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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: 9y<*8bI   
A share A股;甲类股份 555XCWyrC  
abatement of tax 减税;减扣免税额 Dp)=0<$y  
ABN AMRO Bank N.V. 荷兰银行 sg$rzT-S4  
above-the-line expenditure 线上项目支出;经常预算支出 Tk5W'p|6f  
above-the-line receipt 线上项目收入;经常预算收入 _F$aUtb%O  
ABSA Asia Limited 南非联合亚洲有限公司 VU&7P/\f%  
absolute change 绝对数值变更 U<DZ:ds ?T  
absolute expenditure 实际开支 Cj{1H([-  
absolute guideline figure 绝对准则数字 }+C2I  
absolute interest 绝对权益 H@%GSE  
absolute order of discharge 绝对破产解除令 Uk^B"y_  
absolute profit margin 绝对利润幅度 (C@mLu)  
absolute value 实值;绝对值 I@yCTl uV$  
absolutely vested interest 绝对既得权益 K i'Fn"  
absorbed cost 已吸收成本;已分摊成本 !bN*\c  
absorption 吸收;分摊;合并 X*{2[+<o  
absorption rate 吸收率;摊配率;分摊率 _$ +^q-  
ACB Finance Limited 亚洲商业财务有限公司 "#{4d),r  
acceptable form of reciprocity 合理的互惠条件 z^#;~I @M  
acceptable rate 适当利率;适当汇率 KX'{[7}m'  
acceptance agreement 承兑协议 *7ZN]/VRT  
acceptance for honour 参加承兑 a1_GIM0  
acceptor 承兑人;接受人;受票人 AlAYiUw{  
acceptor for honour 参加承兑人 9 }PhN<Gd  
accident insurance 意外保险 i*/Yz*<  
Accident Insurance Association of Hong Kong 香港意外保险公会 D/vOs[X o,  
accident insurance scheme 意外保险计划 NT e5  
accident year basis 意外年度基准 5N/%v&1  
accommodation 通融;贷款 D ,o}el  
accommodation bill 通融票据;空头票据 5h Q E4/hH  
accommodation party 汇票代发人 TFkZpe;  
account balance 帐户余额;帐户结余 A Q'J9  
account book 帐簿 (9Ux{@$o[  
account collected in advance 预收款项 _j< K=){  
account current book 往来帐簿 G 8g<>d{j  
account of after-acquired property 事后取得的财产报告 l'/R&`-n  
account of defaulter 拖欠帐目 ;/r1}tl+3>  
account payable 应付帐款 xKuRh}^K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8~J(](QA  
account receivable 应收帐款 0yuS3VY)  
account receivable report 应收帐款报表 {^\+iK4bS  
account statement 结单;帐单;会计财务报表 qI#;j%V  
account title 帐户名称;会计科目 +trC,D  
accountant's report 会计师报告 e?JW   
Accountant's Report Rules 会计师报告规则 1~Oe=`{&  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _kU:Z  
Accounting Arrangements 《会计安排》 U%q7Ai7  
accounting basis 会计基础 = kJ,%\E`  
accounting by Official Receiver 破产管理署署长呈交的帐目 :h\Q;?  
Accounting Circular 《会计通告》 ?o81E2TJO  
accounting class 会计类别 W4pL ,(S  
accounting date 记帐日期;会计结算日期 KH(%?  
accounting for money 款项核算 gMWjk7  
Accounting Officer 会计主任 <}<zgOT[1!  
