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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: k)y<iHR_o  
A share A股;甲类股份 U2~|AkL  
abatement of tax 减税;减扣免税额 w vI v+Q9  
ABN AMRO Bank N.V. 荷兰银行 1!E}A!;  
above-the-line expenditure 线上项目支出;经常预算支出 ]=/?Ooh  
above-the-line receipt 线上项目收入;经常预算收入 Tn(uH17  
ABSA Asia Limited 南非联合亚洲有限公司 /+. m.TF  
absolute change 绝对数值变更 Sco'] ^#(  
absolute expenditure 实际开支 /oGaA@#+  
absolute guideline figure 绝对准则数字 *KU:D Y{  
absolute interest 绝对权益 }*aj&  
absolute order of discharge 绝对破产解除令 v;}MHl  
absolute profit margin 绝对利润幅度 CP$,fj  
absolute value 实值;绝对值 !|9k&o  
absolutely vested interest 绝对既得权益 5Fq+^  
absorbed cost 已吸收成本;已分摊成本 D`.\c#;cN  
absorption 吸收;分摊;合并 #G?",,&dM  
absorption rate 吸收率;摊配率;分摊率 CWB<I  
ACB Finance Limited 亚洲商业财务有限公司 |RqCI9N6  
acceptable form of reciprocity 合理的互惠条件 U^DR'X=  
acceptable rate 适当利率;适当汇率 4X}TG  
acceptance agreement 承兑协议 ,W/Y@ScC  
acceptance for honour 参加承兑 z U *Mk  
acceptor 承兑人;接受人;受票人 Q7UQwAN'  
acceptor for honour 参加承兑人 3hzz*9/n  
accident insurance 意外保险 #!_ViG )2^  
Accident Insurance Association of Hong Kong 香港意外保险公会 ou]jm=4[  
accident insurance scheme 意外保险计划 uaCI2I  
accident year basis 意外年度基准 c]qh)F$s8  
accommodation 通融;贷款 ORXH<;^0y  
accommodation bill 通融票据;空头票据 ]XL=S|tIq  
accommodation party 汇票代发人 C{G%"q  
account balance 帐户余额;帐户结余 yLl:G;  
account book 帐簿 8|+@A1)&4  
account collected in advance 预收款项 LA(/UA3Izd  
account current book 往来帐簿 j<9^BNl  
account of after-acquired property 事后取得的财产报告 *<?KOM  
account of defaulter 拖欠帐目 /;u=#qu(E-  
account payable 应付帐款 gd]_OY7L  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N f}ZG  
account receivable 应收帐款 [<Mls@?  
account receivable report 应收帐款报表 UF}Ji#fqn  
account statement 结单;帐单;会计财务报表 ygK,t*T20  
account title 帐户名称;会计科目 Vy c  
accountant's report 会计师报告 qS ggZ0*  
Accountant's Report Rules 会计师报告规则 %;Z_`W  
accounting and auditing procedure 会计与审计程序;会计与核数程序 A,7* 52U  
Accounting Arrangements 《会计安排》 .hoVy*I  
accounting basis 会计基础 0j}@lOt(  
accounting by Official Receiver 破产管理署署长呈交的帐目 (#qQ;ch  
Accounting Circular 《会计通告》 BgB0   
accounting class 会计类别 [g=4'4EZc  
accounting date 记帐日期;会计结算日期 8M BY3F  
accounting for money 款项核算 %/_E8GE  
Accounting Officer 会计主任 +vV?[e  
accounting period 会计报告期;会计期 , 0?_? GO  
accounting policy 会计政策;会计方针 ^$rqyWZYp  
accounting practice 会计惯例 _U,Hi?b"$}  
accounting principle 会计准则 t+,2 p|B  
accounting record 会计记录 0a,B&o1  
accounting report 会计报告 +]~}kvk:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hxw6^EA  
Accounting Society of China 中国会计学会 %xp 69  
accounting statement 会计报表 U0N6\+  
accounting system 会计制度;会计系统 ;:Tb_4Hr  
accounting transaction 会计事项;帐务交易 8\PI1U  
accounting treatment 会计处理 \vpX6!T  
accounting year 会计年度 f>Tn#OW  
accretion 增值;添加 muhu` k`C  
accrual 应计项目;应累算数目 -f?,%6(1  
accrual basis 应计制;权责发生制 BXytAz3  
