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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: =j|v0& AGC  
A share A股;甲类股份 23}BW_m  
abatement of tax 减税;减扣免税额 }\`(m\2xo  
ABN AMRO Bank N.V. 荷兰银行 POqRHuFq  
above-the-line expenditure 线上项目支出;经常预算支出 u=@h`5-fp  
above-the-line receipt 线上项目收入;经常预算收入 j8[`~p b  
ABSA Asia Limited 南非联合亚洲有限公司 z*M}=`M$  
absolute change 绝对数值变更 :]B% >*;}  
absolute expenditure 实际开支 {?EEIfg  
absolute guideline figure 绝对准则数字 VY+(,\ )U  
absolute interest 绝对权益 -5V)q.Og  
absolute order of discharge 绝对破产解除令 e;A^.\SP  
absolute profit margin 绝对利润幅度 8 zQ_xE  
absolute value 实值;绝对值 A*7Io4e!  
absolutely vested interest 绝对既得权益 L.09\1?.n  
absorbed cost 已吸收成本;已分摊成本 kyW6S+#-  
absorption 吸收;分摊;合并 +A8=R%&b)[  
absorption rate 吸收率;摊配率;分摊率 c&7Do}  
ACB Finance Limited 亚洲商业财务有限公司 %rpR-}j  
acceptable form of reciprocity 合理的互惠条件 /S7+B ]  
acceptable rate 适当利率;适当汇率 1<LC8?wt  
acceptance agreement 承兑协议 %_B:EMPd  
acceptance for honour 参加承兑 , @%C8Z  
acceptor 承兑人;接受人;受票人 vp\PYg;x  
acceptor for honour 参加承兑人 ! Q|J']|  
accident insurance 意外保险 -1jjB1  
Accident Insurance Association of Hong Kong 香港意外保险公会 c }<*~w;  
accident insurance scheme 意外保险计划 .k# N7[q=  
accident year basis 意外年度基准 IWjR0  
accommodation 通融;贷款 6}VUD -}B  
accommodation bill 通融票据;空头票据 I@3Q=14k%  
accommodation party 汇票代发人 M&uzOK+  
account balance 帐户余额;帐户结余 v}7@CP]nV  
account book 帐簿 P]pmt1a  
account collected in advance 预收款项 O" % Hprx  
account current book 往来帐簿 E$]a?uA:  
account of after-acquired property 事后取得的财产报告 m >]>$=%  
account of defaulter 拖欠帐目 eaV3) uP  
account payable 应付帐款 cT/3yf  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gB(9vhj $  
account receivable 应收帐款 `t{D7I7  
account receivable report 应收帐款报表 {E!$ xY8  
account statement 结单;帐单;会计财务报表 _:wZmZU}  
account title 帐户名称;会计科目 p>k]C:h  
accountant's report 会计师报告 lZ}izl  
Accountant's Report Rules 会计师报告规则 LQh^; ]^(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 wqJ*%  
Accounting Arrangements 《会计安排》 reJ"r<2  
accounting basis 会计基础 jg~_'4f#  
accounting by Official Receiver 破产管理署署长呈交的帐目 {iA^rv|  
Accounting Circular 《会计通告》 CnabD{uTf  
accounting class 会计类别 oJP< 'l1  
accounting date 记帐日期;会计结算日期 >?S\~Y  
accounting for money 款项核算 x Z|&/Ci  
Accounting Officer 会计主任 = y?#^  
accounting period 会计报告期;会计期 WwW"fkv  
accounting policy 会计政策;会计方针 NNwc!x)*  
accounting practice 会计惯例 |if'_x1V  
accounting principle 会计准则 |WB"=PE  
accounting record 会计记录 ]}BB/KQy^  
accounting report 会计报告 Cf Qf7-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y7CWBTH0>  
Accounting Society of China 中国会计学会 5B}3GBA  
accounting statement 会计报表  %)pP[[h  
accounting system 会计制度;会计系统 Hab!qWK`  
accounting transaction 会计事项;帐务交易 g93I+  
accounting treatment 会计处理 O[; +i  
accounting year 会计年度 QZ?d2PC=>?  
