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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: {.Jlbi9!  
A share A股;甲类股份 d=/F}yP~?s  
abatement of tax 减税;减扣免税额 YmG("z  
ABN AMRO Bank N.V. 荷兰银行 $`8wJf9@w  
above-the-line expenditure 线上项目支出;经常预算支出 ]SEZaT  
above-the-line receipt 线上项目收入;经常预算收入 LS[]=Mk@1  
ABSA Asia Limited 南非联合亚洲有限公司 h(DTa  
absolute change 绝对数值变更 QT}tvm@PMq  
absolute expenditure 实际开支 <P<z N~i9j  
absolute guideline figure 绝对准则数字 5^Zg>I  
absolute interest 绝对权益 4xj4=C~i  
absolute order of discharge 绝对破产解除令 V7/Rby Q  
absolute profit margin 绝对利润幅度 h";L  
absolute value 实值;绝对值 53 h0UL  
absolutely vested interest 绝对既得权益 DlJo^|5  
absorbed cost 已吸收成本;已分摊成本 * T1_;4i  
absorption 吸收;分摊;合并 {!`6zBsP  
absorption rate 吸收率;摊配率;分摊率 #vlgwA  
ACB Finance Limited 亚洲商业财务有限公司 Y]a@j !  
acceptable form of reciprocity 合理的互惠条件 %C]>9."  
acceptable rate 适当利率;适当汇率 Fr-SvsNFB  
acceptance agreement 承兑协议 dO\"?aiD  
acceptance for honour 参加承兑 p#tI;"\y  
acceptor 承兑人;接受人;受票人 ]4e;RV-B  
acceptor for honour 参加承兑人 zt%Mx>V@  
accident insurance 意外保险 v$9y,^p@e  
Accident Insurance Association of Hong Kong 香港意外保险公会 pgo$ 61  
accident insurance scheme 意外保险计划 DmcZta8n]  
accident year basis 意外年度基准 1Y,Z %d  
accommodation 通融;贷款 kx^/*~ex  
accommodation bill 通融票据;空头票据 :4|4=mkr  
accommodation party 汇票代发人 !)$Zp\Sg  
account balance 帐户余额;帐户结余 ~TtiO#,t  
account book 帐簿 +ZV5o&V>  
account collected in advance 预收款项 rm_Nn8p,  
account current book 往来帐簿 Hn:Crl y#  
account of after-acquired property 事后取得的财产报告 7+*WH|Z@  
account of defaulter 拖欠帐目 ^.y\(=  
account payable 应付帐款 iy"*5<;*DD  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %iB,IEw  
account receivable 应收帐款 `D9$v(Ztr  
account receivable report 应收帐款报表 \M-OC5fQv  
account statement 结单;帐单;会计财务报表 O/LXdz0B  
account title 帐户名称;会计科目 EQ_aa@M7  
accountant's report 会计师报告 <VE@DBWyl~  
Accountant's Report Rules 会计师报告规则 dRMx[7jVA  
accounting and auditing procedure 会计与审计程序;会计与核数程序 : Dp0?&_  
Accounting Arrangements 《会计安排》 F'Z,]b'st3  
accounting basis 会计基础 v@pky0  
accounting by Official Receiver 破产管理署署长呈交的帐目 5r0YA IJ  
Accounting Circular 《会计通告》 lhJ'bYI  
accounting class 会计类别 30{ gI0jk  
accounting date 记帐日期;会计结算日期 p ll)Y  
accounting for money 款项核算 I1J-)R+  
Accounting Officer 会计主任 ,x$,l  
accounting period 会计报告期;会计期 6\t@)=C,Q  
accounting policy 会计政策;会计方针 4M T 7`sr  
accounting practice 会计惯例 |j|rS5  
accounting principle 会计准则 Gw` L"  
accounting record 会计记录 '"Nr,vQo  
accounting report 会计报告 gG uO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 05R@7[GWq  
Accounting Society of China 中国会计学会 2<6UwF  
accounting statement 会计报表 p7 ~!z.)o  
accounting system 会计制度;会计系统 !x)R=Z/C  
accounting transaction 会计事项;帐务交易 k7^5Bp8=  
accounting treatment 会计处理 ,%y /kS]  
accounting year 会计年度 xD7]C|8o  
accretion 增值;添加 /{2,zW  
accrual 应计项目;应累算数目 *WZA9G#V5  
accrual basis 应计制;权责发生制 4ppz,L,4  
accrual basis accounting 应计制会计;权责发生制会计 JGZBL{8  
accrue 应累算;应计 I=#$8l.*  
accrued benefit 应累算利益 I+(nu47ZT  
accrued charges 应计费用 qgB_=Q#E  
accrued cumulative preference share dividend 应累算的累积优先股股息 9H~n _   
accrued expenses 应累算费用 $VR{q6[0S?  
