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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: 0Pg@%>yb~  
A share A股;甲类股份 XQj+]-m  
abatement of tax 减税;减扣免税额 AKAxfnaR  
ABN AMRO Bank N.V. 荷兰银行 Jv D`RUh  
above-the-line expenditure 线上项目支出;经常预算支出 Cx8  H  
above-the-line receipt 线上项目收入;经常预算收入 .Mzrj{^Y  
ABSA Asia Limited 南非联合亚洲有限公司 vpu   
absolute change 绝对数值变更 NqN9  
absolute expenditure 实际开支 #s-li b  
absolute guideline figure 绝对准则数字 ''CowI  
absolute interest 绝对权益 QtfLJ5vi  
absolute order of discharge 绝对破产解除令 PML84*K -  
absolute profit margin 绝对利润幅度 ;}Acy VV  
absolute value 实值;绝对值 2spK#0n.HV  
absolutely vested interest 绝对既得权益 CfHPJ: Qo[  
absorbed cost 已吸收成本;已分摊成本 CdiL{zH\3  
absorption 吸收;分摊;合并 [.4D<}e  
absorption rate 吸收率;摊配率;分摊率 #M8>)oc  
ACB Finance Limited 亚洲商业财务有限公司 Jl89}Sf  
acceptable form of reciprocity 合理的互惠条件 Y1 6pT  
acceptable rate 适当利率;适当汇率 ` aaT #r  
acceptance agreement 承兑协议 MZSyu  
acceptance for honour 参加承兑 ZHc;8|}  
acceptor 承兑人;接受人;受票人 7`K)7  
acceptor for honour 参加承兑人 9S)A6]  
accident insurance 意外保险 :']O4v#^  
Accident Insurance Association of Hong Kong 香港意外保险公会 E=~Ahkg  
accident insurance scheme 意外保险计划 ZmJHLn[ B  
accident year basis 意外年度基准 |1Ko5z  
accommodation 通融;贷款 ^Kh>La:>O  
accommodation bill 通融票据;空头票据 BsN~Z!kd  
accommodation party 汇票代发人 zKaEh   
account balance 帐户余额;帐户结余 Redxg.P  
account book 帐簿 ^s?i&K,!  
account collected in advance 预收款项 {>.qo<k  
account current book 往来帐簿 8hvh xp  
account of after-acquired property 事后取得的财产报告 X[o"9O|<  
account of defaulter 拖欠帐目 ps=QVX)YP  
account payable 应付帐款 g?!;04  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7>|p_ o`e  
account receivable 应收帐款 bl;v^HR0)  
account receivable report 应收帐款报表 ZQrgYeQl"  
account statement 结单;帐单;会计财务报表 O}"fhMk  
account title 帐户名称;会计科目 |n.ydyu`  
accountant's report 会计师报告 )1]LoEdm`  
Accountant's Report Rules 会计师报告规则 h3kBNBI )  
accounting and auditing procedure 会计与审计程序;会计与核数程序 =|bW >y  
Accounting Arrangements 《会计安排》 eR5+1b  
accounting basis 会计基础 nB86oQ/S  
accounting by Official Receiver 破产管理署署长呈交的帐目 1V1T1  
Accounting Circular 《会计通告》 F84?Mi{r2  
accounting class 会计类别 , MU9p*  
accounting date 记帐日期;会计结算日期 aV?r%'~Z  
accounting for money 款项核算 BGVy \F<  
Accounting Officer 会计主任 c9;oB|8|  
accounting period 会计报告期;会计期 \)9R1zp/x  
accounting policy 会计政策;会计方针 l ~ /y  
accounting practice 会计惯例 @7<m.?A!  
accounting principle 会计准则 >eaK@u-'0  
accounting record 会计记录 JZrUl^8E  
accounting report 会计报告 v4wXa:CJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U HUO9h  
Accounting Society of China 中国会计学会 rzgzX  
accounting statement 会计报表 Zu%oIk  
accounting system 会计制度;会计系统 @?"t&h  
accounting transaction 会计事项;帐务交易 \Rvsy;7  
accounting treatment 会计处理 Bn{0-5nj  
accounting year 会计年度 ?GKm_b]JC  
accretion 增值;添加 L\UM12  
accrual 应计项目;应累算数目 $~*d.  
