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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

级别: 经院大学
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A: B_> Fd&  
A share A股;甲类股份 R<-KXT9  
abatement of tax 减税;减扣免税额 &3<]FK  
ABN AMRO Bank N.V. 荷兰银行 &!ZpBR(  
above-the-line expenditure 线上项目支出;经常预算支出 b11C3TyQT  
above-the-line receipt 线上项目收入;经常预算收入 *RPI$0  
ABSA Asia Limited 南非联合亚洲有限公司 8J} J;Ga  
absolute change 绝对数值变更 M4| L  
absolute expenditure 实际开支 Sc&_6} K  
absolute guideline figure 绝对准则数字 ;XT$rtuX  
absolute interest 绝对权益 r_G`#Z_5F  
absolute order of discharge 绝对破产解除令 _ 0-YsD  
absolute profit margin 绝对利润幅度 tBrVg<]t  
absolute value 实值;绝对值 F~EriO  
absolutely vested interest 绝对既得权益 ",a fv{C  
absorbed cost 已吸收成本;已分摊成本 PyYe>a;.  
absorption 吸收;分摊;合并 @y+Wl*:  
absorption rate 吸收率;摊配率;分摊率 H,'c&  
ACB Finance Limited 亚洲商业财务有限公司 2.yzR DfZ  
acceptable form of reciprocity 合理的互惠条件 A!c.P2  
acceptable rate 适当利率;适当汇率 8QU`SoS9  
acceptance agreement 承兑协议 EOL03N   
acceptance for honour 参加承兑 Jy9&=Qh   
acceptor 承兑人;接受人;受票人 E%TvGe;#  
acceptor for honour 参加承兑人 vsK>?5{C-  
accident insurance 意外保险 -Db(  
Accident Insurance Association of Hong Kong 香港意外保险公会 g(1'i1  
accident insurance scheme 意外保险计划 c c:xT0Y  
accident year basis 意外年度基准 ~1p f ?  
accommodation 通融;贷款 Z,*VRuA  
accommodation bill 通融票据;空头票据 ; ?!sU  
accommodation party 汇票代发人 OX91b<A  
account balance 帐户余额;帐户结余 7 UR)4dYA  
account book 帐簿 @:}z\qBM  
account collected in advance 预收款项 piU4%EO  
account current book 往来帐簿 ;RXv%ML  
account of after-acquired property 事后取得的财产报告 ]Sh&8 #  
account of defaulter 拖欠帐目 m9/a!|fBE  
account payable 应付帐款 a.P^+h  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N'4*L=Ut  
account receivable 应收帐款 tZJKB1#WbP  
account receivable report 应收帐款报表 sB $!X@  
account statement 结单;帐单;会计财务报表 !*p lK6a  
account title 帐户名称;会计科目 ^-DK<jZ^  
accountant's report 会计师报告 46b.= }  
Accountant's Report Rules 会计师报告规则 Z EW`?6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 K|iNEhuc  
Accounting Arrangements 《会计安排》 rS=6d6@  
accounting basis 会计基础 "QMHY\C  
accounting by Official Receiver 破产管理署署长呈交的帐目 _QQO&0Z  
Accounting Circular 《会计通告》 =&vV$UtV  
accounting class 会计类别 %BL+'&q  
accounting date 记帐日期;会计结算日期 4WLB,<b}  
accounting for money 款项核算 %lujme  
Accounting Officer 会计主任 ak%8|'}  
accounting period 会计报告期;会计期 i+OyBDkJM!  
