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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: Lg|j0-"N  
A share A股;甲类股份 ^=bJ _'  
abatement of tax 减税;减扣免税额 huWUd)Po%  
ABN AMRO Bank N.V. 荷兰银行  /8Bh  
above-the-line expenditure 线上项目支出;经常预算支出 jIv+=b#oT  
above-the-line receipt 线上项目收入;经常预算收入 V!3G\*$?  
ABSA Asia Limited 南非联合亚洲有限公司 M3K+;-n^  
absolute change 绝对数值变更 m@.4Wrv  
absolute expenditure 实际开支 #l2wF>0  
absolute guideline figure 绝对准则数字 f,d @*E  
absolute interest 绝对权益 [ hm/B`t*e  
absolute order of discharge 绝对破产解除令 `(H]aTLt ,  
absolute profit margin 绝对利润幅度 VaJX,Q  
absolute value 实值;绝对值 WTA0S}pT  
absolutely vested interest 绝对既得权益 wWY6DQQB  
absorbed cost 已吸收成本;已分摊成本 fU!C:  
absorption 吸收;分摊;合并 l6Ze6X I  
absorption rate 吸收率;摊配率;分摊率 ?JzLn,&  
ACB Finance Limited 亚洲商业财务有限公司 x% k4Lm  
acceptable form of reciprocity 合理的互惠条件 Ig"Krz  
acceptable rate 适当利率;适当汇率 5oGnPF  
acceptance agreement 承兑协议 63UAN0K%  
acceptance for honour 参加承兑 @]6)j&  
acceptor 承兑人;接受人;受票人 ^TVy :5Ag  
acceptor for honour 参加承兑人 <5@+:7Dv  
accident insurance 意外保险 50rCW)[#  
Accident Insurance Association of Hong Kong 香港意外保险公会 =bded(3Z  
accident insurance scheme 意外保险计划 W>K2d  
accident year basis 意外年度基准 !-2nIY!  
accommodation 通融;贷款 r-^Ju6w{  
accommodation bill 通融票据;空头票据 Zla5$GM  
accommodation party 汇票代发人 Ag }hyIl  
account balance 帐户余额;帐户结余 lEQ 63)Z  
account book 帐簿 zu(/ c  
account collected in advance 预收款项 Ec8Y}C,{7<  
account current book 往来帐簿 1m|Oi%i4  
account of after-acquired property 事后取得的财产报告 }<uD[[FLB  
account of defaulter 拖欠帐目 9Vxsv*OR,  
account payable 应付帐款 "}*P9-%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o ]2=5;)  
account receivable 应收帐款 _:+W0YS  
account receivable report 应收帐款报表 D2E~ c? V  
account statement 结单;帐单;会计财务报表 D`3}j  
account title 帐户名称;会计科目 vpv PRwJ  
accountant's report 会计师报告 aN ). G1  
Accountant's Report Rules 会计师报告规则 L; Nz\sJ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 #?}k0Y  
Accounting Arrangements 《会计安排》 yf*MG&}  
accounting basis 会计基础 ~)tIO<$U  
accounting by Official Receiver 破产管理署署长呈交的帐目 Pw1V1v&> q  
Accounting Circular 《会计通告》 7 '2E-#^  
accounting class 会计类别 0h^upB#p  
accounting date 记帐日期;会计结算日期 Mto3Ryic!  
accounting for money 款项核算 szF[LRb  
Accounting Officer 会计主任 Q {3"&  
accounting period 会计报告期;会计期 *^=`HE89S  
accounting policy 会计政策;会计方针 llhJ,wD  
accounting practice 会计惯例 (nbqL+  
accounting principle 会计准则 _I<eJ\  
accounting record 会计记录 [ k^6#TQcn  
accounting report 会计报告 $bF.6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  8y OzD  
Accounting Society of China 中国会计学会 JiDX|Q<c  
accounting statement 会计报表 kFHqQs aG  
accounting system 会计制度;会计系统 kR%CSLOVy  
accounting transaction 会计事项;帐务交易 N12K*P[!  
