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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: "_1)CDqP  
A share A股;甲类股份 Bc5+ss  
abatement of tax 减税;减扣免税额 W 7sn+g \  
ABN AMRO Bank N.V. 荷兰银行 R2<s0l  
above-the-line expenditure 线上项目支出;经常预算支出 "i^ GmVn  
above-the-line receipt 线上项目收入;经常预算收入 EGVM)ur  
ABSA Asia Limited 南非联合亚洲有限公司 g>JLDQdc  
absolute change 绝对数值变更 :-T*gqj|  
absolute expenditure 实际开支 @N@F,~[RR2  
absolute guideline figure 绝对准则数字 ;C.S3}  
absolute interest 绝对权益 i)a%!1Ar  
absolute order of discharge 绝对破产解除令 #5} wuj%5  
absolute profit margin 绝对利润幅度 6gL-OJNo  
absolute value 实值;绝对值 sD;M!K_  
absolutely vested interest 绝对既得权益 ^teq[l$;  
absorbed cost 已吸收成本;已分摊成本 dT"hNHaf  
absorption 吸收;分摊;合并 WKfkKk;G  
absorption rate 吸收率;摊配率;分摊率 $g0+,ll[6  
ACB Finance Limited 亚洲商业财务有限公司 ^D%Za'  
acceptable form of reciprocity 合理的互惠条件 $sHP\{  
acceptable rate 适当利率;适当汇率 ]6r;}1c  
acceptance agreement 承兑协议 "R>FqX6FB  
acceptance for honour 参加承兑 n2B){~vE  
acceptor 承兑人;接受人;受票人 e'%v1-&sP  
acceptor for honour 参加承兑人 w o bgu  
accident insurance 意外保险 O^Q7b7}y  
Accident Insurance Association of Hong Kong 香港意外保险公会 9;.(u'y|  
accident insurance scheme 意外保险计划 ElhRF{R  
accident year basis 意外年度基准 -a,-J]d0+  
accommodation 通融;贷款 HBS\<}  
accommodation bill 通融票据;空头票据 TfYVw~p_%  
accommodation party 汇票代发人 }je,")#W  
account balance 帐户余额;帐户结余 s#~GH6/  
account book 帐簿 |1b _*G4|  
account collected in advance 预收款项 2Y\ d<.M  
account current book 往来帐簿 >@xrs  
account of after-acquired property 事后取得的财产报告 K_)eWf0a  
account of defaulter 拖欠帐目 ~c^>54  
account payable 应付帐款 tz4 ]qOH8  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Qd}m`YW-f$  
account receivable 应收帐款 xsd_Uu*  
account receivable report 应收帐款报表 L37Y+C//  
account statement 结单;帐单;会计财务报表 x3jb%`o#!  
account title 帐户名称;会计科目 <h%O?mkC  
accountant's report 会计师报告 g VQjL+_W  
Accountant's Report Rules 会计师报告规则 IW 21T   
accounting and auditing procedure 会计与审计程序;会计与核数程序 {~!q`Dr3?q  
Accounting Arrangements 《会计安排》 z%MW!x  
accounting basis 会计基础 wW>zgTG  
accounting by Official Receiver 破产管理署署长呈交的帐目 -p3Re9  
Accounting Circular 《会计通告》 w(kf  
accounting class 会计类别 x~xa6  
accounting date 记帐日期;会计结算日期 @1*ohdHH  
accounting for money 款项核算 mxb(<9O  
Accounting Officer 会计主任 JJ;[,  
accounting period 会计报告期;会计期 bM8If"  
accounting policy 会计政策;会计方针 ~gB>) ]  
accounting practice 会计惯例 ST\$=  
accounting principle 会计准则 s! n<}C  
accounting record 会计记录 |D, +P  
accounting report 会计报告 PH"n{lW.T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ee`1F#c  
Accounting Society of China 中国会计学会 WVVJ  
accounting statement 会计报表 G}&Sle]  
accounting system 会计制度;会计系统 n 1!?"m!  
