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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: 4J? 0bZ  
A share A股;甲类股份 _LnpnL:  
abatement of tax 减税;减扣免税额 u#~RkY7s  
ABN AMRO Bank N.V. 荷兰银行 ; 2#y7!  
above-the-line expenditure 线上项目支出;经常预算支出 Tidn-2L73O  
above-the-line receipt 线上项目收入;经常预算收入 t?gic9 q  
ABSA Asia Limited 南非联合亚洲有限公司 T!{w~'=F  
absolute change 绝对数值变更 .{^5X)  
absolute expenditure 实际开支 9*wK@yEl  
absolute guideline figure 绝对准则数字 9FR5Jw>t  
absolute interest 绝对权益 t@;p  
absolute order of discharge 绝对破产解除令 wlvgg  
absolute profit margin 绝对利润幅度 @HCVmg:  
absolute value 实值;绝对值 OT*mO&Z  
absolutely vested interest 绝对既得权益 kTB 0b*V  
absorbed cost 已吸收成本;已分摊成本 C) s5D  
absorption 吸收;分摊;合并 0+ '&`Q!u  
absorption rate 吸收率;摊配率;分摊率 5tk AFb4P  
ACB Finance Limited 亚洲商业财务有限公司 =qIp2c}Rx  
acceptable form of reciprocity 合理的互惠条件 B$K=\6o  
acceptable rate 适当利率;适当汇率 Q&;9 x?e  
acceptance agreement 承兑协议 ?V=ZIGj  
acceptance for honour 参加承兑 r u%y  
acceptor 承兑人;接受人;受票人 EZGIf/ 3  
acceptor for honour 参加承兑人 pv&sO~!iC  
accident insurance 意外保险 e *C(q~PQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 _H%c;z+  
accident insurance scheme 意外保险计划 B3I`40#  
accident year basis 意外年度基准 HC8e>kP9b  
accommodation 通融;贷款 '<<t]kK[N  
accommodation bill 通融票据;空头票据 !.gIHY  
accommodation party 汇票代发人 ITBE|b  
account balance 帐户余额;帐户结余 p l0\2e)  
account book 帐簿 3$R1ipb  
account collected in advance 预收款项 e !Y~Qy  
account current book 往来帐簿 !pW0qX\1n  
account of after-acquired property 事后取得的财产报告 T^KKy0ZGM  
account of defaulter 拖欠帐目 59A}}.@?m  
account payable 应付帐款 )akoa,#%6c  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 LL!Dx%JZ  
account receivable 应收帐款 Lq^)R  
account receivable report 应收帐款报表 {\5  
account statement 结单;帐单;会计财务报表 =T@1@w  
account title 帐户名称;会计科目 )10+@d  
accountant's report 会计师报告 # W']6'O  
Accountant's Report Rules 会计师报告规则 teF9Q+*~  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \b x$i*  
Accounting Arrangements 《会计安排》 =,8]nwgo  
accounting basis 会计基础 D>q9 3;p  
accounting by Official Receiver 破产管理署署长呈交的帐目 GVn!O1jio  
Accounting Circular 《会计通告》 Otuf] B^s  
accounting class 会计类别 >bW #Zs,6  
accounting date 记帐日期;会计结算日期 `^&OF u ee  
accounting for money 款项核算 TJRCH>E[a  
Accounting Officer 会计主任 ^h6tr8yn  
accounting period 会计报告期;会计期 R 9\*#c  
accounting policy 会计政策;会计方针 Yq KCeg  
accounting practice 会计惯例 %u'u kcL7  
accounting principle 会计准则 ~?BXti<!  
accounting record 会计记录 0,")C5j  
accounting report 会计报告 wHy!CP%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :I#V.  