accounting policy 会计政策;会计方针 Q?~l=}2  
accounting practice 会计惯例 ~! @a  
accounting principle 会计准则 #VLTx!5o  
accounting record 会计记录 'SC`->F4D  
accounting report 会计报告 FK->|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cng 1k  
Accounting Society of China 中国会计学会  ST{<G  
accounting statement 会计报表 qu?D`29  
accounting system 会计制度;会计系统 t JJaIb6Xj  
accounting transaction 会计事项;帐务交易 }RXm=ArN  
accounting treatment 会计处理 dme_Ivt  
accounting year 会计年度 "F=O   
accretion 增值;添加 _]B'C  
accrual 应计项目;应累算数目 5'X.Z:  
accrual basis 应计制;权责发生制 ZW2U9  
accrual basis accounting 应计制会计;权责发生制会计 =T[kGg8`  
accrue 应累算;应计 &TKB8vx=#  
accrued benefit 应累算利益 %#= 1?1s  
accrued charges 应计费用 \2uQ"kJC  
accrued cumulative preference share dividend 应累算的累积优先股股息 905 /4z'  
accrued expenses 应累算费用 ;#AV~Y- s  
accrued interest payable 应付利息;应计未付利息 ALhu\x>AY  
accrued interest receivable 应收利息;应计未收利息 ;%Qu;FtC  
accrued right 累算权益 xand%XNv  
accruing profit 应累算的利润 J5429Soo  
accumulated fiscal reserve 累积财政储备 }nkX-PG9  
accumulated profit 累积利润;滚存溢利 )H)HR`  
accumulated reserve 累积储备 ^27r-0|l^  
accumulation of surplus income 累积收益盈余 ?>2k>~xlQ  
acquired assets 既得资产 hW(Mf  
acquisition 收购;购置;取得 (%tKGeb  
acquisition cost 购置成本 vFQ'sd]C  
acquisition expenses 购置费用  1D6iJ  
acquisition of 100% interest 收购全部股权 u\50,N9Wp{  
acquisition of control 取得控制权 =YR/|9(  
acquisition of fixed assets 购置固定资产 9\V^q9l  
acquisition of shell “买壳” }yUZ(k#  
acquisition price 收购价 b*7OIN5h  
act of God 天灾 <Dl7|M  
acting partner 执事合伙人 nT:ZSJWM  
active market 买卖活跃的市场;交投畅旺的市场;旺市 O0e6I&u :  
active partner 积极参与的合伙人 <`BUk< uf#  
active trading 交投活跃 KATt9ox@  
actual circulation 实际流通 TwY]c<t  
actual cost 实际成本 7Y:1ji0l  
actual expenditure 实际开支;实际支出 QDs]{F#  
actual income 实际入息;实际收入;实际收益 JBp^@j{_  
actual market 现货市场 /.P*%'g  
actual price 现货价;实际价格 < f1Pj  
actual profit 实际利润 Y7 = *-  
actual quotation 实盘;实际价位;实际报价 Ig~lD>dnr'  
actual year basis 按实际年度计算 LEG y1L  
actuals 实货 p"w"/[8  
actuarial investigation 精算调查 f Vw+8[d0  
actuarial principle 精算原则 $`mxOcBmQ  
actuarial report 精算师报告 >osY?9  
Actuarial Society of Hong Kong 香港精算学会 L9"V$MO  
actuarial valuation 精算师估值 5Osx__6$t  
actuary 精算师 -|T.APxB  
ad referendum agreement 暂定协议;有待覆核的协定 u[})|x*N  
ad valorem duty 从价税;按值征税 FgLV>#)-  
ad valorem duty system 从价税制 |.X?IJ`  
ad valorem fee 从价费 1Jt5|'tl  
ad valorem tariff 从价关税 Eb[*nWF=  
additional allowance 额外免税额 Tm qtj  
additional amount for unexpired risk 未过期风险的额外款额 :A>cf}  
additional assessable profit 补加应评税利润 BZe x  
additional assessment 补加评税 h49|x&03  
additional commitment 额外承担 $o0o5 ^Z-  
additional commitment vote 额外承担拨款 M#UW#+*g!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ) m[0,  
additional dependent parent allowance 供养父母额外免税额 $)mK]57  
additional provision 额外拨款 ckS.j)@.c  
additional stamp duty 附加印花税 -m3 O\X  
additional tax 补加税罚款;补加税款 wUv Zc  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 o/ ozX4C  
adjudged bankrupt 被裁定破产 ,!Gw40t  
adjudicated bankrupt 裁定破产人 s7[du_)  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 GG-7YJ  
adjudication of bankruptcy 裁定破产;宣告破产 Ru `&>E  
adjudication of insolvency 裁定无力偿还债务 JdF;*`_7*  
