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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: /}Jj  
A share A股;甲类股份 PH"n{lW.T  
abatement of tax 减税;减扣免税额 x77l~=P+!  
ABN AMRO Bank N.V. 荷兰银行 fP.F`V_Y  
above-the-line expenditure 线上项目支出;经常预算支出 XGP6L0j  
above-the-line receipt 线上项目收入;经常预算收入 'cY` w  
ABSA Asia Limited 南非联合亚洲有限公司 Y3Vlp/"rB"  
absolute change 绝对数值变更 $)3%U?AP  
absolute expenditure 实际开支 2M# r]  
absolute guideline figure 绝对准则数字 3nZo{p:E  
absolute interest 绝对权益 :Ad &$e g+  
absolute order of discharge 绝对破产解除令 t#q<n:WeYU  
absolute profit margin 绝对利润幅度 sR/b$j>i3  
absolute value 实值;绝对值 O'Js}  
absolutely vested interest 绝对既得权益 W6On9 3sa  
absorbed cost 已吸收成本;已分摊成本 O_Oj|'bBC  
absorption 吸收;分摊;合并 Cvn#=6V3  
absorption rate 吸收率;摊配率;分摊率 ()~pY!)1/  
ACB Finance Limited 亚洲商业财务有限公司 7 S?4XyU/o  
acceptable form of reciprocity 合理的互惠条件 \[Z?&  
acceptable rate 适当利率;适当汇率 .e_cgad :  
acceptance agreement 承兑协议 ^]{R.(#z  
acceptance for honour 参加承兑 ByCnD  
acceptor 承兑人;接受人;受票人 J_s>N  
acceptor for honour 参加承兑人 v|U(+O  
accident insurance 意外保险 ZDbc  
Accident Insurance Association of Hong Kong 香港意外保险公会 rn<PR*  
accident insurance scheme 意外保险计划 #1>X58I^  
accident year basis 意外年度基准 @)Ofi j  
accommodation 通融;贷款 jBegh9KHq  
accommodation bill 通融票据;空头票据 fk_o@ G!0  
accommodation party 汇票代发人 _i/t?7  
account balance 帐户余额;帐户结余 6/rFHY2q  
account book 帐簿 Iu$K i  
account collected in advance 预收款项 ) /z@vY  
account current book 往来帐簿 G "73=8d  
account of after-acquired property 事后取得的财产报告 ~%YBI9$+  
account of defaulter 拖欠帐目 *zr(Zv  
account payable 应付帐款 r$2P;Cxj  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 AhZ8 0!  
account receivable 应收帐款 N!g9*Z  
account receivable report 应收帐款报表 tKpmm`2  
account statement 结单;帐单;会计财务报表 9<KAXr#  
account title 帐户名称;会计科目 lbpq_=  
accountant's report 会计师报告 V0)fZS@tf  
Accountant's Report Rules 会计师报告规则 $m42:amM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \Ym5<];E  
Accounting Arrangements 《会计安排》 x g0iN'e'K  
accounting basis 会计基础 ,_Z+8  
accounting by Official Receiver 破产管理署署长呈交的帐目 j ?MAED  
Accounting Circular 《会计通告》 By%=W5  
accounting class 会计类别 3-&QRR#p  
accounting date 记帐日期;会计结算日期 [7[0^ad  
accounting for money 款项核算 LqA@&H  
Accounting Officer 会计主任 eut-U/3:#  
accounting period 会计报告期;会计期 l5"OIq  
accounting policy 会计政策;会计方针 V O3x~E  
accounting practice 会计惯例 8QM(?A  
accounting principle 会计准则 D:erBMKv,  
accounting record 会计记录 u,&^&0K,  
accounting report 会计报告 v8y1b%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L21VS ,#I  
