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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: QAh6!<.;@  
A share A股;甲类股份 t@\op}Z-M  
abatement of tax 减税;减扣免税额 4E DwZR>./  
ABN AMRO Bank N.V. 荷兰银行 Qcr-|?5L  
above-the-line expenditure 线上项目支出;经常预算支出 lVQy {`Ns  
above-the-line receipt 线上项目收入;经常预算收入 F%>`?NG+c  
ABSA Asia Limited 南非联合亚洲有限公司 4I^8f||b_  
absolute change 绝对数值变更 VCUEzR0  
absolute expenditure 实际开支 sj0{;>>%+N  
absolute guideline figure 绝对准则数字 ygquQhf5  
absolute interest 绝对权益 h*\/{$y  
absolute order of discharge 绝对破产解除令 eC41PQ3=1'  
absolute profit margin 绝对利润幅度 +=A53V[C  
absolute value 实值;绝对值 |*WE@L5  
absolutely vested interest 绝对既得权益 IQ"9#{o  
absorbed cost 已吸收成本;已分摊成本 !o&b:7  
absorption 吸收;分摊;合并 gnN"pa!&~  
absorption rate 吸收率;摊配率;分摊率 s4{WPU9  
ACB Finance Limited 亚洲商业财务有限公司 JgY#W1>  
acceptable form of reciprocity 合理的互惠条件 :Pf2oQ  
acceptable rate 适当利率;适当汇率 &*wc` U  
acceptance agreement 承兑协议 Zm!5X9^!  
acceptance for honour 参加承兑 csay\Q{  
acceptor 承兑人;接受人;受票人 k3B-;%3I;  
acceptor for honour 参加承兑人 B)4>:j:{?W  
accident insurance 意外保险 )mw&e}jRV  
Accident Insurance Association of Hong Kong 香港意外保险公会 !%4&O  
accident insurance scheme 意外保险计划 {Jj vF  
accident year basis 意外年度基准 R s)Nz< d  
accommodation 通融;贷款 9!sR}  
accommodation bill 通融票据;空头票据 Ki:.^  
accommodation party 汇票代发人 V,CVMbn/%N  
account balance 帐户余额;帐户结余 IDpW5Dc  
account book 帐簿 _Q1[t9P"  
account collected in advance 预收款项 MKN],l N  
account current book 往来帐簿 60 z =bd]  
account of after-acquired property 事后取得的财产报告  <c &6M  
account of defaulter 拖欠帐目 / !*+9+h  
account payable 应付帐款 )2jBhT  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9c_h+XN?y  
account receivable 应收帐款 *N #{~  
account receivable report 应收帐款报表 k)l^ ;x-  
account statement 结单;帐单;会计财务报表 VU[4 W8f  
account title 帐户名称;会计科目 .;xt{kK  
accountant's report 会计师报告 AH#eoKu  
Accountant's Report Rules 会计师报告规则 =whYo?cE(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 l@zr1g)  
Accounting Arrangements 《会计安排》 y=)xo7 (  
accounting basis 会计基础 NJ{M-K%>  
accounting by Official Receiver 破产管理署署长呈交的帐目 b];p/V# <  
Accounting Circular 《会计通告》 $M=W`E[g  
accounting class 会计类别 }}'0r2S  
accounting date 记帐日期;会计结算日期 V]$Tbxg  
accounting for money 款项核算 (NBq!;_2,x  
Accounting Officer 会计主任 nwm1YPs%v]  
accounting period 会计报告期;会计期 (n,!v)  
accounting policy 会计政策;会计方针 fudIUG.  
accounting practice 会计惯例 PV_q=70%T  
accounting principle 会计准则 w_hGWpm  
accounting record 会计记录 oG_-a(N  
accounting report 会计报告 xiW;Y{kZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s;;"^5B.  
