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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: L(`^T`  
A share A股;甲类股份 DcSL f4A  
abatement of tax 减税;减扣免税额  7 g  
ABN AMRO Bank N.V. 荷兰银行 m?;)C~[  
above-the-line expenditure 线上项目支出;经常预算支出 o%M~Q<wf  
above-the-line receipt 线上项目收入;经常预算收入 baR{   
ABSA Asia Limited 南非联合亚洲有限公司 0Hff/~J  
absolute change 绝对数值变更 H",yVD  
absolute expenditure 实际开支 73Mh65  
absolute guideline figure 绝对准则数字 x:xKlPGd  
absolute interest 绝对权益 Ad@))o2  
absolute order of discharge 绝对破产解除令 F8_pwJUpf-  
absolute profit margin 绝对利润幅度 ^._)HM  
absolute value 实值;绝对值 ~UK) p;|  
absolutely vested interest 绝对既得权益 fR6ot#b  
absorbed cost 已吸收成本;已分摊成本 HQt=.#GW  
absorption 吸收;分摊;合并 M (b'4  
absorption rate 吸收率;摊配率;分摊率 BxG0vJN|  
ACB Finance Limited 亚洲商业财务有限公司 aNn< NW  
acceptable form of reciprocity 合理的互惠条件 nLto=tNUO  
acceptable rate 适当利率;适当汇率 gWy 2$)  
acceptance agreement 承兑协议 87~. |nu  
acceptance for honour 参加承兑 ]hF[f|V  
acceptor 承兑人;接受人;受票人 Bwb3@vNA  
acceptor for honour 参加承兑人 %L/Wc,My  
accident insurance 意外保险 ppb]RN|)  
Accident Insurance Association of Hong Kong 香港意外保险公会 kL*Q})  
accident insurance scheme 意外保险计划 S;+bQ.  
accident year basis 意外年度基准 *N\U{)b\  
accommodation 通融;贷款 Vfg144FG'  
accommodation bill 通融票据;空头票据  ;lW0p8  
accommodation party 汇票代发人 0e q>  
account balance 帐户余额;帐户结余 9S=9m[#y'  
account book 帐簿 hS*3yCE"8  
account collected in advance 预收款项 K+ufcct  
account current book 往来帐簿 Y<w2_+(  
account of after-acquired property 事后取得的财产报告 nHD4J;l  
account of defaulter 拖欠帐目 F3H)B:  
account payable 应付帐款 pA(@gisg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hP3I_I[qF}  
account receivable 应收帐款 5{,/m"-  
account receivable report 应收帐款报表 zhHQJcQ.  
account statement 结单;帐单;会计财务报表 W qci51y>#  
account title 帐户名称;会计科目 )P:TVe9`  
accountant's report 会计师报告 u6t.$a!5  
Accountant's Report Rules 会计师报告规则 #96E^%:zL  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ecA0z c~  
Accounting Arrangements 《会计安排》 ^:{l~~9iKp  
accounting basis 会计基础 jBI VZ!X  
accounting by Official Receiver 破产管理署署长呈交的帐目 w^G<]S {l  
Accounting Circular 《会计通告》 -M%n<,XN0  
accounting class 会计类别 Pk~P  
accounting date 记帐日期;会计结算日期 qZKU=HM  
accounting for money 款项核算 'V 1QuSd  
Accounting Officer 会计主任 ],qG!,V  
accounting period 会计报告期;会计期 hJhdHy=U  
accounting policy 会计政策;会计方针 FK@rZP  
accounting practice 会计惯例 ?*[t'D9f-  
accounting principle 会计准则 wd..{j0&  
accounting record 会计记录 #`y7L4V*o  
accounting report 会计报告 6dC!&leNi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9p2"5x  
Accounting Society of China 中国会计学会 [5a`$yaQ  
accounting statement 会计报表 j,EE`g&  
accounting system 会计制度;会计系统 sKn>K/4JZ  
accounting transaction 会计事项;帐务交易 :E4i@ O7%  
