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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: {@s6ly].  
A share A股;甲类股份 $H6ngL  
abatement of tax 减税;减扣免税额 ]ed7Q3lq  
ABN AMRO Bank N.V. 荷兰银行 [?da BXS  
above-the-line expenditure 线上项目支出;经常预算支出 :ra[e(l9  
above-the-line receipt 线上项目收入;经常预算收入 [p )2!]y  
ABSA Asia Limited 南非联合亚洲有限公司 y }h2  
absolute change 绝对数值变更 YL[y3&K  
absolute expenditure 实际开支 2(GLc*B>  
absolute guideline figure 绝对准则数字 =wa5\p/  
absolute interest 绝对权益 -CPLgT  
absolute order of discharge 绝对破产解除令 FH;)5GGnv  
absolute profit margin 绝对利润幅度 Eb8z`@p  
absolute value 实值;绝对值 5KssfI a  
absolutely vested interest 绝对既得权益 y;hco  
absorbed cost 已吸收成本;已分摊成本 vVo# nzeZ5  
absorption 吸收;分摊;合并 4ijZQ  
absorption rate 吸收率;摊配率;分摊率 %F<3_#Y  
ACB Finance Limited 亚洲商业财务有限公司 t'C9;  
acceptable form of reciprocity 合理的互惠条件 N9z!-y'X  
acceptable rate 适当利率;适当汇率 Y1BxRd?D  
acceptance agreement 承兑协议 =g=Vv"B_  
acceptance for honour 参加承兑 5'xZ9K  
acceptor 承兑人;接受人;受票人 ^!O2Fw  
acceptor for honour 参加承兑人 w h^I|D?"  
accident insurance 意外保险 \d w["k  
Accident Insurance Association of Hong Kong 香港意外保险公会 d"+ _`d=`  
accident insurance scheme 意外保险计划 vY,]f^F"  
accident year basis 意外年度基准 WhV>]B2+"  
accommodation 通融;贷款 :5:_Dr<  
accommodation bill 通融票据;空头票据 5zt5]zl'  
accommodation party 汇票代发人 l_2YPon  
account balance 帐户余额;帐户结余 h5))D!  
account book 帐簿 O)r>AdLGn  
account collected in advance 预收款项 i^/ H>E%u  
account current book 往来帐簿 ;;LiZlf  
account of after-acquired property 事后取得的财产报告 aQ)g7C  
account of defaulter 拖欠帐目 S_Vquw(+  
account payable 应付帐款 ?[lKft  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -AKbXkc~\  
account receivable 应收帐款 o7g6*hJz  
account receivable report 应收帐款报表 ` $[`C/h  
account statement 结单;帐单;会计财务报表 [+:KIW<  
account title 帐户名称;会计科目 r\|"j8  
accountant's report 会计师报告 TJs@V>,  
Accountant's Report Rules 会计师报告规则 @2 SL$0!QA  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &oDu$%dkT  
Accounting Arrangements 《会计安排》 %'dsb7n  
accounting basis 会计基础  TJb&f<  
accounting by Official Receiver 破产管理署署长呈交的帐目 4_\]zhS  
Accounting Circular 《会计通告》 dr4m}v.  
