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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: -xDGH  
A share A股;甲类股份 3plzHz,x  
abatement of tax 减税;减扣免税额 %d>=+Ds[  
ABN AMRO Bank N.V. 荷兰银行 7_mw%|m6@  
above-the-line expenditure 线上项目支出;经常预算支出 ,Td!|~I|j6  
above-the-line receipt 线上项目收入;经常预算收入 sM?MLB\Za  
ABSA Asia Limited 南非联合亚洲有限公司 o_D?t-XH  
absolute change 绝对数值变更 6C]1Q.f;  
absolute expenditure 实际开支 zSSB>D  
absolute guideline figure 绝对准则数字 GA?87N  
absolute interest 绝对权益 m"fNK$_d  
absolute order of discharge 绝对破产解除令 20iq2  
absolute profit margin 绝对利润幅度 Ircp``g  
absolute value 实值;绝对值 \z$p%4`E@  
absolutely vested interest 绝对既得权益 8ZKo_I\  
absorbed cost 已吸收成本;已分摊成本 ewfP G,S  
absorption 吸收;分摊;合并 {e[c  
absorption rate 吸收率;摊配率;分摊率 DWID$w  
ACB Finance Limited 亚洲商业财务有限公司 phn9:{TI  
acceptable form of reciprocity 合理的互惠条件 8g:;)u4$P  
acceptable rate 适当利率;适当汇率 8 XICF  
acceptance agreement 承兑协议 xZQg'IT  
acceptance for honour 参加承兑 *+\S yO  
acceptor 承兑人;接受人;受票人 "=+ 7-`  
acceptor for honour 参加承兑人 md q;R*`  
accident insurance 意外保险 ;Ww7"-=sw  
Accident Insurance Association of Hong Kong 香港意外保险公会 (d<4"!  
accident insurance scheme 意外保险计划 j~+>o[c  
accident year basis 意外年度基准 ;w%*M}`5  
accommodation 通融;贷款 T[sDVkCbxf  
accommodation bill 通融票据;空头票据 5Pd"h S  
accommodation party 汇票代发人 e89Xb;;w  
account balance 帐户余额;帐户结余 #F*1V(!  
account book 帐簿 B?)@u|0  
account collected in advance 预收款项 ']>Mp#j  
account current book 往来帐簿 9(L)&S{4K  
account of after-acquired property 事后取得的财产报告  wAz&"rS  
account of defaulter 拖欠帐目 g*F'[Z."  
account payable 应付帐款 K\$J4~EtG  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?APe R,"V  
account receivable 应收帐款 Tzn tO9P+  
account receivable report 应收帐款报表 Cf:#( D  
account statement 结单;帐单;会计财务报表 V`RNM%Y  
account title 帐户名称;会计科目 GN0`rEh  
accountant's report 会计师报告 PIWux {  
Accountant's Report Rules 会计师报告规则 ]b=P=  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .p=sBLp8  
Accounting Arrangements 《会计安排》 m@Qt.4m%g  
accounting basis 会计基础 GHHav12][  
accounting by Official Receiver 破产管理署署长呈交的帐目 2Y>~k{AN%  
Accounting Circular 《会计通告》 ]a! xUg!S  
accounting class 会计类别  (:";i&  
accounting date 记帐日期;会计结算日期 X5khCL Hi  
accounting for money 款项核算 oh KCdT~  
Accounting Officer 会计主任 (lGaPMEU}  
accounting period 会计报告期;会计期 {XW Z<OjG  
accounting policy 会计政策;会计方针 !j\" w p  
accounting practice 会计惯例 js8{]04y  
accounting principle 会计准则 yY&3p1AxW]  
accounting record 会计记录 w~ ;I7:  
accounting report 会计报告 2<][%> '  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (^5 7UmFv]  
