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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: G * =>  
A share A股;甲类股份 $6]1T>  
abatement of tax 减税;减扣免税额 _0o65?F  
ABN AMRO Bank N.V. 荷兰银行 [L=M=;{4  
above-the-line expenditure 线上项目支出;经常预算支出 @k9n0Qe|F  
above-the-line receipt 线上项目收入;经常预算收入 1vinO!  
ABSA Asia Limited 南非联合亚洲有限公司 GG %*d]  
absolute change 绝对数值变更 U;#G $  
absolute expenditure 实际开支 s\e b  
absolute guideline figure 绝对准则数字 %?Q<  
absolute interest 绝对权益 HdRwDW@7=  
absolute order of discharge 绝对破产解除令 yG2rAG_ G&  
absolute profit margin 绝对利润幅度 xbz O' C  
absolute value 实值;绝对值 wufQyT`  
absolutely vested interest 绝对既得权益 n(#[[k9&Ic  
absorbed cost 已吸收成本;已分摊成本 {~`{bnx^]7  
absorption 吸收;分摊;合并 >02p,W6S>  
absorption rate 吸收率;摊配率;分摊率 YBL.R;^v  
ACB Finance Limited 亚洲商业财务有限公司 Ac'pu,v  
acceptable form of reciprocity 合理的互惠条件 -oi@1g @  
acceptable rate 适当利率;适当汇率 NAX`y2z  
acceptance agreement 承兑协议 (Rsf;VPO  
acceptance for honour 参加承兑 {wD:!\5  
acceptor 承兑人;接受人;受票人 VV"w{#XKw  
acceptor for honour 参加承兑人 Uf9L*Z'6il  
accident insurance 意外保险 '.]<lh!  
Accident Insurance Association of Hong Kong 香港意外保险公会 LKgo(&mY  
accident insurance scheme 意外保险计划 M_h8{  
accident year basis 意外年度基准 iL|5}x5\  
accommodation 通融;贷款 lE$(*1H  
accommodation bill 通融票据;空头票据 M'JCT'(X  
accommodation party 汇票代发人 Q_`EKz;N{  
account balance 帐户余额;帐户结余 :}CcWfbT  
account book 帐簿 xy]oj  
account collected in advance 预收款项 r-No\u_  
account current book 往来帐簿 piFZu/~Gq\  
account of after-acquired property 事后取得的财产报告 MS\?+8|SV(  
account of defaulter 拖欠帐目 Ec&_&  
account payable 应付帐款 "gt1pf~y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <vt}+uMzXv  
account receivable 应收帐款 xy4P_  
account receivable report 应收帐款报表 j!"5, ~  
account statement 结单;帐单;会计财务报表 <8^ws90Y  
account title 帐户名称;会计科目 5 p ,HkV  
accountant's report 会计师报告 : . PRM+  
Accountant's Report Rules 会计师报告规则 [WI'oy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Bh7hF?c Sj  
Accounting Arrangements 《会计安排》 ccT <UIpq  
accounting basis 会计基础 y"k %Wa`*  
accounting by Official Receiver 破产管理署署长呈交的帐目 yIg^iZD  
Accounting Circular 《会计通告》 [#%@,C  
accounting class 会计类别 Sa@T#%oU  
accounting date 记帐日期;会计结算日期 I~4!8W-Y  
accounting for money 款项核算 i,rX. K}X  
Accounting Officer 会计主任 +&G]\WX<  
accounting period 会计报告期;会计期 (9b%'@A@m  
accounting policy 会计政策;会计方针 T^q^JOC4  
accounting practice 会计惯例 Y]!&, e,  
accounting principle 会计准则 +Jm[IN  
accounting record 会计记录 .\ :MB7p  
accounting report 会计报告 P 1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^91Ae!)d  
Accounting Society of China 中国会计学会 #'n.az=1  
accounting statement 会计报表 M\RHFTB<C  
accounting system 会计制度;会计系统 Rm`P.;%  
accounting transaction 会计事项;帐务交易 WLiFD.  
