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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: 6d4e~F  
A share A股;甲类股份 sb1Zm*m6  
abatement of tax 减税;减扣免税额 FEOr'H<3x  
ABN AMRO Bank N.V. 荷兰银行 X?6E0/r&9  
above-the-line expenditure 线上项目支出;经常预算支出 [^N8v;O  
above-the-line receipt 线上项目收入;经常预算收入 4Cd#S9<ed  
ABSA Asia Limited 南非联合亚洲有限公司 +f5|qbX/\  
absolute change 绝对数值变更 !v/j*'L<M}  
absolute expenditure 实际开支 GUX! kj  
absolute guideline figure 绝对准则数字 Gp 8%n  
absolute interest 绝对权益 F4P=Wz]  
absolute order of discharge 绝对破产解除令 B#o/3  
absolute profit margin 绝对利润幅度 ? PIq/[tk  
absolute value 实值;绝对值 hMcSB8?  
absolutely vested interest 绝对既得权益 g(X-]/C{  
absorbed cost 已吸收成本;已分摊成本 0wFa7PyG?  
absorption 吸收;分摊;合并 t1LIZ5JY  
absorption rate 吸收率;摊配率;分摊率 =1!,A  
ACB Finance Limited 亚洲商业财务有限公司 \VL_  
acceptable form of reciprocity 合理的互惠条件 `/|S.a#g  
acceptable rate 适当利率;适当汇率 M<Gr~RKmAn  
acceptance agreement 承兑协议 V)pn)no'V  
acceptance for honour 参加承兑 #sHA!@ |  
acceptor 承兑人;接受人;受票人 Sf_q;Ws  
acceptor for honour 参加承兑人 f82$_1s^  
accident insurance 意外保险  {J aulg  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?nVwT[  
accident insurance scheme 意外保险计划 Vki'pAN  
accident year basis 意外年度基准 5,Q3#f~!  
accommodation 通融;贷款 Ark+Df/  
accommodation bill 通融票据;空头票据 1/ZvcdYB  
accommodation party 汇票代发人 /KL;%:7  
account balance 帐户余额;帐户结余 YwbRzY-#F  
account book 帐簿 d]3c44kkK{  
account collected in advance 预收款项 Yg @&@S]  
account current book 往来帐簿 6}V)\"u&   
account of after-acquired property 事后取得的财产报告 4=; . <  
account of defaulter 拖欠帐目 XwZ~pY ~  
account payable 应付帐款 WO}l&Q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ' 91-\en0  
account receivable 应收帐款 \>B$x@-wg  
account receivable report 应收帐款报表 t^8 ii  
account statement 结单;帐单;会计财务报表 *8QESF9  
account title 帐户名称;会计科目 N}$$<i2o  
accountant's report 会计师报告 _oV;Y`_  
Accountant's Report Rules 会计师报告规则 O }ES/<an  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \hlQu{q.  
Accounting Arrangements 《会计安排》 i146@<\G{P  
accounting basis 会计基础 L9lNAiOH  
accounting by Official Receiver 破产管理署署长呈交的帐目 |*G$ilu  
Accounting Circular 《会计通告》 dz3KBiq  
accounting class 会计类别 xH,D bAC;  
accounting date 记帐日期;会计结算日期 9+z5 $  
accounting for money 款项核算 RFsd/K;Zp  
Accounting Officer 会计主任 [RAzKzC\M  
accounting period 会计报告期;会计期 %VV\biO]  
accounting policy 会计政策;会计方针 rNi]|)-ET  
accounting practice 会计惯例 $ 8"we  
accounting principle 会计准则 t:NYsL  
accounting record 会计记录 tQ,,krw~  
accounting report 会计报告 Z.4 vKO[<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a&sVcsX  
Accounting Society of China 中国会计学会 "w PA;4VQ  
accounting statement 会计报表 a {4Wg:  
accounting system 会计制度;会计系统 9s#Q[\B!  
