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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: 9l,o P?  
A share A股;甲类股份 :EH=_"  
abatement of tax 减税;减扣免税额 R3! t$5HG  
ABN AMRO Bank N.V. 荷兰银行 i!cCMh8  
above-the-line expenditure 线上项目支出;经常预算支出 p7Cs.2>M>S  
above-the-line receipt 线上项目收入;经常预算收入 yN c2@  
ABSA Asia Limited 南非联合亚洲有限公司 KG@8RtHsQ  
absolute change 绝对数值变更 8f7>?BUS,  
absolute expenditure 实际开支 | 3%8&@ho  
absolute guideline figure 绝对准则数字 7|D+Ihy;  
absolute interest 绝对权益 oE~RyS X  
absolute order of discharge 绝对破产解除令 OTp]Xe/  
absolute profit margin 绝对利润幅度 6#yUc_5 \  
absolute value 实值;绝对值 j4b4!^fV  
absolutely vested interest 绝对既得权益 AEuG v}#  
absorbed cost 已吸收成本;已分摊成本 )i<j XZ:O  
absorption 吸收;分摊;合并 eq"]%s  
absorption rate 吸收率;摊配率;分摊率 Ug`djIL  
ACB Finance Limited 亚洲商业财务有限公司 ^&)|sP  
acceptable form of reciprocity 合理的互惠条件 b2]Kx&!  
acceptable rate 适当利率;适当汇率 jIF |P-  
acceptance agreement 承兑协议 qNr} \J|  
acceptance for honour 参加承兑 {U1m.30n  
acceptor 承兑人;接受人;受票人 XM}hUJJW  
acceptor for honour 参加承兑人 l]cFqL p  
accident insurance 意外保险 to\N i~a&  
Accident Insurance Association of Hong Kong 香港意外保险公会 - DCbko  
accident insurance scheme 意外保险计划 o.\oA6P_  
accident year basis 意外年度基准 !wp3!bLp  
accommodation 通融;贷款 <1 pEwI~  
accommodation bill 通融票据;空头票据 }i2V.tVB-  
accommodation party 汇票代发人 E e]-qN*8  
account balance 帐户余额;帐户结余 5?L<N:;J_  
account book 帐簿 KU;9}!#  
account collected in advance 预收款项 d1kJRJ   
account current book 往来帐簿 xCKRxF  
account of after-acquired property 事后取得的财产报告 0g\(+Qg^  
account of defaulter 拖欠帐目 WKU=.sY  
account payable 应付帐款 SB7c.H,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >Se,;cB'/]  
account receivable 应收帐款 [:V$y1  
account receivable report 应收帐款报表 %UM *79  
account statement 结单;帐单;会计财务报表 _~pbqa,  
account title 帐户名称;会计科目 5PW^j\G-f  
accountant's report 会计师报告 rGkyGz8>  
Accountant's Report Rules 会计师报告规则 =mGez )T5\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 uGt-l4  
Accounting Arrangements 《会计安排》 T>GM%^h,7-  
accounting basis 会计基础 XUw/2"D'?  
accounting by Official Receiver 破产管理署署长呈交的帐目 e|9 A716x  
Accounting Circular 《会计通告》 _ J[  
accounting class 会计类别 #[a*rD%m  
accounting date 记帐日期;会计结算日期 |)81Lz  
accounting for money 款项核算 {iLT/i%  
Accounting Officer 会计主任 !Uc T RI  
accounting period 会计报告期;会计期 d7i]FV  
accounting policy 会计政策;会计方针 X7 w Ky(g  
accounting practice 会计惯例 qFNes)_r  
accounting principle 会计准则 2 FFD%O05  
accounting record 会计记录 05k0n E  
accounting report 会计报告 ?rIx/>C9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g ci    
Accounting Society of China 中国会计学会 ]_f<kW\1*  
accounting statement 会计报表 2m[<]$  
accounting system 会计制度;会计系统 6R5Qy]]E  
accounting transaction 会计事项;帐务交易 Lp7SLkwh3M  
accounting treatment 会计处理 m`_ONm'T&  
accounting year 会计年度 4aY|TN/|  
accretion 增值;添加 C $JmzrE  
accrual 应计项目;应累算数目 "nWw;-V}}  
accrual basis 应计制;权责发生制 ERt{H3eCcJ  
accrual basis accounting 应计制会计;权责发生制会计 q]M0md  
accrue 应累算;应计 X76e&~  
accrued benefit 应累算利益 }T$p)"  
accrued charges 应计费用 ~,~eoW7  
accrued cumulative preference share dividend 应累算的累积优先股股息 k'"%.7$U!  
