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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/aigA[1  
A share A股;甲类股份 $@+\_f'bU>  
abatement of tax 减税;减扣免税额 tTe\#o`  
ABN AMRO Bank N.V. 荷兰银行 =El.uBz{  
above-the-line expenditure 线上项目支出;经常预算支出 F4>}mIA  
above-the-line receipt 线上项目收入;经常预算收入 wqyx{W`~w  
ABSA Asia Limited 南非联合亚洲有限公司 ^o,Hu#  
absolute change 绝对数值变更 {;);E  
absolute expenditure 实际开支 ~d?7\:n  
absolute guideline figure 绝对准则数字 @~'c(+<3  
absolute interest 绝对权益 R*/%+  
absolute order of discharge 绝对破产解除令 /A[AHJ<[?  
absolute profit margin 绝对利润幅度 $}2m%$vJO  
absolute value 实值;绝对值 FVT_%"%C9  
absolutely vested interest 绝对既得权益 \06fP4?  
absorbed cost 已吸收成本;已分摊成本 fyYT#r  
absorption 吸收;分摊;合并 Z%6I$KAN8  
absorption rate 吸收率;摊配率;分摊率 F N;X"it.  
ACB Finance Limited 亚洲商业财务有限公司 h|mh_T{+  
acceptable form of reciprocity 合理的互惠条件 :e ?qm7cB  
acceptable rate 适当利率;适当汇率 724E(?>J  
acceptance agreement 承兑协议 rOE[c  
acceptance for honour 参加承兑 }:5r#Cd  
acceptor 承兑人;接受人;受票人 +dS e" W9  
acceptor for honour 参加承兑人 /@lXQM9 T  
accident insurance 意外保险 U%"c@%B0  
Accident Insurance Association of Hong Kong 香港意外保险公会 {$bAs9L  
accident insurance scheme 意外保险计划 iW+ZI6@  
accident year basis 意外年度基准 ;B o2$  
accommodation 通融;贷款 C^K?"800  
accommodation bill 通融票据;空头票据 %L}9nc%~eP  
accommodation party 汇票代发人 ,E$^i~OO  
account balance 帐户余额;帐户结余 *J=`"^BO  
account book 帐簿 Jj*XnL*  
account collected in advance 预收款项 )}9Ef"v|  
account current book 往来帐簿 2Prr:k  
account of after-acquired property 事后取得的财产报告 4 (& W>E  
account of defaulter 拖欠帐目 &sh %]o8  
account payable 应付帐款 c>:}~.~T  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 yDWzsA/X  
account receivable 应收帐款 2Y\,[$z  
account receivable report 应收帐款报表 `22F@JYN  
account statement 结单;帐单;会计财务报表 tcSn`+Bu_`  
account title 帐户名称;会计科目 9(QY~F  
accountant's report 会计师报告 QB'-`GwL  
Accountant's Report Rules 会计师报告规则 &=nwb4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ms=x~o'  
Accounting Arrangements 《会计安排》 d2'9C6t  
accounting basis 会计基础 _' Xt  
accounting by Official Receiver 破产管理署署长呈交的帐目 CA7tI >y_  
Accounting Circular 《会计通告》 y;keOI!  
accounting class 会计类别 15 x~[?!  
accounting date 记帐日期;会计结算日期 |t1D8){!  
accounting for money 款项核算 0V{-5-.  
