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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: o/i5e=9[y  
A share A股;甲类股份 %n V@'3EI  
abatement of tax 减税;减扣免税额 U4mh!  
ABN AMRO Bank N.V. 荷兰银行 'nmYB:&!  
above-the-line expenditure 线上项目支出;经常预算支出 x.yb4i=Jq  
above-the-line receipt 线上项目收入;经常预算收入 Z "+rg9/p  
ABSA Asia Limited 南非联合亚洲有限公司 .DV#-tUh  
absolute change 绝对数值变更 R!M|k%(  
absolute expenditure 实际开支 &bOodkOb  
absolute guideline figure 绝对准则数字 +kdU%Sm  
absolute interest 绝对权益 tM?I()Y&P  
absolute order of discharge 绝对破产解除令 OU Yb-  
absolute profit margin 绝对利润幅度 >P]I&S-.  
absolute value 实值;绝对值 H$($l<G9C  
absolutely vested interest 绝对既得权益 ={&TeMMA  
absorbed cost 已吸收成本;已分摊成本 `[W)6OUCx}  
absorption 吸收;分摊;合并 U:5*i  
absorption rate 吸收率;摊配率;分摊率 XTn{1[.O  
ACB Finance Limited 亚洲商业财务有限公司 ="[+6X  
acceptable form of reciprocity 合理的互惠条件 Y9(i}uTi  
acceptable rate 适当利率;适当汇率 E%v[7 ST  
acceptance agreement 承兑协议 , K"2tb  
acceptance for honour 参加承兑 94>7-d  
acceptor 承兑人;接受人;受票人 ph$&f0A6Xc  
acceptor for honour 参加承兑人 0"D?.E"$r  
accident insurance 意外保险 h 19.b:JT  
Accident Insurance Association of Hong Kong 香港意外保险公会 v:;C|uE|  
accident insurance scheme 意外保险计划 Q*{H]  
accident year basis 意外年度基准 a!6OE"?QQ  
accommodation 通融;贷款 neMe<jr  
accommodation bill 通融票据;空头票据 k3htHCf*G$  
accommodation party 汇票代发人 66y,{t  
account balance 帐户余额;帐户结余 :-jP8X  
account book 帐簿 ]MH \3g;  
account collected in advance 预收款项 3 T#3<gqM[  
account current book 往来帐簿 6`PGV+3j  
account of after-acquired property 事后取得的财产报告 ;{)@ghD  
account of defaulter 拖欠帐目 ~'YSVx& )  
account payable 应付帐款 looPO:bo^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qm&53  
account receivable 应收帐款 ]8j5Ou6#y  
account receivable report 应收帐款报表 j2&OYg  
account statement 结单;帐单;会计财务报表 &G5I0:a   
account title 帐户名称;会计科目  9%hB   
accountant's report 会计师报告 |Z)/  
Accountant's Report Rules 会计师报告规则 Y~\xWYR  
accounting and auditing procedure 会计与审计程序;会计与核数程序 kTe<1^,m  
Accounting Arrangements 《会计安排》 LSOwa  
accounting basis 会计基础 ri.|EmH2:D  
accounting by Official Receiver 破产管理署署长呈交的帐目 pmXWI`s  
Accounting Circular 《会计通告》 | r*1.V(  
accounting class 会计类别 PYRwcJ$b\d  
accounting date 记帐日期;会计结算日期 *g_>eNpXD  
accounting for money 款项核算 dL Py%q  
Accounting Officer 会计主任 R=f5:8D<-  
accounting period 会计报告期;会计期 vf'jz`Z  
accounting policy 会计政策;会计方针 (6_/n&mF  
accounting practice 会计惯例 !ilDR<  
