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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: LlP_`fA  
A share A股;甲类股份 iN0gvjZ  
abatement of tax 减税;减扣免税额 \}Jy=[  
ABN AMRO Bank N.V. 荷兰银行 P SDzs\s  
above-the-line expenditure 线上项目支出;经常预算支出 D!kv+<+  
above-the-line receipt 线上项目收入;经常预算收入 &k+G^ !=s#  
ABSA Asia Limited 南非联合亚洲有限公司 {O,D9<  
absolute change 绝对数值变更  $j*j {}K  
absolute expenditure 实际开支 @.f@N;z  
absolute guideline figure 绝对准则数字 $\l7aA5~  
absolute interest 绝对权益 [vkz<sL"  
absolute order of discharge 绝对破产解除令 >s}b q#x  
absolute profit margin 绝对利润幅度 E.]sX_X?  
absolute value 实值;绝对值 _D:#M  
absolutely vested interest 绝对既得权益 & IVwm"  
absorbed cost 已吸收成本;已分摊成本 3Xgf=yG:M  
absorption 吸收;分摊;合并 ]q DhGt  
absorption rate 吸收率;摊配率;分摊率 )&}\2NK6L  
ACB Finance Limited 亚洲商业财务有限公司 [$_d|Z  
acceptable form of reciprocity 合理的互惠条件 FN5*pVD;<  
acceptable rate 适当利率;适当汇率 |e@9YDZ  
acceptance agreement 承兑协议 uM,bO*/f  
acceptance for honour 参加承兑 5K13    
acceptor 承兑人;接受人;受票人 %-!ruc"}  
acceptor for honour 参加承兑人 Fx2z lM&  
accident insurance 意外保险 8munw  
Accident Insurance Association of Hong Kong 香港意外保险公会 OI"vC1.5  
accident insurance scheme 意外保险计划 |><hdBQXX<  
accident year basis 意外年度基准 S~fQ8t70  
accommodation 通融;贷款 @EH:4~  
accommodation bill 通融票据;空头票据 0lR/6CB  
accommodation party 汇票代发人 l$D]*_ jc,  
account balance 帐户余额;帐户结余 v]|^.x:  
account book 帐簿 t6&6kl  
account collected in advance 预收款项 `T2RaWR4=  
account current book 往来帐簿 ab8uY.j  
account of after-acquired property 事后取得的财产报告 K 0RY2Hiw  
account of defaulter 拖欠帐目 jPg8>Z&D  
account payable 应付帐款 X96>N{C*>  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 M7BCBA  
account receivable 应收帐款 Um 9Gjd  
account receivable report 应收帐款报表 9,=3D2x&  
account statement 结单;帐单;会计财务报表 B Jp\a7`;  
account title 帐户名称;会计科目 Jr m<u t  
accountant's report 会计师报告 a9PSg/p  
Accountant's Report Rules 会计师报告规则 ?ihkV? ;)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 I=X-e#HM?  
