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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: "mvt>X  
A share A股;甲类股份 JB[~;nLlC  
abatement of tax 减税;减扣免税额 h'&%>Q2  
ABN AMRO Bank N.V. 荷兰银行 W+ko q*P  
above-the-line expenditure 线上项目支出;经常预算支出 oEKvl3Hz_  
above-the-line receipt 线上项目收入;经常预算收入 =w 2**$  
ABSA Asia Limited 南非联合亚洲有限公司 l#Y,R 0  
absolute change 绝对数值变更 xRLT=.ir  
absolute expenditure 实际开支 aH/ k Ua  
absolute guideline figure 绝对准则数字 k5.Lna  
absolute interest 绝对权益 'op|B@y  
absolute order of discharge 绝对破产解除令 ;P%1j|7  
absolute profit margin 绝对利润幅度 [;) ,\\u,d  
absolute value 实值;绝对值 ~<F8ug #  
absolutely vested interest 绝对既得权益 9H`XeQ.  
absorbed cost 已吸收成本;已分摊成本 |_aa&v~  
absorption 吸收;分摊;合并 0*D$R`$  
absorption rate 吸收率;摊配率;分摊率 '^~{@~ ;%L  
ACB Finance Limited 亚洲商业财务有限公司 lB vR+9Qw  
acceptable form of reciprocity 合理的互惠条件 qm8B8&-  
acceptable rate 适当利率;适当汇率 #-i>;Rt  
acceptance agreement 承兑协议 B; h"lv  
acceptance for honour 参加承兑 >rKIG~P_  
acceptor 承兑人;接受人;受票人 c?[I?ytl  
acceptor for honour 参加承兑人 MH9q ;?.J  
accident insurance 意外保险 ;LSANr&  
Accident Insurance Association of Hong Kong 香港意外保险公会 1+{{EOZ4  
accident insurance scheme 意外保险计划 %oa-WmWm  
accident year basis 意外年度基准 3>`mI8 $t  
accommodation 通融;贷款 9u}Hmb  
accommodation bill 通融票据;空头票据 s/ qYa])  
accommodation party 汇票代发人 tq6!`L}3  
account balance 帐户余额;帐户结余 _ y8Wn}19f  
account book 帐簿 o 5uph=Q{  
account collected in advance 预收款项 EF}\brD1  
account current book 往来帐簿 -Xm'dwm  
account of after-acquired property 事后取得的财产报告 ca*DZG/  
account of defaulter 拖欠帐目 `1{ZqRFQ  
account payable 应付帐款 mtp+rr  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qCpp6~]Um  
account receivable 应收帐款 KD7dye  
account receivable report 应收帐款报表 Z|j>gq  
account statement 结单;帐单;会计财务报表 [KaAXv .X  
account title 帐户名称;会计科目 P& -Qc  
accountant's report 会计师报告 <~'"<HwtK  
Accountant's Report Rules 会计师报告规则 `FDiX7M  
accounting and auditing procedure 会计与审计程序;会计与核数程序 f:|1_j  
Accounting Arrangements 《会计安排》 J1RJ*mo7,  
accounting basis 会计基础 J76kkW`5  
accounting by Official Receiver 破产管理署署长呈交的帐目 QIvVcfM^  
Accounting Circular 《会计通告》 {e9@-  
accounting class 会计类别 JZ*/,|1}EC  
accounting date 记帐日期;会计结算日期 ju8q?Nyhs  
accounting for money 款项核算 u jq=F  
Accounting Officer 会计主任 2E/"hQw  
accounting period 会计报告期;会计期 yyRiP|hJ  
accounting policy 会计政策;会计方针 >#~& -3  
accounting practice 会计惯例 a85$K$b>  
accounting principle 会计准则 L Mbn  
accounting record 会计记录 0g y/:T  
accounting report 会计报告 X0H!/SlS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T?soJ]A  
Accounting Society of China 中国会计学会 ag#S6E^%S  
accounting statement 会计报表 OSWYGnZg  
accounting system 会计制度;会计系统 7>Ouqxh21  
accounting transaction 会计事项;帐务交易 mPN@{.(j  
accounting treatment 会计处理 >WQMqQ^t@  
accounting year 会计年度 ;I 9&]   
accretion 增值;添加 )=Z>#iH1  
accrual 应计项目;应累算数目 l7259Ro~  
accrual basis 应计制;权责发生制 gG:Vt}N  
accrual basis accounting 应计制会计;权责发生制会计 \y)rt )  
accrue 应累算;应计 z Rl3KjET  
accrued benefit 应累算利益 ;R5`"`  
accrued charges 应计费用 }=UHbU.n~!  
