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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: uEhPO  
A share A股;甲类股份 9s!R_R&W.  
abatement of tax 减税;减扣免税额 ;d fIzi  
ABN AMRO Bank N.V. 荷兰银行 \PZ;y=]p}  
above-the-line expenditure 线上项目支出;经常预算支出 e34g=]"  
above-the-line receipt 线上项目收入;经常预算收入 pub?%  
ABSA Asia Limited 南非联合亚洲有限公司 +BM[@?"hrh  
absolute change 绝对数值变更 Ya~Th)'>q  
absolute expenditure 实际开支 E|oOd<z  
absolute guideline figure 绝对准则数字 3 QXsr<  
absolute interest 绝对权益 @:Ft+*2  
absolute order of discharge 绝对破产解除令 A:4&XRYZY  
absolute profit margin 绝对利润幅度 *Cp:<M nd  
absolute value 实值;绝对值 ffI=Bt]t  
absolutely vested interest 绝对既得权益 d%L/[.&  
absorbed cost 已吸收成本;已分摊成本 74NL)|M  
absorption 吸收;分摊;合并 ./zzuKO8XK  
absorption rate 吸收率;摊配率;分摊率 vo:h"ti  
ACB Finance Limited 亚洲商业财务有限公司 *6][[)(  
acceptable form of reciprocity 合理的互惠条件 <Vt"%C  
acceptable rate 适当利率;适当汇率 6)ysiAH?  
acceptance agreement 承兑协议 Jw;G_dQ[  
acceptance for honour 参加承兑 eC<?g  
acceptor 承兑人;接受人;受票人 Mcz;`h|EW  
acceptor for honour 参加承兑人 cb|hIn\>7  
accident insurance 意外保险 ,jW a&7  
Accident Insurance Association of Hong Kong 香港意外保险公会 I\-M`^@  
accident insurance scheme 意外保险计划 DTsD<o  
accident year basis 意外年度基准 ?b}e0C-a  
accommodation 通融;贷款 Z6-  
accommodation bill 通融票据;空头票据 9:3`LY3wW  
accommodation party 汇票代发人 7/KK}\NE  
account balance 帐户余额;帐户结余 f`rI]v|@  
account book 帐簿 Pd;8<UMk  
account collected in advance 预收款项 x1Z'_Qw  
account current book 往来帐簿 4M0p:Ey '  
account of after-acquired property 事后取得的财产报告 RkTYvAk|kY  
account of defaulter 拖欠帐目 '"c`[L7Wn  
account payable 应付帐款 OaT]2o  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }fef*>>}  
account receivable 应收帐款 X>pCkGE  
account receivable report 应收帐款报表 "1>w\21  
account statement 结单;帐单;会计财务报表 )Pc>+} D  
account title 帐户名称;会计科目 =j20A6gND  
accountant's report 会计师报告 ] X)~D!mA  
Accountant's Report Rules 会计师报告规则 u^Ktz DmL  
accounting and auditing procedure 会计与审计程序;会计与核数程序 X$~T*l0  
Accounting Arrangements 《会计安排》 p<mBC2!%  
accounting basis 会计基础 {wk#n.c  
accounting by Official Receiver 破产管理署署长呈交的帐目 e\-,e+  
Accounting Circular 《会计通告》 AuM}L&`i^  
accounting class 会计类别 B>S>t5$  
accounting date 记帐日期;会计结算日期 CQmozh-  
accounting for money 款项核算 u|\?6fz  
Accounting Officer 会计主任 \J#&]o)Y  
accounting period 会计报告期;会计期 ;;C2t&(  
accounting policy 会计政策;会计方针 uvR l`"Y  
accounting practice 会计惯例 x|c_(  
accounting principle 会计准则 Hj`\Fm*A  
accounting record 会计记录 m;1/+qs0  
accounting report 会计报告 9s7TLT k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6Z=Qs=q  
Accounting Society of China 中国会计学会 e_l|32#/  
accounting statement 会计报表 7hLh}  
accounting system 会计制度;会计系统 >o3R~ [  
accounting transaction 会计事项;帐务交易 E{^W-  
accounting treatment 会计处理 a3A3mBw  
accounting year 会计年度 sk:B; .z  
accretion 增值;添加 4hfq7kq7(  
accrual 应计项目;应累算数目 O~?d;.b  
accrual basis 应计制;权责发生制 zTPNQ0=|  
accrual basis accounting 应计制会计;权责发生制会计 P0sAq7"  
accrue 应累算;应计 .r-Zz3  
accrued benefit 应累算利益 "j_cI-@6  
accrued charges 应计费用 6kAGOjO  
accrued cumulative preference share dividend 应累算的累积优先股股息 ZCBF&.!  
