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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: )dZ1$MC[  
A share A股;甲类股份  eAbp5}B  
abatement of tax 减税;减扣免税额 2N}h<Yd 9  
ABN AMRO Bank N.V. 荷兰银行 g WHjI3;  
above-the-line expenditure 线上项目支出;经常预算支出 uw9w{3]0f  
above-the-line receipt 线上项目收入;经常预算收入 '=]|"   
ABSA Asia Limited 南非联合亚洲有限公司 Cw]bhaG g  
absolute change 绝对数值变更 _$BH.I  
absolute expenditure 实际开支 geEETb} +y  
absolute guideline figure 绝对准则数字 $BWA= 2$  
absolute interest 绝对权益 53)*i\9&  
absolute order of discharge 绝对破产解除令 k{w  
absolute profit margin 绝对利润幅度 {^*D5  
absolute value 实值;绝对值 EGJrnz8  
absolutely vested interest 绝对既得权益 Q[UYNQ0w  
absorbed cost 已吸收成本;已分摊成本 P'D'+qS  
absorption 吸收;分摊;合并 5qQ\H}  
absorption rate 吸收率;摊配率;分摊率 G.sf>.[  
ACB Finance Limited 亚洲商业财务有限公司 [Cf{2WB:7  
acceptable form of reciprocity 合理的互惠条件 WiCJhVF3  
acceptable rate 适当利率;适当汇率 gaxxB]8  
acceptance agreement 承兑协议 P~7p~ke  
acceptance for honour 参加承兑 >`u/#mrd  
acceptor 承兑人;接受人;受票人 :}p<Hq 8Z  
acceptor for honour 参加承兑人 +U*:WKdI?  
accident insurance 意外保险 W"ldQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 |g8Q.*"l[  
accident insurance scheme 意外保险计划 V}+Ui]ie|I  
accident year basis 意外年度基准 ]sG^a7Z.X  
accommodation 通融;贷款 S# sar}-I  
accommodation bill 通融票据;空头票据 !S5_+.U#  
accommodation party 汇票代发人 *-.,QpgTX  
account balance 帐户余额;帐户结余 =Z}=nS?4  
account book 帐簿 Tl`HFZQ1  
account collected in advance 预收款项 0rj50$~$]  
account current book 往来帐簿 vD p|9VY?  
account of after-acquired property 事后取得的财产报告 sRDxa5<MD  
account of defaulter 拖欠帐目 mVdg0  
account payable 应付帐款 I18<brZJ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 U# 7K^(E9  
account receivable 应收帐款 ;;lOu~-*$p  
account receivable report 应收帐款报表 )w'GnUqWz  
account statement 结单;帐单;会计财务报表 i.G"21M  
account title 帐户名称;会计科目 P* .0kR1n  
accountant's report 会计师报告 fMZzR|_18  
Accountant's Report Rules 会计师报告规则 Y!w {,\3  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (|U|>@  
Accounting Arrangements 《会计安排》 & 24$*Oe  
accounting basis 会计基础 >}'WL($5U  
accounting by Official Receiver 破产管理署署长呈交的帐目 w-?|6I}T  
Accounting Circular 《会计通告》 /w2jlu}yt  
accounting class 会计类别 >^ijj`{d  
accounting date 记帐日期;会计结算日期 YH/3N(],  
accounting for money 款项核算 6 P U]I+  
Accounting Officer 会计主任 uhO-0H  
accounting period 会计报告期;会计期 ]iE) 8X  
accounting policy 会计政策;会计方针 ~5sH`w~vQ  
accounting practice 会计惯例 U t'r^  
accounting principle 会计准则 &NB"[Mm:@  
accounting record 会计记录 5;_&C=[  
accounting report 会计报告 i*2l4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O(CmdSk,  
Accounting Society of China 中国会计学会 8xQjJ  
accounting statement 会计报表 kcyT#'=j  
accounting system 会计制度;会计系统 qF57T>v|  
accounting transaction 会计事项;帐务交易 AxZaV;%*  
accounting treatment 会计处理 6BIr{SY  
accounting year 会计年度 j#[%-nOT  
accretion 增值;添加 x3]y*6  
accrual 应计项目;应累算数目 WpPI6bd  
accrual basis 应计制;权责发生制 0o &B 7N  
accrual basis accounting 应计制会计;权责发生制会计 tX 3y{W10"  
accrue 应累算;应计 `(Ij@8 4  
accrued benefit 应累算利益 1./iF>*A  
accrued charges 应计费用 &L`yX/N2  
accrued cumulative preference share dividend 应累算的累积优先股股息 2X!!RS>qg  
accrued expenses 应累算费用 {H[3[  
accrued interest payable 应付利息;应计未付利息 E!zAUEVQm[  
accrued interest receivable 应收利息;应计未收利息 F`U YgN  
accrued right 累算权益 -VPda @@w  
accruing profit 应累算的利润 Jl|^  
accumulated fiscal reserve 累积财政储备 L$4nbOu\~  
accumulated profit 累积利润;滚存溢利 |dI,4Z\Qb  
accumulated reserve 累积储备 ztHEXM.  
