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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: !.9NJ2'8  
A share A股;甲类股份 'peFT[1> (  
abatement of tax 减税;减扣免税额 u{HB5QqK  
ABN AMRO Bank N.V. 荷兰银行 t; "o,T  
above-the-line expenditure 线上项目支出;经常预算支出 'l2`05   
above-the-line receipt 线上项目收入;经常预算收入 9Czc$fSSt  
ABSA Asia Limited 南非联合亚洲有限公司 Ur_~yX]Mo  
absolute change 绝对数值变更 m+CvU?)gJ  
absolute expenditure 实际开支 [N{Rd[{QTL  
absolute guideline figure 绝对准则数字 z55P~p  
absolute interest 绝对权益 H1+G:TM  
absolute order of discharge 绝对破产解除令 sq*sbdE  
absolute profit margin 绝对利润幅度 kFeuKSa^d  
absolute value 实值;绝对值 &ceZu=*  
absolutely vested interest 绝对既得权益 r6"t`M  
absorbed cost 已吸收成本;已分摊成本 [gU z9iU  
absorption 吸收;分摊;合并 EyozhIV  
absorption rate 吸收率;摊配率;分摊率 x#U?~6.6  
ACB Finance Limited 亚洲商业财务有限公司 WG9x_X&XJ  
acceptable form of reciprocity 合理的互惠条件 zDC-PHF HQ  
acceptable rate 适当利率;适当汇率 rqifjsv  
acceptance agreement 承兑协议 s<n5^Vxy  
acceptance for honour 参加承兑 [5>0om5  
acceptor 承兑人;接受人;受票人 e)O6k7U$  
acceptor for honour 参加承兑人 ^ygN/a>rr  
accident insurance 意外保险 eQA89 :j,  
Accident Insurance Association of Hong Kong 香港意外保险公会 xCGvLvFn  
accident insurance scheme 意外保险计划 k}~|jLu@g  
accident year basis 意外年度基准 f~9ADb  
accommodation 通融;贷款 @va6,^)  
accommodation bill 通融票据;空头票据 7|*|xLrVY  
accommodation party 汇票代发人 ]^R;3kU4Q  
account balance 帐户余额;帐户结余 D[ny%9 :  
account book 帐簿 "J$vt`  
account collected in advance 预收款项 wtaeF+u-R-  
account current book 往来帐簿 *joM[ML` 6  
account of after-acquired property 事后取得的财产报告 iN<Tn8-YH6  
account of defaulter 拖欠帐目 a>6!?:Rj  
account payable 应付帐款 *SL v$A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 5s`NR<|2L  
account receivable 应收帐款 m%ak]rv([  
account receivable report 应收帐款报表 ]QRhTz  
account statement 结单;帐单;会计财务报表 qpFFvZ W  
account title 帐户名称;会计科目 >tYptRP  
accountant's report 会计师报告 A6= Um%T  
Accountant's Report Rules 会计师报告规则 c1Xt$[_  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ! p458~|  
Accounting Arrangements 《会计安排》 qa2QS._m  
accounting basis 会计基础 }3ty2D#/:  
accounting by Official Receiver 破产管理署署长呈交的帐目 MX]<tR`  
Accounting Circular 《会计通告》 uee2WGD  
accounting class 会计类别 \f05(ld  
accounting date 记帐日期;会计结算日期 o=7 -&F.  
