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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: >a]{q^0  
A share A股;甲类股份 OCF= )#}qd  
abatement of tax 减税;减扣免税额 lKwIlp  
ABN AMRO Bank N.V. 荷兰银行 ALPZc:  
above-the-line expenditure 线上项目支出;经常预算支出 (LQ*U3J]_  
above-the-line receipt 线上项目收入;经常预算收入 |"\A5v|1  
ABSA Asia Limited 南非联合亚洲有限公司 7)<&,BWc  
absolute change 绝对数值变更 0riTav8  
absolute expenditure 实际开支 W!htCwnkF  
absolute guideline figure 绝对准则数字 +.gZILw  
absolute interest 绝对权益 M/>^_zG  
absolute order of discharge 绝对破产解除令 l2z@t3{  
absolute profit margin 绝对利润幅度 a$"3T  
absolute value 实值;绝对值  w8$8P  
absolutely vested interest 绝对既得权益 qK,rT*5=  
absorbed cost 已吸收成本;已分摊成本 Me2%X>;  
absorption 吸收;分摊;合并 ?>DN7je  
absorption rate 吸收率;摊配率;分摊率 ,n^{!^JW  
ACB Finance Limited 亚洲商业财务有限公司 "}(*Km5Po  
acceptable form of reciprocity 合理的互惠条件 eY;XF.mF  
acceptable rate 适当利率;适当汇率 t 8|i>(O  
acceptance agreement 承兑协议 HZ )z^K?1  
acceptance for honour 参加承兑 f6u<.b  
acceptor 承兑人;接受人;受票人 p~BEz?e  
acceptor for honour 参加承兑人 [Vc8j&:L  
accident insurance 意外保险 1Sx2c  
Accident Insurance Association of Hong Kong 香港意外保险公会 42~tdD  
accident insurance scheme 意外保险计划 (HDR}!.E  
accident year basis 意外年度基准 i=nd][1n  
accommodation 通融;贷款 h b_"E, `F  
accommodation bill 通融票据;空头票据 Qw}uB$S>  
accommodation party 汇票代发人 V*}ft@GPD  
account balance 帐户余额;帐户结余 &M&*3  
account book 帐簿 k`_sKr]9  
account collected in advance 预收款项 2.qEy6  
account current book 往来帐簿 fl9`Mgu  
account of after-acquired property 事后取得的财产报告 3fM8W> *7  
account of defaulter 拖欠帐目 e?,n>  
account payable 应付帐款 n#|ljC  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 e ^2n58  
account receivable 应收帐款 +0_e a~{  
account receivable report 应收帐款报表 -U.>K,M  
account statement 结单;帐单;会计财务报表 0*]n#+=  
account title 帐户名称;会计科目 41Hv)}Yd  
accountant's report 会计师报告 ?(0=+o(`  
Accountant's Report Rules 会计师报告规则 L`NY^  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .o8Sy2PaV  
Accounting Arrangements 《会计安排》 vhIZkz!9  
accounting basis 会计基础 vJ9I z  
accounting by Official Receiver 破产管理署署长呈交的帐目 ct`j7[  
Accounting Circular 《会计通告》 EM QGP<[  
accounting class 会计类别 `%;Hj _X}  
accounting date 记帐日期;会计结算日期 %e^GfZ  
accounting for money 款项核算 M#n lKj<  
Accounting Officer 会计主任 UE8j8U'L  
accounting period 会计报告期;会计期 GXC,p(vbE  
accounting policy 会计政策;会计方针 h?[|1.lJx(  
accounting practice 会计惯例 2Pow-o*r  
accounting principle 会计准则 }D>#AFs6#  
accounting record 会计记录 7-:R{&3Lm:  
accounting report 会计报告 ' _d4[Olu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UodBK7y  
Accounting Society of China 中国会计学会 Ps!umV  
accounting statement 会计报表 "i#aII+T  
accounting system 会计制度;会计系统 3ew4QPT'  
accounting transaction 会计事项;帐务交易 =PU($  
accounting treatment 会计处理 m8@&-,T   
accounting year 会计年度 ])}a^]0q  
accretion 增值;添加 sSd/\Ap  
accrual 应计项目;应累算数目 jc!m; U t  
accrual basis 应计制;权责发生制 <d @9[]  
accrual basis accounting 应计制会计;权责发生制会计 F~q(@.b  
accrue 应累算;应计 K!]a+M]>  
accrued benefit 应累算利益 c {/J.  
