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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: iP ->S\  
A share A股;甲类股份  iu=7O  
abatement of tax 减税;减扣免税额 ;n*.W|Uph  
ABN AMRO Bank N.V. 荷兰银行 Yi%;|]  
above-the-line expenditure 线上项目支出;经常预算支出 KPKt^C  
above-the-line receipt 线上项目收入;经常预算收入 kTOzSiq  
ABSA Asia Limited 南非联合亚洲有限公司 Kqb#_hm  
absolute change 绝对数值变更 y51e%n$  
absolute expenditure 实际开支 NJWA3zz   
absolute guideline figure 绝对准则数字 I-]?"Q7Jz  
absolute interest 绝对权益 s+$ Q}|?u  
absolute order of discharge 绝对破产解除令 E Nh l&J  
absolute profit margin 绝对利润幅度 *&^Pj%DX  
absolute value 实值;绝对值 @=}0`bE  
absolutely vested interest 绝对既得权益 spH7 /5}  
absorbed cost 已吸收成本;已分摊成本 IL#"~D?  
absorption 吸收;分摊;合并 wDal5GJp  
absorption rate 吸收率;摊配率;分摊率 l[0RgO*S  
ACB Finance Limited 亚洲商业财务有限公司 k8&;lgO '  
acceptable form of reciprocity 合理的互惠条件 HdUQCugxx:  
acceptable rate 适当利率;适当汇率 |"8b_Cq{  
acceptance agreement 承兑协议 X9W@&zQ  
acceptance for honour 参加承兑 ]8_NZHld  
acceptor 承兑人;接受人;受票人 5H<m$K4z  
acceptor for honour 参加承兑人 KOk4^#h@  
accident insurance 意外保险 ;u_X)  
Accident Insurance Association of Hong Kong 香港意外保险公会 l*Gvf_UH  
accident insurance scheme 意外保险计划 @zW]2 c  
accident year basis 意外年度基准 K7_UP&`=J  
accommodation 通融;贷款 BU/"rv"(Fg  
accommodation bill 通融票据;空头票据 ohGJ1  
accommodation party 汇票代发人 & p  
account balance 帐户余额;帐户结余 NRs13M<ftf  
account book 帐簿 dd%6t  
account collected in advance 预收款项 /=nJRC3.  
account current book 往来帐簿 }c,}V  
account of after-acquired property 事后取得的财产报告 24 'J  
account of defaulter 拖欠帐目 [.7d<oY  
account payable 应付帐款 xX&+WR  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fgp]x&5Q  
account receivable 应收帐款 [Gb. JO}X  
account receivable report 应收帐款报表 \h/H#j ZJ  
account statement 结单;帐单;会计财务报表 ]vUwG--*  
account title 帐户名称;会计科目 cKca;SNql1  
accountant's report 会计师报告 r,73C/*&/  
Accountant's Report Rules 会计师报告规则 RLjc&WhzXu  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *SJ_z(CZm  
Accounting Arrangements 《会计安排》 {#vgtgBB  
accounting basis 会计基础 y&$A+peJ1  
accounting by Official Receiver 破产管理署署长呈交的帐目 gV's=cQ  
Accounting Circular 《会计通告》 KxJ!,F{>H  
accounting class 会计类别 %v M-mbX  
accounting date 记帐日期;会计结算日期 Ju@c~Xm  
accounting for money 款项核算 EHJ.T~X  
Accounting Officer 会计主任 t\dN DS  
accounting period 会计报告期;会计期 :D5Rlfj  
accounting policy 会计政策;会计方针 L\J;J%fz.  
accounting practice 会计惯例 b|:YIXml  
accounting principle 会计准则 ~g]Vw4pv  
accounting record 会计记录 ;WQve_\  
accounting report 会计报告 Ua: sye  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gD @){Ip  
Accounting Society of China 中国会计学会  JYI,N  
accounting statement 会计报表 {UI+$/v#  
accounting system 会计制度;会计系统 N)X3XTY  
accounting transaction 会计事项;帐务交易 xef% d G.  