accounting transaction 会计事项;帐务交易 ^#6"d+lp  
accounting treatment 会计处理 AZj `o  
accounting year 会计年度 d9j+==S <  
accretion 增值;添加 8fG$><@  
accrual 应计项目;应累算数目 bF85T(G  
accrual basis 应计制;权责发生制 "mbjS(-eg  
accrual basis accounting 应计制会计;权责发生制会计 }NH\Q$IU  
accrue 应累算;应计 fXL&?~fS  
accrued benefit 应累算利益 Q|gw\.]$&[  
accrued charges 应计费用 X@["Jjp  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z+gG.|"k  
accrued expenses 应累算费用 (f-Mm0%[  
accrued interest payable 应付利息;应计未付利息 `:aml+  
accrued interest receivable 应收利息;应计未收利息 ^R g=*L  
accrued right 累算权益 ^| b]E  
accruing profit 应累算的利润 ZqDanDM  
accumulated fiscal reserve 累积财政储备 vb&1 S  
accumulated profit 累积利润;滚存溢利 z: ;ZPSn  
accumulated reserve 累积储备 TO,XN\{y  
accumulation of surplus income 累积收益盈余 o@6hlLr  
acquired assets 既得资产 N7wKaezE  
acquisition 收购;购置;取得 Zb \E!>V  
acquisition cost 购置成本 vU4Gw4  
acquisition expenses 购置费用 0mb|JoE(  
acquisition of 100% interest 收购全部股权 tny^sG/'  
acquisition of control 取得控制权 Kyr3)1#J  
acquisition of fixed assets 购置固定资产 O_E\(So  
acquisition of shell “买壳” 0x N1Xm0d  
acquisition price 收购价 u{asKUce\  
act of God 天灾 =DL |Q  
acting partner 执事合伙人 =&!L&M<<  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,qj1"e  
active partner 积极参与的合伙人 n#US4&uT4A  
active trading 交投活跃 3 L:s5  
actual circulation 实际流通 ~.:9~(2;  
actual cost 实际成本 T z`O+fx &  
actual expenditure 实际开支;实际支出 k@[P\(a3b  
actual income 实际入息;实际收入;实际收益 J~e%EjN5e  
actual market 现货市场 T#o?@ ;  
actual price 现货价;实际价格 o+w G6 9  
actual profit 实际利润 C;m,{MD  
actual quotation 实盘;实际价位;实际报价 9<" .1  
actual year basis 按实际年度计算 (t.OqgY  
actuals 实货 2\b 2W_  
actuarial investigation 精算调查 x;F^7c1  
actuarial principle 精算原则 B#A .-nb  
actuarial report 精算师报告 #"T< mM7  
Actuarial Society of Hong Kong 香港精算学会 >~%EB?8  
actuarial valuation 精算师估值  Y ,  
actuary 精算师 1#Ls4+]5  
ad referendum agreement 暂定协议;有待覆核的协定 03%`ouf  
ad valorem duty 从价税;按值征税 7])cu>/  
ad valorem duty system 从价税制 J2KULXF  
ad valorem fee 从价费 lI)RaiMr=  
ad valorem tariff 从价关税 pv}k=wqJ1  
additional allowance 额外免税额 b|rMmx8vA  
additional amount for unexpired risk 未过期风险的额外款额 dj;Zzt3  
additional assessable profit 补加应评税利润 ZH1W#dt`[  
additional assessment 补加评税 eG @0:  
additional commitment 额外承担 Ala~4_" WL  
additional commitment vote 额外承担拨款 +,g"8&>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K1_]ne)  
additional dependent parent allowance 供养父母额外免税额 mDCz=pk)  
additional provision 额外拨款 :xBG~D  
additional stamp duty 附加印花税 YKWiZ  
additional tax 补加税罚款;补加税款 z{>p<)h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 +A!E 6+'  
adjudged bankrupt 被裁定破产 c; MF  
adjudicated bankrupt 裁定破产人 pA%Sybw+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 + Cf  
adjudication of bankruptcy 裁定破产;宣告破产 ycPGv.6  
adjudication of insolvency 裁定无力偿还债务 <*Ex6/j  
adjusted actual 经调整的实数;调整后的实数 |e%o  
adjusted current assets 经调整的流动资产;调整后的流动资产 &A1~x!`  
adjusted figure 经调整的数字;调整后的数额 >l>;"R9N  
adjusted liabilities 经调整的负债;调整后的负债 =_"[ &^  
adjusted loss 经调整的亏损;调整后的亏损 4t]YHLBS  
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 <mk'n6B  
adjusted profit 经调整的利润;调整后的利润 VEc^Ap1?'  
