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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: _:7:ixN[Ie  
A share A股;甲类股份 ><i: P*ht  
abatement of tax 减税;减扣免税额 iOJ5KXrAO  
ABN AMRO Bank N.V. 荷兰银行 7^W(es  
above-the-line expenditure 线上项目支出;经常预算支出 UAe8Ct=YJ  
above-the-line receipt 线上项目收入;经常预算收入 IaT\ymm`  
ABSA Asia Limited 南非联合亚洲有限公司 e6gLYhf&  
absolute change 绝对数值变更 OWT|F0.1$k  
absolute expenditure 实际开支 P "%f8C~r  
absolute guideline figure 绝对准则数字 w9TE E,t;5  
absolute interest 绝对权益 Znd ,FqHk  
absolute order of discharge 绝对破产解除令 rt'pc\|O&  
absolute profit margin 绝对利润幅度 %WlTx&jSgE  
absolute value 实值;绝对值 kJK*wq]U6  
absolutely vested interest 绝对既得权益 Wn-'iD+9<  
absorbed cost 已吸收成本;已分摊成本 kwUy^"O  
absorption 吸收;分摊;合并 w0^}c8%WR  
absorption rate 吸收率;摊配率;分摊率 L L? .E  
ACB Finance Limited 亚洲商业财务有限公司 )=pa*  
acceptable form of reciprocity 合理的互惠条件 yS1i$[JV  
acceptable rate 适当利率;适当汇率 YF)k0bu&;  
acceptance agreement 承兑协议 apZPHau6h  
acceptance for honour 参加承兑 }inV)QQ  
acceptor 承兑人;接受人;受票人 C`qE ,2.  
acceptor for honour 参加承兑人 %U6A"?To  
accident insurance 意外保险 DIw9ov>k  
Accident Insurance Association of Hong Kong 香港意外保险公会 \![ p-mW{  
accident insurance scheme 意外保险计划 Q?>DbT6  
accident year basis 意外年度基准 7#(0GZN9h%  
accommodation 通融;贷款 ?azcWf z0  
accommodation bill 通融票据;空头票据 3 #"!Hg  
accommodation party 汇票代发人 >!Dp'6  
account balance 帐户余额;帐户结余 q~`dxq`}  
account book 帐簿 >Og|*g  
account collected in advance 预收款项 1YN w=  
account current book 往来帐簿 xauMF~*  
account of after-acquired property 事后取得的财产报告 =SD^Jl{H  
account of defaulter 拖欠帐目 X& mD/1  
account payable 应付帐款 H3L uRGe&2  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 HZqk)sN  
account receivable 应收帐款 gY!?JZC-0  
account receivable report 应收帐款报表 Cy dV$!&mP  
account statement 结单;帐单;会计财务报表 + w/B3 b  
account title 帐户名称;会计科目 b/?)_pg  
accountant's report 会计师报告 Xo$SQ0K  
Accountant's Report Rules 会计师报告规则 W*B=j[w  
accounting and auditing procedure 会计与审计程序;会计与核数程序 HD'adj_,  
Accounting Arrangements 《会计安排》 {2k]$|  
accounting basis 会计基础 //'&a-%$^  
accounting by Official Receiver 破产管理署署长呈交的帐目 +xd@un[r<  
Accounting Circular 《会计通告》 'xLXj>  
accounting class 会计类别 =0a z5td  
accounting date 记帐日期;会计结算日期 _L+j6N.h1  
accounting for money 款项核算 6MNrH  
Accounting Officer 会计主任 :b] \*  
accounting period 会计报告期;会计期 lffw "  
accounting policy 会计政策;会计方针 X;n09 L`CB  
accounting practice 会计惯例 60 %VG  
accounting principle 会计准则  S~bhh&  
accounting record 会计记录 C\4d.~C:w3  
accounting report 会计报告 BA[ uO3\4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #p ;O3E@  
Accounting Society of China 中国会计学会 V!l?FOSZ  
accounting statement 会计报表 4n"6<cO5q  
accounting system 会计制度;会计系统 6-z(34&N  
accounting transaction 会计事项;帐务交易  aWPf3Q  
accounting treatment 会计处理 b gxk:$E  
accounting year 会计年度 6j!idA!'  
