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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: "xKykSk  
A share A股;甲类股份 z<9wh2*M  
abatement of tax 减税;减扣免税额 o\;cXu h  
ABN AMRO Bank N.V. 荷兰银行 =;?afUj  
above-the-line expenditure 线上项目支出;经常预算支出 (7_}UT@w-  
above-the-line receipt 线上项目收入;经常预算收入 3c.,T  
ABSA Asia Limited 南非联合亚洲有限公司 aaODj>  
absolute change 绝对数值变更 V1Opp8  
absolute expenditure 实际开支 )Cfk/OnRd  
absolute guideline figure 绝对准则数字 ||t"}Y  
absolute interest 绝对权益 Zw<\^1  
absolute order of discharge 绝对破产解除令 05gdVa,  
absolute profit margin 绝对利润幅度 1iTI8h&[@  
absolute value 实值;绝对值 { vOr'j@  
absolutely vested interest 绝对既得权益 Tweku}D7  
absorbed cost 已吸收成本;已分摊成本 w5uOkz #  
absorption 吸收;分摊;合并 2Ub!wee  
absorption rate 吸收率;摊配率;分摊率 ,4tuWO)"  
ACB Finance Limited 亚洲商业财务有限公司 (Ld,<!eN0  
acceptable form of reciprocity 合理的互惠条件 0<C]9[l  
acceptable rate 适当利率;适当汇率  &@h(6  
acceptance agreement 承兑协议 QlCs ,bT  
acceptance for honour 参加承兑 VuWBWb?0Q  
acceptor 承兑人;接受人;受票人 R+y 9JE  
acceptor for honour 参加承兑人 r0 fxEYze&  
accident insurance 意外保险 yO`HL'SMo  
Accident Insurance Association of Hong Kong 香港意外保险公会 B LI 9(@  
accident insurance scheme 意外保险计划 6_wj,7  
accident year basis 意外年度基准 K{WLo5HP  
accommodation 通融;贷款 yz7X7mAo  
accommodation bill 通融票据;空头票据 yhSbX4Q  
accommodation party 汇票代发人 +<o}@hefY2  
account balance 帐户余额;帐户结余 >q7/zl  
account book 帐簿 mxfmK +'_  
account collected in advance 预收款项 FLzC kzJ:6  
account current book 往来帐簿 wYAi-gdOi  
account of after-acquired property 事后取得的财产报告 waI:w,  
account of defaulter 拖欠帐目 'Wz`P#/  
account payable 应付帐款 6=o'.03\f  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ods/1 KW  
account receivable 应收帐款 lrL:v~g  
account receivable report 应收帐款报表 nkAS]sC  
account statement 结单;帐单;会计财务报表 \7U'p:h=U  
account title 帐户名称;会计科目 %!r@l7<  
accountant's report 会计师报告 U8gf_R'  
Accountant's Report Rules 会计师报告规则 A5[iFT>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 M\rZr3  
Accounting Arrangements 《会计安排》 kt;uB X3  
accounting basis 会计基础 }a?(}{z-  
accounting by Official Receiver 破产管理署署长呈交的帐目 X&14;lu%p  
Accounting Circular 《会计通告》 y}bliN7;1e  
accounting class 会计类别 O~ ]3.b  
accounting date 记帐日期;会计结算日期 y8arFG  
accounting for money 款项核算 y1c2(K>tu  
Accounting Officer 会计主任 +l)[A{  
accounting period 会计报告期;会计期 -b`O"Ck*  
accounting policy 会计政策;会计方针 d,d ohi  
accounting practice 会计惯例 yJn<S@)VT:  
accounting principle 会计准则 ,z0~VS:g8  
accounting record 会计记录 'YTSakNJ}  
accounting report 会计报告 mx3p/p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZD;1{  
Accounting Society of China 中国会计学会 /c:78@  
accounting statement 会计报表 J=sj+:GS  
accounting system 会计制度;会计系统 _ ,~D]JYE  
accounting transaction 会计事项;帐务交易 mo()l8  
accounting treatment 会计处理 /fDXO;tN  
accounting year 会计年度 QopA'm  
accretion 增值;添加 ')#!M\1,HQ  
accrual 应计项目;应累算数目 xh`4s  
accrual basis 应计制;权责发生制 UOYhz.  
