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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: *PF=dx<8  
A share A股;甲类股份 POt 8G  
abatement of tax 减税;减扣免税额 2^4OaHY88  
ABN AMRO Bank N.V. 荷兰银行 0. mS^g,M-  
above-the-line expenditure 线上项目支出;经常预算支出 g~]?6;uu  
above-the-line receipt 线上项目收入;经常预算收入 \TnRn(Kw  
ABSA Asia Limited 南非联合亚洲有限公司 %#iu  
absolute change 绝对数值变更 "]ZDs^7  
absolute expenditure 实际开支 C5x*t Q|  
absolute guideline figure 绝对准则数字 f&NXWo/  
absolute interest 绝对权益 sX,S]:X  
absolute order of discharge 绝对破产解除令 D'<'"kUd  
absolute profit margin 绝对利润幅度 bW^JR,  
absolute value 实值;绝对值 6gTc)rhRT  
absolutely vested interest 绝对既得权益 nD\H$5>5  
absorbed cost 已吸收成本;已分摊成本 ky=h7#wdv-  
absorption 吸收;分摊;合并 xvTz|Y  
absorption rate 吸收率;摊配率;分摊率 h"t\x}8qq  
ACB Finance Limited 亚洲商业财务有限公司 vk.P| Y-;  
acceptable form of reciprocity 合理的互惠条件 N Nw0 G&  
acceptable rate 适当利率;适当汇率 8=,-r`oNy  
acceptance agreement 承兑协议 JUd Q Q  
acceptance for honour 参加承兑 LGT?/ gup  
acceptor 承兑人;接受人;受票人 Q%n$IQr4gM  
acceptor for honour 参加承兑人 e]-%P(}Z  
accident insurance 意外保险 !8OgaMngzF  
Accident Insurance Association of Hong Kong 香港意外保险公会 hD9b2KZv  
accident insurance scheme 意外保险计划 'ZAl7k .  
accident year basis 意外年度基准 )%vnl~i!  
accommodation 通融;贷款 *=(vIm[KL  
accommodation bill 通融票据;空头票据 O#?@' 1  
accommodation party 汇票代发人 p,7, tx  
account balance 帐户余额;帐户结余 >p 9~'  
account book 帐簿 BV=~ !tsl  
account collected in advance 预收款项 qrufnu5cC  
account current book 往来帐簿 HMmB90P`  
account of after-acquired property 事后取得的财产报告 iB#*XJ;q  
account of defaulter 拖欠帐目 lb\VQZp!y  
account payable 应付帐款 4Be\5Byr  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 MIdViS.g  
account receivable 应收帐款 ~}RfepM  
account receivable report 应收帐款报表 ~Xz?H=}U+  
account statement 结单;帐单;会计财务报表 9nS fFGu  
account title 帐户名称;会计科目 4/AE;y X  
accountant's report 会计师报告 OxqkpK&  
Accountant's Report Rules 会计师报告规则 SVBo0wvz-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,-[z?dvO  
Accounting Arrangements 《会计安排》 wEC,Mbn  
accounting basis 会计基础 K/M2L&C  
accounting by Official Receiver 破产管理署署长呈交的帐目 CaR-Yk   
Accounting Circular 《会计通告》 :*Y2na)qQ  
accounting class 会计类别 #p2`9o  
accounting date 记帐日期;会计结算日期 ~3Y4_b5E  
accounting for money 款项核算 xSq{pxX  
Accounting Officer 会计主任 YO9;NA{sH  
accounting period 会计报告期;会计期 Oi<yT"7  
accounting policy 会计政策;会计方针 ]94`7@  
accounting practice 会计惯例 7=gcdfW,;x  
accounting principle 会计准则 $4q$!jB5  
accounting record 会计记录 nx{MUN7  
accounting report 会计报告 Lg{M<Q)4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \P7<q,OGS  
Accounting Society of China 中国会计学会 7 j6<  
accounting statement 会计报表 K/K|[=bl  
accounting system 会计制度;会计系统 rFaG-R  
accounting transaction 会计事项;帐务交易 sE&1ZJ]7  
