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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: _82<| NN:  
A share A股;甲类股份 enWF7`  
abatement of tax 减税;减扣免税额 yi&?d&rK  
ABN AMRO Bank N.V. 荷兰银行 E]1\iV  
above-the-line expenditure 线上项目支出;经常预算支出 57'q;I  
above-the-line receipt 线上项目收入;经常预算收入 :Q8g?TZ  
ABSA Asia Limited 南非联合亚洲有限公司 Ml8E50t>;  
absolute change 绝对数值变更 F: f2s:<  
absolute expenditure 实际开支 ?UU5hek+m  
absolute guideline figure 绝对准则数字 {kT#o3,>w6  
absolute interest 绝对权益 uFMs ^^#  
absolute order of discharge 绝对破产解除令 a =9vS{  
absolute profit margin 绝对利润幅度 %!>k#F^S  
absolute value 实值;绝对值 s }Xi2^x  
absolutely vested interest 绝对既得权益 XlE$.  
absorbed cost 已吸收成本;已分摊成本 xAFek;GY?  
absorption 吸收;分摊;合并 bbM4A! N  
absorption rate 吸收率;摊配率;分摊率 gt#MeU  
ACB Finance Limited 亚洲商业财务有限公司 Cq TH!'N  
acceptable form of reciprocity 合理的互惠条件 ]w5ji  
acceptable rate 适当利率;适当汇率 |>M-+@g j  
acceptance agreement 承兑协议 ;CLR{t(N#V  
acceptance for honour 参加承兑 tbL1g{Dz,  
acceptor 承兑人;接受人;受票人 ks)fQFSbu  
acceptor for honour 参加承兑人 aA7S'[NjB  
accident insurance 意外保险 Yjpb+}  
Accident Insurance Association of Hong Kong 香港意外保险公会 #tCIuQ,  
accident insurance scheme 意外保险计划 e OO!jrT:  
accident year basis 意外年度基准 YmdsI+DbIu  
accommodation 通融;贷款 zUvB0\{q  
accommodation bill 通融票据;空头票据 i%#th'C!P  
accommodation party 汇票代发人 5R$=^gE  
account balance 帐户余额;帐户结余 ;:-}z.7Y  
account book 帐簿 ?S+/QyjcfJ  
account collected in advance 预收款项 -Mit$mFn  
account current book 往来帐簿 r[Zg 2  
account of after-acquired property 事后取得的财产报告 {\ A_%  
account of defaulter 拖欠帐目 Iwnj'R7:  
account payable 应付帐款 `#-p,NElV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -Pv P  
account receivable 应收帐款 PEMxoe<+  
account receivable report 应收帐款报表 |p'_k(z}  
account statement 结单;帐单;会计财务报表 lqhHbB  
account title 帐户名称;会计科目  /<(R  
accountant's report 会计师报告 1uK)1%vK  
Accountant's Report Rules 会计师报告规则 H57jBD  
accounting and auditing procedure 会计与审计程序;会计与核数程序 l6r%nHP@  
Accounting Arrangements 《会计安排》 _:oMyK'  
accounting basis 会计基础 cL-6M^!a  
accounting by Official Receiver 破产管理署署长呈交的帐目 c%o5 E%  
Accounting Circular 《会计通告》 I^6c 0`  
accounting class 会计类别 M'pY-/.  
