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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: !cE)LG  
A share A股;甲类股份 Tj*zlb4  
abatement of tax 减税;减扣免税额 e[n T'e  
ABN AMRO Bank N.V. 荷兰银行 <<&:BK   
above-the-line expenditure 线上项目支出;经常预算支出 3QS"n.d  
above-the-line receipt 线上项目收入;经常预算收入 ;Fuxj!gF  
ABSA Asia Limited 南非联合亚洲有限公司 "v~w#\pz7  
absolute change 绝对数值变更 E<&VK*{zcO  
absolute expenditure 实际开支 ZT_EpT=1  
absolute guideline figure 绝对准则数字 ?^IM2}(p  
absolute interest 绝对权益 x%x:gkq  
absolute order of discharge 绝对破产解除令 hlkf|H  
absolute profit margin 绝对利润幅度 E9226  
absolute value 实值;绝对值 .Fh5:W N  
absolutely vested interest 绝对既得权益 8X*6i-j5E  
absorbed cost 已吸收成本;已分摊成本 WFN5&7$W  
absorption 吸收;分摊;合并 [N#2uo  
absorption rate 吸收率;摊配率;分摊率 Cg21-G .  
ACB Finance Limited 亚洲商业财务有限公司 UXa3>q>  
acceptable form of reciprocity 合理的互惠条件 (g~&$&pa  
acceptable rate 适当利率;适当汇率 n&[U/`o  
acceptance agreement 承兑协议 -_pI:K[  
acceptance for honour 参加承兑 +5);"71  
acceptor 承兑人;接受人;受票人 ;Cyt2]F  
acceptor for honour 参加承兑人 &g@?{5FP  
accident insurance 意外保险 UwdcU^xt9  
Accident Insurance Association of Hong Kong 香港意外保险公会  D[]vJ  
accident insurance scheme 意外保险计划 :fpYraBM  
accident year basis 意外年度基准 /k}v m3  
accommodation 通融;贷款 |n~,$  
accommodation bill 通融票据;空头票据 "PJ@Q9n__  
accommodation party 汇票代发人 @ZK|k  
account balance 帐户余额;帐户结余 XRj<2U 5  
account book 帐簿 lgA9p 4-  
account collected in advance 预收款项 "vjz $.  
account current book 往来帐簿  }e9:2  
account of after-acquired property 事后取得的财产报告 )+mbR_@,O6  
account of defaulter 拖欠帐目 5oWR}qqFK  
account payable 应付帐款 ^i#q{@g  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 cD2}EqZ 9  
account receivable 应收帐款 o $p*C  
account receivable report 应收帐款报表 0xC{Lf&  
account statement 结单;帐单;会计财务报表 HK5\i@G+<  
account title 帐户名称;会计科目 P*R`3Y,  
accountant's report 会计师报告 7ktf =Y  
Accountant's Report Rules 会计师报告规则 /_w oCLwQ#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 v*l1"0$  
Accounting Arrangements 《会计安排》 o& $Fc8bH  
accounting basis 会计基础 {Sd{|R_  
accounting by Official Receiver 破产管理署署长呈交的帐目  [Fr.ik  
Accounting Circular 《会计通告》 LYavth`@h  
accounting class 会计类别 Eh0R0;l5>  
accounting date 记帐日期;会计结算日期 *wyaBV?*K  
accounting for money 款项核算 J0lTp /  
Accounting Officer 会计主任 g;eMsoJG  
accounting period 会计报告期;会计期 IM)\-O\Wd  
accounting policy 会计政策;会计方针 %,-vmqr  
accounting practice 会计惯例 0j4bu}@  
accounting principle 会计准则 #th^\pV  
accounting record 会计记录 $0sU h]7y  
accounting report 会计报告 e/F=5_Io  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q6kkMLh  
Accounting Society of China 中国会计学会 +`_%U7p(  
accounting statement 会计报表 O^4:4tRpt  
accounting system 会计制度;会计系统 Z]":xl\7  
accounting transaction 会计事项;帐务交易 AXz'=T}{  
accounting treatment 会计处理 )5)S8~Oc  
accounting year 会计年度 p?=rQte([  
accretion 增值;添加 +!dIEt).U  
accrual 应计项目;应累算数目 z)yxz:E  
accrual basis 应计制;权责发生制 @+:S'mAQC  
accrual basis accounting 应计制会计;权责发生制会计 Qy5\qW'  
accrue 应累算;应计 lJu2}XRiU  
accrued benefit 应累算利益 0b~5i-zM/  
accrued charges 应计费用 SpjL\ p0  
accrued cumulative preference share dividend 应累算的累积优先股股息 {Qg"1+hhM  
accrued expenses 应累算费用 E,u@,= j  
accrued interest payable 应付利息;应计未付利息 ,H1j&]E!  