accounting treatment 会计处理 +t3o5&  
accounting year 会计年度 _!,Ees=b  
accretion 增值;添加 3S" /l  
accrual 应计项目;应累算数目 gloJ;dE B  
accrual basis 应计制;权责发生制 54=*vokX_  
accrual basis accounting 应计制会计;权责发生制会计 kpXxg: c  
accrue 应累算;应计 >wb Uxl%{5  
accrued benefit 应累算利益 SDB \6[D  
accrued charges 应计费用 DL uaM?7  
accrued cumulative preference share dividend 应累算的累积优先股股息 V-eRGSx  
accrued expenses 应累算费用 zl( o/n  
accrued interest payable 应付利息;应计未付利息 -Nn< pq  
accrued interest receivable 应收利息;应计未收利息 eph2&)D}Ep  
accrued right 累算权益 :w+vi 7l$  
accruing profit 应累算的利润 sUU[QP-  
accumulated fiscal reserve 累积财政储备 qw1W }+~g  
accumulated profit 累积利润;滚存溢利 W^)mz,%x  
accumulated reserve 累积储备 HQ]mDo  
accumulation of surplus income 累积收益盈余 vn!5@""T  
acquired assets 既得资产 "$pbK:  
acquisition 收购;购置;取得 fvk(eWB  
acquisition cost 购置成本 6%}`!_N<Mc  
acquisition expenses 购置费用 U p6OCF  
acquisition of 100% interest 收购全部股权 NfnPXsad  
acquisition of control 取得控制权 @T:J<,  
acquisition of fixed assets 购置固定资产 i&?\Pp;5-j  
acquisition of shell “买壳” c g)> A  
acquisition price 收购价 9 p{n7.  
act of God 天灾 rVP{ ^Jdo  
acting partner 执事合伙人 g9fYt&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 U8J9 #+:  
active partner 积极参与的合伙人 lrj&60R`w  
active trading 交投活跃 bv VkN  
actual circulation 实际流通 b $yIM  
actual cost 实际成本 b.v +5=)B  
actual expenditure 实际开支;实际支出 4.^T~n G  
actual income 实际入息;实际收入;实际收益 V:>r6  
actual market 现货市场 TgaxZW  
actual price 现货价;实际价格 $v #  
actual profit 实际利润 7e\Jg/FU  
actual quotation 实盘;实际价位;实际报价 x;<0Gg~jB  
actual year basis 按实际年度计算 Il Qk W<  
actuals 实货 AwjXY,2  
actuarial investigation 精算调查 (xHu@l!]  
actuarial principle 精算原则 l5.k2{'  
actuarial report 精算师报告 -fXQ62:S  
Actuarial Society of Hong Kong 香港精算学会 n~]"sTC}&  
actuarial valuation 精算师估值 ~ \<$H'  
actuary 精算师 ^C1LQ Z  
ad referendum agreement 暂定协议;有待覆核的协定 ge(,>xB  
ad valorem duty 从价税;按值征税 1G7l+6w5~^  
ad valorem duty system 从价税制 Kei0>hBi  
ad valorem fee 从价费 sOlnc6  
ad valorem tariff 从价关税 &l3(+4Sh  
additional allowance 额外免税额 '(rD8 pc  
additional amount for unexpired risk 未过期风险的额外款额 r{^43g?  
additional assessable profit 补加应评税利润 >~nr,V.q  
additional assessment 补加评税 ?&-1(&  
additional commitment 额外承担 |=*)a2  
additional commitment vote 额外承担拨款 NXFi*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DqT<bNR1*;  
additional dependent parent allowance 供养父母额外免税额 Ht4O5yl"  
additional provision 额外拨款 (_"Zbw%cJy  
additional stamp duty 附加印花税 Vx2/^MiXy  
additional tax 补加税罚款;补加税款 ;b*qunJ3L  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :`zO%h  
adjudged bankrupt 被裁定破产 s{R ,- \_  
adjudicated bankrupt 裁定破产人 a`n)aXU l  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bf0,3~G,P  
adjudication of bankruptcy 裁定破产;宣告破产 0t%]z!  
