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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: yVu^ >  
A share A股;甲类股份 +?4*,8Tmmz  
abatement of tax 减税;减扣免税额 +ZD[[+  
ABN AMRO Bank N.V. 荷兰银行 Eg287B  
above-the-line expenditure 线上项目支出;经常预算支出 =woqHTR  
above-the-line receipt 线上项目收入;经常预算收入 ;] l{D}  
ABSA Asia Limited 南非联合亚洲有限公司 q?e16M  
absolute change 绝对数值变更 'l0eo' K  
absolute expenditure 实际开支 LaEX kb*s  
absolute guideline figure 绝对准则数字 l^!0|/Vw  
absolute interest 绝对权益 H|UV+Q0,  
absolute order of discharge 绝对破产解除令 te!]9rR  
absolute profit margin 绝对利润幅度 c0,gfY%sI$  
absolute value 实值;绝对值 X r  
absolutely vested interest 绝对既得权益 #*ZnA,  
absorbed cost 已吸收成本;已分摊成本 !."%M^J  
absorption 吸收;分摊;合并 ;f\R$u-  
absorption rate 吸收率;摊配率;分摊率 !ch[I#&J-  
ACB Finance Limited 亚洲商业财务有限公司 )%H5iSNG$P  
acceptable form of reciprocity 合理的互惠条件 B5?c'[V9  
acceptable rate 适当利率;适当汇率 gMoyy  
acceptance agreement 承兑协议 'Wx\"]:  
acceptance for honour 参加承兑 5VoOJ_hq  
acceptor 承兑人;接受人;受票人 SevfxR  
acceptor for honour 参加承兑人 g 'd*TBnk  
accident insurance 意外保险 +Y.uZJ6+  
Accident Insurance Association of Hong Kong 香港意外保险公会 0NuL9  
accident insurance scheme 意外保险计划 HNkZ1+P {  
accident year basis 意外年度基准 b _K?ocq  
accommodation 通融;贷款 r(?'Yy  
accommodation bill 通融票据;空头票据 e&FX7dsyy  
accommodation party 汇票代发人 a|] %/[G@  
account balance 帐户余额;帐户结余 mZ& \3m=  
account book 帐簿 &t9XK8S  
account collected in advance 预收款项 /ut~jf`  
account current book 往来帐簿 bH)8UQR%  
account of after-acquired property 事后取得的财产报告 5{!a+  
account of defaulter 拖欠帐目 J1u@A$4l?  
account payable 应付帐款 f)ucC$1=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~ (l2%(3G  
account receivable 应收帐款 Y9I #Q  
account receivable report 应收帐款报表 1o5Y9#7  
account statement 结单;帐单;会计财务报表 x1&b@u  
account title 帐户名称;会计科目 sg9x?Bx9  
accountant's report 会计师报告 21)-:rS  
Accountant's Report Rules 会计师报告规则 h Vt+%tmNy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .SKNIct M  
Accounting Arrangements 《会计安排》 ; ei<Q =[  
accounting basis 会计基础 !lt\2Ae  
accounting by Official Receiver 破产管理署署长呈交的帐目 NdXy% Q  
Accounting Circular 《会计通告》 kp<}  
accounting class 会计类别 yEw"8u'  
accounting date 记帐日期;会计结算日期 X'3`Q S:!  
accounting for money 款项核算 J*6n6  
Accounting Officer 会计主任 V.P5v {  
accounting period 会计报告期;会计期 R>YMGUH~w  
accounting policy 会计政策;会计方针 P*"AtZuY]  
accounting practice 会计惯例 JK^B+.  
