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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: F_Z- 8>P  
A share A股;甲类股份 PH`9MXh  
abatement of tax 减税;减扣免税额 !g Z67  
ABN AMRO Bank N.V. 荷兰银行 @b"t]#V(E  
above-the-line expenditure 线上项目支出;经常预算支出 e "/;7:J5\  
above-the-line receipt 线上项目收入;经常预算收入 $P>`m$(8  
ABSA Asia Limited 南非联合亚洲有限公司 /<E5"Mm%  
absolute change 绝对数值变更 Is]aj-#r  
absolute expenditure 实际开支 (EK"V';   
absolute guideline figure 绝对准则数字 iOwx0GD.n  
absolute interest 绝对权益 [`p=(/I&L  
absolute order of discharge 绝对破产解除令 XID<(HBA"!  
absolute profit margin 绝对利润幅度 k9$K}  
absolute value 实值;绝对值 M(jgd  
absolutely vested interest 绝对既得权益 )p T?/ J  
absorbed cost 已吸收成本;已分摊成本 v[#9+6P=  
absorption 吸收;分摊;合并 hfnN@Kg?B}  
absorption rate 吸收率;摊配率;分摊率 .7i` (F)  
ACB Finance Limited 亚洲商业财务有限公司 Y3r%B9~  
acceptable form of reciprocity 合理的互惠条件 MxSM@3v(  
acceptable rate 适当利率;适当汇率 3= xhoRX  
acceptance agreement 承兑协议 /GIxR6i  
acceptance for honour 参加承兑 ^\\Tx*#i  
acceptor 承兑人;接受人;受票人 GKvN* SU=  
acceptor for honour 参加承兑人 JAAI_gSR3  
accident insurance 意外保险 dYSr4p b  
Accident Insurance Association of Hong Kong 香港意外保险公会 \cC%!4  
accident insurance scheme 意外保险计划 I?"q/Ub~h  
accident year basis 意外年度基准 Vl%^H[]  
accommodation 通融;贷款 ._8KsuJG  
accommodation bill 通融票据;空头票据 A]YV s  
accommodation party 汇票代发人 \]P!.}nX#  
account balance 帐户余额;帐户结余 _Dym{!t  
account book 帐簿 A$#p%y b  
account collected in advance 预收款项 6fd+Q  /  
account current book 往来帐簿 xZ|Y ?R5m  
account of after-acquired property 事后取得的财产报告 @?=|Y  
account of defaulter 拖欠帐目 s:p[DEj-  
account payable 应付帐款 /rq VB|M  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S|apw7C  
account receivable 应收帐款 ]Tkc-ez  
account receivable report 应收帐款报表 N-I5X2  
account statement 结单;帐单;会计财务报表 :!5IW?2  
account title 帐户名称;会计科目 5QPM t^  
accountant's report 会计师报告 Lg~B'd8m  
Accountant's Report Rules 会计师报告规则 IB# @yH  
accounting and auditing procedure 会计与审计程序;会计与核数程序 = QQ5f5\l  
Accounting Arrangements 《会计安排》 Y^ kXSU  
accounting basis 会计基础 vFE;D@bz:  
accounting by Official Receiver 破产管理署署长呈交的帐目 v-yde >(  
Accounting Circular 《会计通告》 }e2(T  
accounting class 会计类别 PUo/J~v  
accounting date 记帐日期;会计结算日期 Q-MQ9'  
accounting for money 款项核算 X>NhZ5\  
Accounting Officer 会计主任  1WY/6[  
accounting period 会计报告期;会计期 Zm=(+ f  
accounting policy 会计政策;会计方针 (>`5z(X  
accounting practice 会计惯例  `)GrwfC  
accounting principle 会计准则 ~=8uN<  
accounting record 会计记录 {Zh>mHW3  
accounting report 会计报告 G 16!eDMt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6&bY}i^K  
Accounting Society of China 中国会计学会 /%0<p,T  
accounting statement 会计报表 qHNE8\9  
accounting system 会计制度;会计系统 6)vSG7Ise  
accounting transaction 会计事项;帐务交易 R  zf  
accounting treatment 会计处理 ua5OGx  
accounting year 会计年度 Kv.>Vf.T}_  
accretion 增值;添加 .so[I  
accrual 应计项目;应累算数目 jy giG&H  