accrued interest receivable 应收利息;应计未收利息 $ ;~G  
accrued right 累算权益 D*DCMMp=0  
accruing profit 应累算的利润 !ZD[ $lt+  
accumulated fiscal reserve 累积财政储备 n4qj"x Q  
accumulated profit 累积利润;滚存溢利 BRFA%FZ,  
accumulated reserve 累积储备 %{5mkO&,2  
accumulation of surplus income 累积收益盈余 FSIV\ u  
acquired assets 既得资产 d1D{wZ3g  
acquisition 收购;购置;取得 RAR"9 N .  
acquisition cost 购置成本 $2 ~RZpS  
acquisition expenses 购置费用 `8KWZi4 ]  
acquisition of 100% interest 收购全部股权 2zh?]if  
acquisition of control 取得控制权 b,$H!V *  
acquisition of fixed assets 购置固定资产 #ZRQVC;b;  
acquisition of shell “买壳” QOcB ]G  
acquisition price 收购价 8@|+- )t  
act of God 天灾 [&j!g  
acting partner 执事合伙人 =Qp~@k=2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 sr sDnf  
active partner 积极参与的合伙人 a(NN%'fDD  
active trading 交投活跃 FG38)/  
actual circulation 实际流通 h~urZXD<  
actual cost 实际成本 aYkm]w;C  
actual expenditure 实际开支;实际支出 }rxFX  
actual income 实际入息;实际收入;实际收益 o2@8w[r  
actual market 现货市场 e$45OL  
actual price 现货价;实际价格 Ma: xxsH.  
actual profit 实际利润 J}hi)k  
actual quotation 实盘;实际价位;实际报价 S`5^H~  
actual year basis 按实际年度计算 r,A750P^  
actuals 实货 b-@6w(j  
actuarial investigation 精算调查 e 9U\48  
actuarial principle 精算原则 T8JM4F  
actuarial report 精算师报告 Gyw@+(l  
Actuarial Society of Hong Kong 香港精算学会 `QC{}Oo^  
actuarial valuation 精算师估值 5 b( [1*  
actuary 精算师 \vs,$h  
ad referendum agreement 暂定协议;有待覆核的协定 6K5KZZG  
ad valorem duty 从价税;按值征税 1%G<gbHpI  
ad valorem duty system 从价税制 /KO!s,Nk  
ad valorem fee 从价费 <:W]uT  
ad valorem tariff 从价关税 WhMr'l/e  
additional allowance 额外免税额 \RnGKQ"4  
additional amount for unexpired risk 未过期风险的额外款额 -:Nowb  
additional assessable profit 补加应评税利润 iKu[j)F  
additional assessment 补加评税 u7UqN  
additional commitment 额外承担 5- 0  
additional commitment vote 额外承担拨款 sT?Qlj'Zd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /Tv=BXL-  
additional dependent parent allowance 供养父母额外免税额 qDxz`}Ly=  
additional provision 额外拨款 MRZ Wfc  
additional stamp duty 附加印花税 4~53%=+  
additional tax 补加税罚款;补加税款 ! %S9H2Lv  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 E%:!* 9  
adjudged bankrupt 被裁定破产 .[? E1we  
adjudicated bankrupt 裁定破产人 FZ6.<wN  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :=UiEDN@  
adjudication of bankruptcy 裁定破产;宣告破产 ,]w -!I  
adjudication of insolvency 裁定无力偿还债务 :(c2YZ   
adjusted actual 经调整的实数;调整后的实数 xC9^x7%3O  
adjusted current assets 经调整的流动资产;调整后的流动资产 72GXgah  
adjusted figure 经调整的数字;调整后的数额 DQDt*Uj,  
adjusted liabilities 经调整的负债;调整后的负债 f\!*%xS;  
adjusted loss 经调整的亏损;调整后的亏损 p{"p<XFyO  
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 '""qMRCm  
adjusted profit 经调整的利润;调整后的利润 .;u(uB;J6  
adjusted surplus 经调整的盈余额;调整后的盈余额 43W>4fsc  
adjusted value 经调整的价值;调整后的价值 hY7Q$B<  
adjustment 调整;修订;理算〔保险〕 LS{g=3P0  
adjustment centre 调剂中心 zU:zzT}|TZ  
adjustment lag 调整过程的时间差距;调整时差 v(3nBZHv_!  