accounting date 记帐日期;会计结算日期 7{?lEQ&UE  
accounting for money 款项核算 BBaHM sr  
Accounting Officer 会计主任 sE(X:[Am  
accounting period 会计报告期;会计期 .D>A'r8U  
accounting policy 会计政策;会计方针 \ x>NB  
accounting practice 会计惯例 +H5 jRw  
accounting principle 会计准则 F#zQQ)(Pf  
accounting record 会计记录 nS?S6G5h  
accounting report 会计报告 m-Mhf;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PX+"" #  
Accounting Society of China 中国会计学会 p{('KE)  
accounting statement 会计报表 Br_3qJNVP  
accounting system 会计制度;会计系统 2b{@]Fp  
accounting transaction 会计事项;帐务交易 q>Dr)x)  
accounting treatment 会计处理 TXY  
accounting year 会计年度 WV9[DFU  
accretion 增值;添加 t!+%g) @  
accrual 应计项目;应累算数目 7$E2/@f  
accrual basis 应计制;权责发生制 @ y&h4^)z  
accrual basis accounting 应计制会计;权责发生制会计 q[T_*X3o  
accrue 应累算;应计 EbHUGCMO  
accrued benefit 应累算利益 $D0)j(v  
accrued charges 应计费用 0B#rqTEKu  
accrued cumulative preference share dividend 应累算的累积优先股股息  mP`,I"u  
accrued expenses 应累算费用 RXCygPT   
accrued interest payable 应付利息;应计未付利息 <"j"h=tm}  
accrued interest receivable 应收利息;应计未收利息 0  /D5  
accrued right 累算权益 IJL^dXCu  
accruing profit 应累算的利润 [kU[}FT  
accumulated fiscal reserve 累积财政储备 7KYF16A4  
accumulated profit 累积利润;滚存溢利 uWM4O@Qn)d  
accumulated reserve 累积储备 v= 8~ZDY  
accumulation of surplus income 累积收益盈余 x_>"Rnv:K  
acquired assets 既得资产 C5W-B8>  
acquisition 收购;购置;取得 OV0cr  
acquisition cost 购置成本 ?Mgt5by  
acquisition expenses 购置费用 ^@l5u=  
acquisition of 100% interest 收购全部股权 E!O(:/*  
acquisition of control 取得控制权 RMs1{64:  
acquisition of fixed assets 购置固定资产 A `H]q5d  
acquisition of shell “买壳” T`0`]z!~  
acquisition price 收购价 Mz% d_  
act of God 天灾 btkMY<o7  
acting partner 执事合伙人 EHE6 -^F  
active market 买卖活跃的市场;交投畅旺的市场;旺市 @i1.5z  
active partner 积极参与的合伙人 -h.3M0  
active trading 交投活跃 t 's5~  
actual circulation 实际流通 /eI,]CB'z  
actual cost 实际成本 AH ?MJKY@Z  
actual expenditure 实际开支;实际支出 `zV-1)=  
actual income 实际入息;实际收入;实际收益 ]2u7?l  
actual market 现货市场 '<U[;H9\  
actual price 现货价;实际价格 !E(J ]a  
actual profit 实际利润 $[L)f| l  
actual quotation 实盘;实际价位;实际报价 =r@ie>* U  
actual year basis 按实际年度计算 _3g %F  
actuals 实货 ' ]H#0.  
actuarial investigation 精算调查 +LU).  
actuarial principle 精算原则 1dXO3hot  
actuarial report 精算师报告 ;_;H(%uY  
Actuarial Society of Hong Kong 香港精算学会 NEjB jLJZ  
actuarial valuation 精算师估值 QRn:=J%W W  
actuary 精算师 ^{:[^$f:l  
ad referendum agreement 暂定协议;有待覆核的协定 s^x , S  
ad valorem duty 从价税;按值征税 <jg wdbT"6  
ad valorem duty system 从价税制 jAK`96+D~b  
ad valorem fee 从价费 \)s 3]/"7  
ad valorem tariff 从价关税 RM / s :  
additional allowance 额外免税额 9EY_R&Yq%  
additional amount for unexpired risk 未过期风险的额外款额 >LRaIU>  
additional assessable profit 补加应评税利润 vzgudxG'z  
additional assessment 补加评税 pQ6t]DJ4  
additional commitment 额外承担 PhaQ3%  
additional commitment vote 额外承担拨款 %%H. &*i,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 itvy[b-*  
additional dependent parent allowance 供养父母额外免税额  4pOc`  
additional provision 额外拨款 M KE[Yb?  
