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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: =jEVHIYt  
A share A股;甲类股份 Ab #}BHI  
abatement of tax 减税;减扣免税额 b>h L*9  
ABN AMRO Bank N.V. 荷兰银行 gmqA 5W~y  
above-the-line expenditure 线上项目支出;经常预算支出 &]"Z x0t5%  
above-the-line receipt 线上项目收入;经常预算收入 _C@A>]GT  
ABSA Asia Limited 南非联合亚洲有限公司 Qli#=0{`  
absolute change 绝对数值变更 XX7zm_>+  
absolute expenditure 实际开支 C'~E q3  
absolute guideline figure 绝对准则数字 lVv'_9yg  
absolute interest 绝对权益 YsO3( HS  
absolute order of discharge 绝对破产解除令 qnb#~=x^  
absolute profit margin 绝对利润幅度 .oS[ DTn5S  
absolute value 实值;绝对值 &w!(.uDO  
absolutely vested interest 绝对既得权益 e0<Wed  
absorbed cost 已吸收成本;已分摊成本 u>ZH-nw O  
absorption 吸收;分摊;合并 FMX ^k  
absorption rate 吸收率;摊配率;分摊率 ,ZI#p6  
ACB Finance Limited 亚洲商业财务有限公司 |A.nP9hW  
acceptable form of reciprocity 合理的互惠条件 dVMduo  
acceptable rate 适当利率;适当汇率 S awf]/  
acceptance agreement 承兑协议 :F8h}\a*  
acceptance for honour 参加承兑 mxnu\@}(  
acceptor 承兑人;接受人;受票人 dQn , 0  
acceptor for honour 参加承兑人 =AcK9?%5  
accident insurance 意外保险 }}qY,@eeX  
Accident Insurance Association of Hong Kong 香港意外保险公会 |2E:]wT}qg  
accident insurance scheme 意外保险计划 ToK=`0#LNK  
accident year basis 意外年度基准 ~|G`f\Ln"  
accommodation 通融;贷款 1B#iJZ}  
accommodation bill 通融票据;空头票据 `@xnpA]l  
accommodation party 汇票代发人 f AY(ro9Q(  
account balance 帐户余额;帐户结余 7@R^B=pb  
account book 帐簿 LC7%Bfn!  
account collected in advance 预收款项 o2D;EUsNX  
account current book 往来帐簿 ,|g&v/WlC%  
account of after-acquired property 事后取得的财产报告 x) jc  
account of defaulter 拖欠帐目 ?8qN8rk^+  
account payable 应付帐款 %Rt 5$+dNT  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Nwj M=GG  
account receivable 应收帐款 u4tv= +jh  
account receivable report 应收帐款报表 Tn"@u&P *  
account statement 结单;帐单;会计财务报表 {%_D> y  
account title 帐户名称;会计科目 W|Cs{rBc?  
accountant's report 会计师报告 99\lZ{f(  
Accountant's Report Rules 会计师报告规则 +[ng99p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 V%(T#_E/6  
Accounting Arrangements 《会计安排》 An_3DrUFV_  
accounting basis 会计基础 KVevvy)W  
accounting by Official Receiver 破产管理署署长呈交的帐目 u9{SG^  
Accounting Circular 《会计通告》 N\"Hf=Y(~  
accounting class 会计类别 F}.R -j#  
accounting date 记帐日期;会计结算日期 ;}lsD1S:  
accounting for money 款项核算 J%]5C}v \  
Accounting Officer 会计主任 1#3eY? Nb  
accounting period 会计报告期;会计期 K]1| #`n  
accounting policy 会计政策;会计方针 b")O#v.  
