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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: }xpe  
A share A股;甲类股份 .&aVx]  
abatement of tax 减税;减扣免税额 #c8"  
ABN AMRO Bank N.V. 荷兰银行 0j-F6a*p'1  
above-the-line expenditure 线上项目支出;经常预算支出 <m|FccvQ  
above-the-line receipt 线上项目收入;经常预算收入 WV9[DFU  
ABSA Asia Limited 南非联合亚洲有限公司 o.v,n1Nm  
absolute change 绝对数值变更 BxW||O|_N"  
absolute expenditure 实际开支 EbHUGCMO  
absolute guideline figure 绝对准则数字 XFLjVrX[  
absolute interest 绝对权益 N^@%qUvT]  
absolute order of discharge 绝对破产解除令 {|t?   
absolute profit margin 绝对利润幅度 gu~-}  
absolute value 实值;绝对值 5d!z<{`  
absolutely vested interest 绝对既得权益 dUBVp 9PB  
absorbed cost 已吸收成本;已分摊成本 see'!CjVo2  
absorption 吸收;分摊;合并 lcuH]z  
absorption rate 吸收率;摊配率;分摊率 M[&.kH  
ACB Finance Limited 亚洲商业财务有限公司 kiBOyC!r6  
acceptable form of reciprocity 合理的互惠条件 r;5 AY  
acceptable rate 适当利率;适当汇率 Bk@_]a  
acceptance agreement 承兑协议 }J4BxBuV8  
acceptance for honour 参加承兑 -h.3M0  
acceptor 承兑人;接受人;受票人 {/,+_E/  
acceptor for honour 参加承兑人 Jf8'N ot  
accident insurance 意外保险 MXu+I,y*  
Accident Insurance Association of Hong Kong 香港意外保险公会 NR@SDW  
accident insurance scheme 意外保险计划 P dE)m/  
accident year basis 意外年度基准 Y }g6IK}  
accommodation 通融;贷款 ir1RAmt%  
accommodation bill 通融票据;空头票据 QjT#GvHY  
accommodation party 汇票代发人 _^,[wD  
account balance 帐户余额;帐户结余 j2C^1:s@m  
account book 帐簿 %'p|JS  
account collected in advance 预收款项 YC+ZVp"v  
account current book 往来帐簿 \)s 3]/"7  
account of after-acquired property 事后取得的财产报告 e>s.mH6A  
account of defaulter 拖欠帐目 )l/C_WEK  
account payable 应付帐款 !{|yAt9kP  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 vb4G_X0S  
account receivable 应收帐款 *? orK o  
account receivable report 应收帐款报表 kA->xjk  
account statement 结单;帐单;会计财务报表 Kk"B501  
account title 帐户名称;会计科目 \ { E;u'F  
accountant's report 会计师报告 [Nzg 8FP  
Accountant's Report Rules 会计师报告规则 1OJD\wc  
accounting and auditing procedure 会计与审计程序;会计与核数程序 EXScqGa]  
Accounting Arrangements 《会计安排》  Q-3J0=  
accounting basis 会计基础 7dL=E"WL  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;z=C^'  
Accounting Circular 《会计通告》 [&k& $04_  
accounting class 会计类别 ob()+p.kK  
accounting date 记帐日期;会计结算日期 $DMu~wwfG  
accounting for money 款项核算 -O,O<tOm  
Accounting Officer 会计主任 ?}>B4Z)  
accounting period 会计报告期;会计期 _J$p <  
accounting policy 会计政策;会计方针 "}Sid+)<  
accounting practice 会计惯例 d%|#m)  
accounting principle 会计准则 MLDg).5  
accounting record 会计记录 &JzF   
accounting report 会计报告 g960;waz3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FWx*&y~$  
Accounting Society of China 中国会计学会 XdXS^QA .s  
accounting statement 会计报表 J}`$WL:  
accounting system 会计制度;会计系统 7QRvl6cv  
accounting transaction 会计事项;帐务交易 |"(3]f\  
accounting treatment 会计处理 OKH~Y-%<  
accounting year 会计年度 Q,+*u%/u  
accretion 增值;添加 IF21T  
accrual 应计项目;应累算数目 }u$a PS<$!  