additional stamp duty 附加印花税 <=LsloI  
additional tax 补加税罚款;补加税款 sC'A_-'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ,YuWz$aF{  
adjudged bankrupt 被裁定破产 +HVG5l  
adjudicated bankrupt 裁定破产人 {Rh+]=7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [~rk`  
adjudication of bankruptcy 裁定破产;宣告破产 1OJD\wc  
adjudication of insolvency 裁定无力偿还债务 ok W)s*7  
adjusted actual 经调整的实数;调整后的实数 ~wQ WWRk  
adjusted current assets 经调整的流动资产;调整后的流动资产 bB[*\  
adjusted figure 经调整的数字;调整后的数额 vU=k8  
adjusted liabilities 经调整的负债;调整后的负债 I(r5\A=   
adjusted loss 经调整的亏损;调整后的亏损 ~(L<uFU V  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ZYp-dlEXq  
adjusted profit 经调整的利润;调整后的利润 :/?R9JVI  
adjusted surplus 经调整的盈余额;调整后的盈余额 {  /Q?  
adjusted value 经调整的价值;调整后的价值 Y$DgL h  
adjustment 调整;修订;理算〔保险〕 *1 eTf  
adjustment centre 调剂中心 zz''FmedF  
adjustment lag 调整过程的时间差距;调整时差 -V)5Tr=  
adjustment mechanism 调整机制 ?f%DVK d  
adjustment of loss 亏损调整 (]# JpQ  
adjustment process 调整过程;调整程序 "q#kh,-C  
adjustment range 调整幅度 _J$p <  
administered exchange rate 受管制汇率 6T aT_29  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mfi'>o#  
administration expenses 行政费用 z4OR UQ  
administration fee 手续费;行政费 - G2M;]Cn  
administration in bankruptcy 破产管理 MLDg).5  
administration order 遗产管理令 ;Z<*.f'^fc  
administrator 管理人;遗产管理人 {b8Y-  
administrator of the estate 遗产管理人 QRc=-Wu_(  
admission of debt 债项承认书 ,)\5O0 D6  
admission of proof 接纳债权证明 `oI/;&  
advance 放贷款项;垫付款项;预支款项;预付款项 x'PjP1  
advance account 暂支帐目;预付款帐户 \|4MU"ri  
advance compensation 预付补偿金 J}`$WL:  
advance from shareholder 股东垫款 Q $,kB<M  
advance pending reimbursement 预支以待日后付还 OCoRcrAx  
advanced economy 先进经济体系 _TeRsA  
advancement 预付;预付财产 EYj2h .k  
advances warrant 垫款令 %QcG^R  
advancing 贷出 DT~y^h  
adverse balance 逆差 \< +47+  
adverse exchange 逆汇 pHbguoH,  
advertisement addressed to shareholders 在报章刊登的致股东通告 3lEU$)QA3  
advice for collection 托收通知书 Gt *<?  
advice of drawing 提款通知书;汇票通知书 ,'0oj$~S:  
advice of payment 付款通知 Yoym5<xE  
Advisory Committee [Securities and Futures Commission] T;e(Q,!H  
谘询委员会〔证券及期货事务监察委员会〕 V$]a&wM<5  
Advisory Committee on Diversification 经济多元化谘询委员会 (~yJce  
affidavit 誓章;遗产申报誓章 Bd]DhPhJ  
affidavit of no receipt 述明无收款的誓章 'S-"*:$,u  
affiliate 联号;联营公司;附属公司 %b'VEd7  
affiliated company 附属公司;联号;联营公司 74N\G1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rnrx%Q  
affordability 负担能力 `e69kBAm  
African Development Bank [AfDB] 非洲开发银行 |gxB; GG  
after-acquired property 事后取得的财产 kj"_Y"q=  
after-hours dealing 市后交易 vnOF$6n  
after-tax profit 税后盈利;税后利润;税后溢利 rMFf8D(Y  
agency agreement 代理协议 (N>ew)Ke  
agency expenses 代理机构的开支 BY2txLLB  
agency fee 代理费 a[9OtZX<  
Agency Law 《代理法》 uS10P7N}  
agent 代理人;承销人 E;e2{@SX2K  
agent of company 公司代理人 iPL'JVPZ  
agent's fee 代理人费;经纪费 oN}j<6s  
aggregate 总计;总数;总体数字 &wC.?w$  
aggregate amount 总款额;总额 %LaC$w_X  
aggregate assets and liabilities 总体资产与负债 5m;wMW<  
aggregate at constant price 按固定价格计算的总体数字 zEL[%(fnc  
aggregate demand 总需求 Ljs(<Gm)-  
aggregate gross position 总持仓量 p%qL0   
aggregate limit 总限额 B=xZkc  
aggregate of salaries tax 合计薪俸税 %Q4w9d  
