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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: Xk.OyQ@  
A share A股;甲类股份 =s!0EwDH3  
abatement of tax 减税;减扣免税额 Mv%Qze,\V^  
ABN AMRO Bank N.V. 荷兰银行 zc8^#D2y&  
above-the-line expenditure 线上项目支出;经常预算支出 q;bw }4  
above-the-line receipt 线上项目收入;经常预算收入 L9O;K$[s  
ABSA Asia Limited 南非联合亚洲有限公司 ^+Nd\tp  
absolute change 绝对数值变更 \t)va:y  
absolute expenditure 实际开支 Hy4;i^Ik <  
absolute guideline figure 绝对准则数字 +z nlf-  
absolute interest 绝对权益 F oC $X  
absolute order of discharge 绝对破产解除令 C*ep8{B  
absolute profit margin 绝对利润幅度 ewd eC  
absolute value 实值;绝对值 i=\)[;U  
absolutely vested interest 绝对既得权益 QTBc_Z  
absorbed cost 已吸收成本;已分摊成本 2`*w*  
absorption 吸收;分摊;合并 ~\(c;J*Ir  
absorption rate 吸收率;摊配率;分摊率 [ne51F5_  
ACB Finance Limited 亚洲商业财务有限公司 {!D(3~MI  
acceptable form of reciprocity 合理的互惠条件 j7ZxA*  
acceptable rate 适当利率;适当汇率 nE u:& 4  
acceptance agreement 承兑协议 Ik^^8@z  
acceptance for honour 参加承兑 +Kb 7N, "  
acceptor 承兑人;接受人;受票人 K-:y  
acceptor for honour 参加承兑人 - (WH+  
accident insurance 意外保险 d7](fw@c  
Accident Insurance Association of Hong Kong 香港意外保险公会 [L2+k? *  
accident insurance scheme 意外保险计划 7P2n{zd,  
accident year basis 意外年度基准 f$QkzWvr  
accommodation 通融;贷款 i[9yu-  
accommodation bill 通融票据;空头票据 p#jAEY p  
accommodation party 汇票代发人 iS,l  
account balance 帐户余额;帐户结余 xgMh@@e  
account book 帐簿 l#enbQ`-~  
account collected in advance 预收款项 peu9B gs  
account current book 往来帐簿 UBuh '?j  
account of after-acquired property 事后取得的财产报告 lXTE#,XVf  
account of defaulter 拖欠帐目 i<F7/p "-  
account payable 应付帐款 eMnK@J  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mP\V.^  
account receivable 应收帐款 QNOdt2NN  
account receivable report 应收帐款报表 vY_[@y  
account statement 结单;帐单;会计财务报表 vN^.MR+<  
account title 帐户名称;会计科目 V3ht:>c9qs  
accountant's report 会计师报告 ~D3 S01ecM  
Accountant's Report Rules 会计师报告规则 s>o#Ob@4'  
accounting and auditing procedure 会计与审计程序;会计与核数程序 )KE  
Accounting Arrangements 《会计安排》 %\ i&g$  
accounting basis 会计基础 ^O*-|ecA  
accounting by Official Receiver 破产管理署署长呈交的帐目 y@l&B+2ks  
Accounting Circular 《会计通告》 :pdX  
accounting class 会计类别 OM0r*<D"!  