accounting practice 会计惯例 Z;z,dw  
accounting principle 会计准则 )(OGo`4Qz  
accounting record 会计记录 ^RE[5h6^q  
accounting report 会计报告 L&KL]n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P2&0bNY  
Accounting Society of China 中国会计学会 HVdB*QEH  
accounting statement 会计报表 xS(VgP&YGO  
accounting system 会计制度;会计系统 d}aMdIF!e  
accounting transaction 会计事项;帐务交易 G6}!PEwM  
accounting treatment 会计处理 # 0d7  
accounting year 会计年度 <Mndr 8 H  
accretion 增值;添加 SKF0p))BJ  
accrual 应计项目;应累算数目 'C=(?H)M  
accrual basis 应计制;权责发生制 s",G w]8  
accrual basis accounting 应计制会计;权责发生制会计 @Gw.U>"!C  
accrue 应累算;应计 ]XcWGQv~  
accrued benefit 应累算利益 a ]:xsJ~  
accrued charges 应计费用 ?\I@w4  
accrued cumulative preference share dividend 应累算的累积优先股股息 6"[J[7up  
accrued expenses 应累算费用 0nvT}[\H*  
accrued interest payable 应付利息;应计未付利息 '0^lMQMg  
accrued interest receivable 应收利息;应计未收利息 ly69:TR7I  
accrued right 累算权益 'pyIMB?x  
accruing profit 应累算的利润  od$$g(  
accumulated fiscal reserve 累积财政储备 pHowioFx  
accumulated profit 累积利润;滚存溢利 >7)QdaB  
accumulated reserve 累积储备 <00nu'Ex1v  
accumulation of surplus income 累积收益盈余 \x<,Ma=D  
acquired assets 既得资产 ] *U+nG  
acquisition 收购;购置;取得 #)m [R5g(  
acquisition cost 购置成本 Em4'b1mDX%  
acquisition expenses 购置费用 H ?eG5  
acquisition of 100% interest 收购全部股权 2c51kG77E  
acquisition of control 取得控制权 Q8A+\LR~)  
acquisition of fixed assets 购置固定资产 # F6<N]i  
acquisition of shell “买壳” mE;^B%v  
acquisition price 收购价 (0l>P]"n   
act of God 天灾 d}  5  
acting partner 执事合伙人 A#{I- *D[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 p I.~j]*:{  
active partner 积极参与的合伙人 ^hsr/|  
active trading 交投活跃 G*=&yx."E  
actual circulation 实际流通 jd2 p~W  
actual cost 实际成本 ]N,'3`&::  
actual expenditure 实际开支;实际支出 n^rbc ;}  
actual income 实际入息;实际收入;实际收益 !acuOBv,  
actual market 现货市场 h+7U'+|%A  
actual price 现货价;实际价格 j >`FZKxp  
actual profit 实际利润 G0kF[8Am  
actual quotation 实盘;实际价位;实际报价 PbY.8d%2/k  
actual year basis 按实际年度计算 $2Awp@j  
actuals 实货 8#R%jjr%T  
actuarial investigation 精算调查 G({5LjgW  
actuarial principle 精算原则 QkWEVL@uM  
actuarial report 精算师报告 fT{jD_Q+3  
Actuarial Society of Hong Kong 香港精算学会  ^Y!$WP  
actuarial valuation 精算师估值 W4qnXD1n  
actuary 精算师 ^$mCF%e8H  
ad referendum agreement 暂定协议;有待覆核的协定 4`'Rm/)  
ad valorem duty 从价税;按值征税 9=FH2|Z  
ad valorem duty system 从价税制 Q-A_8  
ad valorem fee 从价费 iaQfxQP1w%  
ad valorem tariff 从价关税 z8r?C  
additional allowance 额外免税额 @My RcC  
additional amount for unexpired risk 未过期风险的额外款额 &xvNR=K[`  
additional assessable profit 补加应评税利润 E:O/=cT  
additional assessment 补加评税 e\O625  
additional commitment 额外承担 ADM!4L(s4}  
additional commitment vote 额外承担拨款 P8H2v_)X&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SmRFxqtN  
additional dependent parent allowance 供养父母额外免税额 B qINU  
additional provision 额外拨款 w11L@t[5W8  
additional stamp duty 附加印花税 CKSs(-hkJ  