aggregate performance 总体表现;总体业绩 w%u[~T7OI  
aggregate supply 总体供应  x a,LV  
aggregate surplus 总盈余 ]=$ ay0HC  
aggregate total 整体总额 /9^0YC;Y*  
aggregate value 总值;合计价值 N.cRZm%  
aggregated basis 合计基准 WK5bt2x  
aggregated net chargeable income 合计应课税入息实额 G+yz8@  
aggregation 合并计算;合计;总和 ~_\2\6%1^n  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZuV  
aggregation of property 财产的总和 \) ONy9  
agio 差价;贴水 !f2>6}hE  
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》 ]$*_2V3VA$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment P+l^Ep8P  
《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》 +:8YMM#9V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;a77YL TQ  
《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》 eWs^[^c.<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jWCC`0 T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q%h o[KU  
agreement for a settlement 授产协议 /{} ]Hu  
agreement for assignment 转让协议 _Dt TG<E  
agreement for sale 售卖协议;买卖协议 , |B\[0p  
agreement for sale and purchase 买卖协议 &BR?;LD  
agreement for the payment of interest 支付利息协议 ?2/M W27w  
agreement for the repayment of money 还款协议 gVWLY;c 3}  
agreement of reinsurance 再保险协议 QVhBHAw  
Agricultural Bank of China 中国农业银行 ,6)y4=8 L  
air passenger departure tax 飞机乘客离境税 r+yLK(<zp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .Cd$=v6  
airport tax 机场税 AV`7> @  
alcohol duty 酒精税 FNO lR>0e  
alienation 让与;让渡;转让 7q1l9:VYE  
alimony 生活费;赡养费 =l_"M  
All Ordinaries Index [AOI] 所有普通股指数 ~1!kU 4  
all risks 全险;综合险 jC7XdYp  
All Sales Record for Stock Market 《股票市场成交报告》 2}#PDh n  
Allied Capital Resources Limited 新联财务有限公司 M57(,#g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 gQG iph |  
allocation letter 拨款信件 eT?LMBn\  
allocation of fund 分配款项;预留款项 . 2Q/D?a  
allocation of profit 利润分配;溢利分配 q+Q)IVaU81  
allocation warrant 拨款令 Q&;qFv5-l  
allotment 分配;配股 Q:=/d$*xd  
allotment notice 股份配售通知;配股通知 ~+ur*3X  
allotment of shares 股份分配 (9%%^s]uPT  
allowable 可获宽免;免税的 <H#K`|Ag  
allowable business loss 可扣除的营业亏损 j3F=P  
allowable expenses 可扣税的支出 k}gs;|_  
allowance 免税额;津贴;备抵;准备金 7 4UE-H)  
allowance for debts 债项的免税额 XcneH jpR  
allowance for depreciation by wear and tear 耗损折旧免税额 );LwWKa  
allowance for funeral expenses 殡殓费的免税额 MeS$+9jV(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zvg&o)/[  
allowance for repairs and outgoings 修葺及支出方面的免税额 s o s&  
allowance to debtor 给债务人的津贴 ttRH[[E(  
alteration of capital 资本更改 zW.sXV,  
alternate trustee 候补受托人 CAO{$<M5m  
amalgamation 合并 osI(g'Xb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )2hoO_l:  
ambit of charges 征税范围;收费范围 m#p^'}]!;  
amended valuation 经修订的估值 D.f=!rT7E7  
American Commodities Exchange 美国商品交易所 wxrT(x|  
American Express Bank Limited 美国运通银行 0^^i=iE-u  
American Stock Exchange 美国证券交易所 YO61 pZY  
amortization 摊销 JASn\z  
amount due from banks 存放银行同业的款项 ?a(3~dh|  
amount due from banks abroad 存放海外银行同业的款项 ay.IKBXc  
amount due from holding companies 控股公司欠款 4v$AM8/o  
amount due from local banks 存放本港银行同业的款项 i{0_}"B  
amount due to banks 银行同业的存款 : r=_\?  
