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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: Gl@}b\TB  
A share A股;甲类股份 /$NZj" #  
abatement of tax 减税;减扣免税额 f7_EqS=(  
ABN AMRO Bank N.V. 荷兰银行 E+$%88  
above-the-line expenditure 线上项目支出;经常预算支出 PA_54a9/<  
above-the-line receipt 线上项目收入;经常预算收入 7_*k<W7|  
ABSA Asia Limited 南非联合亚洲有限公司 ]> dCt<  
absolute change 绝对数值变更 aH!2zC\:T  
absolute expenditure 实际开支 py8)e7gX=  
absolute guideline figure 绝对准则数字 a(BEm_l3  
absolute interest 绝对权益 {i09e1  
absolute order of discharge 绝对破产解除令 K[~fpQGbV1  
absolute profit margin 绝对利润幅度 Nxd<#p  
absolute value 实值;绝对值 { *&Wc Os  
absolutely vested interest 绝对既得权益 N& 683z  
absorbed cost 已吸收成本;已分摊成本 5U!yc7eBI/  
absorption 吸收;分摊;合并 n?=d)[]  
absorption rate 吸收率;摊配率;分摊率 B{ptP4As-  
ACB Finance Limited 亚洲商业财务有限公司 }cPH}[ $zF  
acceptable form of reciprocity 合理的互惠条件 ljw(cUM  
acceptable rate 适当利率;适当汇率 -h?ed'e/zz  
acceptance agreement 承兑协议 6b6rM%B.oD  
acceptance for honour 参加承兑 EFqYEDXW  
acceptor 承兑人;接受人;受票人 )W1tBi  
acceptor for honour 参加承兑人 wYLi4jYm  
accident insurance 意外保险 4ZAnq{nR4  
Accident Insurance Association of Hong Kong 香港意外保险公会 uKL4cr@  
accident insurance scheme 意外保险计划 @j/|U04_ Z  
accident year basis 意外年度基准 j{?ogFfi  
accommodation 通融;贷款 vl,Ff9  
accommodation bill 通融票据;空头票据 p|f5w"QcH  
accommodation party 汇票代发人 4u.Fy<+@4M  
account balance 帐户余额;帐户结余 2YV*U_\L  
account book 帐簿 oM~;du  
account collected in advance 预收款项 Pv#>j\OR&  
account current book 往来帐簿 Un.u{$po  
account of after-acquired property 事后取得的财产报告 lc qpwSk  
account of defaulter 拖欠帐目 V9dJNt'Ui  
account payable 应付帐款 41Nm+$m  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zD z"Dn9  
account receivable 应收帐款 ;?K>dWf3f  
account receivable report 应收帐款报表 %Xfy.v  
account statement 结单;帐单;会计财务报表 {I:nza  
account title 帐户名称;会计科目 zlhHSyK  
accountant's report 会计师报告 nQ5N\RAZ  
Accountant's Report Rules 会计师报告规则 c ?(X(FQ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Y$\c_#/]  
Accounting Arrangements 《会计安排》 RP1sQ6$  
accounting basis 会计基础 [42EqVR  
accounting by Official Receiver 破产管理署署长呈交的帐目 $YztLcn   
Accounting Circular 《会计通告》 r-aCa/4y!  
accounting class 会计类别 "k'P #v{f  
accounting date 记帐日期;会计结算日期 lc8zF5  
accounting for money 款项核算 8EBy5X}US  
Accounting Officer 会计主任 dtDT^~  
accounting period 会计报告期;会计期 zHu w[  
accounting policy 会计政策;会计方针 \zMx~-2oN  
accounting practice 会计惯例 5dXDL~/2p  
accounting principle 会计准则 j : $Ruy  
accounting record 会计记录 4!k 0  
accounting report 会计报告 .s8u?1b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &o]ic(74c?  
