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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: tx;DMxN!W  
A share A股;甲类股份 ;J pdnV  
abatement of tax 减税;减扣免税额 UD [S>{  
ABN AMRO Bank N.V. 荷兰银行 mg)lr&-b  
above-the-line expenditure 线上项目支出;经常预算支出 1E!0N`E  
above-the-line receipt 线上项目收入;经常预算收入 -}k'a{sj=  
ABSA Asia Limited 南非联合亚洲有限公司 lpkg( J#&  
absolute change 绝对数值变更 0j%@P[zQ  
absolute expenditure 实际开支 -bSe=09;S|  
absolute guideline figure 绝对准则数字 2X2,( D!  
absolute interest 绝对权益 QZk:G+ $  
absolute order of discharge 绝对破产解除令 vTYI ez`g  
absolute profit margin 绝对利润幅度 MjC;)z  
absolute value 实值;绝对值 Ky`rf}cI>  
absolutely vested interest 绝对既得权益 V%&t'H{  
absorbed cost 已吸收成本;已分摊成本 -CW&!oW  
absorption 吸收;分摊;合并 Xg.'<.!g0  
absorption rate 吸收率;摊配率;分摊率 /E(H`;DG  
ACB Finance Limited 亚洲商业财务有限公司 2XrPgq'  
acceptable form of reciprocity 合理的互惠条件 xd8UdQ, lt  
acceptable rate 适当利率;适当汇率 =9n$ at$l@  
acceptance agreement 承兑协议 &9\z!r6mc  
acceptance for honour 参加承兑 `pY\Mmgv1  
acceptor 承兑人;接受人;受票人 i%H_ua  
acceptor for honour 参加承兑人 (5?5? <  
accident insurance 意外保险 Okca6=2"  
Accident Insurance Association of Hong Kong 香港意外保险公会 (A?{6  
accident insurance scheme 意外保险计划 0~RsdQGqC  
accident year basis 意外年度基准 d -6[\S#  
accommodation 通融;贷款 w3:WvA5jt  
accommodation bill 通融票据;空头票据 Q17"hO>kC  
accommodation party 汇票代发人 ZC3b9:tk  
account balance 帐户余额;帐户结余 4*OL^ \%  
account book 帐簿 N]: "3?%  
account collected in advance 预收款项 v,r}q1.E}  
account current book 往来帐簿 xEaRuH c  
account of after-acquired property 事后取得的财产报告 ke|v|@  
account of defaulter 拖欠帐目 94%gg0azp  
account payable 应付帐款 IjN3 jU  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ';??0M  
account receivable 应收帐款 12Qcjj%F*  
account receivable report 应收帐款报表 0m,A`*o  
account statement 结单;帐单;会计财务报表 !cw<C*  
account title 帐户名称;会计科目 0Mt2Rg}  
accountant's report 会计师报告 wo7.y["$  
Accountant's Report Rules 会计师报告规则 ~6@zXHAS  
accounting and auditing procedure 会计与审计程序;会计与核数程序 zvL&V .>  
Accounting Arrangements 《会计安排》 ~\/>b}^uf'  
accounting basis 会计基础 c\UVMyE  
accounting by Official Receiver 破产管理署署长呈交的帐目 } gyJaMA  
Accounting Circular 《会计通告》 VB*N;bM^  
accounting class 会计类别 (6z^m?t?  