amount due to banks abroad 海外银行同业的存款 'Mtu-\  
amount due to holding companies 控股公司存款 BO|Jrr>  
amount due to local banks 本港银行同业的存款 =)LpMTz  
amount due to outport banks 外埠银行同业的存款 {5`?0+  
amount for note issue 发行纸币的款额 =7> ~u  
amount of bond 担保契据的款额 l{g( z !  
amount of consideration 代价款额 >kT~X ,o  
amount of contribution 供款数额 =uTV\)  
amount of indebtedness 负债款额 >Fh@:M7z  
amount of principal of the loan 贷款本金额 }+1oD{  
amount of rates chargeable 应征差饷数额 x.Y,]wis  
amount of share capital 股本额 NST6pu\,U  
amount of sums assured 承保款额 ~Otf "<  
amount of variation 变动幅度 T~E83Jw  
amount of vote 拨款数额 ,vj^AXU  
amount payable 应付款额 HVp aVM  
amount receivable 应收款额 6h%(0=^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 95/C4q  
analysis 分析 Yn/-m Z  
ancillary risk 附属风险 DEhA8.v  
annual account 周年帐目;周年帐目报表;年度决算;年结 CXA8V"@&b/  
annual accounting date 年结日期 I 3PnyNZ  
annual allowance 每年免税额;年积金;年度津贴;年津 PHkvt!uH  
annual balance 年度余额 "AVc^>  
annual disposable income 每年可动用收入 !T)>q%@ai  
annual estimates 周年预算 YoA$Gw2  
annual fee 年费 O&uOm:/(  
annual general meeting 周年大会 Pe.D[]S  
annual growth rate 年增率;每年增长率 J^cDa|j  
annual long-term supplement 长期个案每年补助金 I(SE)%!%S  
annual pensionable emolument 可供计算退休金的年薪 w93,N+es6  
annual report 年报 *yx:nwmo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FqfeH_-U  
annual return 周年报表;周年申报表;每年报税表格 Sz&`=x#  
Annual Return Rules 《周年报表规则》 cA kw5}P   
annual review of consumer prices 每年消费物价回顾 P<~ y$B  
annual roll-forward basis 逐年延展方式 @U5o;X!qU  
annual salary 年薪 &[uGfm+@  
annual statement 年度报表;年度决算表 CDhk!O..  
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 q6dq@   
annuitant 年金受益人 %qMk&1  
annuity 年金 iuEdm:pW  
annuity contract 年金合约 ns-x\B?^  
annuity on human life 人寿年金 %k_JLddlW  
antecedent debt 先前的债项 @B6[RZR  
ante-dated cheque 倒填日期支票 [sBD|P;M  
anticipated expenditure 预期开支 (0r6_8e6xv  
anticipated net profit 预期纯利 e [n>U@  
anticipated revenue 预期收入 !*;)]j  
anti-inflation measure 反通货膨胀措施 AF !_! qc;  
anti-inflationary stance 反通货膨胀立场 sXTO`W/  
apparent deficit 表面赤字 ;A_QI>>  
apparent financial solvency 表面偿债能力 z; +x`i.  
