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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: $}G03G@  
A share A股;甲类股份 `Vqp o/  
abatement of tax 减税;减扣免税额 Q}MS $[y  
ABN AMRO Bank N.V. 荷兰银行 Ll !J!{  
above-the-line expenditure 线上项目支出;经常预算支出 #c ndq[H  
above-the-line receipt 线上项目收入;经常预算收入 Z'~yUo=  
ABSA Asia Limited 南非联合亚洲有限公司 v8xNtUxN  
absolute change 绝对数值变更 6T5nr  
absolute expenditure 实际开支 Cq,ox'kGl  
absolute guideline figure 绝对准则数字 YdK]%%  
absolute interest 绝对权益 PDnwaK   
absolute order of discharge 绝对破产解除令 zi*2>5g  
absolute profit margin 绝对利润幅度 `2@t) :  
absolute value 实值;绝对值 o(I[_oUy\  
absolutely vested interest 绝对既得权益 007SA6xq  
absorbed cost 已吸收成本;已分摊成本 [fU2$(mT+  
absorption 吸收;分摊;合并 )MKzAAt~  
absorption rate 吸收率;摊配率;分摊率 ;hOrLy&O  
ACB Finance Limited 亚洲商业财务有限公司 &T8prE?  
acceptable form of reciprocity 合理的互惠条件 / 1jb8w'  
acceptable rate 适当利率;适当汇率 Tv& -n  
acceptance agreement 承兑协议 {1y-*@yU(  
acceptance for honour 参加承兑 "gD)Uis  
acceptor 承兑人;接受人;受票人 (f  0p   
acceptor for honour 参加承兑人 TB gD"i-  
accident insurance 意外保险 OwwlQp ~!J  
Accident Insurance Association of Hong Kong 香港意外保险公会 EQkv&k5X  
accident insurance scheme 意外保险计划 \Om< FH}  
accident year basis 意外年度基准 6uYCU|JsU  
accommodation 通融;贷款 z Lw=*  
accommodation bill 通融票据;空头票据 VR/>V7*7@  
accommodation party 汇票代发人 J['paHSF  
account balance 帐户余额;帐户结余 5CxD ys&<  
account book 帐簿 D 5qCn^R  
account collected in advance 预收款项 k@eU #c5c  
account current book 往来帐簿 Cr,UP8MO  
account of after-acquired property 事后取得的财产报告 )hHkaI>eYv  
account of defaulter 拖欠帐目 (N U*PQY6  
account payable 应付帐款 %:/_O*~)Yg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .ya^8gM  
account receivable 应收帐款 hN6j5.x%  
account receivable report 应收帐款报表 9'I I!  
account statement 结单;帐单;会计财务报表 N.|Zh+!  
account title 帐户名称;会计科目 s fxQ  
accountant's report 会计师报告 <aR8fU  
Accountant's Report Rules 会计师报告规则 ;K:)R_H  
accounting and auditing procedure 会计与审计程序;会计与核数程序 aZYa<28?L%  
Accounting Arrangements 《会计安排》 dE*n!@  
accounting basis 会计基础 ;wfzlUBC  
accounting by Official Receiver 破产管理署署长呈交的帐目 )POuH*j  
Accounting Circular 《会计通告》 r[zxb0YA  
accounting class 会计类别 &WIiw$@  
accounting date 记帐日期;会计结算日期 J3fcnI  
accounting for money 款项核算 8Hf!@p6R+  
Accounting Officer 会计主任 $-$^r;  
accounting period 会计报告期;会计期 oXg KuR  
accounting policy 会计政策;会计方针 32=Gq5pOc  
accounting practice 会计惯例 N9D<wAK##)  
accounting principle 会计准则 A-O@e e  
accounting record 会计记录 )k0P' zGb  
accounting report 会计报告 *f:^6h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bmotR8d  
Accounting Society of China 中国会计学会 &UUIiQm~  
accounting statement 会计报表 CUT D]:\  