accrual basis accounting 应计制会计;权责发生制会计 V krjs0  
accrue 应累算;应计 I92orr1  
accrued benefit 应累算利益 &cHA xker  
accrued charges 应计费用 UsQh+W"?  
accrued cumulative preference share dividend 应累算的累积优先股股息 UrJrv x  
accrued expenses 应累算费用 PyQ P K,  
accrued interest payable 应付利息;应计未付利息 /k O <o&  
accrued interest receivable 应收利息;应计未收利息 0n-S%e5  
accrued right 累算权益 >,}SP;  
accruing profit 应累算的利润 &\>.j|  
accumulated fiscal reserve 累积财政储备 RoYwZX~  
accumulated profit 累积利润;滚存溢利 DICS6VG}  
accumulated reserve 累积储备 5|_El/G  
accumulation of surplus income 累积收益盈余 6h9Hf$'  
acquired assets 既得资产 3EO:Uk5<   
acquisition 收购;购置;取得 "p\5:<  
acquisition cost 购置成本 'S#D+oF(1~  
acquisition expenses 购置费用 w6&p4Jw/H?  
acquisition of 100% interest 收购全部股权 C=,O'U(ep  
acquisition of control 取得控制权 Or<OmxJg  
acquisition of fixed assets 购置固定资产 oj%(@6L  
acquisition of shell “买壳” (F=q/lK$  
acquisition price 收购价 K$kI%eGZA  
act of God 天灾 :xy4JRcF  
acting partner 执事合伙人 i!u:]14>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 mGP&NOR0^y  
active partner 积极参与的合伙人 >\4"k4d}  
active trading 交投活跃 Bh ,GQHJ  
actual circulation 实际流通 X-k$6}D  
actual cost 实际成本 Mp,aQ0bNS  
actual expenditure 实际开支;实际支出 |kK_B :K  
actual income 实际入息;实际收入;实际收益 nv'YtmR  
actual market 现货市场 U#>K(  
actual price 现货价;实际价格 'Hv=\p4$1  
actual profit 实际利润 C2(VYw  
actual quotation 实盘;实际价位;实际报价 wzf%~ats  
actual year basis 按实际年度计算 L<W2a(  
actuals 实货 w tSX(LN Y  
actuarial investigation 精算调查 n =qu?xu  
actuarial principle 精算原则 |!hN!j*)  
actuarial report 精算师报告 hZwJ@ Vm#  
Actuarial Society of Hong Kong 香港精算学会 %Rm`+  
actuarial valuation 精算师估值 >e M> Y@8=  
actuary 精算师 N.F //n  
ad referendum agreement 暂定协议;有待覆核的协定 ]o2jS D  
ad valorem duty 从价税;按值征税 RcpKv;=iB  
ad valorem duty system 从价税制 ,,+iPGa<  
ad valorem fee 从价费 9:JQ*O$  
ad valorem tariff 从价关税 CKy/gTN  
additional allowance 额外免税额 %Fp 1c K  
additional amount for unexpired risk 未过期风险的额外款额 ,.]1N:   
additional assessable profit 补加应评税利润 JDP/vNq  
additional assessment 补加评税 T0v{qQ  
additional commitment 额外承担 \$W\[s4I  
additional commitment vote 额外承担拨款 qW 2'?B3<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e]zd6{g[m  
additional dependent parent allowance 供养父母额外免税额 ~ya@ YP]';  
additional provision 额外拨款 B2T=O%  
additional stamp duty 附加印花税 [DD#YL\P  
additional tax 补加税罚款;补加税款 lcfX(~/m^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #,CK;h9jy!  
