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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: 79Q>t%rD[  
A share A股;甲类股份 /,3:<I  
abatement of tax 减税;减扣免税额 X-_0wR  
ABN AMRO Bank N.V. 荷兰银行 cLm{gd4 W  
above-the-line expenditure 线上项目支出;经常预算支出 ;c|G  
above-the-line receipt 线上项目收入;经常预算收入 XT\Q"=FD  
ABSA Asia Limited 南非联合亚洲有限公司 V?4G~~F  
absolute change 绝对数值变更 aKw7m= {  
absolute expenditure 实际开支 @^^,VgW[  
absolute guideline figure 绝对准则数字 Rs53R$PIR  
absolute interest 绝对权益 qWw{c&{Q],  
absolute order of discharge 绝对破产解除令 h;t5v6["  
absolute profit margin 绝对利润幅度 D]hwG0Chd  
absolute value 实值;绝对值 U\UlQ p?  
absolutely vested interest 绝对既得权益 X XC(R  
absorbed cost 已吸收成本;已分摊成本 qh/}/Sl;  
absorption 吸收;分摊;合并 P~u~`eH*  
absorption rate 吸收率;摊配率;分摊率 ]L9$JTGF`w  
ACB Finance Limited 亚洲商业财务有限公司 !KmSLr7xU  
acceptable form of reciprocity 合理的互惠条件 uOQl;}Lk5  
acceptable rate 适当利率;适当汇率 |gM@}!DL  
acceptance agreement 承兑协议 7A4_b8  
acceptance for honour 参加承兑 'v_VyK*w  
acceptor 承兑人;接受人;受票人 zn/b\X/  
acceptor for honour 参加承兑人 zM++ Z*  
accident insurance 意外保险 mE3M$2}  
Accident Insurance Association of Hong Kong 香港意外保险公会 k+y>xI,  
accident insurance scheme 意外保险计划 1|3{.Ed  
accident year basis 意外年度基准 afj[HJbY  
accommodation 通融;贷款 <wO8=bem  
accommodation bill 通融票据;空头票据 4 X6_p(  
accommodation party 汇票代发人 FAF+}  
account balance 帐户余额;帐户结余 GB` G(a  
account book 帐簿 yZqX[U  
account collected in advance 预收款项 "CF{Mu|Q=  
account current book 往来帐簿 l]KxUkA+  
account of after-acquired property 事后取得的财产报告 ?;?$\ b=  
account of defaulter 拖欠帐目 s.K Hm L3  
account payable 应付帐款 GJbU1k]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7W `gN[*  
account receivable 应收帐款 br_D Orq|  
account receivable report 应收帐款报表 i9quP"<9  
account statement 结单;帐单;会计财务报表 Y+ea  
account title 帐户名称;会计科目 o+ 0"@B  
accountant's report 会计师报告 ?s5hck hh  
Accountant's Report Rules 会计师报告规则 #ybtjsu'"U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 E6mwvrm8  
Accounting Arrangements 《会计安排》 !(-S?*64l  
accounting basis 会计基础 LFT)_DG7(  
accounting by Official Receiver 破产管理署署长呈交的帐目 =RH7j  
Accounting Circular 《会计通告》 pv){R;f  
accounting class 会计类别 ecG,[1];  
accounting date 记帐日期;会计结算日期 .Pi8c[  
accounting for money 款项核算 Y> f 6  
Accounting Officer 会计主任 EG3?C  
accounting period 会计报告期;会计期 kqyPb$Wy  
accounting policy 会计政策;会计方针 C lekB  
accounting practice 会计惯例 n*vzp?+Y  
accounting principle 会计准则 O6Jn$'os1#  
accounting record 会计记录 Hj^_Cp]@*  
accounting report 会计报告 tf_<w?~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^YwTO/Q|  
Accounting Society of China 中国会计学会 }[m,HA<j  
accounting statement 会计报表 -=CZhp  
accounting system 会计制度;会计系统 tsvh/)V  
accounting transaction 会计事项;帐务交易 ?7"6d p_K  
