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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: ,O5X80'.g  
A share A股;甲类股份 *tF~CG$r  
abatement of tax 减税;减扣免税额 !g]5y=  
ABN AMRO Bank N.V. 荷兰银行 XJ4f;U  
above-the-line expenditure 线上项目支出;经常预算支出 tf~B,?  
above-the-line receipt 线上项目收入;经常预算收入 DQXUh#t\(]  
ABSA Asia Limited 南非联合亚洲有限公司 7a'yO+7-)  
absolute change 绝对数值变更 ux&"TkEp  
absolute expenditure 实际开支 #,d~t  
absolute guideline figure 绝对准则数字 .Az36wD  
absolute interest 绝对权益 SO0\d0?u  
absolute order of discharge 绝对破产解除令 c}o 6Rm50  
absolute profit margin 绝对利润幅度 .r<a Py$  
absolute value 实值;绝对值 OT])t<TF6  
absolutely vested interest 绝对既得权益 XA2Ld  
absorbed cost 已吸收成本;已分摊成本 k <oB9J  
absorption 吸收;分摊;合并 .c"nDCFVR  
absorption rate 吸收率;摊配率;分摊率 '9V/w[mI  
ACB Finance Limited 亚洲商业财务有限公司 ]^~}/@  
acceptable form of reciprocity 合理的互惠条件 q`<:CfCt  
acceptable rate 适当利率;适当汇率 ^&eF916H  
acceptance agreement 承兑协议 d+JK")$9C  
acceptance for honour 参加承兑 8 c8`"i  
acceptor 承兑人;接受人;受票人 5.~Je6K U  
acceptor for honour 参加承兑人 !2LX+*;  
accident insurance 意外保险 i?6&4  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^Pn|Q'{/p  
accident insurance scheme 意外保险计划 M5`v^>  
accident year basis 意外年度基准 t/i I!}  
accommodation 通融;贷款 qk(Eyp  
accommodation bill 通融票据;空头票据 ]<f)Rf">:`  
accommodation party 汇票代发人 RPz[3y  
account balance 帐户余额;帐户结余 A>@#eyB  
account book 帐簿 e%\^V\L  
account collected in advance 预收款项 %v0M~J}+  
account current book 往来帐簿 p27Dc wov  
account of after-acquired property 事后取得的财产报告 3B&A)&pEO  
account of defaulter 拖欠帐目 *'/,  
account payable 应付帐款 v"bWVc~H  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 W>@ti9\t  
account receivable 应收帐款 Z,).)y#B  
account receivable report 应收帐款报表 =A"Abmx|  
account statement 结单;帐单;会计财务报表 Dh I{&$O/  
account title 帐户名称;会计科目 mk>; 3m*  
accountant's report 会计师报告 O*xx63%jR  
Accountant's Report Rules 会计师报告规则 t%=7v)IOE  
accounting and auditing procedure 会计与审计程序;会计与核数程序 r6DLShP-Ur  
Accounting Arrangements 《会计安排》 uBm"Xkxe|w  
accounting basis 会计基础 \<LCp;- K  
accounting by Official Receiver 破产管理署署长呈交的帐目 8 1,N92T5  
Accounting Circular 《会计通告》 ]EiM~n  
accounting class 会计类别 zwfft  
accounting date 记帐日期;会计结算日期  s5VK  
accounting for money 款项核算 FOTe, F.8  
Accounting Officer 会计主任 CsO!Y\'FY  
accounting period 会计报告期;会计期 my 'nDi  
accounting policy 会计政策;会计方针 E2e"A I.h  
accounting practice 会计惯例 ;2f=d_/x  
accounting principle 会计准则 ]>n{~4a  
accounting record 会计记录 t;8)M $ p  
accounting report 会计报告 O<m46mwM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t 7Q$  
Accounting Society of China 中国会计学会 iM]O  
accounting statement 会计报表 /Ew()>Y  
accounting system 会计制度;会计系统 t>bzo6cj  
accounting transaction 会计事项;帐务交易 QiPq N$n  
accounting treatment 会计处理 m06'T2I  
