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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: 1 \*B.  
A share A股;甲类股份 q_y,j&  
abatement of tax 减税;减扣免税额 8 QF?W{NK  
ABN AMRO Bank N.V. 荷兰银行 \.P}`Bpa  
above-the-line expenditure 线上项目支出;经常预算支出 "jO3Y/>S  
above-the-line receipt 线上项目收入;经常预算收入 @O}j:b  
ABSA Asia Limited 南非联合亚洲有限公司 :IVMTdYf  
absolute change 绝对数值变更 o?K|[gNi  
absolute expenditure 实际开支 6bKO;^0  
absolute guideline figure 绝对准则数字 DhNo +"!z  
absolute interest 绝对权益 v\(m"|4(i  
absolute order of discharge 绝对破产解除令 C'/M/|=Q#  
absolute profit margin 绝对利润幅度 _SC  
absolute value 实值;绝对值 /Jf`x>eiH  
absolutely vested interest 绝对既得权益 v7FRTrqjj  
absorbed cost 已吸收成本;已分摊成本 |vN@2h(|"  
absorption 吸收;分摊;合并 /lB0>Us  
absorption rate 吸收率;摊配率;分摊率 F[D0x26 ^  
ACB Finance Limited 亚洲商业财务有限公司 XYHCggy  
acceptable form of reciprocity 合理的互惠条件 M |?p3%  
acceptable rate 适当利率;适当汇率 >Y-TwD aE  
acceptance agreement 承兑协议 V/}>>4  
acceptance for honour 参加承兑 qzt2j\v  
acceptor 承兑人;接受人;受票人 I"32[?0 (;  
acceptor for honour 参加承兑人 $Cd;0gdv  
accident insurance 意外保险 ;Z1U@2./  
Accident Insurance Association of Hong Kong 香港意外保险公会 (SsH uNt.  
accident insurance scheme 意外保险计划 !Vr45l  
accident year basis 意外年度基准 =j+oKGkoCa  
accommodation 通融;贷款 Ge:-|*F  
accommodation bill 通融票据;空头票据 6~h1iY_~  
accommodation party 汇票代发人 M1 ]6lg[si  
account balance 帐户余额;帐户结余 GGc_9?h  
account book 帐簿 "Dl9<EZ  
account collected in advance 预收款项 207O["Y  
account current book 往来帐簿 b^,Mw8KsO  
account of after-acquired property 事后取得的财产报告 x)VIA]  
account of defaulter 拖欠帐目 ;5Vk01R  
account payable 应付帐款 +yb$[E*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f'6qJk%J  
account receivable 应收帐款 )xvx6?Ah|  
account receivable report 应收帐款报表 R^yZG{?t  
account statement 结单;帐单;会计财务报表 _d[2_b1  
account title 帐户名称;会计科目 LlA`QLe  
accountant's report 会计师报告 rw8J:?0x  
Accountant's Report Rules 会计师报告规则 nN=:#4 >Y  
accounting and auditing procedure 会计与审计程序;会计与核数程序  pO/SV6N  
Accounting Arrangements 《会计安排》 vbA7I<;  
accounting basis 会计基础 A2|o=mOH  
accounting by Official Receiver 破产管理署署长呈交的帐目 ))IgB).3M  
Accounting Circular 《会计通告》 RZd4(7H=q  
accounting class 会计类别 c[h'`KXJf-  
accounting date 记帐日期;会计结算日期 g/ l0}%  
accounting for money 款项核算 &=z1$ih>2\  
Accounting Officer 会计主任 o7Cnyy#:  
accounting period 会计报告期;会计期 lv00sa2z  
accounting policy 会计政策;会计方针 F8S~wW=\w  
accounting practice 会计惯例 ,dZ#,<  
accounting principle 会计准则 ^%oG8z,L  
accounting record 会计记录 <RoX|zJw  
accounting report 会计报告 20/P M9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i|c`M/) h:  
Accounting Society of China 中国会计学会 ST: v3*  
accounting statement 会计报表 UN*dU  
accounting system 会计制度;会计系统 r,3Ww2X-  
accounting transaction 会计事项;帐务交易 Fp5NRM*-!  
