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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: cWo>DuW&  
A share A股;甲类股份 ^;ZpK@Luk  
abatement of tax 减税;减扣免税额 QDW,e]A  
ABN AMRO Bank N.V. 荷兰银行 &[{sA;  
above-the-line expenditure 线上项目支出;经常预算支出 k={1zl ;  
above-the-line receipt 线上项目收入;经常预算收入 0R? @JC  
ABSA Asia Limited 南非联合亚洲有限公司 6O,k! y>  
absolute change 绝对数值变更 %\HE1d5;  
absolute expenditure 实际开支 N {{MMIq  
absolute guideline figure 绝对准则数字 <[n:Ij  
absolute interest 绝对权益 bvJ@H Z$  
absolute order of discharge 绝对破产解除令 3 1c*^ZE.  
absolute profit margin 绝对利润幅度 lx4p Tw1  
absolute value 实值;绝对值 [K,P)V>K  
absolutely vested interest 绝对既得权益 S'^ q  
absorbed cost 已吸收成本;已分摊成本 lTu& 9)  
absorption 吸收;分摊;合并 d+G%\qpzQ  
absorption rate 吸收率;摊配率;分摊率 f.$[?Fi  
ACB Finance Limited 亚洲商业财务有限公司 h2x9LPLBxT  
acceptable form of reciprocity 合理的互惠条件 PX/Y?DP  
acceptable rate 适当利率;适当汇率 C_>XtcU  
acceptance agreement 承兑协议 6)0.q|Q  
acceptance for honour 参加承兑 ),vDn}>  
acceptor 承兑人;接受人;受票人 )V~=B]  
acceptor for honour 参加承兑人 s}". po]  
accident insurance 意外保险 fZ &  
Accident Insurance Association of Hong Kong 香港意外保险公会 x#3*C|A  
accident insurance scheme 意外保险计划 u; KM[FmK  
accident year basis 意外年度基准 LDEc}XXb  
accommodation 通融;贷款 O >+=cg  
accommodation bill 通融票据;空头票据 UFT JobU  
accommodation party 汇票代发人 p~3 x=X4  
account balance 帐户余额;帐户结余 0ZwXuq  
account book 帐簿 k L6s49  
account collected in advance 预收款项 /d}"s.3p  
account current book 往来帐簿 BFw_T3}zn  
account of after-acquired property 事后取得的财产报告 {e|.AD  
account of defaulter 拖欠帐目 %w[Z/  
account payable 应付帐款 q=->) &D%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _p4]\LA  
account receivable 应收帐款 9s_^?q  
account receivable report 应收帐款报表 {|>Wwa2e  
account statement 结单;帐单;会计财务报表 deaB_cjdI  
account title 帐户名称;会计科目 e(/F:ZEh  
accountant's report 会计师报告 !@ ]IJ"\  
Accountant's Report Rules 会计师报告规则 *GoTN  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ssLswb  
Accounting Arrangements 《会计安排》 >w<w*pC  
accounting basis 会计基础 @%x2d1FS  
accounting by Official Receiver 破产管理署署长呈交的帐目 nS3Aadm  
Accounting Circular 《会计通告》 d/yF}%0QI  
accounting class 会计类别 NjZ~b/  
accounting date 记帐日期;会计结算日期 ^wWbW&<Tg  
accounting for money 款项核算 O=+$X Pa|  
Accounting Officer 会计主任 L$3lsu!4n  
accounting period 会计报告期;会计期 R 39_!  
accounting policy 会计政策;会计方针 XfE9QA[  
accounting practice 会计惯例 R+NiIoa  
accounting principle 会计准则 Ws|`E `6O  
accounting record 会计记录 P #! N  
accounting report 会计报告 gZ^Qt.6Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QPB,B>Z  
Accounting Society of China 中国会计学会 \mh #MMp  
accounting statement 会计报表 8u~  
accounting system 会计制度;会计系统 :p}8#rb  
accounting transaction 会计事项;帐务交易 /a^ R$RHl'  
accounting treatment 会计处理 nyi!D   
accounting year 会计年度 tXtNK2-1  
accretion 增值;添加 8O]`3oa>  
accrual 应计项目;应累算数目 z mip  
accrual basis 应计制;权责发生制 4zS0kk;+  
accrual basis accounting 应计制会计;权责发生制会计 =[]6NjKS,  
accrue 应累算;应计 ciODTq?  
