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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: Ga5*tWj  
A share A股;甲类股份 )\#*~73  
abatement of tax 减税;减扣免税额 7;o:r$08&}  
ABN AMRO Bank N.V. 荷兰银行 S )rr  
above-the-line expenditure 线上项目支出;经常预算支出 60vmjmXl  
above-the-line receipt 线上项目收入;经常预算收入 \1jThJn  
ABSA Asia Limited 南非联合亚洲有限公司 jkx>o?s)z  
absolute change 绝对数值变更 }q`9U!v  
absolute expenditure 实际开支 X'jyR:ut#  
absolute guideline figure 绝对准则数字 ?a3 wBy  
absolute interest 绝对权益 +7}^Y}(  
absolute order of discharge 绝对破产解除令 rP3tFvOH  
absolute profit margin 绝对利润幅度 &U7v=a  
absolute value 实值;绝对值 88~Nrl=co  
absolutely vested interest 绝对既得权益 n82tZpn  
absorbed cost 已吸收成本;已分摊成本 a8J AJkFB  
absorption 吸收;分摊;合并 r=5 S0  
absorption rate 吸收率;摊配率;分摊率 )0-A;X2  
ACB Finance Limited 亚洲商业财务有限公司 ea"X$<s>-  
acceptable form of reciprocity 合理的互惠条件 1hY|XZ%qd  
acceptable rate 适当利率;适当汇率 /iFn =pk1?  
acceptance agreement 承兑协议 AN Fes*8j  
acceptance for honour 参加承兑 Ohk\P;}  
acceptor 承兑人;接受人;受票人 Q-'j131[  
acceptor for honour 参加承兑人 } +}nrJv  
accident insurance 意外保险 hm1s~@oEm  
Accident Insurance Association of Hong Kong 香港意外保险公会 Jg;[k  
accident insurance scheme 意外保险计划 a]u.Uqyx2w  
accident year basis 意外年度基准 iHGVR  
accommodation 通融;贷款 A.vAk''(}+  
accommodation bill 通融票据;空头票据 {&,p<5o  
accommodation party 汇票代发人 7.hBc;%2u  
account balance 帐户余额;帐户结余 bE/|&8  
account book 帐簿 ; R}>SS'  
account collected in advance 预收款项 7]vmtlL  
account current book 往来帐簿 `!vqT 3p,  
account of after-acquired property 事后取得的财产报告 <"5l<E  
account of defaulter 拖欠帐目 94+^K=lAX  
account payable 应付帐款 }ouGxs+^[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {&n- @$?  
account receivable 应收帐款 zsXgpnlHT  
account receivable report 应收帐款报表 F<,pAxl~@  
account statement 结单;帐单;会计财务报表 3p=Xv%xd  
account title 帐户名称;会计科目 E:x@O8F  
accountant's report 会计师报告 ks0Q+YW  
Accountant's Report Rules 会计师报告规则 ?Fl}@EA#M  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %=UD~5!G0  
Accounting Arrangements 《会计安排》 BA c+T  
accounting basis 会计基础 9jTBLp-i#N  
accounting by Official Receiver 破产管理署署长呈交的帐目 ->b5"{t  
Accounting Circular 《会计通告》 v`Jt+?I  
accounting class 会计类别 "Xv} l@  
accounting date 记帐日期;会计结算日期 9 8|sWI3 B  
accounting for money 款项核算 6kH6"  
Accounting Officer 会计主任 jg710.v:  
accounting period 会计报告期;会计期 a yA;6Qt  
accounting policy 会计政策;会计方针 w 0_P9g:  
accounting practice 会计惯例 V1]GOmXz  
accounting principle 会计准则 <R7{W"QTA)  
accounting record 会计记录 -wXeue},>  
accounting report 会计报告 v0\l~_|H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {$z54nvw$  
Accounting Society of China 中国会计学会 1%+-}yo<  
accounting statement 会计报表 qS vV |G  
accounting system 会计制度;会计系统 qLmzA@Cv  
accounting transaction 会计事项;帐务交易 m !*F5x  
accounting treatment 会计处理 P\j\p =  
accounting year 会计年度 =y][j+WH  
accretion 增值;添加 CT[9=wV)m%  
