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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: 1<W4>~,wj  
A share A股;甲类股份 jom} _  
abatement of tax 减税;减扣免税额 D/S>w(=  
ABN AMRO Bank N.V. 荷兰银行 I mPu}  
above-the-line expenditure 线上项目支出;经常预算支出 UAx.Qq  
above-the-line receipt 线上项目收入;经常预算收入 %oh`EGmVP  
ABSA Asia Limited 南非联合亚洲有限公司 UH 47e  
absolute change 绝对数值变更 FDVI>HK @  
absolute expenditure 实际开支 E/~"j  
absolute guideline figure 绝对准则数字 !dyxE'T2  
absolute interest 绝对权益 &e-#|p#v  
absolute order of discharge 绝对破产解除令 Z6IJo%s  
absolute profit margin 绝对利润幅度 H~?*KcZ 0\  
absolute value 实值;绝对值 cuQ7kECV  
absolutely vested interest 绝对既得权益 29a_ZU7e6  
absorbed cost 已吸收成本;已分摊成本 b(#"w[|  
absorption 吸收;分摊;合并 YN%=Oq  
absorption rate 吸收率;摊配率;分摊率 j<ABO")v  
ACB Finance Limited 亚洲商业财务有限公司 qe5tcv}u  
acceptable form of reciprocity 合理的互惠条件 stg30><  
acceptable rate 适当利率;适当汇率 >'} Y1_S5  
acceptance agreement 承兑协议 [y|^P\D  
acceptance for honour 参加承兑 ;wJ7oj<  
acceptor 承兑人;接受人;受票人 5\akI\  
acceptor for honour 参加承兑人 r~$}G-g  
accident insurance 意外保险 7P/?wv9+n*  
Accident Insurance Association of Hong Kong 香港意外保险公会 [$( sUc(%  
accident insurance scheme 意外保险计划 4_Qa=T8  
accident year basis 意外年度基准 y+4?U  
accommodation 通融;贷款 }BI~am_  
accommodation bill 通融票据;空头票据 ,DQGv_  
accommodation party 汇票代发人 L$Hx?^3  
account balance 帐户余额;帐户结余 z(g%ue\  
account book 帐簿 :DtZ8$I`]C  
account collected in advance 预收款项 UF&0 & `@  
account current book 往来帐簿 Vs_\ykO  
account of after-acquired property 事后取得的财产报告 r6d0x  
account of defaulter 拖欠帐目 k4qLB1&,  
account payable 应付帐款 HGO#e  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !,cQ'*<W8-  
account receivable 应收帐款 Z/2,al\  
account receivable report 应收帐款报表 3]O`[P,*%  
account statement 结单;帐单;会计财务报表 ,f8}q]FTA  
account title 帐户名称;会计科目 /S:w&5e  
accountant's report 会计师报告 MU_!&(X_  
Accountant's Report Rules 会计师报告规则 >Z#uFt0<Pm  
accounting and auditing procedure 会计与审计程序;会计与核数程序 )-bD2YA{  
Accounting Arrangements 《会计安排》 5h`m]#YEG  
accounting basis 会计基础 $}qDV> qo  
accounting by Official Receiver 破产管理署署长呈交的帐目 %f3c7\=C  
Accounting Circular 《会计通告》 *QbM*oH  
accounting class 会计类别 Pm$F2YrO3  
accounting date 记帐日期;会计结算日期 FU_fCL8yA  
accounting for money 款项核算 t8+?U^j  
Accounting Officer 会计主任 q';&SR#"`K  
accounting period 会计报告期;会计期 Sm$p\ORa  
accounting policy 会计政策;会计方针 h5L=M^z!>  
accounting practice 会计惯例 !]$V9F{K  
accounting principle 会计准则 UWQtvQ f  
accounting record 会计记录 ;[(= kOI  
accounting report 会计报告 +7| [b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]Nnxnp  
