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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: Rz*%(2Vz  
A share A股;甲类股份 M)Ogb '@#  
abatement of tax 减税;减扣免税额 0&c12W|B<L  
ABN AMRO Bank N.V. 荷兰银行 0'VwObq  
above-the-line expenditure 线上项目支出;经常预算支出 {@B<$g   
above-the-line receipt 线上项目收入;经常预算收入 3mr9}P9;  
ABSA Asia Limited 南非联合亚洲有限公司 >(~; V;  
absolute change 绝对数值变更 '1/uf;OXIH  
absolute expenditure 实际开支 NWb,$/7T  
absolute guideline figure 绝对准则数字 O8 k$Uc  
absolute interest 绝对权益 1_XdL?h#o  
absolute order of discharge 绝对破产解除令 H.!M_aJH  
absolute profit margin 绝对利润幅度 Sf lHSMFw  
absolute value 实值;绝对值 b_cD >A  
absolutely vested interest 绝对既得权益 0u -'{6  
absorbed cost 已吸收成本;已分摊成本 Jr 9\j3J{  
absorption 吸收;分摊;合并 & 7JCPw  
absorption rate 吸收率;摊配率;分摊率 95?$O~I  
ACB Finance Limited 亚洲商业财务有限公司 gbQrSJs!Zh  
acceptable form of reciprocity 合理的互惠条件 5BTQJa  
acceptable rate 适当利率;适当汇率 4 K)P Yk  
acceptance agreement 承兑协议 CXvL`d"  
acceptance for honour 参加承兑 lE$X9yIt  
acceptor 承兑人;接受人;受票人 60^dzi!vs  
acceptor for honour 参加承兑人 Dgp"RUP  
accident insurance 意外保险 QTtcGU  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^MQ7*g6o  
accident insurance scheme 意外保险计划 lN{-}f;TN  
accident year basis 意外年度基准 /m.6NVu7  
accommodation 通融;贷款 a:v&pj+|<  
accommodation bill 通融票据;空头票据 %k5^n0|*  
accommodation party 汇票代发人 <|s|6C  
account balance 帐户余额;帐户结余 vMj"%  
account book 帐簿 8]'qJ;E2  
account collected in advance 预收款项 |brl<*:  
account current book 往来帐簿 Z?CmD ;W  
account of after-acquired property 事后取得的财产报告 1i#M(u_  
account of defaulter 拖欠帐目 /nGsl<  
account payable 应付帐款 h6 8sQd  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^hRos  
account receivable 应收帐款 NFU 5+X-c  
account receivable report 应收帐款报表 \ec,=7S<Zf  
account statement 结单;帐单;会计财务报表 1+.(N:) +  
account title 帐户名称;会计科目  K7 U`  
accountant's report 会计师报告 7p@qzE  
Accountant's Report Rules 会计师报告规则 N3 07lGb  
accounting and auditing procedure 会计与审计程序;会计与核数程序 SWPr5h  
Accounting Arrangements 《会计安排》 T>.*c6I b  
accounting basis 会计基础 ^szCf|SM  
accounting by Official Receiver 破产管理署署长呈交的帐目 a 0Hzf  
Accounting Circular 《会计通告》 Q V4{=1A  
accounting class 会计类别 u])N^AY"sj  
accounting date 记帐日期;会计结算日期 shj S^CP  
accounting for money 款项核算 AEe*A+  
Accounting Officer 会计主任 G>d@lt  
accounting period 会计报告期;会计期 rRly0H  
accounting policy 会计政策;会计方针 _Cj u C`7  
accounting practice 会计惯例 ]'EtLFv)  
accounting principle 会计准则 q.g<gu]  
accounting record 会计记录 w=e~ M  
accounting report 会计报告 BC 9rsb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A +e ={-*  
Accounting Society of China 中国会计学会 M(0:>G  
accounting statement 会计报表 yL7a*C&  
accounting system 会计制度;会计系统 gle_~es'K  
accounting transaction 会计事项;帐务交易 q1.w8$  
accounting treatment 会计处理 @s b\0}  
accounting year 会计年度 VSL6tQp  
accretion 增值;添加 G= !Gy.  
