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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: Dfhs@ z  
A share A股;甲类股份 }5tn  
abatement of tax 减税;减扣免税额 fp![Pbms.  
ABN AMRO Bank N.V. 荷兰银行 \]ODpi 2  
above-the-line expenditure 线上项目支出;经常预算支出 t2Y~MyT/  
above-the-line receipt 线上项目收入;经常预算收入 }lb.3fqiA  
ABSA Asia Limited 南非联合亚洲有限公司 !d0@^JbM"  
absolute change 绝对数值变更 -% f DfjP  
absolute expenditure 实际开支 eu:_V+  
absolute guideline figure 绝对准则数字 dw4)4_  
absolute interest 绝对权益 Y) t}%62  
absolute order of discharge 绝对破产解除令 GKd>AP_  
absolute profit margin 绝对利润幅度 _5Ll L#)  
absolute value 实值;绝对值 'Lw\n O.  
absolutely vested interest 绝对既得权益 v/haUPWF\  
absorbed cost 已吸收成本;已分摊成本 hW+Dko(s  
absorption 吸收;分摊;合并 zn~m;0Xi  
absorption rate 吸收率;摊配率;分摊率 vZDQ@\HrC  
ACB Finance Limited 亚洲商业财务有限公司 j{Fo 6##  
acceptable form of reciprocity 合理的互惠条件 ,/ : )FV  
acceptable rate 适当利率;适当汇率 vxt^rBA  
acceptance agreement 承兑协议 5nn*)vK {  
acceptance for honour 参加承兑 I^|bQ3sor  
acceptor 承兑人;接受人;受票人 XN0Y#l  
acceptor for honour 参加承兑人 E{ ,O}  
accident insurance 意外保险 IyuT=A~Ki  
Accident Insurance Association of Hong Kong 香港意外保险公会 3*TS 4xX  
accident insurance scheme 意外保险计划 W%W. +f  
accident year basis 意外年度基准 nJya1AH;  
accommodation 通融;贷款 )AoFd>  
accommodation bill 通融票据;空头票据 ]O\W<'+V  
accommodation party 汇票代发人 bcs!4  
account balance 帐户余额;帐户结余 >?'FH +2K  
account book 帐簿 GT.^u#r  
account collected in advance 预收款项 ;hvXFU  
account current book 往来帐簿 / fq6-;co+  
account of after-acquired property 事后取得的财产报告 N [u Xo  
account of defaulter 拖欠帐目 Nw2 bn  
account payable 应付帐款 !%X`c94  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Td >k \<  
account receivable 应收帐款 z)~!G~J]  
account receivable report 应收帐款报表 l}2WW1b(  
account statement 结单;帐单;会计财务报表  c$|dK  
account title 帐户名称;会计科目 !q/lgpEi  
accountant's report 会计师报告 8TPm[r]  
Accountant's Report Rules 会计师报告规则 #0D.37R+k  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `[&2K@u  
Accounting Arrangements 《会计安排》 kk'w@Sn.(  
accounting basis 会计基础 (r4VIlap  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?Q3~n^  
Accounting Circular 《会计通告》 JY+[  
accounting class 会计类别 }A7qIys$4  
accounting date 记帐日期;会计结算日期 +_dYfux  
accounting for money 款项核算 m4wTg 8LJ  
Accounting Officer 会计主任 ^BX@0"&-  
accounting period 会计报告期;会计期 ^^SfIK?p  
accounting policy 会计政策;会计方针 |mmG s  
accounting practice 会计惯例 8 8$ Y-g5*  
accounting principle 会计准则 g4~qc I=a  
accounting record 会计记录 )^Pvm  
accounting report 会计报告 &'b}N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CJixK>Y^  
Accounting Society of China 中国会计学会 fNPj8\#V,  
accounting statement 会计报表 YX VJJd$U  
accounting system 会计制度;会计系统 gj,J3x4TK/  
accounting transaction 会计事项;帐务交易 &R*5;/ !  