Accounting Society of China 中国会计学会 9=UkV\m)  
accounting statement 会计报表 b j'Xg  
accounting system 会计制度;会计系统 >uSy  
accounting transaction 会计事项;帐务交易 ';<0/U  
accounting treatment 会计处理 ~$~5qwl  
accounting year 会计年度 p\<u6v ~J  
accretion 增值;添加 %"P,1&\^  
accrual 应计项目;应累算数目 Dc_yM  
accrual basis 应计制;权责发生制 @;'o2   
accrual basis accounting 应计制会计;权责发生制会计 C+TI]{t  
accrue 应累算;应计 P'`r  
accrued benefit 应累算利益 )a-Du$kd  
accrued charges 应计费用 "sG=wjcw^  
accrued cumulative preference share dividend 应累算的累积优先股股息 E@ESl0a;  
accrued expenses 应累算费用 .FLy;_f+  
accrued interest payable 应付利息;应计未付利息 (;q;E\Ej q  
accrued interest receivable 应收利息;应计未收利息 Sv +IS  
accrued right 累算权益 6q{HU]N+  
accruing profit 应累算的利润 6Udov pl  
accumulated fiscal reserve 累积财政储备 2o'Wy  
accumulated profit 累积利润;滚存溢利 oZAB_A)[-  
accumulated reserve 累积储备 <TP=oq?I/  
accumulation of surplus income 累积收益盈余 l6d$V 9A  
acquired assets 既得资产 IP(Vr7-v  
acquisition 收购;购置;取得 L|,!?cSAT  
acquisition cost 购置成本 ;UfCj5`Q)4  
acquisition expenses 购置费用 ypy68_xyW  
acquisition of 100% interest 收购全部股权 PS[+~>%  
acquisition of control 取得控制权 mFi&YpH u3  
acquisition of fixed assets 购置固定资产 S;)w.  
acquisition of shell “买壳” 6Aku1h  
acquisition price 收购价 -q*i_r:,  
act of God 天灾 } q$ WvY/  
acting partner 执事合伙人 =F@W gn,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 LbkF   
active partner 积极参与的合伙人 GSRVe/ [  
active trading 交投活跃 !7kG!)40  
actual circulation 实际流通 O)jWZOVp >  
actual cost 实际成本 ,]d,-)KX8  
actual expenditure 实际开支;实际支出 f` ;j:O  
actual income 实际入息;实际收入;实际收益 3d e_V|%  
actual market 现货市场 >M`CVUf  
actual price 现货价;实际价格 bdc&1I$  
actual profit 实际利润 ;LMJd@  
actual quotation 实盘;实际价位;实际报价 ihfiK|a  
actual year basis 按实际年度计算 W' s  
actuals 实货 lMBLIB]i  
actuarial investigation 精算调查 )/wk ( O+  
actuarial principle 精算原则 K2<9mDn&  
actuarial report 精算师报告 wbst8 *$  
Actuarial Society of Hong Kong 香港精算学会 h]TQn)X]  
actuarial valuation 精算师估值 [DF,^4g  
actuary 精算师 7D;cw\ |  
ad referendum agreement 暂定协议;有待覆核的协定 s mnS DS  
ad valorem duty 从价税;按值征税 oIduxbAp  
ad valorem duty system 从价税制 ,.7*Hpa  
ad valorem fee 从价费 OEkN(wF  
ad valorem tariff 从价关税 LS917ci-  
additional allowance 额外免税额 wf:OK[r9  
additional amount for unexpired risk 未过期风险的额外款额 ^Gqt+K%  
additional assessable profit 补加应评税利润 +>r/0b  
additional assessment 补加评税 c\Q7"!e  
additional commitment 额外承担 SF>c\eTtx  
additional commitment vote 额外承担拨款 c5u@pvSP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i~{Ufi  
additional dependent parent allowance 供养父母额外免税额 Ac<Phy-J  
additional provision 额外拨款 f>N!wgo[  
