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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: )AZ`R8-A  
A share A股;甲类股份 'eTpcrS3  
abatement of tax 减税;减扣免税额 >B|ofwm*  
ABN AMRO Bank N.V. 荷兰银行 [C*X k{e  
above-the-line expenditure 线上项目支出;经常预算支出 cHfK-R  
above-the-line receipt 线上项目收入;经常预算收入 *GY,h$Ul  
ABSA Asia Limited 南非联合亚洲有限公司 pJ<)intcbE  
absolute change 绝对数值变更 :{e`$kz  
absolute expenditure 实际开支 `0/gs  
absolute guideline figure 绝对准则数字 [xH2n\7  
absolute interest 绝对权益 JJ= ~o@|c  
absolute order of discharge 绝对破产解除令 `0-m`>1>  
absolute profit margin 绝对利润幅度 p)AvG;  
absolute value 实值;绝对值 *>R/(Q  
absolutely vested interest 绝对既得权益 9 ;! uV>-H  
absorbed cost 已吸收成本;已分摊成本 G!fE'B  
absorption 吸收;分摊;合并 -bG#h)yj  
absorption rate 吸收率;摊配率;分摊率 wZ#~+ }T  
ACB Finance Limited 亚洲商业财务有限公司 $ET/0v"V  
acceptable form of reciprocity 合理的互惠条件 S a#d?:L  
acceptable rate 适当利率;适当汇率 t2U]CI%  
acceptance agreement 承兑协议 ?7uStqa  
acceptance for honour 参加承兑 2T{-J!k  
acceptor 承兑人;接受人;受票人 (,Zz&3 AV  
acceptor for honour 参加承兑人 U~QCN[gh  
accident insurance 意外保险 FkkZyCqZ`  
Accident Insurance Association of Hong Kong 香港意外保险公会 d%"@#bB  
accident insurance scheme 意外保险计划 1Rb<(%   
accident year basis 意外年度基准 _*-'yu8#  
accommodation 通融;贷款 RI< Yg#   
accommodation bill 通融票据;空头票据 blQzVp-  
accommodation party 汇票代发人 jmwQc&  
account balance 帐户余额;帐户结余 4 w/t$lR  
account book 帐簿 0DP%44Cv9  
account collected in advance 预收款项 H;"N|pBy  
account current book 往来帐簿 4FP~+  
account of after-acquired property 事后取得的财产报告 mU0r"\**c3  
account of defaulter 拖欠帐目 js$a^6  
account payable 应付帐款 r z>zdj5}  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2ucsTh@  
account receivable 应收帐款 GF,|;)ly  
account receivable report 应收帐款报表 mk3e^,[A  
account statement 结单;帐单;会计财务报表 'V*M_o(\  
account title 帐户名称;会计科目 pDnFT2  
accountant's report 会计师报告 ?tM].\  
Accountant's Report Rules 会计师报告规则 q2o$s9}B  
accounting and auditing procedure 会计与审计程序;会计与核数程序 e"8m+]  
Accounting Arrangements 《会计安排》 {83He@  
accounting basis 会计基础 jH#^O ;A  
accounting by Official Receiver 破产管理署署长呈交的帐目 Wy-quq03"&  
Accounting Circular 《会计通告》 m"> =QP  
accounting class 会计类别 38.J:?Q  
accounting date 记帐日期;会计结算日期 i{x0#6_Y  
accounting for money 款项核算 x~Esu}x7  
Accounting Officer 会计主任 !-}*jm p<  
accounting period 会计报告期;会计期 M:q ;z(  
accounting policy 会计政策;会计方针 7bW!u*v-c  
accounting practice 会计惯例 sV4tu(~  
accounting principle 会计准则 o_^d>Klb8  
accounting record 会计记录 WT? U~.U  
accounting report 会计报告 rH_:7#.E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E3C[o! 5  
Accounting Society of China 中国会计学会 ^cXL4*_=  
accounting statement 会计报表 8@*|T?r  
accounting system 会计制度;会计系统 w*R-E4S?2  
accounting transaction 会计事项;帐务交易 Pw0KQUs  
accounting treatment 会计处理 UE;) mZ=l|  
accounting year 会计年度 =id $  
accretion 增值;添加 tcdn"]#U  
accrual 应计项目;应累算数目 COJ!b  
accrual basis 应计制;权责发生制 u! FSXX<  
accrual basis accounting 应计制会计;权责发生制会计 SX<mj  
accrue 应累算;应计 wLp t2b8S  
accrued benefit 应累算利益 zi&d  
accrued charges 应计费用 %H~gN9Vn#@  
accrued cumulative preference share dividend 应累算的累积优先股股息 5WN Z7cO  
accrued expenses 应累算费用 (#"s!!b  
accrued interest payable 应付利息;应计未付利息 A0k>Nb\c3  
accrued interest receivable 应收利息;应计未收利息 &>b1ES.>  
accrued right 累算权益 swgBPJ"?  