Accounting Society of China 中国会计学会 @GN(]t&3  
accounting statement 会计报表 9{_8cpm4  
accounting system 会计制度;会计系统 b;S6'7Jf9  
accounting transaction 会计事项;帐务交易 N]B)Fb  
accounting treatment 会计处理 VZ\O9lD  
accounting year 会计年度 @ SU8\:(U  
accretion 增值;添加 X AQGG>  
accrual 应计项目;应累算数目 PT3>E5`Nu  
accrual basis 应计制;权责发生制 _Zh2eXWdjM  
accrual basis accounting 应计制会计;权责发生制会计 4bP13f  
accrue 应累算;应计 $Mdbt o~<  
accrued benefit 应累算利益 LtC~)R  
accrued charges 应计费用 R<"2%oY  
accrued cumulative preference share dividend 应累算的累积优先股股息 %tT"`%(+  
accrued expenses 应累算费用 %lN2n,AK  
accrued interest payable 应付利息;应计未付利息 !\QeBd+  
accrued interest receivable 应收利息;应计未收利息 wk" l[cH>  
accrued right 累算权益 `_|aeoK_  
accruing profit 应累算的利润 L ;6b+I  
accumulated fiscal reserve 累积财政储备 u3U4UK  
accumulated profit 累积利润;滚存溢利 30D: ZmlY  
accumulated reserve 累积储备 !n|#|.0m  
accumulation of surplus income 累积收益盈余 EJ1Bq>u7  
acquired assets 既得资产 >BBl 7  
acquisition 收购;购置;取得 cppL0myJ  
acquisition cost 购置成本 7$!yfMttu  
acquisition expenses 购置费用 H5~1g6b@  
acquisition of 100% interest 收购全部股权 kW#S]fsfU  
acquisition of control 取得控制权 q[-|ZA bbr  
acquisition of fixed assets 购置固定资产 n'T He|:I  
acquisition of shell “买壳” ?N:B  
acquisition price 收购价 rvW!7 -R  
act of God 天灾 *D2Nm9sl  
acting partner 执事合伙人 t5xb"F   
active market 买卖活跃的市场;交投畅旺的市场;旺市 Rv98\VD"  
active partner 积极参与的合伙人 85'nXYN{d  
active trading 交投活跃 Y=r!2u6r~  
actual circulation 实际流通 djW cbC=g_  
actual cost 实际成本 )D;*DUtMVm  
actual expenditure 实际开支;实际支出 ~e{H#*f&1/  
actual income 实际入息;实际收入;实际收益 =/[ltUKs:a  
actual market 现货市场 JjQ8|En  
actual price 现货价;实际价格 yH^f\u0  
actual profit 实际利润 n|WfaJQZ  
actual quotation 实盘;实际价位;实际报价 +#4]o }6G  
actual year basis 按实际年度计算 tv0Ha A  
actuals 实货 T=WNBqKo]  
actuarial investigation 精算调查 UH[<&v  
actuarial principle 精算原则 hR-K@fS%l'  
actuarial report 精算师报告 :Zza)>l  
Actuarial Society of Hong Kong 香港精算学会 nP<S6:s:  
actuarial valuation 精算师估值 +=7:4LFOL  
actuary 精算师 `ruNA>M  
ad referendum agreement 暂定协议;有待覆核的协定 _3/ec]1  
ad valorem duty 从价税;按值征税 -;$nb~y  
ad valorem duty system 从价税制 ;J]25j]]  
ad valorem fee 从价费 w!\3ICB  
ad valorem tariff 从价关税 ^=^$tF  
additional allowance 额外免税额 _K'7(d0z  
additional amount for unexpired risk 未过期风险的额外款额 N>0LQ MI  
additional assessable profit 补加应评税利润 k'Gw!p}  
additional assessment 补加评税 -ey)J +?t  
additional commitment 额外承担 TjxA#D)   
additional commitment vote 额外承担拨款 L1sqU-gt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +Gow5-(  
additional dependent parent allowance 供养父母额外免税额 %#u.J  
additional provision 额外拨款 l;OYUq~F  