adjusted surplus 经调整的盈余额;调整后的盈余额 Sc?UjEs  
adjusted value 经调整的价值;调整后的价值 O:I"<w9_1  
adjustment 调整;修订;理算〔保险〕 xMpQPTte  
adjustment centre 调剂中心 ; 1^ ([>|  
adjustment lag 调整过程的时间差距;调整时差 +HpPVuV  
adjustment mechanism 调整机制 S>6f0\F/Y%  
adjustment of loss 亏损调整 )tD[Ffvr  
adjustment process 调整过程;调整程序 c1wP/?|.>  
adjustment range 调整幅度 FG6bKvEQm^  
administered exchange rate 受管制汇率 Q,`R-?v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ULJV  
administration expenses 行政费用 Ch;wvoy  
administration fee 手续费;行政费 hi.` O+;  
administration in bankruptcy 破产管理 fDzG5}i  
administration order 遗产管理令 ^W*T~V*8  
administrator 管理人;遗产管理人 ^'Z?BK  
administrator of the estate 遗产管理人 d41DcgG'j(  
admission of debt 债项承认书 !Z}d^$  
admission of proof 接纳债权证明 2C &G' @>  
advance 放贷款项;垫付款项;预支款项;预付款项 AWG;G+  
advance account 暂支帐目;预付款帐户 O'i!}$=g  
advance compensation 预付补偿金 O^L#(8bC  
advance from shareholder 股东垫款 w y\0o  
advance pending reimbursement 预支以待日后付还 J?1U'/Wx2  
advanced economy 先进经济体系 ?nwFc3qw  
advancement 预付;预付财产 [#3*R_#8R  
advances warrant 垫款令 Rt6(y #dF  
advancing 贷出 \I[f@D-J  
adverse balance 逆差 1[ 4)Sq?  
adverse exchange 逆汇 q; n  
advertisement addressed to shareholders 在报章刊登的致股东通告 d'okXCG  
advice for collection 托收通知书 gR]NH  
advice of drawing 提款通知书;汇票通知书 oR1HJ2>Z1  
advice of payment 付款通知 %Ums'<xJ  
Advisory Committee [Securities and Futures Commission] e6(Pw20)s  
谘询委员会〔证券及期货事务监察委员会〕 K!cLEG!G  
Advisory Committee on Diversification 经济多元化谘询委员会 ;WqWD-C  
affidavit 誓章;遗产申报誓章 vUNmN2pRJ  
affidavit of no receipt 述明无收款的誓章 Nj^:8]D)0  
affiliate 联号;联营公司;附属公司 `alQmGUZ  
affiliated company 附属公司;联号;联营公司 ..=WG@>$+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c(j|xQ\pE  
affordability 负担能力 2x<A7l)6  
African Development Bank [AfDB] 非洲开发银行 937 z*mh  
after-acquired property 事后取得的财产 c2o.H!>  
after-hours dealing 市后交易 -yJ%G1R  
after-tax profit 税后盈利;税后利润;税后溢利 "N*bV  
agency agreement 代理协议 dU"ca|u  
agency expenses 代理机构的开支 Y;uQq-CP  
agency fee 代理费 N6%wHNYZ  
Agency Law 《代理法》 ^F?}MY>  
agent 代理人;承销人 .m^L,;+2  
agent of company 公司代理人 p3q >a<  
agent's fee 代理人费;经纪费 Fs}vI~}  
aggregate 总计;总数;总体数字 MKPw;@-  
aggregate amount 总款额;总额 pFW^   
aggregate assets and liabilities 总体资产与负债 vhz[H  
aggregate at constant price 按固定价格计算的总体数字 _=Eb:n+X  
aggregate demand 总需求  ~0T;T  
aggregate gross position 总持仓量 +bhR[V{0g  
aggregate limit 总限额 mV'XH  
aggregate of salaries tax 合计薪俸税 q[ -YXO  
aggregate performance 总体表现;总体业绩 ^K]`ZQjKC  
aggregate supply 总体供应 ,'%wadOo  
aggregate surplus 总盈余 m,X8Cy|vQ  
aggregate total 整体总额 uA]!y{"}J  
aggregate value 总值;合计价值 e,cSB!7  
aggregated basis 合计基准 4Y/kf%]]A  
aggregated net chargeable income 合计应课税入息实额 [/+}E X  
aggregation 合并计算;合计;总和 = 9K5f# ;e  
aggregation of incomes of husband and wife 夫妇入息合并计算 ` v"p""_H  
aggregation of property 财产的总和 5IJm_oy  
