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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: FI Io{ru  
A share A股;甲类股份 >E^sZmY[f-  
abatement of tax 减税;减扣免税额 K.JKE"j)d  
ABN AMRO Bank N.V. 荷兰银行 %f*8JUE16  
above-the-line expenditure 线上项目支出;经常预算支出 [yW0U:m  
above-the-line receipt 线上项目收入;经常预算收入 xbvZ7g^  
ABSA Asia Limited 南非联合亚洲有限公司 ?FA} ;?v  
absolute change 绝对数值变更 #JWW ;M6F  
absolute expenditure 实际开支 Nw/4z$].J  
absolute guideline figure 绝对准则数字 =NQDxt}  
absolute interest 绝对权益 @9~6+BZOq  
absolute order of discharge 绝对破产解除令 VK[^v;  
absolute profit margin 绝对利润幅度 zr-HL:js  
absolute value 实值;绝对值 6H53FMqr  
absolutely vested interest 绝对既得权益 ;S7MP`o@  
absorbed cost 已吸收成本;已分摊成本 K_G( J>  
absorption 吸收;分摊;合并 e)zE*9  
absorption rate 吸收率;摊配率;分摊率 ?<%GY dus  
ACB Finance Limited 亚洲商业财务有限公司 4703\ HK  
acceptable form of reciprocity 合理的互惠条件 v8 I&~_b  
acceptable rate 适当利率;适当汇率 z)#I"$!d  
acceptance agreement 承兑协议 Vof[yL `  
acceptance for honour 参加承兑 [h {zT)[  
acceptor 承兑人;接受人;受票人 V<*PaS..  
acceptor for honour 参加承兑人 |~Z.l  
accident insurance 意外保险 )CD4k:bm  
Accident Insurance Association of Hong Kong 香港意外保险公会 (1^AzE%U+Z  
accident insurance scheme 意外保险计划 @/9#Z4&d0  
accident year basis 意外年度基准 I~-W4{  
accommodation 通融;贷款 x&@. [FJhO  
accommodation bill 通融票据;空头票据 zgI!S6q  
accommodation party 汇票代发人 '-N `u$3Y  
account balance 帐户余额;帐户结余 N^*%{[<5  
account book 帐簿 7;2j^qPr  
account collected in advance 预收款项 <v>^#/.0  
account current book 往来帐簿 )+OI}  
account of after-acquired property 事后取得的财产报告 +C' u!^ )  
account of defaulter 拖欠帐目 .D!0$W mOZ  
account payable 应付帐款 iqreIMWz  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 TwH%P2)x  
account receivable 应收帐款 SIYBMe  
account receivable report 应收帐款报表 TWZ* *S-  
account statement 结单;帐单;会计财务报表  _zvCc%  
account title 帐户名称;会计科目 %@k@tD6  
accountant's report 会计师报告 l=GcgxD+"d  
Accountant's Report Rules 会计师报告规则 MzM"r"u  
accounting and auditing procedure 会计与审计程序;会计与核数程序 o^&u?F9  
Accounting Arrangements 《会计安排》 -GCC  
accounting basis 会计基础 MxQhkY-=  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~!;*C  
Accounting Circular 《会计通告》 ikX"f?Q;S2  
accounting class 会计类别 BiT #bg  
accounting date 记帐日期;会计结算日期 @.0>gmY;:  
accounting for money 款项核算  Fku~'30  
Accounting Officer 会计主任 Z-z^0QO  
accounting period 会计报告期;会计期 N?hQ53#3  
accounting policy 会计政策;会计方针 *?x$q/a  
accounting practice 会计惯例 /99S<U2ej  
accounting principle 会计准则 YcOPqvQ  
accounting record 会计记录 O]3$$uI=QE  
accounting report 会计报告 EmNJ_xY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6Ri+DPf:  
Accounting Society of China 中国会计学会 LM\H%=*L  
accounting statement 会计报表 #s>AiD  
accounting system 会计制度;会计系统 &&T\PspM  
accounting transaction 会计事项;帐务交易 /Jj7 +?  