accounting treatment 会计处理 wYIlp  
accounting year 会计年度 U";8zplU  
accretion 增值;添加 F ;;\I  
accrual 应计项目;应累算数目 jizp\%W+  
accrual basis 应计制;权责发生制 haW*W=kv)  
accrual basis accounting 应计制会计;权责发生制会计 cczV}m2)  
accrue 应累算;应计 7C"&f *lEi  
accrued benefit 应累算利益 hxQx$  
accrued charges 应计费用 Nn]|#lLP  
accrued cumulative preference share dividend 应累算的累积优先股股息 B%Vz -t  
accrued expenses 应累算费用 TaI72"8  
accrued interest payable 应付利息;应计未付利息 ^a+H`RD  
accrued interest receivable 应收利息;应计未收利息 [~#]p9|L  
accrued right 累算权益 s2rwFj8 |  
accruing profit 应累算的利润 mxQPOu  
accumulated fiscal reserve 累积财政储备 "fTW2D74  
accumulated profit 累积利润;滚存溢利 >azTAX6L3  
accumulated reserve 累积储备 1?}5.*j<  
accumulation of surplus income 累积收益盈余 PH]/*LEj  
acquired assets 既得资产 K~DQUmU@  
acquisition 收购;购置;取得 py8)e7gX=  
acquisition cost 购置成本 [9U: :  
acquisition expenses 购置费用 \2Atm,#4  
acquisition of 100% interest 收购全部股权 Q"+)xj  
acquisition of control 取得控制权 Nxd<#p  
acquisition of fixed assets 购置固定资产 Hk8pKpn3  
acquisition of shell “买壳” Ns}BE H  
acquisition price 收购价 f;7I{Z\<  
act of God 天灾 DN%b!K:  
acting partner 执事合伙人 ?7]UbtW[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /3`(Ki{ Q  
active partner 积极参与的合伙人 4ZAnq{nR4  
active trading 交投活跃 MJDW-KL-  
actual circulation 实际流通 9nrmz>es|-  
actual cost 实际成本 Y"dUxv1Ap  
actual expenditure 实际开支;实际支出 z +NwGVk3  
actual income 实际入息;实际收入;实际收益 E[8R )xC@  
actual market 现货市场 gXP)YN  
actual price 现货价;实际价格 Z;qgB7-M  
actual profit 实际利润 _q7mYc  
actual quotation 实盘;实际价位;实际报价 V9%!B3Sb  
actual year basis 按实际年度计算  ZFH;  
actuals 实货 AwQ7Oz|(  
actuarial investigation 精算调查 KdTDBC  
actuarial principle 精算原则 bnYd19>  
actuarial report 精算师报告 r]<?,xx [  
Actuarial Society of Hong Kong 香港精算学会 J'H}e F`  
actuarial valuation 精算师估值 ObyF~j}j  
actuary 精算师 DbIn3/W Ne  
ad referendum agreement 暂定协议;有待覆核的协定 lv=rL  
ad valorem duty 从价税;按值征税 zS<idy F`  
ad valorem duty system 从价税制 f(Uo?_as  
ad valorem fee 从价费 c*c 8S~6  
ad valorem tariff 从价关税 D%%@+3a  
additional allowance 额外免税额 (ibj~g?U,  
additional amount for unexpired risk 未过期风险的额外款额 +{dJGPoY]p  
additional assessable profit 补加应评税利润 W#sCvI@   
additional assessment 补加评税 C=zc6C,  
additional commitment 额外承担 IQNvhl.{  
additional commitment vote 额外承担拨款 UJ^MS4;I3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H2oD0f|  
additional dependent parent allowance 供养父母额外免税额 agUdPl$e\  
additional provision 额外拨款 1h,m  
additional stamp duty 附加印花税 U0fr\kM  
additional tax 补加税罚款;补加税款 t}x^*I$*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &++tp5  
adjudged bankrupt 被裁定破产 2}xvM"k=k  
adjudicated bankrupt 裁定破产人 -hpC8YS  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 KnxK9  
adjudication of bankruptcy 裁定破产;宣告破产 :vo#(  
