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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: r;E5e]w*-  
A share A股;甲类股份 Ndyo)11z  
abatement of tax 减税;减扣免税额 L3 KJ~LI  
ABN AMRO Bank N.V. 荷兰银行 ;0NJX)GL  
above-the-line expenditure 线上项目支出;经常预算支出 c#>:U,j  
above-the-line receipt 线上项目收入;经常预算收入 t< RPDQ>  
ABSA Asia Limited 南非联合亚洲有限公司 Kaaz,C.$^  
absolute change 绝对数值变更 A PrrUo  
absolute expenditure 实际开支 M 9NT%7Il  
absolute guideline figure 绝对准则数字 J)|I/8!#  
absolute interest 绝对权益 wD W/?lT&  
absolute order of discharge 绝对破产解除令 &JD^\+7U:  
absolute profit margin 绝对利润幅度 ed`7GZB  
absolute value 实值;绝对值 x<@i3Y{[  
absolutely vested interest 绝对既得权益 ePxAZg$ `>  
absorbed cost 已吸收成本;已分摊成本 f hNJB0  
absorption 吸收;分摊;合并 jj]|}G  
absorption rate 吸收率;摊配率;分摊率 madbl0[y.  
ACB Finance Limited 亚洲商业财务有限公司 91DevizXx  
acceptable form of reciprocity 合理的互惠条件 wF59g38[z$  
acceptable rate 适当利率;适当汇率 |cC&,8O:{  
acceptance agreement 承兑协议 U-U(_W5&  
acceptance for honour 参加承兑 J aJ/ |N  
acceptor 承兑人;接受人;受票人 0}|%pmY`  
acceptor for honour 参加承兑人 P{Q$(rOe  
accident insurance 意外保险 Y"nz l]T  
Accident Insurance Association of Hong Kong 香港意外保险公会 5KIhk`S  
accident insurance scheme 意外保险计划 n36iY'<)G  
accident year basis 意外年度基准 Z|)1ftcC  
accommodation 通融;贷款 ,f<J4U:Y  
accommodation bill 通融票据;空头票据 sM%l:Fv  
accommodation party 汇票代发人  ':DL  
account balance 帐户余额;帐户结余 (m=1yj9  
account book 帐簿 563ExibH  
account collected in advance 预收款项 fKtlfQG  
account current book 往来帐簿 @=Dc(5`[  
account of after-acquired property 事后取得的财产报告 FPPl^  
account of defaulter 拖欠帐目 }([}A`@  
account payable 应付帐款 pd.unEWwF  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K$r)^K=s  
account receivable 应收帐款 r`RLDN!`  
account receivable report 应收帐款报表 0F%?< : &  
account statement 结单;帐单;会计财务报表 q!~DCv df  
account title 帐户名称;会计科目  .C5JQO  
accountant's report 会计师报告 z\?<j%e!t  
Accountant's Report Rules 会计师报告规则 9}tl @  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3\C+g{}e  
Accounting Arrangements 《会计安排》 E}<i?;  
accounting basis 会计基础 ~&+a.@T  
accounting by Official Receiver 破产管理署署长呈交的帐目 eZ0-O /_i  
Accounting Circular 《会计通告》 >p" U|  
accounting class 会计类别 oq|`;k   
accounting date 记帐日期;会计结算日期 '/AX 'U8Y  
accounting for money 款项核算 )_?h;wh 84  
Accounting Officer 会计主任 .M ID)PY-  
accounting period 会计报告期;会计期 7#7|+%W0  
accounting policy 会计政策;会计方针 rp2g./2  
accounting practice 会计惯例 IYH4@v/#  
accounting principle 会计准则 5g$>J)Ry  
accounting record 会计记录 1'8-+?r  
accounting report 会计报告 mgM"u94-]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xO,;4uE  
Accounting Society of China 中国会计学会 EWv[Sp  
accounting statement 会计报表 |WfL'_?$  
accounting system 会计制度;会计系统 <=w!:   
accounting transaction 会计事项;帐务交易 !4 lN[  
accounting treatment 会计处理 4gWlSm)  
accounting year 会计年度 u,N<U t  
accretion 增值;添加 ]1W]  
accrual 应计项目;应累算数目 "<%J^Z9G  
accrual basis 应计制;权责发生制 8#o2qQ2+  
accrual basis accounting 应计制会计;权责发生制会计 \w(0k^<7  
accrue 应累算;应计 Kltqe5  
accrued benefit 应累算利益 q:iu hI$~G  
accrued charges 应计费用 |sP0z !)b  
accrued cumulative preference share dividend 应累算的累积优先股股息 v (S h+p  
accrued expenses 应累算费用 n.R"n9v`  
accrued interest payable 应付利息;应计未付利息 'op_GW  
accrued interest receivable 应收利息;应计未收利息 U3UA  
accrued right 累算权益 <HIM k  
accruing profit 应累算的利润 {))Cb9'  
accumulated fiscal reserve 累积财政储备 !@ y/{~Gu  
accumulated profit 累积利润;滚存溢利 J8Vzf$t};  
accumulated reserve 累积储备 N|ZGc{?  