accrued expenses 应累算费用 {GO#.P"  
accrued interest payable 应付利息;应计未付利息 +{U cspqM  
accrued interest receivable 应收利息;应计未收利息 9mFE?J  
accrued right 累算权益 63A.@mL  
accruing profit 应累算的利润 Yrn)VV[)h  
accumulated fiscal reserve 累积财政储备 \15nS B  
accumulated profit 累积利润;滚存溢利 {V-v-f  
accumulated reserve 累积储备 [PM4k0YC8  
accumulation of surplus income 累积收益盈余 J")#I91  
acquired assets 既得资产 ^VACf|0  
acquisition 收购;购置;取得 eIo7F m  
acquisition cost 购置成本 "T"h)L<  
acquisition expenses 购置费用 ##o#eZq:"  
acquisition of 100% interest 收购全部股权 veRm2 LSP  
acquisition of control 取得控制权 9M9?%N:ra  
acquisition of fixed assets 购置固定资产 -tNUMi'  
acquisition of shell “买壳” T n}s*<=V  
acquisition price 收购价 |&[EZ+[  
act of God 天灾 6_ow%Rx~F  
acting partner 执事合伙人 @gtQQxf"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 pBPl6%C.X-  
active partner 积极参与的合伙人 !3v1bGk  
active trading 交投活跃 5BJmA2L  
actual circulation 实际流通 e,5C8Q`Z  
actual cost 实际成本  {>%&(  
actual expenditure 实际开支;实际支出 ~WN:DXn  
actual income 实际入息;实际收入;实际收益 Ydy9  
actual market 现货市场 ss e.*75U  
actual price 现货价;实际价格 $a %MOKr  
actual profit 实际利润 FkRo _?  
actual quotation 实盘;实际价位;实际报价 wuqJr:q*#  
actual year basis 按实际年度计算 &=k,?TJO>  
actuals 实货 =kqt   
actuarial investigation 精算调查 fg{n(TE"8  
actuarial principle 精算原则 X~i<g?]  
actuarial report 精算师报告 hiw|2Y&`  
Actuarial Society of Hong Kong 香港精算学会 _Y[bMuUb=  
actuarial valuation 精算师估值 [66! bM&  
actuary 精算师 (%:c#;#  
ad referendum agreement 暂定协议;有待覆核的协定 9<)NvU^-r  
ad valorem duty 从价税;按值征税 (Clkv  
ad valorem duty system 从价税制 -B\HI*u  
ad valorem fee 从价费 zkdetrR  
ad valorem tariff 从价关税 c7E11 \%&Z  
additional allowance 额外免税额 OaZQ7BGq  
additional amount for unexpired risk 未过期风险的额外款额 3<zp  
additional assessable profit 补加应评税利润 * +wW(#[  
additional assessment 补加评税 a -moI+y  
additional commitment 额外承担 2,P^n4~A?w  
additional commitment vote 额外承担拨款 L z1ME(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UOmY-\ &c  
additional dependent parent allowance 供养父母额外免税额 Q?/o%`N  
additional provision 额外拨款 7fX<511(  
additional stamp duty 附加印花税 =iD 3Yt  
additional tax 补加税罚款;补加税款 13=.H5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <V6VMYXY4  
adjudged bankrupt 被裁定破产 wsVV$I[2  
adjudicated bankrupt 裁定破产人 @{pLk4E  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ji 0 tQV  
adjudication of bankruptcy 裁定破产;宣告破产 FjI`uP  
adjudication of insolvency 裁定无力偿还债务 ,<p}o\6  
adjusted actual 经调整的实数;调整后的实数 u4|$bbig  
adjusted current assets 经调整的流动资产;调整后的流动资产 y<bDTeoo  
adjusted figure 经调整的数字;调整后的数额 Iy3GE[  