accrual basis 应计制;权责发生制 =+-Yxh|*  
accrual basis accounting 应计制会计;权责发生制会计 jeGj<m  
accrue 应累算;应计 ]wKzE4Z/  
accrued benefit 应累算利益 "I=\[l8t  
accrued charges 应计费用 t5'V6nv  
accrued cumulative preference share dividend 应累算的累积优先股股息 Nluv/?<  
accrued expenses 应累算费用 Pcu#lWC$  
accrued interest payable 应付利息;应计未付利息 $aN-Y?U%  
accrued interest receivable 应收利息;应计未收利息 N@Y ljz|  
accrued right 累算权益 )RO<o O  
accruing profit 应累算的利润 ~4s'0 w^  
accumulated fiscal reserve 累积财政储备 KN t t  
accumulated profit 累积利润;滚存溢利 cx}Q2S  
accumulated reserve 累积储备 $/=nU*pd  
accumulation of surplus income 累积收益盈余 4m*M,#mV  
acquired assets 既得资产 GN!qyT  
acquisition 收购;购置;取得 F)+{AQL  
acquisition cost 购置成本 d}JP!xf%  
acquisition expenses 购置费用 6KVn nK  
acquisition of 100% interest 收购全部股权 /ODXV`3QYI  
acquisition of control 取得控制权 mp9{m`Jb*  
acquisition of fixed assets 购置固定资产 G:pEE:W[  
acquisition of shell “买壳” U$ F{nZ1  
acquisition price 收购价 '@jXbN  
act of God 天灾 +hE(Ra#  
acting partner 执事合伙人 hSFn8mpXT  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ax{ ;:fW  
active partner 积极参与的合伙人 Y$Q|J4z  
active trading 交投活跃 RRGWC$>?  
actual circulation 实际流通 ]J:1P`k.  
actual cost 实际成本 1gmt2>#v%  
actual expenditure 实际开支;实际支出 U5-@2YcH  
actual income 实际入息;实际收入;实际收益 >nw++[K_  
actual market 现货市场 rAs,X  
actual price 现货价;实际价格 QHWBAGA  
actual profit 实际利润 Pb8^ b  
actual quotation 实盘;实际价位;实际报价 $<^u^q37u  
actual year basis 按实际年度计算 /v/C<]  
actuals 实货 W-.pmU e2  
actuarial investigation 精算调查 :$_6SQ<?  
actuarial principle 精算原则 H}H7lO  
actuarial report 精算师报告 -K rxMi  
Actuarial Society of Hong Kong 香港精算学会 mcn 2Wt  
actuarial valuation 精算师估值  ~BDu$  
actuary 精算师 LwhyE:1  
ad referendum agreement 暂定协议;有待覆核的协定 )13dn]o=2  
ad valorem duty 从价税;按值征税 D K=cVpN%s  
ad valorem duty system 从价税制 BCe|is0  
ad valorem fee 从价费 y_HN6  
ad valorem tariff 从价关税 T"&)&"W*U  
additional allowance 额外免税额 FL8g5I  
additional amount for unexpired risk 未过期风险的额外款额 ^S)cjH`P  
additional assessable profit 补加应评税利润 Pt&(npjN,  
additional assessment 补加评税 4'6`Ll|iq  
additional commitment 额外承担 b8%C *r7  
additional commitment vote 额外承担拨款 WBNw~|DO]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >0dv+8Mn  
additional dependent parent allowance 供养父母额外免税额 M/q E2L[y  
additional provision 额外拨款 ^{xeij/  
additional stamp duty 附加印花税 .[Ap=UYI>  
additional tax 补加税罚款;补加税款 +=]!P#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Hew d4k  
adjudged bankrupt 被裁定破产 RPIyO  
adjudicated bankrupt 裁定破产人 ,SQZD,3v4  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 YKbaf(K )9  
adjudication of bankruptcy 裁定破产;宣告破产 P%#*-zCCx  
adjudication of insolvency 裁定无力偿还债务 Vpr/  
adjusted actual 经调整的实数;调整后的实数 z81esXl  
adjusted current assets 经调整的流动资产;调整后的流动资产 fx@j?*Qb  
adjusted figure 经调整的数字;调整后的数额 +8v9flh  
adjusted liabilities 经调整的负债;调整后的负债 = <j"M85.  
