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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: '6&a8&:  
A share A股;甲类股份 #^ cmh  
abatement of tax 减税;减扣免税额 &^4E)F  
ABN AMRO Bank N.V. 荷兰银行 +P?^Yx0d  
above-the-line expenditure 线上项目支出;经常预算支出 u4UQMj|q  
above-the-line receipt 线上项目收入;经常预算收入 )Cm7v@B   
ABSA Asia Limited 南非联合亚洲有限公司 4Cdl^4(LT  
absolute change 绝对数值变更 wpLC,  
absolute expenditure 实际开支 56 raZC  
absolute guideline figure 绝对准则数字 *3>$ f.QU  
absolute interest 绝对权益 ,B=;NKo  
absolute order of discharge 绝对破产解除令 5, <:|/r  
absolute profit margin 绝对利润幅度 *?GV(/Q  
absolute value 实值;绝对值 9M&uQccY  
absolutely vested interest 绝对既得权益 lB Y"@N  
absorbed cost 已吸收成本;已分摊成本 A!&hjV`  
absorption 吸收;分摊;合并 [Q=NGHB1/  
absorption rate 吸收率;摊配率;分摊率 sC=fXCGW\p  
ACB Finance Limited 亚洲商业财务有限公司 i$:\,  
acceptable form of reciprocity 合理的互惠条件 1hQeuG  
acceptable rate 适当利率;适当汇率 sZ!/uN!6  
acceptance agreement 承兑协议 lrXi *u]  
acceptance for honour 参加承兑 C/{tvY /o  
acceptor 承兑人;接受人;受票人 CQ+WBTiC  
acceptor for honour 参加承兑人 R} #6  
accident insurance 意外保险 +80yyn#  
Accident Insurance Association of Hong Kong 香港意外保险公会 g}\Yl.  
accident insurance scheme 意外保险计划 UmRI! WQl  
accident year basis 意外年度基准 )j[rm   
accommodation 通融;贷款 xxN=,p  
accommodation bill 通融票据;空头票据 !h "6h  
accommodation party 汇票代发人 0DFxVH_xN  
account balance 帐户余额;帐户结余 pg.z `k  
account book 帐簿 `f9I#B  
account collected in advance 预收款项 \!["U`\.K  
account current book 往来帐簿 ,%FBELqOW  
account of after-acquired property 事后取得的财产报告 Uu9*nH_  
account of defaulter 拖欠帐目 *Q@%< R  
account payable 应付帐款 :i4>&4j  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f;k'dqlv  
account receivable 应收帐款 > %~%O`+  
account receivable report 应收帐款报表 *Hnk,?kPq  
account statement 结单;帐单;会计财务报表 FYe(S V(9  
account title 帐户名称;会计科目 k>8,/ AZd  
accountant's report 会计师报告 `n# {}%  
Accountant's Report Rules 会计师报告规则 zMUifMiAj  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $]G_^ji)K  
Accounting Arrangements 《会计安排》 JY|f zL  
accounting basis 会计基础 ];.H]TIc6  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xy>+r[$D:  
Accounting Circular 《会计通告》 '7!b#if  
accounting class 会计类别 D-[` wCa,  
accounting date 记帐日期;会计结算日期 O<1qU M  
accounting for money 款项核算 V _&>0P{q  
Accounting Officer 会计主任 X$L9 kZ  
accounting period 会计报告期;会计期 \Ami-<T  
accounting policy 会计政策;会计方针 MMpGI^x!-X  
accounting practice 会计惯例 XkWO-L  
accounting principle 会计准则 0t-!6  
accounting record 会计记录 @@,l0/  
accounting report 会计报告 1HF=,K+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g?'4G$M  
Accounting Society of China 中国会计学会 c:/ H}2/C  
accounting statement 会计报表 bk**% ]  
accounting system 会计制度;会计系统 [_&\wHX  
accounting transaction 会计事项;帐务交易 )PRyDC-  
accounting treatment 会计处理 [HKTXF{n  
accounting year 会计年度 f\ wP}c'  
accretion 增值;添加 d{UyiZm\  
accrual 应计项目;应累算数目 ^b{w\HZ  
accrual basis 应计制;权责发生制 Wn(pz)+Y  
accrual basis accounting 应计制会计;权责发生制会计 _oB!-#  
accrue 应累算;应计 w+P?JR!)+  
accrued benefit 应累算利益 u'o."J^&'  
accrued charges 应计费用 VFZ_Vw  
accrued cumulative preference share dividend 应累算的累积优先股股息 a]<y*N?qu  
accrued expenses 应累算费用 o2FQ/EIE  
accrued interest payable 应付利息;应计未付利息 v>2gx1F"?  