accrual basis 应计制;权责发生制 YSUH*i/%  
accrual basis accounting 应计制会计;权责发生制会计 a5g{.:NfO  
accrue 应累算;应计 XhkL)) FcG  
accrued benefit 应累算利益 aLo>Yi  
accrued charges 应计费用 |a~&E@0c  
accrued cumulative preference share dividend 应累算的累积优先股股息 MrjB[3Td  
accrued expenses 应累算费用 D&lXi~Z%.  
accrued interest payable 应付利息;应计未付利息 <'yC:HeAwD  
accrued interest receivable 应收利息;应计未收利息 BY2txLLB  
accrued right 累算权益 ,oVBgCf  
accruing profit 应累算的利润 g?Ty5~:lq  
accumulated fiscal reserve 累积财政储备 "S} hcAL/  
accumulated profit 累积利润;滚存溢利 ,> EY9j  
accumulated reserve 累积储备 ?ew]i'9(  
accumulation of surplus income 累积收益盈余 Cjb p-  
acquired assets 既得资产 2PW3 S{Dt  
acquisition 收购;购置;取得 x \{jWR%  
acquisition cost 购置成本 2xxwQwg8  
acquisition expenses 购置费用 <%5uzlp  
acquisition of 100% interest 收购全部股权 P+l^Ep8P  
acquisition of control 取得控制权 T$B4DQ  
acquisition of fixed assets 购置固定资产 LOo#  
acquisition of shell “买壳” jWCC`0 T  
acquisition price 收购价 cLF>Jvs*J  
act of God 天灾 25KZe s)  
acting partner 执事合伙人 &BR?;LD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 f}uCiV!?v  
active partner 积极参与的合伙人 4v JIO{m  
active trading 交投活跃 cjpl_}'L:  
actual circulation 实际流通 d$ 7 b  
actual cost 实际成本 $e\R5L u  
actual expenditure 实际开支;实际支出 7q1l9:VYE  
actual income 实际入息;实际收入;实际收益 PQay sdb  
actual market 现货市场  'Z}$V*  
actual price 现货价;实际价格 D1/$pA+B  
actual profit 实际利润 cK/odOi  
actual quotation 实盘;实际价位;实际报价 6u8fF|s  
actual year basis 按实际年度计算 t:n|0G(  
actuals 实货 L4-Pq\2  
actuarial investigation 精算调查 )&-+:u0  
actuarial principle 精算原则 {1c eF  
actuarial report 精算师报告 a}{! %5  
Actuarial Society of Hong Kong 香港精算学会 ^9E(8DD  
actuarial valuation 精算师估值 <:o><f+  
actuary 精算师 nwVtfsb  
ad referendum agreement 暂定协议;有待覆核的协定 ?Fw/c0  
ad valorem duty 从价税;按值征税 34+}u,=  
ad valorem duty system 从价税制 >iV(8EgBS  
ad valorem fee 从价费 osI(g'Xb  
ad valorem tariff 从价关税 6dlPS{H#U  
additional allowance 额外免税额 Ss}0.5Bq  
additional amount for unexpired risk 未过期风险的额外款额 0^^i=iE-u  
additional assessable profit 补加应评税利润 JASn\z  
additional assessment 补加评税 ^)I:82"|?  
additional commitment 额外承担 Rl8-a8j$f.  
additional commitment vote 额外承担拨款 c9 c Nlp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WDR!e2G  
additional dependent parent allowance 供养父母额外免税额 N<WFe5  
additional provision 额外拨款 =7> ~u  
additional stamp duty 附加印花税 @TDcj~oR ?  