Accounting Society of China 中国会计学会 E{Ux|r~  
accounting statement 会计报表 JBKCa 3  
accounting system 会计制度;会计系统 TE.O@:7Z  
accounting transaction 会计事项;帐务交易 ZOK,P  
accounting treatment 会计处理 Dqw?3 KB  
accounting year 会计年度 S EeDq/h  
accretion 增值;添加 eQRY xx{  
accrual 应计项目;应累算数目 Mh+ym]6\(k  
accrual basis 应计制;权责发生制 kr|u ||  
accrual basis accounting 应计制会计;权责发生制会计 jo_wBJKE  
accrue 应累算;应计 DVWqrK}q  
accrued benefit 应累算利益 *l[;g  
accrued charges 应计费用 _V`Gmy[]p  
accrued cumulative preference share dividend 应累算的累积优先股股息 DJmT]Q]o)  
accrued expenses 应累算费用 0cwb^ffN  
accrued interest payable 应付利息;应计未付利息 9a*}&fL[  
accrued interest receivable 应收利息;应计未收利息 @N-P[.qL"  
accrued right 累算权益 J~jR`2+r  
accruing profit 应累算的利润 %fyah}=  
accumulated fiscal reserve 累积财政储备 /bd1Bi  
accumulated profit 累积利润;滚存溢利 >;A7mi/  
accumulated reserve 累积储备 u#l@:p  
accumulation of surplus income 累积收益盈余 ][y~(&=T  
acquired assets 既得资产 ;x=k J@  
acquisition 收购;购置;取得 `]8z]PD  
acquisition cost 购置成本 9"H]zfW  
acquisition expenses 购置费用 ;m+*R/  
acquisition of 100% interest 收购全部股权 0;kp`hB  
acquisition of control 取得控制权 $# /-+>  
acquisition of fixed assets 购置固定资产 -$[o:dLO  
acquisition of shell “买壳” AMhHq/Dw  
acquisition price 收购价 m*d {pX  
act of God 天灾 !Deg!f\g  
acting partner 执事合伙人 }op0`-Xb  
active market 买卖活跃的市场;交投畅旺的市场;旺市 yR Zb_Mq9U  
active partner 积极参与的合伙人 tC,R^${#  
active trading 交投活跃 5IPZ;  
actual circulation 实际流通 !Cpy )D(  
actual cost 实际成本 vThK@P!s  
actual expenditure 实际开支;实际支出 O7_u9lz2  
actual income 实际入息;实际收入;实际收益 o"Dk`L2  
actual market 现货市场 2)A% 'Akf  
actual price 现货价;实际价格 xSQ:#o=8G  
actual profit 实际利润 K6=i\   
actual quotation 实盘;实际价位;实际报价 {v,O  
actual year basis 按实际年度计算 5)rMoYn25  
actuals 实货 s5DEuu>g  
actuarial investigation 精算调查 V4PV@{G  
actuarial principle 精算原则 v^=Po6S[{+  
actuarial report 精算师报告 )\bA'LuFy  
Actuarial Society of Hong Kong 香港精算学会 [LQD]#  
actuarial valuation 精算师估值 g.3a5#t  
actuary 精算师 vt`V<3  
ad referendum agreement 暂定协议;有待覆核的协定 cF[L6{Oe  
ad valorem duty 从价税;按值征税 FC:+[.fi  
ad valorem duty system 从价税制 DRn]>IFU  
ad valorem fee 从价费  IwfJDJJ  
ad valorem tariff 从价关税 YQ&Ww|xe  
additional allowance 额外免税额 }'y=JV>l  
additional amount for unexpired risk 未过期风险的额外款额 R<J1bH1n3  
additional assessable profit 补加应评税利润 _7h:NLd  
additional assessment 补加评税 g8JO/s5xV  
additional commitment 额外承担 7Z#r9Vr  
additional commitment vote 额外承担拨款 3q!hY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xIN&>D'|N  
additional dependent parent allowance 供养父母额外免税额 J\kGD  
additional provision 额外拨款 RZtY3:FBx|  
additional stamp duty 附加印花税 0~(K@U>#  
additional tax 补加税罚款;补加税款 {W[OjPC~F  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6z6\-45  
adjudged bankrupt 被裁定破产 s7A3CY]->  
adjudicated bankrupt 裁定破产人 yl>V '  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %[<@$qP  
adjudication of bankruptcy 裁定破产;宣告破产 )<?^~"h  
adjudication of insolvency 裁定无力偿还债务 tJ{3Z}K  
adjusted actual 经调整的实数;调整后的实数 ']N1OVw^vf  
adjusted current assets 经调整的流动资产;调整后的流动资产 -A?6)ggf.  