accrued interest receivable 应收利息;应计未收利息 |G+6R-_  
accrued right 累算权益 vpoeK'bi,  
accruing profit 应累算的利润 liW0v!jBo  
accumulated fiscal reserve 累积财政储备 qeK_w '  
accumulated profit 累积利润;滚存溢利 Xgge_`T9  
accumulated reserve 累积储备 H0zKL]D'>  
accumulation of surplus income 累积收益盈余 88)F-St  
acquired assets 既得资产 io[$QTY  
acquisition 收购;购置;取得 iUv#oX H  
acquisition cost 购置成本 rKR2v (c  
acquisition expenses 购置费用 `wJR^O!e  
acquisition of 100% interest 收购全部股权 nMK,g>wp  
acquisition of control 取得控制权 ,qS-T'[v,(  
acquisition of fixed assets 购置固定资产 i)Hjmf3  
acquisition of shell “买壳” nQ/R,+6h  
acquisition price 收购价 pq 4/>WzE  
act of God 天灾 $"d< F3k  
acting partner 执事合伙人 2L#$WuM~^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 LRqBP|bjCD  
active partner 积极参与的合伙人 U2=PmS P  
active trading 交投活跃 t;7 tuq   
actual circulation 实际流通 v-;j44sB  
actual cost 实际成本 p#VA-RSUQ|  
actual expenditure 实际开支;实际支出 N|n"JKw)  
actual income 实际入息;实际收入;实际收益 ,4bqjkX5q  
actual market 现货市场 "T`Q,  
actual price 现货价;实际价格 xwZcO  
actual profit 实际利润 H'fmQf  
actual quotation 实盘;实际价位;实际报价 a9CY,+ z5B  
actual year basis 按实际年度计算 Le&SN7I  
actuals 实货 r sf +dC  
actuarial investigation 精算调查 ]V,wIy C  
actuarial principle 精算原则 Sga/i?!  
actuarial report 精算师报告 nATEv2:G  
Actuarial Society of Hong Kong 香港精算学会 }uJH!@j  
actuarial valuation 精算师估值 !ejLqb  
actuary 精算师 - J9K  
ad referendum agreement 暂定协议;有待覆核的协定 'N?,UtG R  
ad valorem duty 从价税;按值征税 >tfy\PY:  
ad valorem duty system 从价税制 %!5[3b'h  
ad valorem fee 从价费 i1qhe?5  
ad valorem tariff 从价关税 1}A1P&2>  
additional allowance 额外免税额 Bn83W4M  
additional amount for unexpired risk 未过期风险的额外款额 sLGut7@Sg  
additional assessable profit 补加应评税利润 #{]X<et  
additional assessment 补加评税 @`&kn;7T  
additional commitment 额外承担 Xsvf@/]U  
additional commitment vote 额外承担拨款 50 :gk*hy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <r_L-  
additional dependent parent allowance 供养父母额外免税额 H pHXt78  
additional provision 额外拨款 E2M|b  
additional stamp duty 附加印花税 vf=b5s(7Q  
additional tax 补加税罚款;补加税款 7!0~sf9A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _e%jM[  
adjudged bankrupt 被裁定破产 P8l x\DA  
adjudicated bankrupt 裁定破产人 eyq8wQT  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3g!tk9InG  
adjudication of bankruptcy 裁定破产;宣告破产 39jnoT  
adjudication of insolvency 裁定无力偿还债务 [89qg+z  
adjusted actual 经调整的实数;调整后的实数 iElE-g@Ws  
adjusted current assets 经调整的流动资产;调整后的流动资产 ')k n  
adjusted figure 经调整的数字;调整后的数额 :x*|?zII  
