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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: 3m`y?Dd  
A share A股;甲类股份 Pd<>E*>}c.  
abatement of tax 减税;减扣免税额 {@[z-)N7\,  
ABN AMRO Bank N.V. 荷兰银行 #PRkqg+|  
above-the-line expenditure 线上项目支出;经常预算支出 [<{+tAdn)  
above-the-line receipt 线上项目收入;经常预算收入 '.DFyHsq  
ABSA Asia Limited 南非联合亚洲有限公司 cz9T,  
absolute change 绝对数值变更 1~q|%"J  
absolute expenditure 实际开支 }" 'l8t0?  
absolute guideline figure 绝对准则数字 tm}0kWx  
absolute interest 绝对权益 P\H$*6v(  
absolute order of discharge 绝对破产解除令 a2un[$Jq`  
absolute profit margin 绝对利润幅度 ]q@6&]9  
absolute value 实值;绝对值 y| %rW  
absolutely vested interest 绝对既得权益 p[%FH?  
absorbed cost 已吸收成本;已分摊成本 :AB$d~${M>  
absorption 吸收;分摊;合并 n P4DHb&5  
absorption rate 吸收率;摊配率;分摊率 dAcy;-[[P  
ACB Finance Limited 亚洲商业财务有限公司 ',p`B-dw  
acceptable form of reciprocity 合理的互惠条件 5zF7yvS.w  
acceptable rate 适当利率;适当汇率 toCT5E_0=  
acceptance agreement 承兑协议 * <_8]C0>  
acceptance for honour 参加承兑 VS\~t  
acceptor 承兑人;接受人;受票人 qMe$Qr8  
acceptor for honour 参加承兑人 9rmOf Jo:  
accident insurance 意外保险 7.l[tKh  
Accident Insurance Association of Hong Kong 香港意外保险公会 l;SqjkN  
accident insurance scheme 意外保险计划 anTS8b   
accident year basis 意外年度基准 _YW1Mk1  
accommodation 通融;贷款 7,2bR  
accommodation bill 通融票据;空头票据 Ie~#k[X  
accommodation party 汇票代发人 J_A5,K*r|  
account balance 帐户余额;帐户结余 I vQ]-A}N  
account book 帐簿 *1KrI9i  
account collected in advance 预收款项 0)'^vJe  
account current book 往来帐簿 <x),HTJ  
account of after-acquired property 事后取得的财产报告 z\8Kz ]n~  
account of defaulter 拖欠帐目 F\Gi;6a  
account payable 应付帐款 : )\<  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 $>;U^-#3  
account receivable 应收帐款 tQ:)j^\  
account receivable report 应收帐款报表 Ln})\ UDK)  
account statement 结单;帐单;会计财务报表 xCMcS~ 3/  
account title 帐户名称;会计科目 l(@UpV-  
accountant's report 会计师报告 O#E]a<N`  
Accountant's Report Rules 会计师报告规则 h+! Ld^'c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 : YU_ \EV  
Accounting Arrangements 《会计安排》 N(W ;(7  
accounting basis 会计基础 [s4lSGh  
accounting by Official Receiver 破产管理署署长呈交的帐目 w"O^CR)  
Accounting Circular 《会计通告》 V\"x#uB  
accounting class 会计类别 SAt{At  
accounting date 记帐日期;会计结算日期 ^[SQw)*  
accounting for money 款项核算 &JM|u ww?1  
Accounting Officer 会计主任 FaC;vuSpy  
accounting period 会计报告期;会计期 M3350  
accounting policy 会计政策;会计方针 S3u>a\  
accounting practice 会计惯例 '8v^.gZ  
accounting principle 会计准则 ~JsTHE$F  
accounting record 会计记录 Ax4nx!W,   
accounting report 会计报告 '@h5j6:2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YAqv:  
Accounting Society of China 中国会计学会 gh3XC.&  
accounting statement 会计报表 3EN?{T<yf  
