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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: m#@_8_ M  
A share A股;甲类股份 "ED8z|]j  
abatement of tax 减税;减扣免税额 :{}_|]>K  
ABN AMRO Bank N.V. 荷兰银行 q?  z>  
above-the-line expenditure 线上项目支出;经常预算支出 <4X?EYaTq  
above-the-line receipt 线上项目收入;经常预算收入 =:7$/T'Qg  
ABSA Asia Limited 南非联合亚洲有限公司 [?KIN_e#  
absolute change 绝对数值变更 'CV^M(o'9  
absolute expenditure 实际开支 vgG}d8MW37  
absolute guideline figure 绝对准则数字 ;)/@Xx  
absolute interest 绝对权益 J\`^:tcG  
absolute order of discharge 绝对破产解除令 K&`Awv  
absolute profit margin 绝对利润幅度 )2j:z#'>  
absolute value 实值;绝对值 HtBF=Boq  
absolutely vested interest 绝对既得权益 &a #GXf  
absorbed cost 已吸收成本;已分摊成本 HYClm|   
absorption 吸收;分摊;合并 /=T"=bP#/  
absorption rate 吸收率;摊配率;分摊率 g:~+P e  
ACB Finance Limited 亚洲商业财务有限公司 @6MAX"  
acceptable form of reciprocity 合理的互惠条件 W kkxU.xXE  
acceptable rate 适当利率;适当汇率 mb1IQ &  
acceptance agreement 承兑协议 xy^1US ,L1  
acceptance for honour 参加承兑 vOT*iax0  
acceptor 承兑人;接受人;受票人 X0i3_RVa  
acceptor for honour 参加承兑人 h}Ygb-uZ  
accident insurance 意外保险 Lo`F  
Accident Insurance Association of Hong Kong 香港意外保险公会 4M`Xrfwm'[  
accident insurance scheme 意外保险计划 `iYc<N`  
accident year basis 意外年度基准 8F6h#%9  
accommodation 通融;贷款 ^#SBpLw  
accommodation bill 通融票据;空头票据 zy)i1d  
accommodation party 汇票代发人 _w u*M  
account balance 帐户余额;帐户结余 P[i\e7mR  
account book 帐簿 2P}I'4C-  
account collected in advance 预收款项 f1cl';  
account current book 往来帐簿 I,P!@  
account of after-acquired property 事后取得的财产报告 &L3 #:jSk  
account of defaulter 拖欠帐目 $Z6D:"K  
account payable 应付帐款 f%Ke8'&  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 UxqWnHH.`  
account receivable 应收帐款 Q1V2pP+=@  
account receivable report 应收帐款报表 /~hbOs/ L  
account statement 结单;帐单;会计财务报表 2VYvO=KA  
account title 帐户名称;会计科目 UKs$W`  
accountant's report 会计师报告 g [L  
Accountant's Report Rules 会计师报告规则 htHv&  
accounting and auditing procedure 会计与审计程序;会计与核数程序 azGn P3_  
Accounting Arrangements 《会计安排》 @PXXt#  
accounting basis 会计基础 y^s1t2]%  
accounting by Official Receiver 破产管理署署长呈交的帐目 n2'|.y}Um:  
Accounting Circular 《会计通告》 P;GprJ`l  
accounting class 会计类别 qx%jAs+~  
accounting date 记帐日期;会计结算日期 rO^xz7K^  
accounting for money 款项核算 2%YXc|gGT  
Accounting Officer 会计主任 D rS?=C@  
accounting period 会计报告期;会计期 ^, wnp@  
accounting policy 会计政策;会计方针 m5gI~1(9  
accounting practice 会计惯例 Oxa5Kfpa  
accounting principle 会计准则 Mq+< mX7  
accounting record 会计记录 Bl4 dhBZoO  
accounting report 会计报告 fN[n>%)VO<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {j@+h%sF>+  
Accounting Society of China 中国会计学会 -Enbcz(B  
accounting statement 会计报表 jsm0kz  
accounting system 会计制度;会计系统 P9yw&A  
accounting transaction 会计事项;帐务交易 #s^s_8#&e  
accounting treatment 会计处理 mQ,{=C=D  
accounting year 会计年度 Xp^$ E6YFy  
accretion 增值;添加 :~-i&KNk  
accrual 应计项目;应累算数目 Xw(3j)xQ  
accrual basis 应计制;权责发生制 2f{kBD  
accrual basis accounting 应计制会计;权责发生制会计 AU`OESSI  
accrue 应累算;应计 7A0dl}:  
accrued benefit 应累算利益 O5MDGg   
accrued charges 应计费用 B9W/bJ6%  
accrued cumulative preference share dividend 应累算的累积优先股股息 "::9aYd!  
