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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: >V(2Ke Y  
A share A股;甲类股份 Gx ZQ{ \  
abatement of tax 减税;减扣免税额 *vhm  
ABN AMRO Bank N.V. 荷兰银行 tL+8nTL  
above-the-line expenditure 线上项目支出;经常预算支出 z s"AYxr  
above-the-line receipt 线上项目收入;经常预算收入 pOI+  
ABSA Asia Limited 南非联合亚洲有限公司 b=T+#Jb  
absolute change 绝对数值变更 VP4t~$"  
absolute expenditure 实际开支 |->y'V  
absolute guideline figure 绝对准则数字 UKK}$B  
absolute interest 绝对权益 &SN$D5U'  
absolute order of discharge 绝对破产解除令 (P#2Am$  
absolute profit margin 绝对利润幅度 i`] M2Q   
absolute value 实值;绝对值 ,:\2Lf  
absolutely vested interest 绝对既得权益 l3MbCBX2  
absorbed cost 已吸收成本;已分摊成本 ;(0:6P8I  
absorption 吸收;分摊;合并 xN"KSQpu  
absorption rate 吸收率;摊配率;分摊率 H[N&Wiq/|  
ACB Finance Limited 亚洲商业财务有限公司 pjj 5  
acceptable form of reciprocity 合理的互惠条件 G^mk<pH  
acceptable rate 适当利率;适当汇率 'v|2} T*  
acceptance agreement 承兑协议 $fKwJFr  
acceptance for honour 参加承兑 L)nVNY@Mc  
acceptor 承兑人;接受人;受票人 o m_&|9B)  
acceptor for honour 参加承兑人 h.=B!wKK  
accident insurance 意外保险 uWnS<O  
Accident Insurance Association of Hong Kong 香港意外保险公会 &< Gq-IN  
accident insurance scheme 意外保险计划 1]>KuXd r  
accident year basis 意外年度基准 IPxfjBC+J  
accommodation 通融;贷款 l!AZ$IV  
accommodation bill 通融票据;空头票据 g41Lh3dj  
accommodation party 汇票代发人 gy =`cMS@  
account balance 帐户余额;帐户结余 `4EOy:a  
account book 帐簿 Bhq(bV  
account collected in advance 预收款项 @I"Aet'XV  
account current book 往来帐簿 <uTsX v  
account of after-acquired property 事后取得的财产报告 3X!~*_i C  
account of defaulter 拖欠帐目 $Qy(ed  
account payable 应付帐款 pO+1?c43  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2FVKgyV  
account receivable 应收帐款 h5F'eur  
account receivable report 应收帐款报表 uBE,z>/,;  
account statement 结单;帐单;会计财务报表 <Ab:yD`K!  
account title 帐户名称;会计科目 (Z"Xp{u  
accountant's report 会计师报告 `u>BtAx8  
Accountant's Report Rules 会计师报告规则 mTP.W#N  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [d&Faa[`  
Accounting Arrangements 《会计安排》 Fcr@Un'  
accounting basis 会计基础 *>'R R<  
accounting by Official Receiver 破产管理署署长呈交的帐目 ABHZ)OM  
Accounting Circular 《会计通告》 Lv^j l  
accounting class 会计类别 \7j)^  
accounting date 记帐日期;会计结算日期 kxn;;  
accounting for money 款项核算 *i?qOv /=>  
Accounting Officer 会计主任 `X^e}EGWu  
accounting period 会计报告期;会计期 YqJIp. Z  
accounting policy 会计政策;会计方针 Ez$5wY^J  
accounting practice 会计惯例 n#&RY%#`  
accounting principle 会计准则 xRY5[=97  
accounting record 会计记录 \QMSka>  
accounting report 会计报告 ?@#}%<yEq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'j3'n0o  
Accounting Society of China 中国会计学会 P~qVr#eU  
accounting statement 会计报表 &"kx (B  
accounting system 会计制度;会计系统 3QHZC0AY  
accounting transaction 会计事项;帐务交易 {PVu3 W  
accounting treatment 会计处理 ,){0y%c#y  
accounting year 会计年度 )[K3p{4  
accretion 增值;添加 ibuI/VDF  
accrual 应计项目;应累算数目 |"-,C}O  
accrual basis 应计制;权责发生制 UKJY.W!w4  
accrual basis accounting 应计制会计;权责发生制会计 Q]7Q  
accrue 应累算;应计 2DC#PX)i  
accrued benefit 应累算利益 `P5"5N\h  
accrued charges 应计费用 .~U9*5d  
accrued cumulative preference share dividend 应累算的累积优先股股息 LuqaGy}>-  
accrued expenses 应累算费用 IB6]Wj  
accrued interest payable 应付利息;应计未付利息 {;}8Z$  
accrued interest receivable 应收利息;应计未收利息 sR 9F:  
accrued right 累算权益 Ii,:+o%  
accruing profit 应累算的利润 \O:xw-eG   
accumulated fiscal reserve 累积财政储备 \S<5b&G  
accumulated profit 累积利润;滚存溢利 O+8`.  
