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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: z 9vInf@M  
A share A股;甲类股份 OSRp0G20k\  
abatement of tax 减税;减扣免税额 dcDyK!zz"  
ABN AMRO Bank N.V. 荷兰银行 !8TlD-ZT/  
above-the-line expenditure 线上项目支出;经常预算支出 MUaq7B_>  
above-the-line receipt 线上项目收入;经常预算收入 prWk2_D;*  
ABSA Asia Limited 南非联合亚洲有限公司 K?6jXJseb  
absolute change 绝对数值变更 eQ$Y0qH1E  
absolute expenditure 实际开支 !44/sr'  
absolute guideline figure 绝对准则数字 6LvW?z(J  
absolute interest 绝对权益 Lm iOhx  
absolute order of discharge 绝对破产解除令 0CZ :Bo[3  
absolute profit margin 绝对利润幅度 g{7.r-uu  
absolute value 实值;绝对值 Xc =Y  
absolutely vested interest 绝对既得权益 MU($|hwiL  
absorbed cost 已吸收成本;已分摊成本 _('=b/  
absorption 吸收;分摊;合并 .eS<Dbku<  
absorption rate 吸收率;摊配率;分摊率 ST|x23|O]  
ACB Finance Limited 亚洲商业财务有限公司 ~k"=4j9  
acceptable form of reciprocity 合理的互惠条件 piJu+tUy  
acceptable rate 适当利率;适当汇率 ~Q Oe##  
acceptance agreement 承兑协议 F|IAiE  
acceptance for honour 参加承兑 @D]5civm_  
acceptor 承兑人;接受人;受票人 ^ sOQi6pL  
acceptor for honour 参加承兑人 =J18eH!]  
accident insurance 意外保险 {JO^ tI  
Accident Insurance Association of Hong Kong 香港意外保险公会 q;B4WL}  
accident insurance scheme 意外保险计划 h\$$JeSV]  
accident year basis 意外年度基准 #Vnkvvv  
accommodation 通融;贷款 kDEXN  
accommodation bill 通融票据;空头票据 x,'(5*  
accommodation party 汇票代发人 &u]8IEv}u  
account balance 帐户余额;帐户结余 Y[ j6u\y  
account book 帐簿 6O7'!@@  
account collected in advance 预收款项 wx]0p  
account current book 往来帐簿 IQAZuN"<  
account of after-acquired property 事后取得的财产报告 4svBzZdr  
account of defaulter 拖欠帐目 HCIU!4rH  
account payable 应付帐款 _mj,u64  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Yz'K]M_Dq  
account receivable 应收帐款 y8d]9sX{  
account receivable report 应收帐款报表 TtK[nP  
account statement 结单;帐单;会计财务报表 )Oq|amvC  
account title 帐户名称;会计科目 7LfAaj  
accountant's report 会计师报告 ;@0;pY  
Accountant's Report Rules 会计师报告规则 `Syl:rU~y@  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Mc? Qx  
Accounting Arrangements 《会计安排》 ^a/gBC82x  
accounting basis 会计基础 J-[,KME_^  
accounting by Official Receiver 破产管理署署长呈交的帐目 l?E{YQq]  
Accounting Circular 《会计通告》 H[NSqu.s  
accounting class 会计类别 7!e vm;A  
accounting date 记帐日期;会计结算日期 ntu5{L'8  
accounting for money 款项核算 v3*_9e  
Accounting Officer 会计主任 D.r<QO~6B  
