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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: g)^g_4  
A share A股;甲类股份 ~3qt<"  
abatement of tax 减税;减扣免税额 br4 %(w(d  
ABN AMRO Bank N.V. 荷兰银行 |Q*{yvfEo  
above-the-line expenditure 线上项目支出;经常预算支出 |]j2T 8_=  
above-the-line receipt 线上项目收入;经常预算收入 CG[04y  
ABSA Asia Limited 南非联合亚洲有限公司 wak'L5GQE  
absolute change 绝对数值变更 E>k!d'+tb  
absolute expenditure 实际开支 *[b22a4H(  
absolute guideline figure 绝对准则数字 ,2lH*=m;  
absolute interest 绝对权益 {[[/*1r|  
absolute order of discharge 绝对破产解除令 zfm#yDf  
absolute profit margin 绝对利润幅度 &``nYI g/  
absolute value 实值;绝对值 utBKl' `  
absolutely vested interest 绝对既得权益 @;h$!w<  
absorbed cost 已吸收成本;已分摊成本 (z IIC"~5  
absorption 吸收;分摊;合并 f"0?_cG{%  
absorption rate 吸收率;摊配率;分摊率 O@sJ#i>  
ACB Finance Limited 亚洲商业财务有限公司 _W gpk 0  
acceptable form of reciprocity 合理的互惠条件 t(=Z@9)]4F  
acceptable rate 适当利率;适当汇率 lIgAc!q(  
acceptance agreement 承兑协议 7aJ:kumDZ  
acceptance for honour 参加承兑 UGK,+FN  
acceptor 承兑人;接受人;受票人 "UTAh6[3oD  
acceptor for honour 参加承兑人 = K3NKPUI  
accident insurance 意外保险 8 J;\Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 6:qh%ZR  
accident insurance scheme 意外保险计划 MUvgmJsN  
accident year basis 意外年度基准 7r wNjY#  
accommodation 通融;贷款 &,C;_3   
accommodation bill 通融票据;空头票据 m$B)_WW  
accommodation party 汇票代发人 dn:/8~B"X  
account balance 帐户余额;帐户结余 ]$i~;f 8I  
account book 帐簿 W4n(6esO  
account collected in advance 预收款项 AMc`qh  
account current book 往来帐簿 y~;w`5;|  
account of after-acquired property 事后取得的财产报告 +/DT#}JE  
account of defaulter 拖欠帐目 A!^gF~5  
account payable 应付帐款 HR$;QHl~F  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 esK0H<]  
account receivable 应收帐款 5yQ\s[;o3  
account receivable report 应收帐款报表 _p\O!y  
account statement 结单;帐单;会计财务报表 n+:}p D  
account title 帐户名称;会计科目 ]6z ; M;F`  
accountant's report 会计师报告 ~oE@y6Q  
Accountant's Report Rules 会计师报告规则 ?$0t @E  
accounting and auditing procedure 会计与审计程序;会计与核数程序 CC.ri3+.  
Accounting Arrangements 《会计安排》 OmAa$L,'w  
accounting basis 会计基础 _ e94  
accounting by Official Receiver 破产管理署署长呈交的帐目 41NVF_R6J  
Accounting Circular 《会计通告》 1$1P9x@H  
accounting class 会计类别 CyD)=e {  
accounting date 记帐日期;会计结算日期 X!!3>`|  
accounting for money 款项核算 fm&pxQjg  
Accounting Officer 会计主任 -VkPy<)  
accounting period 会计报告期;会计期 6tv-PgZ  
accounting policy 会计政策;会计方针 ioJr2wq6  
accounting practice 会计惯例 W;!)Sj4<T!  
