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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: ~bJ*LM?wOP  
A share A股;甲类股份 V{kgDpB  
abatement of tax 减税;减扣免税额 885 ,3AdA  
ABN AMRO Bank N.V. 荷兰银行 22m'+3I~Y  
above-the-line expenditure 线上项目支出;经常预算支出 2E3x=  
above-the-line receipt 线上项目收入;经常预算收入 y]f| U-f:~  
ABSA Asia Limited 南非联合亚洲有限公司 ZbcpE~<a  
absolute change 绝对数值变更 cY*lsBo  
absolute expenditure 实际开支 J7rfHhz  
absolute guideline figure 绝对准则数字 ^kpu9H  
absolute interest 绝对权益 &]/.=J  
absolute order of discharge 绝对破产解除令 <3Hu(Jx<O  
absolute profit margin 绝对利润幅度 OKzk\F6  
absolute value 实值;绝对值 =t-503e.J  
absolutely vested interest 绝对既得权益 ::kpAE]  
absorbed cost 已吸收成本;已分摊成本 )F35WP~  
absorption 吸收;分摊;合并 BLhuYuON  
absorption rate 吸收率;摊配率;分摊率 ]dIr;x`  
ACB Finance Limited 亚洲商业财务有限公司 aA.TlG@zP  
acceptable form of reciprocity 合理的互惠条件 y<5xlN(+v  
acceptable rate 适当利率;适当汇率 uM~j  
acceptance agreement 承兑协议 #/`V.jXt>  
acceptance for honour 参加承兑 M3 $MgsN:  
acceptor 承兑人;接受人;受票人 ZCVN+::Y  
acceptor for honour 参加承兑人 :YZMR JL  
accident insurance 意外保险 l,3[hx  
Accident Insurance Association of Hong Kong 香港意外保险公会 \Tj(]  
accident insurance scheme 意外保险计划 bga2{<VF  
accident year basis 意外年度基准 :dzam HbX9  
accommodation 通融;贷款 m,]M_y\u  
accommodation bill 通融票据;空头票据 _&m   
accommodation party 汇票代发人 -f:uNF]Ls  
account balance 帐户余额;帐户结余 l=JK+uZ  
account book 帐簿 Zx]"2U#  
account collected in advance 预收款项 :!Tb/1  
account current book 往来帐簿 v4Q8RE?  
account of after-acquired property 事后取得的财产报告 {z}OZHJN  
account of defaulter 拖欠帐目 >j$CM:w  
account payable 应付帐款 \D #NO  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 g@lAk%V4  
account receivable 应收帐款 /P|jHK|{  
account receivable report 应收帐款报表 FeFH_  
account statement 结单;帐单;会计财务报表 "$BWP  
account title 帐户名称;会计科目 z<mU$<  
accountant's report 会计师报告 [(N<E/m%B  
Accountant's Report Rules 会计师报告规则 %fz!'C_4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ie?C<(8Ul  
Accounting Arrangements 《会计安排》  `#lNur\x  
accounting basis 会计基础 "L" 6jT  
accounting by Official Receiver 破产管理署署长呈交的帐目 p(Q5!3C0q  
Accounting Circular 《会计通告》 _\LAWQ|M4[  
accounting class 会计类别 &6 L{1  
accounting date 记帐日期;会计结算日期 r 6STc,%5  
accounting for money 款项核算 oa|nQ`[  
Accounting Officer 会计主任 fhmq O0  
accounting period 会计报告期;会计期 ,9p 4(jjX  
accounting policy 会计政策;会计方针 Tce2]"^;  
accounting practice 会计惯例 6]^}GyM!  
