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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: \Oo Wo  
A share A股;甲类股份 4<v&S2Yq  
abatement of tax 减税;减扣免税额 ~}Pfu  
ABN AMRO Bank N.V. 荷兰银行 P$,Ke<  
above-the-line expenditure 线上项目支出;经常预算支出 [#iz/q~}  
above-the-line receipt 线上项目收入;经常预算收入 |uJ%5y#  
ABSA Asia Limited 南非联合亚洲有限公司 Dha1/g1q  
absolute change 绝对数值变更 ;9#KeA _  
absolute expenditure 实际开支 1\.pMHv/  
absolute guideline figure 绝对准则数字 yt2PU_),  
absolute interest 绝对权益 h2QmQ>y"  
absolute order of discharge 绝对破产解除令 4^d?D!j  
absolute profit margin 绝对利润幅度 0*v2y*2V  
absolute value 实值;绝对值 XK vi=0B  
absolutely vested interest 绝对既得权益 cz$2R  
absorbed cost 已吸收成本;已分摊成本 /mZE/>&~ ,  
absorption 吸收;分摊;合并 Zwx%7l;C  
absorption rate 吸收率;摊配率;分摊率 !5N.B|N t  
ACB Finance Limited 亚洲商业财务有限公司 St^5Byd<  
acceptable form of reciprocity 合理的互惠条件 xyxy`qRA  
acceptable rate 适当利率;适当汇率 y B$x>Q'C(  
acceptance agreement 承兑协议 d_P` qA  
acceptance for honour 参加承兑 #0<XNLM  
acceptor 承兑人;接受人;受票人 'c~4+o4co  
acceptor for honour 参加承兑人 W%Fv p;\`  
accident insurance 意外保险 moE2G?R  
Accident Insurance Association of Hong Kong 香港意外保险公会 eJX#@`K  
accident insurance scheme 意外保险计划 !'O@2{?B  
accident year basis 意外年度基准 Vt ohL+  
accommodation 通融;贷款 A=>u 1h69  
accommodation bill 通融票据;空头票据 D m9sL!  
accommodation party 汇票代发人 X wtqi@zlE  
account balance 帐户余额;帐户结余 jiC>d@~y  
account book 帐簿 v` r:=K  
account collected in advance 预收款项 ,fRq5"?  
account current book 往来帐簿 .S4u-  
account of after-acquired property 事后取得的财产报告 oL<St$1  
account of defaulter 拖欠帐目 |[y6Ua0  
account payable 应付帐款 dF2RH)Ud  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 D/' dTrR  
account receivable 应收帐款 Qg/rRiV  
account receivable report 应收帐款报表 4Po_-4  
account statement 结单;帐单;会计财务报表 C9;kpqNG#u  
account title 帐户名称;会计科目 c*M} N?|6  
accountant's report 会计师报告 ,"ql5Q4  
Accountant's Report Rules 会计师报告规则 cc3 4e  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *lb<$E]="!  
