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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: VS`Z_Xn  
A share A股;甲类股份 ScJu_A f  
abatement of tax 减税;减扣免税额 JDhwN<0R  
ABN AMRO Bank N.V. 荷兰银行 j|4tiv>  
above-the-line expenditure 线上项目支出;经常预算支出 |- OHve4A  
above-the-line receipt 线上项目收入;经常预算收入 Xj ,j0  
ABSA Asia Limited 南非联合亚洲有限公司 fM:80bn L+  
absolute change 绝对数值变更 PqfVX8/q0  
absolute expenditure 实际开支 t)(v4^T  
absolute guideline figure 绝对准则数字 JQT4N[rEE  
absolute interest 绝对权益 }x0Z( `  
absolute order of discharge 绝对破产解除令 sU%" azc  
absolute profit margin 绝对利润幅度 eH[y[~r  
absolute value 实值;绝对值 fsI`DjKi)  
absolutely vested interest 绝对既得权益 .@K#U52  
absorbed cost 已吸收成本;已分摊成本 P"Rk?lL  
absorption 吸收;分摊;合并 /Ynt<S9"  
absorption rate 吸收率;摊配率;分摊率 9 z*(8d  
ACB Finance Limited 亚洲商业财务有限公司 zJ_My&~  
acceptable form of reciprocity 合理的互惠条件 =t.F2'<[Z  
acceptable rate 适当利率;适当汇率 `7_n}8NVC  
acceptance agreement 承兑协议 sT1j F3  
acceptance for honour 参加承兑 "m>};.lj  
acceptor 承兑人;接受人;受票人 Sf/W9Jw  
acceptor for honour 参加承兑人 \e0x ,2  
accident insurance 意外保险 _IKQ36=  
Accident Insurance Association of Hong Kong 香港意外保险公会 8b~7~VCk  
accident insurance scheme 意外保险计划 C->[$HcRa  
accident year basis 意外年度基准 T&*eOr  
accommodation 通融;贷款 UJwq n"Q^  
accommodation bill 通融票据;空头票据 6jtTT%>y  
accommodation party 汇票代发人 AeQC:  
account balance 帐户余额;帐户结余 4#@0T"T~M  
account book 帐簿 ?>TbT fmR  
account collected in advance 预收款项 !Bncx`pl  
account current book 往来帐簿 n|Ma&qs  
account of after-acquired property 事后取得的财产报告 g TD%4V  
account of defaulter 拖欠帐目 =U_ @zDD@V  
account payable 应付帐款 B>aEH b  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !vrnoFVu  
account receivable 应收帐款 VY{,x;O`  
account receivable report 应收帐款报表 nOr"K;C  
account statement 结单;帐单;会计财务报表 -;S3|  
account title 帐户名称;会计科目 F]SIT\kBm  
accountant's report 会计师报告 4^BLSK~(  
Accountant's Report Rules 会计师报告规则 %Fm`Y .l  
accounting and auditing procedure 会计与审计程序;会计与核数程序 QvNi8TB  
Accounting Arrangements 《会计安排》 1Kc{#+a^  
accounting basis 会计基础 q8tug=c  
accounting by Official Receiver 破产管理署署长呈交的帐目 {5.?'vMp  
Accounting Circular 《会计通告》 !g/_ w  
accounting class 会计类别 +}Auk|>Dc  
accounting date 记帐日期;会计结算日期 pfNThMf  
accounting for money 款项核算 1W7 iip,  
Accounting Officer 会计主任 6(sfpK'  
accounting period 会计报告期;会计期 ugRV5bUk  
accounting policy 会计政策;会计方针 KZ @l/s  
accounting practice 会计惯例 nu(eLUU  