adjustment mechanism 调整机制 yK+76\} I  
adjustment of loss 亏损调整 GrGgR7eC#P  
adjustment process 调整过程;调整程序 "Q`{+|'=E  
adjustment range 调整幅度 h `d(?1  
administered exchange rate 受管制汇率 rteViq+|.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i DO`N!  
administration expenses 行政费用 ,--/oP  
administration fee 手续费;行政费 &THM]3:  
administration in bankruptcy 破产管理 )NGBA."t  
administration order 遗产管理令 /ZlW9|  
administrator 管理人;遗产管理人 pM9Hav@iWU  
administrator of the estate 遗产管理人 mDC{c ?  
admission of debt 债项承认书 J*F-tRuEw  
admission of proof 接纳债权证明 S U~vS   
advance 放贷款项;垫付款项;预支款项;预付款项 s03 DL  
advance account 暂支帐目;预付款帐户 f&bY=$iff  
advance compensation 预付补偿金 [Qa0uM#SU  
advance from shareholder 股东垫款 Jvw~b\  
advance pending reimbursement 预支以待日后付还 %L+/GtxK  
advanced economy 先进经济体系 g><u (3  
advancement 预付;预付财产 !!E_WDZ#9  
advances warrant 垫款令 [ -bL>8  
advancing 贷出 W1$B6+}Z0V  
adverse balance 逆差 j_-$xz5-  
adverse exchange 逆汇 - o$S=  
advertisement addressed to shareholders 在报章刊登的致股东通告 ={ c=8G8T  
advice for collection 托收通知书 XL_X0(AKf  
advice of drawing 提款通知书;汇票通知书 A0# K@  
advice of payment 付款通知 eC%.xu^  
Advisory Committee [Securities and Futures Commission] 9aD6mp  
谘询委员会〔证券及期货事务监察委员会〕 ZalG/PFy  
Advisory Committee on Diversification 经济多元化谘询委员会 KS}Ci-  
affidavit 誓章;遗产申报誓章 .Ej `!  