Accounting Society of China 中国会计学会 &QgR*,5eo  
accounting statement 会计报表 SJ,v?=S!  
accounting system 会计制度;会计系统 } Kgy  
accounting transaction 会计事项;帐务交易 /8S>;5hvK@  
accounting treatment 会计处理 T~e.PP  
accounting year 会计年度 |{ip T SH  
accretion 增值;添加 C6PdDRf  
accrual 应计项目;应累算数目 W6Fo6a"<  
accrual basis 应计制;权责发生制 V,njO{Q  
accrual basis accounting 应计制会计;权责发生制会计 7. oM J  
accrue 应累算;应计 fHFE){  
accrued benefit 应累算利益 y6a3t G  
accrued charges 应计费用 k(HUUH_z  
accrued cumulative preference share dividend 应累算的累积优先股股息 |L ev.,,Ph  
accrued expenses 应累算费用 %ET+iIhK  
accrued interest payable 应付利息;应计未付利息 g 7H(PF?  
accrued interest receivable 应收利息;应计未收利息 1qA;/-Zr<o  
accrued right 累算权益 {IjR^J=k  
accruing profit 应累算的利润 (LCfUI6;  
accumulated fiscal reserve 累积财政储备 })%{AfDRF  
accumulated profit 累积利润;滚存溢利 JZ x[W&]zT  
accumulated reserve 累积储备 upmx $H>  
accumulation of surplus income 累积收益盈余 &D<yX~  
acquired assets 既得资产 y9ZvV0  
acquisition 收购;购置;取得 !a\^Sk /  
acquisition cost 购置成本 75lA%| *X  
acquisition expenses 购置费用 N!}f}oF  
acquisition of 100% interest 收购全部股权 g_bLl)g<  
acquisition of control 取得控制权 ]-# DB^EQ  
acquisition of fixed assets 购置固定资产 uY To 9A  
acquisition of shell “买壳” W>r+h-kR  
acquisition price 收购价 J&_n9$  
act of God 天灾 Pq$n5fZC !  
acting partner 执事合伙人 1% `Rs  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Di{de`  
active partner 积极参与的合伙人 wCBplaojJ  
active trading 交投活跃 :ws<-Qy  
actual circulation 实际流通 At;LO9T3z  
actual cost 实际成本 h?U O&(  
actual expenditure 实际开支;实际支出 "{t$nVJ  
actual income 实际入息;实际收入;实际收益 Vurq t_nb  
actual market 现货市场 %cn<ych G  
actual price 现货价;实际价格 SpBy3wd  
actual profit 实际利润 DEgXQ[  
actual quotation 实盘;实际价位;实际报价 LghfM"g  
actual year basis 按实际年度计算 u ga_T  
actuals 实货 6u6x  
actuarial investigation 精算调查 A#,ZUOPGH  
actuarial principle 精算原则 fz_r7?  
actuarial report 精算师报告 %]i15;{X  
Actuarial Society of Hong Kong 香港精算学会 xE}>,O|'q  
actuarial valuation 精算师估值 8ao_i=&x  
actuary 精算师 UiNP3TJ'L  
ad referendum agreement 暂定协议;有待覆核的协定 V;=cwy)I  
ad valorem duty 从价税;按值征税 6y<EgYzdE  
ad valorem duty system 从价税制 uxz^/Gk  
ad valorem fee 从价费 EU#^7  
ad valorem tariff 从价关税 %C]>9."  
additional allowance 额外免税额 !G|@6W`  
additional amount for unexpired risk 未过期风险的额外款额 dO\"?aiD  
additional assessable profit 补加应评税利润 p#tI;"\y  
additional assessment 补加评税 4,ag(^}=  
additional commitment 额外承担 zt%Mx>V@  
additional commitment vote 额外承担拨款 z$sGv19pB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cMIEtK`  
additional dependent parent allowance 供养父母额外免税额 ALHIGJW:6$  
additional provision 额外拨款 8P`"M#fI  
additional stamp duty 附加印花税 ,esmV-  
additional tax 补加税罚款;补加税款 ar,7S&s H  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \U_@S.  
adjudged bankrupt 被裁定破产 LP=)~K<  
adjudicated bankrupt 裁定破产人 n6 v6K1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x)&\z}  
adjudication of bankruptcy 裁定破产;宣告破产 -?a 26o%e  
adjudication of insolvency 裁定无力偿还债务 ]M3yLYK/P  
adjusted actual 经调整的实数;调整后的实数 zuCSj~  
adjusted current assets 经调整的流动资产;调整后的流动资产 :!QAC@  
adjusted figure 经调整的数字;调整后的数额 W g! Lfu  
adjusted liabilities 经调整的负债;调整后的负债 rC5O")I<  
adjusted loss 经调整的亏损;调整后的亏损 `vV7c`K?  