additional tax 补加税罚款;补加税款 ;C%EF  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J>Ha$1}u/  
adjudged bankrupt 被裁定破产 <NO~TBHF  
adjudicated bankrupt 裁定破产人 UQ?8dw:E~  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y@eUvz  
adjudication of bankruptcy 裁定破产;宣告破产 /zKuVaC  
adjudication of insolvency 裁定无力偿还债务 &$f?XdZ7  
adjusted actual 经调整的实数;调整后的实数 Wi<Fkzj  
adjusted current assets 经调整的流动资产;调整后的流动资产 g11K?3*%Q  
adjusted figure 经调整的数字;调整后的数额 Tc :`TE=2  
adjusted liabilities 经调整的负债;调整后的负债 "AVc^>  
adjusted loss 经调整的亏损;调整后的亏损 bcG-js-  
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 NGu]|p  
adjusted profit 经调整的利润;调整后的利润 E%N]t} }[  
adjusted surplus 经调整的盈余额;调整后的盈余额 I6_+3}Hm{  
adjusted value 经调整的价值;调整后的价值 *yx:nwmo  
adjustment 调整;修订;理算〔保险〕 z7o5 9&  
adjustment centre 调剂中心 i^(<E0vS  
adjustment lag 调整过程的时间差距;调整时差 eNX-2S  
adjustment mechanism 调整机制 DQd&:J@?  
adjustment of loss 亏损调整 5o*x?P!$  
adjustment process 调整过程;调整程序 \T?O.  
adjustment range 调整幅度 nYHk~<a  
administered exchange rate 受管制汇率 )C[8#Q-:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #XZ?,neY  
administration expenses 行政费用 w# ['{GL  
administration fee 手续费;行政费 P%c<0y"O:>  
administration in bankruptcy 破产管理 ]3G2mY;`"%  
administration order 遗产管理令  <_~`)t  
administrator 管理人;遗产管理人 dj#<,e\  
administrator of the estate 遗产管理人 $si2H8  
admission of debt 债项承认书 Jx]`!dP3  
admission of proof 接纳债权证明 G(>a LF  
advance 放贷款项;垫付款项;预支款项;预付款项 827N?pU$)  
advance account 暂支帐目;预付款帐户 R0>L[1o  
advance compensation 预付补偿金 uB BE!w_  
advance from shareholder 股东垫款 WG,{:|!E  
advance pending reimbursement 预支以待日后付还 PuWF:'w r  
advanced economy 先进经济体系 @({65gJ*  
advancement 预付;预付财产 c!c!;(  
advances warrant 垫款令 Xs`/q}R  
advancing 贷出 4s~o   
adverse balance 逆差 xAI<<[-  
adverse exchange 逆汇 pVr,WTr6E  
advertisement addressed to shareholders 在报章刊登的致股东通告 L(L;z'3y  
advice for collection 托收通知书 +.=a R<Q  
advice of drawing 提款通知书;汇票通知书 ]du pU"VV  
advice of payment 付款通知 *k/_p ^  
Advisory Committee [Securities and Futures Commission] QL3%L8  
谘询委员会〔证券及期货事务监察委员会〕 "2)T=vHi#  
Advisory Committee on Diversification 经济多元化谘询委员会 BkcOsJIz  
affidavit 誓章;遗产申报誓章 I<$lpU_H  
affidavit of no receipt 述明无收款的誓章 4H'9y3dk  
affiliate 联号;联营公司;附属公司 g$ h!:wW  
affiliated company 附属公司;联号;联营公司 Ut<_D8Tzx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~o+u:]  
affordability 负担能力 )gE:@ 3  
African Development Bank [AfDB] 非洲开发银行 9T\:ID= h  
after-acquired property 事后取得的财产 ?/;<32cE,  
after-hours dealing 市后交易 XG0,@Ly  
after-tax profit 税后盈利;税后利润;税后溢利 J4<- C\=4  
agency agreement 代理协议 >o@WT kF]  
agency expenses 代理机构的开支 2a{eJ89f  
agency fee 代理费 O!a5  
Agency Law 《代理法》 DpA)Z ??  
