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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: 2NHuZ.af  
A share A股;甲类股份 erTb9`N4  
abatement of tax 减税;减扣免税额 _yk} [x0>  
ABN AMRO Bank N.V. 荷兰银行 M0VC-\W7f  
above-the-line expenditure 线上项目支出;经常预算支出 xEdCGwgp#  
above-the-line receipt 线上项目收入;经常预算收入 /)fx(u#  
ABSA Asia Limited 南非联合亚洲有限公司 Rj6:.KEJ  
absolute change 绝对数值变更 swNJ\m  
absolute expenditure 实际开支 pie<jZt  
absolute guideline figure 绝对准则数字 OjO$.ecT  
absolute interest 绝对权益 jyQ Bx  
absolute order of discharge 绝对破产解除令 ;Yo9e~  
absolute profit margin 绝对利润幅度 wgfy; #  
absolute value 实值;绝对值 3 d $  
absolutely vested interest 绝对既得权益 _%^t[4)q  
absorbed cost 已吸收成本;已分摊成本 \)Jv4U\;  
absorption 吸收;分摊;合并 &* GwA  
absorption rate 吸收率;摊配率;分摊率 {];4  
ACB Finance Limited 亚洲商业财务有限公司 oz $T.  
acceptable form of reciprocity 合理的互惠条件 juOOD   
acceptable rate 适当利率;适当汇率 0s)B~  
acceptance agreement 承兑协议 i\hH .7G1  
acceptance for honour 参加承兑 nn>< k"  
acceptor 承兑人;接受人;受票人 R-nC+)^  
acceptor for honour 参加承兑人 yem*g1  
accident insurance 意外保险 %SORs(4  
Accident Insurance Association of Hong Kong 香港意外保险公会 7 +A-S9P)  
accident insurance scheme 意外保险计划 )P4#P2  
accident year basis 意外年度基准 Vfew )]I  
accommodation 通融;贷款 @gzm4  
accommodation bill 通融票据;空头票据 3l5rUjRwj  
accommodation party 汇票代发人 #;cDPBv*wS  
account balance 帐户余额;帐户结余 KQ'fp:5|/@  
account book 帐簿 jCdKau&9  
account collected in advance 预收款项 HRS|VC$tz  
account current book 往来帐簿 SjgF&LD  
account of after-acquired property 事后取得的财产报告 *4}l V8  
account of defaulter 拖欠帐目 S~^0 _?  
account payable 应付帐款 k#"Pv"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ij; =  
account receivable 应收帐款 uV1H iv-  
account receivable report 应收帐款报表 bDd$79@m  
account statement 结单;帐单;会计财务报表 [P#^nyOh(  
account title 帐户名称;会计科目 Q)N$h07R  
accountant's report 会计师报告 QYDTb=h~  
Accountant's Report Rules 会计师报告规则 8\c= Un  
accounting and auditing procedure 会计与审计程序;会计与核数程序 {MX_t/o=f  
Accounting Arrangements 《会计安排》 XP'Mv_!Z  
accounting basis 会计基础 <jd S0YT  
accounting by Official Receiver 破产管理署署长呈交的帐目 &We1i &w  
Accounting Circular 《会计通告》 u*_I7.}9  
accounting class 会计类别 UJ' +Z6d  
accounting date 记帐日期;会计结算日期 g*$ 0G  
accounting for money 款项核算 bm1+|gssn  
Accounting Officer 会计主任 cGSoAK  
accounting period 会计报告期;会计期 W}B 4^l  
accounting policy 会计政策;会计方针 MU5@(s3B?  
