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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: NxO^VUD  
A share A股;甲类股份 *Ne&SXg  
abatement of tax 减税;减扣免税额  /;6@M=6u  
ABN AMRO Bank N.V. 荷兰银行 wg<|@z5  
above-the-line expenditure 线上项目支出;经常预算支出 8G&+  
above-the-line receipt 线上项目收入;经常预算收入 3]n@c?lw  
ABSA Asia Limited 南非联合亚洲有限公司 vUe *  
absolute change 绝对数值变更 FK# E7 K  
absolute expenditure 实际开支 H~ n~5 sF"  
absolute guideline figure 绝对准则数字 1xAFu+  
absolute interest 绝对权益 %aBJ+V F  
absolute order of discharge 绝对破产解除令 :gscW& k  
absolute profit margin 绝对利润幅度 ir:~*|  
absolute value 实值;绝对值 P 4*MV  
absolutely vested interest 绝对既得权益 wI@I(r~ g  
absorbed cost 已吸收成本;已分摊成本 ]^jdO##M  
absorption 吸收;分摊;合并 ~49N  
absorption rate 吸收率;摊配率;分摊率 /I'u/{KB  
ACB Finance Limited 亚洲商业财务有限公司 `(/saq*  
acceptable form of reciprocity 合理的互惠条件 e>9Z:vY  
acceptable rate 适当利率;适当汇率 Yc`j   
acceptance agreement 承兑协议 X|E+K  
acceptance for honour 参加承兑 rw[{@|)'z  
acceptor 承兑人;接受人;受票人 aroVyUs3j  
acceptor for honour 参加承兑人 9<h]OXv  
accident insurance 意外保险 ds;cfj[  
Accident Insurance Association of Hong Kong 香港意外保险公会 .#55u+d,  
accident insurance scheme 意外保险计划 4z%#ZIy3   
accident year basis 意外年度基准 |( 9#vt#  
accommodation 通融;贷款 )S};k=kG  
accommodation bill 通融票据;空头票据 jS3(>  
accommodation party 汇票代发人 F] ?@X  
account balance 帐户余额;帐户结余 HJaw\zbL  
account book 帐簿 kEhm'  
account collected in advance 预收款项 `k]!6osZo  
account current book 往来帐簿 E? eWv)//  
account of after-acquired property 事后取得的财产报告 }?]yxa~  
account of defaulter 拖欠帐目 L3GC[$S  
account payable 应付帐款 PuZs 5J3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :q64K?X  
account receivable 应收帐款 x2;i< |  
account receivable report 应收帐款报表 .um&6Q=2<  
account statement 结单;帐单;会计财务报表 ^M"z1B]  
account title 帐户名称;会计科目 bk"k&.C^+  
accountant's report 会计师报告 {&=qM!2e  
Accountant's Report Rules 会计师报告规则 wp %FM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 wK'!xH^  
Accounting Arrangements 《会计安排》 $dh4T";  
accounting basis 会计基础 *Ht*)l?  
accounting by Official Receiver 破产管理署署长呈交的帐目 #3K,V8(  
Accounting Circular 《会计通告》 [AZ aT  
accounting class 会计类别 q@!'R{fu  
accounting date 记帐日期;会计结算日期 Afy .3T @)  
accounting for money 款项核算 n5+S"  
Accounting Officer 会计主任 -}X?2Q  
accounting period 会计报告期;会计期 G/z\^Q  
accounting policy 会计政策;会计方针 h!G^dW.  