accounting principle 会计准则 ""ICdZ_A  
accounting record 会计记录 # -Ts]4v  
accounting report 会计报告 /^\6q"'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K_B-KK(^  
Accounting Society of China 中国会计学会 ]f q.r  
accounting statement 会计报表 j{9sn,<:  
accounting system 会计制度;会计系统 x AD:Z "  
accounting transaction 会计事项;帐务交易 \6xVIQ& 0  
accounting treatment 会计处理 v7/qJ9l  
accounting year 会计年度 PQ|kE`'  
accretion 增值;添加 }ya9 +?I  
accrual 应计项目;应累算数目 pRj1b^F5y  
accrual basis 应计制;权责发生制 D[)g-_3f6<  
accrual basis accounting 应计制会计;权责发生制会计 #^v|u3^DD  
accrue 应累算;应计 GRb"jF>ut  
accrued benefit 应累算利益 o84!$2P+w  
accrued charges 应计费用 [x 5T7=  
accrued cumulative preference share dividend 应累算的累积优先股股息 >LwZ"IE V  
accrued expenses 应累算费用 T)]5k3{  
accrued interest payable 应付利息;应计未付利息 q8.K-"f(Q  
accrued interest receivable 应收利息;应计未收利息 MD S;qZx=  
accrued right 累算权益 *#,wV  
accruing profit 应累算的利润 Jx@3zl  
accumulated fiscal reserve 累积财政储备 .4~n|d>z  
accumulated profit 累积利润;滚存溢利 n ||/3-HDj  
accumulated reserve 累积储备 AjK'P<:/  
accumulation of surplus income 累积收益盈余 g#1_`gK  
acquired assets 既得资产 _*+ 7*vAL  
acquisition 收购;购置;取得 $aX}i4F  
acquisition cost 购置成本 BXVmt!S5F  
acquisition expenses 购置费用 D`LcL|nmH  
acquisition of 100% interest 收购全部股权 ,.uPlnB_  
acquisition of control 取得控制权 4*_9Gl  
acquisition of fixed assets 购置固定资产 M yr [  
acquisition of shell “买壳” 5 d S5,  
acquisition price 收购价 : \w\K:  
act of God 天灾 Qd 1Q~PBla  
acting partner 执事合伙人 ]dc^@}1bN  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &V[m{.  
active partner 积极参与的合伙人 q7C>A`w  
active trading 交投活跃 XU .FLNe  
actual circulation 实际流通 WLEjRx  
actual cost 实际成本 RJ1 Q.o  
actual expenditure 实际开支;实际支出 -1~bWRYq  
actual income 实际入息;实际收入;实际收益 Qj?FUxw  
actual market 现货市场 $z]gy]F  
actual price 现货价;实际价格 Cw`v\ 9  
actual profit 实际利润 l-"$a8jn2  
actual quotation 实盘;实际价位;实际报价 E[>4b7{g:  
actual year basis 按实际年度计算 Q9Wa@gi|  
actuals 实货 1j<=TWit  
actuarial investigation 精算调查 w9h\J#f  
actuarial principle 精算原则 i!<,8e=  
actuarial report 精算师报告 DQd~!21\|  
Actuarial Society of Hong Kong 香港精算学会 HKCMKHR  
actuarial valuation 精算师估值 =)(o(bfSKr  
actuary 精算师 i3*S`/]p  
ad referendum agreement 暂定协议;有待覆核的协定 " ;cWK29\f  
ad valorem duty 从价税;按值征税 YsXP$y]g-  
ad valorem duty system 从价税制 z{cIG8z  
ad valorem fee 从价费 |Z<NM#1  
ad valorem tariff 从价关税 T+m`a #  
additional allowance 额外免税额 H~1*`m  
additional amount for unexpired risk 未过期风险的额外款额 -#H>kbs  
additional assessable profit 补加应评税利润 Bhl@\Kq  
additional assessment 补加评税 Ft>Abj,6  
additional commitment 额外承担 $6T*\(;T@A  
additional commitment vote 额外承担拨款 ,YJ\ $?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q_xE:#!;  
additional dependent parent allowance 供养父母额外免税额 yw2^kk93|  
additional provision 额外拨款 C+$dm)M/q  
additional stamp duty 附加印花税 iK1<4)  
additional tax 补加税罚款;补加税款 1K&z64Q5J  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [J0L7p*6  
adjudged bankrupt 被裁定破产 RX%*:lXi_  
adjudicated bankrupt 裁定破产人 !MNUp(:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w%)=`'s_  
adjudication of bankruptcy 裁定破产;宣告破产 nM1U=Du  
adjudication of insolvency 裁定无力偿还债务 BDyOX6  
adjusted actual 经调整的实数;调整后的实数 E% Ce/n  
adjusted current assets 经调整的流动资产;调整后的流动资产 hVI $r  
adjusted figure 经调整的数字;调整后的数额 Y(ly0U}  
adjusted liabilities 经调整的负债;调整后的负债 r>sk@[4h  
adjusted loss 经调整的亏损;调整后的亏损 f7}/ {}g  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Z}TuVE  
adjusted profit 经调整的利润;调整后的利润 <P7f\$o~  
adjusted surplus 经调整的盈余额;调整后的盈余额 ?&ThMWl  
adjusted value 经调整的价值;调整后的价值 {e A4y~k  
adjustment 调整;修订;理算〔保险〕 SJ;u,XyWn  
adjustment centre 调剂中心 a1]k(AuQrC  
adjustment lag 调整过程的时间差距;调整时差 *;8tj5du  
adjustment mechanism 调整机制 oorit  
adjustment of loss 亏损调整 -kxNJ Gc?  