accounting for money 款项核算 _=}Efy7  
Accounting Officer 会计主任 gCW.;|2  
accounting period 会计报告期;会计期 ',v -&1R  
accounting policy 会计政策;会计方针 V\Cu|m&HI  
accounting practice 会计惯例 Sm{idky)[  
accounting principle 会计准则 ["kk.*&  
accounting record 会计记录 `#E1FB2M  
accounting report 会计报告 AKejWh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {O[a +r.n  
Accounting Society of China 中国会计学会 N.l+9L0b  
accounting statement 会计报表 7&qunK'  
accounting system 会计制度;会计系统 KYZ/b8C  
accounting transaction 会计事项;帐务交易 ]W]o6uo7  
accounting treatment 会计处理 NN>,dd3T  
accounting year 会计年度 twq!@C  
accretion 增值;添加 glm29hF  
accrual 应计项目;应累算数目 %[l5){:05  
accrual basis 应计制;权责发生制 b[%sKl  
accrual basis accounting 应计制会计;权责发生制会计 =LC:1zn4  
accrue 应累算;应计 q",n:=PL  
accrued benefit 应累算利益 lo5,E(7~h  
accrued charges 应计费用 ?Bno?\  
accrued cumulative preference share dividend 应累算的累积优先股股息 D<$, v(-  
accrued expenses 应累算费用 g/)mbL>=  
accrued interest payable 应付利息;应计未付利息 #"|</*% >  
accrued interest receivable 应收利息;应计未收利息 o+ r?N5  
accrued right 累算权益 IXDj;~GF  
accruing profit 应累算的利润 AQw1,tGV  
accumulated fiscal reserve 累积财政储备 (Z fY/  
accumulated profit 累积利润;滚存溢利 YAYPof~A$l  
accumulated reserve 累积储备 z1{kZk  
accumulation of surplus income 累积收益盈余 g ]e^;  
acquired assets 既得资产 YKlYo~fGN9  
acquisition 收购;购置;取得 ]6bh#N;.  
acquisition cost 购置成本 +mIO*UQi  
acquisition expenses 购置费用 v[E*K@6f  
acquisition of 100% interest 收购全部股权 4"nb>tA  
acquisition of control 取得控制权 p Wa'Fd  
acquisition of fixed assets 购置固定资产 Z%E;*R2+:>  
acquisition of shell “买壳” _0 Qp[l-  
acquisition price 收购价 c |.~f+  
act of God 天灾 MqDz cB]  
acting partner 执事合伙人 '_N~PoV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #N.W8mq  
active partner 积极参与的合伙人 |4^us|XY  
active trading 交投活跃 UzTFT:\  
actual circulation 实际流通 0K<y }  
actual cost 实际成本 ry)g<OA  
actual expenditure 实际开支;实际支出 pnl7a$z  
actual income 实际入息;实际收入;实际收益 Uus%1hC%a  
actual market 现货市场 ?%-VSL>$w=  
actual price 现货价;实际价格 Up*1j:_O  
actual profit 实际利润 Xn@\p5<  
actual quotation 实盘;实际价位;实际报价 hLK5s1#K  
actual year basis 按实际年度计算 "%ou'\}  
actuals 实货 @-qS[bV  
actuarial investigation 精算调查 VRV*\*~$  
actuarial principle 精算原则 A/ZZ[B-  
actuarial report 精算师报告 `K5Lp>=R  
Actuarial Society of Hong Kong 香港精算学会 +GqK$B(x7  
actuarial valuation 精算师估值 'Z5l'Ac  
actuary 精算师 b&BkT%aA(G  
ad referendum agreement 暂定协议;有待覆核的协定 ?y_W%og W  
ad valorem duty 从价税;按值征税 W}{RJWr  
ad valorem duty system 从价税制 #}Y$+FtO  
ad valorem fee 从价费 HqC 1Dkw  
ad valorem tariff 从价关税 BPs|qb-  
additional allowance 额外免税额 jGy%O3/  
additional amount for unexpired risk 未过期风险的额外款额 N1/)F k-z  
additional assessable profit 补加应评税利润 ldk (zAB.  