Accounting Society of China 中国会计学会 t2V0lyeL  
accounting statement 会计报表 <97d[/7i  
accounting system 会计制度;会计系统 h8Xg`C\  
accounting transaction 会计事项;帐务交易 !bD@aVf?5  
accounting treatment 会计处理 A#W?2k9  
accounting year 会计年度 Zo}y(N1K}  
accretion 增值;添加 ErT{(t7  
accrual 应计项目;应累算数目 DEw8*MN  
accrual basis 应计制;权责发生制 {\z({Wlb]  
accrual basis accounting 应计制会计;权责发生制会计 % ',F  
accrue 应累算;应计 _6k*'aT~FK  
accrued benefit 应累算利益 `g_"GE  
accrued charges 应计费用 c=[O `/f  
accrued cumulative preference share dividend 应累算的累积优先股股息 &I({T`=  
accrued expenses 应累算费用 Cv*x2KF G  
accrued interest payable 应付利息;应计未付利息 [<,~3oRu  
accrued interest receivable 应收利息;应计未收利息 Y9=(zOqv  
accrued right 累算权益 *1'`"D~  
accruing profit 应累算的利润 y')RT R{>M  
accumulated fiscal reserve 累积财政储备 ?+t1ME|  
accumulated profit 累积利润;滚存溢利 9~0^PzTA  
accumulated reserve 累积储备 Ka|eFprS  
accumulation of surplus income 累积收益盈余 pCu!l#J  
acquired assets 既得资产 +'G0{;b  
acquisition 收购;购置;取得 H3H_u4_?SE  
acquisition cost 购置成本 ?,=f\Fz!  
acquisition expenses 购置费用 J@ L9p46,  
acquisition of 100% interest 收购全部股权 ;oNhEB:F  
acquisition of control 取得控制权 &(a(W22O  
acquisition of fixed assets 购置固定资产 : 5U"XY x@  
acquisition of shell “买壳” BYM3jXWi0v  
acquisition price 收购价 &5%dhc4&!&  
act of God 天灾 Dw2Q 'E  
acting partner 执事合伙人 ya -i^i\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 T'#!~GpB  
active partner 积极参与的合伙人 /U$8TT8+-  
active trading 交投活跃 =1oNZKBP  
actual circulation 实际流通 !$g+F(:(c  
actual cost 实际成本 >az;!7~cD  
actual expenditure 实际开支;实际支出 RkuuogZ  
actual income 实际入息;实际收入;实际收益 i1oKrRv  
actual market 现货市场 6] z}#"  
actual price 现货价;实际价格 [Qdq}FYr  
actual profit 实际利润 qUo-Dq>  
actual quotation 实盘;实际价位;实际报价 {C^@Q"I  
actual year basis 按实际年度计算 + q''y  
actuals 实货 r,N[)@  
actuarial investigation 精算调查 .9|u QEL  
actuarial principle 精算原则 >J=<bhR  
actuarial report 精算师报告 p\bFdxv#  
Actuarial Society of Hong Kong 香港精算学会 Q0{z).&\(e  
actuarial valuation 精算师估值 [<wbbvXR  
actuary 精算师 R[1BfZ6s  
ad referendum agreement 暂定协议;有待覆核的协定 -@IL"U6  
ad valorem duty 从价税;按值征税 plV7+?G  
ad valorem duty system 从价税制 !7U\J]  
ad valorem fee 从价费 m= b~i^@  
ad valorem tariff 从价关税 cUK\x2  
additional allowance 额外免税额 2N~ E' 25  
additional amount for unexpired risk 未过期风险的额外款额 hxC!+ArVe  
additional assessable profit 补加应评税利润 y1BgK>R  
additional assessment 补加评税 2 [!Mx&^  
additional commitment 额外承担 =!ac7i\F  
additional commitment vote 额外承担拨款 l[/q%Ca'>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -)<m S  
additional dependent parent allowance 供养父母额外免税额 "L3Xd][  