Accounting Society of China 中国会计学会 &s>E~M0+J  
accounting statement 会计报表 j+6`nN7L  
accounting system 会计制度;会计系统 pHKGK7 S-  
accounting transaction 会计事项;帐务交易 (S)jV 0  
accounting treatment 会计处理 &RL j^A!  
accounting year 会计年度 NB=!1;^J  
accretion 增值;添加 6 #m:=  
accrual 应计项目;应累算数目 T_NN.Ol   
accrual basis 应计制;权责发生制 qvN`46c  
accrual basis accounting 应计制会计;权责发生制会计  aWTvowA  
accrue 应累算;应计 T}r}uw`  
accrued benefit 应累算利益 7LrWS83  
accrued charges 应计费用 )r|Pm-:A{  
accrued cumulative preference share dividend 应累算的累积优先股股息 7~ =r9-&G  
accrued expenses 应累算费用 |J:kL3g  
accrued interest payable 应付利息;应计未付利息 @||GMA+|  
accrued interest receivable 应收利息;应计未收利息 UJ^MS4;I3  
accrued right 累算权益 ! a!^'2  
accruing profit 应累算的利润 3:ELYn  
accumulated fiscal reserve 累积财政储备 xwjiNJ Gj  
accumulated profit 累积利润;滚存溢利 *\"+/   
accumulated reserve 累积储备 ,JONc9  
accumulation of surplus income 累积收益盈余 ;cD&qheDV  
acquired assets 既得资产 ..a@9#D  
acquisition 收购;购置;取得 /4wPMAlb  
acquisition cost 购置成本 L[a A4`  
acquisition expenses 购置费用 E~K5n2CI  
acquisition of 100% interest 收购全部股权 l1uv]t <  
acquisition of control 取得控制权 $_orxu0W  
acquisition of fixed assets 购置固定资产 O Zn40"`  
acquisition of shell “买壳” mF`%Z~}b  
acquisition price 收购价 ';iLk[  
act of God 天灾 gH<A.5 xy  
acting partner 执事合伙人 Ca k-J~=  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7:Be.(a  
active partner 积极参与的合伙人 t=BXuFiu  
active trading 交投活跃 Z.E@aml\  
actual circulation 实际流通 =?oYEO7  
actual cost 实际成本 sMHP=2##  
actual expenditure 实际开支;实际支出 uz'MUT(68  
actual income 实际入息;实际收入;实际收益 -(1GmU5v(  
actual market 现货市场 D9/PVd&#  
actual price 现货价;实际价格 OkfnxknZ|  
actual profit 实际利润 |:)ARH6l#  
actual quotation 实盘;实际价位;实际报价 {T'M4y=)i  
actual year basis 按实际年度计算 _<m yM2z  
actuals 实货 rcU*6`IWA  
actuarial investigation 精算调查 ''3b[<  
actuarial principle 精算原则 dk[MT'DV  
actuarial report 精算师报告 aYrbB#  
Actuarial Society of Hong Kong 香港精算学会 "R % 3v.Z  
actuarial valuation 精算师估值 o%_Hmd;_'  
actuary 精算师 a=&{B'^G  
ad referendum agreement 暂定协议;有待覆核的协定 Uf\,U8UB  
ad valorem duty 从价税;按值征税 \@F~4,VT  
ad valorem duty system 从价税制 u81@vEK:_  
ad valorem fee 从价费 HBiUp$(mB  
ad valorem tariff 从价关税 nz_1Fu>g|  
additional allowance 额外免税额 >(BAIjF E\  
additional amount for unexpired risk 未过期风险的额外款额 :/~TV   
additional assessable profit 补加应评税利润 (!"&c* <  
additional assessment 补加评税 IEeh9:Km  
additional commitment 额外承担 u1) #^?  