accumulation of surplus income 累积收益盈余 QXl~a%lB  
acquired assets 既得资产 RZ ?SiwE  
acquisition 收购;购置;取得 v\?l+-A? y  
acquisition cost 购置成本 P:3o}CB1I  
acquisition expenses 购置费用 #uCfXJ-  
acquisition of 100% interest 收购全部股权 v$g\]QS p  
acquisition of control 取得控制权 ~,xso0  
acquisition of fixed assets 购置固定资产 J |UFuD  
acquisition of shell “买壳” *~b~y7C  
acquisition price 收购价 BqA_C W  
act of God 天灾 +Z"[2Dm  
acting partner 执事合伙人 uK1VFW  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1rLxF{,  
active partner 积极参与的合伙人 2 &_>2"=<@  
active trading 交投活跃 BlcsDB =ka  
actual circulation 实际流通 S;%k?O 7v  
actual cost 实际成本 \g)?7>M|  
actual expenditure 实际开支;实际支出 imhE=6{  
actual income 实际入息;实际收入;实际收益 FT J{  
actual market 现货市场 >RpMw!NT  
actual price 现货价;实际价格 L 7LUy$M-<  
actual profit 实际利润 HMmVfGp]  
actual quotation 实盘;实际价位;实际报价 _u6MSRX[6$  
actual year basis 按实际年度计算 wByTNA7  
actuals 实货 HnsLYY\  
actuarial investigation 精算调查 ,pQ[e$u1  
actuarial principle 精算原则 J6rWe  
actuarial report 精算师报告 x{Dw?6TP  
Actuarial Society of Hong Kong 香港精算学会 'SrDc'?  
actuarial valuation 精算师估值 4nh0bIN1  
actuary 精算师 &Mt0Qa[  
ad referendum agreement 暂定协议;有待覆核的协定 dNov= w  
ad valorem duty 从价税;按值征税 [6/8O  
ad valorem duty system 从价税制 x(~V7L>"i  
ad valorem fee 从价费 Ap|g[J  
ad valorem tariff 从价关税 \(`C*d  
additional allowance 额外免税额 dk]A,TB*2  
additional amount for unexpired risk 未过期风险的额外款额 IMzt1l =7  
additional assessable profit 补加应评税利润 CLJn+Y2  
additional assessment 补加评税 %afF%y  
additional commitment 额外承担 <54KWC86)J  
additional commitment vote 额外承担拨款 c%+uji6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 : Cli8#  
additional dependent parent allowance 供养父母额外免税额 Wc;N;K52   
additional provision 额外拨款 roe_H>  
additional stamp duty 附加印花税 H6`zzH0"  
additional tax 补加税罚款;补加税款 F"3'~ 6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sN5Mm8~  
adjudged bankrupt 被裁定破产 +~M.Vs X  
adjudicated bankrupt 裁定破产人 pigu]mj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Rz6kwh=q  
adjudication of bankruptcy 裁定破产;宣告破产 -@B6$XWL  
adjudication of insolvency 裁定无力偿还债务 JRAU|gr  
adjusted actual 经调整的实数;调整后的实数 4E1j0ARQQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 F5M|QX@-  
adjusted figure 经调整的数字;调整后的数额 9F~5Ht  
adjusted liabilities 经调整的负债;调整后的负债 dP]Z:  
adjusted loss 经调整的亏损;调整后的亏损 !X-ThKEq  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 eiRVw5g  
adjusted profit 经调整的利润;调整后的利润 WH fl|e  
adjusted surplus 经调整的盈余额;调整后的盈余额 R$+"'N6p  
adjusted value 经调整的价值;调整后的价值 SbsdunW+?  
