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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: /5j5\F:33  
A share A股;甲类股份 _z 5W*..  
abatement of tax 减税;减扣免税额 +PKsiUJ|  
ABN AMRO Bank N.V. 荷兰银行 Y}<%~z#.4  
above-the-line expenditure 线上项目支出;经常预算支出 mF jM6pmo  
above-the-line receipt 线上项目收入;经常预算收入 2\gIjXX"  
ABSA Asia Limited 南非联合亚洲有限公司 $z 5kA9  
absolute change 绝对数值变更 ;_E|I=%'E  
absolute expenditure 实际开支 %:;g|PC  
absolute guideline figure 绝对准则数字 P*VZ$bUe5@  
absolute interest 绝对权益 G|8>Q3D  
absolute order of discharge 绝对破产解除令 DZ`m{l3H  
absolute profit margin 绝对利润幅度 4udj"-V  
absolute value 实值;绝对值 S'hUh'PZ  
absolutely vested interest 绝对既得权益 kY{$[+-jR  
absorbed cost 已吸收成本;已分摊成本 n5^57[(  
absorption 吸收;分摊;合并 ~<s =yjTu+  
absorption rate 吸收率;摊配率;分摊率 oDi+\0  
ACB Finance Limited 亚洲商业财务有限公司 3T4HX|rC  
acceptable form of reciprocity 合理的互惠条件 p?4[nS-,  
acceptable rate 适当利率;适当汇率 tAI v+L  
acceptance agreement 承兑协议 +"=ydF.9  
acceptance for honour 参加承兑 6DgdS5GhT_  
acceptor 承兑人;接受人;受票人 oVPr`]  
acceptor for honour 参加承兑人 w1aoEo"S  
accident insurance 意外保险 g%!U7CM6h  
Accident Insurance Association of Hong Kong 香港意外保险公会 fBv: TC%  
accident insurance scheme 意外保险计划 d)acWF\  
accident year basis 意外年度基准 X;l/D},.  
accommodation 通融;贷款 kLU-4W5t  
accommodation bill 通融票据;空头票据 {P_7AM  
accommodation party 汇票代发人 R<{Vgy  
account balance 帐户余额;帐户结余 ;z N1Qb  
account book 帐簿 > TBXT+  
account collected in advance 预收款项 zR]!g|;f  
account current book 往来帐簿 vZ.<OD4  
account of after-acquired property 事后取得的财产报告 BOq9\g`5s  
account of defaulter 拖欠帐目 P?P.QK  
account payable 应付帐款  Y#~A":A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d%-/U!z?  
account receivable 应收帐款 %d(= >  
account receivable report 应收帐款报表 iemp%~UZ  
account statement 结单;帐单;会计财务报表 RwOOe7mv  
account title 帐户名称;会计科目 SPt/$uYJ  
accountant's report 会计师报告 YhS_ ,3E  
Accountant's Report Rules 会计师报告规则 ^m&P0  
accounting and auditing procedure 会计与审计程序;会计与核数程序 =+ >>l0=_v  
Accounting Arrangements 《会计安排》 hh*('n>[  
accounting basis 会计基础 h& }iH  
accounting by Official Receiver 破产管理署署长呈交的帐目 kw]?/s`  
Accounting Circular 《会计通告》 Z[ (d7  
accounting class 会计类别 6yMZ2%  
accounting date 记帐日期;会计结算日期 "d0=uHd5\  
accounting for money 款项核算 ?# _{h  
Accounting Officer 会计主任 nhjT2Sl  
accounting period 会计报告期;会计期 Gsb^gd  
accounting policy 会计政策;会计方针 N)R5#JX  
accounting practice 会计惯例 4nh=Dq[  
accounting principle 会计准则 fF r9]  
accounting record 会计记录 vlE]RB  
accounting report 会计报告 7}6CUo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gkA_<,38  
Accounting Society of China 中国会计学会 cBZEyy&  
accounting statement 会计报表 >$E;."a  
accounting system 会计制度;会计系统 l!&ik9m  
accounting transaction 会计事项;帐务交易 ih^FH>@  
accounting treatment 会计处理 xy"'8uRi  
accounting year 会计年度 $/;K<*O$  
accretion 增值;添加 2.b,8wT/  