accounting treatment 会计处理 g wRZ%.Cn  
accounting year 会计年度 reu*53r]  
accretion 增值;添加 Q~ w|#  
accrual 应计项目;应累算数目 0 1rK8jX  
accrual basis 应计制;权责发生制 W' VslZG  
accrual basis accounting 应计制会计;权责发生制会计 tCH!my_  
accrue 应累算;应计 L ca}J&x]^  
accrued benefit 应累算利益 /hR&8 `\\  
accrued charges 应计费用 -=Q*Ml#I  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~!d\^Z^i  
accrued expenses 应累算费用 9s q  
accrued interest payable 应付利息;应计未付利息 V~3a!-m\  
accrued interest receivable 应收利息;应计未收利息 s2V:cMXFn  
accrued right 累算权益 L~OvY  
accruing profit 应累算的利润 b{&)6M)zo  
accumulated fiscal reserve 累积财政储备 [q[Y~1o/&H  
accumulated profit 累积利润;滚存溢利 k1~&x$G  
accumulated reserve 累积储备 97*p+T<yp  
accumulation of surplus income 累积收益盈余 &DX! f  
acquired assets 既得资产 EI%89i`3^  
acquisition 收购;购置;取得 <)H9V-5aZ  
acquisition cost 购置成本 ~qKY) "gG  
acquisition expenses 购置费用 0v?"t OT!  
acquisition of 100% interest 收购全部股权 %J?xRv!  
acquisition of control 取得控制权 Ffz,J6b  
acquisition of fixed assets 购置固定资产 JX;G<lev  
acquisition of shell “买壳” QA`sx  
acquisition price 收购价 aeJHMHFc  
act of God 天灾 `*R:gE=  
acting partner 执事合伙人 g]H<}4lgq"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 r q].UCj  
active partner 积极参与的合伙人 BX7kO0j  
active trading 交投活跃 D/&o& G96  
actual circulation 实际流通 T.BW H2gRP  
actual cost 实际成本 A?P_DA  
actual expenditure 实际开支;实际支出 6%_nZvRv  
actual income 实际入息;实际收入;实际收益 FcU SE  
actual market 现货市场 X.{S*E:$u  
actual price 现货价;实际价格 \~$#1D1f  
actual profit 实际利润 FTUv IbT  
actual quotation 实盘;实际价位;实际报价 |/{=ww8|  
actual year basis 按实际年度计算 VlsnL8DV  
actuals 实货 ",; H`V  
actuarial investigation 精算调查 ##>H&,Dp[  
actuarial principle 精算原则 qo bc<-  
actuarial report 精算师报告 Ve; n}mJ?  
Actuarial Society of Hong Kong 香港精算学会 / zPO  
actuarial valuation 精算师估值 @qAS*3j  
actuary 精算师 ;?p>e'  
ad referendum agreement 暂定协议;有待覆核的协定 V**~m9f  
ad valorem duty 从价税;按值征税 V U3upy<  
ad valorem duty system 从价税制 Why`ziks  
ad valorem fee 从价费 p_%Rt"!  
ad valorem tariff 从价关税 sUQ@7sTj  
additional allowance 额外免税额 ?0SJfh  
additional amount for unexpired risk 未过期风险的额外款额 hHnYtq  
additional assessable profit 补加应评税利润 }19\.z&J  
additional assessment 补加评税 BQMpHSJ_  
additional commitment 额外承担 n{mfn *r.  
additional commitment vote 额外承担拨款 U 'bEL^Jf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?Z/V~,  
additional dependent parent allowance 供养父母额外免税额 b3, _(;A!  
additional provision 额外拨款 .#8 JCY  
additional stamp duty 附加印花税 /y}xX  
additional tax 补加税罚款;补加税款 vA8nvoi  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !%c\N8<>GD  
adjudged bankrupt 被裁定破产 )Ql%r?(F+  
adjudicated bankrupt 裁定破产人 Yc?*dUV  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e(t\g^X  
adjudication of bankruptcy 裁定破产;宣告破产 BRiE&GzrF  
adjudication of insolvency 裁定无力偿还债务 '~=SzO  
adjusted actual 经调整的实数;调整后的实数 aqk!T%fg  
adjusted current assets 经调整的流动资产;调整后的流动资产 (O3nL.  
