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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: %QrOEs  
A share A股;甲类股份 *~4<CP+"0  
abatement of tax 减税;减扣免税额 E+EcXf  
ABN AMRO Bank N.V. 荷兰银行 l%('5oz@\  
above-the-line expenditure 线上项目支出;经常预算支出 \1&4wzT  
above-the-line receipt 线上项目收入;经常预算收入 k&:q|[N  
ABSA Asia Limited 南非联合亚洲有限公司 @aN~97 H\  
absolute change 绝对数值变更 F'>yBDm*OM  
absolute expenditure 实际开支 %).I &)i  
absolute guideline figure 绝对准则数字 w0@XJH:P  
absolute interest 绝对权益 #g@4c3um|  
absolute order of discharge 绝对破产解除令 ~3Pp}eO~V  
absolute profit margin 绝对利润幅度 <,it<$f#  
absolute value 实值;绝对值 >Ik%_:CC`  
absolutely vested interest 绝对既得权益 cUP1Uolvn  
absorbed cost 已吸收成本;已分摊成本 o\ce|Dzt  
absorption 吸收;分摊;合并 .b`8 +  
absorption rate 吸收率;摊配率;分摊率 7p\&D?  
ACB Finance Limited 亚洲商业财务有限公司 g"Hl 30o  
acceptable form of reciprocity 合理的互惠条件 3?<A]"X.  
acceptable rate 适当利率;适当汇率 }6pr.-J  
acceptance agreement 承兑协议 h4itXJy52B  
acceptance for honour 参加承兑 5(\/ b<#  
acceptor 承兑人;接受人;受票人 7)1%Z{Dy  
acceptor for honour 参加承兑人 ]b>XN8y.  
accident insurance 意外保险 g18zo~LZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 !gV{[j?~zr  
accident insurance scheme 意外保险计划 :-U& _%#w  
accident year basis 意外年度基准 =bP<cC=3b  
accommodation 通融;贷款 Y@q9   
accommodation bill 通融票据;空头票据 oiR9NB&<  
accommodation party 汇票代发人 Z_dL@\#|  
account balance 帐户余额;帐户结余 THX% z `  
account book 帐簿 op2Zf?Bx{+  
account collected in advance 预收款项 } ,}g](!m  
account current book 往来帐簿 t~dK\>L  
account of after-acquired property 事后取得的财产报告 h+!R)q8M  
account of defaulter 拖欠帐目 wj0_X;L  
account payable 应付帐款 \p}GW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 k >.U!  
account receivable 应收帐款 k,'MmAz  
account receivable report 应收帐款报表 <\uDtbK  
account statement 结单;帐单;会计财务报表 k:iy()n[  
account title 帐户名称;会计科目 ollVg/z  
accountant's report 会计师报告 <Piq?&VX[  
Accountant's Report Rules 会计师报告规则 \(=xc2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 TG8U=9qt  
Accounting Arrangements 《会计安排》 9ghUiBPiL:  
accounting basis 会计基础 ? p[Rv  
accounting by Official Receiver 破产管理署署长呈交的帐目 S76MY&Vx23  
Accounting Circular 《会计通告》 LkK&<z  
accounting class 会计类别 -Vb5d!(  
accounting date 记帐日期;会计结算日期 pZ[|Q2(  
accounting for money 款项核算 8 l= EL7  
Accounting Officer 会计主任 .}eM"Kv  
accounting period 会计报告期;会计期 |{-?OOKj  
accounting policy 会计政策;会计方针 ^x/D8 M  
accounting practice 会计惯例 K0o${%'@7  
accounting principle 会计准则 MK! @ND  
accounting record 会计记录 ki2 `gLK  
accounting report 会计报告 .X(qs1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @c"s6h&  
Accounting Society of China 中国会计学会 eHGx00:  
accounting statement 会计报表 :5&UWL|  
accounting system 会计制度;会计系统 M&q~e@P  
accounting transaction 会计事项;帐务交易 DnhbMxh8o  
