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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: 6O"?wN%$  
A share A股;甲类股份 R9@Dd  
abatement of tax 减税;减扣免税额 FOV%\=Hl  
ABN AMRO Bank N.V. 荷兰银行 C-O~Oil  
above-the-line expenditure 线上项目支出;经常预算支出 <#/r.}.x  
above-the-line receipt 线上项目收入;经常预算收入 (&t741DN|  
ABSA Asia Limited 南非联合亚洲有限公司 #; ~`+[y?\  
absolute change 绝对数值变更 ?-C=_eZJ  
absolute expenditure 实际开支 g?&_5)&  
absolute guideline figure 绝对准则数字 =;A p+}  
absolute interest 绝对权益 s&&8~ )H  
absolute order of discharge 绝对破产解除令 5-qk"@E W  
absolute profit margin 绝对利润幅度 v<CZ.-r\j  
absolute value 实值;绝对值 &B ?TX.  
absolutely vested interest 绝对既得权益 3>asl54  
absorbed cost 已吸收成本;已分摊成本 O =m_P}K  
absorption 吸收;分摊;合并 v% a)nv  
absorption rate 吸收率;摊配率;分摊率 utOATjB.z  
ACB Finance Limited 亚洲商业财务有限公司 @{/GdB,}  
acceptable form of reciprocity 合理的互惠条件 Sp/t[\,'  
acceptable rate 适当利率;适当汇率 r{2V`h1/|  
acceptance agreement 承兑协议 cBcfGNTJ~  
acceptance for honour 参加承兑 9n9Z  
acceptor 承兑人;接受人;受票人 l ld,&N8  
acceptor for honour 参加承兑人 +5~5BZP  
accident insurance 意外保险 >1uo5,wrF  
Accident Insurance Association of Hong Kong 香港意外保险公会 9bu}@#4*  
accident insurance scheme 意外保险计划 K ?uH Am  
accident year basis 意外年度基准 jEU`ko_  
accommodation 通融;贷款 q9+`pj  
accommodation bill 通融票据;空头票据 X% JQ_Z  
accommodation party 汇票代发人 3<F\ 5|  
account balance 帐户余额;帐户结余 .Z?@;2<l  
account book 帐簿 T<XGG_NOl  
account collected in advance 预收款项 8k[=$Ro  
account current book 往来帐簿 p6S{OUiG  
account of after-acquired property 事后取得的财产报告 y950Q%B]  
account of defaulter 拖欠帐目 GO&~)Vh&7  
account payable 应付帐款 .kwz$b+h  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fL$U%I3  
account receivable 应收帐款 8`g@ )]Iy  
account receivable report 应收帐款报表 *ay&&S*  
account statement 结单;帐单;会计财务报表 &k53*Wo  
account title 帐户名称;会计科目 [Ey[A|g  
accountant's report 会计师报告 a9LK}xc={  
Accountant's Report Rules 会计师报告规则 =f~8"j  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -nK\+bTL}  
Accounting Arrangements 《会计安排》 lQ&"p+n  
accounting basis 会计基础 G42J  
accounting by Official Receiver 破产管理署署长呈交的帐目 A$ 2AYQ  
Accounting Circular 《会计通告》 0nOkQVMk>  
accounting class 会计类别 SfTTB'9  
accounting date 记帐日期;会计结算日期 3(o}ulp  
accounting for money 款项核算 &BOq%*+  
Accounting Officer 会计主任 K<3,=gL9[  
accounting period 会计报告期;会计期 iEx sGn]2  
accounting policy 会计政策;会计方针 ]F'o  
accounting practice 会计惯例 vC#_PI  
accounting principle 会计准则 fl@=h[g#t  
accounting record 会计记录 x)}.@\&%  