accounting system 会计制度;会计系统 "SyAOOZ  
accounting transaction 会计事项;帐务交易 cjU*  
accounting treatment 会计处理 c<j2wKz  
accounting year 会计年度 DKCPi0  
accretion 增值;添加 31LXzQvFG  
accrual 应计项目;应累算数目 e uS"C*  
accrual basis 应计制;权责发生制 I)AV  
accrual basis accounting 应计制会计;权责发生制会计 0(;d<u)fS  
accrue 应累算;应计 Efb>ZQ  
accrued benefit 应累算利益 bE2^sx`(  
accrued charges 应计费用 k~u$&a  
accrued cumulative preference share dividend 应累算的累积优先股股息 xT I&X9P  
accrued expenses 应累算费用 0A@'w*=  
accrued interest payable 应付利息;应计未付利息 5B!l6ST  
accrued interest receivable 应收利息;应计未收利息 BF2,E<^A  
accrued right 累算权益 Dx =ms^oN5  
accruing profit 应累算的利润 7z"xjA  
accumulated fiscal reserve 累积财政储备 {T Z7>k  
accumulated profit 累积利润;滚存溢利 V+X>t7.Q  
accumulated reserve 累积储备 2JZf@x+}  
accumulation of surplus income 累积收益盈余 .N8AkQ(Ok  
acquired assets 既得资产 <jT6|2'  
acquisition 收购;购置;取得 K*Zf^g m  
acquisition cost 购置成本 #CoJ S[t  
acquisition expenses 购置费用 %^m6Q!  
acquisition of 100% interest 收购全部股权 &dZ-}. af  
acquisition of control 取得控制权 a3 <D1"  
acquisition of fixed assets 购置固定资产 o~,dkV  
acquisition of shell “买壳” sB ]~=vUP  
acquisition price 收购价 kC"<4U  
act of God 天灾 Uu{I4ls6B  
acting partner 执事合伙人 6)m}e?D>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 t5#IiPp  
active partner 积极参与的合伙人 Z VuHO7'  
active trading 交投活跃 IpmblC4  
actual circulation 实际流通 >v@R]9  
actual cost 实际成本 wxXp(o(  
actual expenditure 实际开支;实际支出 S1{UVkr  
actual income 实际入息;实际收入;实际收益 PD12gUU?  
actual market 现货市场 ~AxA ,  
actual price 现货价;实际价格 gvO}u2.:  
actual profit 实际利润 9@ 6y(#s  
actual quotation 实盘;实际价位;实际报价 )_OKw?Zi  
actual year basis 按实际年度计算 z%;b-PpS  
actuals 实货 gmy$_4+6o  
actuarial investigation 精算调查 F0%FX`b{{  
actuarial principle 精算原则 1`N q K  
actuarial report 精算师报告 }3F8[Td.~N  
Actuarial Society of Hong Kong 香港精算学会 FyX\S=  
actuarial valuation 精算师估值 m(E-?VMHo  
actuary 精算师 ~`c?&YixU  
ad referendum agreement 暂定协议;有待覆核的协定 +~\1Zgw  
ad valorem duty 从价税;按值征税 Ln0rm9FV-  
ad valorem duty system 从价税制 Y~vI@$<~(  
ad valorem fee 从价费 8[U1{s:J  
ad valorem tariff 从价关税 3>%rm%ffE  
additional allowance 额外免税额 d0~F|j\#  
additional amount for unexpired risk 未过期风险的额外款额 `3^ *K/K\  
additional assessable profit 补加应评税利润 u?Jw)`  
additional assessment 补加评税 ^4_)a0Kcm,  
additional commitment 额外承担 kD S  
additional commitment vote 额外承担拨款 >S3iP?V7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9S@PY_ms  
additional dependent parent allowance 供养父母额外免税额 [op!:K0  
additional provision 额外拨款 eD/O)X  
additional stamp duty 附加印花税 `me2Q  
additional tax 补加税罚款;补加税款 r k;k:<c  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^AK<]r<?L?  