Accounting Arrangements 《会计安排》 Q59W#e)  
accounting basis 会计基础 D&zle~" J  
accounting by Official Receiver 破产管理署署长呈交的帐目 F:ELPs4"  
Accounting Circular 《会计通告》 )pn3~t<e d  
accounting class 会计类别 T]$U""  
accounting date 记帐日期;会计结算日期 A%-6`>  
accounting for money 款项核算 Qwc"[N4H  
Accounting Officer 会计主任 ?h2}#wg  
accounting period 会计报告期;会计期 `y0FY&y=  
accounting policy 会计政策;会计方针 zBH2@d3W  
accounting practice 会计惯例 ,z?':TZ  
accounting principle 会计准则 e';_Y>WQy  
accounting record 会计记录 ,u!sjx  
accounting report 会计报告 aQ~s`^D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D)Dr__x  
Accounting Society of China 中国会计学会 wA.\i  
accounting statement 会计报表 :@&/kyGH  
accounting system 会计制度;会计系统 wQLSf{2  
accounting transaction 会计事项;帐务交易 DTs;{c  
accounting treatment 会计处理 +/\6=).\  
accounting year 会计年度 ']oQ]Yx0  
accretion 增值;添加 [Nq*BrzF  
accrual 应计项目;应累算数目 {>;R?TG]$  
accrual basis 应计制;权责发生制 L0]_X#s>#  
accrual basis accounting 应计制会计;权责发生制会计 eQ}4;^;M-  
accrue 应累算;应计 <-0]i_4sK  
accrued benefit 应累算利益 92-I~ !d  
accrued charges 应计费用 WPDyu.QD  
accrued cumulative preference share dividend 应累算的累积优先股股息 A)KZa"EX  
accrued expenses 应累算费用 0BsYavCR  
accrued interest payable 应付利息;应计未付利息 ]%(2hY~i  
accrued interest receivable 应收利息;应计未收利息 y> (w\K9W  
accrued right 累算权益 xLn%hxm?,  
accruing profit 应累算的利润 H[|~/0?K  
accumulated fiscal reserve 累积财政储备 ?1".;foZ  
accumulated profit 累积利润;滚存溢利 _XT pU  
accumulated reserve 累积储备 /7LR;>Bj  
accumulation of surplus income 累积收益盈余 ET >](l9  
acquired assets 既得资产 uIrG*K  
acquisition 收购;购置;取得 |&jXp%4T  
acquisition cost 购置成本 },[}$m %  
acquisition expenses 购置费用 YoE3<[KD(  
acquisition of 100% interest 收购全部股权 ]R? 4{t4  
acquisition of control 取得控制权 8EEuv-aeo  
acquisition of fixed assets 购置固定资产 F5#YOck&,  
acquisition of shell “买壳” &?RQZHtg  
acquisition price 收购价 "h ^Z  
act of God 天灾 aN=B]{!  
acting partner 执事合伙人 2BobH_ H  
active market 买卖活跃的市场;交投畅旺的市场;旺市 J-4:H gx  
active partner 积极参与的合伙人 ZG@q`<:j  
active trading 交投活跃 IM+ o.@f-  
actual circulation 实际流通  LIdF 0  
actual cost 实际成本 h1(4Ic  
actual expenditure 实际开支;实际支出 Np)lIGE  
actual income 实际入息;实际收入;实际收益 :i7;w%B  
actual market 现货市场 ]N[ 5q=A5  
actual price 现货价;实际价格 )_NO4`ejs/  
actual profit 实际利润 Q7A MRrN  
actual quotation 实盘;实际价位;实际报价 |D.ND%K&  
actual year basis 按实际年度计算 ;=UsAB]  
actuals 实货 WjjB<YKzF  
actuarial investigation 精算调查 {_dvx*M  
actuarial principle 精算原则 %K QQ,{ b  
actuarial report 精算师报告 d5l UGRg  
Actuarial Society of Hong Kong 香港精算学会 4`R(?  
actuarial valuation 精算师估值 l@:0e]8|o  
actuary 精算师 #89!'W  
ad referendum agreement 暂定协议;有待覆核的协定 >OK^D+v"j  
ad valorem duty 从价税;按值征税 8.~kK<)!  
ad valorem duty system 从价税制  yOKI*.}  
ad valorem fee 从价费 %PJQ%~ A  
ad valorem tariff 从价关税 -!9G0h&i|  
additional allowance 额外免税额 nxHkv`s k  
additional amount for unexpired risk 未过期风险的额外款额 Y4(  
additional assessable profit 补加应评税利润 K4);HJ|=  
additional assessment 补加评税 8x{'@WCG%  
additional commitment 额外承担 bYPKh  
additional commitment vote 额外承担拨款 Ic4H#w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ctJE+1#PH  
additional dependent parent allowance 供养父母额外免税额 8sCv]|cn  
additional provision 额外拨款 bs'n+:X `  
additional stamp duty 附加印花税 ]0\MmAJRn  
additional tax 补加税罚款;补加税款 VD\=`r)nT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 e0 T\tc  
adjudged bankrupt 被裁定破产 A+)`ZTuO  
adjudicated bankrupt 裁定破产人 v9->nVc-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F}q c0  
adjudication of bankruptcy 裁定破产;宣告破产 Hq 188<  
adjudication of insolvency 裁定无力偿还债务 T,tdL N-  
adjusted actual 经调整的实数;调整后的实数 j8`BdKg  
adjusted current assets 经调整的流动资产;调整后的流动资产 YrKWA  
adjusted figure 经调整的数字;调整后的数额 +2j AC r  
adjusted liabilities 经调整的负债;调整后的负债 $tS}LN_!  