accounting principle 会计准则 Y/eN)  
accounting record 会计记录 ,nu7r1}  
accounting report 会计报告 ^%'tD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9B?t3:  
Accounting Society of China 中国会计学会 sgb+@&}9n  
accounting statement 会计报表 G,mH!lSm,  
accounting system 会计制度;会计系统 ;5JIY7t  
accounting transaction 会计事项;帐务交易 }TAGr 0  
accounting treatment 会计处理 e$xv[9  
accounting year 会计年度 0 z'={6,  
accretion 增值;添加 r{6B+3J  
accrual 应计项目;应累算数目 9'/|?I  
accrual basis 应计制;权责发生制 #QyK?i*  
accrual basis accounting 应计制会计;权责发生制会计 l]58P  
accrue 应累算;应计 Z+h7 0,|  
accrued benefit 应累算利益 ja,L)b:  
accrued charges 应计费用 UV *tO15i  
accrued cumulative preference share dividend 应累算的累积优先股股息 xjn8)C  
accrued expenses 应累算费用 PE6u8ZAb"  
accrued interest payable 应付利息;应计未付利息 65e Wu=T  
accrued interest receivable 应收利息;应计未收利息 r #6l?+W ;  
accrued right 累算权益 ,ov v  
accruing profit 应累算的利润 (J;zkb  
accumulated fiscal reserve 累积财政储备 E 4$h%5  
accumulated profit 累积利润;滚存溢利 5 1CU@1Ie  
accumulated reserve 累积储备 WNlSve)]ie  
accumulation of surplus income 累积收益盈余 lh(+X-}D  
acquired assets 既得资产 J^+$L"K  
acquisition 收购;购置;取得 T~ q'y~9o  
acquisition cost 购置成本 yM#trqv5  
acquisition expenses 购置费用 5, "^"*@<  
acquisition of 100% interest 收购全部股权 -z~ V   
acquisition of control 取得控制权 3PR7g  
acquisition of fixed assets 购置固定资产 G4J6  
acquisition of shell “买壳” _ry En  
acquisition price 收购价  !k??Kj  
act of God 天灾 x8rFMR#S=  
acting partner 执事合伙人 X#NeB>~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }AH|~3|D  
active partner 积极参与的合伙人 r|H!s,  
active trading 交投活跃 3TvhOC>yG  
actual circulation 实际流通 Fi3(glgd-  
actual cost 实际成本 ht74h  
actual expenditure 实际开支;实际支出 d&R\7)0  
actual income 实际入息;实际收入;实际收益 7J!d3j2TR  
actual market 现货市场 g]#zWTw(   
actual price 现货价;实际价格 ?[4khQt  
actual profit 实际利润 =iN_Ug+  
actual quotation 实盘;实际价位;实际报价 vJj j+:  
actual year basis 按实际年度计算 [\%t<aa  
actuals 实货 #O974f8  
actuarial investigation 精算调查 ZWe$(?  
actuarial principle 精算原则 -_f0AfU/a  
actuarial report 精算师报告 #uw*8&%0  
Actuarial Society of Hong Kong 香港精算学会 fdEj#Ux<H  
actuarial valuation 精算师估值 g:e8i~  
actuary 精算师 K|J#/  
ad referendum agreement 暂定协议;有待覆核的协定 @j8L{FGnN  
ad valorem duty 从价税;按值征税 &7kSLat+9{  
ad valorem duty system 从价税制 sbiDnRf  
ad valorem fee 从价费 rJ~(Xu>,s  
ad valorem tariff 从价关税 /z-C :k\  
additional allowance 额外免税额 d?qO`- ~$  
additional amount for unexpired risk 未过期风险的额外款额 )Jjw}}$}Y  
additional assessable profit 补加应评税利润 pS)X\Xyw  
additional assessment 补加评税 &b]KMAo3  
additional commitment 额外承担 Z 7ZMu  
additional commitment vote 额外承担拨款 6Q?6-,?_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *Lk&@(  
additional dependent parent allowance 供养父母额外免税额 ~)CU m[:oM  
additional provision 额外拨款 Yiw^@T\H`  
additional stamp duty 附加印花税 7X3l&J2C4l  
additional tax 补加税罚款;补加税款 8; N}d)*O  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 owVUL~  
adjudged bankrupt 被裁定破产 ] j?Fk$C  
adjudicated bankrupt 裁定破产人 |0 pBBDw  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UY& W]  
adjudication of bankruptcy 裁定破产;宣告破产 xu pdjT%4  
adjudication of insolvency 裁定无力偿还债务 ?[fl$EG  
adjusted actual 经调整的实数;调整后的实数 Z5^ UF2`Q  
adjusted current assets 经调整的流动资产;调整后的流动资产 |2]WA'q  
adjusted figure 经调整的数字;调整后的数额 WaK{/6?T,  
adjusted liabilities 经调整的负债;调整后的负债 uRcuy/CY  
adjusted loss 经调整的亏损;调整后的亏损 7Qztc?XK  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 LZbHK.G=  
adjusted profit 经调整的利润;调整后的利润 DppvUiQB!a  
adjusted surplus 经调整的盈余额;调整后的盈余额 E0x$;CG!  