Accounting Arrangements 《会计安排》 +h^>?U,  
accounting basis 会计基础 @ROMHMd}  
accounting by Official Receiver 破产管理署署长呈交的帐目 $wUFHEl  
Accounting Circular 《会计通告》 ~TwjcI*/  
accounting class 会计类别 7UvfXzDNC  
accounting date 记帐日期;会计结算日期 :RR<-N5+  
accounting for money 款项核算 mw)KyU#l,:  
Accounting Officer 会计主任 e`ti*1]q  
accounting period 会计报告期;会计期 DK 4 8  
accounting policy 会计政策;会计方针 mY?^]3-_  
accounting practice 会计惯例 =zBcfFii`w  
accounting principle 会计准则 o5KpiibFM  
accounting record 会计记录 1P(rgn:8e  
accounting report 会计报告 YG ,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :iJ+ImBpK  
Accounting Society of China 中国会计学会 @sRRcP~  
accounting statement 会计报表 K5gh7  
accounting system 会计制度;会计系统 FOiwB^$ >  
accounting transaction 会计事项;帐务交易 p x1y#Q  
accounting treatment 会计处理 B9pro%R1Bo  
accounting year 会计年度 {_QXx  
accretion 增值;添加 W]MKc&R  
accrual 应计项目;应累算数目 ^6s<  
accrual basis 应计制;权责发生制 t98t&YUpm  
accrual basis accounting 应计制会计;权责发生制会计 NXsDn&&O  
accrue 应累算;应计 (@*[^@ipV  
accrued benefit 应累算利益 [2I1W1pd  
accrued charges 应计费用 %Cbqi.iuQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 c jfYE]  
accrued expenses 应累算费用 qeLfO  
accrued interest payable 应付利息;应计未付利息 >aXyi3B  
accrued interest receivable 应收利息;应计未收利息 C o v,#j j  
accrued right 累算权益 c?B@XIl  
accruing profit 应累算的利润 Wr H7tz  
accumulated fiscal reserve 累积财政储备 V(Ll]g/T_;  
accumulated profit 累积利润;滚存溢利 h^R EBPe  
accumulated reserve 累积储备 - &u]B$  
accumulation of surplus income 累积收益盈余 `>&V_^y+  
acquired assets 既得资产 ]V*s-och'  
acquisition 收购;购置;取得 mxk :P  
acquisition cost 购置成本 9qS~-'&q#  
acquisition expenses 购置费用 N>##} i  
acquisition of 100% interest 收购全部股权 Zg1=g_xY  
acquisition of control 取得控制权 <uZ r.X  
acquisition of fixed assets 购置固定资产 %suSZw`  
acquisition of shell “买壳” Oz(0$c  
acquisition price 收购价 sy`@q<h(  
act of God 天灾 o?(({HH  
acting partner 执事合伙人 Z.6M~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 P{j2'gg3  
active partner 积极参与的合伙人 <$bM*5sHF>  
active trading 交投活跃 CY~]lQ  
actual circulation 实际流通 Hhx"47:  
actual cost 实际成本 dbM~41C6  
actual expenditure 实际开支;实际支出 u6^cLQO+  
actual income 实际入息;实际收入;实际收益 "SC}C  
actual market 现货市场 +(n&>7 5  
actual price 现货价;实际价格 r >bMx~a]  
actual profit 实际利润 {FRUB(68b  
actual quotation 实盘;实际价位;实际报价 |Iei!jm  
actual year basis 按实际年度计算 MH@=Qqx#=t  
actuals 实货 l~P%mVC3m  
actuarial investigation 精算调查 \]RPxM:_>  
actuarial principle 精算原则 02B *cz_K  
actuarial report 精算师报告 Wno{&I63  
Actuarial Society of Hong Kong 香港精算学会 kI7c22OJ  
actuarial valuation 精算师估值 ZL/iX~}a'  
actuary 精算师 U-~cVk+LI  
ad referendum agreement 暂定协议;有待覆核的协定  v?Dc3  
ad valorem duty 从价税;按值征税 )e&U'Fx  
ad valorem duty system 从价税制 BUcPMF%\y:  
ad valorem fee 从价费 tt5t(+5j  
ad valorem tariff 从价关税 /}+VH_N1  
additional allowance 额外免税额 nE.w  
additional amount for unexpired risk 未过期风险的额外款额 ; kPx@C   
additional assessable profit 补加应评税利润 7<FI[  
