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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: o -tc}Aa  
A share A股;甲类股份 ,L#Qy>MOb  
abatement of tax 减税;减扣免税额 o JC-?  
ABN AMRO Bank N.V. 荷兰银行 m(QGP\Ya  
above-the-line expenditure 线上项目支出;经常预算支出 :0,q>w  
above-the-line receipt 线上项目收入;经常预算收入 ( zQ)EHRD  
ABSA Asia Limited 南非联合亚洲有限公司 [:gPp)f,  
absolute change 绝对数值变更 v3|-eWet^  
absolute expenditure 实际开支 ;-p1z% u  
absolute guideline figure 绝对准则数字 SH>L3@Za  
absolute interest 绝对权益 :5!>h8p;  
absolute order of discharge 绝对破产解除令 Jlw<% }r  
absolute profit margin 绝对利润幅度 B6)d2O9C  
absolute value 实值;绝对值 D Q7+  
absolutely vested interest 绝对既得权益 USz |Rh  
absorbed cost 已吸收成本;已分摊成本 ;xFx%^M}br  
absorption 吸收;分摊;合并 n>]`8+a~%X  
absorption rate 吸收率;摊配率;分摊率 C"bG?Mb  
ACB Finance Limited 亚洲商业财务有限公司 `f.okqBAh  
acceptable form of reciprocity 合理的互惠条件 Fu4LD-#  
acceptable rate 适当利率;适当汇率 z @\C/wX  
acceptance agreement 承兑协议 &$yC +cf  
acceptance for honour 参加承兑 n4Fh*d ixg  
acceptor 承兑人;接受人;受票人 8A/;a{   
acceptor for honour 参加承兑人 Wyu$J  
accident insurance 意外保险 R?"sM<3`e  
Accident Insurance Association of Hong Kong 香港意外保险公会 P7GuFn/p~2  
accident insurance scheme 意外保险计划 zbHNj(~  
accident year basis 意外年度基准 q) %F#g  
accommodation 通融;贷款 "Y(stRa  
accommodation bill 通融票据;空头票据 yl|?+  
accommodation party 汇票代发人 MhMY"bx8  
account balance 帐户余额;帐户结余 o>rsk 6lNi  
account book 帐簿 :3`6P:^  
account collected in advance 预收款项 ?E1<>4S8  
account current book 往来帐簿 XWH{+c"  
account of after-acquired property 事后取得的财产报告 Il(p!l<Xz#  
account of defaulter 拖欠帐目 om%L>zfB  
account payable 应付帐款 );T0n  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C^ngdba\  
account receivable 应收帐款 \l^L?69  
account receivable report 应收帐款报表 :^7P. lhK  
account statement 结单;帐单;会计财务报表 e?W-vi%  
account title 帐户名称;会计科目 '<N^u@tF7  
accountant's report 会计师报告 4W7  
Accountant's Report Rules 会计师报告规则 i#/,Q1yEn  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2NS(;tBB0  
Accounting Arrangements 《会计安排》 'n`+R~Kkh  
accounting basis 会计基础 aRSGI ja<L  
accounting by Official Receiver 破产管理署署长呈交的帐目 Yud]s~N  
Accounting Circular 《会计通告》 , 'WhF-  
accounting class 会计类别 R=uzm=&nR  
accounting date 记帐日期;会计结算日期 $4K( AEt[  
accounting for money 款项核算 ~WH4D+  
Accounting Officer 会计主任 8:9m< ^4S(  
accounting period 会计报告期;会计期 2xBIfmR^y  
accounting policy 会计政策;会计方针 2=Sv#  
accounting practice 会计惯例 V~j:!=b%v  
accounting principle 会计准则 f,QoA  
accounting record 会计记录 "`P/j+-rt  
accounting report 会计报告 `#O%ZZ+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ML6Y_|6 |  
Accounting Society of China 中国会计学会 H;('h#=cD  
accounting statement 会计报表 kev|AU (WX  
accounting system 会计制度;会计系统 6H+'ezM  
accounting transaction 会计事项;帐务交易 Rf*we+  
accounting treatment 会计处理 RTN?[`  
accounting year 会计年度 l1(6*+  
accretion 增值;添加 0vN<0  
accrual 应计项目;应累算数目 zrt\] h+  
accrual basis 应计制;权责发生制 o+UCu`7e  