accrued interest payable 应付利息;应计未付利息 n+p }\msH  
accrued interest receivable 应收利息;应计未收利息 <ZW-QN4  
accrued right 累算权益 XP}<N&j  
accruing profit 应累算的利润 VN.Je: Ju  
accumulated fiscal reserve 累积财政储备 kGJC\{N5N  
accumulated profit 累积利润;滚存溢利 }B^tL$k  
accumulated reserve 累积储备 b2*TgnRq  
accumulation of surplus income 累积收益盈余 u@444Vzg  
acquired assets 既得资产 `@%LzeGz  
acquisition 收购;购置;取得 X-/]IH DN  
acquisition cost 购置成本 -RLOD\ZBh  
acquisition expenses 购置费用 4e  
acquisition of 100% interest 收购全部股权 y>LBl]  
acquisition of control 取得控制权 06jQE2z2R  
acquisition of fixed assets 购置固定资产 ,)io5nZF  
acquisition of shell “买壳” VaPG-n>Vf  
acquisition price 收购价 eH,or,r  
act of God 天灾 A(XKyEx  
acting partner 执事合伙人 j1Ezf=N6`  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?4uL-z](V  
active partner 积极参与的合伙人 )gi9f1n`  
active trading 交投活跃 _Ey5n!0:  
actual circulation 实际流通 ,z6~?6m  
actual cost 实际成本 0`H# '/  
actual expenditure 实际开支;实际支出 M\=2uKG#  
actual income 实际入息;实际收入;实际收益 1*7@BP5  
actual market 现货市场 kcEeFG;DQ  
actual price 现货价;实际价格  lRQYpc\  
actual profit 实际利润 @nf`Gw ;  
actual quotation 实盘;实际价位;实际报价 [hs ds\  
actual year basis 按实际年度计算 8k79&|  
actuals 实货 M%#e1"n  
actuarial investigation 精算调查 2qp#N%  
actuarial principle 精算原则 P2Y^d#jO  
actuarial report 精算师报告 !9x}  
Actuarial Society of Hong Kong 香港精算学会 R-Sym8c  
actuarial valuation 精算师估值 TZ`SZDc7_  
actuary 精算师 6:2vP NF  
ad referendum agreement 暂定协议;有待覆核的协定 rlD8D|ZG  
ad valorem duty 从价税;按值征税 V8(-  
ad valorem duty system 从价税制 pot~<d`:K"  
ad valorem fee 从价费 9u:Q,0\  
ad valorem tariff 从价关税 2rMpgV5  
additional allowance 额外免税额 ^Dx&|UwiZa  
additional amount for unexpired risk 未过期风险的额外款额 w =KPT''!  