additional commitment vote 额外承担拨款 uB>OS 1=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6X[Mn2wYW  
additional dependent parent allowance 供养父母额外免税额 c#<p44>U  
additional provision 额外拨款 pZV=Co3!I  
additional stamp duty 附加印花税 MYMg/>f[  
additional tax 补加税罚款;补加税款 :=e"D;5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ZMGthI}~-  
adjudged bankrupt 被裁定破产 Z,JoxK2"  
adjudicated bankrupt 裁定破产人 E9~}%&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 PCs`aVZ  
adjudication of bankruptcy 裁定破产;宣告破产 H%G|8,4  
adjudication of insolvency 裁定无力偿还债务 hyVBQhk  
adjusted actual 经调整的实数;调整后的实数 %pBc]n@_  
adjusted current assets 经调整的流动资产;调整后的流动资产 4ZCD@C  
adjusted figure 经调整的数字;调整后的数额 45U!\mG  
adjusted liabilities 经调整的负债;调整后的负债 ? uu,w  
adjusted loss 经调整的亏损;调整后的亏损 V8-*dE  
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 Q~zs]{\  
adjusted profit 经调整的利润;调整后的利润 ~Hb2-V  
adjusted surplus 经调整的盈余额;调整后的盈余额 t*(buAx  
adjusted value 经调整的价值;调整后的价值 aM!%EaT  
adjustment 调整;修订;理算〔保险〕 "U o~fJ  
adjustment centre 调剂中心 BVe c  
adjustment lag 调整过程的时间差距;调整时差 Pt\GVWi_t  
adjustment mechanism 调整机制 HMl M!Xk?  
adjustment of loss 亏损调整 D V=xqC6}  
adjustment process 调整过程;调整程序 nk.j7tu  
adjustment range 调整幅度 FfpP<(4  
administered exchange rate 受管制汇率 eiJ~1H X)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7 (pl HW|  
administration expenses 行政费用 i(an]%'v  
administration fee 手续费;行政费 QUK v :;  
administration in bankruptcy 破产管理 Ac8t>;=&  
administration order 遗产管理令 Mi:i1i cdn  
administrator 管理人;遗产管理人 v18OUPPX  
administrator of the estate 遗产管理人 gH:+$FA  
admission of debt 债项承认书 $q 9dkt  
admission of proof 接纳债权证明 $b`~KMO  
advance 放贷款项;垫付款项;预支款项;预付款项 4H_QQ6  
advance account 暂支帐目;预付款帐户 v&r\Z @%  
advance compensation 预付补偿金 u )k Q*&  
advance from shareholder 股东垫款 '@G=xYR  
advance pending reimbursement 预支以待日后付还 -n~%v0D8c  
advanced economy 先进经济体系 < gu>06  
advancement 预付;预付财产 mJ JF  
advances warrant 垫款令 z2IKd'Wy  
advancing 贷出 5\.w\  
adverse balance 逆差 a_U[!`/ w  
adverse exchange 逆汇 m,^UD{  
advertisement addressed to shareholders 在报章刊登的致股东通告 X-j3=8wPM  
advice for collection 托收通知书 @ @"abhT  
advice of drawing 提款通知书;汇票通知书 EPd   
advice of payment 付款通知 0;Z] vl/|  
Advisory Committee [Securities and Futures Commission] `L7Cf&W\l8  
谘询委员会〔证券及期货事务监察委员会〕 cxpG6c  
Advisory Committee on Diversification 经济多元化谘询委员会 -s&7zqW  
affidavit 誓章;遗产申报誓章 ^k5#{?I  
affidavit of no receipt 述明无收款的誓章 fx*Q,}t  
affiliate 联号;联营公司;附属公司 l9vJ]   
affiliated company 附属公司;联号;联营公司 V(P 1{g  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "5b4fQ;x  
affordability 负担能力 Kdr} 7#c  
African Development Bank [AfDB] 非洲开发银行 ; fxrOfb  
after-acquired property 事后取得的财产 i<-a-Z+^  
after-hours dealing 市后交易 4;V;8a\A  
after-tax profit 税后盈利;税后利润;税后溢利 NEW0dF&)  
agency agreement 代理协议 qx";G  
agency expenses 代理机构的开支 t-?#x   
agency fee 代理费 w" ,ab j  
Agency Law 《代理法》 8T}Dn\f  
agent 代理人;承销人 +Y"HbNz  
agent of company 公司代理人 ra}t#Xt`  