adjusted loss 经调整的亏损;调整后的亏损 9&ids!W~yx  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 !? gKqx'T$  
adjusted profit 经调整的利润;调整后的利润 40<mrVl  
adjusted surplus 经调整的盈余额;调整后的盈余额 _/K_[w 1  
adjusted value 经调整的价值;调整后的价值 PiYxk+N  
adjustment 调整;修订;理算〔保险〕 1sH& sGy7  
adjustment centre 调剂中心 V$?SR44>nH  
adjustment lag 调整过程的时间差距;调整时差 &8 x-o,  
adjustment mechanism 调整机制 BVO<e \>3  
adjustment of loss 亏损调整 w1DV\Ap*  
adjustment process 调整过程;调整程序 Ub!(H^zu  
adjustment range 调整幅度 O1mKe%'|  
administered exchange rate 受管制汇率 VAu&@a`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xZv#Es%#  
administration expenses 行政费用 ?3xzd P  
administration fee 手续费;行政费 jalg5`PU0  
administration in bankruptcy 破产管理 DDH:)=;z  
administration order 遗产管理令 nj53G67y  
administrator 管理人;遗产管理人 Wiu"k%Qsh  
administrator of the estate 遗产管理人 U`m54f@U  
admission of debt 债项承认书 {Dmjm{   
admission of proof 接纳债权证明 C73 kJa  
advance 放贷款项;垫付款项;预支款项;预付款项 ?1eK#Z.  
advance account 暂支帐目;预付款帐户 Ue~CwFOc  
advance compensation 预付补偿金 $p?aVO  
advance from shareholder 股东垫款 %|i`kYsy  
advance pending reimbursement 预支以待日后付还 ^ovR7+V  
advanced economy 先进经济体系 Y.r+wc]  
advancement 预付;预付财产 h2""9aP !  
advances warrant 垫款令 5[u]E~Fl}  
advancing 贷出 xUistwq  
adverse balance 逆差 bbyg8;/  
adverse exchange 逆汇 u-5{U-^_  
advertisement addressed to shareholders 在报章刊登的致股东通告 (=@h23 vH  
advice for collection 托收通知书 ,nB5/Lx  
advice of drawing 提款通知书;汇票通知书 #ucBo<[  
advice of payment 付款通知 H DFOA  
Advisory Committee [Securities and Futures Commission] N' `A?&2ru  
谘询委员会〔证券及期货事务监察委员会〕 /Mu @,)''  
Advisory Committee on Diversification 经济多元化谘询委员会 7x4PaX(  
affidavit 誓章;遗产申报誓章 t1y4 7fX6  
affidavit of no receipt 述明无收款的誓章 )TH@# 1  
affiliate 联号;联营公司;附属公司 0=E]cQwh  
affiliated company 附属公司;联号;联营公司 0s2v'A[\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *w&Y$8c(  
affordability 负担能力 <yFu*(Q  
African Development Bank [AfDB] 非洲开发银行 X*Prll(  
after-acquired property 事后取得的财产  'CkIz"Wd  
after-hours dealing 市后交易 'y3!fN =h  
after-tax profit 税后盈利;税后利润;税后溢利 ITT@,  
agency agreement 代理协议 OH(waKq2I  
agency expenses 代理机构的开支 +&2%+[nBZ  
agency fee 代理费 =$Nq   
Agency Law 《代理法》 e;}7G  
agent 代理人;承销人 Ak"m 85B  
agent of company 公司代理人 KNIn:K^/  
agent's fee 代理人费;经纪费 5,6"&vU,  
aggregate 总计;总数;总体数字 u^qT2Ss0  
aggregate amount 总款额;总额 ah+iZ}E%  
aggregate assets and liabilities 总体资产与负债 "5wa91*  
aggregate at constant price 按固定价格计算的总体数字 ^RtIh-Z.9  
aggregate demand 总需求 9c :cw  
aggregate gross position 总持仓量 -I,$_  
aggregate limit 总限额 @7j AL-  
aggregate of salaries tax 合计薪俸税 C={Y;C1  