accounting system 会计制度;会计系统 fYR*B0tu  
accounting transaction 会计事项;帐务交易 G_{x)@  
accounting treatment 会计处理 jX79Nm|  
accounting year 会计年度  `k/hC  
accretion 增值;添加 YT6<1-E#  
accrual 应计项目;应累算数目 %SL'X`j  
accrual basis 应计制;权责发生制 cbD&tsF  
accrual basis accounting 应计制会计;权责发生制会计 N*N@wJy:5  
accrue 应累算;应计 @JS O=8  
accrued benefit 应累算利益 W~J@v@..4  
accrued charges 应计费用 ON|Bpt2Qp  
accrued cumulative preference share dividend 应累算的累积优先股股息 A=/|f$s+  
accrued expenses 应累算费用 oX@0+*"  
accrued interest payable 应付利息;应计未付利息 i w<2|]>l  
accrued interest receivable 应收利息;应计未收利息 o[W7'1O  
accrued right 累算权益 vd>X4e ^j  
accruing profit 应累算的利润 ]?p&sI4  
accumulated fiscal reserve 累积财政储备 G%w hOIFRq  
accumulated profit 累积利润;滚存溢利 4~8++b1/;  
accumulated reserve 累积储备 .V9/0  
accumulation of surplus income 累积收益盈余 j()<.h;'  
acquired assets 既得资产 ({g7{tUy^H  
acquisition 收购;购置;取得 L\--h`~YU  
acquisition cost 购置成本 {%ZD ^YSA  
acquisition expenses 购置费用 }U K<tUO  
acquisition of 100% interest 收购全部股权  &y/  
acquisition of control 取得控制权 U)%gzXTZ%  
acquisition of fixed assets 购置固定资产 x'OE},>i  
acquisition of shell “买壳” s_A<bW566F  
acquisition price 收购价 /(Se:jH$>  
act of God 天灾 %]Gm  
acting partner 执事合伙人 ."<mL}Fi(  
active market 买卖活跃的市场;交投畅旺的市场;旺市 y| *X  
active partner 积极参与的合伙人 7{ zkqug  
active trading 交投活跃 Ai&-W  
actual circulation 实际流通 !%<bLD8  
actual cost 实际成本 8jW"8~Y#0  
actual expenditure 实际开支;实际支出 \*Ro a&<!  
actual income 实际入息;实际收入;实际收益 l(Dkmt>^  
actual market 现货市场 GE]cH6E  
actual price 现货价;实际价格 m0+X 109  
actual profit 实际利润 E^a He  
actual quotation 实盘;实际价位;实际报价 C=& 7V  
actual year basis 按实际年度计算 ) # le|Rf  
actuals 实货 =l?F_  
actuarial investigation 精算调查 N6Mo|  
actuarial principle 精算原则 ]5X=u(}  
actuarial report 精算师报告 #;59THdtPk  
Actuarial Society of Hong Kong 香港精算学会 <QoSq'g#,=  
actuarial valuation 精算师估值 Zi5d"V[}T  
actuary 精算师 y%A!|aBu  
ad referendum agreement 暂定协议;有待覆核的协定 WZ @/'[  
ad valorem duty 从价税;按值征税 @~v |t{G  
ad valorem duty system 从价税制 T2-n;8t  
ad valorem fee 从价费 t{n|!T&  
ad valorem tariff 从价关税 al<[iZ  
additional allowance 额外免税额 6KuB<od  
additional amount for unexpired risk 未过期风险的额外款额 4<b=;8  
additional assessable profit 补加应评税利润 ,2\?kPoc8  
additional assessment 补加评税 Te=[tx~x  
additional commitment 额外承担 9~8 A>  
additional commitment vote 额外承担拨款 f>\guuG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Gzxq] Mg  
additional dependent parent allowance 供养父母额外免税额 }!=}g|z#|  
additional provision 额外拨款 Gq_rZo(@  
additional stamp duty 附加印花税 "L'0"  
additional tax 补加税罚款;补加税款 UX3 ]cr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0Q^ -d+!  