accrued cumulative preference share dividend 应累算的累积优先股股息 DV+xg3\(>1  
accrued expenses 应累算费用 V b4#,  
accrued interest payable 应付利息;应计未付利息 o]` *M|  
accrued interest receivable 应收利息;应计未收利息 )}]g] g  
accrued right 累算权益 DiScFx |rE  
accruing profit 应累算的利润 KRLQ #,9  
accumulated fiscal reserve 累积财政储备 3yY}04[9<  
accumulated profit 累积利润;滚存溢利 udF~5w H  
accumulated reserve 累积储备 /-ch`u md  
accumulation of surplus income 累积收益盈余 2LL'J7  
acquired assets 既得资产 w%VU/6~  
acquisition 收购;购置;取得 tl4V7!U@^z  
acquisition cost 购置成本 =J]]EoX/  
acquisition expenses 购置费用 ,p@y] cr  
acquisition of 100% interest 收购全部股权 *,)Md[  
acquisition of control 取得控制权 :q7Wy&ow  
acquisition of fixed assets 购置固定资产 k\YG^I  
acquisition of shell “买壳” UcDS9f_87  
acquisition price 收购价 axRV:w;E<  
act of God 天灾 [vK ^Um  
acting partner 执事合伙人 |zNX=mAV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 _AYK435>N  
active partner 积极参与的合伙人 o\<ULW*  
active trading 交投活跃 *@r/5pM2}  
actual circulation 实际流通 69?wc!  
actual cost 实际成本 Un(aW=PQ0  
actual expenditure 实际开支;实际支出 M~#gRAUJ  
actual income 实际入息;实际收入;实际收益 Xe'x[(l  
actual market 现货市场 bv9]\qC]T<  
actual price 现货价;实际价格 p2[n$61   
actual profit 实际利润 _476pZ_  
actual quotation 实盘;实际价位;实际报价 N/'b$m5= S  
actual year basis 按实际年度计算 swoQ'  
actuals 实货 BB$>h}  
actuarial investigation 精算调查 d>&,9c%  
actuarial principle 精算原则 #m<nAR  
actuarial report 精算师报告 kr5">"7  
Actuarial Society of Hong Kong 香港精算学会 }b"yU#`Q\  
actuarial valuation 精算师估值 Y3cMC)  
actuary 精算师 qu6D 5t  
ad referendum agreement 暂定协议;有待覆核的协定 7qLpZ/  
ad valorem duty 从价税;按值征税 ' !cCMTj  
ad valorem duty system 从价税制 TnOggpQ6X  
ad valorem fee 从价费 qIE9$7*X  
ad valorem tariff 从价关税 [nG<[<0G;  
additional allowance 额外免税额 <8i//HOE  
additional amount for unexpired risk 未过期风险的额外款额 '8. r-`l(  
additional assessable profit 补加应评税利润 B+VubUPMS  
additional assessment 补加评税 <X^@*79m  
additional commitment 额外承担 eIEeb,#i  
additional commitment vote 额外承担拨款 q&- `,8#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H8zK$!  
