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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: ^y&q5p jj  
A share A股;甲类股份 |RR"'o_E  
abatement of tax 减税;减扣免税额 Pv< QjY  
ABN AMRO Bank N.V. 荷兰银行 M0cd-Dn  
above-the-line expenditure 线上项目支出;经常预算支出 N7e`6d!  
above-the-line receipt 线上项目收入;经常预算收入 <\ y!3;  
ABSA Asia Limited 南非联合亚洲有限公司 k0H?9Z4k5  
absolute change 绝对数值变更 NFB *1_m  
absolute expenditure 实际开支 ;M}itM  
absolute guideline figure 绝对准则数字 H"#)&a7  
absolute interest 绝对权益 i/NDWVFD  
absolute order of discharge 绝对破产解除令 ooTc/QEYi  
absolute profit margin 绝对利润幅度 #,@bxsB  
absolute value 实值;绝对值 tl DY k  
absolutely vested interest 绝对既得权益 6yE'/VB<  
absorbed cost 已吸收成本;已分摊成本 ;$vLq&(}  
absorption 吸收;分摊;合并 }czsa_  
absorption rate 吸收率;摊配率;分摊率 rlR !&  
ACB Finance Limited 亚洲商业财务有限公司 xLA~1ZSVJw  
acceptable form of reciprocity 合理的互惠条件 nYOY"'z  
acceptable rate 适当利率;适当汇率 +J"'  'cZ  
acceptance agreement 承兑协议 n4^~gT%b5]  
acceptance for honour 参加承兑 L<bYRGz  
acceptor 承兑人;接受人;受票人 J"diFz+20  
acceptor for honour 参加承兑人 fx<FIj7  
accident insurance 意外保险 sB?2*S"X)<  
Accident Insurance Association of Hong Kong 香港意外保险公会 8$\Za,)g  
accident insurance scheme 意外保险计划 6tOCZ'f  
accident year basis 意外年度基准 Dq?E\  
accommodation 通融;贷款 fZ[kh{|  
accommodation bill 通融票据;空头票据 inYM+o!Ub  
accommodation party 汇票代发人 i][f#e4  
account balance 帐户余额;帐户结余 F 4GP7]  
account book 帐簿 Dt W*n1Bt  
account collected in advance 预收款项 `&7mHa61  
account current book 往来帐簿 #":: ' ?,  
account of after-acquired property 事后取得的财产报告 fi=0{  
account of defaulter 拖欠帐目 dw~[9oh  
account payable 应付帐款 ):3MYSqX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 a*D,*C5}  
account receivable 应收帐款 v9u<F6  
account receivable report 应收帐款报表 ERF,tLa!  
account statement 结单;帐单;会计财务报表 w'A tf  
account title 帐户名称;会计科目 X` ATH^S  
accountant's report 会计师报告 <O.Kqk* nq  
Accountant's Report Rules 会计师报告规则 doBNghS  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ski G2n]  
Accounting Arrangements 《会计安排》 0|ZVA+  
accounting basis 会计基础 {{32jU7<  
accounting by Official Receiver 破产管理署署长呈交的帐目 uM<|@`&b  
Accounting Circular 《会计通告》 O#vn)+Y,*  
accounting class 会计类别 q%>7L<r  
accounting date 记帐日期;会计结算日期 @|BD|{k  
accounting for money 款项核算 uG;?vvg>  
Accounting Officer 会计主任 4:D:| r  
accounting period 会计报告期;会计期 [cDbaq,T  
accounting policy 会计政策;会计方针 b\:~;  
accounting practice 会计惯例 ZP-dW|<[ x  
accounting principle 会计准则 !K[/L< Kv  
accounting record 会计记录 |8bE9qt.P  
accounting report 会计报告 lK*jhW?3:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fmFzW*,E  
Accounting Society of China 中国会计学会 >:2}V]/ ;  
accounting statement 会计报表 $0#6"urG  
accounting system 会计制度;会计系统 h}h^L+4  
accounting transaction 会计事项;帐务交易 t)} \9^Uo  
accounting treatment 会计处理 |=O1Hn  
accounting year 会计年度 RAV^D.  