accounting principle 会计准则 K1 6s)S'  
accounting record 会计记录 EK.c+Or,  
accounting report 会计报告 r 3?5'S`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ; ?j~8  
Accounting Society of China 中国会计学会 qG*_w RF  
accounting statement 会计报表 `F@f?*s:  
accounting system 会计制度;会计系统 yT2vO_rH  
accounting transaction 会计事项;帐务交易 "rf\' 9=  
accounting treatment 会计处理 GMyoSe%1/  
accounting year 会计年度 {AtfK>D  
accretion 增值;添加 su%Z{f)#  
accrual 应计项目;应累算数目 B=^2g}mgK  
accrual basis 应计制;权责发生制 H8x:D3C0  
accrual basis accounting 应计制会计;权责发生制会计 1=- X<M75  
accrue 应累算;应计 ap{{(y&R  
accrued benefit 应累算利益 tTE3H_   
accrued charges 应计费用 wfWS-pQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 vLD:(qTi  
accrued expenses 应累算费用 >02i8:Tp5K  
accrued interest payable 应付利息;应计未付利息 t2m  ^  
accrued interest receivable 应收利息;应计未收利息 e4?<GT   
accrued right 累算权益 n9wj[t1/  
accruing profit 应累算的利润 F BE @pd  
accumulated fiscal reserve 累积财政储备 B0NN>)h  
accumulated profit 累积利润;滚存溢利 dUUPhk0  
accumulated reserve 累积储备 |)*m[_1  
accumulation of surplus income 累积收益盈余 YDdLDE  
acquired assets 既得资产 JO]`LF]  
acquisition 收购;购置;取得 :v''"+\  
acquisition cost 购置成本 ,!8*g[^O  
acquisition expenses 购置费用 4bFv"b  
acquisition of 100% interest 收购全部股权 EPR(i#xU  
acquisition of control 取得控制权 Qdh"X^^  
acquisition of fixed assets 购置固定资产 GF9ZL  
acquisition of shell “买壳” moZ)|y  
acquisition price 收购价 aJ% e'F[  
act of God 天灾 R,fMZHAG  
acting partner 执事合伙人 lu<Np9/5<  
active market 买卖活跃的市场;交投畅旺的市场;旺市 oR4fK td  
active partner 积极参与的合伙人 iRkOH]+K  
active trading 交投活跃 0<6rU  
actual circulation 实际流通 .[]{ Q  
actual cost 实际成本 ~ mHXz  
actual expenditure 实际开支;实际支出 5mDVFb 3a  
actual income 实际入息;实际收入;实际收益 ;e`D#khB  
actual market 现货市场 VuP#b'g=|]  
actual price 现货价;实际价格 }D8~^   
actual profit 实际利润 q\-xg*'  
actual quotation 实盘;实际价位;实际报价 WX+< 4j  
actual year basis 按实际年度计算 FA<Z37:  
actuals 实货 Z 5{*? 2  
actuarial investigation 精算调查 |F8;+nAVF#  
actuarial principle 精算原则 1"*Nb5s  
actuarial report 精算师报告 U1OLI]P  
Actuarial Society of Hong Kong 香港精算学会 O1l4gduN|i  
actuarial valuation 精算师估值 Q';\tGy  
actuary 精算师 5EVB27k  
ad referendum agreement 暂定协议;有待覆核的协定 }39M_4a&  
ad valorem duty 从价税;按值征税 (e>RNn\  
ad valorem duty system 从价税制 P6.)P|n7=  
ad valorem fee 从价费 1e+h9|hGYw  
ad valorem tariff 从价关税 0Ax>gj-`  
additional allowance 额外免税额 Hz8Jgp  
additional amount for unexpired risk 未过期风险的额外款额 rjhs ?  