accrual 应计项目;应累算数目 W ulyM cJ  
accrual basis 应计制;权责发生制 jlU6keZh`  
accrual basis accounting 应计制会计;权责发生制会计  HG?+b  
accrue 应累算;应计 Fs%`W4/  
accrued benefit 应累算利益 #ye`vD  
accrued charges 应计费用 ?6`B;_m  
accrued cumulative preference share dividend 应累算的累积优先股股息 kROIVO1|`  
accrued expenses 应累算费用 cy;i1#1rO  
accrued interest payable 应付利息;应计未付利息 vO~  Tx  
accrued interest receivable 应收利息;应计未收利息 CE c(2q+%i  
accrued right 累算权益 ,qv\Y]  
accruing profit 应累算的利润 ,I x>.^|  
accumulated fiscal reserve 累积财政储备 /w(g:e  
accumulated profit 累积利润;滚存溢利 s- PS]l@  
accumulated reserve 累积储备 W0~G`A(:;  
accumulation of surplus income 累积收益盈余 >V27#L2:J  
acquired assets 既得资产 )E>yoUhN  
acquisition 收购;购置;取得 -n"wXOx3  
acquisition cost 购置成本 1Kk6n UIN  
acquisition expenses 购置费用 Abt<23$h  
acquisition of 100% interest 收购全部股权 PS+~JwDUc  
acquisition of control 取得控制权 NLG\*mQ  
acquisition of fixed assets 购置固定资产 4\ Xaou2V[  
acquisition of shell “买壳” PgT8 1u  
acquisition price 收购价 ?u@jedQ  
act of God 天灾 QRf>lZP  
acting partner 执事合伙人 $6pLsX  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /]!2 k9u\  
active partner 积极参与的合伙人 Bps%>P~.  
active trading 交投活跃 a{hc{  
actual circulation 实际流通 ^4^N}7>5  
actual cost 实际成本 ob;|%_  
actual expenditure 实际开支;实际支出 % _E?3  
actual income 实际入息;实际收入;实际收益 UgS`{&b36  
actual market 现货市场 TaBya0-  
actual price 现货价;实际价格 DR}I+<*%aD  
actual profit 实际利润 `Y4Kw  
actual quotation 实盘;实际价位;实际报价 c:7F 2+p  
actual year basis 按实际年度计算 2*z~ 'i  
actuals 实货 ka\{?:r,8  
actuarial investigation 精算调查 W3/bM>1  
actuarial principle 精算原则 O=RS</01!  
actuarial report 精算师报告 L#byYB;E{  
Actuarial Society of Hong Kong 香港精算学会 T[k$[  
actuarial valuation 精算师估值 __.MS6"N  
actuary 精算师 f?)7MR=  
ad referendum agreement 暂定协议;有待覆核的协定 8TeOh 1\  
ad valorem duty 从价税;按值征税 F!ztU8,  
ad valorem duty system 从价税制 u*)/e9C  
ad valorem fee 从价费 \j62"  
ad valorem tariff 从价关税 "N6HX*  
additional allowance 额外免税额 /u4RZ|&as  
additional amount for unexpired risk 未过期风险的额外款额 In96H`  
additional assessable profit 补加应评税利润 ;6[6~L%K}  
additional assessment 补加评税 8lYA6A  
additional commitment 额外承担 4i)5=H  
additional commitment vote 额外承担拨款 Jp]?tlT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D~ Y6%9  
additional dependent parent allowance 供养父母额外免税额 l X+~;94  
additional provision 额外拨款 ra T9  
additional stamp duty 附加印花税 BL16?&RK  
additional tax 补加税罚款;补加税款 Nb&j?./  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3U{ mC}F  
adjudged bankrupt 被裁定破产 >U{iof<  
adjudicated bankrupt 裁定破产人 /)Cfm1$ic  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 iv *$!\Cd  
adjudication of bankruptcy 裁定破产;宣告破产 xBTx`+%WS  
adjudication of insolvency 裁定无力偿还债务 D`a6D  
adjusted actual 经调整的实数;调整后的实数 Y|fD)zG_  
adjusted current assets 经调整的流动资产;调整后的流动资产 w_Slg&S  
adjusted figure 经调整的数字;调整后的数额 \~E?;q!  
