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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: X1XmaO% A  
A share A股;甲类股份 yPoa04!{=  
abatement of tax 减税;减扣免税额 e_+SBN1`P&  
ABN AMRO Bank N.V. 荷兰银行 ' OXL'_Xl  
above-the-line expenditure 线上项目支出;经常预算支出 sl_f+h0  
above-the-line receipt 线上项目收入;经常预算收入 TcpaZ 'x  
ABSA Asia Limited 南非联合亚洲有限公司 G`r/ tesW  
absolute change 绝对数值变更 K''2Jfm  
absolute expenditure 实际开支  yJGnN g  
absolute guideline figure 绝对准则数字 duV\Kt/g^  
absolute interest 绝对权益 4?33t] "  
absolute order of discharge 绝对破产解除令 HSj=g}r  
absolute profit margin 绝对利润幅度 DQ.;2W  
absolute value 实值;绝对值 cT|aQM@iW  
absolutely vested interest 绝对既得权益 ja&S^B^@  
absorbed cost 已吸收成本;已分摊成本 /5Tp)h|  
absorption 吸收;分摊;合并 PiJ >gDx  
absorption rate 吸收率;摊配率;分摊率 6<o2 0(?  
ACB Finance Limited 亚洲商业财务有限公司 8}Cp(z2  
acceptable form of reciprocity 合理的互惠条件 AhU   
acceptable rate 适当利率;适当汇率 HhB&vi  
acceptance agreement 承兑协议 "IJ 9vXI  
acceptance for honour 参加承兑 tjJi|  
acceptor 承兑人;接受人;受票人 63SmQsv  
acceptor for honour 参加承兑人 +W+o~BE  
accident insurance 意外保险 R*O<(  
Accident Insurance Association of Hong Kong 香港意外保险公会 PUEEfq!%  
accident insurance scheme 意外保险计划 4Z0Y8y8)  
accident year basis 意外年度基准 wCt!.<, .  
accommodation 通融;贷款 'M35L30  
accommodation bill 通融票据;空头票据 06NW2A%wv  
accommodation party 汇票代发人 aL|a2+P[`q  
account balance 帐户余额;帐户结余 D+xPd<  
account book 帐簿 }k0B   
account collected in advance 预收款项 (mgv:<c;BA  
account current book 往来帐簿 QV>hQ]L  
account of after-acquired property 事后取得的财产报告 XP(fWRT1  
account of defaulter 拖欠帐目 \:jJ{bl^A  
account payable 应付帐款 bL2b^UB~%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -Mzm~@_s]  
account receivable 应收帐款 h\/T b8  
account receivable report 应收帐款报表 `s8!zy+  
account statement 结单;帐单;会计财务报表 1T 8|>2m 3  
account title 帐户名称;会计科目 "?>hQM1R  
accountant's report 会计师报告 'MQJt2QU9{  
Accountant's Report Rules 会计师报告规则 o&RNpP*  
accounting and auditing procedure 会计与审计程序;会计与核数程序 A5^tus/y  
Accounting Arrangements 《会计安排》 !'(QF9%Q  
accounting basis 会计基础 -eFq^KP2  
accounting by Official Receiver 破产管理署署长呈交的帐目 )E c /5=A  
Accounting Circular 《会计通告》 E`#/m@:|-  
accounting class 会计类别 @n;$Edza/  
accounting date 记帐日期;会计结算日期 RYV:?=D7s  
accounting for money 款项核算 e=Q{CsP  
Accounting Officer 会计主任 _i2guhRs*Q  
accounting period 会计报告期;会计期 .zo>,*:t  
accounting policy 会计政策;会计方针 B *otqu z  
accounting practice 会计惯例 }8dS[-.  
