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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: :y8wv|m  
A share A股;甲类股份 tZqy \_G  
abatement of tax 减税;减扣免税额 \&. ]!!Q  
ABN AMRO Bank N.V. 荷兰银行 1k?k{Ri  
above-the-line expenditure 线上项目支出;经常预算支出 tC4 7P[b  
above-the-line receipt 线上项目收入;经常预算收入 a@}A;y'd  
ABSA Asia Limited 南非联合亚洲有限公司 %VmHw~xyF:  
absolute change 绝对数值变更 Y=YIz>u  
absolute expenditure 实际开支 <P#]U"?A  
absolute guideline figure 绝对准则数字 oY8S-N;(t  
absolute interest 绝对权益 {v~.zRW%]r  
absolute order of discharge 绝对破产解除令 5&N55? G6  
absolute profit margin 绝对利润幅度 <j^bk"l p  
absolute value 实值;绝对值 ?R8wmE[w  
absolutely vested interest 绝对既得权益 \'.#of  
absorbed cost 已吸收成本;已分摊成本 NZ=`iA8)X  
absorption 吸收;分摊;合并 8nQjD<-  
absorption rate 吸收率;摊配率;分摊率 0VBbSn}Z<  
ACB Finance Limited 亚洲商业财务有限公司 jce^Xf  
acceptable form of reciprocity 合理的互惠条件 ,+hH|$  
acceptable rate 适当利率;适当汇率 K3On8  
acceptance agreement 承兑协议 "*N=aHsj  
acceptance for honour 参加承兑 Y1Sfhs )  
acceptor 承兑人;接受人;受票人 T~JE.Y3B3  
acceptor for honour 参加承兑人 1@vlbgLr@  
accident insurance 意外保险 '980.  
Accident Insurance Association of Hong Kong 香港意外保险公会 NB[(O#  
accident insurance scheme 意外保险计划 L-QzC<[F/  
accident year basis 意外年度基准 wR*>9LjeG  
accommodation 通融;贷款 6im!v<1Qx  
accommodation bill 通融票据;空头票据 ~T'Ri=  
accommodation party 汇票代发人 ^oT!%"\  
account balance 帐户余额;帐户结余 C)8>_PY[M  
account book 帐簿 [6{o13mCWE  
account collected in advance 预收款项 r~U/t~V=D  
account current book 往来帐簿 Mz#<Vm4  
account of after-acquired property 事后取得的财产报告 +8~C&K:  
account of defaulter 拖欠帐目 4g}'/  
account payable 应付帐款 Vi o ~2  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qmWn$,ax  
account receivable 应收帐款 NQ"`F,T  
account receivable report 应收帐款报表 sfw lv^  
account statement 结单;帐单;会计财务报表 #CYDh8X<i  
account title 帐户名称;会计科目 Ihn+_H u  
accountant's report 会计师报告 hA!kkNqV  
Accountant's Report Rules 会计师报告规则 8O_0x)X  
accounting and auditing procedure 会计与审计程序;会计与核数程序 K>x+*UPL  
Accounting Arrangements 《会计安排》 Hd9vS"TN]  
accounting basis 会计基础 8,m3]Lg  
accounting by Official Receiver 破产管理署署长呈交的帐目 %}0B7_6B+@  
Accounting Circular 《会计通告》 JLFZy\  
accounting class 会计类别 qTD^Vz V  
accounting date 记帐日期;会计结算日期 Kfl#78$d  
accounting for money 款项核算 Z<^TO1xs9B  
Accounting Officer 会计主任 z-X_O32  
accounting period 会计报告期;会计期 b w2KD7  
accounting policy 会计政策;会计方针 bJ#]Xm(]D  
accounting practice 会计惯例 X cDu&6Dy  
accounting principle 会计准则 ;R x Rap  
accounting record 会计记录 N +M^e`H  
accounting report 会计报告 Y&JK*d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V.U9Q{y"  
Accounting Society of China 中国会计学会 rjLPX  
accounting statement 会计报表 ;%_s4  
accounting system 会计制度;会计系统 F:B 8J4/  