accounting practice 会计惯例 ^@`e  
accounting principle 会计准则 .3&a{IxM]  
accounting record 会计记录 o4 %Vt} K  
accounting report 会计报告  /MqXwUbO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z{pC7e5  
Accounting Society of China 中国会计学会 A ,-V$[;~D  
accounting statement 会计报表 ~z K@pFeH  
accounting system 会计制度;会计系统 ihiuSF<NaQ  
accounting transaction 会计事项;帐务交易 twtkH~`"Q  
accounting treatment 会计处理 O5qW*r'  
accounting year 会计年度 %x}&=zx0*1  
accretion 增值;添加 2zKo  
accrual 应计项目;应累算数目 1<a@p}  
accrual basis 应计制;权责发生制 y=9Dxst"V  
accrual basis accounting 应计制会计;权责发生制会计 p2x1xv  
accrue 应累算;应计 $xA J9_2P  
accrued benefit 应累算利益 ~llMrl7  
accrued charges 应计费用 ~|'y+h89  
accrued cumulative preference share dividend 应累算的累积优先股股息 w3<"g&n|  
accrued expenses 应累算费用 Ni!;-,H+E  
accrued interest payable 应付利息;应计未付利息 -jxWlO  
accrued interest receivable 应收利息;应计未收利息 * {gxI<   
accrued right 累算权益 dY/u<4  
accruing profit 应累算的利润 +[whh  
accumulated fiscal reserve 累积财政储备 4e+BqCriC*  
accumulated profit 累积利润;滚存溢利 *5y W  
accumulated reserve 累积储备 n{64g+  
accumulation of surplus income 累积收益盈余 V~T`&  
acquired assets 既得资产 '<%Nw-  
acquisition 收购;购置;取得 "*w)puD  
acquisition cost 购置成本 j,=*WG  
acquisition expenses 购置费用 #d Z/UM(u  
acquisition of 100% interest 收购全部股权 M'umoZmW0  
acquisition of control 取得控制权 QJ#u[hsMFp  
acquisition of fixed assets 购置固定资产 &nqdl+|G*  
acquisition of shell “买壳” w|}W(=#  
acquisition price 收购价 NtY*sUKRD  
act of God 天灾 9fP) Fwih  
acting partner 执事合伙人 =R&)hlm  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }dX/Y /  
active partner 积极参与的合伙人 (_w %  
active trading 交投活跃 4ZI!,lv*  
actual circulation 实际流通 tw'hh@7-Y  
actual cost 实际成本 ?7yQ&p  
actual expenditure 实际开支;实际支出 8cK\myn.  
actual income 实际入息;实际收入;实际收益 =w ^TcV  
actual market 现货市场 lf%b0na?r  
actual price 现货价;实际价格 >f\zCT%cf  
actual profit 实际利润 -BA"3 S  
actual quotation 实盘;实际价位;实际报价 ~$4]HDg  
actual year basis 按实际年度计算 -`!_h[   
actuals 实货 B2~f;zy`  
actuarial investigation 精算调查 h; 'W :P  
actuarial principle 精算原则 <i}q=%W!1  
actuarial report 精算师报告 )L |tn  
Actuarial Society of Hong Kong 香港精算学会 vpm ]9>1[  
actuarial valuation 精算师估值 *o02!EYge  
actuary 精算师 H]_WFiW-9  
ad referendum agreement 暂定协议;有待覆核的协定 Nush`?]J"_  
ad valorem duty 从价税;按值征税 cQT1Xi  
ad valorem duty system 从价税制 >`7OcjLg  
ad valorem fee 从价费 pi`;I*f/  
ad valorem tariff 从价关税 ~`t%M?l  
additional allowance 额外免税额 qyg*n>nt  
additional amount for unexpired risk 未过期风险的额外款额 -3.UE^W2  
additional assessable profit 补加应评税利润 61/)l0 <;  
additional assessment 补加评税 ybZ}  
additional commitment 额外承担 ]alh_U  
additional commitment vote 额外承担拨款 [_WI8~g Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g4N%PV8  
additional dependent parent allowance 供养父母额外免税额 jHAWK9fa  
additional provision 额外拨款 /M3y)K`^  
additional stamp duty 附加印花税 ku{XW8  
additional tax 补加税罚款;补加税款 cz2,",+~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \O kc5;kB2  
adjudged bankrupt 被裁定破产 S dIGU[fm  
adjudicated bankrupt 裁定破产人 j%pCuC&"  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 \ V6   
adjudication of bankruptcy 裁定破产;宣告破产 }{ n\tzR  
adjudication of insolvency 裁定无力偿还债务 \Yj#2ww  
adjusted actual 经调整的实数;调整后的实数 96c"I;\GXX  
adjusted current assets 经调整的流动资产;调整后的流动资产 [ njx7d  
adjusted figure 经调整的数字;调整后的数额 XtCoX\da  
adjusted liabilities 经调整的负债;调整后的负债 %_R$K#T^,  
adjusted loss 经调整的亏损;调整后的亏损 *(k%MTG  
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 i"L }!5  
adjusted profit 经调整的利润;调整后的利润 QU:EY'2  
adjusted surplus 经调整的盈余额;调整后的盈余额 k/G7.)C  
adjusted value 经调整的价值;调整后的价值 NEA_Plt  
adjustment 调整;修订;理算〔保险〕 79D=d'e A  
adjustment centre 调剂中心 E{uf\Fc   
adjustment lag 调整过程的时间差距;调整时差 !w q4EV  
adjustment mechanism 调整机制 i90}Xyt  
adjustment of loss 亏损调整 @l'G[jN5  
adjustment process 调整过程;调整程序 bE?'C h  
adjustment range 调整幅度 UqN{JG:#.  
