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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: e/F=5_Io  
A share A股;甲类股份 xQ7>u -^  
abatement of tax 减税;减扣免税额 SS@# $t:  
ABN AMRO Bank N.V. 荷兰银行 #ra:^9;Es:  
above-the-line expenditure 线上项目支出;经常预算支出 AXz'=T}{  
above-the-line receipt 线上项目收入;经常预算收入 HDA!;&NRS  
ABSA Asia Limited 南非联合亚洲有限公司 B]InOlc47  
absolute change 绝对数值变更 &FIPEe#n  
absolute expenditure 实际开支 ^0A'XCULG  
absolute guideline figure 绝对准则数字 mTYEK4}  
absolute interest 绝对权益 r/+ <_3  
absolute order of discharge 绝对破产解除令 (?I8/KYR  
absolute profit margin 绝对利润幅度 #U(dleT8  
absolute value 实值;绝对值 6 }qNH29  
absolutely vested interest 绝对既得权益 )DfmO  
absorbed cost 已吸收成本;已分摊成本 N 0&h5  
absorption 吸收;分摊;合并 C-m OtI  
absorption rate 吸收率;摊配率;分摊率 6#KRI%adw`  
ACB Finance Limited 亚洲商业财务有限公司 2\lUaC#E  
acceptable form of reciprocity 合理的互惠条件 RBJgQ<j8  
acceptable rate 适当利率;适当汇率 '1|r+(q|2  
acceptance agreement 承兑协议 4U~[ 8U}g  
acceptance for honour 参加承兑 4=>/x90y  
acceptor 承兑人;接受人;受票人 C B=H1+  
acceptor for honour 参加承兑人 r2qxi'  
accident insurance 意外保险 oAA%pZ@  
Accident Insurance Association of Hong Kong 香港意外保险公会 dBX%/  
accident insurance scheme 意外保险计划 I(bH.{1n7  
accident year basis 意外年度基准 I/_`/mQ  
accommodation 通融;贷款 -?&wD["y  
accommodation bill 通融票据;空头票据 UP 75}h9  
accommodation party 汇票代发人 73rr"> 9#0  
account balance 帐户余额;帐户结余 W$v5o9\Px  
account book 帐簿 uRh`qnL  
account collected in advance 预收款项 0^5SL/2  
account current book 往来帐簿 `\(Fax  
account of after-acquired property 事后取得的财产报告 7?qRY9Qu  
account of defaulter 拖欠帐目 [>oq~[e)?  
account payable 应付帐款 89U<9j   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P+wV.pF|  
account receivable 应收帐款 Wb68")$  
account receivable report 应收帐款报表 }.$oZo9J  
account statement 结单;帐单;会计财务报表 }rxFX  
account title 帐户名称;会计科目 |/Am\tk#13  
accountant's report 会计师报告 |Xlc2?e  
Accountant's Report Rules 会计师报告规则 @w[WG:-+  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _hMMm6a|  
Accounting Arrangements 《会计安排》 qi.|oL9p  
accounting basis 会计基础 ;mu9;ixZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 cx&jnF#$  
Accounting Circular 《会计通告》 Gyw@+(l  
accounting class 会计类别 `QC{}Oo^  
accounting date 记帐日期;会计结算日期 n1a;vE{!  