adjudication of insolvency 裁定无力偿还债务 ay`A Gr  
adjusted actual 经调整的实数;调整后的实数 *h4x`luJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 XZH\HK)K-]  
adjusted figure 经调整的数字;调整后的数额 *)xjMTJ%  
adjusted liabilities 经调整的负债;调整后的负债 c6~<vV'}  
adjusted loss 经调整的亏损;调整后的亏损 KbM1b  
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 kDWMget$  
adjusted profit 经调整的利润;调整后的利润 /?_5!3KJ  
adjusted surplus 经调整的盈余额;调整后的盈余额 JSu+/rI1  
adjusted value 经调整的价值;调整后的价值 rJw Ws  
adjustment 调整;修订;理算〔保险〕 zn2Qp  
adjustment centre 调剂中心 e763 yd  
adjustment lag 调整过程的时间差距;调整时差 @*^%^ P  
adjustment mechanism 调整机制 ^j *H  
adjustment of loss 亏损调整 [I2vg<my  
adjustment process 调整过程;调整程序 K6G+sBw[  
adjustment range 调整幅度 B*&HQW *u  
administered exchange rate 受管制汇率 ),5|Ves;t[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9 `T2  
administration expenses 行政费用 e=sV>z>  
administration fee 手续费;行政费 ?~=5 x  
administration in bankruptcy 破产管理 ':#DROe!  
administration order 遗产管理令 K %.>o  
administrator 管理人;遗产管理人 LtVIvZie  
administrator of the estate 遗产管理人 YES-,;ZQ'  
admission of debt 债项承认书 +~\1g^h  
admission of proof 接纳债权证明 &@fW6},iW  
advance 放贷款项;垫付款项;预支款项;预付款项 @~C C$Y$  
advance account 暂支帐目;预付款帐户 $VnPs!a  
advance compensation 预付补偿金 tf4clzSTa  
advance from shareholder 股东垫款 \%Lj !\  
advance pending reimbursement 预支以待日后付还 a,eJO??  
advanced economy 先进经济体系 oz&RNB.K  
advancement 预付;预付财产 T07 AH  
advances warrant 垫款令 [Y-3C47  
advancing 贷出 K8 Hj)$E61  
adverse balance 逆差 N?><%fra  
adverse exchange 逆汇 9"cyZO  
advertisement addressed to shareholders 在报章刊登的致股东通告 -7(,*1Tk  
advice for collection 托收通知书 Uc( z|  
advice of drawing 提款通知书;汇票通知书 7g-{ <d  
advice of payment 付款通知 rp,Us#>6  
Advisory Committee [Securities and Futures Commission] {-1N@*K  
谘询委员会〔证券及期货事务监察委员会〕 f[Xsri  
Advisory Committee on Diversification 经济多元化谘询委员会 uxbLoE  
affidavit 誓章;遗产申报誓章 y1#*c$ O  
affidavit of no receipt 述明无收款的誓章 =h,J!0Y  
affiliate 联号;联营公司;附属公司 oq[r+E-]$@  
affiliated company 附属公司;联号;联营公司 k%?qN,Cl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C=x70Y/  
affordability 负担能力 EL(B XJrx{  
African Development Bank [AfDB] 非洲开发银行 V>& 1;n  
after-acquired property 事后取得的财产 [E)&dl_k  
after-hours dealing 市后交易 g4&f2D5  
after-tax profit 税后盈利;税后利润;税后溢利 V?"1&m& E  
agency agreement 代理协议 g5lK&-yu]  
agency expenses 代理机构的开支 FB2{qG3  
agency fee 代理费 o]@'R<F(u  
Agency Law 《代理法》 lu;gmWz  
agent 代理人;承销人 9e;8"rJ?C  
agent of company 公司代理人 +Ou<-EQV  
agent's fee 代理人费;经纪费 =55V<VI  
aggregate 总计;总数;总体数字 X/FRe[R  
aggregate amount 总款额;总额 ,:% h`P_  
aggregate assets and liabilities 总体资产与负债 \|6Q]3l  
aggregate at constant price 按固定价格计算的总体数字 8^!ib/@v"  
aggregate demand 总需求 E&>;a!0b]  
aggregate gross position 总持仓量 ~(]'ah,  
aggregate limit 总限额 g=jB'h?  