accounting treatment 会计处理 c!*yxzs\  
accounting year 会计年度 >HNBTc=~t  
accretion 增值;添加 C~-x637/  
accrual 应计项目;应累算数目 ]9qY(m  
accrual basis 应计制;权责发生制 js;p7wi  
accrual basis accounting 应计制会计;权责发生制会计 o@:${> jw  
accrue 应累算;应计 QxS] 6hA  
accrued benefit 应累算利益 w"ZngrwBl  
accrued charges 应计费用 @+Y ql  
accrued cumulative preference share dividend 应累算的累积优先股股息 S52'!WTq  
accrued expenses 应累算费用 VzD LGLH  
accrued interest payable 应付利息;应计未付利息 J_ NY:B  
accrued interest receivable 应收利息;应计未收利息 '2Q[g0VR  
accrued right 累算权益 h K;9XJAf  
accruing profit 应累算的利润 Z*/{^ zsE  
accumulated fiscal reserve 累积财政储备 !l NCuR/T  
accumulated profit 累积利润;滚存溢利 -w'  
accumulated reserve 累积储备 G\&9.@`k  
accumulation of surplus income 累积收益盈余 mv] .  
acquired assets 既得资产 -UY5T@as  
acquisition 收购;购置;取得 : N9,/-s  
acquisition cost 购置成本 E+z),"QA  
acquisition expenses 购置费用 + OKk~GYf  
acquisition of 100% interest 收购全部股权 k;/K']4y  
acquisition of control 取得控制权 TWE>"8]  
acquisition of fixed assets 购置固定资产 2iM]t&^<+  
acquisition of shell “买壳” K|L&mL&8  
acquisition price 收购价 vT@*o=I  
act of God 天灾 ;>hRj!  
acting partner 执事合伙人 corNw+|/w  
active market 买卖活跃的市场;交投畅旺的市场;旺市 2_T2?weD5  
active partner 积极参与的合伙人 Ig&H0S  
active trading 交投活跃 t 2x2_;a  
actual circulation 实际流通 Nm$B a.Rg  
actual cost 实际成本 abMB-  
actual expenditure 实际开支;实际支出 @}; vl  
actual income 实际入息;实际收入;实际收益 \ SCi\j/a(  
actual market 现货市场 >AK9F. _z  
actual price 现货价;实际价格 )j,Y(V$P  
actual profit 实际利润 de=){.7Y  
actual quotation 实盘;实际价位;实际报价 f/xQy}4+~E  
actual year basis 按实际年度计算 i4T=4q  
actuals 实货 n( RQre  
actuarial investigation 精算调查 `PY=B$?{4  
actuarial principle 精算原则 FEY_(70  
actuarial report 精算师报告 [=<vapZt  
Actuarial Society of Hong Kong 香港精算学会 uA-1VwW+N  
actuarial valuation 精算师估值 S)LvYOOB@  
actuary 精算师 nA*U drcn  
ad referendum agreement 暂定协议;有待覆核的协定 4y*"w*L  
ad valorem duty 从价税;按值征税 '+EtnWH s  
ad valorem duty system 从价税制 (aC~0 #4  
ad valorem fee 从价费 `D/<*e,#  
ad valorem tariff 从价关税 W&~\@j]!D  
additional allowance 额外免税额 =[JstiT?E  
additional amount for unexpired risk 未过期风险的额外款额 lXpbAW  
additional assessable profit 补加应评税利润 uB=DC'lkg  
additional assessment 补加评税 t=nZ1GZyM  
additional commitment 额外承担 8k{KnH  
additional commitment vote 额外承担拨款 Mi~x(W@}3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :$6mS[@|  
additional dependent parent allowance 供养父母额外免税额 M mmg3%G1  
additional provision 额外拨款 >\br8=R  
additional stamp duty 附加印花税 -7Bg5{FA  
additional tax 补加税罚款;补加税款 &?[g8A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #| pn,/  
adjudged bankrupt 被裁定破产 !;3hN$5  
adjudicated bankrupt 裁定破产人 Y`NwE  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?e{hidg  
adjudication of bankruptcy 裁定破产;宣告破产 $E/N  
adjudication of insolvency 裁定无力偿还债务 } ~NM\rm  