accounting treatment 会计处理 @p/"]zf  
accounting year 会计年度 k#~oagW_Gw  
accretion 增值;添加 *81/q8Az  
accrual 应计项目;应累算数目 sK9RViqF\  
accrual basis 应计制;权责发生制 *wX[zO+o  
accrual basis accounting 应计制会计;权责发生制会计 [AIqKyIr  
accrue 应累算;应计 9m_~Zs}Z  
accrued benefit 应累算利益 w8 N1-D42  
accrued charges 应计费用 Y`$\o  
accrued cumulative preference share dividend 应累算的累积优先股股息 #u+qV!4  
accrued expenses 应累算费用 Y=_*Ai  
accrued interest payable 应付利息;应计未付利息 pmurG  
accrued interest receivable 应收利息;应计未收利息 xQzW6H|  
accrued right 累算权益 lgK5E *^  
accruing profit 应累算的利润 %|:j=/_  
accumulated fiscal reserve 累积财政储备 VK,{Mu=.9  
accumulated profit 累积利润;滚存溢利 {[/A?AV;F  
accumulated reserve 累积储备 ?dv-`)S&  
accumulation of surplus income 累积收益盈余 mea} 9]c  
acquired assets 既得资产 @x A^F%(  
acquisition 收购;购置;取得 @ZJ }lED3  
acquisition cost 购置成本 |=~mRqG  
acquisition expenses 购置费用 lfd-!(tXD  
acquisition of 100% interest 收购全部股权 JV4fL~  
acquisition of control 取得控制权 #h9Gl@|  
acquisition of fixed assets 购置固定资产 t;PG  
acquisition of shell “买壳” U7g,@/Qx  
acquisition price 收购价 &w`Ho)P  
act of God 天灾 w@6y.v1I{  
acting partner 执事合伙人 eTw9 c }[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ieWXr4@:  
active partner 积极参与的合伙人 ,!,M'<?"  
active trading 交投活跃 =oiz@Q@H  
actual circulation 实际流通 y0?HZ Xq  
actual cost 实际成本 qe e_wx  
actual expenditure 实际开支;实际支出 cH:&S=>h  
actual income 实际入息;实际收入;实际收益 i PG:w+G  
actual market 现货市场 YSfJUB!I  
actual price 现货价;实际价格 o@[o6.B<  
actual profit 实际利润 #4"eQ*.*"  
actual quotation 实盘;实际价位;实际报价 r4X\/  
actual year basis 按实际年度计算 SD8>,  
actuals 实货 :J x%K  
actuarial investigation 精算调查 1g t 7My  
actuarial principle 精算原则 Ku uiU= (L  
actuarial report 精算师报告  xI#rnx*  
Actuarial Society of Hong Kong 香港精算学会 )Spa F)N8  
actuarial valuation 精算师估值 D^p)`*  
actuary 精算师 *> Be w  
ad referendum agreement 暂定协议;有待覆核的协定 " ;T a8  
ad valorem duty 从价税;按值征税 HFF rS%  
ad valorem duty system 从价税制 BNb_i H  
ad valorem fee 从价费 ;.=0""-IF  
ad valorem tariff 从价关税 2~ETu&R:  
additional allowance 额外免税额 7PUy`H,&  
additional amount for unexpired risk 未过期风险的额外款额 @8aV*zjB  
additional assessable profit 补加应评税利润 7i02M~*uS  
additional assessment 补加评税 08k  
additional commitment 额外承担 ` l'QAIo  
additional commitment vote 额外承担拨款 *A}td8(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U,fPG/9  
additional dependent parent allowance 供养父母额外免税额 vflC{,{=k>  
additional provision 额外拨款 >zw@!1{1  
additional stamp duty 附加印花税 *} Z  
additional tax 补加税罚款;补加税款 w~pe?j_F$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &t_TLV 8T  
adjudged bankrupt 被裁定破产 e}7!A  
adjudicated bankrupt 裁定破产人 dNqj|Vu  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :ec>[N~KG  
adjudication of bankruptcy 裁定破产;宣告破产 O*]}0*CT  