adjustment 调整;修订;理算〔保险〕 ,Z7Ky*<j  
adjustment centre 调剂中心 #'RfwldD9  
adjustment lag 调整过程的时间差距;调整时差 ) M(//jX  
adjustment mechanism 调整机制 frV_5yK'  
adjustment of loss 亏损调整 w=0zVh_`(  
adjustment process 调整过程;调整程序 niYD[Ra\xP  
adjustment range 调整幅度 t~!ag#3['.  
administered exchange rate 受管制汇率 Y|W#VyM-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ln/*lLIOb  
administration expenses 行政费用 5-S-r9  
administration fee 手续费;行政费 `FX?P`\@I  
administration in bankruptcy 破产管理 -Hy> z  
administration order 遗产管理令 *e<'|Kq  
administrator 管理人;遗产管理人 %>y!N!.F  
administrator of the estate 遗产管理人 ]@ Vp:RGMr  
admission of debt 债项承认书 Y$+v "  
admission of proof 接纳债权证明 F*N Hy.Y  
advance 放贷款项;垫付款项;预支款项;预付款项 XjxI@VXzUV  
advance account 暂支帐目;预付款帐户 Gvr>n@n  
advance compensation 预付补偿金 0G+ qF96  
advance from shareholder 股东垫款 NL!xk cXO  
advance pending reimbursement 预支以待日后付还 s9fEx -!y  
advanced economy 先进经济体系 I+jc  
advancement 预付;预付财产 vSH-hAk  
advances warrant 垫款令 GW%!?mJ  
advancing 贷出 T~p>Ed9  
adverse balance 逆差 q>6,g>I  
adverse exchange 逆汇 !9j6l 0  
advertisement addressed to shareholders 在报章刊登的致股东通告 &hZ6CV{  
advice for collection 托收通知书 <UGM/+aO  
advice of drawing 提款通知书;汇票通知书 V=Bmpg  
advice of payment 付款通知 gx C`Ml  
Advisory Committee [Securities and Futures Commission] L%pAEoSG  
谘询委员会〔证券及期货事务监察委员会〕 e%0IE X  
Advisory Committee on Diversification 经济多元化谘询委员会 UM0#S}  
affidavit 誓章;遗产申报誓章 1WY$Vs  
affidavit of no receipt 述明无收款的誓章 UyF;sw  
affiliate 联号;联营公司;附属公司 4r7a ZDVA\  
affiliated company 附属公司;联号;联营公司 ICTjUQP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i9peQ61{  
affordability 负担能力 +hH7|:JQ  
African Development Bank [AfDB] 非洲开发银行  FE1En  
after-acquired property 事后取得的财产 .l,NmF9  
after-hours dealing 市后交易 "# Q"gC.K  
after-tax profit 税后盈利;税后利润;税后溢利 G2:.8 ok  
agency agreement 代理协议 ?b]f$ 2  
agency expenses 代理机构的开支 )>;387'Y  
agency fee 代理费 5yroi@KT   
Agency Law 《代理法》 (YYwn@NGj  
agent 代理人;承销人 Ow-;WO_HQ  
agent of company 公司代理人 /[q_f  
agent's fee 代理人费;经纪费 b}hQU~,E  
aggregate 总计;总数;总体数字 2D3mTpw  
aggregate amount 总款额;总额 UK[+I]I p  
aggregate assets and liabilities 总体资产与负债 iciRlx.$c  
aggregate at constant price 按固定价格计算的总体数字 z qd1G(tO  
