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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: <P|`7wfxE  
A share A股;甲类股份 N|UBaPS|o  
abatement of tax 减税;减扣免税额 0q:(-z\S4  
ABN AMRO Bank N.V. 荷兰银行 7k'=Fm6za  
above-the-line expenditure 线上项目支出;经常预算支出 >Y,/dyT Zm  
above-the-line receipt 线上项目收入;经常预算收入 t)\D  
ABSA Asia Limited 南非联合亚洲有限公司 K?5B>dv@A  
absolute change 绝对数值变更 8]sTX9  
absolute expenditure 实际开支 ` %FIgE^  
absolute guideline figure 绝对准则数字 }V\P,ck  
absolute interest 绝对权益 di8W2cwz  
absolute order of discharge 绝对破产解除令 IUluJ.sXIf  
absolute profit margin 绝对利润幅度 \Pw8wayr%  
absolute value 实值;绝对值 "V*kOb&'*Z  
absolutely vested interest 绝对既得权益 8|w5QvCU?3  
absorbed cost 已吸收成本;已分摊成本 ZmEG<T05  
absorption 吸收;分摊;合并 'dmp4VT3  
absorption rate 吸收率;摊配率;分摊率 :hC {5!|  
ACB Finance Limited 亚洲商业财务有限公司 v9Z lNA7m!  
acceptable form of reciprocity 合理的互惠条件 1 ;_{US5FR  
acceptable rate 适当利率;适当汇率 HF*j`}  
acceptance agreement 承兑协议 jf$JaY  
acceptance for honour 参加承兑 bHhC56[M  
acceptor 承兑人;接受人;受票人 ,"P5D&,_  
acceptor for honour 参加承兑人 .'l.7t  
accident insurance 意外保险 Zk~nB}Xw  
Accident Insurance Association of Hong Kong 香港意外保险公会 0t5Q9#RY  
accident insurance scheme 意外保险计划 s,1pZT <E  
accident year basis 意外年度基准 eNI kiJ$uS  
accommodation 通融;贷款 BengRG[  
accommodation bill 通融票据;空头票据 u3Zzu\{  
accommodation party 汇票代发人 EO4" Z@ji  
account balance 帐户余额;帐户结余 o>xxmyW|  
account book 帐簿 ?D RFsA  
account collected in advance 预收款项 kV*y_5g  
account current book 往来帐簿 u} JQTro  
account of after-acquired property 事后取得的财产报告 mr:kn0  
account of defaulter 拖欠帐目 ^/_\etV  
account payable 应付帐款 r!{w93rPX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !Z#_X@NFc  
account receivable 应收帐款 X% Spv/8{  
account receivable report 应收帐款报表 ^tm++  
account statement 结单;帐单;会计财务报表 l(h;e&9x  
account title 帐户名称;会计科目 844tXMtPB\  
accountant's report 会计师报告 vDu0  
Accountant's Report Rules 会计师报告规则 tb-OKZq  
accounting and auditing procedure 会计与审计程序;会计与核数程序 uB5h9&57  
Accounting Arrangements 《会计安排》 a<OCO0irJ  
accounting basis 会计基础 ](B& l{V  
accounting by Official Receiver 破产管理署署长呈交的帐目 [47K7~9p  
Accounting Circular 《会计通告》 ^>,< *p  
accounting class 会计类别 t x:rj6 -z  
accounting date 记帐日期;会计结算日期 jw:4fb  
accounting for money 款项核算 h]J&A  
Accounting Officer 会计主任 #,f}lV,&  
accounting period 会计报告期;会计期 * kX3sG$8  
accounting policy 会计政策;会计方针 |@o]X?^  
accounting practice 会计惯例 6Nfof  
accounting principle 会计准则 rK(x4]I l"  
accounting record 会计记录 8w{#R{w  
accounting report 会计报告 ) xfc-Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bq$e|t)'  
Accounting Society of China 中国会计学会 -4*'WzWr  
accounting statement 会计报表 s=^r/Sz902  
