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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: 3$9V4v@2  
A share A股;甲类股份 k+zskfo  
abatement of tax 减税;减扣免税额 7$v_#ZE.H  
ABN AMRO Bank N.V. 荷兰银行 bs'hA@r  
above-the-line expenditure 线上项目支出;经常预算支出 XM)  
above-the-line receipt 线上项目收入;经常预算收入 6MpV ,2:>  
ABSA Asia Limited 南非联合亚洲有限公司 nwVW'M]r  
absolute change 绝对数值变更 +q%b'!&Q  
absolute expenditure 实际开支 .;)V;!  
absolute guideline figure 绝对准则数字 IN,=v+A  
absolute interest 绝对权益 9w6 uoM  
absolute order of discharge 绝对破产解除令 k#-%u,t  
absolute profit margin 绝对利润幅度 2AW*PDncxP  
absolute value 实值;绝对值 <rFh93  
absolutely vested interest 绝对既得权益 GHO6$iM)[  
absorbed cost 已吸收成本;已分摊成本 <cFj-Ys(T  
absorption 吸收;分摊;合并 M6j~`KSE  
absorption rate 吸收率;摊配率;分摊率 z<_a4 ffR  
ACB Finance Limited 亚洲商业财务有限公司 8v)iOPmDC  
acceptable form of reciprocity 合理的互惠条件 7#7AK}   
acceptable rate 适当利率;适当汇率 & @${@  
acceptance agreement 承兑协议 9TbbIP1  
acceptance for honour 参加承兑 7M~/[f7Z{  
acceptor 承兑人;接受人;受票人 pM~-o?  
acceptor for honour 参加承兑人 PU4-}!K  
accident insurance 意外保险 LKA/s ~G  
Accident Insurance Association of Hong Kong 香港意外保险公会 pjma<^|F  
accident insurance scheme 意外保险计划 [ @2$W?0i  
accident year basis 意外年度基准 p || mR  
accommodation 通融;贷款 U_RWqKL  
accommodation bill 通融票据;空头票据 |-HNHUF  
accommodation party 汇票代发人 z 'V$)U$f  
account balance 帐户余额;帐户结余 F<^f6z8  
account book 帐簿 pwRCfR)"X  
account collected in advance 预收款项  7gx?LI_e  
account current book 往来帐簿 o?^Rw*u0/  
account of after-acquired property 事后取得的财产报告 ByacSN  
account of defaulter 拖欠帐目 z3{Cp:Mn  
account payable 应付帐款 HP\5gLVXY  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  6),!sO?  
account receivable 应收帐款 g""Ep  
account receivable report 应收帐款报表 B}J0 d  
account statement 结单;帐单;会计财务报表 V{ fG~19  
account title 帐户名称;会计科目 yG;@S8zC  
accountant's report 会计师报告 I]%Kd('  
Accountant's Report Rules 会计师报告规则 0es\ j6c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j9X|c7|  
Accounting Arrangements 《会计安排》 vnS8N  
accounting basis 会计基础 6ld /E  
accounting by Official Receiver 破产管理署署长呈交的帐目 j.[W] EfL~  
Accounting Circular 《会计通告》 ZSr!L@S  
accounting class 会计类别 ?g:sAR'  
accounting date 记帐日期;会计结算日期 W\<HUd  
accounting for money 款项核算 bq9/ d4  
Accounting Officer 会计主任 )iJv?Y\]  
accounting period 会计报告期;会计期 xz~Y %Y|Z  
accounting policy 会计政策;会计方针 av_ +M;G  
accounting practice 会计惯例 Z@bSkO<Y  
accounting principle 会计准则 {gxP_>  
accounting record 会计记录 #N;&^El  
accounting report 会计报告 h^,av^lg^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SXC 7LJm<g  
Accounting Society of China 中国会计学会 &Mz]y?k'  
accounting statement 会计报表 AY;[v.Ff4  
accounting system 会计制度;会计系统 R:rols"QM  
accounting transaction 会计事项;帐务交易 @<&u;8y-Cn  
accounting treatment 会计处理 o$Y#C{wC%  
accounting year 会计年度 c7.M\f P  
accretion 增值;添加  >hzSd@J&  
accrual 应计项目;应累算数目 ,N nh$F  
accrual basis 应计制;权责发生制 (/E@.z[1  
accrual basis accounting 应计制会计;权责发生制会计 0\, !  
