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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: FI@kE19  
A share A股;甲类股份 6?'; ip  
abatement of tax 减税;减扣免税额 ^7Ebg5<  
ABN AMRO Bank N.V. 荷兰银行  c`}YL4  
above-the-line expenditure 线上项目支出;经常预算支出 J ql$ g  
above-the-line receipt 线上项目收入;经常预算收入 Jq:Wt+a  
ABSA Asia Limited 南非联合亚洲有限公司 qFp]jbU  
absolute change 绝对数值变更  GPrq(  
absolute expenditure 实际开支 a+B3`6  
absolute guideline figure 绝对准则数字 xB_7 8X1  
absolute interest 绝对权益 S]ed96V v  
absolute order of discharge 绝对破产解除令 l'1_Fb  
absolute profit margin 绝对利润幅度 *-3*51 jW  
absolute value 实值;绝对值 '#Q\p6G&_  
absolutely vested interest 绝对既得权益 WtlLqD!_D  
absorbed cost 已吸收成本;已分摊成本 &x3R+(H {  
absorption 吸收;分摊;合并 UW Px|]RC  
absorption rate 吸收率;摊配率;分摊率 Ow {NI-^K  
ACB Finance Limited 亚洲商业财务有限公司 #[]B: n6  
acceptable form of reciprocity 合理的互惠条件 ]4Q~x  
acceptable rate 适当利率;适当汇率 # ';b>J  
acceptance agreement 承兑协议 ),@m 3wQ  
acceptance for honour 参加承兑 c3)6{  
acceptor 承兑人;接受人;受票人 2UMX%+ "J  
acceptor for honour 参加承兑人 8#|PJc  
accident insurance 意外保险  n[7=  
Accident Insurance Association of Hong Kong 香港意外保险公会 @`nU=kY/  
accident insurance scheme 意外保险计划 0KN'\KE  
accident year basis 意外年度基准 BO>[\!=y  
accommodation 通融;贷款 v807)JwS  
accommodation bill 通融票据;空头票据 (r-PkfXvIf  
accommodation party 汇票代发人 ;m"R.Q9*  
account balance 帐户余额;帐户结余 acI%fYw5p`  
account book 帐簿 CtHsi8m  
account collected in advance 预收款项 2 U3WH.o  
account current book 往来帐簿 D.YT u$T  
account of after-acquired property 事后取得的财产报告 -yMD9b  
account of defaulter 拖欠帐目 ?^U1~5ff)  
account payable 应付帐款 &g!yRvM!;Q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 p@3 <{kLm  
account receivable 应收帐款 iwfH~  
account receivable report 应收帐款报表 ={I(i6  
account statement 结单;帐单;会计财务报表 [ z{ }?  
account title 帐户名称;会计科目 qJK6S4O]  
accountant's report 会计师报告 "4CO^ B  
Accountant's Report Rules 会计师报告规则 rs@qC>_C0  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `jT1R!$3F  
Accounting Arrangements 《会计安排》  s-S|#5  
accounting basis 会计基础 t x1(6V&l;  
accounting by Official Receiver 破产管理署署长呈交的帐目 zLjQ,Lp.I  
Accounting Circular 《会计通告》 H,)2Ou-Wn  
accounting class 会计类别 :&m0eZZ%  
accounting date 记帐日期;会计结算日期 |Gt]V`4  
accounting for money 款项核算 3 Ol`i$  
Accounting Officer 会计主任 xKXD`-|W  
accounting period 会计报告期;会计期 t.] e8=dE  
accounting policy 会计政策;会计方针 wTn"  
accounting practice 会计惯例 51puR8AG>  
accounting principle 会计准则 *KPNWY9!W  
accounting record 会计记录  KRh?{  
accounting report 会计报告 rlkg.e6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H?j}!JzAC  
Accounting Society of China 中国会计学会 -l$-\(,M`#  
accounting statement 会计报表 I_'0!@Nn7  
accounting system 会计制度;会计系统 jxZd =%7Q  
accounting transaction 会计事项;帐务交易 <a=k"'0  
