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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: ktF\f[  
A share A股;甲类股份 icS% ])3LF  
abatement of tax 减税;减扣免税额 z{$2bV  
ABN AMRO Bank N.V. 荷兰银行 wo>7^ZA  
above-the-line expenditure 线上项目支出;经常预算支出 pUF$Nq>og  
above-the-line receipt 线上项目收入;经常预算收入 :O)\+s-  
ABSA Asia Limited 南非联合亚洲有限公司 ~/C9VR&  
absolute change 绝对数值变更 N_L~oX_  
absolute expenditure 实际开支 F)K&a  
absolute guideline figure 绝对准则数字 &l M=>?  
absolute interest 绝对权益 HV21=W  
absolute order of discharge 绝对破产解除令 fj"1TtPq#  
absolute profit margin 绝对利润幅度 94.|l  
absolute value 实值;绝对值 yrvV<}  
absolutely vested interest 绝对既得权益 t9l]ie{"o.  
absorbed cost 已吸收成本;已分摊成本 +-2W{lX  
absorption 吸收;分摊;合并 !1m7^3l7j  
absorption rate 吸收率;摊配率;分摊率 D*0[7:NSO  
ACB Finance Limited 亚洲商业财务有限公司 pgUp1goAU  
acceptable form of reciprocity 合理的互惠条件 >uLWfk+y1  
acceptable rate 适当利率;适当汇率 zy'e|92aO  
acceptance agreement 承兑协议 NdxPC~Z+  
acceptance for honour 参加承兑 MZd?cS  
acceptor 承兑人;接受人;受票人 OV2/?  
acceptor for honour 参加承兑人 WQiIS0BJ *  
accident insurance 意外保险 n?(sn  
Accident Insurance Association of Hong Kong 香港意外保险公会 3QhQpPk) ,  
accident insurance scheme 意外保险计划 u7nTk'#r  
accident year basis 意外年度基准 Yj"{aFK#u@  
accommodation 通融;贷款 tNvjwgV\  
accommodation bill 通融票据;空头票据 dD351!-  
accommodation party 汇票代发人 !-HJ%(5:F  
account balance 帐户余额;帐户结余 lJvfgP-j  
account book 帐簿 R :*1Y\o(  
account collected in advance 预收款项 ]WYddiF  
account current book 往来帐簿 FFtB#  
account of after-acquired property 事后取得的财产报告 #J'V,_ wH  
account of defaulter 拖欠帐目  MFyi#nq  
account payable 应付帐款 ()^tw5e'^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7I/a  
account receivable 应收帐款 JA09 o(  
account receivable report 应收帐款报表 .QW@rV:T  
account statement 结单;帐单;会计财务报表 f = 'AI  
account title 帐户名称;会计科目 @6kkt~>:  
accountant's report 会计师报告 I ]ZksC  
Accountant's Report Rules 会计师报告规则 $Sgq7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 uCHM  
Accounting Arrangements 《会计安排》 <:>[24LJ{  
accounting basis 会计基础 9\Md.>  
accounting by Official Receiver 破产管理署署长呈交的帐目 Df@b;-E  
Accounting Circular 《会计通告》 *+TO%{4  
accounting class 会计类别 )i"52!  