additional dependent parent allowance 供养父母额外免税额 ufZDF=$7  
additional provision 额外拨款 +wU@ynw  
additional stamp duty 附加印花税 \0I_<  
additional tax 补加税罚款;补加税款 VUGmi]qd  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4Zddw0|2  
adjudged bankrupt 被裁定破产 9r<J"%*Q  
adjudicated bankrupt 裁定破产人 vHc%z$-d  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #PW9:_BE  
adjudication of bankruptcy 裁定破产;宣告破产 Uh4%}-;  
adjudication of insolvency 裁定无力偿还债务 ]BZA:dd.G  
adjusted actual 经调整的实数;调整后的实数 ")5":V~fN  
adjusted current assets 经调整的流动资产;调整后的流动资产 9C9oUtS  
adjusted figure 经调整的数字;调整后的数额 I)6+6pm  
adjusted liabilities 经调整的负债;调整后的负债 9Cp-qA%t  
adjusted loss 经调整的亏损;调整后的亏损 nFe<w  
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 zOIDU  
adjusted profit 经调整的利润;调整后的利润 SrJGTuXg  
adjusted surplus 经调整的盈余额;调整后的盈余额 @6sqMw}  
adjusted value 经调整的价值;调整后的价值 e@ 07  
adjustment 调整;修订;理算〔保险〕 E\EsWb  
adjustment centre 调剂中心 ^_W#+>&--  
adjustment lag 调整过程的时间差距;调整时差 aEWWP]  
adjustment mechanism 调整机制 ^j7Vt2-  
adjustment of loss 亏损调整 t+ G#{n  
adjustment process 调整过程;调整程序 A#<?4&  
adjustment range 调整幅度 V>LwqS~`  
administered exchange rate 受管制汇率 cn3\kT*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 On.{!:"I/  
administration expenses 行政费用 rJT a  
administration fee 手续费;行政费 q5+4S5R*^  
administration in bankruptcy 破产管理 SmH=e@y~Lx  
administration order 遗产管理令 /NFj(+&g+  
administrator 管理人;遗产管理人 Fb>?1i`RN  
administrator of the estate 遗产管理人 FUb\e-Q=  
admission of debt 债项承认书 +Q)XH>jh   
admission of proof 接纳债权证明 !zpRrx_  
advance 放贷款项;垫付款项;预支款项;预付款项 k FD; i  
advance account 暂支帐目;预付款帐户 ~&{S<Wl  
advance compensation 预付补偿金 'ya{9EdlT  
advance from shareholder 股东垫款 H;LViP2K*  
advance pending reimbursement 预支以待日后付还 =zPCrEk0  
advanced economy 先进经济体系 7"x;~X  
advancement 预付;预付财产 S Lj!v&'  
advances warrant 垫款令 iB yf{I>+  
advancing 贷出 pRpBhm;iJ  
adverse balance 逆差 djG*YM\B  
adverse exchange 逆汇  KC6.Fr{  
advertisement addressed to shareholders 在报章刊登的致股东通告 }?i0  I  
advice for collection 托收通知书  `25yE/  
advice of drawing 提款通知书;汇票通知书 69NeQ$](  
advice of payment 付款通知 w3_>VIZJl  
Advisory Committee [Securities and Futures Commission] pa3{8x{9m  
谘询委员会〔证券及期货事务监察委员会〕 OLGE!&!>  
Advisory Committee on Diversification 经济多元化谘询委员会 7U"g3 a)=  
affidavit 誓章;遗产申报誓章 2- h{N  
affidavit of no receipt 述明无收款的誓章 q:0N<$63  
affiliate 联号;联营公司;附属公司 783,s_  
affiliated company 附属公司;联号;联营公司 >\#*P'y`d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *n ]GsOOn  
affordability 负担能力 C2I_%nU Z1  
African Development Bank [AfDB] 非洲开发银行 p%Vt#?q  
after-acquired property 事后取得的财产 &`r-.&Y  
after-hours dealing 市后交易 LA5(sp@O  
after-tax profit 税后盈利;税后利润;税后溢利 0i>5<ej,f  
agency agreement 代理协议 k%#EEMh  
agency expenses 代理机构的开支 "Gzz4D  
agency fee 代理费 ZvX*t)VjTz  
Agency Law 《代理法》 _< V)-Y  
agent 代理人;承销人 #p&qUw  
agent of company 公司代理人 |aS.a&vwR  
agent's fee 代理人费;经纪费 B dfwa  
aggregate 总计;总数;总体数字 Bm<`n;m  
aggregate amount 总款额;总额 |SSSH  
aggregate assets and liabilities 总体资产与负债 4k1xy##  
aggregate at constant price 按固定价格计算的总体数字 J!(<y(l  
aggregate demand 总需求 G>}255qY  
aggregate gross position 总持仓量 .2t4tb(SUw  
aggregate limit 总限额 L`TLgH&?R  
aggregate of salaries tax 合计薪俸税 U '_Q>k  