accrue 应累算;应计 nTD4^'  
accrued benefit 应累算利益 U\!9dhx  
accrued charges 应计费用 8c>xgFWp9  
accrued cumulative preference share dividend 应累算的累积优先股股息 C;%dZ  
accrued expenses 应累算费用 S~R[*Gk_uT  
accrued interest payable 应付利息;应计未付利息 7-0j8$`  
accrued interest receivable 应收利息;应计未收利息 g+7j?vC{'  
accrued right 累算权益 y;(G%s1  
accruing profit 应累算的利润 P#V}l'j(<a  
accumulated fiscal reserve 累积财政储备 q,> C^p|2b  
accumulated profit 累积利润;滚存溢利 Hv2[=elc  
accumulated reserve 累积储备 cc8Q}   
accumulation of surplus income 累积收益盈余 4aW[`  
acquired assets 既得资产 $/$Hi U`.  
acquisition 收购;购置;取得 6J">@+  
acquisition cost 购置成本 saDu'SmYV  
acquisition expenses 购置费用 ~=I:go  
acquisition of 100% interest 收购全部股权 y0p\Gu;3j  
acquisition of control 取得控制权 a!f71k r  
acquisition of fixed assets 购置固定资产 %xKZ" #Z#K  
acquisition of shell “买壳” +~=j3U  
acquisition price 收购价 4P"XT  
act of God 天灾 itg"dGDk  
acting partner 执事合伙人 C XNYWx  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -w f>N:  
active partner 积极参与的合伙人 MTq/  
active trading 交投活跃 rU(-R@["  
actual circulation 实际流通 l%p,m [  
actual cost 实际成本 m77 !i>V)  
actual expenditure 实际开支;实际支出 jfVw{\l  
actual income 实际入息;实际收入;实际收益 sk*vmxClY  
actual market 现货市场 i|xz  
actual price 现货价;实际价格 .&`apQD}  
actual profit 实际利润 QjD=JC+  
actual quotation 实盘;实际价位;实际报价 1f'msy/  
actual year basis 按实际年度计算 6!N2B[9  
actuals 实货 gGN 6Yqj0  
actuarial investigation 精算调查 LDYa{w-t  
actuarial principle 精算原则 \cf'Hj}  
actuarial report 精算师报告 4eF{Y^   
Actuarial Society of Hong Kong 香港精算学会 +zXcTT[V  
actuarial valuation 精算师估值 IVa6?f6H_  
actuary 精算师 t<j_` %`8  
ad referendum agreement 暂定协议;有待覆核的协定 '&2-{Y [!  
