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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: ;*N5Y}?j'  
A share A股;甲类股份 <GJbmRc|  
abatement of tax 减税;减扣免税额 7 &\yj9  
ABN AMRO Bank N.V. 荷兰银行 cR{#V1Z  
above-the-line expenditure 线上项目支出;经常预算支出 ~?dI*BZ)]  
above-the-line receipt 线上项目收入;经常预算收入 v^iAD2X/F  
ABSA Asia Limited 南非联合亚洲有限公司 : +u]S2u{  
absolute change 绝对数值变更 &L:!VL{I  
absolute expenditure 实际开支 GVz6-T~\>  
absolute guideline figure 绝对准则数字 Zc yc*{DS  
absolute interest 绝对权益 ?5p>BER?  
absolute order of discharge 绝对破产解除令 i?/qY&~  
absolute profit margin 绝对利润幅度 q| 7(  
absolute value 实值;绝对值 ==B6qX8T  
absolutely vested interest 绝对既得权益 ,I9bNO,%JK  
absorbed cost 已吸收成本;已分摊成本 BWNi [^]  
absorption 吸收;分摊;合并 >eaaaq9B-  
absorption rate 吸收率;摊配率;分摊率 No$3"4wk  
ACB Finance Limited 亚洲商业财务有限公司  bLL2  
acceptable form of reciprocity 合理的互惠条件 \^LFkp  
acceptable rate 适当利率;适当汇率 <$YlH@;)`a  
acceptance agreement 承兑协议 Lr+$_ t}r  
acceptance for honour 参加承兑 u ?"Vm  
acceptor 承兑人;接受人;受票人 >ef6{URy<  
acceptor for honour 参加承兑人 6LZCgdS{  
accident insurance 意外保险 H+#FSdy#  
Accident Insurance Association of Hong Kong 香港意外保险公会 t7pFW^&  
accident insurance scheme 意外保险计划 C^){.UGmJ  
accident year basis 意外年度基准 /}$+uBgJm  
accommodation 通融;贷款 hb-%_c"kq  
accommodation bill 通融票据;空头票据 TzZq(? V  
accommodation party 汇票代发人 b$7 +;I;  
account balance 帐户余额;帐户结余 IgzQr >  
account book 帐簿 3R/bz0 V>  
account collected in advance 预收款项 'R)Tn!6  
account current book 往来帐簿 KoRV %@I  
account of after-acquired property 事后取得的财产报告  \*da6Am  
account of defaulter 拖欠帐目 0_/[k*Re  
account payable 应付帐款 y} '@R$  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2!\D PX  
account receivable 应收帐款 JC"z&ka  
account receivable report 应收帐款报表 eE Kf|I  
account statement 结单;帐单;会计财务报表 J4'eI[73  
account title 帐户名称;会计科目 y7{?Ip4[  
accountant's report 会计师报告 IBGrt^$M  
Accountant's Report Rules 会计师报告规则 h1RSVp+?n  
accounting and auditing procedure 会计与审计程序;会计与核数程序 <v2;p}A  
Accounting Arrangements 《会计安排》 )+^+s d  
accounting basis 会计基础 ~Ei<Z`3}7"  
accounting by Official Receiver 破产管理署署长呈交的帐目 +3gp%`c4  
Accounting Circular 《会计通告》 =wJX 0A|  
accounting class 会计类别 @WhHUd4s  
accounting date 记帐日期;会计结算日期 =M1I>  
accounting for money 款项核算 {:s f7  
Accounting Officer 会计主任 qK+5NF|  
accounting period 会计报告期;会计期 Sdo-nt  
accounting policy 会计政策;会计方针 Ef\ -VKh  
accounting practice 会计惯例 mDWG7Asp  
accounting principle 会计准则 i%/+5gq  
