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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: 929#Q#TT  
A share A股;甲类股份 R|/Wz/$1A  
abatement of tax 减税;减扣免税额 uEBQoP2  
ABN AMRO Bank N.V. 荷兰银行 -sP9E|/:'3  
above-the-line expenditure 线上项目支出;经常预算支出 f&K}IM8& #  
above-the-line receipt 线上项目收入;经常预算收入 G=vN;e_$_b  
ABSA Asia Limited 南非联合亚洲有限公司 i:g{{Uuv  
absolute change 绝对数值变更 ;_x2 Ymw  
absolute expenditure 实际开支 4+)Z k$E  
absolute guideline figure 绝对准则数字 OMl8 a B9  
absolute interest 绝对权益 K3Huu!Tr  
absolute order of discharge 绝对破产解除令 *^n^nnCwp  
absolute profit margin 绝对利润幅度 55LgBD  
absolute value 实值;绝对值 x<8\-  
absolutely vested interest 绝对既得权益 N[>:@h  
absorbed cost 已吸收成本;已分摊成本 Z&TD+fT<  
absorption 吸收;分摊;合并 AlUJ1^o)  
absorption rate 吸收率;摊配率;分摊率 [70Y,,w  
ACB Finance Limited 亚洲商业财务有限公司 F/)f,sZF  
acceptable form of reciprocity 合理的互惠条件 g .3f2w  
acceptable rate 适当利率;适当汇率  1U  
acceptance agreement 承兑协议 Pv#KmSA9  
acceptance for honour 参加承兑 m{VL\ g)  
acceptor 承兑人;接受人;受票人 e,^pMg~  
acceptor for honour 参加承兑人 JL@F~U9  
accident insurance 意外保险 'wa g |-  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;.\g-`jb  
accident insurance scheme 意外保险计划 :#qUMiu$  
accident year basis 意外年度基准 /\~l1.6`  
accommodation 通融;贷款 q{/*n]K  
accommodation bill 通融票据;空头票据 "=FIFf  
accommodation party 汇票代发人 se!g4XEWD  
account balance 帐户余额;帐户结余 P?xA$_+  
account book 帐簿 @ozm;  
account collected in advance 预收款项 iL+y(]  
account current book 往来帐簿 c$/<l5Uw  
account of after-acquired property 事后取得的财产报告 5H~@^!7t  
account of defaulter 拖欠帐目 K@HLIuz4t  
account payable 应付帐款 8*vFdoE_oO  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,b$z!dvhl  
account receivable 应收帐款 T=.-Cl1A  
account receivable report 应收帐款报表 M' YJ"  
account statement 结单;帐单;会计财务报表 @$Yb#$/  
account title 帐户名称;会计科目 {QMN=O&n  
accountant's report 会计师报告 u9BjgK(M  
Accountant's Report Rules 会计师报告规则 _$!`VA%  
accounting and auditing procedure 会计与审计程序;会计与核数程序  $<:'!#%  
Accounting Arrangements 《会计安排》 # 9V'';:  
accounting basis 会计基础 7O"hiDQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZxI]I1)  
Accounting Circular 《会计通告》 Gj)uy jct  
accounting class 会计类别 \PzN XQ$  
accounting date 记帐日期;会计结算日期 <vL}l:r  
accounting for money 款项核算 yYg   
Accounting Officer 会计主任 @bE~@4mOu  
accounting period 会计报告期;会计期 EPv%LX_j  
accounting policy 会计政策;会计方针 } +1'{B"I  
accounting practice 会计惯例 CPVmF$A-  
accounting principle 会计准则 j|k @MfA  
accounting record 会计记录 pcNSL'u+  
accounting report 会计报告 CGkI\E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4aA9\\hfGY  
Accounting Society of China 中国会计学会 j"i#R1T  
accounting statement 会计报表 4Mi~1iZj  
accounting system 会计制度;会计系统 &lUNy L  
accounting transaction 会计事项;帐务交易 6A.P6DW  
accounting treatment 会计处理 zPHy2H$28  
accounting year 会计年度 VJ*\pM@no  
accretion 增值;添加 =D}4X1l  
accrual 应计项目;应累算数目 ^g[J*{+!W  
accrual basis 应计制;权责发生制 lf6|.  
