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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: Gw^=kzh  
A share A股;甲类股份 }F6b ]  
abatement of tax 减税;减扣免税额 $4JX#lkt  
ABN AMRO Bank N.V. 荷兰银行 }tO<_f))  
above-the-line expenditure 线上项目支出;经常预算支出 PM!t"[@&  
above-the-line receipt 线上项目收入;经常预算收入 $i~`vu*  
ABSA Asia Limited 南非联合亚洲有限公司 y/hvH"f  
absolute change 绝对数值变更 a' o8n6i  
absolute expenditure 实际开支 BrMp_M  
absolute guideline figure 绝对准则数字 5G;^OI!g  
absolute interest 绝对权益 WV"QY/e3  
absolute order of discharge 绝对破产解除令 6D"`FPC  
absolute profit margin 绝对利润幅度 w]o5L  
absolute value 实值;绝对值 _6zP] |VBr  
absolutely vested interest 绝对既得权益 luk2fi<$  
absorbed cost 已吸收成本;已分摊成本 [Vp2!"  
absorption 吸收;分摊;合并 s FYJQ90it  
absorption rate 吸收率;摊配率;分摊率 @k6}4O?{  
ACB Finance Limited 亚洲商业财务有限公司 ?9@Af{b t2  
acceptable form of reciprocity 合理的互惠条件 \'tz|  
acceptable rate 适当利率;适当汇率 $'{`i 5XB  
acceptance agreement 承兑协议 vqz#V=J{  
acceptance for honour 参加承兑 T ) f_W  
acceptor 承兑人;接受人;受票人 t0d '>  
acceptor for honour 参加承兑人 :k(t/*Nl3  
accident insurance 意外保险 E/$@ud|l"  
Accident Insurance Association of Hong Kong 香港意外保险公会 LE80`t>M#  
accident insurance scheme 意外保险计划 6@;L$QYY-V  
accident year basis 意外年度基准 [k 7N+W8  
accommodation 通融;贷款 fUKdC \WL  
accommodation bill 通融票据;空头票据 |O+>#  
accommodation party 汇票代发人 qS}RFM5|  
account balance 帐户余额;帐户结余 A<X :K nl  
account book 帐簿 j{Jc6U  
account collected in advance 预收款项 ZfCr"aL  
account current book 往来帐簿 Qwo9>ClC  
account of after-acquired property 事后取得的财产报告 wDMB  
account of defaulter 拖欠帐目 4m[C-NB!g  
account payable 应付帐款 A6y~_dt  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Hs -.83V  
account receivable 应收帐款 )k] !u  
account receivable report 应收帐款报表 V3~a!k  
account statement 结单;帐单;会计财务报表 8421-c6y>  
account title 帐户名称;会计科目 B "F`OS[  
accountant's report 会计师报告 ^ O Xr: P  
Accountant's Report Rules 会计师报告规则 Q[Sd  
accounting and auditing procedure 会计与审计程序;会计与核数程序 s5aOAyb*w  
Accounting Arrangements 《会计安排》 (VPM>ndkw  
accounting basis 会计基础 4\SBf\ c  
accounting by Official Receiver 破产管理署署长呈交的帐目 ) wo2GF  
Accounting Circular 《会计通告》  [Ro0eH  
accounting class 会计类别 f(s3TLM  
accounting date 记帐日期;会计结算日期 K-k.=6mS  
accounting for money 款项核算 t,1!`/\  
Accounting Officer 会计主任 1L=Qg4 H  
accounting period 会计报告期;会计期 v\9,j  
accounting policy 会计政策;会计方针 b|8>eY  
accounting practice 会计惯例 +;wqX]SD&  
accounting principle 会计准则 #JR,C -w  
accounting record 会计记录 /xm#:+Sc  
accounting report 会计报告 :;*#Qh3"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kPX2e h  
Accounting Society of China 中国会计学会 pM'IQ3N  
accounting statement 会计报表 } .H Fm'p  