accounting practice 会计惯例 H -('!^  
accounting principle 会计准则 R<W#.mpo6  
accounting record 会计记录 L'=e /&  
accounting report 会计报告 xTQV?g J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,Ie~zZE&  
Accounting Society of China 中国会计学会 *8k`m)h26  
accounting statement 会计报表 f M 8kS  
accounting system 会计制度;会计系统 BcV;EEi  
accounting transaction 会计事项;帐务交易 Yh/-6wg  
accounting treatment 会计处理 $$YLAgO4  
accounting year 会计年度 $t5 0<1  
accretion 增值;添加 G3QB Rh{  
accrual 应计项目;应累算数目 Q"c!%`\  
accrual basis 应计制;权责发生制 -eAo3  
accrual basis accounting 应计制会计;权责发生制会计 L^PZ\OC  
accrue 应累算;应计 q|m8G  
accrued benefit 应累算利益 9R.IYnq  
accrued charges 应计费用 (?-5p;  
accrued cumulative preference share dividend 应累算的累积优先股股息 wqo2iRql  
accrued expenses 应累算费用 ?QO)b9  
accrued interest payable 应付利息;应计未付利息 Re?sopg0r  
accrued interest receivable 应收利息;应计未收利息 20gPx;  
accrued right 累算权益 (zkh`8L  
accruing profit 应累算的利润  01I5,Dm  
accumulated fiscal reserve 累积财政储备  N3^pFy`  
accumulated profit 累积利润;滚存溢利 #|*;~:fz  
accumulated reserve 累积储备 }8Wp X2U  
accumulation of surplus income 累积收益盈余 #r 1 $=GY  
acquired assets 既得资产 aq3evm  
acquisition 收购;购置;取得 :6LOb f\01  
acquisition cost 购置成本 g-xbb&]  
acquisition expenses 购置费用 qS{lay  
acquisition of 100% interest 收购全部股权 ,u QLXF2  
acquisition of control 取得控制权 *|AnL}GJ  
acquisition of fixed assets 购置固定资产 6Nx TW  
acquisition of shell “买壳” dtjaQsJM^  
acquisition price 收购价 xD#PM |I  
act of God 天灾 lD2>`s 5  
acting partner 执事合伙人 @Zd+XWFw  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }4xxge?r  
active partner 积极参与的合伙人 THQ W8 V  
active trading 交投活跃 oMda)5 &  
actual circulation 实际流通 {B|U8j[  
actual cost 实际成本 S4<@ji  
actual expenditure 实际开支;实际支出 | (P%<  
actual income 实际入息;实际收入;实际收益 P,AS`=z  
actual market 现货市场 9\TvX!)h  
actual price 现货价;实际价格 `h5HA-ud  
actual profit 实际利润 XboOvdt^|  
actual quotation 实盘;实际价位;实际报价 !$h%$se  
actual year basis 按实际年度计算 o)n8,k&nm  
actuals 实货 "Ks%!  
actuarial investigation 精算调查 Faa:h#  
actuarial principle 精算原则 Q"8)'dL'  
actuarial report 精算师报告 7d/wT+f  
Actuarial Society of Hong Kong 香港精算学会 n);2b\&  
actuarial valuation 精算师估值 S|;a=K&hS  
actuary 精算师 _5M!ec  
ad referendum agreement 暂定协议;有待覆核的协定 )?'sw5C  
ad valorem duty 从价税;按值征税 ,)V*xpp  
ad valorem duty system 从价税制 +`f gn9p  
ad valorem fee 从价费 .}ZX~k&P  
ad valorem tariff 从价关税 6f 6_ztTL  
additional allowance 额外免税额 aGp <%d  
additional amount for unexpired risk 未过期风险的额外款额 Hk2@X(  
additional assessable profit 补加应评税利润 (o^V[zV  
additional assessment 补加评税 4M(w<f\5F  
additional commitment 额外承担 F~a5yW:R=)  
additional commitment vote 额外承担拨款 O|,+@qtH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Fhn883  
additional dependent parent allowance 供养父母额外免税额 ?>q=Nf^Q.  
additional provision 额外拨款 =Cs$0aA  
additional stamp duty 附加印花税 pvy;L[c  
additional tax 补加税罚款;补加税款 PGT!HdX#{  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Tv3ZNh  
adjudged bankrupt 被裁定破产 P?n!fA>!  