adjusted liabilities 经调整的负债;调整后的负债 M_wqb'=  
adjusted loss 经调整的亏损;调整后的亏损 K:PPZ|  
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 gOkq>i_  
adjusted profit 经调整的利润;调整后的利润 %SW"{GnO ^  
adjusted surplus 经调整的盈余额;调整后的盈余额 >k gL N  
adjusted value 经调整的价值;调整后的价值 HmWU;9Vn+  
adjustment 调整;修订;理算〔保险〕 ^oNk}:>  
adjustment centre 调剂中心 W`}C0[%VW  
adjustment lag 调整过程的时间差距;调整时差 ][ri A  
adjustment mechanism 调整机制 o"5Bg%H  
adjustment of loss 亏损调整 iNn]~L1  
adjustment process 调整过程;调整程序 #/u%sX`#y  
adjustment range 调整幅度 6#egy|("nF  
administered exchange rate 受管制汇率 ^T):\x(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >j [> 0D  
administration expenses 行政费用 |P{K\;-  
administration fee 手续费;行政费 GtQ$`~r  
administration in bankruptcy 破产管理 ]JQ';%dne  
administration order 遗产管理令 mez )G|  
administrator 管理人;遗产管理人 OGgP~hd  
administrator of the estate 遗产管理人 *h=|KOS  
admission of debt 债项承认书 wB(A['k  
admission of proof 接纳债权证明 uWs5 +  
advance 放贷款项;垫付款项;预支款项;预付款项 e K%~`Y  
advance account 暂支帐目;预付款帐户 }]0f -}  
advance compensation 预付补偿金 ]s3U+t?  
advance from shareholder 股东垫款 i #5rk(^t  
advance pending reimbursement 预支以待日后付还 h{s- e.  
advanced economy 先进经济体系 y/!h.[  
advancement 预付;预付财产 $tGk,.#j  
advances warrant 垫款令 C]22 [v4  
advancing 贷出 Tv d=EO  
adverse balance 逆差 oz!;sj{,D  
adverse exchange 逆汇 x1\ a_Kt  
advertisement addressed to shareholders 在报章刊登的致股东通告 <S*o}:iB  
advice for collection 托收通知书 Jg I+k Nx  
advice of drawing 提款通知书;汇票通知书 'g<0MOq{  
advice of payment 付款通知 &"^,Ubfcn"  
Advisory Committee [Securities and Futures Commission] m"MTw@}SJ;  
谘询委员会〔证券及期货事务监察委员会〕 9(.P2yO  
Advisory Committee on Diversification 经济多元化谘询委员会 4~<  :Pj  
affidavit 誓章;遗产申报誓章 &. sfu$]  
affidavit of no receipt 述明无收款的誓章 M" |Mte  
affiliate 联号;联营公司;附属公司 B+y r 6Q.  
affiliated company 附属公司;联号;联营公司 39s%CcI`k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /ESmQc:DWB  
affordability 负担能力 yFp8 >  
African Development Bank [AfDB] 非洲开发银行 ~HbZRDcJc  
after-acquired property 事后取得的财产 B(<;]  
after-hours dealing 市后交易 ekB!d  
after-tax profit 税后盈利;税后利润;税后溢利 >P7|-bV  
agency agreement 代理协议 FKU$HQw*  
agency expenses 代理机构的开支 ^j1?LB  
agency fee 代理费 wyqXD.o f  
Agency Law 《代理法》 3Lx]-0h  
agent 代理人;承销人 <mE)& 7C  
agent of company 公司代理人 - V Rby  
agent's fee 代理人费;经纪费 ({/@=e x*  
aggregate 总计;总数;总体数字 %M+ID['K9/  
aggregate amount 总款额;总额 ]AlRu(  
aggregate assets and liabilities 总体资产与负债 7r=BGoA2E  
aggregate at constant price 按固定价格计算的总体数字 >_ji`/ d{  
aggregate demand 总需求 +" 4E:9P?  
