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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: tN1xZW:  
A share A股;甲类股份 X%rsa7H3J  
abatement of tax 减税;减扣免税额 !YVGT <  
ABN AMRO Bank N.V. 荷兰银行 }5]2tH${  
above-the-line expenditure 线上项目支出;经常预算支出 uEui{_2$  
above-the-line receipt 线上项目收入;经常预算收入 {$xt.<  
ABSA Asia Limited 南非联合亚洲有限公司 NXHe;G  
absolute change 绝对数值变更 u8Ak2:   
absolute expenditure 实际开支 \` U=pZJ  
absolute guideline figure 绝对准则数字 q/#p ol  
absolute interest 绝对权益 J:Idt}@z  
absolute order of discharge 绝对破产解除令 /nWBol,  
absolute profit margin 绝对利润幅度 SUC'o"  
absolute value 实值;绝对值 fvBL? x  
absolutely vested interest 绝对既得权益 f"RS,]  
absorbed cost 已吸收成本;已分摊成本 4..M *U  
absorption 吸收;分摊;合并 [JVEKc ym  
absorption rate 吸收率;摊配率;分摊率 !*e1F9k  
ACB Finance Limited 亚洲商业财务有限公司 c4V%>A  
acceptable form of reciprocity 合理的互惠条件 iz%wozf  
acceptable rate 适当利率;适当汇率 cXod43  
acceptance agreement 承兑协议 \)`OEGdOR\  
acceptance for honour 参加承兑 ko{7^]gR  
acceptor 承兑人;接受人;受票人 U[EZ, 7n8  
acceptor for honour 参加承兑人 YN}vAFR`  
accident insurance 意外保险 1Eh6ti  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y?v{V>;*A  
accident insurance scheme 意外保险计划 8AQ__&nT  
accident year basis 意外年度基准 wQ9?Z.-$  
accommodation 通融;贷款 nq5qUErew  
accommodation bill 通融票据;空头票据 6^e}^~|  
accommodation party 汇票代发人 10d.&vNw  
account balance 帐户余额;帐户结余 IhjZ{oV/@  
account book 帐簿 XY^]nm-{I  
account collected in advance 预收款项  35%\"Y?  
account current book 往来帐簿 )_olJCdaP^  
account of after-acquired property 事后取得的财产报告 BIh^b?:zU  
account of defaulter 拖欠帐目 Mz6PH)e;  
account payable 应付帐款 `Kbf]"4q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8+@j %l j  
account receivable 应收帐款 hQ ?zc_ 3  
account receivable report 应收帐款报表 fSF_O}kLp  
account statement 结单;帐单;会计财务报表 gY&WH9sp?9  
account title 帐户名称;会计科目 s[bQO1g;*  
accountant's report 会计师报告 \IaUsx"#o{  
Accountant's Report Rules 会计师报告规则 I%:\"g"c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 U#Wg"W{  
Accounting Arrangements 《会计安排》 WZM  
accounting basis 会计基础 UR~s\m  
accounting by Official Receiver 破产管理署署长呈交的帐目 ub;:"ns}  
Accounting Circular 《会计通告》 NHiac(&*  
accounting class 会计类别 p""\uG'  
accounting date 记帐日期;会计结算日期 +"1fr  
accounting for money 款项核算 .XT]\'vW  
Accounting Officer 会计主任 -v! ;  
accounting period 会计报告期;会计期 gA}?X  
accounting policy 会计政策;会计方针 zfw=U \  
accounting practice 会计惯例 qV0GpVJZU?  