accrual 应计项目;应累算数目 rtuaU=U  
accrual basis 应计制;权责发生制 7 ~~ug  
accrual basis accounting 应计制会计;权责发生制会计 _"1RidhH  
accrue 应累算;应计 [<#j K}g  
accrued benefit 应累算利益 D5lQ0_IeW  
accrued charges 应计费用 VvyRZMR  
accrued cumulative preference share dividend 应累算的累积优先股股息 sG`x |%t  
accrued expenses 应累算费用 X<L=*r^C,=  
accrued interest payable 应付利息;应计未付利息 \jiE :Qt  
accrued interest receivable 应收利息;应计未收利息 |SkQe[t  
accrued right 累算权益 L+8ar9es  
accruing profit 应累算的利润 INN}xZ  
accumulated fiscal reserve 累积财政储备 Xf`e 4  
accumulated profit 累积利润;滚存溢利 |Mb{0mKb  
accumulated reserve 累积储备 lcdhOjz!N  
accumulation of surplus income 累积收益盈余 {$^'oRk  
acquired assets 既得资产 ?P'$Vxl  
acquisition 收购;购置;取得 spV7\Gs.@  
acquisition cost 购置成本 msmW2Zc  
acquisition expenses 购置费用 |T|m5V'l  
acquisition of 100% interest 收购全部股权 mXRkR.zu+  
acquisition of control 取得控制权 4-yK!LR  
acquisition of fixed assets 购置固定资产 CVfV    
acquisition of shell “买壳” x(Bt[=,K3  
acquisition price 收购价 ZM.'W}J{ *  
act of God 天灾 Z=]SAK`  
acting partner 执事合伙人 RsZj  
active market 买卖活跃的市场;交投畅旺的市场;旺市 sUG!dwqqd  
active partner 积极参与的合伙人 3(WijtH  
active trading 交投活跃 2`4m"DtA  
actual circulation 实际流通 FgH7YkKrD  
actual cost 实际成本 [[$C tqLg  
actual expenditure 实际开支;实际支出 ;:6\w!fc  
actual income 实际入息;实际收入;实际收益 \V>5)R n  
actual market 现货市场 N{v)pu.  
actual price 现货价;实际价格 0nb%+],pX  
actual profit 实际利润 TF8#I28AD  
actual quotation 实盘;实际价位;实际报价 p3M!H2W  
actual year basis 按实际年度计算 j9+4},>>CU  
actuals 实货 B->AY.&j  
actuarial investigation 精算调查 fQfn7FaW_\  
actuarial principle 精算原则 e$~[\ w  
actuarial report 精算师报告 wo@ T@Ve~  
Actuarial Society of Hong Kong 香港精算学会 4CM'I~  
actuarial valuation 精算师估值 O52 /fGt  
actuary 精算师 x"b'Pmw  
ad referendum agreement 暂定协议;有待覆核的协定 DG;7+2U  
ad valorem duty 从价税;按值征税 C8-7XQ=B:b  
ad valorem duty system 从价税制 oai=1vt@  
ad valorem fee 从价费 |oPRP1F-;e  
ad valorem tariff 从价关税 GKt."[seV  
additional allowance 额外免税额 36=aahXd\  
additional amount for unexpired risk 未过期风险的额外款额 `;UWq{"  
additional assessable profit 补加应评税利润  pQiC#4b  
additional assessment 补加评税 ]DVr-f ~  
additional commitment 额外承担 D>7a0p784  
additional commitment vote 额外承担拨款 "/'3I/}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (7R?T}  
additional dependent parent allowance 供养父母额外免税额 {,%&}kd>  
additional provision 额外拨款 lb_N"90p  
additional stamp duty 附加印花税 ME)Tx3d  
additional tax 补加税罚款;补加税款 qfDG.Zee#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 tAv3+  
adjudged bankrupt 被裁定破产 I\mF dE  
adjudicated bankrupt 裁定破产人 QC+ Z6WS;  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /JR+WmO  
adjudication of bankruptcy 裁定破产;宣告破产 5NhFjPETr  
adjudication of insolvency 裁定无力偿还债务 %66="1z0@  
adjusted actual 经调整的实数;调整后的实数 t /+;#-  
adjusted current assets 经调整的流动资产;调整后的流动资产 XKWq{,Ks  
adjusted figure 经调整的数字;调整后的数额 *{ rorir  
adjusted liabilities 经调整的负债;调整后的负债 +bznKy!  