agent's fee 代理人费;经纪费 Q=h37]U+  
aggregate 总计;总数;总体数字 )(-aw,i K  
aggregate amount 总款额;总额 1a_;(T  
aggregate assets and liabilities 总体资产与负债 S0H|:J  
aggregate at constant price 按固定价格计算的总体数字 \e' oAhM  
aggregate demand 总需求 8/ zv3.+[  
aggregate gross position 总持仓量 Uc( z|  
aggregate limit 总限额 X6so)1jJ  
aggregate of salaries tax 合计薪俸税 r:--DKt  
aggregate performance 总体表现;总体业绩 Q9{f'B  
aggregate supply 总体供应 .tA=5 QY,  
aggregate surplus 总盈余 NKMVp/66D  
aggregate total 整体总额 L!0}&i;u~5  
aggregate value 总值;合计价值 r;@"s g  
aggregated basis 合计基准 FE3uNfQs|  
aggregated net chargeable income 合计应课税入息实额 EpB3s{B"  
aggregation 合并计算;合计;总和 x<1t/o  
aggregation of incomes of husband and wife 夫妇入息合并计算 yM# %UeZ\  
aggregation of property 财产的总和 OPJ(ub  
agio 差价;贴水 6[\1Nzy>  
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》 \JDxN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $%.,=~W7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 j026CVL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BE)&.}l  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 MN[D)RKh;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  & {=}U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _@! yj  
agreement for a settlement 授产协议 />2zKF?  
agreement for assignment 转让协议 P1dFoQz  
agreement for sale 售卖协议;买卖协议 hr`,s!0Y  
agreement for sale and purchase 买卖协议 KskPFXxP  
agreement for the payment of interest 支付利息协议 dZuPR  
agreement for the repayment of money 还款协议 FXh*!%"*  
agreement of reinsurance 再保险协议 SS!b`  
Agricultural Bank of China 中国农业银行 <[' ucp  
air passenger departure tax 飞机乘客离境税 d"OYq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Qb8Z+7  
airport tax 机场税 2[i(XG{/  
alcohol duty 酒精税 (&Mv!6]  
alienation 让与;让渡;转让 K)GpQ|4:<  
alimony 生活费;赡养费 ?^WX] SAl  
All Ordinaries Index [AOI] 所有普通股指数 wo9`-o6  
all risks 全险;综合险 S~U5xM^s  
All Sales Record for Stock Market 《股票市场成交报告》 OlX#1W]  
Allied Capital Resources Limited 新联财务有限公司 -%TwtO<$']  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -q&7q  
allocation letter 拨款信件 X/FRe[R  
allocation of fund 分配款项;预留款项 G6pR?K+  
allocation of profit 利润分配;溢利分配 DWupLJpk;c  
allocation warrant 拨款令 +do* C =z  
allotment 分配;配股  GjyTM  
allotment notice 股份配售通知;配股通知 z[l_<`J$9  
allotment of shares 股份分配 ^f9>tI{  
allowable 可获宽免;免税的 &neB$m3y  
allowable business loss 可扣除的营业亏损 {m/KD 'b_  
allowable expenses 可扣税的支出 ce7 $# #f  
allowance 免税额;津贴;备抵;准备金 XwDt8TxL  
allowance for debts 债项的免税额 8 @r>`c  
allowance for depreciation by wear and tear 耗损折旧免税额 !im%t9  
allowance for funeral expenses 殡殓费的免税额 wU-Cb<^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?d_vD@+\  
allowance for repairs and outgoings 修葺及支出方面的免税额 q@i.4>x  
allowance to debtor 给债务人的津贴 6W9lKD_i  
alteration of capital 资本更改 /$^SiE+N  
alternate trustee 候补受托人 {v*X}`.h  
amalgamation 合并 zqxN/H]z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?MOjtAG0_~  
ambit of charges 征税范围;收费范围 )i[K1$x2  