adjusted figure 经调整的数字;调整后的数额 t'ql[  
adjusted liabilities 经调整的负债;调整后的负债 @\#td5'  
adjusted loss 经调整的亏损;调整后的亏损 /PIcqg  
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 }o`76rDN  
adjusted profit 经调整的利润;调整后的利润 Rima;9.Y0  
adjusted surplus 经调整的盈余额;调整后的盈余额 [{,1=AB  
adjusted value 经调整的价值;调整后的价值 m9rp8r*e  
adjustment 调整;修订;理算〔保险〕 0@oJFJrO  
adjustment centre 调剂中心 ud('0 r',D  
adjustment lag 调整过程的时间差距;调整时差 *$g-:ILRuZ  
adjustment mechanism 调整机制 vr =#3>  
adjustment of loss 亏损调整 +CNv l  
adjustment process 调整过程;调整程序 ( a#BV}=  
adjustment range 调整幅度 wFZP,fQ9l  
administered exchange rate 受管制汇率 &tj!*k'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4.t-i5  
administration expenses 行政费用 ^ [@ ,  
administration fee 手续费;行政费 /%^#8<=|U  
administration in bankruptcy 破产管理 ew4U)2J+  
administration order 遗产管理令 N~'c_l  
administrator 管理人;遗产管理人 >z@0.pN]7  
administrator of the estate 遗产管理人 jse&DQ  
admission of debt 债项承认书 S)@j6(HC4  
admission of proof 接纳债权证明 sXFZWj }\  
advance 放贷款项;垫付款项;预支款项;预付款项 9G2FsM|,  
advance account 暂支帐目;预付款帐户 I; rGD^  
advance compensation 预付补偿金 c]!V'#U  
advance from shareholder 股东垫款 WH^%:4  
advance pending reimbursement 预支以待日后付还 a\*yZlXKs  
advanced economy 先进经济体系 5nx1i  
advancement 预付;预付财产 w``U=sfmV  
advances warrant 垫款令 ,z=LY5_z)  
advancing 贷出 Qo|\-y-#  
adverse balance 逆差 tKXIk9e  
adverse exchange 逆汇 SE*g;Cvg1  
advertisement addressed to shareholders 在报章刊登的致股东通告 j0q&&9/Jj  
advice for collection 托收通知书 CpT jJXb  
advice of drawing 提款通知书;汇票通知书 3u0RKLc\  
advice of payment 付款通知 r9?Mw06Wc5  
Advisory Committee [Securities and Futures Commission] U 6)#}   
谘询委员会〔证券及期货事务监察委员会〕 h/Y'<:  
Advisory Committee on Diversification 经济多元化谘询委员会 Lr pM\}t  
affidavit 誓章;遗产申报誓章 scV5PUq  
affidavit of no receipt 述明无收款的誓章 |2A:eI8 ^  
affiliate 联号;联营公司;附属公司 SOIN']L|V[  
affiliated company 附属公司;联号;联营公司 do'GlU oMC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'LDQgC*%  
affordability 负担能力 <N~K ;n v  
African Development Bank [AfDB] 非洲开发银行 5|)W.*Q  
after-acquired property 事后取得的财产 d&>^&>?$zh  
after-hours dealing 市后交易 4_ML],.  
after-tax profit 税后盈利;税后利润;税后溢利 6_B]MN!(  
agency agreement 代理协议 } ^\oCR@  
agency expenses 代理机构的开支 MF'JeM;H  
agency fee 代理费 8 L Cb+^  
Agency Law 《代理法》 kyV8K#}%8  
agent 代理人;承销人 "#g}ve,  
agent of company 公司代理人 iWR)ke  
agent's fee 代理人费;经纪费 <F'\lA9  
aggregate 总计;总数;总体数字 J<lW<:!3]  
aggregate amount 总款额;总额 JW&gJASGC  
aggregate assets and liabilities 总体资产与负债 gjlx~.0d  
aggregate at constant price 按固定价格计算的总体数字 <C*hokqqP  
aggregate demand 总需求 {{!-Gr  
aggregate gross position 总持仓量 ~"A0Rs=  
aggregate limit 总限额 %(Icz ?  
