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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: vucxt }Ti  
A share A股;甲类股份 aAMVsE{  
abatement of tax 减税;减扣免税额 hPePB=  
ABN AMRO Bank N.V. 荷兰银行 364`IC( a  
above-the-line expenditure 线上项目支出;经常预算支出 9g"2^^wD  
above-the-line receipt 线上项目收入;经常预算收入 i||]V*5n  
ABSA Asia Limited 南非联合亚洲有限公司 wN-d'-z/rd  
absolute change 绝对数值变更 }n2M G  
absolute expenditure 实际开支 `Kr,>sEAM  
absolute guideline figure 绝对准则数字 ;^%4Q"  
absolute interest 绝对权益 QKN+>X  
absolute order of discharge 绝对破产解除令 474SMx$  
absolute profit margin 绝对利润幅度 nd1+"-,q  
absolute value 实值;绝对值 cH?B[S;]  
absolutely vested interest 绝对既得权益 5ZK@`jkE  
absorbed cost 已吸收成本;已分摊成本 Y+*0~xm4  
absorption 吸收;分摊;合并 #[~pD:qqM  
absorption rate 吸收率;摊配率;分摊率 Zk"eA'"\  
ACB Finance Limited 亚洲商业财务有限公司 [^e%@TV>d  
acceptable form of reciprocity 合理的互惠条件 ft KTnK.  
acceptable rate 适当利率;适当汇率 sN2p76KN  
acceptance agreement 承兑协议  &NK,VB;  
acceptance for honour 参加承兑 g8xQ|px  
acceptor 承兑人;接受人;受票人 q~ZNd3O  
acceptor for honour 参加承兑人 78# v  
accident insurance 意外保险 i?g5_HI  
Accident Insurance Association of Hong Kong 香港意外保险公会 K&70{r  
accident insurance scheme 意外保险计划 k!HK 97qA  
accident year basis 意外年度基准 )ZqTwEr@[  
accommodation 通融;贷款 $5< #n@  
accommodation bill 通融票据;空头票据 `_RTw5{  
accommodation party 汇票代发人 b+6\JE^Mz  
account balance 帐户余额;帐户结余 A '5,LfTu  
account book 帐簿 DYxCQ D  
account collected in advance 预收款项 [@b&? b~K  
account current book 往来帐簿 iIa'2+  
account of after-acquired property 事后取得的财产报告 pDIVZC  
account of defaulter 拖欠帐目 u TK,&  
account payable 应付帐款 ,\ k(x>oy  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 5^lxj~ F  
account receivable 应收帐款 V7P&%oz{C  
account receivable report 应收帐款报表 au=o6WRa  
account statement 结单;帐单;会计财务报表 Hx*;jpy(2  
account title 帐户名称;会计科目 tEKmy7'#  
accountant's report 会计师报告 }w<7.I  
Accountant's Report Rules 会计师报告规则 TbGn46!:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,J>5:ht(6  
Accounting Arrangements 《会计安排》 WDPb!-VT  
accounting basis 会计基础 .my0|4CQ#@  
accounting by Official Receiver 破产管理署署长呈交的帐目 _:C9{aEZb  
Accounting Circular 《会计通告》 DhT>']Z  
accounting class 会计类别 v` 7RCg`  
accounting date 记帐日期;会计结算日期 OJ$]V,Z00x  
accounting for money 款项核算 -[!P!d=  
Accounting Officer 会计主任 *ikc]wQr$  
accounting period 会计报告期;会计期 -~ Mb  
accounting policy 会计政策;会计方针 5Z\#0":e  
accounting practice 会计惯例 80/F7q'tn  
accounting principle 会计准则 .#Z%1U%P.  
