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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: _1S^A0ft  
A share A股;甲类股份 u|t<f`ze  
abatement of tax 减税;减扣免税额 ^kA^> vi  
ABN AMRO Bank N.V. 荷兰银行 l( /yaZ`  
above-the-line expenditure 线上项目支出;经常预算支出 {L^b['h@  
above-the-line receipt 线上项目收入;经常预算收入 K"B2 SsC  
ABSA Asia Limited 南非联合亚洲有限公司 \q(DlqTqs  
absolute change 绝对数值变更 H}5zKv.T  
absolute expenditure 实际开支 k\rzvo=U  
absolute guideline figure 绝对准则数字 Rl@k~;VV  
absolute interest 绝对权益 x2/L`q"M?=  
absolute order of discharge 绝对破产解除令 ?4vf 2n@  
absolute profit margin 绝对利润幅度 d#6'dKV$  
absolute value 实值;绝对值 UT!gAU  
absolutely vested interest 绝对既得权益 8:E)GhX  
absorbed cost 已吸收成本;已分摊成本 .cJWYMC  
absorption 吸收;分摊;合并 MdM^!sk&`  
absorption rate 吸收率;摊配率;分摊率 )D?\ru H  
ACB Finance Limited 亚洲商业财务有限公司 / V}>v  
acceptable form of reciprocity 合理的互惠条件 *Y(v!x \L  
acceptable rate 适当利率;适当汇率 uH 1%diL^  
acceptance agreement 承兑协议 f Glvx~  
acceptance for honour 参加承兑 Gu?O yL  
acceptor 承兑人;接受人;受票人 1ga.%M*  
acceptor for honour 参加承兑人 c]3% wL  
accident insurance 意外保险 f6@fi`U ,  
Accident Insurance Association of Hong Kong 香港意外保险公会 n<\ W Vi  
accident insurance scheme 意外保险计划 xLhN3#^m  
accident year basis 意外年度基准 S3EM6`q'  
accommodation 通融;贷款 F=)9z+l#  
accommodation bill 通融票据;空头票据 Ln-/ 9'^  
accommodation party 汇票代发人 ~H"Q5Hr   
account balance 帐户余额;帐户结余 m!{Xuy  
account book 帐簿 M5DQ{d<r  
account collected in advance 预收款项  mkH {%7n  
account current book 往来帐簿 O/b~TVA  
account of after-acquired property 事后取得的财产报告 l+g\xUP  
account of defaulter 拖欠帐目 A<-Prvryt  
account payable 应付帐款 :KY920/,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )*< =:  
account receivable 应收帐款 $h"Ht2/ J  
account receivable report 应收帐款报表 1|/P[!u  
account statement 结单;帐单;会计财务报表 W3K&C[f  
account title 帐户名称;会计科目 qOOF]L9r%u  
accountant's report 会计师报告 {hYH4a&Hb  
Accountant's Report Rules 会计师报告规则 4pNIsjl}  
accounting and auditing procedure 会计与审计程序;会计与核数程序 1UG5Q-  
Accounting Arrangements 《会计安排》 p4mlS  
accounting basis 会计基础 J?4aSssE  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ws2SD6!4`  
Accounting Circular 《会计通告》 !}%,rtI  
accounting class 会计类别 F|.,lb |L  
accounting date 记帐日期;会计结算日期 Q(Q .(  
accounting for money 款项核算 Z +%Uwj  
Accounting Officer 会计主任 fNjxdG{a  
accounting period 会计报告期;会计期 A0Z<1|6r*  
accounting policy 会计政策;会计方针 &+F|v(|r  
accounting practice 会计惯例 . !gkJ  
accounting principle 会计准则 lFvRXV^+f  
accounting record 会计记录 7g@P$e]  
accounting report 会计报告 f%r0K6p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [>+}2-#  
Accounting Society of China 中国会计学会 V^Gz7`^  
accounting statement 会计报表 Th1/Bxb:  
accounting system 会计制度;会计系统 15PFnk6E|  
accounting transaction 会计事项;帐务交易 JBX#U@k>I  
accounting treatment 会计处理 {|)u).n|  
accounting year 会计年度 }py6H[  
accretion 增值;添加 [X>\!mt  
accrual 应计项目;应累算数目 $@]tTz;b  
accrual basis 应计制;权责发生制 _m3}0q  
accrual basis accounting 应计制会计;权责发生制会计 ch2Qk8  
accrue 应累算;应计 H(f~B<7q  
accrued benefit 应累算利益 rzmd`)g  
accrued charges 应计费用 S<), ,(  
accrued cumulative preference share dividend 应累算的累积优先股股息 w#V{'{DKp  
accrued expenses 应累算费用 "{a-I=s\C  
accrued interest payable 应付利息;应计未付利息 Vy*&po[   
accrued interest receivable 应收利息;应计未收利息 X; $g7A  
accrued right 累算权益 0}'  
accruing profit 应累算的利润 <?|v-(E  
accumulated fiscal reserve 累积财政储备 s-^B)0T!  
