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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: :"nh76xg<  
A share A股;甲类股份 6xr%xk2E  
abatement of tax 减税;减扣免税额 rNm_w>bq  
ABN AMRO Bank N.V. 荷兰银行 ;S&anC#E  
above-the-line expenditure 线上项目支出;经常预算支出 2H] 7=j  
above-the-line receipt 线上项目收入;经常预算收入 F U L'=Xo  
ABSA Asia Limited 南非联合亚洲有限公司 M`9|8f,!a  
absolute change 绝对数值变更 |<8Fa%!HHc  
absolute expenditure 实际开支 VV[Fb9W ;  
absolute guideline figure 绝对准则数字 M4 }))  
absolute interest 绝对权益 5+b73R3r  
absolute order of discharge 绝对破产解除令 RA){\~@wC  
absolute profit margin 绝对利润幅度 6#:V3 ;  
absolute value 实值;绝对值 j5smmtM`s  
absolutely vested interest 绝对既得权益 Vvv;m5.  
absorbed cost 已吸收成本;已分摊成本 Gy6x.GX  
absorption 吸收;分摊;合并 YoK )fh$  
absorption rate 吸收率;摊配率;分摊率 GUJ?6;  
ACB Finance Limited 亚洲商业财务有限公司 WFmW[< g  
acceptable form of reciprocity 合理的互惠条件 3:c6x kaw  
acceptable rate 适当利率;适当汇率 4kK_S.&  
acceptance agreement 承兑协议 V~-tp^  
acceptance for honour 参加承兑 %5n'+-XVj  
acceptor 承兑人;接受人;受票人 %Yg|QBm|  
acceptor for honour 参加承兑人 _Wp.s]D [  
accident insurance 意外保险 8h=K S   
Accident Insurance Association of Hong Kong 香港意外保险公会 E2=vLI]  
accident insurance scheme 意外保险计划 D deKZ)8  
accident year basis 意外年度基准 ]Ee$ulJ02  
accommodation 通融;贷款 3/c%4b.Z  
accommodation bill 通融票据;空头票据 s I0:<6W  
accommodation party 汇票代发人 *k?y+}E_f  
account balance 帐户余额;帐户结余 M`* BS  
account book 帐簿 Osy_C<O  
account collected in advance 预收款项 JPZH%#E(  
account current book 往来帐簿 # x X  
account of after-acquired property 事后取得的财产报告 B oiS  
account of defaulter 拖欠帐目 CLuQ=-[|  
account payable 应付帐款 8RVRfy,w  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #B!M,TWf9s  
account receivable 应收帐款 5CfD/}{:#I  
account receivable report 应收帐款报表 U{@2kg-  
account statement 结单;帐单;会计财务报表 iJKGzHvS  
account title 帐户名称;会计科目 UQP>yuSx  
accountant's report 会计师报告 "F Etl(  
Accountant's Report Rules 会计师报告规则 .rX,*|1x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 l&Y'5k_R  
Accounting Arrangements 《会计安排》 rodqa  
accounting basis 会计基础 0q]0+o*%  
accounting by Official Receiver 破产管理署署长呈交的帐目 L)9Z Op5  
Accounting Circular 《会计通告》 z${[Z=  
accounting class 会计类别 wIWO?w2  
accounting date 记帐日期;会计结算日期 I%<pS ,p  
accounting for money 款项核算  niyxZ<Z  
Accounting Officer 会计主任 0<f.r~  
accounting period 会计报告期;会计期 ]$-<< N{}'  
accounting policy 会计政策;会计方针 N>)Db  
accounting practice 会计惯例 : Hu {MN\  
accounting principle 会计准则 |v 1* [(  
accounting record 会计记录 4#t-?5"  
accounting report 会计报告 v5{2hCdt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ef@Et(f_mQ  
Accounting Society of China 中国会计学会 lPtML<a  
accounting statement 会计报表 Jm0.\[J  
accounting system 会计制度;会计系统 &xt GabNk  
accounting transaction 会计事项;帐务交易 )4 ,U  
accounting treatment 会计处理 -I;\9r+  
accounting year 会计年度 p3T:Y_  
