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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: G{Yz8]m  
A share A股;甲类股份 y [#pC<^  
abatement of tax 减税;减扣免税额 .IarkeCtb  
ABN AMRO Bank N.V. 荷兰银行 7O5`v(<9n>  
above-the-line expenditure 线上项目支出;经常预算支出 5U`ZbG  
above-the-line receipt 线上项目收入;经常预算收入 oF]cTAqhC.  
ABSA Asia Limited 南非联合亚洲有限公司 |re}6#TgcT  
absolute change 绝对数值变更 2P#=a?~[  
absolute expenditure 实际开支 #KxbM-1=  
absolute guideline figure 绝对准则数字 e~l#4{w  
absolute interest 绝对权益 h `}}  
absolute order of discharge 绝对破产解除令 *&BnF\?m  
absolute profit margin 绝对利润幅度 V7d) S&*V  
absolute value 实值;绝对值 *NFg;<:j  
absolutely vested interest 绝对既得权益 VhL{'w7f  
absorbed cost 已吸收成本;已分摊成本 ,`D~py,  
absorption 吸收;分摊;合并 dU)]:>Uz  
absorption rate 吸收率;摊配率;分摊率 <BFQ:  
ACB Finance Limited 亚洲商业财务有限公司 M`YWn ;  
acceptable form of reciprocity 合理的互惠条件 >Fio;cn?  
acceptable rate 适当利率;适当汇率 54lu2gD'  
acceptance agreement 承兑协议 mw$r$C{  
acceptance for honour 参加承兑 aNcd` $0  
acceptor 承兑人;接受人;受票人 S$TmZk=  
acceptor for honour 参加承兑人 M<O{O}t<  
accident insurance 意外保险 , DdB^Ig<r  
Accident Insurance Association of Hong Kong 香港意外保险公会 E`int?C!  
accident insurance scheme 意外保险计划 W>_]dPBS/  
accident year basis 意外年度基准 ?eH&'m}-  
accommodation 通融;贷款 "@R>J ?Cc+  
accommodation bill 通融票据;空头票据 )J]9 lW&y  
accommodation party 汇票代发人 $rIoHxh. y  
account balance 帐户余额;帐户结余 z]B]QB Y[  
account book 帐簿 f() FY<b  
account collected in advance 预收款项 $`ZzvZ'r  
account current book 往来帐簿 32DbNEk  
account of after-acquired property 事后取得的财产报告 z>sbr<doa  
account of defaulter 拖欠帐目 L`f^y;Y.  
account payable 应付帐款 K<?nq0-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o#) {1<0vg  
account receivable 应收帐款 }En  
account receivable report 应收帐款报表 !+>v[(OzM  
account statement 结单;帐单;会计财务报表 T|J9cgtS  
account title 帐户名称;会计科目 L86n}+ P\  
accountant's report 会计师报告 E)Gw0]G  
Accountant's Report Rules 会计师报告规则 O[tvR:Nh  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Q!- 0xlx  
Accounting Arrangements 《会计安排》 P-F)%T[  
accounting basis 会计基础 3LDS Z1f  
accounting by Official Receiver 破产管理署署长呈交的帐目 --;@2:lg{  
Accounting Circular 《会计通告》 &'cL%.  
accounting class 会计类别 fjvN$NgVs  
accounting date 记帐日期;会计结算日期 \(226^|j  
accounting for money 款项核算 8fA_p}wp  
Accounting Officer 会计主任 mxor1P#|  
accounting period 会计报告期;会计期 !It`+0S b  
accounting policy 会计政策;会计方针 %CWPbk^  
accounting practice 会计惯例 D\IjyZ-O  
accounting principle 会计准则 SJD@&m%?[  
accounting record 会计记录 9T#;,{VQ  
accounting report 会计报告 P96pm6H_;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  _zlqtO  
Accounting Society of China 中国会计学会 zvABU+{jD  
accounting statement 会计报表 fYKOJ5f  
accounting system 会计制度;会计系统 oFOnjK"|F  
accounting transaction 会计事项;帐务交易 mF` B#  
accounting treatment 会计处理 UOQEk22  
accounting year 会计年度 c/c$D;T  
accretion 增值;添加 <: &*  
accrual 应计项目;应累算数目 a]Lp?  
