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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: [RLN;(0n  
A share A股;甲类股份 K 1 a\b"  
abatement of tax 减税;减扣免税额 lI*o@wQg  
ABN AMRO Bank N.V. 荷兰银行 [5G6VNh=  
above-the-line expenditure 线上项目支出;经常预算支出 `$,GzS(  
above-the-line receipt 线上项目收入;经常预算收入 Tn*9lj4  
ABSA Asia Limited 南非联合亚洲有限公司 iOU6V  
absolute change 绝对数值变更 +av@$}  
absolute expenditure 实际开支 bwD,YC  
absolute guideline figure 绝对准则数字 6kpg+{;  
absolute interest 绝对权益 1 *'HL#  
absolute order of discharge 绝对破产解除令 X*/ho  
absolute profit margin 绝对利润幅度 Pv_Jm  
absolute value 实值;绝对值 oU056  
absolutely vested interest 绝对既得权益 >O*IQ[r-  
absorbed cost 已吸收成本;已分摊成本 j27?w<  
absorption 吸收;分摊;合并 o4m\~as)Y  
absorption rate 吸收率;摊配率;分摊率 %E#s\B,w  
ACB Finance Limited 亚洲商业财务有限公司 sz:g,}~h  
acceptable form of reciprocity 合理的互惠条件 $ M`hh{ -  
acceptable rate 适当利率;适当汇率 /67 h&j  
acceptance agreement 承兑协议 =G7m)!  
acceptance for honour 参加承兑 nuk*.Su  
acceptor 承兑人;接受人;受票人 AgS 7J(^&3  
acceptor for honour 参加承兑人 =Je[c,&j$?  
accident insurance 意外保险 2%LL Sa  
Accident Insurance Association of Hong Kong 香港意外保险公会 g)#W>.Asd  
accident insurance scheme 意外保险计划 DJ'zz&K  
accident year basis 意外年度基准 JmxH"7hTE  
accommodation 通融;贷款 oB}BU`-l  
accommodation bill 通融票据;空头票据 yE:+Lo`>  
accommodation party 汇票代发人 c3 jx+Q  
account balance 帐户余额;帐户结余 OGK}EI  
account book 帐簿 |bTPtrT8  
account collected in advance 预收款项 lAb*fafQy  
account current book 往来帐簿 K#6P}tf  
account of after-acquired property 事后取得的财产报告 n^Hm;BiE#  
account of defaulter 拖欠帐目 :r{<zd>;  
account payable 应付帐款 vB.E3r=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9s\A\$("l  
account receivable 应收帐款 y0sR6TY)f  
account receivable report 应收帐款报表 0z1ifg&  
account statement 结单;帐单;会计财务报表 [pbo4e,4O  
account title 帐户名称;会计科目 OLyf8&AU@  
accountant's report 会计师报告 $xzAv{  
Accountant's Report Rules 会计师报告规则 IpYM;tYw&  
accounting and auditing procedure 会计与审计程序;会计与核数程序 9IjIIM2y  
Accounting Arrangements 《会计安排》 eD,.~Y#?=  
accounting basis 会计基础 X <f8,n  
accounting by Official Receiver 破产管理署署长呈交的帐目 ur)9x^y  
Accounting Circular 《会计通告》 l4F%VR4KT  
accounting class 会计类别 %|auAq&w  
accounting date 记帐日期;会计结算日期 e7 ^mmm  
accounting for money 款项核算 nV"~-On  
Accounting Officer 会计主任 &XIt5<$~R  
accounting period 会计报告期;会计期 o_XflzC  
accounting policy 会计政策;会计方针 'GNK"XA^  
accounting practice 会计惯例 arIf'CG6  
accounting principle 会计准则 6n,i0W  
accounting record 会计记录 a zCf  
accounting report 会计报告 Jl( &!?j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ")SFi^]  
Accounting Society of China 中国会计学会 MI/MhkS ?  