amended valuation 经修订的估值 uTvf[%EHW  
American Commodities Exchange 美国商品交易所 N`O0jH{  
American Express Bank Limited 美国运通银行 >N"=10  
American Stock Exchange 美国证券交易所 zvwv7JtB  
amortization 摊销 }ISR +./+  
amount due from banks 存放银行同业的款项 qRXHaQi@9  
amount due from banks abroad 存放海外银行同业的款项 \m(>Q  
amount due from holding companies 控股公司欠款 MbeK{8~E%l  
amount due from local banks 存放本港银行同业的款项 Z/LYTo$Bz  
amount due to banks 银行同业的存款 LBIEG_/m  
amount due to banks abroad 海外银行同业的存款 zS '{F>w  
amount due to holding companies 控股公司存款 7pM&))R  
amount due to local banks 本港银行同业的存款 b6g/SIae  
amount due to outport banks 外埠银行同业的存款 c*",AZ>U  
amount for note issue 发行纸币的款额 c=<^pCa9t1  
amount of bond 担保契据的款额 \6!s";=hQ  
amount of consideration 代价款额 Ict+|<f  
amount of contribution 供款数额 `HILsU=|  
amount of indebtedness 负债款额 oI"gQFGu`u  
amount of principal of the loan 贷款本金额 8# IEE|1  
amount of rates chargeable 应征差饷数额 m5 l&  
amount of share capital 股本额 3v3`d+;&  
amount of sums assured 承保款额 S2?)Sb`  
amount of variation 变动幅度 ]W7&ZpF  
amount of vote 拨款数额 Si68_]:^  
amount payable 应付款额 n/^QPR$>.  
amount receivable 应收款额 (I;lE*>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A_+*b [P  
analysis 分析 M7ug < 8i  
ancillary risk 附属风险 [ZD`t,x(  
annual account 周年帐目;周年帐目报表;年度决算;年结 X/H2c"!t  
annual accounting date 年结日期 uzL|yxt  
annual allowance 每年免税额;年积金;年度津贴;年津 zLg_0r*h1  
annual balance 年度余额 pIY3ft\  
annual disposable income 每年可动用收入 ,irc=0M(  
annual estimates 周年预算 4"eeEs h  
annual fee 年费 hA+;eXy/  
annual general meeting 周年大会 :@S=0|:j  
annual growth rate 年增率;每年增长率 02C;  
annual long-term supplement 长期个案每年补助金 OT#foP   
annual pensionable emolument 可供计算退休金的年薪 aZ}z/.b]  
annual report 年报 (, $Lp0mB7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n +dRAIqB  
annual return 周年报表;周年申报表;每年报税表格 5"w%  
Annual Return Rules 《周年报表规则》 xLw[ aYy4  
annual review of consumer prices 每年消费物价回顾 eNrwkV^  
annual roll-forward basis 逐年延展方式 ZWx4/G  
annual salary 年薪 @}{Fw;,(7n  
annual statement 年度报表;年度决算表 ._<gc;G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9mEhZ"  
annuitant 年金受益人 %3T:W\h  
annuity 年金 GuQ#  
annuity contract 年金合约 yn04[PN2  
annuity on human life 人寿年金 jR{t=da  
antecedent debt 先前的债项 iBCIJ!;  
ante-dated cheque 倒填日期支票 V,eH E5C  
anticipated expenditure 预期开支 e)oi3d.wJf  
anticipated net profit 预期纯利 \oO &c  
anticipated revenue 预期收入 F2v9 XMi  
anti-inflation measure 反通货膨胀措施 \$ :)Ka  
anti-inflationary stance 反通货膨胀立场 .&/A!3pW  
apparent deficit 表面赤字 xt8@l [Z  
apparent financial solvency 表面偿债能力 9\i^.2&  
apparent partner 表面合伙人  9 'IDbe{  
application for personal assessment 个人入息课税申请书 ^@]yiED{g  
application of fund 资金应用 aq8mD^j-&  
application to release as liquidator and to destruct the books of accounts and documents cd$,,  
申请免除清盘人职务及毁灭帐簿与文件 }TU2o3Q  
appointed actuary 委任精算师 o+?Ko=vYw  
appointed auditor 委任核数师;委任审计师 "~T06!F45  
appointed trustee 委任的受托人 a2H_8iQ!  
