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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: z(o zMH  
A share A股;甲类股份 ls;!Og9  
abatement of tax 减税;减扣免税额 fV "gL(7  
ABN AMRO Bank N.V. 荷兰银行 ' F,.y6QU  
above-the-line expenditure 线上项目支出;经常预算支出 =yR$^VSY  
above-the-line receipt 线上项目收入;经常预算收入 .=kXO{>  
ABSA Asia Limited 南非联合亚洲有限公司 |.ZYY(}  
absolute change 绝对数值变更 B_kjy=]O.  
absolute expenditure 实际开支 oJ:\8>)9  
absolute guideline figure 绝对准则数字 .!oYIF*0zC  
absolute interest 绝对权益 Xur{nk~?  
absolute order of discharge 绝对破产解除令 iNlY\67sW  
absolute profit margin 绝对利润幅度 2#i*'.  
absolute value 实值;绝对值 4\#b@1]}  
absolutely vested interest 绝对既得权益 EC:u;2f!  
absorbed cost 已吸收成本;已分摊成本 \dx$G?R  
absorption 吸收;分摊;合并 VR'R7  
absorption rate 吸收率;摊配率;分摊率 7o99@K,  
ACB Finance Limited 亚洲商业财务有限公司 :l;SG=scx  
acceptable form of reciprocity 合理的互惠条件  cFV)zFu  
acceptable rate 适当利率;适当汇率 ;Xr|['\'  
acceptance agreement 承兑协议 ><HHO (74X  
acceptance for honour 参加承兑 )j_Y9`R  
acceptor 承兑人;接受人;受票人 [& d"Z2gK  
acceptor for honour 参加承兑人 u/ Gk>F  
accident insurance 意外保险 /b;GC-"v  
Accident Insurance Association of Hong Kong 香港意外保险公会 0#/NZO  
accident insurance scheme 意外保险计划 U!TSAg21P  
accident year basis 意外年度基准 crDm2oA~t  
accommodation 通融;贷款 J#/L}h;qH  
accommodation bill 通融票据;空头票据 rLKwuZ  
accommodation party 汇票代发人 *LZB.84  
account balance 帐户余额;帐户结余 FD1Z}v!5IJ  
account book 帐簿 .='hYe.  
account collected in advance 预收款项 "0V8i%a  
account current book 往来帐簿 m4m,-}KNi  
account of after-acquired property 事后取得的财产报告 9kO}054  
account of defaulter 拖欠帐目 # o;\5MOE%  
account payable 应付帐款 (fTi1 I!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )q8!:Z  
account receivable 应收帐款 OL2 b  
account receivable report 应收帐款报表 /[FES 78p  
account statement 结单;帐单;会计财务报表 |eu:qn8  
account title 帐户名称;会计科目 *a[iq`499  
accountant's report 会计师报告 8q"C=t7  
Accountant's Report Rules 会计师报告规则 (Qp53g  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (c\i.z  
Accounting Arrangements 《会计安排》 &OXWD]5$6  
accounting basis 会计基础 [ U`})  
accounting by Official Receiver 破产管理署署长呈交的帐目 TIIwq H+h.  
Accounting Circular 《会计通告》 +\ZaVi  
accounting class 会计类别 P.t0o~hoK;  
accounting date 记帐日期;会计结算日期 o-ee3j.  
