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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: mk>; 3m*  
A share A股;甲类股份 d6luksO*9  
abatement of tax 减税;减扣免税额 <|Td0|x _q  
ABN AMRO Bank N.V. 荷兰银行 cI=6zMB  
above-the-line expenditure 线上项目支出;经常预算支出  >;fVuy  
above-the-line receipt 线上项目收入;经常预算收入 OdzeHpH3g  
ABSA Asia Limited 南非联合亚洲有限公司 /%T/@y  
absolute change 绝对数值变更 |p|Zv H  
absolute expenditure 实际开支 Ds`e-X)O;\  
absolute guideline figure 绝对准则数字 smn"]K  
absolute interest 绝对权益 e HphM;C  
absolute order of discharge 绝对破产解除令 VdHT3r  
absolute profit margin 绝对利润幅度 iGW|j>N  
absolute value 实值;绝对值 Y <6|z3  
absolutely vested interest 绝对既得权益 *QC6zJ  
absorbed cost 已吸收成本;已分摊成本 h[ .  
absorption 吸收;分摊;合并 gX}'b\zxC  
absorption rate 吸收率;摊配率;分摊率 ;2f=d_/x  
ACB Finance Limited 亚洲商业财务有限公司 mxv ?PP  
acceptable form of reciprocity 合理的互惠条件 }je<^]a  
acceptable rate 适当利率;适当汇率 .p#kW:zspA  
acceptance agreement 承兑协议 ]*2),H1 c  
acceptance for honour 参加承兑 E)v~kC}7.  
acceptor 承兑人;接受人;受票人 noZbsI4  
acceptor for honour 参加承兑人 K.Xy:l*z  
accident insurance 意外保险 Y)rK'OY'  
Accident Insurance Association of Hong Kong 香港意外保险公会 R3>q]  
accident insurance scheme 意外保险计划 }LUvh  
accident year basis 意外年度基准 MP%#)O6  
accommodation 通融;贷款 'n &p5%  
accommodation bill 通融票据;空头票据 RNT9M:w  
accommodation party 汇票代发人 ?WI v4  
account balance 帐户余额;帐户结余 /vQ)$;xf#  
account book 帐簿 x93@[B*%  
account collected in advance 预收款项 !nmZ"n|}p  
account current book 往来帐簿 t~+M>Fjm?d  
account of after-acquired property 事后取得的财产报告 <y6`8J7:  
account of defaulter 拖欠帐目 PQHztS"  
account payable 应付帐款 -)V0D,r$[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,1 -%C)  
account receivable 应收帐款 Y+-yIMt$r  
account receivable report 应收帐款报表 o|xf2k  
account statement 结单;帐单;会计财务报表 S^QEctXU  
account title 帐户名称;会计科目 q\fbrv%I4  
accountant's report 会计师报告 !sT>]e  
Accountant's Report Rules 会计师报告规则 K9<8FSn  
accounting and auditing procedure 会计与审计程序;会计与核数程序 }+,Q&]>~  
Accounting Arrangements 《会计安排》 1c$pz:$vX  
accounting basis 会计基础 BtJkvg(2]  
accounting by Official Receiver 破产管理署署长呈交的帐目 j+jC J<  
Accounting Circular 《会计通告》 j*%#~UFw  
accounting class 会计类别 R`j"iC2  
accounting date 记帐日期;会计结算日期 E>fY,*0  
accounting for money 款项核算 nW=6nCyvo  
Accounting Officer 会计主任 x;mw?B[  
accounting period 会计报告期;会计期 xdSMYH{2A  
accounting policy 会计政策;会计方针 z g7Q`  
accounting practice 会计惯例 YD4I2'E  
accounting principle 会计准则 a*M|_&MH*  
accounting record 会计记录 %['NPs%B  
accounting report 会计报告 WB jJ)vCA.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N_%@_$3G]  
Accounting Society of China 中国会计学会 }e7Rpgu  
accounting statement 会计报表 F/v.hP_  
accounting system 会计制度;会计系统 (:iMs) iO{  
accounting transaction 会计事项;帐务交易 \mb4leg5  
accounting treatment 会计处理 2[lP,;!  