additional assessable profit 补加应评税利润 'Y,+D`&i)  
additional assessment 补加评税 )< X=z  
additional commitment 额外承担 PxdJOtI"  
additional commitment vote 额外承担拨款 ft*G*.0kO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >' BU*  
additional dependent parent allowance 供养父母额外免税额 sPZV>Q:zY  
additional provision 额外拨款 IIYX|;1}X  
additional stamp duty 附加印花税 nvm1.}=Cnd  
additional tax 补加税罚款;补加税款 ZlwcwoPib  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 vr8J*36{  
adjudged bankrupt 被裁定破产 YA1{-7'Q  
adjudicated bankrupt 裁定破产人 ]JhDRJ\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7%~VOB  
adjudication of bankruptcy 裁定破产;宣告破产 Sm~? zU[k/  
adjudication of insolvency 裁定无力偿还债务 WVBE>TB  
adjusted actual 经调整的实数;调整后的实数 Cf WK6>  
adjusted current assets 经调整的流动资产;调整后的流动资产 %-0em!tUV  
adjusted figure 经调整的数字;调整后的数额 Q_UCF'f;}  
adjusted liabilities 经调整的负债;调整后的负债 [:/7OM  
adjusted loss 经调整的亏损;调整后的亏损 /cn/[O9  
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 b[QCM/  
adjusted profit 经调整的利润;调整后的利润 u0(hVK`":  
adjusted surplus 经调整的盈余额;调整后的盈余额 Q>#)LHX  
adjusted value 经调整的价值;调整后的价值 Yg]FF`{p=  
adjustment 调整;修订;理算〔保险〕 ;$k ?&nhY  
adjustment centre 调剂中心 [57V8%  
adjustment lag 调整过程的时间差距;调整时差 }(f,~?CP]  
adjustment mechanism 调整机制 $u0+29T2O  
adjustment of loss 亏损调整 1.u gXD  
adjustment process 调整过程;调整程序 FW6E)df  
adjustment range 调整幅度 f%(e,KgW=  
administered exchange rate 受管制汇率 \?p9qR;"4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oeRYyJ  
administration expenses 行政费用 b ?=  
administration fee 手续费;行政费 gFH;bZU  
administration in bankruptcy 破产管理 V2<k0@y  
administration order 遗产管理令 _bvtJZ3i  
administrator 管理人;遗产管理人 SIyS.!k>  
administrator of the estate 遗产管理人 HY%6eUhj  
admission of debt 债项承认书 l{%Op\  
admission of proof 接纳债权证明 $6]x,Ct  
advance 放贷款项;垫付款项;预支款项;预付款项 m+G0<E%  
advance account 暂支帐目;预付款帐户  9\W5   
advance compensation 预付补偿金 ~-o^eI4_  
advance from shareholder 股东垫款 s OrY^cY;  
advance pending reimbursement 预支以待日后付还 XEe+&VQmY  
advanced economy 先进经济体系 k(w9vt0?  
advancement 预付;预付财产 RvgAI`T7$  
advances warrant 垫款令 =*U%j  
advancing 贷出 `G:qtHn"Q<  
adverse balance 逆差 ?_<UOb*  
adverse exchange 逆汇 X/?h!Y}  
advertisement addressed to shareholders 在报章刊登的致股东通告 rE' %MiIK  
advice for collection 托收通知书 6:7:NIl:  
advice of drawing 提款通知书;汇票通知书 h&^/, G  
advice of payment 付款通知 )H=[NB6J8  
Advisory Committee [Securities and Futures Commission] 'f$?/5@@  
谘询委员会〔证券及期货事务监察委员会〕 [W7\c;Do  
Advisory Committee on Diversification 经济多元化谘询委员会 h<z/LL8|  
affidavit 誓章;遗产申报誓章 *+1"S ]YF  
affidavit of no receipt 述明无收款的誓章 u9y-zhj_$  
affiliate 联号;联营公司;附属公司 SE7 (+r  
affiliated company 附属公司;联号;联营公司 t]YLt ,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QKuc21  
affordability 负担能力 O(WMTa'%  
African Development Bank [AfDB] 非洲开发银行 =kZwB*7  
after-acquired property 事后取得的财产 HS|g   
after-hours dealing 市后交易 P\G C8KV]  
after-tax profit 税后盈利;税后利润;税后溢利  q;He:vX  
agency agreement 代理协议 i}&mz~  
agency expenses 代理机构的开支 P.2.Ge|  
agency fee 代理费 B39PDJ]hu  
Agency Law 《代理法》 L-oPb)  
agent 代理人;承销人 |^&2zyUj/  
agent of company 公司代理人 XP Iu]F  
agent's fee 代理人费;经纪费 }E\+e!'!2  
aggregate 总计;总数;总体数字 .L 5T4)  
aggregate amount 总款额;总额 2H32wpY ,l  
aggregate assets and liabilities 总体资产与负债 9FR1Bruf  
aggregate at constant price 按固定价格计算的总体数字 ]Rys=.!  