adjudged bankrupt 被裁定破产 \mRRx#-r%  
adjudicated bankrupt 裁定破产人 H4[];&]xr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 acd8?>%[  
adjudication of bankruptcy 裁定破产;宣告破产 5g9lO]WDI  
adjudication of insolvency 裁定无力偿还债务 @Sb 86Ee  
adjusted actual 经调整的实数;调整后的实数 *k)v#;B  
adjusted current assets 经调整的流动资产;调整后的流动资产 d1YE$   
adjusted figure 经调整的数字;调整后的数额 HAa2q=  
adjusted liabilities 经调整的负债;调整后的负债 oxkA+}^j8M  
adjusted loss 经调整的亏损;调整后的亏损 !QK ~l  
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 *7.EL`8  
adjusted profit 经调整的利润;调整后的利润 X2>qx^jT  
adjusted surplus 经调整的盈余额;调整后的盈余额 thWQU"z4  
adjusted value 经调整的价值;调整后的价值 F/c7^  
adjustment 调整;修订;理算〔保险〕 l AF/O5b  
adjustment centre 调剂中心 !Z +4FwF  
adjustment lag 调整过程的时间差距;调整时差 u2=gG.  
adjustment mechanism 调整机制 >iefEv\  
adjustment of loss 亏损调整 1T(:bM_t`7  
adjustment process 调整过程;调整程序 3QlV,)}  
adjustment range 调整幅度 6*3J3Lc_<  
administered exchange rate 受管制汇率 N\ nr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -:92<G\D  
administration expenses 行政费用 H"hL+F^  
administration fee 手续费;行政费 .yp"6S^b  
administration in bankruptcy 破产管理 |BrD:+  
administration order 遗产管理令 Y{yN*9a79  
administrator 管理人;遗产管理人 =Kdd+g!  
administrator of the estate 遗产管理人 Z]-C,8MM  
admission of debt 债项承认书 NPjh2 AJm  
admission of proof 接纳债权证明 #$trC)?~q  
advance 放贷款项;垫付款项;预支款项;预付款项 Q}# 5mf&cD  
advance account 暂支帐目;预付款帐户 q^nSYp#  
advance compensation 预付补偿金 rG7S^,5o  
advance from shareholder 股东垫款 !Gwf"-TQ  
advance pending reimbursement 预支以待日后付还 Fa]fSqy@;  
advanced economy 先进经济体系 'M"JF;*r  
advancement 预付;预付财产 E]x)Qr2Ju  
advances warrant 垫款令 Of| e]GR  
advancing 贷出 = ~{n-rMF  
adverse balance 逆差 Sb_T _m  
adverse exchange 逆汇 a|B^%  
advertisement addressed to shareholders 在报章刊登的致股东通告 XRU^7@Ylks  
advice for collection 托收通知书 9d ZE#l!Q  
advice of drawing 提款通知书;汇票通知书 _ PC}`Y'&  
advice of payment 付款通知 W)rE_tw,|  
Advisory Committee [Securities and Futures Commission] b?&=gm%oU  
谘询委员会〔证券及期货事务监察委员会〕 cZ$!_30N+  
Advisory Committee on Diversification 经济多元化谘询委员会 `V N $ S  
affidavit 誓章;遗产申报誓章 EA )28]Y.  
affidavit of no receipt 述明无收款的誓章 _H#l&bL@C  
affiliate 联号;联营公司;附属公司 )u{)"m`&[J  
affiliated company 附属公司;联号;联营公司 "m^whHj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v@OyB7}  
affordability 负担能力 FS.z lk\D=  
African Development Bank [AfDB] 非洲开发银行 _;*|"e@^  
after-acquired property 事后取得的财产 =}@m$g  
after-hours dealing 市后交易 F12tOSfu*  
after-tax profit 税后盈利;税后利润;税后溢利 xW84g08_,  
agency agreement 代理协议 TF %8pIg>Z  
agency expenses 代理机构的开支 ~'/I[y4t  
agency fee 代理费 # L\t)W  
Agency Law 《代理法》 7Gb(&'n  
agent 代理人;承销人 oYWcX9R  
agent of company 公司代理人 -BWkPq!  