accounting system 会计制度;会计系统 u^#4G7<  
accounting transaction 会计事项;帐务交易 W (=Wg|cr  
accounting treatment 会计处理 ]wkSAi5z*  
accounting year 会计年度 '8r8 ^g[  
accretion 增值;添加 dO 1-c`  
accrual 应计项目;应累算数目 88tFB  
accrual basis 应计制;权责发生制 ()@.;R.Z  
accrual basis accounting 应计制会计;权责发生制会计 {V]Qwz)1  
accrue 应累算;应计 ^7ea6G"  
accrued benefit 应累算利益 %nDPM? aO  
accrued charges 应计费用 <?q&PCAn^  
accrued cumulative preference share dividend 应累算的累积优先股股息 YLA557~  
accrued expenses 应累算费用 V e$5w}a4  
accrued interest payable 应付利息;应计未付利息 "oE^R?m  
accrued interest receivable 应收利息;应计未收利息 D,}'E0  
accrued right 累算权益 $nGbT4sc  
accruing profit 应累算的利润 Z ,|1G6f@  
accumulated fiscal reserve 累积财政储备 f_re"d 3u  
accumulated profit 累积利润;滚存溢利 5{R#h :  
accumulated reserve 累积储备 d I#8CO  
accumulation of surplus income 累积收益盈余 M5cOz|j/*R  
acquired assets 既得资产 $L<_uqSk  
acquisition 收购;购置;取得 .R$+#_  
acquisition cost 购置成本 %# Wg^l '  
acquisition expenses 购置费用 5CY@R  
acquisition of 100% interest 收购全部股权 #q~3c;ec  
acquisition of control 取得控制权 *!r\GGb  
acquisition of fixed assets 购置固定资产 :Fi%Cef|  
acquisition of shell “买壳” IS0HV$OI  
acquisition price 收购价 h30QCk  
act of God 天灾 DJ mQZ+{2  
acting partner 执事合伙人 (PsSE:r}+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 RB lOTQjv  
active partner 积极参与的合伙人 0_,3/EWa  
active trading 交投活跃 X YNUss  
actual circulation 实际流通 |g?/~%7  
actual cost 实际成本 O, ``\(P  
actual expenditure 实际开支;实际支出 Kh:#S|   
actual income 实际入息;实际收入;实际收益 ;G%wc!  
actual market 现货市场 j$|Yd=  
actual price 现货价;实际价格 G)tq/`zNw  
actual profit 实际利润 )F%wwc^r  
actual quotation 实盘;实际价位;实际报价 g9([3pV,  
actual year basis 按实际年度计算 sl^s9kx;C$  
actuals 实货 %|D\j-~  
actuarial investigation 精算调查 ;G4HMtL  
actuarial principle 精算原则 hdsgOu  
actuarial report 精算师报告 DmXDg7y7s  
Actuarial Society of Hong Kong 香港精算学会 @Q$ /eL  
actuarial valuation 精算师估值 r3c\;Ra7  
actuary 精算师 MuFU?3ovG*  
ad referendum agreement 暂定协议;有待覆核的协定 Ew?/@KAV\  
ad valorem duty 从价税;按值征税 Z5*(W;;  
ad valorem duty system 从价税制 }GoOE=rhY  
ad valorem fee 从价费 P[#WHbn  
ad valorem tariff 从价关税 qOcG|UgF  
additional allowance 额外免税额 aV?}+Y{#  
additional amount for unexpired risk 未过期风险的额外款额 skR, M=F~  
additional assessable profit 补加应评税利润 9aF..  
additional assessment 补加评税 g6@NPQ  
additional commitment 额外承担 ~/|unV  
additional commitment vote 额外承担拨款 80s~ae;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /SPAJHh  
additional dependent parent allowance 供养父母额外免税额 r_g\_y7ua  
additional provision 额外拨款 Cb@S </b  
additional stamp duty 附加印花税 ohc/.5Kl  
additional tax 补加税罚款;补加税款 S0Bl?XsD_  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _ntW}})K  
adjudged bankrupt 被裁定破产 I(?|Ox9"?  