additional stamp duty 附加印花税 8'_ 0g[s  
additional tax 补加税罚款;补加税款 /prYSRn8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <?YA,"~  
adjudged bankrupt 被裁定破产 9t?L\  
adjudicated bankrupt 裁定破产人 Vo\H<_=G  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >)NQH9'1  
adjudication of bankruptcy 裁定破产;宣告破产 ~O{W;Cyh  
adjudication of insolvency 裁定无力偿还债务 \6o\+OQk  
adjusted actual 经调整的实数;调整后的实数 3+ =I;nj  
adjusted current assets 经调整的流动资产;调整后的流动资产 YGp)Oy}:  
adjusted figure 经调整的数字;调整后的数额 /;Yy@oc  
adjusted liabilities 经调整的负债;调整后的负债 `N}d}O8   
adjusted loss 经调整的亏损;调整后的亏损 b0rX QMu  
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 \:Za[6  
adjusted profit 经调整的利润;调整后的利润 ; DDe.f"  
adjusted surplus 经调整的盈余额;调整后的盈余额 | f\D>Y%)  
adjusted value 经调整的价值;调整后的价值 eZH~je{1  
adjustment 调整;修订;理算〔保险〕  x0A7O  
adjustment centre 调剂中心 /_)l|<k+V  
adjustment lag 调整过程的时间差距;调整时差 <*<U!J-i  
adjustment mechanism 调整机制 z}+i=cAN  
adjustment of loss 亏损调整 ]!Oue_-;  
adjustment process 调整过程;调整程序 Lu=O+{*8  
adjustment range 调整幅度 GKZN}bOm\  
administered exchange rate 受管制汇率 ?iv=53<c#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :HRT 2I  
administration expenses 行政费用 y(5:}x&E  
administration fee 手续费;行政费 dY!u)M;~~  
administration in bankruptcy 破产管理 xr[Vp  
administration order 遗产管理令 s9O2k}]  
administrator 管理人;遗产管理人 >zs5s  
administrator of the estate 遗产管理人 CE ~@}`  
admission of debt 债项承认书 _okWQvdH  
admission of proof 接纳债权证明 (?>cn_m  
advance 放贷款项;垫付款项;预支款项;预付款项 oh~: ,  
advance account 暂支帐目;预付款帐户 M&KyA  
advance compensation 预付补偿金 +Rwx% =  
advance from shareholder 股东垫款 -:<lkq&/  
advance pending reimbursement 预支以待日后付还 [|RjHGf  
advanced economy 先进经济体系 )K;]y-Us[  
advancement 预付;预付财产 };b1ahaG  
advances warrant 垫款令 irKIy  
advancing 贷出 k_ Y~;P@  
adverse balance 逆差 Dz;HAyPj  
adverse exchange 逆汇 Mzkkc QLK  
advertisement addressed to shareholders 在报章刊登的致股东通告 bcH_V| 5}  
advice for collection 托收通知书 U]R~gy}#  
advice of drawing 提款通知书;汇票通知书 S_ b/DO  
advice of payment 付款通知 Xj@+{uvQB  
Advisory Committee [Securities and Futures Commission] `)K y0&?  
谘询委员会〔证券及期货事务监察委员会〕 \+m$  
Advisory Committee on Diversification 经济多元化谘询委员会 *jITOR!uF`  
affidavit 誓章;遗产申报誓章 pK}=*y~$  
affidavit of no receipt 述明无收款的誓章 ?mv:neh  
affiliate 联号;联营公司;附属公司 IRW^ok.'b!  
affiliated company 附属公司;联号;联营公司 V5p0h~PK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jVWK0Zba  
affordability 负担能力 qf#)lyr<D6  
African Development Bank [AfDB] 非洲开发银行 poT&-Ic[  
after-acquired property 事后取得的财产 (=u'sn:s  
after-hours dealing 市后交易 94/BG0  
after-tax profit 税后盈利;税后利润;税后溢利 pHC /(6?  