accounting treatment 会计处理 702&E(rx,  
accounting year 会计年度 -1Lh="US  
accretion 增值;添加 i:&Y{iPQp  
accrual 应计项目;应累算数目 ZUQ1\Iw  
accrual basis 应计制;权责发生制 ~ I]kY%  
accrual basis accounting 应计制会计;权责发生制会计 ]8htJ]<|Q  
accrue 应累算;应计 C;oP"K]4=  
accrued benefit 应累算利益 )U>q><  
accrued charges 应计费用 l|%7)2TyG)  
accrued cumulative preference share dividend 应累算的累积优先股股息 PD|I3qv~  
accrued expenses 应累算费用 Iu 2RK  
accrued interest payable 应付利息;应计未付利息 q_g'4VZv  
accrued interest receivable 应收利息;应计未收利息 ?WG9}R[qE/  
accrued right 累算权益 qe"5&cc1  
accruing profit 应累算的利润 _Jj|g9b  
accumulated fiscal reserve 累积财政储备 +&O[}%W  
accumulated profit 累积利润;滚存溢利 5G_*T  
accumulated reserve 累积储备 <& 8cq@<  
accumulation of surplus income 累积收益盈余 2"'0OQN0\  
acquired assets 既得资产 TA`*]*O(  
acquisition 收购;购置;取得 X@JDfn?A  
acquisition cost 购置成本 Fw!5hR`,  
acquisition expenses 购置费用 *=MC+4E  
acquisition of 100% interest 收购全部股权 @=K> uyB  
acquisition of control 取得控制权 xRv1zHZ  
acquisition of fixed assets 购置固定资产 {p 9y{$  
acquisition of shell “买壳” #8R\J[9  
acquisition price 收购价 d}>Nl$  
act of God 天灾 jXGr{n  
acting partner 执事合伙人 5ii`!y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 k^C;"awh  
active partner 积极参与的合伙人 .',ikez  
active trading 交投活跃  |}QDC/  
actual circulation 实际流通 I:]s/r7  
actual cost 实际成本 ~~;fWM '  
actual expenditure 实际开支;实际支出 9gn_\!Mp  
actual income 实际入息;实际收入;实际收益 _t:rWC"X  
actual market 现货市场 ^gw_Up<e6  
actual price 现货价;实际价格 >LgV[D#=&o  
actual profit 实际利润 s)375jCga  
actual quotation 实盘;实际价位;实际报价 9C-F%te7  
actual year basis 按实际年度计算 "2'nLQ""q  
actuals 实货 [uc;M6o}?  
actuarial investigation 精算调查 j &,vju  
actuarial principle 精算原则 '#4ya=Ww  
actuarial report 精算师报告 0"#tK4  
Actuarial Society of Hong Kong 香港精算学会 >>(2ZJ  
actuarial valuation 精算师估值 _Y|k \|'  
actuary 精算师 za<Ja=f9X  
ad referendum agreement 暂定协议;有待覆核的协定 pk}*0Y-  
ad valorem duty 从价税;按值征税 T d4/3k  
ad valorem duty system 从价税制 KVtnz  
ad valorem fee 从价费 uTbI\iq  
ad valorem tariff 从价关税 qO Zc}J0  
additional allowance 额外免税额 _S,2j_R9  
additional amount for unexpired risk 未过期风险的额外款额 \&2GLBKpe  
additional assessable profit 补加应评税利润 ;#EB0TK  
additional assessment 补加评税 cw/g1,p  
additional commitment 额外承担 V>gEF'g  
additional commitment vote 额外承担拨款 3y r{B Xn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uEVRk9nb  
additional dependent parent allowance 供养父母额外免税额 AjAmV hq  
additional provision 额外拨款 zST# X}  
additional stamp duty 附加印花税 VXn]*Mo  
additional tax 补加税罚款;补加税款 MZn7gT0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?lR)Hi  
adjudged bankrupt 被裁定破产 +SrE  
adjudicated bankrupt 裁定破产人 1^}() H62}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }C2I9Cl  
adjudication of bankruptcy 裁定破产;宣告破产 K\IS"b3X  
adjudication of insolvency 裁定无力偿还债务 ,{%/$7)  
adjusted actual 经调整的实数;调整后的实数 H#m)`=nZSZ  
adjusted current assets 经调整的流动资产;调整后的流动资产 x2Y1B  
adjusted figure 经调整的数字;调整后的数额  Tx/  
adjusted liabilities 经调整的负债;调整后的负债  Ca@[]-_H  