accounting treatment 会计处理 }*S`1IWMj  
accounting year 会计年度 $xis4/2  
accretion 增值;添加 tJ .Ln  
accrual 应计项目;应累算数目 Z29LtKr  
accrual basis 应计制;权责发生制 jhJ<JDJ?`  
accrual basis accounting 应计制会计;权责发生制会计 4'td6F  
accrue 应累算;应计 & Zjs  
accrued benefit 应累算利益 'K\H$<CJ  
accrued charges 应计费用 7~);,#[ky  
accrued cumulative preference share dividend 应累算的累积优先股股息 p0PK-e`@:  
accrued expenses 应累算费用 'F3@Xh  
accrued interest payable 应付利息;应计未付利息 H;0K4|I  
accrued interest receivable 应收利息;应计未收利息 DVf}='en8  
accrued right 累算权益 5n1`$T.WG  
accruing profit 应累算的利润 m'M5O@?  
accumulated fiscal reserve 累积财政储备 p_vl dTIW  
accumulated profit 累积利润;滚存溢利 s>%.bAxc  
accumulated reserve 累积储备 O$N;a9g  
accumulation of surplus income 累积收益盈余 ;.^! 7j  
acquired assets 既得资产 DXQ]b)y+N  
acquisition 收购;购置;取得 z#lIu  
acquisition cost 购置成本 Dl,sl>{  
acquisition expenses 购置费用 Sj o-Xf}  
acquisition of 100% interest 收购全部股权 LW#U+bv]Dq  
acquisition of control 取得控制权 @bChJl4  
acquisition of fixed assets 购置固定资产 "&o"6ra }  
acquisition of shell “买壳” |T]&8Q)S  
acquisition price 收购价 y`z4S,  
act of God 天灾 C~pQJ@bF0  
acting partner 执事合伙人 nm_4E8&X  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^=8/Iw  
active partner 积极参与的合伙人 0O>M/ *W  
active trading 交投活跃 :4)(Qa(  
actual circulation 实际流通 n5)ml)m  
actual cost 实际成本 F6}YM|  
actual expenditure 实际开支;实际支出 Qg0%r bE  
actual income 实际入息;实际收入;实际收益 (" +clb`  
actual market 现货市场 =uEpeL~d;+  
actual price 现货价;实际价格 2vhP'?;K  
actual profit 实际利润 HD3WsIim*  
actual quotation 实盘;实际价位;实际报价 ?H>^X)Ph  
actual year basis 按实际年度计算 H[}lzL)  
actuals 实货 ouO9%)zv  
actuarial investigation 精算调查 KT+{-"4-  
actuarial principle 精算原则 0/1=2E ^,  
actuarial report 精算师报告 d c/^  
Actuarial Society of Hong Kong 香港精算学会 RJKi98xwJ  
actuarial valuation 精算师估值 rITA-W O  
actuary 精算师 R~eLEjezm  
ad referendum agreement 暂定协议;有待覆核的协定 kU#k#4X4g  
ad valorem duty 从价税;按值征税 =yoR>llbBC  
ad valorem duty system 从价税制 a8-V`  
ad valorem fee 从价费 /F46Ac}I  
ad valorem tariff 从价关税 <H{K&,Z(ZM  
additional allowance 额外免税额 lnK  
additional amount for unexpired risk 未过期风险的额外款额 7{7Y[F0  
additional assessable profit 补加应评税利润 FHEP/T\5  
additional assessment 补加评税 3177R>0  
additional commitment 额外承担 mwsdl^c  
additional commitment vote 额外承担拨款 apt$e$g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :X:s'I4J D  
additional dependent parent allowance 供养父母额外免税额 Bsha)<  
additional provision 额外拨款 T8%!l40v  
additional stamp duty 附加印花税 EhW"s%Q  
additional tax 补加税罚款;补加税款 Lf%=vd  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 dp&G([  
adjudged bankrupt 被裁定破产 HXC\``E  
adjudicated bankrupt 裁定破产人 [lVfhXc&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 i7cUp3  
adjudication of bankruptcy 裁定破产;宣告破产 *e<}hm Dr  
adjudication of insolvency 裁定无力偿还债务 Uq`6VpZ  
adjusted actual 经调整的实数;调整后的实数 ^Wn+G8n  