accounting year 会计年度 8lk/*/} =<  
accretion 增值;添加 re/-Yu$'  
accrual 应计项目;应累算数目 }9OMXLbRv  
accrual basis 应计制;权责发生制 X@~/.H5  
accrual basis accounting 应计制会计;权责发生制会计 pSx5ume95"  
accrue 应累算;应计 lxn/97rA  
accrued benefit 应累算利益 "im5Fnu  
accrued charges 应计费用  exWQ~&  
accrued cumulative preference share dividend 应累算的累积优先股股息 1j2U,_-  
accrued expenses 应累算费用 HNZ$CaJh  
accrued interest payable 应付利息;应计未付利息 iM .yen_vp  
accrued interest receivable 应收利息;应计未收利息 VwR\"8r3  
accrued right 累算权益 $WYt`U;*lj  
accruing profit 应累算的利润 ekx(i QA  
accumulated fiscal reserve 累积财政储备 [if(B\&  
accumulated profit 累积利润;滚存溢利 `xM*cJTZ  
accumulated reserve 累积储备 G4 7^xR  
accumulation of surplus income 累积收益盈余 w,1N ;R&  
acquired assets 既得资产 9SC1A-nF  
acquisition 收购;购置;取得 ^gVQ6=z%  
acquisition cost 购置成本 XfcYcN  
acquisition expenses 购置费用 < F5VJ  
acquisition of 100% interest 收购全部股权 _a&gbSQv  
acquisition of control 取得控制权 &v:zS$m>  
acquisition of fixed assets 购置固定资产 rfDGS%!O%  
acquisition of shell “买壳” e N`+r  
acquisition price 收购价 CI*JedO]  
act of God 天灾 .-$3I|}X=  
acting partner 执事合伙人 cqU6 Y*n  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /)K')  
active partner 积极参与的合伙人 M^ * ~?9  
active trading 交投活跃 TQ\#Z~CbK{  
actual circulation 实际流通 %DuPM6 6r  
actual cost 实际成本 AO<T6 VK  
actual expenditure 实际开支;实际支出 dV$[O`F* b  
actual income 实际入息;实际收入;实际收益 a"s2N%{  
actual market 现货市场 B7Ket8<J  
actual price 现货价;实际价格 5bb#{?2i  
actual profit 实际利润 oyVT  
actual quotation 实盘;实际价位;实际报价 *twGIX  
actual year basis 按实际年度计算 <MEm+8e/s6  
actuals 实货 P$'PB*5d|  
actuarial investigation 精算调查 GW {tZaB  
actuarial principle 精算原则 CC^D4]ug  
actuarial report 精算师报告 MJX ny4n  
Actuarial Society of Hong Kong 香港精算学会 %)V=)l.j  
actuarial valuation 精算师估值 7sVM[lr<  
actuary 精算师 yBK$2to~  
ad referendum agreement 暂定协议;有待覆核的协定 WrP+n  
ad valorem duty 从价税;按值征税 :h@V,m Z  
ad valorem duty system 从价税制 z ,;XWv?  