aggregate performance 总体表现;总体业绩 ET*SB  
aggregate supply 总体供应 Of#u  
aggregate surplus 总盈余 ~,Ix0h+H+M  
aggregate total 整体总额 4F:\-O  
aggregate value 总值;合计价值 f'RX6$}\1X  
aggregated basis 合计基准 `/+>a8  
aggregated net chargeable income 合计应课税入息实额 u c)eil  
aggregation 合并计算;合计;总和 Gb6'n$g  
aggregation of incomes of husband and wife 夫妇入息合并计算 RbnVL$c  
aggregation of property 财产的总和 uH^-R_tQ  
agio 差价;贴水 ;H*T^0  
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》 eo?bL$A[s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oZgjQM$YP  
《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》 _jVN&\A]mC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^{`exCwM x  
《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》 .~;\eW[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?l{nk5,?-Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5C ]x!>kX  
agreement for a settlement 授产协议 $a]`nLUa  
agreement for assignment 转让协议 2F.;;Ab  
agreement for sale 售卖协议;买卖协议 ADzhNf S  
agreement for sale and purchase 买卖协议 'IQ0{&EI  
agreement for the payment of interest 支付利息协议 ]%H`_8<gc  
agreement for the repayment of money 还款协议 hn@08t G  
agreement of reinsurance 再保险协议 @S;'@VC  
Agricultural Bank of China 中国农业银行 (?c"$|^J  
air passenger departure tax 飞机乘客离境税 vvMT}-!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iYoMO["X  
airport tax 机场税 FW4<5~'  
alcohol duty 酒精税 q]-r@yF  
alienation 让与;让渡;转让 b8UO,fY q  
alimony 生活费;赡养费 #c!lS<z  
All Ordinaries Index [AOI] 所有普通股指数 Lk8ek}o'  
all risks 全险;综合险 C&%_a~  
All Sales Record for Stock Market 《股票市场成交报告》 cm+Es6;  
Allied Capital Resources Limited 新联财务有限公司 TD0 B%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 W ac&b  
allocation letter 拨款信件 J*M>6Q.)  
allocation of fund 分配款项;预留款项 #;yZ  
allocation of profit 利润分配;溢利分配 \R_C&=  
allocation warrant 拨款令 2[W&s&  
allotment 分配;配股 S,UDezxg  
allotment notice 股份配售通知;配股通知 <]2wn  
allotment of shares 股份分配 q<1 ~ vA9  
allowable 可获宽免;免税的 g) jYFfGfH  
allowable business loss 可扣除的营业亏损 >kVz49j  
allowable expenses 可扣税的支出 &h/X ku&0  
allowance 免税额;津贴;备抵;准备金 a`>B Ly5o  
allowance for debts 债项的免税额 U5de@Y  
allowance for depreciation by wear and tear 耗损折旧免税额 DvvK^+-~  
allowance for funeral expenses 殡殓费的免税额 ZFL~;_r  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 onzxx4bax  
allowance for repairs and outgoings 修葺及支出方面的免税额 ON(kt3.h  
allowance to debtor 给债务人的津贴  qX{+oy5  
alteration of capital 资本更改 F JyT+  
alternate trustee 候补受托人 m{HS0l'  
amalgamation 合并 U Cjld  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q;rX;p^W  
ambit of charges 征税范围;收费范围 e\L8oOk#r  
amended valuation 经修订的估值 6i/(5 nQ  
American Commodities Exchange 美国商品交易所 {`@G+JV~Jw  
American Express Bank Limited 美国运通银行 4V`G,W4^J  
American Stock Exchange 美国证券交易所 rey!{3U  
amortization 摊销 xA*<0O\V  
amount due from banks 存放银行同业的款项 ' `Hr}  
amount due from banks abroad 存放海外银行同业的款项 Dlvz )  
amount due from holding companies 控股公司欠款 RA L~!"W  
amount due from local banks 存放本港银行同业的款项 i/Zd8+.n$  
amount due to banks 银行同业的存款 d2$IH#~9B  
amount due to banks abroad 海外银行同业的存款 O=7CMbS3  
amount due to holding companies 控股公司存款 J|73.&B  
amount due to local banks 本港银行同业的存款 `ERz\`d~Y;  
amount due to outport banks 外埠银行同业的存款 M_DwUS 1?  
