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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: ujW1+Oj=~  
A share A股;甲类股份 6]Q3Yz^h  
abatement of tax 减税;减扣免税额 A`O<6   
ABN AMRO Bank N.V. 荷兰银行 +.[\g|G  
above-the-line expenditure 线上项目支出;经常预算支出 _9:@Vl]Q@  
above-the-line receipt 线上项目收入;经常预算收入 xChI ,~i  
ABSA Asia Limited 南非联合亚洲有限公司 lA>\Ko  
absolute change 绝对数值变更 PXP`ZLF  
absolute expenditure 实际开支 ')+0nPV  
absolute guideline figure 绝对准则数字 O?bK%P]ay  
absolute interest 绝对权益  &O[s:  
absolute order of discharge 绝对破产解除令 7#;vG>]  
absolute profit margin 绝对利润幅度 _RMQy~&b  
absolute value 实值;绝对值 ~ aZedQc  
absolutely vested interest 绝对既得权益 j-]&'-h}#  
absorbed cost 已吸收成本;已分摊成本 QzGV.Mt2  
absorption 吸收;分摊;合并 JM0I(%Z%  
absorption rate 吸收率;摊配率;分摊率 kfC0zd+  
ACB Finance Limited 亚洲商业财务有限公司 >KG E-Yzj  
acceptable form of reciprocity 合理的互惠条件 4{9d#[KW  
acceptable rate 适当利率;适当汇率 >5~7u\#9  
acceptance agreement 承兑协议 ]T O/kl/  
acceptance for honour 参加承兑 }:iBx  
acceptor 承兑人;接受人;受票人 NTs;FX~g[  
acceptor for honour 参加承兑人 wh 0<Uv  
accident insurance 意外保险 v4?iOD  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^Cz YDq  
accident insurance scheme 意外保险计划 ]kktoP|D  
accident year basis 意外年度基准 B%<e FFV\  
accommodation 通融;贷款 "oJ(J{Jat  
accommodation bill 通融票据;空头票据 Ft%hh|$5y  
accommodation party 汇票代发人 HN5W@5m: .  
account balance 帐户余额;帐户结余 lp&!lb`  
account book 帐簿 jyW[m,#(go  
account collected in advance 预收款项 1S%k  
account current book 往来帐簿 .uZ7 -l  
account of after-acquired property 事后取得的财产报告 @^nu #R  
account of defaulter 拖欠帐目 _3Q8n|  
account payable 应付帐款 Mjpo1dw  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 bggusK<  
account receivable 应收帐款 WoL9V"]  
account receivable report 应收帐款报表 ']51jabm  
account statement 结单;帐单;会计财务报表 #;9H@:N  
account title 帐户名称;会计科目 |oKu=/[K  
accountant's report 会计师报告 <v]9lw'  
Accountant's Report Rules 会计师报告规则 4h 5_M8I  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $]d*0^J 6  
Accounting Arrangements 《会计安排》 ^Uw[x\%#gD  
accounting basis 会计基础 p|6v~  
accounting by Official Receiver 破产管理署署长呈交的帐目 1uG=`k8'k  
Accounting Circular 《会计通告》 1r`i]1<H  
accounting class 会计类别 <MD;@_Nz\  
accounting date 记帐日期;会计结算日期 ru.5fQ U  
accounting for money 款项核算 p(3sgY1  
Accounting Officer 会计主任 _[Gb)/@mM  
accounting period 会计报告期;会计期 ' |K.k6  
accounting policy 会计政策;会计方针 GA^mgm"O  
accounting practice 会计惯例 y<r}"TAf-  
accounting principle 会计准则 /dHs &SU,  
accounting record 会计记录 C77D{@SM  