accounting date 记帐日期;会计结算日期 5cj&D74o  
accounting for money 款项核算 8I~*9MUp  
Accounting Officer 会计主任 2)Q%lEm`SP  
accounting period 会计报告期;会计期 4axuE]  
accounting policy 会计政策;会计方针 Tmk'rOg5  
accounting practice 会计惯例 SveP:uJA[  
accounting principle 会计准则 #y8Esik  
accounting record 会计记录 gb=tc`  
accounting report 会计报告 siOyp ]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W 'PW;.,  
Accounting Society of China 中国会计学会 uHuL9Q^  
accounting statement 会计报表 FI@kE19  
accounting system 会计制度;会计系统 W[LQ$uj  
accounting transaction 会计事项;帐务交易 'soll[J  
accounting treatment 会计处理 8iPA^b|sz{  
accounting year 会计年度 4}t$Lf_  
accretion 增值;添加 `j4OKZ  
accrual 应计项目;应累算数目 a+B3`6  
accrual basis 应计制;权责发生制 m'KEN<)s  
accrual basis accounting 应计制会计;权责发生制会计 IN@ =UAc&  
accrue 应累算;应计 *|,ye5"  
accrued benefit 应累算利益 5 Nt9'"  
accrued charges 应计费用  GG(}#Z5h  
accrued cumulative preference share dividend 应累算的累积优先股股息 2]5ux!Lqln  
accrued expenses 应累算费用 q3D,hG_  
accrued interest payable 应付利息;应计未付利息 0pBG^I`_  
accrued interest receivable 应收利息;应计未收利息 qgxGq(6K  
accrued right 累算权益 ?]\v%[ho  
accruing profit 应累算的利润 ^3C%&  
accumulated fiscal reserve 累积财政储备 82YZN5S3]3  
accumulated profit 累积利润;滚存溢利 h$d`Jmaq  
accumulated reserve 累积储备 (Bss%\  
accumulation of surplus income 累积收益盈余 qhmA)AWG>  
acquired assets 既得资产 b~;M&Y  
acquisition 收购;购置;取得 ;m"R.Q9*  
acquisition cost 购置成本 hM[I}$M&O  
acquisition expenses 购置费用 2 U3WH.o  
acquisition of 100% interest 收购全部股权 EdCcnl?R6  
acquisition of control 取得控制权 nc?Oj B  
acquisition of fixed assets 购置固定资产 *X 2dS {  
acquisition of shell “买壳” W"g@*B'|  
acquisition price 收购价 v"sN K  
act of God 天灾 "4CO^ B  
acting partner 执事合伙人 5ZjM:wrF|  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Qv@)WJ="-0  
active partner 积极参与的合伙人 +2m\Sv V  
active trading 交投活跃 Zzv,p  
actual circulation 实际流通 Zb2.o5#}  
actual cost 实际成本 tj:>o#D  
actual expenditure 实际开支;实际支出 Px`z$~*B:  
actual income 实际入息;实际收入;实际收益 Gu%}B@4^  
actual market 现货市场 m</nOf+C  
actual price 现货价;实际价格 ]U.YbWe^  
actual profit 实际利润 `IK3e9QpcA  
actual quotation 实盘;实际价位;实际报价 ?r R, h{~  
actual year basis 按实际年度计算 G:;(,  
actuals 实货 #+;0=6+SM  
actuarial investigation 精算调查 gX]'RBTb  
actuarial principle 精算原则 :2MHx}]il  
actuarial report 精算师报告 !qJ|`o Y  
Actuarial Society of Hong Kong 香港精算学会 r%II` i  
actuarial valuation 精算师估值 !{4bC  
actuary 精算师 ] dHV^!  
ad referendum agreement 暂定协议;有待覆核的协定 mTZgvPJ!  
ad valorem duty 从价税;按值征税 \E,Fe:/g  
ad valorem duty system 从价税制 ^/jALA9!  
ad valorem fee 从价费 1{bsh?zd  
ad valorem tariff 从价关税 / Hexv#3  
additional allowance 额外免税额 pAd SOR2  
additional amount for unexpired risk 未过期风险的额外款额 xkkW?[&  
additional assessable profit 补加应评税利润 /qO?)p3gk  
additional assessment 补加评税 !J+< M~o}  
additional commitment 额外承担 QfsTUAfR  
additional commitment vote 额外承担拨款 #zw 'H9l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t 5  
additional dependent parent allowance 供养父母额外免税额 b+mh9q'5E  
additional provision 额外拨款 VTxLBFK;  
additional stamp duty 附加印花税 qEB]Tj e[  
additional tax 补加税罚款;补加税款 /,2${$c!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6IC/~Woghx  
adjudged bankrupt 被裁定破产 06vxsT@  
adjudicated bankrupt 裁定破产人 JheF}/Bx  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 P7kb*  
adjudication of bankruptcy 裁定破产;宣告破产 oj~0zJI  
adjudication of insolvency 裁定无力偿还债务 6"U)d7^  
adjusted actual 经调整的实数;调整后的实数 r2 o-/$  
adjusted current assets 经调整的流动资产;调整后的流动资产 [lX3":)  
adjusted figure 经调整的数字;调整后的数额 -4'yC_8t  
adjusted liabilities 经调整的负债;调整后的负债 ;&G8e* bM2  
adjusted loss 经调整的亏损;调整后的亏损 |{H-PH*Iz  
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 $@:z4S(  
adjusted profit 经调整的利润;调整后的利润 \!,@pe_  
adjusted surplus 经调整的盈余额;调整后的盈余额 6s|4'!  