additional assessment 补加评税 R!{^qHb  
additional commitment 额外承担 je LRS8];  
additional commitment vote 额外承担拨款 B?n 6o|8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {| ~  
additional dependent parent allowance 供养父母额外免税额 Kcf1$`F24  
additional provision 额外拨款 utOATjB.z  
additional stamp duty 附加印花税 @{/GdB,}  
additional tax 补加税罚款;补加税款 Sp/t[\,'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 r{2V`h1/|  
adjudged bankrupt 被裁定破产 cBcfGNTJ~  
adjudicated bankrupt 裁定破产人 5^lFksZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  t~_vzG  
adjudication of bankruptcy 裁定破产;宣告破产 ggn C #$  
adjudication of insolvency 裁定无力偿还债务 wzX(]BG  
adjusted actual 经调整的实数;调整后的实数 [.:SV|AF#  
adjusted current assets 经调整的流动资产;调整后的流动资产 XK#~w:/fB  
adjusted figure 经调整的数字;调整后的数额 E/+H~YzO  
adjusted liabilities 经调整的负债;调整后的负债 T1$=0VSEa+  
adjusted loss 经调整的亏损;调整后的亏损 B}S!l>.z  
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 K!~j}z*  
adjusted profit 经调整的利润;调整后的利润 QiO4fS'~W  
adjusted surplus 经调整的盈余额;调整后的盈余额 r:N =?X`N  
adjusted value 经调整的价值;调整后的价值 LL% Aw)Q`  
adjustment 调整;修订;理算〔保险〕 $mgamWNE8w  
adjustment centre 调剂中心 5\!t!FL_  
adjustment lag 调整过程的时间差距;调整时差 [l# 8}dy  
adjustment mechanism 调整机制 .kwz$b+h  
adjustment of loss 亏损调整 fL$U%I3  
adjustment process 调整过程;调整程序 zP554Gr?  
adjustment range 调整幅度 w1 ;:B%!H  
administered exchange rate 受管制汇率 *~Y$8!ad  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <e&88{jJ  
administration expenses 行政费用 ''D\E6c\  
administration fee 手续费;行政费 yBKEw(1  
administration in bankruptcy 破产管理 AUk-[i  
administration order 遗产管理令 +;#z"m]  
administrator 管理人;遗产管理人 B|I9Ex~L  
administrator of the estate 遗产管理人 Z2P DT  
admission of debt 债项承认书 XS#Jy n  
admission of proof 接纳债权证明 ??5y0I6+  
advance 放贷款项;垫付款项;预支款项;预付款项 Dfhu  
advance account 暂支帐目;预付款帐户 n<,:;0{  
advance compensation 预付补偿金 <DeC^[-P  
advance from shareholder 股东垫款 3bK.8  
advance pending reimbursement 预支以待日后付还 |NMf'$  
advanced economy 先进经济体系 dMd2a4  
advancement 预付;预付财产 b6(LoN.  
advances warrant 垫款令 h95a61a,Vy  
advancing 贷出 -ElK=q  
adverse balance 逆差  {4]sJT  
adverse exchange 逆汇 vD-m FC)  
advertisement addressed to shareholders 在报章刊登的致股东通告 Kx4_`;>  
advice for collection 托收通知书 YzA6*2  
advice of drawing 提款通知书;汇票通知书 Q H>e_  
advice of payment 付款通知 #!.26RM:P  
Advisory Committee [Securities and Futures Commission] wqnrN6$jf  
谘询委员会〔证券及期货事务监察委员会〕 mv,p*0  
Advisory Committee on Diversification 经济多元化谘询委员会 sh#hDU/</  
affidavit 誓章;遗产申报誓章 WMi$ATq  
affidavit of no receipt 述明无收款的誓章 o|en"?4  
affiliate 联号;联营公司;附属公司 s2Rg-:7  
affiliated company 附属公司;联号;联营公司 |7CFm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C(Cuk4K  
affordability 负担能力 y@Gl'@-O  
African Development Bank [AfDB] 非洲开发银行 ^QG;:.3v  
after-acquired property 事后取得的财产 h4,g pV>t  
after-hours dealing 市后交易 q9 S V<qg  
after-tax profit 税后盈利;税后利润;税后溢利 ~7 w"$H8  
agency agreement 代理协议 aw\0\'}  
agency expenses 代理机构的开支 )swu~Wb}U@  
agency fee 代理费 1XppC[))  
Agency Law 《代理法》 !+EE*-c1c  
agent 代理人;承销人 UwtL v d  
agent of company 公司代理人 / biB *Z  
agent's fee 代理人费;经纪费 N+N98~Y`P  
aggregate 总计;总数;总体数字 F[@M?  
