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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: hZ'oCRM  
A share A股;甲类股份 Vd/S81/  
abatement of tax 减税;减扣免税额 nfJ8Rt   
ABN AMRO Bank N.V. 荷兰银行 k41la?  
above-the-line expenditure 线上项目支出;经常预算支出 *M|\B|A.  
above-the-line receipt 线上项目收入;经常预算收入 z8j(SI;3  
ABSA Asia Limited 南非联合亚洲有限公司 qE`=^  
absolute change 绝对数值变更 rqFs[1wr>R  
absolute expenditure 实际开支 vl5n%m H>^  
absolute guideline figure 绝对准则数字 O7dFz)$  
absolute interest 绝对权益 cyhD%sB[D9  
absolute order of discharge 绝对破产解除令 >b ["T+  
absolute profit margin 绝对利润幅度 O9|'8"AF  
absolute value 实值;绝对值 epR~Rlw>2  
absolutely vested interest 绝对既得权益 )PG,K 4z  
absorbed cost 已吸收成本;已分摊成本 C}h@El  
absorption 吸收;分摊;合并 a`-hLX)~Z  
absorption rate 吸收率;摊配率;分摊率 ];I|_fXo%  
ACB Finance Limited 亚洲商业财务有限公司 1SFKP$^  
acceptable form of reciprocity 合理的互惠条件 Ij #a  
acceptable rate 适当利率;适当汇率 1:Yt2]  
acceptance agreement 承兑协议 !1RV[b.8  
acceptance for honour 参加承兑 p\{+l;`  
acceptor 承兑人;接受人;受票人 X]yERaJ,i  
acceptor for honour 参加承兑人 87K)qsv8  
accident insurance 意外保险 g&Z7h4!\  
Accident Insurance Association of Hong Kong 香港意外保险公会 zkp Apj].  
accident insurance scheme 意外保险计划 V{h@nhq  
accident year basis 意外年度基准 ;/V@N |$n  
accommodation 通融;贷款 ~^^ey17   
accommodation bill 通融票据;空头票据 [\b_+s)eN  
accommodation party 汇票代发人 /SXz_ e  
account balance 帐户余额;帐户结余 qp W#!Vbx  
account book 帐簿 2Z O'X9  
account collected in advance 预收款项 j>o +}p?3I  
account current book 往来帐簿 B (1,Rq[  
account of after-acquired property 事后取得的财产报告 <]'"e]  
account of defaulter 拖欠帐目 y^AA#kk  
account payable 应付帐款 N4To#Q1w  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ys/mv'#>  
account receivable 应收帐款 B\ _u${C  
account receivable report 应收帐款报表 ~& 5&s  
account statement 结单;帐单;会计财务报表 Su"_1~/2S  
account title 帐户名称;会计科目 x}.d`=  
accountant's report 会计师报告 CJ?gjV6  
Accountant's Report Rules 会计师报告规则 m"G N^V7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 "k-ov9yK  
Accounting Arrangements 《会计安排》 \B2d(=~4  
accounting basis 会计基础 O^}v/}d  
accounting by Official Receiver 破产管理署署长呈交的帐目 |mk}@OEf  
Accounting Circular 《会计通告》 g&4~nEp  
accounting class 会计类别 z/KZ[qH\  
accounting date 记帐日期;会计结算日期 j#e.rNG  
accounting for money 款项核算 #eC;3Kq#-  
Accounting Officer 会计主任 ;:c%l.Y2  
accounting period 会计报告期;会计期 B Z?W>'B%$  
accounting policy 会计政策;会计方针 aEDN]O95?  
