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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: 4Tct  
A share A股;甲类股份 P;]F=m+ *V  
abatement of tax 减税;减扣免税额 9PUes3"v  
ABN AMRO Bank N.V. 荷兰银行 W@\ (nfD2  
above-the-line expenditure 线上项目支出;经常预算支出 MK}-<&v  
above-the-line receipt 线上项目收入;经常预算收入 y/c%+ Ca/  
ABSA Asia Limited 南非联合亚洲有限公司 +{53a_q  
absolute change 绝对数值变更 F&;   
absolute expenditure 实际开支 5f:DN\ ]  
absolute guideline figure 绝对准则数字 XUV!C 7  
absolute interest 绝对权益 i.1U|Pi  
absolute order of discharge 绝对破产解除令 DDd|T;8  
absolute profit margin 绝对利润幅度 7L:7/  
absolute value 实值;绝对值 6yAA~;*5'  
absolutely vested interest 绝对既得权益 P6U%=xaC  
absorbed cost 已吸收成本;已分摊成本 AAUyy :  
absorption 吸收;分摊;合并 efz&@|KR  
absorption rate 吸收率;摊配率;分摊率 G&f7+e  
ACB Finance Limited 亚洲商业财务有限公司 YH:8<O,{-  
acceptable form of reciprocity 合理的互惠条件 FnHi(S|A  
acceptable rate 适当利率;适当汇率 8X?>=tl  
acceptance agreement 承兑协议 %G3sjnI;l  
acceptance for honour 参加承兑 xeTgV&$@  
acceptor 承兑人;接受人;受票人 l|/:Ot  
acceptor for honour 参加承兑人 Z"I/ NGiU  
accident insurance 意外保险 MQcr^Y_  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z%gx%$  
accident insurance scheme 意外保险计划 G.U 5)4_^  
accident year basis 意外年度基准 4-v6=gz.  
accommodation 通融;贷款 5 ZfP  
accommodation bill 通融票据;空头票据 7k=fZ$+O  
accommodation party 汇票代发人 m W`oq  
account balance 帐户余额;帐户结余 g2p"LWex-  
account book 帐簿 T,JA#Rk|1N  
account collected in advance 预收款项 UmKX*T9  
account current book 往来帐簿 <Mf*l)%*  
account of after-acquired property 事后取得的财产报告 b*,3< 9  
account of defaulter 拖欠帐目 >[a<pm !  
account payable 应付帐款 'i>xf ^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 EA{U!b]cU  
account receivable 应收帐款 v+1i= s2$  
account receivable report 应收帐款报表 K6pR8z*?  
account statement 结单;帐单;会计财务报表 D>wZ0p b-  
account title 帐户名称;会计科目 R21~Q:b !  
accountant's report 会计师报告 Q*O<@   
Accountant's Report Rules 会计师报告规则 v@u<Ww;=@  
accounting and auditing procedure 会计与审计程序;会计与核数程序 O%1/ r*  
Accounting Arrangements 《会计安排》 q'(z #h,cv  
accounting basis 会计基础 pvXcLR)L+3  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^i_Iqph=  
Accounting Circular 《会计通告》 {8NwFN.  
accounting class 会计类别 eXy"^x p^  
accounting date 记帐日期;会计结算日期 XrN- 2HTV  
accounting for money 款项核算 B/eaqJ  
Accounting Officer 会计主任 PCfo  
accounting period 会计报告期;会计期 :mv`\  
accounting policy 会计政策;会计方针 _dU P7H (  
accounting practice 会计惯例 Nf?\AK!  
accounting principle 会计准则 xX@FWAj  
accounting record 会计记录 N?23 m`3  
accounting report 会计报告 -p# ,5}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z \?UGxu}  
Accounting Society of China 中国会计学会 t%+$" nP  
accounting statement 会计报表 G?V"SU.  
