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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: ATnD~iACY  
A share A股;甲类股份 3BY/&'oX  
abatement of tax 减税;减扣免税额 Lj~lfO  
ABN AMRO Bank N.V. 荷兰银行 .&sguAyG  
above-the-line expenditure 线上项目支出;经常预算支出 E*(Q'p9C  
above-the-line receipt 线上项目收入;经常预算收入 * uEU9fX  
ABSA Asia Limited 南非联合亚洲有限公司 S BFhC  
absolute change 绝对数值变更 Y\+^\`Tqu  
absolute expenditure 实际开支 ^iV@NVP  
absolute guideline figure 绝对准则数字 z7<^aS  
absolute interest 绝对权益 N->;q^  
absolute order of discharge 绝对破产解除令 'Fonn  
absolute profit margin 绝对利润幅度 %i.|bIhmm  
absolute value 实值;绝对值 WZm^:,  
absolutely vested interest 绝对既得权益 5@0c@Q  
absorbed cost 已吸收成本;已分摊成本 uFok'3!g7%  
absorption 吸收;分摊;合并 HhqqJEp0  
absorption rate 吸收率;摊配率;分摊率 DVB:8"Bu  
ACB Finance Limited 亚洲商业财务有限公司 (S2<6Nm8  
acceptable form of reciprocity 合理的互惠条件 dH`a|SVW9  
acceptable rate 适当利率;适当汇率 >,] #~d  
acceptance agreement 承兑协议 dtg Ja_  
acceptance for honour 参加承兑 PU'v o4  
acceptor 承兑人;接受人;受票人 OW-+23)sj  
acceptor for honour 参加承兑人 F)gL=6h  
accident insurance 意外保险 Qb(CH  
Accident Insurance Association of Hong Kong 香港意外保险公会 Rw/G =zV@2  
accident insurance scheme 意外保险计划 ED?s[K  
accident year basis 意外年度基准 sm_:M| [D  
accommodation 通融;贷款 qL'3MY.!  
accommodation bill 通融票据;空头票据 W2<X 5'  
accommodation party 汇票代发人 I?fE=2}9  
account balance 帐户余额;帐户结余 :lE7v~!Z  
account book 帐簿 &1Y+ q]  
account collected in advance 预收款项 \]9;c6(  
account current book 往来帐簿 #5H@/o8!s=  
account of after-acquired property 事后取得的财产报告 EXBfzK)a  
account of defaulter 拖欠帐目 vaQ,l6z .h  
account payable 应付帐款 M}nalr+#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Fe=4^.  
account receivable 应收帐款 3YLnh@-  
account receivable report 应收帐款报表 Fj]S8wI  
account statement 结单;帐单;会计财务报表 +$UfP(XmH  
account title 帐户名称;会计科目 iF%q 6R  
accountant's report 会计师报告 t&&OhHK  
Accountant's Report Rules 会计师报告规则 B}MJ?uvA  
accounting and auditing procedure 会计与审计程序;会计与核数程序 sRMzU  
Accounting Arrangements 《会计安排》 TgUQD(d^  
accounting basis 会计基础 P\M+Z A ;  
accounting by Official Receiver 破产管理署署长呈交的帐目 w(G(Q>GI  
Accounting Circular 《会计通告》 ALw uw^+  
accounting class 会计类别 9 V"j=1B}  
accounting date 记帐日期;会计结算日期 K&X'^|en  
accounting for money 款项核算 )T4L^^`  
Accounting Officer 会计主任 `773& \PK  
accounting period 会计报告期;会计期 z)0VP QMT  
accounting policy 会计政策;会计方针 G{"1  I  
accounting practice 会计惯例 %b*%'#iK  
accounting principle 会计准则 JJ+<?CeHD  
accounting record 会计记录 [-CG&l2?L  
accounting report 会计报告 I#Bz UF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g@U#Y#b@"  
Accounting Society of China 中国会计学会 o}%fs *  
accounting statement 会计报表 r zvX~B6  
accounting system 会计制度;会计系统 2Z97Tq  
accounting transaction 会计事项;帐务交易 $?s^HKF~  
accounting treatment 会计处理 s{IoL_PJP  
