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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: A[JM4x   
A share A股;甲类股份 wW5Yw i  
abatement of tax 减税;减扣免税额 %l|\of7P2}  
ABN AMRO Bank N.V. 荷兰银行 J-XTN"O  
above-the-line expenditure 线上项目支出;经常预算支出 '[ 0YIn  
above-the-line receipt 线上项目收入;经常预算收入 Pa&4)OD  
ABSA Asia Limited 南非联合亚洲有限公司 u)~s4tP4  
absolute change 绝对数值变更 9rcI+q=E  
absolute expenditure 实际开支 Y[G9Vok VX  
absolute guideline figure 绝对准则数字 6fGK (r  
absolute interest 绝对权益 .NnGVxc5*  
absolute order of discharge 绝对破产解除令 1;&T^Gdj  
absolute profit margin 绝对利润幅度 tX?J@+  
absolute value 实值;绝对值 |GuEGmR  
absolutely vested interest 绝对既得权益 XwPx9+b6j  
absorbed cost 已吸收成本;已分摊成本  hY=I5[*  
absorption 吸收;分摊;合并 (>AFyh&3,X  
absorption rate 吸收率;摊配率;分摊率 Dbz]{_Y;  
ACB Finance Limited 亚洲商业财务有限公司 0roCP=;  
acceptable form of reciprocity 合理的互惠条件 BX3lP v  
acceptable rate 适当利率;适当汇率 i0ybJOa4  
acceptance agreement 承兑协议 [cpNiw4e  
acceptance for honour 参加承兑 L|\Diap  
acceptor 承兑人;接受人;受票人 ~gddcTp  
acceptor for honour 参加承兑人 'n4u-pM(nB  
accident insurance 意外保险 I7G,`h+H  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ekjf^Uo  
accident insurance scheme 意外保险计划 _B$"e[:yX  
accident year basis 意外年度基准 % wL,v.}  
accommodation 通融;贷款 . #U}q 7X  
accommodation bill 通融票据;空头票据 C*rd;+1A  
accommodation party 汇票代发人 <[hz?:G"$  
account balance 帐户余额;帐户结余 o^GC=Aca`  
account book 帐簿 1JeJxzv>C  
account collected in advance 预收款项 [hnK/4!  
account current book 往来帐簿 r\xXU~$9v  
account of after-acquired property 事后取得的财产报告 KY+]RxX  
account of defaulter 拖欠帐目 o0`q#>7!_b  
account payable 应付帐款 j04/[V)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x+:zq<0|  
account receivable 应收帐款 LdEE+"Jw  
account receivable report 应收帐款报表 #U@| J}a  
account statement 结单;帐单;会计财务报表 t?3BCm$Mi  
account title 帐户名称;会计科目 VGZ6  
accountant's report 会计师报告 qd(hQsfqYU  
Accountant's Report Rules 会计师报告规则 |M E{gy`5  
accounting and auditing procedure 会计与审计程序;会计与核数程序  yekRwo|  
Accounting Arrangements 《会计安排》 ]>8)|]O6n  
accounting basis 会计基础 dtTlIhh1V  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~6d5zI4\  
Accounting Circular 《会计通告》 3cThu43c  
accounting class 会计类别 [Vp\$;\nT  
accounting date 记帐日期;会计结算日期 Le&;g4%  
accounting for money 款项核算 , N 344y  
Accounting Officer 会计主任 J"&y |; G  
accounting period 会计报告期;会计期 oEIqA  
accounting policy 会计政策;会计方针 zs8I  
accounting practice 会计惯例 v<&v]!nF  
accounting principle 会计准则 sykFSPy`'  
accounting record 会计记录 e /94y6*>  
accounting report 会计报告 [z+x"9l0!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oAz<G  
Accounting Society of China 中国会计学会 x'i0KF   
accounting statement 会计报表 bl.EIyG>  
accounting system 会计制度;会计系统 wPH+n-&e  
accounting transaction 会计事项;帐务交易 U~/ID  
accounting treatment 会计处理 VDiOO  
accounting year 会计年度 ) ,Npv3(  
accretion 增值;添加 ?Aw3lH#:  
accrual 应计项目;应累算数目 0N5bPb  
accrual basis 应计制;权责发生制 !Uy>eji}  
accrual basis accounting 应计制会计;权责发生制会计 )!,@m>0v{  
accrue 应累算;应计 uV77E*+7\  
accrued benefit 应累算利益 +c?ie4   
accrued charges 应计费用 7K:FeW'N  
accrued cumulative preference share dividend 应累算的累积优先股股息 s=U\_koyH  
accrued expenses 应累算费用 V6*?$o  
accrued interest payable 应付利息;应计未付利息 cL7C 2wB`  
accrued interest receivable 应收利息;应计未收利息 gjZx8oIoP  
accrued right 累算权益 fIkT"?  
