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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: Dlc=[kf9  
A share A股;甲类股份 ,qx;kJJ  
abatement of tax 减税;减扣免税额 duCso M/  
ABN AMRO Bank N.V. 荷兰银行 m+f?+c6  
above-the-line expenditure 线上项目支出;经常预算支出 _K4Igq  
above-the-line receipt 线上项目收入;经常预算收入 d)G' y  
ABSA Asia Limited 南非联合亚洲有限公司 X3z$f(lF%)  
absolute change 绝对数值变更 =F(fum;zH  
absolute expenditure 实际开支 qjK'sge/  
absolute guideline figure 绝对准则数字 eV?._-G  
absolute interest 绝对权益  H %Cb  
absolute order of discharge 绝对破产解除令 % R18  
absolute profit margin 绝对利润幅度 0Zt=1Tv  
absolute value 实值;绝对值 mfYY?]A*+  
absolutely vested interest 绝对既得权益 )1PZ#  
absorbed cost 已吸收成本;已分摊成本 X3C"A|HE9  
absorption 吸收;分摊;合并 j k%MP6  
absorption rate 吸收率;摊配率;分摊率 j{.P'5e@pZ  
ACB Finance Limited 亚洲商业财务有限公司 2wHvHH!  
acceptable form of reciprocity 合理的互惠条件 J>I.|@W4  
acceptable rate 适当利率;适当汇率 j}0W|*  
acceptance agreement 承兑协议 Q7 dXTS4H  
acceptance for honour 参加承兑 [k"@n+%  
acceptor 承兑人;接受人;受票人 Ig9gGI,  
acceptor for honour 参加承兑人 SDdefB  
accident insurance 意外保险 ])d_B\)Kck  
Accident Insurance Association of Hong Kong 香港意外保险公会 E]^wsS>=  
accident insurance scheme 意外保险计划 px@:t}  
accident year basis 意外年度基准 q,#j *  
accommodation 通融;贷款 l?F&I.{J  
accommodation bill 通融票据;空头票据 xQ4'$rL1d  
accommodation party 汇票代发人 PT9,R^2T!  
account balance 帐户余额;帐户结余 :8}iZ.  
account book 帐簿 =%p%+F@RlW  
account collected in advance 预收款项 X[Lwx.Ly8  
account current book 往来帐簿 ! xU1[,9  
account of after-acquired property 事后取得的财产报告 ]et4B+=i  
account of defaulter 拖欠帐目 N;<.::x  
account payable 应付帐款 d?j_L`?+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~0mO<0~  
account receivable 应收帐款 )c'5M]V  
account receivable report 应收帐款报表 Ca: jN0  
account statement 结单;帐单;会计财务报表 T gpf0(  
account title 帐户名称;会计科目 *Q?ZJS ~  
accountant's report 会计师报告 V3<baxdE  
Accountant's Report Rules 会计师报告规则 y*Egt`W  
accounting and auditing procedure 会计与审计程序;会计与核数程序 o gcEv>0  
Accounting Arrangements 《会计安排》 !"*!du28jo  
accounting basis 会计基础 54TW8y `h  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]K]$FX<f  
Accounting Circular 《会计通告》 &WSxg&YG)\  
accounting class 会计类别 '#~$Od4&=  
accounting date 记帐日期;会计结算日期 ?\GILB,  
accounting for money 款项核算 8PQn=k9  
Accounting Officer 会计主任 jv:!vi:  
accounting period 会计报告期;会计期 zp"Lp>i  
accounting policy 会计政策;会计方针 )!h(oR  
accounting practice 会计惯例 7j9:s>D  
accounting principle 会计准则 Yx- 2ux  
accounting record 会计记录 gW{<:6}!*  
accounting report 会计报告 'cs!(z-{x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KO`ftz3 +  
Accounting Society of China 中国会计学会 ^4Nk13  
accounting statement 会计报表 G_GPnKdd  
accounting system 会计制度;会计系统 JArSJ:}  
accounting transaction 会计事项;帐务交易 Dg^n`[WO  
accounting treatment 会计处理 #~A(%a  
accounting year 会计年度 KeU|E<|!  