agio 差价;贴水 *]#(?W.$w  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 } Tz<fd/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^8q(_#w`K  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 qPvWb1H:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2vLV1v$,q  
《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》  d  H ;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x Rp;y*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B_3:.1>"BM  
agreement for a settlement 授产协议 J4l \  
agreement for assignment 转让协议 vS1#ien#  
agreement for sale 售卖协议;买卖协议 ri?k}XnhX  
agreement for sale and purchase 买卖协议 H~ `JAplr  
agreement for the payment of interest 支付利息协议 ^lP;JT?  
agreement for the repayment of money 还款协议 U-6pia /o  
agreement of reinsurance 再保险协议 <u Kd)l  
Agricultural Bank of China 中国农业银行 ZdsYIRU#  
air passenger departure tax 飞机乘客离境税 W3E7y?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h|Ah\P?o  
airport tax 机场税 D9 \!97  
alcohol duty 酒精税 NSV;R~"  
alienation 让与;让渡;转让 gZW(z  
alimony 生活费;赡养费 0tS < /G8  
All Ordinaries Index [AOI] 所有普通股指数 j0q:i}/U,  
all risks 全险;综合险 TYH4r q &  
All Sales Record for Stock Market 《股票市场成交报告》 ,3P@5Ef  
Allied Capital Resources Limited 新联财务有限公司 S9mcThcZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TR J5m?x  
allocation letter 拨款信件 sn.0`Stt  
allocation of fund 分配款项;预留款项 lq_(au.  
allocation of profit 利润分配;溢利分配 (M;jnQ0  
allocation warrant 拨款令 +aoenUm5  
allotment 分配;配股 eR|u']Em>T  
allotment notice 股份配售通知;配股通知 ;QS(`SK l  
allotment of shares 股份分配 bZ-_Q  
allowable 可获宽免;免税的 gCjW !t  
allowable business loss 可扣除的营业亏损 Gzw9E.Hk  
allowable expenses 可扣税的支出 ^/M-*U8ab  
allowance 免税额;津贴;备抵;准备金 4m"6$  
allowance for debts 债项的免税额 3`+Bq+  
allowance for depreciation by wear and tear 耗损折旧免税额 N% !TFQf  
allowance for funeral expenses 殡殓费的免税额 #]5A|-O^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Gv\:Agi  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;^f ;<  
allowance to debtor 给债务人的津贴 CBKLct>  
alteration of capital 资本更改 );!IGcgF  
alternate trustee 候补受托人 < .knM  
amalgamation 合并 AV]7l}-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ; nc3O{rU  
ambit of charges 征税范围;收费范围 aESlb H  
amended valuation 经修订的估值 !lxq,Whr{  
American Commodities Exchange 美国商品交易所 k}hTSL  
American Express Bank Limited 美国运通银行 G<W;HMj2  
American Stock Exchange 美国证券交易所 m'PU0x  
amortization 摊销 T8W;Lb9hQ  
amount due from banks 存放银行同业的款项 A81'ca/  
amount due from banks abroad 存放海外银行同业的款项 wmDO^}>ZP  
amount due from holding companies 控股公司欠款 59#o+qo4   
amount due from local banks 存放本港银行同业的款项 _uq[D`=  
amount due to banks 银行同业的存款 :x[SV^fw[  
amount due to banks abroad 海外银行同业的存款 ep)O|_=  
amount due to holding companies 控股公司存款 H~<w*[uT  
amount due to local banks 本港银行同业的存款 Y ow  
amount due to outport banks 外埠银行同业的存款 yB5JvD ?  