adjusted actual 经调整的实数;调整后的实数 CCHGd&\Z  
adjusted current assets 经调整的流动资产;调整后的流动资产 Nl]_Ie6  
adjusted figure 经调整的数字;调整后的数额 %1mIngW=g  
adjusted liabilities 经调整的负债;调整后的负债 (H^)wDb  
adjusted loss 经调整的亏损;调整后的亏损 ayYl3  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 jn +*G<NJ  
adjusted profit 经调整的利润;调整后的利润 t|urvoz  
adjusted surplus 经调整的盈余额;调整后的盈余额 ~6A;H$dr  
adjusted value 经调整的价值;调整后的价值 Sw.k,p*r  
adjustment 调整;修订;理算〔保险〕 !C(U9p. 0  
adjustment centre 调剂中心 ^jb jH I&  
adjustment lag 调整过程的时间差距;调整时差 #<K'RJn  
adjustment mechanism 调整机制 LpK? C<?x  
adjustment of loss 亏损调整 >P+o NY  
adjustment process 调整过程;调整程序 %i6/= 'u  
adjustment range 调整幅度 Etn uEU  
administered exchange rate 受管制汇率 l{I.l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /IQ$[WR cx  
administration expenses 行政费用 |&"/u7^  
administration fee 手续费;行政费 `h%K8];<6f  
administration in bankruptcy 破产管理 =;"eZ  
administration order 遗产管理令 W7W(jMH  
administrator 管理人;遗产管理人 BZQ"[-V{  
administrator of the estate 遗产管理人 9!_JV;2  
admission of debt 债项承认书 r^7eK)XA_  
admission of proof 接纳债权证明 _z=yt t9D  
advance 放贷款项;垫付款项;预支款项;预付款项 YEa<zhO8  
advance account 暂支帐目;预付款帐户 B/*\Ih9y  
advance compensation 预付补偿金 s !IvUc7'  
advance from shareholder 股东垫款 8e5imei  
advance pending reimbursement 预支以待日后付还 }<qZXb1  
advanced economy 先进经济体系 CwM 1 _3cE  
advancement 预付;预付财产 e:l7 w3?O  
advances warrant 垫款令 <a&w$Zc/  
advancing 贷出 (A )f r4  
adverse balance 逆差 tdHeZv  
adverse exchange 逆汇 iCJXV'  
advertisement addressed to shareholders 在报章刊登的致股东通告 5dX /<  
advice for collection 托收通知书 8d?%9# p-)  
advice of drawing 提款通知书;汇票通知书 [Kg3:]2A  
advice of payment 付款通知 C);3GPp  
Advisory Committee [Securities and Futures Commission] XRmE  
谘询委员会〔证券及期货事务监察委员会〕 \_(|$Dhq  
Advisory Committee on Diversification 经济多元化谘询委员会 nx(jYXVT  
affidavit 誓章;遗产申报誓章 T[evh]koB  
affidavit of no receipt 述明无收款的誓章 H|S hi/  
affiliate 联号;联营公司;附属公司 2:@,~{`#*  
affiliated company 附属公司;联号;联营公司 OI_Px3) y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Co,?<v=Ll  
affordability 负担能力 -mP2}BNM  
African Development Bank [AfDB] 非洲开发银行 5)Z:J  
after-acquired property 事后取得的财产 'rNLh3  
after-hours dealing 市后交易 Wf3{z D~  
after-tax profit 税后盈利;税后利润;税后溢利 #_Zkke~{  
agency agreement 代理协议 QFK'r\3 pU  
agency expenses 代理机构的开支 p//mV H%  
agency fee 代理费 4p7j "d5  
Agency Law 《代理法》 :IX,mDO  
agent 代理人;承销人 DUSQh+C  
agent of company 公司代理人 ? o&goiM  
agent's fee 代理人费;经纪费 v^J']p  
aggregate 总计;总数;总体数字 ]UkqPtG;  
aggregate amount 总款额;总额 mPF<2:)wv  
aggregate assets and liabilities 总体资产与负债 4B9D  
aggregate at constant price 按固定价格计算的总体数字  9mW   
aggregate demand 总需求 {e$ @i  
aggregate gross position 总持仓量 ykRd+H-t  
aggregate limit 总限额  HzL~B#  
aggregate of salaries tax 合计薪俸税 %ikPz~(  
aggregate performance 总体表现;总体业绩 ~|[i64V<^  
aggregate supply 总体供应 ![!,i\x  