accounting transaction 会计事项;帐务交易 P/hV{@x  
accounting treatment 会计处理 @fz!]/  
accounting year 会计年度 qPI1\!z6  
accretion 增值;添加 {Z^  G]@  
accrual 应计项目;应累算数目 [;n/|/m,  
accrual basis 应计制;权责发生制 7\xGMCctM  
accrual basis accounting 应计制会计;权责发生制会计 GZ@`}7b}  
accrue 应累算;应计 U'K{>"~1a  
accrued benefit 应累算利益 K6s%=.Zi(  
accrued charges 应计费用 ~R!M.gY[rK  
accrued cumulative preference share dividend 应累算的累积优先股股息 Sq Y$\&%  
accrued expenses 应累算费用 mtunD;_Dek  
accrued interest payable 应付利息;应计未付利息 mIy|]e`SJ  
accrued interest receivable 应收利息;应计未收利息 8\H*Z2yF+  
accrued right 累算权益 ~  WO  
accruing profit 应累算的利润 8nSEAr~  
accumulated fiscal reserve 累积财政储备 k6b0&il  
accumulated profit 累积利润;滚存溢利 @V>BG8Y  
accumulated reserve 累积储备 ?0%3~E`l:  
accumulation of surplus income 累积收益盈余 1O{(9nNj  
acquired assets 既得资产 xS>d$)rIj  
acquisition 收购;购置;取得 2uln)]  
acquisition cost 购置成本 uz%<K(:Ov  
acquisition expenses 购置费用 &ap&dM0@%a  
acquisition of 100% interest 收购全部股权 H/?@UJ5m  
acquisition of control 取得控制权 D{)K00mm  
acquisition of fixed assets 购置固定资产 X{YY)}^  
acquisition of shell “买壳” , A@uSfC(  
acquisition price 收购价 o6 l CP&  
act of God 天灾 5zf bI  
acting partner 执事合伙人 #FNSE*Y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 o,D7$WzL  
active partner 积极参与的合伙人 6";ew:Ih^  
active trading 交投活跃 !Yi2g -(  
actual circulation 实际流通 [)wLji7MK  
actual cost 实际成本 |DBj<|SX  
actual expenditure 实际开支;实际支出 }#Gq*^w  
actual income 实际入息;实际收入;实际收益 EpsjaOmAF  
actual market 现货市场 1](PuQm7+  
actual price 现货价;实际价格 "AcC\iq  
actual profit 实际利润 ><Awk~KR  
actual quotation 实盘;实际价位;实际报价 3<%ci&B  
actual year basis 按实际年度计算 ^_rBEyz@  
actuals 实货 I)YUGA5  
actuarial investigation 精算调查 j'QPJ(`~1l  
actuarial principle 精算原则 mN&B|KWU  
actuarial report 精算师报告 K275{ydN  
Actuarial Society of Hong Kong 香港精算学会 \a7caT{  
actuarial valuation 精算师估值 i] I{7k  
actuary 精算师 P1u(0t  
ad referendum agreement 暂定协议;有待覆核的协定 : FN-.1C  
ad valorem duty 从价税;按值征税 !CGpE=V  
ad valorem duty system 从价税制 FJCLK#-  
ad valorem fee 从价费 S8Ec.]T   
ad valorem tariff 从价关税 9(AY7]6  
additional allowance 额外免税额 `Hp=1a  
additional amount for unexpired risk 未过期风险的额外款额 p`I[3/$3  
additional assessable profit 补加应评税利润 m*f"Y"B.1I  
additional assessment 补加评税 =euMOs  
additional commitment 额外承担 o0}kRL  
additional commitment vote 额外承担拨款 6a!b20IZh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V<&^zIJUR  
additional dependent parent allowance 供养父母额外免税额 KKcajN  
additional provision 额外拨款 \M U-D,@  
additional stamp duty 附加印花税 WM8])}<L  
additional tax 补加税罚款;补加税款 #M5pQ&yZy  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 kIwq%c;  
adjudged bankrupt 被裁定破产 &ra2(S45  
