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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: ]N'% l]_$  
A share A股;甲类股份 yn]Sc<uK  
abatement of tax 减税;减扣免税额 Lhux~,EH  
ABN AMRO Bank N.V. 荷兰银行 xl,% Z~[  
above-the-line expenditure 线上项目支出;经常预算支出 |X A0F\  
above-the-line receipt 线上项目收入;经常预算收入 w5PscEc  
ABSA Asia Limited 南非联合亚洲有限公司 %(khE-SW  
absolute change 绝对数值变更 fw,,cu`YA  
absolute expenditure 实际开支 m{RXt  
absolute guideline figure 绝对准则数字 nM.g8d K  
absolute interest 绝对权益 [Z:P{yr  
absolute order of discharge 绝对破产解除令 inO;Uwlv  
absolute profit margin 绝对利润幅度 )}N:t:rry  
absolute value 实值;绝对值 .|go$}Fk  
absolutely vested interest 绝对既得权益 p~8O6h@J  
absorbed cost 已吸收成本;已分摊成本 JZxA:dg l  
absorption 吸收;分摊;合并 c,;VnZ 9wC  
absorption rate 吸收率;摊配率;分摊率 _^(1Qb[  
ACB Finance Limited 亚洲商业财务有限公司 t'At9<ib  
acceptable form of reciprocity 合理的互惠条件 H9ES|ZJs  
acceptable rate 适当利率;适当汇率 579D  
acceptance agreement 承兑协议 \WC,iA%Y  
acceptance for honour 参加承兑 +CdUr~6  
acceptor 承兑人;接受人;受票人 e>e${\ =,  
acceptor for honour 参加承兑人 Bi \fB-|  
accident insurance 意外保险 IaSPwsvt'  
Accident Insurance Association of Hong Kong 香港意外保险公会 u4xtlGt5  
accident insurance scheme 意外保险计划 )mwwceN  
accident year basis 意外年度基准 pA_u;*  
accommodation 通融;贷款 Hqs-q4G$  
accommodation bill 通融票据;空头票据 gAztdA sLM  
accommodation party 汇票代发人 P,)D0i  
account balance 帐户余额;帐户结余 q|]CA  
account book 帐簿 _wb]tE ~g  
account collected in advance 预收款项 l#^?sbG  
account current book 往来帐簿 'R-\6;3E>9  
account of after-acquired property 事后取得的财产报告 `~=z0I  
account of defaulter 拖欠帐目 WUz69o be  
account payable 应付帐款  NnHaHX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 aBaiXv/*  
account receivable 应收帐款 *Us}E7/"'  
account receivable report 应收帐款报表 L(Twclrb  
account statement 结单;帐单;会计财务报表 0<@['W}G  
account title 帐户名称;会计科目 \rUKP""m  
accountant's report 会计师报告 8VQ!&^9!U#  
Accountant's Report Rules 会计师报告规则 5;/q[oXI  
accounting and auditing procedure 会计与审计程序;会计与核数程序 }2RbX,0l9  
Accounting Arrangements 《会计安排》 7"aN7Q+EbI  
accounting basis 会计基础 &gS-.{w "  
accounting by Official Receiver 破产管理署署长呈交的帐目 N.z2eo  
Accounting Circular 《会计通告》 l"dXL"h  
accounting class 会计类别 c\rP -"C  
accounting date 记帐日期;会计结算日期 ,@;|+C  
accounting for money 款项核算 4<UAT|L^`  
Accounting Officer 会计主任 qCrpc=  
accounting period 会计报告期;会计期 lv!j  
accounting policy 会计政策;会计方针 T>(X`(  
accounting practice 会计惯例 &)tv4L&  
accounting principle 会计准则 ,GVX1B?  
accounting record 会计记录 ZLKbF9lo  
accounting report 会计报告 xL.m<XDL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0Mn |Yb4p  
Accounting Society of China 中国会计学会 r7_%t_O|IL  
accounting statement 会计报表 $X Uck[  
accounting system 会计制度;会计系统 \Q}Y"oq  
accounting transaction 会计事项;帐务交易 U.~G{H`G,u  
accounting treatment 会计处理 PbvA~gm  
accounting year 会计年度 fOSk > gK  
accretion 增值;添加 ]C"?xy  
accrual 应计项目;应累算数目 4l*cX1!  