accrual basis 应计制;权责发生制 ga?*DI8w  
accrual basis accounting 应计制会计;权责发生制会计 d%l{V6  
accrue 应累算;应计 ^u 3V E  
accrued benefit 应累算利益 OL4z%mDZi  
accrued charges 应计费用 Y5fLmPza  
accrued cumulative preference share dividend 应累算的累积优先股股息 {U&.D [{&  
accrued expenses 应累算费用 74!oe u.>  
accrued interest payable 应付利息;应计未付利息 8r3A~  
accrued interest receivable 应收利息;应计未收利息 3?Y2L  
accrued right 累算权益 9x,RvWTb  
accruing profit 应累算的利润  >S$Z  
accumulated fiscal reserve 累积财政储备 ss;R8:5  
accumulated profit 累积利润;滚存溢利 8~5cJPi6  
accumulated reserve 累积储备 a0r"N[&  
accumulation of surplus income 累积收益盈余 l7&$}x -  
acquired assets 既得资产 [O: !(G je  
acquisition 收购;购置;取得 SG6sw]x  
acquisition cost 购置成本 j*~T1i  
acquisition expenses 购置费用 ySI~{YVM  
acquisition of 100% interest 收购全部股权 9 \^|6k,  
acquisition of control 取得控制权 Mq';S^  
acquisition of fixed assets 购置固定资产 AwQ?l(iZ"p  
acquisition of shell “买壳” % ,+leKs  
acquisition price 收购价 k,euhA/&  
act of God 天灾 H'Yh2a`!o  
acting partner 执事合伙人 f/CuE%7BR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 4CGPO c  
active partner 积极参与的合伙人 ^eW}XRI  
active trading 交投活跃 J\ e+}{  
actual circulation 实际流通 $9?cP`hmi  
actual cost 实际成本 5`f@>r?  
actual expenditure 实际开支;实际支出 &89 oO@5  
actual income 实际入息;实际收入;实际收益 0uBl>A7qhn  
actual market 现货市场 2NB L}x  
actual price 现货价;实际价格 i<pk6rO1  
actual profit 实际利润 mKYeD%Pm*  
actual quotation 实盘;实际价位;实际报价 3sd"nR?aX  
actual year basis 按实际年度计算 odIZo|dv  
actuals 实货 42]pYm(jk3  
actuarial investigation 精算调查 ;WldHaZ9r  
actuarial principle 精算原则 ^MBm==heL  
actuarial report 精算师报告 =4h+ M$2  
Actuarial Society of Hong Kong 香港精算学会 JEE{QjTh  
actuarial valuation 精算师估值 fGmT_C0t  
actuary 精算师 SNY~9:;]f  
ad referendum agreement 暂定协议;有待覆核的协定 #s!'+|2n  
ad valorem duty 从价税;按值征税 TX#m&vh  
ad valorem duty system 从价税制 z({hiVs  
ad valorem fee 从价费 {3&|tk!*  
ad valorem tariff 从价关税 QBR=0(giF  
additional allowance 额外免税额 Rb\6;i8R  
additional amount for unexpired risk 未过期风险的额外款额 WJ*n29^N^h  
additional assessable profit 补加应评税利润 5xii(\lC  
additional assessment 补加评税 D%JlbH8  
additional commitment 额外承担 ?McQr1  
additional commitment vote 额外承担拨款 PTj&3`v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N/GQt\tV<  
additional dependent parent allowance 供养父母额外免税额 41fJ%f` G  
additional provision 额外拨款 {[+2n]f_G  
additional stamp duty 附加印花税 Q X%&~  
additional tax 补加税罚款;补加税款  ,m,)I  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 q4V7  
adjudged bankrupt 被裁定破产 vf8\i-U=  
adjudicated bankrupt 裁定破产人  6m6zA/  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <8,cuX\  
adjudication of bankruptcy 裁定破产;宣告破产 ne^imht  
adjudication of insolvency 裁定无力偿还债务 _V\Bp=9W  
adjusted actual 经调整的实数;调整后的实数 dg^L=  
adjusted current assets 经调整的流动资产;调整后的流动资产 je]}R>[r5  
adjusted figure 经调整的数字;调整后的数额 iDf,e Kk$'  
adjusted liabilities 经调整的负债;调整后的负债 )#LpCM,a  
