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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

级别: 经院大学
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A: e A'1  
A share A股;甲类股份 6E0{(*  
abatement of tax 减税;减扣免税额 3S h#7"K3  
ABN AMRO Bank N.V. 荷兰银行 aZBb@~Y  
above-the-line expenditure 线上项目支出;经常预算支出 gK+/wTQ%  
above-the-line receipt 线上项目收入;经常预算收入 R^ &nBwp  
ABSA Asia Limited 南非联合亚洲有限公司 H){lXR/#u  
absolute change 绝对数值变更 +x_9IvaW&?  
absolute expenditure 实际开支 29~Bu5  
absolute guideline figure 绝对准则数字 2Pz)vnV"  
absolute interest 绝对权益 NU{`eM  
absolute order of discharge 绝对破产解除令 N"Mw1R4  
absolute profit margin 绝对利润幅度 ux=0N]lc  
absolute value 实值;绝对值 A$;"9F@  
absolutely vested interest 绝对既得权益 %IhUQ6  
absorbed cost 已吸收成本;已分摊成本 *!- J"h  
absorption 吸收;分摊;合并 9W+RUh^W  
absorption rate 吸收率;摊配率;分摊率 F* h\#?  
ACB Finance Limited 亚洲商业财务有限公司 9?L,DThQ  
acceptable form of reciprocity 合理的互惠条件 KVA~|j B  
acceptable rate 适当利率;适当汇率 AttS?TZr  
acceptance agreement 承兑协议 /@`kM'1:  
acceptance for honour 参加承兑 D g~L"  
acceptor 承兑人;接受人;受票人 Z @d(0 z  
acceptor for honour 参加承兑人 [44C`x[8M+  
accident insurance 意外保险  V9cKl[  
Accident Insurance Association of Hong Kong 香港意外保险公会 =}^J6+TVL  
accident insurance scheme 意外保险计划 P{ HYZg  
accident year basis 意外年度基准 bz4TbGg]  
accommodation 通融;贷款 ^j>w<ljzz  
accommodation bill 通融票据;空头票据 TeXt'G=M  
accommodation party 汇票代发人 }VI}O{  
account balance 帐户余额;帐户结余 j| X>:!4r  
account book 帐簿 2ms@CQy(00  
account collected in advance 预收款项 WPbG3FrL!  
account current book 往来帐簿 >J,y1jzJ  
account of after-acquired property 事后取得的财产报告 \Uh$%#}.  
account of defaulter 拖欠帐目 #cdrobJ  
account payable 应付帐款 ~;uc@GGo  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^oYudb^%  
account receivable 应收帐款 N`1W"Rx!  
account receivable report 应收帐款报表 yhzZ[vw7k  
account statement 结单;帐单;会计财务报表 .lE7v -e  
account title 帐户名称;会计科目 UD}#c:I  
accountant's report 会计师报告 z [9f  
Accountant's Report Rules 会计师报告规则 5kbbeO|0G  
accounting and auditing procedure 会计与审计程序;会计与核数程序 W< sa6,$  
Accounting Arrangements 《会计安排》 _dk/SWb)  
accounting basis 会计基础 iB0#Z_  
accounting by Official Receiver 破产管理署署长呈交的帐目 G>>TB{}  
Accounting Circular 《会计通告》 fq,LXQ#G  
accounting class 会计类别 `%oJa`  
accounting date 记帐日期;会计结算日期 5zk^zn)  
accounting for money 款项核算 \Jy/ a-  
Accounting Officer 会计主任 kD.KZV  
accounting period 会计报告期;会计期 jSc!"Trl]  
accounting policy 会计政策;会计方针 bxR6@  
accounting practice 会计惯例 e$=UA%  
accounting principle 会计准则 *s1^s;LR  
accounting record 会计记录 BfUM+RC%5  
accounting report 会计报告 .m/$ku{/J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `j)S7KN  
Accounting Society of China 中国会计学会 #ssSs]zl  