appointer 委任人 Q]-r'pYr  
apportioned pro rata 按比例分摊 )==Qo/N:  
apportionment 分配;分摊 s_76)7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I2C1mV  
apportionment formula 分摊方程式 5S4`.'  
apportionment of estate duty 遗产税的分摊 r`C t/]c  
appraisal 估价;评估 XNkQ0o0  
appreciable growth 可观增长 7` t,   
appreciable impact 显着影响 >IHf5})R  
appreciable increase 可观增长 0!`!I0  
appreciation 增值;升值 (Jk:Qz5  
appreciation against other currencies 相对其他货币升值 2_){4+,fu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6/Z 8/PL  
appreciation tax 增值税 LdyE*u_  
appropriation 拨款;拨用;拨付 =[o/D0-Kn  
appropriation account 拨款帐目 OoR0>!x Z  
Appropriation Bill 拨款法案 T4}q%%7l  
appropriation-in-aid system 补助拨款办法 k)JwCt.%  
approved assets 核准资产 UbSD?Ew@35  
approved basket stock 认可一篮子证券 IO?6F@(  
approved budget 核准预算 iD2>-yf  
approved charitable donation 认可慈善捐款 hj[sxC>z5  
approved charitable institution 认可慈善机构 6dYUMqQ  
approved currency 核准货币;认可货币 @m"P_1`*  
approved estimates 核准预算 >{juw&Uu  
approved estimates of expenditure 核准开支预算 VB{G% !}  
approved overseas insurer 核准海外保险人 IF|%.%I$!U  
approved overseas trust company 核准海外信托公司 KT8]/T`U  
approved pooled investment fund 核准汇集投资基金 &qZ:"k  
approved provident fund scheme 认可公积金计划 @fSqGsSk  
approved provision 核准拨款 ,YmTx  
approved redeemable share 核准可赎回股份 )X-TJ+d  
approved regional stock 认可地区性证券 mOx>p"n  
approved retirement scheme 认可退休金计划 ~ *P9_<  
approved subordinated loan 核准附属贷款 U6oab9C?k  
arbitrage 套戥;套汇;套利 E)F"!56lV  
arbitrageur 套戥者;套汇者 If(IG]>`D  
arbitrary amount 临时款项 +IfU 5&5<  
arrangement 措施;安排;协定 ~kPZh1n`  
arrears 欠款 $ -f(.S  
arrears of pay 欠付薪酬 j~Ubpf  
arrears of revenue 逾期未收税款;逾期未收的帐项 M hg_z.Z  
articles of association 组织章程;组织细则;组织章程细则 _xU2C<)1&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 WG3 .qLH%  
ascertainment of profit 确定利润 -Tr*G4  
"Asia Clear" “亚洲结算系统” Q?W}]RW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >]WQ1E[=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5K?%Eo72!=  
Asian Development Fund [ADF] 亚洲发展基金 +)TOcxF%  
Asian dollar bond 亚洲美元债券 yy|F6Pq3`  
Asian dollar market 亚洲美元市场 AN-;*n<'  
Asian dollar rate 亚洲美元利率 `<d{(9:+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6w^Fee`>]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8BwJWxBQ  
asked price 沽盘;喊价;索价;卖方报价 h-[FUPfuw  
assessable income 应评税入息 Mhze !!  
assessable loss 应评税亏损 b `.h+=3  
assessable profit 应评税利润 CT#N9  
assessable value 应评税值 ~UV$(5&-  
assessed profit 估定利润 ,Mw;kevw  
assessed value 经评估价值 yS(tF`H[  
assessment 评税;评定;估价;评税单 OAtn.LU  
assessment number 评税编号;估价编号 *|k/lI  
assessment of additional tax 补加税评税 i fbO<  
assessment of performance 业绩评估;实绩评价 &(HIBF'O  
Assessor 评税主任 VcR(9~  
asset price bubbles 资产价格泡沫 M]OZS\9.B  
asset-backed securities 具资产保证的证券 *1 l"|=_&s  
assets accretion 资产增值 BA|*V[HBE  
assets and liabilities 资产与负债 `1"Xj ^ YM  
assets betterment statement 资产递增表;资产改进表 uSK<{UT~3  
assets lending 实物放款;有抵押贷款 $WK~|+"{>  
assets of the company passing on the death 死者去世时转移的公司资产 ~gvw6e*[  
assets pledged as security for liabilities 用作负债抵押的资产 }z8HS< #Q  
assets portfolio 资产投资组合 `=cOTn52  
assets price 资产价格 m;KD@E!  
