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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: "EE (O9q  
A share A股;甲类股份 RS@G.|  
abatement of tax 减税;减扣免税额 SQ'%a-Mct  
ABN AMRO Bank N.V. 荷兰银行 9 aKU}y  
above-the-line expenditure 线上项目支出;经常预算支出 QB ;TQZ  
above-the-line receipt 线上项目收入;经常预算收入 yf4 i!~  
ABSA Asia Limited 南非联合亚洲有限公司 Zb'a+8[  
absolute change 绝对数值变更 H;ujB \+  
absolute expenditure 实际开支 j8^zE,Z  
absolute guideline figure 绝对准则数字 m8+ EMBl  
absolute interest 绝对权益 }?HWUAL\  
absolute order of discharge 绝对破产解除令 A-rj: k!  
absolute profit margin 绝对利润幅度 ,-DU)&dF  
absolute value 实值;绝对值 !\'HKk~V  
absolutely vested interest 绝对既得权益 xl,6O!aR  
absorbed cost 已吸收成本;已分摊成本 jzwHb'4B3  
absorption 吸收;分摊;合并 aN!,\D  
absorption rate 吸收率;摊配率;分摊率 ,kl``w|1M  
ACB Finance Limited 亚洲商业财务有限公司 *)vy%\  
acceptable form of reciprocity 合理的互惠条件 R0|4KT-i  
acceptable rate 适当利率;适当汇率 BA8!NR|  
acceptance agreement 承兑协议 =F5zU5`i  
acceptance for honour 参加承兑 +4Q1s?`  
acceptor 承兑人;接受人;受票人 7g%\+%F I  
acceptor for honour 参加承兑人 nHU}OGzW  
accident insurance 意外保险 E!>MJlA:k6  
Accident Insurance Association of Hong Kong 香港意外保险公会 \!%~( FM  
accident insurance scheme 意外保险计划 %MEWw  
accident year basis 意外年度基准 +"|TPKas  
accommodation 通融;贷款 <)"i'v $  
accommodation bill 通融票据;空头票据 ^),;`YXZ  
accommodation party 汇票代发人 _ x$\E  
account balance 帐户余额;帐户结余 }FX:sa?5  
account book 帐簿 fUOQ(BGp  
account collected in advance 预收款项 HYZp= *eb  
account current book 往来帐簿 S>Gb Jt(]  
account of after-acquired property 事后取得的财产报告 d@tNlFfS  
account of defaulter 拖欠帐目 Q!I><u  
account payable 应付帐款 j(M.7Z7^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Bw9O)++  
account receivable 应收帐款 c4s,T"H  
account receivable report 应收帐款报表 H;[?8h(  
account statement 结单;帐单;会计财务报表 =Q6JXp  
account title 帐户名称;会计科目 y I[kaH"J  
accountant's report 会计师报告 9! yDZ<s  
Accountant's Report Rules 会计师报告规则 BL-7r=Z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6_:KFqc W  
Accounting Arrangements 《会计安排》 w{4#Q[  
accounting basis 会计基础 iRM ?_|  
accounting by Official Receiver 破产管理署署长呈交的帐目 &v feBth  
Accounting Circular 《会计通告》 ?=HoU3  
accounting class 会计类别 J0o,ZH9  
accounting date 记帐日期;会计结算日期 p4 $4;)  
accounting for money 款项核算 3{TE6&HIa  
Accounting Officer 会计主任 zy|h1 .gd  
accounting period 会计报告期;会计期 qa4j>;  
accounting policy 会计政策;会计方针 hZ')<@hNP  
accounting practice 会计惯例 pr1kYMrqri  
accounting principle 会计准则 \FnR'ne  
accounting record 会计记录 nj-LG!"a  
accounting report 会计报告 1KjzKFnb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 omT^jh  
Accounting Society of China 中国会计学会 r?pN-x$M=  
accounting statement 会计报表 3-)R'  
accounting system 会计制度;会计系统 gf^y3F[\  
accounting transaction 会计事项;帐务交易 c(!pcB8  
accounting treatment 会计处理 q 2;CvoF  
accounting year 会计年度 6LqF*$+$`  
accretion 增值;添加 t"5ZYa  