adjudication of insolvency 裁定无力偿还债务 0(Z:QqpU$  
adjusted actual 经调整的实数;调整后的实数 cG@W o8+  
adjusted current assets 经调整的流动资产;调整后的流动资产 kJNg>SN*@#  
adjusted figure 经调整的数字;调整后的数额 ni )G  
adjusted liabilities 经调整的负债;调整后的负债 tux`-F  
adjusted loss 经调整的亏损;调整后的亏损 -{z[.v.p  
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 =JP Y{'VO  
adjusted profit 经调整的利润;调整后的利润 on5\rY<I:@  
adjusted surplus 经调整的盈余额;调整后的盈余额 1~2+w]-kU  
adjusted value 经调整的价值;调整后的价值 P%vouC0W  
adjustment 调整;修订;理算〔保险〕 Zn Rj}y  
adjustment centre 调剂中心 KiE'O{Y  
adjustment lag 调整过程的时间差距;调整时差 >Lo'H}[pF  
adjustment mechanism 调整机制 M)wNu  
adjustment of loss 亏损调整 Rp:I&f$Hk/  
adjustment process 调整过程;调整程序 9U3}_  
adjustment range 调整幅度 K9VP@[zbJ  
administered exchange rate 受管制汇率 UMFM.GI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pa?AKj]  
administration expenses 行政费用 87)/dHc  
administration fee 手续费;行政费 H+gB|  
administration in bankruptcy 破产管理 T-7( 3#&  
administration order 遗产管理令 L >hLYIW  
administrator 管理人;遗产管理人 M\JAB ;A  
administrator of the estate 遗产管理人 7`)RB hGB  
admission of debt 债项承认书 3|)cT1ej  
admission of proof 接纳债权证明 \S?-[v*{  
advance 放贷款项;垫付款项;预支款项;预付款项 fT?m~W^  
advance account 暂支帐目;预付款帐户 6e5A8e8"]  
advance compensation 预付补偿金 w_~tY*IwB  
advance from shareholder 股东垫款 =1)9>=}  
advance pending reimbursement 预支以待日后付还 as y:[r"  
advanced economy 先进经济体系 zA$ f$J7\^  
advancement 预付;预付财产 <1x u&Z7  
advances warrant 垫款令 +R{~%ZTK  
advancing 贷出 .>_%12>  
adverse balance 逆差 opzlh@R 3  
adverse exchange 逆汇 _o+OkvhU  
advertisement addressed to shareholders 在报章刊登的致股东通告 XMxm2-%olP  
advice for collection 托收通知书 W4(  
advice of drawing 提款通知书;汇票通知书 HB.:/ 5\  
advice of payment 付款通知 -sDl[  
Advisory Committee [Securities and Futures Commission] gdyWuOxa|  
谘询委员会〔证券及期货事务监察委员会〕 Zm6jF  
Advisory Committee on Diversification 经济多元化谘询委员会 'r-B%D=  
affidavit 誓章;遗产申报誓章 rF{,]U9`  
affidavit of no receipt 述明无收款的誓章 auY?Cj'"fs  
affiliate 联号;联营公司;附属公司 Klu0m~X@  
affiliated company 附属公司;联号;联营公司 I?\P^f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 sdd%u~4,X  
affordability 负担能力 z`u$C+Ov  
African Development Bank [AfDB] 非洲开发银行 h+YPyeAs  
after-acquired property 事后取得的财产 !g|[A7<|  
after-hours dealing 市后交易 '*&V7:  
after-tax profit 税后盈利;税后利润;税后溢利 wLE|J9t%Ea  
agency agreement 代理协议 W>b\O">  
agency expenses 代理机构的开支 v=&xiwz}  
agency fee 代理费 _ KyhX|  
Agency Law 《代理法》 Ar_Yl|a  
agent 代理人;承销人 W%9~'pXgB  
agent of company 公司代理人 )lUocm  
agent's fee 代理人费;经纪费 @|OGxQoC  
aggregate 总计;总数;总体数字 ! 8Ro5),  
aggregate amount 总款额;总额 q 4Ok$~"I  
aggregate assets and liabilities 总体资产与负债 "s`#` '  
aggregate at constant price 按固定价格计算的总体数字 *kj+6`:CPs  
aggregate demand 总需求 N?A}WW#  
aggregate gross position 总持仓量 K,P`V &m?  