additional assessment 补加评税 sa8JN.B  
additional commitment 额外承担 [Q"*I2&  
additional commitment vote 额外承担拨款 7A:k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;75m 9yGo  
additional dependent parent allowance 供养父母额外免税额 g7\MFertR^  
additional provision 额外拨款 L#U-d zy\  
additional stamp duty 附加印花税 7{jB!Xj  
additional tax 补加税罚款;补加税款 ^h wF=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 r'bctFsD  
adjudged bankrupt 被裁定破产 0 D^d-R,  
adjudicated bankrupt 裁定破产人 0"l*8%g  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 \S #Mc  
adjudication of bankruptcy 裁定破产;宣告破产 581Jp'cje  
adjudication of insolvency 裁定无力偿还债务 z[Sq7bbYO  
adjusted actual 经调整的实数;调整后的实数 Cj{+DXT  
adjusted current assets 经调整的流动资产;调整后的流动资产 akR+QZ,)  
adjusted figure 经调整的数字;调整后的数额 wJ.?u]f@  
adjusted liabilities 经调整的负债;调整后的负债 FPAy.cljJ  
adjusted loss 经调整的亏损;调整后的亏损 X}jWNN  
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 #63)I9>  
adjusted profit 经调整的利润;调整后的利润 J)R2O{z  
adjusted surplus 经调整的盈余额;调整后的盈余额 R<\5 q%@G  
adjusted value 经调整的价值;调整后的价值 Q\H1=8  
adjustment 调整;修订;理算〔保险〕 dKk\"6 o  
adjustment centre 调剂中心 .`w[A  
adjustment lag 调整过程的时间差距;调整时差 =Sjr*)<@j  
adjustment mechanism 调整机制 w4:|Z@I  
adjustment of loss 亏损调整 _6U=7<f  
adjustment process 调整过程;调整程序 kT7x !7C  
adjustment range 调整幅度 $a / jfpV  
administered exchange rate 受管制汇率 -@*[   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d}d1]@Y\  
administration expenses 行政费用 dP[vXhc  
administration fee 手续费;行政费 cXcrb4IKD  
administration in bankruptcy 破产管理 R\i8O^[  
administration order 遗产管理令 W~" 'a9H/  
administrator 管理人;遗产管理人 w_gFN%8  
administrator of the estate 遗产管理人 4c})LAwd&  
admission of debt 债项承认书 ~Qg:_ @@\  
admission of proof 接纳债权证明 RC[mpR ;2  
advance 放贷款项;垫付款项;预支款项;预付款项 [nSlkl   
advance account 暂支帐目;预付款帐户 Kivr)cIG  
advance compensation 预付补偿金 NY(z 3G  
advance from shareholder 股东垫款 *s=jKV#  
advance pending reimbursement 预支以待日后付还 +, IMN)?;z  
advanced economy 先进经济体系 eT!*_.' e  
advancement 预付;预付财产 blVt:XS{,m  
advances warrant 垫款令 a9f!f %9  
advancing 贷出 MC'2;,  
adverse balance 逆差 SRP.Mqg9  
adverse exchange 逆汇 i>*|k]  
advertisement addressed to shareholders 在报章刊登的致股东通告 # 1,"^k^  
advice for collection 托收通知书 \OzPDN  
advice of drawing 提款通知书;汇票通知书 s%cfJe_k  
advice of payment 付款通知 yuef84~  
Advisory Committee [Securities and Futures Commission] 7%MD0qm-  
谘询委员会〔证券及期货事务监察委员会〕 {4C/ZA{|l  
Advisory Committee on Diversification 经济多元化谘询委员会 l_q=@y  
affidavit 誓章;遗产申报誓章 ]J '#KT{  
affidavit of no receipt 述明无收款的誓章 ce&Q}_  
affiliate 联号;联营公司;附属公司 vk1E!T9X  
affiliated company 附属公司;联号;联营公司 V/t/uNm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d*B^pDf  
affordability 负担能力 *ku}.n  
African Development Bank [AfDB] 非洲开发银行 tz^2?wO  
after-acquired property 事后取得的财产 ~[N"Q|D3Y  
after-hours dealing 市后交易 uc~/l4~N  
after-tax profit 税后盈利;税后利润;税后溢利 8h?):e  
agency agreement 代理协议 Yl$R$u)  
