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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: 4AN(4"$N  
A share A股;甲类股份 kO8oH8Vt  
abatement of tax 减税;减扣免税额 Z+S1e~~  
ABN AMRO Bank N.V. 荷兰银行 R lmeZy4.  
above-the-line expenditure 线上项目支出;经常预算支出 U{0! <*W>  
above-the-line receipt 线上项目收入;经常预算收入 (0 S;eM&  
ABSA Asia Limited 南非联合亚洲有限公司 l]geQl:7`r  
absolute change 绝对数值变更 -+ Mh( 'K  
absolute expenditure 实际开支 ~"U^N:I"  
absolute guideline figure 绝对准则数字 (=QiXX1r  
absolute interest 绝对权益 XCE<].w  
absolute order of discharge 绝对破产解除令 o:RO(oA0?  
absolute profit margin 绝对利润幅度 ]Cc8[ZC  
absolute value 实值;绝对值 od]1:8OF  
absolutely vested interest 绝对既得权益 Y ^}c+)t  
absorbed cost 已吸收成本;已分摊成本 A}0u-W  
absorption 吸收;分摊;合并 P<R'S  
absorption rate 吸收率;摊配率;分摊率 PWN$x`h g[  
ACB Finance Limited 亚洲商业财务有限公司 7V;wCm#b  
acceptable form of reciprocity 合理的互惠条件 )9V8&,  
acceptable rate 适当利率;适当汇率 C,dRdEB>  
acceptance agreement 承兑协议 @t,Y< )U  
acceptance for honour 参加承兑 ZTi KU)  
acceptor 承兑人;接受人;受票人 '<hg c  
acceptor for honour 参加承兑人 fzjZiBK@  
accident insurance 意外保险 C +S>;1  
Accident Insurance Association of Hong Kong 香港意外保险公会 T|h'"3'  
accident insurance scheme 意外保险计划 0"xD>ue&  
accident year basis 意外年度基准 95BRZ!ts  
accommodation 通融;贷款 xayd_RB9  
accommodation bill 通融票据;空头票据 s!j vBy  
accommodation party 汇票代发人 a^Lo;kHY  
account balance 帐户余额;帐户结余 [7=?I.\Cr7  
account book 帐簿 aumM\rY  
account collected in advance 预收款项 N5@l[F7I  
account current book 往来帐簿 sFonc  
account of after-acquired property 事后取得的财产报告 $ud\CU:r  
account of defaulter 拖欠帐目 (p}N cn.  
account payable 应付帐款 PQ4)kVT  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 n~v*  
account receivable 应收帐款 bc*CP0t|  
account receivable report 应收帐款报表 #TG.weTC  
account statement 结单;帐单;会计财务报表 FK`M+ j  
account title 帐户名称;会计科目 +dF/$+t  
accountant's report 会计师报告 G297)MFF  
Accountant's Report Rules 会计师报告规则 -jL10~/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 PRyzUG&  
Accounting Arrangements 《会计安排》 xSZ+6R|  
accounting basis 会计基础 \PgMMc4'  
accounting by Official Receiver 破产管理署署长呈交的帐目 eih~ SBSH  
Accounting Circular 《会计通告》 d<afO?"  
accounting class 会计类别 "A3V(~%!  
accounting date 记帐日期;会计结算日期 %&S :W%qm?  