adjusted loss 经调整的亏损;调整后的亏损 -R~;E[ {%  
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 -66|Y  
adjusted profit 经调整的利润;调整后的利润 "LaNXZ9  
adjusted surplus 经调整的盈余额;调整后的盈余额 .DHZs#R  
adjusted value 经调整的价值;调整后的价值 S'Yg!KwX  
adjustment 调整;修订;理算〔保险〕 s:*gjoL  
adjustment centre 调剂中心 g}ciG!0  
adjustment lag 调整过程的时间差距;调整时差 xfkG&&  
adjustment mechanism 调整机制 '[qG ,^f  
adjustment of loss 亏损调整 'bY^=9&|  
adjustment process 调整过程;调整程序 ;l4rg!r(S  
adjustment range 调整幅度 u5V<f;  
administered exchange rate 受管制汇率 *vJ1~SRV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?F AsV&y  
administration expenses 行政费用 qAR~js`5  
administration fee 手续费;行政费 eU@yw1N  
administration in bankruptcy 破产管理 U6jlv3  
administration order 遗产管理令 -CtA\< 7I  
administrator 管理人;遗产管理人 BB--UM{7  
administrator of the estate 遗产管理人 %lv2;-  
admission of debt 债项承认书 6}C4 SZ  
admission of proof 接纳债权证明 U+@yx>!  
advance 放贷款项;垫付款项;预支款项;预付款项 ^=OjsN  
advance account 暂支帐目;预付款帐户  t Z\  
advance compensation 预付补偿金 f:Nfw+/q  
advance from shareholder 股东垫款 F m h;d*IT  
advance pending reimbursement 预支以待日后付还 w,eYrxR|N  
advanced economy 先进经济体系 [ueT]%  
advancement 预付;预付财产 75!IzJG  
advances warrant 垫款令 &m>`+uVBP  
advancing 贷出 CyzvQfpZr  
adverse balance 逆差 *r:8=^C7S  
adverse exchange 逆汇 3c@Cb`w@  
advertisement addressed to shareholders 在报章刊登的致股东通告 kL*Q})  
advice for collection 托收通知书 S;+bQ.  
advice of drawing 提款通知书;汇票通知书 *N\U{)b\  
advice of payment 付款通知 zclt2?  
Advisory Committee [Securities and Futures Commission] jGR_EE  
谘询委员会〔证券及期货事务监察委员会〕 wXuHD<<  
Advisory Committee on Diversification 经济多元化谘询委员会 (W=z0Lqu  
affidavit 誓章;遗产申报誓章 OjJlGElw  
affidavit of no receipt 述明无收款的誓章 (mt,:hX  
affiliate 联号;联营公司;附属公司 [g=yuVXNZZ  
affiliated company 附属公司;联号;联营公司 }4cLU.L8O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U g]6i+rp  
affordability 负担能力 d";+8S  
African Development Bank [AfDB] 非洲开发银行 cFGP3Q4{  
after-acquired property 事后取得的财产 !uO|1b  
after-hours dealing 市后交易 Ywr^uy1V,/  
after-tax profit 税后盈利;税后利润;税后溢利 t.lm`=  
agency agreement 代理协议 A[htG\A` 0  
agency expenses 代理机构的开支 l= ~]MSwY  
agency fee 代理费 >W.Pg`'D  
Agency Law 《代理法》 B964#4& 9  
agent 代理人;承销人 >I]t |RT])  
agent of company 公司代理人 TL]2{rf~  
agent's fee 代理人费;经纪费 jBI VZ!X  
aggregate 总计;总数;总体数字 w^G<]S {l  
aggregate amount 总款额;总额 }`f%"Z  
aggregate assets and liabilities 总体资产与负债 )w;XicT  
aggregate at constant price 按固定价格计算的总体数字 q6H90Zb  
aggregate demand 总需求 !rTh+F*  
aggregate gross position 总持仓量  $Jb+}mlT  
aggregate limit 总限额 W zy8  
aggregate of salaries tax 合计薪俸税 NkNw9?:#4  
aggregate performance 总体表现;总体业绩 bi#o1jR  
aggregate supply 总体供应 o2a`4K  
aggregate surplus 总盈余 Kk9 JZ[nT'  
aggregate total 整体总额 7S2Bm]fP  
aggregate value 总值;合计价值 A3$ rPb8  
aggregated basis 合计基准 %9{4g->  
aggregated net chargeable income 合计应课税入息实额 mOGcv_L  
aggregation 合并计算;合计;总和 BI4 p3-  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^4B6IF*  
aggregation of property 财产的总和 yK"U:X  
agio 差价;贴水 c{|soc[#  