additional tax 补加税罚款;补加税款 ks69Z|D  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1d842pt  
adjudged bankrupt 被裁定破产 <;@E .I\N  
adjudicated bankrupt 裁定破产人 [h_d1\ Cr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 i-#Dc (9  
adjudication of bankruptcy 裁定破产;宣告破产 -;;m/QM  
adjudication of insolvency 裁定无力偿还债务 m&#D~  
adjusted actual 经调整的实数;调整后的实数 xIV#}z0  
adjusted current assets 经调整的流动资产;调整后的流动资产 Q/J<$W*,  
adjusted figure 经调整的数字;调整后的数额 mwn$ey&QE  
adjusted liabilities 经调整的负债;调整后的负债 1vAJ(O{-  
adjusted loss 经调整的亏损;调整后的亏损 + rM]RFi  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 +6~zMKp  
adjusted profit 经调整的利润;调整后的利润 }A[5\V^D*  
adjusted surplus 经调整的盈余额;调整后的盈余额 K{9Vyt9,$  
adjusted value 经调整的价值;调整后的价值 .g7\+aiTUd  
adjustment 调整;修订;理算〔保险〕 IGo5b-ds  
adjustment centre 调剂中心 C!nbl+75  
adjustment lag 调整过程的时间差距;调整时差 k nzo6  
adjustment mechanism 调整机制 (LMT'   
adjustment of loss 亏损调整 4N1)+ W8k*  
adjustment process 调整过程;调整程序  ;5  
adjustment range 调整幅度 :T>OJ"p  
administered exchange rate 受管制汇率 i7rk%q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n<@C'\j@  
administration expenses 行政费用 #Uep|A  
administration fee 手续费;行政费 1(_[awBx  
administration in bankruptcy 破产管理 Su[(IMw  
administration order 遗产管理令 E$A=*-u  
administrator 管理人;遗产管理人 @7;}6,)  
administrator of the estate 遗产管理人 Q'hs,t1<  
admission of debt 债项承认书 |eFaOL|  
admission of proof 接纳债权证明 ~$rSy|19  
advance 放贷款项;垫付款项;预支款项;预付款项 mVN\  
advance account 暂支帐目;预付款帐户 (dy:d^  
advance compensation 预付补偿金 K@oyvJ$  
advance from shareholder 股东垫款 }7K~-  
advance pending reimbursement 预支以待日后付还 [\%a7ji#  
advanced economy 先进经济体系 }[PC YnS  
advancement 预付;预付财产 qP zxP @4  
advances warrant 垫款令 jK%Lewq  
advancing 贷出 (dx~lMI  
adverse balance 逆差  @k#xr  
adverse exchange 逆汇 T11>&K)  
advertisement addressed to shareholders 在报章刊登的致股东通告 x8C *  
advice for collection 托收通知书 _KBa`lhE  
advice of drawing 提款通知书;汇票通知书 \/nSRAk  
advice of payment 付款通知 -G'3&L4 D  
Advisory Committee [Securities and Futures Commission] ] r%fAm j  
谘询委员会〔证券及期货事务监察委员会〕 ``@e7~F{  
Advisory Committee on Diversification 经济多元化谘询委员会 }AiF 7N0  
affidavit 誓章;遗产申报誓章 V&/Cb&~Uw  
affidavit of no receipt 述明无收款的誓章 e~9g~k]s  
affiliate 联号;联营公司;附属公司 FF7?|V!Q  
affiliated company 附属公司;联号;联营公司 eLV[U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ytb1hFs  
affordability 负担能力 S)'&+HamI  
African Development Bank [AfDB] 非洲开发银行 ELg$tc  
after-acquired property 事后取得的财产 sXT8jLIf  
after-hours dealing 市后交易 +tG'  
after-tax profit 税后盈利;税后利润;税后溢利 \.GA" _y  
agency agreement 代理协议 1=z\,~ b  
agency expenses 代理机构的开支 CL?=j| Ea  
agency fee 代理费 &Z9rQH81f>  
Agency Law 《代理法》 Po.by~|  
agent 代理人;承销人 i[z#5;x+<  
agent of company 公司代理人 U'Y,T$Q  
agent's fee 代理人费;经纪费 ttt4h  
aggregate 总计;总数;总体数字 !9.\A:G  
aggregate amount 总款额;总额 "5Z5x%3I  
aggregate assets and liabilities 总体资产与负债 vIZFI  
