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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: "p Rr>Fa  
A share A股;甲类股份 v$n J$M&k  
abatement of tax 减税;减扣免税额 *,x-}%X  
ABN AMRO Bank N.V. 荷兰银行 d;:H#F+ (  
above-the-line expenditure 线上项目支出;经常预算支出 7tZvz `\  
above-the-line receipt 线上项目收入;经常预算收入 XHN*'@ 77;  
ABSA Asia Limited 南非联合亚洲有限公司 $!Qv f  
absolute change 绝对数值变更 WF#3'"I  
absolute expenditure 实际开支 mE>v (JY  
absolute guideline figure 绝对准则数字 >{ /As][  
absolute interest 绝对权益 6I8A[   
absolute order of discharge 绝对破产解除令 ,q_'l?Pn  
absolute profit margin 绝对利润幅度 _U Q|I|V#  
absolute value 实值;绝对值 1UHlA8w7 Q  
absolutely vested interest 绝对既得权益 S{uKm1a  
absorbed cost 已吸收成本;已分摊成本 &Y `V A  
absorption 吸收;分摊;合并 H]I^?+)9  
absorption rate 吸收率;摊配率;分摊率 owR`Z`^h)  
ACB Finance Limited 亚洲商业财务有限公司 Uj/m  
acceptable form of reciprocity 合理的互惠条件 #saK8; tp  
acceptable rate 适当利率;适当汇率 ='rSB.$Ctk  
acceptance agreement 承兑协议 7A,QA5G ]C  
acceptance for honour 参加承兑 >0XB7sC  
acceptor 承兑人;接受人;受票人 U-]Rm}X\M  
acceptor for honour 参加承兑人 h=a-~= 8  
accident insurance 意外保险 9>QGsf.3  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gl!fT1zh0  
accident insurance scheme 意外保险计划 'ptD`)^(  
accident year basis 意外年度基准 T> < Vw  
accommodation 通融;贷款 Q85Y6',  
accommodation bill 通融票据;空头票据 [\_#n5  
accommodation party 汇票代发人 'L k& iph  
account balance 帐户余额;帐户结余 ( M$2CL  
account book 帐簿 6Wn"h|S  
account collected in advance 预收款项 I38j[Xk  
account current book 往来帐簿 $T#yxx  
account of after-acquired property 事后取得的财产报告  UZ*Yt  
account of defaulter 拖欠帐目 *m>XtBw.  
account payable 应付帐款 jIvSjlmI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 O,D/& 0  
account receivable 应收帐款 \c1NIuJR  
account receivable report 应收帐款报表 178u4$# b  
account statement 结单;帐单;会计财务报表 Uo<iZ3J  
account title 帐户名称;会计科目 AcoU.tpP  
accountant's report 会计师报告  0m&  
Accountant's Report Rules 会计师报告规则 |Q|vCWel{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 h=x{ 3P;B  
Accounting Arrangements 《会计安排》 TXH9BlDn  
accounting basis 会计基础 g %e"KnU  
accounting by Official Receiver 破产管理署署长呈交的帐目 Lh_Q@>k  
Accounting Circular 《会计通告》 C@P4}X0,=  
accounting class 会计类别 VX'cFqrK3  
accounting date 记帐日期;会计结算日期 NA/hs/ '  
accounting for money 款项核算 RJ63"F $  
Accounting Officer 会计主任 *LA2@9l  
accounting period 会计报告期;会计期 'F .tOD  
accounting policy 会计政策;会计方针 @lO(QpdG  
accounting practice 会计惯例 cUDo}Yu  
accounting principle 会计准则 rzk-_AFR  
accounting record 会计记录 {y\5 9  
accounting report 会计报告 _=g;K+%fb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yG/_k !{9  
Accounting Society of China 中国会计学会 ,Oj 53w=  
accounting statement 会计报表 2 D vKW%;  
accounting system 会计制度;会计系统 '#*5jn]CqB  
accounting transaction 会计事项;帐务交易 wI{ED  
accounting treatment 会计处理 )=9EShz!  