accounting treatment 会计处理 zD;] sk4  
accounting year 会计年度 Q;O)>K  
accretion 增值;添加 AsLjU#jn  
accrual 应计项目;应累算数目 -0 da"AB  
accrual basis 应计制;权责发生制 je4&'vyU  
accrual basis accounting 应计制会计;权责发生制会计 Q'% o;z*  
accrue 应累算;应计 ;Ph)BY<  
accrued benefit 应累算利益 <]^;/2 .B  
accrued charges 应计费用 [=6~"!P}  
accrued cumulative preference share dividend 应累算的累积优先股股息 asN }  
accrued expenses 应累算费用 #7-@k-<|  
accrued interest payable 应付利息;应计未付利息 E97+GJ3  
accrued interest receivable 应收利息;应计未收利息 C!{AnWf  
accrued right 累算权益 Z3So|M{v  
accruing profit 应累算的利润 _*ou o<x  
accumulated fiscal reserve 累积财政储备 +^DRto=  
accumulated profit 累积利润;滚存溢利 Tj21YK.mk  
accumulated reserve 累积储备 CQzjCRS d  
accumulation of surplus income 累积收益盈余 )6:]o&bZ  
acquired assets 既得资产 Kq 4<l  
acquisition 收购;购置;取得 'gZbNg=&[  
acquisition cost 购置成本 +lgF/y6  
acquisition expenses 购置费用 iSr`fQw#  
acquisition of 100% interest 收购全部股权 =Xy`"i{`(  
acquisition of control 取得控制权 gJ5wAK+?  
acquisition of fixed assets 购置固定资产 |@ZqwC=  
acquisition of shell “买壳” sh(kRrdY3  
acquisition price 收购价 B >u,)  
act of God 天灾 w"a 9'r  
acting partner 执事合伙人 x, Vh  
active market 买卖活跃的市场;交投畅旺的市场;旺市  =Etwa  
active partner 积极参与的合伙人 kV\-%:-  
active trading 交投活跃 ri<'-wi  
actual circulation 实际流通 }-{b$6]  
actual cost 实际成本 L+L"$  
actual expenditure 实际开支;实际支出 2#b<d?"  
actual income 实际入息;实际收入;实际收益 BLwfm+ m"  
actual market 现货市场 S*CLt  
actual price 现货价;实际价格 &*aer5?`  
actual profit 实际利润 "VDk1YX_&l  
actual quotation 实盘;实际价位;实际报价 w`j*W$82  
actual year basis 按实际年度计算 4Hml.|$  
actuals 实货 chO'Q+pw  
actuarial investigation 精算调查 pymx\Hd,  
actuarial principle 精算原则 wrQydI  
actuarial report 精算师报告 E5*-;>2c  
Actuarial Society of Hong Kong 香港精算学会 jy!f{dsC  
actuarial valuation 精算师估值 CO:*x,6au  
actuary 精算师 2 {mY:\  
ad referendum agreement 暂定协议;有待覆核的协定 np-T&Pz2  
ad valorem duty 从价税;按值征税 Ehb?CnV#J  
ad valorem duty system 从价税制 (F,(]71Z+  
ad valorem fee 从价费 d<^_w!4X}  
ad valorem tariff 从价关税 {5QosC+o6Q  
additional allowance 额外免税额 m3xz=9Ve  
additional amount for unexpired risk 未过期风险的额外款额 |"CJ  
additional assessable profit 补加应评税利润 gH{:`E k7  
additional assessment 补加评税 ka2F !   
