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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: v&9y4\j  
A share A股;甲类股份 QX!-B  
abatement of tax 减税;减扣免税额 )F}F_Y  
ABN AMRO Bank N.V. 荷兰银行 5&QJ7B,!  
above-the-line expenditure 线上项目支出;经常预算支出 pV9IHs}  
above-the-line receipt 线上项目收入;经常预算收入 &q3"g*q  
ABSA Asia Limited 南非联合亚洲有限公司 FEW14 U'O  
absolute change 绝对数值变更  DGRXd#  
absolute expenditure 实际开支 )B T   
absolute guideline figure 绝对准则数字 T/b6f;t-s  
absolute interest 绝对权益 6"wlg!k8  
absolute order of discharge 绝对破产解除令 /z4$gb7Y  
absolute profit margin 绝对利润幅度 WYHQ?  
absolute value 实值;绝对值 X.OD`.!>  
absolutely vested interest 绝对既得权益 L5Ebc#  
absorbed cost 已吸收成本;已分摊成本 ? E1<!~  
absorption 吸收;分摊;合并 |9uOUE  
absorption rate 吸收率;摊配率;分摊率 )P%ZA)l%_o  
ACB Finance Limited 亚洲商业财务有限公司 pM+ AjPr  
acceptable form of reciprocity 合理的互惠条件 UvJ}b  
acceptable rate 适当利率;适当汇率 C;;Sih5  
acceptance agreement 承兑协议 p#&h=,W}  
acceptance for honour 参加承兑 y<?kzt  
acceptor 承兑人;接受人;受票人 Z~AO0zUKY  
acceptor for honour 参加承兑人 h`]Iy  
accident insurance 意外保险 \RNNg  
Accident Insurance Association of Hong Kong 香港意外保险公会 YpWPz %`:  
accident insurance scheme 意外保险计划 {ME2ImD  
accident year basis 意外年度基准 oL!EYbFD'Z  
accommodation 通融;贷款 rxe >}ZO  
accommodation bill 通融票据;空头票据 ,-$LmECg  
accommodation party 汇票代发人 ,g%0`SO  
account balance 帐户余额;帐户结余 D60aH!ft  
account book 帐簿 cm&nd'A't  
account collected in advance 预收款项 x/NfZ5e0X  
account current book 往来帐簿 O(#)m>A  
account of after-acquired property 事后取得的财产报告 &T+atL`N  
account of defaulter 拖欠帐目 %D UH@j  
account payable 应付帐款 K`yRr`pW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 VEH&&@d  
account receivable 应收帐款 "An,Q82oHf  
account receivable report 应收帐款报表 z#zI1Am(O  
account statement 结单;帐单;会计财务报表 NvD7Krqwa  
account title 帐户名称;会计科目 Qk0R a_  
accountant's report 会计师报告 S{Kiy#ltWc  
Accountant's Report Rules 会计师报告规则 61Bwb]\f/|  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &c`nR<  
Accounting Arrangements 《会计安排》 bbtGXfI+SB  
accounting basis 会计基础 18)'c?^.  
accounting by Official Receiver 破产管理署署长呈交的帐目 3]OE}[R  
Accounting Circular 《会计通告》 Y4OPEo5o  
accounting class 会计类别 e{h<g>7  
accounting date 记帐日期;会计结算日期 rDD:7*z  
accounting for money 款项核算 HeK/7IAqp  
Accounting Officer 会计主任 [/,)  
accounting period 会计报告期;会计期 8{|8G-Mi  
accounting policy 会计政策;会计方针 0Be< X  
accounting practice 会计惯例 )s)I2Z+  
accounting principle 会计准则 4qphA9i1  
accounting record 会计记录 h(<,fg1  
accounting report 会计报告 3YeG$^y"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P!$Zx)T  
Accounting Society of China 中国会计学会  H_B4  
accounting statement 会计报表 qPWP&k  
accounting system 会计制度;会计系统 }HL]yDO  
accounting transaction 会计事项;帐务交易 9"@\s$ OBk  
accounting treatment 会计处理 e2L0VXbb  
accounting year 会计年度 6}Vf\j~  
accretion 增值;添加 9 3U_tQ&1?  