accounting period 会计报告期;会计期 2+RUTOv/d  
accounting policy 会计政策;会计方针 VRVO-Sk  
accounting practice 会计惯例 .H escg/S  
accounting principle 会计准则 Rm2yPuOU}A  
accounting record 会计记录 ~G)S   
accounting report 会计报告 I )~GZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;d@#XIS&-(  
Accounting Society of China 中国会计学会 'S20\hwt-  
accounting statement 会计报表 <kfnpB=  
accounting system 会计制度;会计系统 ({ +!`}GY  
accounting transaction 会计事项;帐务交易 %Si6]3-^@  
accounting treatment 会计处理 To\QjP-  
accounting year 会计年度 OstQqV%@  
accretion 增值;添加 GiJ *Wp  
accrual 应计项目;应累算数目 TeMHm ?1^  
accrual basis 应计制;权责发生制 eJrQ\>z]V&  
accrual basis accounting 应计制会计;权责发生制会计 oro$wFxJO  
accrue 应累算;应计 [NF'oRRD9s  
accrued benefit 应累算利益 ^dI424  
accrued charges 应计费用 kPKB|kP\  
accrued cumulative preference share dividend 应累算的累积优先股股息 ! :Y:pu0  
accrued expenses 应累算费用 *Hg>[@dP0  
accrued interest payable 应付利息;应计未付利息 7dN*lks  
accrued interest receivable 应收利息;应计未收利息 S:u:z=:r  
accrued right 累算权益 'I`&Yo~c9  
accruing profit 应累算的利润 `oAW7q)~  
accumulated fiscal reserve 累积财政储备 g6y B6vk  
accumulated profit 累积利润;滚存溢利 |sa]F5  
accumulated reserve 累积储备 n#cC+>*>+  
accumulation of surplus income 累积收益盈余 %7QV&[4!  
acquired assets 既得资产 }cM}Oavh  
acquisition 收购;购置;取得 V~UN  
acquisition cost 购置成本 "0$a)4]  
acquisition expenses 购置费用  FK^p")i  
acquisition of 100% interest 收购全部股权 T5|q RlW  
acquisition of control 取得控制权 biLs+\C  
acquisition of fixed assets 购置固定资产 Z EQ@IS:Y  
acquisition of shell “买壳” W1WYej"  
acquisition price 收购价 4%{,] q\p  
act of God 天灾 zp6C3RG(  
acting partner 执事合伙人 af6M,{F  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |e=,oV"  
active partner 积极参与的合伙人 oF vfCrd  
active trading 交投活跃 ]v?@g:i E  
actual circulation 实际流通 #./fY;:cj  
actual cost 实际成本 -Sq z5lo  
actual expenditure 实际开支;实际支出 Ah1]Y}sy  
actual income 实际入息;实际收入;实际收益 M "ui0 ac  
actual market 现货市场  hz{`h  
actual price 现货价;实际价格 BfXgh'Z~  
actual profit 实际利润 .7O*pJ2(H  
actual quotation 实盘;实际价位;实际报价 0q^>ZF-@  
actual year basis 按实际年度计算 x!hh"x  
actuals 实货 _PPy44r2  
actuarial investigation 精算调查 2"COP>  
actuarial principle 精算原则 MO[2~`,Q!  
actuarial report 精算师报告 q~rEq%tk  
Actuarial Society of Hong Kong 香港精算学会 ]yV!  
actuarial valuation 精算师估值 )"qa kT  
actuary 精算师 at@G/?  