accounting principle 会计准则 sg~/RSJ3  
accounting record 会计记录 |@4h z9~3  
accounting report 会计报告 YH6 K-}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d=Ihl30m  
Accounting Society of China 中国会计学会 %-zH]"Q$  
accounting statement 会计报表 S)1:*>@  
accounting system 会计制度;会计系统 { l~T~3/i  
accounting transaction 会计事项;帐务交易 t5[JN:an  
accounting treatment 会计处理 2yg'?tpj  
accounting year 会计年度 l@2`f#y1~<  
accretion 增值;添加 p~y 4q4  
accrual 应计项目;应累算数目 yOm6HA``hT  
accrual basis 应计制;权责发生制 k$m X81  
accrual basis accounting 应计制会计;权责发生制会计 [&59n,R`  
accrue 应累算;应计  )"Yah  
accrued benefit 应累算利益 zL=I-fVq  
accrued charges 应计费用 I(eR3d:  
accrued cumulative preference share dividend 应累算的累积优先股股息 1>*<K/\qg  
accrued expenses 应累算费用 &?6 ~v  
accrued interest payable 应付利息;应计未付利息 j7%%/%$o[  
accrued interest receivable 应收利息;应计未收利息 trA `l/  
accrued right 累算权益 EG=>F1&M  
accruing profit 应累算的利润 ;5S7_p2]j  
accumulated fiscal reserve 累积财政储备 SVeU7Q6-  
accumulated profit 累积利润;滚存溢利 ^,r;/c9A8  
accumulated reserve 累积储备 w4/)r-Z4I  
accumulation of surplus income 累积收益盈余 R3 =E?us!  
acquired assets 既得资产 Pg}G4L?H;J  
acquisition 收购;购置;取得 E<_6O Cz  
acquisition cost 购置成本 c8 fb)`,k  
acquisition expenses 购置费用 /60=N `i  
acquisition of 100% interest 收购全部股权 .jU0Hu{F4  
acquisition of control 取得控制权 !,WRXE&j  
acquisition of fixed assets 购置固定资产 n_ gB#L$  
acquisition of shell “买壳” gI$`d?[0{  
acquisition price 收购价 Z%d4V<fn  
act of God 天灾 ]nGA1S{  
acting partner 执事合伙人 "s^@PzQpN  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;^SgV   
active partner 积极参与的合伙人 Y\F H4}\S  
active trading 交投活跃 ijSYQ  
actual circulation 实际流通 Vc<n6  
actual cost 实际成本 <GlV!y  
actual expenditure 实际开支;实际支出 ^OsUWhkV  
actual income 实际入息;实际收入;实际收益 %6?}gc_  
actual market 现货市场 "TCbO`mg  
actual price 现货价;实际价格 e 2&i  
actual profit 实际利润 f)fw87UPc  
actual quotation 实盘;实际价位;实际报价 alD|-{Bf  
actual year basis 按实际年度计算 >}tG^)os  
actuals 实货 m$j;FKz+|  
actuarial investigation 精算调查 ImW~Jy  
actuarial principle 精算原则  Ue Tp,  
actuarial report 精算师报告 rx) Q]  
Actuarial Society of Hong Kong 香港精算学会 -B! TA0=oJ  
actuarial valuation 精算师估值 k18V4ATE]  
actuary 精算师 vK/Z9wR*05  
ad referendum agreement 暂定协议;有待覆核的协定 WWz ns[$f  
ad valorem duty 从价税;按值征税 oMf h|B  
ad valorem duty system 从价税制 l$@lk?dc  
ad valorem fee 从价费 1a4$. {  
ad valorem tariff 从价关税 !0_Y@>2  
additional allowance 额外免税额 q&x#S_!  
