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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: Y5B! *+h  
A share A股;甲类股份 <{hB&4oL  
abatement of tax 减税;减扣免税额 w^n&S=E E~  
ABN AMRO Bank N.V. 荷兰银行 =knLkbiq7,  
above-the-line expenditure 线上项目支出;经常预算支出 B<h4ZK%  
above-the-line receipt 线上项目收入;经常预算收入 (!0_s48f  
ABSA Asia Limited 南非联合亚洲有限公司 *UJB *r  
absolute change 绝对数值变更 45iO2W uur  
absolute expenditure 实际开支 n <HF]  
absolute guideline figure 绝对准则数字 yp@cn(:~  
absolute interest 绝对权益 UfV { m  
absolute order of discharge 绝对破产解除令 QwF.c28[  
absolute profit margin 绝对利润幅度 p]Qe5@NT  
absolute value 实值;绝对值 a9_2b}t  
absolutely vested interest 绝对既得权益 e8egxm  
absorbed cost 已吸收成本;已分摊成本 bNtOqhi  
absorption 吸收;分摊;合并 PJe \PGh  
absorption rate 吸收率;摊配率;分摊率 m7XN6zX  
ACB Finance Limited 亚洲商业财务有限公司 %u<r_^w5  
acceptable form of reciprocity 合理的互惠条件 jGJf[:M&Pm  
acceptable rate 适当利率;适当汇率 +9' )G-`qj  
acceptance agreement 承兑协议 pCa~:q*85  
acceptance for honour 参加承兑 rq1~%S  
acceptor 承兑人;接受人;受票人 EG8z&^O x  
acceptor for honour 参加承兑人 A)d0Z6G`  
accident insurance 意外保险 E5c)\ D  
Accident Insurance Association of Hong Kong 香港意外保险公会 <5CQ#^ cK  
accident insurance scheme 意外保险计划 e%{7CR'~TD  
accident year basis 意外年度基准 @T.F/Pjhc  
accommodation 通融;贷款 8JW0;H<  
accommodation bill 通融票据;空头票据 J4iu8_eH!D  
accommodation party 汇票代发人 '-G,7!.,r%  
account balance 帐户余额;帐户结余 \,:7=  
account book 帐簿 wLt0Fq6QG  
account collected in advance 预收款项 99]s/KD2yb  
account current book 往来帐簿 KVViTpZ  
account of after-acquired property 事后取得的财产报告 ^{++h?cS)  
account of defaulter 拖欠帐目 a{%EHL,F  
account payable 应付帐款 U~c9PqjZ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R iV]SgV 9  
account receivable 应收帐款 _+}hId  
account receivable report 应收帐款报表 YhAO  
account statement 结单;帐单;会计财务报表 rEU1 VvE  
account title 帐户名称;会计科目 /jq"r-S"  
accountant's report 会计师报告 irjHPuhcG  
Accountant's Report Rules 会计师报告规则 akHQ&+[j  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |L-- j  
Accounting Arrangements 《会计安排》 C)9-{Yp  
accounting basis 会计基础 gq~`!tW'  
accounting by Official Receiver 破产管理署署长呈交的帐目 `$3P@SO"  
Accounting Circular 《会计通告》 |Xv\3r  
accounting class 会计类别 XoMgb DC  
accounting date 记帐日期;会计结算日期 HBk5 p>&  
accounting for money 款项核算 R\$6_  
Accounting Officer 会计主任 *0'{ n*>  
accounting period 会计报告期;会计期 WFS6N.Ap  
accounting policy 会计政策;会计方针 %VXIiu[  
accounting practice 会计惯例 ~wGjr7Wt  
accounting principle 会计准则 /\1Q :B3W  
accounting record 会计记录 "e29j'u!*  
accounting report 会计报告 OU mZ|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Tilr%D(Q  
Accounting Society of China 中国会计学会 i@<w"yNd_  
accounting statement 会计报表 (m.jC}J  
accounting system 会计制度;会计系统 y%YP  
accounting transaction 会计事项;帐务交易 DAEWa Kui  
accounting treatment 会计处理  e+@.n  
accounting year 会计年度 7bJM $  
accretion 增值;添加 W^3'9nYU  
accrual 应计项目;应累算数目 &N %-.&t'  
accrual basis 应计制;权责发生制 *\Hut'7 d  
accrual basis accounting 应计制会计;权责发生制会计 jar?"o  
accrue 应累算;应计 mj9]M?]  