accrued charges 应计费用 y];-D>jk  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~)^'5^  
accrued expenses 应累算费用 {j=`  
accrued interest payable 应付利息;应计未付利息 yQuL[#p  
accrued interest receivable 应收利息;应计未收利息 dgL>7X=7  
accrued right 累算权益 8[;vC$  
accruing profit 应累算的利润 W:,Wex^9n  
accumulated fiscal reserve 累积财政储备 9.8%Iw  
accumulated profit 累积利润;滚存溢利 ki?h7  
accumulated reserve 累积储备 h%:rJ_#Zl  
accumulation of surplus income 累积收益盈余 d2V X\  
acquired assets 既得资产 lDTHK2f  
acquisition 收购;购置;取得 T]\c2U  
acquisition cost 购置成本 ];Z6=9n  
acquisition expenses 购置费用 tLBtE!J$[  
acquisition of 100% interest 收购全部股权 $c9-Q+pZ  
acquisition of control 取得控制权 MC* Hl`C  
acquisition of fixed assets 购置固定资产 PD)"od  
acquisition of shell “买壳” [ n7>g   
acquisition price 收购价 z$e6T&u5B  
act of God 天灾 h:nybLw?  
acting partner 执事合伙人 * :O"R  
active market 买卖活跃的市场;交投畅旺的市场;旺市 N ~{N Nf Y  
active partner 积极参与的合伙人 9<6q(]U  
active trading 交投活跃 J#zr50@@  
actual circulation 实际流通 yd).}@  
actual cost 实际成本 N-gYamlQ  
actual expenditure 实际开支;实际支出 /]_t->  
actual income 实际入息;实际收入;实际收益 q.c)>=!.  
actual market 现货市场 |^6{3a  
actual price 现货价;实际价格 HeOdCr-PN  
actual profit 实际利润 /8FmPCp}r  
actual quotation 实盘;实际价位;实际报价 ;f[lq^eV  
actual year basis 按实际年度计算 lH}KFFbp  
actuals 实货 KwuucY  
actuarial investigation 精算调查 Y()" 2CCV  
actuarial principle 精算原则 !y= R)k  
actuarial report 精算师报告 `#N/]4(j  
Actuarial Society of Hong Kong 香港精算学会 cJ;Nh>ey  
actuarial valuation 精算师估值 Rff F:,b  
actuary 精算师 ?, S/>SP  
ad referendum agreement 暂定协议;有待覆核的协定 =]Vz= <  
ad valorem duty 从价税;按值征税 uu9M}]mDl  
ad valorem duty system 从价税制 g8W,Xq+  
ad valorem fee 从价费 8]ZzO(=@{  
ad valorem tariff 从价关税 _)M,p@!?=h  
additional allowance 额外免税额 V!W.P  
additional amount for unexpired risk 未过期风险的额外款额 *m~-8_ >;  
additional assessable profit 补加应评税利润 V' Gal`  
additional assessment 补加评税 9a}9cMJ^"  
additional commitment 额外承担 eU[g@Pq:Y  
additional commitment vote 额外承担拨款 \^x{NV@v42  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JvpGxj  
additional dependent parent allowance 供养父母额外免税额 &{}Mds  
additional provision 额外拨款 S<tw5!tJ  
additional stamp duty 附加印花税 0l!#u`cCI  
additional tax 补加税罚款;补加税款 Vy\Vpp  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Zxa.x?:?n  
adjudged bankrupt 被裁定破产 &X=7b@r  
adjudicated bankrupt 裁定破产人 "Ms;sdjg}&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b 7UJ  
adjudication of bankruptcy 裁定破产;宣告破产  {>]\<  