accounting treatment 会计处理  hmBnV  
accounting year 会计年度 \za5:?[xB  
accretion 增值;添加 ?Rt 1CDu  
accrual 应计项目;应累算数目 x0u?*5-t  
accrual basis 应计制;权责发生制 of+phMev  
accrual basis accounting 应计制会计;权责发生制会计 &ppE|[{  
accrue 应累算;应计 7O8V1Tt  
accrued benefit 应累算利益 /OhaERv  
accrued charges 应计费用 ]Z.<c$  
accrued cumulative preference share dividend 应累算的累积优先股股息 R(2HY Z  
accrued expenses 应累算费用 iM?I /\  
accrued interest payable 应付利息;应计未付利息 2H?I'<NoC  
accrued interest receivable 应收利息;应计未收利息 Bbl)3$`,  
accrued right 累算权益 O^X[9vrW  
accruing profit 应累算的利润 m~Y'$3w  
accumulated fiscal reserve 累积财政储备 ' 1P=^  
accumulated profit 累积利润;滚存溢利 ZVdsxo<  
accumulated reserve 累积储备 vbRrk($`  
accumulation of surplus income 累积收益盈余 /$FXg;h9$  
acquired assets 既得资产 4-]Do?  
acquisition 收购;购置;取得 5vs`uUzr  
acquisition cost 购置成本 b`h%W"|2L  
acquisition expenses 购置费用 ]]J#7L#  
acquisition of 100% interest 收购全部股权 FXOT+9bg  
acquisition of control 取得控制权 io t.E%G  
acquisition of fixed assets 购置固定资产 RwAbIXG{0  
acquisition of shell “买壳” Y!Uu173  
acquisition price 收购价 x{NNx:T1  
act of God 天灾 +  ZR(  
acting partner 执事合伙人 ^MW\t4pZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,bZ"8Z"lss  
active partner 积极参与的合伙人 +Cn yK(V  
active trading 交投活跃 _HWHQF7  
actual circulation 实际流通 HA^jk%53  
actual cost 实际成本 U^M@um M  
actual expenditure 实际开支;实际支出 E8T"{ R80  
actual income 实际入息;实际收入;实际收益 !j!Z%]7  
actual market 现货市场 e9~cBG|  
actual price 现货价;实际价格 ~K5Cr  
actual profit 实际利润 r{K\(UT]!  
actual quotation 实盘;实际价位;实际报价 Bs+c2R  
actual year basis 按实际年度计算 v>#Cg \  
actuals 实货 n!0${QVnS  
actuarial investigation 精算调查 2Vz'n@g=  
actuarial principle 精算原则 Sni&?tcY  
actuarial report 精算师报告 jIAW-hc]  
Actuarial Society of Hong Kong 香港精算学会 -`zG_]=-  
actuarial valuation 精算师估值 js:C mnI  
actuary 精算师 do:QH.q8)  
ad referendum agreement 暂定协议;有待覆核的协定 CS~=Z>6EjA  
ad valorem duty 从价税;按值征税 uY&=eQ_Cb  
ad valorem duty system 从价税制 Cz'xGW{  
ad valorem fee 从价费 ]j& FbP)3  
ad valorem tariff 从价关税 +M44XhT  
additional allowance 额外免税额 `pP9z;/Xq  
additional amount for unexpired risk 未过期风险的额外款额 b@=z rhQ  
additional assessable profit 补加应评税利润 RH!SW2o<  
additional assessment 补加评税 V/aQ*V{  
additional commitment 额外承担 H|PrsGW  
additional commitment vote 额外承担拨款 6RK ~Dl&g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wqJ*%  
additional dependent parent allowance 供养父母额外免税额 "DVt3E  
additional provision 额外拨款 25xcD1*  
additional stamp duty 附加印花税 n_<mPU  
additional tax 补加税罚款;补加税款 o;ik Z*+*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :fxWz%t  
adjudged bankrupt 被裁定破产 HzP.aw4  
adjudicated bankrupt 裁定破产人 90Xt_$_}s  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 CdX`PQ  
adjudication of bankruptcy 裁定破产;宣告破产 >j&1?M2C  
adjudication of insolvency 裁定无力偿还债务 R<Z^L~)  