accounting for money 款项核算 ~*ZB2  
Accounting Officer 会计主任 L8Z[Ly+_  
accounting period 会计报告期;会计期 8tK8|t5+  
accounting policy 会计政策;会计方针 L/1?PM  
accounting practice 会计惯例 89Svx5S  
accounting principle 会计准则 k 9R_27F  
accounting record 会计记录 S92'\2  
accounting report 会计报告 Bi ]`e_(}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8G?'F${`  
Accounting Society of China 中国会计学会 68kxw1xY  
accounting statement 会计报表 &^8>Kd8  
accounting system 会计制度;会计系统 #%il+3J  
accounting transaction 会计事项;帐务交易 ]m{;yOQdsC  
accounting treatment 会计处理 r3mB"("Z'  
accounting year 会计年度 tV9BVsN  
accretion 增值;添加 $Ud-aRlD  
accrual 应计项目;应累算数目 @ZK#Y){  
accrual basis 应计制;权责发生制 $M@SZknm  
accrual basis accounting 应计制会计;权责发生制会计 p)(mF"\8=  
accrue 应累算;应计 .[? E1we  
accrued benefit 应累算利益 FZ6.<wN  
accrued charges 应计费用 :=UiEDN@  
accrued cumulative preference share dividend 应累算的累积优先股股息 Psp3~Kg  
accrued expenses 应累算费用 ) **k3u t4  
accrued interest payable 应付利息;应计未付利息 !Ui3}  
accrued interest receivable 应收利息;应计未收利息 _Z~wpO}/  
accrued right 累算权益 f9cS^v_:  
accruing profit 应累算的利润 \O/EY&  
accumulated fiscal reserve 累积财政储备 E<1^i;F  
accumulated profit 累积利润;滚存溢利 c BQ|m A  
accumulated reserve 累积储备 kZs  
accumulation of surplus income 累积收益盈余 ?>N82#9Q  
acquired assets 既得资产 ?"$W=*P\o  
acquisition 收购;购置;取得 4d)w2t?H%  
acquisition cost 购置成本 ;``*]tY$  
acquisition expenses 购置费用 y/K%F,WMf  
acquisition of 100% interest 收购全部股权 @] 1E~  
acquisition of control 取得控制权 VjS %!P  
acquisition of fixed assets 购置固定资产 JUok@6  
acquisition of shell “买壳” ^)m]j`}IGb  
acquisition price 收购价 @#c(4}^ <w  
act of God 天灾 f#pT6  
acting partner 执事合伙人 w;vp X>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ash"D~  
active partner 积极参与的合伙人 r*C:)z .}  
active trading 交投活跃 Q*+@"tk<  
actual circulation 实际流通 E j@M\  
actual cost 实际成本 s1<_=sfnT  
actual expenditure 实际开支;实际支出 y%Ui)UMnw]  
actual income 实际入息;实际收入;实际收益 s03 DL  
actual market 现货市场 7uFM)b@.P  
actual price 现货价;实际价格 RXkE"H{  
actual profit 实际利润 [aU#"k)M  
actual quotation 实盘;实际价位;实际报价 8XD9fB^  
actual year basis 按实际年度计算 Z'6 o$Xv  
actuals 实货 #\"8sY,j  
actuarial investigation 精算调查 Y.sf^}  
actuarial principle 精算原则 Unc;@=c  
actuarial report 精算师报告 L`cc2.F  
Actuarial Society of Hong Kong 香港精算学会 7=N=J<]pl  
actuarial valuation 精算师估值 ^QTl (L  
actuary 精算师 ICo_O] Ke  
ad referendum agreement 暂定协议;有待覆核的协定 ={ c=8G8T  
ad valorem duty 从价税;按值征税 XL_X0(AKf  
ad valorem duty system 从价税制 ])!|b2:s3  
ad valorem fee 从价费 u`$,S& Er  
ad valorem tariff 从价关税 %?J\P@  
additional allowance 额外免税额 2/RK pl &  
additional amount for unexpired risk 未过期风险的额外款额 e<dFvMO  