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》 #(ANyU(#e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =ZzhH};aX  
《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》 r A0[y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a(d'iAU8^  
《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》 r6Pi ZgR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment cg1<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <wj2:Z0  
agreement for a settlement 授产协议 $qg5m,1?  
agreement for assignment 转让协议 d /Zt}{  
agreement for sale 售卖协议;买卖协议 lNqXx{!k  
agreement for sale and purchase 买卖协议 3_^w/-7`B  
agreement for the payment of interest 支付利息协议 &Vnet7LfU  
agreement for the repayment of money 还款协议 Qs#v/r  
agreement of reinsurance 再保险协议 5xTm]  
Agricultural Bank of China 中国农业银行 _V-@95fK  
air passenger departure tax 飞机乘客离境税 ;[g v-H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +Nc|cj  
airport tax 机场税 (;~[}"  
alcohol duty 酒精税 s8@fZ4  
alienation 让与;让渡;转让 Be8Gx  
alimony 生活费;赡养费 t8]u#bx"?  
All Ordinaries Index [AOI] 所有普通股指数 oo- ^BG  
all risks 全险;综合险 cO)GiWE  
All Sales Record for Stock Market 《股票市场成交报告》 YDs/BF Z  
Allied Capital Resources Limited 新联财务有限公司 cS QUK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6$fC R  
allocation letter 拨款信件 cl:*Q{(Cjk  
allocation of fund 分配款项;预留款项 .? !{.D  
allocation of profit 利润分配;溢利分配  gT O%  
allocation warrant 拨款令 C(e!cOG  
allotment 分配;配股 P*I\FV  
allotment notice 股份配售通知;配股通知 ^row=5]E  
allotment of shares 股份分配 6st(s@>  
allowable 可获宽免;免税的 hLx*$Z>  
allowable business loss 可扣除的营业亏损 2r PKZ|  
allowable expenses 可扣税的支出 <(3Uu()   
allowance 免税额;津贴;备抵;准备金 OEdp:dW|  
allowance for debts 债项的免税额 r-4I{GPb  
allowance for depreciation by wear and tear 耗损折旧免税额 0 I;>du  
allowance for funeral expenses 殡殓费的免税额 0e:KiUr  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J +<|8D  
allowance for repairs and outgoings 修葺及支出方面的免税额 VR*5}Qp  
allowance to debtor 给债务人的津贴 q_cqjly<  
alteration of capital 资本更改 -aKk#fd  
alternate trustee 候补受托人 mUcHsCszH  
amalgamation 合并 la|#SS95  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u+8_et5T  
ambit of charges 征税范围;收费范围 3,N7Nfe  
amended valuation 经修订的估值 >tib21*  
American Commodities Exchange 美国商品交易所 wT*`Od8w  
American Express Bank Limited 美国运通银行 K# _plpr  
American Stock Exchange 美国证券交易所 C[gSiL  
amortization 摊销 YJ rK oK}  
amount due from banks 存放银行同业的款项 % fA0XRM  
amount due from banks abroad 存放海外银行同业的款项 HAGWA2wQ  
amount due from holding companies 控股公司欠款 5'+g'9  
amount due from local banks 存放本港银行同业的款项 Og30&a!~F  
amount due to banks 银行同业的存款 xv4nYm9  
amount due to banks abroad 海外银行同业的存款 Y*wbFL6`  
amount due to holding companies 控股公司存款 i,;Q  
amount due to local banks 本港银行同业的存款 }Z0)FU +  
amount due to outport banks 外埠银行同业的存款 -cY /M~  
amount for note issue 发行纸币的款额 0A5xG&  
amount of bond 担保契据的款额 {D`F$=Dlw  
amount of consideration 代价款额 'DntZK  
amount of contribution 供款数额 0vQkm<  
amount of indebtedness 负债款额 .Ddl.9p5  
