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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: M$W#Q\<*#r  
A share A股;甲类股份 sKuTG93sr@  
abatement of tax 减税;减扣免税额 Wi5|9  
ABN AMRO Bank N.V. 荷兰银行 (rG1_lUDu  
above-the-line expenditure 线上项目支出;经常预算支出 XH *tChf<  
above-the-line receipt 线上项目收入;经常预算收入 D+)=bPMe  
ABSA Asia Limited 南非联合亚洲有限公司 N.G*ii\  
absolute change 绝对数值变更 SN{*:\>,  
absolute expenditure 实际开支 5An0D V5  
absolute guideline figure 绝对准则数字 N Sh.g #  
absolute interest 绝对权益 B R:  
absolute order of discharge 绝对破产解除令 r^E]GDz  
absolute profit margin 绝对利润幅度 4 ufLP DH  
absolute value 实值;绝对值 q-G|@6O  
absolutely vested interest 绝对既得权益 P\mm8s`f  
absorbed cost 已吸收成本;已分摊成本 9i<-\w^$  
absorption 吸收;分摊;合并 _o?(t\B9{  
absorption rate 吸收率;摊配率;分摊率 c9 uT`h  
ACB Finance Limited 亚洲商业财务有限公司 !~N4}!X3du  
acceptable form of reciprocity 合理的互惠条件 N &[,nUd  
acceptable rate 适当利率;适当汇率 ]k: m2$le  
acceptance agreement 承兑协议 8T)zB6ng  
acceptance for honour 参加承兑 W #L"5pRg  
acceptor 承兑人;接受人;受票人 AMd)d^;  
acceptor for honour 参加承兑人 bVeTseAG  
accident insurance 意外保险 --twkD  
Accident Insurance Association of Hong Kong 香港意外保险公会 j?f <hQ  
accident insurance scheme 意外保险计划 {&#~t4  
accident year basis 意外年度基准 D'`"_  
accommodation 通融;贷款 E)JyKm.  
accommodation bill 通融票据;空头票据 ^B5cNEO  
accommodation party 汇票代发人 S@g/Tn  
account balance 帐户余额;帐户结余 (`]*Y(/2G  
account book 帐簿 i5KwYoN  
account collected in advance 预收款项 S8OVG4-  
account current book 往来帐簿 DjzUH{6O  
account of after-acquired property 事后取得的财产报告 )6Q0f  
account of defaulter 拖欠帐目 b'1d<sD  
account payable 应付帐款 , imvA5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 n+qVT4o  
account receivable 应收帐款 & fSc{/  
account receivable report 应收帐款报表 E)O|16f|>  
account statement 结单;帐单;会计财务报表 K) `:v|d  
account title 帐户名称;会计科目 1 j12Qn@]  
accountant's report 会计师报告 bez'[Y{  
Accountant's Report Rules 会计师报告规则 R5eB,FN  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -t 6R!ZI  
Accounting Arrangements 《会计安排》 p,iCM?[|  
accounting basis 会计基础 q83~j `ZJ$  
accounting by Official Receiver 破产管理署署长呈交的帐目 GD[ou.C}k  
Accounting Circular 《会计通告》 *sB-scD  
accounting class 会计类别 B^_Chj*m  
accounting date 记帐日期;会计结算日期 PGPbpl&\t  
accounting for money 款项核算 I26gGp  
Accounting Officer 会计主任 S[ ~O')  
accounting period 会计报告期;会计期 cN WcNMm  
accounting policy 会计政策;会计方针 =/g$bZ  
accounting practice 会计惯例 Ydh<TF4!  
accounting principle 会计准则 9V;$v  
accounting record 会计记录 uUz`=4%A  
accounting report 会计报告 ! F <] T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @ 9 { %Kn  
Accounting Society of China 中国会计学会 2d2@J{  
accounting statement 会计报表 [9O~$! <%  
accounting system 会计制度;会计系统 E,LYS"%_  
accounting transaction 会计事项;帐务交易 F[kW:-ne@Z  
accounting treatment 会计处理 zZ9<4"CIk  
accounting year 会计年度 9*|3E"Vr  
accretion 增值;添加 %md^S |  
accrual 应计项目;应累算数目 V 7l{hEo3?  