aggregate limit 总限额 C&EA@U5X^  
aggregate of salaries tax 合计薪俸税 AnZy o a  
aggregate performance 总体表现;总体业绩 ~~p)_  
aggregate supply 总体供应 }<'ki ;  
aggregate surplus 总盈余 tv]9n8v  
aggregate total 整体总额 N];K  
aggregate value 总值;合计价值 p"*xye x  
aggregated basis 合计基准 8`I,KkWg   
aggregated net chargeable income 合计应课税入息实额 *W 04$N  
aggregation 合并计算;合计;总和 DD>n-8M@>  
aggregation of incomes of husband and wife 夫妇入息合并计算 .H&XP W  
aggregation of property 财产的总和 Dv^M/z2&[  
agio 差价;贴水 k@>(sXs  
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》 lx ~C{tl2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ys7 Tq+  
《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》 y^ st T^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K&-u W_0  
《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~9![s!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w`=XoYQl~*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #??[;xjs!  
agreement for a settlement 授产协议 yU~w Zjw  
agreement for assignment 转让协议 H>-{.E1bG  
agreement for sale 售卖协议;买卖协议 eG.s|0`  
agreement for sale and purchase 买卖协议 Y|KT3  
agreement for the payment of interest 支付利息协议 Wk }}f|O0  
agreement for the repayment of money 还款协议 ezm*9Jc~p  
agreement of reinsurance 再保险协议 ZlcEeG  
Agricultural Bank of China 中国农业银行 dtV7YPz4+  
air passenger departure tax 飞机乘客离境税 oGt2n:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g<8Oezi 65  
airport tax 机场税 2';{o=TXV  
alcohol duty 酒精税 >I+p;V$@  
alienation 让与;让渡;转让 ]x'd0GH"]  
alimony 生活费;赡养费 Jr(Z Ym'  
All Ordinaries Index [AOI] 所有普通股指数 @v\8+0  
all risks 全险;综合险 ArT@BqWd  
All Sales Record for Stock Market 《股票市场成交报告》 .rlLt5b%  
Allied Capital Resources Limited 新联财务有限公司 a`U/|[JM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }/L#<n`Z  
allocation letter 拨款信件 *A0d0M]cg  
allocation of fund 分配款项;预留款项 R|*Eg,1g -  
allocation of profit 利润分配;溢利分配 vnlHUQLO  
allocation warrant 拨款令 t7e7q"+/  
allotment 分配;配股 S.U#lAn(  
allotment notice 股份配售通知;配股通知 idjk uB(6  
allotment of shares 股份分配 &IG*;$c!  
allowable 可获宽免;免税的 ,OMdLXr  
allowable business loss 可扣除的营业亏损 ?MSV3uODb  
allowable expenses 可扣税的支出 Jgq#m~M6  
allowance 免税额;津贴;备抵;准备金 1T4#+kW&  
allowance for debts 债项的免税额 >``  
allowance for depreciation by wear and tear 耗损折旧免税额 [[ll4|  
allowance for funeral expenses 殡殓费的免税额 TFXKCl  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 TCkMJs?  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dh68=F0  
allowance to debtor 给债务人的津贴 J7kqyo"  
alteration of capital 资本更改 F84<='K  
alternate trustee 候补受托人 tU.~7f#+A  
amalgamation 合并 .kfx\,lgm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fc^!="H  
ambit of charges 征税范围;收费范围 "z*?#&?,  
amended valuation 经修订的估值 8 9maN  
American Commodities Exchange 美国商品交易所 !&{"tL@.  
