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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: \Tf[% Kt x  
A share A股;甲类股份 fik*-$V`  
abatement of tax 减税;减扣免税额 DUBEh@  
ABN AMRO Bank N.V. 荷兰银行 ZH'- >/  
above-the-line expenditure 线上项目支出;经常预算支出 ?,G CR1|4  
above-the-line receipt 线上项目收入;经常预算收入 HJ4T! `'d  
ABSA Asia Limited 南非联合亚洲有限公司 ^s*j<fH  
absolute change 绝对数值变更 anDwv }  
absolute expenditure 实际开支 i-1lppI  
absolute guideline figure 绝对准则数字  mZGAl1`8  
absolute interest 绝对权益 5G5P#<Vv  
absolute order of discharge 绝对破产解除令 9 0PF)U  
absolute profit margin 绝对利润幅度 'a]4]d  
absolute value 实值;绝对值 %eJolztKZ  
absolutely vested interest 绝对既得权益 ,H6*9!Dv2  
absorbed cost 已吸收成本;已分摊成本 6z;C~_BV  
absorption 吸收;分摊;合并 <dzfD;  
absorption rate 吸收率;摊配率;分摊率 CeL`T:]r  
ACB Finance Limited 亚洲商业财务有限公司 Td!@i[6%H  
acceptable form of reciprocity 合理的互惠条件 2.''Nt6|  
acceptable rate 适当利率;适当汇率 fL^+Qb}  
acceptance agreement 承兑协议 >q W_%  
acceptance for honour 参加承兑 c6 O1Z\M@\  
acceptor 承兑人;接受人;受票人 'Xj9sAB  
acceptor for honour 参加承兑人 &f12Q&jY7  
accident insurance 意外保险 w-f[h  
Accident Insurance Association of Hong Kong 香港意外保险公会 P#e1?  
accident insurance scheme 意外保险计划 -M]NdgI  
accident year basis 意外年度基准 !~X[qT  
accommodation 通融;贷款 s?qRy 2  
accommodation bill 通融票据;空头票据 %V r vu5  
accommodation party 汇票代发人 :|j,x7&/{  
account balance 帐户余额;帐户结余 T-" zK r!  
account book 帐簿 hC1CISm.U  
account collected in advance 预收款项 zJ-_{GiM*L  
account current book 往来帐簿 }M3f ?Jv  
account of after-acquired property 事后取得的财产报告 .M Ni)+  
account of defaulter 拖欠帐目 S"t6 *fWr  
account payable 应付帐款 2hZ>bg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 LJ^n6 m|_  
account receivable 应收帐款 B 4s^X`?z  
account receivable report 应收帐款报表 hN0Y8Ia/5%  
account statement 结单;帐单;会计财务报表 <P)U Ggd  
account title 帐户名称;会计科目 eK<X7m^  
accountant's report 会计师报告 2t9JiH  
Accountant's Report Rules 会计师报告规则 U5rcI6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2'R ;z< _  
Accounting Arrangements 《会计安排》 ?-'m#5i"  
accounting basis 会计基础 M5$YFGGR  
accounting by Official Receiver 破产管理署署长呈交的帐目 %}< e;t-O  
Accounting Circular 《会计通告》 VD=}GY33=  
accounting class 会计类别 z"cF\F  
accounting date 记帐日期;会计结算日期 R$[nYw  
accounting for money 款项核算 XwI~ 0  
Accounting Officer 会计主任 ~ ^)D#Lo  
accounting period 会计报告期;会计期 xZmO^F5KHj  
accounting policy 会计政策;会计方针 G)p pkH`qj  
accounting practice 会计惯例 r'!HWR  
accounting principle 会计准则 E cS+/  
accounting record 会计记录 q?R)9E$h  
accounting report 会计报告 N?Wx-pK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X<pg^Y0  