accounting principle 会计准则 P"a9+ti+'  
accounting record 会计记录 Xz!O}M{4  
accounting report 会计报告 \<%?=C'w~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JgMYy,q8t  
Accounting Society of China 中国会计学会 <_#a%+5d  
accounting statement 会计报表 }CQ)W1mO"  
accounting system 会计制度;会计系统 .$zo_~ mR  
accounting transaction 会计事项;帐务交易 bE1@RL  
accounting treatment 会计处理 5OC{_-  
accounting year 会计年度 LvW7>-  
accretion 增值;添加 I(va;hG<o  
accrual 应计项目;应累算数目 /-Y.A<ieN8  
accrual basis 应计制;权责发生制 g]9A?#GyE  
accrual basis accounting 应计制会计;权责发生制会计 /3o@I5  
accrue 应累算;应计 O0QK `F/)*  
accrued benefit 应累算利益 4||dc}I"E  
accrued charges 应计费用 6]fz;\DgP  
accrued cumulative preference share dividend 应累算的累积优先股股息 .&rL>A2U  
accrued expenses 应累算费用 g_e_L39  
accrued interest payable 应付利息;应计未付利息 DS ^ `:^hv  
accrued interest receivable 应收利息;应计未收利息 ~y>NJM>1  
accrued right 累算权益 l {t! LTf;  
accruing profit 应累算的利润 QBLha']'%  
accumulated fiscal reserve 累积财政储备 F!cRx%R  
accumulated profit 累积利润;滚存溢利 &6^QFqqW`-  
accumulated reserve 累积储备 /^':5"=o  
accumulation of surplus income 累积收益盈余 %Wa. 2s  
acquired assets 既得资产 '7UIzk|  
acquisition 收购;购置;取得 XX'mM v  
acquisition cost 购置成本  lx&;?QQ  
acquisition expenses 购置费用 \s_`ZEB  
acquisition of 100% interest 收购全部股权 G$E+qk nJL  
acquisition of control 取得控制权 NU%<Ws=  
acquisition of fixed assets 购置固定资产 hIFfvUl  
acquisition of shell “买壳” 94xWMX2  
acquisition price 收购价 $kxP{0u  
act of God 天灾 `:kI@TPI_C  
acting partner 执事合伙人 hw 0u?++  
active market 买卖活跃的市场;交投畅旺的市场;旺市 kB=\a(  
active partner 积极参与的合伙人 p]x9hZ  
active trading 交投活跃 nZ/pi$7  
actual circulation 实际流通 H",q-.!  
actual cost 实际成本 t&H3yV  
actual expenditure 实际开支;实际支出 p_qJI@u8  
actual income 实际入息;实际收入;实际收益 5?-@}PL!Y  
actual market 现货市场 {xCqz0  
actual price 现货价;实际价格 G'(8/os{  
actual profit 实际利润 HBcL1wfS  
actual quotation 实盘;实际价位;实际报价 0l2@3}e  
actual year basis 按实际年度计算 fu{.Ir  
actuals 实货 Ax'o|RE)x  
actuarial investigation 精算调查 "w:?WS  
actuarial principle 精算原则 !c;BOCqa  
actuarial report 精算师报告 c. 06Sw*  
Actuarial Society of Hong Kong 香港精算学会 Kq;s${ |G  
actuarial valuation 精算师估值 x"{WLZ   
actuary 精算师 CQ:38l\`gd  
ad referendum agreement 暂定协议;有待覆核的协定 _qsg2e}n  
ad valorem duty 从价税;按值征税 ':DLv{R  
ad valorem duty system 从价税制 %)sG 34  
ad valorem fee 从价费 s'=w/os  
ad valorem tariff 从价关税 r;8X6C  
additional allowance 额外免税额 q1,jDJglZ  
additional amount for unexpired risk 未过期风险的额外款额 XG01g3  
additional assessable profit 补加应评税利润 %OAvhutS  
additional assessment 补加评税 >%c7|\q[R  
additional commitment 额外承担 >M^4p   
additional commitment vote 额外承担拨款 .{4U]a;[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xH>2$  ;f  
additional dependent parent allowance 供养父母额外免税额 #?fKi$fS;L  
additional provision 额外拨款 l@`Do[  
additional stamp duty 附加印花税 hv#|dI=kZR  
additional tax 补加税罚款;补加税款 HB, k}Q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G$-[(eu -  
adjudged bankrupt 被裁定破产 s> JWNP  
adjudicated bankrupt 裁定破产人 O^KIB%}fu  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?k+>~k{}a  
adjudication of bankruptcy 裁定破产;宣告破产 Fm4)|5  
adjudication of insolvency 裁定无力偿还债务 UpS7>c7s  
adjusted actual 经调整的实数;调整后的实数 ^(~%'f  
adjusted current assets 经调整的流动资产;调整后的流动资产 M&^Iun  
adjusted figure 经调整的数字;调整后的数额 1XJLGMW,  
adjusted liabilities 经调整的负债;调整后的负债 Wph@LRB]  
adjusted loss 经调整的亏损;调整后的亏损 mH /9J  
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 Z^O_7I<5E  
adjusted profit 经调整的利润;调整后的利润 wOF";0EN  
adjusted surplus 经调整的盈余额;调整后的盈余额 rLp (}^  
adjusted value 经调整的价值;调整后的价值 F-PQ`@ZNW  
adjustment 调整;修订;理算〔保险〕 -;j ' =?  