administered exchange rate 受管制汇率 \V= &&(n#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N~;*bvW{  
administration expenses 行政费用 R'zu"I  
administration fee 手续费;行政费 \e<mSR  
administration in bankruptcy 破产管理 T^~)jpkw  
administration order 遗产管理令 <eY %sFq,  
administrator 管理人;遗产管理人 75ZH  
administrator of the estate 遗产管理人 cVp[ Z#B  
admission of debt 债项承认书 *4t-e0]j@w  
admission of proof 接纳债权证明 wW-Ab  
advance 放贷款项;垫付款项;预支款项;预付款项 *=Doe2(!C  
advance account 暂支帐目;预付款帐户 :$=|7v  
advance compensation 预付补偿金 - %|P  
advance from shareholder 股东垫款 *zq.C  
advance pending reimbursement 预支以待日后付还 F\5X7 ditD  
advanced economy 先进经济体系 OB~C}'^$  
advancement 预付;预付财产 A t{U~^  
advances warrant 垫款令 :q^R `8;(t  
advancing 贷出 ;{k=C2  
adverse balance 逆差 BRb\V42i;  
adverse exchange 逆汇 20aZI2sk`  
advertisement addressed to shareholders 在报章刊登的致股东通告 {LP b))  
advice for collection 托收通知书  EZ<80G  
advice of drawing 提款通知书;汇票通知书 5G#$c'A{4  
advice of payment 付款通知 6 mCq/$  
Advisory Committee [Securities and Futures Commission] :G-1YA  
谘询委员会〔证券及期货事务监察委员会〕 F;u7A]H^  
Advisory Committee on Diversification 经济多元化谘询委员会 &y7 0  
affidavit 誓章;遗产申报誓章 L\YKdUL  
affidavit of no receipt 述明无收款的誓章 G$C }?"l  
affiliate 联号;联营公司;附属公司 ;7rd;zJ  
affiliated company 附属公司;联号;联营公司 4QE=f(u;h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7{pIPmJ  
affordability 负担能力 7rcA[)<'  
African Development Bank [AfDB] 非洲开发银行 ^ Hg/P8q  
after-acquired property 事后取得的财产 eIg+PuQD]  
after-hours dealing 市后交易 f])M04<  
after-tax profit 税后盈利;税后利润;税后溢利 NPm;  
agency agreement 代理协议 9JPEj-3`g  
agency expenses 代理机构的开支 ocF>LR%P  
agency fee 代理费 jv =EheD  
Agency Law 《代理法》 !EOQhh  
agent 代理人;承销人 mQ}Gh_'ps  
agent of company 公司代理人 kn}z gSO  
agent's fee 代理人费;经纪费 {) xWD%  
aggregate 总计;总数;总体数字 GW3>&j_!d  
aggregate amount 总款额;总额 xYI;V7  
aggregate assets and liabilities 总体资产与负债 .n`( X#,*l  
aggregate at constant price 按固定价格计算的总体数字 :?=Q39O9  
aggregate demand 总需求 XA)'=L!^  
aggregate gross position 总持仓量 mG2VZ>  
aggregate limit 总限额 rVH6QQF=\  
aggregate of salaries tax 合计薪俸税 ~-_i  
aggregate performance 总体表现;总体业绩 gWOt]D&#/  
aggregate supply 总体供应 #{$1z;i?f  
aggregate surplus 总盈余 sw$2d  
aggregate total 整体总额 H\E7o" m  
aggregate value 总值;合计价值 %X>FVlPm  
aggregated basis 合计基准 gO='A(Y  
aggregated net chargeable income 合计应课税入息实额 WULAty  