adjusted loss 经调整的亏损;调整后的亏损 5Ba[k[b^  
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 dMrd_1  
adjusted profit 经调整的利润;调整后的利润 5O`dO9g}$  
adjusted surplus 经调整的盈余额;调整后的盈余额 Hk|0HL  
adjusted value 经调整的价值;调整后的价值 $-On~u0g  
adjustment 调整;修订;理算〔保险〕 F]9nB3:W  
adjustment centre 调剂中心 x"~~l  
adjustment lag 调整过程的时间差距;调整时差 t!I aUW  
adjustment mechanism 调整机制 hHDOWHWE  
adjustment of loss 亏损调整 Y6&wJ<   
adjustment process 调整过程;调整程序 +*_5tWAc  
adjustment range 调整幅度 `SVmQSwO[  
administered exchange rate 受管制汇率 `)QCn<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e${)w-R/e  
administration expenses 行政费用 B<-kzt  
administration fee 手续费;行政费  \lSU  
administration in bankruptcy 破产管理 _!|/ ;Nk  
administration order 遗产管理令 pJ ?~fp  
administrator 管理人;遗产管理人 Pzb|t+"$  
administrator of the estate 遗产管理人 MCdx?m3]  
admission of debt 债项承认书 p6vKoI#T  
admission of proof 接纳债权证明 /y>>JxAEb  
advance 放贷款项;垫付款项;预支款项;预付款项 pAk/Qxl3eo  
advance account 暂支帐目;预付款帐户 D\e8,,H  
advance compensation 预付补偿金 x|{IwA9  
advance from shareholder 股东垫款 G}9=)  
advance pending reimbursement 预支以待日后付还 #]'rz,E<  
advanced economy 先进经济体系 1 `KN]Nt  
advancement 预付;预付财产 r#6_]ep}<'  
advances warrant 垫款令 w;l<[q?_  
advancing 贷出 &hk-1y9QS  
adverse balance 逆差 CA +uKM^"6  
adverse exchange 逆汇 %8~3M75$  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q~Z=(rP20  
advice for collection 托收通知书 Vrvic4  
advice of drawing 提款通知书;汇票通知书 5[Pr|AY  
advice of payment 付款通知 l{D'uI[&  
Advisory Committee [Securities and Futures Commission] M2U&?V C!  
谘询委员会〔证券及期货事务监察委员会〕 rLX4jT^  
Advisory Committee on Diversification 经济多元化谘询委员会 *cO sv  
affidavit 誓章;遗产申报誓章 j+HHQd7Y  
affidavit of no receipt 述明无收款的誓章 L;od6<.*m  
affiliate 联号;联营公司;附属公司 @&}q} D  
affiliated company 附属公司;联号;联营公司 Vi$-Bw$@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pBw0"ff  
affordability 负担能力 S~Id5T:,  
African Development Bank [AfDB] 非洲开发银行 lvp8z) G  
after-acquired property 事后取得的财产 =V^.}WtO  
after-hours dealing 市后交易 K!KMQr`  
after-tax profit 税后盈利;税后利润;税后溢利 n!qV>k9Y  
agency agreement 代理协议  H}:LQ~_2  
agency expenses 代理机构的开支 4WB-Ec  
agency fee 代理费 AdWq Q  
Agency Law 《代理法》 b pv= %  
agent 代理人;承销人 m:hY`[ f6  
agent of company 公司代理人 ''|#cEc)  
agent's fee 代理人费;经纪费 C2{lf^9:&  
aggregate 总计;总数;总体数字 D0N9Ksq  
aggregate amount 总款额;总额 \);4F=h}f  
aggregate assets and liabilities 总体资产与负债 Q#EP|  
aggregate at constant price 按固定价格计算的总体数字 Sv;_HZ  
aggregate demand 总需求 m%PC8bf`S  
aggregate gross position 总持仓量 l|hUw  
aggregate limit 总限额 |{@FMxn|q  
aggregate of salaries tax 合计薪俸税 B*gdgM*`  
aggregate performance 总体表现;总体业绩 O=9-Qv|  
aggregate supply 总体供应 %K]euEqs  
aggregate surplus 总盈余 CpQN,-4  
aggregate total 整体总额 $mCarFV-T  
aggregate value 总值;合计价值 4BwQA #zE  
aggregated basis 合计基准 w eQYQrN  
aggregated net chargeable income 合计应课税入息实额 MJ=)v]a  
aggregation 合并计算;合计;总和 WlYs~(= 9  