accumulated reserve 累积储备 4AM*KI  
accumulation of surplus income 累积收益盈余 !qpu /  
acquired assets 既得资产 \Cs<'(=  
acquisition 收购;购置;取得 S }n;..{  
acquisition cost 购置成本 0@Ijk(|  
acquisition expenses 购置费用 |d3agfS[n  
acquisition of 100% interest 收购全部股权 0&\Aw'21  
acquisition of control 取得控制权 (>K$gAQH  
acquisition of fixed assets 购置固定资产 2$o[  
acquisition of shell “买壳” 0/ Ht;(  
acquisition price 收购价 b tu:@s8ci  
act of God 天灾 (Lo2fY5  
acting partner 执事合伙人 hjG1fgEj  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,![=_d  
active partner 积极参与的合伙人 mCGcM^21-x  
active trading 交投活跃 XJzXxhk2  
actual circulation 实际流通 ".)_kt[  
actual cost 实际成本 %yMzgk[u  
actual expenditure 实际开支;实际支出 `-H:j:U{  
actual income 实际入息;实际收入;实际收益 ?W n(ciO  
actual market 现货市场 :65HMWy.  
actual price 现货价;实际价格 W =zG  
actual profit 实际利润 E%^28}dN  
actual quotation 实盘;实际价位;实际报价 4B]61|A  
actual year basis 按实际年度计算 Y2X1!Em>B  
actuals 实货 F&*M$@u5  
actuarial investigation 精算调查 S0+zq<  
actuarial principle 精算原则 upDQNG>d  
actuarial report 精算师报告 u,m-6@ il  
Actuarial Society of Hong Kong 香港精算学会 1955(:I  
actuarial valuation 精算师估值 1,j9(m2  
actuary 精算师 !T*B{+|  
ad referendum agreement 暂定协议;有待覆核的协定 <yS"c5D6  
ad valorem duty 从价税;按值征税 D H !Br  
ad valorem duty system 从价税制 S |x)7NC  
ad valorem fee 从价费 0'hxw3#  
ad valorem tariff 从价关税 OkZ!ZS h  
additional allowance 额外免税额 psC7I E<v  
additional amount for unexpired risk 未过期风险的额外款额 I{zE73  
additional assessable profit 补加应评税利润 yU|ji?)e  
additional assessment 补加评税 uB1!*S1f  
additional commitment 额外承担 fqb$_>3Ol  
additional commitment vote 额外承担拨款 C.E> )  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pCmJY  
additional dependent parent allowance 供养父母额外免税额 Fw9``{4w  
additional provision 额外拨款 nEm7&Gb  
additional stamp duty 附加印花税 g8+,wSE  
additional tax 补加税罚款;补加税款 *$(CiyF!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @(c<av?  