affidavit of no receipt 述明无收款的誓章 -wtavv,J  
affiliate 联号;联营公司;附属公司 fw ._  
affiliated company 附属公司;联号;联营公司 ~j" aJ /  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 PQ.xmg2  
affordability 负担能力 "?Wwc d\  
African Development Bank [AfDB] 非洲开发银行 AGQCk*dm  
after-acquired property 事后取得的财产 ,Ej2]iO\7  
after-hours dealing 市后交易 7qt<C LJ  
after-tax profit 税后盈利;税后利润;税后溢利 3M8P%  
agency agreement 代理协议 zNuiB LxDs  
agency expenses 代理机构的开支 }P#%aE&-  
agency fee 代理费 X0^gj>GI|  
Agency Law 《代理法》 T9jp*  
agent 代理人;承销人 wxB?}   
agent of company 公司代理人 {g@Wd2-J}  
agent's fee 代理人费;经纪费 $]:I1I  
aggregate 总计;总数;总体数字 k$y(H;XA  
aggregate amount 总款额;总额 [4]lAxrRF  
aggregate assets and liabilities 总体资产与负债 fu}NH \{  
aggregate at constant price 按固定价格计算的总体数字 @riCR<fF  
aggregate demand 总需求 .*:SZ3v  
aggregate gross position 总持仓量 ,WR$xi.j  
aggregate limit 总限额 qEX2K^y'4"  
aggregate of salaries tax 合计薪俸税 m>k j@^SQ  
aggregate performance 总体表现;总体业绩 l %=yT6  
aggregate supply 总体供应 Y}7'OM  
aggregate surplus 总盈余 LN ]ks)  
aggregate total 整体总额 N{46DS  
aggregate value 总值;合计价值 ag]b]K  
aggregated basis 合计基准 e]!Vxn3  
aggregated net chargeable income 合计应课税入息实额 %h=)>5-T  
aggregation 合并计算;合计;总和 kX zm  
aggregation of incomes of husband and wife 夫妇入息合并计算  g2L  
aggregation of property 财产的总和 AT}}RE@vq  
agio 差价;贴水 5Qd |R  
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》 M(HU^?B{'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yBE1mA:x7:  
《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》 f)H6 n l7r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~mOGNf?f  
《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》 8 Mp2MZ*p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gZuk(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N(vzxx^  
agreement for a settlement 授产协议 cR}}NF  
agreement for assignment 转让协议 i:Pg&474f  
agreement for sale 售卖协议;买卖协议 ?{?mAb c  
agreement for sale and purchase 买卖协议 7Gnslp?[U  
agreement for the payment of interest 支付利息协议 vP^]Y.6  
agreement for the repayment of money 还款协议 d#Sc4xuf  
agreement of reinsurance 再保险协议 DalQ.   
Agricultural Bank of China 中国农业银行 5u T 9ssC  
air passenger departure tax 飞机乘客离境税 5#g<L ~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |Yh-`~~A"  
airport tax 机场税 5'@J}7h  
alcohol duty 酒精税 [&|Le;h  
alienation 让与;让渡;转让 g9}u6q  
alimony 生活费;赡养费 Y'i0=w6G  
All Ordinaries Index [AOI] 所有普通股指数 V2g,JFp&  
all risks 全险;综合险 >aW|W!.  
All Sales Record for Stock Market 《股票市场成交报告》 il<D e]G  
Allied Capital Resources Limited 新联财务有限公司 /_@S*=T5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nL5Gr:SLo  
allocation letter 拨款信件 7{RI`Er`  
allocation of fund 分配款项;预留款项 Ev0GAc1  
allocation of profit 利润分配;溢利分配 !H{)L@f  
allocation warrant 拨款令 Msn)jh  
allotment 分配;配股 <*0MD6 $5  
allotment notice 股份配售通知;配股通知 gGw6c" FRQ  
allotment of shares 股份分配 H$KE*Wwq  
allowable 可获宽免;免税的 8A"[n>931  
allowable business loss 可扣除的营业亏损 DBAJkBs  
allowable expenses 可扣税的支出 </t_<I0{  
allowance 免税额;津贴;备抵;准备金 1 iS9f~  
allowance for debts 债项的免税额 C,n]9  
allowance for depreciation by wear and tear 耗损折旧免税额 )b m|],'  