aggregate performance 总体表现;总体业绩 VZmLS 4E  
aggregate supply 总体供应 @'!SN\?W8  
aggregate surplus 总盈余 D\NKC@(M  
aggregate total 整体总额 l&Q`wR5e  
aggregate value 总值;合计价值 )C]g ld;8  
aggregated basis 合计基准 W+ko q*P  
aggregated net chargeable income 合计应课税入息实额 Y^EcQzLw  
aggregation 合并计算;合计;总和 dvJ M6W>^=  
aggregation of incomes of husband and wife 夫妇入息合并计算 >_"an~Ss  
aggregation of property 财产的总和 |Uh  
agio 差价;贴水 2)HuZda  
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》 D!-g&HBTC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V/I<g  
《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》 Ks`J([(W&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]>nk"K!%  
《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》 )"aV* "  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment PKg@[<g43  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U6fgo3RH  
agreement for a settlement 授产协议 R3&Iu=g  
agreement for assignment 转让协议 wHMX=N1/  
agreement for sale 售卖协议;买卖协议 CD ( :jM?  
agreement for sale and purchase 买卖协议 iN8zo:&Z  
agreement for the payment of interest 支付利息协议 nwRc%C``UK  
agreement for the repayment of money 还款协议 V7fq4O^:  
agreement of reinsurance 再保险协议 "Nbq#w\  
Agricultural Bank of China 中国农业银行 #-i>;Rt  
air passenger departure tax 飞机乘客离境税 /zVOK4BqN+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %%gc2s  
airport tax 机场税 !/i{l  
alcohol duty 酒精税 9c,'k#k  
alienation 让与;让渡;转让 N.{H,oO `  
alimony 生活费;赡养费 Jgd'1'FOs  
All Ordinaries Index [AOI] 所有普通股指数 ++Ts  
all risks 全险;综合险 8_B4?` k  
All Sales Record for Stock Market 《股票市场成交报告》 ;dZZ;#k%  
Allied Capital Resources Limited 新联财务有限公司 T{ XS")Vw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9u}Hmb  
allocation letter 拨款信件 lbl?k5  
allocation of fund 分配款项;预留款项 a>I+]`g  
allocation of profit 利润分配;溢利分配 W^LY'ypT  
allocation warrant 拨款令 Z!zF\<r  
allotment 分配;配股 EF}\brD1  
allotment notice 股份配售通知;配股通知 EPM-df!=  
allotment of shares 股份分配 J({Xg?  
allowable 可获宽免;免税的 RF4vtQC=  
allowable business loss 可扣除的营业亏损 9FYUo  
allowable expenses 可扣税的支出 tKx~1-  
allowance 免税额;津贴;备抵;准备金 gS]@I0y8 .  
allowance for debts 债项的免税额 Mhf5bN|wQ  
allowance for depreciation by wear and tear 耗损折旧免税额 &n}f?  
allowance for funeral expenses 殡殓费的免税额 qCpp6~]Um  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }1i`6`y1  
allowance for repairs and outgoings 修葺及支出方面的免税额 gANuBWh8T  
allowance to debtor 给债务人的津贴 &zeyE;/Hj  
alteration of capital 资本更改 ][h%UrV  
alternate trustee 候补受托人 ]]9R mh=  
amalgamation 合并 ?u=Fj_N_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j8{i#;s!"  
