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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: hb9e6Cc  
A share A股;甲类股份 zpV@{%VSj  
abatement of tax 减税;减扣免税额 "nPmQ  
ABN AMRO Bank N.V. 荷兰银行 :y==O4  
above-the-line expenditure 线上项目支出;经常预算支出 ]sjYxe  
above-the-line receipt 线上项目收入;经常预算收入 ^m;dEe&@F  
ABSA Asia Limited 南非联合亚洲有限公司 ` wuA}v3!  
absolute change 绝对数值变更 \{AxDk{z#  
absolute expenditure 实际开支 r5jiB L~  
absolute guideline figure 绝对准则数字 >!s =f  
absolute interest 绝对权益 v_)a=I%o&2  
absolute order of discharge 绝对破产解除令 IMIZ#/  
absolute profit margin 绝对利润幅度 Fh9%5-t:J  
absolute value 实值;绝对值 SlB,?R2  
absolutely vested interest 绝对既得权益 R $HI JM  
absorbed cost 已吸收成本;已分摊成本 j/4N  
absorption 吸收;分摊;合并 _IuEa\>  
absorption rate 吸收率;摊配率;分摊率 },KY9w  
ACB Finance Limited 亚洲商业财务有限公司 /e1m1B  
acceptable form of reciprocity 合理的互惠条件 @=,2{JF*6  
acceptable rate 适当利率;适当汇率 )f1<-a"D|  
acceptance agreement 承兑协议 z~Ph=1O>p  
acceptance for honour 参加承兑 X0 O0Y>"  
acceptor 承兑人;接受人;受票人 .j:.?v  
acceptor for honour 参加承兑人 fzO4S^mTo8  
accident insurance 意外保险 AFcsbw  
Accident Insurance Association of Hong Kong 香港意外保险公会 CP_ ?DyWU  
accident insurance scheme 意外保险计划 L&=j O0_  
accident year basis 意外年度基准 A`v(hBM  
accommodation 通融;贷款 %VOn;_Q*B  
accommodation bill 通融票据;空头票据 j}uFp|df<  
accommodation party 汇票代发人 ,B%M P<Rz1  
account balance 帐户余额;帐户结余 xB_F?d40T5  
account book 帐簿 #/$}zl  
account collected in advance 预收款项 E{kh)-  
account current book 往来帐簿 AWHB^}!}  
account of after-acquired property 事后取得的财产报告 aehGT|  
account of defaulter 拖欠帐目 m(>_C~rGN  
account payable 应付帐款 OSk:njyC[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v+U( #"  
account receivable 应收帐款 RBIf6oxdE  
account receivable report 应收帐款报表 2  *IF  
account statement 结单;帐单;会计财务报表 =]&?(Gq  
account title 帐户名称;会计科目 LI_>fuv"8  
accountant's report 会计师报告 $C0Nv Jf  
Accountant's Report Rules 会计师报告规则 sUN>uroi !  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >8Wvz.Nq/  
Accounting Arrangements 《会计安排》 "'h?O*V]u{  
accounting basis 会计基础 $gT+Ue|7  
accounting by Official Receiver 破产管理署署长呈交的帐目 jXvGL  
Accounting Circular 《会计通告》 p.^mOkpt  
accounting class 会计类别 Z m9 e|J  
accounting date 记帐日期;会计结算日期 UZ0fw@RM  
accounting for money 款项核算 ;"SnCBt:>  
Accounting Officer 会计主任 2|@@xF  
accounting period 会计报告期;会计期 })!d4EcZf  
accounting policy 会计政策;会计方针 G3n* bv  
accounting practice 会计惯例 *T"JO |  
accounting principle 会计准则 c|3%0=,`  
accounting record 会计记录 Hy5_iYP5  
accounting report 会计报告 T0s7aw[zm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %^[45e  
Accounting Society of China 中国会计学会 S>O fUrt  
accounting statement 会计报表 Kdh(vNB>  
accounting system 会计制度;会计系统 TJ[C,ic=D  
accounting transaction 会计事项;帐务交易 :bI4HXT3  
accounting treatment 会计处理 }3:DJ(Y  
accounting year 会计年度 3#huC=zbf  
accretion 增值;添加 >C y  
accrual 应计项目;应累算数目 =MDir$1Z  
accrual basis 应计制;权责发生制 ]UKKy2r.  