accruing profit 应累算的利润 3EOyq^I%  
accumulated fiscal reserve 累积财政储备 }]GbUC!Zb  
accumulated profit 累积利润;滚存溢利 S:GTc QU  
accumulated reserve 累积储备 4J}3,+  
accumulation of surplus income 累积收益盈余 e=J*Esc@k  
acquired assets 既得资产 sam[s4@eQ  
acquisition 收购;购置;取得 Hirr=a3  
acquisition cost 购置成本 wY`#$)O0*  
acquisition expenses 购置费用 V16%Ne  
acquisition of 100% interest 收购全部股权 61,O%lV  
acquisition of control 取得控制权 6[+j'pW?  
acquisition of fixed assets 购置固定资产 PbN3;c3  
acquisition of shell “买壳” {AgBwBCE  
acquisition price 收购价 ,qu:<  
act of God 天灾 s41adw>  
acting partner 执事合伙人 e~ BJvZ}Q  
active market 买卖活跃的市场;交投畅旺的市场;旺市  mn`5pha  
active partner 积极参与的合伙人 y5%5O xB  
active trading 交投活跃 G?ZC 9w]rA  
actual circulation 实际流通 mATH*[Y  
actual cost 实际成本 3'^S3W%  
actual expenditure 实际开支;实际支出 ?i%nMlcc  
actual income 实际入息;实际收入;实际收益 k =|K|  
actual market 现货市场 AY;<q$8j%,  
actual price 现货价;实际价格 zq=&4afOE  
actual profit 实际利润 t= *Jg/$  
actual quotation 实盘;实际价位;实际报价 Hz?,#>{  
actual year basis 按实际年度计算 y/\ZAtnLo  
actuals 实货 ;sQ2 0 B'  
actuarial investigation 精算调查 pN+I]NgQ  
actuarial principle 精算原则 >~wu3q  
actuarial report 精算师报告 -( Kh.h  
Actuarial Society of Hong Kong 香港精算学会 KBj@V6Q  
actuarial valuation 精算师估值 ~'{VaYk]v  
actuary 精算师 |*1xrM:v~  
ad referendum agreement 暂定协议;有待覆核的协定 r\RFDj  
ad valorem duty 从价税;按值征税 >#?iO]).  
ad valorem duty system 从价税制 Om6Mmoqh  
ad valorem fee 从价费 D2$^"  
ad valorem tariff 从价关税 5p{25N_t  
additional allowance 额外免税额 #G~wE*VR$  
additional amount for unexpired risk 未过期风险的额外款额 C *Xik9n  
additional assessable profit 补加应评税利润 oX{@'B  
additional assessment 补加评税 9 tAE#A  
additional commitment 额外承担 6VFirLd  
additional commitment vote 额外承担拨款 UOJ*a1BM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kwc*is  
additional dependent parent allowance 供养父母额外免税额 23k)X"5  
additional provision 额外拨款 ]_\AHnJ  
additional stamp duty 附加印花税 q|Fjm]AF  
additional tax 补加税罚款;补加税款 L6x B`E9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 AoU_;B\b%  
adjudged bankrupt 被裁定破产 S*s:4uf  
adjudicated bankrupt 裁定破产人 J@gm@ jLc  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 K4Y'B o4  
adjudication of bankruptcy 裁定破产;宣告破产 $E@ouX?  