accounting transaction 会计事项;帐务交易 XsnF~)YW  
accounting treatment 会计处理 J7r|atSk  
accounting year 会计年度 D8 hr?:I9  
accretion 增值;添加 T&Lb<'f  
accrual 应计项目;应累算数目 O_Oj|'bBC  
accrual basis 应计制;权责发生制 >3z5ww  
accrual basis accounting 应计制会计;权责发生制会计 =bEda]  
accrue 应累算;应计 <n]x#0p  
accrued benefit 应累算利益 W5SJ^,d)J  
accrued charges 应计费用 Eb=}FuV  
accrued cumulative preference share dividend 应累算的累积优先股股息 aN"DkUYZM  
accrued expenses 应累算费用 JV;OGh>  
accrued interest payable 应付利息;应计未付利息 ^^5&QSB:'  
accrued interest receivable 应收利息;应计未收利息 _YF%V;X  
accrued right 累算权益 [B+W%g(c-  
accruing profit 应累算的利润 lP<:tR~K  
accumulated fiscal reserve 累积财政储备 Mn)@{^  
accumulated profit 累积利润;滚存溢利 OKoan$#sn  
accumulated reserve 累积储备 6`f2-f9%iq  
accumulation of surplus income 累积收益盈余 \Gc+WpS(  
acquired assets 既得资产 tKpmm`2  
acquisition 收购;购置;取得 qK)73eNSR  
acquisition cost 购置成本 V0)fZS@tf  
acquisition expenses 购置费用 F&&$Qn_+  
acquisition of 100% interest 收购全部股权 F7Zwh5W  
acquisition of control 取得控制权 2Lx3=k  
acquisition of fixed assets 购置固定资产 fFc/ d(  
acquisition of shell “买壳” k+ze74_"  
acquisition price 收购价 EVoE szR  
act of God 天灾 rwGKfoKI  
acting partner 执事合伙人 Hla0 5N' 4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 >Z1sb  n  
active partner 积极参与的合伙人 t+eVR8  
active trading 交投活跃 >Q(3*d >  
actual circulation 实际流通 B>2tZZko  
actual cost 实际成本 Y'ow  
actual expenditure 实际开支;实际支出 ~$~5qwl  
actual income 实际入息;实际收入;实际收益 z_|/5$T>U  
actual market 现货市场 /kfgx{jZ  
actual price 现货价;实际价格 3g >B"t  
actual profit 实际利润 a[ex[TRKe  
actual quotation 实盘;实际价位;实际报价 ,G2TVjz  
actual year basis 按实际年度计算 2sJ(awN>  
actuals 实货 92 [; Y  
actuarial investigation 精算调查 0zi~p>*nJC  
actuarial principle 精算原则 $C `;fA  
actuarial report 精算师报告 Z4lO?S5%J  
Actuarial Society of Hong Kong 香港精算学会 YGrg  
actuarial valuation 精算师估值 zRyuq1Zyc,  
actuary 精算师 vMS |$L  
ad referendum agreement 暂定协议;有待覆核的协定 0PWg;>^'  
ad valorem duty 从价税;按值征税 ^Y'HaneoM  
ad valorem duty system 从价税制 UX dUO@  
ad valorem fee 从价费 h@[R6G|  
ad valorem tariff 从价关税 R00eisd  
additional allowance 额外免税额 )BwjZMJ.N  
additional amount for unexpired risk 未过期风险的额外款额 +t?3T-@Ks  
additional assessable profit 补加应评税利润 Xwhui4'w  
additional assessment 补加评税 ( vca&wI!  
additional commitment 额外承担 9T1ZL5  
additional commitment vote 额外承担拨款 u,UmrR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |]c8jG\h  
additional dependent parent allowance 供养父母额外免税额 DK$s&zf  
additional provision 额外拨款 $f zaPD4.  