accrual basis 应计制;权责发生制 Mt`XHXTp  
accrual basis accounting 应计制会计;权责发生制会计 k~b8=$  
accrue 应累算;应计 oM#S.f?  
accrued benefit 应累算利益 uDi#a~m@  
accrued charges 应计费用 %uLyL4*L(p  
accrued cumulative preference share dividend 应累算的累积优先股股息 9CTvG zkw  
accrued expenses 应累算费用 $U/_8^6B0  
accrued interest payable 应付利息;应计未付利息  !#8=tO  
accrued interest receivable 应收利息;应计未收利息 4Vi&Y')f  
accrued right 累算权益 A'X, zw^}  
accruing profit 应累算的利润 n;Etn!4M  
accumulated fiscal reserve 累积财政储备 Dbo.N`  
accumulated profit 累积利润;滚存溢利 *d/]-JN,K  
accumulated reserve 累积储备 Yhd|1,m9f  
accumulation of surplus income 累积收益盈余 8RR6f98FF  
acquired assets 既得资产 ;]^JUmxU[d  
acquisition 收购;购置;取得 ^@..\X9  
acquisition cost 购置成本 +bK.{1  
acquisition expenses 购置费用 lb('=]3 }H  
acquisition of 100% interest 收购全部股权 i<Be)Y-'  
acquisition of control 取得控制权 T"m(V/L$W  
acquisition of fixed assets 购置固定资产 F I\V6\B/  
acquisition of shell “买壳” VG`A* Vj  
acquisition price 收购价 >zDnJb&"&  
act of God 天灾 tY=n("=2  
acting partner 执事合伙人 SbW6O_   
active market 买卖活跃的市场;交投畅旺的市场;旺市 ba   
active partner 积极参与的合伙人 O(E-ox~q  
active trading 交投活跃 &c!=< <5M  
actual circulation 实际流通 s~6irf/  
actual cost 实际成本 5K*-)F ]  
actual expenditure 实际开支;实际支出 wfrWpz=FO  
actual income 实际入息;实际收入;实际收益 ?RD)a`y51  
actual market 现货市场 )(pJ~"'L  
actual price 现货价;实际价格 h&6x.ps@  
actual profit 实际利润 "V`MNZ  
actual quotation 实盘;实际价位;实际报价 {L8(5  
actual year basis 按实际年度计算 vv,(ta@t2  
actuals 实货 $'Hg}|53  
actuarial investigation 精算调查 TGz5t$]I  
actuarial principle 精算原则 ?iBHJ{  
actuarial report 精算师报告 2v<[XNX  
Actuarial Society of Hong Kong 香港精算学会 b#C"rTw  
actuarial valuation 精算师估值 4&/-xg87(  
actuary 精算师 f(E  'i>  
ad referendum agreement 暂定协议;有待覆核的协定 rXz,<^Hmj  
ad valorem duty 从价税;按值征税 Ucnit^,  
ad valorem duty system 从价税制 !Jj=H()}  
ad valorem fee 从价费 YtrMJ"  
ad valorem tariff 从价关税 VRoeq {  
additional allowance 额外免税额 G#! j`  
additional amount for unexpired risk 未过期风险的额外款额 '4A8\&lQO  
additional assessable profit 补加应评税利润 cZ7b$MZ%9  
additional assessment 补加评税 -j9R%+YW<  
additional commitment 额外承担 ]eq3cwR[|  
additional commitment vote 额外承担拨款 \0pJ+@\T9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #| 8!0]n'  
additional dependent parent allowance 供养父母额外免税额 Sk$ XC  
additional provision 额外拨款 dR_hPBn/@  
additional stamp duty 附加印花税 n.y72-&v  
additional tax 补加税罚款;补加税款 AsM""x1Ix  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hGF(E*  
adjudged bankrupt 被裁定破产 viBf" .  