accrued benefit 应累算利益 X<1ymb3  
accrued charges 应计费用 [FWB  
accrued cumulative preference share dividend 应累算的累积优先股股息 W}wd?WIps  
accrued expenses 应累算费用 H@k$sZ.  
accrued interest payable 应付利息;应计未付利息 ^1--7#H  
accrued interest receivable 应收利息;应计未收利息 2Paw*"U  
accrued right 累算权益 #KtV4)(  
accruing profit 应累算的利润 P|aSbsk:I<  
accumulated fiscal reserve 累积财政储备 FOcDBCrOe  
accumulated profit 累积利润;滚存溢利 ab6D&  
accumulated reserve 累积储备 Mq6_Q07  
accumulation of surplus income 累积收益盈余 `]Vn[^?D  
acquired assets 既得资产 $,T3vX]<  
acquisition 收购;购置;取得 .3 ^*_  
acquisition cost 购置成本 q#Ik3 5  
acquisition expenses 购置费用 Yc(lY N  
acquisition of 100% interest 收购全部股权 _ `7[}M~  
acquisition of control 取得控制权 Pp|pH|(n ,  
acquisition of fixed assets 购置固定资产 fK=vLcH  
acquisition of shell “买壳” .+^o{b  
acquisition price 收购价 ]d&;QZ#w  
act of God 天灾 3v<9 Z9O  
acting partner 执事合伙人 rO1.8KKJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 N=:xyv  
active partner 积极参与的合伙人 u)ZZ/|  
active trading 交投活跃 ['0^gN$:e  
actual circulation 实际流通 IRI<no  
actual cost 实际成本 c;R .rV<  
actual expenditure 实际开支;实际支出 8EI&}I  
actual income 实际入息;实际收入;实际收益 Z,b^f Vw  
actual market 现货市场 a &R,jq  
actual price 现货价;实际价格 1+Y; "tT  
actual profit 实际利润 .fY$$aD$4  
actual quotation 实盘;实际价位;实际报价 s|"4!{It  
actual year basis 按实际年度计算 $I /RN  
actuals 实货 )/tdiRpn  
actuarial investigation 精算调查 061f  
actuarial principle 精算原则 Ob -k`@_|  
actuarial report 精算师报告 )v.\4Q4  
Actuarial Society of Hong Kong 香港精算学会 ]JI A\|b6  
actuarial valuation 精算师估值 0j{KZy  
actuary 精算师 a3(f\MM xE  
ad referendum agreement 暂定协议;有待覆核的协定 y? 65*lUl  
ad valorem duty 从价税;按值征税 /p@0Q [E  
ad valorem duty system 从价税制 zPb "6%1B  
ad valorem fee 从价费 #kQLHi3##  
ad valorem tariff 从价关税 z.kBQ{P  
additional allowance 额外免税额 2wgdrO|B  
additional amount for unexpired risk 未过期风险的额外款额 2{#=Ygb0  
additional assessable profit 补加应评税利润 8L(KdDY  
additional assessment 补加评税 S'v UxOAo  
additional commitment 额外承担 H Sk}09GV  
additional commitment vote 额外承担拨款 .ZH5^Sv$vp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :.\h.H;  
additional dependent parent allowance 供养父母额外免税额 XpOQBXbt  
additional provision 额外拨款 N;e*eMFE  
additional stamp duty 附加印花税 )i>T\B  
additional tax 补加税罚款;补加税款 DZ|/#- k  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3bB%@^<  
adjudged bankrupt 被裁定破产 %] 7.E  
adjudicated bankrupt 裁定破产人 gJBk&SDgtP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H\e<fi%Q  
adjudication of bankruptcy 裁定破产;宣告破产 i'vjvc~  
adjudication of insolvency 裁定无力偿还债务 px_%5^zRQ  
adjusted actual 经调整的实数;调整后的实数 z3-AYQ.H  
adjusted current assets 经调整的流动资产;调整后的流动资产 MT@Uu  
adjusted figure 经调整的数字;调整后的数额 @BXV>U2B{  