accounting for money 款项核算 H!uq5` j0K  
Accounting Officer 会计主任 $}Ky6sBnvO  
accounting period 会计报告期;会计期 vS+E`[  
accounting policy 会计政策;会计方针 tJZ3P@ L  
accounting practice 会计惯例 g7<u eF  
accounting principle 会计准则 #(Ezt% ^  
accounting record 会计记录 oh^QW`#(  
accounting report 会计报告 5SwQ9#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DeR C_ [  
Accounting Society of China 中国会计学会 -!pg1w06  
accounting statement 会计报表 ];au! _o  
accounting system 会计制度;会计系统 ?<eH!MHF  
accounting transaction 会计事项;帐务交易 * odwg$  
accounting treatment 会计处理 q b7ur;  
accounting year 会计年度 E0<$zP}V}F  
accretion 增值;添加 QB#rf='  
accrual 应计项目;应累算数目  e6hfgVN  
accrual basis 应计制;权责发生制 ~YCZvJ  
accrual basis accounting 应计制会计;权责发生制会计 o_&*?k*  
accrue 应累算;应计 XXZ<r  
accrued benefit 应累算利益 xC.Tipn>  
accrued charges 应计费用 "2 J2za  
accrued cumulative preference share dividend 应累算的累积优先股股息 zT"W(3  
accrued expenses 应累算费用 "gGv>]3  
accrued interest payable 应付利息;应计未付利息 xBK is\b  
accrued interest receivable 应收利息;应计未收利息 /&g~*AL  
accrued right 累算权益 ]R8JBnA  
accruing profit 应累算的利润 7q|51rZz  
accumulated fiscal reserve 累积财政储备 8d*W7>rq  
accumulated profit 累积利润;滚存溢利 jp P'{mc  
accumulated reserve 累积储备 p;YS`*!s  
accumulation of surplus income 累积收益盈余 tAH0o\1;  
acquired assets 既得资产 W>(p4m  
acquisition 收购;购置;取得 EiWsVic[  
acquisition cost 购置成本 .]H1uoci|  
acquisition expenses 购置费用 2vx1M6a)L  
acquisition of 100% interest 收购全部股权 ! )PV-[2  
acquisition of control 取得控制权 n>:|K0u"  
acquisition of fixed assets 购置固定资产 I\:(`)"r  
acquisition of shell “买壳” +JRPd.B"@  
acquisition price 收购价 -mAi7[omh  
act of God 天灾 =6LF_=}  
acting partner 执事合伙人 $g!~T!p=  
active market 买卖活跃的市场;交投畅旺的市场;旺市 oBZzMTPe  
active partner 积极参与的合伙人 y9)Rl)7-:  
active trading 交投活跃 ':LV"c4 t  
actual circulation 实际流通 a  C<  
actual cost 实际成本 =P\Tk)(`  
actual expenditure 实际开支;实际支出 Q=Y1kcTOn  
actual income 实际入息;实际收入;实际收益 UfAN)SE"  
actual market 现货市场 Mg76v<mv<  
actual price 现货价;实际价格 ?wYvBFRn7"  
actual profit 实际利润 eIY![..J/N  
actual quotation 实盘;实际价位;实际报价 h!h<!xaclW  
actual year basis 按实际年度计算 :~{x'`czJ  
actuals 实货 v'H\KR-;  
actuarial investigation 精算调查 55]E<2't  
actuarial principle 精算原则 %_%/ym  
actuarial report 精算师报告 a.!|A(zw  
Actuarial Society of Hong Kong 香港精算学会 Y;OqdO  
actuarial valuation 精算师估值 B$@fE}  
actuary 精算师 2P4$^G[  
ad referendum agreement 暂定协议;有待覆核的协定 }Gg:y?  
ad valorem duty 从价税;按值征税 tX *}l|;(  
ad valorem duty system 从价税制 S, %BhQ[  
ad valorem fee 从价费 =[T_`*s&  
ad valorem tariff 从价关税 NM:\T1  
additional allowance 额外免税额 STY\c5  
additional amount for unexpired risk 未过期风险的额外款额 :r,o-D  
additional assessable profit 补加应评税利润 `' "125T  
additional assessment 补加评税 l&LrcM  
additional commitment 额外承担 !%s&GD8&l  
additional commitment vote 额外承担拨款 {Wp5Ane  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $MB /j6#j  
additional dependent parent allowance 供养父母额外免税额 huw|J<$  
additional provision 额外拨款 wc.T;(  
additional stamp duty 附加印花税 H|i39XV  
additional tax 补加税罚款;补加税款 {X'D07q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3ZEV*=+T5  
adjudged bankrupt 被裁定破产 I!OV+utF  
adjudicated bankrupt 裁定破产人 B>"O~ gZ{#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1hnw+T<<W  
adjudication of bankruptcy 裁定破产;宣告破产 xU_Dg56z'&  
adjudication of insolvency 裁定无力偿还债务 3iC$ "9!p  
adjusted actual 经调整的实数;调整后的实数 I? o)X!  