accounting statement 会计报表 00(on28b  
accounting system 会计制度;会计系统 [4YTDEv%  
accounting transaction 会计事项;帐务交易 YmL06<Mh  
accounting treatment 会计处理 ;Y 00TGU  
accounting year 会计年度 9]k @Q_  
accretion 增值;添加 9B{k , 1  
accrual 应计项目;应累算数目 N-G1h?e4  
accrual basis 应计制;权责发生制 c23oCfB>  
accrual basis accounting 应计制会计;权责发生制会计 L{X_^  
accrue 应累算;应计 [)H&'5 +F  
accrued benefit 应累算利益 |?!~{-o  
accrued charges 应计费用 N4v~;;@(  
accrued cumulative preference share dividend 应累算的累积优先股股息 p*< 0"0  
accrued expenses 应累算费用 aRj9E}  
accrued interest payable 应付利息;应计未付利息 K*%9)hq  
accrued interest receivable 应收利息;应计未收利息 *w|:~g  
accrued right 累算权益 /NLui@|R  
accruing profit 应累算的利润 $mu^G t  
accumulated fiscal reserve 累积财政储备 \K5DOM "#  
accumulated profit 累积利润;滚存溢利 U_M$#i{_  
accumulated reserve 累积储备 =m!-m\B/  
accumulation of surplus income 累积收益盈余 pV9IHs}  
acquired assets 既得资产 Yrb{ByO&  
acquisition 收购;购置;取得 }u\])I3  
acquisition cost 购置成本 xe]y]  
acquisition expenses 购置费用 y`VyQWW  
acquisition of 100% interest 收购全部股权 YJ^] u}  
acquisition of control 取得控制权 lNz7u:U3  
acquisition of fixed assets 购置固定资产 ! +a. Ei  
acquisition of shell “买壳” Tl%`P_J)-S  
acquisition price 收购价 %>yG+Od5Z  
act of God 天灾 };mA^xO]j  
acting partner 执事合伙人 .7Dtm<K#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 "7 4-4  
active partner 积极参与的合伙人 sGi"rg#  
active trading 交投活跃 9Z|jxy  
actual circulation 实际流通 p ?*Q- f  
actual cost 实际成本 n D0K).=Q  
actual expenditure 实际开支;实际支出 RM]\+BK  
actual income 实际入息;实际收入;实际收益 <->{  
actual market 现货市场 GOj-)i/_  
actual price 现货价;实际价格 PxTwPl  
actual profit 实际利润 )fFb_U  
actual quotation 实盘;实际价位;实际报价 ?5+.`L9H  
actual year basis 按实际年度计算 GD&uQ`Y5  
actuals 实货 p2Z?T}fa}&  
actuarial investigation 精算调查 -Y1e8H ='  
actuarial principle 精算原则 %oF}HF.  
actuarial report 精算师报告 Sj-n;F|=X  
Actuarial Society of Hong Kong 香港精算学会 FTH|9OP  
actuarial valuation 精算师估值 &SIq2>QA  
actuary 精算师 /1Qr#OJ(]  
ad referendum agreement 暂定协议;有待覆核的协定 O%Scjm-^X  
ad valorem duty 从价税;按值征税 HeK/7IAqp  
ad valorem duty system 从价税制 ED2a}Tt>Z  
ad valorem fee 从价费 |Z|-q"Rf  
ad valorem tariff 从价关税 %r<rcY  
additional allowance 额外免税额 7P%%p3  
additional amount for unexpired risk 未过期风险的额外款额 QMA%$  
additional assessable profit 补加应评税利润 k o5@qNq  
additional assessment 补加评税 Htay-PB }  
additional commitment 额外承担 _A M*@|p,  
additional commitment vote 额外承担拨款 \6S7T$$ 1m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dah[:rP,n{  
additional dependent parent allowance 供养父母额外免税额 Yw22z #K  
additional provision 额外拨款 <m!h&_eg  
additional stamp duty 附加印花税 8/DS:uM  
