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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: xw^.bz|  
A share A股;甲类股份 266oTER]v:  
abatement of tax 减税;减扣免税额 m} ?rJ  
ABN AMRO Bank N.V. 荷兰银行 ` Nh"  
above-the-line expenditure 线上项目支出;经常预算支出 %qf  V+^  
above-the-line receipt 线上项目收入;经常预算收入 ^L4Qbc(vJ  
ABSA Asia Limited 南非联合亚洲有限公司 a,t``'c;  
absolute change 绝对数值变更 bvBHYf:^  
absolute expenditure 实际开支 wN-i?Ek0;  
absolute guideline figure 绝对准则数字 1j-te-}"c  
absolute interest 绝对权益 ^D^JzEy'?C  
absolute order of discharge 绝对破产解除令 revF;l6->C  
absolute profit margin 绝对利润幅度 %^. %OCX:  
absolute value 实值;绝对值 yL4 T  
absolutely vested interest 绝对既得权益 |R/.r_x,V?  
absorbed cost 已吸收成本;已分摊成本 d)o!5L  
absorption 吸收;分摊;合并 Ck =;1sGh  
absorption rate 吸收率;摊配率;分摊率 B$Z3+$hfF  
ACB Finance Limited 亚洲商业财务有限公司 P,DC7\  
acceptable form of reciprocity 合理的互惠条件 T'-FV  
acceptable rate 适当利率;适当汇率 "t=hzn"~%  
acceptance agreement 承兑协议 Joe_PS  
acceptance for honour 参加承兑 :G w~7v_  
acceptor 承兑人;接受人;受票人 >ydRSr^  
acceptor for honour 参加承兑人 oPKr* `'  
accident insurance 意外保险 K0+.q?8D|  
Accident Insurance Association of Hong Kong 香港意外保险公会 7xo4-fIuT  
accident insurance scheme 意外保险计划 RC#C\S6  
accident year basis 意外年度基准 QYb33pN|  
accommodation 通融;贷款 V&]DzjT/  
accommodation bill 通融票据;空头票据 pE.PX 8  
accommodation party 汇票代发人 -5l6&Y   
account balance 帐户余额;帐户结余 lfsqC};#\  
account book 帐簿 HL3XyP7  
account collected in advance 预收款项 /e}#' H   
account current book 往来帐簿 =QJRMF  
account of after-acquired property 事后取得的财产报告 DaHZ{T8>d  
account of defaulter 拖欠帐目 Pl=]Srw  
account payable 应付帐款 c?2MBtnu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 J<gJc*Q  
account receivable 应收帐款 h&3YGCl  
account receivable report 应收帐款报表 ZSy?T  
account statement 结单;帐单;会计财务报表 9Mp$8-=>7  
account title 帐户名称;会计科目 g.JN_t5  
accountant's report 会计师报告 2?C`4AR[2H  
Accountant's Report Rules 会计师报告规则 3VnQnd E  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |%a4` w  
Accounting Arrangements 《会计安排》 ,6^ znOt  
accounting basis 会计基础 C`jM0Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;^Sr"v6r>u  
Accounting Circular 《会计通告》 (m[bWdANnW  
accounting class 会计类别 M@1r:4CoKH  
accounting date 记帐日期;会计结算日期 vR6Bn  
accounting for money 款项核算 x3ERCqTR  
Accounting Officer 会计主任 5l-mW0,MK  
accounting period 会计报告期;会计期 8N%Bn&   
accounting policy 会计政策;会计方针 _/*U2.xS  
accounting practice 会计惯例 ^>y@4qB  
accounting principle 会计准则 2 !" XzdD  
accounting record 会计记录 c)md  
accounting report 会计报告 $/1c= Y@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f&,{XZ  
Accounting Society of China 中国会计学会 60=m  
accounting statement 会计报表 ,5Pl\keY  
accounting system 会计制度;会计系统 $QEilf;E  
accounting transaction 会计事项;帐务交易 /%aiEhL  
accounting treatment 会计处理 Syp"L;H8Em  
accounting year 会计年度 7r+g8+4  
accretion 增值;添加 ZI ;<7tF_z  
accrual 应计项目;应累算数目 hd V1nS$  
accrual basis 应计制;权责发生制 tGdf/aTjy  