aggregate amount 总款额;总额 )lh Pl  
aggregate assets and liabilities 总体资产与负债 L#|6L np^  
aggregate at constant price 按固定价格计算的总体数字 ,@Fde=Lw  
aggregate demand 总需求 1CmjEAv%/  
aggregate gross position 总持仓量 )JsmzGC0  
aggregate limit 总限额 b'O>qQ  
aggregate of salaries tax 合计薪俸税 \cx==[&(  
aggregate performance 总体表现;总体业绩 <*Bk.>f!  
aggregate supply 总体供应 QKHAN{hJ  
aggregate surplus 总盈余 a(#aEbN?d  
aggregate total 整体总额 <rn26Gfr  
aggregate value 总值;合计价值 Gnthz0\]{  
aggregated basis 合计基准 5>x?2rp  
aggregated net chargeable income 合计应课税入息实额 ^yFtL(x,  
aggregation 合并计算;合计;总和 Ze.\<^-t  
aggregation of incomes of husband and wife 夫妇入息合并计算 S_ER^Pkg  
aggregation of property 财产的总和 }K.2  
agio 差价;贴水 59MpHkr  
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》 Dg=!d)\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u*6Y>_iA  
《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》 umuE5MKY<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c'}dsq\  
《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》 dd-`/A@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !Y,*Zc$R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nj4G8/U-q  
agreement for a settlement 授产协议 NsN =0ff  
agreement for assignment 转让协议 I]iTD  
agreement for sale 售卖协议;买卖协议 PdD,~N#  
agreement for sale and purchase 买卖协议 ;RzbPlkl  
agreement for the payment of interest 支付利息协议 V;IV2HT0J"  
agreement for the repayment of money 还款协议 #a+*u?jnnL  
agreement of reinsurance 再保险协议 MhL>6rn  
Agricultural Bank of China 中国农业银行 FoKAF &h7  
air passenger departure tax 飞机乘客离境税 =\FV_4)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D.ERt)l>  
airport tax 机场税 +:ih`q][b  
alcohol duty 酒精税 G ~X93J  
alienation 让与;让渡;转让 ^ rh{  
alimony 生活费;赡养费 0-at#r:  
All Ordinaries Index [AOI] 所有普通股指数 D!WyT`T  
all risks 全险;综合险 ;^DG P  
All Sales Record for Stock Market 《股票市场成交报告》 a,ZmDkzuv  
Allied Capital Resources Limited 新联财务有限公司 ;) XB'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hs`j6yuc9  
allocation letter 拨款信件 mx=2lL`  
allocation of fund 分配款项;预留款项 xgq `l#  
allocation of profit 利润分配;溢利分配 Wz+7CRpeP  
allocation warrant 拨款令 EQ%,IK/  
allotment 分配;配股 De`p@`+<#~  
allotment notice 股份配售通知;配股通知 5H79-QLd  
allotment of shares 股份分配 = P@j*ix  
allowable 可获宽免;免税的 |y$8!*S~(  
allowable business loss 可扣除的营业亏损 | k?r1dj%O  
allowable expenses 可扣税的支出 i$gH{wn\`  
allowance 免税额;津贴;备抵;准备金 :G[6c5j|V  
allowance for debts 债项的免税额 RlUX][)  
allowance for depreciation by wear and tear 耗损折旧免税额 M" vd /F V  
allowance for funeral expenses 殡殓费的免税额 4S1\5C9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E (-@F%Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 "n%0L4J  
allowance to debtor 给债务人的津贴 kNk$[Yfs  
alteration of capital 资本更改 Hw 1:zro  
alternate trustee 候补受托人 y*<x@i+h  
amalgamation 合并 vAcxca">S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |w+N(wcJ  
ambit of charges 征税范围;收费范围 rHpxk  
amended valuation 经修订的估值 FMEW['  
American Commodities Exchange 美国商品交易所 k0@*Up3{7  
American Express Bank Limited 美国运通银行 BN%;AQV  
American Stock Exchange 美国证券交易所 [Ol~}@gV  
amortization 摊销 ,GUOq!z  
amount due from banks 存放银行同业的款项 nm#,oX2C  
amount due from banks abroad 存放海外银行同业的款项 3R& FzLs  
amount due from holding companies 控股公司欠款 05 o vz   