adjudged bankrupt 被裁定破产 @S7=6RKa[  
adjudicated bankrupt 裁定破产人 n6 G&^Oj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =BS'oBn^6  
adjudication of bankruptcy 裁定破产;宣告破产 XQOprIJ U  
adjudication of insolvency 裁定无力偿还债务 F?} *ovy  
adjusted actual 经调整的实数;调整后的实数 ['emP1g~  
adjusted current assets 经调整的流动资产;调整后的流动资产 %h"< IA S.  
adjusted figure 经调整的数字;调整后的数额 Z5Ihc%J^  
adjusted liabilities 经调整的负债;调整后的负债  _)E8XyzF  
adjusted loss 经调整的亏损;调整后的亏损 qm=F6*@}  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 !|h2&tH  
adjusted profit 经调整的利润;调整后的利润 {,FeNf46  
adjusted surplus 经调整的盈余额;调整后的盈余额 " B{0-H+  
adjusted value 经调整的价值;调整后的价值 rO$>zdmYHs  
adjustment 调整;修订;理算〔保险〕 va(9{AXI  
adjustment centre 调剂中心 [\9(@Bx  
adjustment lag 调整过程的时间差距;调整时差 23$hwr&G\  
adjustment mechanism 调整机制 |u"R(7N*  
adjustment of loss 亏损调整  #>jH[Q  
adjustment process 调整过程;调整程序 .p9h$z^  
adjustment range 调整幅度 P$/A!r  
administered exchange rate 受管制汇率 /Q8A"'Nk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X&s\_jQ  
administration expenses 行政费用 a{HgIQg_>R  
administration fee 手续费;行政费 (eG]Cp@  
administration in bankruptcy 破产管理 H}V*<mg w  
administration order 遗产管理令 $Q?G*@y  
administrator 管理人;遗产管理人 .eNwC.8i  
administrator of the estate 遗产管理人 s66XdM  
admission of debt 债项承认书 ~cBc&u:"  
admission of proof 接纳债权证明 sK-|xU.  
advance 放贷款项;垫付款项;预支款项;预付款项 jL+}F/~r  
advance account 暂支帐目;预付款帐户 S1juAV=  
advance compensation 预付补偿金 0 a6@HwO  
advance from shareholder 股东垫款 ""'eTpe  
advance pending reimbursement 预支以待日后付还 2{kfbm-89t  
advanced economy 先进经济体系 UT<b v}(J  
advancement 预付;预付财产 SE )j}go  
advances warrant 垫款令 tc <M]4-  
advancing 贷出 ;9p5YxD  
adverse balance 逆差 |ak C  
adverse exchange 逆汇 (l8r>V  
advertisement addressed to shareholders 在报章刊登的致股东通告 [l%fL9  
advice for collection 托收通知书 /B@% pq  
advice of drawing 提款通知书;汇票通知书  +wW  
advice of payment 付款通知 _@pf1d$  
Advisory Committee [Securities and Futures Commission] kqigFcz!Y  
谘询委员会〔证券及期货事务监察委员会〕 B"8JFf}"q  
Advisory Committee on Diversification 经济多元化谘询委员会 11<@++,i  
affidavit 誓章;遗产申报誓章 Z*(! `,.bB  
affidavit of no receipt 述明无收款的誓章 J s<MJ4r>/  
affiliate 联号;联营公司;附属公司 fyq] M_5  
affiliated company 附属公司;联号;联营公司 ^xw [d}0 S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e1^{  
affordability 负担能力 `J#xyDL6?  
African Development Bank [AfDB] 非洲开发银行 i? _D]BY4  
after-acquired property 事后取得的财产 x]><}! \<&  
after-hours dealing 市后交易 s.`%ZDl@Y  
after-tax profit 税后盈利;税后利润;税后溢利 5'c+313 lm  
agency agreement 代理协议 #X@<U <R  
agency expenses 代理机构的开支 f93rY<  
agency fee 代理费 @EP{VV  
Agency Law 《代理法》 ]7S7CVDk4  
agent 代理人;承销人 sJI -  
agent of company 公司代理人 ym*#ZE`B!  