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 !r-F>!~  
adjusted profit 经调整的利润;调整后的利润 Q2> gU#  
adjusted surplus 经调整的盈余额;调整后的盈余额 : Dp0?&_  
adjusted value 经调整的价值;调整后的价值 F'Z,]b'st3  
adjustment 调整;修订;理算〔保险〕 w-jVC^C]  
adjustment centre 调剂中心 Bw.i}3UT6  
adjustment lag 调整过程的时间差距;调整时差 unxqkU/<Z  
adjustment mechanism 调整机制 I1J-)R+  
adjustment of loss 亏损调整 "N#Y gSr  
adjustment process 调整过程;调整程序 2 E= L8<  
adjustment range 调整幅度 +C)~bb*  
administered exchange rate 受管制汇率 Gw` L"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X3& Jb2c2  
administration expenses 行政费用 jiGTA:v  
administration fee 手续费;行政费 y`Z\N   
administration in bankruptcy 破产管理 Y-9I3?ar  
administration order 遗产管理令 .)3<Q}>  
administrator 管理人;遗产管理人 HZOMlOZ  
administrator of the estate 遗产管理人 p<%d2@lp  
admission of debt 债项承认书 $;PMkUE  
admission of proof 接纳债权证明 n"8Yv~v*2j  
advance 放贷款项;垫付款项;预支款项;预付款项 SrJE_~i  
advance account 暂支帐目;预付款帐户 /kG_*>.Z  
advance compensation 预付补偿金 >mkFV@`  
advance from shareholder 股东垫款 9M ]_nPY  
advance pending reimbursement 预支以待日后付还 }0 ?3:A  
advanced economy 先进经济体系 8XaQAy%d]  
advancement 预付;预付财产 dWW.Y*339  
advances warrant 垫款令 ]@TCk8d$0  
advancing 贷出 kf9X$d6   
adverse balance 逆差 BLFdHB.$T  
adverse exchange 逆汇 ,)io5nZF  
advertisement addressed to shareholders 在报章刊登的致股东通告 g{LP7 D;6  
advice for collection 托收通知书 MfkZ  
advice of drawing 提款通知书;汇票通知书 {)Xy%QV  
advice of payment 付款通知 &j6erwaT  
Advisory Committee [Securities and Futures Commission] 62u4-}JzF  
谘询委员会〔证券及期货事务监察委员会〕 #z42C?V  
Advisory Committee on Diversification 经济多元化谘询委员会 cb bFw  
affidavit 誓章;遗产申报誓章 d5-qZ{W  
affidavit of no receipt 述明无收款的誓章 r<\u6jF  
affiliate 联号;联营公司;附属公司 }2oc#0  
affiliated company 附属公司;联号;联营公司 X{VOAcugr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M\=2uKG#  
affordability 负担能力 ,u m|1dh  
African Development Bank [AfDB] 非洲开发银行 DNi+"[~&P  
after-acquired property 事后取得的财产 kT=8e;K  
after-hours dealing 市后交易 lxi<F  
after-tax profit 税后盈利;税后利润;税后溢利 [hs ds\  
agency agreement 代理协议 8k79&|  
agency expenses 代理机构的开支 P~dcW  
agency fee 代理费 =u;MCQ[  
Agency Law 《代理法》 z%kULTL  
agent 代理人;承销人 !9x}  
agent of company 公司代理人 R-Sym8c  
agent's fee 代理人费;经纪费 TZ`SZDc7_  
aggregate 总计;总数;总体数字 6:2vP NF  
aggregate amount 总款额;总额 rlD8D|ZG  
aggregate assets and liabilities 总体资产与负债 V8(-  
aggregate at constant price 按固定价格计算的总体数字 pot~<d`:K"  
aggregate demand 总需求 9u:Q,0\  
aggregate gross position 总持仓量 2rMpgV5  
aggregate limit 总限额 #"an9<  
aggregate of salaries tax 合计薪俸税 ;kK/_%gN-G  
aggregate performance 总体表现;总体业绩 lfg6646?S  
aggregate supply 总体供应 WhDJ7{D  
aggregate surplus 总盈余 "#48% -'x  
aggregate total 整体总额 \v/[6&|X0s  
aggregate value 总值;合计价值 EV?z`jE9  
aggregated basis 合计基准 W!<U85-#S  
aggregated net chargeable income 合计应课税入息实额 j.YA 2mr  
aggregation 合并计算;合计;总和 NVs@S-rpX  
aggregation of incomes of husband and wife 夫妇入息合并计算 SX*RP;vHy  
aggregation of property 财产的总和 gZ5 |UR<  