adjusted loss 经调整的亏损;调整后的亏损 xgk~%X%K  
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 kq}byv}3I  
adjusted profit 经调整的利润;调整后的利润 2z-Nw <bA  
adjusted surplus 经调整的盈余额;调整后的盈余额 w/6X9d  
adjusted value 经调整的价值;调整后的价值 {'IO  
adjustment 调整;修订;理算〔保险〕 Bv<gVt  
adjustment centre 调剂中心 %,@pV%2  
adjustment lag 调整过程的时间差距;调整时差 _*o <<C\E  
adjustment mechanism 调整机制 Tdi^P}i_  
adjustment of loss 亏损调整 =~;~hZj  
adjustment process 调整过程;调整程序 Fl`U{03  
adjustment range 调整幅度 %YR&>j k  
administered exchange rate 受管制汇率 GLf!i1Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r9ulTv}X  
administration expenses 行政费用 J p?XV<3Z  
administration fee 手续费;行政费 h.EI(Ev"GN  
administration in bankruptcy 破产管理 E{\CE1*  
administration order 遗产管理令 $lxpwO  
administrator 管理人;遗产管理人 r!Eh}0bL  
administrator of the estate 遗产管理人 OijuOLt  
admission of debt 债项承认书 h3@tZL#g  
admission of proof 接纳债权证明 ~q ^o|?  
advance 放贷款项;垫付款项;预支款项;预付款项 JWb +  
advance account 暂支帐目;预付款帐户 b G:\*1T  
advance compensation 预付补偿金 p":u]Xgb  
advance from shareholder 股东垫款 ;E.]:Ia~  
advance pending reimbursement 预支以待日后付还 "6jt$-?  
advanced economy 先进经济体系 d,^O[9UWo  
advancement 预付;预付财产 !UoA6C:  
advances warrant 垫款令 c>LP}PGk  
advancing 贷出 &>\;4E.O5  
adverse balance 逆差 *V2;ds.~  
adverse exchange 逆汇 1/97_:M0~F  
advertisement addressed to shareholders 在报章刊登的致股东通告 <st<oR'  
advice for collection 托收通知书 roQI;gq^  
advice of drawing 提款通知书;汇票通知书 W![K#r5T  
advice of payment 付款通知 [^"*I.Z_  
Advisory Committee [Securities and Futures Commission] $S#Z>d*1!  