accounting record 会计记录 x;S @bY  
accounting report 会计报告 S/ *E,))m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =I<R!ZSN  
Accounting Society of China 中国会计学会 aXVFc5C\  
accounting statement 会计报表 Qrv<lE1V;  
accounting system 会计制度;会计系统 t1".0  
accounting transaction 会计事项;帐务交易 baasGa3}s  
accounting treatment 会计处理 kstIgcI  
accounting year 会计年度 b>|6t~}M  
accretion 增值;添加 W^Yxny  
accrual 应计项目;应累算数目 D9df=lv mD  
accrual basis 应计制;权责发生制 ~[ jQ!tz  
accrual basis accounting 应计制会计;权责发生制会计 |pK !S  
accrue 应累算;应计 H}!r|nG  
accrued benefit 应累算利益 ' QG?nu  
accrued charges 应计费用 7pd$\$  
accrued cumulative preference share dividend 应累算的累积优先股股息 txpgO1  
accrued expenses 应累算费用 K'bP@y_cq  
accrued interest payable 应付利息;应计未付利息 Z;i:](  
accrued interest receivable 应收利息;应计未收利息 Dv"9qk  
accrued right 累算权益 ;gkM{={`p  
accruing profit 应累算的利润 ZNoDFf*h  
accumulated fiscal reserve 累积财政储备 'F<TSy|4kI  
accumulated profit 累积利润;滚存溢利 sB</DS  
accumulated reserve 累积储备 XSDpRo  
accumulation of surplus income 累积收益盈余 Y73C5.dNcE  
acquired assets 既得资产 :h$$J lP  
acquisition 收购;购置;取得 a[C@  
acquisition cost 购置成本 KXy6Eno  
acquisition expenses 购置费用 $ `c:&  
acquisition of 100% interest 收购全部股权 9Na$W:P c  
acquisition of control 取得控制权 +z( Lr=G  
acquisition of fixed assets 购置固定资产 ` A>@]d  
acquisition of shell “买壳” +TJCLZ..  
acquisition price 收购价 M{@(G5  
act of God 天灾 =(Mch~  
acting partner 执事合伙人 -~0^P,yQ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hrn+UL:d  
active partner 积极参与的合伙人 P?\6@_ Z  
active trading 交投活跃 @- xjfC\d  
actual circulation 实际流通 ]'}L 1r  
actual cost 实际成本 )UR7i8]!0  
actual expenditure 实际开支;实际支出 VRMXtQ*1Dm  
actual income 实际入息;实际收入;实际收益 E.TAbD&5(  
actual market 现货市场 ,2q-D&)\Z  
actual price 现货价;实际价格  &HW9Jn  
actual profit 实际利润 O?2DQY?jT  
actual quotation 实盘;实际价位;实际报价 +R&gqja  
actual year basis 按实际年度计算 ![1rzQvGDb  
actuals 实货 -~1~I e2  
actuarial investigation 精算调查 Tx D#9]Q`  
actuarial principle 精算原则 2 nCA<&  
actuarial report 精算师报告 6'/ #+,d'  
Actuarial Society of Hong Kong 香港精算学会 D^O@'zP=At  
actuarial valuation 精算师估值 y0#2m6u  
actuary 精算师 [6fQ7uFMM8  
ad referendum agreement 暂定协议;有待覆核的协定 gJXaPJA{  
ad valorem duty 从价税;按值征税 +rd+0 `}C  
ad valorem duty system 从价税制 V&5wRz+`W  
ad valorem fee 从价费 =  [E  
ad valorem tariff 从价关税 oxs#866x  
additional allowance 额外免税额 ? k/`  
additional amount for unexpired risk 未过期风险的额外款额  @5FQX  
additional assessable profit 补加应评税利润 A&VG~r$  
additional assessment 补加评税 Ytkv!]"  