accrual 应计项目;应累算数目 BHU=TK@GR  
accrual basis 应计制;权责发生制 i8#:y`ai  
accrual basis accounting 应计制会计;权责发生制会计 Ql,WKoj*  
accrue 应累算;应计 v|@EuN14<  
accrued benefit 应累算利益 jY ;Hdb''  
accrued charges 应计费用 $^YHyfh  
accrued cumulative preference share dividend 应累算的累积优先股股息 S8C} C#  
accrued expenses 应累算费用 E/gfX   
accrued interest payable 应付利息;应计未付利息 o?I`n*u"X  
accrued interest receivable 应收利息;应计未收利息 8:Dkf v  
accrued right 累算权益 J?1Eh14KZ  
accruing profit 应累算的利润 *|gl1S  
accumulated fiscal reserve 累积财政储备 P~PM$e  
accumulated profit 累积利润;滚存溢利 f9O_M1=|lo  
accumulated reserve 累积储备 bP%X^q~]A  
accumulation of surplus income 累积收益盈余 ucJ8l(?Qc  
acquired assets 既得资产 L^2wEF  
acquisition 收购;购置;取得 hI*6f3Vn(n  
acquisition cost 购置成本 'u_j5  
acquisition expenses 购置费用 4~hP25q  
acquisition of 100% interest 收购全部股权 ={jj'X9  
acquisition of control 取得控制权 5D mSgP:  
acquisition of fixed assets 购置固定资产 cs4IO O$  
acquisition of shell “买壳” }|j#C[  
acquisition price 收购价 G{zxP%[E  
act of God 天灾 _*xY>?Aq  
acting partner 执事合伙人 y`cL3 xr4R  
active market 买卖活跃的市场;交投畅旺的市场;旺市 VmZDU(M  
active partner 积极参与的合伙人 OD?y  
active trading 交投活跃 ?Iag-g9#=m  
actual circulation 实际流通 j#YVv c%  
actual cost 实际成本 V}JBv$+ko  
actual expenditure 实际开支;实际支出 PeSTUR&  
actual income 实际入息;实际收入;实际收益 Vw`%|x"Xz  
actual market 现货市场 th5UzpB4  
actual price 现货价;实际价格 *r|1 3|k  
actual profit 实际利润 #fXy4iL l  
actual quotation 实盘;实际价位;实际报价 %2^V.`0T  
actual year basis 按实际年度计算 K1o&(;l8G  
actuals 实货 "5<YN#  
actuarial investigation 精算调查 :zpT Gk8Z  
actuarial principle 精算原则 M" $g*j  
actuarial report 精算师报告 IU"8.(;o  
Actuarial Society of Hong Kong 香港精算学会 ly@%1  
actuarial valuation 精算师估值 x6vkd%fCj  
actuary 精算师 R?J8#JPXD  
ad referendum agreement 暂定协议;有待覆核的协定 {@PZlQg  
ad valorem duty 从价税;按值征税 ;)ERxMun  
ad valorem duty system 从价税制 sGa "  
ad valorem fee 从价费 Vq^b_^  
ad valorem tariff 从价关税 yP34h*0B  
additional allowance 额外免税额 v7@ *dg  
additional amount for unexpired risk 未过期风险的额外款额 ciW;sK8  
additional assessable profit 补加应评税利润 d-gcXaA-8  
additional assessment 补加评税 SUL\|z`5  
additional commitment 额外承担 oq (W|  
additional commitment vote 额外承担拨款 nd5.Py$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2\F'So  
additional dependent parent allowance 供养父母额外免税额 [lz H%0 V  
additional provision 额外拨款 AR g]GV/L  
additional stamp duty 附加印花税 <d{>[R)  
additional tax 补加税罚款;补加税款 ZR8y9mx2"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 V-"#Kf9  
adjudged bankrupt 被裁定破产 !.O;SG  
adjudicated bankrupt 裁定破产人 %PPkT]~\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2Ic)]6z R  
adjudication of bankruptcy 裁定破产;宣告破产 CYM>4C~>JW  
adjudication of insolvency 裁定无力偿还债务 e'fo^XQn[  
adjusted actual 经调整的实数;调整后的实数 6 I43a1[s  
adjusted current assets 经调整的流动资产;调整后的流动资产 cq/@ng*o  
adjusted figure 经调整的数字;调整后的数额 R0F&!y!B  