adjusted figure 经调整的数字;调整后的数额 *?2aIz"  
adjusted liabilities 经调整的负债;调整后的负债 &DX&*Xq2  
adjusted loss 经调整的亏损;调整后的亏损 /Ria"lLv  
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 % Rv ;e  
adjusted profit 经调整的利润;调整后的利润 /E/Z0<l7  
adjusted surplus 经调整的盈余额;调整后的盈余额 qSg#:;(O  
adjusted value 经调整的价值;调整后的价值 J <"=c z$  
adjustment 调整;修订;理算〔保险〕 y_>l'{w3^  
adjustment centre 调剂中心 n#2tFuPE  
adjustment lag 调整过程的时间差距;调整时差 ^~3u|u  
adjustment mechanism 调整机制 0^H"eQO  
adjustment of loss 亏损调整 vn]e`O>y  
adjustment process 调整过程;调整程序 w)# Lu/  
adjustment range 调整幅度 v0D~zV"<y  
administered exchange rate 受管制汇率 ; i)NP X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'F\@KE -d  
administration expenses 行政费用 b9 F:X  
administration fee 手续费;行政费 m a!rZ n  
administration in bankruptcy 破产管理 r%craf  
administration order 遗产管理令 I`$"6 Xy  
administrator 管理人;遗产管理人 g[D(]t\#x  
administrator of the estate 遗产管理人 Y<4%4>a  
admission of debt 债项承认书 E%[2NsOM]  
admission of proof 接纳债权证明 X]Aobtz  
advance 放贷款项;垫付款项;预支款项;预付款项 G`/5=  
advance account 暂支帐目;预付款帐户 kB2]Z}   
advance compensation 预付补偿金 P}2i[m.*,  
advance from shareholder 股东垫款 F9Hxqa#1T  
advance pending reimbursement 预支以待日后付还 St1Ny,$yU  
advanced economy 先进经济体系 \jkMnS6FvL  
advancement 预付;预付财产 ?06+"Z  
advances warrant 垫款令 { ]*#WU  
advancing 贷出 :i?7RouO  
adverse balance 逆差  {"RUiL^  
adverse exchange 逆汇 4Bn <L&@/  
advertisement addressed to shareholders 在报章刊登的致股东通告 }f l4^F  
advice for collection 托收通知书 =t/ "&[r  
advice of drawing 提款通知书;汇票通知书 rZij[6]Y^  
advice of payment 付款通知 % `4\ 8H`  
Advisory Committee [Securities and Futures Commission] s=Cu-.~L  
谘询委员会〔证券及期货事务监察委员会〕 vKcZgIR  
Advisory Committee on Diversification 经济多元化谘询委员会 IL]Js W  
affidavit 誓章;遗产申报誓章 4Y2!q$}I+  
affidavit of no receipt 述明无收款的誓章 8|z@"b l)  
affiliate 联号;联营公司;附属公司 $QNII+o  
affiliated company 附属公司;联号;联营公司 {Rm N1'%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W~!uSrY  
affordability 负担能力 lYF~CNvE  
African Development Bank [AfDB] 非洲开发银行 W Ai91K@  
after-acquired property 事后取得的财产 d)R7#HLZ7  
after-hours dealing 市后交易 [Yq*DkW  
after-tax profit 税后盈利;税后利润;税后溢利 Y"n$d0%  
agency agreement 代理协议 fEWXC|"  
agency expenses 代理机构的开支 j3Sz+kOf,  
agency fee 代理费 Z[, A>tJ  
Agency Law 《代理法》 kBRy(?Mft&  
agent 代理人;承销人 j>}<FW-N  
agent of company 公司代理人 qg`8f?  