additional provision 额外拨款 u8OxD  
additional stamp duty 附加印花税 3D)b*fPc  
additional tax 补加税罚款;补加税款 `ycU-m==  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~4)Y#IxL  
adjudged bankrupt 被裁定破产 PM4>ThQ  
adjudicated bankrupt 裁定破产人 w}M3x^9@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2[dIOb4b  
adjudication of bankruptcy 裁定破产;宣告破产 oA~4p(  
adjudication of insolvency 裁定无力偿还债务 b4 hIeBI\  
adjusted actual 经调整的实数;调整后的实数 c6b0*!D"}  
adjusted current assets 经调整的流动资产;调整后的流动资产 4w{-'M.B  
adjusted figure 经调整的数字;调整后的数额 98*x 'Wp  
adjusted liabilities 经调整的负债;调整后的负债 CtT~0Y|  
adjusted loss 经调整的亏损;调整后的亏损 ]0D9N"  
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 pIVq("&  
adjusted profit 经调整的利润;调整后的利润 2z98 3^  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^t78jfl  
adjusted value 经调整的价值;调整后的价值 JJl7JwSTW  
adjustment 调整;修订;理算〔保险〕 ):bu;3E  
adjustment centre 调剂中心 JCQ:+eqt  
adjustment lag 调整过程的时间差距;调整时差 " >6&+^BN'  
adjustment mechanism 调整机制 O}gX{_|6  
adjustment of loss 亏损调整 PZ34*q  
adjustment process 调整过程;调整程序 3C"_$?y"  
adjustment range 调整幅度 B <+K<,S  
administered exchange rate 受管制汇率 0yHjrxc$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m1e b8yX  
administration expenses 行政费用 \ $;~74}  
administration fee 手续费;行政费 k,X74D+  
administration in bankruptcy 破产管理 lA{(8sKN  
administration order 遗产管理令 Igjr~@ #  
administrator 管理人;遗产管理人 y`b\;kd  
administrator of the estate 遗产管理人 /{DaPqRa  
admission of debt 债项承认书 ,U%=rfB~  
admission of proof 接纳债权证明 0 [i+  
advance 放贷款项;垫付款项;预支款项;预付款项 +a]j[#  
advance account 暂支帐目;预付款帐户 u)7 ]1e{  
advance compensation 预付补偿金  N ?+eWY  
advance from shareholder 股东垫款 ]xR4->eix  
advance pending reimbursement 预支以待日后付还 XOxB (0@  
advanced economy 先进经济体系 > tEK+Y|N}  
advancement 预付;预付财产 rB evVc![  
advances warrant 垫款令 lf8xL9v  
advancing 贷出 !~d'{sy6  
adverse balance 逆差 (zmNa}-  
adverse exchange 逆汇 kZK//YN#  
advertisement addressed to shareholders 在报章刊登的致股东通告 taCCw2s-8*  
advice for collection 托收通知书 0IFlEe[>#  
advice of drawing 提款通知书;汇票通知书 cno;>[$  
advice of payment 付款通知 h^d\xn9GT#  
Advisory Committee [Securities and Futures Commission] 7O461$4v  
谘询委员会〔证券及期货事务监察委员会〕 "!a`ygqpT  
Advisory Committee on Diversification 经济多元化谘询委员会 fqX~xp  
affidavit 誓章;遗产申报誓章 !a4cjc(  
affidavit of no receipt 述明无收款的誓章 C.HYS S  
affiliate 联号;联营公司;附属公司 1$OVe4H1  
affiliated company 附属公司;联号;联营公司 /u ?9S/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {,F/KL^u  
affordability 负担能力 fD(7F N8  
African Development Bank [AfDB] 非洲开发银行 nF j-<!  