accounting year 会计年度 aQG#bh [  
accretion 增值;添加  jPs+i  
accrual 应计项目;应累算数目 B@=Yj_s  
accrual basis 应计制;权责发生制 O<E0L&4-&  
accrual basis accounting 应计制会计;权责发生制会计 yp4G"\hN9  
accrue 应累算;应计 0GR9opZtA  
accrued benefit 应累算利益 +/X'QB$R  
accrued charges 应计费用 Wp]EaYt2D  
accrued cumulative preference share dividend 应累算的累积优先股股息 g|zK%tR_P  
accrued expenses 应累算费用 c[YjGx  
accrued interest payable 应付利息;应计未付利息 zm"\D vN)  
accrued interest receivable 应收利息;应计未收利息 J{Ay(  
accrued right 累算权益 Cn55%:  
accruing profit 应累算的利润 [x)e6p)  
accumulated fiscal reserve 累积财政储备 OMZT\$9yT  
accumulated profit 累积利润;滚存溢利 4tC_W!?$t  
accumulated reserve 累积储备 g}D$`Nx:  
accumulation of surplus income 累积收益盈余 N<{ `n;  
acquired assets 既得资产 BmM,vllO  
acquisition 收购;购置;取得 7^iAc6QSy3  
acquisition cost 购置成本 *Q>:|F[vM  
acquisition expenses 购置费用 j*zK"n  
acquisition of 100% interest 收购全部股权 M'HOw)U  
acquisition of control 取得控制权 j"V$J8)[  
acquisition of fixed assets 购置固定资产 t#q> U%!  
acquisition of shell “买壳” Ocb2XEF  
acquisition price 收购价 "h2Ny#  
act of God 天灾 |]q=D1/A  
acting partner 执事合伙人 saT9%?4-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %C)JmaQ{9  
active partner 积极参与的合伙人 yRznP)  
active trading 交投活跃 >ob/@  
actual circulation 实际流通 cDx^}N!  
actual cost 实际成本 Wk|z\OR(  
actual expenditure 实际开支;实际支出 w=`z!x![/  
actual income 实际入息;实际收入;实际收益 l+6\U6_)B  
actual market 现货市场 l#"alU!<^  
actual price 现货价;实际价格 Dr 1F|[  
actual profit 实际利润 yRYWx` G  
actual quotation 实盘;实际价位;实际报价 y#0w\/<  
actual year basis 按实际年度计算 uaKB   
actuals 实货 3wE8y&  
actuarial investigation 精算调查 -b$OHFL  
actuarial principle 精算原则 Q#N+5<]J)#  
actuarial report 精算师报告 1+jYpYEQW  
Actuarial Society of Hong Kong 香港精算学会 rTm{-b)r  
actuarial valuation 精算师估值 ["F,|e{y$  
actuary 精算师 _E;Y ~I,i  
ad referendum agreement 暂定协议;有待覆核的协定 r83~o/T@  
ad valorem duty 从价税;按值征税 !7oy%{L  
ad valorem duty system 从价税制 Wa(S20y F  
ad valorem fee 从价费 ]'Yw#YB  
ad valorem tariff 从价关税 R u5&xIQ  
additional allowance 额外免税额 X{ =[q|P  
additional amount for unexpired risk 未过期风险的额外款额 Ic}ofBK  
additional assessable profit 补加应评税利润  ~Hs{(7   
additional assessment 补加评税 dO[4}FZ$  
additional commitment 额外承担 ]KeNC)R  
additional commitment vote 额外承担拨款 _p&$X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;N\?]{ L  
additional dependent parent allowance 供养父母额外免税额 S:YL<_oI|  
additional provision 额外拨款 j 7 URg>i0  
additional stamp duty 附加印花税 nrIL_  
additional tax 补加税罚款;补加税款 !cb#fl  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uE j6A  
adjudged bankrupt 被裁定破产 GU3/s&9  
adjudicated bankrupt 裁定破产人 bY~v0kg  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 'EV  *-_k  
adjudication of bankruptcy 裁定破产;宣告破产 G C'%s  
adjudication of insolvency 裁定无力偿还债务 IFxI>6<&  
adjusted actual 经调整的实数;调整后的实数 >#?: x*[  