accounting system 会计制度;会计系统 &J/4J  
accounting transaction 会计事项;帐务交易 3auJ^B}  
accounting treatment 会计处理 9H, &nET  
accounting year 会计年度 &G@-yQ  
accretion 增值;添加 .Lr)~  
accrual 应计项目;应累算数目 G<^]0`"+)t  
accrual basis 应计制;权责发生制 :UDn^ (#  
accrual basis accounting 应计制会计;权责发生制会计 cYWy\+  
accrue 应累算;应计 OQL09u  
accrued benefit 应累算利益 b~Pxgfu"  
accrued charges 应计费用 : Nj`_2  
accrued cumulative preference share dividend 应累算的累积优先股股息 h;ol"  
accrued expenses 应累算费用 /$Tl#   
accrued interest payable 应付利息;应计未付利息 Sd<@X@iU8D  
accrued interest receivable 应收利息;应计未收利息 :CkR4J!m3  
accrued right 累算权益 o=RqegL  
accruing profit 应累算的利润 _`X#c-J  
accumulated fiscal reserve 累积财政储备 Y K?*7  
accumulated profit 累积利润;滚存溢利 jPYe_y  
accumulated reserve 累积储备 Bpm5dT;  
accumulation of surplus income 累积收益盈余 Xlqz8cI  
acquired assets 既得资产 U_}A{bFG  
acquisition 收购;购置;取得 sAD P~xvU  
acquisition cost 购置成本 K)Xs L  
acquisition expenses 购置费用 Ij6Wz. *  
acquisition of 100% interest 收购全部股权 _]D#)-uv}C  
acquisition of control 取得控制权 Y zBA{FE  
acquisition of fixed assets 购置固定资产 /@:up+$  
acquisition of shell “买壳” ,8xP8T~Kmv  
acquisition price 收购价 kF+}.x%  
act of God 天灾 >xZhK63C/  
acting partner 执事合伙人 <` p75B  
active market 买卖活跃的市场;交投畅旺的市场;旺市 APtselC  
active partner 积极参与的合伙人 7tfivIj)e  
active trading 交投活跃 !,6v=n[Nz  
actual circulation 实际流通 _D2bGZN  
actual cost 实际成本 n:bB$Ai2  
actual expenditure 实际开支;实际支出 [6_Du6\h  
actual income 实际入息;实际收入;实际收益 3b?OW7H  
actual market 现货市场 8pq-nuf|K  
actual price 现货价;实际价格 lA.;ZD!  
actual profit 实际利润 ^0s\/qyqm  
actual quotation 实盘;实际价位;实际报价 J%\~<_2ny  
actual year basis 按实际年度计算 x'@32gv  
actuals 实货 +i`Q 7+d  
actuarial investigation 精算调查 -#S)}N En  
actuarial principle 精算原则 8G5) o`  
actuarial report 精算师报告 Nr]8P/[~  
Actuarial Society of Hong Kong 香港精算学会 yK&* ,J |  
actuarial valuation 精算师估值 e\A(#l@g  
actuary 精算师 2 %{YYT   
ad referendum agreement 暂定协议;有待覆核的协定 GIRSoRVsh  
ad valorem duty 从价税;按值征税 /J[H5uA  
ad valorem duty system 从价税制 uFm+Y]h  
ad valorem fee 从价费 orB8Q\p'  
ad valorem tariff 从价关税 KCJN<  
additional allowance 额外免税额 ?9(o*lp  
additional amount for unexpired risk 未过期风险的额外款额 ;X$q#qzN#  
additional assessable profit 补加应评税利润 o/dMm:TF  
additional assessment 补加评税 [j=,g-EOA  
additional commitment 额外承担 @m/;ZQ  
additional commitment vote 额外承担拨款 Tbi]oB#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >9.5-5"   
additional dependent parent allowance 供养父母额外免税额 Wiq{wxe  
additional provision 额外拨款 0j{F^rph  
additional stamp duty 附加印花税 joChML_  
additional tax 补加税罚款;补加税款 O/D Af|X|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 mZbWRqP[|_  