accounting period 会计报告期;会计期 =cm~vDl[  
accounting policy 会计政策;会计方针 lku[dQdk  
accounting practice 会计惯例 Ye2 {f"F  
accounting principle 会计准则 _AAaC_q  
accounting record 会计记录 !g5xq  
accounting report 会计报告 bpH^:fyLU`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 62 k^KO6Y  
Accounting Society of China 中国会计学会 a yCY~=i  
accounting statement 会计报表 JtEo'As:[  
accounting system 会计制度;会计系统 1IC~e^"  
accounting transaction 会计事项;帐务交易 5ni~Q 9b  
accounting treatment 会计处理 T 6)bD&  
accounting year 会计年度 b{L/4bu  
accretion 增值;添加 5nT"rA  
accrual 应计项目;应累算数目 j bVECi-  
accrual basis 应计制;权责发生制 9Uj $K>:  
accrual basis accounting 应计制会计;权责发生制会计 &PYK8}pBk3  
accrue 应累算;应计 N G "C&v  
accrued benefit 应累算利益 r'^Hg/Jzt  
accrued charges 应计费用 G,o6292hj  
accrued cumulative preference share dividend 应累算的累积优先股股息 E"qRw_ ~t  
accrued expenses 应累算费用 &cxRD  
accrued interest payable 应付利息;应计未付利息 Y9uC&/_C  
accrued interest receivable 应收利息;应计未收利息 $c]fPt"i  
accrued right 累算权益 D^l%{IG   
accruing profit 应累算的利润 $8 UUzk  
accumulated fiscal reserve 累积财政储备 3Z5D)zuc  
accumulated profit 累积利润;滚存溢利 j27?w<  
accumulated reserve 累积储备 `j,Yb]~s79  
accumulation of surplus income 累积收益盈余 x3 q]I8q  
acquired assets 既得资产 ^@3sT,M,S  
acquisition 收购;购置;取得 sz:g,}~h  
acquisition cost 购置成本 :Av#j@#  
acquisition expenses 购置费用 [@J/eWB  
acquisition of 100% interest 收购全部股权 X-6de>=   
acquisition of control 取得控制权 $c 0h. t  
acquisition of fixed assets 购置固定资产 e+~\+:[?  
acquisition of shell “买壳” ,]46I.]  
acquisition price 收购价 4]?<hH9  
act of God 天灾 a%kQl^I4  
acting partner 执事合伙人 gp>3I!bo[K  
active market 买卖活跃的市场;交投畅旺的市场;旺市 g)#W>.Asd  
active partner 积极参与的合伙人 (7*%K&x  
active trading 交投活跃 ,w {e  
actual circulation 实际流通 >, F bX8Zz  
actual cost 实际成本 oB}BU`-l  
actual expenditure 实际开支;实际支出 A#.edVj.g4  
actual income 实际入息;实际收入;实际收益 ,K)_OVB  
actual market 现货市场 w_.F' E  
actual price 现货价;实际价格 mq@6Q\Z+  
actual profit 实际利润 ii T"5`KY  
actual quotation 实盘;实际价位;实际报价 9oYgl1}d  
actual year basis 按实际年度计算 * @ 3Ag(  
actuals 实货 K#6P}tf  
actuarial investigation 精算调查 &J[:awQX  
actuarial principle 精算原则 63\/ * NNB  
actuarial report 精算师报告 7HIeJ  
Actuarial Society of Hong Kong 香港精算学会 vB.E3r=  
actuarial valuation 精算师估值 ^2Fei.?T.  
actuary 精算师 CyS$|E  
ad referendum agreement 暂定协议;有待覆核的协定 tSc Pa,(  
ad valorem duty 从价税;按值征税 0z1ifg&  
ad valorem duty system 从价税制 0 ?s|i :  
ad valorem fee 从价费 %j.0G`x9 +  
ad valorem tariff 从价关税 t{xf:~B  
additional allowance 额外免税额 zk$FkbX  
additional amount for unexpired risk 未过期风险的额外款额 I'A_x$ib6  
additional assessable profit 补加应评税利润 K"|l@Q[  
additional assessment 补加评税 A)bWcB}U  
additional commitment 额外承担 Y<N5# );f  
additional commitment vote 额外承担拨款 01wX`"I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aI P  
additional dependent parent allowance 供养父母额外免税额 EMY/~bQW  
additional provision 额外拨款 idLWe9gC  
additional stamp duty 附加印花税 C 3^JAP  
additional tax 补加税罚款;补加税款 -`'I{g&A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8I lunJ  
adjudged bankrupt 被裁定破产 Gr*r=s  
adjudicated bankrupt 裁定破产人 6wBx;y |  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 BmbyH{4  
adjudication of bankruptcy 裁定破产;宣告破产 cqQ#p2<%  
adjudication of insolvency 裁定无力偿还债务 o_XflzC  
adjusted actual 经调整的实数;调整后的实数 g%sluT[#  
adjusted current assets 经调整的流动资产;调整后的流动资产 C'9Cr}cZ.  