additional assessable profit 补加应评税利润 G'q7@d {'  
additional assessment 补加评税 ]^Z7w`=%5  
additional commitment 额外承担 \K9XG/XIx  
additional commitment vote 额外承担拨款  N c F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PQ.xmg2  
additional dependent parent allowance 供养父母额外免税额 "?Wwc d\  
additional provision 额外拨款 AGQCk*dm  
additional stamp duty 附加印花税 ,Ej2]iO\7  
additional tax 补加税罚款;补加税款 %}j.6'`{  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 di]z  
adjudged bankrupt 被裁定破产 r.** z j  
adjudicated bankrupt 裁定破产人 3Zs|arde2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 zL5r8mD3  
adjudication of bankruptcy 裁定破产;宣告破产 ndT:,"s  
adjudication of insolvency 裁定无力偿还债务 M.zS +  
adjusted actual 经调整的实数;调整后的实数 ;'!U/N;-  
adjusted current assets 经调整的流动资产;调整后的流动资产 SE)_5|k*  
adjusted figure 经调整的数字;调整后的数额 =H.l/'/Z  
adjusted liabilities 经调整的负债;调整后的负债 {cnya*  
adjusted loss 经调整的亏损;调整后的亏损 38b%km#  
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 2/sD#vC  
adjusted profit 经调整的利润;调整后的利润 Bs =V-0  
adjusted surplus 经调整的盈余额;调整后的盈余额 m=Y9sB  
adjusted value 经调整的价值;调整后的价值 [Tby+pC  
adjustment 调整;修订;理算〔保险〕 h`Vb#5 ik  
adjustment centre 调剂中心 GeWB"(t  
adjustment lag 调整过程的时间差距;调整时差 E)3B)(@&P  
adjustment mechanism 调整机制 PvBx<i}A  
adjustment of loss 亏损调整 }]>[FW  
adjustment process 调整过程;调整程序 18z{d9'F   
adjustment range 调整幅度 ,RKBGOz?f  
administered exchange rate 受管制汇率 l <<0:~+q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QbP W_)N  
administration expenses 行政费用 w-FZ`OA`D  
administration fee 手续费;行政费  g2L  
administration in bankruptcy 破产管理 AT}}RE@vq  
administration order 遗产管理令 5Qd |R  
administrator 管理人;遗产管理人 M(HU^?B{'  
administrator of the estate 遗产管理人 yBE1mA:x7:  
admission of debt 债项承认书 f)H6 n l7r  
admission of proof 接纳债权证明 okoD26tK  
advance 放贷款项;垫付款项;预支款项;预付款项 ji? 0;2Y  
advance account 暂支帐目;预付款帐户 -Cd4yWkO  
advance compensation 预付补偿金 Yd~K\tX :n  
advance from shareholder 股东垫款 25BW/23}e  
advance pending reimbursement 预支以待日后付还 Q2cF++Q1  
advanced economy 先进经济体系 B)O=wx  
advancement 预付;预付财产 NoO>CjeFb  
advances warrant 垫款令 I.r &;   
advancing 贷出 iC?s`c0B  
adverse balance 逆差 T#6']D  
adverse exchange 逆汇 q#LwM]<.@>  
advertisement addressed to shareholders 在报章刊登的致股东通告 7s; <5xc  
advice for collection 托收通知书 D$q"k"  
advice of drawing 提款通知书;汇票通知书 Y;6<AIx>  
advice of payment 付款通知 #QXv[%k  
Advisory Committee [Securities and Futures Commission] Wg[?i C*~  
谘询委员会〔证券及期货事务监察委员会〕 g9}u6q  
Advisory Committee on Diversification 经济多元化谘询委员会 OOQf a#~k  
affidavit 誓章;遗产申报誓章 au9r)]p-  
affidavit of no receipt 述明无收款的誓章 >aW|W!.  