adjusted liabilities 经调整的负债;调整后的负债 [StnKQ?"wz  
adjusted loss 经调整的亏损;调整后的亏损 D0FX"BY7  
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 nXLz<wE  
adjusted profit 经调整的利润;调整后的利润 j}ob7O&U'w  
adjusted surplus 经调整的盈余额;调整后的盈余额 Mu[lk=jC  
adjusted value 经调整的价值;调整后的价值 #:gl+  
adjustment 调整;修订;理算〔保险〕 : "| /  
adjustment centre 调剂中心 (6ga*5<  
adjustment lag 调整过程的时间差距;调整时差 h{^v756L  
adjustment mechanism 调整机制 )4=86>XJT  
adjustment of loss 亏损调整 : x&R'wX-  
adjustment process 调整过程;调整程序 ITw *m3  
adjustment range 调整幅度 W<X3!zuKSg  
administered exchange rate 受管制汇率 c#{lXS^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MOaI~xZ  
administration expenses 行政费用 iF^qbh%%E  
administration fee 手续费;行政费 T:@6(_Z  
administration in bankruptcy 破产管理 F%|P#CaB  
administration order 遗产管理令 |gO7`F2  
administrator 管理人;遗产管理人 T(?w}i  
administrator of the estate 遗产管理人  k;+TN9  
admission of debt 债项承认书 ; um)JCXz  
admission of proof 接纳债权证明  O>]i?  
advance 放贷款项;垫付款项;预支款项;预付款项 BJux5Nh  
advance account 暂支帐目;预付款帐户 F(ydqgH~a  
advance compensation 预付补偿金 Hp=BnN  
advance from shareholder 股东垫款 -a)1L'R  
advance pending reimbursement 预支以待日后付还 hi!A9T3%}M  
advanced economy 先进经济体系 mcd{:/^?  
advancement 预付;预付财产 }S u j=oFp  
advances warrant 垫款令 8j#S+=l>  
advancing 贷出 Pl:4`oY3  
adverse balance 逆差 %@Gy<t,  
adverse exchange 逆汇 &>Ve4!i q  
advertisement addressed to shareholders 在报章刊登的致股东通告 Hh^ "c}  
advice for collection 托收通知书 \ T#|<=  
advice of drawing 提款通知书;汇票通知书 K`K v.4  
advice of payment 付款通知 .8|wc  
Advisory Committee [Securities and Futures Commission] 6 H P 66B  
谘询委员会〔证券及期货事务监察委员会〕 d*d:-f~q  
Advisory Committee on Diversification 经济多元化谘询委员会 3O2G+G2  
affidavit 誓章;遗产申报誓章 /=p[k^A  
affidavit of no receipt 述明无收款的誓章 hAf/&yA@  
affiliate 联号;联营公司;附属公司 2@ZVEN  
affiliated company 附属公司;联号;联营公司 (Ut8pa+yX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p*Q-o  
affordability 负担能力 !y b06Z\f  
African Development Bank [AfDB] 非洲开发银行 B8Fb$  
after-acquired property 事后取得的财产 ?4R%z([X7  
after-hours dealing 市后交易 /(JG\Ut  
after-tax profit 税后盈利;税后利润;税后溢利 l{dsm1#W~  
agency agreement 代理协议 9?,i+\)qK@  
agency expenses 代理机构的开支 >whv*@Fr  
agency fee 代理费 #!F>cez  
Agency Law 《代理法》 xA Ez1  
agent 代理人;承销人 S<i1t[E @W  
agent of company 公司代理人 IQO|)53)  
agent's fee 代理人费;经纪费 >g{&Qx`&  
aggregate 总计;总数;总体数字 Ih:Q}V#6  
aggregate amount 总款额;总额 dzOco)y  
aggregate assets and liabilities 总体资产与负债 3LETzsJ  
aggregate at constant price 按固定价格计算的总体数字 JI .=y5I  
aggregate demand 总需求 _s5^\~ao  
aggregate gross position 总持仓量 H}kZ;8  
aggregate limit 总限额 [ *Dj:A)V^  
aggregate of salaries tax 合计薪俸税 C~pas~  
aggregate performance 总体表现;总体业绩 @bA5uY!  