adjustment centre 调剂中心 m.w.h^f$&  
adjustment lag 调整过程的时间差距;调整时差 y8$I=  
adjustment mechanism 调整机制 Sq[LwJ  
adjustment of loss 亏损调整 9_xJT^10  
adjustment process 调整过程;调整程序 h Nx#x  
adjustment range 调整幅度 1s6L]&B  
administered exchange rate 受管制汇率 WnL7 A:sZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uO5y{O2W  
administration expenses 行政费用 ;- 6   
administration fee 手续费;行政费 kn&>4/')  
administration in bankruptcy 破产管理 T1i}D"H %  
administration order 遗产管理令 oyq9XW~ D  
administrator 管理人;遗产管理人 I8Q!`K J  
administrator of the estate 遗产管理人 o e,yCdPs  
admission of debt 债项承认书 Xhp={p;  
admission of proof 接纳债权证明 ^~7ouA  
advance 放贷款项;垫付款项;预支款项;预付款项 lky5%H  
advance account 暂支帐目;预付款帐户 ]4eIhj?  
advance compensation 预付补偿金 Eh&-b6:  
advance from shareholder 股东垫款 ~zhP[qA})  
advance pending reimbursement 预支以待日后付还 5aJd:36I  
advanced economy 先进经济体系 LGq T$ O|  
advancement 预付;预付财产 R?iC"s!  
advances warrant 垫款令 T.pc3+B8N  
advancing 贷出 [(*?  
adverse balance 逆差 Y>Fh<"A|$  
adverse exchange 逆汇 2k M;7:  
advertisement addressed to shareholders 在报章刊登的致股东通告 4x|\xg( l  
advice for collection 托收通知书 4KB>O)YNg'  
advice of drawing 提款通知书;汇票通知书 W[t0hbV w  
advice of payment 付款通知 1h#e-Oyff  
Advisory Committee [Securities and Futures Commission] l$ufW|  
谘询委员会〔证券及期货事务监察委员会〕 Qm>2,={h  
Advisory Committee on Diversification 经济多元化谘询委员会 ,*CPG$L  
affidavit 誓章;遗产申报誓章 `&URd&ouJD  
affidavit of no receipt 述明无收款的誓章 .> 5[;  
affiliate 联号;联营公司;附属公司 GBYwS{4  
affiliated company 附属公司;联号;联营公司 ):7mK03J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'q\[aKEX=  
affordability 负担能力 J=6( 4>  
African Development Bank [AfDB] 非洲开发银行 KZGy&u >`  
after-acquired property 事后取得的财产 rmJ`^6V  
after-hours dealing 市后交易 NM+ (ss'  
after-tax profit 税后盈利;税后利润;税后溢利 >>%E?'9A  
agency agreement 代理协议 3gs!ojG  
agency expenses 代理机构的开支 `Jn2(+  
agency fee 代理费 y&6 pc   
Agency Law 《代理法》 (D2N_l(`<  
agent 代理人;承销人 .O6(QI*  
agent of company 公司代理人 %/w%A:y#&  
agent's fee 代理人费;经纪费 Ni>!b6 Z`[  
aggregate 总计;总数;总体数字 w@x||K=Z  
aggregate amount 总款额;总额 v,d'SR.  