accounting report 会计报告 #*IVlchA"B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O?K./So&  
Accounting Society of China 中国会计学会 Wz=OSH7"f  
accounting statement 会计报表  o sdOw8  
accounting system 会计制度;会计系统 tR`S#rk  
accounting transaction 会计事项;帐务交易 =(U/CI  
accounting treatment 会计处理 K\=8eg93Z  
accounting year 会计年度 "|LQK0q3  
accretion 增值;添加 Q49BU@xX  
accrual 应计项目;应累算数目 }*;EFR6'  
accrual basis 应计制;权责发生制 :Am-8  
accrual basis accounting 应计制会计;权责发生制会计 a4GWuozl  
accrue 应累算;应计 [$:,-Q@  
accrued benefit 应累算利益 "h$R ]~eG  
accrued charges 应计费用 :=g.o;(/N  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?#[)C=p]z  
accrued expenses 应累算费用 <,39_#H?F3  
accrued interest payable 应付利息;应计未付利息 !c8L[/L  
accrued interest receivable 应收利息;应计未收利息 /J%do]PDl  
accrued right 累算权益 T`L}[?w  
accruing profit 应累算的利润 vb=CFV#  
accumulated fiscal reserve 累积财政储备 VZxTx0: ,  
accumulated profit 累积利润;滚存溢利 4KIWb~0Y  
accumulated reserve 累积储备 Cyk s  
accumulation of surplus income 累积收益盈余 XSD%t8<LO  
acquired assets 既得资产 xe:' 8J6L  
acquisition 收购;购置;取得 FUTn  
acquisition cost 购置成本 [STje8+V  
acquisition expenses 购置费用 oj.lj!  
acquisition of 100% interest 收购全部股权 )5l u.R%  
acquisition of control 取得控制权 k&Jo"[i&WO  
acquisition of fixed assets 购置固定资产 )LFD6\z1pl  
acquisition of shell “买壳” ??xlA-E  
acquisition price 收购价 t{(Mf2GR1  
act of God 天灾 0<P(M:a  
acting partner 执事合伙人 g{ (@uzqG  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Bhuw(KeB  
active partner 积极参与的合伙人 8]*Q79  
active trading 交投活跃 =y;@?=T  
actual circulation 实际流通 3ut_Bt\  
actual cost 实际成本 7>je6*(K  
actual expenditure 实际开支;实际支出 #tz8{o?ebN  
actual income 实际入息;实际收入;实际收益 {g=b]yg\o  
actual market 现货市场 ,?=KgG1i  
actual price 现货价;实际价格 z-Hkz  
actual profit 实际利润 (&Q)EBdm  
actual quotation 实盘;实际价位;实际报价 H1UL.g%d=  
actual year basis 按实际年度计算 HWtPLlNt  
actuals 实货 !LSs9_w  
actuarial investigation 精算调查 Q_lu`F|  
actuarial principle 精算原则 ?[SVqj2-  
actuarial report 精算师报告 ./iXyta  
Actuarial Society of Hong Kong 香港精算学会 9eSRCLhgD  
actuarial valuation 精算师估值 wixD\t59X  
actuary 精算师 rgR?wXW]jE  
ad referendum agreement 暂定协议;有待覆核的协定  # eEvF  
ad valorem duty 从价税;按值征税 g~R/3cm4  
ad valorem duty system 从价税制 [t}):}~F|  
ad valorem fee 从价费 2]Fu 1  
ad valorem tariff 从价关税  GVp  
additional allowance 额外免税额 hmzair3X  
additional amount for unexpired risk 未过期风险的额外款额 q!*MH/R  
additional assessable profit 补加应评税利润 c,BAa*]K  
additional assessment 补加评税 '5WN,Vy8.  