agent's fee 代理人费;经纪费 6>X9|w  
aggregate 总计;总数;总体数字 5DI&pR1eZ  
aggregate amount 总款额;总额 QY^v*+lr\  
aggregate assets and liabilities 总体资产与负债 >" &&,~  
aggregate at constant price 按固定价格计算的总体数字 3pk=c-x  
aggregate demand 总需求 `W*b?e| H1  
aggregate gross position 总持仓量 Knjg`f  
aggregate limit 总限额 u ? }T)B  
aggregate of salaries tax 合计薪俸税 *_ U=KpZF  
aggregate performance 总体表现;总体业绩 R7 WGc[  
aggregate supply 总体供应 z#( `H6n:  
aggregate surplus 总盈余 J)o =0i>*  
aggregate total 整体总额 'yw7|i2  
aggregate value 总值;合计价值 ?V{AP&#M$x  
aggregated basis 合计基准 ;X z fd  
aggregated net chargeable income 合计应课税入息实额 x1O]@Z{d\  
aggregation 合并计算;合计;总和 Zv"qA  
aggregation of incomes of husband and wife 夫妇入息合并计算 O>M4%p  
aggregation of property 财产的总和 Ec/-f `8  
agio 差价;贴水 s|O4 >LsG  
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》 (2l?~CaK  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tLD(%s_  
《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》 K:JM*4W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4g "_E  
《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》 zz7#g U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ssx #\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0sR+@\  
agreement for a settlement 授产协议 pR,eus;8  
agreement for assignment 转让协议 D-S"?aO-  
agreement for sale 售卖协议;买卖协议 *}Cm/li/w  
agreement for sale and purchase 买卖协议 !8Mi+ZV  
agreement for the payment of interest 支付利息协议 8%,u~ELA  
agreement for the repayment of money 还款协议 w(EUe4 w{  
agreement of reinsurance 再保险协议 Wu1">|  
Agricultural Bank of China 中国农业银行 B7u4e8(E*  
air passenger departure tax 飞机乘客离境税 t*Xo@KA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q=J8SvSRl  
airport tax 机场税 1M<;}hJ{/  
alcohol duty 酒精税 ~\QN.a   
alienation 让与;让渡;转让 )/Mk\``j  
alimony 生活费;赡养费 X%lk] &2  
All Ordinaries Index [AOI] 所有普通股指数 HC$rC"f  
all risks 全险;综合险 o6@`aU  
All Sales Record for Stock Market 《股票市场成交报告》 q qFN4AO  
Allied Capital Resources Limited 新联财务有限公司 Q$B\)9`v[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *@-a{T}  
allocation letter 拨款信件 AnD#k ]  
allocation of fund 分配款项;预留款项 # VAL\Z  
allocation of profit 利润分配;溢利分配 l.Yq4qW  
allocation warrant 拨款令 C"[d bh!  
allotment 分配;配股 ]T<\d-!CZN  
allotment notice 股份配售通知;配股通知 t91z<Y|  
allotment of shares 股份分配 g4U`Qf3  
allowable 可获宽免;免税的 bPL.8hX   
allowable business loss 可扣除的营业亏损 U~l.%mui  
allowable expenses 可扣税的支出 RX cfd-us  
allowance 免税额;津贴;备抵;准备金 FhAYk  
allowance for debts 债项的免税额 Dx*tolF  
allowance for depreciation by wear and tear 耗损折旧免税额 O ,Sqh$6U  
allowance for funeral expenses 殡殓费的免税额 }%lk$g';  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !hc#il'g].  