Accounting Officer 会计主任 '=G4R{  
accounting period 会计报告期;会计期 WO/;o0{d\9  
accounting policy 会计政策;会计方针 *Tl"~)'t~  
accounting practice 会计惯例 }at8b ^  
accounting principle 会计准则 S)C =Q~&  
accounting record 会计记录 QY8I_VF  
accounting report 会计报告 67+ K ?!,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1 ?]Gl+}  
Accounting Society of China 中国会计学会 oil s;*q  
accounting statement 会计报表 v:PNt#Ta  
accounting system 会计制度;会计系统 6 K P  
accounting transaction 会计事项;帐务交易 ;-~ Wfh+  
accounting treatment 会计处理 >(ku*  
accounting year 会计年度 f$Q#xlQM  
accretion 增值;添加 *^bqpW2$q  
accrual 应计项目;应累算数目 f]^(|*6  
accrual basis 应计制;权责发生制 #*BcO-N  
accrual basis accounting 应计制会计;权责发生制会计 )a .w4dH  
accrue 应累算;应计 j/TsHJ=  
accrued benefit 应累算利益 36,qh.LKn  
accrued charges 应计费用 l]%_D*<Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 IxAKIa[HY  
accrued expenses 应累算费用 sg;G k/]  
accrued interest payable 应付利息;应计未付利息 oL1m<cQo9  
accrued interest receivable 应收利息;应计未收利息 ,@tY D(Z  
accrued right 累算权益 ^:5 ;H=.  
accruing profit 应累算的利润 S) Sv4Qm  
accumulated fiscal reserve 累积财政储备 A-aukJg9  
accumulated profit 累积利润;滚存溢利 G#ZU^%$M,  
accumulated reserve 累积储备 ^*#5iT8/  
accumulation of surplus income 累积收益盈余 J [J,  
acquired assets 既得资产 7FW!3~3A_  
acquisition 收购;购置;取得 qXR>Z=K<  
acquisition cost 购置成本 (/14)"Sk  
acquisition expenses 购置费用 <_=a1x  
acquisition of 100% interest 收购全部股权 d^ L` dot  
acquisition of control 取得控制权 /Z';# G,z  
acquisition of fixed assets 购置固定资产 DDq*#;dP  
acquisition of shell “买壳” Q@6OIE  
acquisition price 收购价 ~>3$Id:  
act of God 天灾 B4bC6$Lg  
acting partner 执事合伙人 v~[=|_{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 wqx@/--E(  
active partner 积极参与的合伙人 F<Js"z+  
active trading 交投活跃 ^8Tq0>n?  
actual circulation 实际流通 R(@B4M2  
actual cost 实际成本 FU kO$jnO  
actual expenditure 实际开支;实际支出 75v 5/5zRn  
actual income 实际入息;实际收入;实际收益 1q]V/V}  
actual market 现货市场 (zIP@ H  
actual price 现货价;实际价格 xPWzm hF  
actual profit 实际利润 K??%Qh5l+C  
actual quotation 实盘;实际价位;实际报价 Q#Q]xJH  
actual year basis 按实际年度计算 U']DB h  
actuals 实货 -^]8w QU  
actuarial investigation 精算调查 4G"T{A`O  
actuarial principle 精算原则 kA1]o  
actuarial report 精算师报告 ,+-l1GpL  
Actuarial Society of Hong Kong 香港精算学会 tsVQXvo  
actuarial valuation 精算师估值 c"Kl@ [1\~  
actuary 精算师 Ox7v*[x'  
ad referendum agreement 暂定协议;有待覆核的协定 |s`j=<rNQI  
ad valorem duty 从价税;按值征税 ^\Tde*48  
ad valorem duty system 从价税制 O]>9\!0{  
ad valorem fee 从价费 28 [hp[<  
ad valorem tariff 从价关税 h[b5"Uqj  
additional allowance 额外免税额 bO]^TRaiJ  
additional amount for unexpired risk 未过期风险的额外款额 CG*eo!Nw  
additional assessable profit 补加应评税利润 PeGA+0bm  
additional assessment 补加评税 j&,,~AZm  
additional commitment 额外承担 k FE2Vv4.  