adjudicated bankrupt 裁定破产人 N3H!ptn37  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >}/"g x  
adjudication of bankruptcy 裁定破产;宣告破产 0nz k?iP  
adjudication of insolvency 裁定无力偿还债务 Q_#X*I  
adjusted actual 经调整的实数;调整后的实数 I=^%l7  
adjusted current assets 经调整的流动资产;调整后的流动资产 )[)-.{q  
adjusted figure 经调整的数字;调整后的数额 4f"a/(>*  
adjusted liabilities 经调整的负债;调整后的负债 ]IJ.}  
adjusted loss 经调整的亏损;调整后的亏损 b,G+=&6u  
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 Bd"7F{H  
adjusted profit 经调整的利润;调整后的利润 FO}4~_W{  
adjusted surplus 经调整的盈余额;调整后的盈余额 zq]V6.]J  
adjusted value 经调整的价值;调整后的价值 b\?#O}  
adjustment 调整;修订;理算〔保险〕 3<msiC P  
adjustment centre 调剂中心 {R,rc!yF  
adjustment lag 调整过程的时间差距;调整时差 %2oLND}?z  
adjustment mechanism 调整机制 h{ce+~X  
adjustment of loss 亏损调整 H$ xSl1>E  
adjustment process 调整过程;调整程序 {\ziy4<II  
adjustment range 调整幅度 cVn7jxf  
administered exchange rate 受管制汇率 wR/i+,K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )11/BB\v  
administration expenses 行政费用 BoIe<{X(9  
administration fee 手续费;行政费 7XWgY%G  
administration in bankruptcy 破产管理 qTyU1RU$9^  
administration order 遗产管理令 ^m8\fCA*  
administrator 管理人;遗产管理人 ;wprHXjq  
administrator of the estate 遗产管理人 4[.- a&!}  
admission of debt 债项承认书 3g|O2>*?  
admission of proof 接纳债权证明 >e-XZ2>Sj  
advance 放贷款项;垫付款项;预支款项;预付款项 L*h X_8J  
advance account 暂支帐目;预付款帐户 1xq1te)  
advance compensation 预付补偿金 Yjk A^e  
advance from shareholder 股东垫款 }.zgVL L  
advance pending reimbursement 预支以待日后付还 o<P%|>qX  
advanced economy 先进经济体系 L +.K}w  
advancement 预付;预付财产 G68N@g  
advances warrant 垫款令 h/(9AO}t  
advancing 贷出 3[aJ=5  
adverse balance 逆差 i$:CGUb  
adverse exchange 逆汇 5'V'~Q%  
advertisement addressed to shareholders 在报章刊登的致股东通告 r?/>t1Z  
advice for collection 托收通知书 HNjkRl)QR  
advice of drawing 提款通知书;汇票通知书 2 >xV&  
advice of payment 付款通知 Gh|1%g"gm  
Advisory Committee [Securities and Futures Commission] +S%@/q  
谘询委员会〔证券及期货事务监察委员会〕 <)n   
Advisory Committee on Diversification 经济多元化谘询委员会 #^#)OQq]  
affidavit 誓章;遗产申报誓章  |Be.r{l  
affidavit of no receipt 述明无收款的誓章 -R7f/a8  
affiliate 联号;联营公司;附属公司 R?|_` @@A  
affiliated company 附属公司;联号;联营公司 N}F G%a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !FpMO`m  
affordability 负担能力 4 <]QMA0  
African Development Bank [AfDB] 非洲开发银行 e$>5GM  
after-acquired property 事后取得的财产 F/EHU?_EI  
after-hours dealing 市后交易 \wDOE(>  
after-tax profit 税后盈利;税后利润;税后溢利 <!OP b(g2  
agency agreement 代理协议 *%)L?*  
agency expenses 代理机构的开支 J;_JH lK  
agency fee 代理费 PL+fLCk,I  
Agency Law 《代理法》 ={L:q8v)  
agent 代理人;承销人 ,CM$A}7[  
agent of company 公司代理人 Tu/JhP/g,`  
agent's fee 代理人费;经纪费 l3iL.?&Pa  
aggregate 总计;总数;总体数字 053W2Si   
aggregate amount 总款额;总额 H#Og0gEE}5  