accrual basis accounting 应计制会计;权责发生制会计 +O`3eP`u  
accrue 应累算;应计 <a9<rF =r  
accrued benefit 应累算利益 ~>C@n'\lv  
accrued charges 应计费用 hY$gzls4  
accrued cumulative preference share dividend 应累算的累积优先股股息 L?~>eT  
accrued expenses 应累算费用 12 y=Eh  
accrued interest payable 应付利息;应计未付利息 8K: RoR  
accrued interest receivable 应收利息;应计未收利息 bI~ R6o  
accrued right 累算权益 WZz8VF  
accruing profit 应累算的利润 Cjh0 .{  
accumulated fiscal reserve 累积财政储备 a!UQ]prT  
accumulated profit 累积利润;滚存溢利 )8`7i{F  
accumulated reserve 累积储备  y|r+<  
accumulation of surplus income 累积收益盈余 R*Jnl\?>@  
acquired assets 既得资产 K9{3,!1  
acquisition 收购;购置;取得 aYTVYg  
acquisition cost 购置成本 ^L}ICm_#  
acquisition expenses 购置费用  "R8:s  
acquisition of 100% interest 收购全部股权 Ul"9zTH  
acquisition of control 取得控制权 50,`=Z  
acquisition of fixed assets 购置固定资产 5^kLNNum  
acquisition of shell “买壳” $~x#Q?-y  
acquisition price 收购价 &72 ( <  
act of God 天灾 |'mwr!  
acting partner 执事合伙人 % zP ]z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,4kly_$BH  
active partner 积极参与的合伙人 Q-A:0F&{t  
active trading 交投活跃 pib i#  
actual circulation 实际流通 L{;Sc_  
actual cost 实际成本 _=,\uIrk  
actual expenditure 实际开支;实际支出 ,1xX`:  
actual income 实际入息;实际收入;实际收益 #cHH<09 rl  
actual market 现货市场 9o)sSaTx=  
actual price 现货价;实际价格 UoD S)(i  
actual profit 实际利润 A0mj!P9  
actual quotation 实盘;实际价位;实际报价 6"3-8orj   
actual year basis 按实际年度计算 p~(+4uA  
actuals 实货 m Acny$u  
actuarial investigation 精算调查 UZcsMMKH  
actuarial principle 精算原则 2o8:[3C5  
actuarial report 精算师报告 >"LHr&;m&h  
Actuarial Society of Hong Kong 香港精算学会 ^HS;\8Xvb  
actuarial valuation 精算师估值 PE!/n6  
actuary 精算师 b2L9%8h  
ad referendum agreement 暂定协议;有待覆核的协定 @#HB6B  
ad valorem duty 从价税;按值征税 9jwcO)p^  
ad valorem duty system 从价税制 Ej_>*^b  
ad valorem fee 从价费 G6W_)YL  
ad valorem tariff 从价关税 }s+ t*z  
additional allowance 额外免税额 ibzcO,c  
additional amount for unexpired risk 未过期风险的额外款额 y]3`U UvXD  
additional assessable profit 补加应评税利润 _H{6{!=y  
additional assessment 补加评税 /-J  
additional commitment 额外承担 p\;\hHai  
additional commitment vote 额外承担拨款 DIsK+1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qV;E% XkkS  
additional dependent parent allowance 供养父母额外免税额 [{!K'V  
additional provision 额外拨款 MP/@Mf\<E  
additional stamp duty 附加印花税 *R'r=C`  
additional tax 补加税罚款;补加税款 ,W8E U  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %@L[=\ 9  
adjudged bankrupt 被裁定破产 -|z ]Ir  
adjudicated bankrupt 裁定破产人 KU]co4]8^s  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Za[ ?CA  
adjudication of bankruptcy 裁定破产;宣告破产 0o2*X|i(  
adjudication of insolvency 裁定无力偿还债务 ;2#9q9(  
adjusted actual 经调整的实数;调整后的实数 J&P{7a  
adjusted current assets 经调整的流动资产;调整后的流动资产 BE0Ov{'  
adjusted figure 经调整的数字;调整后的数额 t`M4@1S"'  
adjusted liabilities 经调整的负债;调整后的负债 Cs:?9G  
adjusted loss 经调整的亏损;调整后的亏损 8 x=J&d  
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 }Z="}Dg|T  