accretion 增值;添加 S*4f%!  
accrual 应计项目;应累算数目 |}Q( F+cL  
accrual basis 应计制;权责发生制 Af`z/:0<  
accrual basis accounting 应计制会计;权责发生制会计 W&<g} N+  
accrue 应累算;应计 BRe{1i 6  
accrued benefit 应累算利益 SEYGy+#K  
accrued charges 应计费用 >OT \~C  
accrued cumulative preference share dividend 应累算的累积优先股股息 LRWOBD  
accrued expenses 应累算费用 doLkrEm&  
accrued interest payable 应付利息;应计未付利息 Y mq3ty]Pe  
accrued interest receivable 应收利息;应计未收利息 dY1J<L}")  
accrued right 累算权益 a IQOs  
accruing profit 应累算的利润 ;U |NmC+  
accumulated fiscal reserve 累积财政储备 (G#}*  
accumulated profit 累积利润;滚存溢利 /4yOs@#  
accumulated reserve 累积储备 M /"gf;)q>  
accumulation of surplus income 累积收益盈余 W3^.5I  
acquired assets 既得资产 ~NxEc8Y  
acquisition 收购;购置;取得 l$M$o(  
acquisition cost 购置成本 Hfke  
acquisition expenses 购置费用 h9)RJSF4  
acquisition of 100% interest 收购全部股权 j5zFDh1(  
acquisition of control 取得控制权 Z)NrhJC  
acquisition of fixed assets 购置固定资产 +i+tp8T+7  
acquisition of shell “买壳” k,T_e6(  
acquisition price 收购价 dPHw3^J0j  
act of God 天灾 <_t5:3HL  
acting partner 执事合伙人 M^uU4My  
active market 买卖活跃的市场;交投畅旺的市场;旺市 K${}r0   
active partner 积极参与的合伙人 zyDZ$Dhka  
active trading 交投活跃 vEF=e  
actual circulation 实际流通 SWT:frki`  
actual cost 实际成本 r]9e^  
actual expenditure 实际开支;实际支出 QeL{Wa-2F  
actual income 实际入息;实际收入;实际收益 58J_ w X  
actual market 现货市场 IK3qE!,&U  
actual price 现货价;实际价格 D%A@lMru  
actual profit 实际利润 P 4QkY#v  
actual quotation 实盘;实际价位;实际报价 lDC}HC  
actual year basis 按实际年度计算 NS Np  
actuals 实货 >=Jsv  
actuarial investigation 精算调查 prUHjS  
actuarial principle 精算原则 85} ii{S  
actuarial report 精算师报告 Bq *[c=(2  
Actuarial Society of Hong Kong 香港精算学会 q8/ihA6:  
actuarial valuation 精算师估值 ms7SoY bSu  
actuary 精算师 <^Nk.E  
ad referendum agreement 暂定协议;有待覆核的协定 R3?:\d{  
ad valorem duty 从价税;按值征税 )i0 $j)R  
ad valorem duty system 从价税制 AQe!Sqg'  
ad valorem fee 从价费 lj*8mS/;h  
ad valorem tariff 从价关税 X($6IL6m  
additional allowance 额外免税额 ]/_G-2.R  
additional amount for unexpired risk 未过期风险的额外款额 _-/x;C  
additional assessable profit 补加应评税利润 FOSbe]  
additional assessment 补加评税 ) o xIzF  
additional commitment 额外承担 QNb>rLj52  
additional commitment vote 额外承担拨款  |# V(p^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ge$LIsE8  
additional dependent parent allowance 供养父母额外免税额 (`pNXQ0n  
additional provision 额外拨款 Q<yAT(w  
additional stamp duty 附加印花税 *2=W5LaK.  
