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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: YKf,vHau  
A share A股;甲类股份 C>$5<bx  
abatement of tax 减税;减扣免税额 8NudY3cU!  
ABN AMRO Bank N.V. 荷兰银行 -q&VV,  
above-the-line expenditure 线上项目支出;经常预算支出 6AqHzeh  
above-the-line receipt 线上项目收入;经常预算收入 [|d:QFx  
ABSA Asia Limited 南非联合亚洲有限公司 tS#EqMf&o  
absolute change 绝对数值变更 I8gGP'  
absolute expenditure 实际开支 eJilSFp1  
absolute guideline figure 绝对准则数字 5g&.P\c{  
absolute interest 绝对权益 )b"H]"  
absolute order of discharge 绝对破产解除令 r^ S 4 I&  
absolute profit margin 绝对利润幅度 E:4`x_~qQ  
absolute value 实值;绝对值 ~Lhq7;=H?O  
absolutely vested interest 绝对既得权益 ~l}rYi>g%  
absorbed cost 已吸收成本;已分摊成本 dl'pl  
absorption 吸收;分摊;合并 e{:P!r aM  
absorption rate 吸收率;摊配率;分摊率 vi4u `  
ACB Finance Limited 亚洲商业财务有限公司 2al%J%  
acceptable form of reciprocity 合理的互惠条件 !Y!Cv %  
acceptable rate 适当利率;适当汇率 n*CH,fih:  
acceptance agreement 承兑协议 ylLQKdcL  
acceptance for honour 参加承兑 upQ:C>S  
acceptor 承兑人;接受人;受票人 T.d+@ZV<#  
acceptor for honour 参加承兑人 Q7&Yy25   
accident insurance 意外保险 #R"9(Q&  
Accident Insurance Association of Hong Kong 香港意外保险公会 {\ P$5O{%  
accident insurance scheme 意外保险计划 ?}m/Q"!1  
accident year basis 意外年度基准 2uZ <q?=  
accommodation 通融;贷款 djS?$WBpU  
accommodation bill 通融票据;空头票据 b(_PCVC  
accommodation party 汇票代发人 (u@[}!  
account balance 帐户余额;帐户结余 .6xP>!E}Q  
account book 帐簿 ,E3"Ai sI  
account collected in advance 预收款项 ^6#FqK+{u  
account current book 往来帐簿 S9 <J \`FG  
account of after-acquired property 事后取得的财产报告 \U4O*lq  
account of defaulter 拖欠帐目 VmF?8Vi4  
account payable 应付帐款 6b9Ddb*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 xYc)iH6&  
account receivable 应收帐款 -6;0 x  
account receivable report 应收帐款报表 Z}T<^  F  
account statement 结单;帐单;会计财务报表 L^KGY<hp4  
account title 帐户名称;会计科目 O}MY:6Pe  
accountant's report 会计师报告 _Hl[Fit<j1  
Accountant's Report Rules 会计师报告规则 Y]{<IF:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 v{i'o4  
Accounting Arrangements 《会计安排》 !(*mcYA*W  
accounting basis 会计基础 gq*- v:P>  
accounting by Official Receiver 破产管理署署长呈交的帐目 zPe4WE|  
Accounting Circular 《会计通告》 R/waWz\D  
accounting class 会计类别 %'kaNpBz  
accounting date 记帐日期;会计结算日期 v$K`C;  
accounting for money 款项核算 'v* =}k  
Accounting Officer 会计主任 Ra'0 ^4t  
accounting period 会计报告期;会计期 K0@2>nR  
accounting policy 会计政策;会计方针 @(JcM=  
accounting practice 会计惯例 iH#~eg  
accounting principle 会计准则 VFT G3,kI  
accounting record 会计记录 +&jWM-T"-  