accretion 增值;添加 b9v<Jk  
accrual 应计项目;应累算数目 x2OAkkH\]i  
accrual basis 应计制;权责发生制 ao|n<*}  
accrual basis accounting 应计制会计;权责发生制会计 bu08`P9  
accrue 应累算;应计 z'"Y+EWN  
accrued benefit 应累算利益 )$d~HA@B  
accrued charges 应计费用 Krl9O]H/[  
accrued cumulative preference share dividend 应累算的累积优先股股息 7 Z? Hyv  
accrued expenses 应累算费用 .2ZFJ.Z"  
accrued interest payable 应付利息;应计未付利息 H9!q)qlK  
accrued interest receivable 应收利息;应计未收利息 cVr+Wp7K#|  
accrued right 累算权益 G9GLRdP  
accruing profit 应累算的利润 ekmWYQ ~  
accumulated fiscal reserve 累积财政储备 YJ~mcaw  
accumulated profit 累积利润;滚存溢利 Z B!~@Vf  
accumulated reserve 累积储备 U9 mK^  
accumulation of surplus income 累积收益盈余 sN#ju5  
acquired assets 既得资产 $>+g)  
acquisition 收购;购置;取得 dI!/H&`B]  
acquisition cost 购置成本 6mgLeeY  
acquisition expenses 购置费用 *{\))Zmhd  
acquisition of 100% interest 收购全部股权 (<e<Q~(  
acquisition of control 取得控制权 ?|\wJrM ]  
acquisition of fixed assets 购置固定资产 B`jq"[w]-  
acquisition of shell “买壳” 0y+i?y 9  
acquisition price 收购价 2n-kJl`: O  
act of God 天灾 h[<l2fy  
acting partner 执事合伙人 Qam48XZ >  
active market 买卖活跃的市场;交投畅旺的市场;旺市 H4sc7-  
active partner 积极参与的合伙人 +!$`0v   
active trading 交投活跃 }WBHuVcZG  
actual circulation 实际流通 ~_g{P3  
actual cost 实际成本 @S>;t)\J  
actual expenditure 实际开支;实际支出 OkCAvRg  
actual income 实际入息;实际收入;实际收益 | :id/  
actual market 现货市场 x]3[0K5;  
actual price 现货价;实际价格 ]I zD`  
actual profit 实际利润 K{B|  
actual quotation 实盘;实际价位;实际报价 e,W,NnCICj  
actual year basis 按实际年度计算 rI6+St  
actuals 实货 O}}rosA  
actuarial investigation 精算调查 qL[ SwEc  
actuarial principle 精算原则 Y hC|hDC  
actuarial report 精算师报告 l@-h.tS  
Actuarial Society of Hong Kong 香港精算学会 K CH`=lX  
actuarial valuation 精算师估值 f/iMI)J  
actuary 精算师 tE-g]y3  
ad referendum agreement 暂定协议;有待覆核的协定 1xh7KBr,  
ad valorem duty 从价税;按值征税 )8SWU)/  
ad valorem duty system 从价税制 t`>Z#=cl\  
ad valorem fee 从价费 @~UQU)-(  
ad valorem tariff 从价关税 ;P/ 4.|<  
additional allowance 额外免税额 GS}JyU  
additional amount for unexpired risk 未过期风险的额外款额 )+w1nw|m  
additional assessable profit 补加应评税利润 DVJn;X^T:  
additional assessment 补加评税 1i'y0]f  
additional commitment 额外承担 1uB$@a\  
additional commitment vote 额外承担拨款 #VVfHCy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \<G"9w  
additional dependent parent allowance 供养父母额外免税额 |{_>H '  
additional provision 额外拨款 ED>a'y$f  
additional stamp duty 附加印花税 y*v|q=  
additional tax 补加税罚款;补加税款 Fmz+ Xb  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5K)_w:U X  
adjudged bankrupt 被裁定破产 *-{|m1P  
adjudicated bankrupt 裁定破产人 m4Ue)  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *;~u 5y2b  
adjudication of bankruptcy 裁定破产;宣告破产 U=U5EdN;  
adjudication of insolvency 裁定无力偿还债务 AYpvGl'  
adjusted actual 经调整的实数;调整后的实数 P|]r*1^5  
adjusted current assets 经调整的流动资产;调整后的流动资产 U4yl{?  