aggregation 合并计算;合计;总和 =A@>I0(7  
aggregation of incomes of husband and wife 夫妇入息合并计算 qZ*f%L(  
aggregation of property 财产的总和 +~Tu0?{Z 0  
agio 差价;贴水 ZIpD{>/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 q8>t!rh<R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @TzvT3\q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #6=MKpR  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XWUP=D~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 X*F_<0RC1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment cJDd0(tD!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M-J<n>hl  
agreement for a settlement 授产协议 sb^mLH] 3  
agreement for assignment 转让协议 l!?yu]Yon  
agreement for sale 售卖协议;买卖协议 !`&\Lx_  
agreement for sale and purchase 买卖协议 A1),el-^5  
agreement for the payment of interest 支付利息协议 T#EFXHPr  
agreement for the repayment of money 还款协议 #y 1Bx,  
agreement of reinsurance 再保险协议 L0Y0&;y|R  
Agricultural Bank of China 中国农业银行 =gjDCx$|  
air passenger departure tax 飞机乘客离境税 53Yxz3v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0{+.H_f`  
airport tax 机场税 +q{[\#t5  
alcohol duty 酒精税 /=)L_  
alienation 让与;让渡;转让 e[1>(l}Ss  
alimony 生活费;赡养费 6e&$l-  
All Ordinaries Index [AOI] 所有普通股指数 "AC^ rz~U  
all risks 全险;综合险 "(`2eXRn  
All Sales Record for Stock Market 《股票市场成交报告》 c2 Aps  
Allied Capital Resources Limited 新联财务有限公司 ^m!_ 2_q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1J{fXh  
allocation letter 拨款信件 <T+!V-Pj*  
allocation of fund 分配款项;预留款项 &!L:"]=+  
allocation of profit 利润分配;溢利分配 P4k;O?y  
allocation warrant 拨款令 /_t|Dry015  
allotment 分配;配股 Y$<D9f s3  
allotment notice 股份配售通知;配股通知 pKT2^Q}-h  
allotment of shares 股份分配 ]Gv!M?:  
allowable 可获宽免;免税的 ; s|w{.<:  
allowable business loss 可扣除的营业亏损 eC! #CK  
allowable expenses 可扣税的支出 O_;Dk W  
allowance 免税额;津贴;备抵;准备金 SZhOm  
allowance for debts 债项的免税额 h Dk)Qg  
allowance for depreciation by wear and tear 耗损折旧免税额 ^/@jwZ  
allowance for funeral expenses 殡殓费的免税额 w1 `QIv  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,LhCFw{8?~  
allowance for repairs and outgoings 修葺及支出方面的免税额 $t}<85YCQ  
allowance to debtor 给债务人的津贴 Sk}{E@  
alteration of capital 资本更改 MS3=~*+  
alternate trustee 候补受托人 "OmD@ EMT  
amalgamation 合并 ?o*I9[Z)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uO6{r v\  
ambit of charges 征税范围;收费范围 YKZa$@fA?  