accounting report 会计报告 R<Ojaj=V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H;k;%Zg;  
Accounting Society of China 中国会计学会 QN9$n%Z  
accounting statement 会计报表 <t,uj.9_  
accounting system 会计制度;会计系统  LS,/EGJ  
accounting transaction 会计事项;帐务交易 bESmKe(  
accounting treatment 会计处理 MxuwEV|^  
accounting year 会计年度 ik+qx~+`Qv  
accretion 增值;添加 lJi'%bOi  
accrual 应计项目;应累算数目 4-eb&  
accrual basis 应计制;权责发生制 0L $v7, 5  
accrual basis accounting 应计制会计;权责发生制会计 L5(rP\B  
accrue 应累算;应计 ' jZ2^  
accrued benefit 应累算利益 Nm--h$G  
accrued charges 应计费用 _J 6|ju\  
accrued cumulative preference share dividend 应累算的累积优先股股息 LZMdW #,[  
accrued expenses 应累算费用 3%/]y=rA  
accrued interest payable 应付利息;应计未付利息 .6 !IO^`[  
accrued interest receivable 应收利息;应计未收利息 r) T^ Td1  
accrued right 累算权益 <GF)5QB  
accruing profit 应累算的利润 VQZ3&]o  
accumulated fiscal reserve 累积财政储备 F8;M++  
accumulated profit 累积利润;滚存溢利 GfUIF]X  
accumulated reserve 累积储备 (sW:^0p  
accumulation of surplus income 累积收益盈余 ;DL|%-%;$r  
acquired assets 既得资产 b,Ed}Ir  
acquisition 收购;购置;取得 }9R45h}{<  
acquisition cost 购置成本 nZfTK>)A0  
acquisition expenses 购置费用 6dV@.(][a  
acquisition of 100% interest 收购全部股权 xrA(#\}f$  
acquisition of control 取得控制权 KZ6}),p  
acquisition of fixed assets 购置固定资产 j1N1c~2  
acquisition of shell “买壳” ';+;  
acquisition price 收购价 nSz Fs(]f  
act of God 天灾 g (33h2"  
acting partner 执事合伙人 D7X-|`kH  
active market 买卖活跃的市场;交投畅旺的市场;旺市 `. /[/ z-g  
active partner 积极参与的合伙人 X"(!\{ySI;  
active trading 交投活跃 I--WS[  
actual circulation 实际流通 *;7&  
actual cost 实际成本 r62x*?/  
actual expenditure 实际开支;实际支出 ;Z-Cn.  
actual income 实际入息;实际收入;实际收益 NZ e3 m  
actual market 现货市场 xB68RQe)  
actual price 现货价;实际价格 >a%NC'~rc  
actual profit 实际利润 U; ?%rM6  
actual quotation 实盘;实际价位;实际报价 LbJ tU !  
actual year basis 按实际年度计算 b+'G^!JR  
actuals 实货 &vj+3<2  
actuarial investigation 精算调查 qlIC{:E0  
actuarial principle 精算原则 G&0&*mp  
actuarial report 精算师报告 U)zd~ug?m  
Actuarial Society of Hong Kong 香港精算学会 Yi{[llru  
actuarial valuation 精算师估值 $G"PZ7  
actuary 精算师 9;&2LT7z  
ad referendum agreement 暂定协议;有待覆核的协定 P0Ds7xh]h  
ad valorem duty 从价税;按值征税 R)I 8 )  
ad valorem duty system 从价税制 X8ev uN  
ad valorem fee 从价费 /1h`O@VA  
ad valorem tariff 从价关税 m`g%\o^6i  
additional allowance 额外免税额 #KXazZu"  
additional amount for unexpired risk 未过期风险的额外款额 6]\F_Z41  
additional assessable profit 补加应评税利润 nR6~oB{-  
additional assessment 补加评税 .i"v([eQ  
additional commitment 额外承担 zpZlA_   
additional commitment vote 额外承担拨款 WnLgpt2G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h76#HUBr!  