aggregate demand 总需求 dA!f v`,6-  
aggregate gross position 总持仓量 ', xs Ugk  
aggregate limit 总限额 }od7YL  
aggregate of salaries tax 合计薪俸税 Z ysUz  
aggregate performance 总体表现;总体业绩 ]ge^J3az$u  
aggregate supply 总体供应 :_[cT,3  
aggregate surplus 总盈余 '| Q*~Lh  
aggregate total 整体总额 H9a3 rA>  
aggregate value 总值;合计价值 WFc[F`b  
aggregated basis 合计基准 '\vmfp =  
aggregated net chargeable income 合计应课税入息实额 k-Hfip[ro  
aggregation 合并计算;合计;总和 9p0HFri[  
aggregation of incomes of husband and wife 夫妇入息合并计算 bD^ob.c.A  
aggregation of property 财产的总和 K=^_Ndz  
agio 差价;贴水 AK\g-]8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _ZE$\5>-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E9+O\"e9  
《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》 ~.y4 ,-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ph!NY i,  
《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》 CIs1*:Q9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t2%bHIG}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Nv$gKC6 ,G  
agreement for a settlement 授产协议 0:(dl@I)@  
agreement for assignment 转让协议 a(t<eN>b!  
agreement for sale 售卖协议;买卖协议 sOtNd({  
agreement for sale and purchase 买卖协议 6W#F Ss~  
agreement for the payment of interest 支付利息协议 tFP;CW!E  
agreement for the repayment of money 还款协议 |$*9j""u  
agreement of reinsurance 再保险协议 6"c!tJc7j  
Agricultural Bank of China 中国农业银行 M97p.;;  
air passenger departure tax 飞机乘客离境税 ,Z\,IRn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \?]HqPibx  
airport tax 机场税 *V<2\-  
alcohol duty 酒精税 6'lT`E|  
alienation 让与;让渡;转让 [q|Q]O0  
alimony 生活费;赡养费 #mFAl|O  
All Ordinaries Index [AOI] 所有普通股指数 VDI S`E  
all risks 全险;综合险 >IydXmTy  
All Sales Record for Stock Market 《股票市场成交报告》 Spw=+z<<Ub  
Allied Capital Resources Limited 新联财务有限公司 P`Wf'C^h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /r 2.j3:l  
allocation letter 拨款信件 U~`^Y8UF  
allocation of fund 分配款项;预留款项 w5JC2   
allocation of profit 利润分配;溢利分配 gJcL{]  
allocation warrant 拨款令 O5n] 4)<  
allotment 分配;配股 BE@H~<E J  
allotment notice 股份配售通知;配股通知 RBojT   
allotment of shares 股份分配 vBQ?S2f  
allowable 可获宽免;免税的 yDBgSO{d  
allowable business loss 可扣除的营业亏损 u2Z^iY  
allowable expenses 可扣税的支出 :s5<AT Q  
allowance 免税额;津贴;备抵;准备金 /P:WQ*  
allowance for debts 债项的免税额 Ku\#Wj|YrP  
allowance for depreciation by wear and tear 耗损折旧免税额 J+*Y)k  
allowance for funeral expenses 殡殓费的免税额 ^*~u4app  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _EBDv0s  
allowance for repairs and outgoings 修葺及支出方面的免税额 lkJ#$Ik&  
allowance to debtor 给债务人的津贴 Vy"^]5  
alteration of capital 资本更改 !(AFT!  
alternate trustee 候补受托人 MvwJ(3  
amalgamation 合并 K OHH74}_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s 17gi,"X  
ambit of charges 征税范围;收费范围 K`Zb;R X  
amended valuation 经修订的估值 YVV $g-D}  
American Commodities Exchange 美国商品交易所 NGD2z.  