accrual 应计项目;应累算数目 nxY\|@  
accrual basis 应计制;权责发生制 u9:`4b   
accrual basis accounting 应计制会计;权责发生制会计 Yw22z #K  
accrue 应累算;应计 sWQfr$^A  
accrued benefit 应累算利益 `uq8G  
accrued charges 应计费用 A ;G;^s  
accrued cumulative preference share dividend 应累算的累积优先股股息 @d^Grm8E  
accrued expenses 应累算费用  jPC[_g  
accrued interest payable 应付利息;应计未付利息 Ot$-!Y;<  
accrued interest receivable 应收利息;应计未收利息 >L|;|X!m9\  
accrued right 累算权益 @+;$jRwq  
accruing profit 应累算的利润 @v$Y7mw3D  
accumulated fiscal reserve 累积财政储备 bo<~jb{  
accumulated profit 累积利润;滚存溢利 q?,).x nN  
accumulated reserve 累积储备 o=u3&liBi  
accumulation of surplus income 累积收益盈余 ~{*7"o/  
acquired assets 既得资产 ^aIPN5CK  
acquisition 收购;购置;取得 qBU-~"2t  
acquisition cost 购置成本 ~ {?_p@&n  
acquisition expenses 购置费用 /Y*WBTV'  
acquisition of 100% interest 收购全部股权 7@#>b E6  
acquisition of control 取得控制权 h&|[eZt?F  
acquisition of fixed assets 购置固定资产 pny11C  
acquisition of shell “买壳” ylUrLQ\  
acquisition price 收购价 .v]IJfRH*  
act of God 天灾 7wWFr  
acting partner 执事合伙人 Jx_cf9{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9lTv   
active partner 积极参与的合伙人 ,K>I%_!1  
active trading 交投活跃 y6@0O%TDN  
actual circulation 实际流通 +QB"8-  
actual cost 实际成本 :KH g&ZX7  
actual expenditure 实际开支;实际支出 VJ84?b{c W  
actual income 实际入息;实际收入;实际收益 'z );  
actual market 现货市场 2;xIL]  
actual price 现货价;实际价格 OHv[#xGuV?  
actual profit 实际利润 XoXM ^*Vk  
actual quotation 实盘;实际价位;实际报价 Twh!X*uQ  
actual year basis 按实际年度计算 qsL) }sC^8  
actuals 实货 6~OoFm5  
actuarial investigation 精算调查 wWgWWXGT}  
actuarial principle 精算原则 J`^ag'  
actuarial report 精算师报告 jnd[6v=C7-  
Actuarial Society of Hong Kong 香港精算学会 2`.cK 3  
actuarial valuation 精算师估值 ?xK8#  
actuary 精算师 d^/3('H6  
ad referendum agreement 暂定协议;有待覆核的协定 dCb`xR}  
ad valorem duty 从价税;按值征税 BW-`t-,E;  
ad valorem duty system 从价税制 .ELGWF`>  
ad valorem fee 从价费 YTAmgkF\4  
ad valorem tariff 从价关税 M=.:,wRm  
additional allowance 额外免税额 ODZ5IO}v  
additional amount for unexpired risk 未过期风险的额外款额 $J4 *U  
additional assessable profit 补加应评税利润 Qg^cf<X{i  
additional assessment 补加评税 F8hw #!Aq  
additional commitment 额外承担 NHB4y/2  
additional commitment vote 额外承担拨款 Yv hA_v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OtSL*'7>  
additional dependent parent allowance 供养父母额外免税额 aHlcfh9|  
additional provision 额外拨款 ygOd69  
additional stamp duty 附加印花税 ktI/3Mb@  
additional tax 补加税罚款;补加税款 sLh==V;9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 t c[n&X  
adjudged bankrupt 被裁定破产 jATI&oX  
adjudicated bankrupt 裁定破产人 ttXXy3G#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %R1tJ(/  
adjudication of bankruptcy 裁定破产;宣告破产 ()tp>  
adjudication of insolvency 裁定无力偿还债务 El<]b7  