additional commitment vote 额外承担拨款 ,~u5SR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h}r*   
additional dependent parent allowance 供养父母额外免税额 S&_Z,mT./  
additional provision 额外拨款 SxMmy  
additional stamp duty 附加印花税 A]L;LkEM  
additional tax 补加税罚款;补加税款 Dg3S n|!f  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /?uA{/8  
adjudged bankrupt 被裁定破产 /\34o{  
adjudicated bankrupt 裁定破产人  Aq674   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1Q"w)Ta  
adjudication of bankruptcy 裁定破产;宣告破产 2k;>nlVxX  
adjudication of insolvency 裁定无力偿还债务 B64L>7\>`  
adjusted actual 经调整的实数;调整后的实数 z +,l"#Vv  
adjusted current assets 经调整的流动资产;调整后的流动资产 .RF ijr  
adjusted figure 经调整的数字;调整后的数额 is}6cR  
adjusted liabilities 经调整的负债;调整后的负债 {U@&hE -  
adjusted loss 经调整的亏损;调整后的亏损 JAJo^}}{b  
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 hr3RC+ y  
adjusted profit 经调整的利润;调整后的利润 6-#<*Pg  
adjusted surplus 经调整的盈余额;调整后的盈余额 tmT/4Ia  
adjusted value 经调整的价值;调整后的价值 ZGO% lkZ.  
adjustment 调整;修订;理算〔保险〕 29{Ep   
adjustment centre 调剂中心 :cU6W2EV  
adjustment lag 调整过程的时间差距;调整时差 <Bob#Tf ~  
adjustment mechanism 调整机制 pU'`9f Li_  
adjustment of loss 亏损调整 sk%:Sp  
adjustment process 调整过程;调整程序 !$ J)  
adjustment range 调整幅度 wAj(v6  
administered exchange rate 受管制汇率 ps{&WT3a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ajcPt]f  
administration expenses 行政费用 t6H2tP\AS  
administration fee 手续费;行政费 ^| a&%wxA  
administration in bankruptcy 破产管理 _z_3%N  
administration order 遗产管理令 s`$_  
administrator 管理人;遗产管理人 R+@sHsZ@  
administrator of the estate 遗产管理人 qU /Wg  
admission of debt 债项承认书 O #p)~V8~  
admission of proof 接纳债权证明 i&SBW0)  
advance 放贷款项;垫付款项;预支款项;预付款项 [h2p8i 'o  
advance account 暂支帐目;预付款帐户 " N`V*0h  
advance compensation 预付补偿金 %3@RZe  
advance from shareholder 股东垫款 >k&lGF<nl  
advance pending reimbursement 预支以待日后付还 eW }jS/g`  
advanced economy 先进经济体系 JXI+k.fi  
advancement 预付;预付财产 ~$TE  
advances warrant 垫款令 iX9[Q0g=oQ  
advancing 贷出 "cz]bCr8  
adverse balance 逆差 ^0BF2&Zx  
adverse exchange 逆汇 s/p>30Fg  
advertisement addressed to shareholders 在报章刊登的致股东通告 9b=^"K  
advice for collection 托收通知书 2kmna/Qa6  
advice of drawing 提款通知书;汇票通知书 e5:l6`  
advice of payment 付款通知 =O}%bZ)Q  
Advisory Committee [Securities and Futures Commission] 8zB+%mcF  
谘询委员会〔证券及期货事务监察委员会〕 EcS-tE 4%  
Advisory Committee on Diversification 经济多元化谘询委员会 bW 79<T'+  
affidavit 誓章;遗产申报誓章 KzFs#rhpn  
affidavit of no receipt 述明无收款的誓章 V }r_   
affiliate 联号;联营公司;附属公司 cvLcre% >A  
affiliated company 附属公司;联号;联营公司 4)>\rqF+v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hnfrnYH  
affordability 负担能力 QeOt; {_|  
African Development Bank [AfDB] 非洲开发银行 3vvFF]D5k  
after-acquired property 事后取得的财产 _`Yvfz3  
after-hours dealing 市后交易 #dn%KMo2r  
after-tax profit 税后盈利;税后利润;税后溢利 $BO}D  
agency agreement 代理协议 [7 Kj$PB3  
agency expenses 代理机构的开支 gWU(uBS  
agency fee 代理费 5GWM )vrZg  
Agency Law 《代理法》 WTy8N  
agent 代理人;承销人 e[VJ0 A=  
agent of company 公司代理人 /v5g;x_T  
agent's fee 代理人费;经纪费 JD\-X(O  
aggregate 总计;总数;总体数字 ;]`NR  
aggregate amount 总款额;总额 3Jk?)D y  
aggregate assets and liabilities 总体资产与负债 %onAlf<$:^  
aggregate at constant price 按固定价格计算的总体数字 uhN(`E@  