accounting principle 会计准则 A7=k 9|  
accounting record 会计记录 <K  GYwLk  
accounting report 会计报告 j=n<s</V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9y(491"o  
Accounting Society of China 中国会计学会 +'!Y[7|9iv  
accounting statement 会计报表 =w2_1F"  
accounting system 会计制度;会计系统 /'Q2TLy=  
accounting transaction 会计事项;帐务交易 ZCz#B2Sf8  
accounting treatment 会计处理 CCU<t Q  
accounting year 会计年度 &@/25Y2  
accretion 增值;添加 "*Gp@  
accrual 应计项目;应累算数目 ~dlpoT  
accrual basis 应计制;权责发生制 gMUCVKGf  
accrual basis accounting 应计制会计;权责发生制会计 TI}Y U  
accrue 应累算;应计 hLF;MH@  
accrued benefit 应累算利益 B):hm  
accrued charges 应计费用 Ym$=^f]-  
accrued cumulative preference share dividend 应累算的累积优先股股息 <U~at+M  
accrued expenses 应累算费用 ?"L ^ 0%  
accrued interest payable 应付利息;应计未付利息  NH0uK  
accrued interest receivable 应收利息;应计未收利息 o2W^!#]=  
accrued right 累算权益 eGj[%pk  
accruing profit 应累算的利润 =uD^#AX  
accumulated fiscal reserve 累积财政储备 6uKS!\EY|  
accumulated profit 累积利润;滚存溢利  :C9vs  
accumulated reserve 累积储备 \TnRn(Kw  
accumulation of surplus income 累积收益盈余 )k6kK}  
acquired assets 既得资产 5:|=/X%#qp  
acquisition 收购;购置;取得 RG y+W-  
acquisition cost 购置成本 JpC_au7CX  
acquisition expenses 购置费用 (.N!(;G  
acquisition of 100% interest 收购全部股权 EiCEB;*z|d  
acquisition of control 取得控制权 >S'IrnH'!  
acquisition of fixed assets 购置固定资产 k`h#.B J  
acquisition of shell “买壳” ^!sIEL  
acquisition price 收购价 #MAXH7[  
act of God 天灾 5Sz}gP('  
acting partner 执事合伙人 >m# bj^F\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Qkb=KS%z  
active partner 积极参与的合伙人 55Ag<\7  
active trading 交投活跃 oJe`]_XZ  
actual circulation 实际流通 eH^~r{{R  
actual cost 实际成本 aDZ]{;  
actual expenditure 实际开支;实际支出 }B@44HdY  
actual income 实际入息;实际收入;实际收益 2i)vT)~  
actual market 现货市场 8=,-r`oNy  
actual price 现货价;实际价格 JUd Q Q  
actual profit 实际利润 y87oW_"h  
actual quotation 实盘;实际价位;实际报价 /nB|Fo_&Q  
actual year basis 按实际年度计算 B<oBo&uA  
actuals 实货 ^vha4<'-qG  
actuarial investigation 精算调查 `/JuItL-  
actuarial principle 精算原则 V2LvE.Kj  
actuarial report 精算师报告 }0idFotck  
Actuarial Society of Hong Kong 香港精算学会 }) Zcw1g  
actuarial valuation 精算师估值 &AP`k  
actuary 精算师 Er@OmNT  
ad referendum agreement 暂定协议;有待覆核的协定 Ri;_ 8v[H|  
ad valorem duty 从价税;按值征税 #dDM "s  
ad valorem duty system 从价税制 lGpci  
ad valorem fee 从价费 M$UZn  
ad valorem tariff 从价关税 X}B ]0z>  
additional allowance 额外免税额 i6)HC  
additional amount for unexpired risk 未过期风险的额外款额 {B[ }}wX$  
additional assessable profit 补加应评税利润 2sH1) ,\  
additional assessment 补加评税 BV=~ !tsl  
additional commitment 额外承担 S<eB&qT$  
additional commitment vote 额外承担拨款 1:22y:^j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y85R"d  
additional dependent parent allowance 供养父母额外免税额 a6!|#rt  
additional provision 额外拨款 t4Pi <m:7  
additional stamp duty 附加印花税 r1/9BTPKdJ  
additional tax 补加税罚款;补加税款 2B"&WKk  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 frT<9$QUL  
adjudged bankrupt 被裁定破产 y-N]{!  