accrual 应计项目;应累算数目 4b,N"w{v  
accrual basis 应计制;权责发生制 {%)bxk6  
accrual basis accounting 应计制会计;权责发生制会计 fnN"a Z  
accrue 应累算;应计 aP>%iRk'J!  
accrued benefit 应累算利益 )lTkqz8v  
accrued charges 应计费用 wm=!tx\`k  
accrued cumulative preference share dividend 应累算的累积优先股股息 =3_I;L w  
accrued expenses 应累算费用 ^Z$%OM,  
accrued interest payable 应付利息;应计未付利息 _qR1M):yJ  
accrued interest receivable 应收利息;应计未收利息 j7?53e  
accrued right 累算权益 #9F=+[L  
accruing profit 应累算的利润 j[.R|I|  
accumulated fiscal reserve 累积财政储备 N~=p+Ow[H  
accumulated profit 累积利润;滚存溢利 ts<5%{M(  
accumulated reserve 累积储备 ;*{y!pgb  
accumulation of surplus income 累积收益盈余 n? e&I>1W  
acquired assets 既得资产 :-fCyF)EI  
acquisition 收购;购置;取得 w[S2 ] <  
acquisition cost 购置成本 kid3@  
acquisition expenses 购置费用 BlF>TI%2  
acquisition of 100% interest 收购全部股权 3<88j&9  
acquisition of control 取得控制权 KnaQhZ  
acquisition of fixed assets 购置固定资产 }*4XwUM e  
acquisition of shell “买壳” /EZF5_`bT  
acquisition price 收购价 MN}@EQvW==  
act of God 天灾 BA4qQCS;5  
acting partner 执事合伙人 }S\\"SBC  
active market 买卖活跃的市场;交投畅旺的市场;旺市 _?x*F?5=  
active partner 积极参与的合伙人 b%IRIi&,  
active trading 交投活跃 WZOi,  
actual circulation 实际流通 p-POg%|&<  
actual cost 实际成本 n ,!PyJ  
actual expenditure 实际开支;实际支出 @T0F }(k  
actual income 实际入息;实际收入;实际收益 "t$c'`  
actual market 现货市场 AcqsXBKd  
actual price 现货价;实际价格 O(2)A>}  
actual profit 实际利润 jjN ]*{s  
actual quotation 实盘;实际价位;实际报价 _DnZ=&=MA  
actual year basis 按实际年度计算 $,ZBK6CT  
actuals 实货 y'?ksow  
actuarial investigation 精算调查 \DI%/(?  
actuarial principle 精算原则 %5?qS`/c(  
actuarial report 精算师报告 .DR^<Qy  
Actuarial Society of Hong Kong 香港精算学会 :P1 J>dcG  
actuarial valuation 精算师估值 _z4c7_H3  
actuary 精算师 8=Xy19<;t  
ad referendum agreement 暂定协议;有待覆核的协定 s.d }*H-o  
ad valorem duty 从价税;按值征税 d~M;@<eD  
ad valorem duty system 从价税制 'H+H4(  
ad valorem fee 从价费 _WO*N9Iz  
ad valorem tariff 从价关税 F'^6 ra9  
additional allowance 额外免税额 hK5BOq!y  
additional amount for unexpired risk 未过期风险的额外款额 tgCEz%  
additional assessable profit 补加应评税利润 :s`~m;Y9?  