additional commitment 额外承担 k:;r2f  
additional commitment vote 额外承担拨款 \dVOwr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v+XJ*N[W  
additional dependent parent allowance 供养父母额外免税额 (HVGlw'`  
additional provision 额外拨款 X8|,   
additional stamp duty 附加印花税 DVA:Cmh\  
additional tax 补加税罚款;补加税款 :> '+"M2r  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G[=c Ss,  
adjudged bankrupt 被裁定破产 b=vkiO`2  
adjudicated bankrupt 裁定破产人 _XBd3JN@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 C]6O!Pb0  
adjudication of bankruptcy 裁定破产;宣告破产 )e{aN+  
adjudication of insolvency 裁定无力偿还债务 Hka2  
adjusted actual 经调整的实数;调整后的实数 L,\Iasv  
adjusted current assets 经调整的流动资产;调整后的流动资产 \hXDO_U  
adjusted figure 经调整的数字;调整后的数额 I,tud!p`  
adjusted liabilities 经调整的负债;调整后的负债 { FkF  
adjusted loss 经调整的亏损;调整后的亏损 ^W ^OfY  
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 @dK Tx#gZ  
adjusted profit 经调整的利润;调整后的利润 7I}uZ/N  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y]>t[Lo%  
adjusted value 经调整的价值;调整后的价值 hb$Ce'}N  
adjustment 调整;修订;理算〔保险〕 7dWS  
adjustment centre 调剂中心 ,bi^P>X  
adjustment lag 调整过程的时间差距;调整时差 P0@,fd<  
adjustment mechanism 调整机制 TbU#96"~.  
adjustment of loss 亏损调整 4 KiY6)  
adjustment process 调整过程;调整程序 (=0.inZ  
adjustment range 调整幅度 XSR 4iu  
administered exchange rate 受管制汇率 V0@=^Bls  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e+WNk 2  
administration expenses 行政费用 }#fbbtd  
administration fee 手续费;行政费 ]M=&+c>H~  
administration in bankruptcy 破产管理 aN?zmkPpov  
administration order 遗产管理令 'L'R9&o<X  
administrator 管理人;遗产管理人 f|5co>Hk  
administrator of the estate 遗产管理人 7.Op<  
admission of debt 债项承认书 <E~'.p,  
admission of proof 接纳债权证明 X'srL j.  
advance 放贷款项;垫付款项;预支款项;预付款项 dV_G1'  
advance account 暂支帐目;预付款帐户 la!~\wpa  
advance compensation 预付补偿金 T)/eeZ$  
advance from shareholder 股东垫款 3fj4%P"  
advance pending reimbursement 预支以待日后付还 ^q5#ihM  
advanced economy 先进经济体系 !L(^(;$Kgr  
advancement 预付;预付财产 #mdc[.  
advances warrant 垫款令 o!Zb0/AP)  
advancing 贷出 K+eM   
adverse balance 逆差 [0!(xp^  
adverse exchange 逆汇 01]f2.5  
advertisement addressed to shareholders 在报章刊登的致股东通告 d{?LD?,)  
advice for collection 托收通知书 us-L]S+lm  
advice of drawing 提款通知书;汇票通知书 B#A6v0Ta  
advice of payment 付款通知 -@'FW*b  
Advisory Committee [Securities and Futures Commission] Lbgi7|&  
谘询委员会〔证券及期货事务监察委员会〕 .v K-LHs  
Advisory Committee on Diversification 经济多元化谘询委员会 pK*TE5]  
affidavit 誓章;遗产申报誓章 1EK *g;H  
affidavit of no receipt 述明无收款的誓章 dO'(2J8  
affiliate 联号;联营公司;附属公司 {: /}NpA$  
affiliated company 附属公司;联号;联营公司 Txu/{ M,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aE8VZ8tvq  
affordability 负担能力 Dt@SqX:~Ee  
African Development Bank [AfDB] 非洲开发银行 Nn6%9PX_)  