accounting year 会计年度 O_~vl m<#  
accretion 增值;添加 .ou#BWav/  
accrual 应计项目;应累算数目 0*4h}t9j  
accrual basis 应计制;权责发生制 um5n3=K  
accrual basis accounting 应计制会计;权责发生制会计 h ycdk1SN  
accrue 应累算;应计 VNggDKS~K  
accrued benefit 应累算利益 :enmMB#%  
accrued charges 应计费用 ? CabVj-r  
accrued cumulative preference share dividend 应累算的累积优先股股息 OZCbMeB{+J  
accrued expenses 应累算费用 IPTEOA<M[  
accrued interest payable 应付利息;应计未付利息 q\I2lZ  
accrued interest receivable 应收利息;应计未收利息 9FKowF_8  
accrued right 累算权益 PKK18E}{%^  
accruing profit 应累算的利润 %=G*{mK  
accumulated fiscal reserve 累积财政储备 15)y]N={^  
accumulated profit 累积利润;滚存溢利 OtsW>L@ O(  
accumulated reserve 累积储备 "'9[c"Iz  
accumulation of surplus income 累积收益盈余 dU<qFxW  
acquired assets 既得资产 `9>1 w d  
acquisition 收购;购置;取得 9|K3xH  
acquisition cost 购置成本 (Z)F6sZ`8  
acquisition expenses 购置费用 EWZ?q$  
acquisition of 100% interest 收购全部股权 \|wUxijJ*,  
acquisition of control 取得控制权 <<iwJ U%:  
acquisition of fixed assets 购置固定资产 &}+^*X  
acquisition of shell “买壳” caC-JcDXy  
acquisition price 收购价 {wS)M  
act of God 天灾 {zmh0c; |  
acting partner 执事合伙人 pI]tv@>:f  
active market 买卖活跃的市场;交投畅旺的市场;旺市 xn BL{ []  
active partner 积极参与的合伙人 O)EA2`)E  
active trading 交投活跃 Ug~ ]!L  
actual circulation 实际流通 m,1Hlp  
actual cost 实际成本 W6 y-~  
actual expenditure 实际开支;实际支出 um}%<Cy[  
actual income 实际入息;实际收入;实际收益 O&vE 5%x  
actual market 现货市场 R>#BJ^>=  
actual price 现货价;实际价格 '^# =,+ A  
actual profit 实际利润 V!XT=Ou?6  
actual quotation 实盘;实际价位;实际报价 fa:V8xa  
actual year basis 按实际年度计算 ji] H|  
actuals 实货 &X`zk  
actuarial investigation 精算调查 LagHzCB  
actuarial principle 精算原则 ,+mH1#-3  
actuarial report 精算师报告 by0@G"AE+  
Actuarial Society of Hong Kong 香港精算学会 kbcqUE  
actuarial valuation 精算师估值 m R|;}u;d  
actuary 精算师 +/|;<K5_LI  
ad referendum agreement 暂定协议;有待覆核的协定 %fH&UFby  
ad valorem duty 从价税;按值征税 BK/~2u  
ad valorem duty system 从价税制 f?[0I\V[$  
ad valorem fee 从价费 J6s@}@R1  
ad valorem tariff 从价关税 ZPO+ #,  
additional allowance 额外免税额 wx]r{  
additional amount for unexpired risk 未过期风险的额外款额 [.[|rnil  
additional assessable profit 补加应评税利润 -,Y[`(q  
additional assessment 补加评税 $bd tiD  
additional commitment 额外承担 a|5^4 J \%  
additional commitment vote 额外承担拨款 >anq1Kf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u.~`/O  
additional dependent parent allowance 供养父母额外免税额 O S%  
additional provision 额外拨款 {!]7=K)W9  
additional stamp duty 附加印花税 R8(Bt73  
additional tax 补加税罚款;补加税款 +"8-)'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 OMM5p=2Q  
adjudged bankrupt 被裁定破产 >$ok3-tuU  
adjudicated bankrupt 裁定破产人 a*GiLq  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )h>H}wDs  
adjudication of bankruptcy 裁定破产;宣告破产 )i$:iI >k  
adjudication of insolvency 裁定无力偿还债务 D$&LCW#x  
