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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: 8(&Jy RT  
A share A股;甲类股份 -y;SR+  
abatement of tax 减税;减扣免税额 ]W-l1  
ABN AMRO Bank N.V. 荷兰银行 nJ<h}*[  
above-the-line expenditure 线上项目支出;经常预算支出 Y<0 [_+(  
above-the-line receipt 线上项目收入;经常预算收入 /:iO:g1  
ABSA Asia Limited 南非联合亚洲有限公司 OQIQ   
absolute change 绝对数值变更 ov.7FZ+  
absolute expenditure 实际开支 >vF=}1_L  
absolute guideline figure 绝对准则数字 B[w~bW|K  
absolute interest 绝对权益 \#Ez["mD  
absolute order of discharge 绝对破产解除令 7+QD=j-  
absolute profit margin 绝对利润幅度 j?K]0j;  
absolute value 实值;绝对值  BR;f!  
absolutely vested interest 绝对既得权益 q{?Po;\D  
absorbed cost 已吸收成本;已分摊成本 ~ x- R78'  
absorption 吸收;分摊;合并 #Y6'Q8g f  
absorption rate 吸收率;摊配率;分摊率 SO^:6GuJ  
ACB Finance Limited 亚洲商业财务有限公司 A6v<+`?  
acceptable form of reciprocity 合理的互惠条件 {p@uH<)  
acceptable rate 适当利率;适当汇率 Au(zvgP  
acceptance agreement 承兑协议 K"B2 SsC  
acceptance for honour 参加承兑  *(5y;1KU  
acceptor 承兑人;接受人;受票人 k\rzvo=U  
acceptor for honour 参加承兑人 /2Q@M>  
accident insurance 意外保险 T>,3V:X  
Accident Insurance Association of Hong Kong 香港意外保险公会 G41 gil6k  
accident insurance scheme 意外保险计划 P0WI QG+  
accident year basis 意外年度基准 N'[bA  
accommodation 通融;贷款 7)aitDD  
accommodation bill 通融票据;空头票据 Yz4)Q1  
accommodation party 汇票代发人 +c$]Q-(  
account balance 帐户余额;帐户结余 L>VZ-j  
account book 帐簿 QwPL y O  
account collected in advance 预收款项 Y?G\@ 6  
account current book 往来帐簿 HF>Gf2- C  
account of after-acquired property 事后取得的财产报告 b/65Q&g'  
account of defaulter 拖欠帐目 j}}:&>;  
account payable 应付帐款 @=4K%SCw  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FrXFm+8 F  
account receivable 应收帐款 l,5<g-r V  
account receivable report 应收帐款报表 p!5= 1$  
account statement 结单;帐单;会计财务报表 :KY920/,  
account title 帐户名称;会计科目 L7oLV?k  
accountant's report 会计师报告 el GP2x#:  
Accountant's Report Rules 会计师报告规则 ".aypD)W  
accounting and auditing procedure 会计与审计程序;会计与核数程序 yM}b  
Accounting Arrangements 《会计安排》 mqxgrb7  
accounting basis 会计基础 &-^|n*=g6  
accounting by Official Receiver 破产管理署署长呈交的帐目 6~g`B<(?  