accrued expenses 应累算费用 KLu Og$i  
accrued interest payable 应付利息;应计未付利息 i6P$>8jBQ-  
accrued interest receivable 应收利息;应计未收利息 3xdJ<Lrq  
accrued right 累算权益 Q W c^}#!!  
accruing profit 应累算的利润 $-jj%kS  
accumulated fiscal reserve 累积财政储备 \hEIQjfi  
accumulated profit 累积利润;滚存溢利 qu'D"0  
accumulated reserve 累积储备 iweT @P`  
accumulation of surplus income 累积收益盈余 XWNo)#_3  
acquired assets 既得资产 Akws I@@  
acquisition 收购;购置;取得 k!bJ&} Q(b  
acquisition cost 购置成本 35x]'  
acquisition expenses 购置费用 }J-e:FUF#  
acquisition of 100% interest 收购全部股权 1_;{1O+B  
acquisition of control 取得控制权 8X278^ #  
acquisition of fixed assets 购置固定资产 ~4twI*f  
acquisition of shell “买壳” =[Z3]#h  
acquisition price 收购价 G;[O~N3n.  
act of God 天灾 l,3,$  
acting partner 执事合伙人 R[* n3 wB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5}! 36SO\  
active partner 积极参与的合伙人 5'V-Ly)*%  
active trading 交投活跃 \Mdi eO*  
actual circulation 实际流通 <Ter\o5%  
actual cost 实际成本 %BT]h3dcSS  
actual expenditure 实际开支;实际支出 ;R<V-gab  
actual income 实际入息;实际收入;实际收益 $b7@S`5  
actual market 现货市场 })?-)fFD  
actual price 现货价;实际价格 f#7=N{wm  
actual profit 实际利润 S,avvY.U\  
actual quotation 实盘;实际价位;实际报价 GDiyFTr  
actual year basis 按实际年度计算 q"S,<I<f  
actuals 实货 lF40n4}  
actuarial investigation 精算调查 9`"#OQPn1  
actuarial principle 精算原则 B[#n,ay  
actuarial report 精算师报告 W:9l"'  
Actuarial Society of Hong Kong 香港精算学会 f/\S:x-B  
actuarial valuation 精算师估值 7[K3kUm[  
actuary 精算师 BJ'pe[Xa5  
ad referendum agreement 暂定协议;有待覆核的协定 N 6\Ey{  
ad valorem duty 从价税;按值征税 oS<Gj I:  
ad valorem duty system 从价税制 Y}Dk>IG  
ad valorem fee 从价费 ?4aW^l6/  
ad valorem tariff 从价关税 P3Vh|<'7  
additional allowance 额外免税额 -yBj7F|  
additional amount for unexpired risk 未过期风险的额外款额 h^1 !8oOYD  
additional assessable profit 补加应评税利润 ^|hVFM2  
additional assessment 补加评税 SkCux  
additional commitment 额外承担 m~P30)  
additional commitment vote 额外承担拨款 =w"Kkj>%oh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 / ;[x3}[  
additional dependent parent allowance 供养父母额外免税额 Q7d@+C  
additional provision 额外拨款  &"27U  
additional stamp duty 附加印花税 G$QN_h,}  
additional tax 补加税罚款;补加税款 Ho[]03  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x%[NK[^&  
adjudged bankrupt 被裁定破产 hsYE&Np_Q  
adjudicated bankrupt 裁定破产人 FgrVXb_q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Je2&7uR0  
adjudication of bankruptcy 裁定破产;宣告破产 XJy.xI>;  
adjudication of insolvency 裁定无力偿还债务 0_Elxc  