aggregate of salaries tax 合计薪俸税 s5. CFA  
aggregate performance 总体表现;总体业绩 1xvu<|F  
aggregate supply 总体供应 6 !bsM"F  
aggregate surplus 总盈余 Q,Eo mt  
aggregate total 整体总额 |w3M7;~eF  
aggregate value 总值;合计价值 gRzxLf`K  
aggregated basis 合计基准 VIbq:U  
aggregated net chargeable income 合计应课税入息实额 o4WDh@d5S  
aggregation 合并计算;合计;总和 N2o7%gJw  
aggregation of incomes of husband and wife 夫妇入息合并计算 /gas2k==^  
aggregation of property 财产的总和 \Oo Wo  
agio 差价;贴水 dc'Y `e  
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》 izR"+v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~}Pfu  
《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》 P$,Ke<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $/ ],tSm  
《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》 |uJ%5y#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Dha1/g1q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;9#KeA _  
agreement for a settlement 授产协议 ia? c0xL  
agreement for assignment 转让协议 |V(0GB  
agreement for sale 售卖协议;买卖协议 yt2PU_),  
agreement for sale and purchase 买卖协议 6L~n.5B~o  
agreement for the payment of interest 支付利息协议 4^d?D!j  
agreement for the repayment of money 还款协议 0*v2y*2V  
agreement of reinsurance 再保险协议 Gq P5Kx+=  
Agricultural Bank of China 中国农业银行 $:^td/p J  
air passenger departure tax 飞机乘客离境税 Ho]su?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;AG()NjOO:  
airport tax 机场税 19] E 5'AI  
alcohol duty 酒精税 W@esITr  
alienation 让与;让渡;转让 +w~oH=  
alimony 生活费;赡养费 Uw:"n]G]D?  
All Ordinaries Index [AOI] 所有普通股指数 M3au{6y  
all risks 全险;综合险 d_P` qA  
All Sales Record for Stock Market 《股票市场成交报告》 #0<XNLM  
Allied Capital Resources Limited 新联财务有限公司 Pzem{y7Ir  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1 -b_~DF  
allocation letter 拨款信件 & 5R&k0i r  
allocation of fund 分配款项;预留款项 +cRn%ioVi  
allocation of profit 利润分配;溢利分配 [N'h%1]\  
allocation warrant 拨款令 .]K%G\*`:  
allotment 分配;配股 Vt ohL+  
allotment notice 股份配售通知;配股通知 1E$|~   
allotment of shares 股份分配 wgA_38To  
allowable 可获宽免;免税的 X wtqi@zlE  
allowable business loss 可扣除的营业亏损 h yIV.W/  
allowable expenses 可扣税的支出 v` r:=K  
allowance 免税额;津贴;备抵;准备金 ,fRq5"?  
allowance for debts 债项的免税额 Tsx>&WC  
allowance for depreciation by wear and tear 耗损折旧免税额 oL<St$1  
allowance for funeral expenses 殡殓费的免税额 |[y6Ua0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dF2RH)Ud  
allowance for repairs and outgoings 修葺及支出方面的免税额 D/' dTrR  
allowance to debtor 给债务人的津贴 Qg/rRiV  
alteration of capital 资本更改 4Po_-4  
alternate trustee 候补受托人 C9;kpqNG#u  
amalgamation 合并 2t,zLwBdnJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,"ql5Q4  
ambit of charges 征税范围;收费范围 *z2s$EZ  
amended valuation 经修订的估值 *lb<$E]="!  