adjusted current assets 经调整的流动资产;调整后的流动资产 (#`1[n+b`x  
adjusted figure 经调整的数字;调整后的数额 v?en-,{A  
adjusted liabilities 经调整的负债;调整后的负债 #\X="' /  
adjusted loss 经调整的亏损;调整后的亏损 Yl!~w:O!o  
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 + IpC  
adjusted profit 经调整的利润;调整后的利润 N! N>/9  
adjusted surplus 经调整的盈余额;调整后的盈余额 G(6MLh1  
adjusted value 经调整的价值;调整后的价值 )r^)e 4UI  
adjustment 调整;修订;理算〔保险〕 3 2MdDa  
adjustment centre 调剂中心 b ?-VZA:  
adjustment lag 调整过程的时间差距;调整时差 Q4vl  
adjustment mechanism 调整机制 f R?Xq@c  
adjustment of loss 亏损调整 N 2\lBi  
adjustment process 调整过程;调整程序 8kwe._&)  
adjustment range 调整幅度 ohPCYt  
administered exchange rate 受管制汇率 ]~H\X":[>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oPPxja g\  
administration expenses 行政费用 |0e7<[  
administration fee 手续费;行政费 :xz,PeXo7  
administration in bankruptcy 破产管理 =A< Fcl\Rz  
administration order 遗产管理令 1<ic 5kB  
administrator 管理人;遗产管理人 |JD"iP:  
administrator of the estate 遗产管理人 4$^\s5K  
admission of debt 债项承认书 1>"[b8a/  
admission of proof 接纳债权证明 jjLwHJ  
advance 放贷款项;垫付款项;预支款项;预付款项 h &R1"  
advance account 暂支帐目;预付款帐户 s v}o%  
advance compensation 预付补偿金 eAPNF?0yh  
advance from shareholder 股东垫款 CCQ38P@rv  
advance pending reimbursement 预支以待日后付还 a\BV%'Zqg  
advanced economy 先进经济体系 Sb;=YW 1<  
advancement 预付;预付财产 8r46Wr7Q  
advances warrant 垫款令 |)pRkn8x  
advancing 贷出 @ppT;9<d  
adverse balance 逆差 VX<jg#(  
adverse exchange 逆汇 -4 !9cE  
advertisement addressed to shareholders 在报章刊登的致股东通告 l#;DO9  
advice for collection 托收通知书 2iJ)K rw  
advice of drawing 提款通知书;汇票通知书 SL O~   
advice of payment 付款通知 I}S~,4  
Advisory Committee [Securities and Futures Commission] QxaW x  
谘询委员会〔证券及期货事务监察委员会〕 g} /efE  
Advisory Committee on Diversification 经济多元化谘询委员会 [_pw|BGp  
affidavit 誓章;遗产申报誓章 MY]<^/Q  
affidavit of no receipt 述明无收款的誓章 L~PBD?l  
affiliate 联号;联营公司;附属公司 j~Cch%%G  
affiliated company 附属公司;联号;联营公司 qQ%RnD9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (-:lO{@FsC  
affordability 负担能力 i 6@c@n  
African Development Bank [AfDB] 非洲开发银行 AsOkOS3  
after-acquired property 事后取得的财产 5UgxuuP4  
after-hours dealing 市后交易 UHh7x%$n  
after-tax profit 税后盈利;税后利润;税后溢利 ipThw p9  
agency agreement 代理协议 BS_ 3|  
agency expenses 代理机构的开支 AJ0 ;wx  
agency fee 代理费 | pA  
Agency Law 《代理法》 +"i|)yUYy}  
agent 代理人;承销人 K_" denzT+  
agent of company 公司代理人 &*4C{N  
agent's fee 代理人费;经纪费 nbECEQ:|B  
aggregate 总计;总数;总体数字 bz1+AJG  
aggregate amount 总款额;总额 Hido[  
aggregate assets and liabilities 总体资产与负债 &# ?2zbZ  
aggregate at constant price 按固定价格计算的总体数字 v, VCbmc  
aggregate demand 总需求 TJY  [s-  
aggregate gross position 总持仓量 @g{FNXY$m  
aggregate limit 总限额 3iI 4yg  
aggregate of salaries tax 合计薪俸税 BM,]Wjfdj  
aggregate performance 总体表现;总体业绩 %]m/fo4b  
aggregate supply 总体供应 \pVmSac,  
aggregate surplus 总盈余 ,3As Ng  