accumulation of surplus income 累积收益盈余 V^5Z9!  
acquired assets 既得资产 #;~dA  
acquisition 收购;购置;取得 0f3C; u-q-  
acquisition cost 购置成本 9_I#{ ?  
acquisition expenses 购置费用 5_~QS  
acquisition of 100% interest 收购全部股权 }&:F,q*  
acquisition of control 取得控制权 CY i{WV(:  
acquisition of fixed assets 购置固定资产 }}MZgm~U)  
acquisition of shell “买壳” 6> Ca O  
acquisition price 收购价 KM jnY2  
act of God 天灾 Kt/Wd  
acting partner 执事合伙人 TVEFZ\p<A  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -|x YT+?%  
active partner 积极参与的合伙人  Im8c  
active trading 交投活跃 t ?404  
actual circulation 实际流通 *Qe{CE  
actual cost 实际成本 ;)gNe:Q  
actual expenditure 实际开支;实际支出 "Ir.1FN  
actual income 实际入息;实际收入;实际收益 2B=''W  
actual market 现货市场 Eh*t;J=O  
actual price 现货价;实际价格 ^tY$pPA  
actual profit 实际利润 ajMI7j^G  
actual quotation 实盘;实际价位;实际报价 /'g"Ys?3  
actual year basis 按实际年度计算 &6}] v:  
actuals 实货 .e8S^lSl  
actuarial investigation 精算调查 Q1(6U6L  
actuarial principle 精算原则 V- HO_GDo  
actuarial report 精算师报告 @mu2,%  
Actuarial Society of Hong Kong 香港精算学会 k9iXVYQ.;r  
actuarial valuation 精算师估值 ~PAbtY9}U  
actuary 精算师 u{"@ 4  
ad referendum agreement 暂定协议;有待覆核的协定 OP}8u"\Z  
ad valorem duty 从价税;按值征税 Jb4A!g5C  
ad valorem duty system 从价税制 #m<<]L(o8W  
ad valorem fee 从价费 )ls<"WTC.  
ad valorem tariff 从价关税 Ul?92  
additional allowance 额外免税额 &?@5G  
additional amount for unexpired risk 未过期风险的额外款额 h]z>H~.<*  
additional assessable profit 补加应评税利润 J)xc mK  
additional assessment 补加评税 ={a_?l%  
additional commitment 额外承担 zkrcsc\Z~0  
additional commitment vote 额外承担拨款 2AZ)|dM'`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SWGD(]}uz  
additional dependent parent allowance 供养父母额外免税额 xjDV1Xf*  
additional provision 额外拨款 r$Z_Kwe.|&  
additional stamp duty 附加印花税 |,wp@)e6h  
additional tax 补加税罚款;补加税款 Xu8_<%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uKcwVEu  
adjudged bankrupt 被裁定破产 4,|A\dXE  
adjudicated bankrupt 裁定破产人 ZAG ia q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 iJrF$Xw  
adjudication of bankruptcy 裁定破产;宣告破产 d:"]*EZ [  
adjudication of insolvency 裁定无力偿还债务 x1}7c9n K  
adjusted actual 经调整的实数;调整后的实数 :OVre*j  
adjusted current assets 经调整的流动资产;调整后的流动资产 xD(JkOne  
adjusted figure 经调整的数字;调整后的数额 a3<.F&c+c  
adjusted liabilities 经调整的负债;调整后的负债 uWYI p\NN  
adjusted loss 经调整的亏损;调整后的亏损 RG)!v6  
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 ho7L@NR  
adjusted profit 经调整的利润;调整后的利润 WmRx_d_  
adjusted surplus 经调整的盈余额;调整后的盈余额 w< hw>e^.  