accounting principle 会计准则 wxo*\WLe  
accounting record 会计记录 MY}/h@  
accounting report 会计报告 A{p_I<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I(H9-!&  
Accounting Society of China 中国会计学会 Z4oD6k5oc  
accounting statement 会计报表 +rJDDIb  
accounting system 会计制度;会计系统 :s*t\09V7  
accounting transaction 会计事项;帐务交易 K7R!E,oPg  
accounting treatment 会计处理 o3$dl`'  
accounting year 会计年度 I0*N "07n  
accretion 增值;添加 X-*LA*xbN  
accrual 应计项目;应累算数目 fjCFJ_  
accrual basis 应计制;权责发生制 d$^ @$E2f  
accrual basis accounting 应计制会计;权责发生制会计 y* :C~  
accrue 应累算;应计 V|G*9^Y  
accrued benefit 应累算利益 3rBID  
accrued charges 应计费用 <JIqkGeAi  
accrued cumulative preference share dividend 应累算的累积优先股股息 $R%tD.d3  
accrued expenses 应累算费用 6of9lO:  
accrued interest payable 应付利息;应计未付利息 S!rVq,| d  
accrued interest receivable 应收利息;应计未收利息 ,BFw-A  
accrued right 累算权益 sJ{r+wY  
accruing profit 应累算的利润 8<Pi}RH  
accumulated fiscal reserve 累积财政储备 ~b @"ir+g4  
accumulated profit 累积利润;滚存溢利 Z((e-T#,  
accumulated reserve 累积储备 5"y)<VLJX  
accumulation of surplus income 累积收益盈余 A4g,)  
acquired assets 既得资产 gO{$p q}  
acquisition 收购;购置;取得 cJf&R^[T  
acquisition cost 购置成本 )t((x  
acquisition expenses 购置费用 l9e=dV:pH  
acquisition of 100% interest 收购全部股权 9k \M<jA  
acquisition of control 取得控制权 *cZ7?  
acquisition of fixed assets 购置固定资产 M@JW/~p'  
acquisition of shell “买壳” nDcH;_<;9a  
acquisition price 收购价 h$mGaw vZ~  
act of God 天灾 PhAD: A  
acting partner 执事合伙人 {#~A `crO  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -<L5;  
active partner 积极参与的合伙人 wrc1N?[bn  
active trading 交投活跃 8"TlWHF`  
actual circulation 实际流通 jn`5{ ]D  
actual cost 实际成本 W[sQ_Z1C  
actual expenditure 实际开支;实际支出 z%BX^b$Hj  
actual income 实际入息;实际收入;实际收益 E@EP9X >  
actual market 现货市场 &c}2[=  
actual price 现货价;实际价格 PjofW%7F  
actual profit 实际利润 I@5$<SN  
actual quotation 实盘;实际价位;实际报价 YC$>D? FW  
actual year basis 按实际年度计算 K4 -_a{)/  
actuals 实货 (|#%omLL  
actuarial investigation 精算调查 MV w.Fl  
actuarial principle 精算原则 R13V }yL  
actuarial report 精算师报告 U&43/;<,  
Actuarial Society of Hong Kong 香港精算学会 X"vDFE`?  
actuarial valuation 精算师估值 5 `@yX[G  
actuary 精算师 3,EtyJ3[Bh  
ad referendum agreement 暂定协议;有待覆核的协定 f:t j   
ad valorem duty 从价税;按值征税 ]TJ258P}  
ad valorem duty system 从价税制 1;PI%++  
ad valorem fee 从价费 97 ,Yq3  
ad valorem tariff 从价关税 ;O|u`fAqT  
additional allowance 额外免税额 Rn`DUYg  
additional amount for unexpired risk 未过期风险的额外款额 9R">l5u  
additional assessable profit 补加应评税利润 4 L 5$=V  
additional assessment 补加评税 JP(0/?Q  
additional commitment 额外承担 | #b/EA9  
additional commitment vote 额外承担拨款 qQIX:HWDKZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8)M WC:  
additional dependent parent allowance 供养父母额外免税额 !@*= b1  
additional provision 额外拨款 {6%-/$LX  
additional stamp duty 附加印花税 scTt53v^  
additional tax 补加税罚款;补加税款 kGL3*x  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Z +O< IF%  
adjudged bankrupt 被裁定破产 |tU wlc>  
adjudicated bankrupt 裁定破产人 w+Gav4  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2R ^6L@fw  
adjudication of bankruptcy 裁定破产;宣告破产 _0ZU I^#  
adjudication of insolvency 裁定无力偿还债务 k)[c!\a[i  
adjusted actual 经调整的实数;调整后的实数 R<vbhB/lU  
adjusted current assets 经调整的流动资产;调整后的流动资产 GHo mk##0E  
adjusted figure 经调整的数字;调整后的数额 u/NcX  
adjusted liabilities 经调整的负债;调整后的负债 B~M6l7^?  