aggregate demand 总需求 l.W1$g  
aggregate gross position 总持仓量 x.4)p6  
aggregate limit 总限额 ` a<|CcUGU  
aggregate of salaries tax 合计薪俸税 (L6]uNOG  
aggregate performance 总体表现;总体业绩 W2o8Fu   
aggregate supply 总体供应 `efH(  
aggregate surplus 总盈余 hcqmjqJ  
aggregate total 整体总额 [2fiHE  
aggregate value 总值;合计价值 x@bl]Z(ne/  
aggregated basis 合计基准 V~^6 TS(  
aggregated net chargeable income 合计应课税入息实额 DuC u6j  
aggregation 合并计算;合计;总和 @OL3&R  
aggregation of incomes of husband and wife 夫妇入息合并计算 MsiC!j.-  
aggregation of property 财产的总和 Zo638*32  
agio 差价;贴水 tZ{q\+h  
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》 |(8Hk@\CT>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )bN3-_  
《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》 cd%g]T)#1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5t1DB'K9$_  
《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》 5<GRi "7A@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <?va) ou  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L5N{ie_  
agreement for a settlement 授产协议 e^fKatI1  
agreement for assignment 转让协议 $A!h=]  
agreement for sale 售卖协议;买卖协议 @^4M~F%  
agreement for sale and purchase 买卖协议 }T*xT>p^3  
agreement for the payment of interest 支付利息协议 W;@ae,^  
agreement for the repayment of money 还款协议 8J(zWV7 r  
agreement of reinsurance 再保险协议 #di_V"  
Agricultural Bank of China 中国农业银行 ?~y(--.t;T  
air passenger departure tax 飞机乘客离境税 2 n+XML  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Bc@r*zb  
airport tax 机场税 >yHnz?bf@  
alcohol duty 酒精税 EQ`t:jc {  
alienation 让与;让渡;转让 _w,0wn9N$  
alimony 生活费;赡养费 Xq)%w#l5?  
All Ordinaries Index [AOI] 所有普通股指数 '!L1z45  
all risks 全险;综合险 ob5nk ^y  
All Sales Record for Stock Market 《股票市场成交报告》 I!0 +RP(  
Allied Capital Resources Limited 新联财务有限公司 GpQF * x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EYD{8Fw-  
allocation letter 拨款信件 fvfVBk#  
allocation of fund 分配款项;预留款项 o 0 #]EMr  
allocation of profit 利润分配;溢利分配 U$JIF/MO_  
allocation warrant 拨款令 WsDe0F  
allotment 分配;配股 >\x 39B  
allotment notice 股份配售通知;配股通知 ]SR`96vG  
allotment of shares 股份分配 "^e?E:( 3  
allowable 可获宽免;免税的 pC.T)k  
allowable business loss 可扣除的营业亏损 : )*Ge3  
allowable expenses 可扣税的支出 h9smviU7u  
allowance 免税额;津贴;备抵;准备金 J#Eh x|  
allowance for debts 债项的免税额 .E8p-R5)V>  
allowance for depreciation by wear and tear 耗损折旧免税额 EuA<{%i  
allowance for funeral expenses 殡殓费的免税额 7?WBzo!!L  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w=>mG-  
allowance for repairs and outgoings 修葺及支出方面的免税额 6 &Aa b56  
allowance to debtor 给债务人的津贴 o[W3/  
alteration of capital 资本更改 X35U!1Y\  
alternate trustee 候补受托人 29DWRJU  
amalgamation 合并 ;+KgujfU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]@}BdMlHp  
ambit of charges 征税范围;收费范围 =v=!x  
amended valuation 经修订的估值 yQ&%* ?J  
American Commodities Exchange 美国商品交易所 1 b%7FrPkd  
American Express Bank Limited 美国运通银行 R'HA>?D  
American Stock Exchange 美国证券交易所 =9@yJ9c-  
amortization 摊销 '*Mb .s"  
amount due from banks 存放银行同业的款项 &bgi0)>  
amount due from banks abroad 存放海外银行同业的款项 O}!@28|3"  
amount due from holding companies 控股公司欠款 O9&:(2'f  
amount due from local banks 存放本港银行同业的款项 Z_WTMs:x!  