accrued expenses 应累算费用 ~d+O/:=K_  
accrued interest payable 应付利息;应计未付利息 .0 X$rX=  
accrued interest receivable 应收利息;应计未收利息 lC{L6&T  
accrued right 累算权益 04\Ta  
accruing profit 应累算的利润 ..$>7y}  
accumulated fiscal reserve 累积财政储备 a7 )@BzF#  
accumulated profit 累积利润;滚存溢利 LDX y}hm)  
accumulated reserve 累积储备 ?N _)>&b  
accumulation of surplus income 累积收益盈余  T{Hf P  
acquired assets 既得资产 Oga1u  
acquisition 收购;购置;取得 ,\>g  
acquisition cost 购置成本 ua:9`+Dff  
acquisition expenses 购置费用 m5qCq9Y  
acquisition of 100% interest 收购全部股权 /j %_t  
acquisition of control 取得控制权 L9J;8+ge  
acquisition of fixed assets 购置固定资产 gvr]]}h:O  
acquisition of shell “买壳” .+uVgSN  
acquisition price 收购价 j4vB`Gr]  
act of God 天灾 S)Mby  
acting partner 执事合伙人 Ij,Yuo  
active market 买卖活跃的市场;交投畅旺的市场;旺市 *h])mqhB  
active partner 积极参与的合伙人 ?o>6S EGW  
active trading 交投活跃 k(9s+0qe  
actual circulation 实际流通 `skH-lk,  
actual cost 实际成本 )<Ob  
actual expenditure 实际开支;实际支出 |VYr=hjo  
actual income 实际入息;实际收入;实际收益 "c EvFY  
actual market 现货市场 8J^d7uC  
actual price 现货价;实际价格 +7^w9G  
actual profit 实际利润 0#]!#1utg  
actual quotation 实盘;实际价位;实际报价 N.vG]%1"  
actual year basis 按实际年度计算 (xQI($Wq*M  
actuals 实货 fv/v|  
actuarial investigation 精算调查 -s33m]a;  
actuarial principle 精算原则 <>?^4NC<M  
actuarial report 精算师报告 L:^Y@[f  
Actuarial Society of Hong Kong 香港精算学会 x3_,nl  
actuarial valuation 精算师估值 8_Jj+  
actuary 精算师 #'KY`&Tw&  
ad referendum agreement 暂定协议;有待覆核的协定 Tz2x9b\82  
ad valorem duty 从价税;按值征税 1sMV`qv>  
ad valorem duty system 从价税制 !,R  
ad valorem fee 从价费 8z0Hx  
ad valorem tariff 从价关税 /t5g"n3  
additional allowance 额外免税额 9?!u2 o  
additional amount for unexpired risk 未过期风险的额外款额 Ga?UHw~  
additional assessable profit 补加应评税利润 Pgx+\;w"  
additional assessment 补加评税 13\Sh  
additional commitment 额外承担 a YR\<02  
additional commitment vote 额外承担拨款 9M nem*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CP@o,v-  
additional dependent parent allowance 供养父母额外免税额 b sMC#xT  
additional provision 额外拨款 |&(H^<+Xp  
additional stamp duty 附加印花税 o KlF5I  
additional tax 补加税罚款;补加税款 Qw}xGlF,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ko>M&/^  
adjudged bankrupt 被裁定破产 iPz1eUj  
adjudicated bankrupt 裁定破产人 R'r|E_  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R rxRa[{Z  
adjudication of bankruptcy 裁定破产;宣告破产 ^|r`"gOJ3  
adjudication of insolvency 裁定无力偿还债务 zQ=aey%  
adjusted actual 经调整的实数;调整后的实数 t3 K>\ :  
adjusted current assets 经调整的流动资产;调整后的流动资产 2-PI JO  
adjusted figure 经调整的数字;调整后的数额 O${r^6Hh  
adjusted liabilities 经调整的负债;调整后的负债 PXR0Yn  
adjusted loss 经调整的亏损;调整后的亏损 {.cB>L  
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 >*Sv0#  