adjusted actual 经调整的实数;调整后的实数 I[b}4M6E  
adjusted current assets 经调整的流动资产;调整后的流动资产 &-s'BT[PGq  
adjusted figure 经调整的数字;调整后的数额 Z -,J)gW  
adjusted liabilities 经调整的负债;调整后的负债 vK(i 9>;7  
adjusted loss 经调整的亏损;调整后的亏损 MzPzqm<  
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 hbU+Usx  
adjusted profit 经调整的利润;调整后的利润 -yR.<KnL  
adjusted surplus 经调整的盈余额;调整后的盈余额 y'FS/=u>0  
adjusted value 经调整的价值;调整后的价值 $\b$}wy*  
adjustment 调整;修订;理算〔保险〕 "nm FzN  
adjustment centre 调剂中心 d\%WgH  
adjustment lag 调整过程的时间差距;调整时差 &P.4(1sC  
adjustment mechanism 调整机制 wpN k+;  
adjustment of loss 亏损调整 GGe,fb<k  
adjustment process 调整过程;调整程序 ;?W|#*=R  
adjustment range 调整幅度 H1I{/g  
administered exchange rate 受管制汇率 lJ+0P2@h*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6`!Fv-  
administration expenses 行政费用 9k9_mjLZ  
administration fee 手续费;行政费 RZ6xdq}>  
administration in bankruptcy 破产管理 6Ztq  
administration order 遗产管理令 F&])P- !3  
administrator 管理人;遗产管理人 c<uN"/gi*  
administrator of the estate 遗产管理人 '#LQN<"4  
admission of debt 债项承认书 z?>D_NLX6  
admission of proof 接纳债权证明 h tx;8:  
advance 放贷款项;垫付款项;预支款项;预付款项 ".SJ~`S  
advance account 暂支帐目;预付款帐户 ;GVV~.7/  
advance compensation 预付补偿金 $jm>:YD  
advance from shareholder 股东垫款 FvN<<&B  
advance pending reimbursement 预支以待日后付还 {D!6%`HKV+  
advanced economy 先进经济体系 Op"M.]#  
advancement 预付;预付财产 o8zy^zN$6  
advances warrant 垫款令 \|]Z8t7  
advancing 贷出 uMut=ja(U  
adverse balance 逆差 ~ns7O  
adverse exchange 逆汇 T(AVlI6  
advertisement addressed to shareholders 在报章刊登的致股东通告 klQC2drS  
advice for collection 托收通知书 iS&l8@2a  
advice of drawing 提款通知书;汇票通知书 )>b.;  
advice of payment 付款通知 ?s\ OUr  
Advisory Committee [Securities and Futures Commission] 3ia^\ jw  
谘询委员会〔证券及期货事务监察委员会〕 # S}Z8  
Advisory Committee on Diversification 经济多元化谘询委员会 [~kdPk  
affidavit 誓章;遗产申报誓章 48jVRo  
affidavit of no receipt 述明无收款的誓章 N-jTc?mT~&  
affiliate 联号;联营公司;附属公司 "8 ~:[G#  
affiliated company 附属公司;联号;联营公司 N+LL@[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =1O<E  
affordability 负担能力 1^ _U;O:I  
African Development Bank [AfDB] 非洲开发银行 iv?gZg   
after-acquired property 事后取得的财产 4 SHU  
after-hours dealing 市后交易 Rop'e8Q  
after-tax profit 税后盈利;税后利润;税后溢利 ZIPl7tTw  
agency agreement 代理协议 rSxxH]-  
agency expenses 代理机构的开支 {g2@6ct  
agency fee 代理费 ^ "i l}8`  
Agency Law 《代理法》 pAb.c  
agent 代理人;承销人 @mE)|.f  
agent of company 公司代理人 /EibEd\  
agent's fee 代理人费;经纪费 uHH/rMV  
aggregate 总计;总数;总体数字 %7#-%{  
aggregate amount 总款额;总额 CNQC^d\ h  
aggregate assets and liabilities 总体资产与负债 xY+VyOUs  
aggregate at constant price 按固定价格计算的总体数字 XW -2~?$  
aggregate demand 总需求 X/z6"*(|/  
aggregate gross position 总持仓量 s7g(3<(  