adjudged bankrupt 被裁定破产 "|nh=!L  
adjudicated bankrupt 裁定破产人 ( 8Q*NZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Zonr/sA~  
adjudication of bankruptcy 裁定破产;宣告破产 IutU ~%wv  
adjudication of insolvency 裁定无力偿还债务 @XQItc<  
adjusted actual 经调整的实数;调整后的实数 8>AST,  
adjusted current assets 经调整的流动资产;调整后的流动资产 V(wANvH  
adjusted figure 经调整的数字;调整后的数额 0x,NMS  
adjusted liabilities 经调整的负债;调整后的负债 hQ\W~3S55  
adjusted loss 经调整的亏损;调整后的亏损 1w}D fI  
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 5ggsOqH  
adjusted profit 经调整的利润;调整后的利润  LOi/+;>  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,t@B]ll  
adjusted value 经调整的价值;调整后的价值 D* QZR;D#.  
adjustment 调整;修订;理算〔保险〕 p5`={'>-  
adjustment centre 调剂中心 AQjf\i  
adjustment lag 调整过程的时间差距;调整时差 TxP8&!d  
adjustment mechanism 调整机制 _"h1#E  
adjustment of loss 亏损调整 |mF=X*  
adjustment process 调整过程;调整程序 $SfYO!n7Q  
adjustment range 调整幅度 /pQUu(~h_  
administered exchange rate 受管制汇率 uWjEyxPv{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XOT|:  
administration expenses 行政费用 H>Q X?>j  
administration fee 手续费;行政费 )NmYgd~%  
administration in bankruptcy 破产管理 `h='FJ/!  
administration order 遗产管理令 f^|r*@o  
administrator 管理人;遗产管理人 j]'ybpMT"  
administrator of the estate 遗产管理人 l]~mB~  
admission of debt 债项承认书 H:]'r5sw  
admission of proof 接纳债权证明 fb?YDM  
advance 放贷款项;垫付款项;预支款项;预付款项 >)6k)$x%%  
advance account 暂支帐目;预付款帐户 !EOYqD  
advance compensation 预付补偿金 JmF:8Q3H  
advance from shareholder 股东垫款 ]/[$3rPwZ  
advance pending reimbursement 预支以待日后付还 IN?6~O p  
advanced economy 先进经济体系 ~nRbb;M  
advancement 预付;预付财产 i;fU],aK!  
advances warrant 垫款令 E~ +g6YlT  
advancing 贷出 ub9,Wd"^  
adverse balance 逆差 T;sF@?  
adverse exchange 逆汇 :=?od 0]W  
advertisement addressed to shareholders 在报章刊登的致股东通告 9s&dN  
advice for collection 托收通知书 j^m x,  
advice of drawing 提款通知书;汇票通知书 N?v}\P U  
advice of payment 付款通知 Mn TqWC90  
Advisory Committee [Securities and Futures Commission] tQ,3nI!|xF  
谘询委员会〔证券及期货事务监察委员会〕 gt\*9P   
Advisory Committee on Diversification 经济多元化谘询委员会 a[ yyEgm2  
affidavit 誓章;遗产申报誓章 y`a]##1j$M  
affidavit of no receipt 述明无收款的誓章 mGh8/Xt  
affiliate 联号;联营公司;附属公司 /3j3'~0  
affiliated company 附属公司;联号;联营公司 s[Whg!2~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j2s{rQQ  
affordability 负担能力 eOZ"kw"uHu  
African Development Bank [AfDB] 非洲开发银行  _j2q  
after-acquired property 事后取得的财产 #'8'5b  
after-hours dealing 市后交易 K;*B$2Z#k  
after-tax profit 税后盈利;税后利润;税后溢利 [7Liken  
agency agreement 代理协议 go?}M]c%7  