agency expenses 代理机构的开支 H^d2|E[D  
agency fee 代理费 #9/^)^k  
Agency Law 《代理法》 hf`5NcnP  
agent 代理人;承销人 HxAN&g *:  
agent of company 公司代理人 t@#l0lu$  
agent's fee 代理人费;经纪费 m)1+D"z  
aggregate 总计;总数;总体数字 prdc}~J8{  
aggregate amount 总款额;总额 kq4ii`zi8  
aggregate assets and liabilities 总体资产与负债 W5SCm(QS5  
aggregate at constant price 按固定价格计算的总体数字 rYK GBo8"  
aggregate demand 总需求 xwJ. cy  
aggregate gross position 总持仓量 G u4mP  
aggregate limit 总限额 /19ZyQw9  
aggregate of salaries tax 合计薪俸税 \*+-Bm:$j  
aggregate performance 总体表现;总体业绩 [Yyb)Qf  
aggregate supply 总体供应 RxB9c(s^@  
aggregate surplus 总盈余 v<AFcY   
aggregate total 整体总额 |19zjhl  
aggregate value 总值;合计价值 `zP{E T_Y  
aggregated basis 合计基准 } \?]uNH  
aggregated net chargeable income 合计应课税入息实额 n5U-D0/Q  
aggregation 合并计算;合计;总和 #,5v#| u|7  
aggregation of incomes of husband and wife 夫妇入息合并计算 q(XO_1W0V  
aggregation of property 财产的总和 3;'RF#VL  
agio 差价;贴水 x-@}x@n&[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 #*tWhXU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i.5?b/l0  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 1 k\~%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (/[wM>q:r  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +?%L X4Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;!9-I%e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z#u<]] 5  
agreement for a settlement 授产协议 it)!-[:bm  
agreement for assignment 转让协议 v*lj>)L  
agreement for sale 售卖协议;买卖协议 50R&;+b  
agreement for sale and purchase 买卖协议 0K:3?Ik  
agreement for the payment of interest 支付利息协议 17ol %3 M  
agreement for the repayment of money 还款协议 x@Ze%$'  
agreement of reinsurance 再保险协议 *Z}9S9YtN  
Agricultural Bank of China 中国农业银行 2PDU(R  
air passenger departure tax 飞机乘客离境税 2_C&p6VGj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;56mkP  
airport tax 机场税 5)=YTUCk  
alcohol duty 酒精税 ZD#{h J-  
alienation 让与;让渡;转让 *t_JR  
alimony 生活费;赡养费 !g2 ~|G  
All Ordinaries Index [AOI] 所有普通股指数 pRc<U^Z.h  
all risks 全险;综合险 XdV(=PS!a@  
All Sales Record for Stock Market 《股票市场成交报告》 slH3c:j\  
Allied Capital Resources Limited 新联财务有限公司 %|o2d&i  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =2&Sw(6j  
allocation letter 拨款信件 Z~6PrM-M  
allocation of fund 分配款项;预留款项 :p0<AU47  
allocation of profit 利润分配;溢利分配 3cB=9Y{<  
allocation warrant 拨款令 E%e2$KfD  
allotment 分配;配股 +AkMU|6  
allotment notice 股份配售通知;配股通知 ^b&U0k$R  
allotment of shares 股份分配 \Pt_5.bTs[  
allowable 可获宽免;免税的 @q++eGm\Q  
allowable business loss 可扣除的营业亏损 PlC8&$   
allowable expenses 可扣税的支出 bo_Tp~ j  
allowance 免税额;津贴;备抵;准备金 Uy;e5<<  
allowance for debts 债项的免税额 .?dYY;P  
allowance for depreciation by wear and tear 耗损折旧免税额 b75en{aDi*  
allowance for funeral expenses 殡殓费的免税额 z$b'y;k  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T(q/$p&q  
allowance for repairs and outgoings 修葺及支出方面的免税额 <F&53N&Zc  
allowance to debtor 给债务人的津贴 8=DZ;]XD.  