adjudicated bankrupt 裁定破产人 ziLr }/tg  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bn*{*=(|  
adjudication of bankruptcy 裁定破产;宣告破产 8)-t91hkL  
adjudication of insolvency 裁定无力偿还债务 vYMbson}  
adjusted actual 经调整的实数;调整后的实数 6XOpB^@  
adjusted current assets 经调整的流动资产;调整后的流动资产 zNsL^;uT  
adjusted figure 经调整的数字;调整后的数额 -X&!dV:= 4  
adjusted liabilities 经调整的负债;调整后的负债 J++sTQ(!?  
adjusted loss 经调整的亏损;调整后的亏损 "f&i 251  
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 ?) ,xZ1"  
adjusted profit 经调整的利润;调整后的利润 llZ"uTK\M  
adjusted surplus 经调整的盈余额;调整后的盈余额 /ie3H,2  
adjusted value 经调整的价值;调整后的价值 LKqog%,c  
adjustment 调整;修订;理算〔保险〕 'a-5 U TT  
adjustment centre 调剂中心 *nsnX/e(-  
adjustment lag 调整过程的时间差距;调整时差 pZ_FVID  
adjustment mechanism 调整机制 (!>g8=`"  
adjustment of loss 亏损调整 Pv2nV!X6  
adjustment process 调整过程;调整程序 >Rki[SNb-b  
adjustment range 调整幅度 ,$6MM6W;-F  
administered exchange rate 受管制汇率 JIY ^N9_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hyvV%z Z  
administration expenses 行政费用 V&,<,iNN  
administration fee 手续费;行政费 5cNzG4z  
administration in bankruptcy 破产管理 qh(-shZ4Du  
administration order 遗产管理令 {ck  
administrator 管理人;遗产管理人 %B {D  
administrator of the estate 遗产管理人 ]!tYrSM!  
admission of debt 债项承认书 y9G57D  
admission of proof 接纳债权证明 Cj4b]*Q,  
advance 放贷款项;垫付款项;预支款项;预付款项 YAC zznN  
advance account 暂支帐目;预付款帐户  +s R *d  
advance compensation 预付补偿金 o wpJ7S1~  
advance from shareholder 股东垫款 #`vGg9  
advance pending reimbursement 预支以待日后付还 ILr6W@o5A  
advanced economy 先进经济体系 ^pQ;0[9Y0  
advancement 预付;预付财产 vn%U;}  
advances warrant 垫款令 h[`Op#^x3  
advancing 贷出 Eps\iykB  
adverse balance 逆差 EkjK92cF  
adverse exchange 逆汇 /<?X-IDz.{  
advertisement addressed to shareholders 在报章刊登的致股东通告 y8~)/)l&  
advice for collection 托收通知书 AXU!-er$  
advice of drawing 提款通知书;汇票通知书 : 7DVc&0  
advice of payment 付款通知 cdtzf:#q  
Advisory Committee [Securities and Futures Commission] HyX4ob[X  
谘询委员会〔证券及期货事务监察委员会〕 1M~:]}*<  
Advisory Committee on Diversification 经济多元化谘询委员会 .{]c&Ef+f  
affidavit 誓章;遗产申报誓章 8 {4D|o#O  
affidavit of no receipt 述明无收款的誓章 dpGQ0EzH^  
affiliate 联号;联营公司;附属公司 P!6e  
affiliated company 附属公司;联号;联营公司 n"d)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l#vw L15  
affordability 负担能力 Q RmQ>  
African Development Bank [AfDB] 非洲开发银行 g*AD$":  
after-acquired property 事后取得的财产 u&d v[  
after-hours dealing 市后交易 Yq hz(&*)  
after-tax profit 税后盈利;税后利润;税后溢利 9uq+Ve>  
agency agreement 代理协议 Mevyj;1t  
agency expenses 代理机构的开支 Pl5NHVr  
agency fee 代理费 Uo[5V|>X6  
Agency Law 《代理法》 hq8/`u YF  
agent 代理人;承销人 Q0"F> %Cn  
agent of company 公司代理人 fddbXs0Sn  
agent's fee 代理人费;经纪费 VF!kr1n!  