additional stamp duty 附加印花税 f\jLqZY  
additional tax 补加税罚款;补加税款 e:5bzk!~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Iu <?&9t  
adjudged bankrupt 被裁定破产 9o+)?1\  
adjudicated bankrupt 裁定破产人 QDhOhGK  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 JhLgCnm  
adjudication of bankruptcy 裁定破产;宣告破产 AT%u%cE-  
adjudication of insolvency 裁定无力偿还债务 07[_.i.l  
adjusted actual 经调整的实数;调整后的实数 o}$ EG  
adjusted current assets 经调整的流动资产;调整后的流动资产 2* 2wY=  
adjusted figure 经调整的数字;调整后的数额 }yz (xH  
adjusted liabilities 经调整的负债;调整后的负债 Jl&-,Vjb  
adjusted loss 经调整的亏损;调整后的亏损 %oO4|JkJX  
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 7:2WgL o  
adjusted profit 经调整的利润;调整后的利润 !Ze5)g%H  
adjusted surplus 经调整的盈余额;调整后的盈余额 4 XAQVq5  
adjusted value 经调整的价值;调整后的价值 sNLs\4v  
adjustment 调整;修订;理算〔保险〕 aXoVy&x=  
adjustment centre 调剂中心 jJ5W>Q1mK$  
adjustment lag 调整过程的时间差距;调整时差 K|Di1)7=/  
adjustment mechanism 调整机制 v+X)Qmzf~  
adjustment of loss 亏损调整 4B^ZnFJ%m  
adjustment process 调整过程;调整程序 u4/kR  
adjustment range 调整幅度 {o>j6RS\  
administered exchange rate 受管制汇率 nYX@J6!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W`u[h0\c  
administration expenses 行政费用 &MCbYph,  
administration fee 手续费;行政费  t$De/Uq  
administration in bankruptcy 破产管理 ayfFVTy1d  
administration order 遗产管理令 &8vCZN^  
administrator 管理人;遗产管理人 < Pky9o;  
administrator of the estate 遗产管理人 MZT23 [+  
admission of debt 债项承认书 <x<"n t  
admission of proof 接纳债权证明 ;u>DNG|.  
advance 放贷款项;垫付款项;预支款项;预付款项 `nZ)>  
advance account 暂支帐目;预付款帐户 RE/~#k@a  
advance compensation 预付补偿金 1fZ(l"  
advance from shareholder 股东垫款 e=+?K5q{P(  
advance pending reimbursement 预支以待日后付还  7*?}:  
advanced economy 先进经济体系 E<Q f!2s$  
advancement 预付;预付财产 2u5|8  
advances warrant 垫款令 i*@< y/&'  
advancing 贷出 iT%} $Lu~  
adverse balance 逆差 <OIIoB?t  
adverse exchange 逆汇 dF2nEaN0%  
advertisement addressed to shareholders 在报章刊登的致股东通告 D"a~ #^  
advice for collection 托收通知书 |\7 ET[X q  
advice of drawing 提款通知书;汇票通知书 :>Ay^{vf=  
advice of payment 付款通知 -}KC=,]vh  
Advisory Committee [Securities and Futures Commission] @*6 C=LL  
谘询委员会〔证券及期货事务监察委员会〕 Z7=`VNHc  
Advisory Committee on Diversification 经济多元化谘询委员会 WjlZ6g2i  
affidavit 誓章;遗产申报誓章 /N&CaH\;^$  
affidavit of no receipt 述明无收款的誓章 C,NJb+J  
affiliate 联号;联营公司;附属公司 /J WGifH  
affiliated company 附属公司;联号;联营公司 7eV di*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {o.FlX  
affordability 负担能力 U 15H2-`  
African Development Bank [AfDB] 非洲开发银行 4#:W.]U8  
after-acquired property 事后取得的财产 '2[albxSc  
after-hours dealing 市后交易 @ < Q|5  
after-tax profit 税后盈利;税后利润;税后溢利 n6BQk 2l  
agency agreement 代理协议 m>MB7,C;N  
agency expenses 代理机构的开支 .~l=zu  
agency fee 代理费 34Kw!  