谘询委员会〔证券及期货事务监察委员会〕 4A2}3$c9  
Advisory Committee on Diversification 经济多元化谘询委员会 Rt#QW*h\|i  
affidavit 誓章;遗产申报誓章 YmC}q20;  
affidavit of no receipt 述明无收款的誓章 r XJx~ g  
affiliate 联号;联营公司;附属公司 _KM? ?&  
affiliated company 附属公司;联号;联营公司 }B-$}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 30sJ"hF9  
affordability 负担能力 QD@O!}; T  
African Development Bank [AfDB] 非洲开发银行 ?\Z pVL<>  
after-acquired property 事后取得的财产 MH.+pqIv^  
after-hours dealing 市后交易 6m_mma_,&  
after-tax profit 税后盈利;税后利润;税后溢利 aF 2vgE\  
agency agreement 代理协议 lx+;<la  
agency expenses 代理机构的开支 H,% bKl#  
agency fee 代理费  FSMM  
Agency Law 《代理法》 Ph=NH8  
agent 代理人;承销人 HA0!>_I dC  
agent of company 公司代理人 :Qge1/  
agent's fee 代理人费;经纪费 W:i Q& [f  
aggregate 总计;总数;总体数字 RhowhQ)G  
aggregate amount 总款额;总额 c]M+|R5  
aggregate assets and liabilities 总体资产与负债 U"r*kO%  
aggregate at constant price 按固定价格计算的总体数字 _WZx].|A=  
aggregate demand 总需求 g7zl5^o3j  
aggregate gross position 总持仓量 a/V,iCiH  
aggregate limit 总限额 FsED9+/m  
aggregate of salaries tax 合计薪俸税 E*YmHJ:k  
aggregate performance 总体表现;总体业绩 }h^ fX  
aggregate supply 总体供应 Ic0Sb7c  
aggregate surplus 总盈余 /GgID!8  
aggregate total 整体总额 D)-LZbPa  
aggregate value 总值;合计价值 Jt[ug26  
aggregated basis 合计基准 "&={E{pQ  
aggregated net chargeable income 合计应课税入息实额 4;YP\{u  
aggregation 合并计算;合计;总和 8!2)=8|f  
aggregation of incomes of husband and wife 夫妇入息合并计算 sOLh'x f.  
aggregation of property 财产的总和 |Y!^E % *  
agio 差价;贴水 )Eozo4~  
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》 +Csb8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JQKXbsXS  
《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》 F7<mm7BGZ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }eLApFHEDg  
《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》 GKoYT{6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <SNr\/aCRi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *F( qg%1+  
agreement for a settlement 授产协议 'UX^]  
agreement for assignment 转让协议 ~<_#%R!  
agreement for sale 售卖协议;买卖协议 S>dHBR#AD  
agreement for sale and purchase 买卖协议 V48_aL  
agreement for the payment of interest 支付利息协议 gCg hWg{S  
agreement for the repayment of money 还款协议 ]H/,Q6Q  
agreement of reinsurance 再保险协议 pb97S^K[  
Agricultural Bank of China 中国农业银行 UCVYO. 9"  
air passenger departure tax 飞机乘客离境税 WR #XPbk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lR %#R  
airport tax 机场税 &4OJJ9S  
alcohol duty 酒精税 =aVvv+T  
alienation 让与;让渡;转让 9?\cm}^?  
alimony 生活费;赡养费 ^ |MS2'  
All Ordinaries Index [AOI] 所有普通股指数 8]#FvgX  
all risks 全险;综合险 ('7?"npd  
All Sales Record for Stock Market 《股票市场成交报告》 )x!q;^Js9A  
Allied Capital Resources Limited 新联财务有限公司 +<\LY(o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8[@,i|kgg0  
allocation letter 拨款信件 +'m9b7+v  
allocation of fund 分配款项;预留款项 11l=zv  
allocation of profit 利润分配;溢利分配 ->I.D?p  
allocation warrant 拨款令 51ViJdZ  
allotment 分配;配股 vGi<" Sn7  
allotment notice 股份配售通知;配股通知 oZ2:%  
allotment of shares 股份分配 {qw'gJmX  
allowable 可获宽免;免税的 8U@f/ P  
allowable business loss 可扣除的营业亏损 t`6]eRR  
allowable expenses 可扣税的支出 $ #!oejLD  