accrual basis accounting 应计制会计;权责发生制会计 /NuO>kQa  
accrue 应累算;应计 k? ,/om1  
accrued benefit 应累算利益 6.|[;>Km  
accrued charges 应计费用 R#rfnP >  
accrued cumulative preference share dividend 应累算的累积优先股股息 sn'E}.uhXH  
accrued expenses 应累算费用 }"/>,  
accrued interest payable 应付利息;应计未付利息 "wxyY^"  
accrued interest receivable 应收利息;应计未收利息 H5CL0#I  
accrued right 累算权益 LF+E5{=:R  
accruing profit 应累算的利润 a?X@ D<.;  
accumulated fiscal reserve 累积财政储备 xF 3Z>  
accumulated profit 累积利润;滚存溢利 $j4/ohwTDY  
accumulated reserve 累积储备 H}8kku>7  
accumulation of surplus income 累积收益盈余 ]7q|) S\  
acquired assets 既得资产 EK\xc'6M  
acquisition 收购;购置;取得 `@So6%3Y|  
acquisition cost 购置成本 ws$kwSHq  
acquisition expenses 购置费用 z.tN<P7  
acquisition of 100% interest 收购全部股权 ke2M&TV  
acquisition of control 取得控制权 UunZ/A$]m  
acquisition of fixed assets 购置固定资产 B f.- 5  
acquisition of shell “买壳” X"jtPYCpV{  
acquisition price 收购价 {GGP8  
act of God 天灾 A yOy&]g  
acting partner 执事合伙人 _Y)Wi[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hANe$10=H  
active partner 积极参与的合伙人 vVjk9_Ul  
active trading 交投活跃 :8]y*j  
actual circulation 实际流通 I(z16wQ  
actual cost 实际成本 *-E'$  
actual expenditure 实际开支;实际支出 =yPV9#(I/  
actual income 实际入息;实际收入;实际收益 I`x[1%y2 F  
actual market 现货市场 s+h}O}RV  
actual price 现货价;实际价格 Sh:_YD^(  
actual profit 实际利润  | 1a}p  
actual quotation 实盘;实际价位;实际报价 ^bLFY9hSC  
actual year basis 按实际年度计算 AH:0h X6+  
actuals 实货 x( (Rm_'  
actuarial investigation 精算调查 . \8"f]~  
actuarial principle 精算原则 eEYz A  
actuarial report 精算师报告 Fnd_\`9{  
Actuarial Society of Hong Kong 香港精算学会 4MCj*ok<  
actuarial valuation 精算师估值 z]&?}o  
actuary 精算师 g#G ]}8C  
ad referendum agreement 暂定协议;有待覆核的协定 _auFt"n  
ad valorem duty 从价税;按值征税 ~*e@^Nv)v  
ad valorem duty system 从价税制 X]=8Oa  
ad valorem fee 从价费 3MDs?qx>s  
ad valorem tariff 从价关税 HI[Pf%${  
additional allowance 额外免税额 &#!1 Y[e^  
additional amount for unexpired risk 未过期风险的额外款额 a/[)A _-  
additional assessable profit 补加应评税利润 l;B  
additional assessment 补加评税 'k[vcnSz\/  
additional commitment 额外承担 v]}\Ns/  
additional commitment vote 额外承担拨款 YhP+{Y8t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  _ Ewkb  
additional dependent parent allowance 供养父母额外免税额 s|k&@jH)  
additional provision 额外拨款 TK0W=&6#A  
additional stamp duty 附加印花税 OMBH[_  
additional tax 补加税罚款;补加税款 \Qf2:[-V0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 W< $!H V$  
adjudged bankrupt 被裁定破产 bYr*rEcA  
adjudicated bankrupt 裁定破产人 F'T.-lEO_d  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X3?RwN:P  
adjudication of bankruptcy 裁定破产;宣告破产 Zb:Z,O(vn  
adjudication of insolvency 裁定无力偿还债务 D[Q/:_2l  
adjusted actual 经调整的实数;调整后的实数 COHook(:  
adjusted current assets 经调整的流动资产;调整后的流动资产 /-+hMYe  
adjusted figure 经调整的数字;调整后的数额 /. >%IcK  
adjusted liabilities 经调整的负债;调整后的负债 Z,V<&9a;  
adjusted loss 经调整的亏损;调整后的亏损 K87yQOjPv  
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 1jpft3*x  