accounting practice 会计惯例 zcB 2[eaV  
accounting principle 会计准则 b.4Xn0-M  
accounting record 会计记录 \5P.C  
accounting report 会计报告 y<`?@(0$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q.MVF]  
Accounting Society of China 中国会计学会 xD  
accounting statement 会计报表 nuQ6X5>.=  
accounting system 会计制度;会计系统 $G_Q`w=jM  
accounting transaction 会计事项;帐务交易 ,Us2UEWNv  
accounting treatment 会计处理 >J}n@MZ  
accounting year 会计年度 -(w~LT$ "  
accretion 增值;添加 zw: C*sY  
accrual 应计项目;应累算数目 z"K( bw6  
accrual basis 应计制;权责发生制 q{GSsDo-:V  
accrual basis accounting 应计制会计;权责发生制会计 p%"yBpSK  
accrue 应累算;应计 ^v!im\ r  
accrued benefit 应累算利益 DvX3/z#T  
accrued charges 应计费用 .NkAD-k`  
accrued cumulative preference share dividend 应累算的累积优先股股息 g?~Tguv  
accrued expenses 应累算费用 +oy&OKCa  
accrued interest payable 应付利息;应计未付利息 |WAD $3  
accrued interest receivable 应收利息;应计未收利息 P;[Y42\z|  
accrued right 累算权益 Blbq3y+Sq  
accruing profit 应累算的利润 ]1?=jlUl  
accumulated fiscal reserve 累积财政储备 _~[?> cF%  
accumulated profit 累积利润;滚存溢利 JT|u;Z*n  
accumulated reserve 累积储备 @vQa\|j  
accumulation of surplus income 累积收益盈余 GzFE%< 9F  
acquired assets 既得资产 ,<3uc  
acquisition 收购;购置;取得 _IL2-c8  
acquisition cost 购置成本 p08kZ  
acquisition expenses 购置费用 ^%8qKC`Tt  
acquisition of 100% interest 收购全部股权 y-#  
acquisition of control 取得控制权 "XNu-_$N<a  
acquisition of fixed assets 购置固定资产 =#(0)p $EC  
acquisition of shell “买壳” i7nL_N  
acquisition price 收购价 ole|J  
act of God 天灾 y?#9>S >:\  
acting partner 执事合伙人 HmExfW  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A/"}Y1#qX\  
active partner 积极参与的合伙人 -~][0PVL9  
active trading 交投活跃 NQC3!=pQ}Y  
actual circulation 实际流通 j`R<90~/  
actual cost 实际成本 C.>  
actual expenditure 实际开支;实际支出 i<m$#6 <Z  
actual income 实际入息;实际收入;实际收益 +~d1 ;0l|  
actual market 现货市场 |qlS6Aln  
actual price 现货价;实际价格 8lOI\-  
actual profit 实际利润 w,Z" W;|  
actual quotation 实盘;实际价位;实际报价 6<Z*Tvk{C  
actual year basis 按实际年度计算 PXosFz~  
actuals 实货 S= -M3fP~  
actuarial investigation 精算调查 V5a?=vK9  
actuarial principle 精算原则 2vc\=  
actuarial report 精算师报告 vUYJf99B  
Actuarial Society of Hong Kong 香港精算学会 SFn 3$ rh  
actuarial valuation 精算师估值 8?7kIin  
actuary 精算师 3Q"F(uE v^  
ad referendum agreement 暂定协议;有待覆核的协定 .G}k/`a  
ad valorem duty 从价税;按值征税 w< 65S  
ad valorem duty system 从价税制 PW%1xHLfk  
ad valorem fee 从价费 b,sGq  
ad valorem tariff 从价关税 wmo{YS3t|  
additional allowance 额外免税额 2@ 9pr  
additional amount for unexpired risk 未过期风险的额外款额 W|dpFh`  
additional assessable profit 补加应评税利润 qO-C%p [5  
additional assessment 补加评税 94|yvh.B  
additional commitment 额外承担 PK6*}y  
additional commitment vote 额外承担拨款 @P:R~m2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '@TI48 J+  
additional dependent parent allowance 供养父母额外免税额 9?;@*x  
additional provision 额外拨款 5VR.o!h3I  
additional stamp duty 附加印花税 FaFp_P?  