aggregate demand 总需求 HLE%f;  
aggregate gross position 总持仓量 gM6o~ E  
aggregate limit 总限额 #vPk XcP  
aggregate of salaries tax 合计薪俸税 grJ(z)c  
aggregate performance 总体表现;总体业绩 w&&)v~Y_  
aggregate supply 总体供应 Ti#x62X{  
aggregate surplus 总盈余 m x2Ov u  
aggregate total 整体总额 Maiyd  
aggregate value 总值;合计价值 a]I~.$G   
aggregated basis 合计基准 s-l3_210  
aggregated net chargeable income 合计应课税入息实额 C"h7'+Kw  
aggregation 合并计算;合计;总和 $@WA}\D  
aggregation of incomes of husband and wife 夫妇入息合并计算 n+Ng7  
aggregation of property 财产的总和 >vuR:4B  
agio 差价;贴水 g_"B:DR  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 J^pq<   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F}5skD=  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Vz y )jf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3tmS/ tQp  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 GbC JGqOR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +# @2,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ORfMp'uP=  
agreement for a settlement 授产协议 ZYz8ul$E  
agreement for assignment 转让协议 ;#7:}>}rO  
agreement for sale 售卖协议;买卖协议 ED A6b]  
agreement for sale and purchase 买卖协议  b|Eo\l2  
agreement for the payment of interest 支付利息协议 3E8 Gh>J_  
agreement for the repayment of money 还款协议 GGGz7_s ?  
agreement of reinsurance 再保险协议 q6P5:@  
Agricultural Bank of China 中国农业银行 AxCFZf5  
air passenger departure tax 飞机乘客离境税 1EliR uJ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Wtflw>-  
airport tax 机场税 hWr}Uui  
alcohol duty 酒精税 m khp@^5  
alienation 让与;让渡;转让 Q+E)_5_sA  
alimony 生活费;赡养费 v0%FG9Gk  
All Ordinaries Index [AOI] 所有普通股指数 byIP]7Ld  
all risks 全险;综合险 kyD*b3MN  
All Sales Record for Stock Market 《股票市场成交报告》 =>xyJ->R  
Allied Capital Resources Limited 新联财务有限公司 Ys@\~?ym+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kM(,8j  
allocation letter 拨款信件 sg_%=;  
allocation of fund 分配款项;预留款项 -.UUa  
allocation of profit 利润分配;溢利分配 v+d? #^  
allocation warrant 拨款令 QV=|' S  
allotment 分配;配股 5^36nEoA(  
allotment notice 股份配售通知;配股通知 ^ }|$_  
allotment of shares 股份分配 [} "m4+  
allowable 可获宽免;免税的 F^7qr  
allowable business loss 可扣除的营业亏损 q&: t$tSS  
allowable expenses 可扣税的支出 3O?[Yhk`.  