adjusted liabilities 经调整的负债;调整后的负债 ::kpAE]  
adjusted loss 经调整的亏损;调整后的亏损 /d-7n|#E  
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 N DV_/BI  
adjusted profit 经调整的利润;调整后的利润 "'"dcA   
adjusted surplus 经调整的盈余额;调整后的盈余额 Q /\Hc  
adjusted value 经调整的价值;调整后的价值 tt>=Vt '  
adjustment 调整;修订;理算〔保险〕 l,3[hx  
adjustment centre 调剂中心 6e;.}i  
adjustment lag 调整过程的时间差距;调整时差 x;R9Gc[5  
adjustment mechanism 调整机制 _&m   
adjustment of loss 亏损调整 7e&%R4{b  
adjustment process 调整过程;调整程序 ~UJ_Rr54  
adjustment range 调整幅度 KcjP39@I  
administered exchange rate 受管制汇率 lq!l{[Xp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yS-owtVCGF  
administration expenses 行政费用 `_v|O{DC{  
administration fee 手续费;行政费 1%6}m`3  
administration in bankruptcy 破产管理 VN8ao0^d;d  
administration order 遗产管理令 sxLq'3(  
administrator 管理人;遗产管理人 ZK]C!8\2|  
administrator of the estate 遗产管理人 |bz,cvlP W  
admission of debt 债项承认书 ]={{$}8.  
admission of proof 接纳债权证明 +<H)DPG<  
advance 放贷款项;垫付款项;预支款项;预付款项 -.E<~(fad  
advance account 暂支帐目;预付款帐户 hw&R .F  
advance compensation 预付补偿金 *l^%7W rk  
advance from shareholder 股东垫款 R#Bdfmld q  
advance pending reimbursement 预支以待日后付还 ;=6~,k)  
advanced economy 先进经济体系 3J}bI {3  
advancement 预付;预付财产 #`4ma:Pj  
advances warrant 垫款令 jM3{A;U2  
advancing 贷出 I(Yyg,1Z  
adverse balance 逆差 bmO[9 )G  
adverse exchange 逆汇 RtR]9^:~  
advertisement addressed to shareholders 在报章刊登的致股东通告 IPnbR)[%  
advice for collection 托收通知书 OsR4oT  
advice of drawing 提款通知书;汇票通知书 6]^}GyM!  
advice of payment 付款通知 L[*Xrp;/&  
Advisory Committee [Securities and Futures Commission] I.\fhNxHY  
谘询委员会〔证券及期货事务监察委员会〕 /^\6q"'  
Advisory Committee on Diversification 经济多元化谘询委员会 K_B-KK(^  
affidavit 誓章;遗产申报誓章 y8un&LP  
affidavit of no receipt 述明无收款的誓章 Y75,{1\l0  
affiliate 联号;联营公司;附属公司 RW|3d<Fj  
affiliated company 附属公司;联号;联营公司 X@)5F 9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {e?D6`#x  
affordability 负担能力 mPxph>o  
African Development Bank [AfDB] 非洲开发银行 ~8Z0{^  
after-acquired property 事后取得的财产 :_Y@,CpIEg  
after-hours dealing 市后交易 GV([gs  
after-tax profit 税后盈利;税后利润;税后溢利 igsJa1F  
agency agreement 代理协议 X &6p_Lo  
agency expenses 代理机构的开支 @D rMaTr  
agency fee 代理费 /E@|  
Agency Law 《代理法》 ALiXT8q  
agent 代理人;承销人 \5Jpr'mY5  
agent of company 公司代理人 m$:o+IH/  
agent's fee 代理人费;经纪费 b{t'Doe  
aggregate 总计;总数;总体数字 }cG!93  
aggregate amount 总款额;总额 l M5Xw  
aggregate assets and liabilities 总体资产与负债 =?3D:k7z  
aggregate at constant price 按固定价格计算的总体数字 Nd*zSsVlq  
aggregate demand 总需求 M:qeqn+  
aggregate gross position 总持仓量 ^l6q  
aggregate limit 总限额 ?y7x#_Exc  
aggregate of salaries tax 合计薪俸税 W9T,1h5x  
aggregate performance 总体表现;总体业绩 y!Q&;xO+!  