allowance for repairs and outgoings 修葺及支出方面的免税额 _]"uq/UWp  
allowance to debtor 给债务人的津贴 q Xj]O3 mm  
alteration of capital 资本更改 >713H!uj  
alternate trustee 候补受托人 k "Qr  
amalgamation 合并 v*3tqT(%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l2ww3)Z  
ambit of charges 征税范围;收费范围 Y2&hf6BE  
amended valuation 经修订的估值 G{!adBna  
American Commodities Exchange 美国商品交易所 #BOLq`9 f  
American Express Bank Limited 美国运通银行 rWS],q=c  
American Stock Exchange 美国证券交易所 }48 o{\  
amortization 摊销 ~z$+uK  
amount due from banks 存放银行同业的款项 }Lc8tj<  
amount due from banks abroad 存放海外银行同业的款项 ZBxV&.9/  
amount due from holding companies 控股公司欠款 g5>c-i  
amount due from local banks 存放本港银行同业的款项 47yzI-1H+  
amount due to banks 银行同业的存款 BqG7E t  
amount due to banks abroad 海外银行同业的存款 C?-_8OA  
amount due to holding companies 控股公司存款 D@iE2-n&V  
amount due to local banks 本港银行同业的存款 (V:)`A_-  
amount due to outport banks 外埠银行同业的存款 ll#_v^  
amount for note issue 发行纸币的款额 h#?)H7ft  
amount of bond 担保契据的款额 G$7!/O%#_  
amount of consideration 代价款额 5y8ajae:  
amount of contribution 供款数额 e00s*LdC  
amount of indebtedness 负债款额 *T:gx:Sg/  
amount of principal of the loan 贷款本金额 -_p@I+B  
amount of rates chargeable 应征差饷数额 O@7={)6qc  
amount of share capital 股本额 +T*]!9%<`:  
amount of sums assured 承保款额 ^Sj*  
amount of variation 变动幅度 $-l\&V++F  
amount of vote 拨款数额 b[;Zl<  
amount payable 应付款额 Bm:N@wg  
amount receivable 应收款额 %}ASll0uq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NxzRVsNF  
analysis 分析 mJFFst,  
ancillary risk 附属风险 /vrjg)fer  
annual account 周年帐目;周年帐目报表;年度决算;年结 J,,+JoD  
annual accounting date 年结日期 } :9UI  
annual allowance 每年免税额;年积金;年度津贴;年津 yTpvKCC  
annual balance 年度余额 <52)  
annual disposable income 每年可动用收入 M?G4k]  
annual estimates 周年预算 LPK[^  
annual fee 年费 T.B} k`$  
annual general meeting 周年大会 *R8qnvE\()  
annual growth rate 年增率;每年增长率 I?#B_R#  
annual long-term supplement 长期个案每年补助金 F2WMts  
annual pensionable emolument 可供计算退休金的年薪 RAY.]:}jr  
annual report 年报 =qy{8MsjA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a0*qK)gH  
annual return 周年报表;周年申报表;每年报税表格 )sBbmct_S  
Annual Return Rules 《周年报表规则》 :j[a X7Sq2  
annual review of consumer prices 每年消费物价回顾 Y V#|qb  
annual roll-forward basis 逐年延展方式 =Xu(Js-  
annual salary 年薪 eczS(KoL4  
annual statement 年度报表;年度决算表 NoD\t(@h  
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 ;{S7bH'6m  
annuitant 年金受益人 m[E#$JZtG  
annuity 年金 t#sw{RO  
annuity contract 年金合约 ?CHFy2%Y  
annuity on human life 人寿年金 Zrm!,qs  
antecedent debt 先前的债项 J]mq|vE  
ante-dated cheque 倒填日期支票 |:G`f8q9  
anticipated expenditure 预期开支 |\] _u 3  
anticipated net profit 预期纯利 vm4q1!!(  
