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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: ~ MZEAY9  
A share A股;甲类股份 wBa IN]Y,  
abatement of tax 减税;减扣免税额 QGkMT +A  
ABN AMRO Bank N.V. 荷兰银行 65g"$:0  
above-the-line expenditure 线上项目支出;经常预算支出 7#G8qh<  
above-the-line receipt 线上项目收入;经常预算收入 8 mFy9{M  
ABSA Asia Limited 南非联合亚洲有限公司 a%igc^GS2  
absolute change 绝对数值变更 VAL]\@Q}  
absolute expenditure 实际开支 Oh]RIWL  
absolute guideline figure 绝对准则数字 W_\~CntyZ  
absolute interest 绝对权益 M7x*LiKc2  
absolute order of discharge 绝对破产解除令 tUXly|k  
absolute profit margin 绝对利润幅度 Q.zE}ZS  
absolute value 实值;绝对值 \(g/::|  
absolutely vested interest 绝对既得权益 +jifbf-  
absorbed cost 已吸收成本;已分摊成本 f*HEw  
absorption 吸收;分摊;合并 WA1h|:Z  
absorption rate 吸收率;摊配率;分摊率 w15Qqh lK  
ACB Finance Limited 亚洲商业财务有限公司 UifuRmn  
acceptable form of reciprocity 合理的互惠条件 $sa5aUg }  
acceptable rate 适当利率;适当汇率 R{R'byre  
acceptance agreement 承兑协议 piPx8jT`F  
acceptance for honour 参加承兑 }s>.Fh  
acceptor 承兑人;接受人;受票人 Fr{}~fRW<  
acceptor for honour 参加承兑人 7{fOo%(7  
accident insurance 意外保险 POl_chq  
Accident Insurance Association of Hong Kong 香港意外保险公会 g)/#gyT4Y  
accident insurance scheme 意外保险计划 AJWV#J%nB  
accident year basis 意外年度基准 QY}1i .f  
accommodation 通融;贷款 :u4q.^&!e  
accommodation bill 通融票据;空头票据 a"Q>K7K  
accommodation party 汇票代发人 Kx<T;iJ}  
account balance 帐户余额;帐户结余 <GRplkf`  
account book 帐簿 rV[/G#V>{  
account collected in advance 预收款项 iFBH;O_~  
account current book 往来帐簿 /'<Qk'   
account of after-acquired property 事后取得的财产报告 S9@2-Oc  
account of defaulter 拖欠帐目 qbZY[Q+F  
account payable 应付帐款 :3h'Hr  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 = 3("gScUj  
account receivable 应收帐款 3{"MN=  
account receivable report 应收帐款报表 |Js?@  
account statement 结单;帐单;会计财务报表 3`%U)gCT5  
account title 帐户名称;会计科目 wLW[Vur[  
accountant's report 会计师报告 h F4gz*Q  
Accountant's Report Rules 会计师报告规则 }(-2a*Z;Y  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Hi5}s  
Accounting Arrangements 《会计安排》 j7u\.xu9  
accounting basis 会计基础 @Y| %  
accounting by Official Receiver 破产管理署署长呈交的帐目 }g]O_fN7~  
Accounting Circular 《会计通告》 jYJRG<*e  
accounting class 会计类别 %!HBPLk  
accounting date 记帐日期;会计结算日期 PYPDK*Ie  
accounting for money 款项核算 n `Ry!  
Accounting Officer 会计主任 /GUbc   
accounting period 会计报告期;会计期 Sn~h[s_(  
accounting policy 会计政策;会计方针 gT8%?U:  
accounting practice 会计惯例 yD\[`!sWk  
accounting principle 会计准则 3g''j7  
accounting record 会计记录 s>+,u7EV  
accounting report 会计报告 S(MVL!Lm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 blHJhB&8  
Accounting Society of China 中国会计学会 }+3v5Nz;  
accounting statement 会计报表 U|!L{+F  
accounting system 会计制度;会计系统 ,{rm<M.)  
