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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: wr5v-_7r,  
A share A股;甲类股份 7]9,J(:Ed  
abatement of tax 减税;减扣免税额 c8T| o=`k6  
ABN AMRO Bank N.V. 荷兰银行 }[R-)M  
above-the-line expenditure 线上项目支出;经常预算支出 &%%ix#iF  
above-the-line receipt 线上项目收入;经常预算收入 5YneoM]Q  
ABSA Asia Limited 南非联合亚洲有限公司 H'JU5nE  
absolute change 绝对数值变更 PW82 Vp.  
absolute expenditure 实际开支 Au6Y]  
absolute guideline figure 绝对准则数字 .)SR3?   
absolute interest 绝对权益 CW2)1%1iz  
absolute order of discharge 绝对破产解除令 =t`cHs29  
absolute profit margin 绝对利润幅度 }*C*!?pcd  
absolute value 实值;绝对值 3I(;c ,S  
absolutely vested interest 绝对既得权益 " :f]egq -  
absorbed cost 已吸收成本;已分摊成本 S+#|j  
absorption 吸收;分摊;合并 fY6~Z BvK  
absorption rate 吸收率;摊配率;分摊率 0?}n(f!S  
ACB Finance Limited 亚洲商业财务有限公司 &36SX<vZ  
acceptable form of reciprocity 合理的互惠条件 KK6n"&TVa  
acceptable rate 适当利率;适当汇率 B%tWi  
acceptance agreement 承兑协议 i4]oE&G  
acceptance for honour 参加承兑 j8nkNE]&   
acceptor 承兑人;接受人;受票人 r?IBmatK/  
acceptor for honour 参加承兑人 0zE@?.  
accident insurance 意外保险 k(M:#oA!  
Accident Insurance Association of Hong Kong 香港意外保险公会 [Ky3WppR  
accident insurance scheme 意外保险计划 x FWhr#5,  
accident year basis 意外年度基准 bAbR0)  
accommodation 通融;贷款 ,ryL( "G  
accommodation bill 通融票据;空头票据 R1D ;  
accommodation party 汇票代发人 u`&lTJgF/O  
account balance 帐户余额;帐户结余 #y[U2s Se  
account book 帐簿 YM};85K  
account collected in advance 预收款项 u88wSe<\X  
account current book 往来帐簿 !?v_.  
account of after-acquired property 事后取得的财产报告 !LzA  
account of defaulter 拖欠帐目 G[`1Yw$  
account payable 应付帐款 z:@:B:E  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {}$Zff   
account receivable 应收帐款 L7d1)mV  
account receivable report 应收帐款报表 0{g*\W*+~  
account statement 结单;帐单;会计财务报表 |Fi5/$S.  
account title 帐户名称;会计科目 TL)*onA9  
accountant's report 会计师报告 (0B?OkQ  
Accountant's Report Rules 会计师报告规则 g `%in  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cPD_=.&  
Accounting Arrangements 《会计安排》 &w#!   
accounting basis 会计基础 I/%v`[  
accounting by Official Receiver 破产管理署署长呈交的帐目  ?C#E_  
Accounting Circular 《会计通告》 y)U ?.@  
accounting class 会计类别 o8Gygi5  
accounting date 记帐日期;会计结算日期 Dnl<w<}ZU:  
accounting for money 款项核算 Xl$, f`f~  
Accounting Officer 会计主任 8;V9%h`P>  
accounting period 会计报告期;会计期 wD=]U@t`,  
accounting policy 会计政策;会计方针 YZj*F-}  
accounting practice 会计惯例 NC#F:M;b  
accounting principle 会计准则 s2#Ia>5!  