additional amount for unexpired risk 未过期风险的额外款额 "lAS <dq  
additional assessable profit 补加应评税利润 FV,SA3  
additional assessment 补加评税 mjc:0hH  
additional commitment 额外承担 09i[2n;O  
additional commitment vote 额外承担拨款 [^P2Kn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iIRigW  
additional dependent parent allowance 供养父母额外免税额 4H '&5  
additional provision 额外拨款 b8Sl3F?-~  
additional stamp duty 附加印花税 u>@G:kt8  
additional tax 补加税罚款;补加税款 Jx7^|A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'S>Jps@  
adjudged bankrupt 被裁定破产 _JB3+0@  
adjudicated bankrupt 裁定破产人 ?`iBp+iBv  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 , X):2_m  
adjudication of bankruptcy 裁定破产;宣告破产 < duM8   
adjudication of insolvency 裁定无力偿还债务 *Ux"3IXO  
adjusted actual 经调整的实数;调整后的实数 A>S2BL#=  
adjusted current assets 经调整的流动资产;调整后的流动资产 G9%4d;uFT  
adjusted figure 经调整的数字;调整后的数额 fQ) ;+  
adjusted liabilities 经调整的负债;调整后的负债 wEqCuhZ  
adjusted loss 经调整的亏损;调整后的亏损 6f1Y:qK'@  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 (b5af_ c  
adjusted profit 经调整的利润;调整后的利润 3_:k12%p  
adjusted surplus 经调整的盈余额;调整后的盈余额 KLB?GN?Pb  
adjusted value 经调整的价值;调整后的价值 ax}Xsk_  
adjustment 调整;修订;理算〔保险〕 ]P5u:~U  
adjustment centre 调剂中心 BGOI  
adjustment lag 调整过程的时间差距;调整时差 YkbLf#2AE|  
adjustment mechanism 调整机制 u{^Kyo#v  
adjustment of loss 亏损调整 o^J&c_U\3'  
adjustment process 调整过程;调整程序 bBL"F!.  
adjustment range 调整幅度 }3e+D  
administered exchange rate 受管制汇率 \6L=^q=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P40eK0 e6  
administration expenses 行政费用 S d -+a  
administration fee 手续费;行政费 *8+YR  
administration in bankruptcy 破产管理 p `Z7VG  
administration order 遗产管理令 21Opx~T3  
administrator 管理人;遗产管理人 /GNYv*  
administrator of the estate 遗产管理人 Gd 9B  
admission of debt 债项承认书 C\K--  
admission of proof 接纳债权证明 =$J2  
advance 放贷款项;垫付款项;预支款项;预付款项 H|?`n uiD  
advance account 暂支帐目;预付款帐户 P@ u%{  
advance compensation 预付补偿金 NmXTk+,L#  
advance from shareholder 股东垫款 qlP=Y .H  
advance pending reimbursement 预支以待日后付还 s:{%1/  
advanced economy 先进经济体系 *a4eL [  
advancement 预付;预付财产 igCtq!.a  
advances warrant 垫款令 %kT:"j(xW  
advancing 贷出 ~I74'  
adverse balance 逆差 :}-[%LSV  
adverse exchange 逆汇 nz+KA\iW  
advertisement addressed to shareholders 在报章刊登的致股东通告 eA_4,"{  
advice for collection 托收通知书 4v7RX  
advice of drawing 提款通知书;汇票通知书 ujedvw;sO  
advice of payment 付款通知 ^} #!?" Y  
Advisory Committee [Securities and Futures Commission] KYaf7qy]  
谘询委员会〔证券及期货事务监察委员会〕 D=$<E x^p  
Advisory Committee on Diversification 经济多元化谘询委员会 ml2HA4X&$Y  
affidavit 誓章;遗产申报誓章 =nl,5^  
affidavit of no receipt 述明无收款的誓章 fq'Of wT  
affiliate 联号;联营公司;附属公司 ~1oD7=WN  
affiliated company 附属公司;联号;联营公司 C_/oORvK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a6OT2B  
affordability 负担能力 A |B](MW%O  
African Development Bank [AfDB] 非洲开发银行 u""= 9>0  
after-acquired property 事后取得的财产 |ouk;r24V  
after-hours dealing 市后交易 Uw!v=n3#!  