American Commodities Exchange 美国商品交易所 Q59W#e)  
American Express Bank Limited 美国运通银行 t$ *0{w E  
American Stock Exchange 美国证券交易所 @o.I;}*N  
amortization 摊销 )pn3~t<e d  
amount due from banks 存放银行同业的款项 W{aY}`  
amount due from banks abroad 存放海外银行同业的款项 A%-6`>  
amount due from holding companies 控股公司欠款 Qwc"[N4H  
amount due from local banks 存放本港银行同业的款项 ?h2}#wg  
amount due to banks 银行同业的存款 `y0FY&y=  
amount due to banks abroad 海外银行同业的存款 4GM6)"#d  
amount due to holding companies 控股公司存款 ,z?':TZ  
amount due to local banks 本港银行同业的存款 e';_Y>WQy  
amount due to outport banks 外埠银行同业的存款 :Tq~8!s  
amount for note issue 发行纸币的款额 1YMh1+1  
amount of bond 担保契据的款额 E\$W_Lmr  
amount of consideration 代价款额 Q@HV- (A  
amount of contribution 供款数额 i mM_H;-X  
amount of indebtedness 负债款额 c`Wa^(  
amount of principal of the loan 贷款本金额 -{A<.a3P}=  
amount of rates chargeable 应征差饷数额 u=yOu^={  
amount of share capital 股本额 |cY`x(?yP  
amount of sums assured 承保款额 GKCroyor  
amount of variation 变动幅度 jh$='Gn  
amount of vote 拨款数额 @ .KGfNu  
amount payable 应付款额 A)KZa"EX  
amount receivable 应收款额 =w^M{W.w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  S[QrS 7  
analysis 分析 E)3NxmM#  
ancillary risk 附属风险 )}ROLe  
annual account 周年帐目;周年帐目报表;年度决算;年结 (iGTACoF  
annual accounting date 年结日期 B?wq=DoG  
annual allowance 每年免税额;年积金;年度津贴;年津 zMJT:7*`|  
annual balance 年度余额 We z 5N  
annual disposable income 每年可动用收入 Q=:|R3U/  
annual estimates 周年预算 BORA(,  
annual fee 年费 LHmZxi?  
annual general meeting 周年大会 .8|X   
annual growth rate 年增率;每年增长率  C.QO#b  
annual long-term supplement 长期个案每年补助金 ~;]d"'  
annual pensionable emolument 可供计算退休金的年薪 9ll~~zF99|  
annual report 年报 "I TIhnE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5(8@%6>ruj  
annual return 周年报表;周年申报表;每年报税表格 Ct|A:/z(  
Annual Return Rules 《周年报表规则》 _aMF?Pj~m  
annual review of consumer prices 每年消费物价回顾 'H!XUtFs"  
annual roll-forward basis 逐年延展方式 FgI3   
annual salary 年薪 y!%CffF2  
annual statement 年度报表;年度决算表 ?hM64jI|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /Q )\+  
annuitant 年金受益人 s(8W_4&'  
annuity 年金 Qei" '~1a  
annuity contract 年金合约 { "E\Jcjl\  
annuity on human life 人寿年金 R GX=)  
antecedent debt 先前的债项 "*H`HRi4T  
ante-dated cheque 倒填日期支票 UZ$/Ni  
anticipated expenditure 预期开支 E!AE4B1bd  
anticipated net profit 预期纯利 c:g'.'/*  
anticipated revenue 预期收入 Cls%M5MH  
anti-inflation measure 反通货膨胀措施 07$o;W@  
anti-inflationary stance 反通货膨胀立场 '3H_wd  
apparent deficit 表面赤字 |)G<,FJQE_  
apparent financial solvency 表面偿债能力 (tQc  
apparent partner 表面合伙人 vcd\GN*4f  
application for personal assessment 个人入息课税申请书 { BHO/q3  
application of fund 资金应用 G#1GXFDO{  
application to release as liquidator and to destruct the books of accounts and documents PxE3K-S)G  
申请免除清盘人职务及毁灭帐簿与文件 Lh<).<S  
appointed actuary 委任精算师 [1KuzCcK}  
appointed auditor 委任核数师;委任审计师 bu"!jHPB  
appointed trustee 委任的受托人 PYzvCf`?  