aggregate of salaries tax 合计薪俸税 L'O=;C"f  
aggregate performance 总体表现;总体业绩 c3(0BSv  
aggregate supply 总体供应 8=u88?Bh  
aggregate surplus 总盈余 J|C CTXT  
aggregate total 整体总额 lcXo>  
aggregate value 总值;合计价值 j-zWckT{  
aggregated basis 合计基准 8i Ew;I_  
aggregated net chargeable income 合计应课税入息实额 r=#v@]z B  
aggregation 合并计算;合计;总和 (dP9`Na]  
aggregation of incomes of husband and wife 夫妇入息合并计算 r{wf;5d(  
aggregation of property 财产的总和 9Us'Q{CD   
agio 差价;贴水 4iY <7l8  
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》 .&.L@CRH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h9QQ8}g  
《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》 WnhH]WY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ict+|<f  
《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》 Sg1 ,9[pb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5")BCA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c 6/lfgN  
agreement for a settlement 授产协议 S2?)Sb`  
agreement for assignment 转让协议 @%!Gj{   
agreement for sale 售卖协议;买卖协议 ([]\7}+8  
agreement for sale and purchase 买卖协议 kfq<M7y  
agreement for the payment of interest 支付利息协议 |;R-q8  
agreement for the repayment of money 还款协议 :Yn{:%p  
agreement of reinsurance 再保险协议 g_?bWm4br  
Agricultural Bank of China 中国农业银行 FYH^axpp  
air passenger departure tax 飞机乘客离境税 Lbu,VX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~>$z1o&}.  
airport tax 机场税 ^+Njz{rpG  
alcohol duty 酒精税 1pT/`x  
alienation 让与;让渡;转让 lr$,=P`  
alimony 生活费;赡养费 -l{ wB"  
All Ordinaries Index [AOI] 所有普通股指数 ZWx4/G  
all risks 全险;综合险 (qDJgf4fgn  
All Sales Record for Stock Market 《股票市场成交报告》 l#a*w  
Allied Capital Resources Limited 新联财务有限公司 5K00z?kD2V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e r"gPW  
allocation letter 拨款信件 q,]57s  
allocation of fund 分配款项;预留款项 j2jUrl  
allocation of profit 利润分配;溢利分配 mWuhXY^Q  
allocation warrant 拨款令 \{1Vjo  
allotment 分配;配股 6+Y@dJnPT  
allotment notice 股份配售通知;配股通知 ]CgZt' h{  
allotment of shares 股份分配 ;h#CT#R2  
allowable 可获宽免;免税的 +Q!Kj7EU/  
allowable business loss 可扣除的营业亏损 [}y"rs`!  
allowable expenses 可扣税的支出 \?AA:U*  
allowance 免税额;津贴;备抵;准备金 %Z(lTvqG  
allowance for debts 债项的免税额 Y 4*?QBYA  
allowance for depreciation by wear and tear 耗损折旧免税额 #DcK{|ty  
allowance for funeral expenses 殡殓费的免税额 0vM,2:kf*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,@t#)HV  
allowance for repairs and outgoings 修葺及支出方面的免税额 h3;RVtS  
allowance to debtor 给债务人的津贴 -ha[xM05  
alteration of capital 资本更改 kYkck]|  
alternate trustee 候补受托人 \>4x7mF!  