amount for note issue 发行纸币的款额 +N U G  
amount of bond 担保契据的款额 abVmkdP_s  
amount of consideration 代价款额 eHUOU>&P]  
amount of contribution 供款数额 K[YyBE id  
amount of indebtedness 负债款额 ~D>p0+-c  
amount of principal of the loan 贷款本金额 !4+<<(B=E  
amount of rates chargeable 应征差饷数额 ox.F%)eQ  
amount of share capital 股本额 G3T]`Atf  
amount of sums assured 承保款额 ~k5W@`"W  
amount of variation 变动幅度 *vMn$,^0h9  
amount of vote 拨款数额 ;O,jUiQ  
amount payable 应付款额 X:{!n({r=  
amount receivable 应收款额 s eJ^s@H5l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !&E-}}<  
analysis 分析 W(p_.p"  
ancillary risk 附属风险 Ow,b^|  
annual account 周年帐目;周年帐目报表;年度决算;年结 8z\xrY  
annual accounting date 年结日期 ]Hv[IodJ  
annual allowance 每年免税额;年积金;年度津贴;年津 #/37V2E  
annual balance 年度余额 Fsg*FH7J  
annual disposable income 每年可动用收入 F!K>Kz  
annual estimates 周年预算 Tid aa  
annual fee 年费 \i &<s;  
annual general meeting 周年大会 *LY8D<:zs  
annual growth rate 年增率;每年增长率 MolgwVd  
annual long-term supplement 长期个案每年补助金 (/] J3  
annual pensionable emolument 可供计算退休金的年薪 $ocdI5  
annual report 年报 klhtKp_p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _q^E,P  
annual return 周年报表;周年申报表;每年报税表格 V=3b&TkE  
Annual Return Rules 《周年报表规则》 dAj$1Ke  
annual review of consumer prices 每年消费物价回顾 \'j|BJ~L f  
annual roll-forward basis 逐年延展方式 % & bY]w  
annual salary 年薪 ,hmL/K0"(5  
annual statement 年度报表;年度决算表 &)<)^.@3G^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sDV Q#}a  
annuitant 年金受益人 V(*(F7+  
annuity 年金 cB&:z)i4  
annuity contract 年金合约 ,2ar7 5Va  
annuity on human life 人寿年金 C7AUsYM  
antecedent debt 先前的债项 u]@['7  
ante-dated cheque 倒填日期支票 5@W j>:w  
anticipated expenditure 预期开支 Oow2>F%_#  
anticipated net profit 预期纯利 2J;g{95z  
anticipated revenue 预期收入 Gs[XJ 5%`~  
anti-inflation measure 反通货膨胀措施 QmIBaMI#  
anti-inflationary stance 反通货膨胀立场 >LuYHr  
apparent deficit 表面赤字 syK^<xa  
apparent financial solvency 表面偿债能力 Y <qm{e  
apparent partner 表面合伙人 T[A 69O]v  
application for personal assessment 个人入息课税申请书 vfo~27T{(  
application of fund 资金应用 ct}9i"H#1  
application to release as liquidator and to destruct the books of accounts and documents E4xa[iZ  
申请免除清盘人职务及毁灭帐簿与文件 0ZO2#>gh$  
appointed actuary 委任精算师 cN9t{.m  
appointed auditor 委任核数师;委任审计师 4X|zmr:A  
appointed trustee 委任的受托人 n(]-y@X0_  
appointer 委任人 ;A!BVq  
apportioned pro rata 按比例分摊 v*yuE5{  
apportionment 分配;分摊 o _H`o&xr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `@s^(hc7i  
apportionment formula 分摊方程式 dcT80sOC  
apportionment of estate duty 遗产税的分摊 e?f IXk~b  
appraisal 估价;评估 _wL BA^d^  
appreciable growth 可观增长 29q _BR *:  
appreciable impact 显着影响 Om {'1  
appreciable increase 可观增长 y*h<MQ  
appreciation 增值;升值 kO-(~];  