accounting record 会计记录 #9xd[A : N  
accounting report 会计报告 m{uxI za  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )3w@]5j  
Accounting Society of China 中国会计学会 % !>I*H  
accounting statement 会计报表 #+5pgD2C  
accounting system 会计制度;会计系统 aL%AQB,  
accounting transaction 会计事项;帐务交易 muZ~*kMc  
accounting treatment 会计处理 9Hu/u=vB<  
accounting year 会计年度 JSW}*HR  
accretion 增值;添加 &twf,8  
accrual 应计项目;应累算数目 PGBQn#c<  
accrual basis 应计制;权责发生制 ;YX4:OBqr  
accrual basis accounting 应计制会计;权责发生制会计  }'/`2!lY  
accrue 应累算;应计 5nO% Ke=  
accrued benefit 应累算利益 YmgLzGk`  
accrued charges 应计费用  &8_gRP  
accrued cumulative preference share dividend 应累算的累积优先股股息 J<maQ6p  
accrued expenses 应累算费用 V8-oYwOR  
accrued interest payable 应付利息;应计未付利息 Z1Z1@2 T  
accrued interest receivable 应收利息;应计未收利息 w1"nffhO  
accrued right 累算权益 8C~]yd  
accruing profit 应累算的利润 MP 2~;T}~  
accumulated fiscal reserve 累积财政储备 /)(#{i*  
accumulated profit 累积利润;滚存溢利 ;Tc`}2  
accumulated reserve 累积储备 xs:n\N  
accumulation of surplus income 累积收益盈余  <**y !2  
acquired assets 既得资产 ~UjGSO)z}  
acquisition 收购;购置;取得 uYil ?H{kH  
acquisition cost 购置成本 nwaxz>;  
acquisition expenses 购置费用 ]=";IN:SU  
acquisition of 100% interest 收购全部股权 GBFtr   
acquisition of control 取得控制权 D] ~MC  
acquisition of fixed assets 购置固定资产 _DNHc*  
acquisition of shell “买壳” j;3[KLmuK%  
acquisition price 收购价 o1Q7Th  
act of God 天灾 fasgmi}  
acting partner 执事合伙人 Qx47l  
active market 买卖活跃的市场;交投畅旺的市场;旺市 sHl>$Qevz  
active partner 积极参与的合伙人 1u(.T0j7f  
active trading 交投活跃 .?e\I`Kk^'  
actual circulation 实际流通 m"jV}@agX  
actual cost 实际成本 ) ^3avRsC  
actual expenditure 实际开支;实际支出 $Gv9m  
actual income 实际入息;实际收入;实际收益 /BV03B  
actual market 现货市场 x61U[/r  
actual price 现货价;实际价格 H;fxxu`cS  
actual profit 实际利润 z0*_^MH  
actual quotation 实盘;实际价位;实际报价 }HYjA4o\A  
actual year basis 按实际年度计算 wz.6du6-  
actuals 实货 eT8}  
actuarial investigation 精算调查 =xJKIu  
actuarial principle 精算原则 G 0;XaL:  
actuarial report 精算师报告 _}VloiY  
Actuarial Society of Hong Kong 香港精算学会 )V:]g\t  
actuarial valuation 精算师估值  n>`as  
actuary 精算师 >P $;79<  
ad referendum agreement 暂定协议;有待覆核的协定 -O!Zxg5x  
ad valorem duty 从价税;按值征税 y>|{YWbp?  