aggregate limit 总限额 /CuXa%Ci^  
aggregate of salaries tax 合计薪俸税 T<JwD[ (  
aggregate performance 总体表现;总体业绩 SrFS#  
aggregate supply 总体供应 ?+g`HTY u  
aggregate surplus 总盈余 AS E91T~  
aggregate total 整体总额 r|PFw6  
aggregate value 总值;合计价值 :ml2.vP  
aggregated basis 合计基准 $&$w Y/F  
aggregated net chargeable income 合计应课税入息实额 nB%;S  
aggregation 合并计算;合计;总和 h G gx  
aggregation of incomes of husband and wife 夫妇入息合并计算 0dA7pY9  
aggregation of property 财产的总和 Pt@%4 :&-h  
agio 差价;贴水 @HRC \OG  
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》 ,ldI2 ]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [,K.*ZQi  
《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》 CT KG9 T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VOc8q-hK  
《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》 <&&SX;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #6AFdNy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j [rB"N`0  
agreement for a settlement 授产协议 |,#t^'S!  
agreement for assignment 转让协议 rsF\JQk  
agreement for sale 售卖协议;买卖协议 J4"mK1N(  
agreement for sale and purchase 买卖协议 ZunCKc  
agreement for the payment of interest 支付利息协议 VtzI9CD  
agreement for the repayment of money 还款协议 vKq^D(&cl  
agreement of reinsurance 再保险协议 |o2sbLp  
Agricultural Bank of China 中国农业银行 7_.11$E=H  
air passenger departure tax 飞机乘客离境税 ,g7.rEA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a-"k/P#  
airport tax 机场税 i^_#%L  
alcohol duty 酒精税 q}/WQ]p} <  
alienation 让与;让渡;转让 uKz,SqX  
alimony 生活费;赡养费 Nru7(ag1~  
All Ordinaries Index [AOI] 所有普通股指数 qw7@(R'"  
all risks 全险;综合险 DUL4noq{  
All Sales Record for Stock Market 《股票市场成交报告》 jn%!AH  
Allied Capital Resources Limited 新联财务有限公司 ot`%*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !@x+q)2  
allocation letter 拨款信件 lqowG!3H  
allocation of fund 分配款项;预留款项 S#-wl2z  
allocation of profit 利润分配;溢利分配 %'xb%`t  
allocation warrant 拨款令 *?z0$Kz<,[  
allotment 分配;配股 qS/V"|G(  
allotment notice 股份配售通知;配股通知 4B4Z])$3  
allotment of shares 股份分配 s0*0 'f  
allowable 可获宽免;免税的 L4b:F0  
allowable business loss 可扣除的营业亏损 ) c/% NiN  
allowable expenses 可扣税的支出 < -uc."6\  
allowance 免税额;津贴;备抵;准备金 'Q =7/dY3I  
allowance for debts 债项的免税额 2+cNo9f  
allowance for depreciation by wear and tear 耗损折旧免税额 ik"sq}u_]E  
allowance for funeral expenses 殡殓费的免税额 l" q1?kaVg  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /erN;Oo%<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dy]I8_  
allowance to debtor 给债务人的津贴 >6~k9>nDb<  
alteration of capital 资本更改 V~T@6S  
alternate trustee 候补受托人 gP-nluq  
amalgamation 合并 PN$X N<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ui "3ak+F  
ambit of charges 征税范围;收费范围 .fi/I  
