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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: yBCLS550  
A share A股;甲类股份 sD9OV6^{?K  
abatement of tax 减税;减扣免税额 ;D<;pW  
ABN AMRO Bank N.V. 荷兰银行 *|^|| bd  
above-the-line expenditure 线上项目支出;经常预算支出 Rw<O%i5/d  
above-the-line receipt 线上项目收入;经常预算收入 `NQ;|!  
ABSA Asia Limited 南非联合亚洲有限公司 FP")$ ,=s  
absolute change 绝对数值变更 <r)5jf  
absolute expenditure 实际开支 n0)y|B#  
absolute guideline figure 绝对准则数字 [[O4_)?el  
absolute interest 绝对权益 oz%{D@CF  
absolute order of discharge 绝对破产解除令 N+vsQ!Qz  
absolute profit margin 绝对利润幅度 P=a&>i  
absolute value 实值;绝对值 <Wd_m?z  
absolutely vested interest 绝对既得权益 Rl (+TE  
absorbed cost 已吸收成本;已分摊成本 Of-8n-  
absorption 吸收;分摊;合并 @W=: r/  
absorption rate 吸收率;摊配率;分摊率 B}@CtVWFz  
ACB Finance Limited 亚洲商业财务有限公司 xiVbVr#[  
acceptable form of reciprocity 合理的互惠条件 /Ri-iC >  
acceptable rate 适当利率;适当汇率 \1eWI  
acceptance agreement 承兑协议 [xXV5 JU  
acceptance for honour 参加承兑 u63Q<P<  
acceptor 承兑人;接受人;受票人 (S_1C,  
acceptor for honour 参加承兑人 vvLzUxV  
accident insurance 意外保险 Hn]6re  
Accident Insurance Association of Hong Kong 香港意外保险公会 bV:MOj^  
accident insurance scheme 意外保险计划 P )[QC  
accident year basis 意外年度基准 u}7r\MnwK,  
accommodation 通融;贷款 8\bZ?n#dn  
accommodation bill 通融票据;空头票据 g@m__   
accommodation party 汇票代发人 }:\e "Bfv  
account balance 帐户余额;帐户结余 ]{AHKyA{:  
account book 帐簿 qxHsmGV  
account collected in advance 预收款项 o}Zl/&(  
account current book 往来帐簿 +$R%Vbd  
account of after-acquired property 事后取得的财产报告 +WvW#wpH  
account of defaulter 拖欠帐目 ]_hXg*?  
account payable 应付帐款 3V/f-l]X/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R4XcWx*pQ  
account receivable 应收帐款 T'7x,8&2|  
account receivable report 应收帐款报表 ah!fQLMH  
account statement 结单;帐单;会计财务报表 LufZ,  
account title 帐户名称;会计科目 bQwiJ`B&  
accountant's report 会计师报告 G 'CYvV  
Accountant's Report Rules 会计师报告规则 nN(Q}bF  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _2eL3xXha.  