additional tax 补加税罚款;补加税款 ~uI**{  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {'h_'Y`bOQ  
adjudged bankrupt 被裁定破产 ;1W6"3t-Y  
adjudicated bankrupt 裁定破产人 W]]q=c%2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g5#CN:%f  
adjudication of bankruptcy 裁定破产;宣告破产 Gg%tVQu  
adjudication of insolvency 裁定无力偿还债务 fcRj  
adjusted actual 经调整的实数;调整后的实数 p jKt:R}  
adjusted current assets 经调整的流动资产;调整后的流动资产 mG)8U{L  
adjusted figure 经调整的数字;调整后的数额 M$Fth*q{GD  
adjusted liabilities 经调整的负债;调整后的负债 MO[kr2T  
adjusted loss 经调整的亏损;调整后的亏损 $!G`D=  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ] @X{dc  
adjusted profit 经调整的利润;调整后的利润 47IY|Jdz  
adjusted surplus 经调整的盈余额;调整后的盈余额 r6`\d k  
adjusted value 经调整的价值;调整后的价值 m0A#6=<  
adjustment 调整;修订;理算〔保险〕 i&`!|X-=R  
adjustment centre 调剂中心 fVe@YqNa  
adjustment lag 调整过程的时间差距;调整时差 I%@e@Dm,h  
adjustment mechanism 调整机制 Y4#y34 We  
adjustment of loss 亏损调整 &<au/^F  
adjustment process 调整过程;调整程序 _(C^[:s  
adjustment range 调整幅度 QDS0ejhp  
administered exchange rate 受管制汇率 gnt45]@{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 L[9OVD  
administration expenses 行政费用 iTh xVD  
administration fee 手续费;行政费 H]s4% 9T  
administration in bankruptcy 破产管理 W h| L  
administration order 遗产管理令 7*i }km  
administrator 管理人;遗产管理人 S%kS#U${|  
administrator of the estate 遗产管理人 Sx8l<X  
admission of debt 债项承认书 &p5&=zV}  
admission of proof 接纳债权证明 {j?7d; 'j  
advance 放贷款项;垫付款项;预支款项;预付款项 ~m=$VDWm  
advance account 暂支帐目;预付款帐户 4O!E|/`wO  
advance compensation 预付补偿金 F>N+<Z  
advance from shareholder 股东垫款 t5paY w-b  
advance pending reimbursement 预支以待日后付还 R"*R99  
advanced economy 先进经济体系 0q{[\51*  
advancement 预付;预付财产 IAI(Ix  
advances warrant 垫款令 Ik j=`,a2B  
advancing 贷出 iZQ\ m0Zc  
adverse balance 逆差 mDfwn7f  
adverse exchange 逆汇 w NH9WG  
advertisement addressed to shareholders 在报章刊登的致股东通告 LM:)j:gS6  
advice for collection 托收通知书 c3] C:t+  
advice of drawing 提款通知书;汇票通知书 R:A'&;S  
advice of payment 付款通知 I!0JG`&  
Advisory Committee [Securities and Futures Commission] HA!t$[_Ve  
谘询委员会〔证券及期货事务监察委员会〕 0Uw ^FcW  
Advisory Committee on Diversification 经济多元化谘询委员会 WSLy}@`Vx  
affidavit 誓章;遗产申报誓章 :uo[&&c  
affidavit of no receipt 述明无收款的誓章 EKuSnlTXba  
affiliate 联号;联营公司;附属公司 IIxJqGN:  
affiliated company 附属公司;联号;联营公司 e_/x&a(i8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s~J=<)T*6  
affordability 负担能力 -es"0wS<u  
African Development Bank [AfDB] 非洲开发银行 WfG(JJ  
after-acquired property 事后取得的财产 'wZ_4XjD  
after-hours dealing 市后交易 mc ZGg;3  
after-tax profit 税后盈利;税后利润;税后溢利 D{p5/#|r  
agency agreement 代理协议 e1unzpWN  
agency expenses 代理机构的开支 \ZS TKi?  
agency fee 代理费 *| YU]b;W  
Agency Law 《代理法》 sqpGrW.  