aggregate surplus 总盈余 Q,M,^_  
aggregate total 整体总额 r0wAh/J|  
aggregate value 总值;合计价值 d;,Jf*x\  
aggregated basis 合计基准 B8unF=u  
aggregated net chargeable income 合计应课税入息实额 0dIGX |e  
aggregation 合并计算;合计;总和 .F'Cb)Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 Aj]/A  
aggregation of property 财产的总和 Lf:#koaC  
agio 差价;贴水 guVuO  
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》 yf[1?{iVo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <`WDNi$Y  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 l9]nrT1Hy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V$w bmz  
《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》 g:.LCF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^I9U<iNIL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^F qs,^~W  
agreement for a settlement 授产协议 \PD%=~  
agreement for assignment 转让协议 ?VCp_Ji  
agreement for sale 售卖协议;买卖协议 g\9&L/xDN  
agreement for sale and purchase 买卖协议 m7`S@qG  
agreement for the payment of interest 支付利息协议 )6BySk  
agreement for the repayment of money 还款协议 Lxn-M5RPQ  
agreement of reinsurance 再保险协议 (/^?$~m"  
Agricultural Bank of China 中国农业银行 S'`G7ht  
air passenger departure tax 飞机乘客离境税 |'lNR)5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -aLM*nIoe  
airport tax 机场税 fu{v(^  
alcohol duty 酒精税 vM-kk:n7f  
alienation 让与;让渡;转让 y<*\D_J  
alimony 生活费;赡养费 A8QUfg@uK~  
All Ordinaries Index [AOI] 所有普通股指数 I]HLWF  
all risks 全险;综合险 7Le- f  
All Sales Record for Stock Market 《股票市场成交报告》 U\W$^r,  
Allied Capital Resources Limited 新联财务有限公司 1cx%+-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TD-B\ @_  
allocation letter 拨款信件 P)LQ=b}V#;  
allocation of fund 分配款项;预留款项 wz@[rMf  
allocation of profit 利润分配;溢利分配 ,gW$m~\  
allocation warrant 拨款令 '"XVe+.O  
allotment 分配;配股 =jA.INin4  
allotment notice 股份配售通知;配股通知 'f0R/6h\3s  
allotment of shares 股份分配 eY%Ep=J  
allowable 可获宽免;免税的 JvEW0-B^l,  
allowable business loss 可扣除的营业亏损 3UF^Ff<wo  
allowable expenses 可扣税的支出 EuA352x  
allowance 免税额;津贴;备抵;准备金 ?9 W2ax-4  
allowance for debts 债项的免税额 eoFG$X/PO  
allowance for depreciation by wear and tear 耗损折旧免税额 dNCd-ep  
allowance for funeral expenses 殡殓费的免税额 's5H_ah  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 K47.zu  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,<C~DSAyZ  
allowance to debtor 给债务人的津贴 [vz2< genn  
alteration of capital 资本更改 ?)[=>Kp  
alternate trustee 候补受托人 Sj:c {jyJd  
amalgamation 合并 GY5JPl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xOr"3;^  
ambit of charges 征税范围;收费范围 O>I%O^  
amended valuation 经修订的估值 ks69Z|D  
American Commodities Exchange 美国商品交易所 1d842pt  
American Express Bank Limited 美国运通银行 <;@E .I\N  
American Stock Exchange 美国证券交易所 [h_d1\ Cr  
amortization 摊销 i-#Dc (9  
amount due from banks 存放银行同业的款项 foBF]7Bz?  