additional assessable profit 补加应评税利润 %)n=x ne  
additional assessment 补加评税 lfg6646?S  
additional commitment 额外承担 WhDJ7{D  
additional commitment vote 额外承担拨款 4P0}+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 11lsf/IP  
additional dependent parent allowance 供养父母额外免税额 D{!IW!w  
additional provision 额外拨款 xC?h2hIt  
additional stamp duty 附加印花税 <Gsu Z  
additional tax 补加税罚款;补加税款 e(yh[7p=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 n`KY9[0U=  
adjudged bankrupt 被裁定破产 @pxcpXCy  
adjudicated bankrupt 裁定破产人 G&dKY h\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 KSL`W2}  
adjudication of bankruptcy 裁定破产;宣告破产 }\LQ3y"[  
adjudication of insolvency 裁定无力偿还债务 8ipez/  
adjusted actual 经调整的实数;调整后的实数 Debv4Gr;^  
adjusted current assets 经调整的流动资产;调整后的流动资产 =lC7gS!U  
adjusted figure 经调整的数字;调整后的数额 n:X y6H  
adjusted liabilities 经调整的负债;调整后的负债 = / 8cp  
adjusted loss 经调整的亏损;调整后的亏损 3a|\dav%  
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 T;#FEzBz  
adjusted profit 经调整的利润;调整后的利润 Wjc'*QCPl  
adjusted surplus 经调整的盈余额;调整后的盈余额 _G0 x3  
adjusted value 经调整的价值;调整后的价值 HTtnXBJ)*H  
adjustment 调整;修订;理算〔保险〕 `{Ul!  
adjustment centre 调剂中心 1Z;iV<d  
adjustment lag 调整过程的时间差距;调整时差 c9Yrw^  
adjustment mechanism 调整机制 8_F1AU? u  
adjustment of loss 亏损调整 <QvOs@i*  
adjustment process 调整过程;调整程序 +v\oOBB)  
adjustment range 调整幅度 NO3/rJ6-  
administered exchange rate 受管制汇率 j#6.Gq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qb4z T  
administration expenses 行政费用 ;nGa.= "L  
administration fee 手续费;行政费 o}!PQ#`M  
administration in bankruptcy 破产管理 ME dWLFf  
administration order 遗产管理令 DrQ`]]jj7  
administrator 管理人;遗产管理人 /E>e"tvss  
administrator of the estate 遗产管理人 [!z,lY>  
admission of debt 债项承认书 u4j5w  
admission of proof 接纳债权证明  XilS!,  
advance 放贷款项;垫付款项;预支款项;预付款项 P%zK;#8V  
advance account 暂支帐目;预付款帐户 _j3fAr(V  
advance compensation 预付补偿金 M`>E|" <  
advance from shareholder 股东垫款 626r^c=  
advance pending reimbursement 预支以待日后付还 rGO8!X 3d  
advanced economy 先进经济体系 :-'qC8C  
advancement 预付;预付财产 ]{iQ21`a-  
advances warrant 垫款令 #*}+J3/  
advancing 贷出 "}!G!k:  
adverse balance 逆差 4Up/p&1@  
adverse exchange 逆汇 MJvp6n  
advertisement addressed to shareholders 在报章刊登的致股东通告 4z? l  
advice for collection 托收通知书 ;aBG,dr}i  
advice of drawing 提款通知书;汇票通知书 `9 L>*  
advice of payment 付款通知 PM+[,H  
Advisory Committee [Securities and Futures Commission] B3BN`mdn>  
谘询委员会〔证券及期货事务监察委员会〕 G2Zer=rC  
Advisory Committee on Diversification 经济多元化谘询委员会 *or(1DXP8  
affidavit 誓章;遗产申报誓章 ise-O1'  
affidavit of no receipt 述明无收款的誓章 "fI6Cpc  
affiliate 联号;联营公司;附属公司 '%D7C=;^  
affiliated company 附属公司;联号;联营公司 ,)XLq8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _L PHPj^Pg  
affordability 负担能力 xwr8`?]y  
African Development Bank [AfDB] 非洲开发银行 "8RSvT<W^5  
after-acquired property 事后取得的财产 ! z**y}<T  
after-hours dealing 市后交易 P'2Qen*  
after-tax profit 税后盈利;税后利润;税后溢利 E3i4=!Y  
agency agreement 代理协议 6-I'>\U~  
agency expenses 代理机构的开支 !?XC1xe~R  
agency fee 代理费 +H.`MZ=  
Agency Law 《代理法》 FtZ?C@1/  
agent 代理人;承销人 ;]iRk  
agent of company 公司代理人 -%~4W?  