additional assessment 补加评税 D[yOFJ~p)  
additional commitment 额外承担 DgQw`D)+  
additional commitment vote 额外承担拨款 H`odQkZ!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %C^U?m`  
additional dependent parent allowance 供养父母额外免税额 9%55R >s$  
additional provision 额外拨款 FR"yGx#$  
additional stamp duty 附加印花税 `irz'/"p  
additional tax 补加税罚款;补加税款 }F=scbpXj  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8h  
adjudged bankrupt 被裁定破产 M S$^m2  
adjudicated bankrupt 裁定破产人 FW~%xUSE5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 wqEO+7)S  
adjudication of bankruptcy 裁定破产;宣告破产 f_2tMiy 5  
adjudication of insolvency 裁定无力偿还债务 P(D0ru  
adjusted actual 经调整的实数;调整后的实数 *{5p/}p  
adjusted current assets 经调整的流动资产;调整后的流动资产 iPgewjx  
adjusted figure 经调整的数字;调整后的数额 29p`G1n  
adjusted liabilities 经调整的负债;调整后的负债 gmtp/?>e  
adjusted loss 经调整的亏损;调整后的亏损 Jn!-Wa,  
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 hfw$820y[  
adjusted profit 经调整的利润;调整后的利润 \Jq$!foYx  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^x8*]Sz#x  
adjusted value 经调整的价值;调整后的价值 }q7rR:g  
adjustment 调整;修订;理算〔保险〕 ;;#28nV  
adjustment centre 调剂中心 Y%eFXYk.  
adjustment lag 调整过程的时间差距;调整时差 fn(< <FA)  
adjustment mechanism 调整机制 GvQKFgO6h  
adjustment of loss 亏损调整 QT)D|]bH  
adjustment process 调整过程;调整程序 wq+%O,  
adjustment range 调整幅度 b{q-o <Q  
administered exchange rate 受管制汇率 b|F4E{{D^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #D4gNQg@R  
administration expenses 行政费用 M#ED49Dh>  
administration fee 手续费;行政费 D_mdX9-~  
administration in bankruptcy 破产管理 U-!+Cxjs  
administration order 遗产管理令 8s^CE[TA  
administrator 管理人;遗产管理人 l-4+{6lz  
administrator of the estate 遗产管理人 fP<Tvf  
admission of debt 债项承认书 GF]V$5.ps  
admission of proof 接纳债权证明 G>"=Af(t?Y  
advance 放贷款项;垫付款项;预支款项;预付款项 ?XOl>IO  
advance account 暂支帐目;预付款帐户 0*G =~:  
advance compensation 预付补偿金 6?GR+;/  
advance from shareholder 股东垫款  |e49F  
advance pending reimbursement 预支以待日后付还 u By[x 0  
advanced economy 先进经济体系 \[u7y. b  
advancement 预付;预付财产 cXP*?N4C f  
advances warrant 垫款令 t6m&+N  
advancing 贷出 `P/7Mf  
adverse balance 逆差 |Rk9W  
adverse exchange 逆汇 9C9>V]  
advertisement addressed to shareholders 在报章刊登的致股东通告 3Ov? kWFO  
advice for collection 托收通知书 Ne>yFl"u  
advice of drawing 提款通知书;汇票通知书 !Q(xA,p  
advice of payment 付款通知 j8gw]V/B:  
Advisory Committee [Securities and Futures Commission] JAEn 72  
谘询委员会〔证券及期货事务监察委员会〕 Y.FqWJP=p  
Advisory Committee on Diversification 经济多元化谘询委员会 n~`1KC4  
affidavit 誓章;遗产申报誓章 KA^r,Iw  
affidavit of no receipt 述明无收款的誓章 'VVEd[  
affiliate 联号;联营公司;附属公司 Am>^{qh9  
affiliated company 附属公司;联号;联营公司 rZ[}vU/H`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4I&e_b< 30  
affordability 负担能力 .%Pt[VQ  
African Development Bank [AfDB] 非洲开发银行 a@+n  
after-acquired property 事后取得的财产 W`auQO  
after-hours dealing 市后交易 cPu<:<F[  
after-tax profit 税后盈利;税后利润;税后溢利 fviq}.  