aggregate assets and liabilities 总体资产与负债 V">Uh@[J_  
aggregate at constant price 按固定价格计算的总体数字 `XWxC:j3%  
aggregate demand 总需求 bh7 1Zu  
aggregate gross position 总持仓量 & vLX  
aggregate limit 总限额 3?5 ~KxOE(  
aggregate of salaries tax 合计薪俸税 ;:$Na=  
aggregate performance 总体表现;总体业绩 ":-)mfgGU  
aggregate supply 总体供应 A<.Q&4jb  
aggregate surplus 总盈余 #sqDZ]\B  
aggregate total 整体总额 M;43F*   
aggregate value 总值;合计价值 9I.v?Tap  
aggregated basis 合计基准 .cZ&~ N  
aggregated net chargeable income 合计应课税入息实额 P^h2w%6'  
aggregation 合并计算;合计;总和 7L-%5:1%  
aggregation of incomes of husband and wife 夫妇入息合并计算 p6HZ2Q:a  
aggregation of property 财产的总和 ]7u8m[@  
agio 差价;贴水 M$~h(3  
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》 f1~3y}7^Jq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [#9ij3vxd  
《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》 C,I N+@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Gg.w-&  
《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》 v"F0$c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {YGz=5^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?Y hua9  
agreement for a settlement 授产协议 3mm`8!R  
agreement for assignment 转让协议 IYQYW.`ly  
agreement for sale 售卖协议;买卖协议 Dh9-~}sW'  
agreement for sale and purchase 买卖协议 wyc,Ir  
agreement for the payment of interest 支付利息协议 ~AE034_N  
agreement for the repayment of money 还款协议 EhD|\WLx!  
agreement of reinsurance 再保险协议 2Qy!Aa  
Agricultural Bank of China 中国农业银行 yZ!Eu#81  
air passenger departure tax 飞机乘客离境税 )$]+R?v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &J~S  $  
airport tax 机场税 %~W}262  
alcohol duty 酒精税 ?&GMp[  
alienation 让与;让渡;转让 f^%E]ki  
alimony 生活费;赡养费 y1 }d(%  
All Ordinaries Index [AOI] 所有普通股指数 3tm z2JIb  
all risks 全险;综合险 x# YOz7.  
All Sales Record for Stock Market 《股票市场成交报告》 Czci6 Lz  
Allied Capital Resources Limited 新联财务有限公司 Sm Ei _u]'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H_AV3 ;  
allocation letter 拨款信件 VG8rd'Z  
allocation of fund 分配款项;预留款项 O\D({>  
allocation of profit 利润分配;溢利分配 |@@mq!>-  
allocation warrant 拨款令 ./fEx 'E  
allotment 分配;配股 ~F(+uJbO  
allotment notice 股份配售通知;配股通知 RV$+g.4  
allotment of shares 股份分配 "FXS;Jf  
allowable 可获宽免;免税的 tAC,'im:*  
allowable business loss 可扣除的营业亏损  CMg83  
allowable expenses 可扣税的支出 rvmI 8  
allowance 免税额;津贴;备抵;准备金 )-QNWN H  
allowance for debts 债项的免税额 18n84RkI9  
allowance for depreciation by wear and tear 耗损折旧免税额 `Eu(r]:W  
allowance for funeral expenses 殡殓费的免税额 Gz6GU.IyQy  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {//F>5~[  
allowance for repairs and outgoings 修葺及支出方面的免税额 8uGPyH  
allowance to debtor 给债务人的津贴 Ffxk] o&%c  
alteration of capital 资本更改 qIqk@u  
alternate trustee 候补受托人 Y(:OfC?  