additional commitment 额外承担 i+U51t<  
additional commitment vote 额外承担拨款 !$E~\uT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |0w~P s  
additional dependent parent allowance 供养父母额外免税额 mVrKz  
additional provision 额外拨款 \9jpCNdJ  
additional stamp duty 附加印花税 32KR--mn%  
additional tax 补加税罚款;补加税款 9S"N4c>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .HDebi  
adjudged bankrupt 被裁定破产 "o==4?*L  
adjudicated bankrupt 裁定破产人 =tq7z =k  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 L w*1 .~  
adjudication of bankruptcy 裁定破产;宣告破产 {{zua- F  
adjudication of insolvency 裁定无力偿还债务 r`>~Lp`  
adjusted actual 经调整的实数;调整后的实数 /$*; >4=>f  
adjusted current assets 经调整的流动资产;调整后的流动资产 p2a?9R  
adjusted figure 经调整的数字;调整后的数额 a@k.$  
adjusted liabilities 经调整的负债;调整后的负债 ,lP7 ri  
adjusted loss 经调整的亏损;调整后的亏损 #Y: ~UVV  
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 U,ELqi\  
adjusted profit 经调整的利润;调整后的利润 3:O+GQ*  
adjusted surplus 经调整的盈余额;调整后的盈余额 W :>J864!  
adjusted value 经调整的价值;调整后的价值 ;_bq9x  
adjustment 调整;修订;理算〔保险〕  uE"2kn  
adjustment centre 调剂中心 ]-rczl|o  
adjustment lag 调整过程的时间差距;调整时差 WhenwQT  
adjustment mechanism 调整机制 scmto cm  
adjustment of loss 亏损调整 ~FNPD'`t  
adjustment process 调整过程;调整程序 ]TfeBX6ST  
adjustment range 调整幅度 ;>/ipnx  
administered exchange rate 受管制汇率 r&/D~g\"|[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Si[eAAd' :  
administration expenses 行政费用 $l43>e{E  
administration fee 手续费;行政费 hgif]?:C<  
administration in bankruptcy 破产管理 af^@ .$ |  
administration order 遗产管理令 Yoe les-  
administrator 管理人;遗产管理人 9<~,n1b>x  
administrator of the estate 遗产管理人 X@eg<]'m  
admission of debt 债项承认书 W9+h0A-  
admission of proof 接纳债权证明 y8D 8Y8B  
advance 放贷款项;垫付款项;预支款项;预付款项 * T\>  
advance account 暂支帐目;预付款帐户 $uTlbAuv  
advance compensation 预付补偿金 X%35XC.n  
advance from shareholder 股东垫款 & ]%\.m  
advance pending reimbursement 预支以待日后付还 - YAO3  
advanced economy 先进经济体系 _we3jzMW  
advancement 预付;预付财产 B*BHF95!  
advances warrant 垫款令 'iGMn_&  
advancing 贷出 mR6E]TuM  
adverse balance 逆差 P69>gBZYD  
adverse exchange 逆汇 s|KfC>#  
advertisement addressed to shareholders 在报章刊登的致股东通告 D~7%};D[  
advice for collection 托收通知书 y#nSk% "t"  
advice of drawing 提款通知书;汇票通知书 P$ F#,Cn  
advice of payment 付款通知 =^"~$[z(  
Advisory Committee [Securities and Futures Commission] BMe72  
谘询委员会〔证券及期货事务监察委员会〕 myffYK,  
Advisory Committee on Diversification 经济多元化谘询委员会 &7lk2Q\  
affidavit 誓章;遗产申报誓章 {MA@ A5  
affidavit of no receipt 述明无收款的誓章 Z!k5"\{0pE  
affiliate 联号;联营公司;附属公司  ,&4zKm  
affiliated company 附属公司;联号;联营公司 !__D}k,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e$x4Ux7*"  
affordability 负担能力 0yKwH\S  
African Development Bank [AfDB] 非洲开发银行 i{4'cdr?  