adjusted figure 经调整的数字;调整后的数额 "^a"`?J  
adjusted liabilities 经调整的负债;调整后的负债 ~!cxRd5;F  
adjusted loss 经调整的亏损;调整后的亏损 V w58w`e  
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 8F@Sy,D  
adjusted profit 经调整的利润;调整后的利润 qPN9Put  
adjusted surplus 经调整的盈余额;调整后的盈余额 )feZ&G]  
adjusted value 经调整的价值;调整后的价值 PL3hrI 5  
adjustment 调整;修订;理算〔保险〕 Kpa$1x  
adjustment centre 调剂中心 M]/DKo  
adjustment lag 调整过程的时间差距;调整时差 a ~W  
adjustment mechanism 调整机制 =Vazxt@[  
adjustment of loss 亏损调整 ' 2O @  
adjustment process 调整过程;调整程序 {8`$~c  
adjustment range 调整幅度 UT9u?  
administered exchange rate 受管制汇率 P8ZmrtQm  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y:, rN  
administration expenses 行政费用 ?:-:m'jdU  
administration fee 手续费;行政费 K}^# VlY9  
administration in bankruptcy 破产管理 {IaDZ/XS6  
administration order 遗产管理令 CH;U_b  
administrator 管理人;遗产管理人 ^w2 HF  
administrator of the estate 遗产管理人  KLE)+|  
admission of debt 债项承认书 \iP@|ay9  
admission of proof 接纳债权证明 Kfr1k  
advance 放贷款项;垫付款项;预支款项;预付款项 4v3gpLH  
advance account 暂支帐目;预付款帐户 ;ko6igx)+  
advance compensation 预付补偿金 F"O\uo:3  
advance from shareholder 股东垫款 eF9GhwE=  
advance pending reimbursement 预支以待日后付还 b78~{h t`  
advanced economy 先进经济体系 IF\ @uo`  
advancement 预付;预付财产 xIC@$GP  
advances warrant 垫款令 h:r?:C>n  
advancing 贷出 /]MelW  
adverse balance 逆差 %Ta"H3ZW  
adverse exchange 逆汇 0K26\1  
advertisement addressed to shareholders 在报章刊登的致股东通告 H:~u(N  
advice for collection 托收通知书 L$.3,./  
advice of drawing 提款通知书;汇票通知书  0yq  
advice of payment 付款通知 +}a(jO  
Advisory Committee [Securities and Futures Commission] Jww#zEK  
谘询委员会〔证券及期货事务监察委员会〕 X;Sb^c"j1  
Advisory Committee on Diversification 经济多元化谘询委员会 isQOt * i  
affidavit 誓章;遗产申报誓章 lG%697P  
affidavit of no receipt 述明无收款的誓章 OE9,D:t v  
affiliate 联号;联营公司;附属公司 }2Euz.0  
affiliated company 附属公司;联号;联营公司 n-yUt72  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tp>YsQy]8  
affordability 负担能力 2A[hMbL  
African Development Bank [AfDB] 非洲开发银行 #Lp}j?Y  
after-acquired property 事后取得的财产 5)eM0,:  
after-hours dealing 市后交易 v$Hz)J.01  
after-tax profit 税后盈利;税后利润;税后溢利 <r$h =hM  
agency agreement 代理协议 g=Vu'p 3u  
agency expenses 代理机构的开支 $Th)z}A}EA  
agency fee 代理费 $T^q>v2u  
Agency Law 《代理法》 @z{SDM  
agent 代理人;承销人 7bihP@I !  
agent of company 公司代理人 ZDgT"53   
agent's fee 代理人费;经纪费 a%`%("g!  
