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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: bxP>  
A share A股;甲类股份 vII&v+C  
abatement of tax 减税;减扣免税额 G*BM'^0+  
ABN AMRO Bank N.V. 荷兰银行 UQ>GAzh  
above-the-line expenditure 线上项目支出;经常预算支出 c>K/f7  
above-the-line receipt 线上项目收入;经常预算收入  L}AR{  
ABSA Asia Limited 南非联合亚洲有限公司 > c7/E  
absolute change 绝对数值变更 ac.O#6&  
absolute expenditure 实际开支 SPsq][5eR  
absolute guideline figure 绝对准则数字 ~0?p @8  
absolute interest 绝对权益 "}K/ b  
absolute order of discharge 绝对破产解除令 CzzG  
absolute profit margin 绝对利润幅度 8BNsh[+  
absolute value 实值;绝对值 ,?B.+4CW\E  
absolutely vested interest 绝对既得权益 "<6pp4*I  
absorbed cost 已吸收成本;已分摊成本 d^ !3bv*h  
absorption 吸收;分摊;合并 aEdF Z  
absorption rate 吸收率;摊配率;分摊率 <-Q0WP_^  
ACB Finance Limited 亚洲商业财务有限公司 +,>f-kaV  
acceptable form of reciprocity 合理的互惠条件 .Z&OKWL  
acceptable rate 适当利率;适当汇率 [ H>MeeR  
acceptance agreement 承兑协议 |f8by\Q86=  
acceptance for honour 参加承兑 |]A{8BBC  
acceptor 承兑人;接受人;受票人 ao{>.b  
acceptor for honour 参加承兑人 P; }Z 3!  
accident insurance 意外保险 B\|>i~u(  
Accident Insurance Association of Hong Kong 香港意外保险公会 v}z o v Ei  
accident insurance scheme 意外保险计划 TFxb\  
accident year basis 意外年度基准 T9Vyj3!i_  
accommodation 通融;贷款 j`BF k>  
accommodation bill 通融票据;空头票据 Vu\|KL|  
accommodation party 汇票代发人 R)cns7oW  
account balance 帐户余额;帐户结余 z9HQFRbo[  
account book 帐簿 A&9l|b-"  
account collected in advance 预收款项 ~J<bwF  
account current book 往来帐簿 O%o#CBf0  
account of after-acquired property 事后取得的财产报告 NG'VlT  
account of defaulter 拖欠帐目 ErESk"2t  
account payable 应付帐款 EFql g9bK  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?xQ lX%&`6  
account receivable 应收帐款 77i |a]Kd  
account receivable report 应收帐款报表 no?)GQ  
account statement 结单;帐单;会计财务报表 p w>A Q  
account title 帐户名称;会计科目 zp4ru\  
accountant's report 会计师报告 ?%Y?z ]L#  
Accountant's Report Rules 会计师报告规则 3!Qt_,  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~n[LL)v  
Accounting Arrangements 《会计安排》 7gVWu"  
accounting basis 会计基础 )SA$hwR  
accounting by Official Receiver 破产管理署署长呈交的帐目 c;U\nC<Y  
Accounting Circular 《会计通告》 *~!xeL  
accounting class 会计类别 +ZRsa`'^  
accounting date 记帐日期;会计结算日期 MP}H 5  
accounting for money 款项核算 pDkT_6Q  
Accounting Officer 会计主任 f=K1ZD  
accounting period 会计报告期;会计期 X8Sk  
accounting policy 会计政策;会计方针 MruWt*  
accounting practice 会计惯例 $+P v fQ  
accounting principle 会计准则 a m<R!(  
accounting record 会计记录 =~=/ dq  
accounting report 会计报告 >.{ ..~"K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B10p7+NBF  
Accounting Society of China 中国会计学会 )sV# b  
accounting statement 会计报表 ePs<jrB<  
accounting system 会计制度;会计系统 <;=Y4$y[  
accounting transaction 会计事项;帐务交易 J+IW  
accounting treatment 会计处理 tMAa$XrZj  
accounting year 会计年度 ^<E+7  
accretion 增值;添加 klf<=V  
accrual 应计项目;应累算数目 e<9nt [  
accrual basis 应计制;权责发生制 o B6" D  
accrual basis accounting 应计制会计;权责发生制会计 /#:RYM'Tu  
accrue 应累算;应计 H&03>.b  
accrued benefit 应累算利益 |Y'$+[TE  
accrued charges 应计费用 K6Gc)jp:b  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,6M-xSDs  
accrued expenses 应累算费用 ,j_{IL690  
accrued interest payable 应付利息;应计未付利息 &us8,x6yg  
accrued interest receivable 应收利息;应计未收利息 _5`M( ;hL2  
accrued right 累算权益 K&)a3Z=(.  