amalgamation 合并  34~[dY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jce2lXMm  
ambit of charges 征税范围;收费范围 "`5BAv;u  
amended valuation 经修订的估值 Fi"TY^-E;  
American Commodities Exchange 美国商品交易所 5va ;Ol4  
American Express Bank Limited 美国运通银行 DJHE6XJ   
American Stock Exchange 美国证券交易所 |*zvaI(}  
amortization 摊销 uB 35CRd  
amount due from banks 存放银行同业的款项 U KdCG.E9^  
amount due from banks abroad 存放海外银行同业的款项 P87qUC  
amount due from holding companies 控股公司欠款 ow,=M%x"0  
amount due from local banks 存放本港银行同业的款项 ,U'E!?=:VS  
amount due to banks 银行同业的存款 Zh.[f+l]  
amount due to banks abroad 海外银行同业的存款 p\M\mK  
amount due to holding companies 控股公司存款 -Tr*G4  
amount due to local banks 本港银行同业的存款 "_e /O&-cH  
amount due to outport banks 外埠银行同业的存款 G-sA)WOF  
amount for note issue 发行纸币的款额 I`EgR?5 `  
amount of bond 担保契据的款额 @KC;"u'C  
amount of consideration 代价款额 +jX.::UPm  
amount of contribution 供款数额 x)o`w"]al  
amount of indebtedness 负债款额 }4"T# [n#  
amount of principal of the loan 贷款本金额 *7 >K"j  
amount of rates chargeable 应征差饷数额 lDhuL;9e  
amount of share capital 股本额 Iw) 'Yyg  
amount of sums assured 承保款额 Fs)m;C  
amount of variation 变动幅度 BA|*V[HBE  
amount of vote 拨款数额 "+J[7p}`@  
amount payable 应付款额 *>p#/'_E  
amount receivable 应收款额 ?]u=5gqUU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~eHu +pv  
analysis 分析 ]AzDkKj  
ancillary risk 附属风险 >D/+04w  
annual account 周年帐目;周年帐目报表;年度决算;年结  6,;7iA]  
annual accounting date 年结日期 6H}8^'/u  
annual allowance 每年免税额;年积金;年度津贴;年津 yjxv D  
annual balance 年度余额 -|~tZuf  
annual disposable income 每年可动用收入 \4|o5,+(@  
annual estimates 周年预算 p8Wik<'^  
annual fee 年费 +=A53V[C  
annual general meeting 周年大会 ",qJG]_ <  
annual growth rate 年增率;每年增长率 s0x;<si_  
annual long-term supplement 长期个案每年补助金 APBe 76'3)  
annual pensionable emolument 可供计算退休金的年薪 Da"GYEC  
annual report 年报 byUstm6y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OJF41Z  
annual return 周年报表;周年申报表;每年报税表格 c/G]r|k  
Annual Return Rules 《周年报表规则》 i'bUX=JK  
annual review of consumer prices 每年消费物价回顾 :F`yAB3  
annual roll-forward basis 逐年延展方式 qKd&d  
annual salary 年薪 m'i^BE  
annual statement 年度报表;年度决算表 mlD 1 o  
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 60 z =bd]  
annuitant 年金受益人 S*-/#j  
annuity 年金 `<:D.9vO "  
annuity contract 年金合约 lP:ll])p2  
annuity on human life 人寿年金 ry%Fs&V*>  
antecedent debt 先前的债项 JxM[LvVi  
ante-dated cheque 倒填日期支票 D~s TQfWr  
anticipated expenditure 预期开支 q|+`ihut  
anticipated net profit 预期纯利 (\M&Q-xZ  
anticipated revenue 预期收入 D,H v(6({  
anti-inflation measure 反通货膨胀措施 {b6$F[e   
anti-inflationary stance 反通货膨胀立场 eBW=bK~[VP  
apparent deficit 表面赤字 `fRp9o/  
apparent financial solvency 表面偿债能力 <) ` ?s  
apparent partner 表面合伙人 N=oWIK<;-  
application for personal assessment 个人入息课税申请书 M[@=m[#a  
application of fund 资金应用 n rpxZA  
application to release as liquidator and to destruct the books of accounts and documents 8T#tB,<fFW  
申请免除清盘人职务及毁灭帐簿与文件 FX#fh 2  
appointed actuary 委任精算师 WI$MT6  
appointed auditor 委任核数师;委任审计师 CI )89`  
appointed trustee 委任的受托人 U<*8KiI  
appointer 委任人 _26<}&]b*  
apportioned pro rata 按比例分摊 fv",4L  
apportionment 分配;分摊 :sY pZX1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G-)Q*p{i|  
apportionment formula 分摊方程式 a\Ond#1p  
apportionment of estate duty 遗产税的分摊 z[I3k  
appraisal 估价;评估 cN5,\I.  