adjudged bankrupt 被裁定破产 cZDxsd]  
adjudicated bankrupt 裁定破产人 9RCO|J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %R.xS} Q  
adjudication of bankruptcy 裁定破产;宣告破产 @ kJ0K  
adjudication of insolvency 裁定无力偿还债务 /]/>jz>  
adjusted actual 经调整的实数;调整后的实数 >&<<8Ln  
adjusted current assets 经调整的流动资产;调整后的流动资产 %Le:wC  
adjusted figure 经调整的数字;调整后的数额 j!lAxlOX  
adjusted liabilities 经调整的负债;调整后的负债 y^mWG1"O  
adjusted loss 经调整的亏损;调整后的亏损 XdGpW  
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 Ue{vg$5||  
adjusted profit 经调整的利润;调整后的利润 mfeMmKFu\  
adjusted surplus 经调整的盈余额;调整后的盈余额 HBh` 2Q  
adjusted value 经调整的价值;调整后的价值 mFqSD  
adjustment 调整;修订;理算〔保险〕 *3_f &Y  
adjustment centre 调剂中心 e}'#Xv  
adjustment lag 调整过程的时间差距;调整时差 ^])e[RN7?n  
adjustment mechanism 调整机制  cS D._"P  
adjustment of loss 亏损调整 ocIt@#20 K  
adjustment process 调整过程;调整程序 #cj\~T.,,  
adjustment range 调整幅度 YH)Opk  
administered exchange rate 受管制汇率 O ;X(pE/G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9TVB<}0G  
administration expenses 行政费用 Qy=HrL]x  
administration fee 手续费;行政费 \Y!T>nWn)I  
administration in bankruptcy 破产管理 lX98"}  
administration order 遗产管理令 ]a$Wxvgq  
administrator 管理人;遗产管理人 HYjMNj0  
administrator of the estate 遗产管理人 b&lN%+%}  
admission of debt 债项承认书 f {y]  
admission of proof 接纳债权证明 L bJtpwz>z  
advance 放贷款项;垫付款项;预支款项;预付款项 0$eyT-:d  
advance account 暂支帐目;预付款帐户 ~9JW#HHzn  
advance compensation 预付补偿金 F . K2  
advance from shareholder 股东垫款 5l41Q  
advance pending reimbursement 预支以待日后付还 On{~St'V  
advanced economy 先进经济体系 gohAp  
advancement 预付;预付财产 ]ZzoJ7lr  
advances warrant 垫款令 $?FS00p*|X  
advancing 贷出 7$!`p,@we/  
adverse balance 逆差 AIZW@Nq.5  
adverse exchange 逆汇 ="uKWt6n'  
advertisement addressed to shareholders 在报章刊登的致股东通告 V I6\   
advice for collection 托收通知书 M"=8O>NZ2  
advice of drawing 提款通知书;汇票通知书 CY*ngi&  
advice of payment 付款通知 EKZ$Q4YE  
Advisory Committee [Securities and Futures Commission] kCima/+_  
谘询委员会〔证券及期货事务监察委员会〕 8G0  
Advisory Committee on Diversification 经济多元化谘询委员会 .M DYGWKt  
affidavit 誓章;遗产申报誓章 nE/=:{~Ws  
affidavit of no receipt 述明无收款的誓章 uy/y wm/?=  
affiliate 联号;联营公司;附属公司 AIuMX4nb  
affiliated company 附属公司;联号;联营公司 -"W)|oC_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :8p&#M  
affordability 负担能力 h [nH<m  
African Development Bank [AfDB] 非洲开发银行 n?'d|h  
after-acquired property 事后取得的财产 &EAk z  
after-hours dealing 市后交易 <,jAk4  
after-tax profit 税后盈利;税后利润;税后溢利 <Ctyht0c.  
agency agreement 代理协议 Ya}T2VX  
agency expenses 代理机构的开支 3g4e' ]t  
agency fee 代理费 `1nRcY  
Agency Law 《代理法》 [RAj3Fr0  
agent 代理人;承销人 >f&xJq  
agent of company 公司代理人 +"]oc{W!  
