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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: 23 BzD^2a  
A share A股;甲类股份 RR>Q$ K  
abatement of tax 减税;减扣免税额 %?1k}(qUeY  
ABN AMRO Bank N.V. 荷兰银行 )"s <hR ,  
above-the-line expenditure 线上项目支出;经常预算支出 eL[BH8l  
above-the-line receipt 线上项目收入;经常预算收入 h lD0^8S  
ABSA Asia Limited 南非联合亚洲有限公司 @ 6w\q?.s  
absolute change 绝对数值变更 w?|gJ*B"  
absolute expenditure 实际开支 WDNuR #J?  
absolute guideline figure 绝对准则数字 =t\HtAXn[  
absolute interest 绝对权益 $q);xs  
absolute order of discharge 绝对破产解除令 +K,]#$k  
absolute profit margin 绝对利润幅度 P#]%C  
absolute value 实值;绝对值 %b<cJ]F  
absolutely vested interest 绝对既得权益 ?NoG.  
absorbed cost 已吸收成本;已分摊成本 V\r!H>  
absorption 吸收;分摊;合并 WQv%57+  
absorption rate 吸收率;摊配率;分摊率 `?{i dg  
ACB Finance Limited 亚洲商业财务有限公司 3QM6M9M  
acceptable form of reciprocity 合理的互惠条件 ,rx?Ig}k z  
acceptable rate 适当利率;适当汇率 gTcLS|& H  
acceptance agreement 承兑协议 #?-2f{  
acceptance for honour 参加承兑 E8j>Toz  
acceptor 承兑人;接受人;受票人 {{w5F2b((%  
acceptor for honour 参加承兑人 gBGUGjVj  
accident insurance 意外保险 ^cB83%<Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 :t+XW`eQR:  
accident insurance scheme 意外保险计划 MgyV {`  
accident year basis 意外年度基准 ZE863M@.  
accommodation 通融;贷款 T+7-6y+ d  
accommodation bill 通融票据;空头票据 4Ynv=G Qz  
accommodation party 汇票代发人 u+"3l@Y#  
account balance 帐户余额;帐户结余 \tH^w@j47  
account book 帐簿 aE BQx  
account collected in advance 预收款项 -}Vnr\f  
account current book 往来帐簿 RuSKJ,T:9  
account of after-acquired property 事后取得的财产报告 ' ^L|}e  
account of defaulter 拖欠帐目 HfEU[p7)  
account payable 应付帐款 D#R5G   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qC]6g  
account receivable 应收帐款 P0,@#M&  
account receivable report 应收帐款报表 Lq<#  
account statement 结单;帐单;会计财务报表 Ib3n%AG  
account title 帐户名称;会计科目 1S .~Vh0Q,  
accountant's report 会计师报告 tjYqdbA)  
Accountant's Report Rules 会计师报告规则 g.$a]pZz  
accounting and auditing procedure 会计与审计程序;会计与核数程序 7 06-QE^  
Accounting Arrangements 《会计安排》 Dz4e.tvN  
accounting basis 会计基础 tGv5pe*r  
accounting by Official Receiver 破产管理署署长呈交的帐目 Tl>D=Vnhh  
Accounting Circular 《会计通告》 3BHPD;U  
accounting class 会计类别 0<Q['l4Ar  
accounting date 记帐日期;会计结算日期 }}L :6^  
accounting for money 款项核算 If[4]-dq  
Accounting Officer 会计主任 ~~,] b  
accounting period 会计报告期;会计期 (U bz@s^  
accounting policy 会计政策;会计方针 M,nX@8 _h  
accounting practice 会计惯例  {}>s0B  
accounting principle 会计准则 ypyqf55gK  
accounting record 会计记录 N 0<([B;  
accounting report 会计报告 &5k$ v^W5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HoE@t-S  
Accounting Society of China 中国会计学会 5eS0 B{,c  
accounting statement 会计报表 CWF(OMA  
accounting system 会计制度;会计系统 UqHk2h-  
accounting transaction 会计事项;帐务交易 x~3N})T5  
accounting treatment 会计处理 ;\1/4;m  
accounting year 会计年度 hc#Lni R3$  
accretion 增值;添加 o3C7JG  
accrual 应计项目;应累算数目 %%d3M->C}  
accrual basis 应计制;权责发生制 C{Y0}ZrmlF  
accrual basis accounting 应计制会计;权责发生制会计 39Nz>Nu:  
accrue 应累算;应计 U~h f,Oxi  
accrued benefit 应累算利益 ppL*#/jYt  
accrued charges 应计费用 r2dU>U*:4  
accrued cumulative preference share dividend 应累算的累积优先股股息 [\|`C4@3a  
accrued expenses 应累算费用 \M$e#^g  
accrued interest payable 应付利息;应计未付利息 =zaf{0c  
accrued interest receivable 应收利息;应计未收利息 rBY)rUDd4  
accrued right 累算权益 MPaF  
accruing profit 应累算的利润 `p qj~s  
accumulated fiscal reserve 累积财政储备 ~@Yiwp\"  
accumulated profit 累积利润;滚存溢利 +r8:t5:/I  
accumulated reserve 累积储备 R-%v??  