ad valorem duty 从价税;按值征税 27}7 n  
ad valorem duty system 从价税制 LFr$h`_D5  
ad valorem fee 从价费 &|#,Bsk"@  
ad valorem tariff 从价关税 6{0MprY  
additional allowance 额外免税额 REh\WgV!u  
additional amount for unexpired risk 未过期风险的额外款额 URt+MTU[  
additional assessable profit 补加应评税利润 V F b  
additional assessment 补加评税 )eqF21\  
additional commitment 额外承担 6urU[t1  
additional commitment vote 额外承担拨款 _/u(:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ((<\VQ,>(  
additional dependent parent allowance 供养父母额外免税额 J1Az+m  
additional provision 额外拨款 )o-mM tPj  
additional stamp duty 附加印花税 1Dhu 5ht  
additional tax 补加税罚款;补加税款 (_6JQn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {B e9$$W,  
adjudged bankrupt 被裁定破产 RKM5FXX  
adjudicated bankrupt 裁定破产人 3(nnN[?N,5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 JT=ax/%Mo  
adjudication of bankruptcy 裁定破产;宣告破产 =-&h@mB;G  
adjudication of insolvency 裁定无力偿还债务 l|iOdKr h  
adjusted actual 经调整的实数;调整后的实数 >_G'o  
adjusted current assets 经调整的流动资产;调整后的流动资产 2E`mbT,v&  
adjusted figure 经调整的数字;调整后的数额 %NTJih`  
adjusted liabilities 经调整的负债;调整后的负债 kP5G}Bp  
adjusted loss 经调整的亏损;调整后的亏损 EziGkbpd@  
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 IGi9YpI&K  
adjusted profit 经调整的利润;调整后的利润 1o_6WU  
adjusted surplus 经调整的盈余额;调整后的盈余额 g \ou+M#  
adjusted value 经调整的价值;调整后的价值 ReL+V  
adjustment 调整;修订;理算〔保险〕 *B84Y.df  
adjustment centre 调剂中心 M*C1QQf\N  
adjustment lag 调整过程的时间差距;调整时差 MmePhHf  
adjustment mechanism 调整机制 a.RYRq4o  
adjustment of loss 亏损调整 &49WfctT  
adjustment process 调整过程;调整程序 $DtUTh3)  
adjustment range 调整幅度 z@V9%xF-3  
administered exchange rate 受管制汇率 t* p%!xsH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /Ahh6=qQY  
administration expenses 行政费用 ,oPxt  
administration fee 手续费;行政费 ledr[)  
administration in bankruptcy 破产管理 |`s:&<W+kp  
administration order 遗产管理令 N R 4\TU  
administrator 管理人;遗产管理人 Aon.Y Z  
administrator of the estate 遗产管理人 CS5[E-%}T=  
admission of debt 债项承认书 -WR<tkK  
admission of proof 接纳债权证明 2;J\Z=7  
advance 放贷款项;垫付款项;预支款项;预付款项 6V}xgfB  
advance account 暂支帐目;预付款帐户 EJQT\c  
advance compensation 预付补偿金 SJlE!MK  
advance from shareholder 股东垫款 ULgp]IS  
advance pending reimbursement 预支以待日后付还 [hk/Rp7{  
advanced economy 先进经济体系 %Pj}  
advancement 预付;预付财产 ~*UY[!+4^=  
advances warrant 垫款令 7,8TMd1`M  
advancing 贷出 8?x:PkK  
adverse balance 逆差 pYu6[  
adverse exchange 逆汇 /L5:/Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 q_mxZM ->  
advice for collection 托收通知书 jzZ]+'t  
advice of drawing 提款通知书;汇票通知书 8OO[Le]1  
advice of payment 付款通知 g5u4|+70  
Advisory Committee [Securities and Futures Commission] LafBf6wds  
谘询委员会〔证券及期货事务监察委员会〕 12_ 7UWZ"  
Advisory Committee on Diversification 经济多元化谘询委员会 +Z86Qz_  
affidavit 誓章;遗产申报誓章 b`,Sd.2=('  
affidavit of no receipt 述明无收款的誓章 ' I!/I  
affiliate 联号;联营公司;附属公司 t 7sEY  
affiliated company 附属公司;联号;联营公司 e=eip?p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i}i >ho-8  
affordability 负担能力 9?~6{!m_9  
African Development Bank [AfDB] 非洲开发银行 rLA-q||  
after-acquired property 事后取得的财产 a2kAZCQ  
after-hours dealing 市后交易 c&{= aIe w  
after-tax profit 税后盈利;税后利润;税后溢利 -P&uY`  
agency agreement 代理协议 [9:";JSl"Y  
agency expenses 代理机构的开支 uJeJ=7,EO  
agency fee 代理费 OdL/%Zp}  
Agency Law 《代理法》 /L@6Ae  
agent 代理人;承销人 +c, ^KHW  
agent of company 公司代理人 T:9M|mD  
agent's fee 代理人费;经纪费 bZK^q B  
aggregate 总计;总数;总体数字 pjFj{  
aggregate amount 总款额;总额 @Y>PtA&w*  
aggregate assets and liabilities 总体资产与负债 0vBQzM Q  
aggregate at constant price 按固定价格计算的总体数字 H*P+>j&  
aggregate demand 总需求 >l/pwb@  
aggregate gross position 总持仓量 6A}tA$*s7  
aggregate limit 总限额 JnIG;/  
aggregate of salaries tax 合计薪俸税 -mmQ]'.0  
aggregate performance 总体表现;总体业绩 kC6Y?g  
aggregate supply 总体供应 4FZ/~Y1}  
aggregate surplus 总盈余 H@~tJ\L  
aggregate total 整体总额 gs0`nysM#  
aggregate value 总值;合计价值 $#3[Z;\  
aggregated basis 合计基准 `Mcg&Mi~  
aggregated net chargeable income 合计应课税入息实额 qPWf=s7!  