amalgamation 合并 O)5PUyC:H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )R +o8C  
ambit of charges 征税范围;收费范围 sTA/2d  
amended valuation 经修订的估值 =3zn Ta }  
American Commodities Exchange 美国商品交易所 @NH Ruk+  
American Express Bank Limited 美国运通银行 &=?`;K  
American Stock Exchange 美国证券交易所 m+m6"yE#_  
amortization 摊销 \Zh)oUHd  
amount due from banks 存放银行同业的款项 __V]HcP;  
amount due from banks abroad 存放海外银行同业的款项 fhY[I0;}$  
amount due from holding companies 控股公司欠款 3H%HJS  
amount due from local banks 存放本港银行同业的款项 _5K_YhT  
amount due to banks 银行同业的存款 k,@J&   
amount due to banks abroad 海外银行同业的存款 ={b ]  
amount due to holding companies 控股公司存款 ,|#>X>^FQQ  
amount due to local banks 本港银行同业的存款 2 Lam vf  
amount due to outport banks 外埠银行同业的存款 .3U[@*b(  
amount for note issue 发行纸币的款额 `HS4(2+C  
amount of bond 担保契据的款额 %'t~e?d!  
amount of consideration 代价款额 uv-W/p  
amount of contribution 供款数额 R|CY4G j  
amount of indebtedness 负债款额 d=#p w*w  
amount of principal of the loan 贷款本金额 ^i8I 1@ =  
amount of rates chargeable 应征差饷数额 #w*pWD^  
amount of share capital 股本额 lQsQRp  
amount of sums assured 承保款额 B![5+  
amount of variation 变动幅度 'iVo,m[yKU  
amount of vote 拨款数额 BH-[q9pf  
amount payable 应付款额 0o<q Eo^  
amount receivable 应收款额 5i/E=D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -PnC^r0L$  
analysis 分析 NqZRS>60v  
ancillary risk 附属风险 $&C(oh$:  
annual account 周年帐目;周年帐目报表;年度决算;年结 IP'igX  
annual accounting date 年结日期 @gqw]_W  
annual allowance 每年免税额;年积金;年度津贴;年津 `es($7}P_W  
annual balance 年度余额 [[ e| GQ  
annual disposable income 每年可动用收入 3opLLf_g  
annual estimates 周年预算 b66X])+4jE  
annual fee 年费 pq[mM!;#v  
annual general meeting 周年大会 w}.'Tebu  
annual growth rate 年增率;每年增长率 [Kj:~~`T   
annual long-term supplement 长期个案每年补助金 0v@/I<  
annual pensionable emolument 可供计算退休金的年薪 ?:?4rIZ<  
annual report 年报 nP3GI:mjL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |wJZU  
annual return 周年报表;周年申报表;每年报税表格 YF -w=Y6  
Annual Return Rules 《周年报表规则》 HLe^|  
annual review of consumer prices 每年消费物价回顾 $CmX &%L=  
annual roll-forward basis 逐年延展方式 vaj66nV  
annual salary 年薪 IPO[J^#Me  
annual statement 年度报表;年度决算表 O8r"M8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^)q2\ YE;  
annuitant 年金受益人 (J*w./  
annuity 年金 )zXyV]xe  
annuity contract 年金合约 Y(y 9l{'  
annuity on human life 人寿年金 W"kw>JEt  
antecedent debt 先前的债项 VWshFI  
ante-dated cheque 倒填日期支票 &{ {DS  
anticipated expenditure 预期开支 s3-ktZ@  
anticipated net profit 预期纯利 >fye^Tx  
anticipated revenue 预期收入 }iSakq'  
anti-inflation measure 反通货膨胀措施 |"yf@^kdC  
anti-inflationary stance 反通货膨胀立场 S/-7Zo&w+  
apparent deficit 表面赤字 V./w06;0  
apparent financial solvency 表面偿债能力 {F :v$ K  
apparent partner 表面合伙人 iw fp'  
application for personal assessment 个人入息课税申请书 YC]YX H  
application of fund 资金应用 ~9?U_ahfVt  
application to release as liquidator and to destruct the books of accounts and documents gOyY#]g  
申请免除清盘人职务及毁灭帐簿与文件 ^Q=y^fx1  
appointed actuary 委任精算师 :Nz?<3R0\  
appointed auditor 委任核数师;委任审计师 vS YKe  
appointed trustee 委任的受托人 !/}FPM_  
appointer 委任人 `XxG"k\/S  
apportioned pro rata 按比例分摊 e(#IewKp  
apportionment 分配;分摊 ?4ILl>*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B#aH\$_U  