aggregate gross position 总持仓量 GT|=Kx$;  
aggregate limit 总限额 f_}FYeg  
aggregate of salaries tax 合计薪俸税 9p ;)s  
aggregate performance 总体表现;总体业绩 S^}@X?v  
aggregate supply 总体供应 RIXUzKLO  
aggregate surplus 总盈余 Fs rGI (x?  
aggregate total 整体总额 :-x F=Y(;  
aggregate value 总值;合计价值 S<Zb>9pl  
aggregated basis 合计基准 w!{g^*R+!  
aggregated net chargeable income 合计应课税入息实额 h#K863  
aggregation 合并计算;合计;总和 :'-FaGy  
aggregation of incomes of husband and wife 夫妇入息合并计算 0) }bJ,5/  
aggregation of property 财产的总和 ;M '?k8L  
agio 差价;贴水 cnh\K.*}_x  
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》 ]V!q"|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~`Q8)(y<#$  
《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》 ^cO^3=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &P Ru[!  
《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》 <&3qFK*9r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !|P>%bi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S:qML]RO  
agreement for a settlement 授产协议 _9!_fIY  
agreement for assignment 转让协议 /"d5<B`%  
agreement for sale 售卖协议;买卖协议 m7z6c"?lB  
agreement for sale and purchase 买卖协议 g0-hN%=6  
agreement for the payment of interest 支付利息协议 _1w?nN'  
agreement for the repayment of money 还款协议 <<>?`7N  
agreement of reinsurance 再保险协议 Q>y2C8rnJ/  
Agricultural Bank of China 中国农业银行 +'qzk>B  
air passenger departure tax 飞机乘客离境税 C!N&uNp@s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f]F]wg\_f  
airport tax 机场税 {5}UP@h  
alcohol duty 酒精税 n,eO6X 4  
alienation 让与;让渡;转让 0*?~I;.2m$  
alimony 生活费;赡养费 q=8I0E&q  
All Ordinaries Index [AOI] 所有普通股指数 yw'b^D/  
all risks 全险;综合险 IZ /Md@C  
All Sales Record for Stock Market 《股票市场成交报告》 y"= j[.  
Allied Capital Resources Limited 新联财务有限公司 OA#AiQUR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 mgeNH~%m@*  
allocation letter 拨款信件 = E'\  
allocation of fund 分配款项;预留款项 d, j"8\@  
allocation of profit 利润分配;溢利分配 |ToCRM  
allocation warrant 拨款令 A!}Wpw%(/  
allotment 分配;配股  :~JgB  
allotment notice 股份配售通知;配股通知 e6{}hiM  
allotment of shares 股份分配 1X\dH<B}  
allowable 可获宽免;免税的 6yZfV7I  
allowable business loss 可扣除的营业亏损 U#v??Sl  
allowable expenses 可扣税的支出 [bH5UTA  
allowance 免税额;津贴;备抵;准备金 +.UdEIR";M  
allowance for debts 债项的免税额 9H5S@w[je  
allowance for depreciation by wear and tear 耗损折旧免税额 Qn> 0s  
allowance for funeral expenses 殡殓费的免税额 (I~-mzu\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BR5r K  
allowance for repairs and outgoings 修葺及支出方面的免税额 )cc:Z7p  
allowance to debtor 给债务人的津贴 V6'"J  
alteration of capital 资本更改 [4,=%ez  
alternate trustee 候补受托人 y~_wr}.CS  
amalgamation 合并 o$I% 1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &-#!]T-P:E  
ambit of charges 征税范围;收费范围 <_&H<]t%rI  
amended valuation 经修订的估值 > t *+FcD  
American Commodities Exchange 美国商品交易所 kDuN3  
American Express Bank Limited 美国运通银行 ws:@Pe4AF  
American Stock Exchange 美国证券交易所 |}paa  
amortization 摊销 FVkb9(WW  
amount due from banks 存放银行同业的款项 IDbqhZp(  
amount due from banks abroad 存放海外银行同业的款项 T 'pX)ZH  
amount due from holding companies 控股公司欠款 TqK`X#Zq  
amount due from local banks 存放本港银行同业的款项 =\Td~>  
amount due to banks 银行同业的存款 %<%ef+*  
amount due to banks abroad 海外银行同业的存款 lb3:#?  