allowance for funeral expenses 殡殓费的免税额 yiQke   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \hdR&f5q  
allowance for repairs and outgoings 修葺及支出方面的免税额 rtvuAFiH  
allowance to debtor 给债务人的津贴 $ ;>,  
alteration of capital 资本更改 l~Kn-S{  
alternate trustee 候补受托人 M$1+,[^f  
amalgamation 合并 T~s/@*y9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l<PGUm:_  
ambit of charges 征税范围;收费范围 vNL f)B  
amended valuation 经修订的估值 6T< ~mn  
American Commodities Exchange 美国商品交易所 @pQv}%  
American Express Bank Limited 美国运通银行 U(-9xp+  
American Stock Exchange 美国证券交易所 daWmF  
amortization 摊销 |~8\{IcZ  
amount due from banks 存放银行同业的款项 '97)c7E  
amount due from banks abroad 存放海外银行同业的款项 LnZ*,>1 Z  
amount due from holding companies 控股公司欠款 ' :g8a=L  
amount due from local banks 存放本港银行同业的款项 >ly= O  
amount due to banks 银行同业的存款 mvVVPf9  
amount due to banks abroad 海外银行同业的存款 D4s*J21)D  
amount due to holding companies 控股公司存款 7 tF1g=\  
amount due to local banks 本港银行同业的存款 [4 g5 {eX  
amount due to outport banks 外埠银行同业的存款 .2Q`. o)  
amount for note issue 发行纸币的款额 `PSr64h:D  
amount of bond 担保契据的款额 Y((z9-`  
amount of consideration 代价款额 *u>2"!+Ob  
amount of contribution 供款数额 E?y0UD[8J  
amount of indebtedness 负债款额 NhCO C  
amount of principal of the loan 贷款本金额 cmt3ceCb  
amount of rates chargeable 应征差饷数额 .Y_RI&B!L  
amount of share capital 股本额 tH 5f;mY,  
amount of sums assured 承保款额 \@pl:Os  
amount of variation 变动幅度 00U8<~u  
amount of vote 拨款数额 Xa*52Q`_  
amount payable 应付款额 T=VVK6Lc:  
amount receivable 应收款额 )jR:\fe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vMzR3@4e  
analysis 分析 L45&O *%  
ancillary risk 附属风险 YM3oqS D  
annual account 周年帐目;周年帐目报表;年度决算;年结 }n 6BI}n  
annual accounting date 年结日期 ;s"m* 4N  
annual allowance 每年免税额;年积金;年度津贴;年津 u):z1b3*?  
annual balance 年度余额 pTGq4v@6x  
annual disposable income 每年可动用收入 qw%4j9}  
annual estimates 周年预算 NxNR;wz>l  
annual fee 年费 @MtF^y  
annual general meeting 周年大会 uWx/V+w  
annual growth rate 年增率;每年增长率 PHfGl  
annual long-term supplement 长期个案每年补助金 aC]~   
annual pensionable emolument 可供计算退休金的年薪 ?P<&8eY  
annual report 年报 )pr pG !  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (S5'iks x  
annual return 周年报表;周年申报表;每年报税表格 }w8h^(+B  
Annual Return Rules 《周年报表规则》 }O2hhh_  
annual review of consumer prices 每年消费物价回顾 O~{Zs\u9  
annual roll-forward basis 逐年延展方式 4 E 4o=Z|K  
annual salary 年薪 > m}.}g8  
annual statement 年度报表;年度决算表 7*'_&0   
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 :b=`sUn<X+  
annuitant 年金受益人 s7FqE>#c0  
annuity 年金 n+zXt?{u  
annuity contract 年金合约 /,Ln)?eD  
annuity on human life 人寿年金 ]_d(YHYf  
antecedent debt 先前的债项 5tP0dQYd  
ante-dated cheque 倒填日期支票 `U2PlCf |  
anticipated expenditure 预期开支 /nb(F h|{T  
anticipated net profit 预期纯利 4ms hB  
anticipated revenue 预期收入 +;Cq>1x,  
anti-inflation measure 反通货膨胀措施 &HFMF)NA  
anti-inflationary stance 反通货膨胀立场 N g'f u|  
apparent deficit 表面赤字 -jC. dz  
apparent financial solvency 表面偿债能力 WRVKh  
apparent partner 表面合伙人 Fj1/B0acS  
application for personal assessment 个人入息课税申请书 '(2G qX!  