Accounting Society of China 中国会计学会 >[,ywRJ#_}  
accounting statement 会计报表 'brt?oZ%  
accounting system 会计制度;会计系统 !v^{n+  
accounting transaction 会计事项;帐务交易 U<T.o0s=  
accounting treatment 会计处理 )Dg;W6  
accounting year 会计年度 .Vohd@s9l  
accretion 增值;添加 "nkj_pC  
accrual 应计项目;应累算数目 0Dx,)C  
accrual basis 应计制;权责发生制 (#|CL/&  
accrual basis accounting 应计制会计;权责发生制会计 f9+J}  
accrue 应累算;应计 G~$.Af!9W  
accrued benefit 应累算利益 ejr9e@D^  
accrued charges 应计费用 CV9o,rL  
accrued cumulative preference share dividend 应累算的累积优先股股息 J%8M+!`F  
accrued expenses 应累算费用 0F"W~OQ6  
accrued interest payable 应付利息;应计未付利息 ~&zrDj~FI  
accrued interest receivable 应收利息;应计未收利息 MCPVql`+`q  
accrued right 累算权益 }]dK26pX  
accruing profit 应累算的利润 &E{CQ#k  
accumulated fiscal reserve 累积财政储备 8$!&D&v  
accumulated profit 累积利润;滚存溢利 Qqp_(5S|>  
accumulated reserve 累积储备 &m=GkK  
accumulation of surplus income 累积收益盈余 @D?KS;#  
acquired assets 既得资产 pQQN8Y~^Y  
acquisition 收购;购置;取得 <)hA? 3J  
acquisition cost 购置成本 {ylY"FA  
acquisition expenses 购置费用 }01c7/DRP<  
acquisition of 100% interest 收购全部股权 _*tU.x|DP  
acquisition of control 取得控制权 qh|t}#DrR  
acquisition of fixed assets 购置固定资产 6Kl%|VrJs  
acquisition of shell “买壳” \a_75^2  
acquisition price 收购价 e(e_p#  
act of God 天灾 x.5!F2$  
acting partner 执事合伙人 LB(I^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 RA%=_wPD +  
active partner 积极参与的合伙人 y4@zi"G  
active trading 交投活跃 >i6sJ)2?>  
actual circulation 实际流通 l**gM  
actual cost 实际成本 k-:wM`C  
actual expenditure 实际开支;实际支出 q <, b  
actual income 实际入息;实际收入;实际收益 11'^JmKA  
actual market 现货市场 J AQ y  
actual price 现货价;实际价格 d8)ps,  
actual profit 实际利润 a#huK~$~  
actual quotation 实盘;实际价位;实际报价 >yZe1CP  
actual year basis 按实际年度计算 aUy!(Y  
actuals 实货 mJ_ 5Vt=  
actuarial investigation 精算调查 t zTnFV  
actuarial principle 精算原则 2HNAB4 E  
actuarial report 精算师报告 >,Z[IAU.x5  
Actuarial Society of Hong Kong 香港精算学会 9\QeH'A  
actuarial valuation 精算师估值  wZ(H[be  
actuary 精算师 (G>S`B  
ad referendum agreement 暂定协议;有待覆核的协定 s6U$]9 `  
ad valorem duty 从价税;按值征税 B4D#T lB  
ad valorem duty system 从价税制 H%nA"-  
ad valorem fee 从价费 D]?eRO9'  
ad valorem tariff 从价关税 f3>L/9[[<P  
additional allowance 额外免税额 y ;\m1o2  
additional amount for unexpired risk 未过期风险的额外款额 1BjMVMH  
additional assessable profit 补加应评税利润 tj' xjX  
additional assessment 补加评税 VRb+-T7"  
additional commitment 额外承担 J1s~w`,  
additional commitment vote 额外承担拨款 >U~{WM$"Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `{Jo>L .  