accounting record 会计记录 i'7+ ?YL  
accounting report 会计报告 |1RVm?~i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LP=j/qf|  
Accounting Society of China 中国会计学会 d 8DU[p  
accounting statement 会计报表 ](A2,F 9(U  
accounting system 会计制度;会计系统 Y}1c>5{bE  
accounting transaction 会计事项;帐务交易 ;4[[T%&v  
accounting treatment 会计处理 'gvR?[!t  
accounting year 会计年度 o87kF!x  
accretion 增值;添加 SkE<V0  
accrual 应计项目;应累算数目 ;Mup@)!j  
accrual basis 应计制;权责发生制 #3QPcoxa  
accrual basis accounting 应计制会计;权责发生制会计 b7Jxv7$e  
accrue 应累算;应计 iN[x *A|h  
accrued benefit 应累算利益 =9X1+x  
accrued charges 应计费用 68Gywk3]=u  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q-n8~Ey1a  
accrued expenses 应累算费用 ;~EQS.Qp  
accrued interest payable 应付利息;应计未付利息 5$: toL  
accrued interest receivable 应收利息;应计未收利息 EU%,tp   
accrued right 累算权益 ^>?=L\[  
accruing profit 应累算的利润 BG+i tyH  
accumulated fiscal reserve 累积财政储备 $2Whb!7Z(  
accumulated profit 累积利润;滚存溢利 4P&2Z0  
accumulated reserve 累积储备 \3$!)z  
accumulation of surplus income 累积收益盈余 u3C_Xz  
acquired assets 既得资产 RqtBz3v  
acquisition 收购;购置;取得 U}RBgPX!  
acquisition cost 购置成本 UowvkVa  
acquisition expenses 购置费用 %bAQ>E2;m  
acquisition of 100% interest 收购全部股权 + cfEyiub  
acquisition of control 取得控制权 eF,F<IJT{  
acquisition of fixed assets 购置固定资产 MLu!8dgI  
acquisition of shell “买壳” W<r<K=`5P  
acquisition price 收购价 >ESVHPj]  
act of God 天灾 IWQ0I&tzdx  
acting partner 执事合伙人 k*\Bl4g  
active market 买卖活跃的市场;交投畅旺的市场;旺市 (4T0U5jgT  
active partner 积极参与的合伙人 m$fEk,d  
active trading 交投活跃 (-21h0N[V  
actual circulation 实际流通 C/!.VMl^  
actual cost 实际成本 4|=>gdW)KN  
actual expenditure 实际开支;实际支出 ?vFy3  
actual income 实际入息;实际收入;实际收益 9%"7~YCDas  
actual market 现货市场 U`%t&7)  
actual price 现货价;实际价格 LE\=Y;%  
actual profit 实际利润 ->8Kd1^F  
actual quotation 实盘;实际价位;实际报价 "XR=P> xk  
actual year basis 按实际年度计算 wlT8|  
actuals 实货 STp9Gh-  
actuarial investigation 精算调查 L~Gr,i  
actuarial principle 精算原则 vR!+ 8sy$  
actuarial report 精算师报告 QQM:[1;RT  
Actuarial Society of Hong Kong 香港精算学会 m&:&z7^p  
actuarial valuation 精算师估值 zj1~[$  (  
actuary 精算师 mGjB{Q+  
ad referendum agreement 暂定协议;有待覆核的协定 tWIs |n  
ad valorem duty 从价税;按值征税 9 {&g.+  
ad valorem duty system 从价税制 0O9b 7F  
ad valorem fee 从价费 C#kE{Qw10r  
ad valorem tariff 从价关税 ^#Ha H  
additional allowance 额外免税额 >>y`ap2%V  
additional amount for unexpired risk 未过期风险的额外款额 H<(F$7Q!\  
additional assessable profit 补加应评税利润 68Fl/   
additional assessment 补加评税 j uA@"SG  
additional commitment 额外承担 2 DQVl  
additional commitment vote 额外承担拨款 c ZYy+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \Ii{sn9  
additional dependent parent allowance 供养父母额外免税额 n#lbfN 4  
additional provision 额外拨款 9D T<  
additional stamp duty 附加印花税 @C)s4{V  