agent 代理人;承销人 )11W)G`w  
agent of company 公司代理人 QR"bYQ  
agent's fee 代理人费;经纪费 6NX3"i0 eT  
aggregate 总计;总数;总体数字 _ h9o@  
aggregate amount 总款额;总额 b`CWp;6Y  
aggregate assets and liabilities 总体资产与负债 ; 0ko@ \Lq  
aggregate at constant price 按固定价格计算的总体数字 %/T7Z; d  
aggregate demand 总需求 oG_C?(7>  
aggregate gross position 总持仓量 QU T"z'  
aggregate limit 总限额 O*G1 QX  
aggregate of salaries tax 合计薪俸税 l~J*' m2  
aggregate performance 总体表现;总体业绩 IU#x[P!  
aggregate supply 总体供应 \}JrFc%O  
aggregate surplus 总盈余 ]JjK#eh  
aggregate total 整体总额 :l,OalO  
aggregate value 总值;合计价值 h^oH^moq<  
aggregated basis 合计基准 #. ct5  
aggregated net chargeable income 合计应课税入息实额 sDC*J \X  
aggregation 合并计算;合计;总和 .!RavEg+  
aggregation of incomes of husband and wife 夫妇入息合并计算 `~h4D(n`  
aggregation of property 财产的总和 #`ls)-`7  
agio 差价;贴水 _KN/@(+F  
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》 {.CMD9F[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ei5wel6!  
《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》 i#W*'   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5HKW"=5Cf  
《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》 .Evy_o\^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6~8F!b2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?Elg?)os  
agreement for a settlement 授产协议 KX3KM!*  
agreement for assignment 转让协议 `8:Kp  
agreement for sale 售卖协议;买卖协议 $`ztiVu3  
agreement for sale and purchase 买卖协议 ?6P.b6m}0  
agreement for the payment of interest 支付利息协议 jL>:>r  
agreement for the repayment of money 还款协议 8W+5)m.tp  
agreement of reinsurance 再保险协议 2) ?q 58  
Agricultural Bank of China 中国农业银行 t-7og;^8k  
air passenger departure tax 飞机乘客离境税 p[v#EyoC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9(,@aZ  
airport tax 机场税 Y3',"  
alcohol duty 酒精税 qZk:mlYd  
alienation 让与;让渡;转让 A\$ >>Z  
alimony 生活费;赡养费 P)6 lu8zQ  
All Ordinaries Index [AOI] 所有普通股指数 t6lE#<xZV;  
all risks 全险;综合险 n~g LPHY  
All Sales Record for Stock Market 《股票市场成交报告》 idc4Cf+4  
Allied Capital Resources Limited 新联财务有限公司 A\QJLWBv^$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7:Zt uc]  
allocation letter 拨款信件  ?=Db@97  
allocation of fund 分配款项;预留款项 O#eZ<hN V  
allocation of profit 利润分配;溢利分配 9V 0}d2d  
allocation warrant 拨款令 7G9 3,dJ  
allotment 分配;配股 SVWIEH0?  
allotment notice 股份配售通知;配股通知 $t/rOo9cV  
allotment of shares 股份分配 bRo|uJ:d  
allowable 可获宽免;免税的 %Mn.e a  
allowable business loss 可扣除的营业亏损 1n=_y o  
allowable expenses 可扣税的支出 u\1>gDI)|  
allowance 免税额;津贴;备抵;准备金 H!)=y  
allowance for debts 债项的免税额 x_MJJ(q8g  
allowance for depreciation by wear and tear 耗损折旧免税额 CN&  
allowance for funeral expenses 殡殓费的免税额 *>q/WLR  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sZhM a>  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^3]UZ@  
allowance to debtor 给债务人的津贴 @;Opx."  