ambit of charges 征税范围;收费范围 rt~d6|6  
amended valuation 经修订的估值 f:|1_j  
American Commodities Exchange 美国商品交易所 6J6BF%  
American Express Bank Limited 美国运通银行 .A{tQ1&_  
American Stock Exchange 美国证券交易所 QIvVcfM^  
amortization 摊销 {e9@-  
amount due from banks 存放银行同业的款项 JZ*/,|1}EC  
amount due from banks abroad 存放海外银行同业的款项 BmMGx8P  
amount due from holding companies 控股公司欠款 6x[}g  
amount due from local banks 存放本港银行同业的款项 L<-_1!wh  
amount due to banks 银行同业的存款 FvXZ<(A{  
amount due to banks abroad 海外银行同业的存款 \[_t]'p  
amount due to holding companies 控股公司存款 a /l)qB#  
amount due to local banks 本港银行同业的存款 {9;CNsd  
amount due to outport banks 外埠银行同业的存款 >#~& -3  
amount for note issue 发行纸币的款额 >j(_[z|v3  
amount of bond 担保契据的款额 cr?Q[8%t1  
amount of consideration 代价款额 BsqP?/  
amount of contribution 供款数额 ,nLy4T&"  
amount of indebtedness 负债款额 q#ClnG*  
amount of principal of the loan 贷款本金额 Ou!2 [oe@M  
amount of rates chargeable 应征差饷数额 bvr^zH,C  
amount of share capital 股本额 xH(lm2kvT  
amount of sums assured 承保款额 9_rYBX  
amount of variation 变动幅度 NAQAU *yP  
amount of vote 拨款数额 E+R1 !.  
amount payable 应付款额 )Y6 +  
amount receivable 应收款额 i6tf2oqO7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ith 3 =`3  
analysis 分析 kmsb hYM)  
ancillary risk 附属风险 &5spTMw8  
annual account 周年帐目;周年帐目报表;年度决算;年结 ZQoU3AD;  
annual accounting date 年结日期 @qqg e'  
annual allowance 每年免税额;年积金;年度津贴;年津 6YLj^w] %  
annual balance 年度余额 )72+\C[*~r  
annual disposable income 每年可动用收入 !&ayYu##{  
annual estimates 周年预算 nE&@Q  
annual fee 年费 1s2>C!\  
annual general meeting 周年大会 EQyC1j  
annual growth rate 年增率;每年增长率 LX7FaW  
annual long-term supplement 长期个案每年补助金 T/Gz94c  
annual pensionable emolument 可供计算退休金的年薪 B^Nf #XN(  
annual report 年报 ;R5`"`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~u!|qM  
annual return 周年报表;周年申报表;每年报税表格 k)= X}=w  
Annual Return Rules 《周年报表规则》 6]_pIf  
annual review of consumer prices 每年消费物价回顾 ]kG"ubHV?h  
annual roll-forward basis 逐年延展方式 V2?=4mb  
annual salary 年薪 #ASz;$P  
annual statement 年度报表;年度决算表 U;V7 u/{  
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 9T}pT{~V  
annuitant 年金受益人 4(~L#}:r!  