accruing profit 应累算的利润 ]#BXaBVMY  
accumulated fiscal reserve 累积财政储备 }qKeX4\-  
accumulated profit 累积利润;滚存溢利 >`{i[60r  
accumulated reserve 累积储备 {Y0I A97,  
accumulation of surplus income 累积收益盈余 rM?D7a{q  
acquired assets 既得资产 Ap!UX=HBb  
acquisition 收购;购置;取得 0H>Fyl2_  
acquisition cost 购置成本 7_K(x mK  
acquisition expenses 购置费用 tjd"05"@:  
acquisition of 100% interest 收购全部股权 vj^U F(X  
acquisition of control 取得控制权 !r LHPg  
acquisition of fixed assets 购置固定资产 Hzj*X}X#K  
acquisition of shell “买壳” $AXz/fGV  
acquisition price 收购价 %x927I>  
act of God 天灾 &\"fH+S  
acting partner 执事合伙人 QIV<!SO  
active market 买卖活跃的市场;交投畅旺的市场;旺市 p9s~WD/K  
active partner 积极参与的合伙人 25ayYO%PTc  
active trading 交投活跃 ;! 9_5Ar%  
actual circulation 实际流通 `S~u4+y]  
actual cost 实际成本 3P6'*pZ  
actual expenditure 实际开支;实际支出 x.^vWka(  
actual income 实际入息;实际收入;实际收益 KbUX(9+B  
actual market 现货市场 @wFm])}0  
actual price 现货价;实际价格 zHdp'J"  
actual profit 实际利润 D46| )-  
actual quotation 实盘;实际价位;实际报价 d|o"QYX  
actual year basis 按实际年度计算 jSVO$AW~C  
actuals 实货 ?s?uoZ /2  
actuarial investigation 精算调查 N Dg]s2T  
actuarial principle 精算原则 J<BdIKCma  
actuarial report 精算师报告 \ yOZ&qU  
Actuarial Society of Hong Kong 香港精算学会 4O`h%`M  
actuarial valuation 精算师估值 mCE})S  
actuary 精算师 Dq?2mXOqD  
ad referendum agreement 暂定协议;有待覆核的协定 7q^/.:wlf  
ad valorem duty 从价税;按值征税 Z~c7r n  
ad valorem duty system 从价税制 ^=W&p%Y(!  