agency agreement 代理协议 .c+9P<VmC}  
agency expenses 代理机构的开支 QkQ!Ep(  
agency fee 代理费 :Ht; 0|[H  
Agency Law 《代理法》 28I^$> [  
agent 代理人;承销人 K pHw-6"  
agent of company 公司代理人 YcDe@Zuwn  
agent's fee 代理人费;经纪费 @S^ASDuQU7  
aggregate 总计;总数;总体数字 {ci.V*:"  
aggregate amount 总款额;总额 `@Oa lg  
aggregate assets and liabilities 总体资产与负债 +ulagE|7  
aggregate at constant price 按固定价格计算的总体数字 !*{q^IO9v&  
aggregate demand 总需求 O_~7Glu  
aggregate gross position 总持仓量 Yh<WA>=  
aggregate limit 总限额 -_N)E ))G  
aggregate of salaries tax 合计薪俸税 ;9a 6pz<  
aggregate performance 总体表现;总体业绩 `]i []|  
aggregate supply 总体供应 %*}Y6tl'|  
aggregate surplus 总盈余 "ju'UOcS/  
aggregate total 整体总额 iE].&>w  
aggregate value 总值;合计价值 F@YKFk+a  
aggregated basis 合计基准 BuOgOYh9  
aggregated net chargeable income 合计应课税入息实额 B?bW1  
aggregation 合并计算;合计;总和 >jg0s)RA'  
aggregation of incomes of husband and wife 夫妇入息合并计算 r! %;R?c  
aggregation of property 财产的总和 |nUl\WRd\  
agio 差价;贴水 %aRT>_6"  
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》 WXw}^v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GVGlVAo|@  
《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》 V3Z]DA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g}LAks  
《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》 0#_'o ,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i3$$,W!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fyknP)21I  
agreement for a settlement 授产协议 L gk   
agreement for assignment 转让协议 dT|vYK}\  
agreement for sale 售卖协议;买卖协议 sD;M!K_  
agreement for sale and purchase 买卖协议 a_~=#]a  
agreement for the payment of interest 支付利息协议 k[j90C5  
agreement for the repayment of money 还款协议 U8$4 R,+  
agreement of reinsurance 再保险协议 Mkxi~p%<r  
Agricultural Bank of China 中国农业银行 WKfkKk;G  
air passenger departure tax 飞机乘客离境税 &7e)O=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 qet>1<  
airport tax 机场税 GL$De,V  
alcohol duty 酒精税 X{xBYZv4  
alienation 让与;让渡;转让 #%0Bx3uM  
alimony 生活费;赡养费 W~1~k{A  
All Ordinaries Index [AOI] 所有普通股指数 avQJPB)}Sb  
all risks 全险;综合险 "R>FqX6FB  
All Sales Record for Stock Market 《股票市场成交报告》 CusF/>  
Allied Capital Resources Limited 新联财务有限公司 :aCrX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $;N*cH~  
allocation letter 拨款信件 4<dcB@v  
allocation of fund 分配款项;预留款项 *cuuzi&  
allocation of profit 利润分配;溢利分配 E H:T  
allocation warrant 拨款令 FzQTDu9  
allotment 分配;配股 'k0[rDFc#3  
allotment notice 股份配售通知;配股通知 Pz*_)N}j >  
allotment of shares 股份分配 m0n)dje  
allowable 可获宽免;免税的 r0;:t   
allowable business loss 可扣除的营业亏损 -a,-J]d0+  
allowable expenses 可扣税的支出 <EO$]>;0  
allowance 免税额;津贴;备抵;准备金 dO> VwP  
allowance for debts 债项的免税额 '7^M{y/dU  
allowance for depreciation by wear and tear 耗损折旧免税额 RD7^&  