accumulated profit 累积利润;滚存溢利 r0 %WGMk2  
accumulated reserve 累积储备 A4!IbJD,0  
accumulation of surplus income 累积收益盈余 nsO!   
acquired assets 既得资产 ~3p :jEM.[  
acquisition 收购;购置;取得 r8PXdNg  
acquisition cost 购置成本 ;uw`6 KJ  
acquisition expenses 购置费用 wk @-O}W  
acquisition of 100% interest 收购全部股权 ~~J xw ]  
acquisition of control 取得控制权 &+t! LM  
acquisition of fixed assets 购置固定资产 w.s-T.5.j  
acquisition of shell “买壳” ~pM\]OC  
acquisition price 收购价 _"BYnPq@wb  
act of God 天灾 NpS*]vSO  
acting partner 执事合伙人 V?KACYd@O  
active market 买卖活跃的市场;交投畅旺的市场;旺市 t{)Z$ )'  
active partner 积极参与的合伙人 c;\}R#  
active trading 交投活跃 ,P G d  
actual circulation 实际流通 pUs:r0B  
actual cost 实际成本 {a>a?fVU  
actual expenditure 实际开支;实际支出 (dSf>p r2  
actual income 实际入息;实际收入;实际收益 G01J1Ll}  
actual market 现货市场  XL@Y!  
actual price 现货价;实际价格 5HWVK.  
actual profit 实际利润 Z0yy<9q]2  
actual quotation 实盘;实际价位;实际报价 ?_Sf  
actual year basis 按实际年度计算 :4o08M%  
actuals 实货 i={ :6K?^  
actuarial investigation 精算调查 q:OSQ~U_  
actuarial principle 精算原则 h@nNm30i  
actuarial report 精算师报告 w h4WII  
Actuarial Society of Hong Kong 香港精算学会 $L|YllD%  
actuarial valuation 精算师估值 Koh`|]N  
actuary 精算师 @8[3 ]<  
ad referendum agreement 暂定协议;有待覆核的协定 OC0dAxq  
ad valorem duty 从价税;按值征税 8)(<U/  
ad valorem duty system 从价税制 Xy_ <Yqx}  
ad valorem fee 从价费 r >%reS  
ad valorem tariff 从价关税 Dx<">4   
additional allowance 额外免税额 gQ]WNJ~>  
additional amount for unexpired risk 未过期风险的额外款额 ^4jIT1  
additional assessable profit 补加应评税利润 f? sW^ d;  
additional assessment 补加评税 4[@`j{  
additional commitment 额外承担 j 8lWra\y  
additional commitment vote 额外承担拨款 -b1VY4m-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6.]x@=Wm  
additional dependent parent allowance 供养父母额外免税额 kbij Zj{  
additional provision 额外拨款 `1I@tz|  
additional stamp duty 附加印花税 &[]0yNG  
additional tax 补加税罚款;补加税款 Fi8'3/q-^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `Qzga}`"]  
adjudged bankrupt 被裁定破产 [Xy^M3  
adjudicated bankrupt 裁定破产人 Vf Jpiv1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 gHU/yi!T  
adjudication of bankruptcy 裁定破产;宣告破产 XS!mtd<q  
adjudication of insolvency 裁定无力偿还债务 h-"c )?p  
adjusted actual 经调整的实数;调整后的实数 YHoj^=/b  
adjusted current assets 经调整的流动资产;调整后的流动资产 g[P.lpi{U  
adjusted figure 经调整的数字;调整后的数额 k M/cD`  
adjusted liabilities 经调整的负债;调整后的负债 L0j&p[(r  
adjusted loss 经调整的亏损;调整后的亏损 GyE-fB4C  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 _ZgIm3p0A  
adjusted profit 经调整的利润;调整后的利润 /.leY$  
adjusted surplus 经调整的盈余额;调整后的盈余额 99T_y`df  
adjusted value 经调整的价值;调整后的价值 nxzdg5A(w  
adjustment 调整;修订;理算〔保险〕 C^uH]WO  
adjustment centre 调剂中心 P#`Mg@.  