adjusted current assets 经调整的流动资产;调整后的流动资产 jatlv/,  
adjusted figure 经调整的数字;调整后的数额 #)@#Qd  
adjusted liabilities 经调整的负债;调整后的负债 e\^}PU  
adjusted loss 经调整的亏损;调整后的亏损 G!wb|-4<$  
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 0-;>O|U3  
adjusted profit 经调整的利润;调整后的利润 =vvd)og  
adjusted surplus 经调整的盈余额;调整后的盈余额 lrL:G[rt  
adjusted value 经调整的价值;调整后的价值 (h= ]Ox  
adjustment 调整;修订;理算〔保险〕 /W .G- |:  
adjustment centre 调剂中心 5#s],h  
adjustment lag 调整过程的时间差距;调整时差 ^q#[oO  
adjustment mechanism 调整机制 ]mz'(t  
adjustment of loss 亏损调整 qkz|r?R)  
adjustment process 调整过程;调整程序 /y|ZAN  
adjustment range 调整幅度 7U?#Xi5  
administered exchange rate 受管制汇率 .p> ".q I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iOSt=-p  
administration expenses 行政费用 )WW*X6[k  
administration fee 手续费;行政费 >Vg [ A  
administration in bankruptcy 破产管理 <mj/P|P@  
administration order 遗产管理令 lpS v  
administrator 管理人;遗产管理人 6 VuyKt  
administrator of the estate 遗产管理人 ,>za|y<n  
admission of debt 债项承认书 }0Uh<v@  
admission of proof 接纳债权证明 /8nUecr  
advance 放贷款项;垫付款项;预支款项;预付款项 z>iXNwz"?  
advance account 暂支帐目;预付款帐户 1P'A*`!K  
advance compensation 预付补偿金 'Bxj(LaV-  
advance from shareholder 股东垫款 0 f$96sl  
advance pending reimbursement 预支以待日后付还 G 9 (*F  
advanced economy 先进经济体系 JtsXMZz  
advancement 预付;预付财产 l'@!'  
advances warrant 垫款令 iSR"$H{  
advancing 贷出 BFhEDkk  
adverse balance 逆差 nB5\ocJ  
adverse exchange 逆汇 5S_fvW;  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]$ Nhy8-  
advice for collection 托收通知书 i*$~uuY  
advice of drawing 提款通知书;汇票通知书 =wW M\f`=  
advice of payment 付款通知 |=0w_)Fa]  
Advisory Committee [Securities and Futures Commission] </@5>hx/  
谘询委员会〔证券及期货事务监察委员会〕 x DN u'  
Advisory Committee on Diversification 经济多元化谘询委员会 j@^zK!mO  
affidavit 誓章;遗产申报誓章 HFTeG4R  
affidavit of no receipt 述明无收款的誓章 b/Ma,}  
affiliate 联号;联营公司;附属公司 9_F&G('V{a  
affiliated company 附属公司;联号;联营公司 LI25VDZ|iP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &BNlMF  
affordability 负担能力 f~PS'I_r  
African Development Bank [AfDB] 非洲开发银行 7R m\#  
after-acquired property 事后取得的财产 NZ&ZK@h}.  
after-hours dealing 市后交易 J~4mp\4b  
after-tax profit 税后盈利;税后利润;税后溢利 -mGG:#yP  
agency agreement 代理协议 0l& '`  
agency expenses 代理机构的开支 9<toDg_  
agency fee 代理费 @$ Nti>  
Agency Law 《代理法》 <66%(J>  
agent 代理人;承销人 TC44*BHq  
agent of company 公司代理人 B!;:,(S~  
agent's fee 代理人费;经纪费 7SH3k=x  
aggregate 总计;总数;总体数字 &-p~UZy  
aggregate amount 总款额;总额 ;%(sbA  
aggregate assets and liabilities 总体资产与负债 HRrR"b9:  
aggregate at constant price 按固定价格计算的总体数字 K3`!0(  
aggregate demand 总需求 l4.ql1BX@y  
aggregate gross position 总持仓量 = $^90Q,Z;  
aggregate limit 总限额 TBQ68o  
aggregate of salaries tax 合计薪俸税 D`!BjhlW  
aggregate performance 总体表现;总体业绩 &JKQH  
aggregate supply 总体供应 doe3V-if  
aggregate surplus 总盈余 `OgT"FdL!  