adjusted actual 经调整的实数;调整后的实数 F|ETug n  
adjusted current assets 经调整的流动资产;调整后的流动资产 0(wf{5  
adjusted figure 经调整的数字;调整后的数额 uVN.=  
adjusted liabilities 经调整的负债;调整后的负债 >HE,'  
adjusted loss 经调整的亏损;调整后的亏损 4Z*|Dsw  
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 ,+~2&>wj  
adjusted profit 经调整的利润;调整后的利润 @Ppo &>  
adjusted surplus 经调整的盈余额;调整后的盈余额 N g58/}zO  
adjusted value 经调整的价值;调整后的价值 y&7YJx  
adjustment 调整;修订;理算〔保险〕 .j:i&j(  
adjustment centre 调剂中心 joe9.{  
adjustment lag 调整过程的时间差距;调整时差 2*+ 3Rr J  
adjustment mechanism 调整机制 JYPxd~T/-  
adjustment of loss 亏损调整 $np=eT)  
adjustment process 调整过程;调整程序 T}UT 7W|  
adjustment range 调整幅度 7nm}fT z7  
administered exchange rate 受管制汇率 &kb\,mQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q`N18I3  
administration expenses 行政费用 $9G3LgcS  
administration fee 手续费;行政费 O'fk&&l  
administration in bankruptcy 破产管理 |-|jf  
administration order 遗产管理令 "hW(S  
administrator 管理人;遗产管理人 Z,3 CC \  
administrator of the estate 遗产管理人 <lFdexH"T  
admission of debt 债项承认书 ]x2Jpk99a  
admission of proof 接纳债权证明 6A}eSG3  
advance 放贷款项;垫付款项;预支款项;预付款项 !&W|myN^  
advance account 暂支帐目;预付款帐户 ~ 9=27 p  
advance compensation 预付补偿金 3Q",9(D  
advance from shareholder 股东垫款 .%_)*NUZ  
advance pending reimbursement 预支以待日后付还 4&|C}  
advanced economy 先进经济体系 )B81i! q  
advancement 预付;预付财产 d5Qd'  
advances warrant 垫款令 X&s7% ]n+  
advancing 贷出 :ztyxJv1  
adverse balance 逆差 CQ<8P86gt  
adverse exchange 逆汇 ai4PM b$p  
advertisement addressed to shareholders 在报章刊登的致股东通告 7UnzIe  
advice for collection 托收通知书 5lO^;.cS,  
advice of drawing 提款通知书;汇票通知书 %8 qSv%_  
advice of payment 付款通知 jA,|JgN|n  
Advisory Committee [Securities and Futures Commission] L.kD,'G}>  
谘询委员会〔证券及期货事务监察委员会〕 yOc|*O=]U  
Advisory Committee on Diversification 经济多元化谘询委员会 Fqo&3+J4  
affidavit 誓章;遗产申报誓章 d]MGN^%o  
affidavit of no receipt 述明无收款的誓章 90p3V\LO  
affiliate 联号;联营公司;附属公司 u)7*Rj^  
affiliated company 附属公司;联号;联营公司 Hr6wgYPi  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H"O$&  
affordability 负担能力 B3Mx,uXT\  
African Development Bank [AfDB] 非洲开发银行 f4 Q( 1(C  
after-acquired property 事后取得的财产 [g+y_@9s  
after-hours dealing 市后交易 mk\i}U>`  
after-tax profit 税后盈利;税后利润;税后溢利 _e_4Q)z-a  
agency agreement 代理协议 h`lmC]X _  
agency expenses 代理机构的开支 lcCJ?!lsSW  
agency fee 代理费 6%%PP8.F  
Agency Law 《代理法》 d Qai4e>[  
agent 代理人;承销人  [@<G+j  
agent of company 公司代理人 u%xDsT DP  
agent's fee 代理人费;经纪费  qtzFg#  
aggregate 总计;总数;总体数字 qL3@PSN?|  
aggregate amount 总款额;总额 v`SY6;<2  
aggregate assets and liabilities 总体资产与负债 C%]."R cMC  
aggregate at constant price 按固定价格计算的总体数字 EX4 C.C|d  
aggregate demand 总需求 '6X%=f'^b  
aggregate gross position 总持仓量 <PioQ>~  
aggregate limit 总限额 z>|)ieL  
aggregate of salaries tax 合计薪俸税 8[M* x3  
aggregate performance 总体表现;总体业绩 @89I#t6A.  