accumulation of surplus income 累积收益盈余 &|6 A 8,  
acquired assets 既得资产 'F-; uN  
acquisition 收购;购置;取得 v/ $~ifY"  
acquisition cost 购置成本 ,_+Gb  
acquisition expenses 购置费用 wg-qq4Q\  
acquisition of 100% interest 收购全部股权 (^),G-]  
acquisition of control 取得控制权  S(* u_  
acquisition of fixed assets 购置固定资产 YF)uAJAk  
acquisition of shell “买壳” barY13)$U  
acquisition price 收购价 U1oZ\Mh  
act of God 天灾 )I&,kH)+  
acting partner 执事合伙人 ,hO*W-a% 1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;iB9\p$K)  
active partner 积极参与的合伙人 4\?z^^  
active trading 交投活跃  DT2uUf  
actual circulation 实际流通 (3. B\8s  
actual cost 实际成本 }.ZT?p\  
actual expenditure 实际开支;实际支出 7\;4 d4u  
actual income 实际入息;实际收入;实际收益 #Jx6DQGa  
actual market 现货市场 N+0[p@0  
actual price 现货价;实际价格 c\P,ct }>  
actual profit 实际利润 X%>n vp  
actual quotation 实盘;实际价位;实际报价 -q&K9ZCl `  
actual year basis 按实际年度计算 r^g"%nq9/  
actuals 实货 9K4]~_%h\  
actuarial investigation 精算调查 As}3VBd  
actuarial principle 精算原则 ?ZF ~U  
actuarial report 精算师报告 {e35O(Y  
Actuarial Society of Hong Kong 香港精算学会 \}Hi\k+h':  
actuarial valuation 精算师估值 >_3P6-L>  
actuary 精算师 FGRdA^`  
ad referendum agreement 暂定协议;有待覆核的协定 P]A~:Lj  
ad valorem duty 从价税;按值征税 +Oxw?`I$  
ad valorem duty system 从价税制 0gevn  
ad valorem fee 从价费 -!bfxbP  
ad valorem tariff 从价关税 4`X]$.  