after-acquired property 事后取得的财产 kiEa<-]  
after-hours dealing 市后交易 {7[Ox<Ho  
after-tax profit 税后盈利;税后利润;税后溢利 N2G{<>=  
agency agreement 代理协议 $'vU2L  
agency expenses 代理机构的开支 F9PxSk_\9  
agency fee 代理费 V~GDPJ+  
Agency Law 《代理法》 /~1+i'7V.,  
agent 代理人;承销人 llq<egZpm  
agent of company 公司代理人 dysS9a,  
agent's fee 代理人费;经纪费 %9"H  
aggregate 总计;总数;总体数字 [Xkx_B  
aggregate amount 总款额;总额 _a, s )  
aggregate assets and liabilities 总体资产与负债 \bXa&Lq  
aggregate at constant price 按固定价格计算的总体数字 =;L|gtH"  
aggregate demand 总需求 UQsN'r\tS  
aggregate gross position 总持仓量 \z$= K  
aggregate limit 总限额 VbYdZCC  
aggregate of salaries tax 合计薪俸税 )%TmAaj9d  
aggregate performance 总体表现;总体业绩 F,kZU$  
aggregate supply 总体供应 8*X4\3:*N  
aggregate surplus 总盈余 &=[WIG+rk  
aggregate total 整体总额 Qs!5<)6  
aggregate value 总值;合计价值 w0. u\  
aggregated basis 合计基准 +{]j]OP  
aggregated net chargeable income 合计应课税入息实额 k$VlfQ'+  
aggregation 合并计算;合计;总和 ]L jf?tk  
aggregation of incomes of husband and wife 夫妇入息合并计算 %d @z39-;  
aggregation of property 财产的总和 [),ige  
agio 差价;贴水 C!gZN9-  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ry&6p>-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gGYKEq{j(  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 +`4A$#$+y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T{ "(\X$  
《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》 4+n\k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )X7A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?dTD\)%A  
agreement for a settlement 授产协议 }p V:M{Nu&  
agreement for assignment 转让协议 /r 5eWR1G  
agreement for sale 售卖协议;买卖协议 y =@N|f!  
agreement for sale and purchase 买卖协议 4H/OBR  
agreement for the payment of interest 支付利息协议 6)J#OKZ  
agreement for the repayment of money 还款协议 st*gs-8jJ;  
agreement of reinsurance 再保险协议 /Oono6j  
Agricultural Bank of China 中国农业银行 Ri'n  
air passenger departure tax 飞机乘客离境税 +ZYn? #IQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !D6]JPX  
airport tax 机场税 !-bB559Nv  
alcohol duty 酒精税 NK+o1   
alienation 让与;让渡;转让 KvS G;  
alimony 生活费;赡养费 4i bc  
All Ordinaries Index [AOI] 所有普通股指数 xw%0>K[  
all risks 全险;综合险 {g6%(X\r.r  
All Sales Record for Stock Market 《股票市场成交报告》 y`Fw-!'o  
Allied Capital Resources Limited 新联财务有限公司 bt *k.=p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d9ihhqq3}  
allocation letter 拨款信件 Bvj0^fSm  
allocation of fund 分配款项;预留款项 #ob/p#k  
allocation of profit 利润分配;溢利分配 G}*hM$F  
allocation warrant 拨款令 }]Tx lSp!;  
allotment 分配;配股 *hrd5na  
allotment notice 股份配售通知;配股通知 V&i;\9  
allotment of shares 股份分配 sLFl!jX  
allowable 可获宽免;免税的 [aS*%Heu  
allowable business loss 可扣除的营业亏损 hZ3bVi)L\  
allowable expenses 可扣税的支出 E`q_bn  
allowance 免税额;津贴;备抵;准备金 #$vEGY}1  