accounting treatment 会计处理 cU%#oEMf<  
accounting year 会计年度 sw{EV0&>m  
accretion 增值;添加 `5[VO  
accrual 应计项目;应累算数目 ^L]+e  
accrual basis 应计制;权责发生制 ?v8RY,Q30  
accrual basis accounting 应计制会计;权责发生制会计 ~}8 3\LI}  
accrue 应累算;应计 #^!oP$>1  
accrued benefit 应累算利益 RX?Nv4-  
accrued charges 应计费用 *|_u~v:)|5  
accrued cumulative preference share dividend 应累算的累积优先股股息 9e=F  
accrued expenses 应累算费用  fJc,KZy  
accrued interest payable 应付利息;应计未付利息 Gp; [WY\  
accrued interest receivable 应收利息;应计未收利息 il5WLi;{  
accrued right 累算权益 kl3#&>e  
accruing profit 应累算的利润 dE/Vl/:  
accumulated fiscal reserve 累积财政储备 kj@#oLd%  
accumulated profit 累积利润;滚存溢利 Qs#v/r  
accumulated reserve 累积储备 Z0b1E  
accumulation of surplus income 累积收益盈余 '(^p$=3|@D  
acquired assets 既得资产 #mx;t3ja7  
acquisition 收购;购置;取得 >hB]T%'  
acquisition cost 购置成本 "o;l8$)VL  
acquisition expenses 购置费用 X*$ 7g;  
acquisition of 100% interest 收购全部股权 2$qeNy  
acquisition of control 取得控制权 j(/"}d3osm  
acquisition of fixed assets 购置固定资产 RTLu]Bry  
acquisition of shell “买壳” `!!A;G7Qg  
acquisition price 收购价 dL6sb;7R  
act of God 天灾 d/P$qMD  
acting partner 执事合伙人 UO<uG#FB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 0<!kGL5  
active partner 积极参与的合伙人 s:I^AL5  
active trading 交投活跃 -uy}]s5Qu  
actual circulation 实际流通 yq6!8OkF  
actual cost 实际成本 !QcgTW)T  
actual expenditure 实际开支;实际支出 lS XhHy  
actual income 实际入息;实际收入;实际收益 }! zjj\g^  
actual market 现货市场 XRP/E_4  
actual price 现货价;实际价格 a ^4(7  
actual profit 实际利润 F_YZV)q!W  
actual quotation 实盘;实际价位;实际报价 JXUO?9  
actual year basis 按实际年度计算 hl6al:Y  
actuals 实货 2=F_<Jh|+  
actuarial investigation 精算调查 I?bL4u$\  
actuarial principle 精算原则 %b@>riR(y  
actuarial report 精算师报告 LO# {   
Actuarial Society of Hong Kong 香港精算学会 rLh490@  
actuarial valuation 精算师估值 ,_\h)R_  
actuary 精算师 "pMXTRb  
ad referendum agreement 暂定协议;有待覆核的协定 la|#SS95  
ad valorem duty 从价税;按值征税 u+8_et5T  
ad valorem duty system 从价税制 3,N7Nfe  
ad valorem fee 从价费 >tib21*  
ad valorem tariff 从价关税 wT*`Od8w  
additional allowance 额外免税额 K# _plpr  
additional amount for unexpired risk 未过期风险的额外款额 C[gSiL  
additional assessable profit 补加应评税利润 YJ rK oK}  
additional assessment 补加评税 8'`&f &  
additional commitment 额外承担 HAGWA2wQ  
additional commitment vote 额外承担拨款 b cz<t)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O!Mm~@MoA  
additional dependent parent allowance 供养父母额外免税额 xv4nYm9  
additional provision 额外拨款 z)QyQ  
additional stamp duty 附加印花税 i,;Q  
additional tax 补加税罚款;补加税款 }Z0)FU +  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 e<iTU?eJM  
adjudged bankrupt 被裁定破产 0A5xG&  
adjudicated bankrupt 裁定破产人 "=4=Q\0PT  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 'DntZK  
adjudication of bankruptcy 裁定破产;宣告破产 0vQkm<  