additional tax 补加税罚款;补加税款 ) \ 4 |  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 QF.3c6O@  
adjudged bankrupt 被裁定破产 pisB,wP$2  
adjudicated bankrupt 裁定破产人 7 W{~f?Sh  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9^!wUwB  
adjudication of bankruptcy 裁定破产;宣告破产 x<s|vgl|  
adjudication of insolvency 裁定无力偿还债务 n8$=f'Hgb  
adjusted actual 经调整的实数;调整后的实数 n$YE !D'  
adjusted current assets 经调整的流动资产;调整后的流动资产 2m\m/O  
adjusted figure 经调整的数字;调整后的数额 -E]Sk&4Gj  
adjusted liabilities 经调整的负债;调整后的负债 lBmm(<~Z  
adjusted loss 经调整的亏损;调整后的亏损 U. (Tl>K|0  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ESIzGaM  
adjusted profit 经调整的利润;调整后的利润 5U~OP  
adjusted surplus 经调整的盈余额;调整后的盈余额 Af9+HI O  
adjusted value 经调整的价值;调整后的价值 "J !}3)n  
adjustment 调整;修订;理算〔保险〕 (f~gEKcB2u  
adjustment centre 调剂中心  uB;_vC  
adjustment lag 调整过程的时间差距;调整时差 /[iG5~G  
adjustment mechanism 调整机制 -;>#3 O-  
adjustment of loss 亏损调整 \vVSh  
adjustment process 调整过程;调整程序 um[!|g/  
adjustment range 调整幅度 rrcwtLNbu  
administered exchange rate 受管制汇率 MRs,l'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sPy2/7Wqd  
administration expenses 行政费用 IA2GUnUhu  
administration fee 手续费;行政费 b=1%pX_  
administration in bankruptcy 破产管理 O3Uh+gKQ  
administration order 遗产管理令 1ef'7a7e8  
administrator 管理人;遗产管理人 UiIF6-ZZ!  
administrator of the estate 遗产管理人 _f3 WRyN0  
admission of debt 债项承认书 U CRAw3=  
admission of proof 接纳债权证明 _q)!B,y-/N  
advance 放贷款项;垫付款项;预支款项;预付款项 J$QBI&D  
advance account 暂支帐目;预付款帐户 LN^UC$[tk  
advance compensation 预付补偿金 Gs_qO)~xo  
advance from shareholder 股东垫款 9 mPIykAj8  
advance pending reimbursement 预支以待日后付还 k" YHsn  
advanced economy 先进经济体系 !| xZ6KV  
advancement 预付;预付财产 j{;|g%5t  
advances warrant 垫款令 ) * TF"  
advancing 贷出 5m7b\Mak  
adverse balance 逆差 QrC/ssf}  
adverse exchange 逆汇 6/6Rah!  
advertisement addressed to shareholders 在报章刊登的致股东通告 *b"CPg/\  
advice for collection 托收通知书 A,BEKjR~J  
advice of drawing 提款通知书;汇票通知书 -72j:nk  
advice of payment 付款通知 h!e2 +4{4{  
Advisory Committee [Securities and Futures Commission] J &{xP8uq_  
谘询委员会〔证券及期货事务监察委员会〕 *d>vR1  
Advisory Committee on Diversification 经济多元化谘询委员会 eh<rRx"[  
affidavit 誓章;遗产申报誓章 aD ESr?  
affidavit of no receipt 述明无收款的誓章 7Ms90oE/c  
affiliate 联号;联营公司;附属公司 6Y7H|>g)  
affiliated company 附属公司;联号;联营公司 iCrxV{   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #6W,6(#^#  
affordability 负担能力 nU/;2=f<  
African Development Bank [AfDB] 非洲开发银行 O!^; mhy"  
after-acquired property 事后取得的财产 0^#DNq*NQ  
after-hours dealing 市后交易 p7C!G1+z  
after-tax profit 税后盈利;税后利润;税后溢利 >vujZw_0>  
agency agreement 代理协议 jK3\K/ob(  
agency expenses 代理机构的开支 ,[`$JNc  
agency fee 代理费 *vnXlV4L  
Agency Law 《代理法》 RtC'v";6  
agent 代理人;承销人 [M:S`{SbY  
agent of company 公司代理人 :c7CiP  
agent's fee 代理人费;经纪费 #3 bv3m  
aggregate 总计;总数;总体数字 ArzDI{1  
aggregate amount 总款额;总额 U =cWmH  
aggregate assets and liabilities 总体资产与负债 QU/3X 1W  
aggregate at constant price 按固定价格计算的总体数字 a2yE:16o6  
aggregate demand 总需求 eN/G i<  
aggregate gross position 总持仓量 OVR?*"N_  
aggregate limit 总限额 1h=D4yN  
aggregate of salaries tax 合计薪俸税 z(H?VfJo  
aggregate performance 总体表现;总体业绩 hCC}d0gf`n  
aggregate supply 总体供应 =yqHC<8:  
aggregate surplus 总盈余 ;S JF%@x  
aggregate total 整体总额 vZkXt!%)  
aggregate value 总值;合计价值 |nY~ZVTt/  
aggregated basis 合计基准 [w+Q^\%bN  
aggregated net chargeable income 合计应课税入息实额 |^GyH$.  