adjustment process 调整过程;调整程序 PmO utYV  
adjustment range 调整幅度 MRi QaUg2  
administered exchange rate 受管制汇率 mF [w-<:.d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xxgS!J  
administration expenses 行政费用 f2B?Zn  
administration fee 手续费;行政费 G*ZHLLO4S\  
administration in bankruptcy 破产管理 &F*s.gL  
administration order 遗产管理令 <7/_Vs)F0  
administrator 管理人;遗产管理人 /cUcfe#X  
administrator of the estate 遗产管理人  qm&}^S  
admission of debt 债项承认书 |S|0'C*  
admission of proof 接纳债权证明 8MGtJ'.  
advance 放贷款项;垫付款项;预支款项;预付款项 u[dR*o0'  
advance account 暂支帐目;预付款帐户 ]fI v{[A_  
advance compensation 预付补偿金 MbC7`Sp&i  
advance from shareholder 股东垫款 #.UooFk+Y  
advance pending reimbursement 预支以待日后付还 W~k"`g7uu  
advanced economy 先进经济体系 o-Pa3L=  
advancement 预付;预付财产 }x`W+r  
advances warrant 垫款令 K?,eIZ{.S  
advancing 贷出 mHB*4L  
adverse balance 逆差 I.A7H'j  
adverse exchange 逆汇 ,5HQHo@  
advertisement addressed to shareholders 在报章刊登的致股东通告 wGD".CS0  
advice for collection 托收通知书 x'@0]f.  
advice of drawing 提款通知书;汇票通知书 tbF>"?FY/  
advice of payment 付款通知 Nt9M$?\P  
Advisory Committee [Securities and Futures Commission] @T  
谘询委员会〔证券及期货事务监察委员会〕 :2{6Pa(eg  
Advisory Committee on Diversification 经济多元化谘询委员会 kG/:fP  
affidavit 誓章;遗产申报誓章 }$s#H{T!  
affidavit of no receipt 述明无收款的誓章 \dTX%<5D  
affiliate 联号;联营公司;附属公司 lcHw Kd  
affiliated company 附属公司;联号;联营公司 FA<|V!a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R<@s]xX_  
affordability 负担能力 M5s>;q)  
African Development Bank [AfDB] 非洲开发银行 j|TcmZGO  
after-acquired property 事后取得的财产 I4:4)V?  