agio 差价;贴水 W9)&!&<o  
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》 9FX-1,Jx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H.0K?N&\?>  
《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》 4\i[m:e=@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f 1d?.)  
《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》 /O9EQPm(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fR|A(u#9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?4B`9<j8%  
agreement for a settlement 授产协议 ;Xw~D_uv  
agreement for assignment 转让协议 s@C}P  
agreement for sale 售卖协议;买卖协议 H>C=zo,oiC  
agreement for sale and purchase 买卖协议 c9Yrw^  
agreement for the payment of interest 支付利息协议 `x|?&Ytmf9  
agreement for the repayment of money 还款协议 +n)9Tz5  
agreement of reinsurance 再保险协议 (#'>(t(4  
Agricultural Bank of China 中国农业银行 j39wA~ K  
air passenger departure tax 飞机乘客离境税 #1[u (<AS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Je{ykL?N  
airport tax 机场税 r3Ykz%6  
alcohol duty 酒精税 ceV}WN19l  
alienation 让与;让渡;转让 7L??ae  
alimony 生活费;赡养费 4z? l  
All Ordinaries Index [AOI] 所有普通股指数 m2o0y++TjW  
all risks 全险;综合险 9gFUaDLo  
All Sales Record for Stock Market 《股票市场成交报告》 &o*A {  
Allied Capital Resources Limited 新联财务有限公司 o@Oqm>]SS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3Y &d=  
allocation letter 拨款信件 ..qCPlK;  
allocation of fund 分配款项;预留款项 c:0L+OF}xY  
allocation of profit 利润分配;溢利分配 PdCEUh\>y  
allocation warrant 拨款令 Ib`XT0k  
allotment 分配;配股 OH88n69  
allotment notice 股份配售通知;配股通知 q@qsp&0/  
allotment of shares 股份分配 Zh,71Umz  
allowable 可获宽免;免税的  eIlva?  
allowable business loss 可扣除的营业亏损 <!+Az,-  
allowable expenses 可扣税的支出 T |p"0b A  
allowance 免税额;津贴;备抵;准备金 yZRzIb_  
allowance for debts 债项的免税额 N$DkX)Z  
allowance for depreciation by wear and tear 耗损折旧免税额 VnzZTG s  
allowance for funeral expenses 殡殓费的免税额 d@^ZSy>L2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 u"8yK5!  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q@niNDaW2  
allowance to debtor 给债务人的津贴 zTp"AuNHN  
alteration of capital 资本更改 w@ pPcZ>z/  
alternate trustee 候补受托人 =WLY6)]A  
amalgamation 合并 SIllU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yr6V3],Tp  
ambit of charges 征税范围;收费范围 "z c l|@  
amended valuation 经修订的估值 R=dC4;  
American Commodities Exchange 美国商品交易所 O=lzT~G|4  
American Express Bank Limited 美国运通银行 [ }:$yg  
American Stock Exchange 美国证券交易所 nu^436MSOa  
amortization 摊销 ]yu:i-SfP  
amount due from banks 存放银行同业的款项 G6/m#  
amount due from banks abroad 存放海外银行同业的款项 >0gW4!7Y  
amount due from holding companies 控股公司欠款 pJ=#zsE0  
amount due from local banks 存放本港银行同业的款项 n?Q|)2 2  
amount due to banks 银行同业的存款 qLCR] _*  
amount due to banks abroad 海外银行同业的存款 N;d] 14|  
amount due to holding companies 控股公司存款 u y+pP!<  
amount due to local banks 本港银行同业的存款 #ABCDi={zA  
amount due to outport banks 外埠银行同业的存款 2/f}S?@   
amount for note issue 发行纸币的款额 ; KA~Z5x;  
amount of bond 担保契据的款额 *#2h/Q.  