adjusted loss 经调整的亏损;调整后的亏损 of GoaH*h  
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 g[HuIn/  
adjusted profit 经调整的利润;调整后的利润 ^go3F{; 4i  
adjusted surplus 经调整的盈余额;调整后的盈余额 oad /xbp@/  
adjusted value 经调整的价值;调整后的价值 $e{[fm x  
adjustment 调整;修订;理算〔保险〕 7G7"Zule*j  
adjustment centre 调剂中心 8F'm#0  
adjustment lag 调整过程的时间差距;调整时差 s}yN_D+V  
adjustment mechanism 调整机制 TA8  
adjustment of loss 亏损调整 O OXP1L  
adjustment process 调整过程;调整程序 -%Ce  
adjustment range 调整幅度 ,b5vnW\  
administered exchange rate 受管制汇率 N7KG_o%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  (^B=>  
administration expenses 行政费用 ?>I  
administration fee 手续费;行政费 V6h8+|hK  
administration in bankruptcy 破产管理 ks %arm&  
administration order 遗产管理令 r:Q=6j,  
administrator 管理人;遗产管理人 3.g4X?=zd  
administrator of the estate 遗产管理人 $dWYu"2C D  
admission of debt 债项承认书 ~;YkR'q0_  
admission of proof 接纳债权证明 kBnb9'.A1  
advance 放贷款项;垫付款项;预支款项;预付款项 Rlm28  
advance account 暂支帐目;预付款帐户 8H T3C\$s  
advance compensation 预付补偿金 +F%tBUY{<  
advance from shareholder 股东垫款 Ct zW do.  
advance pending reimbursement 预支以待日后付还 .JJ50p  
advanced economy 先进经济体系 "zzb`T[8  
advancement 预付;预付财产 ~=t9-AF-  
advances warrant 垫款令 hs:iyr]@9  
advancing 贷出 ie>mOsz  
adverse balance 逆差 8J- ?bo  
adverse exchange 逆汇 Z6Z/Y()4Tl  
advertisement addressed to shareholders 在报章刊登的致股东通告 xP;>p| M  
advice for collection 托收通知书 s?&S<k-=fr  
advice of drawing 提款通知书;汇票通知书 (_+ux1h6^  
advice of payment 付款通知 [d-Y1  
Advisory Committee [Securities and Futures Commission] R=$}uDFmW  
谘询委员会〔证券及期货事务监察委员会〕 $9xp@8b\_  
Advisory Committee on Diversification 经济多元化谘询委员会 e.#,9  
affidavit 誓章;遗产申报誓章 (d* | |"  
affidavit of no receipt 述明无收款的誓章 QC&,C}t,  
affiliate 联号;联营公司;附属公司 WS?Y8~+{5  
affiliated company 附属公司;联号;联营公司 k*C[-5&#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *UXa.kT@  
affordability 负担能力 \PFjw9s  
African Development Bank [AfDB] 非洲开发银行 ,H<nNBv 3M  
after-acquired property 事后取得的财产 9 g- 8u+&  
after-hours dealing 市后交易 .u=|h3&  
after-tax profit 税后盈利;税后利润;税后溢利 "`%UC#  
agency agreement 代理协议 hN\sC9a1  
agency expenses 代理机构的开支 dTlEEgR  
agency fee 代理费 jxt]Z3a~0  
Agency Law 《代理法》 {*r!oD!'  