adjudication of insolvency 裁定无力偿还债务 ]A*}Dem*5  
adjusted actual 经调整的实数;调整后的实数 d*gAL<M7E  
adjusted current assets 经调整的流动资产;调整后的流动资产 qJhsMo2IH  
adjusted figure 经调整的数字;调整后的数额 1Kg0y71"  
adjusted liabilities 经调整的负债;调整后的负债 f7Gn$E|/r;  
adjusted loss 经调整的亏损;调整后的亏损 d1b] +AG4  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 c{z$^)A/  
adjusted profit 经调整的利润;调整后的利润 H_+n_r*  
adjusted surplus 经调整的盈余额;调整后的盈余额 dftBD  
adjusted value 经调整的价值;调整后的价值 s]arNaaA  
adjustment 调整;修订;理算〔保险〕 bSB%hFp=Cp  
adjustment centre 调剂中心 SmRlZ!%e  
adjustment lag 调整过程的时间差距;调整时差 XYEwn_Y  
adjustment mechanism 调整机制 IG781:,/  
adjustment of loss 亏损调整 !wAT`0<94F  
adjustment process 调整过程;调整程序 |=?#Xbxz  
adjustment range 调整幅度 NAbVH{*\U  
administered exchange rate 受管制汇率 dbI>\khI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .tngN<f  
administration expenses 行政费用 ~zVxprEf_  
administration fee 手续费;行政费 hAGHb+:  
administration in bankruptcy 破产管理 YH&=cI@  
administration order 遗产管理令 z/@_?01T=  
administrator 管理人;遗产管理人 }A#IBqf5  
administrator of the estate 遗产管理人 g@.$P>Bh  
admission of debt 债项承认书 y.rN(  
admission of proof 接纳债权证明 (eHyas %X  
advance 放贷款项;垫付款项;预支款项;预付款项 Vwkvu&4  
advance account 暂支帐目;预付款帐户 TdtV (  
advance compensation 预付补偿金 2]>O ZhS  
advance from shareholder 股东垫款 ^Q6J$"Tj  
advance pending reimbursement 预支以待日后付还 k6G _c;V  
advanced economy 先进经济体系 rP@#_(22  
advancement 预付;预付财产 oMh$:jR$  
advances warrant 垫款令 V Z(/g"9  
advancing 贷出 9t`;~)o  
adverse balance 逆差 ^ Ltho`  
adverse exchange 逆汇 Ndmt$(b  
advertisement addressed to shareholders 在报章刊登的致股东通告 &Y@i:O  
advice for collection 托收通知书 80xr zv  
advice of drawing 提款通知书;汇票通知书 Up9{aX  
advice of payment 付款通知 _;lw,;ftA  
Advisory Committee [Securities and Futures Commission] >ohH4:  
谘询委员会〔证券及期货事务监察委员会〕 i\R0+ O{  
Advisory Committee on Diversification 经济多元化谘询委员会 R4?>C-;  
affidavit 誓章;遗产申报誓章 3h:j.8Z  
affidavit of no receipt 述明无收款的誓章 m[hL GD'Fi  
affiliate 联号;联营公司;附属公司 LPk@t^[  
affiliated company 附属公司;联号;联营公司 D3pz69W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .[|UNg  
affordability 负担能力 1{}p_"s>  
African Development Bank [AfDB] 非洲开发银行 nl@an!z  
after-acquired property 事后取得的财产 &2'-v@kK  
after-hours dealing 市后交易 i"{O~[  
after-tax profit 税后盈利;税后利润;税后溢利 sNf& "C!;  
agency agreement 代理协议 L/3A g* ]  
agency expenses 代理机构的开支 fF Q|dE;cF  
agency fee 代理费 x4_IUIgh  
Agency Law 《代理法》 tbrU>KCBD  
agent 代理人;承销人 9&mSF0q  
agent of company 公司代理人 WI8}_){ d  
agent's fee 代理人费;经纪费 )G[byBa  