after-acquired property 事后取得的财产 '%3u%;"  
after-hours dealing 市后交易 ?F!W#   
after-tax profit 税后盈利;税后利润;税后溢利 /S/tE  
agency agreement 代理协议 !+%Az*ik  
agency expenses 代理机构的开支 MQjG<O\  
agency fee 代理费 +0SW ?#%  
Agency Law 《代理法》 HI7]%<L  
agent 代理人;承销人 6@i|Kw(:  
agent of company 公司代理人 NH<Y1t  
agent's fee 代理人费;经纪费 ?@yank|  
aggregate 总计;总数;总体数字 z`;&bg\8  
aggregate amount 总款额;总额 $)4GCP  
aggregate assets and liabilities 总体资产与负债 )|MIWgfWN  
aggregate at constant price 按固定价格计算的总体数字 _ Eszr(zJ  
aggregate demand 总需求 j #4+-  
aggregate gross position 总持仓量 Cbazwq  
aggregate limit 总限额 eR(\s_`  
aggregate of salaries tax 合计薪俸税 sf<Q#ieTxY  
aggregate performance 总体表现;总体业绩 Ixyvn#ux )  
aggregate supply 总体供应 cYE./1D a  
aggregate surplus 总盈余 i=x.tsJ:hB  
aggregate total 整体总额 ?hP<@L6K  
aggregate value 总值;合计价值 BJ_+z gf`  
aggregated basis 合计基准 p3{x<AO/  
aggregated net chargeable income 合计应课税入息实额 ]L[JS^#7  
aggregation 合并计算;合计;总和 .Gjr`6R  
aggregation of incomes of husband and wife 夫妇入息合并计算 dw'<"+zO  
aggregation of property 财产的总和 6sO  
agio 差价;贴水 5~v(AB(x  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 .ou!g&xu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8  /5sv  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Smi%dp.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H^]Nmd8Q)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ce 7Yr*ZB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  n.=e)*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o",f(v&u%  
agreement for a settlement 授产协议 Ty g$`\#   
agreement for assignment 转让协议 /h1dm,  
agreement for sale 售卖协议;买卖协议 8Pl+yiB/o`  
agreement for sale and purchase 买卖协议 ppPG+[cz  
agreement for the payment of interest 支付利息协议 ^=aml   
agreement for the repayment of money 还款协议 bS_y_ 9K  
agreement of reinsurance 再保险协议 uEc0/ a :.  
Agricultural Bank of China 中国农业银行 -[i40 1  
air passenger departure tax 飞机乘客离境税 ~| 4U@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p} t{8j >  
airport tax 机场税 V=G b>_d  
alcohol duty 酒精税 \7OJN ~&<  
alienation 让与;让渡;转让 )< &B&Hp  
alimony 生活费;赡养费 GhSL%y  
All Ordinaries Index [AOI] 所有普通股指数 H5 p}Le  
all risks 全险;综合险 V)_H E  
All Sales Record for Stock Market 《股票市场成交报告》 BnKP7e  
Allied Capital Resources Limited 新联财务有限公司 ]}UeuF\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e|2vb GQ  
allocation letter 拨款信件 yEMX`  
allocation of fund 分配款项;预留款项 U-wq- GT  
allocation of profit 利润分配;溢利分配 M63s(f  
allocation warrant 拨款令 7.w *+Z>z  
allotment 分配;配股 Wq=ZU\Y  
allotment notice 股份配售通知;配股通知 lGD%R'}  
allotment of shares 股份分配 ~%cSckE  
allowable 可获宽免;免税的 BXQ\A~P\  
allowable business loss 可扣除的营业亏损 fxLE]VJQ  
allowable expenses 可扣税的支出  =F",D=  
allowance 免税额;津贴;备抵;准备金 {[YqGv=fF  
allowance for debts 债项的免税额 s9ju/+fv  
allowance for depreciation by wear and tear 耗损折旧免税额 f.U0E6-(3N  
allowance for funeral expenses 殡殓费的免税额 z 'vdC  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 se^NQ=  
allowance for repairs and outgoings 修葺及支出方面的免税额 s$SU vo1J  
allowance to debtor 给债务人的津贴 1NE!=;VOl  
alteration of capital 资本更改 q\ \8b{~  
alternate trustee 候补受托人 E|F!S(.:,M  
amalgamation 合并 JLFFh!J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J};u25:}  
ambit of charges 征税范围;收费范围 A{DIp+  
amended valuation 经修订的估值 D:ql^{~  
American Commodities Exchange 美国商品交易所 -dc"N|.  