adjusted value 经调整的价值;调整后的价值 (3+:/,{'$  
adjustment 调整;修订;理算〔保险〕  mH*6Q>  
adjustment centre 调剂中心 6v}WdK  
adjustment lag 调整过程的时间差距;调整时差 ^gD%#3>X  
adjustment mechanism 调整机制 VwV`tKit  
adjustment of loss 亏损调整 FGG 7;0(  
adjustment process 调整过程;调整程序 F,-S&d  
adjustment range 调整幅度 QBiLH]qa  
administered exchange rate 受管制汇率 yp:_W@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _P*<T6\J>  
administration expenses 行政费用 fUg I*V  
administration fee 手续费;行政费 s8]9OG3g  
administration in bankruptcy 破产管理 aPMqJ#fIr  
administration order 遗产管理令 PME ?{%&  
administrator 管理人;遗产管理人 +aWI"d--h  
administrator of the estate 遗产管理人 (S[" ak  
admission of debt 债项承认书 $}G03G@  
admission of proof 接纳债权证明 <H)I06];  
advance 放贷款项;垫付款项;预支款项;预付款项 )m Uc !TP  
advance account 暂支帐目;预付款帐户 F! ;0eS"xp  
advance compensation 预付补偿金 d= -/'_'  
advance from shareholder 股东垫款 $MEKt}S  
advance pending reimbursement 预支以待日后付还 o(I[_oUy\  
advanced economy 先进经济体系 AZCbUkq  
advancement 预付;预付财产 m1k+u)7kD  
advances warrant 垫款令 Ex ?)FL$4  
advancing 贷出 6/Coi,om  
adverse balance 逆差 /M-%]sayj  
adverse exchange 逆汇 #Pz},!7  
advertisement addressed to shareholders 在报章刊登的致股东通告 :>.~"uWo{  
advice for collection 托收通知书 bX:ARe O  
advice of drawing 提款通知书;汇票通知书 \Om< FH}  
advice of payment 付款通知 U. 1Vpfy  
Advisory Committee [Securities and Futures Commission] 9@-^! DBM  
谘询委员会〔证券及期货事务监察委员会〕 ?[\(i)]  
Advisory Committee on Diversification 经济多元化谘询委员会 / W}Za&]  
affidavit 誓章;遗产申报誓章 i`^`^Ka  
affidavit of no receipt 述明无收款的誓章 #qk A*WP  
affiliate 联号;联营公司;附属公司 VR>;{>~  
affiliated company 附属公司;联号;联营公司 L!7*U.+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 O7shY4Sr  
affordability 负担能力 Uu9\;f  
African Development Bank [AfDB] 非洲开发银行 ; 2vHdN  
after-acquired property 事后取得的财产 ;K:)R_H  
after-hours dealing 市后交易 K YFumR  
after-tax profit 税后盈利;税后利润;税后溢利 ?#^_yd|<  
agency agreement 代理协议 vv  _I o  
agency expenses 代理机构的开支 W^W^5-'"D,  
agency fee 代理费 b:Lp`8Du  
Agency Law 《代理法》 xS` %3+|  
agent 代理人;承销人 v ?)-KtX|  
agent of company 公司代理人 %v\0Dm+A  
agent's fee 代理人费;经纪费 Vc3tKuMsiX  
aggregate 总计;总数;总体数字 Yw=Ve 0  
aggregate amount 总款额;总额 L{|V13?  