aggregation 合并计算;合计;总和 n"G`b  
aggregation of incomes of husband and wife 夫妇入息合并计算 maC>LBa2/  
aggregation of property 财产的总和 U<Jt50O  
agio 差价;贴水 Zw$ OKU  
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》 \[#t<dD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G{RTH_p  
《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》 vPmnN^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yc`<S   
《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》 BU6Jyuwn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f=aIXhiYU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8_xLl2  
agreement for a settlement 授产协议 ;%zC@a~{  
agreement for assignment 转让协议 ZHkw6@|  
agreement for sale 售卖协议;买卖协议 `Ko[r R+  
agreement for sale and purchase 买卖协议 ^o d<JD4  
agreement for the payment of interest 支付利息协议 K]fpGo  
agreement for the repayment of money 还款协议 SDBt @=Nl  
agreement of reinsurance 再保险协议 zn)yFnB!TH  
Agricultural Bank of China 中国农业银行 `;F2n2@  
air passenger departure tax 飞机乘客离境税 Fr5 Xp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7=k^M, a  
airport tax 机场税 2z\;Q8g){r  
alcohol duty 酒精税 p=gX !4,9<  
alienation 让与;让渡;转让 S " pI  
alimony 生活费;赡养费 kuKa8c  
All Ordinaries Index [AOI] 所有普通股指数 iiNSDc  
all risks 全险;综合险 `.^ |]|u  
All Sales Record for Stock Market 《股票市场成交报告》 u) *Kws  
Allied Capital Resources Limited 新联财务有限公司 WRpyr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 eVt1d2.O  
allocation letter 拨款信件 AK2WN#u@Z  
allocation of fund 分配款项;预留款项 n29(!10Px  
allocation of profit 利润分配;溢利分配 j*zD0I]  
allocation warrant 拨款令 q;A;H)?g  
allotment 分配;配股 lTz6"/  
allotment notice 股份配售通知;配股通知 vV^dm)?  
allotment of shares 股份分配 nPA@h  
allowable 可获宽免;免税的 ]b}B2F'n  
allowable business loss 可扣除的营业亏损 &erm`Ho  
allowable expenses 可扣税的支出 }htPTOy5  
allowance 免税额;津贴;备抵;准备金 MFwO9"<A  
allowance for debts 债项的免税额 YBjdp=als  
allowance for depreciation by wear and tear 耗损折旧免税额 YD&_^3-XM  
allowance for funeral expenses 殡殓费的免税额 KQmZ#W%2m  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N 8t=@~]  
allowance for repairs and outgoings 修葺及支出方面的免税额 _H\<[-l  
allowance to debtor 给债务人的津贴 ebM{OI  
alteration of capital 资本更改 ctJ&URCi#  
alternate trustee 候补受托人 dGkg aC+  
amalgamation 合并 97LpY_sU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C2/}d? bki  
ambit of charges 征税范围;收费范围 h6M;0_'  
amended valuation 经修订的估值 \ =nrt?  
