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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: %t:pG}A>:C  
A share A股;甲类股份 b7_uT`<  
abatement of tax 减税;减扣免税额 ToWtltCD  
ABN AMRO Bank N.V. 荷兰银行 $<(FZb=  
above-the-line expenditure 线上项目支出;经常预算支出 Zw`vPvb!  
above-the-line receipt 线上项目收入;经常预算收入 ;>d uY\$<  
ABSA Asia Limited 南非联合亚洲有限公司 8NRc+@f|m  
absolute change 绝对数值变更 <p74U( V  
absolute expenditure 实际开支 !K~:crUV|S  
absolute guideline figure 绝对准则数字 xF4>G0  
absolute interest 绝对权益 bEJz>oyW"  
absolute order of discharge 绝对破产解除令 uYv"5U]MFv  
absolute profit margin 绝对利润幅度 l].Gz`L  
absolute value 实值;绝对值 toCxY+"nbU  
absolutely vested interest 绝对既得权益 ~ :\QC  
absorbed cost 已吸收成本;已分摊成本 dE[nPtstb  
absorption 吸收;分摊;合并 &eHhj9  
absorption rate 吸收率;摊配率;分摊率 W%xg;uzp  
ACB Finance Limited 亚洲商业财务有限公司 I*Q^$YnM  
acceptable form of reciprocity 合理的互惠条件 N5%zbfKM  
acceptable rate 适当利率;适当汇率 sm~{fg  
acceptance agreement 承兑协议 ~;*SW[4  
acceptance for honour 参加承兑 "5,tEP!  
acceptor 承兑人;接受人;受票人 ,c;u]  
acceptor for honour 参加承兑人 }(/")i4h  
accident insurance 意外保险 vxRy7:G"  
Accident Insurance Association of Hong Kong 香港意外保险公会 )d\u_m W^  
accident insurance scheme 意外保险计划 q{?ku!cL  
accident year basis 意外年度基准 V{j>09u  
accommodation 通融;贷款 Gx]J6Z8  
accommodation bill 通融票据;空头票据 i]@QxzCSF  
accommodation party 汇票代发人 lj4D: >Ov  
account balance 帐户余额;帐户结余 H8g1SMT  
account book 帐簿 EGZ F@#N  
account collected in advance 预收款项 ?/ @~ d  
account current book 往来帐簿 K5fL{2V?  
account of after-acquired property 事后取得的财产报告 A@kp` -  
account of defaulter 拖欠帐目 u ::2c  
account payable 应付帐款 $YX\&%N  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]H4T80wm&  
account receivable 应收帐款 0~5'O[NhF  
account receivable report 应收帐款报表 ?x|8"*N  
account statement 结单;帐单;会计财务报表 EN =oA P  
account title 帐户名称;会计科目 PsLMV:O9S  
accountant's report 会计师报告 v;q<h  
Accountant's Report Rules 会计师报告规则 v~2$9x!9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 g0P^O@8  
Accounting Arrangements 《会计安排》 AI|8E8h+D  
accounting basis 会计基础 o6PDCaT7  
accounting by Official Receiver 破产管理署署长呈交的帐目 Tjfg[Z/x  
Accounting Circular 《会计通告》 8d90B9  
accounting class 会计类别 &{Zt(%\ '  
accounting date 记帐日期;会计结算日期 ,&1DKx  
accounting for money 款项核算 d&dp#)._8  
Accounting Officer 会计主任 /"Bm1  
accounting period 会计报告期;会计期 j}2,|9ne  
accounting policy 会计政策;会计方针 ~ "^]\3#  
accounting practice 会计惯例 5f:Mb|. ?  