additional tax 补加税罚款;补加税款 jE\ G_>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Alxf;[s  
adjudged bankrupt 被裁定破产 BNfj0e5b  
adjudicated bankrupt 裁定破产人 )`DVPudiy  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 HwUaaK   
adjudication of bankruptcy 裁定破产;宣告破产 ?woL17Gt  
adjudication of insolvency 裁定无力偿还债务 ppyy0E^M  
adjusted actual 经调整的实数;调整后的实数 ^M'(/O1  
adjusted current assets 经调整的流动资产;调整后的流动资产 S6<o?X9,I  
adjusted figure 经调整的数字;调整后的数额 ]pn U"  
adjusted liabilities 经调整的负债;调整后的负债 |U%NPw5  
adjusted loss 经调整的亏损;调整后的亏损 x>yqEdR=o  
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 x+X@&S  
adjusted profit 经调整的利润;调整后的利润 r#sg5aS7O|  
adjusted surplus 经调整的盈余额;调整后的盈余额 cx\E40WD  
adjusted value 经调整的价值;调整后的价值 q Gk.7wf%  
adjustment 调整;修订;理算〔保险〕 nTeA=0 4  
adjustment centre 调剂中心 @d WA1tM  
adjustment lag 调整过程的时间差距;调整时差 l<v{8:,e#  
adjustment mechanism 调整机制 :_8K8Sa  
adjustment of loss 亏损调整 g3:@90Ba  
adjustment process 调整过程;调整程序 ZcN0:xU  
adjustment range 调整幅度 |+Y-i4t  
administered exchange rate 受管制汇率 _:r8UVAT.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kE&R;T`Gb%  
administration expenses 行政费用 ;_,jy7lf  
administration fee 手续费;行政费 7Qd4L.  
administration in bankruptcy 破产管理  JW D`}  
administration order 遗产管理令 y%TqH\RKv  
administrator 管理人;遗产管理人 kR<sSLEb  
administrator of the estate 遗产管理人 f 2WVg;Z  
admission of debt 债项承认书 aTvyz r1  
admission of proof 接纳债权证明 h/Mt<5  
advance 放贷款项;垫付款项;预支款项;预付款项 TO6F  
advance account 暂支帐目;预付款帐户 =XfvPBA  
advance compensation 预付补偿金 o?baiOkH  
advance from shareholder 股东垫款 \.i7( J]  
advance pending reimbursement 预支以待日后付还 '12m4quO  
advanced economy 先进经济体系 q8{Bx03m6  
advancement 预付;预付财产 j1_>>xB  
advances warrant 垫款令 ,} t%7I  
advancing 贷出 .I`>F/Sjr  
adverse balance 逆差 O*u   
adverse exchange 逆汇 E{,Wp U  
advertisement addressed to shareholders 在报章刊登的致股东通告 2*cNd}qr  
advice for collection 托收通知书 >ywl()4O  
advice of drawing 提款通知书;汇票通知书 q[U pP`Z%  
advice of payment 付款通知 vMzL+D2)  
Advisory Committee [Securities and Futures Commission] V IzIl\<aM  
谘询委员会〔证券及期货事务监察委员会〕 C*YQ{Mz(f  
Advisory Committee on Diversification 经济多元化谘询委员会 T"g_a|7Tj  
affidavit 誓章;遗产申报誓章 +6WjOcu  
affidavit of no receipt 述明无收款的誓章 dn h qg3Y  
affiliate 联号;联营公司;附属公司 .\b.l@O<Z  
affiliated company 附属公司;联号;联营公司 NS[Z@@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7!M; ?Y  
affordability 负担能力 gq('8*S  
African Development Bank [AfDB] 非洲开发银行 $<-a>~^Tp  
after-acquired property 事后取得的财产 OLG)D#m(4/  
after-hours dealing 市后交易 b 8@}Jv  
after-tax profit 税后盈利;税后利润;税后溢利 i+`8$uz  
agency agreement 代理协议 ,a5q62)q  
agency expenses 代理机构的开支 nAP*w6m0j  
agency fee 代理费 K_M Ed1l  
Agency Law 《代理法》 [vu;B4^"  
agent 代理人;承销人 {QEvc  
agent of company 公司代理人 |j+JLB  
agent's fee 代理人费;经纪费 !zK"y[V  
aggregate 总计;总数;总体数字 E2zL-ft.  