accrual basis 应计制;权责发生制 }11`98>B6:  
accrual basis accounting 应计制会计;权责发生制会计 %i&/$0.8  
accrue 应累算;应计 ^+as\  
accrued benefit 应累算利益 tw/#ENo  
accrued charges 应计费用 6%.  
accrued cumulative preference share dividend 应累算的累积优先股股息 28R>>C=R  
accrued expenses 应累算费用 'xbERu(Y  
accrued interest payable 应付利息;应计未付利息 A6N~UV*_  
accrued interest receivable 应收利息;应计未收利息 V(2,\+t  
accrued right 累算权益 +^*5${g;@H  
accruing profit 应累算的利润 F@ $RV_M  
accumulated fiscal reserve 累积财政储备 _@!QY   
accumulated profit 累积利润;滚存溢利 1/2V.:bg  
accumulated reserve 累积储备 x_<bK$OU  
accumulation of surplus income 累积收益盈余 o8'Mks  
acquired assets 既得资产 V5O=iMP  
acquisition 收购;购置;取得 ySQ-!fQnP  
acquisition cost 购置成本 fJWxJSdi  
acquisition expenses 购置费用 }r}RRd  
acquisition of 100% interest 收购全部股权 *`ZB+ \*  
acquisition of control 取得控制权 #*$_S@  
acquisition of fixed assets 购置固定资产 1BMB?I  
acquisition of shell “买壳” PZuq'^p  
acquisition price 收购价 #Pu@Wx  
act of God 天灾 +YkW[a\4  
acting partner 执事合伙人 l Io9,Ke  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A<SOT>m]  
active partner 积极参与的合伙人 d1V^2Hb?  
active trading 交投活跃 DD!MGf/  
actual circulation 实际流通 {N!E5*$Tr  
actual cost 实际成本 .Iw ur;/\  
actual expenditure 实际开支;实际支出 .?rbny  
actual income 实际入息;实际收入;实际收益 _ }E-~I>  
actual market 现货市场 %j'G.*TD  
actual price 现货价;实际价格 #2Pr Gz]  
actual profit 实际利润 *N-;V|{  
actual quotation 实盘;实际价位;实际报价 [1b6#I"x  
actual year basis 按实际年度计算 =.36y9Mfo  
actuals 实货 _F`$ d2  
actuarial investigation 精算调查 [ WV@w  
actuarial principle 精算原则 +M'aWlPg,  
actuarial report 精算师报告 .tRr?*V|l  
Actuarial Society of Hong Kong 香港精算学会 Ot`LZ"H:  
actuarial valuation 精算师估值 F qeV3 N  
actuary 精算师 Zc'|!pT _  
ad referendum agreement 暂定协议;有待覆核的协定 /m `}f]u  
ad valorem duty 从价税;按值征税 s\'y-UITi1  
ad valorem duty system 从价税制 p)B33Z zC  
ad valorem fee 从价费 6a4'xq7  
ad valorem tariff 从价关税  8]q  
additional allowance 额外免税额 CmEpir{}(  
additional amount for unexpired risk 未过期风险的额外款额 ,3Wb4so  
additional assessable profit 补加应评税利润 L*g. 6+2  
additional assessment 补加评税 5Vp;dc  
additional commitment 额外承担 JEWL)  
additional commitment vote 额外承担拨款 d/D,P=j"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  0]AN;  
additional dependent parent allowance 供养父母额外免税额 )0#j\ B  
additional provision 额外拨款 D##+)`dK  
additional stamp duty 附加印花税 2+?T66 g  
additional tax 补加税罚款;补加税款 sm 's-gD  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G2.|fp_}pG  
adjudged bankrupt 被裁定破产 pheE^jUr  
adjudicated bankrupt 裁定破产人 {=3J/)='  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X'fuF2owd  