accounting principle 会计准则 YM idSfi  
accounting record 会计记录 %YI Xk1  
accounting report 会计报告 9D2}heTN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CO` %eL ~  
Accounting Society of China 中国会计学会 V?a+u7*U&  
accounting statement 会计报表 b0A*zQA_)  
accounting system 会计制度;会计系统 UKBVCAK  
accounting transaction 会计事项;帐务交易 OKo39 A\fu  
accounting treatment 会计处理 [q/tKdo@  
accounting year 会计年度 \Qh{uk[  
accretion 增值;添加  f:_\S  
accrual 应计项目;应累算数目 {g:I5 A#  
accrual basis 应计制;权责发生制 B}%B4&Ij  
accrual basis accounting 应计制会计;权责发生制会计 =Mb1)^m  
accrue 应累算;应计 iG\ ]  
accrued benefit 应累算利益 dA`.  
accrued charges 应计费用 ]pZxbs&Vb  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^=H. .pr  
accrued expenses 应累算费用 RGw=!0V  
accrued interest payable 应付利息;应计未付利息 {c'2{`px 5  
accrued interest receivable 应收利息;应计未收利息 CMm:Vea  
accrued right 累算权益 %V>Ss9;/8  
accruing profit 应累算的利润 NDJIaX:]  
accumulated fiscal reserve 累积财政储备 cK;,=\  
accumulated profit 累积利润;滚存溢利 pohA??t2:  
accumulated reserve 累积储备 BrdHTk= Vy  
accumulation of surplus income 累积收益盈余 Ye'=F  
acquired assets 既得资产 .#M'  
acquisition 收购;购置;取得 #bqc}h9  
acquisition cost 购置成本 rNgFsFQ>.  
acquisition expenses 购置费用 8E m X  
acquisition of 100% interest 收购全部股权 "Dc6kn^}3  
acquisition of control 取得控制权 $c!cO" U  
acquisition of fixed assets 购置固定资产 d+1q[,-  
acquisition of shell “买壳” 9 a ED6  
acquisition price 收购价 TTS.wBpR,  
act of God 天灾 %>dCAj"  
acting partner 执事合伙人 }/ p>DMN  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9t.u9C=!F  
active partner 积极参与的合伙人 QJL%J  
active trading 交投活跃 DS@ZE Q`F  
actual circulation 实际流通 lG\6z"K  
actual cost 实际成本 /AJ#ngXz  
actual expenditure 实际开支;实际支出 /'V(F* g  
actual income 实际入息;实际收入;实际收益 p7UdZOi2  
actual market 现货市场 03F%!Rm/j  
actual price 现货价;实际价格 7X h'VOljB  
actual profit 实际利润 Op&i6V}<s  
actual quotation 实盘;实际价位;实际报价 3;wAm/Z:Q  
actual year basis 按实际年度计算 }r}$8M+1  
actuals 实货 }tvLe3O  
actuarial investigation 精算调查 d-=RS]j;j  
actuarial principle 精算原则 8n.sg({g  
actuarial report 精算师报告 }9&Z#1/  
Actuarial Society of Hong Kong 香港精算学会 y"Fp4$qb  
actuarial valuation 精算师估值 2yu\f u  
actuary 精算师 _vQtV]  
ad referendum agreement 暂定协议;有待覆核的协定 0Q81$% @<  
ad valorem duty 从价税;按值征税 rOt`5_2f  
ad valorem duty system 从价税制 Qi 3di  
ad valorem fee 从价费 ^xW u7q  
ad valorem tariff 从价关税 }@kD&2  
additional allowance 额外免税额 aZ[ aZU  
additional amount for unexpired risk 未过期风险的额外款额 1:7 uS.  