adjusted profit 经调整的利润;调整后的利润 RNt9Qdr4y  
adjusted surplus 经调整的盈余额;调整后的盈余额 ?. Ip(g  
adjusted value 经调整的价值;调整后的价值 %l!- rXp  
adjustment 调整;修订;理算〔保险〕 ZVrZkd `  
adjustment centre 调剂中心 fm!\**Q1  
adjustment lag 调整过程的时间差距;调整时差 |OuIQhoE  
adjustment mechanism 调整机制 _ER. AKY  
adjustment of loss 亏损调整 `^|l+TJG  
adjustment process 调整过程;调整程序 JoD@e[(  
adjustment range 调整幅度 e`Co ='  
administered exchange rate 受管制汇率 Of}C.N8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RrdLh z2N  
administration expenses 行政费用 7R5+Q\W  
administration fee 手续费;行政费 1\g r ;b  
administration in bankruptcy 破产管理 `O`MW} c  
administration order 遗产管理令 *U`R<mV\  
administrator 管理人;遗产管理人 AS'+p%(  
administrator of the estate 遗产管理人 2rb@Md]dx  
admission of debt 债项承认书 =q*c}8R_0  
admission of proof 接纳债权证明 yet ~  
advance 放贷款项;垫付款项;预支款项;预付款项 by\Sq}  
advance account 暂支帐目;预付款帐户 lbC,*U^  
advance compensation 预付补偿金 &=XK:+  
advance from shareholder 股东垫款 ?-tNRIPW@p  
advance pending reimbursement 预支以待日后付还 }y vH)q  
advanced economy 先进经济体系 Mq_P'/  
advancement 预付;预付财产 ? 51i0~O=  
advances warrant 垫款令 "]OROJGa  
advancing 贷出 ,sT5TS q  
adverse balance 逆差 I1I-,~hO  
adverse exchange 逆汇 <kWkc|z BY  
advertisement addressed to shareholders 在报章刊登的致股东通告 "=V!-+*@G@  
advice for collection 托收通知书 U2v;GIo$yU  
advice of drawing 提款通知书;汇票通知书 <(H<*Xf9  
advice of payment 付款通知 0%)T]SDS  
Advisory Committee [Securities and Futures Commission] k= &n>P  
谘询委员会〔证券及期货事务监察委员会〕 }7_$[r'_oI  
Advisory Committee on Diversification 经济多元化谘询委员会 hD4>mpk  
affidavit 誓章;遗产申报誓章 0 ZSn r+  
affidavit of no receipt 述明无收款的誓章 rinTB|5  
affiliate 联号;联营公司;附属公司 U*,\UF  
affiliated company 附属公司;联号;联营公司 d]MpE9@'v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OL_jU2,fv  
affordability 负担能力 X,{[R |  
African Development Bank [AfDB] 非洲开发银行 Av4(=}M}@  
after-acquired property 事后取得的财产 ) $0>L5d:  
after-hours dealing 市后交易 RE4WD9n  
after-tax profit 税后盈利;税后利润;税后溢利 NK'@.=$  
agency agreement 代理协议 Xz9[0;Q  
agency expenses 代理机构的开支 /_YTOSZjm  
agency fee 代理费 y|zIu I-p  
Agency Law 《代理法》 H!>>|6OPF  
agent 代理人;承销人 v["_t/_  
agent of company 公司代理人 !~V^GlY  
agent's fee 代理人费;经纪费 \ FJ ae  
aggregate 总计;总数;总体数字 c _!!DEe7  
aggregate amount 总款额;总额 ;--D?Gs]Qr  
aggregate assets and liabilities 总体资产与负债 *||Q_tlz  
aggregate at constant price 按固定价格计算的总体数字 TKgN31`  
aggregate demand 总需求 qw>vu7/z  
aggregate gross position 总持仓量 "h|kf% W  
aggregate limit 总限额 IW-|"5?9'  
aggregate of salaries tax 合计薪俸税 A;dD'Kgl  
aggregate performance 总体表现;总体业绩 ZX#60o8  
aggregate supply 总体供应 9hh~u -8L  
aggregate surplus 总盈余 n{&;@mgI  
aggregate total 整体总额 w'E?L`c  
aggregate value 总值;合计价值 b=U3&CV9  
aggregated basis 合计基准 p#_ 5w  
aggregated net chargeable income 合计应课税入息实额 GLX{EG9Z  
aggregation 合并计算;合计;总和 EVC]B}  
aggregation of incomes of husband and wife 夫妇入息合并计算 ayQeT  
aggregation of property 财产的总和 drk BW}_  