accounting date 记帐日期;会计结算日期 aGC3&c[Wx  
accounting for money 款项核算 rs?Dn6:;B  
Accounting Officer 会计主任 JrOx nxd^  
accounting period 会计报告期;会计期 j yD3Sa3  
accounting policy 会计政策;会计方针 z.8nYL5^}  
accounting practice 会计惯例 WGn=3(4  
accounting principle 会计准则 $,@}%NlHc  
accounting record 会计记录 N-QS/*C.~  
accounting report 会计报告 Qpv#&nfUi6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k5E2{&wZ  
Accounting Society of China 中国会计学会 3bWGWI  
accounting statement 会计报表 cZ_)'0  
accounting system 会计制度;会计系统 7ivo Q  
accounting transaction 会计事项;帐务交易 ^%,{R},s  
accounting treatment 会计处理 YA$YT8iMe  
accounting year 会计年度 rb-ao\  
accretion 增值;添加 y#B=9Ri=z  
accrual 应计项目;应累算数目 U\Vg&"P  
accrual basis 应计制;权责发生制 @ &N  
accrual basis accounting 应计制会计;权责发生制会计 P6.PjK!Ar  
accrue 应累算;应计 9oJM?&i  
accrued benefit 应累算利益 s0dP3tz>  
accrued charges 应计费用 nC p/.]Y*  
accrued cumulative preference share dividend 应累算的累积优先股股息 k!x|oC0  
accrued expenses 应累算费用 $ 6mShp9(  
accrued interest payable 应付利息;应计未付利息 QUW`Yc  
accrued interest receivable 应收利息;应计未收利息 r\Y,*e  
accrued right 累算权益 |gI>Sp%Fu  
accruing profit 应累算的利润 pFS@yHs  
accumulated fiscal reserve 累积财政储备 **%&|9He  
accumulated profit 累积利润;滚存溢利 $x'jf?zs!  
accumulated reserve 累积储备 eR \duZ!`  
accumulation of surplus income 累积收益盈余 +"-l~`+<es  
acquired assets 既得资产 V?S}%-a  
acquisition 收购;购置;取得 Jm<NDE~rw  
acquisition cost 购置成本 qm!cv;}c1  
acquisition expenses 购置费用 aI&~aezmN  
acquisition of 100% interest 收购全部股权 < 8' b  
acquisition of control 取得控制权 F2}Fuupb.  
acquisition of fixed assets 购置固定资产 _jG|kjFTc  
acquisition of shell “买壳” buX(mj:&  
acquisition price 收购价 Zb=NcEPGy  
act of God 天灾 L" ejA  
acting partner 执事合伙人 Y:;_R=M  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Qw2`@P8W  
active partner 积极参与的合伙人 )). =MTk  
active trading 交投活跃 QIMd`c  
actual circulation 实际流通 6:G&x<{  
actual cost 实际成本 GKIzU^f  
actual expenditure 实际开支;实际支出 T;(,9>Qsu  
actual income 实际入息;实际收入;实际收益 V\zcv@  
actual market 现货市场 F%-@_IsG#  
actual price 现货价;实际价格 3%'`^<-V  
actual profit 实际利润 E2r5Pg  
actual quotation 实盘;实际价位;实际报价 ,WWd%DF)  
actual year basis 按实际年度计算 .)[E`a  
actuals 实货 <8 <P,  
actuarial investigation 精算调查 V.:,Q  
actuarial principle 精算原则 S.`y%t.GP  
actuarial report 精算师报告 IW!x!~e  
Actuarial Society of Hong Kong 香港精算学会 "<0!S~]  
actuarial valuation 精算师估值 :bct+J}l~  
actuary 精算师 f4  S:L&  
ad referendum agreement 暂定协议;有待覆核的协定 xcw:H&\w6  
ad valorem duty 从价税;按值征税 }&=l)\e  
ad valorem duty system 从价税制 OU%"dmSDk  
ad valorem fee 从价费 P_3IFHe  
ad valorem tariff 从价关税 :G 5p`;hGo  
additional allowance 额外免税额 K*j OrQf`  
additional amount for unexpired risk 未过期风险的额外款额 a?+C]u?_D  
additional assessable profit 补加应评税利润 ;>Z+b#C[  
additional assessment 补加评税 y_Lnk=Q ^  
additional commitment 额外承担 Xw9]WJc  
additional commitment vote 额外承担拨款 r5s{t4 ;Ch  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 LmJjO:W}^y  
additional dependent parent allowance 供养父母额外免税额 c9[{P~y  
additional provision 额外拨款 3iw3:1RZUZ  
additional stamp duty 附加印花税 e=VSO!(rY  
additional tax 补加税罚款;补加税款 <~uzHg%Y  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 NxnR QS  
adjudged bankrupt 被裁定破产 e">&B]#}  
adjudicated bankrupt 裁定破产人 ]\fHc"/  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5/P. 4<c7  
adjudication of bankruptcy 裁定破产;宣告破产 X'$H'[8;C  
adjudication of insolvency 裁定无力偿还债务 |u%;"N'p)  
adjusted actual 经调整的实数;调整后的实数 1R@G7m  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;g?PK5rB(  
adjusted figure 经调整的数字;调整后的数额 %TFsk  
adjusted liabilities 经调整的负债;调整后的负债 T%%EWa<a  
adjusted loss 经调整的亏损;调整后的亏损  P s>Y]  
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 RjVU m+<  
adjusted profit 经调整的利润;调整后的利润 ub8d]GZJ  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,M`1 k  
adjusted value 经调整的价值;调整后的价值 #9(+)~irz`  
adjustment 调整;修订;理算〔保险〕 Q<6* UUQm  
adjustment centre 调剂中心 +ZjDTTk  
adjustment lag 调整过程的时间差距;调整时差 25Z} .))  