aggregate total 整体总额 ]#fmih^  
aggregate value 总值;合计价值 qz@k-Jqq d  
aggregated basis 合计基准 #BZ2%\  
aggregated net chargeable income 合计应课税入息实额 ~g|Z6-?4Jj  
aggregation 合并计算;合计;总和 Sl!#!FGI  
aggregation of incomes of husband and wife 夫妇入息合并计算 /YLHg5n8+  
aggregation of property 财产的总和 +' lj\_n  
agio 差价;贴水 rEF0A&5  
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》 a^ _ _Z3g,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :Q=tGj\ G  
《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》 lzE{e6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T|%pvTIe  
《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》 [@&0@/s*t'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K|{IX^3)V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ? +q(,P@*  
agreement for a settlement 授产协议 BIk0n;Kz<L  
agreement for assignment 转让协议 xRI7_8Jpyn  
agreement for sale 售卖协议;买卖协议 8?za&v  
agreement for sale and purchase 买卖协议 C;UqLMrOI  
agreement for the payment of interest 支付利息协议 WP5QA8`3  
agreement for the repayment of money 还款协议 YcaomPo  
agreement of reinsurance 再保险协议 e` QniTkT  
Agricultural Bank of China 中国农业银行 @F-InfB8.  
air passenger departure tax 飞机乘客离境税 `Nnaw+<]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =1vl-*uYh  
airport tax 机场税 WEnI[JGe  
alcohol duty 酒精税 U{JD\G 8m  
alienation 让与;让渡;转让 FoNkISzW  
alimony 生活费;赡养费 3b d(.he2u  
All Ordinaries Index [AOI] 所有普通股指数 J_|LG rt})  
all risks 全险;综合险 F+m%PVW:  
All Sales Record for Stock Market 《股票市场成交报告》 2YbI."ob  
Allied Capital Resources Limited 新联财务有限公司 0|J]EsPxu  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "?X,);5S  
allocation letter 拨款信件 A5\00O~  
allocation of fund 分配款项;预留款项 `k.Tfdu)K  
allocation of profit 利润分配;溢利分配  mdtG W  
allocation warrant 拨款令 %tvP\(]h  
allotment 分配;配股 cS2PrsUx  
allotment notice 股份配售通知;配股通知 W0 n?S "  
allotment of shares 股份分配 "PD^]m  
allowable 可获宽免;免税的 kF@Z4MB}yr  
allowable business loss 可扣除的营业亏损 )-s9CWJv  
allowable expenses 可扣税的支出 'xP&u<(F  
allowance 免税额;津贴;备抵;准备金 $1E'0M`  
allowance for debts 债项的免税额 2A95vC'u>|  
allowance for depreciation by wear and tear 耗损折旧免税额 -P.51q  
allowance for funeral expenses 殡殓费的免税额 %A$5mi^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 JqmxS*_P  
allowance for repairs and outgoings 修葺及支出方面的免税额 n6xJ  
allowance to debtor 给债务人的津贴 ]<xzCPB  
alteration of capital 资本更改 B@ xjwBUk  
alternate trustee 候补受托人 RDSkFK( D  
amalgamation 合并 3n!f'" T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q?* z<)#  
ambit of charges 征税范围;收费范围 1 O?bT,"b  
amended valuation 经修订的估值 QhJuH_f 0  
American Commodities Exchange 美国商品交易所 3!u`PIQv  
American Express Bank Limited 美国运通银行 wU5.t -|`  
American Stock Exchange 美国证券交易所 $A;%p6PO)  
amortization 摊销 m4r<=o  
amount due from banks 存放银行同业的款项 cSD$I^$oq  
amount due from banks abroad 存放海外银行同业的款项 (Qcd !!   