adjudication of insolvency 裁定无力偿还债务 "]zq<LmX  
adjusted actual 经调整的实数;调整后的实数 D=9x/ ) *G  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,!sAr;Rk`  
adjusted figure 经调整的数字;调整后的数额 ]r|.\}2Y7  
adjusted liabilities 经调整的负债;调整后的负债 .!)7x3|$[  
adjusted loss 经调整的亏损;调整后的亏损 \f /<#'  
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 6"&&s  
adjusted profit 经调整的利润;调整后的利润 \Cx3^ i X  
adjusted surplus 经调整的盈余额;调整后的盈余额 ->8n.!F}  
adjusted value 经调整的价值;调整后的价值 k E6\G}zj  
adjustment 调整;修订;理算〔保险〕 g\ <Lb  
adjustment centre 调剂中心 ^9cqT2:t  
adjustment lag 调整过程的时间差距;调整时差 UT[KwM{y  
adjustment mechanism 调整机制 JhB{aW>  
adjustment of loss 亏损调整 {oz04KGsH  
adjustment process 调整过程;调整程序 v oC< /}E  
adjustment range 调整幅度 Ij#%Qu  
administered exchange rate 受管制汇率 Pw$'TE}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r8Gq\ ^  
administration expenses 行政费用 6"ZQN)7  
administration fee 手续费;行政费 1<bSHn9  
administration in bankruptcy 破产管理 &^&k]JBaV  
administration order 遗产管理令 <@;eN&  
administrator 管理人;遗产管理人 jUBlIVl]  
administrator of the estate 遗产管理人 H26 j]kY  
admission of debt 债项承认书 x%cKTpDh!  
admission of proof 接纳债权证明 %pTbJaM\U  
advance 放贷款项;垫付款项;预支款项;预付款项 0FEb[+N  
advance account 暂支帐目;预付款帐户 QbOm JQ  
advance compensation 预付补偿金 QD\S E  
advance from shareholder 股东垫款 6@Eip[e  
advance pending reimbursement 预支以待日后付还 .z+QyNc:  
advanced economy 先进经济体系 Dk ]Y\:  
advancement 预付;预付财产 -#)xe W.d  
advances warrant 垫款令 p9l&K/  
advancing 贷出 n-H0cm  
adverse balance 逆差 H3 `%#wQ0j  
adverse exchange 逆汇 L6l~!bEc  
advertisement addressed to shareholders 在报章刊登的致股东通告 !H?#~{ W}  
advice for collection 托收通知书 jZm1.{[>  
advice of drawing 提款通知书;汇票通知书 li/O&@g`  
advice of payment 付款通知 {/#?n["  
Advisory Committee [Securities and Futures Commission] ;'=!Fv  
谘询委员会〔证券及期货事务监察委员会〕 ?P"ht  
Advisory Committee on Diversification 经济多元化谘询委员会 dzbzZ@y  
affidavit 誓章;遗产申报誓章 D5AKOM!`  
affidavit of no receipt 述明无收款的誓章 Y*J`Wf(w  
affiliate 联号;联营公司;附属公司 T*A_F [  
affiliated company 附属公司;联号;联营公司 27,WP-qie  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U R@'J@V#:  
affordability 负担能力 -*?a*q/#nQ  
African Development Bank [AfDB] 非洲开发银行 ,$}v_-:[l  
after-acquired property 事后取得的财产 $lV0TCgba8  
after-hours dealing 市后交易 u\=Nu4)Z F  
after-tax profit 税后盈利;税后利润;税后溢利 7 F+w o  
agency agreement 代理协议 = @ph  
agency expenses 代理机构的开支 TioI$?l>W(  
agency fee 代理费 N'2u`br4KP  
Agency Law 《代理法》 fa<83<.D  
agent 代理人;承销人 +T UtVG  
agent of company 公司代理人 !^`ZHJ-3>;  
agent's fee 代理人费;经纪费 /*D]4AK  
aggregate 总计;总数;总体数字 2psI\7UjA]  
aggregate amount 总款额;总额 m$[ \(Z(/  
aggregate assets and liabilities 总体资产与负债 Fnll&TF  
aggregate at constant price 按固定价格计算的总体数字 |q5\1}@:  
aggregate demand 总需求 CXA)Zl5#  