accrual basis accounting 应计制会计;权责发生制会计 ;< )~Y-  
accrue 应累算;应计 oY~ Dg  
accrued benefit 应累算利益 ~n')&u{  
accrued charges 应计费用 IL/Yc1  
accrued cumulative preference share dividend 应累算的累积优先股股息 -F"Q EL#  
accrued expenses 应累算费用 D'l5Zd  
accrued interest payable 应付利息;应计未付利息 YKbCdLQ  
accrued interest receivable 应收利息;应计未收利息 j/T>2|dA&  
accrued right 累算权益 (}r|yE  
accruing profit 应累算的利润 mV73 \P6K  
accumulated fiscal reserve 累积财政储备 I]"96'|N  
accumulated profit 累积利润;滚存溢利 p,pR!qC>  
accumulated reserve 累积储备 @4(k(  
accumulation of surplus income 累积收益盈余 gG%V 9eOQ  
acquired assets 既得资产 '1fNBH2  
acquisition 收购;购置;取得 }0`nvAf  
acquisition cost 购置成本 wfvU0]wk}  
acquisition expenses 购置费用 lDC$F N  
acquisition of 100% interest 收购全部股权 R`";Z$~{  
acquisition of control 取得控制权 )Dp/('Z2  
acquisition of fixed assets 购置固定资产 LLWB  
acquisition of shell “买壳” AB Xl  
acquisition price 收购价 x6afI<dm  
act of God 天灾 UX<Qcjm$e  
acting partner 执事合伙人 +bK.NcS  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^ 5VK>  
active partner 积极参与的合伙人 GhY1k";  
active trading 交投活跃 kL7#W9  
actual circulation 实际流通 dUgrKDNyA  
actual cost 实际成本 Uq_j\A;c  
actual expenditure 实际开支;实际支出 ' /Bidb?  
actual income 实际入息;实际收入;实际收益 UmnE@H"t$\  
actual market 现货市场 e6X[vc|Y}  
actual price 现货价;实际价格 -"Y{$/B  
actual profit 实际利润 D9mz9  
actual quotation 实盘;实际价位;实际报价 j#~Jxv%n  
actual year basis 按实际年度计算 gw`B"c|  
actuals 实货 Ee1LO#^_6  
actuarial investigation 精算调查 ^[Ua46/"m  
actuarial principle 精算原则 ) yY6rI;:  
actuarial report 精算师报告 b5IA"w  
Actuarial Society of Hong Kong 香港精算学会 =&0wr6  
actuarial valuation 精算师估值 Bx"7%[  
actuary 精算师 t#nn@Yf  
ad referendum agreement 暂定协议;有待覆核的协定 LN l#h  
ad valorem duty 从价税;按值征税 3QSZ ZJ  
ad valorem duty system 从价税制 xt'tL:d  
ad valorem fee 从价费 .,~(%#Wl$  
ad valorem tariff 从价关税 A`}yBSb  
additional allowance 额外免税额 3Y)PU=  
additional amount for unexpired risk 未过期风险的额外款额 S0g'r !;6  
additional assessable profit 补加应评税利润 @ DZD  
additional assessment 补加评税 O9'x -A%  
additional commitment 额外承担 ; UiwH  
additional commitment vote 额外承担拨款 MRr</o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hqk}akXt  
additional dependent parent allowance 供养父母额外免税额 h=kQ$`j6  
additional provision 额外拨款 iyVB3:M  
additional stamp duty 附加印花税 7f<EoSK  
additional tax 补加税罚款;补加税款 {:c]|^w6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k+V6,V)my  
adjudged bankrupt 被裁定破产 FLoNE>q  
adjudicated bankrupt 裁定破产人 /!}'t  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >U1R.B7f  
adjudication of bankruptcy 裁定破产;宣告破产 H* ,,^  
adjudication of insolvency 裁定无力偿还债务 Hv]7e|  
adjusted actual 经调整的实数;调整后的实数 E@a3~a  
adjusted current assets 经调整的流动资产;调整后的流动资产 _8}QlT  
adjusted figure 经调整的数字;调整后的数额 zJ+8FWy:S  
adjusted liabilities 经调整的负债;调整后的负债 ,U )"WLmY  
adjusted loss 经调整的亏损;调整后的亏损 Kx"<J@  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 SxyONp.$\  
adjusted profit 经调整的利润;调整后的利润 w|mb4AyL{?  