adjusted loss 经调整的亏损;调整后的亏损 N gLU$/y;  
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 _=q! BW  
adjusted profit 经调整的利润;调整后的利润 wtT}V=_  
adjusted surplus 经调整的盈余额;调整后的盈余额 ?W( 6  
adjusted value 经调整的价值;调整后的价值 K]U;?h&CZc  
adjustment 调整;修订;理算〔保险〕 M.nvB)  
adjustment centre 调剂中心 4n %?YQ[t  
adjustment lag 调整过程的时间差距;调整时差 kKPi:G52F  
adjustment mechanism 调整机制 W`"uu.~f  
adjustment of loss 亏损调整 +uBLk0/)>  
adjustment process 调整过程;调整程序 2_ :n  
adjustment range 调整幅度  P\]B<  
administered exchange rate 受管制汇率 70lfb`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 U,+[5sbo  
administration expenses 行政费用 v^ /Q 8Q  
administration fee 手续费;行政费  .AYj'Y  
administration in bankruptcy 破产管理 OiAJ[L  
administration order 遗产管理令 rU;RGz6}  
administrator 管理人;遗产管理人 kPQtQh]y%  
administrator of the estate 遗产管理人 -tnQCwq#  
admission of debt 债项承认书 #/NS&_Ge0s  
admission of proof 接纳债权证明 $ ''9K  
advance 放贷款项;垫付款项;预支款项;预付款项 rJa$9B*^  
advance account 暂支帐目;预付款帐户 oW^*l#v  
advance compensation 预付补偿金 l^d[EL+  
advance from shareholder 股东垫款 YPzU-:3  
advance pending reimbursement 预支以待日后付还 V97,1`  
advanced economy 先进经济体系  Y=`  
advancement 预付;预付财产 ]`bQW?  
advances warrant 垫款令 wBQF~WY  
advancing 贷出 hoT/KWD,  
adverse balance 逆差 x+]!m/  
adverse exchange 逆汇 G&;j6<hl  
advertisement addressed to shareholders 在报章刊登的致股东通告 T~fmk f$  
advice for collection 托收通知书 $7QoMV8V  
advice of drawing 提款通知书;汇票通知书 RNPbH.  
advice of payment 付款通知 BS&;n  
Advisory Committee [Securities and Futures Commission] Cda!Mk:  
谘询委员会〔证券及期货事务监察委员会〕 );*YQmdx'  
Advisory Committee on Diversification 经济多元化谘询委员会 `MEYd U1  
affidavit 誓章;遗产申报誓章 8?*RIA.a  
affidavit of no receipt 述明无收款的誓章 R.LL#u};  
affiliate 联号;联营公司;附属公司 m%"uPv\  
affiliated company 附属公司;联号;联营公司 pq:7F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <xJ/y|{  
affordability 负担能力 #q3l!3\mW  
African Development Bank [AfDB] 非洲开发银行 kz"3ZDR  
after-acquired property 事后取得的财产 Y%|@R3[Nk  
after-hours dealing 市后交易 eUl/o1~mXa  
after-tax profit 税后盈利;税后利润;税后溢利 l{VSb92f  
agency agreement 代理协议 'xv8Gwf"  
agency expenses 代理机构的开支 =&!HwOnp  
agency fee 代理费 tA$)cg+.  