American Commodities Exchange 美国商品交易所 36$[   
American Express Bank Limited 美国运通银行 J(iV0LAZb  
American Stock Exchange 美国证券交易所 "2hh-L7ql  
amortization 摊销 |4C^$  
amount due from banks 存放银行同业的款项 LE;g 0s  
amount due from banks abroad 存放海外银行同业的款项 '6S%9ahE  
amount due from holding companies 控股公司欠款 +>YfRqz:KB  
amount due from local banks 存放本港银行同业的款项 ~&g a1r2v?  
amount due to banks 银行同业的存款 urZ8j?}c  
amount due to banks abroad 海外银行同业的存款 q#[`KOPV  
amount due to holding companies 控股公司存款 PC/!9s 0W  
amount due to local banks 本港银行同业的存款 ~UPZ<  
amount due to outport banks 外埠银行同业的存款 EUcKN1  
amount for note issue 发行纸币的款额 +m/,,+4  
amount of bond 担保契据的款额 2 ZG@!Y|  
amount of consideration 代价款额 <Ar$v'W=F{  
amount of contribution 供款数额 +)/ Uu3"=  
amount of indebtedness 负债款额 !B^K[2`)N  
amount of principal of the loan 贷款本金额 1"]P`SY$r  
amount of rates chargeable 应征差饷数额 `s /?b|,  
amount of share capital 股本额 YQVcECj  
amount of sums assured 承保款额 fL6e?\Pw  
amount of variation 变动幅度 ?[TW<Yx  
amount of vote 拨款数额 p538r[f<  
amount payable 应付款额 DTY<0Q.  
amount receivable 应收款额 T V:<TR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j _ ;fWBD:  
analysis 分析 tZ8e`r*  
ancillary risk 附属风险 lLiQ;@  
annual account 周年帐目;周年帐目报表;年度决算;年结 5D' bJ6PO  
annual accounting date 年结日期 4#BRx#\O  
annual allowance 每年免税额;年积金;年度津贴;年津 m<@z}%v-  
annual balance 年度余额 =`t^~.5  
annual disposable income 每年可动用收入 d2jr8U  
annual estimates 周年预算 bFGDgwe z  
annual fee 年费 Qv{,wytyO  
annual general meeting 周年大会 f/ahwz  
annual growth rate 年增率;每年增长率 e7k%6'@  
annual long-term supplement 长期个案每年补助金 O<N#M{kc.  
annual pensionable emolument 可供计算退休金的年薪 VLI'    
annual report 年报 <P4 FzK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (S9f/i ^  
annual return 周年报表;周年申报表;每年报税表格 |g_g8[@`}  
Annual Return Rules 《周年报表规则》 I=rwsL  
annual review of consumer prices 每年消费物价回顾 Iti0qnBN5  
annual roll-forward basis 逐年延展方式 "wM1qX  
annual salary 年薪 DxSsg  
annual statement 年度报表;年度决算表 2@Lb foA  
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  y4jU{,  
annuitant 年金受益人 8ws$k\>  
annuity 年金 -Kxc$}  
annuity contract 年金合约 V|FrN*m  
annuity on human life 人寿年金 xJhU<q~?  