allowance for debts 债项的免税额 8L XHk l  
allowance for depreciation by wear and tear 耗损折旧免税额 :gT4K-O j  
allowance for funeral expenses 殡殓费的免税额 6~{C.No}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zDp2g)  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z)!C'cb  
allowance to debtor 给债务人的津贴 J4utIGF  
alteration of capital 资本更改 :N@^?q{b  
alternate trustee 候补受托人 z#N@ 0R  
amalgamation 合并 3T 9j@N77  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^8tEach  
ambit of charges 征税范围;收费范围 C~[,z.FvO  
amended valuation 经修订的估值 lr?;*f^3  
American Commodities Exchange 美国商品交易所 SuznN L=/$  
American Express Bank Limited 美国运通银行 K,]=6 Rj  
American Stock Exchange 美国证券交易所 c,22*.V/  
amortization 摊销 zi:BF60]=  
amount due from banks 存放银行同业的款项 ax2B ]L2  
amount due from banks abroad 存放海外银行同业的款项 ]Dzlp7Y}  
amount due from holding companies 控股公司欠款 =sFTxd_"iQ  
amount due from local banks 存放本港银行同业的款项 mmsPLv6  
amount due to banks 银行同业的存款 wBzC5T%,  
amount due to banks abroad 海外银行同业的存款 ]9L oZ)  
amount due to holding companies 控股公司存款 fVwU e _Y  
amount due to local banks 本港银行同业的存款 f::Dx1VcX  
amount due to outport banks 外埠银行同业的存款 'yth'[  
amount for note issue 发行纸币的款额 B *vM0  
amount of bond 担保契据的款额 $(9U@N9E  
amount of consideration 代价款额 !W0v >p  
amount of contribution 供款数额 A >$I -T+  
amount of indebtedness 负债款额 +"(jjxJm  
amount of principal of the loan 贷款本金额 !BI;C(,RL  
amount of rates chargeable 应征差饷数额 \9d$@V  
amount of share capital 股本额 yVc(`,tZ(  
amount of sums assured 承保款额 "KlwA.7/  
amount of variation 变动幅度 *VeRVaBl  
amount of vote 拨款数额  ]k(]qZ  
amount payable 应付款额 d3Rw!slIq  
amount receivable 应收款额 ^.G$Q#y,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Je@v8{][|  
analysis 分析 tDo"K3   
ancillary risk 附属风险 fnY.ao1-s[  
annual account 周年帐目;周年帐目报表;年度决算;年结 +#By*;BJ  
annual accounting date 年结日期 vy/-wP|1  
annual allowance 每年免税额;年积金;年度津贴;年津 ]9X DS[<2`  
annual balance 年度余额 SaCh 7 ^  
annual disposable income 每年可动用收入 :EH=_"  
annual estimates 周年预算 /bEAK-  
annual fee 年费 "j-CZ\]U|  
annual general meeting 周年大会 r/sNrB1U"y  
annual growth rate 年增率;每年增长率 U&xUfBDt  
annual long-term supplement 长期个案每年补助金 H-%v3d>3  
annual pensionable emolument 可供计算退休金的年薪 q=G+Tocv  
annual report 年报 G`zm@QL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .2pK.$.  
annual return 周年报表;周年申报表;每年报税表格 2%> FR4a  
Annual Return Rules 《周年报表规则》 {)"vN(mX  
annual review of consumer prices 每年消费物价回顾 6#yUc_5 \  
annual roll-forward basis 逐年延展方式 j4b4!^fV  
annual salary 年薪 AEuG v}#  
annual statement 年度报表;年度决算表 Y~Ifj,\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IAEAhqp  
annuitant 年金受益人 [2koe.?(  
annuity 年金 :!/8 Hv  
annuity contract 年金合约 bfO=;S]b!  