apparent partner 表面合伙人 cl:YN]BK  
application for personal assessment 个人入息课税申请书 &x3y.}1  
application of fund 资金应用 _wMz+<7bY  
application to release as liquidator and to destruct the books of accounts and documents lq~n*uwO}t  
申请免除清盘人职务及毁灭帐簿与文件 gd*\,P  
appointed actuary 委任精算师 d{ &z^  
appointed auditor 委任核数师;委任审计师 4-MA!&  
appointed trustee 委任的受托人 +?8nY.~,'  
appointer 委任人 n"JrjvS  
apportioned pro rata 按比例分摊 Kfh"XpWc$  
apportionment 分配;分摊 9Z=Bs)-y.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y`wi=(  
apportionment formula 分摊方程式 4Hw8w7us:  
apportionment of estate duty 遗产税的分摊 IaB A2  
appraisal 估价;评估 #X+)  
appreciable growth 可观增长 YL]x>7T~4t  
appreciable impact 显着影响 /D12N'VaE  
appreciable increase 可观增长 fg2}~ 02n  
appreciation 增值;升值 DIY WFVh  
appreciation against other currencies 相对其他货币升值 >}iYZ[ V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 51A>eU|  
appreciation tax 增值税 j<[<qU:  
appropriation 拨款;拨用;拨付 uAP|ASH9T  
appropriation account 拨款帐目 No?pv"  
Appropriation Bill 拨款法案 Kxq~,g=t  
appropriation-in-aid system 补助拨款办法 [ 6M8a8C  
approved assets 核准资产 L(L;z'3y  
approved basket stock 认可一篮子证券 <_+8c{G  
approved budget 核准预算 B N=,>-O%  
approved charitable donation 认可慈善捐款 VH/_0  
approved charitable institution 认可慈善机构 \K=Jd#9c  
approved currency 核准货币;认可货币 &Z?uK,8  
approved estimates 核准预算 jm!G@k6TA  
approved estimates of expenditure 核准开支预算 W;1Hyk  
approved overseas insurer 核准海外保险人 CzgLgh;:T  
approved overseas trust company 核准海外信托公司 :mij%nQ>$  
approved pooled investment fund 核准汇集投资基金 j$,`EBf`:<  
approved provident fund scheme 认可公积金计划 &wJ"9pQ~6E  
approved provision 核准拨款 jGt[[s  
approved redeemable share 核准可赎回股份 p&7>G-.  
approved regional stock 认可地区性证券 Ky+TgR  
approved retirement scheme 认可退休金计划 D_@^XS  
approved subordinated loan 核准附属贷款 b |EZ;,i  
arbitrage 套戥;套汇;套利 )vw3Y88  
arbitrageur 套戥者;套汇者 ~o+u:]  
arbitrary amount 临时款项 iVD9MHT4  
arrangement 措施;安排;协定 ;fuy}q8@7  
arrears 欠款 hod|o1C&  
arrears of pay 欠付薪酬 E @7! :  
arrears of revenue 逾期未收税款;逾期未收的帐项 u{si  
articles of association 组织章程;组织细则;组织章程细则 &{$\]sv  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {_ocW@@  
ascertainment of profit 确定利润 tw;`H( UZ^  
"Asia Clear" “亚洲结算系统” ^'}Td~(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 TR#5V@e.m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K jLj  
Asian Development Fund [ADF] 亚洲发展基金 '+$2<Ys  
Asian dollar bond 亚洲美元债券 h5~tsd}OU  
Asian dollar market 亚洲美元市场 W>Zce="_gN  
Asian dollar rate 亚洲美元利率 ?wmr~j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]p~XTZgW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _vad>-=D*U  
asked price 沽盘;喊价;索价;卖方报价 A2xORG&FD  
assessable income 应评税入息 18Ty )7r'  
assessable loss 应评税亏损 Es?~Dd  
assessable profit 应评税利润 $]O\Ryf6  
assessable value 应评税值 :g Ze>  
assessed profit 估定利润 Ih.o;8PpK  
assessed value 经评估价值 aFLm,  
assessment 评税;评定;估价;评税单 %;gD_H4mm  
assessment number 评税编号;估价编号 R\iU)QP  
assessment of additional tax 补加税评税 U!('`TYe  
assessment of performance 业绩评估;实绩评价 _c[t.\-`]  
Assessor 评税主任 h4V.$e<T&  
asset price bubbles 资产价格泡沫 c| E  
asset-backed securities 具资产保证的证券 k1X<jC]P  