aggregate 总计;总数;总体数字 }$'_%,  
aggregate amount 总款额;总额 !*NDsC9  
aggregate assets and liabilities 总体资产与负债 /UK]lP^w]!  
aggregate at constant price 按固定价格计算的总体数字 R_KDY  
aggregate demand 总需求 e5P9P%1w  
aggregate gross position 总持仓量 Br 7q.  
aggregate limit 总限额 d(d<@cB9  
aggregate of salaries tax 合计薪俸税 ._^ne=Lx  
aggregate performance 总体表现;总体业绩 L-C^7[48=  
aggregate supply 总体供应 9Ffam#  
aggregate surplus 总盈余 s(3HZ>qx;  
aggregate total 整体总额 H@?} !@  
aggregate value 总值;合计价值 H?J:_1  
aggregated basis 合计基准 _#6Q f  
aggregated net chargeable income 合计应课税入息实额 X3 kFJ{  
aggregation 合并计算;合计;总和 F}ATY!  
aggregation of incomes of husband and wife 夫妇入息合并计算 TnK<Wba  
aggregation of property 财产的总和 %HoD)OJe  
agio 差价;贴水 hRu}P"  
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》 $5)#L$!,]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k'#3fz\  
《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》 iC=>wrqY>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #]tDxZ] 6  
《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》 Hy&Z0W'l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @:GqOTN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]Z8u0YtM)  
agreement for a settlement 授产协议 4^l9d  
agreement for assignment 转让协议 3zD#V3 =  
agreement for sale 售卖协议;买卖协议 GyN|beou  
agreement for sale and purchase 买卖协议 C|TQf8  
agreement for the payment of interest 支付利息协议 >Wt@O\k  
agreement for the repayment of money 还款协议 e8^/S^ =&d  
agreement of reinsurance 再保险协议 m1Ya  
Agricultural Bank of China 中国农业银行 tjb$MW$('  
air passenger departure tax 飞机乘客离境税 TZt;-t`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T :d+Qz\  
airport tax 机场税 xw 43P.  
alcohol duty 酒精税 w.(WG+  
alienation 让与;让渡;转让 phjM(lmCo  
alimony 生活费;赡养费 9]oT/ooM  
All Ordinaries Index [AOI] 所有普通股指数 BoYY^ih  
all risks 全险;综合险 ION o&~-l  
All Sales Record for Stock Market 《股票市场成交报告》 vjx'yh|  
Allied Capital Resources Limited 新联财务有限公司 8VMA~7^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \]]K{DO  
allocation letter 拨款信件 B=& [Z2  
allocation of fund 分配款项;预留款项 ~rdS#f&R2  
allocation of profit 利润分配;溢利分配 ZF[W<Q  
allocation warrant 拨款令 w a(Y[]V  
allotment 分配;配股 [,AFtg[  
allotment notice 股份配售通知;配股通知  &kmaKc  
allotment of shares 股份分配 if|5v^/  
allowable 可获宽免;免税的 9=MNuV9/s  
allowable business loss 可扣除的营业亏损 N wk  
allowable expenses 可扣税的支出 c-XO}\?  
allowance 免税额;津贴;备抵;准备金 K}re{y  
allowance for debts 债项的免税额 ?96r7C|  
allowance for depreciation by wear and tear 耗损折旧免税额 xOj#%;  
allowance for funeral expenses 殡殓费的免税额 v.Bwg 7R3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C?gqX0[ q  
allowance for repairs and outgoings 修葺及支出方面的免税额 HJ 7A/XW  
allowance to debtor 给债务人的津贴 rCDt9o>  
alteration of capital 资本更改 ]?@ [Ny=0  
alternate trustee 候补受托人 DPxx9lN_rx  
amalgamation 合并 QjY}$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7CH&n4v  
ambit of charges 征税范围;收费范围 RxYENG]/6  
amended valuation 经修订的估值 }'eef"DJ9  
American Commodities Exchange 美国商品交易所 >ceC8"}J5M  
American Express Bank Limited 美国运通银行 N'ER!=l)  
American Stock Exchange 美国证券交易所 =|1_6.tz  
amortization 摊销 O|8@cO  
amount due from banks 存放银行同业的款项 n~ad#iN  
amount due from banks abroad 存放海外银行同业的款项 `~)?OTzU#  
amount due from holding companies 控股公司欠款 PljPhAce  
amount due from local banks 存放本港银行同业的款项 #RR;?`,L}  
amount due to banks 银行同业的存款 vkTu:3Qe  
amount due to banks abroad 海外银行同业的存款 4uOR=+/l  
amount due to holding companies 控股公司存款 2 {b/*w  
amount due to local banks 本港银行同业的存款 K-TsSW$}  
amount due to outport banks 外埠银行同业的存款 D r(0w{5  
amount for note issue 发行纸币的款额 3Jizv,?  