accounting statement 会计报表 *47',Qy  
accounting system 会计制度;会计系统 SNl% ?j| f  
accounting transaction 会计事项;帐务交易 _ 0g\g~[  
accounting treatment 会计处理 yuA+YZ  
accounting year 会计年度 TcEvUZJ"  
accretion 增值;添加 x_VD9  
accrual 应计项目;应累算数目 6G0Y,B7&  
accrual basis 应计制;权责发生制 {$H-7-O$  
accrual basis accounting 应计制会计;权责发生制会计 Ww)p&don  
accrue 应累算;应计 o +KDK{MD  
accrued benefit 应累算利益 pB0p?D)n  
accrued charges 应计费用 #|R#/Yc@Bv  
accrued cumulative preference share dividend 应累算的累积优先股股息 3 jR I@  
accrued expenses 应累算费用 mMSQW6~j  
accrued interest payable 应付利息;应计未付利息 <g3)!VR^q  
accrued interest receivable 应收利息;应计未收利息 %8hjMds  
accrued right 累算权益 05PRlz *x=  
accruing profit 应累算的利润 97 eEqI$#  
accumulated fiscal reserve 累积财政储备 7xU6Ll+p  
accumulated profit 累积利润;滚存溢利 43m@4Yb  
accumulated reserve 累积储备 6#gS`X23Y  
accumulation of surplus income 累积收益盈余 LfsqtQ=J`  
acquired assets 既得资产 mtd ,m  
acquisition 收购;购置;取得 pEp`Z,p  
acquisition cost 购置成本 IMcuoQ5  
acquisition expenses 购置费用 R&MdwTa  
acquisition of 100% interest 收购全部股权 56`Tna,t  
acquisition of control 取得控制权 rK@XC +`S  
acquisition of fixed assets 购置固定资产 o4PJ9x5R!  
acquisition of shell “买壳” ~4^~w#R  
acquisition price 收购价 n> tru L  
act of God 天灾 9S_PZH  
acting partner 执事合伙人 vOQ 3A%/  
active market 买卖活跃的市场;交投畅旺的市场;旺市 l2Pry'3  
active partner 积极参与的合伙人 aP&bW))CI  
active trading 交投活跃 e !2SO*O  
actual circulation 实际流通 orON)S ks  
actual cost 实际成本 qSA]61U&  
actual expenditure 实际开支;实际支出 u/_TR;u= q  
actual income 实际入息;实际收入;实际收益 "\`>Ll  
actual market 现货市场 3Z%~WE;I  
actual price 现货价;实际价格 qEJ#ce]G  
actual profit 实际利润 !!:mjq<0  
actual quotation 实盘;实际价位;实际报价 ~;S  
actual year basis 按实际年度计算 DV{0|E  
actuals 实货 }huFv*<@'  
actuarial investigation 精算调查 {'@`: p&3r  
actuarial principle 精算原则 K{ED mC  
actuarial report 精算师报告 Swr 8  
Actuarial Society of Hong Kong 香港精算学会 *'to#_n&W  
actuarial valuation 精算师估值 ``:+*4e9  
actuary 精算师 kWMz;{I5*w  
ad referendum agreement 暂定协议;有待覆核的协定 7U647G(Sg  
ad valorem duty 从价税;按值征税 `p'682xI  
ad valorem duty system 从价税制 +S6(Fvp  
ad valorem fee 从价费 ;lP/hG;`  
ad valorem tariff 从价关税 bGtS! 'I  
additional allowance 额外免税额 X 7R&>Pf  
additional amount for unexpired risk 未过期风险的额外款额 *YO^+]nmY  
additional assessable profit 补加应评税利润 sD ,=_q@  
additional assessment 补加评税 -\[H>)z]RB  
additional commitment 额外承担 Kg6[  
additional commitment vote 额外承担拨款 e%_J O7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f1w_Cl  
additional dependent parent allowance 供养父母额外免税额 f>hA+  
additional provision 额外拨款 *hvC0U@3  
additional stamp duty 附加印花税 d+o.J",E  
additional tax 补加税罚款;补加税款 C2}f'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /N9ct4 {^  
adjudged bankrupt 被裁定破产 W\Df:P {<  