aggregation of incomes of husband and wife 夫妇入息合并计算 CwJDmz\tk  
aggregation of property 财产的总和 Ks\ NE=;5  
agio 差价;贴水 d9n?v)<v  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 b<]n%Q'n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *~/OOH$"  
《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》 8KH\`5<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $\k0Nup}  
《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》 =rR~`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DvM5 k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZR\VCVH\^  
agreement for a settlement 授产协议 21(p|`X  
agreement for assignment 转让协议 sFBneBub  
agreement for sale 售卖协议;买卖协议 1[ ]&(Pa  
agreement for sale and purchase 买卖协议 0D8K=h&e  
agreement for the payment of interest 支付利息协议 v<fnB  
agreement for the repayment of money 还款协议 [NFNzwUB  
agreement of reinsurance 再保险协议 -[qq(E  
Agricultural Bank of China 中国农业银行 x}twsc`  
air passenger departure tax 飞机乘客离境税 i%6;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !cGDy/ |  
airport tax 机场税 @JW@-9/  
alcohol duty 酒精税 |7#[ (%D!  
alienation 让与;让渡;转让 ?3O9eZY@  
alimony 生活费;赡养费 G7=p Bf  
All Ordinaries Index [AOI] 所有普通股指数 X=C1/4wU  
all risks 全险;综合险 Tz9`uW~Mf  
All Sales Record for Stock Market 《股票市场成交报告》 4tx|=;@0  
Allied Capital Resources Limited 新联财务有限公司 HV/cc"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =tU{7i*+  
allocation letter 拨款信件 a {ab*tM  
allocation of fund 分配款项;预留款项 .Q)|vq^  
allocation of profit 利润分配;溢利分配 <x\7L2#p  
allocation warrant 拨款令 ^V|Oxp'7_  
allotment 分配;配股 "k Te2iS  
allotment notice 股份配售通知;配股通知 ,TRTRb;  
allotment of shares 股份分配 RaTH\ >n  
allowable 可获宽免;免税的 !`mZ0c+  
allowable business loss 可扣除的营业亏损 Ys!>+nL|  
allowable expenses 可扣税的支出 MC,>pR{  
allowance 免税额;津贴;备抵;准备金 ?X&6M;Zi  
allowance for debts 债项的免税额 pZyQY+O  
allowance for depreciation by wear and tear 耗损折旧免税额 Uje|`<X  
allowance for funeral expenses 殡殓费的免税额 VtOZ%h[#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?b!Fa  
allowance for repairs and outgoings 修葺及支出方面的免税额 $v8l0JA *  
allowance to debtor 给债务人的津贴 _uc\ D R  
alteration of capital 资本更改 r 6eb}z!i  
alternate trustee 候补受托人 ~r{5`;c  
amalgamation 合并 wZh:F !  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kcDyuM`  
ambit of charges 征税范围;收费范围 {_U Kttp  
amended valuation 经修订的估值 B4XZko(  
American Commodities Exchange 美国商品交易所 ?RzDQy D  
American Express Bank Limited 美国运通银行 >\w&6 i~  
American Stock Exchange 美国证券交易所 al+ #y)+  
amortization 摊销 _hG;.=sr  
amount due from banks 存放银行同业的款项 >]=j'+]  
amount due from banks abroad 存放海外银行同业的款项 :SV>+EDY   
amount due from holding companies 控股公司欠款 IcIOC8WC  
amount due from local banks 存放本港银行同业的款项 *1@:'rJ  
amount due to banks 银行同业的存款 P IXL6  
amount due to banks abroad 海外银行同业的存款 an2AX% u  
amount due to holding companies 控股公司存款 !6}O.Nu  
amount due to local banks 本港银行同业的存款 bw&myzs  