accrual basis accounting 应计制会计;权责发生制会计 U^vQr%ha  
accrue 应累算;应计 s^ rO I~  
accrued benefit 应累算利益 ZOc1 vj  
accrued charges 应计费用 fiOc;d8  
accrued cumulative preference share dividend 应累算的累积优先股股息 8T92;.~(  
accrued expenses 应累算费用 J~KWn.  
accrued interest payable 应付利息;应计未付利息 x3=W{Fv@4  
accrued interest receivable 应收利息;应计未收利息 ^6[KzE#*  
accrued right 累算权益 }uo5rB5D  
accruing profit 应累算的利润 95B w;U3E  
accumulated fiscal reserve 累积财政储备 1}#v<b$  
accumulated profit 累积利润;滚存溢利 q9.)p  
accumulated reserve 累积储备 IGv_s+O-*  
accumulation of surplus income 累积收益盈余 /]"&E"X"  
acquired assets 既得资产 >JwdVy^  
acquisition 收购;购置;取得 r@FdxsCnGM  
acquisition cost 购置成本 H`q" _p:  
acquisition expenses 购置费用 9 tkj:8_  
acquisition of 100% interest 收购全部股权 &?>h#H222  
acquisition of control 取得控制权 Cnd70tbD )  
acquisition of fixed assets 购置固定资产 $'e;ScH  
acquisition of shell “买壳” rB;` &)-  
acquisition price 收购价 %])-+T  
act of God 天灾 y[[f?rxz>  
acting partner 执事合伙人 txQyHQ)@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Z l.}=  
active partner 积极参与的合伙人 EQ`;=I3J9y  
active trading 交投活跃 kf\n  
actual circulation 实际流通 wVkms  
actual cost 实际成本 '<~rV  
actual expenditure 实际开支;实际支出 w]]`/`  
actual income 实际入息;实际收入;实际收益 d=V4,:=S  
actual market 现货市场 )~xL_yW_X  
actual price 现货价;实际价格 IF~i*  
actual profit 实际利润 m76**X  
actual quotation 实盘;实际价位;实际报价 6g4CUP'Y  
actual year basis 按实际年度计算 q9o =,[  
actuals 实货 {6Lkh  
actuarial investigation 精算调查 D 7 l&L  
actuarial principle 精算原则 L>+g;GJ  
actuarial report 精算师报告 J XKps#,(#  
Actuarial Society of Hong Kong 香港精算学会 !Sr^4R+Z  
actuarial valuation 精算师估值 9UTWq7KJ  
actuary 精算师 xal,j*  
ad referendum agreement 暂定协议;有待覆核的协定 E{gu39D  
ad valorem duty 从价税;按值征税 c:I1XC  
ad valorem duty system 从价税制 vR`-iRQ?_  
ad valorem fee 从价费 *}R5=r0  
ad valorem tariff 从价关税 nL!h hseH  
additional allowance 额外免税额 S!.aBAW  
additional amount for unexpired risk 未过期风险的额外款额 u^a\02aV[  
additional assessable profit 补加应评税利润 3U<\y6/  
additional assessment 补加评税 & tQHxiDX  
additional commitment 额外承担 S+>&O3m  
additional commitment vote 额外承担拨款 ~-x8@ /   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zMs]9o  
additional dependent parent allowance 供养父母额外免税额 }l$M%Ps!a  
additional provision 额外拨款 qY\zZ  
additional stamp duty 附加印花税 jENarB^As  
additional tax 补加税罚款;补加税款 g! ~&PT)*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^% BD  
adjudged bankrupt 被裁定破产 i,rP/A^q  