ad referendum agreement 暂定协议;有待覆核的协定 *$#W]bO  
ad valorem duty 从价税;按值征税 <g-9T-Ky  
ad valorem duty system 从价税制 .Q<>-3\K  
ad valorem fee 从价费 "x%Htq@  
ad valorem tariff 从价关税 nz%DM<0$  
additional allowance 额外免税额 %J#YM'g  
additional amount for unexpired risk 未过期风险的额外款额 G3C~x.(f  
additional assessable profit 补加应评税利润 "RedK '7g  
additional assessment 补加评税 3Nl <p"=  
additional commitment 额外承担 ;:iY)}  
additional commitment vote 额外承担拨款 8bxfj<O,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O8^A5,2@3>  
additional dependent parent allowance 供养父母额外免税额 ,yC-+VL  
additional provision 额外拨款 9q)Kfz  
additional stamp duty 附加印花税 N>Xo_-QCY  
additional tax 补加税罚款;补加税款 \TIT:1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]{!U@b  
adjudged bankrupt 被裁定破产 eFipIn)b  
adjudicated bankrupt 裁定破产人 bT</3>+C  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 y~(h>gi,x  
adjudication of bankruptcy 裁定破产;宣告破产 .nTwPrG  
adjudication of insolvency 裁定无力偿还债务 \-L&5x"x  
adjusted actual 经调整的实数;调整后的实数 u^&A W$  
adjusted current assets 经调整的流动资产;调整后的流动资产 vjLJi nJ/  
adjusted figure 经调整的数字;调整后的数额 vp1941P  
adjusted liabilities 经调整的负债;调整后的负债 Mc@e0  
adjusted loss 经调整的亏损;调整后的亏损 8."]//V  
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 \Bz_p'[G  
adjusted profit 经调整的利润;调整后的利润 a@8v^G  
adjusted surplus 经调整的盈余额;调整后的盈余额 AW%50V  
adjusted value 经调整的价值;调整后的价值 [<7@{;r  
adjustment 调整;修订;理算〔保险〕 ?yZ+D z\  
adjustment centre 调剂中心 j 7fL7:,T  
adjustment lag 调整过程的时间差距;调整时差 $yN{-T"  
adjustment mechanism 调整机制 toLV4BtIG  
adjustment of loss 亏损调整 #||}R[~P"  
adjustment process 调整过程;调整程序 :1^LsLr5  
adjustment range 调整幅度 ><RpEnWZ<  
administered exchange rate 受管制汇率 G, 44va  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p5Z"|\  
administration expenses 行政费用 <5d ~P/,  
administration fee 手续费;行政费 FO+Zue.RS  
administration in bankruptcy 破产管理 `-.%^eIp  
administration order 遗产管理令 SII;n2[Ze  
administrator 管理人;遗产管理人 P|^f0Rw3.  
administrator of the estate 遗产管理人 j >Ht@Wi  
admission of debt 债项承认书 _uWpJhCT  
admission of proof 接纳债权证明 B3:ez jj  
advance 放贷款项;垫付款项;预支款项;预付款项 B#exHf8  
advance account 暂支帐目;预付款帐户 %}[i'rT>  
advance compensation 预付补偿金 AmvEf  
advance from shareholder 股东垫款 }\hVy(\c  
advance pending reimbursement 预支以待日后付还 $>G8_q  
advanced economy 先进经济体系 'g6\CZw(#  
advancement 预付;预付财产 m];]7uB5=  
advances warrant 垫款令 ,ly\Ka?zO  
advancing 贷出 ,bXe<L)  
adverse balance 逆差 .RE:;<|w  
adverse exchange 逆汇 kd>hhiz|  
advertisement addressed to shareholders 在报章刊登的致股东通告 j1^I+j)  
advice for collection 托收通知书 1!ii;s^e  
advice of drawing 提款通知书;汇票通知书 VX].3=T8  
advice of payment 付款通知 >i_ 2OV  
Advisory Committee [Securities and Futures Commission] j@=%_^:i  
谘询委员会〔证券及期货事务监察委员会〕 R}'bP  
Advisory Committee on Diversification 经济多元化谘询委员会  R(!s  
affidavit 誓章;遗产申报誓章 UXeN8  
affidavit of no receipt 述明无收款的誓章 ;"KJ7p  
affiliate 联号;联营公司;附属公司 mkMq  
affiliated company 附属公司;联号;联营公司 yu;+o3WlK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 t!*?dr  
affordability 负担能力 ` w=>I  
African Development Bank [AfDB] 非洲开发银行 cT<1V!L4  
after-acquired property 事后取得的财产 %huRsQ %}  
after-hours dealing 市后交易 +Um( h-;  
after-tax profit 税后盈利;税后利润;税后溢利 *e<[SZzYZ  
agency agreement 代理协议 //*fSF   
