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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?6fw  
A share A股;甲类股份 @1roe G  
abatement of tax 减税;减扣免税额 _aSxc)?  
ABN AMRO Bank N.V. 荷兰银行 X]TG<r  
above-the-line expenditure 线上项目支出;经常预算支出 ,q`\\d  
above-the-line receipt 线上项目收入;经常预算收入 UERLtSQ  
ABSA Asia Limited 南非联合亚洲有限公司 JX;<F~{.  
absolute change 绝对数值变更 0*3R=7_},o  
absolute expenditure 实际开支 gh]cXuph  
absolute guideline figure 绝对准则数字 ZPLm]I\]  
absolute interest 绝对权益 AofKw  
absolute order of discharge 绝对破产解除令 I5 p ? [  
absolute profit margin 绝对利润幅度 R`qFg/S  
absolute value 实值;绝对值 Qz1E 2yJ  
absolutely vested interest 绝对既得权益 PO: {t  
absorbed cost 已吸收成本;已分摊成本 UcHJR"M~c  
absorption 吸收;分摊;合并 Rsm^Z!sn  
absorption rate 吸收率;摊配率;分摊率 yS'I[l  
ACB Finance Limited 亚洲商业财务有限公司 -$ls(oot  
acceptable form of reciprocity 合理的互惠条件 4SxX3Fw  
acceptable rate 适当利率;适当汇率 q"lSZ; 'E  
acceptance agreement 承兑协议 -=Q*Ml#I  
acceptance for honour 参加承兑 ~!d\^Z^i  
acceptor 承兑人;接受人;受票人 9s q  
acceptor for honour 参加承兑人 V~3a!-m\  
accident insurance 意外保险 N#_H6TfMG  
Accident Insurance Association of Hong Kong 香港意外保险公会 L,/%f<wd  
accident insurance scheme 意外保险计划 .W%)*&WH\  
accident year basis 意外年度基准 b{&)6M)zo  
accommodation 通融;贷款 M'O <h  
accommodation bill 通融票据;空头票据 ?dg [:1R}  
accommodation party 汇票代发人 %YscBG  
account balance 帐户余额;帐户结余 Czu9o;xr  
account book 帐簿 194)QeoFw  
account collected in advance 预收款项 CY5Z{qiX  
account current book 往来帐簿 ITI)soa~  
account of after-acquired property 事后取得的财产报告 A}9`S6@@  
account of defaulter 拖欠帐目 )*J^K?!S  
account payable 应付帐款 -uG +BraI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }o(-=lF  
account receivable 应收帐款 Q(?#'<.#  
account receivable report 应收帐款报表 kVMg 1I@  
account statement 结单;帐单;会计财务报表 &U#|uc!+  
account title 帐户名称;会计科目 Q Z  
accountant's report 会计师报告 YK'<NE3 4  
Accountant's Report Rules 会计师报告规则 n b?l TX~  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .|70;  
Accounting Arrangements 《会计安排》 |0b`fOS  
accounting basis 会计基础 I+!0O  
accounting by Official Receiver 破产管理署署长呈交的帐目 kgP0x-Ap  
Accounting Circular 《会计通告》 +'HqgSPyb  
accounting class 会计类别 cF}".4|kZ<  
accounting date 记帐日期;会计结算日期 UB@+c k  
accounting for money 款项核算 pz*3N  
Accounting Officer 会计主任 F^;ez/Gl  
accounting period 会计报告期;会计期 2HA:"v8  
accounting policy 会计政策;会计方针 ^\=`edN0  
accounting practice 会计惯例 ^jZbo {  
accounting principle 会计准则 Ow,w$0(D  
accounting record 会计记录 [RhO$c$[\  
accounting report 会计报告 ea 'D td  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^}o2  
Accounting Society of China 中国会计学会 ",; H`V  
accounting statement 会计报表 L#sMSVC+  
accounting system 会计制度;会计系统 :DNY7TvZ  
accounting transaction 会计事项;帐务交易 0S!K{xyR  
accounting treatment 会计处理 k?^z;Tlvw  
accounting year 会计年度 $%#!bV  