aggregate supply 总体供应 jXWNHIl)@  
aggregate surplus 总盈余 pisB,wP$2  
aggregate total 整体总额 -AC`q/bCD  
aggregate value 总值;合计价值 9^!wUwB  
aggregated basis 合计基准 7 5|pp  
aggregated net chargeable income 合计应课税入息实额 *0~M  
aggregation 合并计算;合计;总和 n$YE !D'  
aggregation of incomes of husband and wife 夫妇入息合并计算 HUkerV  
aggregation of property 财产的总和 -E]Sk&4Gj  
agio 差价;贴水 lBmm(<~Z  
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》 b_l3+'#ofM  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ESIzGaM  
《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》 5U~OP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Af9+HI O  
《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》 "J !}3)n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yb?{LL-uy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  uB;_vC  
agreement for a settlement 授产协议 /[iG5~G  
agreement for assignment 转让协议 -;>#3 O-  
agreement for sale 售卖协议;买卖协议 \vVSh  
agreement for sale and purchase 买卖协议 um[!|g/  
agreement for the payment of interest 支付利息协议 rrcwtLNbu  
agreement for the repayment of money 还款协议 MRs,l'  
agreement of reinsurance 再保险协议 sPy2/7Wqd  
Agricultural Bank of China 中国农业银行 xs%LRF# u  
air passenger departure tax 飞机乘客离境税 b=1%pX_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z,x" a  
airport tax 机场税 +]c}rWm  
alcohol duty 酒精税  w;+ br  
alienation 让与;让渡;转让 AW/wI6[T  
alimony 生活费;赡养费 (Y2m md  
All Ordinaries Index [AOI] 所有普通股指数 .T$D^?G!D  
all risks 全险;综合险 k2p'G')H  
All Sales Record for Stock Market 《股票市场成交报告》 (a }J$:  
Allied Capital Resources Limited 新联财务有限公司 {zP#woz2Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0[)VO[  
allocation letter 拨款信件 'gDe3@ci!  
allocation of fund 分配款项;预留款项 DbtF~`3, .  
allocation of profit 利润分配;溢利分配 4LsHs   
allocation warrant 拨款令 ) * TF"  
allotment 分配;配股 9U^$.Lb  
allotment notice 股份配售通知;配股通知 QrC/ssf}  
allotment of shares 股份分配 k_?~<vTM  
allowable 可获宽免;免税的 *b"CPg/\  
allowable business loss 可扣除的营业亏损 ;'HF'Z  
allowable expenses 可扣税的支出 -72j:nk  
allowance 免税额;津贴;备抵;准备金 Yj|]Uff8O  
allowance for debts 债项的免税额 J &{xP8uq_  
allowance for depreciation by wear and tear 耗损折旧免税额 Obo_YE  
allowance for funeral expenses 殡殓费的免税额 eh<rRx"[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]*;F. pZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 Go <'  
allowance to debtor 给债务人的津贴 O R #7"  
alteration of capital 资本更改 8a>SC$8"  
alternate trustee 候补受托人 6^E`Sa! s  
amalgamation 合并 o@/xPo|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w<t,j~ Pr#  
ambit of charges 征税范围;收费范围 %LQ/q 3?_  
amended valuation 经修订的估值 =Ndli>x}1  
American Commodities Exchange 美国商品交易所 g1 9S  
American Express Bank Limited 美国运通银行 #3 bv3m  
American Stock Exchange 美国证券交易所 ArzDI{1  
amortization 摊销 U =cWmH  
amount due from banks 存放银行同业的款项 QU/3X 1W  
amount due from banks abroad 存放海外银行同业的款项 tg85:  
amount due from holding companies 控股公司欠款 eN/G i<  
amount due from local banks 存放本港银行同业的款项 OVR?*"N_  
amount due to banks 银行同业的存款 mW4%2fD[  
amount due to banks abroad 海外银行同业的存款 z(H?VfJo  
amount due to holding companies 控股公司存款 q4ipumy*  
amount due to local banks 本港银行同业的存款 l}}UFEA^  
amount due to outport banks 外埠银行同业的存款 ;S JF%@x  
amount for note issue 发行纸币的款额 vT7g<  
amount of bond 担保契据的款额 |nY~ZVTt/  
amount of consideration 代价款额 &U"X $aFc  
amount of contribution 供款数额 Np2ci~"<.  