aggregate supply 总体供应 ]-& ehW  
aggregate surplus 总盈余 Sf)VQ5U!Y  
aggregate total 整体总额 CC>]Gc7  
aggregate value 总值;合计价值 wg*2mo  
aggregated basis 合计基准 },'2j  
aggregated net chargeable income 合计应课税入息实额 -Vk+zEht  
aggregation 合并计算;合计;总和 nqt;Ge M  
aggregation of incomes of husband and wife 夫妇入息合并计算 :0j9  
aggregation of property 财产的总和 A - G?@U  
agio 差价;贴水 >v`lsCGb  
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》 v*1UNXU\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 41WnKz9c  
《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》 B`} ?rp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .S17O}  
《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》 m6)8L?B   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4QZ -7_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 k#% BxT  
agreement for a settlement 授产协议 &'UY V>  
agreement for assignment 转让协议 < Vr"  
agreement for sale 售卖协议;买卖协议 |Gb"%5YD  
agreement for sale and purchase 买卖协议 <DCrYt!1}c  
agreement for the payment of interest 支付利息协议 :grJ}i-D  
agreement for the repayment of money 还款协议 Y6/'gg'&5  
agreement of reinsurance 再保险协议 DJ;G0*  
Agricultural Bank of China 中国农业银行 INsc!xOQ  
air passenger departure tax 飞机乘客离境税 e;56}w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 E/9 U0  
airport tax 机场税 _ pM&Ya  
alcohol duty 酒精税 XS]=sfN  
alienation 让与;让渡;转让 *BT-@V.4  
alimony 生活费;赡养费 ojzO?z  
All Ordinaries Index [AOI] 所有普通股指数 2![.Kbqa%  
all risks 全险;综合险 6yKr5tH4  
All Sales Record for Stock Market 《股票市场成交报告》 AxUj CerNf  
Allied Capital Resources Limited 新联财务有限公司 =u(. Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EaG3:<>J  
allocation letter 拨款信件 IDb|J%e^P  
allocation of fund 分配款项;预留款项 ,YJ\ $?  
allocation of profit 利润分配;溢利分配 &+=A;Y)  
allocation warrant 拨款令 vDz)q  
allotment 分配;配股 Hm4:m$=p4  
allotment notice 股份配售通知;配股通知 'Uew(o  
allotment of shares 股份分配 (CS"s+y1  
allowable 可获宽免;免税的 [L8Bgw1  
allowable business loss 可扣除的营业亏损 [>Kkj;*  
allowable expenses 可扣税的支出 W~ XJ']e  
allowance 免税额;津贴;备抵;准备金 )R+@vh#Q<$  
allowance for debts 债项的免税额 W\o(f W  
allowance for depreciation by wear and tear 耗损折旧免税额 eP$0TDZ  
allowance for funeral expenses 殡殓费的免税额 _) 2fXG!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Zi[@xG8dm  
allowance for repairs and outgoings 修葺及支出方面的免税额 _=XzQZT!L  
allowance to debtor 给债务人的津贴 h*{{_3,  
alteration of capital 资本更改 0m6Vf x  
alternate trustee 候补受托人 a1B_w#?8  
amalgamation 合并 y iE[^2Pv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FJgr=9>  
ambit of charges 征税范围;收费范围 T+zZOI  
amended valuation 经修订的估值 qdrk.~_  
American Commodities Exchange 美国商品交易所 1Dg\\aUk  
American Express Bank Limited 美国运通银行 mF [w-<:.d  
American Stock Exchange 美国证券交易所 xxgS!J  
amortization 摊销 ` ZXX[&C  
amount due from banks 存放银行同业的款项 as- Z)h[B  
amount due from banks abroad 存放海外银行同业的款项 J{Ei+@^/9  
amount due from holding companies 控股公司欠款 :bFmw dX  
amount due from local banks 存放本港银行同业的款项 R4u=.  
