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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: =~=*&I4Dp  
A share A股;甲类股份 H^s<{E0<  
abatement of tax 减税;减扣免税额 paKSr|O  
ABN AMRO Bank N.V. 荷兰银行 %O!v"Xh  
above-the-line expenditure 线上项目支出;经常预算支出 q U]gj@R  
above-the-line receipt 线上项目收入;经常预算收入 Y?(r3E^x  
ABSA Asia Limited 南非联合亚洲有限公司 b/C`J p  
absolute change 绝对数值变更 hM{{\yZS  
absolute expenditure 实际开支 X)7x<?DAy  
absolute guideline figure 绝对准则数字 TrLu~4  
absolute interest 绝对权益 r\/9X}y4z  
absolute order of discharge 绝对破产解除令 Ry%Mej:  
absolute profit margin 绝对利润幅度 rEv$+pP  
absolute value 实值;绝对值 d` jjGEj  
absolutely vested interest 绝对既得权益 rvXWcu-"  
absorbed cost 已吸收成本;已分摊成本 Si6al78  
absorption 吸收;分摊;合并 |MFF7z{%  
absorption rate 吸收率;摊配率;分摊率 J6L  K  
ACB Finance Limited 亚洲商业财务有限公司 @I_8T$N=  
acceptable form of reciprocity 合理的互惠条件 Y#u}tE d  
acceptable rate 适当利率;适当汇率 ?kB2iU_f+  
acceptance agreement 承兑协议 il:$sd  
acceptance for honour 参加承兑 %l,,_:7{  
acceptor 承兑人;接受人;受票人 L1Iz<>  
acceptor for honour 参加承兑人 E#u l IgD  
accident insurance 意外保险 eC[$B99\  
Accident Insurance Association of Hong Kong 香港意外保险公会 oAPb*;}  
accident insurance scheme 意外保险计划 V`bi&1?6\  
accident year basis 意外年度基准 Qzlo'e1  
accommodation 通融;贷款 d*~ ICir7  
accommodation bill 通融票据;空头票据 L"{JRbh[  
accommodation party 汇票代发人 ;S57w1PbVA  
account balance 帐户余额;帐户结余 @> E2?CV  
account book 帐簿 rz@=pR :  
account collected in advance 预收款项 BPdfYu ,il  
account current book 往来帐簿 59O?_F9  
account of after-acquired property 事后取得的财产报告 X!m9lV<  
account of defaulter 拖欠帐目 7tcPwCc{  
account payable 应付帐款 '+$EhFwD  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }MHCd)78b  
account receivable 应收帐款 ?)`L$Vr=  
account receivable report 应收帐款报表 r9 !Tug*>m  
account statement 结单;帐单;会计财务报表 yp66{o  
account title 帐户名称;会计科目 wYQ&C{D%  
accountant's report 会计师报告 %oq[,h <X  
Accountant's Report Rules 会计师报告规则 ,ztI,1"k  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pb$~b\s]=  
Accounting Arrangements 《会计安排》 Vv8jEZ8  
accounting basis 会计基础 rxy&spX  
accounting by Official Receiver 破产管理署署长呈交的帐目 il \$@Bn  
Accounting Circular 《会计通告》 j& <i&  
accounting class 会计类别 x}Aw)QCh+r  
accounting date 记帐日期;会计结算日期 uU:CR>=AKW  
accounting for money 款项核算 US%^#D q  