adjusted current assets 经调整的流动资产;调整后的流动资产 d*$<%J  
adjusted figure 经调整的数字;调整后的数额 L_mqC(vn  
adjusted liabilities 经调整的负债;调整后的负债 G 7]wg>*  
adjusted loss 经调整的亏损;调整后的亏损 Bx- ,"Z \  
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 zfb _ )  
adjusted profit 经调整的利润;调整后的利润 c0&'rxi( B  
adjusted surplus 经调整的盈余额;调整后的盈余额 6t:c]G'J  
adjusted value 经调整的价值;调整后的价值 'I]"=O,  
adjustment 调整;修订;理算〔保险〕 ]5f M?:<l  
adjustment centre 调剂中心 ts<dUO  
adjustment lag 调整过程的时间差距;调整时差 6ZpcT&yL  
adjustment mechanism 调整机制 )|R9mW=k9P  
adjustment of loss 亏损调整  ~C/KA6H  
adjustment process 调整过程;调整程序 3 \r@f_p  
adjustment range 调整幅度 <y!r~?  
administered exchange rate 受管制汇率 UwkX[u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^4pKsO3ul  
administration expenses 行政费用 o2d~  
administration fee 手续费;行政费 suFOc  
administration in bankruptcy 破产管理 #@^w>D6W  
administration order 遗产管理令 Ts .Z l{B  
administrator 管理人;遗产管理人 j7#GqVS'  
administrator of the estate 遗产管理人 i@5%d!J  
admission of debt 债项承认书 /\cu!yiX  
admission of proof 接纳债权证明 oh~ vo!  
advance 放贷款项;垫付款项;预支款项;预付款项 [IFRwQ^%_O  
advance account 暂支帐目;预付款帐户 I&8SP$S>J  
advance compensation 预付补偿金 HFuaoS+b*  
advance from shareholder 股东垫款 MuV0;K \  
advance pending reimbursement 预支以待日后付还 SRN9(LN  
advanced economy 先进经济体系 ]t)M}^w  
advancement 预付;预付财产 *g4Cy 8$  
advances warrant 垫款令 ]A$^ l,  
advancing 贷出 Treh{s  
adverse balance 逆差 WWW#s gM%  
adverse exchange 逆汇 { $/Fk6qr  
advertisement addressed to shareholders 在报章刊登的致股东通告 4V|z)=)A  
advice for collection 托收通知书 }.UI&UZ-  
advice of drawing 提款通知书;汇票通知书 O6,"#BX  
advice of payment 付款通知 Hu8atlpo  
Advisory Committee [Securities and Futures Commission] F.pHL)37  
谘询委员会〔证券及期货事务监察委员会〕 *}ee"eHs  
Advisory Committee on Diversification 经济多元化谘询委员会 z-G7Y#  
affidavit 誓章;遗产申报誓章 4c[)}8\  
affidavit of no receipt 述明无收款的誓章 6BU0hV  
affiliate 联号;联营公司;附属公司 mqk(UOK`  
affiliated company 附属公司;联号;联营公司 ' P`p.5nH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KV}U{s+U8  
affordability 负担能力 19 wqDIE0  
African Development Bank [AfDB] 非洲开发银行 <ytKf<a%e  
after-acquired property 事后取得的财产 nX\]i~  
after-hours dealing 市后交易 @gSFvb bc  
after-tax profit 税后盈利;税后利润;税后溢利 2~WFLD  
agency agreement 代理协议 _$\5ZVe  
agency expenses 代理机构的开支 RyOT[J  
agency fee 代理费 b2X'AHK S  
Agency Law 《代理法》 P^3m:bE]  
agent 代理人;承销人 \1mM5r~  
agent of company 公司代理人 ~Oq,[,W  
agent's fee 代理人费;经纪费 &U$8zn~[k  
aggregate 总计;总数;总体数字 0IgnpeA]  
aggregate amount 总款额;总额 } ndvV~*1  
aggregate assets and liabilities 总体资产与负债 K= Z]#bm  
aggregate at constant price 按固定价格计算的总体数字 0*Km}?;0-  
aggregate demand 总需求 `bZU&A(`Be  
aggregate gross position 总持仓量 E)Qh]:<2v  
aggregate limit 总限额 PR@4' r|a  
aggregate of salaries tax 合计薪俸税 7s8<FyFsjd  
aggregate performance 总体表现;总体业绩 R #3Q$   
aggregate supply 总体供应 .\~P -{Hd  