after-acquired property 事后取得的财产 !Y|8z\ Q  
after-hours dealing 市后交易 Q!x`M4   
after-tax profit 税后盈利;税后利润;税后溢利 GY7s  
agency agreement 代理协议 .d e  
agency expenses 代理机构的开支 hU)'OKe  
agency fee 代理费 bHJoEYY^  
Agency Law 《代理法》 Y.9~Bo<<r  
agent 代理人;承销人 [88{@)  
agent of company 公司代理人 u6p5:oJj,  
agent's fee 代理人费;经纪费 `11#J;[@G  
aggregate 总计;总数;总体数字 7y;u} 1  
aggregate amount 总款额;总额 } m6\C5  
aggregate assets and liabilities 总体资产与负债 +.wT 9kFcc  
aggregate at constant price 按固定价格计算的总体数字 Wk,6) jS=}  
aggregate demand 总需求 [5!'ykZ  
aggregate gross position 总持仓量 &8waih(|  
aggregate limit 总限额 mHHzCKE,  
aggregate of salaries tax 合计薪俸税 M`bL5J;  
aggregate performance 总体表现;总体业绩 d>;2,srUf  
aggregate supply 总体供应 >j) w\i  
aggregate surplus 总盈余 2@4x"F]U;  
aggregate total 整体总额 Q QT G9s  
aggregate value 总值;合计价值 E;xMPK$  
aggregated basis 合计基准  A<2I!  
aggregated net chargeable income 合计应课税入息实额 .E#<fz  
aggregation 合并计算;合计;总和 @Mzz2&(d U  
aggregation of incomes of husband and wife 夫妇入息合并计算 N:OD0m%`)  
aggregation of property 财产的总和 &7fY_~)B  
agio 差价;贴水 [4ee <J  
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》 'qdg:_L"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^t`f1rGR  
《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》 C(xqvK~p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1Jl{1;c  
《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》 `(!W s\:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \Oz,Qzr|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 x3gwG)Sf  
agreement for a settlement 授产协议 m**0rpA  
agreement for assignment 转让协议 o*-h%Z.  
agreement for sale 售卖协议;买卖协议 ^=Q8]W_*  
agreement for sale and purchase 买卖协议 lt{lHat1  
agreement for the payment of interest 支付利息协议 E!dz/.  
agreement for the repayment of money 还款协议 :jBZK=3F>  
agreement of reinsurance 再保险协议 \5t`p67Ve_  
Agricultural Bank of China 中国农业银行 ;gEp!R8  
air passenger departure tax 飞机乘客离境税 W]Y@WKeT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $Z,i|K;  
airport tax 机场税 A*rZQh b[  
alcohol duty 酒精税 -l\~p4U  
alienation 让与;让渡;转让 Hde]DK,d  
alimony 生活费;赡养费 :!(YEF#}  
All Ordinaries Index [AOI] 所有普通股指数 Q^*G`&w,  
all risks 全险;综合险 y>>vGU;  
All Sales Record for Stock Market 《股票市场成交报告》 ?@3#c  
Allied Capital Resources Limited 新联财务有限公司 N-X VRuv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g@<sU0B  
allocation letter 拨款信件 ?H y%ULk  
allocation of fund 分配款项;预留款项 ;3 G~["DA  
allocation of profit 利润分配;溢利分配 ]|Ow_z8 O  
allocation warrant 拨款令 n33JTqX  
allotment 分配;配股 [u/zrpTk  
allotment notice 股份配售通知;配股通知 >{j,+$%kp  
allotment of shares 股份分配 -Pqi1pj]  
allowable 可获宽免;免税的 C<r(-qO{5  
allowable business loss 可扣除的营业亏损 A)hq0FPp  
allowable expenses 可扣税的支出 /1IvLdPIu  
allowance 免税额;津贴;备抵;准备金 fn1 ?Qp|  
allowance for debts 债项的免税额 QN)/,=#  
allowance for depreciation by wear and tear 耗损折旧免税额 70'} f  
allowance for funeral expenses 殡殓费的免税额 ` (7N^@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \?bwm&6+r  
allowance for repairs and outgoings 修葺及支出方面的免税额 3C> 2x(]M  
allowance to debtor 给债务人的津贴 aEcktg6h  
alteration of capital 资本更改 =nJOaXR0  
alternate trustee 候补受托人 c+@d'yR  
amalgamation 合并 di-O*ug  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &eThH,w$2  
ambit of charges 征税范围;收费范围 "WF( 6z#  
amended valuation 经修订的估值 <bEN8b  
American Commodities Exchange 美国商品交易所 a"`g"ZRx  
American Express Bank Limited 美国运通银行 ?D RFsA  
American Stock Exchange 美国证券交易所 Y&?|k'7  
amortization 摊销 xaGVu0q  
amount due from banks 存放银行同业的款项 DePV,.  