accounting treatment 会计处理 ig?Tj4kD  
accounting year 会计年度 okD7!)cr=  
accretion 增值;添加 !qJ|`o Y  
accrual 应计项目;应累算数目 h|.*V$3  
accrual basis 应计制;权责发生制 =mh)b]].4\  
accrual basis accounting 应计制会计;权责发生制会计 6}q# c  
accrue 应累算;应计 $1myf Z  
accrued benefit 应累算利益 WC 5v#*Jd  
accrued charges 应计费用 z.*=3   
accrued cumulative preference share dividend 应累算的累积优先股股息 ^4tz*i  
accrued expenses 应累算费用 ]|/\Sd  
accrued interest payable 应付利息;应计未付利息 !Baq4V?KN  
accrued interest receivable 应收利息;应计未收利息 ysQ8==`38i  
accrued right 累算权益 CfjVx   
accruing profit 应累算的利润 ~[ x}  
accumulated fiscal reserve 累积财政储备 !S[7IBk%  
accumulated profit 累积利润;滚存溢利 sme!!+Rd  
accumulated reserve 累积储备 EXT_x q  
accumulation of surplus income 累积收益盈余 +#g?rCz  
acquired assets 既得资产 &;oWmmvz{  
acquisition 收购;购置;取得 [X=Ot#?u ~  
acquisition cost 购置成本 <{Ir',;  
acquisition expenses 购置费用 }aa ~@K<A  
acquisition of 100% interest 收购全部股权 ch]Q%M  
acquisition of control 取得控制权 A[X~:p.^G  
acquisition of fixed assets 购置固定资产 2bt2h.a  
acquisition of shell “买壳” c>e~$b8  
acquisition price 收购价 qEB]Tj e[  
act of God 天灾 S-)%#  
acting partner 执事合伙人 \S"YLRn"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9h 0^_|"  
active partner 积极参与的合伙人 ( O/+.qb  
active trading 交投活跃 `xd{0EvF  
actual circulation 实际流通 hh"=|c  
actual cost 实际成本 (Y?" L_pC  
actual expenditure 实际开支;实际支出  IQCIc@5  
actual income 实际入息;实际收入;实际收益 )6Qk|gIu(  
actual market 现货市场 B$%7U><'  
actual price 现货价;实际价格 r!J?Lc])8  
actual profit 实际利润 [)83X\CO  
actual quotation 实盘;实际价位;实际报价 e025m}%SU  
actual year basis 按实际年度计算 Gv zw=~8  
actuals 实货 I4^}C;p0?  
actuarial investigation 精算调查 $NhKqA`0  
actuarial principle 精算原则 ;&G8e* bM2  
actuarial report 精算师报告 Kly`V]XE  
Actuarial Society of Hong Kong 香港精算学会 &d^u$Y5  
actuarial valuation 精算师估值 \i$WXW]|  
actuary 精算师 W]DZ'  
ad referendum agreement 暂定协议;有待覆核的协定 IMay`us]:8  
ad valorem duty 从价税;按值征税 '74-rL:i  
ad valorem duty system 从价税制 o%\pI%  
ad valorem fee 从价费 (3+:/,{'$  
ad valorem tariff 从价关税 sz%'=J~!V  
additional allowance 额外免税额 I!sB$=n  
additional amount for unexpired risk 未过期风险的额外款额 &GH ,is  
additional assessable profit 补加应评税利润 R2$;f?;:  
additional assessment 补加评税 f6Io|CZWJ  
additional commitment 额外承担 9K5[a^q|My  
additional commitment vote 额外承担拨款 @(H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =~~Y@eX  
additional dependent parent allowance 供养父母额外免税额 G\:^9!nwY~  
additional provision 额外拨款 QBiLH]qa  
additional stamp duty 附加印花税 &r Lg/UEV-  
additional tax 补加税罚款;补加税款 ?Em*yc@WD  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GP\Pk/E  
adjudged bankrupt 被裁定破产 uM<6][^`  
adjudicated bankrupt 裁定破产人 #D&]5"0cX  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ii9@ j1-g  
adjudication of bankruptcy 裁定破产;宣告破产 )pA N_e"  