accrual basis accounting 应计制会计;权责发生制会计  9|<Be6  
accrue 应累算;应计 .x>HA^4  
accrued benefit 应累算利益 !:dL~n  
accrued charges 应计费用 HZ{n&iJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 (U_wp's  
accrued expenses 应累算费用 UDM yyVd  
accrued interest payable 应付利息;应计未付利息 A*Rn<{U  
accrued interest receivable 应收利息;应计未收利息 <>n9'i1  
accrued right 累算权益 l0. FiO@_Q  
accruing profit 应累算的利润 4 A5t*e  
accumulated fiscal reserve 累积财政储备 $e*B:}x}  
accumulated profit 累积利润;滚存溢利 "9%q bM B  
accumulated reserve 累积储备 Fh^ox"3c  
accumulation of surplus income 累积收益盈余 #cO+<1  
acquired assets 既得资产 8?kP*tmcZ  
acquisition 收购;购置;取得 &>g~-s  
acquisition cost 购置成本 jFG5)t<D  
acquisition expenses 购置费用 0d";Hh:  
acquisition of 100% interest 收购全部股权 McP~}"!^  
acquisition of control 取得控制权 bQ"N ;d)e  
acquisition of fixed assets 购置固定资产 Gnk|^i;t  
acquisition of shell “买壳” 4~Dax)  
acquisition price 收购价 ]x@~-I )  
act of God 天灾 nc&Jmo7  
acting partner 执事合伙人 yjFe'  
active market 买卖活跃的市场;交投畅旺的市场;旺市 e"~)Utk  
active partner 积极参与的合伙人 >T QZk4$  
active trading 交投活跃 <ZVZ$ZW~D  
actual circulation 实际流通 .yX>.>"T|  
actual cost 实际成本 Dp`HeSKU^  
actual expenditure 实际开支;实际支出 ?&xlT+JM  
actual income 实际入息;实际收入;实际收益 ik IzhUWE  
actual market 现货市场 {"jd_b&  
actual price 现货价;实际价格 -%H%m`wD  
actual profit 实际利润 n]v7V&mj\  
actual quotation 实盘;实际价位;实际报价 {-h, ZdH^  
actual year basis 按实际年度计算 '#<> "|  
actuals 实货 ED/FlL{  
actuarial investigation 精算调查 8 URj1 W  
actuarial principle 精算原则 4'm q_o#4W  
actuarial report 精算师报告 {_(+>v"eJ  
Actuarial Society of Hong Kong 香港精算学会 p-Pz=Cx-  
actuarial valuation 精算师估值 hlC%HA  
actuary 精算师 [@|be.g  
ad referendum agreement 暂定协议;有待覆核的协定 a,cC!   
ad valorem duty 从价税;按值征税 A0>x9XSkJ  
ad valorem duty system 从价税制 OX^3Q:Z=  
ad valorem fee 从价费 ;`X~ k|7K  
ad valorem tariff 从价关税 (6clq:c7j  
additional allowance 额外免税额 r )8z#W>s  
additional amount for unexpired risk 未过期风险的额外款额 ^K;hn,R=  
additional assessable profit 补加应评税利润 R8 jovr  
additional assessment 补加评税 a_{6Qdl  
additional commitment 额外承担 ?:/|d\,7@  
additional commitment vote 额外承担拨款 C_Gzv'C"L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6c &Y  
additional dependent parent allowance 供养父母额外免税额 )x[HuIRaa  
additional provision 额外拨款 Hk9U&j$  
additional stamp duty 附加印花税 SK-W%t  
additional tax 补加税罚款;补加税款 Q;wB{vr$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5r7h=[N  
adjudged bankrupt 被裁定破产 {(Fe7,.S3  
adjudicated bankrupt 裁定破产人 eO[c lB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2yxi= XWZ  
adjudication of bankruptcy 裁定破产;宣告破产 Ia7D F'  
adjudication of insolvency 裁定无力偿还债务 {cR3.%wX  
adjusted actual 经调整的实数;调整后的实数 u(2BQO7  
adjusted current assets 经调整的流动资产;调整后的流动资产 /< QSe  
adjusted figure 经调整的数字;调整后的数额 %Rarr  
adjusted liabilities 经调整的负债;调整后的负债 nh0&'hA  
adjusted loss 经调整的亏损;调整后的亏损 mgcN(n1  
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 9^\hmpP@D  
adjusted profit 经调整的利润;调整后的利润 ~!] m6/  
adjusted surplus 经调整的盈余额;调整后的盈余额 L;yEz[#xaT  
adjusted value 经调整的价值;调整后的价值 ]nc2/S%  
adjustment 调整;修订;理算〔保险〕 eEP( ).  