agent 代理人;承销人 T|j=,2_  
agent of company 公司代理人 =vriraV"  
agent's fee 代理人费;经纪费 q_L. Sy|)  
aggregate 总计;总数;总体数字 !R#PJH/TM  
aggregate amount 总款额;总额 sIl&\g<b  
aggregate assets and liabilities 总体资产与负债 ]2ycJ >w  
aggregate at constant price 按固定价格计算的总体数字 4L4u<  
aggregate demand 总需求 #XqiXM~^R  
aggregate gross position 总持仓量 l Ft&cy2  
aggregate limit 总限额 tp }Bz&V  
aggregate of salaries tax 合计薪俸税 wlslG^^(!  
aggregate performance 总体表现;总体业绩 Fg'{K%t4  
aggregate supply 总体供应 )vg@Kc26  
aggregate surplus 总盈余 PlT_]p  
aggregate total 整体总额 \OWxf[  
aggregate value 总值;合计价值 Lxv_{~I*  
aggregated basis 合计基准 tw.z5  
aggregated net chargeable income 合计应课税入息实额 Uyeo0B"  
aggregation 合并计算;合计;总和 wuXH'  
aggregation of incomes of husband and wife 夫妇入息合并计算 %da-/[  
aggregation of property 财产的总和 zwP*7u$CH  
agio 差价;贴水 \%%M>4c  
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》 ;XlCd[J<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sJl>evw  
《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》 Z:V<P,N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $ 9E"{6;@  
《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》 hx/A215L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b^()[4M;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PL!dkaD^y>  
agreement for a settlement 授产协议 =4U$9jo!;  
agreement for assignment 转让协议 ,JTyOBB<I  
agreement for sale 售卖协议;买卖协议 "A5z!6T{  
agreement for sale and purchase 买卖协议 L'"c;FF02i  
agreement for the payment of interest 支付利息协议 x&m(h1h  
agreement for the repayment of money 还款协议 $(08!U  
agreement of reinsurance 再保险协议 mv`b3 $  
Agricultural Bank of China 中国农业银行 nPl,qcyY  
air passenger departure tax 飞机乘客离境税 ?P#\ CW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %|f@WxNrU  
airport tax 机场税 ~x@V"rxGw  
alcohol duty 酒精税 F[F  NtZ  
alienation 让与;让渡;转让 0;*[}M]Z  
alimony 生活费;赡养费 /q7$"wP  
All Ordinaries Index [AOI] 所有普通股指数 >?G!>kw  
all risks 全险;综合险 ljz=u;O)  
All Sales Record for Stock Market 《股票市场成交报告》 EU'rdG*t/R  
Allied Capital Resources Limited 新联财务有限公司 k)y<iHR_o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A1z<2.R  
allocation letter 拨款信件 Y$j !-l5z  
allocation of fund 分配款项;预留款项 hewc5vrL  
allocation of profit 利润分配;溢利分配 0m\( @2E  
allocation warrant 拨款令 m`Z.xIA7;  
allotment 分配;配股 g:p` .KuB  
allotment notice 股份配售通知;配股通知 +JXn   
allotment of shares 股份分配 A_2lG!! 6  
allowable 可获宽免;免税的 v;}MHl  
allowable business loss 可扣除的营业亏损 CP$,fj  
allowable expenses 可扣税的支出 ~3-+~y=o~  
allowance 免税额;津贴;备抵;准备金 ?[WUix;  
allowance for debts 债项的免税额 -yu$Mm  
allowance for depreciation by wear and tear 耗损折旧免税额 s&wm^R  
allowance for funeral expenses 殡殓费的免税额 hAP2DeT$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )|5mW  
allowance for repairs and outgoings 修葺及支出方面的免税额 =KD[#au6a  
allowance to debtor 给债务人的津贴 t#-4edB,  
alteration of capital 资本更改 +Q[SddI  
alternate trustee 候补受托人 M-F{I%Vx  
amalgamation 合并 :6m"}8*q8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AI,E9  
ambit of charges 征税范围;收费范围 300[2}Y]  
amended valuation 经修订的估值 9+.3GRt7  
American Commodities Exchange 美国商品交易所 /c4$m3?]  