aggregate assets and liabilities 总体资产与负债 /wU4^8Hz  
aggregate at constant price 按固定价格计算的总体数字 M`p[ Zq  
aggregate demand 总需求  w\y)  
aggregate gross position 总持仓量 <op|yh3Jkk  
aggregate limit 总限额 w7Ij=!)  
aggregate of salaries tax 合计薪俸税 q aG8:  
aggregate performance 总体表现;总体业绩 dy3fZ(=q^  
aggregate supply 总体供应 T\w{&3ONm  
aggregate surplus 总盈余 }6!m Q  
aggregate total 整体总额 _~bG[lX!  
aggregate value 总值;合计价值 mr>dZ)  
aggregated basis 合计基准 ffR<G&"n~b  
aggregated net chargeable income 合计应课税入息实额 z!aU85y  
aggregation 合并计算;合计;总和 Igh=Z %  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y3O/`-9i  
aggregation of property 财产的总和 rw.DKM'  
agio 差价;贴水 rIeOli:<  
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》 LC})aV|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |p`}vRv Uh  
《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》 [Gc9 3PA7q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z[WdJN{  
《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》 /kAbGjp0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [r^WS;9n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]JH Int  
agreement for a settlement 授产协议 } p `A>  
agreement for assignment 转让协议 jIck!  
agreement for sale 售卖协议;买卖协议 S,f:nLT  
agreement for sale and purchase 买卖协议 Xa$-Sx  
agreement for the payment of interest 支付利息协议 yOO@v6jO)  
agreement for the repayment of money 还款协议 ,"5][RsOn  
agreement of reinsurance 再保险协议 RMlx[nsq  
Agricultural Bank of China 中国农业银行 LwcAF g|  
air passenger departure tax 飞机乘客离境税 1!;4I@W(I)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7X<#  
airport tax 机场税 Y'yGhpT~  
alcohol duty 酒精税 ;%Kh~  
alienation 让与;让渡;转让 upiYo(sN.  
alimony 生活费;赡养费 3;F up4!4}  
All Ordinaries Index [AOI] 所有普通股指数 C(n_*8{  
all risks 全险;综合险 cUr5x8<W).  
All Sales Record for Stock Market 《股票市场成交报告》 ZMGC@4^F  
Allied Capital Resources Limited 新联财务有限公司 7{p6&xXx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~p x2kHZ  
allocation letter 拨款信件 lBLL45%BIN  
allocation of fund 分配款项;预留款项 y.gjs <y  
allocation of profit 利润分配;溢利分配 10CRgrZ  
allocation warrant 拨款令 H18pVh  
allotment 分配;配股 t**MthnW  
allotment notice 股份配售通知;配股通知 5%"sv+iO  
allotment of shares 股份分配 m8Rt>DY  
allowable 可获宽免;免税的 $Y[C A.F  
allowable business loss 可扣除的营业亏损 Hb\['VhzM  
allowable expenses 可扣税的支出 b1EY6'R2  
allowance 免税额;津贴;备抵;准备金 A`*Sx"~jdx  
allowance for debts 债项的免税额 :@~mN7O*  
allowance for depreciation by wear and tear 耗损折旧免税额 byPqPSY  
allowance for funeral expenses 殡殓费的免税额 \?vn0;R4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !d&SVS^mo  
allowance for repairs and outgoings 修葺及支出方面的免税额 * BKIA  
allowance to debtor 给债务人的津贴 |%uy{  
alteration of capital 资本更改 BK1I_/_!  