American Express Bank Limited 美国运通银行 }QX2 :a  
American Stock Exchange 美国证券交易所 Ak %no3:9  
amortization 摊销 P;HVLflu  
amount due from banks 存放银行同业的款项 al3BWRq'f  
amount due from banks abroad 存放海外银行同业的款项 +SZ%&  
amount due from holding companies 控股公司欠款 L V[66<T  
amount due from local banks 存放本港银行同业的款项 4U LJtM3  
amount due to banks 银行同业的存款 ?9wFV/  
amount due to banks abroad 海外银行同业的存款 SG(%d^x`R  
amount due to holding companies 控股公司存款 fY)4]=L  
amount due to local banks 本港银行同业的存款 $ DABR  
amount due to outport banks 外埠银行同业的存款 pQ[o3p!&9  
amount for note issue 发行纸币的款额 !_^ {udB}  
amount of bond 担保契据的款额 !9e\O5PmO  
amount of consideration 代价款额 '0])7jq  
amount of contribution 供款数额 LP0;n\  
amount of indebtedness 负债款额 6.`}&E  
amount of principal of the loan 贷款本金额 $ly#zQR  
amount of rates chargeable 应征差饷数额 <ZHY3  
amount of share capital 股本额 6,V.j>z  
amount of sums assured 承保款额 A9fjMnw  
amount of variation 变动幅度 m-Z'K_oQ  
amount of vote 拨款数额 {LMS~nx  
amount payable 应付款额 4acP*LkkQ  
amount receivable 应收款额 9" }^SI8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $,z[XM&9)  
analysis 分析 LoV*YSDAY  
ancillary risk 附属风险  9:K  
annual account 周年帐目;周年帐目报表;年度决算;年结 #um1?V  
annual accounting date 年结日期 /q*Qx )y+1  
annual allowance 每年免税额;年积金;年度津贴;年津 Yq)YS]  
annual balance 年度余额 m&8U4uHN  
annual disposable income 每年可动用收入 s$DT.cvO  
annual estimates 周年预算 K 8yyxJ  
annual fee 年费 + aXk^+~j  
annual general meeting 周年大会 l?yZtZ8  
annual growth rate 年增率;每年增长率 EE{#S  
annual long-term supplement 长期个案每年补助金 Mi %1+  
annual pensionable emolument 可供计算退休金的年薪 mhJOR'2  
annual report 年报 k?|F0e_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w ufKb.4`  
annual return 周年报表;周年申报表;每年报税表格 i$ fjr[$B  
Annual Return Rules 《周年报表规则》 1S)0 23N  
annual review of consumer prices 每年消费物价回顾 Fb\2df{@  
annual roll-forward basis 逐年延展方式 sa0^1$(<  
annual salary 年薪 Rrs`h `'-  
annual statement 年度报表;年度决算表 r=P$iG'&  
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 9`gGsC  
annuitant 年金受益人 !7,K9/"  
annuity 年金 $Kw"5cm  
annuity contract 年金合约 %DND&0`  
annuity on human life 人寿年金 2'O!~8U  
antecedent debt 先前的债项 yaYIgG  
ante-dated cheque 倒填日期支票 J7 *G/F  
anticipated expenditure 预期开支 UtGd/\:  
anticipated net profit 预期纯利 n/-p;#R  
anticipated revenue 预期收入 2Xj-A\Oh~  
anti-inflation measure 反通货膨胀措施 qu#@F\gX  
anti-inflationary stance 反通货膨胀立场 q*<J $PI  
apparent deficit 表面赤字 MSYLkQ}_b  
apparent financial solvency 表面偿债能力 eqUn8<<s  
apparent partner 表面合伙人 0-&s J  
application for personal assessment 个人入息课税申请书 5Ky9Pz  
application of fund 资金应用 }HA2c e\  
application to release as liquidator and to destruct the books of accounts and documents 43orR !.Z  
申请免除清盘人职务及毁灭帐簿与文件 aP6%OI  
appointed actuary 委任精算师 G7kFo6Cb  
appointed auditor 委任核数师;委任审计师 9q0,K" x)  
appointed trustee 委任的受托人 -SC2Zgi)A  
appointer 委任人 /O(;~1B  
apportioned pro rata 按比例分摊 1vR#FE?  