ad valorem fee 从价费 TdE_\gEo/R  
ad valorem tariff 从价关税 f.f4<_v'h  
additional allowance 额外免税额 5o3_x ~e  
additional amount for unexpired risk 未过期风险的额外款额 L|Ydd!m  
additional assessable profit 补加应评税利润 &.z/dFmG  
additional assessment 补加评税 *C:+N>  
additional commitment 额外承担 A;|DQR()  
additional commitment vote 额外承担拨款 uLCU3nI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ('lnQD.Hd  
additional dependent parent allowance 供养父母额外免税额 7 %|>7  
additional provision 额外拨款 19rUvgC{M  
additional stamp duty 附加印花税 # _7c>gn  
additional tax 补加税罚款;补加税款 <=-\so(  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 z<fEJN  
adjudged bankrupt 被裁定破产 2"MI8EK  
adjudicated bankrupt 裁定破产人 8;'n.SC{  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UA9LI<Y  
adjudication of bankruptcy 裁定破产;宣告破产 K$]QzPXS  
adjudication of insolvency 裁定无力偿还债务 zh.c_>jS  
adjusted actual 经调整的实数;调整后的实数 IW1\vfe  
adjusted current assets 经调整的流动资产;调整后的流动资产 QVH_B+ Q  
adjusted figure 经调整的数字;调整后的数额 }dHiW:J>  
adjusted liabilities 经调整的负债;调整后的负债 \k,bz 0  
adjusted loss 经调整的亏损;调整后的亏损 4bBxZY  
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 9F+bWo_m  
adjusted profit 经调整的利润;调整后的利润 >ahj|pm  
adjusted surplus 经调整的盈余额;调整后的盈余额 j41:]6  
adjusted value 经调整的价值;调整后的价值 z K(5&u  
adjustment 调整;修订;理算〔保险〕 NN:TT\!v  
adjustment centre 调剂中心 ;MMFF{  
adjustment lag 调整过程的时间差距;调整时差 </=PN1=A  
adjustment mechanism 调整机制 c[y8"M5  
adjustment of loss 亏损调整 1v4kN -  
adjustment process 调整过程;调整程序 CHU'FSq!  
adjustment range 调整幅度 8`t%QhE2  
administered exchange rate 受管制汇率 kW~F*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )q^vitkjup  
administration expenses 行政费用 mr1}e VM~!  
administration fee 手续费;行政费 ]]Z,Qu#<-  
administration in bankruptcy 破产管理 v wyDY%B"n  
administration order 遗产管理令 #~+#72+x7  
administrator 管理人;遗产管理人 9y5 \4&v  
administrator of the estate 遗产管理人 <e^/hR4O  
admission of debt 债项承认书 K;qZc\q  
admission of proof 接纳债权证明 8Vn6* Xn  
advance 放贷款项;垫付款项;预支款项;预付款项 nX~MoWH1  
advance account 暂支帐目;预付款帐户 ;Wa{q.)  
advance compensation 预付补偿金 i njmP9ed  
advance from shareholder 股东垫款 )^\='(s  
advance pending reimbursement 预支以待日后付还 v'!Nt k  
advanced economy 先进经济体系 h9I )<_}R  
advancement 预付;预付财产 8UIL_nPO  
advances warrant 垫款令 9NP l]iA)  
advancing 贷出 hwzUCh 5!  
adverse balance 逆差 _@N)]!\MgP  
adverse exchange 逆汇 ;}~=W!yz  
advertisement addressed to shareholders 在报章刊登的致股东通告 7fay:_  
advice for collection 托收通知书 v-3zav  
advice of drawing 提款通知书;汇票通知书 F[ EblJ  
advice of payment 付款通知 5E!m! nBZ  
Advisory Committee [Securities and Futures Commission] @?m8/t9 .  
谘询委员会〔证券及期货事务监察委员会〕 7LwS =yP  
Advisory Committee on Diversification 经济多元化谘询委员会 zy[=OX+  
affidavit 誓章;遗产申报誓章 RfBb{?PP)  
affidavit of no receipt 述明无收款的誓章 !C#RW=h9  
affiliate 联号;联营公司;附属公司 fmJWd|  
affiliated company 附属公司;联号;联营公司 ;g:bn5G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ik *)j  
affordability 负担能力 wzPw; xuG  
African Development Bank [AfDB] 非洲开发银行 U 0RfovJ  
after-acquired property 事后取得的财产 ZZU8B?)  