American Express Bank Limited 美国运通银行 5oyMR_yl  
American Stock Exchange 美国证券交易所 xI),0 db  
amortization 摊销 &7nfTc  
amount due from banks 存放银行同业的款项 / {bK*A!  
amount due from banks abroad 存放海外银行同业的款项 Z8_gI[Zn  
amount due from holding companies 控股公司欠款 ee?M o`  
amount due from local banks 存放本港银行同业的款项 rnr8t]  
amount due to banks 银行同业的存款 T k=3"y+u[  
amount due to banks abroad 海外银行同业的存款 FQ ^^6Rl  
amount due to holding companies 控股公司存款 iSW73P;)  
amount due to local banks 本港银行同业的存款 ~(E8~)f)  
amount due to outport banks 外埠银行同业的存款 f9bz:_;W_  
amount for note issue 发行纸币的款额 S#z8H+'  
amount of bond 担保契据的款额 2gI_*fG1  
amount of consideration 代价款额 C+IE<=%F  
amount of contribution 供款数额 cr;`0  
amount of indebtedness 负债款额 :iC\#i]6  
amount of principal of the loan 贷款本金额 VNot4 62L  
amount of rates chargeable 应征差饷数额 1:Gd{z  
amount of share capital 股本额 5"]2@@b4  
amount of sums assured 承保款额 c|a|z}(/J  
amount of variation 变动幅度 `lOoT  
amount of vote 拨款数额 Xr;noV-X  
amount payable 应付款额 W3j|%  
amount receivable 应收款额 l[0P*(I,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6spk* 8e  
analysis 分析 u(a&x|WY  
ancillary risk 附属风险 6?x{-Zj ^?  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;5_S  
annual accounting date 年结日期 < tq9  
annual allowance 每年免税额;年积金;年度津贴;年津 ty=?SZF  
annual balance 年度余额 2g545r.  
annual disposable income 每年可动用收入 lfG's'U-z  
annual estimates 周年预算 Hmd:>_[f  
annual fee 年费 +W4g:bB1  
annual general meeting 周年大会 }&hgedx  
annual growth rate 年增率;每年增长率 ?b$zuJ]  
annual long-term supplement 长期个案每年补助金 7C yLSZ  
annual pensionable emolument 可供计算退休金的年薪 pU'sADC  
annual report 年报 ^( VB5p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 . +?lID  
annual return 周年报表;周年申报表;每年报税表格 p~co!d.q/}  
Annual Return Rules 《周年报表规则》 X'4 Yofs  
annual review of consumer prices 每年消费物价回顾 ]V("^.~$+C  
annual roll-forward basis 逐年延展方式 RN| ..zml  
annual salary 年薪 VMXXBa&  
annual statement 年度报表;年度决算表 pa73`Ca]  
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 1uQf}  
annuitant 年金受益人 H)+kN'J  
annuity 年金 m%\[1|N  
annuity contract 年金合约 JH;DVPX9z  
annuity on human life 人寿年金 <\mc|p"  
antecedent debt 先前的债项 _Q}z 6+_\  
ante-dated cheque 倒填日期支票 |O2PcYNu  
anticipated expenditure 预期开支 }d]8fHG  
anticipated net profit 预期纯利 M.Ik%nN#K0  
anticipated revenue 预期收入 ;^i,Q} b/  
anti-inflation measure 反通货膨胀措施 RV(z>XM  
anti-inflationary stance 反通货膨胀立场 m~B=C>r}t  
apparent deficit 表面赤字 DNe^_v)]|  
