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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: }aL&3[>>  
A share A股;甲类股份 6 -BC/  
abatement of tax 减税;减扣免税额 t8.^YTI  
ABN AMRO Bank N.V. 荷兰银行 Bdm05}c@u  
above-the-line expenditure 线上项目支出;经常预算支出 ~uu{ v')  
above-the-line receipt 线上项目收入;经常预算收入 ^ /)%s3  
ABSA Asia Limited 南非联合亚洲有限公司 L:7 kp<E  
absolute change 绝对数值变更 mD7kOOMY  
absolute expenditure 实际开支 3&zcdwPj  
absolute guideline figure 绝对准则数字 |?t}7V#[  
absolute interest 绝对权益 =>L2~>[  
absolute order of discharge 绝对破产解除令 UN|S!&C$  
absolute profit margin 绝对利润幅度 =-]NAj\  
absolute value 实值;绝对值 aSIoq}c(  
absolutely vested interest 绝对既得权益 S|]\q-qA&  
absorbed cost 已吸收成本;已分摊成本 dg#w!etB  
absorption 吸收;分摊;合并 R%"'k<`#  
absorption rate 吸收率;摊配率;分摊率 |LirjC4  
ACB Finance Limited 亚洲商业财务有限公司 <=%=,Yk  
acceptable form of reciprocity 合理的互惠条件  ?%*p!m  
acceptable rate 适当利率;适当汇率 vF9fXY=  
acceptance agreement 承兑协议 V^< Zs//7  
acceptance for honour 参加承兑 9\>{1"a  
acceptor 承兑人;接受人;受票人 #9t3<H[  
acceptor for honour 参加承兑人 FiKGB\_]  
accident insurance 意外保险 |Q$Dj!!1P  
Accident Insurance Association of Hong Kong 香港意外保险公会 bzh:  
accident insurance scheme 意外保险计划 )!Zm*(  
accident year basis 意外年度基准 0zE(:K  
accommodation 通融;贷款 4A)_D{(SH  
accommodation bill 通融票据;空头票据  NmTo/5s  
accommodation party 汇票代发人 ZQAiuea  
account balance 帐户余额;帐户结余 yT[)V[}  
account book 帐簿 s#FX2r3=Fg  
account collected in advance 预收款项 ;N!opg))d<  
account current book 往来帐簿 0E#?H0<OeG  
account of after-acquired property 事后取得的财产报告 cUTG! P\R  
account of defaulter 拖欠帐目 " f.9u  
account payable 应付帐款 B#4'3Y-3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  Y+Cv9U0  
account receivable 应收帐款 HqXS-TG  
account receivable report 应收帐款报表 '^(qlCI  
account statement 结单;帐单;会计财务报表 D{6<,#P{w  
account title 帐户名称;会计科目 M=4`^.Ocm  
accountant's report 会计师报告 T!-ly7-`  
Accountant's Report Rules 会计师报告规则 bycnh  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Zou;o9Ww  
Accounting Arrangements 《会计安排》 a~Yq0d?`D  
accounting basis 会计基础 xn anca  
accounting by Official Receiver 破产管理署署长呈交的帐目 "Fz1:VV&  
Accounting Circular 《会计通告》 6Oy6r  
accounting class 会计类别 ohi0_mBz  
accounting date 记帐日期;会计结算日期 #!t6'*  
accounting for money 款项核算 {/i&o  
Accounting Officer 会计主任 Y?:" nhN  
accounting period 会计报告期;会计期 <MJ-w1A  
accounting policy 会计政策;会计方针 mpD[k9`x#  
accounting practice 会计惯例 r |2{( +  
accounting principle 会计准则 c"P:p%\m&u  
accounting record 会计记录 S}6xkX  
accounting report 会计报告 0P;\ :-&p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )B"E+Q'h{7  
Accounting Society of China 中国会计学会 t c{Qd&"(  
accounting statement 会计报表 ut.tf \c  
accounting system 会计制度;会计系统 mp8Zb&Ggb  
accounting transaction 会计事项;帐务交易 ~R~eQ=8  
accounting treatment 会计处理 ]3uj~la  
accounting year 会计年度 $`<-;kI  