additional allowance 额外免税额 OTy{:ID  
additional amount for unexpired risk 未过期风险的额外款额 D(X:dB50@  
additional assessable profit 补加应评税利润 J=l\t7w  
additional assessment 补加评税 GZq~Pl  
additional commitment 额外承担 Hoj'zY  
additional commitment vote 额外承担拨款 yhPO$L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xGkc_  
additional dependent parent allowance 供养父母额外免税额 6d;_}  
additional provision 额外拨款 +<})`(8  
additional stamp duty 附加印花税  gl$}t H  
additional tax 补加税罚款;补加税款  9M]%h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Jn\@wF9xd  
adjudged bankrupt 被裁定破产 >?L)+*^  
adjudicated bankrupt 裁定破产人 D!g \-y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7;8DKY q  
adjudication of bankruptcy 裁定破产;宣告破产 F!RzF7h1  
adjudication of insolvency 裁定无力偿还债务 IE*5p6IM~  
adjusted actual 经调整的实数;调整后的实数 ~[Fh+t(Y  
adjusted current assets 经调整的流动资产;调整后的流动资产 QAxR'.d  
adjusted figure 经调整的数字;调整后的数额 J/k4CV*li(  
adjusted liabilities 经调整的负债;调整后的负债 '=V1'I*  
adjusted loss 经调整的亏损;调整后的亏损 S%6V(L|  
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 eaWK2%v  
adjusted profit 经调整的利润;调整后的利润 Z@ dS,M*  
adjusted surplus 经调整的盈余额;调整后的盈余额 hY(q@_s  
adjusted value 经调整的价值;调整后的价值 #qcF2&a%  
adjustment 调整;修订;理算〔保险〕 c,,(s{1  
adjustment centre 调剂中心 -s_=4U,  
adjustment lag 调整过程的时间差距;调整时差 zcE` .)y  
adjustment mechanism 调整机制 p|`[8uY?  
adjustment of loss 亏损调整 K%@#a}kRb  
adjustment process 调整过程;调整程序 Ib}~Q@?2  
adjustment range 调整幅度 IM(=j  
administered exchange rate 受管制汇率 D:56>%y@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M>rertUR  
administration expenses 行政费用 ).i :C(|  
administration fee 手续费;行政费 K&IHt?vh!  
administration in bankruptcy 破产管理 Y$4dqn  
administration order 遗产管理令 X[E!q$ag  
administrator 管理人;遗产管理人 m\"X%Y#  
administrator of the estate 遗产管理人 na`8ulN_  
admission of debt 债项承认书 Aq*,cOF+  
admission of proof 接纳债权证明 FdE9k\E#/)  
advance 放贷款项;垫付款项;预支款项;预付款项 G0mvrc-(  
advance account 暂支帐目;预付款帐户 lxh}N,  
advance compensation 预付补偿金 _|C T|q  
advance from shareholder 股东垫款 I AFj_VWC0  
advance pending reimbursement 预支以待日后付还 j"4]iI+{"  
advanced economy 先进经济体系 hmES@^n!_  
advancement 预付;预付财产 NGp^/PZX0  
advances warrant 垫款令 }nt,DG!r  
advancing 贷出 /I@`B2  
adverse balance 逆差 Y{`hRz`  
adverse exchange 逆汇 aSM S uX8  
advertisement addressed to shareholders 在报章刊登的致股东通告 3;er.SFu{  
advice for collection 托收通知书 a IgV"3  
advice of drawing 提款通知书;汇票通知书 WW3! ,ln_  
advice of payment 付款通知 o%3VE8-  
Advisory Committee [Securities and Futures Commission] j\%m6\{n|  
谘询委员会〔证券及期货事务监察委员会〕 =|O><O|  
Advisory Committee on Diversification 经济多元化谘询委员会 "tUc  
affidavit 誓章;遗产申报誓章 " o>` Y  
affidavit of no receipt 述明无收款的誓章 y"nL9r.,:  
affiliate 联号;联营公司;附属公司 ,0^9VWZV  
affiliated company 附属公司;联号;联营公司 5cZKk/"Ad}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KKGwMJku}  
affordability 负担能力 ]%<0V,G q  
African Development Bank [AfDB] 非洲开发银行 &B@qb?UE1  
after-acquired property 事后取得的财产 W:y'a3~  
after-hours dealing 市后交易 "*oN~&flc  
after-tax profit 税后盈利;税后利润;税后溢利 'l41];_  
agency agreement 代理协议 Vd+5an?  
agency expenses 代理机构的开支 G&,2>qxK R  
agency fee 代理费 ibxtrt=  
Agency Law 《代理法》 NVG`XL  
agent 代理人;承销人 IEQ6J}L  
agent of company 公司代理人 12S[m~L%  
agent's fee 代理人费;经纪费 &Tn7  
aggregate 总计;总数;总体数字 40Z/;,wp{  
aggregate amount 总款额;总额 - * _"ZgE  
aggregate assets and liabilities 总体资产与负债 /e50&]2w  
aggregate at constant price 按固定价格计算的总体数字 Jo9!:2?  