anticipated revenue 预期收入 /Z m5fw9  
anti-inflation measure 反通货膨胀措施 YdiXj |k+  
anti-inflationary stance 反通货膨胀立场 q+)csgN  
apparent deficit 表面赤字 UukHz}(E  
apparent financial solvency 表面偿债能力 ~RIn7/A  
apparent partner 表面合伙人 1EcXvT=  
application for personal assessment 个人入息课税申请书 C$#X6Q!,  
application of fund 资金应用 [>xGynU0  
application to release as liquidator and to destruct the books of accounts and documents M%@ =BT  
申请免除清盘人职务及毁灭帐簿与文件 O}cg1Q8p  
appointed actuary 委任精算师 y jQpdO  
appointed auditor 委任核数师;委任审计师 :^ *9E b  
appointed trustee 委任的受托人 &.`/ln  
appointer 委任人 n=tg{_9f%  
apportioned pro rata 按比例分摊 <'l;j"&lp  
apportionment 分配;分摊 (14J~MDB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B%^ $fJ|  
apportionment formula 分摊方程式 N%" /mcO  
apportionment of estate duty 遗产税的分摊 ,.PW qfb  
appraisal 估价;评估 zm`^=cV  
appreciable growth 可观增长  {xS\CC(g  
appreciable impact 显着影响 x"xtILrI  
appreciable increase 可观增长 Sh2;^6d  
appreciation 增值;升值 Tt*n.HA  
appreciation against other currencies 相对其他货币升值 o:C],G_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DX)T}V&mP  
appreciation tax 增值税 Z2soy-  
appropriation 拨款;拨用;拨付 7\p<k/TS  
appropriation account 拨款帐目 \5=fC9*G  
Appropriation Bill 拨款法案 'l`T(_zL\%  
appropriation-in-aid system 补助拨款办法 q[T='!Z\  
approved assets 核准资产 `Q~`Eq?@  
approved basket stock 认可一篮子证券 y*fU_Il|!  
approved budget 核准预算 q"%;),@  
approved charitable donation 认可慈善捐款 "i3Q)$"S  
approved charitable institution 认可慈善机构 FdVWj 5 $a  
approved currency 核准货币;认可货币 1> wt  
approved estimates 核准预算 r -SQk>Y}  
approved estimates of expenditure 核准开支预算 '@Q aeFm  
approved overseas insurer 核准海外保险人 2O~I.(9(  
approved overseas trust company 核准海外信托公司 XkJzt  
approved pooled investment fund 核准汇集投资基金 qGgqAF#B  
approved provident fund scheme 认可公积金计划 EPMdR66  
approved provision 核准拨款 oN/T>&d  
approved redeemable share 核准可赎回股份 n^m6m%J)  
approved regional stock 认可地区性证券 M.QXwIT  
approved retirement scheme 认可退休金计划 _O*"_^6  
approved subordinated loan 核准附属贷款 JkMf+ !  
arbitrage 套戥;套汇;套利 Mk"V%)1k  
arbitrageur 套戥者;套汇者  {@gTs  
arbitrary amount 临时款项 g6=w MRt[  
arrangement 措施;安排;协定 q<` g  
arrears 欠款 Q?\rwnW?U  
arrears of pay 欠付薪酬 Mb#-I GZ  
arrears of revenue 逾期未收税款;逾期未收的帐项 l<l6Ey(  
articles of association 组织章程;组织细则;组织章程细则 MX.=k>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !Qd4Y=  
ascertainment of profit 确定利润 lY_&P.B  
"Asia Clear" “亚洲结算系统” ZZXQCP6]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <O#/-r>2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0W1=9+c|X  
Asian Development Fund [ADF] 亚洲发展基金 5lMm8<v  
Asian dollar bond 亚洲美元债券 2rK<UPIq  
Asian dollar market 亚洲美元市场 ;2=H7dq  