adjudicated bankrupt 裁定破产人 !jY/}M~F1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Jpg_$~k  
adjudication of bankruptcy 裁定破产;宣告破产 $de_>  
adjudication of insolvency 裁定无力偿还债务 1  6;l,@  
adjusted actual 经调整的实数;调整后的实数  z:9  
adjusted current assets 经调整的流动资产;调整后的流动资产 k/AcXU%O+  
adjusted figure 经调整的数字;调整后的数额 l2GMVAca  
adjusted liabilities 经调整的负债;调整后的负债 ]Vhhx`0  
adjusted loss 经调整的亏损;调整后的亏损 GJWC}$#T Y  
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 /k<*!H]KSg  
adjusted profit 经调整的利润;调整后的利润 TFbCJ@X  
adjusted surplus 经调整的盈余额;调整后的盈余额 A}C&WT~  
adjusted value 经调整的价值;调整后的价值 U y^Hh4|  
adjustment 调整;修订;理算〔保险〕 AKx\U?ei7  
adjustment centre 调剂中心 dgd&ymRm :  
adjustment lag 调整过程的时间差距;调整时差 {l{p  
adjustment mechanism 调整机制 2T5@~^:7u  
adjustment of loss 亏损调整  s=#IoNh  
adjustment process 调整过程;调整程序 qM3^)U2  
adjustment range 调整幅度 %_u*5,w  
administered exchange rate 受管制汇率 :i0xer  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a8M.EFa:  
administration expenses 行政费用 G+4a%?JH  
administration fee 手续费;行政费 0K>rc1dy  
administration in bankruptcy 破产管理 9F0B-aZ  
administration order 遗产管理令 7}Z.g9<  
administrator 管理人;遗产管理人 QI~s~j  
administrator of the estate 遗产管理人 R*.XbkW~  
admission of debt 债项承认书 g_;5"  
admission of proof 接纳债权证明 W6'+#Fp  
advance 放贷款项;垫付款项;预支款项;预付款项 B;4hI?  
advance account 暂支帐目;预付款帐户 -qfd)A6]  
advance compensation 预付补偿金 9UOx~Ty  
advance from shareholder 股东垫款 1j o.d  
advance pending reimbursement 预支以待日后付还 %_M B-  
advanced economy 先进经济体系 ~U*2h =]  
advancement 预付;预付财产 ^*C6]*C}te  
advances warrant 垫款令 <9-tA\`8N  
advancing 贷出 3Zsqx =w  
adverse balance 逆差 dDW],d}B;  
adverse exchange 逆汇 RUf,)]Vvk  
advertisement addressed to shareholders 在报章刊登的致股东通告 U"-mLv"|  
advice for collection 托收通知书  &N0W!  
advice of drawing 提款通知书;汇票通知书 Mp75L5  
advice of payment 付款通知 25ul,t_Du  
Advisory Committee [Securities and Futures Commission] s .^9;%@$J  
谘询委员会〔证券及期货事务监察委员会〕 %xxe U  
Advisory Committee on Diversification 经济多元化谘询委员会 Bp^>R`,  
affidavit 誓章;遗产申报誓章 *Dh.'bB!  
affidavit of no receipt 述明无收款的誓章 T1PWFw\GH  
affiliate 联号;联营公司;附属公司 b9EJLD  
affiliated company 附属公司;联号;联营公司 ;Iw'TF   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ec1snMY  
affordability 负担能力 gtJ^8khME  
African Development Bank [AfDB] 非洲开发银行 ]gTa TY  
after-acquired property 事后取得的财产 ( NjX?^  
after-hours dealing 市后交易 x0.&fCh%  
after-tax profit 税后盈利;税后利润;税后溢利 z-[Jbjhd  
agency agreement 代理协议 S7aSUt!  
agency expenses 代理机构的开支 $f1L<euH  
agency fee 代理费 DetBZ.  