adjudicated bankrupt 裁定破产人 RE%25t|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7RZ HU+  
adjudication of bankruptcy 裁定破产;宣告破产 fG_<HJS(~  
adjudication of insolvency 裁定无力偿还债务 ?l>Ra0  
adjusted actual 经调整的实数;调整后的实数 ]*]#I?&'Hx  
adjusted current assets 经调整的流动资产;调整后的流动资产 "969F(S$  
adjusted figure 经调整的数字;调整后的数额 <To$Hb,NP  
adjusted liabilities 经调整的负债;调整后的负债 F6Ne?[b  
adjusted loss 经调整的亏损;调整后的亏损 %)#yMMhR  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 e,D RQ2AU  
adjusted profit 经调整的利润;调整后的利润 k((kx:  
adjusted surplus 经调整的盈余额;调整后的盈余额 1/tyne=m  
adjusted value 经调整的价值;调整后的价值 '(fzznRH  
adjustment 调整;修订;理算〔保险〕 "%rzL.</  
adjustment centre 调剂中心 w/, A@fLL  
adjustment lag 调整过程的时间差距;调整时差 8I]rC<O6:  
adjustment mechanism 调整机制 VoC|z Rd_  
adjustment of loss 亏损调整 6c[Slq!KA  
adjustment process 调整过程;调整程序 ZU68\cL  
adjustment range 调整幅度 8O| w(z  
administered exchange rate 受管制汇率 8JojKH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9l<}`/@}W  
administration expenses 行政费用 }Dx5W9Ri"  
administration fee 手续费;行政费 fJK;[*&Y  
administration in bankruptcy 破产管理 ;;}}uW=  
administration order 遗产管理令 #B6$ r/%  
administrator 管理人;遗产管理人 8'-E>+L   
administrator of the estate 遗产管理人 KSve_CBOh  
admission of debt 债项承认书 6ee1^>  
admission of proof 接纳债权证明 2UeK%-~W?  
advance 放贷款项;垫付款项;预支款项;预付款项 Xk?Y  
advance account 暂支帐目;预付款帐户 XES$V15  
advance compensation 预付补偿金 qNX+!Y}y  
advance from shareholder 股东垫款 J 7HOSFwXn  
advance pending reimbursement 预支以待日后付还 RHu4cK!5  
advanced economy 先进经济体系 eHc.#OA&  
advancement 预付;预付财产 Im"8+756  
advances warrant 垫款令 Fgw$;W  
advancing 贷出 >>T,M@s-:  
adverse balance 逆差 nU23D@l  
adverse exchange 逆汇 ?6V U4nK/*  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,E &W{b  
advice for collection 托收通知书 PnJA'@x  
advice of drawing 提款通知书;汇票通知书 !N74y%=M  
advice of payment 付款通知 f3SAK!V+s  
Advisory Committee [Securities and Futures Commission] 8E|FFHNK<2  
谘询委员会〔证券及期货事务监察委员会〕 *(o^w'5  
Advisory Committee on Diversification 经济多元化谘询委员会 TeHxqWx  
affidavit 誓章;遗产申报誓章 p?' F$Wz  
affidavit of no receipt 述明无收款的誓章 Exz(t'  
affiliate 联号;联营公司;附属公司 q rF:=?`E  
affiliated company 附属公司;联号;联营公司 xgJyG.?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bC,SE*F\  
affordability 负担能力 +HF*X~},i  
African Development Bank [AfDB] 非洲开发银行 $]~|W3\G  
after-acquired property 事后取得的财产 FPkig`(3  
after-hours dealing 市后交易 ,GMuq_H  
after-tax profit 税后盈利;税后利润;税后溢利 49Hgq/uO  
agency agreement 代理协议 A"wso[{  
agency expenses 代理机构的开支 SN5Z@kK  
agency fee 代理费 rU_FRk  
Agency Law 《代理法》 RPZ -  
agent 代理人;承销人 q@d6P~[-gj  
agent of company 公司代理人 GiKmB-HO  
agent's fee 代理人费;经纪费 l:(?|1_  
aggregate 总计;总数;总体数字 F-<c.0;6  
aggregate amount 总款额;总额 vpP8'f.  