adjusted value 经调整的价值;调整后的价值 |nN{XjNfP5  
adjustment 调整;修订;理算〔保险〕 E,[@jxP  
adjustment centre 调剂中心 %U&O \GB  
adjustment lag 调整过程的时间差距;调整时差 fq.ui3lP)  
adjustment mechanism 调整机制 `;ofQz4  
adjustment of loss 亏损调整 3+_ .I{  
adjustment process 调整过程;调整程序 N;9m&)@JR'  
adjustment range 调整幅度 )Qe4J0.  
administered exchange rate 受管制汇率 :K ^T@F5n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |=^p`CT  
administration expenses 行政费用 (RR:{4I  
administration fee 手续费;行政费 nVF?.c  
administration in bankruptcy 破产管理 ^T[8j/9o^  
administration order 遗产管理令 G6C#M-S  
administrator 管理人;遗产管理人 5U&b")3IT!  
administrator of the estate 遗产管理人 FC:Z9{2!  
admission of debt 债项承认书 <n4T*  
admission of proof 接纳债权证明 gBzg'Z  
advance 放贷款项;垫付款项;预支款项;预付款项 "lcNjyU\O  
advance account 暂支帐目;预付款帐户 U[EM<5@I  
advance compensation 预付补偿金 +>#SB"'  
advance from shareholder 股东垫款 8E:8iNbF  
advance pending reimbursement 预支以待日后付还 2sj[hI  
advanced economy 先进经济体系 IJxBPwh  
advancement 预付;预付财产 :}\w2W E[  
advances warrant 垫款令 _d#1muZ?p|  
advancing 贷出 <9JI@\>  
adverse balance 逆差 V _(L/6  
adverse exchange 逆汇 si:p98[w  
advertisement addressed to shareholders 在报章刊登的致股东通告 *=Ko"v }  
advice for collection 托收通知书 '- >%b  
advice of drawing 提款通知书;汇票通知书 :.863_/  
advice of payment 付款通知 kdVc;v/5  
Advisory Committee [Securities and Futures Commission] D# ZzhHHP  
谘询委员会〔证券及期货事务监察委员会〕 SV2DvrIR  
Advisory Committee on Diversification 经济多元化谘询委员会 Zd~'%(q  
affidavit 誓章;遗产申报誓章 D00I!D16  
affidavit of no receipt 述明无收款的誓章 UF3g]>*  
affiliate 联号;联营公司;附属公司 )HHG3cvU  
affiliated company 附属公司;联号;联营公司 OAoTsqj6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ; B4x>  
affordability 负担能力 3uSj5+@q6  
African Development Bank [AfDB] 非洲开发银行 .lclW0*  
after-acquired property 事后取得的财产 ]ow$VF{y  
after-hours dealing 市后交易 h<)YZ[;x  
after-tax profit 税后盈利;税后利润;税后溢利 T bMW?Su  
agency agreement 代理协议 KIY/nu   
agency expenses 代理机构的开支 xLxXc!{J5  
agency fee 代理费 z_Em%X  
Agency Law 《代理法》 !i >&z?  