additional stamp duty 附加印花税 "*Tb" 'O  
additional tax 补加税罚款;补加税款 v uoQz\  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {\:{[{qF  
adjudged bankrupt 被裁定破产 6,0_)O}\b  
adjudicated bankrupt 裁定破产人 5Er2}KZJv,  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 L{8xlx`  
adjudication of bankruptcy 裁定破产;宣告破产 E6pMT^{K  
adjudication of insolvency 裁定无力偿还债务 CW,Wx:Y  
adjusted actual 经调整的实数;调整后的实数 DKBSFm{~Q  
adjusted current assets 经调整的流动资产;调整后的流动资产 <=>=.kmGt  
adjusted figure 经调整的数字;调整后的数额 s;6CExH  
adjusted liabilities 经调整的负债;调整后的负债 * /:x sI  
adjusted loss 经调整的亏损;调整后的亏损 l=v4Fa0^jF  
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 }Nf%n@  
adjusted profit 经调整的利润;调整后的利润 H{=21\a\  
adjusted surplus 经调整的盈余额;调整后的盈余额 uLWh |   
adjusted value 经调整的价值;调整后的价值 E(Z8  
adjustment 调整;修订;理算〔保险〕 mD^ jd+  
adjustment centre 调剂中心 D?NbW @]  
adjustment lag 调整过程的时间差距;调整时差 #6CC3TJ'k  
adjustment mechanism 调整机制 /N&CaH\;^$  
adjustment of loss 亏损调整 a+%6B_|\  
adjustment process 调整过程;调整程序 /J WGifH  
adjustment range 调整幅度 ybY]e; v*O  
administered exchange rate 受管制汇率 ;e1ku|>$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M)2VcDy  
administration expenses 行政费用 opc/e  
administration fee 手续费;行政费 b)e *$)  
administration in bankruptcy 破产管理 [O?z@)dx  
administration order 遗产管理令 5nKj )RH7M  
administrator 管理人;遗产管理人 R5X.^u  
administrator of the estate 遗产管理人 B Ere*J  
admission of debt 债项承认书 1f":HnLRM  
admission of proof 接纳债权证明 3ZXQoC '  
advance 放贷款项;垫付款项;预支款项;预付款项 hMykf4  
advance account 暂支帐目;预付款帐户 TztAZ2C  
advance compensation 预付补偿金 /(.mp<s0  
advance from shareholder 股东垫款 H*$jc\ dC  
advance pending reimbursement 预支以待日后付还 i:OK8Q{VI  
advanced economy 先进经济体系 Ljp%CI[i  
advancement 预付;预付财产 K|:@Z  
advances warrant 垫款令 j,"@?Wt7  
advancing 贷出 =5(>q5Z*  
adverse balance 逆差 $w);5o  
adverse exchange 逆汇 {M^3m5.^  
advertisement addressed to shareholders 在报章刊登的致股东通告 RT.D"WvT  
advice for collection 托收通知书 Cd>WUw  
advice of drawing 提款通知书;汇票通知书 "O%gFye  
advice of payment 付款通知 MP4z-4Y  
Advisory Committee [Securities and Futures Commission] !BOY@$Y  
谘询委员会〔证券及期货事务监察委员会〕 %)0*&a 4  
Advisory Committee on Diversification 经济多元化谘询委员会 R]RZq+2 ^  
affidavit 誓章;遗产申报誓章 jhb6T ?}  
affidavit of no receipt 述明无收款的誓章 3%(N[&LU  
affiliate 联号;联营公司;附属公司 id2j7|$,  
affiliated company 附属公司;联号;联营公司 F7O(Cy"1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -bSSP!f  
affordability 负担能力 Nw1#M%/!r!  
African Development Bank [AfDB] 非洲开发银行 7Z-O_h3;)@  
after-acquired property 事后取得的财产 Vv.|br`;}  
after-hours dealing 市后交易 R' !  