aggregate at constant price 按固定价格计算的总体数字 lS!O(NzqE'  
aggregate demand 总需求 2^Z"4t4  
aggregate gross position 总持仓量  `=B v+  
aggregate limit 总限额 u@`y/,PX  
aggregate of salaries tax 合计薪俸税 !kH 1|  
aggregate performance 总体表现;总体业绩 0,8RA_Ca}  
aggregate supply 总体供应 C~nL3w  
aggregate surplus 总盈余 3{Zd<JYg4-  
aggregate total 整体总额 ZsYY)<n  
aggregate value 总值;合计价值 l&m Y}k  
aggregated basis 合计基准 v0bP|h[t  
aggregated net chargeable income 合计应课税入息实额 ~EvGNnTL  
aggregation 合并计算;合计;总和 u?>8`]r  
aggregation of incomes of husband and wife 夫妇入息合并计算 64<*\z_  
aggregation of property 财产的总和 q$`>[&I~)  
agio 差价;贴水 )YZx]6\l)  
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》 Sw?EF8}[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment axK/YE7t  
《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》 [L ' >  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6JR FYgI  
《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》 ivt ~ S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v_pFI8Cz)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0xaK"\Q   
agreement for a settlement 授产协议 [l7n "gJ~  
agreement for assignment 转让协议 +Z=y/wY  
agreement for sale 售卖协议;买卖协议 f|3LeOyz  
agreement for sale and purchase 买卖协议 ~0}d=d5g  
agreement for the payment of interest 支付利息协议 ^7t1'A8e<  
agreement for the repayment of money 还款协议 */|<5X;xIA  
agreement of reinsurance 再保险协议 d7:=axo,  
Agricultural Bank of China 中国农业银行 'TA !JB+  
air passenger departure tax 飞机乘客离境税 pTncx%!W5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kjOkPp  
airport tax 机场税 lg{/5gQG  
alcohol duty 酒精税 !-&;t7R  
alienation 让与;让渡;转让 $' ::51  
alimony 生活费;赡养费 GNHWbC6_m  
All Ordinaries Index [AOI] 所有普通股指数 Wd ga(8t  
all risks 全险;综合险 g'2; ///  
All Sales Record for Stock Market 《股票市场成交报告》 e+<9Sh7&  
Allied Capital Resources Limited 新联财务有限公司 X/m~^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'tjqfR  
allocation letter 拨款信件 \6aisK  
allocation of fund 分配款项;预留款项 p9S>H  
allocation of profit 利润分配;溢利分配  7mtg  
allocation warrant 拨款令 ][YC.J  
allotment 分配;配股 !!cN4X  
allotment notice 股份配售通知;配股通知 g8" H{u  
allotment of shares 股份分配 \]dvwN3x  
allowable 可获宽免;免税的 Az:A,;~+,!  
allowable business loss 可扣除的营业亏损 +jKu^f6  
allowable expenses 可扣税的支出  }_7  
allowance 免税额;津贴;备抵;准备金 ~)6EH`-  
allowance for debts 债项的免税额 7" )~JBH  
allowance for depreciation by wear and tear 耗损折旧免税额 \: B))y?}d  
allowance for funeral expenses 殡殓费的免税额 *u< ZQq  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 FJT0lC  
allowance for repairs and outgoings 修葺及支出方面的免税额 *55unc  
allowance to debtor 给债务人的津贴 n8`WU3&  
alteration of capital 资本更改 D#^euNiWd  
alternate trustee 候补受托人 u*rHKZ9i  
amalgamation 合并 q0NToVo@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ksUF(lYk  
ambit of charges 征税范围;收费范围 k^zU;  
amended valuation 经修订的估值 .>LJ(Sx9b  
American Commodities Exchange 美国商品交易所 Z'|k M!  