adjusted value 经调整的价值;调整后的价值 X OtS+p  
adjustment 调整;修订;理算〔保险〕 (%IstR|u:  
adjustment centre 调剂中心 H.S|njn:r  
adjustment lag 调整过程的时间差距;调整时差 w8@|b}  
adjustment mechanism 调整机制 'eXw`kw(  
adjustment of loss 亏损调整 u= i^F|  
adjustment process 调整过程;调整程序 b,V=B{(~  
adjustment range 调整幅度 oDDH;Q"M(  
administered exchange rate 受管制汇率 wDTV /"Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 g wiC ,  
administration expenses 行政费用 U`4Z j1y  
administration fee 手续费;行政费 IHMyP~{  
administration in bankruptcy 破产管理 EHM 7=|#  
administration order 遗产管理令 2Rp{]s$jo  
administrator 管理人;遗产管理人 M@86u^80  
administrator of the estate 遗产管理人 c oz}VMp  
admission of debt 债项承认书 ]OUOL/J  
admission of proof 接纳债权证明 ng6p#F,3  
advance 放贷款项;垫付款项;预支款项;预付款项 X)+sHcE~#  
advance account 暂支帐目;预付款帐户 vPq\reKe  
advance compensation 预付补偿金 W@}5e-q)O  
advance from shareholder 股东垫款 v2z/|sG  
advance pending reimbursement 预支以待日后付还 )bg,rESM  
advanced economy 先进经济体系 Jg6[/7*m  
advancement 预付;预付财产 x%7x^]$  
advances warrant 垫款令 f6C+2L+Hr  
advancing 贷出 jJnBwHp  
adverse balance 逆差 bL[W.O0  
adverse exchange 逆汇 Yx/~8K_%M?  
advertisement addressed to shareholders 在报章刊登的致股东通告 .`=PE&xq  
advice for collection 托收通知书 JEkVj']?  
advice of drawing 提款通知书;汇票通知书 j_<n~ri-  
advice of payment 付款通知 D[y|y 3F  
Advisory Committee [Securities and Futures Commission] 3&2q\]Y,  
谘询委员会〔证券及期货事务监察委员会〕 b,A1(_pzi  
Advisory Committee on Diversification 经济多元化谘询委员会 5Rp2O4Z  
affidavit 誓章;遗产申报誓章 tzN;;h4C  
affidavit of no receipt 述明无收款的誓章 !{0!G  
affiliate 联号;联营公司;附属公司 v0J1%{/xs  
affiliated company 附属公司;联号;联营公司 q &o=4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @_nhA/rlc  
affordability 负担能力 \kO_"{7n  
African Development Bank [AfDB] 非洲开发银行 #ms98pw%5  
after-acquired property 事后取得的财产 nxRrmR}F  
after-hours dealing 市后交易 c?Qg :yU  
after-tax profit 税后盈利;税后利润;税后溢利 KO"iauW  
agency agreement 代理协议 ) O^08]Y g  
agency expenses 代理机构的开支 73`UTXvWU  
agency fee 代理费 n-.k&B{a  
Agency Law 《代理法》 d)sl)qt}0  
agent 代理人;承销人 q|2C>{8  
agent of company 公司代理人 ,DZLEsFM  
agent's fee 代理人费;经纪费 &Wk<F3qN  
aggregate 总计;总数;总体数字 5X-(@GwN  
aggregate amount 总款额;总额 V lNzm  
aggregate assets and liabilities 总体资产与负债 FeMu`|2  
aggregate at constant price 按固定价格计算的总体数字 A*i_- ;W)  
aggregate demand 总需求 ( #Aq*2Z.  