adjustment mechanism 调整机制 {H,O@  
adjustment of loss 亏损调整 T4:H:  
adjustment process 调整过程;调整程序 m&=Dy5  
adjustment range 调整幅度 Rp2h[_>  
administered exchange rate 受管制汇率 b)IQa,enH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8g8eY pG  
administration expenses 行政费用 %TI3Eb  
administration fee 手续费;行政费 UucX1%  
administration in bankruptcy 破产管理 r8YM#dF  
administration order 遗产管理令 ROTKK8:+:  
administrator 管理人;遗产管理人 FFZ?-sE  
administrator of the estate 遗产管理人 0@?m"|G  
admission of debt 债项承认书 iuWUr?`\  
admission of proof 接纳债权证明  cRK Lyb  
advance 放贷款项;垫付款项;预支款项;预付款项 8OOAPp$%|  
advance account 暂支帐目;预付款帐户 % m6qL  
advance compensation 预付补偿金 '~ B2[  
advance from shareholder 股东垫款 #Db^*  
advance pending reimbursement 预支以待日后付还 VM5'd  
advanced economy 先进经济体系 ugN%8N  
advancement 预付;预付财产 U:~]>B $  
advances warrant 垫款令 pSQX  
advancing 贷出 <[ dt2)%L>  
adverse balance 逆差 " TCJT390  
adverse exchange 逆汇 h(kPf ]0  
advertisement addressed to shareholders 在报章刊登的致股东通告 _}47U7s8  
advice for collection 托收通知书 jl}9R]Y_2  
advice of drawing 提款通知书;汇票通知书 J1(SL~e],  
advice of payment 付款通知 "\Dqtr w  
Advisory Committee [Securities and Futures Commission] Y!]a*==  
谘询委员会〔证券及期货事务监察委员会〕 }8 ;,2E*z  
Advisory Committee on Diversification 经济多元化谘询委员会 =k d-rIBc  
affidavit 誓章;遗产申报誓章 pFd{Tdh  
affidavit of no receipt 述明无收款的誓章 kJB:=iq/x$  
affiliate 联号;联营公司;附属公司 .7 j#F  
affiliated company 附属公司;联号;联营公司 el$@^Wy&$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z L0Vx6Ph  
affordability 负担能力 en|~`]HF  
African Development Bank [AfDB] 非洲开发银行 O D5qPovsd  
after-acquired property 事后取得的财产 zK~_e\m  
after-hours dealing 市后交易 umuj>  
after-tax profit 税后盈利;税后利润;税后溢利 9+*{3 t  
agency agreement 代理协议 ^vh!1"T  
agency expenses 代理机构的开支 gcwJ{&  
agency fee 代理费 T] H 'l  
Agency Law 《代理法》 8)iI=,T*  
agent 代理人;承销人 hy#nK:B  
agent of company 公司代理人 MA9E??p3\  
agent's fee 代理人费;经纪费 m~=VUhPd  
aggregate 总计;总数;总体数字 B7qi|Fw  
aggregate amount 总款额;总额 1Bs  t|  
aggregate assets and liabilities 总体资产与负债 =@O&$&  
aggregate at constant price 按固定价格计算的总体数字 %Qj$@.*:  
aggregate demand 总需求 8[@Y`j8  
aggregate gross position 总持仓量 ,]JIp~=nsh  
aggregate limit 总限额 J0bcW25  
aggregate of salaries tax 合计薪俸税 L}Sb0 o.  