accounting year 会计年度 t~+M>Fjm?d  
accretion 增值;添加 i fsh(^N  
accrual 应计项目;应累算数目 S <mZs;  
accrual basis 应计制;权责发生制 i).%GMv*r  
accrual basis accounting 应计制会计;权责发生制会计 T\6Qr$t  
accrue 应累算;应计 f1'ByV'2  
accrued benefit 应累算利益 ]iV ]7g8:  
accrued charges 应计费用 /`PYk]mJh  
accrued cumulative preference share dividend 应累算的累积优先股股息 omfX2Oa2  
accrued expenses 应累算费用 *p{p.%Qs:  
accrued interest payable 应付利息;应计未付利息 j=0kxvp  
accrued interest receivable 应收利息;应计未收利息 &CG94  
accrued right 累算权益 ?JuJu1  
accruing profit 应累算的利润 iJ>=!Q  
accumulated fiscal reserve 累积财政储备 6uRE9h|  
accumulated profit 累积利润;滚存溢利 ql?w6qFs]  
accumulated reserve 累积储备 YD4I2'E  
accumulation of surplus income 累积收益盈余 :5kDc" =Z|  
acquired assets 既得资产 ZU\$x<,  
acquisition 收购;购置;取得 z teu{0  
acquisition cost 购置成本 ` m 5\  
acquisition expenses 购置费用 Qf:e;1F!  
acquisition of 100% interest 收购全部股权 H1N@E}>|  
acquisition of control 取得控制权 rZI63S  
acquisition of fixed assets 购置固定资产 x?i wtZ@  
acquisition of shell “买壳” X9*n[ev  
acquisition price 收购价 frcAXh9  
act of God 天灾 uP9b^LEoN  
acting partner 执事合伙人 6~dAK3v5  
active market 买卖活跃的市场;交投畅旺的市场;旺市 E~y8X9HZ)  
active partner 积极参与的合伙人 Ar%*NxX  
active trading 交投活跃 <"Y>|X  
actual circulation 实际流通 p{E(RsA  
actual cost 实际成本 %|jS`kj  
actual expenditure 实际开支;实际支出 9SC1A-nF  
actual income 实际入息;实际收入;实际收益 ra~=i|s  
actual market 现货市场 /JNG}*  
actual price 现货价;实际价格 w1< pQ[A  
actual profit 实际利润 JuJW]E Q  
actual quotation 实盘;实际价位;实际报价 MR "f)  
actual year basis 按实际年度计算 ,ei9 ?9J1  
actuals 实货 u6C_*i{2  
actuarial investigation 精算调查 O_ #++G  
actuarial principle 精算原则 a`Bp^(f}  
actuarial report 精算师报告 0A} X hX  
Actuarial Society of Hong Kong 香港精算学会 V lZ+x)E  
actuarial valuation 精算师估值 3Ei^WDJ  
actuary 精算师 +v/y{8Fu  
ad referendum agreement 暂定协议;有待覆核的协定 F2YBkwI  
ad valorem duty 从价税;按值征税 3[#^$_96b  
ad valorem duty system 从价税制 tGOJ4 =  
ad valorem fee 从价费 j+!u=E  
ad valorem tariff 从价关税 ]Zb9F[  
additional allowance 额外免税额 _;}$/  
additional amount for unexpired risk 未过期风险的额外款额 z ,;XWv?  
additional assessable profit 补加应评税利润 c@>ztQU*  
additional assessment 补加评税 Vg62HZ |  
additional commitment 额外承担 /CALX wL  
additional commitment vote 额外承担拨款 /J}G{Y |n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vU *: M8k  
additional dependent parent allowance 供养父母额外免税额 x)80:A}  
additional provision 额外拨款 jP+{2)z"W  
additional stamp duty 附加印花税 )pI( <  
additional tax 补加税罚款;补加税款 D <~UaHfk  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 '&Ur(axs  
adjudged bankrupt 被裁定破产 f['I4 /o  
adjudicated bankrupt 裁定破产人 Pjq'c+4.yL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .XpuD,^;@  
adjudication of bankruptcy 裁定破产;宣告破产 [( xPX  
adjudication of insolvency 裁定无力偿还债务 [fCnq  
adjusted actual 经调整的实数;调整后的实数 <=CABWO.  