adjudication of bankruptcy 裁定破产;宣告破产 -S"5{N73  
adjudication of insolvency 裁定无力偿还债务 X E|B)Q(  
adjusted actual 经调整的实数;调整后的实数 Zg V~W#t  
adjusted current assets 经调整的流动资产;调整后的流动资产 &v^!y=Bt  
adjusted figure 经调整的数字;调整后的数额 bIgh@= 2  
adjusted liabilities 经调整的负债;调整后的负债 P$Z}  
adjusted loss 经调整的亏损;调整后的亏损 z]kwRWe`j  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Y3-gUX*w0  
adjusted profit 经调整的利润;调整后的利润 25 CZmsg  
adjusted surplus 经调整的盈余额;调整后的盈余额 x_*%*H  
adjusted value 经调整的价值;调整后的价值 Kv(z4z  
adjustment 调整;修订;理算〔保险〕 %*wzO9w4  
adjustment centre 调剂中心 `79[+0hL'  
adjustment lag 调整过程的时间差距;调整时差 B:4Ka]{YO  
adjustment mechanism 调整机制 I @ 2uF-  
adjustment of loss 亏损调整 L}'Yd'  
adjustment process 调整过程;调整程序 &&=[Ivv  
adjustment range 调整幅度 C ye T]y  
administered exchange rate 受管制汇率 4/S=5r}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Hd9XfU  
administration expenses 行政费用 Ju!(gh  
administration fee 手续费;行政费 [r)e P({  
administration in bankruptcy 破产管理 +l`65!"  
administration order 遗产管理令 'Qa5n\HX$  
administrator 管理人;遗产管理人 eD%H XGe  
administrator of the estate 遗产管理人 96d~~2p  
admission of debt 债项承认书 1y J5l,q  
admission of proof 接纳债权证明 (Uk>?XAr  
advance 放贷款项;垫付款项;预支款项;预付款项 xc9YM0B&  
advance account 暂支帐目;预付款帐户 @@I7$*  
advance compensation 预付补偿金 s~*}0-lS  
advance from shareholder 股东垫款 9Ycn0  
advance pending reimbursement 预支以待日后付还 xJ{_qP  
advanced economy 先进经济体系 vY6oV jM  
advancement 预付;预付财产 C{ EAmv'  
advances warrant 垫款令 3jjMY  
advancing 贷出 r-}-C!  
adverse balance 逆差 0}{'C5  
adverse exchange 逆汇 7 8Vcu'j&_  
advertisement addressed to shareholders 在报章刊登的致股东通告 hi ~}  
advice for collection 托收通知书 o*">KqU`b  
advice of drawing 提款通知书;汇票通知书 Dj i^+;"&  
advice of payment 付款通知 DAfyK?+UL  
Advisory Committee [Securities and Futures Commission] ~9\$5n)a  
谘询委员会〔证券及期货事务监察委员会〕 eG5Y+iL-V  
Advisory Committee on Diversification 经济多元化谘询委员会 Z(j{F<\jS  
affidavit 誓章;遗产申报誓章 S}(8f!9<  
affidavit of no receipt 述明无收款的誓章 dBSbu=^$)  
affiliate 联号;联营公司;附属公司 NYwR2oX  
affiliated company 附属公司;联号;联营公司 pY@Y?Jj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >nzu],U  
affordability 负担能力 UiH!Dl}<  
African Development Bank [AfDB] 非洲开发银行 cvnB!$eji  
after-acquired property 事后取得的财产 ,R?np9wc  
after-hours dealing 市后交易 $&{ti.l  
after-tax profit 税后盈利;税后利润;税后溢利 =-NiO@5o  
agency agreement 代理协议 :_5/u|{  
agency expenses 代理机构的开支 <3 TA>Dz  
agency fee 代理费 nd ink$  
Agency Law 《代理法》 F>zl9Vi<  
agent 代理人;承销人 rYY$wA@  
agent of company 公司代理人 LCs__.  