aggregate 总计;总数;总体数字 ,_z79tC{s  
aggregate amount 总款额;总额 ]#/nn),Z  
aggregate assets and liabilities 总体资产与负债 9A .RD`fg  
aggregate at constant price 按固定价格计算的总体数字 X/_I2X  
aggregate demand 总需求 K)Y& I  
aggregate gross position 总持仓量 sdp&D@  
aggregate limit 总限额 w5FIHYl6B  
aggregate of salaries tax 合计薪俸税 EF/d7  
aggregate performance 总体表现;总体业绩 ycA<l"  
aggregate supply 总体供应 U(&c@u%  
aggregate surplus 总盈余 PyeNu3Il4  
aggregate total 整体总额 P.~UU S  
aggregate value 总值;合计价值 HC`0Ni1  
aggregated basis 合计基准 wj[yo S  
aggregated net chargeable income 合计应课税入息实额 MK< y$B{}  
aggregation 合并计算;合计;总和 (;NJ<x  
aggregation of incomes of husband and wife 夫妇入息合并计算 UQVL)-Z  
aggregation of property 财产的总和 4pmeu:26  
agio 差价;贴水 K#"=*p,  
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》 u@a){ A(P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bG;fwgAr  
《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》 1" '3/MFQ8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -@Ap;,=  
《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》 t}t(fJHY`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X9>fE{)!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Iix,}kzss  
agreement for a settlement 授产协议 (P>nA3:UXB  
agreement for assignment 转让协议 }U]jy  
agreement for sale 售卖协议;买卖协议  5"%.8P  
agreement for sale and purchase 买卖协议 pwSgFc$z  
agreement for the payment of interest 支付利息协议 RB>=#03  
agreement for the repayment of money 还款协议 D?Oe";"/  
agreement of reinsurance 再保险协议 $<*) 5|6  
Agricultural Bank of China 中国农业银行 nnlj#  
air passenger departure tax 飞机乘客离境税 e02Hf{eOfw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _kKG%U.gbK  
airport tax 机场税 4[ uqsJB  
alcohol duty 酒精税 0aT:Gy;  
alienation 让与;让渡;转让 oXo>pl  
alimony 生活费;赡养费 M1jT+  
All Ordinaries Index [AOI] 所有普通股指数 xj5TnE9^  
all risks 全险;综合险 }:$cK(|  
All Sales Record for Stock Market 《股票市场成交报告》 @52#ZWy  
Allied Capital Resources Limited 新联财务有限公司 y_PA9#v7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xd?=#d  
allocation letter 拨款信件 ,fjY|ip  
allocation of fund 分配款项;预留款项 =7!s8D,[  
allocation of profit 利润分配;溢利分配 Q0A4}  
allocation warrant 拨款令 (Cr  
allotment 分配;配股 0 kJ8H!~u  
allotment notice 股份配售通知;配股通知 C-pR$WM:HN  
allotment of shares 股份分配 We6eAP/Z  
allowable 可获宽免;免税的 w4L()eP#?=  
allowable business loss 可扣除的营业亏损 lpT&v ;$`  
allowable expenses 可扣税的支出 VQIvu)I  
allowance 免税额;津贴;备抵;准备金 9J:|"@)N  
allowance for debts 债项的免税额 he|Q (?  