adjudication of insolvency 裁定无力偿还债务 KW.QVBuVO#  
adjusted actual 经调整的实数;调整后的实数 +aWI"d--h  
adjusted current assets 经调整的流动资产;调整后的流动资产 uk~4R@=&H  
adjusted figure 经调整的数字;调整后的数额 ;/8oP ;X2  
adjusted liabilities 经调整的负债;调整后的负债 $}G03G@  
adjusted loss 经调整的亏损;调整后的亏损 }{Ncww!iN  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 +\a`:QET  
adjusted profit 经调整的利润;调整后的利润 Y|iJO>_Uu=  
adjusted surplus 经调整的盈余额;调整后的盈余额 DdL0MGwX  
adjusted value 经调整的价值;调整后的价值 RjS&^u aP  
adjustment 调整;修订;理算〔保险〕 n(#159pZ  
adjustment centre 调剂中心 -S"$S16D  
adjustment lag 调整过程的时间差距;调整时差 N{<=s]I%x  
adjustment mechanism 调整机制 s]=s|  
adjustment of loss 亏损调整 ;h"?h*}m!\  
adjustment process 调整过程;调整程序 ,HFoy-Yq  
adjustment range 调整幅度 }#/,nJm'  
administered exchange rate 受管制汇率 v"6ij k&(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 eSgCS*}0$z  
administration expenses 行政费用 @P^8?!i+  
administration fee 手续费;行政费 0=r.I}x  
administration in bankruptcy 破产管理 jK^'s6i#  
administration order 遗产管理令 =-c"~4  
administrator 管理人;遗产管理人 >}*i Qq  
administrator of the estate 遗产管理人 pGy(JvMw"  
admission of debt 债项承认书 u8Au `  
admission of proof 接纳债权证明 5Q.bwl:  
advance 放贷款项;垫付款项;预支款项;预付款项 ^rc!X]C9  
advance account 暂支帐目;预付款帐户 !v2D 18(  
advance compensation 预付补偿金 bS+by'Ea1W  
advance from shareholder 股东垫款 Et=N`k _gO  
advance pending reimbursement 预支以待日后付还 y+XB  
advanced economy 先进经济体系 n(gw%w+\7  
advancement 预付;预付财产 0vs9# <&V  
advances warrant 垫款令 q=5#t~?  
advancing 贷出 +FWkhmTv  
adverse balance 逆差 Gv!* Qk4  
adverse exchange 逆汇 ~$N%UQn?b#  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~5HI9A4^  
advice for collection 托收通知书 }7Si2S  
advice of drawing 提款通知书;汇票通知书 1X4v:rI  
advice of payment 付款通知 #qk A*WP  
Advisory Committee [Securities and Futures Commission] #`C ;@#xr  
谘询委员会〔证券及期货事务监察委员会〕  @t  
Advisory Committee on Diversification 经济多元化谘询委员会 DdTTWp/  
affidavit 誓章;遗产申报誓章 mlR*S<Z  
affidavit of no receipt 述明无收款的誓章 !TRJsL8  
affiliate 联号;联营公司;附属公司 a r#p7N  
affiliated company 附属公司;联号;联营公司 eyZ /%4'q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7mSVL\\^  
affordability 负担能力 E lt=/,v`!  
African Development Bank [AfDB] 非洲开发银行 JBCcR,\kM*  
after-acquired property 事后取得的财产 .VVY]>bJg@  
after-hours dealing 市后交易 {ZH9W  
after-tax profit 税后盈利;税后利润;税后溢利 %p}_4+[;  
agency agreement 代理协议 pC2r{-  
agency expenses 代理机构的开支 oY:6a  
agency fee 代理费 J(0.eD91v  
Agency Law 《代理法》 T1p A <6  
agent 代理人;承销人 dlC)&Ai  
agent of company 公司代理人 zLlu% Oc  
agent's fee 代理人费;经纪费 ;$G.?r  
aggregate 总计;总数;总体数字 9}FWO&LiB  
aggregate amount 总款额;总额 3y%B&W,sm  
aggregate assets and liabilities 总体资产与负债 )DsC:cP  
aggregate at constant price 按固定价格计算的总体数字 kmM1)- v  
aggregate demand 总需求 ]k%Yz@*S  
aggregate gross position 总持仓量 wj/\ !V!  