agent's fee 代理人费;经纪费 liZxBs :%i  
aggregate 总计;总数;总体数字 q@&6#B  
aggregate amount 总款额;总额 J1vR5wbu  
aggregate assets and liabilities 总体资产与负债 9F vFhY  
aggregate at constant price 按固定价格计算的总体数字 g*Phv|kI  
aggregate demand 总需求 '7/)Ot(  
aggregate gross position 总持仓量 B6"0OIDY"  
aggregate limit 总限额 hc1N ~$3!G  
aggregate of salaries tax 合计薪俸税 `gJ(0#ac  
aggregate performance 总体表现;总体业绩 Gq6*SaTk  
aggregate supply 总体供应 ?`#Khff?  
aggregate surplus 总盈余 y*? Jui Q  
aggregate total 整体总额 nEfK53i_  
aggregate value 总值;合计价值 <[v[ci  
aggregated basis 合计基准 q<J~~'  
aggregated net chargeable income 合计应课税入息实额 nu^436MSOa  
aggregation 合并计算;合计;总和 ]yu:i-SfP  
aggregation of incomes of husband and wife 夫妇入息合并计算 G6/m#  
aggregation of property 财产的总和 >0gW4!7Y  
agio 差价;贴水 ebq4g387X  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;*N5Y}?j'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ),)lzN%!  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >7FHo-H/T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N;d] 14|  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 u y+pP!<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #ABCDi={zA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2/f}S?@   
agreement for a settlement 授产协议 ~@!bsLSMU  
agreement for assignment 转让协议 *#2h/Q.  
agreement for sale 售卖协议;买卖协议 92c HwWZ!  
agreement for sale and purchase 买卖协议 T+$[eWk"a  
agreement for the payment of interest 支付利息协议 B[}6-2<>?C  
agreement for the repayment of money 还款协议 H.;Q+A,8^  
agreement of reinsurance 再保险协议 B1gR5p0  
Agricultural Bank of China 中国农业银行 E@\e$?*X  
air passenger departure tax 飞机乘客离境税 LscGTs,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5s XXM  
airport tax 机场税 5tnlrqC  
alcohol duty 酒精税 fOHxtHM  
alienation 让与;让渡;转让 .VqhV  
alimony 生活费;赡养费 jylD6IT  
All Ordinaries Index [AOI] 所有普通股指数 [?gP;,  
all risks 全险;综合险 QnDg 6m)+  
All Sales Record for Stock Market 《股票市场成交报告》 i@q&5;%%  
Allied Capital Resources Limited 新联财务有限公司 )_:NLo:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1cDF!X]  
allocation letter 拨款信件 ~rm_vo  
allocation of fund 分配款项;预留款项 }qUX=s GG  
allocation of profit 利润分配;溢利分配 NRuNKl.v  
allocation warrant 拨款令 3'Rx=G'  
allotment 分配;配股 I'Hf{Erw  
allotment notice 股份配售通知;配股通知 gr{ DWCK  
allotment of shares 股份分配 z{543~Og59  
allowable 可获宽免;免税的 So6x"1B  
allowable business loss 可扣除的营业亏损 IgzQr >  
allowable expenses 可扣税的支出 3R/bz0 V>  
allowance 免税额;津贴;备抵;准备金 'R)Tn!6  
allowance for debts 债项的免税额 NHt\ U9l'  
allowance for depreciation by wear and tear 耗损折旧免税额 rjP/l6 ~'  
allowance for funeral expenses 殡殓费的免税额 @CoIaUVP  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 lYIH/:T  