agency agreement 代理协议 ).IB{+  
agency expenses 代理机构的开支 NmbA~i  
agency fee 代理费 Yu1[`QbB  
Agency Law 《代理法》 G!Gbg3:4e5  
agent 代理人;承销人 ^xz*%2@  
agent of company 公司代理人 O>FE-0rW}e  
agent's fee 代理人费;经纪费 &?[uY5Mk  
aggregate 总计;总数;总体数字 <WPLjgtn3  
aggregate amount 总款额;总额 d#l z^Ls2  
aggregate assets and liabilities 总体资产与负债 6yU#;|6d  
aggregate at constant price 按固定价格计算的总体数字 mQ~0cwo)  
aggregate demand 总需求 v>S[} du  
aggregate gross position 总持仓量 J9buf}C[  
aggregate limit 总限额 xb6y=L  
aggregate of salaries tax 合计薪俸税 xhq-$"B  
aggregate performance 总体表现;总体业绩 4o|-v  
aggregate supply 总体供应 VH*4fcT'D  
aggregate surplus 总盈余 ]!% p21e  
aggregate total 整体总额 T-.Q  
aggregate value 总值;合计价值 6sE%]u<V  
aggregated basis 合计基准 Obj?,O  
aggregated net chargeable income 合计应课税入息实额 =H8 LBM  
aggregation 合并计算;合计;总和 }fqz8'E9  
aggregation of incomes of husband and wife 夫妇入息合并计算 CGYZEPRR  
aggregation of property 财产的总和 hzR1O(  
agio 差价;贴水 /^Ckk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 (j>a?dKDS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XXwe/>J  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 : _,oD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TAd~#jB9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 <4{Jm8zJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Uxll<z,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O%hmGW4  
agreement for a settlement 授产协议 Qf=+%-$Y  
agreement for assignment 转让协议 S! Z2aFj  
agreement for sale 售卖协议;买卖协议 ^*-6PV#Z  
agreement for sale and purchase 买卖协议 E$8 D^Zt  
agreement for the payment of interest 支付利息协议 r:xbs0 7  
agreement for the repayment of money 还款协议 L+GVB[@3Y  
agreement of reinsurance 再保险协议 PP1?UT=]  
Agricultural Bank of China 中国农业银行 * |dz.Tr  
air passenger departure tax 飞机乘客离境税 >^odV ;^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =uG}pgh0  
airport tax 机场税 0 UbY0sYo  
alcohol duty 酒精税 p]lZ4#3  
alienation 让与;让渡;转让 o$Jop"To  
alimony 生活费;赡养费 ;kE|Vx  
All Ordinaries Index [AOI] 所有普通股指数 Of@ LEEh6  
all risks 全险;综合险 cM|!jnKm  
All Sales Record for Stock Market 《股票市场成交报告》 Tl/!Dn  
Allied Capital Resources Limited 新联财务有限公司 ()\=(n!J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 I=;.o>  
allocation letter 拨款信件 8gI f  
allocation of fund 分配款项;预留款项 &xgKHbg  
allocation of profit 利润分配;溢利分配 r9\7I7z  
allocation warrant 拨款令 _`Lv@T.  
allotment 分配;配股 16cc9%   
allotment notice 股份配售通知;配股通知 Qo%IZw$l  
allotment of shares 股份分配 /[<1D|f%  
allowable 可获宽免;免税的 Mtw7aK  
allowable business loss 可扣除的营业亏损 k1h>8z.Tg  
allowable expenses 可扣税的支出 @)^|U"  
allowance 免税额;津贴;备抵;准备金 GJeP~   
allowance for debts 债项的免税额 <F%c"Rkh  
allowance for depreciation by wear and tear 耗损折旧免税额 #'qDNY@w}  
allowance for funeral expenses 殡殓费的免税额 7]J7'!Iz  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $URL7hrhU  
allowance for repairs and outgoings 修葺及支出方面的免税额 CW+]Jv]"  
allowance to debtor 给债务人的津贴 Ow3t2G  
alteration of capital 资本更改 O_S%PX  
alternate trustee 候补受托人 &;x*uG  
amalgamation 合并 kWZ@v+Mk3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o1k X`Eu  