accretion 增值;添加 udXzsY9Ng  
accrual 应计项目;应累算数目 w{ ;Sp?Os  
accrual basis 应计制;权责发生制 rp+]f\] h  
accrual basis accounting 应计制会计;权责发生制会计 yf7|/M  
accrue 应累算;应计 Mh{244|o[  
accrued benefit 应累算利益 z'*"iaX<c  
accrued charges 应计费用 W1521:  
accrued cumulative preference share dividend 应累算的累积优先股股息 ut#pg+#Q  
accrued expenses 应累算费用 &u~Pp=kv  
accrued interest payable 应付利息;应计未付利息 y)"rh/;  
accrued interest receivable 应收利息;应计未收利息 --EDr>'D5P  
accrued right 累算权益 S+"Bq:u"  
accruing profit 应累算的利润 sF>O=F-7  
accumulated fiscal reserve 累积财政储备 4jSYR#Hqp`  
accumulated profit 累积利润;滚存溢利 mFeR~Bi>!  
accumulated reserve 累积储备 iL2__TO  
accumulation of surplus income 累积收益盈余 5KP\#Y  
acquired assets 既得资产 w3z'ZCcr;"  
acquisition 收购;购置;取得 9J?lNq  
acquisition cost 购置成本 ltlo$`PR  
acquisition expenses 购置费用 hw.>HT|.N  
acquisition of 100% interest 收购全部股权 "7'P Lo3O  
acquisition of control 取得控制权 xZ6x`BET-  
acquisition of fixed assets 购置固定资产 na|sKE;{  
acquisition of shell “买壳” \KzH5?  
acquisition price 收购价 c/igw+L()  
act of God 天灾 vZW[y5   
acting partner 执事合伙人 8+J>jZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 plp-[eKcD  
active partner 积极参与的合伙人 F{.\i*$  
active trading 交投活跃 IJt'[&D  
actual circulation 实际流通 +xvn n  
actual cost 实际成本 G$2@N6  
actual expenditure 实际开支;实际支出 4$WR8  
actual income 实际入息;实际收入;实际收益 ?O3d Sxi  
actual market 现货市场 YWs?2I  
actual price 现货价;实际价格 :Nv7Wt!  
actual profit 实际利润 ]-9w'K d  
actual quotation 实盘;实际价位;实际报价 fERO(o  
actual year basis 按实际年度计算 K7([Gc9  
actuals 实货 DVVyWn[  
actuarial investigation 精算调查 <_ENC>NP  
actuarial principle 精算原则 nzaA_^`mB  
actuarial report 精算师报告 iPkCuLQ}  
Actuarial Society of Hong Kong 香港精算学会 8\^A;5  
actuarial valuation 精算师估值 W+/_0GgQ3  
actuary 精算师 _m[DieR  
ad referendum agreement 暂定协议;有待覆核的协定 >:4`y"0  
ad valorem duty 从价税;按值征税 e#,(a  
ad valorem duty system 从价税制 [sjkm+ ?  