adjusted profit 经调整的利润;调整后的利润 )'w]YIv9  
adjusted surplus 经调整的盈余额;调整后的盈余额 @ljZw(  
adjusted value 经调整的价值;调整后的价值 U:J /\-  
adjustment 调整;修订;理算〔保险〕 ZIDFF  
adjustment centre 调剂中心 rx{#+ iw  
adjustment lag 调整过程的时间差距;调整时差 F6~b#Jz&i  
adjustment mechanism 调整机制 RlPjki"Mg  
adjustment of loss 亏损调整 xL|?(pQ/BK  
adjustment process 调整过程;调整程序 Mi<*6j0  
adjustment range 调整幅度 i4 P$wlO  
administered exchange rate 受管制汇率 =SA 4\/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 20n%o&kG]8  
administration expenses 行政费用 VN?<[#ij  
administration fee 手续费;行政费 $B*qNYpPy.  
administration in bankruptcy 破产管理 HH+TjX/b  
administration order 遗产管理令 bL+sN"Km  
administrator 管理人;遗产管理人 NuHL5C?To  
administrator of the estate 遗产管理人 LZbRQ"!!o  
admission of debt 债项承认书 w"yK\OE  
admission of proof 接纳债权证明 NT'Ie]|  
advance 放贷款项;垫付款项;预支款项;预付款项 O^y$8OKEi,  
advance account 暂支帐目;预付款帐户 0qOM78rE  
advance compensation 预付补偿金 b$IY2W<Ln  
advance from shareholder 股东垫款 4 3}qaf[  
advance pending reimbursement 预支以待日后付还 -v;iMEZ)  
advanced economy 先进经济体系 //VG1@vaVX  
advancement 预付;预付财产 LPsh?Ca?N  
advances warrant 垫款令 %L.lkRs  
advancing 贷出 oC5gME"2  
adverse balance 逆差 FLw[Mg:L  
adverse exchange 逆汇 AsV8k _qZL  
advertisement addressed to shareholders 在报章刊登的致股东通告 GcPB'`!M  
advice for collection 托收通知书 L!`*R)I45  
advice of drawing 提款通知书;汇票通知书 }ZxW"5oq  
advice of payment 付款通知 jc3ExOH  
Advisory Committee [Securities and Futures Commission] |L*6x S[  
谘询委员会〔证券及期货事务监察委员会〕 9 Wxq)  
Advisory Committee on Diversification 经济多元化谘询委员会 ytg7p5{!i  
affidavit 誓章;遗产申报誓章 .0 rJIO  
affidavit of no receipt 述明无收款的誓章 ^XtHF|%0T  
affiliate 联号;联营公司;附属公司 fN~8L}!l  
affiliated company 附属公司;联号;联营公司 "#[o?_GaJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S^*(ALFPj  
affordability 负担能力 :h3#1fko  
African Development Bank [AfDB] 非洲开发银行 !$g(&  
after-acquired property 事后取得的财产 avF&F  
after-hours dealing 市后交易 f:)]FHPB1  
after-tax profit 税后盈利;税后利润;税后溢利 QSO5 z2|  
agency agreement 代理协议 i(dXA(p  
agency expenses 代理机构的开支 B(HNB\3u  
agency fee 代理费 ch%Q'DR_I)  
Agency Law 《代理法》 0:~gW#lD  
agent 代理人;承销人 J+-,^8)  
agent of company 公司代理人 K+(m'3`  
agent's fee 代理人费;经纪费 6,sRavs  
aggregate 总计;总数;总体数字 Y;~EcM  
aggregate amount 总款额;总额 rCV$N&rK  
aggregate assets and liabilities 总体资产与负债 LX&=uv%-^  
aggregate at constant price 按固定价格计算的总体数字 !H2C9l:rd  
aggregate demand 总需求 '5&B~ 1&  
aggregate gross position 总持仓量 Ut0qr kqF  
aggregate limit 总限额 ZYpD8u6U  
aggregate of salaries tax 合计薪俸税 r>n8`W  
aggregate performance 总体表现;总体业绩 1 8l~4"|fk  
aggregate supply 总体供应 h5h-}qBA  
aggregate surplus 总盈余 1"87EP   
aggregate total 整体总额 _Eet2;9  
aggregate value 总值;合计价值 C`=`Ce~|d  