amended valuation 经修订的估值 7_wJpTz  
American Commodities Exchange 美国商品交易所 +&X%<S W  
American Express Bank Limited 美国运通银行 -w;(cE  
American Stock Exchange 美国证券交易所 v}sY|p"  
amortization 摊销  Og2vGzD  
amount due from banks 存放银行同业的款项 p1D[YeF4  
amount due from banks abroad 存放海外银行同业的款项  cO\-  
amount due from holding companies 控股公司欠款 t ?h kL  
amount due from local banks 存放本港银行同业的款项 $s4Wkq  
amount due to banks 银行同业的存款 D?~8za`5  
amount due to banks abroad 海外银行同业的存款 lJzl6&  
amount due to holding companies 控股公司存款 tM,%^){p$  
amount due to local banks 本港银行同业的存款 ' JdkUhq1V  
amount due to outport banks 外埠银行同业的存款 WKr X,GF  
amount for note issue 发行纸币的款额 rZojY}dWJ  
amount of bond 担保契据的款额 SVa6V}"Iv  
amount of consideration 代价款额 FZ|CqD"#  
amount of contribution 供款数额 yoRU_%xA  
amount of indebtedness 负债款额 N7%TYs  
amount of principal of the loan 贷款本金额 v! 42 DA)  
amount of rates chargeable 应征差饷数额 ckjrk  
amount of share capital 股本额 ,;<RW]r-P  
amount of sums assured 承保款额 sBK <zR  
amount of variation 变动幅度 7 uMd ZpD  
amount of vote 拨款数额 YB)3X[R+0  
amount payable 应付款额 E15vq6DKF  
amount receivable 应收款额 iB1i/l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RGIoI ]_  
analysis 分析 BPqGJ7@  
ancillary risk 附属风险 [U8$HQ+x  
annual account 周年帐目;周年帐目报表;年度决算;年结 1z*kc)=JF8  
annual accounting date 年结日期 b?Pj< tA  
annual allowance 每年免税额;年积金;年度津贴;年津 -h-oMqgu(  
annual balance 年度余额 ,&7Wa-vf  
annual disposable income 每年可动用收入 G\/"}B:(  
annual estimates 周年预算 659v\51*  
annual fee 年费 1/ZR*f a  
annual general meeting 周年大会 451'>qS  
annual growth rate 年增率;每年增长率 ?-OPX_i_  
annual long-term supplement 长期个案每年补助金 =s}Xy_+:  
annual pensionable emolument 可供计算退休金的年薪 joa5|t!D9  
annual report 年报 ]~>K\i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ch_xyuJ  
annual return 周年报表;周年申报表;每年报税表格 _P,^_%}V06  
Annual Return Rules 《周年报表规则》 Te{ *6-gO3  
annual review of consumer prices 每年消费物价回顾 9Bdt(}0A  
annual roll-forward basis 逐年延展方式 !r+IXuqV,!  
annual salary 年薪 t` 8!AhOgc  
annual statement 年度报表;年度决算表 }wwe}E-e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \aP6_g:N}  
annuitant 年金受益人 `7+j0kV)  
annuity 年金 9 L?;FY)_  
annuity contract 年金合约 tZ2K$!/B  
annuity on human life 人寿年金 2 ?|gnbE:  
antecedent debt 先前的债项 0_yP\m  
ante-dated cheque 倒填日期支票 XM|%^ry  
anticipated expenditure 预期开支 i3mAfDF  
anticipated net profit 预期纯利 2UP,Tgn..  
anticipated revenue 预期收入 V% CUMH =U  
anti-inflation measure 反通货膨胀措施 ^1jk$$f  
anti-inflationary stance 反通货膨胀立场 :XV} c(+d  
apparent deficit 表面赤字 8[bkHfI  
apparent financial solvency 表面偿债能力 DF1<JdO+  
apparent partner 表面合伙人 LS.r%:$mb  
application for personal assessment 个人入息课税申请书 K(T\9J.  