ambit of charges 征税范围;收费范围 # s}&  
amended valuation 经修订的估值 :svKE.7{  
American Commodities Exchange 美国商品交易所 l.iT+T  
American Express Bank Limited 美国运通银行 Md5|j0#p  
American Stock Exchange 美国证券交易所 Quts~Q  
amortization 摊销 pRez${f.(s  
amount due from banks 存放银行同业的款项 .@`5>_  
amount due from banks abroad 存放海外银行同业的款项 pl4:>4l/  
amount due from holding companies 控股公司欠款 Tu[I84  
amount due from local banks 存放本港银行同业的款项 f_m~_`m  
amount due to banks 银行同业的存款 Uv|?@zy#  
amount due to banks abroad 海外银行同业的存款 rm5@dM@  
amount due to holding companies 控股公司存款 3ss0/\3P  
amount due to local banks 本港银行同业的存款 W{l{O1,  
amount due to outport banks 外埠银行同业的存款 *K'_"2J  
amount for note issue 发行纸币的款额 Cx[Cst `  
amount of bond 担保契据的款额 .Xcf *$.;s  
amount of consideration 代价款额 RF|r@/S  
amount of contribution 供款数额 *u)#yEJ)  
amount of indebtedness 负债款额 QNcbl8@  
amount of principal of the loan 贷款本金额 `z!6zo2d  
amount of rates chargeable 应征差饷数额 !8@8  
amount of share capital 股本额 tupAU$h?!  
amount of sums assured 承保款额 C&/_mm5  
amount of variation 变动幅度 W>'KE:!sp  
amount of vote 拨款数额 K @h9 4Ni6  
amount payable 应付款额 hf1h*x^J  
amount receivable 应收款额 esk~\!d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^U.t5jj  
analysis 分析 PHh4ZFl]_I  
ancillary risk 附属风险 ']__V[  
annual account 周年帐目;周年帐目报表;年度决算;年结 K2@],E?e%|  
annual accounting date 年结日期 C(J+tbk  
annual allowance 每年免税额;年积金;年度津贴;年津 n5z";:p  
annual balance 年度余额 b.#0{*/G  
annual disposable income 每年可动用收入 "">{8  
annual estimates 周年预算 d&owS+B{48  
annual fee 年费 /V"6Q'D  
annual general meeting 周年大会 0qSf7"3f  
annual growth rate 年增率;每年增长率 &^hLFd7j/  
annual long-term supplement 长期个案每年补助金 !M(3[(Ni  
annual pensionable emolument 可供计算退休金的年薪 1Pp2wpD4iC  
annual report 年报 " Z2D@l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fpA%:V  
annual return 周年报表;周年申报表;每年报税表格 .*~t2 :  
Annual Return Rules 《周年报表规则》 ai$s  
annual review of consumer prices 每年消费物价回顾 \<kQ::o1y  
annual roll-forward basis 逐年延展方式 dml,|k=  
annual salary 年薪 >ca w :  
annual statement 年度报表;年度决算表 Lyy:G9OV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Nq >"vEq)  
annuitant 年金受益人 mhv ;pM6  
annuity 年金 j G^f_w  
annuity contract 年金合约  Uip-qWI  
annuity on human life 人寿年金 ]z#9)i_l3  
antecedent debt 先前的债项 !S}d?8I6  
ante-dated cheque 倒填日期支票 MY>*F[~ 2  
anticipated expenditure 预期开支 :\cid]y3  
anticipated net profit 预期纯利 qbq.r&F&  
anticipated revenue 预期收入 -& T.rsp  
anti-inflation measure 反通货膨胀措施 bqcwZ6r<  
anti-inflationary stance 反通货膨胀立场 Fu\!'\6  
apparent deficit 表面赤字 E(miQ   
apparent financial solvency 表面偿债能力 ,(v=ZeI  
apparent partner 表面合伙人 r=Od%  
application for personal assessment 个人入息课税申请书 '&<saqA  
application of fund 资金应用 D0*+7n3  
application to release as liquidator and to destruct the books of accounts and documents &,%+rvo}  
申请免除清盘人职务及毁灭帐簿与文件 %uQOAe55  
appointed actuary 委任精算师 (4Ha'uqz  
appointed auditor 委任核数师;委任审计师 *OU&`\bmE  
appointed trustee 委任的受托人 fI"OzIJV  
appointer 委任人 t+t D  
apportioned pro rata 按比例分摊 qL2Sv(A Z!  