agio 差价;贴水 CGkx_E]  
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》 B^/k`h6J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o\; hF3   
《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》 U<E]c 4*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uPjp5;V  
《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》 `uZMln @  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f1;@a>X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FCWk8/  
agreement for a settlement 授产协议 pjs4FZ`Pd;  
agreement for assignment 转让协议 ?%Ww3cU+J  
agreement for sale 售卖协议;买卖协议 e8#83|h  
agreement for sale and purchase 买卖协议 <XtE|LG  
agreement for the payment of interest 支付利息协议 )[|_q,  
agreement for the repayment of money 还款协议 cG%X}ZV5  
agreement of reinsurance 再保险协议 rs( e  
Agricultural Bank of China 中国农业银行 f re5{=@  
air passenger departure tax 飞机乘客离境税 : @eHV=|+>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )xKW  
airport tax 机场税 +r9neS.l  
alcohol duty 酒精税 "z;R"sv\  
alienation 让与;让渡;转让 f=u +G  
alimony 生活费;赡养费 w=a$]`  
All Ordinaries Index [AOI] 所有普通股指数 I)s_f5'  
all risks 全险;综合险 )Y9\>Xj7  
All Sales Record for Stock Market 《股票市场成交报告》 </1]eDnU  
Allied Capital Resources Limited 新联财务有限公司 d>F.C>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  ST0TWE'  
allocation letter 拨款信件 Pai8r%Zfu  
allocation of fund 分配款项;预留款项 y n_.  
allocation of profit 利润分配;溢利分配 j>uu3ADd2  
allocation warrant 拨款令 O:GAS [O`  
allotment 分配;配股 os&FrtDg  
allotment notice 股份配售通知;配股通知 /oLY\>pD  
allotment of shares 股份分配 [HUK 9hG  
allowable 可获宽免;免税的 _[-W*,xJ)  
allowable business loss 可扣除的营业亏损 xR|^{y9n  
allowable expenses 可扣税的支出 O&yAFiCd  
allowance 免税额;津贴;备抵;准备金 k7;i^$@c  
allowance for debts 债项的免税额 bN03}&I  
allowance for depreciation by wear and tear 耗损折旧免税额 D.|r [c  
allowance for funeral expenses 殡殓费的免税额 A*A/30o|R  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3vjOfr`  
allowance for repairs and outgoings 修葺及支出方面的免税额 xUCq%r_  
allowance to debtor 给债务人的津贴 DdU w~n,  
alteration of capital 资本更改 :Fu7T1  
alternate trustee 候补受托人 {$i>\)  
amalgamation 合并 [t$ r)vX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9I;~P &  
ambit of charges 征税范围;收费范围 E^br-{|{  
amended valuation 经修订的估值 ';My"/ Z-  
American Commodities Exchange 美国商品交易所 L F} d  
American Express Bank Limited 美国运通银行 TA2ETvz^  
American Stock Exchange 美国证券交易所 ZS;V?]\(  
amortization 摊销 q-ko)]  
amount due from banks 存放银行同业的款项 odC"#Rb  
amount due from banks abroad 存放海外银行同业的款项 Xo] 2iQy  
amount due from holding companies 控股公司欠款 <lWj-+m  
amount due from local banks 存放本港银行同业的款项 }.Z `   
amount due to banks 银行同业的存款 /BD'{tZ]Sl  
amount due to banks abroad 海外银行同业的存款 YD;d*E%t  
amount due to holding companies 控股公司存款 0@{0#W3R  
amount due to local banks 本港银行同业的存款 @rDBK] V  
amount due to outport banks 外埠银行同业的存款 *|<~IQg  
amount for note issue 发行纸币的款额 wfpl]d!  