adjusted actual 经调整的实数;调整后的实数 ycTX\.KV  
adjusted current assets 经调整的流动资产;调整后的流动资产 /0IvvD!7N  
adjusted figure 经调整的数字;调整后的数额 nD6NLV%2x  
adjusted liabilities 经调整的负债;调整后的负债 e<#t]V  
adjusted loss 经调整的亏损;调整后的亏损 9 "7(Jq  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 u,I_p[`E  
adjusted profit 经调整的利润;调整后的利润 . _Bejh  
adjusted surplus 经调整的盈余额;调整后的盈余额 kZfa8w L]P  
adjusted value 经调整的价值;调整后的价值 =Q>'?w>  
adjustment 调整;修订;理算〔保险〕 ?#da4W  
adjustment centre 调剂中心 {1Z8cV   
adjustment lag 调整过程的时间差距;调整时差 LB1LQ 0M  
adjustment mechanism 调整机制 hOG9  
adjustment of loss 亏损调整 nep0<&"  
adjustment process 调整过程;调整程序 YBehyx2eK  
adjustment range 调整幅度 hCS|(8g  
administered exchange rate 受管制汇率 4$ya$Y%s%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Js.2R$o =*  
administration expenses 行政费用 ihS;q6ln  
administration fee 手续费;行政费 wylbs@  
administration in bankruptcy 破产管理 `fYICp  
administration order 遗产管理令 -{n2^vvF  
administrator 管理人;遗产管理人 ge %ytrst  
administrator of the estate 遗产管理人 z|E/pm$^  
admission of debt 债项承认书 (e.?). e  
admission of proof 接纳债权证明 &@NTedg!  
advance 放贷款项;垫付款项;预支款项;预付款项 d e)7_pCF|  
advance account 暂支帐目;预付款帐户 K Rs e  
advance compensation 预付补偿金 _~]~ssn,1  
advance from shareholder 股东垫款 >]s\%GO  
advance pending reimbursement 预支以待日后付还 }coSMTMv6  
advanced economy 先进经济体系 ra2sYH1wr  
advancement 预付;预付财产 l+`f\},  
advances warrant 垫款令 <pyLWmO  
advancing 贷出 ~$cz`A  
adverse balance 逆差 B >2"O  
adverse exchange 逆汇 dY[ XNP  
advertisement addressed to shareholders 在报章刊登的致股东通告 2[-@ .gH  
advice for collection 托收通知书 _$g6Mj]1z  
advice of drawing 提款通知书;汇票通知书 iZm# "}VG  
advice of payment 付款通知 4LO4SYW7  
Advisory Committee [Securities and Futures Commission] HtY0=r  
谘询委员会〔证券及期货事务监察委员会〕 )lh48Ag0t;  
Advisory Committee on Diversification 经济多元化谘询委员会 }ya@*jH  
affidavit 誓章;遗产申报誓章 5G  @  
affidavit of no receipt 述明无收款的誓章 $De14  
affiliate 联号;联营公司;附属公司 P&I%!'<   
affiliated company 附属公司;联号;联营公司 `< _A#@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TkHyXOk"Ky  
affordability 负担能力 _sLSl; /t  
African Development Bank [AfDB] 非洲开发银行 %c:v70*h=  
after-acquired property 事后取得的财产 OI/m_xx@j  
after-hours dealing 市后交易 s[<a(  
after-tax profit 税后盈利;税后利润;税后溢利 3*INDD=  
agency agreement 代理协议 =)QtE|p,77  
agency expenses 代理机构的开支 {<$ D|<S  
agency fee 代理费 %8C,9q  
Agency Law 《代理法》 <j\osw1R  
agent 代理人;承销人 max 5s$@  
agent of company 公司代理人 3>vSKh1z  
agent's fee 代理人费;经纪费 {P/ sxh:e  
aggregate 总计;总数;总体数字 dAg<BK/  
aggregate amount 总款额;总额 o\<m99Ub  
aggregate assets and liabilities 总体资产与负债 *WTmS2?'h  
aggregate at constant price 按固定价格计算的总体数字 I!LSD i3  
aggregate demand 总需求 S=NP}4w,_)  
aggregate gross position 总持仓量 wMc/O g  
aggregate limit 总限额 4PdJ  
aggregate of salaries tax 合计薪俸税 N!me:|Dn  
aggregate performance 总体表现;总体业绩 wwmHr!b:6  
aggregate supply 总体供应 uT1xvXfqP  
aggregate surplus 总盈余 /1D]\k()  
aggregate total 整体总额 }MU}-6  
aggregate value 总值;合计价值 B:5NIa  
aggregated basis 合计基准 j:k}6]p}  
aggregated net chargeable income 合计应课税入息实额 5~8FZ-x  
aggregation 合并计算;合计;总和 F/8="dM  
aggregation of incomes of husband and wife 夫妇入息合并计算 +ftOJFkI  
aggregation of property 财产的总和 `eZ +Pf".  