adjusted actual 经调整的实数;调整后的实数 /jB 0  
adjusted current assets 经调整的流动资产;调整后的流动资产 >r8$vQGj  
adjusted figure 经调整的数字;调整后的数额 -]$=.0 l  
adjusted liabilities 经调整的负债;调整后的负债 4n 9c  
adjusted loss 经调整的亏损;调整后的亏损 qbZY[Q+F  
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 :3h'Hr  
adjusted profit 经调整的利润;调整后的利润 I4RUXi 5  
adjusted surplus 经调整的盈余额;调整后的盈余额 T^F9A55y  
adjusted value 经调整的价值;调整后的价值 LF?MO1!M  
adjustment 调整;修订;理算〔保险〕 {S*:pG:+q  
adjustment centre 调剂中心 X`' @ G  
adjustment lag 调整过程的时间差距;调整时差 C(jUM!m  
adjustment mechanism 调整机制 +@5@`"Jry  
adjustment of loss 亏损调整 T:?01?m  
adjustment process 调整过程;调整程序 Uk0Fo(HY  
adjustment range 调整幅度 A!bH0=<I  
administered exchange rate 受管制汇率 &E+2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pGHn   
administration expenses 行政费用 L32[IL|  
administration fee 手续费;行政费 6f^q >YP  
administration in bankruptcy 破产管理 @Y| %  
administration order 遗产管理令 RX6s[uQ  
administrator 管理人;遗产管理人 x+;"(]#  
administrator of the estate 遗产管理人 vOnhJN  
admission of debt 债项承认书 *v6 j7<H  
admission of proof 接纳债权证明 r@v_hc  
advance 放贷款项;垫付款项;预支款项;预付款项 YI!@ ,t  
advance account 暂支帐目;预付款帐户 9@{=2 k  
advance compensation 预付补偿金 c!20(( 2|I  
advance from shareholder 股东垫款 jDKL}x  
advance pending reimbursement 预支以待日后付还 # qPWJ  
advanced economy 先进经济体系 V 'e _gH  
advancement 预付;预付财产 eJ2$DgB}t  
advances warrant 垫款令 Pko2fJt1  
advancing 贷出 J*}Qnl+  
adverse balance 逆差 ?loP18S b  
adverse exchange 逆汇 xzrA%1y  
advertisement addressed to shareholders 在报章刊登的致股东通告 {=A8kgt  
advice for collection 托收通知书 yD\[`!sWk  
advice of drawing 提款通知书;汇票通知书 VHlo}Ek<#  
advice of payment 付款通知 `j1(GQt  
Advisory Committee [Securities and Futures Commission] ?V >{3  
谘询委员会〔证券及期货事务监察委员会〕 ;c;5O@R}3  
Advisory Committee on Diversification 经济多元化谘询委员会 ouO<un  
affidavit 誓章;遗产申报誓章 AC& }8w[>u  
affidavit of no receipt 述明无收款的誓章 FXd><#U  
affiliate 联号;联营公司;附属公司 i<>zN^zn  
affiliated company 附属公司;联号;联营公司 p^/6Rb"e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #lo1GoL\  
affordability 负担能力 \&#pJBBG  
African Development Bank [AfDB] 非洲开发银行 3<vw#]yL  
after-acquired property 事后取得的财产 n |Is&fy  
after-hours dealing 市后交易 )cUFb:D*"  
after-tax profit 税后盈利;税后利润;税后溢利 >ngP\&\  
agency agreement 代理协议 {S 2? }  
agency expenses 代理机构的开支 KB6'sj  
agency fee 代理费 o n+:{ad  
Agency Law 《代理法》 N{o3w.g  
agent 代理人;承销人 E>2~cC*  
agent of company 公司代理人 hnD=DLW $  
agent's fee 代理人费;经纪费 <-avC/M$d  
aggregate 总计;总数;总体数字 h|Os T  
aggregate amount 总款额;总额 v5Qp[O_  
aggregate assets and liabilities 总体资产与负债 #G`UR  
aggregate at constant price 按固定价格计算的总体数字 W]l&mr  
aggregate demand 总需求 ),53(=/hl  
aggregate gross position 总持仓量 D @bnm s  
aggregate limit 总限额 i *9Bu;  
aggregate of salaries tax 合计薪俸税 SZ)AO8&  