aggregate surplus 总盈余 w$lfR ,  
aggregate total 整体总额 4nII/cPG  
aggregate value 总值;合计价值 z[\W\g*|ri  
aggregated basis 合计基准 FW)^O%2s  
aggregated net chargeable income 合计应课税入息实额 I0w@S7  
aggregation 合并计算;合计;总和 ?[ S >&Vq  
aggregation of incomes of husband and wife 夫妇入息合并计算 @SC-vc  
aggregation of property 财产的总和 sb|3|J6=  
agio 差价;贴水 Q;XHHk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 O<dZA=Oez  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L);||]B  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 VyoE5o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >[XOMKgQ](  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 co^P7+j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Krr?`n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N=Uc=I7C  
agreement for a settlement 授产协议 @ojg`!,  
agreement for assignment 转让协议 h76NR  
agreement for sale 售卖协议;买卖协议 Dl zmAN  
agreement for sale and purchase 买卖协议 Sz|Y$,  
agreement for the payment of interest 支付利息协议 8 5%Pq:E  
agreement for the repayment of money 还款协议 u1;e*ty  
agreement of reinsurance 再保险协议 X(!AI|6Bt  
Agricultural Bank of China 中国农业银行 VX!Y`y^a  
air passenger departure tax 飞机乘客离境税 ~*mOt 7G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %<wQ  
airport tax 机场税 u3M` 'YCb  
alcohol duty 酒精税 ^\ vfos  
alienation 让与;让渡;转让 zY+t,2z  
alimony 生活费;赡养费 | 3N.5{  
All Ordinaries Index [AOI] 所有普通股指数 sm2p$3v  
all risks 全险;综合险 xMSNrOc  
All Sales Record for Stock Market 《股票市场成交报告》 yL ;o{ G  
Allied Capital Resources Limited 新联财务有限公司 V5yxQb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vfJ3idvo*w  
allocation letter 拨款信件 oDW<e'Jm  
allocation of fund 分配款项;预留款项 I(^jOgYU  
allocation of profit 利润分配;溢利分配 d4p{5F7]^  
allocation warrant 拨款令 ^A 11h6I  
allotment 分配;配股 u+z .J4w  
allotment notice 股份配售通知;配股通知 K=m9H=IX~T  
allotment of shares 股份分配 q!hy;K`Jd  
allowable 可获宽免;免税的 ''(fH$pY  
allowable business loss 可扣除的营业亏损 v?YdLR  
allowable expenses 可扣税的支出 e7XsyL'|p  
allowance 免税额;津贴;备抵;准备金 eg$5z Z  
allowance for debts 债项的免税额 {{.sEi*  
allowance for depreciation by wear and tear 耗损折旧免税额 Y( 1L>4  
allowance for funeral expenses 殡殓费的免税额 V#gF*]q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6bbZ<E5At  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,5eH2W  
allowance to debtor 给债务人的津贴 ;&+[W(7Sy  
alteration of capital 资本更改 Sv~YFS :oy  
alternate trustee 候补受托人 @ate49W  
amalgamation 合并 <+? Y   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >9o,S3  
ambit of charges 征税范围;收费范围 z"6ZDC6  
amended valuation 经修订的估值 (#j2P0B  
American Commodities Exchange 美国商品交易所 Gut J_2f^9  
American Express Bank Limited 美国运通银行 {?EEIfg  
American Stock Exchange 美国证券交易所 VY+(,\ )U  
amortization 摊销 \~gA+ o}Q  
amount due from banks 存放银行同业的款项 e;A^.\SP  