ad valorem duty system 从价税制  \qR %%S  
ad valorem fee 从价费 ADk8{L{UU  
ad valorem tariff 从价关税 H0R&2#YD  
additional allowance 额外免税额 R% ,<\d7  
additional amount for unexpired risk 未过期风险的额外款额 ZwerDkd  
additional assessable profit 补加应评税利润 NDAw{[.%  
additional assessment 补加评税 #\ n8M  
additional commitment 额外承担 0#*#a13  
additional commitment vote 额外承担拨款 ] 0m&(9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3lq Mucr  
additional dependent parent allowance 供养父母额外免税额 TkO[rAC  
additional provision 额外拨款 7ei|XfR  
additional stamp duty 附加印花税 3^ ~KB'RZ  
additional tax 补加税罚款;补加税款 xOHgp=#D  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [mr9(m[F  
adjudged bankrupt 被裁定破产 m7GR[MR  
adjudicated bankrupt 裁定破产人 u=/CRjot  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 pOkLb #  
adjudication of bankruptcy 裁定破产;宣告破产 JiU9CeD3  
adjudication of insolvency 裁定无力偿还债务 dG71*)<)t  
adjusted actual 经调整的实数;调整后的实数 }sFm9j7yR  
adjusted current assets 经调整的流动资产;调整后的流动资产 Iu *^xn  
adjusted figure 经调整的数字;调整后的数额 C 2w2252T  
adjusted liabilities 经调整的负债;调整后的负债 5W@jfh)  
adjusted loss 经调整的亏损;调整后的亏损 v[n7"  
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 D.6,VY H  
adjusted profit 经调整的利润;调整后的利润 -+em!g'  
adjusted surplus 经调整的盈余额;调整后的盈余额 'EfR|7m  
adjusted value 经调整的价值;调整后的价值 hyT1xa  
adjustment 调整;修订;理算〔保险〕 k8uvNLA)a  
adjustment centre 调剂中心 {E0z@D)U-  
adjustment lag 调整过程的时间差距;调整时差 LW:LFzp  
adjustment mechanism 调整机制 D^;*U[F?  
adjustment of loss 亏损调整 ed_FiQd  
adjustment process 调整过程;调整程序 ~|AwN [  
adjustment range 调整幅度 H7k PM[  
administered exchange rate 受管制汇率 *8tI*Pus  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FsGlJ   
administration expenses 行政费用 9A7@ 5F  
administration fee 手续费;行政费 z5X~3s\dP  
administration in bankruptcy 破产管理 z]bwnJfd  
administration order 遗产管理令 {gaai  
administrator 管理人;遗产管理人 ?[MsQQd~  
administrator of the estate 遗产管理人 tD Cw-  
admission of debt 债项承认书 `[YngYw  
admission of proof 接纳债权证明 ;eZ#bjw-d  
advance 放贷款项;垫付款项;预支款项;预付款项 $eBX  
advance account 暂支帐目;预付款帐户 `O8b1-1q~  
advance compensation 预付补偿金 eV cANP  
advance from shareholder 股东垫款 AisN@  
advance pending reimbursement 预支以待日后付还 [J0 v&{)?  
advanced economy 先进经济体系 N8`4veVBx'  
advancement 预付;预付财产 DF{ Qw@P!  
advances warrant 垫款令 6Ik,zQL  
advancing 贷出 leiW4Fj  
adverse balance 逆差 :ECi+DxBK  
adverse exchange 逆汇 O!Z|r ?  
advertisement addressed to shareholders 在报章刊登的致股东通告 Zf>^4_x3P  
advice for collection 托收通知书 (?b@b[D~4  
advice of drawing 提款通知书;汇票通知书 A;u"<KG?  
advice of payment 付款通知 " uPy,<l  
Advisory Committee [Securities and Futures Commission] TV}}dw  
谘询委员会〔证券及期货事务监察委员会〕 h`}3h< 8  
Advisory Committee on Diversification 经济多元化谘询委员会 5')8r ';,  
affidavit 誓章;遗产申报誓章 9ElCg"  
affidavit of no receipt 述明无收款的誓章 uGl| pJ\y=  
affiliate 联号;联营公司;附属公司 @E53JKYhY  
affiliated company 附属公司;联号;联营公司 P~FUS%39"o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Fv)7c4  
affordability 负担能力 qJ_1*!!91  
African Development Bank [AfDB] 非洲开发银行 Sm2>'C  
after-acquired property 事后取得的财产 8Z2.`(3c[  
after-hours dealing 市后交易 l**;k+hw  
after-tax profit 税后盈利;税后利润;税后溢利 RP`2)/sMT  
agency agreement 代理协议 p=QYc)3F  
agency expenses 代理机构的开支 <vbIp&  
agency fee 代理费 %AnW~v  
Agency Law 《代理法》 l~Lb!;,dN  
agent 代理人;承销人 )2E%b+"  
agent of company 公司代理人 7a$ G@  
agent's fee 代理人费;经纪费 Ut)r&?  