additional assessable profit 补加应评税利润 +d7sy0  
additional assessment 补加评税 n+C]&6-b  
additional commitment 额外承担 qSB]Zm<  
additional commitment vote 额外承担拨款 HLL[r0P`F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AY{-Hf&  
additional dependent parent allowance 供养父母额外免税额 9~bl  
additional provision 额外拨款 E8[{U8)[;5  
additional stamp duty 附加印花税 K%Dksx7ow  
additional tax 补加税罚款;补加税款 9n#Q1Xq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G~SgI>Q  
adjudged bankrupt 被裁定破产 %^e~;i=2  
adjudicated bankrupt 裁定破产人 [0M2`x4`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 4fK(<2i  
adjudication of bankruptcy 裁定破产;宣告破产 [D8u.8q  
adjudication of insolvency 裁定无力偿还债务 Q}pnb3J>T  
adjusted actual 经调整的实数;调整后的实数 V'kCd4  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^hG Y,\K9  
adjusted figure 经调整的数字;调整后的数额 _0~WT  
adjusted liabilities 经调整的负债;调整后的负债 "|{3V:e>a  
adjusted loss 经调整的亏损;调整后的亏损 < r6e23  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 {fwA=J9%KS  
adjusted profit 经调整的利润;调整后的利润 {[r}&^K15  
adjusted surplus 经调整的盈余额;调整后的盈余额 zG\g{cB  
adjusted value 经调整的价值;调整后的价值 (zW;&A  
adjustment 调整;修订;理算〔保险〕 ^Z?X\t  
adjustment centre 调剂中心 v9<7=D&x  
adjustment lag 调整过程的时间差距;调整时差 dQ&S&SW  
adjustment mechanism 调整机制 f L @rv  
adjustment of loss 亏损调整 N! 7r~B   
adjustment process 调整过程;调整程序  .AEOf0t  
adjustment range 调整幅度 <78]OZ] Z  
administered exchange rate 受管制汇率 X67.%>#3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +~gqP k  
administration expenses 行政费用 D}n&`^1X+  
administration fee 手续费;行政费 _cz&f%qr  
administration in bankruptcy 破产管理 f.V1  
administration order 遗产管理令 wYZ"fusT  
administrator 管理人;遗产管理人 %9D$N  
administrator of the estate 遗产管理人 eBZa 9X$  
admission of debt 债项承认书 cY%[UK$l  
admission of proof 接纳债权证明 XkB^.[B  
advance 放贷款项;垫付款项;预支款项;预付款项 'dE G\?v9  
advance account 暂支帐目;预付款帐户 q+A^JjzT  
advance compensation 预付补偿金 ?vHow$  
advance from shareholder 股东垫款 q4].C|7   
advance pending reimbursement 预支以待日后付还 +-b:XeHSZ  
advanced economy 先进经济体系 ?y.q<F)  
advancement 预付;预付财产 h8IjTd]z{$  
advances warrant 垫款令 "qL4D4  
advancing 贷出 [iJU{W  
adverse balance 逆差 Hwr# NKz-  
adverse exchange 逆汇 kbqG)  
advertisement addressed to shareholders 在报章刊登的致股东通告 t;[L-|^  
advice for collection 托收通知书 RR2Q  
advice of drawing 提款通知书;汇票通知书 +UzFHiGy#  
advice of payment 付款通知 ]SNA2?q  
Advisory Committee [Securities and Futures Commission] ZTCzD8  
谘询委员会〔证券及期货事务监察委员会〕 d3A= (/>D  
Advisory Committee on Diversification 经济多元化谘询委员会 cR; zNS  
affidavit 誓章;遗产申报誓章 |K},f,  
affidavit of no receipt 述明无收款的誓章 W$&kOdD!$  
affiliate 联号;联营公司;附属公司 /u9Md3q*'  
affiliated company 附属公司;联号;联营公司 v3b[08 F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6pkZ8Vp:  
affordability 负担能力 5O.dRp7d J  
African Development Bank [AfDB] 非洲开发银行 $=>(7 =l_  
after-acquired property 事后取得的财产 b;wf7~a*  
after-hours dealing 市后交易 "AN2K  
after-tax profit 税后盈利;税后利润;税后溢利 %GRD3S  
agency agreement 代理协议 |aH;@V  
agency expenses 代理机构的开支 j@4 yRl ^  
agency fee 代理费 %O 5 k+~9  
Agency Law 《代理法》 txF)R[dZK  
agent 代理人;承销人 `;[ j`v8O  
agent of company 公司代理人 JCjQR`)  
agent's fee 代理人费;经纪费 uZsm=('ww  
aggregate 总计;总数;总体数字 UlBg6   
aggregate amount 总款额;总额 s?;rP,{:p  
aggregate assets and liabilities 总体资产与负债 b9M.p*!  