agent's fee 代理人费;经纪费 Zxg1M  
aggregate 总计;总数;总体数字 {5T0RL{\N  
aggregate amount 总款额;总额 9*#$0Y=  
aggregate assets and liabilities 总体资产与负债 m)s xotgXf  
aggregate at constant price 按固定价格计算的总体数字 1#grB(p?  
aggregate demand 总需求 x!'7yx  
aggregate gross position 总持仓量 ,LhE shf  
aggregate limit 总限额 -#hK|1]  
aggregate of salaries tax 合计薪俸税 Q]< (bD.7  
aggregate performance 总体表现;总体业绩 +"'F Be  
aggregate supply 总体供应 y^2#9\}K  
aggregate surplus 总盈余 tf4*R_6;1$  
aggregate total 整体总额 yZq?B  
aggregate value 总值;合计价值 LO"_NeuL  
aggregated basis 合计基准 's)fO#  
aggregated net chargeable income 合计应课税入息实额 G49Ng|qn  
aggregation 合并计算;合计;总和 )T>8XCL\}  
aggregation of incomes of husband and wife 夫妇入息合并计算 31WZJm^  
aggregation of property 财产的总和 $Axng J c  
agio 差价;贴水 <5dH *K  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 x+4v s s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \CcmePTN#x  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (nGkZ}p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment F[5S(7M 7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )))2f skZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #nKRTb+{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g^1r0.Sp{8  
agreement for a settlement 授产协议  AlO,o[0  
agreement for assignment 转让协议 YU&4yk lE  
agreement for sale 售卖协议;买卖协议 Ba<ngG !  
agreement for sale and purchase 买卖协议 SU/G)&Mi  
agreement for the payment of interest 支付利息协议 Q~phGD3!~  
agreement for the repayment of money 还款协议 z1F9$ ^  
agreement of reinsurance 再保险协议 &]w#z=5SXi  
Agricultural Bank of China 中国农业银行 DlDB=N0@S  
air passenger departure tax 飞机乘客离境税 VSh!4z1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'f 3HKn<L  
airport tax 机场税 qYx!jA]O  
alcohol duty 酒精税 B$ui:R/ t  
alienation 让与;让渡;转让 ;TtaH  
alimony 生活费;赡养费 XJUEwX  
All Ordinaries Index [AOI] 所有普通股指数 0A.PD rM:  
all risks 全险;综合险 _ j~4+H  
All Sales Record for Stock Market 《股票市场成交报告》 oew|23Ytb  
Allied Capital Resources Limited 新联财务有限公司 ?FN9rhAC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j~epbl)pC  
allocation letter 拨款信件 0{Bf9cH  
allocation of fund 分配款项;预留款项 [a@ B =E  
allocation of profit 利润分配;溢利分配 ' PELf P8  
allocation warrant 拨款令 {(;B5rs  
allotment 分配;配股 a2o.a 2  
allotment notice 股份配售通知;配股通知 >rKhlUD  
allotment of shares 股份分配 EJ G2^DSS  
allowable 可获宽免;免税的 /9pbnzn  
allowable business loss 可扣除的营业亏损 X<Z(]`i  
allowable expenses 可扣税的支出 mmHJ h\2v  
allowance 免税额;津贴;备抵;准备金 V~85oUc\-  
allowance for debts 债项的免税额 GA\2i0ow  
allowance for depreciation by wear and tear 耗损折旧免税额 Tw x{' S  
allowance for funeral expenses 殡殓费的免税额 H<,bq*@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Uj,g]e 8e  
allowance for repairs and outgoings 修葺及支出方面的免税额 okz]Qc>G  
allowance to debtor 给债务人的津贴 EY~7oNfc`R  
alteration of capital 资本更改 >PIPp7C  
alternate trustee 候补受托人 8 }-7{  
amalgamation 合并 "J& (:(:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w,Q)@]_  
ambit of charges 征税范围;收费范围 k {a)gFH O  
amended valuation 经修订的估值 c}%es=@  
American Commodities Exchange 美国商品交易所 Ah (iE  
American Express Bank Limited 美国运通银行 zj{(p Z1  
American Stock Exchange 美国证券交易所 I0iY+@^5  
amortization 摊销 _lP4}9p  
amount due from banks 存放银行同业的款项 ;}D-:J-z_  
amount due from banks abroad 存放海外银行同业的款项 y:.?5KsPI  
amount due from holding companies 控股公司欠款 U+} y %3l  
amount due from local banks 存放本港银行同业的款项 ;|!MI'Af  
amount due to banks 银行同业的存款 ugI#ZFjJWE  
amount due to banks abroad 海外银行同业的存款 UT4f (Xo  
amount due to holding companies 控股公司存款 P{cos&X|  
amount due to local banks 本港银行同业的存款 bE d?^h  
amount due to outport banks 外埠银行同业的存款 zks#EzQ  
amount for note issue 发行纸币的款额 ;, rnk-  
amount of bond 担保契据的款额 N!L'W\H,  
amount of consideration 代价款额 Pu..NPl+  
amount of contribution 供款数额 ds]?;l"  
amount of indebtedness 负债款额 |<rfvsQ.  