aggregate performance 总体表现;总体业绩 ,]* MI"  
aggregate supply 总体供应 ~wl 4  
aggregate surplus 总盈余 mYRW/8+g  
aggregate total 整体总额 +PfXc?VU  
aggregate value 总值;合计价值  p;k7\7  
aggregated basis 合计基准 <+iL@'SgF  
aggregated net chargeable income 合计应课税入息实额 0'Y'K6hG`  
aggregation 合并计算;合计;总和 @GrQ /F7  
aggregation of incomes of husband and wife 夫妇入息合并计算 z3+7gp+I;  
aggregation of property 财产的总和 XzV:q!e-  
agio 差价;贴水 nJ{vO{N  
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》 ehe;<A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y)%CNH)*x  
《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》 AFN"#M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wr+r J  
《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》 "S ~(|G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f:_mrzz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6r3.%V.&  
agreement for a settlement 授产协议 LH_rc  
agreement for assignment 转让协议 q o^PS  
agreement for sale 售卖协议;买卖协议 @}[yC['  
agreement for sale and purchase 买卖协议 {!G  
agreement for the payment of interest 支付利息协议 kl/eJN'S  
agreement for the repayment of money 还款协议 Z#nPn>,q  
agreement of reinsurance 再保险协议 (s?Rbd  
Agricultural Bank of China 中国农业银行 =k +nC)e  
air passenger departure tax 飞机乘客离境税 {@tqeu%IM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @ UgZZ  
airport tax 机场税 )!tqock*v  
alcohol duty 酒精税 F\lnG  
alienation 让与;让渡;转让 o{n)w6P{R,  
alimony 生活费;赡养费 Z'F=Xw6;b  
All Ordinaries Index [AOI] 所有普通股指数 }>T$2"pf  
all risks 全险;综合险 +^0Q~>=VD  
All Sales Record for Stock Market 《股票市场成交报告》 aUVJ\ ;V  
Allied Capital Resources Limited 新联财务有限公司 %40uw3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 BZr$x8%ki  
allocation letter 拨款信件 Q(gc(bJV  
allocation of fund 分配款项;预留款项 S]#xG+$<  
allocation of profit 利润分配;溢利分配 oMNgyAp^  
allocation warrant 拨款令  +?I 1Og  
allotment 分配;配股 { t1|6R0  
allotment notice 股份配售通知;配股通知 dY6A)[dAH'  
allotment of shares 股份分配 ^S]-7>Yyr  
allowable 可获宽免;免税的 hnf7Q l}  
allowable business loss 可扣除的营业亏损 4x;vn8 yh  
allowable expenses 可扣税的支出 9]E;en NQ  
allowance 免税额;津贴;备抵;准备金 d \[cFe1d  
allowance for debts 债项的免税额 /j|Rz5@ =  
allowance for depreciation by wear and tear 耗损折旧免税额 fP :26pK^  
allowance for funeral expenses 殡殓费的免税额 h'D-e5i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 n>|7 k3  
allowance for repairs and outgoings 修葺及支出方面的免税额 KOqp@K$  
allowance to debtor 给债务人的津贴 W:z?w2{VI(  
alteration of capital 资本更改 `5$B"p&i  
alternate trustee 候补受托人 *RpBKm&^7  
amalgamation 合并 /xseI)y.B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wAn}ic".b  
ambit of charges 征税范围;收费范围 WhU-^`[*  
amended valuation 经修订的估值 ZBX,4kxK7  
American Commodities Exchange 美国商品交易所 YN<:k Wu  
American Express Bank Limited 美国运通银行 Q;EQ8pL?"  