adjudged bankrupt 被裁定破产 WY#A9i5Ge  
adjudicated bankrupt 裁定破产人  XeDiiI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Vu0jNKUV  
adjudication of bankruptcy 裁定破产;宣告破产 Ro$'|}(+A  
adjudication of insolvency 裁定无力偿还债务 4G0Er?D   
adjusted actual 经调整的实数;调整后的实数 ~YKe:K+&z  
adjusted current assets 经调整的流动资产;调整后的流动资产 bsy\L|wd  
adjusted figure 经调整的数字;调整后的数额 Lt0JUUa0  
adjusted liabilities 经调整的负债;调整后的负债 u HqPb8  
adjusted loss 经调整的亏损;调整后的亏损 ~~k_A|&  
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 rvuskXdo  
adjusted profit 经调整的利润;调整后的利润 xal+ buOiP  
adjusted surplus 经调整的盈余额;调整后的盈余额 XRCiv  
adjusted value 经调整的价值;调整后的价值 $^?"/;8P5  
adjustment 调整;修订;理算〔保险〕 %KK6}d #  
adjustment centre 调剂中心  {A]"/AC  
adjustment lag 调整过程的时间差距;调整时差 72R|zR  
adjustment mechanism 调整机制 ik)T>rYg0  
adjustment of loss 亏损调整 ya3A^&:  
adjustment process 调整过程;调整程序 bmVksi2b  
adjustment range 调整幅度 ,\q9>cZ!  
administered exchange rate 受管制汇率 nS)U+q-x&o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =.O8G=;DOA  
administration expenses 行政费用 yjlX@YXnw  
administration fee 手续费;行政费 \\XvVi:B  
administration in bankruptcy 破产管理 ra=U,  
administration order 遗产管理令 |uI d:^ {  
administrator 管理人;遗产管理人 wUj[c7Y%  
administrator of the estate 遗产管理人 Meo(|U  
admission of debt 债项承认书 Fg<$;p  
admission of proof 接纳债权证明 1@sy:{ d`  
advance 放贷款项;垫付款项;预支款项;预付款项 T%Xl(.Ft  
advance account 暂支帐目;预付款帐户 _0ki19rs  
advance compensation 预付补偿金 Z .VIb|  
advance from shareholder 股东垫款 3maiBAOKz  
advance pending reimbursement 预支以待日后付还 UXwnE@`F  
advanced economy 先进经济体系 mH2XwA|  
advancement 预付;预付财产 Tt #4dm-  
advances warrant 垫款令 0>Iy`>]  
advancing 贷出 G vMhgG=D  
adverse balance 逆差 F7lhLly  
adverse exchange 逆汇 SYd4 3P A  
advertisement addressed to shareholders 在报章刊登的致股东通告 "s[wLclfG  
advice for collection 托收通知书 8)HUo?/3  
advice of drawing 提款通知书;汇票通知书 UZ7Zzc#g  
advice of payment 付款通知 L#mf[a@pCn  
Advisory Committee [Securities and Futures Commission] HZC^Q7]hy  
谘询委员会〔证券及期货事务监察委员会〕 ~``oKiPg@  
Advisory Committee on Diversification 经济多元化谘询委员会 +U{8Mj  
affidavit 誓章;遗产申报誓章 ;"46H'>!  