alternate trustee 候补受托人 oj[<{/,C9  
amalgamation 合并 C);I[H4Yfw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @s0mX3P  
ambit of charges 征税范围;收费范围 ^e--4B9|  
amended valuation 经修订的估值 %[on.Q'1]2  
American Commodities Exchange 美国商品交易所 '#>(JN5\  
American Express Bank Limited 美国运通银行 uQg&]bSv  
American Stock Exchange 美国证券交易所 3cc;BWvM  
amortization 摊销 !-4VGt&c,  
amount due from banks 存放银行同业的款项 o @nsv&i  
amount due from banks abroad 存放海外银行同业的款项 0(Hzh?t_  
amount due from holding companies 控股公司欠款 <sG}[:v  
amount due from local banks 存放本港银行同业的款项 ;)z+dd#3  
amount due to banks 银行同业的存款 *2 ~"%"C  
amount due to banks abroad 海外银行同业的存款 p21li}Iu  
amount due to holding companies 控股公司存款 ~7:Q+ 0,,  
amount due to local banks 本港银行同业的存款 t@jke  
amount due to outport banks 外埠银行同业的存款 )H+p6<  
amount for note issue 发行纸币的款额 8|tnhA]~  
amount of bond 担保契据的款额 uP.dCs9-  
amount of consideration 代价款额 bycnh  
amount of contribution 供款数额 gw<u dhk  
amount of indebtedness 负债款额 P>'29$1'  
amount of principal of the loan 贷款本金额 lQpl8>  
amount of rates chargeable 应征差饷数额 4xgfm.9I^  
amount of share capital 股本额 vw :&c.zd  
amount of sums assured 承保款额 =l>=]O~h  
amount of variation 变动幅度 VyWzb  
amount of vote 拨款数额 n$<n Yr`X  
amount payable 应付款额 {/i&o  
amount receivable 应收款额 *RFBLCt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <MJ-w1A  
analysis 分析 mpD[k9`x#  
ancillary risk 附属风险 uG(XbDZZ1W  
annual account 周年帐目;周年帐目报表;年度决算;年结 EPU3Jban  
annual accounting date 年结日期 [0lO0ik>G  
annual allowance 每年免税额;年积金;年度津贴;年津 XO}SPf-  
annual balance 年度余额 !UHX? <3r  
annual disposable income 每年可动用收入 yeA]j[ #  
annual estimates 周年预算 fa!8+kfi  
annual fee 年费 A}i>ys  
annual general meeting 周年大会 sLf~o" yb  
annual growth rate 年增率;每年增长率 5YLc4z*  
annual long-term supplement 长期个案每年补助金 qfF2S  
annual pensionable emolument 可供计算退休金的年薪 lqvP Dz  
annual report 年报 [<X ~m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s?PB ]Tr  
annual return 周年报表;周年申报表;每年报税表格 =z\/xzAwX  
Annual Return Rules 《周年报表规则》 eE@7AM  
annual review of consumer prices 每年消费物价回顾 j |LOg  
annual roll-forward basis 逐年延展方式 %$=2tfR  
annual salary 年薪 fni7HBV?  
annual statement 年度报表;年度决算表 szp.\CMz  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sU/vXweky"  
annuitant 年金受益人 W&7(  
annuity 年金 goc; .~?  
annuity contract 年金合约 @>`qfy?  