aggregate 总计;总数;总体数字 2_t=P|Uo  
aggregate amount 总款额;总额 9(!]NNf!  
aggregate assets and liabilities 总体资产与负债 cDXsi#Raj  
aggregate at constant price 按固定价格计算的总体数字 O8N[Jl  
aggregate demand 总需求 O;]?gj 1@  
aggregate gross position 总持仓量 Sb:T*N0gS  
aggregate limit 总限额 I6LD)?  
aggregate of salaries tax 合计薪俸税 )Os Lrq/  
aggregate performance 总体表现;总体业绩 ~ekh1^evu  
aggregate supply 总体供应 jec:i-,  
aggregate surplus 总盈余 yO>V/5`  
aggregate total 整体总额 WnAd5#G  
aggregate value 总值;合计价值 I}Xg &-L  
aggregated basis 合计基准 K$REZe  
aggregated net chargeable income 合计应课税入息实额 )DUL)S  
aggregation 合并计算;合计;总和 L6i|:D32p  
aggregation of incomes of husband and wife 夫妇入息合并计算 %E27.$E_  
aggregation of property 财产的总和 ".~{:=  
agio 差价;贴水 uC]Z8&+obb  
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》 7=*VpX1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [Id}4[={e  
《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》 IGAzE(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n`;R pr&  
《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》 O:.,+,BH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T_OF7?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qU[O1bN  
agreement for a settlement 授产协议 }o9Aa0$*$  
agreement for assignment 转让协议 ! ]Mc4!E  
agreement for sale 售卖协议;买卖协议 \`,xgC9K  
agreement for sale and purchase 买卖协议 1:= `Y@.S  
agreement for the payment of interest 支付利息协议 w9#R'  
agreement for the repayment of money 还款协议 xnq><4  
agreement of reinsurance 再保险协议 9F+P@Kp  
Agricultural Bank of China 中国农业银行 YbMssd2Yg  
air passenger departure tax 飞机乘客离境税 hGP1(pH.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Vul+]h[!h  
airport tax 机场税 q3'o|pp  
alcohol duty 酒精税 )8{6+{5lu  
alienation 让与;让渡;转让 j:1uP^.  
alimony 生活费;赡养费 i!MwBYk  
All Ordinaries Index [AOI] 所有普通股指数 c/u_KJFF-n  
all risks 全险;综合险 }G1&]Wt_  
All Sales Record for Stock Market 《股票市场成交报告》 ;~sr$6  
Allied Capital Resources Limited 新联财务有限公司 V_L[P9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 PtKTm\,JL0  
allocation letter 拨款信件 Ws49ImCB  
allocation of fund 分配款项;预留款项 wy4q[$.4v  
allocation of profit 利润分配;溢利分配 zb2K;%Qs+f  
allocation warrant 拨款令 '0+$ m=   
allotment 分配;配股 \-. Tg!Q6  
allotment notice 股份配售通知;配股通知 J^I7BsZ  
allotment of shares 股份分配 amB@N6*  
allowable 可获宽免;免税的 \}inT_{g  
allowable business loss 可扣除的营业亏损 +|C[-W7Sw  
allowable expenses 可扣税的支出 :J(sXKr[C  
allowance 免税额;津贴;备抵;准备金 {&nV4c$v  
allowance for debts 债项的免税额 \/Ij7nD`l%  
allowance for depreciation by wear and tear 耗损折旧免税额 ZxS&4>.  