Agency Law 《代理法》 ~^ ^ NHq  
agent 代理人;承销人 .)|a2d ~F  
agent of company 公司代理人 G pbC M~x  
agent's fee 代理人费;经纪费 cECi')  
aggregate 总计;总数;总体数字 htm{!Z]s0  
aggregate amount 总款额;总额 q> s-Y|  
aggregate assets and liabilities 总体资产与负债 4wi(?  
aggregate at constant price 按固定价格计算的总体数字 Xnuzr" 4u  
aggregate demand 总需求 /U6% %%-D`  
aggregate gross position 总持仓量 mp~{W  
aggregate limit 总限额 `.#@@5e  
aggregate of salaries tax 合计薪俸税 hI pKJ&hm  
aggregate performance 总体表现;总体业绩 F?m?UQS'u  
aggregate supply 总体供应 wh:1PP  
aggregate surplus 总盈余 hh~n#7w~IR  
aggregate total 整体总额 51# "3S  
aggregate value 总值;合计价值 &x-TW,#Ks  
aggregated basis 合计基准 ~|wos-nM  
aggregated net chargeable income 合计应课税入息实额 i)Lp7m z  
aggregation 合并计算;合计;总和 [!^-J}^g~\  
aggregation of incomes of husband and wife 夫妇入息合并计算 V@d )?T  
aggregation of property 财产的总和 PuxK?bwC  
agio 差价;贴水 k>E`s<3  
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》 eQO#Qso]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s7r9,8$  
《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》 ;nmM7TZ;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l{ex?  
《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》 M}0eu(_|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M,3wmW&d6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FFEfp.T1M  
agreement for a settlement 授产协议 hNXBVIL<&  
agreement for assignment 转让协议 W9t"aZor  
agreement for sale 售卖协议;买卖协议 ha;l(U>  
agreement for sale and purchase 买卖协议 "Lh  
agreement for the payment of interest 支付利息协议 Gjz[1d  
agreement for the repayment of money 还款协议 Sd IX-k.  
agreement of reinsurance 再保险协议 }.)s%4p8  
Agricultural Bank of China 中国农业银行 cgC\mM4Nla  
air passenger departure tax 飞机乘客离境税 #JA}3]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `\<37E\N}  
airport tax 机场税 ,jy*1Hjd  
alcohol duty 酒精税 }a&mY^  
alienation 让与;让渡;转让 R7~Yw*#,  
alimony 生活费;赡养费 BO.dz06(Rw  
All Ordinaries Index [AOI] 所有普通股指数 f>$h@/-*  
all risks 全险;综合险 &~B5.sppnB  
All Sales Record for Stock Market 《股票市场成交报告》 oUx[+Gnv  
Allied Capital Resources Limited 新联财务有限公司 JO@ Bf  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1Q}mf!Y  
allocation letter 拨款信件 %HtuR2#ca  
allocation of fund 分配款项;预留款项 6Ggs JU  
allocation of profit 利润分配;溢利分配 #$\fh;!W  
allocation warrant 拨款令 Y{f7 f'_  
allotment 分配;配股 92dF`sv  
allotment notice 股份配售通知;配股通知 3Dm8[o$Z  
allotment of shares 股份分配 \'19BAm'  
allowable 可获宽免;免税的 {+("C] b  
allowable business loss 可扣除的营业亏损 4ZT A>   
allowable expenses 可扣税的支出 y?30_#[dN  
allowance 免税额;津贴;备抵;准备金 L6 6-LMkH  
allowance for debts 债项的免税额 +TN9ujL6@  
allowance for depreciation by wear and tear 耗损折旧免税额 tJ& 5tNl  
allowance for funeral expenses 殡殓费的免税额 A%Z)wz{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7s'- +~  
allowance for repairs and outgoings 修葺及支出方面的免税额 $e\N+~KNCy  