amount of indebtedness 负债款额 >]&X ^V%Q#  
amount of principal of the loan 贷款本金额 |^GyH$.  
amount of rates chargeable 应征差饷数额 XP?*=Z]  
amount of share capital 股本额 n"G`b  
amount of sums assured 承保款额 maC>LBa2/  
amount of variation 变动幅度 U<Jt50O  
amount of vote 拨款数额 Zw$ OKU  
amount payable 应付款额 f=`33m5  
amount receivable 应收款额 SRL-Z&M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kus}W  J  
analysis 分析 `,Orf ZMb  
ancillary risk 附属风险 64U6C*w+  
annual account 周年帐目;周年帐目报表;年度决算;年结 >85zQ 1aL  
annual accounting date 年结日期 ?QpNjsF  
annual allowance 每年免税额;年积金;年度津贴;年津 HY)ESU !  
annual balance 年度余额 mqFq_UX/ T  
annual disposable income 每年可动用收入 s[AA7>]3  
annual estimates 周年预算 1R*=.i%W  
annual fee 年费 sLns3&n2  
annual general meeting 周年大会 o8z)nOTO;  
annual growth rate 年增率;每年增长率 q`Q}yE> 9  
annual long-term supplement 长期个案每年补助金 EJm4xkYLj1  
annual pensionable emolument 可供计算退休金的年薪 E4HU 'y~  
annual report 年报 v01#>,R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q$a  
annual return 周年报表;周年申报表;每年报税表格 YaL]>.;Z:"  
Annual Return Rules 《周年报表规则》 k+1gQru{d  
annual review of consumer prices 每年消费物价回顾  t;47(U  
annual roll-forward basis 逐年延展方式 B8V,)rn  
annual salary 年薪 C_->u4 -  
annual statement 年度报表;年度决算表 usOx=^?=  
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 P5?<_x0v4b  
annuitant 年金受益人 &[j]Bp?  
annuity 年金 *YvRNHP  
annuity contract 年金合约  ( Uk ,  
annuity on human life 人寿年金 n%$ &=-Fk  
antecedent debt 先前的债项 8&E}n(XE  
ante-dated cheque 倒填日期支票 C6QbBo  
anticipated expenditure 预期开支 Gvx[ 8I  
anticipated net profit 预期纯利 ^Mytp>7  
anticipated revenue 预期收入 *Km7U-BG  
anti-inflation measure 反通货膨胀措施 w>979g  
anti-inflationary stance 反通货膨胀立场 YV([2  
apparent deficit 表面赤字 8_Z/o5s  
apparent financial solvency 表面偿债能力 6E^~n  
apparent partner 表面合伙人  `w<J25  
application for personal assessment 个人入息课税申请书 QUOKThY?  
application of fund 资金应用 \dkOK`)b  
application to release as liquidator and to destruct the books of accounts and documents Gi7RMql6Q  
申请免除清盘人职务及毁灭帐簿与文件 DWf$X1M  
appointed actuary 委任精算师 ai^|N.!  