agency expenses 代理机构的开支 \[L|  
agency fee 代理费 "L+NN|  
Agency Law 《代理法》 qnJs,"sn  
agent 代理人;承销人 ,qwVDYJ  
agent of company 公司代理人 kE854Ej  
agent's fee 代理人费;经纪费 [sZ ,nB/  
aggregate 总计;总数;总体数字 1s-=zs  
aggregate amount 总款额;总额 "Bl6 ) qw  
aggregate assets and liabilities 总体资产与负债 ]ASTw(4  
aggregate at constant price 按固定价格计算的总体数字 .TO#\!KBv  
aggregate demand 总需求 -cgMf\YF  
aggregate gross position 总持仓量 <Y)Aez  
aggregate limit 总限额 n K6(0?/  
aggregate of salaries tax 合计薪俸税 KZ 4G"  
aggregate performance 总体表现;总体业绩 g3TqTs  
aggregate supply 总体供应 K>_~|ZN1C8  
aggregate surplus 总盈余 TJUYd9O4[  
aggregate total 整体总额 PQXCT|iJ  
aggregate value 总值;合计价值 U*\ 1d  
aggregated basis 合计基准 Zp+orc7  
aggregated net chargeable income 合计应课税入息实额 n!h952"  
aggregation 合并计算;合计;总和 d,E2l~s  
aggregation of incomes of husband and wife 夫妇入息合并计算 `<(o;*&Gd  
aggregation of property 财产的总和 ~\u~>mtchu  
agio 差价;贴水 9#1Jie$  
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》 G8lTIs4u;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :'Tq5kE  
《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》 Dop,_94G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5`)[FCQ  
《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》 <q:2' 4o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8TCbEPS@Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ws:+P~8  
agreement for a settlement 授产协议 7T?T0x3>  
agreement for assignment 转让协议 '5\?l:z  
agreement for sale 售卖协议;买卖协议 7ZFd;-  
agreement for sale and purchase 买卖协议 o,!W,sx_  
agreement for the payment of interest 支付利息协议 En ]"^*  
agreement for the repayment of money 还款协议 Q|7;Zsd:  
agreement of reinsurance 再保险协议 mV.26D<c  
Agricultural Bank of China 中国农业银行 \RmU6(;IQ  
air passenger departure tax 飞机乘客离境税 %<\tN^rP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Id{Ix(O  
airport tax 机场税 ] uXmug  
alcohol duty 酒精税 @5{h+^  
alienation 让与;让渡;转让 D 4<,YBvV  
alimony 生活费;赡养费 >S@><[C  
All Ordinaries Index [AOI] 所有普通股指数 Q&vU|y  
all risks 全险;综合险 6\RZ[gA?  
All Sales Record for Stock Market 《股票市场成交报告》 o$Z]qhq  
Allied Capital Resources Limited 新联财务有限公司 O +Xu ?W]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |`O210B@  
allocation letter 拨款信件 B3Ws)nF"  
allocation of fund 分配款项;预留款项 6 - IThC  
allocation of profit 利润分配;溢利分配 H={5>;8G  
allocation warrant 拨款令 v*^'|QyM7  
allotment 分配;配股 qv8B$}FU  
allotment notice 股份配售通知;配股通知 L RPdA "Z  
allotment of shares 股份分配 __i))2  
allowable 可获宽免;免税的 oT- Y  
allowable business loss 可扣除的营业亏损 @Uqcym.  