adjusted liabilities 经调整的负债;调整后的负债 (/*]?Ehd  
adjusted loss 经调整的亏损;调整后的亏损 lo!+f"7ym\  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 dmN&+t  
adjusted profit 经调整的利润;调整后的利润 AjgF6[B  
adjusted surplus 经调整的盈余额;调整后的盈余额 [=^3n#WW  
adjusted value 经调整的价值;调整后的价值 aCLqk'  
adjustment 调整;修订;理算〔保险〕 mju>>\9  
adjustment centre 调剂中心 Nl(3Xqov  
adjustment lag 调整过程的时间差距;调整时差 fe#\TNeQJ[  
adjustment mechanism 调整机制 D+7Rz_=  
adjustment of loss 亏损调整 yq iq,=OvP  
adjustment process 调整过程;调整程序 qc~iQSI  
adjustment range 调整幅度 U2~kJ  
administered exchange rate 受管制汇率 !o[7wKrXb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d6sye^P  
administration expenses 行政费用 {Fe[:\  
administration fee 手续费;行政费 VgC2+APg  
administration in bankruptcy 破产管理 p`#R<K  
administration order 遗产管理令 M|(Q0 _8  
administrator 管理人;遗产管理人 q,U+qt  
administrator of the estate 遗产管理人 f! .<$ih  
admission of debt 债项承认书 _aMPa+D=P  
admission of proof 接纳债权证明 %\Mo-Ow!\  
advance 放贷款项;垫付款项;预支款项;预付款项 6;qy#\}2  
advance account 暂支帐目;预付款帐户 r s?R:+  
advance compensation 预付补偿金 Y,e B|  
advance from shareholder 股东垫款 0|\$Vp  
advance pending reimbursement 预支以待日后付还 ~PahoRS  
advanced economy 先进经济体系  \qK&q  
advancement 预付;预付财产 ?vHU #  
advances warrant 垫款令 wtV#l4  
advancing 贷出 X<; f  
adverse balance 逆差 g]yBA7/S"  
adverse exchange 逆汇 yU}qOgXx  
advertisement addressed to shareholders 在报章刊登的致股东通告 8d-t|HkN  
advice for collection 托收通知书 1"M]3Kl  
advice of drawing 提款通知书;汇票通知书 :e%Pvk  
advice of payment 付款通知 1!T1Y,w  
Advisory Committee [Securities and Futures Commission] YNj`W1  
谘询委员会〔证券及期货事务监察委员会〕 {9aE5kR  
Advisory Committee on Diversification 经济多元化谘询委员会 =;&yd';k  
affidavit 誓章;遗产申报誓章 0aa&m[Mk  
affidavit of no receipt 述明无收款的誓章 tWa) _y  
affiliate 联号;联营公司;附属公司 \1 &,|\E#  
affiliated company 附属公司;联号;联营公司 _v=SH$O+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Q=20IQp  
affordability 负担能力 pKrN:ExB"\  
African Development Bank [AfDB] 非洲开发银行 58J}{Req  
after-acquired property 事后取得的财产 E6gI,f/p0X  
after-hours dealing 市后交易 ]Y8<`;8/  
after-tax profit 税后盈利;税后利润;税后溢利 W+X6@/BO  
agency agreement 代理协议 t9:0TBt-[  
agency expenses 代理机构的开支 B[-v[K2  
agency fee 代理费 *zL}&RUKM  
Agency Law 《代理法》 oVe|M ss6  
agent 代理人;承销人 Zt.|oYH$  
agent of company 公司代理人 /& +tf*  
agent's fee 代理人费;经纪费 ;^I*J:]  
aggregate 总计;总数;总体数字 s '\Uap  
aggregate amount 总款额;总额 -f>%+<k=  
aggregate assets and liabilities 总体资产与负债 s;vHPUB\n  
aggregate at constant price 按固定价格计算的总体数字 vf%&4\ib  
aggregate demand 总需求 ,.1Psz^U  
aggregate gross position 总持仓量 0h\smqm  