alteration of capital 资本更改 b3^d!#KVM  
alternate trustee 候补受托人 "jA?s9  
amalgamation 合并 X{-901J1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BW5!@D2  
ambit of charges 征税范围;收费范围 4H@K?b`  
amended valuation 经修订的估值 ~7O.}RP0  
American Commodities Exchange 美国商品交易所 2|:x_rcj  
American Express Bank Limited 美国运通银行 5169E*  
American Stock Exchange 美国证券交易所 aC,?FWm  
amortization 摊销 1Farix1YDq  
amount due from banks 存放银行同业的款项 ^#p+#_*V  
amount due from banks abroad 存放海外银行同业的款项 i$"M'BG  
amount due from holding companies 控股公司欠款 Y:KIaYkk  
amount due from local banks 存放本港银行同业的款项 $Y=xu2u)  
amount due to banks 银行同业的存款 yd~}CF  
amount due to banks abroad 海外银行同业的存款 [`_-;/Gx2  
amount due to holding companies 控股公司存款 "[Hn G(gA  
amount due to local banks 本港银行同业的存款 $G D@e0  
amount due to outport banks 外埠银行同业的存款 h:~ 8WV|  
amount for note issue 发行纸币的款额 \\v1 \  
amount of bond 担保契据的款额 =DLVWz/<  
amount of consideration 代价款额 y25L`b  
amount of contribution 供款数额 ~ "stI   
amount of indebtedness 负债款额 QvvH/u  
amount of principal of the loan 贷款本金额 .e1Yd8  
amount of rates chargeable 应征差饷数额 C~q&  
amount of share capital 股本额 gkMyo`  
amount of sums assured 承保款额 6< @F  
amount of variation 变动幅度 |>!tqgq  
amount of vote 拨款数额 L/7YI\C2  
amount payable 应付款额  ;)ji3M  
amount receivable 应收款额 (\*+HZ`(Uu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u3])_oj=  
analysis 分析 0;SRmj@W  
ancillary risk 附属风险 !r %u@[(  
annual account 周年帐目;周年帐目报表;年度决算;年结 p?e-`xs  
annual accounting date 年结日期 R,f"2 k  
annual allowance 每年免税额;年积金;年度津贴;年津 fUa[3)I  
annual balance 年度余额 %Q y9X+N:  
annual disposable income 每年可动用收入 D'Y=}I)8Dn  
annual estimates 周年预算 *Fu;sR2y%:  
annual fee 年费 `Yw:<w\4C  
annual general meeting 周年大会 /^Ng7Mi!  
annual growth rate 年增率;每年增长率 tL}_kK_!  
annual long-term supplement 长期个案每年补助金 AroYDR,3+  
annual pensionable emolument 可供计算退休金的年薪 (hn;C>B  
annual report 年报 ZxU3)`O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C{2y*sx  
annual return 周年报表;周年申报表;每年报税表格 _t.Ub:  
Annual Return Rules 《周年报表规则》 " 'TEBkj|u  
annual review of consumer prices 每年消费物价回顾 .g52p+Z#  
annual roll-forward basis 逐年延展方式 o*Kl`3=]  
annual salary 年薪 >NjgLJh  
annual statement 年度报表;年度决算表 Ot([5/K  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;|AyP  
annuitant 年金受益人 )Oix$B!-  
annuity 年金 (8jQdbZU  
annuity contract 年金合约 'm|PSwB7  
annuity on human life 人寿年金 87q~ nk  
antecedent debt 先前的债项 [&K"OQ^\2h  
ante-dated cheque 倒填日期支票 i8i~b8r]  
anticipated expenditure 预期开支 w i=&W  
anticipated net profit 预期纯利 *7G5\[gI$  
anticipated revenue 预期收入 +hUz/G+3  
anti-inflation measure 反通货膨胀措施 p}d+L{"V  
anti-inflationary stance 反通货膨胀立场 #5=!ew  
apparent deficit 表面赤字 LypBS]r u  
apparent financial solvency 表面偿债能力 &7Lg) PG  
apparent partner 表面合伙人 dA=T+u  
application for personal assessment 个人入息课税申请书 %w#8t#[,6  
application of fund 资金应用 ^_!2-QY.~  
application to release as liquidator and to destruct the books of accounts and documents dZ%rmTE(H  
申请免除清盘人职务及毁灭帐簿与文件 Ae|bAyAK  
appointed actuary 委任精算师 thrv_^A  
appointed auditor 委任核数师;委任审计师 *D:uFo,xn  
appointed trustee 委任的受托人 ]Yx&  
appointer 委任人 `| f1^C^  
apportioned pro rata 按比例分摊 QrRnXlE M8  
apportionment 分配;分摊 =}m'qy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )bR`uV9<  
apportionment formula 分摊方程式 F%`O$uXA  
apportionment of estate duty 遗产税的分摊 M:d} P  
appraisal 估价;评估 /{ FSG!  