American Express Bank Limited 美国运通银行 dfZ`M^NU  
American Stock Exchange 美国证券交易所 s .+`"rK  
amortization 摊销 v I,T1%llu  
amount due from banks 存放银行同业的款项 oa`7ClzD  
amount due from banks abroad 存放海外银行同业的款项 ~@T`0W-Py  
amount due from holding companies 控股公司欠款 i)$<j!L  
amount due from local banks 存放本港银行同业的款项 Wv ~&Qh}  
amount due to banks 银行同业的存款 x@[6u  
amount due to banks abroad 海外银行同业的存款 k~, k@mR  
amount due to holding companies 控股公司存款 ,ne3uPRu7~  
amount due to local banks 本港银行同业的存款 O%px>rdkY  
amount due to outport banks 外埠银行同业的存款 ud"Kko Rt  
amount for note issue 发行纸币的款额 =1<v1s|)q  
amount of bond 担保契据的款额 wxT( ktE  
amount of consideration 代价款额 O{Z${TC[  
amount of contribution 供款数额 ;82?ACCP  
amount of indebtedness 负债款额 0sB[]E|7[s  
amount of principal of the loan 贷款本金额 a|4Q6Ycu  
amount of rates chargeable 应征差饷数额 'rA(+-.M;  
amount of share capital 股本额 62K#rR S  
amount of sums assured 承保款额 bfy=  
amount of variation 变动幅度 !/=.~B  
amount of vote 拨款数额 zJ@^Bw;A^@  
amount payable 应付款额 ntW1 )H'o  
amount receivable 应收款额 Pw5[X5.DX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QZ*gR#K]Sz  
analysis 分析 [ugr<[6  
ancillary risk 附属风险 MV07RjeS  
annual account 周年帐目;周年帐目报表;年度决算;年结 G&"O)$h  
annual accounting date 年结日期 t+{vb S0  
annual allowance 每年免税额;年积金;年度津贴;年津 '|<S`,'#hg  
annual balance 年度余额 &:1q3 gDm  
annual disposable income 每年可动用收入 usC$NVdm  
annual estimates 周年预算 '}"&JO~vPj  
annual fee 年费 +oL@pp0  
annual general meeting 周年大会 \1QY=}  
annual growth rate 年增率;每年增长率 *kEzGgTzoS  
annual long-term supplement 长期个案每年补助金 8DM! ]L  
annual pensionable emolument 可供计算退休金的年薪 ?nq%'<^^  
annual report 年报 <Y$( l szT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )V&hS5P=S  
annual return 周年报表;周年申报表;每年报税表格 `PSjk F(  
Annual Return Rules 《周年报表规则》 2<n@%'OQp  
annual review of consumer prices 每年消费物价回顾 aPQxpK?  
annual roll-forward basis 逐年延展方式 qv'w 7T  
annual salary 年薪 [+!&iN  
annual statement 年度报表;年度决算表 E>`|?DE@  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 j0s$}FPUI  
annuitant 年金受益人 O~Bh(_R&  
annuity 年金 W!Fc60>p@f  
annuity contract 年金合约 ia_l P  
annuity on human life 人寿年金 (NN;1{DB8  
antecedent debt 先前的债项 RgZ9ZrE\  
ante-dated cheque 倒填日期支票 L0GQH;Y,h  
anticipated expenditure 预期开支 \f)GW$`  
anticipated net profit 预期纯利 1l Cr?  