after-tax profit 税后盈利;税后利润;税后溢利 br":y>=,  
agency agreement 代理协议 {;:/-0s  
agency expenses 代理机构的开支 w-t8C=Z  
agency fee 代理费 xT+zU}z  
Agency Law 《代理法》 LQngK7>  
agent 代理人;承销人 8q,6}mV  
agent of company 公司代理人 <c qbUL  
agent's fee 代理人费;经纪费 3v5%y '  
aggregate 总计;总数;总体数字 X;"Sx#U  
aggregate amount 总款额;总额 >JC  
aggregate assets and liabilities 总体资产与负债 iC9 8_o_9  
aggregate at constant price 按固定价格计算的总体数字 f;xkT  
aggregate demand 总需求  wv\w;'  
aggregate gross position 总持仓量 C'o64+W^  
aggregate limit 总限额 ! 3 f?:M  
aggregate of salaries tax 合计薪俸税 Vp3ZwS  
aggregate performance 总体表现;总体业绩 h3z{(-~y  
aggregate supply 总体供应 ?6fnpGX@a  
aggregate surplus 总盈余 ?MgUY)X  
aggregate total 整体总额 \\u<S=G  
aggregate value 总值;合计价值 S&b*rA02zp  
aggregated basis 合计基准 YW60q0:  
aggregated net chargeable income 合计应课税入息实额 /7t>TYip!  
aggregation 合并计算;合计;总和 ](wvu(y\E  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ns7(j-  
aggregation of property 财产的总和 %0,#ADCqOe  
agio 差价;贴水 H\:lxR^  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 |Y[wzDYV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d+Ek%_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T ^~5n6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zY"1drE>G  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 @M5#S7q";  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9+{G8$Ai  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S=e{MI  
agreement for a settlement 授产协议 O"c;|zCc>  
agreement for assignment 转让协议 y6[IfcN  
agreement for sale 售卖协议;买卖协议 |>tKq;/  
agreement for sale and purchase 买卖协议 .R./0Ot tx  
agreement for the payment of interest 支付利息协议 v,4pp@8rv  
agreement for the repayment of money 还款协议 3 %|86:*  
agreement of reinsurance 再保险协议 G}:lzOlMH  
Agricultural Bank of China 中国农业银行 m6[0Kws&  
air passenger departure tax 飞机乘客离境税 s1h/}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [N#, K02mk  
airport tax 机场税 49dd5ddr  
alcohol duty 酒精税 7zSLAHW  
alienation 让与;让渡;转让 or';A'k  
alimony 生活费;赡养费 i5K[>5  
All Ordinaries Index [AOI] 所有普通股指数 #>mr[   
all risks 全险;综合险 Qg[/%$x.  
All Sales Record for Stock Market 《股票市场成交报告》 bS"fkf9  
Allied Capital Resources Limited 新联财务有限公司 Htgx`N|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2L} SJUk*  
allocation letter 拨款信件 g#t[LI9(F[  
allocation of fund 分配款项;预留款项 }7 c[Q($K  
allocation of profit 利润分配;溢利分配  \V*xWS  
allocation warrant 拨款令 b+&% 1C  
allotment 分配;配股 |qmu _x\  
allotment notice 股份配售通知;配股通知 gm[z[~X@  
allotment of shares 股份分配 {yB&xj[z  
allowable 可获宽免;免税的 aM:nOt" S1  
allowable business loss 可扣除的营业亏损 $l|qk  z  
allowable expenses 可扣税的支出 HLZ;8/|48m  
allowance 免税额;津贴;备抵;准备金 U~j ^I^  
allowance for debts 债项的免税额 0QOBL'{7)  
allowance for depreciation by wear and tear 耗损折旧免税额 W^] 3XJP  
allowance for funeral expenses 殡殓费的免税额 'zGo?a  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pt?q#EfFJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 +i2}/s@JJ  
allowance to debtor 给债务人的津贴 B3 5E8/  
alteration of capital 资本更改 m/y2WlcRx  
alternate trustee 候补受托人 li 6%)  
amalgamation 合并 @qnD=mE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JAX*hGhkh  
ambit of charges 征税范围;收费范围 A?t%e  
amended valuation 经修订的估值 ?`#/ 8PN  
American Commodities Exchange 美国商品交易所 ,}))u0q+:  
American Express Bank Limited 美国运通银行 5yiK+-iTs  
American Stock Exchange 美国证券交易所 KjE+QUa  
amortization 摊销 Y~(Md@!0S  
amount due from banks 存放银行同业的款项 <RG|Dx[:=  
amount due from banks abroad 存放海外银行同业的款项 DFd%9*N  
amount due from holding companies 控股公司欠款 NF0%}II&xK  
amount due from local banks 存放本港银行同业的款项 8peDI7[|  
amount due to banks 银行同业的存款 t[oT-r  
amount due to banks abroad 海外银行同业的存款 i2&ed_h<?  