amount due from banks abroad 存放海外银行同业的款项 ?=1i:h  
amount due from holding companies 控股公司欠款 6mIeV0Q'  
amount due from local banks 存放本港银行同业的款项 "r8N- h/P  
amount due to banks 银行同业的存款 l^%52m@{  
amount due to banks abroad 海外银行同业的存款 Bs|#7mA[  
amount due to holding companies 控股公司存款 hhhxsGyv  
amount due to local banks 本港银行同业的存款 @$CPTv3e  
amount due to outport banks 外埠银行同业的存款 KZ1m 2R}'  
amount for note issue 发行纸币的款额 *v: .]_;  
amount of bond 担保契据的款额 6ZwQ/~7H  
amount of consideration 代价款额 nEP3B '+  
amount of contribution 供款数额 _mQj=  
amount of indebtedness 负债款额 /1m+iM^V  
amount of principal of the loan 贷款本金额 E(z|LS*3  
amount of rates chargeable 应征差饷数额 -<AGCiLz  
amount of share capital 股本额 dj4a)p|YN  
amount of sums assured 承保款额 @HE?G  
amount of variation 变动幅度 BlM(Q/z  
amount of vote 拨款数额 i5_l//]  
amount payable 应付款额 O;&5> W,Z  
amount receivable 应收款额 I.>8p]X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X)= m4\R  
analysis 分析 pc QkJ F  
ancillary risk 附属风险 jwuSne  
annual account 周年帐目;周年帐目报表;年度决算;年结 {9) HB:  
annual accounting date 年结日期 {%RwZ'  
annual allowance 每年免税额;年积金;年度津贴;年津 ooCfr?E  
annual balance 年度余额 ~ 588md :  
annual disposable income 每年可动用收入 +.rE|)BPy  
annual estimates 周年预算 -G#m'W&  
annual fee 年费 Eg2SC?5  
annual general meeting 周年大会 |VjD. ]I  
annual growth rate 年增率;每年增长率 5/T#>l<  
annual long-term supplement 长期个案每年补助金 h Z/p'  
annual pensionable emolument 可供计算退休金的年薪 7AqbfLO  
annual report 年报 z5D*UOy5M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $"}[\>e*{  
annual return 周年报表;周年申报表;每年报税表格 _ /Eg_dQ~@  
Annual Return Rules 《周年报表规则》 kY9$ M8b  
annual review of consumer prices 每年消费物价回顾 x8C *  
annual roll-forward basis 逐年延展方式 \/nSRAk  
annual salary 年薪 >wFn|7\)s>  
annual statement 年度报表;年度决算表 'c]Pm,Ls  
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 9l|*E  
annuitant 年金受益人 ,|;\)tT  
annuity 年金 JuOCOl\  
annuity contract 年金合约 S\GxLW@x  
annuity on human life 人寿年金 +D[C.is>]}  
antecedent debt 先前的债项 5`lVC$cP  
ante-dated cheque 倒填日期支票 0zsmZ]b5E  
anticipated expenditure 预期开支 O%aHQL%Sz  
anticipated net profit 预期纯利 ??LE0i  
anticipated revenue 预期收入  [@3.dd  
anti-inflation measure 反通货膨胀措施 b`Jsu!?{  
anti-inflationary stance 反通货膨胀立场 W59xe&l  
apparent deficit 表面赤字 *o!#5c  
apparent financial solvency 表面偿债能力 et(AO)uv6  
apparent partner 表面合伙人 "ub0}p4V  
application for personal assessment 个人入息课税申请书 r^ '  
application of fund 资金应用 RMid}BRE  
application to release as liquidator and to destruct the books of accounts and documents 3Tc90p l*t  
申请免除清盘人职务及毁灭帐簿与文件 Z Y5Pf 1  