American Express Bank Limited 美国运通银行 wF*9%K'E  
American Stock Exchange 美国证券交易所 "9NWsy}<c  
amortization 摊销 K}Q:L(SSr\  
amount due from banks 存放银行同业的款项 v&sl_w/tn  
amount due from banks abroad 存放海外银行同业的款项 #9HX"<5  
amount due from holding companies 控股公司欠款 M>{*PHze0  
amount due from local banks 存放本港银行同业的款项 bUuQ"!>ppu  
amount due to banks 银行同业的存款 xi)$t#K"  
amount due to banks abroad 海外银行同业的存款 n8z++ T&  
amount due to holding companies 控股公司存款 2r@9|}La  
amount due to local banks 本港银行同业的存款 sy(.p^Z  
amount due to outport banks 外埠银行同业的存款 /1xBZf rN  
amount for note issue 发行纸币的款额 A(n3<(O/{Z  
amount of bond 担保契据的款额 qsYg%Z  
amount of consideration 代价款额 Wo5%@C#M  
amount of contribution 供款数额 H=mFc@fh  
amount of indebtedness 负债款额 wVF qkJ  
amount of principal of the loan 贷款本金额 LMLrH.  
amount of rates chargeable 应征差饷数额 1c*;Lr.K  
amount of share capital 股本额 zNg[%{mz  
amount of sums assured 承保款额 ~,x4cOdR#  
amount of variation 变动幅度 okO\A^F  
amount of vote 拨款数额 ]\/"-Y#4Q  
amount payable 应付款额 3sl6$NKo  
amount receivable 应收款额 \GZ|fmYn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \0FwxsL  
analysis 分析 8zho\'  
ancillary risk 附属风险 mp*?GeV?M  
annual account 周年帐目;周年帐目报表;年度决算;年结 O;0VKNn['  
annual accounting date 年结日期 jcRe),  
annual allowance 每年免税额;年积金;年度津贴;年津 @qB>qD~WsD  
annual balance 年度余额 G(bl)p^  
annual disposable income 每年可动用收入 w,OPM}) il  
annual estimates 周年预算 PlwM3lrj  
annual fee 年费 $dsLU5]1o  
annual general meeting 周年大会 #6C<P!]V  
annual growth rate 年增率;每年增长率 I [n|#N  
annual long-term supplement 长期个案每年补助金 #w si><7   
annual pensionable emolument 可供计算退休金的年薪 ^Iqu^n?2.  
annual report 年报 equi26jhr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y=AF EP  
annual return 周年报表;周年申报表;每年报税表格 ^E".`~R  
Annual Return Rules 《周年报表规则》 rkz84wDx  
annual review of consumer prices 每年消费物价回顾 S.pXo'}  
annual roll-forward basis 逐年延展方式 }-Jo9dNs  
annual salary 年薪 B) dG:~  
annual statement 年度报表;年度决算表 0#~k)>(7lR  
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 h\+8eeIl  
annuitant 年金受益人 Y3SV6""y/  
annuity 年金 28 zZ3|Z3  
annuity contract 年金合约 #];ulDq  
annuity on human life 人寿年金 A f}o/g  
antecedent debt 先前的债项 ^4et; F%  
ante-dated cheque 倒填日期支票 ]&tcocq  
anticipated expenditure 预期开支 $"?$r  
anticipated net profit 预期纯利 (U\D7ItMG  
anticipated revenue 预期收入 moZeP#Q%  
anti-inflation measure 反通货膨胀措施 pdjRakN  
anti-inflationary stance 反通货膨胀立场 Y&bO[(>1  
apparent deficit 表面赤字 (B03f$8}*_  
apparent financial solvency 表面偿债能力 E H|L1g  
apparent partner 表面合伙人 s}bLA>~Ta  
application for personal assessment 个人入息课税申请书 $"MGu^0;1  
application of fund 资金应用 QvJ29  