accretion 增值;添加 q>+k@>bk @  
accrual 应计项目;应累算数目 @q7I4  
accrual basis 应计制;权责发生制 S4z;7z(8+  
accrual basis accounting 应计制会计;权责发生制会计 ?N9uu4  
accrue 应累算;应计 YU'E@t5  
accrued benefit 应累算利益 3F2w-+L  
accrued charges 应计费用 Wh*uaad7  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?CPahU  
accrued expenses 应累算费用 bq*eH (qx  
accrued interest payable 应付利息;应计未付利息 5U$0F$BBp  
accrued interest receivable 应收利息;应计未收利息 <>rneHl8  
accrued right 累算权益 HIZe0%WPw  
accruing profit 应累算的利润 2^ nxoye  
accumulated fiscal reserve 累积财政储备 !Wnb|=j  
accumulated profit 累积利润;滚存溢利 0 M[EEw3  
accumulated reserve 累积储备 '5$b-x6F  
accumulation of surplus income 累积收益盈余 >|UOz&  
acquired assets 既得资产 %IWPM"  
acquisition 收购;购置;取得 2FJ*f/  
acquisition cost 购置成本 Tyx_/pJT  
acquisition expenses 购置费用 3f{3NzN  
acquisition of 100% interest 收购全部股权 s.C_Zf~3  
acquisition of control 取得控制权 aqk!T%fg  
acquisition of fixed assets 购置固定资产 k5pN  
acquisition of shell “买壳” u^  ~W+  
acquisition price 收购价 UP,c|  
act of God 天灾 83#mB:^R  
acting partner 执事合伙人 (f"4,b^]  
active market 买卖活跃的市场;交投畅旺的市场;旺市 AoxA+.O  
active partner 积极参与的合伙人 ~Mxvq9vaD  
active trading 交投活跃 MQ8J<A Pf-  
actual circulation 实际流通  2JBR)P  
actual cost 实际成本 fE mr^ R  
actual expenditure 实际开支;实际支出 Lp9E:D->  
actual income 实际入息;实际收入;实际收益  f.)O2=  
actual market 现货市场 .?$gpM?i  
actual price 现货价;实际价格 $=4QO  
actual profit 实际利润 0L52#;?Si"  
actual quotation 实盘;实际价位;实际报价 ]c'A%:f<  
actual year basis 按实际年度计算 }qD\0+`qi  
actuals 实货 >z@0.pN]7  
actuarial investigation 精算调查 jse&DQ  
actuarial principle 精算原则 S)@j6(HC4  
actuarial report 精算师报告 sQZhXaMa $  
Actuarial Society of Hong Kong 香港精算学会 9G2FsM|,  
actuarial valuation 精算师估值 I; rGD^  
actuary 精算师 G"A#Q"  
ad referendum agreement 暂定协议;有待覆核的协定 WH^%:4  
ad valorem duty 从价税;按值征税 TM%%O :3  
ad valorem duty system 从价税制 Y.p;1"  
ad valorem fee 从价费 Qo|\-y-#  
ad valorem tariff 从价关税 l*G[!u  
additional allowance 额外免税额 X"%gQ.1|{j  
additional amount for unexpired risk 未过期风险的额外款额 )9]PMA?u  
additional assessable profit 补加应评税利润 o }m3y  
additional assessment 补加评税 vnuN6M{  
additional commitment 额外承担 5v*\Zr5ha  
additional commitment vote 额外承担拨款 jmG~UnM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CU!Dhm/U  
additional dependent parent allowance 供养父母额外免税额 b&U62iq  
additional provision 额外拨款 2D5StCF$O  
additional stamp duty 附加印花税 #Gi$DMW  
additional tax 补加税罚款;补加税款 pMM8-R'W-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]7A'7p $Y  
adjudged bankrupt 被裁定破产 !j-Z Lq:;  
adjudicated bankrupt 裁定破产人 7b+6%fV  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hM! a_'  
adjudication of bankruptcy 裁定破产;宣告破产 5|)W.*Q  
adjudication of insolvency 裁定无力偿还债务 d&>^&>?$zh  
adjusted actual 经调整的实数;调整后的实数 cH2K )~  
adjusted current assets 经调整的流动资产;调整后的流动资产 4_ML],.  