accretion 增值;添加 QvM+]pdR6  
accrual 应计项目;应累算数目 kz|2PP  
accrual basis 应计制;权责发生制 8p4J7 -  
accrual basis accounting 应计制会计;权责发生制会计 p0 @ ,-  
accrue 应累算;应计 `[hc{ynO|  
accrued benefit 应累算利益 X^!n'$^u  
accrued charges 应计费用 .ZuRH_pI  
accrued cumulative preference share dividend 应累算的累积优先股股息 r(ej=aR  
accrued expenses 应累算费用 Ls8@@b,t2  
accrued interest payable 应付利息;应计未付利息 "O{_LOJ  
accrued interest receivable 应收利息;应计未收利息 up[9L|  
accrued right 累算权益 \)\uAI-  
accruing profit 应累算的利润 e):jQite   
accumulated fiscal reserve 累积财政储备 m `"^d #  
accumulated profit 累积利润;滚存溢利 !PQ%h/ix  
accumulated reserve 累积储备  %2 A-u  
accumulation of surplus income 累积收益盈余 :n'$Txf  
acquired assets 既得资产 :%[=v (G[  
acquisition 收购;购置;取得 q=NI}k  
acquisition cost 购置成本 9"KO!w  
acquisition expenses 购置费用 hf6=`M}>i  
acquisition of 100% interest 收购全部股权 \8Mn[G9TL  
acquisition of control 取得控制权 x -wIgo+  
acquisition of fixed assets 购置固定资产 pGQP9r%  
acquisition of shell “买壳” MAhJ>qe8 p  
acquisition price 收购价 n#jBqr&!M  
act of God 天灾 ;7id![KI4  
acting partner 执事合伙人 lHRs3+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 grvm2`u  
active partner 积极参与的合伙人 (G:A^z  
active trading 交投活跃 ?xftr(  
actual circulation 实际流通 EV1x"}D A_  
actual cost 实际成本 -^ )0c  
actual expenditure 实际开支;实际支出 y v6V1gK  
actual income 实际入息;实际收入;实际收益 RrFq"  
actual market 现货市场 Rne#z2Ok  
actual price 现货价;实际价格 8v$ 2*$  
actual profit 实际利润 XJx$HM&0M  
actual quotation 实盘;实际价位;实际报价 N?xZ]?T  
actual year basis 按实际年度计算 )e#KL$B)v  
actuals 实货  =fJDFg  
actuarial investigation 精算调查 $]V,H"  
actuarial principle 精算原则 PUt\^ke  
actuarial report 精算师报告 &|/@;EA$8  
Actuarial Society of Hong Kong 香港精算学会 4o+SSS  
actuarial valuation 精算师估值 nz{ ;]U1  
actuary 精算师 T:v.]0l~  
ad referendum agreement 暂定协议;有待覆核的协定 "I[a]T}/  
ad valorem duty 从价税;按值征税 j7(sYo@x7  
ad valorem duty system 从价税制  {{hp;&x  
ad valorem fee 从价费 B,Pbm|U1  
ad valorem tariff 从价关税 MQs!+Z"m>  
additional allowance 额外免税额 4?+K:e #F  
additional amount for unexpired risk 未过期风险的额外款额 8fV.NCyE  
additional assessable profit 补加应评税利润 o1Bn^ w  
additional assessment 补加评税 =>? ;Iv'Z  
additional commitment 额外承担 j@N z  
additional commitment vote 额外承担拨款 bjn: e!}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1D *oXE9Ig  