ad valorem fee 从价费 PZ`11#bbm  
ad valorem tariff 从价关税 zj(V\y&H  
additional allowance 额外免税额 s2<[@@@q  
additional amount for unexpired risk 未过期风险的额外款额 iPCCTs  
additional assessable profit 补加应评税利润 7~F~'V  
additional assessment 补加评税 xQ7U$QF|]  
additional commitment 额外承担 d#]hqy  
additional commitment vote 额外承担拨款 :vX%0|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Fi67"*gE  
additional dependent parent allowance 供养父母额外免税额 ZX64kk+  
additional provision 额外拨款 )UM^#<-  
additional stamp duty 附加印花税 jw9v&/-  
additional tax 补加税罚款;补加税款 _Z!@#y@j  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GGhk~H4OP  
adjudged bankrupt 被裁定破产 i#hFpZ6u  
adjudicated bankrupt 裁定破产人 SJ<v< B  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 atF#0*e>  
adjudication of bankruptcy 裁定破产;宣告破产 n=bdV(?4  
adjudication of insolvency 裁定无力偿还债务 7KX27.~F  
adjusted actual 经调整的实数;调整后的实数 o{! :N>(  
adjusted current assets 经调整的流动资产;调整后的流动资产 ! xG*W6IT  
adjusted figure 经调整的数字;调整后的数额 \Dy|}LE  
adjusted liabilities 经调整的负债;调整后的负债 A+gS'DZ9C  
adjusted loss 经调整的亏损;调整后的亏损 )Z:D}r8[  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 `:;q4zij;  
adjusted profit 经调整的利润;调整后的利润 E_aBDiyDf  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y*PfU +y~  
adjusted value 经调整的价值;调整后的价值 g_`a_0v  
adjustment 调整;修订;理算〔保险〕 9$Z0mzk  
adjustment centre 调剂中心 /1v9U|j  
adjustment lag 调整过程的时间差距;调整时差 KMz!4N  
adjustment mechanism 调整机制 aY#?QjL  
adjustment of loss 亏损调整 Z i.' V  
adjustment process 调整过程;调整程序 ON){d!]uJ  
adjustment range 调整幅度 pITF%J@_]  
administered exchange rate 受管制汇率 xE w\'tH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Pv/ v=s>X  
administration expenses 行政费用 * dw.Ug  
administration fee 手续费;行政费 bY=[ USgps  
administration in bankruptcy 破产管理 R-j*fO}  
administration order 遗产管理令 |Rz.Pt6  
administrator 管理人;遗产管理人 DegbjqZ#  
administrator of the estate 遗产管理人 O"+0 b|  
admission of debt 债项承认书 GaG>0 x   
admission of proof 接纳债权证明 8>,w8(Nt  
advance 放贷款项;垫付款项;预支款项;预付款项 %ACW"2#(  
advance account 暂支帐目;预付款帐户 m|B=&#  
advance compensation 预付补偿金 * l1*zaE  
advance from shareholder 股东垫款 ;_)~h$1%=  
advance pending reimbursement 预支以待日后付还 3g;,  
advanced economy 先进经济体系 SXZ9+<\  
advancement 预付;预付财产 m]!hP^^  
advances warrant 垫款令 U`i5B;k}-  
advancing 贷出 +q '1P}e  
adverse balance 逆差 26rg-?;V^  
adverse exchange 逆汇 NFZ(*v1U  
advertisement addressed to shareholders 在报章刊登的致股东通告 j *G: 8Lg  
advice for collection 托收通知书 {]<c6*gQ  
advice of drawing 提款通知书;汇票通知书 \ agZ D+  
advice of payment 付款通知 T5."3i  
Advisory Committee [Securities and Futures Commission] Vv}R S@4U  
谘询委员会〔证券及期货事务监察委员会〕 LK~aLa5wG  
Advisory Committee on Diversification 经济多元化谘询委员会 ]|.ked  
affidavit 誓章;遗产申报誓章 ^0}ma*gi~  
affidavit of no receipt 述明无收款的誓章 )ZpI%M?)  