adjudication of insolvency 裁定无力偿还债务 0<3E  
adjusted actual 经调整的实数;调整后的实数 AHWh}~Yi  
adjusted current assets 经调整的流动资产;调整后的流动资产 X98#QR#m  
adjusted figure 经调整的数字;调整后的数额 BjB&[5?z  
adjusted liabilities 经调整的负债;调整后的负债 "]<w x_!+}  
adjusted loss 经调整的亏损;调整后的亏损 6+ ?wnp-  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 4uPH  
adjusted profit 经调整的利润;调整后的利润 H7}g!n?  
adjusted surplus 经调整的盈余额;调整后的盈余额 L9$&-A9ix  
adjusted value 经调整的价值;调整后的价值 T?#s'd  
adjustment 调整;修订;理算〔保险〕 nfa_8  
adjustment centre 调剂中心 \#2 s4RCji  
adjustment lag 调整过程的时间差距;调整时差 [\a:4vDAbi  
adjustment mechanism 调整机制 cB<O.@  
adjustment of loss 亏损调整 |zh +  
adjustment process 调整过程;调整程序 eX@ v7i,}  
adjustment range 调整幅度 "&Gw1.p  
administered exchange rate 受管制汇率 U Q)!|@&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R~$hWu}}  
administration expenses 行政费用 &M$Bt} <  
administration fee 手续费;行政费 F:S"gRKz  
administration in bankruptcy 破产管理 ^?nP$+gq  
administration order 遗产管理令 \Vz,wy%-  
administrator 管理人;遗产管理人 !"`Jqs  
administrator of the estate 遗产管理人 PY2[ S[  
admission of debt 债项承认书 dK`(BA{`3  
admission of proof 接纳债权证明 n 3h^VQ*]G  
advance 放贷款项;垫付款项;预支款项;预付款项 <8*A\&  
advance account 暂支帐目;预付款帐户 <5M_EJp  
advance compensation 预付补偿金 CuIqh BW!  
advance from shareholder 股东垫款 }'v{dK  
advance pending reimbursement 预支以待日后付还 ~z&0qQ  
advanced economy 先进经济体系 PP],HB+*[  
advancement 预付;预付财产 Q7L)f71i  
advances warrant 垫款令 */4tJ G1U  
advancing 贷出 @K7ebYr?  
adverse balance 逆差 <o ~t$TH  
adverse exchange 逆汇 &{BBxv)y  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?THa5%8f  
advice for collection 托收通知书 J}:&eS  
advice of drawing 提款通知书;汇票通知书 ed=n``P~}  
advice of payment 付款通知 IeH^Wm&^  
Advisory Committee [Securities and Futures Commission] `|&\e_"DE  
谘询委员会〔证券及期货事务监察委员会〕 s:3aRQ%  
Advisory Committee on Diversification 经济多元化谘询委员会 J0Jr BXCh  
affidavit 誓章;遗产申报誓章 k&yQ98H$K"  
affidavit of no receipt 述明无收款的誓章 UmYD]  
affiliate 联号;联营公司;附属公司 1E8$% 6VV  
affiliated company 附属公司;联号;联营公司 /9P^{ OZ;y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 A 0 S8Dh$  
affordability 负担能力 8~;{xYN )  
African Development Bank [AfDB] 非洲开发银行 AjG)1  
after-acquired property 事后取得的财产 7,f:Qi@g  
after-hours dealing 市后交易 PBCb0[\  
after-tax profit 税后盈利;税后利润;税后溢利 YXgWH'i~  
agency agreement 代理协议 tc"T}huypU  
agency expenses 代理机构的开支 &ycjSBK  
agency fee 代理费 0T(O'v}.  