aggregate at constant price 按固定价格计算的总体数字 Q'f!392|  
aggregate demand 总需求 0\ G`AO;D  
aggregate gross position 总持仓量 V=<OV]0  
aggregate limit 总限额 Pn)^mt  
aggregate of salaries tax 合计薪俸税 ^;J@]&[ ~  
aggregate performance 总体表现;总体业绩 ~n)!e#p  
aggregate supply 总体供应 C$X )I~M  
aggregate surplus 总盈余 +\SNaq~&  
aggregate total 整体总额 I }AO_rtb  
aggregate value 总值;合计价值 ;#np~gL  
aggregated basis 合计基准 zd) 2@jX=  
aggregated net chargeable income 合计应课税入息实额 ->DfT*)  
aggregation 合并计算;合计;总和 al/3$0#U  
aggregation of incomes of husband and wife 夫妇入息合并计算 Vp =  
aggregation of property 财产的总和 1}#(4tw)  
agio 差价;贴水 >>lT-w  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 hg}Rh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :e-&,K  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 EleK*l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <ex,@{n4  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 1:-^*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,vBi)H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SK2nxZOH  
agreement for a settlement 授产协议 fH_G;#q  
agreement for assignment 转让协议 xPa>-N=*  
agreement for sale 售卖协议;买卖协议 {^TVZdw  
agreement for sale and purchase 买卖协议 2ql7*g?Uq@  
agreement for the payment of interest 支付利息协议 +P C<#  
agreement for the repayment of money 还款协议 f =H,BQ  
agreement of reinsurance 再保险协议 4:$?u}9[:[  
Agricultural Bank of China 中国农业银行 ([loWr}QR  
air passenger departure tax 飞机乘客离境税 %|(~k*s4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b .9]b  
airport tax 机场税 JTcK\t8  
alcohol duty 酒精税 yVe<[!hJ  
alienation 让与;让渡;转让 ebk{p <  
alimony 生活费;赡养费 xk}(u`:.  
All Ordinaries Index [AOI] 所有普通股指数 xNG 'UbU  
all risks 全险;综合险 /yHM =&Vg]  
All Sales Record for Stock Market 《股票市场成交报告》 WNkAI9B  
Allied Capital Resources Limited 新联财务有限公司 bP;cDQ(g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8i!~w 7z  
allocation letter 拨款信件 uq;,h46ki  
allocation of fund 分配款项;预留款项 zh5{t0E}C  
allocation of profit 利润分配;溢利分配 76[O3%  
allocation warrant 拨款令 Hu$]V*rAG  
allotment 分配;配股 >S /Zd  
allotment notice 股份配售通知;配股通知 |CME:;{T  
allotment of shares 股份分配 lf3:Z5*&>  
allowable 可获宽免;免税的 {p -b,J9~a  
allowable business loss 可扣除的营业亏损 (5@9j  
allowable expenses 可扣税的支出 8+Lig  
allowance 免税额;津贴;备抵;准备金 5TlPs_o  
allowance for debts 债项的免税额 @";z?xj  
allowance for depreciation by wear and tear 耗损折旧免税额 uHdrHP  
allowance for funeral expenses 殡殓费的免税额 4;;F(yk8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yb BLBJb  
allowance for repairs and outgoings 修葺及支出方面的免税额 XcJ'w  
allowance to debtor 给债务人的津贴 }Sa2s&[<  
alteration of capital 资本更改 #pJ^w>YNy  
alternate trustee 候补受托人 J~z;sTR  
amalgamation 合并 7)zn[4v7qt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]Xcqf9k  
ambit of charges 征税范围;收费范围 "rz|sbj  
amended valuation 经修订的估值 y}jX/Ln  
American Commodities Exchange 美国商品交易所 Ba/Z<1)  
American Express Bank Limited 美国运通银行 H27J kZ&  
American Stock Exchange 美国证券交易所 J-lQPMI,  
amortization 摊销 ARYqX\-e  
amount due from banks 存放银行同业的款项 5q[0;`J  
amount due from banks abroad 存放海外银行同业的款项 q_Td!?2?  