allowance 免税额;津贴;备抵;准备金 p@+D$  
allowance for debts 债项的免税额 %r:Uff@  
allowance for depreciation by wear and tear 耗损折旧免税额 ;QQ/bM&I  
allowance for funeral expenses 殡殓费的免税额 K1-y[pS]E  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fr,b5 M<L7  
allowance for repairs and outgoings 修葺及支出方面的免税额 !JPZ7_nn  
allowance to debtor 给债务人的津贴 JE[J}-2  
alteration of capital 资本更改 `xFgYyiQd  
alternate trustee 候补受托人 *6]_ 6xO  
amalgamation 合并 n`|CD Kb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WI\h@qSB  
ambit of charges 征税范围;收费范围 gnZc`)z  
amended valuation 经修订的估值 gPy}.g{tH$  
American Commodities Exchange 美国商品交易所 !F# ^Peb  
American Express Bank Limited 美国运通银行 }j|YX&`p  
American Stock Exchange 美国证券交易所 DMd&9EsRG  
amortization 摊销 nbU?:=P  
amount due from banks 存放银行同业的款项 >2LlBLQ  
amount due from banks abroad 存放海外银行同业的款项 Trml?zexD  
amount due from holding companies 控股公司欠款 :&$ WWv  
amount due from local banks 存放本港银行同业的款项 {tF)%>\#  
amount due to banks 银行同业的存款 e&F=w`F\  
amount due to banks abroad 海外银行同业的存款 vA0f4W 8+  
amount due to holding companies 控股公司存款 lA ZBlO  
amount due to local banks 本港银行同业的存款 S(hT3MAW  
amount due to outport banks 外埠银行同业的存款 )|L#i2?:  
amount for note issue 发行纸币的款额 -! :h]  
amount of bond 担保契据的款额 d{RMX<;G  
amount of consideration 代价款额 1IZTo!xi  
amount of contribution 供款数额 BPC>  
amount of indebtedness 负债款额 w:@W/e*9N  
amount of principal of the loan 贷款本金额 9lSs;zm{Q  
amount of rates chargeable 应征差饷数额 Yj>ezFo  
amount of share capital 股本额 `:EU~4s\  
amount of sums assured 承保款额 IFF3gh42.  
amount of variation 变动幅度 (Z at|R.F  
amount of vote 拨款数额 ;%$wA5"2M  
amount payable 应付款额 9I*`~il>{  
amount receivable 应收款额 `'/1Ij+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P<IZ%eS3B  
analysis 分析 5t[7taLX\  
ancillary risk 附属风险 ^ &VN=Y6z  
annual account 周年帐目;周年帐目报表;年度决算;年结 0tP{K  
annual accounting date 年结日期 H@ .1cO  
annual allowance 每年免税额;年积金;年度津贴;年津 <|4L+?_(&  
annual balance 年度余额 qJ<Ghd`8v  
annual disposable income 每年可动用收入 ZTK)N  
annual estimates 周年预算 O ftjm X_  
annual fee 年费 8DZ OPA  
annual general meeting 周年大会 {@T<eb$d  
annual growth rate 年增率;每年增长率 >D*%1LH~V  
annual long-term supplement 长期个案每年补助金 ,HfdiGs}j  
annual pensionable emolument 可供计算退休金的年薪 R ;3!?`  
annual report 年报 3+ WostOx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !i?aRI/6  
annual return 周年报表;周年申报表;每年报税表格 Xm[Cgt_?  
Annual Return Rules 《周年报表规则》 Y .\<P*iO  
annual review of consumer prices 每年消费物价回顾 d0N/!;  
annual roll-forward basis 逐年延展方式 !_j6\r=  
annual salary 年薪 {A8w~3F  
annual statement 年度报表;年度决算表 zZ{(7K fz  
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 N1espc@j  
annuitant 年金受益人 EJJW  
annuity 年金 [fr!J?/@  
annuity contract 年金合约 ny[\yj4F  
annuity on human life 人寿年金 uKd79[1  
antecedent debt 先前的债项 t%]b`ad  
ante-dated cheque 倒填日期支票 rb<9/z5-  
anticipated expenditure 预期开支 dZ'H'm;,!  
anticipated net profit 预期纯利 .0#{ ?R,  
anticipated revenue 预期收入 Yjp*T:6  
anti-inflation measure 反通货膨胀措施 bDM;7fFp$  
anti-inflationary stance 反通货膨胀立场 :V:siIDn  
apparent deficit 表面赤字 Ln&CB!u  
apparent financial solvency 表面偿债能力 ;q%V)4  
apparent partner 表面合伙人 PgwNEwG  
application for personal assessment 个人入息课税申请书 gL6.,4q+1  
application of fund 资金应用 rJ fO/WK  
application to release as liquidator and to destruct the books of accounts and documents Ihg1%.^V\  
申请免除清盘人职务及毁灭帐簿与文件 y_N h5  
appointed actuary 委任精算师 PW GN UNc  
appointed auditor 委任核数师;委任审计师 o9AwW  
appointed trustee 委任的受托人 ~M LBO  
appointer 委任人 V?o%0V  
apportioned pro rata 按比例分摊 Hrj@I?4  
apportionment 分配;分摊 L$ ZZ]?7j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pJ H@v &a  
apportionment formula 分摊方程式 ~X%W2N2  
apportionment of estate duty 遗产税的分摊 i$S*5+  
appraisal 估价;评估 Kma-W{vGD  
appreciable growth 可观增长 SoL"M[O  
appreciable impact 显着影响 {xJ<)^fD8  
appreciable increase 可观增长 g WHjI3;  
appreciation 增值;升值 }X^CH2,R  
appreciation against other currencies 相对其他货币升值 O (YvE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TWT h!  