Accounting Officer 会计主任 DBCK2PlJ  
accounting period 会计报告期;会计期 rwG CUo6Z  
accounting policy 会计政策;会计方针 |jVM&R2s  
accounting practice 会计惯例 T+<A`k: -  
accounting principle 会计准则 k31I ysh  
accounting record 会计记录 ;d'Z|H;  
accounting report 会计报告 QNxl/y\l0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7g(F#T?;'  
Accounting Society of China 中国会计学会 vsr[ur[eP  
accounting statement 会计报表 3l3'bw2  
accounting system 会计制度;会计系统 e`v`XSA[p  
accounting transaction 会计事项;帐务交易 WN_pd%m  
accounting treatment 会计处理 Pw;!uag  
accounting year 会计年度 N1}={yF.fQ  
accretion 增值;添加 =@8H"&y`  
accrual 应计项目;应累算数目 rn=m\Gv e  
accrual basis 应计制;权责发生制 E4W zU  
accrual basis accounting 应计制会计;权责发生制会计 3Bx:Ntx<  
accrue 应累算;应计 &g~ wS@  
accrued benefit 应累算利益 _Jt 2YZdA  
accrued charges 应计费用 O=dJi9;`#_  
accrued cumulative preference share dividend 应累算的累积优先股股息 E)9yH\$6  
accrued expenses 应累算费用 kr9g K~  
accrued interest payable 应付利息;应计未付利息 U=o"32n+  
accrued interest receivable 应收利息;应计未收利息 N]<!j$pOz  
accrued right 累算权益 zWb4([P;  
accruing profit 应累算的利润 {M?vBg R\B  
accumulated fiscal reserve 累积财政储备 QEu=-7@>  
accumulated profit 累积利润;滚存溢利 |-CnT:|o  
accumulated reserve 累积储备 yH<$k^0r*  
accumulation of surplus income 累积收益盈余 ]wWPXx[>/  
acquired assets 既得资产 PGARXw+  
acquisition 收购;购置;取得 %O<%UmR  
acquisition cost 购置成本 T1r3=Y4  
acquisition expenses 购置费用 XbZ*&  
acquisition of 100% interest 收购全部股权 gt7VxZ  
acquisition of control 取得控制权 f*24)Wn<  
acquisition of fixed assets 购置固定资产 5 XA=G  
acquisition of shell “买壳” ]Y| 9?9d  
acquisition price 收购价 A;O~#Chvd  
act of God 天灾 )#}mH@  
acting partner 执事合伙人 8l"O(B'#Z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 p*8-W(u)  
active partner 积极参与的合伙人 "sKa`WN}  
active trading 交投活跃 d.2mT?`#  
actual circulation 实际流通 zP;cTF(C  
actual cost 实际成本 pMJ1v  
actual expenditure 实际开支;实际支出 7 uarh!  
actual income 实际入息;实际收入;实际收益 _zu?.I0^  
actual market 现货市场 i"j(b|?e  
actual price 现货价;实际价格 +~ #U7xgq/  
actual profit 实际利润 :~ A%#  
actual quotation 实盘;实际价位;实际报价 u?[ q=0.J7  
actual year basis 按实际年度计算 \@;\t7~  
actuals 实货 kpI{KISQu  
actuarial investigation 精算调查 ?~QIALA  
actuarial principle 精算原则 HSIvWhg?p  
actuarial report 精算师报告 #DjCzz\  
Actuarial Society of Hong Kong 香港精算学会 cFagz* !  