affidavit of no receipt 述明无收款的誓章 $Y* d ' >  
affiliate 联号;联营公司;附属公司  PNY"Lqj  
affiliated company 附属公司;联号;联营公司 5'wWj}0!%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Uo?g@D  
affordability 负担能力 !qk+>6~A,  
African Development Bank [AfDB] 非洲开发银行 K8M[xaI@  
after-acquired property 事后取得的财产 jsB%RvX  
after-hours dealing 市后交易 vFm8T58 7  
after-tax profit 税后盈利;税后利润;税后溢利 yXP+$oox9  
agency agreement 代理协议 /ap3>xkt  
agency expenses 代理机构的开支 ){^o"A?-:  
agency fee 代理费 ,]RMa\Q4Wg  
Agency Law 《代理法》 f Ne9as  
agent 代理人;承销人 .anXsjD%W  
agent of company 公司代理人 zLEl/yPE  
agent's fee 代理人费;经纪费 r(WR=D{  
aggregate 总计;总数;总体数字 +.^BM/z^O  
aggregate amount 总款额;总额 \6A Yx[|  
aggregate assets and liabilities 总体资产与负债 hB/4.K]8  
aggregate at constant price 按固定价格计算的总体数字 a!rU+hiC  
aggregate demand 总需求 __N< B5E  
aggregate gross position 总持仓量 VbX+`CwH  
aggregate limit 总限额 *YH5kX  
aggregate of salaries tax 合计薪俸税 "IQ' (^-P  
aggregate performance 总体表现;总体业绩 >dO1)  
aggregate supply 总体供应 |j:"n3~6  
aggregate surplus 总盈余 }2c)UQD8  
aggregate total 整体总额 WjLy7&  
aggregate value 总值;合计价值 :"QR;O@  
aggregated basis 合计基准 yu3: Hv}  
aggregated net chargeable income 合计应课税入息实额 *|WS,  
aggregation 合并计算;合计;总和 \Gm$hTvB&  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ok63 w7  
aggregation of property 财产的总和 }#%3y&7M7  
agio 差价;贴水 A$d)xq-]K  
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》 &%eWCe+ +  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @GTkS!86  
《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》 +I~`Ob  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {jdtNtw  
《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》 |Z6M?n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?RW7TWf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A#NJ8_  
agreement for a settlement 授产协议 _mSDz=!Z3  
agreement for assignment 转让协议 /bm2v;  
agreement for sale 售卖协议;买卖协议 \tR](, /  
agreement for sale and purchase 买卖协议 V+`gkWe/  
agreement for the payment of interest 支付利息协议 y,&'nk}  
agreement for the repayment of money 还款协议 0xE37Ld,  
agreement of reinsurance 再保险协议 2IMU &  
Agricultural Bank of China 中国农业银行 3 s%Kw,z  
air passenger departure tax 飞机乘客离境税 h&5bMW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Hwb+@'o  
airport tax 机场税 1M@OBfB8  
alcohol duty 酒精税 VZveNz@]r  
alienation 让与;让渡;转让 zD}@QoB  
alimony 生活费;赡养费 X=C*PWa7  
All Ordinaries Index [AOI] 所有普通股指数 ?XCFR t,ol  
all risks 全险;综合险 T0HNld  
All Sales Record for Stock Market 《股票市场成交报告》 @nWhUH%  
Allied Capital Resources Limited 新联财务有限公司 /Z3 Mlm{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /%&Kbd  
allocation letter 拨款信件 HKB?G~  
allocation of fund 分配款项;预留款项 q|7i6jq\*R  
allocation of profit 利润分配;溢利分配 zEM  c)  
allocation warrant 拨款令 {L6@d1u  
allotment 分配;配股 b0VEMu81k  
allotment notice 股份配售通知;配股通知 Q[PVkZ  
allotment of shares 股份分配 8Dy5g  
allowable 可获宽免;免税的 0FN;^hP5|  
allowable business loss 可扣除的营业亏损 tL#~U2K  
allowable expenses 可扣税的支出 _\"2Mdk`]  
allowance 免税额;津贴;备抵;准备金 FZFYwU\~.L  
allowance for debts 债项的免税额 QK~44;LVIJ  
allowance for depreciation by wear and tear 耗损折旧免税额 FS'|e?WU  
allowance for funeral expenses 殡殓费的免税额 8-#_xsZ^;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ov3FKMG?  
allowance for repairs and outgoings 修葺及支出方面的免税额 q8Jhs7fv  
allowance to debtor 给债务人的津贴 "rl(%~Op  
alteration of capital 资本更改 "aL.`^.  