alteration of capital 资本更改 ?j O 5 9n  
alternate trustee 候补受托人 e8P-k3a"5:  
amalgamation 合并 .Zmp ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8g~EL{'  
ambit of charges 征税范围;收费范围 q]% T:A=  
amended valuation 经修订的估值 /rc%O*R  
American Commodities Exchange 美国商品交易所 1(#;&:$`i  
American Express Bank Limited 美国运通银行 d 8o53a]  
American Stock Exchange 美国证券交易所 NHQF^2\\  
amortization 摊销 M+P$/Wk  
amount due from banks 存放银行同业的款项 ^%>kO,  
amount due from banks abroad 存放海外银行同业的款项 m D58T2 Z  
amount due from holding companies 控股公司欠款 jd-glE,Y/  
amount due from local banks 存放本港银行同业的款项 K^[#]+nQ  
amount due to banks 银行同业的存款 {+.r5py  
amount due to banks abroad 海外银行同业的存款 |L6&Gf]#5  
amount due to holding companies 控股公司存款 S:bC[}  
amount due to local banks 本港银行同业的存款 1Sz A3c  
amount due to outport banks 外埠银行同业的存款 :t("L-GPW  
amount for note issue 发行纸币的款额 c64v,Hj9  
amount of bond 担保契据的款额 ,'fxIO  
amount of consideration 代价款额 )_7>nuQ6  
amount of contribution 供款数额 K^l:MxO-X  
amount of indebtedness 负债款额 Ms^dRe)  
amount of principal of the loan 贷款本金额 mpw~hW0-  
amount of rates chargeable 应征差饷数额 ZWUP^V  
amount of share capital 股本额 3gZ8.8q3  
amount of sums assured 承保款额 3_$w| ET  
amount of variation 变动幅度 *OjKc s  
amount of vote 拨款数额 An`3Ex[  
amount payable 应付款额 IE2"rQT  
amount receivable 应收款额  .) tSg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XMIbUbU k-  
analysis 分析 ~Bi_7 Q  
ancillary risk 附属风险 hT g<*  
annual account 周年帐目;周年帐目报表;年度决算;年结 `# P$ ]:  
annual accounting date 年结日期 S>Yj@L  
annual allowance 每年免税额;年积金;年度津贴;年津 S$q =;"  
annual balance 年度余额 'tgKe!-@  
annual disposable income 每年可动用收入 hqvE!Of  
annual estimates 周年预算 _fk#<  
annual fee 年费 &53]sFZ  
annual general meeting 周年大会 3VO2,PCZ  
annual growth rate 年增率;每年增长率 G6 0S|d  
annual long-term supplement 长期个案每年补助金 0% L l  
annual pensionable emolument 可供计算退休金的年薪 fxcc<h4  
annual report 年报 yay<GP?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~uWOdm-"[  
annual return 周年报表;周年申报表;每年报税表格 13k !'P  
Annual Return Rules 《周年报表规则》 (2ot5x}`j  
annual review of consumer prices 每年消费物价回顾 g|X;ahTT  
annual roll-forward basis 逐年延展方式 friWW ^  
annual salary 年薪 1c4/}3*  
annual statement 年度报表;年度决算表 DOS0;^f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0|4%4 Mt  
annuitant 年金受益人 H6*^Ga  
annuity 年金 `r"+644  
annuity contract 年金合约 JuR"J1MY  
annuity on human life 人寿年金 1Na@|yY  
antecedent debt 先前的债项 G3P &{.v  
ante-dated cheque 倒填日期支票 6fo3:P*O  
anticipated expenditure 预期开支 K)tQ]P  
anticipated net profit 预期纯利 "p&Y^]  
anticipated revenue 预期收入 CqMhk  
anti-inflation measure 反通货膨胀措施 Cwa^"r3P1  
anti-inflationary stance 反通货膨胀立场 (& "su3z  
apparent deficit 表面赤字 ipnV$!z  
apparent financial solvency 表面偿债能力 HAzBy\M{  