agent's fee 代理人费;经纪费 [U>@,BH  
aggregate 总计;总数;总体数字 .Obn&S  
aggregate amount 总款额;总额 !M7<BD};  
aggregate assets and liabilities 总体资产与负债 K_~h*Yc  
aggregate at constant price 按固定价格计算的总体数字 <[Q3rJ  
aggregate demand 总需求 *)<B0SjT  
aggregate gross position 总持仓量 1|{bDlmt  
aggregate limit 总限额 "5C`,4s  
aggregate of salaries tax 合计薪俸税 ?-MP_9!JK  
aggregate performance 总体表现;总体业绩 *4S-z&,.c  
aggregate supply 总体供应 qnM|w~G  
aggregate surplus 总盈余 :`\) P,  
aggregate total 整体总额 J NVr  
aggregate value 总值;合计价值 lhH`dG D  
aggregated basis 合计基准 eg/<[ A:  
aggregated net chargeable income 合计应课税入息实额 6KHN&P  
aggregation 合并计算;合计;总和 R\mR$\cS  
aggregation of incomes of husband and wife 夫妇入息合并计算  x}TS  
aggregation of property 财产的总和 p8}(kHUp(  
agio 差价;贴水 QSw<%pcJE@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ht=P\E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  R'}95S<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 )w h%|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |&3x#1A  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 P`$!@T0=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JhHWu<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7 <9yH:1  
agreement for a settlement 授产协议 l[Q:}y  
agreement for assignment 转让协议 lDc-W =X=  
agreement for sale 售卖协议;买卖协议 fB1TFtAh  
agreement for sale and purchase 买卖协议 KS}hU~  
agreement for the payment of interest 支付利息协议 ^/U27B  
agreement for the repayment of money 还款协议 vxFTen{-F  
agreement of reinsurance 再保险协议 'sh~,+g  
Agricultural Bank of China 中国农业银行 j}1zdA  
air passenger departure tax 飞机乘客离境税 mYxyWB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dq\FBwfe  
airport tax 机场税 6at1bQ$  
alcohol duty 酒精税 bWWXc[O2&(  
alienation 让与;让渡;转让 %FZ2xyI.  
alimony 生活费;赡养费 {ZU1x C  
All Ordinaries Index [AOI] 所有普通股指数 .zg8i_  
all risks 全险;综合险 \OILWQ[/  
All Sales Record for Stock Market 《股票市场成交报告》 asJ!NvVG'  
Allied Capital Resources Limited 新联财务有限公司 '1?\/,em  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1'.7_EQ4T  
allocation letter 拨款信件 z~*g~RKS!  
allocation of fund 分配款项;预留款项 @"-</x3o  
allocation of profit 利润分配;溢利分配 n">u mM;Eh  
allocation warrant 拨款令 n DS}^Ba  
allotment 分配;配股 ^y!;xc$(Qs  
allotment notice 股份配售通知;配股通知 (*p , T  
allotment of shares 股份分配 ]rehW}  
allowable 可获宽免;免税的 sRSz}]  
allowable business loss 可扣除的营业亏损 o*WY=  
allowable expenses 可扣税的支出 dCyqvg6u  
allowance 免税额;津贴;备抵;准备金 : _e#  
allowance for debts 债项的免税额 Byl^?5  
allowance for depreciation by wear and tear 耗损折旧免税额 ?BA]7M(,4  
allowance for funeral expenses 殡殓费的免税额 6W[}$#w  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 IW=cym7  
allowance for repairs and outgoings 修葺及支出方面的免税额 4y:]DC"  
allowance to debtor 给债务人的津贴 E>b2+;Jv  
alteration of capital 资本更改 9,uhf b^]  
alternate trustee 候补受托人 Vj<:GRNQ,d  
amalgamation 合并 e^p +1-B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N|N3x7=gs  
ambit of charges 征税范围;收费范围 MP Z3D9  
amended valuation 经修订的估值 v ^[39*8  
American Commodities Exchange 美国商品交易所 F{06 _T  
American Express Bank Limited 美国运通银行 {]_uMg#!  