accretion 增值;添加 '@bJlJB9>  
accrual 应计项目;应累算数目 '99@=3AB:`  
accrual basis 应计制;权责发生制 lkb2?2\+  
accrual basis accounting 应计制会计;权责发生制会计 _%{0?|=  
accrue 应累算;应计 .$Y? W<  
accrued benefit 应累算利益 oE1M/*myS  
accrued charges 应计费用 {SJsA)9:#  
accrued cumulative preference share dividend 应累算的累积优先股股息 )B;M  
accrued expenses 应累算费用 m<{"}4'  
accrued interest payable 应付利息;应计未付利息 3htq[Ren  
accrued interest receivable 应收利息;应计未收利息 G=|70pxU  
accrued right 累算权益 :k~dj C  
accruing profit 应累算的利润 :=9<  
accumulated fiscal reserve 累积财政储备 tw<P)V\h  
accumulated profit 累积利润;滚存溢利 /g@^H/DO  
accumulated reserve 累积储备 K\(6 rS}N  
accumulation of surplus income 累积收益盈余 7(Cx!Yb  
acquired assets 既得资产 lm$;:Roj*  
acquisition 收购;购置;取得 P`EgA  
acquisition cost 购置成本 3rNc1\a;  
acquisition expenses 购置费用 T`\]!>eb  
acquisition of 100% interest 收购全部股权 L+.H z&*@  
acquisition of control 取得控制权 M\9F:.t=  
acquisition of fixed assets 购置固定资产 I^G^J M!  
acquisition of shell “买壳” h=6xZuA\  
acquisition price 收购价 F+uk AT  
act of God 天灾 Q_]~0PoH  
acting partner 执事合伙人 Ux}W&K/?'  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |gv{z"  
active partner 积极参与的合伙人 Efx=T$%^&  
active trading 交投活跃 FaY_ 0G;y  
actual circulation 实际流通 \0?$wIH?  
actual cost 实际成本 3+>OGwfQ  
actual expenditure 实际开支;实际支出 a8Uk[^5  
actual income 实际入息;实际收入;实际收益 uE`r/=4  
actual market 现货市场 |@RpWp>2  
actual price 现货价;实际价格 b9uBdo@o  
actual profit 实际利润 vd (?$  
actual quotation 实盘;实际价位;实际报价 [jrqzB  
actual year basis 按实际年度计算 T@P!L  
actuals 实货 N*_"8LIfi_  
actuarial investigation 精算调查 >b48>@~bY  
actuarial principle 精算原则 SE)nD@:  
actuarial report 精算师报告 514Z<omrK  
Actuarial Society of Hong Kong 香港精算学会 mb1Vu  
actuarial valuation 精算师估值 MQ`%``  
actuary 精算师 HCj> ,^<h  
ad referendum agreement 暂定协议;有待覆核的协定 mI"D(bx\  
ad valorem duty 从价税;按值征税 ` 1+%}}!$u  
ad valorem duty system 从价税制 VRbQdiZ{  
ad valorem fee 从价费 [b/o$zR  
ad valorem tariff 从价关税 %(<(Y  
additional allowance 额外免税额 aGK@)&h$  
additional amount for unexpired risk 未过期风险的额外款额 \uM? S  
additional assessable profit 补加应评税利润 fu R2S70d  
additional assessment 补加评税 I]R9HGJNlJ  
additional commitment 额外承担 6G of. :"f  
additional commitment vote 额外承担拨款 ".P){Dep$4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~.oj.[ }  
additional dependent parent allowance 供养父母额外免税额 rF] +,4  
additional provision 额外拨款 | -+zofx  
additional stamp duty 附加印花税 $UvPo0{  
additional tax 补加税罚款;补加税款 `/4:I  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uel{`T[S  
adjudged bankrupt 被裁定破产 J,5+47b1}R  
adjudicated bankrupt 裁定破产人 x[X`a  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 vHcqEV|P/n  
adjudication of bankruptcy 裁定破产;宣告破产 `PlOwj@u0`  
adjudication of insolvency 裁定无力偿还债务 {^mKvc  
adjusted actual 经调整的实数;调整后的实数 ER^QV(IvP8  
adjusted current assets 经调整的流动资产;调整后的流动资产 >o/95xk2  
adjusted figure 经调整的数字;调整后的数额 e |V]  
adjusted liabilities 经调整的负债;调整后的负债 %tmp  
adjusted loss 经调整的亏损;调整后的亏损 (3;@^S4&w  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 zzIr2so  