adjudication of insolvency 裁定无力偿还债务 lUB?eQuN_  
adjusted actual 经调整的实数;调整后的实数 Jh0Grq  
adjusted current assets 经调整的流动资产;调整后的流动资产 " Q?~LB  
adjusted figure 经调整的数字;调整后的数额 wR@>U.XT@  
adjusted liabilities 经调整的负债;调整后的负债 >fzyD(>  
adjusted loss 经调整的亏损;调整后的亏损 j!>P7 8  
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 OyVP_Yx,V  
adjusted profit 经调整的利润;调整后的利润 Lo1ySLo$G  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;W|NG3_y  
adjusted value 经调整的价值;调整后的价值 XDJE]2^52?  
adjustment 调整;修订;理算〔保险〕 6T'UWh0S  
adjustment centre 调剂中心 =DJ:LmK  
adjustment lag 调整过程的时间差距;调整时差 EN\cwa#FU  
adjustment mechanism 调整机制 }n4 T!N  
adjustment of loss 亏损调整 lbda/Zx  
adjustment process 调整过程;调整程序 UjQz   
adjustment range 调整幅度 KCyV |,+n  
administered exchange rate 受管制汇率 sdZ$3oE.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BP@tI|  
administration expenses 行政费用 P?/JyiO }  
administration fee 手续费;行政费 JkWhYP}  
administration in bankruptcy 破产管理 e O\72? K  
administration order 遗产管理令 <[)-Q~Gg5  
administrator 管理人;遗产管理人 0>Snps3*Z  
administrator of the estate 遗产管理人 HvG %##  
admission of debt 债项承认书 wpM2{NTP  
admission of proof 接纳债权证明 __'4Qt   
advance 放贷款项;垫付款项;预支款项;预付款项 f(w>(1&/B  
advance account 暂支帐目;预付款帐户 Cjr]l!  
advance compensation 预付补偿金 @!fUp b  
advance from shareholder 股东垫款 KJ'ID  
advance pending reimbursement 预支以待日后付还 p?y2j  
advanced economy 先进经济体系 H%@f ^  
advancement 预付;预付财产 S[3"?$3S  
advances warrant 垫款令 *^|\#UIk  
advancing 贷出 E+O{^C=  
adverse balance 逆差 = 0d|F 8  
adverse exchange 逆汇 9)1Ye  
advertisement addressed to shareholders 在报章刊登的致股东通告 cZxY,UvYa  
advice for collection 托收通知书 cDY)QUmi  
advice of drawing 提款通知书;汇票通知书 Ah wi  
advice of payment 付款通知 6XWNJb  
Advisory Committee [Securities and Futures Commission] _M`ZF*o=c  
谘询委员会〔证券及期货事务监察委员会〕 r)5xS]  
Advisory Committee on Diversification 经济多元化谘询委员会 dR]-R/1|  
affidavit 誓章;遗产申报誓章 Lmte ~oBi  
affidavit of no receipt 述明无收款的誓章 {1OxJn1hd  
affiliate 联号;联营公司;附属公司 pNb2t/8%%  
affiliated company 附属公司;联号;联营公司 2/*u$~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `xBoNQai  
affordability 负担能力 pr#%VM[':R  
African Development Bank [AfDB] 非洲开发银行 WT ;2aS:  
after-acquired property 事后取得的财产 SUUNC06V  
after-hours dealing 市后交易 o4kLgY !Q  
after-tax profit 税后盈利;税后利润;税后溢利 &" t~d}Rg  
agency agreement 代理协议 w. k9{f  
agency expenses 代理机构的开支 t<##0#xS.  