adjusted liabilities 经调整的负债;调整后的负债 *~.'lE%[U  
adjusted loss 经调整的亏损;调整后的亏损 ~ x J#NC+  
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 CU/Id`"tW  
adjusted profit 经调整的利润;调整后的利润 1`Uu;mz  
adjusted surplus 经调整的盈余额;调整后的盈余额 WISK-z  
adjusted value 经调整的价值;调整后的价值 ~SXqhX-`  
adjustment 调整;修订;理算〔保险〕 \8k4v#wH  
adjustment centre 调剂中心 C]3^:b+   
adjustment lag 调整过程的时间差距;调整时差 5{-54mwo  
adjustment mechanism 调整机制 &0+Ba[Z ^  
adjustment of loss 亏损调整 gGs"i]c  
adjustment process 调整过程;调整程序 ifmX<'(9A  
adjustment range 调整幅度 *#GX~3A  
administered exchange rate 受管制汇率 DH.CAV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FQ/z,it_i  
administration expenses 行政费用 i{r[zA]$  
administration fee 手续费;行政费 Z,>owoP4  
administration in bankruptcy 破产管理 (T.j3@Ko  
administration order 遗产管理令 ixqvX4vv,B  
administrator 管理人;遗产管理人 |WgFLF~k  
administrator of the estate 遗产管理人 a24(9(yh  
admission of debt 债项承认书 +;q` A 1  
admission of proof 接纳债权证明 /KlSI<T@  
advance 放贷款项;垫付款项;预支款项;预付款项 )1<GSr9  
advance account 暂支帐目;预付款帐户 oF s)UR  
advance compensation 预付补偿金 xzf/W+.>.  
advance from shareholder 股东垫款 ~e5E%bXxC  
advance pending reimbursement 预支以待日后付还 O1oh,~W  
advanced economy 先进经济体系 t*-_MG  
advancement 预付;预付财产 Yv[<c!\   
advances warrant 垫款令 w4RtIDW:  
advancing 贷出 r\q|DZ7  
adverse balance 逆差 i1Y<[s  
adverse exchange 逆汇  o%$R`;  
advertisement addressed to shareholders 在报章刊登的致股东通告 p`'3Il3  
advice for collection 托收通知书 )0=H)k0  
advice of drawing 提款通知书;汇票通知书 ]zI*}(adu  
advice of payment 付款通知 ;NGSJfn  
Advisory Committee [Securities and Futures Commission] 66po SZR@  
谘询委员会〔证券及期货事务监察委员会〕 k?_uv  
Advisory Committee on Diversification 经济多元化谘询委员会 k:&B b"  
affidavit 誓章;遗产申报誓章 ]'z 5%'  
affidavit of no receipt 述明无收款的誓章 `a@YbuLd  
affiliate 联号;联营公司;附属公司 ];QX&";Z  
affiliated company 附属公司;联号;联营公司 +t(Gt0+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !{A#\~,  
affordability 负担能力 l4^MYwFR{O  
African Development Bank [AfDB] 非洲开发银行 :6Gf@Z&+  
after-acquired property 事后取得的财产 iq5-eJmq  
after-hours dealing 市后交易 W Qe Q`pM  
after-tax profit 税后盈利;税后利润;税后溢利 ~le:4qaX  
agency agreement 代理协议 880T'5}S :  
agency expenses 代理机构的开支 %~N| RSec  
agency fee 代理费 \M*c3\&~,e  
Agency Law 《代理法》 gi8f)MNP?~  
agent 代理人;承销人 f;b f R&v  
agent of company 公司代理人 5+/XO>P1m|  
agent's fee 代理人费;经纪费 :]8!G- Z  
aggregate 总计;总数;总体数字 2HDWlUTNVO  
aggregate amount 总款额;总额 yz%o?%@  
aggregate assets and liabilities 总体资产与负债 Yb'%J@T}  
aggregate at constant price 按固定价格计算的总体数字 v/,,z+%-  
aggregate demand 总需求 "[CR5q9Pr  
aggregate gross position 总持仓量 Q776cj^L  
aggregate limit 总限额 &E-q(3-  
aggregate of salaries tax 合计薪俸税 pc;`Fz/`7  
aggregate performance 总体表现;总体业绩 )t$-/8  
aggregate supply 总体供应 U< "k -  
aggregate surplus 总盈余 cfHtUv  
aggregate total 整体总额 VzWH9%w  
aggregate value 总值;合计价值 '.7ER  
aggregated basis 合计基准 W'v o?  