American Stock Exchange 美国证券交易所 ;~fT,7qBah  
amortization 摊销 3@+b }9s8  
amount due from banks 存放银行同业的款项 [x=jH>Y  
amount due from banks abroad 存放海外银行同业的款项 Kl7WQg,XOi  
amount due from holding companies 控股公司欠款 I V%zO+  
amount due from local banks 存放本港银行同业的款项 SIO&rrT.  
amount due to banks 银行同业的存款 7tUA>;++  
amount due to banks abroad 海外银行同业的存款 }En  
amount due to holding companies 控股公司存款 De7T s  
amount due to local banks 本港银行同业的存款 =4V&*go*\  
amount due to outport banks 外埠银行同业的存款 ZkL8e  
amount for note issue 发行纸币的款额 dQoYCS}IaV  
amount of bond 担保契据的款额 4[Z\ ?[  
amount of consideration 代价款额 glDcUCF3  
amount of contribution 供款数额 v+p {|X-  
amount of indebtedness 负债款额 0a8/B>  
amount of principal of the loan 贷款本金额 XO#/Fv!  
amount of rates chargeable 应征差饷数额 rX_@Ihv'  
amount of share capital 股本额 X%z }VA  
amount of sums assured 承保款额 +$4(zP s@  
amount of variation 变动幅度 L,y6^J!  
amount of vote 拨款数额 Z^ }mp@j>  
amount payable 应付款额 infl.  
amount receivable 应收款额 )u))n#P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zp\8_U @  
analysis 分析 |,9JNm$  
ancillary risk 附属风险 #/PAA  
annual account 周年帐目;周年帐目报表;年度决算;年结 DPi_O{W>  
annual accounting date 年结日期 5T sUQc  
annual allowance 每年免税额;年积金;年度津贴;年津 HeBcT^a  
annual balance 年度余额 *6HTV0jv  
annual disposable income 每年可动用收入 COH<Tj  
annual estimates 周年预算 %ZHP2j %~  
annual fee 年费 (c0A.L)  
annual general meeting 周年大会 %X#zj"  
annual growth rate 年增率;每年增长率 ~l;[@jsw F  
annual long-term supplement 长期个案每年补助金 f{SB1M   
annual pensionable emolument 可供计算退休金的年薪 )`^p%k  
annual report 年报 6'\6OsH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %%(R@kh9  
annual return 周年报表;周年申报表;每年报税表格 ^N8)]F,  
Annual Return Rules 《周年报表规则》 &zs'/xv]  
annual review of consumer prices 每年消费物价回顾 U qG .:@T  
annual roll-forward basis 逐年延展方式 !9 fz(9  
annual salary 年薪 3?Y2L  
annual statement 年度报表;年度决算表 9x,RvWTb  
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  >S$Z  
annuitant 年金受益人 ss;R8:5  
annuity 年金 8~5cJPi6  
annuity contract 年金合约 a0r"N[&  
annuity on human life 人寿年金 l7&$}x -  
antecedent debt 先前的债项 h iNEJ_f  
ante-dated cheque 倒填日期支票 SG6sw]x  
anticipated expenditure 预期开支 j*~T1i  
anticipated net profit 预期纯利 L^Jk=8  
anticipated revenue 预期收入 >0Q|nCx  
anti-inflation measure 反通货膨胀措施 ~]ZpA-*@Ut  
anti-inflationary stance 反通货膨胀立场 N !TW!  
apparent deficit 表面赤字 M Zmb`%BZ  
apparent financial solvency 表面偿债能力 d)~Fmi;  
apparent partner 表面合伙人 qI^ /"k*5  
application for personal assessment 个人入息课税申请书 n3J53| %v  
application of fund 资金应用 C6rg<tCH  
application to release as liquidator and to destruct the books of accounts and documents NcY608C  
申请免除清盘人职务及毁灭帐簿与文件 }9nDo*A"}  
appointed actuary 委任精算师 AT5aDEb^^  
appointed auditor 委任核数师;委任审计师 c-.t>r &  
appointed trustee 委任的受托人 $-[CG7VgX%  
appointer 委任人 1S@vGq}  
apportioned pro rata 按比例分摊 q^6+!&"  
apportionment 分配;分摊 L(X6-M:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KK@.~'d  
apportionment formula 分摊方程式 IIy~[4dW  
apportionment of estate duty 遗产税的分摊 ~'R(2[L!;  
appraisal 估价;评估 $s<Ne{?  