affiliate 联号;联营公司;附属公司 {R `IA|T#k  
affiliated company 附属公司;联号;联营公司 /_@S*=T5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nL5Gr:SLo  
affordability 负担能力 7{RI`Er`  
African Development Bank [AfDB] 非洲开发银行 Ev0GAc1  
after-acquired property 事后取得的财产 p^Ca-+R3  
after-hours dealing 市后交易 Msn)jh  
after-tax profit 税后盈利;税后利润;税后溢利 fKOm\R47  
agency agreement 代理协议 gGw6c" FRQ  
agency expenses 代理机构的开支 H$KE*Wwq  
agency fee 代理费 8A"[n>931  
Agency Law 《代理法》 DBAJkBs  
agent 代理人;承销人 </t_<I0{  
agent of company 公司代理人 1 iS9f~  
agent's fee 代理人费;经纪费 `]\4yTd  
aggregate 总计;总数;总体数字 'G>Ejh@t  
aggregate amount 总款额;总额 x5v^@_: jr  
aggregate assets and liabilities 总体资产与负债 *h1Zqb  
aggregate at constant price 按固定价格计算的总体数字 WGN[`D"  
aggregate demand 总需求 pu=T pSZ  
aggregate gross position 总持仓量 %56pP"w  
aggregate limit 总限额 Odxq]HlbO  
aggregate of salaries tax 合计薪俸税 %\_I% yF  
aggregate performance 总体表现;总体业绩 cE 8vSQ%  
aggregate supply 总体供应 L$zT`1Hy  
aggregate surplus 总盈余 W=5+k0Q  
aggregate total 整体总额 JmrQDO_(  
aggregate value 总值;合计价值 &UP@Sr0D7  
aggregated basis 合计基准 B7nMy oj  
aggregated net chargeable income 合计应课税入息实额 %2^C  
aggregation 合并计算;合计;总和 5IW^^<kiu  
aggregation of incomes of husband and wife 夫妇入息合并计算 "M v%M2'c  
aggregation of property 财产的总和 _t6siB_u  
agio 差价;贴水 THJ KuWy  
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》 cx|[P6d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment TSdjX]Kf  
《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》 -?e~dLu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cNw<k&w6F  
《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》 PtO-%I<N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G\Hck=P[$3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Tr)a6Cf  
agreement for a settlement 授产协议 (6u<w#u  
agreement for assignment 转让协议 v!t*Ng  
agreement for sale 售卖协议;买卖协议 |o~FKy1'z\  
agreement for sale and purchase 买卖协议 e~$MIHBY]  
agreement for the payment of interest 支付利息协议 $^IuE0.  
agreement for the repayment of money 还款协议 H|0B*i@81  
agreement of reinsurance 再保险协议 <E$P  
Agricultural Bank of China 中国农业银行 o%h\55S  
air passenger departure tax 飞机乘客离境税 B5#a 4G.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UL; d H  
airport tax 机场税 @_Aqk{3  
alcohol duty 酒精税 ^4Tr @g#]"  
alienation 让与;让渡;转让 }CsUZ&*&  
alimony 生活费;赡养费 5U|f"3&8  
All Ordinaries Index [AOI] 所有普通股指数 ijr*_=  
all risks 全险;综合险 [4kx59J3b  
All Sales Record for Stock Market 《股票市场成交报告》 :|<D(YA  
Allied Capital Resources Limited 新联财务有限公司 lcJ`OLG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ll1?I8}5|  
allocation letter 拨款信件 ?8-e@/E#x  
allocation of fund 分配款项;预留款项 & ?/h5<  
allocation of profit 利润分配;溢利分配 9Vzk:zOT  
allocation warrant 拨款令 ;PaB5TT(  
allotment 分配;配股 TmKO/N@}  
allotment notice 股份配售通知;配股通知 BS*cG>T  
allotment of shares 股份分配 #Vv*2Mc  
allowable 可获宽免;免税的 o1MbHBb  
allowable business loss 可扣除的营业亏损 ?Y ) Qy,  
allowable expenses 可扣税的支出 < t>N(e  
allowance 免税额;津贴;备抵;准备金 ^>GL<1 1  
allowance for debts 债项的免税额 <^R\N#  
allowance for depreciation by wear and tear 耗损折旧免税额 ;Bc f~[ErM  
allowance for funeral expenses 殡殓费的免税额 (z2)<_bXJ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )pr pG !  