allowance for funeral expenses 殡殓费的免税额 3DoRE2}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \].J-^=  
allowance for repairs and outgoings 修葺及支出方面的免税额 WSI Xj5R  
allowance to debtor 给债务人的津贴 u+% tPe  
alteration of capital 资本更改 IM-`<~(I#  
alternate trustee 候补受托人 =wA5P@  
amalgamation 合并 A'"-m)1P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L=7rDW)aa  
ambit of charges 征税范围;收费范围 }#aKFcvg  
amended valuation 经修订的估值 > x'bZ]gm  
American Commodities Exchange 美国商品交易所 c)1=U_61  
American Express Bank Limited 美国运通银行 |ft:|/^F&  
American Stock Exchange 美国证券交易所 2;N@aZX  
amortization 摊销 d~[UXQC  
amount due from banks 存放银行同业的款项 x9}++r  
amount due from banks abroad 存放海外银行同业的款项 9p> /?H|  
amount due from holding companies 控股公司欠款 3%M.U)|+  
amount due from local banks 存放本港银行同业的款项 56s*A*z$ ;  
amount due to banks 银行同业的存款 v>WB FvyD  
amount due to banks abroad 海外银行同业的存款 YIDg'a+z  
amount due to holding companies 控股公司存款 Z! YpklZ?~  
amount due to local banks 本港银行同业的存款 4 10:%WGc  
amount due to outport banks 外埠银行同业的存款 5a$$95oL  
amount for note issue 发行纸币的款额 #O</\|aH)i  
amount of bond 担保契据的款额 !s-/0ugZ  
amount of consideration 代价款额 *j<@yG2\gP  
amount of contribution 供款数额 O: u%7V/  
amount of indebtedness 负债款额 2xmT#m  
amount of principal of the loan 贷款本金额 hh&Js'd  
amount of rates chargeable 应征差饷数额 &N{zkMf  
amount of share capital 股本额 %\yK5V5  
amount of sums assured 承保款额 ?0npEz|  
amount of variation 变动幅度 )Z:m)k>r;  
amount of vote 拨款数额 9N}W(>  
amount payable 应付款额 =QiT)9q)  
amount receivable 应收款额 $j !8?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !3KPwI,  
analysis 分析 A[ 1)!e  
ancillary risk 附属风险 lCE2SKj  
annual account 周年帐目;周年帐目报表;年度决算;年结 h>tsis'N9  
annual accounting date 年结日期 s, -*q}  
annual allowance 每年免税额;年积金;年度津贴;年津 EVSK8T,  
annual balance 年度余额 |!5@xs*T  
annual disposable income 每年可动用收入 Y\u_+CG*  
annual estimates 周年预算 /.-m}0h|W-  
annual fee 年费 @}G|R\2P  
annual general meeting 周年大会 6 ">oo-  
annual growth rate 年增率;每年增长率 fMB4xbpD  
annual long-term supplement 长期个案每年补助金 M+UMR+K  
annual pensionable emolument 可供计算退休金的年薪 kh&_#,  
annual report 年报 Vw?P.4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !47A$sQ  
annual return 周年报表;周年申报表;每年报税表格 'WzUu MCx  
Annual Return Rules 《周年报表规则》 Q=XA"R  
annual review of consumer prices 每年消费物价回顾 $9m5bQcV  
annual roll-forward basis 逐年延展方式 D'?]yyrf  
annual salary 年薪 D JJZJ}7  
annual statement 年度报表;年度决算表 Wy,"cT  
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 5@.zz"o.`  
annuitant 年金受益人 mdt ?:F4Q  
annuity 年金 >%i9oI<)  
annuity contract 年金合约 Dtt\~m;AR  
annuity on human life 人寿年金 j@V $Mbv  
antecedent debt 先前的债项 \#_@qHAG  
ante-dated cheque 倒填日期支票 Hc /w ta  
anticipated expenditure 预期开支 ;.r2$/E  
anticipated net profit 预期纯利 }1\?()rB  
anticipated revenue 预期收入 Y(W{Jd+  
anti-inflation measure 反通货膨胀措施 rUvwpP"k  
anti-inflationary stance 反通货膨胀立场 |3|wdzV  