additional dependent parent allowance 供养父母额外免税额 a-cLy*W,~  
additional provision 额外拨款 Kl Kk?6 >  
additional stamp duty 附加印花税 8gHOs#\  
additional tax 补加税罚款;补加税款 s|`ZV^R  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u~C,x3yr  
adjudged bankrupt 被裁定破产 V 6*ohC:  
adjudicated bankrupt 裁定破产人 F3?PlH:Y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  kS7`g A  
adjudication of bankruptcy 裁定破产;宣告破产 QX`T-)T e  
adjudication of insolvency 裁定无力偿还债务 nxjP4d>  
adjusted actual 经调整的实数;调整后的实数 TQ,KPf$0U  
adjusted current assets 经调整的流动资产;调整后的流动资产 |zkZF|-  
adjusted figure 经调整的数字;调整后的数额 zao=}j?  
adjusted liabilities 经调整的负债;调整后的负债 cIS?EW]S%X  
adjusted loss 经调整的亏损;调整后的亏损 A_4.>g  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 A6?!BB=]  
adjusted profit 经调整的利润;调整后的利润 tl=H9w&@  
adjusted surplus 经调整的盈余额;调整后的盈余额 8ofKj:W]  
adjusted value 经调整的价值;调整后的价值 rjo1  
adjustment 调整;修订;理算〔保险〕 N^TE ;BM  
adjustment centre 调剂中心 @ Y&UP  
adjustment lag 调整过程的时间差距;调整时差 '!DS3zEeLS  
adjustment mechanism 调整机制 tP. jJC~  
adjustment of loss 亏损调整 H{BP7!t[V  
adjustment process 调整过程;调整程序 ]aMeMhe-  
adjustment range 调整幅度 sQXj?5!  
administered exchange rate 受管制汇率 Gp9:#L!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;:]#Isq  
administration expenses 行政费用 (a9>gLI0  
administration fee 手续费;行政费 A<U9$"j9J  
administration in bankruptcy 破产管理 F1q6 3  
administration order 遗产管理令 tkX?iqKQ  
administrator 管理人;遗产管理人 obz|*1M?  
administrator of the estate 遗产管理人 8#{DBWU  
admission of debt 债项承认书 _C%:AFPP>  
admission of proof 接纳债权证明 c+:XaDS-  
advance 放贷款项;垫付款项;预支款项;预付款项 )ppIO"\  
advance account 暂支帐目;预付款帐户 c-y`Hm2"  
advance compensation 预付补偿金 '@{Mq%`  
advance from shareholder 股东垫款 7C>5XyyJ  
advance pending reimbursement 预支以待日后付还 L)z`  
advanced economy 先进经济体系 1EemVZdY  
advancement 预付;预付财产 +B&,$ceyaJ  
advances warrant 垫款令 '* eeup  
advancing 贷出 b6?&h:{k  
adverse balance 逆差 K(3_1*e  
adverse exchange 逆汇 )j+G4  
advertisement addressed to shareholders 在报章刊登的致股东通告 X-<l+WP  
advice for collection 托收通知书 JC.nfxG@:  
advice of drawing 提款通知书;汇票通知书 .Cz9?]jyI  
advice of payment 付款通知 _+6aD|7x  
Advisory Committee [Securities and Futures Commission] J3z:U&%=  
谘询委员会〔证券及期货事务监察委员会〕 \0fk^  
Advisory Committee on Diversification 经济多元化谘询委员会 J=t@2  
affidavit 誓章;遗产申报誓章 hd1aNaF-  
affidavit of no receipt 述明无收款的誓章 L}\ oFjVju  
affiliate 联号;联营公司;附属公司 EM7Z g 65  
affiliated company 附属公司;联号;联营公司 b[rVr J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a{@gzB  
affordability 负担能力 Db K(Rh_ K  
African Development Bank [AfDB] 非洲开发银行 Yv/T6z@  
after-acquired property 事后取得的财产 E0)43  
after-hours dealing 市后交易 8)ykXx/f@  
after-tax profit 税后盈利;税后利润;税后溢利 Pk{%2\%&2  
agency agreement 代理协议 d#CAP9n;'  
agency expenses 代理机构的开支 &e \UlM22  
agency fee 代理费 X.GK5Phd  
Agency Law 《代理法》 uZml.#@4  
agent 代理人;承销人 phi9/tO\u  
agent of company 公司代理人 O^~Z-; FA  
agent's fee 代理人费;经纪费 +`f3_Xd  
aggregate 总计;总数;总体数字 >/+R~ n  
aggregate amount 总款额;总额 yA]OX"T?*  
aggregate assets and liabilities 总体资产与负债 s# V>+mU  
aggregate at constant price 按固定价格计算的总体数字 /^sk y!  