agent 代理人;承销人  #/n\C  
agent of company 公司代理人 T =:^k+  
agent's fee 代理人费;经纪费 | #,b1|af  
aggregate 总计;总数;总体数字 [hs{{II  
aggregate amount 总款额;总额 PS>k67sI  
aggregate assets and liabilities 总体资产与负债 Lm8 cY  
aggregate at constant price 按固定价格计算的总体数字 CEwG#fZ  
aggregate demand 总需求 R\iU)QP  
aggregate gross position 总持仓量 ^CX~>j\(  
aggregate limit 总限额 c1c0b|B!U  
aggregate of salaries tax 合计薪俸税 ='~C$%  
aggregate performance 总体表现;总体业绩 3o6N&bQ b  
aggregate supply 总体供应 ^K3{6}]  
aggregate surplus 总盈余 xX}vx hN  
aggregate total 整体总额 K2&pTA~OR  
aggregate value 总值;合计价值 &D/_@\ 0  
aggregated basis 合计基准 BH=vI<D  
aggregated net chargeable income 合计应课税入息实额 $"sf%{~  
aggregation 合并计算;合计;总和 JTx&_Ok#  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^58'*13ZL  
aggregation of property 财产的总和 $AoN,B>  
agio 差价;贴水 x }-rAr  
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》 .a$][Jny  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o#G7gzw)  
《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》 ^}9Aq $R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I9_tD@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》 >hHn{3y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w+P bT6;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *2@Ne[dYEF  
agreement for a settlement 授产协议 \07 s'W U  
agreement for assignment 转让协议 UA}k"uM  
agreement for sale 售卖协议;买卖协议 Aj-}G^>#  
agreement for sale and purchase 买卖协议 koe&7\ _@  
agreement for the payment of interest 支付利息协议 Yk[yG;W  
agreement for the repayment of money 还款协议 Rom|Bqo;  
agreement of reinsurance 再保险协议 6X)8vQH  
Agricultural Bank of China 中国农业银行 )t0t*xu#  
air passenger departure tax 飞机乘客离境税 a(!:a+9WOP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?$9C[Kw`  
airport tax 机场税 t[%9z6t  
alcohol duty 酒精税 wC;N*0Th  
alienation 让与;让渡;转让 Z3=t"  
alimony 生活费;赡养费 ^qGH77#z  
All Ordinaries Index [AOI] 所有普通股指数 WC0@g5;1[  
all risks 全险;综合险 ,0;E_i7  
All Sales Record for Stock Market 《股票市场成交报告》 "@DCQ  
Allied Capital Resources Limited 新联财务有限公司 V\^?V|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U_Id6J]8  
allocation letter 拨款信件 ewD61Y8-  
allocation of fund 分配款项;预留款项 buq3t+0  
allocation of profit 利润分配;溢利分配 's+ Fd~ '  
allocation warrant 拨款令 L9&Z?$6J_p  
allotment 分配;配股 a'rN&*P  
allotment notice 股份配售通知;配股通知 =]E;wWC  
allotment of shares 股份分配 q#F;GD  
allowable 可获宽免;免税的 J8~3LE )G  
allowable business loss 可扣除的营业亏损 Ay/ "2pDZ  
allowable expenses 可扣税的支出 9-I;'  
allowance 免税额;津贴;备抵;准备金 -(@dMY  
allowance for debts 债项的免税额 c"v#d9  
allowance for depreciation by wear and tear 耗损折旧免税额 bo`w( h_  
allowance for funeral expenses 殡殓费的免税额 kL{2az3"c  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &CG3_s<2  
allowance for repairs and outgoings 修葺及支出方面的免税额 77.5 _  
allowance to debtor 给债务人的津贴 N_UZu  
alteration of capital 资本更改 vH9/}w2  
alternate trustee 候补受托人 ts aD5B  
amalgamation 合并 lmgMR|v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8S &`  
ambit of charges 征税范围;收费范围 IX,/ZOZ|  
amended valuation 经修订的估值 /)e&4.6  
American Commodities Exchange 美国商品交易所 T1LtO O  
American Express Bank Limited 美国运通银行 [89#8|+  
American Stock Exchange 美国证券交易所 1)X%n)2pr  
amortization 摊销 m&EwX ^1-  
amount due from banks 存放银行同业的款项 pg;agtI  
amount due from banks abroad 存放海外银行同业的款项 p3qlVE  
amount due from holding companies 控股公司欠款 |JtdCP{  
amount due from local banks 存放本港银行同业的款项 ebcGdC/%>  
amount due to banks 银行同业的存款 i\ X Ok!  