allowance for repairs and outgoings 修葺及支出方面的免税额 `XKLU  
allowance to debtor 给债务人的津贴 iCoX& "lb  
alteration of capital 资本更改 "tZe>>I  
alternate trustee 候补受托人 _g8yDfcLG  
amalgamation 合并 ^Pf WG*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y7{?Ip4[  
ambit of charges 征税范围;收费范围 IBGrt^$M  
amended valuation 经修订的估值 LD?sh"?b  
American Commodities Exchange 美国商品交易所 @iiT<  
American Express Bank Limited 美国运通银行 _aphkeqd  
American Stock Exchange 美国证券交易所 / 1RpM]d  
amortization 摊销 #Y! a6h+  
amount due from banks 存放银行同业的款项 5G#n"}T  
amount due from banks abroad 存放海外银行同业的款项 ("@!>|H  
amount due from holding companies 控股公司欠款 F@t3!bj9  
amount due from local banks 存放本港银行同业的款项 <b.D&  
amount due to banks 银行同业的存款 #Z#-Ht  
amount due to banks abroad 海外银行同业的存款 X2_=agEP  
amount due to holding companies 控股公司存款 mq l Z?-  
amount due to local banks 本港银行同业的存款 Ef\ -VKh  
amount due to outport banks 外埠银行同业的存款 hP h-+Hb  
amount for note issue 发行纸币的款额 s~>}a  
amount of bond 担保契据的款额 x;S @bY  
amount of consideration 代价款额 S/ *E,))m  
amount of contribution 供款数额 gUlo]!$  
amount of indebtedness 负债款额 +|v90ed  
amount of principal of the loan 贷款本金额 OI*H,Z "  
amount of rates chargeable 应征差饷数额 wkq 66?  
amount of share capital 股本额 y-k.U%  
amount of sums assured 承保款额 [0of1eCSl  
amount of variation 变动幅度 v19-./H^ j  
amount of vote 拨款数额 4*L_)z&4;  
amount payable 应付款额 @~e5<:|5#  
amount receivable 应收款额 DXo|.!P=3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #E?4E1bnB  
analysis 分析 %>yL1BeA4  
ancillary risk 附属风险 \+etCo   
annual account 周年帐目;周年帐目报表;年度决算;年结 #WuBL_nZ~  
annual accounting date 年结日期 `uFdwO'DD  
annual allowance 每年免税额;年积金;年度津贴;年津 s7<AfaJPF  
annual balance 年度余额 #spCtZE  
annual disposable income 每年可动用收入 >z03{=sAN  
annual estimates 周年预算 ^~dWU>  
annual fee 年费 ]d]]'Hk  
annual general meeting 周年大会 x:;kSh  
annual growth rate 年增率;每年增长率 Q8NX)R  
annual long-term supplement 长期个案每年补助金 QZs!{sZ  
annual pensionable emolument 可供计算退休金的年薪 4Ig;3 ^%71  
annual report 年报 Y73C5.dNcE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :h$$J lP  
annual return 周年报表;周年申报表;每年报税表格 _w{Qtj~s|  
Annual Return Rules 《周年报表规则》 s1rCpzK0  
annual review of consumer prices 每年消费物价回顾 pRqx`5 }  
annual roll-forward basis 逐年延展方式 yfSmDPh  
annual salary 年薪 hM{bavd  
annual statement 年度报表;年度决算表 w(/S?d  
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 AdEMa}u 6  
annuitant 年金受益人 2iOV/=+  
annuity 年金 Z r8*et  
annuity contract 年金合约 \G[$:nS  
annuity on human life 人寿年金 -@s#uA h  
antecedent debt 先前的债项 7r!x1  
ante-dated cheque 倒填日期支票 M7T5 ~/4  
anticipated expenditure 预期开支 Ey2^?  