application to release as liquidator and to destruct the books of accounts and documents xE!b)@>S  
申请免除清盘人职务及毁灭帐簿与文件 (i1p6  
appointed actuary 委任精算师 SH O&:2  
appointed auditor 委任核数师;委任审计师 ~(:0&w%e  
appointed trustee 委任的受托人 ,R=$ qi|  
appointer 委任人 N1" bH~  
apportioned pro rata 按比例分摊 /[n]t  
apportionment 分配;分摊 FU;a { irB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "Jdi>{o8  
apportionment formula 分摊方程式 o'8%5 M@  
apportionment of estate duty 遗产税的分摊 }rF4M1+B\  
appraisal 估价;评估 TV`sqKW  
appreciable growth 可观增长 ^oNcZK>  
appreciable impact 显着影响 Fl}!3k>c  
appreciable increase 可观增长 i`?yi-R&  
appreciation 增值;升值 \[%_ :9eq  
appreciation against other currencies 相对其他货币升值 RMdU1@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j]aIJbi  
appreciation tax 增值税 9WV8ZP  
appropriation 拨款;拨用;拨付 PH'n`D #  
appropriation account 拨款帐目 XV,ce~ro[  
Appropriation Bill 拨款法案 4 []!Km  
appropriation-in-aid system 补助拨款办法 A=70UL  
approved assets 核准资产 *^CN2tm  
approved basket stock 认可一篮子证券 pimI)1 !$'  
approved budget 核准预算 MPF({Pnx7  
approved charitable donation 认可慈善捐款 8<@X=Z  
approved charitable institution 认可慈善机构 qxYCT$1  
approved currency 核准货币;认可货币 md|I?vk  
approved estimates 核准预算 }vg|05L  
approved estimates of expenditure 核准开支预算 EYi{~  
approved overseas insurer 核准海外保险人 </R@)_'  
approved overseas trust company 核准海外信托公司 A$L:,b(  
approved pooled investment fund 核准汇集投资基金 \tCK7sBn  
approved provident fund scheme 认可公积金计划 RJ{J~-q{  
approved provision 核准拨款 F*-'8~T  
approved redeemable share 核准可赎回股份 GB,ub*|  
approved regional stock 认可地区性证券 !(3[z>  
approved retirement scheme 认可退休金计划 rje;Bf  
approved subordinated loan 核准附属贷款 lA`-"  
arbitrage 套戥;套汇;套利 dTte4lh  
arbitrageur 套戥者;套汇者 =5uhIU0O  
arbitrary amount 临时款项 *xpPD\{k  
arrangement 措施;安排;协定 yh).1Q-D  
arrears 欠款 nP|ah~ q  
arrears of pay 欠付薪酬 ngk:q5Tp  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^ (J%)&_\3  
articles of association 组织章程;组织细则;组织章程细则 Nz%pl!  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 jHObWUX  
ascertainment of profit 确定利润 B[2t.d;h  
"Asia Clear" “亚洲结算系统” N x^JC_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E,ooD3$h  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i+lq:St  
Asian Development Fund [ADF] 亚洲发展基金 ;ZkY[5  
Asian dollar bond 亚洲美元债券 [jEA|rd~}  
Asian dollar market 亚洲美元市场 qLw^Qxo  
Asian dollar rate 亚洲美元利率 -iFFXESVX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p0}Yo8?OW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o ,xy'  
asked price 沽盘;喊价;索价;卖方报价 ZVit] 3hd  
assessable income 应评税入息 ~{N#JOY}Z  
assessable loss 应评税亏损 h]IoH0/  
assessable profit 应评税利润 U.ZA%De  
assessable value 应评税值 JV+Uy$P!  