accounting report 会计报告 )\aCeY8o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ce56$L8[  
Accounting Society of China 中国会计学会 7l%]O}!d)  
accounting statement 会计报表 9N[(f-`  
accounting system 会计制度;会计系统 "%zb>`1s  
accounting transaction 会计事项;帐务交易 t@(:S6d  
accounting treatment 会计处理 xxy (#j$  
accounting year 会计年度 b?^CnMO  
accretion 增值;添加 U~CG(9  
accrual 应计项目;应累算数目 WNnB s  
accrual basis 应计制;权责发生制 SH ow~wxw  
accrual basis accounting 应计制会计;权责发生制会计 vQH 6CB"  
accrue 应累算;应计  C\`*_t  
accrued benefit 应累算利益 |(eRv?Qy@  
accrued charges 应计费用 simD<&p  
accrued cumulative preference share dividend 应累算的累积优先股股息 !&(^R<-id  
accrued expenses 应累算费用 !#[B#DZc(  
accrued interest payable 应付利息;应计未付利息 Z:(Zy  
accrued interest receivable 应收利息;应计未收利息 ]nIH0k3y  
accrued right 累算权益 ;9&#Sb/  
accruing profit 应累算的利润 ;6)Onwx  
accumulated fiscal reserve 累积财政储备 Ot<vn34mt:  
accumulated profit 累积利润;滚存溢利 y/vGt_^;3<  
accumulated reserve 累积储备 xcHuH -}  
accumulation of surplus income 累积收益盈余 3a Y^6&  
acquired assets 既得资产 y|b&Rup  
acquisition 收购;购置;取得 'G)UIjl  
acquisition cost 购置成本 y1 qJ  
acquisition expenses 购置费用 faIHmU  
acquisition of 100% interest 收购全部股权 / biB *Z  
acquisition of control 取得控制权 /LK,:6  
acquisition of fixed assets 购置固定资产 "L9yG:  
acquisition of shell “买壳” < C1Jim  
acquisition price 收购价 Mn<#rBE B  
act of God 天灾 P:OI]x4  
acting partner 执事合伙人 t,]E5,1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 af-  
active partner 积极参与的合伙人 Cs2F/M'  
active trading 交投活跃 VN/v]  
actual circulation 实际流通 "3;b,<0  
actual cost 实际成本 aj`_* T"A  
actual expenditure 实际开支;实际支出 dCn'IM1  
actual income 实际入息;实际收入;实际收益 0ZAT;eaB  
actual market 现货市场 S x0QPX  
actual price 现货价;实际价格 qP5'&!s&!  
actual profit 实际利润 WKvG|YRDq  
actual quotation 实盘;实际价位;实际报价 I]iTD  
actual year basis 按实际年度计算 d:!A`sk7  
actuals 实货 dWi:V 7t+  
actuarial investigation 精算调查 #qDMUN*i  
actuarial principle 精算原则 ;&} rO.0  
actuarial report 精算师报告 pd\x^F`sk.  
Actuarial Society of Hong Kong 香港精算学会 V`& O`  
actuarial valuation 精算师估值 [XbNZ6  
actuary 精算师 H"vkp~u]I  
ad referendum agreement 暂定协议;有待覆核的协定 !mIr_d2"  
ad valorem duty 从价税;按值征税 J/xbMMb   
ad valorem duty system 从价税制 S{ fFpe-  
ad valorem fee 从价费 c( 8>|^M  
ad valorem tariff 从价关税 vp4NH]fJ  
additional allowance 额外免税额 nXJG4$G  
additional amount for unexpired risk 未过期风险的额外款额 = P@j*ix  
additional assessable profit 补加应评税利润 `Kb"`}`_vm  
additional assessment 补加评税 F tw ;T|  
additional commitment 额外承担 U-ADdO h"q  