adjusted profit 经调整的利润;调整后的利润 ~<)vKk  
adjusted surplus 经调整的盈余额;调整后的盈余额 #xT!E:W '  
adjusted value 经调整的价值;调整后的价值 }x:f%Z5h  
adjustment 调整;修订;理算〔保险〕 gXy -Mpzp  
adjustment centre 调剂中心 gU;&$  
adjustment lag 调整过程的时间差距;调整时差 ss iokLE  
adjustment mechanism 调整机制 V.=lGhi  
adjustment of loss 亏损调整 b>11h  
adjustment process 调整过程;调整程序 fS=hpL6]@  
adjustment range 调整幅度 O{]9hm(tN  
administered exchange rate 受管制汇率 tFM$#JN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 57Z-  
administration expenses 行政费用 E[g*O5  
administration fee 手续费;行政费 QlEd6^&  
administration in bankruptcy 破产管理 38IMxd9v  
administration order 遗产管理令 &<]<a_pw  
administrator 管理人;遗产管理人 :iPy m}CE  
administrator of the estate 遗产管理人 )9L/sKz  
admission of debt 债项承认书 2k5/SV X  
admission of proof 接纳债权证明 $yu?.b 9H#  
advance 放贷款项;垫付款项;预支款项;预付款项 ub K7B |p  
advance account 暂支帐目;预付款帐户 rv7{Ow_Y  
advance compensation 预付补偿金 %d;ezY'2  
advance from shareholder 股东垫款 p2 %  
advance pending reimbursement 预支以待日后付还 )uheV,ZnY  
advanced economy 先进经济体系 }}r> K}  
advancement 预付;预付财产 FN^FvQ  
advances warrant 垫款令 ~*.-  
advancing 贷出 '@=PGpRF  
adverse balance 逆差 $`J_:H%  
adverse exchange 逆汇 #07!-)Gv  
advertisement addressed to shareholders 在报章刊登的致股东通告 )rtomp:X  
advice for collection 托收通知书 >:1P/U  
advice of drawing 提款通知书;汇票通知书 RU#F8O  
advice of payment 付款通知 1/Zh^foG  
Advisory Committee [Securities and Futures Commission] ,wAz^cK|  
谘询委员会〔证券及期货事务监察委员会〕 $}o b,i^W  
Advisory Committee on Diversification 经济多元化谘询委员会 tTanW2C  
affidavit 誓章;遗产申报誓章 'LSz f/w  
affidavit of no receipt 述明无收款的誓章 ytAWOt}`  
affiliate 联号;联营公司;附属公司 y2|R.EU\m<  
affiliated company 附属公司;联号;联营公司 A1i!F?X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *>[3I}mM  
affordability 负担能力 ]! *[Q\  
African Development Bank [AfDB] 非洲开发银行 z-T{~{q  
after-acquired property 事后取得的财产 $8~e}8dt|  
after-hours dealing 市后交易 >BVoHt~;  
after-tax profit 税后盈利;税后利润;税后溢利 e'9r"<>i  
agency agreement 代理协议 }} ZY  
agency expenses 代理机构的开支 rS8 w\`_  
agency fee 代理费 ~O6\6$3b5E  
Agency Law 《代理法》 $E!J:Y=  
agent 代理人;承销人 j\&pej  
agent of company 公司代理人 # Su~`]  
agent's fee 代理人费;经纪费 v& $k9)]  
aggregate 总计;总数;总体数字 [wnDHy6W  
aggregate amount 总款额;总额 ,5Vt]#F5@  
aggregate assets and liabilities 总体资产与负债 jp2Q 9Z  
aggregate at constant price 按固定价格计算的总体数字 r'7LR  
aggregate demand 总需求 S<wj*"|.s  
aggregate gross position 总持仓量 PoSpkJH  
aggregate limit 总限额 !|Q5Zi;aX7  
aggregate of salaries tax 合计薪俸税 >QkP7Kb  
aggregate performance 总体表现;总体业绩 8V/L:h#7  
aggregate supply 总体供应 ~+6Vdx m  
aggregate surplus 总盈余 *%5{'  
aggregate total 整体总额 2f~($}+*  
aggregate value 总值;合计价值 %;xOB^H^  
aggregated basis 合计基准 w3T]H_V  
aggregated net chargeable income 合计应课税入息实额 p{$p $/A  
aggregation 合并计算;合计;总和 F>hZ{   
aggregation of incomes of husband and wife 夫妇入息合并计算 0Q5^C!K  
aggregation of property 财产的总和 !ZXUPH  
agio 差价;贴水 x.mrCJn)  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 cmwPuK$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment eD?3"!c!  