amount of bond 担保契据的款额 LHXR7Fjc  
amount of consideration 代价款额 &5${k'  
amount of contribution 供款数额 H(P]Z~et  
amount of indebtedness 负债款额 Yf~Kzv1]*  
amount of principal of the loan 贷款本金额 `]]<.>R  
amount of rates chargeable 应征差饷数额 4Orq;8!BW  
amount of share capital 股本额 0I<L<^s3^U  
amount of sums assured 承保款额 R=<::2_Y96  
amount of variation 变动幅度 s2wDJ|  
amount of vote 拨款数额 <hiv8/)?  
amount payable 应付款额 ViMl{3  
amount receivable 应收款额 aq8./^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FI.F6d)E$  
analysis 分析 Us!ZQ#pP  
ancillary risk 附属风险 G &NK  
annual account 周年帐目;周年帐目报表;年度决算;年结 \w>Rmf'|  
annual accounting date 年结日期 D7JrGaF{  
annual allowance 每年免税额;年积金;年度津贴;年津 N6\rjYx+7  
annual balance 年度余额 L8!yP.3   
annual disposable income 每年可动用收入 a0gg<Ml  
annual estimates 周年预算 W=w]`'  
annual fee 年费 g,!.`[e'ex  
annual general meeting 周年大会 EU%v |]  
annual growth rate 年增率;每年增长率 [ }Tb2|  
annual long-term supplement 长期个案每年补助金 b1jDbiH&  
annual pensionable emolument 可供计算退休金的年薪 k ,+,,W  
annual report 年报 sxph#E%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,Xfu?Yan  
annual return 周年报表;周年申报表;每年报税表格 =~Qg(=U0U  
Annual Return Rules 《周年报表规则》 kp*!  
annual review of consumer prices 每年消费物价回顾 JGTsVa2  
annual roll-forward basis 逐年延展方式 CfP-oFHoQ  
annual salary 年薪 3S]Q IZ1  
annual statement 年度报表;年度决算表 =_zo  
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 p9u*l  
annuitant 年金受益人 A%HIfSzQBS  
annuity 年金 $p4e8j[EJ  
annuity contract 年金合约 k'H[aYMA  
annuity on human life 人寿年金 6kLy!QS  
antecedent debt 先前的债项 l9="ccM  
ante-dated cheque 倒填日期支票 *AQ3RA8  
anticipated expenditure 预期开支 : [328X2  
anticipated net profit 预期纯利 ".$kOH_:  
anticipated revenue 预期收入 ;-@: }/  
anti-inflation measure 反通货膨胀措施 fpf,gb8[$n  
anti-inflationary stance 反通货膨胀立场 :Dw_$  
apparent deficit 表面赤字 +y8Y@e}>  
apparent financial solvency 表面偿债能力 WysWg7,r  
apparent partner 表面合伙人 fRLA;1va  
application for personal assessment 个人入息课税申请书 =xRD %Z  
application of fund 资金应用 xH{-UQ3R  
application to release as liquidator and to destruct the books of accounts and documents a^@.C5  
申请免除清盘人职务及毁灭帐簿与文件 AG9DJ{T  
appointed actuary 委任精算师 )UF'y{K}  
appointed auditor 委任核数师;委任审计师 u/6if9B  
appointed trustee 委任的受托人 9N)I\lcY  
appointer 委任人 ![\P/1p  
apportioned pro rata 按比例分摊 IF|;;*Z8  
apportionment 分配;分摊 0#eb] c   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B= ~y(Mb  
apportionment formula 分摊方程式 $w{d4")  
apportionment of estate duty 遗产税的分摊 .R"VLE|  
appraisal 估价;评估 T)7U+~nQ"  
appreciable growth 可观增长 > !s<JKhI  
appreciable impact 显着影响 D6Aa5&rO+  
appreciable increase 可观增长 ksOsJ~3)  
appreciation 增值;升值 N<a %l J  