allowance for funeral expenses 殡殓费的免税额 sUJ%x#u}Fk  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )SF}2?7e  
allowance for repairs and outgoings 修葺及支出方面的免税额 `{k"8#4:qA  
allowance to debtor 给债务人的津贴 1RcSTg  
alteration of capital 资本更改 U1_@F$mq<  
alternate trustee 候补受托人 P262Q&.}d  
amalgamation 合并 H,fZ!8(A_)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )L{ghy  
ambit of charges 征税范围;收费范围 ^D eERB  
amended valuation 经修订的估值 R0ID2:i]F  
American Commodities Exchange 美国商品交易所 58\&/lYW  
American Express Bank Limited 美国运通银行 XR2~Q)@  
American Stock Exchange 美国证券交易所 TxjYrzC  
amortization 摊销 nRL. ppUI  
amount due from banks 存放银行同业的款项 x+ncc_2n&D  
amount due from banks abroad 存放海外银行同业的款项 _.IxRk)T  
amount due from holding companies 控股公司欠款 gI^o U 4mq  
amount due from local banks 存放本港银行同业的款项 BS Iy+  
amount due to banks 银行同业的存款 %,Sf1fUJ  
amount due to banks abroad 海外银行同业的存款 3s\.cG?`r  
amount due to holding companies 控股公司存款 3$.deYa$R  
amount due to local banks 本港银行同业的存款 c\B|KhDk  
amount due to outport banks 外埠银行同业的存款 X[ q+619  
amount for note issue 发行纸币的款额 3vhnwDcK  
amount of bond 担保契据的款额 "k*PA\U  
amount of consideration 代价款额 g VQjL+_W  
amount of contribution 供款数额 Nkxm m/Z  
amount of indebtedness 负债款额 0"2=n.##  
amount of principal of the loan 贷款本金额 m(RXJORI  
amount of rates chargeable 应征差饷数额 *n" /a{6>  
amount of share capital 股本额 UcBe'r}G  
amount of sums assured 承保款额 \PDd$syDA  
amount of variation 变动幅度 NI#X @  
amount of vote 拨款数额 mMsTyM-f  
amount payable 应付款额 +zXEYc  
amount receivable 应收款额 ]8q3>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kt`nbm|aw  
analysis 分析 VE+IKj!VG0  
ancillary risk 附属风险 '!l 1=cZD  
annual account 周年帐目;周年帐目报表;年度决算;年结 4wC+S9I#E^  
annual accounting date 年结日期 l^ZI* z7N  
annual allowance 每年免税额;年积金;年度津贴;年津 /VmR<C?h  
annual balance 年度余额 R\o<7g-|  
annual disposable income 每年可动用收入 yFDv6yJ.  
annual estimates 周年预算 m_?d=o  
annual fee 年费 06$!R/K  
annual general meeting 周年大会 ST\$=  
annual growth rate 年增率;每年增长率 0#w?HCx=  
annual long-term supplement 长期个案每年补助金 "Rn 3lj0  
annual pensionable emolument 可供计算退休金的年薪 |D, +P  
annual report 年报 @d Jr/6Yx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nJ~drG}TD  
annual return 周年报表;周年申报表;每年报税表格 Ee`1F#c  
Annual Return Rules 《周年报表规则》 !x!07`+^u  
annual review of consumer prices 每年消费物价回顾 qM#R0ZUIe\  
annual roll-forward basis 逐年延展方式 G}&Sle]  
annual salary 年薪 tOfg?)h{dc  
annual statement 年度报表;年度决算表 ]-ZEWt6lsc  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 me[DmiM,  
annuitant 年金受益人 ylt`*|$  
annuity 年金 /pF `8$  
annuity contract 年金合约 :0s]U_h  
annuity on human life 人寿年金 x|yEt O&  
antecedent debt 先前的债项 .e=C{  