adjusted actual 经调整的实数;调整后的实数 ukc 7Z OQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 Tow!5VAM  
adjusted figure 经调整的数字;调整后的数额 gSj0+|  
adjusted liabilities 经调整的负债;调整后的负债 T (]*jaB  
adjusted loss 经调整的亏损;调整后的亏损 0*oavY*  
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 l%?4L/J)#  
adjusted profit 经调整的利润;调整后的利润  ylS6D  
adjusted surplus 经调整的盈余额;调整后的盈余额 4PkKL/E  
adjusted value 经调整的价值;调整后的价值 Q 8;JvCz   
adjustment 调整;修订;理算〔保险〕 ^SsnCn-e  
adjustment centre 调剂中心 .c@Y ?..+  
adjustment lag 调整过程的时间差距;调整时差 GK3T w  
adjustment mechanism 调整机制 @,c` #,F/  
adjustment of loss 亏损调整 KK6z3"tk5  
adjustment process 调整过程;调整程序 x(4"!#  
adjustment range 调整幅度 V[WL S?-)  
administered exchange rate 受管制汇率 b35 3+7"|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 C~"UOFX  
administration expenses 行政费用 utl-#Wwt/  
administration fee 手续费;行政费 #sg dMrVQ  
administration in bankruptcy 破产管理 +uTl Lu;MT  
administration order 遗产管理令 )l! `k  
administrator 管理人;遗产管理人 D&G?Klq  
administrator of the estate 遗产管理人 Uq{$j5p8  
admission of debt 债项承认书 1wd c4>  
admission of proof 接纳债权证明 ~Eb:AC5  
advance 放贷款项;垫付款项;预支款项;预付款项 qdmAkYUC  
advance account 暂支帐目;预付款帐户 :*DWL!a  
advance compensation 预付补偿金 SyT{k\[  
advance from shareholder 股东垫款 P>_9>k@;Q  
advance pending reimbursement 预支以待日后付还 1w7XM0SHcn  
advanced economy 先进经济体系 b?lRada{I  
advancement 预付;预付财产 "M\rO!f:  
advances warrant 垫款令 g>w {{G  
advancing 贷出 ".N{v1  
adverse balance 逆差 )UTjP/\gN  
adverse exchange 逆汇 Ht/#d6cQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 _Ex<VF u  
advice for collection 托收通知书 #a2Z.a<V  
advice of drawing 提款通知书;汇票通知书 3hje  
advice of payment 付款通知 Gr)G-zE  
Advisory Committee [Securities and Futures Commission] \&ZEIAe  
谘询委员会〔证券及期货事务监察委员会〕 j8PeO&n>  
Advisory Committee on Diversification 经济多元化谘询委员会 !>=lah$&  
affidavit 誓章;遗产申报誓章 #n15_cd  
affidavit of no receipt 述明无收款的誓章 SD:`l<l  
affiliate 联号;联营公司;附属公司 ^q0`eS  
affiliated company 附属公司;联号;联营公司 qN9 ?$\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F7nwV Dc*  
affordability 负担能力 x>tm[k  
African Development Bank [AfDB] 非洲开发银行 jt: *Y  
after-acquired property 事后取得的财产 ;3xi.^=B  
after-hours dealing 市后交易 gy~2LY!}  
after-tax profit 税后盈利;税后利润;税后溢利 11Qi _T\  
agency agreement 代理协议 pzUr9  
agency expenses 代理机构的开支 v^F00@2I  
agency fee 代理费 h x8pg,X  
Agency Law 《代理法》  ST~YO  
agent 代理人;承销人 pFZ$z?lI  
agent of company 公司代理人 TX@ed  
agent's fee 代理人费;经纪费 7N@[Rtv  
aggregate 总计;总数;总体数字 NXDkGO/*  
aggregate amount 总款额;总额 [wiB1{/Ls.  