actuarial valuation 精算师估值 nSCWg=E^  
actuary 精算师 S',9g4(5  
ad referendum agreement 暂定协议;有待覆核的协定 gs W0  
ad valorem duty 从价税;按值征税 A`u$A9[  
ad valorem duty system 从价税制 =ORf%f5"'  
ad valorem fee 从价费 XIWm>IQ[)  
ad valorem tariff 从价关税 o y<J6  
additional allowance 额外免税额 I=Oy-  
additional amount for unexpired risk 未过期风险的额外款额 M- 0i7%  
additional assessable profit 补加应评税利润 !%Y~~'5 h  
additional assessment 补加评税 60Z]M+8y8  
additional commitment 额外承担 FhIqy %X  
additional commitment vote 额外承担拨款 %k0EpJE%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y&2aO1  
additional dependent parent allowance 供养父母额外免税额 4q$H  
additional provision 额外拨款 ?_`0G/xl  
additional stamp duty 附加印花税 'ho{eR@d  
additional tax 补加税罚款;补加税款 ,5|d3dJS  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `Vq`z]}  
adjudged bankrupt 被裁定破产 o/,NGU  
adjudicated bankrupt 裁定破产人 F pt-V  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +/?iCmW  
adjudication of bankruptcy 裁定破产;宣告破产 [^~7]2i  
adjudication of insolvency 裁定无力偿还债务 w.N,)]h  
adjusted actual 经调整的实数;调整后的实数 hFvi 5I-b  
adjusted current assets 经调整的流动资产;调整后的流动资产 +[m8c){  
adjusted figure 经调整的数字;调整后的数额 M@p"y q  
adjusted liabilities 经调整的负债;调整后的负债 j K8'T_Pah  
adjusted loss 经调整的亏损;调整后的亏损 J`#` fX  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 m h;X~.98  
adjusted profit 经调整的利润;调整后的利润 MjaUdfx  
adjusted surplus 经调整的盈余额;调整后的盈余额 Xev54!619  
adjusted value 经调整的价值;调整后的价值 *(cU]NUH_  
adjustment 调整;修订;理算〔保险〕 !5x Ly6=}  
adjustment centre 调剂中心 Poa?Ej  
adjustment lag 调整过程的时间差距;调整时差 `eRLc}aP2  
adjustment mechanism 调整机制 S:Tm23pe  
adjustment of loss 亏损调整 _eLVBG35z  
adjustment process 调整过程;调整程序 i=v]:TOu  
adjustment range 调整幅度 he )ulB  
administered exchange rate 受管制汇率 ~_!ts{[E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SvK1.NUa  
administration expenses 行政费用 ykq'g|  
administration fee 手续费;行政费 hbuZaxo<  
administration in bankruptcy 破产管理 {@M14)-x>_  
administration order 遗产管理令 9u wL{P&  
administrator 管理人;遗产管理人 vW' 5 ` %  
administrator of the estate 遗产管理人 <?$kI>Ot  
admission of debt 债项承认书 za,2r^  
admission of proof 接纳债权证明 Q:S\0cI0  
advance 放贷款项;垫付款项;预支款项;预付款项 ZHy><=2  
advance account 暂支帐目;预付款帐户 yBz >0I3  
advance compensation 预付补偿金 L(WOet('  
advance from shareholder 股东垫款 1&|Dsrj  
advance pending reimbursement 预支以待日后付还 qtSs)n  
advanced economy 先进经济体系 ~HP LV  
advancement 预付;预付财产 '7nJb6V,0l  
advances warrant 垫款令 Sa] mm/ G  
advancing 贷出 6tOi^+qN  
adverse balance 逆差 GhnE>d;i  
adverse exchange 逆汇 r#xk`a  
advertisement addressed to shareholders 在报章刊登的致股东通告 3kLOoL?  
advice for collection 托收通知书 0~xaUM`  
advice of drawing 提款通知书;汇票通知书  3t  
advice of payment 付款通知 v#=ayWgk  
Advisory Committee [Securities and Futures Commission] ez0\bym  
谘询委员会〔证券及期货事务监察委员会〕 ci7~KewJ*  
Advisory Committee on Diversification 经济多元化谘询委员会  nhfwOS  
affidavit 誓章;遗产申报誓章 i=Kvz4h  
affidavit of no receipt 述明无收款的誓章 tL8't]M,  
affiliate 联号;联营公司;附属公司 >5i?JUZ  
affiliated company 附属公司;联号;联营公司 Am7| /  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h Z#\t  
affordability 负担能力  EW5]!%  
African Development Bank [AfDB] 非洲开发银行 |' @[N,  
after-acquired property 事后取得的财产 -HTL5  
after-hours dealing 市后交易 X'2Gi  
after-tax profit 税后盈利;税后利润;税后溢利 $f(agG]  
agency agreement 代理协议 gY\mXM*^  
agency expenses 代理机构的开支 h]C2 8=N  
agency fee 代理费 }9Q f#&o  
Agency Law 《代理法》 nE<J`Wo$f  
agent 代理人;承销人 w?;b7i  
agent of company 公司代理人 0HPO" x3-O  
agent's fee 代理人费;经纪费 {Vl"m 2  
aggregate 总计;总数;总体数字 !>|`ly$6  
aggregate amount 总款额;总额 *08+\ed"#  
aggregate assets and liabilities 总体资产与负债 _U=S]2 Q W  
aggregate at constant price 按固定价格计算的总体数字 3dU#Ueu  
aggregate demand 总需求 lDU#7\5.  