allowance for depreciation by wear and tear 耗损折旧免税额 LhG\)>Y%  
allowance for funeral expenses 殡殓费的免税额 F .S^KK  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &C'^YF_^0  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]p|?S[!=  
allowance to debtor 给债务人的津贴 MlTC?Rp#  
alteration of capital 资本更改 /xX7:U b  
alternate trustee 候补受托人 la;*>  
amalgamation 合并 8T+9 fh]I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MkW=sD_  
ambit of charges 征税范围;收费范围 ?}`- ?JB1  
amended valuation 经修订的估值 2: QT`e&  
American Commodities Exchange 美国商品交易所 NX\AQVy9  
American Express Bank Limited 美国运通银行 i]n2\v AG  
American Stock Exchange 美国证券交易所 ?j&hG|W9<z  
amortization 摊销 ^i@anbH  
amount due from banks 存放银行同业的款项 P!-RZEt$  
amount due from banks abroad 存放海外银行同业的款项 ^cZ< .d2  
amount due from holding companies 控股公司欠款 gk%01&_>4  
amount due from local banks 存放本港银行同业的款项 eb7UA=[Z  
amount due to banks 银行同业的存款 ; gBR~W  
amount due to banks abroad 海外银行同业的存款 #ss/mvc3  
amount due to holding companies 控股公司存款 (IV\s Y  
amount due to local banks 本港银行同业的存款 fXWy9 #M  
amount due to outport banks 外埠银行同业的存款 Cl '$*h  
amount for note issue 发行纸币的款额 Y. J!]|  
amount of bond 担保契据的款额 4T@+gy^.  
amount of consideration 代价款额 #^$_/Q#C  
amount of contribution 供款数额 !4Aj#`)  
amount of indebtedness 负债款额 bci]"uzB  
amount of principal of the loan 贷款本金额 =rymd3/  
amount of rates chargeable 应征差饷数额 RP$u/x"b  
amount of share capital 股本额 Muwlehuq  
amount of sums assured 承保款额 D>k(#vYKB  
amount of variation 变动幅度 ~!ooIwNNz  
amount of vote 拨款数额 m 3UK`~ji  
amount payable 应付款额 r10VFaly  
amount receivable 应收款额 $'KQP8M+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "BsK' yo.  
analysis 分析 UYxn? W.g  
ancillary risk 附属风险 LEM%B??&5z  
annual account 周年帐目;周年帐目报表;年度决算;年结 JPF6zzl)  
annual accounting date 年结日期 e1g3a1tnWl  
annual allowance 每年免税额;年积金;年度津贴;年津 dnomnY(*<  
annual balance 年度余额 "gy&eR>  
annual disposable income 每年可动用收入 %16Lo<DPm  
annual estimates 周年预算 S3M!"l  
annual fee 年费 bN-!&Td  
annual general meeting 周年大会 XB7*S*"!  
annual growth rate 年增率;每年增长率 )Xqjl  
annual long-term supplement 长期个案每年补助金 \dCGu~bT  
annual pensionable emolument 可供计算退休金的年薪 =Rx4ZqTI|  
annual report 年报 >3p~>;9sc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MrzD ah9UG  
annual return 周年报表;周年申报表;每年报税表格 +YZo-tE  
Annual Return Rules 《周年报表规则》 I#xdksY  
annual review of consumer prices 每年消费物价回顾 k 6M D3c  
annual roll-forward basis 逐年延展方式 fD@d.8nXd  
annual salary 年薪 (1|wM+)"  
annual statement 年度报表;年度决算表 k Nc- @B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7)QZ<fme  
annuitant 年金受益人 >=97~a+.  
annuity 年金 P!Fy kg  
annuity contract 年金合约 ^7 \kvW  
annuity on human life 人寿年金 V<#KFm$>C  
antecedent debt 先前的债项  nBp6uNK[  
ante-dated cheque 倒填日期支票 #1U>  
anticipated expenditure 预期开支 OW#0$%f  
anticipated net profit 预期纯利 .Pj<Pe  
anticipated revenue 预期收入 - (WH+  
anti-inflation measure 反通货膨胀措施 1Sz tN3'q  
anti-inflationary stance 反通货膨胀立场 MoN0w.V  
apparent deficit 表面赤字 <&Xl b0  
apparent financial solvency 表面偿债能力 we[+6Z6J  
apparent partner 表面合伙人 >BO$tbU5b  
application for personal assessment 个人入息课税申请书 N$kxf  
application of fund 资金应用 5c3-?u!  