accounting date 记帐日期;会计结算日期 exV6&bdu  
accounting for money 款项核算 Ken|!rL  
Accounting Officer 会计主任 FCQoz"M  
accounting period 会计报告期;会计期 W^0F(9~!(  
accounting policy 会计政策;会计方针 m_~ p G  
accounting practice 会计惯例 qAm$yfYs`  
accounting principle 会计准则 k(o[T),_%0  
accounting record 会计记录 }uWJ  
accounting report 会计报告 qf+jfc(Iby  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %([$v6y  
Accounting Society of China 中国会计学会 OYC4iI  
accounting statement 会计报表 +GI[ Kq  
accounting system 会计制度;会计系统 pOD|  
accounting transaction 会计事项;帐务交易 nWN~G  
accounting treatment 会计处理 Y32F { z  
accounting year 会计年度 ]>/YU*\  
accretion 增值;添加 :ORCsl6-  
accrual 应计项目;应累算数目 sF]v$ kq  
accrual basis 应计制;权责发生制 y?<[g;MuT  
accrual basis accounting 应计制会计;权责发生制会计 y#HD1SZ  
accrue 应累算;应计 !^!<Xz;  
accrued benefit 应累算利益 PB4E_0}h  
accrued charges 应计费用 KM 4w{  
accrued cumulative preference share dividend 应累算的累积优先股股息 F }pS'Y  
accrued expenses 应累算费用 +,7dj:0S  
accrued interest payable 应付利息;应计未付利息 c a_N76o!  
accrued interest receivable 应收利息;应计未收利息 [e3|yE6  
accrued right 累算权益 -'JTVfm.  
accruing profit 应累算的利润 '*!R gbj;  
accumulated fiscal reserve 累积财政储备 *jGB/ y  
accumulated profit 累积利润;滚存溢利 [6 wI22  
accumulated reserve 累积储备 mc|T}B  
accumulation of surplus income 累积收益盈余 vX)6N#D!  
acquired assets 既得资产 t*<vc]D  
acquisition 收购;购置;取得 EG&^;uU  
acquisition cost 购置成本 n=r}jRH1  
acquisition expenses 购置费用 :7Rs$ -*Uk  
acquisition of 100% interest 收购全部股权 Xn"n5 =M  
acquisition of control 取得控制权 m0]LY-t  
acquisition of fixed assets 购置固定资产 *x`z5_yfO  
acquisition of shell “买壳” FFbMG:>:  
acquisition price 收购价 4DEsB)%X  
act of God 天灾 cGkl=-oQ'  
acting partner 执事合伙人 R%aH{UhE`  
active market 买卖活跃的市场;交投畅旺的市场;旺市 J><O 51  
active partner 积极参与的合伙人 L;nRI.  
active trading 交投活跃 52m^jT Sx  
actual circulation 实际流通 Q6,rY(b6  
actual cost 实际成本 ]?-56c,  
actual expenditure 实际开支;实际支出 )]J I Q"rR  
actual income 实际入息;实际收入;实际收益 5h1!E  
actual market 现货市场 C-qsyJgZy  
actual price 现货价;实际价格 >tr?5iKxc  
actual profit 实际利润 _4o2AS:j  
actual quotation 实盘;实际价位;实际报价 2F!K }aw  
actual year basis 按实际年度计算 Y@KZ:0<  
actuals 实货 nX5*pTfjL3  
actuarial investigation 精算调查 &Xe r#6~  
actuarial principle 精算原则 jCW>=1:JGY  
actuarial report 精算师报告 (&PamsV*8  
Actuarial Society of Hong Kong 香港精算学会 'nP'MA9b;a  
actuarial valuation 精算师估值 PZNo.0M70  
actuary 精算师 vbqI$F[s  
ad referendum agreement 暂定协议;有待覆核的协定 w?C _LP  
ad valorem duty 从价税;按值征税 E2(;R!ML#  
ad valorem duty system 从价税制 - c<<A.X  
ad valorem fee 从价费 MP[v 9m@  
ad valorem tariff 从价关税 \*LMc69  
additional allowance 额外免税额 n8[sR;r5f  
additional amount for unexpired risk 未过期风险的额外款额 x@DXW(  