additional dependent parent allowance 供养父母额外免税额 {dg3 qg~  
additional provision 额外拨款 z<+".sD'  
additional stamp duty 附加印花税 oZ& ns!#  
additional tax 补加税罚款;补加税款 J@oGAa%3)  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 //JF$o=)D  
adjudged bankrupt 被裁定破产 fg8V6FS  
adjudicated bankrupt 裁定破产人 6^ wg'u]c  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9HLn_|yU  
adjudication of bankruptcy 裁定破产;宣告破产 ci+Pg9sS  
adjudication of insolvency 裁定无力偿还债务 Q0gO1 T  
adjusted actual 经调整的实数;调整后的实数 ,M>W)TSH  
adjusted current assets 经调整的流动资产;调整后的流动资产 H'<9;bD -  
adjusted figure 经调整的数字;调整后的数额 3rZFN^  
adjusted liabilities 经调整的负债;调整后的负债 Fw+JhI VP  
adjusted loss 经调整的亏损;调整后的亏损 hAOXOj1  
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 V(L~t=k$  
adjusted profit 经调整的利润;调整后的利润 NSOWn]E  
adjusted surplus 经调整的盈余额;调整后的盈余额 KA`1IW;  
adjusted value 经调整的价值;调整后的价值 ba% [!  
adjustment 调整;修订;理算〔保险〕 .Y&_k  
adjustment centre 调剂中心 ~1S7\e7{  
adjustment lag 调整过程的时间差距;调整时差 itm;,Sbg  
adjustment mechanism 调整机制 `kwyF27v]  
adjustment of loss 亏损调整 *na7/ysT<  
adjustment process 调整过程;调整程序 mppBc-#EYr  
adjustment range 调整幅度 E,xCfS)  
administered exchange rate 受管制汇率 xii*"n~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q~,E K  
administration expenses 行政费用 E;$t|~ #  
administration fee 手续费;行政费 !#rZ eDmw  
administration in bankruptcy 破产管理 F@ZG| &  
administration order 遗产管理令 69cOdIt^D  
administrator 管理人;遗产管理人 t}cj8DC!  
administrator of the estate 遗产管理人 wC{ =o`v  
admission of debt 债项承认书 ~"gOq"y 5p  
admission of proof 接纳债权证明 7Hf6$2Wh  
advance 放贷款项;垫付款项;预支款项;预付款项 u,PrEmy-  
advance account 暂支帐目;预付款帐户 m,K\e  
advance compensation 预付补偿金 H5,{Z  
advance from shareholder 股东垫款 =V"ags   
advance pending reimbursement 预支以待日后付还 L FHyiIO  
advanced economy 先进经济体系 @IB8(TZ5I  
advancement 预付;预付财产 "3Dvc7V  
advances warrant 垫款令 j6/ 3p|E  
advancing 贷出 k5w+{iOh  
adverse balance 逆差 |QAmN> 7U  
adverse exchange 逆汇 8<^[xe  
advertisement addressed to shareholders 在报章刊登的致股东通告 zO2<Igb  
advice for collection 托收通知书 18}L89S>  
advice of drawing 提款通知书;汇票通知书 bsr  
advice of payment 付款通知 (^qcX;-  
Advisory Committee [Securities and Futures Commission] r4J4|&ym  
谘询委员会〔证券及期货事务监察委员会〕 #E^%h  
Advisory Committee on Diversification 经济多元化谘询委员会 Uk S86`.  