Agency Law 《代理法》 !X%S)VSMU  
agent 代理人;承销人 ZTr:xX{R6  
agent of company 公司代理人 X {#bJ  
agent's fee 代理人费;经纪费 7qpzk7X?pR  
aggregate 总计;总数;总体数字 MST:.x ;  
aggregate amount 总款额;总额 h|K\z{ A  
aggregate assets and liabilities 总体资产与负债 vz- 9<w;>a  
aggregate at constant price 按固定价格计算的总体数字 yq1Gqbh l  
aggregate demand 总需求 qI(W$  
aggregate gross position 总持仓量 tsck|;v  
aggregate limit 总限额 aXQ&@BZ {j  
aggregate of salaries tax 合计薪俸税 Ad^dF'SN  
aggregate performance 总体表现;总体业绩 SE6>vKR/.  
aggregate supply 总体供应 I+*osk  
aggregate surplus 总盈余 e jP,29  
aggregate total 整体总额 1]"D%U=  
aggregate value 总值;合计价值 2@rp<&s  
aggregated basis 合计基准 WfRVv3Vm  
aggregated net chargeable income 合计应课税入息实额 jMTRcj];(  
aggregation 合并计算;合计;总和 W&HF?w}s  
aggregation of incomes of husband and wife 夫妇入息合并计算 uPI v/&HA  
aggregation of property 财产的总和 T:be 9 5!,  
agio 差价;贴水 )gr}<}X)B  
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》 ,;9ak-$8p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m"5{D*|  
《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》 4s[`yV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \)FeuLGL9  
《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》 >Dk1axZ!>/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fKFnCng  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ixIh T  
agreement for a settlement 授产协议 )ZQHa7V  
agreement for assignment 转让协议 O'"YJ,  
agreement for sale 售卖协议;买卖协议 9 aY'0wa  
agreement for sale and purchase 买卖协议 ?$UH9T9)  
agreement for the payment of interest 支付利息协议 S4;wa6  
agreement for the repayment of money 还款协议 I).=v{@9V<  
agreement of reinsurance 再保险协议 &,^mM' C  
Agricultural Bank of China 中国农业银行 u wH)$Pl  
air passenger departure tax 飞机乘客离境税 c'"#q)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,jAx%]@,I  
airport tax 机场税 !>CE(;E>z  
alcohol duty 酒精税 V+Y|4Y&  
alienation 让与;让渡;转让 s.f`.o  
alimony 生活费;赡养费 d&/^34gn  
All Ordinaries Index [AOI] 所有普通股指数 >_rzT9gX&  
all risks 全险;综合险 ` 52% XI  
All Sales Record for Stock Market 《股票市场成交报告》 j kSc&  
Allied Capital Resources Limited 新联财务有限公司 kTr6{9L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  -0{T  
allocation letter 拨款信件 PthId aN@  
allocation of fund 分配款项;预留款项 `)0Rv|?  
allocation of profit 利润分配;溢利分配 n/ui<&(  
allocation warrant 拨款令 {CW1t5$*  
allotment 分配;配股 Tm (Q@  
allotment notice 股份配售通知;配股通知 _Syre6k  
allotment of shares 股份分配 <]Ij(+J;  
allowable 可获宽免;免税的 FgXu1-  
allowable business loss 可扣除的营业亏损 29&sydu  
allowable expenses 可扣税的支出 |E46vup  
allowance 免税额;津贴;备抵;准备金 elN{7:  
allowance for debts 债项的免税额 9 yh9HE  
allowance for depreciation by wear and tear 耗损折旧免税额 suA+8}o]  
allowance for funeral expenses 殡殓费的免税额 Ll008.#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sjkWz2]S  
allowance for repairs and outgoings 修葺及支出方面的免税额 w%>aR_G  
allowance to debtor 给债务人的津贴 KC&H*  
alteration of capital 资本更改 SNQz8(O  
alternate trustee 候补受托人 mgmWDtxN  
amalgamation 合并 Ah6wU|_-g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pWWL{@J  
ambit of charges 征税范围;收费范围 %4?SY82  
amended valuation 经修订的估值 ZC3tbhV  
American Commodities Exchange 美国商品交易所 ~5lKL5w  
American Express Bank Limited 美国运通银行 aQ.Iq  
American Stock Exchange 美国证券交易所 vpZu.#5c  
amortization 摊销 1"8Z y6t  
amount due from banks 存放银行同业的款项 N BV}4  
amount due from banks abroad 存放海外银行同业的款项 *ah>-}-  
amount due from holding companies 控股公司欠款 G3Idxs  
amount due from local banks 存放本港银行同业的款项 6a "VCE]  
amount due to banks 银行同业的存款 z7O Z4R:  
amount due to banks abroad 海外银行同业的存款 *ge].E  
amount due to holding companies 控股公司存款 ^+(A&PyP?  