amount of consideration 代价款额 j+!v}*I![  
amount of contribution 供款数额 omFz@  
amount of indebtedness 负债款额 @7u0v  
amount of principal of the loan 贷款本金额 [m -bV$-d  
amount of rates chargeable 应征差饷数额 *I+Q~4  
amount of share capital 股本额 ,I9bNO,%JK  
amount of sums assured 承保款额 9$Y=orpWxr  
amount of variation 变动幅度 No$3"4wk  
amount of vote 拨款数额 pdMc}=K  
amount payable 应付款额 QWU[@2@%r  
amount receivable 应收款额 $:6!H:ty  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D=$)n_F  
analysis 分析 YQ} o?Q$z  
ancillary risk 附属风险 . me;.,$#  
annual account 周年帐目;周年帐目报表;年度决算;年结 .X&9Q9T=#  
annual accounting date 年结日期 ^pS~Z~[d/  
annual allowance 每年免税额;年积金;年度津贴;年津 jo7\`#(Q  
annual balance 年度余额 t:S+%u U  
annual disposable income 每年可动用收入 gr{ DWCK  
annual estimates 周年预算 z{543~Og59  
annual fee 年费 ]iWRo'  
annual general meeting 周年大会 IgzQr >  
annual growth rate 年增率;每年增长率 E$e5^G9  
annual long-term supplement 长期个案每年补助金 NHt\ U9l'  
annual pensionable emolument 可供计算退休金的年薪 7^Uv7< pw  
annual report 年报 >~f]_puT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iCoX& "lb  
annual return 周年报表;周年申报表;每年报税表格 [Pp'Ye~K@c  
Annual Return Rules 《周年报表规则》 rOYx b }1  
annual review of consumer prices 每年消费物价回顾 AX INThJ  
annual roll-forward basis 逐年延展方式 @iiT<  
annual salary 年薪 Q59suL   
annual statement 年度报表;年度决算表 jdN` mosJ  
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 ^q&x7Kv%  
annuitant 年金受益人 <aw[XFg  
annuity 年金 TC('H[ ]  
annuity contract 年金合约 mq l Z?-  
annuity on human life 人寿年金 km(Po}  
antecedent debt 先前的债项 im8CmQ  
ante-dated cheque 倒填日期支票 S/ *E,))m  
anticipated expenditure 预期开支 [^)g%|W  
anticipated net profit 预期纯利 zA 3_Lx!  
anticipated revenue 预期收入 .}t e>]A*  
anti-inflation measure 反通货膨胀措施 =]t|];c%  
anti-inflationary stance 反通货膨胀立场 W^Yxny  
apparent deficit 表面赤字 F [M,]?   
apparent financial solvency 表面偿债能力 6863xOv{T  
apparent partner 表面合伙人 ' QG?nu  
application for personal assessment 个人入息课税申请书 29rX%09T]  
application of fund 资金应用 0sqFF[i  
application to release as liquidator and to destruct the books of accounts and documents F2WKd1U  
申请免除清盘人职务及毁灭帐簿与文件 w xH7?tsf  
appointed actuary 委任精算师 4 5e~6",  
appointed auditor 委任核数师;委任审计师 sB</DS  
appointed trustee 委任的受托人 XSDpRo  
appointer 委任人 7/H)Az@i45  
apportioned pro rata 按比例分摊 uH]OEz\H'  
apportionment 分配;分摊 yevPHN"M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )4OxY[2J  
apportionment formula 分摊方程式 {=WgzP  
apportionment of estate duty 遗产税的分摊 +z( Lr=G  
appraisal 估价;评估 ` A>@]d  
appreciable growth 可观增长 +TJCLZ..  