amount due to holding companies 控股公司存款 Lg*B>=  
amount due to local banks 本港银行同业的存款 -cSP _1  
amount due to outport banks 外埠银行同业的存款 (;57Vw  
amount for note issue 发行纸币的款额 *]VFvh  
amount of bond 担保契据的款额 bdibaN-h  
amount of consideration 代价款额 CCWg{*og  
amount of contribution 供款数额 n_(/JE>  
amount of indebtedness 负债款额 PX n;C/  
amount of principal of the loan 贷款本金额 ##V5-ZG{:  
amount of rates chargeable 应征差饷数额 tP2qK_\e=  
amount of share capital 股本额 YA +E\  
amount of sums assured 承保款额 h}cy D7Wn  
amount of variation 变动幅度 N 0= ac5  
amount of vote 拨款数额 ?hWwj6i&  
amount payable 应付款额 9=V:&.L  
amount receivable 应收款额 HOE_S!N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a8i]]1Blz  
analysis 分析 W034N[9  
ancillary risk 附属风险 |<.lW  
annual account 周年帐目;周年帐目报表;年度决算;年结 +{W>i;U  
annual accounting date 年结日期 3rcKzS7  
annual allowance 每年免税额;年积金;年度津贴;年津 X90J!  
annual balance 年度余额 r.>].~}4  
annual disposable income 每年可动用收入 TT4./R:  
annual estimates 周年预算 'b#0t#|TM  
annual fee 年费 I9 mvt e  
annual general meeting 周年大会 EVVP]ND  
annual growth rate 年增率;每年增长率 S!G(a"<W  
annual long-term supplement 长期个案每年补助金 /`6ZAo m9  
annual pensionable emolument 可供计算退休金的年薪 "gne_Ye.  
annual report 年报 g)_e]&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |*'cF-lp6v  
annual return 周年报表;周年申报表;每年报税表格 ae0> W  
Annual Return Rules 《周年报表规则》 RQ'H$r.7g  
annual review of consumer prices 每年消费物价回顾 'F _8j;  
annual roll-forward basis 逐年延展方式 X(\fN[;  
annual salary 年薪 weE/TW\e  
annual statement 年度报表;年度决算表 <Gt2(;  
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 o(r\E0 I  
annuitant 年金受益人 R&Jm +3N  
annuity 年金 CO2C{~Q5  
annuity contract 年金合约 ]zQo>W$  
annuity on human life 人寿年金 w[ !^;#  
antecedent debt 先前的债项 gUpb4uN  
ante-dated cheque 倒填日期支票 #z2rzM@/:  
anticipated expenditure 预期开支 IuOgxm~Y  
anticipated net profit 预期纯利 bLQ ^fH4ww  
anticipated revenue 预期收入 I*IhwJFl/  
anti-inflation measure 反通货膨胀措施 7_mw%|m6@  
anti-inflationary stance 反通货膨胀立场 =R Ah|e  
apparent deficit 表面赤字 ALNc'MW!  
apparent financial solvency 表面偿债能力  mi)LP?q  
apparent partner 表面合伙人 -R%<.]fJ  
application for personal assessment 个人入息课税申请书 ]Qfn(u=o  
application of fund 资金应用 bV8!"{  
application to release as liquidator and to destruct the books of accounts and documents ywb4LKD  
申请免除清盘人职务及毁灭帐簿与文件 -t2+|J*  
appointed actuary 委任精算师 f~d d3m('  
appointed auditor 委任核数师;委任审计师 oA =4=`  
appointed trustee 委任的受托人 ;IVDr:  
appointer 委任人 B|4X}*@SX  
apportioned pro rata 按比例分摊 kIGbG;"_  
apportionment 分配;分摊 HVP"A3}KC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pDh{Z g6t  
apportionment formula 分摊方程式 /qx0TDB  
apportionment of estate duty 遗产税的分摊 v|Yh w  
appraisal 估价;评估 H~+l7OhV  
appreciable growth 可观增长 2Ri{bWi  
appreciable impact 显着影响 0\:(ageY?  
