司;认可基金公司 #UO#kC<2(B  
authorized institution 认可机构 Ig*qn# Dd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^I4/{,Ev  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %I&[:  
authorized insurer 获授权保险人;获认可承保人 ;g M$%!&  
authorized investment 特准投资项目 sdWu6?B_  
authorized person 获授权人 h 9B^U?<wT  
authorized representative 获授权代表 ND3(oes+;K  
authorized share capital 法定股本 8,(FJ7OCT,  
automated quotation system 自动报价系统 f Cq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g'F{;Ur  
自动交易系统〔香港期货交易所有限公司〕 ;is*[r\|1  
automatic adjustment mechanism 自动调整机制 13X0LN  
automatic adjustment system 自动调整系统 3Xun>ZQ-  
Automatic Clearing House 自动票据交换所 ?[|T"bE5[  
automatic exchange rates accumulation system 自动化汇率累集系统 :())%Xu3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qg(rG5kD@  
automatic teller machine [ATM] 自动柜员机 X9d~r_2&m<  
autopay 自动转帐 /61P`1y(J  
available assets 可用资产 D{4Ehr "T  
available fiscal reserve 现存财政储备 xK3 xiR  
available profit 可用利润 0."TSe83\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 h.`U)6*?&N  
average 平均;平均数;海损 XehpW}2\  
average basic salary 平均基本薪金 @7C?]/8#  
average consumer expenditure 平均消费开支;一般消费开支 o,#[Se*n  
average cost 平均成本 D m|_;iO,  
average cost of land production 增辟土地平均成本 %S2^i3  
average daily turnover 平均每日成交额 -@wnQ?  
average daily wage rate 平均每日工资率 5tIM@,.I/  
average expenditure pattern 平均开支模式 mM&*_#( 6  
average growth rate 平均增长率 #DL( %=:  
average net fixed assets 固定资产平均净值 e>:bV7h j~  
average of relatives 相对价格平均数 c2,1d`  
average price 平均价格 Ot]Y/;K  
average propensity to consume 平均消费倾向;一般消费倾向 2I 2#o9(Ar  
average propensity to save 平均储蓄倾向;一般储蓄倾向 vWM3JH~a6  
average rate 平均率 PhS`,I^Z  
average revenue 平均收入;平均收益 eTV%+  
average stock 平均库存;平均存货 cvf@B_iN9  
average yearly rent 平均年租 YRkp(}*!\  
avoidance of double taxation 避免双重课税 $SP*hkU  
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 1lxsj{>U  
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