amount due to banks 银行同业的存款 z@^[.  
amount due to banks abroad 海外银行同业的存款 meT~b  
amount due to holding companies 控股公司存款 mdR:XuRD"t  
amount due to local banks 本港银行同业的存款 .@Z qCH  
amount due to outport banks 外埠银行同业的存款 ~xpU<Pd*  
amount for note issue 发行纸币的款额 y.26:c(  
amount of bond 担保契据的款额 *r$Yv&c,  
amount of consideration 代价款额 k5]s~* ,0  
amount of contribution 供款数额 e'mm42  
amount of indebtedness 负债款额 #.UooFk+Y  
amount of principal of the loan 贷款本金额 (EGsw o  
amount of rates chargeable 应征差饷数额 o-Pa3L=  
amount of share capital 股本额 ge9j:S{  
amount of sums assured 承保款额 K?,eIZ{.S  
amount of variation 变动幅度 \@vR*E  
amount of vote 拨款数额 RyKsM.   
amount payable 应付款额 V03U"eI="  
amount receivable 应收款额 \,i9m9;y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3:X3n\z  
analysis 分析 X90VJb]  
ancillary risk 附属风险 A1zM$ wDU  
annual account 周年帐目;周年帐目报表;年度决算;年结 j{SRE1tqh  
annual accounting date 年结日期 ifl`QZp_  
annual allowance 每年免税额;年积金;年度津贴;年津 j1%o+#df  
annual balance 年度余额 jt?4raNW  
annual disposable income 每年可动用收入 ;3OQgKI  
annual estimates 周年预算 wd2GKq!  
annual fee 年费 3r!6Z5P7{'  
annual general meeting 周年大会 E1usxF)  
annual growth rate 年增率;每年增长率 n]?Yv E  
annual long-term supplement 长期个案每年补助金 AHc:6v^  
annual pensionable emolument 可供计算退休金的年薪 eTem RNz  
annual report 年报 RiqYC3Ka  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M?Tb9c?`  
annual return 周年报表;周年申报表;每年报税表格 T_|%n F-+  
Annual Return Rules 《周年报表规则》 %bgjJ`  
annual review of consumer prices 每年消费物价回顾 orYE&  
annual roll-forward basis 逐年延展方式 #'fh'$5"  
annual salary 年薪 a7s+l=  
annual statement 年度报表;年度决算表 C']TO/2q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z^$DXl@)h  
annuitant 年金受益人 |9T3" _MmJ  
annuity 年金 '=K [3%U  
annuity contract 年金合约 bhDV U(%I6  
annuity on human life 人寿年金 Ppi/`X  
antecedent debt 先前的债项 c""*Ng*T  
ante-dated cheque 倒填日期支票 5wYYYo=  
anticipated expenditure 预期开支 =/Pmi_  
anticipated net profit 预期纯利 r:lv[/ D  
anticipated revenue 预期收入 a|rN %hA4  
anti-inflation measure 反通货膨胀措施 QPB@qx#@  
anti-inflationary stance 反通货膨胀立场 5[}3j1  
apparent deficit 表面赤字 }kzGuNj  
apparent financial solvency 表面偿债能力 9W88_rE'e}  
apparent partner 表面合伙人 Qn'Do4Le  
application for personal assessment 个人入息课税申请书 (? j $n?p  
application of fund 资金应用 8}z]B^?Fy  
application to release as liquidator and to destruct the books of accounts and documents yH5^EY7rQ  
申请免除清盘人职务及毁灭帐簿与文件 ms2y[b  
appointed actuary 委任精算师 %Z9&zmO  
appointed auditor 委任核数师;委任审计师 .'N:]G@!  