apportionment 分配;分摊 1!v >I"]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  ]5)&36  
apportionment formula 分摊方程式 4~pO>6P   
apportionment of estate duty 遗产税的分摊 ?GMeA}j  
appraisal 估价;评估 $Zu4tuXA  
appreciable growth 可观增长 7PQj7&m  
appreciable impact 显着影响 g)r ,q&*  
appreciable increase 可观增长 wHN` - 5%  
appreciation 增值;升值 onJ[&f  
appreciation against other currencies 相对其他货币升值 M'!!EQo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Velbq  
appreciation tax 增值税 ,n,7.m.D  
appropriation 拨款;拨用;拨付 pS|JDMo  
appropriation account 拨款帐目 m(7_ZiL=  
Appropriation Bill 拨款法案 V@+<,tjq  
appropriation-in-aid system 补助拨款办法 dv4r\ R^  
approved assets 核准资产 (m =u;L"o  
approved basket stock 认可一篮子证券 ow>[#.ua  
approved budget 核准预算 tB(X`A.|  
approved charitable donation 认可慈善捐款 -"JE-n  
approved charitable institution 认可慈善机构 E/ed0'|m  
approved currency 核准货币;认可货币 XGrxzO|{  
approved estimates 核准预算 Rp@}9qijb  
approved estimates of expenditure 核准开支预算 k f K"i  
approved overseas insurer 核准海外保险人 ZsK'</7  
approved overseas trust company 核准海外信托公司 +[l{C+p  
approved pooled investment fund 核准汇集投资基金 I}Gl*@K&O  
approved provident fund scheme 认可公积金计划 )*L?PT  
approved provision 核准拨款 0,D9\ Ebd  
approved redeemable share 核准可赎回股份 @}rfY9o'  
approved regional stock 认可地区性证券 dU04/]modD  
approved retirement scheme 认可退休金计划 [Xo J7  
approved subordinated loan 核准附属贷款 gu .))3D9  
arbitrage 套戥;套汇;套利 *.;}OX^X  
arbitrageur 套戥者;套汇者 Y @ ,e  
arbitrary amount 临时款项 ])ZJ1QL1  
arrangement 措施;安排;协定 BKjPmrZ|  
arrears 欠款 ewff(e9  
arrears of pay 欠付薪酬 2Z1(J% 7  
arrears of revenue 逾期未收税款;逾期未收的帐项 K v>#  
articles of association 组织章程;组织细则;组织章程细则 z )}wo3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8'_ ]gfF  
ascertainment of profit 确定利润 m5Laq'~0_  
"Asia Clear" “亚洲结算系统” XuAc3~HAd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Yr(f iI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +WEO]q?K  
Asian Development Fund [ADF] 亚洲发展基金 c.me1fGn  
Asian dollar bond 亚洲美元债券 v_ F?x!  
Asian dollar market 亚洲美元市场 {~p %\  
Asian dollar rate 亚洲美元利率 ljR?* P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P9HPr2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z YO/'YW  
asked price 沽盘;喊价;索价;卖方报价 _q!ck0_  
assessable income 应评税入息 B(vz$QE,$r  
assessable loss 应评税亏损 %$-3fj7  
assessable profit 应评税利润 HvfTC<+H  
assessable value 应评税值 5>k~yaju/  
assessed profit 估定利润 <HX-qNA?  
assessed value 经评估价值 [(^''*7r+T  
assessment 评税;评定;估价;评税单 HBkQ`T  
assessment number 评税编号;估价编号 GISI8W^  
assessment of additional tax 补加税评税 6 VJj(9%  
assessment of performance 业绩评估;实绩评价 O!cO/]<  
Assessor 评税主任 "lj:bxM2C  
asset price bubbles 资产价格泡沫 =8 1Xt1,  
asset-backed securities 具资产保证的证券 7&U+f:-w  
assets accretion 资产增值 E ^>7jf09,  
assets and liabilities 资产与负债 9(Xch2tpO!  