appreciation against other currencies 相对其他货币升值 RCLeA=/N@0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PnG-h~Y3N  
appreciation tax 增值税 4ss4kp_>  
appropriation 拨款;拨用;拨付 BL58] P84  
appropriation account 拨款帐目 ,,|^%Ct']  
Appropriation Bill 拨款法案 !5?<% *  
appropriation-in-aid system 补助拨款办法 y18Y:)DkL  
approved assets 核准资产 2VCI 1E  
approved basket stock 认可一篮子证券 W+1^4::+  
approved budget 核准预算 & "B=/-(  
approved charitable donation 认可慈善捐款 t);/'3|  
approved charitable institution 认可慈善机构 8e"gW >f  
approved currency 核准货币;认可货币 FNId ;  
approved estimates 核准预算 vSLtFMq^(  
approved estimates of expenditure 核准开支预算 !$>R j  
approved overseas insurer 核准海外保险人 {cw /!B  
approved overseas trust company 核准海外信托公司 maR"t+  
approved pooled investment fund 核准汇集投资基金 ,3 u}x,  
approved provident fund scheme 认可公积金计划 $ o#V#  
approved provision 核准拨款 _oDz-  
approved redeemable share 核准可赎回股份 Mh 7DV  
approved regional stock 认可地区性证券 -RK- Fu<e  
approved retirement scheme 认可退休金计划 m<2M4u   
approved subordinated loan 核准附属贷款 O!bOp=  
arbitrage 套戥;套汇;套利 ?#Q #u|~  
arbitrageur 套戥者;套汇者 ib791  
arbitrary amount 临时款项 5d!-G$ @  
arrangement 措施;安排;协定 &XUiKnNW  
arrears 欠款 njA#@fU  
arrears of pay 欠付薪酬 Ef13Q]9|  
arrears of revenue 逾期未收税款;逾期未收的帐项 &UlWCOo8  
articles of association 组织章程;组织细则;组织章程细则 CQDkFQq-dq  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1hNq8*|  
ascertainment of profit 确定利润 57'4ljvYi  
"Asia Clear" “亚洲结算系统” Tkgs]q79  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mXfXO*Cnp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i8HTzv"J  
Asian Development Fund [ADF] 亚洲发展基金 "`1bA"E  
Asian dollar bond 亚洲美元债券 # c^z&0B}  
Asian dollar market 亚洲美元市场 hqkz^!rp  
Asian dollar rate 亚洲美元利率 D*|Bb?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y% 5eZ=z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2P{Gxz<#  
asked price 沽盘;喊价;索价;卖方报价 >!)DM]Ri  
assessable income 应评税入息 CYYU 7  
assessable loss 应评税亏损 WVvvI9  
assessable profit 应评税利润 Z0r?| G0  
assessable value 应评税值 Vj>8a)"B5a  
assessed profit 估定利润 R@k&SlL'`  
assessed value 经评估价值 Rr|VD@%  
assessment 评税;评定;估价;评税单 !0mI;~q|F  
assessment number 评税编号;估价编号 -_eLf#3  
assessment of additional tax 补加税评税 8 uwq-/$  
assessment of performance 业绩评估;实绩评价 fIv*T[  
Assessor 评税主任 K:30_l<  
asset price bubbles 资产价格泡沫 3WIk  
asset-backed securities 具资产保证的证券 5( HG|  
assets accretion 资产增值 [87,s.MK  
assets and liabilities 资产与负债 V[vl!XM  
assets betterment statement 资产递增表;资产改进表 $[=%R`~w  
assets lending 实物放款;有抵押贷款 A '];`  
assets of the company passing on the death 死者去世时转移的公司资产 i5,kd~%O  
assets pledged as security for liabilities 用作负债抵押的资产 gQ1;],_  
assets portfolio 资产投资组合 LOV)3{m  
assets price 资产价格 8X)Y^uGGZ  
assets quality 资产质素 ) M BQuiL  