accounting class 会计类别 E+eC #!&w  
accounting date 记帐日期;会计结算日期 2V*<J:;wb  
accounting for money 款项核算 l3kBt-m  
Accounting Officer 会计主任 l`{JxVg  
accounting period 会计报告期;会计期 oF0*X$_X  
accounting policy 会计政策;会计方针 +L#):xr  
accounting practice 会计惯例 8SMa5a{  
accounting principle 会计准则 oc&yz>%q  
accounting record 会计记录 @wXo{p@W  
accounting report 会计报告 AFNE1q;{\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 om,=.,|Ld  
Accounting Society of China 中国会计学会 R=HcSRTkA  
accounting statement 会计报表 GZ"J6/0-|  
accounting system 会计制度;会计系统 sT"{ e7;F;  
accounting transaction 会计事项;帐务交易 \Eyy^pb  
accounting treatment 会计处理 !q*]_1  
accounting year 会计年度 =/HTe&  
accretion 增值;添加 C#.d sl  
accrual 应计项目;应累算数目 B4# gT  
accrual basis 应计制;权责发生制 1 BVpv7@  
accrual basis accounting 应计制会计;权责发生制会计 f@IL2DL}\  
accrue 应累算;应计 =[^_x+x hE  
accrued benefit 应累算利益 I4 4bm?[S  
accrued charges 应计费用 Ea3 4x  
accrued cumulative preference share dividend 应累算的累积优先股股息 U^$l$"~"  
accrued expenses 应累算费用 LpSd/_^b  
accrued interest payable 应付利息;应计未付利息 %:.00F([r  
accrued interest receivable 应收利息;应计未收利息 SyR[G*djl  
accrued right 累算权益 $RV'DQO  
accruing profit 应累算的利润 -ID!kZx  
accumulated fiscal reserve 累积财政储备 n15lX,FI  
accumulated profit 累积利润;滚存溢利 C`C$i>X7^  
accumulated reserve 累积储备 ]i:O+t/U  
accumulation of surplus income 累积收益盈余 ehls:)F  
acquired assets 既得资产 )Y,>cg:z~  
acquisition 收购;购置;取得 ^2um.`8  
acquisition cost 购置成本 ,0[h`FN  
acquisition expenses 购置费用 LgS.%Mn  
acquisition of 100% interest 收购全部股权 7~ok*yGw  
acquisition of control 取得控制权 `=~d^wKYJ3  
acquisition of fixed assets 购置固定资产 9Z_98 Rh  
acquisition of shell “买壳” 9#niMv9  
acquisition price 收购价 }!RFX)T  
act of God 天灾 uEkUK|  
acting partner 执事合伙人 gkNvvuQXc  
active market 买卖活跃的市场;交投畅旺的市场;旺市 $+ ?A[{JG  
active partner 积极参与的合伙人 Mo+HLN  
active trading 交投活跃 6 {tW$q  
actual circulation 实际流通 8'Ph/L,  
actual cost 实际成本 rgg3{bU/  
actual expenditure 实际开支;实际支出 'm+)n08[  
actual income 实际入息;实际收入;实际收益 > 9wEx[  
actual market 现货市场 fdTyY ;  
actual price 现货价;实际价格 t5pf4M7  
actual profit 实际利润 cLe659&  
actual quotation 实盘;实际价位;实际报价 kVe_2oQ_>  
actual year basis 按实际年度计算 W%RjjL J@  
actuals 实货 {sL(PS.z  
actuarial investigation 精算调查 ?k*s!YCZ  
actuarial principle 精算原则 `ynD-_fTN  
actuarial report 精算师报告 bPtbU :G  
Actuarial Society of Hong Kong 香港精算学会 bI~(<-S~K  
actuarial valuation 精算师估值 ro4 XA1  
actuary 精算师 9rsty{J8  
ad referendum agreement 暂定协议;有待覆核的协定 h $}&N  
ad valorem duty 从价税;按值征税 j*jO809%^  
ad valorem duty system 从价税制 X6]eQ PN2  
ad valorem fee 从价费 gyW##M@{  
ad valorem tariff 从价关税 2@S{e$YK`  
additional allowance 额外免税额 CvtG  
additional amount for unexpired risk 未过期风险的额外款额 CCZ]`*wJ  
additional assessable profit 补加应评税利润 za20Y?)[  
additional assessment 补加评税 we&g9j'  
additional commitment 额外承担 ,kKMUshBi  
additional commitment vote 额外承担拨款 |JW-P`tL0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JY tM1d  
additional dependent parent allowance 供养父母额外免税额 29E9ZjSK  
additional provision 额外拨款 64OgE!  
additional stamp duty 附加印花税 Vee`q.  
additional tax 补加税罚款;补加税款 D=nuK25  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'WG%O7s.  