accounting for money 款项核算 B*-A erdH  
Accounting Officer 会计主任 aSEzh7 8  
accounting period 会计报告期;会计期 xU LcS :Q  
accounting policy 会计政策;会计方针 ^}{`bw{  
accounting practice 会计惯例 ]nQC  
accounting principle 会计准则 -LnNA`-  
accounting record 会计记录 -]-?>gkN5  
accounting report 会计报告 `at>X&Ce,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,UA-Pq3 }  
Accounting Society of China 中国会计学会 u 6"v}gN  
accounting statement 会计报表 !]l!I9  
accounting system 会计制度;会计系统 $j"TPkW{M  
accounting transaction 会计事项;帐务交易 |9;MP&68  
accounting treatment 会计处理 Y2 oN.{IH  
accounting year 会计年度 _yu_Ev}R  
accretion 增值;添加 Mv1V Vk  
accrual 应计项目;应累算数目 ln*_mM/Q%  
accrual basis 应计制;权责发生制 BIn7<.&  
accrual basis accounting 应计制会计;权责发生制会计 ;XDGlv%  
accrue 应累算;应计 OGGuVY  
accrued benefit 应累算利益 7.!`c-8 u  
accrued charges 应计费用 +]*hzWbe  
accrued cumulative preference share dividend 应累算的累积优先股股息 vUD>+*D  
accrued expenses 应累算费用 k0>]7t$L  
accrued interest payable 应付利息;应计未付利息 8)m  
accrued interest receivable 应收利息;应计未收利息 lD]/Kx  
accrued right 累算权益 ){M)0,:  
accruing profit 应累算的利润 _c@k>"_{S  
accumulated fiscal reserve 累积财政储备 |Ev V S  
accumulated profit 累积利润;滚存溢利 J69B1Yi  
accumulated reserve 累积储备 rE5q BEh  
accumulation of surplus income 累积收益盈余 6d#:v"^,  
acquired assets 既得资产 .CAcG"42  
acquisition 收购;购置;取得 %{j)w{ L J  
acquisition cost 购置成本 '>aj5tZ>R  
acquisition expenses 购置费用 wS%j!|xhlV  
acquisition of 100% interest 收购全部股权 M?3#XQDvD  
acquisition of control 取得控制权 bi<?m^j  
acquisition of fixed assets 购置固定资产 JXNfE,_  
acquisition of shell “买壳”  #-^y9B  
acquisition price 收购价 l6y*SW5+  
act of God 天灾 q*pWx]Y  
acting partner 执事合伙人 =e!o  
active market 买卖活跃的市场;交投畅旺的市场;旺市  o8h1  
active partner 积极参与的合伙人 4)OM58e}  
active trading 交投活跃 iO2%$Jw9\  
actual circulation 实际流通 /t;Kn m  
actual cost 实际成本 E#^?M#C  
actual expenditure 实际开支;实际支出 w.0:#4  
actual income 实际入息;实际收入;实际收益 Z^l!#"\4m  
actual market 现货市场 7TaHE   
actual price 现货价;实际价格 F =Zc_  
actual profit 实际利润 &LM ^,xx}  
actual quotation 实盘;实际价位;实际报价 r_EuLFMA  
actual year basis 按实际年度计算 ,K 1X/),  
actuals 实货 'H|=]n0  
actuarial investigation 精算调查 !3J YG  
actuarial principle 精算原则 ?T\_"G  
actuarial report 精算师报告 Wti?J.Csc  
Actuarial Society of Hong Kong 香港精算学会 Au[H!J  
actuarial valuation 精算师估值 c.JMeh  
actuary 精算师 ry[NR$L/m  
ad referendum agreement 暂定协议;有待覆核的协定 P+s-{vv{0  
ad valorem duty 从价税;按值征税 r_?il]l  
ad valorem duty system 从价税制 E2xcd#ZD  
ad valorem fee 从价费 h}@)oSX }  
ad valorem tariff 从价关税 7O^'?L<C'  
additional allowance 额外免税额 )gb gsQZ  
additional amount for unexpired risk 未过期风险的额外款额 N8K @ch3=P  
additional assessable profit 补加应评税利润 P{{U  
additional assessment 补加评税 *E1v  
additional commitment 额外承担 Q ,6[  
additional commitment vote 额外承担拨款 {I"`(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9! 6\8  
additional dependent parent allowance 供养父母额外免税额 ?=^ M(TA;  
additional provision 额外拨款 6d%'>^`(o-  
additional stamp duty 附加印花税 [T>a}}@  
additional tax 补加税罚款;补加税款 Ej7>ywlW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  uZA^o  
adjudged bankrupt 被裁定破产 }+3IM1VTW{  
adjudicated bankrupt 裁定破产人 )?D w)s5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 & ~*qTojj  
adjudication of bankruptcy 裁定破产;宣告破产 Btu=MUS  
adjudication of insolvency 裁定无力偿还债务 qL1 d-nH  
adjusted actual 经调整的实数;调整后的实数 dX vp-oi  
adjusted current assets 经调整的流动资产;调整后的流动资产 kIlK"=  
adjusted figure 经调整的数字;调整后的数额 du0]LiHV  
adjusted liabilities 经调整的负债;调整后的负债 :Tu%0="ye  
adjusted loss 经调整的亏损;调整后的亏损 :4'Fq;%C  
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 I,0Z* rw  
adjusted profit 经调整的利润;调整后的利润 =m6yH_`@  
adjusted surplus 经调整的盈余额;调整后的盈余额 1p]Z9$Y  
adjusted value 经调整的价值;调整后的价值 6~b]RZe7  
adjustment 调整;修订;理算〔保险〕 cV+ x.)a.  