accruing profit 应累算的利润 ._nKM5.  
accumulated fiscal reserve 累积财政储备 QYb?;Z  
accumulated profit 累积利润;滚存溢利 -Dm.z16  
accumulated reserve 累积储备 dct#E CT  
accumulation of surplus income 累积收益盈余 d iLl>z  
acquired assets 既得资产 25[/'7_"  
acquisition 收购;购置;取得 w[G_w:$a  
acquisition cost 购置成本 %$KO]   
acquisition expenses 购置费用 JU.%;e7  
acquisition of 100% interest 收购全部股权 ,#O8:s  
acquisition of control 取得控制权 OIT;fKl9  
acquisition of fixed assets 购置固定资产 u@'zvkb@  
acquisition of shell “买壳” GLF"`M/g  
acquisition price 收购价 .4(f0RG  
act of God 天灾 jP'b! 4  
acting partner 执事合伙人 PCfs6.*5Mf  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,LO-!\L  
active partner 积极参与的合伙人 Vgk,+l!4  
active trading 交投活跃 9iNns;^`q  
actual circulation 实际流通 {3Wc<&D C1  
actual cost 实际成本 [![ (h %  
actual expenditure 实际开支;实际支出 c3t8yifQ  
actual income 实际入息;实际收入;实际收益 ]w_)Spo.  
actual market 现货市场 <~+  
actual price 现货价;实际价格 I!O S&8:u  
actual profit 实际利润 ,?/<fxIY  
actual quotation 实盘;实际价位;实际报价 elB 8   
actual year basis 按实际年度计算 lHqx}n@e  
actuals 实货 j!)p NZW.<  
actuarial investigation 精算调查 -"H4brj;G  
actuarial principle 精算原则 1z:N$O _v  
actuarial report 精算师报告 ~Xw?>&  
Actuarial Society of Hong Kong 香港精算学会 j #YFwX4.  
actuarial valuation 精算师估值 dhkpkt<G8  
actuary 精算师 1D6O=j\  
ad referendum agreement 暂定协议;有待覆核的协定 FM[To  
ad valorem duty 从价税;按值征税 EPRs%(w`  
ad valorem duty system 从价税制 $SR]7GZ  
ad valorem fee 从价费 w%n]~w=8  
ad valorem tariff 从价关税 w'XgW0j{  
additional allowance 额外免税额 |hoZ:  
additional amount for unexpired risk 未过期风险的额外款额 I|z#Aoc  
additional assessable profit 补加应评税利润 V p{5Kxq  
additional assessment 补加评税 ] '/]j  
additional commitment 额外承担 Q$j48,e  
additional commitment vote 额外承担拨款 c"1d#8J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xltu g##  
additional dependent parent allowance 供养父母额外免税额 pa-4|)qY  
additional provision 额外拨款 >,Z{wxz J  
additional stamp duty 附加印花税 09 s}@C  
additional tax 补加税罚款;补加税款 y@_?3m7B=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2s%M,Nb  
adjudged bankrupt 被裁定破产 xS1|Z|&  
adjudicated bankrupt 裁定破产人 lJ#>Y5Qg  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Al}PJz\  
adjudication of bankruptcy 裁定破产;宣告破产 {m:R v&T  
adjudication of insolvency 裁定无力偿还债务 >~~\==".  