aggregate amount 总款额;总额 4rhHvp  
aggregate assets and liabilities 总体资产与负债 ) gl{ x  
aggregate at constant price 按固定价格计算的总体数字 ug%7}&  
aggregate demand 总需求 t]B`>SL3W  
aggregate gross position 总持仓量 EZj rX>"#  
aggregate limit 总限额 6nA9r5Ghv  
aggregate of salaries tax 合计薪俸税 o "r  
aggregate performance 总体表现;总体业绩 3cJ'tRsp<  
aggregate supply 总体供应 #?Ix6 {R  
aggregate surplus 总盈余 y>C !cYB  
aggregate total 整体总额 Y~Uf2(7b5  
aggregate value 总值;合计价值 / B!j`UK  
aggregated basis 合计基准 $?ss5: S  
aggregated net chargeable income 合计应课税入息实额 ?8753{wk  
aggregation 合并计算;合计;总和 R*6TS"aL  
aggregation of incomes of husband and wife 夫妇入息合并计算 / :$WOQ  
aggregation of property 财产的总和 x1~AY/)v  
agio 差价;贴水 gYt=_+-  
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》 V dJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ktk?(49  
《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》 'A[PUSEE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +P))*0(c_  
《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-'uE)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4l0>['K&{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W(62.3d~}?  
agreement for a settlement 授产协议 -']Idn6  
agreement for assignment 转让协议 !~zn*Hm  
agreement for sale 售卖协议;买卖协议 O C;~ H{  
agreement for sale and purchase 买卖协议 92j[b_P  
agreement for the payment of interest 支付利息协议 (%6fZ  
agreement for the repayment of money 还款协议 O}C*weU  
agreement of reinsurance 再保险协议 y_: {p5u  
Agricultural Bank of China 中国农业银行 tO&n$$  
air passenger departure tax 飞机乘客离境税 ^4IJL",  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I!!cA?W  
airport tax 机场税 WReHep  
alcohol duty 酒精税 @CM5e!  
alienation 让与;让渡;转让 0s8fF"$  
alimony 生活费;赡养费 5Y;&L!T  
All Ordinaries Index [AOI] 所有普通股指数 /\e_B6pF<  
all risks 全险;综合险 7oC8I D  
All Sales Record for Stock Market 《股票市场成交报告》 SEnr"}  
Allied Capital Resources Limited 新联财务有限公司 PC5$TJnj3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e=##X}4zZ  
allocation letter 拨款信件 $$$[Vn_H<  
allocation of fund 分配款项;预留款项 kP5I+ B  
allocation of profit 利润分配;溢利分配 "uplk8iCJ  
allocation warrant 拨款令 _o w7E\70  
allotment 分配;配股 \Ec*Gq?.  
allotment notice 股份配售通知;配股通知 n:a~=^IV  
allotment of shares 股份分配 -V2f.QE%  
allowable 可获宽免;免税的 bRggt6$z  
allowable business loss 可扣除的营业亏损 WXo bh  
allowable expenses 可扣税的支出 5ms]Wbh)  
allowance 免税额;津贴;备抵;准备金 +L=Xc^  
allowance for debts 债项的免税额 44 8%yP  
allowance for depreciation by wear and tear 耗损折旧免税额 \hBzQ%0  
allowance for funeral expenses 殡殓费的免税额 y.( <  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 SDbkPx  
allowance for repairs and outgoings 修葺及支出方面的免税额 me@`;Q3  
allowance to debtor 给债务人的津贴 uNEl]Q]<e]  
alteration of capital 资本更改 mY=sh{ir  
alternate trustee 候补受托人 *|q{(KX  
amalgamation 合并 UOj*Gt&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j0LZ )V  
ambit of charges 征税范围;收费范围 |)d%3s\  
amended valuation 经修订的估值 pcIS}+L  
American Commodities Exchange 美国商品交易所 2asRJ97qES  
American Express Bank Limited 美国运通银行 tW!*W?  