ad valorem fee 从价费 hw"2'{"II  
ad valorem tariff 从价关税 :h,}yBJ1L  
additional allowance 额外免税额 bfeTf66c  
additional amount for unexpired risk 未过期风险的额外款额 ,u@:(G  
additional assessable profit 补加应评税利润 Lginps[la  
additional assessment 补加评税 .*NPoW4Kv  
additional commitment 额外承担 -3(*4)h7  
additional commitment vote 额外承担拨款 &pK0>2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &zYQ H@  
additional dependent parent allowance 供养父母额外免税额 oDS7do  
additional provision 额外拨款 k3&68+  
additional stamp duty 附加印花税 A8ViJ  
additional tax 补加税罚款;补加税款 ]Mq-67  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ) `{jPK*`  
adjudged bankrupt 被裁定破产 3MX#}_7A  
adjudicated bankrupt 裁定破产人 pg5W`4-F  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c RI2$|  
adjudication of bankruptcy 裁定破产;宣告破产 4+8)0;<H  
adjudication of insolvency 裁定无力偿还债务 h]@'M1D%  
adjusted actual 经调整的实数;调整后的实数 6O?zi|J[:  
adjusted current assets 经调整的流动资产;调整后的流动资产 x`?>j$  
adjusted figure 经调整的数字;调整后的数额 sssw(F  
adjusted liabilities 经调整的负债;调整后的负债 &NF$_*\E  
adjusted loss 经调整的亏损;调整后的亏损 z*HM_u  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 )4fQ~)  
adjusted profit 经调整的利润;调整后的利润 %nJo:/  
adjusted surplus 经调整的盈余额;调整后的盈余额 dr#%~I  
adjusted value 经调整的价值;调整后的价值 *~U*:>hS  
adjustment 调整;修订;理算〔保险〕 y ;mk]  
adjustment centre 调剂中心 5[g&0  
adjustment lag 调整过程的时间差距;调整时差 }#g]qK  
adjustment mechanism 调整机制 /y1+aTiJ  
adjustment of loss 亏损调整 L%[>z'Zp  
adjustment process 调整过程;调整程序 @n qM#  
adjustment range 调整幅度 [<r.M<3  
administered exchange rate 受管制汇率 b4:{PD~Mh  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1.%|Er 4  
administration expenses 行政费用 ]U@~vA#''  
administration fee 手续费;行政费 q1 HJ_y  
administration in bankruptcy 破产管理 KrP?*yk  
administration order 遗产管理令 "T[BSj?E  
administrator 管理人;遗产管理人 #^9bBF/  
administrator of the estate 遗产管理人 NJJ=ch  
admission of debt 债项承认书 aF/DFaiYv  
admission of proof 接纳债权证明 m|JA }&A  
advance 放贷款项;垫付款项;预支款项;预付款项 @GXKqi  
advance account 暂支帐目;预付款帐户 3LyNi$`f  
advance compensation 预付补偿金 wMgF*  
advance from shareholder 股东垫款 h@JX?LzZS  
advance pending reimbursement 预支以待日后付还 N_Ezp68Fp  
advanced economy 先进经济体系 7r:&%?2:g  
advancement 预付;预付财产 Ay Uw  
advances warrant 垫款令 @?s>oSyV  
advancing 贷出 cK[=IE5  
adverse balance 逆差 '<,Dz=  
adverse exchange 逆汇 X<_HQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 dU_;2d$  
advice for collection 托收通知书 FD!8o  
advice of drawing 提款通知书;汇票通知书 +hKU]DP2;  
advice of payment 付款通知 "Plo[E  
Advisory Committee [Securities and Futures Commission] ?!m\|'s-  
谘询委员会〔证券及期货事务监察委员会〕 ]Ndy12,M  
Advisory Committee on Diversification 经济多元化谘询委员会 S~r75] "  
affidavit 誓章;遗产申报誓章 IAbQgBvUD  
affidavit of no receipt 述明无收款的誓章 >r X$E<B\  
affiliate 联号;联营公司;附属公司 D]>Z5nr |  
affiliated company 附属公司;联号;联营公司 1mHS -oI9J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }.s%J\ckx  
affordability 负担能力 S/*\j7cj  
African Development Bank [AfDB] 非洲开发银行 @gqZiFM)  
after-acquired property 事后取得的财产 W4.w  
after-hours dealing 市后交易 An}RD73!w  