adjustment centre 调剂中心 [b;Uz|o  
adjustment lag 调整过程的时间差距;调整时差 pBU]=[M0  
adjustment mechanism 调整机制 Rsn^eR6^  
adjustment of loss 亏损调整 -_|]N/v\  
adjustment process 调整过程;调整程序 L$hc,  
adjustment range 调整幅度 >qpqQ; bm  
administered exchange rate 受管制汇率 \O? u*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fnOIv#  
administration expenses 行政费用  Q; 20T  
administration fee 手续费;行政费 ^1VbH3M  
administration in bankruptcy 破产管理 <\ETPL,<  
administration order 遗产管理令 5Eal1Qu  
administrator 管理人;遗产管理人 HfZtL  
administrator of the estate 遗产管理人 @woC8X  
admission of debt 债项承认书 VDa|U9N  
admission of proof 接纳债权证明 F[]&1  
advance 放贷款项;垫付款项;预支款项;预付款项 ^@"c`  
advance account 暂支帐目;预付款帐户 85hQk+Bu4  
advance compensation 预付补偿金 MS{{R +&  
advance from shareholder 股东垫款 JY@X2'>v/  
advance pending reimbursement 预支以待日后付还 J7n5Ps\M  
advanced economy 先进经济体系 Azn:_4O  
advancement 预付;预付财产 k* Pz&8|  
advances warrant 垫款令 1i+FL''  
advancing 贷出 )S Q('vwg  
adverse balance 逆差 :~33U)?{T  
adverse exchange 逆汇 ^#w{/C/n  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~p^7X2% !  
advice for collection 托收通知书 HlRAD|]\  
advice of drawing 提款通知书;汇票通知书 3agNBF2  
advice of payment 付款通知 :'Xr/| s  
Advisory Committee [Securities and Futures Commission] +V1}@6k :  
谘询委员会〔证券及期货事务监察委员会〕 R,b59,&3/  
Advisory Committee on Diversification 经济多元化谘询委员会 ^ $wJi9D6  
affidavit 誓章;遗产申报誓章 h!Y?SO.b  
affidavit of no receipt 述明无收款的誓章 `j:M)2:*y  
affiliate 联号;联营公司;附属公司 4|F#gK5E  
affiliated company 附属公司;联号;联营公司 I%i:)6Un-y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3 Ta>Ki  
affordability 负担能力 6l[G1KkV  
African Development Bank [AfDB] 非洲开发银行 kO+s+ 55  
after-acquired property 事后取得的财产 zDd5cxFdZ  
after-hours dealing 市后交易 6F-JK1i  
after-tax profit 税后盈利;税后利润;税后溢利 DB~MYOX~  
agency agreement 代理协议 pn s+y  
agency expenses 代理机构的开支 -ek1$y9)  
agency fee 代理费 }9=2g`2Q  
Agency Law 《代理法》 fkG##!  