amount due from local banks 存放本港银行同业的款项 I[w;soI  
amount due to banks 银行同业的存款 ZwOX ,D  
amount due to banks abroad 海外银行同业的存款 bnZ~jOHl  
amount due to holding companies 控股公司存款 bmQ-5SE  
amount due to local banks 本港银行同业的存款 ~-2Gx HO`  
amount due to outport banks 外埠银行同业的存款 4GqwY"ja  
amount for note issue 发行纸币的款额 ?:DUsg  
amount of bond 担保契据的款额 d:8c}t2X  
amount of consideration 代价款额 #5X535'ze  
amount of contribution 供款数额 gZ@z}CIw'  
amount of indebtedness 负债款额 N%Uk/ c'  
amount of principal of the loan 贷款本金额 %EE Q ^lm  
amount of rates chargeable 应征差饷数额 ZG$PW< 73~  
amount of share capital 股本额 u:w   
amount of sums assured 承保款额 {'a|$u+  
amount of variation 变动幅度 {$QkerW3  
amount of vote 拨款数额 ~-f"&@){,  
amount payable 应付款额 >K n7A  
amount receivable 应收款额 &>A<{J@VL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i_f\dkol  
analysis 分析 !hjA   
ancillary risk 附属风险 *;:dJXR  
annual account 周年帐目;周年帐目报表;年度决算;年结 oM(8'{S=  
annual accounting date 年结日期 l4$Iv:  
annual allowance 每年免税额;年积金;年度津贴;年津 /i)>|U 4  
annual balance 年度余额 N~|Z@pU"  
annual disposable income 每年可动用收入 CmxQb,Uls  
annual estimates 周年预算 ybU_x  
annual fee 年费 ;~-M$a }4  
annual general meeting 周年大会 B+2E IaI  
annual growth rate 年增率;每年增长率 @hwe  
annual long-term supplement 长期个案每年补助金 )skz_a}]8  
annual pensionable emolument 可供计算退休金的年薪 BcxALRWE  
annual report 年报 "cz'|z`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I7XJPc4}   
annual return 周年报表;周年申报表;每年报税表格 ?egZkg=U  
Annual Return Rules 《周年报表规则》 Q N]y.(S)y  
annual review of consumer prices 每年消费物价回顾 "'74GY8,  
annual roll-forward basis 逐年延展方式 :Z&<5  
annual salary 年薪 ^v5<*uf%m  
annual statement 年度报表;年度决算表 CB^.N>'  
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 xi[\2g+  
annuitant 年金受益人 )F_nK f"a  
annuity 年金 -pW*6??+?  
annuity contract 年金合约 ./35_Vy/O  
annuity on human life 人寿年金 =K <`nF0 w  
antecedent debt 先前的债项 F%IvgXt5  
ante-dated cheque 倒填日期支票 fj97_Q=  
anticipated expenditure 预期开支 1) Nj.#)  
anticipated net profit 预期纯利 $X,dQ]M  
anticipated revenue 预期收入 TW6F9}'f&  
anti-inflation measure 反通货膨胀措施 +~$pkxD"  
anti-inflationary stance 反通货膨胀立场 gy Ey=@L  
apparent deficit 表面赤字 %J L P=(  
apparent financial solvency 表面偿债能力 hsHbT^Qm  
apparent partner 表面合伙人 |B {*so]  
application for personal assessment 个人入息课税申请书 *RM 3 _  
application of fund 资金应用 g.pR4Mf=Z  
application to release as liquidator and to destruct the books of accounts and documents ] @:x<>  
申请免除清盘人职务及毁灭帐簿与文件 =2@ V}  
appointed actuary 委任精算师 k~*%Z!V}C  
appointed auditor 委任核数师;委任审计师 .Ta(v3om%  
appointed trustee 委任的受托人 )&j@={0  
appointer 委任人 89x;~D1  
apportioned pro rata 按比例分摊 ?$#P =VK  
apportionment 分配;分摊 ;EQ7kuJQ?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x c]#8K  
apportionment formula 分摊方程式 8"}8Nrb0  
apportionment of estate duty 遗产税的分摊 G!+Mu2  
appraisal 估价;评估 GfV#^qi  
appreciable growth 可观增长 &grqRt  
appreciable impact 显着影响 >hY.F/[  
appreciable increase 可观增长 H128T8?r[  
appreciation 增值;升值 A(*c |Aj9  
appreciation against other currencies 相对其他货币升值 E>iN>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xqb*;TBh*  
appreciation tax 增值税 3EHB~rL/C  
appropriation 拨款;拨用;拨付 c2gi 3  
appropriation account 拨款帐目 %j@@J\G!  