after-tax profit 税后盈利;税后利润;税后溢利 WF7RMQ51j  
agency agreement 代理协议 J0k~%   
agency expenses 代理机构的开支 z m%\L/BF  
agency fee 代理费 TMrmyvv  
Agency Law 《代理法》  '}=M~  
agent 代理人;承销人 5s9~rm  
agent of company 公司代理人 qZ.\GHS  
agent's fee 代理人费;经纪费 9"e!0Q40  
aggregate 总计;总数;总体数字 Y|L57F  
aggregate amount 总款额;总额 zc#`qa:0  
aggregate assets and liabilities 总体资产与负债 ]SI`fja/  
aggregate at constant price 按固定价格计算的总体数字 Q2o:wXvj  
aggregate demand 总需求 Nx"?'-3Hm  
aggregate gross position 总持仓量 Gu pKM%kM  
aggregate limit 总限额 M vCBgLN  
aggregate of salaries tax 合计薪俸税 <|@9]>z  
aggregate performance 总体表现;总体业绩 '1+ Bgf  
aggregate supply 总体供应 (46)v'?  
aggregate surplus 总盈余 9UZX+@[F  
aggregate total 整体总额 ()Z$j,2  
aggregate value 总值;合计价值 ]c D!~nJ  
aggregated basis 合计基准 4{_5z7ody  
aggregated net chargeable income 合计应课税入息实额 RXDk8)^  
aggregation 合并计算;合计;总和 w,&RHQB  
aggregation of incomes of husband and wife 夫妇入息合并计算 N'StT$(  
aggregation of property 财产的总和 (~#9KA1A}  
agio 差价;贴水 FVHL;J]nf1  
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#7%, o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,3K?=e2  
《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》 9/Ls3U?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment P-C_sj A7  
《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》 F&Gb[Q&a8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /"U<0jot  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q)/4i9  
agreement for a settlement 授产协议 Tr8+E;;  
agreement for assignment 转让协议 Z=xrj E  
agreement for sale 售卖协议;买卖协议 |[ge ,MO:  
agreement for sale and purchase 买卖协议 c=5$bo]LI  
agreement for the payment of interest 支付利息协议 C,E 5/XW  
agreement for the repayment of money 还款协议 AG?oA328  
agreement of reinsurance 再保险协议 31}6dg8?n  
Agricultural Bank of China 中国农业银行 ?s//a_nL*  
air passenger departure tax 飞机乘客离境税 )`)cB)s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 86i =N _  
airport tax 机场税 0bor/FU-d  
alcohol duty 酒精税 -(jcsqDk  
alienation 让与;让渡;转让 $_ y"P  
alimony 生活费;赡养费 #S"=)BZ8L  
All Ordinaries Index [AOI] 所有普通股指数 a?;{0I:Ln  
all risks 全险;综合险 PrCq JY  
All Sales Record for Stock Market 《股票市场成交报告》 pd|s7  
Allied Capital Resources Limited 新联财务有限公司 l!b#v`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JkKI/ 5h  
allocation letter 拨款信件 nm)F tX|A  
allocation of fund 分配款项;预留款项 CAXU #  
allocation of profit 利润分配;溢利分配 ("{'],>  
allocation warrant 拨款令 /1Eg6hf9B  
allotment 分配;配股 8WvT0q>]  
allotment notice 股份配售通知;配股通知 @!S5FOXipZ  
allotment of shares 股份分配 |qBo*OcO  
allowable 可获宽免;免税的 ~9{.!7KPc  
allowable business loss 可扣除的营业亏损 K \O,AE  
allowable expenses 可扣税的支出 qnOAIP:0  
allowance 免税额;津贴;备抵;准备金 0wx`y$~R  
allowance for debts 债项的免税额 4x:fOhtP  
allowance for depreciation by wear and tear 耗损折旧免税额 ?h {&  
allowance for funeral expenses 殡殓费的免税额 ;RR)C@n1  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8WAg{lVs  
allowance for repairs and outgoings 修葺及支出方面的免税额 M*x_1h5n  
allowance to debtor 给债务人的津贴 <v\|@@X  