aggregate total 整体总额 0Z]HH+Z;  
aggregate value 总值;合计价值 T3<1{"&  
aggregated basis 合计基准 CGlEc  
aggregated net chargeable income 合计应课税入息实额 O(2c_!d  
aggregation 合并计算;合计;总和 Eu~1t& 4  
aggregation of incomes of husband and wife 夫妇入息合并计算 wB' !@>db  
aggregation of property 财产的总和 ,H,[ )8  
agio 差价;贴水  f+ !J1  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Y?7GFkIP$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OFmHj]I7=  
《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》 LAnC8O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !OQ5AF$  
《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》 @t1pB]O:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q5hE S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mSYm18   
agreement for a settlement 授产协议 ?Js4 \X!uJ  
agreement for assignment 转让协议 gq 3|vzNZ  
agreement for sale 售卖协议;买卖协议 vu.?@k@  
agreement for sale and purchase 买卖协议 V*fv>f:Yv  
agreement for the payment of interest 支付利息协议 VF";p^  
agreement for the repayment of money 还款协议 L(cKyg[R  
agreement of reinsurance 再保险协议 RSbq<f>BFo  
Agricultural Bank of China 中国农业银行 |<,0*2  
air passenger departure tax 飞机乘客离境税 I= <eCv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 koS?UYF`  
airport tax 机场税 )u28:+8  
alcohol duty 酒精税 &4}=@'G@  
alienation 让与;让渡;转让 ot2zY dWAz  
alimony 生活费;赡养费 42tZBz&  
All Ordinaries Index [AOI] 所有普通股指数 vqQ)Pu?T  
all risks 全险;综合险 :[(%4se  
All Sales Record for Stock Market 《股票市场成交报告》 ! l0"nPM=  
Allied Capital Resources Limited 新联财务有限公司 .{ljhE:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,ayJgAD  
allocation letter 拨款信件 2gkN\w6zQ  
allocation of fund 分配款项;预留款项 ~/)]`w  
allocation of profit 利润分配;溢利分配 60$;Q,]o  
allocation warrant 拨款令 &0y` Gt  
allotment 分配;配股 yEbo`/ ]b  
allotment notice 股份配售通知;配股通知 %HtgZeY  
allotment of shares 股份分配 Z|N$qm}  
allowable 可获宽免;免税的 R"JXWw  
allowable business loss 可扣除的营业亏损 3@Fa  
allowable expenses 可扣税的支出 <]KQ$8dtD  
allowance 免税额;津贴;备抵;准备金 cLwnV.  