aggregate limit 总限额 -Z Ugx$  
aggregate of salaries tax 合计薪俸税 CxG#"{&  
aggregate performance 总体表现;总体业绩 vucxt }Ti  
aggregate supply 总体供应 Om@C X<(9C  
aggregate surplus 总盈余 :GP]P^M;G@  
aggregate total 整体总额  K;z7/[%  
aggregate value 总值;合计价值 Uu(SR/R}  
aggregated basis 合计基准 V<uR>TD(  
aggregated net chargeable income 合计应课税入息实额 o-OHjFfB  
aggregation 合并计算;合计;总和 iv;Is[<o  
aggregation of incomes of husband and wife 夫妇入息合并计算 M`i\VG  
aggregation of property 财产的总和 >P @H#=  
agio 差价;贴水 \EtQ5T*u  
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》 a^zibPG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MgrLSKLT  
《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》 $$5aUI:$~$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @A89eZbW  
《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》 <\ :Yk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gPsi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8Sh54H  
agreement for a settlement 授产协议 YccH+[X;  
agreement for assignment 转让协议 H'HA+q  
agreement for sale 售卖协议;买卖协议 j<@lX^  
agreement for sale and purchase 买卖协议 s`'{I8'p/  
agreement for the payment of interest 支付利息协议 ?Yk.$90  
agreement for the repayment of money 还款协议 ?>rW>U6:P  
agreement of reinsurance 再保险协议 ~W+kiTsD?  
Agricultural Bank of China 中国农业银行  &NK,VB;  
air passenger departure tax 飞机乘客离境税 S4Ww5G?.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &*G #H~\  
airport tax 机场税 W=vP]x >J  
alcohol duty 酒精税 IrhA+)pdse  
alienation 让与;让渡;转让 QPg8;O  
alimony 生活费;赡养费 iQ fJ  
All Ordinaries Index [AOI] 所有普通股指数 C3],n   
all risks 全险;综合险 i/ )am9  
All Sales Record for Stock Market 《股票市场成交报告》 Te wb?:  
Allied Capital Resources Limited 新联财务有限公司 ]d0tE?9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Sf7\;^  
allocation letter 拨款信件 *b/` Ya4  
allocation of fund 分配款项;预留款项 E5xzy/ZQ  
allocation of profit 利润分配;溢利分配 ZR]25Yy  
allocation warrant 拨款令 )~] (&  
allotment 分配;配股 NzOo0tz:  
allotment notice 股份配售通知;配股通知 _5# y06Q  
allotment of shares 股份分配 Oz`BEyb]{  
allowable 可获宽免;免税的 8b-Q F  
allowable business loss 可扣除的营业亏损 A?%H=>v$  
allowable expenses 可扣税的支出 YSh+pr  
allowance 免税额;津贴;备抵;准备金 5$&%re!{Z  
allowance for debts 债项的免税额 G]i/nB  
allowance for depreciation by wear and tear 耗损折旧免税额 /! $c/QZ  
allowance for funeral expenses 殡殓费的免税额 fM63+9I)\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ZUR6n>r  
allowance for repairs and outgoings 修葺及支出方面的免税额 4?7W+/~<&  
allowance to debtor 给债务人的津贴 ytoo~n  
alteration of capital 资本更改 ps%q9}J  
alternate trustee 候补受托人 `~Zs0  