additional dependent parent allowance 供养父母额外免税额 fL0dy[Ch@  
additional provision 额外拨款 $Hw w  
additional stamp duty 附加印花税 D-{;;<nIr`  
additional tax 补加税罚款;补加税款 'eyzH[l,(  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _?]0b7X  
adjudged bankrupt 被裁定破产 %7w=;]ym  
adjudicated bankrupt 裁定破产人 w=NM==cLj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l ga%U~  
adjudication of bankruptcy 裁定破产;宣告破产 0ge"ISK  
adjudication of insolvency 裁定无力偿还债务 YmrrZ&]q  
adjusted actual 经调整的实数;调整后的实数 KCBA`N8  
adjusted current assets 经调整的流动资产;调整后的流动资产 L/ L#[  
adjusted figure 经调整的数字;调整后的数额 z7vc|Z|  
adjusted liabilities 经调整的负债;调整后的负债 \9HpbCHr  
adjusted loss 经调整的亏损;调整后的亏损 :G.u{cw  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 @nC][gNv  
adjusted profit 经调整的利润;调整后的利润 oo+i3af&7  
adjusted surplus 经调整的盈余额;调整后的盈余额 PK C}!>2  
adjusted value 经调整的价值;调整后的价值 WqX$;' }h  
adjustment 调整;修订;理算〔保险〕 UL{+mp  
adjustment centre 调剂中心 0+-"9pED>E  
adjustment lag 调整过程的时间差距;调整时差 M =/+q  
adjustment mechanism 调整机制 +3>)r{#k  
adjustment of loss 亏损调整 ,/fB~On-  
adjustment process 调整过程;调整程序 FUt{-H!<  
adjustment range 调整幅度 \d'>Ky;GD  
administered exchange rate 受管制汇率 /9SEW!E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y ~TR`y  
administration expenses 行政费用 Z\YCjs%  
administration fee 手续费;行政费 B$=oU   
administration in bankruptcy 破产管理 /)%$xi  
administration order 遗产管理令 ]_"c_QG  
administrator 管理人;遗产管理人 X!aC6gujOH  
administrator of the estate 遗产管理人 (:(Im k;9  
admission of debt 债项承认书 _i3?;Fds  
admission of proof 接纳债权证明 M]Kx g;  
advance 放贷款项;垫付款项;预支款项;预付款项 lfJvN  
advance account 暂支帐目;预付款帐户 0 ~a9gBG  
advance compensation 预付补偿金 pZ`^0#Fo  
advance from shareholder 股东垫款 Ub,5~I+`  
advance pending reimbursement 预支以待日后付还 ,`pUz[wl  
advanced economy 先进经济体系 n 3eLIA{  
advancement 预付;预付财产 x/S:)z%X  
advances warrant 垫款令 mm dQ\\  
advancing 贷出 WMw|lV r  
adverse balance 逆差 vVbBg; {  
adverse exchange 逆汇 A!^ d8#~.  
advertisement addressed to shareholders 在报章刊登的致股东通告 +#RgHo?f  
advice for collection 托收通知书 gzMp&J  
advice of drawing 提款通知书;汇票通知书 |e QwI&  
advice of payment 付款通知 KgH_-REN  
Advisory Committee [Securities and Futures Commission] 7Dt* ++:  
谘询委员会〔证券及期货事务监察委员会〕 o8 B$6w:_  
Advisory Committee on Diversification 经济多元化谘询委员会 'bQjJRq!  