accrued benefit 应累算利益 3E*m.jX  
accrued charges 应计费用 [s[ZOi!;I  
accrued cumulative preference share dividend 应累算的累积优先股股息 e^\e;>Dh>  
accrued expenses 应累算费用 Gqd|F>  
accrued interest payable 应付利息;应计未付利息 (&eF E;c  
accrued interest receivable 应收利息;应计未收利息 t}_ #N'`  
accrued right 累算权益  "&k(lQ4  
accruing profit 应累算的利润 V>T?'GbS  
accumulated fiscal reserve 累积财政储备 gm)Uyr$  
accumulated profit 累积利润;滚存溢利 <$e|'}>A  
accumulated reserve 累积储备 ?v M9 !  
accumulation of surplus income 累积收益盈余 ecs 0iW-,  
acquired assets 既得资产 +`GtZnt#  
acquisition 收购;购置;取得 ,9bnR;f\  
acquisition cost 购置成本  <EU R:  
acquisition expenses 购置费用 ^C'0Y.H S  
acquisition of 100% interest 收购全部股权 :+Ukwno?/  
acquisition of control 取得控制权 1V1I[CxlX  
acquisition of fixed assets 购置固定资产 70 7( LG  
acquisition of shell “买壳” op9dYjG7  
acquisition price 收购价 b*?u+tWP_  
act of God 天灾 ?p@J7{a  
acting partner 执事合伙人 `5@F'tKQ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 K{ar)_V/  
active partner 积极参与的合伙人 .c-a$39  
active trading 交投活跃 &$/ #"lW,V  
actual circulation 实际流通 d)vP9vXy  
actual cost 实际成本 oV:oc,  
actual expenditure 实际开支;实际支出 D;C';O  
actual income 实际入息;实际收入;实际收益 XJe=+_K9  
actual market 现货市场 ffmtTJFC5  
actual price 现货价;实际价格  eo9/  
actual profit 实际利润 =p'+kS+  
actual quotation 实盘;实际价位;实际报价 JnsJ]_<  
actual year basis 按实际年度计算 r+Ki`HD%  
actuals 实货 O<cP1TF  
actuarial investigation 精算调查 ;`#R9\C=h  
actuarial principle 精算原则 ;Z{D@g+  
actuarial report 精算师报告 ElQ?|HsQ6p  
Actuarial Society of Hong Kong 香港精算学会 7v%c.  
actuarial valuation 精算师估值 \_1a#|97e  
actuary 精算师 WSHPh hM  
ad referendum agreement 暂定协议;有待覆核的协定 Y/.C+wW2  
ad valorem duty 从价税;按值征税 }aRib{L  
ad valorem duty system 从价税制 ^MvuFA ,C  
ad valorem fee 从价费 AVpg  
ad valorem tariff 从价关税 f zo'9  
additional allowance 额外免税额 h) Wp  
additional amount for unexpired risk 未过期风险的额外款额 =Hd yra  
additional assessable profit 补加应评税利润 n6% `  
additional assessment 补加评税 uAPVR  
additional commitment 额外承担 :82h GU  
additional commitment vote 额外承担拨款 #; ?3k uq(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v3-' G gM  
additional dependent parent allowance 供养父母额外免税额 E7A!,A&>  
additional provision 额外拨款 m]2xOR_  
additional stamp duty 附加印花税 {=[>N>"  
additional tax 补加税罚款;补加税款 e NIzI]~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]X>yZec  
adjudged bankrupt 被裁定破产 G7CeWfS  