aggregate assets and liabilities 总体资产与负债 :J-@+_J  
aggregate at constant price 按固定价格计算的总体数字 #;Y JR9VN  
aggregate demand 总需求 Da!A1|"  
aggregate gross position 总持仓量 \FSkI0  
aggregate limit 总限额 q&Sd+y&  
aggregate of salaries tax 合计薪俸税 #N%xr'H  
aggregate performance 总体表现;总体业绩 8oG0tX3i  
aggregate supply 总体供应 Z;bzp3v  
aggregate surplus 总盈余 x-k}RI  
aggregate total 整体总额 N %-Cp)  
aggregate value 总值;合计价值 jR S0(8  
aggregated basis 合计基准 %0}qMYS  
aggregated net chargeable income 合计应课税入息实额 =yiRB?  
aggregation 合并计算;合计;总和 zR/d:P?  
aggregation of incomes of husband and wife 夫妇入息合并计算 | eIN<RY5  
aggregation of property 财产的总和 k7Fa+Y)K7  
agio 差价;贴水 ^WP`;e  
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》 a3 <D1"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SIjdwr!+ZZ  
《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》 Crmxsw.W^Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  R:98'`X=  
《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`HZS|>K*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @@7<L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3hr&p{/  
agreement for a settlement 授产协议 DPJ#Y -0  
agreement for assignment 转让协议 0&Q-y&$7  
agreement for sale 售卖协议;买卖协议 L5E.`^?  
agreement for sale and purchase 买卖协议 n4+l, ~  
agreement for the payment of interest 支付利息协议 gmy$_4+6o  
agreement for the repayment of money 还款协议 y~An'+yBa  
agreement of reinsurance 再保险协议 ;wIpche  
Agricultural Bank of China 中国农业银行 Zf |%t  
air passenger departure tax 飞机乘客离境税 3(G}IWPq<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <<gk< _7`  
airport tax 机场税 >tnQuFKg]  
alcohol duty 酒精税 3>%rm%ffE  
alienation 让与;让渡;转让 f n )m$\2  
alimony 生活费;赡养费 [f}YXQ0N)  
All Ordinaries Index [AOI] 所有普通股指数 *{8K b>D  
all risks 全险;综合险 "qUUH4mR`  
All Sales Record for Stock Market 《股票市场成交报告》 `:!mPNW#  
Allied Capital Resources Limited 新联财务有限公司 eKNZ?!c=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q?g4**C  
allocation letter 拨款信件 ^AK<]r<?L?  
allocation of fund 分配款项;预留款项 H#x=eDU|k  
allocation of profit 利润分配;溢利分配 $-m@cObw!.  
allocation warrant 拨款令 oCdWf63D  
allotment 分配;配股 "5u*C#T2$  
allotment notice 股份配售通知;配股通知 tM]~^U  
allotment of shares 股份分配 .}S9C]d:a  
allowable 可获宽免;免税的 "Q6oPDX(  
allowable business loss 可扣除的营业亏损 +uKh]RP  
allowable expenses 可扣税的支出 %4Cs c  
allowance 免税额;津贴;备抵;准备金 ciVN-;vi  
allowance for debts 债项的免税额 *,X;4?:,  
allowance for depreciation by wear and tear 耗损折旧免税额 1X2MhV  
allowance for funeral expenses 殡殓费的免税额 H=[eO  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 B)g7MG  
allowance for repairs and outgoings 修葺及支出方面的免税额 T1jAY^^I  
allowance to debtor 给债务人的津贴 \\XvVi:B  
alteration of capital 资本更改 4Tgy2[D?q  
alternate trustee 候补受托人 wl H6  
amalgamation 合并 )WavG1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o<bZ.t  