Appropriation Bill 拨款法案 ;0lY_ii  
appropriation-in-aid system 补助拨款办法 G#fF("Ndu`  
approved assets 核准资产 jyB Ys& v  
approved basket stock 认可一篮子证券 _#qfe  
approved budget 核准预算 ;I?x; lH  
approved charitable donation 认可慈善捐款 l b;P&V  
approved charitable institution 认可慈善机构 E=Vp%08(  
approved currency 核准货币;认可货币 L1Jn@  
approved estimates 核准预算 wjfq"7Q  
approved estimates of expenditure 核准开支预算 5z&>NI  
approved overseas insurer 核准海外保险人 ?,i}Qr [Q  
approved overseas trust company 核准海外信托公司 >Ptu-*  
approved pooled investment fund 核准汇集投资基金 ]iMqIh"  
approved provident fund scheme 认可公积金计划 Z~].v._YV)  
approved provision 核准拨款 pI_dV44W  
approved redeemable share 核准可赎回股份 L{rd',  
approved regional stock 认可地区性证券 W{c Z7$d  
approved retirement scheme 认可退休金计划 h5(OjlMC  
approved subordinated loan 核准附属贷款 hr!'  
arbitrage 套戥;套汇;套利 { [3xi`0-  
arbitrageur 套戥者;套汇者 KP&xk1 3)  
arbitrary amount 临时款项 O7p=N8V  
arrangement 措施;安排;协定 L5'?.9]  
arrears 欠款 [{`2FR:Cd  
arrears of pay 欠付薪酬 Q' Tg0,,S  
arrears of revenue 逾期未收税款;逾期未收的帐项 '50}QY_R.  
articles of association 组织章程;组织细则;组织章程细则 ,q;?zcC7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u 7:Iv  
ascertainment of profit 确定利润 A"z9t#dv@  
"Asia Clear" “亚洲结算系统” 74  &q2g{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `FEa(Q+s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [8~P Pc^  
Asian Development Fund [ADF] 亚洲发展基金 %lD+57=  
Asian dollar bond 亚洲美元债券 txvo7?Y*4  
Asian dollar market 亚洲美元市场  O4Q"2  
Asian dollar rate 亚洲美元利率 `?O0)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 C57m{RH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #;f50j!r  
asked price 沽盘;喊价;索价;卖方报价 3YJ"[$w='(  
assessable income 应评税入息 w2 r  
assessable loss 应评税亏损 zez|l  
assessable profit 应评税利润 [N12X7O3  
assessable value 应评税值 d&\3}uH  
assessed profit 估定利润 ~oJ"si  
assessed value 经评估价值 =^SxZ Bn  
assessment 评税;评定;估价;评税单 \2]_NU5.  