aggregated basis 合计基准 3/]f4D{MMY  
aggregated net chargeable income 合计应课税入息实额 -K{\S2  
aggregation 合并计算;合计;总和 #l8K8GLuf  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;tZ}i4Ud  
aggregation of property 财产的总和 C={sE*&dYX  
agio 差价;贴水 q{N lF$X  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 B{=,VwaP_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6'3Ey'drH  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6EW"8RG`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4c493QOd  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 r-Xjy*T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R$~JhcX*l'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \H}@-*z+)  
agreement for a settlement 授产协议 #CBo  
agreement for assignment 转让协议 #RsIxpc  
agreement for sale 售卖协议;买卖协议 PDa06(t7  
agreement for sale and purchase 买卖协议 @5uyUSt]  
agreement for the payment of interest 支付利息协议 dW] Ej"W  
agreement for the repayment of money 还款协议 GLoL4el  
agreement of reinsurance 再保险协议 lB YS>4~  
Agricultural Bank of China 中国农业银行 {RWahnr{  
air passenger departure tax 飞机乘客离境税 hU=f?jo/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]7Xs=>"Iw  
airport tax 机场税 DY%T`}  
alcohol duty 酒精税 @)FXG~C*  
alienation 让与;让渡;转让 vErbX3RY2  
alimony 生活费;赡养费 aTs y)=N  
All Ordinaries Index [AOI] 所有普通股指数 la6e`  
all risks 全险;综合险 NWq [22X |  
All Sales Record for Stock Market 《股票市场成交报告》 6Wcn(h8%*  
Allied Capital Resources Limited 新联财务有限公司 s?z=q%-p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 oWn_3gzw;  
allocation letter 拨款信件 D0"yZp}  
allocation of fund 分配款项;预留款项 #&HarBxx  
allocation of profit 利润分配;溢利分配 w^vK7Z 1$  
allocation warrant 拨款令 *HfW(C$  
allotment 分配;配股 a-o hS=W  
allotment notice 股份配售通知;配股通知 2gNBPd)I  
allotment of shares 股份分配 iz$v8;w  
allowable 可获宽免;免税的 ~=aI2(b  
allowable business loss 可扣除的营业亏损 t2U]CI%  
allowable expenses 可扣税的支出 %E=,H?9&>  
allowance 免税额;津贴;备抵;准备金 +b:h5,  
allowance for debts 债项的免税额 wHDF TIDI  
allowance for depreciation by wear and tear 耗损折旧免税额 vFkyfX(   
allowance for funeral expenses 殡殓费的免税额 9fk\Ay1P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ff2.| 20  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ix l"'Q_z  
allowance to debtor 给债务人的津贴 ~vvQz"  
alteration of capital 资本更改 ?PH}b?f4  
alternate trustee 候补受托人 CMD`b  
amalgamation 合并 x#!{5;V&K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :+X2>Lu$FA  
ambit of charges 征税范围;收费范围 M`f;-  
amended valuation 经修订的估值 %)!~t8To  
American Commodities Exchange 美国商品交易所 RI< Yg#   
American Express Bank Limited 美国运通银行 ~P.-3  
American Stock Exchange 美国证券交易所 4h0jX 9  
amortization 摊销 m0q`A5!)  