additional commitment vote 额外承担拨款 vE{L`,\ q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,LodP%%UV  
additional dependent parent allowance 供养父母额外免税额 s ;2ih)[  
additional provision 额外拨款 :lE_hY  
additional stamp duty 附加印花税 zEy,aa :M  
additional tax 补加税罚款;补加税款 zPc kM)  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [I 6&|Lz>  
adjudged bankrupt 被裁定破产 'Da*MGu9  
adjudicated bankrupt 裁定破产人 N 9cCfB\`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hCpcX"wND  
adjudication of bankruptcy 裁定破产;宣告破产 ;"w?@ELE  
adjudication of insolvency 裁定无力偿还债务 0WI@BSHnM  
adjusted actual 经调整的实数;调整后的实数 {,+MaH  
adjusted current assets 经调整的流动资产;调整后的流动资产 AMre(lgh  
adjusted figure 经调整的数字;调整后的数额 kHbH{])  
adjusted liabilities 经调整的负债;调整后的负债 gZ@z}CIw'  
adjusted loss 经调整的亏损;调整后的亏损 "ph<V,lg  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ~A@HW!*Z@  
adjusted profit 经调整的利润;调整后的利润 \'CA:9V}  
adjusted surplus 经调整的盈余额;调整后的盈余额 s2`Qh9R  
adjusted value 经调整的价值;调整后的价值 0Zh]n;S3m  
adjustment 调整;修订;理算〔保险〕 svvl`|n%  
adjustment centre 调剂中心 Sp/<%+2(  
adjustment lag 调整过程的时间差距;调整时差 KdXqW0nm  
adjustment mechanism 调整机制 0b(x@>  
adjustment of loss 亏损调整 {1;R&  
adjustment process 调整过程;调整程序 S LU$DW;t  
adjustment range 调整幅度 Xe2Zf  
administered exchange rate 受管制汇率 g\]~H%2 ,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ({0:1*lF@  
administration expenses 行政费用 /Ref54  
administration fee 手续费;行政费 e!=~f%c<N  
administration in bankruptcy 破产管理 ps_q3Cyp  
administration order 遗产管理令 5@_kGoqd  
administrator 管理人;遗产管理人 YL&)@h  
administrator of the estate 遗产管理人 8Z!Mad  
admission of debt 债项承认书 p(!d,YSE  
admission of proof 接纳债权证明 Q 6n!u;  
advance 放贷款项;垫付款项;预支款项;预付款项 F R(k==pZ  
advance account 暂支帐目;预付款帐户 Y/ I32@  
advance compensation 预付补偿金 +Z e;BKZ3  
advance from shareholder 股东垫款 "\+.S]~  
advance pending reimbursement 预支以待日后付还  k`w /  
advanced economy 先进经济体系 |B {*so]  
advancement 预付;预付财产 g.pR4Mf=Z  
advances warrant 垫款令 \}71p zw(  
advancing 贷出 JbAmud,  
adverse balance 逆差 CE@[Z  
adverse exchange 逆汇 ?$#P =VK  
advertisement addressed to shareholders 在报章刊登的致股东通告 d:pGdr& .  
advice for collection 托收通知书 _< KUa\  
advice of drawing 提款通知书;汇票通知书 :-Ml?:0_X  
advice of payment 付款通知 zbI|3  
Advisory Committee [Securities and Futures Commission] /2'l=R5#  
谘询委员会〔证券及期货事务监察委员会〕 :gn&wi  
Advisory Committee on Diversification 经济多元化谘询委员会 *x:*Q \|  
affidavit 誓章;遗产申报誓章 NfWL3"&X  
affidavit of no receipt 述明无收款的誓章 %j@@J\G!  