accounting transaction 会计事项;帐务交易 pjaDtNb  
accounting treatment 会计处理 530Z>q  
accounting year 会计年度 KB6'sj  
accretion 增值;添加 U) B^R  
accrual 应计项目;应累算数目 a-(OAzQ_  
accrual basis 应计制;权责发生制 G zw $M  
accrual basis accounting 应计制会计;权责发生制会计 8O='Q-& 8  
accrue 应累算;应计 z:a%kZQ!0  
accrued benefit 应累算利益 gxf{/EjH  
accrued charges 应计费用 ;wF 0s  
accrued cumulative preference share dividend 应累算的累积优先股股息 i{.%4tA4  
accrued expenses 应累算费用 n$z+g>~N  
accrued interest payable 应付利息;应计未付利息 yWkg4  
accrued interest receivable 应收利息;应计未收利息 6OOdVS3\J  
accrued right 累算权益 c^a D r  
accruing profit 应累算的利润 kH9P(`;Vq  
accumulated fiscal reserve 累积财政储备 O>)Fl42IeD  
accumulated profit 累积利润;滚存溢利 "T+oXK\B  
accumulated reserve 累积储备 AFN"#M  
accumulation of surplus income 累积收益盈余 BGO!c[-  
acquired assets 既得资产 t=B>t S.hO  
acquisition 收购;购置;取得 LH_rc  
acquisition cost 购置成本 \n}@}E L  
acquisition expenses 购置费用 {6,  l#z  
acquisition of 100% interest 收购全部股权 gLGu#6YVu  
acquisition of control 取得控制权 ~[H+,+XLY+  
acquisition of fixed assets 购置固定资产 8a}et8df:  
acquisition of shell “买壳” dd&n>A3O=  
acquisition price 收购价 KDQqN]rg  
act of God 天灾 b IZuZF>*  
acting partner 执事合伙人 'L1=:g.\i  
active market 买卖活跃的市场;交投畅旺的市场;旺市 R_ |Sg  
active partner 积极参与的合伙人 YrRD3P.P  
active trading 交投活跃 v0|[w2Q2  
actual circulation 实际流通 % bpVK~z  
actual cost 实际成本  +?I 1Og  
actual expenditure 实际开支;实际支出 Hvj1R.I/  
actual income 实际入息;实际收入;实际收益 Q3OGU}F  
actual market 现货市场 zVL"$ )  
actual price 现货价;实际价格 6~#$bp^-  
actual profit 实际利润 %; 0l1X  
actual quotation 实盘;实际价位;实际报价 yCt,-mz!z  
actual year basis 按实际年度计算 -hjGPu  
actuals 实货 W:z?w2{VI(  
actuarial investigation 精算调查 f5p:o}U*  
actuarial principle 精算原则 6&Al9+$  
actuarial report 精算师报告 V < ;vy&&  
Actuarial Society of Hong Kong 香港精算学会 PRo;NE  
actuarial valuation 精算师估值 h0v4!`PQ-  
actuary 精算师 U! xOJ  
ad referendum agreement 暂定协议;有待覆核的协定 <R%]9#re  
ad valorem duty 从价税;按值征税 s'Op|`&X  
ad valorem duty system 从价税制 I<v:x Tor  
ad valorem fee 从价费 V/; / &  
ad valorem tariff 从价关税 T+9#&  
additional allowance 额外免税额 D%k`udz<  
additional amount for unexpired risk 未过期风险的额外款额 gOnVN6  
additional assessable profit 补加应评税利润 H7=[sL^  
additional assessment 补加评税 4Z"JC9As  
additional commitment 额外承担 J#L"kz  
additional commitment vote 额外承担拨款 EoOB0zo}Y+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 afJ`1l  
additional dependent parent allowance 供养父母额外免税额 nWd]P\a'V  
additional provision 额外拨款 Z[&7NJo(  
additional stamp duty 附加印花税 hrt ]Qn&  
additional tax 补加税罚款;补加税款 D-GIrw{>5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sp VE'"^  
adjudged bankrupt 被裁定破产 :^Ouv1!e1  
adjudicated bankrupt 裁定破产人 68pB*(i  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 pjI< cQ&  
adjudication of bankruptcy 裁定破产;宣告破产 \@ j YY~  
adjudication of insolvency 裁定无力偿还债务 ^/k`URQ  