affidavit 誓章;遗产申报誓章 We`6# \Z X  
affidavit of no receipt 述明无收款的誓章 kC_Kb&Q0  
affiliate 联号;联营公司;附属公司 E%b*MU  
affiliated company 附属公司;联号;联营公司 wbpz,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $~ >/_<~  
affordability 负担能力 9#>t% IF~  
African Development Bank [AfDB] 非洲开发银行 MaS-*;BY,  
after-acquired property 事后取得的财产 (y^svXU}a  
after-hours dealing 市后交易 SG4)kQ  
after-tax profit 税后盈利;税后利润;税后溢利 ^XgBkC~  
agency agreement 代理协议 gcA,u)z}R  
agency expenses 代理机构的开支 kgb:<{pJ  
agency fee 代理费 9Ai 3p  
Agency Law 《代理法》 CcJ%; .V,T  
agent 代理人;承销人 I3.cy i  
agent of company 公司代理人 d)WGI RUx  
agent's fee 代理人费;经纪费 Ajm  
aggregate 总计;总数;总体数字 TWeup6k  
aggregate amount 总款额;总额 H5eGl|Z5]^  
aggregate assets and liabilities 总体资产与负债 \Dx;AKs  
aggregate at constant price 按固定价格计算的总体数字 y$K[ArqX  
aggregate demand 总需求 oHPh2b0  
aggregate gross position 总持仓量 Yn_v'Os2  
aggregate limit 总限额 ii5dTimRJ  
aggregate of salaries tax 合计薪俸税 iw{rns  
aggregate performance 总体表现;总体业绩 0woLB#v9  
aggregate supply 总体供应 Mp3nR5@d$  
aggregate surplus 总盈余 K'c[r0Ew  
aggregate total 整体总额 Wx`$hvdq  
aggregate value 总值;合计价值 8b[<:{[YB  
aggregated basis 合计基准 grxlGS~Q  
aggregated net chargeable income 合计应课税入息实额 c }7gHud  
aggregation 合并计算;合计;总和 M:*)l(  
aggregation of incomes of husband and wife 夫妇入息合并计算 u.@B-Pf[Eo  
aggregation of property 财产的总和 `yYYyB[  
agio 差价;贴水 ROr|n]aJj  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~f6 Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ts/Ha*h  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  6hO]eS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S }3?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ce<88dL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s$Vz1B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TtWWq5X|  
agreement for a settlement 授产协议 $/kZKoF{f  
agreement for assignment 转让协议 Tg@:mw5  
agreement for sale 售卖协议;买卖协议 u#+Is4Vh  
agreement for sale and purchase 买卖协议 "=Cjm`9~j  
agreement for the payment of interest 支付利息协议 @:/H)F^x  
agreement for the repayment of money 还款协议 &a'mh  
agreement of reinsurance 再保险协议 j" 5 +"j  
Agricultural Bank of China 中国农业银行 1wy?<B.f  
air passenger departure tax 飞机乘客离境税 ~,Kx"VK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cB6LJ}R  
airport tax 机场税 7S{yKS  
alcohol duty 酒精税 pS~=T}o  
alienation 让与;让渡;转让 {%D4%X<  
alimony 生活费;赡养费 IP!`;?T=  
All Ordinaries Index [AOI] 所有普通股指数 W.(Q u-AE(  
all risks 全险;综合险 %$&_!  
All Sales Record for Stock Market 《股票市场成交报告》 WS.lDMYE7  
Allied Capital Resources Limited 新联财务有限公司 cS%;JV>C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a] P0PH~  
allocation letter 拨款信件 J(5#fo{Q.g  
allocation of fund 分配款项;预留款项 T2}X~A  
allocation of profit 利润分配;溢利分配 6SF29[&  
allocation warrant 拨款令 y-uSpW  
allotment 分配;配股 Hy b_> n  
allotment notice 股份配售通知;配股通知 ";Q}Gs}  
allotment of shares 股份分配 4vi [hiV   
allowable 可获宽免;免税的 C ~Doj  
allowable business loss 可扣除的营业亏损 VQI[ J  
allowable expenses 可扣税的支出 (H;,E-  
allowance 免税额;津贴;备抵;准备金 PQrc#dfc |  
allowance for debts 债项的免税额 8'Iei78Ov  
allowance for depreciation by wear and tear 耗损折旧免税额 1b<[/g9  
allowance for funeral expenses 殡殓费的免税额 t+#vcg,G  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b/d 1(B@  