amount due from banks abroad 存放海外银行同业的款项 ;Cr_NP[8|j  
amount due from holding companies 控股公司欠款 cg(QjH"  
amount due from local banks 存放本港银行同业的款项 ( }]37  
amount due to banks 银行同业的存款 #*yM2H"7,;  
amount due to banks abroad 海外银行同业的存款 ASzzBR;?_  
amount due to holding companies 控股公司存款 ^8?j~&u$F  
amount due to local banks 本港银行同业的存款 ="3a%\  
amount due to outport banks 外埠银行同业的存款 `a9k!3_L  
amount for note issue 发行纸币的款额 |5 oKq'(b  
amount of bond 担保契据的款额 5i!V}hE  
amount of consideration 代价款额 _`bS[%CJ  
amount of contribution 供款数额 QL)>/%yU  
amount of indebtedness 负债款额 1DEO3p  
amount of principal of the loan 贷款本金额 <a8#0ojm  
amount of rates chargeable 应征差饷数额 WF ?/GN  
amount of share capital 股本额 T!u'V'Ei2  
amount of sums assured 承保款额 zW"~YaO%C  
amount of variation 变动幅度 @9OeC O  
amount of vote 拨款数额 xa87xX=a  
amount payable 应付款额 o &BPG@n  
amount receivable 应收款额 OW+e_im}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}7@CP]nV  
analysis 分析 P]pmt1a  
ancillary risk 附属风险 O" % Hprx  
annual account 周年帐目;周年帐目报表;年度决算;年结 tWpl`HH  
annual accounting date 年结日期 KI E k/]<H  
annual allowance 每年免税额;年积金;年度津贴;年津 gCv"9j<j  
annual balance 年度余额 Dk)@>l:gI,  
annual disposable income 每年可动用收入 `fQM  
annual estimates 周年预算 `t{D7I7  
annual fee 年费 {E!$ xY8  
annual general meeting 周年大会 _:wZmZU}  
annual growth rate 年增率;每年增长率 p>k]C:h  
annual long-term supplement 长期个案每年补助金 YHs?QsP  
annual pensionable emolument 可供计算退休金的年薪 5a=nF9/  
annual report 年报 .cw!ls7d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kRmj"9oA  
annual return 周年报表;周年申报表;每年报税表格 #V<`U:.  
Annual Return Rules 《周年报表规则》 n_<mPU  
annual review of consumer prices 每年消费物价回顾 o;ik Z*+*  
annual roll-forward basis 逐年延展方式 :fxWz%t  
annual salary 年薪 mWNR(()v  
annual statement 年度报表;年度决算表 rs[?v*R74  
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 @4;HC=~  
annuitant 年金受益人 R<Z^L~)  
annuity 年金 Q/9a,85  
annuity contract 年金合约 ^g9}f  
annuity on human life 人寿年金 /VRUz++K  
antecedent debt 先前的债项 3H1Pp*PH  
ante-dated cheque 倒填日期支票 .|T2\M  
anticipated expenditure 预期开支 ?ouV  
anticipated net profit 预期纯利 'eqiYY|  
anticipated revenue 预期收入 i4hJE  
anti-inflation measure 反通货膨胀措施 n4^*h4J7  
anti-inflationary stance 反通货膨胀立场 /wr6\53J  
apparent deficit 表面赤字 aQ&uC )w  
apparent financial solvency 表面偿债能力 `koOp  
apparent partner 表面合伙人 |}Q( F+cL  
application for personal assessment 个人入息课税申请书 Af`z/:0<  
application of fund 资金应用 W&<g} N+  
application to release as liquidator and to destruct the books of accounts and documents $v FrUv  
申请免除清盘人职务及毁灭帐簿与文件 {5SfE$r  
appointed actuary 委任精算师 ft{W/ * +_  
appointed auditor 委任核数师;委任审计师 a]`itjL^  
appointed trustee 委任的受托人 /Z:N8e  
appointer 委任人 mRCHrw?WG  
apportioned pro rata 按比例分摊 llNXQlP\B  
apportionment 分配;分摊 1XG$ z@NN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /v5qyR7an  