allowance 免税额;津贴;备抵;准备金 ;}Jv4Z  
allowance for debts 债项的免税额 {gzQ/|}#z-  
allowance for depreciation by wear and tear 耗损折旧免税额 Q9cSrU[$  
allowance for funeral expenses 殡殓费的免税额 ,[ 2N3iH  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7FH-l(W  
allowance for repairs and outgoings 修葺及支出方面的免税额 =Z.0-C>W  
allowance to debtor 给债务人的津贴 ?eTZ>o.p/  
alteration of capital 资本更改 }C @xl9S"  
alternate trustee 候补受托人 [7><^?t V  
amalgamation 合并 diXWm-ZKL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #f(a,,Uu'  
ambit of charges 征税范围;收费范围 .M:&Aj)x16  
amended valuation 经修订的估值  (7X  
American Commodities Exchange 美国商品交易所 QI[WXx p  
American Express Bank Limited 美国运通银行 :0@0muo  
American Stock Exchange 美国证券交易所 _EMX x4J  
amortization 摊销 4]1/{</B|  
amount due from banks 存放银行同业的款项 6?,qysm06  
amount due from banks abroad 存放海外银行同业的款项 xtGit}  
amount due from holding companies 控股公司欠款 SXsszb:_  
amount due from local banks 存放本港银行同业的款项 B}04E^  
amount due to banks 银行同业的存款 |4DN2P  
amount due to banks abroad 海外银行同业的存款 N@PuC>  
amount due to holding companies 控股公司存款 ;\th.!'rn  
amount due to local banks 本港银行同业的存款 w#1BHx  
amount due to outport banks 外埠银行同业的存款 4 6v C/  
amount for note issue 发行纸币的款额 ">7xSWR*4  
amount of bond 担保契据的款额 p@78Xmu?q  
amount of consideration 代价款额 UG.:D';3,  
amount of contribution 供款数额 v^eAQoFLhN  
amount of indebtedness 负债款额 jW&*?6<  
amount of principal of the loan 贷款本金额 oJM; CN  
amount of rates chargeable 应征差饷数额 tzN9d~JZ  
amount of share capital 股本额 6`2i'flv  
amount of sums assured 承保款额 FqJd  
amount of variation 变动幅度 ;8#6da,  
amount of vote 拨款数额 GipiO5)1C  
amount payable 应付款额 X#T|.mCdC  
amount receivable 应收款额 9z4F/tUq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pac ^=|h<q  
analysis 分析 \r aP  
ancillary risk 附属风险 8T"L'{ggWB  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?n<F?~  
annual accounting date 年结日期 {#+K+!SvDX  
annual allowance 每年免税额;年积金;年度津贴;年津 C+\z$/q  
annual balance 年度余额 MY{Kq;FvRP  
annual disposable income 每年可动用收入 "`K_5"F  
annual estimates 周年预算 JRBz/ j  
annual fee 年费 + _ehzo97  
annual general meeting 周年大会 12i`82>;  
annual growth rate 年增率;每年增长率 pej-W/R&  
annual long-term supplement 长期个案每年补助金 T} \>8EEG  
annual pensionable emolument 可供计算退休金的年薪 '[6]W)f  
annual report 年报 :&5u)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BUZ74  
annual return 周年报表;周年申报表;每年报税表格 zecM|S_  
Annual Return Rules 《周年报表规则》 YQ+8lANC  
annual review of consumer prices 每年消费物价回顾 X%-"b`  
annual roll-forward basis 逐年延展方式 ;PVE= z+y  
annual salary 年薪 yVzV]&k  
annual statement 年度报表;年度决算表 4+qo=i  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &5jc &CS  
annuitant 年金受益人 I!F&8B+|  
annuity 年金 H5]q*D2  
annuity contract 年金合约 .+2:~%v6  
annuity on human life 人寿年金 4grV2xtX  
antecedent debt 先前的债项 %^W(sB$b  
ante-dated cheque 倒填日期支票 \aSc2Ml]3n  
anticipated expenditure 预期开支 &7kLSb&|;  
anticipated net profit 预期纯利 bZSt<cH3  
anticipated revenue 预期收入 =?L16mu1&  
anti-inflation measure 反通货膨胀措施 )%/ Ni^  
anti-inflationary stance 反通货膨胀立场 $o9^b Z  
apparent deficit 表面赤字 :hO B  
apparent financial solvency 表面偿债能力 y<gRl/e  