adjudicated bankrupt 裁定破产人 E! GH$%:;  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J~.`  
adjudication of bankruptcy 裁定破产;宣告破产 iz%wozf  
adjudication of insolvency 裁定无力偿还债务 cXod43  
adjusted actual 经调整的实数;调整后的实数 \)`OEGdOR\  
adjusted current assets 经调整的流动资产;调整后的流动资产 E< Y!BT[X  
adjusted figure 经调整的数字;调整后的数额 q>rDxmP<  
adjusted liabilities 经调整的负债;调整后的负债 6m%#cP (6K  
adjusted loss 经调整的亏损;调整后的亏损 c:I %jm  
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 1Eh6ti  
adjusted profit 经调整的利润;调整后的利润 MSaOFv_Q  
adjusted surplus 经调整的盈余额;调整后的盈余额 m gE r+  
adjusted value 经调整的价值;调整后的价值 c> 0R_  
adjustment 调整;修订;理算〔保险〕 3 63KU@`  
adjustment centre 调剂中心 e|}B;<  
adjustment lag 调整过程的时间差距;调整时差 2!Qg1hM  
adjustment mechanism 调整机制 Xti.yQx\  
adjustment of loss 亏损调整 rU9z? (  
adjustment process 调整过程;调整程序 Y*/e;mG.  
adjustment range 调整幅度 LU $=j  
administered exchange rate 受管制汇率 b.j$Gna>Q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dym K@  
administration expenses 行政费用 }0V aZ<j  
administration fee 手续费;行政费 8I[=iU7]l  
administration in bankruptcy 破产管理 Ef$a&*)PH  
administration order 遗产管理令 FD al;T  
administrator 管理人;遗产管理人 M;LR$'cP  
administrator of the estate 遗产管理人 @1N .;]|  
admission of debt 债项承认书 =}g-N)^  
admission of proof 接纳债权证明 Vbv)C3ezD  
advance 放贷款项;垫付款项;预支款项;预付款项 !nU|3S[b  
advance account 暂支帐目;预付款帐户 4;*jE (  
advance compensation 预付补偿金 NHiac(&*  
advance from shareholder 股东垫款 H1.ktG  
advance pending reimbursement 预支以待日后付还 rS8}(lf  
advanced economy 先进经济体系 .XT]\'vW  
advancement 预付;预付财产 -v! ;  
advances warrant 垫款令 gA}?X  
advancing 贷出 zfw=U \  
adverse balance 逆差 qV0GpVJZU?  
adverse exchange 逆汇 :cvT/xhO  
advertisement addressed to shareholders 在报章刊登的致股东通告 G=/^]E  
advice for collection 托收通知书 #y-R*4G  
advice of drawing 提款通知书;汇票通知书 Du #>y!  
advice of payment 付款通知 goe %'k,  
Advisory Committee [Securities and Futures Commission] .*edaDi  
谘询委员会〔证券及期货事务监察委员会〕 +ib&6IU  
Advisory Committee on Diversification 经济多元化谘询委员会 GL%)s?   
affidavit 誓章;遗产申报誓章 h S)lQl:^  
affidavit of no receipt 述明无收款的誓章 #&X5Di[A  
affiliate 联号;联营公司;附属公司 U"RA*|  
affiliated company 附属公司;联号;联营公司 -AN5LE9-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 E7q,6f3@r  
affordability 负担能力 H<3:1*E  
African Development Bank [AfDB] 非洲开发银行 K0~=9/  
after-acquired property 事后取得的财产 ^8KxU  
after-hours dealing 市后交易 ,T*\9' Q  
after-tax profit 税后盈利;税后利润;税后溢利 )#8}xAjV  
agency agreement 代理协议 [y~kF?a  
agency expenses 代理机构的开支 L*OG2liJ  
agency fee 代理费 bFhZSk )  
Agency Law 《代理法》 "U!Vdt2vp  
agent 代理人;承销人 (8baa.ge  
agent of company 公司代理人 EU7nS3K)O~  
agent's fee 代理人费;经纪费 RN&6z"|jR  
aggregate 总计;总数;总体数字 EM(%|#  
aggregate amount 总款额;总额 /dO*t4$@?  