apparent deficit 表面赤字 YrKFa%k  
apparent financial solvency 表面偿债能力 5EfY9}dl  
apparent partner 表面合伙人 S r[IoF)  
application for personal assessment 个人入息课税申请书 9 G((wiE  
application of fund 资金应用 ! fX9*0L  
application to release as liquidator and to destruct the books of accounts and documents ty9rH=1  
申请免除清盘人职务及毁灭帐簿与文件 Z#@6#S`  
appointed actuary 委任精算师 l^BEFk;  
appointed auditor 委任核数师;委任审计师 \)s3b/oap  
appointed trustee 委任的受托人 V!}L<cN  
appointer 委任人 yx 7loy$[  
apportioned pro rata 按比例分摊 ;HT0w_,  
apportionment 分配;分摊 >T(M0Tkt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !~tnt i6  
apportionment formula 分摊方程式 wz)m{:b<  
apportionment of estate duty 遗产税的分摊 =yo=q)W  
appraisal 估价;评估 HWOek"}Z[  
appreciable growth 可观增长 kEx8+2s=M  
appreciable impact 显着影响 \c FAxL(  
appreciable increase 可观增长 i~ROQMN1  
appreciation 增值;升值 $TFTIk*uU  
appreciation against other currencies 相对其他货币升值 lWIv(%/@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j@_nI~7f}  
appreciation tax 增值税 r8<JX5zyuo  
appropriation 拨款;拨用;拨付 {Wr\D Vp  
appropriation account 拨款帐目 Vz k cZK  
Appropriation Bill 拨款法案 B_b8r7Vn`  
appropriation-in-aid system 补助拨款办法 =sL(^UISl  
approved assets 核准资产 6O%=G3I  
approved basket stock 认可一篮子证券 4'_L W?DS  
approved budget 核准预算 %pd5w~VP  
approved charitable donation 认可慈善捐款 ?#U0eb5u  
approved charitable institution 认可慈善机构 `$f\ %  
approved currency 核准货币;认可货币 %d ZM9I0  
approved estimates 核准预算 YlG; A\]k  
approved estimates of expenditure 核准开支预算 E#8J+7  
approved overseas insurer 核准海外保险人 .!!79 6hS  
approved overseas trust company 核准海外信托公司 iczs8gj*  
approved pooled investment fund 核准汇集投资基金 z{@= _5;  
approved provident fund scheme 认可公积金计划 IOn`cbV:  
approved provision 核准拨款 %~ ;nlDw  
approved redeemable share 核准可赎回股份 il=?of\,i  
approved regional stock 认可地区性证券 '/n\Tg+  
approved retirement scheme 认可退休金计划 Xk 5oybDI  
approved subordinated loan 核准附属贷款 Q1K"%  
arbitrage 套戥;套汇;套利 B<rPvM7a  
arbitrageur 套戥者;套汇者 rrW! X q  
arbitrary amount 临时款项 `9]P/J^  
arrangement 措施;安排;协定 'et(:}i  
arrears 欠款 q`h7H][(A  
arrears of pay 欠付薪酬 ry z /rf  
arrears of revenue 逾期未收税款;逾期未收的帐项 x0y% \  
articles of association 组织章程;组织细则;组织章程细则 (}VuiNY<3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 yIM.j;5:~5  
ascertainment of profit 确定利润 `>dIF.  
"Asia Clear" “亚洲结算系统” qT 5Wa O)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #}nBS-+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J!ln=h  
Asian Development Fund [ADF] 亚洲发展基金 N=hSqw[  
Asian dollar bond 亚洲美元债券 3`mC"a b /  
Asian dollar market 亚洲美元市场 ::kpl2r\c  
Asian dollar rate 亚洲美元利率 B'NS&7+].  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9)1P+c--  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Y}85J:q]  
asked price 沽盘;喊价;索价;卖方报价 W^-hMT]uD  
assessable income 应评税入息 Rc;1Sm9\  
assessable loss 应评税亏损  ]v/t8`  
assessable profit 应评税利润 39'X$!  