adjustment lag 调整过程的时间差距;调整时差 PA5_  
adjustment mechanism 调整机制 O0?.$f9 s  
adjustment of loss 亏损调整 NL})_.Og  
adjustment process 调整过程;调整程序 3U#z {%  
adjustment range 调整幅度 \/8 I6a=  
administered exchange rate 受管制汇率 ]6wo]nV[P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 eQBR*@x  
administration expenses 行政费用 I+ZK \?Rs  
administration fee 手续费;行政费 =ytB\e  
administration in bankruptcy 破产管理 '\[o>n2  
administration order 遗产管理令 yGN@Hd:9  
administrator 管理人;遗产管理人 ^X$k<nA;  
administrator of the estate 遗产管理人 ;F)g r  
admission of debt 债项承认书 'jv[Gcss3L  
admission of proof 接纳债权证明 eT??F  
advance 放贷款项;垫付款项;预支款项;预付款项 vB0O3]  
advance account 暂支帐目;预付款帐户 ?y( D_NtL  
advance compensation 预付补偿金 E\U6n""]  
advance from shareholder 股东垫款 RfP>V/jy5  
advance pending reimbursement 预支以待日后付还 Vc!` BiH  
advanced economy 先进经济体系 0Xmp)_vba  
advancement 预付;预付财产 !2dA8b  
advances warrant 垫款令 a}N m;5K  
advancing 贷出 9Vp|a&Ana  
adverse balance 逆差 y#\jc4F_a  
adverse exchange 逆汇 $Iuf(J-5[  
advertisement addressed to shareholders 在报章刊登的致股东通告 p"9a`/  
advice for collection 托收通知书 yRQR@  
advice of drawing 提款通知书;汇票通知书 PZn[Yb:  
advice of payment 付款通知 r81YL  
Advisory Committee [Securities and Futures Commission] d/>owCwQ  
谘询委员会〔证券及期货事务监察委员会〕 QN=a{  
Advisory Committee on Diversification 经济多元化谘询委员会 &h=O;?dO  
affidavit 誓章;遗产申报誓章 #NZ\UmA  
affidavit of no receipt 述明无收款的誓章 "e WN5 2  
affiliate 联号;联营公司;附属公司 a`.] 8Jy)  
affiliated company 附属公司;联号;联营公司 \I r&&%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *2O4*Q1  
affordability 负担能力 F.P4c:GD  
African Development Bank [AfDB] 非洲开发银行 !;'. mMO&%  
after-acquired property 事后取得的财产 r&AX  
after-hours dealing 市后交易 =2HR+  
after-tax profit 税后盈利;税后利润;税后溢利 & [)1LRt_  
agency agreement 代理协议 e|:#Y^  
agency expenses 代理机构的开支 N>z<v\`  
agency fee 代理费 b2;+a(  
Agency Law 《代理法》 k/+-Tq;  
agent 代理人;承销人 u|m>h(O  
agent of company 公司代理人 [n/'JeG5  
agent's fee 代理人费;经纪费 19od# d3+  
aggregate 总计;总数;总体数字 D3#/*Ky  
aggregate amount 总款额;总额 %JBFG.+  
aggregate assets and liabilities 总体资产与负债 +hdD*}qauC  
aggregate at constant price 按固定价格计算的总体数字 Kfnn;  
aggregate demand 总需求 A|sTnhp~  
aggregate gross position 总持仓量 i_OoR"J%  
aggregate limit 总限额 fm2,Mx6  
aggregate of salaries tax 合计薪俸税 5>.)7D%  
aggregate performance 总体表现;总体业绩 [uxhdR`T  
aggregate supply 总体供应 wT?.Mte  
aggregate surplus 总盈余 ODn6%fp%  
aggregate total 整体总额 rK%<2i  
aggregate value 总值;合计价值 8zew8I~s  
aggregated basis 合计基准 5Z{h!}Y  
aggregated net chargeable income 合计应课税入息实额 %AbA(F  