Accounting Circular 《会计通告》 ?M?S+@(  
accounting class 会计类别 Zq wxi1  
accounting date 记帐日期;会计结算日期 fT9z 4[M  
accounting for money 款项核算 /HCd52  
Accounting Officer 会计主任 1HOYp*{#wP  
accounting period 会计报告期;会计期 f`Km ctI  
accounting policy 会计政策;会计方针 ;:(kVdb  
accounting practice 会计惯例 l-|hvv5g  
accounting principle 会计准则 {c5%.<O  
accounting record 会计记录 s>y=-7:N  
accounting report 会计报告 Mle@.IIT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P%HvL4R  
Accounting Society of China 中国会计学会 4?Mb>\n%<^  
accounting statement 会计报表 `U:W(\L  
accounting system 会计制度;会计系统 LObS 7U  
accounting transaction 会计事项;帐务交易 NR3]MGBKv  
accounting treatment 会计处理 Tc{r;:'G<  
accounting year 会计年度 QUa_gYp0v  
accretion 增值;添加 Om #m":  
accrual 应计项目;应累算数目 Cm)_xnv  
accrual basis 应计制;权责发生制 *5KV DOd  
accrual basis accounting 应计制会计;权责发生制会计 F!v`._]  
accrue 应累算;应计 ="%nW3e@  
accrued benefit 应累算利益 #'"zyidu  
accrued charges 应计费用 :|%dV}j  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;uw`6 KJ  
accrued expenses 应累算费用 GS),rNBur  
accrued interest payable 应付利息;应计未付利息 iCA!=%M@D  
accrued interest receivable 应收利息;应计未收利息 WSA;p=_  
accrued right 累算权益 c*0pF=3  
accruing profit 应累算的利润 :=J~t@  
accumulated fiscal reserve 累积财政储备 ;qM I3wF  
accumulated profit 累积利润;滚存溢利 m~KGB"  
accumulated reserve 累积储备 pUs:r0B  
accumulation of surplus income 累积收益盈余 jpND"`Q  
acquired assets 既得资产 <PBrW#:'  
acquisition 收购;购置;取得 bcgh}D  
acquisition cost 购置成本 HK~uu5j  
acquisition expenses 购置费用 ?$ rSbw  
acquisition of 100% interest 收购全部股权 z'cK,psq(  
acquisition of control 取得控制权 Ie3 F  
acquisition of fixed assets 购置固定资产 !@ERAPuk  
acquisition of shell “买壳” I%dFVt@  
acquisition price 收购价 &zVF!xNy&  
act of God 天灾 ~(%TQY5  
acting partner 执事合伙人 U}9B wr^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 JzhbuWwF-  
active partner 积极参与的合伙人 K \?b6;ea  
active trading 交投活跃 fC!]MhA"i  
actual circulation 实际流通 6.]x@=Wm  
actual cost 实际成本 k_A.aYe  
actual expenditure 实际开支;实际支出 3hzI6otKS  
actual income 实际入息;实际收入;实际收益 dWC[p  
actual market 现货市场 ts2;?`~  
actual price 现货价;实际价格 Q~/TqG U  
actual profit 实际利润 iUcDj:  
actual quotation 实盘;实际价位;实际报价 ujF*'*@\  
actual year basis 按实际年度计算 OG\TrW-ug  
actuals 实货 tx-HY<  
actuarial investigation 精算调查 GyE-fB4C  
actuarial principle 精算原则 yn;h.m[):  
actuarial report 精算师报告 7_$Xt)Y{  
Actuarial Society of Hong Kong 香港精算学会 d1=kHU4_9  
actuarial valuation 精算师估值 KH4 5A'o  
actuary 精算师 ym,UJs&  
ad referendum agreement 暂定协议;有待覆核的协定 |T53m;D  
ad valorem duty 从价税;按值征税 G]q1_q4P1?  
ad valorem duty system 从价税制 zE"ME*ou  
ad valorem fee 从价费 }m6zu'CV  
ad valorem tariff 从价关税 (h8M  
additional allowance 额外免税额 }P[x Z_S1  
additional amount for unexpired risk 未过期风险的额外款额 Z<@Kkbj  
additional assessable profit 补加应评税利润 !P*1^8b`f  
additional assessment 补加评税 8= jl]q$<  
additional commitment 额外承担 ~T<yp  
additional commitment vote 额外承担拨款 MPt:bf#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #&+0hS  
additional dependent parent allowance 供养父母额外免税额 {3RY4HVT?  