amount due from banks 存放银行同业的款项 W.7d{ @n  
amount due from banks abroad 存放海外银行同业的款项 Y_TL4  
amount due from holding companies 控股公司欠款 p{pzOMi6  
amount due from local banks 存放本港银行同业的款项 }<x!95  
amount due to banks 银行同业的存款 V-o`L`(F`  
amount due to banks abroad 海外银行同业的存款 -^NAHE$bW  
amount due to holding companies 控股公司存款 wr6xuoH  
amount due to local banks 本港银行同业的存款 -n$rKEC4  
amount due to outport banks 外埠银行同业的存款 y*TNJJ|  
amount for note issue 发行纸币的款额 Z!BQtICs  
amount of bond 担保契据的款额 k kuQ"^<J  
amount of consideration 代价款额 r5$?4t  
amount of contribution 供款数额 /A`zy  
amount of indebtedness 负债款额 QK/+*hr;  
amount of principal of the loan 贷款本金额 #+5mpDh  
amount of rates chargeable 应征差饷数额 )}g4Rvr  
amount of share capital 股本额 `cTsS  
amount of sums assured 承保款额 A0 w `o  
amount of variation 变动幅度 (2a "W`  
amount of vote 拨款数额 bm]dz;ljh  
amount payable 应付款额 qCFXaj   
amount receivable 应收款额 pDnFT2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >ehWjL`8  
analysis 分析 }sN9QgE  
ancillary risk 附属风险 SwmPP-n  
annual account 周年帐目;周年帐目报表;年度决算;年结 T"0)%k8lJ  
annual accounting date 年结日期 oKqFZ,m[  
annual allowance 每年免税额;年积金;年度津贴;年津 M5bj |tQ4  
annual balance 年度余额 113x9+w[  
annual disposable income 每年可动用收入 , $F0D  
annual estimates 周年预算 X +  
annual fee 年费 pkMON}"mj  
annual general meeting 周年大会 I3y4O^?  
annual growth rate 年增率;每年增长率 Bjrv;)XH  
annual long-term supplement 长期个案每年补助金 lPSDY&`P  
annual pensionable emolument 可供计算退休金的年薪 i(qYyO'  
annual report 年报 C%7,#}[U/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i{x0#6_Y  
annual return 周年报表;周年申报表;每年报税表格 %}AY0fg?T  
Annual Return Rules 《周年报表规则》 V<R+A*gY:  
annual review of consumer prices 每年消费物价回顾 ~{tZ;YZ  
annual roll-forward basis 逐年延展方式 >Ki]8 &  
annual salary 年薪 \/dm}' `  
annual statement 年度报表;年度决算表 ur quVb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &+|4(d1  
annuitant 年金受益人 b5,}w:  
annuity 年金 y5tAp  
annuity contract 年金合约 &JQ@(w  
annuity on human life 人寿年金 %<o$ J~l~  
antecedent debt 先前的债项 ezy5Jqk5%  
ante-dated cheque 倒填日期支票 K*i1! "w  
anticipated expenditure 预期开支 Ac(Vw%  
anticipated net profit 预期纯利 4I[FE;^  
anticipated revenue 预期收入 E3C[o! 5  
anti-inflation measure 反通货膨胀措施  ` :  
anti-inflationary stance 反通货膨胀立场 g"AfI  
apparent deficit 表面赤字 '-~/!i+=  
apparent financial solvency 表面偿债能力 UA u4x 7  
apparent partner 表面合伙人 uF|ix.R6  
application for personal assessment 个人入息课税申请书 >WS& w;G  
application of fund 资金应用 wk 7_(gT`0  
application to release as liquidator and to destruct the books of accounts and documents h+d;`7Z>  
申请免除清盘人职务及毁灭帐簿与文件 g.sV$.T2K  
appointed actuary 委任精算师 cg5{o|x  
appointed auditor 委任核数师;委任审计师 uNGxz*e  
appointed trustee 委任的受托人 ] ,aAzjZ  
appointer 委任人 x!Y@31!Dy  
apportioned pro rata 按比例分摊 @ tp7tB ;  
apportionment 分配;分摊 Br$PL&e~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u! FSXX<  
apportionment formula 分摊方程式 )h!l%72  
apportionment of estate duty 遗产税的分摊 Yt<PKs#E  
appraisal 估价;评估 Y>m=cqR  
appreciable growth 可观增长 l,2z5p  
appreciable impact 显着影响 V.[#$ip6:  
appreciable increase 可观增长 '{*>hj5.8  
appreciation 增值;升值 P T.jR*  
appreciation against other currencies 相对其他货币升值 e9~4wt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PKs%-Uk  
appreciation tax 增值税 1 3az [  
appropriation 拨款;拨用;拨付 NKh {iSLm  
appropriation account 拨款帐目 ~"YNG?Rre  
Appropriation Bill 拨款法案 bHT@]`@@  
appropriation-in-aid system 补助拨款办法 %hb5C 4q  
approved assets 核准资产 RL)3k8pk  
approved basket stock 认可一篮子证券 d*(\'6?  