apparent financial solvency 表面偿债能力 $O-, :<HY  
apparent partner 表面合伙人 O waXG/z~  
application for personal assessment 个人入息课税申请书 %%[TM(z  
application of fund 资金应用 o$ k$  
application to release as liquidator and to destruct the books of accounts and documents o>tT!8rH  
申请免除清盘人职务及毁灭帐簿与文件 t1^96@m^  
appointed actuary 委任精算师 Xlw=R2`)~  
appointed auditor 委任核数师;委任审计师  8[OiG9b  
appointed trustee 委任的受托人 2ow\d b  
appointer 委任人 k~dr;j  
apportioned pro rata 按比例分摊 4Pdk?vHK;  
apportionment 分配;分摊 (Mh\!rMg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [40 YoVlfM  
apportionment formula 分摊方程式 FCPRg^=<!~  
apportionment of estate duty 遗产税的分摊 'b,D;'v  
appraisal 估价;评估 c y$$}  
appreciable growth 可观增长 r&DK> H  
appreciable impact 显着影响 !:e qPpz  
appreciable increase 可观增长 \&90$>h  
appreciation 增值;升值 'wt|buu-H  
appreciation against other currencies 相对其他货币升值 [9^e u>)A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jwox?]f+  
appreciation tax 增值税 , &SJ?XAs  
appropriation 拨款;拨用;拨付 G#v7-&Yl6  
appropriation account 拨款帐目 d`/{0:F  
Appropriation Bill 拨款法案 9@B+$~:}7  
appropriation-in-aid system 补助拨款办法 2[hl^f^%,  
approved assets 核准资产 OpE+e4~IF  
approved basket stock 认可一篮子证券 T5;D0tM/  
approved budget 核准预算 m`"s$\fah  
approved charitable donation 认可慈善捐款 KA#-X2U/  
approved charitable institution 认可慈善机构 t79MBgZ  
approved currency 核准货币;认可货币 bwFc>{Wo5  
approved estimates 核准预算 !Ua#smZ  
approved estimates of expenditure 核准开支预算 GAlO<Mu  
approved overseas insurer 核准海外保险人 u{,^#I}  
approved overseas trust company 核准海外信托公司 ^S|^1  
approved pooled investment fund 核准汇集投资基金 Y."[k&P-  
approved provident fund scheme 认可公积金计划 ja2]VbB  
approved provision 核准拨款 "kC>EtaX  
approved redeemable share 核准可赎回股份 5 S& >9l  
approved regional stock 认可地区性证券 y;jyfc$ `  
approved retirement scheme 认可退休金计划 { Se93o  
approved subordinated loan 核准附属贷款 uzsN#'7=  
arbitrage 套戥;套汇;套利 H5{J2M,f  
arbitrageur 套戥者;套汇者 wSMgBRV#^  
arbitrary amount 临时款项 CHB{P\WF  
arrangement 措施;安排;协定 "/"k50%  
arrears 欠款 ='j  
arrears of pay 欠付薪酬 {xX|5/z  
arrears of revenue 逾期未收税款;逾期未收的帐项 z-j\S7F  
articles of association 组织章程;组织细则;组织章程细则 `39U I7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O.dNhd$  
ascertainment of profit 确定利润 x{}m)2[Y  
"Asia Clear" “亚洲结算系统” o<4LL7$A!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .R,8<4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @\R)k(F  
Asian Development Fund [ADF] 亚洲发展基金 ^-_!:7TH]  
Asian dollar bond 亚洲美元债券 (XH)1 -Z!  