adjusted surplus 经调整的盈余额;调整后的盈余额 KtS)'jf  
adjusted value 经调整的价值;调整后的价值 d|Gl`BG   
adjustment 调整;修订;理算〔保险〕 5dx&Qu'}ZS  
adjustment centre 调剂中心 Fg$3N5*  
adjustment lag 调整过程的时间差距;调整时差 o!E v;' D  
adjustment mechanism 调整机制 e& ANp0|W  
adjustment of loss 亏损调整 RUCPV[{b  
adjustment process 调整过程;调整程序 (F7_S*  
adjustment range 调整幅度 TUT][ =.=  
administered exchange rate 受管制汇率 *xf._~E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6b8;}],|  
administration expenses 行政费用 EzW)'Zzw~  
administration fee 手续费;行政费 dk QaM@  
administration in bankruptcy 破产管理 D3Jr3 %>  
administration order 遗产管理令 ULc`~]  
administrator 管理人;遗产管理人 x?x`oirh  
administrator of the estate 遗产管理人 M >:]lpRK  
admission of debt 债项承认书 S1n3(U:m  
admission of proof 接纳债权证明 |o'Q62`%}  
advance 放贷款项;垫付款项;预支款项;预付款项 KPSh#x&I  
advance account 暂支帐目;预付款帐户 oHM ]  
advance compensation 预付补偿金 *O:r7_ Y0  
advance from shareholder 股东垫款 :ztr)  
advance pending reimbursement 预支以待日后付还 h@7FY  
advanced economy 先进经济体系 ?^' 7+8C*J  
advancement 预付;预付财产 UE _fpq  
advances warrant 垫款令 _u"nvgVz9  
advancing 贷出 zeP}tzQO  
adverse balance 逆差 9[v1h,L  
adverse exchange 逆汇 C\_zdADUb%  
advertisement addressed to shareholders 在报章刊登的致股东通告 N_4eM,7t  
advice for collection 托收通知书  6,1b=2G  
advice of drawing 提款通知书;汇票通知书 *KK+X07  
advice of payment 付款通知 rI5F oh6  
Advisory Committee [Securities and Futures Commission] vgn@d,v  
谘询委员会〔证券及期货事务监察委员会〕 ;E~4)^  
Advisory Committee on Diversification 经济多元化谘询委员会 K\[!SXg@  
affidavit 誓章;遗产申报誓章 y AF+bCXo  
affidavit of no receipt 述明无收款的誓章 ~5ZvOX6L2  
affiliate 联号;联营公司;附属公司 zJa)*N  
affiliated company 附属公司;联号;联营公司 "Th$#3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 , xx6$uZ  
affordability 负担能力 ?%R w(E  
African Development Bank [AfDB] 非洲开发银行 |eoid?=  
after-acquired property 事后取得的财产 qo+N,x9o  
after-hours dealing 市后交易 &m3.h!dq  
after-tax profit 税后盈利;税后利润;税后溢利 BE&B}LfvfO  
agency agreement 代理协议 Xqp|VbDca  
agency expenses 代理机构的开支 JXiZB 8}  
agency fee 代理费 8T;IZ(s  
Agency Law 《代理法》 n<Svw a}  
agent 代理人;承销人 wI M{pK  
agent of company 公司代理人 `&M{cfp_  
agent's fee 代理人费;经纪费 ,~ ?'Ef80  
aggregate 总计;总数;总体数字 O <9~Kgd8h  
aggregate amount 总款额;总额 r%wA&FQ8U  
aggregate assets and liabilities 总体资产与负债 ^IZ)#1U  
aggregate at constant price 按固定价格计算的总体数字 ?[ly`>KpJ  
aggregate demand 总需求 D/(L  
aggregate gross position 总持仓量 RVtQ20e";r  
aggregate limit 总限额 -@^Zq}  
aggregate of salaries tax 合计薪俸税 (VyNvB  
aggregate performance 总体表现;总体业绩 v8>v.}y  
aggregate supply 总体供应 ->-*]-fv[L  
aggregate surplus 总盈余 `Yc _5&"  
aggregate total 整体总额 t{!  