apportionment formula 分摊方程式 rxQ<4  
apportionment of estate duty 遗产税的分摊 ICk(z~D~  
appraisal 估价;评估 WS5A Y @(~  
appreciable growth 可观增长 ?RDO] I>  
appreciable impact 显着影响 Ru:n~77{  
appreciable increase 可观增长 KL "Y!PN:  
appreciation 增值;升值 1:_=g#WH  
appreciation against other currencies 相对其他货币升值 USprsaj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FS8S68  
appreciation tax 增值税 6{Ks`Af  
appropriation 拨款;拨用;拨付 +Z ><  
appropriation account 拨款帐目 +i+tp8T+7  
Appropriation Bill 拨款法案 dPHw3^J0j  
appropriation-in-aid system 补助拨款办法 "r@G@pe  
approved assets 核准资产 U M@naU  
approved basket stock 认可一篮子证券 d^tVD`Fm  
approved budget 核准预算 *MI)]S  
approved charitable donation 认可慈善捐款 vEF=e  
approved charitable institution 认可慈善机构 P Q,+hq  
approved currency 核准货币;认可货币 2sUbiDe-  
approved estimates 核准预算 )i @1X H"D  
approved estimates of expenditure 核准开支预算 &RWM<6JP  
approved overseas insurer 核准海外保险人 yOc|*O=]U  
approved overseas trust company 核准海外信托公司 Fqo&3+J4  
approved pooled investment fund 核准汇集投资基金 J2'K?|,m  
approved provident fund scheme 认可公积金计划 QskUdzQ=  
approved provision 核准拨款 i(0hvV>'  
approved redeemable share 核准可赎回股份 BH5w@  
approved regional stock 认可地区性证券 H"O$&  
approved retirement scheme 认可退休金计划 '|&,E#`  
approved subordinated loan 核准附属贷款 f4 Q( 1(C  
arbitrage 套戥;套汇;套利 [g+y_@9s  
arbitrageur 套戥者;套汇者 PT+c&5AS  
arbitrary amount 临时款项 <^Nk.E  
arrangement 措施;安排;协定 x:qr\Rz  
arrears 欠款 H-Pq!9[DB  
arrears of pay 欠付薪酬 AQe!Sqg'  
arrears of revenue 逾期未收税款;逾期未收的帐项 2 % %|fU9  
articles of association 组织章程;组织细则;组织章程细则 l]$40 j  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U%q:^S%#eG  
ascertainment of profit 确定利润 WV2~(/hX&  
"Asia Clear" “亚洲结算系统” v{.\iIg N  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 66 N)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b~j~  
Asian Development Fund [ADF] 亚洲发展基金 N#UXP5C(  
Asian dollar bond 亚洲美元债券 b_vVB`>  
Asian dollar market 亚洲美元市场 P% Q@9kO>  
Asian dollar rate 亚洲美元利率 .liyC~YW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *="m3:c'J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9\>sDSCx  
asked price 沽盘;喊价;索价;卖方报价 =5Wp&SM6  
assessable income 应评税入息 |YRY!V_w  
assessable loss 应评税亏损 2A>C+Y[7\  
assessable profit 应评税利润 y^G>{?Tha  
assessable value 应评税值 o!utZmk$  
assessed profit 估定利润 6|^0_6_  
assessed value 经评估价值 %9X{{_  
assessment 评税;评定;估价;评税单 n$YE !D'  
assessment number 评税编号;估价编号 2m\m/O  
assessment of additional tax 补加税评税 F@1d%c  
assessment of performance 业绩评估;实绩评价 "<x&pQZ%  
Assessor 评税主任 ~0ooRUWU7  
asset price bubbles 资产价格泡沫 LE K/mCL  
asset-backed securities 具资产保证的证券 tOM(U-7Z&  
assets accretion 资产增值 e />:K' {  
assets and liabilities 资产与负债 qOi5WX6F/  
assets betterment statement 资产递增表;资产改进表  ,gmH2.  