aggregate 总计;总数;总体数字 ^1Zq0  
aggregate amount 总款额;总额 p|9ECdU>;  
aggregate assets and liabilities 总体资产与负债 dG~B3xg;5i  
aggregate at constant price 按固定价格计算的总体数字 ??%T  
aggregate demand 总需求 b5 C}K  
aggregate gross position 总持仓量 v"('_!  
aggregate limit 总限额 q;a*gqt   
aggregate of salaries tax 合计薪俸税 yE|} r  
aggregate performance 总体表现;总体业绩 z.9FDQLp  
aggregate supply 总体供应 ) Q  
aggregate surplus 总盈余 m2< *  
aggregate total 整体总额 soVZz3F  
aggregate value 总值;合计价值 teS0F  
aggregated basis 合计基准 h,6S$,UI  
aggregated net chargeable income 合计应课税入息实额 .' 2gJ"?,  
aggregation 合并计算;合计;总和 dR, NC-*  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZNC?Ntw  
aggregation of property 财产的总和 [@)z$W  
agio 差价;贴水 gJFpEA {  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -^xKG'uth  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J!fc)h  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =#")G1A  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 19-yM`O  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Y <i}"eI*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -MW(={#   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y./}zCT  
agreement for a settlement 授产协议 4k2c mM$  
agreement for assignment 转让协议 yb.|7U?/x  
agreement for sale 售卖协议;买卖协议 <QW1fE  
agreement for sale and purchase 买卖协议 "O1*uwm  
agreement for the payment of interest 支付利息协议 6p]R)K>wS  
agreement for the repayment of money 还款协议 79B`w #  
agreement of reinsurance 再保险协议 eKFc W5O  
Agricultural Bank of China 中国农业银行 (xSi6EZ6;  
air passenger departure tax 飞机乘客离境税 8qYGlew,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -0IFPL8  
airport tax 机场税 V45Udwp ^  
alcohol duty 酒精税 yY-t4WeXP  
alienation 让与;让渡;转让 >iWf7-:  
alimony 生活费;赡养费 Cv(N5mA2  
All Ordinaries Index [AOI] 所有普通股指数 Ho8.-QSG  
all risks 全险;综合险 Yl~?MOk  
All Sales Record for Stock Market 《股票市场成交报告》 2c`=S5  
Allied Capital Resources Limited 新联财务有限公司 ?gMrcc/{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "KE38`NL  
allocation letter 拨款信件 TN@JPoH  
allocation of fund 分配款项;预留款项 +-YuBVHL  
allocation of profit 利润分配;溢利分配 5b4V/d* '  
allocation warrant 拨款令 . .je<   
allotment 分配;配股 H{Y=&#%d  
allotment notice 股份配售通知;配股通知 I)%jPH:ua  
allotment of shares 股份分配 (5DGs_>  
allowable 可获宽免;免税的 Vh9s.=*P@  
allowable business loss 可扣除的营业亏损 Jq<`j<'9  
allowable expenses 可扣税的支出 u.4vp]eU  
allowance 免税额;津贴;备抵;准备金 X%1.mTU~K  
allowance for debts 债项的免税额 kt0{-\ p  
allowance for depreciation by wear and tear 耗损折旧免税额 wOkJ:k   
allowance for funeral expenses 殡殓费的免税额 l=?y=2+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =2)$|KC  
allowance for repairs and outgoings 修葺及支出方面的免税额 RT A=|q  
allowance to debtor 给债务人的津贴 z,x"vK(  
alteration of capital 资本更改 OQ&D?2r  
alternate trustee 候补受托人 0uJzff!|  
amalgamation 合并 DCzPm/#b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;)pV[3[  
ambit of charges 征税范围;收费范围 4bi\$   
amended valuation 经修订的估值 } 9s  
American Commodities Exchange 美国商品交易所 |laKntv2  
American Express Bank Limited 美国运通银行 MkGq%AE`Y  
American Stock Exchange 美国证券交易所 V42*4hskL  
amortization 摊销 3$yL+%i  
amount due from banks 存放银行同业的款项 8 ]MzOGB8  
amount due from banks abroad 存放海外银行同业的款项 NITx;iC  
amount due from holding companies 控股公司欠款 z'D{:q  
amount due from local banks 存放本港银行同业的款项 q]%bd[zkz  
amount due to banks 银行同业的存款 Fsj&/: q  
amount due to banks abroad 海外银行同业的存款 vA-p} ]%  
amount due to holding companies 控股公司存款 .%b_3s".  