apportionment formula 分摊方程式 h_~|O [5|)  
apportionment of estate duty 遗产税的分摊 R*@[P g*  
appraisal 估价;评估 jBv$^L  
appreciable growth 可观增长 2 1~7{#  
appreciable impact 显着影响 b%;59^4AjD  
appreciable increase 可观增长 JYd7@Msfc  
appreciation 增值;升值 b;L>%;  
appreciation against other currencies 相对其他货币升值 v1r_Z($  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ay(!H~q_U  
appreciation tax 增值税 )E:,V~< 8  
appropriation 拨款;拨用;拨付 Iz )hz9k  
appropriation account 拨款帐目 P/pjy  
Appropriation Bill 拨款法案 y5/6nvH_6  
appropriation-in-aid system 补助拨款办法 qijcS2E6S  
approved assets 核准资产 bW9"0=j[{  
approved basket stock 认可一篮子证券 lB!vF ~A&  
approved budget 核准预算 6B''9V:s  
approved charitable donation 认可慈善捐款 PDIclIMS'F  
approved charitable institution 认可慈善机构 m*!f%}T  
approved currency 核准货币;认可货币 4C1FPrh  
approved estimates 核准预算 k=7Gr;;l=p  
approved estimates of expenditure 核准开支预算 C,r`I/;  
approved overseas insurer 核准海外保险人 h4anr7g{  
approved overseas trust company 核准海外信托公司 EF=dXm/\  
approved pooled investment fund 核准汇集投资基金 7"q+"0G  
approved provident fund scheme 认可公积金计划 ~*!u  
approved provision 核准拨款 g(<T u^F  
approved redeemable share 核准可赎回股份 k\pDJ7wF^  
approved regional stock 认可地区性证券 Mi}I0yhVm  
approved retirement scheme 认可退休金计划 rQEi/  
approved subordinated loan 核准附属贷款 :wU_-{>>2  
arbitrage 套戥;套汇;套利 *v rW A  
arbitrageur 套戥者;套汇者 !\0F.*   
arbitrary amount 临时款项 fYhR#FVI  
arrangement 措施;安排;协定 D#7_T KX  
arrears 欠款 }t|Plz  
arrears of pay 欠付薪酬 7%9)C[6NSs  
arrears of revenue 逾期未收税款;逾期未收的帐项 l>~`;W  
articles of association 组织章程;组织细则;组织章程细则 Ka]@[R6e  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 (a `FS,M  
ascertainment of profit 确定利润 x=5P+_  
"Asia Clear" “亚洲结算系统” w,Z" W;|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6<Z*Tvk{C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PXosFz~  
Asian Development Fund [ADF] 亚洲发展基金 f]8!DXEA  
Asian dollar bond 亚洲美元债券 ejklpa ./  
Asian dollar market 亚洲美元市场 $(gGoL<  
Asian dollar rate 亚洲美元利率 fpvvV(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ad;S=h8:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;cI#S%uvpn  
asked price 沽盘;喊价;索价;卖方报价 i-,D_   
assessable income 应评税入息 d=XpO*v,[  
assessable loss 应评税亏损 dC` tN5  
assessable profit 应评税利润 _1sMYhI  
assessable value 应评税值 A XBkJ'jd  
assessed profit 估定利润 W|dpFh`  
assessed value 经评估价值 j1YH9T#|D  
assessment 评税;评定;估价;评税单 cJ(BiL-uF  
assessment number 评税编号;估价编号 ?j/kOD0  
assessment of additional tax 补加税评税 u 1ZJHry  
assessment of performance 业绩评估;实绩评价 mX&xn2}qZ"  
Assessor 评税主任 Xsd $*F@<  
asset price bubbles 资产价格泡沫 \+k, :8s/  
asset-backed securities 具资产保证的证券 ^/>Wr'w   
assets accretion 资产增值 'y9*uT~  
assets and liabilities 资产与负债 \sK:W|yy  
assets betterment statement 资产递增表;资产改进表 5vTv$2@  
assets lending 实物放款;有抵押贷款 (=1q!c`  
assets of the company passing on the death 死者去世时转移的公司资产 Gg%tVQu  
assets pledged as security for liabilities 用作负债抵押的资产 fcRj  
assets portfolio 资产投资组合 p jKt:R}  
assets price 资产价格 mG)8U{L  
assets quality 资产质素 b~_B [cf  
assets realization 资产变现 |gnAqkW0  
assets refinancing arrangement 资产再集资安排 74K)aA  
assets securitization 资产证券化 X JY5@I.  