accounting system 会计制度;会计系统 Dl;d33  
accounting transaction 会计事项;帐务交易 KAb(NZK  
accounting treatment 会计处理 ,{<p  
accounting year 会计年度 d\]O'U)s  
accretion 增值;添加 Bh`IXu  
accrual 应计项目;应累算数目 R,Ml&4pZ}  
accrual basis 应计制;权责发生制 if~rp-\P  
accrual basis accounting 应计制会计;权责发生制会计 XT||M)#  
accrue 应累算;应计 MTmO>V&O  
accrued benefit 应累算利益 q a!RH]B3  
accrued charges 应计费用 d bO#  
accrued cumulative preference share dividend 应累算的累积优先股股息 YBSl-G'  
accrued expenses 应累算费用 d\Jji 6W  
accrued interest payable 应付利息;应计未付利息 (@ ]tG?I=  
accrued interest receivable 应收利息;应计未收利息 H=. K  
accrued right 累算权益 Hq xK\m%,.  
accruing profit 应累算的利润  *W^=XbG  
accumulated fiscal reserve 累积财政储备 8B@J Fpg^  
accumulated profit 累积利润;滚存溢利 O{n<WQd{CY  
accumulated reserve 累积储备 5N1 K~".  
accumulation of surplus income 累积收益盈余 =s[ &;B`s  
acquired assets 既得资产 Gc;B[/:  
acquisition 收购;购置;取得 9e5gy  
acquisition cost 购置成本 4 iH&:Al  
acquisition expenses 购置费用 v.`+I-\.z)  
acquisition of 100% interest 收购全部股权 KU2$5[~j  
acquisition of control 取得控制权 4r*Pa(;y  
acquisition of fixed assets 购置固定资产 6ojo##j  
acquisition of shell “买壳” W/v|8-gcK  
acquisition price 收购价 `s}BXKIv}  
act of God 天灾 k|#Zy,  
acting partner 执事合伙人 #?m{YT{P  
active market 买卖活跃的市场;交投畅旺的市场;旺市 aJ2H.E  
active partner 积极参与的合伙人 wD=am  
active trading 交投活跃 R{<Y4C2~  
actual circulation 实际流通 2z-$zB<vyw  
actual cost 实际成本 %c1FwAC  
actual expenditure 实际开支;实际支出 ;c)! @GoA  
actual income 实际入息;实际收入;实际收益 @+dHF0aXd  
actual market 现货市场 oEAfowXSqk  
actual price 现货价;实际价格 ~V$ f #X  
actual profit 实际利润 eycV@|6u*  
actual quotation 实盘;实际价位;实际报价 jYdV?B  
actual year basis 按实际年度计算 ;](h2Z`3s  
actuals 实货 #>q[oie1e  
actuarial investigation 精算调查 W uf/LKj  
actuarial principle 精算原则 2v\W1VF  
actuarial report 精算师报告 9Dq.lr^  
Actuarial Society of Hong Kong 香港精算学会 U_*3>Q  
actuarial valuation 精算师估值 yqBa_XPV8  
actuary 精算师 2f`xHI/@fj  
ad referendum agreement 暂定协议;有待覆核的协定 >a9l>9fyY  
ad valorem duty 从价税;按值征税 ITn;m  
ad valorem duty system 从价税制 [|<EDR  
ad valorem fee 从价费 yiO31uQt  
ad valorem tariff 从价关税 kJeu40oN  
additional allowance 额外免税额 6J;i,/ky  
additional amount for unexpired risk 未过期风险的额外款额  h,hL?imD  
additional assessable profit 补加应评税利润 1(pjVz&  
additional assessment 补加评税 ,cS0  
additional commitment 额外承担 3k{c$x}  
additional commitment vote 额外承担拨款 ._ih$=   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L?.7\a@  
additional dependent parent allowance 供养父母额外免税额 _3U|2(E  
additional provision 额外拨款 ) MBS  
additional stamp duty 附加印花税 "VQ|E d  
additional tax 补加税罚款;补加税款 MHNe>C-!q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gA:[3J,[;  