adjusted current assets 经调整的流动资产;调整后的流动资产 U/FysN_N!  
adjusted figure 经调整的数字;调整后的数额 |i B#   
adjusted liabilities 经调整的负债;调整后的负债 koB'Zp/FaY  
adjusted loss 经调整的亏损;调整后的亏损 / 8O=3  
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 T T 3 6Y  
adjusted profit 经调整的利润;调整后的利润 <uU<qO;6  
adjusted surplus 经调整的盈余额;调整后的盈余额 Na`> pH  
adjusted value 经调整的价值;调整后的价值 b4:{PD~Mh  
adjustment 调整;修订;理算〔保险〕 FVNTE +LW  
adjustment centre 调剂中心 j hRr!  
adjustment lag 调整过程的时间差距;调整时差 YuuTLX%3  
adjustment mechanism 调整机制 = 1veO0  
adjustment of loss 亏损调整 I_#5gq  
adjustment process 调整过程;调整程序 V+D<626o  
adjustment range 调整幅度 3LyNi$`f  
administered exchange rate 受管制汇率 ftmP dha%+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }r18Y6  
administration expenses 行政费用 ai d1eF  
administration fee 手续费;行政费 =XYc2. t  
administration in bankruptcy 破产管理 "+2Cs  
administration order 遗产管理令 d&G]k!|\  
administrator 管理人;遗产管理人 iWWtL  
administrator of the estate 遗产管理人 eSIG+{;&  
admission of debt 债项承认书 z-3.%P2g  
admission of proof 接纳债权证明 ;\|GU@K{hC  
advance 放贷款项;垫付款项;预支款项;预付款项 mUl0D0#  
advance account 暂支帐目;预付款帐户 /\Cf*cJ  
advance compensation 预付补偿金 IAbQgBvUD  
advance from shareholder 股东垫款 W.s8!KH:  
advance pending reimbursement 预支以待日后付还 *]/iL#  
advanced economy 先进经济体系 s;Bh69  
advancement 预付;预付财产 bGB$a0  
advances warrant 垫款令 E"[p_ALdC  
advancing 贷出 M_+W5Gz<  
adverse balance 逆差 \{Q_\s&)  
adverse exchange 逆汇 k:7Gb7\  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y(aUB$"  
advice for collection 托收通知书 Uufig)6  
advice of drawing 提款通知书;汇票通知书 "N'W~XPG  
advice of payment 付款通知 |d~'X%b%  
Advisory Committee [Securities and Futures Commission] A ?tna6W:  
谘询委员会〔证券及期货事务监察委员会〕 U<F|A!Fg  
Advisory Committee on Diversification 经济多元化谘询委员会 [QMN0#(h  
affidavit 誓章;遗产申报誓章 JXRU9`3)A  
affidavit of no receipt 述明无收款的誓章 tz?3R#rM  
affiliate 联号;联营公司;附属公司 y5c\\e  
affiliated company 附属公司;联号;联营公司 y(iq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X'\h^\yOo  
affordability 负担能力 \7h>9}wGf  
African Development Bank [AfDB] 非洲开发银行 ]jI<Js* F  
after-acquired property 事后取得的财产 1D)0\#><  
after-hours dealing 市后交易 %H{;wVjK  
after-tax profit 税后盈利;税后利润;税后溢利 y4@gw.pt  
agency agreement 代理协议 GzaGTd.b  
agency expenses 代理机构的开支 <7)sS<I  
agency fee 代理费 MBjAe!,-  
Agency Law 《代理法》 teb(gUy}L6  
agent 代理人;承销人 |RD )pvVM  
agent of company 公司代理人 ?vbAaRg50s  
agent's fee 代理人费;经纪费 OqRRf  
aggregate 总计;总数;总体数字 Nw9:Gi  
aggregate amount 总款额;总额 yK&  
aggregate assets and liabilities 总体资产与负债 Wj!+ E{y<r  
aggregate at constant price 按固定价格计算的总体数字 s8's(*]  
aggregate demand 总需求 %2b^t*CQ  
aggregate gross position 总持仓量 ,) dlL tUm  
aggregate limit 总限额 0#=xUk#LP`  
aggregate of salaries tax 合计薪俸税 6`6 / 2C$%  
aggregate performance 总体表现;总体业绩 ex`T 9j.=B  
aggregate supply 总体供应 \`z%5/@f;  
aggregate surplus 总盈余 }%PK %/ zI  
aggregate total 整体总额 .9Cy<z  
aggregate value 总值;合计价值 w-R.)  