adjudicated bankrupt 裁定破产人 ls@]%pz.1d  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H\S)a FY[  
adjudication of bankruptcy 裁定破产;宣告破产 lDYgt UKG  
adjudication of insolvency 裁定无力偿还债务 [7v|bd  
adjusted actual 经调整的实数;调整后的实数 5^Qa8yA>7  
adjusted current assets 经调整的流动资产;调整后的流动资产 !y _{mE?V(  
adjusted figure 经调整的数字;调整后的数额 |Ghk8 WA  
adjusted liabilities 经调整的负债;调整后的负债 nzflUR{`-  
adjusted loss 经调整的亏损;调整后的亏损 h+g\tYWGP  
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 v(2N@s <%  
adjusted profit 经调整的利润;调整后的利润 J3_aHI  
adjusted surplus 经调整的盈余额;调整后的盈余额 u;_~{VJ-  
adjusted value 经调整的价值;调整后的价值 uNzc,OH  
adjustment 调整;修订;理算〔保险〕 +x"uP  
adjustment centre 调剂中心 FRd"F$U  
adjustment lag 调整过程的时间差距;调整时差 ^AP8T8v  
adjustment mechanism 调整机制 X .t4;  
adjustment of loss 亏损调整 \~5|~|9<  
adjustment process 调整过程;调整程序 jfuHZ^YA  
adjustment range 调整幅度 D!&(#Vl _  
administered exchange rate 受管制汇率 P"vrYom  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3xChik{  
administration expenses 行政费用 =j,WQ66r3  
administration fee 手续费;行政费 F[jE#M=k  
administration in bankruptcy 破产管理 Ha@; Sz<R  
administration order 遗产管理令 5BhR4+1J  
administrator 管理人;遗产管理人 iQ/~?'PB  
administrator of the estate 遗产管理人 +"?+Be  
admission of debt 债项承认书 o <q*3L5  
admission of proof 接纳债权证明 7PY$=L48A  
advance 放贷款项;垫付款项;预支款项;预付款项 2zTi/&K&  
advance account 暂支帐目;预付款帐户 <sH}X$/  
advance compensation 预付补偿金 !$Nj!  
advance from shareholder 股东垫款 9-ozrw8t  
advance pending reimbursement 预支以待日后付还 bU! v  
advanced economy 先进经济体系 cl~Yx 4  
advancement 预付;预付财产 n"(!v7YNp  
advances warrant 垫款令 P=94  
advancing 贷出 s\ -,RQ1  
adverse balance 逆差 .9jKD*U|  
adverse exchange 逆汇 z]G|)16  
advertisement addressed to shareholders 在报章刊登的致股东通告 s*izhjjX  
advice for collection 托收通知书 0* $w(*  
advice of drawing 提款通知书;汇票通知书 ?%s>a8w  
advice of payment 付款通知 x}] 56f  
Advisory Committee [Securities and Futures Commission] eM5?fE&!&  
谘询委员会〔证券及期货事务监察委员会〕 Zzlf1#26\  
Advisory Committee on Diversification 经济多元化谘询委员会 ~ nsb  
affidavit 誓章;遗产申报誓章 4V,.Oi  
affidavit of no receipt 述明无收款的誓章  $GJT  
affiliate 联号;联营公司;附属公司 x|6]+?l@6  
affiliated company 附属公司;联号;联营公司 -R`{]7V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 YFO{i-*q  
affordability 负担能力 YT\@fgBt  
African Development Bank [AfDB] 非洲开发银行 g$nS6w|5H  
after-acquired property 事后取得的财产 5'lPXKn+L  
after-hours dealing 市后交易 #4^d#Gj  
after-tax profit 税后盈利;税后利润;税后溢利 B 71/nt9  
agency agreement 代理协议 @]@|H?  