appreciation against other currencies 相对其他货币升值 [BJzZ>cY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y$]<m+1  
appreciation tax 增值税 /7Pqy2sgE  
appropriation 拨款;拨用;拨付 xatq  
appropriation account 拨款帐目 DC*MB:c#U  
Appropriation Bill 拨款法案 @0 P4pt;(  
appropriation-in-aid system 补助拨款办法 9t)Hi qj  
approved assets 核准资产 *8?2+ )5"  
approved basket stock 认可一篮子证券 L@s6u +uu  
approved budget 核准预算 w)zJ $l  
approved charitable donation 认可慈善捐款 em3+V  
approved charitable institution 认可慈善机构 !37I2*+4  
approved currency 核准货币;认可货币 oo &|(+"O_  
approved estimates 核准预算 df@NV Ld  
approved estimates of expenditure 核准开支预算 eT3!"+p-F  
approved overseas insurer 核准海外保险人 [>54?4{|.  
approved overseas trust company 核准海外信托公司 3 mAizq3  
approved pooled investment fund 核准汇集投资基金 0>td[f  
approved provident fund scheme 认可公积金计划 XWS]4MB+vm  
approved provision 核准拨款 |TM n  
approved redeemable share 核准可赎回股份 R@jMFh;  
approved regional stock 认可地区性证券 L{&2 P  
approved retirement scheme 认可退休金计划 Q~Mkf&s  
approved subordinated loan 核准附属贷款 [O&}Qk  
arbitrage 套戥;套汇;套利 2p](`Y`  
arbitrageur 套戥者;套汇者 S%}G 8Ty  
arbitrary amount 临时款项 v"ORn5  
arrangement 措施;安排;协定 T5zS3O  
arrears 欠款 K=JDl-#!  
arrears of pay 欠付薪酬 %E&oe $[B  
arrears of revenue 逾期未收税款;逾期未收的帐项 )G^k$j  
articles of association 组织章程;组织细则;组织章程细则 ,m?V3xvq  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 r[}nrH&8  
ascertainment of profit 确定利润 /96lvn]8lO  
"Asia Clear" “亚洲结算系统” T[1iZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dX)a D $m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [.xY>\e  
Asian Development Fund [ADF] 亚洲发展基金 jGz~}&B  
Asian dollar bond 亚洲美元债券 3\j`g  
Asian dollar market 亚洲美元市场 4>V@+#Ec5  
Asian dollar rate 亚洲美元利率 q#mL-3OQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m=@xZw<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3c6e$/  
asked price 沽盘;喊价;索价;卖方报价 b_F1?:#  
assessable income 应评税入息 J+IItO4%  
assessable loss 应评税亏损 &-Ch>:[  
assessable profit 应评税利润 xJ{r9~  
assessable value 应评税值 ( `bb1gz  
assessed profit 估定利润 b5=|1SjR  
assessed value 经评估价值 yXDjM2oR/2  
assessment 评税;评定;估价;评税单 iQ:eR]7X  
assessment number 评税编号;估价编号 qCcLd7`$  
assessment of additional tax 补加税评税 81y<Uz 6  
assessment of performance 业绩评估;实绩评价 zX*5yNd  
Assessor 评税主任 K |=o-  
asset price bubbles 资产价格泡沫 ANBuX6q  
asset-backed securities 具资产保证的证券 J?J4<l9  
assets accretion 资产增值 _|12BVq  
assets and liabilities 资产与负债 Ds"%=  
assets betterment statement 资产递增表;资产改进表 _xh)]R  
assets lending 实物放款;有抵押贷款 )r{Wj*u  
assets of the company passing on the death 死者去世时转移的公司资产 .lb]Xa*n  
assets pledged as security for liabilities 用作负债抵押的资产 '9WTz(0?  