allowance for repairs and outgoings 修葺及支出方面的免税额 GK95=?f~8;  
allowance to debtor 给债务人的津贴 }w8h^(+B  
alteration of capital 资本更改 }O2hhh_  
alternate trustee 候补受托人 O~{Zs\u9  
amalgamation 合并 4 E 4o=Z|K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 > m}.}g8  
ambit of charges 征税范围;收费范围 7*'_&0   
amended valuation 经修订的估值 :b=`sUn<X+  
American Commodities Exchange 美国商品交易所 s7FqE>#c0  
American Express Bank Limited 美国运通银行 n+zXt?{u  
American Stock Exchange 美国证券交易所 TnM}|~V  
amortization 摊销 +/\.%S/  
amount due from banks 存放银行同业的款项 =!U{vT  
amount due from banks abroad 存放海外银行同业的款项 VQPq+78  
amount due from holding companies 控股公司欠款 w#Nn(!VR  
amount due from local banks 存放本港银行同业的款项 4ms hB  
amount due to banks 银行同业的存款 +;Cq>1x,  
amount due to banks abroad 海外银行同业的存款 &HFMF)NA  
amount due to holding companies 控股公司存款 #%k5s?cP@  
amount due to local banks 本港银行同业的存款 t=XiSj\n  
amount due to outport banks 外埠银行同业的存款 l3-Ksw U  
amount for note issue 发行纸币的款额 LrF'Hd=O  
amount of bond 担保契据的款额 '(2G qX!  
amount of consideration 代价款额 |+!Jr_ By  
amount of contribution 供款数额 4DuZF -y  
amount of indebtedness 负债款额 En5Bsz !  
amount of principal of the loan 贷款本金额 m|24)%Vj;=  
amount of rates chargeable 应征差饷数额 t~5>PS  
amount of share capital 股本额 xg'0YZ\t  
amount of sums assured 承保款额 S31 :}   
amount of variation 变动幅度 +R2  
amount of vote 拨款数额 EoQ.d|:g  
amount payable 应付款额 of+$TKQNpN  
amount receivable 应收款额 k B2+ Tr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5? c4aAn  
analysis 分析 &\0LR?Nh  
ancillary risk 附属风险 a2dF(H  
annual account 周年帐目;周年帐目报表;年度决算;年结 .4_ ~ku  
annual accounting date 年结日期 g'pE z  
annual allowance 每年免税额;年积金;年度津贴;年津 =C`v+NPM)|  
annual balance 年度余额 rZJp>Q)s  
annual disposable income 每年可动用收入 G9E?   
annual estimates 周年预算 E'MMhl o  
annual fee 年费 M/UJb1<  
annual general meeting 周年大会 LYWQqxB  
annual growth rate 年增率;每年增长率 p@cPm8L3  
annual long-term supplement 长期个案每年补助金 M_9|YjwS  
annual pensionable emolument 可供计算退休金的年薪 Kwh3SU=L}  
annual report 年报 (5km]`7z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aEZl ICpU7  
annual return 周年报表;周年申报表;每年报税表格 Aba6/  
Annual Return Rules 《周年报表规则》 YXV![gw0  
annual review of consumer prices 每年消费物价回顾 K<|b>PI.s  
annual roll-forward basis 逐年延展方式 ),M8W15  
annual salary 年薪 E8%O+x}  
annual statement 年度报表;年度决算表 _$cQAH0 E  
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 qmxkmO+Qur  
annuitant 年金受益人 -|f9~(t  
annuity 年金 HkEp}R  
annuity contract 年金合约 vf5[x!4  
annuity on human life 人寿年金 Em4TEv  
antecedent debt 先前的债项 =@3Qsd  
ante-dated cheque 倒填日期支票 W!IK>IW"  
anticipated expenditure 预期开支 } k5pfz  
anticipated net profit 预期纯利 ld9 zOq  
anticipated revenue 预期收入 .YS[Md{  
anti-inflation measure 反通货膨胀措施 O~ qB  
anti-inflationary stance 反通货膨胀立场 rzqCQZHL5  
apparent deficit 表面赤字 vja^ O  
apparent financial solvency 表面偿债能力 CZ]+B8Pl(x  
apparent partner 表面合伙人 /3Se*"u  
application for personal assessment 个人入息课税申请书 xg3G  
application of fund 资金应用 $#t&W&  
application to release as liquidator and to destruct the books of accounts and documents z2"2Xqy<U  
申请免除清盘人职务及毁灭帐簿与文件 R?l>Vr  
appointed actuary 委任精算师 $Q47>/CUc^  
appointed auditor 委任核数师;委任审计师 /8Vh G|Wb  
appointed trustee 委任的受托人 !*CL>}-,  
appointer 委任人 0CTI=<;  
apportioned pro rata 按比例分摊 DCw ldkdJN  
apportionment 分配;分摊 VaX>tUW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c?IIaj !  