adjusted figure 经调整的数字;调整后的数额 6_B]MN!(  
adjusted liabilities 经调整的负债;调整后的负债 } ^\oCR@  
adjusted loss 经调整的亏损;调整后的亏损 MF'JeM;H  
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 '~ 47)fN  
adjusted profit 经调整的利润;调整后的利润 .T`%tJ-Em  
adjusted surplus 经调整的盈余额;调整后的盈余额 <1TAw.  
adjusted value 经调整的价值;调整后的价值 <F'\lA9  
adjustment 调整;修订;理算〔保险〕 g<qaXv  
adjustment centre 调剂中心 uPvEwq* C  
adjustment lag 调整过程的时间差距;调整时差 {oL>1h,%3?  
adjustment mechanism 调整机制 xoME9u0x4  
adjustment of loss 亏损调整 1|:KQl2q  
adjustment process 调整过程;调整程序 UPGtj"2v-  
adjustment range 调整幅度 s5. CFA  
administered exchange rate 受管制汇率 {n=|Db~S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :k#HW6p  
administration expenses 行政费用 #<xm.  
administration fee 手续费;行政费 6aj!Q*(WT  
administration in bankruptcy 破产管理 \{NO?%s0p  
administration order 遗产管理令 VIbq:U  
administrator 管理人;遗产管理人 DHRlWQox  
administrator of the estate 遗产管理人 -Lg Ei3m  
admission of debt 债项承认书 f6p/5]=J26  
admission of proof 接纳债权证明 m4Zk\,1m.|  
advance 放贷款项;垫付款项;预支款项;预付款项 _Z\G5x  
advance account 暂支帐目;预付款帐户 F"mmLao  
advance compensation 预付补偿金 lEBLZ}}\  
advance from shareholder 股东垫款 |uJ%5y#  
advance pending reimbursement 预支以待日后付还 -'Mf\h 8  
advanced economy 先进经济体系 ;9#KeA _  
advancement 预付;预付财产 J .<F"r>  
advances warrant 垫款令 |V(0GB  
advancing 贷出 ?V=CB,^  
adverse balance 逆差 h2QmQ>y"  
adverse exchange 逆汇 y1#1Ne_  
advertisement addressed to shareholders 在报章刊登的致股东通告 B<C&xDRZ0  
advice for collection 托收通知书 2`-Bs  
advice of drawing 提款通知书;汇票通知书 VxBo1\'  
advice of payment 付款通知 2Khv>#l  
Advisory Committee [Securities and Futures Commission] =EsavN  
谘询委员会〔证券及期货事务监察委员会〕 (;,sc$H]  
Advisory Committee on Diversification 经济多元化谘询委员会 s#GLJl\E_P  
affidavit 誓章;遗产申报誓章 !'I8:v&D  
affidavit of no receipt 述明无收款的誓章 d_P` qA  
affiliate 联号;联营公司;附属公司 nr#|b`J]  
affiliated company 附属公司;联号;联营公司 u%!@(eKM-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1 -b_~DF  
affordability 负担能力 %l%HHT  
African Development Bank [AfDB] 非洲开发银行 K)P%;X  
after-acquired property 事后取得的财产 !@"OB~  
after-hours dealing 市后交易 SS2%q v  
after-tax profit 税后盈利;税后利润;税后溢利 3(UVg!t  
agency agreement 代理协议 %}T6]S)%u  
agency expenses 代理机构的开支 H;"4 C8K7  
agency fee 代理费 !`r$"}g  
Agency Law 《代理法》 ajpX L  
agent 代理人;承销人 8?C5L8)  
agent of company 公司代理人 47B&s   
agent's fee 代理人费;经纪费 5-A\9UC*@  
aggregate 总计;总数;总体数字 & nK<:^n  
aggregate amount 总款额;总额 ./~(7o$  
aggregate assets and liabilities 总体资产与负债 *K; ~!P  
aggregate at constant price 按固定价格计算的总体数字 -n;}n:w L  
aggregate demand 总需求 WY]s |2a  
aggregate gross position 总持仓量 d"Y{UE  
aggregate limit 总限额 yCo.cd-  
aggregate of salaries tax 合计薪俸税 d d;T-wa}  
aggregate performance 总体表现;总体业绩 %jM,W}2  
aggregate supply 总体供应 3$JoDL(Z  
aggregate surplus 总盈余 @%SQFu@FJ  