agency expenses 代理机构的开支 _wq?Pa<)e  
agency fee 代理费 &R94xh%@(  
Agency Law 《代理法》 7>E.0DP  
agent 代理人;承销人 k ka5=u  
agent of company 公司代理人 7zM:z,  
agent's fee 代理人费;经纪费 }s}g}t8v-  
aggregate 总计;总数;总体数字 y?$DDD  
aggregate amount 总款额;总额 f O*jCl  
aggregate assets and liabilities 总体资产与负债 Wq1>Bj$J8  
aggregate at constant price 按固定价格计算的总体数字 NX @FUct;  
aggregate demand 总需求 ++0)KSvw  
aggregate gross position 总持仓量 OK [J h  
aggregate limit 总限额 #oUNF0L@6  
aggregate of salaries tax 合计薪俸税 VeoG[Jl  
aggregate performance 总体表现;总体业绩 zCx4DN`  
aggregate supply 总体供应 f9De!"*&  
aggregate surplus 总盈余 l:85 _E  
aggregate total 整体总额 /(N/DMl[  
aggregate value 总值;合计价值 isQ(O  
aggregated basis 合计基准 'YL[s  
aggregated net chargeable income 合计应课税入息实额 FwCb$yE#M  
aggregation 合并计算;合计;总和 @YJI'Hf67  
aggregation of incomes of husband and wife 夫妇入息合并计算 :D.0\.p  
aggregation of property 财产的总和 =*mT{q@  
agio 差价;贴水 ~ Z\:Nx  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 8Lo#{`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f[^f/jGm  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *r7v Dc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1\.$=N  
《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》 x$Dq0FX!%_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;a:H-iC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )BP*|URc  
agreement for a settlement 授产协议 K@D\5s|1|  
agreement for assignment 转让协议 )#=J<OpG  
agreement for sale 售卖协议;买卖协议 5(1:^:LGK  
agreement for sale and purchase 买卖协议 -3I3 X  
agreement for the payment of interest 支付利息协议 $NXP)Lic)  
agreement for the repayment of money 还款协议 wKV4-uyr  
agreement of reinsurance 再保险协议 #+ I'V\ [  
Agricultural Bank of China 中国农业银行 .Eao|;  
air passenger departure tax 飞机乘客离境税 \CbJU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HgI!q<)  
airport tax 机场税 tXD$HeBB?  
alcohol duty 酒精税 %,$n^{v  
alienation 让与;让渡;转让 ?^}30V:E  
alimony 生活费;赡养费 TCtZ2 <'  
All Ordinaries Index [AOI] 所有普通股指数 _VtQMg|u  
all risks 全险;综合险 {zdMmpQF  
All Sales Record for Stock Market 《股票市场成交报告》 c'2d+*[  
Allied Capital Resources Limited 新联财务有限公司 rqdwQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \@LTXH.  
allocation letter 拨款信件 ^J!q>KJs  
allocation of fund 分配款项;预留款项 bx@l6bpQ  
allocation of profit 利润分配;溢利分配 {T){!UVp!  
allocation warrant 拨款令 *b~6 BM$  
allotment 分配;配股 p?@ %/!S  
allotment notice 股份配售通知;配股通知 @mp`C}x"0&  
allotment of shares 股份分配 je4l3Hl  
allowable 可获宽免;免税的 bDI%}k9#  
allowable business loss 可扣除的营业亏损  6@S6E(^  
allowable expenses 可扣税的支出 :2 ;Jo^6Se  
allowance 免税额;津贴;备抵;准备金 KyvZ? R  
allowance for debts 债项的免税额 sp9gz~Kq  
allowance for depreciation by wear and tear 耗损折旧免税额 J=4>zQLW  
allowance for funeral expenses 殡殓费的免税额 PNU(;&2<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Q?{%c[s  
allowance for repairs and outgoings 修葺及支出方面的免税额 y_]+;%w:  
allowance to debtor 给债务人的津贴 @ZKf3,J0  
alteration of capital 资本更改 W U(_N*a  
alternate trustee 候补受托人 E8Dh;j  
amalgamation 合并 yU?jmJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ; * [:~5Wc  
ambit of charges 征税范围;收费范围 ~Bd=]a$mj  
amended valuation 经修订的估值 $o^Z$VmL  
American Commodities Exchange 美国商品交易所 JzHG5nmB  
American Express Bank Limited 美国运通银行 =bVPHrKNQ  
American Stock Exchange 美国证券交易所 Z:; }  
amortization 摊销 9>""xt  
amount due from banks 存放银行同业的款项 6_LeP9s )  
amount due from banks abroad 存放海外银行同业的款项 2Xb, i  
amount due from holding companies 控股公司欠款 6% D9;-N)  
amount due from local banks 存放本港银行同业的款项 " qI99e  
amount due to banks 银行同业的存款 p{FI_6db  
amount due to banks abroad 海外银行同业的存款 Bf_$BCyGW  
amount due to holding companies 控股公司存款 q}1ZuK`6  
amount due to local banks 本港银行同业的存款 H=r-f@EOrI  
amount due to outport banks 外埠银行同业的存款 t>"%exdoZ  
amount for note issue 发行纸币的款额 sE1cvAw9l  
amount of bond 担保契据的款额 4ls:BO;k]  
amount of consideration 代价款额 *6uccx7{  
amount of contribution 供款数额 ?GhyVXS y.  