application to release as liquidator and to destruct the books of accounts and documents =S{OzF  
申请免除清盘人职务及毁灭帐簿与文件 d eT<)'"  
appointed actuary 委任精算师  .x%w#  
appointed auditor 委任核数师;委任审计师 pk9Ics;y  
appointed trustee 委任的受托人 9[zxq`qT}+  
appointer 委任人 d^A]]Xg  
apportioned pro rata 按比例分摊 JWd[zJ[  
apportionment 分配;分摊 :pdX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }},0#Ap  
apportionment formula 分摊方程式 `sqr>QD  
apportionment of estate duty 遗产税的分摊 j yD3Sa3  
appraisal 估价;评估 tgKr*8t{  
appreciable growth 可观增长 GqxnB k1  
appreciable impact 显着影响 `{:Nt#7  
appreciable increase 可观增长 Qwpni^D8j  
appreciation 增值;升值 'wEQvCS  
appreciation against other currencies 相对其他货币升值 ^'E^*R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w"?Q0bhV9y  
appreciation tax 增值税 IWu=z!mO  
appropriation 拨款;拨用;拨付 QO}~"lMj  
appropriation account 拨款帐目 J-tqEK*  
Appropriation Bill 拨款法案 A .&c>{B7  
appropriation-in-aid system 补助拨款办法 nRc\!4  
approved assets 核准资产 L0"|4=  
approved basket stock 认可一篮子证券 xg/(  
approved budget 核准预算 (0.oE%B",1  
approved charitable donation 认可慈善捐款 3S3(Gl  
approved charitable institution 认可慈善机构 'r7[9[  
approved currency 核准货币;认可货币 zA9q`ePS  
approved estimates 核准预算  q6F1Rt  
approved estimates of expenditure 核准开支预算 )iw-l~y;  
approved overseas insurer 核准海外保险人 kMCP .D45;  
approved overseas trust company 核准海外信托公司 |K1S(m<F  
approved pooled investment fund 核准汇集投资基金 k)-+ZmMOh  
approved provident fund scheme 认可公积金计划 )). =MTk  
approved provision 核准拨款 e-y$&[  
approved redeemable share 核准可赎回股份 tV(iC~/  
approved regional stock 认可地区性证券 9JP:wE~y  
approved retirement scheme 认可退休金计划 #aL.E(%  
approved subordinated loan 核准附属贷款 b5)^g+8)w  
arbitrage 套戥;套汇;套利 #ae?#?/"  
arbitrageur 套戥者;套汇者 w>j5oz}  
arbitrary amount 临时款项 jdG2u p  
arrangement 措施;安排;协定 @>O7/d?O  
arrears 欠款 Dst;sLr[,  
arrears of pay 欠付薪酬 6"G(Iq'2t3  
arrears of revenue 逾期未收税款;逾期未收的帐项 "L]v:lg3  
articles of association 组织章程;组织细则;组织章程细则 ]Ik~TW&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Oh1U=V2~  
ascertainment of profit 确定利润 ]7_>l>  
"Asia Clear" “亚洲结算系统” Hj>9#>b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5Jo'h]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m+'1c}n^7  
Asian Development Fund [ADF] 亚洲发展基金 u!D?^:u=)  
Asian dollar bond 亚洲美元债券 a?+C]u?_D  
Asian dollar market 亚洲美元市场 c;]\$#2  
Asian dollar rate 亚洲美元利率 \;Q(o$5<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5V/&4$.U!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -Ct+W;2  
asked price 沽盘;喊价;索价;卖方报价 _m?i$5  
assessable income 应评税入息 HE+'fQ!R  
assessable loss 应评税亏损 ?MFC(Wsh  
assessable profit 应评税利润 d [l8qaD  
assessable value 应评税值 D Z*c.|W  
assessed profit 估定利润 } 9zi5 o8  
assessed value 经评估价值 'Grej8  
assessment 评税;评定;估价;评税单 F.y_H#h  
assessment number 评税编号;估价编号 E|9`J00  
assessment of additional tax 补加税评税 %R4 \[e  
assessment of performance 业绩评估;实绩评价 @Pc7$qD%  
Assessor 评税主任 00;SK!+$  
asset price bubbles 资产价格泡沫 +I uu8t  
asset-backed securities 具资产保证的证券 r8YM#dF  
assets accretion 资产增值 f`ibP6%  
assets and liabilities 资产与负债 mxCneX  
assets betterment statement 资产递增表;资产改进表 Caj H;K\  
assets lending 实物放款;有抵押贷款 !4cCq_  
assets of the company passing on the death 死者去世时转移的公司资产 rOLZiET  