Asian dollar market 亚洲美元市场 f@mM&e=f  
Asian dollar rate 亚洲美元利率 {UNz UaE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0^4*[?l9q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D4wB &~U  
asked price 沽盘;喊价;索价;卖方报价 2H#vA  
assessable income 应评税入息 /MC\ !,K  
assessable loss 应评税亏损 tWFJx}H  
assessable profit 应评税利润 "$&F]0  
assessable value 应评税值 q.7CPm+  
assessed profit 估定利润 ^ytd~iK8  
assessed value 经评估价值 $j/F7.S  
assessment 评税;评定;估价;评税单 :EjIV]e  
assessment number 评税编号;估价编号 ')+EW" e  
assessment of additional tax 补加税评税 #C`!yU6(  
assessment of performance 业绩评估;实绩评价 n_<]9  
Assessor 评税主任 ORoraEK  
asset price bubbles 资产价格泡沫 5a/)|  
asset-backed securities 具资产保证的证券 pK`rm"6G  
assets accretion 资产增值 itU01  
assets and liabilities 资产与负债 l O^h)hrR  
assets betterment statement 资产递增表;资产改进表 V4H+m,R  
assets lending 实物放款;有抵押贷款 @b zrJ 7$  
assets of the company passing on the death 死者去世时转移的公司资产 khfE<<$=  
assets pledged as security for liabilities 用作负债抵押的资产 or<JjTJ\o_  
assets portfolio 资产投资组合 i/L1KiCLx  
assets price 资产价格 QbWD&8T0O  
assets quality 资产质素 &,/T<V  
assets realization 资产变现 @'<|B. f  
assets refinancing arrangement 资产再集资安排 82vx:*Ip!}  
assets securitization 资产证券化 UgP5^3F2  
assets situated outside Hong Kong 在香港以外地方的资产 [F%\1xh  
assets stripping 削减资产;拆卖资产 %YXC-E3@O  
assets value 资产值 w~9gZ&hdp  
assignee 承让人 Z%Gvf~u  
assignment 转让;转让书;转让契 cg~FW2Q  
assignment of interest 权益转让 U uys G\  
assignment of letters patent and trade mark 专利证书及商标转让 ;,1i,?  
assignment of property 物业转让;物业转让书 k|V{jB G"@  
assignment right 转让权 -|lnJg4  
assignor 转让人 zM!*r~*k$  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Fi#t88+1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7qk61YBL z  
associate member 附属会员 ?9mY #_Of  
associated body corporate 相联法人团体 ~$$V=$&  
associated company 相联公司;联属公司 -=RXhE_{  
associated corporation 相联法团 2g$Wv :E3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K6X1a7  
公认会计师公会〔英国〕 j405G4BVW  
Association of Futures Exchange Brokers 香港期货经纪协会 vcmS]$}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G\ofg  
association of underwriters 承保人组织 dw-r}Qioe  
assumption of control 接管 F8/@/B  
assurance 担保;保险;转易;转易书 `y\:3bQ4  
assurance of interest 权益的转易 4u&doSXR  
at 19XX price 按一九XX年价格计算 4aRYz\yT=  
at a discount 按赔价计算;按贴水价格计算;打折扣 BhKxI  
at a premium 按溢价计算;按升水价格计算 TuU.yvkU  
at call 通知付款;按通知 m^7pbJ\|  
at constant market price 按固定市价计算 7mN?;X33  
at constant price 按固定价格计算 )mEF_ &  
at cost 按成本计算 uzo}?X#  
at current market price 按当时市价计算;按现时市价计算 $lqV(s  
at current price 按当时价格计算;按现时价格计算 QUNsS9  
at factor cost 按要素成本计算;按生产要素成本计算 Nl+2m4  
at money-of-the-day price 按付款当日价格计算 tx@Q/ou`\P  
at or better 按指定或较佳价位〔买卖指令〕 O ?4V($  
at par 按面值计算;平价 Q,$x6YwE  
at sight 见票即付 ;i]cmy  
at the close 按收市盘 $Z j.  