anticipated revenue 预期收入 Ok fxX&n  
anti-inflation measure 反通货膨胀措施 ./L)BLC i  
anti-inflationary stance 反通货膨胀立场 \PcnD$L  
apparent deficit 表面赤字 .t/@d(R  
apparent financial solvency 表面偿债能力 ,Q0H)// ~  
apparent partner 表面合伙人 M |f V7g  
application for personal assessment 个人入息课税申请书 V Ew| N)  
application of fund 资金应用 t[@>u'YKt  
application to release as liquidator and to destruct the books of accounts and documents \O\q1 s~  
申请免除清盘人职务及毁灭帐簿与文件 beSU[  
appointed actuary 委任精算师 XUD Ztxa  
appointed auditor 委任核数师;委任审计师 gga}mqMv=  
appointed trustee 委任的受托人 yxU9W,D v  
appointer 委任人 jL'`M%8O  
apportioned pro rata 按比例分摊 #<EYO  
apportionment 分配;分摊 SvrUXf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e `OQ6|.k8  
apportionment formula 分摊方程式 tw&v@HUP  
apportionment of estate duty 遗产税的分摊 5$+ssR_?k  
appraisal 估价;评估 iRbe$v&N  
appreciable growth 可观增长 *>1^q9M  
appreciable impact 显着影响 0/9]T Ic  
appreciable increase 可观增长 ivyaGAF}+o  
appreciation 增值;升值 _x|.\j  
appreciation against other currencies 相对其他货币升值 3!vzkBr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `b%lojT.  
appreciation tax 增值税  1X&jlD?  
appropriation 拨款;拨用;拨付 e =r  b  
appropriation account 拨款帐目  K[LuvS  
Appropriation Bill 拨款法案 )nFyHAy-  
appropriation-in-aid system 补助拨款办法 u05Yy&(f  
approved assets 核准资产 1@JusS0^K  
approved basket stock 认可一篮子证券 $EX(-!c  
approved budget 核准预算 _(I6o  
approved charitable donation 认可慈善捐款 =I@I  
approved charitable institution 认可慈善机构 ]V_A4Df  
approved currency 核准货币;认可货币 i^V(LGQF  
approved estimates 核准预算 ODhq `?(N  
approved estimates of expenditure 核准开支预算 xwi6#>  
approved overseas insurer 核准海外保险人 c+ByEP4EG  
approved overseas trust company 核准海外信托公司 :7mHPe }(  
approved pooled investment fund 核准汇集投资基金 B?- poB&  
approved provident fund scheme 认可公积金计划 u6 Lx3  
approved provision 核准拨款  qLP/z  
approved redeemable share 核准可赎回股份 :9Jy/7/  
approved regional stock 认可地区性证券 /zoy,t-i  
approved retirement scheme 认可退休金计划 z|X6\8f  
approved subordinated loan 核准附属贷款 cD}]4  
arbitrage 套戥;套汇;套利 H-U_  
arbitrageur 套戥者;套汇者 V)N{Fr)&  
arbitrary amount 临时款项 XmwAYf  
arrangement 措施;安排;协定 u3GBAjPsIk  
arrears 欠款 ~BX=n9  
arrears of pay 欠付薪酬 [/%N2mj  
arrears of revenue 逾期未收税款;逾期未收的帐项 m[74p  
articles of association 组织章程;组织细则;组织章程细则 f'H|K+bO  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >]z^.U7=  
ascertainment of profit 确定利润 Z6A-i@  
"Asia Clear" “亚洲结算系统” nSC2wTH!1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F= %A9b_a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?Ve I lD  
Asian Development Fund [ADF] 亚洲发展基金 ;R[3nb9%  
Asian dollar bond 亚洲美元债券 "Y=`w,~~  
Asian dollar market 亚洲美元市场 T'@+MA) ~  
Asian dollar rate 亚洲美元利率 >m. .  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oPM*VTMA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 13`Mt1R  
asked price 沽盘;喊价;索价;卖方报价 |K06H ?6X  
assessable income 应评税入息 v{fcQb  
assessable loss 应评税亏损 ii-AE L  
assessable profit 应评税利润 >3Q|k{97  
assessable value 应评税值 y!.jpF'uI  
assessed profit 估定利润 RZ xwr  
assessed value 经评估价值 =R|XFZ,  
assessment 评税;评定;估价;评税单 Y`Io}h G$  
assessment number 评税编号;估价编号 6/Xs}[iJ  
assessment of additional tax 补加税评税 dK4rrO  
assessment of performance 业绩评估;实绩评价 Z>Mv$F"p:  
Assessor 评税主任 2R.L LE  
asset price bubbles 资产价格泡沫 _Uq' N0U  
asset-backed securities 具资产保证的证券 <.B+&3')  
assets accretion 资产增值 Mjy:k|aY"  
assets and liabilities 资产与负债 a4=(z72xe  
assets betterment statement 资产递增表;资产改进表 $R1I(sJ  
assets lending 实物放款;有抵押贷款 ,0 q1Id  
assets of the company passing on the death 死者去世时转移的公司资产 yi>A ogQ,  
assets pledged as security for liabilities 用作负债抵押的资产 .  yg#  
assets portfolio 资产投资组合 Cl]?qH*:  
assets price 资产价格 @XV&^l -  
assets quality 资产质素 ACdPF_Y]  
assets realization 资产变现 h%Nd89//  
assets refinancing arrangement 资产再集资安排 ,7]hjf_h  
assets securitization 资产证券化 A>1$?A8Q  
assets situated outside Hong Kong 在香港以外地方的资产 n]ba1t8ZA  
assets stripping 削减资产;拆卖资产 '=n?^EPE3  
assets value 资产值 4^F%bXJ)  
assignee 承让人 N+rU|iMa.  