allowance to debtor 给债务人的津贴 %@ mGK8  
alteration of capital 资本更改 i(2y:U3[@  
alternate trustee 候补受托人 Z\>, ),O  
amalgamation 合并 cJn HW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mnF}S5[9  
ambit of charges 征税范围;收费范围 y[0`hSQ)~  
amended valuation 经修订的估值 Em13dem  
American Commodities Exchange 美国商品交易所 Q |i9aE  
American Express Bank Limited 美国运通银行 `GQ{*_-  
American Stock Exchange 美国证券交易所 RE46k`44  
amortization 摊销 6R}j-1 <n  
amount due from banks 存放银行同业的款项 a0Oe:]mo\  
amount due from banks abroad 存放海外银行同业的款项 -E&e1u,Mi  
amount due from holding companies 控股公司欠款 ul5|.C  
amount due from local banks 存放本港银行同业的款项 !)NidG  
amount due to banks 银行同业的存款 ]Ql 0v"` F  
amount due to banks abroad 海外银行同业的存款 OCyG_DLT$5  
amount due to holding companies 控股公司存款 !UV5zmS  
amount due to local banks 本港银行同业的存款 N:+ taz-  
amount due to outport banks 外埠银行同业的存款 fW0$s`  
amount for note issue 发行纸币的款额 wpPn}[a  
amount of bond 担保契据的款额 `T!#@&+  
amount of consideration 代价款额 sLcY,AH  
amount of contribution 供款数额 Y'"N"$n'_  
amount of indebtedness 负债款额 +1{fzb>9_  
amount of principal of the loan 贷款本金额 ;Fl<v@9  
amount of rates chargeable 应征差饷数额 cep$_J a  
amount of share capital 股本额 ~waNPjPRG  
amount of sums assured 承保款额 M<8ML!N0;t  
amount of variation 变动幅度 )JgC$ <  
amount of vote 拨款数额 |qjZ38;6  
amount payable 应付款额 #I\Y= XCY  
amount receivable 应收款额 R U!?-#*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PE@+w#i7*  
analysis 分析 7h<> k*E)  
ancillary risk 附属风险 32XS`Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^nDal':*  
annual accounting date 年结日期 6`nR5fh  
annual allowance 每年免税额;年积金;年度津贴;年津  #ch  
annual balance 年度余额 }HZ{(?  
annual disposable income 每年可动用收入 5vZ#b\;#V  
annual estimates 周年预算 EO"C8z'al  
annual fee 年费 p6 xPheD  
annual general meeting 周年大会 v"1Po_`  
annual growth rate 年增率;每年增长率 =fG:A(v%}  
annual long-term supplement 长期个案每年补助金 J=WB6zi  
annual pensionable emolument 可供计算退休金的年薪 setL dEi  
annual report 年报 o$_93<zc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cqL(^R.  
annual return 周年报表;周年申报表;每年报税表格 E'dX)J9e$/  
Annual Return Rules 《周年报表规则》 6* rcR]  
annual review of consumer prices 每年消费物价回顾 )&1!xF   
annual roll-forward basis 逐年延展方式 RR25Q. c  
annual salary 年薪 ]EL\)xCr  
annual statement 年度报表;年度决算表 RtF8A5ys  
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 -Wjh**  
annuitant 年金受益人 K84&sSi  
annuity 年金 rFd@mO  
annuity contract 年金合约 WfVMdwz=  
annuity on human life 人寿年金 K; kM_%9u  
antecedent debt 先前的债项 T)\NkM&  
ante-dated cheque 倒填日期支票 -}<g-*m"q  
anticipated expenditure 预期开支 snMQ"ju  
anticipated net profit 预期纯利 +l\<?  
anticipated revenue 预期收入 T1~)^qQ  
anti-inflation measure 反通货膨胀措施 eK_*q -  
anti-inflationary stance 反通货膨胀立场 ;) pl{_  
apparent deficit 表面赤字 ~$aTM_4  
apparent financial solvency 表面偿债能力 n9}RW;N+u  
apparent partner 表面合伙人 YF[$Q=7.  