amount of indebtedness 负债款额 8~sP{V%  
amount of principal of the loan 贷款本金额 )8Va%{j  
amount of rates chargeable 应征差饷数额 9 _d2u#  
amount of share capital 股本额 }x8!{Y#cF  
amount of sums assured 承保款额 1+o]+Jz|  
amount of variation 变动幅度 3>,}N9P-v  
amount of vote 拨款数额 !<bwg  
amount payable 应付款额 !_S>ER  
amount receivable 应收款额 V5|ANt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 boh?Xt-$  
analysis 分析 a"8[,A3  
ancillary risk 附属风险 s6H'}[E<  
annual account 周年帐目;周年帐目报表;年度决算;年结 95DEuReKi  
annual accounting date 年结日期 Zed Fhm  
annual allowance 每年免税额;年积金;年度津贴;年津 nK&]8"  
annual balance 年度余额 ~j0rORy]  
annual disposable income 每年可动用收入 'J|2c;M\x  
annual estimates 周年预算 B.z$0=b  
annual fee 年费 8v:{BHX  
annual general meeting 周年大会 ?RRO  
annual growth rate 年增率;每年增长率 8~=*\ @^  
annual long-term supplement 长期个案每年补助金 y(A' *G9  
annual pensionable emolument 可供计算退休金的年薪 O&`.R|v  
annual report 年报 c:[k+_Zr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V+d_1] l  
annual return 周年报表;周年申报表;每年报税表格 U"oNJ8&%|  
Annual Return Rules 《周年报表规则》 |WS)KR !  
annual review of consumer prices 每年消费物价回顾 n*4`Tduu^  
annual roll-forward basis 逐年延展方式 "LyD  
annual salary 年薪  cby#  
annual statement 年度报表;年度决算表 i`,FXF)  
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  ;C]Ufk  
annuitant 年金受益人 h}b:-a  
annuity 年金 xNz(LZ.c  
annuity contract 年金合约 Lu.zc='\  
annuity on human life 人寿年金  *kr/,_K  
antecedent debt 先前的债项 >rG>Bz^Pu  
ante-dated cheque 倒填日期支票 Io6/Fv>!  