allowance for repairs and outgoings 修葺及支出方面的免税额 )C$pjjo/`  
allowance to debtor 给债务人的津贴 l^2m7 7)  
alteration of capital 资本更改 w7~cY=  
alternate trustee 候补受托人 'F^1)Ga$  
amalgamation 合并 =C- b#4Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bAEwjZ  
ambit of charges 征税范围;收费范围 0*,] `A=  
amended valuation 经修订的估值 $"g'C8  
American Commodities Exchange 美国商品交易所 M7=|N:/_  
American Express Bank Limited 美国运通银行 o|APsQE  
American Stock Exchange 美国证券交易所 ;)Sf|  
amortization 摊销 #s{EIj~YR_  
amount due from banks 存放银行同业的款项 K(AZD&D  
amount due from banks abroad 存放海外银行同业的款项 Z3f}'vr  
amount due from holding companies 控股公司欠款 H`4KhdqR  
amount due from local banks 存放本港银行同业的款项 riQ0'-p  
amount due to banks 银行同业的存款 {$I1(DYN  
amount due to banks abroad 海外银行同业的存款 GO3KKuQ=  
amount due to holding companies 控股公司存款 qS?^(Vt|R  
amount due to local banks 本港银行同业的存款 ! u9LZ  
amount due to outport banks 外埠银行同业的存款 t4UL|fI  
amount for note issue 发行纸币的款额 V6&6I  
amount of bond 担保契据的款额 J; N\q  
amount of consideration 代价款额 %?BygG  
amount of contribution 供款数额 |#sY(1  
amount of indebtedness 负债款额 yeLd,M/I  
amount of principal of the loan 贷款本金额 S;tvt/\!Z  
amount of rates chargeable 应征差饷数额 _FkH;MGWS  
amount of share capital 股本额 k54b@U52 h  
amount of sums assured 承保款额 pp+z5  
amount of variation 变动幅度 }J6 y NoXu  
amount of vote 拨款数额 $mxl&Qr>Q;  
amount payable 应付款额 ]] T,;|B  
amount receivable 应收款额 _FCg5F2U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~En]sj  
analysis 分析 MaZVGrcC  
ancillary risk 附属风险 hVNT  
annual account 周年帐目;周年帐目报表;年度决算;年结  Q!(qb  
annual accounting date 年结日期 lL,0IfC,  
annual allowance 每年免税额;年积金;年度津贴;年津 4'y@ne}g!  
annual balance 年度余额 1sq1{|NW~  
annual disposable income 每年可动用收入 #&Rx?V  
annual estimates 周年预算 N7!(4|14  
annual fee 年费 "(iQ-g Mm  
annual general meeting 周年大会 "}b/[U@>  
annual growth rate 年增率;每年增长率 usw(]CnH  
annual long-term supplement 长期个案每年补助金 !O4)Y M  
annual pensionable emolument 可供计算退休金的年薪 TiKfIv  
annual report 年报 h#Z~x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cvC 7#i[G  
annual return 周年报表;周年申报表;每年报税表格 @[#)zO  
Annual Return Rules 《周年报表规则》 esd9N'.Q*  
annual review of consumer prices 每年消费物价回顾 e 3TKg  
annual roll-forward basis 逐年延展方式 $49;\pBZl  
annual salary 年薪 #Eqx E o;  
annual statement 年度报表;年度决算表 6M[OEI5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s0'6r$xj  
annuitant 年金受益人 SP4(yJy&  
annuity 年金 P&Wf.qr{:  
annuity contract 年金合约 SmV}Wf  
annuity on human life 人寿年金 'jYKfq~_cJ  
antecedent debt 先前的债项 k/i&e~! \  
ante-dated cheque 倒填日期支票 xu@+b~C\  
anticipated expenditure 预期开支 .SDE6nvbW  
anticipated net profit 预期纯利 MC1&X'  
anticipated revenue 预期收入 >gDKkeLD  
anti-inflation measure 反通货膨胀措施 j2oU1' b  
anti-inflationary stance 反通货膨胀立场 p-h(C'PqF  
apparent deficit 表面赤字 #e[igxwi  
apparent financial solvency 表面偿债能力 $\L=RU!c}  
apparent partner 表面合伙人 gR wRhA/  
application for personal assessment 个人入息课税申请书 lr=quWDY  
application of fund 资金应用 !Y*O0_  
application to release as liquidator and to destruct the books of accounts and documents 7!~)a  
申请免除清盘人职务及毁灭帐簿与文件 u6 4{w,  
appointed actuary 委任精算师 p+CK+m   
appointed auditor 委任核数师;委任审计师 yY!@FGsA  
appointed trustee 委任的受托人 :M.]-+(  
appointer 委任人 I=;=;-  