agency fee 代理费 6]?%1HSi  
Agency Law 《代理法》 BI`)P+K2  
agent 代理人;承销人 ,~d0R4)  
agent of company 公司代理人 GM%OO)dO}  
agent's fee 代理人费;经纪费 ki'$P.v{$w  
aggregate 总计;总数;总体数字 GJ*IH9YR  
aggregate amount 总款额;总额 7{F\b  
aggregate assets and liabilities 总体资产与负债 eK:?~BI!  
aggregate at constant price 按固定价格计算的总体数字 @.W;3|~qc  
aggregate demand 总需求 LIcc0w3  
aggregate gross position 总持仓量 5I2,za&e  
aggregate limit 总限额 src9EeiV  
aggregate of salaries tax 合计薪俸税 oFU:]+.+D  
aggregate performance 总体表现;总体业绩 f#!+l1GV  
aggregate supply 总体供应 z^QrIl/<c2  
aggregate surplus 总盈余 n?@zp<  
aggregate total 整体总额 s=n4'`y1  
aggregate value 总值;合计价值 lr>NG,N  
aggregated basis 合计基准 @Ul3J )=m  
aggregated net chargeable income 合计应课税入息实额 wSjDa.?'  
aggregation 合并计算;合计;总和 g{]6*`/Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 2o?j{K  
aggregation of property 财产的总和 4,sE{%vb  
agio 差价;贴水 oVpZR$  
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》 RK!9(^Ja  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vkE`T5??  
《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》 zo ?RFn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [K3 te  
《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》 B r#{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :01d9|#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J 8%gC  
agreement for a settlement 授产协议 sG u.G  
agreement for assignment 转让协议 QOXo(S  
agreement for sale 售卖协议;买卖协议 m%[e_eS  
agreement for sale and purchase 买卖协议 fmuh 9Z  
agreement for the payment of interest 支付利息协议 5C!zEI)  
agreement for the repayment of money 还款协议 s:tX3X  
agreement of reinsurance 再保险协议 a dqS.xs  
Agricultural Bank of China 中国农业银行 6MVu"0#  
air passenger departure tax 飞机乘客离境税 w#b@6d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +F)-n2Bi  
airport tax 机场税 PB@IPnB-  
alcohol duty 酒精税 _;k<=ns(=  
alienation 让与;让渡;转让 r'*$'QY-N  
alimony 生活费;赡养费 YCDH0M  
All Ordinaries Index [AOI] 所有普通股指数 "QnYT3[l"  
all risks 全险;综合险 KkCGL*]K  
All Sales Record for Stock Market 《股票市场成交报告》 o.ZR5`.  
Allied Capital Resources Limited 新联财务有限公司 s/7Z.\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'f6H#V*C  
allocation letter 拨款信件 I}_}VSG(  
allocation of fund 分配款项;预留款项 60~;UBm5O  
allocation of profit 利润分配;溢利分配 E y:68yU  
allocation warrant 拨款令 Z^|N]Ej  
allotment 分配;配股 e-rlk5k%f  
allotment notice 股份配售通知;配股通知 g=t`3X#d  
allotment of shares 股份分配 \U$:/#1Oe  
allowable 可获宽免;免税的 ;stjqTd  
allowable business loss 可扣除的营业亏损 G!6b )4L-  
allowable expenses 可扣税的支出 |6 Q5bV  
allowance 免税额;津贴;备抵;准备金 a?-&O$UHf\  
allowance for debts 债项的免税额 `6~0W5  
allowance for depreciation by wear and tear 耗损折旧免税额 K83'`W^  
allowance for funeral expenses 殡殓费的免税额 i47LX;}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iN&oSpQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 {32m&a  