American Express Bank Limited 美国运通银行 p!<PRms@  
American Stock Exchange 美国证券交易所 )oM% N  
amortization 摊销 uaCI2I  
amount due from banks 存放银行同业的款项 ) :Px`] 5  
amount due from banks abroad 存放海外银行同业的款项 &XXr5ne~C  
amount due from holding companies 控股公司欠款 L&]{GNw  
amount due from local banks 存放本港银行同业的款项 Imyw-8/;  
amount due to banks 银行同业的存款 8|+@A1)&4  
amount due to banks abroad 海外银行同业的存款 LA(/UA3Izd  
amount due to holding companies 控股公司存款 kK0zb{  
amount due to local banks 本港银行同业的存款 9'|_1Q.b^  
amount due to outport banks 外埠银行同业的存款 J%!vhQ  
amount for note issue 发行纸币的款额 9J<vkxG9`  
amount of bond 担保契据的款额 jxYze/I  
amount of consideration 代价款额 /R6\_oM  
amount of contribution 供款数额 gl2l%]=\'  
amount of indebtedness 负债款额 e<~bDFH  
amount of principal of the loan 贷款本金额 OF;"%IW~}  
amount of rates chargeable 应征差饷数额 &0d5".|s  
amount of share capital 股本额 T)e Uo  
amount of sums assured 承保款额 aqQ  U7  
amount of variation 变动幅度 fj9&J[  
amount of vote 拨款数额 bz [?M}  
amount payable 应付款额 BgB0   
amount receivable 应收款额 [g=4'4EZc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8M BY3F  
analysis 分析 wARd^Iw  
ancillary risk 附属风险 Kv#Q$$)r  
annual account 周年帐目;周年帐目报表;年度决算;年结 `nc=@" 1  
annual accounting date 年结日期 n*#HokX  
annual allowance 每年免税额;年积金;年度津贴;年津 _U,Hi?b"$}  
annual balance 年度余额 t+,2 p|B  
annual disposable income 每年可动用收入 0a,B&o1  
annual estimates 周年预算 UA4MtTp`  
annual fee 年费 9tmnx')_  
annual general meeting 周年大会 GK3cQw  
annual growth rate 年增率;每年增长率 :01B)~^  
annual long-term supplement 长期个案每年补助金 @Yw42`> !s  
annual pensionable emolument 可供计算退休金的年薪 azRp4~2?  
annual report 年报 >]Dn,*R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BXytAz3  
annual return 周年报表;周年申报表;每年报税表格 /NuO>kQa  
Annual Return Rules 《周年报表规则》 k? ,/om1  
annual review of consumer prices 每年消费物价回顾 U_UN& /f  
annual roll-forward basis 逐年延展方式 3 [O+wVv  
annual salary 年薪 f/m0,EERk  
annual statement 年度报表;年度决算表 uw@-.N^  
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 fEGnI\  
annuitant 年金受益人 Tv|i CYB?  
annuity 年金 {T0Au{88H  
annuity contract 年金合约 lj+&3<E  
annuity on human life 人寿年金 'HL.W](  
antecedent debt 先前的债项 $wl_  
ante-dated cheque 倒填日期支票 )t2eg1a:  
anticipated expenditure 预期开支 c;n\HYk  
anticipated net profit 预期纯利 Lg-!,Y   
anticipated revenue 预期收入 Q*e\I8R}  
anti-inflation measure 反通货膨胀措施 dkQP.Tj$i  
anti-inflationary stance 反通货膨胀立场 xlc2,L;i  
apparent deficit 表面赤字 O6">Io5  
apparent financial solvency 表面偿债能力 :1v.Jk  
apparent partner 表面合伙人 A3J=,aRI_v  
application for personal assessment 个人入息课税申请书 )vY)Mg  
application of fund 资金应用  / w[Tu  
application to release as liquidator and to destruct the books of accounts and documents yEkwdx5!(  
申请免除清盘人职务及毁灭帐簿与文件 ^pqJz^PO.  