affiliate 联号;联营公司;附属公司 jRg gj`o  
affiliated company 附属公司;联号;联营公司 3WJk04r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #mw !_]  
affordability 负担能力 ;na%*G`  
African Development Bank [AfDB] 非洲开发银行 < ,*\t  
after-acquired property 事后取得的财产 {g<D:"Q  
after-hours dealing 市后交易 eMC^ORdY  
after-tax profit 税后盈利;税后利润;税后溢利 8YQuq.(>a  
agency agreement 代理协议 QMsq4yJ)%  
agency expenses 代理机构的开支 [3G{NC|'  
agency fee 代理费 L^ J|cgmNw  
Agency Law 《代理法》 vKG\8+  
agent 代理人;承销人 >bh+!5Y0  
agent of company 公司代理人 ],pB:=  
agent's fee 代理人费;经纪费 su1lv#  
aggregate 总计;总数;总体数字 p)yP_P  
aggregate amount 总款额;总额 q2vD)r  
aggregate assets and liabilities 总体资产与负债 1N8] ~ j  
aggregate at constant price 按固定价格计算的总体数字 {,Q )D$i  
aggregate demand 总需求 phuiLW{&  
aggregate gross position 总持仓量 ORs :S$Nt$  
aggregate limit 总限额 A _zCSRF,  
aggregate of salaries tax 合计薪俸税 Ig `q[o  
aggregate performance 总体表现;总体业绩 -[L\:'Gp5  
aggregate supply 总体供应 E]OexRJ^i  
aggregate surplus 总盈余 /'rj L<M  
aggregate total 整体总额 N|DI k  
aggregate value 总值;合计价值 qY#*LqV  
aggregated basis 合计基准 Qh1pX}X  
aggregated net chargeable income 合计应课税入息实额 FBNLszT{L  
aggregation 合并计算;合计;总和 9{jMO  
aggregation of incomes of husband and wife 夫妇入息合并计算 0\tac/  
aggregation of property 财产的总和 AygdAg'\  
agio 差价;贴水 0Idek  
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》 ]`&_!T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bE !SW2:M  
《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》 })/P[^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yub}AuU`v  
《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》 Cdz&'en^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  j%Au0k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rUb{iU;~m  
agreement for a settlement 授产协议 lPR=C0h}@  
agreement for assignment 转让协议 A*y4<'}<  
agreement for sale 售卖协议;买卖协议 *OG<+#*\_?  
agreement for sale and purchase 买卖协议 NZB*;U~t  
agreement for the payment of interest 支付利息协议 f,TW|Y'{g  
agreement for the repayment of money 还款协议 sN[}B{+  
agreement of reinsurance 再保险协议 Ay?<~)H  
Agricultural Bank of China 中国农业银行 ^Spu/55_  
air passenger departure tax 飞机乘客离境税 L3, /7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c| ^I}  
airport tax 机场税 SsZC g#i  
alcohol duty 酒精税 '@t$3 hk  
alienation 让与;让渡;转让 T7 ,]^ 1  
alimony 生活费;赡养费 F}_b7 |^  
All Ordinaries Index [AOI] 所有普通股指数 ;'n%\*+fHH  
all risks 全险;综合险 IgX &aW  
All Sales Record for Stock Market 《股票市场成交报告》 6!m#;8 4  
Allied Capital Resources Limited 新联财务有限公司 jq,M1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &j F'2D^_  
allocation letter 拨款信件 m^3x%ENZ  
allocation of fund 分配款项;预留款项 \)~d,M}kK  
allocation of profit 利润分配;溢利分配 el9P@r0  
allocation warrant 拨款令 !<p,G`r  
allotment 分配;配股 u5oM;#{@-  
allotment notice 股份配售通知;配股通知 d?*] /ZiR  
allotment of shares 股份分配 PEf yHf7`  
allowable 可获宽免;免税的 loVg{N :  
allowable business loss 可扣除的营业亏损 Fc5.?X-  
allowable expenses 可扣税的支出 X,k^p[Rcu  
allowance 免税额;津贴;备抵;准备金 O+}py{ st  
allowance for debts 债项的免税额 N#T'}>ty  
allowance for depreciation by wear and tear 耗损折旧免税额 V+E8{|dYL  
allowance for funeral expenses 殡殓费的免税额 8Sr'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {v|!];i  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^1S{::  
allowance to debtor 给债务人的津贴 +F8{4^w1  
alteration of capital 资本更改 z{rV|vQ  
alternate trustee 候补受托人 mJUM#ry  
amalgamation 合并 <1|[=$w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tx;a2:6\[  
ambit of charges 征税范围;收费范围 7?Wte&C];p  
amended valuation 经修订的估值 ..)J6L5l  
American Commodities Exchange 美国商品交易所 ( s3k2Z  
American Express Bank Limited 美国运通银行 E!9WZY  
American Stock Exchange 美国证券交易所 V"YeF:I  
amortization 摊销 xb,d,(^]R  
amount due from banks 存放银行同业的款项 )^ah, ;(  
amount due from banks abroad 存放海外银行同业的款项 [CJ<$R !  