Accounting Arrangements 《会计安排》 F5<GGEQb  
accounting basis 会计基础 ?Q6ZZQ~  
accounting by Official Receiver 破产管理署署长呈交的帐目 TZ:dY x  
Accounting Circular 《会计通告》 {\kDu#18Ld  
accounting class 会计类别 6K5KkEp  
accounting date 记帐日期;会计结算日期 :LB< z#M  
accounting for money 款项核算 LESF*rh=  
Accounting Officer 会计主任 5G#K)s(QC  
accounting period 会计报告期;会计期 Y0nuwX*{  
accounting policy 会计政策;会计方针 nHB`<B  
accounting practice 会计惯例 l5_%Q+E_  
accounting principle 会计准则 7@i2Mz/eV  
accounting record 会计记录 z|G 39  
accounting report 会计报告 |Vc:o_n7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \8S HX  
Accounting Society of China 中国会计学会 qzu%Pp6If  
accounting statement 会计报表 ?[q.1O  
accounting system 会计制度;会计系统 mQt?d?6  
accounting transaction 会计事项;帐务交易 <*&2b  
accounting treatment 会计处理 .:jfNp~jt  
accounting year 会计年度 %i`YJ  
accretion 增值;添加 W$Zc;KRz$0  
accrual 应计项目;应累算数目 As*59jkB  
accrual basis 应计制;权责发生制 2BIOA#@t  
accrual basis accounting 应计制会计;权责发生制会计 JY@x.?N5$  
accrue 应累算;应计 `!g XA.9Uv  
accrued benefit 应累算利益 %GDs/9  
accrued charges 应计费用 5>[ j^g+@  
accrued cumulative preference share dividend 应累算的累积优先股股息 '^.}5be&  
accrued expenses 应累算费用 `'<&<P  
accrued interest payable 应付利息;应计未付利息 [+v}V ,jb  
accrued interest receivable 应收利息;应计未收利息 GGchNt  
accrued right 累算权益 <ba+7CK] w  
accruing profit 应累算的利润 '|N9xL m  
accumulated fiscal reserve 累积财政储备 79Vp^GG7  
accumulated profit 累积利润;滚存溢利 qbe9 CF'@_  
accumulated reserve 累积储备 WD5ulm?91|  
accumulation of surplus income 累积收益盈余 O}_Z"y  
acquired assets 既得资产 c{t(),nAA  
acquisition 收购;购置;取得 lGP'OY"Q  
acquisition cost 购置成本 .%EEly  
acquisition expenses 购置费用 G#A& Y$  
acquisition of 100% interest 收购全部股权 goV[C]|  
acquisition of control 取得控制权 >T<"fEBI  
acquisition of fixed assets 购置固定资产 UZ+FV;<  
acquisition of shell “买壳” I|?Z.!I|  
acquisition price 收购价 ,*@6NK,.  
act of God 天灾 L3- tD67oa  
acting partner 执事合伙人 ~V4&l3o  
active market 买卖活跃的市场;交投畅旺的市场;旺市 X`k[ J6  
active partner 积极参与的合伙人 3#H x^H  
active trading 交投活跃 K r&HT,>B  
actual circulation 实际流通 AyMMr_q  
actual cost 实际成本 ]n:)W.|`R  
actual expenditure 实际开支;实际支出 O{9h'JU  
actual income 实际入息;实际收入;实际收益 l`R/WC  
actual market 现货市场 KD7 RI3'?  
actual price 现货价;实际价格 RT)*H>|  
actual profit 实际利润 :#QYwb~  
actual quotation 实盘;实际价位;实际报价 zk@K uBLL  
actual year basis 按实际年度计算 8PV`4=,OI  
actuals 实货 oA&V,r  
actuarial investigation 精算调查 XK>/i}y  
actuarial principle 精算原则 \5_7!.  
actuarial report 精算师报告 0VB~4NNR  
Actuarial Society of Hong Kong 香港精算学会 b!ZXQn3X<  
actuarial valuation 精算师估值 [S/]Vk|4  
actuary 精算师 /)PD+18  
ad referendum agreement 暂定协议;有待覆核的协定 lc=C  
ad valorem duty 从价税;按值征税 #U NTD4   
ad valorem duty system 从价税制 <Dw`Ur^X5  
ad valorem fee 从价费 .sA?}H#wb  
ad valorem tariff 从价关税 g(Jzu'  
additional allowance 额外免税额 gHC -Y 0_  
additional amount for unexpired risk 未过期风险的额外款额 sgo({zA`i  
additional assessable profit 补加应评税利润 Vet7a_  
additional assessment 补加评税 Fr)G h>  
additional commitment 额外承担 ?s("@dz_  
additional commitment vote 额外承担拨款 ]iuM2]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3I?? K)Yl  
additional dependent parent allowance 供养父母额外免税额 ":*PC[)W  
additional provision 额外拨款 Poacd;*  
additional stamp duty 附加印花税 ` =!&9o  
additional tax 补加税罚款;补加税款 V,($I'&/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]}cai1  