amended valuation 经修订的估值 @1-F^G%p8  
American Commodities Exchange 美国商品交易所 z6*<V5<7  
American Express Bank Limited 美国运通银行 3j Z6kfj  
American Stock Exchange 美国证券交易所 Y32 "N[yw  
amortization 摊销 R=]d%L8  
amount due from banks 存放银行同业的款项 x Q4%e[/  
amount due from banks abroad 存放海外银行同业的款项 u92^(|  
amount due from holding companies 控股公司欠款 xSMt*]=9  
amount due from local banks 存放本港银行同业的款项 5/MKzoB  
amount due to banks 银行同业的存款 ^D{lPu 3  
amount due to banks abroad 海外银行同业的存款 i-" p)2d=#  
amount due to holding companies 控股公司存款 *\G)z|^yx  
amount due to local banks 本港银行同业的存款 0bS|fMgc  
amount due to outport banks 外埠银行同业的存款  :A1:  
amount for note issue 发行纸币的款额  _; Y`  
amount of bond 担保契据的款额 Iu[|<Cx  
amount of consideration 代价款额 lpB3&H8&  
amount of contribution 供款数额 %NHkDa!  
amount of indebtedness 负债款额 2]cRXJ7h  
amount of principal of the loan 贷款本金额 NSQp< m  
amount of rates chargeable 应征差饷数额 0Ua%DyJ  
amount of share capital 股本额 >&:NFq-  
amount of sums assured 承保款额 )%d*3\Tsd  
amount of variation 变动幅度 ntVS:F  
amount of vote 拨款数额 vBcq_sbo  
amount payable 应付款额 Pe;Y1Qq>>  
amount receivable 应收款额 3qL>-%):*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z4X}O {  
analysis 分析 $za8"T*I  
ancillary risk 附属风险 oU*45B`"  
annual account 周年帐目;周年帐目报表;年度决算;年结 G\de2Q"d:O  
annual accounting date 年结日期 r|u MovnV  
annual allowance 每年免税额;年积金;年度津贴;年津 FRu]kZv2  
annual balance 年度余额 'o_:^'c  
annual disposable income 每年可动用收入 iB[~U3  
annual estimates 周年预算 LJ)5W  
annual fee 年费 7!WA)@6  
annual general meeting 周年大会 cy yVg!+  
annual growth rate 年增率;每年增长率 7&qy5 y-Ap  
annual long-term supplement 长期个案每年补助金 6!'3oN{  
annual pensionable emolument 可供计算退休金的年薪 BZ!v%4^9  
annual report 年报 ;!!n{l$r'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &-d&t` `  
annual return 周年报表;周年申报表;每年报税表格 u&mS8i}  
Annual Return Rules 《周年报表规则》 @a:>$t  
annual review of consumer prices 每年消费物价回顾 wMqX)}>  
annual roll-forward basis 逐年延展方式 ?iI4x%y  
annual salary 年薪 eqw0]U\pv  
annual statement 年度报表;年度决算表 a`[uNgDO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a2'^8;U*_  
annuitant 年金受益人 ^. dsW0"0  
annuity 年金 W\&8au ds  
annuity contract 年金合约 x^4xq#Bb7  
annuity on human life 人寿年金 Qx;\USv  
antecedent debt 先前的债项 U4aU}1RKz  
ante-dated cheque 倒填日期支票 /='. 4 v  
anticipated expenditure 预期开支 InXn%9]p]  
anticipated net profit 预期纯利 #txE=e"&o  
anticipated revenue 预期收入 /+Lfrt  
anti-inflation measure 反通货膨胀措施 AV9m_hZ t  
anti-inflationary stance 反通货膨胀立场 |KSy`lY-j>  
apparent deficit 表面赤字 1cS}J:0P  
apparent financial solvency 表面偿债能力 8>,jpAN}r  
apparent partner 表面合伙人 (q+)'H%iK  
application for personal assessment 个人入息课税申请书 7(5xL T$  
application of fund 资金应用 5[0 O'%$  
application to release as liquidator and to destruct the books of accounts and documents y{dTp  
申请免除清盘人职务及毁灭帐簿与文件 .ZvM^GJb  
appointed actuary 委任精算师 r\qj!   