aggregation 合并计算;合计;总和 J{$+\  
aggregation of incomes of husband and wife 夫妇入息合并计算 h?wNmLre  
aggregation of property 财产的总和 ]=v_u9;  
agio 差价;贴水 Sbub|  
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》 #W#GI"K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;Ab`b1B  
《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》 *ayn<Vlh`^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xao'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》 \-k X-Tq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2kV[A92s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r(`;CY]@  
agreement for a settlement 授产协议 (p<QRb:&Z  
agreement for assignment 转让协议 :5X1Tr= A  
agreement for sale 售卖协议;买卖协议  8U!;  
agreement for sale and purchase 买卖协议 Hl"rGA>  
agreement for the payment of interest 支付利息协议 55xv+|k  
agreement for the repayment of money 还款协议 4`@]jm  
agreement of reinsurance 再保险协议 82F q}N <  
Agricultural Bank of China 中国农业银行 D$g|f[l  
air passenger departure tax 飞机乘客离境税 2 g"_ *[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 910Ym!\{:  
airport tax 机场税 O[Xl*9P  
alcohol duty 酒精税 X%W_cb2  
alienation 让与;让渡;转让 O@[c*3]e  
alimony 生活费;赡养费 |fdr\t#'~  
All Ordinaries Index [AOI] 所有普通股指数 fII;t-(x  
all risks 全险;综合险 t ?8 ?Ok  
All Sales Record for Stock Market 《股票市场成交报告》 dj*%^cI  
Allied Capital Resources Limited 新联财务有限公司 }IvJIr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q+|8|V}w  
allocation letter 拨款信件 )&di c6r  
allocation of fund 分配款项;预留款项 zI/)#^SQ  
allocation of profit 利润分配;溢利分配 0wZ_;FN*-  
allocation warrant 拨款令 !xoN%5 !  
allotment 分配;配股 ,2mnjq/*Z  
allotment notice 股份配售通知;配股通知 P;[5#-e  
allotment of shares 股份分配 }K,:aN,44\  
allowable 可获宽免;免税的 NVx`'Il8 "  
allowable business loss 可扣除的营业亏损 zmkqqiDp_  
allowable expenses 可扣税的支出 WTPp/Nq'  
allowance 免税额;津贴;备抵;准备金 GSg|Gz""J0  
allowance for debts 债项的免税额 Pxu!,Mi[d  
allowance for depreciation by wear and tear 耗损折旧免税额 Z;shFMu  
allowance for funeral expenses 殡殓费的免税额 <>GWSW  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6GCwc1g  
allowance for repairs and outgoings 修葺及支出方面的免税额 f!;i$Oif  
allowance to debtor 给债务人的津贴 }OO(uC2  
alteration of capital 资本更改 vlCjh! x  
alternate trustee 候补受托人 o Xwoi!  
amalgamation 合并 KN U/Kc#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U#G[#sd> K  
ambit of charges 征税范围;收费范围 A+%oE  
amended valuation 经修订的估值 ty]JUvR@  
American Commodities Exchange 美国商品交易所 \Ku=a{Ne  
American Express Bank Limited 美国运通银行 bHcb+TR3  
American Stock Exchange 美国证券交易所 b u%p,u!  