adjudged bankrupt 被裁定破产 [/ E_v gZ  
adjudicated bankrupt 裁定破产人 wDV%.Cc  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Yg6 f  
adjudication of bankruptcy 裁定破产;宣告破产 g2WDa'{L  
adjudication of insolvency 裁定无力偿还债务 wZm=h8d  
adjusted actual 经调整的实数;调整后的实数 )_nc;&%w  
adjusted current assets 经调整的流动资产;调整后的流动资产 n1xN:A  
adjusted figure 经调整的数字;调整后的数额 L{\au5-4  
adjusted liabilities 经调整的负债;调整后的负债 jnuovM!x~  
adjusted loss 经调整的亏损;调整后的亏损 fN TPW]  
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 I2=?H <  
adjusted profit 经调整的利润;调整后的利润 r9@Q="J_)  
adjusted surplus 经调整的盈余额;调整后的盈余额 8L<GAe  
adjusted value 经调整的价值;调整后的价值 zl j%v/9  
adjustment 调整;修订;理算〔保险〕 it~>)_7*P  
adjustment centre 调剂中心 `}^_>  
adjustment lag 调整过程的时间差距;调整时差 ;$\d^i{N  
adjustment mechanism 调整机制 "$tP>PO{<  
adjustment of loss 亏损调整 L;0ZB=3n  
adjustment process 调整过程;调整程序 X|F([,o  
adjustment range 调整幅度 'o2x7~C@  
administered exchange rate 受管制汇率 $b/oiy!=|3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^MesP:[2  
administration expenses 行政费用 bb6J$NR  
administration fee 手续费;行政费 el*C8TWlw  
administration in bankruptcy 破产管理 37@_"  
administration order 遗产管理令 b"y][5VE  
administrator 管理人;遗产管理人 =M'y& iz-  
administrator of the estate 遗产管理人 ttPa[h{!  
admission of debt 债项承认书 gNO<`9q  
admission of proof 接纳债权证明 J:,>/')n  
advance 放贷款项;垫付款项;预支款项;预付款项 E{*~>#+  
advance account 暂支帐目;预付款帐户 <[2]p\rj  
advance compensation 预付补偿金 k 4+F  
advance from shareholder 股东垫款 >*v^E9Y  
advance pending reimbursement 预支以待日后付还 m1X0stFRs"  
advanced economy 先进经济体系 V Z[[zYe  
advancement 预付;预付财产 uJ4RjLM`  
advances warrant 垫款令 99}n %(V  
advancing 贷出 >uuP@j  
adverse balance 逆差 37wm[ Z  
adverse exchange 逆汇 z&o"K\y\  
advertisement addressed to shareholders 在报章刊登的致股东通告 5Y 4W:S  
advice for collection 托收通知书 2 fX-J  
advice of drawing 提款通知书;汇票通知书 +1 H.5|  
advice of payment 付款通知 `<h}Ygo>k/  
Advisory Committee [Securities and Futures Commission] \5$N> 2kO  
谘询委员会〔证券及期货事务监察委员会〕 _W4i?Bde  
Advisory Committee on Diversification 经济多元化谘询委员会 \w!G  
affidavit 誓章;遗产申报誓章 ki#O ^vl  
affidavit of no receipt 述明无收款的誓章 is%qG?,P  
affiliate 联号;联营公司;附属公司 m?G}%u  
affiliated company 附属公司;联号;联营公司 EAcJ>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iXc-_V6  
affordability 负担能力 QW.VAF\6*  
African Development Bank [AfDB] 非洲开发银行 =~% B}T  
after-acquired property 事后取得的财产 7CzZHkTg  
after-hours dealing 市后交易 1q*85 [Y  
after-tax profit 税后盈利;税后利润;税后溢利 kn_%'7  
agency agreement 代理协议 m-lUgx7  
agency expenses 代理机构的开支 '!64_OMj'  
agency fee 代理费 W :PGj0?  