accretion 增值;添加 !*o{xq   
accrual 应计项目;应累算数目 { }P~nP  
accrual basis 应计制;权责发生制 w`[`:H_z  
accrual basis accounting 应计制会计;权责发生制会计 5 Q,j+  
accrue 应累算;应计 9>;CvR  
accrued benefit 应累算利益 &t}6sD9o  
accrued charges 应计费用 &}d5'IRT  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y)7\h:LIg  
accrued expenses 应累算费用 I2z6iT4nB  
accrued interest payable 应付利息;应计未付利息 $?u LFD  
accrued interest receivable 应收利息;应计未收利息 oG c9 6B%  
accrued right 累算权益 " Rn@yZV  
accruing profit 应累算的利润 UQjYWXvi  
accumulated fiscal reserve 累积财政储备 pW_mS|  
accumulated profit 累积利润;滚存溢利 G-'CjiMu  
accumulated reserve 累积储备 izR#XeBm  
accumulation of surplus income 累积收益盈余 nI/kX^Pd  
acquired assets 既得资产 (+(bw4V/  
acquisition 收购;购置;取得 zEDN^K '  
acquisition cost 购置成本 w@H@[x  
acquisition expenses 购置费用 K;]Dh?  
acquisition of 100% interest 收购全部股权 )*&61  
acquisition of control 取得控制权 NG: f>R  
acquisition of fixed assets 购置固定资产 f/U~X;  
acquisition of shell “买壳” (#+81 Dr  
acquisition price 收购价 y w:=$e5  
act of God 天灾 ON"p^o>/_?  
acting partner 执事合伙人 AJ z 1    
active market 买卖活跃的市场;交投畅旺的市场;旺市 i:H]Sb)<b  
active partner 积极参与的合伙人 x^McUfdr|  
active trading 交投活跃 ol}}c6  
actual circulation 实际流通 zIr4!|X  
actual cost 实际成本 3*-!0  
actual expenditure 实际开支;实际支出 yUs/lI, Q  
actual income 实际入息;实际收入;实际收益 h;A~:}c,  
actual market 现货市场 kb!W|l"PN  
actual price 现货价;实际价格 %DKC/%  
actual profit 实际利润 8F/zrPG  
actual quotation 实盘;实际价位;实际报价 |][PbN D  
actual year basis 按实际年度计算 3U*4E?g  
actuals 实货 0O(Vyy  
actuarial investigation 精算调查 2Hk21y\  
actuarial principle 精算原则 $F6GCM3Cx  
actuarial report 精算师报告 G`f|#-}  
Actuarial Society of Hong Kong 香港精算学会 cbW=kQc_  
actuarial valuation 精算师估值 qNUd "%S  
actuary 精算师 VH] <o0  
ad referendum agreement 暂定协议;有待覆核的协定 O6ltGtF  
ad valorem duty 从价税;按值征税 +pe\9F  
ad valorem duty system 从价税制 <g64N  
ad valorem fee 从价费 w I[Hoi V  
ad valorem tariff 从价关税 u$qazj  
additional allowance 额外免税额 Y6 a9S`o  
additional amount for unexpired risk 未过期风险的额外款额 G6qFAepwi  
additional assessable profit 补加应评税利润 }S{VR(i`J  
additional assessment 补加评税 F <{k~   
additional commitment 额外承担 6iY(RYZ7-  
additional commitment vote 额外承担拨款 Rp>%umDyL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j{@li1W@  
additional dependent parent allowance 供养父母额外免税额 ~xcU6@/  
additional provision 额外拨款 y2nT)nL  
additional stamp duty 附加印花税 ]'Gz~Z%>F  
additional tax 补加税罚款;补加税款 K{XE|g  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rr2^sQ;_  
adjudged bankrupt 被裁定破产 [@NW  
adjudicated bankrupt 裁定破产人 RY\ 0dv>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  {IT xHt  
adjudication of bankruptcy 裁定破产;宣告破产 L }R-|  
adjudication of insolvency 裁定无力偿还债务 e@PY(#ru  
adjusted actual 经调整的实数;调整后的实数 u ^M'[<{  
adjusted current assets 经调整的流动资产;调整后的流动资产 7gREcL2  