aggregate assets and liabilities 总体资产与负债 UL#:!J/34  
aggregate at constant price 按固定价格计算的总体数字 yGrnzB6|  
aggregate demand 总需求 quC$<Y  
aggregate gross position 总持仓量 1@|%{c&+9  
aggregate limit 总限额 ?*r%*CL  
aggregate of salaries tax 合计薪俸税 ZU `~@.`i  
aggregate performance 总体表现;总体业绩 ` "-P g5  
aggregate supply 总体供应 4GeN<9~YS  
aggregate surplus 总盈余 r$'.$k\  
aggregate total 整体总额 ]@Z nP,8  
aggregate value 总值;合计价值 ,O:p`"3`0=  
aggregated basis 合计基准 1ah,Zth2  
aggregated net chargeable income 合计应课税入息实额 ,Shzew+  
aggregation 合并计算;合计;总和 m|x_++3  
aggregation of incomes of husband and wife 夫妇入息合并计算 :hW(2=%  
aggregation of property 财产的总和 {Oq8A.daJ  
agio 差价;贴水 Ruq>+ }4  
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》 A #m_w*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N;BuBm5K  
《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》 1>Vq<z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A-_M=\  
《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》 rz-61A) _  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K`uPPyv  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0aI@m  
agreement for a settlement 授产协议 <Kr`R+Q$DN  
agreement for assignment 转让协议 ADB)-!$xoi  
agreement for sale 售卖协议;买卖协议 .f. tPm  
agreement for sale and purchase 买卖协议 nN@ Ch  
agreement for the payment of interest 支付利息协议 *8;<w~  
agreement for the repayment of money 还款协议 ' S,g3  
agreement of reinsurance 再保险协议 gzH;`,  
Agricultural Bank of China 中国农业银行 *n# =3D  
air passenger departure tax 飞机乘客离境税 /YU8L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2Q@Jp`# ,4  
airport tax 机场税 V m8dX?  
alcohol duty 酒精税 9=/4}!.  
alienation 让与;让渡;转让 =OV5DmVmQ  
alimony 生活费;赡养费 cXf/  
All Ordinaries Index [AOI] 所有普通股指数 \-{$IC-L  
all risks 全险;综合险 7bRfkKD  
All Sales Record for Stock Market 《股票市场成交报告》 |M t2  
Allied Capital Resources Limited 新联财务有限公司 V>Xg\9B_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :pz@'J  
allocation letter 拨款信件 nnE'zk<"  
allocation of fund 分配款项;预留款项 `,/5skeJ  
allocation of profit 利润分配;溢利分配 f\q5{#"z  
allocation warrant 拨款令 I8B0@ZtV  
allotment 分配;配股 b\o>4T  
allotment notice 股份配售通知;配股通知 < .e4  
allotment of shares 股份分配 f#!nj]}#  
allowable 可获宽免;免税的 X%JyC_~<  
allowable business loss 可扣除的营业亏损 ].aFdy  
allowable expenses 可扣税的支出 AcH!KbYf  
allowance 免税额;津贴;备抵;准备金 I*(kv7(c0  
allowance for debts 债项的免税额 n _ ?+QF  
allowance for depreciation by wear and tear 耗损折旧免税额 yD.(j*bMK;  
allowance for funeral expenses 殡殓费的免税额 Rbr:Q]zGN  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gi5X ,:[  
allowance for repairs and outgoings 修葺及支出方面的免税额 m^m=/'<+  
allowance to debtor 给债务人的津贴 *icaKy3  
alteration of capital 资本更改 q _K@KB  
alternate trustee 候补受托人 QJiH^KY6  
amalgamation 合并 uysTyzx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `'3 De(  