anticipated net profit 预期纯利 'V{W-W<  
anticipated revenue 预期收入 QY/w  
anti-inflation measure 反通货膨胀措施 zdYjF|  
anti-inflationary stance 反通货膨胀立场 r" y.KD^  
apparent deficit 表面赤字  &HW9Jn  
apparent financial solvency 表面偿债能力 O?2DQY?jT  
apparent partner 表面合伙人 +nL[MSw  
application for personal assessment 个人入息课税申请书 s#11FfF`  
application of fund 资金应用 o4X{L`m  
application to release as liquidator and to destruct the books of accounts and documents Wc#24:OKe3  
申请免除清盘人职务及毁灭帐簿与文件 +2{Lh7Ks  
appointed actuary 委任精算师 wz%-%39q%  
appointed auditor 委任核数师;委任审计师 qna8|3eP  
appointed trustee 委任的受托人 Nc`L;CP  
appointer 委任人 Y|n"dMrL  
apportioned pro rata 按比例分摊 =euni}7a  
apportionment 分配;分摊 +rd+0 `}C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 # ] QZ  
apportionment formula 分摊方程式 wj,=$RX  
apportionment of estate duty 遗产税的分摊 +whDU2 "  
appraisal 估价;评估 q 1,~  
appreciable growth 可观增长 fu5=k:/c  
appreciable impact 显着影响 A&VG~r$  
appreciable increase 可观增长 KPF1cJ2N  
appreciation 增值;升值 QV!up^Zso  
appreciation against other currencies 相对其他货币升值 2ESo2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >A= f 1DF  
appreciation tax 增值税 r; {.%s7  
appropriation 拨款;拨用;拨付 Ew N}l  
appropriation account 拨款帐目 aOp\91  
Appropriation Bill 拨款法案 ~Y;*u]^  
appropriation-in-aid system 补助拨款办法 #mF"1QW  
approved assets 核准资产 K-4PI+qQ\  
approved basket stock 认可一篮子证券 _b 0& !l<  
approved budget 核准预算 n S=W1zf  
approved charitable donation 认可慈善捐款 HfVZ~PP  
approved charitable institution 认可慈善机构 1#x0q:6  
approved currency 核准货币;认可货币 Da|z"I x  
approved estimates 核准预算 mt .sucT  
approved estimates of expenditure 核准开支预算 ]9CFIh  
approved overseas insurer 核准海外保险人 ^!d3=}:0  
approved overseas trust company 核准海外信托公司 vN:Ng  
approved pooled investment fund 核准汇集投资基金 >6T8^Nt  
approved provident fund scheme 认可公积金计划 )GpK@R]{  
approved provision 核准拨款 d=(mw_-?  
approved redeemable share 核准可赎回股份 LoV<:|GTI  
approved regional stock 认可地区性证券 jp,4h4C^)  
approved retirement scheme 认可退休金计划 K0~rN.C!0  
approved subordinated loan 核准附属贷款 9w"*y#_  
arbitrage 套戥;套汇;套利 zPO9!?7|  
arbitrageur 套戥者;套汇者 V!Uc(  
arbitrary amount 临时款项 6m93puY`7  
arrangement 措施;安排;协定 K1KreYlF  
arrears 欠款 N7"W{"3D  
arrears of pay 欠付薪酬 L0,'mS  
arrears of revenue 逾期未收税款;逾期未收的帐项 2G7Wi!J  
articles of association 组织章程;组织细则;组织章程细则 @{Q4^'K"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )5, v!X)  
ascertainment of profit 确定利润 =bOW~0Z1  
"Asia Clear" “亚洲结算系统” )`:UP~)H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]Ze1s02(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )7F/O3Tq  
Asian Development Fund [ADF] 亚洲发展基金 4RO}<$Nx}  
Asian dollar bond 亚洲美元债券 4s- !7  
Asian dollar market 亚洲美元市场 e ,(mR+a8  
Asian dollar rate 亚洲美元利率 vsPu*[%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =cI(d ,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P pb\6|*  
asked price 沽盘;喊价;索价;卖方报价 fhiM U8(&  
assessable income 应评税入息 V gWRW7Se  
assessable loss 应评税亏损 ^q5#ihM  
assessable profit 应评税利润 XS#Qu=,-  
assessable value 应评税值 Hl"N}   
assessed profit 估定利润 #mdc[.  