aggregate supply 总体供应 $@'BB=i  
aggregate surplus 总盈余 3UUdJh<~  
aggregate total 整体总额 \:J=tAC  
aggregate value 总值;合计价值 !{^kH;*u  
aggregated basis 合计基准 IADHe\.  
aggregated net chargeable income 合计应课税入息实额 wmGcXBHt$  
aggregation 合并计算;合计;总和 T<0r,  
aggregation of incomes of husband and wife 夫妇入息合并计算 HQP.7.w7 5  
aggregation of property 财产的总和 We{@0K/O  
agio 差价;贴水 MMFg{8  
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》 G*N[tw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <rE>?zvm  
《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》 j $q5m 24L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j2Dw7"f3  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 **h4M2'C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AZQQge  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d MR?pbD  
agreement for a settlement 授产协议 v`,!wS  
agreement for assignment 转让协议 5=C?,1F$A  
agreement for sale 售卖协议;买卖协议 !Sn|!:N4  
agreement for sale and purchase 买卖协议 x\G%  
agreement for the payment of interest 支付利息协议 =Mx"+/Yo*  
agreement for the repayment of money 还款协议 m*]`/:/X[  
agreement of reinsurance 再保险协议 i=#`7pt%'a  
Agricultural Bank of China 中国农业银行 $b|LZE\bU.  
air passenger departure tax 飞机乘客离境税 + kMj|()>\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :u,.(INB  
airport tax 机场税 C}) Dvh  
alcohol duty 酒精税 Vq+7 /+2"  
alienation 让与;让渡;转让 G"?7 Z&+  
alimony 生活费;赡养费 *eoH"UFYQ#  
All Ordinaries Index [AOI] 所有普通股指数 U/enq,-F^  
all risks 全险;综合险 0]SWyC :  
All Sales Record for Stock Market 《股票市场成交报告》 9\.0v{&v  
Allied Capital Resources Limited 新联财务有限公司 eI:[o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ? #rXc%F  
allocation letter 拨款信件 ,7j8+p|},  
allocation of fund 分配款项;预留款项 G~5pMyOR  
allocation of profit 利润分配;溢利分配 l }/_(*  
allocation warrant 拨款令 )oCL![^pXe  
allotment 分配;配股 .h meP MK  
allotment notice 股份配售通知;配股通知 Ts !g=F  
allotment of shares 股份分配 "6'",  
allowable 可获宽免;免税的 gw"cXny  
allowable business loss 可扣除的营业亏损 Cy?]o?_?  
allowable expenses 可扣税的支出 !s-A`} s+  
allowance 免税额;津贴;备抵;准备金 tG$O[f@U6  
allowance for debts 债项的免税额 [gBf1,bK  
allowance for depreciation by wear and tear 耗损折旧免税额 A6=Z2i0w>X  
allowance for funeral expenses 殡殓费的免税额 |,,#DSe  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gttsxOgktH  
allowance for repairs and outgoings 修葺及支出方面的免税额 +JtKVF  
allowance to debtor 给债务人的津贴 ,}IcQu'O  
alteration of capital 资本更改 C!^A\T7p  
alternate trustee 候补受托人 MOQ6&C`7q  
amalgamation 合并 k3$'K}=d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ooJxE\L  
ambit of charges 征税范围;收费范围 M^'1Q.K  
amended valuation 经修订的估值 .9vS4C  
American Commodities Exchange 美国商品交易所 >;4q  
American Express Bank Limited 美国运通银行 .5Y{Yme  
American Stock Exchange 美国证券交易所 68z#9}  
amortization 摊销 Sqn>L`Lz  
amount due from banks 存放银行同业的款项 mvjx &+q  
amount due from banks abroad 存放海外银行同业的款项 nKGQU,C  
amount due from holding companies 控股公司欠款  9Do75S{(  
amount due from local banks 存放本港银行同业的款项 $^fF}y6N  
amount due to banks 银行同业的存款 0;TiNrzg  
amount due to banks abroad 海外银行同业的存款 x4v:67_^  
amount due to holding companies 控股公司存款 &)k=ccm  
amount due to local banks 本港银行同业的存款 #` 3Q4  
amount due to outport banks 外埠银行同业的存款 J-<P~9m~I  
amount for note issue 发行纸币的款额 XDCm  
amount of bond 担保契据的款额 @HbRfD/!  