adjudicated bankrupt 裁定破产人 ~DP_1V?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZY=a[K  
adjudication of bankruptcy 裁定破产;宣告破产 OTzuOP 8  
adjudication of insolvency 裁定无力偿还债务 u7lO2 C7  
adjusted actual 经调整的实数;调整后的实数 y~^-I5!_ u  
adjusted current assets 经调整的流动资产;调整后的流动资产 $rm/{i_7  
adjusted figure 经调整的数字;调整后的数额 % O u'+A  
adjusted liabilities 经调整的负债;调整后的负债 xQkvK=~$  
adjusted loss 经调整的亏损;调整后的亏损 a!B"WNb+  
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 bXk(wXX  
adjusted profit 经调整的利润;调整后的利润 o>\o=%D.a  
adjusted surplus 经调整的盈余额;调整后的盈余额 pD;fFLvN  
adjusted value 经调整的价值;调整后的价值 ;b!qt-;.<  
adjustment 调整;修订;理算〔保险〕 :B:6ezDF6  
adjustment centre 调剂中心 SM\qd4  
adjustment lag 调整过程的时间差距;调整时差 nM|F MK^  
adjustment mechanism 调整机制 Vh N6 oI  
adjustment of loss 亏损调整 c3.;o  
adjustment process 调整过程;调整程序 ym_p49  
adjustment range 调整幅度 tmi)LRF H  
administered exchange rate 受管制汇率 w|c200Is}e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9qUkw&}H  
administration expenses 行政费用 mM.YZUX  
administration fee 手续费;行政费 0+F--E4  
administration in bankruptcy 破产管理 8kT`5`}lB  
administration order 遗产管理令 U1O8u-X  
administrator 管理人;遗产管理人 v UhgM'  
administrator of the estate 遗产管理人 i!)\m0Wm  
admission of debt 债项承认书 oI-,6G}  
admission of proof 接纳债权证明 ($-m}UF\/  
advance 放贷款项;垫付款项;预支款项;预付款项  zPN:)  
advance account 暂支帐目;预付款帐户 Raf(m,o(  
advance compensation 预付补偿金 -\n%K  
advance from shareholder 股东垫款 .F G%QFF~  
advance pending reimbursement 预支以待日后付还 us+z8Mz  
advanced economy 先进经济体系 JJK-+a6cX  
advancement 预付;预付财产 Rqr>B(|  
advances warrant 垫款令 bvS6xU- J  
advancing 贷出 ?AK`M #M  
adverse balance 逆差 J4u>77I  
adverse exchange 逆汇 </2 aQn  
advertisement addressed to shareholders 在报章刊登的致股东通告 -5JN`  
advice for collection 托收通知书 ["[v  
advice of drawing 提款通知书;汇票通知书 glLoYRTi  
advice of payment 付款通知 wf`A&P5tF  
Advisory Committee [Securities and Futures Commission] d,toUI  
谘询委员会〔证券及期货事务监察委员会〕 gloJ;dE B  
Advisory Committee on Diversification 经济多元化谘询委员会 8N \<o7t%  
affidavit 誓章;遗产申报誓章 KwU;+=_.  
affidavit of no receipt 述明无收款的誓章 SEVB.;  
affiliate 联号;联营公司;附属公司 \440gH`  
affiliated company 附属公司;联号;联营公司 )D ~ 5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pQ>|d H+.  