amount due from holding companies 控股公司欠款 6gV*G  
amount due from local banks 存放本港银行同业的款项 #r'MfTr  
amount due to banks 银行同业的存款 ;qWu8\T+  
amount due to banks abroad 海外银行同业的存款 su%(!XJQpg  
amount due to holding companies 控股公司存款 &:  Q'X  
amount due to local banks 本港银行同业的存款 a^R?w|zCX  
amount due to outport banks 外埠银行同业的存款 cpdESc9W  
amount for note issue 发行纸币的款额 W8d-4')|  
amount of bond 担保契据的款额 _Si=Jp][  
amount of consideration 代价款额 bJ^h{]  
amount of contribution 供款数额 \Bo%2O%4  
amount of indebtedness 负债款额 k1wIb']m]z  
amount of principal of the loan 贷款本金额 ,s[%,ep`  
amount of rates chargeable 应征差饷数额 PQ&*(G  
amount of share capital 股本额 O4R\] B#Xu  
amount of sums assured 承保款额 hq=;ZI  
amount of variation 变动幅度 |7|S>h^  
amount of vote 拨款数额 Hl$W+e|tj  
amount payable 应付款额 TjUwe@&Rw  
amount receivable 应收款额 .?:*0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lFzVd N  
analysis 分析 =1IK"BA2?  
ancillary risk 附属风险 B>53+GyMV  
annual account 周年帐目;周年帐目报表;年度决算;年结 ok:uTeJI  
annual accounting date 年结日期 2&1mI>:F  
annual allowance 每年免税额;年积金;年度津贴;年津 2aYBcPFQh#  
annual balance 年度余额 Scrj%h%[  
annual disposable income 每年可动用收入 xo[o^go  
annual estimates 周年预算 E 2n z  
annual fee 年费 ?o " Vkc:  
annual general meeting 周年大会 P<PZ4hNx  
annual growth rate 年增率;每年增长率 sA2-3V<t8  
annual long-term supplement 长期个案每年补助金 *] i hc u  
annual pensionable emolument 可供计算退休金的年薪 P 45Irir  
annual report 年报 xp^RAVXq`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N"70P/  
annual return 周年报表;周年申报表;每年报税表格 F 3|^b{'zO  
Annual Return Rules 《周年报表规则》 4aXIRu%#7  
annual review of consumer prices 每年消费物价回顾 _**Nlp*%  
annual roll-forward basis 逐年延展方式 }S> 4.8  
annual salary 年薪 'UlVc2%{  
annual statement 年度报表;年度决算表  &K/?#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yK*vn]}  
annuitant 年金受益人 _ Sr}3  
annuity 年金 i~';1 .g  
annuity contract 年金合约 f'*-<sSr  
annuity on human life 人寿年金 !&:=sA  
antecedent debt 先前的债项 _;HdX$op  
ante-dated cheque 倒填日期支票 '(vZfzc{J  
anticipated expenditure 预期开支 ER"69zQg|2  
anticipated net profit 预期纯利 -| .NwGh  
anticipated revenue 预期收入 ^DYS~I%s  
anti-inflation measure 反通货膨胀措施 5$9$R(KU  
anti-inflationary stance 反通货膨胀立场  *&_*G~>D  
apparent deficit 表面赤字 "jL>P )  
apparent financial solvency 表面偿债能力 _Y; TS1u  
apparent partner 表面合伙人 cH5i420;aO  
application for personal assessment 个人入息课税申请书 f[o~d`z  
application of fund 资金应用 JEto_&8,C  
application to release as liquidator and to destruct the books of accounts and documents N~)-\T:ap  
申请免除清盘人职务及毁灭帐簿与文件 `zQuhD 8W  
appointed actuary 委任精算师 :&BPKqKp  
appointed auditor 委任核数师;委任审计师 Q}AZkZ  
appointed trustee 委任的受托人 ~o'1PAW7  
appointer 委任人 Gx C+lqH#  
apportioned pro rata 按比例分摊  YSD G!  