American Stock Exchange 美国证券交易所 a9<&|L <  
amortization 摊销 :p6.v>s8  
amount due from banks 存放银行同业的款项 bm Hl\?  
amount due from banks abroad 存放海外银行同业的款项 ;WG6|QgV?-  
amount due from holding companies 控股公司欠款 6.|Q yk*  
amount due from local banks 存放本港银行同业的款项 wy)I6`v  
amount due to banks 银行同业的存款 V/; / &  
amount due to banks abroad 海外银行同业的存款 nGvWlx  
amount due to holding companies 控股公司存款 .&R j2d  
amount due to local banks 本港银行同业的存款 }% m:^*@$9  
amount due to outport banks 外埠银行同业的存款 gOnVN6  
amount for note issue 发行纸币的款额 @j vF[wi;  
amount of bond 担保契据的款额 !~Am1\02  
amount of consideration 代价款额 qwz_.=5E6  
amount of contribution 供款数额 K;fRDE) {  
amount of indebtedness 负债款额 UCv9G/$  
amount of principal of the loan 贷款本金额 XX@@tzN  
amount of rates chargeable 应征差饷数额 NjL^FqA[  
amount of share capital 股本额 )X dpzWod  
amount of sums assured 承保款额 }>|!Mf]W?R  
amount of variation 变动幅度 beN(7jo  
amount of vote 拨款数额 Q8^fgI|  
amount payable 应付款额 _#2AdhCu  
amount receivable 应收款额 Q, 1TD 2)h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x<-n}VK\  
analysis 分析 P{{pp<tX*&  
ancillary risk 附属风险 K}(0H[P  
annual account 周年帐目;周年帐目报表;年度决算;年结 fQtV-\Bc  
annual accounting date 年结日期 _r6aLm2n  
annual allowance 每年免税额;年积金;年度津贴;年津 |i-d#x8  
annual balance 年度余额 '&<T;V%  
annual disposable income 每年可动用收入 ! 4ZszQg  
annual estimates 周年预算 k'hJ@ 6eKS  
annual fee 年费 Gx.iZOOH/  
annual general meeting 周年大会 9sR?aW^$,/  
annual growth rate 年增率;每年增长率 mV58&SZT  
annual long-term supplement 长期个案每年补助金 9)Jc'd|  
annual pensionable emolument 可供计算退休金的年薪 HS% P  
annual report 年报 k8~/lE.Wy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H$j`75#u?-  
annual return 周年报表;周年申报表;每年报税表格 ) C?emTih  
Annual Return Rules 《周年报表规则》 :gvw5h%  
annual review of consumer prices 每年消费物价回顾 p` '8M  
annual roll-forward basis 逐年延展方式 2d`:lk%\  
annual salary 年薪 /<\B8^yQ  
annual statement 年度报表;年度决算表 tCw.wDq3=  
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 >>'t7 U##  
annuitant 年金受益人 \vU1*:3  
annuity 年金 G31??L:<  
annuity contract 年金合约 _ zh>q4M  
annuity on human life 人寿年金 aeP 6JHj  
antecedent debt 先前的债项 Xw|t.0  
ante-dated cheque 倒填日期支票 ~gjREl,+D#  
anticipated expenditure 预期开支 H /kSFf{  
anticipated net profit 预期纯利 +Je(]b @  
anticipated revenue 预期收入 &;D(VdSr9  
anti-inflation measure 反通货膨胀措施 @n-[bN  
anti-inflationary stance 反通货膨胀立场 "gR W91 T  
apparent deficit 表面赤字 3*DwXH+  
apparent financial solvency 表面偿债能力 BV9%|  
apparent partner 表面合伙人 AhjUFz  
application for personal assessment 个人入息课税申请书 ;g0p`wV  
application of fund 资金应用 &vy/Vd  
application to release as liquidator and to destruct the books of accounts and documents ?2#v`Z=L;  
申请免除清盘人职务及毁灭帐簿与文件 K1F,M9 0]  
appointed actuary 委任精算师 &?-LL{W{  
appointed auditor 委任核数师;委任审计师 -}h+hS50F  
appointed trustee 委任的受托人 vw'`t6  
appointer 委任人 :4ndU:.L  
apportioned pro rata 按比例分摊 n$ri:~s  
apportionment 分配;分摊 (($"XOU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |#r [{2sS  
apportionment formula 分摊方程式 8, >YB+Hb  
apportionment of estate duty 遗产税的分摊 z&"-%l.b@}  
appraisal 估价;评估 u)DhkF|  
appreciable growth 可观增长 #\Q{?F!4  
appreciable impact 显着影响 %/86}DCfE?  