agent's fee 代理人费;经纪费 !A>VzW  
aggregate 总计;总数;总体数字 Y~=]RCg  
aggregate amount 总款额;总额 s }P-4Sg  
aggregate assets and liabilities 总体资产与负债 #A|~s;s>N  
aggregate at constant price 按固定价格计算的总体数字 .hh 2II  
aggregate demand 总需求 )3i}(h0  
aggregate gross position 总持仓量 I0\}S [+ H  
aggregate limit 总限额 -"L)<J@gQ?  
aggregate of salaries tax 合计薪俸税 (n{sp  
aggregate performance 总体表现;总体业绩 X8T7(w<0%f  
aggregate supply 总体供应 z~d\d!u1  
aggregate surplus 总盈余 51oZ w%os=  
aggregate total 整体总额 Q ! 5P  
aggregate value 总值;合计价值 Ed/@&52z0  
aggregated basis 合计基准 {b@rQCre7  
aggregated net chargeable income 合计应课税入息实额 amI$0  
aggregation 合并计算;合计;总和 &lYKi3}x  
aggregation of incomes of husband and wife 夫妇入息合并计算 Zp|LCE"  
aggregation of property 财产的总和 b@ J&jE~d  
agio 差价;贴水 lu @#)  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 )=\W sQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment UXB[3SP  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 @Kri)U i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mfu >j,7l  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 p9<OXeY   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LkFXUt?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "A jtNL5  
agreement for a settlement 授产协议 XezO_V  
agreement for assignment 转让协议  z"BV+  
agreement for sale 售卖协议;买卖协议 3Lwl~h!  
agreement for sale and purchase 买卖协议 lj"L Q(^  
agreement for the payment of interest 支付利息协议 P=& Je?  
agreement for the repayment of money 还款协议 Y^gK^ ?K  
agreement of reinsurance 再保险协议 C]UBu-]#S  
Agricultural Bank of China 中国农业银行 LX.1]T*m`  
air passenger departure tax 飞机乘客离境税 t" 1'B!4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ak50]KYo  
airport tax 机场税 u!2.[CV  
alcohol duty 酒精税 P[{w23`4  
alienation 让与;让渡;转让 )>,b>7  
alimony 生活费;赡养费 f}bUuQrH-!  
All Ordinaries Index [AOI] 所有普通股指数 ]>@; 2%YvY  
all risks 全险;综合险  l;>#O  
All Sales Record for Stock Market 《股票市场成交报告》 Yt*M|0bL  
Allied Capital Resources Limited 新联财务有限公司 RIX0AE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xJ9_#$ngeM  
allocation letter 拨款信件 96F:%|yG  
allocation of fund 分配款项;预留款项 @18@[ :d"  
allocation of profit 利润分配;溢利分配 wxZnuCO%H8  
allocation warrant 拨款令 &)Z8Qu  
allotment 分配;配股 1Qf21oN{  
allotment notice 股份配售通知;配股通知 k>{i_`*  
allotment of shares 股份分配 ( DwIAO/S  
allowable 可获宽免;免税的 q{f%U.  
allowable business loss 可扣除的营业亏损 s<qSelj  
allowable expenses 可扣税的支出 : o$ R@l  
allowance 免税额;津贴;备抵;准备金 @u/<^j3Q  
allowance for debts 债项的免税额 e#k9}n^+  
allowance for depreciation by wear and tear 耗损折旧免税额 W0$G 7 s  
allowance for funeral expenses 殡殓费的免税额 -mZo`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :^kP?  
allowance for repairs and outgoings 修葺及支出方面的免税额 !mL,Ue3/  
allowance to debtor 给债务人的津贴 ac.O#6&  
alteration of capital 资本更改 \E.t=XBn  
alternate trustee 候补受托人 14\%2nE  
amalgamation 合并 .]ZM2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {mL/)\  
ambit of charges 征税范围;收费范围 f7X#cs)a  
amended valuation 经修订的估值 &tZ?%sr  
American Commodities Exchange 美国商品交易所 6f=/vRAh$  
American Express Bank Limited 美国运通银行 8BNsh[+  
American Stock Exchange 美国证券交易所 FStE/2?  