Agency Law 《代理法》 Af:4 XSO6  
agent 代理人;承销人 y(B~)T~e@  
agent of company 公司代理人 ,>n 4 `A  
agent's fee 代理人费;经纪费 z)'dDM D"  
aggregate 总计;总数;总体数字 q#-szZQ  
aggregate amount 总款额;总额 \. A~>=:  
aggregate assets and liabilities 总体资产与负债 MEbx{XC  
aggregate at constant price 按固定价格计算的总体数字 ur-&- G^  
aggregate demand 总需求  yf!  
aggregate gross position 总持仓量 @4 m_\]Wy  
aggregate limit 总限额 nJF"[w,?  
aggregate of salaries tax 合计薪俸税 : 2?J#/o  
aggregate performance 总体表现;总体业绩 inavi5.  
aggregate supply 总体供应 v6 DN:!&  
aggregate surplus 总盈余 Rx*T7*xg{  
aggregate total 整体总额 LMWcF'l  
aggregate value 总值;合计价值 9}Tf9>qP>M  
aggregated basis 合计基准 kDJ5x8Q#  
aggregated net chargeable income 合计应课税入息实额 t$8f:*6(*  
aggregation 合并计算;合计;总和 HHD4#XcU  
aggregation of incomes of husband and wife 夫妇入息合并计算 '+NmHu:q  
aggregation of property 财产的总和 v9Oyboh(y  
agio 差价;贴水 VY$hg  
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》 ;8;nY6Ie  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment g6$X {  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 EN()dCQHr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BclZsU=xn  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -c!{';Zn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8w~I(2S:#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ehI*cf({  
agreement for a settlement 授产协议 Qw.""MLmN8  
agreement for assignment 转让协议  ;uNcrv0J  
agreement for sale 售卖协议;买卖协议 t<9oEjk["  
agreement for sale and purchase 买卖协议 4_J* 0=U  
agreement for the payment of interest 支付利息协议 M ]W'>g)G  
agreement for the repayment of money 还款协议 ;"\e aKl  
agreement of reinsurance 再保险协议 0ANqEQX  
Agricultural Bank of China 中国农业银行 WEUr;f  
air passenger departure tax 飞机乘客离境税 |Sy |E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g>x2[//pk  
airport tax 机场税 ZVJbpn<lo)  
alcohol duty 酒精税 /] ce?PPC  
alienation 让与;让渡;转让 :k075Zr/#D  
alimony 生活费;赡养费 {Q?AIp6u|  
All Ordinaries Index [AOI] 所有普通股指数 {IJV(%E   
all risks 全险;综合险 Y4}!9x  
All Sales Record for Stock Market 《股票市场成交报告》 D{h1"q  
Allied Capital Resources Limited 新联财务有限公司 dC_L~ }=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;Yyg(Ex  
allocation letter 拨款信件 Rk56H  
allocation of fund 分配款项;预留款项 [[QrGJr  
allocation of profit 利润分配;溢利分配 _wKFT>  
allocation warrant 拨款令  pzezN  
allotment 分配;配股 g1L$+xD^  
allotment notice 股份配售通知;配股通知 ;14[)t$  
allotment of shares 股份分配 tt,MO)8 VD  
allowable 可获宽免;免税的 9k ]$MR  
allowable business loss 可扣除的营业亏损 q"'^W<i  
allowable expenses 可扣税的支出 gVsAz  
allowance 免税额;津贴;备抵;准备金 49~5U+x;  
allowance for debts 债项的免税额 7_d gQI3y  
allowance for depreciation by wear and tear 耗损折旧免税额 e//28=OH  
allowance for funeral expenses 殡殓费的免税额 Ttb @98  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :#"gQ^YNp  
allowance for repairs and outgoings 修葺及支出方面的免税额 /}r%DND'  
allowance to debtor 给债务人的津贴 \y{Bnp5h  
alteration of capital 资本更改 9M:wUYHT  
alternate trustee 候补受托人 T.GY  
amalgamation 合并 M5HKRLt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *f$mSI=  
ambit of charges 征税范围;收费范围 =- ~82%  
amended valuation 经修订的估值 MFaK=1  
American Commodities Exchange 美国商品交易所 ]<A|GY0q1  
American Express Bank Limited 美国运通银行 BQmg$N,F  