amount due from holding companies 控股公司欠款 2Up1 FFRx  
amount due from local banks 存放本港银行同业的款项 Fy-+? ~  
amount due to banks 银行同业的存款 Y7R"~IA$  
amount due to banks abroad 海外银行同业的存款 ehO@3%z30c  
amount due to holding companies 控股公司存款 O~F/pJN`  
amount due to local banks 本港银行同业的存款 xw-x<7  
amount due to outport banks 外埠银行同业的存款 z^ +CD-  
amount for note issue 发行纸币的款额 j3QpY9A  
amount of bond 担保契据的款额 /#J)EH4p  
amount of consideration 代价款额 |RQ19m@  
amount of contribution 供款数额 h'wOslyFa  
amount of indebtedness 负债款额 o"@y=n/  
amount of principal of the loan 贷款本金额 d )|{iUcW  
amount of rates chargeable 应征差饷数额 }'{39vc .  
amount of share capital 股本额 }zVPdBRfm  
amount of sums assured 承保款额 tBe)#-O  
amount of variation 变动幅度 M-KjRl  
amount of vote 拨款数额 a pqzf  
amount payable 应付款额  $3](6  
amount receivable 应收款额 ?4=8z8((!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D%cWw0Oq  
analysis 分析 Y >-|`2Z  
ancillary risk 附属风险 po_||NIY  
annual account 周年帐目;周年帐目报表;年度决算;年结 4%O*2JAw  
annual accounting date 年结日期 )AOD~T4s7  
annual allowance 每年免税额;年积金;年度津贴;年津 TDg#O!DUF  
annual balance 年度余额 }~dXz?{p8  
annual disposable income 每年可动用收入 pYV$sDlD  
annual estimates 周年预算 q4vu r>m6  
annual fee 年费 10 dVV[=  
annual general meeting 周年大会 6~\z]LZ  
annual growth rate 年增率;每年增长率 uf,4GPo,  
annual long-term supplement 长期个案每年补助金 cOra`7L`  
annual pensionable emolument 可供计算退休金的年薪 a#W:SgE?Y  
annual report 年报 wL,b.]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p~M1}mE  
annual return 周年报表;周年申报表;每年报税表格 e47JLW&b  
Annual Return Rules 《周年报表规则》 le`&VdE^  
annual review of consumer prices 每年消费物价回顾 ((rk)Q+;v  
annual roll-forward basis 逐年延展方式 N m-{$U  
annual salary 年薪 VY8 p[`  
annual statement 年度报表;年度决算表 z^9Yoqog  
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 #V[ ?puE@  
annuitant 年金受益人 U:>'^tkp  
annuity 年金 |E-0P=h  
annuity contract 年金合约 N!DAn \g  
annuity on human life 人寿年金 }gL9G  
antecedent debt 先前的债项 l5S (x Q  
ante-dated cheque 倒填日期支票 S4kGy}{+i  
anticipated expenditure 预期开支 RsU=fe,  
anticipated net profit 预期纯利 $DW3H1iW  
anticipated revenue 预期收入 fXMVl\ <  
anti-inflation measure 反通货膨胀措施 QOIi/flK  
anti-inflationary stance 反通货膨胀立场 /_E:sI9(  
apparent deficit 表面赤字 ,LZ6Wu$P  
apparent financial solvency 表面偿债能力 L1*P<Cb  
apparent partner 表面合伙人 ^ pMjii8IZ  
application for personal assessment 个人入息课税申请书 48M)A  
application of fund 资金应用 xI'<4lo7Z  
application to release as liquidator and to destruct the books of accounts and documents 3ydOBeY  
申请免除清盘人职务及毁灭帐簿与文件 w\=zTHo88  
appointed actuary 委任精算师 vOsd>3"  
appointed auditor 委任核数师;委任审计师 v,r}q1.E}  
appointed trustee 委任的受托人 xEaRuH c  
appointer 委任人 u3kK!2cdP  
apportioned pro rata 按比例分摊 UC^&& 2maI  
apportionment 分配;分摊 o7VNw8Bp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YKLh$  
apportionment formula 分摊方程式 "+s#!Fh *  
apportionment of estate duty 遗产税的分摊 LU4\&fd  
appraisal 估价;评估 ,.tT9? m  
appreciable growth 可观增长 EDvK9J  
appreciable impact 显着影响 &$  F0  
appreciable increase 可观增长 qie7iE`o  
appreciation 增值;升值 AY:3o3M  
appreciation against other currencies 相对其他货币升值 8 f%@:}H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ` 1DJwe2  
appreciation tax 增值税 ?RvXO'ml  
appropriation 拨款;拨用;拨付 VE^NSk Oa&  
appropriation account 拨款帐目 _:0<]<x?  