appreciable impact 显着影响 M{@(G5  
appreciable increase 可观增长 zda 3 ,U2o  
appreciation 增值;升值 UZMd~|  
appreciation against other currencies 相对其他货币升值 hrn+UL:d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P?\6@_ Z  
appreciation tax 增值税 @- xjfC\d  
appropriation 拨款;拨用;拨付 ]'}L 1r  
appropriation account 拨款帐目 )UR7i8]!0  
Appropriation Bill 拨款法案 VRMXtQ*1Dm  
appropriation-in-aid system 补助拨款办法 zdYjF|  
approved assets 核准资产 r" y.KD^  
approved basket stock 认可一篮子证券 2:kH[#  
approved budget 核准预算 Ie_wHcM<  
approved charitable donation 认可慈善捐款 +R&gqja  
approved charitable institution 认可慈善机构 ~a:  
approved currency 核准货币;认可货币 khe}*y  
approved estimates 核准预算 XZ7Lk)IR  
approved estimates of expenditure 核准开支预算  )2.Si#  
approved overseas insurer 核准海外保险人 N['  .BN  
approved overseas trust company 核准海外信托公司 fex@,I&  
approved pooled investment fund 核准汇集投资基金 ? k/`  
approved provident fund scheme 认可公积金计划 Upe%rC(  
approved provision 核准拨款 DU S6SO  
approved redeemable share 核准可赎回股份 J zl6eo[;  
approved regional stock 认可地区性证券 CrLrw T  
approved retirement scheme 认可退休金计划 X8|,   
approved subordinated loan 核准附属贷款 zfU{Kd  
arbitrage 套戥;套汇;套利 #mF"1QW  
arbitrageur 套戥者;套汇者 uFE)17E  
arbitrary amount 临时款项 U6K|fY N`  
arrangement 措施;安排;协定 +%'(!A?*`  
arrears 欠款 L,\Iasv  
arrears of pay 欠付薪酬 w<#!h6Y=  
arrears of revenue 逾期未收税款;逾期未收的帐项 f#;>g  
articles of association 组织章程;组织细则;组织章程细则 >6T8^Nt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 'DR!9De  
ascertainment of profit 确定利润 jp,4h4C^)  
"Asia Clear" “亚洲结算系统” R_C)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j%kncGS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6m93puY`7  
Asian Development Fund [ADF] 亚洲发展基金 V0@=^Bls  
Asian dollar bond 亚洲美元债券 .Mbz3;i0  
Asian dollar market 亚洲美元市场 &d!GImcxQ  
Asian dollar rate 亚洲美元利率 %J(:ADu]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y<OFsWYY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T)/eeZ$  
asked price 沽盘;喊价;索价;卖方报价 fhiM U8(&  
assessable income 应评税入息 M3\AY30L  
assessable loss 应评税亏损 ?s01@f#  
assessable profit 应评税利润 C dn J&N{  
assessable value 应评税值 [y(MCf19  
assessed profit 估定利润 [0!(xp^  
assessed value 经评估价值 SUiOJ[5,  
assessment 评税;评定;估价;评税单 /uflpV|  
assessment number 评税编号;估价编号 9[4xFE?|  
assessment of additional tax 补加税评税 e'~3oqSvR  
assessment of performance 业绩评估;实绩评价 I7onX,U+  
Assessor 评税主任 D.:Zx  
asset price bubbles 资产价格泡沫 6K^#?Bn;  
asset-backed securities 具资产保证的证券 |yCMt:Hk  
assets accretion 资产增值 KlEpzJ98  
assets and liabilities 资产与负债 x2xRBkRg=  
assets betterment statement 资产递增表;资产改进表 F9PxSk_\9  
assets lending 实物放款;有抵押贷款 z{ dEC %  
assets of the company passing on the death 死者去世时转移的公司资产 %{W6PrY{  
assets pledged as security for liabilities 用作负债抵押的资产 dtDFoETz  
assets portfolio 资产投资组合 _a, s )  
assets price 资产价格 X|dlt{Gf   
assets quality 资产质素 4W75T2q#  
assets realization 资产变现 VbYdZCC  
assets refinancing arrangement 资产再集资安排 0GwR~Z}Z  