adjustment centre 调剂中心 w\f>.N  
adjustment lag 调整过程的时间差距;调整时差 WymBjDos:  
adjustment mechanism 调整机制 YnLwBJ2i  
adjustment of loss 亏损调整 L^Q q[>  
adjustment process 调整过程;调整程序 F>!gwmn~  
adjustment range 调整幅度 ZUiI nO  
administered exchange rate 受管制汇率 `E4OgO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wn-{V kpm  
administration expenses 行政费用 <xpHlLc  
administration fee 手续费;行政费 !(L\X'jH  
administration in bankruptcy 破产管理 ulzQ[?OMl  
administration order 遗产管理令 (RtjD`e}  
administrator 管理人;遗产管理人 D3i`ehh  
administrator of the estate 遗产管理人 5lp};  
admission of debt 债项承认书 IQ3]fLb  
admission of proof 接纳债权证明 ^>H+#@R  
advance 放贷款项;垫付款项;预支款项;预付款项 $k= 5nJ  
advance account 暂支帐目;预付款帐户 SF#Rc>v  
advance compensation 预付补偿金 K,o@~fj  
advance from shareholder 股东垫款 +CF"Bm8@  
advance pending reimbursement 预支以待日后付还 -'jPue2\  
advanced economy 先进经济体系 :lGH31GG  
advancement 预付;预付财产 2-#:Y  
advances warrant 垫款令 <Z6tRf;B  
advancing 贷出 |m5 E%E  
adverse balance 逆差 qV`JZ\n  
adverse exchange 逆汇 _#mo6')j  
advertisement addressed to shareholders 在报章刊登的致股东通告 v7kR]HU[y  
advice for collection 托收通知书 sKLH.@  
advice of drawing 提款通知书;汇票通知书 S7 _^E  
advice of payment 付款通知 2*<'=*zaQ  
Advisory Committee [Securities and Futures Commission] 5/{";k)L+  
谘询委员会〔证券及期货事务监察委员会〕 3jG #<4;J  
Advisory Committee on Diversification 经济多元化谘询委员会 LtDQgel"  
affidavit 誓章;遗产申报誓章 PiTe/  
affidavit of no receipt 述明无收款的誓章 _ o-lNt+  
affiliate 联号;联营公司;附属公司 :a#p zEK  
affiliated company 附属公司;联号;联营公司 tEE1`10Mt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Bt\z0*t=s  
affordability 负担能力 i8Y$cac!  