adjusted actual 经调整的实数;调整后的实数 06 s3 b  
adjusted current assets 经调整的流动资产;调整后的流动资产 |'_<(z  
adjusted figure 经调整的数字;调整后的数额 &S]v+wF  
adjusted liabilities 经调整的负债;调整后的负债 MGDv4cFE.  
adjusted loss 经调整的亏损;调整后的亏损 F9r*ZyNlx  
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 c F]3gM  
adjusted profit 经调整的利润;调整后的利润 dC#\ut%l  
adjusted surplus 经调整的盈余额;调整后的盈余额 mC(t;{  
adjusted value 经调整的价值;调整后的价值 \}NWR{=  
adjustment 调整;修订;理算〔保险〕 vI}S6-"<  
adjustment centre 调剂中心 I3Xh[% -!  
adjustment lag 调整过程的时间差距;调整时差 QPE.b-S  
adjustment mechanism 调整机制 |LH*)GrD*t  
adjustment of loss 亏损调整 >+8I =S  
adjustment process 调整过程;调整程序 ygt)7f5  
adjustment range 调整幅度 (OQ @!R&  
administered exchange rate 受管制汇率 olh3 R.M<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 olxP`iK  
administration expenses 行政费用 d2yHfl]3  
administration fee 手续费;行政费 f`=T@nA  
administration in bankruptcy 破产管理 5>Yd\(`K  
administration order 遗产管理令 \RyA}P5 S  
administrator 管理人;遗产管理人 6FMW g:{  
administrator of the estate 遗产管理人 X.9MOdG70  
admission of debt 债项承认书 wQB{K3  
admission of proof 接纳债权证明 "m;]6B."  
advance 放贷款项;垫付款项;预支款项;预付款项 >I~z7 JS  
advance account 暂支帐目;预付款帐户 V_622~Tc/[  
advance compensation 预付补偿金 l{m~d!w`a  
advance from shareholder 股东垫款 wN hR(M7  
advance pending reimbursement 预支以待日后付还 _5 tqO5'  
advanced economy 先进经济体系 v1g5(  
advancement 预付;预付财产 bv>lm56  
advances warrant 垫款令 N@a'd0oTd  
advancing 贷出 ?QT"sj64w  
adverse balance 逆差 u;qMo`-  
adverse exchange 逆汇 >1I2R/'  
advertisement addressed to shareholders 在报章刊登的致股东通告 QF/u^|f  
advice for collection 托收通知书 ^6y4!='ci  
advice of drawing 提款通知书;汇票通知书 kS#DKo  
advice of payment 付款通知 ai  _fN  
Advisory Committee [Securities and Futures Commission] RXS|-_$  
谘询委员会〔证券及期货事务监察委员会〕 Cf=q_\0|W  
Advisory Committee on Diversification 经济多元化谘询委员会 Mq lo:7 ^F  
affidavit 誓章;遗产申报誓章 *u;">H*BW  
affidavit of no receipt 述明无收款的誓章 Q1\k`J  
affiliate 联号;联营公司;附属公司 |abst&yp  
affiliated company 附属公司;联号;联营公司 1(7.V-(G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 vcJb\LW  
affordability 负担能力 &W<>^C2v  
African Development Bank [AfDB] 非洲开发银行 V0 +k3H  
after-acquired property 事后取得的财产 3kqV_Pjg  
after-hours dealing 市后交易 oT (:33$  
after-tax profit 税后盈利;税后利润;税后溢利 ]{2{:`s  
agency agreement 代理协议 '}pgUh_  
agency expenses 代理机构的开支 K&IrTA j}  
agency fee 代理费 Zjic"E1  
Agency Law 《代理法》 LLn{2,jfQ  
agent 代理人;承销人 #+Yp^6zg  
agent of company 公司代理人 %3c|  
agent's fee 代理人费;经纪费 Ie&b <k  
aggregate 总计;总数;总体数字 J6( RlHS;  
aggregate amount 总款额;总额 =Q8H]F  
aggregate assets and liabilities 总体资产与负债 j*La ,iF  
aggregate at constant price 按固定价格计算的总体数字 ]%<Q:+38  
aggregate demand 总需求 QTjftcu  
aggregate gross position 总持仓量 9oz(=R  
aggregate limit 总限额 L740s[,`o#  
aggregate of salaries tax 合计薪俸税 &Ky u@Tt  
aggregate performance 总体表现;总体业绩 *)`kx   
aggregate supply 总体供应 JXLWRe  
aggregate surplus 总盈余 X=p3KzzX  
aggregate total 整体总额 Y7kb1UG  
aggregate value 总值;合计价值 k$-~_^4m  
aggregated basis 合计基准 aq0iNbv@  
aggregated net chargeable income 合计应课税入息实额 .qIy7_^  
aggregation 合并计算;合计;总和 y  KYP  
aggregation of incomes of husband and wife 夫妇入息合并计算 &8Jg9#  
aggregation of property 财产的总和 @ k+%y'Y?  