amount due to local banks 本港银行同业的存款 y0/WA4,  
amount due to outport banks 外埠银行同业的存款 "6NFe!/Y$*  
amount for note issue 发行纸币的款额 FQ ;4'B^k]  
amount of bond 担保契据的款额 <dju6k7uz  
amount of consideration 代价款额 #E- VW  
amount of contribution 供款数额 k98< s  
amount of indebtedness 负债款额 7P3 <o!YA  
amount of principal of the loan 贷款本金额 kvMk:.  
amount of rates chargeable 应征差饷数额 Qv9*p('~A  
amount of share capital 股本额 hgTM5*fD}  
amount of sums assured 承保款额 bYwI==3  
amount of variation 变动幅度 g*:ae;GP  
amount of vote 拨款数额 \>*MMe  
amount payable 应付款额 YD/B')/ s  
amount receivable 应收款额 }*fW!(*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r Iya\z1W  
analysis 分析 /e-ka{WS  
ancillary risk 附属风险 I-RdAVB/Ep  
annual account 周年帐目;周年帐目报表;年度决算;年结 hQgk.$g  
annual accounting date 年结日期 FRl3\ZDqrb  
annual allowance 每年免税额;年积金;年度津贴;年津 oV0LJ%  
annual balance 年度余额 ga4/,   
annual disposable income 每年可动用收入 OaD Alrm  
annual estimates 周年预算 #6Efev  
annual fee 年费 _n-VgPRn  
annual general meeting 周年大会 v#Cz&j  
annual growth rate 年增率;每年增长率 W0+gfg  
annual long-term supplement 长期个案每年补助金 =]_d pEEQ  
annual pensionable emolument 可供计算退休金的年薪 mQwk!* U  
annual report 年报 viW~'}^k7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "D ts*  
annual return 周年报表;周年申报表;每年报税表格 *G%1_   
Annual Return Rules 《周年报表规则》 !ol hZ  
annual review of consumer prices 每年消费物价回顾 4A\BGD*5  
annual roll-forward basis 逐年延展方式 9f\aoVX  
annual salary 年薪 bE7(L $UF  
annual statement 年度报表;年度决算表 `c qH}2s#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nx!qCgo  
annuitant 年金受益人 e67c:Z  
annuity 年金 Ns+)Y^(5  
annuity contract 年金合约 =yk Rki  
annuity on human life 人寿年金 )64LKb$  
antecedent debt 先前的债项 HGP%a1RF#  
ante-dated cheque 倒填日期支票 kPx]u\  
anticipated expenditure 预期开支 P#dG]NMf  
anticipated net profit 预期纯利 baUEsg[~V  
anticipated revenue 预期收入 J6*\>N5W  
anti-inflation measure 反通货膨胀措施 {pcf;1^t  
anti-inflationary stance 反通货膨胀立场 LY@1@O2@  
apparent deficit 表面赤字 9TYw@o5V  
apparent financial solvency 表面偿债能力 E5,%J  
apparent partner 表面合伙人 s)=!2AY  
application for personal assessment 个人入息课税申请书 -Z`(? k  
application of fund 资金应用 6=Y3(#Ddt  
application to release as liquidator and to destruct the books of accounts and documents ]Ks]B2Osz  
申请免除清盘人职务及毁灭帐簿与文件 aJuj7y-  
appointed actuary 委任精算师 <3SFP3^:  
appointed auditor 委任核数师;委任审计师 2 pM  
appointed trustee 委任的受托人 HMEs8.  