amount of principal of the loan 贷款本金额 *zz/U (9D  
amount of rates chargeable 应征差饷数额 r)U9u 0  
amount of share capital 股本额 pxDZ}4mOh  
amount of sums assured 承保款额 &(Xp_3PO  
amount of variation 变动幅度 \Cx3^ i X  
amount of vote 拨款数额 G>#L  
amount payable 应付款额 k E6\G}zj  
amount receivable 应收款额 g\ <Lb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #BT= K  
analysis 分析 UT[KwM{y  
ancillary risk 附属风险 JhB{aW>  
annual account 周年帐目;周年帐目报表;年度决算;年结 {oz04KGsH  
annual accounting date 年结日期 v oC< /}E  
annual allowance 每年免税额;年积金;年度津贴;年津 |mMW"(~  
annual balance 年度余额 Pw$'TE}  
annual disposable income 每年可动用收入 wx<5*8zP  
annual estimates 周年预算 LjxTRtB_  
annual fee 年费 1<bSHn9  
annual general meeting 周年大会 z^Oiwzo  
annual growth rate 年增率;每年增长率 Z [68ji]  
annual long-term supplement 长期个案每年补助金 jUBlIVl]  
annual pensionable emolument 可供计算退休金的年薪 J )@x:,o  
annual report 年报 ~POe0!}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #H7(dT  
annual return 周年报表;周年申报表;每年报税表格 4I{|M,+  
Annual Return Rules 《周年报表规则》 Eq'{uV:  
annual review of consumer prices 每年消费物价回顾 gK#a C [  
annual roll-forward basis 逐年延展方式 e^Jy-?E  
annual salary 年薪 ^@{'! N  
annual statement 年度报表;年度决算表 ^0X86  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ] +Gi~  
annuitant 年金受益人 j q1qj9KZ  
annuity 年金 (qohb0  
annuity contract 年金合约 ]!0*k#i_.  
annuity on human life 人寿年金 =_ -@1 1a  
antecedent debt 先前的债项 5%tIAbGW  
ante-dated cheque 倒填日期支票 nNBxT+3*i  
anticipated expenditure 预期开支 KwpNS(]I  
anticipated net profit 预期纯利 7sHtJr  
anticipated revenue 预期收入 +twBFhS7k  
anti-inflation measure 反通货膨胀措施 ?P"ht  
anti-inflationary stance 反通货膨胀立场 6pr}A  
apparent deficit 表面赤字 OaU$ [Z'8  
apparent financial solvency 表面偿债能力 ?*}V>h 8m)  
apparent partner 表面合伙人 Z(Q?epyT  
application for personal assessment 个人入息课税申请书 Q#:,s8TW[  
application of fund 资金应用 To=1B`@-  
application to release as liquidator and to destruct the books of accounts and documents tw*qlbFHv  
申请免除清盘人职务及毁灭帐簿与文件 /xf %Rp4}  
appointed actuary 委任精算师 3ck;~Ncj<  
appointed auditor 委任核数师;委任审计师 ?bN8h)>QQ8  
appointed trustee 委任的受托人 173/A=]  
appointer 委任人 m[Zz(tL  
apportioned pro rata 按比例分摊 +yCIA\i#t6  
apportionment 分配;分摊 M=0I 3o}J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TioI$?l>W(  
apportionment formula 分摊方程式 N'2u`br4KP  
apportionment of estate duty 遗产税的分摊 fa<83<.D  
appraisal 估价;评估 nX?fj<oR|  
appreciable growth 可观增长 I?F^c6M=  
appreciable impact 显着影响 3~Ipcr B  
appreciable increase 可观增长 %li'j|  
appreciation 增值;升值 <([o4%  
appreciation against other currencies 相对其他货币升值 u!{P{C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nM}X1^PiK"  
appreciation tax 增值税 #C !8a  
appropriation 拨款;拨用;拨付 #kma)_X  
appropriation account 拨款帐目 m"+9[d_u  
Appropriation Bill 拨款法案 xx9qi^  
appropriation-in-aid system 补助拨款办法 tLV9b %i(  
approved assets 核准资产 yt_?4Hc"  
approved basket stock 认可一篮子证券 o{zo-:>Jp  
approved budget 核准预算 {I(Euk>lR  
approved charitable donation 认可慈善捐款 K6|*-Wo.  