annuity on human life 人寿年金 `kr?j:g  
antecedent debt 先前的债项 ]{kPrey  
ante-dated cheque 倒填日期支票 HqTjl4ai  
anticipated expenditure 预期开支 P_dJZ((X  
anticipated net profit 预期纯利 nd(S3rct&  
anticipated revenue 预期收入 .KC ++\{HE  
anti-inflation measure 反通货膨胀措施 @H<q"-J  
anti-inflationary stance 反通货膨胀立场 U3kyraj  
apparent deficit 表面赤字 7rPF$ \#  
apparent financial solvency 表面偿债能力 8] ikygt"  
apparent partner 表面合伙人 J=L5=G7(  
application for personal assessment 个人入息课税申请书 '!$%> ||S  
application of fund 资金应用 H:G1BZjq  
application to release as liquidator and to destruct the books of accounts and documents , dp0;nkr  
申请免除清盘人职务及毁灭帐簿与文件 lLD12d  
appointed actuary 委任精算师 Z= !*e~j@  
appointed auditor 委任核数师;委任审计师 875od  
appointed trustee 委任的受托人 V$~9]*Wn  
appointer 委任人 3~ \[7I/  
apportioned pro rata 按比例分摊 d\Zng!Z'  
apportionment 分配;分摊 vI]N^j2%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _~pbqa,  
apportionment formula 分摊方程式 2JFpZU"1  
apportionment of estate duty 遗产税的分摊 2-b6gc7  
appraisal 估价;评估 =mGez )T5\  
appreciable growth 可观增长 Kg$ Mx  
appreciable impact 显着影响 `W-Fssu  
appreciable increase 可观增长 N<-Gk6`C/  
appreciation 增值;升值 FC*[*  
appreciation against other currencies 相对其他货币升值 wAd9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !by\9  ?n  
appreciation tax 增值税 fT{Yg /j  
appropriation 拨款;拨用;拨付 m4g$N)  
appropriation account 拨款帐目 L-\GHu~)  
Appropriation Bill 拨款法案 go"Hf_  
appropriation-in-aid system 补助拨款办法 2"5v[,$1H  
approved assets 核准资产 :Yks|VJ1  
approved basket stock 认可一篮子证券 _2nx^E(pd  
approved budget 核准预算 ;$tSb ~K+  
approved charitable donation 认可慈善捐款 Z8oK2Dw  
approved charitable institution 认可慈善机构 ,(4K4pN  
approved currency 核准货币;认可货币 M[uA@  
approved estimates 核准预算 6&-(&( _  
approved estimates of expenditure 核准开支预算 :aQt;C6Z>  
approved overseas insurer 核准海外保险人 m6djeOl  
approved overseas trust company 核准海外信托公司 *4Izy14e  
approved pooled investment fund 核准汇集投资基金 C $JmzrE  
approved provident fund scheme 认可公积金计划 Y<rU#Z#T  
approved provision 核准拨款 Uwi7)  
approved redeemable share 核准可赎回股份 q]M0md  
approved regional stock 认可地区性证券 X76e&~  
approved retirement scheme 认可退休金计划 }T$p)"  
approved subordinated loan 核准附属贷款 h} EPnC}  
arbitrage 套戥;套汇;套利 rbCAnwA2  
arbitrageur 套戥者;套汇者 7yba04D)  
arbitrary amount 临时款项 Lxk[;j+  
arrangement 措施;安排;协定 rD>f|kA?L  
arrears 欠款 ZW}_Q s  
arrears of pay 欠付薪酬 mQ=#nk$~g  
arrears of revenue 逾期未收税款;逾期未收的帐项 L:8q8i  
articles of association 组织章程;组织细则;组织章程细则 IMfqiH)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )/EO&F  
ascertainment of profit 确定利润 )0R'(#  
"Asia Clear" “亚洲结算系统” )Beiu*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?rup/4|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3&/Ixm:  
Asian Development Fund [ADF] 亚洲发展基金 veRm2 LSP  
Asian dollar bond 亚洲美元债券 h-D }'R  
Asian dollar market 亚洲美元市场 +U.I( 83F  
Asian dollar rate 亚洲美元利率 7!$^r$t   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -tNUMi'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M xG W(p  
asked price 沽盘;喊价;索价;卖方报价 #u + v_  
assessable income 应评税入息 _,d~}_$`i  
assessable loss 应评税亏损 @fV9 S"TcM  
assessable profit 应评税利润 ,{q;;b9  
assessable value 应评税值 (b6NX~G-:  
assessed profit 估定利润 ~!3r&(  
assessed value 经评估价值 PzR[KUK  
assessment 评税;评定;估价;评税单 QVE6We  
assessment number 评税编号;估价编号 [=_jYzD,j|  
assessment of additional tax 补加税评税 6u}</>}  
assessment of performance 业绩评估;实绩评价 ;Q&5,< N)j  
Assessor 评税主任 FkRo _?  