aggregate assets and liabilities 总体资产与负债 T|,/C|L  
aggregate at constant price 按固定价格计算的总体数字 .W\JvPTC  
aggregate demand 总需求 +%H=+fJ2}  
aggregate gross position 总持仓量 &NOCRabc  
aggregate limit 总限额 @?>5~  
aggregate of salaries tax 合计薪俸税 eA*We  
aggregate performance 总体表现;总体业绩 fA"c9(>m%]  
aggregate supply 总体供应 Q zg?#|  
aggregate surplus 总盈余  //0Y#"  
aggregate total 整体总额 n-g#nEc:  
aggregate value 总值;合计价值 _Wq;bKG  
aggregated basis 合计基准 *eGG6$I  
aggregated net chargeable income 合计应课税入息实额 Zv2]X-  
aggregation 合并计算;合计;总和 wrc1N?[bn  
aggregation of incomes of husband and wife 夫妇入息合并计算 8"TlWHF`  
aggregation of property 财产的总和 R xS{  
agio 差价;贴水 W[sQ_Z1C  
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%BX^b$Hj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >;lrH&  
《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》 -24ccN;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M3Qi]jO98  
《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》 Cn0s?3Fm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment HQwrb HS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `n@;%*6/  
agreement for a settlement 授产协议 hXvC>ie(i  
agreement for assignment 转让协议 ;66{S'*[  
agreement for sale 售卖协议;买卖协议 m#ig.z|A  
agreement for sale and purchase 买卖协议 Vju/+  
agreement for the payment of interest 支付利息协议 X"vDFE`?  
agreement for the repayment of money 还款协议 5 `@yX[G  
agreement of reinsurance 再保险协议 3,EtyJ3[Bh  
Agricultural Bank of China 中国农业银行 n a*Z0y  
air passenger departure tax 飞机乘客离境税 el\xMe^SY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]TJ258P}  
airport tax 机场税 EEMRy  
alcohol duty 酒精税 nBLb1T  
alienation 让与;让渡;转让 AQ0zsy  
alimony 生活费;赡养费 =J"c'Z>.  
All Ordinaries Index [AOI] 所有普通股指数 zKI1  
all risks 全险;综合险 n1aOpz6`  
All Sales Record for Stock Market 《股票市场成交报告》 dd6%3L{cn  
Allied Capital Resources Limited 新联财务有限公司 | #b/EA9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qQIX:HWDKZ  
allocation letter 拨款信件 8)M WC:  
allocation of fund 分配款项;预留款项 @^J>. g  
allocation of profit 利润分配;溢利分配 sy-#Eo#3  
allocation warrant 拨款令 unNN&m#@  
allotment 分配;配股 NB5lxaL  
allotment notice 股份配售通知;配股通知 %%#bTyF  
allotment of shares 股份分配 <Ql2+ev6  
allowable 可获宽免;免税的 24 .'+3  
allowable business loss 可扣除的营业亏损 Jz*A!Li  
allowable expenses 可扣税的支出 cj^hwtx   
allowance 免税额;津贴;备抵;准备金 u{w,y.l1h  
allowance for debts 债项的免税额 0x<G\ l4  
allowance for depreciation by wear and tear 耗损折旧免税额 Q5l+-  
allowance for funeral expenses 殡殓费的免税额 >^IUS8v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 OG_v[  C5  
allowance for repairs and outgoings 修葺及支出方面的免税额 y2mSPLw  
allowance to debtor 给债务人的津贴 of GoaH*h  
alteration of capital 资本更改 52NI{"  
alternate trustee 候补受托人 J qmL|S)  
amalgamation 合并 m=Gb<)Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;Wa&Dg/5`  
ambit of charges 征税范围;收费范围 |lk:(~DM  
amended valuation 经修订的估值 x <OVtAUB  
American Commodities Exchange 美国商品交易所 ^w&!}f+  
American Express Bank Limited 美国运通银行  -PU.Uw]  
American Stock Exchange 美国证券交易所 gyPwNE  
amortization 摊销 B&BL<X r  
amount due from banks 存放银行同业的款项 rVRv*W  
amount due from banks abroad 存放海外银行同业的款项  D F=Rd#  
amount due from holding companies 控股公司欠款 |DPq~l(d  
amount due from local banks 存放本港银行同业的款项 ms\\R@R  
amount due to banks 银行同业的存款 =(Y0wZP|  
amount due to banks abroad 海外银行同业的存款 jW4>WDN:  
amount due to holding companies 控股公司存款 5y] %Cu1.u  
amount due to local banks 本港银行同业的存款 *=!r|UdB.  