appointed actuary 委任精算师 Q4g69IE  
appointed auditor 委任核数师;委任审计师 Y+0GJuBf  
appointed trustee 委任的受托人 hANe$10=H  
appointer 委任人 vVjk9_Ul  
apportioned pro rata 按比例分摊 SXNde@% {  
apportionment 分配;分摊 1`~.!yd8(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [88PCA:  
apportionment formula 分摊方程式 EbJc%%c  
apportionment of estate duty 遗产税的分摊 XXXQAY-,C  
appraisal 估价;评估 vu:] [2"0  
appreciable growth 可观增长 m.lzkS]P  
appreciable impact 显着影响 "}S6a?]V  
appreciable increase 可观增长 !';;q  
appreciation 增值;升值 ( yB]$  
appreciation against other currencies 相对其他货币升值 Qn;,OB k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \]3[Xw-$  
appreciation tax 增值税 O]oH}#5b  
appropriation 拨款;拨用;拨付 N]F}Z#h  
appropriation account 拨款帐目 ku#WQL  
Appropriation Bill 拨款法案 M5N #xgR  
appropriation-in-aid system 补助拨款办法 m@",Zr `f=  
approved assets 核准资产 HzsQ`M4cA  
approved basket stock 认可一篮子证券 gIKQip<  
approved budget 核准预算 3MDs?qx>s  
approved charitable donation 认可慈善捐款 P]2V~I/X  
approved charitable institution 认可慈善机构 &#!1 Y[e^  
approved currency 核准货币;认可货币 a/[)A _-  
approved estimates 核准预算 l;B  
approved estimates of expenditure 核准开支预算 `(E$-m-~jH  
approved overseas insurer 核准海外保险人 bzECNi5^  
approved overseas trust company 核准海外信托公司 =}Yz[-I  
approved pooled investment fund 核准汇集投资基金 O<MO2U+^x  
approved provident fund scheme 认可公积金计划 Y<_;8%S  
approved provision 核准拨款 zu 7Fq]zD  
approved redeemable share 核准可赎回股份 k[y^7, r  
approved regional stock 认可地区性证券 xrv0%  
approved retirement scheme 认可退休金计划 X,}(MW  
approved subordinated loan 核准附属贷款 hUEA)c  
arbitrage 套戥;套汇;套利 jVqpokWH  
arbitrageur 套戥者;套汇者 +fQJ#?N2n  
arbitrary amount 临时款项 /. >%IcK  
arrangement 措施;安排;协定 ZzxWKIE'c  
arrears 欠款 1jpft3*x  
arrears of pay 欠付薪酬 gJ^taUE  
arrears of revenue 逾期未收税款;逾期未收的帐项 *JZlG%z  
articles of association 组织章程;组织细则;组织章程细则 Vd'=Fe;eB  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 s@ 6Jz\<E  
ascertainment of profit 确定利润 \m=k~Cf:f  
"Asia Clear" “亚洲结算系统” ]Qe"S>,?`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Of}C.N8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m^w{:\p  
Asian Development Fund [ADF] 亚洲发展基金 $oPc,zS-gL  
Asian dollar bond 亚洲美元债券 }T}xVd0  
Asian dollar market 亚洲美元市场 t/l<X]o  
Asian dollar rate 亚洲美元利率 lNTbd"}$:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R \]C;@J<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "]\3t;IT  
asked price 沽盘;喊价;索价;卖方报价 Rr}m(e=  
assessable income 应评税入息 X8wtdd]64  
assessable loss 应评税亏损 D  ,[yx='  
assessable profit 应评税利润 uQ7lC~  
