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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: eKP >} `  
A share A股;甲类股份 ,|f=2t+5X  
abatement of tax 减税;减扣免税额 9^^\Z5  
ABN AMRO Bank N.V. 荷兰银行 x ]VycS  
above-the-line expenditure 线上项目支出;经常预算支出 B"v*[p?  
above-the-line receipt 线上项目收入;经常预算收入 mbAzn  
ABSA Asia Limited 南非联合亚洲有限公司 R0M>'V?e  
absolute change 绝对数值变更 O!PGZuF  
absolute expenditure 实际开支 U" @5R[=F-  
absolute guideline figure 绝对准则数字 pIIp61=$  
absolute interest 绝对权益 zDg*ds\  
absolute order of discharge 绝对破产解除令 gd[muR ~  
absolute profit margin 绝对利润幅度 l_yy;e  
absolute value 实值;绝对值 F,YP Il  
absolutely vested interest 绝对既得权益 <B%wq>4S  
absorbed cost 已吸收成本;已分摊成本 j'*.=cwsp  
absorption 吸收;分摊;合并 Ioe.[&o6B  
absorption rate 吸收率;摊配率;分摊率 ]xf89[;0  
ACB Finance Limited 亚洲商业财务有限公司 \m`IgP*  
acceptable form of reciprocity 合理的互惠条件 ErN[maix#  
acceptable rate 适当利率;适当汇率 ' !huU   
acceptance agreement 承兑协议 hLfWDf*T|  
acceptance for honour 参加承兑  2  
acceptor 承兑人;接受人;受票人 _Q:ot'(~0-  
acceptor for honour 参加承兑人 P]"@3Z&w  
accident insurance 意外保险 ?;=7{E j  
Accident Insurance Association of Hong Kong 香港意外保险公会 7L+Wj }m  
accident insurance scheme 意外保险计划 *wAX&+);  
accident year basis 意外年度基准 E[hSL#0  
accommodation 通融;贷款 do`'K3a"  
accommodation bill 通融票据;空头票据 }51QUFhL0  
accommodation party 汇票代发人 ^uo,LTq+  
account balance 帐户余额;帐户结余 padV|hF3(e  
account book 帐簿 YBY;$&9  
account collected in advance 预收款项 6cg,L:j#  
account current book 往来帐簿 9u~C?w  
account of after-acquired property 事后取得的财产报告 L^u|= 9  
account of defaulter 拖欠帐目 zt2#K  
account payable 应付帐款 H28-;>'`  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 M"mvPr9  
account receivable 应收帐款 +:m)BLA4l  
account receivable report 应收帐款报表 VI3fvGHat{  
account statement 结单;帐单;会计财务报表  [6@bsXiw  
account title 帐户名称;会计科目 tzl,r"k3  
accountant's report 会计师报告 i K@RQi  
Accountant's Report Rules 会计师报告规则 pg!mOyn  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .aL%}`8l?  