ambit of charges 征税范围;收费范围 ,)J>8eV  
amended valuation 经修订的估值 (18ZEKk  
American Commodities Exchange 美国商品交易所 :"Tkl$@,  
American Express Bank Limited 美国运通银行 89{;R  
American Stock Exchange 美国证券交易所 @|">j#0  
amortization 摊销 KSEKoHJo  
amount due from banks 存放银行同业的款项 )D'# >!Y  
amount due from banks abroad 存放海外银行同业的款项 be]/ROP>H  
amount due from holding companies 控股公司欠款 3&{6+A  
amount due from local banks 存放本港银行同业的款项 sKR%YK "A  
amount due to banks 银行同业的存款 Fs=x+8'M  
amount due to banks abroad 海外银行同业的存款 vkR ~nIp  
amount due to holding companies 控股公司存款 !Y7$cU &  
amount due to local banks 本港银行同业的存款 y!R9)=/M  
amount due to outport banks 外埠银行同业的存款 4MW oGV9  
amount for note issue 发行纸币的款额 fl9VokAT  
amount of bond 担保契据的款额 \+Y=}P>  
amount of consideration 代价款额 ;pOV; q3j  
amount of contribution 供款数额 KD+&5=Y  
amount of indebtedness 负债款额 n&|N=zh  
amount of principal of the loan 贷款本金额 DcM/p8da  
amount of rates chargeable 应征差饷数额 oTXIs4+G  
amount of share capital 股本额 ;~[}B v  
amount of sums assured 承保款额 1tiOf~)  
amount of variation 变动幅度 w\N\J^5,Q  
amount of vote 拨款数额 SK@ p0:  
amount payable 应付款额 }2m>S6""A  
amount receivable 应收款额 9xw"NcL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dBovcc  
analysis 分析 7^M$u\a)U  
ancillary risk 附属风险 V:P]Ved  
annual account 周年帐目;周年帐目报表;年度决算;年结 |S@  
annual accounting date 年结日期 A:z  
annual allowance 每年免税额;年积金;年度津贴;年津 }|[0FP]v  
annual balance 年度余额 5A|d hw   
annual disposable income 每年可动用收入 #Hu# #x|  
annual estimates 周年预算 z-g6d(  
annual fee 年费 ;1nXJ{jKw  
annual general meeting 周年大会 +|pYu<OY  
annual growth rate 年增率;每年增长率 gae=+@z  
annual long-term supplement 长期个案每年补助金 5T(cy  
annual pensionable emolument 可供计算退休金的年薪 ZPq.|6&  
annual report 年报 gV\Y>y4v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p8YOow7)  
annual return 周年报表;周年申报表;每年报税表格 Ik5V?  
Annual Return Rules 《周年报表规则》 Lr6C@pI  
annual review of consumer prices 每年消费物价回顾 c{?SFwgd  
annual roll-forward basis 逐年延展方式 2$!,$J-<Y  
annual salary 年薪 es%py~m)  
annual statement 年度报表;年度决算表 v JVh%l+  
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 }''0N1,/  
annuitant 年金受益人 3c wBPqH  
annuity 年金 :5T=y @  
annuity contract 年金合约 ~EXCYUp4v  
annuity on human life 人寿年金 R~[~(`/S  
antecedent debt 先前的债项 F  Qk  
ante-dated cheque 倒填日期支票 S'ms>ZENC  
anticipated expenditure 预期开支 \{~CO{II  
anticipated net profit 预期纯利 ]F>#0Rdc  
anticipated revenue 预期收入 eK*oV}U-k  
anti-inflation measure 反通货膨胀措施 K4]ZVMm/*  
anti-inflationary stance 反通货膨胀立场 sN?Rx}  
apparent deficit 表面赤字 /Qef[$!(  
apparent financial solvency 表面偿债能力 .Z"`:4O   
apparent partner 表面合伙人 /4;A.r`;  
application for personal assessment 个人入息课税申请书 [E6ceX0  
application of fund 资金应用 e00 }YWf%  