aggregated basis 合计基准 C+M]"{Y+  
aggregated net chargeable income 合计应课税入息实额 w oIZFus  
aggregation 合并计算;合计;总和 =Yl ea,S  
aggregation of incomes of husband and wife 夫妇入息合并计算 ig YYkt  
aggregation of property 财产的总和 cK\ u  
agio 差价;贴水 p/nATvh$  
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》 1anh@T.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZI1]B944ni  
《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》 2 z#S| $  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DrioBb@  
《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》 mj9sX^$ dE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m44a HBwId  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _()1 "5{  
agreement for a settlement 授产协议 :Cx|(+T  
agreement for assignment 转让协议 `V<jt5TS  
agreement for sale 售卖协议;买卖协议 QD3tM5(Yr  
agreement for sale and purchase 买卖协议 O9>$(`@I  
agreement for the payment of interest 支付利息协议 YU8]W%  
agreement for the repayment of money 还款协议 ZB)R4  
agreement of reinsurance 再保险协议 "@hd\w{.  
Agricultural Bank of China 中国农业银行 XKws_  
air passenger departure tax 飞机乘客离境税 U+>M@!=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,m]5j_< }  
airport tax 机场税 z7AWWr=H  
alcohol duty 酒精税 -@_v@]:  
alienation 让与;让渡;转让 y9d"sqyh  
alimony 生活费;赡养费 rq!*unJ  
All Ordinaries Index [AOI] 所有普通股指数 T_D] rMl  
all risks 全险;综合险 6YNL4HE?  
All Sales Record for Stock Market 《股票市场成交报告》 MIr+4L  
Allied Capital Resources Limited 新联财务有限公司 jZkc yx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  6(-s@{  
allocation letter 拨款信件 7M7Ir\d0lp  
allocation of fund 分配款项;预留款项 2yg6hR  
allocation of profit 利润分配;溢利分配 $57b.+2n  
allocation warrant 拨款令 m#8[")a$"  
allotment 分配;配股 MaHP):~  
allotment notice 股份配售通知;配股通知 E}S%yD[  
allotment of shares 股份分配 R Qo a  
allowable 可获宽免;免税的 h ':ZF  
allowable business loss 可扣除的营业亏损 |]@Pq[Hn|  
allowable expenses 可扣税的支出 M :}u|  
allowance 免税额;津贴;备抵;准备金 O HpV%8`  
allowance for debts 债项的免税额 4%ooJi|)  
allowance for depreciation by wear and tear 耗损折旧免税额 r#4/~a5i~  
allowance for funeral expenses 殡殓费的免税额 /qIl)+M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7>j~;p{  
allowance for repairs and outgoings 修葺及支出方面的免税额 fM"*;LN!N  
allowance to debtor 给债务人的津贴 y-bUVw!Y  
alteration of capital 资本更改 A|+QUPD  
alternate trustee 候补受托人 @ G)yz!H  
amalgamation 合并 _,T 4DS6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1F`jptVQ\G  
ambit of charges 征税范围;收费范围 9)'f)60^  
amended valuation 经修订的估值 qJdlZW<  
American Commodities Exchange 美国商品交易所 _;;Zz&c  
American Express Bank Limited 美国运通银行 ]1<GZ`  
American Stock Exchange 美国证券交易所 ed q,:  
amortization 摊销 h5@G eYda  
amount due from banks 存放银行同业的款项 "hf |7E_  