aggregate performance 总体表现;总体业绩 )/!HI0TU  
aggregate supply 总体供应 hyPS 6Y'1  
aggregate surplus 总盈余 (5`(H.(  
aggregate total 整体总额 A]QGaWK  
aggregate value 总值;合计价值 D dwFKc&  
aggregated basis 合计基准 ,b^jAzow  
aggregated net chargeable income 合计应课税入息实额 30w(uF  
aggregation 合并计算;合计;总和 -h|[8UG^b  
aggregation of incomes of husband and wife 夫妇入息合并计算 IV1O/lGp  
aggregation of property 财产的总和 '%e@7Cs  
agio 差价;贴水 g}6M+QNj  
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》 |2TH[J_a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N 49{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》 KJ&I4CU]^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j-aTpN  
《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+>~Ui_#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pIrL7Pb0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o4a@{nt^,  
agreement for a settlement 授产协议 !+Cc^{  
agreement for assignment 转让协议 bly `m p8#  
agreement for sale 售卖协议;买卖协议 3LQ u+EsS  
agreement for sale and purchase 买卖协议 ?^:5`  
agreement for the payment of interest 支付利息协议 :Id8N~g  
agreement for the repayment of money 还款协议 [KGj70|~  
agreement of reinsurance 再保险协议 ^Q0=Ggh  
Agricultural Bank of China 中国农业银行 `:ZaT('h  
air passenger departure tax 飞机乘客离境税 oP 7)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _o?aO C  
airport tax 机场税 t#f-3zd9  
alcohol duty 酒精税 =<(6yu_  
alienation 让与;让渡;转让 `v(!IBP|  
alimony 生活费;赡养费 6e,IjocsB  
All Ordinaries Index [AOI] 所有普通股指数 mbhh  
all risks 全险;综合险 |w~*p N0  
All Sales Record for Stock Market 《股票市场成交报告》 ,3G B9  
Allied Capital Resources Limited 新联财务有限公司 oKkDG|IE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wE9z@\z]  
allocation letter 拨款信件  R'_F9\  
allocation of fund 分配款项;预留款项 Iza#v0  
allocation of profit 利润分配;溢利分配 ,Cm1~ExJ  
allocation warrant 拨款令 {J)gS  
allotment 分配;配股 m(xyEU  
allotment notice 股份配售通知;配股通知 'T|QG@q  
allotment of shares 股份分配 C@XnV=J  
allowable 可获宽免;免税的 F6DVq8f9  
allowable business loss 可扣除的营业亏损 d@ZXCiA},  
allowable expenses 可扣税的支出 /55 3v;l<  
allowance 免税额;津贴;备抵;准备金 =yJc pj  
allowance for debts 债项的免税额 k'"R;^~xg  
allowance for depreciation by wear and tear 耗损折旧免税额 ;l `(1Q/  
allowance for funeral expenses 殡殓费的免税额 !*qQ 7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c.-dwz  
allowance for repairs and outgoings 修葺及支出方面的免税额 6~!7?FK  
allowance to debtor 给债务人的津贴 KCa @0  
alteration of capital 资本更改 ^Kl<<pUaV  
alternate trustee 候补受托人 yJ; ;&  
amalgamation 合并 #K-O<:s=y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DM)Re~*  
ambit of charges 征税范围;收费范围 A)SnPbI-p  
amended valuation 经修订的估值 h|z59h&X8G  
American Commodities Exchange 美国商品交易所 2xy{g&G  
American Express Bank Limited 美国运通银行 Y,4?>:39J  
American Stock Exchange 美国证券交易所 K.?S,qg  
amortization 摊销 %gqu7}'  
amount due from banks 存放银行同业的款项 A$zC$9{0I  
amount due from banks abroad 存放海外银行同业的款项 ?56;<%0  
amount due from holding companies 控股公司欠款 s<C66z  
amount due from local banks 存放本港银行同业的款项 5}9rpN{y  
amount due to banks 银行同业的存款 <pT1p4T<  
amount due to banks abroad 海外银行同业的存款 Y!u">M#@  
amount due to holding companies 控股公司存款 dqt}:^L*0g  
amount due to local banks 本港银行同业的存款 }p9#Bzc  
amount due to outport banks 外埠银行同业的存款 ZD?LsD3  
amount for note issue 发行纸币的款额 zU|'IW&  
amount of bond 担保契据的款额 TuwSJS7  
amount of consideration 代价款额 ZQ\O| n8  
amount of contribution 供款数额 5Yk|  
amount of indebtedness 负债款额  GXTjK!  