amount due from holding companies 控股公司欠款 # E{2 !Z  
amount due from local banks 存放本港银行同业的款项 yp!7^  
amount due to banks 银行同业的存款 1VR|z  
amount due to banks abroad 海外银行同业的存款 DuMzK%  
amount due to holding companies 控股公司存款 T\wfYuc&X  
amount due to local banks 本港银行同业的存款 KbSE=3  
amount due to outport banks 外埠银行同业的存款 rHa*WA;TE  
amount for note issue 发行纸币的款额 B6yTD7  
amount of bond 担保契据的款额 11((b  
amount of consideration 代价款额 WbWEgd%8.  
amount of contribution 供款数额 5<>"d :9  
amount of indebtedness 负债款额 ^ 7SE2Zi  
amount of principal of the loan 贷款本金额 bk=ee7E7>  
amount of rates chargeable 应征差饷数额 >\o._?xSA  
amount of share capital 股本额 0 L$[w  
amount of sums assured 承保款额 KSAE!+  
amount of variation 变动幅度 ;I/ A8<C  
amount of vote 拨款数额 I'E7mb<2  
amount payable 应付款额 {ew; /;  
amount receivable 应收款额 KDS} "/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N`HiNb [  
analysis 分析 ~Jh1$O,9o  
ancillary risk 附属风险 .nzN5FB U  
annual account 周年帐目;周年帐目报表;年度决算;年结 G`Df'Yy  
annual accounting date 年结日期 srQGqE~  
annual allowance 每年免税额;年积金;年度津贴;年津 KK}ox%j  
annual balance 年度余额 kK|D&Xy`  
annual disposable income 每年可动用收入 6dncUfB  
annual estimates 周年预算 oMNSQMlI  
annual fee 年费 T'> MXFLh  
annual general meeting 周年大会 ='t}d>l  
annual growth rate 年增率;每年增长率 {[)n<.n[g  
annual long-term supplement 长期个案每年补助金 vB%os Qm  
annual pensionable emolument 可供计算退休金的年薪 gkmV; 0  
annual report 年报 .]e_je_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )`BKEa f  
annual return 周年报表;周年申报表;每年报税表格 kW7$Gw]-  
Annual Return Rules 《周年报表规则》 ]5r@`%9  
annual review of consumer prices 每年消费物价回顾 !T#EkMM  
annual roll-forward basis 逐年延展方式 B#G:aBCM  
annual salary 年薪 mt]^d;E  
annual statement 年度报表;年度决算表 4Ql9VM%y  
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 #:NY9.\o  
annuitant 年金受益人 ka_(8  
annuity 年金 jVPX]8  
annuity contract 年金合约 Y$5uoq%p3A  
annuity on human life 人寿年金 PbnAY{J  
antecedent debt 先前的债项 rS!M0Hq>t  
ante-dated cheque 倒填日期支票 D&{CC  
anticipated expenditure 预期开支 kMx)G]  
anticipated net profit 预期纯利 ;pw9+zo ^M  
anticipated revenue 预期收入 zP&D  
anti-inflation measure 反通货膨胀措施 P-/"sD  
anti-inflationary stance 反通货膨胀立场 +Qf<*  
apparent deficit 表面赤字 `&9iC 4P  
apparent financial solvency 表面偿债能力 E&N~ h|CL  
apparent partner 表面合伙人 9:P\)'y?  
application for personal assessment 个人入息课税申请书 dmWCNeja.  
application of fund 资金应用 aJ QzM  
application to release as liquidator and to destruct the books of accounts and documents fC".K Yjp  
申请免除清盘人职务及毁灭帐簿与文件 @THa[|(S  
appointed actuary 委任精算师 LS$zA>:  
appointed auditor 委任核数师;委任审计师 wF9L<<&B  
appointed trustee 委任的受托人 O 6ph_$nt.  