antecedent debt 先前的债项 `;%ZN  
ante-dated cheque 倒填日期支票 .+.j*>q>u  
anticipated expenditure 预期开支 {j SmoA  
anticipated net profit 预期纯利  ^jyD#  
anticipated revenue 预期收入 R7_VXvm>z  
anti-inflation measure 反通货膨胀措施 D>#l-{d  
anti-inflationary stance 反通货膨胀立场 npH?4S-8G  
apparent deficit 表面赤字 aC^$*qN-)  
apparent financial solvency 表面偿债能力 ~]fJlfR*  
apparent partner 表面合伙人 YpmYxd^  
application for personal assessment 个人入息课税申请书 k`VM2+9h'^  
application of fund 资金应用 $c9k*3{<+A  
application to release as liquidator and to destruct the books of accounts and documents 9M-K]0S(  
申请免除清盘人职务及毁灭帐簿与文件 %oof}=MxCL  
appointed actuary 委任精算师 \N6\v5vh  
appointed auditor 委任核数师;委任审计师 5Ec/(-F  
appointed trustee 委任的受托人 q``wt  
appointer 委任人 }[!92WS/ee  
apportioned pro rata 按比例分摊 2 y8~#*O  
apportionment 分配;分摊 lU.Kc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?<%=: Yh  
apportionment formula 分摊方程式 +U8Bln  
apportionment of estate duty 遗产税的分摊 SbT5u3,'  
appraisal 估价;评估 ;Yts\4BSM  
appreciable growth 可观增长 K1q+~4>\|  
appreciable impact 显着影响 T *>`,}J  
appreciable increase 可观增长 <bUe/m  
appreciation 增值;升值 ,+1m`9}  
appreciation against other currencies 相对其他货币升值 r<R4 1Fz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w{,4rk;Hr  
appreciation tax 增值税 }31Z X  
appropriation 拨款;拨用;拨付 Mr3-q  
appropriation account 拨款帐目 MC!ZX)mF  
Appropriation Bill 拨款法案 Q*ju sm  
appropriation-in-aid system 补助拨款办法 9 [Y-M  
approved assets 核准资产 JK)qZ=  
approved basket stock 认可一篮子证券 b{cU<;G)y.  
approved budget 核准预算 U ?b".hJ2  
approved charitable donation 认可慈善捐款 (q;bg1\UK  
approved charitable institution 认可慈善机构 6|;Uq'  
approved currency 核准货币;认可货币 }nrXxfu  
approved estimates 核准预算 $yb@ Hhx>  
approved estimates of expenditure 核准开支预算 !xK=#pa  
approved overseas insurer 核准海外保险人 /@YCA}|/  
approved overseas trust company 核准海外信托公司 W>-B [5O&[  
approved pooled investment fund 核准汇集投资基金 4na8  
approved provident fund scheme 认可公积金计划 %dttE)oH?  
approved provision 核准拨款 cxyM\@QB3  
approved redeemable share 核准可赎回股份 FxW&8 9G  
approved regional stock 认可地区性证券 B$a-og(  
approved retirement scheme 认可退休金计划 wWjG JvJ  
approved subordinated loan 核准附属贷款 m7jA ,~O  
arbitrage 套戥;套汇;套利 ukAKFc^)k  
arbitrageur 套戥者;套汇者 @wN G  
arbitrary amount 临时款项 (K{5fC  
arrangement 措施;安排;协定 vmZ"o9-{#X  
arrears 欠款 yfj(Q s  
arrears of pay 欠付薪酬 5<+K?uhm  
arrears of revenue 逾期未收税款;逾期未收的帐项 -j`LhS~|  
articles of association 组织章程;组织细则;组织章程细则 wN Wka7P*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 H Sz" tN  
ascertainment of profit 确定利润 (?i[jO||B  
"Asia Clear" “亚洲结算系统” ([E]_Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A o/vp-e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z S|WnMH  
Asian Development Fund [ADF] 亚洲发展基金 M"Y0jQ(  
Asian dollar bond 亚洲美元债券 "lVqU  
Asian dollar market 亚洲美元市场 ]\c,BWC@e  
Asian dollar rate 亚洲美元利率 \vbk#G hH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 F:g=i}7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c:4P%({  
asked price 沽盘;喊价;索价;卖方报价 _eQ-`?  
assessable income 应评税入息 E`;;&V q-  
assessable loss 应评税亏损 5J.0&Dda  
assessable profit 应评税利润 )e%}b -I'r  
assessable value 应评税值 !]koSw}  
assessed profit 估定利润 MQTdk*L_]  
assessed value 经评估价值 {7"0,2 Hb?  
assessment 评税;评定;估价;评税单 CboLH0Fa  
assessment number 评税编号;估价编号 )b4$A:  
assessment of additional tax 补加税评税 grom\  
assessment of performance 业绩评估;实绩评价 :1wrVU-?h  
Assessor 评税主任 > s EjR!  
asset price bubbles 资产价格泡沫 ql{_%x?  
asset-backed securities 具资产保证的证券 L8$1K&!  