additional assessable profit 补加应评税利润 eno*JK  
additional assessment 补加评税 {,IWjt &>  
additional commitment 额外承担 ?MKf=! w  
additional commitment vote 额外承担拨款 X$ /3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \q3H#1A  
additional dependent parent allowance 供养父母额外免税额 tyP-J4J  
additional provision 额外拨款 m8 0+b8b  
additional stamp duty 附加印花税 \2_>$:UoV  
additional tax 补加税罚款;补加税款 TzPx4L6?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /T#<g:   
adjudged bankrupt 被裁定破产 x)"=*Jj  
adjudicated bankrupt 裁定破产人 6i.'S5.  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 t vk^L3=<  
adjudication of bankruptcy 裁定破产;宣告破产 [7<X&Q  
adjudication of insolvency 裁定无力偿还债务 zmr=iK  
adjusted actual 经调整的实数;调整后的实数 ^+`vh0TPQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 &@dMk4BH<  
adjusted figure 经调整的数字;调整后的数额 ,Lv} Xku  
adjusted liabilities 经调整的负债;调整后的负债 c::x.B"w  
adjusted loss 经调整的亏损;调整后的亏损 MF 5w.@62X  
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 @KOa5-u  
adjusted profit 经调整的利润;调整后的利润 y{u6t 3  
adjusted surplus 经调整的盈余额;调整后的盈余额 yl 0?Y  
adjusted value 经调整的价值;调整后的价值 {6 #3`  
adjustment 调整;修订;理算〔保险〕 O b8[P=  
adjustment centre 调剂中心 3;>(W  
adjustment lag 调整过程的时间差距;调整时差 m*i~Vjxj-m  
adjustment mechanism 调整机制 L%B+V;<h3  
adjustment of loss 亏损调整 =v:_N.Fh-c  
adjustment process 调整过程;调整程序 r0\bi6;s/  
adjustment range 调整幅度 DIk$9$"<x  
administered exchange rate 受管制汇率 X'k w5P!sq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .kC}. Q_  
administration expenses 行政费用 Hkg@M?(  
administration fee 手续费;行政费 n:wn(BC3  
administration in bankruptcy 破产管理 #H!~:Xu   
administration order 遗产管理令 J3:P/n&  
administrator 管理人;遗产管理人 S<Q1 &],  
administrator of the estate 遗产管理人 <(f4#B P  
admission of debt 债项承认书 4 T^M@+&|  
admission of proof 接纳债权证明  \W=  
advance 放贷款项;垫付款项;预支款项;预付款项 GK&yP%Z3  
advance account 暂支帐目;预付款帐户 So`xd *C!  
advance compensation 预付补偿金 +D h=D*  
advance from shareholder 股东垫款 I]k'0LG*^  
advance pending reimbursement 预支以待日后付还 {_q2kk  
advanced economy 先进经济体系 Phb<##OB  
advancement 预付;预付财产 T&R`s+7  
advances warrant 垫款令 n|,Es!8:o  
advancing 贷出 2$\f !6p  
adverse balance 逆差 s|,]Nb=z/  
adverse exchange 逆汇 d\)v62P  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]ei] ) JI  
advice for collection 托收通知书 W!X#:UM)  
advice of drawing 提款通知书;汇票通知书 c U{LyZp  
advice of payment 付款通知 +Og O<P  
Advisory Committee [Securities and Futures Commission] 8U;!1!+ 7)  
谘询委员会〔证券及期货事务监察委员会〕 {;p /V\   
Advisory Committee on Diversification 经济多元化谘询委员会 8ZIv:nO$  
affidavit 誓章;遗产申报誓章 (XW#,=rYk  
affidavit of no receipt 述明无收款的誓章 spl*[ d  
affiliate 联号;联营公司;附属公司 qb"!  