amount of principal of the loan 贷款本金额 q+4<"b+6G  
amount of rates chargeable 应征差饷数额 #zn`)n  
amount of share capital 股本额 S6yLq|W0  
amount of sums assured 承保款额 )Y1+F,C  
amount of variation 变动幅度 ` gor  
amount of vote 拨款数额 (H|^Ow5  
amount payable 应付款额 VRv.H8^{  
amount receivable 应收款额 B]#iZ,Tp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :N4?W}r.  
analysis 分析 UPuG&A#VV  
ancillary risk 附属风险 P=4o)e7E!  
annual account 周年帐目;周年帐目报表;年度决算;年结 srU*1jD)  
annual accounting date 年结日期 _>{"vY  
annual allowance 每年免税额;年积金;年度津贴;年津 8\`otJY  
annual balance 年度余额 i[e-dT:*R  
annual disposable income 每年可动用收入 `C*psS  
annual estimates 周年预算 "? 5@j/ e`  
annual fee 年费 cn$0^7?  
annual general meeting 周年大会 U4y ?z  
annual growth rate 年增率;每年增长率 _cc9+o  
annual long-term supplement 长期个案每年补助金 2ZMVYa2%(  
annual pensionable emolument 可供计算退休金的年薪 !?{%9  
annual report 年报 [k,FJ5X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _~b]/]|z#N  
annual return 周年报表;周年申报表;每年报税表格 Oimq P  
Annual Return Rules 《周年报表规则》 (Vy`u)gG  
annual review of consumer prices 每年消费物价回顾 M ~6k[ew  
annual roll-forward basis 逐年延展方式 Ot!*,%sjQ  
annual salary 年薪 VSc)0eyn  
annual statement 年度报表;年度决算表 Z#_VxA>]v  
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 $olITe"$g  
annuitant 年金受益人 G8hDR^ra  
annuity 年金 rEs Gf+4  
annuity contract 年金合约 c~Z\|Y`#B  
annuity on human life 人寿年金 |0N1]Hf   
antecedent debt 先前的债项 -~=:tn)0  
ante-dated cheque 倒填日期支票 Jy#2 1  
anticipated expenditure 预期开支 NK(; -~{P  
anticipated net profit 预期纯利 YjeHNPf  
anticipated revenue 预期收入 PKNpR  
anti-inflation measure 反通货膨胀措施 Si[xyG6=  
anti-inflationary stance 反通货膨胀立场 uI&<H T?  
apparent deficit 表面赤字 IlP@a[:_  
apparent financial solvency 表面偿债能力 9Or  
apparent partner 表面合伙人 l:"zYcp%  
application for personal assessment 个人入息课税申请书 5sF?0P;ln  
application of fund 资金应用 x4S0C[k  
application to release as liquidator and to destruct the books of accounts and documents l`<u\],  
申请免除清盘人职务及毁灭帐簿与文件 0o&c8?@j  
appointed actuary 委任精算师 OD1>s6uA7  
appointed auditor 委任核数师;委任审计师 \]p[DYBY#  
appointed trustee 委任的受托人 bQ_N^[oxQ  
appointer 委任人 'sAs#  
apportioned pro rata 按比例分摊 k/#321Z  
apportionment 分配;分摊 \kksZ4,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zlN<yZB^  
apportionment formula 分摊方程式 9y&&6r<I  
apportionment of estate duty 遗产税的分摊 #-FfyxQ8ai  
appraisal 估价;评估 Eh?,-!SUQn  
appreciable growth 可观增长 C'//(gjQ-G  
appreciable impact 显着影响 c9xc@G!  