allowance for debts 债项的免税额 mIDVN  
allowance for depreciation by wear and tear 耗损折旧免税额 <fDT/  
allowance for funeral expenses 殡殓费的免税额 ^0cbN[~/ns  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 D_JGbNigA  
allowance for repairs and outgoings 修葺及支出方面的免税额 {47l1wV]  
allowance to debtor 给债务人的津贴 l4U*Lv>   
alteration of capital 资本更改 GH-Fqz  
alternate trustee 候补受托人 P7,g^:$  
amalgamation 合并 ! }e75=x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9_jiUZFje  
ambit of charges 征税范围;收费范围 M&29J  
amended valuation 经修订的估值 3imsIBr  
American Commodities Exchange 美国商品交易所 X<Cf y  
American Express Bank Limited 美国运通银行 s !2Iui @  
American Stock Exchange 美国证券交易所 SJh~4R\  
amortization 摊销 Hd\oV^ >  
amount due from banks 存放银行同业的款项 _6,\;"it?8  
amount due from banks abroad 存放海外银行同业的款项 w|S b`eR  
amount due from holding companies 控股公司欠款 #|(>UM\  
amount due from local banks 存放本港银行同业的款项 Z : xb8]y  
amount due to banks 银行同业的存款 x*'H@!!G  
amount due to banks abroad 海外银行同业的存款 Pp8G2|bz  
amount due to holding companies 控股公司存款 I;E?;i  
amount due to local banks 本港银行同业的存款 Wu|MNB?M  
amount due to outport banks 外埠银行同业的存款 X"q[rsB  
amount for note issue 发行纸币的款额 un~`|   
amount of bond 担保契据的款额 u*I'c2m  
amount of consideration 代价款额 !1i-"rR  
amount of contribution 供款数额 R-NM ~gp  
amount of indebtedness 负债款额 )fIG4#%\  
amount of principal of the loan 贷款本金额 %s+'"E"E  
amount of rates chargeable 应征差饷数额 ;ZAwf0~  
amount of share capital 股本额 Il*!iX|23<  
amount of sums assured 承保款额 'm6bfS^T  
amount of variation 变动幅度 Lp(`m=;O  
amount of vote 拨款数额 C,eP!_O  
amount payable 应付款额 nr -< mQ  
amount receivable 应收款额 !DSm[Z1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S#8)N`  
analysis 分析 TB.>?*<n]  
ancillary risk 附属风险 - QY<o|  
annual account 周年帐目;周年帐目报表;年度决算;年结 'SlZ-SdR  
annual accounting date 年结日期 `Ji WS  
annual allowance 每年免税额;年积金;年度津贴;年津 =Hd#"9-  
annual balance 年度余额 ^JMG'@x  
annual disposable income 每年可动用收入 |,oLZC Na  
annual estimates 周年预算 c;X,-Q9  
annual fee 年费 (2> q  
annual general meeting 周年大会 < B]qqqP  
annual growth rate 年增率;每年增长率 _L~ 3h  
annual long-term supplement 长期个案每年补助金 bsU$$;  
annual pensionable emolument 可供计算退休金的年薪 Y %bb-|\W  
annual report 年报 SZ[?2z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k]r4b`x`  
annual return 周年报表;周年申报表;每年报税表格 C^4,L \E  
Annual Return Rules 《周年报表规则》  cf,6";8  
annual review of consumer prices 每年消费物价回顾 l P=I0A-  
annual roll-forward basis 逐年延展方式 e<1Ewml(]  
annual salary 年薪 p2rT0gu!  
annual statement 年度报表;年度决算表 ^c}3o|1m(  
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 N1c 0>{  
annuitant 年金受益人 H.;}%id  
annuity 年金 Q[NoFZ V!  
annuity contract 年金合约 Ym\<@[3+!  
annuity on human life 人寿年金 !\1)?&y9j  
antecedent debt 先前的债项 2[pOGc$  
ante-dated cheque 倒填日期支票 +CdUr~6  
anticipated expenditure 预期开支 e_|<tYx><  
anticipated net profit 预期纯利 Bi \fB-|  
anticipated revenue 预期收入 j;y(to-e>D  
anti-inflation measure 反通货膨胀措施 u4xtlGt5  
anti-inflationary stance 反通货膨胀立场 4Ps;Cor+  
apparent deficit 表面赤字 >I~Q[  
apparent financial solvency 表面偿债能力 =Jw*T[E  
apparent partner 表面合伙人 X=m^+%iD  
application for personal assessment 个人入息课税申请书 !<~.>5UQ  
application of fund 资金应用 H3R{+7  
application to release as liquidator and to destruct the books of accounts and documents 59j`Z^e  
申请免除清盘人职务及毁灭帐簿与文件 F4T!&E%6  
appointed actuary 委任精算师 w{[^  
appointed auditor 委任核数师;委任审计师 FqbGT(QB0  
appointed trustee 委任的受托人 aBaiXv/*  
appointer 委任人 *Us}E7/"'  
apportioned pro rata 按比例分摊 L(Twclrb  
apportionment 分配;分摊 0<@['W}G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,T zlW\?\  
apportionment formula 分摊方程式 I|&DXF  
apportionment of estate duty 遗产税的分摊 `!I/6d?A  
appraisal 估价;评估 rBQ<5.  