agio 差价;贴水 QlRoe| {  
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》 W%>i$:Qq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ksu}+i,a  
《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》 oEQ{m5O9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `*" H/QG  
《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》 A{aw< P|+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q[)q|R|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 97(Xu=tX  
agreement for a settlement 授产协议 a/QtJwIV  
agreement for assignment 转让协议 *^@#X-NG  
agreement for sale 售卖协议;买卖协议 crJ7pe9  
agreement for sale and purchase 买卖协议 p<=(GY-  
agreement for the payment of interest 支付利息协议 BKC7kDK3H  
agreement for the repayment of money 还款协议 g5tjj.  
agreement of reinsurance 再保险协议 X-)RU?  
Agricultural Bank of China 中国农业银行 =% q?Cr  
air passenger departure tax 飞机乘客离境税 j\`EUC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h"%|\o+3  
airport tax 机场税 &Y54QE".  
alcohol duty 酒精税 b^[W_y  
alienation 让与;让渡;转让 \~@[QGKN  
alimony 生活费;赡养费 }W:*aU  
All Ordinaries Index [AOI] 所有普通股指数 N5 SLF4R1  
all risks 全险;综合险 Pz]bZPHn  
All Sales Record for Stock Market 《股票市场成交报告》 ,4^9cFVo  
Allied Capital Resources Limited 新联财务有限公司 `z|= ~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]d@^i)2LF  
allocation letter 拨款信件 2;r]gT~  
allocation of fund 分配款项;预留款项 0jxO |N2)  
allocation of profit 利润分配;溢利分配 P%zH>K  
allocation warrant 拨款令 op hH9D  
allotment 分配;配股 hLb;5u&!kW  
allotment notice 股份配售通知;配股通知 L`9TB"0R+  
allotment of shares 股份分配 vkd[: CC  
allowable 可获宽免;免税的 KX?o nsZ  
allowable business loss 可扣除的营业亏损 ([:]T$0 #  
allowable expenses 可扣税的支出 JDLTOLG  
allowance 免税额;津贴;备抵;准备金 tHrK~|  
allowance for debts 债项的免税额 hi!L\yi  
allowance for depreciation by wear and tear 耗损折旧免税额 XB0a dp  
allowance for funeral expenses 殡殓费的免税额 G 9DJa_]X  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3gb|x?  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dt.0YKF  
allowance to debtor 给债务人的津贴 2Y400  
alteration of capital 资本更改 kf<c, 3A  
alternate trustee 候补受托人 r& vFikIz  
amalgamation 合并 LmP qLH'(Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a%Uw;6|{  
ambit of charges 征税范围;收费范围 C>.e+V+':  
amended valuation 经修订的估值 ?2{bKIV_  
American Commodities Exchange 美国商品交易所 !7}IqSs  
American Express Bank Limited 美国运通银行 ]b3/Es+  
American Stock Exchange 美国证券交易所 ac9qj  
amortization 摊销 w{pUUo:<  
amount due from banks 存放银行同业的款项 Rv=DI&K%n  
amount due from banks abroad 存放海外银行同业的款项 )h#]iGVN}  
amount due from holding companies 控股公司欠款 l :/&E 6 9  
amount due from local banks 存放本港银行同业的款项 #Mh{<gk%ax  
amount due to banks 银行同业的存款 J^ `hbP+2  
amount due to banks abroad 海外银行同业的存款 mw_ E&v  
amount due to holding companies 控股公司存款 P` #QGZ>  