assets accretion 资产增值 ) +{'p0  
assets and liabilities 资产与负债 C; ! )<(Vw  
assets betterment statement 资产递增表;资产改进表 |XeuqZa  
assets lending 实物放款;有抵押贷款 zdr?1=  
assets of the company passing on the death 死者去世时转移的公司资产 zD?<m J`  
assets pledged as security for liabilities 用作负债抵押的资产 :z.< ||T  
assets portfolio 资产投资组合 JIK;/1  
assets price 资产价格 tL D.e  
assets quality 资产质素 *F=w MWa  
assets realization 资产变现 2Ddrxc>48  
assets refinancing arrangement 资产再集资安排 hF6EOCY6D  
assets securitization 资产证券化 )4j#gHN\  
assets situated outside Hong Kong 在香港以外地方的资产 &0M^UvO  
assets stripping 削减资产;拆卖资产 98x(2fCvF(  
assets value 资产值 Q+S>nL!*#1  
assignee 承让人 $AoN,B>  
assignment 转让;转让书;转让契 =\tg$  
assignment of interest 权益转让 % nJ'r?+h  
assignment of letters patent and trade mark 专利证书及商标转让 07CGHAxJ`  
assignment of property 物业转让;物业转让书 U:ZklDW  
assignment right 转让权 ++xEMP)  
assignor 转让人 KVJiCdg-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 DI+kO(S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -B R&b2  
associate member 附属会员 *K!V$8k=99  
associated body corporate 相联法人团体 Q&yfl  
associated company 相联公司;联属公司 ns@b0'IF]  
associated corporation 相联法团 "",V\m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -8g ;t3z  
公认会计师公会〔英国〕 "Y4 tt0I  
Association of Futures Exchange Brokers 香港期货经纪协会 *2@Ne[dYEF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g!4"3Dtdg  
association of underwriters 承保人组织 \ B<(9  
assumption of control 接管 lepgmQ|oY  
assurance 担保;保险;转易;转易书 R(3V ! ph  
assurance of interest 权益的转易 K5b8lc  
at 19XX price 按一九XX年价格计算 %T!UEl`v  
at a discount 按赔价计算;按贴水价格计算;打折扣 jh9^5"vQ  
at a premium 按溢价计算;按升水价格计算 "{|9Yis=  
at call 通知付款;按通知 r%F{1.  
at constant market price 按固定市价计算 'H:lR1(,  
at constant price 按固定价格计算 H=EvT'g  
at cost 按成本计算 pkhZW8O  
at current market price 按当时市价计算;按现时市价计算 Aqq%HgY:t  
at current price 按当时价格计算;按现时价格计算 K" Y,K  
at factor cost 按要素成本计算;按生产要素成本计算 /8lGP! z  
at money-of-the-day price 按付款当日价格计算 8xlj:5;(w  
at or better 按指定或较佳价位〔买卖指令〕 0/;T\9  
at par 按面值计算;平价 .hnGHX  
at sight 见票即付 8\/E/o3  
at the close 按收市盘 JQ!D8Ut  
at the opening 按开市盘 bc%7-%  
attestation 见证;见证条款 $f_Brc:n {  
at-the-money option 平价期权 ACc.&,!IZ  
attorney 受权人;受托代表人 taw #r  
attornment 新拥有人承认书 vuA';,:~  
attributable profit 可归属利润 anHP5gD  
attributable share value 可归属股份价值 bNj| GIf  
Auckland Stock Exchange 奥克兰证券交易所 tvZpm@1  
auction 拍卖 rJ K~kKG  
auctioneer 拍卖商 &!a[rvtZ+  
audit 审计;核数 Jt@7y"<  
Audit Commission 审计署 gQh;4v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [[ H XOPaV  
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〕 )9==6p  
audit review 帐目审查 27}k63\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S-g`rTx  
audited account 审计帐目;经审计的帐目 sLPFeibof5  
audited annual account 经审计的周年帐目 xqX~nV#TB  
audited balance sheet 经审计的资产负债表 @zW'!Ol  
auditor 核数师;核数主任;审计师 d2Bn`VI  
auditor's certificate 核数师证明书;审计师证明书 1P@&xcvS\  
auditor's report 核数师报告;审计师报告 J8~3LE )G  
Aussie bond 澳元债券 WADNr8.  
austerity budget 紧缩预算 g.Z>9(>;Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~\(U&2t  
Australia All Ordinaries Index 澳洲所有普通股票指数 r)q6^|~47  
Australian Dollar [AUD] 澳元 E XEae ?  