additional provision 额外拨款 Qz*!jwg  
additional stamp duty 附加印花税 !f~ =p  
additional tax 补加税罚款;补加税款 \k?uh+xl  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 JX_hLy@`  
adjudged bankrupt 被裁定破产 _C` cO  
adjudicated bankrupt 裁定破产人 dQfVdqg  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1i;-mYGaMn  
adjudication of bankruptcy 裁定破产;宣告破产 a9rn[n1Q  
adjudication of insolvency 裁定无力偿还债务 $+` YP  
adjusted actual 经调整的实数;调整后的实数 :Mz$~o<  
adjusted current assets 经调整的流动资产;调整后的流动资产 imcq H  
adjusted figure 经调整的数字;调整后的数额 voRr9E*n  
adjusted liabilities 经调整的负债;调整后的负债 kz]vXJ  
adjusted loss 经调整的亏损;调整后的亏损 F.P4c:GD  
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 7I~Ww{  
adjusted profit 经调整的利润;调整后的利润 =$`xis\  
adjusted surplus 经调整的盈余额;调整后的盈余额 _akC^h T  
adjusted value 经调整的价值;调整后的价值 f&+=eUp  
adjustment 调整;修订;理算〔保险〕 K-Bf=7F,  
adjustment centre 调剂中心 J(*QtF  
adjustment lag 调整过程的时间差距;调整时差 + QcgLq  
adjustment mechanism 调整机制 w,L PM+  
adjustment of loss 亏损调整 [n/'JeG5  
adjustment process 调整过程;调整程序 +QNFu){G  
adjustment range 调整幅度 D3#/*Ky  
administered exchange rate 受管制汇率 %JBFG.+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +hdD*}qauC  
administration expenses 行政费用 *hI  
administration fee 手续费;行政费 oY@4G)5  
administration in bankruptcy 破产管理 H\A!oB,sw  
administration order 遗产管理令 8>.l4:`  
administrator 管理人;遗产管理人 jg8j>" Vj>  
administrator of the estate 遗产管理人 0RY{y n3  
admission of debt 债项承认书 JZ6{W  
admission of proof 接纳债权证明 a/ !!Y@7  
advance 放贷款项;垫付款项;预支款项;预付款项 b#p)bcz!I  
advance account 暂支帐目;预付款帐户 BXgAohg!  
advance compensation 预付补偿金 /E'c y  
advance from shareholder 股东垫款 h?wNmLre  
advance pending reimbursement 预支以待日后付还 x2B~1edf  
advanced economy 先进经济体系 Sbub|  
advancement 预付;预付财产 #W#GI"K  
advances warrant 垫款令 O_8ERxj g]  
advancing 贷出 aVv$k  
adverse balance 逆差 f(.@]eu X  
adverse exchange 逆汇 reml|!F-)  
advertisement addressed to shareholders 在报章刊登的致股东通告 3nt&Sf  
advice for collection 托收通知书 wCiDvHF5+C  
advice of drawing 提款通知书;汇票通知书 n`";ctQT  
advice of payment 付款通知 fsa  
Advisory Committee [Securities and Futures Commission] #~um F%#  
谘询委员会〔证券及期货事务监察委员会〕 ND[u$N+5x"  
Advisory Committee on Diversification 经济多元化谘询委员会 JpN]j`  
affidavit 誓章;遗产申报誓章 EL+6u>\- k  
affidavit of no receipt 述明无收款的誓章 J_tj9+r^  
affiliate 联号;联营公司;附属公司 D*+uH;ws  
affiliated company 附属公司;联号;联营公司 K @3 yS8F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1aKYxjYM  
affordability 负担能力 *<*{gO?Q4  
African Development Bank [AfDB] 非洲开发银行 0'!v-`.  