agent 代理人;承销人 ZOn_dYjC  
agent of company 公司代理人 >-zkB)5<,#  
agent's fee 代理人费;经纪费 :A#+=O0\z  
aggregate 总计;总数;总体数字 [ro t  
aggregate amount 总款额;总额 AWL[zixR  
aggregate assets and liabilities 总体资产与负债 3I\m,Ob  
aggregate at constant price 按固定价格计算的总体数字 zLK\I~rU!  
aggregate demand 总需求 C Oa.xyp  
aggregate gross position 总持仓量 J&_3VKrN  
aggregate limit 总限额 8 ?" Ze(  
aggregate of salaries tax 合计薪俸税 Wvb Eh|y  
aggregate performance 总体表现;总体业绩 V&R$8tpz  
aggregate supply 总体供应 ArL-rJ{}  
aggregate surplus 总盈余 RF!'K ko  
aggregate total 整体总额 6y9C@5p}B  
aggregate value 总值;合计价值 /.2qWQH  
aggregated basis 合计基准 /W0E(8:C)  
aggregated net chargeable income 合计应课税入息实额 \ =Nm5:  
aggregation 合并计算;合计;总和 '+6 <U[ L  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ju4.@  
aggregation of property 财产的总和 W]@6=OpH  
agio 差价;贴水 IhwN],-V  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ysl9f1>%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ke^d8Z.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 h(|;\~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X?R |x[  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wsI5F&R,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }>,CUz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Bi XTC$Oi  
agreement for a settlement 授产协议 }biCQ*{'  
agreement for assignment 转让协议 ez+yP,.#  
agreement for sale 售卖协议;买卖协议 EP(Eq  
agreement for sale and purchase 买卖协议  ^ `je  
agreement for the payment of interest 支付利息协议 ]$|st^Q  
agreement for the repayment of money 还款协议 1xIFvXru  
agreement of reinsurance 再保险协议 ?{y:s!!  
Agricultural Bank of China 中国农业银行 olUqBQ&ol  
air passenger departure tax 飞机乘客离境税 n0Qh9*h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 t;Fbt("]:  
airport tax 机场税 :Vu7,o  
alcohol duty 酒精税 ?CcR 7l  
alienation 让与;让渡;转让 Qi(e`(,'  
alimony 生活费;赡养费 BH.:_Qrbh[  
All Ordinaries Index [AOI] 所有普通股指数 O>)n*OsS  
all risks 全险;综合险 X}n&`y{/  
All Sales Record for Stock Market 《股票市场成交报告》 FZe N,  
Allied Capital Resources Limited 新联财务有限公司 +?4*,8Tmmz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UKt/0Ze  
allocation letter 拨款信件 #QJ4o_  
allocation of fund 分配款项;预留款项 =B3!jir  
allocation of profit 利润分配;溢利分配 ;] l{D}  
allocation warrant 拨款令 QZ:]8MHl]  
allotment 分配;配股 Vz=j )[  
allotment notice 股份配售通知;配股通知 f4 Sw,A  
allotment of shares 股份分配 m!FM+kge  
allowable 可获宽免;免税的 ,6cbD  
allowable business loss 可扣除的营业亏损 (;Dn%kK  
allowable expenses 可扣税的支出 ~/]\iOL  
allowance 免税额;津贴;备抵;准备金 u"Hd55"&  
allowance for debts 债项的免税额 Y_|K,T6Zj@  
allowance for depreciation by wear and tear 耗损折旧免税额 "63zc 1  
allowance for funeral expenses 殡殓费的免税额 sqMNon`5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  \\E_W9.u  
allowance for repairs and outgoings 修葺及支出方面的免税额 @xW"rX#7f  
allowance to debtor 给债务人的津贴 :yFTaniJ'.  
alteration of capital 资本更改 \( Gf+  
alternate trustee 候补受托人 ((hJmaq  
amalgamation 合并 0k] ju  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V5(tf'  
ambit of charges 征税范围;收费范围 .zSimEOF  
amended valuation 经修订的估值 UG^?a  
American Commodities Exchange 美国商品交易所 >? A `C!i  
American Express Bank Limited 美国运通银行 dwf #~7h_  
American Stock Exchange 美国证券交易所 "0!eb3n  
amortization 摊销 709Uv5  
amount due from banks 存放银行同业的款项 sg9x?Bx9  
amount due from banks abroad 存放海外银行同业的款项 2y .-4?e  
amount due from holding companies 控股公司欠款 c?V*X-   
amount due from local banks 存放本港银行同业的款项 ^D> MDj6  
amount due to banks 银行同业的存款 .X=M !  