apportionment 分配;分摊 y7HFmGM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '09|Y#F  
apportionment formula 分摊方程式 (y9KO56.V&  
apportionment of estate duty 遗产税的分摊 xC)bW,%  
appraisal 估价;评估 6GxLaI  
appreciable growth 可观增长 &S>{9 y%  
appreciable impact 显着影响 FV^jCseZ  
appreciable increase 可观增长 6`e{l+c=F  
appreciation 增值;升值 h@%Xy(/m'  
appreciation against other currencies 相对其他货币升值 6 >kULp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "^]gIQc  
appreciation tax 增值税 C~En0G1  
appropriation 拨款;拨用;拨付 3aqH!?rVU  
appropriation account 拨款帐目 aXe&c^AR  
Appropriation Bill 拨款法案 !l[;,l   
appropriation-in-aid system 补助拨款办法 {$frR "K  
approved assets 核准资产 4"P9z}y=i  
approved basket stock 认可一篮子证券 YC6T0m  
approved budget 核准预算 SzW;Yb"#^k  
approved charitable donation 认可慈善捐款 :>&q?xvA  
approved charitable institution 认可慈善机构 wps/{h,  
approved currency 核准货币;认可货币 #UM,)bH  
approved estimates 核准预算 D[$"nc/  
approved estimates of expenditure 核准开支预算 *6}M.`.-  
approved overseas insurer 核准海外保险人 rS1gFGrj  
approved overseas trust company 核准海外信托公司 #NM)  
approved pooled investment fund 核准汇集投资基金 U)(R4Y6 v  
approved provident fund scheme 认可公积金计划 jq~`rE h9  
approved provision 核准拨款 w'@gzK  
approved redeemable share 核准可赎回股份 Nv5^2^Sc=  
approved regional stock 认可地区性证券 *)K 5<}V  
approved retirement scheme 认可退休金计划 "| '~y}v_  
approved subordinated loan 核准附属贷款 _o~ pVBl/  
arbitrage 套戥;套汇;套利 kt yplo#F  
arbitrageur 套戥者;套汇者 F.vRs|fk  
arbitrary amount 临时款项 3&-rOc  
arrangement 措施;安排;协定 0z=KnQx"4  
arrears 欠款 tJ(xeb  
arrears of pay 欠付薪酬 owNwj  
arrears of revenue 逾期未收税款;逾期未收的帐项 k(ouE|B  
articles of association 组织章程;组织细则;组织章程细则 @ m`C%7<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 bDl:,7;  
ascertainment of profit 确定利润 /M2in]oH  
"Asia Clear" “亚洲结算系统” K=f4<tP_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Clf$EX;~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b**vUt\  
Asian Development Fund [ADF] 亚洲发展基金 =R5W KX  
Asian dollar bond 亚洲美元债券 KsULQJ#,  
Asian dollar market 亚洲美元市场 C*Q7@+&  
Asian dollar rate 亚洲美元利率 :C5w5 Vnj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !Rv ;~f/2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s#$t!F??9  
asked price 沽盘;喊价;索价;卖方报价 {it.F4.  