amount of bond 担保契据的款额 SqPqL<,e  
amount of consideration 代价款额 }? / Blr  
amount of contribution 供款数额 lz#.f,h  
amount of indebtedness 负债款额 q@bye4Ry%W  
amount of principal of the loan 贷款本金额 'fU#v`i  
amount of rates chargeable 应征差饷数额 6I"KomJ9  
amount of share capital 股本额 h#r~2\q4ei  
amount of sums assured 承保款额 ;O`f+rG~  
amount of variation 变动幅度 dfdK%/' $(  
amount of vote 拨款数额 e7;7TrB.  
amount payable 应付款额 :KO&j"[  
amount receivable 应收款额 I#(lxlp"Ho  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hvk~BP' m  
analysis 分析 IsI5c  
ancillary risk 附属风险 yHw @Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 INbV6jZL  
annual accounting date 年结日期 D}y W:Pi'  
annual allowance 每年免税额;年积金;年度津贴;年津 3xs<w7  
annual balance 年度余额 Lf5zHUH  
annual disposable income 每年可动用收入 i;^lh]u  
annual estimates 周年预算 Gb `)d  
annual fee 年费 \KhcNr?ja=  
annual general meeting 周年大会 (_e[CqFu  
annual growth rate 年增率;每年增长率 vlkw Wm  
annual long-term supplement 长期个案每年补助金 n<8WjrK  
annual pensionable emolument 可供计算退休金的年薪 =|E "  
annual report 年报 n/1t UF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ik(YJw'i7E  
annual return 周年报表;周年申报表;每年报税表格 N E9,kWI  
Annual Return Rules 《周年报表规则》 qK.(w Fx  
annual review of consumer prices 每年消费物价回顾 68u?}8}  
annual roll-forward basis 逐年延展方式 i0{\c}r:4b  
annual salary 年薪 0 (-4"u>?  
annual statement 年度报表;年度决算表 CHKhJ v3+4  
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 8C*@d_=q  
annuitant 年金受益人 WBWW7HK  
annuity 年金 &B(z**+9  
annuity contract 年金合约 " 7^nRJy  
annuity on human life 人寿年金 d|RUxNjM-J  
antecedent debt 先前的债项 *xNc^ &.  