appreciable growth 可观增长 1}"Prx-  
appreciable impact 显着影响 }E&48$0h  
appreciable increase 可观增长 9 gWqs'  
appreciation 增值;升值 6<{XwmM  
appreciation against other currencies 相对其他货币升值 #55_hY#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y:4 /06I  
appreciation tax 增值税 7O\Qxc\  
appropriation 拨款;拨用;拨付 v#b(0G  
appropriation account 拨款帐目 lCiRvh1K  
Appropriation Bill 拨款法案 )POU58$  
appropriation-in-aid system 补助拨款办法 `C>De4nT@  
approved assets 核准资产 !]2`dp\!  
approved basket stock 认可一篮子证券 rYPj3!#  
approved budget 核准预算 GyLp&aa  
approved charitable donation 认可慈善捐款 Wz)@k2  
approved charitable institution 认可慈善机构 /[,0,B9!3  
approved currency 核准货币;认可货币 iKA}??5e  
approved estimates 核准预算 `tH :oP0=  
approved estimates of expenditure 核准开支预算 MD>xRs   
approved overseas insurer 核准海外保险人 33OkY C%e  
approved overseas trust company 核准海外信托公司 'QQa :3<x  
approved pooled investment fund 核准汇集投资基金 J{e`P;ND  
approved provident fund scheme 认可公积金计划 z(Q 5?+P  
approved provision 核准拨款 t 4>\ ;  
approved redeemable share 核准可赎回股份 ?#Y1E~N  
approved regional stock 认可地区性证券 NQIbav^5  
approved retirement scheme 认可退休金计划 3B?7h/f  
approved subordinated loan 核准附属贷款 mt}3/d  
arbitrage 套戥;套汇;套利 /A1qTG=Br  
arbitrageur 套戥者;套汇者 -$ha@ bCWO  
arbitrary amount 临时款项 2|$G<f  
arrangement 措施;安排;协定 !MEA@^$#  
arrears 欠款 k293 wS  
arrears of pay 欠付薪酬 _FP'SVa}D  
arrears of revenue 逾期未收税款;逾期未收的帐项 Yk=2ld;;  
articles of association 组织章程;组织细则;组织章程细则 ~ As_O6JI  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YWhp4`m  
ascertainment of profit 确定利润 s(cC ;  
"Asia Clear" “亚洲结算系统” k]~|!`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1!&m1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7O<K?;I  
Asian Development Fund [ADF] 亚洲发展基金 2aJ_[3p/h]  
Asian dollar bond 亚洲美元债券 A}G>JL  
Asian dollar market 亚洲美元市场 _NN5e|t  
Asian dollar rate 亚洲美元利率 kS< 9cy[O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _6]c f!H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9"f  
asked price 沽盘;喊价;索价;卖方报价 Y;#H0v>E  
assessable income 应评税入息 _ pO1XM  
assessable loss 应评税亏损 r Fhi:uRV  
assessable profit 应评税利润 $ Qcr8~+a  
assessable value 应评税值 hGb SN_F  
assessed profit 估定利润 rn RWL4  
assessed value 经评估价值 lX/:e=  
assessment 评税;评定;估价;评税单 %6E:SI 4  
assessment number 评税编号;估价编号 T4h&ly5 f  
assessment of additional tax 补加税评税 2 sK\.yS  
assessment of performance 业绩评估;实绩评价 cS RmC  
Assessor 评税主任 ]:.9:RmEV  
asset price bubbles 资产价格泡沫 X{8g2](z.  