allowable expenses 可扣税的支出 7W=s.Gy7G\  
allowance 免税额;津贴;备抵;准备金 .e|\Bf0P  
allowance for debts 债项的免税额 UQq Qim  
allowance for depreciation by wear and tear 耗损折旧免税额 6OZ n7:)Y  
allowance for funeral expenses 殡殓费的免税额 R]NCD*~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 KP CZiu7  
allowance for repairs and outgoings 修葺及支出方面的免税额 %Vhj<gN  
allowance to debtor 给债务人的津贴 M<ba+Qn$  
alteration of capital 资本更改 ?GGBDql  
alternate trustee 候补受托人 .=@CF8ArG  
amalgamation 合并 A>rN.XW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3-_`x9u*  
ambit of charges 征税范围;收费范围 ,@aF#  
amended valuation 经修订的估值 h%]  D[g  
American Commodities Exchange 美国商品交易所 L DdgI  
American Express Bank Limited 美国运通银行 ?zK\!r{  
American Stock Exchange 美国证券交易所 }VqCyJu&{  
amortization 摊销 +GT"n$)+  
amount due from banks 存放银行同业的款项 wj\kx\+  
amount due from banks abroad 存放海外银行同业的款项 \;0UP+  
amount due from holding companies 控股公司欠款 }T"&4Rvs2R  
amount due from local banks 存放本港银行同业的款项 2[1lwV  
amount due to banks 银行同业的存款 35Fs/Gf-n  
amount due to banks abroad 海外银行同业的存款 89ab?H}/  
amount due to holding companies 控股公司存款 m">2XGCn  
amount due to local banks 本港银行同业的存款 i)@H  
amount due to outport banks 外埠银行同业的存款 `Gh#2 U  
amount for note issue 发行纸币的款额 ]QKKt vN  
amount of bond 担保契据的款额 ^`fqK4<  
amount of consideration 代价款额 ~\u?Nf~L  
amount of contribution 供款数额 s$xm  
amount of indebtedness 负债款额 Ex5 LhRe>=  
amount of principal of the loan 贷款本金额 CzI/Z+\  
amount of rates chargeable 应征差饷数额 1(qL),F;  
amount of share capital 股本额 ap[Q'=A`  
amount of sums assured 承保款额 >Dq&[9,8  
amount of variation 变动幅度 ~X,ZZ 9H  
amount of vote 拨款数额 Ki\J)l  
amount payable 应付款额 )b-KF}]d  
amount receivable 应收款额 :</KgR0I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y~<_ux,  
analysis 分析 oEsqLh9a|  
ancillary risk 附属风险 M8|kmF\B  
annual account 周年帐目;周年帐目报表;年度决算;年结 6o~CX  
annual accounting date 年结日期 a[RqK#  
annual allowance 每年免税额;年积金;年度津贴;年津 j UB`=d|  
annual balance 年度余额 QVe<Z A8N;  
annual disposable income 每年可动用收入 d>Ky(wS  
annual estimates 周年预算 B+[L/C}=;  
annual fee 年费 +,J!xy+~,  
annual general meeting 周年大会 vO8CT-)  
annual growth rate 年增率;每年增长率 YT<(2u#Ng  
annual long-term supplement 长期个案每年补助金 #./8inbG  
annual pensionable emolument 可供计算退休金的年薪 h/7_IuD  
annual report 年报 z*`nfTw l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J+YoAf`hi  
annual return 周年报表;周年申报表;每年报税表格 D3x W?$Z  
Annual Return Rules 《周年报表规则》 rXVR X#Lh  
annual review of consumer prices 每年消费物价回顾 -!X\xA/KN  
annual roll-forward basis 逐年延展方式 G,XUMZ  
annual salary 年薪 %[fZ@!B  
annual statement 年度报表;年度决算表 ?A~a}bFZ  
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 v+ "9&  
annuitant 年金受益人 +uMK_ds~  
annuity 年金 Q`BB@E  
annuity contract 年金合约 cL:hjr"  
annuity on human life 人寿年金 3j w4#GW  
antecedent debt 先前的债项 yi,Xs|%.  
ante-dated cheque 倒填日期支票 (ljoD[kZ  
anticipated expenditure 预期开支 /\5u-o)  
anticipated net profit 预期纯利 92Rm{n   
anticipated revenue 预期收入 [[KIuW~ot  
anti-inflation measure 反通货膨胀措施 teJY*)d  
anti-inflationary stance 反通货膨胀立场 PB!*&T'!  
apparent deficit 表面赤字 .gA4gI1kH  
apparent financial solvency 表面偿债能力 zJG=9C?  