amount of principal of the loan 贷款本金额 T%kKVr  
amount of rates chargeable 应征差饷数额 ")ED)&e  
amount of share capital 股本额 9`BEi(z  
amount of sums assured 承保款额 ]YsR E>  
amount of variation 变动幅度 B9*Sfw%  
amount of vote 拨款数额 &:No}6  
amount payable 应付款额 \!<"7=(J{4  
amount receivable 应收款额 b/nOdFO@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tq&Yek>C  
analysis 分析 \45(#H<$  
ancillary risk 附属风险 >ZeEX, N  
annual account 周年帐目;周年帐目报表;年度决算;年结 y@3kU*-1  
annual accounting date 年结日期 akC>s8tqlA  
annual allowance 每年免税额;年积金;年度津贴;年津 A#35]V06  
annual balance 年度余额 I8k  
annual disposable income 每年可动用收入 \i0-o8q@I  
annual estimates 周年预算 A*F9\mj I5  
annual fee 年费 `VZZ^K9zR  
annual general meeting 周年大会 hM>*a!)U  
annual growth rate 年增率;每年增长率 =/Wu'gG)  
annual long-term supplement 长期个案每年补助金 @+&'%1  
annual pensionable emolument 可供计算退休金的年薪 4gOgWBv  
annual report 年报 #V[SQ=>x[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 | ]# +v@  
annual return 周年报表;周年申报表;每年报税表格 C_G1P)k  
Annual Return Rules 《周年报表规则》 IY)5.E _  
annual review of consumer prices 每年消费物价回顾 SKR;wu  
annual roll-forward basis 逐年延展方式 G#0,CLGN^  
annual salary 年薪 #ZlM?Q  
annual statement 年度报表;年度决算表 ;& ~929  
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 !BUi)mo  
annuitant 年金受益人 $)*xC!@6X  
annuity 年金 '#H")i  
annuity contract 年金合约 \XS]N_}8>  
annuity on human life 人寿年金 RdI} ;K  
antecedent debt 先前的债项 o?wt$j-  
ante-dated cheque 倒填日期支票 ln#\sA?iG  
anticipated expenditure 预期开支 &SmXI5>Bo0  
anticipated net profit 预期纯利 t77'fm  
anticipated revenue 预期收入 v459},!P  
anti-inflation measure 反通货膨胀措施 3ji:O T  
anti-inflationary stance 反通货膨胀立场 + |C=ZU  
apparent deficit 表面赤字 ^f|<R8`  
apparent financial solvency 表面偿债能力 -~O/NX  
apparent partner 表面合伙人 o/1JO_41  
application for personal assessment 个人入息课税申请书 RZh}:  
application of fund 资金应用 X+iK<F$  
application to release as liquidator and to destruct the books of accounts and documents &@6 GI<  
申请免除清盘人职务及毁灭帐簿与文件 g$w6kz_[  
appointed actuary 委任精算师 A(+:S"|@  
appointed auditor 委任核数师;委任审计师 ;SY.WfVA7  
appointed trustee 委任的受托人 e+@xs n3  
appointer 委任人 v=p0 +J>  
apportioned pro rata 按比例分摊 ,|pp67  
apportionment 分配;分摊 JIxiklk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M&yqfb[  
apportionment formula 分摊方程式 J=*K"8Qr  
apportionment of estate duty 遗产税的分摊 ]"sRS`0+  
appraisal 估价;评估 v[&'k\  
appreciable growth 可观增长 ,I`_F,  
appreciable impact 显着影响 ^|?1_r  
appreciable increase 可观增长 ?3jdg]&  