annuity 年金 .TR9975  
annuity contract 年金合约 {M$1N5Eh  
annuity on human life 人寿年金 !M]uL&:  
antecedent debt 先前的债项 `H_3Uc  
ante-dated cheque 倒填日期支票 $L>@Ed<  
anticipated expenditure 预期开支 }Qc@m9;bH  
anticipated net profit 预期纯利 BNl5!X^{  
anticipated revenue 预期收入 c74.< @w  
anti-inflation measure 反通货膨胀措施 "XKy#[d2  
anti-inflationary stance 反通货膨胀立场 m )zUU  
apparent deficit 表面赤字 ^ f &XQQY  
apparent financial solvency 表面偿债能力 ICoHI  
apparent partner 表面合伙人 .hP D$o  
application for personal assessment 个人入息课税申请书 ARVf[BAJ-*  
application of fund 资金应用 2d(e:r h]  
application to release as liquidator and to destruct the books of accounts and documents wd^':  
申请免除清盘人职务及毁灭帐簿与文件 z^q0/'  
appointed actuary 委任精算师 YTpSHpf@  
appointed auditor 委任核数师;委任审计师 ia~HQ$'+n  
appointed trustee 委任的受托人  &)Tdc  
appointer 委任人 OwUhdiG  
apportioned pro rata 按比例分摊 5\sd3<:+  
apportionment 分配;分摊 +L| ?~p`V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /y#f3r+*2  
apportionment formula 分摊方程式 %@ODs6 R0  
apportionment of estate duty 遗产税的分摊 mpEK (p  
appraisal 估价;评估 nFg~< $d  
appreciable growth 可观增长 _476pZ_  
appreciable impact 显着影响 N/'b$m5= S  
appreciable increase 可观增长 >~sI8czR*  
appreciation 增值;升值 BB$>h}  
appreciation against other currencies 相对其他货币升值 d>&,9c%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #m<nAR  
appreciation tax 增值税 kr5">"7  
appropriation 拨款;拨用;拨付 "a>q`RaIQ"  
appropriation account 拨款帐目 5 +YH.4R  
Appropriation Bill 拨款法案 ]^n7  
appropriation-in-aid system 补助拨款办法 N1S{suic  
approved assets 核准资产 {G0T$,'DR  
approved basket stock 认可一篮子证券 gA+qC7=p$  
approved budget 核准预算 &yTqZ*Yuk  
approved charitable donation 认可慈善捐款 +z\^t_"f  
approved charitable institution 认可慈善机构 9y8&9<#  
approved currency 核准货币;认可货币 ]z;I _-  
approved estimates 核准预算 Yty/3T3)e  
approved estimates of expenditure 核准开支预算 Mj?`j_X  
approved overseas insurer 核准海外保险人 )VS=E7[  
approved overseas trust company 核准海外信托公司 /P3 <"?#k  
approved pooled investment fund 核准汇集投资基金 R)( T^V`{  
approved provident fund scheme 认可公积金计划 :WS@=sZN  
approved provision 核准拨款 ufZDF=$7  
approved redeemable share 核准可赎回股份 =/+-<px  
approved regional stock 认可地区性证券 j'<<4.(  
approved retirement scheme 认可退休金计划 gHEu/8E  
approved subordinated loan 核准附属贷款 Ugt/rf5n  
arbitrage 套戥;套汇;套利 gNrjo=  
arbitrageur 套戥者;套汇者 UiP"Ixg6  
arbitrary amount 临时款项 6|%?tex  
arrangement 措施;安排;协定 f#"J]p  
arrears 欠款 { Fb*&|-n  
arrears of pay 欠付薪酬 n)e 6>R ;  
arrears of revenue 逾期未收税款;逾期未收的帐项 vHc%z$-d  
articles of association 组织章程;组织细则;组织章程细则 @#>rYAb8,  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 SC!RbW@3  
ascertainment of profit 确定利润 FP`b>E qOH  
"Asia Clear" “亚洲结算系统” Jk11fn;\>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3`|@H-c9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xY8$I6  
Asian Development Fund [ADF] 亚洲发展基金 ,vawzq[oSy  
Asian dollar bond 亚洲美元债券 0 [# 3;a  
Asian dollar market 亚洲美元市场 a=1@*ID  
Asian dollar rate 亚洲美元利率 NC`aP0S  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nFe<w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q=m'^ ,gPS  
asked price 沽盘;喊价;索价;卖方报价 oj<gD  
assessable income 应评税入息 $am$ EU?s  