annuity on human life 人寿年金 fYlqaO4[  
antecedent debt 先前的债项 dg&GMo  
ante-dated cheque 倒填日期支票 S2EV[K8#  
anticipated expenditure 预期开支 o0TB>DX$`  
anticipated net profit 预期纯利 b{;LbHq+G  
anticipated revenue 预期收入 $Km~x  
anti-inflation measure 反通货膨胀措施 zEDN^K '  
anti-inflationary stance 反通货膨胀立场 w@H@[x  
apparent deficit 表面赤字 ;f /2u  
apparent financial solvency 表面偿债能力 )*&61  
apparent partner 表面合伙人 NG: f>R  
application for personal assessment 个人入息课税申请书 e^UUR-K%  
application of fund 资金应用 9r ](/"=f  
application to release as liquidator and to destruct the books of accounts and documents d3NER}f4V  
申请免除清盘人职务及毁灭帐簿与文件 %2'Y@AX`  
appointed actuary 委任精算师 Qe`Nb4xf  
appointed auditor 委任核数师;委任审计师 b^"mQ   
appointed trustee 委任的受托人 qyjVB/ko  
appointer 委任人 =]o2{d  
apportioned pro rata 按比例分摊 3*-!0  
apportionment 分配;分摊 yUs/lI, Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h;A~:}c,  
apportionment formula 分摊方程式 kb!W|l"PN  
apportionment of estate duty 遗产税的分摊 %DKC/%  
appraisal 估价;评估 8F/zrPG  
appreciable growth 可观增长 YTg8Zg-Z  
appreciable impact 显着影响 A-u!{F  
appreciable increase 可观增长 g\H~Y@'{  
appreciation 增值;升值 2Hk21y\  
appreciation against other currencies 相对其他货币升值 $F6GCM3Cx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G`f|#-}  
appreciation tax 增值税 G> s qfYkK  
appropriation 拨款;拨用;拨付 ~J >Jd  
appropriation account 拨款帐目 \mqrDaB  
Appropriation Bill 拨款法案 .Dy2O*`  
appropriation-in-aid system 补助拨款办法 o1H6E1$=  
approved assets 核准资产 B/B`=%~5_^  
approved basket stock 认可一篮子证券 &_' evZ8  
approved budget 核准预算 V!s#xXD}  
approved charitable donation 认可慈善捐款 n>,? V3ly  
approved charitable institution 认可慈善机构 F(w<YU %6  
approved currency 核准货币;认可货币 CKX3t:HP0  
approved estimates 核准预算 d"S\j@  
approved estimates of expenditure 核准开支预算 1*:BOoYx  
approved overseas insurer 核准海外保险人 SVPksr  
approved overseas trust company 核准海外信托公司 7wHd*{^9N  
approved pooled investment fund 核准汇集投资基金 P` y.3aK  
approved provident fund scheme 认可公积金计划 (]-RL A>  
approved provision 核准拨款 "ZuA._  
approved redeemable share 核准可赎回股份 \"d\b><R  
approved regional stock 认可地区性证券 uCgJ F@  
approved retirement scheme 认可退休金计划 NKRm#  
approved subordinated loan 核准附属贷款 Q1!+wC   
arbitrage 套戥;套汇;套利  {IT xHt  
arbitrageur 套戥者;套汇者 f]2;s#cu  
arbitrary amount 临时款项 |#Q0UM|'Q  
arrangement 措施;安排;协定 EmyE%$*T  
arrears 欠款 1w+)ne_&  
arrears of pay 欠付薪酬 Wr8}=\/  
arrears of revenue 逾期未收税款;逾期未收的帐项 KK4rVb:-  
articles of association 组织章程;组织细则;组织章程细则 [Bj\h7 G  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 w8F`RRHEE  
ascertainment of profit 确定利润 'fZ\uMdTx  
"Asia Clear" “亚洲结算系统” C1OiMb(:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c=re(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3pyE'9"f6  
Asian Development Fund [ADF] 亚洲发展基金 4W=fQx]  
Asian dollar bond 亚洲美元债券 WUb] 8$n  
Asian dollar market 亚洲美元市场 NKiWt Z"  
Asian dollar rate 亚洲美元利率 _jaB[Q=By  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8J~-|<Q6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g|j15&x  
asked price 沽盘;喊价;索价;卖方报价 Q1(4l?X@  
assessable income 应评税入息 .>2]m[53  
assessable loss 应评税亏损  xF*i+'2  
assessable profit 应评税利润 xrkR)~ E  
assessable value 应评税值 +5GPU 9k  
assessed profit 估定利润 ~DS.b-E  
assessed value 经评估价值 v3wq-  
assessment 评税;评定;估价;评税单 biRkq c;  
assessment number 评税编号;估价编号 ADA}_|O  
assessment of additional tax 补加税评税 W9S6 SO^\  
assessment of performance 业绩评估;实绩评价 .u]d5z BR  
Assessor 评税主任 8_M"lU0[  
asset price bubbles 资产价格泡沫 Q~`{^fo1  
asset-backed securities 具资产保证的证券 P!lfk:M^;  
assets accretion 资产增值 T>, [V:  
assets and liabilities 资产与负债 S$4 6YQ  
assets betterment statement 资产递增表;资产改进表 V/RV,K1/  
assets lending 实物放款;有抵押贷款 ^JGwCHeb|H  
assets of the company passing on the death 死者去世时转移的公司资产 H!|g?"C  
assets pledged as security for liabilities 用作负债抵押的资产 aJ[|80U  
assets portfolio 资产投资组合 KfQ?b_H.  