Accounting Arrangements 《会计安排》 E; yr46  
accounting basis 会计基础 2w8YtM3+"z  
accounting by Official Receiver 破产管理署署长呈交的帐目 FoIK, MdJ  
Accounting Circular 《会计通告》 =}ZY`O*/  
accounting class 会计类别 Z=hn }QY.(  
accounting date 记帐日期;会计结算日期 !'\(OFv9Im  
accounting for money 款项核算 r:xg#&"*  
Accounting Officer 会计主任 \>T1&JT  
accounting period 会计报告期;会计期 ]Y & 2&  
accounting policy 会计政策;会计方针 z@~Z Mk  
accounting practice 会计惯例 8<Nz34Y  
accounting principle 会计准则 "= s dn  
accounting record 会计记录 d+Mogku2  
accounting report 会计报告 *{JD= ua  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w8>lWgN  
Accounting Society of China 中国会计学会 7d{xXJ-  
accounting statement 会计报表 Yy!G?>hC  
accounting system 会计制度;会计系统 n n[idw  
accounting transaction 会计事项;帐务交易 E.'6p \  
accounting treatment 会计处理 .K940& Ui  
accounting year 会计年度 )p!") :'fv  
accretion 增值;添加 >yyu:dk-;  
accrual 应计项目;应累算数目 &xj40IZ  
accrual basis 应计制;权责发生制 4YOLy\"S  
accrual basis accounting 应计制会计;权责发生制会计 WbFCj0  
accrue 应累算;应计 <q MX,h2  
accrued benefit 应累算利益 NVVAh5R  
accrued charges 应计费用 3F6'3NvVc2  
accrued cumulative preference share dividend 应累算的累积优先股股息 YC{7;=P f  
accrued expenses 应累算费用 Vg (p_k45`  
accrued interest payable 应付利息;应计未付利息 | rpMwkR  
accrued interest receivable 应收利息;应计未收利息 9( &$Gwi  
accrued right 累算权益 ,gP;XRe1  
accruing profit 应累算的利润 .>`7d=KT  
accumulated fiscal reserve 累积财政储备 R]kH$0`  
accumulated profit 累积利润;滚存溢利 oW7;t  
accumulated reserve 累积储备 N9c#N%cu  
accumulation of surplus income 累积收益盈余 T~>&m~} +  
acquired assets 既得资产 U:/_T>f%  
acquisition 收购;购置;取得 {YzpYc1  
acquisition cost 购置成本 J(~xU0gd'  
acquisition expenses 购置费用 cP21x<n  
acquisition of 100% interest 收购全部股权 TDtHR hq7  
acquisition of control 取得控制权 EY1L5 Ba.  
acquisition of fixed assets 购置固定资产 Rlr[uU_  
acquisition of shell “买壳” Yk4ah$}%-^  
acquisition price 收购价 ht:L L#b*(  
act of God 天灾 ,! ~U5~  
acting partner 执事合伙人 4[0.M  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ']Km%uwL  
active partner 积极参与的合伙人 8W.-Y|[5?  
active trading 交投活跃 [xs`Pi  
actual circulation 实际流通 jaTCRn3|<  
actual cost 实际成本 ZDr TPnA[  
actual expenditure 实际开支;实际支出 *!EHs04  
actual income 实际入息;实际收入;实际收益 H]lD*3b  
actual market 现货市场  GwD"j]  
actual price 现货价;实际价格 7 dG_E]&  
actual profit 实际利润 TI'~K}Te  
actual quotation 实盘;实际价位;实际报价 $EG<LmC-Q  
actual year basis 按实际年度计算 _i"[m(ABj1  
actuals 实货 %D^j7`Z  
actuarial investigation 精算调查 :)e/(I]  
actuarial principle 精算原则 [s!cc:JR  
actuarial report 精算师报告 )o_$AbPt  
Actuarial Society of Hong Kong 香港精算学会 87V XVI  
actuarial valuation 精算师估值 }>Lz\.Z/+[  
actuary 精算师 ku5g`ho  
ad referendum agreement 暂定协议;有待覆核的协定 z:$TW{%M  
ad valorem duty 从价税;按值征税 P[cGCmM  
ad valorem duty system 从价税制 YAF0I%PYU  
ad valorem fee 从价费 "jl`FAu)q  
ad valorem tariff 从价关税 :n?}G0y  
additional allowance 额外免税额 !P)7t`X  
additional amount for unexpired risk 未过期风险的额外款额 k|^nrjStC  
additional assessable profit 补加应评税利润 `^E(P1oJ3  
additional assessment 补加评税 5.)/gK2$  
additional commitment 额外承担 )\0c2_w>  
additional commitment vote 额外承担拨款 j%&^qD,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iQaFR@  
additional dependent parent allowance 供养父母额外免税额 f1VA61z{)  
additional provision 额外拨款 20uR?/|@  
additional stamp duty 附加印花税 "Zicac@N  
additional tax 补加税罚款;补加税款 [C~{g#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M#>f:_`<  