affordability 负担能力 Jj?HOtaM  
African Development Bank [AfDB] 非洲开发银行 O]' 2<;  
after-acquired property 事后取得的财产 RL3*fRlb  
after-hours dealing 市后交易 ;Y0M]pC  
after-tax profit 税后盈利;税后利润;税后溢利 ~r~YR=  
agency agreement 代理协议 {@6:kkd  
agency expenses 代理机构的开支 sNM ]bei  
agency fee 代理费 t&Q(8Hz  
Agency Law 《代理法》 No`*->R  
agent 代理人;承销人 Tl2(%qB  
agent of company 公司代理人 =#=}|Q}  
agent's fee 代理人费;经纪费 5?Pf#kq  
aggregate 总计;总数;总体数字 @)U;hk)j;  
aggregate amount 总款额;总额 F?[1 m2  
aggregate assets and liabilities 总体资产与负债 )FNn  
aggregate at constant price 按固定价格计算的总体数字 }x+6<Rp'E_  
aggregate demand 总需求 HQ]mDo  
aggregate gross position 总持仓量 c0Pj})-  
aggregate limit 总限额 qsQ{`E0  
aggregate of salaries tax 合计薪俸税 sC0u4w>Y  
aggregate performance 总体表现;总体业绩 ~6IY4']m*  
aggregate supply 总体供应 .+kg1=s  
aggregate surplus 总盈余 4XAs^>N+  
aggregate total 整体总额 V0BT./ B\<  
aggregate value 总值;合计价值 D|ra ;d  
aggregated basis 合计基准 )K$YL='kX  
aggregated net chargeable income 合计应课税入息实额 ;dPaWS1D  
aggregation 合并计算;合计;总和 U!NuiKaQ26  
aggregation of incomes of husband and wife 夫妇入息合并计算 g9fYt&  
aggregation of property 财产的总和 U8J9 #+:  
agio 差价;贴水 lrj&60R`w  
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》 XRO(p`OE-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment < Sgc6>)  
《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》 &>]U c%JK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6~Dyr82"B  
《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》 * V7mM?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Yxbg _RQm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T*%rhnTv0  
agreement for a settlement 授产协议 eh> |m> JY  
agreement for assignment 转让协议 r}es_9*~Z  
agreement for sale 售卖协议;买卖协议 YC')vv3o(  
agreement for sale and purchase 买卖协议 (~o"*1fk>  
agreement for the payment of interest 支付利息协议 M[~{!0Uz g  
agreement for the repayment of money 还款协议 7e\Jg/FU  
agreement of reinsurance 再保险协议 JsNj!aeU%  
Agricultural Bank of China 中国农业银行 qS9<_if2  
air passenger departure tax 飞机乘客离境税 D'vaK89\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3&CV!+z  
airport tax 机场税 :;eQ*{ `\  
alcohol duty 酒精税 WMC\J(@.  
alienation 让与;让渡;转让 :9av]Yv&  
alimony 生活费;赡养费 cc3B}^@p=  
All Ordinaries Index [AOI] 所有普通股指数 ^2);*X>  
all risks 全险;综合险 >KL=(3:":p  
All Sales Record for Stock Market 《股票市场成交报告》 Hqs!L`oW)  
Allied Capital Resources Limited 新联财务有限公司 9cHo~F|ur  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~^jPE)  
allocation letter 拨款信件 K1^7v}P  
allocation of fund 分配款项;预留款项 w^Yo)"6  
allocation of profit 利润分配;溢利分配 Vjs'|%P7  
allocation warrant 拨款令 {kw% 7}!  
allotment 分配;配股 ~ \<$H'  
allotment notice 股份配售通知;配股通知 _cE_\Ay  
allotment of shares 股份分配 3}!u8,P  
allowable 可获宽免;免税的 "w%:5~u 9  
allowable business loss 可扣除的营业亏损 !#:5^":;  
allowable expenses 可扣税的支出 ;N?(R\* 8  
allowance 免税额;津贴;备抵;准备金 (WJ)!  