agent's fee 代理人费;经纪费 Y0X94k.u  
aggregate 总计;总数;总体数字 BdB`  
aggregate amount 总款额;总额 Q`p}X&^a  
aggregate assets and liabilities 总体资产与负债 5@>4)dk\  
aggregate at constant price 按固定价格计算的总体数字 }:9|*m<$t  
aggregate demand 总需求 ?sf2h:\N  
aggregate gross position 总持仓量 oj(A`[  
aggregate limit 总限额 /zG-\eU  
aggregate of salaries tax 合计薪俸税 v(@+6#&  
aggregate performance 总体表现;总体业绩 S5E,f?l  
aggregate supply 总体供应 -=Eq/s u%  
aggregate surplus 总盈余 &>zy_)  
aggregate total 整体总额 ?fa,[r|G  
aggregate value 总值;合计价值 U~#^ ^  
aggregated basis 合计基准 >RL6Jbo|  
aggregated net chargeable income 合计应课税入息实额 Z_V&IQo-7  
aggregation 合并计算;合计;总和 o(X90X  
aggregation of incomes of husband and wife 夫妇入息合并计算 @@{_[ir  
aggregation of property 财产的总和 0]eh>ab>  
agio 差价;贴水 !OoaE* s  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 me[J\MJ;w^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ghobu}wuF  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oY2?W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kLPO+lg+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 K!- &Zv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %YvSHh;c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *4hOCQ[  
agreement for a settlement 授产协议 \/'#=q1  
agreement for assignment 转让协议 X\p`pw$  
agreement for sale 售卖协议;买卖协议 -4y)qGb*?  
agreement for sale and purchase 买卖协议 o.A} ``  
agreement for the payment of interest 支付利息协议 t=W$'*P0}  
agreement for the repayment of money 还款协议 tU)r[2H2  
agreement of reinsurance 再保险协议 }OP%p/eY  
Agricultural Bank of China 中国农业银行 WrHgF*[  
air passenger departure tax 飞机乘客离境税 i_9Cc$Qh<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9B#)h)h(=  
airport tax 机场税 CdzkMVH  
alcohol duty 酒精税 +1+A3  
alienation 让与;让渡;转让 /[nZ#zj!3  
alimony 生活费;赡养费 =Qj+Ug'  
All Ordinaries Index [AOI] 所有普通股指数 *<.WL"Qhl  
all risks 全险;综合险 Yn$>QS 4  
All Sales Record for Stock Market 《股票市场成交报告》 C;)Xwm>e  
Allied Capital Resources Limited 新联财务有限公司 8!&ds~?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =Y]'5cn{  
allocation letter 拨款信件 ,Og[[0g  
allocation of fund 分配款项;预留款项 VO @ 4A6  
allocation of profit 利润分配;溢利分配 lNA'M&  
allocation warrant 拨款令 EN-8uY.  
allotment 分配;配股 1fO2)$Y  
allotment notice 股份配售通知;配股通知 fUp|3bBE  
allotment of shares 股份分配 `Dz]z_  
allowable 可获宽免;免税的 mHI4wS>()+  
allowable business loss 可扣除的营业亏损 Z}LOy^TL  
allowable expenses 可扣税的支出 N.5KPAvg%  
allowance 免税额;津贴;备抵;准备金 7>t$<J  
allowance for debts 债项的免税额 e}?1T7NPG]  
allowance for depreciation by wear and tear 耗损折旧免税额 hk"9D<&i>b  
allowance for funeral expenses 殡殓费的免税额 a_ 9|xI  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 m|nL!Wc  
allowance for repairs and outgoings 修葺及支出方面的免税额 J/]o WC`u  
allowance to debtor 给债务人的津贴 CSG+bqUG  
alteration of capital 资本更改 9 N*S-Po=  
alternate trustee 候补受托人 >p]WCb'PH  
amalgamation 合并 5Aa31"43n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `uNvFlP  
ambit of charges 征税范围;收费范围 *3.yumcv{L  
amended valuation 经修订的估值 Z/NGv  
American Commodities Exchange 美国商品交易所 1C}pv{0:&  
American Express Bank Limited 美国运通银行 z,}c?BP  
American Stock Exchange 美国证券交易所 EDq$vB  
amortization 摊销 tyn?o  
amount due from banks 存放银行同业的款项 EU^}NZW&v:  
amount due from banks abroad 存放海外银行同业的款项 cwM#X;FGq  
amount due from holding companies 控股公司欠款 J3lG"Ww  
amount due from local banks 存放本港银行同业的款项 iL7-4Lv#  
amount due to banks 银行同业的存款 9&O#+FU  
amount due to banks abroad 海外银行同业的存款 Cz=A{< ^g  
amount due to holding companies 控股公司存款 |c 06ix;).  