aggregate gross position 总持仓量 ;OyM~T gI  
aggregate limit 总限额 sva$@y7b  
aggregate of salaries tax 合计薪俸税 ti% e.p0[  
aggregate performance 总体表现;总体业绩 Uij$ eBN  
aggregate supply 总体供应 K`<P^XJr  
aggregate surplus 总盈余 Cu7iHhY5  
aggregate total 整体总额 5xKR ]u  
aggregate value 总值;合计价值 Yl=  |P`  
aggregated basis 合计基准 B9-=.2.WU  
aggregated net chargeable income 合计应课税入息实额 s[bKGn@  
aggregation 合并计算;合计;总和 9] \vw  
aggregation of incomes of husband and wife 夫妇入息合并计算 5+Ut]AL5  
aggregation of property 财产的总和 \ed(<e>  
agio 差价;贴水 K.7gd1I  
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》 `9gx-')]\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jm"xf7  
《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》 pn|{P<b\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "de:plMofy  
《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》 vt,X:3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Kwnu|8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;0E 4S  
agreement for a settlement 授产协议 h]$zub  
agreement for assignment 转让协议 &y+eE?j  
agreement for sale 售卖协议;买卖协议 JN!YRcj  
agreement for sale and purchase 买卖协议 Bnv%W4  
agreement for the payment of interest 支付利息协议 Y8(yOVy9  
agreement for the repayment of money 还款协议 39CPFgi<l*  
agreement of reinsurance 再保险协议 nU)f]4q{Ec  
Agricultural Bank of China 中国农业银行 0qd`Pf   
air passenger departure tax 飞机乘客离境税 |<$O5b'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kA0 ^~  
airport tax 机场税 Lf9h;z>#  
alcohol duty 酒精税 +\Q@7Lj  
alienation 让与;让渡;转让 f*Bc`+G  
alimony 生活费;赡养费 yvvR%]!.  
All Ordinaries Index [AOI] 所有普通股指数 {n'}S(  
all risks 全险;综合险 bE"CSK#  
All Sales Record for Stock Market 《股票市场成交报告》 /2q%'"x(  
Allied Capital Resources Limited 新联财务有限公司 3]P=co@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?`$4ZDM  
allocation letter 拨款信件 |Gi/=[Tp  
allocation of fund 分配款项;预留款项 7;{F"/A  
allocation of profit 利润分配;溢利分配 ly@CX((W  
allocation warrant 拨款令 E*vi@aI  
allotment 分配;配股 ?1sY S  
allotment notice 股份配售通知;配股通知 [R$4n-$  
allotment of shares 股份分配 ;Wdo*ysW  
allowable 可获宽免;免税的 40XI\yE_?  
allowable business loss 可扣除的营业亏损 XRkqMq%  
allowable expenses 可扣税的支出 F(r &:3!97  
allowance 免税额;津贴;备抵;准备金 C&gJP7UF  
allowance for debts 债项的免税额 XJ+sm^`vOf  
allowance for depreciation by wear and tear 耗损折旧免税额 P+a&R<Dj4  
allowance for funeral expenses 殡殓费的免税额 RB2u1]l  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zZ63 P  
allowance for repairs and outgoings 修葺及支出方面的免税额 T5)?6i -N  
allowance to debtor 给债务人的津贴 dWA7U6c<  
alteration of capital 资本更改 AXFVsZH"zi  
alternate trustee 候补受托人 m" Gr pE3  
amalgamation 合并 :&MiO3#+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2S3F]fG0  
ambit of charges 征税范围;收费范围 B!0[LlF+  
amended valuation 经修订的估值 y\x<!_&D  
American Commodities Exchange 美国商品交易所 (WC<XKf  
American Express Bank Limited 美国运通银行 M-_)CR  
American Stock Exchange 美国证券交易所 nYY U  
amortization 摊销 p[Es4S}N  
amount due from banks 存放银行同业的款项 _"=~aMXC.)  