amortization 摊销 QC0^G,9.  
amount due from banks 存放银行同业的款项 T[M?:~  
amount due from banks abroad 存放海外银行同业的款项 nt\6o?W  
amount due from holding companies 控股公司欠款 "~x\bSY  
amount due from local banks 存放本港银行同业的款项 ]c{Zh?0  
amount due to banks 银行同业的存款 _3<J!$]&p  
amount due to banks abroad 海外银行同业的存款 lbrob' '+  
amount due to holding companies 控股公司存款 DQW^;Ls  
amount due to local banks 本港银行同业的存款 m`C(y$8fU  
amount due to outport banks 外埠银行同业的存款 V x1C4  
amount for note issue 发行纸币的款额 j &)Xi^^  
amount of bond 担保契据的款额 :P`sK&b_  
amount of consideration 代价款额 RC Fb&,51  
amount of contribution 供款数额 N'R^S98x  
amount of indebtedness 负债款额 ?RGL0`Lg  
amount of principal of the loan 贷款本金额 GutH}Kz"&  
amount of rates chargeable 应征差饷数额 yA*~O$~Y  
amount of share capital 股本额 2|F.JG^  
amount of sums assured 承保款额 dT8m$}h9  
amount of variation 变动幅度 VVeO>jd  
amount of vote 拨款数额 X5U.8qI3  
amount payable 应付款额 L>$yslH; b  
amount receivable 应收款额 #(3w6 l2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 & Sy0Of  
analysis 分析 rb%P30qc4  
ancillary risk 附属风险 9)l-5o: D  
annual account 周年帐目;周年帐目报表;年度决算;年结  X>OO4SV  
annual accounting date 年结日期 fV*x2g7w  
annual allowance 每年免税额;年积金;年度津贴;年津 9,Zg'4",d  
annual balance 年度余额 #6'oor X  
annual disposable income 每年可动用收入 Vnuz! 6.  
annual estimates 周年预算 {'Nvs_{6  
annual fee 年费 `Bx3grZ 7&  
annual general meeting 周年大会 i;xH  
annual growth rate 年增率;每年增长率 aB<~T[H%h  
annual long-term supplement 长期个案每年补助金 B, nCx=\S  
annual pensionable emolument 可供计算退休金的年薪 gT-'#K2qT  
annual report 年报 bs U$mtW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1C+Y|p?KA  
annual return 周年报表;周年申报表;每年报税表格 |J2_2a/"  
Annual Return Rules 《周年报表规则》 a*hOT_;#  
annual review of consumer prices 每年消费物价回顾 5%D:w S1  
annual roll-forward basis 逐年延展方式 h>= e<H?f  
annual salary 年薪  bW<_K9"  
annual statement 年度报表;年度决算表 [CBA Lj5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yXS ~PG  
annuitant 年金受益人 k\|G%0Jw  
annuity 年金 <aa# OX  
annuity contract 年金合约 Nkn0G _  
annuity on human life 人寿年金 4q[C' J  
antecedent debt 先前的债项 E+V^5Z:u  
ante-dated cheque 倒填日期支票 rklr^ e  
anticipated expenditure 预期开支 H,txbJ  
anticipated net profit 预期纯利 +o(t5O[G  
anticipated revenue 预期收入 Je2o('MA  
anti-inflation measure 反通货膨胀措施 aq~hl7MTj  
anti-inflationary stance 反通货膨胀立场 l5Z=aW Q  
apparent deficit 表面赤字 jV8mn{<  
apparent financial solvency 表面偿债能力 s4P8PDhz  
apparent partner 表面合伙人 E4[ |=<  
application for personal assessment 个人入息课税申请书 *c7kB}/  
application of fund 资金应用 } IFZ$Y  
application to release as liquidator and to destruct the books of accounts and documents 7}-.U=tnP  
申请免除清盘人职务及毁灭帐簿与文件 7&XU]I  
appointed actuary 委任精算师 [VIdw 92  
appointed auditor 委任核数师;委任审计师 { ,.1KtrSN  