aggregate demand 总需求 rHp2I6.0a  
aggregate gross position 总持仓量 w2) @o >w  
aggregate limit 总限额 0fog/c#q(  
aggregate of salaries tax 合计薪俸税 BMO&(g  
aggregate performance 总体表现;总体业绩 >zo_}A!  
aggregate supply 总体供应 Z</57w#-7  
aggregate surplus 总盈余 )Ah7  
aggregate total 整体总额 LUzn7FZk  
aggregate value 总值;合计价值 2GxkOch  
aggregated basis 合计基准 KP&$Sl  
aggregated net chargeable income 合计应课税入息实额 =`ECM7  
aggregation 合并计算;合计;总和 |@BX*r  
aggregation of incomes of husband and wife 夫妇入息合并计算 [=TD)o>W(p  
aggregation of property 财产的总和 )l H`a  
agio 差价;贴水 7d^ ~.F  
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》 uK=)65]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @y2cC6+'t  
《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》 oc"7|YG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \DcO .`L  
《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》 J,*+Ak ~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hr W2#v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8 .t3`FGH  
agreement for a settlement 授产协议 %J8uVD.2  
agreement for assignment 转让协议 Ip |=NQL>  
agreement for sale 售卖协议;买卖协议 :n,x?bM  
agreement for sale and purchase 买卖协议 ?|Ey WAL  
agreement for the payment of interest 支付利息协议 UaB2vuL*=  
agreement for the repayment of money 还款协议 j@R"AP}  
agreement of reinsurance 再保险协议 30W.ks5(  
Agricultural Bank of China 中国农业银行 ]Q#k"Je  
air passenger departure tax 飞机乘客离境税 gKP=@v%-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *)L~1;7j>  
airport tax 机场税 gu "@*,hL  
alcohol duty 酒精税 yRR[M@Y  
alienation 让与;让渡;转让 9v/=o`J#  
alimony 生活费;赡养费 )|6OPR@(#/  
All Ordinaries Index [AOI] 所有普通股指数 H.< F6  
all risks 全险;综合险 @RHG@{x{K  
All Sales Record for Stock Market 《股票市场成交报告》 ~3)d?{5  
Allied Capital Resources Limited 新联财务有限公司 ~;}uYJ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8?1MnjhX10  
allocation letter 拨款信件 6^)eW+  
allocation of fund 分配款项;预留款项 {_4`0J`3  
allocation of profit 利润分配;溢利分配 >en\:pJn)'  
allocation warrant 拨款令 2(f-0or(  
allotment 分配;配股 / 5/m x  
allotment notice 股份配售通知;配股通知 [)?yH3  
allotment of shares 股份分配 %c@PTpAM  
allowable 可获宽免;免税的 bwI"V&*  
allowable business loss 可扣除的营业亏损 +ryB*nT  
allowable expenses 可扣税的支出 tL M@o|:  
allowance 免税额;津贴;备抵;准备金 gwbV$[.X  
allowance for debts 债项的免税额 Z*'<9l_1  
allowance for depreciation by wear and tear 耗损折旧免税额 |G/U%?`  
allowance for funeral expenses 殡殓费的免税额 C]&/k_k  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?)H:.]7-x  
allowance for repairs and outgoings 修葺及支出方面的免税额 -<:w{cV  
allowance to debtor 给债务人的津贴 85USMPF  
alteration of capital 资本更改 *D67&/g.  