aggregated net chargeable income 合计应课税入息实额 RVr5^l;"  
aggregation 合并计算;合计;总和 1\/^X>@W{  
aggregation of incomes of husband and wife 夫妇入息合并计算 *tl;0<n  
aggregation of property 财产的总和 ",S146Y+  
agio 差价;贴水 ~@"H\):/  
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》 5W09>C>OC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u_Xp\RJ  
《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》 id>2G %Tx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Crezo?  
《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》 1#|qT7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment W O'nW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QF$s([  
agreement for a settlement 授产协议 (?[%u0%_  
agreement for assignment 转让协议 _I0=a@3  
agreement for sale 售卖协议;买卖协议 +O7GgySx  
agreement for sale and purchase 买卖协议 HzAw rC  
agreement for the payment of interest 支付利息协议 S|m|ulB  
agreement for the repayment of money 还款协议 P o\d!  
agreement of reinsurance 再保险协议 V"KuwM  
Agricultural Bank of China 中国农业银行 `F_R J.g*p  
air passenger departure tax 飞机乘客离境税 Y 9BKd78Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +[[^W;<.l  
airport tax 机场税 R'^J#"[  
alcohol duty 酒精税 eo&G@zwN   
alienation 让与;让渡;转让  $kxu-  
alimony 生活费;赡养费 j$P`/-N  
All Ordinaries Index [AOI] 所有普通股指数 $@~s O0q  
all risks 全险;综合险 L$@qEsO  
All Sales Record for Stock Market 《股票市场成交报告》 ,]tMZ?n8  
Allied Capital Resources Limited 新联财务有限公司 9x#T j/5%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .cr<.Ov  
allocation letter 拨款信件 e[db?f2!  
allocation of fund 分配款项;预留款项 9dva]$^:*1  
allocation of profit 利润分配;溢利分配 }eSrJgF4M  
allocation warrant 拨款令 &3\3wcZ,q  
allotment 分配;配股 ~eXI}KhBw6  
allotment notice 股份配售通知;配股通知 $?DEO[p.  