apportionment 分配;分摊 D^<5gRK?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )>r sX)  
apportionment formula 分摊方程式 X ApSKJ  
apportionment of estate duty 遗产税的分摊 2"pFAQBw~i  
appraisal 估价;评估 1`F25DhhY  
appreciable growth 可观增长 #VU>Z|$@N  
appreciable impact 显着影响 3,dIW*<**  
appreciable increase 可观增长 8\BYm|%aa  
appreciation 增值;升值 _BPp=(|  
appreciation against other currencies 相对其他货币升值 ,wB)hp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a?]~Sw"@  
appreciation tax 增值税 V[^ +lR  
appropriation 拨款;拨用;拨付 !JnxNIr&i|  
appropriation account 拨款帐目 ewOe A|  
Appropriation Bill 拨款法案 W;^6=(&xn  
appropriation-in-aid system 补助拨款办法 #%{x*y:Ms  
approved assets 核准资产 .gs:.X)TG9  
approved basket stock 认可一篮子证券 R&@NFin  
approved budget 核准预算 #m6W7_  
approved charitable donation 认可慈善捐款 }_,={<g  
approved charitable institution 认可慈善机构 +BgUnu26  
approved currency 核准货币;认可货币 Lj Y@b  
approved estimates 核准预算 xW+ XN`77  
approved estimates of expenditure 核准开支预算 N/8_0]Gf  
approved overseas insurer 核准海外保险人 :S=!]la0h  
approved overseas trust company 核准海外信托公司 &2//\Qz  
approved pooled investment fund 核准汇集投资基金 }@<Ru  
approved provident fund scheme 认可公积金计划 $m[* )0/  
approved provision 核准拨款 UYkuz  
approved redeemable share 核准可赎回股份 U`kO<ztk  
approved regional stock 认可地区性证券 VX,@Gp_'m  
approved retirement scheme 认可退休金计划 Sp./*h\}  
approved subordinated loan 核准附属贷款 jVInTR0f[  
arbitrage 套戥;套汇;套利 n|Gw?@CU7  
arbitrageur 套戥者;套汇者 &]jCoBj+_  
arbitrary amount 临时款项 <qjolMO`  
arrangement 措施;安排;协定  XM<  
arrears 欠款 -}KW"#9c  
arrears of pay 欠付薪酬 'da$i  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ch7&9NW  
articles of association 组织章程;组织细则;组织章程细则 is6d:p  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LR% P\~  
ascertainment of profit 确定利润 mt]50}eK  
"Asia Clear" “亚洲结算系统” ?(E?oJ)(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 EE,C@d!*k7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P%y$e0  
Asian Development Fund [ADF] 亚洲发展基金 6T-iBJT  
Asian dollar bond 亚洲美元债券 <I.{meDg  
Asian dollar market 亚洲美元市场 3 adF) mh  
Asian dollar rate 亚洲美元利率 a{+;&j[!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,.TwM;w=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 , %$Cfu  
asked price 沽盘;喊价;索价;卖方报价 fk'DJf[M  
assessable income 应评税入息 9YVr9BM'K  
assessable loss 应评税亏损 6UAw9 'X8  
assessable profit 应评税利润 K(heeZUt  
assessable value 应评税值 7f\/cS^  
assessed profit 估定利润 o>MB8[r  
assessed value 经评估价值 /[=U$=uH  
assessment 评税;评定;估价;评税单 0khAi|PY  
assessment number 评税编号;估价编号 drd5o Z  
assessment of additional tax 补加税评税 U{PFeR,Uk  
assessment of performance 业绩评估;实绩评价 8c'5P  
Assessor 评税主任 R/ 3#(5  
asset price bubbles 资产价格泡沫 H':0  
asset-backed securities 具资产保证的证券 Oi$$vjs2  
assets accretion 资产增值 C`b)}dY  