aggregate limit 总限额 (z0S5#g ,x  
aggregate of salaries tax 合计薪俸税  = uZ[  
aggregate performance 总体表现;总体业绩 nJ#uz:(w,  
aggregate supply 总体供应 ~ jb6  
aggregate surplus 总盈余 s% "MaDz  
aggregate total 整体总额 /a%5!)NE%  
aggregate value 总值;合计价值 K+D`U6&  
aggregated basis 合计基准 #N%xr'H  
aggregated net chargeable income 合计应课税入息实额  UfEF>@0  
aggregation 合并计算;合计;总和 5tg  
aggregation of incomes of husband and wife 夫妇入息合并计算 1O1/P,u+  
aggregation of property 财产的总和 ?k~(E`ZE3  
agio 差价;贴水 " z\T$/  
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》 }+0{opY4R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;CD.8f]N  
《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》 cs7T AX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7z"xjA  
《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》 ?yF)tF+<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T=}(S4n#BX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D;It0"  
agreement for a settlement 授产协议 -cCujDM#T  
agreement for assignment 转让协议 "w0>  
agreement for sale 售卖协议;买卖协议 }\`MXh's  
agreement for sale and purchase 买卖协议 w} *;^n  
agreement for the payment of interest 支付利息协议 (bi}?V*  
agreement for the repayment of money 还款协议 @^:R1c![s  
agreement of reinsurance 再保险协议 uh3%}2'P  
Agricultural Bank of China 中国农业银行 pGz-5afL  
air passenger departure tax 飞机乘客离境税 \~1M\gZP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kC"<4U  
airport tax 机场税 Uu{I4ls6B  
alcohol duty 酒精税 6)m}e?D>  
alienation 让与;让渡;转让 t5#IiPp  
alimony 生活费;赡养费 Z VuHO7'  
All Ordinaries Index [AOI] 所有普通股指数 IpmblC4  
all risks 全险;综合险 <Brq7:n|  
All Sales Record for Stock Market 《股票市场成交报告》 @gQ{*dN  
Allied Capital Resources Limited 新联财务有限公司 }.Ht=E]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |jV>  
allocation letter 拨款信件 ywpk\  
allocation of fund 分配款项;预留款项 BEyg 63=  
allocation of profit 利润分配;溢利分配 L,| 60*  
allocation warrant 拨款令 u-3A6Q  
allotment 分配;配股 c4oQ4  
allotment notice 股份配售通知;配股通知 jEsP: H(0^  
allotment of shares 股份分配 S,m)yh.  
allowable 可获宽免;免税的 tK6z#)  
allowable business loss 可扣除的营业亏损 d6-a\]gF  
allowable expenses 可扣税的支出 ahA21W` k  
allowance 免税额;津贴;备抵;准备金 ziR}  
allowance for debts 债项的免税额 |B njT*_9  
allowance for depreciation by wear and tear 耗损折旧免税额 7jT]J   
allowance for funeral expenses 殡殓费的免税额 1q<BYc+z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {wRsV=*  
allowance for repairs and outgoings 修葺及支出方面的免税额 |ul25/B B  
allowance to debtor 给债务人的津贴 * VH!<k[n  
alteration of capital 资本更改 zME75;{  
alternate trustee 候补受托人 Od70w*,  
amalgamation 合并 sPn[FuT>+s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *{8K b>D  
ambit of charges 征税范围;收费范围 Eym<DPu$n  
amended valuation 经修订的估值 hm>JBc:n-  
American Commodities Exchange 美国商品交易所 `uy)][j-  
American Express Bank Limited 美国运通银行 ulV)X/]1  
American Stock Exchange 美国证券交易所 xz5Jli  
amortization 摊销 .{x-A{l  
amount due from banks 存放银行同业的款项 9l9 nT  
amount due from banks abroad 存放海外银行同业的款项 uPc}a3'?  