American Stock Exchange 美国证券交易所 ?}KD<R  
amortization 摊销 \>9^(N  
amount due from banks 存放银行同业的款项 W$7H "tg  
amount due from banks abroad 存放海外银行同业的款项 g3Q;]8Y&  
amount due from holding companies 控股公司欠款 y<HNAG j  
amount due from local banks 存放本港银行同业的款项 o;DK]o>kH  
amount due to banks 银行同业的存款 By9CliOy:  
amount due to banks abroad 海外银行同业的存款  +mft  
amount due to holding companies 控股公司存款 q`8 5-  
amount due to local banks 本港银行同业的存款 HP7~Zn)c  
amount due to outport banks 外埠银行同业的存款 0`V=x+*,  
amount for note issue 发行纸币的款额 ,yp#!gE~  
amount of bond 担保契据的款额 @8w[Zo~  
amount of consideration 代价款额 'pUJREb  
amount of contribution 供款数额 8 mOGEx  
amount of indebtedness 负债款额 o/&K>]8M  
amount of principal of the loan 贷款本金额 gKQs:25  
amount of rates chargeable 应征差饷数额 Txl|F\nK`  
amount of share capital 股本额 ;Y8>?  
amount of sums assured 承保款额 #I MaN%  
amount of variation 变动幅度 \)6AzCq  
amount of vote 拨款数额 [CI0N I6F  
amount payable 应付款额 tZx}/&m-  
amount receivable 应收款额 /V cbT >=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jza ?DhSAZ  
analysis 分析 p7{H "AC  
ancillary risk 附属风险 )n<p_vz  
annual account 周年帐目;周年帐目报表;年度决算;年结 "\vQVZd-E  
annual accounting date 年结日期 ;,uATd|  
annual allowance 每年免税额;年积金;年度津贴;年津 p,f$9t4  
annual balance 年度余额 !5h8sD;  
annual disposable income 每年可动用收入 d"E3ypPK  
annual estimates 周年预算 _B^X3EOc  
annual fee 年费 -awG1 4%  
annual general meeting 周年大会 pyX:$j2R+%  
annual growth rate 年增率;每年增长率 X. Ur`X  
annual long-term supplement 长期个案每年补助金 LN.*gG l  
annual pensionable emolument 可供计算退休金的年薪 EUh_`R  
annual report 年报 x|AND]^Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .nNZ dta&=  
annual return 周年报表;周年申报表;每年报税表格 MSBrI3MqQ  
Annual Return Rules 《周年报表规则》 mJ(ElDG  
annual review of consumer prices 每年消费物价回顾 3.P7GbN  
annual roll-forward basis 逐年延展方式 Xf"< >M  
annual salary 年薪 O8>&J-+2  
annual statement 年度报表;年度决算表 v>nBdpjXh  
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 rtbV*@Z  
annuitant 年金受益人 2yFT` 5+H4  
annuity 年金 _E8Cvaob  
annuity contract 年金合约 W2v'2qAs  
annuity on human life 人寿年金 Gj%q:[r  
antecedent debt 先前的债项 f.%3G+  
ante-dated cheque 倒填日期支票 8mLW^R:`  
anticipated expenditure 预期开支 UqsOG<L'6  
anticipated net profit 预期纯利 &PApO{#Q  
anticipated revenue 预期收入 ai?N!RX%H  
anti-inflation measure 反通货膨胀措施 +e.w]\}  
anti-inflationary stance 反通货膨胀立场 8QL=%Pv  
apparent deficit 表面赤字 HCkfw+gaV  
apparent financial solvency 表面偿债能力 FG!hb?_1  
apparent partner 表面合伙人 z`$c4p6G6  
application for personal assessment 个人入息课税申请书 #*w)rGkU2  
application of fund 资金应用 NX8hFwR  
application to release as liquidator and to destruct the books of accounts and documents WI*CuJU<zJ  
申请免除清盘人职务及毁灭帐簿与文件 8lDb<i  
appointed actuary 委任精算师 Q}l~n)=  
appointed auditor 委任核数师;委任审计师 g]N'6La  
appointed trustee 委任的受托人 VpB)5>  
appointer 委任人 {_Ll'S  
apportioned pro rata 按比例分摊 f[R~oc5P0  