amount due to holding companies 控股公司存款 gE^ {@^  
amount due to local banks 本港银行同业的存款 g1-^@&q  
amount due to outport banks 外埠银行同业的存款 D_r&B@4w  
amount for note issue 发行纸币的款额 hR" j[  
amount of bond 担保契据的款额 C Sx V^  
amount of consideration 代价款额 U1<EAGo|  
amount of contribution 供款数额 ]v7f9MC'\  
amount of indebtedness 负债款额 der'<Q.U:k  
amount of principal of the loan 贷款本金额 `(A>7;]:  
amount of rates chargeable 应征差饷数额 } y@pAeS,  
amount of share capital 股本额 8"R; axeD  
amount of sums assured 承保款额 r(./00a  
amount of variation 变动幅度 h32QEz-+  
amount of vote 拨款数额 ikf6Y$nWfF  
amount payable 应付款额 R%iyNK,  
amount receivable 应收款额 l@ vaupg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3# G;uWN-  
analysis 分析 4R-Y9:^t  
ancillary risk 附属风险 ]Ga}+^  
annual account 周年帐目;周年帐目报表;年度决算;年结 8/X#thG  
annual accounting date 年结日期 w=>~pYASH  
annual allowance 每年免税额;年积金;年度津贴;年津 T-pes1Wu  
annual balance 年度余额 7!Z\B-_,  
annual disposable income 每年可动用收入 -MZ LkSU  
annual estimates 周年预算 6tXx--Nh  
annual fee 年费 jt-Cy  
annual general meeting 周年大会 P]A>"-k  
annual growth rate 年增率;每年增长率 -?gr3rV@  
annual long-term supplement 长期个案每年补助金 *Iv.W7 [  
annual pensionable emolument 可供计算退休金的年薪 K:&FWl.  
annual report 年报 kW>Q9Nc=V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ](yw2c;m e  
annual return 周年报表;周年申报表;每年报税表格 T-x1jC!B'  
Annual Return Rules 《周年报表规则》 =pQA!u]QE  
annual review of consumer prices 每年消费物价回顾 *x3";%o  
annual roll-forward basis 逐年延展方式 42mi 7%f  
annual salary 年薪 8:hUj>q x  
annual statement 年度报表;年度决算表 \ } ,="  
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 WvVHSa4{  
annuitant 年金受益人 .RocENO0  
annuity 年金 N8.K[m  
annuity contract 年金合约 L|4kv  
annuity on human life 人寿年金 =~Oi:+L  
antecedent debt 先前的债项 "5*n(S{ks  
ante-dated cheque 倒填日期支票 p?S:J`q  
anticipated expenditure 预期开支 `WvNN>R  
anticipated net profit 预期纯利 |r*btyOJk  
anticipated revenue 预期收入 FT'_{e!M  
anti-inflation measure 反通货膨胀措施 6v7H?4  
anti-inflationary stance 反通货膨胀立场 S'~Zlv 3`  
apparent deficit 表面赤字 Oo{+W 5[  
apparent financial solvency 表面偿债能力 }Th":sin},  
apparent partner 表面合伙人 $!P(Q  
application for personal assessment 个人入息课税申请书 (as'(+B  
application of fund 资金应用 ??tyz4$;  
application to release as liquidator and to destruct the books of accounts and documents 5zXw0_  
申请免除清盘人职务及毁灭帐簿与文件 ]37k\O?vd  
appointed actuary 委任精算师 7n W*3(  
appointed auditor 委任核数师;委任审计师 6||zwwk'.  
appointed trustee 委任的受托人 5qo^SiB.  