assessed profit 估定利润 ;Rm';IW$  
assessed value 经评估价值 v "[<pFj^  
assessment 评税;评定;估价;评税单 aJc>"#+ o  
assessment number 评税编号;估价编号 :_+U[k(#  
assessment of additional tax 补加税评税 >y!O_@>z  
assessment of performance 业绩评估;实绩评价 6F%6]n  
Assessor 评税主任 $"#M:V @  
asset price bubbles 资产价格泡沫 $XKUw"%  
asset-backed securities 具资产保证的证券 ^PMA"!n8  
assets accretion 资产增值 &v9"lR=_k  
assets and liabilities 资产与负债 C;9P6^Oz  
assets betterment statement 资产递增表;资产改进表 _T=";NSa  
assets lending 实物放款;有抵押贷款 `wSoa#U"@  
assets of the company passing on the death 死者去世时转移的公司资产 ^E%NYq_2l<  
assets pledged as security for liabilities 用作负债抵押的资产 mM_gOd  
assets portfolio 资产投资组合 H)y_[:[  
assets price 资产价格 S'>KGdF  
assets quality 资产质素 %O{FZgi%wA  
assets realization 资产变现 uVXn/B  
assets refinancing arrangement 资产再集资安排 vY[ u;VU  
assets securitization 资产证券化 u/N_62sk5  
assets situated outside Hong Kong 在香港以外地方的资产 dN){w _  
assets stripping 削减资产;拆卖资产 CurU6x1  
assets value 资产值 ?Qts2kae#  
assignee 承让人 W!TT fj   
assignment 转让;转让书;转让契 h645;sb0  
assignment of interest 权益转让 L$jii  
assignment of letters patent and trade mark 专利证书及商标转让 `];ne]xM  
assignment of property 物业转让;物业转让书 Ad -_=a%  
assignment right 转让权 !L_xcov!Y  
assignor 转让人 [G[{?{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 BL%&n*&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 715J1~aRNr  
associate member 附属会员 |@?='E?h  
associated body corporate 相联法人团体 ur]WNk8bN  
associated company 相联公司;联属公司 UY:Be8C A  
associated corporation 相联法团 WJ 'lYl0+7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]]5(:>l  
公认会计师公会〔英国〕 TBHd)BhI.  
Association of Futures Exchange Brokers 香港期货经纪协会 0 eOdE+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ")fgQ3XZ  
association of underwriters 承保人组织 K5(T7S  
assumption of control 接管 x26 sH5  
assurance 担保;保险;转易;转易书 HhzPKd  
assurance of interest 权益的转易 <&4~Z! O  
at 19XX price 按一九XX年价格计算 3[~LmA  
at a discount 按赔价计算;按贴水价格计算;打折扣 h[ C XH"  
at a premium 按溢价计算;按升水价格计算 Aiqb*v$  
at call 通知付款;按通知 M2.*]AL  
at constant market price 按固定市价计算 6O@Lx ]t  
at constant price 按固定价格计算 l 5f'R  
at cost 按成本计算 48!F!v,j)x  
at current market price 按当时市价计算;按现时市价计算 ]!@!qp@  
at current price 按当时价格计算;按现时价格计算 J.0&gP V  
at factor cost 按要素成本计算;按生产要素成本计算 A~L Ti  
at money-of-the-day price 按付款当日价格计算 6\)u\m`7-l  
at or better 按指定或较佳价位〔买卖指令〕 LD,T$"  
at par 按面值计算;平价 E,4*a5Fi  
at sight 见票即付 }E)t,T>  
at the close 按收市盘 s2nZW pIy  
at the opening 按开市盘 eE{ 2{C  
attestation 见证;见证条款 Y2+YmP*z`  
at-the-money option 平价期权 va.Ve# N  
attorney 受权人;受托代表人 )P.,h&h/  
attornment 新拥有人承认书 [c99m:*+  
attributable profit 可归属利润 e JEcLK3u  
attributable share value 可归属股份价值 rj<-sfs  
Auckland Stock Exchange 奥克兰证券交易所 >waA\C}  
auction 拍卖 _G)x\K]N  
auctioneer 拍卖商 ?1X7jn`,+  
audit 审计;核数 Wx8;+!2Q/  
Audit Commission 审计署 BJsN~` =r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t4-0mNBZt$  
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〕 fY|vq amA;  
audit review 帐目审查 ~\c  j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pFwe&_u]  
audited account 审计帐目;经审计的帐目 pf3-  
audited annual account 经审计的周年帐目  ww\2  
audited balance sheet 经审计的资产负债表 c>C!vAg  
auditor 核数师;核数主任;审计师 O@rZ ^Aa  
auditor's certificate 核数师证明书;审计师证明书 \<b42\a}  
auditor's report 核数师报告;审计师报告 dBW4%Zh  
Aussie bond 澳元债券 4_4|2L3  
austerity budget 紧缩预算 G2J4N2hu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FWS!b!#,N  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ej`G(  
Australian Dollar [AUD] 澳元 RLDu5  
Australian Options Market 澳大利亚期权市场 t1aKq)?  