apportionment 分配;分摊 bWlY Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y-st2r[,  
apportionment formula 分摊方程式 4{vEW(  
apportionment of estate duty 遗产税的分摊 |N)),/R_  
appraisal 估价;评估 z%T|L[(6  
appreciable growth 可观增长 L A A(2  
appreciable impact 显着影响 ]91QZ~4a  
appreciable increase 可观增长 UU[z\^w| E  
appreciation 增值;升值 .p o,.}  
appreciation against other currencies 相对其他货币升值 &Ruq8n<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '/X]96Ci7  
appreciation tax 增值税 !J!&JQ|  
appropriation 拨款;拨用;拨付 v.4G>00^  
appropriation account 拨款帐目 n53c} ^  
Appropriation Bill 拨款法案 /J!:_Nq  
appropriation-in-aid system 补助拨款办法 @x743}Y\  
approved assets 核准资产 nN-S5?X#  
approved basket stock 认可一篮子证券 P zM yUv  
approved budget 核准预算 <HN{.p{  
approved charitable donation 认可慈善捐款 olL? 6)gC  
approved charitable institution 认可慈善机构 RP+)sCh  
approved currency 核准货币;认可货币 Q(q&(/  
approved estimates 核准预算 cPAR.h,b?  
approved estimates of expenditure 核准开支预算 TXyiCS3  
approved overseas insurer 核准海外保险人 Px*<-t|R-  
approved overseas trust company 核准海外信托公司 djw\%00&#  
approved pooled investment fund 核准汇集投资基金 |Ox='.oIb  
approved provident fund scheme 认可公积金计划 xYW &Mfka  
approved provision 核准拨款 Y.tT#J^=  
approved redeemable share 核准可赎回股份 zA.0Sm  
approved regional stock 认可地区性证券 Q[q`)~|  
approved retirement scheme 认可退休金计划 T*=*$%  
approved subordinated loan 核准附属贷款 U1lqg?KO  
arbitrage 套戥;套汇;套利 &dK !+  
arbitrageur 套戥者;套汇者 "dDrw ]P;  
arbitrary amount 临时款项 U~"Y8g#qgy  
arrangement 措施;安排;协定 ,=[% #gS  
arrears 欠款 FY^Nn  
arrears of pay 欠付薪酬 }P{Wk7#Jq  
arrears of revenue 逾期未收税款;逾期未收的帐项 <Q- m &  
articles of association 组织章程;组织细则;组织章程细则 ;y1/b(t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 yf8kBT:&S  
ascertainment of profit 确定利润 "8cI]~ V  
"Asia Clear" “亚洲结算系统” v*dw'i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dkCU U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5E~^-wX  
Asian Development Fund [ADF] 亚洲发展基金 <LXx_{=:  
Asian dollar bond 亚洲美元债券 xh9$ZavB*  
Asian dollar market 亚洲美元市场 >zL5*:G  
Asian dollar rate 亚洲美元利率 m_Q&zp["  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _!, J iOI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q-_!&kDK"  
asked price 沽盘;喊价;索价;卖方报价 1^= QIX  
assessable income 应评税入息 nu-&vX  
assessable loss 应评税亏损 :E~rve'  
assessable profit 应评税利润 #RU8 yT  
assessable value 应评税值 m~Q24Z]!'&  
assessed profit 估定利润 k1zK3I&c_  
assessed value 经评估价值 5dE=M};v  
assessment 评税;评定;估价;评税单 + Hv'u  
assessment number 评税编号;估价编号 ^i!6z2/  
assessment of additional tax 补加税评税 v0E6i!D/  
assessment of performance 业绩评估;实绩评价 |K-`  
Assessor 评税主任 |vGHhzZ|  
asset price bubbles 资产价格泡沫 y5+%8#3  
asset-backed securities 具资产保证的证券 {Y Y,{H  
assets accretion 资产增值 E0&d*BI2  
assets and liabilities 资产与负债 fbbbTZy  
assets betterment statement 资产递增表;资产改进表 Dat',5  
assets lending 实物放款;有抵押贷款 +0UBP7kn  