assessable loss 应评税亏损 t!X. |`h  
assessable profit 应评税利润 :zbQD8jv  
assessable value 应评税值 Hqx-~hQO  
assessed profit 估定利润 KYhwOGN  
assessed value 经评估价值 b<ZIWfs  
assessment 评税;评定;估价;评税单 9(7-{,c  
assessment number 评税编号;估价编号 uEP*iPLD@  
assessment of additional tax 补加税评税 aEWWP]  
assessment of performance 业绩评估;实绩评价 ^j7Vt2-  
Assessor 评税主任 6=/F$|  
asset price bubbles 资产价格泡沫 A#<?4&  
asset-backed securities 具资产保证的证券  -p-ZzgQ  
assets accretion 资产增值 cn3\kT*  
assets and liabilities 资产与负债 'n]w"]|  
assets betterment statement 资产递增表;资产改进表 jo@6?( *4  
assets lending 实物放款;有抵押贷款 F6|]4H.3Q  
assets of the company passing on the death 死者去世时转移的公司资产 1D7 `YKI9h  
assets pledged as security for liabilities 用作负债抵押的资产 [Ek7b *  
assets portfolio 资产投资组合 M `M5'f  
assets price 资产价格 ZzpUUH/r  
assets quality 资产质素 LEf^cM=>  
assets realization 资产变现  vF+7V*<  
assets refinancing arrangement 资产再集资安排 n\D&!y[]F  
assets securitization 资产证券化 vX"*4m>b?+  
assets situated outside Hong Kong 在香港以外地方的资产 ~<5!?6Yt  
assets stripping 削减资产;拆卖资产 "| g>'wM*  
assets value 资产值 @%uUiP0  
assignee 承让人 @ioJ] $o7  
assignment 转让;转让书;转让契 E_wCN&`[  
assignment of interest 权益转让 [ /b2=>  
assignment of letters patent and trade mark 专利证书及商标转让 g2ixx+`?|:  
assignment of property 物业转让;物业转让书 lU\ [aNs  
assignment right 转让权 ]^7@}Ce_  
assignor 转让人 h"Q8b}$^)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 wv1iSfW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5m 4P\y^a  
associate member 附属会员 =R|HV;9 h  
associated body corporate 相联法人团体 ]|a g  
associated company 相联公司;联属公司 ,PW'#U:  
associated corporation 相联法团 i)#dWFDTv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P>D)7 V9Hh  
公认会计师公会〔英国〕 mdDOvm:&  
Association of Futures Exchange Brokers 香港期货经纪协会 R| , g<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KYI/  
association of underwriters 承保人组织 U_Ptqqt%  
assumption of control 接管 -f^tE,-  
assurance 担保;保险;转易;转易书 P4'Q/Sj  
assurance of interest 权益的转易 I6av6t}  
at 19XX price 按一九XX年价格计算 p)-^;=<B3  
at a discount 按赔价计算;按贴水价格计算;打折扣 q3N jky1w  
at a premium 按溢价计算;按升水价格计算 o#Dk& cH  
at call 通知付款;按通知 ED( Sg  
at constant market price 按固定市价计算 ..5CC;B  
at constant price 按固定价格计算 +GN(Ug'R  
at cost 按成本计算 ]Q1yNtN  
at current market price 按当时市价计算;按现时市价计算 _6hQ %hv8  
at current price 按当时价格计算;按现时价格计算 ;`{H!w[D  
at factor cost 按要素成本计算;按生产要素成本计算 ueWEc^_>  
at money-of-the-day price 按付款当日价格计算 3(N$nsi  
at or better 按指定或较佳价位〔买卖指令〕 .! 3|&V'<  
at par 按面值计算;平价 P3=G1=47U  
at sight 见票即付 RSRS wkC  
at the close 按收市盘 3jU&zw9  
at the opening 按开市盘 -d/ =5yxL  
attestation 见证;见证条款 d&Zpkbh"  
at-the-money option 平价期权 yx[/|nZDC4  
attorney 受权人;受托代表人 '<)n8{3Q5w  
attornment 新拥有人承认书 eC4[AX6e  
attributable profit 可归属利润 8kIksy  
attributable share value 可归属股份价值 2@],ZLa  
Auckland Stock Exchange 奥克兰证券交易所 ML 9' |  
auction 拍卖 Of#u  
auctioneer 拍卖商 +TL%-On  
audit 审计;核数 pah'>dAL  
Audit Commission 审计署 b_taC^-l  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  |>^JRx  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 SKN`2hD  
audit review 帐目审查 /36:ms A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G~a ZJ,  
audited account 审计帐目;经审计的帐目 d7 y[0<xM  