amount for note issue 发行纸币的款额 4'# ?"I  
amount of bond 担保契据的款额 OVUJiBp  
amount of consideration 代价款额 vJ9IDc|[  
amount of contribution 供款数额 /I48jO^2  
amount of indebtedness 负债款额 {JlSfJw !  
amount of principal of the loan 贷款本金额 qtlcY8!  
amount of rates chargeable 应征差饷数额 L]Dq1q8`  
amount of share capital 股本额 A/TCJ#>l  
amount of sums assured 承保款额 CNl @8&R  
amount of variation 变动幅度 wBI>H 7A  
amount of vote 拨款数额 A/sM ?!p>_  
amount payable 应付款额 &HB!6T/  
amount receivable 应收款额 | {Tq/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W4p4[&c|  
analysis 分析 Qpocj:  
ancillary risk 附属风险 $nqVE{ksV  
annual account 周年帐目;周年帐目报表;年度决算;年结 YLv5[pV  
annual accounting date 年结日期 ((AIrE>Rr  
annual allowance 每年免税额;年积金;年度津贴;年津 BF/l#)$yK  
annual balance 年度余额 =:*2t  
annual disposable income 每年可动用收入 _V,bvHWlM  
annual estimates 周年预算 \\P*w$c   
annual fee 年费 cq"#[y$r  
annual general meeting 周年大会 ~s2la~gu  
annual growth rate 年增率;每年增长率 &cZl2ynPi  
annual long-term supplement 长期个案每年补助金 S1a6uE  
annual pensionable emolument 可供计算退休金的年薪 SsCV}[  
annual report 年报 ?+G / 5,e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @iBaJ"*,  
annual return 周年报表;周年申报表;每年报税表格 2*5pjd{Kt  
Annual Return Rules 《周年报表规则》 dZ|x `bIgs  
annual review of consumer prices 每年消费物价回顾 a`6R}|ZB  
annual roll-forward basis 逐年延展方式 Dg}$;PK  
annual salary 年薪 j@.^3:  
annual statement 年度报表;年度决算表 Mhu|S)hn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &P&VJLAe  
annuitant 年金受益人 cvVv-L<[S`  
annuity 年金 w Y=k$  
annuity contract 年金合约 5pH6]$  
annuity on human life 人寿年金 u$<>8aMei  
antecedent debt 先前的债项 ZVz`g]  
ante-dated cheque 倒填日期支票 KsQn%mxS  
anticipated expenditure 预期开支 |_m N:(3  
anticipated net profit 预期纯利 Jd28/X5&  
anticipated revenue 预期收入 w5`EJp8MC  
anti-inflation measure 反通货膨胀措施 `Sal-|[Cv[  
anti-inflationary stance 反通货膨胀立场 Xbu P_U'  
apparent deficit 表面赤字 >Xi/ p$$7u  
apparent financial solvency 表面偿债能力 w>wzV=R  
apparent partner 表面合伙人 O+"a 0:GM  
application for personal assessment 个人入息课税申请书 3(`P x}  
application of fund 资金应用 rGlnu.mK^  
application to release as liquidator and to destruct the books of accounts and documents [Om,Q<  
申请免除清盘人职务及毁灭帐簿与文件 a5?Yh<cJ  
appointed actuary 委任精算师 a= (vS  
appointed auditor 委任核数师;委任审计师 nL+y"O  
appointed trustee 委任的受托人 6z2%/P-'  
appointer 委任人 g\1|<jb3  
apportioned pro rata 按比例分摊 ldt]=Sqy  
apportionment 分配;分摊 AP+%T   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /vs79^&  
apportionment formula 分摊方程式 Ch_eK^ g1  
apportionment of estate duty 遗产税的分摊 (,D:6(R7t  
appraisal 估价;评估 Xi0fX$-,  
appreciable growth 可观增长 g(dReC  
appreciable impact 显着影响 5'/ff=  
appreciable increase 可观增长 ;)q"X>FMZe  
appreciation 增值;升值 -8yN6 0|  
appreciation against other currencies 相对其他货币升值 hv*XuT/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {uurLEe?  