anticipated expenditure 预期开支 f| RmAP;X,  
anticipated net profit 预期纯利 18g_v"6o  
anticipated revenue 预期收入 $ /VQsb  
anti-inflation measure 反通货膨胀措施  %Bq~b$  
anti-inflationary stance 反通货膨胀立场 Bx\&7|,x  
apparent deficit 表面赤字 V0ze7tSG[f  
apparent financial solvency 表面偿债能力 :1v,QEb\  
apparent partner 表面合伙人 Iq$| ?MH  
application for personal assessment 个人入息课税申请书 4=PjS<Lu8  
application of fund 资金应用 m 2H4V+M+  
application to release as liquidator and to destruct the books of accounts and documents JJ.8V72;!Z  
申请免除清盘人职务及毁灭帐簿与文件 3f;=#|l  
appointed actuary 委任精算师 <,d550GSm  
appointed auditor 委任核数师;委任审计师 37AVk`a  
appointed trustee 委任的受托人 5>532X(0  
appointer 委任人 j;x()iZ<  
apportioned pro rata 按比例分摊 ez4!5&TzRm  
apportionment 分配;分摊 L"_X W no  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J0G@]H  
apportionment formula 分摊方程式 ">uN={Iy  
apportionment of estate duty 遗产税的分摊 Aoa8Q E   
appraisal 估价;评估 H`EhsYYK  
appreciable growth 可观增长 gY}In+S  
appreciable impact 显着影响 Hxu5Dx5![  
appreciable increase 可观增长 ~ELY$G.xl  
appreciation 增值;升值 Q=~"xB8  
appreciation against other currencies 相对其他货币升值 tjdPi a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A2 l?F  
appreciation tax 增值税 |Q?h"5i"(  
appropriation 拨款;拨用;拨付 6Z\aJ  
appropriation account 拨款帐目 'o$j~Mr  
Appropriation Bill 拨款法案 Z:4/lx7Bq  
appropriation-in-aid system 补助拨款办法 ,GbmL8P7Y  
approved assets 核准资产  56.!L  
approved basket stock 认可一篮子证券 0.GFg${v`  
approved budget 核准预算 z2=bbm:  
approved charitable donation 认可慈善捐款 V>6klA}o  
approved charitable institution 认可慈善机构 $ {yc t  
approved currency 核准货币;认可货币 =bKDD <(  
approved estimates 核准预算 R|; BO:S1  
approved estimates of expenditure 核准开支预算 1#vy# '  
approved overseas insurer 核准海外保险人 G5ATR<0m  
approved overseas trust company 核准海外信托公司 sqkWQ`Ur  
approved pooled investment fund 核准汇集投资基金 ~uQ*u.wi  
approved provident fund scheme 认可公积金计划 )'shpRB;1  
approved provision 核准拨款  Spm 0`  
approved redeemable share 核准可赎回股份 6F\ 6,E  
approved regional stock 认可地区性证券 V&mkS  
approved retirement scheme 认可退休金计划 I16FVdUun4  
approved subordinated loan 核准附属贷款 ;Iu _*U9)  
arbitrage 套戥;套汇;套利 Met?G0[  
arbitrageur 套戥者;套汇者 {gMe<y  
arbitrary amount 临时款项 k %I83,+  
arrangement 措施;安排;协定 ]xC56se  
arrears 欠款 ]ua3I}_B6v  
arrears of pay 欠付薪酬 TG2#$Bq1  
arrears of revenue 逾期未收税款;逾期未收的帐项 {DO9%ej)  
articles of association 组织章程;组织细则;组织章程细则 1\hLwG6Jj  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0Tj,TF  
ascertainment of profit 确定利润 o |$D|E  
"Asia Clear" “亚洲结算系统” .#EU@Hc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~id6^#&>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4,RPidv%O  
Asian Development Fund [ADF] 亚洲发展基金 E^8|xT'h6  
Asian dollar bond 亚洲美元债券 )e(<YST  
Asian dollar market 亚洲美元市场 A;AQw  
Asian dollar rate 亚洲美元利率 ^F^g(|(K  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |r9<aVlK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -jH|L{Iyq}  
asked price 沽盘;喊价;索价;卖方报价 dPUe5k)G_  
assessable income 应评税入息 1M ?BSH{  
assessable loss 应评税亏损 Kda'N$|`  
assessable profit 应评税利润 mc{z  
assessable value 应评税值 E'iE#He  