appreciable increase 可观增长 nmLn]U=  
appreciation 增值;升值 o9l =Q  
appreciation against other currencies 相对其他货币升值 b`4R`mo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X C jYm  
appreciation tax 增值税 HhmC+3w.7  
appropriation 拨款;拨用;拨付 E%f;Z7G  
appropriation account 拨款帐目 rY 0kzD/  
Appropriation Bill 拨款法案 ; U)a)l'y  
appropriation-in-aid system 补助拨款办法 1lxsj{>U  
approved assets 核准资产 tPT\uD#t  
approved basket stock 认可一篮子证券 GQNs:oRJ'  
approved budget 核准预算 ^Ms)T3dM  
approved charitable donation 认可慈善捐款 *mc]Oa  
approved charitable institution 认可慈善机构 &*}NN5Sv  
approved currency 核准货币;认可货币 [I`r[u  
approved estimates 核准预算 ; FO1b*  
approved estimates of expenditure 核准开支预算 k{fCU%  
approved overseas insurer 核准海外保险人 o4)^U t+  
approved overseas trust company 核准海外信托公司 wW7W+,{o  
approved pooled investment fund 核准汇集投资基金 pP4i0mO{Dv  
approved provident fund scheme 认可公积金计划 N@M(Iw  
approved provision 核准拨款 sGf\!w  
approved redeemable share 核准可赎回股份 iaqhP7!  
approved regional stock 认可地区性证券 Wp0e?bK_  
approved retirement scheme 认可退休金计划 @$5GxIw<l  
approved subordinated loan 核准附属贷款 `Z3Qx~f x  
arbitrage 套戥;套汇;套利 hrwQh2sm  
arbitrageur 套戥者;套汇者 *cdr,AD?lH  
arbitrary amount 临时款项 +TzF*Np  
arrangement 措施;安排;协定 }`oe<|  
arrears 欠款 H!F Cerg  
arrears of pay 欠付薪酬 4T-9F  
arrears of revenue 逾期未收税款;逾期未收的帐项 $J/Z~ (=JT  
articles of association 组织章程;组织细则;组织章程细则 &S}i)Nu6J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U&fOsx?"  
ascertainment of profit 确定利润 }w \["r  
"Asia Clear" “亚洲结算系统” C043h?x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `?P k~7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }+[H~8)5  
Asian Development Fund [ADF] 亚洲发展基金 `laaT5G\y  
Asian dollar bond 亚洲美元债券 zN(fZT}K5  
Asian dollar market 亚洲美元市场 /B$"fxFf  
Asian dollar rate 亚洲美元利率 `;7^@k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $73j*@EQA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^h+<Q%'a'  
asked price 沽盘;喊价;索价;卖方报价 6V=69}  
assessable income 应评税入息 u>Z0ug6x  
assessable loss 应评税亏损 XqVhC):  
assessable profit 应评税利润 ^|@t2Rp@  
assessable value 应评税值 )5Ddvz>+  
assessed profit 估定利润 .Od.lxz"mp  
assessed value 经评估价值 OO@ (lt  
assessment 评税;评定;估价;评税单 >9{Gdq[gyr  
assessment number 评税编号;估价编号 ,?GEL>F  
assessment of additional tax 补加税评税 _ x&Y'X|  
assessment of performance 业绩评估;实绩评价 4P@Ak7iL(V  
Assessor 评税主任 M,Q(7z?#5  
asset price bubbles 资产价格泡沫 d `LBFH,  
asset-backed securities 具资产保证的证券 8kQ >M  
assets accretion 资产增值 +K4d(!Sb  
assets and liabilities 资产与负债 Z 6^AO=3  
assets betterment statement 资产递增表;资产改进表 f&glY`s#  
assets lending 实物放款;有抵押贷款 l~,5)*T  
assets of the company passing on the death 死者去世时转移的公司资产 'qS&7 W(  
assets pledged as security for liabilities 用作负债抵押的资产 +E7s[9/r  
assets portfolio 资产投资组合 @b\/\\{  
assets price 资产价格 !es?GJq`  
assets quality 资产质素 dEU +\NY  
assets realization 资产变现 K_ P08  
assets refinancing arrangement 资产再集资安排 {-IH?!&v  
assets securitization 资产证券化 <A +VS  
assets situated outside Hong Kong 在香港以外地方的资产 i-)OY,  
assets stripping 削减资产;拆卖资产 <zE,T@c  
assets value 资产值 '#REbY5ev  
assignee 承让人 _p/ _t76s  
assignment 转让;转让书;转让契 d@~Hp?  