aggregate assets and liabilities 总体资产与负债 RY9Ur  
aggregate at constant price 按固定价格计算的总体数字 9=9R"X>L  
aggregate demand 总需求 LDbo=w  
aggregate gross position 总持仓量 -c p)aH)  
aggregate limit 总限额 yJ2A!id  
aggregate of salaries tax 合计薪俸税 ,ik\MSS  
aggregate performance 总体表现;总体业绩 s@K #M  
aggregate supply 总体供应 2$O6%0  
aggregate surplus 总盈余 :9W)CwZ)V  
aggregate total 整体总额 Wl{wY,u  
aggregate value 总值;合计价值 kj@m5`G  
aggregated basis 合计基准 QuBaG<  
aggregated net chargeable income 合计应课税入息实额 zvKypx  
aggregation 合并计算;合计;总和 kYu"`_n}  
aggregation of incomes of husband and wife 夫妇入息合并计算 mU;\,96#  
aggregation of property 财产的总和  V/t-  
agio 差价;贴水 $*;ke5Dm4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _))--+cL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bkL5srH  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 p}lFV,V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \SA$:^zO  
《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》 T;pe7"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bX`VIFc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ca"20NQ)  
agreement for a settlement 授产协议 %5/h;4   
agreement for assignment 转让协议 2KQpmNN  
agreement for sale 售卖协议;买卖协议 TN.&FDqC9  
agreement for sale and purchase 买卖协议 N=;VS-  
agreement for the payment of interest 支付利息协议 N  Bpf  
agreement for the repayment of money 还款协议 6@J)k V  
agreement of reinsurance 再保险协议 L7B(abT9e  
Agricultural Bank of China 中国农业银行 t**o<p#)f  
air passenger departure tax 飞机乘客离境税 ^:]~6p#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J0yo@O  
airport tax 机场税 3t$)saQR  
alcohol duty 酒精税 #6za  
alienation 让与;让渡;转让 ("_tML 8/p  
alimony 生活费;赡养费 ^vr`t9EE  
All Ordinaries Index [AOI] 所有普通股指数 -MItZ  
all risks 全险;综合险 ~ MW_=6U  
All Sales Record for Stock Market 《股票市场成交报告》 22"/|S  
Allied Capital Resources Limited 新联财务有限公司 u|8yV.=R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (Q6}N'T  
allocation letter 拨款信件 BCw0kq@  
allocation of fund 分配款项;预留款项 <'<{|$Pw  
allocation of profit 利润分配;溢利分配 y0cB@pWp  
allocation warrant 拨款令 av}pT)]\  
allotment 分配;配股 ]y<<zQ_fhY  
allotment notice 股份配售通知;配股通知 zP#%ya :I  
allotment of shares 股份分配 ^ ,yh384  
allowable 可获宽免;免税的 \bumB<w(]  
allowable business loss 可扣除的营业亏损 aDE)Nf}  
allowable expenses 可扣税的支出 `"<tk1Kq"  
allowance 免税额;津贴;备抵;准备金 P:2 0i*QU  
allowance for debts 债项的免税额 a[Oi  
allowance for depreciation by wear and tear 耗损折旧免税额 X5wYfN  
allowance for funeral expenses 殡殓费的免税额 Wj#Gm  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 AE&IN.-  
allowance for repairs and outgoings 修葺及支出方面的免税额 }|4dEao\  
allowance to debtor 给债务人的津贴 jl~?I*Gr  
alteration of capital 资本更改 &ajpD sz;  
alternate trustee 候补受托人 zIgD R  
amalgamation 合并 a%)-iL X8&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |T^c(RpOE  
ambit of charges 征税范围;收费范围 R{A$hnhW6  
amended valuation 经修订的估值 i*Ee(m]I  
American Commodities Exchange 美国商品交易所 9UeK}Rl^n  
American Express Bank Limited 美国运通银行 w|WehNGr  
American Stock Exchange 美国证券交易所 b+ J)  
amortization 摊销 Vq1v e;(8s  
amount due from banks 存放银行同业的款项 ]BBL=$*  
amount due from banks abroad 存放海外银行同业的款项 1U;p+k5c  
amount due from holding companies 控股公司欠款  d`&F  
amount due from local banks 存放本港银行同业的款项 ,MdK "Qa>  
amount due to banks 银行同业的存款 ET}Dh3A  
amount due to banks abroad 海外银行同业的存款 Irnfr\l.  