assessed profit 估定利润 $5nMD=   
assessed value 经评估价值 _!xrBdaJ  
assessment 评税;评定;估价;评税单 dX(JV' 18A  
assessment number 评税编号;估价编号 +p u[JHF  
assessment of additional tax 补加税评税 {3Inj8a=?A  
assessment of performance 业绩评估;实绩评价 Mj0 ,Y#=76  
Assessor 评税主任 ZmK=8iN9J  
asset price bubbles 资产价格泡沫 tE*BZXBlm  
asset-backed securities 具资产保证的证券 )~2\4t4|g  
assets accretion 资产增值 mhbczVw  
assets and liabilities 资产与负债 AD?zBg Zu  
assets betterment statement 资产递增表;资产改进表 eORXyh\K  
assets lending 实物放款;有抵押贷款 {C |R@S  
assets of the company passing on the death 死者去世时转移的公司资产 v,4{:y]p  
assets pledged as security for liabilities 用作负债抵押的资产 +C~h(  
assets portfolio 资产投资组合 Nd8>p.iqO  
assets price 资产价格 }'[>~&/"  
assets quality 资产质素 #W\}v(Ke  
assets realization 资产变现 \ o<ucp\J  
assets refinancing arrangement 资产再集资安排 =VC18yA  
assets securitization 资产证券化 SYJO3cY  
assets situated outside Hong Kong 在香港以外地方的资产 -wU]L5uP  
assets stripping 削减资产;拆卖资产 ~aC ?M&  
assets value 资产值 :a wt7lqv  
assignee 承让人 reu[rZ&  
assignment 转让;转让书;转让契 Xhe& "rM  
assignment of interest 权益转让 2z>-H595az  
assignment of letters patent and trade mark 专利证书及商标转让 ;|Cd q  
assignment of property 物业转让;物业转让书 ?N kKDvv  
assignment right 转让权 \Vc[/Qp7Bb  
assignor 转让人 (p]FI#y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 OG$n C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <rC%$tr  
associate member 附属会员 TY8gB!^  
associated body corporate 相联法人团体 ?(ORk|)kU  
associated company 相联公司;联属公司 ^'QO!{7f  
associated corporation 相联法团 JFv70rBe  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U4XW Kwq  
公认会计师公会〔英国〕 kn3w6]  
Association of Futures Exchange Brokers 香港期货经纪协会 N+&uR!:.C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Jr!^9i2j'  
association of underwriters 承保人组织 C?qRZB+W#  
assumption of control 接管 yr\ClIU  
assurance 担保;保险;转易;转易书 P2n8HFi  
assurance of interest 权益的转易 ?Q:SVxzUd  
at 19XX price 按一九XX年价格计算 77\+V 0cF  
at a discount 按赔价计算;按贴水价格计算;打折扣 - 2)k!5X=  
at a premium 按溢价计算;按升水价格计算 Jg#0g eU  
at call 通知付款;按通知 i(~DhXz*T  
at constant market price 按固定市价计算 #j2kT  
at constant price 按固定价格计算 \$9C1@B@  
at cost 按成本计算 2"&GH1  
at current market price 按当时市价计算;按现时市价计算 [O3:?BNY  
at current price 按当时价格计算;按现时价格计算 9NTNulD>P  
at factor cost 按要素成本计算;按生产要素成本计算 kcS7)"/ zC  
at money-of-the-day price 按付款当日价格计算 i1evB9FZ1z  
at or better 按指定或较佳价位〔买卖指令〕 $J1`.Q>)4  
at par 按面值计算;平价 rHKO13WF  
at sight 见票即付 d(IJ-qJ N  
at the close 按收市盘 8 063LWV  
at the opening 按开市盘 SkuR~!  
attestation 见证;见证条款 1!uBzO6/$  
at-the-money option 平价期权 (xgw';g  
attorney 受权人;受托代表人 eT b!xb  
attornment 新拥有人承认书 Pmv@  
attributable profit 可归属利润 BX/3{5Y>{  
attributable share value 可归属股份价值 /8; m.J>bf  
Auckland Stock Exchange 奥克兰证券交易所 /&Q{B f  
auction 拍卖 AJyN lQ  
auctioneer 拍卖商 n/ KO{:  
audit 审计;核数 (d4btcg  
Audit Commission 审计署 Kx9u|fp5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E2DfG^sGV  
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〕 @)>Z+g  
audit review 帐目审查 h,c*:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @c^ Dl  
audited account 审计帐目;经审计的帐目 (dlp5:lQz  
audited annual account 经审计的周年帐目 C1 ^%!)  