aggregate gross position 总持仓量 #x|VfN5f  
aggregate limit 总限额 7`+UB>8  
aggregate of salaries tax 合计薪俸税 DD6'M U4  
aggregate performance 总体表现;总体业绩 (o{)>D  
aggregate supply 总体供应 cB36p&%  
aggregate surplus 总盈余 9>zDJx  
aggregate total 整体总额 2E([#Pzb  
aggregate value 总值;合计价值 }amE6  
aggregated basis 合计基准 DUPmq!A  
aggregated net chargeable income 合计应课税入息实额 |>[X<>m  
aggregation 合并计算;合计;总和 -sD:+Te  
aggregation of incomes of husband and wife 夫妇入息合并计算 bF7`] 83  
aggregation of property 财产的总和 L`JY4JM"  
agio 差价;贴水 e7wKjt2fy  
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》 tdb4?^.s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aH9L|BN*  
《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》 `;T? 9n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TR_(_Yd?36  
《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》 n_ OUWvs  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "vvFq ,c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RDJ82{  
agreement for a settlement 授产协议 L;kyAX@^  
agreement for assignment 转让协议  aeQ{_SK  
agreement for sale 售卖协议;买卖协议 Q,O]x#  
agreement for sale and purchase 买卖协议 g')?J<z   
agreement for the payment of interest 支付利息协议 gZ ~y}@L y  
agreement for the repayment of money 还款协议 u'{sB5_H  
agreement of reinsurance 再保险协议 C=M?  
Agricultural Bank of China 中国农业银行 jeyaT^F(   
air passenger departure tax 飞机乘客离境税 ^S3A10f,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 PwRNBb}6  
airport tax 机场税 oF` -cyj"  
alcohol duty 酒精税 KF*B  
alienation 让与;让渡;转让 V}p*HB@:  
alimony 生活费;赡养费 v UJ sFR  
All Ordinaries Index [AOI] 所有普通股指数 69[w/\  
all risks 全险;综合险 H74NU_   
All Sales Record for Stock Market 《股票市场成交报告》 g(M(Hn7  
Allied Capital Resources Limited 新联财务有限公司 T9,lblU Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CA'hvXb.  
allocation letter 拨款信件 -{.h\  
allocation of fund 分配款项;预留款项 7ZrJ#n8?ih  
allocation of profit 利润分配;溢利分配 bkJn}Al;  
allocation warrant 拨款令 z2$F Yn Q  
allotment 分配;配股 H 7 o$O  
allotment notice 股份配售通知;配股通知 9LUP{(uq  
allotment of shares 股份分配 %@)U/G6s}  
allowable 可获宽免;免税的 *NKC \aV`0  
allowable business loss 可扣除的营业亏损 m  mw)C"  
allowable expenses 可扣税的支出 im_0ur&'  
allowance 免税额;津贴;备抵;准备金 K .c6Rg  
allowance for debts 债项的免税额 X*D5y8<  
allowance for depreciation by wear and tear 耗损折旧免税额 hwG||;&/H  
allowance for funeral expenses 殡殓费的免税额 D<$j`r  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \q>e1-  
allowance for repairs and outgoings 修葺及支出方面的免税额 }6b7a1p  
allowance to debtor 给债务人的津贴 _~(M A-l  
alteration of capital 资本更改 j.e`ip  
alternate trustee 候补受托人 9'1;-^U1  
amalgamation 合并 H znI R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S@l a.0HDA  
ambit of charges 征税范围;收费范围 ?.|wfBI  
amended valuation 经修订的估值 c9/ 'i  
American Commodities Exchange 美国商品交易所 gGceK^#  
American Express Bank Limited 美国运通银行 "Hsq<oV8  
American Stock Exchange 美国证券交易所 j/; @P  
amortization 摊销 co(fGp#!  