affiliate 联号;联营公司;附属公司 ]\y]8v5(  
affiliated company 附属公司;联号;联营公司 erh ez  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [1nUq!uTm  
affordability 负担能力 Xe&p.v  
African Development Bank [AfDB] 非洲开发银行 dNf:I,<DCf  
after-acquired property 事后取得的财产 ~@DdN5  
after-hours dealing 市后交易 5z&>NI  
after-tax profit 税后盈利;税后利润;税后溢利 ?,i}Qr [Q  
agency agreement 代理协议 qw 03]a  
agency expenses 代理机构的开支 e%EO/ 2"  
agency fee 代理费 XZ@ |(_Z  
Agency Law 《代理法》 h5(OjlMC  
agent 代理人;承销人 bct8~dY  
agent of company 公司代理人 E\ls- (,  
agent's fee 代理人费;经纪费 a7685Y  
aggregate 总计;总数;总体数字 s (K SN/  
aggregate amount 总款额;总额 ]tzF Ob  
aggregate assets and liabilities 总体资产与负债 bObsj]  
aggregate at constant price 按固定价格计算的总体数字 SsPZva  
aggregate demand 总需求 rsq?4+\  
aggregate gross position 总持仓量 d8iq9AP\o  
aggregate limit 总限额 je5[.VTM  
aggregate of salaries tax 合计薪俸税 "8"aYD_  
aggregate performance 总体表现;总体业绩 P) cEYk  
aggregate supply 总体供应 )xiu \rC  
aggregate surplus 总盈余 l))Q/8H  
aggregate total 整体总额 oKCv$>Y  
aggregate value 总值;合计价值 C T\@>!'f  
aggregated basis 合计基准 oEX^U4/=  
aggregated net chargeable income 合计应课税入息实额 91]sO%3  
aggregation 合并计算;合计;总和 k<5g  
aggregation of incomes of husband and wife 夫妇入息合并计算 >ZW|wpO  
aggregation of property 财产的总和 Z/dhp0k  
agio 差价;贴水 4Us_Z{.  
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》 ]x{.qTtw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r?IBmatK/  
《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》 0zE@?.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k(M:#oA!  
《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》 QZtQogNy#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment rOz1tY)l0d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4v`IAR?&K;  
agreement for a settlement 授产协议 -i1 f ]Bd  
agreement for assignment 转让协议 T@Y, 7ccpd  
agreement for sale 售卖协议;买卖协议 Nke!!A}\|  
agreement for sale and purchase 买卖协议 tU5uL.( O  
agreement for the payment of interest 支付利息协议 8XG';K_  
agreement for the repayment of money 还款协议 loO"[8i.k  
agreement of reinsurance 再保险协议 1`YU9?  
Agricultural Bank of China 中国农业银行 g `%in  
air passenger departure tax 飞机乘客离境税 eZaSV>27  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o<G#%9j  
airport tax 机场税 fCwE1r*^  
alcohol duty 酒精税 ?3p7MjvZ  
alienation 让与;让渡;转让 A4'5cR9T!  
alimony 生活费;赡养费 m3TR}=n  
All Ordinaries Index [AOI] 所有普通股指数 ;8eKAh  
all risks 全险;综合险 i'7+ ?YL  
All Sales Record for Stock Market 《股票市场成交报告》 w4vV#C4X  
Allied Capital Resources Limited 新联财务有限公司 r!+{In+Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z*q9vX  
allocation letter 拨款信件 Vv45w#w;  
allocation of fund 分配款项;预留款项 o87kF!x  
allocation of profit 利润分配;溢利分配 qh:Bc$S  
allocation warrant 拨款令 aPVzOBp  
allotment 分配;配股 |Ha#2pt{bc  
allotment notice 股份配售通知;配股通知 vWZXb `  
allotment of shares 股份分配 u0c}[BAF  
allowable 可获宽免;免税的 iN[x *A|h  
allowable business loss 可扣除的营业亏损 =9X1+x  
allowable expenses 可扣税的支出 68Gywk3]=u  
allowance 免税额;津贴;备抵;准备金 BtZ]~S}v  
allowance for debts 债项的免税额 D]]wJQU2  
allowance for depreciation by wear and tear 耗损折旧免税额 @kqxN\DE  
allowance for funeral expenses 殡殓费的免税额  @Fb1D"!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +yp:douERi  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z*i p=FYR  
allowance to debtor 给债务人的津贴 P"8Ix  
alteration of capital 资本更改 \3$!)z  
alternate trustee 候补受托人 u3C_Xz  
amalgamation 合并 RqtBz3v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l!F$V;R  
ambit of charges 征税范围;收费范围 BVw2skOT  
amended valuation 经修订的估值 RZzHlZ  
American Commodities Exchange 美国商品交易所 ujZ`T0  
American Express Bank Limited 美国运通银行 bI55G#1G  
American Stock Exchange 美国证券交易所 h 6Z:+  
amortization 摊销 `8ac;b  
amount due from banks 存放银行同业的款项 f9W:-00QD  
amount due from banks abroad 存放海外银行同业的款项 kFv*>>X`  
amount due from holding companies 控股公司欠款 Zd6ik&S   
amount due from local banks 存放本港银行同业的款项 P[ 2!D)A  
amount due to banks 银行同业的存款 T&?g)  
amount due to banks abroad 海外银行同业的存款 NO o?  