agency expenses 代理机构的开支 T{Gj+7bQ~  
agency fee 代理费 !_"@^?,q  
Agency Law 《代理法》 DD7h^-x  
agent 代理人;承销人 $g@=Z"  
agent of company 公司代理人 xRJ\E }/7  
agent's fee 代理人费;经纪费 M.Y~1c4f  
aggregate 总计;总数;总体数字 S\LkL]qx  
aggregate amount 总款额;总额 *Tas`WA  
aggregate assets and liabilities 总体资产与负债 ={_C&57N1  
aggregate at constant price 按固定价格计算的总体数字 !\"EFVH  
aggregate demand 总需求 qUh2hz:  
aggregate gross position 总持仓量 -jW.TT h]  
aggregate limit 总限额 7[w,:9& }  
aggregate of salaries tax 合计薪俸税 TBs|r#  
aggregate performance 总体表现;总体业绩 3Iua*#<m,  
aggregate supply 总体供应 :a^t3s  
aggregate surplus 总盈余 e 63uLWDT  
aggregate total 整体总额 5"^en# ?9  
aggregate value 总值;合计价值 : imW\@u  
aggregated basis 合计基准 j:<n+:H C  
aggregated net chargeable income 合计应课税入息实额 *Y,x|F  
aggregation 合并计算;合计;总和 U(a#@K !H  
aggregation of incomes of husband and wife 夫妇入息合并计算 9Kpa><  
aggregation of property 财产的总和 M2d$4-<  
agio 差价;贴水 yQU_>_!n  
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》 /rM I"khB  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t'?.8}?)I&  
《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》 PjZvQ\Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i;]"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》 {,3>"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T3~k>"W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Qr1"Tk7s  
agreement for a settlement 授产协议 ~Am,%"%\  
agreement for assignment 转让协议 ^]7}YF2|  
agreement for sale 售卖协议;买卖协议 (^s>m,h  
agreement for sale and purchase 买卖协议 H+1-]'g`  
agreement for the payment of interest 支付利息协议 ,X#2\r<|  
agreement for the repayment of money 还款协议 9G9fDG#F\I  
agreement of reinsurance 再保险协议 <nE>XAI_7  
Agricultural Bank of China 中国农业银行 `q?8A3A  
air passenger departure tax 飞机乘客离境税 j!_;1++q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H#NCi~M>3  
airport tax 机场税 &atuK*W>  
alcohol duty 酒精税 _  <WJ7  
alienation 让与;让渡;转让 LwrUQ)  
alimony 生活费;赡养费 cFaaLUZk  
All Ordinaries Index [AOI] 所有普通股指数 Z9:-rcr  
all risks 全险;综合险 M|6A0m#Q  
All Sales Record for Stock Market 《股票市场成交报告》 [.m`+  
Allied Capital Resources Limited 新联财务有限公司 rv &<{@AS~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _hN\10ydY  
allocation letter 拨款信件 G.rrv  
allocation of fund 分配款项;预留款项 XR+Y=R  
allocation of profit 利润分配;溢利分配 , 0imiv  
allocation warrant 拨款令 $@"l#vJPfc  
allotment 分配;配股 { WIJC ',Y  
allotment notice 股份配售通知;配股通知 8s"%u )  
allotment of shares 股份分配 jNTjSX  
allowable 可获宽免;免税的 /~}}"zx&  
allowable business loss 可扣除的营业亏损 `Zf^E >)  
allowable expenses 可扣税的支出 ~$ng^D  
allowance 免税额;津贴;备抵;准备金 *;1,5L  
allowance for debts 债项的免税额 ozAS[B6  
allowance for depreciation by wear and tear 耗损折旧免税额 '{E@*T /<.  
allowance for funeral expenses 殡殓费的免税额 8WtsKOno  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X<i^qoV  
allowance for repairs and outgoings 修葺及支出方面的免税额 7{e% u#  
allowance to debtor 给债务人的津贴 !>v2i"  
alteration of capital 资本更改 hakKs.U|[  
alternate trustee 候补受托人 vu|n<  
amalgamation 合并 ^c<ucv6.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wLmhy,  
ambit of charges 征税范围;收费范围 {aY%gk?y#>  
amended valuation 经修订的估值 GKOD/,  
American Commodities Exchange 美国商品交易所 ugo.@   
American Express Bank Limited 美国运通银行 ]+(6,ct&.  