《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》 j]rz] k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uBrMk  
《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》 DGESba\2+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  ;q>9W,jy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zCaT tb|@  
agreement for a settlement 授产协议 gb|Q%LS9R  
agreement for assignment 转让协议 =n(3o$r(  
agreement for sale 售卖协议;买卖协议 TI|/u$SJ<Z  
agreement for sale and purchase 买卖协议 PJ4(}a  
agreement for the payment of interest 支付利息协议 @~td`Z?1 y  
agreement for the repayment of money 还款协议 *Mc7f?H  
agreement of reinsurance 再保险协议 w8Sv*K  
Agricultural Bank of China 中国农业银行 \*t~==WB  
air passenger departure tax 飞机乘客离境税 Y"g.IK`V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,F6=b/eZ  
airport tax 机场税 pc]J[ S?P  
alcohol duty 酒精税  XRN+`J  
alienation 让与;让渡;转让 ^Q<mV*~  
alimony 生活费;赡养费 Wi. 5Y{  
All Ordinaries Index [AOI] 所有普通股指数 t<iEj"5  
all risks 全险;综合险 X;F8_+Np  
All Sales Record for Stock Market 《股票市场成交报告》 I^\&y(LJF  
Allied Capital Resources Limited 新联财务有限公司 *XOJnyC_H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &EGqgNl  
allocation letter 拨款信件 q'[}9e`Q  
allocation of fund 分配款项;预留款项 w*9br SK  
allocation of profit 利润分配;溢利分配 |OO in]5  
allocation warrant 拨款令 WiL2  
allotment 分配;配股 lCd@jB{  
allotment notice 股份配售通知;配股通知 5K%SL1N  
allotment of shares 股份分配 nuQ]8 -,  
allowable 可获宽免;免税的 NE2pL@ sk  
allowable business loss 可扣除的营业亏损 Cizvw'XDV  
allowable expenses 可扣税的支出 & WOiik  
allowance 免税额;津贴;备抵;准备金 {y=W6uP  
allowance for debts 债项的免税额 T=f|,sK +7  
allowance for depreciation by wear and tear 耗损折旧免税额 Z4K+ /<I  
allowance for funeral expenses 殡殓费的免税额 PQmq5N6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9# 4Y1LS)  
allowance for repairs and outgoings 修葺及支出方面的免税额 z+}QZ >  
allowance to debtor 给债务人的津贴 a 3SlxsWW  
alteration of capital 资本更改 F'}'(t+oAm  
alternate trustee 候补受托人 7R.Q Ql  
amalgamation 合并 EI~"L$?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .jw}JJ  
ambit of charges 征税范围;收费范围 O)|P,?  
amended valuation 经修订的估值 _9H*agRe  
American Commodities Exchange 美国商品交易所 3chPY4~A  
American Express Bank Limited 美国运通银行 (:V>Hjt  
American Stock Exchange 美国证券交易所  +ECDD'^!  