amount due to banks abroad 海外银行同业的存款 h C`p<jp/  
amount due to holding companies 控股公司存款 )]>Y*<s }  
amount due to local banks 本港银行同业的存款 4Uy>#IL  
amount due to outport banks 外埠银行同业的存款 ^N}~U5  
amount for note issue 发行纸币的款额 {msB+n~WZ  
amount of bond 担保契据的款额 ]!Aze^7;  
amount of consideration 代价款额 H1ui#5n2  
amount of contribution 供款数额 n)?F 9Wap  
amount of indebtedness 负债款额 &=yqWW?  
amount of principal of the loan 贷款本金额 ^{sI'l~  
amount of rates chargeable 应征差饷数额 XJ1nhE  
amount of share capital 股本额 g:e8i~  
amount of sums assured 承保款额 JA(q>>4  
amount of variation 变动幅度  E_I6  
amount of vote 拨款数额 uKAHJ$%  
amount payable 应付款额 d?qO`- ~$  
amount receivable 应收款额 =<W[dV=W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /s0VyUV=  
analysis 分析 3z. >b  
ancillary risk 附属风险 %fSk "%u%<  
annual account 周年帐目;周年帐目报表;年度决算;年结 n\)f.}YD8d  
annual accounting date 年结日期 DmpJzH j|  
annual allowance 每年免税额;年积金;年度津贴;年津 JI; i1@| b  
annual balance 年度余额 8lb `   
annual disposable income 每年可动用收入 3&d+U)E  
annual estimates 周年预算 vlKKPS  
annual fee 年费 7Sv5fLu2  
annual general meeting 周年大会 rW>'2m6HU  
annual growth rate 年增率;每年增长率 .BTT*vL-  
annual long-term supplement 长期个案每年补助金 &CsBG?@Z|  
annual pensionable emolument 可供计算退休金的年薪 ,&l*AB!  
annual report 年报 (%IstR|u:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iQR})=Q  
annual return 周年报表;周年申报表;每年报税表格 N P(?[W  
Annual Return Rules 《周年报表规则》 {7szo`U2  
annual review of consumer prices 每年消费物价回顾 WW/m /+  
annual roll-forward basis 逐年延展方式 rca"q[,  
annual salary 年薪 _)H+..=  
annual statement 年度报表;年度决算表 hSH-Ck@Qy  
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 L|?tcic  
annuitant 年金受益人 bcfOp A  
annuity 年金 z_TK (;j  
annuity contract 年金合约 /2q%'"x(  
annuity on human life 人寿年金 <^paRKEa+#  
antecedent debt 先前的债项 @<L.#gtP  
ante-dated cheque 倒填日期支票 ?9"glzxr  
anticipated expenditure 预期开支 ]&>)=b!,  
anticipated net profit 预期纯利 k6\c^%x  
anticipated revenue 预期收入 T /uu='3  
anti-inflation measure 反通货膨胀措施 ^ z;pP  
anti-inflationary stance 反通货膨胀立场 u9Ro=#xt  
apparent deficit 表面赤字 teb(\% ,  
apparent financial solvency 表面偿债能力 " B1' K8  
apparent partner 表面合伙人 aHw VoT  
application for personal assessment 个人入息课税申请书 s~CA @  
application of fund 资金应用 lk|/N^8M  
application to release as liquidator and to destruct the books of accounts and documents o^D{WH\p  
申请免除清盘人职务及毁灭帐簿与文件 rxA<\h,A  
appointed actuary 委任精算师 .:}\Z27-c  
appointed auditor 委任核数师;委任审计师 CAO$Zt  
appointed trustee 委任的受托人 tp"\  
appointer 委任人 9w1)Mf}  
apportioned pro rata 按比例分摊 w]}v m-  
apportionment 分配;分摊 tq[C"| dH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i2DR}%U  
apportionment formula 分摊方程式 _>.%X45xi  
apportionment of estate duty 遗产税的分摊 eYFCf;  
appraisal 估价;评估 u|E,Wy1  
appreciable growth 可观增长 (@zn[ Nq  
appreciable impact 显着影响 ^H'#*b0u  
appreciable increase 可观增长 Oqyh{q%]  
appreciation 增值;升值 4b)xW&K{  
appreciation against other currencies 相对其他货币升值 U4g ZW]F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ETtR*5Y 5  
appreciation tax 增值税 v|e>zm <  
appropriation 拨款;拨用;拨付 pR $c<p  
appropriation account 拨款帐目 $[d}g  
Appropriation Bill 拨款法案 T!n<ya!  