agent 代理人;承销人 `w&Y[8+E  
agent of company 公司代理人 ;WydXQ}Q^  
agent's fee 代理人费;经纪费 Q"o* \I  
aggregate 总计;总数;总体数字 sGg=4(D  
aggregate amount 总款额;总额 D hN{Y8'~  
aggregate assets and liabilities 总体资产与负债 >3{#S:  
aggregate at constant price 按固定价格计算的总体数字 e70#"~gt[  
aggregate demand 总需求 M]FA y"E  
aggregate gross position 总持仓量 V*xo3hU  
aggregate limit 总限额 ^^q9+0@  
aggregate of salaries tax 合计薪俸税 'CF?pxNQ l  
aggregate performance 总体表现;总体业绩 UH8q:jOi  
aggregate supply 总体供应 I},]Y~Y3  
aggregate surplus 总盈余 Ue:LKK1Gsr  
aggregate total 整体总额 u'Od~x^z  
aggregate value 总值;合计价值 +<l6!r2Z  
aggregated basis 合计基准 29a~B<e7s  
aggregated net chargeable income 合计应课税入息实额 XH^X4W  
aggregation 合并计算;合计;总和 54X=58Q  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z2Q'9C},m  
aggregation of property 财产的总和 v'0WE  
agio 差价;贴水 8C,}nh  
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》 \`ya08DP(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y\a@'LFL  
《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》 eo#2n8I>=1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q7 4Q|r7  
《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》 h>w(Th\H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D8OW|wVE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v&7yqEm}B  
agreement for a settlement 授产协议 Zqo  
agreement for assignment 转让协议 g2Hz[C(  
agreement for sale 售卖协议;买卖协议 [8kufMY|  
agreement for sale and purchase 买卖协议 Rcn6puZt  
agreement for the payment of interest 支付利息协议 =d+~l  
agreement for the repayment of money 还款协议 "YC5viX  
agreement of reinsurance 再保险协议 6dH> 0l  
Agricultural Bank of China 中国农业银行 QPD[uJ(I  
air passenger departure tax 飞机乘客离境税 !iNN6-v%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 DB=^Z%%Z  
airport tax 机场税 /v<FH}  
alcohol duty 酒精税 j1 Ns|oph1  
alienation 让与;让渡;转让 l:@`.'-=  
alimony 生活费;赡养费 !#NGGIp;  
All Ordinaries Index [AOI] 所有普通股指数 Th'B5:`  
all risks 全险;综合险 hL?"!  
All Sales Record for Stock Market 《股票市场成交报告》 iQT$#"m n  
Allied Capital Resources Limited 新联财务有限公司 4MFdhJoN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &UFj U%Z%  
allocation letter 拨款信件 oCxh[U@*D  
allocation of fund 分配款项;预留款项 gN/kNck  
allocation of profit 利润分配;溢利分配 +A;AX.mr  
allocation warrant 拨款令 uo TTHj7cq  
allotment 分配;配股 J4) ?hS  
allotment notice 股份配售通知;配股通知 >h Rq  
allotment of shares 股份分配 (r9W[  
allowable 可获宽免;免税的 WC7ltw2  
allowable business loss 可扣除的营业亏损 TOH+JL8L  
allowable expenses 可扣税的支出 s7Z+--I)L  
allowance 免税额;津贴;备抵;准备金 sZDxTP+  
allowance for debts 债项的免税额 n:8<Ijrh  
allowance for depreciation by wear and tear 耗损折旧免税额 )c<X.4  
allowance for funeral expenses 殡殓费的免税额 mS9ITe M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "y7IH GJ\3  
allowance for repairs and outgoings 修葺及支出方面的免税额 rw }wQP_'  
allowance to debtor 给债务人的津贴 N51e.;  
alteration of capital 资本更改 p Lwtm@  
alternate trustee 候补受托人 l+r3|b  
amalgamation 合并 KsDovy<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '}, 8x?  