assessable income 应评税入息 D6ZHvY8R  
assessable loss 应评税亏损 H!;N0",]N  
assessable profit 应评税利润 oG,>Pk  
assessable value 应评税值 O,%UNjx9K  
assessed profit 估定利润 mE~ WE+lw9  
assessed value 经评估价值 y [Vd*8  
assessment 评税;评定;估价;评税单 +<E#_)}`D6  
assessment number 评税编号;估价编号 P'~`2W0sz  
assessment of additional tax 补加税评税 >2#<gp3  
assessment of performance 业绩评估;实绩评价 e r3M vw  
Assessor 评税主任 ".}R$ W  
asset price bubbles 资产价格泡沫 %H\b5& _y  
asset-backed securities 具资产保证的证券 t'_EcYNS  
assets accretion 资产增值 2}^=NUM\NX  
assets and liabilities 资产与负债 t 24`*'  
assets betterment statement 资产递增表;资产改进表 Qa2h#0j  
assets lending 实物放款;有抵押贷款 }IygU 6{G  
assets of the company passing on the death 死者去世时转移的公司资产 Dw i-iA_q  
assets pledged as security for liabilities 用作负债抵押的资产 'aNkU  
assets portfolio 资产投资组合 FVXsu!R  
assets price 资产价格 +yL;?+s>=  
assets quality 资产质素 zgjg#|  
assets realization 资产变现 ;+75"=[YT  
assets refinancing arrangement 资产再集资安排 . X!!dx1<  
assets securitization 资产证券化 S_7]_GQ9  
assets situated outside Hong Kong 在香港以外地方的资产 75\ZD-{T:  
assets stripping 削减资产;拆卖资产 y [McdlH m  
assets value 资产值 ;lmg0dtJ  
assignee 承让人 m=}h7&5p  
assignment 转让;转让书;转让契 hj];a,Br&  
assignment of interest 权益转让 A"*=K;u/|m  
assignment of letters patent and trade mark 专利证书及商标转让 )"TVR{I%B  
assignment of property 物业转让;物业转让书 {C w.?JU  
assignment right 转让权 %M x|"ff  
assignor 转让人 q^[t</_ N  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &g?GF\Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g1t6XVS$9  
associate member 附属会员 3,i j@P  
associated body corporate 相联法人团体 XL*M#Jx  
associated company 相联公司;联属公司 }8#olZ/(q  
associated corporation 相联法团 !gI0"p?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o@A`AA9  
公认会计师公会〔英国〕 xOkduk]  
Association of Futures Exchange Brokers 香港期货经纪协会 s_ZPo6p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~ZafTCa;  
association of underwriters 承保人组织 2P:X_:`~[  
assumption of control 接管 ->ZP.7  
assurance 担保;保险;转易;转易书 s8 WB!x{t  
assurance of interest 权益的转易 Y%i<~"k  
at 19XX price 按一九XX年价格计算 56C8)?  
at a discount 按赔价计算;按贴水价格计算;打折扣 mAlG }<  
at a premium 按溢价计算;按升水价格计算 fTEZ@#p  
at call 通知付款;按通知 Mnranhe>G  
at constant market price 按固定市价计算 hp -|a  
at constant price 按固定价格计算 A^aY-V  
at cost 按成本计算 C).\ J !  
at current market price 按当时市价计算;按现时市价计算 D:k< , {  
at current price 按当时价格计算;按现时价格计算 J@>|`9T9$  
at factor cost 按要素成本计算;按生产要素成本计算 YI0l&'7  
at money-of-the-day price 按付款当日价格计算 ,X/j6\VBO  
at or better 按指定或较佳价位〔买卖指令〕 :}_hz )  
at par 按面值计算;平价 ?q6#M&|j/I  
at sight 见票即付 =Ji[ ;wy@  
at the close 按收市盘 LB@<Q.b,U  
at the opening 按开市盘 N+.Nu= +i2  
attestation 见证;见证条款 cK|Uwzif d  
at-the-money option 平价期权 7"| Qmyb  
attorney 受权人;受托代表人 ]fb@>1 jp  
attornment 新拥有人承认书 iZTU]+z!  