after-acquired property 事后取得的财产 m#SDB6l  
after-hours dealing 市后交易 ;+]9KIa_Pq  
after-tax profit 税后盈利;税后利润;税后溢利 Dt,b\6  
agency agreement 代理协议 0;z-I"N  
agency expenses 代理机构的开支 yoTbIQ  
agency fee 代理费 *_d+cG  
Agency Law 《代理法》 /sY(/ J E  
agent 代理人;承销人 =T5vu~[J/e  
agent of company 公司代理人 UF)rBAv(/  
agent's fee 代理人费;经纪费 Zd@'s.,J  
aggregate 总计;总数;总体数字 <VV./W8e9  
aggregate amount 总款额;总额 xq_%|p}y  
aggregate assets and liabilities 总体资产与负债 hNB;29r~  
aggregate at constant price 按固定价格计算的总体数字 -o\$.Q3  
aggregate demand 总需求 %zE_Q  
aggregate gross position 总持仓量 G)\s{qk  
aggregate limit 总限额 dsP|j (y  
aggregate of salaries tax 合计薪俸税 |K?fVL  
aggregate performance 总体表现;总体业绩 g|*2O}<  
aggregate supply 总体供应 QjETu  
aggregate surplus 总盈余 !=C4=xv  
aggregate total 整体总额 <)y44x|S'  
aggregate value 总值;合计价值 (g,lDU[=  
aggregated basis 合计基准 Q\G8R^9j p  
aggregated net chargeable income 合计应课税入息实额 Izq]nR  
aggregation 合并计算;合计;总和 BQWEC,*N  
aggregation of incomes of husband and wife 夫妇入息合并计算 !}wJ+R ^2  
aggregation of property 财产的总和 &T?>Kx  
agio 差价;贴水 HM%n`1ZU  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 P_+S;(QQ~d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >B$ZKE  
《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》 A+%oE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :kSA^w8  
《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》 D+{h@^C9Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?&Si P-G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0gPz|v>z  
agreement for a settlement 授产协议 ($*bwqp]}  
agreement for assignment 转让协议 "- xm+7  
agreement for sale 售卖协议;买卖协议 y XZZ)i_  
agreement for sale and purchase 买卖协议 DZ~w8v7V  
agreement for the payment of interest 支付利息协议 ]c{Zh?0  
agreement for the repayment of money 还款协议 _3<J!$]&p  
agreement of reinsurance 再保险协议 kzr9-$eb  
Agricultural Bank of China 中国农业银行 :@w ;no>=*  
air passenger departure tax 飞机乘客离境税 ]k Ls2? \  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0-"ps]X  
airport tax 机场税 R`ajll1  
alcohol duty 酒精税 =O~1L m;  
alienation 让与;让渡;转让 ]g-(|X~>  
alimony 生活费;赡养费 x8%Q TTY  
All Ordinaries Index [AOI] 所有普通股指数 }xTTz,Oj$  
all risks 全险;综合险 kXS_:f;M  
All Sales Record for Stock Market 《股票市场成交报告》 lZCvH1&"  
Allied Capital Resources Limited 新联财务有限公司 yA*~O$~Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2|F.JG^  
allocation letter 拨款信件 aNb=gjLpt  
allocation of fund 分配款项;预留款项 VVeO>jd  
allocation of profit 利润分配;溢利分配 c38RE,4U  
allocation warrant 拨款令 }Q_IqI[7  
allotment 分配;配股 q /EK ]B  
allotment notice 股份配售通知;配股通知 ghd~p@4  
allotment of shares 股份分配 <lZyUd  
allowable 可获宽免;免税的 |Hg)!5EJ  
allowable business loss 可扣除的营业亏损 =-jkp  
allowable expenses 可扣税的支出 (V @g?|LZ  
allowance 免税额;津贴;备抵;准备金 &'V_80vA  
allowance for debts 债项的免税额 x|*v(,7b]!  
allowance for depreciation by wear and tear 耗损折旧免税额 x{<WJ|'B  
allowance for funeral expenses 殡殓费的免税额 $7gzu4f  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !%J;dOcU  
allowance for repairs and outgoings 修葺及支出方面的免税额 SQ5SvYH  
allowance to debtor 给债务人的津贴 /_v5B>  
alteration of capital 资本更改 YIb5jK `  
alternate trustee 候补受托人 *%(8z~(\  
amalgamation 合并 )0`;leli  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  =IV_yor  
ambit of charges 征税范围;收费范围  ])}{GW  
amended valuation 经修订的估值 &H,5f#  
American Commodities Exchange 美国商品交易所 q a#Fa)g*  
American Express Bank Limited 美国运通银行 @B5@3zYs  
American Stock Exchange 美国证券交易所 +Y(cs&V*  
amortization 摊销 <&TAN L  
amount due from banks 存放银行同业的款项 iZ#dS}VlJ  
amount due from banks abroad 存放海外银行同业的款项 /S1EQ%_  
amount due from holding companies 控股公司欠款 r<V]MwO=  
amount due from local banks 存放本港银行同业的款项 > C{^{?~u  
amount due to banks 银行同业的存款 mbv\Gn#>  
amount due to banks abroad 海外银行同业的存款 `x$d8(1J`#  
amount due to holding companies 控股公司存款 @/H1}pM~  
amount due to local banks 本港银行同业的存款 Je2o('MA  
amount due to outport banks 外埠银行同业的存款 *X\i= K!  