aggregate value 总值;合计价值 T1B|w"In  
aggregated basis 合计基准 g1(Xg.  
aggregated net chargeable income 合计应课税入息实额 JGiKBm;  
aggregation 合并计算;合计;总和 #Z=tJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 O9v_y+M+M  
aggregation of property 财产的总和 Mr+@c)  
agio 差价;贴水 < V\Y@Ei+  
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》 7RU}FE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .F&9.#>  
《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》 5OM?3M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G@!z$  
《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》 MgnM,95  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2.}R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !=Y;h[J.p  
agreement for a settlement 授产协议 ~Y= @$!Uq  
agreement for assignment 转让协议 XA0 (f*  
agreement for sale 售卖协议;买卖协议 0X..e$ '  
agreement for sale and purchase 买卖协议 oC*ees g_  
agreement for the payment of interest 支付利息协议 L^kp8o^$  
agreement for the repayment of money 还款协议 +5<k-0v  
agreement of reinsurance 再保险协议 NW$H"}+o  
Agricultural Bank of China 中国农业银行 CozKyt/r7  
air passenger departure tax 飞机乘客离境税 W!$zXwY}(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UbJ*'eoX  
airport tax 机场税 Qz<d~ N  
alcohol duty 酒精税 iWXc  
alienation 让与;让渡;转让 (lA.3 4.p  
alimony 生活费;赡养费 S6nhvU:  
All Ordinaries Index [AOI] 所有普通股指数 qOCJTOg7  
all risks 全险;综合险 Q>}2cDl  
All Sales Record for Stock Market 《股票市场成交报告》 v=Y K8fNi  
Allied Capital Resources Limited 新联财务有限公司 Pvo#pY^dXX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]>##`X  
allocation letter 拨款信件 [y) Fc IK}  
allocation of fund 分配款项;预留款项 lYf+V8{  
allocation of profit 利润分配;溢利分配 $<@\-vYvr@  
allocation warrant 拨款令 ]7sx;KFv  
allotment 分配;配股 6,Hqb<(  
allotment notice 股份配售通知;配股通知 1.@vS&Y7OE  
allotment of shares 股份分配 \ v@({nB8  
allowable 可获宽免;免税的 Z{-Lc68  
allowable business loss 可扣除的营业亏损 xtV[p4U  
allowable expenses 可扣税的支出 +%J\y^09kr  
allowance 免税额;津贴;备抵;准备金 @`u?bnx]e  
allowance for debts 债项的免税额 *a}(6Cx  
allowance for depreciation by wear and tear 耗损折旧免税额 = Je>`{J  
allowance for funeral expenses 殡殓费的免税额 `T*U]/zQ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hi{%pi&!T  
allowance for repairs and outgoings 修葺及支出方面的免税额 l1_X(Z._V  
allowance to debtor 给债务人的津贴 t *6loS0+  
alteration of capital 资本更改 "vF MSY  
alternate trustee 候补受托人 3EFD%9n  
amalgamation 合并 ux2013C_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Zp`T  
ambit of charges 征税范围;收费范围 suJ_nb  
amended valuation 经修订的估值 |fsm8t<~8  
American Commodities Exchange 美国商品交易所 -*VKlZ8-  
American Express Bank Limited 美国运通银行 -H(vL=  
American Stock Exchange 美国证券交易所 H(u+#PIIw  
amortization 摊销 Lf}8qB#Y  
amount due from banks 存放银行同业的款项 ?dy~ mob  
amount due from banks abroad 存放海外银行同业的款项 uPyVF-i  
amount due from holding companies 控股公司欠款 'E;W  
amount due from local banks 存放本港银行同业的款项 j28_Hh T  
amount due to banks 银行同业的存款 N?r>%4  
amount due to banks abroad 海外银行同业的存款 q?{}3 dPC  
amount due to holding companies 控股公司存款 6o3T;h  
amount due to local banks 本港银行同业的存款 JXQPT  
amount due to outport banks 外埠银行同业的存款 )-P!Ae_.v  
amount for note issue 发行纸币的款额 #5CI)4x0!  