amount due to holding companies 控股公司存款 ( Jk& U8y  
amount due to local banks 本港银行同业的存款 q(6.VU@  
amount due to outport banks 外埠银行同业的存款 n^Ca?|} ,  
amount for note issue 发行纸币的款额 5 wrRtzf  
amount of bond 担保契据的款额 x#J9GP.  
amount of consideration 代价款额 OT%E|) 6'  
amount of contribution 供款数额 94rSB}b.O  
amount of indebtedness 负债款额 H OR8Jwf:  
amount of principal of the loan 贷款本金额 9{*{Ba  
amount of rates chargeable 应征差饷数额 P.'.KZJ:WD  
amount of share capital 股本额 @up,5`  
amount of sums assured 承保款额 %.Ma_4o Z  
amount of variation 变动幅度 rm8Ys61\=  
amount of vote 拨款数额 C9!t&<\ }  
amount payable 应付款额 > S>*JP  
amount receivable 应收款额 q 84*5-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FH+X<  
analysis 分析 5To@d|{  
ancillary risk 附属风险  Y~WdN<g  
annual account 周年帐目;周年帐目报表;年度决算;年结 %_ibe  
annual accounting date 年结日期 jYHnJ}<  
annual allowance 每年免税额;年积金;年度津贴;年津 *nCA6i  
annual balance 年度余额 QB*,+u4  
annual disposable income 每年可动用收入 i6WH^IQM  
annual estimates 周年预算 % i4 5  
annual fee 年费 2.D2 o  
annual general meeting 周年大会 wq$$. .E  
annual growth rate 年增率;每年增长率 tk&AZb,sP  
annual long-term supplement 长期个案每年补助金 ;xZ+1 zmL0  
annual pensionable emolument 可供计算退休金的年薪 _MBhwNBxZ  
annual report 年报 {p +&Q|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )G/bP!^+(  
annual return 周年报表;周年申报表;每年报税表格 Q":_\inF  
Annual Return Rules 《周年报表规则》 `tkoS  
annual review of consumer prices 每年消费物价回顾 gQy%T]  
annual roll-forward basis 逐年延展方式 Ghgn<YG  
annual salary 年薪 HwUaaK   
annual statement 年度报表;年度决算表 yQ$irS?  
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 ppyy0E^M  
annuitant 年金受益人 ^M'(/O1  
annuity 年金 {821e&r  
annuity contract 年金合约 ]pn U"  
annuity on human life 人寿年金 |U%NPw5  
antecedent debt 先前的债项 'J,UKK\5  
ante-dated cheque 倒填日期支票 LwC?t3n  
anticipated expenditure 预期开支 r#sg5aS7O|  
anticipated net profit 预期纯利 jeu'K vhe  
anticipated revenue 预期收入 q Gk.7wf%  
anti-inflation measure 反通货膨胀措施 k=]e7~!  