assets of the company passing on the death 死者去世时转移的公司资产 9:VUtx#}2  
assets pledged as security for liabilities 用作负债抵押的资产 Bi :!"Nw[X  
assets portfolio 资产投资组合 |}UkVLc_^  
assets price 资产价格 \( #"g  
assets quality 资产质素 >-<iY4|[d  
assets realization 资产变现 ^V96l Kt/  
assets refinancing arrangement 资产再集资安排 j4!O,.!T  
assets securitization 资产证券化 {)!>e  
assets situated outside Hong Kong 在香港以外地方的资产 +FqE fY4j  
assets stripping 削减资产;拆卖资产 FN=WU< 5  
assets value 资产值 $GGaR x  
assignee 承让人 T>L?\-  
assignment 转让;转让书;转让契 lG94^|U  
assignment of interest 权益转让 A( vdlj  
assignment of letters patent and trade mark 专利证书及商标转让 YE{t?Y\5  
assignment of property 物业转让;物业转让书 6b'.WB]-  
assignment right 转让权 PS[ C!s&KE  
assignor 转让人 [x>Ju&))$  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )hj:Xpj9#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E BBd  
associate member 附属会员 4m1r@ $  
associated body corporate 相联法人团体 KAFR.h:p9  
associated company 相联公司;联属公司 ~tW~%]bs2Q  
associated corporation 相联法团 mOn_#2=KF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] OVe0{} j  
公认会计师公会〔英国〕 ja';NIO-  
Association of Futures Exchange Brokers 香港期货经纪协会 B#SVN Lv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (A6~mi r!  
association of underwriters 承保人组织 T:Klr=&V  
assumption of control 接管 %KT}Map  
assurance 担保;保险;转易;转易书 c:9n8skE7  
assurance of interest 权益的转易 Dpw*m.f  
at 19XX price 按一九XX年价格计算 c AEvv[  
at a discount 按赔价计算;按贴水价格计算;打折扣 .\^0RyJE  
at a premium 按溢价计算;按升水价格计算 U{hu7  
at call 通知付款;按通知 ZqVbNIY   
at constant market price 按固定市价计算 31G0 B_T  
at constant price 按固定价格计算 Y6 sX|~Zy  
at cost 按成本计算 p T8?z  
at current market price 按当时市价计算;按现时市价计算 x}?<9(nE c  
at current price 按当时价格计算;按现时价格计算 Wx{E\ l  
at factor cost 按要素成本计算;按生产要素成本计算 ~:bdS 4w  
at money-of-the-day price 按付款当日价格计算 'Uf?-t*LT@  
at or better 按指定或较佳价位〔买卖指令〕 KBN% TqH|  
at par 按面值计算;平价 9T24dofkJ  
at sight 见票即付 sEdz`F  
at the close 按收市盘 vb6EO[e% I  
at the opening 按开市盘 PKSfu++Z  
attestation 见证;见证条款 c8JW]A`9b)  
at-the-money option 平价期权 4Qf sxg  
attorney 受权人;受托代表人 4r1\&sI$~  
attornment 新拥有人承认书 &o;0%QgF  
attributable profit 可归属利润 x I.W-js[  
attributable share value 可归属股份价值 r%ES#\L6+|  
Auckland Stock Exchange 奥克兰证券交易所 @>(KEjQTz  
auction 拍卖 &9#m] Mz  
auctioneer 拍卖商 6- i.*!I 8  
audit 审计;核数 _f^KP@^j  
Audit Commission 审计署 r8Pd}ptPU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _q27 3QG/"  
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〕 !EB<N<P"t  
audit review 帐目审查 ob{'Z]-V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 '|^:,@8P9  
audited account 审计帐目;经审计的帐目 PWpt\g  
audited annual account 经审计的周年帐目 p1Zb&:+  
audited balance sheet 经审计的资产负债表 ([u|j  
auditor 核数师;核数主任;审计师  XTJD>  
auditor's certificate 核数师证明书;审计师证明书 |0y#} |/  
auditor's report 核数师报告;审计师报告 U@mznf* J  
Aussie bond 澳元债券 RQx8Du<  