agio 差价;贴水 -!_\4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 1=o|[7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m 0jm$> :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》 ''. P=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -O&u;kh4g  
《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》 V%|CCrR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <d*;d3gm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 H|UGR ~&  
agreement for a settlement 授产协议 M8Tj;ATr  
agreement for assignment 转让协议 Jeb"t1.$  
agreement for sale 售卖协议;买卖协议 .C HET]  
agreement for sale and purchase 买卖协议 &>%R)?SZh  
agreement for the payment of interest 支付利息协议 nrFuhW\r  
agreement for the repayment of money 还款协议 s<#["K*_  
agreement of reinsurance 再保险协议 x{'3eJ^8  
Agricultural Bank of China 中国农业银行 BeR7LV  
air passenger departure tax 飞机乘客离境税 nf%"7y{dd  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'J[ n}r  
airport tax 机场税 rHSA5.[1P  
alcohol duty 酒精税 :6h$1 +6  
alienation 让与;让渡;转让 WRdBL5  
alimony 生活费;赡养费 322)r$!"  
All Ordinaries Index [AOI] 所有普通股指数 N"',  
all risks 全险;综合险 ' \8|`Zb  
All Sales Record for Stock Market 《股票市场成交报告》 An.Qi=Cv  
Allied Capital Resources Limited 新联财务有限公司 6_rgj{L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 mK Ta.  
allocation letter 拨款信件 PQ0l<]Y  
allocation of fund 分配款项;预留款项 <]w(1{q(  
allocation of profit 利润分配;溢利分配 Sh@en\m=#S  
allocation warrant 拨款令 k'6Poz+<  
allotment 分配;配股 5u:{lcC.X  
allotment notice 股份配售通知;配股通知 4Y'Kjx  
allotment of shares 股份分配 ( M$2CL  
allowable 可获宽免;免税的 6Wn"h|S  
allowable business loss 可扣除的营业亏损 I38j[Xk  
allowable expenses 可扣税的支出 GS*Mv{JJ  
allowance 免税额;津贴;备抵;准备金 - WEEnwZ  
allowance for debts 债项的免税额 ]QqT.z%B  
allowance for depreciation by wear and tear 耗损折旧免税额 __mnz``/Y  
allowance for funeral expenses 殡殓费的免税额 .sqX>sU/]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 j]6c_r3  
allowance for repairs and outgoings 修葺及支出方面的免税额 -O~ V4004  
allowance to debtor 给债务人的津贴 :6T 8\W  
alteration of capital 资本更改 AcoU.tpP  
alternate trustee 候补受托人 iHYvH   
amalgamation 合并 |Q|vCWel{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h=x{ 3P;B  
ambit of charges 征税范围;收费范围 TXH9BlDn  
amended valuation 经修订的估值 4tGP- L  
American Commodities Exchange 美国商品交易所 5eL_iNqJM  