anti-inflationary stance 反通货膨胀立场 WH:dcU   
apparent deficit 表面赤字 * Gg7(cnpw  
apparent financial solvency 表面偿债能力 Ew/MSl6}  
apparent partner 表面合伙人 &C9IR,&  
application for personal assessment 个人入息课税申请书 EYT^*1,E*  
application of fund 资金应用 ;6G]~}>o  
application to release as liquidator and to destruct the books of accounts and documents O[ma% E*0  
申请免除清盘人职务及毁灭帐簿与文件 v$y\X3)mB  
appointed actuary 委任精算师 kE&R;T`Gb%  
appointed auditor 委任核数师;委任审计师 ?Mjs[|  
appointed trustee 委任的受托人 T: za},-  
appointer 委任人 =Z\q``RBy  
apportioned pro rata 按比例分摊 4uXGp sL  
apportionment 分配;分摊 Dvg'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OrkcY39"~a  
apportionment formula 分摊方程式 &FXf]9 _X  
apportionment of estate duty 遗产税的分摊 gP% <<yl  
appraisal 估价;评估 3:,%># "  
appreciable growth 可观增长 !>sA.L&=  
appreciable impact 显着影响 X-\$<DiJGv  
appreciable increase 可观增长 N[_T3(  
appreciation 增值;升值 Y25`vE(  
appreciation against other currencies 相对其他货币升值 D!`[fjs6A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ef)RlzL Oq  
appreciation tax 增值税 xV> .]  
appropriation 拨款;拨用;拨付 ht -'O"d:  
appropriation account 拨款帐目 REh"/d  
Appropriation Bill 拨款法案 8W&1"h`  
appropriation-in-aid system 补助拨款办法 K *@?BE  
approved assets 核准资产 k79OMf<v  
approved basket stock 认可一篮子证券 3f`Uoh+  
approved budget 核准预算 56pj(}eq  
approved charitable donation 认可慈善捐款 )I%M]K]F  
approved charitable institution 认可慈善机构 +~V%R{h  
approved currency 核准货币;认可货币 T<uX[BO-a  
approved estimates 核准预算 S Qmn*CW  
approved estimates of expenditure 核准开支预算 {!I`EN]  
approved overseas insurer 核准海外保险人 OxJ HhF  
approved overseas trust company 核准海外信托公司 o,i_py  
approved pooled investment fund 核准汇集投资基金 fbApE  
approved provident fund scheme 认可公积金计划 YEv\!%B  
approved provision 核准拨款 If&))$7u  
approved redeemable share 核准可赎回股份 h% -=8l,  
approved regional stock 认可地区性证券 *).  
approved retirement scheme 认可退休金计划 ,a5q62)q  
approved subordinated loan 核准附属贷款 MHpGG00,  
arbitrage 套戥;套汇;套利 Z\0wQ;}  
arbitrageur 套戥者;套汇者 Te+#  
arbitrary amount 临时款项 E2zL-ft.  
arrangement 措施;安排;协定 q,[;AHb  
arrears 欠款 RPX.?;":  
arrears of pay 欠付薪酬 0*MUe1{  
arrears of revenue 逾期未收税款;逾期未收的帐项 w"v96%"Y  
articles of association 组织章程;组织细则;组织章程细则 =d;a1AO{&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {L$$"r,  
ascertainment of profit 确定利润 dw6ysOR@  
"Asia Clear" “亚洲结算系统” ^iH[ 22 b4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K"l~bFCZ8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4zs0+d +  
Asian Development Fund [ADF] 亚洲发展基金 p W[TufTa  
Asian dollar bond 亚洲美元债券 %g?M?D8Ud3  
Asian dollar market 亚洲美元市场 <SE-:T]sBz  
Asian dollar rate 亚洲美元利率 'l<#;{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 TFHYB9vV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <8(q.  
asked price 沽盘;喊价;索价;卖方报价 ftn10TO*  
assessable income 应评税入息 zW`Hqt;  
assessable loss 应评税亏损 ?<J~SF Tt  
assessable profit 应评税利润 |K. I%B  
assessable value 应评税值 kiF}+,z"  
assessed profit 估定利润 ",~ZO<P  
assessed value 经评估价值 $bhI2%_`M  
assessment 评税;评定;估价;评税单 2H;#L`Z*  
assessment number 评税编号;估价编号 Lq3<&$  
assessment of additional tax 补加税评税 y_: {p5u  
assessment of performance 业绩评估;实绩评价 tO&n$$  
Assessor 评税主任 "y8W5R5kL4  
asset price bubbles 资产价格泡沫 TTO8tT3[6}  
asset-backed securities 具资产保证的证券 -[*y{K@dh  
assets accretion 资产增值 3_RdzW}f  
assets and liabilities 资产与负债 rX^uHq8  
assets betterment statement 资产递增表;资产改进表 N(i.E5&9  
assets lending 实物放款;有抵押贷款 C#[P<=v  
assets of the company passing on the death 死者去世时转移的公司资产 vAP1PQX;  
assets pledged as security for liabilities 用作负债抵押的资产 b|V <Kp  
assets portfolio 资产投资组合 1#L%Q(G  
assets price 资产价格 SOPair <r  
assets quality 资产质素 I`+,I`~u  
assets realization 资产变现 /pRv i>_(:  
assets refinancing arrangement 资产再集资安排 \Ec*Gq?.  