appreciable growth 可观增长 McPNB`.H  
appreciable impact 显着影响 y8fsveX  
appreciable increase 可观增长 ;5@  t[r  
appreciation 增值;升值 &+G"k~%  
appreciation against other currencies 相对其他货币升值 qKJSj   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =y=cW1TG  
appreciation tax 增值税 }NsUnbxT  
appropriation 拨款;拨用;拨付 4H@Wc^K  
appropriation account 拨款帐目 |HZTN"  
Appropriation Bill 拨款法案 pmX#E  
appropriation-in-aid system 补助拨款办法 9cJH"  
approved assets 核准资产  ? w^-  
approved basket stock 认可一篮子证券  & y<ZE  
approved budget 核准预算 ^iQn'++Q  
approved charitable donation 认可慈善捐款 3"F`ZJ]=  
approved charitable institution 认可慈善机构 ETB6f  
approved currency 核准货币;认可货币 O:da-xWJ  
approved estimates 核准预算 p ;|jI1  
approved estimates of expenditure 核准开支预算 < y*x]}  
approved overseas insurer 核准海外保险人 vf8\i-U=  
approved overseas trust company 核准海外信托公司 EM\'GW  
approved pooled investment fund 核准汇集投资基金 @)K%2Y`  
approved provident fund scheme 认可公积金计划 1T:Y0  
approved provision 核准拨款 - M,7N}z@;  
approved redeemable share 核准可赎回股份 o=nsy]'&  
approved regional stock 认可地区性证券 .; &# )l  
approved retirement scheme 认可退休金计划 t='# |');  
approved subordinated loan 核准附属贷款 ntmyNf?;  
arbitrage 套戥;套汇;套利 Wa?; ^T  
arbitrageur 套戥者;套汇者 bO<CR  
arbitrary amount 临时款项 +*_5tWAc  
arrangement 措施;安排;协定 ApjOj/  
arrears 欠款 zq%D/H6J,  
arrears of pay 欠付薪酬 Ux+Q  
arrears of revenue 逾期未收税款;逾期未收的帐项 A19;1#$=  
articles of association 组织章程;组织细则;组织章程细则 T 6~_Q}6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =~+DUMBT  
ascertainment of profit 确定利润 A=kH%0s2p@  
"Asia Clear" “亚洲结算系统” oTT7M`P3h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;*,f<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,~?YBLw@c  
Asian Development Fund [ADF] 亚洲发展基金 JH8zF{?  
Asian dollar bond 亚洲美元债券 fK(}Ce  
Asian dollar market 亚洲美元市场 n#iwb0-  
Asian dollar rate 亚洲美元利率 Oez>X=Xf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ye.r%i &  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2ZQ}7`Y  
asked price 沽盘;喊价;索价;卖方报价 C{d7J'Avk  
assessable income 应评税入息 u!:z.RH8n  
assessable loss 应评税亏损 Reu*Pe  
assessable profit 应评税利润 owPm/F  
assessable value 应评税值 O2"gj"D  
assessed profit 估定利润 n6k9~"?  