adjudged bankrupt 被裁定破产 !c\d(u  
adjudicated bankrupt 裁定破产人 k|,pj^  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F t%f"Z  
adjudication of bankruptcy 裁定破产;宣告破产 Gv}*T w$  
adjudication of insolvency 裁定无力偿还债务 l'(Cxhf.W  
adjusted actual 经调整的实数;调整后的实数 *tjE#TW  
adjusted current assets 经调整的流动资产;调整后的流动资产 @xW)&d\'  
adjusted figure 经调整的数字;调整后的数额 3C8'0DB  
adjusted liabilities 经调整的负债;调整后的负债 -L6 rXQV@j  
adjusted loss 经调整的亏损;调整后的亏损 k=O2s'F`  
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 0 iW]#O/  
adjusted profit 经调整的利润;调整后的利润  c/I.`@  
adjusted surplus 经调整的盈余额;调整后的盈余额 Uq&ne 1  
adjusted value 经调整的价值;调整后的价值 qu8i Jq  
adjustment 调整;修订;理算〔保险〕  pFGK-J  
adjustment centre 调剂中心 jN V2o  
adjustment lag 调整过程的时间差距;调整时差 O9]j$,i  
adjustment mechanism 调整机制 r+0"1\f3  
adjustment of loss 亏损调整 28-6(oG  
adjustment process 调整过程;调整程序 I~MBR2$9  
adjustment range 调整幅度 ~ @Ib:M  
administered exchange rate 受管制汇率 O: sjf?z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dZRz'd  
administration expenses 行政费用 tn;e PcU  
administration fee 手续费;行政费 '!Vn  
administration in bankruptcy 破产管理 S)z jfJR  
administration order 遗产管理令 X",fp  
administrator 管理人;遗产管理人 z?h\7 R  
administrator of the estate 遗产管理人 O1coay  
admission of debt 债项承认书 O%A:2Y79  
admission of proof 接纳债权证明 <dDGV>n4;  
advance 放贷款项;垫付款项;预支款项;预付款项 s'ntf  
advance account 暂支帐目;预付款帐户 ji`N1e,l  
advance compensation 预付补偿金 (80]xLEBL  
advance from shareholder 股东垫款 R,/?p  
advance pending reimbursement 预支以待日后付还 X\hD 4r"  
advanced economy 先进经济体系 \^?BC;s^C  
advancement 预付;预付财产 ,Vt7Kiu  
advances warrant 垫款令 0kpRvdEr-  
advancing 贷出 Wk'KN o  
adverse balance 逆差 XY1NTo. =  
adverse exchange 逆汇 18Vtk"j  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q0!gTV  
advice for collection 托收通知书 4*l ShkL  
advice of drawing 提款通知书;汇票通知书 Us M|OH5k  
advice of payment 付款通知 r`i<XGPJ%  
Advisory Committee [Securities and Futures Commission] u=jF\W9  
谘询委员会〔证券及期货事务监察委员会〕 F^IYx~:  
Advisory Committee on Diversification 经济多元化谘询委员会 J+[&:]=P  
affidavit 誓章;遗产申报誓章 1a| q&L`o  
affidavit of no receipt 述明无收款的誓章 Tm_AoZH  
affiliate 联号;联营公司;附属公司 De4UGX  
affiliated company 附属公司;联号;联营公司 zVZZdG~8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j.sxyW?3  
affordability 负担能力 q*Yh_IT.I  
African Development Bank [AfDB] 非洲开发银行 i15uHl  
after-acquired property 事后取得的财产 NUEy0pLw  
after-hours dealing 市后交易 #SQT!4  
after-tax profit 税后盈利;税后利润;税后溢利 PLKp<kg  
agency agreement 代理协议 gf2l19aP  
agency expenses 代理机构的开支 s,"<+80%  
agency fee 代理费 8}\VlH]  
Agency Law 《代理法》 yd`xmc)  
agent 代理人;承销人 `&4L'1eF{  
agent of company 公司代理人 /0d_{Y+9  
agent's fee 代理人费;经纪费 = I Ls[p  
aggregate 总计;总数;总体数字 .rD@Q{e50  
aggregate amount 总款额;总额 o  <0f  
aggregate assets and liabilities 总体资产与负债 5iz]3]}%  
aggregate at constant price 按固定价格计算的总体数字 )(9>r /bq  
aggregate demand 总需求 kUmrJBh$  
aggregate gross position 总持仓量 EJ.oq*W!*J  
aggregate limit 总限额 IwKhun  
aggregate of salaries tax 合计薪俸税 k8F<j)"  
aggregate performance 总体表现;总体业绩 =;7gxV3;  
aggregate supply 总体供应 5CueD]  
aggregate surplus 总盈余 ~_QZiuq&  
aggregate total 整体总额 (\, <RC\  
aggregate value 总值;合计价值 s&iM.[k  
aggregated basis 合计基准 D*o_IrG_(  
aggregated net chargeable income 合计应课税入息实额 U>IllNd  
aggregation 合并计算;合计;总和 *j?tcxq  
aggregation of incomes of husband and wife 夫妇入息合并计算 xpx Un8.  