apportioned pro rata 按比例分摊 ufN`=IJ%  
apportionment 分配;分摊 HBZtg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5>-~!Mg1  
apportionment formula 分摊方程式 ",]A.,  
apportionment of estate duty 遗产税的分摊 V=E5pB`Pr  
appraisal 估价;评估 j3fq}>=  
appreciable growth 可观增长 B %  
appreciable impact 显着影响 C\* 0621  
appreciable increase 可观增长 OKnpG*)u=g  
appreciation 增值;升值 &<# ,J4  
appreciation against other currencies 相对其他货币升值 Hi&bNM>?O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 54Vb[;`Kkb  
appreciation tax 增值税 !3\( d{  
appropriation 拨款;拨用;拨付 ySH io;g9  
appropriation account 拨款帐目 ~I@ % ysR  
Appropriation Bill 拨款法案 vAtR\ Vh  
appropriation-in-aid system 补助拨款办法 Er|j\(jM  
approved assets 核准资产 >iI_bcqF  
approved basket stock 认可一篮子证券 eY_BECJ+OO  
approved budget 核准预算  /EwNMU*6  
approved charitable donation 认可慈善捐款 #yOeL3|b'  
approved charitable institution 认可慈善机构 /U="~{*-R  
approved currency 核准货币;认可货币 \F<C$cys\  
approved estimates 核准预算 Wv30;7~  
approved estimates of expenditure 核准开支预算 nbBox,zW  
approved overseas insurer 核准海外保险人 =_[Ich,}  
approved overseas trust company 核准海外信托公司 `&J=3x  
approved pooled investment fund 核准汇集投资基金 r|3<UR%  
approved provident fund scheme 认可公积金计划 3u'@anre  
approved provision 核准拨款 x";4)u=  
approved redeemable share 核准可赎回股份 BLb'7`t  
approved regional stock 认可地区性证券 Ju_(,M-Vgr  
approved retirement scheme 认可退休金计划 b7HT<$Wg  
approved subordinated loan 核准附属贷款 UZo[]$"Q`  
arbitrage 套戥;套汇;套利 8< z   
arbitrageur 套戥者;套汇者 @"afEMd  
arbitrary amount 临时款项 \o5/, C  
arrangement 措施;安排;协定 *a` _,Q{x  
arrears 欠款 3*e )D/lm  
arrears of pay 欠付薪酬 21hTun"W  
arrears of revenue 逾期未收税款;逾期未收的帐项 uC?/p1  
articles of association 组织章程;组织细则;组织章程细则 j^ttTq|l  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 hne}G._b  
ascertainment of profit 确定利润 JR|P]}  
"Asia Clear" “亚洲结算系统” LGWQBEXw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T/q*k)IoR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4TcW%  
Asian Development Fund [ADF] 亚洲发展基金 j^D/ ,SW  
Asian dollar bond 亚洲美元债券 =!=DISPo  
Asian dollar market 亚洲美元市场 D;Y2yc[v  
Asian dollar rate 亚洲美元利率 hmv*IF.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D\  P-|}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  sM9NHwg  
asked price 沽盘;喊价;索价;卖方报价 GX N:=  
assessable income 应评税入息 $~r=I[5'(  
assessable loss 应评税亏损 XW*d\vDun  
assessable profit 应评税利润 1(/rg  
assessable value 应评税值 }LX.gm  
assessed profit 估定利润 ) Hqn  
assessed value 经评估价值 P]4@|u;=6[  
assessment 评税;评定;估价;评税单 (!T\[6  
assessment number 评税编号;估价编号 fKa]F`p_h  
assessment of additional tax 补加税评税 VKy3tW/_&  
assessment of performance 业绩评估;实绩评价 SKVQ !^o  
Assessor 评税主任 Cil1wFBb  
asset price bubbles 资产价格泡沫 $ 3R5p  
asset-backed securities 具资产保证的证券 xS_tB)C  
assets accretion 资产增值 ;eP. B/N  
assets and liabilities 资产与负债 nDXy$f8  
assets betterment statement 资产递增表;资产改进表 Suk;##I  
assets lending 实物放款;有抵押贷款 |q 0iX2W  
assets of the company passing on the death 死者去世时转移的公司资产 qO>A 6  
assets pledged as security for liabilities 用作负债抵押的资产 rM20Y(|  
assets portfolio 资产投资组合 }5y ]kn  
assets price 资产价格 =l%|W[OO  
assets quality 资产质素 D/tFN+|P  
assets realization 资产变现 r,ep{ p  
assets refinancing arrangement 资产再集资安排 2&:nHZ)  
assets securitization 资产证券化 Rc~63![O.  