American Stock Exchange 美国证券交易所 mFg<dTx0c8  
amortization 摊销 [baiH|5>  
amount due from banks 存放银行同业的款项 !+1<E*NQ S  
amount due from banks abroad 存放海外银行同业的款项 uZc`jNc\  
amount due from holding companies 控股公司欠款 .l>77zM6  
amount due from local banks 存放本港银行同业的款项 {)"iiJ  
amount due to banks 银行同业的存款 '>&^zgr  
amount due to banks abroad 海外银行同业的存款 } ~h3c|  
amount due to holding companies 控股公司存款 d p2F  
amount due to local banks 本港银行同业的存款 #1`-*.u  
amount due to outport banks 外埠银行同业的存款 C 'v+f=  
amount for note issue 发行纸币的款额 \Z]UA&v_  
amount of bond 担保契据的款额 H$@`,{M629  
amount of consideration 代价款额 k40* e\  
amount of contribution 供款数额 |o{:ZmzM  
amount of indebtedness 负债款额 /`f^Y>4gD  
amount of principal of the loan 贷款本金额 s~>d:'k7|  
amount of rates chargeable 应征差饷数额 0ZBJ ~W  
amount of share capital 股本额 {. 2k6_1[  
amount of sums assured 承保款额 <Fi%iA  
amount of variation 变动幅度 z*kutZ:6Y  
amount of vote 拨款数额 MNC*Glj=  
amount payable 应付款额 x97 j  
amount receivable 应收款额 0uWR<,]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3{""58  
analysis 分析 ,8:(OB|a  
ancillary risk 附属风险 _z'u pb&  
annual account 周年帐目;周年帐目报表;年度决算;年结 &QDW9 Mi  
annual accounting date 年结日期 U'8bdsF_  
annual allowance 每年免税额;年积金;年度津贴;年津  /<HRwG\w  
annual balance 年度余额 fIj|4a+  
annual disposable income 每年可动用收入 T^w36}a  
annual estimates 周年预算 Fz1_w$^  
annual fee 年费  86(I^=  
annual general meeting 周年大会 I|>^1kr8w  
annual growth rate 年增率;每年增长率 e?opkq\f  
annual long-term supplement 长期个案每年补助金 "SzdDY6  
annual pensionable emolument 可供计算退休金的年薪 o=21|z  
annual report 年报 l% ?T2Fm3>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @\0Eu212  
annual return 周年报表;周年申报表;每年报税表格 w9NHk~LHKF  
Annual Return Rules 《周年报表规则》 0/!dUWdKH  
annual review of consumer prices 每年消费物价回顾 6,d@p  
annual roll-forward basis 逐年延展方式 b /@#}Gc  
annual salary 年薪 2ggdWg7z  
annual statement 年度报表;年度决算表 0o+6Q8q  
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 ^SxY IFL  
annuitant 年金受益人 K@#(*."  
annuity 年金 )Z(TCJ~~!  
annuity contract 年金合约 v'VD0+3[H  
annuity on human life 人寿年金 &z>e5_.  
antecedent debt 先前的债项 V>ieh2G(  
ante-dated cheque 倒填日期支票 ANJ$'3tg  
anticipated expenditure 预期开支 '<rZm=48  
anticipated net profit 预期纯利 >iD )eB  
anticipated revenue 预期收入 pV20oSJNt  
anti-inflation measure 反通货膨胀措施 MKy[hT:  
anti-inflationary stance 反通货膨胀立场 zY,r9<I8_x  
apparent deficit 表面赤字 +w.JpbQ&  
apparent financial solvency 表面偿债能力 >c9a0A  
apparent partner 表面合伙人 11<Qxu$rL  
application for personal assessment 个人入息课税申请书 #tZ4N7  
application of fund 资金应用 |55N?=8  
application to release as liquidator and to destruct the books of accounts and documents &m|wH4\  
申请免除清盘人职务及毁灭帐簿与文件  AT9q3  
appointed actuary 委任精算师 g{8,Wx,,  
appointed auditor 委任核数师;委任审计师 1jN-4&  
appointed trustee 委任的受托人 ^;/b+ /B0  
appointer 委任人 "NgxkbDEbG  
apportioned pro rata 按比例分摊 tcLnN:  
apportionment 分配;分摊 *Txl+zTY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !eEHmRgg4  
apportionment formula 分摊方程式 |`lzfe  
apportionment of estate duty 遗产税的分摊 3=Cc.a/3  
appraisal 估价;评估 ix(=3 /Dgz  
appreciable growth 可观增长 HuwU0:*  
appreciable impact 显着影响 EGZb7:Y?  