adjusted profit 经调整的利润;调整后的利润 <bSG|VqnH  
adjusted surplus 经调整的盈余额;调整后的盈余额 )2z<5 `  
adjusted value 经调整的价值;调整后的价值 $Cgl$A  
adjustment 调整;修订;理算〔保险〕 wDQ@$T^vh  
adjustment centre 调剂中心 #}PQ !gZ  
adjustment lag 调整过程的时间差距;调整时差 Q,ez AE  
adjustment mechanism 调整机制 ^`~s#L7  
adjustment of loss 亏损调整 $&25hvK,  
adjustment process 调整过程;调整程序 } Z/[ "  
adjustment range 调整幅度 uOQ!av2"Rf  
administered exchange rate 受管制汇率 RGu`Jk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 f-.dL  
administration expenses 行政费用 t]3> X  
administration fee 手续费;行政费 7$"A2x   
administration in bankruptcy 破产管理 "*U0xnI  
administration order 遗产管理令 hqXp>.W  
administrator 管理人;遗产管理人 g 2LY~  
administrator of the estate 遗产管理人 2Kkm-#p7  
admission of debt 债项承认书 !Y8+ Z&^2  
admission of proof 接纳债权证明 ^4 MJ  
advance 放贷款项;垫付款项;预支款项;预付款项 D%`O.2T Y|  
advance account 暂支帐目;预付款帐户 <<=.;`(/v  
advance compensation 预付补偿金 X!b+Dk  
advance from shareholder 股东垫款 opXxtYC@  
advance pending reimbursement 预支以待日后付还 .B+Bl/  
advanced economy 先进经济体系 aMJW__,  
advancement 预付;预付财产 ynZp|'b?<  
advances warrant 垫款令 M=M~M$K  
advancing 贷出 s||c#+j"8  
adverse balance 逆差 >"q?P^f/  
adverse exchange 逆汇 'uW&AD p  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z=m5V(9  
advice for collection 托收通知书 Gw$Y`]ipy  
advice of drawing 提款通知书;汇票通知书 4wkmgS  
advice of payment 付款通知 mP] a}[  
Advisory Committee [Securities and Futures Commission] cq`!17"k  
谘询委员会〔证券及期货事务监察委员会〕 uv&4 A,h  
Advisory Committee on Diversification 经济多元化谘询委员会 h ^.jK2I  
affidavit 誓章;遗产申报誓章 O[|_~v:^  
affidavit of no receipt 述明无收款的誓章 j0b>n#e7  
affiliate 联号;联营公司;附属公司 kt# t-N;}x  
affiliated company 附属公司;联号;联营公司 8U%y[2sT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S"cim\9xP  
affordability 负担能力 U]]ON6Y&F  
African Development Bank [AfDB] 非洲开发银行 ae#Qeow`  
after-acquired property 事后取得的财产 X:/7#fcG8  
after-hours dealing 市后交易 jK]An;l{Z  
after-tax profit 税后盈利;税后利润;税后溢利 p[K!.vOt+  
agency agreement 代理协议 tZ.hSDH  
agency expenses 代理机构的开支 N}ugI`:  
agency fee 代理费 ?{;7\1 [4  
Agency Law 《代理法》 IkuE|  
agent 代理人;承销人 v@d]*TG  
agent of company 公司代理人 <^w4+5sT/  
agent's fee 代理人费;经纪费 OJ1MV7&  
aggregate 总计;总数;总体数字 9'=ZxV  
aggregate amount 总款额;总额 K]'t>:G @  
aggregate assets and liabilities 总体资产与负债 [#SiwhF|  
aggregate at constant price 按固定价格计算的总体数字 c :2w(BVi  
aggregate demand 总需求 ":_~(?1+  
aggregate gross position 总持仓量 )zydD=,bu  
aggregate limit 总限额 \>tx:;D3  
aggregate of salaries tax 合计薪俸税 C)mR~Ey  
aggregate performance 总体表现;总体业绩 o3X0c6uU  
aggregate supply 总体供应 NdmwQJ7e"  
aggregate surplus 总盈余 uqM=/T^A  
aggregate total 整体总额 P9o=G=i  
aggregate value 总值;合计价值 >x1yFwX}-f  
aggregated basis 合计基准 Ck:+F+7_v  
aggregated net chargeable income 合计应课税入息实额 _7;D0l  
aggregation 合并计算;合计;总和 M2nWvU$  
aggregation of incomes of husband and wife 夫妇入息合并计算 489xoP  
aggregation of property 财产的总和 G-TD9OgZ  
agio 差价;贴水 %l3f .  