after-hours dealing 市后交易 ;_/q>DR>,3  
after-tax profit 税后盈利;税后利润;税后溢利 X-1Vp_(,TP  
agency agreement 代理协议 f_!`~`04  
agency expenses 代理机构的开支 7V{"!V5  
agency fee 代理费 5%+}rSn7  
Agency Law 《代理法》 {p|%hhTK%  
agent 代理人;承销人 7f%Qc %B  
agent of company 公司代理人 5TneuGD  
agent's fee 代理人费;经纪费 <cv1$ x ~P  
aggregate 总计;总数;总体数字 g&3#22z  
aggregate amount 总款额;总额 IZ0$=aB7  
aggregate assets and liabilities 总体资产与负债 RVnyl`s  
aggregate at constant price 按固定价格计算的总体数字 e=l5j"gq  
aggregate demand 总需求 0?us]lx  
aggregate gross position 总持仓量 ` G=L07  
aggregate limit 总限额 d?M!acB  
aggregate of salaries tax 合计薪俸税 18"VB50b}  
aggregate performance 总体表现;总体业绩 >&vO4L  
aggregate supply 总体供应 g#b u_E61B  
aggregate surplus 总盈余 DRW.NL o  
aggregate total 整体总额 46Q; F  
aggregate value 总值;合计价值  g1wI/  
aggregated basis 合计基准 o9LD6$  
aggregated net chargeable income 合计应课税入息实额 G 0QXf  
aggregation 合并计算;合计;总和 < mK  
aggregation of incomes of husband and wife 夫妇入息合并计算 '}+X,Usm  
aggregation of property 财产的总和 y8hg8J|  
agio 差价;贴水 I0HY#z%  
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》 \ U*-w:+@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {9Mdt`WL  
《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》 o`K^Wy~+k#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X c2B2c  
《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》 + %#MrNM'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZC5Yve8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cCh5Jl@Z  
agreement for a settlement 授产协议 ah/6;,T  
agreement for assignment 转让协议 rZ.a>'T4  
agreement for sale 售卖协议;买卖协议 @CaD8%j{  
agreement for sale and purchase 买卖协议 ]EM)_:tRf  
agreement for the payment of interest 支付利息协议 &&9c&xgzE  
agreement for the repayment of money 还款协议 ]PzTl {]  
agreement of reinsurance 再保险协议 c_G-R+  
Agricultural Bank of China 中国农业银行 HcBH!0  
air passenger departure tax 飞机乘客离境税 '!fFI1s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;V"yMWjc  
airport tax 机场税 "_1-IE  
alcohol duty 酒精税 Y!a+#N!  
alienation 让与;让渡;转让 dx13vZ3[U  
alimony 生活费;赡养费 1>@]@ST[:  
All Ordinaries Index [AOI] 所有普通股指数 StyB"1y  
all risks 全险;综合险 fa4951_  
All Sales Record for Stock Market 《股票市场成交报告》 @r/Id{pCI  
Allied Capital Resources Limited 新联财务有限公司 Vgqvvq<S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d7 gH3 l  
allocation letter 拨款信件 _PyW=Tj  
allocation of fund 分配款项;预留款项 qXU:A-IdIl  
allocation of profit 利润分配;溢利分配 2%5^Fi  
allocation warrant 拨款令 b 5F4+  
allotment 分配;配股 n~,]KdU]  
allotment notice 股份配售通知;配股通知 V/(`Ek-  
allotment of shares 股份分配 0r0\b*r  
allowable 可获宽免;免税的 -Ap2NpZ"t  
allowable business loss 可扣除的营业亏损 F8uRT&m B0  
allowable expenses 可扣税的支出 Y|m_qB^_  
allowance 免税额;津贴;备抵;准备金 0H OoKh  
allowance for debts 债项的免税额 7cUR.PI#Q  
allowance for depreciation by wear and tear 耗损折旧免税额 s`Yu"s 8}4  
allowance for funeral expenses 殡殓费的免税额 >}<29Ii  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N"YK@)*Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 -YzQ2#K  
allowance to debtor 给债务人的津贴 +p9LE4g7Q  
alteration of capital 资本更改 jU]]:S4xD/  
alternate trustee 候补受托人 <}28=d  
amalgamation 合并 60hNCVq%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4;BW  
ambit of charges 征税范围;收费范围 |t4Gz1"q=8  
amended valuation 经修订的估值 J ?ztn  
American Commodities Exchange 美国商品交易所 .N5h V3  
American Express Bank Limited 美国运通银行 A~6%,q@^jh  
American Stock Exchange 美国证券交易所 Q^a&qYK  
amortization 摊销 Mvy6"Q:  
amount due from banks 存放银行同业的款项 ( oQ'4,F  
amount due from banks abroad 存放海外银行同业的款项 ,] ~u:Y}  
amount due from holding companies 控股公司欠款 OwG6i|q  
amount due from local banks 存放本港银行同业的款项 /*u#Ba<<  
amount due to banks 银行同业的存款 xb4Pt`x)rS  
amount due to banks abroad 海外银行同业的存款 Smq r q  
amount due to holding companies 控股公司存款 l5FuMk-  
amount due to local banks 本港银行同业的存款 DAjG *K{  
amount due to outport banks 外埠银行同业的存款 "XGD:>Q.  