accrual basis 应计制;权责发生制 o@360#njF  
accrual basis accounting 应计制会计;权责发生制会计 f!YlYk5  
accrue 应累算;应计 |H^v8^%>zm  
accrued benefit 应累算利益 nxuH22:  
accrued charges 应计费用 Gq[5H(0/c  
accrued cumulative preference share dividend 应累算的累积优先股股息 T`]%$$1s  
accrued expenses 应累算费用 _qf~ hhi  
accrued interest payable 应付利息;应计未付利息 `0U\|I#  
accrued interest receivable 应收利息;应计未收利息 nTGf   
accrued right 累算权益 -UidU+ES;  
accruing profit 应累算的利润 #0h}{y E  
accumulated fiscal reserve 累积财政储备 hTEb?1CXU  
accumulated profit 累积利润;滚存溢利 [6g$;SicT  
accumulated reserve 累积储备 4Lk<5Ho  
accumulation of surplus income 累积收益盈余 J^#g?RHN>m  
acquired assets 既得资产 \DE, ,  
acquisition 收购;购置;取得 C"5P7F{  
acquisition cost 购置成本 fHZ9wK>  
acquisition expenses 购置费用 i qxMTH#!  
acquisition of 100% interest 收购全部股权 1|G\&T   
acquisition of control 取得控制权 yId1J  
acquisition of fixed assets 购置固定资产 Y[PC<-fyf  
acquisition of shell “买壳” aLW3Ub{h  
acquisition price 收购价 {Z <`@\K3  
act of God 天灾 D[]0/+,  
acting partner 执事合伙人 ipGxi[Vav  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ( ?(gz#-  
active partner 积极参与的合伙人 +U ziO#D  
active trading 交投活跃 v\G 7V  
actual circulation 实际流通 !+Y+P?  
actual cost 实际成本 -"H$ &p~  
actual expenditure 实际开支;实际支出 k&5T-\q  
actual income 实际入息;实际收入;实际收益 t%^&b'/Z  
actual market 现货市场 K^"l.V#J  
actual price 现货价;实际价格 ( 6zu*H)  
actual profit 实际利润 DEkv,e  
actual quotation 实盘;实际价位;实际报价 havmhS)O  
actual year basis 按实际年度计算 G{X7;j e  
actuals 实货 C]JK'K<7-  
actuarial investigation 精算调查 eF7I 5k4  
actuarial principle 精算原则 7y30TU  
actuarial report 精算师报告 5/ U{b5  
Actuarial Society of Hong Kong 香港精算学会 7>r[.g  
actuarial valuation 精算师估值 |"Zf0G  
actuary 精算师 ^K J#dT  
ad referendum agreement 暂定协议;有待覆核的协定 +C7W2!I[G2  
ad valorem duty 从价税;按值征税 l+y;>21sTu  
ad valorem duty system 从价税制 sb_/FE5e  
ad valorem fee 从价费 cg]Gt1SU  
ad valorem tariff 从价关税 $E;Tj|W  
additional allowance 额外免税额  ydY( *]  
additional amount for unexpired risk 未过期风险的额外款额 rrgOp5aV"  
additional assessable profit 补加应评税利润 ^%Y-~yB-  
additional assessment 补加评税 ps`j>vX*  
additional commitment 额外承担 :,qvqh][  
additional commitment vote 额外承担拨款 /L(}VJg-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +]wM$bP  
additional dependent parent allowance 供养父母额外免税额 =Sr<d|\O  
additional provision 额外拨款 ] FvGAG.*  
additional stamp duty 附加印花税 #>G:6'r  
additional tax 补加税罚款;补加税款 /!>OWh*~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4IY|<  
adjudged bankrupt 被裁定破产 ]3 GO_tL  
adjudicated bankrupt 裁定破产人 AG%[?1IXW  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /4 Kd  
adjudication of bankruptcy 裁定破产;宣告破产 +zDRed_]=_  
adjudication of insolvency 裁定无力偿还债务 zHNBX Rx  
adjusted actual 经调整的实数;调整后的实数 /G]/zlUE  
adjusted current assets 经调整的流动资产;调整后的流动资产 RTg\c[=w  
adjusted figure 经调整的数字;调整后的数额 S^D@8<6GJ  