amount due to local banks 本港银行同业的存款 {FV,j.D  
amount due to outport banks 外埠银行同业的存款 vB{; N  
amount for note issue 发行纸币的款额 .-('C> @  
amount of bond 担保契据的款额  fW5" 4,  
amount of consideration 代价款额 !7mvyc!'!  
amount of contribution 供款数额 ~{1/*&P  
amount of indebtedness 负债款额 NK  
amount of principal of the loan 贷款本金额 $tDCS  
amount of rates chargeable 应征差饷数额 ]ZR{D7.?  
amount of share capital 股本额 r6F{  
amount of sums assured 承保款额 >+Sv9S  
amount of variation 变动幅度 RI[7M (  
amount of vote 拨款数额 }J+ ce  
amount payable 应付款额 %jbJ6c  
amount receivable 应收款额 )){PBT}t]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &jXca|wAR  
analysis 分析 pIID= 8RJ.  
ancillary risk 附属风险 Wz6]*P`qv  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~8H&m,{j  
annual accounting date 年结日期 m0x J05Zx  
annual allowance 每年免税额;年积金;年度津贴;年津 3:]{(@J  
annual balance 年度余额 PZ  
annual disposable income 每年可动用收入 )XmCy"xx  
annual estimates 周年预算 pgz:F#>  
annual fee 年费 klK-,J  
annual general meeting 周年大会 #;\L,a|>*  
annual growth rate 年增率;每年增长率 p|&ZJ@3  
annual long-term supplement 长期个案每年补助金 vHs>ba$"  
annual pensionable emolument 可供计算退休金的年薪 $'A4RVVT  
annual report 年报 iX8h2l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^[X|As2  
annual return 周年报表;周年申报表;每年报税表格 m%e^&N#%6r  
Annual Return Rules 《周年报表规则》 KXoL,)Hl  
annual review of consumer prices 每年消费物价回顾 'h!h!  
annual roll-forward basis 逐年延展方式 ULp)T`P  
annual salary 年薪 bc3|;O  
annual statement 年度报表;年度决算表 [+hy_Nc$  
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 Ij;==f~G  
annuitant 年金受益人 x !#Ma  
annuity 年金 ]k[ Q]:q  
annuity contract 年金合约 Cp .1/  
annuity on human life 人寿年金 YXczyZA`x  
antecedent debt 先前的债项 ,~?A,9?%:  
ante-dated cheque 倒填日期支票 J- t=1  
anticipated expenditure 预期开支 M(n<Iu4^_  
anticipated net profit 预期纯利 fnVW/23  
anticipated revenue 预期收入 2x7(}+eD  
anti-inflation measure 反通货膨胀措施 c&E*KfOG  
anti-inflationary stance 反通货膨胀立场 bn0"M+7)f  
apparent deficit 表面赤字 /#-,R,Q  
apparent financial solvency 表面偿债能力 o/tVcv  
apparent partner 表面合伙人 i&A{L}eCr:  
application for personal assessment 个人入息课税申请书 .+{nA}Bc  
application of fund 资金应用 tj#=%m?8V;  
application to release as liquidator and to destruct the books of accounts and documents K(-G: |  
申请免除清盘人职务及毁灭帐簿与文件 Zvd ;KGO(a  
appointed actuary 委任精算师 Nj0-`j0E  
appointed auditor 委任核数师;委任审计师 52>[d3I3  
appointed trustee 委任的受托人 VKq0 <+M  
appointer 委任人 $Nj'OJSj%  
apportioned pro rata 按比例分摊 8q_1(& O  
apportionment 分配;分摊 JfI aOhKs]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .o-0aBG  
apportionment formula 分摊方程式 C/mg46 v2W  
apportionment of estate duty 遗产税的分摊 @MNl*~'$.[  
appraisal 估价;评估 pY^pTWs(  
appreciable growth 可观增长 AC 9{*K[  
appreciable impact 显着影响 X HWh'G9  
appreciable increase 可观增长 J|n(dVen/  