appointer 委任人 ?G~/{m.  
apportioned pro rata 按比例分摊 w6WGFQ_%  
apportionment 分配;分摊 R`Ys;g/!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <;$Sa's,LE  
apportionment formula 分摊方程式 :wv :#EaH  
apportionment of estate duty 遗产税的分摊 ~6@c]:  
appraisal 估价;评估 D-TNFYYy2  
appreciable growth 可观增长 cM> G>Yzo  
appreciable impact 显着影响 ! /|0:QQi  
appreciable increase 可观增长 @1pW!AdN  
appreciation 增值;升值 .RQXxw  
appreciation against other currencies 相对其他货币升值 zer&`Vr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PTuCN  
appreciation tax 增值税 N3XVT{ yo  
appropriation 拨款;拨用;拨付 2- Npw%;  
appropriation account 拨款帐目 j:rs+1bc  
Appropriation Bill 拨款法案 `@f hge  
appropriation-in-aid system 补助拨款办法 hQg,#r(JE4  
approved assets 核准资产 ;X*K*q  
approved basket stock 认可一篮子证券 zumR(<l  
approved budget 核准预算 'mBLf&fB  
approved charitable donation 认可慈善捐款 dU sJv  
approved charitable institution 认可慈善机构 "xvV'&lQ  
approved currency 核准货币;认可货币 sUyCAKebRr  
approved estimates 核准预算 2-"Lxe65f  
approved estimates of expenditure 核准开支预算 z) ]BV=  
approved overseas insurer 核准海外保险人 |!4B Wt  
approved overseas trust company 核准海外信托公司 s]nGpA[!  
approved pooled investment fund 核准汇集投资基金 z{D$~ ob  
approved provident fund scheme 认可公积金计划 G:h;C].  
approved provision 核准拨款 ~# hE&nq  
approved redeemable share 核准可赎回股份 )E[ Q  
approved regional stock 认可地区性证券  ?;ALF  
approved retirement scheme 认可退休金计划 2HvTM8  
approved subordinated loan 核准附属贷款 +H)!uLva B  
arbitrage 套戥;套汇;套利 ~n8Oyr  
arbitrageur 套戥者;套汇者 :w {M6mM>  
arbitrary amount 临时款项 #GDh/t2@  
arrangement 措施;安排;协定 xoz*UA.  
arrears 欠款 8^P2GG'+-  
arrears of pay 欠付薪酬 323yAF  
arrears of revenue 逾期未收税款;逾期未收的帐项 =#POMK".6  
articles of association 组织章程;组织细则;组织章程细则 ((RpT0rP\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c"%_]7  
ascertainment of profit 确定利润 &dZ.+#8r  
"Asia Clear" “亚洲结算系统” y]E)2:B[d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UijuJ(Tle  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !~|"LA!jn  
Asian Development Fund [ADF] 亚洲发展基金 9AVK_   
Asian dollar bond 亚洲美元债券 $.r}g\43P  
Asian dollar market 亚洲美元市场 X_0{*!v8  
Asian dollar rate 亚洲美元利率 oSu|Yn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ${TB2q}%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Gpxb_}P  
asked price 沽盘;喊价;索价;卖方报价 O9qKwn;q(  
assessable income 应评税入息 By"^ Z`EP4  
assessable loss 应评税亏损 }Yo15BN+  
assessable profit 应评税利润 W{$+mow7S  
assessable value 应评税值 '$kS]U  
assessed profit 估定利润 tvj'{W  
assessed value 经评估价值 %WJ{IXlz  
assessment 评税;评定;估价;评税单 [kp7LA"`  
assessment number 评税编号;估价编号 %CsTB0Y7n,  
assessment of additional tax 补加税评税 Q8gdI  
assessment of performance 业绩评估;实绩评价 cOZajC<G  
Assessor 评税主任 9|G=KN)P:  
asset price bubbles 资产价格泡沫 "b1R5(Ar  
asset-backed securities 具资产保证的证券 K;ry4/Vap  
assets accretion 资产增值 ^;bGP.!p  
assets and liabilities 资产与负债 35@Ibe~  
assets betterment statement 资产递增表;资产改进表 e%@[d<Ta\  
assets lending 实物放款;有抵押贷款  4s1kZ`e  
assets of the company passing on the death 死者去世时转移的公司资产 1^WA  
assets pledged as security for liabilities 用作负债抵押的资产 QX.F1T 2e?  