appreciation 增值;升值 rzu s  
appreciation against other currencies 相对其他货币升值 G),db%,X2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eYEc^nC,c)  
appreciation tax 增值税 Hku=pr3Gn  
appropriation 拨款;拨用;拨付 4RQ5(YTTuR  
appropriation account 拨款帐目 /{X_ .fv<v  
Appropriation Bill 拨款法案 ]:et~pfW  
appropriation-in-aid system 补助拨款办法 k1fRj_@WPT  
approved assets 核准资产 w>vH8f  
approved basket stock 认可一篮子证券 :Jl Di>B  
approved budget 核准预算 D|Si)_ Iz  
approved charitable donation 认可慈善捐款 "2;N2=~7  
approved charitable institution 认可慈善机构 x=,8[W#XT  
approved currency 核准货币;认可货币 0H[LS  
approved estimates 核准预算 T~J? AKx  
approved estimates of expenditure 核准开支预算 ]l[2hy= cV  
approved overseas insurer 核准海外保险人 ?9e]   
approved overseas trust company 核准海外信托公司 }bMWTT  
approved pooled investment fund 核准汇集投资基金 J+Bdz6lt  
approved provident fund scheme 认可公积金计划 IN^_BKQt  
approved provision 核准拨款 V@Wcb$mgk  
approved redeemable share 核准可赎回股份 #DUh(:E'`  
approved regional stock 认可地区性证券 |C D}<r(N  
approved retirement scheme 认可退休金计划 nwf7M#3d  
approved subordinated loan 核准附属贷款 4#:\?HAu!  
arbitrage 套戥;套汇;套利 <&U!N'CE  
arbitrageur 套戥者;套汇者 (WE,dY+.  
arbitrary amount 临时款项 }-p,iTm  
arrangement 措施;安排;协定 (q~0XE/ a  
arrears 欠款 ;'3]{BGcU  
arrears of pay 欠付薪酬 )ooWQ-%P  
arrears of revenue 逾期未收税款;逾期未收的帐项 &N\[V-GP2G  
articles of association 组织章程;组织细则;组织章程细则 0=;YnsY  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [6R fS  
ascertainment of profit 确定利润 gX,9Gh  
"Asia Clear" “亚洲结算系统” 2[up+;%Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A]?^ H<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `o si"o9  
Asian Development Fund [ADF] 亚洲发展基金 8i: [:Z  
Asian dollar bond 亚洲美元债券 |+NuYz?  
Asian dollar market 亚洲美元市场 K"l0w**Og#  
Asian dollar rate 亚洲美元利率 @\}YAa>>"I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3hS6j S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l h/&__  
asked price 沽盘;喊价;索价;卖方报价 M<[ ?g5=#  
assessable income 应评税入息 CgnXr/!L  
assessable loss 应评税亏损 VXIQw' Cq  
assessable profit 应评税利润 XP;x@I#l  
assessable value 应评税值 ~>%DKJe  
assessed profit 估定利润 Zq*eX\#C  
assessed value 经评估价值 uA\J0"0; }  
assessment 评税;评定;估价;评税单 A1A3~9HuK  
assessment number 评税编号;估价编号 5f{|"LG&  
assessment of additional tax 补加税评税 8R xc&`_X  
assessment of performance 业绩评估;实绩评价 #J$qa Ul  
Assessor 评税主任 >5Lexj  
asset price bubbles 资产价格泡沫 n )K6i7]xk  
asset-backed securities 具资产保证的证券 \!H{Ks{#R.  