appreciable increase 可观增长 ,W&::/2<7  
appreciation 增值;升值 ,~xX[uB  
appreciation against other currencies 相对其他货币升值 5Og=`T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A^hFRAg4  
appreciation tax 增值税 75#&hi/~  
appropriation 拨款;拨用;拨付 JlN<w  
appropriation account 拨款帐目 ' +[fJ>Le  
Appropriation Bill 拨款法案 J@ pCF@'  
appropriation-in-aid system 补助拨款办法 C XiSin  
approved assets 核准资产 >_um-w#C  
approved basket stock 认可一篮子证券 j.y8H  
approved budget 核准预算 E6y ?DXW H  
approved charitable donation 认可慈善捐款 }Dc?Emb  
approved charitable institution 认可慈善机构 ;AK@Kb  
approved currency 核准货币;认可货币 p7Q %)5o  
approved estimates 核准预算 d+:pZ  
approved estimates of expenditure 核准开支预算 M8' GbF=1  
approved overseas insurer 核准海外保险人 sAU!u  
approved overseas trust company 核准海外信托公司 0hx EI  
approved pooled investment fund 核准汇集投资基金 niP/i  
approved provident fund scheme 认可公积金计划 \A9hYTC)  
approved provision 核准拨款 p4'Qki8Hd  
approved redeemable share 核准可赎回股份 lip1wR7  
approved regional stock 认可地区性证券 $P%b?Y/  
approved retirement scheme 认可退休金计划 h"+|)'*n  
approved subordinated loan 核准附属贷款 OQm-BL   
arbitrage 套戥;套汇;套利 h\qM5Qx+Q  
arbitrageur 套戥者;套汇者 SPK% ' s  
arbitrary amount 临时款项 )\r;|DN  
arrangement 措施;安排;协定 d|(@#*{T]  
arrears 欠款 ")ZsY9-P  
arrears of pay 欠付薪酬 F~_)auH  
arrears of revenue 逾期未收税款;逾期未收的帐项 vT>ki0P_;  
articles of association 组织章程;组织细则;组织章程细则 7IH^5r  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Yy:Q/zw o  
ascertainment of profit 确定利润 an9k2 F.)  
"Asia Clear" “亚洲结算系统” /SDDCZ`;|c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XT 'v7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 MX{p)(HW  
Asian Development Fund [ADF] 亚洲发展基金 .V:H~  
Asian dollar bond 亚洲美元债券 $x %VUms  
Asian dollar market 亚洲美元市场 XQ]5W(EP  
Asian dollar rate 亚洲美元利率 g<r'f"^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 F( Iq8DV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ohmi(s   
asked price 沽盘;喊价;索价;卖方报价 6~j.S "  
assessable income 应评税入息 27!9LU  
assessable loss 应评税亏损 #=B~} _  
assessable profit 应评税利润 &7\q1X&Rr  
assessable value 应评税值 3d|n\!1r  
assessed profit 估定利润 :. ja~Q  
assessed value 经评估价值 w;p!~o &  
assessment 评税;评定;估价;评税单 0au\X$)Q  
assessment number 评税编号;估价编号 cp7Rpqg  
assessment of additional tax 补加税评税 GGR hM1II  
assessment of performance 业绩评估;实绩评价 " )87GQ(R  
Assessor 评税主任 ' cx&:s  
asset price bubbles 资产价格泡沫 g5*Zg_G/  
asset-backed securities 具资产保证的证券 M4:}`p=  
assets accretion 资产增值 V=,VOw4  
assets and liabilities 资产与负债 ,3`RM $  
assets betterment statement 资产递增表;资产改进表 AK*F,H9  
assets lending 实物放款;有抵押贷款 <U ?_-0  
assets of the company passing on the death 死者去世时转移的公司资产 ZiS<vWa3R  
assets pledged as security for liabilities 用作负债抵押的资产 TZ,kmk#  
assets portfolio 资产投资组合 szy^kj^2  
assets price 资产价格 9"YOj_z  