affiliated company 附属公司;联号;联营公司 `Mjm/9+18  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SQ.4IWT(hR  
affordability 负担能力 htF&VeIte  
African Development Bank [AfDB] 非洲开发银行 (vI7qD_  
after-acquired property 事后取得的财产  R(zsn;  
after-hours dealing 市后交易 wz, \zh  
after-tax profit 税后盈利;税后利润;税后溢利 wR;l"*j  
agency agreement 代理协议 #5H@/o8!s=  
agency expenses 代理机构的开支 EXBfzK)a  
agency fee 代理费 Iewq?s\Fo  
Agency Law 《代理法》 wZC'BLD  
agent 代理人;承销人 '@fk(~|  
agent of company 公司代理人 &>s(f-\8  
agent's fee 代理人费;经纪费 >)N#n`  
aggregate 总计;总数;总体数字 }2\"(_  
aggregate amount 总款额;总额 >|iy= Zn%'  
aggregate assets and liabilities 总体资产与负债 JHQ8o5bEQp  
aggregate at constant price 按固定价格计算的总体数字 #zy%B  
aggregate demand 总需求 0)P18n"$  
aggregate gross position 总持仓量 Fx@ {]  
aggregate limit 总限额 :EO}uP2  
aggregate of salaries tax 合计薪俸税 sRMzU  
aggregate performance 总体表现;总体业绩 TgUQD(d^  
aggregate supply 总体供应 FdSaOod8  
aggregate surplus 总盈余 w(G(Q>GI  
aggregate total 整体总额 ALw uw^+  
aggregate value 总值;合计价值 @i`gR%  
aggregated basis 合计基准 w+MdQ@'5  
aggregated net chargeable income 合计应课税入息实额 <pE G8_{}  
aggregation 合并计算;合计;总和 o?b%L  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;T_9;RU<'b  
aggregation of property 财产的总和 {c J6Lq&  
agio 差价;贴水 h)<R#xw  
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<X6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c8'8DM  
《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》 I#Bz UF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g@U#Y#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》 (8*lLZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `j(+Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tS9m8(Hr%Q  
agreement for a settlement 授产协议 1y@-  
agreement for assignment 转让协议 -m @s 9k  
agreement for sale 售卖协议;买卖协议 ew"Fr1UGYZ  
agreement for sale and purchase 买卖协议 7&QVw(:)M  
agreement for the payment of interest 支付利息协议 oby*.61?5l  
agreement for the repayment of money 还款协议 ;?[~]"  
agreement of reinsurance 再保险协议 [a`i{(!  
Agricultural Bank of China 中国农业银行 \8$`:3,@  
air passenger departure tax 飞机乘客离境税 C=]3NB>Jc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =;`YtOL  
airport tax 机场税 w %zw+E  
alcohol duty 酒精税 F9<OKcXH  
alienation 让与;让渡;转让 Ya_6Zd4O  
alimony 生活费;赡养费 [x)e6p)  
All Ordinaries Index [AOI] 所有普通股指数 OMZT\$9yT  
all risks 全险;综合险 m3WV<Cbz  
All Sales Record for Stock Market 《股票市场成交报告》 w\mF2h  
Allied Capital Resources Limited 新联财务有限公司 N<{ `n;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 };j&)M  
allocation letter 拨款信件 esHiWHAC  
allocation of fund 分配款项;预留款项 xL BG}C  
allocation of profit 利润分配;溢利分配 |")x1' M  
allocation warrant 拨款令 `u}x:f !  
allotment 分配;配股 \1Bgs^  
allotment notice 股份配售通知;配股通知 $W?XxgkB?  