assets accretion 资产增值 B*@6xS[IL  
assets and liabilities 资产与负债 Dg2uE8k  
assets betterment statement 资产递增表;资产改进表 7>-yaL{  
assets lending 实物放款;有抵押贷款 %j{.0 H  
assets of the company passing on the death 死者去世时转移的公司资产 QIV%6q+*R  
assets pledged as security for liabilities 用作负债抵押的资产 h^M^7S  
assets portfolio 资产投资组合 %^.P~s6  
assets price 资产价格 K{b-TT 4  
assets quality 资产质素 $(q8y/,R*-  
assets realization 资产变现 ',mW`ZN  
assets refinancing arrangement 资产再集资安排 S()Za@ [a$  
assets securitization 资产证券化 s[c^"@HT  
assets situated outside Hong Kong 在香港以外地方的资产 |F!F{d^p  
assets stripping 削减资产;拆卖资产 E _iO@  
assets value 资产值 mU G %LM  
assignee 承让人 8QF`,oXQO  
assignment 转让;转让书;转让契 h0VzIuV  
assignment of interest 权益转让 +t]Xj1Q  
assignment of letters patent and trade mark 专利证书及商标转让 3s(Ia^  
assignment of property 物业转让;物业转让书 v8@eW.I1  
assignment right 转让权 ZBc|438[  
assignor 转让人 8D~x\!(p\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 rt b*n~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 k dU! kj  
associate member 附属会员 @]'S eiNp  
associated body corporate 相联法人团体 g%\L&}Jd  
associated company 相联公司;联属公司 qm(1:iK,0  
associated corporation 相联法团 1^{`lK~2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ._<ii2K'  
公认会计师公会〔英国〕 JSW&rn  
Association of Futures Exchange Brokers 香港期货经纪协会 =n0*{~r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -(;LQDG |  
association of underwriters 承保人组织 8/Rm!.8+~  
assumption of control 接管  c8DZJSO  
assurance 担保;保险;转易;转易书 `ROEV~  
assurance of interest 权益的转易 Dip*}8$o(w  
at 19XX price 按一九XX年价格计算 $a.u05  
at a discount 按赔价计算;按贴水价格计算;打折扣 _CdROo6I  
at a premium 按溢价计算;按升水价格计算 {}\CL#~y  
at call 通知付款;按通知 GLh]G(  
at constant market price 按固定市价计算 D1X{:#|  
at constant price 按固定价格计算 ^M Ey,  
at cost 按成本计算 BaL]mIx  
at current market price 按当时市价计算;按现时市价计算 A=`* r*  
at current price 按当时价格计算;按现时价格计算 <qY5SV,  
at factor cost 按要素成本计算;按生产要素成本计算 F?4Sz#  
at money-of-the-day price 按付款当日价格计算 ;^-:b(E  
at or better 按指定或较佳价位〔买卖指令〕 [7\>"v6  
at par 按面值计算;平价 e4.&aIC[  
at sight 见票即付 6 = gp:I  
at the close 按收市盘 Hg(5S,O2  
at the opening 按开市盘 =nhzMU9c\y  
attestation 见证;见证条款 *Bw#c j  
at-the-money option 平价期权 |:2c$zq  
attorney 受权人;受托代表人 {ZqQ!!b  
attornment 新拥有人承认书 K $-;;pUl  
attributable profit 可归属利润 +hH}h?K  
attributable share value 可归属股份价值 Lq0 4T0  
Auckland Stock Exchange 奥克兰证券交易所 F6dr  
auction 拍卖 gdi`x|0  
auctioneer 拍卖商 "# S>I8d  
audit 审计;核数 e@jfIF0=}  
Audit Commission 审计署 _D-Riu>#J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m6U8)!)T  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 s~$zWx@v  
audit review 帐目审查 =`p&h}h-L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l$XA5#k  
audited account 审计帐目;经审计的帐目 hC>wFC  
audited annual account 经审计的周年帐目 {;k_!v{  
audited balance sheet 经审计的资产负债表 (cs~@  
auditor 核数师;核数主任;审计师 K`4GU[ul  
auditor's certificate 核数师证明书;审计师证明书 X8CVY0<o  
auditor's report 核数师报告;审计师报告 h4 vm{ho  