affidavit 誓章;遗产申报誓章 pA4/ '7nCl  
affidavit of no receipt 述明无收款的誓章 xE9^4-Px*  
affiliate 联号;联营公司;附属公司 >/6v` 8F  
affiliated company 附属公司;联号;联营公司 /{>ds-;-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,PJl32  
affordability 负担能力 S^I38gJd  
African Development Bank [AfDB] 非洲开发银行 xO/44D  
after-acquired property 事后取得的财产 t82Bp[t  
after-hours dealing 市后交易 h6)hZ'zV  
after-tax profit 税后盈利;税后利润;税后溢利  O5_[T43  
agency agreement 代理协议 R j(="+SPj  
agency expenses 代理机构的开支 }=?r`J+Ev;  
agency fee 代理费 AW+4Vm_!l  
Agency Law 《代理法》 Cla Yy58v  
agent 代理人;承销人 p&Nw:S  
agent of company 公司代理人 @*is]d+Ya  
agent's fee 代理人费;经纪费 8Ral%I:gr  
aggregate 总计;总数;总体数字 ;f?OT7>kN  
aggregate amount 总款额;总额 M[<O]p6  
aggregate assets and liabilities 总体资产与负债 t^8#~o!%  
aggregate at constant price 按固定价格计算的总体数字 RZOk.~[v  
aggregate demand 总需求 ~>>o'H6  
aggregate gross position 总持仓量 tI.(+-q  
aggregate limit 总限额 g|)e3q{M  
aggregate of salaries tax 合计薪俸税 bCd! ap+#  
aggregate performance 总体表现;总体业绩 Qyt6+xL  
aggregate supply 总体供应 8uyVx9C0  
aggregate surplus 总盈余 Sl:\5]'yJ  
aggregate total 整体总额 - /#3U{O  
aggregate value 总值;合计价值 b'3#FI=:  
aggregated basis 合计基准 p"q-sMYl  
aggregated net chargeable income 合计应课税入息实额 bTO$B2eh|  
aggregation 合并计算;合计;总和 Y)BKRS~  
aggregation of incomes of husband and wife 夫妇入息合并计算 5kC#uk  
aggregation of property 财产的总和 +8Peh9"  
agio 差价;贴水 0AR4/5.  
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》 _qE2r^o"B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <u->hT  
《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》 )I1LBvfQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k^R>xV  
《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》 vk{4:^6.TV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kZUuRB~om  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @VxBURZ?  
agreement for a settlement 授产协议 DgClN:Hw  
agreement for assignment 转让协议 HeSnj-mtr}  
agreement for sale 售卖协议;买卖协议 %6Hn1'7+v  
agreement for sale and purchase 买卖协议 Gps  
agreement for the payment of interest 支付利息协议 I*K^,XY+  
agreement for the repayment of money 还款协议 -7=pb#y  
agreement of reinsurance 再保险协议 {7(h%]  
Agricultural Bank of China 中国农业银行 Plm3vk=  
air passenger departure tax 飞机乘客离境税 |7|mnOBdDf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }pTw$B  
airport tax 机场税 dN\pe@#lKP  
alcohol duty 酒精税 $PrzJc  
alienation 让与;让渡;转让 '\_ic=&u  
alimony 生活费;赡养费 2"BlV *\lS  
All Ordinaries Index [AOI] 所有普通股指数 yv$MQ~]  
all risks 全险;综合险 KxJJ?WyM  
All Sales Record for Stock Market 《股票市场成交报告》 $?*+P``  
Allied Capital Resources Limited 新联财务有限公司 Sn0?_vH4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p,kJ#I  
allocation letter 拨款信件 tvFJ^5  
allocation of fund 分配款项;预留款项 zoUW}O  
allocation of profit 利润分配;溢利分配 )h+JX8K)l  
allocation warrant 拨款令 zYls>fbp,  
allotment 分配;配股 r9b`3yr=  
allotment notice 股份配售通知;配股通知 oL VtP  