ante-dated cheque 倒填日期支票 wx3_?8z/O  
anticipated expenditure 预期开支 1}\p:`  
anticipated net profit 预期纯利 3Sfd|0^  
anticipated revenue 预期收入 ulsU~WW7r  
anti-inflation measure 反通货膨胀措施 8<Iq)A]'Z  
anti-inflationary stance 反通货膨胀立场 % vUU Fub  
apparent deficit 表面赤字 `r1}:`.m,  
apparent financial solvency 表面偿债能力 3!p`5hJd  
apparent partner 表面合伙人 s;TB(M~i[  
application for personal assessment 个人入息课税申请书 3F|p8zPS  
application of fund 资金应用 >M2~p& Si  
application to release as liquidator and to destruct the books of accounts and documents pL{oVk#,  
申请免除清盘人职务及毁灭帐簿与文件 Vhv'Z\  
appointed actuary 委任精算师 vGv<WEE  
appointed auditor 委任核数师;委任审计师 ]4H)GWHKg  
appointed trustee 委任的受托人 _|M8xI  
appointer 委任人 LMoZI0)x  
apportioned pro rata 按比例分摊 zr?s5RS  
apportionment 分配;分摊 rlKR <4H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y ]()v  
apportionment formula 分摊方程式 !j'LZ7  
apportionment of estate duty 遗产税的分摊 5T#v &  
appraisal 估价;评估 9DA |;|  
appreciable growth 可观增长 ]6Iu\,#J  
appreciable impact 显着影响 e}?Q&Lci  
appreciable increase 可观增长 bfA>kn0C  
appreciation 增值;升值 6{.U7="  
appreciation against other currencies 相对其他货币升值 (y]Z*p:EW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qg#YQ'vWte  
appreciation tax 增值税 U_IGL  
appropriation 拨款;拨用;拨付 a 4ViVy  
appropriation account 拨款帐目 Nt $4;  
Appropriation Bill 拨款法案 ]Y I9  
appropriation-in-aid system 补助拨款办法 eX#.Zt]  
approved assets 核准资产 &qg6^&  
approved basket stock 认可一篮子证券 yx|iZhK0:}  
approved budget 核准预算 y-E'Y=j  
approved charitable donation 认可慈善捐款 .@)vJtH)  
approved charitable institution 认可慈善机构 L/rf5||@  
approved currency 核准货币;认可货币 P{A})t7  
approved estimates 核准预算 :L@ ;.s  
approved estimates of expenditure 核准开支预算 ~o_JZ:  
approved overseas insurer 核准海外保险人 L-`V^{R]  
approved overseas trust company 核准海外信托公司 lW| =rq-|  
approved pooled investment fund 核准汇集投资基金 x,mt}>  
approved provident fund scheme 认可公积金计划 EF<TU.)Zf  
approved provision 核准拨款 kV1L.Xg  
approved redeemable share 核准可赎回股份 5vLXMdN  
approved regional stock 认可地区性证券 ;'{7wr|9  
approved retirement scheme 认可退休金计划 '=$`NG8 l  
approved subordinated loan 核准附属贷款 W2X`%Tx0  
arbitrage 套戥;套汇;套利 "Y<;R+z  
arbitrageur 套戥者;套汇者 W|8VE,"7  
arbitrary amount 临时款项 Q8`V0E\~  
arrangement 措施;安排;协定 7vZO;FGtG  
arrears 欠款 y]yl7g =~  
arrears of pay 欠付薪酬 s\ C ,5  
arrears of revenue 逾期未收税款;逾期未收的帐项 NC~?4F[  
articles of association 组织章程;组织细则;组织章程细则 =i  vlS  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 B<EqzP*#  
ascertainment of profit 确定利润  ]+Whv%M  
"Asia Clear" “亚洲结算系统” ~!Sd|e:4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2*75*EQCH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *>W<n1r@]  
Asian Development Fund [ADF] 亚洲发展基金 7T[$BrO\  
Asian dollar bond 亚洲美元债券 } iKjef#J  
Asian dollar market 亚洲美元市场 ~B{08%|oK  
Asian dollar rate 亚洲美元利率 7<WUj K|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A2gFY}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j?u1\<m  
asked price 沽盘;喊价;索价;卖方报价 _3%$E.Q  
assessable income 应评税入息 ;7s^slVzF  
assessable loss 应评税亏损 _{'[Uf/l  
assessable profit 应评税利润 +m./RlQ{  
assessable value 应评税值 mQ`atFz:Z  
assessed profit 估定利润 wY ItG"+6  
assessed value 经评估价值 v K{2  
assessment 评税;评定;估价;评税单 t,De/L  
assessment number 评税编号;估价编号 vNjc  
assessment of additional tax 补加税评税 [z!m  
assessment of performance 业绩评估;实绩评价 r2#G|/=@  
Assessor 评税主任 lUjZ=3"'  
asset price bubbles 资产价格泡沫 _<f%== I'  
asset-backed securities 具资产保证的证券 Ph P)|P  
assets accretion 资产增值 ~4+Y BN  
assets and liabilities 资产与负债 'sI ne>  
assets betterment statement 资产递增表;资产改进表 8WV5'cX  
assets lending 实物放款;有抵押贷款 2?7ID~\  
assets of the company passing on the death 死者去世时转移的公司资产 K@=u F 1?  