amount of bond 担保契据的款额 dZ2%S''\  
amount of consideration 代价款额 d{+(Lpj^  
amount of contribution 供款数额 vL_zvX A  
amount of indebtedness 负债款额 =fLL|  
amount of principal of the loan 贷款本金额 #mc!Wt 10  
amount of rates chargeable 应征差饷数额 % n$^-Vc&  
amount of share capital 股本额 kN9yO5 h7  
amount of sums assured 承保款额 ,krS-.  
amount of variation 变动幅度 ND]S(C"?  
amount of vote 拨款数额 Dk)}|GJ()"  
amount payable 应付款额 =WZ%H_oxi  
amount receivable 应收款额 6k0^x Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a_T,t'6  
analysis 分析 vS; '}N  
ancillary risk 附属风险 VC&c)X  
annual account 周年帐目;周年帐目报表;年度决算;年结 B+VuUt{S  
annual accounting date 年结日期 tiQ;#p7%  
annual allowance 每年免税额;年积金;年度津贴;年津 Fxd{ Zk`  
annual balance 年度余额 q|#MB7e/  
annual disposable income 每年可动用收入 mMw;0/n  
annual estimates 周年预算 ma8wmQ9JR  
annual fee 年费 pu;3nUH  
annual general meeting 周年大会 9/TY\?U  
annual growth rate 年增率;每年增长率 <bmLy_":  
annual long-term supplement 长期个案每年补助金 hq_~^/v\  
annual pensionable emolument 可供计算退休金的年薪 )@7DsV/M  
annual report 年报 ija: H'j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 66:ALFwd7  
annual return 周年报表;周年申报表;每年报税表格 s"#]L44N  
Annual Return Rules 《周年报表规则》 &~~s6   
annual review of consumer prices 每年消费物价回顾 4rB8Nm1  
annual roll-forward basis 逐年延展方式 -e>|kPfv!  
annual salary 年薪 Agy <j   
annual statement 年度报表;年度决算表 )^;DGzG  
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 L@)&vn]  
annuitant 年金受益人 ?X_V#8JK  
annuity 年金 ym%slg  
annuity contract 年金合约 Dx+ K+(  
annuity on human life 人寿年金 Ek .3  
antecedent debt 先前的债项 rg& +  
ante-dated cheque 倒填日期支票 Vu]h4S:  
anticipated expenditure 预期开支 SE`l(-tL  
anticipated net profit 预期纯利 (O5)wej   
anticipated revenue 预期收入 `.BR= ['O  
anti-inflation measure 反通货膨胀措施 UmP'L!  