aggregate total 整体总额 W_ ZJ0GuE(  
aggregate value 总值;合计价值 6H|S;K+  
aggregated basis 合计基准 z?//rXuO  
aggregated net chargeable income 合计应课税入息实额 UCWBYC+  
aggregation 合并计算;合计;总和 Ir]\|t  
aggregation of incomes of husband and wife 夫妇入息合并计算 zW nR6*\  
aggregation of property 财产的总和 ?h2}#wg  
agio 差价;贴水 `y0FY&y=  
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》 zBH2@d3W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WEpoBP CL  
《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》 V43H /hl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )`}:8y?  
《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》 y+;|Fz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R}ecc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !!y a  
agreement for a settlement 授产协议 XfmwVjy  
agreement for assignment 转让协议 Q@HV- (A  
agreement for sale 售卖协议;买卖协议 i mM_H;-X  
agreement for sale and purchase 买卖协议 c`Wa^(  
agreement for the payment of interest 支付利息协议 tnIX:6  
agreement for the repayment of money 还款协议 u=yOu^={  
agreement of reinsurance 再保险协议 |cY`x(?yP  
Agricultural Bank of China 中国农业银行 GKCroyor  
air passenger departure tax 飞机乘客离境税 2"~8Z(0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :Q q#Z  
airport tax 机场税 mA}"a<0  
alcohol duty 酒精税 -']56o_sQ/  
alienation 让与;让渡;转让 ^C%<l( b  
alimony 生活费;赡养费 \Og+c%  
All Ordinaries Index [AOI] 所有普通股指数 B-ESFATc  
all risks 全险;综合险 "w _aM7x_  
All Sales Record for Stock Market 《股票市场成交报告》 i?;Kq~,  
Allied Capital Resources Limited 新联财务有限公司 'f|o{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L rPkxmR  
allocation letter 拨款信件 y?!"6t7&  
allocation of fund 分配款项;预留款项 4.(4x&  
allocation of profit 利润分配;溢利分配 *|l/6!WM  
allocation warrant 拨款令 CQ2jP G*py  
allotment 分配;配股 },[}$m %  
allotment notice 股份配售通知;配股通知 YoE3<[KD(  
allotment of shares 股份分配 ]R? 4{t4  
allowable 可获宽免;免税的 O9p|a%o  
allowable business loss 可扣除的营业亏损 uVU)d1N  
allowable expenses 可扣税的支出 rQ9'bCSr%  
allowance 免税额;津贴;备抵;准备金 P>6{&(  
allowance for debts 债项的免税额 k_R"CKd  
allowance for depreciation by wear and tear 耗损折旧免税额 `,0}ZzaV&  
allowance for funeral expenses 殡殓费的免税额 tI{_y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y!%CffF2  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?hM64jI|  
allowance to debtor 给债务人的津贴 /Q )\+  
alteration of capital 资本更改 j~QwV='S  
alternate trustee 候补受托人 Qei" '~1a  
amalgamation 合并 { "E\Jcjl\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "*H`HRi4T  
ambit of charges 征税范围;收费范围 q,6DEz  
amended valuation 经修订的估值 P }uOJVQ_  
American Commodities Exchange 美国商品交易所 -%dCw6aX+  
American Express Bank Limited 美国运通银行 {_dvx*M  
American Stock Exchange 美国证券交易所 %K QQ,{ b  
amortization 摊销 fn!KQ`,#  
amount due from banks 存放银行同业的款项 4`R(?  