allotment of shares 股份分配 azE>uEsE  
allowable 可获宽免;免税的 &<tji8Dj  
allowable business loss 可扣除的营业亏损 uVp R^  
allowable expenses 可扣税的支出 K =7(=Y{  
allowance 免税额;津贴;备抵;准备金 :Bn\1\  
allowance for debts 债项的免税额 D+ jk0*bJ  
allowance for depreciation by wear and tear 耗损折旧免税额 ?hfos Bn&[  
allowance for funeral expenses 殡殓费的免税额 T}u'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1$Eiv8xd  
allowance for repairs and outgoings 修葺及支出方面的免税额 'JkK0a2D  
allowance to debtor 给债务人的津贴 . `hlw'20  
alteration of capital 资本更改 AiO,zjM=  
alternate trustee 候补受托人 i"_f46r P  
amalgamation 合并 b~#rUOXb8?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [FC%_R&&  
ambit of charges 征税范围;收费范围 \[,7#  
amended valuation 经修订的估值 -p%=36n  
American Commodities Exchange 美国商品交易所 &TK%igL  
American Express Bank Limited 美国运通银行 4~o\Os+8  
American Stock Exchange 美国证券交易所 YVs{\1|'  
amortization 摊销 aP"i_!\.aa  
amount due from banks 存放银行同业的款项 q07rWPM "e  
amount due from banks abroad 存放海外银行同业的款项 (8H^{2K~  
amount due from holding companies 控股公司欠款 L G=Q  
amount due from local banks 存放本港银行同业的款项 F$+_Z~yt3;  
amount due to banks 银行同业的存款 dF FB\|e;0  
amount due to banks abroad 海外银行同业的存款 kV(?u_ R  
amount due to holding companies 控股公司存款 SKcAZC  
amount due to local banks 本港银行同业的存款 d]@9kG  
amount due to outport banks 外埠银行同业的存款 0K#dWc}"a  
amount for note issue 发行纸币的款额 iqOd]H]v  
amount of bond 担保契据的款额 /iukiWeW  
amount of consideration 代价款额 F,lQj7  
amount of contribution 供款数额 $}HSU>,%  
amount of indebtedness 负债款额 W?6RUyMC$T  
amount of principal of the loan 贷款本金额 l@Ml8+  
amount of rates chargeable 应征差饷数额 <m)@~s?D  
amount of share capital 股本额 V}aXS;(r%  
amount of sums assured 承保款额 wz:wR+  
amount of variation 变动幅度 i 5_g z>  
amount of vote 拨款数额 d}WAP m  
amount payable 应付款额 re^1fv  
amount receivable 应收款额 0} {QQB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .@[+05Yw  
analysis 分析 qbT].,?!U  
ancillary risk 附属风险 -><?q t  
annual account 周年帐目;周年帐目报表;年度决算;年结  ;xry  
annual accounting date 年结日期 uvm=i .  
annual allowance 每年免税额;年积金;年度津贴;年津 | @mZ]`p  
annual balance 年度余额 ap=M$9L'  
annual disposable income 每年可动用收入  =v8#@$  
annual estimates 周年预算 nE/T)[1|  
annual fee 年费 t`Hwq   
annual general meeting 周年大会 xpSMbX{e  
annual growth rate 年增率;每年增长率 8ALYih7"W  
annual long-term supplement 长期个案每年补助金 *_^AK=i  
annual pensionable emolument 可供计算退休金的年薪 nQ/El&{  
annual report 年报 Sc*p7o: A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4Ly!:GH3T  
annual return 周年报表;周年申报表;每年报税表格 -bE{yT)7  
Annual Return Rules 《周年报表规则》 &JP-M=\n  
annual review of consumer prices 每年消费物价回顾 LiN{^g^fx  
annual roll-forward basis 逐年延展方式 wddF5EcK0  
annual salary 年薪 ? 8'4~1g`}  
annual statement 年度报表;年度决算表 "lUw{3  
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 Va !HcG1^:  
annuitant 年金受益人 FTk!Mn88  
annuity 年金 }l_) d  
annuity contract 年金合约 uK t>6DN.  