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》 #l 6QE=:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [ <j4w  
《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》 wzF%R {;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xnDst9%  
《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》 6@;sOiN+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,FwJ0V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HF<h-gX  
agreement for a settlement 授产协议 z~th{4#E ;  
agreement for assignment 转让协议 e!ql8wbp  
agreement for sale 售卖协议;买卖协议 LvCX(yjZ*  
agreement for sale and purchase 买卖协议 v"l8[::  
agreement for the payment of interest 支付利息协议 &bigLe  
agreement for the repayment of money 还款协议 r3+   
agreement of reinsurance 再保险协议 ( e#f  
Agricultural Bank of China 中国农业银行 .JBTU>1]_n  
air passenger departure tax 飞机乘客离境税 *LEI@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }"&Ye  
airport tax 机场税 6!C>J#T  
alcohol duty 酒精税 M0t9`Z9  
alienation 让与;让渡;转让 #fDM{f0]R  
alimony 生活费;赡养费 B%WkM\\!^  
All Ordinaries Index [AOI] 所有普通股指数 lf\^!E:  
all risks 全险;综合险 ; Kh!OBZFo  
All Sales Record for Stock Market 《股票市场成交报告》 nwVW'M]r  
Allied Capital Resources Limited 新联财务有限公司 4>Y*owa4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Nj.;mr<  
allocation letter 拨款信件 l(HxZlHr  
allocation of fund 分配款项;预留款项 TU*Y?D L  
allocation of profit 利润分配;溢利分配 j XYr&F  
allocation warrant 拨款令 3a'#Z4Z-  
allotment 分配;配股 <rFh93  
allotment notice 股份配售通知;配股通知 =z4J[8bb  
allotment of shares 股份分配 (v&iXD5t  
allowable 可获宽免;免税的 (3Z;c_N  
allowable business loss 可扣除的营业亏损 !xU[BCbfYV  
allowable expenses 可扣税的支出 lV9   
allowance 免税额;津贴;备抵;准备金 7#7AK}   
allowance for debts 债项的免税额 & @${@  
allowance for depreciation by wear and tear 耗损折旧免税额 9TbbIP1  
allowance for funeral expenses 殡殓费的免税额 7M~/[f7Z{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pM~-o?  