after-hours dealing 市后交易 {v+,U}  
after-tax profit 税后盈利;税后利润;税后溢利 \:-#,( .V  
agency agreement 代理协议 S(eCG2gR  
agency expenses 代理机构的开支 ,y>,?6:>  
agency fee 代理费 I3]-$  
Agency Law 《代理法》 ?*|AcMw5  
agent 代理人;承销人 bO>q`%&  
agent of company 公司代理人 trcG^uV  
agent's fee 代理人费;经纪费 Q{T6t;eH  
aggregate 总计;总数;总体数字 z$$ E7i  
aggregate amount 总款额;总额 >Lx,<sE  
aggregate assets and liabilities 总体资产与负债 q  9lz  
aggregate at constant price 按固定价格计算的总体数字 ]l7) F-v  
aggregate demand 总需求 kg?[   
aggregate gross position 总持仓量 R7}=k)U?d@  
aggregate limit 总限额 R)MWO5  
aggregate of salaries tax 合计薪俸税 %^ f! = *  
aggregate performance 总体表现;总体业绩 xDv$z.=Y  
aggregate supply 总体供应 5A oKlJrY  
aggregate surplus 总盈余 [74HUw>  
aggregate total 整体总额 c""*Ng*T  
aggregate value 总值;合计价值 5wYYYo=  
aggregated basis 合计基准 =/Pmi_  
aggregated net chargeable income 合计应课税入息实额  \B) a57  
aggregation 合并计算;合计;总和 mIgc)"  
aggregation of incomes of husband and wife 夫妇入息合并计算 +>h}Uz  
aggregation of property 财产的总和 {I0b%>r=  
agio 差价;贴水 *F0O*n*7W  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 g*?)o!_*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S7]\tw_L)  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 )zz^RB\p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H6%QM}t  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 b9Jah  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8}z]B^?Fy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yH5^EY7rQ  
agreement for a settlement 授产协议 ms2y[b  
agreement for assignment 转让协议 =&G<^7  
agreement for sale 售卖协议;买卖协议 |b" h+  
agreement for sale and purchase 买卖协议 P,U$ X+  
agreement for the payment of interest 支付利息协议 =lY6v -MBw  
agreement for the repayment of money 还款协议 BH6)`0&2*N  
agreement of reinsurance 再保险协议 |& OW_*l  
Agricultural Bank of China 中国农业银行 |^9+c2   
air passenger departure tax 飞机乘客离境税 5Z"IM8?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uvR9BL2=  
airport tax 机场税 JLo'=(  
alcohol duty 酒精税 s+IU%y/9$a  
alienation 让与;让渡;转让 XCr\Y`,Z@  
alimony 生活费;赡养费 gv)F`uRWA  
All Ordinaries Index [AOI] 所有普通股指数 4Gz5Ju  
all risks 全险;综合险 &AM<H}>  
All Sales Record for Stock Market 《股票市场成交报告》 7R9.g6j  
Allied Capital Resources Limited 新联财务有限公司 qNb|6/DG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kHLpa/A  
allocation letter 拨款信件 zj:= 9$  
allocation of fund 分配款项;预留款项 p|fSPSz  
allocation of profit 利润分配;溢利分配 X,-QxV=lc)  
allocation warrant 拨款令 ev~/Hf  
allotment 分配;配股 -}avH  
allotment notice 股份配售通知;配股通知  .>?h  
allotment of shares 股份分配 k |}&  
allowable 可获宽免;免税的 >SRUC  
allowable business loss 可扣除的营业亏损 CR8a)X4j#  
allowable expenses 可扣税的支出 Z3jh-{0  
allowance 免税额;津贴;备抵;准备金 GP=i6I6C  
allowance for debts 债项的免税额 #=@H-ZuD7  
allowance for depreciation by wear and tear 耗损折旧免税额 + / s2;G  
allowance for funeral expenses 殡殓费的免税额 rHe*/nN%*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4CAV)  
allowance for repairs and outgoings 修葺及支出方面的免税额 4Uz1~AuNxb  
allowance to debtor 给债务人的津贴 0-Z sV3I&  
alteration of capital 资本更改 Gt;@. jY&  
alternate trustee 候补受托人 7 0pt5O3]  
amalgamation 合并 =2+';Xk\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 81?7u!=ic+  
ambit of charges 征税范围;收费范围 x~1.;dBF  
amended valuation 经修订的估值 WOqAVd\  
American Commodities Exchange 美国商品交易所 WZ}je!82  
American Express Bank Limited 美国运通银行 HqM>K*XKU  
American Stock Exchange 美国证券交易所 5W hR |  
amortization 摊销 rb8c^u#r  
amount due from banks 存放银行同业的款项 +!_?f'kv`  
amount due from banks abroad 存放海外银行同业的款项 0u0<)gdX  
amount due from holding companies 控股公司欠款 @L?X}'0xI4  
amount due from local banks 存放本港银行同业的款项 jvfVB'Tmr  
amount due to banks 银行同业的存款 ?}f+PP,  
amount due to banks abroad 海外银行同业的存款 F.;G6  
amount due to holding companies 控股公司存款 QG{).|pm  
amount due to local banks 本港银行同业的存款 gFO|)I N  
amount due to outport banks 外埠银行同业的存款 iMgfF_r  
amount for note issue 发行纸币的款额 YA(_*h  
amount of bond 担保契据的款额 <(|No3jx  
amount of consideration 代价款额 }m '= _u  
amount of contribution 供款数额 6@0 wKV!D  
amount of indebtedness 负债款额 1X-KuGaD  
amount of principal of the loan 贷款本金额 aJh=4j~.  