adjusted actual 经调整的实数;调整后的实数 uBPxMwohR  
adjusted current assets 经调整的流动资产;调整后的流动资产 acXB vs  
adjusted figure 经调整的数字;调整后的数额 k8~/lE.Wy  
adjusted liabilities 经调整的负债;调整后的负债 -5_[m@Vr  
adjusted loss 经调整的亏损;调整后的亏损 VXpbmg!{S  
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 :mpR}.^hv  
adjusted profit 经调整的利润;调整后的利润 ELlTR/NW  
adjusted surplus 经调整的盈余额;调整后的盈余额 AZi|85rN  
adjusted value 经调整的价值;调整后的价值 i5QG_^X&  
adjustment 调整;修订;理算〔保险〕 T<\!7 RnLc  
adjustment centre 调剂中心 s?j` _ B  
adjustment lag 调整过程的时间差距;调整时差 C6-71 `C0  
adjustment mechanism 调整机制 z 5T_  
adjustment of loss 亏损调整 x-Cy,d:YX  
adjustment process 调整过程;调整程序 l_Ffbs_6t  
adjustment range 调整幅度 f"8!uE*;  
administered exchange rate 受管制汇率 JDIQpO"Qji  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BV9%|  
administration expenses 行政费用 AhjUFz  
administration fee 手续费;行政费 b.<>CG'  
administration in bankruptcy 破产管理 ns{BU->f  
administration order 遗产管理令 ;T6x$e  
administrator 管理人;遗产管理人 j#`d%eQ~J  
administrator of the estate 遗产管理人 @L)=epC  
admission of debt 债项承认书 e>:bV7h j~  
admission of proof 接纳债权证明 c2,1d`  
advance 放贷款项;垫付款项;预支款项;预付款项 ^YpA@`n  
advance account 暂支帐目;预付款帐户 bg8<}~zg  
advance compensation 预付补偿金 `?X=@  
advance from shareholder 股东垫款 )AX0x1I|E  
advance pending reimbursement 预支以待日后付还 PhS`,I^Z  
advanced economy 先进经济体系 eTV%+  
advancement 预付;预付财产 Mk*&CNo3  
advances warrant 垫款令 Zv`j+b  
advancing 贷出 +&w=*IAKZ  
adverse balance 逆差 jf_0IE  
adverse exchange 逆汇 e2SU)Tr%b  
advertisement addressed to shareholders 在报章刊登的致股东通告 |+^-b}0  
advice for collection 托收通知书 fCA/   
advice of drawing 提款通知书;汇票通知书 *=-o0c  
advice of payment 付款通知 gD[Fkq$]  
Advisory Committee [Securities and Futures Commission] OYWW<N+R2  
谘询委员会〔证券及期货事务监察委员会〕 _Gpq=(q)  
Advisory Committee on Diversification 经济多元化谘询委员会 4|&7j7<u  
affidavit 誓章;遗产申报誓章 \Lz2"JI  
affidavit of no receipt 述明无收款的誓章 q*<Fy4j  
affiliate 联号;联营公司;附属公司 >UP{= `  
affiliated company 附属公司;联号;联营公司 j:yQP# U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rt7Ma2tK  
affordability 负担能力 2 us-s  
African Development Bank [AfDB] 非洲开发银行 &*I\~;1  
after-acquired property 事后取得的财产 suh@  
after-hours dealing 市后交易 n.[0#Ur&}  
after-tax profit 税后盈利;税后利润;税后溢利 {L!w/IeX  
agency agreement 代理协议 j4au Zl]NF  
agency expenses 代理机构的开支 @aG1PG{  
agency fee 代理费 g[rxK n\Z  
Agency Law 《代理法》 'wo[iNy[  
agent 代理人;承销人 b9ON[qOMN  
agent of company 公司代理人 {\OIowa  
agent's fee 代理人费;经纪费 @$5GxIw<l  
aggregate 总计;总数;总体数字 e$k ]z HlQ  
aggregate amount 总款额;总额 >bf29tr  
aggregate assets and liabilities 总体资产与负债 0L34)W  
aggregate at constant price 按固定价格计算的总体数字 O};U3=^0f  
aggregate demand 总需求 T;eA<,H  
aggregate gross position 总持仓量 9I a4PPEH1  
aggregate limit 总限额 ?G5JAG`  
aggregate of salaries tax 合计薪俸税 |P_\l,f8`  
aggregate performance 总体表现;总体业绩 xZ51iD $  