assets situated outside Hong Kong 在香港以外地方的资产 ^qxdmMp)l  
assets stripping 削减资产;拆卖资产 A&?}w_|9  
assets value 资产值 =}JBA>q(  
assignee 承让人 <jeh`g  
assignment 转让;转让书;转让契 X Orcygb2  
assignment of interest 权益转让 akT|Y4KxD  
assignment of letters patent and trade mark 专利证书及商标转让 s^w\zzYb  
assignment of property 物业转让;物业转让书 9ilM@SR  
assignment right 转让权 QDS0ejhp  
assignor 转让人 gnt45]@{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 L[9OVD  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iTh xVD  
associate member 附属会员 pOm@b `S%  
associated body corporate 相联法人团体 2;G98H  
associated company 相联公司;联属公司 P,i"&9 8  
associated corporation 相联法团 G0}Dq M Ti  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \a\= gn   
公认会计师公会〔英国〕 JO2xT#V  
Association of Futures Exchange Brokers 香港期货经纪协会 `=79i$,,t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |olNA*4  
association of underwriters 承保人组织 0p-#f|ET  
assumption of control 接管 FV A UR  
assurance 担保;保险;转易;转易书 IX9K.f  
assurance of interest 权益的转易 0[/vQ+O]2  
at 19XX price 按一九XX年价格计算 q7,^E`5EgU  
at a discount 按赔价计算;按贴水价格计算;打折扣 <_9!  
at a premium 按溢价计算;按升水价格计算 s~^*+kq  
at call 通知付款;按通知 td >,TW=A*  
at constant market price 按固定市价计算 .Gh%p`<  
at constant price 按固定价格计算 cw;co@!$  
at cost 按成本计算 GR%{T'ZD`  
at current market price 按当时市价计算;按现时市价计算 b,dr+RB  
at current price 按当时价格计算;按现时价格计算 ~%s}S  
at factor cost 按要素成本计算;按生产要素成本计算 QY@u}&m%o  
at money-of-the-day price 按付款当日价格计算 LM:)j:gS6  
at or better 按指定或较佳价位〔买卖指令〕 cC%j!8!  
at par 按面值计算;平价 "u;YI=+  
at sight 见票即付 -#aZF2z   
at the close 按收市盘 " 9@,l!  
at the opening 按开市盘 EJLQ&oH[  
attestation 见证;见证条款 vU!8`x)  
at-the-money option 平价期权 :.$"kXm^  
attorney 受权人;受托代表人 ExCM<$,  
attornment 新拥有人承认书 S[mM4et|  
attributable profit 可归属利润 vZ@g@zB4o0  
attributable share value 可归属股份价值 D`VFf\7  
Auckland Stock Exchange 奥克兰证券交易所 Vclr2]eV4O  
auction 拍卖 EMlIxpCn:  
auctioneer 拍卖商 "jR]MZ  
audit 审计;核数 HzvlF0f  
Audit Commission 审计署 d&jjWlHgEN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )~V }oKk0t  
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〕 5Z{_m;I.   