appointed trustee 委任的受托人 ][S<M24]Q  
appointer 委任人 /XS6X  
apportioned pro rata 按比例分摊 <F+S}!q  
apportionment 分配;分摊 X'.}#R1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lG>rf*ei~  
apportionment formula 分摊方程式 ]Gow  
apportionment of estate duty 遗产税的分摊 7oA$aJQ  
appraisal 估价;评估 cy*Td7)/  
appreciable growth 可观增长 Bk a\0+  
appreciable impact 显着影响 X<\^*{  
appreciable increase 可观增长 /:>qhRFJA:  
appreciation 增值;升值 *ntq;]  
appreciation against other currencies 相对其他货币升值 ]0by6hQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kLMg|48fdI  
appreciation tax 增值税 ir qlU  
appropriation 拨款;拨用;拨付 H)t YxW  
appropriation account 拨款帐目 ,& =(DJ  
Appropriation Bill 拨款法案 dr^pzM!N  
appropriation-in-aid system 补助拨款办法 u 9 1;GBY  
approved assets 核准资产 S0/@y'q3en  
approved basket stock 认可一篮子证券 dMw7Lp&  
approved budget 核准预算 ` B) ~  
approved charitable donation 认可慈善捐款 XD{U5.z>y  
approved charitable institution 认可慈善机构 1""9+4  
approved currency 核准货币;认可货币 !tCw)cou  
approved estimates 核准预算 6xr$  
approved estimates of expenditure 核准开支预算 bM_Y(TgJ  
approved overseas insurer 核准海外保险人 f% ZqK_CW  
approved overseas trust company 核准海外信托公司 [0yKd?e  
approved pooled investment fund 核准汇集投资基金 hEsCOcEG  
approved provident fund scheme 认可公积金计划 YZ:YYcr  
approved provision 核准拨款 C/"fS#<  
approved redeemable share 核准可赎回股份 w4:S>6X  
approved regional stock 认可地区性证券 ]p(+m_F  
approved retirement scheme 认可退休金计划 epCU(d*b  
approved subordinated loan 核准附属贷款 ! 1C3{  
arbitrage 套戥;套汇;套利 s6OnHX\it7  
arbitrageur 套戥者;套汇者 *6e`km  
arbitrary amount 临时款项 JTNQz  
arrangement 措施;安排;协定 If\u^c  
arrears 欠款 QOlm#S  
arrears of pay 欠付薪酬 d,iW#,  
arrears of revenue 逾期未收税款;逾期未收的帐项 i&-g 0  
articles of association 组织章程;组织细则;组织章程细则 rK)So#'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `Q1S8i$  
ascertainment of profit 确定利润 T2Z;)e$m_  
"Asia Clear" “亚洲结算系统” W)1)zOD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Tc,Bv7:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T.<er iv  
Asian Development Fund [ADF] 亚洲发展基金 Zn1+} Z@I  
Asian dollar bond 亚洲美元债券 ,E3"Ai sI  
Asian dollar market 亚洲美元市场 S9 <J \`FG  
Asian dollar rate 亚洲美元利率 lu`\6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [5:,+i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oR5hMu;j+  
asked price 沽盘;喊价;索价;卖方报价 gTY\B.  
assessable income 应评税入息 yrnB]$hf  
assessable loss 应评税亏损  8;4vr@EV  
assessable profit 应评税利润 ~7Kqc\/H&I  
assessable value 应评税值 =#&K\  
assessed profit 估定利润 >{~W"  
assessed value 经评估价值 24:;vcb  
assessment 评税;评定;估价;评税单 }el. qZ  
assessment number 评税编号;估价编号 +[UFf3(ON  
assessment of additional tax 补加税评税 ^uW](2  
assessment of performance 业绩评估;实绩评价 2" ~!Pu^.j  
Assessor 评税主任 HLg/=VF7?  