adjudged bankrupt 被裁定破产 M8lR#2n|  
adjudicated bankrupt 裁定破产人 LYiz:cQh  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 zPoIs @  
adjudication of bankruptcy 裁定破产;宣告破产 z3}4 +~~  
adjudication of insolvency 裁定无力偿还债务 xZ"kJ'C4}  
adjusted actual 经调整的实数;调整后的实数 ~Urj:l  
adjusted current assets 经调整的流动资产;调整后的流动资产 yYTiAvN  
adjusted figure 经调整的数字;调整后的数额 ">RDa<H]  
adjusted liabilities 经调整的负债;调整后的负债 o;:a6D`   
adjusted loss 经调整的亏损;调整后的亏损 7~q'3 N  
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 Z.0^:rVp~  
adjusted profit 经调整的利润;调整后的利润 >G+?X+9  
adjusted surplus 经调整的盈余额;调整后的盈余额 *SZ*S %oS3  
adjusted value 经调整的价值;调整后的价值 iNs  
adjustment 调整;修订;理算〔保险〕 hAZ"M:f  
adjustment centre 调剂中心 :@X@8j":  
adjustment lag 调整过程的时间差距;调整时差 8eoDE. }  
adjustment mechanism 调整机制 #P6;-d@a  
adjustment of loss 亏损调整 {=d\t<p*n  
adjustment process 调整过程;调整程序 58My6(5y  
adjustment range 调整幅度 v4< x 4  
administered exchange rate 受管制汇率 /SD2e@x{U  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e{9(9qE"  
administration expenses 行政费用 A d7=JzV  
administration fee 手续费;行政费 [ !:.9  
administration in bankruptcy 破产管理 Hv>Hz*s_I  
administration order 遗产管理令 G#0 4h{  
administrator 管理人;遗产管理人 M:(k7a+[^  
administrator of the estate 遗产管理人 1k>*   
admission of debt 债项承认书 71w$i 4  
admission of proof 接纳债权证明 \h"QgHzp  
advance 放贷款项;垫付款项;预支款项;预付款项 Im_`q\i  
advance account 暂支帐目;预付款帐户 MgLz:2 :F  
advance compensation 预付补偿金 N|1k6g=0  
advance from shareholder 股东垫款 !'C^qrh  
advance pending reimbursement 预支以待日后付还 i_&&7.  
advanced economy 先进经济体系 D &wm7,  
advancement 预付;预付财产 3C8'@-U  
advances warrant 垫款令 |v{ a5|<E  
advancing 贷出 r,b-c  
adverse balance 逆差 G>{;@u  
adverse exchange 逆汇 Rf\>bI<.  
advertisement addressed to shareholders 在报章刊登的致股东通告 )P.|Xk:r  
advice for collection 托收通知书 B|~\m ~  
advice of drawing 提款通知书;汇票通知书 D`.CXFI+U  
advice of payment 付款通知 NLF{W|X  
Advisory Committee [Securities and Futures Commission] |^@TA=_  
谘询委员会〔证券及期货事务监察委员会〕 uoKC+8GA  
Advisory Committee on Diversification 经济多元化谘询委员会 aARm nV  
affidavit 誓章;遗产申报誓章 U=%S6uL\bx  
affidavit of no receipt 述明无收款的誓章 fr\UX}o  
affiliate 联号;联营公司;附属公司 @,sg^KB  
affiliated company 附属公司;联号;联营公司 !/$BXUrd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5,qfr!hN,  
affordability 负担能力 ,[^P  
African Development Bank [AfDB] 非洲开发银行 X;p,Wq#D'  
after-acquired property 事后取得的财产 4//Ww6W:  
after-hours dealing 市后交易 4oOe  
after-tax profit 税后盈利;税后利润;税后溢利 58MBG&a%  
agency agreement 代理协议 g!%csf  
agency expenses 代理机构的开支 c66Iy"  
agency fee 代理费 :h3 Gk;u  
Agency Law 《代理法》 VxfFk4  
agent 代理人;承销人 7z6yn= B  
agent of company 公司代理人 c{#lKD<7  
agent's fee 代理人费;经纪费 82V xk  
aggregate 总计;总数;总体数字 eGLLh_V"  
aggregate amount 总款额;总额 z0Gh |N@)  
aggregate assets and liabilities 总体资产与负债 ^QV;[ha,o  
aggregate at constant price 按固定价格计算的总体数字 Qo{^jDe,c*  
aggregate demand 总需求 `)H.TMI   
aggregate gross position 总持仓量 =J?<M?ugf  
aggregate limit 总限额 4- 6'  
aggregate of salaries tax 合计薪俸税 12E@9s$Z  
aggregate performance 总体表现;总体业绩 +2W#= G  
aggregate supply 总体供应 %-T]!3"n  
aggregate surplus 总盈余 R{6.O+j`  
aggregate total 整体总额 Tj*zlb4  
aggregate value 总值;合计价值 .'7o,)pJ<  
aggregated basis 合计基准 dmrM %a}W-  
aggregated net chargeable income 合计应课税入息实额 <v[,A8Q  
aggregation 合并计算;合计;总和 y)#Ib*?  