alternate trustee 候补受托人 x."R_>  
amalgamation 合并 {beu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D;1?IeS  
ambit of charges 征税范围;收费范围 90"&KDh  
amended valuation 经修订的估值 |.#G G7F^S  
American Commodities Exchange 美国商品交易所 nj1TX  
American Express Bank Limited 美国运通银行 I8x,8}o>V  
American Stock Exchange 美国证券交易所 w]@H]>sHd  
amortization 摊销 (r6'q0[  
amount due from banks 存放银行同业的款项 ?T1vc  
amount due from banks abroad 存放海外银行同业的款项 q g2 fTe  
amount due from holding companies 控股公司欠款 og[cwa_  
amount due from local banks 存放本港银行同业的款项 % _.kd"  
amount due to banks 银行同业的存款 *;ehSg9  
amount due to banks abroad 海外银行同业的存款 xF8U )j !  
amount due to holding companies 控股公司存款 d/&W[jJ  
amount due to local banks 本港银行同业的存款 a^vTBJXo  
amount due to outport banks 外埠银行同业的存款 s!IX3rz  
amount for note issue 发行纸币的款额 APgjT' ;P^  
amount of bond 担保契据的款额 NZb}n`:  
amount of consideration 代价款额 "1P[D'HV4|  
amount of contribution 供款数额 AONEUSxJ  
amount of indebtedness 负债款额 :  I q  
amount of principal of the loan 贷款本金额 A4~- {.w=  
amount of rates chargeable 应征差饷数额 |l-~,eRvi5  
amount of share capital 股本额 8(zE^W,[8"  
amount of sums assured 承保款额 zi^?9n),  
amount of variation 变动幅度 }AW"2<@  
amount of vote 拨款数额  Y+d+  
amount payable 应付款额 OA7YWk<K  
amount receivable 应收款额 *SK`&V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $,.XPK5Q u  
analysis 分析 ]Y3NmL  
ancillary risk 附属风险 11^.oa+`  
annual account 周年帐目;周年帐目报表;年度决算;年结 H*H~~yQ  
annual accounting date 年结日期 MD):g @  
annual allowance 每年免税额;年积金;年度津贴;年津 ;!hwcOkX  
annual balance 年度余额 {{r.?m#{  
annual disposable income 每年可动用收入 )Fsc0_  
annual estimates 周年预算 Te6cw+6  
annual fee 年费 39qIoaHT  
annual general meeting 周年大会 ;;|o+4Ob;  
annual growth rate 年增率;每年增长率 $ucDz f=o  
annual long-term supplement 长期个案每年补助金 PyoIhe&ep  
annual pensionable emolument 可供计算退休金的年薪 U-*`I?~=4  
annual report 年报 eKUP,y;[I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~tc,p  
annual return 周年报表;周年申报表;每年报税表格 !AXt6z cZ  
Annual Return Rules 《周年报表规则》 b!<\#[ A4  
annual review of consumer prices 每年消费物价回顾 drQI@sPp  
annual roll-forward basis 逐年延展方式 >~;= j~  
annual salary 年薪 nYnB WDnV  
annual statement 年度报表;年度决算表 L`"j> ),  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gs"w 0[$  
annuitant 年金受益人 I}sb0 Q&  
annuity 年金 _. &N@k  
annuity contract 年金合约 *Y':raP  
annuity on human life 人寿年金 gF>t+"+ x  
antecedent debt 先前的债项 im3BQIPR  
ante-dated cheque 倒填日期支票 4%$#   
anticipated expenditure 预期开支 it$w.v+W7V  
anticipated net profit 预期纯利 } *jmW P  
anticipated revenue 预期收入 +;ylld  
anti-inflation measure 反通货膨胀措施 I=pFGU  
anti-inflationary stance 反通货膨胀立场 $KVCEe!X  
apparent deficit 表面赤字 i7b^b>B|e  
apparent financial solvency 表面偿债能力 :w<Ga8\tZ  
apparent partner 表面合伙人 |jB/d@RE  
application for personal assessment 个人入息课税申请书 R=J5L36F  
application of fund 资金应用 @~QI3)=s  
application to release as liquidator and to destruct the books of accounts and documents ?j;,:n   
申请免除清盘人职务及毁灭帐簿与文件 ~f:"Q(f+  
appointed actuary 委任精算师 +>ld  
appointed auditor 委任核数师;委任审计师 {%oxzdPc  
appointed trustee 委任的受托人 D JZ$M  
appointer 委任人 vD^Uod1  
apportioned pro rata 按比例分摊 FEO /RMh  
apportionment 分配;分摊 z5J$".O`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (nwp s  
apportionment formula 分摊方程式 @R_ON"h  
apportionment of estate duty 遗产税的分摊 .(7m[-iF!  