apportionment formula 分摊方程式 c!kbHZ<Z  
apportionment of estate duty 遗产税的分摊 ty-4yK#  
appraisal 估价;评估 4{fi=BA   
appreciable growth 可观增长  #lJF$  
appreciable impact 显着影响 P_b00",S  
appreciable increase 可观增长 g1&GX(4[  
appreciation 增值;升值 w5~<jw%>  
appreciation against other currencies 相对其他货币升值 (q +Q.Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qz<v. _  
appreciation tax 增值税 oO= 6Kd+T  
appropriation 拨款;拨用;拨付 WBC'~h<@  
appropriation account 拨款帐目 yP-.8[;  
Appropriation Bill 拨款法案 $]Fe9E?   
appropriation-in-aid system 补助拨款办法 jq}5(*k  
approved assets 核准资产 ={zYcVI  
approved basket stock 认可一篮子证券 >aa-ix &  
approved budget 核准预算 [$] JvF  
approved charitable donation 认可慈善捐款 C #TS  
approved charitable institution 认可慈善机构 N k^#Sa?  
approved currency 核准货币;认可货币 u!g<y  
approved estimates 核准预算 VK$+Nm)  
approved estimates of expenditure 核准开支预算 0 'L+9T5  
approved overseas insurer 核准海外保险人 i(U*<1y  
approved overseas trust company 核准海外信托公司 rRsLl/d  
approved pooled investment fund 核准汇集投资基金 u_:" u  
approved provident fund scheme 认可公积金计划 0Q>Yoa 11  
approved provision 核准拨款 hV=)T^Q  
approved redeemable share 核准可赎回股份 :k(aH Ua  
approved regional stock 认可地区性证券 ["@K~my~D*  
approved retirement scheme 认可退休金计划 lHP[WO  
approved subordinated loan 核准附属贷款 "G4{;!0C  
arbitrage 套戥;套汇;套利 "J[Crm  
arbitrageur 套戥者;套汇者 ,Zs-<e"  
arbitrary amount 临时款项 oq0G@  
arrangement 措施;安排;协定 0eUsvzz 15  
arrears 欠款 B}*xrPj  
arrears of pay 欠付薪酬 ?]sj!7   
arrears of revenue 逾期未收税款;逾期未收的帐项 e%UFY-2  
articles of association 组织章程;组织细则;组织章程细则 W6wgX0H  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >L=l{F6 p  
ascertainment of profit 确定利润 F'`L~!F  
"Asia Clear" “亚洲结算系统” d]a*)m&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g{a_{P  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (?J&Ar0  
Asian Development Fund [ADF] 亚洲发展基金 FQ O6w'  
Asian dollar bond 亚洲美元债券 E@[`y:P  
Asian dollar market 亚洲美元市场 eb+[=nmP  
Asian dollar rate 亚洲美元利率 Jh }3AoD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nwV\ [E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %X#Wc:b  
asked price 沽盘;喊价;索价;卖方报价 [>6:xGSe9X  
assessable income 应评税入息 'z+8;g.ekO  
assessable loss 应评税亏损 Ng;E]2"  
assessable profit 应评税利润 W%Ky#!\-  
assessable value 应评税值 .;$/nz6vk  
assessed profit 估定利润 j_ :4_zdBy  
assessed value 经评估价值 Iy`Zh@"~  
assessment 评税;评定;估价;评税单 3YRhqp"E  
assessment number 评税编号;估价编号 gv<9XYByt  
assessment of additional tax 补加税评税 =\_MJ?A$  
assessment of performance 业绩评估;实绩评价 G]5'U"cj3  
Assessor 评税主任 U24?+/5D]  
asset price bubbles 资产价格泡沫 xT=|Uc0  
asset-backed securities 具资产保证的证券 w3yI;P  
assets accretion 资产增值 4pA(.<#A  
assets and liabilities 资产与负债 \Dr@n^hk@[  
assets betterment statement 资产递增表;资产改进表 lf Wxdi  
assets lending 实物放款;有抵押贷款 *[_?4*F  