appreciable growth 可观增长 U@yhFj_y  
appreciable impact 显着影响 nF]R "  
appreciable increase 可观增长 fm^`   
appreciation 增值;升值 ,|VLOY ^  
appreciation against other currencies 相对其他货币升值 PH8 88O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ub>:dNBN  
appreciation tax 增值税 >/4[OPB0R  
appropriation 拨款;拨用;拨付 #V/{DPz  
appropriation account 拨款帐目 5ta;CG  
Appropriation Bill 拨款法案 'do2n/  
appropriation-in-aid system 补助拨款办法 r`Fs"n#^-4  
approved assets 核准资产 z;9D[ME#1  
approved basket stock 认可一篮子证券 o*7NyiJ@z  
approved budget 核准预算 j96}E/gF  
approved charitable donation 认可慈善捐款 4V,p\$;  
approved charitable institution 认可慈善机构 }qp)VF  
approved currency 核准货币;认可货币 7Rtjm  
approved estimates 核准预算 @o?Y[BR  
approved estimates of expenditure 核准开支预算 V 1d#7rP  
approved overseas insurer 核准海外保险人 ?b(wZ-/  
approved overseas trust company 核准海外信托公司 s Y1@~v  
approved pooled investment fund 核准汇集投资基金 u5rvrn ]  
approved provident fund scheme 认可公积金计划 DN=W2MEfc  
approved provision 核准拨款 =kwz3Wv  
approved redeemable share 核准可赎回股份 w$iPFZC'  
approved regional stock 认可地区性证券 tF/Ni*\^rV  
approved retirement scheme 认可退休金计划 ;g#nGs>  
approved subordinated loan 核准附属贷款 ]5a3e+  
arbitrage 套戥;套汇;套利 9fbbJ"I+  
arbitrageur 套戥者;套汇者 P(@Q[XQ2  
arbitrary amount 临时款项 ' #=n>  
arrangement 措施;安排;协定 N3#^Ifn[  
arrears 欠款 1QmOUw}yj  
arrears of pay 欠付薪酬 d ]|K%<+(  
arrears of revenue 逾期未收税款;逾期未收的帐项 G/3T0d+-  
articles of association 组织章程;组织细则;组织章程细则 /]J\/Z>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9@"pR;X@  
ascertainment of profit 确定利润 ;Q vQ fV4  
"Asia Clear" “亚洲结算系统” q#8\BOTP |  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L|#0CRiN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (m! kg  
Asian Development Fund [ADF] 亚洲发展基金 uc"%uc'  
Asian dollar bond 亚洲美元债券 Ue;Z)}  
Asian dollar market 亚洲美元市场 (r?hD*2r  
Asian dollar rate 亚洲美元利率 @IbZci)1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  H6nH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .6rbn8h  
asked price 沽盘;喊价;索价;卖方报价 W-r^ME  
assessable income 应评税入息 ^4]=D nd%  
assessable loss 应评税亏损 V+lS\E.  