apparent partner 表面合伙人 |077Sf|  
application for personal assessment 个人入息课税申请书 3rW|kkn  
application of fund 资金应用 `3H4Ajzcc  
application to release as liquidator and to destruct the books of accounts and documents +d}E&=p_  
申请免除清盘人职务及毁灭帐簿与文件 q%n6K  
appointed actuary 委任精算师 gN8hJG'0  
appointed auditor 委任核数师;委任审计师 \uqjs+  
appointed trustee 委任的受托人 tsOrt3   
appointer 委任人 MB^~%uZ2K  
apportioned pro rata 按比例分摊 C&LBr|  
apportionment 分配;分摊 +Mewo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P9Yy9_a|x  
apportionment formula 分摊方程式 ,_aM`%q?Fj  
apportionment of estate duty 遗产税的分摊 <#=N m0S$  
appraisal 估价;评估 9_s6l  
appreciable growth 可观增长 =' ZRfb&  
appreciable impact 显着影响 E:sz$\Ht)  
appreciable increase 可观增长 {N2g8W:  
appreciation 增值;升值 "I?Am&>'  
appreciation against other currencies 相对其他货币升值 GcIDG`RX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;h6v@)#GX  
appreciation tax 增值税 {^mNJ  
appropriation 拨款;拨用;拨付 z?/1Kj}xG  
appropriation account 拨款帐目 omO S=d!o  
Appropriation Bill 拨款法案 FuG4F  
appropriation-in-aid system 补助拨款办法 .;y#  
approved assets 核准资产 'FlJpA}  
approved basket stock 认可一篮子证券 6=4wp?  
approved budget 核准预算 El_wdbbT  
approved charitable donation 认可慈善捐款 H&1[n U{?>  
approved charitable institution 认可慈善机构 4 %PfrJ  
approved currency 核准货币;认可货币 cMyiW$;  
approved estimates 核准预算 Q$& sTM  
approved estimates of expenditure 核准开支预算 fH`P[^N  
approved overseas insurer 核准海外保险人 =ph&sn$;L  
approved overseas trust company 核准海外信托公司 ,g-EW jN  
approved pooled investment fund 核准汇集投资基金 rk+#GO{  
approved provident fund scheme 认可公积金计划 ~7~~S*EQ  
approved provision 核准拨款 x";w%  
approved redeemable share 核准可赎回股份 t*z~5_/  
approved regional stock 认可地区性证券 2XTPBZNe  
approved retirement scheme 认可退休金计划 6:GTD$Uz.  
approved subordinated loan 核准附属贷款 7{e{9QbJ4  
arbitrage 套戥;套汇;套利 H gTUy[(  
arbitrageur 套戥者;套汇者 HX'FYt/?t  
arbitrary amount 临时款项 9I1tN  
arrangement 措施;安排;协定 8h3=b[  
arrears 欠款 P 71(  
arrears of pay 欠付薪酬 IdYzgDH  
arrears of revenue 逾期未收税款;逾期未收的帐项 *Do/+[Ae  
articles of association 组织章程;组织细则;组织章程细则 q)H1pwxD  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u p.Q>28r  
ascertainment of profit 确定利润 rg0m a  
"Asia Clear" “亚洲结算系统” sw A+f   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ul%h@=n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZX ?yL>4  
Asian Development Fund [ADF] 亚洲发展基金 D3|oOOoG  
Asian dollar bond 亚洲美元债券 QM3,'?ekRH  
Asian dollar market 亚洲美元市场 b'VV'+|  
Asian dollar rate 亚洲美元利率 {o5V7*P;_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hjaT^(Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .s#;s'>g  
asked price 沽盘;喊价;索价;卖方报价 1h6 ^>()^  
assessable income 应评税入息 6x"Q  
assessable loss 应评税亏损 aQI^^$9g  