appointed auditor 委任核数师;委任审计师 S>f&6ZDNY(  
appointed trustee 委任的受托人 W`L!N&fB  
appointer 委任人 %Q4i%:Qi  
apportioned pro rata 按比例分摊 9_huI'"p  
apportionment 分配;分摊 m{(+6-8|m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /Ox)|) l  
apportionment formula 分摊方程式 G]*|H0j  
apportionment of estate duty 遗产税的分摊 <B[G |FY,  
appraisal 估价;评估 m ,tXE%l  
appreciable growth 可观增长 'HaD~pa  
appreciable impact 显着影响 4JO@BV>t  
appreciable increase 可观增长 &]iKr iG  
appreciation 增值;升值 $f-hUOuyo  
appreciation against other currencies 相对其他货币升值 v?j!&d>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @8gEH+r  
appreciation tax 增值税 (3%t+aqq  
appropriation 拨款;拨用;拨付 u$\a3yi  
appropriation account 拨款帐目 rC }}r!!  
Appropriation Bill 拨款法案 Yx%bn?%;&  
appropriation-in-aid system 补助拨款办法 geGeZ5+B  
approved assets 核准资产 r<yhI>>;<  
approved basket stock 认可一篮子证券 PRr*]$\&Mj  
approved budget 核准预算 fN[8N$1-  
approved charitable donation 认可慈善捐款 xPC"c*  
approved charitable institution 认可慈善机构 U Cb02h  
approved currency 核准货币;认可货币 m#H_*L0  
approved estimates 核准预算 OhwF )p=  
approved estimates of expenditure 核准开支预算 O@&+} D>  
approved overseas insurer 核准海外保险人 tZ8e`r*  
approved overseas trust company 核准海外信托公司 Tr.hmGU  
approved pooled investment fund 核准汇集投资基金 5D' bJ6PO  
approved provident fund scheme 认可公积金计划 4#BRx#\O  
approved provision 核准拨款 m<@z}%v-  
approved redeemable share 核准可赎回股份 =`t^~.5  
approved regional stock 认可地区性证券 d2jr8U  
approved retirement scheme 认可退休金计划 5*G%IR@@LK  
approved subordinated loan 核准附属贷款 Qv{,wytyO  
arbitrage 套戥;套汇;套利 f/ahwz  
arbitrageur 套戥者;套汇者 "J19*<~  
arbitrary amount 临时款项 , =y#m- 9  
arrangement 措施;安排;协定 g9>~HF$U  
arrears 欠款 x';u CKWV  
arrears of pay 欠付薪酬 -%m3-xZA  
arrears of revenue 逾期未收税款;逾期未收的帐项 5PiOH"!19  
articles of association 组织章程;组织细则;组织章程细则 W{Z^n(f4  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;l!`C':'  
ascertainment of profit 确定利润 yrr) y  
"Asia Clear" “亚洲结算系统” qd6fU^)i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JYmAn?o-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GyC)EFd  
Asian Development Fund [ADF] 亚洲发展基金 +5X DF  
Asian dollar bond 亚洲美元债券 <z0WLw0'z  
Asian dollar market 亚洲美元市场 q7Es$zjX  
Asian dollar rate 亚洲美元利率 AW8'RfC.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 wCb(>pL0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f[jN wb  
asked price 沽盘;喊价;索价;卖方报价 4Z5#F]OA7  
assessable income 应评税入息 HEY4$Lf(I  
assessable loss 应评税亏损 |>1hu1  
assessable profit 应评税利润 j43$]'-  
assessable value 应评税值 G0d&@okbFC  
assessed profit 估定利润 ?F@%S3h.  