amortization 摊销 ^iubqtT]  
amount due from banks 存放银行同业的款项 %R;cXs4r  
amount due from banks abroad 存放海外银行同业的款项 ]T^m>v)X  
amount due from holding companies 控股公司欠款 2Z@<llsi  
amount due from local banks 存放本港银行同业的款项 H'I|tPs  
amount due to banks 银行同业的存款 CV4V_G  
amount due to banks abroad 海外银行同业的存款 U^Z[6u  
amount due to holding companies 控股公司存款 3HbHl?-UNU  
amount due to local banks 本港银行同业的存款 Xkl^!,  
amount due to outport banks 外埠银行同业的存款 |]A{8BBC  
amount for note issue 发行纸币的款额 '*>LZo4  
amount of bond 担保契据的款额 ~B(]0:  
amount of consideration 代价款额 d5A!kU _.  
amount of contribution 供款数额 Z;S*fS-_  
amount of indebtedness 负债款额 G !1- 20  
amount of principal of the loan 贷款本金额 }U'5j/EFZ  
amount of rates chargeable 应征差饷数额 6WfyP@ f  
amount of share capital 股本额 DHt 8 f  
amount of sums assured 承保款额 zwU8iVDe  
amount of variation 变动幅度 LEhku4U.  
amount of vote 拨款数额 CG9X3%xO%  
amount payable 应付款额 9b]U&A$  
amount receivable 应收款额 *BXtE8 BU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p w>A Q  
analysis 分析 zp4ru\  
ancillary risk 附属风险 ?%Y?z ]L#  
annual account 周年帐目;周年帐目报表;年度决算;年结 42 p6l   
annual accounting date 年结日期 ~n[LL)v  
annual allowance 每年免税额;年积金;年度津贴;年津 7gVWu"  
annual balance 年度余额 .?I!/;=[  
annual disposable income 每年可动用收入 3jS=  
annual estimates 周年预算 <Dm6CH  
annual fee 年费 +{hxEDz  
annual general meeting 周年大会 pDkT_6Q  
annual growth rate 年增率;每年增长率 %\~;I73  
annual long-term supplement 长期个案每年补助金 )lw7 W9  
annual pensionable emolument 可供计算退休金的年薪 MruWt*  
annual report 年报 $+P v fQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nNhN:?  
annual return 周年报表;周年申报表;每年报税表格 6S6nE%.3  
Annual Return Rules 《周年报表规则》 jLQjv  
annual review of consumer prices 每年消费物价回顾 Km,tfM5j  
annual roll-forward basis 逐年延展方式 izFu&syv)  
annual salary 年薪 n[4Nu`E9  
annual statement 年度报表;年度决算表 CPVKz   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c6c^9*,V  
annuitant 年金受益人 ''5%5(Y.r  
annuity 年金 ~Y'e1w$`  
annuity contract 年金合约 m6;Xo}^w  
annuity on human life 人寿年金 ~|uCZ.;o  
antecedent debt 先前的债项 w|L~+   
ante-dated cheque 倒填日期支票 #eUfwd6.Y  
anticipated expenditure 预期开支 Q`vyDoF  
anticipated net profit 预期纯利 x *qef_Hu  
anticipated revenue 预期收入 xh-[]Jz(  
anti-inflation measure 反通货膨胀措施 s`#hk^{  
anti-inflationary stance 反通货膨胀立场 :/~vaCZ  
apparent deficit 表面赤字 w:Lu  
apparent financial solvency 表面偿债能力 _23sIUN c3  
apparent partner 表面合伙人 ;*Rajq  
application for personal assessment 个人入息课税申请书 B4|`Z'U#;  
application of fund 资金应用 Xx'>5d>  
application to release as liquidator and to destruct the books of accounts and documents rM?D7a{q  
申请免除清盘人职务及毁灭帐簿与文件 WN?T*bz2  