allotment of shares 股份分配 ,2mq}u>WU  
allowable 可获宽免;免税的 n/% M9osF  
allowable business loss 可扣除的营业亏损 q<cxmo0S  
allowable expenses 可扣税的支出 Q3[nS(#Z/=  
allowance 免税额;津贴;备抵;准备金 r%`3*<ALV)  
allowance for debts 债项的免税额 D@m3bsMwe  
allowance for depreciation by wear and tear 耗损折旧免税额 !^Q4ZL,-  
allowance for funeral expenses 殡殓费的免税额 ;Ao`yC2(v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sRC?l_n;  
allowance for repairs and outgoings 修葺及支出方面的免税额 S)`@)sr  
allowance to debtor 给债务人的津贴 qCm8R@  
alteration of capital 资本更改 VwT&A9&{8  
alternate trustee 候补受托人 .RWq!Z=)3  
amalgamation 合并 _D8:p>=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _TbvQ Y  
ambit of charges 征税范围;收费范围 RG_6& A  
amended valuation 经修订的估值 }5}#QHF  
American Commodities Exchange 美国商品交易所 }-p-(  
American Express Bank Limited 美国运通银行 #r@>.S=U]  
American Stock Exchange 美国证券交易所 .i1|U8"X  
amortization 摊销 88l{M[B2  
amount due from banks 存放银行同业的款项 p\tA&>3-  
amount due from banks abroad 存放海外银行同业的款项 .+5;AtN  
amount due from holding companies 控股公司欠款 hSaw)g`w  
amount due from local banks 存放本港银行同业的款项 CJ6vS  
amount due to banks 银行同业的存款 %U9f`qE  
amount due to banks abroad 海外银行同业的存款 +a^0Q F-7  
amount due to holding companies 控股公司存款 1+xi1w}3a  
amount due to local banks 本港银行同业的存款 [=>[2Ty  
amount due to outport banks 外埠银行同业的存款 4H`B]Zt7  
amount for note issue 发行纸币的款额 HC| ]Au  
amount of bond 担保契据的款额 w]US-7  
amount of consideration 代价款额 VYQ]?XF3i  
amount of contribution 供款数额 5L,q,kVS  
amount of indebtedness 负债款额 S~^]ib0  
amount of principal of the loan 贷款本金额 /&5:v%L  
amount of rates chargeable 应征差饷数额 N"zl7.E  
amount of share capital 股本额 L8KaK  
amount of sums assured 承保款额 CUj$ <ay=  
amount of variation 变动幅度 u|(Iu}sE=  
amount of vote 拨款数额 b\H,+|i K  
amount payable 应付款额 9jllW[`2F  
amount receivable 应收款额 \\Nt^j3qR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0RN7hpf&`  
analysis 分析 J5}?<Dd:  
ancillary risk 附属风险 Z*.rv t  
annual account 周年帐目;周年帐目报表;年度决算;年结 Q>TNzh  
annual accounting date 年结日期 ! )(To  
annual allowance 每年免税额;年积金;年度津贴;年津 ,t39~w  
annual balance 年度余额 Sb`SJ):x  
annual disposable income 每年可动用收入 fdgjTX  
annual estimates 周年预算 BipD8`a  
annual fee 年费 eH%i8a  
annual general meeting 周年大会 y_T%xWK5  
annual growth rate 年增率;每年增长率 h@Ix9!?+  
annual long-term supplement 长期个案每年补助金 jgBJs^JgYG  
annual pensionable emolument 可供计算退休金的年薪 n%6=w9.%c  
annual report 年报 H^g&e$d0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Vr #o]v  
annual return 周年报表;周年申报表;每年报税表格 7/dp_I}cO  
Annual Return Rules 《周年报表规则》 b6'ZVB  
annual review of consumer prices 每年消费物价回顾 afjEN y1  
annual roll-forward basis 逐年延展方式 \<\147&)r  
annual salary 年薪 x #t?`  
annual statement 年度报表;年度决算表  ;ih;8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sfsK[c5bm  
annuitant 年金受益人  9-y<= )  
annuity 年金 Xet} J@C  
annuity contract 年金合约 T^Hq 5Oy  
annuity on human life 人寿年金 ?]>;Wr  
antecedent debt 先前的债项 R_#k^P^  
ante-dated cheque 倒填日期支票 ,n$HTWa@0  
anticipated expenditure 预期开支 9<5ii  
anticipated net profit 预期纯利 h#u k-7  
anticipated revenue 预期收入 Cm-dos  
anti-inflation measure 反通货膨胀措施 h2 >a_0"  
anti-inflationary stance 反通货膨胀立场 1JZhcfG  
apparent deficit 表面赤字 zvT8r(<n}  
apparent financial solvency 表面偿债能力 Srrzj-9^)K  
apparent partner 表面合伙人 tNxKpA |F  
application for personal assessment 个人入息课税申请书 v5.KCc}"  
application of fund 资金应用 DK#Tr: 7  
application to release as liquidator and to destruct the books of accounts and documents QV _a M2  
申请免除清盘人职务及毁灭帐簿与文件 _w7yfZLv+  
appointed actuary 委任精算师 *?o 'sTH  
appointed auditor 委任核数师;委任审计师 i$H9~tPs  
appointed trustee 委任的受托人 'acCnn'  
appointer 委任人 la`f@~Bbr1  
apportioned pro rata 按比例分摊 vh^?M#\  
apportionment 分配;分摊 ,+FiP{`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +aOX{1w  
apportionment formula 分摊方程式 P} Y .  