asset-backed securities 具资产保证的证券 Ti&v9re%wO  
assets accretion 资产增值 ][B>`gC-  
assets and liabilities 资产与负债 nHl{'|~  
assets betterment statement 资产递增表;资产改进表 /-&2>4I  
assets lending 实物放款;有抵押贷款 *}=z^;_oq  
assets of the company passing on the death 死者去世时转移的公司资产 2 >/}-a  
assets pledged as security for liabilities 用作负债抵押的资产 z?  Ck9  
assets portfolio 资产投资组合 ZG8Xr "  
assets price 资产价格 #]z_pp:  
assets quality 资产质素 Eg4_kp0Lq  
assets realization 资产变现 gXe`G( w  
assets refinancing arrangement 资产再集资安排 8y'.H21:;  
assets securitization 资产证券化 @P/6NMjZ^  
assets situated outside Hong Kong 在香港以外地方的资产 \-CL}Z}S  
assets stripping 削减资产;拆卖资产 b=XHE1^rM  
assets value 资产值 i/RA/q  
assignee 承让人 tf6 Zz[  
assignment 转让;转让书;转让契 g[(Eh?]Sc  
assignment of interest 权益转让 'Xu3]'m*  
assignment of letters patent and trade mark 专利证书及商标转让 r>g5_"FL  
assignment of property 物业转让;物业转让书 pMzlpmW;P  
assignment right 转让权 DhN<e7c`  
assignor 转让人 j> dL:V&`  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4D sHUc6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?Lbn R~/J  
associate member 附属会员 N1Dr'aw*  
associated body corporate 相联法人团体 -ju}I  
associated company 相联公司;联属公司  =h|xlT  
associated corporation 相联法团 zo:NE0 0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $y,tR.5.)[  
公认会计师公会〔英国〕 F[*/D/y(  
Association of Futures Exchange Brokers 香港期货经纪协会 Ca ?d8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F<J`1 :  
association of underwriters 承保人组织 c+501's  
assumption of control 接管 remRm Y?  
assurance 担保;保险;转易;转易书 =)nJ'}x  
assurance of interest 权益的转易 [wn! <#~v  
at 19XX price 按一九XX年价格计算 h6Cqc}P  
at a discount 按赔价计算;按贴水价格计算;打折扣 _ qU-@Y$  
at a premium 按溢价计算;按升水价格计算 dgT(]H  
at call 通知付款;按通知 dz1kQzOU*  
at constant market price 按固定市价计算 iC~ll!FA!  
at constant price 按固定价格计算 </D )i  
at cost 按成本计算 T l8`3`e  
at current market price 按当时市价计算;按现时市价计算 TNlOj a:  
at current price 按当时价格计算;按现时价格计算 v (=E R%  
at factor cost 按要素成本计算;按生产要素成本计算 qm< mw"]  
at money-of-the-day price 按付款当日价格计算 GezMqt;2  
at or better 按指定或较佳价位〔买卖指令〕 W~/{ct$Y  
at par 按面值计算;平价 V#X<Yt  
at sight 见票即付 sBLOrbo  
at the close 按收市盘 ;Q0H7)t:  
at the opening 按开市盘 iH8V]%  
attestation 见证;见证条款 v(p<88.!m  
at-the-money option 平价期权 wY"BPl]b  
attorney 受权人;受托代表人 7sU,<Z/D  
attornment 新拥有人承认书 }J $\<ZT  
attributable profit 可归属利润 ;cGY  
attributable share value 可归属股份价值 .yB{+  
Auckland Stock Exchange 奥克兰证券交易所 E_\V^  
auction 拍卖 Y(=A HmR  
auctioneer 拍卖商 f /t`B^}@  
audit 审计;核数 r9n:[A&HE  
Audit Commission 审计署 !V-(K_\t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eIQ@){lJ-]  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 =k5O*ql"  
audit review 帐目审查 3 J5lz~6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ho1V)T>  
audited account 审计帐目;经审计的帐目 D B(!*6#?  
audited annual account 经审计的周年帐目 r?/!VO-*N  
audited balance sheet 经审计的资产负债表 d ;i@9+  
auditor 核数师;核数主任;审计师 YT6dI"48  
auditor's certificate 核数师证明书;审计师证明书 b8!   
auditor's report 核数师报告;审计师报告 b-RuUfUn0  
Aussie bond 澳元债券 -6$GM J7  
austerity budget 紧缩预算 k:URP`w[X=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ._q<~_~R  
Australia All Ordinaries Index 澳洲所有普通股票指数 n?"("Fiw  
Australian Dollar [AUD] 澳元 'xGTaKlm,  
Australian Options Market 澳大利亚期权市场 tac\Ki?  