assets portfolio 资产投资组合 t;e]L'z@:  
assets price 资产价格 H~_^w.P  
assets quality 资产质素 RqX4ep5j  
assets realization 资产变现 6M<mOhp@}n  
assets refinancing arrangement 资产再集资安排 N8L)KgM5#7  
assets securitization 资产证券化 V"2AN3~&  
assets situated outside Hong Kong 在香港以外地方的资产 [hv3o0".  
assets stripping 削减资产;拆卖资产 n_xQSVI0F  
assets value 资产值 .2(@jx,[  
assignee 承让人 >ihe|WN  
assignment 转让;转让书;转让契  ZZFI\o  
assignment of interest 权益转让 HZr/0I?  
assignment of letters patent and trade mark 专利证书及商标转让 =DF@kR[CH"  
assignment of property 物业转让;物业转让书 @=<TA0;LL  
assignment right 转让权 2)I'5 ?I  
assignor 转让人 G.q^Zd#.T  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 v;F+fOo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T h- vG  
associate member 附属会员 rY_C3;B  
associated body corporate 相联法人团体 d@>k\6%j  
associated company 相联公司;联属公司 bbPd&7  
associated corporation 相联法团 i_ODgc`H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1 Z$99  
公认会计师公会〔英国〕 =|{,5="  
Association of Futures Exchange Brokers 香港期货经纪协会 B'BbTI,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^kR^ QL$  
association of underwriters 承保人组织 {'wU&!  
assumption of control 接管 {If2[4!z  
assurance 担保;保险;转易;转易书 7N~qg 7&  
assurance of interest 权益的转易 #35S7G^@`  
at 19XX price 按一九XX年价格计算 BI]ut |Qw  
at a discount 按赔价计算;按贴水价格计算;打折扣 Fp|rMq  
at a premium 按溢价计算;按升水价格计算 uTlT'9)  
at call 通知付款;按通知 Bdk{.oh6  
at constant market price 按固定市价计算 E6^S2J2  
at constant price 按固定价格计算 tgF(=a]o  
at cost 按成本计算 _6ax{:/Q  
at current market price 按当时市价计算;按现时市价计算 C5lD Hw[CX  
at current price 按当时价格计算;按现时价格计算 `bi_)i6Low  
at factor cost 按要素成本计算;按生产要素成本计算 fPk9(X;G!p  
at money-of-the-day price 按付款当日价格计算 b8b PK<  
at or better 按指定或较佳价位〔买卖指令〕 ``YL] <<  
at par 按面值计算;平价 B43#9CK`o  
at sight 见票即付 %},S#5L3  
at the close 按收市盘 PK`(qK9  
at the opening 按开市盘 Xde=}9  
attestation 见证;见证条款 r;6YCI=z  
at-the-money option 平价期权 JpHsQ8<  
attorney 受权人;受托代表人 j BQqpFH9  
attornment 新拥有人承认书 gZ=9Y:$  
attributable profit 可归属利润 C2,cyhr  
attributable share value 可归属股份价值 4[EO[x4C  
Auckland Stock Exchange 奥克兰证券交易所 v%8-Al^G  
auction 拍卖 Z FrXw+  
auctioneer 拍卖商 (XIq?c1T  
audit 审计;核数 ^[\53\R~  
Audit Commission 审计署 OFAqP1o{$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] R\Ynn^w  
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〕 8/kO9'.P  
audit review 帐目审查 "s6_lhu=E7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bg3jo1J  
audited account 审计帐目;经审计的帐目 7R`ZTfD  
audited annual account 经审计的周年帐目 9kg>)ty@  
audited balance sheet 经审计的资产负债表 +5}T!r  
auditor 核数师;核数主任;审计师 md +`#-D\O  
auditor's certificate 核数师证明书;审计师证明书 czsoD) N  
auditor's report 核数师报告;审计师报告 SFPIr0 u  
Aussie bond 澳元债券 ;@-5lCvC(+  
austerity budget 紧缩预算  !+VN   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  9DAwC:<r  
Australia All Ordinaries Index 澳洲所有普通股票指数 OsSiBb,W79  
Australian Dollar [AUD] 澳元 >`V|`Zi ?  