Agency Law 《代理法》 1}S_CR4XBs  
agent 代理人;承销人 Y+upZ@Ga  
agent of company 公司代理人 )%X\5]w`  
agent's fee 代理人费;经纪费 ksDG8^9>]  
aggregate 总计;总数;总体数字 ?jw)%{iKYV  
aggregate amount 总款额;总额 b_V)]>v+  
aggregate assets and liabilities 总体资产与负债 <n }=zu  
aggregate at constant price 按固定价格计算的总体数字 ":]O3 D{r  
aggregate demand 总需求 rorzxp{  
aggregate gross position 总持仓量 HH^{,53%  
aggregate limit 总限额 \Zoo9Wy  
aggregate of salaries tax 合计薪俸税 !"2 OcDFx  
aggregate performance 总体表现;总体业绩 \nkqp   
aggregate supply 总体供应 &o4L;A#&  
aggregate surplus 总盈余 _I{&5V~z  
aggregate total 整体总额 b% $S6.  
aggregate value 总值;合计价值 H/)=  
aggregated basis 合计基准 A ,LAA$  
aggregated net chargeable income 合计应课税入息实额 C+5^[V  
aggregation 合并计算;合计;总和 dUb(C1h  
aggregation of incomes of husband and wife 夫妇入息合并计算 L8bq3Q'p  
aggregation of property 财产的总和 "%f>/k;!h.  
agio 差价;贴水 OFRzzG@  
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》 k% In   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JB%6G|Z  
《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》 MM'<uy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d /t'N-m  
《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》 -2 tZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `R:<(:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q7=J[,V:2  
agreement for a settlement 授产协议 _rs#h)  
agreement for assignment 转让协议 TlBLG.-^  
agreement for sale 售卖协议;买卖协议 /cI]Z^&  
agreement for sale and purchase 买卖协议  k[vn:  
agreement for the payment of interest 支付利息协议 v Z]gb$  
agreement for the repayment of money 还款协议 {B\.8)&8  
agreement of reinsurance 再保险协议 &-cI|  
Agricultural Bank of China 中国农业银行 MIR17%G  
air passenger departure tax 飞机乘客离境税 Q&QR{?PMD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7/*; rT  
airport tax 机场税 oAvJ"JH@i  
alcohol duty 酒精税 oR-_=U^  
alienation 让与;让渡;转让 ]|[xY8 5}  
alimony 生活费;赡养费 |0qk  
All Ordinaries Index [AOI] 所有普通股指数 0-|1}/{4  
all risks 全险;综合险 H>DJ-lG(  
All Sales Record for Stock Market 《股票市场成交报告》 N_gjOE`x5  
Allied Capital Resources Limited 新联财务有限公司 (Nik( Oyj"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -\NB*|9m|  
allocation letter 拨款信件 'Y vW|Iq  
allocation of fund 分配款项;预留款项 3\(s=- vh  
allocation of profit 利润分配;溢利分配 /itO xrA  
allocation warrant 拨款令 .}Zmqz[  
allotment 分配;配股 ]/$tt@h  
allotment notice 股份配售通知;配股通知 'rR\H2b   
allotment of shares 股份分配 ;m`I}h<  
allowable 可获宽免;免税的 }kOhwT8sI  
allowable business loss 可扣除的营业亏损 klch!m=d  
allowable expenses 可扣税的支出 J2 5>t^  
allowance 免税额;津贴;备抵;准备金 (nE$};c<b2  
allowance for debts 债项的免税额 wfZ 'T#1  
allowance for depreciation by wear and tear 耗损折旧免税额 Ak_;GvC!  
allowance for funeral expenses 殡殓费的免税额 U;jk+i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o9~qJnB/O  
allowance for repairs and outgoings 修葺及支出方面的免税额 h M8G"b  
allowance to debtor 给债务人的津贴 U-lN_?  