additional tax 补加税罚款;补加税款  jPC[_g  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~9?cn  
adjudged bankrupt 被裁定破产 )bA;?i  
adjudicated bankrupt 裁定破产人 a[v0%W ]u  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  N O2XA\  
adjudication of bankruptcy 裁定破产;宣告破产 ~{*7"o/  
adjudication of insolvency 裁定无力偿还债务 ~Xw"}S5  
adjusted actual 经调整的实数;调整后的实数 ' WMh8)  
adjusted current assets 经调整的流动资产;调整后的流动资产 ]fm'ZY&  
adjusted figure 经调整的数字;调整后的数额 fs|)l$Rd  
adjusted liabilities 经调整的负债;调整后的负债 "C?#SO B  
adjusted loss 经调整的亏损;调整后的亏损 < z+t,<3D  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 yTyj'-4  
adjusted profit 经调整的利润;调整后的利润  ^le<}  
adjusted surplus 经调整的盈余额;调整后的盈余额 k=2Lo  
adjusted value 经调整的价值;调整后的价值 LO'**}vm  
adjustment 调整;修订;理算〔保险〕 ,c$,!.r  
adjustment centre 调剂中心 Q.bXM?V)  
adjustment lag 调整过程的时间差距;调整时差 DDvh4<Hk  
adjustment mechanism 调整机制 -Bt k 3  
adjustment of loss 亏损调整 ZjT,pOSyb  
adjustment process 调整过程;调整程序 h,QKd>4:CF  
adjustment range 调整幅度 XoXM ^*Vk  
administered exchange rate 受管制汇率 z^KJ*E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )W|w C#  
administration expenses 行政费用 c@YI;HS_g  
administration fee 手续费;行政费 4pe'06:  
administration in bankruptcy 破产管理 K7$x<5+)  
administration order 遗产管理令 X#d~zk[r2  
administrator 管理人;遗产管理人 .R`5 Qds*l  
administrator of the estate 遗产管理人 k[0-CB  
admission of debt 债项承认书 <CRP ^_c  
admission of proof 接纳债权证明 D@C-5rmq  
advance 放贷款项;垫付款项;预支款项;预付款项 #1J &7F1  
advance account 暂支帐目;预付款帐户 vVj  
advance compensation 预付补偿金 BMhy=+\  
advance from shareholder 股东垫款 CF&NFSti^  
advance pending reimbursement 预支以待日后付还 AUeu1(  
advanced economy 先进经济体系 M=.:,wRm  
advancement 预付;预付财产 ;sfb 4x4  
advances warrant 垫款令 >d~WH@o`G  
advancing 贷出 Qg^cf<X{i  
adverse balance 逆差 oV)~@0B&0  
adverse exchange 逆汇 NIh:D bE  
advertisement addressed to shareholders 在报章刊登的致股东通告 CPgCjtY  
advice for collection 托收通知书 Z,`iO %W  
advice of drawing 提款通知书;汇票通知书 b6W2^tr-  
advice of payment 付款通知 )_a~} U]=.  
Advisory Committee [Securities and Futures Commission] >oea{u  
谘询委员会〔证券及期货事务监察委员会〕 l;af~ef)'  
Advisory Committee on Diversification 经济多元化谘询委员会 _,q)hOI  
affidavit 誓章;遗产申报誓章 Y;nZ=9Sw  
affidavit of no receipt 述明无收款的誓章 Kqun^"Df  
affiliate 联号;联营公司;附属公司 iM2W]  
affiliated company 附属公司;联号;联营公司 9F6F~::l}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `{,Dy!rL  
affordability 负担能力 :z}MIuf  
African Development Bank [AfDB] 非洲开发银行 N03G>fZ  
after-acquired property 事后取得的财产 Z:ni$7<.  
after-hours dealing 市后交易 L{:9Cx!F  
after-tax profit 税后盈利;税后利润;税后溢利 ##KBifU"  
agency agreement 代理协议 .tkT<o-u<J  
agency expenses 代理机构的开支 lW<PoT  
agency fee 代理费 m7&O9?X  
Agency Law 《代理法》 9Kg21-?  