American Stock Exchange 美国证券交易所 zht^gOs  
amortization 摊销 #tKc!]m  
amount due from banks 存放银行同业的款项 0K`3BuBs  
amount due from banks abroad 存放海外银行同业的款项 @3c5"  
amount due from holding companies 控股公司欠款 ]nhLv!Co  
amount due from local banks 存放本港银行同业的款项 Byyus[b'A  
amount due to banks 银行同业的存款 -7*,}xV  
amount due to banks abroad 海外银行同业的存款 Y<X%'Wd\  
amount due to holding companies 控股公司存款 FJKt5}`8  
amount due to local banks 本港银行同业的存款 9`i=kp  
amount due to outport banks 外埠银行同业的存款 s<H0ka@  
amount for note issue 发行纸币的款额 K& <|94_k  
amount of bond 担保契据的款额 WZ'8{XY8  
amount of consideration 代价款额 @a)@1:=Rm  
amount of contribution 供款数额 x"K<@mR5G  
amount of indebtedness 负债款额 _\>?.gg$  
amount of principal of the loan 贷款本金额 uO>$,s  
amount of rates chargeable 应征差饷数额 C[gCwDwl  
amount of share capital 股本额 2[LT!TT  
amount of sums assured 承保款额 [#$-kd~  
amount of variation 变动幅度 .6+j&{WNo!  
amount of vote 拨款数额 `+1+0?9  
amount payable 应付款额 9 bYoWw  
amount receivable 应收款额 [Pi8gj*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W`^'hka  
analysis 分析 N?U;G*G  
ancillary risk 附属风险 4~hd{8  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~;QO`I=0P  
annual accounting date 年结日期 2)h i(  
annual allowance 每年免税额;年积金;年度津贴;年津 &Hb6  
annual balance 年度余额 NZ/gp"D?  
annual disposable income 每年可动用收入 F(^vD_G  
annual estimates 周年预算 oqB(l[%z2  
annual fee 年费 o"R[#E&Yx  
annual general meeting 周年大会 $`.7XD}  
annual growth rate 年增率;每年增长率 XU5/7 .  
annual long-term supplement 长期个案每年补助金 mS6 #\'Qa  
annual pensionable emolument 可供计算退休金的年薪 GN?^7kI  
annual report 年报 f}0(qN/G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 63QMv[`,  
annual return 周年报表;周年申报表;每年报税表格 6E{HNPMb>  
Annual Return Rules 《周年报表规则》 IUAx*R  
annual review of consumer prices 每年消费物价回顾 X,:^})]  
annual roll-forward basis 逐年延展方式 @D^y<7(  
annual salary 年薪 D5Wo e&g,  
annual statement 年度报表;年度决算表 $FZ~]Ef  
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 }L>}_NV\  
annuitant 年金受益人 @X?DHLM  
annuity 年金 QUVwO m  
annuity contract 年金合约 q6f+tdg=  
annuity on human life 人寿年金 d5fnJ*a>l  
antecedent debt 先前的债项 W~aVwO'(  
ante-dated cheque 倒填日期支票 rQ(Aj  
anticipated expenditure 预期开支 \Pi\c~)Pr  
anticipated net profit 预期纯利 CO%7^}xSE,  
anticipated revenue 预期收入 b4ZZyw  
anti-inflation measure 反通货膨胀措施 UX;?~X  
anti-inflationary stance 反通货膨胀立场 x5YW6R.<t  
apparent deficit 表面赤字 tq H7M0Ry  
apparent financial solvency 表面偿债能力 tisSj?+  
apparent partner 表面合伙人 X xcY  
application for personal assessment 个人入息课税申请书 >N62t9Ll[  
application of fund 资金应用 ST5L O#5  
application to release as liquidator and to destruct the books of accounts and documents [^ $nt  
申请免除清盘人职务及毁灭帐簿与文件 5,})x]'x  
appointed actuary 委任精算师 {mrTpw  
appointed auditor 委任核数师;委任审计师 >8D!K0?E  
appointed trustee 委任的受托人 N9tH0  
appointer 委任人 x2=Bu#Y  
apportioned pro rata 按比例分摊 x^Q:U1  
apportionment 分配;分摊 @)1>ba  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7n9&@D3 :P  
apportionment formula 分摊方程式 t6m3lq{  
apportionment of estate duty 遗产税的分摊 Bha#=>4FU  
appraisal 估价;评估 '#!nK O2<  
appreciable growth 可观增长 y^zII5|s  
appreciable impact 显着影响 U>w#`Sy[  
appreciable increase 可观增长 h:-ZXIv?  