apparent partner 表面合伙人 vy [7I8f{  
application for personal assessment 个人入息课税申请书 c-zW 2;|61  
application of fund 资金应用 jB -A d8  
application to release as liquidator and to destruct the books of accounts and documents FM3.z)>  
申请免除清盘人职务及毁灭帐簿与文件 0<A*I{,4L  
appointed actuary 委任精算师 gT[]"ZT7  
appointed auditor 委任核数师;委任审计师 6jMc|he  
appointed trustee 委任的受托人 gRs @T<k2  
appointer 委任人 s4 , `  
apportioned pro rata 按比例分摊  k=t{o  
apportionment 分配;分摊 wR 2`*.O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nba1!5:M  
apportionment formula 分摊方程式 LB7$&.m'B  
apportionment of estate duty 遗产税的分摊 IF&edP[V  
appraisal 估价;评估 v7j/_;JE;  
appreciable growth 可观增长 Ku6ndc  
appreciable impact 显着影响 DM6(8df(  
appreciable increase 可观增长 u<"-S63+  
appreciation 增值;升值 vzAY+EEx  
appreciation against other currencies 相对其他货币升值 o7tlkSZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,*Wh{)  
appreciation tax 增值税 m k~F@  
appropriation 拨款;拨用;拨付 <F}j;mX  
appropriation account 拨款帐目 Lz9|"F"V  
Appropriation Bill 拨款法案 iMM9a;G+  
appropriation-in-aid system 补助拨款办法 <qoc)p=__  
approved assets 核准资产 1=_?Wg:   
approved basket stock 认可一篮子证券 4 J9Y  
approved budget 核准预算 >]Mhkf/=)  
approved charitable donation 认可慈善捐款 Ye^#]%m  
approved charitable institution 认可慈善机构 varaBFD  
approved currency 核准货币;认可货币 1h]nE/T.O  
approved estimates 核准预算 JWM4S4yZHR  
approved estimates of expenditure 核准开支预算 R74RJi&  
approved overseas insurer 核准海外保险人 iMYJVB=  
approved overseas trust company 核准海外信托公司 i @M^l`w  
approved pooled investment fund 核准汇集投资基金 0kp{`3ce  
approved provident fund scheme 认可公积金计划 c#9=o;1El  
approved provision 核准拨款 j`u2\ ;  
approved redeemable share 核准可赎回股份 WYvcN8F  
approved regional stock 认可地区性证券 f#38QP-T  
approved retirement scheme 认可退休金计划 \V j7%ph  
approved subordinated loan 核准附属贷款 nKwOSGPQt  
arbitrage 套戥;套汇;套利 _B&;z $  
arbitrageur 套戥者;套汇者 Y qKQm+G  
arbitrary amount 临时款项 *wdNZ  
arrangement 措施;安排;协定 3cqc<  
arrears 欠款 M%13b$i~f  
arrears of pay 欠付薪酬 J"eE9FLM  
arrears of revenue 逾期未收税款;逾期未收的帐项 RXO}mu]Iu  
articles of association 组织章程;组织细则;组织章程细则 M&(0n?R"R  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7 A{R0@  
ascertainment of profit 确定利润 P`CQ)o  
"Asia Clear" “亚洲结算系统” 1b7Q-elG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *[3tGiUJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 % y` tDR  
Asian Development Fund [ADF] 亚洲发展基金 IjPt JwW`A  
Asian dollar bond 亚洲美元债券 QF.M%she+  
Asian dollar market 亚洲美元市场 _Pw5n mH c  
Asian dollar rate 亚洲美元利率 1N.weey}W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qpB8ujj<V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /u"K`y/*j\  
asked price 沽盘;喊价;索价;卖方报价 /KgP<2p  
assessable income 应评税入息 '8^>Z.~V  
assessable loss 应评税亏损 2ak*aI  
assessable profit 应评税利润  =VSUE Pq  
assessable value 应评税值 E_xCRfw_i]  
assessed profit 估定利润 AhV V  
assessed value 经评估价值 + VhD]!  
assessment 评税;评定;估价;评税单 N@? z&urQi  
assessment number 评税编号;估价编号 R"`<ZY6(Ou  
assessment of additional tax 补加税评税 0$R}_Ok  
assessment of performance 业绩评估;实绩评价 Nk\/lK\  
Assessor 评税主任 xCU pMB7  
asset price bubbles 资产价格泡沫 ?D M!=.]  