adjudicated bankrupt 裁定破产人 O~d!* A  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 psRm*,*O  
adjudication of bankruptcy 裁定破产;宣告破产 y5a^xRDw  
adjudication of insolvency 裁定无力偿还债务 EN.yU!N.4  
adjusted actual 经调整的实数;调整后的实数 lGG1d  
adjusted current assets 经调整的流动资产;调整后的流动资产 w,8 M  
adjusted figure 经调整的数字;调整后的数额 l@1f L%f  
adjusted liabilities 经调整的负债;调整后的负债 sLbz@54  
adjusted loss 经调整的亏损;调整后的亏损 toTAWT D  
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 /dOQ4VA\  
adjusted profit 经调整的利润;调整后的利润 =i%2/kdi0b  
adjusted surplus 经调整的盈余额;调整后的盈余额 PyYKeo=  
adjusted value 经调整的价值;调整后的价值 0x^$q? \A  
adjustment 调整;修订;理算〔保险〕 T<zonx1  
adjustment centre 调剂中心 7u5B/M!  
adjustment lag 调整过程的时间差距;调整时差 9][Mw[k>  
adjustment mechanism 调整机制 c}Z,xop<P{  
adjustment of loss 亏损调整 rA*,)I_v@  
adjustment process 调整过程;调整程序 AG}' W  
adjustment range 调整幅度 ZM; EjS1  
administered exchange rate 受管制汇率 [$[t.m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Xki/5roCQ|  
administration expenses 行政费用 (/"T=`3t  
administration fee 手续费;行政费 .[cT3l/t  
administration in bankruptcy 破产管理 .U5+PQN  
administration order 遗产管理令 Zz?+,-$_*&  
administrator 管理人;遗产管理人 }WI24|`zM  
administrator of the estate 遗产管理人 86%weU/*  
admission of debt 债项承认书 n^&QOII@>  
admission of proof 接纳债权证明 R~RY:[5?w  
advance 放贷款项;垫付款项;预支款项;预付款项 *kyy''r  
advance account 暂支帐目;预付款帐户 8"8{Nf-"  
advance compensation 预付补偿金 xDADJ>u2K  
advance from shareholder 股东垫款 mSQ!<1PM  
advance pending reimbursement 预支以待日后付还 W\~ZmA.  
advanced economy 先进经济体系 "r"]NyM  
advancement 预付;预付财产 T>f-b3dk  
advances warrant 垫款令 )STt3.  
advancing 贷出 _%zU ^aE  
adverse balance 逆差 W]Ph:O ^5c  
adverse exchange 逆汇 PY z | d  
advertisement addressed to shareholders 在报章刊登的致股东通告 $Uewv +  
advice for collection 托收通知书 HwST^\Ao  
advice of drawing 提款通知书;汇票通知书 g1zqh,  
advice of payment 付款通知 '3hvR4P  
Advisory Committee [Securities and Futures Commission] ^* DKF  
谘询委员会〔证券及期货事务监察委员会〕 :+Dn]:\  
Advisory Committee on Diversification 经济多元化谘询委员会 KAsS= `  
affidavit 誓章;遗产申报誓章 KMbBow3o*~  
affidavit of no receipt 述明无收款的誓章 GUN<ZOYb=  
affiliate 联号;联营公司;附属公司 *"zE,Bp"  
affiliated company 附属公司;联号;联营公司  iI ^{OD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (/*-M]>  
affordability 负担能力 _4E+7+  
African Development Bank [AfDB] 非洲开发银行 t&r?O dc&m  
after-acquired property 事后取得的财产 |um)vlN;9  
after-hours dealing 市后交易 vN4X%^:(  
after-tax profit 税后盈利;税后利润;税后溢利 7gQt k  
agency agreement 代理协议 r1?LKoJOn  
agency expenses 代理机构的开支  %;W8;  
agency fee 代理费 m9e$ZZG$  
Agency Law 《代理法》 #='#`5_5  
agent 代理人;承销人 pu>LC6m3a  
agent of company 公司代理人 ~Q%QA._R?  