aggregate supply 总体供应 :qV}v2  
aggregate surplus 总盈余 1_Um6vS#  
aggregate total 整体总额 TJ:B_F*bSk  
aggregate value 总值;合计价值 x*H4o{o0  
aggregated basis 合计基准 wAr (5nEbx  
aggregated net chargeable income 合计应课税入息实额 Lx-ofN\  
aggregation 合并计算;合计;总和 \#(cI  
aggregation of incomes of husband and wife 夫妇入息合并计算 Hev S}L  
aggregation of property 财产的总和 IT,TSs/Y  
agio 差价;贴水 73$^y)AvY  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 UFxQ-GV4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q16RPqfT  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 G>?hojvi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FhgO5@BO  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 x1m J&D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [)}F4Jsz%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ta>:iQ a  
agreement for a settlement 授产协议 DWB.dP *8  
agreement for assignment 转让协议 G<kslTPyq  
agreement for sale 售卖协议;买卖协议 r5b5`f4  
agreement for sale and purchase 买卖协议 JM5 w`=  
agreement for the payment of interest 支付利息协议 p @@TOS  
agreement for the repayment of money 还款协议 oYNP,8r^  
agreement of reinsurance 再保险协议 :t\pi. uWt  
Agricultural Bank of China 中国农业银行 #zC_;u$  
air passenger departure tax 飞机乘客离境税 6i/x"vl>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~X^L3=!vf  
airport tax 机场税 :)v4:&do  
alcohol duty 酒精税 V#?GDe}[  
alienation 让与;让渡;转让 r;`6ML[5Vx  
alimony 生活费;赡养费 ; d1\2H  
All Ordinaries Index [AOI] 所有普通股指数 D6,rb 9  
all risks 全险;综合险 7|6uY  
All Sales Record for Stock Market 《股票市场成交报告》 !>B|z=  
Allied Capital Resources Limited 新联财务有限公司 ,?GEL>F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  {g?$u  
allocation letter 拨款信件 _B` '1tNx  
allocation of fund 分配款项;预留款项   5;+OpB  
allocation of profit 利润分配;溢利分配 B\a-Q,Wf  
allocation warrant 拨款令 4,m aA  
allotment 分配;配股 <4z |"(  
allotment notice 股份配售通知;配股通知 B$aA=+<S  
allotment of shares 股份分配 :E/]Bjq$;  
allowable 可获宽免;免税的 etdI:N*x  
allowable business loss 可扣除的营业亏损 $m`?x5rL8  
allowable expenses 可扣税的支出 O/^7TBTn<r  
allowance 免税额;津贴;备抵;准备金 "d'D:>z]%  
allowance for debts 债项的免税额 u8pJjn;  
allowance for depreciation by wear and tear 耗损折旧免税额 *<n]"-  
allowance for funeral expenses 殡殓费的免税额 :ND5po#(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *TY?*H  
allowance for repairs and outgoings 修葺及支出方面的免税额 ANEW^\  
allowance to debtor 给债务人的津贴 zhH-lMNj-  
alteration of capital 资本更改 ?yfk d:WD  
alternate trustee 候补受托人 DfP4 `  
amalgamation 合并 <rc?EV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OD !b*Iy|  
ambit of charges 征税范围;收费范围 EnXNTat})  
amended valuation 经修订的估值 !T/ ^zc;G  
American Commodities Exchange 美国商品交易所 {-IH?!&v  
American Express Bank Limited 美国运通银行 5BCHW X*y  
American Stock Exchange 美国证券交易所 Hc1S:RW  
amortization 摊销 :T(3!}4  
amount due from banks 存放银行同业的款项 H8+7rM  