amount for note issue 发行纸币的款额 1i#uKKwE  
amount of bond 担保契据的款额 r&)/3^S '  
amount of consideration 代价款额 0F=UZf&  
amount of contribution 供款数额 K"VphKvR  
amount of indebtedness 负债款额 LtbL[z>]  
amount of principal of the loan 贷款本金额 s4P8PDhz  
amount of rates chargeable 应征差饷数额 n l Xg8t^G  
amount of share capital 股本额 & S_gNa  
amount of sums assured 承保款额 ,kuJWaUC@  
amount of variation 变动幅度 {"!V&}  
amount of vote 拨款数额 +l@H[r;$  
amount payable 应付款额 3  8pw  
amount receivable 应收款额 m9Gyjr'L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 soW.  
analysis 分析 7&XU]I  
ancillary risk 附属风险 |\@e  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?{%P9I  
annual accounting date 年结日期 5+rYk|*D+k  
annual allowance 每年免税额;年积金;年度津贴;年津 5tHv'@  
annual balance 年度余额 'IBs/9=ZC  
annual disposable income 每年可动用收入 Dk|S`3  
annual estimates 周年预算 -(~Tu>KaH  
annual fee 年费 l"o@.C} f/  
annual general meeting 周年大会 6=A2Y:8  
annual growth rate 年增率;每年增长率 %75|+((fC  
annual long-term supplement 长期个案每年补助金 znhe]&Fw  
annual pensionable emolument 可供计算退休金的年薪 D/:~# )  
annual report 年报 QR2J;Oj_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 " jn@S-  
annual return 周年报表;周年申报表;每年报税表格 yw"FI!M  
Annual Return Rules 《周年报表规则》 >WE3$Q>bi  
annual review of consumer prices 每年消费物价回顾 >4}+\ Q`S  
annual roll-forward basis 逐年延展方式 Bk a\0+  
annual salary 年薪 2/=CrK  
annual statement 年度报表;年度决算表 )`F? {Sg  
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 #Bj{ 4OeV  
annuitant 年金受益人 N~l(ng9'U  
annuity 年金 Smo^/K`f9  
annuity contract 年金合约 [%;LZZgl  
annuity on human life 人寿年金 O^G/(  
antecedent debt 先前的债项 l*uNi47|  
ante-dated cheque 倒填日期支票 'IP'g,o++  
anticipated expenditure 预期开支 NZ9=hI;iM  
anticipated net profit 预期纯利 GBtBmV/`  
anticipated revenue 预期收入 '@2pOq  
anti-inflation measure 反通货膨胀措施 NSHWs%Zc  
anti-inflationary stance 反通货膨胀立场 NLw#b?%  
apparent deficit 表面赤字 'P32G?1C&p  
apparent financial solvency 表面偿债能力 Y oNg3  
apparent partner 表面合伙人 T nAd!  
application for personal assessment 个人入息课税申请书 iU9de  
application of fund 资金应用 OgyETSN8C  
application to release as liquidator and to destruct the books of accounts and documents 4pV.R5:  
申请免除清盘人职务及毁灭帐簿与文件 &|iFhf[o  
appointed actuary 委任精算师 :y!e6  
appointed auditor 委任核数师;委任审计师 Namw[Tg J  
appointed trustee 委任的受托人 C>$5<bx  
appointer 委任人 8NudY3cU!  