approved budget 核准预算 "8 mulE,  
approved charitable donation 认可慈善捐款 @{a-IW 3  
approved charitable institution 认可慈善机构 _Cs}&Bic_  
approved currency 核准货币;认可货币 T/6=A$4 #  
approved estimates 核准预算 "{xv|C<*n  
approved estimates of expenditure 核准开支预算 !27]1%Aw  
approved overseas insurer 核准海外保险人 U: jf9L2  
approved overseas trust company 核准海外信托公司 h4i $z-!  
approved pooled investment fund 核准汇集投资基金 ;i?!qB>baX  
approved provident fund scheme 认可公积金计划 TRok4uc  
approved provision 核准拨款 `5&V}"lB  
approved redeemable share 核准可赎回股份 W)~.o/;  
approved regional stock 认可地区性证券 %$KO]   
approved retirement scheme 认可退休金计划 L=FvLii.  
approved subordinated loan 核准附属贷款 *g6o ;c  
arbitrage 套戥;套汇;套利 c9@jyq_H?  
arbitrageur 套戥者;套汇者 3 pH` ]m2  
arbitrary amount 临时款项 4N0nU  
arrangement 措施;安排;协定 -d)n0)9  
arrears 欠款 !QspmCo+  
arrears of pay 欠付薪酬 f)P /@rh  
arrears of revenue 逾期未收税款;逾期未收的帐项 6+z]MT  
articles of association 组织章程;组织细则;组织章程细则 i)3\jO0&GU  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 xJGeIh5  
ascertainment of profit 确定利润 s@iCfXU  
"Asia Clear" “亚洲结算系统” *?"{T;4u~O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iRtDZoiD'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6x{IY  
Asian Development Fund [ADF] 亚洲发展基金 :J-5Q]#  
Asian dollar bond 亚洲美元债券 ~B\:  
Asian dollar market 亚洲美元市场 HwuPjc#  
Asian dollar rate 亚洲美元利率 %.U{):lNx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {3Wc<&D C1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _?c.3+;s  
asked price 沽盘;喊价;索价;卖方报价 r2'rf pQ  
assessable income 应评税入息 n"Vd"}sU.  
assessable loss 应评税亏损 T$;XJx  
assessable profit 应评税利润 Q0_W<+`  
assessable value 应评税值 =lD]sk  
assessed profit 估定利润 34:EpZO@  
assessed value 经评估价值 0M98y!A 5^  
assessment 评税;评定;估价;评税单 a $%[!vF  
assessment number 评税编号;估价编号 0Wm-` ZA  
assessment of additional tax 补加税评税 S$WM&9U   
assessment of performance 业绩评估;实绩评价 gXJ^o;R>M  
Assessor 评税主任 *b_54X%3  
asset price bubbles 资产价格泡沫 ~`H<sJ?9  
asset-backed securities 具资产保证的证券 &2igX?60  
assets accretion 资产增值 ;)a9Y?  