amount due to local banks 本港银行同业的存款 jz7ltoP  
amount due to outport banks 外埠银行同业的存款 <Jrb"H[ T"  
amount for note issue 发行纸币的款额 u#,'ys  
amount of bond 担保契据的款额 U5$DJ5>8  
amount of consideration 代价款额 sP8&p*TJF  
amount of contribution 供款数额 yrNc[kS/  
amount of indebtedness 负债款额 Ns= b&Uyc  
amount of principal of the loan 贷款本金额 [ .uaO  
amount of rates chargeable 应征差饷数额 ZBq*<VtV  
amount of share capital 股本额 s1$#G!'  
amount of sums assured 承保款额 Cj9O [  
amount of variation 变动幅度 iT9Ex9RL  
amount of vote 拨款数额 <$2zr4  
amount payable 应付款额 ^o\p|f>f  
amount receivable 应收款额 dq/?&X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m`q> _*  
analysis 分析 \.|A,G=  
ancillary risk 附属风险 yBh"qnOT  
annual account 周年帐目;周年帐目报表;年度决算;年结 sq|@9GS0T  
annual accounting date 年结日期 9<c4y4#y  
annual allowance 每年免税额;年积金;年度津贴;年津 }JMkM9]  
annual balance 年度余额 hg=G//  
annual disposable income 每年可动用收入 0F'UFn>{  
annual estimates 周年预算 rAw1g,&  
annual fee 年费 NKhR%H  
annual general meeting 周年大会 #$B,8LFz,$  
annual growth rate 年增率;每年增长率 yzR=:0J  
annual long-term supplement 长期个案每年补助金 U`_vF~el~  
annual pensionable emolument 可供计算退休金的年薪 )&!@O$RS8(  
annual report 年报 E!l1a5qB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W@C tFU9  
annual return 周年报表;周年申报表;每年报税表格 mg/kyua^  
Annual Return Rules 《周年报表规则》 !:[n3.vm   
annual review of consumer prices 每年消费物价回顾 gO!h<1!  
annual roll-forward basis 逐年延展方式 <7] Y\{+  
annual salary 年薪 hdqls0 r  
annual statement 年度报表;年度决算表 wO)KQ~yX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8'Bl=C|0X  
annuitant 年金受益人 oySM?ZE  
annuity 年金 B{(l 5B6  
annuity contract 年金合约 BQ0PV  
annuity on human life 人寿年金 Nb^:_0&H@  
antecedent debt 先前的债项 P]{.e UB@c  
ante-dated cheque 倒填日期支票 -"K:ve(K  
anticipated expenditure 预期开支 U)]natB  
anticipated net profit 预期纯利 #%tL8/K*  
anticipated revenue 预期收入 A"VXs1>_^  
anti-inflation measure 反通货膨胀措施 k 0Yixa  
anti-inflationary stance 反通货膨胀立场 B4&pBiG&f6  
apparent deficit 表面赤字 pAmI ](  
apparent financial solvency 表面偿债能力 3Dvk oV  
apparent partner 表面合伙人 svjFy/T(lL  
application for personal assessment 个人入息课税申请书 .: ;Hh~  
application of fund 资金应用 bXLa~r4\  
application to release as liquidator and to destruct the books of accounts and documents Ayt!a+J  
申请免除清盘人职务及毁灭帐簿与文件 tKGsrgoV  
appointed actuary 委任精算师 ^WPV  
appointed auditor 委任核数师;委任审计师 +%9Y7qol  
appointed trustee 委任的受托人 U%\2drM&]  
appointer 委任人 ,#OG/r-H  
apportioned pro rata 按比例分摊 yS3s5C{C  
apportionment 分配;分摊 v 8a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y'/9KrV T  
apportionment formula 分摊方程式 CoXL;\  
apportionment of estate duty 遗产税的分摊 XQ;d ew+  
appraisal 估价;评估 pT$AdvI]  
appreciable growth 可观增长 &uW.V+3  
appreciable impact 显着影响 # |[@Due  
appreciable increase 可观增长 $0 zL  