appointed actuary 委任精算师 !t{  
appointed auditor 委任核数师;委任审计师 JW=q'ibR  
appointed trustee 委任的受托人 NF-@Q@  
appointer 委任人 4af^SZ )l  
apportioned pro rata 按比例分摊 `D$RL*C;M`  
apportionment 分配;分摊 b&d4(dk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *iyc,f^w  
apportionment formula 分摊方程式 jR+k x:+  
apportionment of estate duty 遗产税的分摊 NSR][h_  
appraisal 估价;评估 #BgiDLh  
appreciable growth 可观增长 +CXq41g"c  
appreciable impact 显着影响 {d)L0KXK  
appreciable increase 可观增长 hvA|d=R(  
appreciation 增值;升值 Q )8I(*  
appreciation against other currencies 相对其他货币升值 d6 9dC*>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M6V^ur 1  
appreciation tax 增值税 Kw:%B|B<T  
appropriation 拨款;拨用;拨付 /1bQ RI^\  
appropriation account 拨款帐目 5Q8s{WQ  
Appropriation Bill 拨款法案 C}pQFL{B5  
appropriation-in-aid system 补助拨款办法  ;<%th  
approved assets 核准资产 ~LP5hL  
approved basket stock 认可一篮子证券 %F}d'TPx  
approved budget 核准预算 T&:~=  
approved charitable donation 认可慈善捐款 Um*&S.y  
approved charitable institution 认可慈善机构 S0LaQ<9.  
approved currency 核准货币;认可货币 THgEHR0,}[  
approved estimates 核准预算 uU-1;m#N?  
approved estimates of expenditure 核准开支预算 afu!.}4Ct  
approved overseas insurer 核准海外保险人 ,Vof<,x0  
approved overseas trust company 核准海外信托公司 '!`]Zc  
approved pooled investment fund 核准汇集投资基金 LW9F%?e!>  
approved provident fund scheme 认可公积金计划 &]A0=h2{P*  
approved provision 核准拨款 MlW*Tugg  
approved redeemable share 核准可赎回股份 u% =2g'+)_  
approved regional stock 认可地区性证券 8_O?#JYi  
approved retirement scheme 认可退休金计划 HXPq+  
approved subordinated loan 核准附属贷款 R+=wSG]  
arbitrage 套戥;套汇;套利 Ht]O:io`  
arbitrageur 套戥者;套汇者 ^oClf(  
arbitrary amount 临时款项 _~}2@&*G"  
arrangement 措施;安排;协定 J: I@kM  
arrears 欠款 a6;5mx  
arrears of pay 欠付薪酬 S&D8Rao5  
arrears of revenue 逾期未收税款;逾期未收的帐项 N&|,!Cu  
articles of association 组织章程;组织细则;组织章程细则 gr# |ZK.`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T {=&>pNK[  
ascertainment of profit 确定利润 @%fL*^yr;C  
"Asia Clear" “亚洲结算系统” 6* 0vUy*"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1qm*#4x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9;L8%T (  
Asian Development Fund [ADF] 亚洲发展基金 K<50>uG  
Asian dollar bond 亚洲美元债券 CT'#~~QB  
Asian dollar market 亚洲美元市场 XPnHi@x  
Asian dollar rate 亚洲美元利率 !!cN4X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [h8macx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vY,D02 EMw  
asked price 沽盘;喊价;索价;卖方报价 ;Sp/N4+  
assessable income 应评税入息 H6/gRv@  
assessable loss 应评税亏损 FC]n?1?<(  
assessable profit 应评税利润 8= =_43  
assessable value 应评税值 F6>oGmLy  
assessed profit 估定利润 0Fsa&<{6?  