assessed value 经评估价值 r:]1 O*  
assessment 评税;评定;估价;评税单 YTw#J OO  
assessment number 评税编号;估价编号 Ve 4u +0  
assessment of additional tax 补加税评税 %sRUh0AL  
assessment of performance 业绩评估;实绩评价 _@R0x#p5M  
Assessor 评税主任 v 36%Pj`  
asset price bubbles 资产价格泡沫 ?)\a_ Tn  
asset-backed securities 具资产保证的证券 ,()0' h}n  
assets accretion 资产增值 ?h1H.s2X  
assets and liabilities 资产与负债 EKp@9\XBC  
assets betterment statement 资产递增表;资产改进表  H}:LQ~_2  
assets lending 实物放款;有抵押贷款 y7^{yS[,  
assets of the company passing on the death 死者去世时转移的公司资产 b pv= %  
assets pledged as security for liabilities 用作负债抵押的资产 CXCpqcC  
assets portfolio 资产投资组合 VAXT{s&4>  
assets price 资产价格 kEd@oC  
assets quality 资产质素 Sv;_HZ  
assets realization 资产变现 72veLB  
assets refinancing arrangement 资产再集资安排 )P|[r  
assets securitization 资产证券化 F9*g=  
assets situated outside Hong Kong 在香港以外地方的资产 CX m+)a-L  
assets stripping 削减资产;拆卖资产 Xo*DvD  
assets value 资产值 U w4>v:  
assignee 承让人 qn,O40/]  
assignment 转让;转让书;转让契 <ioO,oS'  
assignment of interest 权益转让 F H1Z 2  
assignment of letters patent and trade mark 专利证书及商标转让 Q%-di=  
assignment of property 物业转让;物业转让书 AO UL^$&  
assignment right 转让权 %2V-~.Ro6  
assignor 转让人 Vn~UB#]'3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \qUKP"dr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NuU9~gSQ  
associate member 附属会员 lHV[Ln`\x  
associated body corporate 相联法人团体 ?i`l[+G  
associated company 相联公司;联属公司 gqWupL  
associated corporation 相联法团 o:6@ Kw^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eu|j=mB  
公认会计师公会〔英国〕 =LTmr1?  
Association of Futures Exchange Brokers 香港期货经纪协会 *kIc9}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =f(cH152T  
association of underwriters 承保人组织 &ZTr  
assumption of control 接管 4R5D88= C  
assurance 担保;保险;转易;转易书 &5 L<i3BX  
assurance of interest 权益的转易 cv/_ r#vN  
at 19XX price 按一九XX年价格计算 b}Zd)2G  
at a discount 按赔价计算;按贴水价格计算;打折扣 kapC%/6"  
at a premium 按溢价计算;按升水价格计算 ujJI 1I  
at call 通知付款;按通知 *Y@nVi  
at constant market price 按固定市价计算 RyRpl*^  
at constant price 按固定价格计算 Pm$q]A~  
at cost 按成本计算 I7&_Xr  
at current market price 按当时市价计算;按现时市价计算 S(mF%WJ  
at current price 按当时价格计算;按现时价格计算 {hJXj,  
at factor cost 按要素成本计算;按生产要素成本计算 M?/jkc.8H  
at money-of-the-day price 按付款当日价格计算 M4WiT<|]R  
at or better 按指定或较佳价位〔买卖指令〕 R=T qj,6  
at par 按面值计算;平价 iZZ (4  
at sight 见票即付 KzQ3.)/q  
at the close 按收市盘 3~#h|?  