alteration of capital 资本更改 uq 6T|Zm  
alternate trustee 候补受托人 T.1z<l""  
amalgamation 合并 6=')*_~/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lA]u8+gXd  
ambit of charges 征税范围;收费范围 d!gm4hQhl  
amended valuation 经修订的估值 Q|v=WC6  
American Commodities Exchange 美国商品交易所 V_ ]4UE  
American Express Bank Limited 美国运通银行 2j"%}&  
American Stock Exchange 美国证券交易所 r{<u\>6X>P  
amortization 摊销 #%{\59/w  
amount due from banks 存放银行同业的款项 3Q;^X(Ml*  
amount due from banks abroad 存放海外银行同业的款项 huq6rA/i  
amount due from holding companies 控股公司欠款 hCo&SRC/5  
amount due from local banks 存放本港银行同业的款项 JI*ikco-  
amount due to banks 银行同业的存款 yNDyh  
amount due to banks abroad 海外银行同业的存款 lN1zfM  
amount due to holding companies 控股公司存款 A?7%q^;E  
amount due to local banks 本港银行同业的存款 NK4ven7/  
amount due to outport banks 外埠银行同业的存款 `r]Cd {G  
amount for note issue 发行纸币的款额 {(tE pr  
amount of bond 担保契据的款额 $PTedJ}*Y  
amount of consideration 代价款额 7H[+iS0  
amount of contribution 供款数额 g Sa,A  
amount of indebtedness 负债款额 #!hpe^t  
amount of principal of the loan 贷款本金额 tlcA\+%)  
amount of rates chargeable 应征差饷数额 }6S4yepl  
amount of share capital 股本额 >`NM?KP s  
amount of sums assured 承保款额 ? {&#l2  
amount of variation 变动幅度 m+u>%Ys`  
amount of vote 拨款数额 )5&m:R9  
amount payable 应付款额 vEgJmHv;  
amount receivable 应收款额 J}YI-t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E"" /dC:B  
analysis 分析 ?"C]h s  
ancillary risk 附属风险 \E#r[9F{  
annual account 周年帐目;周年帐目报表;年度决算;年结 &U,f~KJ  
annual accounting date 年结日期 oqY?#p/  
annual allowance 每年免税额;年积金;年度津贴;年津 Xoik%T-  
annual balance 年度余额 b%_QL3 m6  
annual disposable income 每年可动用收入 Q3/q%#q>  
annual estimates 周年预算 9M!_D?+P?  
annual fee 年费 57j:Lw~   
annual general meeting 周年大会 ~/#?OLj(T  
annual growth rate 年增率;每年增长率 ke4q$pD  
annual long-term supplement 长期个案每年补助金 L;f=\q"g  
annual pensionable emolument 可供计算退休金的年薪 JDhA{VN6  
annual report 年报 j)]'kg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nAX |=qp#  
annual return 周年报表;周年申报表;每年报税表格 pIrAGA;  
Annual Return Rules 《周年报表规则》 D!<$uAT  
annual review of consumer prices 每年消费物价回顾 0 /kbxpih  
annual roll-forward basis 逐年延展方式 CX:^]wY  
annual salary 年薪 zHU#Jjc_b  
annual statement 年度报表;年度决算表 ^twv0>vEo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 woT"9_tN  
annuitant 年金受益人 2+P3Sii  
annuity 年金 Mb9q<4  
annuity contract 年金合约 /Z% ?;  
annuity on human life 人寿年金 k}O|4*.BT  
antecedent debt 先前的债项 9D| FqU |  
ante-dated cheque 倒填日期支票 R utW{wh  
anticipated expenditure 预期开支 .kYzB.3@]  
anticipated net profit 预期纯利 +Va?wAnr  
anticipated revenue 预期收入 ,-1$Vh@wM  
anti-inflation measure 反通货膨胀措施 GS$k  
anti-inflationary stance 反通货膨胀立场 w|Mj8Lc+  
apparent deficit 表面赤字 e7?W VV,  
apparent financial solvency 表面偿债能力 A,og9<+j-  
apparent partner 表面合伙人 lxmS.C  
application for personal assessment 个人入息课税申请书 .{;!bw  
application of fund 资金应用 <s2l*mc  
application to release as liquidator and to destruct the books of accounts and documents =;a4 Dp  
申请免除清盘人职务及毁灭帐簿与文件 V*m)h  
appointed actuary 委任精算师 XH2 SEeh  
appointed auditor 委任核数师;委任审计师 #wd \&  
appointed trustee 委任的受托人 .;F+ QP0  
appointer 委任人 N 4v)0  
apportioned pro rata 按比例分摊 2(rZ@Wl  
apportionment 分配;分摊 &B2c]GoW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w2,T.3DT  
apportionment formula 分摊方程式 =%u|8Ea*`  
apportionment of estate duty 遗产税的分摊 c@^:tB  
appraisal 估价;评估 F@*lR(4C  
appreciable growth 可观增长 ?% X9XH/!  