amortization 摊销 _Q%vK*n  
amount due from banks 存放银行同业的款项 ^g1f X1  
amount due from banks abroad 存放海外银行同业的款项 S{]7C?4`  
amount due from holding companies 控股公司欠款 u9woEe?  
amount due from local banks 存放本港银行同业的款项 Jq.lT(E8D  
amount due to banks 银行同业的存款 O=cxNy-I  
amount due to banks abroad 海外银行同业的存款 u6V/JI}g  
amount due to holding companies 控股公司存款 s'aip5P  
amount due to local banks 本港银行同业的存款 wFh8?Z3u_  
amount due to outport banks 外埠银行同业的存款 }T^cEfX  
amount for note issue 发行纸币的款额 =;a!u  
amount of bond 担保契据的款额 Di_2Plo)4  
amount of consideration 代价款额 5wao1sd#  
amount of contribution 供款数额 )4U> !KrY  
amount of indebtedness 负债款额 w.\w1:d  
amount of principal of the loan 贷款本金额 -{XRA6  
amount of rates chargeable 应征差饷数额 O`Gs S{$sS  
amount of share capital 股本额 r~-.nb"P  
amount of sums assured 承保款额 {#P `^g  
amount of variation 变动幅度 x&Vm!,%:1  
amount of vote 拨款数额 AmPMY:1i"  
amount payable 应付款额 0kQPJWF  
amount receivable 应收款额 jxa D&4Fs8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X[s8X!#  
analysis 分析 =h6 sPJ  
ancillary risk 附属风险 b !@Sn/  
annual account 周年帐目;周年帐目报表;年度决算;年结 qW:)!z3\  
annual accounting date 年结日期 G|w=ez  
annual allowance 每年免税额;年积金;年度津贴;年津 keW~ NM  
annual balance 年度余额 PP~rn fE  
annual disposable income 每年可动用收入 ZoB*0H-  
annual estimates 周年预算 @$"J|s3M  
annual fee 年费 mffn//QS  
annual general meeting 周年大会 NgCuFL(Ic  
annual growth rate 年增率;每年增长率 u?Tpi[ #  
annual long-term supplement 长期个案每年补助金 5AS[\CB4  
annual pensionable emolument 可供计算退休金的年薪 Qp"y?S  
annual report 年报 4to% `)]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xv <G-N4  
annual return 周年报表;周年申报表;每年报税表格 a {}|Bf<  
Annual Return Rules 《周年报表规则》 <}U'V}g  
annual review of consumer prices 每年消费物价回顾 L9Z;:``p  
annual roll-forward basis 逐年延展方式 RgorkZlVM  
annual salary 年薪 l\AMl \  
annual statement 年度报表;年度决算表 _I`,Br:N  
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 h eaRX4  
annuitant 年金受益人 U-k+9f 0  
annuity 年金 UX3BeUi.)  
annuity contract 年金合约 ,:fl?x.X  
annuity on human life 人寿年金 $&s=68  
antecedent debt 先前的债项 Om'+]BBN  
ante-dated cheque 倒填日期支票 9 3+"D`  
anticipated expenditure 预期开支 h)1qp Qj  
anticipated net profit 预期纯利 c^rOImZ  
anticipated revenue 预期收入 M/?KV9Xk2  
anti-inflation measure 反通货膨胀措施 9odJr]  
anti-inflationary stance 反通货膨胀立场 RCTQhTy=  
apparent deficit 表面赤字 v%k9M{  
apparent financial solvency 表面偿债能力 N"/-0(9[  
apparent partner 表面合伙人 8zLY6@  
application for personal assessment 个人入息课税申请书 !Fw?H3X!"q  
application of fund 资金应用 KfBTL!0#  
application to release as liquidator and to destruct the books of accounts and documents _rV5E  
申请免除清盘人职务及毁灭帐簿与文件 S-31-Zjw  
appointed actuary 委任精算师 >-_d CNZ  
appointed auditor 委任核数师;委任审计师 id<:p*  
appointed trustee 委任的受托人 BR^7_q4q  
appointer 委任人 ,:~0F^z  
apportioned pro rata 按比例分摊 6) oLus  
apportionment 分配;分摊 ; Sd\VR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lZ8CY  
apportionment formula 分摊方程式 #po5_dE\*  
apportionment of estate duty 遗产税的分摊 {mWui9 %M  
appraisal 估价;评估 Ftw;Yz  
appreciable growth 可观增长 l$K,#P<)  
appreciable impact 显着影响 AM"Nn L"  
appreciable increase 可观增长 Q'+MFld   
appreciation 增值;升值 P o jmC  
appreciation against other currencies 相对其他货币升值 E^GHVt/.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6{[pou&  
appreciation tax 增值税 Am8x74?  