assets quality 资产质素 8?&u5  
assets realization 资产变现 .m\'|%  
assets refinancing arrangement 资产再集资安排 N b@zn0A(;  
assets securitization 资产证券化 %QrpFE5 V5  
assets situated outside Hong Kong 在香港以外地方的资产 au 5qbP  
assets stripping 削减资产;拆卖资产 ;p'Ej'E  
assets value 资产值 %{M&"Mv  
assignee 承让人 :0RfA%  
assignment 转让;转让书;转让契 G[5z3  
assignment of interest 权益转让 F%>`?NG+c  
assignment of letters patent and trade mark 专利证书及商标转让 4I^8f||b_  
assignment of property 物业转让;物业转让书 C!}9[X!7@:  
assignment right 转让权 u|]`gsFZ\  
assignor 转让人 %t\ ~3pw=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ~!{y3thZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZJ|'$=lR  
associate member 附属会员 > H(o=39s  
associated body corporate 相联法人团体 7cJh^M   
associated company 相联公司;联属公司 w(Hio-l=  
associated corporation 相联法团 42mZ.,<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _l;$<]re\k  
公认会计师公会〔英国〕 E<XrXxS1O  
Association of Futures Exchange Brokers 香港期货经纪协会 T.p:`}Ma  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j:6VWdgq  
association of underwriters 承保人组织 )w++cC4/5  
assumption of control 接管 :=K <2  
assurance 担保;保险;转易;转易书 k3B-;%3I;  
assurance of interest 权益的转易 ;J3 (EB  
at 19XX price 按一九XX年价格计算 t!,GI&  
at a discount 按赔价计算;按贴水价格计算;打折扣 nJ-U*yz  
at a premium 按溢价计算;按升水价格计算 x#_0 6  
at call 通知付款;按通知 [Vaw$c-+[y  
at constant market price 按固定市价计算 6:vdo~  
at constant price 按固定价格计算 Xm! ;  
at cost 按成本计算 WMLsKoby  
at current market price 按当时市价计算;按现时市价计算 N^{+1u7  
at current price 按当时价格计算;按现时价格计算 ,HLgb}~  
at factor cost 按要素成本计算;按生产要素成本计算 J_Pb R b  
at money-of-the-day price 按付款当日价格计算 >'X[*:Cx  
at or better 按指定或较佳价位〔买卖指令〕 9xm'0 '  
at par 按面值计算;平价 d2e4=/ A%  
at sight 见票即付 Zr.6J*&!  
