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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: S\YTX%Xm}  
A share A股;甲类股份 "R1NG?; q  
abatement of tax 减税;减扣免税额 ^?7-r6  
ABN AMRO Bank N.V. 荷兰银行 +-U- D?-  
above-the-line expenditure 线上项目支出;经常预算支出  Rn(ec  
above-the-line receipt 线上项目收入;经常预算收入 s_OF(o  
ABSA Asia Limited 南非联合亚洲有限公司 ~IfJwBn-i  
absolute change 绝对数值变更 n&;85IF1  
absolute expenditure 实际开支 TA`1U;c{n  
absolute guideline figure 绝对准则数字 HI R~"It$  
absolute interest 绝对权益 bz2ztH9 n  
absolute order of discharge 绝对破产解除令 i$:*Pb3mV  
absolute profit margin 绝对利润幅度 ;!mzyb*  
absolute value 实值;绝对值 L:pYn_  
absolutely vested interest 绝对既得权益 qYjce]c  
absorbed cost 已吸收成本;已分摊成本 2W96Zju\  
absorption 吸收;分摊;合并 HV!m8k=6  
absorption rate 吸收率;摊配率;分摊率 JPc+rfF  
ACB Finance Limited 亚洲商业财务有限公司 $%CF8\0  
acceptable form of reciprocity 合理的互惠条件 sV{,S>s   
acceptable rate 适当利率;适当汇率 Sw8]EH6  
acceptance agreement 承兑协议 +mmSfuO&\  
acceptance for honour 参加承兑 3G)#5 Lf<  
acceptor 承兑人;接受人;受票人 7u S~MW  
acceptor for honour 参加承兑人 0w \zLU  
accident insurance 意外保险 %S@ZXf~:  
Accident Insurance Association of Hong Kong 香港意外保险公会 Pg0x/X{t  
accident insurance scheme 意外保险计划 vv3* j&I  
accident year basis 意外年度基准 5T_n %vz  
accommodation 通融;贷款 7$vYo _  
accommodation bill 通融票据;空头票据 \FbvHr,  
accommodation party 汇票代发人 :0j?oY~e  
account balance 帐户余额;帐户结余 ,.83m%i  
account book 帐簿 LqoB 10Kc\  
account collected in advance 预收款项 "3)C'WlEy/  
account current book 往来帐簿 hl7bzKO*w  
account of after-acquired property 事后取得的财产报告 @uqd.Q  
account of defaulter 拖欠帐目 ?wiC Q6*$  
account payable 应付帐款 b8`)y<7  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &I+5  
account receivable 应收帐款 <;eW=HT+uq  
account receivable report 应收帐款报表 1#V_Z^OL  
account statement 结单;帐单;会计财务报表 +j`5F3@  
account title 帐户名称;会计科目 3nIU1e  
accountant's report 会计师报告 < Mn ;  
Accountant's Report Rules 会计师报告规则 \ =?a/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 hLd^ agX  
Accounting Arrangements 《会计安排》 UqFO|r"M  
accounting basis 会计基础 ^pAAzr"hv  
accounting by Official Receiver 破产管理署署长呈交的帐目 N ,'GN[s  
Accounting Circular 《会计通告》 B4c]}r+  
accounting class 会计类别 {7"Q\  
accounting date 记帐日期;会计结算日期 n/;WxnnQ  
accounting for money 款项核算 ]_mb7X>  
Accounting Officer 会计主任 =r?hg GWe  
accounting period 会计报告期;会计期 | C;=-|  
accounting policy 会计政策;会计方针 Z58 X5"  
accounting practice 会计惯例 (Ft+uuG  
accounting principle 会计准则 jiV<+T?  
accounting record 会计记录 ^EtMxF@D  
accounting report 会计报告 k2omJ$?v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ITE{@1  
Accounting Society of China 中国会计学会 Xk~D$~4<  
accounting statement 会计报表 Gv!2f  
accounting system 会计制度;会计系统 ~NrG` D}  
accounting transaction 会计事项;帐务交易 EnKR%Ctw  
accounting treatment 会计处理 'NXN& {  
accounting year 会计年度 j\[dx^\=  
accretion 增值;添加 )0.kv2o.  