assessable value 应评税值 nYe:$t3F=  
assessed profit 估定利润 9Q'[>P=1  
assessed value 经评估价值 p1W6s0L  
assessment 评税;评定;估价;评税单 )KGz -!1c  
assessment number 评税编号;估价编号 1MmEP  
assessment of additional tax 补加税评税 Qj$w7*U  
assessment of performance 业绩评估;实绩评价 *,~L_)vWO  
Assessor 评税主任 <(H<*Xf9  
asset price bubbles 资产价格泡沫 0%)T]SDS  
asset-backed securities 具资产保证的证券 k= &n>P  
assets accretion 资产增值 }7_$[r'_oI  
assets and liabilities 资产与负债 u'T-}95 V  
assets betterment statement 资产递增表;资产改进表 gdq6jz  
assets lending 实物放款;有抵押贷款 }_('3C,Ba  
assets of the company passing on the death 死者去世时转移的公司资产 &(e5*Q  
assets pledged as security for liabilities 用作负债抵押的资产 cwzgIm+  
assets portfolio 资产投资组合 /rky  
assets price 资产价格 :zNNtv iA  
assets quality 资产质素 9'@G7*Yn  
assets realization 资产变现 G&YcXyH  
assets refinancing arrangement 资产再集资安排 +r&:c[  
assets securitization 资产证券化 /y6I I$AvM  
assets situated outside Hong Kong 在香港以外地方的资产 f .$*9Fkw  
assets stripping 削减资产;拆卖资产 ZB} A^X  
assets value 资产值 oxdX2"WwU  
assignee 承让人 B{p74 >  
assignment 转让;转让书;转让契 H!>>|6OPF  
assignment of interest 权益转让 v["_t/_  
assignment of letters patent and trade mark 专利证书及商标转让 !~V^GlY  
assignment of property 物业转让;物业转让书 h4+*ssnYV  
assignment right 转让权 %0Qq~J@Lu  
assignor 转让人 e1%kW1Z9  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %?Q&a ]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G6+6u Wvl  
associate member 附属会员 )PW|RW  
associated body corporate 相联法人团体 EY:H\4)  
associated company 相联公司;联属公司 p}5413z5Z=  
associated corporation 相联法团 Kr;=4xg=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G*jq5_6  
公认会计师公会〔英国〕 +L@\/=;G  
Association of Futures Exchange Brokers 香港期货经纪协会 L27WDm^)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z;ku*IV  
association of underwriters 承保人组织 _"*s x-  
assumption of control 接管 UtQCTNjC{  
assurance 担保;保险;转易;转易书 zx*D)i5-  
assurance of interest 权益的转易 hljKBx ~  
at 19XX price 按一九XX年价格计算 _O ;4>  
at a discount 按赔价计算;按贴水价格计算;打折扣 CGkx_E]  
at a premium 按溢价计算;按升水价格计算 B^/k`h6J  
at call 通知付款;按通知 ~>P(nI  
at constant market price 按固定市价计算 yH>C7M7 t  
at constant price 按固定价格计算 YBR)S_C$_  
at cost 按成本计算 Z`U+ a  
at current market price 按当时市价计算;按现时市价计算 Tu5p`p3-j  
at current price 按当时价格计算;按现时价格计算 ael] {'h]  
at factor cost 按要素成本计算;按生产要素成本计算 !IA\c(c^  
at money-of-the-day price 按付款当日价格计算 .!Kqcz% A  
at or better 按指定或较佳价位〔买卖指令〕 \CV HtV  
at par 按面值计算;平价 Xo&\~b#-  
at sight 见票即付 YD0hDp  
at the close 按收市盘 VR\}*@pNp  
at the opening 按开市盘 M"bG(a(6:  
attestation 见证;见证条款 e`q*'u1?  