assessable value 应评税值 7)g;Wd+H  
assessed profit 估定利润 "4J?JR  
assessed value 经评估价值 wOD/Z8  
assessment 评税;评定;估价;评税单 X%RQB$  
assessment number 评税编号;估价编号 PEMxoe<+  
assessment of additional tax 补加税评税 |p'_k(z}  
assessment of performance 业绩评估;实绩评价 lqhHbB  
Assessor 评税主任 /5Gnb.zN)  
asset price bubbles 资产价格泡沫 1uK)1%vK  
asset-backed securities 具资产保证的证券 H57jBD  
assets accretion 资产增值 NdaVT5RB  
assets and liabilities 资产与负债 _:oMyK'  
assets betterment statement 资产递增表;资产改进表 cL-6M^!a  
assets lending 实物放款;有抵押贷款 .N?|t$J  
assets of the company passing on the death 死者去世时转移的公司资产 I^6c 0`  
assets pledged as security for liabilities 用作负债抵押的资产 WBIQ%XB'  
assets portfolio 资产投资组合 9aW8wYL~b  
assets price 资产价格 O~7p^i}  
assets quality 资产质素 <FMuWHY  
assets realization 资产变现 ,C5@ P+A  
assets refinancing arrangement 资产再集资安排 eh8<?(eK  
assets securitization 资产证券化 @B}&62T  
assets situated outside Hong Kong 在香港以外地方的资产 Yb,G^+;  
assets stripping 削减资产;拆卖资产 S(q4OQ B{  
assets value 资产值 ^XjvJa  
assignee 承让人 j@kRv@  
assignment 转让;转让书;转让契 0j-F6a*p'1  
assignment of interest 权益转让 VQZT.^  
assignment of letters patent and trade mark 专利证书及商标转让 853]CK<  
assignment of property 物业转让;物业转让书 +_vm\]4  
assignment right 转让权 pO-)x:Wg  
assignor 转让人 gDUoc*+h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 s (l+{b &  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o(S^1j5  
associate member 附属会员 B8P@D"u  
associated body corporate 相联法人团体 Dg?Ho2ih  
associated company 相联公司;联属公司 @U7U?.p  
associated corporation 相联法团 {EiG23!qV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }W Bm%f  
公认会计师公会〔英国〕 T%z!+/=&^  
Association of Futures Exchange Brokers 香港期货经纪协会 L%=BCmMx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2n"*)3Qj  
association of underwriters 承保人组织 X.r!q1_c  
assumption of control 接管 +'{:zN5m  
assurance 担保;保险;转易;转易书 5d!z<{`  
assurance of interest 权益的转易 fb;hf:B:  
at 19XX price 按一九XX年价格计算 U O{xpY  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]G$!/vXP  
at a premium 按溢价计算;按升水价格计算 ;NvhL|R  
at call 通知付款;按通知 C/grrw  
at constant market price 按固定市价计算 {Hrr:hC  
at constant price 按固定价格计算 OP\^c  
at cost 按成本计算 O~c+$(  
at current market price 按当时市价计算;按现时市价计算 tPMg Z  
at current price 按当时价格计算;按现时价格计算 r;5 AY  
at factor cost 按要素成本计算;按生产要素成本计算 ]VO,} `  
at money-of-the-day price 按付款当日价格计算 0^|$cvYiL  
at or better 按指定或较佳价位〔买卖指令〕 }b\ipA,~  
at par 按面值计算;平价 w|3fioLs  
at sight 见票即付 x&6i@Jl  
at the close 按收市盘 7D9h;gsP  
at the opening 按开市盘 A=l?IC@O  
attestation 见证;见证条款 <#J<QYF&2  
at-the-money option 平价期权 Z:}2F^6  
attorney 受权人;受托代表人 ]2u7?l  
attornment 新拥有人承认书 '<U[;H9\  
attributable profit 可归属利润 !E(J ]a  
attributable share value 可归属股份价值 ] "7El;2z  
Auckland Stock Exchange 奥克兰证券交易所 =r@ie>* U  
auction 拍卖 6.(]}?g1f  
auctioneer 拍卖商 a'L7y%  
audit 审计;核数 ' ]H#0.  