accrual 应计项目;应累算数目 }>pknc?  
accrual basis 应计制;权责发生制 8O5s`qKMYT  
accrual basis accounting 应计制会计;权责发生制会计 ]}<}lI9  
accrue 应累算;应计 fIx+IL s  
accrued benefit 应累算利益 4x=v?g&  
accrued charges 应计费用 zsEc(  
accrued cumulative preference share dividend 应累算的累积优先股股息 9|^2",V  
accrued expenses 应累算费用 {k>&?Vd!  
accrued interest payable 应付利息;应计未付利息  <$A  
accrued interest receivable 应收利息;应计未收利息 m)ky*"(  
accrued right 累算权益 . oF &Ff/[  
accruing profit 应累算的利润 |sJ[0z  
accumulated fiscal reserve 累积财政储备 *.ll<p+(-  
accumulated profit 累积利润;滚存溢利 y2Q&s 9$Do  
accumulated reserve 累积储备 Maha$n*  
accumulation of surplus income 累积收益盈余 d\&U*=  
acquired assets 既得资产 /kZebNf6H  
acquisition 收购;购置;取得 Dzpq_F!;V  
acquisition cost 购置成本 z\\[S@>pt  
acquisition expenses 购置费用 gD-d29pQ  
acquisition of 100% interest 收购全部股权 .9/ hHCp  
acquisition of control 取得控制权 R$h<<v)%  
acquisition of fixed assets 购置固定资产 7X`g,b!  
acquisition of shell “买壳” 0#7>o^2  
acquisition price 收购价 n*R])=F@c  
act of God 天灾 YquI$PV _  
acting partner 执事合伙人 'Cb6Y#6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 uanhr)Ys  
active partner 积极参与的合伙人 gDQ^)1k  
active trading 交投活跃 G)AqbY  
actual circulation 实际流通 J|W<;  
actual cost 实际成本 1jmjg~W  
actual expenditure 实际开支;实际支出 JK7G/]j+Ez  
actual income 实际入息;实际收入;实际收益 A9KET$i@v  
actual market 现货市场 .Yamc#A-  
actual price 现货价;实际价格 >2y':fO  
actual profit 实际利润 %8RrRW  
actual quotation 实盘;实际价位;实际报价 JU4<|5H  
actual year basis 按实际年度计算 NlA,'`,  
actuals 实货 oM X  
actuarial investigation 精算调查 8 `v-<J  
actuarial principle 精算原则 n2"a{Ofhlf  
actuarial report 精算师报告 +RHS!0  
Actuarial Society of Hong Kong 香港精算学会 ^rB8? kt  
actuarial valuation 精算师估值 aj-Km`5r}  
actuary 精算师 YU'k#\gi*  
ad referendum agreement 暂定协议;有待覆核的协定 vz@A;t  
ad valorem duty 从价税;按值征税 {UX!go^J  
ad valorem duty system 从价税制  g T6z9  
ad valorem fee 从价费 &pxg. 3  
ad valorem tariff 从价关税 J@/kIrx  
additional allowance 额外免税额 [7:,?$tC  
additional amount for unexpired risk 未过期风险的额外款额 CQc+#nRe  
additional assessable profit 补加应评税利润 o3XvRj  
additional assessment 补加评税 @JiLgIe `  
additional commitment 额外承担 0.Q Ujw  
additional commitment vote 额外承担拨款 %HhBt5w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,5P0S0*{  
additional dependent parent allowance 供养父母额外免税额 +N]J5Ve-`t  
additional provision 额外拨款 +WZX.D  
additional stamp duty 附加印花税 k`cfG\;r  
additional tax 补加税罚款;补加税款 ^L,K& Jd  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^7`BP%6  
adjudged bankrupt 被裁定破产 OW&!at  
adjudicated bankrupt 裁定破产人 ~V:\ _{mE  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N_LM/of|D  
adjudication of bankruptcy 裁定破产;宣告破产 IY1 //9  
adjudication of insolvency 裁定无力偿还债务 8$] 1M,$r  
adjusted actual 经调整的实数;调整后的实数 j}#w )M  
adjusted current assets 经调整的流动资产;调整后的流动资产 [DYQ"A= )d  
adjusted figure 经调整的数字;调整后的数额 ]E{NNHK%2N  
adjusted liabilities 经调整的负债;调整后的负债 _kC-dEGf!y  
adjusted loss 经调整的亏损;调整后的亏损 i9:C4',sw0  