amount due to banks 银行同业的存款 G")EE#W$}  
amount due to banks abroad 海外银行同业的存款 y%l#lz=6  
amount due to holding companies 控股公司存款 ?bDae%>.d,  
amount due to local banks 本港银行同业的存款 (uc)^lfX  
amount due to outport banks 外埠银行同业的存款 jz:c)C&/  
amount for note issue 发行纸币的款额 ,T[ +omo  
amount of bond 担保契据的款额 8J U~Q  
amount of consideration 代价款额 { 4{{;   
amount of contribution 供款数额 RYaof W  
amount of indebtedness 负债款额 ]7 mSM  
amount of principal of the loan 贷款本金额 ~,-O  
amount of rates chargeable 应征差饷数额 ?^ 5*[H  
amount of share capital 股本额 s hvcc  
amount of sums assured 承保款额 * %BI*p  
amount of variation 变动幅度 <s3(   
amount of vote 拨款数额 n{ WJ.Y*  
amount payable 应付款额 9?,.zc^  
amount receivable 应收款额 z5'nS&x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {# _C  
analysis 分析 f+~!s 2uw  
ancillary risk 附属风险 eakIK+-21y  
annual account 周年帐目;周年帐目报表;年度决算;年结 !jnIXvT1qy  
annual accounting date 年结日期 PdBhX  
annual allowance 每年免税额;年积金;年度津贴;年津 L4Y3\4xXO  
annual balance 年度余额 dV  
annual disposable income 每年可动用收入  IomJo  
annual estimates 周年预算 #vwXxr  
annual fee 年费  kovzB]  
annual general meeting 周年大会 JAlsc]XtO9  
annual growth rate 年增率;每年增长率 74Wg@! P  
annual long-term supplement 长期个案每年补助金 Wy )g449  
annual pensionable emolument 可供计算退休金的年薪 ?M(Wx  
annual report 年报 'PbA/MN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1\{F.v  
annual return 周年报表;周年申报表;每年报税表格 X0TGJ,yW(  
Annual Return Rules 《周年报表规则》 gi >{`.]  
annual review of consumer prices 每年消费物价回顾 aC 0Jfo  
annual roll-forward basis 逐年延展方式 PaJwM%s)L  
annual salary 年薪 $O!<Zz   
annual statement 年度报表;年度决算表 qEz'l'%(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P9wDTZ :4  
annuitant 年金受益人 0+i,,^x.  