ambit of charges 征税范围;收费范围 xt zjFfq  
amended valuation 经修订的估值 -)%g MD~z1  
American Commodities Exchange 美国商品交易所 ]kir@NMv>  
American Express Bank Limited 美国运通银行 B.#.gB#C  
American Stock Exchange 美国证券交易所 }Y&|v q  
amortization 摊销 T1U8ZEK<iu  
amount due from banks 存放银行同业的款项 x:E:~h[.^  
amount due from banks abroad 存放海外银行同业的款项 `gX$N1(  
amount due from holding companies 控股公司欠款 \Gm\sy  
amount due from local banks 存放本港银行同业的款项 nr?|!gj  
amount due to banks 银行同业的存款 ^|lw~F  
amount due to banks abroad 海外银行同业的存款 ]j+J^g  
amount due to holding companies 控股公司存款 IIY3/   
amount due to local banks 本港银行同业的存款 iO dk)  
amount due to outport banks 外埠银行同业的存款 yt {?+|tXU  
amount for note issue 发行纸币的款额 H$k2S5,,z  
amount of bond 担保契据的款额 S7h?tR*u  
amount of consideration 代价款额 QIC? `hk1  
amount of contribution 供款数额 W690N&Wz  
amount of indebtedness 负债款额 ~F.kgX  
amount of principal of the loan 贷款本金额 Zv5vYe9Ow  
amount of rates chargeable 应征差饷数额 *q*$%H  
amount of share capital 股本额 ]T;  
amount of sums assured 承保款额 'j$n;3  
amount of variation 变动幅度 dfMi]rs!<  
amount of vote 拨款数额 >c=-uI  
amount payable 应付款额 (b"kN(  
amount receivable 应收款额 BV)) #D9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vs9]Gm  
analysis 分析 G<>h>c1>z  
ancillary risk 附属风险 Ov@vNj&  
annual account 周年帐目;周年帐目报表;年度决算;年结 'B;n&tJ   
annual accounting date 年结日期 X@\ 9}*9  
annual allowance 每年免税额;年积金;年度津贴;年津 dYZB> OS  
annual balance 年度余额 3XIL; 5  
annual disposable income 每年可动用收入 w^^8*b<  
annual estimates 周年预算 (g3DI*Z  
annual fee 年费 $ qTv2)W1{  
annual general meeting 周年大会 jP\5bg-}  
annual growth rate 年增率;每年增长率 zsr;37  
annual long-term supplement 长期个案每年补助金 ,!QtViA7  
annual pensionable emolument 可供计算退休金的年薪 FyqsFTh_  
annual report 年报 R,`3 SW()  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oC}2 Z{  
annual return 周年报表;周年申报表;每年报税表格 S{nBQB<  
Annual Return Rules 《周年报表规则》 i> dLp  
annual review of consumer prices 每年消费物价回顾 hu 5o{8[  
annual roll-forward basis 逐年延展方式 gR${S|Z#u4  
annual salary 年薪 vlo!D9zsV3  
annual statement 年度报表;年度决算表 Ga\kvMtr  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9>/:c\q+  
annuitant 年金受益人 rw#?NI:  
annuity 年金 bO+ e?&vQ%  
annuity contract 年金合约 0RHjA& r3v  
annuity on human life 人寿年金 0,wmEV!)  
antecedent debt 先前的债项 7 b 8pWM  
ante-dated cheque 倒填日期支票 Lj1>X2.gD  
anticipated expenditure 预期开支 h]WW?.   
anticipated net profit 预期纯利 Je~`{n  
anticipated revenue 预期收入 y'_2|5!Qs  
anti-inflation measure 反通货膨胀措施 Hv</Xam  
anti-inflationary stance 反通货膨胀立场 @@& ? ,3  
apparent deficit 表面赤字 /\U:F  
apparent financial solvency 表面偿债能力 V U~r~  
apparent partner 表面合伙人 ^TT_B AI  
application for personal assessment 个人入息课税申请书 S"%W^)mZ  
application of fund 资金应用 ztC>*SX  
application to release as liquidator and to destruct the books of accounts and documents yc0_ 7Im?  