aggregate gross position 总持仓量 fyQAQZT  
aggregate limit 总限额 =>ph\  
aggregate of salaries tax 合计薪俸税 !7 *X{D v  
aggregate performance 总体表现;总体业绩 4fpz;2%  
aggregate supply 总体供应 #( X4M{I  
aggregate surplus 总盈余 z,DEBRT+  
aggregate total 整体总额 0>E`9|   
aggregate value 总值;合计价值 WOgbz&S?J  
aggregated basis 合计基准 v\\Z[,dK  
aggregated net chargeable income 合计应课税入息实额 ]9A9q<lZ  
aggregation 合并计算;合计;总和 ]^aece t  
aggregation of incomes of husband and wife 夫妇入息合并计算 -V4@BKI8  
aggregation of property 财产的总和 O\lt!p3F  
agio 差价;贴水 q[dls_  
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》 chfj|Ce]x  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w6#hsRq[C  
《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》 i ]F,Y;&|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z;??j+`Eo  
《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》 :LcR<>LZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i~l0XjQbs  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Lxd*W2$3_  
agreement for a settlement 授产协议 {f3T !e{  
agreement for assignment 转让协议 lBPZB%  
agreement for sale 售卖协议;买卖协议 jF-z?  
agreement for sale and purchase 买卖协议 5 QMu=/  
agreement for the payment of interest 支付利息协议 | L fH,6  
agreement for the repayment of money 还款协议 H;IG\k6C  
agreement of reinsurance 再保险协议 {\lu; b!  
Agricultural Bank of China 中国农业银行 O`|'2x{[O  
air passenger departure tax 飞机乘客离境税 vco:6Ab$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )v ['p  
airport tax 机场税 uCUQxFp  
alcohol duty 酒精税 ?~u"w OH'  
alienation 让与;让渡;转让 CQ3;NY=o  
alimony 生活费;赡养费 s*(Y<Ap7d  
All Ordinaries Index [AOI] 所有普通股指数 4MIL# 1s  
all risks 全险;综合险 SV8rZWJ  
All Sales Record for Stock Market 《股票市场成交报告》 M}M.  
Allied Capital Resources Limited 新联财务有限公司 PTL52+}/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X3RpJ#m"'  
allocation letter 拨款信件 }bix+/]  
allocation of fund 分配款项;预留款项 FV:{lC{h~  
allocation of profit 利润分配;溢利分配 LFg<j1Gk`  
allocation warrant 拨款令 Pme`UcE3H  
allotment 分配;配股 _=4Dh/Dv  
allotment notice 股份配售通知;配股通知 rq2XFSXn  
allotment of shares 股份分配 o.Q |%&1  
allowable 可获宽免;免税的 p,ZubR J"  
allowable business loss 可扣除的营业亏损 l+YpRx/T\  
allowable expenses 可扣税的支出 7nIg3s%  
allowance 免税额;津贴;备抵;准备金 w 7=Y_  
allowance for debts 债项的免税额 37 M7bB0  
allowance for depreciation by wear and tear 耗损折旧免税额 JJ7-$h'0q  
allowance for funeral expenses 殡殓费的免税额 QD / | zi  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 p~=%CG^5  
allowance for repairs and outgoings 修葺及支出方面的免税额 8(uxz84ce  
allowance to debtor 给债务人的津贴 n;O 3.2  
alteration of capital 资本更改 PO |p53  
alternate trustee 候补受托人 m}F1sRkdQ  
amalgamation 合并 p?8> 9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y>Nlj%XH  
ambit of charges 征税范围;收费范围 . KRh59yg  