assessed value 经评估价值 o!Zb0/AP)  
assessment 评税;评定;估价;评税单 K+eM   
assessment number 评税编号;估价编号 [0!(xp^  
assessment of additional tax 补加税评税 01]f2.5  
assessment of performance 业绩评估;实绩评价 d{?LD?,)  
Assessor 评税主任 D*jM1w_`  
asset price bubbles 资产价格泡沫 pi(m7Ci"  
asset-backed securities 具资产保证的证券 S jqpec8  
assets accretion 资产增值 9[4xFE?|  
assets and liabilities 资产与负债 Wr 4,YQM  
assets betterment statement 资产递增表;资产改进表 /uc>@!F  
assets lending 实物放款;有抵押贷款 N~Jda o  
assets of the company passing on the death 死者去世时转移的公司资产 r!v\"6:OM  
assets pledged as security for liabilities 用作负债抵押的资产 A.SvA Yn  
assets portfolio 资产投资组合 ?,z}%p  
assets price 资产价格 $Sq:q0  
assets quality 资产质素 )lkjqFQ(  
assets realization 资产变现 `Di{}/2  
assets refinancing arrangement 资产再集资安排 Oketwa  
assets securitization 资产证券化 J.a]K[ci  
assets situated outside Hong Kong 在香港以外地方的资产 x2xRBkRg=  
assets stripping 削减资产;拆卖资产 sJZ iI}Xc  
assets value 资产值 6nn *]|7  
assignee 承让人 /~1+i'7V.,  
assignment 转让;转让书;转让契 llq<egZpm  
assignment of interest 权益转让 dysS9a,  
assignment of letters patent and trade mark 专利证书及商标转让 %9"H  
assignment of property 物业转让;物业转让书 [Xkx_B  
assignment right 转让权 _a, s )  
assignor 转让人 \bXa&Lq  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =;L|gtH"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 UQsN'r\tS  
associate member 附属会员 \z$= K  
associated body corporate 相联法人团体 j 7B!h|  
associated company 相联公司;联属公司 )%TmAaj9d  
associated corporation 相联法团 F,kZU$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F59 TZI  
公认会计师公会〔英国〕 W9&=xs6  
Association of Futures Exchange Brokers 香港期货经纪协会 }e1ZbmW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &]Tmxh(  
association of underwriters 承保人组织 l1I#QB@5n  
assumption of control 接管 WJi]t93  
assurance 担保;保险;转易;转易书 7V>M]  
assurance of interest 权益的转易 Uo49*Mr  
at 19XX price 按一九XX年价格计算 ?,/ }`3Vw  
at a discount 按赔价计算;按贴水价格计算;打折扣 (3e 2c  
at a premium 按溢价计算;按升水价格计算 kJU2C=m@e2  
at call 通知付款;按通知  " bG2:  
at constant market price 按固定市价计算 u8^lB7!e/  
at constant price 按固定价格计算 `[A];]  
at cost 按成本计算  *CMx-_  
at current market price 按当时市价计算;按现时市价计算 BT$_@%ea&  
at current price 按当时价格计算;按现时价格计算 )J |6-C  
at factor cost 按要素成本计算;按生产要素成本计算 TeQV?ZQ#}  
at money-of-the-day price 按付款当日价格计算 rv;3~'V  
at or better 按指定或较佳价位〔买卖指令〕 :RYTL'hes  
at par 按面值计算;平价 ceA9) {  
at sight 见票即付 }V>T M{  
at the close 按收市盘 U$g?!Yl0  
at the opening 按开市盘 f);FoVa6  
attestation 见证;见证条款 MV"=19]  
at-the-money option 平价期权 #yen8SskB  
attorney 受权人;受托代表人 4-w{BZuS  
attornment 新拥有人承认书 ZCw]m#lS  
attributable profit 可归属利润 e20-h3h+  
attributable share value 可归属股份价值 { w_e9Wbi  
Auckland Stock Exchange 奥克兰证券交易所 ooGM$U  
auction 拍卖 buC{ r,  
auctioneer 拍卖商 $b\P|#A  
audit 审计;核数 x-c"%Z|  
Audit Commission 审计署 bt *k.=p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] d9ihhqq3}  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Bvj0^fSm  
audit review 帐目审查 #ob/p#k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G}*hM$F  
audited account 审计帐目;经审计的帐目 )u">it+  
audited annual account 经审计的周年帐目 *hrd5na  