amount due from banks abroad 存放海外银行同业的款项 [TFJb+N&  
amount due from holding companies 控股公司欠款 [MFnS",7c  
amount due from local banks 存放本港银行同业的款项 kzRJzJquP  
amount due to banks 银行同业的存款 ,?|$DY+=  
amount due to banks abroad 海外银行同业的存款 -<6?ISF2  
amount due to holding companies 控股公司存款 BtC*]WB"_'  
amount due to local banks 本港银行同业的存款 ;cI*"-I:F  
amount due to outport banks 外埠银行同业的存款 [ncK+rGAc  
amount for note issue 发行纸币的款额 /!?LBtqy  
amount of bond 担保契据的款额 \]u;NbC]  
amount of consideration 代价款额 a9.yuSzL  
amount of contribution 供款数额 VWE>w|'  
amount of indebtedness 负债款额 )?$[iu7 s  
amount of principal of the loan 贷款本金额 8 XB[CbO  
amount of rates chargeable 应征差饷数额 $QC1l@[sM  
amount of share capital 股本额 ~_D.&-xUF  
amount of sums assured 承保款额 m|aK_  
amount of variation 变动幅度 =+!l8o&o,  
amount of vote 拨款数额 ~Ba=nn8Cq  
amount payable 应付款额 cl%+m  
amount receivable 应收款额 LTTMa-]Yy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IFp%T a  
analysis 分析 a]T:wUYG'  
ancillary risk 附属风险 /D&&7;jJ  
annual account 周年帐目;周年帐目报表;年度决算;年结 Ur(R[*2bx  
annual accounting date 年结日期 #0P_\X`E   
annual allowance 每年免税额;年积金;年度津贴;年津 u S1O-Q>  
annual balance 年度余额 A I.(}W4]  
annual disposable income 每年可动用收入  oBkhb  
annual estimates 周年预算 /kbU<  
annual fee 年费 aj1]ZT \  
annual general meeting 周年大会 < (xqw<)  
annual growth rate 年增率;每年增长率 -&5YRfr!  
annual long-term supplement 长期个案每年补助金 Qq<@;4  
annual pensionable emolument 可供计算退休金的年薪 $^ws#}j  
annual report 年报 N*o{BboK;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !!y]pMjJa@  
annual return 周年报表;周年申报表;每年报税表格 !bE-&c  
Annual Return Rules 《周年报表规则》 vk92j?  
annual review of consumer prices 每年消费物价回顾 8W\yM;'  
annual roll-forward basis 逐年延展方式 {%R^8  
annual salary 年薪 x}+zhRJ  
annual statement 年度报表;年度决算表 ,CfslhO{j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .<"XE7  
annuitant 年金受益人 @NLcO}  
annuity 年金 dHc\M|HCC  
annuity contract 年金合约 (~GQncqa  
annuity on human life 人寿年金 yQK{ +w  
antecedent debt 先前的债项 cS;3,#$  
ante-dated cheque 倒填日期支票 'ToE Y3  
anticipated expenditure 预期开支 ^65I,Z"  
anticipated net profit 预期纯利 J}#gTG( '  
anticipated revenue 预期收入 %QezC+n  
anti-inflation measure 反通货膨胀措施 6 c_#"4  
anti-inflationary stance 反通货膨胀立场 vMTf^V  
apparent deficit 表面赤字 s1:Wrz?4  
apparent financial solvency 表面偿债能力 eZ$7VWG#  
apparent partner 表面合伙人  LR97FG  
application for personal assessment 个人入息课税申请书 0k]ApW  
application of fund 资金应用 !5`MiH  
application to release as liquidator and to destruct the books of accounts and documents 0!hr9Y]Lx  
申请免除清盘人职务及毁灭帐簿与文件 mZ+!8$1X  
appointed actuary 委任精算师 ABWn49c.  
appointed auditor 委任核数师;委任审计师 mUBy*.  