anti-inflationary stance 反通货膨胀立场 2R@%Y/  
apparent deficit 表面赤字 9U<Hf32  
apparent financial solvency 表面偿债能力 l8wF0|  
apparent partner 表面合伙人 ?ApRJm:T  
application for personal assessment 个人入息课税申请书 Qlz Q]:dWC  
application of fund 资金应用 YdOUv|tZC  
application to release as liquidator and to destruct the books of accounts and documents W"sr$K2m|  
申请免除清盘人职务及毁灭帐簿与文件 I-:` cON=G  
appointed actuary 委任精算师 Vewzo1G2  
appointed auditor 委任核数师;委任审计师 d'zT:g  
appointed trustee 委任的受托人 H?:Jq\Ba0  
appointer 委任人  4#rAm"H  
apportioned pro rata 按比例分摊 F$Pp]"82'm  
apportionment 分配;分摊 K3ukYR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $Ub}p[L  
apportionment formula 分摊方程式 U6{dI@|B  
apportionment of estate duty 遗产税的分摊 4;<DJ.XlN=  
appraisal 估价;评估 h5onRa *7  
appreciable growth 可观增长 pMN<p[MB  
appreciable impact 显着影响 UC!5 wVY  
appreciable increase 可观增长 |~$7X  
appreciation 增值;升值 z+"0>ZN&  
appreciation against other currencies 相对其他货币升值 b=LF%P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 < 5ZJ]W  
appreciation tax 增值税 c4|so=  
appropriation 拨款;拨用;拨付 .hN3`>*V  
appropriation account 拨款帐目 h~ha  
Appropriation Bill 拨款法案 YvTA+yL  
appropriation-in-aid system 补助拨款办法 -CU,z|g+  
approved assets 核准资产 lgT?{,>RkW  
approved basket stock 认可一篮子证券 u%opY<h  
approved budget 核准预算 <o@)SD~K  
approved charitable donation 认可慈善捐款 2V$9ei6  
approved charitable institution 认可慈善机构 F0;1zw  
approved currency 核准货币;认可货币 yiT{+;g^  
approved estimates 核准预算 |R~;&x:  
approved estimates of expenditure 核准开支预算 *i?.y*g  
approved overseas insurer 核准海外保险人 t<lyg0f  
approved overseas trust company 核准海外信托公司 5Rs?CVVb  
approved pooled investment fund 核准汇集投资基金 r<(kLpOH%  
approved provident fund scheme 认可公积金计划 E^syrEz  
approved provision 核准拨款 A?Sm-#n{  
approved redeemable share 核准可赎回股份 faVS2TN4  
approved regional stock 认可地区性证券 s^PmnFR  
approved retirement scheme 认可退休金计划 Y'_ D<Mp  
approved subordinated loan 核准附属贷款 g{a d0.y,  
arbitrage 套戥;套汇;套利 {Gkn_h-^  
arbitrageur 套戥者;套汇者 &7F&}7*c  
arbitrary amount 临时款项 Oxn'bh6R0  
arrangement 措施;安排;协定 6D^%'[4t  
arrears 欠款 r}@< K  
arrears of pay 欠付薪酬 ~ 7BX@?  
arrears of revenue 逾期未收税款;逾期未收的帐项 P%!q1`Eke(  
articles of association 组织章程;组织细则;组织章程细则 Mcb<[~m  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \>[gl!B_Rr  
ascertainment of profit 确定利润 M9g1d7%  
"Asia Clear" “亚洲结算系统” AI fk"2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w:R]!e_6\9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V'yxqI?  
Asian Development Fund [ADF] 亚洲发展基金 oZvG3_H4.  
Asian dollar bond 亚洲美元债券 m/N(%oMWB=  
Asian dollar market 亚洲美元市场 S A3Y:(  
Asian dollar rate 亚洲美元利率 4`0;^K.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )`RZkCe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3mA/Nu_  
asked price 沽盘;喊价;索价;卖方报价 _6I>+9#C  
assessable income 应评税入息 gD40y\9r  
assessable loss 应评税亏损 nK:`e9ES  
assessable profit 应评税利润 +}]wLM}\UF  
assessable value 应评税值 tQnJS2V"{u  
assessed profit 估定利润 V9]uFL  
assessed value 经评估价值 5oa]dco  
assessment 评税;评定;估价;评税单 cFxSDTR  
assessment number 评税编号;估价编号 B2"+Hwbk  
assessment of additional tax 补加税评税 Oi#k:vq4  
assessment of performance 业绩评估;实绩评价 Ko}7$2^  
Assessor 评税主任 2c*2\93>  
asset price bubbles 资产价格泡沫 7x:F!0:  
asset-backed securities 具资产保证的证券 ?/L1tX)  
assets accretion 资产增值 zN/Gy}  
assets and liabilities 资产与负债 vev8l\  
assets betterment statement 资产递增表;资产改进表 <sF!]R&4  
assets lending 实物放款;有抵押贷款  m"1 ?  