apportionment of estate duty 遗产税的分摊 8[oZ>7LMzC  
appraisal 估价;评估 !)FKF7'  
appreciable growth 可观增长 J$,bsMIX  
appreciable impact 显着影响 ]MB6++.e  
appreciable increase 可观增长 J n'SGR  
appreciation 增值;升值 u`u{\ xN9  
appreciation against other currencies 相对其他货币升值 ^h"@OEga?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c`7dNx  
appreciation tax 增值税 PsN_c[+  
appropriation 拨款;拨用;拨付 qrc ir-+  
appropriation account 拨款帐目 V|pO";%>,  
Appropriation Bill 拨款法案 Q=^TKsu  
appropriation-in-aid system 补助拨款办法 O66b^*=N}x  
approved assets 核准资产 n^/)T3mz{  
approved basket stock 认可一篮子证券 !~Kg_*IT  
approved budget 核准预算 m|PJwd6  
approved charitable donation 认可慈善捐款 ]x6r P  
approved charitable institution 认可慈善机构 =@MJEo`D  
approved currency 核准货币;认可货币 iT</  
approved estimates 核准预算 RIFTF R  
approved estimates of expenditure 核准开支预算 LPkl16yZ  
approved overseas insurer 核准海外保险人 |^gnT`+  
approved overseas trust company 核准海外信托公司 MK <\:g  
approved pooled investment fund 核准汇集投资基金 P5v;o9B&  
approved provident fund scheme 认可公积金计划 LVJn2t^  
approved provision 核准拨款 VhU,("&pm  
approved redeemable share 核准可赎回股份 c+:^0&l  
approved regional stock 认可地区性证券 TmJXkR.5  
approved retirement scheme 认可退休金计划 xU |8.,@  
approved subordinated loan 核准附属贷款 {6>$w/+~  
arbitrage 套戥;套汇;套利 0_-P~^A  
arbitrageur 套戥者;套汇者 'v5q/l  
arbitrary amount 临时款项 B\+uRiD8w  
arrangement 措施;安排;协定 18> v\Hi<  
arrears 欠款 K8h\T4  
arrears of pay 欠付薪酬 W?du ]  
arrears of revenue 逾期未收税款;逾期未收的帐项 rf]x5%ij  
articles of association 组织章程;组织细则;组织章程细则 rg I Z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |]b,% ?,U  
ascertainment of profit 确定利润 +_ny{i`'  
"Asia Clear" “亚洲结算系统” . $ HE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wM! dz&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NBA`@K~4  
Asian Development Fund [ADF] 亚洲发展基金 -a7BVEFts  
Asian dollar bond 亚洲美元债券 d5n>2iO  
Asian dollar market 亚洲美元市场 lF\2a&YRbn  
Asian dollar rate 亚洲美元利率 S(_DR 8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 EEiWIf&S,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ."ytBF  
asked price 沽盘;喊价;索价;卖方报价 }+K=>.  