amount due from banks abroad 存放海外银行同业的款项 RrgGEx  
amount due from holding companies 控股公司欠款 . [ mR M  
amount due from local banks 存放本港银行同业的款项 *9i{,I@  
amount due to banks 银行同业的存款 KGpA2Nx  
amount due to banks abroad 海外银行同业的存款 ]:\dPw`A  
amount due to holding companies 控股公司存款 4Xv*wB1  
amount due to local banks 本港银行同业的存款 KY N0  
amount due to outport banks 外埠银行同业的存款 IIqUZJ  
amount for note issue 发行纸币的款额 D sWS Gb  
amount of bond 担保契据的款额 D,ln)["xm  
amount of consideration 代价款额 C8\^#5  
amount of contribution 供款数额 TOAAQ  
amount of indebtedness 负债款额 6`-jPR  
amount of principal of the loan 贷款本金额 ,?XCyHSgWW  
amount of rates chargeable 应征差饷数额 bYPKh  
amount of share capital 股本额 'Z|mQZN  
amount of sums assured 承保款额 ctJE+1#PH  
amount of variation 变动幅度 8sCv]|cn  
amount of vote 拨款数额 sT' 5%4  
amount payable 应付款额 ]0\MmAJRn  
amount receivable 应收款额 O| hpXkV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +'w3 =2Bo  
analysis 分析 r"R#@V\'1b  
ancillary risk 附属风险 cFWc<55aX6  
annual account 周年帐目;周年帐目报表;年度决算;年结 FsryEHz  
annual accounting date 年结日期 x$%!U[!3  
annual allowance 每年免税额;年积金;年度津贴;年津 I`p;F!s  
annual balance 年度余额 as_PoCoss  
annual disposable income 每年可动用收入 5 u0HI  
annual estimates 周年预算 !Rt>xD  
annual fee 年费 ;({W#Wa  
annual general meeting 周年大会 tRfo$4#NY  
annual growth rate 年增率;每年增长率 1!gbTeVlY  
annual long-term supplement 长期个案每年补助金 S Z$Kz n  
annual pensionable emolument 可供计算退休金的年薪 *WT`o>  
annual report 年报 >dG[G>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N.{D$"  
annual return 周年报表;周年申报表;每年报税表格 6MkP |vr6  
Annual Return Rules 《周年报表规则》 ;w[0t}dPl  
annual review of consumer prices 每年消费物价回顾 OydwE  
annual roll-forward basis 逐年延展方式 O0y_Lm\  
annual salary 年薪 veh<R]U  
annual statement 年度报表;年度决算表 m9Hit8f@Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *D3/@S$B  
annuitant 年金受益人 tNX|U:Y*  
annuity 年金 >e"#'K0?\  
annuity contract 年金合约 n.G!43@*N  
annuity on human life 人寿年金 DDH:)=;z  
antecedent debt 先前的债项 ?S$P9^ii'  
ante-dated cheque 倒填日期支票 xF44M]i  
anticipated expenditure 预期开支 8ITdSg  
anticipated net profit 预期纯利 '6Q =#:mc\  
anticipated revenue 预期收入 C73 kJa  
anti-inflation measure 反通货膨胀措施 ?1eK#Z.  
anti-inflationary stance 反通货膨胀立场 fwf$Co+R:*  
apparent deficit 表面赤字 $p?aVO  
apparent financial solvency 表面偿债能力 %|i`kYsy  
apparent partner 表面合伙人 ^ovR7+V  
application for personal assessment 个人入息课税申请书 Y.r+wc]  
application of fund 资金应用 `$C n~dT  
application to release as liquidator and to destruct the books of accounts and documents 8pgEix/M5o  
申请免除清盘人职务及毁灭帐簿与文件 'X2POay1  
appointed actuary 委任精算师 (*)hD(C5  
appointed auditor 委任核数师;委任审计师 hfy_3}_  
appointed trustee 委任的受托人 b%/ 1$>_  
appointer 委任人 {jX2}  
apportioned pro rata 按比例分摊 Per1IcN  
apportionment 分配;分摊 >J>[& zS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %-0t?/>  
apportionment formula 分摊方程式 3;s\OW`  
apportionment of estate duty 遗产税的分摊 .h4 \Y A  
appraisal 估价;评估 Np0u,t%vs  
appreciable growth 可观增长 ~`:L?Jkb6H  
appreciable impact 显着影响 J~UuS+Ufv  
appreciable increase 可观增长 "!%l/_p?  