after-tax profit 税后盈利;税后利润;税后溢利 h+Lpj^<2a  
agency agreement 代理协议 qh W]Wd" g  
agency expenses 代理机构的开支 \{Q_\s&)  
agency fee 代理费 yQ^,>eh  
Agency Law 《代理法》 QiA}0q3]0  
agent 代理人;承销人 H9'psv  
agent of company 公司代理人 c ?<)!9:  
agent's fee 代理人费;经纪费 tKyGD|g S  
aggregate 总计;总数;总体数字 2\&3x} @  
aggregate amount 总款额;总额 s[eSPSFZ  
aggregate assets and liabilities 总体资产与负债 :G98uX t  
aggregate at constant price 按固定价格计算的总体数字 Fnk@)1  
aggregate demand 总需求 3 ;"[WOv  
aggregate gross position 总持仓量 3st?6?7|  
aggregate limit 总限额 A *:| d~  
aggregate of salaries tax 合计薪俸税 ,gpEXU p\  
aggregate performance 总体表现;总体业绩 ;`xCfOY(  
aggregate supply 总体供应 2Y9u9;ah  
aggregate surplus 总盈余 NKEmY-f;  
aggregate total 整体总额 {d#sZT  
aggregate value 总值;合计价值 I%:?f{\  
aggregated basis 合计基准 G*_]Lz(N  
aggregated net chargeable income 合计应课税入息实额 T)<^S(5 7  
aggregation 合并计算;合计;总和  96;5  
aggregation of incomes of husband and wife 夫妇入息合并计算 sk07|9nU  
aggregation of property 财产的总和 A[@koLCL  
agio 差价;贴水 6d5J*y2  
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》 $;(@0UDE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ab9ecZ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 %H{;wVjK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }oiNgs/N  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 g/68& M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gREk,4DAv  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s5G`?/  
agreement for a settlement 授产协议 g - !  
agreement for assignment 转让协议 )RTWt`  
agreement for sale 售卖协议;买卖协议 78*8-  
agreement for sale and purchase 买卖协议 "uL~D5!f  
agreement for the payment of interest 支付利息协议 9fs-|E[5  
agreement for the repayment of money 还款协议 Vp1ct06^  
agreement of reinsurance 再保险协议 Nw9:Gi  
Agricultural Bank of China 中国农业银行 UpD4'!<buV  
air passenger departure tax 飞机乘客离境税 %t6-wWM97  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >}+R+''nR  
airport tax 机场税 :81d~f7  
alcohol duty 酒精税 N)D+FV29y  
alienation 让与;让渡;转让 ckV\f({  
alimony 生活费;赡养费 KkTE -$-  
All Ordinaries Index [AOI] 所有普通股指数 SmDNN^GR  
all risks 全险;综合险 w\D !e  
All Sales Record for Stock Market 《股票市场成交报告》 nC[aEZ7  
Allied Capital Resources Limited 新联财务有限公司 /9gn)q2f(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8PVjNS/  
allocation letter 拨款信件 \}4*}Lr  
allocation of fund 分配款项;预留款项 \`z%5/@f;  
allocation of profit 利润分配;溢利分配 04}8x[t  
allocation warrant 拨款令 )\D{5j  
allotment 分配;配股 f|_\GVW  
allotment notice 股份配售通知;配股通知 < @GO]vY  
allotment of shares 股份分配 WcT= 5G  
allowable 可获宽免;免税的 u23_*W\  
allowable business loss 可扣除的营业亏损 x'\C'zeF  
allowable expenses 可扣税的支出 |.m)UFV  
allowance 免税额;津贴;备抵;准备金 S:i# |T."  
allowance for debts 债项的免税额 CLmo%"\ s  
allowance for depreciation by wear and tear 耗损折旧免税额 dG0zA D  
allowance for funeral expenses 殡殓费的免税额 NZZy^p&O  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M:oM(K+  
allowance for repairs and outgoings 修葺及支出方面的免税额 $kN=45SR  
allowance to debtor 给债务人的津贴 =NY55t.  