assets accretion 资产增值 \OwpD,'  
assets and liabilities 资产与负债 v/Pw9j!r;m  
assets betterment statement 资产递增表;资产改进表 +s[\g>i  
assets lending 实物放款;有抵押贷款 WI[:-cv  
assets of the company passing on the death 死者去世时转移的公司资产 FY'dJY3O  
assets pledged as security for liabilities 用作负债抵押的资产 $95~5]-nh  
assets portfolio 资产投资组合 blt'={Z?.x  
assets price 资产价格 MZ4c{@Tg  
assets quality 资产质素 .2:\:H~3  
assets realization 资产变现 O1y|v[-BW  
assets refinancing arrangement 资产再集资安排 xTV{^=\rS  
assets securitization 资产证券化 ]7YNIS  
assets situated outside Hong Kong 在香港以外地方的资产 *VeW?mY,P  
assets stripping 削减资产;拆卖资产 <=um1P3X  
assets value 资产值 "MOpsb,  
assignee 承让人 eVz#7vqv   
assignment 转让;转让书;转让契 </~ 6f(mg  
assignment of interest 权益转让 c0- ;VZ'  
assignment of letters patent and trade mark 专利证书及商标转让 d IB }_L  
assignment of property 物业转让;物业转让书 gX @`X  
assignment right 转让权 MDa7 B +4  
assignor 转让人 qYB~VE03  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Nh!_l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6z,Dyy]tl  
associate member 附属会员 7(k^a)~PL  
associated body corporate 相联法人团体 sfD5!Z9#1  
associated company 相联公司;联属公司 Kx`/\u=/  
associated corporation 相联法团 +Wn&,?3^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Pcd *">v  
公认会计师公会〔英国〕 0~WF{_0|  
Association of Futures Exchange Brokers 香港期货经纪协会 J5p8nmb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &l2TeC@;  
association of underwriters 承保人组织 '?5j[:QY@  
assumption of control 接管 -apXI.  
assurance 担保;保险;转易;转易书 tD=@SX'Y  
assurance of interest 权益的转易 L=!of{4Z(}  
at 19XX price 按一九XX年价格计算 z%d#@w0X1  
at a discount 按赔价计算;按贴水价格计算;打折扣 3z =^(Y  
at a premium 按溢价计算;按升水价格计算 v4vf }.L]  
at call 通知付款;按通知 p.JXS n  
at constant market price 按固定市价计算 Z=z%$l  
at constant price 按固定价格计算 udk.zk  
at cost 按成本计算 :<S<f%  
at current market price 按当时市价计算;按现时市价计算 tNaL;0#Tx  
at current price 按当时价格计算;按现时价格计算 G-um`/<%  
at factor cost 按要素成本计算;按生产要素成本计算 v syWm.E  
at money-of-the-day price 按付款当日价格计算 |F$BvCg  
at or better 按指定或较佳价位〔买卖指令〕 ,_v|#g@{  
at par 按面值计算;平价 n.6T OF  
at sight 见票即付 `FF8ie8L  
at the close 按收市盘 D)b}f`  
at the opening 按开市盘 s'HD{W`  
attestation 见证;见证条款 db72W x0>  
at-the-money option 平价期权 ;@mRo`D`  
attorney 受权人;受托代表人 Sr Ca3PA  
attornment 新拥有人承认书 _'0 @%P%  
attributable profit 可归属利润 (U1]:tZ<.  