allowance for debts 债项的免税额 &+&@;2  
allowance for depreciation by wear and tear 耗损折旧免税额 Z|Oq7wzEH  
allowance for funeral expenses 殡殓费的免税额 T - _))  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9 :Oz-b  
allowance for repairs and outgoings 修葺及支出方面的免税额 oKsArZG  
allowance to debtor 给债务人的津贴 3>^]r jFw  
alteration of capital 资本更改 2|=hF9  
alternate trustee 候补受托人 3qn_9f]  
amalgamation 合并 ch :rAx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &3Yj2 Fw  
ambit of charges 征税范围;收费范围 u*): D~A  
amended valuation 经修订的估值 }6!/Nb  
American Commodities Exchange 美国商品交易所 C#nT@;VO5  
American Express Bank Limited 美国运通银行 h x&"fe  
American Stock Exchange 美国证券交易所 |T@SlNi]  
amortization 摊销 ,}&TZkN{-  
amount due from banks 存放银行同业的款项 v@tEHRadz  
amount due from banks abroad 存放海外银行同业的款项 gT0yI ;g]  
amount due from holding companies 控股公司欠款 :;.^r,QAI  
amount due from local banks 存放本港银行同业的款项 D\b$$z]q  
amount due to banks 银行同业的存款 E r%&y  
amount due to banks abroad 海外银行同业的存款 )ds]fvMW]N  
amount due to holding companies 控股公司存款 :ujpLIjvVG  
amount due to local banks 本港银行同业的存款 2H}y1bkW  
amount due to outport banks 外埠银行同业的存款 Vj9X6u}{  
amount for note issue 发行纸币的款额 \c CH/  
amount of bond 担保契据的款额 %jy$4qAf%  
amount of consideration 代价款额 ^h$*7u"^y  
amount of contribution 供款数额 ` PQQU~^  
amount of indebtedness 负债款额 SMD*9&,  
amount of principal of the loan 贷款本金额 [U/h'A.j  
amount of rates chargeable 应征差饷数额 v:/\; 2  
amount of share capital 股本额 NI#]#yM+  
amount of sums assured 承保款额 Fz';H  
amount of variation 变动幅度 "A"YgD#t  
amount of vote 拨款数额 Qy0w'L/@  
amount payable 应付款额 'I&0$<  
amount receivable 应收款额 F5RL+rU(h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T>'O[=UWh  
analysis 分析 d}zh.O5P!  
ancillary risk 附属风险 ^n0;Q$\  
annual account 周年帐目;周年帐目报表;年度决算;年结 <O 0Q]`i  
annual accounting date 年结日期 XQ9W y  
annual allowance 每年免税额;年积金;年度津贴;年津 >fzyD(>  
annual balance 年度余额 ~Ym _ {  
annual disposable income 每年可动用收入 $uDgBZA\  
annual estimates 周年预算 Qgj# k  
annual fee 年费 U,#x\[3!Jt  
annual general meeting 周年大会 'k[qx}  
annual growth rate 年增率;每年增长率 ,\iHgsZ  
annual long-term supplement 长期个案每年补助金 Z! O4hA4  
annual pensionable emolument 可供计算退休金的年薪 ~q}L13^k  
annual report 年报 G |KA!q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !i~(h&z  
annual return 周年报表;周年申报表;每年报税表格 *lvADW5e  
Annual Return Rules 《周年报表规则》 cVW7I  
annual review of consumer prices 每年消费物价回顾 BYXc 'K  
annual roll-forward basis 逐年延展方式 :vb5J33U  
annual salary 年薪 }W8A1-UF  
annual statement 年度报表;年度决算表 B6 (\1  
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 #4O4,F>e  
annuitant 年金受益人 "H[K3  
annuity 年金 (cOe*>L;  
annuity contract 年金合约 |Q 3d7y  
annuity on human life 人寿年金 &L$9Ii  
antecedent debt 先前的债项 ZI!:  
ante-dated cheque 倒填日期支票 1*u]v{JJ(  
anticipated expenditure 预期开支 7Dbm s(:(  
anticipated net profit 预期纯利 ]|tg`*l!>  
anticipated revenue 预期收入 O*l,&5  
anti-inflation measure 反通货膨胀措施 }x`Cnn  