aggregate demand 总需求 jKhj 7dR  
aggregate gross position 总持仓量 EC f $  
aggregate limit 总限额 i= s>a;*#  
aggregate of salaries tax 合计薪俸税 JNSH'9!n6  
aggregate performance 总体表现;总体业绩 1+NmiGKg  
aggregate supply 总体供应 V~ [I /Vi  
aggregate surplus 总盈余 1Jn:huV2  
aggregate total 整体总额 Xb5 $ijH  
aggregate value 总值;合计价值 ;h#nal>w@S  
aggregated basis 合计基准 I.L8A|nZ  
aggregated net chargeable income 合计应课税入息实额 S$%Y{  
aggregation 合并计算;合计;总和 ba"a!#wA  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~glFB`?[  
aggregation of property 财产的总和 8+U':xR  
agio 差价;贴水 90]{4]y;  
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》 Nk/Ms:57y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c69M   
《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》 VsR`y]"g  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K$Yc!4M  
《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》 *EzAo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment u9^R ?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》 n+;PfQ|  
agreement for a settlement 授产协议 jHWJpm(  
agreement for assignment 转让协议 lL6qK&;  
agreement for sale 售卖协议;买卖协议 J"O#w BM9  
agreement for sale and purchase 买卖协议 j,CMcP7A -  
agreement for the payment of interest 支付利息协议 Mb[4G>-v=  
agreement for the repayment of money 还款协议 PdD| 3B&  
agreement of reinsurance 再保险协议 yi9c+w)b  
Agricultural Bank of China 中国农业银行 6P:H`  
air passenger departure tax 飞机乘客离境税 ;3k6_ub  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G9uWn%5r  
airport tax 机场税 KqT~MPl  
alcohol duty 酒精税 n\D3EP<s  
alienation 让与;让渡;转让 D:Y `{{  
alimony 生活费;赡养费 l5d> YTK+5  
All Ordinaries Index [AOI] 所有普通股指数 ,wlSNb@'  
all risks 全险;综合险 >`'>,n |  
All Sales Record for Stock Market 《股票市场成交报告》 )gq(  
Allied Capital Resources Limited 新联财务有限公司 SsF 5+=A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $/uNV1 ]o  
allocation letter 拨款信件 t?j2Rw3f`I  
allocation of fund 分配款项;预留款项 hhvP*a_J  
allocation of profit 利润分配;溢利分配 -!p -nk@9|  
allocation warrant 拨款令 ,9;d"ce  
allotment 分配;配股 -?AaRwZ,  
allotment notice 股份配售通知;配股通知 *cn#W]AE  
allotment of shares 股份分配 v^_<K4N`  
allowable 可获宽免;免税的 5cE!'3Y  
allowable business loss 可扣除的营业亏损 )iG+pP@.@  
allowable expenses 可扣税的支出 K\GIh8L  
allowance 免税额;津贴;备抵;准备金 5"JnJH  
allowance for debts 债项的免税额 x uDn:  
allowance for depreciation by wear and tear 耗损折旧免税额 e`Z3{H}  
allowance for funeral expenses 殡殓费的免税额 YJ{d\j  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 wOp# mT  
allowance for repairs and outgoings 修葺及支出方面的免税额 XT5Vo  
allowance to debtor 给债务人的津贴 SY}iU@xo  
alteration of capital 资本更改 n!(g<"  
alternate trustee 候补受托人 Q,A`"e#:  
amalgamation 合并 iAlFgOk'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V6ioQx=K#  
ambit of charges 征税范围;收费范围 NR)[,b\v  
amended valuation 经修订的估值 CQcb !T  
American Commodities Exchange 美国商品交易所 6c>tA2G|8  
American Express Bank Limited 美国运通银行 !OJSQB,  
American Stock Exchange 美国证券交易所 YMx zj  
amortization 摊销 ;Q.g[[J/p  
amount due from banks 存放银行同业的款项 {@u}-6:wAT  
amount due from banks abroad 存放海外银行同业的款项 m 5NF)eL  
amount due from holding companies 控股公司欠款 ;,h*s, i  
amount due from local banks 存放本港银行同业的款项 IBzHXa>75  
amount due to banks 银行同业的存款 ptmPO4f  
amount due to banks abroad 海外银行同业的存款 Ueyt}44.e2  
amount due to holding companies 控股公司存款 Q nqU!6k@  
amount due to local banks 本港银行同业的存款 +C)auzY7N  
amount due to outport banks 外埠银行同业的存款 =`X ;fz  
amount for note issue 发行纸币的款额 )LYj,do  
amount of bond 担保契据的款额 ab 1\nzpd  
amount of consideration 代价款额 &xqe8!FeA  
amount of contribution 供款数额 : |c,.uO  
amount of indebtedness 负债款额 :l>T~&/98  
amount of principal of the loan 贷款本金额 cF[[_  
amount of rates chargeable 应征差饷数额 B|O/h! H.  