amount of consideration 代价款额 l{7}3Am6  
amount of contribution 供款数额 E'\gd7t ;  
amount of indebtedness 负债款额 t[q2 W"#.  
amount of principal of the loan 贷款本金额 )(G<(eiD  
amount of rates chargeable 应征差饷数额 tlQ6>v'  
amount of share capital 股本额 W]eILCo  
amount of sums assured 承保款额 V5lUh#@TN&  
amount of variation 变动幅度 iO*5ClB  
amount of vote 拨款数额 ywp_,j9F  
amount payable 应付款额 ,Sgo_bC/|  
amount receivable 应收款额 d=bK NA90  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  t/t6o&  
analysis 分析 #|E#Rkw!  
ancillary risk 附属风险 6ZI Pe~`  
annual account 周年帐目;周年帐目报表;年度决算;年结 A>gZl)c  
annual accounting date 年结日期 S Q:H2vvD  
annual allowance 每年免税额;年积金;年度津贴;年津 "J,|),Yd  
annual balance 年度余额 ouCh2Y/_  
annual disposable income 每年可动用收入 =Lkn   
annual estimates 周年预算 fC'u-m?!Q'  
annual fee 年费 sX6\AYF1M  
annual general meeting 周年大会 N-2#-poDe  
annual growth rate 年增率;每年增长率 7=N%$]DKZ  
annual long-term supplement 长期个案每年补助金 g sm%4>sc  
annual pensionable emolument 可供计算退休金的年薪 R8[VD iM6E  
annual report 年报 0 8L;u7u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &C MBTY#u  
annual return 周年报表;周年申报表;每年报税表格 qWW\d' , .  
Annual Return Rules 《周年报表规则》 K{_~W yRF  
annual review of consumer prices 每年消费物价回顾 H'3 pHb  
annual roll-forward basis 逐年延展方式 S=P}Jpq?Y;  
annual salary 年薪  _:\rB  
annual statement 年度报表;年度决算表 Q(<A Yu  
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 'G65zz  
annuitant 年金受益人 sBZn0h@  
annuity 年金 E&J<qTH9  
annuity contract 年金合约 G)~>d/  
annuity on human life 人寿年金 wm#(\dj  
antecedent debt 先前的债项 =b$g_+  
ante-dated cheque 倒填日期支票 7Z2D}O +  
anticipated expenditure 预期开支 w aniCE o  
anticipated net profit 预期纯利 EC$F|T0f  
anticipated revenue 预期收入 {Yxvb**  
anti-inflation measure 反通货膨胀措施 8WDL.IO  
anti-inflationary stance 反通货膨胀立场 e*'bY;8lo  
apparent deficit 表面赤字 }BS EK<W  
apparent financial solvency 表面偿债能力 vfqXHc unj  
apparent partner 表面合伙人 ^?fsJ  
application for personal assessment 个人入息课税申请书 {P?Ge  
application of fund 资金应用 VJ-t #q"  
application to release as liquidator and to destruct the books of accounts and documents hvTc( 0;mB  
申请免除清盘人职务及毁灭帐簿与文件 <9>L^GgXA  
appointed actuary 委任精算师 ^e^-1s  S  
appointed auditor 委任核数师;委任审计师 " oxUKT  
appointed trustee 委任的受托人 m>Wt'Cc  
appointer 委任人 ij] ~n  
apportioned pro rata 按比例分摊 9HR1m 3  
apportionment 分配;分摊 ;s,1/ kA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HAE$Np|>a  
apportionment formula 分摊方程式 0>j0L8#^p  
apportionment of estate duty 遗产税的分摊 pm+E)z6Yo  
appraisal 估价;评估 / P@P1l|I  