aggregation 合并计算;合计;总和 :}/\hz ,  
aggregation of incomes of husband and wife 夫妇入息合并计算 LP'q$iB!  
aggregation of property 财产的总和 ^N 4Y*NtV7  
agio 差价;贴水 g)D@4RM  
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》 [z+YX s!N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^tWSu?9  
《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》 6d2e WS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *.+F]-  
《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》 _`0DO4IU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }d iE'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %L7DC`  
agreement for a settlement 授产协议 lN{>.q@V`r  
agreement for assignment 转让协议 +aPe)U<t  
agreement for sale 售卖协议;买卖协议 N'$P( bx  
agreement for sale and purchase 买卖协议 P4c3kO0  
agreement for the payment of interest 支付利息协议 8>D*U0sNl  
agreement for the repayment of money 还款协议 E}a.qM'  
agreement of reinsurance 再保险协议 !?Y71:_!  
Agricultural Bank of China 中国农业银行 {4f%UnSz(  
air passenger departure tax 飞机乘客离境税 Q u7ML]e?z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5 wN)N~JE  
airport tax 机场税 PYY<  
alcohol duty 酒精税 ! r/~D |  
alienation 让与;让渡;转让 G\,B*$3   
alimony 生活费;赡养费 h4MBw=Tz~  
All Ordinaries Index [AOI] 所有普通股指数 0Js5 ' 9}H  
all risks 全险;综合险 rg]b$tL~  
All Sales Record for Stock Market 《股票市场成交报告》 @\xEK5SG  
Allied Capital Resources Limited 新联财务有限公司 }1+2&Ps50  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5J&Gc;  
allocation letter 拨款信件 qe(C>qjMbG  
allocation of fund 分配款项;预留款项 XFl&(I4tB  
allocation of profit 利润分配;溢利分配 :?m"kh ~  
allocation warrant 拨款令 C=U4z|Ym  
allotment 分配;配股 9f5~hBlo  
allotment notice 股份配售通知;配股通知 1&7?f  
allotment of shares 股份分配 O:RN4/17  
allowable 可获宽免;免税的 _v,Wl/YAp  
allowable business loss 可扣除的营业亏损 4e; le&  
allowable expenses 可扣税的支出 >r,z^]-  
allowance 免税额;津贴;备抵;准备金 r<LWiM l?  