amount due from banks 存放银行同业的款项 2t~7eI%d  
amount due from banks abroad 存放海外银行同业的款项 +5seT}h  
amount due from holding companies 控股公司欠款 0*'`%W+5  
amount due from local banks 存放本港银行同业的款项 z;Gbqr?{{  
amount due to banks 银行同业的存款 ~P_d0A~T  
amount due to banks abroad 海外银行同业的存款 Bwi[qw  
amount due to holding companies 控股公司存款 D q_{O  
amount due to local banks 本港银行同业的存款 d(dw]6I6  
amount due to outport banks 外埠银行同业的存款 vX!dMJa0  
amount for note issue 发行纸币的款额 EZa{C}NQ$2  
amount of bond 担保契据的款额 CgPZvB[  
amount of consideration 代价款额 a#~Z5>{  
amount of contribution 供款数额 (J?}eb;>n  
amount of indebtedness 负债款额 U+3PqWB  
amount of principal of the loan 贷款本金额 .\hib. n3  
amount of rates chargeable 应征差饷数额 |4 d{X@`&  
amount of share capital 股本额 {/[?YTDU  
amount of sums assured 承保款额 =6q*w^ET  
amount of variation 变动幅度 l%)=s~6z  
amount of vote 拨款数额 cB9KHqB  
amount payable 应付款额 th>yi)m  
amount receivable 应收款额 WRU@i;l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8b#Yd  
analysis 分析 K]=>F  
ancillary risk 附属风险 \gk3w,B?E  
annual account 周年帐目;周年帐目报表;年度决算;年结 =B 4gEWR  
annual accounting date 年结日期   } k%\  
annual allowance 每年免税额;年积金;年度津贴;年津 }'M1(W  
annual balance 年度余额 ,Elga}7u  
annual disposable income 每年可动用收入 E'kQ  
annual estimates 周年预算 '<E8< bi  
annual fee 年费 \gW\Sa ^  
annual general meeting 周年大会 1Mhc1MU  
annual growth rate 年增率;每年增长率 R?e7#HsJ  
annual long-term supplement 长期个案每年补助金 <t|9`l_XW  
annual pensionable emolument 可供计算退休金的年薪 m^s2kB4A[  
annual report 年报 GLcZ=6)"'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0bQiUcg/  
annual return 周年报表;周年申报表;每年报税表格 i:Ct6[  
Annual Return Rules 《周年报表规则》 B7jlJqV  
annual review of consumer prices 每年消费物价回顾 u5)A+.v  
annual roll-forward basis 逐年延展方式 #$z-]i  
annual salary 年薪 fkUH]CdaB  
annual statement 年度报表;年度决算表 _"t.1+-K  
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 !Z2n;.w  
annuitant 年金受益人 JFk|Uqs(  
annuity 年金  $.]t1e7s  
annuity contract 年金合约 D/6@bcCSY  
annuity on human life 人寿年金 tMk>Bx9[  
antecedent debt 先前的债项 u~T$F/]k>  
ante-dated cheque 倒填日期支票 [/,6O  
anticipated expenditure 预期开支 _G*x:<  
anticipated net profit 预期纯利 - 5Wt9  
anticipated revenue 预期收入 ?GfA;O  
anti-inflation measure 反通货膨胀措施 p$G3r0 @  
anti-inflationary stance 反通货膨胀立场 "._WdY[  
apparent deficit 表面赤字 $YQ&\[pDA  
apparent financial solvency 表面偿债能力 X@4d~6k?  