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 !K#qeY}  
adjusted profit 经调整的利润;调整后的利润 a)!o @  
adjusted surplus 经调整的盈余额;调整后的盈余额 b35fs]}u-6  
adjusted value 经调整的价值;调整后的价值 xEa\f[.An  
adjustment 调整;修订;理算〔保险〕 i:dR\|B  
adjustment centre 调剂中心 f'F?MINJP  
adjustment lag 调整过程的时间差距;调整时差 Q*GN`07@?d  
adjustment mechanism 调整机制 mwO6g~@ `  
adjustment of loss 亏损调整 %J}xg^+f  
adjustment process 调整过程;调整程序 *j|~$e}C  
adjustment range 调整幅度 3h]g}&k  
administered exchange rate 受管制汇率 mupT<_Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ynp8r f  
administration expenses 行政费用 YByLoM*  
administration fee 手续费;行政费 +l42Awl>K  
administration in bankruptcy 破产管理 .S EdY:  
administration order 遗产管理令 V_)-#=J  
administrator 管理人;遗产管理人 ),_@WW;k  
administrator of the estate 遗产管理人 o]odxr  
admission of debt 债项承认书 \a<wKTkn  
admission of proof 接纳债权证明 a1+oj7  
advance 放贷款项;垫付款项;预支款项;预付款项 @s*-%N^:[L  
advance account 暂支帐目;预付款帐户 *nd!)t  
advance compensation 预付补偿金 UklUw  
advance from shareholder 股东垫款 _OYasJUMG  
advance pending reimbursement 预支以待日后付还 2bz2KB5>  
advanced economy 先进经济体系 //B&k`u  
advancement 预付;预付财产 ;2G*wR  
advances warrant 垫款令 &.3"Uo\#  
advancing 贷出 &*o=I|pQ  
adverse balance 逆差 }ZYd4h|g\z  
adverse exchange 逆汇 3s*mbk[J  
advertisement addressed to shareholders 在报章刊登的致股东通告 A]*}HZ ,  
advice for collection 托收通知书 _9ao?:  
advice of drawing 提款通知书;汇票通知书 Od,=mO*.Q  
advice of payment 付款通知 [\]50=&  
Advisory Committee [Securities and Futures Commission] ~"gA,e-)  
谘询委员会〔证券及期货事务监察委员会〕 cF*TotU_m  
Advisory Committee on Diversification 经济多元化谘询委员会 :S]%6gb8G  
affidavit 誓章;遗产申报誓章 c&6 I[ R  
affidavit of no receipt 述明无收款的誓章 e b"VE%+Hu  
affiliate 联号;联营公司;附属公司 -au^;CM  
affiliated company 附属公司;联号;联营公司 xl{=Y< ;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]dVGUG8  
affordability 负担能力 4>YR{  
African Development Bank [AfDB] 非洲开发银行 ]U?^hZ_  
after-acquired property 事后取得的财产 <(#(hDwy  
after-hours dealing 市后交易 0J*??g-n  
after-tax profit 税后盈利;税后利润;税后溢利 *YI98  
agency agreement 代理协议 yHYsZ,GE  
agency expenses 代理机构的开支 `K"L /I9  
agency fee 代理费 v4<nI;Ux  
Agency Law 《代理法》 \Dm";Ay>  
agent 代理人;承销人 @ 6\I~s(  
agent of company 公司代理人 Q)#B0NA;T  
agent's fee 代理人费;经纪费 SZ7:u895E  
aggregate 总计;总数;总体数字 ME$[=?7XX  
aggregate amount 总款额;总额 m<G,[Yc  
aggregate assets and liabilities 总体资产与负债 Lpkyoh v  
aggregate at constant price 按固定价格计算的总体数字 `b&%Hm  
aggregate demand 总需求 wKh4|Ka  
aggregate gross position 总持仓量 hw uiu*  
aggregate limit 总限额 ]Ee?6]bN  
aggregate of salaries tax 合计薪俸税 E#34Wh2z  
aggregate performance 总体表现;总体业绩 s3N'02G  
aggregate supply 总体供应 MBK^FR-K  
aggregate surplus 总盈余 [> 3./YH`  
aggregate total 整体总额 #!B4 u?"m  
aggregate value 总值;合计价值 \0gis#  
aggregated basis 合计基准 B^=-Z8  
aggregated net chargeable income 合计应课税入息实额 pp?D7S  
aggregation 合并计算;合计;总和 m[osg< CR_  
aggregation of incomes of husband and wife 夫妇入息合并计算 TvoyZW\?w  
aggregation of property 财产的总和 >-?f0 K  
agio 差价;贴水 E, Z$pKL?  