anti-inflationary stance 反通货膨胀立场 H]R/=OYBUh  
apparent deficit 表面赤字 GNMOHqg4  
apparent financial solvency 表面偿债能力 [w'Q9\,p  
apparent partner 表面合伙人 rgzra"u)  
application for personal assessment 个人入息课税申请书 NplyvjQN;  
application of fund 资金应用 &M}X$k I  
application to release as liquidator and to destruct the books of accounts and documents ?'TK~,dG/  
申请免除清盘人职务及毁灭帐簿与文件 isL zgN%  
appointed actuary 委任精算师 7j\^h2  
appointed auditor 委任核数师;委任审计师 HK/WO jr  
appointed trustee 委任的受托人 "u7[[.P)  
appointer 委任人 GLtd<M"  
apportioned pro rata 按比例分摊 H_ $?b  
apportionment 分配;分摊 aYaEy(m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -i:WA^yKgw  
apportionment formula 分摊方程式 =WT$\KYGv  
apportionment of estate duty 遗产税的分摊 L T$U z  
appraisal 估价;评估 iibG$?(  
appreciable growth 可观增长 cDY)QUmi  
appreciable impact 显着影响 H9(?yI@Zr#  
appreciable increase 可观增长 s) ]j X  
appreciation 增值;升值 qX-ptsQ  
appreciation against other currencies 相对其他货币升值 tJ6@Ot  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J;>epM ;*  
appreciation tax 增值税 CVa>5 vt  
appropriation 拨款;拨用;拨付 d#0:U Y%~  
appropriation account 拨款帐目 z9ADF(J?0'  
Appropriation Bill 拨款法案 dR]-R/1|  
appropriation-in-aid system 补助拨款办法 kP%hgZ  
approved assets 核准资产 UA8hYWRP  
approved basket stock 认可一篮子证券 Q 84t=  
approved budget 核准预算 (p%|F`  
approved charitable donation 认可慈善捐款 W]oD(eZ  
approved charitable institution 认可慈善机构 z)^|.  
approved currency 核准货币;认可货币 2/*u$~  
approved estimates 核准预算 xc#t8`  
approved estimates of expenditure 核准开支预算 N x&/p$d  
approved overseas insurer 核准海外保险人 fQa*>**j;  
approved overseas trust company 核准海外信托公司 B[@q.n  
approved pooled investment fund 核准汇集投资基金 9O3#d  
approved provident fund scheme 认可公积金计划 %LMpErZO  
approved provision 核准拨款 +Umsr  
approved redeemable share 核准可赎回股份 RhE~Rwbx  
approved regional stock 认可地区性证券 tr<f ii 3<  
approved retirement scheme 认可退休金计划 `HRL .uX  
approved subordinated loan 核准附属贷款 mF;mJq<d  
arbitrage 套戥;套汇;套利 h+1|.d  
arbitrageur 套戥者;套汇者 skcyLIb  
arbitrary amount 临时款项 58s-RO6  
arrangement 措施;安排;协定 M4C8K{}  
arrears 欠款 N@c G jpQ  
arrears of pay 欠付薪酬 +-<G(^  
arrears of revenue 逾期未收税款;逾期未收的帐项 <}RI<96  
articles of association 组织章程;组织细则;组织章程细则 n>ui'}L  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %v8 &  
ascertainment of profit 确定利润 v@Uk% O/  
"Asia Clear" “亚洲结算系统” 7{F\b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VC88re`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $z%(He  
Asian Development Fund [ADF] 亚洲发展基金 >)ekb7  
Asian dollar bond 亚洲美元债券 q~R8<G%YK  
Asian dollar market 亚洲美元市场 V8M()7uJ  
Asian dollar rate 亚洲美元利率  8${n}}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X,v.1#[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U.<j2K um  
asked price 沽盘;喊价;索价;卖方报价 S/`#6  
assessable income 应评税入息 z{L'7  
assessable loss 应评税亏损 4{uQ}ea  
assessable profit 应评税利润 d%8n   
assessable value 应评税值 d-~V.  