allowance for debts 债项的免税额 :eB+t`M  
allowance for depreciation by wear and tear 耗损折旧免税额 AeN:wOm  
allowance for funeral expenses 殡殓费的免税额 $vYy19z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a>,_o(]cW  
allowance for repairs and outgoings 修葺及支出方面的免税额 >uQjygjj  
allowance to debtor 给债务人的津贴 7!m<d,]N  
alteration of capital 资本更改 '"rm66  
alternate trustee 候补受托人 5nceOG8  
amalgamation 合并 U~@;2\ o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >c5   
ambit of charges 征税范围;收费范围 ^gpd '*b  
amended valuation 经修订的估值 xS+xUi  
American Commodities Exchange 美国商品交易所 eoQt87VCU  
American Express Bank Limited 美国运通银行 ^nOh 8L;  
American Stock Exchange 美国证券交易所 H_Sv,lwz;c  
amortization 摊销 P *PJ  
amount due from banks 存放银行同业的款项 CL-?Mi=Uc  
amount due from banks abroad 存放海外银行同业的款项 g/P1lQ)  
amount due from holding companies 控股公司欠款 *`/4KMrq  
amount due from local banks 存放本港银行同业的款项 \9od*y  
amount due to banks 银行同业的存款 b'R]DS{8  
amount due to banks abroad 海外银行同业的存款 .W2w/RayC  
amount due to holding companies 控股公司存款 mL'A$BR`  
amount due to local banks 本港银行同业的存款 QyZ' %T5J  
amount due to outport banks 外埠银行同业的存款 XH/!A`ZK  
amount for note issue 发行纸币的款额 ]*U; }  
amount of bond 担保契据的款额 Q`Pe4CrWvu  
amount of consideration 代价款额 +u\w4byl  
amount of contribution 供款数额 (dO0`wfM  
amount of indebtedness 负债款额 V|HO*HiB3  
amount of principal of the loan 贷款本金额 (I>SqM Y  
amount of rates chargeable 应征差饷数额 cd=H4:<T5  
amount of share capital 股本额 p?P.BU\CR  
amount of sums assured 承保款额 m6 xbO  
amount of variation 变动幅度 M\IdQY-c  
amount of vote 拨款数额 oblw!)  
amount payable 应付款额 l ^}5PHLd  
amount receivable 应收款额 vMn$lT@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SNSoV3|k-  
analysis 分析 00y(E @~  
ancillary risk 附属风险 `w@z Fc!"  
annual account 周年帐目;周年帐目报表;年度决算;年结 pI>GusXg  
annual accounting date 年结日期 O<Ay`p5  
annual allowance 每年免税额;年积金;年度津贴;年津 ! /|B4Yv  
annual balance 年度余额 Ag2Q!cq  
annual disposable income 每年可动用收入 H/8u?OC  
annual estimates 周年预算 (R RRG;*n#  
annual fee 年费 6!*zgA5M'  
annual general meeting 周年大会  z{V#_(  
annual growth rate 年增率;每年增长率 Iq6EoDoq  
annual long-term supplement 长期个案每年补助金 Dsv2p~  
annual pensionable emolument 可供计算退休金的年薪 z\K %  
annual report 年报 a_b+RMy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 By}ZHK94I  
annual return 周年报表;周年申报表;每年报税表格 ,,#6SR(n  
Annual Return Rules 《周年报表规则》 78?{;iNv  
annual review of consumer prices 每年消费物价回顾 L6!Hv{ijn  
annual roll-forward basis 逐年延展方式 1 un!  
annual salary 年薪 =i7CF3  
annual statement 年度报表;年度决算表 16.?4 5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >Apa^Bp  
annuitant 年金受益人 dI=&gz  
annuity 年金 zqI|VH  
annuity contract 年金合约 7/BjWU5*  
annuity on human life 人寿年金 G'nSnw  
antecedent debt 先前的债项 T`<Tj?:^&  
ante-dated cheque 倒填日期支票 "15frr?  