amount due to holding companies 控股公司存款 :,BKB*a\  
amount due to local banks 本港银行同业的存款 l*z.20^P  
amount due to outport banks 外埠银行同业的存款 9?#L/  
amount for note issue 发行纸币的款额 K\`>'C2_V  
amount of bond 担保契据的款额 63n<4VSH  
amount of consideration 代价款额 Vpsv@\@J>  
amount of contribution 供款数额 pt+[BF6P  
amount of indebtedness 负债款额 -% Z?rn2  
amount of principal of the loan 贷款本金额 8m;tgMFO  
amount of rates chargeable 应征差饷数额 ::A]p@  
amount of share capital 股本额 l:H}Y3_I  
amount of sums assured 承保款额 Ff @Cs0R  
amount of variation 变动幅度 298@&_  
amount of vote 拨款数额 sy;_%,}N  
amount payable 应付款额 c;pv< lX'  
amount receivable 应收款额 6_h'0~3?`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M;K%=l$NG  
analysis 分析 fG*366W  
ancillary risk 附属风险 \%+5p"Z<  
annual account 周年帐目;周年帐目报表;年度决算;年结 uRfFPOYH  
annual accounting date 年结日期 d y^zOqc  
annual allowance 每年免税额;年积金;年度津贴;年津 ,wE cRN w  
annual balance 年度余额 JM-+p  
annual disposable income 每年可动用收入 Yx{qVU  
annual estimates 周年预算 Kt3 ]r:&J  
annual fee 年费 9akIu.H  
annual general meeting 周年大会 ?#0|A?U  
annual growth rate 年增率;每年增长率 xf]_@T;  
annual long-term supplement 长期个案每年补助金 ;}k9YlQrN  
annual pensionable emolument 可供计算退休金的年薪 8e3I@mv  
annual report 年报 -r!sY+Z>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8Cw+<A*  
annual return 周年报表;周年申报表;每年报税表格 U%nLo[k  
Annual Return Rules 《周年报表规则》 }{.0mu9  
annual review of consumer prices 每年消费物价回顾 a2'f#[as  
annual roll-forward basis 逐年延展方式 b qNM  
annual salary 年薪 Dw6mSsC/  
annual statement 年度报表;年度决算表 _wKaFf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oe{K0.`  
annuitant 年金受益人 7; e$ sr  
annuity 年金 cq,0?2R`t  
annuity contract 年金合约 c;dMXv   
annuity on human life 人寿年金 e=m=IVY #W  
antecedent debt 先前的债项 BQfq]ti  
ante-dated cheque 倒填日期支票 t/TWLhx/  
anticipated expenditure 预期开支 +__PT4ps  
anticipated net profit 预期纯利 @ =M:RA  
anticipated revenue 预期收入 efu'PfZ`&  
anti-inflation measure 反通货膨胀措施 J@vL,C)E6  
anti-inflationary stance 反通货膨胀立场 C>:'@o Z  
apparent deficit 表面赤字 3pF7} P  
apparent financial solvency 表面偿债能力 ',Q|g^rF]  
apparent partner 表面合伙人 U'(@?]2 <G  
application for personal assessment 个人入息课税申请书 O<o>/HH$  
application of fund 资金应用 U$,W/G}m  
application to release as liquidator and to destruct the books of accounts and documents ,s9gGCA  
申请免除清盘人职务及毁灭帐簿与文件 yxx'g+D*  
appointed actuary 委任精算师 TC+L\7   
appointed auditor 委任核数师;委任审计师 Z/f%$~Ch  
appointed trustee 委任的受托人 hmQ;!9  
appointer 委任人 AYP*J  
apportioned pro rata 按比例分摊 9$[PA jwk  
apportionment 分配;分摊 C@3`n;yZ=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d~F4  
apportionment formula 分摊方程式 ;"K;D@xzh]  
apportionment of estate duty 遗产税的分摊 /Qnq,`z  
appraisal 估价;评估 /)<x<7FKW  
appreciable growth 可观增长 p9`!.~[  
appreciable impact 显着影响 ;qN;oSK  
appreciable increase 可观增长 +338z<'Z!  