allotment of shares 股份分配 J#kdyBmuO  
allowable 可获宽免;免税的 w* I+~o-  
allowable business loss 可扣除的营业亏损 c]]F`B  
allowable expenses 可扣税的支出 s6D-?G*u%8  
allowance 免税额;津贴;备抵;准备金 j{^(TE  
allowance for debts 债项的免税额 s/^k;qw  
allowance for depreciation by wear and tear 耗损折旧免税额 VZ,T`8"  
allowance for funeral expenses 殡殓费的免税额 cDx^}N!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Wk|z\OR(  
allowance for repairs and outgoings 修葺及支出方面的免税额 Chua>p!$g  
allowance to debtor 给债务人的津贴 O)Qz$  
alteration of capital 资本更改 zfZDtKq  
alternate trustee 候补受托人 m=9 N^_  
amalgamation 合并 H6I #Xj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }"-r;i  
ambit of charges 征税范围;收费范围 |rvrSab)  
amended valuation 经修订的估值 f+920/>!Z  
American Commodities Exchange 美国商品交易所 R\}YD*  
American Express Bank Limited 美国运通银行 M BT-L  
American Stock Exchange 美国证券交易所 ^55?VQB  
amortization 摊销 m@@QT<  
amount due from banks 存放银行同业的款项 HFr3(gNj@  
amount due from banks abroad 存放海外银行同业的款项 Wy4^mOv  
amount due from holding companies 控股公司欠款 A|J\X=5  
amount due from local banks 存放本港银行同业的款项 OGFKc#  
amount due to banks 银行同业的存款 k~R[5W|'  
amount due to banks abroad 海外银行同业的存款 [FL I+;gY  
amount due to holding companies 控股公司存款 [*G2wP[$  
amount due to local banks 本港银行同业的存款 Fjzk;o  
amount due to outport banks 外埠银行同业的存款 @>]3xHE6#=  
amount for note issue 发行纸币的款额 @"!SU' *  
amount of bond 担保契据的款额 q(7D8xG;F  
amount of consideration 代价款额 5avO48;Vc  
amount of contribution 供款数额 u\xm8}A  
amount of indebtedness 负债款额 @9h#o5y q  
amount of principal of the loan 贷款本金额 !`_f\  
amount of rates chargeable 应征差饷数额 PR?clg=z  
amount of share capital 股本额 :#}`uR,D/  
amount of sums assured 承保款额 f 99PwE(=  
amount of variation 变动幅度 m'tk#C  
amount of vote 拨款数额 50&F#v%YB  
amount payable 应付款额 9ojhI=:  
amount receivable 应收款额 gcxk 'd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d mz3O(]$  
analysis 分析 f>dkT'4  
ancillary risk 附属风险 ,7P^]V1  
annual account 周年帐目;周年帐目报表;年度决算;年结 !P$xh  
annual accounting date 年结日期 zRu`[b3u<  
annual allowance 每年免税额;年积金;年度津贴;年津 dLf8w>i`T  
annual balance 年度余额 %B*dj9n^q  
annual disposable income 每年可动用收入 2-0cB$W+  
annual estimates 周年预算 )^H9C"7T  
annual fee 年费 B: ~;7A\  
annual general meeting 周年大会 05B+WJ1  
annual growth rate 年增率;每年增长率 MuGg z>CV[  
annual long-term supplement 长期个案每年补助金 }qhK.e  
annual pensionable emolument 可供计算退休金的年薪 5$U>M  
annual report 年报 kW&Z%k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qD*\}b]9I  
annual return 周年报表;周年申报表;每年报税表格 LFyceFbm  
Annual Return Rules 《周年报表规则》 l7,qWSsn K  
annual review of consumer prices 每年消费物价回顾 Zk UuniO  
annual roll-forward basis 逐年延展方式 ~,2hP ~  
annual salary 年薪 t3$gwO$  
annual statement 年度报表;年度决算表 }G+A_HF ^  
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 Uob|Q=MQ  
annuitant 年金受益人 Ok&>[qu  
annuity 年金 HY;?z `=  
annuity contract 年金合约 %uVJL z  
annuity on human life 人寿年金 Lc<xgN+cJ  
antecedent debt 先前的债项 /dt!J `:  
ante-dated cheque 倒填日期支票 U!:!]DX(  
anticipated expenditure 预期开支 oxQID  
anticipated net profit 预期纯利 _M[[vXH  
anticipated revenue 预期收入 WgJAr73 l  
anti-inflation measure 反通货膨胀措施 q_y,j&  
anti-inflationary stance 反通货膨胀立场 ;&6PL]/d  
apparent deficit 表面赤字 ;-pvc<_c<  
apparent financial solvency 表面偿债能力 wp.e3l  
apparent partner 表面合伙人 qYZ7Zt;  
application for personal assessment 个人入息课税申请书 Q5nyD/k4c  
application of fund 资金应用 F9P0cGDs  
application to release as liquidator and to destruct the books of accounts and documents 4>VZk^%b#  
申请免除清盘人职务及毁灭帐簿与文件 yVHlT  
appointed actuary 委任精算师 n/oipiYx  
appointed auditor 委任核数师;委任审计师 d[e:}1  
appointed trustee 委任的受托人 07Q[L'}y@  
appointer 委任人 FJ~_0E#L  
apportioned pro rata 按比例分摊 ^FM9} t/U,  
apportionment 分配;分摊 ]H#Rm#q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s9kLB.  