appointed trustee 委任的受托人 R}nvSerVb  
appointer 委任人 XF!L.'zH  
apportioned pro rata 按比例分摊 Z`Y&cKsn  
apportionment 分配;分摊 #e' >9T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UA>=# $  
apportionment formula 分摊方程式 ;TAj;Tf]H  
apportionment of estate duty 遗产税的分摊 (dy(.4W\  
appraisal 估价;评估 my (@~'  
appreciable growth 可观增长 Cj-s  
appreciable impact 显着影响 U,Z\)+-R  
appreciable increase 可观增长 \ruQx)5M  
appreciation 增值;升值 s L^+$Mq6  
appreciation against other currencies 相对其他货币升值 cOVj @z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vpQ&vJfR  
appreciation tax 增值税 xl&@g)Jj  
appropriation 拨款;拨用;拨付 V]7/hN-Y}  
appropriation account 拨款帐目 -D`1z?zHra  
Appropriation Bill 拨款法案 nu0pzq\6  
appropriation-in-aid system 补助拨款办法 J"`VA_[  
approved assets 核准资产 }]x \ `}o  
approved basket stock 认可一篮子证券 YYWD\Y`8  
approved budget 核准预算 @{Rb]d?&F?  
approved charitable donation 认可慈善捐款 L'+bVP{L  
approved charitable institution 认可慈善机构 =:H-9  
approved currency 核准货币;认可货币 `Fd \dn  
approved estimates 核准预算 CTIS}_CWd=  
approved estimates of expenditure 核准开支预算 [l}H:%O,  
approved overseas insurer 核准海外保险人 hA7=:LG  
approved overseas trust company 核准海外信托公司 (i~UH04r>s  
approved pooled investment fund 核准汇集投资基金 Z& _kq|  
approved provident fund scheme 认可公积金计划 Y2`sL,'h  
approved provision 核准拨款 htBA.eQ  
approved redeemable share 核准可赎回股份 f:>y'#P  
approved regional stock 认可地区性证券 G6G Bqp6|  
approved retirement scheme 认可退休金计划 ^ja]e%w#  
approved subordinated loan 核准附属贷款 %2QGbnt_*  
arbitrage 套戥;套汇;套利 JRl=j2z  
arbitrageur 套戥者;套汇者 ,^/Wv!uPE  
arbitrary amount 临时款项 ;s +/'(*  
arrangement 措施;安排;协定 8E%LhA.  
arrears 欠款 \s=r[0tj!  
arrears of pay 欠付薪酬 cYSn   
arrears of revenue 逾期未收税款;逾期未收的帐项 <.h7xZ  
articles of association 组织章程;组织细则;组织章程细则 |Z:yd}d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \{h_i FU!  
ascertainment of profit 确定利润 ,GSiSn  
"Asia Clear" “亚洲结算系统” JwG(WLb:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T?8BAxC?K  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,6^<Vg  
Asian Development Fund [ADF] 亚洲发展基金 ;4 ;gaf  
Asian dollar bond 亚洲美元债券 %\JGDM*m  
Asian dollar market 亚洲美元市场 pDS[ecx  
Asian dollar rate 亚洲美元利率 OyO<A3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v=k+MvX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,DFN:uf=l  
asked price 沽盘;喊价;索价;卖方报价 lR?y tIY  
assessable income 应评税入息 9qap#A  
assessable loss 应评税亏损 |8 ` }8vo)  
assessable profit 应评税利润 od `;XVG  
assessable value 应评税值 V(ELrjB0  
assessed profit 估定利润 b|i4me@  
assessed value 经评估价值 cH_qHXi[G  
assessment 评税;评定;估价;评税单 72l:[5ccR  