assets and liabilities 资产与负债 ^9`~-w  
assets betterment statement 资产递增表;资产改进表 }-%:!*bLj  
assets lending 实物放款;有抵押贷款 ~5 e 1&  
assets of the company passing on the death 死者去世时转移的公司资产 q|S,^0cU  
assets pledged as security for liabilities 用作负债抵押的资产 .( X!*J]G  
assets portfolio 资产投资组合 2PQY+[jx  
assets price 资产价格 #p/'5lA&j  
assets quality 资产质素 t[%ELHV  
assets realization 资产变现 (k24j*1e$  
assets refinancing arrangement 资产再集资安排 &n9 srs  
assets securitization 资产证券化 ~vstuRRST  
assets situated outside Hong Kong 在香港以外地方的资产 41^ $  
assets stripping 削减资产;拆卖资产 Ep8 y  
assets value 资产值 MUR Hv3  
assignee 承让人 o{xA{ @<  
assignment 转让;转让书;转让契 FcmL 4^s.`  
assignment of interest 权益转让 ]X<L~s_*  
assignment of letters patent and trade mark 专利证书及商标转让 v\Edf;(  
assignment of property 物业转让;物业转让书 =`MMB|{6  
assignment right 转让权 ?Y'r=Q{w  
assignor 转让人 Z8q*XpUH  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 TM0DR'.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Hg`2- Nl  
associate member 附属会员 T74."Lo#  
associated body corporate 相联法人团体 L ]QBh\  
associated company 相联公司;联属公司 -14~f)%NQ*  
associated corporation 相联法团 P/ 7aj:h~P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L^{wxOf&6E  
公认会计师公会〔英国〕 {z*`* O@  
Association of Futures Exchange Brokers 香港期货经纪协会 8Lh[>|~=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &d&nsQ  
association of underwriters 承保人组织 N7}y U~j^  
assumption of control 接管 W=zp:6Z~  
assurance 担保;保险;转易;转易书 dY'>'1>P 9  
assurance of interest 权益的转易 W kSv@Y,  
at 19XX price 按一九XX年价格计算 eN-lz_..7  
at a discount 按赔价计算;按贴水价格计算;打折扣 R\:t 73  
at a premium 按溢价计算;按升水价格计算 t2#zQ[~X!  
at call 通知付款;按通知 A =l1_8,`h  
at constant market price 按固定市价计算 SS"Z>talw  
at constant price 按固定价格计算 `fUP q ;  
at cost 按成本计算 N3o kN8d  
at current market price 按当时市价计算;按现时市价计算 W;ADc2#)  
at current price 按当时价格计算;按现时价格计算 %\?Gzc_  
at factor cost 按要素成本计算;按生产要素成本计算  q a}=p  
at money-of-the-day price 按付款当日价格计算 &1M#;rE;D#  
at or better 按指定或较佳价位〔买卖指令〕 k{ibD5B  
at par 按面值计算;平价 xT;j_'9U;  
at sight 见票即付 .R{+Pz D  
at the close 按收市盘 $Y<(~E$FX  
at the opening 按开市盘 T(iL#2^  
attestation 见证;见证条款 iYb{qv_4  
at-the-money option 平价期权 ?PDrj/: *  
attorney 受权人;受托代表人 &ZAc3@l[c  
attornment 新拥有人承认书 -`d(>ok  
attributable profit 可归属利润 zR_yxs'  
attributable share value 可归属股份价值 \aB"D=P\ok  
Auckland Stock Exchange 奥克兰证券交易所 <n)R?P(or  
auction 拍卖 H <ugc  
auctioneer 拍卖商 e3x;(@j  
audit 审计;核数 F>co#  
Audit Commission 审计署 (*dJ   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q($fl7}Y  
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〕 eW zyydl  
audit review 帐目审查 4!0nM|~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q.69<Rs  
audited account 审计帐目;经审计的帐目 7kH GU  
audited annual account 经审计的周年帐目 KSy.  