adjusted figure 经调整的数字;调整后的数额 arIf'CG6  
adjusted liabilities 经调整的负债;调整后的负债 KaPAa:Q  
adjusted loss 经调整的亏损;调整后的亏损 6HT ;#Znn  
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 .YhA@8nc~l  
adjusted profit 经调整的利润;调整后的利润 CDsSrKhx  
adjusted surplus 经调整的盈余额;调整后的盈余额 Jl( &!?j  
adjusted value 经调整的价值;调整后的价值 LInz<bc<(  
adjustment 调整;修订;理算〔保险〕 \hTm)-FP  
adjustment centre 调剂中心 &5\iM^  
adjustment lag 调整过程的时间差距;调整时差 dG@%jD)  
adjustment mechanism 调整机制 %RTBV9LIXr  
adjustment of loss 亏损调整 Lt u'W22  
adjustment process 调整过程;调整程序 ?9!6%]2D  
adjustment range 调整幅度 CyJEY-  
administered exchange rate 受管制汇率 95ZyP!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ni.cTOSx  
administration expenses 行政费用 9]k @Q_  
administration fee 手续费;行政费 h}[-'>{  
administration in bankruptcy 破产管理 e%svrJ2   
administration order 遗产管理令 \nXtH}9ZF  
administrator 管理人;遗产管理人 =$u! 59_dE  
administrator of the estate 遗产管理人 SW H2  
admission of debt 债项承认书 j_K4;k#r  
admission of proof 接纳债权证明 @Xt*Snd  
advance 放贷款项;垫付款项;预支款项;预付款项 PC~Y8,A|.t  
advance account 暂支帐目;预付款帐户 bGN:=Y'  
advance compensation 预付补偿金 ^X=ar TE  
advance from shareholder 股东垫款 &*##bA"!B  
advance pending reimbursement 预支以待日后付还 NSxoF3  
advanced economy 先进经济体系 PRx8I .  
advancement 预付;预付财产 ,vr? 2k  
advances warrant 垫款令 HJ9Kz^TnC  
advancing 贷出 RiDJ> 6S  
adverse balance 逆差 .CL[_;}  
adverse exchange 逆汇 Q A< Rhv,  
advertisement addressed to shareholders 在报章刊登的致股东通告 h{CL{>d  
advice for collection 托收通知书 APvDP?  
advice of drawing 提款通知书;汇票通知书 W<bGDh  
advice of payment 付款通知 U_M$#i{_  
Advisory Committee [Securities and Futures Commission] '}9x\3E  
谘询委员会〔证券及期货事务监察委员会〕 @3) (BpFe  
Advisory Committee on Diversification 经济多元化谘询委员会 dzARI`  
affidavit 誓章;遗产申报誓章 J1,9kCO  
affidavit of no receipt 述明无收款的誓章 p, h9D_  
affiliate 联号;联营公司;附属公司 /kE6@  
affiliated company 附属公司;联号;联营公司 %aHB"vi6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *{YlN}vA  
affordability 负担能力 T/b6f;t-s  
African Development Bank [AfDB] 非洲开发银行 6"wlg!k8  
after-acquired property 事后取得的财产 y`VyQWW  
after-hours dealing 市后交易 IoxgjUa  
after-tax profit 税后盈利;税后利润;税后溢利 d?ex,f.  
agency agreement 代理协议 @:j}Jmg  
agency expenses 代理机构的开支 R_ B7EP  
agency fee 代理费 B}n,b#,*  
Agency Law 《代理法》 |9uOUE  
agent 代理人;承销人 J*r*X.  