assets price 资产价格 rx@2Dmt6  
assets quality 资产质素 4j zjrG  
assets realization 资产变现 77'@U(  
assets refinancing arrangement 资产再集资安排 YR[I,j  
assets securitization 资产证券化 w17CZa 6  
assets situated outside Hong Kong 在香港以外地方的资产 { PS0.UZ  
assets stripping 削减资产;拆卖资产 md lMciP  
assets value 资产值  vSo1WS  
assignee 承让人 *hh9 K  
assignment 转让;转让书;转让契 D$VRE^k  
assignment of interest 权益转让 Sa/]81 aG  
assignment of letters patent and trade mark 专利证书及商标转让 vVSf'w   
assignment of property 物业转让;物业转让书 li0)<("/  
assignment right 转让权 BE!l{  
assignor 转让人 SeLFubs_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *a-KQw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %q6I-  
associate member 附属会员 v`U;.W  
associated body corporate 相联法人团体 -1w^z`;2h  
associated company 相联公司;联属公司 ? U =Mdw  
associated corporation 相联法团 >?.jN|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AuY*x;~  
公认会计师公会〔英国〕 \uZ1Sl  
Association of Futures Exchange Brokers 香港期货经纪协会 EXR6Vb,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u(8dsg R  
association of underwriters 承保人组织 Hk$do`H-=Y  
assumption of control 接管 h)s&Nqg1B  
assurance 担保;保险;转易;转易书 G[n;%c~`+  
assurance of interest 权益的转易 7/iN`3Bz  
at 19XX price 按一九XX年价格计算 Yy,XKIqU  
at a discount 按赔价计算;按贴水价格计算;打折扣 Bq,MTzxD  
at a premium 按溢价计算;按升水价格计算 "*:?m{w5  
at call 通知付款;按通知 .vd*~U"  
at constant market price 按固定市价计算 %AA -G  
at constant price 按固定价格计算 +}eK8>2  
at cost 按成本计算 c=aZ[  
at current market price 按当时市价计算;按现时市价计算 E&)o.l<h|  
at current price 按当时价格计算;按现时价格计算 m ;wj|@cF  
at factor cost 按要素成本计算;按生产要素成本计算 %CqG/ol  
at money-of-the-day price 按付款当日价格计算 =Z..&H5i  
at or better 按指定或较佳价位〔买卖指令〕 x@D> JG  
at par 按面值计算;平价 "BIhd*K[~  
at sight 见票即付 ]`|;ZQiD  
at the close 按收市盘 bD?gwhAKA  
at the opening 按开市盘 8t |?b  
attestation 见证;见证条款 {U4{v=,!I  
at-the-money option 平价期权 @~FJlG(n  
attorney 受权人;受托代表人 R_"6E8N  
attornment 新拥有人承认书 #}Bv/`t  
attributable profit 可归属利润 ;@O8y\@  
attributable share value 可归属股份价值 n*Hx"2XF  
Auckland Stock Exchange 奥克兰证券交易所 @VyF' ?}  
auction 拍卖 QHd|cg  
auctioneer 拍卖商 =F_j})O5  
audit 审计;核数 Ox@$ }  
Audit Commission 审计署 uc LDl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \\{78WDA  
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〕 w }8=sw  
audit review 帐目审查 l9 n$cv^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F2Gg_u@7M  
audited account 审计帐目;经审计的帐目 N|8^S  
audited annual account 经审计的周年帐目 XANJA  
audited balance sheet 经审计的资产负债表 3ouo4tf$H.  