amount due to outport banks 外埠银行同业的存款 ]g }5p4*&  
amount for note issue 发行纸币的款额 )=bW\=[8  
amount of bond 担保契据的款额  (^B=>  
amount of consideration 代价款额 ?>I  
amount of contribution 供款数额 lgD %  
amount of indebtedness 负债款额 t @a&&  
amount of principal of the loan 贷款本金额 :t;i2Ck  
amount of rates chargeable 应征差饷数额 th<>%e}5c  
amount of share capital 股本额 Oqt{ uTI~  
amount of sums assured 承保款额 d(@ ov^e-  
amount of variation 变动幅度 +JM@kdE5b  
amount of vote 拨款数额 f*IvaY  
amount payable 应付款额 Ed{sC[j=  
amount receivable 应收款额 C rl:v8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `Q/\w1-Q  
analysis 分析 aR'~=t&;z1  
ancillary risk 附属风险 ori[[~OyB  
annual account 周年帐目;周年帐目报表;年度决算;年结 i2;,\FI@t%  
annual accounting date 年结日期 Vg :''!4t2  
annual allowance 每年免税额;年积金;年度津贴;年津 P}>>$$b\Yi  
annual balance 年度余额 VR%*8=  
annual disposable income 每年可动用收入 ,rF!o_7  
annual estimates 周年预算 G:wO1f6  
annual fee 年费 B2KBJ4rI[1  
annual general meeting 周年大会 FFe{=H,=  
annual growth rate 年增率;每年增长率 J\p-5[E  
annual long-term supplement 长期个案每年补助金 "q!*RO'a  
annual pensionable emolument 可供计算退休金的年薪 l8 $.k5X  
annual report 年报 rhX?\_7o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CJw zjH  
annual return 周年报表;周年申报表;每年报税表格 o*"Q{Xh#Qd  
Annual Return Rules 《周年报表规则》 \m1^sFMZ  
annual review of consumer prices 每年消费物价回顾 94]i|2qj*  
annual roll-forward basis 逐年延展方式 q}0I`$MU  
annual salary 年薪 E1`_[=8a9  
annual statement 年度报表;年度决算表 R~|(]#com  
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 ,U+>Q!$`\^  
annuitant 年金受益人 J, +/<Y!  
annuity 年金 ~O!E&~  
annuity contract 年金合约 -v|lM8  
annuity on human life 人寿年金 g!r) yzK  
antecedent debt 先前的债项 PnB2a'(^@?  