apparent partner 表面合伙人 $u.T1v  
application for personal assessment 个人入息课税申请书 ik NFW*p  
application of fund 资金应用 +rw3.d  
application to release as liquidator and to destruct the books of accounts and documents nMvIL2:3  
申请免除清盘人职务及毁灭帐簿与文件 9i)mv/i  
appointed actuary 委任精算师 [hj'Yg8{  
appointed auditor 委任核数师;委任审计师 4< >:]  
appointed trustee 委任的受托人 %~VIxY|d  
appointer 委任人 >f05+%^[  
apportioned pro rata 按比例分摊 %}5"5\Zz  
apportionment 分配;分摊 d7zE8)DU7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0P/LW|16  
apportionment formula 分摊方程式 sO-R+G/^7  
apportionment of estate duty 遗产税的分摊 ~{!!=@6  
appraisal 估价;评估 ;-Dd\\)p  
appreciable growth 可观增长 07Cuoqt2  
appreciable impact 显着影响 bUB6B  
appreciable increase 可观增长 Ym2m1  
appreciation 增值;升值 _[tBLGXD  
appreciation against other currencies 相对其他货币升值 z2zp c^i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 li XD2N  
appreciation tax 增值税 Q>*K/%KD  
appropriation 拨款;拨用;拨付 L%s""nP  
appropriation account 拨款帐目 ne*aC_)bT  
Appropriation Bill 拨款法案 _)" 5 gv  
appropriation-in-aid system 补助拨款办法 ]F-6KeBc  
approved assets 核准资产 0].5[Jo  
approved basket stock 认可一篮子证券 41D[[Gh  
approved budget 核准预算 )pH{b]t  
approved charitable donation 认可慈善捐款 "t`e68{Ls  
approved charitable institution 认可慈善机构 4rdrl  
approved currency 核准货币;认可货币 >Cc$ P  
approved estimates 核准预算 U]3JCZ{]0E  
approved estimates of expenditure 核准开支预算 ;<rJ,X#  
approved overseas insurer 核准海外保险人 qT%E[qDS  
approved overseas trust company 核准海外信托公司 $MGd>3%y  
approved pooled investment fund 核准汇集投资基金 Q+N @j]'  
approved provident fund scheme 认可公积金计划 46`{mPd{aO  
approved provision 核准拨款 x B[# a*  
approved redeemable share 核准可赎回股份 ,%<77LE  
approved regional stock 认可地区性证券 K)Ka"H  
approved retirement scheme 认可退休金计划 r?7 ^@  
approved subordinated loan 核准附属贷款 @@&;gWr;  
arbitrage 套戥;套汇;套利 dGN*K}5  
arbitrageur 套戥者;套汇者 d|lzkY~  
arbitrary amount 临时款项 >cLZP#^\2E  
arrangement 措施;安排;协定 CeemR>\t  
arrears 欠款 <C(2(3  
arrears of pay 欠付薪酬 #+ =afJ  
arrears of revenue 逾期未收税款;逾期未收的帐项 7c7SU^hD  
articles of association 组织章程;组织细则;组织章程细则 ]F! ,Jx  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 KDk^)zv%!  
ascertainment of profit 确定利润 iLei-\w6y  
"Asia Clear" “亚洲结算系统” Jr zU-g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mmti3Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @m4d4K@  
Asian Development Fund [ADF] 亚洲发展基金 5@\<:Zmi  
Asian dollar bond 亚洲美元债券 >~k Y{_  
Asian dollar market 亚洲美元市场 |H49 FL  
Asian dollar rate 亚洲美元利率 R lu;l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -#h \8Xl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 PT=%]o]  
asked price 沽盘;喊价;索价;卖方报价 HH+XEMP/g  
assessable income 应评税入息 S]+}Zyg  
assessable loss 应评税亏损 (;0]V+-  
assessable profit 应评税利润 na>B{6  
assessable value 应评税值 ;+\;^nS3d  
assessed profit 估定利润 [aW#7  
assessed value 经评估价值 3/ D fsv  
assessment 评税;评定;估价;评税单 dx#N)?  