additional commitment 额外承担 WYwzo V-  
additional commitment vote 额外承担拨款 3VcT7y*{P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r7Nu>[r5  
additional dependent parent allowance 供养父母额外免税额 /B,B4JI)/  
additional provision 额外拨款 tLS<0  
additional stamp duty 附加印花税 @A [)hk&(R  
additional tax 补加税罚款;补加税款 .Lojzx  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2f3=?YqD  
adjudged bankrupt 被裁定破产 *>e~_{F  
adjudicated bankrupt 裁定破产人 >"cr-LB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9U2Px$E  
adjudication of bankruptcy 裁定破产;宣告破产 %<aImR]  
adjudication of insolvency 裁定无力偿还债务 qs!>tw  
adjusted actual 经调整的实数;调整后的实数 e> ar  
adjusted current assets 经调整的流动资产;调整后的流动资产 \ |4 Ca't  
adjusted figure 经调整的数字;调整后的数额 MxY50 ^}(  
adjusted liabilities 经调整的负债;调整后的负债 *-9#/Cp  
adjusted loss 经调整的亏损;调整后的亏损 x 8 f6,  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 cwu$TP A>  
adjusted profit 经调整的利润;调整后的利润 0fnZR$PB  
adjusted surplus 经调整的盈余额;调整后的盈余额 |yLk5e~@-  
adjusted value 经调整的价值;调整后的价值 g9DG=\*A  
adjustment 调整;修订;理算〔保险〕 /GsSrP_?]  
adjustment centre 调剂中心 .r~'(g{qt  
adjustment lag 调整过程的时间差距;调整时差 so} l#  
adjustment mechanism 调整机制 OYBotk]{1  
adjustment of loss 亏损调整 C0zrXhY_v  
adjustment process 调整过程;调整程序 jZrY=f  
adjustment range 调整幅度 nc<qbN  
administered exchange rate 受管制汇率 q z=yMIy=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (tJ91SBl  
administration expenses 行政费用 /r-8T>m  
administration fee 手续费;行政费 Ip>^O/}$1  
administration in bankruptcy 破产管理 ?Rlgv5P!  
administration order 遗产管理令 :OHSxb>[  
administrator 管理人;遗产管理人 }W1^t  
administrator of the estate 遗产管理人 = Q@6c   
admission of debt 债项承认书 ,MRvuw0P  
admission of proof 接纳债权证明 :ezA+=ENg  
advance 放贷款项;垫付款项;预支款项;预付款项 (%i!%{!]  
advance account 暂支帐目;预付款帐户 #De(*&y2  
advance compensation 预付补偿金 <R>Q4&we(  
advance from shareholder 股东垫款 9KXym }  
advance pending reimbursement 预支以待日后付还 R3$@N  
advanced economy 先进经济体系 PDhWFF  
advancement 预付;预付财产 ja?s@Y}-9s  
advances warrant 垫款令 {-Yee[d<?  
advancing 贷出 ` %uK0qw"  
adverse balance 逆差 INOH{`}Ew  
adverse exchange 逆汇 &1=g A.ZR  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^dh=M5xz)  
advice for collection 托收通知书 MZ)T0|S_  
advice of drawing 提款通知书;汇票通知书 691G15  
advice of payment 付款通知 :xM}gPj"  
Advisory Committee [Securities and Futures Commission] t|.Ft<c#  
谘询委员会〔证券及期货事务监察委员会〕 p/N62G  
Advisory Committee on Diversification 经济多元化谘询委员会 4HW;  
affidavit 誓章;遗产申报誓章 q4) Ey  
affidavit of no receipt 述明无收款的誓章 J=@xAVBc  
affiliate 联号;联营公司;附属公司 V#NtBreN  
affiliated company 附属公司;联号;联营公司 rfX=*mjt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TQ?#PRB  
affordability 负担能力 `&H04x"Y$>  
African Development Bank [AfDB] 非洲开发银行 $5x]%1 R  
after-acquired property 事后取得的财产 5\&]J7(  
after-hours dealing 市后交易 V;k#})_-  
after-tax profit 税后盈利;税后利润;税后溢利 .ots?Ns  
agency agreement 代理协议 N2T&,&, t  
agency expenses 代理机构的开支 w]F!2b!  