appreciable increase 可观增长 H'LD}\K l  
appreciation 增值;升值 j8fpj{hp  
appreciation against other currencies 相对其他货币升值 ;Ww7"-=sw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ??i,Vr@)w  
appreciation tax 增值税 Q<KvBgmT  
appropriation 拨款;拨用;拨付 Mnz!nWhk  
appropriation account 拨款帐目 #ssN027  
Appropriation Bill 拨款法案 g q}I[N  
appropriation-in-aid system 补助拨款办法 wQiX<)O  
approved assets 核准资产 #SX8=f`K5  
approved basket stock 认可一篮子证券 .h& .K  
approved budget 核准预算 1XnZy5fEo  
approved charitable donation 认可慈善捐款 baP^<w^  
approved charitable institution 认可慈善机构 +Wx{:  
approved currency 核准货币;认可货币 w^#L9i'v'  
approved estimates 核准预算 fuA&7gNC  
approved estimates of expenditure 核准开支预算 |{@8m9JR  
approved overseas insurer 核准海外保险人 2con[!U  
approved overseas trust company 核准海外信托公司 m <w "T7  
approved pooled investment fund 核准汇集投资基金 Ojt`^r!V  
approved provident fund scheme 认可公积金计划 <6fv1d+v  
approved provision 核准拨款 *0|IXGr  
approved redeemable share 核准可赎回股份 L}FO jrN  
approved regional stock 认可地区性证券 }j^\(2  
approved retirement scheme 认可退休金计划 >TP7 }u|  
approved subordinated loan 核准附属贷款 CXO2N1~(J  
arbitrage 套戥;套汇;套利 13+<Q \  
arbitrageur 套戥者;套汇者 `"@g8PWe  
arbitrary amount 临时款项 }Y*VAnY6;  
arrangement 措施;安排;协定 ' /$d0`3B>  
arrears 欠款 ,N e;kI  
arrears of pay 欠付薪酬 ^RP)>d9Xp{  
arrears of revenue 逾期未收税款;逾期未收的帐项 DZv=\<$,LF  
articles of association 组织章程;组织细则;组织章程细则 [ e8x&{L-_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |<Gl91  
ascertainment of profit 确定利润 ]Z oD'-,  
"Asia Clear" “亚洲结算系统” `d[1`P1i[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *JaqTI,e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Qhw^S*  
Asian Development Fund [ADF] 亚洲发展基金 %<\6TZr  
Asian dollar bond 亚洲美元债券 !Yw3 d   
Asian dollar market 亚洲美元市场 TD9;kN1`  
Asian dollar rate 亚洲美元利率 b L]erYm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MzP7Py 8.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OZIW_'Wm/  
asked price 沽盘;喊价;索价;卖方报价 24/XNSE,-  
assessable income 应评税入息 w,Lvt }  
assessable loss 应评税亏损 OKP9CLg9  
assessable profit 应评税利润 q-rB2  
assessable value 应评税值 %rF?dvb;?  
assessed profit 估定利润 {XW Z<OjG  
assessed value 经评估价值 k~/>b~ .c  
assessment 评税;评定;估价;评税单 RiTa \  
assessment number 评税编号;估价编号 t(+) #  
assessment of additional tax 补加税评税 Ik[s  
assessment of performance 业绩评估;实绩评价 _9?I A  
Assessor 评税主任 qBQ`~4s  
asset price bubbles 资产价格泡沫 XgxX.`H7  
asset-backed securities 具资产保证的证券 4_UU<GEp  
assets accretion 资产增值 `D":Q=:  
assets and liabilities 资产与负债 |8.(XsN  
assets betterment statement 资产递增表;资产改进表 t2V0lyeL  
assets lending 实物放款;有抵押贷款 `$~Rxz Z g  
assets of the company passing on the death 死者去世时转移的公司资产 Fk6x<^Q<w  
assets pledged as security for liabilities 用作负债抵押的资产 8UMF q  
assets portfolio 资产投资组合 *5wu   
assets price 资产价格 PT^c^{V  
assets quality 资产质素 AxZD-|.  