assessment number 评税编号;估价编号 \Hdsy="Dnh  
assessment of additional tax 补加税评税 lF_"{dS_6(  
assessment of performance 业绩评估;实绩评价 -QwH|   
Assessor 评税主任 px*1 3"  
asset price bubbles 资产价格泡沫 XDHi4i47`o  
asset-backed securities 具资产保证的证券 3)OQgeKU  
assets accretion 资产增值 ',c~8U#q  
assets and liabilities 资产与负债 gJCZ9{Nl  
assets betterment statement 资产递增表;资产改进表 }8PO m#  
assets lending 实物放款;有抵押贷款 NJ]3qH  
assets of the company passing on the death 死者去世时转移的公司资产 a9UXg< 4  
assets pledged as security for liabilities 用作负债抵押的资产 kIX1u<M~  
assets portfolio 资产投资组合 s<rV1D  
assets price 资产价格 Svb>s|D  
assets quality 资产质素 tJ 2GSZ`  
assets realization 资产变现 \h_q]  
assets refinancing arrangement 资产再集资安排 x H&hs$=  
assets securitization 资产证券化 wJNm}Wf  
assets situated outside Hong Kong 在香港以外地方的资产 !-.GfI:q  
assets stripping 削减资产;拆卖资产 OQ- Hn -H  
assets value 资产值 #=VYq4B=  
assignee 承让人 Nke!!A}\|  
assignment 转让;转让书;转让契 V$sY3,J7A%  
assignment of interest 权益转让 ZPyzx\6\  
assignment of letters patent and trade mark 专利证书及商标转让 r fzNw  
assignment of property 物业转让;物业转让书 Zazff@O *  
assignment right 转让权 ^5.XQ 0n  
assignor 转让人 *yaS^k\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :W5W @8Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _CfJKp)  
associate member 附属会员 g `%in  
associated body corporate 相联法人团体 cPD_=.&  
associated company 相联公司;联属公司 &w#!   
associated corporation 相联法团 c!_c, vwrn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  ?C#E_  
公认会计师公会〔英国〕 ~MBPN 4r  
Association of Futures Exchange Brokers 香港期货经纪协会 \+l*ZNYM3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Yj#tF}nPC  
association of underwriters 承保人组织 NcP/W>lN  
assumption of control 接管 tAF?. \x"g  
assurance 担保;保险;转易;转易书 '3Lu_]I-  
assurance of interest 权益的转易 OQ7 `n<I<)  
at 19XX price 按一九XX年价格计算 .w;kB}$YC  
at a discount 按赔价计算;按贴水价格计算;打折扣 -^546 7  
at a premium 按溢价计算;按升水价格计算 K)BQ0v.:[  
at call 通知付款;按通知 0/b  _T  
at constant market price 按固定市价计算 h%krA<G9  
at constant price 按固定价格计算 o6d x\  
at cost 按成本计算 t* =[RS*  
at current market price 按当时市价计算;按现时市价计算 r!+{In+Z  
at current price 按当时价格计算;按现时价格计算 W*t] d  
at factor cost 按要素成本计算;按生产要素成本计算 wWy;dma#  
at money-of-the-day price 按付款当日价格计算 G[A3H> >  
at or better 按指定或较佳价位〔买卖指令〕 l6y}>]  
at par 按面值计算;平价 W3:Fw6v  
at sight 见票即付 nuXL{tg6  
at the close 按收市盘 sVK?sBs]  
at the opening 按开市盘 +a3E=GJ  
attestation 见证;见证条款 > .  
at-the-money option 平价期权 qyv=ot0"~F  
attorney 受权人;受托代表人 dF\#:[B  
attornment 新拥有人承认书 V`1,s~"q  
attributable profit 可归属利润 pL5cw=  
attributable share value 可归属股份价值 1^4:l!0D  
Auckland Stock Exchange 奥克兰证券交易所 ,VHqZ'6  
auction 拍卖 @kqxN\DE  
auctioneer 拍卖商 ?9kC[4G  
audit 审计;核数 +yp:douERi  
Audit Commission 审计署 Z*i p=FYR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _r*\ BM8y  
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〕 80Dn!9j*  
audit review 帐目审查 RqtBz3v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eHyUY&N/  
audited account 审计帐目;经审计的帐目 U}RBgPX!  
audited annual account 经审计的周年帐目 &ASR2J  
audited balance sheet 经审计的资产负债表 ujZ`T0  
auditor 核数师;核数主任;审计师 bI55G#1G  
auditor's certificate 核数师证明书;审计师证明书 h 6Z:+  
auditor's report 核数师报告;审计师报告 `8ac;b  
Aussie bond 澳元债券 s*ZE`/SM3  
austerity budget 紧缩预算 } #rTUX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P[ 2!D)A  
Australia All Ordinaries Index 澳洲所有普通股票指数 T&?g)  
Australian Dollar [AUD] 澳元 NO o?  