assets pledged as security for liabilities 用作负债抵押的资产 pv0|6X?J"  
assets portfolio 资产投资组合 }+m4(lpl  
assets price 资产价格 Ydrh+  
assets quality 资产质素 3?j: M]fR  
assets realization 资产变现 a%c <3'  
assets refinancing arrangement 资产再集资安排 ^^}htg  
assets securitization 资产证券化 7NRa&W2  
assets situated outside Hong Kong 在香港以外地方的资产 Zocuc"j  
assets stripping 削减资产;拆卖资产 XFoSGqD  
assets value 资产值 J\+fkN<.  
assignee 承让人 h^rG5Q  
assignment 转让;转让书;转让契 @cIYS%iZ  
assignment of interest 权益转让 NB<8M!X/  
assignment of letters patent and trade mark 专利证书及商标转让 ?<4pYEP  
assignment of property 物业转让;物业转让书 b * \ oQ  
assignment right 转让权 U<&=pv  
assignor 转让人 ]a/dvj}  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5xr>B7MRM?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 hkl0N%[  
associate member 附属会员 rrfJs  
associated body corporate 相联法人团体 .t[u_tBL  
associated company 相联公司;联属公司 )T9Cv8  
associated corporation 相联法团 ]d(Z%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Vq0X:<9  
公认会计师公会〔英国〕 ZhCd**  
Association of Futures Exchange Brokers 香港期货经纪协会 90uXJyW;d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ! xM=7Q k  
association of underwriters 承保人组织 EoutB Vm  
assumption of control 接管 I*%3E.Z@g  
assurance 担保;保险;转易;转易书 7ucm1   
assurance of interest 权益的转易 Mhn1-ma:  
at 19XX price 按一九XX年价格计算 9~=zD9,|iA  
at a discount 按赔价计算;按贴水价格计算;打折扣 %0y-f  
at a premium 按溢价计算;按升水价格计算 Lbo3fwW  
at call 通知付款;按通知 T"htWo{v>  
at constant market price 按固定市价计算 JZ`u?ZaJ/s  
at constant price 按固定价格计算 l@SV!keQ  
at cost 按成本计算 [ p,]/ ^ N  
at current market price 按当时市价计算;按现时市价计算 |e!Y C iU  
at current price 按当时价格计算;按现时价格计算 8Kl&_-l{b  
at factor cost 按要素成本计算;按生产要素成本计算 O9N!SQs80  
at money-of-the-day price 按付款当日价格计算 @BLB.=  
at or better 按指定或较佳价位〔买卖指令〕 g~-IT&O  
at par 按面值计算;平价 >k\p%{P  
at sight 见票即付 }ACg#;>/+  
at the close 按收市盘 X,+a 6F  
at the opening 按开市盘 qQ]fM$!  