annuity on human life 人寿年金 6wxQ_Qz:Q  
antecedent debt 先前的债项 Uh&MoIBs#  
ante-dated cheque 倒填日期支票 2TIZltFS0e  
anticipated expenditure 预期开支 &z,w0FOre  
anticipated net profit 预期纯利 fe&K2C%bm  
anticipated revenue 预期收入 lRentNg0b  
anti-inflation measure 反通货膨胀措施 VxsW3*`  
anti-inflationary stance 反通货膨胀立场 r,0> 40^  
apparent deficit 表面赤字 C>j"Ck^<  
apparent financial solvency 表面偿债能力 X,gXgxP\  
apparent partner 表面合伙人 j@ =n|cq  
application for personal assessment 个人入息课税申请书 '2# O{  
application of fund 资金应用 R%b,RH#  
application to release as liquidator and to destruct the books of accounts and documents Z*`CK^^~  
申请免除清盘人职务及毁灭帐簿与文件 W\X51DrEx  
appointed actuary 委任精算师 '8dgYj  
appointed auditor 委任核数师;委任审计师 ]@Zj-n8  
appointed trustee 委任的受托人 B"8^5#t4s  
appointer 委任人 %>pglI  
apportioned pro rata 按比例分摊 *<BasP  
apportionment 分配;分摊 XhTp'2,]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >. zk-`>-  
apportionment formula 分摊方程式 S . 1~#  
apportionment of estate duty 遗产税的分摊 Hk.+1^?%  
appraisal 估价;评估 KcY 2lTvx  
appreciable growth 可观增长 jaNkWTm :  
appreciable impact 显着影响 ))Aj X  
appreciable increase 可观增长 [}+ MZ  
appreciation 增值;升值 (bZ)pW/iw  
appreciation against other currencies 相对其他货币升值 8R-?x/:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tl0_as  
appreciation tax 增值税 fr:RiOPn  
appropriation 拨款;拨用;拨付 Yuh t<:`  
appropriation account 拨款帐目 5 {'%trDEy  
Appropriation Bill 拨款法案 @8DA  
appropriation-in-aid system 补助拨款办法 2j( w*k q~  
approved assets 核准资产 m&o&XVC  
approved basket stock 认可一篮子证券 PcJ,Y\"[  
approved budget 核准预算 ^<ayPV)+  
approved charitable donation 认可慈善捐款 kOJs;k  
approved charitable institution 认可慈善机构 !U*i13  
approved currency 核准货币;认可货币 VNA VdP  
approved estimates 核准预算 O cm  
approved estimates of expenditure 核准开支预算 1Te: &d  
approved overseas insurer 核准海外保险人 gK`6 NUj  
approved overseas trust company 核准海外信托公司 V#5BZU-  
approved pooled investment fund 核准汇集投资基金 0*,r  
approved provident fund scheme 认可公积金计划 <7u*OYjA  
approved provision 核准拨款 _ @ \  
approved redeemable share 核准可赎回股份 !^B`7  
approved regional stock 认可地区性证券 ]cFqKs  
approved retirement scheme 认可退休金计划 RqH"+/wR  
approved subordinated loan 核准附属贷款 Rs5G5W@"A  
arbitrage 套戥;套汇;套利 "y>l2V,4j%  
arbitrageur 套戥者;套汇者 -/KVZ  
arbitrary amount 临时款项 Fi1gM}>py  
arrangement 措施;安排;协定 "(T@*"vX2  
arrears 欠款 ;M\H#%G.  
arrears of pay 欠付薪酬 k\1q Jr  
arrears of revenue 逾期未收税款;逾期未收的帐项 d;)Im "  
articles of association 组织章程;组织细则;组织章程细则 wcB-)Ra  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~#@sZ0/<  
ascertainment of profit 确定利润 4l>/6LNMF  
"Asia Clear" “亚洲结算系统” PNc^)|4^Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 IjJ3./L!5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QT^W00h  
Asian Development Fund [ADF] 亚洲发展基金 xZbm,. v  
Asian dollar bond 亚洲美元债券 \q%li)  
Asian dollar market 亚洲美元市场 H@5:x8  
Asian dollar rate 亚洲美元利率 3 uhwoE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `ag>4?7?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U0UOubA  
asked price 沽盘;喊价;索价;卖方报价 =f=MtH?0y  
assessable income 应评税入息 9C3q4.$D  
assessable loss 应评税亏损 +7d%)t  
assessable profit 应评税利润 )7O4j}B){  
assessable value 应评税值 *\:u}'[  