amount of share capital 股本额 b+M[DwPw  
amount of sums assured 承保款额 qpl"j-  
amount of variation 变动幅度 ~j\/3;^s   
amount of vote 拨款数额 ;61m  
amount payable 应付款额 lC1X9Op  
amount receivable 应收款额 xy|-{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GfQP@R"  
analysis 分析 /j' We-C  
ancillary risk 附属风险 ZtEHP`Iin  
annual account 周年帐目;周年帐目报表;年度决算;年结 lm&C!{K  
annual accounting date 年结日期 6iFd[<.*j  
annual allowance 每年免税额;年积金;年度津贴;年津 5Wi5`8m  
annual balance 年度余额 <v('HLA  
annual disposable income 每年可动用收入 r`cCHZo/V  
annual estimates 周年预算 b@f. Kd7I  
annual fee 年费 {-S0m=  
annual general meeting 周年大会 Z<r&- !z  
annual growth rate 年增率;每年增长率 `z3?ET  
annual long-term supplement 长期个案每年补助金 P N_QK Z  
annual pensionable emolument 可供计算退休金的年薪 Y#6@0Nn[G  
annual report 年报 ^D B0C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =dX*:An  
annual return 周年报表;周年申报表;每年报税表格 zoOm[X=?3  
Annual Return Rules 《周年报表规则》 ?XGZp?6  
annual review of consumer prices 每年消费物价回顾 %p2C5z?  
annual roll-forward basis 逐年延展方式 0{PK]qp7  
annual salary 年薪 d<6L&8)<  
annual statement 年度报表;年度决算表 h3 p 3~xq  
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 "eQ96^'J  
annuitant 年金受益人 !*|CIxk(  
annuity 年金 y::;e#.  
annuity contract 年金合约 ORx,n7-  
annuity on human life 人寿年金 igz:ek`  
antecedent debt 先前的债项 Sjr(e}*  
ante-dated cheque 倒填日期支票 `bT{E.(T  
anticipated expenditure 预期开支 HXdPKS4q  
anticipated net profit 预期纯利 O|j5ulO}&"  
anticipated revenue 预期收入 8XJ%Yuu  
anti-inflation measure 反通货膨胀措施 @;<w"j`r  
anti-inflationary stance 反通货膨胀立场 ]jHB'Y  
apparent deficit 表面赤字 317Buk  
apparent financial solvency 表面偿债能力 ]V@! kg(p8  
apparent partner 表面合伙人 {=g-zsc]K  
application for personal assessment 个人入息课税申请书 ?EX'j >  
application of fund 资金应用 8d)F#  
application to release as liquidator and to destruct the books of accounts and documents [1nI%/</>  
申请免除清盘人职务及毁灭帐簿与文件 fJE ki>1  
appointed actuary 委任精算师 ooZ7HTP|  
appointed auditor 委任核数师;委任审计师 $z mES tcm  
appointed trustee 委任的受托人 2z[Pw0#V  
appointer 委任人 o JA58/  
apportioned pro rata 按比例分摊 $LRFG(  
apportionment 分配;分摊 :` ~b&Oz)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TTE#7\K~B  
apportionment formula 分摊方程式 +]]wf'w  
apportionment of estate duty 遗产税的分摊 g'Xl>q  
appraisal 估价;评估 c= a+7>  
appreciable growth 可观增长 C#I),LE|d{  
appreciable impact 显着影响 ;#~ !`>n?  