application for personal assessment 个人入息课税申请书 pC^[[5A  
application of fund 资金应用 Cd~LsdKE5  
application to release as liquidator and to destruct the books of accounts and documents v}`1)BUeF  
申请免除清盘人职务及毁灭帐簿与文件 9m!7|(QV  
appointed actuary 委任精算师 |cTpw1%I~  
appointed auditor 委任核数师;委任审计师 ' iQ9hQjD  
appointed trustee 委任的受托人 _X%Dw  
appointer 委任人 yq*JdTF  
apportioned pro rata 按比例分摊 fi=?n{e'  
apportionment 分配;分摊 H-&3}   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zl)&U=4l  
apportionment formula 分摊方程式 #<#%>Y^  
apportionment of estate duty 遗产税的分摊 xXOw:A'  
appraisal 估价;评估 XS/n>C  
appreciable growth 可观增长 V*qY"[   
appreciable impact 显着影响 {8m1dEC^@Q  
appreciable increase 可观增长 _Y#Bm/*  
appreciation 增值;升值 {%7<"  
appreciation against other currencies 相对其他货币升值 e[4V%h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yo'K pdn  
appreciation tax 增值税 (T;9us0  
appropriation 拨款;拨用;拨付 1ih*gJPpj  
appropriation account 拨款帐目 R+Lk~X^*l'  
Appropriation Bill 拨款法案 TG]}X\c+V|  
appropriation-in-aid system 补助拨款办法 Zz")`hUG  
approved assets 核准资产 tp+=0k2i  
approved basket stock 认可一篮子证券 <IH*\q:7  
approved budget 核准预算 22vq=RO7Z  
approved charitable donation 认可慈善捐款 a|.20w5  
approved charitable institution 认可慈善机构 [$:@X V(  
approved currency 核准货币;认可货币 qy9i9$8  
approved estimates 核准预算 x7gjG"V  
approved estimates of expenditure 核准开支预算 ak2dn]]D  
approved overseas insurer 核准海外保险人 d Uz<1^L  
approved overseas trust company 核准海外信托公司 uGCtLA+sL  
approved pooled investment fund 核准汇集投资基金 ]L(54q;W  
approved provident fund scheme 认可公积金计划 ,wT g$ g-$  
approved provision 核准拨款 B/_6Ieb+  
approved redeemable share 核准可赎回股份 EIK*49b2  
approved regional stock 认可地区性证券 xMsGs  
approved retirement scheme 认可退休金计划 )Pa*+ew7  
approved subordinated loan 核准附属贷款 +2yF|/WW#  
arbitrage 套戥;套汇;套利 "WP% REE!  
arbitrageur 套戥者;套汇者 QK7e|M  
arbitrary amount 临时款项 =h[yA f  
arrangement 措施;安排;协定 @YB85p"]J.  
arrears 欠款 R-C5*$  
arrears of pay 欠付薪酬 ,RN|d0dE  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^H'kHl'F  
articles of association 组织章程;组织细则;组织章程细则 Mi D  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NDW8~lkL  
ascertainment of profit 确定利润 Lupy:4AD  
"Asia Clear" “亚洲结算系统” :B^mV{~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AA.Ys89V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x\]z j!  