assets pledged as security for liabilities 用作负债抵押的资产 DC).p'0VL  
assets portfolio 资产投资组合 5GAW3j{  
assets price 资产价格 P'B|s /)  
assets quality 资产质素 F6 ~ ;f;  
assets realization 资产变现 /D9#v1b  
assets refinancing arrangement 资产再集资安排 _}47U7s8  
assets securitization 资产证券化 jl}9R]Y_2  
assets situated outside Hong Kong 在香港以外地方的资产 J1(SL~e],  
assets stripping 削减资产;拆卖资产 4j0;okQWV'  
assets value 资产值 8cZ[Kl%  
assignee 承让人 FP&Ykx~  
assignment 转让;转让书;转让契 lGahwn:  
assignment of interest 权益转让 O6$,J1 2l  
assignment of letters patent and trade mark 专利证书及商标转让 S ^~"#   
assignment of property 物业转让;物业转让书 , SUx!o  
assignment right 转让权 U^[AW$WzU  
assignor 转让人 GTbV5{Ss  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :-59~8&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W"s/ 8;  
associate member 附属会员 nT:<_'!  
associated body corporate 相联法人团体 p&\QkI=  
associated company 相联公司;联属公司 l@w\ Vxr  
associated corporation 相联法团 gcwJ{&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :s+?"'DP  
公认会计师公会〔英国〕 zytW3sTZA  
Association of Futures Exchange Brokers 香港期货经纪协会 x2fqfrr_]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VG7#C@>Z  
association of underwriters 承保人组织 ghW`xm87  
assumption of control 接管 aW_Y  
assurance 担保;保险;转易;转易书 Edc3YSg%;  
assurance of interest 权益的转易 F&p42!"  
at 19XX price 按一九XX年价格计算 `yl|N L  
at a discount 按赔价计算;按贴水价格计算;打折扣 bhDqRM  
at a premium 按溢价计算;按升水价格计算 g'km*EV  
at call 通知付款;按通知 C+!=C{@7di  
at constant market price 按固定市价计算 Y[b08{/  
at constant price 按固定价格计算 xv>8rW(Np5  
at cost 按成本计算 9`qw,X&AK_  
at current market price 按当时市价计算;按现时市价计算 WllQM,h  
at current price 按当时价格计算;按现时价格计算 FDF DB  
at factor cost 按要素成本计算;按生产要素成本计算 x/]G"?Uix  
at money-of-the-day price 按付款当日价格计算 6E ^m*la%  
at or better 按指定或较佳价位〔买卖指令〕 (oCpQDab@  
at par 按面值计算;平价 8rJf2zL  
at sight 见票即付 pIrL7Pb0  
at the close 按收市盘 Q+a&a]*KL^  
at the opening 按开市盘  7a_u=\,  
attestation 见证;见证条款 SsMs#C8u%  
at-the-money option 平价期权 sw1gpkX  
attorney 受权人;受托代表人 &)q>Z!C-l  
attornment 新拥有人承认书 ^Hf?["m^@  
attributable profit 可归属利润 D?xR>Oo)  
attributable share value 可归属股份价值 ?Nt m5(R  
Auckland Stock Exchange 奥克兰证券交易所 ]n1#8T&<*z  
auction 拍卖 8:I-?z;S  
auctioneer 拍卖商 StNA(+rT  
audit 审计;核数 &!:mL],  
Audit Commission 审计署 u9q#L.Ij  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U7zd7 O  
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〕 Ao\OU}  
audit review 帐目审查 2b\ h@VJt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,3G B9  
audited account 审计帐目;经审计的帐目 \ D>!&   
audited annual account 经审计的周年帐目 :Eg4^,QX  
audited balance sheet 经审计的资产负债表 [70 _uq  
auditor 核数师;核数主任;审计师 S_AN.8T  
auditor's certificate 核数师证明书;审计师证明书 3# 0Nd"/0  
auditor's report 核数师报告;审计师报告 F6DVq8f9  
Aussie bond 澳元债券 FD~uUZTM  
austerity budget 紧缩预算 (3x2^M8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W>CG;x{  
Australia All Ordinaries Index 澳洲所有普通股票指数 jX$U)O  
Australian Dollar [AUD] 澳元 R4[|f0l}s  
Australian Options Market 澳大利亚期权市场 %,8 "cM`D  
Australian Securities Commission 澳洲证券事务监察委员会 DM)Re~*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FgP{  
Australian Stock Exchange 澳大利亚证券交易所 gi_f8RP=2a  
Austrian Schilling [ATS] 奥地利先令 N- <,wUxf  
authentication 认证;鉴证 ?6\A$?  