agent's fee 代理人费;经纪费 R*&3i$S  
aggregate 总计;总数;总体数字 ;QE Gr|(  
aggregate amount 总款额;总额 -5>g 0o2  
aggregate assets and liabilities 总体资产与负债 T@vVff  
aggregate at constant price 按固定价格计算的总体数字 uo%O\} #u9  
aggregate demand 总需求 Q  o=  
aggregate gross position 总持仓量 t]&n_]`{.  
aggregate limit 总限额 ^9{ 2  
aggregate of salaries tax 合计薪俸税 KPO((G0&  
aggregate performance 总体表现;总体业绩 lJYv2EZ  
aggregate supply 总体供应 \uPT-M*  
aggregate surplus 总盈余 6|jE3rHw  
aggregate total 整体总额 3 t_5Xacj  
aggregate value 总值;合计价值 X*Q7Yu  
aggregated basis 合计基准 w^p2XlQ<  
aggregated net chargeable income 合计应课税入息实额 }Ql;%7  
aggregation 合并计算;合计;总和 Ahwu'mgnC  
aggregation of incomes of husband and wife 夫妇入息合并计算 Tf[ ]vqa`G  
aggregation of property 财产的总和 A6U6SvM;  
agio 差价;贴水 bg=`   
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》 ?b7vc^E&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gTQ6B,`/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》 Xs?>6i@$$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rU~"A  
《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》 GYs4#40  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4%6Q+LS']Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VI+Y4T@  
agreement for a settlement 授产协议 ePY K^D  
agreement for assignment 转让协议 ~ ZDdzp>  
agreement for sale 售卖协议;买卖协议 tllg$CQ5  
agreement for sale and purchase 买卖协议 qzmZ/z96  
agreement for the payment of interest 支付利息协议 #tfJ?w`  
agreement for the repayment of money 还款协议 { U<h tl4  
agreement of reinsurance 再保险协议 4Sl^cKb$7  
Agricultural Bank of China 中国农业银行 eo,]b1C2n  
air passenger departure tax 飞机乘客离境税 . LS.Z 4@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D0]9 -h  
airport tax 机场税 E nUo B<  
alcohol duty 酒精税 p_nrua?  
alienation 让与;让渡;转让 #]'V#[;~  
alimony 生活费;赡养费 [a Z)*L ;  
All Ordinaries Index [AOI] 所有普通股指数 M1>a,va8Zq  
all risks 全险;综合险 "bO]  
All Sales Record for Stock Market 《股票市场成交报告》 q_K1L  
Allied Capital Resources Limited 新联财务有限公司 o. _^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 So 5{E 4[  
allocation letter 拨款信件 c ~C W-%wN  
allocation of fund 分配款项;预留款项 i'u;"ot=  
allocation of profit 利润分配;溢利分配 a3)#tt=rA  
allocation warrant 拨款令 j>:T)zhyY  
allotment 分配;配股 @]7\.>)  
allotment notice 股份配售通知;配股通知 ynd}w G'  
allotment of shares 股份分配 oy'+n-  
allowable 可获宽免;免税的 YS~x-5OE\  
allowable business loss 可扣除的营业亏损 }v!6BU6<Q  
allowable expenses 可扣税的支出 0qZ)$ YKq  
allowance 免税额;津贴;备抵;准备金 Af%?WZlOq  
allowance for debts 债项的免税额 FP Mk&  
allowance for depreciation by wear and tear 耗损折旧免税额 ;K_B,@:'  
allowance for funeral expenses 殡殓费的免税额 ditzl(L   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x?F{=\z/o  
allowance for repairs and outgoings 修葺及支出方面的免税额 p?h;Sv/  
allowance to debtor 给债务人的津贴 INT2i8oU  
alteration of capital 资本更改 zJy{Ry[Sb  
alternate trustee 候补受托人 %)e+w+  
amalgamation 合并 *~"`&rM(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &ar}6eO  
ambit of charges 征税范围;收费范围 .`p_vS9  
amended valuation 经修订的估值 oF^BJ8%Lm  
American Commodities Exchange 美国商品交易所 g:)v thOs  
American Express Bank Limited 美国运通银行 _aGdC8%[  
American Stock Exchange 美国证券交易所 z~_\onC  
amortization 摊销 @W,Y_8:  
amount due from banks 存放银行同业的款项 vP2QAGk <  
amount due from banks abroad 存放海外银行同业的款项 ig,|3(  
amount due from holding companies 控股公司欠款 g=(+oK?  