ante-dated cheque 倒填日期支票 A.hd Kl  
anticipated expenditure 预期开支 Yjx|9_|Xn  
anticipated net profit 预期纯利 {?'fyEeg  
anticipated revenue 预期收入 R|wGU)KEc'  
anti-inflation measure 反通货膨胀措施 _.L4e^N&UO  
anti-inflationary stance 反通货膨胀立场 <n]x#0p  
apparent deficit 表面赤字 D9j3Xu  
apparent financial solvency 表面偿债能力 Q}-~O1  
apparent partner 表面合伙人 dtpoU&?6s  
application for personal assessment 个人入息课税申请书 XC.%za8  
application of fund 资金应用 @|Rrf*J?%  
application to release as liquidator and to destruct the books of accounts and documents e{m2l2Tx:  
申请免除清盘人职务及毁灭帐簿与文件  -_`>j~  
appointed actuary 委任精算师 ,o)d3g-&g  
appointed auditor 委任核数师;委任审计师 %-d]X{J:  
appointed trustee 委任的受托人 76u&EG%  
appointer 委任人 `uC@nJ  
apportioned pro rata 按比例分摊 Pp )3(T:  
apportionment 分配;分摊 ?O>V%@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <=f}8a.R3  
apportionment formula 分摊方程式 9K9DF1SOa  
apportionment of estate duty 遗产税的分摊 =i~}84>  
appraisal 估价;评估 -jMJAYjV  
appreciable growth 可观增长 <~ Sz04  
appreciable impact 显着影响 7)s^8+  
appreciable increase 可观增长 "~D]E7Q3y  
appreciation 增值;升值 E9;|'Vy<E  
appreciation against other currencies 相对其他货币升值 (\SA *.)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _q~=~nub  
appreciation tax 增值税 ANgw"&&>(  
appropriation 拨款;拨用;拨付 9W(dmde>  
appropriation account 拨款帐目 lbpq_=  
Appropriation Bill 拨款法案 V0)fZS@tf  
appropriation-in-aid system 补助拨款办法 $m42:amM  
approved assets 核准资产 \Ym5<];E  
approved basket stock 认可一篮子证券 x g0iN'e'K  
approved budget 核准预算 ,_Z+8  
approved charitable donation 认可慈善捐款 j ?MAED  
approved charitable institution 认可慈善机构 By%=W5  
approved currency 核准货币;认可货币 3-&QRR#p  
approved estimates 核准预算 [7[0^ad  
approved estimates of expenditure 核准开支预算 LqA@&H  
approved overseas insurer 核准海外保险人 eut-U/3:#  
approved overseas trust company 核准海外信托公司 l5"OIq  
approved pooled investment fund 核准汇集投资基金 =Q.^c.sw  
approved provident fund scheme 认可公积金计划 8QM(?A  
approved provision 核准拨款 D:erBMKv,  
approved redeemable share 核准可赎回股份 u,&^&0K,  
approved regional stock 认可地区性证券 v8y1b%  
approved retirement scheme 认可退休金计划 L21VS ,#I  
approved subordinated loan 核准附属贷款 9=UkV\m)  
arbitrage 套戥;套汇;套利 b j'Xg  
arbitrageur 套戥者;套汇者 >uSy  
arbitrary amount 临时款项 ';<0/U  
arrangement 措施;安排;协定 xXM{pd  
arrears 欠款 utIX  %0  
arrears of pay 欠付薪酬 %"P,1&\^  
arrears of revenue 逾期未收税款;逾期未收的帐项 Dc_yM  
articles of association 组织章程;组织细则;组织章程细则 @;'o2   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C+TI]{t  
ascertainment of profit 确定利润 _'(,  
"Asia Clear" “亚洲结算系统” uuQ(&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o93`|yWl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W VI{oso#  
Asian Development Fund [ADF] 亚洲发展基金 -?0qf,W.  