amount for note issue 发行纸币的款额 ]$m#1Kj  
amount of bond 担保契据的款额 z $9@j2  
amount of consideration 代价款额 =d go!k  
amount of contribution 供款数额 |. J,8~x  
amount of indebtedness 负债款额 &_"ORqn&  
amount of principal of the loan 贷款本金额 0n4g $JK7  
amount of rates chargeable 应征差饷数额 X}zX`]:I'  
amount of share capital 股本额 lo cW_/  
amount of sums assured 承保款额 TA Ftcs:  
amount of variation 变动幅度 bH'S.RWp=  
amount of vote 拨款数额 NFB *1_m  
amount payable 应付款额 J?._/RL8-  
amount receivable 应收款额 `%$8cZ-kr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p Tcbq  
analysis 分析 dv"as4~%  
ancillary risk 附属风险 Gx.P ]O3  
annual account 周年帐目;周年帐目报表;年度决算;年结 f"vk# 3  
annual accounting date 年结日期 xLA~1ZSVJw  
annual allowance 每年免税额;年积金;年度津贴;年津 J6*f Uh  
annual balance 年度余额 MVeF e\r  
annual disposable income 每年可动用收入 ^ Xm/  
annual estimates 周年预算 ec`bz "1  
annual fee 年费 8$\Za,)g  
annual general meeting 周年大会 "Owct(9  
annual growth rate 年增率;每年增长率 X6Un;UL  
annual long-term supplement 长期个案每年补助金 J5O.*&  
annual pensionable emolument 可供计算退休金的年薪 *3;UAfHv  
annual report 年报 EbCIIMbe"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DH:J  
annual return 周年报表;周年申报表;每年报税表格 8h@q  
Annual Return Rules 《周年报表规则》 (VR" Mi4  
annual review of consumer prices 每年消费物价回顾 *dN N<  
annual roll-forward basis 逐年延展方式 ar Q)%W  
annual salary 年薪 5B1G?`]?  
annual statement 年度报表;年度决算表 @!e~G'j%VD  
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 "^Rv#  
annuitant 年金受益人 wL3,g2-L  
annuity 年金 z%sy$^v@vD  
annuity contract 年金合约 L:@fP~Erh  
annuity on human life 人寿年金 xu\eXx6H  
antecedent debt 先前的债项 E\M-k\cSj  
ante-dated cheque 倒填日期支票 ;>>C)c4V"  
anticipated expenditure 预期开支 kOjf #@c  
anticipated net profit 预期纯利 }k7'"`#?"  
anticipated revenue 预期收入 N3%*7{X 9  
anti-inflation measure 反通货膨胀措施 ] fwZAU  
anti-inflationary stance 反通货膨胀立场 V.=lGhi  
apparent deficit 表面赤字 S3Y2O x  
apparent financial solvency 表面偿债能力 iw\%h9  
apparent partner 表面合伙人 I=Ij dwbH  
application for personal assessment 个人入息课税申请书 h`Tz5% n  
application of fund 资金应用 +Xy*?5E;C  
application to release as liquidator and to destruct the books of accounts and documents Zu/<NC (  
申请免除清盘人职务及毁灭帐簿与文件 \/5RL@X}  
appointed actuary 委任精算师 [6tSYUZs  
appointed auditor 委任核数师;委任审计师 +L%IG  
appointed trustee 委任的受托人 Y)|N"f;  
appointer 委任人 pqR\>d 0  
apportioned pro rata 按比例分摊 W Zn.;  
apportionment 分配;分摊 ?LP9iY${  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GF$`BGW  
apportionment formula 分摊方程式 BVpO#c~I  
apportionment of estate duty 遗产税的分摊 X+82[Y,mB.  