amount due from banks abroad 存放海外银行同业的款项 SRA|7g}7W  
amount due from holding companies 控股公司欠款 #2_o[/&}x@  
amount due from local banks 存放本港银行同业的款项 K!IF?iell  
amount due to banks 银行同业的存款 l(h;e&9x  
amount due to banks abroad 海外银行同业的存款 xT_fr,P  
amount due to holding companies 控股公司存款 uS! 35{.>  
amount due to local banks 本港银行同业的存款 Y0/jH2n  
amount due to outport banks 外埠银行同业的存款 S1}1"y/  
amount for note issue 发行纸币的款额 ?;0nJf  
amount of bond 担保契据的款额 .nj?;).  
amount of consideration 代价款额 xFsB?d  
amount of contribution 供款数额 !A'`uf4u  
amount of indebtedness 负债款额 w?V[[$  
amount of principal of the loan 贷款本金额 tz\+'6NpOb  
amount of rates chargeable 应征差饷数额 8w{#R{w  
amount of share capital 股本额 s,UN'~e1  
amount of sums assured 承保款额 jjS{q,bo  
amount of variation 变动幅度 "TBQNWZ  
amount of vote 拨款数额 Rxvd+8FF  
amount payable 应付款额 jMz1s%C  
amount receivable 应收款额 88tFB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O84v*=uA  
analysis 分析 ]MqH13`)A  
ancillary risk 附属风险 Q|j@#@O1  
annual account 周年帐目;周年帐目报表;年度决算;年结 <F#*:Re_y  
annual accounting date 年结日期 L}e"nzTE6I  
annual allowance 每年免税额;年积金;年度津贴;年津 Dyouk+08x  
annual balance 年度余额 Vq\..!y  
annual disposable income 每年可动用收入 3<zTkI  
annual estimates 周年预算 X/`#5<x  
annual fee 年费 RvyBg:Aj5  
annual general meeting 周年大会 I{?E/Sc  
annual growth rate 年增率;每年增长率 4pfix1F g  
annual long-term supplement 长期个案每年补助金 AhbT/  
annual pensionable emolument 可供计算退休金的年薪 *O(/UVuD\  
annual report 年报 )AnlFO+V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "W_jdE6v  
annual return 周年报表;周年申报表;每年报税表格 O]Ry3j  
Annual Return Rules 《周年报表规则》 Q !RVD*(  
annual review of consumer prices 每年消费物价回顾 |g?/~%7  
annual roll-forward basis 逐年延展方式 ;G%wc!  
annual salary 年薪 6yu*a_  
annual statement 年度报表;年度决算表 JGSk4  
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 -~<q,p"e  
annuitant 年金受益人 X5L(_0?F1  
annuity 年金 PNxVW  
annuity contract 年金合约 LRCS)UBY(.  
annuity on human life 人寿年金 sO{0hZkc  
antecedent debt 先前的债项 ZyS;+"  
ante-dated cheque 倒填日期支票 Cdt,//xrz  
anticipated expenditure 预期开支 86^ZYh  
anticipated net profit 预期纯利 '&pf  
anticipated revenue 预期收入 !dbA (  
anti-inflation measure 反通货膨胀措施 `G ;Lz^  
anti-inflationary stance 反通货膨胀立场 3I>S:|=K  
apparent deficit 表面赤字 j;AzkReb  
apparent financial solvency 表面偿债能力 vHI"C %  
apparent partner 表面合伙人 I(?|Ox9"?  
application for personal assessment 个人入息课税申请书 9?}rpA`P  
application of fund 资金应用  &aevR^f+  
application to release as liquidator and to destruct the books of accounts and documents XftJ=  *  
申请免除清盘人职务及毁灭帐簿与文件 G"U>fwFuK  
appointed actuary 委任精算师 WfTdD.Xx  
appointed auditor 委任核数师;委任审计师 d,oOn.n&  
appointed trustee 委任的受托人 W kDn  
appointer 委任人 ];b!*Z  
apportioned pro rata 按比例分摊 k9_VhR|!  