amount due to banks abroad 海外银行同业的存款 +MIDq{B  
amount due to holding companies 控股公司存款 =(3Qbb1i  
amount due to local banks 本港银行同业的存款 w$u=_  
amount due to outport banks 外埠银行同业的存款 T4F}MVK  
amount for note issue 发行纸币的款额 ^8a,gA8.  
amount of bond 担保契据的款额 ![18+Q\  
amount of consideration 代价款额 P*BA  
amount of contribution 供款数额 '(7]jug  
amount of indebtedness 负债款额 u I}S9  
amount of principal of the loan 贷款本金额 z AacX@  
amount of rates chargeable 应征差饷数额 &&\ h%-Jc  
amount of share capital 股本额 J$%mG*Y(  
amount of sums assured 承保款额 }3!83~Qbx  
amount of variation 变动幅度 U"v(9m@  
amount of vote 拨款数额 wWKC.N  
amount payable 应付款额 s7A{<>:  
amount receivable 应收款额 ,2qJXMg"=$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8$io^n\i  
analysis 分析 q&B'peT  
ancillary risk 附属风险 MMqkNe  
annual account 周年帐目;周年帐目报表;年度决算;年结 vRpMZ)e  
annual accounting date 年结日期 /J aH  
annual allowance 每年免税额;年积金;年度津贴;年津 F42r]k  
annual balance 年度余额 x }[/A;N  
annual disposable income 每年可动用收入 tV<}!~0,*  
annual estimates 周年预算 "CapP`:  
annual fee 年费 B;r U  
annual general meeting 周年大会 KJo [!|.  
annual growth rate 年增率;每年增长率 'ejuzE9  
annual long-term supplement 长期个案每年补助金 EDcR:Dw3  
annual pensionable emolument 可供计算退休金的年薪 ZSuUmCm  
annual report 年报 E{[c8l2B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QXY-?0RO#  
annual return 周年报表;周年申报表;每年报税表格 (YVl5}V  
Annual Return Rules 《周年报表规则》 QZ$94XLI  
annual review of consumer prices 每年消费物价回顾 qAUqlSP5  
annual roll-forward basis 逐年延展方式 1&\_|2  
annual salary 年薪 8  k9(iS  
annual statement 年度报表;年度决算表 >"q0"zrN,  
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 d8`^;T ;}d  
annuitant 年金受益人 _A|1_^[G(  
annuity 年金 B q+RFo  
annuity contract 年金合约 }@J&yrqg  
annuity on human life 人寿年金 y44FejH(v  
antecedent debt 先前的债项 R"Nvnpm  
ante-dated cheque 倒填日期支票 =24)`Lyb  
anticipated expenditure 预期开支 <6Q]FH!6  
anticipated net profit 预期纯利 gQ3Co./  
anticipated revenue 预期收入 R/R[r> 1)6  
anti-inflation measure 反通货膨胀措施 3Bee6N>  
anti-inflationary stance 反通货膨胀立场 m3 C&QdjRp  
apparent deficit 表面赤字 JP)/ O!  