appreciation 增值;升值 &a5UQ>  
appreciation against other currencies 相对其他货币升值 O;z:?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1fm4:xHH  
appreciation tax 增值税 r/}q=J.  
appropriation 拨款;拨用;拨付 Atc9[<~WG  
appropriation account 拨款帐目 1)pwR3(^Fz  
Appropriation Bill 拨款法案 r&oR|-2hRk  
appropriation-in-aid system 补助拨款办法 .A<G$ db ?  
approved assets 核准资产 4~xKW2*`K  
approved basket stock 认可一篮子证券 k\BJs@-  
approved budget 核准预算 EudX^L5U<d  
approved charitable donation 认可慈善捐款 g"ha1<y<  
approved charitable institution 认可慈善机构 r*HbglB  
approved currency 核准货币;认可货币 #%N v\ g;  
approved estimates 核准预算 M<^]Ywq*p  
approved estimates of expenditure 核准开支预算 N;4bEcWjp  
approved overseas insurer 核准海外保险人 nF>41 K  
approved overseas trust company 核准海外信托公司 kH~ z07:  
approved pooled investment fund 核准汇集投资基金 w=:o//~6j  
approved provident fund scheme 认可公积金计划 6!zBLIYFI  
approved provision 核准拨款 )12.W=p  
approved redeemable share 核准可赎回股份 h?R{5?RxK  
approved regional stock 认可地区性证券 J!Er%QUR  
approved retirement scheme 认可退休金计划 :dq.@:+<R  
approved subordinated loan 核准附属贷款 94VtGg=b}  
arbitrage 套戥;套汇;套利 SQ8xfD*  
arbitrageur 套戥者;套汇者 \ne1Xu:hM  
arbitrary amount 临时款项 d-c<dS+R  
arrangement 措施;安排;协定 /N= }wC  
arrears 欠款 /Cy4]1dw  
arrears of pay 欠付薪酬 mSLA4[4{  
arrears of revenue 逾期未收税款;逾期未收的帐项 7]W6\Z  
articles of association 组织章程;组织细则;组织章程细则 (rqc_ZU5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7OAM  
ascertainment of profit 确定利润 'L?e)u.  
"Asia Clear" “亚洲结算系统” 0t*e#,y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \c}_!.xj"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K8#MQR2@  
Asian Development Fund [ADF] 亚洲发展基金 k%uR!cL  
Asian dollar bond 亚洲美元债券 xfoQx_]$Im  
Asian dollar market 亚洲美元市场 p 4_j>JPv5  
Asian dollar rate 亚洲美元利率 scX'>\w&c  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #lAC:>s3U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uN>JX/-  
asked price 沽盘;喊价;索价;卖方报价 oCfO:7  
assessable income 应评税入息 GT.1,E ,Vw  
assessable loss 应评税亏损 6&| hpp#[  
assessable profit 应评税利润 p0*qv"lA  
assessable value 应评税值 $mxm?7ZVR  
assessed profit 估定利润 GWFF.Mo^  
assessed value 经评估价值 5~D(jHY;  
assessment 评税;评定;估价;评税单 F<.oTP-B  
assessment number 评税编号;估价编号 ezimQ  
assessment of additional tax 补加税评税 =LXjq~p  