application of fund 资金应用 MR'o{?{e`  
application to release as liquidator and to destruct the books of accounts and documents BF8"rq}r0  
申请免除清盘人职务及毁灭帐簿与文件 X6RQqen3:  
appointed actuary 委任精算师 Uh|>Skic4  
appointed auditor 委任核数师;委任审计师 -DO&_`kn  
appointed trustee 委任的受托人 8 Op.eYe  
appointer 委任人 h4fLl3%H  
apportioned pro rata 按比例分摊 WW "i  
apportionment 分配;分摊 .~=HgOJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~!+ _[uJ  
apportionment formula 分摊方程式 {UH9i'y:t  
apportionment of estate duty 遗产税的分摊 ~fzuwz  
appraisal 估价;评估 hPdx(E)8!d  
appreciable growth 可观增长 q]<xMg#nu  
appreciable impact 显着影响 o*ANi;1]&B  
appreciable increase 可观增长 ';RI7)<  
appreciation 增值;升值 !rTmR@e$/  
appreciation against other currencies 相对其他货币升值 =qoRS0Qa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X)uDSI~  
appreciation tax 增值税 Ie'P#e'  
appropriation 拨款;拨用;拨付 *j*Du+  
appropriation account 拨款帐目 0jB X5  
Appropriation Bill 拨款法案 +nZRi3yu=  
appropriation-in-aid system 补助拨款办法 iRV ;Fks  
approved assets 核准资产 &1)xoZ'\  
approved basket stock 认可一篮子证券 @?&Wm3x9  
approved budget 核准预算 EychR/s  
approved charitable donation 认可慈善捐款 IlLn4Iw  
approved charitable institution 认可慈善机构 <>4!XPo%J  
approved currency 核准货币;认可货币 ;R[&pDx  
approved estimates 核准预算 "S(X[Y'  
approved estimates of expenditure 核准开支预算 OM9 6`  
approved overseas insurer 核准海外保险人 'M'w,sID  
approved overseas trust company 核准海外信托公司 K5 vNhA  
approved pooled investment fund 核准汇集投资基金 -S; &Q'Mt  
approved provident fund scheme 认可公积金计划 <fM>Yi5  
approved provision 核准拨款 9Z!lmfnJ  
approved redeemable share 核准可赎回股份 ^Gz{6@TY5  
approved regional stock 认可地区性证券 &v# `t~  
approved retirement scheme 认可退休金计划 : d'65KMi  
approved subordinated loan 核准附属贷款 [}""@?  
arbitrage 套戥;套汇;套利 ,5-Zb3\  
arbitrageur 套戥者;套汇者 ?ow'^X-  
arbitrary amount 临时款项 PM~*|(fA  
arrangement 措施;安排;协定 ZTf_#eS$  
arrears 欠款 'M%5v'$y  
arrears of pay 欠付薪酬 dl[ob,aCK  
arrears of revenue 逾期未收税款;逾期未收的帐项 boQ)fV"  
articles of association 组织章程;组织细则;组织章程细则 rB]W,8~%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !p% @Deu  
ascertainment of profit 确定利润 ]XrE  
"Asia Clear" “亚洲结算系统” zW'/2W.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4DML  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 mC(u2  
Asian Development Fund [ADF] 亚洲发展基金 hhq$g{+[  
Asian dollar bond 亚洲美元债券 nN{dORJlx  
Asian dollar market 亚洲美元市场 1 Nk1MGV  
Asian dollar rate 亚洲美元利率 irFc}.dI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a%[q |oyR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )|T`17-  
asked price 沽盘;喊价;索价;卖方报价 G:Hj;&'2  
assessable income 应评税入息 Xu<FDjr  
assessable loss 应评税亏损 Pc4R!Tc  
assessable profit 应评税利润 GAJ~$AiwHH  
assessable value 应评税值 oMTY)`me  
assessed profit 估定利润 T8q[7Zn  
assessed value 经评估价值 A#:8X1w  
assessment 评税;评定;估价;评税单 oYq,u@oM  
assessment number 评税编号;估价编号 sQ(1/"gb  
assessment of additional tax 补加税评税 lS{4dvr?w  
assessment of performance 业绩评估;实绩评价 4]"w b5%  
Assessor 评税主任 ` !kL1oUYE  
asset price bubbles 资产价格泡沫 7x+=7,BZd  
asset-backed securities 具资产保证的证券 FuMq|S  
assets accretion 资产增值 r } 7:#XQ  
assets and liabilities 资产与负债 ib Ue*Z["1  
assets betterment statement 资产递增表;资产改进表 Dh8(HiXf:  
assets lending 实物放款;有抵押贷款 ~j}J<4&OvC  
assets of the company passing on the death 死者去世时转移的公司资产 8dV=1O$ /  
assets pledged as security for liabilities 用作负债抵押的资产 GEi MmH?  