assets lending 实物放款;有抵押贷款 )\0q_a  
assets of the company passing on the death 死者去世时转移的公司资产 ec?V[v  
assets pledged as security for liabilities 用作负债抵押的资产 88g47>{X  
assets portfolio 资产投资组合 }/p/pVz  
assets price 资产价格 \TUE<<?1s  
assets quality 资产质素 ?+Q$#pb  
assets realization 资产变现 sB6dp D  
assets refinancing arrangement 资产再集资安排 ~:EW>Fq%i  
assets securitization 资产证券化 ^df x~C  
assets situated outside Hong Kong 在香港以外地方的资产 G?/c/rG  
assets stripping 削减资产;拆卖资产 4uUs7T  
assets value 资产值 <s}|ZnGE   
assignee 承让人 U CRAw3=  
assignment 转让;转让书;转让契 _q)!B,y-/N  
assignment of interest 权益转让 k2p'G')H  
assignment of letters patent and trade mark 专利证书及商标转让 (a }J$:  
assignment of property 物业转让;物业转让书 vbp-`M(  
assignment right 转让权 PrSkHxm  
assignor 转让人 l E^*t`+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 KDD@%E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @rwU 1T33  
associate member 附属会员 6/6Rah!  
associated body corporate 相联法人团体 8;#AO8+U7)  
associated company 相联公司;联属公司 kaQ2A  
associated corporation 相联法团 J &{xP8uq_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] JUQg 'D  
公认会计师公会〔英国〕 MCU9O  
Association of Futures Exchange Brokers 香港期货经纪协会 8bOT*^b$H  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZXt?[Ll  
association of underwriters 承保人组织 yU7I;]YP  
assumption of control 接管 $"8d:N?I[  
assurance 担保;保险;转易;转易书 :<GfETIs  
assurance of interest 权益的转易 P+Z\3re  
at 19XX price 按一九XX年价格计算 \zu }\{  
at a discount 按赔价计算;按贴水价格计算;打折扣 Z^# ]#f  
at a premium 按溢价计算;按升水价格计算 .X'< D*  
at call 通知付款;按通知 Au5rR>W  
at constant market price 按固定市价计算 !;dSC<   
at constant price 按固定价格计算 a2yE:16o6  
at cost 按成本计算 (Z-l/)Q  
at current market price 按当时市价计算;按现时市价计算 ~HmxEk9  
at current price 按当时价格计算;按现时价格计算 q4ipumy*  
at factor cost 按要素成本计算;按生产要素成本计算 {Q~7M$  
at money-of-the-day price 按付款当日价格计算 DMZ`Sx  
at or better 按指定或较佳价位〔买卖指令〕 mp\%M 1<  
at par 按面值计算;平价 PAZ$_eSK6  
at sight 见票即付 XmWlv{T+  
at the close 按收市盘 n"G`b  
at the opening 按开市盘 )acV-+{  
attestation 见证;见证条款 /IR#A%U  
at-the-money option 平价期权 #$'FSy#  
attorney 受权人;受托代表人 Yc`<S   
attornment 新拥有人承认书 >85zQ 1aL  
attributable profit 可归属利润 Z]vL%Gg*!  
attributable share value 可归属股份价值 6sB$<#  
Auckland Stock Exchange 奥克兰证券交易所 6D/'`  
auction 拍卖 C1QV[bJK  
auctioneer 拍卖商 6 h'&6  
audit 审计;核数 )q3"t2-  
Audit Commission 审计署 k^An97J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YaL]>.;Z:"  
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〕 k+1gQru{d  
audit review 帐目审查 B?6QMC;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iiNSDc  
audited account 审计帐目;经审计的帐目 `.^ |]|u  
audited annual account 经审计的周年帐目 : ejJV 6.  