amount due from holding companies 控股公司欠款 ULqnr@/FbK  
amount due from local banks 存放本港银行同业的款项 0&2(1  
amount due to banks 银行同业的存款 HDZB)'I  
amount due to banks abroad 海外银行同业的存款 abkl)X>k  
amount due to holding companies 控股公司存款 W"+*%x  
amount due to local banks 本港银行同业的存款 "5u*C#T2$  
amount due to outport banks 外埠银行同业的存款 BpZE  
amount for note issue 发行纸币的款额 [ps5;  
amount of bond 担保契据的款额 #N_C| v/  
amount of consideration 代价款额 cq+|fg~Yy  
amount of contribution 供款数额 MZ o\1tU-i  
amount of indebtedness 负债款额 $^?"/;8P5  
amount of principal of the loan 贷款本金额 E&P'@'Yk  
amount of rates chargeable 应征差饷数额 }z1aKa9  
amount of share capital 股本额 Y&KI/]ly,L  
amount of sums assured 承保款额 \ni?_F(Y  
amount of variation 变动幅度 A;n3""  
amount of vote 拨款数额 PjNOeI@G  
amount payable 应付款额 w~hO)1c],:  
amount receivable 应收款额 B}8xA}<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &{NN!X  
analysis 分析 g-"@%ps  
ancillary risk 附属风险 x zu)``?  
annual account 周年帐目;周年帐目报表;年度决算;年结 VV O C-:  
annual accounting date 年结日期 P:vAU8d>  
annual allowance 每年免税额;年积金;年度津贴;年津 {/G~HoY1i  
annual balance 年度余额 )WavG1  
annual disposable income 每年可动用收入 13wO6tS k  
annual estimates 周年预算 Aq%TZ_m  
annual fee 年费 __M(dN(^  
annual general meeting 周年大会 =mxG[zDtQ  
annual growth rate 年增率;每年增长率  u)PB@  
annual long-term supplement 长期个案每年补助金 #4iSQ$0  
annual pensionable emolument 可供计算退休金的年薪 ^JZ]?iny  
annual report 年报 @ofivCc<%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .6aC2A]es  
annual return 周年报表;周年申报表;每年报税表格 n@  lf+  
Annual Return Rules 《周年报表规则》 , f{<  
annual review of consumer prices 每年消费物价回顾 WzZ<ZCHm  
annual roll-forward basis 逐年延展方式 @S\!wjl]C  
annual salary 年薪 Ya{$:90(4  
annual statement 年度报表;年度决算表 b HRH2Ss  
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 ,%7>%*nhk  
annuitant 年金受益人 /MYl:>e>  
annuity 年金 @dei} !e  
annuity contract 年金合约 xX$'u"dsA  
annuity on human life 人寿年金 >Q#h,x~vu  
antecedent debt 先前的债项 Wsya:9|  
ante-dated cheque 倒填日期支票 {Qbg'|HO=l  
anticipated expenditure 预期开支 7{>mm$^|V  
anticipated net profit 预期纯利 9$ZQuHSw 7  
anticipated revenue 预期收入 8&<C.n KP  
anti-inflation measure 反通货膨胀措施 &SuWmtq  
anti-inflationary stance 反通货膨胀立场 _Y@vO  
apparent deficit 表面赤字 ewHk (ru  
apparent financial solvency 表面偿债能力 %^tKt  
apparent partner 表面合伙人 wb~B Y  
application for personal assessment 个人入息课税申请书 b>SG5EqU@  
application of fund 资金应用 TtTp ,If  
application to release as liquidator and to destruct the books of accounts and documents =REMSe j  
申请免除清盘人职务及毁灭帐簿与文件 4FUY1p  
appointed actuary 委任精算师 }-QFMPXhG  
appointed auditor 委任核数师;委任审计师 I^S gWC  
appointed trustee 委任的受托人 0'q&7 MV  
appointer 委任人 E{x<P0 ;  
apportioned pro rata 按比例分摊 vYb.Ub+  
apportionment 分配;分摊 D*.U?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0Cd )w4C  
apportionment formula 分摊方程式 K",YAfJa  
apportionment of estate duty 遗产税的分摊 4.Luy  
appraisal 估价;评估 -{[5P!  