asset price bubbles 资产价格泡沫 gd]vrW'wj  
asset-backed securities 具资产保证的证券 VjtI1I  
assets accretion 资产增值 @BbZ(cZ*  
assets and liabilities 资产与负债 ilw<Q-o4(  
assets betterment statement 资产递增表;资产改进表 8Z4d<DIJ  
assets lending 实物放款;有抵押贷款 $^.LZ1Jd  
assets of the company passing on the death 死者去世时转移的公司资产 8X!UtHml  
assets pledged as security for liabilities 用作负债抵押的资产 C?#if;c  
assets portfolio 资产投资组合 /,"Z^=  
assets price 资产价格 p^&' C_?  
assets quality 资产质素 O_ nk8  
assets realization 资产变现 _U1~^ucV  
assets refinancing arrangement 资产再集资安排 `)`_G!a  
assets securitization 资产证券化 D%LqLLD  
assets situated outside Hong Kong 在香港以外地方的资产 6dV@.(][a  
assets stripping 削减资产;拆卖资产 xrA(#\}f$  
assets value 资产值 7I/Sfmqy"O  
assignee 承让人 -g]/Ko]2@$  
assignment 转让;转让书;转让契 x +! <_p  
assignment of interest 权益转让 V2ypmkn 8&  
assignment of letters patent and trade mark 专利证书及商标转让 tv+q~TFB=Z  
assignment of property 物业转让;物业转让书  @zEEX9U  
assignment right 转让权  @es}bKP  
assignor 转让人 9xB^dKM3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *;7&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r62x*?/  
associate member 附属会员 ;Z-Cn.  
associated body corporate 相联法人团体 z:^Kr"=n  
associated company 相联公司;联属公司 yc+#LZ~(a  
associated corporation 相联法团 VBF3N5 ;W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K?BWl:^x  
公认会计师公会〔英国〕 |H2{%!  
Association of Futures Exchange Brokers 香港期货经纪协会 >B>CV8p6w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RecA?-0  
association of underwriters 承保人组织 HPCzh  
assumption of control 接管 l#7,<@)  
assurance 担保;保险;转易;转易书  V-}d-Y  
assurance of interest 权益的转易 :M`|*~V~$  
at 19XX price 按一九XX年价格计算 q+x4Od3  
at a discount 按赔价计算;按贴水价格计算;打折扣 iVd*62$@$  
at a premium 按溢价计算;按升水价格计算 MnO,Cd6{%d  
at call 通知付款;按通知 ^8o'\V"m^  
at constant market price 按固定市价计算 /1h`O@VA  
at constant price 按固定价格计算 m`g%\o^6i  
at cost 按成本计算 #KXazZu"  
at current market price 按当时市价计算;按现时市价计算 Y6`9:97  
at current price 按当时价格计算;按现时价格计算 mbsdiab#N  
at factor cost 按要素成本计算;按生产要素成本计算 ^v}Z5,aN  
at money-of-the-day price 按付款当日价格计算 j$Vv'on  
at or better 按指定或较佳价位〔买卖指令〕 {v+i!a'+  
at par 按面值计算;平价 ldM [8  
at sight 见票即付 Oe'Nn250  
at the close 按收市盘 c#OZ=`  
at the opening 按开市盘 C:hfI;*7  
attestation 见证;见证条款 R 9o:{U]  
at-the-money option 平价期权 DGC -`z  
attorney 受权人;受托代表人 prlnK  
attornment 新拥有人承认书 bS&'oWy*B  
attributable profit 可归属利润 ,YSQog  
attributable share value 可归属股份价值 lT@5=ou[  
Auckland Stock Exchange 奥克兰证券交易所 en=Z[ZIPO  
auction 拍卖 fm;1Iu#  
auctioneer 拍卖商 * <x]gV  
audit 审计;核数 *-ZD-B*?  