American Express Bank Limited 美国运通银行 G+k~k/D6  
American Stock Exchange 美国证券交易所 1s"/R  
amortization 摊销 :nLhg$wMs  
amount due from banks 存放银行同业的款项 Yw!(]8PYdU  
amount due from banks abroad 存放海外银行同业的款项 >}I BPC  
amount due from holding companies 控股公司欠款 {hRM=f7  
amount due from local banks 存放本港银行同业的款项 Fv!KLw@  
amount due to banks 银行同业的存款 /c4@QbB  
amount due to banks abroad 海外银行同业的存款 o6b\ w  
amount due to holding companies 控股公司存款 XX9u%BZ~  
amount due to local banks 本港银行同业的存款 o$XJSz|6  
amount due to outport banks 外埠银行同业的存款 f7du1k3  
amount for note issue 发行纸币的款额 #"PRsMUw  
amount of bond 担保契据的款额 =QG0:z)K<v  
amount of consideration 代价款额 {=Y3[  
amount of contribution 供款数额 'P`L?/_3  
amount of indebtedness 负债款额 wI{ED  
amount of principal of the loan 贷款本金额 KD(}-zUs  
amount of rates chargeable 应征差饷数额 <\6<-x(H5  
amount of share capital 股本额 .29y3}[PO  
amount of sums assured 承保款额 tR{@NFUcu  
amount of variation 变动幅度 =7l'3z8  
amount of vote 拨款数额 {E3329t|'  
amount payable 应付款额 }i\U,mH0_&  
amount receivable 应收款额 bdBFDg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5h!ZoB)n  
analysis 分析 WF&?OHf2  
ancillary risk 附属风险 n7$2 1*,  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^{l^Z +b.  
annual accounting date 年结日期 p]^?4  
annual allowance 每年免税额;年积金;年度津贴;年津 B098/`r  
annual balance 年度余额 ;*AK eI2  
annual disposable income 每年可动用收入 [W*xPXr*  
annual estimates 周年预算 %J b/HWC[  
annual fee 年费 bAkCk]>5  
annual general meeting 周年大会 ]A#K;AW{U  
annual growth rate 年增率;每年增长率 wU $j/~L  
annual long-term supplement 长期个案每年补助金 2<X.kM?N{B  
annual pensionable emolument 可供计算退休金的年薪 ?z/ )Hkw  
annual report 年报 +#wh`9[wBt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $p?TE8G  
annual return 周年报表;周年申报表;每年报税表格 C%LXGMt  
Annual Return Rules 《周年报表规则》 gQ8FjL6?  
annual review of consumer prices 每年消费物价回顾 4r+s" |  
annual roll-forward basis 逐年延展方式 {wS)M  
annual salary 年薪 :,~]R,tJQ  
annual statement 年度报表;年度决算表 7wA.:$  
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 xn BL{ []  
annuitant 年金受益人 O)EA2`)E  
annuity 年金 Ug~ ]!L  
annuity contract 年金合约 (;(P3h  
annuity on human life 人寿年金 ~ MZEAY9  
antecedent debt 先前的债项 *$6dNx  
ante-dated cheque 倒填日期支票 wBa IN]Y,  
anticipated expenditure 预期开支 rd\:.  