adjusted figure 经调整的数字;调整后的数额 @B!gxW\C  
adjusted liabilities 经调整的负债;调整后的负债 >^g\s]c[  
adjusted loss 经调整的亏损;调整后的亏损 .-1'#Z1T  
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 4}0Ry\ 6  
adjusted profit 经调整的利润;调整后的利润 %0vWyU:K9  
adjusted surplus 经调整的盈余额;调整后的盈余额 Ac\e>N  
adjusted value 经调整的价值;调整后的价值 r+tHVh  
adjustment 调整;修订;理算〔保险〕 [buLo*C4:  
adjustment centre 调剂中心 +kq+x6&  
adjustment lag 调整过程的时间差距;调整时差 fFXnD  
adjustment mechanism 调整机制 9&s>RJ  
adjustment of loss 亏损调整 gCbS$Pw  
adjustment process 调整过程;调整程序 sIRfC< /P  
adjustment range 调整幅度 )GOio+{H  
administered exchange rate 受管制汇率 =+H,}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Dy{lgT0k  
administration expenses 行政费用 :W$- b  
administration fee 手续费;行政费 -4obX  
administration in bankruptcy 破产管理 s<5PsR  
administration order 遗产管理令 ViU5l*n;  
administrator 管理人;遗产管理人 <:!:7  
administrator of the estate 遗产管理人 PmtXD6p3(  
admission of debt 债项承认书 Lc(eY{CY  
admission of proof 接纳债权证明 [{zfI`6  
advance 放贷款项;垫付款项;预支款项;预付款项 BY@l:y4  
advance account 暂支帐目;预付款帐户 Yi <1z:\  
advance compensation 预付补偿金 (^58$IW71  
advance from shareholder 股东垫款 zX6Q7Bc  
advance pending reimbursement 预支以待日后付还 4r#4h4`y|  
advanced economy 先进经济体系 "i&9RA! 1  
advancement 预付;预付财产 TV/EC#48  
advances warrant 垫款令 BC#O.93`  
advancing 贷出 (~fv;}}v  
adverse balance 逆差 ep{/m-h(!_  
adverse exchange 逆汇 xRZ/[1f!  
advertisement addressed to shareholders 在报章刊登的致股东通告 +]Ev  
advice for collection 托收通知书 DeI3(o7  
advice of drawing 提款通知书;汇票通知书 u[nLrEnD  
advice of payment 付款通知 ^OK;swDW  
Advisory Committee [Securities and Futures Commission] i;\n\p1  
谘询委员会〔证券及期货事务监察委员会〕 orAr3`AR3  
Advisory Committee on Diversification 经济多元化谘询委员会 NTVaz.  
affidavit 誓章;遗产申报誓章 9)uJ\NMy  
affidavit of no receipt 述明无收款的誓章 At&kW3(  
affiliate 联号;联营公司;附属公司 ,lVQ-qw5  
affiliated company 附属公司;联号;联营公司 ,x?Jrcx~'C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 < Yc)F.:  
affordability 负担能力 -8v:eyc  
African Development Bank [AfDB] 非洲开发银行 {: =]J4]  
after-acquired property 事后取得的财产 H;#C NB<e  
after-hours dealing 市后交易 /h@3R[k  
after-tax profit 税后盈利;税后利润;税后溢利 5yjG\ ~  
agency agreement 代理协议 w"L]?#  
agency expenses 代理机构的开支 U#{(*)qr  
agency fee 代理费 WwUHHm<v  
Agency Law 《代理法》 u1>WG?/`  
agent 代理人;承销人 b&'YW*W  
agent of company 公司代理人 #q5tG\gnM  
agent's fee 代理人费;经纪费 nd w&F'.r  
aggregate 总计;总数;总体数字 fr}.#~{5Y  
aggregate amount 总款额;总额 o ^ 08<  
aggregate assets and liabilities 总体资产与负债 2s}G6'xE]P  
aggregate at constant price 按固定价格计算的总体数字 MjbgAH-  
aggregate demand 总需求 h)s&Nqg1B  
aggregate gross position 总持仓量 M^G9t*I  
aggregate limit 总限额 9U3.=J  
aggregate of salaries tax 合计薪俸税 <@c@`K  
aggregate performance 总体表现;总体业绩 .R^ R|<x  
aggregate supply 总体供应 |W}D_2  
aggregate surplus 总盈余 0 c ]]  
aggregate total 整体总额   `#l1  
aggregate value 总值;合计价值 YD0j&@.  