appointed actuary 委任精算师 fwq|8^S@  
appointed auditor 委任核数师;委任审计师 l4/TJ%`MG  
appointed trustee 委任的受托人 }MIH{CMH  
appointer 委任人 6\TstY3  
apportioned pro rata 按比例分摊 )F~>  
apportionment 分配;分摊 [CUJA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?1N0+OW   
apportionment formula 分摊方程式 y:42H tS  
apportionment of estate duty 遗产税的分摊 g rfF\_[:  
appraisal 估价;评估 hf?^#=k^  
appreciable growth 可观增长 ;! 9_5Ar%  
appreciable impact 显着影响 !8L Ql}  
appreciable increase 可观增长 L}21[ N~ky  
appreciation 增值;升值 &R5M&IwL  
appreciation against other currencies 相对其他货币升值 *z+\yfOO"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D{loX6  
appreciation tax 增值税 :mJM=FeJ  
appropriation 拨款;拨用;拨付 $U8ap4EXM  
appropriation account 拨款帐目 <GNOT"z  
Appropriation Bill 拨款法案 ?s?uoZ /2  
appropriation-in-aid system 补助拨款办法 QE#$bCw  
approved assets 核准资产 =TP>Y"  
approved basket stock 认可一篮子证券 \ yOZ&qU  
approved budget 核准预算 4O`h%`M  
approved charitable donation 认可慈善捐款 mCE})S  
approved charitable institution 认可慈善机构 EmUxM_ T/2  
approved currency 核准货币;认可货币 7q^/.:wlf  
approved estimates 核准预算 Z~c7r n  
approved estimates of expenditure 核准开支预算 RyhR#  
approved overseas insurer 核准海外保险人 p|FX_4RjX  
approved overseas trust company 核准海外信托公司 L|Ydd!m  
approved pooled investment fund 核准汇集投资基金 ]rNfr-  
approved provident fund scheme 认可公积金计划 }fCM_w  
approved provision 核准拨款 K%gFD?{^q  
approved redeemable share 核准可赎回股份 b>7ts_b  
approved regional stock 认可地区性证券 ua[\npz5  
approved retirement scheme 认可退休金计划 ..T (9]h  
approved subordinated loan 核准附属贷款 W" !amMQ  
arbitrage 套戥;套汇;套利 @s@  
arbitrageur 套戥者;套汇者 X,N@`  
arbitrary amount 临时款项  \1MDCP9:  
arrangement 措施;安排;协定 +,-r b  
arrears 欠款 dXDD/8E  
arrears of pay 欠付薪酬  qN QsU  
arrears of revenue 逾期未收税款;逾期未收的帐项 [T%blaSX  
articles of association 组织章程;组织细则;组织章程细则 BdKtpje  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EK#m?O:>  
ascertainment of profit 确定利润 :I $2[K  
"Asia Clear" “亚洲结算系统” {S}@P~H =  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Yo(B8}?0!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i\ Vpp8<B  
Asian Development Fund [ADF] 亚洲发展基金 NN:TT\!v  
Asian dollar bond 亚洲美元债券 ;MMFF{  
Asian dollar market 亚洲美元市场 >YfOR%mS4  
Asian dollar rate 亚洲美元利率 L)+ eM&W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U .Od  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =z/F=1^<  
asked price 沽盘;喊价;索价;卖方报价 Imw x~eo  
assessable income 应评税入息 /trc&V  
assessable loss 应评税亏损 h+W^k+~(  
assessable profit 应评税利润 bS'r}  
assessable value 应评税值 )q^vitkjup  
assessed profit 估定利润 ^pjez+  
assessed value 经评估价值 2o$8CR;  