appropriation-in-aid system 补助拨款办法 a[/p(O  
approved assets 核准资产 bv+PbK]iO  
approved basket stock 认可一篮子证券 B%,0zb+-L  
approved budget 核准预算 Z$q}y 79^  
approved charitable donation 认可慈善捐款 ;2U`?"  
approved charitable institution 认可慈善机构 7 `|- K  
approved currency 核准货币;认可货币 f#!Ljjf$;  
approved estimates 核准预算 1PWDK1GI8  
approved estimates of expenditure 核准开支预算 ZqSczS7uf  
approved overseas insurer 核准海外保险人 7,:QFV  
approved overseas trust company 核准海外信托公司 lwV#j}G  
approved pooled investment fund 核准汇集投资基金 ,i'>+Ix<  
approved provident fund scheme 认可公积金计划 bk V_ ^8  
approved provision 核准拨款 ZN. #g_  
approved redeemable share 核准可赎回股份 1vX97n<}  
approved regional stock 认可地区性证券 N^O.P  
approved retirement scheme 认可退休金计划 m~2PpO  
approved subordinated loan 核准附属贷款 lLnD%*03  
arbitrage 套戥;套汇;套利 ZM\Z2L]n  
arbitrageur 套戥者;套汇者 Mq-;sPsFP  
arbitrary amount 临时款项 {`{U\w5Af  
arrangement 措施;安排;协定 |TkO'QN  
arrears 欠款 #HqXC\~n  
arrears of pay 欠付薪酬 /CH*5w)1   
arrears of revenue 逾期未收税款;逾期未收的帐项 ]c*&5c$  
articles of association 组织章程;组织细则;组织章程细则 yAaMYF@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `Os@/S  
ascertainment of profit 确定利润 "Ln)v   
"Asia Clear" “亚洲结算系统” cZA l.}/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 caS5>wk`R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6?r}bs6Msx  
Asian Development Fund [ADF] 亚洲发展基金 QO~!S_FRH  
Asian dollar bond 亚洲美元债券 "HlT-0F  
Asian dollar market 亚洲美元市场 m#ID%[hg$  
Asian dollar rate 亚洲美元利率 t}+P|$[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  {ZB7,\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N_wB  
asked price 沽盘;喊价;索价;卖方报价 L%;fYi;n  
assessable income 应评税入息 T {:8,CiW  
assessable loss 应评税亏损 +N}yqgE  
assessable profit 应评税利润 rHiBW!  