assignment of interest 权益转让 ( /{Wu:e  
assignment of letters patent and trade mark 专利证书及商标转让 :@zz5MB5@  
assignment of property 物业转让;物业转让书 ~G.'pyW  
assignment right 转让权 5q<AMg  
assignor 转让人 !E<y:$eH:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Dbt"}#uit;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +CL`]'~;E-  
associate member 附属会员 LIYj__4=|  
associated body corporate 相联法人团体 1e.V%!Xk  
associated company 相联公司;联属公司 XnmQp)nyV  
associated corporation 相联法团 <&:OSd:%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .}Va~[0j  
公认会计师公会〔英国〕 c8!q_H~  
Association of Futures Exchange Brokers 香港期货经纪协会 f QSP]?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oUrNz#U  
association of underwriters 承保人组织 (27bNKr  
assumption of control 接管 \^O&){q(9  
assurance 担保;保险;转易;转易书 +~b@W{  
assurance of interest 权益的转易 YCr:nYm<f  
at 19XX price 按一九XX年价格计算 gE$D#PZa  
at a discount 按赔价计算;按贴水价格计算;打折扣 "NR`{1f:O  
at a premium 按溢价计算;按升水价格计算 g{wOq{7V  
at call 通知付款;按通知 ayR=GqZ1  
at constant market price 按固定市价计算 SPfz/ q{  
at constant price 按固定价格计算 C;]}Ht:~I  
at cost 按成本计算 <4r3ZV;'  
at current market price 按当时市价计算;按现时市价计算 ASA ]7qyO  
at current price 按当时价格计算;按现时价格计算 jroR 2*  
at factor cost 按要素成本计算;按生产要素成本计算 SVKjhZK  
at money-of-the-day price 按付款当日价格计算 _Q)rI%A2  
at or better 按指定或较佳价位〔买卖指令〕 9yla &XTD  
at par 按面值计算;平价 1.29%O8V_  
at sight 见票即付 oPP`)b$x  
at the close 按收市盘 -\=s+n_ZP?  