attestation 见证;见证条款 tYTl-c  
at-the-money option 平价期权 \3ydNgl  
attorney 受权人;受托代表人 DXD+,y\=  
attornment 新拥有人承认书 ,? <;zq  
attributable profit 可归属利润 r{?qvl!q  
attributable share value 可归属股份价值 0;LF>+fJ  
Auckland Stock Exchange 奥克兰证券交易所 XSof{:V  
auction 拍卖 "uuM#@h  
auctioneer 拍卖商 U*{0,Ue'  
audit 审计;核数 *VXx\&  
Audit Commission 审计署 Pi1LOCq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G)YmaHeI;[  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 - s'W^(  
audit review 帐目审查 pvl];w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eXsp0!v  
audited account 审计帐目;经审计的帐目 ~rI2 RJ  
audited annual account 经审计的周年帐目 *MfH\X379  
audited balance sheet 经审计的资产负债表 mEYfsO  
auditor 核数师;核数主任;审计师 P%&|?e~D^  
auditor's certificate 核数师证明书;审计师证明书 `0%;Gz%}  
auditor's report 核数师报告;审计师报告 7./WS,49  
Aussie bond 澳元债券 I/upiqy  
austerity budget 紧缩预算 ?99r>01>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [bKc5qp  
Australia All Ordinaries Index 澳洲所有普通股票指数 @?J7=}bzz  
Australian Dollar [AUD] 澳元 kK4+K74B  
Australian Options Market 澳大利亚期权市场 ZYY~A_C  
Australian Securities Commission 澳洲证券事务监察委员会 @VHstjos^V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0VQBm^$(  
Australian Stock Exchange 澳大利亚证券交易所 z2Wblh"_  
Austrian Schilling [ATS] 奥地利先令   +fM8  
authentication 认证;鉴证 #l+Rs3T:  
authority to purchase 委托购买证;委购书 AW \uE[kg  
authorization 认可;核准;授权;授权书 2sgp$r  
authorization by direction 指示授权 lAG@nh^  
authorization by instruction 指令授权 zk3\v "  
authorization by warrant 令状授权 28M^ F~0  
authorization of unit trust 单位信托的认可 \H>Psv{  
authorized agent 指定代理人 MV3K'<Y  
authorized capital 法定资本 kz}Bc F  
authorized clerk 出市员 z|],s]F>G  
authorized dealer 认可交易商 -]}#Z:&  
authorized financial institution 认可财务机构 lmUCrs37  
authorized fund 认可基金 5`&@3 m9/  
authorized fund house 获授权的基金公司;认可基金公司 (bsywM  
authorized institution 认可机构 yz,_\{}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '`gnJX JO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S['%>  
authorized insurer 获授权保险人;获认可承保人 #a@jt  
authorized investment 特准投资项目 W,,3@:  
authorized person 获授权人 m4uh<;C~  
authorized representative 获授权代表 1,zc8>M  
authorized share capital 法定股本 -#;ZZ \fdj  
automated quotation system 自动报价系统 %L)QTv/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BE&8E\w  
自动交易系统〔香港期货交易所有限公司〕 )mAD<y+  
automatic adjustment mechanism 自动调整机制 JgHYuLB  
automatic adjustment system 自动调整系统 dg*xo9Xi`  
Automatic Clearing House 自动票据交换所 6NyUGGRq  
automatic exchange rates accumulation system 自动化汇率累集系统 F5H*z\/={  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nfZe"|d  
automatic teller machine [ATM] 自动柜员机 O5:U2o-  
autopay 自动转帐 SR.xI:}4  
available assets 可用资产 G3!O@j!7w$  
available fiscal reserve 现存财政储备 K5bR7f:  
available profit 可用利润 [giw(4m#y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "WmsBdO  
average 平均;平均数;海损 '-~J.8-</  
average basic salary 平均基本薪金 w AdaP9h  
average consumer expenditure 平均消费开支;一般消费开支 N`,,sw  
average cost 平均成本 w(S&X"~  
average cost of land production 增辟土地平均成本 `'r~3kP*NT  
average daily turnover 平均每日成交额 1x/R  
average daily wage rate 平均每日工资率 8kd):gZKZ  
average expenditure pattern 平均开支模式 HnFH|H<Uf  
average growth rate 平均增长率 QA~F  
average net fixed assets 固定资产平均净值 sAA;d  
average of relatives 相对价格平均数 $z)egh(z  
average price 平均价格 >(YH@Z&;  
average propensity to consume 平均消费倾向;一般消费倾向 t]vv&vk>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o*d(;  
average rate 平均率 +7lr#AvU/  
average revenue 平均收入;平均收益 N|"q6M !ZL  
average stock 平均库存;平均存货 |FaK =e  
average yearly rent 平均年租 j5n"LC+oz  
avoidance of double taxation 避免双重课税 3 %r*~#nz  
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 f2KH&j>~r  
c9nv=?/}f  
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