ambit of charges 征税范围;收费范围 rk:^^r>5Qi  
amended valuation 经修订的估值 ~wf&78  
American Commodities Exchange 美国商品交易所 YKKZRlQo  
American Express Bank Limited 美国运通银行 e/JbRbZX  
American Stock Exchange 美国证券交易所 0>Iy`>]  
amortization 摊销 , f{<  
amount due from banks 存放银行同业的款项 3:Q5dr+1_  
amount due from banks abroad 存放海外银行同业的款项 U;u@\E@2  
amount due from holding companies 控股公司欠款 ste0:.*qb  
amount due from local banks 存放本港银行同业的款项 RE)!b  
amount due to banks 银行同业的存款 h[eC i  
amount due to banks abroad 海外银行同业的存款 /`6Y-8e2  
amount due to holding companies 控股公司存款 >?3yVE  
amount due to local banks 本港银行同业的存款 Aw?i6d  
amount due to outport banks 外埠银行同业的存款 0 PdeK'7  
amount for note issue 发行纸币的款额 VZveNz@]r  
amount of bond 担保契据的款额 S+wy^x@@  
amount of consideration 代价款额 l-^2>K[  
amount of contribution 供款数额  ;IV  
amount of indebtedness 负债款额  Y7*8 A,  
amount of principal of the loan 贷款本金额  9t$#!2z  
amount of rates chargeable 应征差饷数额 &~4;HjS  
amount of share capital 股本额 {L6@d1u  
amount of sums assured 承保款额 |h^[/  
amount of variation 变动幅度 HpLCOY1-  
amount of vote 拨款数额 hHA!.u4&  
amount payable 应付款额 -d-vzri  
amount receivable 应收款额 +"mS<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,gO}H)v]t  
analysis 分析 ov3FKMG?  
ancillary risk 附属风险 Tumv0=q4wd  
annual account 周年帐目;周年帐目报表;年度决算;年结 z6'Cz}%EP'  
annual accounting date 年结日期 y<9' 3\  
annual allowance 每年免税额;年积金;年度津贴;年津 7C;oMh5  
annual balance 年度余额 |.#G G7F^S  
annual disposable income 每年可动用收入 bm>N~DC  
annual estimates 周年预算 }H5~@c$  
annual fee 年费 QT8GP?F  
annual general meeting 周年大会 we("#s1=  
annual growth rate 年增率;每年增长率 cMU"SO  
annual long-term supplement 长期个案每年补助金 1  b&<De  
annual pensionable emolument 可供计算退休金的年薪 *VX"_C0Jy=  
annual report 年报 CE5A^,EsB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ']bw37_U,  
annual return 周年报表;周年申报表;每年报税表格 omP\qOc  
Annual Return Rules 《周年报表规则》 .#q]{j@Ot  
annual review of consumer prices 每年消费物价回顾  g)Tr#  
annual roll-forward basis 逐年延展方式 WWEZTFL:j  
annual salary 年薪 }AW"2<@  
annual statement 年度报表;年度决算表 n 9>**&5L  
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 AAXlBY6Y-  
annuitant 年金受益人 wo+ b":  
annuity 年金 8@ZZ[9kt  
annuity contract 年金合约 gf ?_tB0C  
annuity on human life 人寿年金 !qu/m B  
antecedent debt 先前的债项 &wa2MNCG8  
ante-dated cheque 倒填日期支票 En9>onJ  
anticipated expenditure 预期开支 ;;|o+4Ob;  
anticipated net profit 预期纯利 56?RFnZ&j  
anticipated revenue 预期收入 H/2dVUU  
anti-inflation measure 反通货膨胀措施 WR"?j 9y_q  
anti-inflationary stance 反通货膨胀立场 %y{'p:  
apparent deficit 表面赤字 y3 "+4e  
apparent financial solvency 表面偿债能力 BROn2aSx%  
apparent partner 表面合伙人 EJW}&e/  
application for personal assessment 个人入息课税申请书 diWi0@  
application of fund 资金应用 -Hh.8(!XoO  
application to release as liquidator and to destruct the books of accounts and documents aGAeRF  