attributable profit 可归属利润 FKL4`GEm  
attributable share value 可归属股份价值 /US%s  
Auckland Stock Exchange 奥克兰证券交易所 EI=~*&t  
auction 拍卖 ";U~wZW_  
auctioneer 拍卖商 aH;AGbp  
audit 审计;核数 e\~nqKCb  
Audit Commission 审计署 sd4eG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D@p{EH  
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〕 ET^?>YsA  
audit review 帐目审查 u""26k51  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X!g;;DB\  
audited account 审计帐目;经审计的帐目 Op0*tj2i),  
audited annual account 经审计的周年帐目 Um/l{:S   
audited balance sheet 经审计的资产负债表 xy`Y7W=  
auditor 核数师;核数主任;审计师 aUL7 ]'q}  
auditor's certificate 核数师证明书;审计师证明书 DWtITO>  
auditor's report 核数师报告;审计师报告 RV]#Bg*[#  
Aussie bond 澳元债券 >-c?+oy  
austerity budget 紧缩预算 7mS Nz.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5_y w  
Australia All Ordinaries Index 澳洲所有普通股票指数 'A{zH{  
Australian Dollar [AUD] 澳元 p+b/k2 Q  
Australian Options Market 澳大利亚期权市场 L)M{S3q,  
Australian Securities Commission 澳洲证券事务监察委员会 8}yrsF #  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4evN^es'I_  
Australian Stock Exchange 澳大利亚证券交易所 8i$|j~M a  
Austrian Schilling [ATS] 奥地利先令 l!gX-U%-  
authentication 认证;鉴证 `Fcr`[  
authority to purchase 委托购买证;委购书 "(jD*\8x  
authorization 认可;核准;授权;授权书 T=/c0#Q|q  
authorization by direction 指示授权 gjsks(x  
authorization by instruction 指令授权 wMkHx3XD  
authorization by warrant 令状授权 V|A)f@ Fs  
authorization of unit trust 单位信托的认可 I3 6@x`f  
authorized agent 指定代理人 5ppr;QaB  
authorized capital 法定资本 ,i6U*  
authorized clerk 出市员 Yv=L'0K&  
authorized dealer 认可交易商 :UT \L2 q=  
authorized financial institution 认可财务机构 U _pPI$ =  
authorized fund 认可基金 0(o2<d7  
authorized fund house 获授权的基金公司;认可基金公司 J#:`'eEG  
authorized institution 认可机构 V9/2y9u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S.[L?uE~F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B _ J2Bf  
authorized insurer 获授权保险人;获认可承保人 e 6wevK\  
authorized investment 特准投资项目 # Ey_.4S  
authorized person 获授权人 LawE 3CD  
authorized representative 获授权代表 K!AA4!eUzM  
authorized share capital 法定股本 LV ]10v6  
automated quotation system 自动报价系统 BZv:E?1z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5OPvy,e6  
自动交易系统〔香港期货交易所有限公司〕 G5|nt#>  
automatic adjustment mechanism 自动调整机制 #e=E  
automatic adjustment system 自动调整系统 F,as>X#  
Automatic Clearing House 自动票据交换所 cGs& Kn;h  
automatic exchange rates accumulation system 自动化汇率累集系统 pzt<[;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _x|R`1`  
automatic teller machine [ATM] 自动柜员机 >'#vC]@  
autopay 自动转帐 P#3J@aRC  
available assets 可用资产 N[-$*F,:_  
available fiscal reserve 现存财政储备 HjzAFXRG  
available profit 可用利润 qsEFf(9G  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 k]AL\) &W  
average 平均;平均数;海损 gcI<bY  
average basic salary 平均基本薪金 N G vb]  
average consumer expenditure 平均消费开支;一般消费开支 3rMi:*?  
average cost 平均成本 \0Xq&CG=E  
average cost of land production 增辟土地平均成本 #'@@P6o5  
average daily turnover 平均每日成交额 2f{p$YIt  
average daily wage rate 平均每日工资率 c0l?+:0M  
average expenditure pattern 平均开支模式 16N |  
average growth rate 平均增长率 7}NvO"u  
average net fixed assets 固定资产平均净值 f/z]kfgw  
average of relatives 相对价格平均数 >mtwXmI  
average price 平均价格 Zqf ovG  
average propensity to consume 平均消费倾向;一般消费倾向 F<iV;+  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9s!R_R&W.  
average rate 平均率 _s<BXj  
average revenue 平均收入;平均收益 'A3*[e|OS  
average stock 平均库存;平均存货 ]N\D^`iQ  
average yearly rent 平均年租 mYfHBW:  
avoidance of double taxation 避免双重课税 OW6dK #CFt  
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 XL44pE m  
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