aggregation of property 财产的总和 }\:3}'S.$  
agio 差价;贴水 $]%;u: Sa  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 T,@.RF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?FVX &{{V  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~.u}v~ F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #M$[C d I$  
《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》 ,G!M?@Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &8_]omuNV  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N#Y%+1  
agreement for a settlement 授产协议 "fdgBso  
agreement for assignment 转让协议 V8ZE(0&II}  
agreement for sale 售卖协议;买卖协议 hF s:9  
agreement for sale and purchase 买卖协议 {(w/_C9  
agreement for the payment of interest 支付利息协议 {UX?z?0T  
agreement for the repayment of money 还款协议 ah1d0e P  
agreement of reinsurance 再保险协议 X|q&0W=  
Agricultural Bank of China 中国农业银行 @*]l.F   
air passenger departure tax 飞机乘客离境税 gS_)(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mTz %;+|L  
airport tax 机场税 <gF=$u|}3[  
alcohol duty 酒精税 = I,O+^  
alienation 让与;让渡;转让 iZ<^p1i  
alimony 生活费;赡养费 % obR2%  
All Ordinaries Index [AOI] 所有普通股指数 =dx!R ,Bw  
all risks 全险;综合险 -=iGl5P?  
All Sales Record for Stock Market 《股票市场成交报告》 BAG) -  
Allied Capital Resources Limited 新联财务有限公司 lqn7$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GwQW I ]  
allocation letter 拨款信件 RbzSQr>a\  
allocation of fund 分配款项;预留款项 oG M Ls  
allocation of profit 利润分配;溢利分配 -G e5gQ=  
allocation warrant 拨款令 Ig}G"GR  
allotment 分配;配股 PElC0 qCn[  
allotment notice 股份配售通知;配股通知 T$T:~8tK3  
allotment of shares 股份分配 J( JsfU4  
allowable 可获宽免;免税的 NdGIH/Y;M  
allowable business loss 可扣除的营业亏损 , (dg]7  
allowable expenses 可扣税的支出 u?5 d%]*  
allowance 免税额;津贴;备抵;准备金 :i_818h!?[  
allowance for debts 债项的免税额 fOJ 0#^Z  
allowance for depreciation by wear and tear 耗损折旧免税额 R*a5bKr  
allowance for funeral expenses 殡殓费的免税额 |I-;CoAg  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X TEC0s"F  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jz7a|pgep  
allowance to debtor 给债务人的津贴 ("Z;)s4q  
alteration of capital 资本更改 w F6ywr  
alternate trustee 候补受托人 >$S P2(Y~  
amalgamation 合并 L9Sd4L_e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Yv k Qh{  
ambit of charges 征税范围;收费范围 pd{W(M78g  
amended valuation 经修订的估值 o`5p "v r  
American Commodities Exchange 美国商品交易所 +^ a9i5  
American Express Bank Limited 美国运通银行 O4RNt,?l  
American Stock Exchange 美国证券交易所 }/&Q\Sc  
amortization 摊销 kP~'C'5Ys  
amount due from banks 存放银行同业的款项 wmKM:`&[5  
amount due from banks abroad 存放海外银行同业的款项 j[l6&eX  
amount due from holding companies 控股公司欠款 gwhd) .*  
amount due from local banks 存放本港银行同业的款项 _J(n~"eR  
amount due to banks 银行同业的存款 2w\$}'  
amount due to banks abroad 海外银行同业的存款 Atsi}zTR\  
amount due to holding companies 控股公司存款 ?3X!  