alteration of capital 资本更改 hi$AZ+  
alternate trustee 候补受托人 ^>ir&$  
amalgamation 合并 U/A iI;Ne  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \\13n4fAv  
ambit of charges 征税范围;收费范围 DrioBb@  
amended valuation 经修订的估值 sG_/E-%5'  
American Commodities Exchange 美国商品交易所 EN[T3 Y  
American Express Bank Limited 美国运通银行 Ua:@,};  
American Stock Exchange 美国证券交易所 }.'rhR+  
amortization 摊销 2ry@<88  
amount due from banks 存放银行同业的款项 R@pY+d9qp  
amount due from banks abroad 存放海外银行同业的款项 <'UGYY\wg0  
amount due from holding companies 控股公司欠款 {PxFG<^U  
amount due from local banks 存放本港银行同业的款项 J;^PM:6  
amount due to banks 银行同业的存款 {K"hlu[  
amount due to banks abroad 海外银行同业的存款 H"UJBO>$  
amount due to holding companies 控股公司存款 f@hM^%  
amount due to local banks 本港银行同业的存款 c'3N;sZ*B  
amount due to outport banks 外埠银行同业的存款 ZB)R4  
amount for note issue 发行纸币的款额 ? _bFe![q  
amount of bond 担保契据的款额 ;ltk}hJ]  
amount of consideration 代价款额 XKws_  
amount of contribution 供款数额 vOz1& |;D  
amount of indebtedness 负债款额 Z|x|8 !D  
amount of principal of the loan 贷款本金额 ,m]5j_< }  
amount of rates chargeable 应征差饷数额 Bf #cBI  
amount of share capital 股本额 }Md;=_TP  
amount of sums assured 承保款额 -@_v@]:  
amount of variation 变动幅度 R)*DkL!  
amount of vote 拨款数额 -L]-u6kC[  
amount payable 应付款额 9)W &yi  
amount receivable 应收款额 OqciZ@#5n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x>##qYT  
analysis 分析 j-R*!i  
ancillary risk 附属风险 y2jw3R  
annual account 周年帐目;周年帐目报表;年度决算;年结  3TCRCz  
annual accounting date 年结日期 ,>b>I#{  
annual allowance 每年免税额;年积金;年度津贴;年津 *IWW,@0  
annual balance 年度余额 WG6 0  
annual disposable income 每年可动用收入 "|1iz2L  
annual estimates 周年预算 7M7Ir\d0lp  
annual fee 年费 IKP GqoM  
annual general meeting 周年大会 {]}94T~/k  
annual growth rate 年增率;每年增长率 mgVYKZWL-i  
annual long-term supplement 长期个案每年补助金 $57b.+2n  
annual pensionable emolument 可供计算退休金的年薪 yj_> G  
annual report 年报 6*>Lud  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TbNH{w|p  
annual return 周年报表;周年申报表;每年报税表格 MaHP):~  
Annual Return Rules 《周年报表规则》 ;9h;oB@  
annual review of consumer prices 每年消费物价回顾 7pY :.iVO  
annual roll-forward basis 逐年延展方式 hPNMp@Nm6  
annual salary 年薪 #I453  
annual statement 年度报表;年度决算表 n}A!aC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Mhti  
annuitant 年金受益人 300w\9fn&  
annuity 年金 T#3@r0M  
annuity contract 年金合约 V+lF|CZb5  
annuity on human life 人寿年金 xIa7F$R 0  
antecedent debt 先前的债项 UWKgf? _  
ante-dated cheque 倒填日期支票 Rb0I7~Z%'d  
anticipated expenditure 预期开支 0]  
anticipated net profit 预期纯利 oS..y($TI  
anticipated revenue 预期收入 io+V4m  
anti-inflation measure 反通货膨胀措施 1] ~w?)..'  
anti-inflationary stance 反通货膨胀立场 +Z|3[#W  
apparent deficit 表面赤字 n8F5z|/  
apparent financial solvency 表面偿债能力 @ G)yz!H  
apparent partner 表面合伙人 q {Z#}|km#  
application for personal assessment 个人入息课税申请书 U3V5Jo r#  
application of fund 资金应用 1s.2z[B~  
application to release as liquidator and to destruct the books of accounts and documents |SjRss:i+  
申请免除清盘人职务及毁灭帐簿与文件 ;mk[!  