adjudged bankrupt 被裁定破产 CK Mv7  
adjudicated bankrupt 裁定破产人 iUCwKpb9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 U IQ 6SvM  
adjudication of bankruptcy 裁定破产;宣告破产 FpC~1Nau  
adjudication of insolvency 裁定无力偿还债务 :}y| 4*z  
adjusted actual 经调整的实数;调整后的实数 9,KVBO  
adjusted current assets 经调整的流动资产;调整后的流动资产 O,]_ tp  
adjusted figure 经调整的数字;调整后的数额 7%YYr^d  
adjusted liabilities 经调整的负债;调整后的负债 kc|>Q7~{  
adjusted loss 经调整的亏损;调整后的亏损 (n}%a6M  
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 :o<N!*pT  
adjusted profit 经调整的利润;调整后的利润 H8<m9zDvl  
adjusted surplus 经调整的盈余额;调整后的盈余额 z0;9SZ9  
adjusted value 经调整的价值;调整后的价值 s+N^PX3  
adjustment 调整;修订;理算〔保险〕 }8 \|1@09  
adjustment centre 调剂中心 uegb;m  
adjustment lag 调整过程的时间差距;调整时差 @LHtt/&  
adjustment mechanism 调整机制 F_ _H(}d  
adjustment of loss 亏损调整 ?KCxrzf  
adjustment process 调整过程;调整程序 x57'Cg \  
adjustment range 调整幅度 2| $k`I,  
administered exchange rate 受管制汇率 y\@SC\jk|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oc=tI@W  
administration expenses 行政费用 s8yCC #H"  
administration fee 手续费;行政费 "& Ff[ O*  
administration in bankruptcy 破产管理 F\Y,JUn[G  
administration order 遗产管理令 |zb`&tv}  
administrator 管理人;遗产管理人 sxt`0oE  
administrator of the estate 遗产管理人 R;.d/U|av  
admission of debt 债项承认书 9g4QVo|  
admission of proof 接纳债权证明 ;h~?ko  
advance 放贷款项;垫付款项;预支款项;预付款项 LEA;dSf  
advance account 暂支帐目;预付款帐户 &E`9>&~J  
advance compensation 预付补偿金 8`DO[Z  
advance from shareholder 股东垫款 pB[%:w/@l:  
advance pending reimbursement 预支以待日后付还 Q{8qm<0g  
advanced economy 先进经济体系 L[1d&d!p  
advancement 预付;预付财产 OAY8,C=M  
advances warrant 垫款令 oAC^4-Ld  
advancing 贷出 i@Vs4E[b  
adverse balance 逆差 v=j>^F Z  
adverse exchange 逆汇 G u6[{u  
advertisement addressed to shareholders 在报章刊登的致股东通告 >]^>gUmq  
advice for collection 托收通知书 Io09W^  
advice of drawing 提款通知书;汇票通知书 9ec0^T  
advice of payment 付款通知 .r(^h/IF  
Advisory Committee [Securities and Futures Commission] 2h5tBEOX.s  
谘询委员会〔证券及期货事务监察委员会〕 \!m!ibr  
Advisory Committee on Diversification 经济多元化谘询委员会 ,v|CombIc.  
affidavit 誓章;遗产申报誓章 $}V7(wu 6@  
affidavit of no receipt 述明无收款的誓章 [Yn;G7cK  
affiliate 联号;联营公司;附属公司 {$3j/b  
affiliated company 附属公司;联号;联营公司  JUmw$u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ko]QCLL  
affordability 负担能力 xp~YIeSg  
African Development Bank [AfDB] 非洲开发银行 pEY>A_F  
after-acquired property 事后取得的财产 Q;=6ag'  
after-hours dealing 市后交易 #`r(zI[  
after-tax profit 税后盈利;税后利润;税后溢利 )K8P+zn~  
agency agreement 代理协议 dEL3?-;'  
agency expenses 代理机构的开支 }FHw" {my  
agency fee 代理费 F ZM2   
Agency Law 《代理法》 l&vm[3  
agent 代理人;承销人 K* 0 aXr?  