assessed profit 估定利润 7S1 Y)  
assessed value 经评估价值 9cX ~  
assessment 评税;评定;估价;评税单 @yS  
assessment number 评税编号;估价编号 r|6S&Ia>  
assessment of additional tax 补加税评税  fW|1AUD,  
assessment of performance 业绩评估;实绩评价 o#H"tYP  
Assessor 评税主任 V+cHL  
asset price bubbles 资产价格泡沫 j<wWPv  
asset-backed securities 具资产保证的证券 zeNvg/LI^  
assets accretion 资产增值 t&H):P  
assets and liabilities 资产与负债 -=5z&) X  
assets betterment statement 资产递增表;资产改进表 D_(xhM  
assets lending 实物放款;有抵押贷款 j`ggg]"&$  
assets of the company passing on the death 死者去世时转移的公司资产 ^|-xmUC  
assets pledged as security for liabilities 用作负债抵押的资产 .B_) w:oF  
assets portfolio 资产投资组合 l+y/Mq^QB  
assets price 资产价格 q-X)tH_+w@  
assets quality 资产质素 |OhNQoTY  
assets realization 资产变现 Xn9TQ"[4  
assets refinancing arrangement 资产再集资安排 C]\r~f  
assets securitization 资产证券化 h+}`mi  
assets situated outside Hong Kong 在香港以外地方的资产 _U%!&_m6  
assets stripping 削减资产;拆卖资产 >jRz4%  
assets value 资产值 mEr* n  
assignee 承让人 ub0]nov  
assignment 转让;转让书;转让契 buG0#:  
assignment of interest 权益转让 "JKrbgN@;L  
assignment of letters patent and trade mark 专利证书及商标转让 ko $bCG%  
assignment of property 物业转让;物业转让书 9bq#&~+  
assignment right 转让权 !+=jD3HTJ  
assignor 转让人 ?4(uwX p  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 a[[u>oHyd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j*rra  
associate member 附属会员 UYD(++  
associated body corporate 相联法人团体 Z?O aY4  
associated company 相联公司;联属公司 lm o>z'<  
associated corporation 相联法团 Xc"S"a^\%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TY5<hPU=  
公认会计师公会〔英国〕 FsTE.PT  
Association of Futures Exchange Brokers 香港期货经纪协会 qun#z$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $xa#+  
association of underwriters 承保人组织 7V%}U5  
assumption of control 接管 3[pA:Z+xx  
assurance 担保;保险;转易;转易书 2BsMFMIw1  
assurance of interest 权益的转易 I[WW1P5  
at 19XX price 按一九XX年价格计算 p p9Gzn C  
at a discount 按赔价计算;按贴水价格计算;打折扣 B/c_pRl;  
at a premium 按溢价计算;按升水价格计算 G@BF<e{  
at call 通知付款;按通知 Fpzps!(;=  
at constant market price 按固定市价计算 .~4%TsBaY  
at constant price 按固定价格计算 wJ/k\  
at cost 按成本计算 &d[&8V5S  
at current market price 按当时市价计算;按现时市价计算 |j#x}8 [(  
at current price 按当时价格计算;按现时价格计算 w%GEOIj}  
at factor cost 按要素成本计算;按生产要素成本计算 .3 m^yo c/  
at money-of-the-day price 按付款当日价格计算 ~^w;`~L  
at or better 按指定或较佳价位〔买卖指令〕 f XS4&XU  
at par 按面值计算;平价 F !tn|!~  
at sight 见票即付 b6'%nR*f  
at the close 按收市盘 +8 ]}'6m  
at the opening 按开市盘 -A[iTI"  
attestation 见证;见证条款 #x" 4tI  
at-the-money option 平价期权 r> eOq[z  
attorney 受权人;受托代表人 (S&X??jfB5  
attornment 新拥有人承认书 kQRNVdiz  
attributable profit 可归属利润 #Kyb9Qg  
attributable share value 可归属股份价值 Vdjf F&q  
Auckland Stock Exchange 奥克兰证券交易所 ac p-4g+j  
auction 拍卖 %19TJn%J$  
auctioneer 拍卖商 O|O#T.Tg  
audit 审计;核数 [Z` q7ddd^  
Audit Commission 审计署 [mYmrLs6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bP`yLz  
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〕 .fk!~8b[Q+  
audit review 帐目审查 Ha)eeE$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bu1O<*  
audited account 审计帐目;经审计的帐目 MR:Co4(  
audited annual account 经审计的周年帐目 {()8 W r  
audited balance sheet 经审计的资产负债表 lGwX.cA!'  