anticipated expenditure 预期开支 92b}N|u  
anticipated net profit 预期纯利 "EWq{l_I5$  
anticipated revenue 预期收入 ;9J6)zg !n  
anti-inflation measure 反通货膨胀措施 61HJ%  
anti-inflationary stance 反通货膨胀立场 5,|{|/  
apparent deficit 表面赤字 H,j_2JOY=  
apparent financial solvency 表面偿债能力 G[OJ <px  
apparent partner 表面合伙人 qk0cf~ gz  
application for personal assessment 个人入息课税申请书 c@4$)68  
application of fund 资金应用 "(';UFa  
application to release as liquidator and to destruct the books of accounts and documents pB%oFWqK  
申请免除清盘人职务及毁灭帐簿与文件 ^HI2Vp  
appointed actuary 委任精算师 20J-VN:  
appointed auditor 委任核数师;委任审计师 e-lc2$o7{  
appointed trustee 委任的受托人 !I91kJt7  
appointer 委任人 0YoV`D,U  
apportioned pro rata 按比例分摊 '^_^o)0gp  
apportionment 分配;分摊 tBsvi%F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hW;n^\lF#e  
apportionment formula 分摊方程式 mOLz(0  
apportionment of estate duty 遗产税的分摊 -ni@+Dy  
appraisal 估价;评估 %)&Tr`   
appreciable growth 可观增长 65RD68a  
appreciable impact 显着影响 g(Oor6Pp  
appreciable increase 可观增长 ;MlPP)*k  
appreciation 增值;升值 b!"FM/ %  
appreciation against other currencies 相对其他货币升值 !)}z{,Jx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X]GodqL\  
appreciation tax 增值税 6W;`}'ap  
appropriation 拨款;拨用;拨付 X2Q35.AB  
appropriation account 拨款帐目 qpa}6JVQ+j  
Appropriation Bill 拨款法案 ;~`/rh V\  
appropriation-in-aid system 补助拨款办法 aouYPxA`  
approved assets 核准资产 wg:\$_Og  
approved basket stock 认可一篮子证券 v9t'CMU  
approved budget 核准预算 PVmePgF   
approved charitable donation 认可慈善捐款 "`Xbi/i  
approved charitable institution 认可慈善机构 YNp-A.o W@  
approved currency 核准货币;认可货币 Ou f\%E<  
approved estimates 核准预算 eOZ~p  
approved estimates of expenditure 核准开支预算 8N<m V^|}  
approved overseas insurer 核准海外保险人 $!\L6;:  
approved overseas trust company 核准海外信托公司 bIV9cpW  
approved pooled investment fund 核准汇集投资基金 `P*wZKlW  
approved provident fund scheme 认可公积金计划 T[cJ   
approved provision 核准拨款 BcQw-<veu  
approved redeemable share 核准可赎回股份 {e., $'#  
approved regional stock 认可地区性证券 :x?G [x=  
approved retirement scheme 认可退休金计划 w2r* $Q  
approved subordinated loan 核准附属贷款 ,1v FX$  
arbitrage 套戥;套汇;套利 v Et+^3=  
arbitrageur 套戥者;套汇者 r& :v(  
arbitrary amount 临时款项 yK_$d0ZGE~  
arrangement 措施;安排;协定 kmu7~&75  
arrears 欠款 .n?i' 8  
arrears of pay 欠付薪酬 D@ @"w+  
arrears of revenue 逾期未收税款;逾期未收的帐项 J10&iCr{r*  
articles of association 组织章程;组织细则;组织章程细则 @?0))@kPc3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 X|R"8cJ  
ascertainment of profit 确定利润 QlH[_Pi  
"Asia Clear" “亚洲结算系统” C]na4yE 8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H87k1^}HV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 jHx\YK@e\  
Asian Development Fund [ADF] 亚洲发展基金 lg^Lk\Y+re  
Asian dollar bond 亚洲美元债券 }me`(zp  
Asian dollar market 亚洲美元市场 z`]:\j'O3"  
Asian dollar rate 亚洲美元利率 N Zwi3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ov.oyke4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J*^ i=y  
asked price 沽盘;喊价;索价;卖方报价 eX0 [C0#  
assessable income 应评税入息 <LX-},?P  
assessable loss 应评税亏损 d%p{l)Hd  
assessable profit 应评税利润 Y"m}=\4{  
assessable value 应评税值 $:vS_#  
assessed profit 估定利润 R+Ug;r-[  
assessed value 经评估价值 T~?&hZ>  
assessment 评税;评定;估价;评税单 m*KI'~#$%  
assessment number 评税编号;估价编号 G12o?N0p  
assessment of additional tax 补加税评税 G^/8^Zi  
assessment of performance 业绩评估;实绩评价 )31xl6@  
Assessor 评税主任 zIU6bMMT3u  
asset price bubbles 资产价格泡沫 nD=N MqQ &  
asset-backed securities 具资产保证的证券 :n?rk/F  
assets accretion 资产增值 b~TTz`HZ  
assets and liabilities 资产与负债 A[:(#iR5-E  
assets betterment statement 资产递增表;资产改进表 fvA167\  
assets lending 实物放款;有抵押贷款 pE.TG4  
assets of the company passing on the death 死者去世时转移的公司资产 r8o^8.  