appointed actuary 委任精算师 -g2l-N{&  
appointed auditor 委任核数师;委任审计师 \_8wU' 7  
appointed trustee 委任的受托人 A/'po_'uy  
appointer 委任人 ]1<GZ`  
apportioned pro rata 按比例分摊 9/(jY$Ar  
apportionment 分配;分摊 v}Ju2}IK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rjK`t_(=  
apportionment formula 分摊方程式 u7[}pf$}  
apportionment of estate duty 遗产税的分摊 sg^|dS{3D  
appraisal 估价;评估 w(6n  
appreciable growth 可观增长 <8^x Mjc  
appreciable impact 显着影响 ?![[la+f  
appreciable increase 可观增长 0Z8"f_GK  
appreciation 增值;升值 &R%'s1]o  
appreciation against other currencies 相对其他货币升值 W/ Q*NB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 byM-$l  
appreciation tax 增值税 ] c7X~y  
appropriation 拨款;拨用;拨付 g5@g_~ g  
appropriation account 拨款帐目 GcdJf/k  
Appropriation Bill 拨款法案 2Ckx.m&  
appropriation-in-aid system 补助拨款办法 H TOr  
approved assets 核准资产 &2`p#riAS  
approved basket stock 认可一篮子证券 I} jgz  
approved budget 核准预算 3@gsKtA&H4  
approved charitable donation 认可慈善捐款 Ck Nl;g l  
approved charitable institution 认可慈善机构 }<0N)dpT  
approved currency 核准货币;认可货币 Xv-p7$?f  
approved estimates 核准预算 aaFT   
approved estimates of expenditure 核准开支预算 ;Nj9,Va(t  
approved overseas insurer 核准海外保险人 aE`d[d SG  
approved overseas trust company 核准海外信托公司 c[,h|~K/_?  
approved pooled investment fund 核准汇集投资基金 6UeYZ g  
approved provident fund scheme 认可公积金计划 ;Y^'$I2fR#  
approved provision 核准拨款 Zj_2>A  
approved redeemable share 核准可赎回股份 m|aK_  
approved regional stock 认可地区性证券  1[SG.  
approved retirement scheme 认可退休金计划 06S R74  
approved subordinated loan 核准附属贷款 r\;fyeH  
arbitrage 套戥;套汇;套利 :D)(3U5  
arbitrageur 套戥者;套汇者 xmvE*q"9]  
arbitrary amount 临时款项 HYfGu1j?X  
arrangement 措施;安排;协定  m[B#k$  
arrears 欠款 sF{aG6u   
arrears of pay 欠付薪酬 X@\W* nq  
arrears of revenue 逾期未收税款;逾期未收的帐项 DpT9"?g7  
articles of association 组织章程;组织细则;组织章程细则 g |>LT_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 sCFxn  
ascertainment of profit 确定利润 i3,IEN  
"Asia Clear" “亚洲结算系统” Mqr_w!8d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !5o j~H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 e|\xF V=4  
Asian Development Fund [ADF] 亚洲发展基金 gA!@oiq@  
Asian dollar bond 亚洲美元债券 Wb-C0^dTn  
Asian dollar market 亚洲美元市场 pd|KIs%jl  
Asian dollar rate 亚洲美元利率 Jay"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  yfZNL?2x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "o&8\KSs  
asked price 沽盘;喊价;索价;卖方报价 |vI`u[P  
assessable income 应评税入息 ?;ok9Y  
assessable loss 应评税亏损 G.rz6o;  
assessable profit 应评税利润 <e2l@@#oy  
assessable value 应评税值 1 ~zjsi  
assessed profit 估定利润 lT|Gkm<G  
assessed value 经评估价值 ITn%  
assessment 评税;评定;估价;评税单 1[!v{F%]  
assessment number 评税编号;估价编号 zw>L0gC  
assessment of additional tax 补加税评税 )XN_|zCk  
assessment of performance 业绩评估;实绩评价 4E39]vb  
Assessor 评税主任 :R Iz6Tz  
asset price bubbles 资产价格泡沫 b6N[t _,  
asset-backed securities 具资产保证的证券 p{g4`o  
assets accretion 资产增值 ??,[-Oi  