agent of company 公司代理人 $+0=GN  
agent's fee 代理人费;经纪费 lGl[^ 0  
aggregate 总计;总数;总体数字 `!]R!T@C  
aggregate amount 总款额;总额 4n#YDZ  
aggregate assets and liabilities 总体资产与负债 >7"$}5d  
aggregate at constant price 按固定价格计算的总体数字 "^Y6ctw  
aggregate demand 总需求 }7-7t{G  
aggregate gross position 总持仓量 7&=-a|k~  
aggregate limit 总限额 p| Vmdnb  
aggregate of salaries tax 合计薪俸税 o?;F.W_  
aggregate performance 总体表现;总体业绩 `8mD7xsg$  
aggregate supply 总体供应 +}kO ;\  
aggregate surplus 总盈余 4 0p3Rv  
aggregate total 整体总额 r[6#G2  
aggregate value 总值;合计价值 7s0)3HR}  
aggregated basis 合计基准 z7| s%&  
aggregated net chargeable income 合计应课税入息实额 {qJHL;mP:8  
aggregation 合并计算;合计;总和 mJSK; @w<O  
aggregation of incomes of husband and wife 夫妇入息合并计算 @Q/x&BV  
aggregation of property 财产的总和 G`9cd\^  
agio 差价;贴水 \I'f3  
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》 ]d[Rf$>vu0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^).WW  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (s5<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w:ORmR .p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 KuIBYaK, g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <j{0!J@:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pk;ffq@  
agreement for a settlement 授产协议 lb-S0plw  
agreement for assignment 转让协议 \8=e |a5`  
agreement for sale 售卖协议;买卖协议 y;zt_O/  
agreement for sale and purchase 买卖协议 ,:Rft  
agreement for the payment of interest 支付利息协议 }DJ|9D^yf  
agreement for the repayment of money 还款协议 0m]~J_   
agreement of reinsurance 再保险协议 hTlnw[I  
Agricultural Bank of China 中国农业银行 %~][?Y ><  
air passenger departure tax 飞机乘客离境税  )GB3=@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ){+.8KI  
airport tax 机场税 [q|?f?Zl  
alcohol duty 酒精税 :D<:N*9i  
alienation 让与;让渡;转让 Oqd"0Qt-  
alimony 生活费;赡养费 Vf"O/o}hq,  
All Ordinaries Index [AOI] 所有普通股指数 x{=[w`  
all risks 全险;综合险 LDT'FwMjy  
All Sales Record for Stock Market 《股票市场成交报告》 z0\;m{TH  
Allied Capital Resources Limited 新联财务有限公司 Y1#-^,qg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c-[Q,c  
allocation letter 拨款信件 UOn!Y@  
allocation of fund 分配款项;预留款项 7(yXsVq  
allocation of profit 利润分配;溢利分配 `Ev A\f  
allocation warrant 拨款令 Uuwq7oFub  
allotment 分配;配股 A2}Z *U(;  
allotment notice 股份配售通知;配股通知 |h#DL$  
allotment of shares 股份分配 %bCcsdK  
allowable 可获宽免;免税的 %KbBH:z05  
allowable business loss 可扣除的营业亏损 'LJ %.DJ  
allowable expenses 可扣税的支出 #]5&mKi  
allowance 免税额;津贴;备抵;准备金 y%{*uH}SL  
allowance for debts 债项的免税额 _F}IF9{?G  
allowance for depreciation by wear and tear 耗损折旧免税额 _#/!s]$d#  
allowance for funeral expenses 殡殓费的免税额 [ c ~LY4:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S^3g]5YX  
allowance for repairs and outgoings 修葺及支出方面的免税额 [$hptQv  
allowance to debtor 给债务人的津贴 f28gE7Y\a  
alteration of capital 资本更改 f?/|;Zo4  
alternate trustee 候补受托人 [z W_%O kP  
amalgamation 合并 p2pTs&}S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `E./p  
ambit of charges 征税范围;收费范围 Rel(bA-[N  
amended valuation 经修订的估值 -&qRo0^3  
American Commodities Exchange 美国商品交易所 3%It~o?  