Asian Development Fund [ADF] 亚洲发展基金 SJ[AiHR  
Asian dollar bond 亚洲美元债券 <i7agEdZD  
Asian dollar market 亚洲美元市场 `U#Po_hq  
Asian dollar rate 亚洲美元利率 WVkG 2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oek #^:pF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bQV("~#  
asked price 沽盘;喊价;索价;卖方报价  2$)mC9  
assessable income 应评税入息 1gk0l'.z  
assessable loss 应评税亏损 x Ty7lfSe  
assessable profit 应评税利润 z+Z%H#9e  
assessable value 应评税值 qAORWc  
assessed profit 估定利润 ,5kvn   
assessed value 经评估价值 xv&S[=Dt  
assessment 评税;评定;估价;评税单 oB}K[3uB:t  
assessment number 评税编号;估价编号 %t{Sb4XZ4k  
assessment of additional tax 补加税评税 ^\{J5  
assessment of performance 业绩评估;实绩评价 ~zj"OG"zOw  
Assessor 评税主任 S|) J{~QH  
asset price bubbles 资产价格泡沫 kU(kU2u%9  
asset-backed securities 具资产保证的证券 #!1IP~  
assets accretion 资产增值 IadK@?X6j  
assets and liabilities 资产与负债 ;YM]K R;  
assets betterment statement 资产递增表;资产改进表 ex=)H%_|  
assets lending 实物放款;有抵押贷款 ;,v.(Z ic  
assets of the company passing on the death 死者去世时转移的公司资产 ^f6 {0  
assets pledged as security for liabilities 用作负债抵押的资产 F'ENq6  
assets portfolio 资产投资组合 &|NZ8:*+#  
assets price 资产价格 3FuCW  
assets quality 资产质素 _y"a2M  
assets realization 资产变现 p4y6R4kyT  
assets refinancing arrangement 资产再集资安排 ?4MSgu  
assets securitization 资产证券化 HoV{Uzm  
assets situated outside Hong Kong 在香港以外地方的资产 ysl8LK   
assets stripping 削减资产;拆卖资产 i.F8  
assets value 资产值 ]qMH=>pOsj  
assignee 承让人 )*Vj3Jx  
assignment 转让;转让书;转让契 Tfr`?:yF  
assignment of interest 权益转让 J$#D:KaU:N  
assignment of letters patent and trade mark 专利证书及商标转让 qKA_ A%  
assignment of property 物业转让;物业转让书 e6o/q)9#  
assignment right 转让权 hi0XVC95  
assignor 转让人 B#Qpd7E+*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 r:.6"VQu}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U(P:Je  
associate member 附属会员 Z$1.^H.Db  
associated body corporate 相联法人团体 s9G)Bd 8  
associated company 相联公司;联属公司 oFb\T iLu  
associated corporation 相联法团 &b!vWX1N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L2<+#O#  
公认会计师公会〔英国〕 Mc!2mE%47m  
Association of Futures Exchange Brokers 香港期货经纪协会 l$=Gvb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {dZ!I  
association of underwriters 承保人组织 \+G.]|"Y  
assumption of control 接管 )G^p1o;\  
assurance 担保;保险;转易;转易书 A0UV+ -PP  
assurance of interest 权益的转易 Lp!0H `L  
at 19XX price 按一九XX年价格计算 iF8@9m  
at a discount 按赔价计算;按贴水价格计算;打折扣 ZRX^^yN  
at a premium 按溢价计算;按升水价格计算 f!mE1,eBEe  
at call 通知付款;按通知 ruzMag)  
at constant market price 按固定市价计算 XNKtL]U}$  
at constant price 按固定价格计算 g(KK9Unu  
at cost 按成本计算 h)7v1,;w'  
at current market price 按当时市价计算;按现时市价计算 6W]OpM  
at current price 按当时价格计算;按现时价格计算 QN3 qF|))  
at factor cost 按要素成本计算;按生产要素成本计算 \)p4okpR  
at money-of-the-day price 按付款当日价格计算 ^4RO  
at or better 按指定或较佳价位〔买卖指令〕 "OVi /:*B  
at par 按面值计算;平价 0 -!?W  
at sight 见票即付 `S5>0r5[  
at the close 按收市盘 g%+ql[(4  
at the opening 按开市盘 ,eyp$^2  
attestation 见证;见证条款 V/@[%w=  
at-the-money option 平价期权 fYb KmB  
attorney 受权人;受托代表人 <=$rU232}  
attornment 新拥有人承认书 SgyqmYTvZw  
attributable profit 可归属利润 23)F-.C}j  
attributable share value 可归属股份价值 Th.3j's  
Auckland Stock Exchange 奥克兰证券交易所 yB 1I53E  
auction 拍卖 !?S5IGLOj  
auctioneer 拍卖商 FK-}i|di  
audit 审计;核数 wEZ,49  
Audit Commission 审计署 >-UD]?>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BvSdp6z9Iv  
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〕 =VCi8jDkP  
audit review 帐目审查 /]pX8 d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _RN/7\  
audited account 审计帐目;经审计的帐目 ) )fDOJ  
audited annual account 经审计的周年帐目 dko[  
audited balance sheet 经审计的资产负债表 ZYrKG+fkl  
auditor 核数师;核数主任;审计师 qw9e) `3$  
auditor's certificate 核数师证明书;审计师证明书 9)ACgz&(  
auditor's report 核数师报告;审计师报告 aIQrb  
Aussie bond 澳元债券 !&'# a  
austerity budget 紧缩预算 k,a,h^{}j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Lr K9F^c  
Australia All Ordinaries Index 澳洲所有普通股票指数 "1_{c *ck  
Australian Dollar [AUD] 澳元 yW%&_s0  
Australian Options Market 澳大利亚期权市场 >oVc5}  
Australian Securities Commission 澳洲证券事务监察委员会 zC<'fT/rG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M|1eqR%x-?  