amount due to local banks 本港银行同业的存款  N1,=5P$  
amount due to outport banks 外埠银行同业的存款 QR4rQu  
amount for note issue 发行纸币的款额 rE0?R( _  
amount of bond 担保契据的款额 2 gz}]_  
amount of consideration 代价款额 L08>9tf`  
amount of contribution 供款数额 ,K9\;{C  
amount of indebtedness 负债款额 D`p&`]k3v  
amount of principal of the loan 贷款本金额 [M>Md-pj  
amount of rates chargeable 应征差饷数额 hoY.2 B_  
amount of share capital 股本额 >dKK [E/[d  
amount of sums assured 承保款额 I@Zd<Rn  
amount of variation 变动幅度 PN9^ sLx=  
amount of vote 拨款数额 r>73IpJI  
amount payable 应付款额 "<o[X ?u  
amount receivable 应收款额 4;"^1 $  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :$k':0 n  
analysis 分析 J-*&&  
ancillary risk 附属风险 Oop5bg  
annual account 周年帐目;周年帐目报表;年度决算;年结 @P=St\;VP  
annual accounting date 年结日期 /2}o:vLj  
annual allowance 每年免税额;年积金;年度津贴;年津 79 zFF  
annual balance 年度余额 r~cmrLQa  
annual disposable income 每年可动用收入 #o Rm-yDr  
annual estimates 周年预算 ' >(])Oq,  
annual fee 年费 Y[%1?CREP  
annual general meeting 周年大会 s X&.8  
annual growth rate 年增率;每年增长率 :g)0-gN   
annual long-term supplement 长期个案每年补助金 [A$5~/Q{U1  
annual pensionable emolument 可供计算退休金的年薪 QZy+`  
annual report 年报 we'<Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5G.Fi21 b  
annual return 周年报表;周年申报表;每年报税表格 5 o:VixZf  
Annual Return Rules 《周年报表规则》 rZRcy9$y>  
annual review of consumer prices 每年消费物价回顾 A ?"(5da.  
annual roll-forward basis 逐年延展方式 q6A!xQs<  
annual salary 年薪  V|=PaO  
annual statement 年度报表;年度决算表 {\-rZb==F2  
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 &`>[4D*  
annuitant 年金受益人 H /Idc,*  
annuity 年金 oI=7X*B9  
annuity contract 年金合约 Gvo(iOU  
annuity on human life 人寿年金 6BIP;, M=  
antecedent debt 先前的债项 Y" 9 o  
ante-dated cheque 倒填日期支票  >)ZX  
anticipated expenditure 预期开支 t~pA2?9@  
anticipated net profit 预期纯利 TR!^wB<F  
anticipated revenue 预期收入 `|K,E  
anti-inflation measure 反通货膨胀措施 b *IJ +  
anti-inflationary stance 反通货膨胀立场 =a rk?<E  
apparent deficit 表面赤字 X! 5N2x  
apparent financial solvency 表面偿债能力 [c4.E"  
apparent partner 表面合伙人 T1zft#1~  
application for personal assessment 个人入息课税申请书 R"(rL5j  
application of fund 资金应用 SNP.n))   
application to release as liquidator and to destruct the books of accounts and documents f.V;Hl,  
申请免除清盘人职务及毁灭帐簿与文件 a]:tn:q  
appointed actuary 委任精算师 L(!4e  
appointed auditor 委任核数师;委任审计师 w+Ve T@  
appointed trustee 委任的受托人 `B+%W  
appointer 委任人 'Z2:u!E  
apportioned pro rata 按比例分摊 <4jQbY;  
apportionment 分配;分摊 mhTpR0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z4FyuWc3  
apportionment formula 分摊方程式 CG'NC\x5  
apportionment of estate duty 遗产税的分摊 ^}; 4r  
appraisal 估价;评估 *D`qcv  