appreciation 增值;升值 2-B6IPeI  
appreciation against other currencies 相对其他货币升值 9uA, +  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J y]FrSm^  
appreciation tax 增值税 8!Wfd)4=,F  
appropriation 拨款;拨用;拨付 [NQmL=l  
appropriation account 拨款帐目 9T8|y]0F  
Appropriation Bill 拨款法案 ;):8yBMk  
appropriation-in-aid system 补助拨款办法 Qy4X#wgD  
approved assets 核准资产 Ty`-r5  
approved basket stock 认可一篮子证券 !a' K &  
approved budget 核准预算 IkSX\*  
approved charitable donation 认可慈善捐款 e{v,x1Y_z(  
approved charitable institution 认可慈善机构 p G)9=X!9  
approved currency 核准货币;认可货币 P#AAOSlLV  
approved estimates 核准预算 gsW=3m&`  
approved estimates of expenditure 核准开支预算 Z 6 tE{/  
approved overseas insurer 核准海外保险人 LiiK3!^i  
approved overseas trust company 核准海外信托公司 4st~3,lR$  
approved pooled investment fund 核准汇集投资基金 @)9REA(U  
approved provident fund scheme 认可公积金计划 Jb( DJ-&  
approved provision 核准拨款 f&6w;T=  
approved redeemable share 核准可赎回股份 99J+$A1  
approved regional stock 认可地区性证券 PPUEkvH W  
approved retirement scheme 认可退休金计划 IO}+[%ptc*  
approved subordinated loan 核准附属贷款 Xy:Gj, @  
arbitrage 套戥;套汇;套利 n"(7dl?  
arbitrageur 套戥者;套汇者 BmJkt3j."  
arbitrary amount 临时款项 MB1sQReOO  
arrangement 措施;安排;协定 4O$mR  
arrears 欠款  pgC d  
arrears of pay 欠付薪酬 ?g5iok {  
arrears of revenue 逾期未收税款;逾期未收的帐项 4BHtR017r  
articles of association 组织章程;组织细则;组织章程细则 `2>XH:+7F  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :lgHL3yl  
ascertainment of profit 确定利润 q_-ma_F#s  
"Asia Clear" “亚洲结算系统” -<8B,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]PeLcB  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^&C&~}Zv  
Asian Development Fund [ADF] 亚洲发展基金 uK"^*NEC';  
Asian dollar bond 亚洲美元债券 3.(.*>  
Asian dollar market 亚洲美元市场 Hr(6TLNw  
Asian dollar rate 亚洲美元利率 | @uq()  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DYc.to-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9~=gwP  
asked price 沽盘;喊价;索价;卖方报价 4S'[\ZJO  
assessable income 应评税入息 E3y6c)<  
assessable loss 应评税亏损 U?^OD  
assessable profit 应评税利润 lco~X DI  
assessable value 应评税值 ^SEc./$  
assessed profit 估定利润 IDj_l+?c  
assessed value 经评估价值 p`\3if'  
assessment 评税;评定;估价;评税单 cvhlRI%6  
assessment number 评税编号;估价编号 _8al  
assessment of additional tax 补加税评税 +-U@0&Y3M  
assessment of performance 业绩评估;实绩评价 pQqbZ3]  
Assessor 评税主任 a|U}Ammr  
asset price bubbles 资产价格泡沫 I=U+GY:  
asset-backed securities 具资产保证的证券 l(gJLjTH%  
assets accretion 资产增值 3QIdN  
assets and liabilities 资产与负债 l`DtiJ?$$0  
assets betterment statement 资产递增表;资产改进表 Y=9qJ`q  
assets lending 实物放款;有抵押贷款 F@<O;b#Ip  
assets of the company passing on the death 死者去世时转移的公司资产 i[PvDv"n  
assets pledged as security for liabilities 用作负债抵押的资产 mU50pM~/i  
assets portfolio 资产投资组合 ]+mjOks~  
assets price 资产价格 r)Or\HL  