at the close 按收市盘 `upxM0gc  
at the opening 按开市盘 <..|:0Q&~  
attestation 见证;见证条款 _<i*{;kR6  
at-the-money option 平价期权 # U j~F  
attorney 受权人;受托代表人 7xmif YC  
attornment 新拥有人承认书 #c:b8rw  
attributable profit 可归属利润 ;,yjkD[mWE  
attributable share value 可归属股份价值 _ X* A  
Auckland Stock Exchange 奥克兰证券交易所 L'?0*t  
auction 拍卖 =icynW^Fr  
auctioneer 拍卖商 z3:tSjF  
audit 审计;核数  e ):rr*  
Audit Commission 审计署 B:Xmc,|,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7#BU d/  
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.:Z:w6$  
audit review 帐目审查 b0_Ih6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $h( B2  
audited account 审计帐目;经审计的帐目 "2'pS<|  
audited annual account 经审计的周年帐目 PV_q=70%T  
audited balance sheet 经审计的资产负债表 w_hGWpm  
auditor 核数师;核数主任;审计师 7FiQTS B:  
auditor's certificate 核数师证明书;审计师证明书 Tp7slKc0p  
auditor's report 核数师报告;审计师报告 41[1_p(  
Aussie bond 澳元债券 xrPC  
austerity budget 紧缩预算  qg+bh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p7pJ90~E  
Australia All Ordinaries Index 澳洲所有普通股票指数 (wRJ"Nwu  
Australian Dollar [AUD] 澳元 cKKl\g@}  
Australian Options Market 澳大利亚期权市场 lp;= f  
Australian Securities Commission 澳洲证券事务监察委员会 D!oELZ3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +w]KK6  
Australian Stock Exchange 澳大利亚证券交易所 9 ZD4Gv   
Austrian Schilling [ATS] 奥地利先令 Cd"iaiTD0  
authentication 认证;鉴证 XPt<k&o1,  
authority to purchase 委托购买证;委购书 Do&/+Ssnu  
authorization 认可;核准;授权;授权书 PnKgUJoa0  
authorization by direction 指示授权 _26<}&]b*  
authorization by instruction 指令授权 =R  <X!@  
authorization by warrant 令状授权 /T_ G9zc  
authorization of unit trust 单位信托的认可 c= }#8d.  
authorized agent 指定代理人 LZB=vc|3/  
authorized capital 法定资本 O*ql!9}E{  
authorized clerk 出市员 8sG0HI$f+  
authorized dealer 认可交易商 oe8sixZ[  
authorized financial institution 认可财务机构 L/VlmN_v>s  
authorized fund 认可基金 $C;)Tlh  
authorized fund house 获授权的基金公司;认可基金公司 dSkW[r9Z%l  
authorized institution 认可机构 E?z~)0z2`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^at X/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 cN5,\I.  
authorized insurer 获授权保险人;获认可承保人 9y~5@/3 2R  
authorized investment 特准投资项目 nKzS2 u=:Y  
authorized person 获授权人 @,Iyn<v{B  
authorized representative 获授权代表 `bJ+r)+5  
authorized share capital 法定股本 & bwhD.:=  
automated quotation system 自动报价系统 ; SS/bS|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #0WGSIht<  
自动交易系统〔香港期货交易所有限公司〕 Jmp%%^  
automatic adjustment mechanism 自动调整机制 /*+P}__k  
automatic adjustment system 自动调整系统 _U"9#<  
Automatic Clearing House 自动票据交换所 : ;nvqbd  
automatic exchange rates accumulation system 自动化汇率累集系统  J(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $#k8xb  
automatic teller machine [ATM] 自动柜员机 ]d}U68$T+  
autopay 自动转帐 %`cP|k  
available assets 可用资产 B3lP#ckh  
available fiscal reserve 现存财政储备 m;S!E-W  
available profit 可用利润 avb'J^}f  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 O{^ET:K@  
average 平均;平均数;海损 k-$5H~(PZ  
average basic salary 平均基本薪金 LtxeT .  
average consumer expenditure 平均消费开支;一般消费开支 vt`V<3  
average cost 平均成本 cF[L6{Oe  
average cost of land production 增辟土地平均成本 FC:+[.fi  
average daily turnover 平均每日成交额 R*l#[D5A  
average daily wage rate 平均每日工资率 3:XF7T  
average expenditure pattern 平均开支模式 7ktSj}7W]  
average growth rate 平均增长率 W?n)IBj8  
average net fixed assets 固定资产平均净值 Vg 6/1I  
average of relatives 相对价格平均数 tf VK  
average price 平均价格 INd:_cT4l  
average propensity to consume 平均消费倾向;一般消费倾向 g8JO/s5xV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Lad8C  
average rate 平均率 xIN&>D'|N  
average revenue 平均收入;平均收益 vnNX)$f  
average stock 平均库存;平均存货 P9Yw\   
average yearly rent 平均年租 0~(K@U>#  
avoidance of double taxation 避免双重课税 YTc X4cC  
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 ^/0c`JG!x  
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