Appropriation Bill 拨款法案  }5bh,'  
appropriation-in-aid system 补助拨款办法 I#@iA!  
approved assets 核准资产 #(h~l> r  
approved basket stock 认可一篮子证券 noe1*2*TE  
approved budget 核准预算 0"o<( 1  
approved charitable donation 认可慈善捐款 -h*Yd)  
approved charitable institution 认可慈善机构 r9@O`i  
approved currency 核准货币;认可货币 gBHev1^y  
approved estimates 核准预算 xBU\$ToC  
approved estimates of expenditure 核准开支预算 tx&>Eo  
approved overseas insurer 核准海外保险人 B{a:cz>0<  
approved overseas trust company 核准海外信托公司 9}`O*A=KC  
approved pooled investment fund 核准汇集投资基金 &KgR;.R^J  
approved provident fund scheme 认可公积金计划 [6BL C{2  
approved provision 核准拨款 /7*jH2  
approved redeemable share 核准可赎回股份 zB\g'F/  
approved regional stock 认可地区性证券 8-cG[/|0  
approved retirement scheme 认可退休金计划 wKum{X8  
approved subordinated loan 核准附属贷款 0t5>'GYX  
arbitrage 套戥;套汇;套利 [y}/QPR  
arbitrageur 套戥者;套汇者 ^G= wRtS  
arbitrary amount 临时款项 *103  
arrangement 措施;安排;协定 B Hn`e~  
arrears 欠款 >5wA B  
arrears of pay 欠付薪酬 jpyV52  
arrears of revenue 逾期未收税款;逾期未收的帐项 }p}i _'%  
articles of association 组织章程;组织细则;组织章程细则 KSVIX!EsX  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 (}O)pqZ>  
ascertainment of profit 确定利润 j2lo~J)  
"Asia Clear" “亚洲结算系统” F}0QocD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gB&]kHLO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2*n2!7jZ*  
Asian Development Fund [ADF] 亚洲发展基金 - t4"BD  
Asian dollar bond 亚洲美元债券 u1` 8f]qt  
Asian dollar market 亚洲美元市场 KpC)A5u6  
Asian dollar rate 亚洲美元利率 xC`Hm?kM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]l+Bg;F#V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (U2G"  
asked price 沽盘;喊价;索价;卖方报价 p\:_E+lsU  
assessable income 应评税入息 9~zh]deH  
assessable loss 应评税亏损 Zqd&EOm  
assessable profit 应评税利润 ,Ng3!2&$e  
assessable value 应评税值 K%qunjv  
assessed profit 估定利润 y4VCehdJ  
assessed value 经评估价值 D[ 7K2G+  
assessment 评税;评定;估价;评税单 @S?.`o  
assessment number 评税编号;估价编号 ' F`*(\#  
assessment of additional tax 补加税评税 JwB:NqB  
assessment of performance 业绩评估;实绩评价 s6Bt)8A  
Assessor 评税主任 NUH;GMj,,  
asset price bubbles 资产价格泡沫 Y::fcMJr;Q  
asset-backed securities 具资产保证的证券 o}v # Df  
assets accretion 资产增值 ) EEr?"  