apportionment formula 分摊方程式 q'F_ j"  
apportionment of estate duty 遗产税的分摊 yj'' \  
appraisal 估价;评估 19 wqDIE0  
appreciable growth 可观增长 <ytKf<a%e  
appreciable impact 显着影响 nX\]i~  
appreciable increase 可观增长 ;[%}Xx  
appreciation 增值;升值 BrH;(*H)8  
appreciation against other currencies 相对其他货币升值 I.+)sB?5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cJ##K/es  
appreciation tax 增值税 k> &s( b  
appropriation 拨款;拨用;拨付 P!+nZXo  
appropriation account 拨款帐目 \1mM5r~  
Appropriation Bill 拨款法案 ~Oq,[,W  
appropriation-in-aid system 补助拨款办法 R``V Q  
approved assets 核准资产 9LO.8Jy  
approved basket stock 认可一篮子证券 e9@fQ  
approved budget 核准预算 j%Z{.>mJ  
approved charitable donation 认可慈善捐款 x*&&?nV Iz  
approved charitable institution 认可慈善机构 #VdI{IbW  
approved currency 核准货币;认可货币 E)Qh]:<2v  
approved estimates 核准预算 PR@4' r|a  
approved estimates of expenditure 核准开支预算 7s8<FyFsjd  
approved overseas insurer 核准海外保险人 5m.KtnT)  
approved overseas trust company 核准海外信托公司 .\~P -{Hd  
approved pooled investment fund 核准汇集投资基金 ?3, 64[  
approved provident fund scheme 认可公积金计划 Dg>'5`&  
approved provision 核准拨款 4ZJT[zi  
approved redeemable share 核准可赎回股份 )yNw2+ ~5  
approved regional stock 认可地区性证券 r` `i C5Ii  
approved retirement scheme 认可退休金计划 AqbT{,3yW  
approved subordinated loan 核准附属贷款 #EmffVtY  
arbitrage 套戥;套汇;套利 R_>TEYZ  
arbitrageur 套戥者;套汇者 u1) TG "+0  
arbitrary amount 临时款项 W]D`f8r9  
arrangement 措施;安排;协定 / }XsuH  
arrears 欠款 1%hM8:)i_  
arrears of pay 欠付薪酬 r($_>TS&"  
arrears of revenue 逾期未收税款;逾期未收的帐项 foz5D9sQ  
articles of association 组织章程;组织细则;组织章程细则 85|95P.<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +# RlX3P  
ascertainment of profit 确定利润 cl8_rt  
"Asia Clear" “亚洲结算系统” 3W-NS~y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P10p<@?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E]H   
Asian Development Fund [ADF] 亚洲发展基金 tC?A so  
Asian dollar bond 亚洲美元债券 LPapD@Z  
Asian dollar market 亚洲美元市场 t}XB|h  
Asian dollar rate 亚洲美元利率 otz_nF;E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 we\b]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2JA&{ch  
asked price 沽盘;喊价;索价;卖方报价 n4vXm  
assessable income 应评税入息 3j+=3n,  
assessable loss 应评税亏损 y4/>Ol]  
assessable profit 应评税利润 N8 kb-2  
assessable value 应评税值 i_0 ,BV C  
assessed profit 估定利润 WAwfL?  
assessed value 经评估价值 9*=@/1  
assessment 评税;评定;估价;评税单 HTDyuqs  
assessment number 评税编号;估价编号 7"n)/;la  
assessment of additional tax 补加税评税 6)#- 5m  
assessment of performance 业绩评估;实绩评价 rKzv8d  
Assessor 评税主任 ayH%  qp  
asset price bubbles 资产价格泡沫 | or 8d>,  
asset-backed securities 具资产保证的证券 4>$ ;gH  
assets accretion 资产增值 m0I #  
assets and liabilities 资产与负债 h/1nm U]  
assets betterment statement 资产递增表;资产改进表 ^<>Jw%H  
assets lending 实物放款;有抵押贷款 y\)G7 (  
assets of the company passing on the death 死者去世时转移的公司资产 us\%BxxI9  
assets pledged as security for liabilities 用作负债抵押的资产 }_a +X  
assets portfolio 资产投资组合 PTzp;.  