assets pledged as security for liabilities 用作负债抵押的资产 <anU#bEuQ  
assets portfolio 资产投资组合 wV4MP1c$  
assets price 资产价格 Nfmr5MU_  
assets quality 资产质素 TEC#owz  
assets realization 资产变现 }rWg ']  
assets refinancing arrangement 资产再集资安排 DMKtTt[}  
assets securitization 资产证券化 JDO n`7!w  
assets situated outside Hong Kong 在香港以外地方的资产 Z)}2bJwA  
assets stripping 削减资产;拆卖资产 sAF="uB  
assets value 资产值 F-D$Y?m  
assignee 承让人 RXO5p d  
assignment 转让;转让书;转让契 D\pX@Sx,v[  
assignment of interest 权益转让 V7 hO}  
assignment of letters patent and trade mark 专利证书及商标转让 t ^1uj:vD  
assignment of property 物业转让;物业转让书 (:}}p}u  
assignment right 转让权 X0LC:0+  
assignor 转让人 Yv"B-oy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 NK%Ok  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FbW$H]C$  
associate member 附属会员 ;i ?R+T  
associated body corporate 相联法人团体 iD>H{1 h  
associated company 相联公司;联属公司 LO38}w<k  
associated corporation 相联法团 y%<CkgZS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0XA0 b1VX  
公认会计师公会〔英国〕 `9|Uu#x  
Association of Futures Exchange Brokers 香港期货经纪协会 iaRCV 6cl  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "Sw raq  
association of underwriters 承保人组织 =L{-Hu/j  
assumption of control 接管 ?&VKZSo  
assurance 担保;保险;转易;转易书 9N6 \Ou~  
assurance of interest 权益的转易 )C rsm&  
at 19XX price 按一九XX年价格计算 [?2,(X0yh1  
at a discount 按赔价计算;按贴水价格计算;打折扣 KfQR(e9n   
at a premium 按溢价计算;按升水价格计算 $JiypX^DOP  
at call 通知付款;按通知 [|(=15;  
at constant market price 按固定市价计算 n ON]YDg  
at constant price 按固定价格计算 Cli:;yi&n  
at cost 按成本计算 U/h@Q\~U  
at current market price 按当时市价计算;按现时市价计算 STPRC&7;  
at current price 按当时价格计算;按现时价格计算 Lw<.QMN%f  
at factor cost 按要素成本计算;按生产要素成本计算 Y6(= cm  
at money-of-the-day price 按付款当日价格计算 NGW:hgf  
at or better 按指定或较佳价位〔买卖指令〕 bE3mOml  
at par 按面值计算;平价 9A9T'g)Du  
at sight 见票即付 &/g^J\0M)  
at the close 按收市盘 Ss\FSEN!/  
at the opening 按开市盘 bP4}a!t+n  
attestation 见证;见证条款 4"\%/kG  
at-the-money option 平价期权 WzBr1 ea{I  
attorney 受权人;受托代表人 D4~]:@v~n  
attornment 新拥有人承认书  nL[G@1nR  
attributable profit 可归属利润 S[N9/2  
attributable share value 可归属股份价值 ff00s+  
Auckland Stock Exchange 奥克兰证券交易所 x_wWe>0  
auction 拍卖 Uyd'uC  
auctioneer 拍卖商 F;BCSoO4  
audit 审计;核数 ,}wFQ9*|W  
Audit Commission 审计署 ^S!;snhn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xRq A^Ad  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ]3 QW\k~  
audit review 帐目审查 \=o0MR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {*K$gH$  
audited account 审计帐目;经审计的帐目 T*'WS!z  
audited annual account 经审计的周年帐目 wGx H  
audited balance sheet 经审计的资产负债表 sFsf~|  
auditor 核数师;核数主任;审计师 Xx\,<8Xn  
auditor's certificate 核数师证明书;审计师证明书 S,vdd7Y  
auditor's report 核数师报告;审计师报告 r Cb#E}  
Aussie bond 澳元债券 (D{J|  
austerity budget 紧缩预算 z :u)@>6D1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bc>&Qj2Z7c  