agent 代理人;承销人 . 7zK@6i  
agent of company 公司代理人 "nm FzN  
agent's fee 代理人费;经纪费 0_k '.5l%  
aggregate 总计;总数;总体数字 x??pBhJH  
aggregate amount 总款额;总额 } $uxJB  
aggregate assets and liabilities 总体资产与负债 ktK_e  
aggregate at constant price 按固定价格计算的总体数字 lJ+0P2@h*  
aggregate demand 总需求 9V,!R{kO!  
aggregate gross position 总持仓量 ng:kA%! Q  
aggregate limit 总限额 {x:ZF_wbb  
aggregate of salaries tax 合计薪俸税 ,\X@~ j  
aggregate performance 总体表现;总体业绩 ub7zA!%  
aggregate supply 总体供应 iP@ZM =&wz  
aggregate surplus 总盈余 zR `EU,  
aggregate total 整体总额 f} Np/  
aggregate value 总值;合计价值 !l_lo`)  
aggregated basis 合计基准 $jm>:YD  
aggregated net chargeable income 合计应课税入息实额 p>vn7;s2#  
aggregation 合并计算;合计;总和 O_cbP59Y.  
aggregation of incomes of husband and wife 夫妇入息合并计算 e2z h&j  
aggregation of property 财产的总和 %Rz&lh/  
agio 差价;贴水 p(PMZVV`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 76wc,+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fR)m%m  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 kxp) ;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3ia^\ jw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 UJ0<%^f  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e?`5>& Up  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3= DNb+D!  
agreement for a settlement 授产协议 4Y,R-+f  
agreement for assignment 转让协议 PlF87j (  
agreement for sale 售卖协议;买卖协议 W3Dc r@Dy  
agreement for sale and purchase 买卖协议 s"9`s_p`d  
agreement for the payment of interest 支付利息协议 A 6OGs/:&  
agreement for the repayment of money 还款协议 _ ):d`O e  
agreement of reinsurance 再保险协议 )'/|)  
Agricultural Bank of China 中国农业银行 @o#!EfZyE  
air passenger departure tax 飞机乘客离境税 8~90 30>Q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %YSpCI  
airport tax 机场税 O=v#{ [  
alcohol duty 酒精税 !lxTX  
alienation 让与;让渡;转让 y;t6sM@  
alimony 生活费;赡养费 YX=2jI  
All Ordinaries Index [AOI] 所有普通股指数 #O$  
all risks 全险;综合险 j=*l$RG  
All Sales Record for Stock Market 《股票市场成交报告》 lY~4'8^  
Allied Capital Resources Limited 新联财务有限公司 ymegr(9&K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9R;/*$  
allocation letter 拨款信件 }Ow>dV?  
allocation of fund 分配款项;预留款项 N2oRJ,:B  
allocation of profit 利润分配;溢利分配 1x @qkL6  
allocation warrant 拨款令 S-7'it!1  
allotment 分配;配股 B=>RH!&  
allotment notice 股份配售通知;配股通知 N;A@' tu8  
allotment of shares 股份分配 GwG4LIp  
allowable 可获宽免;免税的 N=5)fe%{4  
allowable business loss 可扣除的营业亏损 KhCzD[tf  
allowable expenses 可扣税的支出 q(zJ%Gv)  
allowance 免税额;津贴;备抵;准备金 Z4A!U~  
allowance for debts 债项的免税额 0O\SU"bP  
allowance for depreciation by wear and tear 耗损折旧免税额 :8 jhiB)  
allowance for funeral expenses 殡殓费的免税额 pl5P2&k  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 s@z}YH  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?lbH02P{v  
allowance to debtor 给债务人的津贴 ({-GOw46  
alteration of capital 资本更改 7_.11$E=H  
alternate trustee 候补受托人 P6 ;'Sza  
amalgamation 合并 [/ !;_b\X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :l2g#* c  
ambit of charges 征税范围;收费范围 %]gn?`O  
amended valuation 经修订的估值 qw7@(R'"  
American Commodities Exchange 美国商品交易所 ~6pr0uyO`  
American Express Bank Limited 美国运通银行 f'<Q.Vh<  
American Stock Exchange 美国证券交易所 `6[I^qG".  