austerity budget 紧缩预算 %7)=k}4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p?rlx#M  
Australia All Ordinaries Index 澳洲所有普通股票指数 YNU}R/u6^  
Australian Dollar [AUD] 澳元 7R2O[=Szq  
Australian Options Market 澳大利亚期权市场 kk3^m1  
Australian Securities Commission 澳洲证券事务监察委员会 <'I["Um  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :;7I_tb  
Australian Stock Exchange 澳大利亚证券交易所 fo@^=-4A-  
Austrian Schilling [ATS] 奥地利先令 pD732L@q  
authentication 认证;鉴证 St-uE |8  
authority to purchase 委托购买证;委购书 y!77gx?-  
authorization 认可;核准;授权;授权书 A]/o-S_  
authorization by direction 指示授权 { :tO RF  
authorization by instruction 指令授权 J/?Nf2L4  
authorization by warrant 令状授权 // o.+?S  
authorization of unit trust 单位信托的认可 LSJ?;Zg(=z  
authorized agent 指定代理人 ;"wCBuXcu  
authorized capital 法定资本 i/ilG 3m>  
authorized clerk 出市员 5G* cAlU  
authorized dealer 认可交易商 c[dzO .~  
authorized financial institution 认可财务机构 ]yU"J:/  
authorized fund 认可基金 HB/V4ki  
authorized fund house 获授权的基金公司;认可基金公司 WVbrbs4  
authorized institution 认可机构 fSuykbZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7Gc{&hp*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \c}(rqT  
authorized insurer 获授权保险人;获认可承保人 yp.K-  
authorized investment 特准投资项目 `Z?wj@H1`  
authorized person 获授权人 zN4OrG 0  
authorized representative 获授权代表 Ic#xz;elM  
authorized share capital 法定股本 JQ&t"`\k  
automated quotation system 自动报价系统 2d ! '9mA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i<m(neX[H  
自动交易系统〔香港期货交易所有限公司〕 '-;[8:y.  
automatic adjustment mechanism 自动调整机制 N6U d(8*  
automatic adjustment system 自动调整系统 W_\zx<m  
Automatic Clearing House 自动票据交换所 <$(B[T  
automatic exchange rates accumulation system 自动化汇率累集系统 k"(]V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0M_oFx  
automatic teller machine [ATM] 自动柜员机 x<NPp&GE  
autopay 自动转帐 BX@Iq  
available assets 可用资产 Tu#< {'1$  
available fiscal reserve 现存财政储备 g7*)|FOb  
available profit 可用利润 yw3"jdcl  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WlMcEje  
average 平均;平均数;海损 |"3<\$[  
average basic salary 平均基本薪金 I{`70  
average consumer expenditure 平均消费开支;一般消费开支 11[lc2  
average cost 平均成本 HGDrH   
average cost of land production 增辟土地平均成本 \*xB<mq  
average daily turnover 平均每日成交额 %BqaVOKJ"f  
average daily wage rate 平均每日工资率 k9^Hmhjw  
average expenditure pattern 平均开支模式 IHl q27O  
average growth rate 平均增长率 ^OR0Vp>L  
average net fixed assets 固定资产平均净值 N@q}eGe  
average of relatives 相对价格平均数 }SN( ^3N  
average price 平均价格 :d36oiHKu  
average propensity to consume 平均消费倾向;一般消费倾向 RLB3 -=9t  
average propensity to save 平均储蓄倾向;一般储蓄倾向 )+E[M!34  
average rate 平均率 1j<(?MT-  
average revenue 平均收入;平均收益 z^gJy,T  
average stock 平均库存;平均存货 K}V CFV  
average yearly rent 平均年租 j2Zp#E!  
avoidance of double taxation 避免双重课税 $B+| &]a  
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 ie}O ZM  
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