amended valuation 经修订的估值 D~2,0K  
American Commodities Exchange 美国商品交易所 n6ud;jN|  
American Express Bank Limited 美国运通银行 G 7zfyw}W  
American Stock Exchange 美国证券交易所 C"hc.A&4  
amortization 摊销 gKS^-X{x  
amount due from banks 存放银行同业的款项 tTQ>pg1{qh  
amount due from banks abroad 存放海外银行同业的款项 PjRKYa_U  
amount due from holding companies 控股公司欠款 3tOnALv  
amount due from local banks 存放本港银行同业的款项 QE-t v00  
amount due to banks 银行同业的存款 l2n>Wce9  
amount due to banks abroad 海外银行同业的存款 CEI#x~Oq  
amount due to holding companies 控股公司存款 0]i#1Si~@  
amount due to local banks 本港银行同业的存款 a)`h*P5@  
amount due to outport banks 外埠银行同业的存款 .Jou09+  
amount for note issue 发行纸币的款额 \N/T^,  
amount of bond 担保契据的款额 =\oNu&Q^  
amount of consideration 代价款额 &/a/V  
amount of contribution 供款数额 V&\ZqgDF  
amount of indebtedness 负债款额 6,cyi|s  
amount of principal of the loan 贷款本金额 w3,QT}WvY  
amount of rates chargeable 应征差饷数额 PksHq77  
amount of share capital 股本额 c3K(mM:  
amount of sums assured 承保款额 E/5w H/  
amount of variation 变动幅度 T[ mTA>d  
amount of vote 拨款数额 9J l9\y9  
amount payable 应付款额 G0a UZCw  
amount receivable 应收款额 |urohua  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dR $@vDm  
analysis 分析 c$ 1ez  
ancillary risk 附属风险 &8~U&g6C  
annual account 周年帐目;周年帐目报表;年度决算;年结 sA}=o.\j:  
annual accounting date 年结日期 MIi:\m5  
annual allowance 每年免税额;年积金;年度津贴;年津 Yckl,g_  
annual balance 年度余额 srg#<oH|{c  
annual disposable income 每年可动用收入 ~#(bX]+A  
annual estimates 周年预算 P#76ehR]K  
annual fee 年费 shP,-Vs #  
annual general meeting 周年大会 5 _] i==M  
annual growth rate 年增率;每年增长率 ydoCoD w  
annual long-term supplement 长期个案每年补助金 K$f~Fft  
annual pensionable emolument 可供计算退休金的年薪 ob-be2EysH  
annual report 年报 `?`\!uP"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 97<Y. 0  
annual return 周年报表;周年申报表;每年报税表格 w[]7{ D];  
Annual Return Rules 《周年报表规则》 +O\6p  
annual review of consumer prices 每年消费物价回顾 U_oMR$/Z  
annual roll-forward basis 逐年延展方式 ' 71D:%p  
annual salary 年薪 qItj`F)d  
annual statement 年度报表;年度决算表 b\6w[52m  
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 MUVp8! *@  
annuitant 年金受益人 <qv:7@  
annuity 年金 M62V NYt  
annuity contract 年金合约 E-Cj^#OY|N  
annuity on human life 人寿年金 >/evL /  
antecedent debt 先前的债项 ) ~ C)4  
ante-dated cheque 倒填日期支票 Sh{odrMj*  
anticipated expenditure 预期开支 |)GE7y0Q  
anticipated net profit 预期纯利 cl14FrpYu  
anticipated revenue 预期收入 ?XW+&!ar  
anti-inflation measure 反通货膨胀措施 2nOQ48ha T  
anti-inflationary stance 反通货膨胀立场 RwY) O5  
apparent deficit 表面赤字 ]Alu~Dw  
apparent financial solvency 表面偿债能力 # Wh"_zpM+  
apparent partner 表面合伙人 rK)%n!Z  
application for personal assessment 个人入息课税申请书 S(/@.gI:f  
application of fund 资金应用 #WfJz}P,!  