assessment of performance 业绩评估;实绩评价 YP E1s  
Assessor 评税主任 "5<:Dj/W  
asset price bubbles 资产价格泡沫 ( jACLo  
asset-backed securities 具资产保证的证券 GuK3EM*_  
assets accretion 资产增值 P5Lb)9_Jw  
assets and liabilities 资产与负债 L~oy|K67  
assets betterment statement 资产递增表;资产改进表 (4o<U%3kGq  
assets lending 实物放款;有抵押贷款 L4O.=*P1  
assets of the company passing on the death 死者去世时转移的公司资产 fGZ56eH:  
assets pledged as security for liabilities 用作负债抵押的资产 &Va="HNKt  
assets portfolio 资产投资组合 E{;F4wT_@  
assets price 资产价格 .~$!BWP  
assets quality 资产质素 {p\ll  
assets realization 资产变现 e"oTlB  
assets refinancing arrangement 资产再集资安排 }1fi#  
assets securitization 资产证券化 .RNY}bbk  
assets situated outside Hong Kong 在香港以外地方的资产 E7'  
assets stripping 削减资产;拆卖资产 '0-YFx'U0V  
assets value 资产值 \SSHjONX  
assignee 承让人 +*RaX (&  
assignment 转让;转让书;转让契 CvhVV"n  
assignment of interest 权益转让 >$$z6A[  
assignment of letters patent and trade mark 专利证书及商标转让 cwuzi;f  
assignment of property 物业转让;物业转让书 n6AA%? 5  
assignment right 转让权 Qb%o%z?hee  
assignor 转让人 (+yH   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3r VfBz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (E;+E\E  
associate member 附属会员 BP4xXdG  
associated body corporate 相联法人团体 @C-03`JWuK  
associated company 相联公司;联属公司 c@3mfc{  
associated corporation 相联法团 Hr_5N,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {V,aCr  
公认会计师公会〔英国〕 {Qi J-[q  
Association of Futures Exchange Brokers 香港期货经纪协会 :)Pj()Os|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N0DzFXp  
association of underwriters 承保人组织 :KmnwYm  
assumption of control 接管 Y5CDdn  
assurance 担保;保险;转易;转易书 XGuxd  
assurance of interest 权益的转易 +0}z3T1L  
at 19XX price 按一九XX年价格计算 SR$ 'JGfp  
at a discount 按赔价计算;按贴水价格计算;打折扣 _aeIK  
at a premium 按溢价计算;按升水价格计算 t4iD<{4  
at call 通知付款;按通知 [rkw k\m*  
at constant market price 按固定市价计算 !4-4i  
at constant price 按固定价格计算 X+1Mv  
at cost 按成本计算 d-3.7nJ:  
at current market price 按当时市价计算;按现时市价计算 /#WvC;B  
at current price 按当时价格计算;按现时价格计算 #x qiGK  
at factor cost 按要素成本计算;按生产要素成本计算 ]_BH"ng}  
at money-of-the-day price 按付款当日价格计算 Q,K$)bM  
at or better 按指定或较佳价位〔买卖指令〕 ({ O~O5k  
at par 按面值计算;平价 e2e!"kEF  
at sight 见票即付 ;FQNO:NP  
at the close 按收市盘 +4$][3.  