auditor 核数师;核数主任;审计师 )JU`Z @?8  
auditor's certificate 核数师证明书;审计师证明书 h!tg+9%  
auditor's report 核数师报告;审计师报告 "![KQ  
Aussie bond 澳元债券 uE>m3Y(aP  
austerity budget 紧缩预算 {fY(zHC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >y$*|V}k  
Australia All Ordinaries Index 澳洲所有普通股票指数 =E:sEw2j  
Australian Dollar [AUD] 澳元 4b}'W}  
Australian Options Market 澳大利亚期权市场 IDdu2HNu  
Australian Securities Commission 澳洲证券事务监察委员会 [ Scao $  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O%<+&Q7  
Australian Stock Exchange 澳大利亚证券交易所 ReGT*+UN  
Austrian Schilling [ATS] 奥地利先令 3@* ~>H  
authentication 认证;鉴证 Iz&d S?p_  
authority to purchase 委托购买证;委购书 ?"kU+tCxg  
authorization 认可;核准;授权;授权书 S_s;foT  
authorization by direction 指示授权 L!fIAd`  
authorization by instruction 指令授权 @Ph'!  
authorization by warrant 令状授权 [ C!m,4  
authorization of unit trust 单位信托的认可 X?]Mzcu  
authorized agent 指定代理人 "#pN  
authorized capital 法定资本 g_eR&kuh  
authorized clerk 出市员 !e~d,NIy  
authorized dealer 认可交易商 IvI;Q0E-3  
authorized financial institution 认可财务机构 Z/:W.*u  
authorized fund 认可基金 ?.ofs}  
authorized fund house 获授权的基金公司;认可基金公司 ;zSV~G6-  
authorized institution 认可机构 ebLt:gGo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 waG &3m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 DLO#_t^v.  
authorized insurer 获授权保险人;获认可承保人 )i:"cyoE  
authorized investment 特准投资项目 y,c \'}*H  
authorized person 获授权人 ZIc-^&`r=  
authorized representative 获授权代表 g^U-^ f  
authorized share capital 法定股本 ]SN5 &S  
automated quotation system 自动报价系统 K3&k+~$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8jiBLZkRf  
自动交易系统〔香港期货交易所有限公司〕 k8cR`5 @PK  
automatic adjustment mechanism 自动调整机制 5nK|0vv%2  
automatic adjustment system 自动调整系统 89W8cJ$yW  
Automatic Clearing House 自动票据交换所  h}}7_I9  
automatic exchange rates accumulation system 自动化汇率累集系统 "o@R}_4]q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -*2b/=$u  
automatic teller machine [ATM] 自动柜员机 3Qp6$m  
autopay 自动转帐 yKmHTjX=  
available assets 可用资产 3Q,p,  
available fiscal reserve 现存财政储备 McN'J. Sxp  
available profit 可用利润 Rli`]~!w  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #t VGqf  
average 平均;平均数;海损 9gZS )MZ  
average basic salary 平均基本薪金 Z7Nhb{  
average consumer expenditure 平均消费开支;一般消费开支 7e{w,.ny!  
average cost 平均成本 2(GLc*B>  
average cost of land production 增辟土地平均成本 7j"B-k#  
average daily turnover 平均每日成交额 F^!mgU X  
average daily wage rate 平均每日工资率 f Qw|SW  
average expenditure pattern 平均开支模式 Eb8z`@p  
average growth rate 平均增长率 5KssfI a  
average net fixed assets 固定资产平均净值 luz,z( v  
average of relatives 相对价格平均数 !m9g\8tE  
average price 平均价格 4ijZQ  
average propensity to consume 平均消费倾向;一般消费倾向 vmW`}FKW  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4Cvo^k/I  
average rate 平均率 "eI">`!g  
average revenue 平均收入;平均收益 l_fERp#y  
average stock 平均库存;平均存货 W61:$y}8  
average yearly rent 平均年租 (e3?--~b6  
avoidance of double taxation 避免双重课税 5'xZ9K  
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 ET3+07  
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