Agency Law 《代理法》 BZ?.D_bu  
agent 代理人;承销人 *q-['"f  
agent of company 公司代理人 U G~ba  
agent's fee 代理人费;经纪费 }<9cL'  
aggregate 总计;总数;总体数字 TzNn^ir=HX  
aggregate amount 总款额;总额 /assq+H  
aggregate assets and liabilities 总体资产与负债 V;,{}  
aggregate at constant price 按固定价格计算的总体数字 qLB) XnQ  
aggregate demand 总需求 a 0GpfW$t  
aggregate gross position 总持仓量 yrC7F` .  
aggregate limit 总限额 v~@pMA$(h  
aggregate of salaries tax 合计薪俸税 ):b$xNn  
aggregate performance 总体表现;总体业绩 GJoS #s  
aggregate supply 总体供应 x7eQ2h6O  
aggregate surplus 总盈余 1$p2}Bf {n  
aggregate total 整体总额 0 g?z&?  
aggregate value 总值;合计价值 5Hw~2 ?a,  
aggregated basis 合计基准 v5QqS8u_C  
aggregated net chargeable income 合计应课税入息实额 2AO~HxF  
aggregation 合并计算;合计;总和 jAm3HI   
aggregation of incomes of husband and wife 夫妇入息合并计算 MM x9(`t*.  
aggregation of property 财产的总和 PqiB\~o@Z  
agio 差价;贴水 )|DM~%$QM  
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》 \E*d\hrl{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $ >u*} X9  
《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》 B(n{e53 9f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hHT_V2*  
《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》 z$?~Y(EY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +h r@#n4A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RM!<8fXYD  
agreement for a settlement 授产协议 5a hVeY  
agreement for assignment 转让协议 4<lRPsvgc  
agreement for sale 售卖协议;买卖协议 Wb?8j M  
agreement for sale and purchase 买卖协议 &QGdLXOn  
agreement for the payment of interest 支付利息协议 HLV2~5Txc  
agreement for the repayment of money 还款协议 4Dw@r{  
agreement of reinsurance 再保险协议 mg$]QnbAnH  
Agricultural Bank of China 中国农业银行 Dk(1}%0U/  
air passenger departure tax 飞机乘客离境税 >JC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iC9 8_o_9  
airport tax 机场税 f;xkT  
alcohol duty 酒精税  wv\w;'  
alienation 让与;让渡;转让 L;'"A#Pa  
alimony 生活费;赡养费 b-{=s +:  
All Ordinaries Index [AOI] 所有普通股指数 (4dhuT  
all risks 全险;综合险 K0 }p i +=  
All Sales Record for Stock Market 《股票市场成交报告》 JU^lyi!  
Allied Capital Resources Limited 新联财务有限公司 ]Zyur`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 to=y#$_  
allocation letter 拨款信件 8(~K~q[Cr  
allocation of fund 分配款项;预留款项 `m!j$,c.  
allocation of profit 利润分配;溢利分配 k=4N.*#`y  
allocation warrant 拨款令 CkdP#}f  
allotment 分配;配股 ^`)) C;  
allotment notice 股份配售通知;配股通知 &iA?+kV  
allotment of shares 股份分配 A<qTg`gA  
allowable 可获宽免;免税的 S/ODq L|  
allowable business loss 可扣除的营业亏损 w6{TE(]zp  
allowable expenses 可扣税的支出 5`gQ~   
allowance 免税额;津贴;备抵;准备金 YYu6W@m]  
allowance for debts 债项的免税额 :qIXY/  
allowance for depreciation by wear and tear 耗损折旧免税额 3P^sM1  
allowance for funeral expenses 殡殓费的免税额 'F$l{iR  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Od %"B\  
allowance for repairs and outgoings 修葺及支出方面的免税额 O0pDd4)"  
allowance to debtor 给债务人的津贴 49dd5ddr  
alteration of capital 资本更改 NT+?  #0I  
alternate trustee 候补受托人 Z^IPZF  
amalgamation 合并 #>mr[   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qg[/%$x.  