amount due to local banks 本港银行同业的存款  >1A*MP4  
amount due to outport banks 外埠银行同业的存款 g& k58{e  
amount for note issue 发行纸币的款额 Frk cO  
amount of bond 担保契据的款额 r!7Y'|  
amount of consideration 代价款额 Z,K7Ot0  
amount of contribution 供款数额 &uv0G'"\  
amount of indebtedness 负债款额 ;6ky5}z  
amount of principal of the loan 贷款本金额 p~K9 B-D  
amount of rates chargeable 应征差饷数额 ;imRh'-V6  
amount of share capital 股本额 'n0 .#E_  
amount of sums assured 承保款额 P"1 S$oc  
amount of variation 变动幅度 p,F^0OU2}:  
amount of vote 拨款数额 3o*FPO7?  
amount payable 应付款额 2edBQYWd  
amount receivable 应收款额 ZsZcQj6G,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jic}+X*0  
analysis 分析 JQ@fuo %  
ancillary risk 附属风险 - hzjV|  
annual account 周年帐目;周年帐目报表;年度决算;年结 *:_P8G;  
annual accounting date 年结日期 ME^ ,'&  
annual allowance 每年免税额;年积金;年度津贴;年津 Tr& }$kird  
annual balance 年度余额 @m~RtC-Q  
annual disposable income 每年可动用收入 n,j$D62[  
annual estimates 周年预算 EVt? C+  
annual fee 年费 >`'O7.R  
annual general meeting 周年大会 {fV}gR2  
annual growth rate 年增率;每年增长率 N8v'70  
annual long-term supplement 长期个案每年补助金 R^*K6Ad  
annual pensionable emolument 可供计算退休金的年薪 fQ 7vL~E  
annual report 年报 #?[.JD51l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]3B%8  
annual return 周年报表;周年申报表;每年报税表格 G^wtE90  
Annual Return Rules 《周年报表规则》 {_#yz\j  
annual review of consumer prices 每年消费物价回顾 Xf d*D  
annual roll-forward basis 逐年延展方式 ~]'pY  
annual salary 年薪 PUdM[-zjh  
annual statement 年度报表;年度决算表 \}_Yd8  
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 93O;+Z5J  
annuitant 年金受益人 ZH,4oF  
annuity 年金 (k`{*!:1a  
annuity contract 年金合约 }-@4vl x$  
annuity on human life 人寿年金 ZJ,cQ+fn  
antecedent debt 先前的债项 B[5r|d'  
ante-dated cheque 倒填日期支票 p?X02 >yA  
anticipated expenditure 预期开支 RDM`9&V!jp  
anticipated net profit 预期纯利 4~z?"  
anticipated revenue 预期收入 v$wBxCY  
anti-inflation measure 反通货膨胀措施 ~8T(>!hE1h  
anti-inflationary stance 反通货膨胀立场 zsXoBD\h  
apparent deficit 表面赤字 Xz 4 x  
apparent financial solvency 表面偿债能力 ,`A?!.K$  
apparent partner 表面合伙人 B>y9fI  
application for personal assessment 个人入息课税申请书 o*g|m.SjL  
application of fund 资金应用 h*B|fy4K9U  
application to release as liquidator and to destruct the books of accounts and documents nqVZqX@oE  
申请免除清盘人职务及毁灭帐簿与文件 sj?3M@l95W  
appointed actuary 委任精算师 (Y% Q|u  
appointed auditor 委任核数师;委任审计师 f.B>&%JRZ  
appointed trustee 委任的受托人 7OCwG~_^  
appointer 委任人 US [dkbKo  
apportioned pro rata 按比例分摊 mqff]m  
apportionment 分配;分摊 JPn$FQD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0c^>eq]  
apportionment formula 分摊方程式 eM7Bc4V  
apportionment of estate duty 遗产税的分摊  y! .J  
appraisal 估价;评估  ^YdcAHjK  
appreciable growth 可观增长 !2UOC P  
appreciable impact 显着影响 xM[Vc  
appreciable increase 可观增长 l7{oi!   