assets and liabilities 资产与负债 7t5X  
assets betterment statement 资产递增表;资产改进表 7oF`Os+U  
assets lending 实物放款;有抵押贷款 oF.Fg<p (  
assets of the company passing on the death 死者去世时转移的公司资产 N ED`GU  
assets pledged as security for liabilities 用作负债抵押的资产 @ 5 kKMz  
assets portfolio 资产投资组合 9/}i6j8Z  
assets price 资产价格 s7I*=}{g0.  
assets quality 资产质素 :m5& i&  
assets realization 资产变现 )oTEB#J  
assets refinancing arrangement 资产再集资安排 Qat%<;P2  
assets securitization 资产证券化 FvG9PPd  
assets situated outside Hong Kong 在香港以外地方的资产 "x9xJ  
assets stripping 削减资产;拆卖资产 z:u`W#Rf  
assets value 资产值 $2]1 3j  
assignee 承让人 MGc=TQ.  
assignment 转让;转让书;转让契 @EfCNOy  
assignment of interest 权益转让 #H O\I7m  
assignment of letters patent and trade mark 专利证书及商标转让 ;DC0LJ  
assignment of property 物业转让;物业转让书 au"HIyi?k  
assignment right 转让权 P :lv Z   
assignor 转让人 kSU5  }  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 KrMIJA4>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dwrc"GK!o  
associate member 附属会员 bw%1*;n)  
associated body corporate 相联法人团体 T 6QnCmB4  
associated company 相联公司;联属公司 >]:R{1h  
associated corporation 相联法团 qqw6p j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /T#<g:   
公认会计师公会〔英国〕 x)"=*Jj  
Association of Futures Exchange Brokers 香港期货经纪协会 6i.'S5.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 YtW#MG$f  
association of underwriters 承保人组织 @kvp2P+O  
assumption of control 接管 ez(4TtT  
assurance 担保;保险;转易;转易书 bIp;$ZHy`K  
assurance of interest 权益的转易 `6~*kCj5  
at 19XX price 按一九XX年价格计算 #Yw^n?~~  
at a discount 按赔价计算;按贴水价格计算;打折扣 d/Py,  
at a premium 按溢价计算;按升水价格计算 :U)e 8  
at call 通知付款;按通知 b cM#KA  
at constant market price 按固定市价计算 *Z{$0K  
at constant price 按固定价格计算 1"/V?ArfL  
at cost 按成本计算 /lr RbZ  
at current market price 按当时市价计算;按现时市价计算 KG>.7xVWV7  
at current price 按当时价格计算;按现时价格计算 !Q.c8GRUQ  
at factor cost 按要素成本计算;按生产要素成本计算 V.y+u7<3}  
at money-of-the-day price 按付款当日价格计算 W3<O+S&  
at or better 按指定或较佳价位〔买卖指令〕 KNY<"b  
at par 按面值计算;平价 0p2 0Rt  
at sight 见票即付 zNE!m:s  
at the close 按收市盘 yqejd_cd  
at the opening 按开市盘 'Dat.@j  
attestation 见证;见证条款 =7e8N&-nv  
at-the-money option 平价期权 ^]U2Jd  
attorney 受权人;受托代表人 !-N!8 0  
attornment 新拥有人承认书 iS=T/<|?  
attributable profit 可归属利润 30DpIkf  
attributable share value 可归属股份价值 P? 9CBhN  
Auckland Stock Exchange 奥克兰证券交易所 EHzZ9zH\  
auction 拍卖 '/sc `(`:0  
auctioneer 拍卖商 m9L+|r  
audit 审计;核数 EAY9~b6~c  
Audit Commission 审计署 _Fz )2h,3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ku&(+e  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 e3S6+H),I  
audit review 帐目审查 ++ dV5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5@0c@Q  
audited account 审计帐目;经审计的帐目 uFok'3!g7%  
audited annual account 经审计的周年帐目 HhqqJEp0  
audited balance sheet 经审计的资产负债表 DVB:8"Bu  
auditor 核数师;核数主任;审计师 (S2<6Nm8  
auditor's certificate 核数师证明书;审计师证明书 RLKO0 #  
auditor's report 核数师报告;审计师报告 +vU.#C_2  
Aussie bond 澳元债券 -g@pJ^>:  
austerity budget 紧缩预算 hA@X;Mh^w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @W. `'b-  
Australia All Ordinaries Index 澳洲所有普通股票指数 vi5~Rd`  
Australian Dollar [AUD] 澳元 5Q%#Z L/'  
Australian Options Market 澳大利亚期权市场 Y\op9 Fw  
Australian Securities Commission 澳洲证券事务监察委员会 E_H1X'|qS4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qL'3MY.!  