amount due from local banks 存放本港银行同业的款项 LNb![Rq  
amount due to banks 银行同业的存款 4tU~ ^z  
amount due to banks abroad 海外银行同业的存款 Y[DKj!v  
amount due to holding companies 控股公司存款 "10VN*)J}  
amount due to local banks 本港银行同业的存款 cmeyCyV*  
amount due to outport banks 外埠银行同业的存款 aFym&n\  
amount for note issue 发行纸币的款额 {P5@2u6S  
amount of bond 担保契据的款额 m0,9yY::wj  
amount of consideration 代价款额 g}-Z]2(c#  
amount of contribution 供款数额 Gpu?z- )  
amount of indebtedness 负债款额 E~P 0}'  
amount of principal of the loan 贷款本金额 cn0Fz"d  
amount of rates chargeable 应征差饷数额 .g~@e_;):  
amount of share capital 股本额 rZv+K/6*M  
amount of sums assured 承保款额 :I('xVNPz  
amount of variation 变动幅度 QFPx4F7(e  
amount of vote 拨款数额 \_E.%K  
amount payable 应付款额 m+UdT854  
amount receivable 应收款额 A]9JbNV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^IH1@  
analysis 分析 hl:eF:'hm  
ancillary risk 附属风险 x,dv ~QU  
annual account 周年帐目;周年帐目报表;年度决算;年结  aC: l;  
annual accounting date 年结日期 E2|iAT+=.  
annual allowance 每年免税额;年积金;年度津贴;年津 f zO8by  
annual balance 年度余额 JWL J<z  
annual disposable income 每年可动用收入 t] wM_]+  
annual estimates 周年预算 pG6-.F;  
annual fee 年费 &*aU2{,s,;  
annual general meeting 周年大会 ^mpB\D)q  
annual growth rate 年增率;每年增长率 j!\0Fyr  
annual long-term supplement 长期个案每年补助金 <h=M Rw,l  
annual pensionable emolument 可供计算退休金的年薪 l`&6W?C  
annual report 年报 '.yWL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GuWBl$|+b  
annual return 周年报表;周年申报表;每年报税表格 hhAC@EGG  
Annual Return Rules 《周年报表规则》 2hJ3m+N^  
annual review of consumer prices 每年消费物价回顾 Z!reX6  
annual roll-forward basis 逐年延展方式 e0HP~&BRs  
annual salary 年薪 [Z\1"m  
annual statement 年度报表;年度决算表 8 -;ZPhN&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3gy;$}Lq T  
annuitant 年金受益人 *^6xt7  
annuity 年金 03WRj+w  
annuity contract 年金合约 q&Wwt qc9  
annuity on human life 人寿年金 !h>$bm  
antecedent debt 先前的债项 p,\bez  
ante-dated cheque 倒填日期支票 {K4t8T]  
anticipated expenditure 预期开支 [E (M(w':  
anticipated net profit 预期纯利 X-#mv|3  
anticipated revenue 预期收入 JK"uj%  
anti-inflation measure 反通货膨胀措施 .oj"ru  
anti-inflationary stance 反通货膨胀立场 43=-pyp  
apparent deficit 表面赤字 ?]D+H%3[$i  
apparent financial solvency 表面偿债能力 o%PoSZZ  
apparent partner 表面合伙人 Z4ov  
application for personal assessment 个人入息课税申请书 So%1RY{ )  
application of fund 资金应用 ' ,`4 U F  
application to release as liquidator and to destruct the books of accounts and documents J7;n;Mx  
申请免除清盘人职务及毁灭帐簿与文件 P=[x!}.I  
appointed actuary 委任精算师 H)T# R?  