application to release as liquidator and to destruct the books of accounts and documents _G.!^+)kEm  
申请免除清盘人职务及毁灭帐簿与文件 Ef ?|0Gm  
appointed actuary 委任精算师 lVd-{m)  
appointed auditor 委任核数师;委任审计师 Lz-|M?(  
appointed trustee 委任的受托人 !hS)W7!ik  
appointer 委任人 Y hmveV  
apportioned pro rata 按比例分摊 WDV=]D/OE  
apportionment 分配;分摊 6d/v%-3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gV h&c 4  
apportionment formula 分摊方程式 xWK/uE(  
apportionment of estate duty 遗产税的分摊 ^>Z7."uGY  
appraisal 估价;评估 B3?rR-2mEE  
appreciable growth 可观增长 Eaxsg  
appreciable impact 显着影响 jAy2C&aP  
appreciable increase 可观增长 Q{'4,J-w  
appreciation 增值;升值 *vIP\NL?H  
appreciation against other currencies 相对其他货币升值 2*#i/SE_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :?FHqfN?_  
appreciation tax 增值税 W ;+()vC  
appropriation 拨款;拨用;拨付 /]-yZ0hX0O  
appropriation account 拨款帐目 :Mh\;e  
Appropriation Bill 拨款法案 ;PU'"MeB "  
appropriation-in-aid system 补助拨款办法 _FcTY5."S  
approved assets 核准资产 +Ig%h[1a  
approved basket stock 认可一篮子证券 Fo;:GX,b  
approved budget 核准预算 ,RY;dX-#  
approved charitable donation 认可慈善捐款 S+- $Ih`[  
approved charitable institution 认可慈善机构 =h|cs{eT\2  
approved currency 核准货币;认可货币 Zby3.=.e  
approved estimates 核准预算 CQa8I2VF (  
approved estimates of expenditure 核准开支预算 zks7wt]A  
approved overseas insurer 核准海外保险人 L Yd:S  
approved overseas trust company 核准海外信托公司 oqh J2  
approved pooled investment fund 核准汇集投资基金 xJU]py~o  
approved provident fund scheme 认可公积金计划 Q^3{L\6_  
approved provision 核准拨款 S&XlMu  
approved redeemable share 核准可赎回股份 6\I1J= C  
approved regional stock 认可地区性证券 6J}Yr5oD  
approved retirement scheme 认可退休金计划 ScD E)r  
approved subordinated loan 核准附属贷款 =>evkaj  
arbitrage 套戥;套汇;套利 mXS]SE  
arbitrageur 套戥者;套汇者 %l a1-r~  
arbitrary amount 临时款项 +TaxH;  
arrangement 措施;安排;协定 cS:O|R#%t  
arrears 欠款 UpE +WzY  
arrears of pay 欠付薪酬 ^?sP[;8S!  
arrears of revenue 逾期未收税款;逾期未收的帐项 F.1u9)   
articles of association 组织章程;组织细则;组织章程细则 e?B}^Dk0i  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C8T0=o/-`  
ascertainment of profit 确定利润 p8@&(+z  
"Asia Clear" “亚洲结算系统” J` gG`?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >qr/1mW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [{GN#W|AGP  
Asian Development Fund [ADF] 亚洲发展基金 SDE$ymP x  
Asian dollar bond 亚洲美元债券 GRkN0|ovfj  
Asian dollar market 亚洲美元市场 |>'N^   
Asian dollar rate 亚洲美元利率 M eep  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *l"CIG'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zn&ZXFgN  
asked price 沽盘;喊价;索价;卖方报价 w%X@os}E  
assessable income 应评税入息 GbZ~e I`,2  
assessable loss 应评税亏损 WcY_w`*L  
assessable profit 应评税利润 42 lw>gzr!  
assessable value 应评税值  zy"k b  
assessed profit 估定利润 L]!![v.VY  
assessed value 经评估价值 #ley3rJW]  
assessment 评税;评定;估价;评税单 ~I;x_0iY4  
assessment number 评税编号;估价编号 -Q JPJ.  