appreciation 增值;升值 4{rqGC /  
appreciation against other currencies 相对其他货币升值 !F|#TETrt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $%P?2g"j,  
appreciation tax 增值税 W:gpcR]>  
appropriation 拨款;拨用;拨付 fZ5zsm'N  
appropriation account 拨款帐目 nde_%d$  
Appropriation Bill 拨款法案 W Y]   
appropriation-in-aid system 补助拨款办法 ~stJO])a  
approved assets 核准资产 QK`5KB(k'  
approved basket stock 认可一篮子证券 nR(v~_y[V  
approved budget 核准预算 EIrAq!CA  
approved charitable donation 认可慈善捐款 Bgvv6(i  
approved charitable institution 认可慈善机构 L HW\A8  
approved currency 核准货币;认可货币 iX|K4.Pz{  
approved estimates 核准预算 lPaTkZw  
approved estimates of expenditure 核准开支预算 =+z+`ot  
approved overseas insurer 核准海外保险人 fR$_=WWN>h  
approved overseas trust company 核准海外信托公司 ' %&gER  
approved pooled investment fund 核准汇集投资基金 9-3, DxZ}  
approved provident fund scheme 认可公积金计划 . \t8s0A  
approved provision 核准拨款 rn9n_)  
approved redeemable share 核准可赎回股份 6^l|/\Y{  
approved regional stock 认可地区性证券 ?-Zl(uX  
approved retirement scheme 认可退休金计划 + ;LO|!  
approved subordinated loan 核准附属贷款 lPyY  
arbitrage 套戥;套汇;套利 5w+KIHhN|  
arbitrageur 套戥者;套汇者 r&y0`M  
arbitrary amount 临时款项 @/,:". SM  
arrangement 措施;安排;协定 ouE/\4'NB  
arrears 欠款 wr-/R"fX  
arrears of pay 欠付薪酬 [Xyu_I-c  
arrears of revenue 逾期未收税款;逾期未收的帐项 U5RLM_a@M  
articles of association 组织章程;组织细则;组织章程细则 >_J9D?3S  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 SIridZ*%  
ascertainment of profit 确定利润 |W#(+m  
"Asia Clear" “亚洲结算系统” 6Lc{SR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yt@7l]I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cTJi8f=g  
Asian Development Fund [ADF] 亚洲发展基金 -k8<LR3  
Asian dollar bond 亚洲美元债券 0Fw4}f.o  
Asian dollar market 亚洲美元市场 DEw>f%&4  
Asian dollar rate 亚洲美元利率 tP][o494\&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B%^W$7 q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bt{b%r  
asked price 沽盘;喊价;索价;卖方报价 Ls` [7w  
assessable income 应评税入息 9]Fi2M  
assessable loss 应评税亏损 'CMbq Lk#  
assessable profit 应评税利润 U #C@&2  
assessable value 应评税值 Fd86P.Df  
assessed profit 估定利润 ]?6Pt:N2  
assessed value 经评估价值 &.l^>#  
assessment 评税;评定;估价;评税单 hGy[L3 {  
assessment number 评税编号;估价编号 1.tAl6]  
assessment of additional tax 补加税评税 vvI23!H  
assessment of performance 业绩评估;实绩评价 2Onp{,'}  
Assessor 评税主任 :o 8XG  
asset price bubbles 资产价格泡沫 64i*_\UKe  
asset-backed securities 具资产保证的证券 smUSR4VK  
assets accretion 资产增值 ?XbM  
assets and liabilities 资产与负债 =%ok:+D]  
assets betterment statement 资产递增表;资产改进表 y1)ZO_'  
assets lending 实物放款;有抵押贷款 @PT([1C  
assets of the company passing on the death 死者去世时转移的公司资产 ZuFcJ?8i  
assets pledged as security for liabilities 用作负债抵押的资产 Vak\N)=u  
assets portfolio 资产投资组合 8<)ZpB,7  
assets price 资产价格 hYht8?6}m  
assets quality 资产质素 &,l(2z[  
assets realization 资产变现 8c\\-{  
assets refinancing arrangement 资产再集资安排 M u i\E  