African Development Bank [AfDB] 非洲开发银行 q%Fc?d9  
after-acquired property 事后取得的财产 Ad@Odx=o*R  
after-hours dealing 市后交易 y?1<7>L5~  
after-tax profit 税后盈利;税后利润;税后溢利 QxjX:O  
agency agreement 代理协议 _=\=oC  
agency expenses 代理机构的开支 /e0cx:.w  
agency fee 代理费 \h&ui]V  
Agency Law 《代理法》 0-9.u`)#yu  
agent 代理人;承销人 djxM/"xo  
agent of company 公司代理人 *~0Ko{Avc  
agent's fee 代理人费;经纪费 xO<$xx  
aggregate 总计;总数;总体数字 (3;dtp>Xx  
aggregate amount 总款额;总额 &K*x[  
aggregate assets and liabilities 总体资产与负债 cx(W{O"Jb  
aggregate at constant price 按固定价格计算的总体数字 sivd@7r\Fa  
aggregate demand 总需求 mGK-&|gq  
aggregate gross position 总持仓量 5v uB87`  
aggregate limit 总限额 m<cvx3e  
aggregate of salaries tax 合计薪俸税 I )LO@  
aggregate performance 总体表现;总体业绩 +[sZE X  
aggregate supply 总体供应 Z_F}Y2-w9  
aggregate surplus 总盈余 ~SW_jiKM  
aggregate total 整体总额 +.RC{o,  
aggregate value 总值;合计价值 jD eNCJ  
aggregated basis 合计基准 %%w/;o!c  
aggregated net chargeable income 合计应课税入息实额 S _B $-H|  
aggregation 合并计算;合计;总和 tKik)ei  
aggregation of incomes of husband and wife 夫妇入息合并计算 `S{Blv  
aggregation of property 财产的总和 *Ugtg9j  
agio 差价;贴水 22<T.c  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 u?>]C6$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v FL\O  
《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》 vj23j[!|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |4F 3Gu  
《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》 kK]^q|vb6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment # XD-a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d5x>kO'[l  
agreement for a settlement 授产协议 Du3nK" -g  
agreement for assignment 转让协议 N2~q\BqA  
agreement for sale 售卖协议;买卖协议 /W6r{Et  
agreement for sale and purchase 买卖协议 -p:X]Ov  
agreement for the payment of interest 支付利息协议 J}035  
agreement for the repayment of money 还款协议 !QB(M@1  
agreement of reinsurance 再保险协议 0H6^2T<  
Agricultural Bank of China 中国农业银行 1{.=T&eG#  
air passenger departure tax 飞机乘客离境税 %qM3IVPK)q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sZ,mRT  
airport tax 机场税 +foyPj!%  
alcohol duty 酒精税 >+ZD 6l/  
alienation 让与;让渡;转让 _(q|W3  
alimony 生活费;赡养费 N1LZXXY{  
All Ordinaries Index [AOI] 所有普通股指数 ':v@Pr|  
all risks 全险;综合险 G\?q{  
All Sales Record for Stock Market 《股票市场成交报告》 $6c8<!B_  
Allied Capital Resources Limited 新联财务有限公司 l]s,CX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^:0e pj7  
allocation letter 拨款信件 KvM}g2"  
allocation of fund 分配款项;预留款项 INyakAmJ}-  
allocation of profit 利润分配;溢利分配 e(^\0=u<  
allocation warrant 拨款令 B>11  
allotment 分配;配股 +P&;cCV`S3  
allotment notice 股份配售通知;配股通知 'e3[m  
allotment of shares 股份分配 =H F||p@  
allowable 可获宽免;免税的 c==` r C  
allowable business loss 可扣除的营业亏损 6L~tUe.G  
allowable expenses 可扣税的支出 |Q'l&Gt6  
allowance 免税额;津贴;备抵;准备金 @Ik@1  
allowance for debts 债项的免税额 u'?yc"d>#  
allowance for depreciation by wear and tear 耗损折旧免税额 U*Hw t\  