assets securitization 资产证券化 /QB;0PrE  
assets situated outside Hong Kong 在香港以外地方的资产 oHfr glGX  
assets stripping 削减资产;拆卖资产 J<0sT=/2$  
assets value 资产值 sw9ri}oc  
assignee 承让人 n+ H2cl }  
assignment 转让;转让书;转让契 B W)@.!C  
assignment of interest 权益转让 P\@kqf~pC  
assignment of letters patent and trade mark 专利证书及商标转让 N~b0b;e  
assignment of property 物业转让;物业转让书 *|q{(KX  
assignment right 转让权 p! k~uf U  
assignor 转让人 ~zZOogM<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 g'!"klS93  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  rPr]f;  
associate member 附属会员 F7<u1R x]  
associated body corporate 相联法人团体 'Jek< 5  
associated company 相联公司;联属公司 hKg +A  
associated corporation 相联法团 {ZdF6~+H(!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2WLLI8  
公认会计师公会〔英国〕 d %FLk=]  
Association of Futures Exchange Brokers 香港期货经纪协会 ,yp#!gE~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {\k }:)  
association of underwriters 承保人组织 =i}lh}(  
assumption of control 接管 "3++S  
assurance 担保;保险;转易;转易书 ?c8( <_I+  
assurance of interest 权益的转易 v2r|) c,h  
at 19XX price 按一九XX年价格计算 iD cYyNE  
at a discount 按赔价计算;按贴水价格计算;打折扣 Oc,HnyV+  
at a premium 按溢价计算;按升水价格计算 ;,uATd|  
at call 通知付款;按通知 V$FZVG/@#  
at constant market price 按固定市价计算 ukVBC"Ny  
at constant price 按固定价格计算 XgXXBKf$  
at cost 按成本计算 T12Zak4.=  
at current market price 按当时市价计算;按现时市价计算 ]ZP!y  
at current price 按当时价格计算;按现时价格计算 *:+ZEFMq  
at factor cost 按要素成本计算;按生产要素成本计算 KT 6 ppo  
at money-of-the-day price 按付款当日价格计算 7;Lv_Y"b  
at or better 按指定或较佳价位〔买卖指令〕 pUqNB_  
at par 按面值计算;平价 g'w"U9tjO  
at sight 见票即付 "1XTgCu\  
at the close 按收市盘 E ?bqEW(  
at the opening 按开市盘 l{]KA4  
attestation 见证;见证条款 Yv)c\hm(7j  
at-the-money option 平价期权 m6^#pqSL  
attorney 受权人;受托代表人 _O Jfd  
attornment 新拥有人承认书 gm-9 oA X  
attributable profit 可归属利润 X!ldL|Ua%  
attributable share value 可归属股份价值 )}"`$6:k`  
Auckland Stock Exchange 奥克兰证券交易所 !Ea9 fe  
auction 拍卖 9 !UNO  
auctioneer 拍卖商 KJ S-{ed  
audit 审计;核数 gMZ+kP`  
Audit Commission 审计署 _NwHT`O[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] br TP}A  
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〕 #*w)rGkU2  
audit review 帐目审查 Ahbh,U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {98e_z w  
audited account 审计帐目;经审计的帐目 &tf(vU;,'  
audited annual account 经审计的周年帐目 Z'uiU e`&  
audited balance sheet 经审计的资产负债表 0s{7=Ef  
auditor 核数师;核数主任;审计师 u>vvW|OB[  
auditor's certificate 核数师证明书;审计师证明书 j+3rS  
auditor's report 核数师报告;审计师报告 ?WqaT)l~  
Aussie bond 澳元债券 TF!v,cX  
austerity budget 紧缩预算 p_]b=3wt~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -F*vN'  
Australia All Ordinaries Index 澳洲所有普通股票指数  Pw +nO  
Australian Dollar [AUD] 澳元 ?EHheZ{  