apparent partner 表面合伙人 5>&C.+A 9  
application for personal assessment 个人入息课税申请书 ^']*UD;  
application of fund 资金应用 zX&wfE8T  
application to release as liquidator and to destruct the books of accounts and documents yVH>Q-{  
申请免除清盘人职务及毁灭帐簿与文件 Zmy:Etqi  
appointed actuary 委任精算师 L!^^3vn  
appointed auditor 委任核数师;委任审计师 YH{FTVOt{C  
appointed trustee 委任的受托人 3'[ g2JR  
appointer 委任人 e# KP3Lp  
apportioned pro rata 按比例分摊 :jGgX>GG  
apportionment 分配;分摊 TTz_w-68  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >{=~''d,w  
apportionment formula 分摊方程式 P;ovPyoO  
apportionment of estate duty 遗产税的分摊 ykNPKzW:  
appraisal 估价;评估 @vvGhJ1m`  
appreciable growth 可观增长 8C<%Y7)/  
appreciable impact 显着影响 <Y^)/ s  
appreciable increase 可观增长 o<7'(Pz  
appreciation 增值;升值 d? 4-"9Y  
appreciation against other currencies 相对其他货币升值 A'T: \Wl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 en29<#8TO  
appreciation tax 增值税 {r1}ACw{  
appropriation 拨款;拨用;拨付 |.LE`  
appropriation account 拨款帐目 ?xtP\~  
Appropriation Bill 拨款法案 .<.#g +  
appropriation-in-aid system 补助拨款办法 "K#zY~>L  
approved assets 核准资产 !p(N DQm  
approved basket stock 认可一篮子证券 Ky)*6QOw  
approved budget 核准预算 ^zR*s |1Q  
approved charitable donation 认可慈善捐款 vS G vv43G  
approved charitable institution 认可慈善机构 S0tPnwco[~  
approved currency 核准货币;认可货币 `D0H u!;  
approved estimates 核准预算 *w6(nG'M{  
approved estimates of expenditure 核准开支预算 }RZN3U=  
approved overseas insurer 核准海外保险人 ;%PI  
approved overseas trust company 核准海外信托公司 Kl w9  
approved pooled investment fund 核准汇集投资基金 -PskUl'  
approved provident fund scheme 认可公积金计划 </|m^$v  
approved provision 核准拨款 1IWP~G  
approved redeemable share 核准可赎回股份 >e QFY^d5  
approved regional stock 认可地区性证券 Y$ '6p."=  
approved retirement scheme 认可退休金计划 X!f` !tZ:{  
approved subordinated loan 核准附属贷款 9oxn-)6JC  
arbitrage 套戥;套汇;套利 $'Qv {  
arbitrageur 套戥者;套汇者 &#<>fT_  
arbitrary amount 临时款项 i>z {QE  
arrangement 措施;安排;协定 3Hkb)Wu  
arrears 欠款 _r vO#h  
arrears of pay 欠付薪酬 9v(k<('_  
arrears of revenue 逾期未收税款;逾期未收的帐项 01vKx)f  
articles of association 组织章程;组织细则;组织章程细则 <6!/B[!O=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6_O3/   
ascertainment of profit 确定利润 yn.f?[G2  
"Asia Clear" “亚洲结算系统” fi';Mb3B3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 48n7<M;I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N6%M+R/Q  
Asian Development Fund [ADF] 亚洲发展基金 l&uBEYx   
Asian dollar bond 亚洲美元债券 N_f>5uv  
Asian dollar market 亚洲美元市场 9NausE40  
Asian dollar rate 亚洲美元利率 =J^FV_1rJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v42Z&PO   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 CG[04y  
asked price 沽盘;喊价;索价;卖方报价 nBGcf(BE.$  
assessable income 应评税入息 `*--vSi  
assessable loss 应评税亏损 Q ;$NDYV1  
assessable profit 应评税利润 obSLy Ed  
assessable value 应评税值 &v<Am%!N  
assessed profit 估定利润 8U7X/L  
assessed value 经评估价值 qBqh>Wo  
assessment 评税;评定;估价;评税单 gR@,"6b3  
assessment number 评税编号;估价编号 yPVK>em5  
assessment of additional tax 补加税评税 #]lK!:  
assessment of performance 业绩评估;实绩评价 ]% I|C++0  
Assessor 评税主任 t(=Z@9)]4F  
asset price bubbles 资产价格泡沫 lIgAc!q(  
asset-backed securities 具资产保证的证券 eX <@qa4<  
assets accretion 资产增值 lH%-#2]  
assets and liabilities 资产与负债 OjfumZL#  
assets betterment statement 资产递增表;资产改进表 `6 ?.ihV  
assets lending 实物放款;有抵押贷款 "i~~Q'=7  
assets of the company passing on the death 死者去世时转移的公司资产 KN"<f:u  
assets pledged as security for liabilities 用作负债抵押的资产 )(l=_[1Z5  
assets portfolio 资产投资组合 6G]hs gro  
assets price 资产价格 c^`(5}39v  
assets quality 资产质素 w4j,t  
assets realization 资产变现 NLF6O9  
assets refinancing arrangement 资产再集资安排  g\=e86  
assets securitization 资产证券化 PR~9*#"v..  