Asian dollar rate 亚洲美元利率 zXHCP.Rmg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (!0=~x|Z[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E'J| p7  
asked price 沽盘;喊价;索价;卖方报价 D; 0iNcit  
assessable income 应评税入息 <Hq|<^_K  
assessable loss 应评税亏损 N>$Nw<wV  
assessable profit 应评税利润 t6)wR  
assessable value 应评税值 8yDu(.Q  
assessed profit 估定利润 Kpo{:a  
assessed value 经评估价值 =os%22*  
assessment 评税;评定;估价;评税单 UEvRK?mm=  
assessment number 评税编号;估价编号 J}-,!3qxW  
assessment of additional tax 补加税评税 !a[1rQH  
assessment of performance 业绩评估;实绩评价 ]zza/O;31(  
Assessor 评税主任 oKJj?%dHK9  
asset price bubbles 资产价格泡沫 PB :Lj  
asset-backed securities 具资产保证的证券 e Ert_@}  
assets accretion 资产增值 =O)dHY}  
assets and liabilities 资产与负债 !PzlrH)M=p  
assets betterment statement 资产递增表;资产改进表 u!X$M?D4  
assets lending 实物放款;有抵押贷款 4?AggqW  
assets of the company passing on the death 死者去世时转移的公司资产 b]NSCu*)s  
assets pledged as security for liabilities 用作负债抵押的资产 coxMsDs  
assets portfolio 资产投资组合 #.(6.Li  
assets price 资产价格 J=gerdIk  
assets quality 资产质素 lF\oEMd*  
assets realization 资产变现 C>qKKLZ  
assets refinancing arrangement 资产再集资安排 +##b}?S%  
assets securitization 资产证券化 $Qv+*%c  
assets situated outside Hong Kong 在香港以外地方的资产 ~8-Z=-  
assets stripping 削减资产;拆卖资产 H?P:;1A]c  
assets value 资产值 C NNyz$  
assignee 承让人 mGXjSWsd  
assignment 转让;转让书;转让契 ^]$x/1I;  
assignment of interest 权益转让  wv2  
assignment of letters patent and trade mark 专利证书及商标转让 y6lle<SIu  
assignment of property 物业转让;物业转让书 WJ9=hr  
assignment right 转让权 8- ?.Q"D7%  
assignor 转让人 Xw=>L#Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 DFz,>DM;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oXc!JZ^  
associate member 附属会员 L//Z\xr|  
associated body corporate 相联法人团体 Wh:SZa|  
associated company 相联公司;联属公司 ['MG/FKuv  
associated corporation 相联法团 L>Y>b4oy3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m q`EM OH  
公认会计师公会〔英国〕 iR9 $E  
Association of Futures Exchange Brokers 香港期货经纪协会 4*4s{twG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;R E|9GR  
association of underwriters 承保人组织 zUM;Qwl  
assumption of control 接管 *N .f_s  
assurance 担保;保险;转易;转易书 (>x4X@b  
assurance of interest 权益的转易 =8r%zLDw  
at 19XX price 按一九XX年价格计算 3hOiHO ;  
at a discount 按赔价计算;按贴水价格计算;打折扣 h7NS9CgO  
at a premium 按溢价计算;按升水价格计算 jB*%nB*x  
at call 通知付款;按通知 ZkW,  
at constant market price 按固定市价计算 a{7>7%[  
at constant price 按固定价格计算 sS, Swgr  
at cost 按成本计算 [<Wo7G1s  
at current market price 按当时市价计算;按现时市价计算 lCDu,r;\  
at current price 按当时价格计算;按现时价格计算 2Y)3Ue  
at factor cost 按要素成本计算;按生产要素成本计算 jmbwV,@Q2  
at money-of-the-day price 按付款当日价格计算 (KDUX t.  