amalgamation 合并 QQ~-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @&:ar  
ambit of charges 征税范围;收费范围 DV-;4AxxRq  
amended valuation 经修订的估值 0#&5.Gr)  
American Commodities Exchange 美国商品交易所 B$!)YD;  
American Express Bank Limited 美国运通银行 V'T ,4  
American Stock Exchange 美国证券交易所 O 8u j`G 9  
amortization 摊销 -}=%/|\FG  
amount due from banks 存放银行同业的款项 D+z?wuXk  
amount due from banks abroad 存放海外银行同业的款项 m~u5kbHOi=  
amount due from holding companies 控股公司欠款 WIf0z#JMJm  
amount due from local banks 存放本港银行同业的款项 r1L ViK  
amount due to banks 银行同业的存款 fhp<oe>D  
amount due to banks abroad 海外银行同业的存款 qI<mjB{3`  
amount due to holding companies 控股公司存款 #=f?0UTA  
amount due to local banks 本港银行同业的存款 >wBJy4:  
amount due to outport banks 外埠银行同业的存款 * %M3PTY\  
amount for note issue 发行纸币的款额 ( ?{MEwHG  
amount of bond 担保契据的款额 Q=T&  
amount of consideration 代价款额 kg3EY<4i  
amount of contribution 供款数额 ); dT_  
amount of indebtedness 负债款额 y_IM@)1H~  
amount of principal of the loan 贷款本金额 yo )%J  
amount of rates chargeable 应征差饷数额 R_7 d@FQ1  
amount of share capital 股本额 \":m!K;Z  
amount of sums assured 承保款额  &8_gRP  
amount of variation 变动幅度 G *;a^]-  
amount of vote 拨款数额 1ilBz9x*!  
amount payable 应付款额 V8-oYwOR  
amount receivable 应收款额 wK-3+&,9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^(h+URFpA  
analysis 分析 I*kK 82  
ancillary risk 附属风险 %r6y ;vAf  
annual account 周年帐目;周年帐目报表;年度决算;年结 c|62jY"$-2  
annual accounting date 年结日期 *2Ht &  
annual allowance 每年免税额;年积金;年度津贴;年津 C{DvD'^  
annual balance 年度余额 Dzs[GAQ]  
annual disposable income 每年可动用收入 [YT>*BH?  
annual estimates 周年预算 c8>hc V  
annual fee 年费 S9`flo  
annual general meeting 周年大会 e\JojaV  
annual growth rate 年增率;每年增长率 Pgus42f%  
annual long-term supplement 长期个案每年补助金 )5U[o0td  
annual pensionable emolument 可供计算退休金的年薪 Kt|1&Gk  
annual report 年报 )>-ibf`#?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K7Wk6Aw  
annual return 周年报表;周年申报表;每年报税表格 G\r?f&  
Annual Return Rules 《周年报表规则》 H& Ca`B  
annual review of consumer prices 每年消费物价回顾 "D=P8X&vs  
annual roll-forward basis 逐年延展方式 '-b*EZU8t  
annual salary 年薪 $.v5~UGb{\  
annual statement 年度报表;年度决算表 $K'|0   
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 EEZw_ 1  
annuitant 年金受益人 MR<;i2p  
annuity 年金 C[Dav&=^F  
annuity contract 年金合约 aj,T)oDbt6  
annuity on human life 人寿年金 MFm"G  
antecedent debt 先前的债项 E7)= `kSl  
ante-dated cheque 倒填日期支票 _Bp1co85MQ  
anticipated expenditure 预期开支 _b.qkTWUB  
anticipated net profit 预期纯利 Adgc% .#  
anticipated revenue 预期收入 )R  2.  