Audit Commission 审计署 Qcy+ {j]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  T!O3(  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 r.W"@vc>  
audit review 帐目审查 %'p|JS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Sd/d [  
audited account 审计帐目;经审计的帐目 LqH?3):  
audited annual account 经审计的周年帐目 &nY2u-Q  
audited balance sheet 经审计的资产负债表 !'UsC6Y4  
auditor 核数师;核数主任;审计师 e>s.mH6A  
auditor's certificate 核数师证明书;审计师证明书 ^AC+nko*  
auditor's report 核数师报告;审计师报告 NJz*N%VWD  
Aussie bond 澳元债券 WA)lk>(+  
austerity budget 紧缩预算 U7Sl@-#|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :EmMia-)J  
Australia All Ordinaries Index 澳洲所有普通股票指数 kk>0XPk  
Australian Dollar [AUD] 澳元 kA->xjk  
Australian Options Market 澳大利亚期权市场 =V4_DJ(&  
Australian Securities Commission 澳洲证券事务监察委员会 vzT6G/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c_j )8  
Australian Stock Exchange 澳大利亚证券交易所 WLA_YMlA  
Austrian Schilling [ATS] 奥地利先令 [Nzg 8FP  
authentication 认证;鉴证 K <fq=:I3  
authority to purchase 委托购买证;委购书 ^9m^#"ZW`  
authorization 认可;核准;授权;授权书 1QdB`8in  
authorization by direction 指示授权 .bl/At3A  
authorization by instruction 指令授权 ?R~Ye  
authorization by warrant 令状授权 j$/uJ`  
authorization of unit trust 单位信托的认可 X/C54%T ~  
authorized agent 指定代理人 1pBsr(  
authorized capital 法定资本 3  %{'Uh,  
authorized clerk 出市员 RM=+ZmA  
authorized dealer 认可交易商 xsypIbN  
authorized financial institution 认可财务机构 E`LIENm  
authorized fund 认可基金 "}Sid+)<  
authorized fund house 获授权的基金公司;认可基金公司 f0s<Y  
authorized institution 认可机构 gB'Ah-@,P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c`[uQXv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;Z<*.f'^fc  
authorized insurer 获授权保险人;获认可承保人 KARQKFp!C>  
authorized investment 特准投资项目 w6%CB E2  
authorized person 获授权人 Ab|NjY:  
authorized representative 获授权代表 bTYP{x~ y  
authorized share capital 法定股本 0 GLB3I >  
automated quotation system 自动报价系统 {;rpgc  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Xf/<.5A  
自动交易系统〔香港期货交易所有限公司〕 7QRvl6cv  
automatic adjustment mechanism 自动调整机制 4Fht (B|  
automatic adjustment system 自动调整系统 !wufoK  
Automatic Clearing House 自动票据交换所 "VOW V3Z  
automatic exchange rates accumulation system 自动化汇率累集系统 '%/u103{e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 */m~m?  
automatic teller machine [ATM] 自动柜员机 2nz'/G  
autopay 自动转帐 Jd_1>p  
available assets 可用资产 Gt *<?  
available fiscal reserve 现存财政储备 ,'0oj$~S:  
available profit 可用利润 Yoym5<xE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 KPvYq?F>4  
average 平均;平均数;海损 _1bd)L&dF  
average basic salary 平均基本薪金 m##z  
average consumer expenditure 平均消费开支;一般消费开支 ^)K[1]"uM  
average cost 平均成本 /bj`%Q.n  
average cost of land production 增辟土地平均成本 C4K&flk]  
average daily turnover 平均每日成交额 9YsO+7[  
average daily wage rate 平均每日工资率 q|_ 5@Ly  
average expenditure pattern 平均开支模式 g KY ,G  
average growth rate 平均增长率 vnOF$6n  
average net fixed assets 固定资产平均净值 rMFf8D(Y  
average of relatives 相对价格平均数 (N>ew)Ke  
average price 平均价格 CX2q7azG  
average propensity to consume 平均消费倾向;一般消费倾向 :JG}%  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *j;r|P;g  
average rate 平均率 YuW\GSV00  
average revenue 平均收入;平均收益 g?Ty5~:lq  
average stock 平均库存;平均存货 n \NDi22  
average yearly rent 平均年租 xaaxj  
avoidance of double taxation 避免双重课税 5nw9zW :'  
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 G+yz8@  
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