at or better 按指定或较佳价位〔买卖指令〕 Tw< N  
at par 按面值计算;平价 `/:ZB6  
at sight 见票即付 #7IM#t c@  
at the close 按收市盘 G}d-L!YbE'  
at the opening 按开市盘 r=<Oy1m/  
attestation 见证;见证条款 .$/Su3]K/  
at-the-money option 平价期权 1nb]~{l  
attorney 受权人;受托代表人 l@a>"\><i*  
attornment 新拥有人承认书 :=BFx"Y  
attributable profit 可归属利润 9Xt5{\PJ  
attributable share value 可归属股份价值 ErK5iTSD  
Auckland Stock Exchange 奥克兰证券交易所 -aDGXQM{~  
auction 拍卖  u%<Je  
auctioneer 拍卖商 ty|E[Ez1  
audit 审计;核数 Ll%CeP  
Audit Commission 审计署 MO+g*N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %nQii? 1`i  
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〕 c(. 2D  
audit review 帐目审查 Kv'2^B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \0iF <0oy  
audited account 审计帐目;经审计的帐目 VLuhURI)  
audited annual account 经审计的周年帐目 >(s)S[\  
audited balance sheet 经审计的资产负债表 31 \l0Jg  
auditor 核数师;核数主任;审计师 :b[ [}'  
auditor's certificate 核数师证明书;审计师证明书 8<C u S  
auditor's report 核数师报告;审计师报告 RU3:[ (7  
Aussie bond 澳元债券 37DyDzW)'  
austerity budget 紧缩预算 5A,@$yp+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *p}b_A}D  
Australia All Ordinaries Index 澳洲所有普通股票指数 pe>R2<!$  
Australian Dollar [AUD] 澳元 gwDQ@  
Australian Options Market 澳大利亚期权市场 *Ppb;   
Australian Securities Commission 澳洲证券事务监察委员会 aA?Uf~ "t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >M{=qs  
Australian Stock Exchange 澳大利亚证券交易所  ")MjR1p  
Austrian Schilling [ATS] 奥地利先令 yrOWC  
authentication 认证;鉴证 q~68)D(  
authority to purchase 委托购买证;委购书 ?El8:zt?|  
authorization 认可;核准;授权;授权书 ;LRY h?  
authorization by direction 指示授权 f]MKNX  
authorization by instruction 指令授权 )?#*GMWU  
authorization by warrant 令状授权 U}ei2q\  
authorization of unit trust 单位信托的认可 F.2<G.9  
authorized agent 指定代理人 G. Z:00x  
authorized capital 法定资本 _KBN  
authorized clerk 出市员 z^z_!@7v   
authorized dealer 认可交易商 DD`Bl1)  
authorized financial institution 认可财务机构 &~ of]A  
authorized fund 认可基金 6? I,sZW  
authorized fund house 获授权的基金公司;认可基金公司 yOwo(+ 2  
authorized institution 认可机构 Umx~!YL!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hh/C{ l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kH'LG!O  
authorized insurer 获授权保险人;获认可承保人 I8;xuutc  
authorized investment 特准投资项目 QOA7#H-m9  
authorized person 获授权人 pvdM3+6  
authorized representative 获授权代表 !"~x.LX \  
authorized share capital 法定股本 (jbHV.]P9  
automated quotation system 自动报价系统 oc+TsVt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v?e@`;- <  
自动交易系统〔香港期货交易所有限公司〕 F?#^wm5TZ  
automatic adjustment mechanism 自动调整机制 6-8,qk  
automatic adjustment system 自动调整系统 K.s\xA5`_  
Automatic Clearing House 自动票据交换所 EXDZehLD<]  
automatic exchange rates accumulation system 自动化汇率累集系统 .)L%ANf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'B dZN  
automatic teller machine [ATM] 自动柜员机 Z<L|WRe  
autopay 自动转帐 cPD&xVwq>  
available assets 可用资产 IE7%u 92  
available fiscal reserve 现存财政储备 }71a3EUK  
available profit 可用利润 \ng!qN  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `}t<5_  
average 平均;平均数;海损 +XV7W=  
average basic salary 平均基本薪金 Y+vG ]?D  
average consumer expenditure 平均消费开支;一般消费开支 q<.m@q  
average cost 平均成本 YJdM6   
average cost of land production 增辟土地平均成本 72uARF  
average daily turnover 平均每日成交额 iI T7pq1  
average daily wage rate 平均每日工资率 RCM;k;@8V  
average expenditure pattern 平均开支模式 1vKAJ<4W  
average growth rate 平均增长率 FXMrD,qVg  
average net fixed assets 固定资产平均净值 Qh*"B  
average of relatives 相对价格平均数 En01LrC?  
average price 平均价格 {m%]`0  
average propensity to consume 平均消费倾向;一般消费倾向 f793yCiG  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T<:mG%Is  
average rate 平均率 9e5XS\  
average revenue 平均收入;平均收益 je_:hDr  
average stock 平均库存;平均存货 = BcKWC  
average yearly rent 平均年租 []^fb,5a  
avoidance of double taxation 避免双重课税 <'WS -P%U  
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 okwkMd-yW  
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