assets securitization 资产证券化 a?1Wq  
assets situated outside Hong Kong 在香港以外地方的资产 }MySaL>  
assets stripping 削减资产;拆卖资产 ~%oR[B7=|  
assets value 资产值 @7 }W=HB  
assignee 承让人 UKGPtKE<  
assignment 转让;转让书;转让契 I%):1\)  
assignment of interest 权益转让 &{:-]g\  
assignment of letters patent and trade mark 专利证书及商标转让 6BlXLQ,8q  
assignment of property 物业转让;物业转让书 lE;!TQj:X  
assignment right 转让权 )J |6-C  
assignor 转让人 / {%%"j  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ceA9) {  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SbZ6t$"  
associate member 附属会员 )b)zm2;  
associated body corporate 相联法人团体 /v}`l  
associated company 相联公司;联属公司 z?zL97H  
associated corporation 相联法团 >_} I.\ X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }H2 R3icE  
公认会计师公会〔英国〕 qs6aB0ln  
Association of Futures Exchange Brokers 香港期货经纪协会 iZ%yd-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9WHddDA  
association of underwriters 承保人组织 HW|IILFB  
assumption of control 接管 K3C<{#r  
assurance 担保;保险;转易;转易书 kfNWI#'9  
assurance of interest 权益的转易 f1? >h\F8  
at 19XX price 按一九XX年价格计算 WIOV2+  
at a discount 按赔价计算;按贴水价格计算;打折扣 ICCc./l|  
at a premium 按溢价计算;按升水价格计算 M5B# TAybC  
at call 通知付款;按通知 zs;JJk^  
at constant market price 按固定市价计算 a*;b^Ze`v  
at constant price 按固定价格计算 (H]AR8%W  
at cost 按成本计算 yZ:qU({KhD  
at current market price 按当时市价计算;按现时市价计算 iso4]>LF  
at current price 按当时价格计算;按现时价格计算 BUFv|z+H  
at factor cost 按要素成本计算;按生产要素成本计算 =a!=2VN9y  
at money-of-the-day price 按付款当日价格计算 & kIFcd@  
at or better 按指定或较佳价位〔买卖指令〕 :&Nbw  
at par 按面值计算;平价 p_ =z#  
at sight 见票即付 AW .F3hN)  
at the close 按收市盘 0:+E-^X  
at the opening 按开市盘 ^.tg7%dJ  
attestation 见证;见证条款 V~bD)?M  
at-the-money option 平价期权 $e\M_hp*J  
attorney 受权人;受托代表人 )"LJ hLg  
attornment 新拥有人承认书 PH"%kCI:  
attributable profit 可归属利润 ?"FbsMk.d  
attributable share value 可归属股份价值 "b[5]Y{ U  
Auckland Stock Exchange 奥克兰证券交易所 5f/`Q   
auction 拍卖 l0] EX>"E  
auctioneer 拍卖商 wzaV;ac4K  
audit 审计;核数 Q?T]MUY(L  
Audit Commission 审计署 U.TA^S]`g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ZuIefMiG~+  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 \9d$@V  
audit review 帐目审查 "KlwA.7/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  ]k(]qZ  
audited account 审计帐目;经审计的帐目 zQA`/&=Y  
audited annual account 经审计的周年帐目 ;=@0'xPEa-  
audited balance sheet 经审计的资产负债表 -N@|QK>  
auditor 核数师;核数主任;审计师 y]im Z4{/  
auditor's certificate 核数师证明书;审计师证明书 Wm|lSisY  
auditor's report 核数师报告;审计师报告 "j-CZ\]U|  
Aussie bond 澳元债券 C?Ucu]cW  
austerity budget 紧缩预算 nm+s{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9cgU T@a  
Australia All Ordinaries Index 澳洲所有普通股票指数 [Yyk0Qv|4  
Australian Dollar [AUD] 澳元 Tr|JYLwF  
Australian Options Market 澳大利亚期权市场 .o8t+X'G  
Australian Securities Commission 澳洲证券事务监察委员会 iUwzs&frd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4=.so~9odX  
Australian Stock Exchange 澳大利亚证券交易所 b2]Kx&!  