application of fund 资金应用 |+!Jr_ By  
application to release as liquidator and to destruct the books of accounts and documents 4DuZF -y  
申请免除清盘人职务及毁灭帐簿与文件 tjDVU7um  
appointed actuary 委任精算师 ed{z^!w4  
appointed auditor 委任核数师;委任审计师 }5Y.N7F  
appointed trustee 委任的受托人 &`@,mUi{Ac  
appointer 委任人 !!2~lG<]  
apportioned pro rata 按比例分摊 'G-VhvM v  
apportionment 分配;分摊 .vG6\U7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bq R;d  
apportionment formula 分摊方程式 l,6="5t  
apportionment of estate duty 遗产税的分摊 hH"3Y}U@  
appraisal 估价;评估 lG\lu'<C  
appreciable growth 可观增长 J4`08,  
appreciable impact 显着影响 5uDQ*nJ|  
appreciable increase 可观增长 S`0@fieOf  
appreciation 增值;升值 jq.@<<j|$  
appreciation against other currencies 相对其他货币升值 ,e.y4 vnU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N:L<ySJ7  
appreciation tax 增值税 7:x.08  
appropriation 拨款;拨用;拨付 akd~Z  
appropriation account 拨款帐目 2$\1v*:  
Appropriation Bill 拨款法案 v#-%_V>ph  
appropriation-in-aid system 补助拨款办法 Ao{wd1  
approved assets 核准资产  M?}2  
approved basket stock 认可一篮子证券 C,tlp  
approved budget 核准预算 >kC@7h5)  
approved charitable donation 认可慈善捐款 ]NTHit^EX  
approved charitable institution 认可慈善机构 kdxs{b"t  
approved currency 核准货币;认可货币 >#!n"i;  
approved estimates 核准预算 DKK200j  
approved estimates of expenditure 核准开支预算 zc/S  
approved overseas insurer 核准海外保险人 i.F[.-.  
approved overseas trust company 核准海外信托公司 <LBMth  
approved pooled investment fund 核准汇集投资基金 H7l[5 ib  
approved provident fund scheme 认可公积金计划 $9W9*WQL  
approved provision 核准拨款 j{p0yuZ)<  
approved redeemable share 核准可赎回股份 ).v;~yE   
approved regional stock 认可地区性证券 OEB_LI'  
approved retirement scheme 认可退休金计划 {\]SvoJnJ  
approved subordinated loan 核准附属贷款 mT!~;] RrF  
arbitrage 套戥;套汇;套利 F>^k<E?,C  
arbitrageur 套戥者;套汇者 w?Q@"^IL  
arbitrary amount 临时款项 IDLA-Vxo  
arrangement 措施;安排;协定 c (\-7*En  
arrears 欠款 OmU.9PDg-  
arrears of pay 欠付薪酬 ;y HA.}  
arrears of revenue 逾期未收税款;逾期未收的帐项 s?0r\cc|:  
articles of association 组织章程;组织细则;组织章程细则 QQC0uta`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .Z/"L@  
ascertainment of profit 确定利润 Nkv2?o>l  
"Asia Clear" “亚洲结算系统” ]j1BEO!Bg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &p=~=&g=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *l7 ojv  
Asian Development Fund [ADF] 亚洲发展基金 Bljh'Qp>C  
Asian dollar bond 亚洲美元债券 E(u[?  
Asian dollar market 亚洲美元市场 +?mZ_sf8w  
Asian dollar rate 亚洲美元利率 VJ;'$SYx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c?IIaj !  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c!kbHZ<Z  
asked price 沽盘;喊价;索价;卖方报价 i~K~Czmok+  
assessable income 应评税入息 X_%78$N-a`  
assessable loss 应评税亏损 ;K:.*sAa  
assessable profit 应评税利润 VLQfuh;  
assessable value 应评税值 'BUdySng  
assessed profit 估定利润 ^]aDLjD  
assessed value 经评估价值 -Ep-v4}  
assessment 评税;评定;估价;评税单 ?5/Sa  
assessment number 评税编号;估价编号 4<lZ;M"  
assessment of additional tax 补加税评税 1%1-j  
assessment of performance 业绩评估;实绩评价 3FNj~=N  
Assessor 评税主任 &<!I]:Y  
asset price bubbles 资产价格泡沫 >TL0hBaaR  
asset-backed securities 具资产保证的证券 VaQ}XM  
assets accretion 资产增值 *RuUf  
assets and liabilities 资产与负债 ky!'.3yoI  
assets betterment statement 资产递增表;资产改进表 /j S  
assets lending 实物放款;有抵押贷款 Cs*u{O  
assets of the company passing on the death 死者去世时转移的公司资产 {BKI8vy  
assets pledged as security for liabilities 用作负债抵押的资产 :j9;P7&"?  