assessment 评税;评定;估价;评税单 (lnQ!4LK  
assessment number 评税编号;估价编号 UBVb#FNF  
assessment of additional tax 补加税评税 kYs|")isj  
assessment of performance 业绩评估;实绩评价 x-pMT3m\D#  
Assessor 评税主任 #TgJ d  
asset price bubbles 资产价格泡沫 nAg(lNOWN  
asset-backed securities 具资产保证的证券 )1vojp 4Za  
assets accretion 资产增值 o W[,EW+u  
assets and liabilities 资产与负债 &rl>{Uvq  
assets betterment statement 资产递增表;资产改进表 $Y`aS^IW  
assets lending 实物放款;有抵押贷款 U. aa iX7  
assets of the company passing on the death 死者去世时转移的公司资产 *X\c $ =*  
assets pledged as security for liabilities 用作负债抵押的资产 W.|6$hRl)  
assets portfolio 资产投资组合 /wTf&_"mTL  
assets price 资产价格 X w8i l  
assets quality 资产质素 y]l"u=$Tr{  
assets realization 资产变现 fh_ .J[Y.k  
assets refinancing arrangement 资产再集资安排 kOCxIJ!Xp=  
assets securitization 资产证券化 /pU6trIM  
assets situated outside Hong Kong 在香港以外地方的资产 m%[t&^b}T  
assets stripping 削减资产;拆卖资产 FJLJ;]`7+  
assets value 资产值 kpH;D=;  
assignee 承让人 Q 8rtZ  
assignment 转让;转让书;转让契 %wf|nnieZ  
assignment of interest 权益转让 +V@=G &Ou0  
assignment of letters patent and trade mark 专利证书及商标转让 ? iX=2-  
assignment of property 物业转让;物业转让书 /;rN/ot2o  
assignment right 转让权 \ V>%yl{8  
assignor 转让人 2eU[*x  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f}X8|GlBo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m-89nOls  
associate member 附属会员 .A\\v6@  
associated body corporate 相联法人团体 xp&!Cl>C3\  
associated company 相联公司;联属公司 S=}~I  
associated corporation 相联法团 <L~xR5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D-GU"^-9  
公认会计师公会〔英国〕 Q: O>kCDV  
Association of Futures Exchange Brokers 香港期货经纪协会 RfBb{?PP)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |y% ].y)  
association of underwriters 承保人组织 ~TH5>``;gF  
assumption of control 接管 LJwMM  
assurance 担保;保险;转易;转易书 M0SH-0T;Z  
assurance of interest 权益的转易 pV6HQ:y1  
at 19XX price 按一九XX年价格计算 4w( vRe  
at a discount 按赔价计算;按贴水价格计算;打折扣 IxZ.2 67  
at a premium 按溢价计算;按升水价格计算 @;fE%N  
at call 通知付款;按通知 igrog  
at constant market price 按固定市价计算 nb_^3K]r  
at constant price 按固定价格计算 C 94@YWs  
at cost 按成本计算 f_!`~`04  
at current market price 按当时市价计算;按现时市价计算 L~{Vt~H9"  
at current price 按当时价格计算;按现时价格计算 Qe$>Jv5  
at factor cost 按要素成本计算;按生产要素成本计算 !>< %\K  
at money-of-the-day price 按付款当日价格计算 r0deBRM  
at or better 按指定或较佳价位〔买卖指令〕 'd^gRH<z  
at par 按面值计算;平价 NNw d;AC  
at sight 见票即付 6b70w @P!  
at the close 按收市盘 huJq#5?  
at the opening 按开市盘 lK,=`xe  
attestation 见证;见证条款 %hbLT{w  
at-the-money option 平价期权 ,/6:bc:W  
attorney 受权人;受托代表人 (?BgT i\  
attornment 新拥有人承认书 cIvYfgIo9  
attributable profit 可归属利润 Ig3(|{R  
attributable share value 可归属股份价值 _S2^;n?  