apportionment 分配;分摊 ~kj(s>xP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z W" 3K  
apportionment formula 分摊方程式 #hE3~+ i  
apportionment of estate duty 遗产税的分摊 ?^yh5   
appraisal 估价;评估 K&D}!.~/  
appreciable growth 可观增长 Y8`))MeD  
appreciable impact 显着影响 e\ l,gQP  
appreciable increase 可观增长 "mP*}VF  
appreciation 增值;升值 ' ! UF&  
appreciation against other currencies 相对其他货币升值 L1Cn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oVEr{K)  
appreciation tax 增值税 2GD mZl  
appropriation 拨款;拨用;拨付 }_kI>  
appropriation account 拨款帐目 [>J~M!yu:r  
Appropriation Bill 拨款法案 l LD)i J1  
appropriation-in-aid system 补助拨款办法 Acq>M^E3  
approved assets 核准资产 Etr8lm E  
approved basket stock 认可一篮子证券 Wse*gO  
approved budget 核准预算 %`\3V {2*  
approved charitable donation 认可慈善捐款 kG;\i  
approved charitable institution 认可慈善机构 w7t"&=pF7  
approved currency 核准货币;认可货币 )V$!  
approved estimates 核准预算 #PLB$$  
approved estimates of expenditure 核准开支预算 ,md7.z]U~  
approved overseas insurer 核准海外保险人 kJ<Xq   
approved overseas trust company 核准海外信托公司 9uq+Ve>  
approved pooled investment fund 核准汇集投资基金 CTbhwY(/  
approved provident fund scheme 认可公积金计划 p4t!T=o/  
approved provision 核准拨款 d$pf[DJQo  
approved redeemable share 核准可赎回股份 7E75s)KH  
approved regional stock 认可地区性证券 hPXVPLm7I  
approved retirement scheme 认可退休金计划 p:Ld)U*  
approved subordinated loan 核准附属贷款 $:gSc &mx  
arbitrage 套戥;套汇;套利 SSsQu^A  
arbitrageur 套戥者;套汇者 !q6V @&  
arbitrary amount 临时款项 AGJ=de.  
arrangement 措施;安排;协定 l[\,*C  
arrears 欠款 ,Qi|g'a  
arrears of pay 欠付薪酬 g@6X|W5,J  
arrears of revenue 逾期未收税款;逾期未收的帐项 X3=Jp'p$h  
articles of association 组织章程;组织细则;组织章程细则 ZNC?Ntw  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [@)z$W  
ascertainment of profit 确定利润 , a_{ Y+  
"Asia Clear" “亚洲结算系统” J!fc)h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^s2-jkK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A&lgiR*ObT  
Asian Development Fund [ADF] 亚洲发展基金 ' /<b[  
Asian dollar bond 亚洲美元债券 sd@gEp)L  
Asian dollar market 亚洲美元市场 <QW1fE  
Asian dollar rate 亚洲美元利率 |&RX>UW$W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t5v)6|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;s B:s9M  
asked price 沽盘;喊价;索价;卖方报价 i~s9Ot  
assessable income 应评税入息 E?h2e~ ,]  
assessable loss 应评税亏损 DHNii_w4v  
assessable profit 应评税利润 Sfa m=.l  
assessable value 应评税值 iGeT^!N  
assessed profit 估定利润 "KE38`NL  
assessed value 经评估价值 +ET  
assessment 评税;评定;估价;评税单 )qP{X,Uf  
assessment number 评税编号;估价编号 G@<lwnvD*J  
assessment of additional tax 补加税评税 Ihq@|s8  
assessment of performance 业绩评估;实绩评价 nMdN$E  
Assessor 评税主任 nV xMo_  
asset price bubbles 资产价格泡沫 FITaL@{c  
asset-backed securities 具资产保证的证券 lLFBop  
assets accretion 资产增值 o^"3C1j  
assets and liabilities 资产与负债 ggsi`Z{j?  