Aussie bond 澳元债券 ~:2K#q5C  
austerity budget 紧缩预算 8:{ q8xZ=k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tWk{1IL  
Australia All Ordinaries Index 澳洲所有普通股票指数 zM59UQU;  
Australian Dollar [AUD] 澳元 abWl ut  
Australian Options Market 澳大利亚期权市场 Sdc*rpH"(  
Australian Securities Commission 澳洲证券事务监察委员会 Yx1 D)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 RvW.@#EH0  
Australian Stock Exchange 澳大利亚证券交易所  aZgNPw  
Austrian Schilling [ATS] 奥地利先令 ?,% TU&Yn  
authentication 认证;鉴证 0Q1/n2V  
authority to purchase 委托购买证;委购书 (=JueF@J  
authorization 认可;核准;授权;授权书 ( u f5\}x  
authorization by direction 指示授权 j=j+Nf$  
authorization by instruction 指令授权 9#@Zz4Ww  
authorization by warrant 令状授权 IVteF*8hU  
authorization of unit trust 单位信托的认可 ,F: =(21  
authorized agent 指定代理人 (~#G'Hd  
authorized capital 法定资本 }1m_o@{3P  
authorized clerk 出市员 OCW+?B;  
authorized dealer 认可交易商 Qp!J:YV  
authorized financial institution 认可财务机构 o}~3JBn T  
authorized fund 认可基金 sXB+s  
authorized fund house 获授权的基金公司;认可基金公司 mo9$NGM&}  
authorized institution 认可机构 H#+xKYrp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tpU D0Z)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ou6j*eSN  
authorized insurer 获授权保险人;获认可承保人 [g|Hj)(  
authorized investment 特准投资项目 v@_in(dk  
authorized person 获授权人 h7?.2Q&S  
authorized representative 获授权代表 QymD-A"P  
authorized share capital 法定股本 G (\Ckf:  
automated quotation system 自动报价系统 RgGA$HN/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p >aw  
自动交易系统〔香港期货交易所有限公司〕 CG9ba |  
automatic adjustment mechanism 自动调整机制 3!Bj{;A  
automatic adjustment system 自动调整系统 xOIg|2^8  
Automatic Clearing House 自动票据交换所 BKA]G)G7u!  
automatic exchange rates accumulation system 自动化汇率累集系统 XGIpUz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wLMvC{5  
automatic teller machine [ATM] 自动柜员机 bi,mM,N/  
autopay 自动转帐 l* Y[^'  
available assets 可用资产 |<Bpv{]P  
available fiscal reserve 现存财政储备 -S$$/sR  
available profit 可用利润 ,}<RrUfD  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 yW> RRE;  
average 平均;平均数;海损 J3&Sj{ o  
average basic salary 平均基本薪金 JS7dsO0;  
average consumer expenditure 平均消费开支;一般消费开支 (C\r&N  
average cost 平均成本 ifrq  
average cost of land production 增辟土地平均成本  !!+Da>  
average daily turnover 平均每日成交额 t/ eo]  
average daily wage rate 平均每日工资率 PYieD}'  
average expenditure pattern 平均开支模式 RbAt3k;y  
average growth rate 平均增长率 J wFned#T  
average net fixed assets 固定资产平均净值 o?dR\cxj  
average of relatives 相对价格平均数 la702)N{  
average price 平均价格 PP-kz;|  
average propensity to consume 平均消费倾向;一般消费倾向 xt))]aH  
average propensity to save 平均储蓄倾向;一般储蓄倾向 kY!C_kFcn  
average rate 平均率 i4VK{G~g"  
average revenue 平均收入;平均收益 $e1:Q#den2  
average stock 平均库存;平均存货 V6+Zh>'S  
average yearly rent 平均年租 %MuaW(I o  
avoidance of double taxation 避免双重课税 oCA(FQ6  
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 y.ql#eQ,  
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