appraisal 估价;评估 +a"f)4\  
appreciable growth 可观增长 O+?vQ$z  
appreciable impact 显着影响 3wMnTT"At  
appreciable increase 可观增长 LP'wL6#  
appreciation 增值;升值 F!<!)_8Q  
appreciation against other currencies 相对其他货币升值 kIR/.Ij}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \beYb0(+  
appreciation tax 增值税 VfFbZds8f  
appropriation 拨款;拨用;拨付  5]*!N  
appropriation account 拨款帐目 KPAvNM  
Appropriation Bill 拨款法案 sDB,+1"Y$  
appropriation-in-aid system 补助拨款办法 UP7?9\  
approved assets 核准资产 #}HdylI\}  
approved basket stock 认可一篮子证券 M0$_x~  
approved budget 核准预算 FR']Rj  
approved charitable donation 认可慈善捐款 sp&gw XPG  
approved charitable institution 认可慈善机构 ]*hH.ZBY"^  
approved currency 核准货币;认可货币 P*]hXm85[K  
approved estimates 核准预算 A">R-1R  
approved estimates of expenditure 核准开支预算 P]O=K  
approved overseas insurer 核准海外保险人 &I:ZJuQ4  
approved overseas trust company 核准海外信托公司 OtbPr F5  
approved pooled investment fund 核准汇集投资基金 ^fQa whub  
approved provident fund scheme 认可公积金计划 uD?Rs`  
approved provision 核准拨款 _3IRj=Cs  
approved redeemable share 核准可赎回股份 w6h*dh$w  
approved regional stock 认可地区性证券 @ qS Z=  
approved retirement scheme 认可退休金计划 =6 3tp 9  
approved subordinated loan 核准附属贷款 z%1& t4$  
arbitrage 套戥;套汇;套利 0DFVB%JdI  
arbitrageur 套戥者;套汇者 DKF` xuJP  
arbitrary amount 临时款项 v_Hy:O}R  
arrangement 措施;安排;协定 M0T z('~s  
arrears 欠款 ]v]tBVO$  
arrears of pay 欠付薪酬 F!fsW9  
arrears of revenue 逾期未收税款;逾期未收的帐项 BV6B:=E0  
articles of association 组织章程;组织细则;组织章程细则 $*:g~#bh  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c^<~Y$i  
ascertainment of profit 确定利润 ]_j= { 0%  
"Asia Clear" “亚洲结算系统” p=m:^9/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !4T!@"#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4peRbm  
Asian Development Fund [ADF] 亚洲发展基金 /Pxny3  
Asian dollar bond 亚洲美元债券 xE{slDl  
Asian dollar market 亚洲美元市场 D/afa8>LQH  
Asian dollar rate 亚洲美元利率 eM@xs<BR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 91-[[<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4hxa|f  
asked price 沽盘;喊价;索价;卖方报价 iuA_ Jr  
assessable income 应评税入息 <I#M^}`  
assessable loss 应评税亏损 +`iJ+  
assessable profit 应评税利润 ((&5F!+\-  
assessable value 应评税值 6a<zZO`Z6+  
assessed profit 估定利润 6Jq3l_  
assessed value 经评估价值 r@}8TE*|P  
assessment 评税;评定;估价;评税单 FU(2,Vl  
assessment number 评税编号;估价编号 gLRDd~H  
assessment of additional tax 补加税评税 Z6-ZAS(>m  
assessment of performance 业绩评估;实绩评价 M!D6i5k,   
Assessor 评税主任 gWL`J=DiU  
asset price bubbles 资产价格泡沫 w:/3%-  
asset-backed securities 具资产保证的证券 kZ PL$ \/A  
assets accretion 资产增值 K {  FZ/  
assets and liabilities 资产与负债 |+KwyHE`9  
assets betterment statement 资产递增表;资产改进表 ?\)h2oi!F5  
assets lending 实物放款;有抵押贷款 ~N2=44e  
assets of the company passing on the death 死者去世时转移的公司资产 {VXucGI|  
assets pledged as security for liabilities 用作负债抵押的资产 2liJ^ `  
assets portfolio 资产投资组合 gm%cAme  
assets price 资产价格  <k0/O  
assets quality 资产质素 p I~;3T:!  