assets of the company passing on the death 死者去世时转移的公司资产 B C&^]M  
assets pledged as security for liabilities 用作负债抵押的资产 `}n0=E  
assets portfolio 资产投资组合 ";58B} ki  
assets price 资产价格 \!6t  
assets quality 资产质素 k.ww-nH  
assets realization 资产变现 6UtG-WHHt  
assets refinancing arrangement 资产再集资安排 ]n/jJ_[  
assets securitization 资产证券化 {S# 5g2  
assets situated outside Hong Kong 在香港以外地方的资产 ,9+nfj  
assets stripping 削减资产;拆卖资产 r]Z.`}Kkm  
assets value 资产值 uFa-QG^Y{  
assignee 承让人 gB'`I(q5.  
assignment 转让;转让书;转让契 ;vZ*,q6  
assignment of interest 权益转让 $Jt8d|UP  
assignment of letters patent and trade mark 专利证书及商标转让 (rMTW+,  
assignment of property 物业转让;物业转让书 96k(X LR  
assignment right 转让权 iNMLYYq]l  
assignor 转让人 ook' u }h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 047*gn.b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1Z=;Uy\  
associate member 附属会员 -U&098}<K  
associated body corporate 相联法人团体 LjX&' ,  
associated company 相联公司;联属公司 ',<{X (#(  
associated corporation 相联法团 Cf.WO%?P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4 {uJ||!  
公认会计师公会〔英国〕 UX+?0K  
Association of Futures Exchange Brokers 香港期货经纪协会 6!i( \Q*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ..sJtA8  
association of underwriters 承保人组织 (gv=P>:  
assumption of control 接管 $=X!nQ& Z|  
assurance 担保;保险;转易;转易书 * , |)~$=>  
assurance of interest 权益的转易 *(>F'>F1"  
at 19XX price 按一九XX年价格计算 q oKQEG2  
at a discount 按赔价计算;按贴水价格计算;打折扣 Iht mD@H}  
at a premium 按溢价计算;按升水价格计算 Sf#\6X<B  
at call 通知付款;按通知 kjQIagw  
at constant market price 按固定市价计算 +<vqkc  
at constant price 按固定价格计算 "@F*$JGT y  
at cost 按成本计算 f4qS OVv  
at current market price 按当时市价计算;按现时市价计算 @*AYm-k  
at current price 按当时价格计算;按现时价格计算 >:(6{}b  
at factor cost 按要素成本计算;按生产要素成本计算 S8rW'}XJ=H  
at money-of-the-day price 按付款当日价格计算 OpbszSl"y  
at or better 按指定或较佳价位〔买卖指令〕 ~{kA) :  
at par 按面值计算;平价 hPNQGVv  
at sight 见票即付 Mr@<ZTw  
at the close 按收市盘 `"-`D!U?$  
at the opening 按开市盘 mCZF5r  
attestation 见证;见证条款 P W0q71  
at-the-money option 平价期权 !c3Qcva  
attorney 受权人;受托代表人 n:{-Vvt  
attornment 新拥有人承认书 6Vu}k K)  
attributable profit 可归属利润 U/ v"?pg[  
attributable share value 可归属股份价值 5G dY7t_1  
Auckland Stock Exchange 奥克兰证券交易所 |>m# m*{S  
auction 拍卖 @9 qzn&A  
auctioneer 拍卖商 :d:|7hlNQ  
audit 审计;核数 mU e@Dud  
Audit Commission 审计署 %m0L!|E  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3 tx0y  
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〕 o>QFd x  
audit review 帐目审查 gXJ19zB+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pfT`WT  
audited account 审计帐目;经审计的帐目  `i_L?C7  
audited annual account 经审计的周年帐目 '/n%}=a=  
audited balance sheet 经审计的资产负债表 %$!R]B)  
auditor 核数师;核数主任;审计师 Q:Nwy(,I  
auditor's certificate 核数师证明书;审计师证明书 R-0_226  
auditor's report 核数师报告;审计师报告 s|rZ>SLL  
Aussie bond 澳元债券 D+@/x{wX2  
austerity budget 紧缩预算 ~L Bq5a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !Sr0Im0  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^`B##9g~  
Australian Dollar [AUD] 澳元 !D|pbzQc8  
Australian Options Market 澳大利亚期权市场 ^~*[~  
Australian Securities Commission 澳洲证券事务监察委员会 i32_ZBZ?y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g}s-v?+  
Australian Stock Exchange 澳大利亚证券交易所 WP#_qqO  
Austrian Schilling [ATS] 奥地利先令 bl!f5ROS(  
authentication 认证;鉴证 GhfUCW%  
authority to purchase 委托购买证;委购书 u3v6$CD?  