adjusted liabilities 经调整的负债;调整后的负债 <?DI!~  
adjusted loss 经调整的亏损;调整后的亏损 jvR(e"  
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 UB8n,+R  
adjusted profit 经调整的利润;调整后的利润 'ks  .TS&  
adjusted surplus 经调整的盈余额;调整后的盈余额 @aFk|.6  
adjusted value 经调整的价值;调整后的价值 WO!OaC?+B,  
adjustment 调整;修订;理算〔保险〕 _ 3>E+9TQ  
adjustment centre 调剂中心 .X.6<@$  
adjustment lag 调整过程的时间差距;调整时差 rqBoUS4  
adjustment mechanism 调整机制 w3b?i89  
adjustment of loss 亏损调整 y}={S,z%22  
adjustment process 调整过程;调整程序 y eIS}O  
adjustment range 调整幅度 !or_CJ8%  
administered exchange rate 受管制汇率 g__s(  IJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ='1hvv/  
administration expenses 行政费用 j bT{K|d-  
administration fee 手续费;行政费 6v%ePFul  
administration in bankruptcy 破产管理 ]^wr+9zd  
administration order 遗产管理令 6#jql  
administrator 管理人;遗产管理人 %B1TN#KoT  
administrator of the estate 遗产管理人 mv,a>Cvs[  
admission of debt 债项承认书 [x=(:soEqC  
admission of proof 接纳债权证明 LN$T.r+  
advance 放贷款项;垫付款项;预支款项;预付款项 d>MDC . j  
advance account 暂支帐目;预付款帐户 tV pXA'"!x  
advance compensation 预付补偿金 X+u1p?  
advance from shareholder 股东垫款 =\)zb'\=d  
advance pending reimbursement 预支以待日后付还 };P=|t(r  
advanced economy 先进经济体系 rxy5Nrue  
advancement 预付;预付财产 PX23M|$!  
advances warrant 垫款令 b-@9Xjv  
advancing 贷出 '+iLW~   
adverse balance 逆差 XMP4YWuVc  
adverse exchange 逆汇 _p9"MU&}  
advertisement addressed to shareholders 在报章刊登的致股东通告 Xnh&Kyz`v  
advice for collection 托收通知书 ^PJN$BJx  
advice of drawing 提款通知书;汇票通知书 <|G!Qn?2-  
advice of payment 付款通知 7cB{Iq0+  
Advisory Committee [Securities and Futures Commission] E vY^]M_U  
谘询委员会〔证券及期货事务监察委员会〕 `@ ,Vbn^_  
Advisory Committee on Diversification 经济多元化谘询委员会 {<}Hut:a  
affidavit 誓章;遗产申报誓章 \WdSj  
affidavit of no receipt 述明无收款的誓章 x\:KfYr4Y;  
affiliate 联号;联营公司;附属公司 v,~f G>Y}  
affiliated company 附属公司;联号;联营公司 +`mI\+y,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <rui\/4NJ  
affordability 负担能力 :w|=o9J  
African Development Bank [AfDB] 非洲开发银行 G^VOA4  
after-acquired property 事后取得的财产 bF,.6iKI  
after-hours dealing 市后交易 't*]6^  
after-tax profit 税后盈利;税后利润;税后溢利 -U9C{q?h  
agency agreement 代理协议 ku}`PS0UGd  
agency expenses 代理机构的开支 o >yXEg  
agency fee 代理费 }1Mf0S  
Agency Law 《代理法》 d, ?GW  
agent 代理人;承销人 DVg$rm`  
agent of company 公司代理人 ?Oy0p8  
agent's fee 代理人费;经纪费 cCx{ ")  
aggregate 总计;总数;总体数字 cud9oJ-=;  
aggregate amount 总款额;总额 7D 3-/_v  
aggregate assets and liabilities 总体资产与负债 TOa6sB!H  
aggregate at constant price 按固定价格计算的总体数字 s!MD8i a  
aggregate demand 总需求 kj4=Q\Rfm  
aggregate gross position 总持仓量 5X5UUdTM  
aggregate limit 总限额 @;hdZLG]`&  
aggregate of salaries tax 合计薪俸税 `*kl>}$  
aggregate performance 总体表现;总体业绩 H=Cj/jE  
aggregate supply 总体供应 !SnLvW89Z  
aggregate surplus 总盈余 t7V7TL!5'  
aggregate total 整体总额 (64es)B}"  
aggregate value 总值;合计价值 {5%d#|?  