aggregated basis 合计基准 OyG2Ks"H  
aggregated net chargeable income 合计应课税入息实额  )|W6Z  
aggregation 合并计算;合计;总和 uH#X:Vne  
aggregation of incomes of husband and wife 夫妇入息合并计算 V{X/yN.u  
aggregation of property 财产的总和 =Z..&H5i  
agio 差价;贴水 x@D> JG  
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》 "BIhd*K[~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]`|;ZQiD  
《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》 bD?gwhAKA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8t |?b  
《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》 !vuun |  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6XnUs1O  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R_"6E8N  
agreement for a settlement 授产协议 #}Bv/`t  
agreement for assignment 转让协议 ;@O8y\@  
agreement for sale 售卖协议;买卖协议 Ml/K~H tN  
agreement for sale and purchase 买卖协议 @VyF' ?}  
agreement for the payment of interest 支付利息协议 QHd|cg  
agreement for the repayment of money 还款协议 =F_j})O5  
agreement of reinsurance 再保险协议 Ox@$ }  
Agricultural Bank of China 中国农业银行 !E,|EdIr  
air passenger departure tax 飞机乘客离境税 \\{78WDA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 w }8=sw  
airport tax 机场税 l9 n$cv^  
alcohol duty 酒精税 F2Gg_u@7M  
alienation 让与;让渡;转让 N|8^S  
alimony 生活费;赡养费 ),$^h7[n  
All Ordinaries Index [AOI] 所有普通股指数 !j3Xzn9  
all risks 全险;综合险 R _2#7Xs  
All Sales Record for Stock Market 《股票市场成交报告》 h!tg+9%  
Allied Capital Resources Limited 新联财务有限公司 "![KQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 uE>m3Y(aP  
allocation letter 拨款信件 TCi0]Y~a  
allocation of fund 分配款项;预留款项 >y$*|V}k  
allocation of profit 利润分配;溢利分配 =E:sEw2j  
allocation warrant 拨款令 4b}'W}  
allotment 分配;配股 NOf{Xx<#k  
allotment notice 股份配售通知;配股通知 [ Scao $  
allotment of shares 股份分配 O%<+&Q7  
allowable 可获宽免;免税的 ReGT*+UN  
allowable business loss 可扣除的营业亏损 3@* ~>H  
allowable expenses 可扣税的支出 Iz&d S?p_  
allowance 免税额;津贴;备抵;准备金 ?"kU+tCxg  
allowance for debts 债项的免税额 S_s;foT  
allowance for depreciation by wear and tear 耗损折旧免税额 L!fIAd`  
allowance for funeral expenses 殡殓费的免税额 @Ph'!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]qx!51S  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^;$9>yi1  
allowance to debtor 给债务人的津贴 v7v>  
alteration of capital 资本更改 q?8#D  
alternate trustee 候补受托人 [q^pMH#U"  
amalgamation 合并 !e~d,NIy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aHPx'R  
ambit of charges 征税范围;收费范围 [a.(0YLr'w  
amended valuation 经修订的估值 YVk +zt~S  
American Commodities Exchange 美国商品交易所 sosIu  
American Express Bank Limited 美国运通银行 .!'rI7Kz'i  
American Stock Exchange 美国证券交易所 Kr`.q:0GK  
amortization 摊销 ca[*#xiJ  
amount due from banks 存放银行同业的款项 VeH%E.:  
amount due from banks abroad 存放海外银行同业的款项 .5tXwxad"  
amount due from holding companies 控股公司欠款 W k"_lJ  