appropriation 拨款;拨用;拨付 [s9O0i" Y  
appropriation account 拨款帐目 @prG%vb"  
Appropriation Bill 拨款法案 4`Q3v4fOF  
appropriation-in-aid system 补助拨款办法 ;fw1  
approved assets 核准资产 {X2`&<i6  
approved basket stock 认可一篮子证券 BR'I+lQ  
approved budget 核准预算 ,BFE=:ZIK  
approved charitable donation 认可慈善捐款 "fg](Cp[z  
approved charitable institution 认可慈善机构 cJM:  
approved currency 核准货币;认可货币 <APB11  
approved estimates 核准预算 mrm^e9*Z  
approved estimates of expenditure 核准开支预算 >FhK #*Pa  
approved overseas insurer 核准海外保险人 ,f}UGd[a  
approved overseas trust company 核准海外信托公司 ug{R 3SS  
approved pooled investment fund 核准汇集投资基金  hjO*~  
approved provident fund scheme 认可公积金计划 WwC 5!kZ  
approved provision 核准拨款 K =.%$A  
approved redeemable share 核准可赎回股份 w;Q;[:y  
approved regional stock 认可地区性证券 cPgfTT  
approved retirement scheme 认可退休金计划 7r|(}S  
approved subordinated loan 核准附属贷款 Q0Nyqhvi  
arbitrage 套戥;套汇;套利 ZcuA6#3B  
arbitrageur 套戥者;套汇者 \MxoZ  
arbitrary amount 临时款项 QKN<+,h!z>  
arrangement 措施;安排;协定 DC1'Kyk  
arrears 欠款 =0 @&GOq  
arrears of pay 欠付薪酬 &t5{J53  
arrears of revenue 逾期未收税款;逾期未收的帐项 !-m&U4Ku6o  
articles of association 组织章程;组织细则;组织章程细则 7&KT0a*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 '(f/~"9B  
ascertainment of profit 确定利润 /8VP[i)u  
"Asia Clear" “亚洲结算系统” g8!wb{8?s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H Te<x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kc/{[ME  
Asian Development Fund [ADF] 亚洲发展基金 ;"O&X<BX-  
Asian dollar bond 亚洲美元债券 ,>t69 Ad  
Asian dollar market 亚洲美元市场 | ohL]7b<  
Asian dollar rate 亚洲美元利率 T&86A\D\z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [4fU+D2\d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iK?b~Q  
asked price 沽盘;喊价;索价;卖方报价 i,13b e  
assessable income 应评税入息 [1Ydo`  
assessable loss 应评税亏损 A2}Rl%+X]6  
assessable profit 应评税利润 MNH1D! }  
assessable value 应评税值 Y(\T- bI  
assessed profit 估定利润 )BfT7{WN  
assessed value 经评估价值 ^kS T  
assessment 评税;评定;估价;评税单 .(J?a"  
assessment number 评税编号;估价编号 iHf-{[[Z  
assessment of additional tax 补加税评税 {pb>$G:gfx  
assessment of performance 业绩评估;实绩评价 64-#}3zL  
Assessor 评税主任 xEuN   
asset price bubbles 资产价格泡沫 T#pk]c6Q  
asset-backed securities 具资产保证的证券 `%3 /   
assets accretion 资产增值 DK0.R]&4(  
assets and liabilities 资产与负债 7bxA]s{m  
assets betterment statement 资产递增表;资产改进表 \A `hj~  
assets lending 实物放款;有抵押贷款 JT fd#g?I  
assets of the company passing on the death 死者去世时转移的公司资产 <p;k)S2J  
assets pledged as security for liabilities 用作负债抵押的资产 mDh1>>K'~  
assets portfolio 资产投资组合 rF\ "w0J_  
assets price 资产价格 = 8gHS[  
assets quality 资产质素 zI~owK)%Z  
assets realization 资产变现 47r_y\U h  
assets refinancing arrangement 资产再集资安排 x{NX8lN  
assets securitization 资产证券化 z} '!eCl  
assets situated outside Hong Kong 在香港以外地方的资产 *m%]zj0bo  
assets stripping 削减资产;拆卖资产 $+}+zZX5  
assets value 资产值  FgL,k  
assignee 承让人 +n}$pM|NKU  
assignment 转让;转让书;转让契 #_mi `7!B#  
assignment of interest 权益转让 DF6c|  
assignment of letters patent and trade mark 专利证书及商标转让 qS&%!  