agency fee 代理费 * .o"ZVl  
Agency Law 《代理法》 ?]5Ix1  
agent 代理人;承销人 #v+;:  
agent of company 公司代理人 =D5wqCT(Q  
agent's fee 代理人费;经纪费 Ts#pUoE~+H  
aggregate 总计;总数;总体数字 oJh"@6u6K  
aggregate amount 总款额;总额 =6fB*bNk]  
aggregate assets and liabilities 总体资产与负债 a}dw9wU!:  
aggregate at constant price 按固定价格计算的总体数字 jccOsG9;_  
aggregate demand 总需求 V,m3-=q  
aggregate gross position 总持仓量 e+{BJN vz  
aggregate limit 总限额 B 2Z0  
aggregate of salaries tax 合计薪俸税 6`Lcs  
aggregate performance 总体表现;总体业绩 tJAnuhX  
aggregate supply 总体供应 4dD2{M  
aggregate surplus 总盈余 oBC]UL;8xJ  
aggregate total 整体总额 #n#HzbT  
aggregate value 总值;合计价值 *x!LKIpv  
aggregated basis 合计基准 2 eHx"Ha  
aggregated net chargeable income 合计应课税入息实额 #Skj#)I"  
aggregation 合并计算;合计;总和 NNmM#eB:4  
aggregation of incomes of husband and wife 夫妇入息合并计算 f7 wm w2  
aggregation of property 财产的总和 +<{m45  
agio 差价;贴水 5e8xKL  
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》 'B,KFA<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment },s_nJR:8  
《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》 /=@e &e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \C7q4p?8  
《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》 hX3@f;[B2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D7gHE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `,P >mp)uU  
agreement for a settlement 授产协议 *E7R(#,yC  
agreement for assignment 转让协议 =+\$e1Mb*  
agreement for sale 售卖协议;买卖协议 FB_NkXR  
agreement for sale and purchase 买卖协议 >4c`UW  
agreement for the payment of interest 支付利息协议 K[]K53Nk  
agreement for the repayment of money 还款协议 TRy^hr8~  
agreement of reinsurance 再保险协议 gH'3 dS!{  
Agricultural Bank of China 中国农业银行 o}  {-j  
air passenger departure tax 飞机乘客离境税 z37Z %^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x0ne8NDP  
airport tax 机场税 d'OGVN  
alcohol duty 酒精税 "k, K~@}  
alienation 让与;让渡;转让 Zw24f1iY  
alimony 生活费;赡养费 rs_h}+6"s  
All Ordinaries Index [AOI] 所有普通股指数 ^)<w*iqBD  
all risks 全险;综合险 ="2/\*.SL  
All Sales Record for Stock Market 《股票市场成交报告》 A_F0\ EN*  
Allied Capital Resources Limited 新联财务有限公司 Wn~ZA#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZB0+GG\  
allocation letter 拨款信件 XWXr0>!,?  
allocation of fund 分配款项;预留款项  P63 (^R  
allocation of profit 利润分配;溢利分配 zR/IqW.`9  
allocation warrant 拨款令 w5(yCyNp~  
allotment 分配;配股 `I#`:hj  
allotment notice 股份配售通知;配股通知 v2=/[E@  
allotment of shares 股份分配 Fv@tD4I>  
allowable 可获宽免;免税的 t)'dF*L  
allowable business loss 可扣除的营业亏损 Z /h|\SyJ  
allowable expenses 可扣税的支出 =y<0UU  
allowance 免税额;津贴;备抵;准备金 DJ|BM+  
allowance for debts 债项的免税额 hIo0S8MOj$  
allowance for depreciation by wear and tear 耗损折旧免税额 --A&TV  
allowance for funeral expenses 殡殓费的免税额 r&Q t_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Khap9a_q-  
allowance for repairs and outgoings 修葺及支出方面的免税额 C5;wf3  
allowance to debtor 给债务人的津贴 i7s\CY  
alteration of capital 资本更改 /tzlbI]z  
alternate trustee 候补受托人 :*cHA  