assets betterment statement 资产递增表;资产改进表 M9jo<+  
assets lending 实物放款;有抵押贷款 YM* 6W?  
assets of the company passing on the death 死者去世时转移的公司资产 <RVtLTd/  
assets pledged as security for liabilities 用作负债抵押的资产 } 9s  
assets portfolio 资产投资组合 A*U'SCg(G  
assets price 资产价格 R9-JjG2v  
assets quality 资产质素 : It W|  
assets realization 资产变现 D!T4k]^  
assets refinancing arrangement 资产再集资安排 JG4*B|3  
assets securitization 资产证券化 Y[]+C8"O  
assets situated outside Hong Kong 在香港以外地方的资产 $D\l%y/C  
assets stripping 削减资产;拆卖资产 <Jrb"H[ T"  
assets value 资产值 &j@J<*k  
assignee 承让人 GJ_)Cl+5E  
assignment 转让;转让书;转让契 Ns= b&Uyc  
assignment of interest 权益转让 6$<o^Ha*R  
assignment of letters patent and trade mark 专利证书及商标转让 17]31  
assignment of property 物业转让;物业转让书 v/+}FS=  
assignment right 转让权 O36r ,/X  
assignor 转让人 v!hs~DnUZ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Q~!hr0 ZR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 CuO*>g^K[  
associate member 附属会员 |(v=1#i  
associated body corporate 相联法人团体 pyJOEL]1F  
associated company 相联公司;联属公司 m_I$"ge  
associated corporation 相联法团 NKhR%H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (NN14  
公认会计师公会〔英国〕 RAQ;O  
Association of Futures Exchange Brokers 香港期货经纪协会 Cwf$`?|W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >Io7h#[u  
association of underwriters 承保人组织 at]Q4  
assumption of control 接管 wggHUr(g,  
assurance 担保;保险;转易;转易书 :!!`!*!JH  
assurance of interest 权益的转易 n$Fm~iPo,  
at 19XX price 按一九XX年价格计算 8'Bl=C|0X  
at a discount 按赔价计算;按贴水价格计算;打折扣 o"M^ sKz47  
at a premium 按溢价计算;按升水价格计算 Xb]?/7 X  
at call 通知付款;按通知 iB`]Z@ZC  
at constant market price 按固定市价计算 8%f! X51  
at constant price 按固定价格计算 x%ag.g2I  
at cost 按成本计算 :FpBz~!a  
at current market price 按当时市价计算;按现时市价计算 JlGD.!`  
at current price 按当时价格计算;按现时价格计算 u$p|hd d  
at factor cost 按要素成本计算;按生产要素成本计算 6mpUk.M"  
at money-of-the-day price 按付款当日价格计算 >&Q. .`q  
at or better 按指定或较佳价位〔买卖指令〕 tKGsrgoV  
at par 按面值计算;平价 >*xzSd? \  
at sight 见票即付 zN JyF;3  
at the close 按收市盘 Y!$ z7K  
at the opening 按开市盘 ]3jH^7[?  