assets portfolio 资产投资组合 vU9~[I`^p  
assets price 资产价格 K50t%yu#T]  
assets quality 资产质素 nL\ZId  
assets realization 资产变现 nh.b/\o  
assets refinancing arrangement 资产再集资安排 zg0%>iqO  
assets securitization 资产证券化 qj;l,Kua  
assets situated outside Hong Kong 在香港以外地方的资产 {3 SdX  
assets stripping 削减资产;拆卖资产 {fElto   
assets value 资产值 tBTJmih"  
assignee 承让人 Uf[T_  
assignment 转让;转让书;转让契 F(G<* lA  
assignment of interest 权益转让 3#<'[TF00t  
assignment of letters patent and trade mark 专利证书及商标转让 y"Ihr5S\  
assignment of property 物业转让;物业转让书 9C1b^^Kb  
assignment right 转让权 *?b@>_1K  
assignor 转让人 "0<Sd?Sz  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 iiehrK&T !  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;:^ Lv  
associate member 附属会员 1bDJ}M~]z  
associated body corporate 相联法人团体 \SzGzCJ  
associated company 相联公司;联属公司 t_Z _!Qy  
associated corporation 相联法团 >~>{;Wq(p+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6o9sR)c ?  
公认会计师公会〔英国〕 XL?A w  
Association of Futures Exchange Brokers 香港期货经纪协会 oEPNN'~3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G/%Ubi6%  
association of underwriters 承保人组织 B^Bbso'{1  
assumption of control 接管 I-,Xwj-  
assurance 担保;保险;转易;转易书 ?V6 %>RU  
assurance of interest 权益的转易 [M<{P5q  
at 19XX price 按一九XX年价格计算 (-#rFO5~l  
at a discount 按赔价计算;按贴水价格计算;打折扣 B{N=0 cSi  
at a premium 按溢价计算;按升水价格计算 afV P-m4L  
at call 通知付款;按通知 &Ky3Jb<:Gt  
at constant market price 按固定市价计算 ax;{MfsK  
at constant price 按固定价格计算 T!&jFy*W  
at cost 按成本计算 ->Q`'@'|P  
at current market price 按当时市价计算;按现时市价计算 "?`JA7~g  
at current price 按当时价格计算;按现时价格计算 B[Ix?V4yy  
at factor cost 按要素成本计算;按生产要素成本计算 zv|M*Wu  
at money-of-the-day price 按付款当日价格计算 xan/ay>  
at or better 按指定或较佳价位〔买卖指令〕 &,_?>.\[<  
at par 按面值计算;平价  Q;Q  
at sight 见票即付 3[iSF5%V*p  
at the close 按收市盘 ^,~N7`  
at the opening 按开市盘 T:dX4=z  
attestation 见证;见证条款 Y+OYoI  
at-the-money option 平价期权 _u`B3iG  
attorney 受权人;受托代表人 6S2r  
attornment 新拥有人承认书 lJ("6aT?  