appreciable growth 可观增长 `}o4&$  
appreciable impact 显着影响 J5LP#o(V  
appreciable increase 可观增长 H3{x; {.b  
appreciation 增值;升值 pM~Xh ]/  
appreciation against other currencies 相对其他货币升值 Myss$gt}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '|^LNAx  
appreciation tax 增值税 $w%oLI@kl  
appropriation 拨款;拨用;拨付 /2^cty.BXw  
appropriation account 拨款帐目 8)/i\=N3;  
Appropriation Bill 拨款法案 J<DV7zV  
appropriation-in-aid system 补助拨款办法 Cw?AP6f%  
approved assets 核准资产 O;M_?^'W  
approved basket stock 认可一篮子证券 Hxr2Q]c?u  
approved budget 核准预算 9[DQ[bL  
approved charitable donation 认可慈善捐款 5_Yv>tx  
approved charitable institution 认可慈善机构 sBuJK'  
approved currency 核准货币;认可货币 2>Kq)Ii  
approved estimates 核准预算 475yX-A  
approved estimates of expenditure 核准开支预算 )hk=wu6  
approved overseas insurer 核准海外保险人 7ka^y k@Q  
approved overseas trust company 核准海外信托公司 *lv)9L+0  
approved pooled investment fund 核准汇集投资基金 &Pxt6M\d  
approved provident fund scheme 认可公积金计划 K-wjQ|*1  
approved provision 核准拨款 %u }|4BXoh  
approved redeemable share 核准可赎回股份 dgssX9g37  
approved regional stock 认可地区性证券 $n `Zvl2  
approved retirement scheme 认可退休金计划 X@+:O-$  
approved subordinated loan 核准附属贷款 QxnP+U~N  
arbitrage 套戥;套汇;套利 Bir }X  
arbitrageur 套戥者;套汇者 zc J]US  
arbitrary amount 临时款项 9CJUOB>]  
arrangement 措施;安排;协定 IZ')1  
arrears 欠款 [2w3c4K  
arrears of pay 欠付薪酬 o0-e,F>u  
arrears of revenue 逾期未收税款;逾期未收的帐项 ,-  ]2s_  
articles of association 组织章程;组织细则;组织章程细则 +WPi}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;TSnIC)c  
ascertainment of profit 确定利润 3FUZTX]Q1  
"Asia Clear" “亚洲结算系统” 4\pA^%73  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &_4A6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .u7d  
Asian Development Fund [ADF] 亚洲发展基金 @usQ*k  
Asian dollar bond 亚洲美元债券 m?<8 ':  
Asian dollar market 亚洲美元市场 N(vbo  
Asian dollar rate 亚洲美元利率 UShn)3F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gZM{]GQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iN<5[ztd  
asked price 沽盘;喊价;索价;卖方报价 gbpm::  
assessable income 应评税入息 CcY.8|HT  
assessable loss 应评税亏损 7P/j\frW  
assessable profit 应评税利润 QX%m4K/a  
assessable value 应评税值 ';aPoaO %  
assessed profit 估定利润 ?P`wLS^;  
assessed value 经评估价值 /l(:H  
assessment 评税;评定;估价;评税单 #*S/Sh?Q  
assessment number 评税编号;估价编号 OD\x1,E)I  
assessment of additional tax 补加税评税 K'?ab 0  
assessment of performance 业绩评估;实绩评价 s^C*uP;R  
Assessor 评税主任 $L</{bXW  
asset price bubbles 资产价格泡沫 { w!}:8p  
asset-backed securities 具资产保证的证券 x?CjRvT $  
assets accretion 资产增值 Jq6p5jr"  
assets and liabilities 资产与负债 ]?``*{Zqy  
assets betterment statement 资产递增表;资产改进表 @Jvw"=  
assets lending 实物放款;有抵押贷款 vJ"@#$.  