asset price bubbles 资产价格泡沫 wuqJr:q*#  
asset-backed securities 具资产保证的证券 }#E[vRf  
assets accretion 资产增值 N"y)Oca{  
assets and liabilities 资产与负债 kM@zyDn,  
assets betterment statement 资产递增表;资产改进表 Rx|;=-8zg  
assets lending 实物放款;有抵押贷款 *cnNuT  
assets of the company passing on the death 死者去世时转移的公司资产 {91nL'-'  
assets pledged as security for liabilities 用作负债抵押的资产 kE(mVyLQ  
assets portfolio 资产投资组合 0<B$#8  
assets price 资产价格 tdaL/rRe  
assets quality 资产质素 y#$CMf -q^  
assets realization 资产变现 e NafpK  
assets refinancing arrangement 资产再集资安排 $D UZ!zaH!  
assets securitization 资产证券化 4YX3+oS  
assets situated outside Hong Kong 在香港以外地方的资产 3<zp  
assets stripping 削减资产;拆卖资产 * +wW(#[  
assets value 资产值 a -moI+y  
assignee 承让人 F.v{-8GV  
assignment 转让;转让书;转让契 1&o|TT/  
assignment of interest 权益转让 a+PzI x2  
assignment of letters patent and trade mark 专利证书及商标转让 hDq`Z$_+KX  
assignment of property 物业转让;物业转让书 0nD/;\OU  
assignment right 转让权 tlt*fH$ .  
assignor 转让人 o7LuKRl   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 d&s9t;@=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bNoW?8bZ  
associate member 附属会员 z%LIX^q9  
associated body corporate 相联法人团体 HgkC~'  
associated company 相联公司;联属公司 E`k@{*Hn&  
associated corporation 相联法团 qWKAM@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]P2"[y  
公认会计师公会〔英国〕 $"&{aa  
Association of Futures Exchange Brokers 香港期货经纪协会 BFJnV.0M!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [R7Y}k:9U  
association of underwriters 承保人组织 s&!a  
assumption of control 接管 '-/xyAzS  
assurance 担保;保险;转易;转易书 [=^3n#WW  
assurance of interest 权益的转易 R+,u^;\  
at 19XX price 按一九XX年价格计算 KFkoS0M5|  
at a discount 按赔价计算;按贴水价格计算;打折扣 XNu^`Ha  
at a premium 按溢价计算;按升水价格计算 f:.I0 ST  
at call 通知付款;按通知 X/M4!L}\  
at constant market price 按固定市价计算 _OC<[A  
at constant price 按固定价格计算 Q'mM3pq4r  
at cost 按成本计算 kd$D 3S ^{  
at current market price 按当时市价计算;按现时市价计算 az|N-?u  
at current price 按当时价格计算;按现时价格计算 5j-YM  
at factor cost 按要素成本计算;按生产要素成本计算 _Z,\Vw:\F  
at money-of-the-day price 按付款当日价格计算 {3{"8-18  
at or better 按指定或较佳价位〔买卖指令〕 ^B 2 -)  
at par 按面值计算;平价 klR|6u]%  
at sight 见票即付 fLm*1S|%\  
at the close 按收市盘 |WdPE@P  
at the opening 按开市盘 3J438M.ka  
attestation 见证;见证条款 yD6[\'%  
at-the-money option 平价期权 gy9U2Wgf|  
attorney 受权人;受托代表人  H =^`!  
attornment 新拥有人承认书 Sw^u3  
attributable profit 可归属利润 ~PahoRS  
attributable share value 可归属股份价值  \qK&q  
Auckland Stock Exchange 奥克兰证券交易所 ?vHU #  
auction 拍卖 :+|Z@KB  
auctioneer 拍卖商 [o5Hl^  
audit 审计;核数  A4<Uu~  
Audit Commission 审计署 m&?r%x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A1?2*W  
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〕 >q1L2',pK  
audit review 帐目审查 -701j'q{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GU8sO@S5#  
audited account 审计帐目;经审计的帐目  !V g`  
audited annual account 经审计的周年帐目 "E?2xf|.  