appointed auditor 委任核数师;委任审计师 S\g7wXH  
appointed trustee 委任的受托人 */dh_P<Yj  
appointer 委任人 "Vp: z V<S  
apportioned pro rata 按比例分摊 -!G#")<  
apportionment 分配;分摊 9c}]:3#XO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?>jArzI  
apportionment formula 分摊方程式 G>S1Ld'MV  
apportionment of estate duty 遗产税的分摊 _8pkejg  
appraisal 估价;评估 s*/ G- lY  
appreciable growth 可观增长 36WzFq#  
appreciable impact 显着影响 '3UIriY6  
appreciable increase 可观增长 dzNaow*0&V  
appreciation 增值;升值 PB<Sc>{U  
appreciation against other currencies 相对其他货币升值 N|d.!Q;V.y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a 8hv.43  
appreciation tax 增值税 (Zn3-t*  
appropriation 拨款;拨用;拨付 q\ y#  
appropriation account 拨款帐目 Y_3YO 2K]  
Appropriation Bill 拨款法案 `[` *@O(y  
appropriation-in-aid system 补助拨款办法 A;j$rGx  
approved assets 核准资产 FJ,\?ooGf  
approved basket stock 认可一篮子证券 *5'6 E'  
approved budget 核准预算 >\x_"oR  
approved charitable donation 认可慈善捐款 G%8)6m'3  
approved charitable institution 认可慈善机构 `pAp[]SfQd  
approved currency 核准货币;认可货币 )7"DR+;:  
approved estimates 核准预算 M(WOxZ8  
approved estimates of expenditure 核准开支预算 `(Q_ 65y  
approved overseas insurer 核准海外保险人 bc=u1=~w  
approved overseas trust company 核准海外信托公司 %%,hR'+|  
approved pooled investment fund 核准汇集投资基金 x*"pDI0k)  
approved provident fund scheme 认可公积金计划 xiOrk  
approved provision 核准拨款 k&_u\D"^"%  
approved redeemable share 核准可赎回股份 -kri3?Y,  
approved regional stock 认可地区性证券 (VI* c!N  
approved retirement scheme 认可退休金计划 ^_S-s\DW  
approved subordinated loan 核准附属贷款 [xs)u3b  
arbitrage 套戥;套汇;套利 fRa-bqQ  
arbitrageur 套戥者;套汇者 {S"  
arbitrary amount 临时款项 (=tF2YBV  
arrangement 措施;安排;协定 L5qCv -{  
arrears 欠款 awSS..g}L  
arrears of pay 欠付薪酬 $s(4?^GP  
arrears of revenue 逾期未收税款;逾期未收的帐项 vl{_M*w ;  
articles of association 组织章程;组织细则;组织章程细则 ))69a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tqwk?[y}+l  
ascertainment of profit 确定利润 5nM9!A\D  
"Asia Clear" “亚洲结算系统” L!b0y7yR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 # pjyhH@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 MV;Y?%>  
Asian Development Fund [ADF] 亚洲发展基金 ZJI1NCBZ  
Asian dollar bond 亚洲美元债券 Jn@Mbl  
Asian dollar market 亚洲美元市场 W/ZahPPq  
Asian dollar rate 亚洲美元利率 bR8 HGH28  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b^l -*4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7~l  
asked price 沽盘;喊价;索价;卖方报价 T.w}6? 2  
assessable income 应评税入息 gQpD]p%k  
assessable loss 应评税亏损 vLK\X$4  
assessable profit 应评税利润 z1SMQLk  
assessable value 应评税值 6(q`Oj  
assessed profit 估定利润 vPl6Das r  
assessed value 经评估价值 p`<e~[]a  
assessment 评税;评定;估价;评税单 xlPcg7  
assessment number 评税编号;估价编号 @F(3*5c_Y  
assessment of additional tax 补加税评税 =y-!k)t  
assessment of performance 业绩评估;实绩评价 9>[.=  
Assessor 评税主任 j#nO6\&o  
asset price bubbles 资产价格泡沫 8T.5Mhx0jS  
asset-backed securities 具资产保证的证券 #SihedWi  
assets accretion 资产增值 1l|A[ G  
assets and liabilities 资产与负债 <GT>s  
assets betterment statement 资产递增表;资产改进表 C>`.J_N  
assets lending 实物放款;有抵押贷款 z^a!C#IX  
assets of the company passing on the death 死者去世时转移的公司资产 ),y!<\oQ  
assets pledged as security for liabilities 用作负债抵押的资产 rm)SfT<  
assets portfolio 资产投资组合 !8"$d_=h  
assets price 资产价格 T?]kF-   
assets quality 资产质素 #-gGsj;F  
assets realization 资产变现 =4M.QA@lI!  