ante-dated cheque 倒填日期支票 <OJqeUo+*\  
anticipated expenditure 预期开支 $!_}d  
anticipated net profit 预期纯利 <b\8<mTr  
anticipated revenue 预期收入 NS TO\36  
anti-inflation measure 反通货膨胀措施 6+"gk(  
anti-inflationary stance 反通货膨胀立场 j~>J?w9<O  
apparent deficit 表面赤字 R6:m@  
apparent financial solvency 表面偿债能力 Q`4I a<5B  
apparent partner 表面合伙人  -)KNsW  
application for personal assessment 个人入息课税申请书 h|i b*%P_  
application of fund 资金应用 1jAuW~  
application to release as liquidator and to destruct the books of accounts and documents 2R^Eea  
申请免除清盘人职务及毁灭帐簿与文件 2+p XtP@O  
appointed actuary 委任精算师 w>}n1Nc$G  
appointed auditor 委任核数师;委任审计师 rY1jC\  
appointed trustee 委任的受托人 @xso{$z?j  
appointer 委任人 eb6y-TwY  
apportioned pro rata 按比例分摊 ^gNbcWc7CU  
apportionment 分配;分摊 ~?)y'?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AMO{ee7Po  
apportionment formula 分摊方程式 L|1~'Fz#w  
apportionment of estate duty 遗产税的分摊 g:U -kK!i  
appraisal 估价;评估 yS[HYq  
appreciable growth 可观增长 tK'9%yA\  
appreciable impact 显着影响 qSD3]Dv"  
appreciable increase 可观增长 B<$6Dj%L  
appreciation 增值;升值 (v:8p!QN  
appreciation against other currencies 相对其他货币升值 C7}iwklcsa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (?lT @RY/  
appreciation tax 增值税 yJlRW!@&:  
appropriation 拨款;拨用;拨付 R yM2 9uD  
appropriation account 拨款帐目 '"ze Im~  
Appropriation Bill 拨款法案 5B8fz;l= B  
appropriation-in-aid system 补助拨款办法 jqTK7b  
approved assets 核准资产 P3Ah1X7W"C  
approved basket stock 认可一篮子证券 v |pHbX  
approved budget 核准预算 D~`RLPMk  
approved charitable donation 认可慈善捐款 D$rn?@&g  
approved charitable institution 认可慈善机构 /^I!)|At  
approved currency 核准货币;认可货币 (Kg)cc[B`  
approved estimates 核准预算 $BB^xJ\O  
approved estimates of expenditure 核准开支预算 wyAh%'V  
approved overseas insurer 核准海外保险人 "T<7j.P?  
approved overseas trust company 核准海外信托公司 5LU7}v~/  
approved pooled investment fund 核准汇集投资基金 sqjDh  
approved provident fund scheme 认可公积金计划 huR ^l  
approved provision 核准拨款 nLPd]%78>  
approved redeemable share 核准可赎回股份 322-'S3<  
approved regional stock 认可地区性证券 w vI v+Q9  
approved retirement scheme 认可退休金计划 ed3wj3@  
approved subordinated loan 核准附属贷款 ]=/?Ooh  
arbitrage 套戥;套汇;套利 =)N6 R  
arbitrageur 套戥者;套汇者 m6 Y0,9  
arbitrary amount 临时款项 A2\3.3  
arrangement 措施;安排;协定 /'_Yct=  
arrears 欠款 [D?d~pB  
arrears of pay 欠付薪酬 /rK/ l  
arrears of revenue 逾期未收税款;逾期未收的帐项 g0s4ZI+T  
articles of association 组织章程;组织细则;组织章程细则 CDr0QM4k:.  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LcNI$g;}Yf  
ascertainment of profit 确定利润 R? N+./{  
"Asia Clear" “亚洲结算系统” Nd@/U c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 02(Ob  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c|(Q[=   
Asian Development Fund [ADF] 亚洲发展基金 $YJi]:3&  