assets realization 资产变现 @_"9Dy Y%  
assets refinancing arrangement 资产再集资安排 O4g+D#Lu  
assets securitization 资产证券化 s (0*  
assets situated outside Hong Kong 在香港以外地方的资产 1O!/g  
assets stripping 削减资产;拆卖资产 90# ;?#  
assets value 资产值 I"t(%2*q  
assignee 承让人 v @O&t4  
assignment 转让;转让书;转让契 V=X:=  
assignment of interest 权益转让 ; h`0ir4[A  
assignment of letters patent and trade mark 专利证书及商标转让 )$&dg2[  
assignment of property 物业转让;物业转让书 SR8qt z/V  
assignment right 转让权 1N\D5g3  
assignor 转让人 c=;:R0_'t  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 N,J9Wu ZJ\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 * FeQ*`r  
associate member 附属会员 -@F fU2  
associated body corporate 相联法人团体 `?y<>m*  
associated company 相联公司;联属公司 -3&G"hfK  
associated corporation 相联法团 M^7MU}5w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] rFZrYm  
公认会计师公会〔英国〕 `$YP<CJeq  
Association of Futures Exchange Brokers 香港期货经纪协会 jr /lk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $v`afd y  
association of underwriters 承保人组织 O Lc}_  
assumption of control 接管 ';G1A  
assurance 担保;保险;转易;转易书 zi'Jr)n  
assurance of interest 权益的转易 S/`%Q2za4  
at 19XX price 按一九XX年价格计算 Ln.ZVMZ;  
at a discount 按赔价计算;按贴水价格计算;打折扣 Xwa_3Xm*Le  
at a premium 按溢价计算;按升水价格计算 Qe'g3z>  
at call 通知付款;按通知 yfDAk46->6  
at constant market price 按固定市价计算 #-"VS-.<  
at constant price 按固定价格计算 Z/6qG0feJ  
at cost 按成本计算 $f pq 3  
at current market price 按当时市价计算;按现时市价计算 Z Dhx5SL&  
at current price 按当时价格计算;按现时价格计算 ;+I/I9~  
at factor cost 按要素成本计算;按生产要素成本计算 <N(oDaU  
at money-of-the-day price 按付款当日价格计算 axk"^gps  
at or better 按指定或较佳价位〔买卖指令〕 %Td )0Lqp  
at par 按面值计算;平价 vNW jH!'  