annuity 年金 +[`%b3Nk  
annuity contract 年金合约 ibw;BU  
annuity on human life 人寿年金 EBLoRW=8ld  
antecedent debt 先前的债项 ;mlIWn  
ante-dated cheque 倒填日期支票 ]~ UkD*Ct  
anticipated expenditure 预期开支 giJyMd}x  
anticipated net profit 预期纯利 RVx<2,['  
anticipated revenue 预期收入 k<qH<<r*  
anti-inflation measure 反通货膨胀措施  '|T=  
anti-inflationary stance 反通货膨胀立场 OG`O i^2  
apparent deficit 表面赤字 0VPa;{i/  
apparent financial solvency 表面偿债能力 zy;w07-)  
apparent partner 表面合伙人 e84TL U?~  
application for personal assessment 个人入息课税申请书 S}O\<6&  
application of fund 资金应用 Ts6X:D4,  
application to release as liquidator and to destruct the books of accounts and documents V1;-5L75  
申请免除清盘人职务及毁灭帐簿与文件 2jC\yY |PN  
appointed actuary 委任精算师 WE]^w3n9  
appointed auditor 委任核数师;委任审计师 yG4MqR)J  
appointed trustee 委任的受托人 JqZ5DjI:  
appointer 委任人 "Fiv ]^  
apportioned pro rata 按比例分摊 [L^#<@S  
apportionment 分配;分摊 k({8C`&tK/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,cEcMaJ  
apportionment formula 分摊方程式 gK#w$s50  
apportionment of estate duty 遗产税的分摊 8ipLq`)  
appraisal 估价;评估 v%[mt` I  
appreciable growth 可观增长 Q2=~  
appreciable impact 显着影响 D IN PAyY  
appreciable increase 可观增长 [K- s\  
appreciation 增值;升值 6'zy"UkH  
appreciation against other currencies 相对其他货币升值 rOT8!"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %}:J 9vra  
appreciation tax 增值税 6B{Awm@v}X  
appropriation 拨款;拨用;拨付 .5xM7,  
appropriation account 拨款帐目 'h6RZKG T  
Appropriation Bill 拨款法案 _: K\v8  
appropriation-in-aid system 补助拨款办法 Efl+`6`J  
approved assets 核准资产 a06DeRCej  
approved basket stock 认可一篮子证券 oMbCljUC  
approved budget 核准预算 rg~CF<  
approved charitable donation 认可慈善捐款 Xv:IbM> Qc  
approved charitable institution 认可慈善机构 wBET.l'd  
approved currency 核准货币;认可货币 i|mA/ e3b  
approved estimates 核准预算 nj$K4_  
approved estimates of expenditure 核准开支预算 d]]qy  
approved overseas insurer 核准海外保险人 OLwxGRYX  
approved overseas trust company 核准海外信托公司 %54![-@  
approved pooled investment fund 核准汇集投资基金 ~T~v*'_h  
approved provident fund scheme 认可公积金计划 #v-!GK_<  
approved provision 核准拨款 ./'n2$^3  
approved redeemable share 核准可赎回股份 !TF VBK  
approved regional stock 认可地区性证券 L')zuI  
approved retirement scheme 认可退休金计划 <9~qAq7^  
approved subordinated loan 核准附属贷款 aJ5R0Y,  
arbitrage 套戥;套汇;套利 %ZK}y{u\  
arbitrageur 套戥者;套汇者 =qRVKz  
arbitrary amount 临时款项 rGWTpN  
arrangement 措施;安排;协定 Xk$lQMwZ  
arrears 欠款 .w~USJ=X  
arrears of pay 欠付薪酬 )EoG@:[  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;+U9;  
articles of association 组织章程;组织细则;组织章程细则 T_WQzEL^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nC^'2z  
ascertainment of profit 确定利润 /rW{rf^  
"Asia Clear" “亚洲结算系统” <4g^c&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 85mQHZ8aR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j^.P=;  
Asian Development Fund [ADF] 亚洲发展基金 %`'VXR?`h=  
Asian dollar bond 亚洲美元债券 5hAg*zJb5o  
Asian dollar market 亚洲美元市场 PR+!CFi&  
Asian dollar rate 亚洲美元利率 )-@EUN0E>5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *)<tyIHd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5z _)  
asked price 沽盘;喊价;索价;卖方报价 +,lD_{}_  
assessable income 应评税入息 jVz1`\Nje  
assessable loss 应评税亏损 '<Gqu_-  
assessable profit 应评税利润 @j6D#./7j  
assessable value 应评税值 ~a$% a  
assessed profit 估定利润 P7b2I=t  
assessed value 经评估价值 ,o)MiR9-[A  
assessment 评税;评定;估价;评税单 ,n*.Yq  
assessment number 评税编号;估价编号 5kF5`5+Vj  
assessment of additional tax 补加税评税 >@"j9  
assessment of performance 业绩评估;实绩评价 !NCT) #G`  
Assessor 评税主任 M<"D!h9YP  
asset price bubbles 资产价格泡沫 l- l}xBf  
asset-backed securities 具资产保证的证券 EB#z\  
assets accretion 资产增值 yl}Hr*  
assets and liabilities 资产与负债 7@FB^[H:y  
assets betterment statement 资产递增表;资产改进表 Ogb_WO;)  
assets lending 实物放款;有抵押贷款 4jpF^&y7u^  
assets of the company passing on the death 死者去世时转移的公司资产 :.cX3dP@  
assets pledged as security for liabilities 用作负债抵押的资产 / @&Sqv4?  