agent of company 公司代理人 -f3p U:G8  
agent's fee 代理人费;经纪费 ?iw!OoZ`  
aggregate 总计;总数;总体数字 o m^0}$V  
aggregate amount 总款额;总额 A#K14Ayr  
aggregate assets and liabilities 总体资产与负债 \9cbI3rGz  
aggregate at constant price 按固定价格计算的总体数字 ERUz3mjA/  
aggregate demand 总需求 ]_Vx{oT7  
aggregate gross position 总持仓量 ~Y`ldL  
aggregate limit 总限额 .7Dtm<K#  
aggregate of salaries tax 合计薪俸税 lsJSYJG&  
aggregate performance 总体表现;总体业绩 ojafy}  
aggregate supply 总体供应 @D.}\(  
aggregate surplus 总盈余 lAS#874dE  
aggregate total 整体总额 2POXj!N  
aggregate value 总值;合计价值 2V"B:X\  
aggregated basis 合计基准 v:f}XK<  
aggregated net chargeable income 合计应课税入息实额 +O"!qAiK  
aggregation 合并计算;合计;总和 4-? C>  
aggregation of incomes of husband and wife 夫妇入息合并计算 .~)q};Z  
aggregation of property 财产的总和 Cl5uS%g  
agio 差价;贴水 <->{  
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》 o15-ZzE-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KxI&G%z  
《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》 :WjpzgPuN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment viW!,QQ(S  
《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》 ({ 8-*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ar%%}Gx /  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f~t:L, \,  
agreement for a settlement 授产协议 NvD7Krqwa  
agreement for assignment 转让协议 Qk0R a_  
agreement for sale 售卖协议;买卖协议 D|lzGt  
agreement for sale and purchase 买卖协议 HD@$t)mn  
agreement for the payment of interest 支付利息协议 tGD6AI1"I  
agreement for the repayment of money 还款协议 i{Uc6 R6  
agreement of reinsurance 再保险协议 g%ndvdb m  
Agricultural Bank of China 中国农业银行 yd^ {tQi  
air passenger departure tax 飞机乘客离境税 + @A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v6[!o<@"a  
airport tax 机场税 c%^7!FSg  
alcohol duty 酒精税 7G:s2432  
alienation 让与;让渡;转让 AhCW'.  
alimony 生活费;赡养费 )s)I2Z+  
All Ordinaries Index [AOI] 所有普通股指数 4qphA9i1  
all risks 全险;综合险 h(<,fg1  
All Sales Record for Stock Market 《股票市场成交报告》 3YeG$^y"  
Allied Capital Resources Limited 新联财务有限公司 P!$Zx)T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k o5@qNq  
allocation letter 拨款信件 #Z}Rf k(~  
allocation of fund 分配款项;预留款项 Bz_^~b7  
allocation of profit 利润分配;溢利分配 gD0eFTN  
allocation warrant 拨款令 XpIklL7  
allotment 分配;配股 Km%]1X7T6  
allotment notice 股份配售通知;配股通知 P!~MZ+7#&  
allotment of shares 股份分配 GSY(  
allowable 可获宽免;免税的 P]<4R:yb  
allowable business loss 可扣除的营业亏损 <m!h&_eg  
allowable expenses 可扣税的支出 tf =6\p  
allowance 免税额;津贴;备抵;准备金 T!-\@PB !  