alternate trustee 候补受托人 A 8g_BLj!e  
amalgamation 合并 qJE_4/<^!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  niyI$OC  
ambit of charges 征税范围;收费范围 "m`}J*s"  
amended valuation 经修订的估值 /VD[:sU7  
American Commodities Exchange 美国商品交易所 2BiFP||  
American Express Bank Limited 美国运通银行 (+SL1O P  
American Stock Exchange 美国证券交易所 :j? MEeu  
amortization 摊销 6xFchdMG{m  
amount due from banks 存放银行同业的款项 Dutc#?bT  
amount due from banks abroad 存放海外银行同业的款项 PZVH=dagq  
amount due from holding companies 控股公司欠款 p6&<eMwFA  
amount due from local banks 存放本港银行同业的款项 @1D3E=  
amount due to banks 银行同业的存款 @Z5,j)  
amount due to banks abroad 海外银行同业的存款 xXfv({  
amount due to holding companies 控股公司存款 ] Upr<!  
amount due to local banks 本港银行同业的存款 g_J QW(_  
amount due to outport banks 外埠银行同业的存款 ^r,0aNzAs  
amount for note issue 发行纸币的款额 7K1_$vd  
amount of bond 担保契据的款额 Pif-uhOk%  
amount of consideration 代价款额 xd\ml 37~  
amount of contribution 供款数额 L)qUBp@MW  
amount of indebtedness 负债款额 }a;H2&bu  
amount of principal of the loan 贷款本金额 egAYJK-,!  
amount of rates chargeable 应征差饷数额 qcC(#0A>  
amount of share capital 股本额 !<out4Mz"  
amount of sums assured 承保款额 E;, __  
amount of variation 变动幅度 3 2"f'{  
amount of vote 拨款数额 T[<554  
amount payable 应付款额 raZkH8  
amount receivable 应收款额 _5S||TuNS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P/xE n_*v  
analysis 分析 BF 0#G2`h>  
ancillary risk 附属风险 `KZu/r-M9  
annual account 周年帐目;周年帐目报表;年度决算;年结 B6@q`Bmw.  
annual accounting date 年结日期 VK!HuO9l  
annual allowance 每年免税额;年积金;年度津贴;年津 iRx`Nx<@  
annual balance 年度余额 0+&K;  
annual disposable income 每年可动用收入 hhz#I A6,  
annual estimates 周年预算 ss6{+@,  
annual fee 年费 ky&wv+7  
annual general meeting 周年大会 o_BRsJy  
annual growth rate 年增率;每年增长率 rGrR;  
annual long-term supplement 长期个案每年补助金 G9Noch9 g  
annual pensionable emolument 可供计算退休金的年薪 4Dy1M}7  
annual report 年报 @R<z=n"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W.%p{wB |  
annual return 周年报表;周年申报表;每年报税表格 8llXpe  
Annual Return Rules 《周年报表规则》 NwdrJw9  
annual review of consumer prices 每年消费物价回顾 >I-rsw2  
annual roll-forward basis 逐年延展方式 &3J^z7kU  
annual salary 年薪 K4]#X"  
annual statement 年度报表;年度决算表 x!7r7|iV  
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 fg lN_  
annuitant 年金受益人 ox_DEg7l  
annuity 年金 R"l6|9tmP  
annuity contract 年金合约 B_D0yhh  
annuity on human life 人寿年金 zeq")A  
antecedent debt 先前的债项 @n=&muC}  
ante-dated cheque 倒填日期支票 vvs2:87zvJ  
anticipated expenditure 预期开支 6=qC/1,l  
anticipated net profit 预期纯利 X{(?p=]  
anticipated revenue 预期收入 MPKrr  
anti-inflation measure 反通货膨胀措施 )a5ON8?  
anti-inflationary stance 反通货膨胀立场 y4r?M8]"r  
apparent deficit 表面赤字 !X||ds  
apparent financial solvency 表面偿债能力 $:# :"  
apparent partner 表面合伙人 w~&#:F?  