appointed auditor 委任核数师;委任审计师 W`\R%>$H  
appointed trustee 委任的受托人 C{gyj}5  
appointer 委任人 ?7<JQh)"e  
apportioned pro rata 按比例分摊 Zjbc3 M5  
apportionment 分配;分摊 3)\8%Ox  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MrZh09y  
apportionment formula 分摊方程式 &l3iV88  
apportionment of estate duty 遗产税的分摊 Oo"^%F~%  
appraisal 估价;评估 KMI_zhyB  
appreciable growth 可观增长 .pvi!NnL-  
appreciable impact 显着影响 Ut2y;2)a  
appreciable increase 可观增长 H,Z;=N_  
appreciation 增值;升值 |<:vY  
appreciation against other currencies 相对其他货币升值 yE}}c{hSn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~//fN}~R  
appreciation tax 增值税 )+:EJH~  
appropriation 拨款;拨用;拨付 !O`(JSoG  
appropriation account 拨款帐目 ;\f gF@  
Appropriation Bill 拨款法案 E_vq  
appropriation-in-aid system 补助拨款办法 (h >-&.`&  
approved assets 核准资产 cSXwYZDx?  
approved basket stock 认可一篮子证券 U}[I   
approved budget 核准预算 5$V_Hj  
approved charitable donation 认可慈善捐款 ^h69Kr#d4  
approved charitable institution 认可慈善机构 ZosP(Tdq  
approved currency 核准货币;认可货币 j#cYS*^H  
approved estimates 核准预算 N[s}qmPha  
approved estimates of expenditure 核准开支预算 -$\+' \  
approved overseas insurer 核准海外保险人 $0 vb^  
approved overseas trust company 核准海外信托公司 6 J{k(H$3  
approved pooled investment fund 核准汇集投资基金 zT!drq:x  
approved provident fund scheme 认可公积金计划 W[Ls|<Q  
approved provision 核准拨款 {phNds%  
approved redeemable share 核准可赎回股份 q WQ/ 'M  
approved regional stock 认可地区性证券 8C*c{(4  
approved retirement scheme 认可退休金计划 3AU;>D^5  
approved subordinated loan 核准附属贷款 Kx>qz.wwI?  
arbitrage 套戥;套汇;套利 9WyAb3d'  
arbitrageur 套戥者;套汇者 mIK7p6  
arbitrary amount 临时款项 _f$^%?^  
arrangement 措施;安排;协定 a!=D[Gz*5  
arrears 欠款 BO;6 u^[  
arrears of pay 欠付薪酬 \ExMk<y_&  
arrears of revenue 逾期未收税款;逾期未收的帐项 r"P|dlV-  
articles of association 组织章程;组织细则;组织章程细则 KET2Ws[w  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7@D@ucL  
ascertainment of profit 确定利润  #"@|f  
"Asia Clear" “亚洲结算系统” *MKO I'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 IZpP[hov  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vEJWFoeEFm  
Asian Development Fund [ADF] 亚洲发展基金 0cj>mj1M  
Asian dollar bond 亚洲美元债券 e 9;~P}  
Asian dollar market 亚洲美元市场 !@}wDt  
Asian dollar rate 亚洲美元利率 I}1NB3>^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 wOU_*uY@6'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kM,C3x{A  
asked price 沽盘;喊价;索价;卖方报价 9[<)WQe6M  
assessable income 应评税入息 be.*#[  
assessable loss 应评税亏损 s.$3j$vT 8  
assessable profit 应评税利润 y*qVc E  
assessable value 应评税值 #d6)#:uss  
assessed profit 估定利润 YNQY4\(  
assessed value 经评估价值 <0Xf9a8>  
assessment 评税;评定;估价;评税单 \W~ N  
assessment number 评税编号;估价编号 E|iQc8gr&  
assessment of additional tax 补加税评税 F(>Np2oi6  
assessment of performance 业绩评估;实绩评价 h2G$@8t}I  
Assessor 评税主任 Q+[n91ey**  
asset price bubbles 资产价格泡沫 YtmrRDQs  
asset-backed securities 具资产保证的证券 8Vr%n2M  
assets accretion 资产增值 AE[b},-[  