American Express Bank Limited 美国运通银行 V-?sek{;  
American Stock Exchange 美国证券交易所 P@gu~!  
amortization 摊销 ?&whE!  
amount due from banks 存放银行同业的款项 DBu)xr}7A  
amount due from banks abroad 存放海外银行同业的款项 w JapGc!   
amount due from holding companies 控股公司欠款 GVjv** U  
amount due from local banks 存放本港银行同业的款项 XV74F l  
amount due to banks 银行同业的存款 dAu^{1+2  
amount due to banks abroad 海外银行同业的存款 I}*]m%'-Y  
amount due to holding companies 控股公司存款 ki[;ZmQq Y  
amount due to local banks 本港银行同业的存款 yRgDhA  
amount due to outport banks 外埠银行同业的存款 sh',"S#=@  
amount for note issue 发行纸币的款额 L#t-KLJ  
amount of bond 担保契据的款额 o{ ,ba~$.w  
amount of consideration 代价款额 R-g>W  
amount of contribution 供款数额 M!xm1-,[  
amount of indebtedness 负债款额 (hhdbf  
amount of principal of the loan 贷款本金额 5@w'_#!)  
amount of rates chargeable 应征差饷数额 <Z\MZ&{k{*  
amount of share capital 股本额 C5:dO\?O  
amount of sums assured 承保款额 "-0pz\a  
amount of variation 变动幅度 vR6^n~  
amount of vote 拨款数额 pl jV|.?  
amount payable 应付款额 ]ro1{wm!WU  
amount receivable 应收款额 x?k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A^T~@AO  
analysis 分析 #U ",,*2  
ancillary risk 附属风险 m~= ]^e  
annual account 周年帐目;周年帐目报表;年度决算;年结 DuTlYXM2^  
annual accounting date 年结日期 ?`vM#)  
annual allowance 每年免税额;年积金;年度津贴;年津 *@-q@5r}!  
annual balance 年度余额 4=?Ok":8  
annual disposable income 每年可动用收入 8>%jZ%`a  
annual estimates 周年预算 /{eih]`x(  
annual fee 年费 ,wry u|7"$  
annual general meeting 周年大会 7|h3.  
annual growth rate 年增率;每年增长率 O4b-A3:  
annual long-term supplement 长期个案每年补助金 9E->;0-  
annual pensionable emolument 可供计算退休金的年薪 <2o.,2?G  
annual report 年报 tj"v0u?zW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H#1*'e>  
annual return 周年报表;周年申报表;每年报税表格 Ux%\Y.PPI  
Annual Return Rules 《周年报表规则》 !#@4xeBPo  
annual review of consumer prices 每年消费物价回顾 1cHSgpoJ  
annual roll-forward basis 逐年延展方式 4e(9@OLP  
annual salary 年薪 ;qMnO_ E  
annual statement 年度报表;年度决算表 eI/\I:G{f  
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 9sfB+]}h  
annuitant 年金受益人 \dp9@y[^  
annuity 年金 'gk81@|  
annuity contract 年金合约 zJy 89ib'  
annuity on human life 人寿年金 4'}_qAT  
antecedent debt 先前的债项 v$.JmL0^J  
ante-dated cheque 倒填日期支票 =u:6b} =  
anticipated expenditure 预期开支 94qHY1rp  
anticipated net profit 预期纯利 u>3&.t@hU1  
anticipated revenue 预期收入 Ru  vG1"  
anti-inflation measure 反通货膨胀措施 ~n8*@9[  
anti-inflationary stance 反通货膨胀立场 O5G<O(,\  
apparent deficit 表面赤字 Up /eV}C  
apparent financial solvency 表面偿债能力 RAD4q"}k  
apparent partner 表面合伙人 V<~_OF  
application for personal assessment 个人入息课税申请书 B>p0FQ.  