allowance for debts 债项的免税额 y>R=`A1b  
allowance for depreciation by wear and tear 耗损折旧免税额 4qN{n#{+]  
allowance for funeral expenses 殡殓费的免税额 hv)x=e<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 00<cYy  
allowance for repairs and outgoings 修葺及支出方面的免税额 HpR]q05d  
allowance to debtor 给债务人的津贴 wGU*:k7p  
alteration of capital 资本更改 Hj'xAtx5  
alternate trustee 候补受托人 xqXo0  
amalgamation 合并 \K_ET> !  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z(o,m3@v  
ambit of charges 征税范围;收费范围 AG3>V+k{Lv  
amended valuation 经修订的估值 9TU88]  
American Commodities Exchange 美国商品交易所 Gn22<C/  
American Express Bank Limited 美国运通银行 E_gD:PPU5  
American Stock Exchange 美国证券交易所 "HX<,l8f%  
amortization 摊销 Qf58ig-vCY  
amount due from banks 存放银行同业的款项 2{M^,=^>  
amount due from banks abroad 存放海外银行同业的款项 V GL aN%|  
amount due from holding companies 控股公司欠款 @M<|:Z %.@  
amount due from local banks 存放本港银行同业的款项 c4!^nk]  
amount due to banks 银行同业的存款 68bQ;Dv  
amount due to banks abroad 海外银行同业的存款 TSA,WP\  
amount due to holding companies 控股公司存款 =31"fS@  
amount due to local banks 本港银行同业的存款 { .n"Z  
amount due to outport banks 外埠银行同业的存款 V @rI`~$  
amount for note issue 发行纸币的款额 %`k6w3qI  
amount of bond 担保契据的款额 [l:x'_y  
amount of consideration 代价款额 VJ84?b{c W  
amount of contribution 供款数额 pb^i^tA+A  
amount of indebtedness 负债款额 ~aw.(A?MI  
amount of principal of the loan 贷款本金额 Dw|}9;5:A  
amount of rates chargeable 应征差饷数额 ioa U*%  
amount of share capital 股本额 OHv[#xGuV?  
amount of sums assured 承保款额 BK*x] zG$  
amount of variation 变动幅度 |o,YCzy|5  
amount of vote 拨款数额 SD#]$v  
amount payable 应付款额 K*\' .~[6  
amount receivable 应收款额 909?_ v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d; [C6d  
analysis 分析 ?8HHA: GP  
ancillary risk 附属风险 "-y-iJ  
annual account 周年帐目;周年帐目报表;年度决算;年结 /TE_W@?^  
annual accounting date 年结日期 U T>s 5C  
annual allowance 每年免税额;年积金;年度津贴;年津 T _M!<J  
annual balance 年度余额 +_s #2  
annual disposable income 每年可动用收入 .R`5 Qds*l  
annual estimates 周年预算 )js)2L~  
annual fee 年费 2`.cK 3  
annual general meeting 周年大会 hS_6  
annual growth rate 年增率;每年增长率 ?=>+LqP  
annual long-term supplement 长期个案每年补助金 P<oehw'>  
annual pensionable emolument 可供计算退休金的年薪 S(QpM.9*  
annual report 年报 }p=Jm)y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,?PTcQF  
annual return 周年报表;周年申报表;每年报税表格 %el"BSB  
Annual Return Rules 《周年报表规则》 M]<?k]_p  
annual review of consumer prices 每年消费物价回顾 U2$d%8G  
annual roll-forward basis 逐年延展方式 |\w=u6jX  
annual salary 年薪 85lCj-cs  
annual statement 年度报表;年度决算表 M=.:,wRm  
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 QpZ:gM_  
annuitant 年金受益人 !P ~_Dl2d  
annuity 年金 tzZ63@cm  
annuity contract 年金合约 PiYY6i0  
annuity on human life 人寿年金 6\L0mcXR!  
antecedent debt 先前的债项 z25lZI" X`  
ante-dated cheque 倒填日期支票 ot @|!V  
anticipated expenditure 预期开支 4B=2>k  
anticipated net profit 预期纯利 CPgCjtY  
anticipated revenue 预期收入 Yaj0;Lo[wt  
anti-inflation measure 反通货膨胀措施 INUG*JC6  
anti-inflationary stance 反通货膨胀立场 e}mD]O}  
apparent deficit 表面赤字 K )[]fm  
apparent financial solvency 表面偿债能力 h"`ucC8X  
apparent partner 表面合伙人 |}2 3>l7  
application for personal assessment 个人入息课税申请书 $`APHjijN  
application of fund 资金应用 d#6`&MR  
application to release as liquidator and to destruct the books of accounts and documents a5 *2h{i  
申请免除清盘人职务及毁灭帐簿与文件 ttXXy3G#  
appointed actuary 委任精算师 yPM3a7-Bm  
appointed auditor 委任核数师;委任审计师 ]FD'5p{  
appointed trustee 委任的受托人 t'9*R7=  
appointer 委任人 u?>B)PW  
apportioned pro rata 按比例分摊 N03G>fZ  
apportionment 分配;分摊 R,)}>X|<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Xm+8  
apportionment formula 分摊方程式 'iy*^A `Y  
apportionment of estate duty 遗产税的分摊 0$_oT;{8  
appraisal 估价;评估 YiYV>gaf"H  
appreciable growth 可观增长 Q=BZ N]g2  
appreciable impact 显着影响 5?p2%KQ  
appreciable increase 可观增长 Zkx[[gzL  
appreciation 增值;升值 9Kg21-?  