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》 5PCqYN(:B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `?H]h"{7Q  
《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》 -]Bq|qTH[(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >tS'Q`R  
《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》 *][`@@->  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E)&I@m  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 iO{hA  
agreement for a settlement 授产协议 'ycJMYP8  
agreement for assignment 转让协议 Ep_HcX`  
agreement for sale 售卖协议;买卖协议 OG~gFZr)6  
agreement for sale and purchase 买卖协议 u2 I*-K  
agreement for the payment of interest 支付利息协议 r+!YI k  
agreement for the repayment of money 还款协议 \<h0Q,e  
agreement of reinsurance 再保险协议 -/B+T>[nTb  
Agricultural Bank of China 中国农业银行 Z3e| UAif  
air passenger departure tax 飞机乘客离境税 uh_RGM&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *tFHM &a  
airport tax 机场税 "s-"<&>a(  
alcohol duty 酒精税 a~`eQ_N D  
alienation 让与;让渡;转让 k8yEdi`  
alimony 生活费;赡养费 Eh`7X=Z7E  
All Ordinaries Index [AOI] 所有普通股指数 Ufj`euY  
all risks 全险;综合险 m,28u3@r  
All Sales Record for Stock Market 《股票市场成交报告》 ;]puq  
Allied Capital Resources Limited 新联财务有限公司 _RYxD"m y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;LfXi 8)  
allocation letter 拨款信件 %Qgw7p4  
allocation of fund 分配款项;预留款项 hW' )Sp  
allocation of profit 利润分配;溢利分配 h8j.(  
allocation warrant 拨款令 B4/>H|  
allotment 分配;配股 e4$H&'b|  
allotment notice 股份配售通知;配股通知 jdP2Pf^^  
allotment of shares 股份分配 @ y.?:7I  
allowable 可获宽免;免税的 >{ ]%F*p4  
allowable business loss 可扣除的营业亏损 G5_=H,Vmd  
allowable expenses 可扣税的支出 g'f@H-KCD  
allowance 免税额;津贴;备抵;准备金 ~D+bh~  
allowance for debts 债项的免税额 # +>oZWVc  
allowance for depreciation by wear and tear 耗损折旧免税额 ldcqe$7,  
allowance for funeral expenses 殡殓费的免税额 pQ">UL*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iU918!!N   
allowance for repairs and outgoings 修葺及支出方面的免税额 LP^$AAy  
allowance to debtor 给债务人的津贴 z kP_6T09  
alteration of capital 资本更改 f5"k55}  
alternate trustee 候补受托人 YMyfL8bO  
amalgamation 合并  ~NgA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b6M[q_   
ambit of charges 征税范围;收费范围 tFn)aa~L  
amended valuation 经修订的估值 unzr0x {  
American Commodities Exchange 美国商品交易所 `7Q<'oK  
American Express Bank Limited 美国运通银行 g axsv[W>^  
American Stock Exchange 美国证券交易所 +^ac'Y)A  
amortization 摊销 P:S.~Jq  
amount due from banks 存放银行同业的款项 \w>y`\6mX  
amount due from banks abroad 存放海外银行同业的款项 hFUlNJ  
amount due from holding companies 控股公司欠款 5~U/   
amount due from local banks 存放本港银行同业的款项 2W(s(-hD  
amount due to banks 银行同业的存款 I|!OY`ko  
amount due to banks abroad 海外银行同业的存款 hag$GX'2k  
amount due to holding companies 控股公司存款 c ]-<vkpV  
amount due to local banks 本港银行同业的存款 Gu,wF(x7A  
amount due to outport banks 外埠银行同业的存款 o[4}h:> dq  