appointed trustee 委任的受托人 {\z&`yD@  
appointer 委任人 dCv@l7hE  
apportioned pro rata 按比例分摊 &HBqweI  
apportionment 分配;分摊 e^2e[rp0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5SPhdpIg@[  
apportionment formula 分摊方程式 5Z"IM8?  
apportionment of estate duty 遗产税的分摊 G<n(\85X  
appraisal 估价;评估 JLo'=(  
appreciable growth 可观增长 s+IU%y/9$a  
appreciable impact 显着影响 XCr\Y`,Z@  
appreciable increase 可观增长 ATx6YP@7~  
appreciation 增值;升值 j06?Mm_c2  
appreciation against other currencies 相对其他货币升值 e59P6/z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6Y?%G>$6  
appreciation tax 增值税 ]Hr:|2 |.  
appropriation 拨款;拨用;拨付 ^*JpdmVhu  
appropriation account 拨款帐目 C_xO k'091  
Appropriation Bill 拨款法案 WeyH;P=  
appropriation-in-aid system 补助拨款办法 [P~6O>a5p  
approved assets 核准资产 qYo"-D*  
approved basket stock 认可一篮子证券 ZI.;7G@|  
approved budget 核准预算 ,{DZvif   
approved charitable donation 认可慈善捐款 f}{ lRk  
approved charitable institution 认可慈善机构 wMFo8;L  
approved currency 核准货币;认可货币 n[DQ5l  
approved estimates 核准预算 & D@/_m $  
approved estimates of expenditure 核准开支预算 :'1UX <&B  
approved overseas insurer 核准海外保险人 lO=+V 6  
approved overseas trust company 核准海外信托公司 MO}J  
approved pooled investment fund 核准汇集投资基金 rHe*/nN%*  
approved provident fund scheme 认可公积金计划 [MLJs-*   
approved provision 核准拨款 4Uz1~AuNxb  
approved redeemable share 核准可赎回股份 h1O^~"x  
approved regional stock 认可地区性证券 Z{-x}${  
approved retirement scheme 认可退休金计划 V)x(\ls]SX  
approved subordinated loan 核准附属贷款 qkQ _#  
arbitrage 套戥;套汇;套利 $p_FrN{  
arbitrageur 套戥者;套汇者 [4qCW{x._  
arbitrary amount 临时款项 Cwo(%Wc  
arrangement 措施;安排;协定 ~{69&T}9  
arrears 欠款 Arvxl(R\4  
arrears of pay 欠付薪酬 5W hR |  
arrears of revenue 逾期未收税款;逾期未收的帐项 rb8c^u#r  
articles of association 组织章程;组织细则;组织章程细则 ]MI> "hn  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &?+vHE}  
ascertainment of profit 确定利润 ifA=qn0=}  
"Asia Clear" “亚洲结算系统” cfZG3 "  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KKMzhvf]#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 epz'GN]V  
Asian Development Fund [ADF] 亚洲发展基金 85;hs  
Asian dollar bond 亚洲美元债券 Q I!c=:u  
Asian dollar market 亚洲美元市场 -anLp8G*  
Asian dollar rate 亚洲美元利率 BP f;!.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n0nf;E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e| AA7  
asked price 沽盘;喊价;索价;卖方报价 g~q+a-  
assessable income 应评税入息 ~vf&JH'!  