attestation 见证;见证条款 CoXL;\  
at-the-money option 平价期权 i>zyn-CuW  
attorney 受权人;受托代表人 bl-s0Ax-  
attornment 新拥有人承认书 o?+e_n=  
attributable profit 可归属利润 ' qS!n  
attributable share value 可归属股份价值 .tsB$,/  
Auckland Stock Exchange 奥克兰证券交易所 nDw9  
auction 拍卖 1V?)zp  
auctioneer 拍卖商 C YKGf1;If  
audit 审计;核数 4FdH:os  
Audit Commission 审计署 l= S_#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E |3aiC,5  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Xrn~ ]P7  
audit review 帐目审查 =ab}.dWC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7}.(EZ0  
audited account 审计帐目;经审计的帐目 \Da$bJ  
audited annual account 经审计的周年帐目 (@ sKE  
audited balance sheet 经审计的资产负债表 z# B) b5  
auditor 核数师;核数主任;审计师 =@l5He.]&  
auditor's certificate 核数师证明书;审计师证明书 3$;v# P$%N  
auditor's report 核数师报告;审计师报告 vdzC2T  
Aussie bond 澳元债券 QNEaj\   
austerity budget 紧缩预算 C( ;7*]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 y&]D2"I  
Australia All Ordinaries Index 澳洲所有普通股票指数 >UH=]$0N  
Australian Dollar [AUD] 澳元 { Y|h;@j$  
Australian Options Market 澳大利亚期权市场 '/\@Mc4T  
Australian Securities Commission 澳洲证券事务监察委员会 MnO,Cd6{%d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T$06DS  
Australian Stock Exchange 澳大利亚证券交易所 +>.plvZhu  
Austrian Schilling [ATS] 奥地利先令 .i"v([eQ  
authentication 认证;鉴证 ?6p6OB  
authority to purchase 委托购买证;委购书 \u2K?wC  
authorization 认可;核准;授权;授权书 \_!FOUPz(  
authorization by direction 指示授权 oZ& ns!#  
authorization by instruction 指令授权 .hg<\-:_  
authorization by warrant 令状授权 fg8V6FS  
authorization of unit trust 单位信托的认可 9HLn_|yU  
authorized agent 指定代理人 022YuqL<v  
authorized capital 法定资本 _R1UEE3M  
authorized clerk 出市员 EX>>-D7L  
authorized dealer 认可交易商 GMiWS:`;v`  
authorized financial institution 认可财务机构 cG ^'Qm  
authorized fund 认可基金 ?BLd~L+  
authorized fund house 获授权的基金公司;认可基金公司 M%6{A+(  
authorized institution 认可机构 T>L6 X:d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #V~r@,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j@ =n|cq  
authorized insurer 获授权保险人;获认可承保人 k^ID  
authorized investment 特准投资项目 qwVpGNc45  
authorized person 获授权人 Q=>@:1=  
authorized representative 获授权代表 7';PI!$  
authorized share capital 法定股本 f? ko%c_p  
automated quotation system 自动报价系统 p+yU!Qj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K uFDkT!  
自动交易系统〔香港期货交易所有限公司〕 Hk.+1^?%  
automatic adjustment mechanism 自动调整机制 C}W/9_I6Uo  
automatic adjustment system 自动调整系统 Imi_}NB+  
Automatic Clearing House 自动票据交换所 j!jZJD  
automatic exchange rates accumulation system 自动化汇率累集系统 ("IRv>} 0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9jJ&QACn  
automatic teller machine [ATM] 自动柜员机 b vUYLWzS  
autopay 自动转帐 Cee?%NaTS  
available assets 可用资产 ^ zo"~1  
available fiscal reserve 现存财政储备 l |\Q~ D!o  
available profit 可用利润 Tb~(?nY5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 &Du!*V4A  
average 平均;平均数;海损 I~#'76L[  
average basic salary 平均基本薪金 \{abyi;  
average consumer expenditure 平均消费开支;一般消费开支 7GE.>h5  
average cost 平均成本 ~ ]o .Mv a  
average cost of land production 增辟土地平均成本 Qt!l-/flh  
average daily turnover 平均每日成交额 &OWiA;e?f  
average daily wage rate 平均每日工资率 8 =J6{{E  
average expenditure pattern 平均开支模式 _ @ \  
average growth rate 平均增长率 E!jM&\Zj  
average net fixed assets 固定资产平均净值 idGM%Faur  
average of relatives 相对价格平均数 "y>l2V,4j%  
average price 平均价格 .:$%3#N$(Y  
average propensity to consume 平均消费倾向;一般消费倾向 eK4\v:oG1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 IO|">a6  
average rate 平均率 a?&oOQd-iP  
average revenue 平均收入;平均收益 *H:;pI WP  
average stock 平均库存;平均存货 l}Jf;C*j1z  
average yearly rent 平均年租 E^Q|v45d  
avoidance of double taxation 避免双重课税 >qCUs3}C{*  
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 |"vqM)V$  
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