Audit Commission 审计署 ?p. dc ~tZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x&l?Cfvv=  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 BXa1 [7Z  
audit review 帐目审查 6vX+- f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `tVBV :4\  
audited account 审计帐目;经审计的帐目 MCurKT<pQ  
audited annual account 经审计的周年帐目 )P[B!  
audited balance sheet 经审计的资产负债表 b/"gkFe#  
auditor 核数师;核数主任;审计师 9$~D4T  
auditor's certificate 核数师证明书;审计师证明书 u7^Z7; J  
auditor's report 核数师报告;审计师报告 D?}LKs[  
Aussie bond 澳元债券 r;y&Wa  
austerity budget 紧缩预算 (+Gd)iO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 z:+Xs!S  
Australia All Ordinaries Index 澳洲所有普通股票指数 3Nr8H.u&q  
Australian Dollar [AUD] 澳元 3dcZ1Yrn  
Australian Options Market 澳大利亚期权市场 8ji!FZf  
Australian Securities Commission 澳洲证券事务监察委员会 e:AB!k^xp$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FDbx"%A  
Australian Stock Exchange 澳大利亚证券交易所 ,PJl32  
Austrian Schilling [ATS] 奥地利先令 qI<*Cze  
authentication 认证;鉴证 :lgIu .  
authority to purchase 委托购买证;委购书 1ikkm7  
authorization 认可;核准;授权;授权书 K.o?g?&<  
authorization by direction 指示授权 _]j=[|q 9  
authorization by instruction 指令授权 cn<9!2a  
authorization by warrant 令状授权 /iy2j8: z  
authorization of unit trust 单位信托的认可 /J/r62  
authorized agent 指定代理人 HZ[&ZNTa  
authorized capital 法定资本 twf;{lZ(  
authorized clerk 出市员 0 v/+%%4}  
authorized dealer 认可交易商 *:BN LM  
authorized financial institution 认可财务机构 49/1#^T"Q>  
authorized fund 认可基金 dXe763~<  
authorized fund house 获授权的基金公司;认可基金公司 d>@{!c-  
authorized institution 认可机构 .a;-7|x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I #1_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "N4c>2Q  
authorized insurer 获授权保险人;获认可承保人 xqP0Z) ,Ow  
authorized investment 特准投资项目 BAzc'x&<  
authorized person 获授权人 Gg5vf]VFo  
authorized representative 获授权代表 & Radpb2p6  
authorized share capital 法定股本 9tl Fbu  
automated quotation system 自动报价系统 n0 !S;HH-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ai#EFo+#  
自动交易系统〔香港期货交易所有限公司〕 /RX7AXXB  
automatic adjustment mechanism 自动调整机制 (C6Y*Zm\  
automatic adjustment system 自动调整系统 xS,):R  
Automatic Clearing House 自动票据交换所 wKk  
automatic exchange rates accumulation system 自动化汇率累集系统 .IF dJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A javV  
automatic teller machine [ATM] 自动柜员机 5:ir il  
autopay 自动转帐 3AWB Y .  
available assets 可用资产 <Y~V!9(~{Q  
available fiscal reserve 现存财政储备 YV! !bI  
available profit 可用利润 y"t5%Iv  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 pNVao{::5  
average 平均;平均数;海损 G<Lm}  
average basic salary 平均基本薪金 xs.[]>nQN  
average consumer expenditure 平均消费开支;一般消费开支 ,LcMNPr  
average cost 平均成本 XKks j!'B  
average cost of land production 增辟土地平均成本 `+"QhQ4 w  
average daily turnover 平均每日成交额 KO{}+~,.6  
average daily wage rate 平均每日工资率 Kz$Ijj  
average expenditure pattern 平均开支模式 +Tq _n@  
average growth rate 平均增长率 8P5xRUkV  
average net fixed assets 固定资产平均净值 b <=K@I.=  
average of relatives 相对价格平均数 n[ba  
average price 平均价格 v^,A~oe`t  
average propensity to consume 平均消费倾向;一般消费倾向 _NA]= #J  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ta9;;B?$  
average rate 平均率 *D4H;P#  
average revenue 平均收入;平均收益 >4h4t/G  
average stock 平均库存;平均存货 $?*+P``  
average yearly rent 平均年租 jLb3{}0  
avoidance of double taxation 避免双重课税 >z[d ~  
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 Dt r'X@U  
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