appreciable impact 显着影响 `%XgGHiE  
appreciable increase 可观增长 ^kD? 0Fm  
appreciation 增值;升值 ^VIUXa  
appreciation against other currencies 相对其他货币升值 G9a%N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M"vcF5q  
appreciation tax 增值税 c6uKK h>  
appropriation 拨款;拨用;拨付 }F`Tp8/&j  
appropriation account 拨款帐目 6C0_. =7#  
Appropriation Bill 拨款法案 oto od  
appropriation-in-aid system 补助拨款办法 "[?/I3 {E  
approved assets 核准资产 ?xo,)``  
approved basket stock 认可一篮子证券 i]-gO  
approved budget 核准预算 F^NR qE  
approved charitable donation 认可慈善捐款 ZYt __N  
approved charitable institution 认可慈善机构 55cldo   
approved currency 核准货币;认可货币 ]6;AK\9TM  
approved estimates 核准预算 7, 13g)  
approved estimates of expenditure 核准开支预算 9HE(*S  
approved overseas insurer 核准海外保险人 G}-.xj]  
approved overseas trust company 核准海外信托公司 ?|7+cz$g  
approved pooled investment fund 核准汇集投资基金 D{4hNO  
approved provident fund scheme 认可公积金计划 Uaj=}p\+.p  
approved provision 核准拨款 L@4zuzmlb  
approved redeemable share 核准可赎回股份 LA?\~rh!  
approved regional stock 认可地区性证券  b:QFD|  
approved retirement scheme 认可退休金计划 |Hm'.-   
approved subordinated loan 核准附属贷款 iXm||?Rnx  
arbitrage 套戥;套汇;套利 ,?`1ve_K<  
arbitrageur 套戥者;套汇者 IeB6r+4|  
arbitrary amount 临时款项 NslA/"*  
arrangement 措施;安排;协定 m3(T0.j0P  
arrears 欠款 -n *>zGc  
arrears of pay 欠付薪酬 :]^P ^khK  
arrears of revenue 逾期未收税款;逾期未收的帐项 P{Z71a5  
articles of association 组织章程;组织细则;组织章程细则 8$v7|S6 z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W^ :/0WR  
ascertainment of profit 确定利润 z^/GTY  
"Asia Clear" “亚洲结算系统” ]Z-oUO Z<k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0GYEt  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "k<:a2R  
Asian Development Fund [ADF] 亚洲发展基金 1 (i>Vt.+  
Asian dollar bond 亚洲美元债券 6{$dFwl  
Asian dollar market 亚洲美元市场 bQy%$7UmX,  
Asian dollar rate 亚洲美元利率 P082.:q"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2E2}|: ||&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '^l^gW/|\  
asked price 沽盘;喊价;索价;卖方报价 i f<<lq  
assessable income 应评税入息 ]X~g@O{>_  
assessable loss 应评税亏损 )h0E$*  
assessable profit 应评税利润 =]QH78\3  
assessable value 应评税值 7Hl_[n|  
assessed profit 估定利润 ^CPfo/!  
assessed value 经评估价值 M91lV(Z   
assessment 评税;评定;估价;评税单 o$ce1LO?|N  
assessment number 评税编号;估价编号 KF_Wu}q d  
assessment of additional tax 补加税评税 ^A[`NYK  
assessment of performance 业绩评估;实绩评价 '98h<(@]  
Assessor 评税主任 ~{vdP=/WP  
asset price bubbles 资产价格泡沫 MgQU6O<  
asset-backed securities 具资产保证的证券 "-n%874IT  
assets accretion 资产增值 3> #mO}\  
assets and liabilities 资产与负债 6eT'[Umx  
assets betterment statement 资产递增表;资产改进表 GWInN8.5  
assets lending 实物放款;有抵押贷款 ZGpTw[5ql  
assets of the company passing on the death 死者去世时转移的公司资产 @pG lWw9*  
assets pledged as security for liabilities 用作负债抵押的资产 uT}TSwgp  
assets portfolio 资产投资组合 bfJ`}xl(8  
assets price 资产价格 6rQpK&Jx  
assets quality 资产质素 v$m[#&O^V?  