appreciable increase 可观增长 O9EKRt  
appreciation 增值;升值 fcNL$U&-,i  
appreciation against other currencies 相对其他货币升值 .2>p3|F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XVKfl3'%  
appreciation tax 增值税 5]HS^II"  
appropriation 拨款;拨用;拨付 RAG3o-  
appropriation account 拨款帐目 qQ"Fv|]~>  
Appropriation Bill 拨款法案 1_\;- !t  
appropriation-in-aid system 补助拨款办法 !1q 9+e  
approved assets 核准资产 % !du,2  
approved basket stock 认可一篮子证券 6ek;8dL  
approved budget 核准预算 Y}uCP1v  
approved charitable donation 认可慈善捐款 \|E^v6E%0  
approved charitable institution 认可慈善机构 TiYnc3Bz}J  
approved currency 核准货币;认可货币 7b<je=G6PA  
approved estimates 核准预算 ai nG6Y<O`  
approved estimates of expenditure 核准开支预算 &_~+(  
approved overseas insurer 核准海外保险人 PI`jExL  
approved overseas trust company 核准海外信托公司 q{t*34R  
approved pooled investment fund 核准汇集投资基金 NX|v=  
approved provident fund scheme 认可公积金计划 [k6nW:C  
approved provision 核准拨款 d/ bEt&  
approved redeemable share 核准可赎回股份 mnmP<<8C,  
approved regional stock 认可地区性证券 9G+V;0Q  
approved retirement scheme 认可退休金计划 H&]gOs3So  
approved subordinated loan 核准附属贷款 f. FYR|%tq  
arbitrage 套戥;套汇;套利 SE),":aY  
arbitrageur 套戥者;套汇者 w9, iq@  
arbitrary amount 临时款项 2 !At2P2  
arrangement 措施;安排;协定 z)9wXo#~  
arrears 欠款 Xtp"QY p  
arrears of pay 欠付薪酬 uO=aaKG  
arrears of revenue 逾期未收税款;逾期未收的帐项 &2`Fn!m  
articles of association 组织章程;组织细则;组织章程细则 sFQ^2PwbS  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #|*F1K  
ascertainment of profit 确定利润 Zf'TJ `S  
"Asia Clear" “亚洲结算系统” q-c=nkN3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DwrO JIy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y=?yhAw  
Asian Development Fund [ADF] 亚洲发展基金 hi0R.V&  
Asian dollar bond 亚洲美元债券 L+CyQq  
Asian dollar market 亚洲美元市场 TZ2=O<Kj  
Asian dollar rate 亚洲美元利率 xf b]b2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4dhvFGlW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `67[O4$<  
asked price 沽盘;喊价;索价;卖方报价 6IWxPt ~  
assessable income 应评税入息 {%IExPJ  
assessable loss 应评税亏损 ,:??P1  
assessable profit 应评税利润  w~ [b*$  
assessable value 应评税值 >2]JXLq  
assessed profit 估定利润 'A:x/iv}^  
assessed value 经评估价值 %K>.lh@  
assessment 评税;评定;估价;评税单 zOGU8Wg  
assessment number 评税编号;估价编号 'k4E4OB  
assessment of additional tax 补加税评税 ppFe-wY  
assessment of performance 业绩评估;实绩评价 :dLAs@z  
Assessor 评税主任 cIp D~0\  
asset price bubbles 资产价格泡沫 /r-aPJX  
asset-backed securities 具资产保证的证券 `&-Mi[1  
assets accretion 资产增值 uPRQU+  
assets and liabilities 资产与负债 Ay !G1;  
assets betterment statement 资产递增表;资产改进表 *Mw_0Y  
assets lending 实物放款;有抵押贷款 9:e YU =  
assets of the company passing on the death 死者去世时转移的公司资产 2AtLyN'.  