amount due from banks abroad 存放海外银行同业的款项  Sk-Ti\  
amount due from holding companies 控股公司欠款 E_P]f%  
amount due from local banks 存放本港银行同业的款项 5:wf"3%%  
amount due to banks 银行同业的存款 :([,vO:  
amount due to banks abroad 海外银行同业的存款 _19k@a  
amount due to holding companies 控股公司存款  I g`#U~  
amount due to local banks 本港银行同业的存款 -zt\we qA  
amount due to outport banks 外埠银行同业的存款 |d$aIS O`  
amount for note issue 发行纸币的款额 f 36rU  
amount of bond 担保契据的款额 dO2cgY}  
amount of consideration 代价款额 +;T%7j"wz  
amount of contribution 供款数额 Z:}^fZP  
amount of indebtedness 负债款额 4(NI-|q0  
amount of principal of the loan 贷款本金额 ?d 4_'y   
amount of rates chargeable 应征差饷数额 YA jk'  
amount of share capital 股本额 4b)xW&K{  
amount of sums assured 承保款额 lc^%:#@  
amount of variation 变动幅度 +x`tvo  
amount of vote 拨款数额 {|cA[#j#  
amount payable 应付款额 Tn|re Xc0e  
amount receivable 应收款额 0)Z7U$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %2.T1X%!  
analysis 分析 1D$k:|pP~  
ancillary risk 附属风险 &nq[Vy0kO4  
annual account 周年帐目;周年帐目报表;年度决算;年结 "F^EfpcJ{9  
annual accounting date 年结日期 S $Wd}2>  
annual allowance 每年免税额;年积金;年度津贴;年津 <mxUgU  
annual balance 年度余额 Ur@3_F  
annual disposable income 每年可动用收入 =o {`vv  
annual estimates 周年预算 G} p~VLf  
annual fee 年费 C/XOI >  
annual general meeting 周年大会 pT <H&  
annual growth rate 年增率;每年增长率 &8N\ 6K=  
annual long-term supplement 长期个案每年补助金 U!h!z`RU54  
annual pensionable emolument 可供计算退休金的年薪 5g=" #  
annual report 年报 V:lDR20*\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >v(Xc/oI  
annual return 周年报表;周年申报表;每年报税表格 ^0 t`EZ$  
Annual Return Rules 《周年报表规则》 |laq y`D  
annual review of consumer prices 每年消费物价回顾 FUQT,7CA  
annual roll-forward basis 逐年延展方式 @[^H*^1|g  
annual salary 年薪 *oF{ R^  
annual statement 年度报表;年度决算表 V1+IqOXAIp  
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 L:31toGK  
annuitant 年金受益人 _T1e##Sq,  
annuity 年金 y Le5,  
annuity contract 年金合约 Cs$g]&a  
annuity on human life 人寿年金 t6tqv  
antecedent debt 先前的债项 #(7OvW+y  
ante-dated cheque 倒填日期支票 GxBj N7"  
anticipated expenditure 预期开支 /a,q4tD@  
anticipated net profit 预期纯利 ,Vogo5~X  
anticipated revenue 预期收入 P++gR@  
anti-inflation measure 反通货膨胀措施 :F_U^pyG  
anti-inflationary stance 反通货膨胀立场 !U91  
apparent deficit 表面赤字 OSBE5  
apparent financial solvency 表面偿债能力 Y{jhT^tKK  
apparent partner 表面合伙人 N.fIg  
application for personal assessment 个人入息课税申请书 @8 pRIS"V  
application of fund 资金应用 N7NK1<vw2  
application to release as liquidator and to destruct the books of accounts and documents zd}"8  
申请免除清盘人职务及毁灭帐簿与文件 |i|O9^*%  
appointed actuary 委任精算师 !({[^[!  