aggregation of incomes of husband and wife 夫妇入息合并计算 :d!.E$S  
aggregation of property 财产的总和 J/wot,j^  
agio 差价;贴水 FAU^(]-5m  
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》 ;Z.}~d6>!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F+Lq  
《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》 i' |S g  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zYSXG-k  
《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》 haa [ob6T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~Cj+6CrT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FK={ %  
agreement for a settlement 授产协议 \&AmX8" [  
agreement for assignment 转让协议 6z=:x+m  
agreement for sale 售卖协议;买卖协议 iQin|$F_O  
agreement for sale and purchase 买卖协议 wTIOCj  
agreement for the payment of interest 支付利息协议 /2?GRwU~P  
agreement for the repayment of money 还款协议 w},k~5U^s  
agreement of reinsurance 再保险协议 0VsrAV0  
Agricultural Bank of China 中国农业银行 l!q i:H<=1  
air passenger departure tax 飞机乘客离境税 "W:'cIw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $o1G xz  
airport tax 机场税 bEy j8=P;  
alcohol duty 酒精税 <r 3F*S=  
alienation 让与;让渡;转让 S <|e/![@  
alimony 生活费;赡养费 0-4WLMx  
All Ordinaries Index [AOI] 所有普通股指数 ]rHdG^0uss  
all risks 全险;综合险 se$GE:hC1Q  
All Sales Record for Stock Market 《股票市场成交报告》 i':<Ro  
Allied Capital Resources Limited 新联财务有限公司 <(@m913|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )BS./zD*[<  
allocation letter 拨款信件 "2qp-'^[c  
allocation of fund 分配款项;预留款项 3=5+NJ'8  
allocation of profit 利润分配;溢利分配 `<Zp!Hl(j  
allocation warrant 拨款令 ]eP&r?B  
allotment 分配;配股 MF]s(7U4 `  
allotment notice 股份配售通知;配股通知 > -Jd@7-  
allotment of shares 股份分配 bv$)^  
allowable 可获宽免;免税的 $N5}N\C:a  
allowable business loss 可扣除的营业亏损 V!3O 1  
allowable expenses 可扣税的支出 /o![%&-l  
allowance 免税额;津贴;备抵;准备金 81H04L9K 7  
allowance for debts 债项的免税额 1c+[S]7rY  
allowance for depreciation by wear and tear 耗损折旧免税额 -Vt*(L  
allowance for funeral expenses 殡殓费的免税额 eSywWSdf0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =1yU& PJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 +&-/$\"  
allowance to debtor 给债务人的津贴 nvsuF)%9hZ  
alteration of capital 资本更改 Kv!CL9^LX7  
alternate trustee 候补受托人 )MW.Y  
amalgamation 合并 oXV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~n|*-rca  
ambit of charges 征税范围;收费范围 eH=lX9  
amended valuation 经修订的估值 3MiNJi#=2  
American Commodities Exchange 美国商品交易所 f#/v^Ql*  
American Express Bank Limited 美国运通银行 <q%buyQna  
American Stock Exchange 美国证券交易所 >K;p+( <6  
amortization 摊销 RP z0WP  