amount due to outport banks 外埠银行同业的存款 t4K~cK  
amount for note issue 发行纸币的款额  _ q(Q  
amount of bond 担保契据的款额 N -w(e  
amount of consideration 代价款额 dd|W@Xp -  
amount of contribution 供款数额 KLC{7"6e)  
amount of indebtedness 负债款额 AnZclqtb  
amount of principal of the loan 贷款本金额 ]S 7^ITn  
amount of rates chargeable 应征差饷数额 YRlDX:oX~  
amount of share capital 股本额 wNE$6  
amount of sums assured 承保款额 _#o' +_Z  
amount of variation 变动幅度 yg]2erR  
amount of vote 拨款数额  BGzI  
amount payable 应付款额 m=qOg>k  
amount receivable 应收款额 <5@PWrU?[[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q+i\8RJ  
analysis 分析 G%u9+XV1#  
ancillary risk 附属风险 +rWZ|&r%  
annual account 周年帐目;周年帐目报表;年度决算;年结 BKU'`5`  
annual accounting date 年结日期 ( #&|Dp^'  
annual allowance 每年免税额;年积金;年度津贴;年津 GD-&_6a  
annual balance 年度余额 N]5m(@h  
annual disposable income 每年可动用收入 nws"RcP+Z  
annual estimates 周年预算 )R{UXk3q}  
annual fee 年费 R|!B,b(  
annual general meeting 周年大会 v[<Bjs\q5  
annual growth rate 年增率;每年增长率 VF0dE  
annual long-term supplement 长期个案每年补助金 c#xP91.m  
annual pensionable emolument 可供计算退休金的年薪 M,:Bl}  
annual report 年报 6Gn4asoA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (fo Bp  
annual return 周年报表;周年申报表;每年报税表格 pw'wWZE'  
Annual Return Rules 《周年报表规则》 ]B9 ^3x[:  
annual review of consumer prices 每年消费物价回顾 \)m"3yY  
annual roll-forward basis 逐年延展方式 9>,Qgp,w  
annual salary 年薪 wz -)1!  
annual statement 年度报表;年度决算表 yZ}d+7T}  
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 l54|Q  
annuitant 年金受益人 -+U/Lrt>8  
annuity 年金 %Ny) ?B  
annuity contract 年金合约 (&&87(  
annuity on human life 人寿年金 w\|Ei(  
antecedent debt 先前的债项 <rK=9"$y(t  
ante-dated cheque 倒填日期支票 dGgP_ S  
anticipated expenditure 预期开支 qJ[@:&:  
anticipated net profit 预期纯利 >R,?hWT  
anticipated revenue 预期收入 g{pQ4jKF  
anti-inflation measure 反通货膨胀措施 S-E++f9D~  
anti-inflationary stance 反通货膨胀立场 \k&1*b?h  
apparent deficit 表面赤字 JE%A|R<Jl  
apparent financial solvency 表面偿债能力 W7G9Kx1Y  
apparent partner 表面合伙人 DOL%'k?B  
application for personal assessment 个人入息课税申请书 & QZVq"  
application of fund 资金应用 $T dC/#7  
application to release as liquidator and to destruct the books of accounts and documents &^ I+s^\=  
申请免除清盘人职务及毁灭帐簿与文件 ?=|kC*$/G  
appointed actuary 委任精算师 uzorLeu  
appointed auditor 委任核数师;委任审计师 kC^.4n om  
appointed trustee 委任的受托人 O<,r>b,  
appointer 委任人 @oH[SWx  
apportioned pro rata 按比例分摊 h$h]%y  
apportionment 分配;分摊 ! sYf<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B/YcSEY;  
apportionment formula 分摊方程式 :Z2tig nL  
apportionment of estate duty 遗产税的分摊 I5pp "*u  
appraisal 估价;评估 *PB/iVH%6  
appreciable growth 可观增长 8j\d~Lw=  
appreciable impact 显着影响  ?f2G?Y  
appreciable increase 可观增长 ~ v1W  
appreciation 增值;升值 x1DVD!0~{  
appreciation against other currencies 相对其他货币升值 2lz {_9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .98.G4J>  
appreciation tax 增值税 9.Ap~Ay.  