audited annual account 经审计的周年帐目 Hvi49c]]  
audited balance sheet 经审计的资产负债表 jB2[(  
auditor 核数师;核数主任;审计师 <'Eme  
auditor's certificate 核数师证明书;审计师证明书 g:@#@1rB6  
auditor's report 核数师报告;审计师报告 _|2:_N=   
Aussie bond 澳元债券 sl l\g  
austerity budget 紧缩预算 ]F~dlH1Wp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ="H`V V_  
Australia All Ordinaries Index 澳洲所有普通股票指数 :3Ox~o  
Australian Dollar [AUD] 澳元 4p F*"B  
Australian Options Market 澳大利亚期权市场 M|h3Wt~7  
Australian Securities Commission 澳洲证券事务监察委员会 ;$|nrwhy  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \gaw6S>n}  
Australian Stock Exchange 澳大利亚证券交易所 Wn2NMXK  
Austrian Schilling [ATS] 奥地利先令 ^^$s%{ep"  
authentication 认证;鉴证 IEi^kJflU  
authority to purchase 委托购买证;委购书 U7F!Z( 9  
authorization 认可;核准;授权;授权书 90rol~M&  
authorization by direction 指示授权 =UQ3HQD  
authorization by instruction 指令授权 \}b%E'+_T  
authorization by warrant 令状授权 vvMT}-!  
authorization of unit trust 单位信托的认可 !Ai@$tl[S  
authorized agent 指定代理人 gr2U6gi  
authorized capital 法定资本 FW4<5~'  
authorized clerk 出市员 DyQy^G'%l  
authorized dealer 认可交易商 C,r;VyW6BI  
authorized financial institution 认可财务机构 <%eG:n,#  
authorized fund 认可基金 U8?mc  
authorized fund house 获授权的基金公司;认可基金公司 (L&d!$,Dv  
authorized institution 认可机构 [z{1*Xc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g! |kp?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =dKtV.L  
authorized insurer 获授权保险人;获认可承保人 _B<X`L =  
authorized investment 特准投资项目 rb.N~  
authorized person 获授权人 #;e:A8IQ  
authorized representative 获授权代表 6bC3O4Rw  
authorized share capital 法定股本 x 9fip-  
automated quotation system 自动报价系统  }my`K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -Q*gW2KmV  
自动交易系统〔香港期货交易所有限公司〕 5t]H?b8  
automatic adjustment mechanism 自动调整机制 a1lh-2x X  
automatic adjustment system 自动调整系统 q0vQ a  
Automatic Clearing House 自动票据交换所 kDxFloK  
automatic exchange rates accumulation system 自动化汇率累集系统 Y:[u1~a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *GPiOA a  
automatic teller machine [ATM] 自动柜员机 Vc Z3 X4/  
autopay 自动转帐 #X1ND  
available assets 可用资产 <bWG!ZG  
available fiscal reserve 现存财政储备 TvbE2Q;/UL  
available profit 可用利润 /J;Kn]5e  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 GD$l| |8  
average 平均;平均数;海损 )y$(AJx$  
average basic salary 平均基本薪金 46h<,na?,  
average consumer expenditure 平均消费开支;一般消费开支  qX{+oy5  
average cost 平均成本 li.;IWb0+)  
average cost of land production 增辟土地平均成本 " H\k`.j  
average daily turnover 平均每日成交额 U Cjld  
average daily wage rate 平均每日工资率 g($2Dk_F2  
average expenditure pattern 平均开支模式 I efn$  
average growth rate 平均增长率 e\L8oOk#r  
average net fixed assets 固定资产平均净值 YOO+R{4(  
average of relatives 相对价格平均数 ?e 4/p  
average price 平均价格 }|=|s f  
average propensity to consume 平均消费倾向;一般消费倾向 F)eelPZ+,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4V`G,W4^J  
average rate 平均率 G"t5nHY\.  
average revenue 平均收入;平均收益 a:w#s}bL  
average stock 平均库存;平均存货 j#ab_3xH  
average yearly rent 平均年租 ` Sz}`+E  
avoidance of double taxation 避免双重课税 G 3ptx! D  
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 3bI9Zt#J%&  
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