assets refinancing arrangement 资产再集资安排 n2y/zP>TC  
assets securitization 资产证券化 Z*vpQBbu  
assets situated outside Hong Kong 在香港以外地方的资产 S`2mtg  
assets stripping 削减资产;拆卖资产 /,uSCITD  
assets value 资产值 Gkodk[VuLs  
assignee 承让人 2NA rE@  
assignment 转让;转让书;转让契 :9x084ESR)  
assignment of interest 权益转让 `3sy>GU?  
assignment of letters patent and trade mark 专利证书及商标转让 [nN\{"~O  
assignment of property 物业转让;物业转让书 \Sq"3_m4T  
assignment right 转让权 r_V2 J{B  
assignor 转让人 EYJi6#  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 JW%/^'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 94'k 7_q  
associate member 附属会员 )S wG+k,  
associated body corporate 相联法人团体 V$Xl^#tN  
associated company 相联公司;联属公司 uku}Mr"p  
associated corporation 相联法团 lEyG9Xvi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;1R?9JN"  
公认会计师公会〔英国〕 X8,7_D$  
Association of Futures Exchange Brokers 香港期货经纪协会 %g]$Vfpy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?LV-W  
association of underwriters 承保人组织 _/N'I7g  
assumption of control 接管 0x>/6 <<  
assurance 担保;保险;转易;转易书 L&DF,fWsF&  
assurance of interest 权益的转易 G1?0Q_RN  
at 19XX price 按一九XX年价格计算 I4o =6ts  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,>QMyI hv  
at a premium 按溢价计算;按升水价格计算 [ n0##/  
at call 通知付款;按通知 Xew1LPI  
at constant market price 按固定市价计算 StdS$XW  
at constant price 按固定价格计算 O7'<I|aD  
at cost 按成本计算 p29yaM  
at current market price 按当时市价计算;按现时市价计算 ,{uW8L  
at current price 按当时价格计算;按现时价格计算 c+Q.?vJ  
at factor cost 按要素成本计算;按生产要素成本计算 t4jd KYA  
at money-of-the-day price 按付款当日价格计算 j5,^9'  
at or better 按指定或较佳价位〔买卖指令〕 dK J@{d  
at par 按面值计算;平价 t> x-1vf%  
at sight 见票即付 =$)4:  
at the close 按收市盘 ##EB; Y  
at the opening 按开市盘 v ]/OAH6D  
attestation 见证;见证条款 nL":0!DTRD  
at-the-money option 平价期权 ]< s\V-y  
attorney 受权人;受托代表人 R%Ui6dCLo  
attornment 新拥有人承认书 `FzYvd"N  
attributable profit 可归属利润 \ifK~?  