assignment of property 物业转让;物业转让书 r_EcMIuk  
assignment right 转让权 fw oQ' &  
assignor 转让人 8A{_GH{:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 qyHZ M}/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nUq<TJ  
associate member 附属会员 @\&m+;6  
associated body corporate 相联法人团体 _2btfY1U  
associated company 相联公司;联属公司 1b8p~-LsU  
associated corporation 相联法团 4@.|_zY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R:p62c;Tv0  
公认会计师公会〔英国〕 '03->7V  
Association of Futures Exchange Brokers 香港期货经纪协会 %p&k5:4<"#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  Av0y?oGH  
association of underwriters 承保人组织 ~j#~ \Ir  
assumption of control 接管 V|)>{Xdn  
assurance 担保;保险;转易;转易书 VL9-NfeqR  
assurance of interest 权益的转易 Y^%T}yTtq  
at 19XX price 按一九XX年价格计算 n;R#,!<P  
at a discount 按赔价计算;按贴水价格计算;打折扣 `si#aU  
at a premium 按溢价计算;按升水价格计算 Oi"a:bCU  
at call 通知付款;按通知 _= #zc4U  
at constant market price 按固定市价计算 ;Ut+yuy  
at constant price 按固定价格计算 gn5)SP8  
at cost 按成本计算 K;7f?52  
at current market price 按当时市价计算;按现时市价计算 o;b0m;~   
at current price 按当时价格计算;按现时价格计算 Lp5U"6y  
at factor cost 按要素成本计算;按生产要素成本计算 PX|=(:(k  
at money-of-the-day price 按付款当日价格计算 XW JwJ  
at or better 按指定或较佳价位〔买卖指令〕 }FF W|f  
at par 按面值计算;平价 H"2uxhdLK3  
at sight 见票即付 F_xbwa*=  
at the close 按收市盘 #S%Q*k<hw  
at the opening 按开市盘 8+m H:O  
attestation 见证;见证条款 S' dV>m`  
at-the-money option 平价期权 6.t',LTB  
attorney 受权人;受托代表人 I2(zxq&2M\  
attornment 新拥有人承认书 CukC6u b  
attributable profit 可归属利润 _WX#a|4h{  
attributable share value 可归属股份价值 569}Xbc/  
Auckland Stock Exchange 奥克兰证券交易所 m~Ld~I"  
auction 拍卖 Z%Z9oJ:  
auctioneer 拍卖商 Gamr6I"K  
audit 审计;核数 &;LqF#ZL  
Audit Commission 审计署 I *c;H I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Cw5%\K$=  
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〕 co _oMc  
audit review 帐目审查 !~_zm*CqbZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4E44Hzs  
audited account 审计帐目;经审计的帐目 zU6a't P  
audited annual account 经审计的周年帐目 j QU"Ved  
audited balance sheet 经审计的资产负债表 K!D o8|  
auditor 核数师;核数主任;审计师 yV)m"j  
auditor's certificate 核数师证明书;审计师证明书 {f9{8-W <u  
auditor's report 核数师报告;审计师报告 0oy-os  
Aussie bond 澳元债券 jClj_E  
austerity budget 紧缩预算 7\o!HMfK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H1!iP$1#V  
Australia All Ordinaries Index 澳洲所有普通股票指数 ch5s<x#CE  
Australian Dollar [AUD] 澳元 >]'yK!a?  