assets of the company passing on the death 死者去世时转移的公司资产 <$7*yV  
assets pledged as security for liabilities 用作负债抵押的资产 9~u1fk{  
assets portfolio 资产投资组合  !@bN  
assets price 资产价格 yQCfn1a)  
assets quality 资产质素 @^%zh   
assets realization 资产变现 6'?Y]K  
assets refinancing arrangement 资产再集资安排 (5'qEi ea  
assets securitization 资产证券化 4d6F4G4U  
assets situated outside Hong Kong 在香港以外地方的资产 = u73AM}  
assets stripping 削减资产;拆卖资产 ZEHz/Y%  
assets value 资产值 7G2TTa  
assignee 承让人 l} h<2  
assignment 转让;转让书;转让契 YMJjO0  
assignment of interest 权益转让 i mJ{wF  
assignment of letters patent and trade mark 专利证书及商标转让 mDj:w#q  
assignment of property 物业转让;物业转让书 dr:)+R  
assignment right 转让权 V&NOp  
assignor 转让人 ^$yr-p%-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 G?8,&jP~T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 PsLuyGR.<  
associate member 附属会员 })s s.  
associated body corporate 相联法人团体 J}<k`af  
associated company 相联公司;联属公司 .cle^P  
associated corporation 相联法团 )LH nDx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3!ulBiMh  
公认会计师公会〔英国〕 eK3J9 ;X  
Association of Futures Exchange Brokers 香港期货经纪协会 Ok O;V6`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HtS:'~DYo  
association of underwriters 承保人组织 1LcQ*d  
assumption of control 接管 ggX'`bK  
assurance 担保;保险;转易;转易书 '&s:,o-p  
assurance of interest 权益的转易 9j9A'Y9(  
at 19XX price 按一九XX年价格计算 rWSw1(sAA  
at a discount 按赔价计算;按贴水价格计算;打折扣 VU)ywIs  
at a premium 按溢价计算;按升水价格计算 >#c]rk:  
at call 通知付款;按通知 ,/JrQWgD  
at constant market price 按固定市价计算 aoMQ_@0  
at constant price 按固定价格计算 b6oPnP_3P  
at cost 按成本计算 v,1.n{!;  
at current market price 按当时市价计算;按现时市价计算  :E'38~  
at current price 按当时价格计算;按现时价格计算 \+S~N:@><k  
at factor cost 按要素成本计算;按生产要素成本计算 }%_x T  
at money-of-the-day price 按付款当日价格计算 ?u 9) GJO[  
at or better 按指定或较佳价位〔买卖指令〕 t</Kel|D  
at par 按面值计算;平价 "S)4Cjk  
at sight 见票即付 (q3(bH~T)  
at the close 按收市盘 f{5)yZ`J*  
at the opening 按开市盘 N.BD]_C  
attestation 见证;见证条款 i>0I '~V  
at-the-money option 平价期权 T4qbyui{  
attorney 受权人;受托代表人 ugucq},[  
attornment 新拥有人承认书 )Q(tryiSi  
attributable profit 可归属利润 0B1*N_.L@  
attributable share value 可归属股份价值 Qh)@-r3  
Auckland Stock Exchange 奥克兰证券交易所 0>Ecm#  
auction 拍卖 <;SMczR  
auctioneer 拍卖商 Alh%Z\  
audit 审计;核数 3vmLftZE}  
Audit Commission 审计署 $ShL^g@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JTl 37j  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ,Ea.ts>  
audit review 帐目审查 0qZ{:}`3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t'0r4&\  
audited account 审计帐目;经审计的帐目 j[) i>Qw  
audited annual account 经审计的周年帐目 z`5+BL,|ND  
audited balance sheet 经审计的资产负债表 I+8m1 *  
auditor 核数师;核数主任;审计师 QTK \"  
auditor's certificate 核数师证明书;审计师证明书 >RE&>T^8  
auditor's report 核数师报告;审计师报告 r 'pFHX  
Aussie bond 澳元债券 _W tSZmW?  