allowance for repairs and outgoings 修葺及支出方面的免税额 |'j,|^<  
allowance to debtor 给债务人的津贴 }nptmc  
alteration of capital 资本更改 QabLMq@n`  
alternate trustee 候补受托人 wlEK"kKU  
amalgamation 合并 >[ g=G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Os*s{2OvO  
ambit of charges 征税范围;收费范围 qYQ vjp  
amended valuation 经修订的估值 pq:[`   
American Commodities Exchange 美国商品交易所 rl x6a@MiD  
American Express Bank Limited 美国运通银行 QZ+G2$  
American Stock Exchange 美国证券交易所 /I:&P Pff  
amortization 摊销 YRCOh:W*  
amount due from banks 存放银行同业的款项 RN$>!b/  
amount due from banks abroad 存放海外银行同业的款项 6m@B.+1  
amount due from holding companies 控股公司欠款 k\r^GB  
amount due from local banks 存放本港银行同业的款项 lx7]rkWo|a  
amount due to banks 银行同业的存款 e|q~t {=9S  
amount due to banks abroad 海外银行同业的存款 ornU8H`  
amount due to holding companies 控股公司存款 j^/=.cD|  
amount due to local banks 本港银行同业的存款 $EL:Jx2<  
amount due to outport banks 外埠银行同业的存款 !;Ke#E_d  
amount for note issue 发行纸币的款额 OlgM7Vrl  
amount of bond 担保契据的款额 m;0ZV%c*j  
amount of consideration 代价款额 h@TP=  
amount of contribution 供款数额 :sttGXQX  
amount of indebtedness 负债款额 q0b*#j  
amount of principal of the loan 贷款本金额 DPkH:X  
amount of rates chargeable 应征差饷数额 ,b:~Vpb1I  
amount of share capital 股本额 ">5$;{;2r  
amount of sums assured 承保款额 {w@9\LsU  
amount of variation 变动幅度 =ui3I_*)  
amount of vote 拨款数额 9ji`.&#  
amount payable 应付款额 =mSu^q(l  
amount receivable 应收款额 'hFL`F*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ?<T=g  
analysis 分析 /!N=@z)  
ancillary risk 附属风险 :? s{@7  
annual account 周年帐目;周年帐目报表;年度决算;年结 Y ` Z,52  
annual accounting date 年结日期 8T[<&<^-  
annual allowance 每年免税额;年积金;年度津贴;年津 Cu_-QE  
annual balance 年度余额 n(i/jW~0w  
annual disposable income 每年可动用收入 rM? J40&.  
annual estimates 周年预算 ]<K"`q2  
annual fee 年费 ~[f`oC  
annual general meeting 周年大会 zRgAmX/g  
annual growth rate 年增率;每年增长率 (/E@.z[1  
annual long-term supplement 长期个案每年补助金 j<R&?*  
annual pensionable emolument 可供计算退休金的年薪 W0}FOfL9  
annual report 年报 c|K:oi,z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "y5bODq3t  
annual return 周年报表;周年申报表;每年报税表格 / <%EKu5  
Annual Return Rules 《周年报表规则》 TM|PwY  
annual review of consumer prices 每年消费物价回顾 d%RH]j4  
annual roll-forward basis 逐年延展方式 9aX!<Z  
annual salary 年薪 @>8 {J6%\  
annual statement 年度报表;年度决算表 <8YvsJ  
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 ah,"c9YX  
annuitant 年金受益人 wk{]eD%  
annuity 年金 LB[?kpy  
annuity contract 年金合约 `xZ,*G7(*  
annuity on human life 人寿年金 |9p0"#4u  
antecedent debt 先前的债项 C Sz+cS  
ante-dated cheque 倒填日期支票 :F9Oj1lM%  
anticipated expenditure 预期开支 bkz/V/Y  
anticipated net profit 预期纯利 +(W7hK4ip  
anticipated revenue 预期收入 ; rNX  
anti-inflation measure 反通货膨胀措施 c|Z6p{)V  
anti-inflationary stance 反通货膨胀立场 GB;_!69I  
apparent deficit 表面赤字 p=^6V"'  
apparent financial solvency 表面偿债能力 t,Q"Pt?  