ambit of charges 征税范围;收费范围 bS"fkf9  
amended valuation 经修订的估值 Xt@Z}B))pu  
American Commodities Exchange 美国商品交易所 cxr=k%~}J  
American Express Bank Limited 美国运通银行 N =QfP  
American Stock Exchange 美国证券交易所 Y! gCMLL  
amortization 摊销 glF; e T  
amount due from banks 存放银行同业的款项 Y<Fz)dQo  
amount due from banks abroad 存放海外银行同业的款项 {O`w,dMOI  
amount due from holding companies 控股公司欠款 -Ty*aov  
amount due from local banks 存放本港银行同业的款项 D~$r\ ]av  
amount due to banks 银行同业的存款 al9t^  
amount due to banks abroad 海外银行同业的存款 zN:K%AiGxe  
amount due to holding companies 控股公司存款 f^"N!f a  
amount due to local banks 本港银行同业的存款 aW`Lec{.  
amount due to outport banks 外埠银行同业的存款 c;n *AK  
amount for note issue 发行纸币的款额 t<|NLk.  
amount of bond 担保契据的款额 I| b2acW  
amount of consideration 代价款额 #~l(]h@ )  
amount of contribution 供款数额 p~,]*y:XT  
amount of indebtedness 负债款额 ^k#P5oV  
amount of principal of the loan 贷款本金额 _J? Dq  
amount of rates chargeable 应征差饷数额 lo,$-bJ,<,  
amount of share capital 股本额 h_T7% #0  
amount of sums assured 承保款额 JaL%qco  
amount of variation 变动幅度 KNLfp1!  
amount of vote 拨款数额 nEkR1^30  
amount payable 应付款额 86mp=6@  
amount receivable 应收款额 |]ZYa.+:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =MLcm^b  
analysis 分析 KjE+QUa  
ancillary risk 附属风险 Y~(Md@!0S  
annual account 周年帐目;周年帐目报表;年度决算;年结 <c,u3cp  
annual accounting date 年结日期 0Pe>Es|^A#  
annual allowance 每年免税额;年积金;年度津贴;年津 NF0%}II&xK  
annual balance 年度余额 o)2W`i&  
annual disposable income 每年可动用收入  )8UWhl=  
annual estimates 周年预算 thvYL.U :  
annual fee 年费 {'2@(^3  
annual general meeting 周年大会 o17ekML  
annual growth rate 年增率;每年增长率 /gu%:vq  
annual long-term supplement 长期个案每年补助金 [>1OJY.S}T  
annual pensionable emolument 可供计算退休金的年薪 2U:H545]]  
annual report 年报 km1~yQ"bH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vOc 9ZE  
annual return 周年报表;周年申报表;每年报税表格 P}TI q#  
Annual Return Rules 《周年报表规则》 mHBnC&-/  
annual review of consumer prices 每年消费物价回顾 T<w5vqFDu  
annual roll-forward basis 逐年延展方式 cvfr)K[0  
annual salary 年薪 E7Y`|nT  
annual statement 年度报表;年度决算表  uJ5Eka  
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 |Clut~G  
annuitant 年金受益人 f' aVV!  
annuity 年金 D*F4it.  
annuity contract 年金合约 j.L-{6_s>~  
annuity on human life 人寿年金 Ffv`kn@  
antecedent debt 先前的债项 !H irhD N  
ante-dated cheque 倒填日期支票 0 rXx RQ  
anticipated expenditure 预期开支 }c}| $h^Y  
anticipated net profit 预期纯利 [h34d5'w  
anticipated revenue 预期收入 DJ(q 7W  
anti-inflation measure 反通货膨胀措施 <B6&I$Wc+  
anti-inflationary stance 反通货膨胀立场 $} =krz:r  
apparent deficit 表面赤字 WeQk<y  
apparent financial solvency 表面偿债能力 lobGj8uxq  
apparent partner 表面合伙人 7~GB;1n  
application for personal assessment 个人入息课税申请书 B,@c; K  
application of fund 资金应用 ]):<ZsT  
application to release as liquidator and to destruct the books of accounts and documents Tp-l^?O-p  
申请免除清盘人职务及毁灭帐簿与文件 {jho&Ai  
appointed actuary 委任精算师 kMOpi =Z1  
appointed auditor 委任核数师;委任审计师 R@6zGZ1  
appointed trustee 委任的受托人 jlBanGs?  