appreciation 增值;升值 |T&#"q,i9%  
appreciation against other currencies 相对其他货币升值 Lb 4!N` l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P"@^'yR5WK  
appreciation tax 增值税 S`@*zQ  
appropriation 拨款;拨用;拨付 :]hfmWC   
appropriation account 拨款帐目 1V?)zp  
Appropriation Bill 拨款法案 "T=LHjE  
appropriation-in-aid system 补助拨款办法 (OJ9@_fgG[  
approved assets 核准资产 V@-GQP1  
approved basket stock 认可一篮子证券 ~J:lC u  
approved budget 核准预算 K L~sEli  
approved charitable donation 认可慈善捐款 P~Owvs/=  
approved charitable institution 认可慈善机构 kcUt!PL  
approved currency 核准货币;认可货币 Te#[+B?  
approved estimates 核准预算 _>64XUZ<n  
approved estimates of expenditure 核准开支预算 ^ ?9 ~R"  
approved overseas insurer 核准海外保险人 ! NE q|Y  
approved overseas trust company 核准海外信托公司 5] %kWV>  
approved pooled investment fund 核准汇集投资基金 %&(\dt&R1h  
approved provident fund scheme 认可公积金计划 '#6DI"vJ  
approved provision 核准拨款 z# B) b5  
approved redeemable share 核准可赎回股份 1bs95Fh9Q  
approved regional stock 认可地区性证券 iO`f{?b  
approved retirement scheme 认可退休金计划 bYH_U4b  
approved subordinated loan 核准附属贷款 -v@^6bQVp  
arbitrage 套戥;套汇;套利 q)zvePO#  
arbitrageur 套戥者;套汇者 %*=FLtBjo  
arbitrary amount 临时款项 G[,VPC=  
arrangement 措施;安排;协定 epm|pA*  
arrears 欠款 8, ^UQ5x  
arrears of pay 欠付薪酬 7IH{5o\e  
arrears of revenue 逾期未收税款;逾期未收的帐项 SoIMftX  
articles of association 组织章程;组织细则;组织章程细则 +?tNly`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 bNgcZ V.  
ascertainment of profit 确定利润 9z}kkYk  
"Asia Clear" “亚洲结算系统”  ond/e&1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iJeT+}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }clNXtN  
Asian Development Fund [ADF] 亚洲发展基金 )dcGV$4t[  
Asian dollar bond 亚洲美元债券 ~'iuh>O)  
Asian dollar market 亚洲美元市场 HjD= .Q  
Asian dollar rate 亚洲美元利率 0g4cyK~n]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W>Kn *Dy8~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (qdk &  
asked price 沽盘;喊价;索价;卖方报价 VZR6oia  
assessable income 应评税入息 !>j- j  
assessable loss 应评税亏损 SfT]C~#$N  
assessable profit 应评税利润 ']x]X ,  
assessable value 应评税值 PnvLXE}F  
assessed profit 估定利润 JJXf%o0yq  
assessed value 经评估价值 <h[^&CY{  
assessment 评税;评定;估价;评税单 C%"@|01cO  
assessment number 评税编号;估价编号 ,3u19>2  
assessment of additional tax 补加税评税 dtm@G|Ij  
assessment of performance 业绩评估;实绩评价 0nAS4Az  
Assessor 评税主任 a3[aXe  
asset price bubbles 资产价格泡沫 '/?&Gol-  
asset-backed securities 具资产保证的证券 u"ow?[E  
assets accretion 资产增值 3kg+*]tLx  
assets and liabilities 资产与负债 1|CO>)*D  
assets betterment statement 资产递增表;资产改进表 je\UfEo%  
assets lending 实物放款;有抵押贷款 _qfdk@@g  
assets of the company passing on the death 死者去世时转移的公司资产 =6:Iv"<  
assets pledged as security for liabilities 用作负债抵押的资产 bfgLU.1I  
assets portfolio 资产投资组合 9UX-)!  