appreciation tax 增值税 P_%kYcX'  
appropriation 拨款;拨用;拨付 rZ^VKO`~I1  
appropriation account 拨款帐目 5{O9<~,  
Appropriation Bill 拨款法案 %Y<3v \`_  
appropriation-in-aid system 补助拨款办法 {.D/MdwW;  
approved assets 核准资产 4+4C0/$Y  
approved basket stock 认可一篮子证券 uE:`Fo=y  
approved budget 核准预算 @8'LI8 \/  
approved charitable donation 认可慈善捐款 ;0]s:0WD0P  
approved charitable institution 认可慈善机构 I vD M2q8f  
approved currency 核准货币;认可货币 ({kOgOeC  
approved estimates 核准预算 |A19IXZ\  
approved estimates of expenditure 核准开支预算 a qIpO  
approved overseas insurer 核准海外保险人 * 4RL  
approved overseas trust company 核准海外信托公司 Xrd-/('2  
approved pooled investment fund 核准汇集投资基金 `Fs-z  
approved provident fund scheme 认可公积金计划 ^DOQ+  
approved provision 核准拨款 B5 H=#  
approved redeemable share 核准可赎回股份 DzE_p- zs  
approved regional stock 认可地区性证券 wBIhpiJX0  
approved retirement scheme 认可退休金计划 -%6Y&_5VK  
approved subordinated loan 核准附属贷款 E_j=v \  
arbitrage 套戥;套汇;套利 anxwK47  
arbitrageur 套戥者;套汇者 Lt\=E8&rh  
arbitrary amount 临时款项 Qvhz$W[P>  
arrangement 措施;安排;协定 7F 1nBd  
arrears 欠款 <Z\j#p:  
arrears of pay 欠付薪酬 (`FY{]Wz!  
arrears of revenue 逾期未收税款;逾期未收的帐项 - {|  
articles of association 组织章程;组织细则;组织章程细则 &Y|AX2KUC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |t&gyj  
ascertainment of profit 确定利润 vFg X]&bE  
"Asia Clear" “亚洲结算系统” '"fZGz?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D}A>`6W<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rwvCp_pN.  
Asian Development Fund [ADF] 亚洲发展基金 >'|Wrz67Z  
Asian dollar bond 亚洲美元债券 Nkg^;-CV0  
Asian dollar market 亚洲美元市场 z2cd1HxN  
Asian dollar rate 亚洲美元利率 (GXFPEH8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A N 'L- E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 L(w?.)E  
asked price 沽盘;喊价;索价;卖方报价 [pYjH+<  
assessable income 应评税入息 px=r~8M9}  
assessable loss 应评税亏损 %6HJM| {H  
assessable profit 应评税利润 k9 NPC"  
assessable value 应评税值 g RBbL1  
assessed profit 估定利润 Tl`HFZQ1  
assessed value 经评估价值 f4r)g2Zb[  
assessment 评税;评定;估价;评税单 h^ =9R6im  
assessment number 评税编号;估价编号 RqRyZ*n  
assessment of additional tax 补加税评税 Nr:%yvk%s  
assessment of performance 业绩评估;实绩评价 { '1e?  