aggregated basis 合计基准 =_@) KWeX$  
aggregated net chargeable income 合计应课税入息实额 ug;\`.nT^  
aggregation 合并计算;合计;总和 ){eQ.yW  
aggregation of incomes of husband and wife 夫妇入息合并计算 8uW%jG3/  
aggregation of property 财产的总和 W*(- * \1[  
agio 差价;贴水 9OY ao  
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》 SwO$UqYU=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 61gyx6v  
《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》 DYgB_Iak  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uT<<G)v)  
《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》 9^Web~yi#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MI:%Eq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d`5AQfL&  
agreement for a settlement 授产协议 YvP62c \  
agreement for assignment 转让协议 9~a5R]x2  
agreement for sale 售卖协议;买卖协议 I=P<RG7j)  
agreement for sale and purchase 买卖协议 &u6n5-!v  
agreement for the payment of interest 支付利息协议 =i;T?*@  
agreement for the repayment of money 还款协议 OpIeo+^X*  
agreement of reinsurance 再保险协议 /P]N40_@  
Agricultural Bank of China 中国农业银行 CM[83>  
air passenger departure tax 飞机乘客离境税 4"!kCUB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vfmY >nr  
airport tax 机场税 C"s-ttP   
alcohol duty 酒精税 2:nI4S  
alienation 让与;让渡;转让 cg9}T[A  
alimony 生活费;赡养费 z> DQ  
All Ordinaries Index [AOI] 所有普通股指数 iAXGf V  
all risks 全险;综合险 lHTr7uF(  
All Sales Record for Stock Market 《股票市场成交报告》 zh\"sxL  
Allied Capital Resources Limited 新联财务有限公司 9v3n4=gc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t6\--lk_  
allocation letter 拨款信件 #mK?:O\-1  
allocation of fund 分配款项;预留款项 `GCK%evLG  
allocation of profit 利润分配;溢利分配 OTJMS_IT  
allocation warrant 拨款令 ovXk~%_  
allotment 分配;配股 o>Dd1 j  
allotment notice 股份配售通知;配股通知 KQw>6)  
allotment of shares 股份分配 S0r+Y0J]<  
allowable 可获宽免;免税的 g:G5'pZf  
allowable business loss 可扣除的营业亏损 +bJ~S:[  
allowable expenses 可扣税的支出 #,XZ@u+  
allowance 免税额;津贴;备抵;准备金 a{rUk%x  
allowance for debts 债项的免税额 J}#2Wy^{  
allowance for depreciation by wear and tear 耗损折旧免税额 W5:fY>7  
allowance for funeral expenses 殡殓费的免税额 ,7k1n{C)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 aU[!*n 4Ux  
allowance for repairs and outgoings 修葺及支出方面的免税额 rw gj]  
allowance to debtor 给债务人的津贴 HPt\ BK  
alteration of capital 资本更改 d'3"A"9R7-  
alternate trustee 候补受托人 6uUn  
amalgamation 合并 Z*h}E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fZ;}_wR-H  
ambit of charges 征税范围;收费范围 >dD$GD{  
amended valuation 经修订的估值 \$ss  
American Commodities Exchange 美国商品交易所 8_S| 8RW(  
American Express Bank Limited 美国运通银行 .j**>&7L  
American Stock Exchange 美国证券交易所 elpTak@  
amortization 摊销 +Kg }R5+  
amount due from banks 存放银行同业的款项 BD86t[${W  
amount due from banks abroad 存放海外银行同业的款项 asLrXGGyT  
amount due from holding companies 控股公司欠款 `P*BW,P'T  
amount due from local banks 存放本港银行同业的款项 |90X_6(  
amount due to banks 银行同业的存款 du#f_|xG  
amount due to banks abroad 海外银行同业的存款 [/ertB  
amount due to holding companies 控股公司存款  y}|E)  
amount due to local banks 本港银行同业的存款 owVks-/  
amount due to outport banks 外埠银行同业的存款 $% gz, {  
amount for note issue 发行纸币的款额 .n)R@&9  
amount of bond 担保契据的款额 ue'dI   