申请免除清盘人职务及毁灭帐簿与文件 ?I7%ueFY  
appointed actuary 委任精算师 > QK"r7f/  
appointed auditor 委任核数师;委任审计师 YXIAVSnr  
appointed trustee 委任的受托人 6*s:I&  
appointer 委任人 '~E=V:6  
apportioned pro rata 按比例分摊 s} oD?h:T3  
apportionment 分配;分摊  q{pa _  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rw|P$dbu  
apportionment formula 分摊方程式 m{by%  
apportionment of estate duty 遗产税的分摊 i'z (`"  
appraisal 估价;评估 Hli22~7T:  
appreciable growth 可观增长 _CG ED{b@  
appreciable impact 显着影响 -_irkpdC[  
appreciable increase 可观增长 [{6fyd;  
appreciation 增值;升值 k; ned  
appreciation against other currencies 相对其他货币升值 |9]_<X[ic  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QW2SFpE  
appreciation tax 增值税 g1&q6wCg|  
appropriation 拨款;拨用;拨付 \I7,1I  
appropriation account 拨款帐目 AL*M`m_  
Appropriation Bill 拨款法案 |D1TSv}rZD  
appropriation-in-aid system 补助拨款办法 @cn8m  
approved assets 核准资产 ?D=C8EX  
approved basket stock 认可一篮子证券 98lz2d/Fcq  
approved budget 核准预算 rV B\\  
approved charitable donation 认可慈善捐款 a&<_M$J&  
approved charitable institution 认可慈善机构 7,FhKTV1/  
approved currency 核准货币;认可货币 mJ+mTA5bW  
approved estimates 核准预算 !CR#Fyt+9  
approved estimates of expenditure 核准开支预算 P9 qZjBS  
approved overseas insurer 核准海外保险人 R+ tQvxp#  
approved overseas trust company 核准海外信托公司 | A# \5u  
approved pooled investment fund 核准汇集投资基金 ;8yEhar  
approved provident fund scheme 认可公积金计划 D/puK  
approved provision 核准拨款 "6>+IF  
approved redeemable share 核准可赎回股份 N_?15R7h  
approved regional stock 认可地区性证券 om8`^P/b  
approved retirement scheme 认可退休金计划 YFeL#)5y  
approved subordinated loan 核准附属贷款 apWv+A  
arbitrage 套戥;套汇;套利 UHX,s  
arbitrageur 套戥者;套汇者 #^xj"}o@  
arbitrary amount 临时款项 '?d5L+9  
arrangement 措施;安排;协定 9]QHwa>_|2  
arrears 欠款 +$#ytvDy  
arrears of pay 欠付薪酬 VUzRA"DP|  
arrears of revenue 逾期未收税款;逾期未收的帐项 <STE~ZmO  
articles of association 组织章程;组织细则;组织章程细则 ?s[!JeUA  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -AwkP  
ascertainment of profit 确定利润 'k/:3?R  
"Asia Clear" “亚洲结算系统” ];\XA;aOl}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #&ayWef  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )3)x/WM  
Asian Development Fund [ADF] 亚洲发展基金 {}"a_L&[;  
Asian dollar bond 亚洲美元债券 VbX$\Cs:  
Asian dollar market 亚洲美元市场 - @tL]]  
Asian dollar rate 亚洲美元利率 -lb%X 3`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c=33O,_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [FeN(8hGS  
asked price 沽盘;喊价;索价;卖方报价 \6;b.&%w2  
assessable income 应评税入息 YqYobL*q/  
assessable loss 应评税亏损 #BX}j&h_  
assessable profit 应评税利润 i&0Zli  
assessable value 应评税值 Q; BD|95nl  
assessed profit 估定利润 )p[Qj58  
assessed value 经评估价值 !&pk^VFl+  
assessment 评税;评定;估价;评税单 _^`TG]F  
assessment number 评税编号;估价编号 _C@<*L=Q  
assessment of additional tax 补加税评税 76b2 3|  
assessment of performance 业绩评估;实绩评价 aMaqlqf  
Assessor 评税主任 s"x(i  
asset price bubbles 资产价格泡沫 -gpHg  
asset-backed securities 具资产保证的证券 <=@6UPsn2  
assets accretion 资产增值 [#+klP$  