Assessor 评税主任 muKCCWy#  
asset price bubbles 资产价格泡沫 `/L D:R  
asset-backed securities 具资产保证的证券 TwLQ;Q  
assets accretion 资产增值 7bC)Co#:   
assets and liabilities 资产与负债 U# 7K^(E9  
assets betterment statement 资产递增表;资产改进表 XD$;K$_7  
assets lending 实物放款;有抵押贷款 ?N(opggiD  
assets of the company passing on the death 死者去世时转移的公司资产 L|A.;Gq  
assets pledged as security for liabilities 用作负债抵押的资产 hT?|:!ED.F  
assets portfolio 资产投资组合 .YxcXe3#  
assets price 资产价格  a5@XD_b  
assets quality 资产质素 U((mOm6  
assets realization 资产变现 I2^ Eo5'  
assets refinancing arrangement 资产再集资安排 *ci%c^}V  
assets securitization 资产证券化 dtd}P~  
assets situated outside Hong Kong 在香港以外地方的资产 y?.l9  
assets stripping 削减资产;拆卖资产 NB?y/v  
assets value 资产值 z{ MO~d9  
assignee 承让人 yjj)+eJ(Q  
assignment 转让;转让书;转让契 $|pD}  
assignment of interest 权益转让 )G=hgqy  
assignment of letters patent and trade mark 专利证书及商标转让 w-?|6I}T  
assignment of property 物业转让;物业转让书 "6zf-++%  
assignment right 转让权 ry!0~ir  
assignor 转让人 zaMKwv}BR  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 J1gLT $  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,%EGM+  
associate member 附属会员 y(h"0A1lW  
associated body corporate 相联法人团体 R"V^%z;8o  
associated company 相联公司;联属公司 '5 kSr(  
associated corporation 相联法团 't <hhjPqY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #AUV&pI[  
公认会计师公会〔英国〕 CwQRHi  
Association of Futures Exchange Brokers 香港期货经纪协会 +[Zcz4\9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @w{"6xc%a  
association of underwriters 承保人组织 o0\d`0-el  
assumption of control 接管 G*\U'w4w|*  
assurance 担保;保险;转易;转易书 {&d )O  
assurance of interest 权益的转易 `;\~$^sj}  
at 19XX price 按一九XX年价格计算 ]0@ 06G(y  
at a discount 按赔价计算;按贴水价格计算;打折扣 lz88//@gZ  
at a premium 按溢价计算;按升水价格计算 b?deZ2"L#  
at call 通知付款;按通知 .U9A \$  
at constant market price 按固定市价计算 J'#R9NO<  
at constant price 按固定价格计算 vD'YLn%Q  
at cost 按成本计算 YMD&U   
at current market price 按当时市价计算;按现时市价计算 atmTI`i  
at current price 按当时价格计算;按现时价格计算 To@77.'  
at factor cost 按要素成本计算;按生产要素成本计算 *>8Y/3Y\B  
at money-of-the-day price 按付款当日价格计算 =%ZR0cWPoI  
at or better 按指定或较佳价位〔买卖指令〕 9G=HG={  
at par 按面值计算;平价 CWW|?  
at sight 见票即付 v!77dj 6I  
at the close 按收市盘 +L\bg| ;  
at the opening 按开市盘 !j-JMa?  
attestation 见证;见证条款 Egr'IbB  
at-the-money option 平价期权 )W.Y{\D0  
attorney 受权人;受托代表人 32Jl|@8,g  
attornment 新拥有人承认书 IBSoAL  
attributable profit 可归属利润 mj _ V6`m4  
attributable share value 可归属股份价值 6V^KOG  
Auckland Stock Exchange 奥克兰证券交易所 oES4X{,  
auction 拍卖 mH)th7  
auctioneer 拍卖商 z;+LU6V  
audit 审计;核数 cNvh2JI  
Audit Commission 审计署 "?SR+;Y:q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UV j1nom   
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〕 -P[bA0N,  
audit review 帐目审查  3JcI}w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $1b x\  
audited account 审计帐目;经审计的帐目 ->Bx>Y  
audited annual account 经审计的周年帐目 !p$k<?WXc  
audited balance sheet 经审计的资产负债表 F|&=\Q  
auditor 核数师;核数主任;审计师 (X(c.Jj  
auditor's certificate 核数师证明书;审计师证明书 }Asp=<kCc  
auditor's report 核数师报告;审计师报告 5B,HJax  
Aussie bond 澳元债券 [>wvVv  
austerity budget 紧缩预算 :Yy8Ie#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (043G[H'.  