assets price 资产价格 T^W8_rm *3  
assets quality 资产质素 &bb*~W-  
assets realization 资产变现 on|>"F`pb  
assets refinancing arrangement 资产再集资安排 de[_T%A  
assets securitization 资产证券化 #=rI[KI  
assets situated outside Hong Kong 在香港以外地方的资产 Sob+l'U$  
assets stripping 削减资产;拆卖资产 2J$Uz,@  
assets value 资产值 gnt[l0m  
assignee 承让人 7 m%|TwJN  
assignment 转让;转让书;转让契 ~ nIZ g5  
assignment of interest 权益转让 ezeGw?/  
assignment of letters patent and trade mark 专利证书及商标转让 1Cthi[ B  
assignment of property 物业转让;物业转让书 Gf>T{Q`,is  
assignment right 转让权 ;F5%X\ t-  
assignor 转让人 6}0#({s:R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 WqAP'x 1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -xXM/3g1u  
associate member 附属会员 O;r8l+  
associated body corporate 相联法人团体 @EvnV.  
associated company 相联公司;联属公司 h fNBWN  
associated corporation 相联法团 -.y3:^){^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eZHi6v)i  
公认会计师公会〔英国〕 =Ur/v'm  
Association of Futures Exchange Brokers 香港期货经纪协会 ~W4<M:R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q4E{?  
association of underwriters 承保人组织 1'=brc YR  
assumption of control 接管 l6RJour  
assurance 担保;保险;转易;转易书 :iJ= 9  
assurance of interest 权益的转易 <W1!n$V ]  
at 19XX price 按一九XX年价格计算 71eD~fNdx  
at a discount 按赔价计算;按贴水价格计算;打折扣 aG!!z>  
at a premium 按溢价计算;按升水价格计算 ^?,/_3  
at call 通知付款;按通知 k5 8lmuU  
at constant market price 按固定市价计算 Wo%&,>]<H  
at constant price 按固定价格计算 5m/r,d^H  
at cost 按成本计算 RV~w+%f  
at current market price 按当时市价计算;按现时市价计算 w t}a`hxu  
at current price 按当时价格计算;按现时价格计算 @/~41\=e  
at factor cost 按要素成本计算;按生产要素成本计算 qe0@tKim  
at money-of-the-day price 按付款当日价格计算 {=kA8U  
at or better 按指定或较佳价位〔买卖指令〕 ITTC}  
at par 按面值计算;平价 v^pE= f*/  
at sight 见票即付 PGJ?=qXr#  
at the close 按收市盘 cCwT0O#d  
at the opening 按开市盘 w% M0Mu  
attestation 见证;见证条款 DF#Ob( 1  
at-the-money option 平价期权 8Og9P1jVh  
attorney 受权人;受托代表人 vwg\qKqSM  
attornment 新拥有人承认书 [@(zGb8  
attributable profit 可归属利润 |h;MA,qva  
attributable share value 可归属股份价值 7G xNI  
Auckland Stock Exchange 奥克兰证券交易所 b]Jh0B~Y  
auction 拍卖 rv^j&X+EH  
auctioneer 拍卖商 *fx<>aK  
audit 审计;核数 nBQG.3  
Audit Commission 审计署 VFyt9:a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6w54+n  
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〕 ,]+6kf5  
audit review 帐目审查 y8sI @y6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "C>KKs }  
audited account 审计帐目;经审计的帐目 =|6IyL_N  
audited annual account 经审计的周年帐目 2'++G[z  
audited balance sheet 经审计的资产负债表 -y~JNDS1]  
auditor 核数师;核数主任;审计师 *`\>J.  