assessed value 经评估价值 f8n V=AQ  
assessment 评税;评定;估价;评税单 {IM! Wb  
assessment number 评税编号;估价编号 }Dfwm)]Q  
assessment of additional tax 补加税评税 pIO4,VL;W  
assessment of performance 业绩评估;实绩评价 r"wtZ]69  
Assessor 评税主任 J;QUPpH Z  
asset price bubbles 资产价格泡沫 $G !R,eQ  
asset-backed securities 具资产保证的证券 I:=dG[\h2  
assets accretion 资产增值 sYn[uPefj  
assets and liabilities 资产与负债 Vxdp|  
assets betterment statement 资产递增表;资产改进表 82:Wvp6  
assets lending 实物放款;有抵押贷款 x` /)g(  
assets of the company passing on the death 死者去世时转移的公司资产 :tj-gDa\Y  
assets pledged as security for liabilities 用作负债抵押的资产 SbT5u3,'  
assets portfolio 资产投资组合 b2) \ MNH  
assets price 资产价格 K1q+~4>\|  
assets quality 资产质素 T *>`,}J  
assets realization 资产变现 6mPm=I[oh  
assets refinancing arrangement 资产再集资安排 ,+1m`9}  
assets securitization 资产证券化 w{,4rk;Hr  
assets situated outside Hong Kong 在香港以外地方的资产 }31Z X  
assets stripping 削减资产;拆卖资产 MC!ZX)mF  
assets value 资产值 UY>v"M  
assignee 承让人 9 [Y-M  
assignment 转让;转让书;转让契 C"eXs#A  
assignment of interest 权益转让 QMp r v*i  
assignment of letters patent and trade mark 专利证书及商标转让 0b-?q&*_  
assignment of property 物业转让;物业转让书 p]&j;H.  
assignment right 转让权 wij,N(,H  
assignor 转让人 GjT#%GBF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _D;@v?n6!O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *@S@x{{s  
associate member 附属会员 ^v ni&sJ  
associated body corporate 相联法人团体 4na8  
associated company 相联公司;联属公司 x]4Kkpqm  
associated corporation 相联法团 Gi?_ujZR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !@L=;1,  
公认会计师公会〔英国〕 ocQWQ   
Association of Futures Exchange Brokers 香港期货经纪协会 v#oi0-9o[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3S~(:#|  
association of underwriters 承保人组织 9lzQ\}  
assumption of control 接管 q{' ~+Nq  
assurance 担保;保险;转易;转易书 < n?=|g  
assurance of interest 权益的转易 Gt-UJ-RR y  
at 19XX price 按一九XX年价格计算 $:bih4 @>  
at a discount 按赔价计算;按贴水价格计算;打折扣 a)s;dp}T%  
at a premium 按溢价计算;按升水价格计算 9;=dxWf   
at call 通知付款;按通知 /yPXMJ6W~R  
at constant market price 按固定市价计算 ([E]_Q  
at constant price 按固定价格计算 A o/vp-e  
at cost 按成本计算 Z S|WnMH  
at current market price 按当时市价计算;按现时市价计算 M"Y0jQ(  
at current price 按当时价格计算;按现时价格计算 "lVqU  
at factor cost 按要素成本计算;按生产要素成本计算 l|"6yB |  
at money-of-the-day price 按付款当日价格计算 [M+tB"_  
at or better 按指定或较佳价位〔买卖指令〕 ,T5u'";  
at par 按面值计算;平价 I0 Ia6w9  
at sight 见票即付 ?ny =  
at the close 按收市盘 uh3) 0.nR  
at the opening 按开市盘 3vic(^Qh  
attestation 见证;见证条款 F jrINxL7^  
at-the-money option 平价期权 = [@)R!3H  
attorney 受权人;受托代表人 +]wuJSxc  
attornment 新拥有人承认书 q9*MNHg }  
attributable profit 可归属利润 <M+R\SH-  
attributable share value 可归属股份价值 CboLH0Fa  
Auckland Stock Exchange 奥克兰证券交易所 !!,0'c  
auction 拍卖 OSDy'@   
auctioneer 拍卖商 \=e8%.#@J  
audit 审计;核数 /bVZ::A&_  
Audit Commission 审计署 x4kWLy7Sz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /@oLe[Mz$  
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〕 O[q\e<V<  
audit review 帐目审查 qRB7Ec_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `lpz-"EEV  
audited account 审计帐目;经审计的帐目 P,xwSvO#M  
audited annual account 经审计的周年帐目 c4mh EE-  