appreciation tax 增值税 "V`5 $ur  
appropriation 拨款;拨用;拨付 :!wl/X ~  
appropriation account 拨款帐目 *tfD^nctO  
Appropriation Bill 拨款法案 1s.>_  
appropriation-in-aid system 补助拨款办法 (0["|h32,  
approved assets 核准资产 7Y5.GW\^  
approved basket stock 认可一篮子证券 N(%(B  
approved budget 核准预算 ZF@$3   
approved charitable donation 认可慈善捐款 Of>2m<  
approved charitable institution 认可慈善机构 06e dVIRr  
approved currency 核准货币;认可货币 [1e]_9)p  
approved estimates 核准预算 W5>emx'>  
approved estimates of expenditure 核准开支预算 +K?sg;  
approved overseas insurer 核准海外保险人 wz>[CXpi_  
approved overseas trust company 核准海外信托公司 #^{%jlmHxJ  
approved pooled investment fund 核准汇集投资基金 /[A#iTe  
approved provident fund scheme 认可公积金计划 K[S)e!\.  
approved provision 核准拨款 &WZ&Tt/)/  
approved redeemable share 核准可赎回股份 z"-oD*ICw  
approved regional stock 认可地区性证券 PYTwyqS  
approved retirement scheme 认可退休金计划 ;;+h4O )  
approved subordinated loan 核准附属贷款 #gVWLm<  
arbitrage 套戥;套汇;套利 SqZ .}s  
arbitrageur 套戥者;套汇者 & gcZ4 gpH  
arbitrary amount 临时款项 4 %V9  
arrangement 措施;安排;协定 PMT}fg  
arrears 欠款 9"zp>VR  
arrears of pay 欠付薪酬 $b)t`r+  
arrears of revenue 逾期未收税款;逾期未收的帐项 iK!FVKi}  
articles of association 组织章程;组织细则;组织章程细则 VaA.J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3vdFO: j  
ascertainment of profit 确定利润 4v` G/w  
"Asia Clear" “亚洲结算系统” CSY-{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _9'hmej  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qWJHb Dd  
Asian Development Fund [ADF] 亚洲发展基金 *fz#B/ _o  
Asian dollar bond 亚洲美元债券 10xza=a  
Asian dollar market 亚洲美元市场 a(LtiO  
Asian dollar rate 亚洲美元利率 FKUo^F?z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <[K3Prf C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @`ii3&W4  
asked price 沽盘;喊价;索价;卖方报价 2R W~jn"  
assessable income 应评税入息 'Fql;&U >  
assessable loss 应评税亏损 Q%524%f$  
assessable profit 应评税利润 \BX9Wn*)a  
assessable value 应评税值 _l2_) ~  
assessed profit 估定利润 p`EgMzVO,  
assessed value 经评估价值 Bg}l$?S  
assessment 评税;评定;估价;评税单 BkP4.XRI  
assessment number 评税编号;估价编号 *5{1.7  
assessment of additional tax 补加税评税 ~n! & ~  
assessment of performance 业绩评估;实绩评价 11c\C Iu  
Assessor 评税主任 >!Xj%RW  
asset price bubbles 资产价格泡沫 8`6G_:&X  
asset-backed securities 具资产保证的证券 2A:&Cqo  
assets accretion 资产增值 WNt':w^_  
assets and liabilities 资产与负债 w[$oH^7  
assets betterment statement 资产递增表;资产改进表 56 Z  
assets lending 实物放款;有抵押贷款 0f@9y  
assets of the company passing on the death 死者去世时转移的公司资产 HD& Cp  
assets pledged as security for liabilities 用作负债抵押的资产 T 2_iH=u  
assets portfolio 资产投资组合 ?#Y:2LqPC  
assets price 资产价格 R x(yn  
assets quality 资产质素 ;G[0%z+*  
assets realization 资产变现 ;WAa4r>  
assets refinancing arrangement 资产再集资安排 4I .'./u  
assets securitization 资产证券化 OZC yg/K  
assets situated outside Hong Kong 在香港以外地方的资产 jFip-=T{4  
assets stripping 削减资产;拆卖资产  e<(6x[_  
assets value 资产值 o1"N{ Eu  
assignee 承让人 d]:G#<.  