amount for note issue 发行纸币的款额 l4YbKnp]  
amount of bond 担保契据的款额 c]<5zyl"j1  
amount of consideration 代价款额 0o4XUW   
amount of contribution 供款数额 ]mq|w  
amount of indebtedness 负债款额 F<1fX7c  
amount of principal of the loan 贷款本金额 p>N(Typ0b  
amount of rates chargeable 应征差饷数额 *R,5h2;  
amount of share capital 股本额 `hm-.@f,9  
amount of sums assured 承保款额 //MUeTxR  
amount of variation 变动幅度  dFc':|  
amount of vote 拨款数额 h4}84}5d  
amount payable 应付款额 X`/k)N>l  
amount receivable 应收款额 3*bU6$|5FP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qZh/IW  
analysis 分析 aK~8B_5k8  
ancillary risk 附属风险 K3m/(jdO  
annual account 周年帐目;周年帐目报表;年度决算;年结 2;b\9R^>A  
annual accounting date 年结日期 }#+^{P3;  
annual allowance 每年免税额;年积金;年度津贴;年津 Po0A#Zl  
annual balance 年度余额 kazzVK5x  
annual disposable income 每年可动用收入 0> E r=,e  
annual estimates 周年预算 rXq.DvQ  
annual fee 年费 c#]4awHU  
annual general meeting 周年大会 3`?7 <YJ  
annual growth rate 年增率;每年增长率 T<>,lQs(a  
annual long-term supplement 长期个案每年补助金 .43'HV  
annual pensionable emolument 可供计算退休金的年薪 Y-z(zS^1  
annual report 年报 \l0[rcEf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =%O6:YM   
annual return 周年报表;周年申报表;每年报税表格 fbvL7* (  
Annual Return Rules 《周年报表规则》 ~=LE0.3[  
annual review of consumer prices 每年消费物价回顾 hE/cd1iJ$  
annual roll-forward basis 逐年延展方式 ]5cT cX;Z#  
annual salary 年薪 H41?/U,{  
annual statement 年度报表;年度决算表 ty!`T+3  
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 Qel9G($=  
annuitant 年金受益人 hZ,_ 6mNg  
annuity 年金 I 34>X`[o  
annuity contract 年金合约 a-tmq]]E  
annuity on human life 人寿年金 |-ALklXr  
antecedent debt 先前的债项 Rv>-4@fMJ  
ante-dated cheque 倒填日期支票 t}4, ]m s  
anticipated expenditure 预期开支 Yh7t"=o  
anticipated net profit 预期纯利 ?z+eWL  
anticipated revenue 预期收入 =svN#q5s  
anti-inflation measure 反通货膨胀措施 G*MUO#_iuh  
anti-inflationary stance 反通货膨胀立场 >R_&Ouh:  
apparent deficit 表面赤字 >'$Mp<  
apparent financial solvency 表面偿债能力 u#~RkY7s  
apparent partner 表面合伙人 ,p a {qne  
application for personal assessment 个人入息课税申请书 _f,C[C[e&  
application of fund 资金应用 djZqc5t  
application to release as liquidator and to destruct the books of accounts and documents S hWJ72c  
申请免除清盘人职务及毁灭帐簿与文件 kZ:ZtE  
appointed actuary 委任精算师 9FR5Jw>t  
appointed auditor 委任核数师;委任审计师 N"R]Yp;j  
appointed trustee 委任的受托人 HiFUv>,u  
appointer 委任人 @HCVmg:  
apportioned pro rata 按比例分摊 OT*mO&Z  
apportionment 分配;分摊 I{2hfKUe`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Om@;J%u/  
apportionment formula 分摊方程式 5DZ#9m/  
apportionment of estate duty 遗产税的分摊 gD?l-RT>  
appraisal 估价;评估 $PPi5f}HD  
appreciable growth 可观增长 Zi i   
appreciable impact 显着影响 7]bGc \  
appreciable increase 可观增长 b|DdG/O  
appreciation 增值;升值 JbbzV>  
appreciation against other currencies 相对其他货币升值 ,0sm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qDIZJ h  
appreciation tax 增值税 U)gH}0n&  