at the opening 按开市盘 = P   
attestation 见证;见证条款 a {ab*tM  
at-the-money option 平价期权 }^(}HBT  
attorney 受权人;受托代表人 ,j5&6X=1M  
attornment 新拥有人承认书 l$hJE;n  
attributable profit 可归属利润 S1U@UC  
attributable share value 可归属股份价值 zm,@]!wI  
Auckland Stock Exchange 奥克兰证券交易所 "k Te2iS  
auction 拍卖 D3c2^r $Z  
auctioneer 拍卖商 z5bo_Eq  
audit 审计;核数 "@9? QI}  
Audit Commission 审计署 <9sO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F,5r9^,_  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 [TCP-bU  
audit review 帐目审查 Z`&4SH=j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X w.p  
audited account 审计帐目;经审计的帐目 iVfgDo  
audited annual account 经审计的周年帐目 L}m8AAkP[  
audited balance sheet 经审计的资产负债表 pZyQY+O  
auditor 核数师;核数主任;审计师 Jl "mL  
auditor's certificate 核数师证明书;审计师证明书 +w8R!jdA  
auditor's report 核数师报告;审计师报告 rDdzxrKg{  
Aussie bond 澳元债券 )NR Q2  
austerity budget 紧缩预算 BA=,7y&;j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]m#5`zGK1|  
Australia All Ordinaries Index 澳洲所有普通股票指数 4:9KR[y/  
Australian Dollar [AUD] 澳元 A6oq.I0  
Australian Options Market 澳大利亚期权市场 G Xt4j  
Australian Securities Commission 澳洲证券事务监察委员会 {NJfNu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ix|~f1*%  
Australian Stock Exchange 澳大利亚证券交易所 '$ef+@y  
Austrian Schilling [ATS] 奥地利先令 qOaQxRYm%Y  
authentication 认证;鉴证 kcDyuM`  
authority to purchase 委托购买证;委购书 FWC5&tM  
authorization 认可;核准;授权;授权书 P_u|-~|\  
authorization by direction 指示授权 f+.T^es  
authorization by instruction 指令授权  d^(1TNS  
authorization by warrant 令状授权 CB~Q%QLG  
authorization of unit trust 单位信托的认可 Eq:2k)BE  
authorized agent 指定代理人 oQ=>'w  
authorized capital 法定资本 3 DaQo0N  
authorized clerk 出市员 ""svDfy$  
authorized dealer 认可交易商 RwVaZJe)l  
authorized financial institution 认可财务机构 1oKfy>ie  
authorized fund 认可基金 _W3Y\cs,-  
authorized fund house 获授权的基金公司;认可基金公司 $W;b{H=F  
authorized institution 认可机构 b6E<r>q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t\v+ogbk)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >5G>D~b  
authorized insurer 获授权保险人;获认可承保人 iBudmT8  
authorized investment 特准投资项目 ",>H(wJ8  
authorized person 获授权人  Yav2q3  
authorized representative 获授权代表 )~jqW=d 2  
authorized share capital 法定股本 bw&myzs  
automated quotation system 自动报价系统 ]4 (?BJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [ $fJRR  
自动交易系统〔香港期货交易所有限公司〕 ZX~ _g@  
automatic adjustment mechanism 自动调整机制 ~L7:2weV[  
automatic adjustment system 自动调整系统 &:=$wc  
Automatic Clearing House 自动票据交换所  ,YhwpkL  
automatic exchange rates accumulation system 自动化汇率累集系统 xLZd!>C  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 F\ctuaLC  
automatic teller machine [ATM] 自动柜员机 8e0."o.6  
autopay 自动转帐 s/Xb^XjS1  
available assets 可用资产 [Vdz^_@Y  
available fiscal reserve 现存财政储备 wve=.n  
available profit 可用利润 :c8n[+5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Lhh;2r/?78  
average 平均;平均数;海损 Y\2|x*KwvF  
average basic salary 平均基本薪金 A-CUv[pM  
average consumer expenditure 平均消费开支;一般消费开支 8[ry |J  
average cost 平均成本 TCvSc\Q[:1  
average cost of land production 增辟土地平均成本  BGzI  
average daily turnover 平均每日成交额 @ \2#Dpr  
average daily wage rate 平均每日工资率 amQz^^  
average expenditure pattern 平均开支模式 7-_vY[)/  
average growth rate 平均增长率 ~:_0CKa!  
average net fixed assets 固定资产平均净值 YxJD_R  
average of relatives 相对价格平均数 Tp<k<uKD  
average price 平均价格 bzi|s5!'<  
average propensity to consume 平均消费倾向;一般消费倾向 pUl8{YGS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;7Oi!BC  
average rate 平均率 X5g[ :QKP7  
average revenue 平均收入;平均收益 p4VSm a_(  
average stock 平均库存;平均存货 PNSMcakD  
average yearly rent 平均年租 Eaad,VBtU  
avoidance of double taxation 避免双重课税 T}7uew\v0<  
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 /-0' Qa+*  
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