anticipated net profit 预期纯利 ji] H|  
anticipated revenue 预期收入 &X`zk  
anti-inflation measure 反通货膨胀措施 1{0 L~  
anti-inflationary stance 反通货膨胀立场 6|HxBC#4  
apparent deficit 表面赤字 5p]Cwj<u  
apparent financial solvency 表面偿债能力 W_\~CntyZ  
apparent partner 表面合伙人 M7x*LiKc2  
application for personal assessment 个人入息课税申请书 tUXly|k  
application of fund 资金应用 ZaKT~f%%z  
application to release as liquidator and to destruct the books of accounts and documents NAnccB D!{  
申请免除清盘人职务及毁灭帐簿与文件 ) Z^b)KAk  
appointed actuary 委任精算师 F caO-  
appointed auditor 委任核数师;委任审计师 B*c@w~E  
appointed trustee 委任的受托人 4eh~/o&h  
appointer 委任人 W5c?f,  
apportioned pro rata 按比例分摊 y2=`NG=  
apportionment 分配;分摊 s(u,mtG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !STa}wl  
apportionment formula 分摊方程式 %jc"s\  
apportionment of estate duty 遗产税的分摊 ROWrkJI>i  
appraisal 估价;评估 k&M9Hn2  
appreciable growth 可观增长 _=*ph0nu  
appreciable impact 显着影响 ]A%S&q  
appreciable increase 可观增长 'Io2",~ M  
appreciation 增值;升值 c1>:|D7w  
appreciation against other currencies 相对其他货币升值 eCfy'US;@3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6upCL:A~r  
appreciation tax 增值税 90rY:!e  
appropriation 拨款;拨用;拨付 =j&qat  
appropriation account 拨款帐目 !8ch&cr)o+  
Appropriation Bill 拨款法案 /jB 0  
appropriation-in-aid system 补助拨款办法 >r8$vQGj  
approved assets 核准资产 -]$=.0 l  
approved basket stock 认可一篮子证券 S9@2-Oc  
approved budget 核准预算 6vL+qOdx  
approved charitable donation 认可慈善捐款 :3h'Hr  
approved charitable institution 认可慈善机构 = 3("gScUj  
approved currency 核准货币;认可货币 3{"MN=  
approved estimates 核准预算 fx#Krr @  
approved estimates of expenditure 核准开支预算 R&P}\cf8T  
approved overseas insurer 核准海外保险人 Ao}J   
approved overseas trust company 核准海外信托公司 )/4xR]  
approved pooled investment fund 核准汇集投资基金 C(jUM!m  
approved provident fund scheme 认可公积金计划 +@5@`"Jry  
approved provision 核准拨款 t,4'\nv*  
approved redeemable share 核准可赎回股份 Of?3|I3 l  
approved regional stock 认可地区性证券 }(-2a*Z;Y  
approved retirement scheme 认可退休金计划 sQ05wAv  
approved subordinated loan 核准附属贷款 A!bH0=<I  
arbitrage 套戥;套汇;套利 tg|7\Z7i  
arbitrageur 套戥者;套汇者 hY5tBL  
arbitrary amount 临时款项 -q6d&D'B+  
arrangement 措施;安排;协定 QgB%\mO=  
arrears 欠款 [:Y`^iR.  
arrears of pay 欠付薪酬 </@3}rfUPg  
arrears of revenue 逾期未收税款;逾期未收的帐项 S1&Df%Ra  
articles of association 组织章程;组织细则;组织章程细则 Y [ p  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Rk(2|I  
ascertainment of profit 确定利润  ~d\>f  
"Asia Clear" “亚洲结算系统” ?$Tp|<tx#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0n('F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _4lhwKYU  
Asian Development Fund [ADF] 亚洲发展基金 {DVu* %|  
Asian dollar bond 亚洲美元债券 H7&bUt/  
Asian dollar market 亚洲美元市场 wz1fl#WU  
Asian dollar rate 亚洲美元利率 ^\Gukkmh}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (w/)u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J*}Qnl+  
asked price 沽盘;喊价;索价;卖方报价 ?loP18S b  
assessable income 应评税入息 F4$N:J kl  
assessable loss 应评税亏损 s;NPY  
assessable profit 应评税利润 XkE'k;AEx  
assessable value 应评税值 Z.x9SEe1t  
assessed profit 估定利润 @Z{!T)#}j  
assessed value 经评估价值 o%1dbbh  
assessment 评税;评定;估价;评税单 q(iM=IeiN  
assessment number 评税编号;估价编号 ]%I}hj J  
assessment of additional tax 补加税评税 Oqy&V&-C  
assessment of performance 业绩评估;实绩评价 eABLBsx  
Assessor 评税主任 ^}\!Sn  
asset price bubbles 资产价格泡沫 1,pg7L8H  
asset-backed securities 具资产保证的证券 25m6/Y  
assets accretion 资产增值 ,{rm<M.)  