amount due from banks abroad 存放海外银行同业的款项 /t`s.!k  
amount due from holding companies 控股公司欠款 dieGLA<5_X  
amount due from local banks 存放本港银行同业的款项 :R+}[|FV  
amount due to banks 银行同业的存款 Uk=jQfA*J  
amount due to banks abroad 海外银行同业的存款 b: UTq 7^  
amount due to holding companies 控股公司存款 o 5dPE{f  
amount due to local banks 本港银行同业的存款 k3::5&  
amount due to outport banks 外埠银行同业的存款 qc_c&  
amount for note issue 发行纸币的款额 62~8>71;'  
amount of bond 担保契据的款额 W'x/Kg,w-  
amount of consideration 代价款额 6p%;:mDB  
amount of contribution 供款数额 p`lv$ @q'  
amount of indebtedness 负债款额 uh'{+E;=  
amount of principal of the loan 贷款本金额 ]NS{q85  
amount of rates chargeable 应征差饷数额 !E<y:$eH:  
amount of share capital 股本额 wP.b2X_V  
amount of sums assured 承保款额 }p 0 \  
amount of variation 变动幅度 HV@ C@wmg  
amount of vote 拨款数额 Su99A.w  
amount payable 应付款额 coq7La[  
amount receivable 应收款额 n}cjVH5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 | T<t19  
analysis 分析 '{+5+ J  
ancillary risk 附属风险 (LzVWz m  
annual account 周年帐目;周年帐目报表;年度决算;年结 4{JoeIRyz  
annual accounting date 年结日期 :/ ,h)h)|  
annual allowance 每年免税额;年积金;年度津贴;年津 ehB (?  
annual balance 年度余额 >ENZ['F  
annual disposable income 每年可动用收入 XlP q>@4p  
annual estimates 周年预算 e ?FjN 9  
annual fee 年费 33dHTV  
annual general meeting 周年大会 wlk{V  
annual growth rate 年增率;每年增长率 ZYr6Wn  
annual long-term supplement 长期个案每年补助金 k^ B<t'  
annual pensionable emolument 可供计算退休金的年薪 D+G?:m R  
annual report 年报 $'# hCs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f& P'Kxj_  
annual return 周年报表;周年申报表;每年报税表格 0Z9>%\km_  
Annual Return Rules 《周年报表规则》 Vx$ ?)&  
annual review of consumer prices 每年消费物价回顾 <7-:flQz~  
annual roll-forward basis 逐年延展方式 X6I"&yct  
annual salary 年薪 "NR`{1f:O  
annual statement 年度报表;年度决算表 cKt=_4Lf  
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 7M;7jI/C  
annuitant 年金受益人 zvjp]yTx"  
annuity 年金 +?r,Nn  
annuity contract 年金合约 PhTMXv<cE  
annuity on human life 人寿年金 J?VMQTa/+  
antecedent debt 先前的债项 /U\k<\1~m  
ante-dated cheque 倒填日期支票 s`Z | A  
anticipated expenditure 预期开支 .!|\Y!]^r  
anticipated net profit 预期纯利 XS+2OutVo  
anticipated revenue 预期收入 E Dh$UB)  
anti-inflation measure 反通货膨胀措施 y&;ytNG&<  
anti-inflationary stance 反通货膨胀立场 _Q)rI%A2  
apparent deficit 表面赤字 (JV [7u -  
apparent financial solvency 表面偿债能力 LsB|}_j7  
apparent partner 表面合伙人 8$)xxV_zp  
application for personal assessment 个人入息课税申请书 ;7,>2VTm  
application of fund 资金应用 e$'|EE.=q+  
application to release as liquidator and to destruct the books of accounts and documents |6@s6]%X}  
申请免除清盘人职务及毁灭帐簿与文件 g i>`  
appointed actuary 委任精算师 h`Ld%iN\  
appointed auditor 委任核数师;委任审计师 gEr@L  
appointed trustee 委任的受托人 &c[.&L,w4  
appointer 委任人 k# -u!G  
apportioned pro rata 按比例分摊 ndW]S7  
apportionment 分配;分摊 _{$eOwB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r"HQ>Wn  