allowance to debtor 给债务人的津贴 O^cC+@l!4  
alteration of capital 资本更改 :IZAdlz[@  
alternate trustee 候补受托人 H7Q$k4\l  
amalgamation 合并 (m R)o&Y%,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EnWv9I<  
ambit of charges 征税范围;收费范围 <iky~iE  
amended valuation 经修订的估值 3Z?ornS  
American Commodities Exchange 美国商品交易所 dx@dnWRT,  
American Express Bank Limited 美国运通银行 ;z4J)qw  
American Stock Exchange 美国证券交易所 MDF_Xr-hZ  
amortization 摊销 8{ZTHY -  
amount due from banks 存放银行同业的款项 gML8lu0)  
amount due from banks abroad 存放海外银行同业的款项 1b~21n  
amount due from holding companies 控股公司欠款 -FJ3;fP&  
amount due from local banks 存放本港银行同业的款项 4gen,^Ij  
amount due to banks 银行同业的存款 F1.Xk1y%  
amount due to banks abroad 海外银行同业的存款 U 3< 3T  
amount due to holding companies 控股公司存款 0OM^,5%8  
amount due to local banks 本港银行同业的存款 DC h !Z{I  
amount due to outport banks 外埠银行同业的存款 6Hnez@d  
amount for note issue 发行纸币的款额 2p&$bf t  
amount of bond 担保契据的款额 W_}j~[&  
amount of consideration 代价款额 w x]?D%l  
amount of contribution 供款数额 M#gxi N  
amount of indebtedness 负债款额 ^t})T*hM0  
amount of principal of the loan 贷款本金额 M[`[+5v  
amount of rates chargeable 应征差饷数额 `0qjaC  
amount of share capital 股本额 ui>jJ(  
amount of sums assured 承保款额 f- XUto  
amount of variation 变动幅度 VNTbjn]  
amount of vote 拨款数额 )J[m>tyY5  
amount payable 应付款额 ` Tap0V  
amount receivable 应收款额 AJ}FHym_ZQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bh@CtnO  
analysis 分析 PRU&y/zZmG  
ancillary risk 附属风险 4z(~)#'^  
annual account 周年帐目;周年帐目报表;年度决算;年结 c0zcR)=mL  
annual accounting date 年结日期 }>6e-]MHfR  
annual allowance 每年免税额;年积金;年度津贴;年津  oE+P=  
annual balance 年度余额 |aP`hVm  
annual disposable income 每年可动用收入 ZR\N~.  
annual estimates 周年预算 >pp/4Ia!  
annual fee 年费 Z;G*wM"  
annual general meeting 周年大会 {rcN_N%  
annual growth rate 年增率;每年增长率 WOn<;'}M&  
annual long-term supplement 长期个案每年补助金 Ef`'r))  
annual pensionable emolument 可供计算退休金的年薪 /ugWl99.W  
annual report 年报 h,$CJdDY]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &9flNoNR9  
annual return 周年报表;周年申报表;每年报税表格 nms[No?  
Annual Return Rules 《周年报表规则》 z0rYzn?MR  
annual review of consumer prices 每年消费物价回顾 eE'P)^KV  
annual roll-forward basis 逐年延展方式 1Rd|P<y  
annual salary 年薪 U*~-\jN1pb  
annual statement 年度报表;年度决算表 (e'8>Pv  
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 1Of(O!  
annuitant 年金受益人 <XLaJ;j  
annuity 年金 trDw|WA  
annuity contract 年金合约 q%x i>H.:{  
annuity on human life 人寿年金 l+6c|([  
antecedent debt 先前的债项 }W'j Dz7O  
ante-dated cheque 倒填日期支票  a[nSUlT&  
anticipated expenditure 预期开支 LY0f`RX*&  
anticipated net profit 预期纯利 p(pfJ^/:(  
anticipated revenue 预期收入 _5rKuL  
anti-inflation measure 反通货膨胀措施 ZRf9'UwS  
anti-inflationary stance 反通货膨胀立场 /C8}5)  
apparent deficit 表面赤字 ^mq(j_E.  