at sight 见票即付 ZL< MC~  
at the close 按收市盘 \#rO!z d  
at the opening 按开市盘 CN2_bz  
attestation 见证;见证条款 P0i V<T4^  
at-the-money option 平价期权 e/8z+H^H  
attorney 受权人;受托代表人 Vi]c%*k  
attornment 新拥有人承认书 fIocq  
attributable profit 可归属利润 G2#d $  
attributable share value 可归属股份价值 Y=*P 8pg  
Auckland Stock Exchange 奥克兰证券交易所 QR> Y%4 ;h  
auction 拍卖 D%7kBfCb  
auctioneer 拍卖商 RkuuogZ  
audit 审计;核数 9]>iSG^H  
Audit Commission 审计署 D\~e&0*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _ OaRY]  
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〕 MqKye8h9f  
audit review 帐目审查 {S<>&?XB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8yW oPm<A  
audited account 审计帐目;经审计的帐目 %>WbmpIyc  
audited annual account 经审计的周年帐目 .A1\J@b  
audited balance sheet 经审计的资产负债表 e#/kNHl  
auditor 核数师;核数主任;审计师 *8ExRQZ$  
auditor's certificate 核数师证明书;审计师证明书  jAND7&W  
auditor's report 核数师报告;审计师报告 v8I{XU@%  
Aussie bond 澳元债券 }E}8_ 8T6  
austerity budget 紧缩预算 33~qgK1>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {^Pq\h;  
Australia All Ordinaries Index 澳洲所有普通股票指数 6`$[Ini  
Australian Dollar [AUD] 澳元 S='syq>Aok  
Australian Options Market 澳大利亚期权市场 DP7C?}(  
Australian Securities Commission 澳洲证券事务监察委员会 Ra3ukYG[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Gy@7Xf  
Australian Stock Exchange 澳大利亚证券交易所 ^ie^VY($  
Austrian Schilling [ATS] 奥地利先令 'FzN[% K"  
authentication 认证;鉴证 S^cH}-+  
authority to purchase 委托购买证;委购书 }wSy  
authorization 认可;核准;授权;授权书 Hh kN^S,  
authorization by direction 指示授权 D6Y6^eS-  
authorization by instruction 指令授权 {BO|u{C  
authorization by warrant 令状授权 WjM>kWv  
authorization of unit trust 单位信托的认可 \h3e-)  
authorized agent 指定代理人 z]Acs  
authorized capital 法定资本 VG*'"y *%w  
authorized clerk 出市员 YCw('i(|  
authorized dealer 认可交易商 l[/q%Ca'>  
authorized financial institution 认可财务机构 fw{,bJ(U  
authorized fund 认可基金 .h;Se  
authorized fund house 获授权的基金公司;认可基金公司 {5Eyr$  
authorized institution 认可机构 !U BVPR*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5]7&IDA]]9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L"rcv:QWZa  
authorized insurer 获授权保险人;获认可承保人 ~4)Y#IxL  
authorized investment 特准投资项目 X^< >6|)  
authorized person 获授权人 GJ}.\EaAJ  
authorized representative 获授权代表 w}M3x^9@  
authorized share capital 法定股本 LW39YMw<  
automated quotation system 自动报价系统 LxT rG)4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [BBpQN.^q6  
自动交易系统〔香港期货交易所有限公司〕 (3md:r<-  
automatic adjustment mechanism 自动调整机制 P 4;{jG  
automatic adjustment system 自动调整系统 &.*uc|{  
Automatic Clearing House 自动票据交换所 B50 [O!  
automatic exchange rates accumulation system 自动化汇率累集系统 (BERY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k_3j '  
automatic teller machine [ATM] 自动柜员机 qa}>i&uO  
autopay 自动转帐 74zSP/G'  
available assets 可用资产 ,w&:_n  
available fiscal reserve 现存财政储备 K!b8= K`  
available profit 可用利润 4^O w^7N?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 GM}C]MVD  
average 平均;平均数;海损 <4zT;:NQ  
average basic salary 平均基本薪金 [F|+(}  
average consumer expenditure 平均消费开支;一般消费开支 <{019Oa  
average cost 平均成本 fQQ |gwVki  
average cost of land production 增辟土地平均成本 e`sw*m5  
average daily turnover 平均每日成交额 }f}IA\8]  
average daily wage rate 平均每日工资率 .^XH uN&  
average expenditure pattern 平均开支模式 _@E "7<\  
average growth rate 平均增长率 p(7QAd4  
average net fixed assets 固定资产平均净值 VjTe4$ *  
average of relatives 相对价格平均数 g8yN% )[  
average price 平均价格 3 Lje<KzL  
average propensity to consume 平均消费倾向;一般消费倾向 ^'B-sz{{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u3Do~RyL[  
average rate 平均率 7C5pAb:  
average revenue 平均收入;平均收益 X&\o{w9%  
average stock 平均库存;平均存货 id?_>9@P  
average yearly rent 平均年租 4uX(_5#j  
avoidance of double taxation 避免双重课税 a{_ KSg  
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 +Pw,Nl\KD  
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