appreciation against other currencies 相对其他货币升值 YRv&1!VLE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HN_d{ 3  
appreciation tax 增值税 "nm FzN  
appropriation 拨款;拨用;拨付 d\%WgH  
appropriation account 拨款帐目 pp.6Ex (R  
Appropriation Bill 拨款法案 6)z?f4,  
appropriation-in-aid system 补助拨款办法 ay1YOfa*  
approved assets 核准资产 {)DHH:n  
approved basket stock 认可一篮子证券 6Z#\CixG  
approved budget 核准预算 ~CtL9m3tO  
approved charitable donation 认可慈善捐款 <$6QDfa#  
approved charitable institution 认可慈善机构 MWI4Y@1bS  
approved currency 核准货币;认可货币 PpV'F[|,r  
approved estimates 核准预算 sBu=e7  
approved estimates of expenditure 核准开支预算 VmCW6 G#M  
approved overseas insurer 核准海外保险人 : q ti  
approved overseas trust company 核准海外信托公司 ii%+jdi.  
approved pooled investment fund 核准汇集投资基金 i.=w]S j  
approved provident fund scheme 认可公积金计划 DKfE.p)  
approved provision 核准拨款 DvPlV q~  
approved redeemable share 核准可赎回股份 h8 'v d3  
approved regional stock 认可地区性证券 YWMGB#=  
approved retirement scheme 认可退休金计划 |_}2f  
approved subordinated loan 核准附属贷款 Bt1p'g(V|  
arbitrage 套戥;套汇;套利 D6CS8 ~"  
arbitrageur 套戥者;套汇者 / y A7%2  
arbitrary amount 临时款项 !E,A7s  
arrangement 措施;安排;协定 KQ `qpX^d  
arrears 欠款 Kk(9O06j  
arrears of pay 欠付薪酬 R-NS,i={  
arrears of revenue 逾期未收税款;逾期未收的帐项 M(RZ/x  
articles of association 组织章程;组织细则;组织章程细则 /D5`   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;=geHiQHA  
ascertainment of profit 确定利润 I+Jm>XN  
"Asia Clear" “亚洲结算系统” L,SGT8lL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dcLA1sN,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z-8Yd6 4  
Asian Development Fund [ADF] 亚洲发展基金 YhbZ'SJ  
Asian dollar bond 亚洲美元债券 \ W?R  
Asian dollar market 亚洲美元市场 v.Q(v\KV5  
Asian dollar rate 亚洲美元利率 ZeUvyIG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 on0]vEE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9Rn? :B~W:  
asked price 沽盘;喊价;索价;卖方报价 {n/uh0>f*  
assessable income 应评税入息 ; l&4V  
assessable loss 应评税亏损 XQ%?  