appreciable growth 可观增长 [Ie;Jd>gG  
appreciable impact 显着影响 |aT&rpt   
appreciable increase 可观增长 ,y+}0q-Ou  
appreciation 增值;升值 {Di()]/  
appreciation against other currencies 相对其他货币升值  jx3J$5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'w8k*@cQ  
appreciation tax 增值税 ue5C ]  
appropriation 拨款;拨用;拨付 mct$.{~  
appropriation account 拨款帐目 /2!Wy6 p  
Appropriation Bill 拨款法案 mP@< UjxI  
appropriation-in-aid system 补助拨款办法 .<<RI8A  
approved assets 核准资产 tR,&|?0  
approved basket stock 认可一篮子证券  IwfJDJJ  
approved budget 核准预算 YQ&Ww|xe  
approved charitable donation 认可慈善捐款 }'y=JV>l  
approved charitable institution 认可慈善机构 V5MLzW\8  
approved currency 核准货币;认可货币 Gd:TM]rJ  
approved estimates 核准预算 I,*zZNv Ri  
approved estimates of expenditure 核准开支预算 LovVJ^TD0i  
approved overseas insurer 核准海外保险人 zJH#J=O  
approved overseas trust company 核准海外信托公司 Y-Zw'  
approved pooled investment fund 核准汇集投资基金 GI~JIXHTQ  
approved provident fund scheme 认可公积金计划 <Be:fnPX7  
approved provision 核准拨款 X#bK.WN$  
approved redeemable share 核准可赎回股份 vqC!Ajm  
approved regional stock 认可地区性证券 Y;X_E7U  
approved retirement scheme 认可退休金计划 |4J ;s7us  
approved subordinated loan 核准附属贷款 )O xsasn)M  
arbitrage 套戥;套汇;套利 M x/G^yO9  
arbitrageur 套戥者;套汇者  T\(w}  
arbitrary amount 临时款项 jvI!BZ  
arrangement 措施;安排;协定 qHZ!~Kq,"'  
arrears 欠款 MY8[)<q"  
arrears of pay 欠付薪酬 LFzL{rny!U  
arrears of revenue 逾期未收税款;逾期未收的帐项 %j.B/U$  
articles of association 组织章程;组织细则;组织章程细则 A5UZUU^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |6cz r  
ascertainment of profit 确定利润 1BA/$8G  
"Asia Clear" “亚洲结算系统” X]Aobtz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u<VR;p:y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F9Hxqa#1T  
Asian Development Fund [ADF] 亚洲发展基金 6.!aJJLN  
Asian dollar bond 亚洲美元债券 p;y\%i_  
Asian dollar market 亚洲美元市场 #~_ZG% u  
Asian dollar rate 亚洲美元利率 }T)0:DF1,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c Y C@@?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o*fNY  
asked price 沽盘;喊价;索价;卖方报价 *%3%Zj,{  
assessable income 应评税入息 #j+0jFu  
assessable loss 应评税亏损 {Rm N1'%  
assessable profit 应评税利润 #nD]G#>e  
assessable value 应评税值 S'h{["P~ 0  
assessed profit 估定利润 j3Sz+kOf,  
assessed value 经评估价值 6UK}?+r~  
assessment 评税;评定;估价;评税单 6h5,XcO4  
assessment number 评税编号;估价编号 Rk8oshS+2  
assessment of additional tax 补加税评税 nlq"OzcH04  
assessment of performance 业绩评估;实绩评价 1ti9FQ  
Assessor 评税主任 R5,ISD +s  
asset price bubbles 资产价格泡沫 nNEIwlj;  