amount due from banks 存放银行同业的款项 O\B_=KWDO  
amount due from banks abroad 存放海外银行同业的款项 ;wgm 'jr  
amount due from holding companies 控股公司欠款 "DfvoQP  
amount due from local banks 存放本港银行同业的款项 `gD'q5.z;3  
amount due to banks 银行同业的存款 _~=X/I R  
amount due to banks abroad 海外银行同业的存款 , S}[48$  
amount due to holding companies 控股公司存款 x(5>f9bb  
amount due to local banks 本港银行同业的存款 UFm E`|le  
amount due to outport banks 外埠银行同业的存款 &D>e>]E|P  
amount for note issue 发行纸币的款额 |z Gwt Z  
amount of bond 担保契据的款额 70a7}C\/o  
amount of consideration 代价款额 "+r8izB  
amount of contribution 供款数额 7oh6G  
amount of indebtedness 负债款额  ]6W#P7  
amount of principal of the loan 贷款本金额 B.;/N220P  
amount of rates chargeable 应征差饷数额 .z7F58  
amount of share capital 股本额 >j_,3{eJ  
amount of sums assured 承保款额 TR5"K{WDx  
amount of variation 变动幅度 :_i1)4[!  
amount of vote 拨款数额 j!qO[CJJ  
amount payable 应付款额 ^'*9,.ltd  
amount receivable 应收款额 70mQ{YNN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B@=+Fg DD  
analysis 分析 \O^b|0zc  
ancillary risk 附属风险 D%Hz'G0|  
annual account 周年帐目;周年帐目报表;年度决算;年结 u==bLl=$  
annual accounting date 年结日期 ;:hyW,J  
annual allowance 每年免税额;年积金;年度津贴;年津 +JB. EW/  
annual balance 年度余额 S3`zB?7,  
annual disposable income 每年可动用收入 ke2'?,f  
annual estimates 周年预算 {1>V~e8t  
annual fee 年费 ?o"wyF A*  
annual general meeting 周年大会 2 Do^N5y  
annual growth rate 年增率;每年增长率 sr sDnf  
annual long-term supplement 长期个案每年补助金 8BhLO.(<O  
annual pensionable emolument 可供计算退休金的年薪 ;Q:^|Fw!F  
annual report 年报 yfnqu4Cn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +kd88Fx  
annual return 周年报表;周年申报表;每年报税表格 e$45OL  
Annual Return Rules 《周年报表规则》 Ma: xxsH.  
annual review of consumer prices 每年消费物价回顾 J}hi)k  
annual roll-forward basis 逐年延展方式 S`5^H~  
annual salary 年薪 r,A750P^  
annual statement 年度报表;年度决算表 b-@6w(j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `)*   
annuitant 年金受益人 T8JM4F  
annuity 年金 peY(4#  
annuity contract 年金合约 `QC{}Oo^  
annuity on human life 人寿年金 n1a;vE{!  
antecedent debt 先前的债项 \vs,$h  
ante-dated cheque 倒填日期支票 L8Z[Ly+_  
anticipated expenditure 预期开支 8tK8|t5+  
anticipated net profit 预期纯利 /KO!s,Nk  
anticipated revenue 预期收入 s{2BG9s  
anti-inflation measure 反通货膨胀措施 WhMr'l/e  
anti-inflationary stance 反通货膨胀立场 #^" \WG7{  
apparent deficit 表面赤字 -:Nowb  
apparent financial solvency 表面偿债能力 iKu[j)F  
apparent partner 表面合伙人 hT>h  
application for personal assessment 个人入息课税申请书 pj6Q0h)  
application of fund 资金应用 Ge8&_7  
application to release as liquidator and to destruct the books of accounts and documents xYtY}?!"  