appropriation 拨款;拨用;拨付 vw r RZ"2  
appropriation account 拨款帐目 B8 2,.?  
Appropriation Bill 拨款法案 F X 1C e  
appropriation-in-aid system 补助拨款办法 S:s 3EM  
approved assets 核准资产 a @SUi~+3  
approved basket stock 认可一篮子证券 :J%'=_I&H  
approved budget 核准预算 U?6yke  
approved charitable donation 认可慈善捐款 z_(eQP])  
approved charitable institution 认可慈善机构 ?Y!^I2Y6  
approved currency 核准货币;认可货币 v!!;js^  
approved estimates 核准预算 h3t$>vs2F"  
approved estimates of expenditure 核准开支预算 $n*%v85  
approved overseas insurer 核准海外保险人 $eCGez<E  
approved overseas trust company 核准海外信托公司 X<K9L7/*  
approved pooled investment fund 核准汇集投资基金 #J~Xv:LgD  
approved provident fund scheme 认可公积金计划  tJ1-DoU  
approved provision 核准拨款 pU DO7Q]  
approved redeemable share 核准可赎回股份 o>K &D$J;O  
approved regional stock 认可地区性证券 AgI>  
approved retirement scheme 认可退休金计划 Z3 n~&!  
approved subordinated loan 核准附属贷款 4@))OD^x  
arbitrage 套戥;套汇;套利 }MjQP R  
arbitrageur 套戥者;套汇者 (. H ]|  
arbitrary amount 临时款项 u7(];  
arrangement 措施;安排;协定 _jDS"  
arrears 欠款 o#dcD?^  
arrears of pay 欠付薪酬 2|s<[V3rP-  
arrears of revenue 逾期未收税款;逾期未收的帐项 c'~[!,[b<  
articles of association 组织章程;组织细则;组织章程细则 uA^hCh-js  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EJ8I[(  
ascertainment of profit 确定利润 -4%]QS  
"Asia Clear" “亚洲结算系统” FRS28D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NJ>,'s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QD}1?)}  
Asian Development Fund [ADF] 亚洲发展基金 ?to1rFrU  
Asian dollar bond 亚洲美元债券 ~ ;XYwQ"  
Asian dollar market 亚洲美元市场 rx}*u3x=  
Asian dollar rate 亚洲美元利率 hafECs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fK);!Hh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 SLg+H  
asked price 沽盘;喊价;索价;卖方报价 kI<Wvgo L  
assessable income 应评税入息 "]w!`^'_  
assessable loss 应评税亏损 EM=xd~H  
assessable profit 应评税利润 >kZ6f4  
assessable value 应评税值 Y.(v{l  
assessed profit 估定利润 y]<#%Fh  
assessed value 经评估价值 quY "  
assessment 评税;评定;估价;评税单 ^pN 5NwC5  
assessment number 评税编号;估价编号 7|K3WuLL  
assessment of additional tax 补加税评税 ">4PePt.n  
assessment of performance 业绩评估;实绩评价 [u7 vY@  
Assessor 评税主任 JxnuGkE0[#  
asset price bubbles 资产价格泡沫 q;ZLaX\bFl  
asset-backed securities 具资产保证的证券 8H7O/n  
assets accretion 资产增值 .<HC[ls  
assets and liabilities 资产与负债 f.J 9) lfb  
assets betterment statement 资产递增表;资产改进表 64h_1,U  
assets lending 实物放款;有抵押贷款 nW~$ (Qnd  
assets of the company passing on the death 死者去世时转移的公司资产 &;E d*OJ  
assets pledged as security for liabilities 用作负债抵押的资产 & &6*ez  
assets portfolio 资产投资组合 %V31B\]Nz7  
assets price 资产价格  WN$R[N  
assets quality 资产质素 G *ds4R?!  