approved charitable institution 认可慈善机构 'lIT7MK  
approved currency 核准货币;认可货币 :/Sx\Nz78  
approved estimates 核准预算 )(75dUl  
approved estimates of expenditure 核准开支预算 7b'XQ/rs  
approved overseas insurer 核准海外保险人 `n5|4yaG~  
approved overseas trust company 核准海外信托公司 "p$`CUtI  
approved pooled investment fund 核准汇集投资基金 ] J:^$]  
approved provident fund scheme 认可公积金计划 o?hya.;h4  
approved provision 核准拨款 D%Pq*=W  
approved redeemable share 核准可赎回股份 PlBT H  
approved regional stock 认可地区性证券 'SOp!h$  
approved retirement scheme 认可退休金计划 fE_QB=9 cz  
approved subordinated loan 核准附属贷款 ApS/,cV  
arbitrage 套戥;套汇;套利 P8;|>OLZ)  
arbitrageur 套戥者;套汇者 W@pVP4F0xM  
arbitrary amount 临时款项 2/>AmVM  
arrangement 措施;安排;协定 ,v)@&1Wh:  
arrears 欠款 SjG=H%  
arrears of pay 欠付薪酬 {\lu; b!  
arrears of revenue 逾期未收税款;逾期未收的帐项 O`|'2x{[O  
articles of association 组织章程;组织细则;组织章程细则 ]S%qfna e1  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 F=d#$-yg  
ascertainment of profit 确定利润 CS6,mX  
"Asia Clear" “亚洲结算系统” v*]|1q%/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5=Gq d4&*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =@{H7z(p&  
Asian Development Fund [ADF] 亚洲发展基金 W13$-hf9  
Asian dollar bond 亚洲美元债券 UY)YhXW  
Asian dollar market 亚洲美元市场 JH<q7Y6!y  
Asian dollar rate 亚洲美元利率 Ybd){Je"z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *"1]NAz+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j.ANBE96>  
asked price 沽盘;喊价;索价;卖方报价 3haY{CEr  
assessable income 应评税入息 D97oS!*  
assessable loss 应评税亏损 SDdK5@1O4o  
assessable profit 应评税利润 bl}$x/  
assessable value 应评税值 f]o DZO%^  
assessed profit 估定利润 9e8@0?0  
assessed value 经评估价值 oa;[[2c  
assessment 评税;评定;估价;评税单 wf8vKl#Kfw  
assessment number 评税编号;估价编号 -+ $u  
assessment of additional tax 补加税评税 w 7=Y_  
assessment of performance 业绩评估;实绩评价 &)\0mpLK9  
Assessor 评税主任 M,cI0i  
asset price bubbles 资产价格泡沫 yUEUIPL  
asset-backed securities 具资产保证的证券 \]y$[\F>  
assets accretion 资产增值 JLc\KVmF  
assets and liabilities 资产与负债 S>cT(q_&  
assets betterment statement 资产递增表;资产改进表 Rn-L:o@?  