assets securitization 资产证券化 O joa3  
assets situated outside Hong Kong 在香港以外地方的资产 ]t0St~qUL)  
assets stripping 削减资产;拆卖资产 J%u,qF}h  
assets value 资产值 'Qh1$X)R7a  
assignee 承让人 F[v:&fle  
assignment 转让;转让书;转让契 BW:HKH.k  
assignment of interest 权益转让 )dd1B>ej]  
assignment of letters patent and trade mark 专利证书及商标转让 2 EWXr+IU.  
assignment of property 物业转让;物业转让书 bp!Jjct  
assignment right 转让权 Y}]-o9Rl  
assignor 转让人 16ZyLt  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 "<"m}rE?Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z)}UCi+/".  
associate member 附属会员 zM,r0Z  
associated body corporate 相联法人团体 e\em;GTy  
associated company 相联公司;联属公司 .* )e24`  
associated corporation 相联法团 .P <3+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] byFO^pce  
公认会计师公会〔英国〕  l*?_@  
Association of Futures Exchange Brokers 香港期货经纪协会 Z]e`bfNnI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +Bf?35LP  
association of underwriters 承保人组织 !:PiQ19 'u  
assumption of control 接管 -.Blj<2ah  
assurance 担保;保险;转易;转易书 _%[po%]  
assurance of interest 权益的转易 YF)]B|I  
at 19XX price 按一九XX年价格计算 mqj-/DN6*  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~Pj q3etk  
at a premium 按溢价计算;按升水价格计算 (3"N~\9m  
at call 通知付款;按通知 %.m+6 zaF  
at constant market price 按固定市价计算 6O <UW.  
at constant price 按固定价格计算 1<Sg@  
at cost 按成本计算 f14^VTzP/#  
at current market price 按当时市价计算;按现时市价计算 RA!q)/ +  
at current price 按当时价格计算;按现时价格计算 /5<=m:  
at factor cost 按要素成本计算;按生产要素成本计算 8t3m$<7  
at money-of-the-day price 按付款当日价格计算 <.mH-Y5i  
at or better 按指定或较佳价位〔买卖指令〕 9Ta0Li  
at par 按面值计算;平价 dU#-;/}o  
at sight 见票即付 CLTkyS)C  
at the close 按收市盘 ;=7K*npT  
at the opening 按开市盘 V)5K/ U{  
attestation 见证;见证条款 rlaeqG  
at-the-money option 平价期权 9O -2  
attorney 受权人;受托代表人 lm6hFvEZ  
attornment 新拥有人承认书 &JXb) W  
attributable profit 可归属利润 ME$J42  
attributable share value 可归属股份价值 i y8Jl  
Auckland Stock Exchange 奥克兰证券交易所 Zwm/c]6`  
auction 拍卖 W#%s0EN<_  
auctioneer 拍卖商 f1]zsn:  
audit 审计;核数 @0 'U p  
Audit Commission 审计署 'Oj 1@0*0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D<m0G]Ht*  
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〕 X@"G1j >/  
audit review 帐目审查 mU]VFPr5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [ /YuI@C,@  
audited account 审计帐目;经审计的帐目 ^DN:.qQ  
audited annual account 经审计的周年帐目 8L,=Eap  
audited balance sheet 经审计的资产负债表 FieDESsX>  
auditor 核数师;核数主任;审计师 >MGWN  
auditor's certificate 核数师证明书;审计师证明书 b8e\(Dww  
auditor's report 核数师报告;审计师报告 u4_QLf@I  
Aussie bond 澳元债券 3 3|t5Ia  
austerity budget 紧缩预算 {"+M%%`*#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PJcfiRa'jQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 {9yf0n  
Australian Dollar [AUD] 澳元 BY.k.]/  
Australian Options Market 澳大利亚期权市场 V ^+p:nP  
Australian Securities Commission 澳洲证券事务监察委员会 J*[@M*R;&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qa-FLUkIk!  