appreciation 增值;升值 S& #U!#@  
appreciation against other currencies 相对其他货币升值 &UCsBqIY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 73#x|lY  
appreciation tax 增值税 me6OPc;:!  
appropriation 拨款;拨用;拨付 obrl#(\P  
appropriation account 拨款帐目 -x8nQ%X  
Appropriation Bill 拨款法案 Io4(f  
appropriation-in-aid system 补助拨款办法 `U#55k9^5  
approved assets 核准资产 r_e7a6  
approved basket stock 认可一篮子证券 jcNT<}k C  
approved budget 核准预算 G0u LmW70  
approved charitable donation 认可慈善捐款 6 5y+Z  
approved charitable institution 认可慈善机构 pD]0`L-HJU  
approved currency 核准货币;认可货币 DrnJ;Hi"  
approved estimates 核准预算 %>-@K|:gS  
approved estimates of expenditure 核准开支预算 OouPj@r  
approved overseas insurer 核准海外保险人 1&;QyTN  
approved overseas trust company 核准海外信托公司 *_E|@y  
approved pooled investment fund 核准汇集投资基金 x8\A<(G_M=  
approved provident fund scheme 认可公积金计划 >9RD_QG7  
approved provision 核准拨款 2aJS{[  
approved redeemable share 核准可赎回股份 [.RO'>2z  
approved regional stock 认可地区性证券 +dA,P\  
approved retirement scheme 认可退休金计划 Xc"&0v%;#  
approved subordinated loan 核准附属贷款 b@3_L4~  
arbitrage 套戥;套汇;套利 b=~i)`  
arbitrageur 套戥者;套汇者 x+f2GA$  
arbitrary amount 临时款项 WDFjp  
arrangement 措施;安排;协定 sY?,0T_m  
arrears 欠款 bAKiq}xG%i  
arrears of pay 欠付薪酬 .h0b~nI>>  
arrears of revenue 逾期未收税款;逾期未收的帐项 54 >-  
articles of association 组织章程;组织细则;组织章程细则 Y"-^%@|p  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 E0 `Lg c  
ascertainment of profit 确定利润 zC _<(4$-"  
"Asia Clear" “亚洲结算系统” >``MR%E:<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  /'31w9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6s0_#wZC  
Asian Development Fund [ADF] 亚洲发展基金 gTA%uRBa  
Asian dollar bond 亚洲美元债券 rQ7+q;[J  
Asian dollar market 亚洲美元市场 el:9wq  
Asian dollar rate 亚洲美元利率 J'N!Omz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LM&y@"wfm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 aW!@f[%~F  
asked price 沽盘;喊价;索价;卖方报价 !"8fdSfg w  
assessable income 应评税入息 Q WMdn  
assessable loss 应评税亏损 E ;<l(.Ar  
assessable profit 应评税利润 o] mD"3_  
assessable value 应评税值 XJLQ {  
assessed profit 估定利润 keB&Bjd&  
assessed value 经评估价值 ~I{n^Q/a  
assessment 评税;评定;估价;评税单 K_K5'2dE  
assessment number 评税编号;估价编号 ew"v{=X  
assessment of additional tax 补加税评税 v@e~k-#  
assessment of performance 业绩评估;实绩评价 qhT@;W/X  
Assessor 评税主任 1KjU ] r2  
asset price bubbles 资产价格泡沫 7"8hC  
asset-backed securities 具资产保证的证券 tU_y6  
assets accretion 资产增值 8T(e.I  
assets and liabilities 资产与负债 B/` !K  
assets betterment statement 资产递增表;资产改进表 K~22\G`  
assets lending 实物放款;有抵押贷款 xhRngHU\z<  