amount due from local banks 存放本港银行同业的款项 |aj]]l[@S  
amount due to banks 银行同业的存款 )=5*iWe  
amount due to banks abroad 海外银行同业的存款 }ee3'LUPX  
amount due to holding companies 控股公司存款 j`_Z`eG  
amount due to local banks 本港银行同业的存款 e.(RhajB  
amount due to outport banks 外埠银行同业的存款 ~8'HX*B]z  
amount for note issue 发行纸币的款额 !Wy&+H*0  
amount of bond 担保契据的款额 mn(MgJKQ\  
amount of consideration 代价款额 ANR611-a  
amount of contribution 供款数额 )P|/<>z  
amount of indebtedness 负债款额 V1A7hRjxvG  
amount of principal of the loan 贷款本金额 &m{~4]qWpM  
amount of rates chargeable 应征差饷数额 #XNURj  
amount of share capital 股本额 "*KOU2}C  
amount of sums assured 承保款额 kn WI7  
amount of variation 变动幅度 i6i;{\tc  
amount of vote 拨款数额 F |_mCwA  
amount payable 应付款额 RG/P]  
amount receivable 应收款额 Z7Nhb{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <!X]$kvG  
analysis 分析 V3axwg_  
ancillary risk 附属风险 (D+%*ax  
annual account 周年帐目;周年帐目报表;年度决算;年结 S Z &[o&H  
annual accounting date 年结日期 Rb <{o8  
annual allowance 每年免税额;年积金;年度津贴;年津 u@zT~\ h*  
annual balance 年度余额 @s\}ER3  
annual disposable income 每年可动用收入 =4Jg6JKYg  
annual estimates 周年预算 GF0Utp:Zf;  
annual fee 年费 rNgAzH  
annual general meeting 周年大会 ~\zIb/ #  
annual growth rate 年增率;每年增长率 _b &Aa%  
annual long-term supplement 长期个案每年补助金 ON"V`_dq+M  
annual pensionable emolument 可供计算退休金的年薪 NNRKYdp,  
annual report 年报 .o8pC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sEx\7tK  
annual return 周年报表;周年申报表;每年报税表格 9y)}-TcSpY  
Annual Return Rules 《周年报表规则》 L)Da1<O  
annual review of consumer prices 每年消费物价回顾 8 ;=?Lw?  
annual roll-forward basis 逐年延展方式 =J )(=,  
annual salary 年薪 DyQvk  
annual statement 年度报表;年度决算表 1z3I^gI*i  
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 1i Q(q\%  
annuitant 年金受益人 5zt5]zl'  
annuity 年金 g$8a B{)  
annuity contract 年金合约 "azrcC  
annuity on human life 人寿年金 O)r>AdLGn  
antecedent debt 先前的债项 i^/ H>E%u  
ante-dated cheque 倒填日期支票 [U{RDX  
anticipated expenditure 预期开支 'b_SQ2+A  
anticipated net profit 预期纯利 *Oy%($'  
anticipated revenue 预期收入 ?[lKft  
anti-inflation measure 反通货膨胀措施 +jp^  
anti-inflationary stance 反通货膨胀立场  ur k@v  
apparent deficit 表面赤字 ` $[`C/h  
apparent financial solvency 表面偿债能力 [+:KIW<  
apparent partner 表面合伙人 r\|"j8  
application for personal assessment 个人入息课税申请书 XP65  
application of fund 资金应用 @2 SL$0!QA  
application to release as liquidator and to destruct the books of accounts and documents utw@5  
申请免除清盘人职务及毁灭帐簿与文件 ]8opI\  
appointed actuary 委任精算师 -} +PE 4fh  
appointed auditor 委任核数师;委任审计师 lpefOnO[  
appointed trustee 委任的受托人 D&8*4>  
appointer 委任人 >Wj8[9zf  
apportioned pro rata 按比例分摊 2K2jko9'a  
apportionment 分配;分摊 zrur-i$N+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n\YWWW[wf  
apportionment formula 分摊方程式 ;] #Q!  