allowance for funeral expenses 殡殓费的免税额 `W8A *  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qGE?[\t[6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,AC+s"VS  
allowance to debtor 给债务人的津贴 9*@Kl`\  
alteration of capital 资本更改 @CSTp6{y  
alternate trustee 候补受托人 #NAlje(7  
amalgamation 合并 GYD`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N|,6<|  
ambit of charges 征税范围;收费范围 0$n0f u  
amended valuation 经修订的估值 r2EIhaGF;  
American Commodities Exchange 美国商品交易所 E! i:h62  
American Express Bank Limited 美国运通银行 !zw)! rV=  
American Stock Exchange 美国证券交易所 P| [i{h  
amortization 摊销 0.^9)v*i  
amount due from banks 存放银行同业的款项 ^XV=(k;~bX  
amount due from banks abroad 存放海外银行同业的款项 1|L3} 2  
amount due from holding companies 控股公司欠款 9M)N2+hkZ  
amount due from local banks 存放本港银行同业的款项 S >PTD@  
amount due to banks 银行同业的存款 Lmy ^/P%  
amount due to banks abroad 海外银行同业的存款 ugM,wT&~Y  
amount due to holding companies 控股公司存款 H-Uy~Ry*T  
amount due to local banks 本港银行同业的存款 WH.5vrY Z  
amount due to outport banks 外埠银行同业的存款 ccWz,[  
amount for note issue 发行纸币的款额 p2|BbC\N  
amount of bond 担保契据的款额 y s5b34JN  
amount of consideration 代价款额 G?Y2 b  
amount of contribution 供款数额 rmCrP(  
amount of indebtedness 负债款额 f3 lKdXnP  
amount of principal of the loan 贷款本金额 ;P-xKRU!Xx  
amount of rates chargeable 应征差饷数额 %5=XszS  
amount of share capital 股本额 ("t; 2Mw  
amount of sums assured 承保款额 (9N75uCa  
amount of variation 变动幅度 wn'_;0fg  
amount of vote 拨款数额 }ug|&25D  
amount payable 应付款额 {YCquoF  
amount receivable 应收款额 EHT5Gf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ndkV(#wQS  
analysis 分析 PNSZ j#  
ancillary risk 附属风险 OBF2?[V~  
annual account 周年帐目;周年帐目报表;年度决算;年结 %bnDxCj"  
annual accounting date 年结日期 '"H'#%RU  
annual allowance 每年免税额;年积金;年度津贴;年津 QD0upYG  
annual balance 年度余额 Y&O<A8=8  
annual disposable income 每年可动用收入 > Xq:?}-m2  
annual estimates 周年预算 +"!,rZ7,A  
annual fee 年费 _5^p+  
annual general meeting 周年大会 V  `KXfY  
annual growth rate 年增率;每年增长率 &#'[]V%^F  
annual long-term supplement 长期个案每年补助金 4#?Ox vH  
annual pensionable emolument 可供计算退休金的年薪 "}i\" x;s  
annual report 年报 .[1"Med J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ':71;^zXf  
annual return 周年报表;周年申报表;每年报税表格 "WTnC0<  
Annual Return Rules 《周年报表规则》 */Oq$3QGsV  
annual review of consumer prices 每年消费物价回顾 vj I>TIy  
annual roll-forward basis 逐年延展方式 Vwp fkD`  
annual salary 年薪 [@OXvdTV  
annual statement 年度报表;年度决算表 (hefpqpi  
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 #\G{2\R  
annuitant 年金受益人 bJD2c\qoc  
annuity 年金 TxYxB1C)  
annuity contract 年金合约 VJMn5v[V  
annuity on human life 人寿年金 L;=<d  
antecedent debt 先前的债项 Gw6*0& 3')  
ante-dated cheque 倒填日期支票 u4L&8@  
anticipated expenditure 预期开支 +_gPZFpbx  
anticipated net profit 预期纯利 &|7pu=  
anticipated revenue 预期收入 )1a3W7  
anti-inflation measure 反通货膨胀措施 Oo<^~d2=  
anti-inflationary stance 反通货膨胀立场 r"OVu~ND  
apparent deficit 表面赤字 $X~4J  
apparent financial solvency 表面偿债能力 +I0?D  
apparent partner 表面合伙人 -r_/b  