amortization 摊销 yfj K2  
amount due from banks 存放银行同业的款项 @*0cMO;SpG  
amount due from banks abroad 存放海外银行同业的款项 R*oXmuOsYA  
amount due from holding companies 控股公司欠款 _(d.!qGz  
amount due from local banks 存放本港银行同业的款项 uGwJ K`!~  
amount due to banks 银行同业的存款 (x"BR  
amount due to banks abroad 海外银行同业的存款 n:0}utU4  
amount due to holding companies 控股公司存款 (]RM6i7  
amount due to local banks 本港银行同业的存款 2+cNo9f  
amount due to outport banks 外埠银行同业的存款 /^$UhX9v  
amount for note issue 发行纸币的款额 /erN;Oo%<  
amount of bond 担保契据的款额 Fi. aC;sx  
amount of consideration 代价款额 <W`#gn0b6  
amount of contribution 供款数额 28hHabd|  
amount of indebtedness 负债款额 WpS1a440  
amount of principal of the loan 贷款本金额 zVi15P$  
amount of rates chargeable 应征差饷数额 $B#6tk~u  
amount of share capital 股本额 Io|X#\K  
amount of sums assured 承保款额 G/d4f?RU  
amount of variation 变动幅度 TDg@Tg0  
amount of vote 拨款数额 l akp  
amount payable 应付款额 & SAH2xR  
amount receivable 应收款额 Gy,u^lkk:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z2Zq'3*  
analysis 分析 3;7q`  
ancillary risk 附属风险 kF{*(r=.o  
annual account 周年帐目;周年帐目报表;年度决算;年结 [k[u*5hP|F  
annual accounting date 年结日期 Aj9Ji"18za  
annual allowance 每年免税额;年积金;年度津贴;年津 x lsqj`=  
annual balance 年度余额 /({;0I*!i  
annual disposable income 每年可动用收入 B/J>9||g  
annual estimates 周年预算 `k; KBW  
annual fee 年费 ckjrk  
annual general meeting 周年大会  \dl ph  
annual growth rate 年增率;每年增长率 ]WUC:6x  
annual long-term supplement 长期个案每年补助金 >sD4R}\})  
annual pensionable emolument 可供计算退休金的年薪 iB1i/l  
annual report 年报 Kzb`$CGK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jJ3zF3Id  
annual return 周年报表;周年申报表;每年报税表格 G~wFnl%  
Annual Return Rules 《周年报表规则》 "BKeot[""p  
annual review of consumer prices 每年消费物价回顾 J9%@VZut  
annual roll-forward basis 逐年延展方式 659v\51*  
annual salary 年薪 *U=]@I}J  
annual statement 年度报表;年度决算表 ?-OPX_i_  
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 T#!lPH :&h  
annuitant 年金受益人 dQgk.k  
annuity 年金 SQWafD  
annuity contract 年金合约 s$DrR  
annuity on human life 人寿年金 r7]"?#  
antecedent debt 先前的债项 VW@ x=m  
ante-dated cheque 倒填日期支票 w %c  
anticipated expenditure 预期开支 K"<*a"1I  
anticipated net profit 预期纯利 4'Xgk8)  
anticipated revenue 预期收入 C+F*690h  
anti-inflation measure 反通货膨胀措施 I,ci >/+b  
anti-inflationary stance 反通货膨胀立场 hzY[ G :  
apparent deficit 表面赤字 Nf9fb?  
apparent financial solvency 表面偿债能力 .wK1El{bf  
apparent partner 表面合伙人 k_GP> b\"k  
application for personal assessment 个人入息课税申请书 2.Yi( r  
application of fund 资金应用 g):]'  
application to release as liquidator and to destruct the books of accounts and documents u>.y:>  
申请免除清盘人职务及毁灭帐簿与文件 C+K=[   
appointed actuary 委任精算师 IeF keE  
appointed auditor 委任核数师;委任审计师 ] c}91  
appointed trustee 委任的受托人 8cm@a*2%  
appointer 委任人 ]M,06P>?  