apportioned pro rata 按比例分摊 _ot4HmD  
apportionment 分配;分摊 h|yv*1/|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G^p>fy~  
apportionment formula 分摊方程式 Xw`vf7z*  
apportionment of estate duty 遗产税的分摊 Ge@./SGT  
appraisal 估价;评估 d{hb gUSj  
appreciable growth 可观增长 \v9IbU*js  
appreciable impact 显着影响 ~-GgVi*I  
appreciable increase 可观增长 u@}((V  
appreciation 增值;升值 T=:O(R1*0  
appreciation against other currencies 相对其他货币升值 ?,%vndI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )s,L:{<  
appreciation tax 增值税 !~04^(  
appropriation 拨款;拨用;拨付 }DxXt  
appropriation account 拨款帐目 *rSMD_>  
Appropriation Bill 拨款法案 zHG KPuk'  
appropriation-in-aid system 补助拨款办法 Wd_bDZQ  
approved assets 核准资产 OZ&J'Y  
approved basket stock 认可一篮子证券 n*CH,fih:  
approved budget 核准预算 ylLQKdcL  
approved charitable donation 认可慈善捐款 upQ:C>S  
approved charitable institution 认可慈善机构 T.d+@ZV<#  
approved currency 核准货币;认可货币 Q7&Yy25   
approved estimates 核准预算 #R"9(Q&  
approved estimates of expenditure 核准开支预算 {\ P$5O{%  
approved overseas insurer 核准海外保险人 ?}m/Q"!1  
approved overseas trust company 核准海外信托公司 WfBA5  
approved pooled investment fund 核准汇集投资基金 Tc,Bv7:  
approved provident fund scheme 认可公积金计划 l^:m!SA_  
approved provision 核准拨款 "u Xl  
approved redeemable share 核准可赎回股份 C&bw1`XJf  
approved regional stock 认可地区性证券 699z@>$}  
approved retirement scheme 认可退休金计划 Z8(1QU,~2  
approved subordinated loan 核准附属贷款 W tnZF]1:u  
arbitrage 套戥;套汇;套利 .UakO,"z  
arbitrageur 套戥者;套汇者 rhMsZ={M  
arbitrary amount 临时款项 x6* {@J&5*  
arrangement 措施;安排;协定 kCL)F\v"iT  
arrears 欠款 I$\dT1m$  
arrears of pay 欠付薪酬 Ljq/f& c  
arrears of revenue 逾期未收税款;逾期未收的帐项 $@FD01h.t3  
articles of association 组织章程;组织细则;组织章程细则 m/| >4~  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 (Z=ziopDE  
ascertainment of profit 确定利润 mwZesSxB_  
"Asia Clear" “亚洲结算系统” XPd>DH(Yc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `i8osX[&p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a~Sf~ka  
Asian Development Fund [ADF] 亚洲发展基金 8*6vX!Z|  
Asian dollar bond 亚洲美元债券 ~7Kqc\/H&I  
Asian dollar market 亚洲美元市场 r*N:-I~z  
Asian dollar rate 亚洲美元利率 X |.'_6l.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Id *Gs>4U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jx!)N>  
asked price 沽盘;喊价;索价;卖方报价 pB@8b$8(Z  
assessable income 应评税入息 'BpK(PlUh  
assessable loss 应评税亏损 pNcNU[c  
assessable profit 应评税利润 L=iaL[zdJ  
assessable value 应评税值 +)^F9LPl  
assessed profit 估定利润 [N$da=`wv  
assessed value 经评估价值 `mQY%p|  
assessment 评税;评定;估价;评税单 muQH!Q  
assessment number 评税编号;估价编号 `x lsvK>  