appointed auditor 委任核数师;委任审计师 WA<~M) rb  
appointed trustee 委任的受托人 4)`{ L$  
appointer 委任人 Aam2Y,B  
apportioned pro rata 按比例分摊 I?1^\s#L  
apportionment 分配;分摊 % $J^dF_0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -v]7}[ .[  
apportionment formula 分摊方程式 {BF$N#7  
apportionment of estate duty 遗产税的分摊 Dd*C?6  
appraisal 估价;评估 D=3NI  
appreciable growth 可观增长 R_-.:n%.z  
appreciable impact 显着影响 %rf<YZ.\  
appreciable increase 可观增长 ^*ZO@GNL  
appreciation 增值;升值 0_ ;-QAd  
appreciation against other currencies 相对其他货币升值 J^u{7K,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H.YntFtD'  
appreciation tax 增值税 [[Z*n/tr  
appropriation 拨款;拨用;拨付 $+Xohtt  
appropriation account 拨款帐目 9Gy1T3y5"  
Appropriation Bill 拨款法案 Alrk3I3{  
appropriation-in-aid system 补助拨款办法 zfS`@{;F`|  
approved assets 核准资产 H#f FU  
approved basket stock 认可一篮子证券 ,i'>+Ix<  
approved budget 核准预算 RxAZ<8T_  
approved charitable donation 认可慈善捐款 |d{4_o90  
approved charitable institution 认可慈善机构 FvRog<3X  
approved currency 核准货币;认可货币 (u~@@d"  
approved estimates 核准预算 N^O.P  
approved estimates of expenditure 核准开支预算 m~2PpO  
approved overseas insurer 核准海外保险人 <FP&1Eg!|  
approved overseas trust company 核准海外信托公司 1Ztoj}!I  
approved pooled investment fund 核准汇集投资基金 WzF/wzR  
approved provident fund scheme 认可公积金计划 iZ&CE5+  
approved provision 核准拨款 $[H3O(B0*  
approved redeemable share 核准可赎回股份 0;)4.*t  
approved regional stock 认可地区性证券 |TkO'QN  
approved retirement scheme 认可退休金计划 sVGyHA  
approved subordinated loan 核准附属贷款 d^ w6_  
arbitrage 套戥;套汇;套利 Ug/b;( dJ'  
arbitrageur 套戥者;套汇者 l@':mX3xd  
arbitrary amount 临时款项 h]I ^%7  
arrangement 措施;安排;协定 $~_TE\F1  
arrears 欠款 yAaMYF@  
arrears of pay 欠付薪酬 U1I2+;"#A  
arrears of revenue 逾期未收税款;逾期未收的帐项 y<kW2<?  
articles of association 组织章程;组织细则;组织章程细则 oh|Q&R  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1X]?-+',.  
ascertainment of profit 确定利润 cZA l.}/  
"Asia Clear" “亚洲结算系统” }s? 9Hnqa  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e~xN[Q\0]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *M09Y'5]  
Asian Development Fund [ADF] 亚洲发展基金 BjSLbw-C  
Asian dollar bond 亚洲美元债券 )[>{ Ie2  
Asian dollar market 亚洲美元市场 h^cM#L^B  
Asian dollar rate 亚洲美元利率 m$ "B=b2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \:8 >@Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0ZTT^2R  
asked price 沽盘;喊价;索价;卖方报价 y%f'7YZ4  
assessable income 应评税入息 I t",WFE.  