attributable share value 可归属股份价值 FUyB"-<  
Auckland Stock Exchange 奥克兰证券交易所 s.R-<Y 3  
auction 拍卖 68koQgI[^  
auctioneer 拍卖商 ( K6~Tj  
audit 审计;核数 `x{.z=xC  
Audit Commission 审计署 wDT>">&d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N"Qg\PS_  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 tT@w%Sz57N  
audit review 帐目审查 MG7 ?N #  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "wnpiB}  
audited account 审计帐目;经审计的帐目 }pl]9  
audited annual account 经审计的周年帐目 T}L^CU0  
audited balance sheet 经审计的资产负债表 Ci7P%]9  
auditor 核数师;核数主任;审计师 5|<yfk8*J  
auditor's certificate 核数师证明书;审计师证明书 eK Z@ FEZ  
auditor's report 核数师报告;审计师报告 C%}]"0Q1  
Aussie bond 澳元债券 &dhcKO<4  
austerity budget 紧缩预算 %Y cxC0S[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kf%&d}2to  
Australia All Ordinaries Index 澳洲所有普通股票指数 9 3W  
Australian Dollar [AUD] 澳元 .N~PHyXZR  
Australian Options Market 澳大利亚期权市场 .>mH]/]m  
Australian Securities Commission 澳洲证券事务监察委员会 ]>R`;"(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JmU<y  
Australian Stock Exchange 澳大利亚证券交易所 V;h=8C5J  
Austrian Schilling [ATS] 奥地利先令 e/"yGQu  
authentication 认证;鉴证 X q}Ucpj  
authority to purchase 委托购买证;委购书 HE#,(;1i  
authorization 认可;核准;授权;授权书 lZ|L2Yg3uB  
authorization by direction 指示授权 ||-nmOy  
authorization by instruction 指令授权 Vs#"SpH{'  
authorization by warrant 令状授权 fm(mO%  
authorization of unit trust 单位信托的认可 @~m=5C  
authorized agent 指定代理人 di6B!YQP  
authorized capital 法定资本 Awu$g.  
authorized clerk 出市员 *4 <4  
authorized dealer 认可交易商 v! 7s M  
authorized financial institution 认可财务机构 _GVE^yW~z  
authorized fund 认可基金 U@Z>/ q  
authorized fund house 获授权的基金公司;认可基金公司 nNt*} k  
authorized institution 认可机构 X+=-f^)&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Nls83 W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E,{GU  
authorized insurer 获授权保险人;获认可承保人 0 HGlf  
authorized investment 特准投资项目 Y/. AUN Z  
authorized person 获授权人 &+mV7o  
authorized representative 获授权代表 V ]79vC  
authorized share capital 法定股本 ifXW  
automated quotation system 自动报价系统  !M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ye9Y^+-  
自动交易系统〔香港期货交易所有限公司〕 x(L(l=^"  
automatic adjustment mechanism 自动调整机制 , N53Iic  
automatic adjustment system 自动调整系统 &4,WG  
Automatic Clearing House 自动票据交换所 |u@+`4o  
automatic exchange rates accumulation system 自动化汇率累集系统 :.*HQt9N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ojHhT\M`  
automatic teller machine [ATM] 自动柜员机 !Y ( apVQ  
autopay 自动转帐 t#C,VwMe[  
available assets 可用资产 !Eq#[Gs  
available fiscal reserve 现存财政储备 ]UDd :2yt  
available profit 可用利润 q[7CPE0n  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9<yAQ?7 L  
average 平均;平均数;海损 rh@r\ H@j  
average basic salary 平均基本薪金 "jMqt9ysN  
average consumer expenditure 平均消费开支;一般消费开支 bS>R5*Zp  
average cost 平均成本 HF"Eys  
average cost of land production 增辟土地平均成本 >~_J q|KBB  
average daily turnover 平均每日成交额 6+.>5e  
average daily wage rate 平均每日工资率 S]}}A  
average expenditure pattern 平均开支模式 n.*3,4.]  
average growth rate 平均增长率 PU W[e%  
average net fixed assets 固定资产平均净值 i+g~ Uj}h  
average of relatives 相对价格平均数 ,V,f2W 4  
average price 平均价格 $@_{p*q  
average propensity to consume 平均消费倾向;一般消费倾向 nqT>qS[Z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 RctU'T  
average rate 平均率 |,b2b2v ?  
average revenue 平均收入;平均收益 zj<ahg%z  
average stock 平均库存;平均存货 MDJc[am  
average yearly rent 平均年租 U4BqO :sd  
avoidance of double taxation 避免双重课税 bmu6@jT  
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 mzWP8Hlw  
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