appreciable growth 可观增长 .kKU MyW(  
appreciable impact 显着影响 =hD@hQ i  
appreciable increase 可观增长 :Z)a&A9v  
appreciation 增值;升值 r ,I';vm<`  
appreciation against other currencies 相对其他货币升值 *UBukn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RlW0U-%u  
appreciation tax 增值税 ]e`&py E  
appropriation 拨款;拨用;拨付 C#<b7iMg  
appropriation account 拨款帐目 8Ld{Xg  
Appropriation Bill 拨款法案 SQ&nQzL  
appropriation-in-aid system 补助拨款办法 A$d)xq-]K  
approved assets 核准资产 &%eWCe+ +  
approved basket stock 认可一篮子证券 @GTkS!86  
approved budget 核准预算 +I~`Ob  
approved charitable donation 认可慈善捐款 [ye!3h&]  
approved charitable institution 认可慈善机构 pY@$N&+W  
approved currency 核准货币;认可货币 -u+@5K;^Y  
approved estimates 核准预算 2tPW1"M.n  
approved estimates of expenditure 核准开支预算 %-9?rOr  
approved overseas insurer 核准海外保险人 n!Hj4~T0  
approved overseas trust company 核准海外信托公司 M~'4>h}  
approved pooled investment fund 核准汇集投资基金 I_h u s  
approved provident fund scheme 认可公积金计划 Z[9) hGh  
approved provision 核准拨款 _yx~t  
approved redeemable share 核准可赎回股份 o>4mkh[3  
approved regional stock 认可地区性证券 0F48T<i  
approved retirement scheme 认可退休金计划 Aw?i6d  
approved subordinated loan 核准附属贷款 |T`ZK?B+u  
arbitrage 套戥;套汇;套利 c,@&Z#IZ`  
arbitrageur 套戥者;套汇者 |w; hu]  
arbitrary amount 临时款项 {"kE u  
arrangement 措施;安排;协定 Y=G9|7*lO  
arrears 欠款 .M(')$\U  
arrears of pay 欠付薪酬 >- S?rXO  
arrears of revenue 逾期未收税款;逾期未收的帐项 DA=#T2)p  
articles of association 组织章程;组织细则;组织章程细则 |!t &ZpdD  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >qE f991SZ  
ascertainment of profit 确定利润 au=A+  
"Asia Clear" “亚洲结算系统” zEM  c)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {L6@d1u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Q)]C~Q  
Asian Development Fund [ADF] 亚洲发展基金 t)qu@m?FZ)  
Asian dollar bond 亚洲美元债券 HpLCOY1-  
Asian dollar market 亚洲美元市场 9j94]w2v  
Asian dollar rate 亚洲美元利率 t+9[ki  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -d-vzri  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~,Y xUn8@  
asked price 沽盘;喊价;索价;卖方报价 .4CCR[Het  
assessable income 应评税入息 ,gO}H)v]t  
assessable loss 应评税亏损 Fh8 8DDJ  
assessable profit 应评税利润 L i g7Ac,  
assessable value 应评税值 zv%]j0 ?  