assets realization 资产变现 (*MNox?w  
assets refinancing arrangement 资产再集资安排 [gpOu TW  
assets securitization 资产证券化 O@nqHZ  
assets situated outside Hong Kong 在香港以外地方的资产 Q!YF!WoBX  
assets stripping 削减资产;拆卖资产 H_Iim[v#  
assets value 资产值 I/Sv"X6E  
assignee 承让人 *}>Bkq9h  
assignment 转让;转让书;转让契 Q! Kn|mnN  
assignment of interest 权益转让 F%9cS :  
assignment of letters patent and trade mark 专利证书及商标转让 5/ tj  
assignment of property 物业转让;物业转让书 qZXyi'(d  
assignment right 转让权 cES;bwQ  
assignor 转让人 #fwzFS \XL  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 -xw 98  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I$+%~4  
associate member 附属会员 D!X>O}  
associated body corporate 相联法人团体 ^eT@!N  
associated company 相联公司;联属公司 HmhUc,EC  
associated corporation 相联法团 L^3~gM"!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] EbG_43SV  
公认会计师公会〔英国〕 (L`l+t1  
Association of Futures Exchange Brokers 香港期货经纪协会 $[j-C9W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZEL/Ndk  
association of underwriters 承保人组织 -E6Jf$  
assumption of control 接管 5woIGO3X  
assurance 担保;保险;转易;转易书 ^OsA+Ea\  
assurance of interest 权益的转易 m &9)'o  
at 19XX price 按一九XX年价格计算 Rl y jOf{0  
at a discount 按赔价计算;按贴水价格计算;打折扣 v$[ @]`  
at a premium 按溢价计算;按升水价格计算 iP2U]d~M  
at call 通知付款;按通知 :/>7$)+  
at constant market price 按固定市价计算 l{nB.m2  
at constant price 按固定价格计算 mG>T`c|r3  
at cost 按成本计算 xR0~S 3caI  
at current market price 按当时市价计算;按现时市价计算 jA A'h A  
at current price 按当时价格计算;按现时价格计算 Y*`:M(  
at factor cost 按要素成本计算;按生产要素成本计算 ?nB he lW^  
at money-of-the-day price 按付款当日价格计算 ny278tr Q7  
at or better 按指定或较佳价位〔买卖指令〕 L v  
at par 按面值计算;平价 7J0 ^N7"o  
at sight 见票即付 M7`UoTc+>d  
at the close 按收市盘 YnKFcEJrT  
at the opening 按开市盘 `DI{wqV9  
attestation 见证;见证条款 /Lq;w'|I  
at-the-money option 平价期权 J%:WLQo  
attorney 受权人;受托代表人 :jZ*,d%1={  
attornment 新拥有人承认书 F(T=WR].o  
attributable profit 可归属利润 vs5 D:cZ}  
attributable share value 可归属股份价值 ~+nS)4 (  
Auckland Stock Exchange 奥克兰证券交易所 2Som0T<2  
auction 拍卖 B(S5+Y  
auctioneer 拍卖商 nvU+XCx  
audit 审计;核数 lH6Cd/a  
Audit Commission 审计署 ] +}:VaeA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &@mvw=d  
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〕 9)G:::8u7  
audit review 帐目审查 Wwn5LlJ^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u+%)JhIp  
audited account 审计帐目;经审计的帐目 @"q~ AY  
audited annual account 经审计的周年帐目 NUi{!<  
audited balance sheet 经审计的资产负债表 b|X>3(  
auditor 核数师;核数主任;审计师 D]t~S1ycG7  
auditor's certificate 核数师证明书;审计师证明书 *T.={>HE8  
auditor's report 核数师报告;审计师报告 h#(.(d  
Aussie bond 澳元债券 5pNvzw  
austerity budget 紧缩预算 !mw{T D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D6C -x  
Australia All Ordinaries Index 澳洲所有普通股票指数 9b{g+lMZo  