assets lending 实物放款;有抵押贷款 sV3/8W13  
assets of the company passing on the death 死者去世时转移的公司资产 ^HC! my  
assets pledged as security for liabilities 用作负债抵押的资产 iFga==rw  
assets portfolio 资产投资组合 D~2,0K  
assets price 资产价格 }54\NSj0  
assets quality 资产质素 Ct #hl8b:  
assets realization 资产变现 !BK^5,4?--  
assets refinancing arrangement 资产再集资安排 %&e5i  
assets securitization 资产证券化 /Q{Jf+>R>  
assets situated outside Hong Kong 在香港以外地方的资产 0jj }jw  
assets stripping 削减资产;拆卖资产 Hhfqb"2on  
assets value 资产值 80:na7$)#  
assignee 承让人 [f- #pew  
assignment 转让;转让书;转让契 Cn+TcdHX  
assignment of interest 权益转让 c;(}Ih(#  
assignment of letters patent and trade mark 专利证书及商标转让 I 9tdr<  
assignment of property 物业转让;物业转让书 qYbod+UX  
assignment right 转让权 ^#g GA_H  
assignor 转让人 \n+`~< i  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 B>9D@fmzs  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bjD0y cB[  
associate member 附属会员 HHg=:>L z  
associated body corporate 相联法人团体 6,cyi|s  
associated company 相联公司;联属公司 EY> %#0  
associated corporation 相联法团 kiqq_`66  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .F%RW8=Q  
公认会计师公会〔英国〕 E%/E%9-7\  
Association of Futures Exchange Brokers 香港期货经纪协会 U .e Urzu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _3kAN .g  
association of underwriters 承保人组织 iCz,|;w%  
assumption of control 接管 J*$ !^\s  
assurance 担保;保险;转易;转易书 *B@<{x r  
assurance of interest 权益的转易 +a;: 7[%&  
at 19XX price 按一九XX年价格计算 Qv']*C[!z  
at a discount 按赔价计算;按贴水价格计算;打折扣 /R F#B#9  
at a premium 按溢价计算;按升水价格计算 -+O8v;aC'  
at call 通知付款;按通知 P]!eM(  
at constant market price 按固定市价计算 &b{L|I'KYT  
at constant price 按固定价格计算 7!L"ef62o  
at cost 按成本计算 NV*t  
at current market price 按当时市价计算;按现时市价计算 ,4EE9 ?J  
at current price 按当时价格计算;按现时价格计算 5TzMv3;in2  
at factor cost 按要素成本计算;按生产要素成本计算 ZTHr jW1  
at money-of-the-day price 按付款当日价格计算 ?4gYUEM#  
at or better 按指定或较佳价位〔买卖指令〕 ~~wz05oRG  
at par 按面值计算;平价 Z(.p=Wg  
at sight 见票即付 mxDy!:@=  
at the close 按收市盘 INcJXlv  
at the opening 按开市盘 U_oMR$/Z  
attestation 见证;见证条款 l_QpPo!a  
at-the-money option 平价期权 Nu|?s-   
attorney 受权人;受托代表人 9> [ $;>  
attornment 新拥有人承认书 #J1a `}x  
attributable profit 可归属利润 s}/YcUK  
attributable share value 可归属股份价值 OG}0{?  