assets situated outside Hong Kong 在香港以外地方的资产 {}N=pL8MS  
assets stripping 削减资产;拆卖资产 n_@cjO  
assets value 资产值 pEX|zee  
assignee 承让人 ><"0GPxrx  
assignment 转让;转让书;转让契 J|:Zs1.<d  
assignment of interest 权益转让 {Q AV  
assignment of letters patent and trade mark 专利证书及商标转让 ^6FU]  
assignment of property 物业转让;物业转让书 wUcp_)aE|  
assignment right 转让权 F]6$4o[  
assignor 转让人 _q3|Ddm2LN  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 SB =%(]S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *#Hw6N0#   
associate member 附属会员 zoHFTD4 g  
associated body corporate 相联法人团体 Pm!/#PtX  
associated company 相联公司;联属公司 %)!b254  
associated corporation 相联法团 1eMz"@ Q9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >PoVK{&y  
公认会计师公会〔英国〕 qfsu# R  
Association of Futures Exchange Brokers 香港期货经纪协会 RzN9pAe  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uZ8^"  W  
association of underwriters 承保人组织 f/{*v4!  
assumption of control 接管 A,]%*kg2  
assurance 担保;保险;转易;转易书 6tv-PgZ  
assurance of interest 权益的转易 ioJr2wq6  
at 19XX price 按一九XX年价格计算 Z^r? MX/  
at a discount 按赔价计算;按贴水价格计算;打折扣 rxQ&N[r2  
at a premium 按溢价计算;按升水价格计算 <}bF49z  
at call 通知付款;按通知 ##|]el%Y  
at constant market price 按固定市价计算 &~#y-o"  
at constant price 按固定价格计算 o 6A1;e  
at cost 按成本计算 -9~WtTaV.H  
at current market price 按当时市价计算;按现时市价计算 EN{o3@ O'  
at current price 按当时价格计算;按现时价格计算 lq }g*ih  
at factor cost 按要素成本计算;按生产要素成本计算 M*7:-Tb]C  
at money-of-the-day price 按付款当日价格计算 HAc1w]{(  
at or better 按指定或较佳价位〔买卖指令〕 Bd>a"3fA  
at par 按面值计算;平价 p5JRG2zt  
at sight 见票即付 od RtJ[   
at the close 按收市盘 =Bw2{]w  
at the opening 按开市盘 zt/N)5\V  
attestation 见证;见证条款 8N9X1Mb|  
at-the-money option 平价期权 <U~at+M  
attorney 受权人;受托代表人 ?"L ^ 0%  
attornment 新拥有人承认书  NH0uK  
attributable profit 可归属利润 ~(K{D D7[N  
attributable share value 可归属股份价值 9jW"83*5  
Auckland Stock Exchange 奥克兰证券交易所 #0'%51Jcl  
auction 拍卖 #7|73&u(  
auctioneer 拍卖商 k07pI<a?  
audit 审计;核数 <_~e/+_.  
Audit Commission 审计署 F7IZ;4cp  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q+a"Z^Z|  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 [ %6(1$Ih  
audit review 帐目审查 D2MWrX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nV3I6  
audited account 审计帐目;经审计的帐目 a+P Vi  
audited annual account 经审计的周年帐目 K| '`w.  
audited balance sheet 经审计的资产负债表 XWv;l)  
auditor 核数师;核数主任;审计师 #MAXH7[  
auditor's certificate 核数师证明书;审计师证明书 5Sz}gP('  
auditor's report 核数师报告;审计师报告 Qkb=KS%z  
Aussie bond 澳元债券 sglH=0MP  
austerity budget 紧缩预算 aKC,{}f$m  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }B@44HdY  
Australia All Ordinaries Index 澳洲所有普通股票指数 2i)vT)~  
Australian Dollar [AUD] 澳元 h@%a+6b?  