Australian Options Market 澳大利亚期权市场 Xb5n;=)  
Australian Securities Commission 澳洲证券事务监察委员会 h{VCx#!]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bo`w( h_  
Australian Stock Exchange 澳大利亚证券交易所 Fn yA;,*  
Austrian Schilling [ATS] 奥地利先令 #P<v[O/rA  
authentication 认证;鉴证 0l!@bj  
authority to purchase 委托购买证;委购书 26&^n Uy  
authorization 认可;核准;授权;授权书 AS'a'x>8>,  
authorization by direction 指示授权 79z(n[^  
authorization by instruction 指令授权 Xq1n1_Z  
authorization by warrant 令状授权 vH9/}w2  
authorization of unit trust 单位信托的认可 Lr V)}1&5  
authorized agent 指定代理人 [-=PK\ B  
authorized capital 法定资本 Rq<T2}K  
authorized clerk 出市员 48Z{wV,  
authorized dealer 认可交易商 \&n]W\  
authorized financial institution 认可财务机构 LEKN%2  
authorized fund 认可基金 W EZ(4ah  
authorized fund house 获授权的基金公司;认可基金公司 s'J8E+&5  
authorized institution 认可机构 `b+f^6SJn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q9]7.^l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !Yz~HO,u+  
authorized insurer 获授权保险人;获认可承保人 'cu( Sd}  
authorized investment 特准投资项目 Gmf.lHr$%  
authorized person 获授权人 y/'2WO[  
authorized representative 获授权代表 s-J>(|  
authorized share capital 法定股本 Z ~:S0HDP  
automated quotation system 自动报价系统 Da0E)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ej]^VS7w[r  
自动交易系统〔香港期货交易所有限公司〕 Ul)2A  
automatic adjustment mechanism 自动调整机制 8yF15['  
automatic adjustment system 自动调整系统 Q+[gGe JUF  
Automatic Clearing House 自动票据交换所 z+C>P4c-y&  
automatic exchange rates accumulation system 自动化汇率累集系统 t=d~\_Oa  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >| rID  
automatic teller machine [ATM] 自动柜员机 _A;jtS)SY  
autopay 自动转帐 l%oie1g l  
available assets 可用资产 ]Jq1b210  
available fiscal reserve 现存财政储备 eh&?BP?  
available profit 可用利润 o5-oQ_ j  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 !FX;QD@"  
average 平均;平均数;海损 *}$T:kTH  
average basic salary 平均基本薪金 ![18+Q\  
average consumer expenditure 平均消费开支;一般消费开支 (>%Ddj6_>  
average cost 平均成本 pJ;J>7Gt  
average cost of land production 增辟土地平均成本 5rr7lw WZ  
average daily turnover 平均每日成交额 1>[3(o3t  
average daily wage rate 平均每日工资率 x}?y@.sn8  
average expenditure pattern 平均开支模式 cO.U*UTmX  
average growth rate 平均增长率 ~ b!mKyrZ  
average net fixed assets 固定资产平均净值 Ola>] 0l  
average of relatives 相对价格平均数 :MV]OLRM  
average price 平均价格 W7c(] tg.  
average propensity to consume 平均消费倾向;一般消费倾向 hCD0Zel  
average propensity to save 平均储蓄倾向;一般储蓄倾向 hHm &u^xY  
average rate 平均率 {Nuwz|Ci  
average revenue 平均收入;平均收益 By]XD~gcP  
average stock 平均库存;平均存货 kOmTji7  
average yearly rent 平均年租 [-x~Q[  
avoidance of double taxation 避免双重课税 Nq/,41  
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 G|Yw a=  
F42r]k  
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