assessment number 评税编号;估价编号 b $!l* r  
assessment of additional tax 补加税评税 <@P0sd   
assessment of performance 业绩评估;实绩评价 ,wjL3c  
Assessor 评税主任 a&JAF?k  
asset price bubbles 资产价格泡沫 . x$` i  
asset-backed securities 具资产保证的证券 uxBk7E%6  
assets accretion 资产增值 @%K 8 oYK  
assets and liabilities 资产与负债 |?8wyP  
assets betterment statement 资产递增表;资产改进表 -Q/Dbz#-  
assets lending 实物放款;有抵押贷款 pc #^ {-  
assets of the company passing on the death 死者去世时转移的公司资产 U]d+iz??b  
assets pledged as security for liabilities 用作负债抵押的资产 Sq,x@  
assets portfolio 资产投资组合 6%>0g^`)9Y  
assets price 资产价格 B dSTB"  
assets quality 资产质素 "+Kr1nW  
assets realization 资产变现 yTk9+>  
assets refinancing arrangement 资产再集资安排 6%? NNEM  
assets securitization 资产证券化 t{ 'QMX  
assets situated outside Hong Kong 在香港以外地方的资产 @#p4QEQA  
assets stripping 削减资产;拆卖资产 7RO=X%0A  
assets value 资产值 ({)_[dJ'  
assignee 承让人 PO #FtG  
assignment 转让;转让书;转让契 qsLsyi|zG  
assignment of interest 权益转让 0xsvxH"*  
assignment of letters patent and trade mark 专利证书及商标转让 ZyTah\yPM  
assignment of property 物业转让;物业转让书 L^22,B 0  
assignment right 转让权 1i{B47|  
assignor 转让人 yy9Bd>  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 l{ k   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 PUI.Un2C_  
associate member 附属会员 4h|D[Cb]  
associated body corporate 相联法人团体 \.{?TB  
associated company 相联公司;联属公司 uzsR*x%s-  
associated corporation 相联法团 F"LT\7yjyG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G|o-C:~  
公认会计师公会〔英国〕 &#WTXTr0=  
Association of Futures Exchange Brokers 香港期货经纪协会 RD~QNj9,T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8ciLzyrY*  
association of underwriters 承保人组织 ?p`}6s Q}  
assumption of control 接管 g?`w)O 7v  
assurance 担保;保险;转易;转易书 ;$Wa=wHb  
assurance of interest 权益的转易 c$p1Sovw  
at 19XX price 按一九XX年价格计算 &Zov9o:gx  
at a discount 按赔价计算;按贴水价格计算;打折扣 JjM^\LwKkL  
at a premium 按溢价计算;按升水价格计算  -"<eq0  
at call 通知付款;按通知 4*'NpqC(_  
at constant market price 按固定市价计算 }D0j%~&"e  
at constant price 按固定价格计算 ]RxNSr0e  
at cost 按成本计算 KExfa4W 3{  
at current market price 按当时市价计算;按现时市价计算 DK:d'zb  
at current price 按当时价格计算;按现时价格计算 e&E*$G@.7  
at factor cost 按要素成本计算;按生产要素成本计算 1W5YS +pf  
at money-of-the-day price 按付款当日价格计算 ])e6\)  
at or better 按指定或较佳价位〔买卖指令〕 :5;[Rg5 2  
at par 按面值计算;平价 S!rUdxO  
at sight 见票即付 Z$2mVRS`c  
at the close 按收市盘 u6I# D _  
at the opening 按开市盘 aX0sy\Z]j  
attestation 见证;见证条款 !zD| @sX{  
at-the-money option 平价期权 <{e0 i  
attorney 受权人;受托代表人 $U!w#|&  
attornment 新拥有人承认书 wp$SO^?-  
attributable profit 可归属利润  d+=;sJ  
attributable share value 可归属股份价值 l46O=?usDX  
Auckland Stock Exchange 奥克兰证券交易所 nQ8EV>j2  
auction 拍卖 _QCAV+K'  
auctioneer 拍卖商 |Y:T3hra61  
audit 审计;核数 6? 2/b`k  
Audit Commission 审计署 vVE^Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [4 "%NY  
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〕 aRfkJPPa[  
audit review 帐目审查 z^ ~fVl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^fH]Rlx  
audited account 审计帐目;经审计的帐目 I9B B<~4o  
audited annual account 经审计的周年帐目 _)lK.5  
audited balance sheet 经审计的资产负债表 &AA u:  
auditor 核数师;核数主任;审计师 4ajBMgD]KG  
auditor's certificate 核数师证明书;审计师证明书 uPb9j;Q?  