auditor's certificate 核数师证明书;审计师证明书 ,30&VW##  
auditor's report 核数师报告;审计师报告 btee;3`  
Aussie bond 澳元债券 4Hu.o7  
austerity budget 紧缩预算 ^0VI J)y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o] = &  
Australia All Ordinaries Index 澳洲所有普通股票指数 `XTu$+  
Australian Dollar [AUD] 澳元 3)=$BSC%  
Australian Options Market 澳大利亚期权市场 y- g5`@  
Australian Securities Commission 澳洲证券事务监察委员会 &u8BGMl2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <yeG0`}t  
Australian Stock Exchange 澳大利亚证券交易所 :R _(+EK1  
Austrian Schilling [ATS] 奥地利先令 YoXXelO&  
authentication 认证;鉴证 0 {w?u%'  
authority to purchase 委托购买证;委购书 t4nAy)I)P  
authorization 认可;核准;授权;授权书 %_5B"on  
authorization by direction 指示授权 %H:!/'45  
authorization by instruction 指令授权 WL>"hkx  
authorization by warrant 令状授权 C! :\H<gI  
authorization of unit trust 单位信托的认可 >2_J(vm>  
authorized agent 指定代理人 TkK- r(=  
authorized capital 法定资本 M6?*\ 9E  
authorized clerk 出市员 {&3n{XrF(  
authorized dealer 认可交易商 w+Ag!O}.L  
authorized financial institution 认可财务机构 pbu8Ib8z  
authorized fund 认可基金 Z_S~#[\7^]  
authorized fund house 获授权的基金公司;认可基金公司 >RRb8=[J  
authorized institution 认可机构 ,]>Eg6B,u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nF05p2Mh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {>Zc#U'  
authorized insurer 获授权保险人;获认可承保人 ]zu" x9-`  
authorized investment 特准投资项目 -\LB>\;qn  
authorized person 获授权人 #b:8-Lt:M  
authorized representative 获授权代表 kz+P?mopm  
authorized share capital 法定股本 Hl]3F^{  
automated quotation system 自动报价系统 .' #_Z.zr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZNzye1JSm  
自动交易系统〔香港期货交易所有限公司〕 @ %kCe>r  
automatic adjustment mechanism 自动调整机制 IGVNX2  
automatic adjustment system 自动调整系统 .aF+>#V=Q  
Automatic Clearing House 自动票据交换所 s fazrz`h  
automatic exchange rates accumulation system 自动化汇率累集系统 8J Gt|,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )Nk^;[  
automatic teller machine [ATM] 自动柜员机 MOdodyG  
autopay 自动转帐 3:!+B=woR  
available assets 可用资产 dqnxhN+&  
available fiscal reserve 现存财政储备 S=2-<R  
available profit 可用利润 fk9FR^u  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9"oc.ue.2D  
average 平均;平均数;海损 EI]NOG 0  
average basic salary 平均基本薪金 ']>@vo4kK{  
average consumer expenditure 平均消费开支;一般消费开支 JhIgq W2  
average cost 平均成本 S's\M5  
average cost of land production 增辟土地平均成本 7\eN 8+  
average daily turnover 平均每日成交额 ?> }bg  
average daily wage rate 平均每日工资率 wS#.W zp.w  
average expenditure pattern 平均开支模式 rk{DrbRx  
average growth rate 平均增长率 <1>\?$)D  
average net fixed assets 固定资产平均净值 yX?& K}JI  
average of relatives 相对价格平均数 RD<l<+C^~  
average price 平均价格 UuW"  
average propensity to consume 平均消费倾向;一般消费倾向 Ydh]EO0'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 36e !je  
average rate 平均率 #"=_GA^.{  
average revenue 平均收入;平均收益 6I"Q9(  
average stock 平均库存;平均存货 |lrLTI^a  
average yearly rent 平均年租 B<x)^[<v  
avoidance of double taxation 避免双重课税 k~h'`(  
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 Oe5=2~4O  
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