Australia All Ordinaries Index 澳洲所有普通股票指数 xT!<x({  
Australian Dollar [AUD] 澳元 QH?sx k2  
Australian Options Market 澳大利亚期权市场 -x|!?u5F  
Australian Securities Commission 澳洲证券事务监察委员会 K \.tR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A,3qjd,$ c  
Australian Stock Exchange 澳大利亚证券交易所 i>dFpJ  
Austrian Schilling [ATS] 奥地利先令 jWdZ ]0m  
authentication 认证;鉴证 flOXV   
authority to purchase 委托购买证;委购书 ]kF1~kXBe  
authorization 认可;核准;授权;授权书 J5Ti@(G5V  
authorization by direction 指示授权 FOjX,@x&  
authorization by instruction 指令授权 n+nZ;GJ5d  
authorization by warrant 令状授权 iU(B#ohW"  
authorization of unit trust 单位信托的认可 @ 'U`a4  
authorized agent 指定代理人 6Xbf3So  
authorized capital 法定资本 Q2F20b  
authorized clerk 出市员 U=5~]0g  
authorized dealer 认可交易商 OU!."r`9  
authorized financial institution 认可财务机构 -"?~By}<C  
authorized fund 认可基金 l+X\>,  
authorized fund house 获授权的基金公司;认可基金公司 d ,.=9  
authorized institution 认可机构 ]EG8+K6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A8Km8"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U} w@,6  
authorized insurer 获授权保险人;获认可承保人 <`wOy [e  
authorized investment 特准投资项目 @a,=ApS"  
authorized person 获授权人 G2-0r.f  
authorized representative 获授权代表 m!=5Q S3Z  
authorized share capital 法定股本 e>bARK<  
automated quotation system 自动报价系统 ^66OzT8A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =YD<q:n4  
自动交易系统〔香港期货交易所有限公司〕 ukRmjHbLf  
automatic adjustment mechanism 自动调整机制 Mc$rsqDz  
automatic adjustment system 自动调整系统 E[4 vUnm-  
Automatic Clearing House 自动票据交换所 L!,@_   
automatic exchange rates accumulation system 自动化汇率累集系统 =d]}7PO ~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ( GoPXh  
automatic teller machine [ATM] 自动柜员机 }}k*i0  
autopay 自动转帐 5u3KL A  
available assets 可用资产 ?Mn~XN4F_  
available fiscal reserve 现存财政储备 {dn:1IcN  
available profit 可用利润 l}&2A*c.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 M0OIcMTv  
average 平均;平均数;海损 k4E9=y?  
average basic salary 平均基本薪金 ,s2C)bb-  
average consumer expenditure 平均消费开支;一般消费开支 Kf_xKW)^  
average cost 平均成本 7PBE(d%m  
average cost of land production 增辟土地平均成本 ~$hR:I1  
average daily turnover 平均每日成交额 .?LRt  
average daily wage rate 平均每日工资率 bm4Bq>*=U  
average expenditure pattern 平均开支模式 kE|x'(x  
average growth rate 平均增长率 T8Q_JQ  
average net fixed assets 固定资产平均净值 Hi*|f!,H?  
average of relatives 相对价格平均数 B]E c  
average price 平均价格 #^R@EZ  
average propensity to consume 平均消费倾向;一般消费倾向 ;zV<63tW  
average propensity to save 平均储蓄倾向;一般储蓄倾向 uX]]wj-R3  
average rate 平均率 &xGpbJG  
average revenue 平均收入;平均收益 #M5d,%?+#[  
average stock 平均库存;平均存货 5?([jAOf  
average yearly rent 平均年租 H4j1yD(d  
avoidance of double taxation 避免双重课税 #9~,d<H  
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 $)BPtGMGo  
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