appointer 委任人 ~F^tLi!5  
apportioned pro rata 按比例分摊 M1icj~Jr  
apportionment 分配;分摊 PIAE6,*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nMK$&h,{  
apportionment formula 分摊方程式 k1.%ZZMM  
apportionment of estate duty 遗产税的分摊 Z2t\4|wr:  
appraisal 估价;评估 NBL%5!'  
appreciable growth 可观增长 H:)_;k  
appreciable impact 显着影响 @^R l{p  
appreciable increase 可观增长 15S&,$ 1&  
appreciation 增值;升值 y 2)W"PuG  
appreciation against other currencies 相对其他货币升值 I^nDO\m <  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f92z/5%V  
appreciation tax 增值税 = N;5T  
appropriation 拨款;拨用;拨付 ,+ 5:}hR+  
appropriation account 拨款帐目 &f}w&k2yj  
Appropriation Bill 拨款法案 F{4v[WP)  
appropriation-in-aid system 补助拨款办法 $A`m8?bY  
approved assets 核准资产 dVUe!S`  
approved basket stock 认可一篮子证券 %fnG v\uI  
approved budget 核准预算 Y1ks'=c>  
approved charitable donation 认可慈善捐款 SpImd IpD  
approved charitable institution 认可慈善机构 jfiUf1Mj  
approved currency 核准货币;认可货币 9Z21|5  
approved estimates 核准预算 JA*+F1s  
approved estimates of expenditure 核准开支预算 nEUUD3a  
approved overseas insurer 核准海外保险人 ps;dbY*s6  
approved overseas trust company 核准海外信托公司 \%7fm#z6  
approved pooled investment fund 核准汇集投资基金 Y]7503J  
approved provident fund scheme 认可公积金计划 qX*xQA|ak,  
approved provision 核准拨款 9a @rsyX  
approved redeemable share 核准可赎回股份 sopf-g:  
approved regional stock 认可地区性证券 51u\am'T  
approved retirement scheme 认可退休金计划 @dUN3,}  
approved subordinated loan 核准附属贷款 ?5jLN&A3 G  
arbitrage 套戥;套汇;套利 1BEs> Sm  
arbitrageur 套戥者;套汇者 C5~n^I|  
arbitrary amount 临时款项 r6nnRN/S=  
arrangement 措施;安排;协定 4BSqL!i(  
arrears 欠款 /wax5FS'I,  
arrears of pay 欠付薪酬 KZTLIZxI-  
arrears of revenue 逾期未收税款;逾期未收的帐项 ' '(rC38  
articles of association 组织章程;组织细则;组织章程细则 u>]3?ty`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 jo^c>ur  
ascertainment of profit 确定利润 |Iwglb!k  
"Asia Clear" “亚洲结算系统” LRg]'?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v3aPHf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  DR{O.TX  
Asian Development Fund [ADF] 亚洲发展基金 @TQ/Z$y  
Asian dollar bond 亚洲美元债券 F}7sb#G  
Asian dollar market 亚洲美元市场  4=ovm[  
Asian dollar rate 亚洲美元利率 ,zdGY]$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j!w{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Gx8!AmeX  
asked price 沽盘;喊价;索价;卖方报价 S2e3d  
assessable income 应评税入息 .$H"j>  
assessable loss 应评税亏损 ``P9fd  
assessable profit 应评税利润 n0!2-Q5U)h  
assessable value 应评税值 f@$W5*j  
assessed profit 估定利润 +ZwoA_k{  
assessed value 经评估价值 !:m.-TE  
assessment 评税;评定;估价;评税单 aG83@ABx  
assessment number 评税编号;估价编号 "a= Hr4C*r  
assessment of additional tax 补加税评税 "p*'HQ  
assessment of performance 业绩评估;实绩评价 I/XSW#  
Assessor 评税主任 p20JU zy  
asset price bubbles 资产价格泡沫 v7SYWO#  
asset-backed securities 具资产保证的证券 1*yxSU@uY  
assets accretion 资产增值 n| {#5#  
assets and liabilities 资产与负债 SDC'S]{ew  
assets betterment statement 资产递增表;资产改进表 N[e,%heR  
assets lending 实物放款;有抵押贷款 :-5[0Mx=  
assets of the company passing on the death 死者去世时转移的公司资产 W;yc)JB   
assets pledged as security for liabilities 用作负债抵押的资产 \yu7,v  
assets portfolio 资产投资组合 -2; 6Pwmv  
assets price 资产价格 6^WNwe\  
assets quality 资产质素 |$b8(g$s)  
assets realization 资产变现 L2,2Sn*4i  
assets refinancing arrangement 资产再集资安排 rHTZM,zM=H  
assets securitization 资产证券化 GTM0Qvf?  