assets realization 资产变现 l$bu%SZ  
assets refinancing arrangement 资产再集资安排 >]5P 3\AQV  
assets securitization 资产证券化 =h73s0 ]  
assets situated outside Hong Kong 在香港以外地方的资产 U H/\  
assets stripping 削减资产;拆卖资产 >_ 2dvg=U  
assets value 资产值 ?R.j^ S^  
assignee 承让人 _D(rI#q  
assignment 转让;转让书;转让契 3]3|  
assignment of interest 权益转让 Is?La  
assignment of letters patent and trade mark 专利证书及商标转让 2JcjZn  
assignment of property 物业转让;物业转让书 HcSXsF  
assignment right 转让权 2{G:=U  
assignor 转让人 N7 $I^?<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ptxbDzOz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |02gupqqi  
associate member 附属会员 ; _1 at  
associated body corporate 相联法人团体 `W/>XZl+t  
associated company 相联公司;联属公司 s'J:f$flS  
associated corporation 相联法团 Av V|(K"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j@uOOhy  
公认会计师公会〔英国〕 +8Ymw:D7a  
Association of Futures Exchange Brokers 香港期货经纪协会 s 3f-7f<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bsA-2*Q+  
association of underwriters 承保人组织 6?~"V  
assumption of control 接管 0eu$ W  
assurance 担保;保险;转易;转易书 } .y 1;.  
assurance of interest 权益的转易 xx9 g''Q  
at 19XX price 按一九XX年价格计算  e5*hE  
at a discount 按赔价计算;按贴水价格计算;打折扣 1--C~IjJ+  
at a premium 按溢价计算;按升水价格计算 e)#J1(j_  
at call 通知付款;按通知 S<@7_I  
at constant market price 按固定市价计算 n!xt5=x P{  
at constant price 按固定价格计算 )@Yf]qx+Y<  
at cost 按成本计算 n'kG] Q  
at current market price 按当时市价计算;按现时市价计算 Rww{:R  
at current price 按当时价格计算;按现时价格计算 W~9tKT4  
at factor cost 按要素成本计算;按生产要素成本计算 "~7>\>UFh  
at money-of-the-day price 按付款当日价格计算 .|b$NM  
at or better 按指定或较佳价位〔买卖指令〕 ~\.w^*$#Y  
at par 按面值计算;平价 xA 1hfe.9  
at sight 见票即付 e2ilB),  
at the close 按收市盘 r>"   
at the opening 按开市盘 65p?Igb  
attestation 见证;见证条款 %K` % *D  
at-the-money option 平价期权 , GY h9  
attorney 受权人;受托代表人 jbu8~\"  
attornment 新拥有人承认书 t!x5fNo)  
attributable profit 可归属利润 }L3oR  
attributable share value 可归属股份价值 '0uh D.|G  
Auckland Stock Exchange 奥克兰证券交易所 \ 3?LqJ  
auction 拍卖 9@52Fg ;mj  
auctioneer 拍卖商 2?,EzBeal  
audit 审计;核数 7L@K _ZJ  
Audit Commission 审计署 /.i.TQ]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J6%AH?Mt  
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〕 I1\a[Xe8E  
audit review 帐目审查 Eu-RNrYh#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %1O[i4s:-  
audited account 审计帐目;经审计的帐目 NqEA4C  
audited annual account 经审计的周年帐目 [y)`k@  
audited balance sheet 经审计的资产负债表 %Gj8F4{  
auditor 核数师;核数主任;审计师 )h|gwERj  
auditor's certificate 核数师证明书;审计师证明书 WxJf{=-  
auditor's report 核数师报告;审计师报告 ks97k8B  
Aussie bond 澳元债券 UkHY[M7;  
austerity budget 紧缩预算 pT1[<X!<s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <Ib[82PU  
Australia All Ordinaries Index 澳洲所有普通股票指数 4RV%Z!kcD!  