assets price 资产价格 KH2F#[ !Lw  
assets quality 资产质素 Y8J ;+h9  
assets realization 资产变现 HzD>-f  
assets refinancing arrangement 资产再集资安排 vbRrk($`  
assets securitization 资产证券化 (>rS _#^  
assets situated outside Hong Kong 在香港以外地方的资产 wR Xn9  
assets stripping 削减资产;拆卖资产 t<!+b@l5  
assets value 资产值 YQ8j  
assignee 承让人 P\22op_te-  
assignment 转让;转让书;转让契 +}c|O+6g  
assignment of interest 权益转让 jh 7p62R  
assignment of letters patent and trade mark 专利证书及商标转让 W(uP`M%][0  
assignment of property 物业转让;物业转让书 QJM-`(  
assignment right 转让权 $[M} K  
assignor 转让人 r/CEYEJ&X  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U`bC>sCp  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _W@,@hOH  
associate member 附属会员 fa!3/X+  
associated body corporate 相联法人团体 lFp!XZ!  
associated company 相联公司;联属公司 f MY;  
associated corporation 相联法团 ).0V%}>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *? K4!q'  
公认会计师公会〔英国〕 /S7+B ]  
Association of Futures Exchange Brokers 香港期货经纪协会 ]z-']R;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9RG\UbX)^|  
association of underwriters 承保人组织 !lQ#sL`  
assumption of control 接管 Z?~gQ $  
assurance 担保;保险;转易;转易书 `e'G.@  
assurance of interest 权益的转易 .k# N7[q=  
at 19XX price 按一九XX年价格计算 IWjR0  
at a discount 按赔价计算;按贴水价格计算;打折扣 CRZi;7`*1  
at a premium 按溢价计算;按升水价格计算 I@3Q=14k%  
at call 通知付款;按通知 B>~k).M&,  
at constant market price 按固定市价计算 awj+#^  
at constant price 按固定价格计算 "n{9- VEmN  
at cost 按成本计算 4R& *&GZ#  
at current market price 按当时市价计算;按现时市价计算 l `fW{lh  
at current price 按当时价格计算;按现时价格计算 8A2if 9E3  
at factor cost 按要素成本计算;按生产要素成本计算 w1wXTt  
at money-of-the-day price 按付款当日价格计算 k~0#'I9  
at or better 按指定或较佳价位〔买卖指令〕 =4frP*H?  
at par 按面值计算;平价 `4VO&lRm  
at sight 见票即付 BN+V,W  
at the close 按收市盘 !Oeq G  
at the opening 按开市盘 La`h$=#`  
attestation 见证;见证条款 >Hdjsu5{N  
at-the-money option 平价期权 KqN!?anPr  
attorney 受权人;受托代表人 =ud `6{R  
attornment 新拥有人承认书 .cw!ls7d  
attributable profit 可归属利润 kRmj"9oA  
attributable share value 可归属股份价值 25xcD1*  
Auckland Stock Exchange 奥克兰证券交易所 wn &$C0  
auction 拍卖 Q,zC_  
auctioneer 拍卖商 +?qf`p.{  
audit 审计;核数 n=f`AmF;  
Audit Commission 审计署 iKg75%;t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |'ZN!2u  
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〕 X3P&"}a  
audit review 帐目审查 IYuyj(/!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &g*klt'B  
audited account 审计帐目;经审计的帐目 |.1qy,|!X  
audited annual account 经审计的周年帐目 98BYtxa  
audited balance sheet 经审计的资产负债表 $GQphXb$  
auditor 核数师;核数主任;审计师 .W!tveX8-  
auditor's certificate 核数师证明书;审计师证明书 uVN.=  
auditor's report 核数师报告;审计师报告 >HE,'  
Aussie bond 澳元债券 iPMB$SdfO  
austerity budget 紧缩预算 ,+~2&>wj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Q 2*/`L}m\  
Australia All Ordinaries Index 澳洲所有普通股票指数 N1PECLS?  