asset-backed securities 具资产保证的证券 AbMf8$$3SH  
assets accretion 资产增值 k _Bz@^J  
assets and liabilities 资产与负债 2reQd47  
assets betterment statement 资产递增表;资产改进表 .L3D]  
assets lending 实物放款;有抵押贷款 v00w GOpW  
assets of the company passing on the death 死者去世时转移的公司资产 J.,7d ,  
assets pledged as security for liabilities 用作负债抵押的资产 U)S!@ 2(4  
assets portfolio 资产投资组合 > 8!9  
assets price 资产价格 a [BIY&/Q  
assets quality 资产质素 V?C a[  
assets realization 资产变现 %vWh1-   
assets refinancing arrangement 资产再集资安排 #"JtH"pF  
assets securitization 资产证券化 !y;xt?  
assets situated outside Hong Kong 在香港以外地方的资产 /:w.Zf>B9  
assets stripping 削减资产;拆卖资产 KFHcHz  
assets value 资产值 l !R >I7  
assignee 承让人 78zwu<ET  
assignment 转让;转让书;转让契 D89 (u.h  
assignment of interest 权益转让 I|P#|0< 2  
assignment of letters patent and trade mark 专利证书及商标转让 ;0 9~#Wop  
assignment of property 物业转让;物业转让书 Q$S|LC  
assignment right 转让权 D14i]  
assignor 转让人 qAVZ&:#  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Z&Z= 24q_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w"FBJULzn9  
associate member 附属会员 ^1+=HdN,  
associated body corporate 相联法人团体 d/I*$UC  
associated company 相联公司;联属公司 X|pOw,"  
associated corporation 相联法团 3Yf!H-(\uB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S4>1d-  
公认会计师公会〔英国〕 K1|xatx1V  
Association of Futures Exchange Brokers 香港期货经纪协会 ?wj1t!83  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $s9YU"  
association of underwriters 承保人组织 "xMnD(p  
assumption of control 接管 ,uhOf! |  
assurance 担保;保险;转易;转易书 zqGo7;;#  
assurance of interest 权益的转易 uRRp8hht  
at 19XX price 按一九XX年价格计算 $mDlS  
at a discount 按赔价计算;按贴水价格计算;打折扣 OO?BN!  
at a premium 按溢价计算;按升水价格计算 _Dg|Iz,Uh  
at call 通知付款;按通知 iJEKLv  
at constant market price 按固定市价计算 MryY<s  
at constant price 按固定价格计算 5tu 4uYp;  
at cost 按成本计算 Ov~>* [  
at current market price 按当时市价计算;按现时市价计算 )tR@\G>%  
at current price 按当时价格计算;按现时价格计算 9d >AnTf&H  
at factor cost 按要素成本计算;按生产要素成本计算 :LMLY<8>9  
at money-of-the-day price 按付款当日价格计算 6+_qGV  
at or better 按指定或较佳价位〔买卖指令〕 Xp_G9I,+  
at par 按面值计算;平价 %D<>F&h  
at sight 见票即付 {wVJv1*l  
at the close 按收市盘 &/]g@^h9  
at the opening 按开市盘 L=-v>YL+  
attestation 见证;见证条款 KFn[  
at-the-money option 平价期权 drf?7%v  
attorney 受权人;受托代表人  jf~-;2  
attornment 新拥有人承认书 @6z]Xb  
attributable profit 可归属利润 6 #Afj0  
attributable share value 可归属股份价值 {);<2]o| 6  
Auckland Stock Exchange 奥克兰证券交易所 ~e<h2/Xc  
auction 拍卖  C\5"Kb  
auctioneer 拍卖商 :x@j)&  
audit 审计;核数 ZE0D=  
Audit Commission 审计署 V.kRV{43  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rh 7%<xb>  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 & 0%x6vea  
audit review 帐目审查 LIMPWw g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GUdVsZjz(  
audited account 审计帐目;经审计的帐目 vvcA-k?  