appreciable increase 可观增长 (tq)64XVz  
appreciation 增值;升值 b vu` =  
appreciation against other currencies 相对其他货币升值 yl'~H;su  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RycEM|51V  
appreciation tax 增值税 7OWiG,  
appropriation 拨款;拨用;拨付 $e*Nr=/  
appropriation account 拨款帐目 ~4`wfOvO  
Appropriation Bill 拨款法案 2%8N<GW.F  
appropriation-in-aid system 补助拨款办法 *Nt6 Ufq6  
approved assets 核准资产 4UL-j  
approved basket stock 认可一篮子证券 I$ mOy{/#  
approved budget 核准预算 Ew:JpMR  
approved charitable donation 认可慈善捐款 XbH X,W$h  
approved charitable institution 认可慈善机构 `z=MI66Nl  
approved currency 核准货币;认可货币 <![T~<.  
approved estimates 核准预算 e;6Sj  
approved estimates of expenditure 核准开支预算 ,OasT!Sr  
approved overseas insurer 核准海外保险人 sG VC+!E  
approved overseas trust company 核准海外信托公司 MJg^ QVM  
approved pooled investment fund 核准汇集投资基金 E>g'!  
approved provident fund scheme 认可公积金计划 zWY6D4   
approved provision 核准拨款 @W @L%<  
approved redeemable share 核准可赎回股份 5;^8wh(  
approved regional stock 认可地区性证券 9M7P]$^  
approved retirement scheme 认可退休金计划 ev?>Nq+Z  
approved subordinated loan 核准附属贷款 d;;=s=j  
arbitrage 套戥;套汇;套利 )nJ>kbO~8  
arbitrageur 套戥者;套汇者 @P.l8|w  
arbitrary amount 临时款项 vGAPQg6*  
arrangement 措施;安排;协定 ?APzx@$D.  
arrears 欠款 Zwt!nh   
arrears of pay 欠付薪酬 e.jgV=dT-  
arrears of revenue 逾期未收税款;逾期未收的帐项 !J71[4t  
articles of association 组织章程;组织细则;组织章程细则 p~mB;pZ%;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1_p'0lFe  
ascertainment of profit 确定利润 !c&^b@ yw  
"Asia Clear" “亚洲结算系统” $o@?D^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Yr31GJ}K  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 SUVr&S6Nk  
Asian Development Fund [ADF] 亚洲发展基金 & aLR'*]6  
Asian dollar bond 亚洲美元债券 v[|iuOU  
Asian dollar market 亚洲美元市场 9]YmP8  
Asian dollar rate 亚洲美元利率 cQ8:;-M   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y1'/@A1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 53T2w,?  
asked price 沽盘;喊价;索价;卖方报价 JIQzP?+?  
assessable income 应评税入息 O:x=yj%^  
assessable loss 应评税亏损 8zGzn%^  
assessable profit 应评税利润 82=][9d #  
assessable value 应评税值 <^~F~]wnH  
assessed profit 估定利润 5Ci}w|c/>  
assessed value 经评估价值 zV &3l9?U  
assessment 评税;评定;估价;评税单 67g/(4&  
assessment number 评税编号;估价编号 qQ_B[?+W  
assessment of additional tax 补加税评税 i Bi/9  
assessment of performance 业绩评估;实绩评价 L9kP8&&KK  
Assessor 评税主任 )} #r"!  