appointer 委任人 &VcV$8k  
apportioned pro rata 按比例分摊 ]+$?u&0?w  
apportionment 分配;分摊 [trwBZ^D~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bJ;'`sw1  
apportionment formula 分摊方程式 {zFMmPid  
apportionment of estate duty 遗产税的分摊 MJrR[h]  
appraisal 估价;评估 yCX?!E;La  
appreciable growth 可观增长 ,v&(YOd  
appreciable impact 显着影响 4Z,!zFS$`  
appreciable increase 可观增长 _-Fs# f8  
appreciation 增值;升值 o8vug$=Z  
appreciation against other currencies 相对其他货币升值 x3krbUlx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4H<lm*!^  
appreciation tax 增值税 g zg_>2Sj  
appropriation 拨款;拨用;拨付 uM'Jp?  
appropriation account 拨款帐目  rXU\  
Appropriation Bill 拨款法案 DFTyMB1H  
appropriation-in-aid system 补助拨款办法 Xs?o{]Fe  
approved assets 核准资产 <d_!mKw  
approved basket stock 认可一篮子证券 C'X!\}f.b/  
approved budget 核准预算 :a)u&g@G  
approved charitable donation 认可慈善捐款 H7j0K~U0  
approved charitable institution 认可慈善机构 4a]P7fx-  
approved currency 核准货币;认可货币 kSh( u  
approved estimates 核准预算 z$xo$R(  
approved estimates of expenditure 核准开支预算 GM<-&s!Uj  
approved overseas insurer 核准海外保险人 /FJu)H..U  
approved overseas trust company 核准海外信托公司 })?GzblI&  
approved pooled investment fund 核准汇集投资基金 = 9]~ yt  
approved provident fund scheme 认可公积金计划 \'bzt"f$j  
approved provision 核准拨款 "w.3Q96r  
approved redeemable share 核准可赎回股份 3%ZOKb"D*  
approved regional stock 认可地区性证券 m%e68c  
approved retirement scheme 认可退休金计划 t<viX's  
approved subordinated loan 核准附属贷款 VU d\QR-  
arbitrage 套戥;套汇;套利 baK$L;Xo:  
arbitrageur 套戥者;套汇者 "FKOaQ%IH  
arbitrary amount 临时款项 # N cK X  
arrangement 措施;安排;协定 _#h_:  
arrears 欠款 uR r o?m<  
arrears of pay 欠付薪酬 e)O 4^#i  
arrears of revenue 逾期未收税款;逾期未收的帐项 |H+Wed|  
articles of association 组织章程;组织细则;组织章程细则 k)Qtfj}uij  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 680o)hh4m>  
ascertainment of profit 确定利润 :Z z '1C  
"Asia Clear" “亚洲结算系统” \K!VNB>h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xK\d4 "  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \;"=QmRD%:  
Asian Development Fund [ADF] 亚洲发展基金 f`=-US  
Asian dollar bond 亚洲美元债券 \} :PLCKT  
Asian dollar market 亚洲美元市场 5o8EC" 0  
Asian dollar rate 亚洲美元利率 ,nB5/Lx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tC9n k5~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Oo% d]8W  
asked price 沽盘;喊价;索价;卖方报价 3kMf!VL  
assessable income 应评税入息 cpJ|w3x B  
assessable loss 应评税亏损 7x4PaX(  
assessable profit 应评税利润 t1y4 7fX6  
assessable value 应评税值 J S_]FsxD  
assessed profit 估定利润 #?9;uy<j.q  
assessed value 经评估价值 *ppffz  
assessment 评税;评定;估价;评税单 xX4N4vb  
assessment number 评税编号;估价编号 <yFu*(Q  
assessment of additional tax 补加税评税 6b \&~b@T  
assessment of performance 业绩评估;实绩评价 `lt"[K<  
Assessor 评税主任 =>af@C.2  
asset price bubbles 资产价格泡沫 A=wh@"2  
asset-backed securities 具资产保证的证券 ~O &:C{9=  
assets accretion 资产增值 .=jay{  
assets and liabilities 资产与负债 %Qdn  
assets betterment statement 资产递增表;资产改进表 kq,ucU%>p  
assets lending 实物放款;有抵押贷款 1^(ad;BC y  
assets of the company passing on the death 死者去世时转移的公司资产 ;x@~A^<el  
assets pledged as security for liabilities 用作负债抵押的资产 "~C,bk  
assets portfolio 资产投资组合 8q}q{8  
assets price 资产价格 exUu7& *:  
assets quality 资产质素 xjj6WED  
assets realization 资产变现 ?oHpFlj  
assets refinancing arrangement 资产再集资安排 eM?I$ePTN  
assets securitization 资产证券化 R',rsGd`6j  
assets situated outside Hong Kong 在香港以外地方的资产 ^qD$z=z-  
assets stripping 削减资产;拆卖资产 |2n4QBH!  