application for personal assessment 个人入息课税申请书 6(x53 y__  
application of fund 资金应用 ;Qi!~VsP;  
application to release as liquidator and to destruct the books of accounts and documents vxug>2  
申请免除清盘人职务及毁灭帐簿与文件 =qbN?a/?2  
appointed actuary 委任精算师 VFMn"bYOB  
appointed auditor 委任核数师;委任审计师 `7'^y  
appointed trustee 委任的受托人 :I2,  
appointer 委任人  F=a  
apportioned pro rata 按比例分摊 OjNOvh&N  
apportionment 分配;分摊 ~d3@x\I?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m`):= ^nC  
apportionment formula 分摊方程式 .5AFAGv_c  
apportionment of estate duty 遗产税的分摊 d`C$vj  
appraisal 估价;评估 NFP h}D  
appreciable growth 可观增长 R*D5n>~  
appreciable impact 显着影响 gK(G1  
appreciable increase 可观增长 U|{4=[  
appreciation 增值;升值 1B:5O*I!J  
appreciation against other currencies 相对其他货币升值 :R3iLy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *B \ @L  
appreciation tax 增值税 {'[VL;k  
appropriation 拨款;拨用;拨付 }K`KoM  
appropriation account 拨款帐目 >56fa6=3@  
Appropriation Bill 拨款法案 WW+ F9~S  
appropriation-in-aid system 补助拨款办法 N-t"CBTO  
approved assets 核准资产 Q2)(tB= )  
approved basket stock 认可一篮子证券 IOF!Ra:w  
approved budget 核准预算 _sZ&=-FR  
approved charitable donation 认可慈善捐款 w\UAKN60  
approved charitable institution 认可慈善机构 j l]3B  
approved currency 核准货币;认可货币 Yyd]s\W  
approved estimates 核准预算 {:b~^yW  
approved estimates of expenditure 核准开支预算 Ju&FwY+  
approved overseas insurer 核准海外保险人 ylb)SXBf  
approved overseas trust company 核准海外信托公司 wc~s:  
approved pooled investment fund 核准汇集投资基金 mP/#hwzB&q  
approved provident fund scheme 认可公积金计划 $CJf 0[|  
approved provision 核准拨款 N{ $?u  
approved redeemable share 核准可赎回股份 k}I65 ^l#  
approved regional stock 认可地区性证券 H+-x.l`  
approved retirement scheme 认可退休金计划 GN Ewq$  
approved subordinated loan 核准附属贷款 ~7PiIky.  
arbitrage 套戥;套汇;套利 }Y|M+0   
arbitrageur 套戥者;套汇者 sa _J6~  
arbitrary amount 临时款项 PkZ1Db  
arrangement 措施;安排;协定 U$y wO4.  
arrears 欠款 T8)X?>CIW  
arrears of pay 欠付薪酬 3$Vx8:Rhdn  
arrears of revenue 逾期未收税款;逾期未收的帐项 -ah)/5j  
articles of association 组织章程;组织细则;组织章程细则 7[uN;B#V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3 {hUp81>  
ascertainment of profit 确定利润 tw =A] a*  
"Asia Clear" “亚洲结算系统” k.2GIc:5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9;uH}j8sE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ),y`Iw  
Asian Development Fund [ADF] 亚洲发展基金 m #G,m  
Asian dollar bond 亚洲美元债券 ssS"X@VZ \  
Asian dollar market 亚洲美元市场 08{^Ksg  
Asian dollar rate 亚洲美元利率 -;ra(L`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'Z=_zG/RX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vM]5IHqeE  
asked price 沽盘;喊价;索价;卖方报价 0%%y9;o  
assessable income 应评税入息 JiO8 EIM  
assessable loss 应评税亏损 <;'{Tj-"  
assessable profit 应评税利润 wq,&0P-v  
assessable value 应评税值 ]Hq,Pr_+  
assessed profit 估定利润 akPd#mf  
assessed value 经评估价值 Iw`|,-|  
assessment 评税;评定;估价;评税单 jcvq:i{  
assessment number 评税编号;估价编号 l:bbc!3  
assessment of additional tax 补加税评税 e==/+  
assessment of performance 业绩评估;实绩评价 #Ef!X  
Assessor 评税主任 LR!%iP  
asset price bubbles 资产价格泡沫 =S6bP<q  
asset-backed securities 具资产保证的证券 KKb7dZbt<  
assets accretion 资产增值 zY@0R`{@p  
assets and liabilities 资产与负债 nk_X_y  
assets betterment statement 资产递增表;资产改进表 GA` bWl  
assets lending 实物放款;有抵押贷款 r..f$FF)\  
assets of the company passing on the death 死者去世时转移的公司资产 c`hENPhW  
assets pledged as security for liabilities 用作负债抵押的资产 _V e)M%  
assets portfolio 资产投资组合 tS5J{j>T  
assets price 资产价格 #G?#ot2o  
assets quality 资产质素 f*88k='\W  
assets realization 资产变现 __s'/ 6u  
assets refinancing arrangement 资产再集资安排 Rq e|7/As  
assets securitization 资产证券化 @%*@Rar  
assets situated outside Hong Kong 在香港以外地方的资产 n%RaEL  
assets stripping 削减资产;拆卖资产 >?)_, KL  
assets value 资产值 (CH6Q]Wi_!  