attributable profit 可归属利润 *u<rU,C8  
attributable share value 可归属股份价值 dp33z"<3  
Auckland Stock Exchange 奥克兰证券交易所 *EX$v4BX  
auction 拍卖 1Q0%7zRirI  
auctioneer 拍卖商 ;7wwY$PBH  
audit 审计;核数 ;!^ +N  
Audit Commission 审计署 ./'; P <)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (v|ixa  
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〕 p"g1V7B  
audit review 帐目审查 `X3Xz!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rO5u~"v]  
audited account 审计帐目;经审计的帐目 1mY+0  
audited annual account 经审计的周年帐目 0I(uddG3  
audited balance sheet 经审计的资产负债表 ntDRlX  
auditor 核数师;核数主任;审计师 %GNUnr$  
auditor's certificate 核数师证明书;审计师证明书 5#yJK>a7  
auditor's report 核数师报告;审计师报告 HDa~7wE  
Aussie bond 澳元债券 #?L(#a$k  
austerity budget 紧缩预算 (QA-"9v#i,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .jLMl*6%:  
Australia All Ordinaries Index 澳洲所有普通股票指数 &S9f#Ui  
Australian Dollar [AUD] 澳元 3$MYS^D  
Australian Options Market 澳大利亚期权市场 YG-Z.{d5Z  
Australian Securities Commission 澳洲证券事务监察委员会 JTSq{NN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xI-=t ib  
Australian Stock Exchange 澳大利亚证券交易所 )PsN_ 42~  
Austrian Schilling [ATS] 奥地利先令 s$js5 ou  
authentication 认证;鉴证 7=$+k]U8  
authority to purchase 委托购买证;委购书 l6',  
authorization 认可;核准;授权;授权书 gcQ.  YP9  
authorization by direction 指示授权 NvEm,E\|  
authorization by instruction 指令授权 }C_G0'"F  
authorization by warrant 令状授权 \.K\YAM<  
authorization of unit trust 单位信托的认可 Wg}B@:`T  
authorized agent 指定代理人 =}B4I  
authorized capital 法定资本 "$`wk  
authorized clerk 出市员 KyuA5jQ7  
authorized dealer 认可交易商 ({D}QEP  
authorized financial institution 认可财务机构 7}2sIf[I  
authorized fund 认可基金 e{^:/WcYB  
authorized fund house 获授权的基金公司;认可基金公司 J- @o@!o  
authorized institution 认可机构 ?/o2#iJx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /%N31   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ws*~$x?7  
authorized insurer 获授权保险人;获认可承保人 L?Kz P.(t+  
authorized investment 特准投资项目 xn%l  
authorized person 获授权人 q[PD  
authorized representative 获授权代表 s_S<gR  
authorized share capital 法定股本 NqQM! B]  
automated quotation system 自动报价系统 ^8o_Iz)r,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O;"*_Xq(`  
自动交易系统〔香港期货交易所有限公司〕 ~rVKQ-+4&  
automatic adjustment mechanism 自动调整机制 &4w\6IR  
automatic adjustment system 自动调整系统 V6DBKq  
Automatic Clearing House 自动票据交换所 XgwMppacw  
automatic exchange rates accumulation system 自动化汇率累集系统 6Tm Rc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \;3B?8wbIl  
automatic teller machine [ATM] 自动柜员机  ;'2`M  
autopay 自动转帐 3i@ "D  
available assets 可用资产 cu.*4zs  
available fiscal reserve 现存财政储备 %ojR?=ON  
available profit 可用利润 |%2/I>o  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )$l9xx[  
average 平均;平均数;海损 pjKl)q  
average basic salary 平均基本薪金 &z xBi"  
average consumer expenditure 平均消费开支;一般消费开支 AihL>a%  
average cost 平均成本 HP4'8#3o  
average cost of land production 增辟土地平均成本 &k_wqV  
average daily turnover 平均每日成交额 /]MB6E7&  
average daily wage rate 平均每日工资率 %0~wtZH_!  
average expenditure pattern 平均开支模式 *1o+o$hY2  
average growth rate 平均增长率 ]9KQP-p'  
average net fixed assets 固定资产平均净值 TsFdy{/o*  
average of relatives 相对价格平均数 mNnw G);$  
average price 平均价格 HM$`z"p5jg  
average propensity to consume 平均消费倾向;一般消费倾向 <*r<+S   
average propensity to save 平均储蓄倾向;一般储蓄倾向 "`W1yk5x  
average rate 平均率 z[|PsC3i:  
average revenue 平均收入;平均收益 C#**)  
average stock 平均库存;平均存货 g+KzlS[6  
average yearly rent 平均年租 e>vUkP y  
avoidance of double taxation 避免双重课税 AHMV@o`V  
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 iQ]c k-  
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