assets portfolio 资产投资组合 [=LQ,e$r7  
assets price 资产价格 mg#+%v  
assets quality 资产质素 ^[qmELW#7  
assets realization 资产变现 OM, uR3,  
assets refinancing arrangement 资产再集资安排 p=Vm{i7  
assets securitization 资产证券化 eRv3ZHH  
assets situated outside Hong Kong 在香港以外地方的资产 s \kkD *  
assets stripping 削减资产;拆卖资产 -Tz/ZOJ  
assets value 资产值 (U|W=@8`  
assignee 承让人 ,Hj=]e2?  
assignment 转让;转让书;转让契 lW>bX C  
assignment of interest 权益转让 nnr(\r~  
assignment of letters patent and trade mark 专利证书及商标转让 Qz/=+A/4  
assignment of property 物业转让;物业转让书 )9@Ftzg|  
assignment right 转让权 T_B$  
assignor 转让人 noL<pkks~R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 D$ `yxc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M4')gG;  
associate member 附属会员 !FO||z(vb  
associated body corporate 相联法人团体 ZEApE+m  
associated company 相联公司;联属公司 ?[VS0IBS  
associated corporation 相联法团 eb:uh!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -y$|EOi?  
公认会计师公会〔英国〕 m\jp$  
Association of Futures Exchange Brokers 香港期货经纪协会 meIY00   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L {\B9b2  
association of underwriters 承保人组织 $=H\#e)]Ug  
assumption of control 接管 N^`F_R1Z  
assurance 担保;保险;转易;转易书 {){i ONd  
assurance of interest 权益的转易 8[zP2L!-  
at 19XX price 按一九XX年价格计算 ]1p&*xX:Bj  
at a discount 按赔价计算;按贴水价格计算;打折扣 }hl# e[$  
at a premium 按溢价计算;按升水价格计算 !@*Ac$J>$  
at call 通知付款;按通知 wAy;ZNu  
at constant market price 按固定市价计算 ^iTjr$hQ;  
at constant price 按固定价格计算 >gVR5o  
at cost 按成本计算 srC'!I=s>8  
at current market price 按当时市价计算;按现时市价计算 *+Q,b^N  
at current price 按当时价格计算;按现时价格计算 ~0worI?  
at factor cost 按要素成本计算;按生产要素成本计算 gbKms ; :  
at money-of-the-day price 按付款当日价格计算 ^*Rrx  
at or better 按指定或较佳价位〔买卖指令〕 'MsxZqW"~  
at par 按面值计算;平价 4pA(.<#A  
at sight 见票即付 \Dr@n^hk@[  
at the close 按收市盘 lf Wxdi  
at the opening 按开市盘 *[_?4*F  
attestation 见证;见证条款 i<&2Ffvq  
at-the-money option 平价期权 v( (fRX.`  
attorney 受权人;受托代表人 *4+;E y  
attornment 新拥有人承认书 3:);vh!  