assignment 转让;转让书;转让契 '#Au~5  
assignment of interest 权益转让 =I@t%Y  
assignment of letters patent and trade mark 专利证书及商标转让 r(46jV.sD:  
assignment of property 物业转让;物业转让书 L2ydyXIsd  
assignment right 转让权 _y_}/  
assignor 转让人 {YzCgf  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f 7lj,GAZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yXJ25Axb  
associate member 附属会员 DfD >hf/  
associated body corporate 相联法人团体 2!Dz9m3  
associated company 相联公司;联属公司 E,}{iqAb  
associated corporation 相联法团 7|DG1p9C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v{VF>qE P  
公认会计师公会〔英国〕 og5VB  
Association of Futures Exchange Brokers 香港期货经纪协会 )hXTgUZa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Gl1XRNy C  
association of underwriters 承保人组织 *;Mi/^pzK  
assumption of control 接管 |'nQvn:{  
assurance 担保;保险;转易;转易书 VAz4@r7hkq  
assurance of interest 权益的转易 ApXf<MAy  
at 19XX price 按一九XX年价格计算 zVq!M-e  
at a discount 按赔价计算;按贴水价格计算;打折扣 f\]?,  
at a premium 按溢价计算;按升水价格计算 <gkE,e9  
at call 通知付款;按通知 alaL/p{O  
at constant market price 按固定市价计算 Yi*F;V   
at constant price 按固定价格计算 &>,;ye>A  
at cost 按成本计算 K8;SE !  
at current market price 按当时市价计算;按现时市价计算 Z~~6y6p  
at current price 按当时价格计算;按现时价格计算 3R+% C*7  
at factor cost 按要素成本计算;按生产要素成本计算 o$sD9xx  
at money-of-the-day price 按付款当日价格计算 %o0b~R  
at or better 按指定或较佳价位〔买卖指令〕 P0,]`w  
at par 按面值计算;平价 IR6W'vA  
at sight 见票即付 @MES.g  
at the close 按收市盘 / \w4k  
at the opening 按开市盘 f^ui Zb  
attestation 见证;见证条款 4]h/t&ppq  
at-the-money option 平价期权 WiS3W;  
attorney 受权人;受托代表人 rPaJ<>Kz  
attornment 新拥有人承认书 &q-&%~E@  
attributable profit 可归属利润  AG@gOm  
attributable share value 可归属股份价值 c>_ti+  
Auckland Stock Exchange 奥克兰证券交易所 )S g6B;CJ  
auction 拍卖 D_DwP$wSo  
auctioneer 拍卖商 ub-3/T  
audit 审计;核数 [a2]_]E%  
Audit Commission 审计署 b>; ?{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]#)(D-i  
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〕 |Vx [  
audit review 帐目审查 +'<P W+U$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "GO!^ZG]  
audited account 审计帐目;经审计的帐目 eU1F7LS  
audited annual account 经审计的周年帐目 ez ,.-@O  
audited balance sheet 经审计的资产负债表 "?NDN4l*  
auditor 核数师;核数主任;审计师 s6,~J F^  
auditor's certificate 核数师证明书;审计师证明书 Wigt TAh4  
auditor's report 核数师报告;审计师报告 bC `<A  
Aussie bond 澳元债券 z1mB Hz6  
austerity budget 紧缩预算 A@}5'LzL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J\L'HIs  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vp/XVyL}R  
Australian Dollar [AUD] 澳元 i%K6<1R;y{  
Australian Options Market 澳大利亚期权市场 3^7+fxYWo  
Australian Securities Commission 澳洲证券事务监察委员会 oMQ4q{&|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z1J)./BO  