application of fund 资金应用 ^H\-3/si*  
application to release as liquidator and to destruct the books of accounts and documents aowPji$H  
申请免除清盘人职务及毁灭帐簿与文件 OIXAjU*N  
appointed actuary 委任精算师 RAv RNd  
appointed auditor 委任核数师;委任审计师 V:0uy>  
appointed trustee 委任的受托人 JEm?26n X  
appointer 委任人 '1kj:Np  
apportioned pro rata 按比例分摊 :N+#4rtgUY  
apportionment 分配;分摊 .qb_/#Bas  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e~>p.l  
apportionment formula 分摊方程式 {d?4;Kd  
apportionment of estate duty 遗产税的分摊 ,#'o)O#  
appraisal 估价;评估 ?|Q5]rhs  
appreciable growth 可观增长 Vtz yB  
appreciable impact 显着影响 7=QC+XSO  
appreciable increase 可观增长 Pw^c2TQ  
appreciation 增值;升值 Ye\*b? 6  
appreciation against other currencies 相对其他货币升值 f@F^W YQm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `:bvuc(  
appreciation tax 增值税 -NflaV~  
appropriation 拨款;拨用;拨付 >DL-Q\U  
appropriation account 拨款帐目 o $HJg  
Appropriation Bill 拨款法案 |`94Wj<  
appropriation-in-aid system 补助拨款办法 v'bd.eqw  
approved assets 核准资产 Sf4h!ly  
approved basket stock 认可一篮子证券  [A%e6  
approved budget 核准预算 O=#/DM;  
approved charitable donation 认可慈善捐款 &, Zz  
approved charitable institution 认可慈善机构 3@Zz-~4Td  
approved currency 核准货币;认可货币 V'.eesN  
approved estimates 核准预算 ?ck^? p7  
approved estimates of expenditure 核准开支预算 1EAVMJ  
approved overseas insurer 核准海外保险人 _#^A:a^e8  
approved overseas trust company 核准海外信托公司  'QekQ];  
approved pooled investment fund 核准汇集投资基金 FSYjp{z5  
approved provident fund scheme 认可公积金计划 |S>J<]H p  
approved provision 核准拨款 cO=UswIkwO  
approved redeemable share 核准可赎回股份 zZ+LisSs&  
approved regional stock 认可地区性证券 ?%za:{  
approved retirement scheme 认可退休金计划 g]@R'2:1  
approved subordinated loan 核准附属贷款 Cs1%g  
arbitrage 套戥;套汇;套利 Nz>E#.++  
arbitrageur 套戥者;套汇者 iM\ Z J6  
arbitrary amount 临时款项 jB/q1vFO  
arrangement 措施;安排;协定 vRb(eg  
arrears 欠款 o+)LcoP u  
arrears of pay 欠付薪酬 (;Q <@PZg  
arrears of revenue 逾期未收税款;逾期未收的帐项 &6|^~(P?  
articles of association 组织章程;组织细则;组织章程细则 {HRxyAI!  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A^r [_dyZ  
ascertainment of profit 确定利润 9tc@   
"Asia Clear" “亚洲结算系统” &h4Z|h[01  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l=-d K_ I?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \")YKN=W  
Asian Development Fund [ADF] 亚洲发展基金 wkZ2Y-#='  
Asian dollar bond 亚洲美元债券 1z};"A  
Asian dollar market 亚洲美元市场 WJFTy+bD  
Asian dollar rate 亚洲美元利率 qq9tBCk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ` .sIZku  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^K 77V$v  
asked price 沽盘;喊价;索价;卖方报价 .J6 j"  
assessable income 应评税入息 9J;H.:WH  
assessable loss 应评税亏损 ukDH@/  
assessable profit 应评税利润 Alk* "p  
assessable value 应评税值 l~6SR  
assessed profit 估定利润 e2h k  
assessed value 经评估价值 %yuIXOJ  
assessment 评税;评定;估价;评税单 W}e[.iX;  
assessment number 评税编号;估价编号 c;~Llj P  
assessment of additional tax 补加税评税 CO%O<_C  
assessment of performance 业绩评估;实绩评价 (krG0S:0Q  
Assessor 评税主任 %wjU^Urya  
asset price bubbles 资产价格泡沫 TNPGw!  