application for personal assessment 个人入息课税申请书 3&!X8Lhv  
application of fund 资金应用 C,R_` %b%  
application to release as liquidator and to destruct the books of accounts and documents 3u7^*$S  
申请免除清盘人职务及毁灭帐簿与文件 Oslbt8)U6  
appointed actuary 委任精算师 oB:tio4DE  
appointed auditor 委任核数师;委任审计师 8$3G c"=  
appointed trustee 委任的受托人 m'$]lf;*  
appointer 委任人 %|[+\py$Q  
apportioned pro rata 按比例分摊 7WG"_A~V  
apportionment 分配;分摊 Zqke8q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :qi"I;=6  
apportionment formula 分摊方程式 _r8.I9|  
apportionment of estate duty 遗产税的分摊 qZlb?b"  
appraisal 估价;评估 l6.z-Qw  
appreciable growth 可观增长 0n S69tH  
appreciable impact 显着影响 }"j7Qy)cs  
appreciable increase 可观增长 A-vK0l+  
appreciation 增值;升值 2{zFO3i<3  
appreciation against other currencies 相对其他货币升值 |q5R5 mQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :Vc+/ZyW  
appreciation tax 增值税 5V\\w~&/  
appropriation 拨款;拨用;拨付 2HBYReQ  
appropriation account 拨款帐目 UBp0;)-  
Appropriation Bill 拨款法案 r5z_{g  
appropriation-in-aid system 补助拨款办法 %N@454enH  
approved assets 核准资产 [k(oQykq  
approved basket stock 认可一篮子证券 c *(]pM  
approved budget 核准预算 +Sk;  
approved charitable donation 认可慈善捐款 Dh0`t@  
approved charitable institution 认可慈善机构 Vd[[<  
approved currency 核准货币;认可货币 r{.DRbn  
approved estimates 核准预算 Wa%Zt*7  
approved estimates of expenditure 核准开支预算 m/sAYF"  
approved overseas insurer 核准海外保险人 <4,>`#NEo  
approved overseas trust company 核准海外信托公司 XCO{}wU)>  
approved pooled investment fund 核准汇集投资基金  L2[|g~  
approved provident fund scheme 认可公积金计划 oJw~g [  
approved provision 核准拨款 /"+ n{*9  
approved redeemable share 核准可赎回股份 yzt6   
approved regional stock 认可地区性证券 |D u.aN  
approved retirement scheme 认可退休金计划 RQ# gn  
approved subordinated loan 核准附属贷款 +rbj%v}Fh  
arbitrage 套戥;套汇;套利 K'~wlO@O  
arbitrageur 套戥者;套汇者 _>B0q|]j4'  
arbitrary amount 临时款项 ]Kb  
arrangement 措施;安排;协定 3!^5a %u  
arrears 欠款 ]%m0PU#  
arrears of pay 欠付薪酬 ;JMd(\+-  
arrears of revenue 逾期未收税款;逾期未收的帐项 j"*ZS'0  
articles of association 组织章程;组织细则;组织章程细则 mXT{)pU  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G<,@|6"w  
ascertainment of profit 确定利润 Fn*clx<  
"Asia Clear" “亚洲结算系统” FMB\$(g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 oop''6`C%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 IC>OxYg*  
Asian Development Fund [ADF] 亚洲发展基金 k.>*!l0  
Asian dollar bond 亚洲美元债券 `6`NuZ*6g  
Asian dollar market 亚洲美元市场 ~?8B~l^  
Asian dollar rate 亚洲美元利率 Q@hx +aM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #P$=P2o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a9qB8/Gg[  
asked price 沽盘;喊价;索价;卖方报价 x]lv:m\)jT  
assessable income 应评税入息 w1EYXe  
assessable loss 应评税亏损 ]Qe;+p9vU  
assessable profit 应评税利润 .?9+1.`  
assessable value 应评税值 ma>{((N  
assessed profit 估定利润 K~OfC  
assessed value 经评估价值 ,#rl"  
assessment 评税;评定;估价;评税单 703=.xj  
assessment number 评税编号;估价编号 oqHI`Tu  
assessment of additional tax 补加税评税 .|$6Pi%!  