Asian dollar bond 亚洲美元债券 yxH ( c  
Asian dollar market 亚洲美元市场 rYbpih=x  
Asian dollar rate 亚洲美元利率 ({q?d[q[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6q{HU]N+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6Udov pl  
asked price 沽盘;喊价;索价;卖方报价 2o'Wy  
assessable income 应评税入息 _ ]Z s,Hy  
assessable loss 应评税亏损 q#s,- uu  
assessable profit 应评税利润 !TUrQ  
assessable value 应评税值 ,gS;m &!'J  
assessed profit 估定利润 ?O8ViB?2  
assessed value 经评估价值 9M:O0)s  
assessment 评税;评定;估价;评税单 cZ|\.0-  
assessment number 评税编号;估价编号 v#!%GEg1r  
assessment of additional tax 补加税评税 v61[.oS  
assessment of performance 业绩评估;实绩评价  Y*14v~\'  
Assessor 评税主任 /K(o]J0F  
asset price bubbles 资产价格泡沫 THS.GvT9[  
asset-backed securities 具资产保证的证券 <>8WQn,K  
assets accretion 资产增值 c`o7d)_Ke  
assets and liabilities 资产与负债 }b-g*dn]5  
assets betterment statement 资产递增表;资产改进表 QnJZr:4b  
assets lending 实物放款;有抵押贷款 2K3{hxB  
assets of the company passing on the death 死者去世时转移的公司资产 8p:j&F  
assets pledged as security for liabilities 用作负债抵押的资产 g4l !xT  
assets portfolio 资产投资组合  w/kt3Lw  
assets price 资产价格 I= &stsH  
assets quality 资产质素 .dav8n*  
assets realization 资产变现 pim!.=vN/U  
assets refinancing arrangement 资产再集资安排 #H :7@  
assets securitization 资产证券化 hy`?E6=9+  
assets situated outside Hong Kong 在香港以外地方的资产 gy_>`16K  
assets stripping 削减资产;拆卖资产 x= 5N3[5  
assets value 资产值 lqm1!5dt  
assignee 承让人 h]TQn)X]  
assignment 转让;转让书;转让契 [DF,^4g  
assignment of interest 权益转让 7D;cw\ |  
assignment of letters patent and trade mark 专利证书及商标转让 hUF5fZqii  
assignment of property 物业转让;物业转让书 ~FN9 [aJF+  
assignment right 转让权 zaK#Z?V}  
assignor 转让人 {$wjO7Glp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 urjjw.wZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0`[wpZ  
associate member 附属会员  m5r7  
associated body corporate 相联法人团体 lQe%Yh >rl  
associated company 相联公司;联属公司 sL\L"rQN6  
associated corporation 相联法团 lhBT@5Dm9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pNKhc#-w  
公认会计师公会〔英国〕 kYjGj,m"  
Association of Futures Exchange Brokers 香港期货经纪协会 |%' nVxc4r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b4QI)z  
association of underwriters 承保人组织 IkGfnXJ  
assumption of control 接管 J%,*is EL  
assurance 担保;保险;转易;转易书 |563D#?cR  
assurance of interest 权益的转易 o*o/q],C9-  
at 19XX price 按一九XX年价格计算 GhIKvX_N  
at a discount 按赔价计算;按贴水价格计算;打折扣 SgS~ {4Zx*  
at a premium 按溢价计算;按升水价格计算 Mw;sLsu  
at call 通知付款;按通知 2u5|8  
at constant market price 按固定市价计算 i*@< y/&'  
at constant price 按固定价格计算 iT%} $Lu~  
at cost 按成本计算 yc?a=6q'm  
at current market price 按当时市价计算;按现时市价计算 }#n;C{z2e  
at current price 按当时价格计算;按现时价格计算 orjj' +;X  
at factor cost 按要素成本计算;按生产要素成本计算 PEc=\?  
at money-of-the-day price 按付款当日价格计算 ZR(x%ews  
at or better 按指定或较佳价位〔买卖指令〕 ,.}]ut/Tm  
at par 按面值计算;平价 w.\&9]P3~  
at sight 见票即付 ~,i-8jl,  
at the close 按收市盘 `pGa~!vl  
at the opening 按开市盘 23DiW#o'  
attestation 见证;见证条款 OUhqM VX9C  
at-the-money option 平价期权 Kq;8=xP[  
attorney 受权人;受托代表人 _Nqt21sL  
attornment 新拥有人承认书 /K. !sQ$  
attributable profit 可归属利润 "-+\R}q$  
attributable share value 可归属股份价值 4#:W.]U8  
Auckland Stock Exchange 奥克兰证券交易所 ;{U@qQD7  
auction 拍卖 ]3X@_NYj  
auctioneer 拍卖商 oyYR-4m\  
audit 审计;核数 R5X.^u  
Audit Commission 审计署 B Ere*J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1f":HnLRM  
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〕 3ZXQoC '  
audit review 帐目审查 hMykf4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /(.mp<s0  
audited account 审计帐目;经审计的帐目 |bO"_U  
audited annual account 经审计的周年帐目 d'G0m9u2  
audited balance sheet 经审计的资产负债表 ]zWon~  
auditor 核数师;核数主任;审计师 4X+ifZO  
auditor's certificate 核数师证明书;审计师证明书 Y07ZB'K  
auditor's report 核数师报告;审计师报告 '.81zpff  
Aussie bond 澳元债券 SAyufLEv,  
austerity budget 紧缩预算 V0P>YQq9s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cT!\{ ~  
Australia All Ordinaries Index 澳洲所有普通股票指数 5Hw~2 ?a,  
Australian Dollar [AUD] 澳元 F*3j.lI  
Australian Options Market 澳大利亚期权市场 p(/dBt[3k  
Australian Securities Commission 澳洲证券事务监察委员会 'a\%L:`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G}ob<`o|"  
Australian Stock Exchange 澳大利亚证券交易所 H\0~#(z?.  