申请免除清盘人职务及毁灭帐簿与文件 t IdH?x  
appointed actuary 委任精算师 'sn%+oN  
appointed auditor 委任核数师;委任审计师 #U{^L{1Gx  
appointed trustee 委任的受托人 <fCgU&  
appointer 委任人 t7H2z}06=h  
apportioned pro rata 按比例分摊 cmmH)6c>  
apportionment 分配;分摊 {l-,Jbfi`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KN'l/9.  
apportionment formula 分摊方程式 `^-?yu@  
apportionment of estate duty 遗产税的分摊 |qE"60&"}  
appraisal 估价;评估 1c(1YGuH  
appreciable growth 可观增长 n6ETWjP  
appreciable impact 显着影响 ^VR1whCrx  
appreciable increase 可观增长 _Z~wpO}/  
appreciation 增值;升值 f9cS^v_:  
appreciation against other currencies 相对其他货币升值 R|Z$aHQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E<1^i;F  
appreciation tax 增值税 U59uP 7n  
appropriation 拨款;拨用;拨付 is}o5\JEL  
appropriation account 拨款帐目 #r `hK)  
Appropriation Bill 拨款法案 5H1SC8+B,  
appropriation-in-aid system 补助拨款办法  (d |  
approved assets 核准资产 $h0]  
approved basket stock 认可一篮子证券 {6!Mf+Xq  
approved budget 核准预算 yK+76\} I  
approved charitable donation 认可慈善捐款 =3?t%l;n  
approved charitable institution 认可慈善机构 "Q`{+|'=E  
approved currency 核准货币;认可货币 wO@b=1j  
approved estimates 核准预算 rteViq+|.  
approved estimates of expenditure 核准开支预算 N{IY \/;\  
approved overseas insurer 核准海外保险人 ,--/oP  
approved overseas trust company 核准海外信托公司 &THM]3:  
approved pooled investment fund 核准汇集投资基金 0|nvi=4~e|  
approved provident fund scheme 认可公积金计划 /ZlW9|  
approved provision 核准拨款 8)&H=#E  
approved redeemable share 核准可赎回股份 mDC{c ?  
approved regional stock 认可地区性证券 w1F7gd  
approved retirement scheme 认可退休金计划 S U~vS   
approved subordinated loan 核准附属贷款 c|x:]W'ij  
arbitrage 套戥;套汇;套利 _- H uO/  
arbitrageur 套戥者;套汇者 RXkE"H{  
arbitrary amount 临时款项 [aU#"k)M  
arrangement 措施;安排;协定 (pm]U7  
arrears 欠款 e,>L&9] ZI  
arrears of pay 欠付薪酬 F=kD/GCB  
arrears of revenue 逾期未收税款;逾期未收的帐项 v)N8vFdd  
articles of association 组织章程;组织细则;组织章程细则 S])YU?e  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .J#xlOa-  
ascertainment of profit 确定利润 12])``9  
"Asia Clear" “亚洲结算系统” X&0m$x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x2ln$dSy7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 BP6;dF5 E  
Asian Development Fund [ADF] 亚洲发展基金 ',n;ag`c  
Asian dollar bond 亚洲美元债券 M6vW}APH[n  
Asian dollar market 亚洲美元市场 HdGAE1eU]}  
Asian dollar rate 亚洲美元利率 ,G S8Gu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BhJqMK>'S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d i`}Y&  
asked price 沽盘;喊价;索价;卖方报价 =L{lt9qQz  
assessable income 应评税入息 _SjS^z~  
assessable loss 应评税亏损 4NUCLr7Y  
assessable profit 应评税利润 7qt<C LJ  
assessable value 应评税值 |jJC~/WR  
assessed profit 估定利润 r.** z j  
assessed value 经评估价值 3Zs|arde2  
assessment 评税;评定;估价;评税单 zL5r8mD3  
assessment number 评税编号;估价编号 TD].*9  
assessment of additional tax 补加税评税 JXUnhjB,B  
assessment of performance 业绩评估;实绩评价 {g@Wd2-J}  
Assessor 评税主任 E&}r"rbI  
asset price bubbles 资产价格泡沫 ?/9]"HFHN  
asset-backed securities 具资产保证的证券 T5)Xl'Q  