assets realization 资产变现 G8 q<)  
assets refinancing arrangement 资产再集资安排 Uu52uR  
assets securitization 资产证券化 Abi(1nXdQ  
assets situated outside Hong Kong 在香港以外地方的资产 N}1yDN  
assets stripping 削减资产;拆卖资产 . :>e"D  
assets value 资产值 #WJ*)$A@&  
assignee 承让人 1{wbC)  
assignment 转让;转让书;转让契 ef)zf+o  
assignment of interest 权益转让 \ @[Q3.VX  
assignment of letters patent and trade mark 专利证书及商标转让 |fW_9={1kQ  
assignment of property 物业转让;物业转让书 kv6nVlI)B  
assignment right 转让权 K- $,:28  
assignor 转让人 &YcOmI/MM  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 N:okt)q:%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cRuN;  
associate member 附属会员 B,&QI&k`~  
associated body corporate 相联法人团体 y=.bn!u}z  
associated company 相联公司;联属公司 J .VZD  
associated corporation 相联法团 O;5lF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?;H}5>^8P  
公认会计师公会〔英国〕 8O$ LY\G  
Association of Futures Exchange Brokers 香港期货经纪协会 3m9b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (,tu7u{  
association of underwriters 承保人组织 [ [w |  
assumption of control 接管 $:\`E 56\  
assurance 担保;保险;转易;转易书 5KDCmw  
assurance of interest 权益的转易 oH!O{pQK}  
at 19XX price 按一九XX年价格计算 ,QpFVlPU  
at a discount 按赔价计算;按贴水价格计算;打折扣 gWoUE7.3`  
at a premium 按溢价计算;按升水价格计算 ~ rQ,%dH  
at call 通知付款;按通知 ?Pa(e)8\  
at constant market price 按固定市价计算 u>G9r#~`k  
at constant price 按固定价格计算 9zS   
at cost 按成本计算 x(xi%?G  
at current market price 按当时市价计算;按现时市价计算 `R>z{-@=  
at current price 按当时价格计算;按现时价格计算 KQvSeH>r  
at factor cost 按要素成本计算;按生产要素成本计算 ~**x_ v  
at money-of-the-day price 按付款当日价格计算 K[ [6A:  
at or better 按指定或较佳价位〔买卖指令〕 %q~q,=H$]  
at par 按面值计算;平价 fm`V2'Rm  
at sight 见票即付 A)V*faD  
at the close 按收市盘 01n132k  
at the opening 按开市盘 y4LUC;[n  
attestation 见证;见证条款 ggiy{CdR  
at-the-money option 平价期权 oP9 y@U  
attorney 受权人;受托代表人 ?Pp*BB,*y  
attornment 新拥有人承认书 IVkB)9IW  
attributable profit 可归属利润 pf107S  
attributable share value 可归属股份价值 ]@b9m  
Auckland Stock Exchange 奥克兰证券交易所 -B9e&J {K  
auction 拍卖 RRB=JP{r  
auctioneer 拍卖商 G}^=(,jl  
audit 审计;核数 P"l'? `  
Audit Commission 审计署 Je6wio- 4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  qT!lq  
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〕 ""XAUxo  
audit review 帐目审查 *U]&a^N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xY#J((-iH  
audited account 审计帐目;经审计的帐目 (3lA0e`Y  
audited annual account 经审计的周年帐目 HKJBR)T  
audited balance sheet 经审计的资产负债表 o5 fV,BJZO  
auditor 核数师;核数主任;审计师 [U8/nT  
auditor's certificate 核数师证明书;审计师证明书 -egnMc67  
auditor's report 核数师报告;审计师报告 DyCzRkH  
Aussie bond 澳元债券 R y#C#0  
austerity budget 紧缩预算 Hz."4nhv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N0-J=2  
Australia All Ordinaries Index 澳洲所有普通股票指数 83SK<V6  
Australian Dollar [AUD] 澳元 IQ~qiFCf  