audited balance sheet 经审计的资产负债表 UCS`09KNJ  
auditor 核数师;核数主任;审计师 DY!mq91  
auditor's certificate 核数师证明书;审计师证明书 f f_| 3G  
auditor's report 核数师报告;审计师报告 $-;x8O]u  
Aussie bond 澳元债券 +d/^0^(D\5  
austerity budget 紧缩预算 v m)'C C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y~uqKb;A  
Australia All Ordinaries Index 澳洲所有普通股票指数 n9r3CLb[  
Australian Dollar [AUD] 澳元 ~#V1Gunq  
Australian Options Market 澳大利亚期权市场 C! J6"j  
Australian Securities Commission 澳洲证券事务监察委员会 >W?7a:#,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )0xEI  
Australian Stock Exchange 澳大利亚证券交易所 8WRxM%gsH  
Austrian Schilling [ATS] 奥地利先令 .47tj`L   
authentication 认证;鉴证 @AAkEWo)_  
authority to purchase 委托购买证;委购书 nO7#m~  
authorization 认可;核准;授权;授权书 h2#S ?  
authorization by direction 指示授权 dI|`"jl#  
authorization by instruction 指令授权 ?UV ^6  
authorization by warrant 令状授权 {;j@-=pV  
authorization of unit trust 单位信托的认可 +)7Yqh#$  
authorized agent 指定代理人 4E.K6=k|=a  
authorized capital 法定资本 w-(^w9_e  
authorized clerk 出市员  gC}D0l[  
authorized dealer 认可交易商 um$K^  
authorized financial institution 认可财务机构 =| M[JPr  
authorized fund 认可基金 20p/p~<  
authorized fund house 获授权的基金公司;认可基金公司 (8/Qt\3jv  
authorized institution 认可机构 yyVv@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %Lwd1'C%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~TEKxgU  
authorized insurer 获授权保险人;获认可承保人 kN,WB  
authorized investment 特准投资项目 /]*#+;;%  
authorized person 获授权人 A`qb5LLJ)  
authorized representative 获授权代表 %l8nTcL_?  
authorized share capital 法定股本 $>mTPNF  
automated quotation system 自动报价系统 7Vxe]s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {|Pz9a- :  
自动交易系统〔香港期货交易所有限公司〕 hr] :bR  
automatic adjustment mechanism 自动调整机制 + s snCr  
automatic adjustment system 自动调整系统 58 Rmq/6s  
Automatic Clearing House 自动票据交换所 W9ewj:4\0  
automatic exchange rates accumulation system 自动化汇率累集系统 ,"!P{c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 UCP4w@C  
automatic teller machine [ATM] 自动柜员机 `nDgwp:b"  
autopay 自动转帐 1*Ui=M4  
available assets 可用资产 >{]mN5  
available fiscal reserve 现存财政储备 qg;f h]j%  
available profit 可用利润 _Ak?i\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Bz#K_S  
average 平均;平均数;海损 63?fn~0\  
average basic salary 平均基本薪金 MJ:>ZRXC E  
average consumer expenditure 平均消费开支;一般消费开支 :,^pLAt  
average cost 平均成本 q$=EUB"C  
average cost of land production 增辟土地平均成本 uKZe"wN;  
average daily turnover 平均每日成交额 #Ua+P(1q  
average daily wage rate 平均每日工资率 ,lly=OhKb  
average expenditure pattern 平均开支模式 %wp#vO-$  
average growth rate 平均增长率 #815h,nP+  
average net fixed assets 固定资产平均净值 Rtl;*ZAS  
average of relatives 相对价格平均数 %Pb 5PIk4  
average price 平均价格 bUp ,vc*  
average propensity to consume 平均消费倾向;一般消费倾向 ToHCS/J59  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wGC)gW  
average rate 平均率 "wPFQXU  
average revenue 平均收入;平均收益 kFG>Km(y}  
average stock 平均库存;平均存货 hp E?  
average yearly rent 平均年租 S6sw)  
avoidance of double taxation 避免双重课税 \KaWR  
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 M_2[Wypw  
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