assessable profit 应评税利润 -"'+#9{h  
assessable value 应评税值 o58c!44  
assessed profit 估定利润 "S'Yn-  
assessed value 经评估价值 (m Yi  
assessment 评税;评定;估价;评税单 K5`*Y@  
assessment number 评税编号;估价编号 g.62XZF@  
assessment of additional tax 补加税评税 qk^/ &j  
assessment of performance 业绩评估;实绩评价 fsEQ4xN'  
Assessor 评税主任 E6xdPjoWy  
asset price bubbles 资产价格泡沫 hfbu+w):  
asset-backed securities 具资产保证的证券 SfY 5Xgp  
assets accretion 资产增值 G,<d;:  
assets and liabilities 资产与负债 T3=h7a %=  
assets betterment statement 资产递增表;资产改进表 [x, `)Fk  
assets lending 实物放款;有抵押贷款 -:r<sv$  
assets of the company passing on the death 死者去世时转移的公司资产 0>-}c>  
assets pledged as security for liabilities 用作负债抵押的资产 t~ I;IB  
assets portfolio 资产投资组合 xuqG)HthRS  
assets price 资产价格 w1zMY:9  
assets quality 资产质素 #M!{D  
assets realization 资产变现  <{ v %2  
assets refinancing arrangement 资产再集资安排 A+H8\ew2,  
assets securitization 资产证券化 7p!f+\kM  
assets situated outside Hong Kong 在香港以外地方的资产 C`qV+pV  
assets stripping 削减资产;拆卖资产 JURu>-i  
assets value 资产值 l9j= ;h  
assignee 承让人 s 8K.A~5 w  
assignment 转让;转让书;转让契 6/g 82kqpk  
assignment of interest 权益转让 oVp/EQ  
assignment of letters patent and trade mark 专利证书及商标转让 rzie_)a Y%  
assignment of property 物业转让;物业转让书 2)$-L'YS  
assignment right 转让权 jFKp~`/#  
assignor 转让人 (#85<|z  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6)i>qz).  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m-~3c]pA  
associate member 附属会员 cotySio$  
associated body corporate 相联法人团体 ppLLX1S  
associated company 相联公司;联属公司 M?P\YAn$  
associated corporation 相联法团 lJfk4 -;M  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *a8<cf  
公认会计师公会〔英国〕 iYYuZ.  
Association of Futures Exchange Brokers 香港期货经纪协会 a0A=R5_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 * Z)j"i  
association of underwriters 承保人组织 4|Y1W}!0/  
assumption of control 接管 1Lje.%(E.  
assurance 担保;保险;转易;转易书 dSTyx#o  
assurance of interest 权益的转易 ~9k E.  
at 19XX price 按一九XX年价格计算 m&q0 _nay  
at a discount 按赔价计算;按贴水价格计算;打折扣 |XNw&X1VF  
at a premium 按溢价计算;按升水价格计算 ui`EODhA(  
at call 通知付款;按通知 "D4% A!i  
at constant market price 按固定市价计算 (s|WmSQ  
at constant price 按固定价格计算 x7gd6"10^  
at cost 按成本计算 (w"(RM~  
at current market price 按当时市价计算;按现时市价计算 WQ:Y NmQ1p  
at current price 按当时价格计算;按现时价格计算 GZx*A S]+  
at factor cost 按要素成本计算;按生产要素成本计算 :YkAp9civ  
at money-of-the-day price 按付款当日价格计算 /7+b.h])^  
at or better 按指定或较佳价位〔买卖指令〕 =\5f_g2M  
at par 按面值计算;平价 G[u6X_Q  
at sight 见票即付 tZg)VJQys  
at the close 按收市盘 n dN*X'  
at the opening 按开市盘 >hG*=4oh  
attestation 见证;见证条款 87S,6Y  
at-the-money option 平价期权 }{,Wha5\n  
attorney 受权人;受托代表人 (igB'S5wf  
attornment 新拥有人承认书 >fT%CGLC0  
attributable profit 可归属利润 xbcmvJrG  
attributable share value 可归属股份价值 e_!Z-#\J%  
Auckland Stock Exchange 奥克兰证券交易所 hHDLrr  
auction 拍卖 bJ6C7-w:wa  
auctioneer 拍卖商 Q;q{1M>  
audit 审计;核数 ?D9iCP~~  
Audit Commission 审计署 hG<[F@d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -nUK%a"(D  
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〕 b-@9Xjv  
audit review 帐目审查 Lq.2vfA>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8sI$  
audited account 审计帐目;经审计的帐目 XMP4YWuVc  