Australian Securities Commission 澳洲证券事务监察委员会 ay=f1<a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AgdU@&^  
Australian Stock Exchange 澳大利亚证券交易所 ulk yP  
Austrian Schilling [ATS] 奥地利先令 o* QZf *M  
authentication 认证;鉴证 g;y*F;0@  
authority to purchase 委托购买证;委购书 &hzr(v~;  
authorization 认可;核准;授权;授权书 "3?:,$*  
authorization by direction 指示授权 C,{ Ekbg  
authorization by instruction 指令授权 )/{~&L U  
authorization by warrant 令状授权 A{52T]9X  
authorization of unit trust 单位信托的认可 9O:-q[K**  
authorized agent 指定代理人 @ t8{pb;v  
authorized capital 法定资本 SN#N$] y5s  
authorized clerk 出市员 \(1WLP$2U  
authorized dealer 认可交易商 cty  
authorized financial institution 认可财务机构 dwm>! h  
authorized fund 认可基金 x2g=%K=  
authorized fund house 获授权的基金公司;认可基金公司 NbUibxJ  
authorized institution 认可机构 eZ(o_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {.UK{nA?sm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;S+"z;$m  
authorized insurer 获授权保险人;获认可承保人 m9aP]I3g]\  
authorized investment 特准投资项目 .r-kH&)"GU  
authorized person 获授权人 }cg 1CT5  
authorized representative 获授权代表 Zb~G&. 2g  
authorized share capital 法定股本 Zg >!5{T  
automated quotation system 自动报价系统 g^:7mG6C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Zor Q2>  
自动交易系统〔香港期货交易所有限公司〕 vu/P"?F  
automatic adjustment mechanism 自动调整机制 LeMo")dk\  
automatic adjustment system 自动调整系统 jL~. =QD  
Automatic Clearing House 自动票据交换所 8;Df/ %  
automatic exchange rates accumulation system 自动化汇率累集系统 bj 0-72V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 W-vEh  
automatic teller machine [ATM] 自动柜员机 X""}]@B9z  
autopay 自动转帐 6^nxw>-   
available assets 可用资产 4eS(dPI0  
available fiscal reserve 现存财政储备 L4Si0 K  
available profit 可用利润 |C\XU5}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 QWK\6  
average 平均;平均数;海损 }h\]0'S~J~  
average basic salary 平均基本薪金 L$f:D2Ei  
average consumer expenditure 平均消费开支;一般消费开支 rE.z.r"O  
average cost 平均成本 2iWxx:e  
average cost of land production 增辟土地平均成本 g0RfvR  
average daily turnover 平均每日成交额 `V Rt{p  
average daily wage rate 平均每日工资率 H=_k|#/  
average expenditure pattern 平均开支模式 Bj\oo+L/  
average growth rate 平均增长率 /f,*|  
average net fixed assets 固定资产平均净值 qBWt(jY  
average of relatives 相对价格平均数 ;<|m0>X  
average price 平均价格 /k^O1+]H  
average propensity to consume 平均消费倾向;一般消费倾向 Y; q['h  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $C6O<A  
average rate 平均率 ,wk %)^  
average revenue 平均收入;平均收益 >2< Jb!f&  
average stock 平均库存;平均存货 0bR})}a+Yg  
average yearly rent 平均年租 \H.1I=<  
avoidance of double taxation 避免双重课税 c(!{_+q"  
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 U~{sJwB  
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