apparent financial solvency 表面偿债能力 mq`N&ABO!K  
apparent partner 表面合伙人 @ +h2R  
application for personal assessment 个人入息课税申请书 r5%K2q{  
application of fund 资金应用 9:4PJ%R9  
application to release as liquidator and to destruct the books of accounts and documents IzF7W?k  
申请免除清盘人职务及毁灭帐簿与文件 s Z(LT'}  
appointed actuary 委任精算师 mVfg+d(  
appointed auditor 委任核数师;委任审计师 GzWmXm  
appointed trustee 委任的受托人 fIN8::Cs[  
appointer 委任人 'uBXSP#  
apportioned pro rata 按比例分摊 D{'x7!5r  
apportionment 分配;分摊 }@=m[Zx#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rQg7r>%Q  
apportionment formula 分摊方程式 S!A)kK+  
apportionment of estate duty 遗产税的分摊 uNZJNrV%  
appraisal 估价;评估 uy)iB'st&  
appreciable growth 可观增长 3C 84b/A  
appreciable impact 显着影响 7GY[l3arxv  
appreciable increase 可观增长 9-[g/qrF  
appreciation 增值;升值 ugcWFB5|  
appreciation against other currencies 相对其他货币升值 SoeL_#+^W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7\@[e, ^9  
appreciation tax 增值税 ^$f} s,09  
appropriation 拨款;拨用;拨付 a9 7A{7I&  
appropriation account 拨款帐目 mwVH>3{j  
Appropriation Bill 拨款法案 tX$%*Uy  
appropriation-in-aid system 补助拨款办法 ^eQK.B(  
approved assets 核准资产 9:"%j  
approved basket stock 认可一篮子证券 0M(\xO  
approved budget 核准预算 u:tLO3VfJ  
approved charitable donation 认可慈善捐款 %myg67u  
approved charitable institution 认可慈善机构 Qc#<RbLL  
approved currency 核准货币;认可货币 ,2q LiE>  
approved estimates 核准预算 +:pjQ1LsJ  
approved estimates of expenditure 核准开支预算 = zW}vm }  
approved overseas insurer 核准海外保险人 gfG Mu0FjB  
approved overseas trust company 核准海外信托公司 ]u  4  
approved pooled investment fund 核准汇集投资基金 M@EML @~  
approved provident fund scheme 认可公积金计划 z40uY]Ck  
approved provision 核准拨款 Ic/D!J{Y  
approved redeemable share 核准可赎回股份 4CVtXi_Y  
approved regional stock 认可地区性证券 hz{=@jX  
approved retirement scheme 认可退休金计划 \L}aTCvG  
approved subordinated loan 核准附属贷款 E9TWLB5A)(  
arbitrage 套戥;套汇;套利 | YmQO#''  
arbitrageur 套戥者;套汇者 ku3Vr\s  
arbitrary amount 临时款项 Q laz3X,P  
arrangement 措施;安排;协定 K n%[&  
arrears 欠款 \)'s6>58|  
arrears of pay 欠付薪酬 %Ez=  
arrears of revenue 逾期未收税款;逾期未收的帐项 "4"gHs  
articles of association 组织章程;组织细则;组织章程细则 8gWifx #N  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .<5 66g}VP  
ascertainment of profit 确定利润 mlc0XDS%  
"Asia Clear" “亚洲结算系统” swV/M i>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =EwC6+8*M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U;p"x^U`  
Asian Development Fund [ADF] 亚洲发展基金 .si!`?K%[  
Asian dollar bond 亚洲美元债券 U86bn(9K  
Asian dollar market 亚洲美元市场 |pxM8g1w  
Asian dollar rate 亚洲美元利率 It>8XKS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5<h7+ %?t9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Jk=E"I6  
asked price 沽盘;喊价;索价;卖方报价 3p`*'j2R  
assessable income 应评税入息 l?GN& u  
assessable loss 应评税亏损 w:%3]2c  
assessable profit 应评税利润 e@N@8i"q5  
assessable value 应评税值 <yzgZXxIaS  
assessed profit 估定利润 A3D"b9<D  
assessed value 经评估价值 k+ [V%[U  
assessment 评税;评定;估价;评税单 ) Zud|%L  
assessment number 评税编号;估价编号 =yo?]ZS  
assessment of additional tax 补加税评税 ~5LlIpf36|  
assessment of performance 业绩评估;实绩评价 kU^*hd ]  
Assessor 评税主任 Y&M}3H>E  
asset price bubbles 资产价格泡沫 C3 >X1nU  
asset-backed securities 具资产保证的证券 +Y;/10p  
assets accretion 资产增值 2;X{ZLo  
assets and liabilities 资产与负债 06pEA.ro  
assets betterment statement 资产递增表;资产改进表 %6Wv-:LY  
assets lending 实物放款;有抵押贷款 t* eZe`|  