assessed profit 估定利润 "mk@p=d  
assessed value 经评估价值 DtEvt+h  
assessment 评税;评定;估价;评税单 ]u5B]ZQnA  
assessment number 评税编号;估价编号 pVm]<jO  
assessment of additional tax 补加税评税 q\DN8IJ  
assessment of performance 业绩评估;实绩评价 YL?2gBT  
Assessor 评税主任 5& 2([  
asset price bubbles 资产价格泡沫 sA(d_ Yu_  
asset-backed securities 具资产保证的证券 wak:"B[  
assets accretion 资产增值 jm ORKX+)  
assets and liabilities 资产与负债 ?T1vc  
assets betterment statement 资产递增表;资产改进表 q g2 fTe  
assets lending 实物放款;有抵押贷款 pH9xyN[:a  
assets of the company passing on the death 死者去世时转移的公司资产 isBtJ7\Sc  
assets pledged as security for liabilities 用作负债抵押的资产 Bm>>-nG;  
assets portfolio 资产投资组合 rtSG- _[i  
assets price 资产价格 ^5'pJ/BV  
assets quality 资产质素 EjA3hHJ  
assets realization 资产变现 F>F2Yql&W  
assets refinancing arrangement 资产再集资安排 C(%b!Q,2  
assets securitization 资产证券化 H^3f!\MC;o  
assets situated outside Hong Kong 在香港以外地方的资产 0#G@F5; <  
assets stripping 削减资产;拆卖资产 42oW]b%P{;  
assets value 资产值 B}(r>8?dm  
assignee 承让人 /nq\*)S#&  
assignment 转让;转让书;转让契 aRV .;S  
assignment of interest 权益转让 WWEZTFL:j  
assignment of letters patent and trade mark 专利证书及商标转让 #"qP4S2  
assignment of property 物业转让;物业转让书 Cg8s9qE?  
assignment right 转让权 +,Ud 3iS  
assignor 转让人 $./&GOus  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 A:$4cacu9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 V|{\8&  2  
associate member 附属会员 FG:t2ea  
associated body corporate 相联法人团体 yR3pK 0Y(?  
associated company 相联公司;联属公司 mOC<a7#  
associated corporation 相联法团 (-D^_*f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H8x66}  
公认会计师公会〔英国〕 T? g%I  
Association of Futures Exchange Brokers 香港期货经纪协会 c 8t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XN^l*Q?3n  
association of underwriters 承保人组织 %O|+` "  
assumption of control 接管 ;x|7"lE  
assurance 担保;保险;转易;转易书 Yi?v |H<a  
assurance of interest 权益的转易 0f5c#/7C9  
at 19XX price 按一九XX年价格计算 %y{'p:  
at a discount 按赔价计算;按贴水价格计算;打折扣 Q2>o+G  
at a premium 按溢价计算;按升水价格计算 Nov)'2g7G  
at call 通知付款;按通知 Cut7  
at constant market price 按固定市价计算 \1He9~6  
at constant price 按固定价格计算 Y'^+ KU  
at cost 按成本计算 XiL[1JM  
at current market price 按当时市价计算;按现时市价计算  ;?G..,  
at current price 按当时价格计算;按现时价格计算 /:;"rnvq  
at factor cost 按要素成本计算;按生产要素成本计算 $5wf{iZY.Q  
at money-of-the-day price 按付款当日价格计算 ew.jsa`TrW  
at or better 按指定或较佳价位〔买卖指令〕 Kh8  
at par 按面值计算;平价 @tIY%;Bgk  
at sight 见票即付 2C Fgit  
at the close 按收市盘 V7"^.W*  
at the opening 按开市盘 ^]NFr*'!  
attestation 见证;见证条款 I=pFGU  
at-the-money option 平价期权 *!.anbo@?z  
attorney 受权人;受托代表人 8|{d1dy  
attornment 新拥有人承认书 r i/CLq^D  
attributable profit 可归属利润 dw>1Ut{"3  
attributable share value 可归属股份价值 P:>]a$Is  
Auckland Stock Exchange 奥克兰证券交易所 5S*aZ1t18  
auction 拍卖 5m yQBKE  
auctioneer 拍卖商 Q_)$Ha{>H,  
audit 审计;核数 r>ag( ^J\  
Audit Commission 审计署 =[:pm)   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] iv ~<me0F  
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〕 7O-fc1OTv  
audit review 帐目审查 P~*'/!@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a$5P\_  
audited account 审计帐目;经审计的帐目 x#XxD<y  
audited annual account 经审计的周年帐目 G ?Hx"3:?  
audited balance sheet 经审计的资产负债表 5uX-onP\[  
auditor 核数师;核数主任;审计师 W6s-epsRmT  
auditor's certificate 核数师证明书;审计师证明书 ?="?)t[  
auditor's report 核数师报告;审计师报告 ZY|$[>X!  