assessment of performance 业绩评估;实绩评价 oX@nWQBc_  
Assessor 评税主任 utKtxLX"  
asset price bubbles 资产价格泡沫 'x BBQP  
asset-backed securities 具资产保证的证券 {`BC$V  
assets accretion 资产增值 9'C kV[  
assets and liabilities 资产与负债 iPX6 r4-  
assets betterment statement 资产递增表;资产改进表 JzMPLmgG/  
assets lending 实物放款;有抵押贷款 Udv5Y  
assets of the company passing on the death 死者去世时转移的公司资产 f sAgXv  
assets pledged as security for liabilities 用作负债抵押的资产 nk9Kq\2f:  
assets portfolio 资产投资组合 gUzCDB^.:  
assets price 资产价格 qlmz@kTb  
assets quality 资产质素 iD#HB o  
assets realization 资产变现 C"_f3[Z  
assets refinancing arrangement 资产再集资安排 8P.UB{QNe  
assets securitization 资产证券化 @$z/=gsy  
assets situated outside Hong Kong 在香港以外地方的资产 v;AMx-_WH  
assets stripping 削减资产;拆卖资产 ]W3D4Swq  
assets value 资产值 Xjc{={@p3  
assignee 承让人 \ Xow#@[  
assignment 转让;转让书;转让契 E6|!G  
assignment of interest 权益转让 _@jBz"aq\  
assignment of letters patent and trade mark 专利证书及商标转让 O79;tA<k  
assignment of property 物业转让;物业转让书 F@4XORO;  
assignment right 转让权 KB!.N[!v  
assignor 转让人 $/5<f<%u&)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fg"@qE-;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !fr /WxJ  
associate member 附属会员 .g_B KeU  
associated body corporate 相联法人团体 -Czq[n=0(  
associated company 相联公司;联属公司 [4sI<aH  
associated corporation 相联法团 J Sz'oA5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,A9pj k'  
公认会计师公会〔英国〕 Ps5UX6\ .m  
Association of Futures Exchange Brokers 香港期货经纪协会 ZYZQ?FN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 h[72iVn  
association of underwriters 承保人组织 I <`9ANe  
assumption of control 接管 6*%3O=*  
assurance 担保;保险;转易;转易书 8WK%g0gm  
assurance of interest 权益的转易 WJCEiH  
at 19XX price 按一九XX年价格计算 $Z(fPKRN/  
at a discount 按赔价计算;按贴水价格计算;打折扣 uhvmh  
at a premium 按溢价计算;按升水价格计算 N r5 aU6]  
at call 通知付款;按通知 eYBo*  
at constant market price 按固定市价计算 [RG&1~  
at constant price 按固定价格计算 a(&!{Y1bt  
at cost 按成本计算 HB yk 1  
at current market price 按当时市价计算;按现时市价计算 YP{)jAK  
at current price 按当时价格计算;按现时价格计算 e|u|b  
at factor cost 按要素成本计算;按生产要素成本计算 b}4k-hZL  
at money-of-the-day price 按付款当日价格计算  Hi#'h  
at or better 按指定或较佳价位〔买卖指令〕 2GQ q(_  
at par 按面值计算;平价 VQF!|*#  
at sight 见票即付 NKB,D$!~&  
at the close 按收市盘 Vc|r(lM  
at the opening 按开市盘 \)859x&(  
attestation 见证;见证条款 n-[J+DdB  
at-the-money option 平价期权 B8-v!4b0`  
attorney 受权人;受托代表人 GCCmUR9d  
attornment 新拥有人承认书 HubSmbS1  
attributable profit 可归属利润 C-4NiXa  
attributable share value 可归属股份价值 pisjfNT`o  
Auckland Stock Exchange 奥克兰证券交易所 JViglO1\  
auction 拍卖 t] LCe\#  
auctioneer 拍卖商 }7YDe'5V  
audit 审计;核数 z:<mgp&/<  
Audit Commission 审计署 [q]"_4L0;d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A,D67G<v`  
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〕 D(xgadr  
audit review 帐目审查 , "w`,c>!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r(NfVQF  
audited account 审计帐目;经审计的帐目 y]Q G;  
audited annual account 经审计的周年帐目 hWpn~q  
audited balance sheet 经审计的资产负债表 '(A)^K>+  
auditor 核数师;核数主任;审计师 T0n=nC}<  
auditor's certificate 核数师证明书;审计师证明书 %\#s@8=2u  
auditor's report 核数师报告;审计师报告 6+"P$Ed#i  
Aussie bond 澳元债券 -G&>b D  
austerity budget 紧缩预算 }LQ*vD-Jj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q#wg2  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?T-6|vZA  
Australian Dollar [AUD] 澳元 S@]7   
Australian Options Market 澳大利亚期权市场 .E:[ \H"  
Australian Securities Commission 澳洲证券事务监察委员会 J,;[n*s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $+P9@Q$  
Australian Stock Exchange 澳大利亚证券交易所 \7z&iGe!  