assets and liabilities 资产与负债 JRB9rSN^  
assets betterment statement 资产递增表;资产改进表 KVclhT<F  
assets lending 实物放款;有抵押贷款 ]'&LGA`  
assets of the company passing on the death 死者去世时转移的公司资产 '=b/6@&  
assets pledged as security for liabilities 用作负债抵押的资产 ;r<^a6B  
assets portfolio 资产投资组合 F1*>y  
assets price 资产价格 ItNz}4o|d  
assets quality 资产质素 d3\qKL!~  
assets realization 资产变现 pM4 :#%V  
assets refinancing arrangement 资产再集资安排 Mk"^?%PxT  
assets securitization 资产证券化 H?yK~bGQ  
assets situated outside Hong Kong 在香港以外地方的资产 l9{hq/V  
assets stripping 削减资产;拆卖资产 "\w 7q  
assets value 资产值 g6j?,c|y  
assignee 承让人 9jM}~XvV  
assignment 转让;转让书;转让契 H\ F :95  
assignment of interest 权益转让 KcWN,!G  
assignment of letters patent and trade mark 专利证书及商标转让 <:+x+4ru  
assignment of property 物业转让;物业转让书 5?{ r  
assignment right 转让权 +^60T$  
assignor 转让人 akp-zn&je  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =$'6(aDH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f6hnTbJ  
associate member 附属会员 I|qo+u)  
associated body corporate 相联法人团体 &."iFe  
associated company 相联公司;联属公司 P3x8UR=fS  
associated corporation 相联法团 N G+GEqx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "L IF.)  
公认会计师公会〔英国〕 9ijfRqI=x  
Association of Futures Exchange Brokers 香港期货经纪协会 3l rT3a3vV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %O|iE M  
association of underwriters 承保人组织 , qMzWa  
assumption of control 接管 &6/[B_.  
assurance 担保;保险;转易;转易书 9+Np4i@  
assurance of interest 权益的转易 Cio 1E-4  
at 19XX price 按一九XX年价格计算 R@1xt@?  
at a discount 按赔价计算;按贴水价格计算;打折扣 luh$2 \5B  
at a premium 按溢价计算;按升水价格计算 }T(D7|^R  
at call 通知付款;按通知 UXJ eAE-  
at constant market price 按固定市价计算 &* M!lxDN  
at constant price 按固定价格计算 "q3ZWNS'w  
at cost 按成本计算 n\mO6aJ  
at current market price 按当时市价计算;按现时市价计算 ,0 M_ Bk"  
at current price 按当时价格计算;按现时价格计算 xQ f*  
at factor cost 按要素成本计算;按生产要素成本计算 B-*+r`@Bd  
at money-of-the-day price 按付款当日价格计算 bQg c8/  
at or better 按指定或较佳价位〔买卖指令〕 ?+))}J5N\  
at par 按面值计算;平价 |mZxfI  
at sight 见票即付 Ytn9B}%o  
at the close 按收市盘 KI"#f$2&  
at the opening 按开市盘 Z9v31)q(  
attestation 见证;见证条款 01 }D,W`  
at-the-money option 平价期权 hNC&T`.-~B  
attorney 受权人;受托代表人 g|o,uD  
attornment 新拥有人承认书 qU \w=  
attributable profit 可归属利润 Q *D;U[  
attributable share value 可归属股份价值 qqjwJ!@P  
Auckland Stock Exchange 奥克兰证券交易所 `+]Qz =}  
auction 拍卖 (p"%O  
auctioneer 拍卖商 4>wP7`/+y  
audit 审计;核数 OIGY`   
Audit Commission 审计署 Zu*F#s!tUI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m+ =] m_  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 8SMxw~9$  
audit review 帐目审查 {5Q!Y&N.%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 E^ B'4  
audited account 审计帐目;经审计的帐目 8?xE6  
audited annual account 经审计的周年帐目 )W^F2-{  
audited balance sheet 经审计的资产负债表 ju8> :y8  
auditor 核数师;核数主任;审计师 1KU! tL  
auditor's certificate 核数师证明书;审计师证明书 )v'WWwXY>  
auditor's report 核数师报告;审计师报告 l0|5t)jF-  