assessable value 应评税值 mR O@ZY;5  
assessed profit 估定利润 TrPw*4h 9s  
assessed value 经评估价值  I9Lt>*  
assessment 评税;评定;估价;评税单 X4eoE  
assessment number 评税编号;估价编号 b|pp}il  
assessment of additional tax 补加税评税 C <Pd_&  
assessment of performance 业绩评估;实绩评价 gz#2}  
Assessor 评税主任 eM]>"  
asset price bubbles 资产价格泡沫 y7,t "XV  
asset-backed securities 具资产保证的证券 ZFtJoGaR  
assets accretion 资产增值 ve\@u@K^  
assets and liabilities 资产与负债 _C=01 %/  
assets betterment statement 资产递增表;资产改进表 3vkzN  
assets lending 实物放款;有抵押贷款 gH.$B'  
assets of the company passing on the death 死者去世时转移的公司资产 Ce~Pms]  
assets pledged as security for liabilities 用作负债抵押的资产 If8Lt}-  
assets portfolio 资产投资组合 Xy}>O*  
assets price 资产价格 2*V]jO  
assets quality 资产质素 8K@e8p( y  
assets realization 资产变现 t qUBl?i  
assets refinancing arrangement 资产再集资安排 m {&lU@uL  
assets securitization 资产证券化 #=72 /[  
assets situated outside Hong Kong 在香港以外地方的资产 R2Lq??XA=  
assets stripping 削减资产;拆卖资产 aWNj l  
assets value 资产值 %0({ MU  
assignee 承让人 6\Tq,I7  
assignment 转让;转让书;转让契 P F);KQ  
assignment of interest 权益转让 }rnu:7  
assignment of letters patent and trade mark 专利证书及商标转让 ^Nt^.xi7  
assignment of property 物业转让;物业转让书 bN|1%[7  
assignment right 转让权 7q{yLcC"  
assignor 转让人 =>JA; ft  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Bat@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Urol)_3X  
associate member 附属会员 ERIF#EY  
associated body corporate 相联法人团体 7V5kYYR^F  
associated company 相联公司;联属公司 /`t}5U>S_  
associated corporation 相联法团 VA`VDUG,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4;(W0RQa  
公认会计师公会〔英国〕 N8,g~?r^  
Association of Futures Exchange Brokers 香港期货经纪协会 .krEfY&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 p@h<u!rL8  
association of underwriters 承保人组织 $@w ,9J\  
assumption of control 接管 3lKs>HE0  
assurance 担保;保险;转易;转易书 ?0-3J )kW  
assurance of interest 权益的转易 %s;5  
at 19XX price 按一九XX年价格计算 ] VEc9?  
at a discount 按赔价计算;按贴水价格计算;打折扣 mE'HRv  
at a premium 按溢价计算;按升水价格计算 ,s 6lB0  
at call 通知付款;按通知 LoSrXK~0~J  
at constant market price 按固定市价计算 AG#Mj(az!  
at constant price 按固定价格计算 - ~*kAh  
at cost 按成本计算 N/1xc1$SB  
at current market price 按当时市价计算;按现时市价计算 `uqe[u;`6  
at current price 按当时价格计算;按现时价格计算 mnw(x#%P  
at factor cost 按要素成本计算;按生产要素成本计算 9j}Q~v\  
at money-of-the-day price 按付款当日价格计算 E_P,>f  
at or better 按指定或较佳价位〔买卖指令〕 R*lq.7   
at par 按面值计算;平价 A+}O~,mxP8  
at sight 见票即付 bxWzm|  
at the close 按收市盘 dnM.  
at the opening 按开市盘 6BZi4:PDx  
attestation 见证;见证条款 fP- =wd  
at-the-money option 平价期权 1uEM;O  
attorney 受权人;受托代表人 <-gGm=R_$  
attornment 新拥有人承认书 F^lau f  
attributable profit 可归属利润 j'Gezx^.<e  
attributable share value 可归属股份价值 <p?oFD_e4  
Auckland Stock Exchange 奥克兰证券交易所 Fr<tk^~/  
auction 拍卖 J<9}) m  
auctioneer 拍卖商 k9&W0$I#  
audit 审计;核数 =AF;3  
Audit Commission 审计署 07\]8^/G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IU"n`HS  
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〕 D+w ?  