申请免除清盘人职务及毁灭帐簿与文件 ge4QaK  
appointed actuary 委任精算师 e?7Oom  
appointed auditor 委任核数师;委任审计师 j4:Xel/  
appointed trustee 委任的受托人 &J\<"3  
appointer 委任人 oLS/  
apportioned pro rata 按比例分摊 O?`_RN4l  
apportionment 分配;分摊 8|{d1dy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TCR|wi] kW  
apportionment formula 分摊方程式 @~QI3)=s  
apportionment of estate duty 遗产税的分摊 yBRYEqS+  
appraisal 估价;评估 msVi3`q~  
appreciable growth 可观增长 hLr\;Swyp  
appreciable impact 显着影响 nN2huNTf:  
appreciable increase 可观增长 m%cwhH_B  
appreciation 增值;升值 QuIZpP=  
appreciation against other currencies 相对其他货币升值 .(7m[-iF!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CjGQ  
appreciation tax 增值税 3wMnTT"At  
appropriation 拨款;拨用;拨付 c2u*<x  
appropriation account 拨款帐目 n%6ba77  
Appropriation Bill 拨款法案 [(2XL"4D  
appropriation-in-aid system 补助拨款办法 1+#E|YWJ  
approved assets 核准资产 sDB,+1"Y$  
approved basket stock 认可一篮子证券 z22:O"UHa  
approved budget 核准预算 u` ;P^t5  
approved charitable donation 认可慈善捐款 jp7cPpk:LG  
approved charitable institution 认可慈善机构 nT%ko7~-  
approved currency 核准货币;认可货币 7]_zWx,r  
approved estimates 核准预算 N F,<^ u  
approved estimates of expenditure 核准开支预算 OtbPr F5  
approved overseas insurer 核准海外保险人 &~c`p[  
approved overseas trust company 核准海外信托公司 / E!N:g<  
approved pooled investment fund 核准汇集投资基金 L_tjclk0J  
approved provident fund scheme 认可公积金计划 #5=W[+4eN  
approved provision 核准拨款 M0T z('~s  
approved redeemable share 核准可赎回股份 nkzH}F=<  
approved regional stock 认可地区性证券 Q ZC\%X8j  
approved retirement scheme 认可退休金计划 Ciy%7_~\  
approved subordinated loan 核准附属贷款 a2[rY  
arbitrage 套戥;套汇;套利 G +&pq  
arbitrageur 套戥者;套汇者 4peRbm  
arbitrary amount 临时款项 fB 0X9iV6j  
arrangement 措施;安排;协定 ?AH B\S  
arrears 欠款 ];'7~",Y  
arrears of pay 欠付薪酬 -Jf}3$Ra  
arrears of revenue 逾期未收税款;逾期未收的帐项 m@UrFPZ  
articles of association 组织章程;组织细则;组织章程细则 "}Ikx tee  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1Ko4O)L]&  
ascertainment of profit 确定利润 :H:Se  
"Asia Clear" “亚洲结算系统” :cf#Tpq"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^]D+H9Tl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B>4/[ YHr;  
Asian Development Fund [ADF] 亚洲发展基金 xS:n  
Asian dollar bond 亚洲美元债券 U~d%5?q  
Asian dollar market 亚洲美元市场 5,4m_fBoW  
Asian dollar rate 亚洲美元利率 sm;kg=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nwMq~I*1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F+ 7*SImv6  
asked price 沽盘;喊价;索价;卖方报价 "%b Gw v  
assessable income 应评税入息 DN iH" 0%  
assessable loss 应评税亏损 %P{3c~?DH  
assessable profit 应评税利润 |?]doBm|  
assessable value 应评税值 &E1m{gB(  
assessed profit 估定利润 Yep~C %/}  
assessed value 经评估价值 "LSzF_mK  
assessment 评税;评定;估价;评税单 &po!X )  
assessment number 评税编号;估价编号 ]1pB7XL  
assessment of additional tax 补加税评税 a6Joa&`dv  
assessment of performance 业绩评估;实绩评价 ,p#r; O<O  
Assessor 评税主任 oh@Ha?  