audited annual account 经审计的周年帐目 H D{2nZT  
audited balance sheet 经审计的资产负债表 ^,N=GZRWW  
auditor 核数师;核数主任;审计师 dG*2-v^G  
auditor's certificate 核数师证明书;审计师证明书 =?gDM[t^  
auditor's report 核数师报告;审计师报告 B|6_4ry0U  
Aussie bond 澳元债券 QwgP+ M+  
austerity budget 紧缩预算 3!0~/8!f@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e?)ic\K  
Australia All Ordinaries Index 澳洲所有普通股票指数 6]5e(J{Fz  
Australian Dollar [AUD] 澳元 YO`V'6\  
Australian Options Market 澳大利亚期权市场 ?'r=>'6D  
Australian Securities Commission 澳洲证券事务监察委员会 |$a!Zx94^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UU" '  
Australian Stock Exchange 澳大利亚证券交易所 d{G*1l(X  
Austrian Schilling [ATS] 奥地利先令 We*&\e+"T  
authentication 认证;鉴证 *B1%-  
authority to purchase 委托购买证;委购书 l5esx#([*R  
authorization 认可;核准;授权;授权书 zY&/^^y  
authorization by direction 指示授权 qA5PIEvdq  
authorization by instruction 指令授权 Ij9ezNZT=  
authorization by warrant 令状授权 %[H|3  
authorization of unit trust 单位信托的认可 a\?-uJ+  
authorized agent 指定代理人 4-veO3&.h  
authorized capital 法定资本 ftwn<B  
authorized clerk 出市员 ,f?+QV\T.  
authorized dealer 认可交易商 f{eMh47 NC  
authorized financial institution 认可财务机构 U *']7-  
authorized fund 认可基金 k86j& .m_  
authorized fund house 获授权的基金公司;认可基金公司 P\2UIAPa\b  
authorized institution 认可机构 }0z]sYI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t }q \.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9L9+zs3 k  
authorized insurer 获授权保险人;获认可承保人 ^4 ?LQ[t'  
authorized investment 特准投资项目 < k?jt  
authorized person 获授权人 A~MIFr/8  
authorized representative 获授权代表 Z_}[hz$  
authorized share capital 法定股本 +_ZXzzcO<  
automated quotation system 自动报价系统 oVYW '~OID  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yV/A%y-P  
自动交易系统〔香港期货交易所有限公司〕 vo JmNH  
automatic adjustment mechanism 自动调整机制 /7[X_)OG  
automatic adjustment system 自动调整系统 ~gJJ@j 0n  
Automatic Clearing House 自动票据交换所 <b$.{&K  
automatic exchange rates accumulation system 自动化汇率累集系统 }6!*H!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 40)Ti  
automatic teller machine [ATM] 自动柜员机 iX\]-_D  
autopay 自动转帐 Qy_! +q  
available assets 可用资产 S<bsrS*$  
available fiscal reserve 现存财政储备 ;j^C35  
available profit 可用利润 8ZPjzN>c6  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 mKN#dmw6  
average 平均;平均数;海损 N!iugGL  
average basic salary 平均基本薪金 5}MjS$2og  
average consumer expenditure 平均消费开支;一般消费开支 1DT}_0{0Q  
average cost 平均成本 7r,h[9~e  
average cost of land production 增辟土地平均成本 deVbNg8gs  
average daily turnover 平均每日成交额 UG:S!w'  
average daily wage rate 平均每日工资率 na,i(m?l  
average expenditure pattern 平均开支模式 1]% ]"JbV  
average growth rate 平均增长率 %6eQ;Rp*  
average net fixed assets 固定资产平均净值 +(l(|lQy$  
average of relatives 相对价格平均数 >4&s7][Q|  
average price 平均价格 NT&sk rzW  
average propensity to consume 平均消费倾向;一般消费倾向 pRrokYM d  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wseb]=U  
average rate 平均率 k1HVvMD<  
average revenue 平均收入;平均收益 dD.;P=AP  
average stock 平均库存;平均存货 "Q <  
average yearly rent 平均年租 FhVoN}  
avoidance of double taxation 避免双重课税 lbUUf}   
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 |h(05Kbk  
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