apportionment of estate duty 遗产税的分摊 N37#V s  
appraisal 估价;评估 ~|e H8@o  
appreciable growth 可观增长 0y#TGM|0D  
appreciable impact 显着影响 f=40_5a6  
appreciable increase 可观增长 J_XbtCmt  
appreciation 增值;升值 Rs 0Gqx  
appreciation against other currencies 相对其他货币升值 .eDI ZX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &E!-~'|z  
appreciation tax 增值税 B 6,X)  
appropriation 拨款;拨用;拨付 Q__1QUu  
appropriation account 拨款帐目 7me1 :}4  
Appropriation Bill 拨款法案 GoKMi[b  
appropriation-in-aid system 补助拨款办法 ?s: 2~Qlu  
approved assets 核准资产 |7G=f9V  
approved basket stock 认可一篮子证券 T<ekDhlr  
approved budget 核准预算 ]b@:?DX8  
approved charitable donation 认可慈善捐款 ((Wq  
approved charitable institution 认可慈善机构 F}#=qBa[  
approved currency 核准货币;认可货币 t`A5wqm  
approved estimates 核准预算 MbC&u:@ "v  
approved estimates of expenditure 核准开支预算 {7o|*M  
approved overseas insurer 核准海外保险人 {I"d"'h  
approved overseas trust company 核准海外信托公司 c::Vh  
approved pooled investment fund 核准汇集投资基金 HoKN<w  
approved provident fund scheme 认可公积金计划 +JL"Z4b@R}  
approved provision 核准拨款 g ??@~\Ov  
approved redeemable share 核准可赎回股份 p:^;A/D  
approved regional stock 认可地区性证券 C$EvcF% 1  
approved retirement scheme 认可退休金计划 %g%#=a;]q  
approved subordinated loan 核准附属贷款 ZD]5"oHY  
arbitrage 套戥;套汇;套利 jhSc9  
arbitrageur 套戥者;套汇者 y]E ?\03"  
arbitrary amount 临时款项 |Ok1E  
arrangement 措施;安排;协定 uY=}w"Db  
arrears 欠款 JxLD}$I  
arrears of pay 欠付薪酬 Nc:>]  
arrears of revenue 逾期未收税款;逾期未收的帐项 M7n|Z{?(  
articles of association 组织章程;组织细则;组织章程细则 1)wzSEV@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 oNr~8CA`  
ascertainment of profit 确定利润 \~ h7  
"Asia Clear" “亚洲结算系统” _}wy|T&7k&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4 5\%2un  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 To19=,:  
Asian Development Fund [ADF] 亚洲发展基金 BM]sW:-v  
Asian dollar bond 亚洲美元债券 F>A&L8  
Asian dollar market 亚洲美元市场 Z"G@I= Q(  
Asian dollar rate 亚洲美元利率 KA$l.6&d  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NFcMh+qnK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  zWIC4:  
asked price 沽盘;喊价;索价;卖方报价 l]o&D))R  
assessable income 应评税入息 }x1p~N+;  
assessable loss 应评税亏损 R%N&Y~zH  
assessable profit 应评税利润 d.uJ}=|  
assessable value 应评税值 O hcPlr  
assessed profit 估定利润 geu8$^  
assessed value 经评估价值 z,B'I.)M  
assessment 评税;评定;估价;评税单 !B{N:?r  
assessment number 评税编号;估价编号 CEos`  
assessment of additional tax 补加税评税 D +vHl}  
assessment of performance 业绩评估;实绩评价 E`SFr  
Assessor 评税主任 3pKr {U92  
asset price bubbles 资产价格泡沫 ?$xZ$zW  
asset-backed securities 具资产保证的证券 3YF*TxKx  
assets accretion 资产增值 2@S{e$YK`  
assets and liabilities 资产与负债 CvtG  
assets betterment statement 资产递增表;资产改进表 Yj^n4G(h  
assets lending 实物放款;有抵押贷款 ^g2p!7  
assets of the company passing on the death 死者去世时转移的公司资产 #b4Pn`[   
assets pledged as security for liabilities 用作负债抵押的资产 @l:\Ka~TS  
assets portfolio 资产投资组合 d`;_~{sleR  
assets price 资产价格 {'#^  
assets quality 资产质素 0@ 9em~  
assets realization 资产变现 64OgE!  