assets pledged as security for liabilities 用作负债抵押的资产 6%fKuMpK(  
assets portfolio 资产投资组合 (4\d]*u5-c  
assets price 资产价格 [-)r5Dsdq  
assets quality 资产质素 i} N8(B(  
assets realization 资产变现 HO[wTB|D]  
assets refinancing arrangement 资产再集资安排 ' 4E R00  
assets securitization 资产证券化 om]4BRe  
assets situated outside Hong Kong 在香港以外地方的资产 <0S,Q+&  
assets stripping 削减资产;拆卖资产 SF5@Vg  
assets value 资产值 i:Zm*+Gi  
assignee 承让人 $2u 'N:o  
assignment 转让;转让书;转让契 +e-G,%>9  
assignment of interest 权益转让 JqMDqPIQ  
assignment of letters patent and trade mark 专利证书及商标转让 %zSuK8kxV  
assignment of property 物业转让;物业转让书 fwBRWr9  
assignment right 转让权 .VkbYK  
assignor 转让人 xY$iz)^0&  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 z8 [yt282  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &[At`Nw71  
associate member 附属会员 1?| f lK  
associated body corporate 相联法人团体 ;s~X  
associated company 相联公司;联属公司  :<Fe  
associated corporation 相联法团 BSkDpr1C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1y lk4@`  
公认会计师公会〔英国〕 M4d47<'*~  
Association of Futures Exchange Brokers 香港期货经纪协会 PI*82,f3dE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &R$CZU  
association of underwriters 承保人组织 JR@.R ,rII  
assumption of control 接管 j~FD{%4N  
assurance 担保;保险;转易;转易书 ~j-cS J3  
assurance of interest 权益的转易 #Jna6  
at 19XX price 按一九XX年价格计算 HmZ{L +"  
at a discount 按赔价计算;按贴水价格计算;打折扣 yB3;  
at a premium 按溢价计算;按升水价格计算 l/Vo-#  
at call 通知付款;按通知 =i(?deR  
at constant market price 按固定市价计算 lt_']QqU  
at constant price 按固定价格计算 Q7g>4GZC  
at cost 按成本计算 5bA)j!#)|X  
at current market price 按当时市价计算;按现时市价计算 jZ%TJ0(H  
at current price 按当时价格计算;按现时价格计算 \tRG1&{$%  
at factor cost 按要素成本计算;按生产要素成本计算 e#B#B  
at money-of-the-day price 按付款当日价格计算 e5OsI Vtjr  
at or better 按指定或较佳价位〔买卖指令〕 sg8/#_S1i  
at par 按面值计算;平价 /"?HZ% W  
at sight 见票即付 Raw)9tUt  
at the close 按收市盘 z.6$W^  
at the opening 按开市盘 \T;\XAGr  
attestation 见证;见证条款  ru`U'  
at-the-money option 平价期权 & u!\<\  
attorney 受权人;受托代表人 YOrrkbJ(  
attornment 新拥有人承认书 NBF MN%  
attributable profit 可归属利润 8kbY+W%n  
attributable share value 可归属股份价值 g/&T[FOr  
Auckland Stock Exchange 奥克兰证券交易所 I(S)n+E  
auction 拍卖 Cn_$l>  
auctioneer 拍卖商 iA,kX\nK  
audit 审计;核数 >OP+^^oZ<  
Audit Commission 审计署 ncSFj.}w]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m] W5+  
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〕 cS.-7  
audit review 帐目审查 (4@lKKiU%H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5o/&T"]@  
audited account 审计帐目;经审计的帐目 1pCieTz!PN  
audited annual account 经审计的周年帐目 fl;s9:<  
audited balance sheet 经审计的资产负债表 jA(>sz  
auditor 核数师;核数主任;审计师 zSE<"(a  
auditor's certificate 核数师证明书;审计师证明书 :=9] c17=  
auditor's report 核数师报告;审计师报告 rS0DSGDq  
Aussie bond 澳元债券 VqE~c  
austerity budget 紧缩预算 } %'bullT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 k"N(o(  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^T.E+2=>z  
Australian Dollar [AUD] 澳元 zvvP81$W  
Australian Options Market 澳大利亚期权市场 ;r /;m\V  
Australian Securities Commission 澳洲证券事务监察委员会 =E&OuX-R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E0/mSm"(T  
Australian Stock Exchange 澳大利亚证券交易所 Z--@.IYoJ  
Austrian Schilling [ATS] 奥地利先令 9z I.pv+]  
authentication 认证;鉴证 `y+-H|%?  