amount of rates chargeable 应征差饷数额 WY=RJe2  
amount of share capital 股本额 CR*9-Y93  
amount of sums assured 承保款额 D+$k  
amount of variation 变动幅度 PqOy"HO  
amount of vote 拨款数额 ,$;g'z!N  
amount payable 应付款额 m]g"]U:  
amount receivable 应收款额  $^&SEz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q\ihye  
analysis 分析 7lP3\7wD@9  
ancillary risk 附属风险 fwR3=:5~  
annual account 周年帐目;周年帐目报表;年度决算;年结 /t "p^9!^  
annual accounting date 年结日期 JGmW>mH  
annual allowance 每年免税额;年积金;年度津贴;年津 M :m-iX  
annual balance 年度余额 `b(y 5Z  
annual disposable income 每年可动用收入 !83x,*O  
annual estimates 周年预算 q;I`&JK  
annual fee 年费 5f54E|vD  
annual general meeting 周年大会 8mjP2  
annual growth rate 年增率;每年增长率 `i{k^Q  
annual long-term supplement 长期个案每年补助金 e"jA#Y #  
annual pensionable emolument 可供计算退休金的年薪  84PD`A  
annual report 年报 O5"o/Y~m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c[=%v]j:u  
annual return 周年报表;周年申报表;每年报税表格 # Sm M5%  
Annual Return Rules 《周年报表规则》 'WqSHb7  
annual review of consumer prices 每年消费物价回顾 6{O#!o*g  
annual roll-forward basis 逐年延展方式 DNgQ.lV  
annual salary 年薪 wp/u*g  
annual statement 年度报表;年度决算表 4fDo}~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ' pE %'8R  
annuitant 年金受益人 dhW;|  
annuity 年金 ~;ink   
annuity contract 年金合约 nMU#g])y)  
annuity on human life 人寿年金 JOj\#!\>k0  
antecedent debt 先前的债项 vFfvvRda4x  
ante-dated cheque 倒填日期支票 Z=: oIAe  
anticipated expenditure 预期开支 JCIm*6~  
anticipated net profit 预期纯利 !g? ~<`   
anticipated revenue 预期收入 ~ "l a2  
anti-inflation measure 反通货膨胀措施 ^q"wd?((h  
anti-inflationary stance 反通货膨胀立场 qA- ya6  
apparent deficit 表面赤字 ivdw1g|)h  
apparent financial solvency 表面偿债能力 y$)gj4k/D  
apparent partner 表面合伙人 Q9K+k*?{N  
application for personal assessment 个人入息课税申请书 0F'75  
application of fund 资金应用 CK e  
application to release as liquidator and to destruct the books of accounts and documents ]{9oB-;,  
申请免除清盘人职务及毁灭帐簿与文件 `Tzq vnn  
appointed actuary 委任精算师 5H6GZ:hp  
appointed auditor 委任核数师;委任审计师 '-#6;_ i<  
appointed trustee 委任的受托人 +n(H"I7cU  
appointer 委任人 }?P~qJ|1  
apportioned pro rata 按比例分摊 t\2myR3  
apportionment 分配;分摊 }@'xEx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PN:8H>  
apportionment formula 分摊方程式 /p,D01Ws}(  
apportionment of estate duty 遗产税的分摊 [5%/{W,~m  
appraisal 估价;评估 hp(n;(OR  
appreciable growth 可观增长 m[^;HwJ  
appreciable impact 显着影响 zIbl[[M&  
appreciable increase 可观增长 /,v:!*  
appreciation 增值;升值 :,F^{  
appreciation against other currencies 相对其他货币升值 Vvx(7p-GQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $"{V],:T |  
appreciation tax 增值税 ;>=hQC{f>  
appropriation 拨款;拨用;拨付 |Sg *j-.  