at the opening 按开市盘 PM ]|S`  
attestation 见证;见证条款 (R^X3  
at-the-money option 平价期权 #Bu W  
attorney 受权人;受托代表人 _Sa7+d(  
attornment 新拥有人承认书 CshYUr -  
attributable profit 可归属利润 "u29| OY  
attributable share value 可归属股份价值 v+\&8)W=  
Auckland Stock Exchange 奥克兰证券交易所 7dxTyn=  
auction 拍卖 L>xecep  
auctioneer 拍卖商 >#pZ`oPEAv  
audit 审计;核数 P _e9>t@  
Audit Commission 审计署 #Y|t,x;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D1G9^7:^E  
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〕 M/<>'%sj  
audit review 帐目审查 Zw@=WW[Q`p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H5MO3DJ  
audited account 审计帐目;经审计的帐目 jimWLF5Q5"  
audited annual account 经审计的周年帐目 &Ul8h,qw  
audited balance sheet 经审计的资产负债表 7 LotN6H  
auditor 核数师;核数主任;审计师 *z?Vy<u G  
auditor's certificate 核数师证明书;审计师证明书 \tCxz(vKz  
auditor's report 核数师报告;审计师报告 U+[ p>iP  
Aussie bond 澳元债券 Go;fQ yG  
austerity budget 紧缩预算 GN0s`'#"3%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Cpg>5N~;L  
Australia All Ordinaries Index 澳洲所有普通股票指数 `2 6t+Tb  
Australian Dollar [AUD] 澳元 #/"?.Z;SSH  
Australian Options Market 澳大利亚期权市场 QYB66g:  
Australian Securities Commission 澳洲证券事务监察委员会 $0[t<4K`yn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cmcR @zv  
Australian Stock Exchange 澳大利亚证券交易所 Kg8n3pLAX  
Austrian Schilling [ATS] 奥地利先令 |[+/ ]Y  
authentication 认证;鉴证 6j 2mr6o  
authority to purchase 委托购买证;委购书 H;D CkVL  
authorization 认可;核准;授权;授权书 bz'#YM  
authorization by direction 指示授权 0(o{V:l%Z|  
authorization by instruction 指令授权 ] Hiw+5n  
authorization by warrant 令状授权 ja2BK\"1:  
authorization of unit trust 单位信托的认可 eN,6p '&  
authorized agent 指定代理人 (JX 9c  
authorized capital 法定资本 FTJvkcc?m  
authorized clerk 出市员 *4 HogC  
authorized dealer 认可交易商 G4<M@ET  
authorized financial institution 认可财务机构 ]@P!Q&V #  
authorized fund 认可基金 9]4W  
authorized fund house 获授权的基金公司;认可基金公司 _Dq, \}  
authorized institution 认可机构 Oaj$Z- f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;${_eab ]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pP|LSr Y!  
authorized insurer 获授权保险人;获认可承保人 A6S|pO1)3  
authorized investment 特准投资项目 4N K{RN3  
authorized person 获授权人 ]8o[&50y  
authorized representative 获授权代表 \c(Z?`p]R1  
authorized share capital 法定股本 "K)ue@?  
automated quotation system 自动报价系统 JIOeDuw+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E{8-VmY  
自动交易系统〔香港期货交易所有限公司〕 A7enC,Ey  
automatic adjustment mechanism 自动调整机制 ^| r6>b  
automatic adjustment system 自动调整系统 _C4N6YdU  
Automatic Clearing House 自动票据交换所 |!6<L_31%  
automatic exchange rates accumulation system 自动化汇率累集系统 w l#jSj%pd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {b,#l]v  
automatic teller machine [ATM] 自动柜员机 P9f,zM-  
autopay 自动转帐 crlCN  
available assets 可用资产 =yCz!vc  
available fiscal reserve 现存财政储备 ]!'}{[1}  
available profit 可用利润 0\KDa$ '1k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 vxZ :l  
average 平均;平均数;海损 "lnI@t{o  
average basic salary 平均基本薪金 2t}^8  
average consumer expenditure 平均消费开支;一般消费开支 [~5<['G  
average cost 平均成本 t 2Y2v2 J  
average cost of land production 增辟土地平均成本 I&Z+FL&@f  
average daily turnover 平均每日成交额 c2~oPUj  
average daily wage rate 平均每日工资率 [kKg?I$D@B  
average expenditure pattern 平均开支模式 H[[#h=r0f  
average growth rate 平均增长率 I7]qTS[vg  
average net fixed assets 固定资产平均净值 2qDyb]9  
average of relatives 相对价格平均数 bH`r=@.:cu  
average price 平均价格 <(tnClAn  
average propensity to consume 平均消费倾向;一般消费倾向 @g%^H)T  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u;Rm/.  
average rate 平均率 ZOzwO6(_  
average revenue 平均收入;平均收益 / 0ra]}[(  
average stock 平均库存;平均存货 I4Rd2G_  
average yearly rent 平均年租 Wagb|B\  
avoidance of double taxation 避免双重课税 qBF}-N_  
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 58[.]f~0  
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