apportionment formula 分摊方程式 ZSWKVTi  
apportionment of estate duty 遗产税的分摊 pjG/`  
appraisal 估价;评估 'Lm\ r+$F  
appreciable growth 可观增长 W}^X;f  
appreciable impact 显着影响 zsM3 [2E*  
appreciable increase 可观增长 D@.+B`bA  
appreciation 增值;升值 ;W"=s79  
appreciation against other currencies 相对其他货币升值 z)AZ:^!O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LC8&},iu  
appreciation tax 增值税 \N3A2L)l  
appropriation 拨款;拨用;拨付 \PU7,*2  
appropriation account 拨款帐目 Q`= ,&;T>  
Appropriation Bill 拨款法案 K"fr4xHq  
appropriation-in-aid system 补助拨款办法 LT+QW  
approved assets 核准资产 =(]yl_  
approved basket stock 认可一篮子证券 3` ,u^ w  
approved budget 核准预算 AN)exU ?  
approved charitable donation 认可慈善捐款 Bh<DqN  
approved charitable institution 认可慈善机构 LR`]C]  
approved currency 核准货币;认可货币 pAdx 6  
approved estimates 核准预算 Twq/Y07M  
approved estimates of expenditure 核准开支预算 -!Ov{GHr0  
approved overseas insurer 核准海外保险人 /O`<?aP%  
approved overseas trust company 核准海外信托公司 Mg pjC`  
approved pooled investment fund 核准汇集投资基金 $c^,TAN  
approved provident fund scheme 认可公积金计划 Cpg>5N~;L  
approved provision 核准拨款 `2 6t+Tb  
approved redeemable share 核准可赎回股份 J_-K"T|f  
approved regional stock 认可地区性证券 {KQ]"a 6  
approved retirement scheme 认可退休金计划 85e!)I_  
approved subordinated loan 核准附属贷款 {pJf ~  
arbitrage 套戥;套汇;套利 |f+`FOliP  
arbitrageur 套戥者;套汇者 /+ yIcE(&3  
arbitrary amount 临时款项 58]C``u@Y  
arrangement 措施;安排;协定 bf4QW JZD  
arrears 欠款 A!GQ4.~%  
arrears of pay 欠付薪酬 k[ZkVwx  
arrears of revenue 逾期未收税款;逾期未收的帐项 hiT&QJB` _  
articles of association 组织章程;组织细则;组织章程细则 a8w/#!^34  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "A9qC*6[  
ascertainment of profit 确定利润 S:= _o  
"Asia Clear" “亚洲结算系统” b=$(`y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UiE 1TD{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Bjc<d,]  
Asian Development Fund [ADF] 亚洲发展基金 Q0j4 c  
Asian dollar bond 亚洲美元债券 Crg@05Z  
Asian dollar market 亚洲美元市场 vRI0fDu  
Asian dollar rate 亚洲美元利率 !pJd^|4A]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?"@`SEdnU2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %3kS;AaA  
asked price 沽盘;喊价;索价;卖方报价 Y[~Dj@Q<  
assessable income 应评税入息 OyG#  
assessable loss 应评税亏损 |~]@hs~  
assessable profit 应评税利润 H*KZZTKd  
assessable value 应评税值 9]4W  
assessed profit 估定利润 :iEIo7B  
assessed value 经评估价值 P9yg  
assessment 评税;评定;估价;评税单 v$d^>+Y#  
assessment number 评税编号;估价编号 k1_" }B5  
assessment of additional tax 补加税评税 nBg  tK  
assessment of performance 业绩评估;实绩评价 wSPwa,)7s  
Assessor 评税主任 <FofRFaS  
asset price bubbles 资产价格泡沫  8 ?4/  
asset-backed securities 具资产保证的证券 :ceT8-PBRx  
assets accretion 资产增值 P9f,zM-  
assets and liabilities 资产与负债 o,yZ1"  
assets betterment statement 资产递增表;资产改进表 '7yVvd  
assets lending 实物放款;有抵押贷款 h8 !(WO!  