assets refinancing arrangement 资产再集资安排 Vee`q.  
assets securitization 资产证券化 D=nuK25  
assets situated outside Hong Kong 在香港以外地方的资产 7$7Y)&\5 w  
assets stripping 削减资产;拆卖资产 [/ E_v gZ  
assets value 资产值 %vO b"K$X  
assignee 承让人 w;(`!^xv  
assignment 转让;转让书;转让契 qwU,D6  
assignment of interest 权益转让 TY3WP$u  
assignment of letters patent and trade mark 专利证书及商标转让 I)Dd"I  
assignment of property 物业转让;物业转让书 L.z`>1  
assignment right 转让权 ,#42ebGHR  
assignor 转让人 ~cSOni`  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $z~sN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f|1GlUA{t  
associate member 附属会员 Svo gvn  
associated body corporate 相联法人团体 u;Q'xuo3  
associated company 相联公司;联属公司 b;O|-2AR  
associated corporation 相联法团 T.zU erbO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  %Ln7{w  
公认会计师公会〔英国〕 Y|=/*?o}  
Association of Futures Exchange Brokers 香港期货经纪协会 t F<|Eja *  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q|. X[~e|  
association of underwriters 承保人组织 1e>,QX  
assumption of control 接管 Zv*Z^; X9  
assurance 担保;保险;转易;转易书 MKYXYR  
assurance of interest 权益的转易 OIa =$l43C  
at 19XX price 按一九XX年价格计算 ~E=.*: 5(  
at a discount 按赔价计算;按贴水价格计算;打折扣 (!U5B Hnd  
at a premium 按溢价计算;按升水价格计算 iQ9jt  
at call 通知付款;按通知 GyOo$FW  
at constant market price 按固定市价计算 Cu0N/hBT  
at constant price 按固定价格计算 3!0Eh8ncI  
at cost 按成本计算 F~dq7 AS  
at current market price 按当时市价计算;按现时市价计算 <=*xwI&q  
at current price 按当时价格计算;按现时价格计算 +`==US34  
at factor cost 按要素成本计算;按生产要素成本计算 6t|FuTC  
at money-of-the-day price 按付款当日价格计算 2rq)U+   
at or better 按指定或较佳价位〔买卖指令〕 *1}'ZEaJ  
at par 按面值计算;平价 3Q`F x  
at sight 见票即付 40}8EP k)  
at the close 按收市盘 Brh<6Btl  
at the opening 按开市盘 b<B|p|  
attestation 见证;见证条款 $*bd})y)I  
at-the-money option 平价期权 E+AEV`-  
attorney 受权人;受托代表人 >uuP@j  
attornment 新拥有人承认书 37wm[ Z  
attributable profit 可归属利润 Z;aQ/ n[`  
attributable share value 可归属股份价值 5Y 4W:S  
Auckland Stock Exchange 奥克兰证券交易所 I% 43rdoPe  
auction 拍卖 +1 H.5|  
auctioneer 拍卖商 ^<R*7mB*  
audit 审计;核数 !+4}x;!8  
Audit Commission 审计署 _W4i?Bde  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \$2E  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Kv[,!P"Y  
audit review 帐目审查 gg(^:`+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *BYSfcX6  
audited account 审计帐目;经审计的帐目 /s>ZT8vaAs  
audited annual account 经审计的周年帐目 ee]PFW28  
audited balance sheet 经审计的资产负债表 MX 2UYZ&  
auditor 核数师;核数主任;审计师 ;6I{7[  
auditor's certificate 核数师证明书;审计师证明书 MC!K7ji  
auditor's report 核数师报告;审计师报告 4Wq{ch  
Aussie bond 澳元债券 `Njv#K} U  
austerity budget 紧缩预算 !Jw   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Af:4 XSO6  
Australia All Ordinaries Index 澳洲所有普通股票指数 93yJAao9  
Australian Dollar [AUD] 澳元 +.Kmpw4  