Auckland Stock Exchange 奥克兰证券交易所 E-Cj^#OY|N  
auction 拍卖 bha_bj  
auctioneer 拍卖商 ~Dgui/r9J  
audit 审计;核数 Sh{odrMj*  
Audit Commission 审计署 |)GE7y0Q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P+oCcYp  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ]Nsb V  
audit review 帐目审查 3}Uae#oy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HLTz|P0JZ  
audited account 审计帐目;经审计的帐目 2Ni2Gkf@  
audited annual account 经审计的周年帐目 gp(w6 :w  
audited balance sheet 经审计的资产负债表 0( /eSmet  
auditor 核数师;核数主任;审计师 h:j-Xd$H+  
auditor's certificate 核数师证明书;审计师证明书 nD E5A  
auditor's report 核数师报告;审计师报告 vmW4a3  
Aussie bond 澳元债券 d+"KXt5CV  
austerity budget 紧缩预算 hb^e2@i;Oq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @HaWd 3  
Australia All Ordinaries Index 澳洲所有普通股票指数 2u#{K9g  
Australian Dollar [AUD] 澳元 +O9l@X$l=  
Australian Options Market 澳大利亚期权市场 X @r5^A[9  
Australian Securities Commission 澳洲证券事务监察委员会 QWfwoe&;R:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rpy`Wz/[  
Australian Stock Exchange 澳大利亚证券交易所 SE%i@}  
Austrian Schilling [ATS] 奥地利先令 *>Om3[D  
authentication 认证;鉴证 Z1OX9]##r  
authority to purchase 委托购买证;委购书 B/pNM81(  
authorization 认可;核准;授权;授权书 G}] ZZ  
authorization by direction 指示授权 `^|mNh  
authorization by instruction 指令授权 qH"0?<$9  
authorization by warrant 令状授权 N tg#-_]  
authorization of unit trust 单位信托的认可 0^{zq|%Q!  
authorized agent 指定代理人 M!mTNIj8~  
authorized capital 法定资本 A5 8i}G9  
authorized clerk 出市员 $"x(:  
authorized dealer 认可交易商 4!iS"QH?;^  
authorized financial institution 认可财务机构 i~k?k.t8  
authorized fund 认可基金 qdUlT*fw  
authorized fund house 获授权的基金公司;认可基金公司 $c  f?`k  
authorized institution 认可机构 hq\KSFP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x"_f$,:!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 | M-@Qvgh  
authorized insurer 获授权保险人;获认可承保人 /`2VJw  
authorized investment 特准投资项目 0D 0#*J  
authorized person 获授权人 <6- (a;T!7  
authorized representative 获授权代表 ,cgC_ %  
authorized share capital 法定股本 ~5]AXi'e~  
automated quotation system 自动报价系统 ZL~}B.nqS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bNIT 1'v  
自动交易系统〔香港期货交易所有限公司〕 p 4(-  
automatic adjustment mechanism 自动调整机制 %3"3OOT7  
automatic adjustment system 自动调整系统 V}@c5)(j  
Automatic Clearing House 自动票据交换所 bCA3w%,kM  
automatic exchange rates accumulation system 自动化汇率累集系统 ]:]2f 9y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hoSk  
automatic teller machine [ATM] 自动柜员机 s7T=/SC54  
autopay 自动转帐 2yeq2v   
available assets 可用资产 !YAkHrF`[0  
available fiscal reserve 现存财政储备 H${Ym BG  
available profit 可用利润 s7df<dBC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 h'T\gF E%  
average 平均;平均数;海损 UDuKG\_J<y  
average basic salary 平均基本薪金 WDgp(Av!  
average consumer expenditure 平均消费开支;一般消费开支 nE::9Yh8z  
average cost 平均成本  '6 w|z^  
average cost of land production 增辟土地平均成本 zCPjuS/~ Q  
average daily turnover 平均每日成交额 1NJ*EzJ~?  
average daily wage rate 平均每日工资率 Ya\G/R  
average expenditure pattern 平均开支模式  0fNWI  
average growth rate 平均增长率 KGK8;Q,O  
average net fixed assets 固定资产平均净值 _H:SoJ'  
average of relatives 相对价格平均数 Na3tK}x  
average price 平均价格 xp><7{  
average propensity to consume 平均消费倾向;一般消费倾向 XwlUkw "q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 }R}tIC-:  
average rate 平均率 HQ2in_'  
average revenue 平均收入;平均收益 I~4 `NV0  
average stock 平均库存;平均存货 bFJmXx&  
average yearly rent 平均年租 w )DO"Z7  
avoidance of double taxation 避免双重课税 c WK@O>  
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 Uc7X)  
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