appointer 委任人 |}zvCD  
apportioned pro rata 按比例分摊 .`4N#EjP  
apportionment 分配;分摊 _%#Q \ D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WbZ{) i  
apportionment formula 分摊方程式 -kY7~yS7  
apportionment of estate duty 遗产税的分摊 G!},jO*"  
appraisal 估价;评估 WS6pm6@A*!  
appreciable growth 可观增长 z[:UPPbW  
appreciable impact 显着影响 ;n?72&h  
appreciable increase 可观增长 W70J2  
appreciation 增值;升值 #q.Q tDz  
appreciation against other currencies 相对其他货币升值 lN94 b3_W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BEM_y:#  
appreciation tax 增值税 ct='Z E  
appropriation 拨款;拨用;拨付 j3 d=O!  
appropriation account 拨款帐目 (5[|h  
Appropriation Bill 拨款法案 ])paU8u  
appropriation-in-aid system 补助拨款办法 Gw3eO&X3i  
approved assets 核准资产 OoOKr  
approved basket stock 认可一篮子证券 5 OR L  
approved budget 核准预算 !Irmc*;QE  
approved charitable donation 认可慈善捐款 9hG)9X4  
approved charitable institution 认可慈善机构 Sqj'2<~W  
approved currency 核准货币;认可货币 w$Lpuu n{  
approved estimates 核准预算 )yp+!\  
approved estimates of expenditure 核准开支预算 ]|g{{PWH  
approved overseas insurer 核准海外保险人 S^|Uzc  
approved overseas trust company 核准海外信托公司 Y~]E6'Bz  
approved pooled investment fund 核准汇集投资基金 3f9J! B`n  
approved provident fund scheme 认可公积金计划 cQDn_Sjhi  
approved provision 核准拨款 rq'Cj<=Zj  
approved redeemable share 核准可赎回股份 Di{T3~fqU  
approved regional stock 认可地区性证券 bv$g$  
approved retirement scheme 认可退休金计划 5^'PjtW6  
approved subordinated loan 核准附属贷款 -DDH)VO  
arbitrage 套戥;套汇;套利 +f/G2qY!t  
arbitrageur 套戥者;套汇者 D&_Ir>"\  
arbitrary amount 临时款项 !FOPFPn  
arrangement 措施;安排;协定 VQE8hQ37  
arrears 欠款 "'p;Udt/Qm  
arrears of pay 欠付薪酬 oj*5m+:>a  
arrears of revenue 逾期未收税款;逾期未收的帐项  TA;  
articles of association 组织章程;组织细则;组织章程细则 i-!Z/,oL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 sxM0c  
ascertainment of profit 确定利润 ]F5?>du@~  
"Asia Clear" “亚洲结算系统” ##VS%&{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g+8{{o=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =KJK'1m9  
Asian Development Fund [ADF] 亚洲发展基金 w^N xR,  
Asian dollar bond 亚洲美元债券 l +RT>jAmK  
Asian dollar market 亚洲美元市场 J<dr x_gc  
Asian dollar rate 亚洲美元利率 zt{?Nt b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _U)BOE0o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K~**. NF-n  
asked price 沽盘;喊价;索价;卖方报价 D*3\4=6x  
assessable income 应评税入息 *44^M{ti<  
assessable loss 应评税亏损 j48cI3C  
assessable profit 应评税利润 hEAt4z0P  
assessable value 应评税值 [su2kOX|X  
assessed profit 估定利润 kSGFLP1FN  
assessed value 经评估价值 }{;m:Iia_  
assessment 评税;评定;估价;评税单 J =o,: 3"  
assessment number 评税编号;估价编号 K FV&Dt}<  
assessment of additional tax 补加税评税 [ 9)9>-  
assessment of performance 业绩评估;实绩评价 SPKGbp&  
Assessor 评税主任 $ hwJjSZ0  
asset price bubbles 资产价格泡沫 O57n<J'6  
asset-backed securities 具资产保证的证券 n[4F\I>  
assets accretion 资产增值 68 d\s 4  
assets and liabilities 资产与负债 %RA8M- d  