Australian Stock Exchange 澳大利亚证券交易所 >1j#XA8  
Austrian Schilling [ATS] 奥地利先令 q]? qeF[  
authentication 认证;鉴证 8G:/f3B=  
authority to purchase 委托购买证;委购书 I2[Z0G@&=  
authorization 认可;核准;授权;授权书 <=M5)#  
authorization by direction 指示授权 3 7BSJ   
authorization by instruction 指令授权 P0l fK}  
authorization by warrant 令状授权 5n3yc7NPP  
authorization of unit trust 单位信托的认可 \f9WpAY  
authorized agent 指定代理人 gk%nF  
authorized capital 法定资本 gNB+e5[; 2  
authorized clerk 出市员 >3!~U.AA'x  
authorized dealer 认可交易商 o[ZjXLJzV  
authorized financial institution 认可财务机构 B$ eM  
authorized fund 认可基金 ):$KM{X  
authorized fund house 获授权的基金公司;认可基金公司 OcT Wq  
authorized institution 认可机构 YEu+kBlcQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 os/h~,=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fsL9d}  
authorized insurer 获授权保险人;获认可承保人 @+b$43 ^  
authorized investment 特准投资项目 f24W*#IX  
authorized person 获授权人 q/EX`%U  
authorized representative 获授权代表 *9\j1Nd  
authorized share capital 法定股本 ${Un#]g  
automated quotation system 自动报价系统 xt^1,V4Ei~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }Va((X w  
自动交易系统〔香港期货交易所有限公司〕 /wJ#-DZ  
automatic adjustment mechanism 自动调整机制 & =[!L0{  
automatic adjustment system 自动调整系统 @z1QoZ^w  
Automatic Clearing House 自动票据交换所 \zBi-GI7  
automatic exchange rates accumulation system 自动化汇率累集系统 ZNBowZI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ` UsJaoR#f  
automatic teller machine [ATM] 自动柜员机 ?Lg<)B9   
autopay 自动转帐 X _ZO)|  
available assets 可用资产 D6bYg `  
available fiscal reserve 现存财政储备 |+ F ~zIu'  
available profit 可用利润 1#d2 +J*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /e2zH  
average 平均;平均数;海损 \ S;[7T  
average basic salary 平均基本薪金 }yT/UlU  
average consumer expenditure 平均消费开支;一般消费开支 ]}L'jK 0  
average cost 平均成本 T!c|O3m  
average cost of land production 增辟土地平均成本 HMd?`  
average daily turnover 平均每日成交额 Nc\DXc-N  
average daily wage rate 平均每日工资率 *Jsb~wta  
average expenditure pattern 平均开支模式 XDPR$u8hM  
average growth rate 平均增长率 <x}wy+SG  
average net fixed assets 固定资产平均净值 NXOXN]=c<  
average of relatives 相对价格平均数 %~Yo{4mHs  
average price 平均价格 ;Nn(  
average propensity to consume 平均消费倾向;一般消费倾向 v9f+ {Y%-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 jEBn"]\D  
average rate 平均率 oMbd1uus  
average revenue 平均收入;平均收益 :s *  
average stock 平均库存;平均存货 |5~Oh`w  
average yearly rent 平均年租 rI$NNk'A  
avoidance of double taxation 避免双重课税 >?^oxB"<Gc  
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 gv67+Mf  
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