assets realization 资产变现 0 BCGJFZ{  
assets refinancing arrangement 资产再集资安排 OJsd[l3xR  
assets securitization 资产证券化 m6r )Z5}f  
assets situated outside Hong Kong 在香港以外地方的资产 XLmMK{gs  
assets stripping 削减资产;拆卖资产 o~x39  
assets value 资产值 ]rg+n c3  
assignee 承让人 Px#QZZ  
assignment 转让;转让书;转让契 [Hj'nA^  
assignment of interest 权益转让 qX+gG",8  
assignment of letters patent and trade mark 专利证书及商标转让 cvUut^CdK  
assignment of property 物业转让;物业转让书 A3$aMCwKd  
assignment right 转让权 8F^,8kIR  
assignor 转让人 RF5q5<0  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |R;l5ZKvV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^ Y7/Ow  
associate member 附属会员 F[kW:-ne@Z  
associated body corporate 相联法人团体 zZ9<4"CIk  
associated company 相联公司;联属公司 9*|3E"Vr  
associated corporation 相联法团 %md^S |  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V 7l{hEo3?  
公认会计师公会〔英国〕 }11`98>B6:  
Association of Futures Exchange Brokers 香港期货经纪协会 %i&/$0.8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M7DLs;sD  
association of underwriters 承保人组织 FGwnESCC  
assumption of control 接管 :5S |x/  
assurance 担保;保险;转易;转易书 x$n~f:1Y  
assurance of interest 权益的转易 7<:Wq=e!r  
at 19XX price 按一九XX年价格计算 3_MS'&M  
at a discount 按赔价计算;按贴水价格计算;打折扣 V[Rrst0yo  
at a premium 按溢价计算;按升水价格计算 `(,*IK a  
at call 通知付款;按通知 {@V3?pG?p  
at constant market price 按固定市价计算 }xb_s  
at constant price 按固定价格计算 z,bX.*.-  
at cost 按成本计算 g. ?*F#2  
at current market price 按当时市价计算;按现时市价计算 TH>?Gi) "  
at current price 按当时价格计算;按现时价格计算 o8'Mks  
at factor cost 按要素成本计算;按生产要素成本计算 V5O=iMP  
at money-of-the-day price 按付款当日价格计算 ySQ-!fQnP  
at or better 按指定或较佳价位〔买卖指令〕 fJWxJSdi  
at par 按面值计算;平价 rg5]`-!=  
at sight 见票即付 R3j#WgltP  
at the close 按收市盘 m-ph}  
at the opening 按开市盘 0\'Q&oTo  
attestation 见证;见证条款 3e%l8@R@  
at-the-money option 平价期权 eA?uny f2r  
attorney 受权人;受托代表人 -R&E,X7N  
attornment 新拥有人承认书 q9^Y?`  
attributable profit 可归属利润 Kx- s0cw  
attributable share value 可归属股份价值 f6B-~x<l  
Auckland Stock Exchange 奥克兰证券交易所 \\S/ NA  
auction 拍卖 fey*la Xq  
auctioneer 拍卖商 n @ &"+  
audit 审计;核数 *BLe3dok(  
Audit Commission 审计署 m_m8c8{Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I7dm \|#  
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〕 zb;(?!Bd#  
audit review 帐目审查 Q(|PZn g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o)%-l4S  
audited account 审计帐目;经审计的帐目 ,-(T"Ph<  
audited annual account 经审计的周年帐目 id;#{O$  
audited balance sheet 经审计的资产负债表 b96t0w!cs  
auditor 核数师;核数主任;审计师 7uPZuXHxcu  
auditor's certificate 核数师证明书;审计师证明书 r$GPYyHK  
auditor's report 核数师报告;审计师报告 l'*^$qc  
Aussie bond 澳元债券 U*3A M_w  
austerity budget 紧缩预算 R:'Ou:Mh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )MWUS;O<  
Australia All Ordinaries Index 澳洲所有普通股票指数 A%Bgp?B  
Australian Dollar [AUD] 澳元 z\fW )/  
Australian Options Market 澳大利亚期权市场 -)1-~7 r  
Australian Securities Commission 澳洲证券事务监察委员会 +yf(Rs)!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 GilQtd3\  
Australian Stock Exchange 澳大利亚证券交易所 A~Z6jK  
Austrian Schilling [ATS] 奥地利先令 1, "I=  
authentication 认证;鉴证 ~+O`9&  
authority to purchase 委托购买证;委购书 4\LZD{  
authorization 认可;核准;授权;授权书 rv9B}%e  
authorization by direction 指示授权 #NvQmz?J?  