apparent partner 表面合伙人 qe22 kE#  
application for personal assessment 个人入息课税申请书 bR;.KC3C  
application of fund 资金应用 G_zK .N   
application to release as liquidator and to destruct the books of accounts and documents ZAn9A>5_  
申请免除清盘人职务及毁灭帐簿与文件 t/3HX]B_  
appointed actuary 委任精算师 $sUn'62JlU  
appointed auditor 委任核数师;委任审计师 F)Z9Qlo  
appointed trustee 委任的受托人 u \<APn  
appointer 委任人 k3KT':*  
apportioned pro rata 按比例分摊 sXNb  
apportionment 分配;分摊 y7R=zkd C9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gdg``U;)p  
apportionment formula 分摊方程式 @yC3a)=$L  
apportionment of estate duty 遗产税的分摊 gI"cZ h3}  
appraisal 估价;评估 4j'`,a=  
appreciable growth 可观增长 fwlicbs'  
appreciable impact 显着影响 LOr(HgyC  
appreciable increase 可观增长 BR_fOIDc  
appreciation 增值;升值 TQPrOs?  
appreciation against other currencies 相对其他货币升值 %;|dEY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qc=-M'9  
appreciation tax 增值税 $~VIx% h  
appropriation 拨款;拨用;拨付 TuaP  
appropriation account 拨款帐目 z`NJelcuz\  
Appropriation Bill 拨款法案 f0R+Mz8{  
appropriation-in-aid system 补助拨款办法 V-E 77u6{0  
approved assets 核准资产 S <-5<Pg  
approved basket stock 认可一篮子证券 NjPQT9&3h  
approved budget 核准预算 AX Q.E$1g  
approved charitable donation 认可慈善捐款 I*$-[3/  
approved charitable institution 认可慈善机构 d+6q% U  
approved currency 核准货币;认可货币 PHUeN]s#  
approved estimates 核准预算 e}P@7e  h  
approved estimates of expenditure 核准开支预算  A; *<  
approved overseas insurer 核准海外保险人 ~ Nf|,{[(5  
approved overseas trust company 核准海外信托公司  Mz+vT0  
approved pooled investment fund 核准汇集投资基金 cd=K=P}p  
approved provident fund scheme 认可公积金计划 Pc7p2  
approved provision 核准拨款 a*:GCGe  
approved redeemable share 核准可赎回股份 mNEh\4ai  
approved regional stock 认可地区性证券 O%6D2d  
approved retirement scheme 认可退休金计划 u} +?'B)  
approved subordinated loan 核准附属贷款 FvO,* r9  
arbitrage 套戥;套汇;套利 t;-F]  
arbitrageur 套戥者;套汇者 T LF'7ufq  
arbitrary amount 临时款项 M*C1QQf\N  
arrangement 措施;安排;协定 MmePhHf  
arrears 欠款 a.RYRq4o  
arrears of pay 欠付薪酬 Hs_7oy|P  
arrears of revenue 逾期未收税款;逾期未收的帐项 FjLMN{eH/  
articles of association 组织章程;组织细则;组织章程细则 Xr'b{&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 jSRi  
ascertainment of profit 确定利润 UX<)hvKj  
"Asia Clear" “亚洲结算系统” SqdI($F\:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -M_>]ubG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7$t['2j3  
Asian Development Fund [ADF] 亚洲发展基金 'KT(;Vof  
Asian dollar bond 亚洲美元债券 _OS,zZ0  
Asian dollar market 亚洲美元市场 [7g-M/jvY  
Asian dollar rate 亚洲美元利率 SJlE!MK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {"2CI^!/U.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lV$#>2Hh5  
asked price 沽盘;喊价;索价;卖方报价 ao[yHcAs  
assessable income 应评税入息 g}uSIv^  