auditor 核数师;核数主任;审计师 Q>cLGdzO  
auditor's certificate 核数师证明书;审计师证明书 5#!pwjt~7  
auditor's report 核数师报告;审计师报告 ,/BBG\mJ  
Aussie bond 澳元债券 ygW,4Vz7J  
austerity budget 紧缩预算 Mmq{]q~At  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #6[FGM  
Australia All Ordinaries Index 澳洲所有普通股票指数 & ;ie+/B  
Australian Dollar [AUD] 澳元 q*SX.A>YR  
Australian Options Market 澳大利亚期权市场 ,ic.b @u1  
Australian Securities Commission 澳洲证券事务监察委员会 )wQR2$x~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~^2Y*|{)  
Australian Stock Exchange 澳大利亚证券交易所 w4<RV:Vmt  
Austrian Schilling [ATS] 奥地利先令 XsQ?&xK=u  
authentication 认证;鉴证 QHUoAa`6v  
authority to purchase 委托购买证;委购书 vZ\~+qV,A  
authorization 认可;核准;授权;授权书 EGf9pcUEO&  
authorization by direction 指示授权 O%AQ'['  
authorization by instruction 指令授权 3b (I~  
authorization by warrant 令状授权 79AOvh  
authorization of unit trust 单位信托的认可  P 1X8  
authorized agent 指定代理人 `r & IA  
authorized capital 法定资本 />S=Y"a/7  
authorized clerk 出市员 oC#@9>+@+"  
authorized dealer 认可交易商 [RiCa  
authorized financial institution 认可财务机构 MM"{ehd{^a  
authorized fund 认可基金 a.L ?J  
authorized fund house 获授权的基金公司;认可基金公司 +O`0Mc$%'  
authorized institution 认可机构 U-6b><  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )zkk%mE/IM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <v&>&;>3  
authorized insurer 获授权保险人;获认可承保人 R;,+0r^i  
authorized investment 特准投资项目 }rz}>((ZHF  
authorized person 获授权人 ]i3 2-8%  
authorized representative 获授权代表 ^n"ve2   
authorized share capital 法定股本 ~T7\lJ{%G  
automated quotation system 自动报价系统  S =!3t`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {<5rbsqk  
自动交易系统〔香港期货交易所有限公司〕 \/I@&$"F  
automatic adjustment mechanism 自动调整机制 / Li?;H  
automatic adjustment system 自动调整系统 u~=>$oT't  
Automatic Clearing House 自动票据交换所 *q{/`Z{wy  
automatic exchange rates accumulation system 自动化汇率累集系统 9]r6V   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ymT&[+V  
automatic teller machine [ATM] 自动柜员机 &ok2Xw  
autopay 自动转帐 a*o#,T5A  
available assets 可用资产 }@_F( B  
available fiscal reserve 现存财政储备 ;?"2sS!AHQ  
available profit 可用利润 js/N qf2>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 T.H S.  
average 平均;平均数;海损 x>m_ v  
average basic salary 平均基本薪金 #8z2>&:|  
average consumer expenditure 平均消费开支;一般消费开支 w&:"x@ -|  
average cost 平均成本 Gt{~u^<  
average cost of land production 增辟土地平均成本 !>W _3Ea  
average daily turnover 平均每日成交额 w+(bkqz]  
average daily wage rate 平均每日工资率 _[zO?Div[  
average expenditure pattern 平均开支模式 @{\q1J>  
average growth rate 平均增长率 1Rc'2Y  
average net fixed assets 固定资产平均净值 xw(KSPN  
average of relatives 相对价格平均数 SE&J)Sj]  
average price 平均价格 S-Mn  
average propensity to consume 平均消费倾向;一般消费倾向  k)o D  
average propensity to save 平均储蓄倾向;一般储蓄倾向 r%A-  
average rate 平均率 c&z@HEzV7  
average revenue 平均收入;平均收益 vG`R.  
average stock 平均库存;平均存货 _ #288`bU  
average yearly rent 平均年租 .YKqYN?y4  
avoidance of double taxation 避免双重课税 C vfm ,BL  
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 }a6tG  
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