Austrian Schilling [ATS] 奥地利先令 qNr} \J|  
authentication 认证;鉴证 XM}hUJJW  
authority to purchase 委托购买证;委购书 6Iw\c  
authorization 认可;核准;授权;授权书 ~4"dweu?  
authorization by direction 指示授权 rbQR,Nf2x  
authorization by instruction 指令授权 8] ikygt"  
authorization by warrant 令状授权 J=L5=G7(  
authorization of unit trust 单位信托的认可 ?}7p"3j'z  
authorized agent 指定代理人 -F92-jBM4  
authorized capital 法定资本 , dp0;nkr  
authorized clerk 出市员 gJhiGYx  
authorized dealer 认可交易商 v@Ox:wl>  
authorized financial institution 认可财务机构 zT[!o j7  
authorized fund 认可基金 smLQS+UE  
authorized fund house 获授权的基金公司;认可基金公司 *j-aXN/$  
authorized institution 认可机构 vI]N^j2%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _~pbqa,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5PW^j\G-f  
authorized insurer 获授权保险人;获认可承保人 rGkyGz8>  
authorized investment 特准投资项目 c)tfAD(N8x  
authorized person 获授权人 `W-Fssu  
authorized representative 获授权代表 ZC}QId  
authorized share capital 法定股本 T)}) pt!V  
automated quotation system 自动报价系统 "] iB6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B?qjkP  
自动交易系统〔香港期货交易所有限公司〕 :L;a:xSpn=  
automatic adjustment mechanism 自动调整机制 "\=U)CJ  
automatic adjustment system 自动调整系统 "vGW2~*)  
Automatic Clearing House 自动票据交换所 D-4f.Tq4#  
automatic exchange rates accumulation system 自动化汇率累集系统 JLi|Td "1%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `XB 9Mi=  
automatic teller machine [ATM] 自动柜员机 N&pCx&  
autopay 自动转帐 Lp7SLkwh3M  
available assets 可用资产 R$Q.sE  
available fiscal reserve 现存财政储备 Y<rU#Z#T  
available profit 可用利润 Uwi7)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 q]M0md  
average 平均;平均数;海损 N?>vd*  
average basic salary 平均基本薪金 `@ FYkH  
average consumer expenditure 平均消费开支;一般消费开支 jSAjcLR  
average cost 平均成本 AK#1]i~  
average cost of land production 增辟土地平均成本 '=6\v!  
average daily turnover 平均每日成交额 ;\l,5EG  
average daily wage rate 平均每日工资率 {_Gs*<.  
average expenditure pattern 平均开支模式 ZW}_Q s  
average growth rate 平均增长率 <|\Lm20 G]  
average net fixed assets 固定资产平均净值 +]50DxflA  
average of relatives 相对价格平均数 Yuc> fFA  
average price 平均价格 c=+!>Z&i$G  
average propensity to consume 平均消费倾向;一般消费倾向 )0R'(#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 )Beiu*  
average rate 平均率 ?rup/4|  
average revenue 平均收入;平均收益 3&/Ixm:  
average stock 平均库存;平均存货 veRm2 LSP  
average yearly rent 平均年租 h-D }'R  
avoidance of double taxation 避免双重课税 +U.I( 83F  
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 ;ZG\p TCA  
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