Australian Stock Exchange 澳大利亚证券交易所 W2<X 5'  
Austrian Schilling [ATS] 奥地利先令 I?fE=2}9  
authentication 认证;鉴证 :lE7v~!Z  
authority to purchase 委托购买证;委购书 &1Y+ q]  
authorization 认可;核准;授权;授权书 wR;l"*j  
authorization by direction 指示授权 N$y4>g  
authorization by instruction 指令授权  >#q|Pjv]  
authorization by warrant 令状授权 ~(Tz <  
authorization of unit trust 单位信托的认可 S;t~"87v*  
authorized agent 指定代理人 +?.,pqn<=  
authorized capital 法定资本 F;b|A`M  
authorized clerk 出市员 yjSN;3t71  
authorized dealer 认可交易商 -"cN9RF  
authorized financial institution 认可财务机构 WEsH@ [  
authorized fund 认可基金 |hdh4P$+|  
authorized fund house 获授权的基金公司;认可基金公司 :w];N|48s  
authorized institution 认可机构 kqyMrZ#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^#=L?e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H!Od.$ZIX  
authorized insurer 获授权保险人;获认可承保人 8odVdivh  
authorized investment 特准投资项目 HhpP}9P;  
authorized person 获授权人 @i`gR%  
authorized representative 获授权代表 w+MdQ@'5  
authorized share capital 法定股本 }`MO}Pz  
automated quotation system 自动报价系统 l,X;<&-[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z)0VP QMT  
自动交易系统〔香港期货交易所有限公司〕 G{"1  I  
automatic adjustment mechanism 自动调整机制 %b*%'#iK  
automatic adjustment system 自动调整系统 JJ+<?CeHD  
Automatic Clearing House 自动票据交换所 9:Y:Vx  
automatic exchange rates accumulation system 自动化汇率累集系统 jqLyX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RhJ<<T.2  
automatic teller machine [ATM] 自动柜员机 +p[~hM6?  
autopay 自动转帐 gO/(/e>P  
available assets 可用资产 eyE&<:F#J  
available fiscal reserve 现存财政储备 uVk8KMYU  
available profit 可用利润 \ bhok   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 QB.7n&u  
average 平均;平均数;海损 ]u,~/Gy  
average basic salary 平均基本薪金 /Mk)H d  
average consumer expenditure 平均消费开支;一般消费开支 YL. z|{\e  
average cost 平均成本 h49Q2`  
average cost of land production 增辟土地平均成本 O-B3@qQ. h  
average daily turnover 平均每日成交额 Q?tV:jogY  
average daily wage rate 平均每日工资率 {Q-U=me\  
average expenditure pattern 平均开支模式 %*gO<U4L]  
average growth rate 平均增长率 eeDhTw9  
average net fixed assets 固定资产平均净值 jG2w(h/"  
average of relatives 相对价格平均数 [D,:=p`  
average price 平均价格 N0piL6Js  
average propensity to consume 平均消费倾向;一般消费倾向 Stc\P]%d  
average propensity to save 平均储蓄倾向;一般储蓄倾向 l6 WcnJ  
average rate 平均率 {L=[1  
average revenue 平均收入;平均收益 P~ykC{nD  
average stock 平均库存;平均存货 };j&)M  
average yearly rent 平均年租 esHiWHAC  
avoidance of double taxation 避免双重课税 xL BG}C  
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 v<SEGv-  
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