assessable loss 应评税亏损 z9> yg_Q  
assessable profit 应评税利润 9{OH%bF  
assessable value 应评税值 Eu%19s; u  
assessed profit 估定利润 CR*9-Y93  
assessed value 经评估价值 Cjvgf .>$  
assessment 评税;评定;估价;评税单 $lJu2omi1  
assessment number 评税编号;估价编号 agQ5%t#  
assessment of additional tax 补加税评税 1-z*'Ghys  
assessment of performance 业绩评估;实绩评价 xL.T}f~y2>  
Assessor 评税主任 {sn:Lj0  
asset price bubbles 资产价格泡沫 'Na \9b(  
asset-backed securities 具资产保证的证券 -I, _{3.S  
assets accretion 资产增值 44s K2  
assets and liabilities 资产与负债 Y>OL2g  
assets betterment statement 资产递增表;资产改进表 k:?+75?$  
assets lending 实物放款;有抵押贷款 eFO+@  
assets of the company passing on the death 死者去世时转移的公司资产 n])-+[F  
assets pledged as security for liabilities 用作负债抵押的资产 M~&|-Hm  
assets portfolio 资产投资组合 #3uBq(-Z  
assets price 资产价格 {HgW9N(  
assets quality 资产质素 re.%$D@  
assets realization 资产变现 e"jA#Y #  
assets refinancing arrangement 资产再集资安排  84PD`A  
assets securitization 资产证券化 O5"o/Y~m  
assets situated outside Hong Kong 在香港以外地方的资产 c[=%v]j:u  
assets stripping 削减资产;拆卖资产 .aRL'1xHl  
assets value 资产值 U3ygFW%  
assignee 承让人 OL+!,Y  
assignment 转让;转让书;转让契 ^RN1?dXA  
assignment of interest 权益转让 7ko7)"N  
assignment of letters patent and trade mark 专利证书及商标转让 *%0f^~!G<p  
assignment of property 物业转让;物业转让书 A<6V$e$:2  
assignment right 转让权 WIwbf|\  
assignor 转让人 kvU0$1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ?$O5w*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ":,HY)z  
associate member 附属会员 o]NL_SM_  
associated body corporate 相联法人团体 +mBJvrI  
associated company 相联公司;联属公司 ^$][ah  
associated corporation 相联法团 vFfvvRda4x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z=: oIAe  
公认会计师公会〔英国〕 JCIm*6~  
Association of Futures Exchange Brokers 香港期货经纪协会 <`dF~   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -Q@jL{Ue  
association of underwriters 承保人组织 #unE>#DW  
assumption of control 接管 Y^)VHE]  
assurance 担保;保险;转易;转易书 &77]h%B >  
assurance of interest 权益的转易 ivdw1g|)h  
at 19XX price 按一九XX年价格计算 y$)gj4k/D  
at a discount 按赔价计算;按贴水价格计算;打折扣 Q9K+k*?{N  
at a premium 按溢价计算;按升水价格计算 0F'75  
at call 通知付款;按通知 CK e  
at constant market price 按固定市价计算 {GF>HHQb  
at constant price 按固定价格计算 ^qpa[6D6x  
at cost 按成本计算 vOYcS$,^X%  
at current market price 按当时市价计算;按现时市价计算 .js4)$W^  
at current price 按当时价格计算;按现时价格计算 -;$+`<%  
at factor cost 按要素成本计算;按生产要素成本计算 UQ|zSalv,  
at money-of-the-day price 按付款当日价格计算 F"a^`E&  
at or better 按指定或较佳价位〔买卖指令〕 PVO9KWv**  
at par 按面值计算;平价 *$(=I6b  
at sight 见票即付 p71% -nV  
at the close 按收市盘 ?o0#h  
at the opening 按开市盘 5iola}6  
attestation 见证;见证条款 < %Qw dEO  
at-the-money option 平价期权 >qA5   
attorney 受权人;受托代表人 i_GE9A=h  
attornment 新拥有人承认书 A>L(#lz#ek  
attributable profit 可归属利润 Fqzk/m  
attributable share value 可归属股份价值 X7kJWX  
Auckland Stock Exchange 奥克兰证券交易所 @ ADY?  