amount of consideration 代价款额 Z'}%Mkm`i}  
amount of contribution 供款数额 ozl!vf# kv  
amount of indebtedness 负债款额 ;vX1U8  
amount of principal of the loan 贷款本金额 R(cg`8  
amount of rates chargeable 应征差饷数额 .c__T {<)[  
amount of share capital 股本额 d\JB jT1g  
amount of sums assured 承保款额 S'NLj(  
amount of variation 变动幅度 p0]\QM l1  
amount of vote 拨款数额 :)tsz;  
amount payable 应付款额 V d]7v  
amount receivable 应收款额 |GsMLY:0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wv;,@xTZ  
analysis 分析 ?.lo[X<,*  
ancillary risk 附属风险 DBLM0*B  
annual account 周年帐目;周年帐目报表;年度决算;年结 zpeCT3Q5O  
annual accounting date 年结日期 'RzO`-dr  
annual allowance 每年免税额;年积金;年度津贴;年津 u=vBjaN2_w  
annual balance 年度余额 gG}H5uN  
annual disposable income 每年可动用收入 E'(nJ  
annual estimates 周年预算 ZU+_nWnl  
annual fee 年费 p|dn&<kd  
annual general meeting 周年大会 Hz==,NR-W  
annual growth rate 年增率;每年增长率 #:/27  
annual long-term supplement 长期个案每年补助金 ,&o^}TFkg  
annual pensionable emolument 可供计算退休金的年薪 _G'A]O/BZD  
annual report 年报 x#zj0vI-8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A,=> |&*  
annual return 周年报表;周年申报表;每年报税表格 u GqeT#dP  
Annual Return Rules 《周年报表规则》 /{R.   
annual review of consumer prices 每年消费物价回顾 i1m>|[@k  
annual roll-forward basis 逐年延展方式 ^3H:I8gRCl  
annual salary 年薪 |JHNFs  
annual statement 年度报表;年度决算表 ,Oy$q~.  
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 n~}[/ly  
annuitant 年金受益人 k)X\z@I'  
annuity 年金 $N;J)  
annuity contract 年金合约 d%epM5  
annuity on human life 人寿年金 YPNW%N!$|  
antecedent debt 先前的债项 -/0\_zq7  
ante-dated cheque 倒填日期支票 Q4a7g$^  
anticipated expenditure 预期开支 <m VFC  
anticipated net profit 预期纯利 3 v.8  
anticipated revenue 预期收入 V3r)u\ o'  
anti-inflation measure 反通货膨胀措施 n00J21  
anti-inflationary stance 反通货膨胀立场 _<Ij)#Rq7  
apparent deficit 表面赤字 >D}|'.&  
apparent financial solvency 表面偿债能力 (c^ {T)  
apparent partner 表面合伙人 ;BT7pyu%[  
application for personal assessment 个人入息课税申请书 k.o8!aCm  
application of fund 资金应用 dC-~=}HR^  
application to release as liquidator and to destruct the books of accounts and documents KRcB_(  
申请免除清盘人职务及毁灭帐簿与文件 Rt&5s)O'  
appointed actuary 委任精算师 y@1QVt04  
appointed auditor 委任核数师;委任审计师 .y3E @0a  
appointed trustee 委任的受托人 3;> z %{  
appointer 委任人 ]j6K3  
apportioned pro rata 按比例分摊 )cZHBG.0H  
apportionment 分配;分摊 .>.GQUr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #=33TvprR2  
apportionment formula 分摊方程式  G +41D  
apportionment of estate duty 遗产税的分摊 bj6Yz,g F  
appraisal 估价;评估 }Bsh!3D<.  
appreciable growth 可观增长 #)twk `!^  
appreciable impact 显着影响 X"r.*fb;N  
appreciable increase 可观增长 U=69q]  
appreciation 增值;升值 Ldv,(ZV,<  
appreciation against other currencies 相对其他货币升值 o$+R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -1v9  
appreciation tax 增值税 {#4a}:3  
appropriation 拨款;拨用;拨付 5y\35kT'  
appropriation account 拨款帐目 7Hgn/b[?b  
Appropriation Bill 拨款法案 rwP)TJh"  
appropriation-in-aid system 补助拨款办法 % -AcA  
approved assets 核准资产 wQjYH!u,YZ  
approved basket stock 认可一篮子证券 #\QW <I#/  
approved budget 核准预算 <g;,or#$  
approved charitable donation 认可慈善捐款 e!gNd>b {  
approved charitable institution 认可慈善机构 _X;,,VEV!  