appreciation 增值;升值 C-[eaHJ'$  
appreciation against other currencies 相对其他货币升值 =>af@C.2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OH(waKq2I  
appreciation tax 增值税 7s{GbU\  
appropriation 拨款;拨用;拨付 e;}7G  
appropriation account 拨款帐目 DZ PPJ2}  
Appropriation Bill 拨款法案 r? E)obE  
appropriation-in-aid system 补助拨款办法 p2$P:!Y)  
approved assets 核准资产 fDU!~/#  
approved basket stock 认可一篮子证券 V /V9B2.$  
approved budget 核准预算 BKjS ,2C  
approved charitable donation 认可慈善捐款 7Da`   
approved charitable institution 认可慈善机构 h{HHLR  
approved currency 核准货币;认可货币 lv+TD!b   
approved estimates 核准预算 b 7?hI  
approved estimates of expenditure 核准开支预算 *6DB0X_-}  
approved overseas insurer 核准海外保险人 8C9-_Ng`  
approved overseas trust company 核准海外信托公司 "u^H# L>-q  
approved pooled investment fund 核准汇集投资基金 P! #[mio  
approved provident fund scheme 认可公积金计划 +s DV~\Vu  
approved provision 核准拨款 T <ET )D7  
approved redeemable share 核准可赎回股份 [}0haTYc4  
approved regional stock 认可地区性证券 Vt&2z)Zz  
approved retirement scheme 认可退休金计划 \Et3|Iv  
approved subordinated loan 核准附属贷款 =mp;.k95  
arbitrage 套戥;套汇;套利 zsyIV!(  
arbitrageur 套戥者;套汇者 #Kex vP&*  
arbitrary amount 临时款项 orMwAV  
arrangement 措施;安排;协定 aH/ k Ua  
arrears 欠款 k5.Lna  
arrears of pay 欠付薪酬 'op|B@y  
arrears of revenue 逾期未收税款;逾期未收的帐项 <s<n  
articles of association 组织章程;组织细则;组织章程细则 KEjWRwN  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O5nD+qTQ#  
ascertainment of profit 确定利润 .MoU1n{Yc  
"Asia Clear" “亚洲结算系统” ")XHak.JX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~;{; ,8!)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G^4hd i3@  
Asian Development Fund [ADF] 亚洲发展基金 '^~{@~ ;%L  
Asian dollar bond 亚洲美元债券 65$+{s  
Asian dollar market 亚洲美元市场 nwRc%C``UK  
Asian dollar rate 亚洲美元利率 MJ [m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "Nbq#w\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8(&[Rs?K  
asked price 沽盘;喊价;索价;卖方报价 /zVOK4BqN+  
assessable income 应评税入息 B; h"lv  
assessable loss 应评税亏损 .jT#:_  
assessable profit 应评税利润 9c,'k#k  
assessable value 应评税值 N.{H,oO `  
assessed profit 估定利润 Jgd'1'FOs  
assessed value 经评估价值 e_ANUll1  
assessment 评税;评定;估价;评税单 8_B4?` k  
assessment number 评税编号;估价编号 9} M?P  
assessment of additional tax 补加税评税 ?:I*8Fj  
assessment of performance 业绩评估;实绩评价 hVAn>_(  
Assessor 评税主任 RF53Jyt  
asset price bubbles 资产价格泡沫 "2$fi{9  
asset-backed securities 具资产保证的证券 ryUQU^v  
assets accretion 资产增值 Tc`=f'pP)4  
assets and liabilities 资产与负债 peuZ&yK+"  
assets betterment statement 资产递增表;资产改进表 Ep3N&Imp  
assets lending 实物放款;有抵押贷款 $OkBg0  
assets of the company passing on the death 死者去世时转移的公司资产 9oR@U W1  
assets pledged as security for liabilities 用作负债抵押的资产 ^sEYOX\  
assets portfolio 资产投资组合 PB`Y g  
assets price 资产价格 x vl#w  
assets quality 资产质素 3z9d!I^>k  
assets realization 资产变现 &n}f?  