assets quality 资产质素 WPtMds4  
assets realization 资产变现 J`W-]3S#  
assets refinancing arrangement 资产再集资安排 A1Ka(3"  
assets securitization 资产证券化  -H`\? R  
assets situated outside Hong Kong 在香港以外地方的资产 ]\7lbLv  
assets stripping 削减资产;拆卖资产 9MT? .q  
assets value 资产值 JfbKf~g  
assignee 承让人 L1rwIOgq^  
assignment 转让;转让书;转让契 `{DG;J03[  
assignment of interest 权益转让 yji>*XG  
assignment of letters patent and trade mark 专利证书及商标转让 ?<! nm&~  
assignment of property 物业转让;物业转让书 =9^Q"t4  
assignment right 转让权 p+RAtRf  
assignor 转让人 z /weit  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _$8{;1$T?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8qN"3 Et  
associate member 附属会员 V>B'+b+<  
associated body corporate 相联法人团体 m*`cuSU|o  
associated company 相联公司;联属公司 vm|!{5l:=y  
associated corporation 相联法团 W,DZ ;). %  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WK*S4c  
公认会计师公会〔英国〕 R+d< fe  
Association of Futures Exchange Brokers 香港期货经纪协会 3B;}j/h2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3I]Fdp)'  
association of underwriters 承保人组织 '[Xl>Z[  
assumption of control 接管 0potz]}  
assurance 担保;保险;转易;转易书 V`[P4k+b   
assurance of interest 权益的转易 `os8;`G  
at 19XX price 按一九XX年价格计算 (|dPeix|  
at a discount 按赔价计算;按贴水价格计算;打折扣 <~N%W#z/  
at a premium 按溢价计算;按升水价格计算 Vg{Zv4+t  
at call 通知付款;按通知 p!}ZdX[u  
at constant market price 按固定市价计算 7u::5W-q  
at constant price 按固定价格计算 U_l7CCK +  
at cost 按成本计算 G,=F<TnI'  
at current market price 按当时市价计算;按现时市价计算 Hng!'  
at current price 按当时价格计算;按现时价格计算 7D   
at factor cost 按要素成本计算;按生产要素成本计算  #I;D  
at money-of-the-day price 按付款当日价格计算 qcYNtEs*c  
at or better 按指定或较佳价位〔买卖指令〕 7lR<@$q  
at par 按面值计算;平价 Ew]<jF|.#  
at sight 见票即付 c yP,[?N  
at the close 按收市盘 H'Ln P>@n#  
at the opening 按开市盘 8bt53ta  
attestation 见证;见证条款 ;T>+,  
at-the-money option 平价期权 9#Bx]wy  
attorney 受权人;受托代表人 ;gUXvx~~r  
attornment 新拥有人承认书 x/xb1"  
attributable profit 可归属利润 srK53vKMHW  
attributable share value 可归属股份价值 'y.JcS!|  
Auckland Stock Exchange 奥克兰证券交易所 ;\x~'@  
auction 拍卖 wdwp9r  
auctioneer 拍卖商 L7}i q0  
audit 审计;核数 LQqfi ~  
Audit Commission 审计署 =T4u":#N;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tFiR!f)  
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〕 3{e'YD~hP  
audit review 帐目审查 iX%n0i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =JW[pRI5a  
audited account 审计帐目;经审计的帐目 x,\!DLq:p  
audited annual account 经审计的周年帐目 4jGLAor|  
audited balance sheet 经审计的资产负债表 U(*yL-  
auditor 核数师;核数主任;审计师 t.)AggXj#  
auditor's certificate 核数师证明书;审计师证明书 3fp> 4;ym'  
auditor's report 核数师报告;审计师报告 m2O&2[g  
Aussie bond 澳元债券 UOt8Q0)}  
austerity budget 紧缩预算 '_ 0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 krjN7&  
Australia All Ordinaries Index 澳洲所有普通股票指数 r|fO7PD  