asset-backed securities 具资产保证的证券 x]d"|jmVZ  
assets accretion 资产增值 ://|f  
assets and liabilities 资产与负债 Dgq[g_+l  
assets betterment statement 资产递增表;资产改进表 -_4jJxh=OB  
assets lending 实物放款;有抵押贷款 jf)JPa_  
assets of the company passing on the death 死者去世时转移的公司资产 $evuPm8G  
assets pledged as security for liabilities 用作负债抵押的资产 _8b>r1$  
assets portfolio 资产投资组合 f?<M3P  
assets price 资产价格 "RJk7]p`*  
assets quality 资产质素 f+*2K^B  
assets realization 资产变现 ~ {7N TW  
assets refinancing arrangement 资产再集资安排 8^"|-~#<  
assets securitization 资产证券化 ~z1KD)^   
assets situated outside Hong Kong 在香港以外地方的资产 x#gmliF  
assets stripping 削减资产;拆卖资产 BK\~I  
assets value 资产值 mlw BATi  
assignee 承让人 $XU$?_O  
assignment 转让;转让书;转让契 V_d%g<n4  
assignment of interest 权益转让 UCj#t!Mw  
assignment of letters patent and trade mark 专利证书及商标转让 Dp6"I!L<|  
assignment of property 物业转让;物业转让书 0?L$)T-B  
assignment right 转让权 Xie dgy  
assignor 转让人 n_Hn k4  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3{L vKe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +VW]%6 +  
associate member 附属会员 2Ku#j ('  
associated body corporate 相联法人团体 y`@4n.Q  
associated company 相联公司;联属公司 vls> 6h  
associated corporation 相联法团 [c!vsh]^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  iIEIGQx  
公认会计师公会〔英国〕 ~ V- o{IA  
Association of Futures Exchange Brokers 香港期货经纪协会 }]GK@nn7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5sCk y)N  
association of underwriters 承保人组织 b!HFv;^N  
assumption of control 接管 %C][E^9  
assurance 担保;保险;转易;转易书 >]|^ Ux,WZ  
assurance of interest 权益的转易 dvWlx]'  
at 19XX price 按一九XX年价格计算 __n"DLW  
at a discount 按赔价计算;按贴水价格计算;打折扣 n|,Vm@zV  
at a premium 按溢价计算;按升水价格计算 MGC0^voe  
at call 通知付款;按通知 -bu. *=  
at constant market price 按固定市价计算 [3NV #  
at constant price 按固定价格计算 ~t3?er& R  
at cost 按成本计算 ,H(vD,54g  
at current market price 按当时市价计算;按现时市价计算 +~k,4  
at current price 按当时价格计算;按现时价格计算 m1; <T@  
at factor cost 按要素成本计算;按生产要素成本计算 E|uXi)!.x  
at money-of-the-day price 按付款当日价格计算 v;qL? _:=c  
at or better 按指定或较佳价位〔买卖指令〕 vHe.+XY  
at par 按面值计算;平价 F"#*8P  
at sight 见票即付 WIl S^?5I<  
at the close 按收市盘 J& SuUh<  
at the opening 按开市盘 z}N^`_ *  
attestation 见证;见证条款 &J@ZF<Ib  
at-the-money option 平价期权 yWk:u 5  
attorney 受权人;受托代表人 C)^\?DH  
attornment 新拥有人承认书 vCo}-b-j  
attributable profit 可归属利润 W",jZ"7  
attributable share value 可归属股份价值 >Ez}r(QQ^  
Auckland Stock Exchange 奥克兰证券交易所 daJ-H  
auction 拍卖 M6Z`Pwv];  
auctioneer 拍卖商 acZ|H  
audit 审计;核数 95&sFT C  
Audit Commission 审计署 J 2~B<=V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l+X^x%EA  
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〕 Sh6 NgO  
audit review 帐目审查 a#Gq J?nY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (xJBN?NRO  
audited account 审计帐目;经审计的帐目 "Ksd9,J\b  
audited annual account 经审计的周年帐目 ! m5\w>  
audited balance sheet 经审计的资产负债表 `CouP-g.  