assets of the company passing on the death 死者去世时转移的公司资产 o |"iW" +  
assets pledged as security for liabilities 用作负债抵押的资产 CFW#+U#U  
assets portfolio 资产投资组合 q /eod  
assets price 资产价格 d>gN3}tT  
assets quality 资产质素 XCyAt;neon  
assets realization 资产变现 aB^`3J  
assets refinancing arrangement 资产再集资安排 bH`r=@.:cu  
assets securitization 资产证券化 \J-}Dp\0b  
assets situated outside Hong Kong 在香港以外地方的资产 f7v|N)  
assets stripping 削减资产;拆卖资产 q Oyo+hu  
assets value 资产值 }!^`%\ %\  
assignee 承让人 t2_pwd*B  
assignment 转让;转让书;转让契 )u>/:  
assignment of interest 权益转让 I~T~!^}U  
assignment of letters patent and trade mark 专利证书及商标转让 K06x7W  
assignment of property 物业转让;物业转让书 #McX  
assignment right 转让权 W{X5~w(  
assignor 转让人 Sej(jJX1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &'"dYZj{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vT;~\,M  
associate member 附属会员 FB }8  
associated body corporate 相联法人团体 hwi$:[  
associated company 相联公司;联属公司 %'&_Po\  
associated corporation 相联法团 >p>B-m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |wkUnn4UB8  
公认会计师公会〔英国〕 il~A(`+YO  
Association of Futures Exchange Brokers 香港期货经纪协会 ppR; v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3Bbd2[<W  
association of underwriters 承保人组织 k.?@qCs[  
assumption of control 接管 WVdF/H  
assurance 担保;保险;转易;转易书 TQ69O +  
assurance of interest 权益的转易 .q5WK#^  
at 19XX price 按一九XX年价格计算 !~-@p?kW/  
at a discount 按赔价计算;按贴水价格计算;打折扣 :$^cY>o  
at a premium 按溢价计算;按升水价格计算 R=<uf:ca  
at call 通知付款;按通知 _qjkiKm?1F  
at constant market price 按固定市价计算 1+9}Xnxb  
at constant price 按固定价格计算 wj-z;YCV  
at cost 按成本计算 Q+zy\T  
at current market price 按当时市价计算;按现时市价计算 u$ a7  
at current price 按当时价格计算;按现时价格计算 _.+2sm   
at factor cost 按要素成本计算;按生产要素成本计算 jPmp=qg"q  
at money-of-the-day price 按付款当日价格计算 }]+k  
at or better 按指定或较佳价位〔买卖指令〕 sG:tyvln  
at par 按面值计算;平价 +OfHa\Nz  
at sight 见票即付 arb'.:[z^  
at the close 按收市盘 Qt"i  
at the opening 按开市盘 {"hyr/SKd  
attestation 见证;见证条款 {LqahO*  
at-the-money option 平价期权 P*3PDa@  
attorney 受权人;受托代表人 #iAw/a0&  
attornment 新拥有人承认书 4rH:`494  
attributable profit 可归属利润 !H4C5wDu  
attributable share value 可归属股份价值 hZ UnNQ  
Auckland Stock Exchange 奥克兰证券交易所 (x1 #_~  
auction 拍卖 ?xYoCn}Z  
auctioneer 拍卖商 "q3W& @  
audit 审计;核数 04@?Jb1*  
Audit Commission 审计署 `c/mmS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4nU+Wj?T  
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〕 a"whg~  
audit review 帐目审查 llRQxk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -b'a-?  