Australian Options Market 澳大利亚期权市场 9*6]&:fm  
Australian Securities Commission 澳洲证券事务监察委员会 \qsw"B*tv`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dBO@6*N4c  
Australian Stock Exchange 澳大利亚证券交易所 VC5_v62&.  
Austrian Schilling [ATS] 奥地利先令 KlK`;cr?  
authentication 认证;鉴证 U=bEA1*@0  
authority to purchase 委托购买证;委购书 eMK+X \  
authorization 认可;核准;授权;授权书 TG n-7 88  
authorization by direction 指示授权 VcK}2<8:+~  
authorization by instruction 指令授权 ^ 4%Zvl  
authorization by warrant 令状授权 !gwjN_ZJ^  
authorization of unit trust 单位信托的认可 _F p>F  
authorized agent 指定代理人 OPpjuIRv  
authorized capital 法定资本 +@X5!S6  
authorized clerk 出市员 ]IJRnVp%  
authorized dealer 认可交易商 ^"8G`B$r  
authorized financial institution 认可财务机构 T~sTBGcv  
authorized fund 认可基金 ]j>i.5  
authorized fund house 获授权的基金公司;认可基金公司 OEdJc\n_R  
authorized institution 认可机构 }~Q"s2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h72UwJ2rw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4VN aq<8  
authorized insurer 获授权保险人;获认可承保人 Z?i /r5F  
authorized investment 特准投资项目 }aB#z<B6  
authorized person 获授权人 3*DXE9gA9  
authorized representative 获授权代表 ^GN8V-X4y  
authorized share capital 法定股本 QbYc[8-[  
automated quotation system 自动报价系统 /Tz85 [%6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `n!viW|tB  
自动交易系统〔香港期货交易所有限公司〕 '%v#v3'  
automatic adjustment mechanism 自动调整机制 QGiAW7b5  
automatic adjustment system 自动调整系统 ^SEdA=!  
Automatic Clearing House 自动票据交换所 O`FqD{@V  
automatic exchange rates accumulation system 自动化汇率累集系统 mN0=i(H<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tXF]t   
automatic teller machine [ATM] 自动柜员机 (yQ 5`  
autopay 自动转帐 {u7##Vrgt8  
available assets 可用资产 $ &5w\P  
available fiscal reserve 现存财政储备 g1DmV,W-Q  
available profit 可用利润 G,&%VQ3P>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 iNcZ)m/  
average 平均;平均数;海损 5IVksg  
average basic salary 平均基本薪金 :lcea6iO  
average consumer expenditure 平均消费开支;一般消费开支 lQPqcZd  
average cost 平均成本 YHxbDf dA  
average cost of land production 增辟土地平均成本 ~WVO  
average daily turnover 平均每日成交额 @-.? B  
average daily wage rate 平均每日工资率 mkvvNm3  
average expenditure pattern 平均开支模式 5/ecaAB2  
average growth rate 平均增长率 ;mm!0]V  
average net fixed assets 固定资产平均净值 &!7+Yb(1  
average of relatives 相对价格平均数 }{7e7tW6  
average price 平均价格 #*q2d  
average propensity to consume 平均消费倾向;一般消费倾向 s #:%x#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 c yQ(fIYl  
average rate 平均率 !J>A,D"-  
average revenue 平均收入;平均收益 \hk/1/siyF  
average stock 平均库存;平均存货 [2$4|;7  
average yearly rent 平均年租 /<)-q-W;  
avoidance of double taxation 避免双重课税 ]XUl@Y.   
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 tR`S#rk  
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