alteration of capital 资本更改 *StJ5c_kg2  
alternate trustee 候补受托人 U@9n 7F  
amalgamation 合并 6 R!0v8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uB%`Bx'OW  
ambit of charges 征税范围;收费范围 # RtrHm  
amended valuation 经修订的估值 PKP( :3|  
American Commodities Exchange 美国商品交易所 'b-}KDP  
American Express Bank Limited 美国运通银行 X0m\   
American Stock Exchange 美国证券交易所 EfOJ%Xr[,l  
amortization 摊销 1&dWt_\  
amount due from banks 存放银行同业的款项 rIXAn4,dTv  
amount due from banks abroad 存放海外银行同业的款项 @=$;^}JS|  
amount due from holding companies 控股公司欠款 VL\6U05Z  
amount due from local banks 存放本港银行同业的款项 | 2mEowAd  
amount due to banks 银行同业的存款 BM3nZ<%3  
amount due to banks abroad 海外银行同业的存款 !Ed';yfz\(  
amount due to holding companies 控股公司存款 k]v a  
amount due to local banks 本港银行同业的存款 [j5L}e!T  
amount due to outport banks 外埠银行同业的存款 Uu G;z5  
amount for note issue 发行纸币的款额 N(D_*% 96  
amount of bond 担保契据的款额 G,J$lT X  
amount of consideration 代价款额 ;&iQNXL  
amount of contribution 供款数额 RsE+\)  
amount of indebtedness 负债款额 HxkhlNB  
amount of principal of the loan 贷款本金额 sp JB6n(  
amount of rates chargeable 应征差饷数额 ;lP)  
amount of share capital 股本额 1:8ZS  
amount of sums assured 承保款额 "]sr4Jg=  
amount of variation 变动幅度 zgLm~  
amount of vote 拨款数额 P5[.2y_qM  
amount payable 应付款额 [ z?<'Tj  
amount receivable 应收款额 o0AREZ+I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r t f}4.  
analysis 分析 291v R]  
ancillary risk 附属风险 <jxTI%'f59  
annual account 周年帐目;周年帐目报表;年度决算;年结 Up8#Nz T  
annual accounting date 年结日期 NKRNEq!  
annual allowance 每年免税额;年积金;年度津贴;年津 5{{u #W%=  
annual balance 年度余额 %KqXtc`O  
annual disposable income 每年可动用收入 `*WR[c  
annual estimates 周年预算 GR/ p%Y(  
annual fee 年费 90Q}9T\  
annual general meeting 周年大会 hEDj"`Px  
annual growth rate 年增率;每年增长率 7Ij'!@no  
annual long-term supplement 长期个案每年补助金 pZXva9bE  
annual pensionable emolument 可供计算退休金的年薪 Ur_~yX]Mo  
annual report 年报 m+CvU?)gJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [N{Rd[{QTL  
annual return 周年报表;周年申报表;每年报税表格 z55P~p  
Annual Return Rules 《周年报表规则》 H1+G:TM  
annual review of consumer prices 每年消费物价回顾 sq*sbdE  
annual roll-forward basis 逐年延展方式 kFeuKSa^d  
annual salary 年薪 hMdsR,Iq  
annual statement 年度报表;年度决算表 OD{Rh(Id  
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 h"j{B  
annuitant 年金受益人 1SQ&m H/  
annuity 年金 U)N;=gr\  
annuity contract 年金合约 z[l17+v  
annuity on human life 人寿年金 ;+cZS=  
antecedent debt 先前的债项 w J; y4  
ante-dated cheque 倒填日期支票 8$S$*[-a  
anticipated expenditure 预期开支 _Nlx)YR  
anticipated net profit 预期纯利 gzxLHPiw  
anticipated revenue 预期收入 LvB-%@n  
anti-inflation measure 反通货膨胀措施 =xg pr*   
anti-inflationary stance 反通货膨胀立场 DT;Hr4Z8^"  
apparent deficit 表面赤字 ^IY1^x  
apparent financial solvency 表面偿债能力 ._#|h5  
apparent partner 表面合伙人 p^NYJV  
application for personal assessment 个人入息课税申请书 UDhW Y.`'~  
application of fund 资金应用 #VtlXr>G  
application to release as liquidator and to destruct the books of accounts and documents ?NJ\l5'  
申请免除清盘人职务及毁灭帐簿与文件 &vo]l~.  