appreciable growth 可观增长 w +UB XW  
appreciable impact 显着影响 D A=LR  
appreciable increase 可观增长 ww %c+O/  
appreciation 增值;升值 DOtz  
appreciation against other currencies 相对其他货币升值 :@ &e~QP(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2A  
appreciation tax 增值税 ~L&z? 'V  
appropriation 拨款;拨用;拨付 G?F!Z"S  
appropriation account 拨款帐目 Ke^/aGi}O  
Appropriation Bill 拨款法案 '2l[~T$*  
appropriation-in-aid system 补助拨款办法 "T /$K  
approved assets 核准资产 y+BiaD!U  
approved basket stock 认可一篮子证券 |b@`ykD  
approved budget 核准预算 tPiC?=4R  
approved charitable donation 认可慈善捐款 v89tV9O)  
approved charitable institution 认可慈善机构 ~Fvz&dO  
approved currency 核准货币;认可货币 3U?gw!M>  
approved estimates 核准预算 W!el[@  
approved estimates of expenditure 核准开支预算 0KExB{K  
approved overseas insurer 核准海外保险人 )]Zdaw)X  
approved overseas trust company 核准海外信托公司 w@WtW8 p^  
approved pooled investment fund 核准汇集投资基金 ^K`PYai  
approved provident fund scheme 认可公积金计划 L7 FFa:#  
approved provision 核准拨款 &:d`Pik6  
approved redeemable share 核准可赎回股份 O:V.;q2]U  
approved regional stock 认可地区性证券 H RahBTd(z  
approved retirement scheme 认可退休金计划 BpFX e7  
approved subordinated loan 核准附属贷款 ^,'KmZm=  
arbitrage 套戥;套汇;套利 KxmB$x5-=8  
arbitrageur 套戥者;套汇者 \RVfgfe  
arbitrary amount 临时款项 )@ B !  
arrangement 措施;安排;协定 W:f)#'  
arrears 欠款 Tpnwwx[]:|  
arrears of pay 欠付薪酬 @(/$;I,  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ei,dO;&  
articles of association 组织章程;组织细则;组织章程细则 =*(_sW6;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xhyc2DKa_  
ascertainment of profit 确定利润 6a]Qg99\  
"Asia Clear" “亚洲结算系统” Nsy>qa7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,uO?f1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |.~2C1 4[  
Asian Development Fund [ADF] 亚洲发展基金 2sBYy 8.r  
Asian dollar bond 亚洲美元债券 B_c-@kl   
Asian dollar market 亚洲美元市场 AA|G &&1y  
Asian dollar rate 亚洲美元利率 9Z2aFW9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ODCN~7-@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 H-& ktQWK3  
asked price 沽盘;喊价;索价;卖方报价 xjDaA U,  
assessable income 应评税入息 q/7T-"q/G  
assessable loss 应评税亏损 :d<F7`k H  
assessable profit 应评税利润 yF XPY=EQ  
assessable value 应评税值 t]t(/x#  
assessed profit 估定利润 ]R"n+LnI:=  
assessed value 经评估价值 -oju-gf K  
assessment 评税;评定;估价;评税单 #B$_ily)  
assessment number 评税编号;估价编号 p)7U%NMc(*  
assessment of additional tax 补加税评税 Fvv/#V^R  
assessment of performance 业绩评估;实绩评价 I*+*Wf  
Assessor 评税主任 oXwcil  
asset price bubbles 资产价格泡沫 jfR!M07|  
asset-backed securities 具资产保证的证券 \ o?  