assets value 资产值 Y\?"WGL)p  
assignee 承让人 FE|JHh$  
assignment 转让;转让书;转让契 @wNG{Stj  
assignment of interest 权益转让 6MMOf\   
assignment of letters patent and trade mark 专利证书及商标转让 OA"q[s  
assignment of property 物业转让;物业转让书 JB[~;nLlC  
assignment right 转让权 czRFMYE  
assignor 转让人 hp-<2i^"!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Y^EcQzLw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dvJ M6W>^=  
associate member 附属会员 >_"an~Ss  
associated body corporate 相联法人团体 |Uh  
associated company 相联公司;联属公司 2)HuZda  
associated corporation 相联法团 D!-g&HBTC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'op|B@y  
公认会计师公会〔英国〕 T !WT;A  
Association of Futures Exchange Brokers 香港期货经纪协会 O5nD+qTQ#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9H`XeQ.  
association of underwriters 承保人组织 |_aa&v~  
assumption of control 接管 GH:jH]u!V  
assurance 担保;保险;转易;转易书 ]R f[y  
assurance of interest 权益的转易 zL`iK"N`  
at 19XX price 按一九XX年价格计算 MC.) 2B7  
at a discount 按赔价计算;按贴水价格计算;打折扣 ofw3S |F6  
at a premium 按溢价计算;按升水价格计算 qm8B8&-  
at call 通知付款;按通知 ::{Q1F  
at constant market price 按固定市价计算 2?ez,*-[  
at constant price 按固定价格计算 UIN<2F_  
at cost 按成本计算 hAnPXiD  
at current market price 按当时市价计算;按现时市价计算 >rKIG~P_  
at current price 按当时价格计算;按现时价格计算 !0LWa"  
at factor cost 按要素成本计算;按生产要素成本计算 =QiI :|eRA  
at money-of-the-day price 按付款当日价格计算 mQ 26K~  
at or better 按指定或较佳价位〔买卖指令〕 (b-MMr  
at par 按面值计算;平价 c>:wd@w  
at sight 见票即付 %^GfS@t  
at the close 按收市盘 ARwD~ Tr  
at the opening 按开市盘 HjD8u`qQ  
attestation 见证;见证条款 hxd`OG<gF  
at-the-money option 平价期权 Eq9x2  
attorney 受权人;受托代表人 ;m{1 _1  
attornment 新拥有人承认书 BdblLUGK#  
attributable profit 可归属利润 cZU=o\  
attributable share value 可归属股份价值 vJc-6EO  
Auckland Stock Exchange 奥克兰证券交易所 T9_RBy;%  
auction 拍卖 >T3-  
auctioneer 拍卖商 {~"/Y@&]R  
audit 审计;核数 /,&<6c-Q@W  
Audit Commission 审计署 hwBfdZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] KD7dye  
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〕  J^5So  
audit review 帐目审查 *>'V1b4}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {xB!EQ"  
audited account 审计帐目;经审计的帐目 aPfO$b:  
audited annual account 经审计的周年帐目 q{I%Q)t)gU  
audited balance sheet 经审计的资产负债表 j2.|ln"!  