appointer 委任人 i]|Yg$  
apportioned pro rata 按比例分摊 F;l$.9?.s  
apportionment 分配;分摊 ,XIz?R>;c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xg NJeQ  
apportionment formula 分摊方程式 Rx);7j/5  
apportionment of estate duty 遗产税的分摊 nZ@&2YPlem  
appraisal 估价;评估 ]zQo>W$  
appreciable growth 可观增长 w[ !^;#  
appreciable impact 显着影响 gUpb4uN  
appreciable increase 可观增长 .$%Soyr?,  
appreciation 增值;升值 4)"n RjGg  
appreciation against other currencies 相对其他货币升值 }f8Uc+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L}}y'^(  
appreciation tax 增值税 K!'AkTW+-  
appropriation 拨款;拨用;拨付 C0 /g1;p(  
appropriation account 拨款帐目 w - Pk7I  
Appropriation Bill 拨款法案 3&[>u;Bp  
appropriation-in-aid system 补助拨款办法 DiEluA&w9  
approved assets 核准资产 M5*{  
approved basket stock 认可一篮子证券 I{lT>go  
approved budget 核准预算 ,>:;#2+og  
approved charitable donation 认可慈善捐款 #L{OV)a<  
approved charitable institution 认可慈善机构 3'c0#h@VD  
approved currency 核准货币;认可货币 GA?87N  
approved estimates 核准预算 H*Kj3NgY  
approved estimates of expenditure 核准开支预算 D!.+Y-+Xzu  
approved overseas insurer 核准海外保险人 P~G1EK|4  
approved overseas trust company 核准海外信托公司 Fx $Q;H!.  
approved pooled investment fund 核准汇集投资基金 @:U+9[  
approved provident fund scheme 认可公积金计划 YE=q:Bv  
approved provision 核准拨款 +AHUp)  
approved redeemable share 核准可赎回股份 P  '>SmQ  
approved regional stock 认可地区性证券 $T`<Qq-r  
approved retirement scheme 认可退休金计划 )Lwc  
approved subordinated loan 核准附属贷款 5fm?Lxr&?  
arbitrage 套戥;套汇;套利 kIGbG;"_  
arbitrageur 套戥者;套汇者 niqN{  
arbitrary amount 临时款项 `xywho%/Y  
arrangement 措施;安排;协定 gOr%!QaF  
arrears 欠款 `S2[5i  
arrears of pay 欠付薪酬 8g:;)u4$P  
arrears of revenue 逾期未收税款;逾期未收的帐项 BVr0Gk  
articles of association 组织章程;组织细则;组织章程细则 GW$.lo1|)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &g.+V/<[  
ascertainment of profit 确定利润 3$m4q`J  
"Asia Clear" “亚洲结算系统” VA9Gb 9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %_(H{y_!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m^H21P"z  
Asian Development Fund [ADF] 亚洲发展基金 F6K4#t+9  
Asian dollar bond 亚洲美元债券 qnoNT%xazo  
Asian dollar market 亚洲美元市场 s_> f5/i2  
Asian dollar rate 亚洲美元利率 (d<4"!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )@L'wW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e?Ho a$k  
asked price 沽盘;喊价;索价;卖方报价 98WZ){+,m  
assessable income 应评税入息 ;Y; qg  
assessable loss 应评税亏损 59!Fkd3  
assessable profit 应评税利润 LNa$ X5`  
assessable value 应评税值 `X`2:@gQ  
assessed profit 估定利润 7hi"6,  
assessed value 经评估价值 aS pWsT  
assessment 评税;评定;估价;评税单 #F*1V(!  