assessable profit 应评税利润 so)"4 SEu  
assessable value 应评税值 jx.[#6e  
assessed profit 估定利润 MS>t_C(  
assessed value 经评估价值 rSxxH]-  
assessment 评税;评定;估价;评税单 Q?8R[i  
assessment number 评税编号;估价编号 ^ "i l}8`  
assessment of additional tax 补加税评税 @o#!EfZyE  
assessment of performance 业绩评估;实绩评价 S{FROC~1R  
Assessor 评税主任 QYa(N[~a  
asset price bubbles 资产价格泡沫 t| 9 GS|  
asset-backed securities 具资产保证的证券 !lxTX  
assets accretion 资产增值 ( Fynok  
assets and liabilities 资产与负债 QU%I43  
assets betterment statement 资产递增表;资产改进表 YX=2jI  
assets lending 实物放款;有抵押贷款 BBH0OiV=  
assets of the company passing on the death 死者去世时转移的公司资产 `Ja?fI'H-  
assets pledged as security for liabilities 用作负债抵押的资产 !>BZ6gn5  
assets portfolio 资产投资组合 v^)bhIPe;  
assets price 资产价格 =8r 0 (c  
assets quality 资产质素  %ObLWH'  
assets realization 资产变现 AS E91T~  
assets refinancing arrangement 资产再集资安排 >ELlnE8  
assets securitization 资产证券化 }"|"Q7H  
assets situated outside Hong Kong 在香港以外地方的资产 6'kS_Zu{<  
assets stripping 削减资产;拆卖资产 c1$ngH0  
assets value 资产值 u5 {JQO  
assignee 承让人 89n:)|rWq  
assignment 转让;转让书;转让契 6(]tYcC  
assignment of interest 权益转让 4|mD*o  
assignment of letters patent and trade mark 专利证书及商标转让 N;A@' tu8  
assignment of property 物业转让;物业转让书 d0aCY  
assignment right 转让权 : p{+G  
assignor 转让人 @g2 cC  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %9k!A]KD  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XYS'.6k(  
associate member 附属会员 aFe`_cnG  
associated body corporate 相联法人团体 {K4+6p  
associated company 相联公司;联属公司 JYrY[',u  
associated corporation 相联法团 2<`.#zIds  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fV v.@HL{  
公认会计师公会〔英国〕  vj51 g@  
Association of Futures Exchange Brokers 香港期货经纪协会 ZAJp%   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 masT>vM  
association of underwriters 承保人组织 k% sO 0  
assumption of control 接管 is1's[  
assurance 担保;保险;转易;转易书 y" 6y!  
assurance of interest 权益的转易 }j2Y5  
at 19XX price 按一九XX年价格计算 rC.eyq,105  
at a discount 按赔价计算;按贴水价格计算;打折扣 <V7>?U l  
at a premium 按溢价计算;按升水价格计算 {NPuu?&  
at call 通知付款;按通知 Xg=x7\V  
at constant market price 按固定市价计算 GK9/D|h4  
at constant price 按固定价格计算 %]gn?`O  
at cost 按成本计算 Rw6; Z  
at current market price 按当时市价计算;按现时市价计算 s:2|c]wQ#R  
at current price 按当时价格计算;按现时价格计算 ~6pr0uyO`  
at factor cost 按要素成本计算;按生产要素成本计算 yC3yij<oR  
at money-of-the-day price 按付款当日价格计算 2:BF[c`  
at or better 按指定或较佳价位〔买卖指令〕 9Ro6fjjE  
at par 按面值计算;平价 -29gL_dk.  
at sight 见票即付 2u"7T_"2D  
at the close 按收市盘 =/u% c!  
at the opening 按开市盘 pG34Qw  
attestation 见证;见证条款 V7Z4T6j4  
at-the-money option 平价期权 rQOWLg!"  