assets situated outside Hong Kong 在香港以外地方的资产 ,772$7x  
assets stripping 削减资产;拆卖资产 "=UhTE  
assets value 资产值 |w.5*]?H  
assignee 承让人 +\Je B/F  
assignment 转让;转让书;转让契 _x<7^^VT  
assignment of interest 权益转让 0fx.n  
assignment of letters patent and trade mark 专利证书及商标转让 kQ.3J.Q5  
assignment of property 物业转让;物业转让书 !D 9V9p  
assignment right 转让权 =]-D_$S~  
assignor 转让人 uD:tT ~  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &FDWlrG g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }1YQ?:@  
associate member 附属会员 'l._00yu  
associated body corporate 相联法人团体 _@sSVh$+  
associated company 相联公司;联属公司 27UnH: =  
associated corporation 相联法团 %kiPE<<x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6{2 9cX.  
公认会计师公会〔英国〕 \C`2z]V%  
Association of Futures Exchange Brokers 香港期货经纪协会 8o,"G}Hjk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 CPu~^ik  
association of underwriters 承保人组织 `YK#m4gc  
assumption of control 接管 0|~3\e/QV  
assurance 担保;保险;转易;转易书 m"~),QwF9  
assurance of interest 权益的转易 ?I 7hbqQd  
at 19XX price 按一九XX年价格计算 C oO0~q  
at a discount 按赔价计算;按贴水价格计算;打折扣 Ml+O - 3T  
at a premium 按溢价计算;按升水价格计算 Ce_l\J8G  
at call 通知付款;按通知 3$ BYfI3H  
at constant market price 按固定市价计算 j8ag}%  
at constant price 按固定价格计算 zG~nRt{4  
at cost 按成本计算 $!:xjb  
at current market price 按当时市价计算;按现时市价计算 Wq*W+7=.  
at current price 按当时价格计算;按现时价格计算 FMAt6HfU  
at factor cost 按要素成本计算;按生产要素成本计算 n#)kvr  
at money-of-the-day price 按付款当日价格计算 jn>RE   
at or better 按指定或较佳价位〔买卖指令〕 0zXF{5Up  
at par 按面值计算;平价 ljjnqQ%  
at sight 见票即付 t<znz6  
at the close 按收市盘 }E\u2]  
at the opening 按开市盘 TuzH'F  
attestation 见证;见证条款 ;V4f6[<]'z  
at-the-money option 平价期权 s6_[H  
attorney 受权人;受托代表人 E=l^&[dIl  
attornment 新拥有人承认书 LZA pz}  
attributable profit 可归属利润 "@ @Z{  
attributable share value 可归属股份价值 o*s3"Ib  
Auckland Stock Exchange 奥克兰证券交易所 qr?RU .W  
auction 拍卖 C8 "FTH'  
auctioneer 拍卖商 7 JVonruaR  
audit 审计;核数 X=pPkgW  
Audit Commission 审计署 E7|P\^}m(f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RU,!F99'1  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 )5ISkbsxD  
audit review 帐目审查 usI$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~)iQbLI  
audited account 审计帐目;经审计的帐目 G!w?\-  
audited annual account 经审计的周年帐目 ;Y`k-R:E6A  
audited balance sheet 经审计的资产负债表 X8(WsN  
auditor 核数师;核数主任;审计师 )[5.*g@  
auditor's certificate 核数师证明书;审计师证明书 f=nVK4DuZ  
auditor's report 核数师报告;审计师报告 ~9dAoILrl  
Aussie bond 澳元债券 a9TKp$LP`  
austerity budget 紧缩预算 Z;J{&OJ3qM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1fU~&?&-u  
Australia All Ordinaries Index 澳洲所有普通股票指数 '0/[%Q  
Australian Dollar [AUD] 澳元 %ysf FE  
Australian Options Market 澳大利亚期权市场 ri1:q.:I]  