assets and liabilities 资产与负债 -"H4brj;G  
assets betterment statement 资产递增表;资产改进表  O+j:L  
assets lending 实物放款;有抵押贷款 :n9^:srGZH  
assets of the company passing on the death 死者去世时转移的公司资产 H\bIO!vb  
assets pledged as security for liabilities 用作负债抵押的资产 b15qy?`y  
assets portfolio 资产投资组合 j #YFwX4.  
assets price 资产价格 J@iN':l-  
assets quality 资产质素 3Q)>gh*  
assets realization 资产变现 nWu4HFi  
assets refinancing arrangement 资产再集资安排 elgQcJ99  
assets securitization 资产证券化 `p|vutk)U  
assets situated outside Hong Kong 在香港以外地方的资产 RY< b]|  
assets stripping 削减资产;拆卖资产 Uk6!Sb  
assets value 资产值 )&Bv\Tfjt  
assignee 承让人 j}l8k@f  
assignment 转让;转让书;转让契 3>Snd9Q  
assignment of interest 权益转让 %/zZ~WIf  
assignment of letters patent and trade mark 专利证书及商标转让 %Ege^4PE  
assignment of property 物业转让;物业转让书 v2sU$M  
assignment right 转让权 a6P.Zf7  
assignor 转让人 R?s\0  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 q:^Cw8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >IjLFM+U  
associate member 附属会员 <LN$[&f#  
associated body corporate 相联法人团体 q04Dj-2<  
associated company 相联公司;联属公司 {Z.@-Tl_  
associated corporation 相联法团 *xP:7K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^ ni_%`Ag  
公认会计师公会〔英国〕 4N j?UDa  
Association of Futures Exchange Brokers 香港期货经纪协会 &J:)*EjVl5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {[ *_HAy7  
association of underwriters 承保人组织  Jx w<*  
assumption of control 接管 m)}MkC-  
assurance 担保;保险;转易;转易书 id'# s  
assurance of interest 权益的转易 G - WJlu  
at 19XX price 按一九XX年价格计算 I_7EfAqg(  
at a discount 按赔价计算;按贴水价格计算;打折扣 It-*CD9  
at a premium 按溢价计算;按升水价格计算 q2vz#\A?  
at call 通知付款;按通知 He3zV\X[Z  
at constant market price 按固定市价计算 q/79'>`|ai  
at constant price 按固定价格计算 4&fnu/,Z  
at cost 按成本计算 =i?,y +<  
at current market price 按当时市价计算;按现时市价计算 U$uO%:4%  
at current price 按当时价格计算;按现时价格计算 wgrO W]e  
at factor cost 按要素成本计算;按生产要素成本计算 a0\UL"z#+  
at money-of-the-day price 按付款当日价格计算 G.TX1  
at or better 按指定或较佳价位〔买卖指令〕 "@$STptkc  
at par 按面值计算;平价 ?UDO%`X  
at sight 见票即付 #" -^;Z  
at the close 按收市盘 ':4pH#E  
at the opening 按开市盘 *'-^R9dN.S  
attestation 见证;见证条款 2"mj=}y6  
at-the-money option 平价期权 Ms)zEy>[Ql  
attorney 受权人;受托代表人 TVwYFX  
attornment 新拥有人承认书 vy2aNUmt  
attributable profit 可归属利润 ZQA C &:  
attributable share value 可归属股份价值 5&= n  
Auckland Stock Exchange 奥克兰证券交易所 m28w4   
auction 拍卖 p>3'77 V  
auctioneer 拍卖商 mC(t;{  
audit 审计;核数 U:hC! t:  
Audit Commission 审计署 " SqKS,J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Y3>\;W*?  