assessment number 评税编号;估价编号 ,daKC  
assessment of additional tax 补加税评税 ^~$)F_`"  
assessment of performance 业绩评估;实绩评价 RgGyoZ  
Assessor 评税主任 _x? uU  
asset price bubbles 资产价格泡沫 ObE,$_ k  
asset-backed securities 具资产保证的证券 ;+tpvnV;]  
assets accretion 资产增值 GD:4"$)[o  
assets and liabilities 资产与负债 :sP!p`dl  
assets betterment statement 资产递增表;资产改进表 3Ezy %7  
assets lending 实物放款;有抵押贷款 jWY$5Vq<H  
assets of the company passing on the death 死者去世时转移的公司资产 ?APe R,"V  
assets pledged as security for liabilities 用作负债抵押的资产 13+<Q \  
assets portfolio 资产投资组合 `"@g8PWe  
assets price 资产价格 }Y*VAnY6;  
assets quality 资产质素 ' /$d0`3B>  
assets realization 资产变现 <TE%Prd}`  
assets refinancing arrangement 资产再集资安排 9{$<0,?  
assets securitization 资产证券化 Pf_S[ sm  
assets situated outside Hong Kong 在香港以外地方的资产 E-{^E.w1  
assets stripping 削减资产;拆卖资产 Y= ]dvc  
assets value 资产值 GHHav12][  
assignee 承让人 bg3"W,bv%  
assignment 转让;转让书;转让契 Ga^Zb^y  
assignment of interest 权益转让 8-lOB  
assignment of letters patent and trade mark 专利证书及商标转让 5 gv/Pq&  
assignment of property 物业转让;物业转让书 ! /NG.Wf  
assignment right 转让权 J%jB?2 1:o  
assignor 转让人 c= x,ijY "  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 qt3PXqR7 :  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cI=r+ OGk*  
associate member 附属会员 ,i0b)=!o  
associated body corporate 相联法人团体 ~\cO"(y5:O  
associated company 相联公司;联属公司 f_imyzP   
associated corporation 相联法团 581e+iC~<H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] js8{]04y  
公认会计师公会〔英国〕 b.@P%`@a.  
Association of Futures Exchange Brokers 香港期货经纪协会 E!Zx#XP1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sU!6hk  
association of underwriters 承保人组织 d)[;e()  
assumption of control 接管 TeWMp6u,r  
assurance 担保;保险;转易;转易书 x+h~gckLb  
assurance of interest 权益的转易 1$2D O  
at 19XX price 按一九XX年价格计算 X5]TY]  
at a discount 按赔价计算;按贴水价格计算;打折扣 `$~Rxz Z g  
at a premium 按溢价计算;按升水价格计算 Fk6x<^Q<w  
at call 通知付款;按通知 8UMF q  
at constant market price 按固定市价计算 *5wu   
at constant price 按固定价格计算 uu/+.9  
at cost 按成本计算 d @*GUmJ  
at current market price 按当时市价计算;按现时市价计算 @_"9Dy Y%  
at current price 按当时价格计算;按现时价格计算 O4g+D#Lu  
at factor cost 按要素成本计算;按生产要素成本计算 s (0*  
at money-of-the-day price 按付款当日价格计算 1O!/g  
at or better 按指定或较佳价位〔买卖指令〕 90# ;?#  
at par 按面值计算;平价 I"t(%2*q  
at sight 见票即付 'r@:Cz3e*I  
at the close 按收市盘 Qf| U0  
at the opening 按开市盘 nZ_v/?O  
attestation 见证;见证条款 ,j?.4{rHJ  
at-the-money option 平价期权 SR8qt z/V  
attorney 受权人;受托代表人 c=[O `/f  
attornment 新拥有人承认书 1N\D5g3  
attributable profit 可归属利润 c=;:R0_'t  
attributable share value 可归属股份价值 N,J9Wu ZJ\  
Auckland Stock Exchange 奥克兰证券交易所 * FeQ*`r  
auction 拍卖 1Fe^Qb5G  
auctioneer 拍卖商 (Si=m;g  
audit 审计;核数 p:OPw D+  
Audit Commission 审计署 2qHf'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >F@qpjoQE  
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〕 ooj~&fu  
audit review 帐目审查 ?+t1ME|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8LI-gp\ 2  
audited account 审计帐目;经审计的帐目 {Rear 2  
audited annual account 经审计的周年帐目 JI/_ce  
audited balance sheet 经审计的资产负债表 X>I)~z}9#  