appropriation 拨款;拨用;拨付 =WATyY:s  
appropriation account 拨款帐目 _VN?#J)o  
Appropriation Bill 拨款法案 6 "sSoj  
appropriation-in-aid system 补助拨款办法 B9 uoVcW  
approved assets 核准资产 yyJ  f%{  
approved basket stock 认可一篮子证券 ]m<$}  
approved budget 核准预算 I236 RIq  
approved charitable donation 认可慈善捐款  (ZizuHC  
approved charitable institution 认可慈善机构 F>l] 9!P|m  
approved currency 核准货币;认可货币 RqrdAkg  
approved estimates 核准预算 P@B]  
approved estimates of expenditure 核准开支预算 reWot&;  
approved overseas insurer 核准海外保险人 ^x,YW]AS}  
approved overseas trust company 核准海外信托公司 O/C rd/  
approved pooled investment fund 核准汇集投资基金 bE..P&"  
approved provident fund scheme 认可公积金计划 4$<JHo @.  
approved provision 核准拨款 cq]6XK-W  
approved redeemable share 核准可赎回股份 ~ 7s!VR  
approved regional stock 认可地区性证券 q9_OGd|P  
approved retirement scheme 认可退休金计划 " 8MF_Gu):  
approved subordinated loan 核准附属贷款 7$=In K  
arbitrage 套戥;套汇;套利 w@E3ZL^  
arbitrageur 套戥者;套汇者 niyV8v  
arbitrary amount 临时款项 tWRC$  
arrangement 措施;安排;协定 9A=,E&  
arrears 欠款 4HlQ&2O%#  
arrears of pay 欠付薪酬 M2Qr(K|  
arrears of revenue 逾期未收税款;逾期未收的帐项 D@.6>:;il  
articles of association 组织章程;组织细则;组织章程细则 0e4{{zQx  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4[e X e$  
ascertainment of profit 确定利润 cwg"c4V  
"Asia Clear" “亚洲结算系统” z:*|a+cy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D,feF9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?tbrbkx  
Asian Development Fund [ADF] 亚洲发展基金 wHy!CP%  
Asian dollar bond 亚洲美元债券 fZF@k5*\  
Asian dollar market 亚洲美元市场 &QgR*,5eo  
Asian dollar rate 亚洲美元利率 SJ,v?=S!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 } Kgy  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /8S>;5hvK@  
asked price 沽盘;喊价;索价;卖方报价 T~e.PP  
assessable income 应评税入息 |{ip T SH  
assessable loss 应评税亏损 L8B! u9%  
assessable profit 应评税利润 K|, .C[  
assessable value 应评税值 1+s;FJ2}  
assessed profit 估定利润 g- gV2$I  
assessed value 经评估价值 "to;\9lP  
assessment 评税;评定;估价;评税单 mzgfFNm^G)  
assessment number 评税编号;估价编号 Zy/_ E@C}u  
assessment of additional tax 补加税评税 hgq;`_;1,  
assessment of performance 业绩评估;实绩评价 ZECfR>`x  
Assessor 评税主任 e^voW"?%  
asset price bubbles 资产价格泡沫 hVY$;s  
asset-backed securities 具资产保证的证券 k_#)Tw*  
assets accretion 资产增值 ;V!D :5U  
assets and liabilities 资产与负债 @VEb{ w[H  
assets betterment statement 资产递增表;资产改进表 }K(TjZR  
assets lending 实物放款;有抵押贷款 9* M,R,y  
assets of the company passing on the death 死者去世时转移的公司资产 @yYkti;4-  
assets pledged as security for liabilities 用作负债抵押的资产 F^:3?JA _  
assets portfolio 资产投资组合 75lA%| *X  
assets price 资产价格 N!}f}oF  
assets quality 资产质素 g_bLl)g<  
assets realization 资产变现 ]-# DB^EQ  
assets refinancing arrangement 资产再集资安排 uY To 9A  
assets securitization 资产证券化 W>r+h-kR  
assets situated outside Hong Kong 在香港以外地方的资产 J&_n9$  
assets stripping 削减资产;拆卖资产 Pq$n5fZC !  