assets betterment statement 资产递增表;资产改进表 zOA{S~>  
assets lending 实物放款;有抵押贷款 [eL?O;@BD  
assets of the company passing on the death 死者去世时转移的公司资产 k&|L"N|w  
assets pledged as security for liabilities 用作负债抵押的资产 fk-zT  
assets portfolio 资产投资组合 Lf_`8Ux  
assets price 资产价格 K~ gt=NH  
assets quality 资产质素 r@L19d)J  
assets realization 资产变现 Y$SZqW0!/  
assets refinancing arrangement 资产再集资安排 nxH=Ut7{  
assets securitization 资产证券化 =YlsJ={h  
assets situated outside Hong Kong 在香港以外地方的资产 X%Jq9_  
assets stripping 削减资产;拆卖资产 s.z(1MB]  
assets value 资产值 oiYI$ql3L  
assignee 承让人  M\zM-B  
assignment 转让;转让书;转让契 xaQ]Vjw  
assignment of interest 权益转让 UZsL0  
assignment of letters patent and trade mark 专利证书及商标转让 9%aBW7@SK  
assignment of property 物业转让;物业转让书 yHL2 !  
assignment right 转让权 'Ba Ba=  
assignor 转让人 8'J"+TsOW  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 W/COrgbW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c!l=09a~a+  
associate member 附属会员 K#q1/2  
associated body corporate 相联法人团体 .s-X %%e\  
associated company 相联公司;联属公司 Gs]m; "o|  
associated corporation 相联法团 d*80eB9P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \zioIfHm  
公认会计师公会〔英国〕 >Qg`Us#y  
Association of Futures Exchange Brokers 香港期货经纪协会 jyRSe^x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -[A4B)  
association of underwriters 承保人组织 [5>f{L!<T<  
assumption of control 接管 E0QrByr_  
assurance 担保;保险;转易;转易书 @R% n &  
assurance of interest 权益的转易 vd`;(4i#X  
at 19XX price 按一九XX年价格计算 GUyMo@g  
at a discount 按赔价计算;按贴水价格计算;打折扣 Rn6;@Cw  
at a premium 按溢价计算;按升水价格计算 "HI&dC  
at call 通知付款;按通知 sd|5oz )  
at constant market price 按固定市价计算 kj_ o I5<'  
at constant price 按固定价格计算  =`fJ  
at cost 按成本计算 -_&"Q4FR;+  
at current market price 按当时市价计算;按现时市价计算 >t_5( K4  
at current price 按当时价格计算;按现时价格计算 5e tbJk  
at factor cost 按要素成本计算;按生产要素成本计算 #(6^1S%  
at money-of-the-day price 按付款当日价格计算 uCGJe1!Ai>  
at or better 按指定或较佳价位〔买卖指令〕 =\mAvVe  
at par 按面值计算;平价 ]hY'A>4Uq  
at sight 见票即付 ?;NC(Z,  
at the close 按收市盘 9UlR fl  
at the opening 按开市盘 AwrW!)n }  
attestation 见证;见证条款 Gs^hqT;h  
at-the-money option 平价期权 Wj0=cIb  
attorney 受权人;受托代表人 n[$bk_S  
attornment 新拥有人承认书 |HhqWja  
attributable profit 可归属利润 " %$jl0i_c  
attributable share value 可归属股份价值 B3 fKb#T  
Auckland Stock Exchange 奥克兰证券交易所 Q;A1&UA2  
auction 拍卖 =+24jHs  
auctioneer 拍卖商 +>BLox6  
audit 审计;核数 v eP)ElX  
Audit Commission 审计署 akg$vHhK4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4cC  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 KLVkPix;$  
audit review 帐目审查 R5PXX&Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 LLE\;,bv  
audited account 审计帐目;经审计的帐目 dO/iL7K&  
audited annual account 经审计的周年帐目 rH@ {[~p  
audited balance sheet 经审计的资产负债表 D; xRgHn  
auditor 核数师;核数主任;审计师 N]gJ( g  
auditor's certificate 核数师证明书;审计师证明书 hgt@Mb   
auditor's report 核数师报告;审计师报告 /SDN7M]m!  