assets refinancing arrangement 资产再集资安排 ,|H `e^  
assets securitization 资产证券化 }1i`6`y1  
assets situated outside Hong Kong 在香港以外地方的资产 VfC<WVYiZ  
assets stripping 削减资产;拆卖资产 &zeyE;/Hj  
assets value 资产值 O6a<`]F  
assignee 承让人 _w+:Dv~*a  
assignment 转让;转让书;转让契 ?u=Fj_N_  
assignment of interest 权益转让 j8{i#;s!"  
assignment of letters patent and trade mark 专利证书及商标转让 rt~d6|6  
assignment of property 物业转让;物业转让书 Tc &z:  
assignment right 转让权 (U_ujPD ?  
assignor 转让人 .A{tQ1&_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 QIvVcfM^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^"1n4im  
associate member 附属会员 JZ*/,|1}EC  
associated body corporate 相联法人团体 ju8q?Nyhs  
associated company 相联公司;联属公司 bj0G5dc=  
associated corporation 相联法团 A_ N;   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ZC`wO%,  
公认会计师公会〔英国〕 %wvdn  
Association of Futures Exchange Brokers 香港期货经纪协会 yyRiP|hJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0s3%Kqi[  
association of underwriters 承保人组织 g:D>.lKd  
assumption of control 接管 |[ k.ii6iO  
assurance 担保;保险;转易;转易书 ~>Fu5i $i  
assurance of interest 权益的转易 (\hx` Yh=>  
at 19XX price 按一九XX年价格计算 i8[t=6Rm@  
at a discount 按赔价计算;按贴水价格计算;打折扣 5Y'qaIFR  
at a premium 按溢价计算;按升水价格计算 lVR~Bh  
at call 通知付款;按通知 _j/<{vSy  
at constant market price 按固定市价计算 #TX/aKr:  
at constant price 按固定价格计算 #Z`q+@@ ]A  
at cost 按成本计算 w?k>:,'[  
at current market price 按当时市价计算;按现时市价计算 i6tf2oqO7  
at current price 按当时价格计算;按现时价格计算 o_Z5@F  
at factor cost 按要素成本计算;按生产要素成本计算 K&ZtRRDd  
at money-of-the-day price 按付款当日价格计算 .4M.y:F  
at or better 按指定或较佳价位〔买卖指令〕 so)[59M7  
at par 按面值计算;平价 &5spTMw8  
at sight 见票即付 O-~ 7b(Z  
at the close 按收市盘 &<5zqsNJ\a  
at the opening 按开市盘 wh\}d4gN  
attestation 见证;见证条款 Ng>5?F^v  
at-the-money option 平价期权 l7259Ro~  
attorney 受权人;受托代表人 ]&xk30  
attornment 新拥有人承认书 otl0J Ht*+  
attributable profit 可归属利润 _jI,)sr4ic  
attributable share value 可归属股份价值 AOWmzu{zw  
Auckland Stock Exchange 奥克兰证券交易所 |\<`Ib4j  
auction 拍卖 v/0QOp  
auctioneer 拍卖商 j4qR(p(vC  
audit 审计;核数 }=UHbU.n~!  
Audit Commission 审计署 E$:*NSXj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W*4-.*U8a  
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〕 o"Euwh!!  
audit review 帐目审查 M7a.8-!1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m!4ndO;0vh  
audited account 审计帐目;经审计的帐目 fc%xS7&  
audited annual account 经审计的周年帐目 uK#4(eY=W  
audited balance sheet 经审计的资产负债表 dTC7Fm  
auditor 核数师;核数主任;审计师 ~xfP:[u  
auditor's certificate 核数师证明书;审计师证明书 7he,?T)vD  
auditor's report 核数师报告;审计师报告 T`.O'!  