attributable share value 可归属股份价值 *A}WP_ZQ  
Auckland Stock Exchange 奥克兰证券交易所 (GK pA}~R  
auction 拍卖 wEft4 o  
auctioneer 拍卖商 'o4p#`R:8  
audit 审计;核数 :*i f  
Audit Commission 审计署 {<$b Aj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] f'En#-?O  
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〕 aE VsU|  
audit review 帐目审查 <O~WB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ww3wsyx  
audited account 审计帐目;经审计的帐目 ^c}J,tZ]  
audited annual account 经审计的周年帐目 b0<o  
audited balance sheet 经审计的资产负债表 U^lW@u?:  
auditor 核数师;核数主任;审计师 #$ thPZ  
auditor's certificate 核数师证明书;审计师证明书 +=$  
auditor's report 核数师报告;审计师报告 9i$NhfOe  
Aussie bond 澳元债券 <v 0*]NiX  
austerity budget 紧缩预算 L1m{]>{-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cDEJk?3+  
Australia All Ordinaries Index 澳洲所有普通股票指数 %8.J=B  
Australian Dollar [AUD] 澳元 pV[''  
Australian Options Market 澳大利亚期权市场 f{#j6wZM  
Australian Securities Commission 澳洲证券事务监察委员会 Gc tsp2ndW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |9K<-yD  
Australian Stock Exchange 澳大利亚证券交易所 vXj<  
Austrian Schilling [ATS] 奥地利先令 Q+q,!w8  
authentication 认证;鉴证 AI ijCL  
authority to purchase 委托购买证;委购书 m}j:nk  
authorization 认可;核准;授权;授权书 AasZuO_I  
authorization by direction 指示授权 `RRE(SiKU  
authorization by instruction 指令授权 R=j% S!  
authorization by warrant 令状授权 BHFY%6J!  
authorization of unit trust 单位信托的认可 f2I6!_C!+  
authorized agent 指定代理人 myFAKRc  
authorized capital 法定资本 cQj-+Tmu  
authorized clerk 出市员 K{fsn4rk  
authorized dealer 认可交易商 &K+0xnUH  
authorized financial institution 认可财务机构 RD,5AShP  
authorized fund 认可基金 |`d0^(X  
authorized fund house 获授权的基金公司;认可基金公司 A Io|TD5{~  
authorized institution 认可机构 Q%S9fq,q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XL}"1lE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *>8ce-PV  
authorized insurer 获授权保险人;获认可承保人 ZAKeEm2A  
authorized investment 特准投资项目 6=hk=2]f  
authorized person 获授权人 e 8\;t"D  
authorized representative 获授权代表  :nY 2O  
authorized share capital 法定股本 XMN:]!1J  
automated quotation system 自动报价系统 7Cqcb>\X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0u B'g+MU`  
自动交易系统〔香港期货交易所有限公司〕 WCJxu}!  
automatic adjustment mechanism 自动调整机制 *LC+ PZV@  
automatic adjustment system 自动调整系统 uGN^!NG-0  
Automatic Clearing House 自动票据交换所 XM1`x  
automatic exchange rates accumulation system 自动化汇率累集系统 qO1tj'U<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \00DqL(Oj`  
automatic teller machine [ATM] 自动柜员机 vxQ8t!-u  
autopay 自动转帐 6vKS".4C  
available assets 可用资产 t(!r8!c u}  
available fiscal reserve 现存财政储备 K4Dp:2/K%  
available profit 可用利润 |]=2 }%1w  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Q _iO(qu 6  
average 平均;平均数;海损 ti5HrKIw  
average basic salary 平均基本薪金 \G@wp5  
average consumer expenditure 平均消费开支;一般消费开支 UO Ug4  
average cost 平均成本 K5t0L!6<+  
average cost of land production 增辟土地平均成本 !5@_j,lW(  
average daily turnover 平均每日成交额 G_H?f\/  
average daily wage rate 平均每日工资率 VhGs/5  
average expenditure pattern 平均开支模式 =DbY?Q<Q  
average growth rate 平均增长率 `/&SxQB<  
average net fixed assets 固定资产平均净值 Z;Rp+ X  
average of relatives 相对价格平均数 pv!oz2w1  
average price 平均价格 [%A4]QzWh  
average propensity to consume 平均消费倾向;一般消费倾向 ?(6mVyIe  
average propensity to save 平均储蓄倾向;一般储蓄倾向 C#V ~Y  
average rate 平均率 5+Mdh`  
average revenue 平均收入;平均收益 tMx}*l|]  
average stock 平均库存;平均存货 y&[y=0!  
average yearly rent 平均年租 #L}+H!Myh  
avoidance of double taxation 避免双重课税 V D?*h  
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 )2q~u%9n  
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