assets quality 资产质素 S%7^7MSqA  
assets realization 资产变现 IT u6m<V  
assets refinancing arrangement 资产再集资安排 kM,$0 @  
assets securitization 资产证券化 naT;K0T=  
assets situated outside Hong Kong 在香港以外地方的资产 . !|3a  
assets stripping 削减资产;拆卖资产 ,\BGxGNAmV  
assets value 资产值 XfXqq[\N  
assignee 承让人 Iw0Q1bK(  
assignment 转让;转让书;转让契 StP7t  
assignment of interest 权益转让 Q'~2,%3<  
assignment of letters patent and trade mark 专利证书及商标转让 Ox` +Z0)a  
assignment of property 物业转让;物业转让书 `E),G;I  
assignment right 转让权 .D`""up|{  
assignor 转让人 clZ jb  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 q! +?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C?3?<FDL  
associate member 附属会员 [o=v"s't)  
associated body corporate 相联法人团体 ^sNj[%I R  
associated company 相联公司;联属公司 \666{.a  
associated corporation 相联法团 j<LDJi>O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "c6(=FFq  
公认会计师公会〔英国〕  OBY  
Association of Futures Exchange Brokers 香港期货经纪协会 Q( C\X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 prC1<rm  
association of underwriters 承保人组织 }!-K)j.  
assumption of control 接管 D#T1~r4  
assurance 担保;保险;转易;转易书 P2S$Dk_<\X  
assurance of interest 权益的转易 av&4:O!  
at 19XX price 按一九XX年价格计算 nSL x1Q  
at a discount 按赔价计算;按贴水价格计算;打折扣 4$=Dq$4z  
at a premium 按溢价计算;按升水价格计算 'Zdjd]  
at call 通知付款;按通知 xi]qdiA  
at constant market price 按固定市价计算 I3A@0'Vm;L  
at constant price 按固定价格计算 4q`$nI Bi  
at cost 按成本计算 ;MqH)M  
at current market price 按当时市价计算;按现时市价计算 cj:!uhZp7  
at current price 按当时价格计算;按现时价格计算 0"~`U.k~M  
at factor cost 按要素成本计算;按生产要素成本计算 g $\Z-!(  
at money-of-the-day price 按付款当日价格计算 TqM(I[J7\  
at or better 按指定或较佳价位〔买卖指令〕 R~$W  
at par 按面值计算;平价 szY=N7\S*  
at sight 见票即付 k{op,n#  
at the close 按收市盘 Q]Fm4  
at the opening 按开市盘 AiT&:'<UT  
attestation 见证;见证条款 L+}q !'8S  
at-the-money option 平价期权 )vFJx[a<n`  
attorney 受权人;受托代表人 BTwLx-p9t  
attornment 新拥有人承认书 m8q3Pp  
attributable profit 可归属利润 2\xv Yf-  
attributable share value 可归属股份价值 3%<Uq%pJ  
Auckland Stock Exchange 奥克兰证券交易所 L,&R0gxi  
auction 拍卖 H*DWDJxmV  
auctioneer 拍卖商 :RsO $@0G  
audit 审计;核数 l@8UL</W  
Audit Commission 审计署 F j_r n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y;+5cn C  
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〕 f#RI&I\  
audit review 帐目审查 S+Aq0B<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o5(p&:1M  
audited account 审计帐目;经审计的帐目 Dl kHE8r\  
audited annual account 经审计的周年帐目 (GVH#}uB  
audited balance sheet 经审计的资产负债表 =|lKB;  
auditor 核数师;核数主任;审计师 NzmVQ-4  
auditor's certificate 核数师证明书;审计师证明书 km; M!}D  
auditor's report 核数师报告;审计师报告 ?NZKu6  
Aussie bond 澳元债券 P&@:''  
austerity budget 紧缩预算 Hnv{sND[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'sCj\N  
Australia All Ordinaries Index 澳洲所有普通股票指数 >g%^hjJ  