assessment number 评税编号;估价编号 c.>f,vtcn  
assessment of additional tax 补加税评税 64'2ICf#m  
assessment of performance 业绩评估;实绩评价 u62H+'k}F  
Assessor 评税主任 ffP]U4  
asset price bubbles 资产价格泡沫 y[7M(K  
asset-backed securities 具资产保证的证券 tA1?8`bQ  
assets accretion 资产增值 Q>5f@aN  
assets and liabilities 资产与负债 .gO|=E"  
assets betterment statement 资产递增表;资产改进表 Z_ GGH2u  
assets lending 实物放款;有抵押贷款 =z. hJu  
assets of the company passing on the death 死者去世时转移的公司资产 }83 8F&  
assets pledged as security for liabilities 用作负债抵押的资产 ? dJd7+A  
assets portfolio 资产投资组合 =%` s-[5b  
assets price 资产价格 An_(L*Qz  
assets quality 资产质素 onu G  
assets realization 资产变现 lf"w/pb'  
assets refinancing arrangement 资产再集资安排 {IOc'W-C#2  
assets securitization 资产证券化 ULK] ' Rn  
assets situated outside Hong Kong 在香港以外地方的资产 -;cF)C--12  
assets stripping 削减资产;拆卖资产 ZX/FIxpy  
assets value 资产值 V7WL Gy.,  
assignee 承让人 i ;B^I8  
assignment 转让;转让书;转让契 t?9J'.p  
assignment of interest 权益转让 Bw;isMx7  
assignment of letters patent and trade mark 专利证书及商标转让 |&K;*g|a  
assignment of property 物业转让;物业转让书 h; q&B9  
assignment right 转让权 RQ=rB9~:ZN  
assignor 转让人 //NV_^$y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 I'xc$f_+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T.cTL.}  
associate member 附属会员 b'pwRKpx  
associated body corporate 相联法人团体 $7YZ;=~B  
associated company 相联公司;联属公司 z#gebr~_\  
associated corporation 相联法团 #~p;s>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8(`e\)%l0  
公认会计师公会〔英国〕 3>n&u,Xe  
Association of Futures Exchange Brokers 香港期货经纪协会 G^{~'TZv%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J4eU6W+{  
association of underwriters 承保人组织 ou0TKE9 _  
assumption of control 接管 +788aK,{#  
assurance 担保;保险;转易;转易书 SE*;6&yL  
assurance of interest 权益的转易 |6^a[x3/U  
at 19XX price 按一九XX年价格计算 XHv m{z=  
at a discount 按赔价计算;按贴水价格计算;打折扣 qGq]E `O  
at a premium 按溢价计算;按升水价格计算 ft7M9<#v  
at call 通知付款;按通知 !{ *yWpZ:  
at constant market price 按固定市价计算 ItLR|LO9  
at constant price 按固定价格计算  0Y!"3bw|  
at cost 按成本计算 v RtERFL  
at current market price 按当时市价计算;按现时市价计算 OybmyGHY  
at current price 按当时价格计算;按现时价格计算 sDs.da#*2  
at factor cost 按要素成本计算;按生产要素成本计算 ajkV"~w',|  
at money-of-the-day price 按付款当日价格计算 R@grY:h  
at or better 按指定或较佳价位〔买卖指令〕 y# \"yykB  
at par 按面值计算;平价 64b AWHv  
at sight 见票即付 wmV=GV8 d  
at the close 按收市盘 V=fu[#<@Ig  
at the opening 按开市盘 (,sz.  
attestation 见证;见证条款 L+ew/I>:  
at-the-money option 平价期权 ^jL44? W}l  
attorney 受权人;受托代表人 `yq) y>_  
attornment 新拥有人承认书 ?1g`'q@T%  
attributable profit 可归属利润 n<|8Onw  
attributable share value 可归属股份价值 Zbl*U(KU?  