assets and liabilities 资产与负债 W2-1oS~ma  
assets betterment statement 资产递增表;资产改进表 530Z>q  
assets lending 实物放款;有抵押贷款 @5Zg![G  
assets of the company passing on the death 死者去世时转移的公司资产 n k@e#  
assets pledged as security for liabilities 用作负债抵押的资产 sn=_-uoU  
assets portfolio 资产投资组合 _A5.  
assets price 资产价格 k6|wiSyu  
assets quality 资产质素 =U)e_q  
assets realization 资产变现 5$;#=WAY  
assets refinancing arrangement 资产再集资安排 ^9wQl!e ob  
assets securitization 资产证券化 8/oO}SLF  
assets situated outside Hong Kong 在香港以外地方的资产 l:?w{'i$  
assets stripping 削减资产;拆卖资产 gxf{/EjH  
assets value 资产值 %V2A}78  
assignee 承让人 hErO.ad1o  
assignment 转让;转让书;转让契 ImZ!8#  
assignment of interest 权益转让 )e6)~3[^  
assignment of letters patent and trade mark 专利证书及商标转让 fH6mv0  
assignment of property 物业转让;物业转让书 t;2\(_A  
assignment right 转让权 yWkg4  
assignor 转让人 mO|YX/>  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 p%?m|(4f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 co-dq\P  
associate member 附属会员 :i8B'|DN5  
associated body corporate 相联法人团体 ']cRSj.  
associated company 相联公司;联属公司 g[ dI%  
associated corporation 相联法团 kEr; p{5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,'0Zd(s  
公认会计师公会〔英国〕 "T+oXK\B  
Association of Futures Exchange Brokers 香港期货经纪协会 o1B8_$aYgc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hJsYKd8g  
association of underwriters 承保人组织 vD@ =V#T  
assumption of control 接管 L%sskV(  
assurance 担保;保险;转易;转易书 YKtF)N;m]  
assurance of interest 权益的转易 F-SD4a  
at 19XX price 按一九XX年价格计算 z&x3":@u<  
at a discount 按赔价计算;按贴水价格计算;打折扣 =FfxHo1k  
at a premium 按溢价计算;按升水价格计算 @}[yC['  
at call 通知付款;按通知 b?Zt3#  
at constant market price 按固定市价计算 zv>3Tc0R  
at constant price 按固定价格计算 d} {d5-_a  
at cost 按成本计算 !da [#zK  
at current market price 按当时市价计算;按现时市价计算 ']]5xH*U  
at current price 按当时价格计算;按现时价格计算 sH_5.+,`  
at factor cost 按要素成本计算;按生产要素成本计算 G+dQ" cI9  
at money-of-the-day price 按付款当日价格计算 |MEu"pY)  
at or better 按指定或较佳价位〔买卖指令〕 g E#4 3  
at par 按面值计算;平价 Sh(Ws2b7  
at sight 见票即付 'L1=:g.\i  
at the close 按收市盘 tITx+i  
at the opening 按开市盘 @_ Q  
attestation 见证;见证条款 +^0Q~>=VD  
at-the-money option 平价期权 Mb0l*'ZF  
attorney 受权人;受托代表人 YrRD3P.P  
attornment 新拥有人承认书 7F!(60xY  
attributable profit 可归属利润 =mWr8p-H  
attributable share value 可归属股份价值 40ZHDtIu<  
Auckland Stock Exchange 奥克兰证券交易所 QhqXd  
auction 拍卖 V% PeZ.Xv  
auctioneer 拍卖商 dd{pF\a  
audit 审计;核数 BXx0Z %e.3  
Audit Commission 审计署 t!S ja  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9+!1jTGSkf  
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〕 |y T-N3H@  
audit review 帐目审查 AXmW7/Sj"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C % d  
audited account 审计帐目;经审计的帐目 d \[cFe1d  
audited annual account 经审计的周年帐目 /j|Rz5@ =  
audited balance sheet 经审计的资产负债表 U.mVz,k3  
auditor 核数师;核数主任;审计师 Za4X ;  
auditor's certificate 核数师证明书;审计师证明书 iT;~0XU7F  
auditor's report 核数师报告;审计师报告 [@RJ2q$  
Aussie bond 澳元债券 N~/D| ?P~2  
austerity budget 紧缩预算 NrTK+6 z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e_iXR#bZc  
Australia All Ordinaries Index 澳洲所有普通股票指数 yi-S^  
Australian Dollar [AUD] 澳元 ZM$}Xy\9  
Australian Options Market 澳大利亚期权市场 FR%u1fi  
Australian Securities Commission 澳洲证券事务监察委员会 PRo;NE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Uw:gJ 9  
Australian Stock Exchange 澳大利亚证券交易所 SmR"gu  
Austrian Schilling [ATS] 奥地利先令 Y%"6  
authentication 认证;鉴证 9 f+S-!  