Australian Options Market 澳大利亚期权市场 %Ysu613mz  
Australian Securities Commission 澳洲证券事务监察委员会 +pJ;}+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9~DoF]TM  
Australian Stock Exchange 澳大利亚证券交易所 _gK@),de  
Austrian Schilling [ATS] 奥地利先令 )p>BN|L  
authentication 认证;鉴证 7'_zJI^  
authority to purchase 委托购买证;委购书 AG2iLictv  
authorization 认可;核准;授权;授权书 MPMJkL$F^  
authorization by direction 指示授权 .9WJ/RKZ\D  
authorization by instruction 指令授权 UK2Y<\vD  
authorization by warrant 令状授权 x"~F=jT  
authorization of unit trust 单位信托的认可 DNdwMSwp  
authorized agent 指定代理人 C:g2E[#  
authorized capital 法定资本 P$Y< g/s 4  
authorized clerk 出市员 ^9o;=!D!9  
authorized dealer 认可交易商 K3&v6 #]  
authorized financial institution 认可财务机构 VY$hg  
authorized fund 认可基金 ;8;nY6Ie  
authorized fund house 获授权的基金公司;认可基金公司 g6$X {  
authorized institution 认可机构 eP-q[U?$n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E27wxMU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HH3WZ^0>  
authorized insurer 获授权保险人;获认可承保人 !}^c.<38Q  
authorized investment 特准投资项目  B&#TbKp  
authorized person 获授权人 dRyK'Xr  
authorized representative 获授权代表 0O?B!Jr]RM  
authorized share capital 法定股本 X&h4A4#P  
automated quotation system 自动报价系统 &"fMiK3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] b#R3=TQS8  
自动交易系统〔香港期货交易所有限公司〕 WS@b3zzN  
automatic adjustment mechanism 自动调整机制 A5tY4?|  
automatic adjustment system 自动调整系统 n 8Jx;j  
Automatic Clearing House 自动票据交换所 bp:WN  
automatic exchange rates accumulation system 自动化汇率累集系统 FGBPhH% (8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gk~.u  
automatic teller machine [ATM] 自动柜员机 V^=z\wBZ  
autopay 自动转帐 U?d1  
available assets 可用资产 za'Eom-<u  
available fiscal reserve 现存财政储备 7rc^-!k  
available profit 可用利润 `h( JD$w  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 umYq56dw  
average 平均;平均数;海损 'Zf_/ y  
average basic salary 平均基本薪金 e|+U7=CK  
average consumer expenditure 平均消费开支;一般消费开支 ;Aiuy{<  
average cost 平均成本 |x 2>F  
average cost of land production 增辟土地平均成本 Mi9A%ZmP  
average daily turnover 平均每日成交额 bV&/)eqv  
average daily wage rate 平均每日工资率 a_m P$4T  
average expenditure pattern 平均开支模式 4s~Y qP{K  
average growth rate 平均增长率 ox] LlRK  
average net fixed assets 固定资产平均净值 |uQJMf[L)  
average of relatives 相对价格平均数 qr$=oCqa  
average price 平均价格 s d>&6 R^  
average propensity to consume 平均消费倾向;一般消费倾向 kg7oH.0E  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \&]'GsfF  
average rate 平均率 cUaLv1:HI  
average revenue 平均收入;平均收益 R~CQ=KQ.  
average stock 平均库存;平均存货 {*As-Y:'F  
average yearly rent 平均年租 I 6a{'c(P  
avoidance of double taxation 避免双重课税 vY<(3[pp  
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 (ta!4h,  
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