assets value 资产值 1% `Rs  
assignee 承让人 e0 ecD3  
assignment 转让;转让书;转让契 5 qA'  
assignment of interest 权益转让 TWTb?HP  
assignment of letters patent and trade mark 专利证书及商标转让 ?@x/E&  
assignment of property 物业转让;物业转让书 : A;RH  
assignment right 转让权 F+qm[Bc8  
assignor 转让人 flx(HJK  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @6.vKCSE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]SEZaT  
associate member 附属会员 #'`{Qv0,  
associated body corporate 相联法人团体 c:('W16  
associated company 相联公司;联属公司 n$R)>n Y  
associated corporation 相联法团 }@)[5N# A|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q>z8IlJ}  
公认会计师公会〔英国〕 .}+}8[p4l  
Association of Futures Exchange Brokers 香港期货经纪协会 BgT*icd8d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H5an%kU|j  
association of underwriters 承保人组织 hy!3yB@  
assumption of control 接管 lOp`m8_=  
assurance 担保;保险;转易;转易书 >$7B wO  
assurance of interest 权益的转易 ['D]>Ot68  
at 19XX price 按一九XX年价格计算 U<XG{<2  
at a discount 按赔价计算;按贴水价格计算;打折扣  M6TD"-  
at a premium 按溢价计算;按升水价格计算 /-s6<e!  
at call 通知付款;按通知 |s_GlJV.  
at constant market price 按固定市价计算 DmcZta8n]  
at constant price 按固定价格计算 8P`"M#fI  
at cost 按成本计算 eMzk3eOJ  
at current market price 按当时市价计算;按现时市价计算 !,PWb3S  
at current price 按当时价格计算;按现时价格计算 j>kqz>3  
at factor cost 按要素成本计算;按生产要素成本计算 `]aeI'[}R  
at money-of-the-day price 按付款当日价格计算 rm_Nn8p,  
at or better 按指定或较佳价位〔买卖指令〕 Hn:Crl y#  
at par 按面值计算;平价 7+*WH|Z@  
at sight 见票即付  D%Z|  
at the close 按收市盘 W+* V)tf  
at the opening 按开市盘 ?JUeuNs9  
attestation 见证;见证条款 O6Y0XL  
at-the-money option 平价期权 j<$2hiI/?&  
attorney 受权人;受托代表人 l,).p  
attornment 新拥有人承认书 G~m<;  
attributable profit 可归属利润 2<3K3uz  
attributable share value 可归属股份价值 : Dp0?&_  
Auckland Stock Exchange 奥克兰证券交易所 pR_9NfV{  
auction 拍卖 \2z>?i)  
auctioneer 拍卖商 5zJq9\)d+  
audit 审计;核数 KPki}'GO  
Audit Commission 审计署 CC`JZ.SO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7EJ+c${e.-  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Q b%J8juRf  
audit review 帐目审查 v[<T]1=LRC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O.M 1@w]  
audited account 审计帐目;经审计的帐目 6u%&<")4HP  
audited annual account 经审计的周年帐目 4M T 7`sr  
audited balance sheet 经审计的资产负债表 wC*X4 '  
auditor 核数师;核数主任;审计师 i/.6>4tE:  
auditor's certificate 核数师证明书;审计师证明书 UF|p';oom  
auditor's report 核数师报告;审计师报告 A}!J$V:w]  
Aussie bond 澳元债券 .\mj4*?/  
austerity budget 紧缩预算 (<lhn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #&4=VGx{ #  
Australia All Ordinaries Index 澳洲所有普通股票指数  !u hT  
Australian Dollar [AUD] 澳元 Gm`8q}<I  
Australian Options Market 澳大利亚期权市场 l-3~K-k<@  
Australian Securities Commission 澳洲证券事务监察委员会 xD7]C|8o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Nboaf  
Australian Stock Exchange 澳大利亚证券交易所 OTv)  
Austrian Schilling [ATS] 奥地利先令 !IR6 ,A\  
authentication 认证;鉴证 @VI@fN  
authority to purchase 委托购买证;委购书 "M0z(N kH  
authorization 认可;核准;授权;授权书 qgB_=Q#E  
authorization by direction 指示授权 9H~n _   
authorization by instruction 指令授权 $VR{q6[0S?  