at the opening 按开市盘 @XJ#oxM^  
attestation 见证;见证条款 y8_$YA/g  
at-the-money option 平价期权 b)@D@K"5  
attorney 受权人;受托代表人 ?3lA ogB  
attornment 新拥有人承认书 +Xp1=2Mq  
attributable profit 可归属利润 2x>7>;>  
attributable share value 可归属股份价值 a^={X<K|/  
Auckland Stock Exchange 奥克兰证券交易所 MyZVx|7 E  
auction 拍卖 ZIKSHC9  
auctioneer 拍卖商 2X<%BFsE  
audit 审计;核数 %x.du9  
Audit Commission 审计署 ]1FLG* sB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TjDtNE  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 'hE'h?-7  
audit review 帐目审查 1fvN[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 PB *v45  
audited account 审计帐目;经审计的帐目 []v$QR&u#v  
audited annual account 经审计的周年帐目 )s,LFIy<A  
audited balance sheet 经审计的资产负债表 Gx %=&O  
auditor 核数师;核数主任;审计师 (dZ]j){  
auditor's certificate 核数师证明书;审计师证明书 nK32or3  
auditor's report 核数师报告;审计师报告 /ej[oR  
Aussie bond 澳元债券 NVghkd  
austerity budget 紧缩预算 CY*o"@-o5)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -)Bvx>8fq-  
Australia All Ordinaries Index 澳洲所有普通股票指数 MVnN0K4  
Australian Dollar [AUD] 澳元 > 23$_'2  
Australian Options Market 澳大利亚期权市场 *|<T@BXn  
Australian Securities Commission 澳洲证券事务监察委员会 3dSb!q0&N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,]:Gn5~  
Australian Stock Exchange 澳大利亚证券交易所 ~`Rar2%B  
Austrian Schilling [ATS] 奥地利先令 ?JG^GD7D  
authentication 认证;鉴证 D2g/P8.<A  
authority to purchase 委托购买证;委购书 d<+hQ\BF,  
authorization 认可;核准;授权;授权书 w >2sr^!y  
authorization by direction 指示授权 8\"Gs z  
authorization by instruction 指令授权 Y)DAR83  
authorization by warrant 令状授权 a2Nxpxho  
authorization of unit trust 单位信托的认可 WW.@&#S5  
authorized agent 指定代理人 }toe'6  
authorized capital 法定资本 m~ 5"q%;  
authorized clerk 出市员 `LNhamp  
authorized dealer 认可交易商 QyxUK}6mr  
authorized financial institution 认可财务机构 ]=VRct "  
authorized fund 认可基金 lP*n%Pn)  
authorized fund house 获授权的基金公司;认可基金公司 m";..V  
authorized institution 认可机构 N2k<W?wQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #bBh. ^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rf-yUH]&S  
authorized insurer 获授权保险人;获认可承保人 }NoP(&ebz*  
authorized investment 特准投资项目 /!2`pv  
authorized person 获授权人 4w~%MZA^  
authorized representative 获授权代表 {aNpk,n  
authorized share capital 法定股本 8q%y(e  
automated quotation system 自动报价系统 "!D y[J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^~I@]5Pq  
自动交易系统〔香港期货交易所有限公司〕 +}N'Xa/Jt  
automatic adjustment mechanism 自动调整机制 t/Y0e#9,  
automatic adjustment system 自动调整系统 Bcarx<P-p  
Automatic Clearing House 自动票据交换所 4xEw2F  
automatic exchange rates accumulation system 自动化汇率累集系统 mE`qA*=?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SOq:!Qt  
automatic teller machine [ATM] 自动柜员机 -&sY*(:n_  
autopay 自动转帐 t))MZw&@  
available assets 可用资产 ;:j1FOj  
available fiscal reserve 现存财政储备 HO['o{>BL  
available profit 可用利润 hO&b\#@~  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 CxeW5qc  
average 平均;平均数;海损 `:Gzjngc  
average basic salary 平均基本薪金 PBnH#zm  
average consumer expenditure 平均消费开支;一般消费开支 /ZD6pF  
average cost 平均成本 m)} 01N4  
average cost of land production 增辟土地平均成本 tnaFbmp  
average daily turnover 平均每日成交额 cLl~4jL  
average daily wage rate 平均每日工资率 u*v<dsGQ  
average expenditure pattern 平均开支模式 =V]0G,,\  
average growth rate 平均增长率 7dcR@v`c  
average net fixed assets 固定资产平均净值 *s*Y uY%y  
average of relatives 相对价格平均数 ')!X1A{  
average price 平均价格 Oo@o$\+v  
average propensity to consume 平均消费倾向;一般消费倾向 i4,p\rE0  
average propensity to save 平均储蓄倾向;一般储蓄倾向 BH1h2OEe#  
average rate 平均率 w^ut,`yW R  
average revenue 平均收入;平均收益 oR&z,%0wMK  
average stock 平均库存;平均存货 sa4w.9O1GS  
average yearly rent 平均年租 J6n>{iE  
avoidance of double taxation 避免双重课税 T"[]'|'  
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 \O;2^  
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