assets accretion 资产增值 Kg=TPNf"$  
assets and liabilities 资产与负债 D Km`  
assets betterment statement 资产递增表;资产改进表 9Gfm?.O5  
assets lending 实物放款;有抵押贷款 s@OCj0'l  
assets of the company passing on the death 死者去世时转移的公司资产 X ~%I(?OX  
assets pledged as security for liabilities 用作负债抵押的资产 @y[Zr6\z  
assets portfolio 资产投资组合 aDb@u3X@  
assets price 资产价格 -`n>q^A7e  
assets quality 资产质素 quN7'5ZC[  
assets realization 资产变现 .21%~"dxJ  
assets refinancing arrangement 资产再集资安排 p<?~~7V  
assets securitization 资产证券化 4,tMaQ  
assets situated outside Hong Kong 在香港以外地方的资产 d%Jl9!u  
assets stripping 削减资产;拆卖资产 \O/" F;  
assets value 资产值 ,*Y*ov23aQ  
assignee 承让人 7)O?jc  
assignment 转让;转让书;转让契 5s8S;Pb]<  
assignment of interest 权益转让 3hab51J  
assignment of letters patent and trade mark 专利证书及商标转让 k:4 Z c3  
assignment of property 物业转让;物业转让书 >};,Byv!%  
assignment right 转让权 ~` @dI  
assignor 转让人 e'[T5HI  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *#;8mM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )|@b GEk  
associate member 附属会员 iN8?~T}w  
associated body corporate 相联法人团体 g4<%t,(88E  
associated company 相联公司;联属公司 'C+z  
associated corporation 相联法团 Qh%/{6(u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "5 PP<A,F(  
公认会计师公会〔英国〕 n{d}]V@  
Association of Futures Exchange Brokers 香港期货经纪协会 QG?7L_I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sqi~j(&\1  
association of underwriters 承保人组织 vD D !.i  
assumption of control 接管 m8n!<_NFt(  
assurance 担保;保险;转易;转易书 Y;6<AIx>  
assurance of interest 权益的转易 #QXv[%k  
at 19XX price 按一九XX年价格计算 $SSE\+|3  
at a discount 按赔价计算;按贴水价格计算;打折扣 pRx^O F(3  
at a premium 按溢价计算;按升水价格计算 OOQf a#~k  
at call 通知付款;按通知 gn1`ZYg  
at constant market price 按固定市价计算 O_K@\<;~  
at constant price 按固定价格计算 {R `IA|T#k  
at cost 按成本计算 /_@S*=T5  
at current market price 按当时市价计算;按现时市价计算 4A^hP![c#]  
at current price 按当时价格计算;按现时价格计算 7{RI`Er`  
at factor cost 按要素成本计算;按生产要素成本计算 Ev0GAc1  
at money-of-the-day price 按付款当日价格计算 p^Ca-+R3  
at or better 按指定或较佳价位〔买卖指令〕 Msn)jh  
at par 按面值计算;平价 fKOm\R47  
at sight 见票即付 7Ro7/PT (  
at the close 按收市盘 H$KE*Wwq  
at the opening 按开市盘 Fx4C]S  
attestation 见证;见证条款 ih.UzPg  
at-the-money option 平价期权 z{d],M  
attorney 受权人;受托代表人 T?!^-PD9*  
attornment 新拥有人承认书 ehtiu!Vk  
attributable profit 可归属利润 (M4~N)7<P5  
attributable share value 可归属股份价值 >C+0LF`U  
Auckland Stock Exchange 奥克兰证券交易所 (aVs p*E  
auction 拍卖 $5GvF1  
auctioneer 拍卖商 E}lU?U5i  
audit 审计;核数 a({qc0+UK  
Audit Commission 审计署 _DMj )enH"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c=I!?a"  
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〕 (6A>:_)  
audit review 帐目审查  twz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9<kKno  
audited account 审计帐目;经审计的帐目 ]w]Swt2n  
audited annual account 经审计的周年帐目 VXQS~#dQj  
audited balance sheet 经审计的资产负债表 T~s/@*y9  
auditor 核数师;核数主任;审计师 _bqiS]:  
auditor's certificate 核数师证明书;审计师证明书 "M v%M2'c  
auditor's report 核数师报告;审计师报告 _t6siB_u  