Austrian Schilling [ATS] 奥地利先令 Zy^mSI4i  
authentication 认证;鉴证 *A}QBZ  
authority to purchase 委托购买证;委购书 qCK)FOU  
authorization 认可;核准;授权;授权书 [C d"@!yA  
authorization by direction 指示授权 ^ a%U *>P  
authorization by instruction 指令授权 M"[s5=:Lo  
authorization by warrant 令状授权 B%!z7AT  
authorization of unit trust 单位信托的认可 2zR*`9$  
authorized agent 指定代理人 J7X-=E D  
authorized capital 法定资本 1 Y_e1tgmm  
authorized clerk 出市员 lQQXV5NV  
authorized dealer 认可交易商 x bF*4;^SI  
authorized financial institution 认可财务机构 ;;'b;,/  
authorized fund 认可基金 Ry*NRP;  
authorized fund house 获授权的基金公司;认可基金公司 -}|GkTM  
authorized institution 认可机构 i$[wgvJIV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W Da;wt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I7b(fc-r  
authorized insurer 获授权保险人;获认可承保人 ,t5X'sY L  
authorized investment 特准投资项目 *9)7.} uY  
authorized person 获授权人 > kOca  
authorized representative 获授权代表 k7P~*ll$  
authorized share capital 法定股本 aVvi_cau  
automated quotation system 自动报价系统 p'1n'|$e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |sz`w^#  
自动交易系统〔香港期货交易所有限公司〕 )3v0ex@Jl  
automatic adjustment mechanism 自动调整机制 *0M#{HQ  
automatic adjustment system 自动调整系统 8[5%l7's  
Automatic Clearing House 自动票据交换所 *9e T#dH  
automatic exchange rates accumulation system 自动化汇率累集系统 AfW63;kH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8=ubMqr[  
automatic teller machine [ATM] 自动柜员机 Nw $io8:d  
autopay 自动转帐 vc o/h  
available assets 可用资产 I!lzOg4~  
available fiscal reserve 现存财政储备  SzkF-yRd  
available profit 可用利润 s`F v!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 adtK$@Yeg  
average 平均;平均数;海损 B' 6^E#9  
average basic salary 平均基本薪金 hk4f)z  
average consumer expenditure 平均消费开支;一般消费开支 ?cdSZ'49[  
average cost 平均成本 ep<Ad  
average cost of land production 增辟土地平均成本 dj4 g  
average daily turnover 平均每日成交额 {;^boo q  
average daily wage rate 平均每日工资率 Us.yKAHPV  
average expenditure pattern 平均开支模式 `Yp\.K z  
average growth rate 平均增长率 ERQ a,h/  
average net fixed assets 固定资产平均净值 $+Ke$fq.>  
average of relatives 相对价格平均数 E (tdL,m'  
average price 平均价格 g(<02t!OT=  
average propensity to consume 平均消费倾向;一般消费倾向 m3XL;1y:a  
average propensity to save 平均储蓄倾向;一般储蓄倾向 B#o(21s  
average rate 平均率 kH*l83  
average revenue 平均收入;平均收益 V[,/Hw~d%  
average stock 平均库存;平均存货 At%g^  
average yearly rent 平均年租 6,M>'s,N  
avoidance of double taxation 避免双重课税 m s\:^a  
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 aAO[Y"-:,Y  
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