Australian Dollar [AUD] 澳元 l)w Hl%p  
Australian Options Market 澳大利亚期权市场 ] GTAq  
Australian Securities Commission 澳洲证券事务监察委员会 E%v?t1>/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \nB8WSvk2W  
Australian Stock Exchange 澳大利亚证券交易所 ]oV{t<0a  
Austrian Schilling [ATS] 奥地利先令 MR,R}B$  
authentication 认证;鉴证 UybW26C;aU  
authority to purchase 委托购买证;委购书 ,4,V4 N  
authorization 认可;核准;授权;授权书 +sx 8t  
authorization by direction 指示授权 -zO2|@S,  
authorization by instruction 指令授权 jfx8EbQ  
authorization by warrant 令状授权 a/U2xq{x  
authorization of unit trust 单位信托的认可 xD /9F18  
authorized agent 指定代理人 :%AL\ n  
authorized capital 法定资本 +:-57  
authorized clerk 出市员 hj$ e|arB  
authorized dealer 认可交易商 7Wa?$6d  
authorized financial institution 认可财务机构 7,MS '2nz  
authorized fund 认可基金 2gjGeM  
authorized fund house 获授权的基金公司;认可基金公司 ^o@,3__7Q  
authorized institution 认可机构 W$o2 7f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X_G| hx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X!},8}~J~  
authorized insurer 获授权保险人;获认可承保人 t"lyvI[  
authorized investment 特准投资项目 JwRF(1_sM  
authorized person 获授权人 eo!zW  
authorized representative 获授权代表 jWO/ xX  
authorized share capital 法定股本 xc:!cA{V  
automated quotation system 自动报价系统 -;XKcS7Ue  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pdb1GDl0q  
自动交易系统〔香港期货交易所有限公司〕 CGP3qHrXt  
automatic adjustment mechanism 自动调整机制 Bo+DJizu  
automatic adjustment system 自动调整系统 a7/-wk  
Automatic Clearing House 自动票据交换所 \WrFqm#  
automatic exchange rates accumulation system 自动化汇率累集系统 :!f(F9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8dOo Q  
automatic teller machine [ATM] 自动柜员机 %q322->Z  
autopay 自动转帐 h~,JdDV8l*  
available assets 可用资产 .E~(h*NW  
available fiscal reserve 现存财政储备 ph|ZG6:  
available profit 可用利润 )|<_cwz  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C#=bW'C  
average 平均;平均数;海损 >x@P|\  
average basic salary 平均基本薪金 |nk3^;Yf  
average consumer expenditure 平均消费开支;一般消费开支 tPyyZ#,  
average cost 平均成本 }Y1>(U  
average cost of land production 增辟土地平均成本 RF!1oZ  
average daily turnover 平均每日成交额 Na,_  
average daily wage rate 平均每日工资率 Q_"\Q/=?Do  
average expenditure pattern 平均开支模式 uH^ PQ  
average growth rate 平均增长率 "$5\,  
average net fixed assets 固定资产平均净值 v !Kw< fp|  
average of relatives 相对价格平均数 "%QD{z_L  
average price 平均价格 "?GebA  
average propensity to consume 平均消费倾向;一般消费倾向 Uo_tUp_Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 k)FmDX  
average rate 平均率 kF V7l  
average revenue 平均收入;平均收益 yWHiw<  
average stock 平均库存;平均存货 Zx?b<"k  
average yearly rent 平均年租 QI[}(O7#6  
avoidance of double taxation 避免双重课税 .2\0~x""  
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 Lg`Jp&Kg  
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