assessment of additional tax 补加税评税 v7KBYN  
assessment of performance 业绩评估;实绩评价 {7]maOg>7J  
Assessor 评税主任 pmWy:0R  
asset price bubbles 资产价格泡沫 v@q&B|0  
asset-backed securities 具资产保证的证券 .|hsn6i/-  
assets accretion 资产增值 |W=-/~X  
assets and liabilities 资产与负债 -vT{D$&1  
assets betterment statement 资产递增表;资产改进表 X;UEq]kcmn  
assets lending 实物放款;有抵押贷款 ){'<67dK  
assets of the company passing on the death 死者去世时转移的公司资产 /d:hW4}<}.  
assets pledged as security for liabilities 用作负债抵押的资产 Y_jc*S  
assets portfolio 资产投资组合 D|m3. si  
assets price 资产价格 /VufL+q1  
assets quality 资产质素 }+pwSjsno  
assets realization 资产变现 D& o\q68W  
assets refinancing arrangement 资产再集资安排 x0ipk}  
assets securitization 资产证券化 +L.D3  
assets situated outside Hong Kong 在香港以外地方的资产 8]b;l; W5  
assets stripping 削减资产;拆卖资产 \9` ~9#P  
assets value 资产值 ?a% F3B  
assignee 承让人 y?O-h1"3,  
assignment 转让;转让书;转让契 DbFe;3  
assignment of interest 权益转让 6jgP/~hP>N  
assignment of letters patent and trade mark 专利证书及商标转让 "9QZX[J|*  
assignment of property 物业转让;物业转让书 \~+b&  
assignment right 转让权 8OV =;aM?{  
assignor 转让人 vWM&4|Q1~  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0,0Z!-Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'Q :%s  
associate member 附属会员 uYg Q?*Z  
associated body corporate 相联法人团体 -C~zvP; a  
associated company 相联公司;联属公司 PlS)Zv3  
associated corporation 相联法团 -qaO$M^Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0#8, (6  
公认会计师公会〔英国〕 ;]m;p,$  
Association of Futures Exchange Brokers 香港期货经纪协会 \#) YS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =p=/@FN  
association of underwriters 承保人组织 :A @f[Y'9  
assumption of control 接管 z\ONw Ml  
assurance 担保;保险;转易;转易书 |nnFjGC`~  
assurance of interest 权益的转易 V V}"zc^  
at 19XX price 按一九XX年价格计算 f+s)A(?3  
at a discount 按赔价计算;按贴水价格计算;打折扣 _D?/$D7u#%  
at a premium 按溢价计算;按升水价格计算 fjy\Q  
at call 通知付款;按通知 ]u$tKC  
at constant market price 按固定市价计算 U/s Z1u-  
at constant price 按固定价格计算 h4 9q(085V  
at cost 按成本计算 eWex/ m  
at current market price 按当时市价计算;按现时市价计算 <8kCmuGlk  
at current price 按当时价格计算;按现时价格计算 LA lX |b  
at factor cost 按要素成本计算;按生产要素成本计算 >Ovz;  
at money-of-the-day price 按付款当日价格计算 d-e/0F!  
at or better 按指定或较佳价位〔买卖指令〕 G!I5Er0pdy  
at par 按面值计算;平价 G7+{O7  
at sight 见票即付 z;?jKE p  
at the close 按收市盘 =>3,]hnep  
at the opening 按开市盘 gzSm=6Qw0  
attestation 见证;见证条款 +6jGU '}[  
at-the-money option 平价期权 q. Jx|x  
attorney 受权人;受托代表人 Ij.mLO]  
attornment 新拥有人承认书 IZLCwaW  
attributable profit 可归属利润 xZ`vcS(  
attributable share value 可归属股份价值 bCC &5b  
Auckland Stock Exchange 奥克兰证券交易所 |;)_-=L0P  
auction 拍卖 >yn]h4M  
auctioneer 拍卖商 c!wRq4  
audit 审计;核数 JBJ?|}5k4c  
Audit Commission 审计署 ^%Cd@!dk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P, l (4  
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〕 Vh?vD:|  
audit review 帐目审查 ~Y*.cGA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +$(y2F7|u-  
audited account 审计帐目;经审计的帐目 wA/!A$v(  
audited annual account 经审计的周年帐目 uuD2O )v  
audited balance sheet 经审计的资产负债表 \I4Uj.'> \  