asset-backed securities 具资产保证的证券 "PK`Ca@`v  
assets accretion 资产增值 'yw7|i2  
assets and liabilities 资产与负债 zrazbHI  
assets betterment statement 资产递增表;资产改进表 1.U9EuI  
assets lending 实物放款;有抵押贷款 dsUt[z1w5  
assets of the company passing on the death 死者去世时转移的公司资产 Edp%z"J;C  
assets pledged as security for liabilities 用作负债抵押的资产 a(s% 3"*Q  
assets portfolio 资产投资组合 a,YU)v^  
assets price 资产价格 <5xlP:Cx  
assets quality 资产质素 @hG]Gs[,o  
assets realization 资产变现 t0"2Si  
assets refinancing arrangement 资产再集资安排 -s!cZ3  
assets securitization 资产证券化 0sR+@\  
assets situated outside Hong Kong 在香港以外地方的资产 <y!(X"n`  
assets stripping 削减资产;拆卖资产 H6vO}pq) r  
assets value 资产值 Rnd.<jz+Y  
assignee 承让人 Cu`uP[# ch  
assignment 转让;转让书;转让契 S_|VlI  
assignment of interest 权益转让 /hC'-6:]^  
assignment of letters patent and trade mark 专利证书及商标转让 .!^}sp,E  
assignment of property 物业转让;物业转让书 EqjaD/6Y`  
assignment right 转让权 <0M 2qt8  
assignor 转让人 AnD#k ]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 BM+>.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @krh<T6|  
associate member 附属会员 7A6:*  
associated body corporate 相联法人团体 upc-Qvk  
associated company 相联公司;联属公司 RX cfd-us  
associated corporation 相联法团 ebTwU]Nb  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J^xIfV~ zt  
公认会计师公会〔英国〕 vk K8D#K  
Association of Futures Exchange Brokers 香港期货经纪协会 /f Ui2[y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ce.*yO<-  
association of underwriters 承保人组织 0/~20KD{s  
assumption of control 接管 8n~ o="  
assurance 担保;保险;转易;转易书 loByT p ^  
assurance of interest 权益的转易 kWm[Lt  
at 19XX price 按一九XX年价格计算 1!"iN~  
at a discount 按赔价计算;按贴水价格计算;打折扣 '6zk> rN  
at a premium 按溢价计算;按升水价格计算 U_oei3QP  
at call 通知付款;按通知 )ipTm{  
at constant market price 按固定市价计算 _Y 8RP%  
at constant price 按固定价格计算 1_MaaA;ow"  
at cost 按成本计算 O@7={)6qc  
at current market price 按当时市价计算;按现时市价计算 m1{OaHxKh  
at current price 按当时价格计算;按现时价格计算 _fmOTz G  
at factor cost 按要素成本计算;按生产要素成本计算 b 8~7C4  
at money-of-the-day price 按付款当日价格计算 *If ]f0?%  
at or better 按指定或较佳价位〔买卖指令〕 1_RN*M +#  
at par 按面值计算;平价 } :9UI  
at sight 见票即付 3+tr_psH  
at the close 按收市盘 Y. 1dk  
at the opening 按开市盘 &br_opNi  
attestation 见证;见证条款 .~Y% AI  
at-the-money option 平价期权 Ks FkC=  
attorney 受权人;受托代表人 ,mm9X\ '  
attornment 新拥有人承认书 ,.-85isco  
attributable profit 可归属利润 c,FhI~>R  
attributable share value 可归属股份价值 jQRl-[n  
Auckland Stock Exchange 奥克兰证券交易所 OdHl)"#  
auction 拍卖 >X0c:p Pu  
auctioneer 拍卖商 yr, Oq~e  
audit 审计;核数 rwCjNky!  