appropriation account 拨款帐目 K*J8(/WkD  
Appropriation Bill 拨款法案 a@@!Eg A  
appropriation-in-aid system 补助拨款办法 vg5zsR0u  
approved assets 核准资产 $52Te3n  
approved basket stock 认可一篮子证券 RCt)qh+  
approved budget 核准预算 C!w@Naj  
approved charitable donation 认可慈善捐款 T4 SByX9  
approved charitable institution 认可慈善机构 "xdJ9Z-B  
approved currency 核准货币;认可货币 ^&uWAQohL  
approved estimates 核准预算 3w )S=4lB  
approved estimates of expenditure 核准开支预算 '4sT+q  
approved overseas insurer 核准海外保险人 BO\l>\)Ir  
approved overseas trust company 核准海外信托公司 :Puv8[1i  
approved pooled investment fund 核准汇集投资基金 o*n""m  
approved provident fund scheme 认可公积金计划 Fc}wu W  
approved provision 核准拨款 6,G^iv6H  
approved redeemable share 核准可赎回股份 5q]u:  
approved regional stock 认可地区性证券 {s8''+Q#(-  
approved retirement scheme 认可退休金计划 hk ./G'E  
approved subordinated loan 核准附属贷款 T GMHo{ ]  
arbitrage 套戥;套汇;套利 89l_%To  
arbitrageur 套戥者;套汇者 }jU{RR%6B  
arbitrary amount 临时款项 9[N' HpQ3  
arrangement 措施;安排;协定 nVG\*#*]|  
arrears 欠款 z>j%-3_1  
arrears of pay 欠付薪酬 Y tGH>0}h  
arrears of revenue 逾期未收税款;逾期未收的帐项 1jmhh !,  
articles of association 组织章程;组织细则;组织章程细则 jTw s0=F*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 wri[#D {  
ascertainment of profit 确定利润 zJ9ZqC]  
"Asia Clear" “亚洲结算系统” z!Kadqns  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hl~(&D1^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;$i9gP[|m  
Asian Development Fund [ADF] 亚洲发展基金 @ x*#7Y  
Asian dollar bond 亚洲美元债券 S=aXmz<  
Asian dollar market 亚洲美元市场 ~Y)Au?d(a  
Asian dollar rate 亚洲美元利率 qe(X5 ?#;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `j>qOT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <O$'3 _S"D  
asked price 沽盘;喊价;索价;卖方报价 l%Sz6  
assessable income 应评税入息 tzpGKhrk6  
assessable loss 应评税亏损 jo<sN  
assessable profit 应评税利润 N 5/TV%u  
assessable value 应评税值 0'97af  
assessed profit 估定利润 @YwaOc_%  
assessed value 经评估价值 D~f.)kkC4  
assessment 评税;评定;估价;评税单 .M>u:,v  
assessment number 评税编号;估价编号 ">fgoDQ  
assessment of additional tax 补加税评税 QHs=Zh;"  
assessment of performance 业绩评估;实绩评价 ciC4V^f  
Assessor 评税主任 qC\$>QU}  
asset price bubbles 资产价格泡沫 lYw A5|+  
asset-backed securities 具资产保证的证券 <Mc:Cg8>  
assets accretion 资产增值 *7*g! km  
assets and liabilities 资产与负债 \f66ipZK*  
assets betterment statement 资产递增表;资产改进表 ip5s'S~  
assets lending 实物放款;有抵押贷款 6\o.wq  
assets of the company passing on the death 死者去世时转移的公司资产 66L*6O4  
assets pledged as security for liabilities 用作负债抵押的资产 SgXXitg9+  