assets and liabilities 资产与负债 L[MAc](me-  
assets betterment statement 资产递增表;资产改进表 mX G W+  
assets lending 实物放款;有抵押贷款 C^*}*hYk$  
assets of the company passing on the death 死者去世时转移的公司资产 C@ "l"  
assets pledged as security for liabilities 用作负债抵押的资产 ~{q; - &  
assets portfolio 资产投资组合 N\85fPSMG|  
assets price 资产价格 CQ'4 ".7  
assets quality 资产质素 sq+cF/jo6  
assets realization 资产变现 ET\rd5Po  
assets refinancing arrangement 资产再集资安排 YZz8xtM<2  
assets securitization 资产证券化 '3TfW61]  
assets situated outside Hong Kong 在香港以外地方的资产 OhTd>~R`<  
assets stripping 削减资产;拆卖资产 ;Ngu(es6  
assets value 资产值 i/`N~r   
assignee 承让人 s0 hD;`cm  
assignment 转让;转让书;转让契 I5PI;t+  
assignment of interest 权益转让 > f,G3Ay  
assignment of letters patent and trade mark 专利证书及商标转让 4JSf t t  
assignment of property 物业转让;物业转让书 -R@mnG 5  
assignment right 转让权 ;HRIB)wF  
assignor 转让人 uH S)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ={y Mk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X-O/&WRYQ  
associate member 附属会员 86$9)UI  
associated body corporate 相联法人团体 1TeYA6 t  
associated company 相联公司;联属公司 Ha{#  
associated corporation 相联法团 0w}OE8uq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YNV4w{>FD  
公认会计师公会〔英国〕 zI77#AUM  
Association of Futures Exchange Brokers 香港期货经纪协会 daS l.:1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 X8aNl"x  
association of underwriters 承保人组织 Xi`K`Cu+  
assumption of control 接管 X}C }  
assurance 担保;保险;转易;转易书 z/yNFY]i  
assurance of interest 权益的转易 U {Xg#UN  
at 19XX price 按一九XX年价格计算 v8Gm ;~  
at a discount 按赔价计算;按贴水价格计算;打折扣 :^7/+|}9p  
at a premium 按溢价计算;按升水价格计算 ]G m"U!h*  
at call 通知付款;按通知 dHjJLs_  
at constant market price 按固定市价计算 *CG-F=  
at constant price 按固定价格计算 iX,| ;J|]  
at cost 按成本计算 ,q$'hYTaJ  
at current market price 按当时市价计算;按现时市价计算 cC@B\Q  
at current price 按当时价格计算;按现时价格计算 #)hc^gIO&<  
at factor cost 按要素成本计算;按生产要素成本计算 $2N)m:X0  
at money-of-the-day price 按付款当日价格计算 e7rD,`NiV  
at or better 按指定或较佳价位〔买卖指令〕 jinDKJ,n;  
at par 按面值计算;平价 C{7 j<O  
at sight 见票即付 <pzCpF<  
at the close 按收市盘 uEqL Dg  
at the opening 按开市盘 eiE36+'>b  
attestation 见证;见证条款 t@dv$W2 "  
at-the-money option 平价期权 6Ap-J~4  
attorney 受权人;受托代表人 @T>\pP]o  
attornment 新拥有人承认书 )xKZ)SxV  
attributable profit 可归属利润 4 XSEN ]F  
attributable share value 可归属股份价值 RJ+i~;-  
Auckland Stock Exchange 奥克兰证券交易所 A#/O~-O^  
auction 拍卖 ro:B[XE  
auctioneer 拍卖商 7mG/f  
audit 审计;核数 <7-Qn(m,  
Audit Commission 审计署 WBcnE( zF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P_Rh& gkuK  
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〕 \C<|yD  
audit review 帐目审查 Wx~N1+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `r?xo7  
audited account 审计帐目;经审计的帐目 !kAjne8]d  
audited annual account 经审计的周年帐目 tkQ#mipAj  
audited balance sheet 经审计的资产负债表 pGS!Nn;K2  
auditor 核数师;核数主任;审计师 2/[J<c\G  
auditor's certificate 核数师证明书;审计师证明书 Aun X[X9  
auditor's report 核数师报告;审计师报告 UEkn@^&bg  
Aussie bond 澳元债券 ,mkXUW  