audit review 帐目审查 ]<9o>#3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cnDF`7xrT  
audited account 审计帐目;经审计的帐目 h?fp(  
audited annual account 经审计的周年帐目 -k%|sqDZj  
audited balance sheet 经审计的资产负债表 !G<gp4Js+N  
auditor 核数师;核数主任;审计师 '*`1uomeo  
auditor's certificate 核数师证明书;审计师证明书 oHF,k  
auditor's report 核数师报告;审计师报告 7c<_j55(  
Aussie bond 澳元债券  {+gK\Nz  
austerity budget 紧缩预算 &x@N5j5Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _Om5w p=:  
Australia All Ordinaries Index 澳洲所有普通股票指数 =`!# V/=  
Australian Dollar [AUD] 澳元 A>)W6|m|  
Australian Options Market 澳大利亚期权市场  Sg(\+j=  
Australian Securities Commission 澳洲证券事务监察委员会 D+h`Z]"|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f J%A_N}  
Australian Stock Exchange 澳大利亚证券交易所 \.F|c  
Austrian Schilling [ATS] 奥地利先令 l\u5RMS('  
authentication 认证;鉴证 \}gITc).j  
authority to purchase 委托购买证;委购书 yoTx3U@  
authorization 认可;核准;授权;授权书 mhNgXp)_56  
authorization by direction 指示授权 ]XWtw21I1  
authorization by instruction 指令授权 Lp+?5DjLT  
authorization by warrant 令状授权 D6'-c#  
authorization of unit trust 单位信托的认可 JycC\s+%E  
authorized agent 指定代理人 JK'tdvs~  
authorized capital 法定资本 qIO)<5\[%d  
authorized clerk 出市员 I=k`VId:  
authorized dealer 认可交易商 i}C%`1+(  
authorized financial institution 认可财务机构 =05jjR1  
authorized fund 认可基金 l i%8X.  
authorized fund house 获授权的基金公司;认可基金公司 iUS?xKN$~-  
authorized institution 认可机构 LO k J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rWp+kV[Ec>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `t7GYmw^#  
authorized insurer 获授权保险人;获认可承保人 v5L#H=P  
authorized investment 特准投资项目 ~b 9fk)z!  
authorized person 获授权人 9hhYyqGsO  
authorized representative 获授权代表 ~tB9kLFG  
authorized share capital 法定股本 .Txwp?};  
automated quotation system 自动报价系统 "@itn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Jx8DVjy  
自动交易系统〔香港期货交易所有限公司〕 gv,%5r0YOw  
automatic adjustment mechanism 自动调整机制 |(5|6r3  
automatic adjustment system 自动调整系统 _9z+xl  
Automatic Clearing House 自动票据交换所 ^E3 HY@j  
automatic exchange rates accumulation system 自动化汇率累集系统 k-$J #  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 mXUe/*r0T  
automatic teller machine [ATM] 自动柜员机 J*qo3aJjE  
autopay 自动转帐 9}11>X  
available assets 可用资产 q94*2@KV  
available fiscal reserve 现存财政储备 .1[pO_  
available profit 可用利润 ZRC7j?ui8`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 <-!' V,c  
average 平均;平均数;海损 [Ib17#74  
average basic salary 平均基本薪金 w)Y}hlcq  
average consumer expenditure 平均消费开支;一般消费开支 zi,":KDz#  
average cost 平均成本 AKAxfnaR  
average cost of land production 增辟土地平均成本  >fgV!o4  
average daily turnover 平均每日成交额 /O$)m[  
average daily wage rate 平均每日工资率 t\lx*_lr  
average expenditure pattern 平均开支模式 o6S`7uwJ*/  
average growth rate 平均增长率 lDG.\u  
average net fixed assets 固定资产平均净值 pEiq;2{~Yn  
average of relatives 相对价格平均数 @C5 %`{\  
average price 平均价格 \LDcIK=  
average propensity to consume 平均消费倾向;一般消费倾向 6X$iTJ[\x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 13I~   
average rate 平均率 4\2~wSr  
average revenue 平均收入;平均收益 bt?)ryu  
average stock 平均库存;平均存货 _P{v=`]Eu  
average yearly rent 平均年租 9S)A6]  
avoidance of double taxation 避免双重课税 ^4>Icz^ F  
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 $a+)v#?,  
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