apportioned pro rata 按比例分摊 ohc1 ~?3b  
apportionment 分配;分摊 h4fLl3%H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WW "i  
apportionment formula 分摊方程式 V/"}ku  
apportionment of estate duty 遗产税的分摊 jN/C'\Q L  
appraisal 估价;评估 4p)e}W*  
appreciable growth 可观增长 Az,- Cq  
appreciable impact 显着影响 Y:x/!-  
appreciable increase 可观增长 GlR~%q-jiQ  
appreciation 增值;升值 PI|`vC|yy&  
appreciation against other currencies 相对其他货币升值 6ri#Lw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x:5dC I  
appreciation tax 增值税 $zkH|] zZ  
appropriation 拨款;拨用;拨付 +=c am/A  
appropriation account 拨款帐目 ;RN8\re  
Appropriation Bill 拨款法案 Y?Vz(udD  
appropriation-in-aid system 补助拨款办法 ;?IT)sNY  
approved assets 核准资产 ;vO@m!h}U  
approved basket stock 认可一篮子证券 LxJ6M/".  
approved budget 核准预算 `1p 8C%  
approved charitable donation 认可慈善捐款 h(xP_Svj>  
approved charitable institution 认可慈善机构 J(h3]J/Yw  
approved currency 核准货币;认可货币 s` >H  
approved estimates 核准预算 ;Gm>O7"|@  
approved estimates of expenditure 核准开支预算 d,'!.#e  
approved overseas insurer 核准海外保险人 :%_q[}e  
approved overseas trust company 核准海外信托公司 ValS8V*N1  
approved pooled investment fund 核准汇集投资基金 f =_^>>.  
approved provident fund scheme 认可公积金计划 )&Z>@S^  
approved provision 核准拨款 rS~qi}4X  
approved redeemable share 核准可赎回股份 }. %s xw  
approved regional stock 认可地区性证券 +cfziQ$'  
approved retirement scheme 认可退休金计划 rFXSO=P?Z  
approved subordinated loan 核准附属贷款 =B5E0x  
arbitrage 套戥;套汇;套利 mf*Nr0L;J  
arbitrageur 套戥者;套汇者 Fu0.~w  
arbitrary amount 临时款项 Y"> 4Qx4W  
arrangement 措施;安排;协定 (5Ky6b9v  
arrears 欠款 ."JzDs   
arrears of pay 欠付薪酬 kfpm=dKL  
arrears of revenue 逾期未收税款;逾期未收的帐项 |Is'-g!  
articles of association 组织章程;组织细则;组织章程细则 aR(E7mXQ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _Y YP4lEL  
ascertainment of profit 确定利润 {'(ej5,6  
"Asia Clear" “亚洲结算系统” >_#)3K1y8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wr@GN8e`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q0|Z oP  
Asian Development Fund [ADF] 亚洲发展基金 ib50LCm  
Asian dollar bond 亚洲美元债券 A c:\c7M;  
Asian dollar market 亚洲美元市场 cqg=8$RB  
Asian dollar rate 亚洲美元利率 @aB9%An1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G^" H*a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Gm@iV,F%R  
asked price 沽盘;喊价;索价;卖方报价 xT+ ;w[s  
assessable income 应评税入息 T#e4": A&x  
assessable loss 应评税亏损 LD@7(?mlU  
assessable profit 应评税利润 R"Y?iZed3  
assessable value 应评税值 q6)p*}-  
assessed profit 估定利润 {_ 6t4h}  
assessed value 经评估价值 iQj2UTds3  
assessment 评税;评定;估价;评税单 vcOsq#UW  
assessment number 评税编号;估价编号 rIp'vy S\p  
assessment of additional tax 补加税评税 ;zm ks]  
assessment of performance 业绩评估;实绩评价 :xN8R^(  