assignment 转让;转让书;转让契 3V7WIj<  
assignment of interest 权益转让 R+_!FnOJ  
assignment of letters patent and trade mark 专利证书及商标转让 yz,0 S'U  
assignment of property 物业转让;物业转让书 H_Xk;fM  
assignment right 转让权 uUV"86B_  
assignor 转让人 , &n"#  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 XE&h&v=>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9Ofls9]U  
associate member 附属会员 aqWlX0+  
associated body corporate 相联法人团体 Djdd|Z+*{  
associated company 相联公司;联属公司 v??$z#1F3  
associated corporation 相联法团 "Q:h[)a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z`.<dNg  
公认会计师公会〔英国〕 '$eJATtC  
Association of Futures Exchange Brokers 香港期货经纪协会 {> 8?6m-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z/!awf>  
association of underwriters 承保人组织 *_7/'0E(3  
assumption of control 接管 o';/$xrH  
assurance 担保;保险;转易;转易书 y0ObcP.MA  
assurance of interest 权益的转易 @WJ\W`P  
at 19XX price 按一九XX年价格计算 M< .1U?_#  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~mwIr  
at a premium 按溢价计算;按升水价格计算 QPh3(K1w^  
at call 通知付款;按通知 UvM4-M%2JN  
at constant market price 按固定市价计算 C/H;|3.X  
at constant price 按固定价格计算 bwcr/J( Nb  
at cost 按成本计算 Fn iht<  
at current market price 按当时市价计算;按现时市价计算 AJE$Z0{q  
at current price 按当时价格计算;按现时价格计算 w^("Pg`  
at factor cost 按要素成本计算;按生产要素成本计算 U=7nz|  
at money-of-the-day price 按付款当日价格计算 dsj}GgG?Z  
at or better 按指定或较佳价位〔买卖指令〕 0TSB<,9a[  
at par 按面值计算;平价 #ti%hm  
at sight 见票即付 BvH?d]%  
at the close 按收市盘 8e^uKYR<  
at the opening 按开市盘 k<M Q  
attestation 见证;见证条款 7S^G]g!x  
at-the-money option 平价期权 ^\kH^   
attorney 受权人;受托代表人 SH#*Lc   
attornment 新拥有人承认书 -(>Ch>O  
attributable profit 可归属利润 t K/.9qP  
attributable share value 可归属股份价值 -|f0;Fl  
Auckland Stock Exchange 奥克兰证券交易所 /AyxkXq  
auction 拍卖 t1"#L_<e  
auctioneer 拍卖商 hvQXYo>TZx  
audit 审计;核数 %4Qs|CM)m  
Audit Commission 审计署 {qbe ye!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :>r W`= e'  
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〕 uv<_.Jq]  
audit review 帐目审查 zx,9x*g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 So8 Dwz?  