asset price bubbles 资产价格泡沫 @<PL  
asset-backed securities 具资产保证的证券 "L)pH@)  
assets accretion 资产增值 ~9c9@!RA2  
assets and liabilities 资产与负债 q38; w~H  
assets betterment statement 资产递增表;资产改进表 DEs?xl]zO  
assets lending 实物放款;有抵押贷款 }Q=Zqlvz  
assets of the company passing on the death 死者去世时转移的公司资产 gMvvDP!Wp  
assets pledged as security for liabilities 用作负债抵押的资产 ZJpI]^9|  
assets portfolio 资产投资组合 qa~[fORO[  
assets price 资产价格 !eq]V9  
assets quality 资产质素 ^ UzF nW@a  
assets realization 资产变现 8tL61x{]  
assets refinancing arrangement 资产再集资安排 L8G4K)  
assets securitization 资产证券化  4{?x(~  
assets situated outside Hong Kong 在香港以外地方的资产 tWiV0PTI  
assets stripping 削减资产;拆卖资产 <(MFEIt  
assets value 资产值 &zp5do;m  
assignee 承让人 3u^TJt)  
assignment 转让;转让书;转让契 (wfg84  
assignment of interest 权益转让 p\WUk@4  
assignment of letters patent and trade mark 专利证书及商标转让 {2x5 V#6  
assignment of property 物业转让;物业转让书 B<R-|-#  
assignment right 转让权 hmH$_YP}  
assignor 转让人 UE4#j \  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 pUr[MnQLf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7" [;M  
associate member 附属会员 ts]7 + 6V  
associated body corporate 相联法人团体 .9xGLmg  
associated company 相联公司;联属公司 A-io-P7qyj  
associated corporation 相联法团 NIfc/%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #dft-23  
公认会计师公会〔英国〕 JK(&E{80  
Association of Futures Exchange Brokers 香港期货经纪协会 |-fx 0y   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f h^_=R(/  
association of underwriters 承保人组织 O2G+ '  
assumption of control 接管 5dF=DCZ  
assurance 担保;保险;转易;转易书 ,7(/Il9  
assurance of interest 权益的转易 :t qjm:  
at 19XX price 按一九XX年价格计算 l)8V:MK  
at a discount 按赔价计算;按贴水价格计算;打折扣 3EvA 5K.  
at a premium 按溢价计算;按升水价格计算 #+;=ijyF  
at call 通知付款;按通知 taQ[>x7b  
at constant market price 按固定市价计算  T_uuFL  
at constant price 按固定价格计算 O5Lv :qAa  
at cost 按成本计算 .;2!c'mT9  
at current market price 按当时市价计算;按现时市价计算 IT(c'}  
at current price 按当时价格计算;按现时价格计算 M\&~Dmd  
at factor cost 按要素成本计算;按生产要素成本计算 UjaC( c  
at money-of-the-day price 按付款当日价格计算 }'W^Ki$  
at or better 按指定或较佳价位〔买卖指令〕 | #Pc e  
at par 按面值计算;平价 qM0MSwvC=  
at sight 见票即付 + joE  
at the close 按收市盘 ECScx02  
at the opening 按开市盘 !iVFzG @m  
attestation 见证;见证条款 (UZ*36@PJx  
at-the-money option 平价期权 X$9QW3.M  
attorney 受权人;受托代表人 6bNW1]rD  
attornment 新拥有人承认书 p|d9 g ^  
attributable profit 可归属利润 =!^iiHF  
attributable share value 可归属股份价值 @<G/H|f  
Auckland Stock Exchange 奥克兰证券交易所 hD1AK+y  
auction 拍卖 Wts{tb  
auctioneer 拍卖商 `4 bd,  
audit 审计;核数 shT[|@"C  
Audit Commission 审计署 >@U<?wP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >U<nEnB$?  