Audit Commission 审计署 @$] CC1Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] GJ P\vsaQ  
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〕 $,DX^I%!  
audit review 帐目审查 <F#/wU^9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \r^*4P,,  
audited account 审计帐目;经审计的帐目 C Y K W4  
audited annual account 经审计的周年帐目 ppXt8G3% x  
audited balance sheet 经审计的资产负债表 g4CdzN~  
auditor 核数师;核数主任;审计师 M-+pYv#&P  
auditor's certificate 核数师证明书;审计师证明书 &XH{,fv$  
auditor's report 核数师报告;审计师报告 W y%'<f  
Aussie bond 澳元债券 u[yUUYe  
austerity budget 紧缩预算 vddh 2G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?~fuMy B  
Australia All Ordinaries Index 澳洲所有普通股票指数 J2P5<  
Australian Dollar [AUD] 澳元 Ii4lwZnz  
Australian Options Market 澳大利亚期权市场 N,Ys}qP  
Australian Securities Commission 澳洲证券事务监察委员会 WeqQw?-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a eo/4  
Australian Stock Exchange 澳大利亚证券交易所 "J(7fL$!  
Austrian Schilling [ATS] 奥地利先令 +5C*i@v  
authentication 认证;鉴证 (y;8izp9!  
authority to purchase 委托购买证;委购书 '.&z y#  
authorization 认可;核准;授权;授权书 ~.'NG? %7P  
authorization by direction 指示授权 is,r:  
authorization by instruction 指令授权 yg-uL48q  
authorization by warrant 令状授权 {2,OK=XM|  
authorization of unit trust 单位信托的认可 KN"V(<!)~  
authorized agent 指定代理人 cr_Q,*  
authorized capital 法定资本 !`-/E']/  
authorized clerk 出市员 }\oy?_8~  
authorized dealer 认可交易商 !ENb \'>J>  
authorized financial institution 认可财务机构 R0v5mD$:G  
authorized fund 认可基金 _Xn[G>1  
authorized fund house 获授权的基金公司;认可基金公司 38hAg uZX  
authorized institution 认可机构 8}0O @ wq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y=#g_(4*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2Hp#~cE+.  
authorized insurer 获授权保险人;获认可承保人 /o19/Pvwm  
authorized investment 特准投资项目 C$1}c[  
authorized person 获授权人 @pKQ}?  
authorized representative 获授权代表 v!pT!(h4  
authorized share capital 法定股本 9rn[46s`  
automated quotation system 自动报价系统 [foZO&+!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W&U Nk,  
自动交易系统〔香港期货交易所有限公司〕 p6yC1\U!o  
automatic adjustment mechanism 自动调整机制 wER>a (  
automatic adjustment system 自动调整系统 #.(6.Li  
Automatic Clearing House 自动票据交换所 `.FvuwP  
automatic exchange rates accumulation system 自动化汇率累集系统 _:,:U[@Vz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'j)xryw  
automatic teller machine [ATM] 自动柜员机  wv2  
autopay 自动转帐 eoS8e$}  
available assets 可用资产 ^+JpI*,  
available fiscal reserve 现存财政储备 <.0-K_  
available profit 可用利润 24)3^1P\V  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ['MG/FKuv  
average 平均;平均数;海损 T #&9|  
average basic salary 平均基本薪金 n+M:0{Y|  
average consumer expenditure 平均消费开支;一般消费开支 m"~^-mJ-  
average cost 平均成本 >5&'_  
average cost of land production 增辟土地平均成本 !79^M  
average daily turnover 平均每日成交额 @N,EoSb :  
average daily wage rate 平均每日工资率 gp:,DC?(  
average expenditure pattern 平均开支模式 SSKn7`  
average growth rate 平均增长率 F#X&Tb{  
average net fixed assets 固定资产平均净值 {q%wr*  
average of relatives 相对价格平均数 z O  
average price 平均价格 'b#`8k~>  
average propensity to consume 平均消费倾向;一般消费倾向 0Ii* "?s  
average propensity to save 平均储蓄倾向;一般储蓄倾向 YK/?~p9:  
average rate 平均率 OAMsqeWYA  
average revenue 平均收入;平均收益 i2SR.{&  
average stock 平均库存;平均存货 C`z[25o  
average yearly rent 平均年租 /vi>@a  
avoidance of double taxation 避免双重课税 l+'@y (}Q  
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 n}MW# :eJe  
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