assets situated outside Hong Kong 在香港以外地方的资产 u\Ylo.)b  
assets stripping 削减资产;拆卖资产 L FkDb}  
assets value 资产值 vMB61 |O  
assignee 承让人 aZ4?! JW.  
assignment 转让;转让书;转让契 kqm(D#  
assignment of interest 权益转让 O7Jux-E1C  
assignment of letters patent and trade mark 专利证书及商标转让 RARA_tii  
assignment of property 物业转让;物业转让书 VaY#_80$s  
assignment right 转让权 k9f|R*LM  
assignor 转让人 >]pZ;e$  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |67Jw2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mLqqo2u  
associate member 附属会员 j(Lz& *4  
associated body corporate 相联法人团体 t\hnnu`Pq  
associated company 相联公司;联属公司 Yu\$Y0 {]  
associated corporation 相联法团 N?ccG\t  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m~5 unB9  
公认会计师公会〔英国〕 Cd_@<  
Association of Futures Exchange Brokers 香港期货经纪协会 h/t;ZLUAZP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (<r)xkn  
association of underwriters 承保人组织 tg@61V?>  
assumption of control 接管 .s9E +1  
assurance 担保;保险;转易;转易书 A{ ~D_q  
assurance of interest 权益的转易 B`Z3e%g#  
at 19XX price 按一九XX年价格计算 Tc/^h 4xH  
at a discount 按赔价计算;按贴水价格计算;打折扣 u"=]cBRWL6  
at a premium 按溢价计算;按升水价格计算 oj - `G  
at call 通知付款;按通知 [j-?)  
at constant market price 按固定市价计算 *,4rYb7I w  
at constant price 按固定价格计算 $G`CXhbl  
at cost 按成本计算 \ saV8U7B  
at current market price 按当时市价计算;按现时市价计算 wn5OgXxG<  
at current price 按当时价格计算;按现时价格计算 "D _r</b  
at factor cost 按要素成本计算;按生产要素成本计算 =^rt?F4  
at money-of-the-day price 按付款当日价格计算 lc[6Mpi7s[  
at or better 按指定或较佳价位〔买卖指令〕 ywAvqT,  
at par 按面值计算;平价 dGYR  'x  
at sight 见票即付 KU,SAcfR7  
at the close 按收市盘 c$ !?4z_.  