assessable income 应评税入息 k{cPiY^  
assessable loss 应评税亏损 dyB@qh~H  
assessable profit 应评税利润 i$CF*%+t  
assessable value 应评税值 ;dTxQ_:  
assessed profit 估定利润 Fm+V_.H/;  
assessed value 经评估价值 jwheJ G  
assessment 评税;评定;估价;评税单 }l_8~/9  
assessment number 评税编号;估价编号 j2mMm/kq\  
assessment of additional tax 补加税评税 SA?1*dw)  
assessment of performance 业绩评估;实绩评价 ,Uy;jk  
Assessor 评税主任 _!9I f  
asset price bubbles 资产价格泡沫 0R}hAK+| 4  
asset-backed securities 具资产保证的证券 As j<u!L  
assets accretion 资产增值 $}=r 45e0K  
assets and liabilities 资产与负债 o 80x@ &A:  
assets betterment statement 资产递增表;资产改进表 {HjJ9ZGQ  
assets lending 实物放款;有抵押贷款 \ZBz]rh*  
assets of the company passing on the death 死者去世时转移的公司资产 \xmDkWzE  
assets pledged as security for liabilities 用作负债抵押的资产 _AH_<Z(  
assets portfolio 资产投资组合 x\YVB',h  
assets price 资产价格 So4#n7  
assets quality 资产质素 $dug"[  
assets realization 资产变现 lLI%J>b@  
assets refinancing arrangement 资产再集资安排 6sT( t8[  
assets securitization 资产证券化 Y[W] YPs  
assets situated outside Hong Kong 在香港以外地方的资产 JX`>N(K4\  
assets stripping 削减资产;拆卖资产 oslj<  
assets value 资产值 nIqF:6/  
assignee 承让人 A:5P  
assignment 转让;转让书;转让契 @@=,bO  
assignment of interest 权益转让 TW=N+ye^1(  
assignment of letters patent and trade mark 专利证书及商标转让 {,= hIXo>  
assignment of property 物业转让;物业转让书 _WI~b  
assignment right 转让权 ZHCrKp  
assignor 转让人 t<%+))b  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !(y(6u#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )M@^Z(W/a  
associate member 附属会员 F1p|^hYDW  
associated body corporate 相联法人团体 L+0:'p=  
associated company 相联公司;联属公司 9 7pnq1b  
associated corporation 相联法团 ,q$2D,dz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {*nE8+..A  
公认会计师公会〔英国〕 X7?j90tH  
Association of Futures Exchange Brokers 香港期货经纪协会 TV}=$\D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^=qV)j  
association of underwriters 承保人组织 Y]i:$X]C?X  
assumption of control 接管 $SfY<j,R  
assurance 担保;保险;转易;转易书 #hXuGBZEI  
assurance of interest 权益的转易 8yM8O #S  
at 19XX price 按一九XX年价格计算 ?F~0\T,7  
at a discount 按赔价计算;按贴水价格计算;打折扣 jH<,dG:{  
at a premium 按溢价计算;按升水价格计算 P@Vs\wAT  
at call 通知付款;按通知 "@rHGxK  
at constant market price 按固定市价计算 5Hs !s+  
at constant price 按固定价格计算 1;vwreJ  
at cost 按成本计算 }xY|z"&  
at current market price 按当时市价计算;按现时市价计算 milQxSpj  
at current price 按当时价格计算;按现时价格计算 1 /SB[[g  
at factor cost 按要素成本计算;按生产要素成本计算 GE\({V.W  
at money-of-the-day price 按付款当日价格计算 %h v-3L#V  
at or better 按指定或较佳价位〔买卖指令〕 R9UC0D:-x  
at par 按面值计算;平价 V=c?V/pl  
at sight 见票即付 <ILi38%Y  
at the close 按收市盘 oUB9)C~  
at the opening 按开市盘 mFE7#OM  
attestation 见证;见证条款 >"Zn# FY  
at-the-money option 平价期权 In*0.   
attorney 受权人;受托代表人 {fMo#`9=  
attornment 新拥有人承认书 Z1wfy\9c8  
attributable profit 可归属利润 ;XXEvRk  
attributable share value 可归属股份价值 S4OOm[8  
Auckland Stock Exchange 奥克兰证券交易所 J$-1odL0Z  
auction 拍卖 jI$7vmO  
auctioneer 拍卖商 ZL9|/ PY  
audit 审计;核数 ~O 4@b/!4  
Audit Commission 审计署 i(xL-&{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zoj w^%W  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 \3)U~[O>:  
audit review 帐目审查 <iM}p^jX9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T%**:@}+  
audited account 审计帐目;经审计的帐目 B&}lYo  
audited annual account 经审计的周年帐目 <lWBhrz  
audited balance sheet 经审计的资产负债表 ~u r}6T  
auditor 核数师;核数主任;审计师 x_= 3 !)  