Aussie bond 澳元债券 THJ KuWy  
austerity budget 紧缩预算 cx|[P6d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j8zh^q  
Australia All Ordinaries Index 澳洲所有普通股票指数 -?e~dLu  
Australian Dollar [AUD] 澳元 )~_!u}+:(  
Australian Options Market 澳大利亚期权市场 Yk(OVl T  
Australian Securities Commission 澳洲证券事务监察委员会 Z%Y=Lx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L'6_~I  
Australian Stock Exchange 澳大利亚证券交易所 }1TfKS]m>  
Austrian Schilling [ATS] 奥地利先令 [ w  
authentication 认证;鉴证 MFX&+c  
authority to purchase 委托购买证;委购书 _S8]W !c  
authorization 认可;核准;授权;授权书 `PSr64h:D  
authorization by direction 指示授权 H`-%)c=  
authorization by instruction 指令授权 eG|e1tK+  
authorization by warrant 令状授权 j_&/^-;e  
authorization of unit trust 单位信托的认可 ^%M!!wlUH  
authorized agent 指定代理人 m{mK;D  
authorized capital 法定资本 + h`:qB  
authorized clerk 出市员 :|<D(YA  
authorized dealer 认可交易商 lcJ`OLG  
authorized financial institution 认可财务机构 )jR:\fe  
authorized fund 认可基金 vMzR3@4e  
authorized fund house 获授权的基金公司;认可基金公司 L45&O *%  
authorized institution 认可机构 I-kM~q_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U'";  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6TfL|W<  
authorized insurer 获授权保险人;获认可承保人 jt"p Js'  
authorized investment 特准投资项目 eWqJ2Tt  
authorized person 获授权人 vH# US  
authorized representative 获授权代表 "M7ry9dDH  
authorized share capital 法定股本 Lr)h>j6\  
automated quotation system 自动报价系统 L]9!-E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m4 E 6L  
自动交易系统〔香港期货交易所有限公司〕 mb0${n~fz  
automatic adjustment mechanism 自动调整机制 IL3,dad'^  
automatic adjustment system 自动调整系统 8PXleAn  
Automatic Clearing House 自动票据交换所 VOG DD@  
automatic exchange rates accumulation system 自动化汇率累集系统 $Y$!nPO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H\8i9RI  
automatic teller machine [ATM] 自动柜员机 +SPC@E_v  
autopay 自动转帐 -5p=gO  
available assets 可用资产 G8QJM0VpS  
available fiscal reserve 现存财政储备 GPP~*+n  
available profit 可用利润 QlJCdCSy  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "uGJ\  
average 平均;平均数;海损 J9/9k  
average basic salary 平均基本薪金 s]L`&fY]O  
average consumer expenditure 平均消费开支;一般消费开支 ?U|~h1   
average cost 平均成本 BTjF^&`  
average cost of land production 增辟土地平均成本 x9Gm)~  
average daily turnover 平均每日成交额 Ip8 Ap$  
average daily wage rate 平均每日工资率 *2 MUG h  
average expenditure pattern 平均开支模式 :U ?P~HI  
average growth rate 平均增长率 wH|\;M{0V1  
average net fixed assets 固定资产平均净值 @=Ly#HuUM  
average of relatives 相对价格平均数 umrRlF4M;  
average price 平均价格 <6dD{{J]>p  
average propensity to consume 平均消费倾向;一般消费倾向 jJ55Az?t:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rRT9)wDa  
average rate 平均率 b\=0[kBQw  
average revenue 平均收入;平均收益 ;a{ Dr  
average stock 平均库存;平均存货 >%#J8  
average yearly rent 平均年租 Zs+6Zd4f  
avoidance of double taxation 避免双重课税 (d#?\  
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 @|-ydm0  
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