Australian Options Market 澳大利亚期权市场 SYf1dbc..u  
Australian Securities Commission 澳洲证券事务监察委员会 3` oOoKX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >!lpI5'Z&  
Australian Stock Exchange 澳大利亚证券交易所 6ce-92n  
Austrian Schilling [ATS] 奥地利先令 hosY`"X  
authentication 认证;鉴证 &Ruq8n<  
authority to purchase 委托购买证;委购书 Ndb7>"W  
authorization 认可;核准;授权;授权书 7{w}0PMx  
authorization by direction 指示授权 %\|{_]h}y  
authorization by instruction 指令授权 QY<5o;m`  
authorization by warrant 令状授权 KZcmNli&A  
authorization of unit trust 单位信托的认可  h 7l>(3  
authorized agent 指定代理人 7hu7rWY`E  
authorized capital 法定资本 D*PEIsV  
authorized clerk 出市员 %QGw`E   
authorized dealer 认可交易商 Fsx<Sa  
authorized financial institution 认可财务机构 Z^'\()3t  
authorized fund 认可基金 F&7|`o3  
authorized fund house 获授权的基金公司;认可基金公司 $)X8'1%6  
authorized institution 认可机构 KUm?gFh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P7Qel,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gJ9"$fIPc  
authorized insurer 获授权保险人;获认可承保人 Y.tT#J^=  
authorized investment 特准投资项目 zA.0Sm  
authorized person 获授权人 53a^9  
authorized representative 获授权代表 j!%^6Io4  
authorized share capital 法定股本 ^Mc9MZ)  
automated quotation system 自动报价系统 |</)6r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (C).Vj~  
自动交易系统〔香港期货交易所有限公司〕 Ar,n=obG  
automatic adjustment mechanism 自动调整机制 ,p(&G_  
automatic adjustment system 自动调整系统 lQ!OD& 6  
Automatic Clearing House 自动票据交换所 %.$7-+:7A  
automatic exchange rates accumulation system 自动化汇率累集系统 t&[<Dl/L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >nih:5J,ja  
automatic teller machine [ATM] 自动柜员机 B@6L<oZ  
autopay 自动转帐 g*LD}`X/-  
available assets 可用资产 8 Zp^/43  
available fiscal reserve 现存财政储备 wD{c$TJ?{F  
available profit 可用利润 pz)>y&_o  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _'L16@q  
average 平均;平均数;海损 0%}*Zo(e+  
average basic salary 平均基本薪金 J>nBTY,_<  
average consumer expenditure 平均消费开支;一般消费开支 `JPkho  
average cost 平均成本  O&|<2Qr  
average cost of land production 增辟土地平均成本 -<5{wQE;|  
average daily turnover 平均每日成交额 GQCdB>   
average daily wage rate 平均每日工资率 Z(Y:  
average expenditure pattern 平均开支模式 d(ypFd9z  
average growth rate 平均增长率 T{f$S  
average net fixed assets 固定资产平均净值 Qe ip h  
average of relatives 相对价格平均数 {]dtA&8(  
average price 平均价格 7[u>#8  
average propensity to consume 平均消费倾向;一般消费倾向 2u!&Te(!9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $of2lA  
average rate 平均率 XM` H@s7  
average revenue 平均收入;平均收益 yzzJKucVU:  
average stock 平均库存;平均存货 Myiv#rQ)  
average yearly rent 平均年租 xz5A[)N  
avoidance of double taxation 避免双重课税 fbbbTZy  
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 Cgh84 2%  
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