assets portfolio 资产投资组合 >BX_Bou  
assets price 资产价格 1 wG1\9S  
assets quality 资产质素 v09f#t$;5  
assets realization 资产变现 2Y+*vNs3  
assets refinancing arrangement 资产再集资安排 'Khq!pC   
assets securitization 资产证券化 9\8""-  
assets situated outside Hong Kong 在香港以外地方的资产 Nd6z81  
assets stripping 削减资产;拆卖资产 v>XE]c_  
assets value 资产值 dZW:Cf 9K  
assignee 承让人 n>HNpy  
assignment 转让;转让书;转让契 Vr*t~M>  
assignment of interest 权益转让 1}6pq 2  
assignment of letters patent and trade mark 专利证书及商标转让 -cKR15  
assignment of property 物业转让;物业转让书 vzw\f   
assignment right 转让权 K  +~  
assignor 转让人 ;VuIQ*@m"  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <R2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y'-Lt5SCS  
associate member 附属会员 O v-I2  
associated body corporate 相联法人团体 4g 1h:I/  
associated company 相联公司;联属公司 +FiV!nRkZ  
associated corporation 相联法团 n'ro5D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] DB0xIP~i,?  
公认会计师公会〔英国〕 G<-.{Gx)  
Association of Futures Exchange Brokers 香港期货经纪协会 Z8 T{Xw6%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0pR04"`;  
association of underwriters 承保人组织 7v-C-u[E`  
assumption of control 接管 gDsZbmR  
assurance 担保;保险;转易;转易书 (/Ubw4unI  
assurance of interest 权益的转易 g@QpqrT  
at 19XX price 按一九XX年价格计算 d^w_rL  
at a discount 按赔价计算;按贴水价格计算;打折扣 BWs\'B  
at a premium 按溢价计算;按升水价格计算 rLwc=(|  
at call 通知付款;按通知 ; H3kb +  
at constant market price 按固定市价计算 \c]/4C +/  
at constant price 按固定价格计算 1$^{Uma  
at cost 按成本计算 8p FSm>  
at current market price 按当时市价计算;按现时市价计算 R:e:B7O~0  
at current price 按当时价格计算;按现时价格计算 oI>;O#  
at factor cost 按要素成本计算;按生产要素成本计算 0XYxMN)  
at money-of-the-day price 按付款当日价格计算 Cdv TC`~,  
at or better 按指定或较佳价位〔买卖指令〕 *f(}@U  
at par 按面值计算;平价 aQ)9<LsI  
at sight 见票即付 `drvu?F  
at the close 按收市盘 vmoqsdZ/  
at the opening 按开市盘 "%Jx,L\f{  
attestation 见证;见证条款 %S^`/Snv"  
at-the-money option 平价期权 z+ 4R[+[  
attorney 受权人;受托代表人 $*PyzLS  
attornment 新拥有人承认书 =y':VIVJC  
attributable profit 可归属利润 68y.yX[  
attributable share value 可归属股份价值 eE&F1|8  
Auckland Stock Exchange 奥克兰证券交易所 {?C7BClB  
auction 拍卖 {e~d^^N5  
auctioneer 拍卖商 Xm*Dh#H  
audit 审计;核数 1kpI?Plki  
Audit Commission 审计署 /'I/sWEV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <W?,n%  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ZGf=/Ra a  
audit review 帐目审查 Bq!P.%6p4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S2*:]pYf}  
audited account 审计帐目;经审计的帐目 8ZN J}  
audited annual account 经审计的周年帐目 MT9a1 >  
audited balance sheet 经审计的资产负债表 [)*fN|Hy  
auditor 核数师;核数主任;审计师 {>z.y1  
auditor's certificate 核数师证明书;审计师证明书 4QDW}5xB  
auditor's report 核数师报告;审计师报告 f5G17: Q  
Aussie bond 澳元债券 F :u}7t>  
austerity budget 紧缩预算 sK\?i3<?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _])1P?.  