audited balance sheet 经审计的资产负债表 a0NiVF-m%  
auditor 核数师;核数主任;审计师 kQkc+sGJf  
auditor's certificate 核数师证明书;审计师证明书 36.,:!%p  
auditor's report 核数师报告;审计师报告 k`5I"-e  
Aussie bond 澳元债券 1(p:dqGS  
austerity budget 紧缩预算 { Zgd  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [IAUJ09>I  
Australia All Ordinaries Index 澳洲所有普通股票指数 >YI Vi4''  
Australian Dollar [AUD] 澳元 !Cgj >=  
Australian Options Market 澳大利亚期权市场 ^PEw#.WG  
Australian Securities Commission 澳洲证券事务监察委员会 $udhTI#,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <,CrE5Pl  
Australian Stock Exchange 澳大利亚证券交易所 U:8[%a  
Austrian Schilling [ATS] 奥地利先令 z& ;8pZr  
authentication 认证;鉴证 exq5Zc%  
authority to purchase 委托购买证;委购书 L-+g`  
authorization 认可;核准;授权;授权书 a``|sn9  
authorization by direction 指示授权 ]g-%7g|  
authorization by instruction 指令授权 JuO47}i]5  
authorization by warrant 令状授权 ~,/@]6S&Y  
authorization of unit trust 单位信托的认可 ?t YZ/  
authorized agent 指定代理人 .D@J\<,+l  
authorized capital 法定资本 4Ly>x>b<  
authorized clerk 出市员 ,l~<|\4,wv  
authorized dealer 认可交易商 lpG%rN!  
authorized financial institution 认可财务机构 ^/BGOBK  
authorized fund 认可基金 #Hrzk!&9   
authorized fund house 获授权的基金公司;认可基金公司 L/"MRQ"  
authorized institution 认可机构 ]k!Xb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '3S~QN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JP4DV=}L  
authorized insurer 获授权保险人;获认可承保人 6*i **  
authorized investment 特准投资项目 G _cJI  
authorized person 获授权人 F*P0=DD  
authorized representative 获授权代表 ^;EhKG  
authorized share capital 法定股本 s|p I`  
automated quotation system 自动报价系统 sZrVANyqb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TAXsL&Tz>  
自动交易系统〔香港期货交易所有限公司〕 m,)s8_a  
automatic adjustment mechanism 自动调整机制 ^}+\52w  
automatic adjustment system 自动调整系统 >._d2.Q'  
Automatic Clearing House 自动票据交换所 Uxjc&o  
automatic exchange rates accumulation system 自动化汇率累集系统 -leX|U}k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SES.&e|!6  
automatic teller machine [ATM] 自动柜员机 ?4':~;~  
autopay 自动转帐 CyIlv0fd}  
available assets 可用资产 m?kiGC&m  
available fiscal reserve 现存财政储备 AM- bs^  
available profit 可用利润 -PV1x1|  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 x*Z'i<;B  
average 平均;平均数;海损 `n$Ak5f  
average basic salary 平均基本薪金 Z1 Nep !  
average consumer expenditure 平均消费开支;一般消费开支 u ON(LavB  
average cost 平均成本 r,;ca6>5H  
average cost of land production 增辟土地平均成本 wsmgkg  
average daily turnover 平均每日成交额 HAn{^8"@  
average daily wage rate 平均每日工资率 -+"#G?g  
average expenditure pattern 平均开支模式 B[Lm}B[  
average growth rate 平均增长率 ]LB_ @#  
average net fixed assets 固定资产平均净值 Z8E<^<|  
average of relatives 相对价格平均数 ~A>fB2.pM  
average price 平均价格 *X .1b!  
average propensity to consume 平均消费倾向;一般消费倾向 2u$-(JfoS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,)`_?^ \$f  
average rate 平均率 ~ YH?wdT  
average revenue 平均收入;平均收益 E`TZ:W]r,  
average stock 平均库存;平均存货 @6UtnX'd  
average yearly rent 平均年租 Um+_ S@h  
avoidance of double taxation 避免双重课税 DZ|*hQU>K  
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 ob>)F^.iS  
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