assets of the company passing on the death 死者去世时转移的公司资产  g=W1y  
assets pledged as security for liabilities 用作负债抵押的资产 ?Pg{nlJvq  
assets portfolio 资产投资组合 ~1e?9D  
assets price 资产价格 e(nT2E  
assets quality 资产质素 ,pfHNK-u  
assets realization 资产变现 qy@v, a  
assets refinancing arrangement 资产再集资安排 n:QFwwQ`Q;  
assets securitization 资产证券化 kB~KC-&O  
assets situated outside Hong Kong 在香港以外地方的资产 G-FeDP  
assets stripping 削减资产;拆卖资产 o[<lTsw<  
assets value 资产值 ` s [77V>  
assignee 承让人 `Hj{XIOx  
assignment 转让;转让书;转让契 ,EhQTVJ  
assignment of interest 权益转让 $TU)O^c  
assignment of letters patent and trade mark 专利证书及商标转让 7-Bttv{  
assignment of property 物业转让;物业转让书 Y\#+-E  
assignment right 转让权 OJX* :Q  
assignor 转让人 %K@s0uQ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x-W6W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1 /@lZ  
associate member 附属会员 >v1E;-ZA  
associated body corporate 相联法人团体 2@!Ou$W  
associated company 相联公司;联属公司 oEfy{54  
associated corporation 相联法团 P|M#S9^]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u~ %xU~v  
公认会计师公会〔英国〕 s Yp?V\Y"  
Association of Futures Exchange Brokers 香港期货经纪协会 1E3'H7k\t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #s"|8#  
association of underwriters 承保人组织 "Yh[-[,  
assumption of control 接管 V* :Q~ ^  
assurance 担保;保险;转易;转易书 w?u4-GT  
assurance of interest 权益的转易 2VSs#z!  
at 19XX price 按一九XX年价格计算 m5Q?g8  
at a discount 按赔价计算;按贴水价格计算;打折扣 G'>?/l#  
at a premium 按溢价计算;按升水价格计算 >|Xy'ZR  
at call 通知付款;按通知 u+ wKs`   
at constant market price 按固定市价计算 1rhEk|pGZ  
at constant price 按固定价格计算 8|9JJ<G7  
at cost 按成本计算 [):&R1U  
at current market price 按当时市价计算;按现时市价计算 }Z^r<-N  
at current price 按当时价格计算;按现时价格计算 RDFOUqS  
at factor cost 按要素成本计算;按生产要素成本计算 MqA%hlq  
at money-of-the-day price 按付款当日价格计算 G5;N#^myJ  
at or better 按指定或较佳价位〔买卖指令〕 I @sXmC2$\  
at par 按面值计算;平价 SLCV|@G  
at sight 见票即付 drv"I[}{A  
at the close 按收市盘 A'jw;{8NpF  
at the opening 按开市盘 ,B^NH7A:  
attestation 见证;见证条款 %Fb4   
at-the-money option 平价期权 &DUt`Dr w  
attorney 受权人;受托代表人 zYL</!6a[  
attornment 新拥有人承认书 ^M51@sXI7  
attributable profit 可归属利润 y2XeD=_'  
attributable share value 可归属股份价值 dV~yIxD}C*  
Auckland Stock Exchange 奥克兰证券交易所 $ U~3$*R  
auction 拍卖 O-5s}RT  
auctioneer 拍卖商 0O_acO 4  
audit 审计;核数 S7/0B4[  
Audit Commission 审计署 R78=im7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k3:8T#N>!O  
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〕 $ N7J:Q  
audit review 帐目审查 >'qkW$-95  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HOEjLwH  
audited account 审计帐目;经审计的帐目 !i"Z  
audited annual account 经审计的周年帐目 Glt%%TJb   
audited balance sheet 经审计的资产负债表 &s]wf  
auditor 核数师;核数主任;审计师 o*d+W7l  
auditor's certificate 核数师证明书;审计师证明书 i/Nd  
auditor's report 核数师报告;审计师报告 zmREzP#X  
Aussie bond 澳元债券 k1EAmA l  
austerity budget 紧缩预算 &n5Lc`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d;Uzl 1;  
Australia All Ordinaries Index 澳洲所有普通股票指数 9PpPAF  
Australian Dollar [AUD] 澳元 ]["=K!la:  
Australian Options Market 澳大利亚期权市场 5>o<! 0g  
Australian Securities Commission 澳洲证券事务监察委员会 <Z8I#IPl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9}\{0;9  
Australian Stock Exchange 澳大利亚证券交易所 dWg09sx  
Austrian Schilling [ATS] 奥地利先令 w Ud6xR  
authentication 认证;鉴证 !jV}sp<Xp  
authority to purchase 委托购买证;委购书 *2$I, ~(P  
authorization 认可;核准;授权;授权书 |.]:#)^X?  