auditor 核数师;核数主任;审计师 .z7f_KX^  
auditor's certificate 核数师证明书;审计师证明书 pnb$lpxt  
auditor's report 核数师报告;审计师报告 FsZEB/c  
Aussie bond 澳元债券 k ZEy  
austerity budget 紧缩预算 ",GC\#^v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r~a}B.pj  
Australia All Ordinaries Index 澳洲所有普通股票指数 [/^g) ^s:  
Australian Dollar [AUD] 澳元 m,_oX1h  
Australian Options Market 澳大利亚期权市场 1fp&"K:yR  
Australian Securities Commission 澳洲证券事务监察委员会 a' fb0fz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *hgsS~  
Australian Stock Exchange 澳大利亚证券交易所 n{* [Y  
Austrian Schilling [ATS] 奥地利先令 g@i 4H[k  
authentication 认证;鉴证 1:V/['|*g)  
authority to purchase 委托购买证;委购书 Y(mwJud|  
authorization 认可;核准;授权;授权书 UM^hF%  
authorization by direction 指示授权 5S?Xl|8E  
authorization by instruction 指令授权 Ek\Zi#f<  
authorization by warrant 令状授权 w5R9\<3L  
authorization of unit trust 单位信托的认可 YWd(xm"4  
authorized agent 指定代理人 Ase1R=0  
authorized capital 法定资本 ECfY~qK  
authorized clerk 出市员 Gwk@X/q  
authorized dealer 认可交易商 J sdEA  
authorized financial institution 认可财务机构 ../(gG9  
authorized fund 认可基金 |'(IWU  
authorized fund house 获授权的基金公司;认可基金公司 $>`8'I  
authorized institution 认可机构 XwGJ 8&N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t/c^hTT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #Z5~a9rO  
authorized insurer 获授权保险人;获认可承保人 )2\a5iH  
authorized investment 特准投资项目 PkO(Y!  
authorized person 获授权人 6n4S$a  
authorized representative 获授权代表 \EqO;A%<  
authorized share capital 法定股本 ,peFNpi  
automated quotation system 自动报价系统 'a9.JS[pj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u(qpdG||7  
自动交易系统〔香港期货交易所有限公司〕 Y*Rqgpu $  
automatic adjustment mechanism 自动调整机制 U_04QwhK7  
automatic adjustment system 自动调整系统 A]slssE+  
Automatic Clearing House 自动票据交换所 N* QI>kzU  
automatic exchange rates accumulation system 自动化汇率累集系统 #`EMK   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L>*|T[~  
automatic teller machine [ATM] 自动柜员机 ;!Mg,jlQ  
autopay 自动转帐  yw^, @'  
available assets 可用资产 _z< q9:  
available fiscal reserve 现存财政储备 +%^xz 1m  
available profit 可用利润 EkPSG&6RZ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 R``qQ;cc  
average 平均;平均数;海损 wjs7K|PK  
average basic salary 平均基本薪金 }\*|b@)]  
average consumer expenditure 平均消费开支;一般消费开支 B!lw>rUMQ  
average cost 平均成本 >m46tfoM  
average cost of land production 增辟土地平均成本 06r cW `  
average daily turnover 平均每日成交额 IrK )N  
average daily wage rate 平均每日工资率 ENr&k(>0HQ  
average expenditure pattern 平均开支模式 ~Y$1OA8  
average growth rate 平均增长率 Il[WXt<S  
average net fixed assets 固定资产平均净值 Z H*?~ #  
average of relatives 相对价格平均数 &'j77tqOk  
average price 平均价格 ;* Jd#O  
average propensity to consume 平均消费倾向;一般消费倾向 dWEx55>,1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m[rJFSpef  
average rate 平均率 -A~<IyPt  
average revenue 平均收入;平均收益 MsiSC  
average stock 平均库存;平均存货 2^:nlM{u  
average yearly rent 平均年租 fz\Az-  
avoidance of double taxation 避免双重课税 ?z.`rD$}(n  
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 UKdzJEhG  
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