amalgamation 合并 2`E! |X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wE4;Rk1  
ambit of charges 征税范围;收费范围 y;r"+bS8  
amended valuation 经修订的估值 Ih3$  
American Commodities Exchange 美国商品交易所 K( z[ }  
American Express Bank Limited 美国运通银行 2NYi-@mr  
American Stock Exchange 美国证券交易所 0$QIfT)  
amortization 摊销 1OP" 5f  
amount due from banks 存放银行同业的款项 E|{m"RUOy  
amount due from banks abroad 存放海外银行同业的款项 pALJl[Cb  
amount due from holding companies 控股公司欠款 ki3 HcV  
amount due from local banks 存放本港银行同业的款项 ]zcV]Qj$~  
amount due to banks 银行同业的存款 F+3!uWUK  
amount due to banks abroad 海外银行同业的存款 w?S8@|MK  
amount due to holding companies 控股公司存款 #@E(<Pu4`  
amount due to local banks 本港银行同业的存款 D$$3fN.iEL  
amount due to outport banks 外埠银行同业的存款 PF6 7z]<o  
amount for note issue 发行纸币的款额 o6|"J%9GX  
amount of bond 担保契据的款额 {KsVK4\r  
amount of consideration 代价款额 F:_FjxU  
amount of contribution 供款数额 6&mWIk^VC  
amount of indebtedness 负债款额 CWBbSGk  
amount of principal of the loan 贷款本金额 M/l95fp   
amount of rates chargeable 应征差饷数额 j3LNnZY  
amount of share capital 股本额 jceHK l  
amount of sums assured 承保款额 5!8-)J-H  
amount of variation 变动幅度 77tZp @>hn  
amount of vote 拨款数额 A(NEWO  
amount payable 应付款额 f}%sO  
amount receivable 应收款额 4rm87/u*0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @BXaA0F4  
analysis 分析 Cc*|Zw  
ancillary risk 附属风险 jOtzx"/)rE  
annual account 周年帐目;周年帐目报表;年度决算;年结 q 7`   
annual accounting date 年结日期  XtR`?  
annual allowance 每年免税额;年积金;年度津贴;年津 B]i+,u  
annual balance 年度余额  t9]r  
annual disposable income 每年可动用收入 A>5S]  
annual estimates 周年预算 j~.u>4  
annual fee 年费 4 #G3ew  
annual general meeting 周年大会 WFXx70n  
annual growth rate 年增率;每年增长率 X!m;uJZp  
annual long-term supplement 长期个案每年补助金 IN>TsTo  
annual pensionable emolument 可供计算退休金的年薪 ypxC1E  
annual report 年报 |]I#CdO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +Z]y #=  
annual return 周年报表;周年申报表;每年报税表格 ,I=O"z>9  
Annual Return Rules 《周年报表规则》 2AmR(vVa"  
annual review of consumer prices 每年消费物价回顾 '&+Z,  
annual roll-forward basis 逐年延展方式 \/pVcR  
annual salary 年薪 RR8U Cv  
annual statement 年度报表;年度决算表 WGluZhRuT3  
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 E#m76]vkCU  
annuitant 年金受益人 D=<t;+|  
annuity 年金 h@ EJTAi  
annuity contract 年金合约 VB}PNg  
annuity on human life 人寿年金 N c9<X  
antecedent debt 先前的债项 f.sPE8 #3=  
ante-dated cheque 倒填日期支票 8}]l9"q(  
anticipated expenditure 预期开支 ~rp.jd 0l  
anticipated net profit 预期纯利 9.^-us1  
anticipated revenue 预期收入 H)-L%l|9  
anti-inflation measure 反通货膨胀措施 J*/$ywI  
anti-inflationary stance 反通货膨胀立场 l[:^TfB  
apparent deficit 表面赤字 Z(#XFXd  
apparent financial solvency 表面偿债能力 [<,0A]m   
apparent partner 表面合伙人 6="M0%  
application for personal assessment 个人入息课税申请书 `Nc`xO?  
application of fund 资金应用 `W6:=H  
application to release as liquidator and to destruct the books of accounts and documents 7m vSo350  
申请免除清盘人职务及毁灭帐簿与文件 \3,$YlG  
appointed actuary 委任精算师 a>#d=.  