authority to purchase 委托购买证;委购书 WO6/X/#8b  
authorization 认可;核准;授权;授权书 $HG}[XD?  
authorization by direction 指示授权 fA=#Fzk2  
authorization by instruction 指令授权 n$aA)"A #  
authorization by warrant 令状授权 J>^\oAgpE  
authorization of unit trust 单位信托的认可 xcJ `1*1N  
authorized agent 指定代理人 QW_agm  
authorized capital 法定资本 m>}8'N)  
authorized clerk 出市员 f,z P*  
authorized dealer 认可交易商 SSBg?H'T  
authorized financial institution 认可财务机构 JxjI]SF02  
authorized fund 认可基金 ~O 3D[PNW~  
authorized fund house 获授权的基金公司;认可基金公司 xvNo(>  
authorized institution 认可机构 f/kI| Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \*\R1_+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5/QRL\  
authorized insurer 获授权保险人;获认可承保人 cE iu)2*e  
authorized investment 特准投资项目 SI_iI71  
authorized person 获授权人 3M0+"l(X  
authorized representative 获授权代表 ez3Z3t`  
authorized share capital 法定股本 fZKt%m  
automated quotation system 自动报价系统 kGkA:g:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y:ldR  
自动交易系统〔香港期货交易所有限公司〕 rtQHWRUn  
automatic adjustment mechanism 自动调整机制 a{[+<8=@1  
automatic adjustment system 自动调整系统 `O^G5 0  
Automatic Clearing House 自动票据交换所 \#'TNmS  
automatic exchange rates accumulation system 自动化汇率累集系统 qi^!GA'5j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #,(sAj  
automatic teller machine [ATM] 自动柜员机 q@hp.(V  
autopay 自动转帐 >O/ D!j|  
available assets 可用资产 `d2,*KR  
available fiscal reserve 现存财政储备 ki;UY~  
available profit 可用利润 dP]1tAO,y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 O|cu.u|  
average 平均;平均数;海损 %~NH0oFO  
average basic salary 平均基本薪金 ZAuWx@}  
average consumer expenditure 平均消费开支;一般消费开支 Zc"B0_&?:7  
average cost 平均成本 Q/I)V2a1i  
average cost of land production 增辟土地平均成本 nH !3(X*  
average daily turnover 平均每日成交额 }]UB;id'  
average daily wage rate 平均每日工资率 : t$l.+B  
average expenditure pattern 平均开支模式 U"f ??y%)  
average growth rate 平均增长率 S<nq8Ebmw  
average net fixed assets 固定资产平均净值 mqfO4"lt  
average of relatives 相对价格平均数 c~ <1':  
average price 平均价格 $[@0^IJq=K  
average propensity to consume 平均消费倾向;一般消费倾向 Ovw[b2ii  
average propensity to save 平均储蓄倾向;一般储蓄倾向 QO{y/{  
average rate 平均率 -V % gVI[  
average revenue 平均收入;平均收益 2eQdQwX  
average stock 平均库存;平均存货 ?yXAu0  
average yearly rent 平均年租 ftk%EYT;  
avoidance of double taxation 避免双重课税 Oq(VvS/  
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  1;eX&  
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