assets and liabilities 资产与负债 }Kp!,  
assets betterment statement 资产递增表;资产改进表 p0Jr{hM  
assets lending 实物放款;有抵押贷款 =nhY;pY3u  
assets of the company passing on the death 死者去世时转移的公司资产 [7Lr"  
assets pledged as security for liabilities 用作负债抵押的资产 dHc\M|HCC  
assets portfolio 资产投资组合 +OE!Uqnt  
assets price 资产价格 94"+l@K  
assets quality 资产质素 hmu>s'  
assets realization 资产变现 7Y5r3a}%  
assets refinancing arrangement 资产再集资安排 [.gk{> #  
assets securitization 资产证券化 vd%g'fTy9  
assets situated outside Hong Kong 在香港以外地方的资产 4)S99|1  
assets stripping 削减资产;拆卖资产 zjpZ] $  
assets value 资产值 :ky`)F`  
assignee 承让人 0MWW( ;  
assignment 转让;转让书;转让契 !T{+s T  
assignment of interest 权益转让 QyD0WC}i  
assignment of letters patent and trade mark 专利证书及商标转让 'hpOpIsHa  
assignment of property 物业转让;物业转让书 +%JBr+1#\  
assignment right 转让权 5=pE*ETJ  
assignor 转让人 Q^(CqQo!<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P.Z:`P)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $w0TEO!  
associate member 附属会员 $DY#04Je\=  
associated body corporate 相联法人团体 Jo5Bmh0  
associated company 相联公司;联属公司 YM}a>o  
associated corporation 相联法团 @/ z\p7e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] M@Th^yF+8H  
公认会计师公会〔英国〕 :o s8"  
Association of Futures Exchange Brokers 香港期货经纪协会 \P<aK$g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5Gz!Bf@!!  
association of underwriters 承保人组织 2S?7j[@%i`  
assumption of control 接管 >,e^}K}C  
assurance 担保;保险;转易;转易书 =;Gq:mHi  
assurance of interest 权益的转易 Vrt$/ d  
at 19XX price 按一九XX年价格计算 F9fLJol  
at a discount 按赔价计算;按贴水价格计算;打折扣 5,"c1[`-  
at a premium 按溢价计算;按升水价格计算 2 XP }:e  
at call 通知付款;按通知 !HY^QK  
at constant market price 按固定市价计算 YuK+ N  
at constant price 按固定价格计算 u]yy%@U1  
at cost 按成本计算 "q=Cye  
at current market price 按当时市价计算;按现时市价计算 (dy(.4W\  
at current price 按当时价格计算;按现时价格计算 Q{[@n  
at factor cost 按要素成本计算;按生产要素成本计算 wQhNQ(H~\  
at money-of-the-day price 按付款当日价格计算 `i.BB jx`  
at or better 按指定或较佳价位〔买卖指令〕 ,mHME~  
at par 按面值计算;平价 Y^fw37b  
at sight 见票即付 \ruQx)5M  
at the close 按收市盘 Aa ~W,  
at the opening 按开市盘 m5K?oV@n  
attestation 见证;见证条款 9&lemz  
at-the-money option 平价期权 r48|C{je-  
attorney 受权人;受托代表人 f3K-X1`]'U  
attornment 新拥有人承认书 0<,{poMM  
attributable profit 可归属利润 mTZ/C#ir(  
attributable share value 可归属股份价值 6TP /0o)  
Auckland Stock Exchange 奥克兰证券交易所 O$*lPA[  
auction 拍卖 6{h\CU}"  
auctioneer 拍卖商 GG%b"d-  
audit 审计;核数 [:8\F#KW  
Audit Commission 审计署 EF0v!XW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bMO^}qR`  
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〕 YYWD\Y`8  
audit review 帐目审查 k@4N7}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }y(t')=9  
audited account 审计帐目;经审计的帐目 IW~R{ ]6  
audited annual account 经审计的周年帐目 TM)INo^  
audited balance sheet 经审计的资产负债表 j4$nr=d.6  
auditor 核数师;核数主任;审计师 PLCm\Oh$l  
auditor's certificate 核数师证明书;审计师证明书 GA^hev  
auditor's report 核数师报告;审计师报告 ? i{?Q,  
Aussie bond 澳元债券 R"B{IWQi  