assessed value 经评估价值 .S4%Q9l  
assessment 评税;评定;估价;评税单 Y.#fpG'  
assessment number 评税编号;估价编号 IA`Lp3Z  
assessment of additional tax 补加税评税 SDs#w  
assessment of performance 业绩评估;实绩评价 nU isC5HW  
Assessor 评税主任 FJT0lC  
asset price bubbles 资产价格泡沫 %'S[f  
asset-backed securities 具资产保证的证券 b"B:DDw00  
assets accretion 资产增值 -MFePpUt  
assets and liabilities 资产与负债 e_cK#9+  
assets betterment statement 资产递增表;资产改进表 BKgCuz:y  
assets lending 实物放款;有抵押贷款 D6C h6i5$  
assets of the company passing on the death 死者去世时转移的公司资产 "98 j-L=F+  
assets pledged as security for liabilities 用作负债抵押的资产 dyohs_  
assets portfolio 资产投资组合 %8d]JQ  
assets price 资产价格 r @ !  
assets quality 资产质素 H?V b   
assets realization 资产变现 6)>otB8)J  
assets refinancing arrangement 资产再集资安排 ofPv?_@  
assets securitization 资产证券化 ViG>gMGv  
assets situated outside Hong Kong 在香港以外地方的资产 n9-WZsc1  
assets stripping 削减资产;拆卖资产 $ ?|;w,%I  
assets value 资产值 =hY/Yr%P  
assignee 承让人 4U u`1gtz  
assignment 转让;转让书;转让契 2^f7GP  
assignment of interest 权益转让 imKMPO=  
assignment of letters patent and trade mark 专利证书及商标转让 O{Z${TC[  
assignment of property 物业转让;物业转让书 ;82?ACCP  
assignment right 转让权 0sB[]E|7[s  
assignor 转让人 a|4Q6Ycu  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 'rA(+-.M;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 62K#rR S  
associate member 附属会员 ,,BWWFg~  
associated body corporate 相联法人团体 w6pXF5ur>  
associated company 相联公司;联属公司 M5L/3qLh1  
associated corporation 相联法团 cmU>A721  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K_!:oe7%  
公认会计师公会〔英国〕 9}H]4"f7  
Association of Futures Exchange Brokers 香港期货经纪协会 $ +$l?2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |IS$Om  
association of underwriters 承保人组织 F07X9s44E  
assumption of control 接管 p./0N.  
assurance 担保;保险;转易;转易书 aK 7 }}  
assurance of interest 权益的转易 !%.=35NS@E  
at 19XX price 按一九XX年价格计算 i6g=fx6j*  
at a discount 按赔价计算;按贴水价格计算;打折扣 v-/vj/4>  
at a premium 按溢价计算;按升水价格计算 $dA]GWW5A  
at call 通知付款;按通知 ]b:>7_la  
at constant market price 按固定市价计算 Ba** S8{/`  
at constant price 按固定价格计算 :\y' ?d- Q  
at cost 按成本计算 JV_VM{w{K  
at current market price 按当时市价计算;按现时市价计算 f[ia0w5 m  
at current price 按当时价格计算;按现时价格计算 4yjIR?  
at factor cost 按要素成本计算;按生产要素成本计算 \k^ojzJ  
at money-of-the-day price 按付款当日价格计算 8 VhU)fY  
at or better 按指定或较佳价位〔买卖指令〕 g!9|1z  
at par 按面值计算;平价 [+!&iN  
at sight 见票即付 E>`|?DE@  
at the close 按收市盘 j0s$}FPUI  
at the opening 按开市盘 o^m?w0 \  
attestation 见证;见证条款 5G$5d:[(  
at-the-money option 平价期权 !e*T. 1Kz  
attorney 受权人;受托代表人 5HIQw9g6  
attornment 新拥有人承认书 FYK`.>L28  
attributable profit 可归属利润 W+5. lf=2>  
attributable share value 可归属股份价值 2U( qyC  
Auckland Stock Exchange 奥克兰证券交易所 0N$FIw2  
auction 拍卖 %$i}[ U  
auctioneer 拍卖商 W+$G{XSr5C  
audit 审计;核数 =%c\<<]aV  
Audit Commission 审计署 \PcnD$L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dC|6z/  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 o?6m/Klw6  
audit review 帐目审查 `*U$pg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TBRG D l  
audited account 审计帐目;经审计的帐目 P+wpX  
audited annual account 经审计的周年帐目 =|8hG*D8  