Asian dollar bond 亚洲美元债券 wsc=6/#u  
Asian dollar market 亚洲美元市场 3vQVk  
Asian dollar rate 亚洲美元利率 m")p]B&i=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0Jd>V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z[,,(M  
asked price 沽盘;喊价;索价;卖方报价 h=n\c6Q  
assessable income 应评税入息 -7J~^m2x  
assessable loss 应评税亏损 o$7UWKW8  
assessable profit 应评税利润 nvc(<Ovw  
assessable value 应评税值 Ywcgt|  
assessed profit 估定利润 q6%m .X7  
assessed value 经评估价值 t+^__~IX  
assessment 评税;评定;估价;评税单 ^% Ln@!P  
assessment number 评税编号;估价编号 ~(`MP<  
assessment of additional tax 补加税评税 F< dhG>E9  
assessment of performance 业绩评估;实绩评价 O@:R\MwFOZ  
Assessor 评税主任 )]E?~$,  
asset price bubbles 资产价格泡沫 rg]z  
asset-backed securities 具资产保证的证券 !.4q{YWcYk  
assets accretion 资产增值 J@IKXhb7_  
assets and liabilities 资产与负债 4Yt'I#*  
assets betterment statement 资产递增表;资产改进表 }?O>.W,/  
assets lending 实物放款;有抵押贷款 B2WPbox  
assets of the company passing on the death 死者去世时转移的公司资产 5a2;@ }%V  
assets pledged as security for liabilities 用作负债抵押的资产 gl2l%]=\'  
assets portfolio 资产投资组合 e<~bDFH  
assets price 资产价格 %/!f^PIwX  
assets quality 资产质素 !RjC0,  
assets realization 资产变现 ,Hp7`I>/  
assets refinancing arrangement 资产再集资安排 fj9&J[  
assets securitization 资产证券化 bz [?M}  
assets situated outside Hong Kong 在香港以外地方的资产 BgB0   
assets stripping 削减资产;拆卖资产 [g=4'4EZc  
assets value 资产值 8M BY3F  
assignee 承让人 e. E$Ej]w  
assignment 转让;转让书;转让契 zcio\P=^|B  
assignment of interest 权益转让 3J3wKw!`  
assignment of letters patent and trade mark 专利证书及商标转让 :SZi4:4-J8  
assignment of property 物业转让;物业转让书 EYn9l n_]u  
assignment right 转让权 ws U@hqS  
assignor 转让人 n S Vr,wU  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4ZYywDwn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F& lSRL+v  
associate member 附属会员 5F]2.<i  
associated body corporate 相联法人团体 _b * gg  
associated company 相联公司;联属公司 ogV v 8Xb  
associated corporation 相联法团 bcAk$tA2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KsqS{VVCh  
公认会计师公会〔英国〕 ;D%H}+Z  
Association of Futures Exchange Brokers 香港期货经纪协会 k[*> nE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9w1`_r[J  
association of underwriters 承保人组织 kp6&e  
assumption of control 接管 i|S/g.r  
assurance 担保;保险;转易;转易书 $2Bll5!]  
assurance of interest 权益的转易 '=Acg"aT  
at 19XX price 按一九XX年价格计算 bJynUZ  
at a discount 按赔价计算;按贴水价格计算;打折扣  DD[<J:6  
at a premium 按溢价计算;按升水价格计算 I-Am9\   
at call 通知付款;按通知 w(*},  
at constant market price 按固定市价计算 T]\'D&P~D  
at constant price 按固定价格计算 YjPj#57+  
at cost 按成本计算 ]L3MIaO2T  
at current market price 按当时市价计算;按现时市价计算 {Z>Mnw"R  
at current price 按当时价格计算;按现时价格计算 \#C]|\  
at factor cost 按要素成本计算;按生产要素成本计算 i7&ay\+@  
at money-of-the-day price 按付款当日价格计算 ~;t/VsgGW  
at or better 按指定或较佳价位〔买卖指令〕 ^5k~ 7F.  