appointed actuary 委任精算师 ;4%^4<+3  
appointed auditor 委任核数师;委任审计师 Sa6}xe."M,  
appointed trustee 委任的受托人 jrG@ +" }  
appointer 委任人 IX$ $pdQ  
apportioned pro rata 按比例分摊 't2"CPZ  
apportionment 分配;分摊 klv ]+F&[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !'MZeiLP  
apportionment formula 分摊方程式 /=i^Bgh4  
apportionment of estate duty 遗产税的分摊 >$k_tC'"  
appraisal 估价;评估 X]M)T  
appreciable growth 可观增长 os"o0?  
appreciable impact 显着影响 Busxg?=  
appreciable increase 可观增长 5) nm6sf  
appreciation 增值;升值 1: XT r  
appreciation against other currencies 相对其他货币升值 $yBU ,lu}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mvu!  
appreciation tax 增值税 c[f  
appropriation 拨款;拨用;拨付 ^|(F|Z  
appropriation account 拨款帐目 XzkC ]e'  
Appropriation Bill 拨款法案 UJ2Tj+  
appropriation-in-aid system 补助拨款办法 g#W)EXUR  
approved assets 核准资产 v~9PS2  
approved basket stock 认可一篮子证券 >}Za)  
approved budget 核准预算 y.HE3tH  
approved charitable donation 认可慈善捐款 BNnGtVAbZ  
approved charitable institution 认可慈善机构 R=xT\i{4h  
approved currency 核准货币;认可货币 S!0<aFh  
approved estimates 核准预算 ==~X8k|{E  
approved estimates of expenditure 核准开支预算 9H`Q |7g(5  
approved overseas insurer 核准海外保险人 gM '_1zs U  
approved overseas trust company 核准海外信托公司 [YLaR r  
approved pooled investment fund 核准汇集投资基金 ['Hl$2 j  
approved provident fund scheme 认可公积金计划 D`V03}\-  
approved provision 核准拨款 k& 2U&  
approved redeemable share 核准可赎回股份 -$>R;L  
approved regional stock 认可地区性证券 LY-fp+  
approved retirement scheme 认可退休金计划 ?l &S:` L  
approved subordinated loan 核准附属贷款 p$0G EYwM  
arbitrage 套戥;套汇;套利 IR(qjm\V  
arbitrageur 套戥者;套汇者 Lp.,:z7  
arbitrary amount 临时款项 $<OX\f%  
arrangement 措施;安排;协定 KQ9~\No]  
arrears 欠款 W c{<DE?J  
arrears of pay 欠付薪酬 P|Dw +lQj  
arrears of revenue 逾期未收税款;逾期未收的帐项 (3C::B=  
articles of association 组织章程;组织细则;组织章程细则 |L 11?{ K  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nRzD[ 3I  
ascertainment of profit 确定利润 eF823cH2x_  
"Asia Clear" “亚洲结算系统” *0^!%Y'/4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T8bk\\Od  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /PafIq  
Asian Development Fund [ADF] 亚洲发展基金 ZBUEg7c  
Asian dollar bond 亚洲美元债券 ~xer ZQgc  
Asian dollar market 亚洲美元市场 [Abq("9p\  
Asian dollar rate 亚洲美元利率 w^6rgCl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &!SdO<agZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p8aGM-+40W  
asked price 沽盘;喊价;索价;卖方报价 <%Zg;]2H`  
assessable income 应评税入息 _Ryt|# y  
assessable loss 应评税亏损 c |.~f+  
assessable profit 应评税利润 -~n^?0  
assessable value 应评税值 *<c, x8\s9  
assessed profit 估定利润 0Ihp`QGU:  
assessed value 经评估价值 [+\=x[q  
assessment 评税;评定;估价;评税单 JR] /\(  
assessment number 评税编号;估价编号 l 8qCg/ew  
assessment of additional tax 补加税评税 O~?H\2S  
assessment of performance 业绩评估;实绩评价 1tw>C\  
Assessor 评税主任 QpxRYv  
asset price bubbles 资产价格泡沫 % put=I  
asset-backed securities 具资产保证的证券 |`B*\\1  
assets accretion 资产增值 ^lud2x$O^C  
assets and liabilities 资产与负债 S:aAR*<6  