audited balance sheet 经审计的资产负债表 ^))RM_ic  
auditor 核数师;核数主任;审计师 iz^qR={bW  
auditor's certificate 核数师证明书;审计师证明书 X&\d)/Y  
auditor's report 核数师报告;审计师报告 k5BXirB  
Aussie bond 澳元债券 QfpuZEUK  
austerity budget 紧缩预算 MmoR~~*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6z,Dyy]tl  
Australia All Ordinaries Index 澳洲所有普通股票指数 a:rX9-**  
Australian Dollar [AUD] 澳元 F`+\>ae$h  
Australian Options Market 澳大利亚期权市场 q0xjA  
Australian Securities Commission 澳洲证券事务监察委员会 :QQlI  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _F(P*[[&  
Australian Stock Exchange 澳大利亚证券交易所 :z"!kzdJ  
Austrian Schilling [ATS] 奥地利先令 2)0b2QbQ  
authentication 认证;鉴证 vp)Vb^K>  
authority to purchase 委托购买证;委购书 I[Ic$ta  
authorization 认可;核准;授权;授权书 n> w`26MMp  
authorization by direction 指示授权 cNK)5- U  
authorization by instruction 指令授权 nhT(P`6  
authorization by warrant 令状授权 9.OA, 6  
authorization of unit trust 单位信托的认可 1} m3 ;  
authorized agent 指定代理人 IVvtX}  
authorized capital 法定资本 -yH,5vD  
authorized clerk 出市员 "jg@w%~  
authorized dealer 认可交易商 2a=sm1?  
authorized financial institution 认可财务机构 PD[z#T!'  
authorized fund 认可基金 ,^s0</v e  
authorized fund house 获授权的基金公司;认可基金公司 db72W x0>  
authorized institution 认可机构 a$11PBi[9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j6:7AH|!)2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K >tf,  
authorized insurer 获授权保险人;获认可承保人 zd %rs~*c  
authorized investment 特准投资项目 KM,|} .@:  
authorized person 获授权人 A$/\1282  
authorized representative 获授权代表 :%r S =f  
authorized share capital 法定股本 rfcN/:k  
automated quotation system 自动报价系统 | }&RXD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] </zXA$m  
自动交易系统〔香港期货交易所有限公司〕 Y g|lq9gD  
automatic adjustment mechanism 自动调整机制 &p(0K4:  
automatic adjustment system 自动调整系统 wVl+]zB  
Automatic Clearing House 自动票据交换所 GC@+V|u  
automatic exchange rates accumulation system 自动化汇率累集系统 =6 r:A<F!n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >7Jr^o#|_x  
automatic teller machine [ATM] 自动柜员机 EM j;2!  
autopay 自动转帐 Fzq41jiS  
available assets 可用资产 "eAy^,  
available fiscal reserve 现存财政储备 L1m{]>{-  
available profit 可用利润 cDEJk?3+  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =Ufr^naA  
average 平均;平均数;海损 Bn?V9TEoO  
average basic salary 平均基本薪金 zU5Hb2a  
average consumer expenditure 平均消费开支;一般消费开支 u eb-2[=  
average cost 平均成本 CON0E~"  
average cost of land production 增辟土地平均成本 )Di \_/G  
average daily turnover 平均每日成交额 L5fuM]G`  
average daily wage rate 平均每日工资率 []kN16F  
average expenditure pattern 平均开支模式 AI ijCL  
average growth rate 平均增长率 n| !@1sd  
average net fixed assets 固定资产平均净值 !vD{Df>  
average of relatives 相对价格平均数 I~* ? d  
average price 平均价格 ( <*e  
average propensity to consume 平均消费倾向;一般消费倾向 = duks\)O  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,Ds.x@p  
average rate 平均率 Z=S>0|`R  
average revenue 平均收入;平均收益 ;az5ZsvN D  
average stock 平均库存;平均存货 xG2+(f#C1  
average yearly rent 平均年租 8P' ana  
avoidance of double taxation 避免双重课税 r{?Ta iK  
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 WCJxu}!  
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