Aussie bond 澳元债券 Lh"<XYY  
austerity budget 紧缩预算 D>@I+4{p  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 be{H$9'  
Australia All Ordinaries Index 澳洲所有普通股票指数 3n1;G8Nf  
Australian Dollar [AUD] 澳元 "XKy#[d2  
Australian Options Market 澳大利亚期权市场 m )zUU  
Australian Securities Commission 澳洲证券事务监察委员会 ^ f &XQQY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +EAsW(F1  
Australian Stock Exchange 澳大利亚证券交易所 @ ZwvBH  
Austrian Schilling [ATS] 奥地利先令 =wHVsdNCN  
authentication 认证;鉴证 Zq|I,l0+E  
authority to purchase 委托购买证;委购书 t#/YN.@r  
authorization 认可;核准;授权;授权书 !t %j?\f  
authorization by direction 指示授权 VT%NO'0  
authorization by instruction 指令授权 trA4R/ &  
authorization by warrant 令状授权 V>%rv'G8  
authorization of unit trust 单位信托的认可 Ic:(Gi- %  
authorized agent 指定代理人 dvx#q5f_S  
authorized capital 法定资本 }DE g-j,F  
authorized clerk 出市员 mpEK (p  
authorized dealer 认可交易商 0r] t`{H  
authorized financial institution 认可财务机构 }6}l7x  
authorized fund 认可基金 E7 Ul;d  
authorized fund house 获授权的基金公司;认可基金公司 3cyHfpx-W  
authorized institution 认可机构 p8H'{f\G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .fFCC`&T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @* jz o  
authorized insurer 获授权保险人;获认可承保人 b8VTo lJ  
authorized investment 特准投资项目 "a>q`RaIQ"  
authorized person 获授权人 5 +YH.4R  
authorized representative 获授权代表 ]^n7  
authorized share capital 法定股本 N1S{suic  
automated quotation system 自动报价系统 R'`qKc  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z'U1bMg  
自动交易系统〔香港期货交易所有限公司〕 "f2$w  
automatic adjustment mechanism 自动调整机制 m 3hrb-  
automatic adjustment system 自动调整系统 2K6qY)/_  
Automatic Clearing House 自动票据交换所 3{^9]7UC  
automatic exchange rates accumulation system 自动化汇率累集系统 <X^@*79m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4 Y9`IgQ  
automatic teller machine [ATM] 自动柜员机 /cdC'g  
autopay 自动转帐 |`,2ri*5A  
available assets 可用资产 \fr~  
available fiscal reserve 现存财政储备 ufZDF=$7  
available profit 可用利润 7P5)Z-K[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Rz:]\jcIT/  
average 平均;平均数;海损 gHEu/8E  
average basic salary 平均基本薪金 Ugt/rf5n  
average consumer expenditure 平均消费开支;一般消费开支 gNrjo=  
average cost 平均成本 [{,T.;'<j  
average cost of land production 增辟土地平均成本 wY % }  
average daily turnover 平均每日成交额 LTCb@L{^i  
average daily wage rate 平均每日工资率 YnS#H"  
average expenditure pattern 平均开支模式 wn, KY$/  
average growth rate 平均增长率 DE8n+Rm  
average net fixed assets 固定资产平均净值 YQ)kRhFA  
average of relatives 相对价格平均数 -1_)LO&H  
average price 平均价格 $q{!5-e  
average propensity to consume 平均消费倾向;一般消费倾向 Y;Dp3v !  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m%?pf2%I#  
average rate 平均率 xY8$I6  
average revenue 平均收入;平均收益 t]g-CW 3  
average stock 平均库存;平均存货 o5O#vW2Il&  
average yearly rent 平均年租 I)6+6pm  
avoidance of double taxation 避免双重课税 Z'W =\rl  
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 1Z2HUzqh.  
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