anti-inflation measure 反通货膨胀措施 HcV"X,7S  
anti-inflationary stance 反通货膨胀立场 ]U7KLUY>:  
apparent deficit 表面赤字 q)vplV1A  
apparent financial solvency 表面偿债能力 /2Bi@syxK  
apparent partner 表面合伙人 ?6jkI2w  
application for personal assessment 个人入息课税申请书 'hv k  
application of fund 资金应用 qt^T6+faaQ  
application to release as liquidator and to destruct the books of accounts and documents ZMLg;-T.&4  
申请免除清盘人职务及毁灭帐簿与文件 5-0{+R5v  
appointed actuary 委任精算师 jSuL5|Gui  
appointed auditor 委任核数师;委任审计师 e|D ;OM  
appointed trustee 委任的受托人 mL`5u f  
appointer 委任人 w{90`  
apportioned pro rata 按比例分摊 z7Eg5rm|QZ  
apportionment 分配;分摊 g HbxgeL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6 ]pX>Xho  
apportionment formula 分摊方程式 Y.U[wL>  
apportionment of estate duty 遗产税的分摊 D<X.\})Md  
appraisal 估价;评估 D"ehWLj  
appreciable growth 可观增长 ZwerDkd  
appreciable impact 显着影响 NDAw{[.%  
appreciable increase 可观增长 BC;:  
appreciation 增值;升值 ,b;{emX h  
appreciation against other currencies 相对其他货币升值 { e5/+W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B8%{}[q  
appreciation tax 增值税 GMZv RAu i  
appropriation 拨款;拨用;拨付 j"@93D~  
appropriation account 拨款帐目 gzD@cx?V  
Appropriation Bill 拨款法案 0 Ir<y  
appropriation-in-aid system 补助拨款办法 Gkxj?)`  
approved assets 核准资产 2'<[7!  
approved basket stock 认可一篮子证券 dVo.Czyd  
approved budget 核准预算 R &4Z*?S  
approved charitable donation 认可慈善捐款 +@K09ge  
approved charitable institution 认可慈善机构 A4?+T+#d  
approved currency 核准货币;认可货币 lP!;3iJ B  
approved estimates 核准预算 .rJiyED?!  
approved estimates of expenditure 核准开支预算 {; >Q.OX@  
approved overseas insurer 核准海外保险人 P7f,OY<@%o  
approved overseas trust company 核准海外信托公司 (%:>T Q(  
approved pooled investment fund 核准汇集投资基金 la?Wnw  
approved provident fund scheme 认可公积金计划 Q\,o :ZU_  
approved provision 核准拨款 TbF4/T1b  
approved redeemable share 核准可赎回股份 |xvy')(b  
approved regional stock 认可地区性证券 0% #<c p  
approved retirement scheme 认可退休金计划 <ExZ:ip  
approved subordinated loan 核准附属贷款 tpTAeQ*:d  
arbitrage 套戥;套汇;套利 I]y.8~xs  
arbitrageur 套戥者;套汇者 %9#gB  
arbitrary amount 临时款项 :BGA.  
arrangement 措施;安排;协定 D\YE^8/  
arrears 欠款 ~|AwN [  
arrears of pay 欠付薪酬 r]Ff{la5  
arrears of revenue 逾期未收税款;逾期未收的帐项 @hImk`&[N  
articles of association 组织章程;组织细则;组织章程细则 #vqo -y7@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ([V V%ovZ  
ascertainment of profit 确定利润 lM[XS4/TRa  
"Asia Clear" “亚洲结算系统” =FT98H2*|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n7YEG-J  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VCcr3Dx()F  
Asian Development Fund [ADF] 亚洲发展基金 *I0-O*Xr  
Asian dollar bond 亚洲美元债券 rUjdq/I:Z  
Asian dollar market 亚洲美元市场 oejfU;+$  
Asian dollar rate 亚洲美元利率 M}wXJ8aF?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ep4Hqx $  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 FHPXu59u  
asked price 沽盘;喊价;索价;卖方报价 !HJ$UG/\  
assessable income 应评税入息 )I-fU4?  
assessable loss 应评税亏损 7 #=}:3c  
assessable profit 应评税利润 N8`4veVBx'  
assessable value 应评税值 DF{ Qw@P!  