Australian Dollar [AUD] 澳元 S*4f%!  
Australian Options Market 澳大利亚期权市场 pp(H PKs=}  
Australian Securities Commission 澳洲证券事务监察委员会 fk+1#7{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s>T`l  
Australian Stock Exchange 澳大利亚证券交易所 fCLcU@3W?  
Austrian Schilling [ATS] 奥地利先令 Gu2_dT  
authentication 认证;鉴证 Y;8 >=0ye  
authority to purchase 委托购买证;委购书 V?=TVI*k  
authorization 认可;核准;授权;授权书 Y mq3ty]Pe  
authorization by direction 指示授权 %>i@F=O2<  
authorization by instruction 指令授权 zCBplb  
authorization by warrant 令状授权 >W'j9+Va  
authorization of unit trust 单位信托的认可 GOGt?iw*<  
authorized agent 指定代理人 >&BrCu[u  
authorized capital 法定资本 y $:yz;  
authorized clerk 出市员 qc3~cH.@  
authorized dealer 认可交易商 KZ]r8  
authorized financial institution 认可财务机构 .%_)*NUZ  
authorized fund 认可基金 $)Wb#B  
authorized fund house 获授权的基金公司;认可基金公司 @\ }sb]  
authorized institution 认可机构 TfL4_IAG.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X&s7% ]n+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :ztyxJv1  
authorized insurer 获授权保险人;获认可承保人 CQ<8P86gt  
authorized investment 特准投资项目 ^b=XV&{q  
authorized person 获授权人 sD2 ^_w6j  
authorized representative 获授权代表 (s0 88O  
authorized share capital 法定股本 S9J5(lYv~N  
automated quotation system 自动报价系统 =:4?>2)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N*f^Z#B]  
自动交易系统〔香港期货交易所有限公司〕 Rxx>{+f4M  
automatic adjustment mechanism 自动调整机制 L.kD,'G}>  
automatic adjustment system 自动调整系统 ?!H)zz6y  
Automatic Clearing House 自动票据交换所 9/G!0uE  
automatic exchange rates accumulation system 自动化汇率累集系统 d]MGN^%o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 90p3V\LO  
automatic teller machine [ATM] 自动柜员机 i(0hvV>'  
autopay 自动转帐 Hr6wgYPi  
available assets 可用资产 H"O$&  
available fiscal reserve 现存财政储备 '|&,E#`  
available profit 可用利润 f4 Q( 1(C  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [g+y_@9s  
average 平均;平均数;海损 PT+c&5AS  
average basic salary 平均基本薪金 <^Nk.E  
average consumer expenditure 平均消费开支;一般消费开支 x:qr\Rz  
average cost 平均成本 H-Pq!9[DB  
average cost of land production 增辟土地平均成本 AQe!Sqg'  
average daily turnover 平均每日成交额 2 % %|fU9  
average daily wage rate 平均每日工资率 l]$40 j  
average expenditure pattern 平均开支模式 } %+qP +O\  
average growth rate 平均增长率 Y[ ?`\c|  
average net fixed assets 固定资产平均净值 LP,9<&"<  
average of relatives 相对价格平均数 v{.\iIg N  
average price 平均价格 66 N)  
average propensity to consume 平均消费倾向;一般消费倾向 b~j~  
average propensity to save 平均储蓄倾向;一般储蓄倾向 847 R   
average rate 平均率 {|XQO'Wg  
average revenue 平均收入;平均收益 a!D*)z Y  
average stock 平均库存;平均存货 GQ<Ds{exs>  
average yearly rent 平均年租 Y#`Lcg+r,  
avoidance of double taxation 避免双重课税 awFhz 6   
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 gfm;xT/y  
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