assessment of additional tax 补加税评税 H?sl_3- #  
assessment of performance 业绩评估;实绩评价 9.qIhg  
Assessor 评税主任 >>rW-&  
asset price bubbles 资产价格泡沫 ?t'ZX~k  
asset-backed securities 具资产保证的证券 3q R@$pm  
assets accretion 资产增值 Lt8chNi [  
assets and liabilities 资产与负债 XASoS5  
assets betterment statement 资产递增表;资产改进表 lJi'%bOi  
assets lending 实物放款;有抵押贷款 4-eb&  
assets of the company passing on the death 死者去世时转移的公司资产 -9~kp'_a  
assets pledged as security for liabilities 用作负债抵押的资产 L5(rP\B  
assets portfolio 资产投资组合 ' jZ2^  
assets price 资产价格 v!E0/ gD  
assets quality 资产质素 E8T4Nh_  
assets realization 资产变现 HelC_%#^  
assets refinancing arrangement 资产再集资安排 c ^G\w+_  
assets securitization 资产证券化 (?J6vK}S  
assets situated outside Hong Kong 在香港以外地方的资产 Cc0`Ylx~(  
assets stripping 削减资产;拆卖资产 x1Q}B   
assets value 资产值 U u(ysN4`  
assignee 承让人 TYw0#ZXo  
assignment 转让;转让书;转让契 ;9q3FuR  
assignment of interest 权益转让 k~>9,=::d  
assignment of letters patent and trade mark 专利证书及商标转让 6TbDno/!'  
assignment of property 物业转让;物业转让书 ') 5W  
assignment right 转让权 IPbdX@FeV  
assignor 转让人 rFM`ne<zh  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Cnd*%CPZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z@nM\/vLA  
associate member 附属会员 )F0 _V 4  
associated body corporate 相联法人团体 'X_iiR8n@p  
associated company 相联公司;联属公司 V`TXn[7  
associated corporation 相联法团  @es}bKP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RV.z xPw>>  
公认会计师公会〔英国〕 $|C%G6!s?@  
Association of Futures Exchange Brokers 香港期货经纪协会 yUq,9.6Ig  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5{zXh  
association of underwriters 承保人组织 q#pBlJ.LK  
assumption of control 接管 ?Mp~^sgp'  
assurance 担保;保险;转易;转易书 !3DWz6u  
assurance of interest 权益的转易 U; ?%rM6  
at 19XX price 按一九XX年价格计算 LbJ tU !  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~q?IG5s*Z  
at a premium 按溢价计算;按升水价格计算 &vj+3<2  
at call 通知付款;按通知 Bg-C:Ok 2'  
at constant market price 按固定市价计算 =w?-R\  
at constant price 按固定价格计算 qRJg/~_h{  
at cost 按成本计算 7,!Mmu  
at current market price 按当时市价计算;按现时市价计算 .bB_f7TH.  
at current price 按当时价格计算;按现时价格计算 {DI_i +2  
at factor cost 按要素成本计算;按生产要素成本计算 f?dNTfQ3mi  
at money-of-the-day price 按付款当日价格计算 ":"QsS#*"#  
at or better 按指定或较佳价位〔买卖指令〕 U_ V0  
at par 按面值计算;平价 8d-; ;V  
at sight 见票即付 25l6@7q.  
at the close 按收市盘 +>.plvZhu  
at the opening 按开市盘 fNFdZ[qOd  
attestation 见证;见证条款 ,yWTk ql  
at-the-money option 平价期权 ?6p6OB  
attorney 受权人;受托代表人 eE>3=1d]w  
attornment 新拥有人承认书 X@b$C~+  
attributable profit 可归属利润 E(4ti]'4  
attributable share value 可归属股份价值 jHT4I>\  
Auckland Stock Exchange 奥克兰证券交易所 YUF!Y9!  