auditor's certificate 核数师证明书;审计师证明书 !X=93%  
auditor's report 核数师报告;审计师报告 t`1~5#?Du(  
Aussie bond 澳元债券 oOGFg3X  
austerity budget 紧缩预算 FQcm =d_s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z-aB[hE  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q|f)Awe$  
Australian Dollar [AUD] 澳元 l{V(Y$xp3  
Australian Options Market 澳大利亚期权市场 V_KHVul  
Australian Securities Commission 澳洲证券事务监察委员会 X$ A ]7t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K:Z|# i-  
Australian Stock Exchange 澳大利亚证券交易所 lNv xt6@s  
Austrian Schilling [ATS] 奥地利先令 .GFKy  
authentication 认证;鉴证 ,|w,  
authority to purchase 委托购买证;委购书 Wr,pm#gl6  
authorization 认可;核准;授权;授权书 Qk&6Z%  
authorization by direction 指示授权 &]c7<=`K"  
authorization by instruction 指令授权 cN)noGkp  
authorization by warrant 令状授权 H+Q_%%[N  
authorization of unit trust 单位信托的认可 &CfzhIi*!  
authorized agent 指定代理人 XL(2Qk  
authorized capital 法定资本 tz2$j@!=  
authorized clerk 出市员 `U{#;  
authorized dealer 认可交易商 3GZrVhU?m  
authorized financial institution 认可财务机构 M ED_#OS  
authorized fund 认可基金 a(x#6  
authorized fund house 获授权的基金公司;认可基金公司 T=fVD8  
authorized institution 认可机构 07Oagq(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0:eK}tC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b=:%*gq,  
authorized insurer 获授权保险人;获认可承保人 o|V=3y Ok  
authorized investment 特准投资项目 MA v-#  
authorized person 获授权人 = Ru q  
authorized representative 获授权代表 !1P<A1K  
authorized share capital 法定股本 q{7+N1 "  
automated quotation system 自动报价系统 C0L(ti;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yI's=Iu`  
自动交易系统〔香港期货交易所有限公司〕 l+?sR<e?!  
automatic adjustment mechanism 自动调整机制 :Z]\2(x  
automatic adjustment system 自动调整系统 ),0Ea~LB4  
Automatic Clearing House 自动票据交换所 p0HcuB)Y  
automatic exchange rates accumulation system 自动化汇率累集系统 # twl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |tO.@+[uqP  
automatic teller machine [ATM] 自动柜员机 ak(P<OC-  
autopay 自动转帐 #}8gHI-9%  
available assets 可用资产 mMad1qCi7  
available fiscal reserve 现存财政储备 AUR{O  
available profit 可用利润 5ma~Pjt8}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 hy@e(k|S]U  
average 平均;平均数;海损 > Cx;h=  
average basic salary 平均基本薪金 2X=*;r"{J  
average consumer expenditure 平均消费开支;一般消费开支 -J++b2R\%  
average cost 平均成本 EyV6uk~  
average cost of land production 增辟土地平均成本 Gdlx0i  
average daily turnover 平均每日成交额 r D|Bj(X8  
average daily wage rate 平均每日工资率 AaJz3oncJ  
average expenditure pattern 平均开支模式 OWmI$_L  
average growth rate 平均增长率 }k6gO0z  
average net fixed assets 固定资产平均净值 1VG7[#Zy  
average of relatives 相对价格平均数 do@BJWo  
average price 平均价格 @FuX^Q.[  
average propensity to consume 平均消费倾向;一般消费倾向 _?9|,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 J8h H#7WMS  
average rate 平均率 1@Rl^ey  
average revenue 平均收入;平均收益 =z2g}X  
average stock 平均库存;平均存货 ]ov"&,J  
average yearly rent 平均年租 o]0\Km  
avoidance of double taxation 避免双重课税 M\=/i\-  
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 MT.D#jv&  
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