appointed auditor 委任核数师;委任审计师 8uD8or  
appointed trustee 委任的受托人 Q3'(f9 x  
appointer 委任人 2&3eAJC  
apportioned pro rata 按比例分摊 })h'""i&xn  
apportionment 分配;分摊 nI((ki}v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sASAsGk<  
apportionment formula 分摊方程式 \3J+OY  
apportionment of estate duty 遗产税的分摊 rcD.P?"  
appraisal 估价;评估 +-xSuR,  
appreciable growth 可观增长 ~GsH8yA_P  
appreciable impact 显着影响 yHV^a0e7EH  
appreciable increase 可观增长 `Pz!SJ|  
appreciation 增值;升值 'US8"83  
appreciation against other currencies 相对其他货币升值 HY@kw>I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b7F3]W<`&  
appreciation tax 增值税 7M&.UzIY`  
appropriation 拨款;拨用;拨付 >n@>h$]  
appropriation account 拨款帐目 f z/?=  
Appropriation Bill 拨款法案 >vNk kxWyQ  
appropriation-in-aid system 补助拨款办法 L~SrI{aYPf  
approved assets 核准资产 i75?*ld  
approved basket stock 认可一篮子证券 `&"H* Ie  
approved budget 核准预算 soFvrl^Ql+  
approved charitable donation 认可慈善捐款 Huug_E+  
approved charitable institution 认可慈善机构 {!:|.!-u  
approved currency 核准货币;认可货币 MfZ}xu  
approved estimates 核准预算 "OlI-^y  
approved estimates of expenditure 核准开支预算 A1=$kzw{UH  
approved overseas insurer 核准海外保险人 Y_aP:+  
approved overseas trust company 核准海外信托公司 9>} (]T  
approved pooled investment fund 核准汇集投资基金 ajcPt]f  
approved provident fund scheme 认可公积金计划 KqG$zC^N  
approved provision 核准拨款 lL(}dbT~N  
approved redeemable share 核准可赎回股份 ]ZU:%Qhu  
approved regional stock 认可地区性证券 qU /Wg  
approved retirement scheme 认可退休金计划 Npg5Z%+y  
approved subordinated loan 核准附属贷款 4u{E D(  
arbitrage 套戥;套汇;套利 }y -AoG  
arbitrageur 套戥者;套汇者 '6Z/-V4k  
arbitrary amount 临时款项 x"h)"Y[c5  
arrangement 措施;安排;协定 /hA}9+/  
arrears 欠款 {) '" k6w  
arrears of pay 欠付薪酬 ?6.KS  
arrears of revenue 逾期未收税款;逾期未收的帐项 '8kL1  
articles of association 组织章程;组织细则;组织章程细则 M%Kx{*aw&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =>9.@`.  
ascertainment of profit 确定利润 A?{aUQB~|  
"Asia Clear" “亚洲结算系统” L-X _b3E\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F" #3s=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nH3b<k;S  
Asian Development Fund [ADF] 亚洲发展基金 bU g2Bm!y  
Asian dollar bond 亚洲美元债券 BX)cV  
Asian dollar market 亚洲美元市场 jJ{ w -$  
Asian dollar rate 亚洲美元利率 iJp!ROI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B #V 4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <xh'@592  
asked price 沽盘;喊价;索价;卖方报价 ] !*  
assessable income 应评税入息 pa> 2JF*  
assessable loss 应评税亏损 mYs->mg1  
assessable profit 应评税利润 ~6kA<(x   
assessable value 应评税值 Tk@g9\6O9  
assessed profit 估定利润 MAhPO!e5.  