assessable loss 应评税亏损 af.yC[  
assessable profit 应评税利润 !?,rcgi  
assessable value 应评税值 2Lm.;l4YO  
assessed profit 估定利润 qEE V&  
assessed value 经评估价值 NU O9,  
assessment 评税;评定;估价;评税单 %A%^;3@  
assessment number 评税编号;估价编号 T-0fVTeN  
assessment of additional tax 补加税评税 EP,lT.u3  
assessment of performance 业绩评估;实绩评价 R e-4y5f  
Assessor 评税主任 OLTgBXh  
asset price bubbles 资产价格泡沫 'V/+v#V+>  
asset-backed securities 具资产保证的证券 bDK72cQ  
assets accretion 资产增值 Rjt]^gb!*  
assets and liabilities 资产与负债 5*C#~gd& F  
assets betterment statement 资产递增表;资产改进表 (*F/^4p!$  
assets lending 实物放款;有抵押贷款 oUoDj'JN{  
assets of the company passing on the death 死者去世时转移的公司资产 yHe%e1  
assets pledged as security for liabilities 用作负债抵押的资产 rjz$~(&m6  
assets portfolio 资产投资组合 :A"GO c,  
assets price 资产价格 4;=+qb  
assets quality 资产质素 741Sd8  
assets realization 资产变现 M] 7#  
assets refinancing arrangement 资产再集资安排 /GRkQ",  
assets securitization 资产证券化 0sIwU!=vm  
assets situated outside Hong Kong 在香港以外地方的资产 T'!7jgk{:  
assets stripping 削减资产;拆卖资产 ^z)p@sk#  
assets value 资产值 t[VA|1gG  
assignee 承让人 '| WY 2>/(  
assignment 转让;转让书;转让契 ;Lr]w8d  
assignment of interest 权益转让 B^nE^"b  
assignment of letters patent and trade mark 专利证书及商标转让 m5`<XwD9  
assignment of property 物业转让;物业转让书 v;1<K@UT  
assignment right 转让权 5Sl vCL  
assignor 转让人 WS6'R    
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V^apDV\AV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Mh3Tfp  
associate member 附属会员 sN"<baZ  
associated body corporate 相联法人团体 l$ ^LY)i  
associated company 相联公司;联属公司 hT go  
associated corporation 相联法团 3RJsH :u8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `)?N7g[\u  
公认会计师公会〔英国〕 0o7*5| T4  
Association of Futures Exchange Brokers 香港期货经纪协会 /fv;`?~d*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7Ji|x{``  
association of underwriters 承保人组织 \SKobO?qI  
assumption of control 接管 8#L V oR  
assurance 担保;保险;转易;转易书 vY)5<z&  
assurance of interest 权益的转易 t>Lq "]1  
at 19XX price 按一九XX年价格计算 n<3qr}ZG^  
at a discount 按赔价计算;按贴水价格计算;打折扣 m) QV2n  
at a premium 按溢价计算;按升水价格计算 #g=7fu{n:  
at call 通知付款;按通知 bf@H(gCW=  
at constant market price 按固定市价计算 B63puX{u#  
at constant price 按固定价格计算 PUcxlD/a}  
at cost 按成本计算 "Rc Ny~  
at current market price 按当时市价计算;按现时市价计算 K,j'!VQA4g  
at current price 按当时价格计算;按现时价格计算 O3 NI  
at factor cost 按要素成本计算;按生产要素成本计算 y!eT>4Oyg  
at money-of-the-day price 按付款当日价格计算 /0CS2mLC  
at or better 按指定或较佳价位〔买卖指令〕 [0MNq]gxf  
at par 按面值计算;平价 ?sD4S   
at sight 见票即付 sBm)D=Kll  
at the close 按收市盘 c]}F$[>oN'  
at the opening 按开市盘 ?&Ug"$v  
attestation 见证;见证条款 SR_<3WW  
at-the-money option 平价期权 ]"ou?ot }  
attorney 受权人;受托代表人 FJQ=611@  
attornment 新拥有人承认书 Uhs/F:E[A  
attributable profit 可归属利润 *{DpNV8"  
attributable share value 可归属股份价值 duQ ,6  
Auckland Stock Exchange 奥克兰证券交易所 #;D@`.#\  
auction 拍卖 '2XIeR  
auctioneer 拍卖商 nEHmiG  
audit 审计;核数 y~Z7sx0  
Audit Commission 审计署 ghU~H4[xD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ` {/"?s|  
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〕 qBF6LhR  
audit review 帐目审查 Y#[xX2z9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D,\hRQ  
audited account 审计帐目;经审计的帐目  T_)G5a  