assessable loss 应评税亏损 >"|t*k S  
assessable profit 应评税利润 /L5:/Z  
assessable value 应评税值 q_mxZM ->  
assessed profit 估定利润 jzZ]+'t  
assessed value 经评估价值 8OO[Le]1  
assessment 评税;评定;估价;评税单 U0srwt97S  
assessment number 评税编号;估价编号 &\Lu}t7Ru  
assessment of additional tax 补加税评税 O6ugN-d>  
assessment of performance 业绩评估;实绩评价  M%W#0  
Assessor 评税主任 7s!rer>  
asset price bubbles 资产价格泡沫 AT1{D!b  
asset-backed securities 具资产保证的证券 VZ y$0*  
assets accretion 资产增值 {^^LeUd#V  
assets and liabilities 资产与负债 !(viXV5  
assets betterment statement 资产递增表;资产改进表 zMBGpqdP  
assets lending 实物放款;有抵押贷款 rLA-q||  
assets of the company passing on the death 死者去世时转移的公司资产 a2kAZCQ  
assets pledged as security for liabilities 用作负债抵押的资产 c&{= aIe w  
assets portfolio 资产投资组合 -P&uY`  
assets price 资产价格 [9:";JSl"Y  
assets quality 资产质素 uJeJ=7,EO  
assets realization 资产变现 wu &lG!#  
assets refinancing arrangement 资产再集资安排 bNiJ"k<pN  
assets securitization 资产证券化 r4fg!]J ;  
assets situated outside Hong Kong 在香港以外地方的资产 )0"T?Ivp]  
assets stripping 削减资产;拆卖资产 [TFp2B~)#  
assets value 资产值 8lS RK%  
assignee 承让人 wzJdS}Yy!y  
assignment 转让;转让书;转让契 qDhZC*"9#D  
assignment of interest 权益转让 X8?@Y@  
assignment of letters patent and trade mark 专利证书及商标转让 IiE^HgM  
assignment of property 物业转让;物业转让书 DUH_LnHw)  
assignment right 转让权 $J,$_O6  
assignor 转让人 J&}1=s  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V@TA~'$|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dK,=9DQy5  
associate member 附属会员 |"9vq<`  
associated body corporate 相联法人团体 i~R+ g3oi  
associated company 相联公司;联属公司 p~""1m01,D  
associated corporation 相联法团 `Mcg&Mi~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qPWf=s7!  
公认会计师公会〔英国〕 :}/\hz ,  
Association of Futures Exchange Brokers 香港期货经纪协会 LP'q$iB!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^N 4Y*NtV7  
association of underwriters 承保人组织 a1u4v/Qu9  
assumption of control 接管 mH5>50H;  
assurance 担保;保险;转易;转易书 Ggst s  
assurance of interest 权益的转易 Wg,@S*x(  
at 19XX price 按一九XX年价格计算 CdPQhv)m  
at a discount 按赔价计算;按贴水价格计算;打折扣 D%c^j9' 1  
at a premium 按溢价计算;按升水价格计算 UQ7La 7"  
at call 通知付款;按通知 n<<arO"cv  
at constant market price 按固定市价计算 a|#pl!  
at constant price 按固定价格计算 p=Le oc1  
at cost 按成本计算 UvB\kIH  
at current market price 按当时市价计算;按现时市价计算 ]#rV]As  
at current price 按当时价格计算;按现时价格计算 E}a.qM'  
at factor cost 按要素成本计算;按生产要素成本计算 !?Y71:_!  
at money-of-the-day price 按付款当日价格计算 {4f%UnSz(  
at or better 按指定或较佳价位〔买卖指令〕 Q u7ML]e?z  
at par 按面值计算;平价 a2i:fz=[  
at sight 见票即付 jsr)  
at the close 按收市盘 :`"- Jf  
at the opening 按开市盘 R!WDQGR(2  
attestation 见证;见证条款 NLYf   
at-the-money option 平价期权 x2aG5@<3  
attorney 受权人;受托代表人 -f1}N|hy  
attornment 新拥有人承认书 ;X0uA?  