auction 拍卖 +DKrX  
auctioneer 拍卖商 |Y<ca   
audit 审计;核数 ^F*)Jq  
Audit Commission 审计署 F~d !Ub$>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Zn3iLAPBX  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 QnxkD)f*0  
audit review 帐目审查 gb:Cc,F,%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Fga9  
audited account 审计帐目;经审计的帐目 @{_PO{=\C  
audited annual account 经审计的周年帐目 o,) p*glO  
audited balance sheet 经审计的资产负债表 *9^CgLF  
auditor 核数师;核数主任;审计师 f/)3b`$Wu  
auditor's certificate 核数师证明书;审计师证明书 Pi?*rr5WZ  
auditor's report 核数师报告;审计师报告 KGUpXMd^Z  
Aussie bond 澳元债券 v>3ctP {  
austerity budget 紧缩预算 >ge-yK 1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7>{edNy!,  
Australia All Ordinaries Index 澳洲所有普通股票指数 #},]`"n\  
Australian Dollar [AUD] 澳元 qn@Qd9Sf  
Australian Options Market 澳大利亚期权市场 7kn=j6I  
Australian Securities Commission 澳洲证券事务监察委员会 ./<3jf :  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F dv&kK!  
Australian Stock Exchange 澳大利亚证券交易所 whKr3)  
Austrian Schilling [ATS] 奥地利先令 ^OG^% x"  
authentication 认证;鉴证 @n(=#Q3  
authority to purchase 委托购买证;委购书 mUy/lo'4  
authorization 认可;核准;授权;授权书 Ao96[2U6  
authorization by direction 指示授权 f.jAJ; N>  
authorization by instruction 指令授权 JXj`  
authorization by warrant 令状授权 ^ +{ ~ ^y7  
authorization of unit trust 单位信托的认可 7\ff=L-b  
authorized agent 指定代理人 }VR&*UJE  
authorized capital 法定资本 u\qyh9s  
authorized clerk 出市员 %8o(x 0  
authorized dealer 认可交易商 },a|WL3^  
authorized financial institution 认可财务机构 3|:uIoR{  
authorized fund 认可基金 ](_(1  
authorized fund house 获授权的基金公司;认可基金公司 ,h/0:?R KW  
authorized institution 认可机构 cb%w,yXw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 q){]fp.,@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 81W})q8  
authorized insurer 获授权保险人;获认可承保人 4BEVG&Ks  
authorized investment 特准投资项目 _;01/V"q6  
authorized person 获授权人 Q,\lS  
authorized representative 获授权代表 KvilGh10  
authorized share capital 法定股本 4)j<(5  
automated quotation system 自动报价系统 ]^ O<WD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D3.sR\Hxf  
自动交易系统〔香港期货交易所有限公司〕 %n}.E30 4  
automatic adjustment mechanism 自动调整机制 oU~V0{7g  
automatic adjustment system 自动调整系统 L&3=5Bf9  
Automatic Clearing House 自动票据交换所 <i`EP/x  
automatic exchange rates accumulation system 自动化汇率累集系统 \((>i7C  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !hH6!G  
automatic teller machine [ATM] 自动柜员机 <2cq 0*$  
autopay 自动转帐 %aw/Y5  
available assets 可用资产 xC;$/u%'  
available fiscal reserve 现存财政储备 ZQBo|8*  
available profit 可用利润 McsqMI6  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XVv7W5/q]  
average 平均;平均数;海损 I:6xDDpZG`  
average basic salary 平均基本薪金 2:DpnLU5  
average consumer expenditure 平均消费开支;一般消费开支 T)C  
average cost 平均成本 aRG[F*BY  
average cost of land production 增辟土地平均成本  Mx r#  
average daily turnover 平均每日成交额 Y"l!3^   
average daily wage rate 平均每日工资率 &H4UVI  
average expenditure pattern 平均开支模式 +V'r >C:  
average growth rate 平均增长率 !-MG"\#Wq  
average net fixed assets 固定资产平均净值 df J7Dhn  
average of relatives 相对价格平均数 W' 2)$e  
average price 平均价格 gdG: &{|x  
average propensity to consume 平均消费倾向;一般消费倾向 |d`?wm-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 '6WDs]\  
average rate 平均率 +?@qu x!  
average revenue 平均收入;平均收益 #ASu SQ  
average stock 平均库存;平均存货 U73`HDJ  
average yearly rent 平均年租 (Iq\+@xE=  
avoidance of double taxation 避免双重课税 !<X_XA  
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 'Hia6 <m3  
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