assets betterment statement 资产递增表;资产改进表 [#hpWNez(>  
assets lending 实物放款;有抵押贷款 "%ou'\}  
assets of the company passing on the death 死者去世时转移的公司资产 @-qS[bV  
assets pledged as security for liabilities 用作负债抵押的资产 VRV*\*~$  
assets portfolio 资产投资组合 3M\~#>  
assets price 资产价格 @TBcVHy  
assets quality 资产质素 #bc$[%_  
assets realization 资产变现 W5z<+8R  
assets refinancing arrangement 资产再集资安排 GrPKJ~{6  
assets securitization 资产证券化  ieo Naq  
assets situated outside Hong Kong 在香港以外地方的资产 lQ(I/[qVd  
assets stripping 削减资产;拆卖资产 -5B>2K F  
assets value 资产值 (c AWT,  
assignee 承让人 50kjX}  
assignment 转让;转让书;转让契 gT8Q:8f:  
assignment of interest 权益转让 z=%&?V  
assignment of letters patent and trade mark 专利证书及商标转让 :59fb"^$  
assignment of property 物业转让;物业转让书 ;\-f7!s  
assignment right 转让权 OCHjQc  
assignor 转让人 Bu7Ztt*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {,xI|u2R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 utOATjB.z  
associate member 附属会员 @{/GdB,}  
associated body corporate 相联法人团体 `s1>7XWf  
associated company 相联公司;联属公司 @pq2Z^SQH  
associated corporation 相联法团 $ 1lI6 = ,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mW EaUi)Zz  
公认会计师公会〔英国〕 a4{~.Mp  
Association of Futures Exchange Brokers 香港期货经纪协会 sT8(f=^)8F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E0HXB1"  
association of underwriters 承保人组织 }9=X*'BO  
assumption of control 接管 -7-r~zmr  
assurance 担保;保险;转易;转易书 ^#i3JMq  
assurance of interest 权益的转易 9lXjB_wG>  
at 19XX price 按一九XX年价格计算 W;L<zFFbU)  
at a discount 按赔价计算;按贴水价格计算;打折扣 \"k[y+O],4  
at a premium 按溢价计算;按升水价格计算 I "Qf};n  
at call 通知付款;按通知 |p_\pa1&  
at constant market price 按固定市价计算 ^V6cx2M  
at constant price 按固定价格计算 76 nrDE  
at cost 按成本计算  \EI<1B  
at current market price 按当时市价计算;按现时市价计算 J34/rL/s  
at current price 按当时价格计算;按现时价格计算 3QSA|  
at factor cost 按要素成本计算;按生产要素成本计算 ,jH<i.2R  
at money-of-the-day price 按付款当日价格计算 3T1t !q4/5  
at or better 按指定或较佳价位〔买卖指令〕 m{#?fR=9  
at par 按面值计算;平价 ;|yd}q=p  
at sight 见票即付 X;:qnnO  
at the close 按收市盘 :)JIKP%$\)  
at the opening 按开市盘 C?dQ QB$  
attestation 见证;见证条款 Odn`q=  
at-the-money option 平价期权 )T0%<(J  
attorney 受权人;受托代表人 \iL{q^Im  
attornment 新拥有人承认书 py|ORVN(Z  
attributable profit 可归属利润 z3Id8G&>  
attributable share value 可归属股份价值 =#=<%HPT  
Auckland Stock Exchange 奥克兰证券交易所 @kh:o\  
auction 拍卖 '0b!lVe  
auctioneer 拍卖商 "R<c  
audit 审计;核数 dlv1liSXL5  
Audit Commission 审计署 &,*G}6wa;&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q+<{2oVz  
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〕 b6(LoN.  
audit review 帐目审查 h95a61a,Vy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W0-KFo.'  
audited account 审计帐目;经审计的帐目 1 sJtkge:  
audited annual account 经审计的周年帐目 wmV7g7t6  
audited balance sheet 经审计的资产负债表 O~P1d&:L  
auditor 核数师;核数主任;审计师 xxy (#j$  
auditor's certificate 核数师证明书;审计师证明书 b?^CnMO  
auditor's report 核数师报告;审计师报告 U~CG(9  
Aussie bond 澳元债券 WNnB s  
austerity budget 紧缩预算 b;;mhu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6Dl]d %.  