authorization by direction 指示授权 %J_`-\)"{~  
authorization by instruction 指令授权 4bT21J37  
authorization by warrant 令状授权 pi'w40!:  
authorization of unit trust 单位信托的认可 > @Ux8#  
authorized agent 指定代理人 OZHQnvZ  
authorized capital 法定资本 c4T8eTKU  
authorized clerk 出市员 e``X6=rcG  
authorized dealer 认可交易商 ~@3X&E0S  
authorized financial institution 认可财务机构 qyfw$$X  
authorized fund 认可基金 -Qt>yzD3  
authorized fund house 获授权的基金公司;认可基金公司 >&1MD}  
authorized institution 认可机构 HJ&|&tT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O Oa}+^-j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^>g7Kg"0  
authorized insurer 获授权保险人;获认可承保人 3#d5.Ut  
authorized investment 特准投资项目 AWp{n  
authorized person 获授权人 fvW7a8k3  
authorized representative 获授权代表 rv(Qz|K@  
authorized share capital 法定股本 ^,Paih 2  
automated quotation system 自动报价系统  CB<i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rA/jNX@S  
自动交易系统〔香港期货交易所有限公司〕 \= M*x  
automatic adjustment mechanism 自动调整机制 a<Ru)Q?=  
automatic adjustment system 自动调整系统 8P wobln  
Automatic Clearing House 自动票据交换所 ^Fy{Q*p`(  
automatic exchange rates accumulation system 自动化汇率累集系统 ' (JSU   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &x}a  
automatic teller machine [ATM] 自动柜员机 g;bfi{8s_  
autopay 自动转帐 e}Y|' bG  
available assets 可用资产 1:3I G=  
available fiscal reserve 现存财政储备 6LGy0dWpG  
available profit 可用利润 qusX]Tst z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Us4ijR d  
average 平均;平均数;海损 xMk0Xf'_  
average basic salary 平均基本薪金 MroJ!.9  
average consumer expenditure 平均消费开支;一般消费开支 .A: #l?  
average cost 平均成本 {8NnRnzU  
average cost of land production 增辟土地平均成本 dS7?[[pg9  
average daily turnover 平均每日成交额 %p5%Fs`sd  
average daily wage rate 平均每日工资率 &cty&(2p  
average expenditure pattern 平均开支模式 mL!)(Bb  
average growth rate 平均增长率 (lDbArqy  
average net fixed assets 固定资产平均净值 R$'0<y8E*]  
average of relatives 相对价格平均数 H /E.R[\+x  
average price 平均价格 ,tdV-9N[O  
average propensity to consume 平均消费倾向;一般消费倾向 67/&AiS?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 R %QgOz3`  
average rate 平均率 /cPe zX  
average revenue 平均收入;平均收益 WU:~T.Su  
average stock 平均库存;平均存货 jU1([(?"  
average yearly rent 平均年租 /{eD##vhP  
avoidance of double taxation 避免双重课税 Pt/dH+r`%  
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 _#6_7=g@s6  
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