authority to purchase 委托购买证;委购书 @v6{U?  
authorization 认可;核准;授权;授权书 QUXr#!rPY|  
authorization by direction 指示授权 XGnC8Be{4  
authorization by instruction 指令授权 R6GlQ G  
authorization by warrant 令状授权 bV)h\:oC  
authorization of unit trust 单位信托的认可 F&+_z&n)  
authorized agent 指定代理人 44B9JA7u  
authorized capital 法定资本 LmROG-9  
authorized clerk 出市员 vHymSU/J  
authorized dealer 认可交易商 68qCY  
authorized financial institution 认可财务机构 o(i?_4 E  
authorized fund 认可基金 ,/p .!+  
authorized fund house 获授权的基金公司;认可基金公司 )q{e L$  
authorized institution 认可机构 \rbvlO?}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pug;1UZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !r*JGv=  
authorized insurer 获授权保险人;获认可承保人 L_zB/(h  
authorized investment 特准投资项目 .,p@ee$q  
authorized person 获授权人 'A/{7*,  
authorized representative 获授权代表 J<iiA:&J  
authorized share capital 法定股本 gyMy;}a  
automated quotation system 自动报价系统 i~DLo3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ao9=TC'v$'  
自动交易系统〔香港期货交易所有限公司〕 riglEA[^  
automatic adjustment mechanism 自动调整机制 |JUAR{  
automatic adjustment system 自动调整系统 srU*1jD)  
Automatic Clearing House 自动票据交换所 y8di-d3_  
automatic exchange rates accumulation system 自动化汇率累集系统 @A%\;o o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6,p;8I  
automatic teller machine [ATM] 自动柜员机 nhq,Y0YH  
autopay 自动转帐 -A"0mS8L  
available assets 可用资产 g3'yqIjQL  
available fiscal reserve 现存财政储备 >ufN[ab  
available profit 可用利润 4Z{ r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3)dtl!VMW[  
average 平均;平均数;海损 =fK F#^E@  
average basic salary 平均基本薪金 LgSVEQb6\|  
average consumer expenditure 平均消费开支;一般消费开支 <qxqlEQT  
average cost 平均成本 s(Fxi|v;  
average cost of land production 增辟土地平均成本 S#ud<=@!9  
average daily turnover 平均每日成交额 ueJ_F#y  
average daily wage rate 平均每日工资率 }~NWOJ3;  
average expenditure pattern 平均开支模式 yuZh ak  
average growth rate 平均增长率 Ac Y!  
average net fixed assets 固定资产平均净值 d a.6Z!a  
average of relatives 相对价格平均数 >D$NEO^  
average price 平均价格 ozG!OiRW  
average propensity to consume 平均消费倾向;一般消费倾向 M|'![]-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ==W] 1@s  
average rate 平均率 4 eP-yi  
average revenue 平均收入;平均收益 V34]5  
average stock 平均库存;平均存货 EDGAaN*Q  
average yearly rent 平均年租 p~t5PU*(  
avoidance of double taxation 避免双重课税 sC RmLUD  
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 >_um-w#C  
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