Australian Dollar [AUD] 澳元 u.wm;eK[  
Australian Options Market 澳大利亚期权市场 GbC-6.~  
Australian Securities Commission 澳洲证券事务监察委员会 nDh]: t=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 D:9/;9V  
Australian Stock Exchange 澳大利亚证券交易所 bqwQi>^Cw  
Austrian Schilling [ATS] 奥地利先令 -S]yXZ  
authentication 认证;鉴证 [b: $sR;  
authority to purchase 委托购买证;委购书 ~RV>V*l  
authorization 认可;核准;授权;授权书 } PD]e*z{Z  
authorization by direction 指示授权 "p43#  
authorization by instruction 指令授权 ESk<*-  
authorization by warrant 令状授权 o0Z(BTO  
authorization of unit trust 单位信托的认可 <MhjvHg  
authorized agent 指定代理人 ?=:wIMV  
authorized capital 法定资本 <_HK@E<_HO  
authorized clerk 出市员 v$R+5_@[l  
authorized dealer 认可交易商 |sN>/89=/  
authorized financial institution 认可财务机构 z z@;UbD"  
authorized fund 认可基金 -jc8ku3*  
authorized fund house 获授权的基金公司;认可基金公司 6&p I{  
authorized institution 认可机构 @J~n$^ke  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OW (45  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <#U9ih 2  
authorized insurer 获授权保险人;获认可承保人 |=C&JA  
authorized investment 特准投资项目 Y}_J@&:  
authorized person 获授权人 huTa Ei  
authorized representative 获授权代表 gC81ICM  
authorized share capital 法定股本 s? /#8 `  
automated quotation system 自动报价系统 ~f&lQN'1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P"dWh;I_  
自动交易系统〔香港期货交易所有限公司〕 LRO'o{4$E  
automatic adjustment mechanism 自动调整机制 G.2ij%Zz  
automatic adjustment system 自动调整系统 hlPZTr=a  
Automatic Clearing House 自动票据交换所 1Ih.?7}  
automatic exchange rates accumulation system 自动化汇率累集系统 TqbDj|7`R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2ZMYA=[!  
automatic teller machine [ATM] 自动柜员机 ! 6kLL  
autopay 自动转帐 <szD"p|K  
available assets 可用资产 P q\m8iS,w  
available fiscal reserve 现存财政储备 *={` %  
available profit 可用利润 R u^v!l`!7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 o9)pOwk7;  
average 平均;平均数;海损 s; 'XX}Y  
average basic salary 平均基本薪金 ^h+,Kn0@  
average consumer expenditure 平均消费开支;一般消费开支 {C>.fg%t  
average cost 平均成本 BJI}gm2y  
average cost of land production 增辟土地平均成本 x{Y}1+Y4  
average daily turnover 平均每日成交额 acuch  
average daily wage rate 平均每日工资率 e0O2 >w  
average expenditure pattern 平均开支模式 M_tY:v  
average growth rate 平均增长率 SFrQPdX6V  
average net fixed assets 固定资产平均净值 bWzv7#dd=  
average of relatives 相对价格平均数 t^0^He$Ot  
average price 平均价格 LG6VeYe|\X  
average propensity to consume 平均消费倾向;一般消费倾向 6X(Yv2X&4%  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Qq;` 9-&j  
average rate 平均率 QUL^]6$  
average revenue 平均收入;平均收益 5y7rY!]Bf  
average stock 平均库存;平均存货 O5HK2Xg,C  
average yearly rent 平均年租  %Gp%l  
avoidance of double taxation 避免双重课税 5~T`R~Uqb  
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 ~[|&)}q  
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