assets betterment statement 资产递增表;资产改进表 Fl(ZKpSZU  
assets lending 实物放款;有抵押贷款 5TW<1'u  
assets of the company passing on the death 死者去世时转移的公司资产 $G([#N<  
assets pledged as security for liabilities 用作负债抵押的资产 X/D9%[{&  
assets portfolio 资产投资组合 Dg4^ C  
assets price 资产价格 bX1! fa  
assets quality 资产质素 #[ rFep  
assets realization 资产变现 u6&Ixi/s'  
assets refinancing arrangement 资产再集资安排 j:<T<8 .o  
assets securitization 资产证券化 sU3V)7"  
assets situated outside Hong Kong 在香港以外地方的资产 w9?wy#YI  
assets stripping 削减资产;拆卖资产 "Q!{8 9Y  
assets value 资产值 +?eAaC7s  
assignee 承让人 s5|)4Z ac  
assignment 转让;转让书;转让契 8{^GC(W{]  
assignment of interest 权益转让 Yy;1N{dbT  
assignment of letters patent and trade mark 专利证书及商标转让 Z`h_oK#y15  
assignment of property 物业转让;物业转让书 Z"&ODVP  
assignment right 转让权 wx7>0[zE  
assignor 转让人 KD<`-b)7<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 JZ0+VB-3U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !Dn1 pjxc  
associate member 附属会员 |&*rSp2iH  
associated body corporate 相联法人团体 _5 -"<  
associated company 相联公司;联属公司 e/~<\  
associated corporation 相联法团 sSb&r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g}`CdVQ2M<  
公认会计师公会〔英国〕 R1%T>2"~&  
Association of Futures Exchange Brokers 香港期货经纪协会 !f[N&se  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :EAfD(D{)  
association of underwriters 承保人组织 BiAcjN:Z  
assumption of control 接管  ]@ 0V  
assurance 担保;保险;转易;转易书 xGQ:7g+qu  
assurance of interest 权益的转易 C 5!6k1TcE  
at 19XX price 按一九XX年价格计算 3]82gZG G  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,=yIfbFQ  
at a premium 按溢价计算;按升水价格计算 <1K: G/!  
at call 通知付款;按通知 V^H47O;VC  
at constant market price 按固定市价计算 9GOyVKUv  
at constant price 按固定价格计算 _C\ d^a (  
at cost 按成本计算 o[*ih\d  
at current market price 按当时市价计算;按现时市价计算 m#(x D~V  
at current price 按当时价格计算;按现时价格计算 D#(L@ {vC  
at factor cost 按要素成本计算;按生产要素成本计算 K_Gf\x  
at money-of-the-day price 按付款当日价格计算 )CU(~s|s  
at or better 按指定或较佳价位〔买卖指令〕 uB9+E%jOdQ  
at par 按面值计算;平价 G!Q)?N    
at sight 见票即付 {i?K~| h  
at the close 按收市盘 a.Vs >1  
at the opening 按开市盘 ITOGD  
attestation 见证;见证条款 ?7dDQI7^(  
at-the-money option 平价期权 l)eaIOyk  
attorney 受权人;受托代表人 2Nszxvq,  
attornment 新拥有人承认书 )7TTRL  
attributable profit 可归属利润 r+obm)Qtp  
attributable share value 可归属股份价值 zXO.NSC[  
Auckland Stock Exchange 奥克兰证券交易所 jtJU 5Q  
auction 拍卖 O~1p]j  
auctioneer 拍卖商 FiH!) 6T  
audit 审计;核数 !S<~(Ujyw  
Audit Commission 审计署 U4/$4.'NQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ` OK }q  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 p`ZGV97  
audit review 帐目审查 p#I1l2nE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X> KsbOZ  
audited account 审计帐目;经审计的帐目 cE#Y,-f  
audited annual account 经审计的周年帐目 ucO]&'hu:  
audited balance sheet 经审计的资产负债表 Kqjeqr@)  
auditor 核数师;核数主任;审计师 b?^<';,5  
auditor's certificate 核数师证明书;审计师证明书 &0blHDMj{#  
auditor's report 核数师报告;审计师报告 (6aZQ`H  
Aussie bond 澳元债券 uSbg*OA  