austerity budget 紧缩预算 'S`l[L:.8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uNyU]@R<W  
Australia All Ordinaries Index 澳洲所有普通股票指数 AdDX_\V,*  
Australian Dollar [AUD] 澳元 c!EA>:;(<  
Australian Options Market 澳大利亚期权市场 tOIqX0dWd  
Australian Securities Commission 澳洲证券事务监察委员会 -SsgW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  r h*F  
Australian Stock Exchange 澳大利亚证券交易所 Q i18q|l8v  
Austrian Schilling [ATS] 奥地利先令 ] K$YtM^  
authentication 认证;鉴证 7^eyO&4z  
authority to purchase 委托购买证;委购书 69c4bT:b"  
authorization 认可;核准;授权;授权书 ?;XO1cs  
authorization by direction 指示授权 Rl?1|$%  
authorization by instruction 指令授权 .9J^\%JD  
authorization by warrant 令状授权 y ``\^F  
authorization of unit trust 单位信托的认可 dbf<k%i6  
authorized agent 指定代理人 c8uaZvfW  
authorized capital 法定资本 wWl ?c  
authorized clerk 出市员 V:\:[KcL^  
authorized dealer 认可交易商 PCT&d)}  
authorized financial institution 认可财务机构 zL"e.  
authorized fund 认可基金 <.h7xZ  
authorized fund house 获授权的基金公司;认可基金公司 WVP?Ie8  
authorized institution 认可机构 "N+4TfXy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 s)-An( Uw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 { DYY9MG8  
authorized insurer 获授权保险人;获认可承保人 S?688  
authorized investment 特准投资项目 5CI {&E  
authorized person 获授权人 _^iY;&  
authorized representative 获授权代表 *!QmYH5r0  
authorized share capital 法定股本 Ip t;NlR  
automated quotation system 自动报价系统 1eI*.pt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @Jd&[T27Lr  
自动交易系统〔香港期货交易所有限公司〕 9Yt|Wj  
automatic adjustment mechanism 自动调整机制 '2lV(>"  
automatic adjustment system 自动调整系统 pDS[ecx  
Automatic Clearing House 自动票据交换所 2yfU]`qN  
automatic exchange rates accumulation system 自动化汇率累集系统 lNX*s E .  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MJ}{Q1|*  
automatic teller machine [ATM] 自动柜员机 FL mD?nw  
autopay 自动转帐 v5[gFY(?  
available assets 可用资产 Vn#}f=u\  
available fiscal reserve 现存财政储备 !tq]kKJ3:  
available profit 可用利润 5226 &N  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 :8yebOs   
average 平均;平均数;海损 IdmP!(u  
average basic salary 平均基本薪金 ![z2]L+TB  
average consumer expenditure 平均消费开支;一般消费开支 R27'00(Z0  
average cost 平均成本 `l|Oj$  
average cost of land production 增辟土地平均成本 oCT,v0+4O  
average daily turnover 平均每日成交额 zyPb\/  
average daily wage rate 平均每日工资率 Wl| i$L)7  
average expenditure pattern 平均开支模式 w%L4O;E]*{  
average growth rate 平均增长率 f I1CT)0<e  
average net fixed assets 固定资产平均净值 A7L;ims7  
average of relatives 相对价格平均数 [4"(\r\f  
average price 平均价格  P^te  
average propensity to consume 平均消费倾向;一般消费倾向 f ,e]jw@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 vHi%UaD-y  
average rate 平均率 ] (e ,J  
average revenue 平均收入;平均收益 utck{]P  
average stock 平均库存;平均存货 tA1?8`bQ  
average yearly rent 平均年租 bB<S4@jF8z  
avoidance of double taxation 避免双重课税 6,q0F*q  
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 `+w= p7ET  
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