authorization by warrant 令状授权 i~72bMwsA  
authorization of unit trust 单位信托的认可 =pr7G+_u  
authorized agent 指定代理人 XP}<N&j  
authorized capital 法定资本 A}w/OA97RO  
authorized clerk 出市员 E`J@h l$N  
authorized dealer 认可交易商 6~+e mlD  
authorized financial institution 认可财务机构 |[lKY+26:{  
authorized fund 认可基金 AFn7uW!9Gw  
authorized fund house 获授权的基金公司;认可基金公司 HKeK<V  
authorized institution 认可机构 +ai< q>+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8,|kao:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I 6O  
authorized insurer 获授权保险人;获认可承保人 g{LP7 D;6  
authorized investment 特准投资项目 )PZT4jTt  
authorized person 获授权人 V~#tuv  
authorized representative 获授权代表 d=^z`nt !R  
authorized share capital 法定股本 ~G w*r\\+  
automated quotation system 自动报价系统 3XKf!P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1mJ Hued=6  
自动交易系统〔香港期货交易所有限公司〕 sRfcF`7  
automatic adjustment mechanism 自动调整机制 c",*h  
automatic adjustment system 自动调整系统 }a/Cro.~4  
Automatic Clearing House 自动票据交换所 @]0%L0u  
automatic exchange rates accumulation system 自动化汇率累集系统 (% 9$!v{3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0{mex4  
automatic teller machine [ATM] 自动柜员机 Zd&S@Z  
autopay 自动转帐 ('~LMu_  
available assets 可用资产 @nf`Gw ;  
available fiscal reserve 现存财政储备 |uDdHX8T  
available profit 可用利润 `u\n0=go  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 M%#e1"n  
average 平均;平均数;海损 2qp#N%  
average basic salary 平均基本薪金 P2Y^d#jO  
average consumer expenditure 平均消费开支;一般消费开支 !9x}  
average cost 平均成本 R-Sym8c  
average cost of land production 增辟土地平均成本 TZ`SZDc7_  
average daily turnover 平均每日成交额 6:2vP NF  
average daily wage rate 平均每日工资率 q(}bfIf  
average expenditure pattern 平均开支模式 L(\cHb9`  
average growth rate 平均增长率 .^.z2 e  
average net fixed assets 固定资产平均净值 ce(#2o&`  
average of relatives 相对价格平均数 N g,j#  
average price 平均价格 V.Mry`9-  
average propensity to consume 平均消费倾向;一般消费倾向 T C"<g  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $xQL]FmS  
average rate 平均率 7Lt)nq-b  
average revenue 平均收入;平均收益 $!DpjN  
average stock 平均库存;平均存货 _B0L.eF  
average yearly rent 平均年租 ?Ob3tUz2  
avoidance of double taxation 避免双重课税 Ss`LLq0LO  
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 `{Ul!  
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