attributable profit 可归属利润 \_BaV0<  
attributable share value 可归属股份价值 h4.ZR={E  
Auckland Stock Exchange 奥克兰证券交易所 ?M\3n5;  
auction 拍卖 BIX%Bu0'f  
auctioneer 拍卖商 )e{~x u  
audit 审计;核数 6AzH'H F  
Audit Commission 审计署 t ZF G`'/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +hK Qha!*  
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〕 +B*ygv:  
audit review 帐目审查 WvN5IHo 8i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <PJwBA%{  
audited account 审计帐目;经审计的帐目 G~^Pkl3%T  
audited annual account 经审计的周年帐目 w{Dk,9>w)  
audited balance sheet 经审计的资产负债表 [h,T.zpa  
auditor 核数师;核数主任;审计师 1 3  
auditor's certificate 核数师证明书;审计师证明书 ##yi^;3Y  
auditor's report 核数师报告;审计师报告 t5e%"}>7H  
Aussie bond 澳元债券 XlB`Z81j  
austerity budget 紧缩预算 kGX`y.-[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KVqQOh'_T  
Australia All Ordinaries Index 澳洲所有普通股票指数 %'EOFv]  
Australian Dollar [AUD] 澳元 w,JB`jS)/  
Australian Options Market 澳大利亚期权市场 KWhw@y-5j@  
Australian Securities Commission 澳洲证券事务监察委员会 K3 "co1]u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n_?<q{GW  
Australian Stock Exchange 澳大利亚证券交易所 Po=)jkW  
Austrian Schilling [ATS] 奥地利先令 0y|}}92:  
authentication 认证;鉴证 Vk>aU3\c  
authority to purchase 委托购买证;委购书 9j9A'Y9(  
authorization 认可;核准;授权;授权书 *crpM3fO>  
authorization by direction 指示授权 30[?XVI&  
authorization by instruction 指令授权 H VG'v>s@  
authorization by warrant 令状授权 KqaeRs.u  
authorization of unit trust 单位信托的认可 aoMQ_@0  
authorized agent 指定代理人 b6oPnP_3P  
authorized capital 法定资本 v,1.n{!;  
authorized clerk 出市员 J;'?(xO3\  
authorized dealer 认可交易商 8M:;9a8fh  
authorized financial institution 认可财务机构 R-hqaEB  
authorized fund 认可基金 H}JH339  
authorized fund house 获授权的基金公司;认可基金公司 Gl}=Q7  
authorized institution 认可机构 js7J#b7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 CWt,cwFW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I)DLnnQQ  
authorized insurer 获授权保险人;获认可承保人 j3z&0sc2(0  
authorized investment 特准投资项目 Z\O ,9  
authorized person 获授权人 4z[Z3|_V  
authorized representative 获授权代表 ^vo^W:   
authorized share capital 法定股本 USe"1(|E  
automated quotation system 自动报价系统 K3'`!Ka*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] PX(Gx%s|  
自动交易系统〔香港期货交易所有限公司〕 {"'W!WT b  
automatic adjustment mechanism 自动调整机制 RH>b,  
automatic adjustment system 自动调整系统 H9nZ%n  
Automatic Clearing House 自动票据交换所 9 `J`(  
automatic exchange rates accumulation system 自动化汇率累集系统 s`GSc)AI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y&9v0&o  
automatic teller machine [ATM] 自动柜员机 w.J2pvyB  
autopay 自动转帐 c?b?x 6 2  
available assets 可用资产 Qn<J@%  
available fiscal reserve 现存财政储备 Qe]@`Vg  
available profit 可用利润 Vx-H W;,  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ]?mWnEi!z  
average 平均;平均数;海损 QoI@/ jLj  
average basic salary 平均基本薪金 :NS;y-{^^y  
average consumer expenditure 平均消费开支;一般消费开支 vF3>nN(]  
average cost 平均成本 R7Hn8;..  
average cost of land production 增辟土地平均成本 OsvAm'B  
average daily turnover 平均每日成交额 Y( D d7`c  
average daily wage rate 平均每日工资率 LK/gG6n5M0  
average expenditure pattern 平均开支模式 b 3D:w{l  
average growth rate 平均增长率 GEIMCg(TRj  
average net fixed assets 固定资产平均净值 kB"Sh_:m  
average of relatives 相对价格平均数 g8!!:fdu  
average price 平均价格 QBY7ZT05Gt  
average propensity to consume 平均消费倾向;一般消费倾向 d*8 c,x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6+m)   
average rate 平均率 %|oY8;0|A>  
average revenue 平均收入;平均收益 )^g}'V=vIr  
average stock 平均库存;平均存货 K'N\"Y?>  
average yearly rent 平均年租 y.w/7iw:  
avoidance of double taxation 避免双重课税 M)Tv(7  
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 6i%LM`8GEk  
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