Australian Securities Commission 澳洲证券事务监察委员会 ~SS3gLv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +G)a+r'0Q  
Australian Stock Exchange 澳大利亚证券交易所 gt\kTn."  
Austrian Schilling [ATS] 奥地利先令 xNjWo*y v  
authentication 认证;鉴证 KW/LyiP#  
authority to purchase 委托购买证;委购书 sgRWjrc/  
authorization 认可;核准;授权;授权书 0~ o,^AW  
authorization by direction 指示授权 qB3E  
authorization by instruction 指令授权 \\;y W~  
authorization by warrant 令状授权 t9)S^: 0  
authorization of unit trust 单位信托的认可  HlEHk'  
authorized agent 指定代理人 #7@p  
authorized capital 法定资本 XSGBC:U)l  
authorized clerk 出市员 }G<~Cx5[  
authorized dealer 认可交易商 W}#n.c4+  
authorized financial institution 认可财务机构 / }*}r  
authorized fund 认可基金 MG~bDM4  
authorized fund house 获授权的基金公司;认可基金公司 ~K"nm{.  
authorized institution 认可机构 !j}L-1*{ l  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "C?H:8W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 VOIni<9y  
authorized insurer 获授权保险人;获认可承保人 ;]@Pm<f  
authorized investment 特准投资项目 i!gS]?*DH  
authorized person 获授权人 Jt0U`_  
authorized representative 获授权代表 F|@\IVEB]  
authorized share capital 法定股本 v]Aop<KLX  
automated quotation system 自动报价系统 X4{<{D`0t8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #\_ 8y`{x  
自动交易系统〔香港期货交易所有限公司〕 EWr7eH  
automatic adjustment mechanism 自动调整机制 nLx|$=W  
automatic adjustment system 自动调整系统 .R l7,1\  
Automatic Clearing House 自动票据交换所 J4@-?xj=\q  
automatic exchange rates accumulation system 自动化汇率累集系统 1}Y3|QxF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #jd.i  
automatic teller machine [ATM] 自动柜员机 _EJPI  
autopay 自动转帐 +bT[lJ2O>G  
available assets 可用资产 G4&?O_\;  
available fiscal reserve 现存财政储备 XyiaRW  
available profit 可用利润 K$w;|UJc  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 tzv4uD]  
average 平均;平均数;海损 $/|vbe,  
average basic salary 平均基本薪金 jw`05rw:  
average consumer expenditure 平均消费开支;一般消费开支 k1ja ([Q  
average cost 平均成本 dFA1nn6{  
average cost of land production 增辟土地平均成本 <fF|AbC:  
average daily turnover 平均每日成交额 C!ch !E#  
average daily wage rate 平均每日工资率 [YZgQ  
average expenditure pattern 平均开支模式 +k~0&lZi  
average growth rate 平均增长率 - Ry+WS=  
average net fixed assets 固定资产平均净值 >239SyC-,  
average of relatives 相对价格平均数 iQS,@6  
average price 平均价格 2dcvB]T!  
average propensity to consume 平均消费倾向;一般消费倾向 _ Yc"{d3S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /sj*@HF=  
average rate 平均率 Ga-cto1Y  
average revenue 平均收入;平均收益 ;8dffsyq  
average stock 平均库存;平均存货 /|<S D.:  
average yearly rent 平均年租 2ij&Db/  
avoidance of double taxation 避免双重课税 L`X5\D'X  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 &$ "J\v m  
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