authority to purchase 委托购买证;委购书 Ta 0Ln  
authorization 认可;核准;授权;授权书 4PsJs<u  
authorization by direction 指示授权 RXZ}aX[h  
authorization by instruction 指令授权 n:i?4'-}  
authorization by warrant 令状授权 |}YeQl  
authorization of unit trust 单位信托的认可 b7nER]R  
authorized agent 指定代理人 &F xw19[G  
authorized capital 法定资本 'c")]{  
authorized clerk 出市员 p"lTZ7c:Y  
authorized dealer 认可交易商 v\;hI5WY  
authorized financial institution 认可财务机构 h4\j=Np  
authorized fund 认可基金 O F|3y~z  
authorized fund house 获授权的基金公司;认可基金公司 =5PNH2  
authorized institution 认可机构 f-M9OI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k%[pZ 5.!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |` +G7?)Y  
authorized insurer 获授权保险人;获认可承保人 U:[#n5g  
authorized investment 特准投资项目 Z[&7NJo(  
authorized person 获授权人  ,m^@S  
authorized representative 获授权代表 e,0y+~  
authorized share capital 法定股本 D-GIrw{>5  
automated quotation system 自动报价系统 `z?6.+C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x9&{@ ?o  
自动交易系统〔香港期货交易所有限公司〕 :^Ouv1!e1  
automatic adjustment mechanism 自动调整机制 TAl#V 7PF}  
automatic adjustment system 自动调整系统 *;]j#0  
Automatic Clearing House 自动票据交换所 pjI< cQ&  
automatic exchange rates accumulation system 自动化汇率累集系统 Fo0dz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?mjQN|D  
automatic teller machine [ATM] 自动柜员机 ^/k`URQ  
autopay 自动转帐 v o9Fj  
available assets 可用资产 O_n) 2t(c?  
available fiscal reserve 现存财政储备 acXB vs  
available profit 可用利润 No1*~EQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G{8>  
average 平均;平均数;海损 8D[,z 7n  
average basic salary 平均基本薪金 n%"0%A  
average consumer expenditure 平均消费开支;一般消费开支 S@N:Cj  
average cost 平均成本 y_mD9bgW  
average cost of land production 增辟土地平均成本 u\,("2ZW9+  
average daily turnover 平均每日成交额 y&$mN  
average daily wage rate 平均每日工资率 S<+/Ep 2  
average expenditure pattern 平均开支模式 Z6Owxqfht  
average growth rate 平均增长率 K:i{us`  
average net fixed assets 固定资产平均净值 mROXwzL  
average of relatives 相对价格平均数 _Coh11  
average price 平均价格 T<\!7 RnLc  
average propensity to consume 平均消费倾向;一般消费倾向 0!^vQ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 <o\2-fWvY  
average rate 平均率 aeP 6JHj  
average revenue 平均收入;平均收益 Xw|t.0  
average stock 平均库存;平均存货 -wqnmK+G  
average yearly rent 平均年租 m3La;%aA0  
avoidance of double taxation 避免双重课税 T==(Pw7R7  
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 iyRB}[y  
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