Aussie bond 澳元债券 -Zs.4@GH  
austerity budget 紧缩预算 \@IEqm6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M\4pTcz{  
Australia All Ordinaries Index 澳洲所有普通股票指数 J_PAWW  
Australian Dollar [AUD] 澳元 kpT>xS^6<  
Australian Options Market 澳大利亚期权市场 &/XRiK1"0  
Australian Securities Commission 澳洲证券事务监察委员会 GQ=Zp3[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OCR`1  
Australian Stock Exchange 澳大利亚证券交易所 ~<[$.8*  
Austrian Schilling [ATS] 奥地利先令 byALM  
authentication 认证;鉴证 H?-Byi  
authority to purchase 委托购买证;委购书 )UBU|uYR\  
authorization 认可;核准;授权;授权书 %eK=5Er jx  
authorization by direction 指示授权 Sg#$ B#g  
authorization by instruction 指令授权 SrlTwcD  
authorization by warrant 令状授权 &>Zm gz  
authorization of unit trust 单位信托的认可 1< gY  
authorized agent 指定代理人 \<k5c-8Hb  
authorized capital 法定资本 gumT"x .^  
authorized clerk 出市员 m/ D ~D~  
authorized dealer 认可交易商 +qN}oyL  
authorized financial institution 认可财务机构 j1[Ng #.  
authorized fund 认可基金 T22 4L.?  
authorized fund house 获授权的基金公司;认可基金公司 ]O}TK^%  
authorized institution 认可机构 )Z4ilpU,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c*>8VW>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }STTDq4  
authorized insurer 获授权保险人;获认可承保人 > 4n\  
authorized investment 特准投资项目 9i9'Rd`g  
authorized person 获授权人 S*"uXTS  
authorized representative 获授权代表 uJxT)m!/  
authorized share capital 法定股本 rlUo#  
automated quotation system 自动报价系统 q<Tx'Ya  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #bI ,;]T  
自动交易系统〔香港期货交易所有限公司〕 6z-ZJ|?  
automatic adjustment mechanism 自动调整机制 NUSb7<s,&Y  
automatic adjustment system 自动调整系统 b'x26wT?  
Automatic Clearing House 自动票据交换所 HL8onNq  
automatic exchange rates accumulation system 自动化汇率累集系统 QMO.Bnek  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :V,agAMn  
automatic teller machine [ATM] 自动柜员机 (!cG*FrN  
autopay 自动转帐 =&%}p[ 3g  
available assets 可用资产 V47z;oMXct  
available fiscal reserve 现存财政储备 TH[xSg  
available profit 可用利润 AW{"9f4  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .wH`9aq;5@  
average 平均;平均数;海损 <'y}y}%  
average basic salary 平均基本薪金 "Zh3,  
average consumer expenditure 平均消费开支;一般消费开支 P8& BtA  
average cost 平均成本 |DUWB;  
average cost of land production 增辟土地平均成本 uU$YN-  
average daily turnover 平均每日成交额 #)3luf3G  
average daily wage rate 平均每日工资率 HB|R1<t;HB  
average expenditure pattern 平均开支模式 7~zd % o  
average growth rate 平均增长率 JxP&znng  
average net fixed assets 固定资产平均净值 dG8_3T}i  
average of relatives 相对价格平均数 ww? AGd  
average price 平均价格 j\hI, mc  
average propensity to consume 平均消费倾向;一般消费倾向 d76nyQKK  
average propensity to save 平均储蓄倾向;一般储蓄倾向 a:v5(@8  
average rate 平均率 LE@<)}Au^  
average revenue 平均收入;平均收益 ;!~&-I0l  
average stock 平均库存;平均存货 Z]~) ->=}  
average yearly rent 平均年租 %XC3V7  
avoidance of double taxation 避免双重课税 5>Kk>[|.  
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 E4QLXx6Wa&  
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