assessable profit 应评税利润 2*(Z==XC7  
assessable value 应评税值 u@ jX+\  
assessed profit 估定利润 W_m"ySQs  
assessed value 经评估价值 g{W;I_P^9  
assessment 评税;评定;估价;评税单 uwRr LF  
assessment number 评税编号;估价编号 fLV"T_rk  
assessment of additional tax 补加税评税 %6AW7q t  
assessment of performance 业绩评估;实绩评价 KD/V aN  
Assessor 评税主任 pF ^#}L  
asset price bubbles 资产价格泡沫 #cj6{%c 4  
asset-backed securities 具资产保证的证券  K;LZ-  
assets accretion 资产增值 $P1O>x>LIL  
assets and liabilities 资产与负债 N`)$[&NG]  
assets betterment statement 资产递增表;资产改进表 b-3*Nl_%  
assets lending 实物放款;有抵押贷款 GUF"<k  
assets of the company passing on the death 死者去世时转移的公司资产 4w#``UY)'  
assets pledged as security for liabilities 用作负债抵押的资产 3 ?Y|  
assets portfolio 资产投资组合 XU+<?%u}z  
assets price 资产价格 TCT57P#b  
assets quality 资产质素 I^oE4o  
assets realization 资产变现 jV(6>BAI_  
assets refinancing arrangement 资产再集资安排 C3G)'\yL  
assets securitization 资产证券化 {R/C0-Q^^  
assets situated outside Hong Kong 在香港以外地方的资产 ix#epuN  
assets stripping 削减资产;拆卖资产 nXjP x@  
assets value 资产值 gN)c  
assignee 承让人  ;raN  
assignment 转让;转让书;转让契 B||;'  
assignment of interest 权益转让 spasB=E  
assignment of letters patent and trade mark 专利证书及商标转让 )DYI .  
assignment of property 物业转让;物业转让书 l>Ub!^;  
assignment right 转让权 DGevE~  
assignor 转让人 odg<q$34  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^(* n]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oI^4pwnh  
associate member 附属会员 VCtH%v#S;.  
associated body corporate 相联法人团体 PjN =k;  
associated company 相联公司;联属公司 +7t6k7]c  
associated corporation 相联法团 "5eNLqt^q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q}S_%I}u:  
公认会计师公会〔英国〕 <C9 XX~  
Association of Futures Exchange Brokers 香港期货经纪协会 [F5h   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ""s]zNF}  
association of underwriters 承保人组织 `vc "Q/  
assumption of control 接管 b)9'bJRvU  
assurance 担保;保险;转易;转易书 S(\9T1DVe  
assurance of interest 权益的转易 ='TE,et@d  
at 19XX price 按一九XX年价格计算 y^]tahbo  
at a discount 按赔价计算;按贴水价格计算;打折扣 c1%H4j4/  
at a premium 按溢价计算;按升水价格计算 CRbdAqofV  
at call 通知付款;按通知 fX jG5Tv  
at constant market price 按固定市价计算 w '3#&k+  
at constant price 按固定价格计算 gKOOHUCb  
at cost 按成本计算 ,;M4jc {  
at current market price 按当时市价计算;按现时市价计算 !"+'A)Nve  
at current price 按当时价格计算;按现时价格计算 iS5W>1]  
at factor cost 按要素成本计算;按生产要素成本计算 kD bhu^~B  
at money-of-the-day price 按付款当日价格计算 ' oF xR003  
at or better 按指定或较佳价位〔买卖指令〕 8ssJ<LP  
at par 按面值计算;平价 c\% r38  
at sight 见票即付 "zIFxDR#  
at the close 按收市盘 T97]P-}  
at the opening 按开市盘 4(-b x.V  
attestation 见证;见证条款 1 { , F  
at-the-money option 平价期权 J[^}u_z  
attorney 受权人;受托代表人 "_2Ng<2  
attornment 新拥有人承认书  :ujCr.  
attributable profit 可归属利润 TNQP" 9[?  
attributable share value 可归属股份价值 s}pIk.4ot!  