audited account 审计帐目;经审计的帐目 T:zM]%Xh  
audited annual account 经审计的周年帐目 i;s;:{cn  
audited balance sheet 经审计的资产负债表 Pr(@&:v:  
auditor 核数师;核数主任;审计师 { PJ>gX$  
auditor's certificate 核数师证明书;审计师证明书 Gk/cP`  
auditor's report 核数师报告;审计师报告 HZ2W`wo  
Aussie bond 澳元债券 {:#nrD"  
austerity budget 紧缩预算 >iRkhA=Vg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &"I csxG  
Australia All Ordinaries Index 澳洲所有普通股票指数 Dg"szJ-   
Australian Dollar [AUD] 澳元 K)se$vb6  
Australian Options Market 澳大利亚期权市场 FpU8$o~r{  
Australian Securities Commission 澳洲证券事务监察委员会 Q;!rN)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W3d+t ?28  
Australian Stock Exchange 澳大利亚证券交易所 %''L7o.#a  
Austrian Schilling [ATS] 奥地利先令 Mp>(cs  
authentication 认证;鉴证 3 u4Q!U%(D  
authority to purchase 委托购买证;委购书 U%q6n"[ Cr  
authorization 认可;核准;授权;授权书 >`SeX:  
authorization by direction 指示授权 q<! -Anc  
authorization by instruction 指令授权 ^G(Ee+PN@  
authorization by warrant 令状授权 OXbShA&1  
authorization of unit trust 单位信托的认可 Ie(.T2K  
authorized agent 指定代理人 _MLf58  
authorized capital 法定资本 S*|/txE'~Y  
authorized clerk 出市员 5oSp/M  
authorized dealer 认可交易商 :$,MAQ'9  
authorized financial institution 认可财务机构 o|xZ?#^h  
authorized fund 认可基金 dFDf/tH  
authorized fund house 获授权的基金公司;认可基金公司 VN`fZ5*d~  
authorized institution 认可机构 rQ_@q_B.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8.8t$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m&gB;g3:  
authorized insurer 获授权保险人;获认可承保人 ]d@>vzCO  
authorized investment 特准投资项目 6hv.;n};  
authorized person 获授权人 Bt(<Xj D  
authorized representative 获授权代表 h9CTcWGt  
authorized share capital 法定股本 ^V#,iO9.-  
automated quotation system 自动报价系统 3\Q9>>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /e?0Iv" 8>  
自动交易系统〔香港期货交易所有限公司〕 dt,Z^z+" E  
automatic adjustment mechanism 自动调整机制 d[J_iD{ &  
automatic adjustment system 自动调整系统 ^ r(My}  
Automatic Clearing House 自动票据交换所 D9A%8o  
automatic exchange rates accumulation system 自动化汇率累集系统 jVQ89vf ~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RR ^7/-  
automatic teller machine [ATM] 自动柜员机 DyiJ4m}kh  
autopay 自动转帐 X!^|Tass  
available assets 可用资产 9J?s:"j  
available fiscal reserve 现存财政储备 -~lq <M  
available profit 可用利润 xk% 62W  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 25-h5$s  
average 平均;平均数;海损 megTp  
average basic salary 平均基本薪金 AH5;6Q  
average consumer expenditure 平均消费开支;一般消费开支 htR.p7&Tn  
average cost 平均成本 p/VVb%  
average cost of land production 增辟土地平均成本 u;-fG9xs  
average daily turnover 平均每日成交额 xlu4  
average daily wage rate 平均每日工资率 n+hL/aQ+  
average expenditure pattern 平均开支模式 \|HNFxT`  
average growth rate 平均增长率 Zx_ ^P:rL  
average net fixed assets 固定资产平均净值 "O<ETHd0  
average of relatives 相对价格平均数 2~?E'  
average price 平均价格 PWiUW{7z  
average propensity to consume 平均消费倾向;一般消费倾向 JHvev,#4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 kVs YB  
average rate 平均率 OM&GypP6&  
average revenue 平均收入;平均收益 4d4+%5GE  
average stock 平均库存;平均存货 ] 2qKc  
average yearly rent 平均年租 X_hDU~5{wC  
avoidance of double taxation 避免双重课税 !Kg ']4  
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 II}M|qHaK  
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