auction 拍卖 H #J"'  
auctioneer 拍卖商 :u'X ~ID[  
audit 审计;核数 DGC -`z  
Audit Commission 审计署 Eg3rbqM- 8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YZ7rs] A  
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〕 R# 8D}5[&  
audit review 帐目审查 r4gkSwy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5dMIv<#T`  
audited account 审计帐目;经审计的帐目 C N"V w  
audited annual account 经审计的周年帐目 Vt5%A}.VQ  
audited balance sheet 经审计的资产负债表 j+*VP  
auditor 核数师;核数主任;审计师 @!Il!+^3  
auditor's certificate 核数师证明书;审计师证明书 teUCK(;23  
auditor's report 核数师报告;审计师报告 Ar'}#6  
Aussie bond 澳元债券 BgA\l+  
austerity budget 紧缩预算 OZbwquF@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  elWN-~  
Australia All Ordinaries Index 澳洲所有普通股票指数 6[69|&  
Australian Dollar [AUD] 澳元 394u']M  
Australian Options Market 澳大利亚期权市场 A~ '2ki5$g  
Australian Securities Commission 澳洲证券事务监察委员会 \C ZiU3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B+jT|Y'  
Australian Stock Exchange 澳大利亚证券交易所 ynw^nmM  
Austrian Schilling [ATS] 奥地利先令 E,xCfS)  
authentication 认证;鉴证 xii*"n~  
authority to purchase 委托购买证;委购书 zr&K0a{hc  
authorization 认可;核准;授权;授权书 L-Xd3RCD  
authorization by direction 指示授权 Fz?ON1\  
authorization by instruction 指令授权 Nk3 ]<#$  
authorization by warrant 令状授权 Y">Q16(  
authorization of unit trust 单位信托的认可 D ,mFme  
authorized agent 指定代理人 H$Q$3Q!`  
authorized capital 法定资本 Y5-X)f  
authorized clerk 出市员 s$C;31k  
authorized dealer 认可交易商 W$EX6jTGI  
authorized financial institution 认可财务机构 K *{C:Y  
authorized fund 认可基金 3_fLaf A  
authorized fund house 获授权的基金公司;认可基金公司 g"2@E  
authorized institution 认可机构 *Sz`=U7n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <!y_L5S|   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .W,< ]L '  
authorized insurer 获授权保险人;获认可承保人 ZZ!d:1'7  
authorized investment 特准投资项目 3 cT  
authorized person 获授权人 \Wt&z,  
authorized representative 获授权代表 Kw(/#C:$  
authorized share capital 法定股本 S?r:=GS  
automated quotation system 自动报价系统 ]}ff*W  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l2 gI2Cioa  
自动交易系统〔香港期货交易所有限公司〕 L^RyJ;^c  
automatic adjustment mechanism 自动调整机制 `*KS` z?  
automatic adjustment system 自动调整系统 >6 :slNM#  
Automatic Clearing House 自动票据交换所 bLCrh(<  
automatic exchange rates accumulation system 自动化汇率累集系统 &VR<'^>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 J0@m Ol  
automatic teller machine [ATM] 自动柜员机 +P~zn=  
autopay 自动转帐 To}L%)  
available assets 可用资产 U(3LeS;mr  
available fiscal reserve 现存财政储备 0K7-i+\#  
available profit 可用利润 h6)hZ'zV  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 MG8-1M  
average 平均;平均数;海损 ^[&*B#(  
average basic salary 平均基本薪金 6du"^g  
average consumer expenditure 平均消费开支;一般消费开支 s_zZ@azJ  
average cost 平均成本 }=?r`J+Ev;  
average cost of land production 增辟土地平均成本 5c{=/}Y  
average daily turnover 平均每日成交额 ++R-_oQ  
average daily wage rate 平均每日工资率 E4}MvV=  
average expenditure pattern 平均开支模式 4d!&.Qo9  
average growth rate 平均增长率 A~*Wr+pv  
average net fixed assets 固定资产平均净值 sFSrMI#R  
average of relatives 相对价格平均数 O5_E"um  
average price 平均价格 ovm*,La)g  
average propensity to consume 平均消费倾向;一般消费倾向 QdO$,i'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m1\>v?=K  
average rate 平均率 T1n GBl\(  
average revenue 平均收入;平均收益 *fSa8CV  
average stock 平均库存;平均存货 RvDqo d  
average yearly rent 平均年租 "9LPq  
avoidance of double taxation 避免双重课税 BzTm[`(h  
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 d[TcA2nF  
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