appraisal 估价;评估 $`J_:H%  
appreciable growth 可观增长 M;.ZM<Ga  
appreciable impact 显着影响 eu#'SXSC F  
appreciable increase 可观增长 RU#F8O  
appreciation 增值;升值 !3 qVB  
appreciation against other currencies 相对其他货币升值 $}o b,i^W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F0lOlS   
appreciation tax 增值税 & ,hr8  
appropriation 拨款;拨用;拨付 J'T=q/  
appropriation account 拨款帐目 V 9;[M;  
Appropriation Bill 拨款法案 z-T{~{q  
appropriation-in-aid system 补助拨款办法 #& ?g %'  
approved assets 核准资产 kcuzB+  
approved basket stock 认可一篮子证券 L{fFC%|l2L  
approved budget 核准预算 ~bK9R 0|<  
approved charitable donation 认可慈善捐款 W!L+(!&H  
approved charitable institution 认可慈善机构 quxdG>8  
approved currency 核准货币;认可货币 2kh"8oQ  
approved estimates 核准预算 [1yq{n=  
approved estimates of expenditure 核准开支预算 ;2xO`[#  
approved overseas insurer 核准海外保险人 YN/ }9.  
approved overseas trust company 核准海外信托公司 Dt|)=a  
approved pooled investment fund 核准汇集投资基金 K9Hqq7"%  
approved provident fund scheme 认可公积金计划 EcL-V>U# M  
approved provision 核准拨款 rNDrp@A>  
approved redeemable share 核准可赎回股份 @.C{OSH E  
approved regional stock 认可地区性证券 wq!iV |  
approved retirement scheme 认可退休金计划 /e@H^Cgo  
approved subordinated loan 核准附属贷款  |a^U]  
arbitrage 套戥;套汇;套利 ~ 5"JzT  
arbitrageur 套戥者;套汇者 5\fCd|  
arbitrary amount 临时款项 G4 _,  
arrangement 措施;安排;协定 KzU lTl0  
arrears 欠款 V@-)\RZm  
arrears of pay 欠付薪酬 w?Ju5 5  
arrears of revenue 逾期未收税款;逾期未收的帐项 C~% 1w%nn  
articles of association 组织章程;组织细则;组织章程细则 @~td`Z?1 y  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9LJZ-/Wq  
ascertainment of profit 确定利润 Y"g.IK`V  
"Asia Clear" “亚洲结算系统” `{v?6:G:Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dEa<g99[?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _i0kc,*C\  
Asian Development Fund [ADF] 亚洲发展基金 /b#l^x:j  
Asian dollar bond 亚洲美元债券 5&Ts7& .  