apparent financial solvency 表面偿债能力  lPZ>#  
apparent partner 表面合伙人 ow \EL  
application for personal assessment 个人入息课税申请书 KfjWZ4{v  
application of fund 资金应用 tF),Sn|*  
application to release as liquidator and to destruct the books of accounts and documents xF{%@t  
申请免除清盘人职务及毁灭帐簿与文件 4tm%F\Izy  
appointed actuary 委任精算师 {Lal5E4-  
appointed auditor 委任核数师;委任审计师 lOcFF0'  
appointed trustee 委任的受托人 B(M-;F  
appointer 委任人 RVA ku  
apportioned pro rata 按比例分摊 *{VC<<`  
apportionment 分配;分摊 pG"wQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lan|(!aW  
apportionment formula 分摊方程式 )ItABl[{  
apportionment of estate duty 遗产税的分摊 c/+6M  
appraisal 估价;评估 %!t9)pNc  
appreciable growth 可观增长 X`_tm3HC  
appreciable impact 显着影响 ,G0"T~  
appreciable increase 可观增长 f~W+Rt7o  
appreciation 增值;升值 d_we?DZ|  
appreciation against other currencies 相对其他货币升值  jfK&CA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C5^WJx[  
appreciation tax 增值税 eW 4[2Q  
appropriation 拨款;拨用;拨付 iA{q$>{8  
appropriation account 拨款帐目 'GezIIaH  
Appropriation Bill 拨款法案 atpHv**D<i  
appropriation-in-aid system 补助拨款办法 -6J <{1V  
approved assets 核准资产 9]+zZP_#  
approved basket stock 认可一篮子证券 zwC ,,U  
approved budget 核准预算 tRI<K  
approved charitable donation 认可慈善捐款 K 3\a~_0  
approved charitable institution 认可慈善机构 &iWTf K7  
approved currency 核准货币;认可货币 G0!6rDu2,  
approved estimates 核准预算 n@tt.n!{l  
approved estimates of expenditure 核准开支预算 Ag2~q  
approved overseas insurer 核准海外保险人 }&+,y<>   
approved overseas trust company 核准海外信托公司 _*UI}JtlS  
approved pooled investment fund 核准汇集投资基金 {Y5@SI yE  
approved provident fund scheme 认可公积金计划 B`)sc ~u  
approved provision 核准拨款 )U|V|yem'  
approved redeemable share 核准可赎回股份 \dU.#^ryp  
approved regional stock 认可地区性证券 ~zfF*A  
approved retirement scheme 认可退休金计划 .aO6Y+Y  
approved subordinated loan 核准附属贷款 ,sSo\%  
arbitrage 套戥;套汇;套利 g%= K rO  
arbitrageur 套戥者;套汇者 mCt/\  
arbitrary amount 临时款项 7WH'GoBh  
arrangement 措施;安排;协定 'qEw]l  
arrears 欠款 Z":m(}u O  
arrears of pay 欠付薪酬 Vaf,  
arrears of revenue 逾期未收税款;逾期未收的帐项 syLdm3d|  
articles of association 组织章程;组织细则;组织章程细则 ?@PSD\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #y:F3$c  
ascertainment of profit 确定利润 ]8wm1_qV  
"Asia Clear" “亚洲结算系统” 4A"nm6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u(3 uZ:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XK\nOHLS  
Asian Development Fund [ADF] 亚洲发展基金 !pU^?Hy=  
Asian dollar bond 亚洲美元债券 l[_antokn  
Asian dollar market 亚洲美元市场 Uu8ayN j  
Asian dollar rate 亚洲美元利率 | eCVq(R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j~Fd8]@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xU%]G .k  
asked price 沽盘;喊价;索价;卖方报价 @su<_m6'  
assessable income 应评税入息 ,<+:xl   