auditor 核数师;核数主任;审计师 O{G?;H$  
auditor's certificate 核数师证明书;审计师证明书 K;Uvb(m{&  
auditor's report 核数师报告;审计师报告 |5~#&v_  
Aussie bond 澳元债券 j9 4=hJVKi  
austerity budget 紧缩预算 BBRR)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KNpl:g3{<Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 +LZLy9iKt  
Australian Dollar [AUD] 澳元 =eXU@B  
Australian Options Market 澳大利亚期权市场 A) %/[GD2  
Australian Securities Commission 澳洲证券事务监察委员会 L Mbn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [{<`o5qR  
Australian Stock Exchange 澳大利亚证券交易所 [-k  
Austrian Schilling [ATS] 奥地利先令 =9["+;\e&  
authentication 认证;鉴证 LW'D?p#  
authority to purchase 委托购买证;委购书 FR4QUk  
authorization 认可;核准;授权;授权书 pW@Pt 3u  
authorization by direction 指示授权 JG!mc7  
authorization by instruction 指令授权 `maKN\;  
authorization by warrant 令状授权 ,+vy,<e&  
authorization of unit trust 单位信托的认可 R_ ,UMt  
authorized agent 指定代理人 Ug t.&IA  
authorized capital 法定资本 K'Tm_"[u  
authorized clerk 出市员 ;F!5%}OcL%  
authorized dealer 认可交易商 iWB=sL&p  
authorized financial institution 认可财务机构 aS{n8P6vW  
authorized fund 认可基金 z/WE,R  
authorized fund house 获授权的基金公司;认可基金公司 [.'|_l  
authorized institution 认可机构 y'~U%,ki6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +]A:M6P:{v  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3kIN~/<R+7  
authorized insurer 获授权保险人;获认可承保人 Ym{tR,g7  
authorized investment 特准投资项目 ?U5{Wa85D  
authorized person 获授权人 6?mibvK  
authorized representative 获授权代表 +[AQUc  
authorized share capital 法定股本 % X+:o]T  
automated quotation system 自动报价系统 RLynE V;]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~u!|qM  
自动交易系统〔香港期货交易所有限公司〕 J^nBdofP  
automatic adjustment mechanism 自动调整机制 8# >op6^  
automatic adjustment system 自动调整系统 F2dHH^  
Automatic Clearing House 自动票据交换所 $@Rxrx_@M  
automatic exchange rates accumulation system 自动化汇率累集系统 rEnQYz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U;V7 u/{  
automatic teller machine [ATM] 自动柜员机 )}]g] g  
autopay 自动转帐 dTC7Fm  
available assets 可用资产 ~xfP:[u  
available fiscal reserve 现存财政储备 7he,?T)vD  
available profit 可用利润 T`.O'!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Lh"<XYY  
average 平均;平均数;海损 D>@I+4{p  
average basic salary 平均基本薪金 be{H$9'  
average consumer expenditure 平均消费开支;一般消费开支 3n1;G8Nf  
average cost 平均成本 "XKy#[d2  
average cost of land production 增辟土地平均成本 m )zUU  
average daily turnover 平均每日成交额 ^ f &XQQY  
average daily wage rate 平均每日工资率 +EAsW(F1  
average expenditure pattern 平均开支模式 @ ZwvBH  
average growth rate 平均增长率 =wHVsdNCN  
average net fixed assets 固定资产平均净值 Zq|I,l0+E  
average of relatives 相对价格平均数 nQtWvT  
average price 平均价格 uR4z &y  
average propensity to consume 平均消费倾向;一般消费倾向 PbgP\JeX  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "f2$w  
average rate 平均率 }J`w4P  
average revenue 平均收入;平均收益 Nk 8B_{  
average stock 平均库存;平均存货  O67W&nz  
average yearly rent 平均年租 mPK:R^RjG&  
avoidance of double taxation 避免双重课税 n;Q7X>-f8`  
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%aCMP9j~9  
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