approved currency 核准货币;认可货币 ZeU){CB  
approved estimates 核准预算 5p S$rf  
approved estimates of expenditure 核准开支预算 pUF JQ*  
approved overseas insurer 核准海外保险人 ' -Cx-=  
approved overseas trust company 核准海外信托公司 &ZkJ,-  
approved pooled investment fund 核准汇集投资基金 z 5(5\j]  
approved provident fund scheme 认可公积金计划 2y!aXk\#C  
approved provision 核准拨款 {k-_+#W"  
approved redeemable share 核准可赎回股份 E QU@';~8  
approved regional stock 认可地区性证券 }zsIp,  
approved retirement scheme 认可退休金计划 . _|=Btoo  
approved subordinated loan 核准附属贷款 L8f+uI   
arbitrage 套戥;套汇;套利 -s`Wd4AP  
arbitrageur 套戥者;套汇者 a3\~AO H%  
arbitrary amount 临时款项 ,IqE<i!U  
arrangement 措施;安排;协定 !&g_hmnIF  
arrears 欠款 3Wbd=^hRvq  
arrears of pay 欠付薪酬 V4ePYud;^  
arrears of revenue 逾期未收税款;逾期未收的帐项 n_RZ:<Gr  
articles of association 组织章程;组织细则;组织章程细则 t=@d`s:R2  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 kc P ZIP:  
ascertainment of profit 确定利润 K{/i2^4  
"Asia Clear" “亚洲结算系统” t,8?Tf+i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "#7Q}d!x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f77W{T4  
Asian Development Fund [ADF] 亚洲发展基金 L/-SWid)  
Asian dollar bond 亚洲美元债券 Xy 4k;+  
Asian dollar market 亚洲美元市场 )V[j~uOU)]  
Asian dollar rate 亚洲美元利率 )$9w Kk\F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [ij) k@.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \ moLQ  
asked price 沽盘;喊价;索价;卖方报价 /}>8|#U3y  
assessable income 应评税入息 wzd(= *N  
assessable loss 应评税亏损 D})/2O p   
assessable profit 应评税利润 'l~7u({u  
assessable value 应评税值 Kb<c||2Nh5  
assessed profit 估定利润 ]1d)jWG  
assessed value 经评估价值 X=)L$Kd7  
assessment 评税;评定;估价;评税单 *<:X3|3E  
assessment number 评税编号;估价编号 (_@5V_U  
assessment of additional tax 补加税评税 m[2[9 bQ0  
assessment of performance 业绩评估;实绩评价 *~U.36  
Assessor 评税主任 JWg.0d$hM  
asset price bubbles 资产价格泡沫 fg#e*7Odn  
asset-backed securities 具资产保证的证券 _rIo @v  
assets accretion 资产增值 z[QDJMt>  
assets and liabilities 资产与负债 &ZC{ _t  
assets betterment statement 资产递增表;资产改进表 1R~$m  
assets lending 实物放款;有抵押贷款 6O6B8  
assets of the company passing on the death 死者去世时转移的公司资产 \:1$E[3v  
assets pledged as security for liabilities 用作负债抵押的资产 U!o  
assets portfolio 资产投资组合 f&^}yqmuE  
assets price 资产价格 3MHpP5C  
assets quality 资产质素 p19(>|$J  
assets realization 资产变现 .$x}~Sw  
assets refinancing arrangement 资产再集资安排 9v*y&V9/  
assets securitization 资产证券化 JluA?B7E  
assets situated outside Hong Kong 在香港以外地方的资产 >W-xDzJry  
assets stripping 削减资产;拆卖资产 3I( n];  
assets value 资产值 juWXB+d2Y  
assignee 承让人 pqpsa'  
assignment 转让;转让书;转让契 ?#:']q  
assignment of interest 权益转让 *f;$5B#^  
assignment of letters patent and trade mark 专利证书及商标转让 dO1 m  
assignment of property 物业转让;物业转让书 PDA9.b<q0  
assignment right 转让权 E.NfVeq  
assignor 转让人 RxJbQs$Ph  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 [9Rh"H;h  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 JJWP te/  
associate member 附属会员 r`6f  
associated body corporate 相联法人团体 t855|  
associated company 相联公司;联属公司 gsM$VaF(  
associated corporation 相联法团 T$2A2gb `  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y< dBF[  
公认会计师公会〔英国〕 x  zF  
Association of Futures Exchange Brokers 香港期货经纪协会 YB4 ZI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 OQ_< Vxz  
association of underwriters 承保人组织 W? 4:sLC#3  
assumption of control 接管 h'h8Mm  
assurance 担保;保险;转易;转易书 ,z#D[5  
assurance of interest 权益的转易 C}xfo}i  
at 19XX price 按一九XX年价格计算 KP0(w(q  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~b)X:ku  
at a premium 按溢价计算;按升水价格计算 NwYQ6VEA  
at call 通知付款;按通知 M\CzV$\y  
at constant market price 按固定市价计算 FO_}9<s  
at constant price 按固定价格计算 z5iCQ4C<  
at cost 按成本计算 lN5PKsGl  
at current market price 按当时市价计算;按现时市价计算 leNX5 sX  
at current price 按当时价格计算;按现时价格计算 0Q7<;'m  
at factor cost 按要素成本计算;按生产要素成本计算 }[PwA[k'  
at money-of-the-day price 按付款当日价格计算 [3-u7Fx!  