assessable loss 应评税亏损 p=UW ^95  
assessable profit 应评税利润 075IW"p'  
assessable value 应评税值 /,uxj5_cT  
assessed profit 估定利润 qF^P\cD  
assessed value 经评估价值 x`+M#A()/  
assessment 评税;评定;估价;评税单 =9 QyO h  
assessment number 评税编号;估价编号 HfH+U&  
assessment of additional tax 补加税评税 ^L.I9a#]  
assessment of performance 业绩评估;实绩评价 O[$X36z  
Assessor 评税主任 N:Q.6_%^  
asset price bubbles 资产价格泡沫 !nL94:8U  
asset-backed securities 具资产保证的证券 >pZ _  
assets accretion 资产增值 :9L}jz  
assets and liabilities 资产与负债 ; Yc\O:Qq  
assets betterment statement 资产递增表;资产改进表 cM9> V2:P  
assets lending 实物放款;有抵押贷款 mpD.x5jm<  
assets of the company passing on the death 死者去世时转移的公司资产 4J`-&05O  
assets pledged as security for liabilities 用作负债抵押的资产  ~}p k^FA  
assets portfolio 资产投资组合 !7~4`D c6U  
assets price 资产价格 o$->|k  
assets quality 资产质素 A #SO}c  
assets realization 资产变现 c)Ef]E\  
assets refinancing arrangement 资产再集资安排 _}j>  
assets securitization 资产证券化 ]3|h6KWq  
assets situated outside Hong Kong 在香港以外地方的资产 Pl|I{l*o(`  
assets stripping 削减资产;拆卖资产 lMW6D0^  
assets value 资产值 ?$;&DoE  
assignee 承让人 m,hqq%qz  
assignment 转让;转让书;转让契 (W"0c?i|]  
assignment of interest 权益转让 `_/1zL[  
assignment of letters patent and trade mark 专利证书及商标转让 _"D J|j  
assignment of property 物业转让;物业转让书 g3vbskY|  
assignment right 转让权 %vf;qVoA~  
assignor 转让人 wrCV&2CG  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;>>:7rdYt  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b; ;y|H  
associate member 附属会员 S=< ]u  
associated body corporate 相联法人团体 c\P}Z Q  
associated company 相联公司;联属公司 @DM NL sQ  
associated corporation 相联法团 Cu$`-b^y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] biV|W@JM  
公认会计师公会〔英国〕 )i39'0a  
Association of Futures Exchange Brokers 香港期货经纪协会 xXV15%&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7~MWp4.   
association of underwriters 承保人组织 EG=U](8T  
assumption of control 接管 hZe9Y?)  
assurance 担保;保险;转易;转易书 -xH3}K%  
assurance of interest 权益的转易 JZyEyN  
at 19XX price 按一九XX年价格计算 86&r;c:  
at a discount 按赔价计算;按贴水价格计算;打折扣 Ax!@vL&@  
at a premium 按溢价计算;按升水价格计算 Bt\V1)  
at call 通知付款;按通知 jP3~O  
at constant market price 按固定市价计算 =>TXo@rVN  
at constant price 按固定价格计算 ER]C;DYX  
at cost 按成本计算 ? zic1i  
at current market price 按当时市价计算;按现时市价计算 NlG!_D"(y  
at current price 按当时价格计算;按现时价格计算 aI\ >=*HF  
at factor cost 按要素成本计算;按生产要素成本计算 Q6X}R,KA1  
at money-of-the-day price 按付款当日价格计算 -Xgup,}?  
at or better 按指定或较佳价位〔买卖指令〕 6l>016 x  
at par 按面值计算;平价 aJNsJIY+  
at sight 见票即付 ).C>>1ZC  
at the close 按收市盘 k|_ >I  
at the opening 按开市盘 5bK:sht  
attestation 见证;见证条款 =PBJ+"DQs  
at-the-money option 平价期权 ^dhtc% W>  
attorney 受权人;受托代表人 ol4!#4Y&{  
attornment 新拥有人承认书 '(($dT  
attributable profit 可归属利润 U@:iN..  