Asian dollar market 亚洲美元市场 R"v 3!P  
Asian dollar rate 亚洲美元利率 ~ Heb1tl ;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \c,pEXG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lCd@jB{  
asked price 沽盘;喊价;索价;卖方报价 cf_|nL#9  
assessable income 应评税入息 68fiG  
assessable loss 应评税亏损 ^"\s eS  
assessable profit 应评税利润 +EXJ\wy  
assessable value 应评税值 T4/fdORS  
assessed profit 估定利润 R7 jmv n  
assessed value 经评估价值 CK+d!Eg  
assessment 评税;评定;估价;评税单 ! |waK~jK  
assessment number 评税编号;估价编号 X!hIwiA,t  
assessment of additional tax 补加税评税 m0w;8uF2UV  
assessment of performance 业绩评估;实绩评价 eDI= nSo  
Assessor 评税主任 = {'pUU  
asset price bubbles 资产价格泡沫 2| iV,uJ&  
asset-backed securities 具资产保证的证券 6DIZ@oi  
assets accretion 资产增值 BAj-akc f  
assets and liabilities 资产与负债 lA(Q@yEW  
assets betterment statement 资产递增表;资产改进表 6DTTV66  
assets lending 实物放款;有抵押贷款 Dn9w@KO  
assets of the company passing on the death 死者去世时转移的公司资产 g1E~+@  
assets pledged as security for liabilities 用作负债抵押的资产 ^)!F9h+  
assets portfolio 资产投资组合 u6V/JI}g  
assets price 资产价格 [D "t~QMr  
assets quality 资产质素 Di_2Plo)4  
assets realization 资产变现 '+>fFM,*B  
assets refinancing arrangement 资产再集资安排 rPNb\Ri  
assets securitization 资产证券化 tY${M^^<J  
assets situated outside Hong Kong 在香港以外地方的资产 ?^mi3VM  
assets stripping 削减资产;拆卖资产 h}_~y'^!  
assets value 资产值 0kQPJWF  
assignee 承让人 \6?A!w~6  
assignment 转让;转让书;转让契 AUVgPXOwd  
assignment of interest 权益转让 zJDSbsc$%  
assignment of letters patent and trade mark 专利证书及商标转让 =\#%j|9N9  
assignment of property 物业转让;物业转让书 up3O|lj4  
assignment right 转让权 1(Y7mM8\  
assignor 转让人 W%2 80\h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Ab%;Z5$fr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u cwnA  
associate member 附属会员 uJHu>M}~  
associated body corporate 相联法人团体 B_U{ s\VY  
associated company 相联公司;联属公司 <}U'V}g  
associated corporation 相联法团 "vCM}F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xqXDxJlns  
公认会计师公会〔英国〕 h eaRX4  
Association of Futures Exchange Brokers 香港期货经纪协会 +MbIB&fRCB  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $&s=68  
association of underwriters 承保人组织 "\Egs)\  
assumption of control 接管 9`jcC-;iv  
assurance 担保;保险;转易;转易书 9=w|)p )  
assurance of interest 权益的转易 [%50/_h  
at 19XX price 按一九XX年价格计算 x83 !C}4:  
at a discount 按赔价计算;按贴水价格计算;打折扣 8zLY6@  
at a premium 按溢价计算;按升水价格计算 &R|/t :DN  
at call 通知付款;按通知 YSJy`  
at constant market price 按固定市价计算 >-_d CNZ  
at constant price 按固定价格计算 |py6pek|  
at cost 按成本计算 I)q,kP@yY  
at current market price 按当时市价计算;按现时市价计算 ^_5L"F]sP  
at current price 按当时价格计算;按现时价格计算 QB:i/9  
at factor cost 按要素成本计算;按生产要素成本计算 ms($9Lv/  
at money-of-the-day price 按付款当日价格计算 \Gm-MpW  
at or better 按指定或较佳价位〔买卖指令〕 RT93Mt%P  
at par 按面值计算;平价 nJRS.xs  
at sight 见票即付 -yGDh+-  
at the close 按收市盘 ;U1UFqZ`  
at the opening 按开市盘 |9"p|6G?B  
attestation 见证;见证条款 I$Qs;- (  
at-the-money option 平价期权 `c/*H29  
attorney 受权人;受托代表人 _, ;j7%j  
attornment 新拥有人承认书 BR'I+lQ  
attributable profit 可归属利润 e *(b  
attributable share value 可归属股份价值 VIP7OHJh  
Auckland Stock Exchange 奥克兰证券交易所 |/g W_;(  
auction 拍卖 K.G$]H  
auctioneer 拍卖商 ,+qVu,  
audit 审计;核数 ;})5:\h  
Audit Commission 审计署 LG~S8u  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \BWyk A>  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 =fm]Dl9h*  