attributable profit 可归属利润 ;:ZD<'+N  
attributable share value 可归属股份价值 qQO*:_ezzk  
Auckland Stock Exchange 奥克兰证券交易所 <S6?L[_  
auction 拍卖 hN gT/y8  
auctioneer 拍卖商 !W0JT#0  
audit 审计;核数 7.g,&s%q  
Audit Commission 审计署 \u[5O@v#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S1'?"zAmd  
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〕 _^zs(  
audit review 帐目审查 \yxGE+~P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3webAaO  
audited account 审计帐目;经审计的帐目 $AMcU5^b7  
audited annual account 经审计的周年帐目 >1]hR)Ip  
audited balance sheet 经审计的资产负债表 sCQV-%9  
auditor 核数师;核数主任;审计师 ^T1caVb|>  
auditor's certificate 核数师证明书;审计师证明书 Us2> 5 :\  
auditor's report 核数师报告;审计师报告 ,1JQjsR   
Aussie bond 澳元债券 hb/Z{T'   
austerity budget 紧缩预算 XpK  Y#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 '"rm66  
Australia All Ordinaries Index 澳洲所有普通股票指数 5nceOG8  
Australian Dollar [AUD] 澳元 U~@;2\ o  
Australian Options Market 澳大利亚期权市场 >c5   
Australian Securities Commission 澳洲证券事务监察委员会 k]RQ 7e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7v0VZ(UR  
Australian Stock Exchange 澳大利亚证券交易所 wgvCgr<  
Austrian Schilling [ATS] 奥地利先令 l=S!cj;  
authentication 认证;鉴证 p} eO  
authority to purchase 委托购买证;委购书 KZ^>_K&  
authorization 认可;核准;授权;授权书 wc"~8Ah  
authorization by direction 指示授权 }j2t8B^&:  
authorization by instruction 指令授权 D;+Y0B  
authorization by warrant 令状授权 -ik((qx_  
authorization of unit trust 单位信托的认可 <@+L^Ps~z  
authorized agent 指定代理人 NE) w$>0M  
authorized capital 法定资本 RF4B ]Gqd  
authorized clerk 出市员 ;4/ n~  
authorized dealer 认可交易商 Jcs /i  
authorized financial institution 认可财务机构 vQnhb %  
authorized fund 认可基金 E piF$n  
authorized fund house 获授权的基金公司;认可基金公司 'xa EG,P  
authorized institution 认可机构 2.v`J=R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $M4_"!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  w+5OI9  
authorized insurer 获授权保险人;获认可承保人 iXXaB +w  
authorized investment 特准投资项目 Xq ew~R^MP  
authorized person 获授权人 jO*H8 XO  
authorized representative 获授权代表 ^"vmIC.h  
authorized share capital 法定股本 -qpM 6t  
automated quotation system 自动报价系统 '%*hs8s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6Iz!_  
自动交易系统〔香港期货交易所有限公司〕 pI>GusXg  
automatic adjustment mechanism 自动调整机制 n: {f\  
automatic adjustment system 自动调整系统 ! /|B4Yv  
Automatic Clearing House 自动票据交换所 Ag2Q!cq  
automatic exchange rates accumulation system 自动化汇率累集系统 H/8u?OC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (R RRG;*n#  
automatic teller machine [ATM] 自动柜员机 6!*zgA5M'  
autopay 自动转帐 r( wtuD23q  
available assets 可用资产 Zc&pJP+M'U  
available fiscal reserve 现存财政储备 |gINB3L  
available profit 可用利润 qxZf!NX5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 np}0O  X  
average 平均;平均数;海损 ?hIDyM  
average basic salary 平均基本薪金 s`.J!^u`  
average consumer expenditure 平均消费开支;一般消费开支 <dBz]W  
average cost 平均成本 >Kl_948  
average cost of land production 增辟土地平均成本 aE"dpYQ  
average daily turnover 平均每日成交额 1}ifJ~)5S  
average daily wage rate 平均每日工资率 >Apa^Bp  
average expenditure pattern 平均开支模式 7suT26C  
average growth rate 平均增长率 j-FMWEp  
average net fixed assets 固定资产平均净值 ('d,Sh  
average of relatives 相对价格平均数 JlEfUg#*  
average price 平均价格 ;4v`FC>  
average propensity to consume 平均消费倾向;一般消费倾向 ,,)'YhG(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 UalwK  
average rate 平均率 "EWq{l_I5$  
average revenue 平均收入;平均收益 d$?+>t/  
average stock 平均库存;平均存货 HFz;"s3lWM  
average yearly rent 平均年租 BI!EmA  
avoidance of double taxation 避免双重课税 Fy.!amXu  
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 *F(<:3;2  
; =*=P8&5  
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