Australian Stock Exchange 澳大利亚证券交易所 N5[_a/  
Austrian Schilling [ATS] 奥地利先令 ~l;yr @  
authentication 认证;鉴证 zfM<x,XdY  
authority to purchase 委托购买证;委购书 9`OG  
authorization 认可;核准;授权;授权书 *K]>}  
authorization by direction 指示授权 eUX@9eML  
authorization by instruction 指令授权 C}x4#bNK  
authorization by warrant 令状授权 .a ~s_E  
authorization of unit trust 单位信托的认可 9m%7dsv  
authorized agent 指定代理人 e@='Q H  
authorized capital 法定资本 Z}]:x `fXd  
authorized clerk 出市员 EG'7}W  
authorized dealer 认可交易商 +J\L4ri k  
authorized financial institution 认可财务机构 p*A^0DN'Fn  
authorized fund 认可基金 e}{8a9J<%_  
authorized fund house 获授权的基金公司;认可基金公司 XMjI}SPG  
authorized institution 认可机构 p=:7 atE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N{?Tm`""  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 43UJ#rF  
authorized insurer 获授权保险人;获认可承保人 bx+(.F  
authorized investment 特准投资项目 NTXws4'D  
authorized person 获授权人 U'JP1\  
authorized representative 获授权代表 Y9z:xE  
authorized share capital 法定股本 s98: *o3  
automated quotation system 自动报价系统 D<+ bzC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E#yCcC!wMY  
自动交易系统〔香港期货交易所有限公司〕 [X0k{FR  
automatic adjustment mechanism 自动调整机制 uYG #c(lc  
automatic adjustment system 自动调整系统 )_Z]=5Ds  
Automatic Clearing House 自动票据交换所 BsoFQw4$9  
automatic exchange rates accumulation system 自动化汇率累集系统 Y2RxD\!Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9$B)hrJo  
automatic teller machine [ATM] 自动柜员机 -~QlHp&SY  
autopay 自动转帐 f 3nnXE"  
available assets 可用资产 A5&>!y  
available fiscal reserve 现存财政储备 <) >gg!   
available profit 可用利润 |[lxV&SD .  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 v*vub#wP  
average 平均;平均数;海损 D'HL /[@`  
average basic salary 平均基本薪金  ` 4s#5g  
average consumer expenditure 平均消费开支;一般消费开支 5Ws:Ei{R  
average cost 平均成本 F9>(W#aC  
average cost of land production 增辟土地平均成本 ;j[q?^ b  
average daily turnover 平均每日成交额 7)ES!C   
average daily wage rate 平均每日工资率 :X1`wBu  
average expenditure pattern 平均开支模式 Yke<Wy1  
average growth rate 平均增长率 {[(W4NAlH  
average net fixed assets 固定资产平均净值 \t&n jMWpZ  
average of relatives 相对价格平均数 0lvb{Zd  
average price 平均价格 R47I\{  
average propensity to consume 平均消费倾向;一般消费倾向 LH?gJ8`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 oT9XJwqnv  
average rate 平均率 C9"f6>i  
average revenue 平均收入;平均收益 NKIkd  
average stock 平均库存;平均存货 $G^H7|PzdC  
average yearly rent 平均年租 \rw'QAi8r  
avoidance of double taxation 避免双重课税 cG~_EX$  
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 *I;Mp  
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