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〕 # HYkzjb  
audit review 帐目审查 ?GU!ke p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %nF\tVP3]  
audited account 审计帐目;经审计的帐目 QPE.b-S  
audited annual account 经审计的周年帐目 `wd*&vl  
audited balance sheet 经审计的资产负债表 W[<":NX2  
auditor 核数师;核数主任;审计师 Ct+%  
auditor's certificate 核数师证明书;审计师证明书 o1+]6s+j}  
auditor's report 核数师报告;审计师报告 ,6\f4/  
Aussie bond 澳元债券 Z]\^.x9S  
austerity budget 紧缩预算 ',Pk>f]AB-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x~tQYK   
Australia All Ordinaries Index 澳洲所有普通股票指数 % 6.jh#C  
Australian Dollar [AUD] 澳元 U-<"i6mg ?  
Australian Options Market 澳大利亚期权市场 !5!$h` g  
Australian Securities Commission 澳洲证券事务监察委员会 rxeXz<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [d>yo_iB  
Australian Stock Exchange 澳大利亚证券交易所 RGI6W{\  
Austrian Schilling [ATS] 奥地利先令 F6VIH(  
authentication 认证;鉴证 \ZZy`/~z*7  
authority to purchase 委托购买证;委购书 @$Kq<P  
authorization 认可;核准;授权;授权书 o{W]mr3D  
authorization by direction 指示授权 =XlIe{  
authorization by instruction 指令授权 ODA#vAc!  
authorization by warrant 令状授权 @ibPL+~-_  
authorization of unit trust 单位信托的认可 ?Zp!AV  
authorized agent 指定代理人 2!?z%s-S  
authorized capital 法定资本 { BL1j  
authorized clerk 出市员 '$-,;vnP0  
authorized dealer 认可交易商 <W') ~o}  
authorized financial institution 认可财务机构 % ul{nL:  
authorized fund 认可基金 X>8?p'*  
authorized fund house 获授权的基金公司;认可基金公司 fhx:EZ:~  
authorized institution 认可机构 ){6)?[G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 UVUO}B@[S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z>;+'>XXgx  
authorized insurer 获授权保险人;获认可承保人 L b;vrh;A  
authorized investment 特准投资项目 wN hR(M7  
authorized person 获授权人 rss.F3dK  
authorized representative 获授权代表 1t=X: ]0j  
authorized share capital 法定股本 dU^<7 K:S  
automated quotation system 自动报价系统 ATp  6-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C?|3\@7  
自动交易系统〔香港期货交易所有限公司〕 r ;8z"*  
automatic adjustment mechanism 自动调整机制 N@a'd0oTd  
automatic adjustment system 自动调整系统 |ZlT>u  
Automatic Clearing House 自动票据交换所 166c\QO  
automatic exchange rates accumulation system 自动化汇率累集系统 ]pTw]SK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /Py>HzRE:  
automatic teller machine [ATM] 自动柜员机 '?3z6%  
autopay 自动转帐 ptni'W3  
available assets 可用资产 lA-!~SM v"  
available fiscal reserve 现存财政储备 ey\{C`(__y  
available profit 可用利润 UZXcKl>u  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8'WMspX  
average 平均;平均数;海损 f<altz_\q  
average basic salary 平均基本薪金 rtmt 3  
average consumer expenditure 平均消费开支;一般消费开支 ^|i\d \  
average cost 平均成本 U]U)'  
average cost of land production 增辟土地平均成本 L^{;jgd&T9  
average daily turnover 平均每日成交额 $_zkq@  
average daily wage rate 平均每日工资率 m&0BbyE.z  
average expenditure pattern 平均开支模式 G_N-}J>EP  
average growth rate 平均增长率 1za'u_  
average net fixed assets 固定资产平均净值 ,xD*^>!  
average of relatives 相对价格平均数 x$ J.SbW  
average price 平均价格 jNG?2/P6&  
average propensity to consume 平均消费倾向;一般消费倾向 1(7.V-(G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 vcJb\LW  
average rate 平均率 f"<@6Axq  
average revenue 平均收入;平均收益 7h#faOP  
average stock 平均库存;平均存货 OK?3,<x  
average yearly rent 平均年租 J$9xC{L4  
avoidance of double taxation 避免双重课税 AKC foJ  
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 UQ.D!q  
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