asset price bubbles 资产价格泡沫 `/?'^A%Ik  
asset-backed securities 具资产保证的证券 cRuN;  
assets accretion 资产增值 RehraY3q  
assets and liabilities 资产与负债 GwfCl{l  
assets betterment statement 资产递增表;资产改进表 hu1ZckIw?  
assets lending 实物放款;有抵押贷款 bdLi _k  
assets of the company passing on the death 死者去世时转移的公司资产 :`E p#[Wvo  
assets pledged as security for liabilities 用作负债抵押的资产 6B%  h  
assets portfolio 资产投资组合 qGX#(,E9;  
assets price 资产价格 =R~zD4{"  
assets quality 资产质素 Zxhbnl6  
assets realization 资产变现 0AdxV?6z  
assets refinancing arrangement 资产再集资安排 89;@#9  
assets securitization 资产证券化 'n ^,lXWB  
assets situated outside Hong Kong 在香港以外地方的资产 `uUzBV.FR  
assets stripping 削减资产;拆卖资产 TVx `&C+  
assets value 资产值 Ibu9A wPm  
assignee 承让人 pkae91  
assignment 转让;转让书;转让契 M0~%[nX  
assignment of interest 权益转让 ,lStT+A  
assignment of letters patent and trade mark 专利证书及商标转让 @K+gh#  
assignment of property 物业转让;物业转让书 ? dHl'  
assignment right 转让权 pf107S  
assignor 转让人 1DhC,)+D}q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 K5|~iW'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %Zbm%YaW5  
associate member 附属会员 5OtdB'UITd  
associated body corporate 相联法人团体 `}KxzD  
associated company 相联公司;联属公司 gBi3^GxjM?  
associated corporation 相联法团 (3lA0e`Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @fJsRWvGq  
公认会计师公会〔英国〕 (tOhuSW  
Association of Futures Exchange Brokers 香港期货经纪协会 * 4Ldh}S!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 86N,04  
association of underwriters 承保人组织 DKu$u ]Z  
assumption of control 接管 9Dgs A`{$  
assurance 担保;保险;转易;转易书 bT&{8a  
assurance of interest 权益的转易 l>b'b e9  
at 19XX price 按一九XX年价格计算 8cG`We8l&  
at a discount 按赔价计算;按贴水价格计算;打折扣 5cinI^x)f  
at a premium 按溢价计算;按升水价格计算 N`,\1hHMT  
at call 通知付款;按通知 cS7\,/4S  
at constant market price 按固定市价计算 `D |/g;  
at constant price 按固定价格计算 c6#E gN,X  
at cost 按成本计算 p\&/m  
at current market price 按当时市价计算;按现时市价计算 J  sz=5`  
at current price 按当时价格计算;按现时价格计算 zMu9A|  
at factor cost 按要素成本计算;按生产要素成本计算 Fd\uTxykp  
at money-of-the-day price 按付款当日价格计算 V%PQlc.X  
at or better 按指定或较佳价位〔买卖指令〕 #gO[di0WhC  
at par 按面值计算;平价 >MN"87U6  
at sight 见票即付 ?L7DVwVa,I  
at the close 按收市盘 t_w\k_ T  
at the opening 按开市盘 a-Y6ghs  
attestation 见证;见证条款 69)"T{7  
at-the-money option 平价期权 T@U,<[,   
attorney 受权人;受托代表人 GI/NouaNfm  
attornment 新拥有人承认书 Ht(TYq  
attributable profit 可归属利润 8]^|&"i.\d  
attributable share value 可归属股份价值 ]"uG04"Vk  
Auckland Stock Exchange 奥克兰证券交易所 4Ii5V c  
auction 拍卖 ^ExuIe  
auctioneer 拍卖商 ' QG`^@Z  
audit 审计;核数 t-KicLr  
Audit Commission 审计署 <3BGW?=WP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %p )"_q!ge  
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〕 {%u^O/M  
audit review 帐目审查 7 uL.=th'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g:)iEw>a  
audited account 审计帐目;经审计的帐目 V<S6 a  
audited annual account 经审计的周年帐目 6[k<&;  
audited balance sheet 经审计的资产负债表 q9rm9#}[J#  
auditor 核数师;核数主任;审计师 fEXFnQ#  
auditor's certificate 核数师证明书;审计师证明书 LxhS 9  
auditor's report 核数师报告;审计师报告 @ewaj!  