Australian Options Market 澳大利亚期权市场 9#@s(s  
Australian Securities Commission 澳洲证券事务监察委员会 Ie!&FQe2q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e\ cyiW0  
Australian Stock Exchange 澳大利亚证券交易所 -l57!s~V  
Austrian Schilling [ATS] 奥地利先令 8cG`We8l&  
authentication 认证;鉴证 q(:L8nKT]  
authority to purchase 委托购买证;委购书 \U]K!K=  
authorization 认可;核准;授权;授权书 1(dKb  
authorization by direction 指示授权 aEvbGo  
authorization by instruction 指令授权 `6J7c;:  
authorization by warrant 令状授权 7/51_=%kR  
authorization of unit trust 单位信托的认可 P1T {5u!T  
authorized agent 指定代理人 pR93T+X  
authorized capital 法定资本 Ao$k[#px  
authorized clerk 出市员 G^#>HE|  
authorized dealer 认可交易商 ?z#*eoPr  
authorized financial institution 认可财务机构 Fd\uTxykp  
authorized fund 认可基金 |xcC'1WU  
authorized fund house 获授权的基金公司;认可基金公司 `dG;SM$T,  
authorized institution 认可机构 RuIBOo\XL7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BK+P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H.4ISmXU  
authorized insurer 获授权保险人;获认可承保人 ?L7DVwVa,I  
authorized investment 特准投资项目 2=n`z) R  
authorized person 获授权人 3PZ(Kn<  
authorized representative 获授权代表 Z>bNU  
authorized share capital 法定股本 _!qD/ [/  
automated quotation system 自动报价系统 | U"fhG=g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EI6kBRMo  
自动交易系统〔香港期货交易所有限公司〕 su%-b\8K  
automatic adjustment mechanism 自动调整机制 GI/NouaNfm  
automatic adjustment system 自动调整系统 ,++HiYOG}e  
Automatic Clearing House 自动票据交换所 8R!-,I"$  
automatic exchange rates accumulation system 自动化汇率累集系统 0VtjVz*C7&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q|h$D~  
automatic teller machine [ATM] 自动柜员机 X5[vQ3^  
autopay 自动转帐 qi7C.w;  
available assets 可用资产 \f? K74  
available fiscal reserve 现存财政储备 ].kj-,5>f  
available profit 可用利润 O5-GrR^yt  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 U(y8nI]  
average 平均;平均数;海损 W j^@Zq#  
average basic salary 平均基本薪金 /~w*)e)  
average consumer expenditure 平均消费开支;一般消费开支 r^}0 qO,XM  
average cost 平均成本 3kC|y[.&  
average cost of land production 增辟土地平均成本 x4c|/}\)*  
average daily turnover 平均每日成交额 1b3k|s4   
average daily wage rate 平均每日工资率 >_ZEQC  
average expenditure pattern 平均开支模式 p03I&d@w>  
average growth rate 平均增长率 ;Y;r%DJ  
average net fixed assets 固定资产平均净值 I <D7 Jj  
average of relatives 相对价格平均数 vLHn4>J,R  
average price 平均价格 uK$ Xqo%L  
average propensity to consume 平均消费倾向;一般消费倾向 ~S Bb2*ID  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u1M8nb  
average rate 平均率 9 ;p5z[jI  
average revenue 平均收入;平均收益 F&R*njJcc  
average stock 平均库存;平均存货 M-i3_H)  
average yearly rent 平均年租 9X 4[Zk  
avoidance of double taxation 避免双重课税 C0N}B1-MU  
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 /7#e  
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