austerity budget 紧缩预算 %9 kOl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TV&:`kH  
Australia All Ordinaries Index 澳洲所有普通股票指数 QYl Pr&O9  
Australian Dollar [AUD] 澳元 uO=yQ&  
Australian Options Market 澳大利亚期权市场 ST'eJ5P7!5  
Australian Securities Commission 澳洲证券事务监察委员会 .x6c.Y.S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "}"hQ.kAz  
Australian Stock Exchange 澳大利亚证券交易所 J3 Y-d7=|  
Austrian Schilling [ATS] 奥地利先令 b A/,{R  
authentication 认证;鉴证 : T` Ni  
authority to purchase 委托购买证;委购书 )Q:.1Hgl  
authorization 认可;核准;授权;授权书 {Y0Uln5u  
authorization by direction 指示授权 E^4}l2m_  
authorization by instruction 指令授权 B&L-Lc2  
authorization by warrant 令状授权 B? Z_~Bf&  
authorization of unit trust 单位信托的认可 7SJR_G6,{  
authorized agent 指定代理人 6m%#cP (6K  
authorized capital 法定资本 :Xi&H.k)p  
authorized clerk 出市员 ?>s[B7wMp  
authorized dealer 认可交易商 ).3riR  
authorized financial institution 认可财务机构 pf$gvL  
authorized fund 认可基金 ^).  
authorized fund house 获授权的基金公司;认可基金公司 BIh^b?:zU  
authorized institution 认可机构 1I?`3N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \,S4-~(:!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4w5);x.  
authorized insurer 获授权保险人;获认可承保人 s[bQO1g;*  
authorized investment 特准投资项目 GIZw/L7Yb  
authorized person 获授权人 ?DGg.2f  
authorized representative 获授权代表 !nU|3S[b  
authorized share capital 法定股本 5=&ME(fmV  
automated quotation system 自动报价系统 Z`<5SHQd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,@kLH"a0  
自动交易系统〔香港期货交易所有限公司〕 (YM2Cv{4  
automatic adjustment mechanism 自动调整机制 qV0GpVJZU?  
automatic adjustment system 自动调整系统 <?>tjCg'  
Automatic Clearing House 自动票据交换所 |Iknk,  
automatic exchange rates accumulation system 自动化汇率累集系统 ;pj,U!{%s\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :s*t\09V7  
automatic teller machine [ATM] 自动柜员机 Ihp Ea,v)  
autopay 自动转帐 hof>:Rk  
available assets 可用资产 [,3E#+y  
available fiscal reserve 现存财政储备 ]nNn"_qh  
available profit 可用利润 jO-T1P']Y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C8W_f( i~  
average 平均;平均数;海损 bFhZSk )  
average basic salary 平均基本薪金 2@W`OW Njm  
average consumer expenditure 平均消费开支;一般消费开支 D#P]tt.Z   
average cost 平均成本 ^5Zka!'X2Z  
average cost of land production 增辟土地平均成本 %l?*w~x  
average daily turnover 平均每日成交额 IrUoAQ2xpG  
average daily wage rate 平均每日工资率 aLl=L_  
average expenditure pattern 平均开支模式 k t'[  
average growth rate 平均增长率 }@"v7X $  
average net fixed assets 固定资产平均净值 g&{CEfw&  
average of relatives 相对价格平均数 V-3;7  
average price 平均价格 8"TlWHF`  
average propensity to consume 平均消费倾向;一般消费倾向 E 6+ ooB[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 >;lrH&  
average rate 平均率 k!bG![Ie|  
average revenue 平均收入;平均收益 H_,4N_hL  
average stock 平均库存;平均存货 bI^F (  
average yearly rent 平均年租 !1%Sf.`!_  
avoidance of double taxation 避免双重课税 p( )LQT!  
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 GB4^ 4Ajx  
"7J38Ej\  
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