assessed profit 估定利润 srv4kodj  
assessed value 经评估价值 G JRl{Y  
assessment 评税;评定;估价;评税单 S1|u@d'  
assessment number 评税编号;估价编号 `yv?PlKL  
assessment of additional tax 补加税评税 2PlhnUQ7  
assessment of performance 业绩评估;实绩评价 u8zL[] >  
Assessor 评税主任 ;l*%IMB  
asset price bubbles 资产价格泡沫 $ ZI ]  
asset-backed securities 具资产保证的证券 o`S``?`^)^  
assets accretion 资产增值 PeIx41. +s  
assets and liabilities 资产与负债 f]/2uUsg %  
assets betterment statement 资产递增表;资产改进表 {1SsH ir>  
assets lending 实物放款;有抵押贷款 dS6 $  
assets of the company passing on the death 死者去世时转移的公司资产 >.Gmu  
assets pledged as security for liabilities 用作负债抵押的资产 uBRlvNJ  
assets portfolio 资产投资组合 _c>ww<*3  
assets price 资产价格 B r#{  
assets quality 资产质素 b e8T<F  
assets realization 资产变现 0/su`  
assets refinancing arrangement 资产再集资安排 yI: ;+K  
assets securitization 资产证券化 ' 4FH9J  
assets situated outside Hong Kong 在香港以外地方的资产 z}MxMx c4h  
assets stripping 削减资产;拆卖资产 M1/d7d  
assets value 资产值 OeqKKVuQ  
assignee 承让人 inGUN??  
assignment 转让;转让书;转让契 ?sk>Mzr  
assignment of interest 权益转让 f`hZb  
assignment of letters patent and trade mark 专利证书及商标转让 =VD],R)  
assignment of property 物业转让;物业转让书 >_2~uF@pb  
assignment right 转让权 n&:ohOH%  
assignor 转让人 qk<jvha  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 b  Ssg`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "&2 F  
associate member 附属会员 R 0RxcB tG  
associated body corporate 相联法人团体 ]<^2B?}  
associated company 相联公司;联属公司 <r#FI8P;X  
associated corporation 相联法团 _2jL]mB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] PB@IPnB-  
公认会计师公会〔英国〕 Vg NB^w  
Association of Futures Exchange Brokers 香港期货经纪协会 L/ 7AGR|;C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @ual+=L  
association of underwriters 承保人组织 y u'-'{%  
assumption of control 接管 4 Im>2 )  
assurance 担保;保险;转易;转易书 R&Lqaek&W  
assurance of interest 权益的转易 mWv$eR  
at 19XX price 按一九XX年价格计算 E]mm^i`|  
at a discount 按赔价计算;按贴水价格计算;打折扣 9 -pt}U  
at a premium 按溢价计算;按升水价格计算 C<D$Y,[w  
at call 通知付款;按通知 o`iA&  
at constant market price 按固定市价计算 l5T[6C  
at constant price 按固定价格计算 @}4aF|  
at cost 按成本计算 P2'N4?2  
at current market price 按当时市价计算;按现时市价计算 (mIjG)4t  
at current price 按当时价格计算;按现时价格计算 p]mN)  
at factor cost 按要素成本计算;按生产要素成本计算 {mJ' Lb0;  
at money-of-the-day price 按付款当日价格计算 r:bJU1P1$s  
at or better 按指定或较佳价位〔买卖指令〕 qofAA!3z  
at par 按面值计算;平价 Z5v dH5?!r  
at sight 见票即付 vxmX5.  
at the close 按收市盘 N9!L8BBaK  
at the opening 按开市盘 VM%g QOo<  
attestation 见证;见证条款 t+U.4mS-  
at-the-money option 平价期权 KZ%i&w#<  
attorney 受权人;受托代表人 |]9@JdmV  
attornment 新拥有人承认书  T01Iu  
attributable profit 可归属利润 OIPY,cj~  
attributable share value 可归属股份价值 u!K1K3T6k  
Auckland Stock Exchange 奥克兰证券交易所 FoetP`   
auction 拍卖 01'>[h#_n  
auctioneer 拍卖商 8s)b[Z5  
audit 审计;核数 ]CzK{-W  
Audit Commission 审计署 u#Ig!7iUu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zr|DC] 3  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 I> ;{BYPV  
audit review 帐目审查 yJI~{VmU7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JdS,s5Z>  
audited account 审计帐目;经审计的帐目 R;!,(l  
audited annual account 经审计的周年帐目 !mxH/{+|n  
audited balance sheet 经审计的资产负债表 BEOPZ[Q|c  
auditor 核数师;核数主任;审计师 hWy@?r.  