Aussie bond 澳元债券 W)<t7q+  
austerity budget 紧缩预算 $-p9cyk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 feJl[3@tO  
Australia All Ordinaries Index 澳洲所有普通股票指数 !'#GdRstv  
Australian Dollar [AUD] 澳元 @\WeI"^F8  
Australian Options Market 澳大利亚期权市场 %i.Prckrb  
Australian Securities Commission 澳洲证券事务监察委员会 fZp3g%u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |s,y/svp  
Australian Stock Exchange 澳大利亚证券交易所 K: |-s4=  
Austrian Schilling [ATS] 奥地利先令 h])oo:u'/Q  
authentication 认证;鉴证 -%dBZW\u2  
authority to purchase 委托购买证;委购书 a%2K,.J  
authorization 认可;核准;授权;授权书 bao"iv~z  
authorization by direction 指示授权 FeNNzV=  
authorization by instruction 指令授权 qfX26<q  
authorization by warrant 令状授权 "QvTn=  
authorization of unit trust 单位信托的认可 N F,<^ u  
authorized agent 指定代理人 CiV^bYi  
authorized capital 法定资本 ^ib =fLu  
authorized clerk 出市员 uD?Rs`  
authorized dealer 认可交易商 <1#hX(Q  
authorized financial institution 认可财务机构 81H9d6hqcD  
authorized fund 认可基金 S%j W} v';  
authorized fund house 获授权的基金公司;认可基金公司 X"sJiFS  
authorized institution 认可机构 H*P[tyz$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {DapXx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q8!]x-5$6j  
authorized insurer 获授权保险人;获认可承保人 YkbuyUui  
authorized investment 特准投资项目 *c>B-Fo/D  
authorized person 获授权人 0YC|;`J  
authorized representative 获授权代表 Tol"D2cyf  
authorized share capital 法定股本 X/_89<&  
automated quotation system 自动报价系统 &xpvHKJl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,n2"N5{jw  
自动交易系统〔香港期货交易所有限公司〕 "A> _U<Y  
automatic adjustment mechanism 自动调整机制 \ B'AXv 6  
automatic adjustment system 自动调整系统 G +&pq  
Automatic Clearing House 自动票据交换所 e$Mvl=NYp\  
automatic exchange rates accumulation system 自动化汇率累集系统  \EXa 9X2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~)VI` 36X  
automatic teller machine [ATM] 自动柜员机 u@;e`-@  
autopay 自动转帐 z+{xW7  
available assets 可用资产 %=Y=]g2  
available fiscal reserve 现存财政储备 S!n?b|_  
available profit 可用利润 LLKYcy  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^H -a@QM  
average 平均;平均数;海损 <kk!nsI  
average basic salary 平均基本薪金 1xr2x;  
average consumer expenditure 平均消费开支;一般消费开支 G^';9 UK  
average cost 平均成本 EywBT  
average cost of land production 增辟土地平均成本 G)q;)n;*=  
average daily turnover 平均每日成交额 ia (&$a8X  
average daily wage rate 平均每日工资率 ROXa/  
average expenditure pattern 平均开支模式 ~uV(/?o%  
average growth rate 平均增长率 FU(2,Vl  
average net fixed assets 固定资产平均净值 gLRDd~H  
average of relatives 相对价格平均数 Omi/sKFMi  
average price 平均价格 I9dX\w}  
average propensity to consume 平均消费倾向;一般消费倾向 =ym<yI<  
average propensity to save 平均储蓄倾向;一般储蓄倾向 vOLa.%X]h  
average rate 平均率 5,4m_fBoW  
average revenue 平均收入;平均收益 {9@u:(<X9  
average stock 平均库存;平均存货 <xe_t=N  
average yearly rent 平均年租 Cg|\UKfy$  
avoidance of double taxation 避免双重课税 LIrebz  
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 .lq83; k  
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