assets of the company passing on the death 死者去世时转移的公司资产 !"eIV@7  
assets pledged as security for liabilities 用作负债抵押的资产 CZ nOui  
assets portfolio 资产投资组合 }<dRj  
assets price 资产价格 @-+Q# Zz`  
assets quality 资产质素 n5{Xj:}  
assets realization 资产变现 g55`A`5%C  
assets refinancing arrangement 资产再集资安排 )HX|S-qRU=  
assets securitization 资产证券化 W^s ;Bi+Nw  
assets situated outside Hong Kong 在香港以外地方的资产 cq$i  
assets stripping 削减资产;拆卖资产 s+Q~~]HJM  
assets value 资产值 < P`u}  
assignee 承让人 ZcaX'5} !S  
assignment 转让;转让书;转让契 s>^dxF!+  
assignment of interest 权益转让 $ aUo aI  
assignment of letters patent and trade mark 专利证书及商标转让 |O"lNUW   
assignment of property 物业转让;物业转让书 3\Xbmq8}  
assignment right 转让权 vBog0KD);s  
assignor 转让人 W8]lBh5~:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 zD<or&6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *cEob b  
associate member 附属会员 9 -rNw?7  
associated body corporate 相联法人团体 %?m$`9yU  
associated company 相联公司;联属公司 '{(UW.Awo  
associated corporation 相联法团 ?.YOI.U^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <A# l 35  
公认会计师公会〔英国〕 pZeE61c/  
Association of Futures Exchange Brokers 香港期货经纪协会 ?yj6CL(,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L =8rH5  
association of underwriters 承保人组织 kS!viJwtT  
assumption of control 接管 >$ e9igwe  
assurance 担保;保险;转易;转易书 l \sU  
assurance of interest 权益的转易 S*n@81Z  
at 19XX price 按一九XX年价格计算 ZfB " E  
at a discount 按赔价计算;按贴水价格计算;打折扣 Kh MSL  
at a premium 按溢价计算;按升水价格计算 vPD] hs  
at call 通知付款;按通知 f{FDuIl n  
at constant market price 按固定市价计算 ~}+Hgi  
at constant price 按固定价格计算 oIefw:FE,a  
at cost 按成本计算 9[^gAR  
at current market price 按当时市价计算;按现时市价计算 p1|f<SF')  
at current price 按当时价格计算;按现时价格计算 kP?KXT3y  
at factor cost 按要素成本计算;按生产要素成本计算 =X.9,$Y  
at money-of-the-day price 按付款当日价格计算 <^lRUw  
at or better 按指定或较佳价位〔买卖指令〕 WAS U0  
at par 按面值计算;平价 ;]pJj6J&v  
at sight 见票即付 /IM#.v  
at the close 按收市盘 M-giR:,  
at the opening 按开市盘 smry2*g  
attestation 见证;见证条款 E~_]Lfs)  
at-the-money option 平价期权 1Tm^  
attorney 受权人;受托代表人 ?'<nx{!c  
attornment 新拥有人承认书 7=DjI ~  
attributable profit 可归属利润 B}&xaY  
attributable share value 可归属股份价值 n;:rf7hGY  
Auckland Stock Exchange 奥克兰证券交易所 iV eC=^1  
auction 拍卖 7__Q1 > o  
auctioneer 拍卖商 |lkNi  
audit 审计;核数 #jxe%2'Ot  
Audit Commission 审计署 %,k] [V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gR}35:$Z-  
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〕 l!g]a2x*  
audit review 帐目审查 |e2be1LD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3dRr/Ilc  
audited account 审计帐目;经审计的帐目 p f_mf.  