austerity budget 紧缩预算 t`H^! b  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 '_@=9 \<  
Australia All Ordinaries Index 澳洲所有普通股票指数 5K{(V^88F  
Australian Dollar [AUD] 澳元 kB"Sh_:m  
Australian Options Market 澳大利亚期权市场 g8!!:fdu  
Australian Securities Commission 澳洲证券事务监察委员会 QBY7ZT05Gt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d*8 c,x  
Australian Stock Exchange 澳大利亚证券交易所 kn`KU.J.  
Austrian Schilling [ATS] 奥地利先令 >x&$lT{OY  
authentication 认证;鉴证 x\;`x$3t  
authority to purchase 委托购买证;委购书 HC}D<FX |  
authorization 认可;核准;授权;授权书 ^/mQo`[G  
authorization by direction 指示授权 C[? itk!  
authorization by instruction 指令授权 @+B .<@V  
authorization by warrant 令状授权 [,|KVc=&H  
authorization of unit trust 单位信托的认可 ks sXi6^  
authorized agent 指定代理人 U-X  
authorized capital 法定资本 S1E2E3  
authorized clerk 出市员 3 +BPqhzf  
authorized dealer 认可交易商 qmOGsj`#  
authorized financial institution 认可财务机构 =<O{  
authorized fund 认可基金 6i%LM`8GEk  
authorized fund house 获授权的基金公司;认可基金公司 a%Cq?HZ7  
authorized institution 认可机构 / D#vs9S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 241YJ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @l>\vs<  
authorized insurer 获授权保险人;获认可承保人 M+)%gnq`u  
authorized investment 特准投资项目 QH~/UnV  
authorized person 获授权人 $:/y5zi  
authorized representative 获授权代表 6SlE>b9tA  
authorized share capital 法定股本 NQ@ EZoJ  
automated quotation system 自动报价系统 T?^AllUZQR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nLQ 3s3@1>  
自动交易系统〔香港期货交易所有限公司〕 X& O o1y  
automatic adjustment mechanism 自动调整机制 z=BX-)  
automatic adjustment system 自动调整系统 i LK8Wnrq  
Automatic Clearing House 自动票据交换所 1S0Hc5vw  
automatic exchange rates accumulation system 自动化汇率累集系统 J0mY=vX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w0^(jMQe^  
automatic teller machine [ATM] 自动柜员机 *G>V`||RW  
autopay 自动转帐 Qf7]t-Kp  
available assets 可用资产 `S{< $:D  
available fiscal reserve 现存财政储备 burEo.=  
available profit 可用利润 q,$UKg#i  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .'5yFBS  
average 平均;平均数;海损 2~Gcoda  
average basic salary 平均基本薪金 8X5;)h   
average consumer expenditure 平均消费开支;一般消费开支 dGP*bMCT  
average cost 平均成本 Q3wD6!'&m  
average cost of land production 增辟土地平均成本 C<6u}czA  
average daily turnover 平均每日成交额 >:Xzv  
average daily wage rate 平均每日工资率 /$&~0pk  
average expenditure pattern 平均开支模式 cJj0`@0f  
average growth rate 平均增长率 )'DFDrY  
average net fixed assets 固定资产平均净值 !ssE >bDa  
average of relatives 相对价格平均数 Y?ZTl762  
average price 平均价格 n?!.r c  
average propensity to consume 平均消费倾向;一般消费倾向 ')Ozz<{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u0w2v+  
average rate 平均率 7$,["cJX  
average revenue 平均收入;平均收益 L>xcgV7  
average stock 平均库存;平均存货 [UR+G8X21m  
average yearly rent 平均年租 5}e-\:J >B  
avoidance of double taxation 避免双重课税 CH`4FR.-  
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 *G'zES0x  
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