Assessor 评税主任 .q0AoM  
asset price bubbles 资产价格泡沫 P7Z<0Dt\}  
asset-backed securities 具资产保证的证券 Bb_}YU2#  
assets accretion 资产增值 ^(m0M$Wk*  
assets and liabilities 资产与负债 YZ{jP?x  
assets betterment statement 资产递增表;资产改进表 z qO$  
assets lending 实物放款;有抵押贷款 ^OjvL6 A/p  
assets of the company passing on the death 死者去世时转移的公司资产 b7qnO jC  
assets pledged as security for liabilities 用作负债抵押的资产 MyM+C}  
assets portfolio 资产投资组合 Ku&*`dME  
assets price 资产价格 J2Y 3er  
assets quality 资产质素 <q1'Li)_R  
assets realization 资产变现 &V FjH W  
assets refinancing arrangement 资产再集资安排 q'fPNQg  
assets securitization 资产证券化 Yg|l?d"  
assets situated outside Hong Kong 在香港以外地方的资产 j`+0.Zlq  
assets stripping 削减资产;拆卖资产 "h`54 }0  
assets value 资产值 $ #t|(\  
assignee 承让人 7rJ9 }/<I  
assignment 转让;转让书;转让契 5@CpP-W#  
assignment of interest 权益转让 JgxA^>|9;  
assignment of letters patent and trade mark 专利证书及商标转让 &,_?>.\[<  
assignment of property 物业转让;物业转让书 t{[gKV-b  
assignment right 转让权 o9~h%&  
assignor 转让人 ZtKQ]jV&@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 PGMv(}%;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Sn+FV+D  
associate member 附属会员 olHH9R9:  
associated body corporate 相联法人团体 rSzQUn<  
associated company 相联公司;联属公司 5_PWGaQa  
associated corporation 相联法团 =]WW'~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d~vTD|Et  
公认会计师公会〔英国〕 91U^o8y  
Association of Futures Exchange Brokers 香港期货经纪协会 v hR twi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u~ Vs wXc4  
association of underwriters 承保人组织 ;K>{_k f  
assumption of control 接管 (0X,Qwx  
assurance 担保;保险;转易;转易书 8H&_,;  
assurance of interest 权益的转易 |K'Gw}fX/  
at 19XX price 按一九XX年价格计算 xcAF  
at a discount 按赔价计算;按贴水价格计算;打折扣 C,9)V5!tP2  
at a premium 按溢价计算;按升水价格计算 &S9f#Ui  
at call 通知付款;按通知 QQ5lW  
at constant market price 按固定市价计算 9"[!EKW  
at constant price 按固定价格计算 FLi(#9  
at cost 按成本计算 }g%KvYB_  
at current market price 按当时市价计算;按现时市价计算 C+X)">/+L  
at current price 按当时价格计算;按现时价格计算 N)9pz?*V  
at factor cost 按要素成本计算;按生产要素成本计算 9k714bnMLX  
at money-of-the-day price 按付款当日价格计算 Fl8w7LcF7  
at or better 按指定或较佳价位〔买卖指令〕 E \ K  
at par 按面值计算;平价 N8Rm})  
at sight 见票即付 }<6oFUZ  
at the close 按收市盘 oV%( 37W9=  
at the opening 按开市盘 D{Hh#x8Y  
attestation 见证;见证条款 \f8P`oET~  
at-the-money option 平价期权 e{^:/WcYB  
attorney 受权人;受托代表人 N*_/@qM> a  
attornment 新拥有人承认书 /%N31   
attributable profit 可归属利润 V%X:1 8j  
attributable share value 可归属股份价值 T#MA#H2  
Auckland Stock Exchange 奥克兰证券交易所 \O8Y3|<  
auction 拍卖 NqQM! B]  
auctioneer 拍卖商 B FzcoBu-  
audit 审计;核数 :t2 9`x  
Audit Commission 审计署 t(Q&H!~e   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %igFHh?  