audit review 帐目审查 @i^~0A#q*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {_(\` >  
audited account 审计帐目;经审计的帐目 7nbB^2  
audited annual account 经审计的周年帐目 0Io'bF  
audited balance sheet 经审计的资产负债表 Lokl2o `  
auditor 核数师;核数主任;审计师 v+jsC`m  
auditor's certificate 核数师证明书;审计师证明书 >7!6nF3x,  
auditor's report 核数师报告;审计师报告 }SIGPVM  
Aussie bond 澳元债券 i"|$(2  
austerity budget 紧缩预算 |F.)zC5{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =%zLh<3v  
Australia All Ordinaries Index 澳洲所有普通股票指数 X2tk[Kr  
Australian Dollar [AUD] 澳元 [^8n0{JiN  
Australian Options Market 澳大利亚期权市场 s >0Nr  
Australian Securities Commission 澳洲证券事务监察委员会 5Z4- Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jBaB@LO9G  
Australian Stock Exchange 澳大利亚证券交易所 LqdY Qd51  
Austrian Schilling [ATS] 奥地利先令 SXao|{?O  
authentication 认证;鉴证 2_Wg!bq  
authority to purchase 委托购买证;委购书  0l;<5  
authorization 认可;核准;授权;授权书 7PR#(ftz  
authorization by direction 指示授权 DK0.R]&4(  
authorization by instruction 指令授权 nhG J  
authorization by warrant 令状授权 X(jVRr_m9  
authorization of unit trust 单位信托的认可 JbB}y'c4}=  
authorized agent 指定代理人 _C\[DR0n  
authorized capital 法定资本 y~IuPc  
authorized clerk 出市员 56 l@a{  
authorized dealer 认可交易商 \7"@RHcihB  
authorized financial institution 认可财务机构 v^ d]r Sm  
authorized fund 认可基金 nW "q  
authorized fund house 获授权的基金公司;认可基金公司 (M =Y&M'f  
authorized institution 认可机构 ~OePp a\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N_L,]QT?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y8VpFa  
authorized insurer 获授权保险人;获认可承保人 EQqx+J&!  
authorized investment 特准投资项目 ,ZblI O Wb  
authorized person 获授权人 =h(W4scgqX  
authorized representative 获授权代表 ]pEV}@7  
authorized share capital 法定股本 iTW? W\d  
automated quotation system 自动报价系统 /~4 "No@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~x{.jn  
自动交易系统〔香港期货交易所有限公司〕 kj+#Tn F-  
automatic adjustment mechanism 自动调整机制 x\2?ym@  
automatic adjustment system 自动调整系统 ND<!4!R^  
Automatic Clearing House 自动票据交换所 "m{,~'x  
automatic exchange rates accumulation system 自动化汇率累集系统 1Y_w5dU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vd`}/~o  
automatic teller machine [ATM] 自动柜员机 :V)lbn\  
autopay 自动转帐 J8y0d1SG  
available assets 可用资产 5unG#szq  
available fiscal reserve 现存财政储备 e&eW|E  
available profit 可用利润 Y-ux7F{=z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 DoC(Z)o  
average 平均;平均数;海损 fAZiC+  
average basic salary 平均基本薪金 PNW \*;j  
average consumer expenditure 平均消费开支;一般消费开支 C8a*Q"  
average cost 平均成本 1B*WfP~  
average cost of land production 增辟土地平均成本 ,fEO> i  
average daily turnover 平均每日成交额 .^) UO  
average daily wage rate 平均每日工资率 ,2oF:H  
average expenditure pattern 平均开支模式 b'zR 9V  
average growth rate 平均增长率 4E44Hzs  
average net fixed assets 固定资产平均净值 7j5f ;O^+  
average of relatives 相对价格平均数 P#v*TD'  
average price 平均价格 \yrisp#`  
average propensity to consume 平均消费倾向;一般消费倾向 %iJ%{{f`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 MH| ] \  
average rate 平均率 k\Q ,h75  
average revenue 平均收入;平均收益 1 4 LI5T  
average stock 平均库存;平均存货 ~.PP30 '  
average yearly rent 平均年租 wix5B@  
avoidance of double taxation 避免双重课税 HG/p$L*  
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 89o)M5KQ  
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