assets portfolio 资产投资组合 r.ajw&J2  
assets price 资产价格 Y_/Kd7,\~  
assets quality 资产质素 [F/xU  
assets realization 资产变现 9:~,TH  
assets refinancing arrangement 资产再集资安排 $E7yJ|p{  
assets securitization 资产证券化 N_0&3PUSM  
assets situated outside Hong Kong 在香港以外地方的资产 McsqMI6  
assets stripping 削减资产;拆卖资产 * n!0  
assets value 资产值 ^|sxbP  
assignee 承让人 q=nMZVVlF(  
assignment 转让;转让书;转让契 7DYD+N+T  
assignment of interest 权益转让 Z<,gSut'Y  
assignment of letters patent and trade mark 专利证书及商标转让 B8s|VI  
assignment of property 物业转让;物业转让书 Olxb`x  
assignment right 转让权 =m/2)R{  
assignor 转让人 P`bR;2o  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  L<QDC   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n@mUQ6  
associate member 附属会员 _)Qt,$  
associated body corporate 相联法人团体 bfpW ^y  
associated company 相联公司;联属公司 >a4Bfnf"eI  
associated corporation 相联法团 zV80r+y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] T@Q<oNU  
公认会计师公会〔英国〕 B!tt e )  
Association of Futures Exchange Brokers 香港期货经纪协会 19# )# n^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]ipVN  
association of underwriters 承保人组织 -x_iqrB  
assumption of control 接管 t#pY2!/T3  
assurance 担保;保险;转易;转易书 NX=dx&i>+  
assurance of interest 权益的转易 b&_p"8)_  
at 19XX price 按一九XX年价格计算 oNCDG|8z  
at a discount 按赔价计算;按贴水价格计算;打折扣 fGe{7p6XV*  
at a premium 按溢价计算;按升水价格计算 i'5bPW  
at call 通知付款;按通知 2Qk\}KWs  
at constant market price 按固定市价计算 lmc-ofEv  
at constant price 按固定价格计算 pH~JPNng  
at cost 按成本计算 gRqz8UI  
at current market price 按当时市价计算;按现时市价计算 {W4t]Ff  
at current price 按当时价格计算;按现时价格计算 {(MG: B  
at factor cost 按要素成本计算;按生产要素成本计算 |y=gp  
at money-of-the-day price 按付款当日价格计算 x< 3vA|o  
at or better 按指定或较佳价位〔买卖指令〕 Rw\DJJrz  
at par 按面值计算;平价 { o;0Fx  
at sight 见票即付 ih;TQ!c+b  
at the close 按收市盘 :<(<tz7dj  
at the opening 按开市盘 *xjIl<`pK  
attestation 见证;见证条款 ~Igo 8ykl  
at-the-money option 平价期权 RI*%\~6t?  
attorney 受权人;受托代表人 L"-&B$B:  
attornment 新拥有人承认书 ./g#<  
attributable profit 可归属利润 PQ(%5c1e  
attributable share value 可归属股份价值 *|3z($*U]  
Auckland Stock Exchange 奥克兰证券交易所 v4.V%tg!  
auction 拍卖 Q?;ntzi  
auctioneer 拍卖商 :|A db\b  
audit 审计;核数 Qp?+_<{  
Audit Commission 审计署 ^}[ N4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jXDo!a| 4y  
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〕 {vH8X(m  
audit review 帐目审查 iGlZFA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z)&HqqT3p  
audited account 审计帐目;经审计的帐目 a|53E<5X  
audited annual account 经审计的周年帐目 r 1a{Y8?  