assets accretion 资产增值 0oyZlv*  
assets and liabilities 资产与负债 O,&p"K&Z  
assets betterment statement 资产递增表;资产改进表 %[?{H} y  
assets lending 实物放款;有抵押贷款 Q `h@-6N  
assets of the company passing on the death 死者去世时转移的公司资产 5zJ#d}%}S"  
assets pledged as security for liabilities 用作负债抵押的资产 "y .(E7 6  
assets portfolio 资产投资组合 #=fd8}9  
assets price 资产价格 7&dPrnQX=  
assets quality 资产质素 "aGpC{  
assets realization 资产变现 h_t<Jl  
assets refinancing arrangement 资产再集资安排 o[G,~f\-  
assets securitization 资产证券化 P-N+  
assets situated outside Hong Kong 在香港以外地方的资产 U,2\ TBz  
assets stripping 削减资产;拆卖资产 44hz,  
assets value 资产值 40LA G  
assignee 承让人 rYA4(rYq  
assignment 转让;转让书;转让契 xe1xP@e?  
assignment of interest 权益转让 m,]h7xx  
assignment of letters patent and trade mark 专利证书及商标转让 J {#C<C  
assignment of property 物业转让;物业转让书 W-"FRTI4  
assignment right 转让权 P4"EvdV7  
assignor 转让人 `{@?O%UB  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 TSd;L u%hr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !B*d,_9 c  
associate member 附属会员 :B_ itl0{e  
associated body corporate 相联法人团体 'l'[U  
associated company 相联公司;联属公司 (Bfy   
associated corporation 相联法团 1'J|yq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w5&,AL:  
公认会计师公会〔英国〕 "j+=py`  
Association of Futures Exchange Brokers 香港期货经纪协会 ~ @s$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;Q8rAsf 9  
association of underwriters 承保人组织 +(2mHS0_a  
assumption of control 接管 1j^FNg ~  
assurance 担保;保险;转易;转易书 2fJ2o[v  
assurance of interest 权益的转易 SJI+$L\'  
at 19XX price 按一九XX年价格计算 D)LqkfJ}z^  
at a discount 按赔价计算;按贴水价格计算;打折扣 kKSn^q L*  
at a premium 按溢价计算;按升水价格计算 $Xo_C_:B  
at call 通知付款;按通知 Qte'f+  
at constant market price 按固定市价计算 `ZAGseDd~  
at constant price 按固定价格计算 !*|`-woE  
at cost 按成本计算 RiAY>:  
at current market price 按当时市价计算;按现时市价计算 sJ/?R:  
at current price 按当时价格计算;按现时价格计算 ~%:23mIk  
at factor cost 按要素成本计算;按生产要素成本计算 DadlCEZv  
at money-of-the-day price 按付款当日价格计算 ZTSNM)f  
at or better 按指定或较佳价位〔买卖指令〕 \c$! C8z  
at par 按面值计算;平价 8|p*T&Cn&  
at sight 见票即付 a?9Ka!O4s  
at the close 按收市盘 >&N8Du*[  
at the opening 按开市盘 M&O .7B1}  
attestation 见证;见证条款 w6l8RNRe  
at-the-money option 平价期权 -J*jW N!  
attorney 受权人;受托代表人 VFwp .1oa!  
attornment 新拥有人承认书 6tmn1:  
attributable profit 可归属利润 z+B"RV  
attributable share value 可归属股份价值 3YPoObY  
Auckland Stock Exchange 奥克兰证券交易所 CVBy&o"6A  
auction 拍卖 +-OqO3R  
auctioneer 拍卖商 . B9rG~  
audit 审计;核数 wrW768WR  
Audit Commission 审计署 j"8|U E  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t.oP]_mI  
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〕 q6v%HF-q4  
audit review 帐目审查 +3n07d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "8Y4;lbN.q  
audited account 审计帐目;经审计的帐目 lGZ^ 8  
audited annual account 经审计的周年帐目 kC)ye"r  
audited balance sheet 经审计的资产负债表 VDq?,4Kb  
auditor 核数师;核数主任;审计师 7*r7Q'  
auditor's certificate 核数师证明书;审计师证明书 vL7 JzSU_  
auditor's report 核数师报告;审计师报告 LHz-/0 [  
Aussie bond 澳元债券 HGpj(U:`c  
austerity budget 紧缩预算 "(rG5z3P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NrdbXPHceN  
Australia All Ordinaries Index 澳洲所有普通股票指数 .DSmy\FI5  
Australian Dollar [AUD] 澳元 {` Lem  
Australian Options Market 澳大利亚期权市场 %<w)#eV?  