authorization 认可;核准;授权;授权书 `mHOgS>|  
authorization by direction 指示授权 Z ^9{Qq  
authorization by instruction 指令授权 }G:uzud10  
authorization by warrant 令状授权 7T(OV<q;#  
authorization of unit trust 单位信托的认可 O'yjB$j  
authorized agent 指定代理人 JQVw6*u{  
authorized capital 法定资本 ;JD3tM<  
authorized clerk 出市员 u^4"96aXJ  
authorized dealer 认可交易商 s poWdRM2  
authorized financial institution 认可财务机构 (fI&(";t  
authorized fund 认可基金 #B.w7y5*  
authorized fund house 获授权的基金公司;认可基金公司 Osvz 3UMY3  
authorized institution 认可机构 (^s&#_w03  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 PU/Br;2A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E[htB><  
authorized insurer 获授权保险人;获认可承保人 H2pXJ/XF  
authorized investment 特准投资项目 ba)YbP[  
authorized person 获授权人 r{N{! "G  
authorized representative 获授权代表 & 4Iqm(  
authorized share capital 法定股本 ,mBKya)  
automated quotation system 自动报价系统 i4n%EDQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BC0c c[x  
自动交易系统〔香港期货交易所有限公司〕 6/WK((Fd  
automatic adjustment mechanism 自动调整机制 j[=_1~u}  
automatic adjustment system 自动调整系统 y:6'&`L  
Automatic Clearing House 自动票据交换所 _)Z7Le:f!  
automatic exchange rates accumulation system 自动化汇率累集系统 1b]PCNz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qer'V  
automatic teller machine [ATM] 自动柜员机 J7xT6Q=  
autopay 自动转帐 !O-_Dp\#  
available assets 可用资产 6xzR*~ 7  
available fiscal reserve 现存财政储备 K7R])*B.~  
available profit 可用利润 3K20f8g  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w)y9!li  
average 平均;平均数;海损  _I}L$  
average basic salary 平均基本薪金 gBiQIhz  
average consumer expenditure 平均消费开支;一般消费开支 r(2'0JQ  
average cost 平均成本 : R*^Izs=  
average cost of land production 增辟土地平均成本 UE$[;Zg  
average daily turnover 平均每日成交额 !7a^8   
average daily wage rate 平均每日工资率 &)f++(i  
average expenditure pattern 平均开支模式 /KvPiQ%  
average growth rate 平均增长率 m+8b2H:V  
average net fixed assets 固定资产平均净值 xS\QKnG.  
average of relatives 相对价格平均数 gW pT:tX-  
average price 平均价格 qLi1yH  
average propensity to consume 平均消费倾向;一般消费倾向 IWRq:Gw  
average propensity to save 平均储蓄倾向;一般储蓄倾向 {s^ryv_}  
average rate 平均率 ;F]|HD9  
average revenue 平均收入;平均收益 OFL+Q~~C  
average stock 平均库存;平均存货 j6 d"8oH _  
average yearly rent 平均年租 byj mH  
avoidance of double taxation 避免双重课税 G mUs U{  
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 T]Td4T!  
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