Australian Dollar [AUD] 澳元 UQC'(>.}  
Australian Options Market 澳大利亚期权市场 !nP8ysB  
Australian Securities Commission 澳洲证券事务监察委员会 K1m!S9d`x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &%_y6}xIw  
Australian Stock Exchange 澳大利亚证券交易所 >#${.+y  
Austrian Schilling [ATS] 奥地利先令 &5kjjQ*HB  
authentication 认证;鉴证 kMwIuy  
authority to purchase 委托购买证;委购书 hq|j C  
authorization 认可;核准;授权;授权书 )w }*PL  
authorization by direction 指示授权 B}TInI%H  
authorization by instruction 指令授权 Nlf&]^4(0  
authorization by warrant 令状授权 j`LT`p"9S  
authorization of unit trust 单位信托的认可 x|~D(zo  
authorized agent 指定代理人 D7Rbho<  
authorized capital 法定资本 (HTk;vbZm  
authorized clerk 出市员 I&Eg-96@  
authorized dealer 认可交易商 erAZG)  
authorized financial institution 认可财务机构 EmBfiuX  
authorized fund 认可基金 ;GSfN  
authorized fund house 获授权的基金公司;认可基金公司 {ra Esb-X  
authorized institution 认可机构 H|(*$!~e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I'6 ed`|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kBDe*K.V  
authorized insurer 获授权保险人;获认可承保人 e\|E; l  
authorized investment 特准投资项目 +Qb2LR  
authorized person 获授权人 '%JMnU  
authorized representative 获授权代表 ZT3jxwe  
authorized share capital 法定股本 a3E*%G  
automated quotation system 自动报价系统 ?tal/uC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZRVF{D??"%  
自动交易系统〔香港期货交易所有限公司〕 _UbR8  
automatic adjustment mechanism 自动调整机制 Do{*cSd  
automatic adjustment system 自动调整系统 cbg3bi  
Automatic Clearing House 自动票据交换所 >P]I&S-.  
automatic exchange rates accumulation system 自动化汇率累集系统 wtgO;w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D$^7Xhk  
automatic teller machine [ATM] 自动柜员机 =f{Z~`3  
autopay 自动转帐  }@Ll!,  
available assets 可用资产 OM"T)4z  
available fiscal reserve 现存财政储备 A`r$fCt1Vi  
available profit 可用利润 5G]#'tu  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 zs]>XO~Jg  
average 平均;平均数;海损 d+$[EDix  
average basic salary 平均基本薪金 %y^ Kw  
average consumer expenditure 平均消费开支;一般消费开支 0"D?.E"$r  
average cost 平均成本 _o=`-iy9  
average cost of land production 增辟土地平均成本 jWb\"0)  
average daily turnover 平均每日成交额 daokiU+l2  
average daily wage rate 平均每日工资率 D3 Ea2}8  
average expenditure pattern 平均开支模式 neMe<jr  
average growth rate 平均增长率 eB1eUK>  
average net fixed assets 固定资产平均净值 P$#}-15?|_  
average of relatives 相对价格平均数 eVbh$cIrZ  
average price 平均价格 ]V[  
average propensity to consume 平均消费倾向;一般消费倾向 E(K$|k_>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0a;F X0S&  
average rate 平均率 uS+b* :  
average revenue 平均收入;平均收益 I7-PF?  
average stock 平均库存;平均存货 K|' ]Hje\  
average yearly rent 平均年租 S g_?.XZc[  
avoidance of double taxation 避免双重课税 L[9+xK^g  
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 ^|axtVhMO  
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