auditor 核数师;核数主任;审计师 a|BcnYN  
auditor's certificate 核数师证明书;审计师证明书 $x#FgD(iI  
auditor's report 核数师报告;审计师报告 ^Q{Bq  
Aussie bond 澳元债券 H3H_u4_?SE  
austerity budget 紧缩预算 /R LI,.%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NJ MJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 X]y )ZF26  
Australian Dollar [AUD] 澳元 Dl&GJ`&:p  
Australian Options Market 澳大利亚期权市场 v`c$!L5  
Australian Securities Commission 澳洲证券事务监察委员会 v6GsoQmA   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jhGlG-^  
Australian Stock Exchange 澳大利亚证券交易所 S\wW)Pv8  
Austrian Schilling [ATS] 奥地利先令 ;c -3g]  
authentication 认证;鉴证 1 Vy,&[c~"  
authority to purchase 委托购买证;委购书 &5%dhc4&!&  
authorization 认可;核准;授权;授权书 cDrebU  
authorization by direction 指示授权  2T)sXBu  
authorization by instruction 指令授权 6QNs\Ucb+  
authorization by warrant 令状授权 #n  
authorization of unit trust 单位信托的认可 L!'k ! k  
authorized agent 指定代理人 A;J MV+2N  
authorized capital 法定资本 >m'x8xB=  
authorized clerk 出市员 +-a&2J;J'  
authorized dealer 认可交易商 ,SScf98,j  
authorized financial institution 认可财务机构 D%7kBfCb  
authorized fund 认可基金 U{ ;l0 2S  
authorized fund house 获授权的基金公司;认可基金公司 *RR[H6B^]X  
authorized institution 认可机构  UkfB^hA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +<.\5+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -#29xRPk  
authorized insurer 获授权保险人;获认可承保人 w# * 1/N  
authorized investment 特准投资项目 %@R~DBS  
authorized person 获授权人 e#/kNHl  
authorized representative 获授权代表 *8ExRQZ$  
authorized share capital 法定股本 `*\{.;,]#  
automated quotation system 自动报价系统 .9|u QEL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3_`szl-  
自动交易系统〔香港期货交易所有限公司〕 l12$l<x&M  
automatic adjustment mechanism 自动调整机制 (X6sSO  
automatic adjustment system 自动调整系统 ~JuKV&&}K  
Automatic Clearing House 自动票据交换所 S)A'Y]2X  
automatic exchange rates accumulation system 自动化汇率累集系统 H<ZU#U0FZf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Sg] J7;]  
automatic teller machine [ATM] 自动柜员机 S='syq>Aok  
autopay 自动转帐 O{k:yVb  
available assets 可用资产 ]Y.deVw3i  
available fiscal reserve 现存财政储备 fA! 6sB  
available profit 可用利润 q6wr=OWD  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 15zrrU~D  
average 平均;平均数;海损 y_}SK6{  
average basic salary 平均基本薪金 o0p T6N)  
average consumer expenditure 平均消费开支;一般消费开支 WA)Ij(M8 p  
average cost 平均成本 z{BA4sn  
average cost of land production 增辟土地平均成本 m_!U}!  
average daily turnover 平均每日成交额 NNa1EXZ[  
average daily wage rate 平均每日工资率 l SkEuN  
average expenditure pattern 平均开支模式 3^.8.q(6  
average growth rate 平均增长率 \NXQ  
average net fixed assets 固定资产平均净值 *C,N'M<u  
average of relatives 相对价格平均数 /.=r>a }l  
average price 平均价格  yu ,h\  
average propensity to consume 平均消费倾向;一般消费倾向 &!y]:CC{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^ft]b2i  
average rate 平均率 l[/q%Ca'>  
average revenue 平均收入;平均收益 fw{,bJ(U  
average stock 平均库存;平均存货 .h;Se  
average yearly rent 平均年租 >&H~nGP.  
avoidance of double taxation 避免双重课税 t#<KxwhcN  
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&^NwgRCF  
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