at par 按面值计算;平价 $9W,1wg  
at sight 见票即付 Ak3V< =gx  
at the close 按收市盘  Qr-,J_  
at the opening 按开市盘 crgVedx~}  
attestation 见证;见证条款 UH((d*HX4  
at-the-money option 平价期权 {GGP8  
attorney 受权人;受托代表人 A yOy&]g  
attornment 新拥有人承认书 _Y)Wi[  
attributable profit 可归属利润 =t.T9'{  
attributable share value 可归属股份价值 Xs~IoU  
Auckland Stock Exchange 奥克兰证券交易所 SXNde@% {  
auction 拍卖 74c5\UxA  
auctioneer 拍卖商 xE*. ,:,&  
audit 审计;核数 5d-rF:#  
Audit Commission 审计署 oS<*\!&D  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m+x$LkP  
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〕 "cvhx/\1#  
audit review 帐目审查 g]d0B!Ar~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >^ E*7Bfp  
audited account 审计帐目;经审计的帐目 n-OQCz9Xl  
audited annual account 经审计的周年帐目 m<J:6^H@  
audited balance sheet 经审计的资产负债表 *0_Q0SeE,o  
auditor 核数师;核数主任;审计师 (Dx p  
auditor's certificate 核数师证明书;审计师证明书 VWk{?*Dp  
auditor's report 核数师报告;审计师报告 f`[E^ zj  
Aussie bond 澳元债券 iAt&927  
austerity budget 紧缩预算 ` :Oje  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x X.{(er  
Australia All Ordinaries Index 澳洲所有普通股票指数 yIWgC[  
Australian Dollar [AUD] 澳元 w/9%C(w6  
Australian Options Market 澳大利亚期权市场 K.b :ae^k  
Australian Securities Commission 澳洲证券事务监察委员会 j?\z5i""f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hzA+,  
Australian Stock Exchange 澳大利亚证券交易所 #1WCSLvtV  
Austrian Schilling [ATS] 奥地利先令 E9' 2_e  
authentication 认证;鉴证 z00,Vr^m  
authority to purchase 委托购买证;委购书 {=;<1PykLb  
authorization 认可;核准;授权;授权书 4v9d& m!<  
authorization by direction 指示授权 s|k&@jH)  
authorization by instruction 指令授权 TK0W=&6#A  
authorization by warrant 令状授权 n(sseQ|\  
authorization of unit trust 单位信托的认可 \Qf2:[-V0  
authorized agent 指定代理人 W< $!H V$  
authorized capital 法定资本 X,}(MW  
authorized clerk 出市员 |<MSV KW  
authorized dealer 认可交易商 wEQZ9?\  
authorized financial institution 认可财务机构 msQ?V&+<  
authorized fund 认可基金 LG??Q+`l  
authorized fund house 获授权的基金公司;认可基金公司 1jpft3*x  
authorized institution 认可机构 RNt9Qdr4y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?. Ip(g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %l!- rXp  
authorized insurer 获授权保险人;获认可承保人 ZVrZkd `  
authorized investment 特准投资项目 8d&%H,  
authorized person 获授权人 }hcY5E-n  
authorized representative 获授权代表 o4agaA3k  
authorized share capital 法定股本 `A-  
automated quotation system 自动报价系统 vhDtjf/*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M(n@ytz  
自动交易系统〔香港期货交易所有限公司〕 MSB/O.  
automatic adjustment mechanism 自动调整机制 p =-~qBw  
automatic adjustment system 自动调整系统 NPDMv |4  
Automatic Clearing House 自动票据交换所 TIK'A<  
automatic exchange rates accumulation system 自动化汇率累集系统 r;+a%?P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 AHHV\r  
automatic teller machine [ATM] 自动柜员机 'X`W+=T$  
autopay 自动转帐 ,hm&]  
available assets 可用资产 as@? Kv  
available fiscal reserve 现存财政储备 B&<P>AZ  
available profit 可用利润 i1*0'x  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ~ e a K]|  
average 平均;平均数;海损 Z*=$n_ G  
average basic salary 平均基本薪金 l(\F2_,2W  
average consumer expenditure 平均消费开支;一般消费开支 KN>h*eze  
average cost 平均成本 IR8yE`(h  
average cost of land production 增辟土地平均成本 7y_<BCx h  
average daily turnover 平均每日成交额 \ _?d?:#RD  
average daily wage rate 平均每日工资率 T1'\!6_5  
average expenditure pattern 平均开支模式 ,5AEtoF  
average growth rate 平均增长率 -aV( 6i*n  
average net fixed assets 固定资产平均净值 Q 9E.AN  
average of relatives 相对价格平均数 &y7xL-xP  
average price 平均价格 {d.K)8\  
average propensity to consume 平均消费倾向;一般消费倾向 9!.S9[[N  
average propensity to save 平均储蓄倾向;一般储蓄倾向  ;v/un  
average rate 平均率 !OMCsUZ  
average revenue 平均收入;平均收益 ~wO-Hgd  
average stock 平均库存;平均存货 p|@#IoA/e  
average yearly rent 平均年租 N|3#pHm@  
avoidance of double taxation 避免双重课税 }$ Kd-cj+  
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 >?6HUUQ  
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