attributable share value 可归属股份价值 BS3BJwf; f  
Auckland Stock Exchange 奥克兰证券交易所 T:j!a{_|  
auction 拍卖 )i.\q   
auctioneer 拍卖商 zpxy X|  
audit 审计;核数 ? v@q&  
Audit Commission 审计署 );F /P0P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @(tiPV  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 3o__tU)B  
audit review 帐目审查 ##NowO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +7)/SQM5  
audited account 审计帐目;经审计的帐目 <_Po/a!c3  
audited annual account 经审计的周年帐目 @2$iFZq~  
audited balance sheet 经审计的资产负债表 ws}>swR,  
auditor 核数师;核数主任;审计师 g!;Hv  
auditor's certificate 核数师证明书;审计师证明书 q/tC/V%@(  
auditor's report 核数师报告;审计师报告 2ld0w=?+eu  
Aussie bond 澳元债券 .3,Ow(3l  
austerity budget 紧缩预算 p@xK`=Urb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1T7;=<g`  
Australia All Ordinaries Index 澳洲所有普通股票指数 fNi_C"<  
Australian Dollar [AUD] 澳元 2! bE|  
Australian Options Market 澳大利亚期权市场 &_c5C  
Australian Securities Commission 澳洲证券事务监察委员会 {7q +3f <  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6sRKbp|r7  
Australian Stock Exchange 澳大利亚证券交易所 ;6zp,t0  
Austrian Schilling [ATS] 奥地利先令 t3$+;K(  
authentication 认证;鉴证 G9\@&=  
authority to purchase 委托购买证;委购书 n1)m(,{  
authorization 认可;核准;授权;授权书 OK9D4 7X  
authorization by direction 指示授权 ze%)fZI0f  
authorization by instruction 指令授权 ut^^,w{o>  
authorization by warrant 令状授权 al\ R(\p|  
authorization of unit trust 单位信托的认可 "Q@ZS2;A  
authorized agent 指定代理人 $lrq*Nf9c  
authorized capital 法定资本 4q5bW+$Xj  
authorized clerk 出市员 {utIaMb]&v  
authorized dealer 认可交易商 sh"\ kk9  
authorized financial institution 认可财务机构 mI~k@!3  
authorized fund 认可基金 !Q5ip'L  
authorized fund house 获授权的基金公司;认可基金公司 @v,qfT*k7  
authorized institution 认可机构  Dy@f21+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ojH-;|f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m<;&B   
authorized insurer 获授权保险人;获认可承保人 P}QuGy[  
authorized investment 特准投资项目 J5Tl62}  
authorized person 获授权人 WNPdym  
authorized representative 获授权代表 ;-d :!*  
authorized share capital 法定股本 d98ZC+q  
automated quotation system 自动报价系统 8V(#S :G35  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [sY>ac  
自动交易系统〔香港期货交易所有限公司〕 [Hww3+~+  
automatic adjustment mechanism 自动调整机制 s^$zO p9  
automatic adjustment system 自动调整系统 Ot]PH[+  
Automatic Clearing House 自动票据交换所 &?<o692  
automatic exchange rates accumulation system 自动化汇率累集系统 * 5#Y [c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "+ji`{  
automatic teller machine [ATM] 自动柜员机 ,wlh0;,  
autopay 自动转帐 &6E^<v?]  
available assets 可用资产 &4yI]  
available fiscal reserve 现存财政储备 <c6C+OWT,  
available profit 可用利润 .;n<k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 U:E:"  
average 平均;平均数;海损 >i4UU0m  
average basic salary 平均基本薪金 S0~F$mP'  
average consumer expenditure 平均消费开支;一般消费开支 O(otI-Lc  
average cost 平均成本 $IQ  !g  
average cost of land production 增辟土地平均成本 *~|xj,md  
average daily turnover 平均每日成交额 % ;2x.  
average daily wage rate 平均每日工资率 4y+] V~p  
average expenditure pattern 平均开支模式 mMw&{7b:  
average growth rate 平均增长率 AtA}OY]D /  
average net fixed assets 固定资产平均净值 !G#3jh:kiY  
average of relatives 相对价格平均数 _~DFZt@T  
average price 平均价格 kG+CT  
average propensity to consume 平均消费倾向;一般消费倾向 K{HRjNda#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 `W8GfbL  
average rate 平均率 ?iUAzM8  
average revenue 平均收入;平均收益 3M(:}c  
average stock 平均库存;平均存货 5_nkN`x  
average yearly rent 平均年租 >"S'R9t  
avoidance of double taxation 避免双重课税 0%+TU4Xx  
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 ."PR Z,  
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