assets portfolio 资产投资组合 SJP3mq/^K  
assets price 资产价格 O-V] I0  
assets quality 资产质素 D8,8j;  
assets realization 资产变现 KO8{eT9d  
assets refinancing arrangement 资产再集资安排 co8R-AB  
assets securitization 资产证券化 P!f0&W  
assets situated outside Hong Kong 在香港以外地方的资产 :$K=LV#Iru  
assets stripping 削减资产;拆卖资产 AA^K /y  
assets value 资产值 9;6)b 0=$  
assignee 承让人 0M;El2 P$  
assignment 转让;转让书;转让契 _J,rql@nG<  
assignment of interest 权益转让 5`fUR/|[  
assignment of letters patent and trade mark 专利证书及商标转让 zo@vuB.  
assignment of property 物业转让;物业转让书 vv,<#4d  
assignment right 转让权 QAxy?m,'  
assignor 转让人 %XukiA+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }(u:K}8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BZ.l[LMp  
associate member 附属会员 ${z#{c1  
associated body corporate 相联法人团体 "Y:>^F;  
associated company 相联公司;联属公司 \jk* Nm8;  
associated corporation 相联法团 Ln&~t(7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >e/>@ J*  
公认会计师公会〔英国〕 f:\)! &W  
Association of Futures Exchange Brokers 香港期货经纪协会 w=_^n]`R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AP>n-Z|  
association of underwriters 承保人组织 i9Bh<j>:J  
assumption of control 接管 x f{`uHa8  
assurance 担保;保险;转易;转易书 Lb Jf5xdi  
assurance of interest 权益的转易 Cx~;oWZ  
at 19XX price 按一九XX年价格计算 =gSc{ i|  
at a discount 按赔价计算;按贴水价格计算;打折扣 x[TLlV:{  
at a premium 按溢价计算;按升水价格计算 }X8P5c!\  
at call 通知付款;按通知 hfIP   
at constant market price 按固定市价计算 `~d7l@6F  
at constant price 按固定价格计算 O&/n BHu\  
at cost 按成本计算 ~ :{mKc  
at current market price 按当时市价计算;按现时市价计算 1qAE)8ie  
at current price 按当时价格计算;按现时价格计算 [[T6X9  
at factor cost 按要素成本计算;按生产要素成本计算 rlh:| #GTJ  
at money-of-the-day price 按付款当日价格计算 -!7Z  
at or better 按指定或较佳价位〔买卖指令〕 8*b{8%<K  
at par 按面值计算;平价 2dHO!A$RF  
at sight 见票即付 0sw;h.VY  
at the close 按收市盘 o<lmU8xB=  
at the opening 按开市盘 aKW-(5<JW  
attestation 见证;见证条款 pe,y'w{  
at-the-money option 平价期权 q90RTX'CY  
attorney 受权人;受托代表人 w3 vZ}1|  
attornment 新拥有人承认书 #E Bd g  
attributable profit 可归属利润 1(T2:N(M-A  
attributable share value 可归属股份价值 40 u tmC  
Auckland Stock Exchange 奥克兰证券交易所 RgH 6l2  
auction 拍卖 Q'^'G>MBJ  
auctioneer 拍卖商 `Mg3P_}=  
audit 审计;核数 KAE %Wwjr  
Audit Commission 审计署 _\IA[-C+O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X4\T=Q?uLx  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 a"Iu!$&N  
audit review 帐目审查 T[e+iv<8j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &X~8S/nPAw  
audited account 审计帐目;经审计的帐目 #"r_ 3  
audited annual account 经审计的周年帐目 f-i5tnh  
audited balance sheet 经审计的资产负债表 bYQ@!  