Auckland Stock Exchange 奥克兰证券交易所 D1nq2GwS  
auction 拍卖 w,R[C\#J  
auctioneer 拍卖商 P;pl,~  
audit 审计;核数 2< hAa9y  
Audit Commission 审计署 m^x6>9,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] au,t%8AC  
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〕 ^<X@s1^#  
audit review 帐目审查 t<n"-Tqu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @y31NH(  
audited account 审计帐目;经审计的帐目 waKT{5k  
audited annual account 经审计的周年帐目 $ "Bh]-  
audited balance sheet 经审计的资产负债表 "TH6o: x  
auditor 核数师;核数主任;审计师 Bo5ZZY  
auditor's certificate 核数师证明书;审计师证明书 8( b tZt  
auditor's report 核数师报告;审计师报告 z"*/mP2  
Aussie bond 澳元债券 7z~_/mAI  
austerity budget 紧缩预算 -R{V-   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 y1=N F  
Australia All Ordinaries Index 澳洲所有普通股票指数 c*UvYzDZL  
Australian Dollar [AUD] 澳元 qH['09/F6  
Australian Options Market 澳大利亚期权市场 `Y?87f:SP  
Australian Securities Commission 澳洲证券事务监察委员会 <, 3ROo76  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c^`]`xiX  
Australian Stock Exchange 澳大利亚证券交易所 %7O?JI [  
Austrian Schilling [ATS] 奥地利先令 uIU5.\"s  
authentication 认证;鉴证 ki>~H!zB  
authority to purchase 委托购买证;委购书 xnE|Umz  
authorization 认可;核准;授权;授权书 HNL42\Kz!  
authorization by direction 指示授权 N?X~w <  
authorization by instruction 指令授权 .5!t:FPOv  
authorization by warrant 令状授权 gl).cIpw  
authorization of unit trust 单位信托的认可 <w\:<5e'  
authorized agent 指定代理人 #Wu*3&a]yU  
authorized capital 法定资本 Mkq( T[)  
authorized clerk 出市员 hR5_+cuIp  
authorized dealer 认可交易商 @]bPVG?d  
authorized financial institution 认可财务机构 g:0#u;j^7  
authorized fund 认可基金 Zf5`XslA.  
authorized fund house 获授权的基金公司;认可基金公司 2c?qV  
authorized institution 认可机构 zXsc1erli  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 oq*N_mP0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5[n(7;+gw  
authorized insurer 获授权保险人;获认可承保人 gl&5l1&  
authorized investment 特准投资项目 h~wi6^{&Y  
authorized person 获授权人 5{$LsL  
authorized representative 获授权代表 OxGE%R,  
authorized share capital 法定股本 aTBR|U S  
automated quotation system 自动报价系统 ZtHm\VTS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lD{Aa!\  
自动交易系统〔香港期货交易所有限公司〕  )J?{+3  
automatic adjustment mechanism 自动调整机制 0kDK~iT  
automatic adjustment system 自动调整系统 -7!&@wuQ  
Automatic Clearing House 自动票据交换所 #Km:}=  
automatic exchange rates accumulation system 自动化汇率累集系统 {647|j;e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &F}"Z(B<wK  
automatic teller machine [ATM] 自动柜员机 N$[$;Fm:  
autopay 自动转帐 lg pW@g  
available assets 可用资产 _bD/D!|  
available fiscal reserve 现存财政储备 ~afg)[(  
available profit 可用利润 q$G,KRy/  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jgS%1/&  
average 平均;平均数;海损 M,}|tsL  
average basic salary 平均基本薪金 .@Ut?G  
average consumer expenditure 平均消费开支;一般消费开支 pWu LfX  
average cost 平均成本 34!dYr%  
average cost of land production 增辟土地平均成本 RI2f`p8k  
average daily turnover 平均每日成交额 'Peni1_  
average daily wage rate 平均每日工资率 >R/$1e1Y  
average expenditure pattern 平均开支模式 g,:j/vR  
average growth rate 平均增长率 M/Pme&%  
average net fixed assets 固定资产平均净值 "n:{ !1VGw  
average of relatives 相对价格平均数 )etmE  
average price 平均价格 5<L_|d)0"  
average propensity to consume 平均消费倾向;一般消费倾向 |y20Hi':  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m5G\}8|  
average rate 平均率 wM[~2C=vx  
average revenue 平均收入;平均收益 mJB2)^33a  
average stock 平均库存;平均存货  fI\9\x  
average yearly rent 平均年租 ^`f*'Z  
avoidance of double taxation 避免双重课税 %<8nF5  
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 Hqh6:RuL  
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