assessed profit 估定利润 6Ik,zQL  
assessed value 经评估价值 leiW4Fj  
assessment 评税;评定;估价;评税单 N9rBW   
assessment number 评税编号;估价编号 M8b4NF_&  
assessment of additional tax 补加税评税 @v*/R%rv t  
assessment of performance 业绩评估;实绩评价 5Fm=/o1  
Assessor 评税主任 `j9$T:`  
asset price bubbles 资产价格泡沫 m3g2b _;  
asset-backed securities 具资产保证的证券 `ZaT}# Y  
assets accretion 资产增值 M#@aB"@J>  
assets and liabilities 资产与负债  l"zUv  
assets betterment statement 资产递增表;资产改进表 /)rkiwp  
assets lending 实物放款;有抵押贷款 WWZ9._  
assets of the company passing on the death 死者去世时转移的公司资产 VNtPKtx\  
assets pledged as security for liabilities 用作负债抵押的资产 ,[nm_^R*\  
assets portfolio 资产投资组合 S-nlr@w8  
assets price 资产价格 U\?g*  
assets quality 资产质素 g3%t8O/M  
assets realization 资产变现 ro[Y-o5Q0  
assets refinancing arrangement 资产再集资安排 Fequm+  
assets securitization 资产证券化 -n? g~(/P  
assets situated outside Hong Kong 在香港以外地方的资产 .M4IGOvOS  
assets stripping 削减资产;拆卖资产 5b6s4ZyV  
assets value 资产值 Ih[+K#t+E  
assignee 承让人 Zzl,gy70  
assignment 转让;转让书;转让契 -)y%~Zn  
assignment of interest 权益转让 :;!\vfZbU  
assignment of letters patent and trade mark 专利证书及商标转让 'iLH `WE  
assignment of property 物业转让;物业转让书 {hO`6mr&t  
assignment right 转让权 t=#Pya  
assignor 转让人 \ U-vI:J_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3v!~cC~cI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (,xZGa  
associate member 附属会员 mty1p'^KQ  
associated body corporate 相联法人团体 qUF1XJZ }z  
associated company 相联公司;联属公司 Us~ X9n_F  
associated corporation 相联法团 !z zW2>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qYp$fmj  
公认会计师公会〔英国〕 efuK  
Association of Futures Exchange Brokers 香港期货经纪协会 kDz>r#%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wn11\j&  
association of underwriters 承保人组织 2PSTGG8JV  
assumption of control 接管 n|4;Hn1V  
assurance 担保;保险;转易;转易书 hD<f3_k  
assurance of interest 权益的转易 XL}<1- }  
at 19XX price 按一九XX年价格计算 L6i|:D32p  
at a discount 按赔价计算;按贴水价格计算;打折扣 %E27.$E_  
at a premium 按溢价计算;按升水价格计算 ~-F?Mc  
at call 通知付款;按通知 6b Z[Kt  
at constant market price 按固定市价计算 7=*VpX1  
at constant price 按固定价格计算 | H ;+1  
at cost 按成本计算 7XyOB+aQO  
at current market price 按当时市价计算;按现时市价计算 4o9$bv  
at current price 按当时价格计算;按现时价格计算 I 2HT2c$  
at factor cost 按要素成本计算;按生产要素成本计算 Cj;/Uhs  
at money-of-the-day price 按付款当日价格计算 r FL$QC2  
at or better 按指定或较佳价位〔买卖指令〕 UlQQP^Na  
at par 按面值计算;平价 S C_|A9  
at sight 见票即付 hGP1(pH.  
at the close 按收市盘 Vul+]h[!h  
at the opening 按开市盘 q3'o|pp  
attestation 见证;见证条款 0d\~"4 R  
at-the-money option 平价期权 f3 ]  
attorney 受权人;受托代表人 =`I?mn&  
attornment 新拥有人承认书 3,.% s  
attributable profit 可归属利润 -0,4eg j3  
attributable share value 可归属股份价值 +EASAq  
Auckland Stock Exchange 奥克兰证券交易所 8kW/DcLE  
auction 拍卖 %TK&)Q% h5  
auctioneer 拍卖商 4^!4eyQ^  
audit 审计;核数 w&lZ42(mF  
Audit Commission 审计署 5su.+4z\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] f(u&XuZ  
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〕 ]RFdLV?  
audit review 帐目审查 BEw{X|7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5z]\$=TE  
audited account 审计帐目;经审计的帐目 $ehg@WK}.  