audited balance sheet 经审计的资产负债表 +\'t E~V  
auditor 核数师;核数主任;审计师 L];b< *d  
auditor's certificate 核数师证明书;审计师证明书 rQXzR  
auditor's report 核数师报告;审计师报告 |ZBw<f  
Aussie bond 澳元债券 *:1ey{w:  
austerity budget 紧缩预算 y(Td/rY.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9uY'E'm*  
Australia All Ordinaries Index 澳洲所有普通股票指数 <3iMRe  
Australian Dollar [AUD] 澳元 0(I j%Wi,  
Australian Options Market 澳大利亚期权市场 $'TM0Yu,  
Australian Securities Commission 澳洲证券事务监察委员会 49P 4b<1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )0MB9RMk1  
Australian Stock Exchange 澳大利亚证券交易所 \v{=gK  
Austrian Schilling [ATS] 奥地利先令 V~bD)?M  
authentication 认证;鉴证 X]=t>   
authority to purchase 委托购买证;委购书 ;<5q]/IHK  
authorization 认可;核准;授权;授权书 R]dg_Da  
authorization by direction 指示授权 d-m7 }2c  
authorization by instruction 指令授权 l:%GH  
authorization by warrant 令状授权 0YzpZW"+  
authorization of unit trust 单位信托的认可 V)^+?B)T  
authorized agent 指定代理人 +p^u^a  
authorized capital 法定资本 neh(<>  
authorized clerk 出市员 ;jPXs  
authorized dealer 认可交易商 <VcQ{F  
authorized financial institution 认可财务机构 MDN--p08  
authorized fund 认可基金 BVm0{*-[|  
authorized fund house 获授权的基金公司;认可基金公司 DlT{`  
authorized institution 认可机构 Mtv?:q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BY*Q_Et  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E4!Fupkpf  
authorized insurer 获授权保险人;获认可承保人 A >$I -T+  
authorized investment 特准投资项目 'S~5"6r  
authorized person 获授权人 ~ 1pr~  
authorized representative 获授权代表 l~.-e^p?  
authorized share capital 法定股本 JRFtsio*  
automated quotation system 自动报价系统 +V+a4lU14  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /=h` L ,  
自动交易系统〔香港期货交易所有限公司〕 [Q =N n  
automatic adjustment mechanism 自动调整机制 HDKbF/  
automatic adjustment system 自动调整系统 -8Xf0_  
Automatic Clearing House 自动票据交换所 BHw, 4#F1;  
automatic exchange rates accumulation system 自动化汇率累集系统 . .-hAH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5r_|yu  
automatic teller machine [ATM] 自动柜员机 D0C y^_  
autopay 自动转帐  IB<d  
available assets 可用资产 t Pf40`@  
available fiscal reserve 现存财政储备 $cR{o#  
available profit 可用利润 i!cCMh8  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 p7Cs.2>M>S  
average 平均;平均数;海损 ~Z+%d9ode  
average basic salary 平均基本薪金 KG@8RtHsQ  
average consumer expenditure 平均消费开支;一般消费开支 8f7>?BUS,  
average cost 平均成本 | 3%8&@ho  
average cost of land production 增辟土地平均成本 7|D+Ihy;  
average daily turnover 平均每日成交额 oE~RyS X  
average daily wage rate 平均每日工资率 OTp]Xe/  
average expenditure pattern 平均开支模式 \1`O_DF~o  
average growth rate 平均增长率 : jx4{V  
average net fixed assets 固定资产平均净值 X|[`P<'N<  
average of relatives 相对价格平均数 Y~Ifj,\  
average price 平均价格 IAEAhqp  
average propensity to consume 平均消费倾向;一般消费倾向 4=.so~9odX  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2(nlJ7R  
average rate 平均率 :!/8 Hv  
average revenue 平均收入;平均收益 bfO=;S]b!  
average stock 平均库存;平均存货 `kr?j:g  
average yearly rent 平均年租 a> )f=uS  
avoidance of double taxation 避免双重课税 HqTjl4ai  
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 L]Mo;kT<Q  
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