application to release as liquidator and to destruct the books of accounts and documents $+V{2k4X,  
申请免除清盘人职务及毁灭帐簿与文件 sF(U?)48  
appointed actuary 委任精算师 K;S&91V)=  
appointed auditor 委任核数师;委任审计师 $6ITa}o  
appointed trustee 委任的受托人 KRm4r  
appointer 委任人 >Li ~Og@  
apportioned pro rata 按比例分摊 [wIyW/+  
apportionment 分配;分摊 WYI? M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NoiU5pP  
apportionment formula 分摊方程式 1~ZDHfd5  
apportionment of estate duty 遗产税的分摊 rpy`Wz/[  
appraisal 估价;评估 SE%i@}  
appreciable growth 可观增长 ,!bOzth2>K  
appreciable impact 显着影响 iTxn  
appreciable increase 可观增长 xR;Xx;  
appreciation 增值;升值 :'.-*Ew  
appreciation against other currencies 相对其他货币升值 ka"jv"z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .8fOc.h8h  
appreciation tax 增值税 O`rrg~6#  
appropriation 拨款;拨用;拨付 \/{qE hP  
appropriation account 拨款帐目 pOw4H67  
Appropriation Bill 拨款法案 }]tSWVb*  
appropriation-in-aid system 补助拨款办法 {s_0[>  
approved assets 核准资产 b!_l(2  
approved basket stock 认可一篮子证券 dp_J*8  
approved budget 核准预算 oLBpG1Va  
approved charitable donation 认可慈善捐款 5%,n[qj4IT  
approved charitable institution 认可慈善机构 .DCp)&m l;  
approved currency 核准货币;认可货币 }RW4  
approved estimates 核准预算 BOfO$J}  
approved estimates of expenditure 核准开支预算 YHCXVu<.b  
approved overseas insurer 核准海外保险人 y 0M&Bh  
approved overseas trust company 核准海外信托公司 0D 0#*J  
approved pooled investment fund 核准汇集投资基金 <6- (a;T!7  
approved provident fund scheme 认可公积金计划 ,cgC_ %  
approved provision 核准拨款 @AVx4,!>[  
approved redeemable share 核准可赎回股份 VJuPC  
approved regional stock 认可地区性证券 T73saeN  
approved retirement scheme 认可退休金计划 [y>Q3UqN  
approved subordinated loan 核准附属贷款 /rJvw   
arbitrage 套戥;套汇;套利 9.PY49|  
arbitrageur 套戥者;套汇者 AB+Zc ]  
arbitrary amount 临时款项 $3"0w   
arrangement 措施;安排;协定 QDxLy aL  
arrears 欠款 dv@6wp:  
arrears of pay 欠付薪酬 3/]J i^+  
arrears of revenue 逾期未收税款;逾期未收的帐项 7|65;jm+  
articles of association 组织章程;组织细则;组织章程细则 l m-ubzJN  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O(WFjmHx  
ascertainment of profit 确定利润 _BcB@a  
"Asia Clear" “亚洲结算系统” OJkPlDym  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 z,/dYvT<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6o6!O l  
Asian Development Fund [ADF] 亚洲发展基金 h-!(O^M  
Asian dollar bond 亚洲美元债券 eYR/kZ %<  
Asian dollar market 亚洲美元市场 C:gE   
Asian dollar rate 亚洲美元利率 1&wZJP=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0nhsjN}v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -YS n 3=  
asked price 沽盘;喊价;索价;卖方报价 +$8hTi,  
assessable income 应评税入息 5nf|CQH6?  
assessable loss 应评税亏损 0@3g'TGl  
assessable profit 应评税利润 -c|O!Lc-  
assessable value 应评税值 \^':(Gu4o  
assessed profit 估定利润 7+=j]+O  
assessed value 经评估价值 MS,H12h  
assessment 评税;评定;估价;评税单 bYG}CO  
assessment number 评税编号;估价编号 yHT}rRS8  
assessment of additional tax 补加税评税 tk_y~-xz  
assessment of performance 业绩评估;实绩评价 o&I 0*~ sN  
Assessor 评税主任 y]cx}9~  
asset price bubbles 资产价格泡沫 }qb z&%R  
asset-backed securities 具资产保证的证券 s?OGB}  
assets accretion 资产增值 F"B!r-J  
assets and liabilities 资产与负债 ?Vt$  
assets betterment statement 资产递增表;资产改进表 etGquW.  