assets of the company passing on the death 死者去世时转移的公司资产 4] ?  
assets pledged as security for liabilities 用作负债抵押的资产 \!cqeg*53  
assets portfolio 资产投资组合 hNx`=D9[7  
assets price 资产价格 1MB  
assets quality 资产质素 nWXI*%m5  
assets realization 资产变现 X0vkdNgW  
assets refinancing arrangement 资产再集资安排 ?rBj{]=  
assets securitization 资产证券化 r}hj,Sq'  
assets situated outside Hong Kong 在香港以外地方的资产 $ya#-pi`;  
assets stripping 削减资产;拆卖资产 fiw~"2U  
assets value 资产值 ][G<CO`k  
assignee 承让人 -D!F|&$  
assignment 转让;转让书;转让契 @.0jC=!l  
assignment of interest 权益转让 gEi" m5po  
assignment of letters patent and trade mark 专利证书及商标转让 vpXS!o>/Sn  
assignment of property 物业转让;物业转让书 PI?-gc?[  
assignment right 转让权 d=>5%$:v  
assignor 转让人 $~D`-+J  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |d%Dw^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WX0@H[$i#  
associate member 附属会员 d+&V^qLJ  
associated body corporate 相联法人团体 gVG :z_6  
associated company 相联公司;联属公司 f2{4Y)  
associated corporation 相联法团 0.@/I}R[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8:t-I]dzk  
公认会计师公会〔英国〕 J puW !I  
Association of Futures Exchange Brokers 香港期货经纪协会 mD)Nh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3Ji,n;QLm  
association of underwriters 承保人组织 /u #9M {  
assumption of control 接管 l>qCT  
assurance 担保;保险;转易;转易书 (b{ {B$O  
assurance of interest 权益的转易 Nju7!yVM_  
at 19XX price 按一九XX年价格计算 '|]zBpz  
at a discount 按赔价计算;按贴水价格计算;打折扣 tS!~> X  
at a premium 按溢价计算;按升水价格计算 Rk($lW)  
at call 通知付款;按通知 M82.khm~jM  
at constant market price 按固定市价计算 k{gl^  
at constant price 按固定价格计算 T@;! yz}Pf  
at cost 按成本计算 >_;kTy,  
at current market price 按当时市价计算;按现时市价计算 *QbM*oH  
at current price 按当时价格计算;按现时价格计算 :/o C:z\h  
at factor cost 按要素成本计算;按生产要素成本计算 DMF?5GX  
at money-of-the-day price 按付款当日价格计算 3R5K}ZBi%  
at or better 按指定或较佳价位〔买卖指令〕 T;i?w  
at par 按面值计算;平价 x96qd%l/  
at sight 见票即付 [J a)<!]<  
at the close 按收市盘 zP_]  
at the opening 按开市盘 kQ@gO[hS  
attestation 见证;见证条款 l6iw=b[?  
at-the-money option 平价期权 J.1O/Pw!.a  
attorney 受权人;受托代表人 <+V-k|  
attornment 新拥有人承认书 PT3>E5`Nu  
attributable profit 可归属利润 z%OuI 8"'  
attributable share value 可归属股份价值 J'o DOn.M  
Auckland Stock Exchange 奥克兰证券交易所 FoE|Js  
auction 拍卖 ,"~WkLI~\t  
auctioneer 拍卖商 nN>J*02(  
audit 审计;核数 :W~6F*A  
Audit Commission 审计署 b6 $,Xh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^#]c0  
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〕 s(Z(e %  
audit review 帐目审查 0CT}DQ._^N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /+>)"D6'  
audited account 审计帐目;经审计的帐目 H5~1g6b@  
audited annual account 经审计的周年帐目 he"L*p*H  
audited balance sheet 经审计的资产负债表 `,+#!)  