Australian Options Market 澳大利亚期权市场 ( Jk& U8y  
Australian Securities Commission 澳洲证券事务监察委员会 lPZ(c%P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n^Ca?|} ,  
Australian Stock Exchange 澳大利亚证券交易所 5 wrRtzf  
Austrian Schilling [ATS] 奥地利先令 x#J9GP.  
authentication 认证;鉴证 gSz<K.CT  
authority to purchase 委托购买证;委购书 x9"Cm;H%  
authorization 认可;核准;授权;授权书 H OR8Jwf:  
authorization by direction 指示授权 9{*{Ba  
authorization by instruction 指令授权 UqOBr2 UmG  
authorization by warrant 令状授权 ;!MQ@Fi^  
authorization of unit trust 单位信托的认可 %.Ma_4o Z  
authorized agent 指定代理人 -B *W^-;*  
authorized capital 法定资本 C9!t&<\ }  
authorized clerk 出市员 kAQ(8xV  
authorized dealer 认可交易商 "lI-/ G  
authorized financial institution 认可财务机构 V4:/LNq_]  
authorized fund 认可基金 Io1j%T#ZT  
authorized fund house 获授权的基金公司;认可基金公司 eQuu\/z*H  
authorized institution 认可机构 HIXAA?_eh=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P:"R;YCvE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 YYv0cV{E  
authorized insurer 获授权保险人;获认可承保人 apo)cR  
authorized investment 特准投资项目 !6KX^j-  
authorized person 获授权人 Y%XF64)6  
authorized representative 获授权代表 *siX:?l  
authorized share capital 法定股本 0%ul6LvM  
automated quotation system 自动报价系统 <RY =y?%z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ; oyV8P$  
自动交易系统〔香港期货交易所有限公司〕 eDJnzh83  
automatic adjustment mechanism 自动调整机制 eV[{c %wN:  
automatic adjustment system 自动调整系统 ;6W]f([  
Automatic Clearing House 自动票据交换所 &h-_|N  
automatic exchange rates accumulation system 自动化汇率累集系统 MJ|tfQwhx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wJy]Vyd  
automatic teller machine [ATM] 自动柜员机 C!j3@EZ$  
autopay 自动转帐 "do5@$p|  
available assets 可用资产 3iCe5VF  
available fiscal reserve 现存财政储备 S,c{LTL  
available profit 可用利润 rwRZGd *p  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 U.e!:f4{  
average 平均;平均数;海损 --K) 7  
average basic salary 平均基本薪金 !l (Vk  
average consumer expenditure 平均消费开支;一般消费开支 i#[8I-OtN/  
average cost 平均成本 g8<ODU0[g  
average cost of land production 增辟土地平均成本 h>/teHy /  
average daily turnover 平均每日成交额 ?zW'Hi  
average daily wage rate 平均每日工资率 A2|Bbqd  
average expenditure pattern 平均开支模式 KD kGQh#9  
average growth rate 平均增长率 V<QpC5  
average net fixed assets 固定资产平均净值 ~}.C*;J  
average of relatives 相对价格平均数 x?Abk  
average price 平均价格 y, l[v39  
average propensity to consume 平均消费倾向;一般消费倾向 n-Iz!;q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 e~]P _53  
average rate 平均率 kE&R;T`Gb%  
average revenue 平均收入;平均收益 <= 4$.2ym  
average stock 平均库存;平均存货 uY]';Ot G  
average yearly rent 平均年租 7=P)`@  
avoidance of double taxation 避免双重课税 M|(VM=~  
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 :'[?/<iTg  
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