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〕 *" |VNnB  
audit review 帐目审查 .g6PrhzFbk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 icKg7-$N  
audited account 审计帐目;经审计的帐目 CT$& zEIm  
audited annual account 经审计的周年帐目 2<46jJYL'  
audited balance sheet 经审计的资产负债表 ?.rH;:9To  
auditor 核数师;核数主任;审计师 ~8KF<2c   
auditor's certificate 核数师证明书;审计师证明书 rX|y/0)F  
auditor's report 核数师报告;审计师报告 >?\v@   
Aussie bond 澳元债券 3/A!_Uc(  
austerity budget 紧缩预算 fD3jwPL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7G<KrKal  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~x4{P;y  
Australian Dollar [AUD] 澳元 4 ~MJ4:  
Australian Options Market 澳大利亚期权市场 7/p J6>  
Australian Securities Commission 澳洲证券事务监察委员会 %2rHvF=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1_33;gP  
Australian Stock Exchange 澳大利亚证券交易所 .N zW@|  
Austrian Schilling [ATS] 奥地利先令 L&!g33J&  
authentication 认证;鉴证 2yEO=SN,(  
authority to purchase 委托购买证;委购书 zAkc 67:  
authorization 认可;核准;授权;授权书 .pB8=_e:  
authorization by direction 指示授权 a=:{{\1o  
authorization by instruction 指令授权 ?d>P+).  
authorization by warrant 令状授权 xzMeKC `  
authorization of unit trust 单位信托的认可 \GbHS*\+  
authorized agent 指定代理人 Q}=W>|aE.  
authorized capital 法定资本 ^.Ih,@N6  
authorized clerk 出市员 r {/ G\  
authorized dealer 认可交易商 =,>TpE  
authorized financial institution 认可财务机构 T/Wm S?  
authorized fund 认可基金 |&0"N[t  
authorized fund house 获授权的基金公司;认可基金公司 E.H,1 {  
authorized institution 认可机构 AihL>a%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9J2q`/6~e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'Tru?y \  
authorized insurer 获授权保险人;获认可承保人 =jV%O$Fx  
authorized investment 特准投资项目 #pDGaqeX  
authorized person 获授权人 c`$`0}  
authorized representative 获授权代表 c:@OX[##  
authorized share capital 法定股本 O%fp;Y{`  
automated quotation system 自动报价系统 TsFdy{/o*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *Sz{DE1U  
自动交易系统〔香港期货交易所有限公司〕 k8x&aH  
automatic adjustment mechanism 自动调整机制 (IWix){  
automatic adjustment system 自动调整系统 uJ)=+Exii  
Automatic Clearing House 自动票据交换所 }n2-*{)x  
automatic exchange rates accumulation system 自动化汇率累集系统 ].<sAmL^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?2;n=&ZM  
automatic teller machine [ATM] 自动柜员机 )-6s7  
autopay 自动转帐 ^pQo`T6  
available assets 可用资产 5|~r{w)9  
available fiscal reserve 现存财政储备 yhkQFB%gv  
available profit 可用利润 V M\Z<}C  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "k6IV&0 3x  
average 平均;平均数;海损 io+7{B=u$  
average basic salary 平均基本薪金 -t~B@%  
average consumer expenditure 平均消费开支;一般消费开支 WRcFE<  
average cost 平均成本 LA=>g/+i.X  
average cost of land production 增辟土地平均成本 |B{$URu  
average daily turnover 平均每日成交额 ,~j$rs`Z  
average daily wage rate 平均每日工资率 l5y#i7q  
average expenditure pattern 平均开支模式 |jaY[_ .@  
average growth rate 平均增长率 A_(+r  
average net fixed assets 固定资产平均净值 >NOYa3  
average of relatives 相对价格平均数 ndCS<ojcBP  
average price 平均价格 7 NB"oU^h%  
average propensity to consume 平均消费倾向;一般消费倾向 SAll9W4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 da?th  
average rate 平均率 0)`lx9&h  
average revenue 平均收入;平均收益 7 6i rb!-  
average stock 平均库存;平均存货 $m: a-.I  
average yearly rent 平均年租 a] wcA  
avoidance of double taxation 避免双重课税 |nH0~P#!  
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 5 EuJ  
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