auditor 核数师;核数主任;审计师 TI}}1ScA'  
auditor's certificate 核数师证明书;审计师证明书 2b5#PcKa  
auditor's report 核数师报告;审计师报告 e|yX QTlvL  
Aussie bond 澳元债券 v2d<o[[C  
austerity budget 紧缩预算  Do|]eD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )D;*DUtMVm  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^V[/(Lq  
Australian Dollar [AUD] 澳元 " jT#bIm  
Australian Options Market 澳大利亚期权市场 LIF|bE9kd  
Australian Securities Commission 澳洲证券事务监察委员会 m# JI!_~!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5L F/5`  
Australian Stock Exchange 澳大利亚证券交易所 C\7u<2c  
Austrian Schilling [ATS] 奥地利先令 hi!`9k  
authentication 认证;鉴证 ^ oYPyk`9  
authority to purchase 委托购买证;委购书 {V}qwm?  
authorization 认可;核准;授权;授权书 ndw7v  
authorization by direction 指示授权 _3/ec]1  
authorization by instruction 指令授权 +IrZ ;&oy  
authorization by warrant 令状授权 KF_?'X0=  
authorization of unit trust 单位信托的认可 ^5>s7SGB"  
authorized agent 指定代理人 yMb|I~k  
authorized capital 法定资本 -ey)J +?t  
authorized clerk 出市员 )>\4ULR83  
authorized dealer 认可交易商 3V?817&6z  
authorized financial institution 认可财务机构 Y&K <{\vE  
authorized fund 认可基金 )n( Q  
authorized fund house 获授权的基金公司;认可基金公司 Vo\H<_=G  
authorized institution 认可机构 );Z]SGd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +TH3&H5I_A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LEZ&W ;bCo  
authorized insurer 获授权保险人;获认可承保人 zzJja/mp  
authorized investment 特准投资项目 'f+NW &   
authorized person 获授权人 KVN"XqE4  
authorized representative 获授权代表 | f\D>Y%)  
authorized share capital 法定股本 v`x|]-/M&  
automated quotation system 自动报价系统 /_)l|<k+V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }$&xTW_  
自动交易系统〔香港期货交易所有限公司〕 $ KB  
automatic adjustment mechanism 自动调整机制 l'6d4 DZ  
automatic adjustment system 自动调整系统 :_xh(W+2<  
Automatic Clearing House 自动票据交换所 E =AVrv5T  
automatic exchange rates accumulation system 自动化汇率累集系统 -R0/o7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1oty*c  
automatic teller machine [ATM] 自动柜员机 X`:'i?(yj  
autopay 自动转帐  w_Uh  
available assets 可用资产 oh~: ,  
available fiscal reserve 现存财政储备 71"+<C .  
available profit 可用利润 wfR&li{  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 X:EEPGE  
average 平均;平均数;海损 )&,{?$.  
average basic salary 平均基本薪金 FOH@OY  
average consumer expenditure 平均消费开支;一般消费开支 O("Uq../3  
average cost 平均成本 6o=G8y  
average cost of land production 增辟土地平均成本 19t{|w<  
average daily turnover 平均每日成交额 G-u]L7t&1  
average daily wage rate 平均每日工资率 =rFN1M/n{E  
average expenditure pattern 平均开支模式 0 )}$^TV  
average growth rate 平均增长率 Zb_apjg[4  
average net fixed assets 固定资产平均净值 %w ) +V  
average of relatives 相对价格平均数 n?xTkkr0  
average price 平均价格 -Q"hZ9  
average propensity to consume 平均消费倾向;一般消费倾向 o6a0'vU><  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2eb1 lJdS  
average rate 平均率 )d`mvZBn1  
average revenue 平均收入;平均收益 Y@uh[aS!  
average stock 平均库存;平均存货 ~F!,PM/  
average yearly rent 平均年租 $IX\O  
avoidance of double taxation 避免双重课税 *if`/N-q(m  
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 =r2]uW9  
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