attorney 受权人;受托代表人 t~e<z81p  
attornment 新拥有人承认书 ~_9n.C  
attributable profit 可归属利润 b{d4xU8'  
attributable share value 可归属股份价值 n:0}utU4  
Auckland Stock Exchange 奥克兰证券交易所 < -uc."6\  
auction 拍卖 'Q =7/dY3I  
auctioneer 拍卖商 2+cNo9f  
audit 审计;核数 ik"sq}u_]E  
Audit Commission 审计署 `C_jP|[e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BnCKSg7V  
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〕 ed!:/+3e/  
audit review 帐目审查 zF@o2<cD@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <W`#gn0b6  
audited account 审计帐目;经审计的帐目 ?9HhG?_x  
audited annual account 经审计的周年帐目 RP 2_l$  
audited balance sheet 经审计的资产负债表 WpS1a440  
auditor 核数师;核数主任;审计师 ^A][)*SZ  
auditor's certificate 核数师证明书;审计师证明书 YXU|h  
auditor's report 核数师报告;审计师报告 $B#6tk~u  
Aussie bond 澳元债券 B d^"=+c4  
austerity budget 紧缩预算 \.f}W_OF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G/d4f?RU  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q|,B*b  
Australian Dollar [AUD] 澳元 K*IxUz(  
Australian Options Market 澳大利亚期权市场 }m/RZP~=  
Australian Securities Commission 澳洲证券事务监察委员会 2>]a)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T/c<23i  
Australian Stock Exchange 澳大利亚证券交易所 !Oj)B1gc6&  
Austrian Schilling [ATS] 奥地利先令 F$Ca;cP"  
authentication 认证;鉴证 c{>uqPTY  
authority to purchase 委托购买证;委购书 /w8"=6Vv~  
authorization 认可;核准;授权;授权书 "c(Sysl.L  
authorization by direction 指示授权 Uz608u  
authorization by instruction 指令授权 WKr X,GF  
authorization by warrant 令状授权 SVa6V}"Iv  
authorization of unit trust 单位信托的认可 FZ|CqD"#  
authorized agent 指定代理人 !@I}mQ ~  
authorized capital 法定资本 Uu"0rUzt  
authorized clerk 出市员 M wab!Ya  
authorized dealer 认可交易商 R//$r%a  
authorized financial institution 认可财务机构 PSRzrv$l  
authorized fund 认可基金 vLa#Y("  
authorized fund house 获授权的基金公司;认可基金公司 li] 6Pj,  
authorized institution 认可机构 =39 ?:VoD  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0Rz(|jlbS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j'HkBW:L  
authorized insurer 获授权保险人;获认可承保人 2$ !D* <  
authorized investment 特准投资项目 n;8'`s  
authorized person 获授权人 K9[e>  
authorized representative 获授权代表 wQ+dJ3b$  
authorized share capital 法定股本 b?Pj< tA  
automated quotation system 自动报价系统 -h-oMqgu(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sVoW =4V8  
自动交易系统〔香港期货交易所有限公司〕  :Pq.,s  
automatic adjustment mechanism 自动调整机制 659v\51*  
automatic adjustment system 自动调整系统 8L5!T6+D&  
Automatic Clearing House 自动票据交换所 3ta$L"a  
automatic exchange rates accumulation system 自动化汇率累集系统 ?X9]HlH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Cs@ +r  
automatic teller machine [ATM] 自动柜员机 6al=Cwf  
autopay 自动转帐 >Z Ke  
available assets 可用资产 S'U@X  
available fiscal reserve 现存财政储备 \OC6M` /  
available profit 可用利润 pO~c<d}b  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .> Z,uT^A  
average 平均;平均数;海损 F?u^"}%Fc  
average basic salary 平均基本薪金 y^Vw`-e  
average consumer expenditure 平均消费开支;一般消费开支 Nt:8ogk/  
average cost 平均成本 kax\h  
average cost of land production 增辟土地平均成本 Jqr)V2Y  
average daily turnover 平均每日成交额 _M,lQ~  
average daily wage rate 平均每日工资率 ~%ozgzr^  
average expenditure pattern 平均开支模式 U>S`k6  
average growth rate 平均增长率 "R9Yb,tIN  
average net fixed assets 固定资产平均净值 Qn:kz*:  
average of relatives 相对价格平均数 PzZZ>7_6S  
average price 平均价格 XM|%^ry  
average propensity to consume 平均消费倾向;一般消费倾向 i3mAfDF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2UP,Tgn..  
average rate 平均率 7S$&S;  
average revenue 平均收入;平均收益 PT9v*3Bq~  
average stock 平均库存;平均存货 |%D%0TR&Q  
average yearly rent 平均年租 Zg:gY"^  
avoidance of double taxation 避免双重课税 !EF(*~r!9L  
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 \k.vN@K#  
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