assets lending 实物放款;有抵押贷款 ?V*>4A  
assets of the company passing on the death 死者去世时转移的公司资产 MV=.(Zs  
assets pledged as security for liabilities 用作负债抵押的资产 5dYIL`  
assets portfolio 资产投资组合 u%ih7v!r\  
assets price 资产价格 <&W3\/xx  
assets quality 资产质素 S2j7(T;~YB  
assets realization 资产变现 iAup',AZg  
assets refinancing arrangement 资产再集资安排 [iL2c=_  
assets securitization 资产证券化 y0A2{'w  
assets situated outside Hong Kong 在香港以外地方的资产 Z AZQFr'*  
assets stripping 削减资产;拆卖资产 B[b'OtH  
assets value 资产值 i?*&1i@  
assignee 承让人 2LD4f[a;  
assignment 转让;转让书;转让契 ) e;F@o3  
assignment of interest 权益转让 j-yD;N  
assignment of letters patent and trade mark 专利证书及商标转让 MZL~IX  
assignment of property 物业转让;物业转让书 /<|J\G21  
assignment right 转让权 mc9$"  
assignor 转让人 <-FZ-asem  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 kC LeHH|K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j|+B|   
associate member 附属会员 ?&/9b)cS  
associated body corporate 相联法人团体 aY3kww`  
associated company 相联公司;联属公司 9f BD.9A  
associated corporation 相联法团 :5@7z9 >  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w8> T ~Mv  
公认会计师公会〔英国〕 7d'@Z2%J0  
Association of Futures Exchange Brokers 香港期货经纪协会 _)%4NjWKk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _);1dcnR  
association of underwriters 承保人组织 :4)mv4Q  
assumption of control 接管 =PO/Q|-v?  
assurance 担保;保险;转易;转易书 :q6hT<f;  
assurance of interest 权益的转易 &TC  
at 19XX price 按一九XX年价格计算 A$1pMG~as  
at a discount 按赔价计算;按贴水价格计算;打折扣 _^&oNm1  
at a premium 按溢价计算;按升水价格计算 NK"y@)%0  
at call 通知付款;按通知 D8Ni=.ALL  
at constant market price 按固定市价计算 I`5MAvP  
at constant price 按固定价格计算 5Vut4px  
at cost 按成本计算 "q]v2t  
at current market price 按当时市价计算;按现时市价计算 .dM 0  
at current price 按当时价格计算;按现时价格计算 /a9+R)Al  
at factor cost 按要素成本计算;按生产要素成本计算 zRf]SZ(t O  
at money-of-the-day price 按付款当日价格计算 YK"({Z>U  
at or better 按指定或较佳价位〔买卖指令〕 ZO0_:T#Z  
at par 按面值计算;平价 {/B) YR  
at sight 见票即付 s'LG3YV-<  
at the close 按收市盘 R`s /^0  
at the opening 按开市盘 )NyGV!Zuu  
attestation 见证;见证条款 t'[vN~I'  
at-the-money option 平价期权 $,6=.YuY  
attorney 受权人;受托代表人 6 t A?<S  
attornment 新拥有人承认书 QW~o+N~~  
attributable profit 可归属利润 N#ex2c  
attributable share value 可归属股份价值  NPf,9c;  
Auckland Stock Exchange 奥克兰证券交易所 >@EQarD  
auction 拍卖 _Zb_9&  
auctioneer 拍卖商 '| Ag,x[  
audit 审计;核数 w(mn@Qc  
Audit Commission 审计署 FK mFjqY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %\5y6  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 eZg31.  