audited annual account 经审计的周年帐目 _p9"MU&}  
audited balance sheet 经审计的资产负债表 sc# EL~  
auditor 核数师;核数主任;审计师 !z2xm3s{]p  
auditor's certificate 核数师证明书;审计师证明书 .tHc*Eh  
auditor's report 核数师报告;审计师报告 7cB{Iq0+  
Aussie bond 澳元债券 GCw4sb4~w  
austerity budget 紧缩预算 0SIUp/.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {<}Hut:a  
Australia All Ordinaries Index 澳洲所有普通股票指数 \WdSj  
Australian Dollar [AUD] 澳元 c`S+>:  
Australian Options Market 澳大利亚期权市场 v,~f G>Y}  
Australian Securities Commission 澳洲证券事务监察委员会 +`mI\+y,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <rui\/4NJ  
Australian Stock Exchange 澳大利亚证券交易所 :w|=o9J  
Austrian Schilling [ATS] 奥地利先令 G^VOA4  
authentication 认证;鉴证 bF,.6iKI  
authority to purchase 委托购买证;委购书 't*]6^  
authorization 认可;核准;授权;授权书 -U9C{q?h  
authorization by direction 指示授权 ku}`PS0UGd  
authorization by instruction 指令授权 o >yXEg  
authorization by warrant 令状授权 }1Mf0S  
authorization of unit trust 单位信托的认可 d, ?GW  
authorized agent 指定代理人 # SJJ@SM  
authorized capital 法定资本 8*B+@`  
authorized clerk 出市员 |tLD^`bt  
authorized dealer 认可交易商 3q@JhB  
authorized financial institution 认可财务机构 pAA)?/&oKV  
authorized fund 认可基金 ]WcN6|b+  
authorized fund house 获授权的基金公司;认可基金公司 w0H#M)c  
authorized institution 认可机构 :1bDkoK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (@^ySiU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {;u+?uY  
authorized insurer 获授权保险人;获认可承保人 (w(k*b/  
authorized investment 特准投资项目 AkO);4A;Jd  
authorized person 获授权人 :Zob"*T  
authorized representative 获授权代表 6<5:m:KE  
authorized share capital 法定股本 ln , 9v  
automated quotation system 自动报价系统 v7#|%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %" l;  
自动交易系统〔香港期货交易所有限公司〕 ){eQ.yW  
automatic adjustment mechanism 自动调整机制 L=HnVgBs  
automatic adjustment system 自动调整系统 x`IWo:j  
Automatic Clearing House 自动票据交换所 5~2_wWjX  
automatic exchange rates accumulation system 自动化汇率累集系统 g$hEVT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x7i<dg&  
automatic teller machine [ATM] 自动柜员机 v Lq%k+D#  
autopay 自动转帐 R(P(G;#j  
available assets 可用资产 cQBc6eAi  
available fiscal reserve 现存财政储备 #QSSpsF@  
available profit 可用利润 Sx0{]1J  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @k'V`ZQF  
average 平均;平均数;海损 ^f"|<r  
average basic salary 平均基本薪金 kG}F/GN?  
average consumer expenditure 平均消费开支;一般消费开支 `2x.-  
average cost 平均成本 0mmHN`<  
average cost of land production 增辟土地平均成本 gnxD'1_  
average daily turnover 平均每日成交额 r[GH#vF;7  
average daily wage rate 平均每日工资率 XsFzSm  
average expenditure pattern 平均开支模式 zA3r&stN+  
average growth rate 平均增长率 IQ-l%x[fue  
average net fixed assets 固定资产平均净值 asmu<  
average of relatives 相对价格平均数 anfnqa8  
average price 平均价格 #&L7FBJ"*v  
average propensity to consume 平均消费倾向;一般消费倾向 4ZR2U3jd1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,Sy& ?t}`  
average rate 平均率 5e7\tBab  
average revenue 平均收入;平均收益 =43NSY  
average stock 平均库存;平均存货 L8 NZU*"  
average yearly rent 平均年租 FDGG$z?>m  
avoidance of double taxation 避免双重课税 !g=b=YK  
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 zx.SRs$  
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