audited annual account 经审计的周年帐目 v29G:YQe  
audited balance sheet 经审计的资产负债表 "~p+0Xws9  
auditor 核数师;核数主任;审计师 G+Dpma ]  
auditor's certificate 核数师证明书;审计师证明书 ZcZ;$*  
auditor's report 核数师报告;审计师报告 mPmB6q%)]  
Aussie bond 澳元债券 \].J-^=  
austerity budget 紧缩预算 WSI Xj5R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (Imp $  
Australia All Ordinaries Index 澳洲所有普通股票指数 IM-`<~(I#  
Australian Dollar [AUD] 澳元 =wA5P@  
Australian Options Market 澳大利亚期权市场 Rk<%r k  
Australian Securities Commission 澳洲证券事务监察委员会 DA LQ<iF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 EE%s<_k`  
Australian Stock Exchange 澳大利亚证券交易所 M g!ra"  
Austrian Schilling [ATS] 奥地利先令 Y5jYmP<  
authentication 认证;鉴证 If}lJ6jZ  
authority to purchase 委托购买证;委购书 ;1LG&h,K  
authorization 认可;核准;授权;授权书 KP~-$NR  
authorization by direction 指示授权 i;lE5  
authorization by instruction 指令授权 &jJckT  
authorization by warrant 令状授权 =FBIrw{w  
authorization of unit trust 单位信托的认可 6f}e+80  
authorized agent 指定代理人 |R'i:=  
authorized capital 法定资本 1-$P0  
authorized clerk 出市员 kQ}s/*  
authorized dealer 认可交易商 +?e}<#vd'?  
authorized financial institution 认可财务机构 &LU'.jY  
authorized fund 认可基金 jpO38H0)  
authorized fund house 获授权的基金公司;认可基金公司 XZ:1!;  
authorized institution 认可机构 9oq)X[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5V|tXsy:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *j<@yG2\gP  
authorized insurer 获授权保险人;获认可承保人 O: u%7V/  
authorized investment 特准投资项目 2xmT#m  
authorized person 获授权人 hh&Js'd  
authorized representative 获授权代表 &N{zkMf  
authorized share capital 法定股本 %\yK5V5  
automated quotation system 自动报价系统 0QR.   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Jn,w)Els  
自动交易系统〔香港期货交易所有限公司〕 xzK>Xi?  
automatic adjustment mechanism 自动调整机制 W#45a.v  
automatic adjustment system 自动调整系统  6`"ZsO  
Automatic Clearing House 自动票据交换所 j<$R4A 1  
automatic exchange rates accumulation system 自动化汇率累集系统 f8!l7{2%q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sfC@*Y2XT  
automatic teller machine [ATM] 自动柜员机 ;Prg'R[o;  
autopay 自动转帐 2k3 z'RLG  
available assets 可用资产 FR'b`Xv:  
available fiscal reserve 现存财政储备 _5h0@^m7y  
available profit 可用利润 p#M!S2&z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3o7xN=N  
average 平均;平均数;海损 4qBY% 1  
average basic salary 平均基本薪金 AijUs*n 2  
average consumer expenditure 平均消费开支;一般消费开支 :bw6k  
average cost 平均成本 3"B+xbe=  
average cost of land production 增辟土地平均成本 ' C6:e?R  
average daily turnover 平均每日成交额 Y~GUR&ww0n  
average daily wage rate 平均每日工资率 8D T@h8tA  
average expenditure pattern 平均开支模式 ?zE<  
average growth rate 平均增长率 4[H,3}p9H  
average net fixed assets 固定资产平均净值 -wIM0YJ  
average of relatives 相对价格平均数 R`7n^,  
average price 平均价格 c'lIWuL)  
average propensity to consume 平均消费倾向;一般消费倾向 B'/Icg.T  
average propensity to save 平均储蓄倾向;一般储蓄倾向 X)NWX9^;'  
average rate 平均率 t>@yv#  
average revenue 平均收入;平均收益 t;XS;b %  
average stock 平均库存;平均存货 w#d} TY  
average yearly rent 平均年租 mdt ?:F4Q  
avoidance of double taxation 避免双重课税 2?H@$-x>  
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 1YFAr}M  
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