assignee 承让人 yiXb<g+B  
assignment 转让;转让书;转让契 aIQC[ry  
assignment of interest 权益转让 ^c9_F9N  
assignment of letters patent and trade mark 专利证书及商标转让   )*6  
assignment of property 物业转让;物业转让书 #H4<8B  
assignment right 转让权 a5O$he  
assignor 转让人 0H.bRk/P+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 kka{u[ruA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $;} @2U   
associate member 附属会员 4M|C>My  
associated body corporate 相联法人团体 {06ClI  
associated company 相联公司;联属公司 fF>hca>  
associated corporation 相联法团 /.rj\,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 92R,o'#  
公认会计师公会〔英国〕 X(17ESQ/Y  
Association of Futures Exchange Brokers 香港期货经纪协会 c+7I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uOKD#   
association of underwriters 承保人组织 bG*l_  
assumption of control 接管 ?/5<}W#7}  
assurance 担保;保险;转易;转易书 xluA jOQ6  
assurance of interest 权益的转易 hVT>HER  
at 19XX price 按一九XX年价格计算 $FIJI^Kd7  
at a discount 按赔价计算;按贴水价格计算;打折扣 TOgH~R=  
at a premium 按溢价计算;按升水价格计算 fk6=;{  
at call 通知付款;按通知 9!_LsQ\)  
at constant market price 按固定市价计算 UY,u-E"  
at constant price 按固定价格计算 bA$ElKT  
at cost 按成本计算 '/Vm[L$d  
at current market price 按当时市价计算;按现时市价计算 ;"e55|d9I  
at current price 按当时价格计算;按现时价格计算 b"}ya/  
at factor cost 按要素成本计算;按生产要素成本计算 O'^AbO=,  
at money-of-the-day price 按付款当日价格计算 s!yD%zO  
at or better 按指定或较佳价位〔买卖指令〕 #K$0%0=M  
at par 按面值计算;平价 }weE^9GiJ  
at sight 见票即付 7@ y}J5,  
at the close 按收市盘 j jv'"K2  
at the opening 按开市盘 F3$8l[O_  
attestation 见证;见证条款 [; $:Lr  
at-the-money option 平价期权 I7SFGO  
attorney 受权人;受托代表人 OEzSItAI/[  
attornment 新拥有人承认书 xO %yjG=  
attributable profit 可归属利润 >b#CR/^z  
attributable share value 可归属股份价值 X}h}3+V  
Auckland Stock Exchange 奥克兰证券交易所 fpjFO&ML  
auction 拍卖 |F'eT 4  
auctioneer 拍卖商 e.(d?/!F_  
audit 审计;核数 ygm6(+  
Audit Commission 审计署 Sx Bo%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  ;0$qT$,  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 1|G5 W:  
audit review 帐目审查 p14$XV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k%-UW%  
audited account 审计帐目;经审计的帐目 -;HZ!Lf  
audited annual account 经审计的周年帐目 C R't  
audited balance sheet 经审计的资产负债表 +]yVSns 3  
auditor 核数师;核数主任;审计师 'Cz]p~oF  
auditor's certificate 核数师证明书;审计师证明书 <; Td8O89_  
auditor's report 核数师报告;审计师报告 L8zMzm=-  
Aussie bond 澳元债券 x 2l}$(7  
austerity budget 紧缩预算 N>P" $  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f4dHOH  
Australia All Ordinaries Index 澳洲所有普通股票指数 prIJjy-F  
Australian Dollar [AUD] 澳元 Oq3t-omXS  
Australian Options Market 澳大利亚期权市场 !^1oH**  
Australian Securities Commission 澳洲证券事务监察委员会 @^-f +o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }095U(@  