audited balance sheet 经审计的资产负债表 !>g:Si"  
auditor 核数师;核数主任;审计师 Qn=$8!Qqa  
auditor's certificate 核数师证明书;审计师证明书 ndi+xaQtG  
auditor's report 核数师报告;审计师报告 #ia;- 3  
Aussie bond 澳元债券 #a,9B-X  
austerity budget 紧缩预算 ({[,$dEa;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #I%s 3  
Australia All Ordinaries Index 澳洲所有普通股票指数 WY>Knp=  
Australian Dollar [AUD] 澳元 M"wue*&  
Australian Options Market 澳大利亚期权市场 Q~Ea8UT. #  
Australian Securities Commission 澳洲证券事务监察委员会 YV([2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8_Z/o5s  
Australian Stock Exchange 澳大利亚证券交易所 g`?:=G:a*  
Austrian Schilling [ATS] 奥地利先令 X9XI;c;b-  
authentication 认证;鉴证 [,g~m9  
authority to purchase 委托购买证;委购书 g1|w?pI1  
authorization 认可;核准;授权;授权书 3M<!?%v\A  
authorization by direction 指示授权 ebM{OI  
authorization by instruction 指令授权 ctJ&URCi#  
authorization by warrant 令状授权 -t3i^&fj8  
authorization of unit trust 单位信托的认可 3&*'6D Tg  
authorized agent 指定代理人 tZho)[1  
authorized capital 法定资本 =~|:t&v=c  
authorized clerk 出市员 {THqz$KN  
authorized dealer 认可交易商 |y1;&<  
authorized financial institution 认可财务机构 "2hh-L7ql  
authorized fund 认可基金 u \g ,.C0  
authorized fund house 获授权的基金公司;认可基金公司 .\)A@ua^  
authorized institution 认可机构 U5+vN[ K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9UD @MA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lhPGE_\  
authorized insurer 获授权保险人;获认可承保人 C1fyV]  
authorized investment 特准投资项目 v?j!&d>  
authorized person 获授权人 @8gEH+r  
authorized representative 获授权代表 LwdV3vb#  
authorized share capital 法定股本 5 Op_*N{V  
automated quotation system 自动报价系统 3!#/k+,C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EW(J5/mn  
自动交易系统〔香港期货交易所有限公司〕 12( wj6Q  
automatic adjustment mechanism 自动调整机制 ` }8&E(<  
automatic adjustment system 自动调整系统 geGeZ5+B  
Automatic Clearing House 自动票据交换所 r<yhI>>;<  
automatic exchange rates accumulation system 自动化汇率累集系统 PRr*]$\&Mj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fL6e?\Pw  
automatic teller machine [ATM] 自动柜员机 ?[TW<Yx  
autopay 自动转帐 8^ #mvHah  
available assets 可用资产 /[pqI0sf<A  
available fiscal reserve 现存财政储备 x$B&L`QV  
available profit 可用利润 AHd-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WS,7dz  
average 平均;平均数;海损 A 's-'8m  
average basic salary 平均基本薪金 nSS=%,?  
average consumer expenditure 平均消费开支;一般消费开支 V4K'R2t  
average cost 平均成本 f)6))  
average cost of land production 增辟土地平均成本 -dRFA2 Y  
average daily turnover 平均每日成交额 M-MKk:o  
average daily wage rate 平均每日工资率 ]gP5f@`  
average expenditure pattern 平均开支模式 >.DC!QV  
average growth rate 平均增长率 |wp ,f%WK  
average net fixed assets 固定资产平均净值 e!X(yJI[O6  
average of relatives 相对价格平均数 g9>~HF$U  
average price 平均价格 x';u CKWV  
average propensity to consume 平均消费倾向;一般消费倾向 CL9yEy"V  
average propensity to save 平均储蓄倾向;一般储蓄倾向 r"]'`qP,  
average rate 平均率 jw>h k  
average revenue 平均收入;平均收益 jk7 0u[\  
average stock 平均库存;平均存货 S/gm.?$V  
average yearly rent 平均年租 nhH;?D3  
avoidance of double taxation 避免双重课税 =m tY  
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 @*O?6>  
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