at the opening 按开市盘 EPI*~=Z.U  
attestation 见证;见证条款 MS b{ve_  
at-the-money option 平价期权 =Yfs=+O  
attorney 受权人;受托代表人 v=4TU \b%  
attornment 新拥有人承认书 x .q%O1  
attributable profit 可归属利润 W% P&o}'  
attributable share value 可归属股份价值 ^Ni)gm{?k  
Auckland Stock Exchange 奥克兰证券交易所 + $-a:zx`l  
auction 拍卖 *+IUGR  
auctioneer 拍卖商 *M*k-Z':.*  
audit 审计;核数 ^j` vk  
Audit Commission 审计署 5E@V@kw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qg O)@B+  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ofSOy1  
audit review 帐目审查 6f?DW-)jp/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?`vb\K<5H;  
audited account 审计帐目;经审计的帐目 wFvilF V  
audited annual account 经审计的周年帐目 +k>v^sz  
audited balance sheet 经审计的资产负债表  84{<]y  
auditor 核数师;核数主任;审计师 SlZu-4J.-  
auditor's certificate 核数师证明书;审计师证明书 =$'Zmb [D  
auditor's report 核数师报告;审计师报告 +)|2$$m  
Aussie bond 澳元债券 {p-%\nOC  
austerity budget 紧缩预算 KpE#Ye&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *0U(nCT&m  
Australia All Ordinaries Index 澳洲所有普通股票指数 U +]ab  
Australian Dollar [AUD] 澳元 |Mh;k 6  
Australian Options Market 澳大利亚期权市场 ]X5*e'  
Australian Securities Commission 澳洲证券事务监察委员会 ]-6 G'i?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =nsY[ s<  
Australian Stock Exchange 澳大利亚证券交易所 \yxr@z1_b  
Austrian Schilling [ATS] 奥地利先令 %~h'#S2X(  
authentication 认证;鉴证 HwcGbbX)  
authority to purchase 委托购买证;委购书 eAqQ~)8^  
authorization 认可;核准;授权;授权书 l YhwV\3  
authorization by direction 指示授权 O<Kr6+ -  
authorization by instruction 指令授权 52"/Zr}j  
authorization by warrant 令状授权 Frml'Vfq7  
authorization of unit trust 单位信托的认可 N*xgVj*  
authorized agent 指定代理人 ^;2L`U@5  
authorized capital 法定资本 }$o%^ "[  
authorized clerk 出市员 'Go'87+`  
authorized dealer 认可交易商 R%Z} J R.  
authorized financial institution 认可财务机构 t.w?OyO  
authorized fund 认可基金 9\xw}ph  
authorized fund house 获授权的基金公司;认可基金公司 yG_#>3sD+%  
authorized institution 认可机构 s:_5p`w>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %ry>p(-pC(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K'tz_:d|  
authorized insurer 获授权保险人;获认可承保人 -L[K1;Xv"  
authorized investment 特准投资项目 bw4b'9cK  
authorized person 获授权人 0'~ ?u'  
authorized representative 获授权代表 M$GD8|*e  
authorized share capital 法定股本 ?SpI^Wn)[  
automated quotation system 自动报价系统 _% P%~`?!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F 6Ol5  
自动交易系统〔香港期货交易所有限公司〕 u Qj#U m8  
automatic adjustment mechanism 自动调整机制 we@bq,\w  
automatic adjustment system 自动调整系统 ug{F?LW[  
Automatic Clearing House 自动票据交换所 )uaB^L1  
automatic exchange rates accumulation system 自动化汇率累集系统 #Y:/^Q$_qS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZibODs=f;  
automatic teller machine [ATM] 自动柜员机 qM`SN4C  
autopay 自动转帐 ZTun{Dw{  
available assets 可用资产 qg|+BIi Uz  
available fiscal reserve 现存财政储备 :Cuae?O,  
available profit 可用利润 t_N `e(V  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XyIw5 9  
average 平均;平均数;海损 A(uN=r@O  
average basic salary 平均基本薪金 <L`R!}  
average consumer expenditure 平均消费开支;一般消费开支 OJK/>  
average cost 平均成本 +VeLd+Q}  
average cost of land production 增辟土地平均成本 crT[;w  
average daily turnover 平均每日成交额 1Zecl);O{  
average daily wage rate 平均每日工资率 A#i-C+"}  
average expenditure pattern 平均开支模式 2H /a&uo@n  
average growth rate 平均增长率 e p^0Cd/  
average net fixed assets 固定资产平均净值 md_Ld /  
average of relatives 相对价格平均数 J@5 OZFMZ  
average price 平均价格 K%g\\uo   
average propensity to consume 平均消费倾向;一般消费倾向 Ns $PS\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /t/q$X  
average rate 平均率 &><`?  
average revenue 平均收入;平均收益 "~ `-Jkm   
average stock 平均库存;平均存货 fG{oi(T  
average yearly rent 平均年租 `bm-ONK  
avoidance of double taxation 避免双重课税 kb6v2 ^8H  
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 o#Y1Uamkf  
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