Australian Stock Exchange 澳大利亚证券交易所 ov\%*z2=  
Austrian Schilling [ATS] 奥地利先令 673G6Nk  
authentication 认证;鉴证 Zw/??Tq b  
authority to purchase 委托购买证;委购书 K7(GdKZe  
authorization 认可;核准;授权;授权书 eISHV.QV  
authorization by direction 指示授权 MC B2  
authorization by instruction 指令授权 _jxysFl=  
authorization by warrant 令状授权 sv "GX< +  
authorization of unit trust 单位信托的认可 g&ba]?[A  
authorized agent 指定代理人 ^Ga_wJP8S  
authorized capital 法定资本 TC:t!:  
authorized clerk 出市员 Tn38]UL  
authorized dealer 认可交易商 NX]6RZr-  
authorized financial institution 认可财务机构 \tS| N40  
authorized fund 认可基金 F:0 E- z'  
authorized fund house 获授权的基金公司;认可基金公司 (~b0-3s  
authorized institution 认可机构 jt9@aN.mJN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SQuW`EHBgs  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @Hp=xC9V  
authorized insurer 获授权保险人;获认可承保人 5y~B/.YY  
authorized investment 特准投资项目 1py >[II@  
authorized person 获授权人 *vzj(HGO  
authorized representative 获授权代表 b&pL}o?/k  
authorized share capital 法定股本 b3-+*5L  
automated quotation system 自动报价系统 )L,Nh~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K*j1Fy:  
自动交易系统〔香港期货交易所有限公司〕 2&F  H8  
automatic adjustment mechanism 自动调整机制 uv7tbI"r  
automatic adjustment system 自动调整系统 W}\<}dK  
Automatic Clearing House 自动票据交换所 2QIo|$  
automatic exchange rates accumulation system 自动化汇率累集系统 VZA>ErB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |q_Hiap#a  
automatic teller machine [ATM] 自动柜员机 h&b s`  
autopay 自动转帐 ^"$~&\+x5  
available assets 可用资产 r`:dUCFE  
available fiscal reserve 现存财政储备  <>=abgg  
available profit 可用利润 \3j4=K'nE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \Q,5Ne'o  
average 平均;平均数;海损 Jqt|' G3  
average basic salary 平均基本薪金 `S=4cSH(  
average consumer expenditure 平均消费开支;一般消费开支 2|8$@*-\  
average cost 平均成本 #j"N5e}U  
average cost of land production 增辟土地平均成本 .[o?qCsw  
average daily turnover 平均每日成交额 88atj+N]  
average daily wage rate 平均每日工资率 LO ,k'gg<  
average expenditure pattern 平均开支模式 >vQKCc|93  
average growth rate 平均增长率 lMXLd91  
average net fixed assets 固定资产平均净值 QPsvc6ds  
average of relatives 相对价格平均数 k=5v J72U  
average price 平均价格 t$U eks  
average propensity to consume 平均消费倾向;一般消费倾向 "eKM<S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 BH?fFe&J:`  
average rate 平均率 K%>3ev=y.s  
average revenue 平均收入;平均收益 1f5;^T I  
average stock 平均库存;平均存货 brt` oR  
average yearly rent 平均年租 i}ti  
avoidance of double taxation 避免双重课税 1Q??R }  
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 gS ^Y?  
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