Australian Securities Commission 澳洲证券事务监察委员会 TS;?>J-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [^A>hs*  
Australian Stock Exchange 澳大利亚证券交易所 p`3$NCJN  
Austrian Schilling [ATS] 奥地利先令 *\F,?yU  
authentication 认证;鉴证 l*n4d[0J  
authority to purchase 委托购买证;委购书 /SQ1i}%  
authorization 认可;核准;授权;授权书 uzWz+atH  
authorization by direction 指示授权 G>0 hi1  
authorization by instruction 指令授权 [USE&_RN  
authorization by warrant 令状授权 u YJL^I8M'  
authorization of unit trust 单位信托的认可 [7gwJiK  
authorized agent 指定代理人 + xRSd *  
authorized capital 法定资本 gqan]b_  
authorized clerk 出市员 ^ot9Q  
authorized dealer 认可交易商 '1Q [&  
authorized financial institution 认可财务机构 =bB7$#al  
authorized fund 认可基金 73kL>u  
authorized fund house 获授权的基金公司;认可基金公司 v(z2,?/4  
authorized institution 认可机构 ?$AWY\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~[4zm$R^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  g=x1}nm  
authorized insurer 获授权保险人;获认可承保人 [;hCwj#  
authorized investment 特准投资项目 SDICN0X*  
authorized person 获授权人 +@5*_n\e`  
authorized representative 获授权代表 y7Sj^muBY  
authorized share capital 法定股本 m6M:l"u  
automated quotation system 自动报价系统 ^ l9NF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @2)ImgK[  
自动交易系统〔香港期货交易所有限公司〕 xzTF| Z\  
automatic adjustment mechanism 自动调整机制 [49Ae2W`  
automatic adjustment system 自动调整系统 z7um9g  
Automatic Clearing House 自动票据交换所 # dxS QmG  
automatic exchange rates accumulation system 自动化汇率累集系统 #gY|T|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 APT /z0X>  
automatic teller machine [ATM] 自动柜员机 :_"%o=  
autopay 自动转帐 9!|+GIjn  
available assets 可用资产 .q9wyVi7GI  
available fiscal reserve 现存财政储备 ~Y'j8W  
available profit 可用利润 YR}By;Bq  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 L% ?3VW  
average 平均;平均数;海损  F5FzT^  
average basic salary 平均基本薪金 6b9 &V`  
average consumer expenditure 平均消费开支;一般消费开支 *q |3QHZ  
average cost 平均成本 mY !LGN  
average cost of land production 增辟土地平均成本 %H'*7u2  
average daily turnover 平均每日成交额 `<^1Ik[g  
average daily wage rate 平均每日工资率 LX_{39?<{  
average expenditure pattern 平均开支模式 3Y+ bIz!  
average growth rate 平均增长率 =Frbhh57  
average net fixed assets 固定资产平均净值 O)Mf/P'  
average of relatives 相对价格平均数 yCG<qQz  
average price 平均价格 e3b|z.^8  
average propensity to consume 平均消费倾向;一般消费倾向 6`l7saHXE  
average propensity to save 平均储蓄倾向;一般储蓄倾向 s;4r)9Uvx  
average rate 平均率 }MV=I$S2U  
average revenue 平均收入;平均收益 a5xmIp@6  
average stock 平均库存;平均存货 cPm-)/E)i  
average yearly rent 平均年租 OGqsQ  
avoidance of double taxation 避免双重课税 8Q Nd t  
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 Hz6yy*  
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