Australian Options Market 澳大利亚期权市场 I@q(P>]X9  
Australian Securities Commission 澳洲证券事务监察委员会 LGT?/ gup  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'ocPG.PaU  
Australian Stock Exchange 澳大利亚证券交易所 = ow=3Ku  
Austrian Schilling [ATS] 奥地利先令 vXT>Dc2\!  
authentication 认证;鉴证 3V%ts7:a  
authority to purchase 委托购买证;委购书 12HE =  
authorization 认可;核准;授权;授权书 <P.'r,"[  
authorization by direction 指示授权 U *:E|'>  
authorization by instruction 指令授权 ]'5 G/H5?;  
authorization by warrant 令状授权 'ZAl7k .  
authorization of unit trust 单位信托的认可 Js/QL=,  
authorized agent 指定代理人 -T{G8@V0I  
authorized capital 法定资本 'T(@5%Db  
authorized clerk 出市员 !Z<=PdI1Ys  
authorized dealer 认可交易商 i6)HC  
authorized financial institution 认可财务机构 {B[ }}wX$  
authorized fund 认可基金 Nx=rw h  
authorized fund house 获授权的基金公司;认可基金公司 x4-_K%  
authorized institution 认可机构 =Hx]K8N)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f[wxt n'r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6os{q`/Q])  
authorized insurer 获授权保险人;获认可承保人 ($'5xPb  
authorized investment 特准投资项目 RZP7h>y6@  
authorized person 获授权人 Kjt\A]R%  
authorized representative 获授权代表 +0g L!r  
authorized share capital 法定股本 tR(nD UHV5  
automated quotation system 自动报价系统 -mw`f)?Ev  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p((a(Q/  
自动交易系统〔香港期货交易所有限公司〕 -_ <z_IL\%  
automatic adjustment mechanism 自动调整机制 qylI/,y{  
automatic adjustment system 自动调整系统 OxqkpK&  
Automatic Clearing House 自动票据交换所 SVBo0wvz-  
automatic exchange rates accumulation system 自动化汇率累集系统 U X%J?;g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 45;ey }8  
automatic teller machine [ATM] 自动柜员机 _BZ6Ws$C2  
autopay 自动转帐 xQkvK=~$  
available assets 可用资产 a!B"WNb+  
available fiscal reserve 现存财政储备 CN:z *g  
available profit 可用利润 Dvm[W),(k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 n50W HlMtt  
average 平均;平均数;海损 :B:6ezDF6  
average basic salary 平均基本薪金 SM\qd4  
average consumer expenditure 平均消费开支;一般消费开支 i>e?$H,/  
average cost 平均成本 Vh N6 oI  
average cost of land production 增辟土地平均成本 EO%"[k  
average daily turnover 平均每日成交额 '9!J' [W  
average daily wage rate 平均每日工资率 J?C:@Q  
average expenditure pattern 平均开支模式 u=t.1eS5  
average growth rate 平均增长率 qyP={E9A  
average net fixed assets 固定资产平均净值 ZlP+t>  
average of relatives 相对价格平均数 MI)v@_1d  
average price 平均价格 LB`{35b-  
average propensity to consume 平均消费倾向;一般消费倾向 ^@^K <SVc  
average propensity to save 平均储蓄倾向;一般储蓄倾向 `T{'ufI4B  
average rate 平均率 @MO/LvD  
average revenue 平均收入;平均收益 bE?X?[K  
average stock 平均库存;平均存货 =Y Y 7V!  
average yearly rent 平均年租 -\n%K  
avoidance of double taxation 避免双重课税 .F G%QFF~  
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 c(aykIVOo  
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