auditor 核数师;核数主任;审计师 W?E,"z  
auditor's certificate 核数师证明书;审计师证明书 CPcUB4a%#  
auditor's report 核数师报告;审计师报告 %@)q=*=y  
Aussie bond 澳元债券 ONcLhwH  
austerity budget 紧缩预算 }b}jw.2Wu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \_R<Q?D+  
Australia All Ordinaries Index 澳洲所有普通股票指数 aBY&]6^-  
Australian Dollar [AUD] 澳元 k{F6WQ7  
Australian Options Market 澳大利亚期权市场 0Qvr g+  
Australian Securities Commission 澳洲证券事务监察委员会 AI{0;0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q{uO/6  
Australian Stock Exchange 澳大利亚证券交易所 1EQ:@1  
Austrian Schilling [ATS] 奥地利先令 Lk#)VGk:  
authentication 认证;鉴证 u #}1 M  
authority to purchase 委托购买证;委购书 e@Ev']  
authorization 认可;核准;授权;授权书 v*JKLA  
authorization by direction 指示授权 +,ar`:x&a  
authorization by instruction 指令授权 H\<0{#F  
authorization by warrant 令状授权 C\BKdx5;  
authorization of unit trust 单位信托的认可 yY49JZ  
authorized agent 指定代理人 h;r^9g  
authorized capital 法定资本 G,Eh8 HboK  
authorized clerk 出市员 *& );-r`.  
authorized dealer 认可交易商 Fec4#}|  
authorized financial institution 认可财务机构 ^z, B}Nz  
authorized fund 认可基金 :PY8)39@K  
authorized fund house 获授权的基金公司;认可基金公司 9 4lt?|3=  
authorized institution 认可机构  (yd(ZY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @zi0:3`#0\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pG)dF@  
authorized insurer 获授权保险人;获认可承保人 l,b,U/3R.  
authorized investment 特准投资项目 ,H/O"%OJ  
authorized person 获授权人 )AdwA+-x  
authorized representative 获授权代表 UCj+V@{  
authorized share capital 法定股本 sIaehe'B  
automated quotation system 自动报价系统 >Sk%78={R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d`$w3Hy  
自动交易系统〔香港期货交易所有限公司〕 fiSX( 9  
automatic adjustment mechanism 自动调整机制 &{a#8sbf#c  
automatic adjustment system 自动调整系统 G^K;+&T  
Automatic Clearing House 自动票据交换所 ZK'WKC  
automatic exchange rates accumulation system 自动化汇率累集系统 4s_5>r4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]K>bSK^TX  
automatic teller machine [ATM] 自动柜员机 Th\T$T`X$  
autopay 自动转帐 '4u/g  
available assets 可用资产 &X` lh P  
available fiscal reserve 现存财政储备 tK*y/S  
available profit 可用利润 lcReRcjm  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ]=xX_  
average 平均;平均数;海损 &vN!>bR  
average basic salary 平均基本薪金 Y|hd!C-x  
average consumer expenditure 平均消费开支;一般消费开支 ks%;_~b  
average cost 平均成本 p^ROt'eQ<  
average cost of land production 增辟土地平均成本 !~'D;Jh  
average daily turnover 平均每日成交额 k6z]"[yu  
average daily wage rate 平均每日工资率 \k=%G_W  
average expenditure pattern 平均开支模式 Oz]$zRu/0  
average growth rate 平均增长率 +CSR!  
average net fixed assets 固定资产平均净值 M($GZ~ b%A  
average of relatives 相对价格平均数 v6uRzFw  
average price 平均价格 0ZI}eZA j  
average propensity to consume 平均消费倾向;一般消费倾向 y>u |3:z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 7!Im|7Ty  
average rate 平均率 ttlMZLX{TJ  
average revenue 平均收入;平均收益 ;Q/1l=Bn  
average stock 平均库存;平均存货 OR+py.vK  
average yearly rent 平均年租 awQGu,<N  
avoidance of double taxation 避免双重课税 z`\KQx  
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 c3PA<q[  
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