Aussie bond 澳元债券 LP.]9ut  
austerity budget 紧缩预算 Ki;*u_4{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g_;\iqxL  
Australia All Ordinaries Index 澳洲所有普通股票指数 /J]5H  
Australian Dollar [AUD] 澳元 jk;j2YNPw  
Australian Options Market 澳大利亚期权市场 1.}d.t  
Australian Securities Commission 澳洲证券事务监察委员会 A @i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tm|ZBM  
Australian Stock Exchange 澳大利亚证券交易所 z<MsKD0Q  
Austrian Schilling [ATS] 奥地利先令 tR# OjkvX  
authentication 认证;鉴证 [*Z;\5&P  
authority to purchase 委托购买证;委购书 akmkyrz'&  
authorization 认可;核准;授权;授权书 #$.;'#u'so  
authorization by direction 指示授权 &sl0W-;0  
authorization by instruction 指令授权 w2?3wrP3  
authorization by warrant 令状授权 >R'F,  
authorization of unit trust 单位信托的认可 z}.e]|b^H  
authorized agent 指定代理人 x'8x   
authorized capital 法定资本 p'Y^ X  
authorized clerk 出市员 Pd8![Z3  
authorized dealer 认可交易商 8=!D$t\3  
authorized financial institution 认可财务机构 0- B5`=yU  
authorized fund 认可基金 XgZD%7  
authorized fund house 获授权的基金公司;认可基金公司 A[B<~  
authorized institution 认可机构 &5>Kl}7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !hm]fh_j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y#`tgJ:  
authorized insurer 获授权保险人;获认可承保人 :a!^   
authorized investment 特准投资项目 T;4NRC  
authorized person 获授权人 P?%s #I:  
authorized representative 获授权代表 F|`Hm  
authorized share capital 法定股本  \__i  
automated quotation system 自动报价系统 (O\ )_#-D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1 s\Wtw:  
自动交易系统〔香港期货交易所有限公司〕 1v y*{D  
automatic adjustment mechanism 自动调整机制 VMZMG$C  
automatic adjustment system 自动调整系统 n3WlZ!$  
Automatic Clearing House 自动票据交换所 aHD]k8 m z  
automatic exchange rates accumulation system 自动化汇率累集系统 pd?M f=>#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G0Iw-vf  
automatic teller machine [ATM] 自动柜员机 M*0]ai|;  
autopay 自动转帐 &s(^@OayE  
available assets 可用资产 -oGdk|Yn  
available fiscal reserve 现存财政储备 T9=I$@/  
available profit 可用利润 1Yq!~8  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 X;$+,&M"  
average 平均;平均数;海损 _T60;ZI+^  
average basic salary 平均基本薪金 'B |JAi?  
average consumer expenditure 平均消费开支;一般消费开支 6%'QjwM_  
average cost 平均成本 MxKS4k  
average cost of land production 增辟土地平均成本 GC-5X`Sq  
average daily turnover 平均每日成交额 .e#w)K  
average daily wage rate 平均每日工资率 x[p|G5  
average expenditure pattern 平均开支模式 KR} ?H#%  
average growth rate 平均增长率 9+|$$)  
average net fixed assets 固定资产平均净值 Q3'llOx  
average of relatives 相对价格平均数 +w`2kv  
average price 平均价格 w?L6!)oiz  
average propensity to consume 平均消费倾向;一般消费倾向 & l<.X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 YP oSRA L  
average rate 平均率 Lj({[H7D!  
average revenue 平均收入;平均收益 PI {bmZ  
average stock 平均库存;平均存货 }{Pp]*I<A  
average yearly rent 平均年租 ./Xz}<($8  
avoidance of double taxation 避免双重课税 gb1V~  
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 iT+8|Yia  
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