audited annual account 经审计的周年帐目 eR3$i)5  
audited balance sheet 经审计的资产负债表 <E0UK^-}  
auditor 核数师;核数主任;审计师 :G<E^<M\)^  
auditor's certificate 核数师证明书;审计师证明书 .fdL&z  
auditor's report 核数师报告;审计师报告 oun;rMq  
Aussie bond 澳元债券 F<(i.o(  
austerity budget 紧缩预算 ;j)FnY=:-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }ga@/>Sl&  
Australia All Ordinaries Index 澳洲所有普通股票指数 z$kenhFG/  
Australian Dollar [AUD] 澳元 W[}s o6  
Australian Options Market 澳大利亚期权市场 A4]s~Ur  
Australian Securities Commission 澳洲证券事务监察委员会 8m"(T-wb6{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #BhDC.CcW  
Australian Stock Exchange 澳大利亚证券交易所 Wz&[ cj  
Austrian Schilling [ATS] 奥地利先令 ,qu7XFYrY  
authentication 认证;鉴证 d]r?mnN W  
authority to purchase 委托购买证;委购书 kR/Etm5_  
authorization 认可;核准;授权;授权书 7 <<`9,  
authorization by direction 指示授权 t`Lh(`  
authorization by instruction 指令授权 F|bg2)|du8  
authorization by warrant 令状授权 d3jzGJrU}  
authorization of unit trust 单位信托的认可 5KgAY;|  
authorized agent 指定代理人 ,vs#(d6G  
authorized capital 法定资本 uWDWf5@  
authorized clerk 出市员 _X)`S"EsJ  
authorized dealer 认可交易商 . ytxe!O  
authorized financial institution 认可财务机构 9(pF!}1 %\  
authorized fund 认可基金 BK)3b6L=%  
authorized fund house 获授权的基金公司;认可基金公司 ]47!Zo,  
authorized institution 认可机构 n= A}X4^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ',m!L@7M5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E++3GagdiD  
authorized insurer 获授权保险人;获认可承保人 w[]\%`69}Z  
authorized investment 特准投资项目 5b$QXO  
authorized person 获授权人 ZfVw33z  
authorized representative 获授权代表 ,Q,3^v-  
authorized share capital 法定股本 $J9/AFzO"  
automated quotation system 自动报价系统 Y$0K}`{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [vn"r^P  
自动交易系统〔香港期货交易所有限公司〕 (Qd@Q,@(s  
automatic adjustment mechanism 自动调整机制 8SOfX^;o  
automatic adjustment system 自动调整系统 B4t,@,\O  
Automatic Clearing House 自动票据交换所 siz:YRur  
automatic exchange rates accumulation system 自动化汇率累集系统 S N ;1F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oD 3Q{ e  
automatic teller machine [ATM] 自动柜员机 lS |:4U.  
autopay 自动转帐 0,1)Sg*  
available assets 可用资产 of/' 9Tj  
available fiscal reserve 现存财政储备 WQBpU?O  
available profit 可用利润 M5c *vs  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 i?n#ge  
average 平均;平均数;海损 q DPl( WXb  
average basic salary 平均基本薪金 `P jS  
average consumer expenditure 平均消费开支;一般消费开支 n0b{Jg *  
average cost 平均成本 IPk"{T3  
average cost of land production 增辟土地平均成本 'tY y_  
average daily turnover 平均每日成交额 4%*`' o$_  
average daily wage rate 平均每日工资率 AH|'{  
average expenditure pattern 平均开支模式 } QpyU%  
average growth rate 平均增长率 ,lQfsntk'  
average net fixed assets 固定资产平均净值 !yu-MpeG  
average of relatives 相对价格平均数 1i}p?sU  
average price 平均价格 /vAA]n8  
average propensity to consume 平均消费倾向;一般消费倾向 XL`i9kV?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4 IXa[xAm  
average rate 平均率 T;#:Y  
average revenue 平均收入;平均收益 @!::_E+F]  
average stock 平均库存;平均存货 w"AO~LF  
average yearly rent 平均年租 Y|L]#  
avoidance of double taxation 避免双重课税 [cT7Iqip  
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 vR'rYDtU@  
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