auditor's certificate 核数师证明书;审计师证明书 +cH>'OXoB  
auditor's report 核数师报告;审计师报告 H7Q$k4\l  
Aussie bond 澳元债券 D&):2F^9.  
austerity budget 紧缩预算 (I~   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $U_(e:m}f  
Australia All Ordinaries Index 澳洲所有普通股票指数 (I$%6JO:  
Australian Dollar [AUD] 澳元 m#'eDO:  
Australian Options Market 澳大利亚期权市场 UQu6JkbLL  
Australian Securities Commission 澳洲证券事务监察委员会 :(A&8<}-6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q}Q G<%VR  
Australian Stock Exchange 澳大利亚证券交易所 G!Brt&_'  
Austrian Schilling [ATS] 奥地利先令 3Q$ 4`p;  
authentication 认证;鉴证 ;5ki$)v"  
authority to purchase 委托购买证;委购书 |*c1S -#  
authorization 认可;核准;授权;授权书 Tdcc<T  
authorization by direction 指示授权 gML8lu0)  
authorization by instruction 指令授权 gxl7j Y  
authorization by warrant 令状授权 $E@n;0P  
authorization of unit trust 单位信托的认可 &x1A {j_  
authorized agent 指定代理人 c-k3<|H`  
authorized capital 法定资本 4gen,^Ij  
authorized clerk 出市员 ^.6yzlY  
authorized dealer 认可交易商 )g'J'_Sl  
authorized financial institution 认可财务机构 V*@aE  
authorized fund 认可基金 5REFz  
authorized fund house 获授权的基金公司;认可基金公司 j,.M!q]  
authorized institution 认可机构 M=raKb?F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4  eLZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1b3 a(^^E  
authorized insurer 获授权保险人;获认可承保人 DKj iooD  
authorized investment 特准投资项目 .Exvuo`F  
authorized person 获授权人 f]i"tqoI  
authorized representative 获授权代表 .aT@'a{F  
authorized share capital 法定股本 K;6#v%  
automated quotation system 自动报价系统 ':(AiD-}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :GIBB=D9  
自动交易系统〔香港期货交易所有限公司〕 gkd4)\9  
automatic adjustment mechanism 自动调整机制 gk|>E[.  
automatic adjustment system 自动调整系统 m8L *LB  
Automatic Clearing House 自动票据交换所 KM;H '~PZi  
automatic exchange rates accumulation system 自动化汇率累集系统 ,1{qZ(l1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 a]r+np]vTy  
automatic teller machine [ATM] 自动柜员机 t)&U'^  
autopay 自动转帐 3Z" ;a  
available assets 可用资产 ?+Gt?-! 5q  
available fiscal reserve 现存财政储备 1L!;lP2  
available profit 可用利润 !MKecRG_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )J[m>tyY5  
average 平均;平均数;海损 Z9DfwWI2nu  
average basic salary 平均基本薪金 <W #G)c0  
average consumer expenditure 平均消费开支;一般消费开支 :Dt y([  
average cost 平均成本 n0lOq  
average cost of land production 增辟土地平均成本 *<sc[..)  
average daily turnover 平均每日成交额 ~pZ0B#K J  
average daily wage rate 平均每日工资率 |N`0G.#  
average expenditure pattern 平均开支模式 dNgA C){w  
average growth rate 平均增长率 kU/MvoV  
average net fixed assets 固定资产平均净值 WJD2(el  
average of relatives 相对价格平均数 jQ V[zcM  
average price 平均价格 )YAa7\Od  
average propensity to consume 平均消费倾向;一般消费倾向 vcFR Td  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'd~(=6J  
average rate 平均率 VZt%cq  
average revenue 平均收入;平均收益 Wo "s;Z  
average stock 平均库存;平均存货 e8<}{N0,n  
average yearly rent 平均年租 HF*0  
avoidance of double taxation 避免双重课税 [P+kQBL pL  
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 DP),~8  
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