at the opening 按开市盘 Qc3d<{7\~  
attestation 见证;见证条款 7b[s W|{  
at-the-money option 平价期权 SG)Fk *1  
attorney 受权人;受托代表人 EL$DvJ~  
attornment 新拥有人承认书 <#h,_WP*  
attributable profit 可归属利润 z3uR1vF'  
attributable share value 可归属股份价值 {6v.(Zlh$  
Auckland Stock Exchange 奥克兰证券交易所 TQT3]h6  
auction 拍卖 e'.BTt58Y  
auctioneer 拍卖商 VGc*aQYa  
audit 审计;核数 b^$`2m-?@f  
Audit Commission 审计署 ZLT?G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &T,|?0>~=J  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ZOEe-XW  
audit review 帐目审查 *'-4%7C`1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <=">2WP{  
audited account 审计帐目;经审计的帐目 EwzR4,r\M  
audited annual account 经审计的周年帐目 (p[#[CI9  
audited balance sheet 经审计的资产负债表 ,Q-,#C"  
auditor 核数师;核数主任;审计师 v1,#7s AW'  
auditor's certificate 核数师证明书;审计师证明书 N.JR($N$  
auditor's report 核数师报告;审计师报告 -xHR6  
Aussie bond 澳元债券 ;DuVb2~+  
austerity budget 紧缩预算 HLW_Y|QaFo  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'z. GAR  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^~H{I_Y  
Australian Dollar [AUD] 澳元 |reA`&<q  
Australian Options Market 澳大利亚期权市场 !FL"L 9   
Australian Securities Commission 澳洲证券事务监察委员会 ] zol?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9r].rzf9  
Australian Stock Exchange 澳大利亚证券交易所 R'k `0  
Austrian Schilling [ATS] 奥地利先令 <?KPyg2  
authentication 认证;鉴证 =7<JD}G  
authority to purchase 委托购买证;委购书 $Q/@5f'T`9  
authorization 认可;核准;授权;授权书 HDH G~<s  
authorization by direction 指示授权 -i`jS_-Cv-  
authorization by instruction 指令授权 +& B?f  
authorization by warrant 令状授权 YGo?%.X  
authorization of unit trust 单位信托的认可 Wk0E7Pr  
authorized agent 指定代理人 !i;6!w  
authorized capital 法定资本 ipwlP|UjQ5  
authorized clerk 出市员 z$?F^3>  
authorized dealer 认可交易商 ['IH*gi  
authorized financial institution 认可财务机构 hik.qK  
authorized fund 认可基金 KV_/fa~Ry  
authorized fund house 获授权的基金公司;认可基金公司 [Arf!W-QG  
authorized institution 认可机构 &>zH.6%$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kkq1:\pZ]a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ( V4Ppg  
authorized insurer 获授权保险人;获认可承保人 dipfsH]p  
authorized investment 特准投资项目 %]4Tff  
authorized person 获授权人 F@u7Oel@m  
authorized representative 获授权代表 ]Lub.r  
authorized share capital 法定股本 <gF]9%2E  
automated quotation system 自动报价系统 k_7m[o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;7P '>j1?U  
自动交易系统〔香港期货交易所有限公司〕 E{orezP  
automatic adjustment mechanism 自动调整机制 SboHo({5VA  
automatic adjustment system 自动调整系统 wb$uq/|  
Automatic Clearing House 自动票据交换所 .g8*K "  
automatic exchange rates accumulation system 自动化汇率累集系统 `9^tuR,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |{N{VK  
automatic teller machine [ATM] 自动柜员机 PR@6=[|d  
autopay 自动转帐 KR>)Ek  
available assets 可用资产 h^\vk!Q-d  
available fiscal reserve 现存财政储备 /f#b;qa,  
available profit 可用利润 OIP]9lM$nC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?@ oF@AEx=  
average 平均;平均数;海损 KW .4 9  
average basic salary 平均基本薪金 3+6Ed;P  
average consumer expenditure 平均消费开支;一般消费开支 1p}Wj*mc  
average cost 平均成本 v&d1ACctJ  
average cost of land production 增辟土地平均成本 5%I3eL%s  
average daily turnover 平均每日成交额 1"H;Tr|  
average daily wage rate 平均每日工资率 R(wUu#n$  
average expenditure pattern 平均开支模式 OXEEpoU?V  
average growth rate 平均增长率 ^lHy)!&A  
average net fixed assets 固定资产平均净值 <o%T]  
average of relatives 相对价格平均数 t8*Jdd^3Z/  
average price 平均价格 %zcA|SefP  
average propensity to consume 平均消费倾向;一般消费倾向 e(t}$Q=  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8FuxN2  
average rate 平均率 ).71gp@&  
average revenue 平均收入;平均收益 iww/s  
average stock 平均库存;平均存货 tJ^p}yxO  
average yearly rent 平均年租 %hVR|K|J  
avoidance of double taxation 避免双重课税 h!w::cV  
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 \qG ?'Iy  
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