assessed value 经评估价值 /n3&e  
assessment 评税;评定;估价;评税单 2W-NCE%K)T  
assessment number 评税编号;估价编号 gS o(PW)  
assessment of additional tax 补加税评税 qZ]VS/5A  
assessment of performance 业绩评估;实绩评价 z(#hL-{c  
Assessor 评税主任 (R 2P< Zr  
asset price bubbles 资产价格泡沫 O=?X%m #  
asset-backed securities 具资产保证的证券 {,mRMDEy  
assets accretion 资产增值 Cot\i\]jv  
assets and liabilities 资产与负债 arH\QPaka'  
assets betterment statement 资产递增表;资产改进表 >yHnz?bf@  
assets lending 实物放款;有抵押贷款 N %/DN  
assets of the company passing on the death 死者去世时转移的公司资产 F>-@LOqHy  
assets pledged as security for liabilities 用作负债抵押的资产 > mDubP  
assets portfolio 资产投资组合 EF^=3  
assets price 资产价格 Ol5xyj  
assets quality 资产质素 :H8L(BsI  
assets realization 资产变现 CH+&  
assets refinancing arrangement 资产再集资安排 JY8"TQ$x  
assets securitization 资产证券化 >\x 39B  
assets situated outside Hong Kong 在香港以外地方的资产 HnY"6gTNK  
assets stripping 削减资产;拆卖资产 rxk{Li<9  
assets value 资产值 z7pXpy \  
assignee 承让人 KcF+!;:  
assignment 转让;转让书;转让契 Y_YIJ@  
assignment of interest 权益转让 YqCK#zT/  
assignment of letters patent and trade mark 专利证书及商标转让 xi^e =:;`  
assignment of property 物业转让;物业转让书 [jn;| 3  
assignment right 转让权 /<pQ!'/G  
assignor 转让人 Ca"+t lO  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _Vf|F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  wupD   
associate member 附属会员 u`2k6.-  
associated body corporate 相联法人团体 i1 Sc/  
associated company 相联公司;联属公司 \k-juF80  
associated corporation 相联法团 tBUQf*B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wz)9/bL  
公认会计师公会〔英国〕 Bzt`9lg  
Association of Futures Exchange Brokers 香港期货经纪协会 :Aiu!}\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &nw ~gSe  
association of underwriters 承保人组织 9yAu<a  
assumption of control 接管 2,nCGSfc  
assurance 担保;保险;转易;转易书 80>!qG  
assurance of interest 权益的转易 Y. tFqzo3  
at 19XX price 按一九XX年价格计算 2/N*Uk 0  
at a discount 按赔价计算;按贴水价格计算;打折扣 )Dpt<}}\  
at a premium 按溢价计算;按升水价格计算 -s "$I:v  
at call 通知付款;按通知 ]arskmB]  
at constant market price 按固定市价计算 ^i1:PlW]  
at constant price 按固定价格计算 ' uw&f;/E  
at cost 按成本计算 ?tQv|x  
at current market price 按当时市价计算;按现时市价计算 CxQ,yd;>  
at current price 按当时价格计算;按现时价格计算 2` qXD fD`  
at factor cost 按要素成本计算;按生产要素成本计算 3mz>Y*^?0  
at money-of-the-day price 按付款当日价格计算 E1g$WhXIS  
at or better 按指定或较佳价位〔买卖指令〕 :[0 3upyS  
at par 按面值计算;平价 )KQum`pO  
at sight 见票即付 +N_%|!F-c  
at the close 按收市盘 dq(L1y870  
at the opening 按开市盘 #_\~Vrf(#  
attestation 见证;见证条款 X#<Sv>c^  
at-the-money option 平价期权 ]zY'w,?D\F  
attorney 受权人;受托代表人 C;>Ll~f_  
attornment 新拥有人承认书 h!GixN?  