Auckland Stock Exchange 奥克兰证券交易所 C9U {^  
auction 拍卖 M`P]cX)x  
auctioneer 拍卖商 OawrS{  
audit 审计;核数 Z 'NbHwW}  
Audit Commission 审计署 D}/=\J/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Hu9R.[u  
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〕 lF8 dRIav  
audit review 帐目审查 k!/ _/^{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Q f-k&d  
audited account 审计帐目;经审计的帐目 zI&4k..4  
audited annual account 经审计的周年帐目 zQ5jx5B":  
audited balance sheet 经审计的资产负债表 O;0<^M/0G  
auditor 核数师;核数主任;审计师 H='9zqYZ<W  
auditor's certificate 核数师证明书;审计师证明书 GHJ=-9{YL  
auditor's report 核数师报告;审计师报告 < mK  
Aussie bond 澳元债券 ' ?G[T28  
austerity budget 紧缩预算 !)/iRw9re  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Q^Z<RA(C  
Australia All Ordinaries Index 澳洲所有普通股票指数 gZ"{{#:}  
Australian Dollar [AUD] 澳元 X;6r $   
Australian Options Market 澳大利亚期权市场 to!W={S<ol  
Australian Securities Commission 澳洲证券事务监察委员会 {QS@Ugf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W B*`zCM  
Australian Stock Exchange 澳大利亚证券交易所 5Ue^>8-  
Austrian Schilling [ATS] 奥地利先令 v^],loi<V  
authentication 认证;鉴证 kE_@5t7O{  
authority to purchase 委托购买证;委购书 mU+FQX  
authorization 认可;核准;授权;授权书 12d}#G<q-  
authorization by direction 指示授权 4 ?@uF[  
authorization by instruction 指令授权 (L0 hS'  
authorization by warrant 令状授权 _%Jl&0%q  
authorization of unit trust 单位信托的认可 UI<PNQvo9  
authorized agent 指定代理人 dI0bTw|s/  
authorized capital 法定资本 Ef`5fgp? S  
authorized clerk 出市员 " T a9  
authorized dealer 认可交易商  LbV]JP  
authorized financial institution 认可财务机构 3 2 1={\X  
authorized fund 认可基金 k~jKJb-_  
authorized fund house 获授权的基金公司;认可基金公司 7 xp1\j0  
authorized institution 认可机构 )YnI !v2T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @x=BJuUuX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bmO__1  
authorized insurer 获授权保险人;获认可承保人 3KG)6)1*  
authorized investment 特准投资项目 4ljvoJ}xjr  
authorized person 获授权人 ]\a\6&R  
authorized representative 获授权代表 B) *#g  
authorized share capital 法定股本 1>@]@ST[:  
automated quotation system 自动报价系统 :%uyy5AZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V"7<[u]K|  
自动交易系统〔香港期货交易所有限公司〕 < R|)5/9  
automatic adjustment mechanism 自动调整机制 7z g)h  
automatic adjustment system 自动调整系统 iVq#aXN  
Automatic Clearing House 自动票据交换所 {wp Mg  
automatic exchange rates accumulation system 自动化汇率累集系统 g8+4$2`ny  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _PyW=Tj  
automatic teller machine [ATM] 自动柜员机 Ql q#Zdru  
autopay 自动转帐 3%[)!zKv  
available assets 可用资产 n~,]KdU]  
available fiscal reserve 现存财政储备 k,;lyE  
available profit 可用利润 Pu$kj"|q*[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 *CH!<VB/  
average 平均;平均数;海损 5y(t`Fmt  
average basic salary 平均基本薪金 d(X\B{  
average consumer expenditure 平均消费开支;一般消费开支 K#l  -?  
average cost 平均成本 5DkK'tCI9Z  
average cost of land production 增辟土地平均成本 )4!CR/ao  
average daily turnover 平均每日成交额 0H OoKh  
average daily wage rate 平均每日工资率 Ko$ $dkSE  
average expenditure pattern 平均开支模式 [GR|$/(z=  
average growth rate 平均增长率 .Yu<%  
average net fixed assets 固定资产平均净值 V4`:Vci Aw  
average of relatives 相对价格平均数 Ms:KM{T0  
average price 平均价格 5w,lw  
average propensity to consume 平均消费倾向;一般消费倾向 *or2  
average propensity to save 平均储蓄倾向;一般储蓄倾向 NIGB[2V(  
average rate 平均率 mh A~eJ  
average revenue 平均收入;平均收益 'ZGT`'ri  
average stock 平均库存;平均存货 LsJs Q h  
average yearly rent 平均年租 lruF96C/Y  
avoidance of double taxation 避免双重课税 <}28=d  
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 c!\.[2n  
~rgf{oGz  
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