audit review 帐目审查 4T`&Sl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }c% pH{ HI  
audited account 审计帐目;经审计的帐目 KiAcA]0  
audited annual account 经审计的周年帐目 )TU<:V  
audited balance sheet 经审计的资产负债表 h*Je35  
auditor 核数师;核数主任;审计师 tPU-1by$  
auditor's certificate 核数师证明书;审计师证明书 bLbR IY"l  
auditor's report 核数师报告;审计师报告 \"x>JW4w  
Aussie bond 澳元债券 :)IV!_>'d  
austerity budget 紧缩预算 (a.1M8v+Sg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ES}. xZ#~  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?x3Jv<G0*  
Australian Dollar [AUD] 澳元 #cU^U#;=r  
Australian Options Market 澳大利亚期权市场 gn ?YF`  
Australian Securities Commission 澳洲证券事务监察委员会 ~Ky4+\6o>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q[ d)e6  
Australian Stock Exchange 澳大利亚证券交易所 y-9+a7j  
Austrian Schilling [ATS] 奥地利先令 PKf:O  
authentication 认证;鉴证 [i7YVwG4  
authority to purchase 委托购买证;委购书 uWjU OJEe  
authorization 认可;核准;授权;授权书  s;Y<BD  
authorization by direction 指示授权 ^.go O]  
authorization by instruction 指令授权 6~8F!b2  
authorization by warrant 令状授权 eLfvMPVo  
authorization of unit trust 单位信托的认可 JA^v  
authorized agent 指定代理人 7I}P*%(f  
authorized capital 法定资本 #BY`h~&T  
authorized clerk 出市员 $`ztiVu3  
authorized dealer 认可交易商 2f{T6=SK  
authorized financial institution 认可财务机构 i  sW\MB]  
authorized fund 认可基金 sJZ!sznn  
authorized fund house 获授权的基金公司;认可基金公司 8TWTbQ  
authorized institution 认可机构 NfzF.{nh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =o^|bih  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WeMAe w/d  
authorized insurer 获授权保险人;获认可承保人 R7?29?$7  
authorized investment 特准投资项目 |`O7nOM  
authorized person 获授权人 `rb>K  
authorized representative 获授权代表 4(cJ^]wb^  
authorized share capital 法定股本 Z4hLdHo_  
automated quotation system 自动报价系统 B4g8 ~f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Br5o7(AE  
自动交易系统〔香港期货交易所有限公司〕 }Ln@R~[  
automatic adjustment mechanism 自动调整机制 GABQUmtH  
automatic adjustment system 自动调整系统 9V 0}d2d  
Automatic Clearing House 自动票据交换所  HpW 42  
automatic exchange rates accumulation system 自动化汇率累集系统 #sB,1"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 xT*d/Oaw  
automatic teller machine [ATM] 自动柜员机 g(hOg~S\E  
autopay 自动转帐 `bG7"o`  
available assets 可用资产 z[nS$]u  
available fiscal reserve 现存财政储备 0g=`DSC<(  
available profit 可用利润 E167=BD9<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 T!2=*~A  
average 平均;平均数;海损 jqnCA<G~B-  
average basic salary 平均基本薪金 D'_Bz8H!p  
average consumer expenditure 平均消费开支;一般消费开支 h|;qG)f^  
average cost 平均成本 {i [y9  
average cost of land production 增辟土地平均成本 )9v`f9X){  
average daily turnover 平均每日成交额 `BY&>WY[  
average daily wage rate 平均每日工资率 uQqWew8l+  
average expenditure pattern 平均开支模式 Pbu{'y3J  
average growth rate 平均增长率 v?:: |{  
average net fixed assets 固定资产平均净值 7 s Fz?` -  
average of relatives 相对价格平均数 y$W|~ H   
average price 平均价格 V@vU"  
average propensity to consume 平均消费倾向;一般消费倾向 BiwieF4x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9m2, qr|  
average rate 平均率 XN=67f$Hw  
average revenue 平均收入;平均收益 1$/MrPT(b  
average stock 平均库存;平均存货 p9!"O  
average yearly rent 平均年租 C$h<Wt=<  
avoidance of double taxation 避免双重课税 #p(h]T32  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
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