audit review 帐目审查 b[BSUdCB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G%'h'AV"  
audited account 审计帐目;经审计的帐目 ]=]'*Z%  
audited annual account 经审计的周年帐目 -,XS2[  
audited balance sheet 经审计的资产负债表 %iJ6;V 4  
auditor 核数师;核数主任;审计师 r-[z!S  
auditor's certificate 核数师证明书;审计师证明书 (<8T*Xo  
auditor's report 核数师报告;审计师报告 )FU4iN)ei  
Aussie bond 澳元债券 R@"N{ [9  
austerity budget 紧缩预算 7&HP2r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HjV^6oP  
Australia All Ordinaries Index 澳洲所有普通股票指数 1f}S:Z  
Australian Dollar [AUD] 澳元 jp[QA\  
Australian Options Market 澳大利亚期权市场 tP3H7Yl! g  
Australian Securities Commission 澳洲证券事务监察委员会 B /Dj2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c~$ipX   
Australian Stock Exchange 澳大利亚证券交易所 z{ymVd0#  
Austrian Schilling [ATS] 奥地利先令 x`B :M7+\  
authentication 认证;鉴证 l(&CO<4q?  
authority to purchase 委托购买证;委购书 7Y#b7H  
authorization 认可;核准;授权;授权书 ef53~x  
authorization by direction 指示授权 Odbjl[>k  
authorization by instruction 指令授权 a"WnBdFZ  
authorization by warrant 令状授权 ~vF.k,  
authorization of unit trust 单位信托的认可 q*'hSt@+D  
authorized agent 指定代理人 4)XN1r:  
authorized capital 法定资本 u2Rmp4]  
authorized clerk 出市员 KJ(zLwQ:  
authorized dealer 认可交易商 6^ /C+zuX  
authorized financial institution 认可财务机构 }n:-nB4  
authorized fund 认可基金 tQwbIX-7/  
authorized fund house 获授权的基金公司;认可基金公司 ngdVRJL  
authorized institution 认可机构 v $ pA Rt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yK}#|b'cM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V8,$<1Fi;-  
authorized insurer 获授权保险人;获认可承保人 pw(`+x]  
authorized investment 特准投资项目 kWoy%?|RRa  
authorized person 获授权人 />f`X+d  
authorized representative 获授权代表 ^2=Jv.2{|  
authorized share capital 法定股本 mTs[3opg  
automated quotation system 自动报价系统 ^[ id8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4|XE f,  
自动交易系统〔香港期货交易所有限公司〕 hs/nM"V  
automatic adjustment mechanism 自动调整机制 3>S.wyMR4  
automatic adjustment system 自动调整系统 -Mv`|odY/  
Automatic Clearing House 自动票据交换所 x80~j(uVf  
automatic exchange rates accumulation system 自动化汇率累集系统 B}?/oZW 4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &/7GhZRt  
automatic teller machine [ATM] 自动柜员机 k+s<;{  
autopay 自动转帐 Mq*Sp UR  
available assets 可用资产 !N)oi $T%  
available fiscal reserve 现存财政储备 c)Y I3G$  
available profit 可用利润 b!`:|!7r'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 'fg`td  
average 平均;平均数;海损 ~xHr/:  
average basic salary 平均基本薪金 w$& 10  
average consumer expenditure 平均消费开支;一般消费开支 y XS/3_A{  
average cost 平均成本 69IBG,N'  
average cost of land production 增辟土地平均成本 :$9 4y{  
average daily turnover 平均每日成交额 nQ/ha9v=n  
average daily wage rate 平均每日工资率 kB~ :HQf  
average expenditure pattern 平均开支模式 yLY2_p- X  
average growth rate 平均增长率 G1P m!CM=  
average net fixed assets 固定资产平均净值 ~u3I=b  
average of relatives 相对价格平均数 *, {b]6v  
average price 平均价格 rc;| ,\  
average propensity to consume 平均消费倾向;一般消费倾向 @l@lE0  
average propensity to save 平均储蓄倾向;一般储蓄倾向 UO!OO&l!  
average rate 平均率 AE<AEq  
average revenue 平均收入;平均收益 hl# 9a?  
average stock 平均库存;平均存货  nbOMtK  
average yearly rent 平均年租 &Nec(q<  
avoidance of double taxation 避免双重课税 QDgOprha  
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 }}Q|O]e  
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