Australian Securities Commission 澳洲证券事务监察委员会 ']ussFaQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?F9:rUyN  
Australian Stock Exchange 澳大利亚证券交易所 @9^ozgg  
Austrian Schilling [ATS] 奥地利先令 ~vIQ-|8r:  
authentication 认证;鉴证 ^SKuX?f\  
authority to purchase 委托购买证;委购书 HW(cA}$  
authorization 认可;核准;授权;授权书 Q<V?rPAcx  
authorization by direction 指示授权 |,89zTk'  
authorization by instruction 指令授权 P*6B+8h"5g  
authorization by warrant 令状授权 a$SGFA}V  
authorization of unit trust 单位信托的认可 14p <0BG  
authorized agent 指定代理人 fWywegh  
authorized capital 法定资本 Zi fAn  
authorized clerk 出市员 wh@;$s"B  
authorized dealer 认可交易商 Ul@yXtj  
authorized financial institution 认可财务机构 + AyrKs?h  
authorized fund 认可基金 &i,xod6$  
authorized fund house 获授权的基金公司;认可基金公司 gzthM8A  
authorized institution 认可机构 dk9'C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _Jc[`2Uv_c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Re{vO&.  
authorized insurer 获授权保险人;获认可承保人 +KV`+zic+  
authorized investment 特准投资项目 J?~El&  
authorized person 获授权人 i5sNCt  
authorized representative 获授权代表 l* =\0  
authorized share capital 法定股本 i[_WO2  
automated quotation system 自动报价系统 [kIiKLX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >'^Tp7\  
自动交易系统〔香港期货交易所有限公司〕 x4PA~R  
automatic adjustment mechanism 自动调整机制 c_ e2'K:  
automatic adjustment system 自动调整系统 fG107{!g=  
Automatic Clearing House 自动票据交换所 db%o3>>e  
automatic exchange rates accumulation system 自动化汇率累集系统 ]4m;NId  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =G%k|  
automatic teller machine [ATM] 自动柜员机 ~5[#c27E9  
autopay 自动转帐 -lL(:drn  
available assets 可用资产 8[Ssrk  
available fiscal reserve 现存财政储备 B\,pbOE?#  
available profit 可用利润 9@LL_r`?<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 zU;%s<(p  
average 平均;平均数;海损 %- W3F5NK  
average basic salary 平均基本薪金 P".CZyI-i  
average consumer expenditure 平均消费开支;一般消费开支 /G`'9cD  
average cost 平均成本 E({W`b~_f  
average cost of land production 增辟土地平均成本 pPSmSWD?  
average daily turnover 平均每日成交额 *"\QR>n   
average daily wage rate 平均每日工资率 ]uN}n;`12  
average expenditure pattern 平均开支模式 r%*,pN7O  
average growth rate 平均增长率 uz6S7I  
average net fixed assets 固定资产平均净值 S: IhJQ4K  
average of relatives 相对价格平均数 qU(,q/l  
average price 平均价格 3xSt -MA  
average propensity to consume 平均消费倾向;一般消费倾向 -\OvOkr  
average propensity to save 平均储蓄倾向;一般储蓄倾向 C:+-T+m[  
average rate 平均率 \a+.~_iL|  
average revenue 平均收入;平均收益 5\MCk"R!  
average stock 平均库存;平均存货 >YwvM=b"V  
average yearly rent 平均年租 ztcV[{[g  
avoidance of double taxation 避免双重课税 n.&z^&$w\)  
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 $]v=2j  
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