attributable profit 可归属利润 FR"^?z?}p  
attributable share value 可归属股份价值 m/Z_HER^  
Auckland Stock Exchange 奥克兰证券交易所 #::vMnT  
auction 拍卖 0VPa;{i/  
auctioneer 拍卖商 "ukbqdKD  
audit 审计;核数 DL_\luh  
Audit Commission 审计署 KIJ[ cIw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o#6}?g.  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 T,>e\  
audit review 帐目审查 |pY0IqO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [L^#<@S  
audited account 审计帐目;经审计的帐目 s&</zU'  
audited annual account 经审计的周年帐目 DBDfB b  
audited balance sheet 经审计的资产负债表 TKX#/  
auditor 核数师;核数主任;审计师 KW<CU'  
auditor's certificate 核数师证明书;审计师证明书 [K- s\  
auditor's report 核数师报告;审计师报告 N\$wpDI~  
Aussie bond 澳元债券 FU3B;Fn^Z(  
austerity budget 紧缩预算 k#n=mm'N9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L+L9)8FJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?#m5$CFp  
Australian Dollar [AUD] 澳元 rg~CF<  
Australian Options Market 澳大利亚期权市场 }1dh/Cc`  
Australian Securities Commission 澳洲证券事务监察委员会 y[rLk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k_B^2=  
Australian Stock Exchange 澳大利亚证券交易所 qQ_QF  
Austrian Schilling [ATS] 奥地利先令 \2!$HA7P  
authentication 认证;鉴证 }o4Cd$,8  
authority to purchase 委托购买证;委购书 IpxjP\  
authorization 认可;核准;授权;授权书 u@B"*V~K  
authorization by direction 指示授权 cw\a,>]H  
authorization by instruction 指令授权 DV l: s  
authorization by warrant 令状授权 _?ZT[t<  
authorization of unit trust 单位信托的认可 -,&Xp>u\  
authorized agent 指定代理人 Cn<x  
authorized capital 法定资本 uM8gfY)OI  
authorized clerk 出市员 51vK>  
authorized dealer 认可交易商 ./d (@@  
authorized financial institution 认可财务机构 H=jnCGk  
authorized fund 认可基金 J"y@n ~*0  
authorized fund house 获授权的基金公司;认可基金公司 [>;O'>  
authorized institution 认可机构 %#,BvQz~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v|GvN|_|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )zN )7  
authorized insurer 获授权保险人;获认可承保人 CvN~  
authorized investment 特准投资项目 _*9Zp1r  
authorized person 获授权人 VA0TY/{ ]  
authorized representative 获授权代表 uOQ5.S+  
authorized share capital 法定股本 ;Yj}9[p;T  
automated quotation system 自动报价系统 d,77L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `4CRpz  
自动交易系统〔香港期货交易所有限公司〕 C N"c  
automatic adjustment mechanism 自动调整机制 o;.-I[9h]  
automatic adjustment system 自动调整系统 j*5VJ:  
Automatic Clearing House 自动票据交换所 ?P5D!b:(  
automatic exchange rates accumulation system 自动化汇率累集系统 vXF\PMf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /y0 )r.R  
automatic teller machine [ATM] 自动柜员机 B:4u 2/!5  
autopay 自动转帐 *s^5 BLI9  
available assets 可用资产 gJ])A7O  
available fiscal reserve 现存财政储备 yS*PS='P  
available profit 可用利润 sR6 (8  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0e7!_ /9  
average 平均;平均数;海损 O v-I2  
average basic salary 平均基本薪金 sqw _c{9  
average consumer expenditure 平均消费开支;一般消费开支 h@J`:KO  
average cost 平均成本 iB?@(10}ES  
average cost of land production 增辟土地平均成本 8^{BuUA  
average daily turnover 平均每日成交额 k2=uP8  
average daily wage rate 平均每日工资率 ty78)XI  
average expenditure pattern 平均开支模式 ?sO_c3^7z  
average growth rate 平均增长率 hCmOSDym  
average net fixed assets 固定资产平均净值 $H#&.IjY  
average of relatives 相对价格平均数 1$^{Uma  
average price 平均价格 rdb%/@.-  
average propensity to consume 平均消费倾向;一般消费倾向 "\9@gfsp)  
average propensity to save 平均储蓄倾向;一般储蓄倾向  en   
average rate 平均率 4Mprc~ 7vr  
average revenue 平均收入;平均收益 p k/#+r;  
average stock 平均库存;平均存货 @.})nU  
average yearly rent 平均年租 , ?%`Ky/  
avoidance of double taxation 避免双重课税 WFkXz*7B  
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 q)P<lKi  
tHGK<rb  
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