Auckland Stock Exchange 奥克兰证券交易所 R6X2d\l#  
auction 拍卖 hgYFR6VH  
auctioneer 拍卖商 >"UXY)  
audit 审计;核数 EO(l?Fgw]$  
Audit Commission 审计署 $'}|/D  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g_ep 5#\D  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 5Bq;Vb  
audit review 帐目审查 E9k%:&]vd  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iLQO .'{U  
audited account 审计帐目;经审计的帐目 i.^UkN{  
audited annual account 经审计的周年帐目 8aQTm- {m  
audited balance sheet 经审计的资产负债表 Nq9pory^  
auditor 核数师;核数主任;审计师 ^xk4HF   
auditor's certificate 核数师证明书;审计师证明书 JoB-&r}\V*  
auditor's report 核数师报告;审计师报告 .z$UNB(!M  
Aussie bond 澳元债券 9FC_B+7  
austerity budget 紧缩预算 A"DGn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  W;yg{y   
Australia All Ordinaries Index 澳洲所有普通股票指数 !<h9XccN  
Australian Dollar [AUD] 澳元 T+0z.E!~I  
Australian Options Market 澳大利亚期权市场 +R$;LtR  
Australian Securities Commission 澳洲证券事务监察委员会 gzK/l:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ts, U T L  
Australian Stock Exchange 澳大利亚证券交易所 W|;`R{<I%  
Austrian Schilling [ATS] 奥地利先令 )jwovS?V  
authentication 认证;鉴证 H9_>a-> )~  
authority to purchase 委托购买证;委购书 U4a8z<l$  
authorization 认可;核准;授权;授权书 ?st}rJ_  
authorization by direction 指示授权 ZQR)k:k7  
authorization by instruction 指令授权 J#w=Z>oz<  
authorization by warrant 令状授权 W7s  
authorization of unit trust 单位信托的认可 e?XGv0^qu  
authorized agent 指定代理人 V/\`:  
authorized capital 法定资本 "a _S7K  
authorized clerk 出市员 x5#Kk.  
authorized dealer 认可交易商 B}y#AVSA  
authorized financial institution 认可财务机构 !#5y%Bf  
authorized fund 认可基金 BVv-1$ U^  
authorized fund house 获授权的基金公司;认可基金公司 va(6?"9  
authorized institution 认可机构 {R7RBX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BB/c5?V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qbD_  
authorized insurer 获授权保险人;获认可承保人 ndB qXS  
authorized investment 特准投资项目 z {NK(oW  
authorized person 获授权人 otdv;xI9  
authorized representative 获授权代表 _+~jZ]o N  
authorized share capital 法定股本 Z0~,cO8~  
automated quotation system 自动报价系统 RXWdqaENx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] RY,L'Gt O  
自动交易系统〔香港期货交易所有限公司〕 |e+r~).4B  
automatic adjustment mechanism 自动调整机制 Uu`}| &@i  
automatic adjustment system 自动调整系统 ;]BNc"  
Automatic Clearing House 自动票据交换所 Vn^8nS  
automatic exchange rates accumulation system 自动化汇率累集系统 {j[*:l0Ui  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'oBv(H  
automatic teller machine [ATM] 自动柜员机 je:J`4k$  
autopay 自动转帐 ARJtE@s6Y  
available assets 可用资产 zyK11  
available fiscal reserve 现存财政储备 H!y-o'Z  
available profit 可用利润 {Z$]Rj  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 p8CaD4bE  
average 平均;平均数;海损 grd fR`3  
average basic salary 平均基本薪金 EL *l5!Iu  
average consumer expenditure 平均消费开支;一般消费开支 s BuXw a  
average cost 平均成本 C0>)WVCK  
average cost of land production 增辟土地平均成本 Ac>G F  
average daily turnover 平均每日成交额 3\B~`=*q/  
average daily wage rate 平均每日工资率 qm=9!jqC;  
average expenditure pattern 平均开支模式 ,+5 !1>\  
average growth rate 平均增长率 (/P-9<"U  
average net fixed assets 固定资产平均净值 %CrpUx  
average of relatives 相对价格平均数 ?I.bC   
average price 平均价格 ~c=*Y=)LG  
average propensity to consume 平均消费倾向;一般消费倾向 fb!>@@9Z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Bo*Wm w  
average rate 平均率 *ul-D42!U  
average revenue 平均收入;平均收益 u])MI6LF  
average stock 平均库存;平均存货 y=1(o3(  
average yearly rent 平均年租 ?l 0WuU  
avoidance of double taxation 避免双重课税 ;p( Doy)i  
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 Z@#k ivcpz  
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