audited annual account 经审计的周年帐目 *(E]]8o  
audited balance sheet 经审计的资产负债表 ZSvU1T8  
auditor 核数师;核数主任;审计师 WA((>Daf]  
auditor's certificate 核数师证明书;审计师证明书 z94#:jPmG  
auditor's report 核数师报告;审计师报告 $:|?z_@  
Aussie bond 澳元债券 o4U0kiI@  
austerity budget 紧缩预算 8B! MgNKV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B@k2lHks(  
Australia All Ordinaries Index 澳洲所有普通股票指数 7?ICXhu9  
Australian Dollar [AUD] 澳元 UMUG~P&@  
Australian Options Market 澳大利亚期权市场 70 -nAv  
Australian Securities Commission 澳洲证券事务监察委员会 hh!4DHv   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 u+ b `aB  
Australian Stock Exchange 澳大利亚证券交易所 Z\r?>2  
Austrian Schilling [ATS] 奥地利先令 zb3,2D+P  
authentication 认证;鉴证 i"#pk"@`  
authority to purchase 委托购买证;委购书 G4rd<V0[D  
authorization 认可;核准;授权;授权书 ^u(-v/D9  
authorization by direction 指示授权 "% l``  
authorization by instruction 指令授权 $+|. @ss  
authorization by warrant 令状授权 +I3j 2u8L  
authorization of unit trust 单位信托的认可 i0n u5kD+d  
authorized agent 指定代理人 ?t)Mt]("  
authorized capital 法定资本 W#&BU-|2  
authorized clerk 出市员 1z3>nou2{  
authorized dealer 认可交易商 fG zx;<0P!  
authorized financial institution 认可财务机构 U4=m>Ty  
authorized fund 认可基金  qC6@  
authorized fund house 获授权的基金公司;认可基金公司 J4%"38l  
authorized institution 认可机构 #f@}$@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pz=/A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m*|G 2  
authorized insurer 获授权保险人;获认可承保人 @4G{L8Q}  
authorized investment 特准投资项目 @>*r2=#14  
authorized person 获授权人 o-<XR9,N*  
authorized representative 获授权代表 &$bcB]C\3  
authorized share capital 法定股本 ,Cd4Q7T  
automated quotation system 自动报价系统 O1Ynl` }  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }Gva=N:  
自动交易系统〔香港期货交易所有限公司〕 h0] bIT{  
automatic adjustment mechanism 自动调整机制 \ [bJ@f*."  
automatic adjustment system 自动调整系统 .B?fG)'WsF  
Automatic Clearing House 自动票据交换所 cHC1l  
automatic exchange rates accumulation system 自动化汇率累集系统 GXi)3I%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6zIK%<  
automatic teller machine [ATM] 自动柜员机 W[f%m0  
autopay 自动转帐 l} @C'Np  
available assets 可用资产 !Qq~lAJO;  
available fiscal reserve 现存财政储备 yMEI^,0"  
available profit 可用利润 WC Y5F  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 IdoS6   
average 平均;平均数;海损 !5 ?<QKOe  
average basic salary 平均基本薪金 ?)gc;K  
average consumer expenditure 平均消费开支;一般消费开支 <m/XGFc  
average cost 平均成本 _6m{zvyX>  
average cost of land production 增辟土地平均成本 @6M>x=n5  
average daily turnover 平均每日成交额 [9d\WPLC  
average daily wage rate 平均每日工资率 N6Dv1_c,  
average expenditure pattern 平均开支模式 MU4BAN   
average growth rate 平均增长率 87F]a3  
average net fixed assets 固定资产平均净值 NIAji3  
average of relatives 相对价格平均数 G\R6=K:f7  
average price 平均价格 %?3$~d\n  
average propensity to consume 平均消费倾向;一般消费倾向 0a9[}g1=#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 l{QlJ>%~{;  
average rate 平均率 v6H!.0  
average revenue 平均收入;平均收益 @O/"s~d-  
average stock 平均库存;平均存货 Yfx?3  
average yearly rent 平均年租 &14xYpD<  
avoidance of double taxation 避免双重课税 )-m/(-  
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 O;$}j:;KF  
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