Australian Dollar [AUD] 澳元 |1Hc&  
Australian Options Market 澳大利亚期权市场 Sy  
Australian Securities Commission 澳洲证券事务监察委员会 Y@%`ZPJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G6Nb{m  
Australian Stock Exchange 澳大利亚证券交易所 MM gx|"  
Austrian Schilling [ATS] 奥地利先令 9B=1 Yr[  
authentication 认证;鉴证 OKAkl  
authority to purchase 委托购买证;委购书 =EpJZt  
authorization 认可;核准;授权;授权书 =cn~BnowY  
authorization by direction 指示授权 Ri @`a  
authorization by instruction 指令授权 X;VQEDMPU  
authorization by warrant 令状授权 k.GA8=]>  
authorization of unit trust 单位信托的认可 ]Ik%#l.G_  
authorized agent 指定代理人 CGZ^hoh/  
authorized capital 法定资本 >DP:GcTG  
authorized clerk 出市员 ARWZ; GX  
authorized dealer 认可交易商 8r^ ~0nm  
authorized financial institution 认可财务机构 /g76Hw>H  
authorized fund 认可基金 z"UPyW1?  
authorized fund house 获授权的基金公司;认可基金公司 Js{= i>D  
authorized institution 认可机构 c AEokP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 EB,4PEe:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &{z<kmc$6  
authorized insurer 获授权保险人;获认可承保人 B4Lx{u no  
authorized investment 特准投资项目 S_\ F  
authorized person 获授权人 f Iy]/  
authorized representative 获授权代表 9Cvn6{  
authorized share capital 法定股本 Cv^`&\[SW+  
automated quotation system 自动报价系统 y LM"+.?pL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K)N0,Qwu  
自动交易系统〔香港期货交易所有限公司〕 q3S+Y9L  
automatic adjustment mechanism 自动调整机制 8omC%a}9m  
automatic adjustment system 自动调整系统 %e_"CS  
Automatic Clearing House 自动票据交换所 LchnBtjn  
automatic exchange rates accumulation system 自动化汇率累集系统 sbS~N*{E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 LM"y\q ]  
automatic teller machine [ATM] 自动柜员机 DDeE(E  
autopay 自动转帐 50n}my'2h  
available assets 可用资产 z-,VnhLx  
available fiscal reserve 现存财政储备 q SD9Pue  
available profit 可用利润 \ZH&LPAY  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 qZ X/@Yxz  
average 平均;平均数;海损 DC:)Ysuj  
average basic salary 平均基本薪金 E\th%q,mG  
average consumer expenditure 平均消费开支;一般消费开支 s 3r=mp{  
average cost 平均成本 4c159wsnQ  
average cost of land production 增辟土地平均成本 8C7Z{@A&#  
average daily turnover 平均每日成交额 Qh`:<KI  
average daily wage rate 平均每日工资率 LFu%v7L`  
average expenditure pattern 平均开支模式 P8I*dvu _  
average growth rate 平均增长率 Y*LaBxt Q  
average net fixed assets 固定资产平均净值 X_ ?97iXjx  
average of relatives 相对价格平均数 YZE.@Rz  
average price 平均价格 \#,t O%D  
average propensity to consume 平均消费倾向;一般消费倾向 MGt]'}  
average propensity to save 平均储蓄倾向;一般储蓄倾向 JTW)*q9a  
average rate 平均率 !;3PG9n3|h  
average revenue 平均收入;平均收益 a07=tD  
average stock 平均库存;平均存货 ll<NIdf\r  
average yearly rent 平均年租 -]S.<8<$  
avoidance of double taxation 避免双重课税 G>z,#Xt  
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 %2l7Hmp4H  
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