audited balance sheet 经审计的资产负债表 Hi`//y*92H  
auditor 核数师;核数主任;审计师 kO*$"w#X[p  
auditor's certificate 核数师证明书;审计师证明书 TLe~y1dwY=  
auditor's report 核数师报告;审计师报告 T+k{W6  
Aussie bond 澳元债券 M8b;d}XL  
austerity budget 紧缩预算 dIBE!4 V[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >:!X.TG$  
Australia All Ordinaries Index 澳洲所有普通股票指数 y (pks$  
Australian Dollar [AUD] 澳元 "s_lP&nq  
Australian Options Market 澳大利亚期权市场 &<U0ZvrsH  
Australian Securities Commission 澳洲证券事务监察委员会 -FQ 'agf@&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )Z?Ym.0/  
Australian Stock Exchange 澳大利亚证券交易所 )fSOi| |C  
Austrian Schilling [ATS] 奥地利先令 :#?5X|Gz  
authentication 认证;鉴证 f|lU6EkU  
authority to purchase 委托购买证;委购书 i`$*T y"x  
authorization 认可;核准;授权;授权书 qXe8Kto  
authorization by direction 指示授权 I \JGs@I   
authorization by instruction 指令授权 s '\Uap  
authorization by warrant 令状授权 p\ZNy\N^  
authorization of unit trust 单位信托的认可 hL;(C) (  
authorized agent 指定代理人 j*jo@N |  
authorized capital 法定资本 }\:Nu Tf  
authorized clerk 出市员 ndz]cx  
authorized dealer 认可交易商 6WJ)by  
authorized financial institution 认可财务机构 "Yj'oE% \  
authorized fund 认可基金 NI [ pp`  
authorized fund house 获授权的基金公司;认可基金公司 hPePB=  
authorized institution 认可机构 364`IC( a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9g"2^^wD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i||]V*5n  
authorized insurer 获授权保险人;获认可承保人 wN-d'-z/rd  
authorized investment 特准投资项目 scou%K  
authorized person 获授权人 GV69eG3bX#  
authorized representative 获授权代表 Q;JM$a?5iV  
authorized share capital 法定股本 ^R Fp8w(  
automated quotation system 自动报价系统 0dh aAq`k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] usCt#eZK  
自动交易系统〔香港期货交易所有限公司〕 aV|hCN~  
automatic adjustment mechanism 自动调整机制 LS*y  
automatic adjustment system 自动调整系统 AKyUfAj3  
Automatic Clearing House 自动票据交换所 a (b#  
automatic exchange rates accumulation system 自动化汇率累集系统 lqZ5?BD1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m?fy^>1  
automatic teller machine [ATM] 自动柜员机 ZR?yDgL  
autopay 自动转帐 )PuFuf(wz  
available assets 可用资产 ?>rW>U6:P  
available fiscal reserve 现存财政储备 ~W+kiTsD?  
available profit 可用利润 j=aI9p  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 5r8< 7g:>C  
average 平均;平均数;海损 8UyMVY  
average basic salary 平均基本薪金 MET' (m  
average consumer expenditure 平均消费开支;一般消费开支 $79=lEn,  
average cost 平均成本 "4+ WZR]  
average cost of land production 增辟土地平均成本 0rDh}<upjk  
average daily turnover 平均每日成交额 i/ )am9  
average daily wage rate 平均每日工资率 Te wb?:  
average expenditure pattern 平均开支模式 @jSYB+D  
average growth rate 平均增长率 sVv xHkt@  
average net fixed assets 固定资产平均净值 ime\f*Fg  
average of relatives 相对价格平均数 ua]o6GlO  
average price 平均价格 _EMwm&!  
average propensity to consume 平均消费倾向;一般消费倾向 $?<Z!*x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .=;3d~.]  
average rate 平均率 V(6Z3g  
average revenue 平均收入;平均收益 /1Q(b  
average stock 平均库存;平均存货 \6<=$vD  
average yearly rent 平均年租 M .JoHH  
avoidance of double taxation 避免双重课税 sy"^?th}b  
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 lfz2~Si5A  
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