audited balance sheet 经审计的资产负债表 ropiyT9;  
auditor 核数师;核数主任;审计师 k %rP*b*  
auditor's certificate 核数师证明书;审计师证明书 e/3hb)#;  
auditor's report 核数师报告;审计师报告 #3$|PM7,_  
Aussie bond 澳元债券 0`thND)?O  
austerity budget 紧缩预算 _ o(h]G1].  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #P@r[VZ{6  
Australia All Ordinaries Index 澳洲所有普通股票指数 {p\KB!Y-  
Australian Dollar [AUD] 澳元 24Tw1'mW  
Australian Options Market 澳大利亚期权市场 18HHEW{  
Australian Securities Commission 澳洲证券事务监察委员会 _t[%@G>P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !Yf0y;e|:  
Australian Stock Exchange 澳大利亚证券交易所 l85" C  
Austrian Schilling [ATS] 奥地利先令 0cbF.Um8  
authentication 认证;鉴证 J|q_&MX/  
authority to purchase 委托购买证;委购书 mNY z7N  
authorization 认可;核准;授权;授权书 _L72Ae(_  
authorization by direction 指示授权 xd.C&Dx5  
authorization by instruction 指令授权 ?(=B=a[  
authorization by warrant 令状授权 e+WVN5"ID>  
authorization of unit trust 单位信托的认可 )5v .9N 6v  
authorized agent 指定代理人 cA\W|A)  
authorized capital 法定资本 l{AT)1;^  
authorized clerk 出市员 ?n+\T'f!  
authorized dealer 认可交易商 q<8HG_  
authorized financial institution 认可财务机构 Z}C%%2Iz  
authorized fund 认可基金 aKy|$ {RC  
authorized fund house 获授权的基金公司;认可基金公司 `7A@\Ha3  
authorized institution 认可机构 NeEV !V8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fpi6pcof  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q!{Dw :7  
authorized insurer 获授权保险人;获认可承保人 u"T^DrRlQ  
authorized investment 特准投资项目 HXQ rtJ  
authorized person 获授权人 lTP02|eK  
authorized representative 获授权代表 ]*h}sn=  
authorized share capital 法定股本 ATHz~a  
automated quotation system 自动报价系统 qsRh ihPX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Sx"I]N  
自动交易系统〔香港期货交易所有限公司〕 d!:SoZ  
automatic adjustment mechanism 自动调整机制 *)1z-rH`  
automatic adjustment system 自动调整系统 J#]y KgT  
Automatic Clearing House 自动票据交换所 4\3t5n  
automatic exchange rates accumulation system 自动化汇率累集系统 w1b <>A?87  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2Qj)@&zKe#  
automatic teller machine [ATM] 自动柜员机 \#r_H9&s6  
autopay 自动转帐 `ahXn  
available assets 可用资产 {;/o4[jlg  
available fiscal reserve 现存财政储备 )]R?v,9*D  
available profit 可用利润 9="sx 8?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 6KG63`aQ  
average 平均;平均数;海损 WGx>{'LJ  
average basic salary 平均基本薪金 #w@Pa L iS  
average consumer expenditure 平均消费开支;一般消费开支 Hdx|k=-Q^  
average cost 平均成本 {@%(0d{n}  
average cost of land production 增辟土地平均成本 >cb gL%  
average daily turnover 平均每日成交额 s`YuH <8  
average daily wage rate 平均每日工资率 F! e`i-xt  
average expenditure pattern 平均开支模式 TbVL71c  
average growth rate 平均增长率 ^'4uTbxP_!  
average net fixed assets 固定资产平均净值 QEKFuY<E+  
average of relatives 相对价格平均数 bl<7[J.  
average price 平均价格 z;fSd  
average propensity to consume 平均消费倾向;一般消费倾向 . 6dT5x8u  
average propensity to save 平均储蓄倾向;一般储蓄倾向 lz 6 Aj  
average rate 平均率 r|@?v,  
average revenue 平均收入;平均收益 WRyLpTr-  
average stock 平均库存;平均存货 J.l%H U  
average yearly rent 平均年租 $H}Mn"G  
avoidance of double taxation 避免双重课税 y~jIA p  
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 ~7a BeD  
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