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〕 yk<jlVF$j  
audit review 帐目审查 N o(f0g.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :dN35Y]a  
audited account 审计帐目;经审计的帐目 !&O/7ywe  
audited annual account 经审计的周年帐目 A#X.c=  
audited balance sheet 经审计的资产负债表 *BsDHq-F~  
auditor 核数师;核数主任;审计师 `M ygDG+u  
auditor's certificate 核数师证明书;审计师证明书 &8_;:  
auditor's report 核数师报告;审计师报告 zD^f%p ["#  
Aussie bond 澳元债券 nq f<NH3i  
austerity budget 紧缩预算 k8e"5 he  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IWqxT?*  
Australia All Ordinaries Index 澳洲所有普通股票指数 41o!2(e$  
Australian Dollar [AUD] 澳元 s;s-6%p  
Australian Options Market 澳大利亚期权市场 |WU`p  
Australian Securities Commission 澳洲证券事务监察委员会 nn L$m_K~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ok s=|'&  
Australian Stock Exchange 澳大利亚证券交易所 Qz+d[%Q}x  
Austrian Schilling [ATS] 奥地利先令 jF{gDK  
authentication 认证;鉴证 &&1Y"dFs  
authority to purchase 委托购买证;委购书 $|(|Qzi%  
authorization 认可;核准;授权;授权书 S7ehk*`  
authorization by direction 指示授权 S}^s 5ztm  
authorization by instruction 指令授权 xH_ie  
authorization by warrant 令状授权 u)`|q_y+8  
authorization of unit trust 单位信托的认可 :{:?D\%6  
authorized agent 指定代理人 d._gH#&v  
authorized capital 法定资本 BG:`Fq"T  
authorized clerk 出市员 8TZA T%4  
authorized dealer 认可交易商 o U}t'WU  
authorized financial institution 认可财务机构 sNfb %r  
authorized fund 认可基金 P9"D[uz  
authorized fund house 获授权的基金公司;认可基金公司 #)A?PO2  
authorized institution 认可机构 ckN(`W,xp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E#$_uZ4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pq?[wp"  
authorized insurer 获授权保险人;获认可承保人 n,jE#Z.D  
authorized investment 特准投资项目 ./nYXREO|  
authorized person 获授权人 udD* E~1q  
authorized representative 获授权代表 7G[ GHc>  
authorized share capital 法定股本 'Z2N{65  
automated quotation system 自动报价系统 b?] S&)"9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x_y>j)  
自动交易系统〔香港期货交易所有限公司〕 l8xd73D)8  
automatic adjustment mechanism 自动调整机制 +< \cd9  
automatic adjustment system 自动调整系统 RA/ =w&  
Automatic Clearing House 自动票据交换所 8U<.16+5Q  
automatic exchange rates accumulation system 自动化汇率累集系统 7lDaok  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )SL@ >Cij  
automatic teller machine [ATM] 自动柜员机 _RaVnMJKX4  
autopay 自动转帐 tw4am.o1]  
available assets 可用资产 }'V'Y[  
available fiscal reserve 现存财政储备 7tl)4A6  
available profit 可用利润 ro&Y7m  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 M-Z6TL  
average 平均;平均数;海损 J4Z<Yt/  
average basic salary 平均基本薪金 k[ffs}  
average consumer expenditure 平均消费开支;一般消费开支 :qCm71*  
average cost 平均成本 (2S!$w%  
average cost of land production 增辟土地平均成本 Gj7QG IKx  
average daily turnover 平均每日成交额 =*:[(Py1  
average daily wage rate 平均每日工资率 ccN&h  
average expenditure pattern 平均开支模式 /cL9 ?k;o  
average growth rate 平均增长率 FJjF*2 .  
average net fixed assets 固定资产平均净值 I6hhU;)C  
average of relatives 相对价格平均数 TtwJ,&b  
average price 平均价格  Z|:_ c  
average propensity to consume 平均消费倾向;一般消费倾向 =o{: -EKQF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0(9I\j5`TT  
average rate 平均率 ~e`;"n@4  
average revenue 平均收入;平均收益  { 7TJgS  
average stock 平均库存;平均存货 >b4YbLkI#  
average yearly rent 平均年租 c ;21i;&,9  
avoidance of double taxation 避免双重课税 C`)^~C_]`3  
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 KtfkE\KP  
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