auditor 核数师;核数主任;审计师 w#a`k9y  
auditor's certificate 核数师证明书;审计师证明书 *B@#A4f"  
auditor's report 核数师报告;审计师报告 1jKj' 7/K  
Aussie bond 澳元债券 5ad@}7&  
austerity budget 紧缩预算 l{3zlXk3z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =ePwGm1:c  
Australia All Ordinaries Index 澳洲所有普通股票指数 WRbdv{ 1E  
Australian Dollar [AUD] 澳元 ,@ p4HN*  
Australian Options Market 澳大利亚期权市场 KRd'!bG=1  
Australian Securities Commission 澳洲证券事务监察委员会 Av n-Ug  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^FNju/b  
Australian Stock Exchange 澳大利亚证券交易所 yRQ1Szbjli  
Austrian Schilling [ATS] 奥地利先令 qh}+b^Wi  
authentication 认证;鉴证  = v?V  
authority to purchase 委托购买证;委购书 {%('|(57  
authorization 认可;核准;授权;授权书 8f~*T  
authorization by direction 指示授权 !W&|kvT^  
authorization by instruction 指令授权 U74L:&y LI  
authorization by warrant 令状授权 9_svtO]P  
authorization of unit trust 单位信托的认可 KU/QEeqbrp  
authorized agent 指定代理人 P^Og(F8;  
authorized capital 法定资本 B/Q>i'e  
authorized clerk 出市员 &09~ D8f'  
authorized dealer 认可交易商 O:,Gmft+  
authorized financial institution 认可财务机构 ?G9DSk?6%Z  
authorized fund 认可基金 *b{Hj'HaH  
authorized fund house 获授权的基金公司;认可基金公司 *h?}~!AjY  
authorized institution 认可机构 cRag0.[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rKOa9M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 TL"+Iv2]/$  
authorized insurer 获授权保险人;获认可承保人 #NMQN*J>D  
authorized investment 特准投资项目 }YC=q  
authorized person 获授权人 w0yzC0yBk  
authorized representative 获授权代表 Xe`$SNM  
authorized share capital 法定股本 ^f(El(w  
automated quotation system 自动报价系统 4R01QSbd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fCs{%-6cP  
自动交易系统〔香港期货交易所有限公司〕 $Sm iN'7;  
automatic adjustment mechanism 自动调整机制 ~k@{b&  
automatic adjustment system 自动调整系统 u@Ni *)p`  
Automatic Clearing House 自动票据交换所 1:DA{ejS  
automatic exchange rates accumulation system 自动化汇率累集系统 4Rp[>}L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }(na)B{m  
automatic teller machine [ATM] 自动柜员机 B\=T_'E&  
autopay 自动转帐 eln$,zK/b  
available assets 可用资产 [<^'}-SJ  
available fiscal reserve 现存财政储备 %F-yF N"  
available profit 可用利润 $_HyE%F#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3S>rc0]6  
average 平均;平均数;海损 qgWsf-di=  
average basic salary 平均基本薪金 if1)AE-  
average consumer expenditure 平均消费开支;一般消费开支 .hf%L1N%F  
average cost 平均成本 06pY10<>X  
average cost of land production 增辟土地平均成本 pK>/c>de  
average daily turnover 平均每日成交额 ~S :8M<aB  
average daily wage rate 平均每日工资率 ]5j>O^c<  
average expenditure pattern 平均开支模式 }HbUB$5  
average growth rate 平均增长率 $_a/!)bP  
average net fixed assets 固定资产平均净值 +-V4:@  
average of relatives 相对价格平均数 |a\,([aU  
average price 平均价格 HmsXV_B8[Y  
average propensity to consume 平均消费倾向;一般消费倾向 @YS,)U)4S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 RSM+si/  
average rate 平均率 m\=Cw&(  
average revenue 平均收入;平均收益 RWDPsZC  
average stock 平均库存;平均存货 WwKpZ67$R  
average yearly rent 平均年租 3-0jxx(  
avoidance of double taxation 避免双重课税 b9b`%9/L  
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 n:<Xp[;R  
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