audited account 审计帐目;经审计的帐目 P>qDQ1  
audited annual account 经审计的周年帐目 9 M!U@>  
audited balance sheet 经审计的资产负债表 Hi#f Qji  
auditor 核数师;核数主任;审计师 \) vI-  
auditor's certificate 核数师证明书;审计师证明书 2M*84oh8P  
auditor's report 核数师报告;审计师报告 9y`Vg  
Aussie bond 澳元债券 vl:V?-sY  
austerity budget 紧缩预算 ;Ff5ooL{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 z1m$8-4  
Australia All Ordinaries Index 澳洲所有普通股票指数 nx|b9W<  
Australian Dollar [AUD] 澳元 1LonYAHF  
Australian Options Market 澳大利亚期权市场 M:cW/&ZJ  
Australian Securities Commission 澳洲证券事务监察委员会 f]DO2 r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UCI !>G  
Australian Stock Exchange 澳大利亚证券交易所 ["SD'  
Austrian Schilling [ATS] 奥地利先令 %617f=(E?!  
authentication 认证;鉴证 Ztj~Q9mu  
authority to purchase 委托购买证;委购书 Rd>PE=u  
authorization 认可;核准;授权;授权书 :WAFBK/x  
authorization by direction 指示授权 < SvjvV  
authorization by instruction 指令授权 )=6o  ,  
authorization by warrant 令状授权 #({ 9M  
authorization of unit trust 单位信托的认可 Gu5%Pou  
authorized agent 指定代理人 95b65f  
authorized capital 法定资本 SZL('x,"^  
authorized clerk 出市员 ]hjA,p@Q  
authorized dealer 认可交易商 u>h|A(<  
authorized financial institution 认可财务机构 AlhPT (  
authorized fund 认可基金 ~WX40z  
authorized fund house 获授权的基金公司;认可基金公司 2pV@CT  
authorized institution 认可机构 ]2@g 5H}M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3p#BEH<re  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $\vTiS'  
authorized insurer 获授权保险人;获认可承保人 ^eY% T5K   
authorized investment 特准投资项目 ;/)u/[KAv  
authorized person 获授权人 7MhN>a;A\  
authorized representative 获授权代表 @;g|styh^  
authorized share capital 法定股本 3FhkK/@  
automated quotation system 自动报价系统 0mYKzJi  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jR@J1IR<  
自动交易系统〔香港期货交易所有限公司〕 iYBp"+#2  
automatic adjustment mechanism 自动调整机制 }4wIfI83K,  
automatic adjustment system 自动调整系统 :Mzkm^7B  
Automatic Clearing House 自动票据交换所 LL7un_EC  
automatic exchange rates accumulation system 自动化汇率累集系统 1^^9'/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #S*cFnd  
automatic teller machine [ATM] 自动柜员机 KdU&q+C^  
autopay 自动转帐 @zAav>  
available assets 可用资产 Ub%1OQ  
available fiscal reserve 现存财政储备 J>%uak<  
available profit 可用利润 )R5=GHmL  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 {>8u/  
average 平均;平均数;海损 L__J(6,V2  
average basic salary 平均基本薪金 vu=`s|R  
average consumer expenditure 平均消费开支;一般消费开支 .jvRUD8A7  
average cost 平均成本 m5\/7 VC  
average cost of land production 增辟土地平均成本 :+$/B N:iO  
average daily turnover 平均每日成交额 EViQB.3w\  
average daily wage rate 平均每日工资率 >cRE$d?  
average expenditure pattern 平均开支模式 /Lt Lu  
average growth rate 平均增长率 1 -:{&!  
average net fixed assets 固定资产平均净值 'c&S%Ra[3G  
average of relatives 相对价格平均数 p!RyxB1.|  
average price 平均价格 $hE,BeQ  
average propensity to consume 平均消费倾向;一般消费倾向 4}MZB*);0  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2%gLq  
average rate 平均率  <6[P5>  
average revenue 平均收入;平均收益 ?0VETa ~m  
average stock 平均库存;平均存货 _1U7@v:<@  
average yearly rent 平均年租 ebmU~6v k  
avoidance of double taxation 避免双重课税 E !}~j  
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 FNB4YZ6  
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