austerity budget 紧缩预算 }gt~{9?c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,4UJ| D=J  
Australia All Ordinaries Index 澳洲所有普通股票指数 3`I_  
Australian Dollar [AUD] 澳元 0<;B2ce  
Australian Options Market 澳大利亚期权市场  vpMv  
Australian Securities Commission 澳洲证券事务监察委员会 b(,[g>xH   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q3:' 69  
Australian Stock Exchange 澳大利亚证券交易所 m/h0J03'T  
Austrian Schilling [ATS] 奥地利先令 *GMRu,u2  
authentication 认证;鉴证 e$h\7i:(  
authority to purchase 委托购买证;委购书 1A *8Jnw  
authorization 认可;核准;授权;授权书 =ye}IpC*M  
authorization by direction 指示授权 [\p0eUog/  
authorization by instruction 指令授权 hWJc A.A  
authorization by warrant 令状授权 N:zSJW`1  
authorization of unit trust 单位信托的认可 1 ErYob.p  
authorized agent 指定代理人 _E 8SX v  
authorized capital 法定资本 !Hg#c!eOg  
authorized clerk 出市员 j_g9RmZT  
authorized dealer 认可交易商 F3'G9Xf8Q=  
authorized financial institution 认可财务机构 (x!bZ,fu  
authorized fund 认可基金 P$yJA7]j;%  
authorized fund house 获授权的基金公司;认可基金公司 e4P.G4  
authorized institution 认可机构 %stktVDAP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 b /ySt<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4j{ }{  
authorized insurer 获授权保险人;获认可承保人 woKdI)f $  
authorized investment 特准投资项目 Sy55w={  
authorized person 获授权人 :-8u*5QK]`  
authorized representative 获授权代表 7]Yd-vA  
authorized share capital 法定股本 iE5^Xik ,  
automated quotation system 自动报价系统 `VbG%y&I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c`Cn9bX  
自动交易系统〔香港期货交易所有限公司〕 `z.#O\@o  
automatic adjustment mechanism 自动调整机制 ]QQ"7_+  
automatic adjustment system 自动调整系统 <k1gc,*  
Automatic Clearing House 自动票据交换所 4 n( f/  
automatic exchange rates accumulation system 自动化汇率累集系统 W525:h52{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pQi -  
automatic teller machine [ATM] 自动柜员机 D%btlw ?{  
autopay 自动转帐 wOP}SMn  
available assets 可用资产 l@ K<p  
available fiscal reserve 现存财政储备 x@)u:0  
available profit 可用利润 HmKE>C/  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 b/`' ?| C  
average 平均;平均数;海损 j|9 2 g  
average basic salary 平均基本薪金 I1jF`xQ&0  
average consumer expenditure 平均消费开支;一般消费开支 Q[^d{e*l  
average cost 平均成本 bx> D  
average cost of land production 增辟土地平均成本 vC1 `m  
average daily turnover 平均每日成交额 d+;~x*  
average daily wage rate 平均每日工资率 ,`b9c=6;  
average expenditure pattern 平均开支模式 #c_ZU\" h"  
average growth rate 平均增长率 ,\b5M`<c  
average net fixed assets 固定资产平均净值 FS0SGBo  
average of relatives 相对价格平均数 V7<} ;Lzm  
average price 平均价格 7y&`H  
average propensity to consume 平均消费倾向;一般消费倾向 xOH@V4z:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 (A_9;uL^_  
average rate 平均率 k,J?L-F  
average revenue 平均收入;平均收益 4{ &   
average stock 平均库存;平均存货 UWp(3FQ  
average yearly rent 平均年租 K[H$qJmPX  
avoidance of double taxation 避免双重课税 MtljI6  
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 ;S/fe(C   
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