Aussie bond 澳元债券 By8SRWs  
austerity budget 紧缩预算 XdCP!iq*8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :cWU,V  
Australia All Ordinaries Index 澳洲所有普通股票指数 (FApkvy  
Australian Dollar [AUD] 澳元 AF"7 _  
Australian Options Market 澳大利亚期权市场 Y?J/KW3  
Australian Securities Commission 澳洲证券事务监察委员会 p4f9v:b[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  4bA^Gq  
Australian Stock Exchange 澳大利亚证券交易所 \z.bORy  
Austrian Schilling [ATS] 奥地利先令 eZ(ThA*2=t  
authentication 认证;鉴证 SgewAng?@o  
authority to purchase 委托购买证;委购书 L}rZ1wV6  
authorization 认可;核准;授权;授权书 ; >H1A  
authorization by direction 指示授权 }6-olVg  
authorization by instruction 指令授权 &Jj|+P-lY  
authorization by warrant 令状授权 !;|#=A9  
authorization of unit trust 单位信托的认可 ao9#E"BfM  
authorized agent 指定代理人 1k4\zVgi  
authorized capital 法定资本 /-FV1G,h  
authorized clerk 出市员 bpZA% {GS  
authorized dealer 认可交易商 gjG SI'M0B  
authorized financial institution 认可财务机构 a($7J6]M  
authorized fund 认可基金 {f-O~P<Z4  
authorized fund house 获授权的基金公司;认可基金公司 ?K7uy5Y  
authorized institution 认可机构 AE~a=e\x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wW*7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }wiyEVAh{  
authorized insurer 获授权保险人;获认可承保人 xtP:Q9!N  
authorized investment 特准投资项目 Wjl2S+Cc  
authorized person 获授权人 UU>+b:  
authorized representative 获授权代表 /A,w{09G  
authorized share capital 法定股本 tcXXo&ZS  
automated quotation system 自动报价系统 v2rO>NY4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7 nnF!9JOv  
自动交易系统〔香港期货交易所有限公司〕 E5rV}>(Y  
automatic adjustment mechanism 自动调整机制 QyVAs;  
automatic adjustment system 自动调整系统 )TiM>{  
Automatic Clearing House 自动票据交换所 Y|r7gy9%  
automatic exchange rates accumulation system 自动化汇率累集系统 i%.NP;Qq]M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZtO$kK%q;  
automatic teller machine [ATM] 自动柜员机 <!>\ n\A  
autopay 自动转帐 [G$#jUt/O  
available assets 可用资产 J/e]  
available fiscal reserve 现存财政储备 .o`Io[io  
available profit 可用利润 =AzPAN#e  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 P05`DX}r,  
average 平均;平均数;海损 V5ZC2H  
average basic salary 平均基本薪金 3,q?WH%_  
average consumer expenditure 平均消费开支;一般消费开支 wX}p6yyN  
average cost 平均成本 3E;@.jD  
average cost of land production 增辟土地平均成本 s$pXn&:  
average daily turnover 平均每日成交额 ,V!"4 T,Z  
average daily wage rate 平均每日工资率 G-)e(u   
average expenditure pattern 平均开支模式 8_4!Ar>2  
average growth rate 平均增长率 n?cC]k;P~  
average net fixed assets 固定资产平均净值  cX C[O  
average of relatives 相对价格平均数 ].xSX0YQ%  
average price 平均价格 -W^{)%4g  
average propensity to consume 平均消费倾向;一般消费倾向 ^7+;XUyg  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'k\j[fk/K  
average rate 平均率 W>a}g[Ad  
average revenue 平均收入;平均收益 ZH\t0YhrVe  
average stock 平均库存;平均存货 {p1`[R&n#  
average yearly rent 平均年租 b3-j2`#  
avoidance of double taxation 避免双重课税 FCNYfjB%  
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 JR]elRR  
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