Australian Stock Exchange 澳大利亚证券交易所 r=&,2meo  
Austrian Schilling [ATS] 奥地利先令 qXg&E}]:=  
authentication 认证;鉴证 'S1u@p,q  
authority to purchase 委托购买证;委购书 G[\TbPh  
authorization 认可;核准;授权;授权书 Z;%uDlcXI  
authorization by direction 指示授权  kDE-GX"Y  
authorization by instruction 指令授权 J Cq>;br.  
authorization by warrant 令状授权 a3>/B$pE  
authorization of unit trust 单位信托的认可 m/1FVC@*  
authorized agent 指定代理人 b?l>vUgAg  
authorized capital 法定资本 Bl*}*SPU  
authorized clerk 出市员 a8f#q]TyQ  
authorized dealer 认可交易商 %\v8 FCb  
authorized financial institution 认可财务机构 ?0_<u4  
authorized fund 认可基金 9H/>M4RT  
authorized fund house 获授权的基金公司;认可基金公司 f4h~c  
authorized institution 认可机构 R7/S SuG6\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Xva(R<W7d<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bAPMD  
authorized insurer 获授权保险人;获认可承保人 G;3%k.{  
authorized investment 特准投资项目 7-``J#9=  
authorized person 获授权人 VD$5 Djq  
authorized representative 获授权代表 1>OlBp  
authorized share capital 法定股本 !1G KpL  
automated quotation system 自动报价系统 W!wof- 1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J(l\VvK  
自动交易系统〔香港期货交易所有限公司〕 PqV F}  
automatic adjustment mechanism 自动调整机制 8u2k-_9  
automatic adjustment system 自动调整系统 hhze5_$_  
Automatic Clearing House 自动票据交换所 $ ]s^M=8  
automatic exchange rates accumulation system 自动化汇率累集系统 N<9 c/V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y)fMVD"(  
automatic teller machine [ATM] 自动柜员机 7a1o#O  
autopay 自动转帐 ,7LfvZj4[  
available assets 可用资产 /[<F f  
available fiscal reserve 现存财政储备 2ZY$/  
available profit 可用利润 H-PVV&r   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 n@8Y6+7i  
average 平均;平均数;海损 p L"{Uqi  
average basic salary 平均基本薪金 x ;|HT  
average consumer expenditure 平均消费开支;一般消费开支 TKR#YJQ?K  
average cost 平均成本 $<v4c5r]O  
average cost of land production 增辟土地平均成本 dS ojq6M  
average daily turnover 平均每日成交额 2%sZaM  
average daily wage rate 平均每日工资率 (dq_ ,LI  
average expenditure pattern 平均开支模式 o]q~sJVk6  
average growth rate 平均增长率  u]Ku96!  
average net fixed assets 固定资产平均净值 6sBt6?_T  
average of relatives 相对价格平均数 mol,iM*l  
average price 平均价格 zr /v.$<  
average propensity to consume 平均消费倾向;一般消费倾向 Y"H`+UV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "pM >TMAE  
average rate 平均率 @."K"i'Bl  
average revenue 平均收入;平均收益 w.q`E@ T*  
average stock 平均库存;平均存货 hzsQK _;S  
average yearly rent 平均年租 2iG+Ek-?"  
avoidance of double taxation 避免双重课税 &VGV0K3 Dp  
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 X"!j_*&ED  
2Mt$Dah  
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