Australia All Ordinaries Index 澳洲所有普通股票指数 JTI 'W  
Australian Dollar [AUD] 澳元 Dh~Z 8!*  
Australian Options Market 澳大利亚期权市场 tj;<EaM  
Australian Securities Commission 澳洲证券事务监察委员会 8@J5tFJ&%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5_~QS  
Australian Stock Exchange 澳大利亚证券交易所 rtY4 B~_  
Austrian Schilling [ATS] 奥地利先令 ]/y69ou  
authentication 认证;鉴证 :MbD=sX  
authority to purchase 委托购买证;委购书 QB|D_?]  
authorization 认可;核准;授权;授权书 |cd=7[B  
authorization by direction 指示授权 hD! 9[Gb  
authorization by instruction 指令授权 >$dkA\&p  
authorization by warrant 令状授权 KM jnY2  
authorization of unit trust 单位信托的认可 )'Yoii{dSU  
authorized agent 指定代理人 7<p? E7  
authorized capital 法定资本 Fl;!'1  
authorized clerk 出市员 k=8LhO  
authorized dealer 认可交易商 *&sXC@^@^  
authorized financial institution 认可财务机构 Oxq} dX7S  
authorized fund 认可基金 *Qe{CE  
authorized fund house 获授权的基金公司;认可基金公司 [[8.Xb  
authorized institution 认可机构 r(uf yC&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e lzKtVw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2-!n+#Cdf  
authorized insurer 获授权保险人;获认可承保人 >HlQ+bl$xw  
authorized investment 特准投资项目 v'W`\MKY)  
authorized person 获授权人 [*|QA 9  
authorized representative 获授权代表 H]JVv8  
authorized share capital 法定股本 #Y'svn1H  
automated quotation system 自动报价系统 ps=+wg?]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6h_OxO&!U  
自动交易系统〔香港期货交易所有限公司〕 \QKr2|  
automatic adjustment mechanism 自动调整机制 kx_PMpc  
automatic adjustment system 自动调整系统 i1JWdHt  
Automatic Clearing House 自动票据交换所 |nTZ/MXbw  
automatic exchange rates accumulation system 自动化汇率累集系统 dgsD~.((A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X*Dt<i};v  
automatic teller machine [ATM] 自动柜员机 J~URv)g  
autopay 自动转帐 TDnbX_xC<  
available assets 可用资产 baL-~`(T  
available fiscal reserve 现存财政储备 ZUxlk+o9d  
available profit 可用利润 Y^P'slY{%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 </B5^}  
average 平均;平均数;海损 Jb4A!g5C  
average basic salary 平均基本薪金 UZq1qn@+  
average consumer expenditure 平均消费开支;一般消费开支 jQ[M4)>_k`  
average cost 平均成本 +HxL>\  
average cost of land production 增辟土地平均成本 OlI{VszR  
average daily turnover 平均每日成交额 eg vgi?y  
average daily wage rate 平均每日工资率 _$Hx:^p:  
average expenditure pattern 平均开支模式 KB^i=+xr  
average growth rate 平均增长率 &?@5G  
average net fixed assets 固定资产平均净值 wBK%=7  
average of relatives 相对价格平均数 uRu)iBd D  
average price 平均价格 M$Of.  
average propensity to consume 平均消费倾向;一般消费倾向 CWk65tcF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 b+`mh  
average rate 平均率 >4lT0~V/  
average revenue 平均收入;平均收益 _Z|3qQ  
average stock 平均库存;平均存货 rJ UXA<:2  
average yearly rent 平均年租 ]A2l%V_7  
avoidance of double taxation 避免双重课税 V*U*_Y  
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 G$"$k=[  
s s*% 3<  
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