audited balance sheet 经审计的资产负债表 -Tn%O|#K  
auditor 核数师;核数主任;审计师 +T8MQ[(4  
auditor's certificate 核数师证明书;审计师证明书 EdkIT|c{  
auditor's report 核数师报告;审计师报告 z,4 D'F&  
Aussie bond 澳元债券 oR/_{#Mz"  
austerity budget 紧缩预算 \ Ce*5h  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )a x>*  
Australia All Ordinaries Index 澳洲所有普通股票指数 /?($W|9+l  
Australian Dollar [AUD] 澳元 ;mvVo-r*q  
Australian Options Market 澳大利亚期权市场 +.OdrvN4)  
Australian Securities Commission 澳洲证券事务监察委员会 HrfS^B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E+#<WK-  
Australian Stock Exchange 澳大利亚证券交易所 O?cU6u;W  
Austrian Schilling [ATS] 奥地利先令 b4WH37,lA  
authentication 认证;鉴证 ?_cOU@n  
authority to purchase 委托购买证;委购书 lk[Y6yE  
authorization 认可;核准;授权;授权书 ]vP}K   
authorization by direction 指示授权 ~"NuYM#@  
authorization by instruction 指令授权 1hE{(onI  
authorization by warrant 令状授权 N_Kdi%q  
authorization of unit trust 单位信托的认可 Vzo< ma^  
authorized agent 指定代理人 ;BYuNQr  
authorized capital 法定资本 I~&9c/&  
authorized clerk 出市员 P;mp)1C  
authorized dealer 认可交易商 @BF1X.4-+  
authorized financial institution 认可财务机构 KROD(  
authorized fund 认可基金 #<ST.f@*  
authorized fund house 获授权的基金公司;认可基金公司 `E?0jQ  
authorized institution 认可机构 x~wS/y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -a&<Un/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4e#$ -V   
authorized insurer 获授权保险人;获认可承保人 w6WPfy(/2  
authorized investment 特准投资项目 )%3T1 D/  
authorized person 获授权人 j@ D,2B;  
authorized representative 获授权代表 C4P<GtR9  
authorized share capital 法定股本 /-G_0 A2wF  
automated quotation system 自动报价系统 ai-rF^ehC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Bc[~'gn  
自动交易系统〔香港期货交易所有限公司〕 w,$qsmR  
automatic adjustment mechanism 自动调整机制 h /^bRs`;  
automatic adjustment system 自动调整系统 f-71`Pyb  
Automatic Clearing House 自动票据交换所 Qh(X7B  
automatic exchange rates accumulation system 自动化汇率累集系统 FROC/'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >%0$AW|Exu  
automatic teller machine [ATM] 自动柜员机 _B&Lyg !J  
autopay 自动转帐 !!H"B('m  
available assets 可用资产 (xRcG+3];  
available fiscal reserve 现存财政储备 : -d_  
available profit 可用利润 :dAd5v2f  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 q!?*M?Oz  
average 平均;平均数;海损 a6^_iSk  
average basic salary 平均基本薪金 2vX $:4  
average consumer expenditure 平均消费开支;一般消费开支 8W?dWj  
average cost 平均成本 upL3M`  
average cost of land production 增辟土地平均成本 I "~.p='  
average daily turnover 平均每日成交额 G3%Ju=  
average daily wage rate 平均每日工资率 _]pu"hZz4  
average expenditure pattern 平均开支模式 P(TBFu  
average growth rate 平均增长率 XclTyUGoK+  
average net fixed assets 固定资产平均净值 ;}"Eqq:  
average of relatives 相对价格平均数 {svo!pN:  
average price 平均价格  mPk'a  
average propensity to consume 平均消费倾向;一般消费倾向 XW" 0:}`J  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ]| +M0:2?  
average rate 平均率 9|#cjHf  
average revenue 平均收入;平均收益 IhYR4?e  
average stock 平均库存;平均存货 JcA+ztPU  
average yearly rent 平均年租 F!wz{i6\h  
avoidance of double taxation 避免双重课税 oSC'b%  
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 rUj\F9*5#  
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