Australia All Ordinaries Index 澳洲所有普通股票指数 +`[$w<I  
Australian Dollar [AUD] 澳元 ?XHJCp;f  
Australian Options Market 澳大利亚期权市场 ?LZ)r^ger  
Australian Securities Commission 澳洲证券事务监察委员会 &v:iC u^|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UpgOU.  
Australian Stock Exchange 澳大利亚证券交易所 nyIb8=f  
Austrian Schilling [ATS] 奥地利先令 n\ IVpgP  
authentication 认证;鉴证 YB 4R8}4  
authority to purchase 委托购买证;委购书 T1x$v,)8x  
authorization 认可;核准;授权;授权书 F;zmq%rK  
authorization by direction 指示授权 tHGK<rb  
authorization by instruction 指令授权 7.5G4  
authorization by warrant 令状授权 C }!$'C|  
authorization of unit trust 单位信托的认可 ^)SvH  
authorized agent 指定代理人 GJ*AyYG  
authorized capital 法定资本 'C[gcp  
authorized clerk 出市员 2<y -cQ?>  
authorized dealer 认可交易商 ^iGIF~J9  
authorized financial institution 认可财务机构 GxvVh71zP  
authorized fund 认可基金 @}FRiPo6  
authorized fund house 获授权的基金公司;认可基金公司 cJqPcCq(wn  
authorized institution 认可机构 k<:!^_3H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D`LwW` 9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rz3&khi  
authorized insurer 获授权保险人;获认可承保人 :dK%=j*ZK  
authorized investment 特准投资项目 Qc3 !FW<26  
authorized person 获授权人 bk8IGhO|m!  
authorized representative 获授权代表 D.HAp+lx  
authorized share capital 法定股本 Jus)cO#I  
automated quotation system 自动报价系统 XL +kEZ|3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M5<5 (l  
自动交易系统〔香港期货交易所有限公司〕 sx/g5 ?zh  
automatic adjustment mechanism 自动调整机制 72PDqK#  
automatic adjustment system 自动调整系统 SkK=VeD>8  
Automatic Clearing House 自动票据交换所 e\P+R>i0  
automatic exchange rates accumulation system 自动化汇率累集系统 fxc~5~$>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 < *XC`Ii  
automatic teller machine [ATM] 自动柜员机 9J>DLvl;  
autopay 自动转帐 QJv,@@mu  
available assets 可用资产 k_!z=6?[:  
available fiscal reserve 现存财政储备 c*3ilMP\4  
available profit 可用利润 OyH:  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 UboOIx5:  
average 平均;平均数;海损  fBQZ=zh  
average basic salary 平均基本薪金 r"0nUf*og:  
average consumer expenditure 平均消费开支;一般消费开支 r*WdD/r|  
average cost 平均成本 B[k"xs  
average cost of land production 增辟土地平均成本 D$j`+`  
average daily turnover 平均每日成交额 T *$uc,  
average daily wage rate 平均每日工资率 %D&FnTa  
average expenditure pattern 平均开支模式 D,X$66T ^  
average growth rate 平均增长率 x{+rx.  
average net fixed assets 固定资产平均净值 1pc|]9B  
average of relatives 相对价格平均数 vK6bpzI 3  
average price 平均价格 OnG!5b  
average propensity to consume 平均消费倾向;一般消费倾向 ag] nVE/  
average propensity to save 平均储蓄倾向;一般储蓄倾向  R z[-  
average rate 平均率 ~M <4HC  
average revenue 平均收入;平均收益 hwexv 9""  
average stock 平均库存;平均存货 ^tpy8TQ  
average yearly rent 平均年租 [7$<sN<'  
avoidance of double taxation 避免双重课税 (=p}b:Z  
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 t);5Cw _  
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