Australia All Ordinaries Index 澳洲所有普通股票指数 EN2H[i+,  
Australian Dollar [AUD] 澳元 pZxuV(QP`  
Australian Options Market 澳大利亚期权市场 bT>1S2s  
Australian Securities Commission 澳洲证券事务监察委员会 2|a5xTzH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g$/C-j4A[  
Australian Stock Exchange 澳大利亚证券交易所 Yq~$p Vgf  
Austrian Schilling [ATS] 奥地利先令 Qxb%P<`u  
authentication 认证;鉴证 f[ 'uka.U  
authority to purchase 委托购买证;委购书 `/"*_AKAI  
authorization 认可;核准;授权;授权书 57|RE5]|!  
authorization by direction 指示授权 1ze\ U>  
authorization by instruction 指令授权 D`4>Wh/H  
authorization by warrant 令状授权 D`9a"o  
authorization of unit trust 单位信托的认可 (_0r'{`  
authorized agent 指定代理人 e'l@M$^  
authorized capital 法定资本 q 3nF\Me0  
authorized clerk 出市员 x*#9\*@EI  
authorized dealer 认可交易商 {,X}Btnwp  
authorized financial institution 认可财务机构 F[@M?  
authorized fund 认可基金 )lh Pl  
authorized fund house 获授权的基金公司;认可基金公司 #@UzOQ>  
authorized institution 认可机构 aam6R/4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [,a2A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dy' J~Eo7  
authorized insurer 获授权保险人;获认可承保人 O~*`YsL9  
authorized investment 特准投资项目 P->.eo#VG  
authorized person 获授权人 hU|TP3*  
authorized representative 获授权代表 bC h  
authorized share capital 法定股本 Pd8zdzf{  
automated quotation system 自动报价系统 Cs2F/M'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dbsD\\,2%N  
自动交易系统〔香港期货交易所有限公司〕 <| =^['vi  
automatic adjustment mechanism 自动调整机制 Y=5}u&\   
automatic adjustment system 自动调整系统 WU +OS(  
Automatic Clearing House 自动票据交换所 |& Pa`=sp  
automatic exchange rates accumulation system 自动化汇率累集系统 BcaX:C?f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dCn'IM1  
automatic teller machine [ATM] 自动柜员机 Dg=!d)\  
autopay 自动转帐 u*6Y>_iA  
available assets 可用资产 umuE5MKY<  
available fiscal reserve 现存财政储备 $! R]!s  
available profit 可用利润 %AJTU3=0  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \- f^C}m  
average 平均;平均数;海损 &:?2IAe  
average basic salary 平均基本薪金 A(@VjXl  
average consumer expenditure 平均消费开支;一般消费开支 "i^< H  
average cost 平均成本 `^mY*Cb e  
average cost of land production 增辟土地平均成本 BM>'w,$KL  
average daily turnover 平均每日成交额 dWi:V 7t+  
average daily wage rate 平均每日工资率 [/V i*Z  
average expenditure pattern 平均开支模式 oYmLJzCf  
average growth rate 平均增长率 78UE?) X"  
average net fixed assets 固定资产平均净值 %0Mvd;#[  
average of relatives 相对价格平均数 E[a|.lnV  
average price 平均价格 igO,Ge8}  
average propensity to consume 平均消费倾向;一般消费倾向 Qq{>]5<  
average propensity to save 平均储蓄倾向;一般储蓄倾向 %] #XIr  
average rate 平均率 SL$ bV2T  
average revenue 平均收入;平均收益 H"vkp~u]I  
average stock 平均库存;平均存货 :vXlni7N[M  
average yearly rent 平均年租 cCB YM  
avoidance of double taxation 避免双重课税 G$oi>zt3  
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 krMO<(x+  
<x[CL,Zg7  
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