authorization by instruction 指令授权 b TLMd$  
authorization by warrant 令状授权 FXP6zHsV  
authorization of unit trust 单位信托的认可 b?_e+:\UV  
authorized agent 指定代理人 Ih.rC>)rx  
authorized capital 法定资本 Y5dD|]F|  
authorized clerk 出市员 6'xomRpYN  
authorized dealer 认可交易商 YD&|1h  
authorized financial institution 认可财务机构 F9(._ow[  
authorized fund 认可基金 GX4QaT%  
authorized fund house 获授权的基金公司;认可基金公司 Z_H?WGO  
authorized institution 认可机构 @#RuSc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Rn`ld@=p[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'lJEHz\  
authorized insurer 获授权保险人;获认可承保人 ?X\3&Ujy$  
authorized investment 特准投资项目 `|$'g^eCL  
authorized person 获授权人 {5^K Xj$B  
authorized representative 获授权代表 \6{krn|  
authorized share capital 法定股本 qysTjGwa]  
automated quotation system 自动报价系统 iI5+P`sE&J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f UC9-?(K  
自动交易系统〔香港期货交易所有限公司〕 L0rip5[;d  
automatic adjustment mechanism 自动调整机制 d/3J' (cq  
automatic adjustment system 自动调整系统 XC[]E)8  
Automatic Clearing House 自动票据交换所 eR:b=%T8  
automatic exchange rates accumulation system 自动化汇率累集系统 HTmI1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^Ye\u1n4  
automatic teller machine [ATM] 自动柜员机 GCDwWCxh  
autopay 自动转帐 p SHSgd ~&  
available assets 可用资产 #j;Tb2&w  
available fiscal reserve 现存财政储备 |% z ^N*  
available profit 可用利润 f-;$0mTQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0n Y6A~  
average 平均;平均数;海损 :Sr?6FPc  
average basic salary 平均基本薪金 ~+yZfOcw  
average consumer expenditure 平均消费开支;一般消费开支 _V@WNo%B  
average cost 平均成本 HBH$  
average cost of land production 增辟土地平均成本 xc9YM0B&  
average daily turnover 平均每日成交额 @@I7$*  
average daily wage rate 平均每日工资率 s~*}0-lS  
average expenditure pattern 平均开支模式 7kKuZW@K-  
average growth rate 平均增长率 0ZMJ(C  
average net fixed assets 固定资产平均净值 M=OCz gj  
average of relatives 相对价格平均数 v??TJ^1  
average price 平均价格 ,P{mk%=9  
average propensity to consume 平均消费倾向;一般消费倾向 xH-X|N  
average propensity to save 平均储蓄倾向;一般储蓄倾向 f-Jbs`(+  
average rate 平均率 )qL&%xz  
average revenue 平均收入;平均收益 :ygWNK[ 6D  
average stock 平均库存;平均存货 >ys[I0bo  
average yearly rent 平均年租 ! QM.P t7c  
avoidance of double taxation 避免双重课税 j~;;l!({i  
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 .%}?b~  
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