Austrian Schilling [ATS] 奥地利先令 f7X6fr<  
authentication 认证;鉴证 K otrX  
authority to purchase 委托购买证;委购书 ,#L=v]  
authorization 认可;核准;授权;授权书 6er-{.L=  
authorization by direction 指示授权 &C "L  
authorization by instruction 指令授权 Y]B)'[=h  
authorization by warrant 令状授权 WZ*ws[dVI  
authorization of unit trust 单位信托的认可 VCD:3U 8  
authorized agent 指定代理人 8j=}u/T@F  
authorized capital 法定资本 x6e}( &p*  
authorized clerk 出市员 5*,f Fib  
authorized dealer 认可交易商 1ke g9]  
authorized financial institution 认可财务机构 -6n K<e`  
authorized fund 认可基金 ,I%g|'2  
authorized fund house 获授权的基金公司;认可基金公司 +i@y@<l:+  
authorized institution 认可机构 4Dw@r{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mg$]QnbAnH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `CgaS#  
authorized insurer 获授权保险人;获认可承保人 P dhEQ}H  
authorized investment 特准投资项目 n8".XS  
authorized person 获授权人 >VN5`Zlw\C  
authorized representative 获授权代表 BA%pY|"Q  
authorized share capital 法定股本 '<ZlGFt'n  
automated quotation system 自动报价系统 'gPzm|f|t@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iX2]VRNxl  
自动交易系统〔香港期货交易所有限公司〕 5yzv|mrx  
automatic adjustment mechanism 自动调整机制 gT#&"aP5S  
automatic adjustment system 自动调整系统 \ytJ=0r  
Automatic Clearing House 自动票据交换所 c0;t4( &8  
automatic exchange rates accumulation system 自动化汇率累集系统 'VlDh`<W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4:dH]  
automatic teller machine [ATM] 自动柜员机 q&W[j5E  
autopay 自动转帐 (}EB2V9Hh  
available assets 可用资产 L.jh   
available fiscal reserve 现存财政储备 X bD4:i%  
available profit 可用利润 ^`)) C;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 PGLplXb#[S  
average 平均;平均数;海损 ~s]iy9i  
average basic salary 平均基本薪金 8p@Piy{p  
average consumer expenditure 平均消费开支;一般消费开支 [g:$K5\64  
average cost 平均成本 /M3Y~l$  
average cost of land production 增辟土地平均成本 /qy-qUh3h  
average daily turnover 平均每日成交额 (tZrw5 @  
average daily wage rate 平均每日工资率 /.o^R6  
average expenditure pattern 平均开支模式 .2v_H5<  
average growth rate 平均增长率 *U]V@;XF  
average net fixed assets 固定资产平均净值 "F.;Dv9V[0  
average of relatives 相对价格平均数 .R./0Ot tx  
average price 平均价格 v,4pp@8rv  
average propensity to consume 平均消费倾向;一般消费倾向 3 %|86:*  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G}:lzOlMH  
average rate 平均率 m6[0Kws&  
average revenue 平均收入;平均收益 Od %"B\  
average stock 平均库存;平均存货 O0pDd4)"  
average yearly rent 平均年租 ^ml'?  
avoidance of double taxation 避免双重课税 b#hDHSdZ,  
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 fH >NJK;  
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