auditor's report 核数师报告;审计师报告 MwXgaSV  
Aussie bond 澳元债券 7M5HIK6_  
austerity budget 紧缩预算 %xL3=4\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VAV@Qn  
Australia All Ordinaries Index 澳洲所有普通股票指数 350y6pVh  
Australian Dollar [AUD] 澳元 nbhx2@Teqe  
Australian Options Market 澳大利亚期权市场 Z$Qlr:7  
Australian Securities Commission 澳洲证券事务监察委员会 0A\o8T.12  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w Xfy,W  
Australian Stock Exchange 澳大利亚证券交易所 f H}`  
Austrian Schilling [ATS] 奥地利先令 /9W-;l{=z  
authentication 认证;鉴证 7 -bU9{5  
authority to purchase 委托购买证;委购书 ^h=;]vxO  
authorization 认可;核准;授权;授权书 t4 h5R  
authorization by direction 指示授权 BwrMRMq"  
authorization by instruction 指令授权 [BmondOx  
authorization by warrant 令状授权 X2Y-TE T  
authorization of unit trust 单位信托的认可 m &c8@-T  
authorized agent 指定代理人 [R6du*P  
authorized capital 法定资本 qky{]qNW  
authorized clerk 出市员 naW}[y*y;  
authorized dealer 认可交易商 CQ6Z[hLWF  
authorized financial institution 认可财务机构 .#EmE'IP*  
authorized fund 认可基金 F6YMcdU  
authorized fund house 获授权的基金公司;认可基金公司 2A {k>TjQ  
authorized institution 认可机构 : !J!l u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ppfBfMX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 592q`m\  
authorized insurer 获授权保险人;获认可承保人 ?ZE1>L7e  
authorized investment 特准投资项目 3x.|g   
authorized person 获授权人 y~Sh|2x8v  
authorized representative 获授权代表 E.4`aJ@>d  
authorized share capital 法定股本 :8jHN_u  
automated quotation system 自动报价系统 \"5%w *vl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8iR%?5 >K  
自动交易系统〔香港期货交易所有限公司〕 sR ~1J4  
automatic adjustment mechanism 自动调整机制 @va)j   
automatic adjustment system 自动调整系统 $yHlkd`Y  
Automatic Clearing House 自动票据交换所 :1s6h%evrT  
automatic exchange rates accumulation system 自动化汇率累集系统 UACWs3`s+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R/A40i  
automatic teller machine [ATM] 自动柜员机 J*A<F'^F1  
autopay 自动转帐 SPn0D9 b]  
available assets 可用资产 N:Q}Lil  
available fiscal reserve 现存财政储备 >& \QLo[5  
available profit 可用利润 LH3PgGi,  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 j ]F  Zy  
average 平均;平均数;海损 }I9\=jT  
average basic salary 平均基本薪金 v.c2(w/P  
average consumer expenditure 平均消费开支;一般消费开支 IH'DCY:  
average cost 平均成本 f'TdYG  
average cost of land production 增辟土地平均成本 Pv+[N{  
average daily turnover 平均每日成交额 W{?7Pn?1`  
average daily wage rate 平均每日工资率 F]0O4p~fl  
average expenditure pattern 平均开支模式 `$fwLC3j  
average growth rate 平均增长率 ;sS N  
average net fixed assets 固定资产平均净值 KaZ$!JfT  
average of relatives 相对价格平均数 NUX0=(k  
average price 平均价格 bH~ue5q  
average propensity to consume 平均消费倾向;一般消费倾向 v;80RjPy>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ?s dVd  
average rate 平均率 K\`L>B. 1  
average revenue 平均收入;平均收益 ]o6Or,ml  
average stock 平均库存;平均存货 W]4Gs;  
average yearly rent 平均年租 W52AX.Nm  
avoidance of double taxation 避免双重课税 Q!(C$&f  
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 OQ;DqV  
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