at-the-money option 平价期权 =Y5m% ,Bq  
attorney 受权人;受托代表人 -GM"gkz  
attornment 新拥有人承认书 Tj{3#?]Ho  
attributable profit 可归属利润 .wyuB;:  
attributable share value 可归属股份价值 $G5:/,Q  
Auckland Stock Exchange 奥克兰证券交易所 .U44p*I  
auction 拍卖 S#r|?GYua  
auctioneer 拍卖商 x 4sIZe+  
audit 审计;核数 0L1sF'ZN  
Audit Commission 审计署 )!caOGvhJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r-*6# "  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 GN:|b2 "  
audit review 帐目审查 t`R{N1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iz{TSU  
audited account 审计帐目;经审计的帐目 e9tb]sAG  
audited annual account 经审计的周年帐目 1 ltW9^cF}  
audited balance sheet 经审计的资产负债表 p>#q* eU5  
auditor 核数师;核数主任;审计师 hUuKkUR+Ir  
auditor's certificate 核数师证明书;审计师证明书 }`%ks  
auditor's report 核数师报告;审计师报告 57 Bx-  
Aussie bond 澳元债券 3,X8 5`v^  
austerity budget 紧缩预算 CC;^J-h/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bN03}&I  
Australia All Ordinaries Index 澳洲所有普通股票指数 D.|r [c  
Australian Dollar [AUD] 澳元 GZKYRPg  
Australian Options Market 澳大利亚期权市场 Yyr9Kj:  
Australian Securities Commission 澳洲证券事务监察委员会 -A=3W3:C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "v( pluN|  
Australian Stock Exchange 澳大利亚证券交易所 V aG Qre  
Austrian Schilling [ATS] 奥地利先令 ICr.Gwe3_  
authentication 认证;鉴证 6}!1a?X  
authority to purchase 委托购买证;委购书 zSU,le  
authorization 认可;核准;授权;授权书 [u37 Hy_Gi  
authorization by direction 指示授权 41s\^'^&  
authorization by instruction 指令授权 v Y0ESc{  
authorization by warrant 令状授权 8DY:a['-d  
authorization of unit trust 单位信托的认可 pek=!nZ  
authorized agent 指定代理人 4d}=g]P  
authorized capital 法定资本 /f Q}Ls\  
authorized clerk 出市员 NO@`*:.^Y  
authorized dealer 认可交易商 tf|;'Nc6  
authorized financial institution 认可财务机构 +!E9$U>6%  
authorized fund 认可基金 ]!@=2kG4  
authorized fund house 获授权的基金公司;认可基金公司 RA[%8Rh)  
authorized institution 认可机构 12m-$/5n+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Uzc p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %KkC1.yu<  
authorized insurer 获授权保险人;获认可承保人 pe2:~}WB  
authorized investment 特准投资项目 w6)Q5H53)  
authorized person 获授权人 f1+  
authorized representative 获授权代表 VB#&`]r do  
authorized share capital 法定股本 @"1Z;.S8V  
automated quotation system 自动报价系统 .4tu{\YX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P:N> #G~z  
自动交易系统〔香港期货交易所有限公司〕 FfrC/"N  
automatic adjustment mechanism 自动调整机制 #D|%r-:"  
automatic adjustment system 自动调整系统 DR:DXJc  
Automatic Clearing House 自动票据交换所 B RskxyL&,  
automatic exchange rates accumulation system 自动化汇率累集系统 ;1 {=t!z=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #;W4$ q  
automatic teller machine [ATM] 自动柜员机 }+G5i_a  
autopay 自动转帐 ~ {yy{  
available assets 可用资产 ]Y!Fz<-;P  
available fiscal reserve 现存财政储备 \w>Rmf'|  
available profit 可用利润 1K<}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 wy#>Aq  
average 平均;平均数;海损 &Tj7qlP\  
average basic salary 平均基本薪金 FQ1B%u|  
average consumer expenditure 平均消费开支;一般消费开支 s }OL)rW=}  
average cost 平均成本 9+PAyI#w  
average cost of land production 增辟土地平均成本 |iX>hJSl  
average daily turnover 平均每日成交额 0B!(i.w  
average daily wage rate 平均每日工资率 D}lqd Ja  
average expenditure pattern 平均开支模式 EU%v |]  
average growth rate 平均增长率 cz /cY:o)  
average net fixed assets 固定资产平均净值 (d D7"zQ  
average of relatives 相对价格平均数 wWfj#IB;R  
average price 平均价格 vmrs(k "d#  
average propensity to consume 平均消费倾向;一般消费倾向 {*TB }Xsr,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^v'0\(H?P  
average rate 平均率 G.~ Q2O#T  
average revenue 平均收入;平均收益 REE .8_  
average stock 平均库存;平均存货 !ehjLFS?_  
average yearly rent 平均年租 1iLo$  
avoidance of double taxation 避免双重课税 2IRARZ,3  
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 9T5 F0?qd  
^>Z_3 {s:$  
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