Australian Options Market 澳大利亚期权市场 x 3co?  
Australian Securities Commission 澳洲证券事务监察委员会 Xqva&/-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 v5bb|o[{K  
Australian Stock Exchange 澳大利亚证券交易所 vc1GmB  
Austrian Schilling [ATS] 奥地利先令 ~4X!8b_  
authentication 认证;鉴证 Mw7UU1 ei  
authority to purchase 委托购买证;委购书 Q+js2?7^  
authorization 认可;核准;授权;授权书 2+Y`pz47W  
authorization by direction 指示授权 [Ik B/Xbw|  
authorization by instruction 指令授权 .;v'oR1x5  
authorization by warrant 令状授权 o>rlrqr?_  
authorization of unit trust 单位信托的认可 aTL7"Myp  
authorized agent 指定代理人 5Fm? ,^  
authorized capital 法定资本 <?@46d?C  
authorized clerk 出市员 MJR\ g3  
authorized dealer 认可交易商 aeLo;!Jh  
authorized financial institution 认可财务机构 /@}# K P=  
authorized fund 认可基金 0YRYCO$  
authorized fund house 获授权的基金公司;认可基金公司 _q4dgi z  
authorized institution 认可机构 CbaAnm1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gY^TBR0?m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (S 3kP5:F  
authorized insurer 获授权保险人;获认可承保人 \yizIo.Y`  
authorized investment 特准投资项目 MZMv.OeYt,  
authorized person 获授权人 en6AAr:U}  
authorized representative 获授权代表 eOO*gM=  
authorized share capital 法定股本 MP&4}De  
automated quotation system 自动报价系统 U~@B%Msb L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Fm~}A4  
自动交易系统〔香港期货交易所有限公司〕 mNB ]e5 ;N  
automatic adjustment mechanism 自动调整机制 %z_b/yG  
automatic adjustment system 自动调整系统 5*'N Q010  
Automatic Clearing House 自动票据交换所 6 FxndR;  
automatic exchange rates accumulation system 自动化汇率累集系统 KFG^vmrn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e7AI&5Eg{  
automatic teller machine [ATM] 自动柜员机 zQ^[=siZ}  
autopay 自动转帐 {$=%5  
available assets 可用资产 BqAwo  
available fiscal reserve 现存财政储备 X"59`Yh  
available profit 可用利润 %31K*i/]  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?O^:j!C6  
average 平均;平均数;海损 qGUe0(  
average basic salary 平均基本薪金 <.XoC?j  
average consumer expenditure 平均消费开支;一般消费开支 ,(?4T~  
average cost 平均成本 0`zq*OQ  
average cost of land production 增辟土地平均成本 `,=p\g|D  
average daily turnover 平均每日成交额 ?bi^h/ f  
average daily wage rate 平均每日工资率 D4S?b ZFHo  
average expenditure pattern 平均开支模式 6>7LFV1tvy  
average growth rate 平均增长率 HpSf I7  
average net fixed assets 固定资产平均净值 lFt{:HfX-  
average of relatives 相对价格平均数 .tZ$a_O  
average price 平均价格 9e*poG  
average propensity to consume 平均消费倾向;一般消费倾向 o6%f%:&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ZlXs7 &_  
average rate 平均率 {%}6 d~Bg  
average revenue 平均收入;平均收益 ~OfKn1D  
average stock 平均库存;平均存货 wWswuhq<  
average yearly rent 平均年租 O@&I.d$  
avoidance of double taxation 避免双重课税 tELnq#<6  
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 }+3~y'k  
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