at or better 按指定或较佳价位〔买卖指令〕 .Er+*j;&w  
at par 按面值计算;平价 1/:vFX  
at sight 见票即付 DKMkCPX%  
at the close 按收市盘 P8dMfD*"E  
at the opening 按开市盘 s,[ I_IiPf  
attestation 见证;见证条款 -nC&t~sD  
at-the-money option 平价期权 LA\3 ,Uv  
attorney 受权人;受托代表人 V(ww F  
attornment 新拥有人承认书 l6WEx -d  
attributable profit 可归属利润 DIQ30(MS  
attributable share value 可归属股份价值 iH-,l  
Auckland Stock Exchange 奥克兰证券交易所 2RNee@!JJP  
auction 拍卖 p2b~k[  
auctioneer 拍卖商 <#M1I!R  
audit 审计;核数 Y&=DjKoVh  
Audit Commission 审计署 a9NuYYr,h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <BBzv-?D  
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〕 +0ukLc@  
audit review 帐目审查 .{8[o[w =  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Pz2Q]}(w  
audited account 审计帐目;经审计的帐目 ~gZ1*8 s`  
audited annual account 经审计的周年帐目 [olSgq!3  
audited balance sheet 经审计的资产负债表 CXoiA"P  
auditor 核数师;核数主任;审计师 WQVU 82b*  
auditor's certificate 核数师证明书;审计师证明书 l 7dm@S  
auditor's report 核数师报告;审计师报告 3 I%N4K4  
Aussie bond 澳元债券 DpmAB.  
austerity budget 紧缩预算 ]=-=D9ZS3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @(6i 1Iwu9  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y9#dAI[Gce  
Australian Dollar [AUD] 澳元 1:T"jsWw  
Australian Options Market 澳大利亚期权市场 ET9tn1  
Australian Securities Commission 澳洲证券事务监察委员会 BRu}"29  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H'!OEZ  
Australian Stock Exchange 澳大利亚证券交易所 '*Dp2Y{7  
Austrian Schilling [ATS] 奥地利先令 0#Ug3_dfr  
authentication 认证;鉴证 *(r9c(xa  
authority to purchase 委托购买证;委购书 ERK{smL  
authorization 认可;核准;授权;授权书 z0ufLxq  
authorization by direction 指示授权 Il@K8?H@  
authorization by instruction 指令授权 >ZPu$=[W  
authorization by warrant 令状授权 [Nm?qY  
authorization of unit trust 单位信托的认可 4x+[?fw  
authorized agent 指定代理人 Q/Z>w+zh#  
authorized capital 法定资本 hC<E4+5.,  
authorized clerk 出市员 qrw*?6mSQ  
authorized dealer 认可交易商 6j {ynt  
authorized financial institution 认可财务机构 85|u;Fxf  
authorized fund 认可基金 b}Im>n!  
authorized fund house 获授权的基金公司;认可基金公司 &I'J4gk[  
authorized institution 认可机构 K9&Q@3V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {GCp5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8o,0='U  
authorized insurer 获授权保险人;获认可承保人 h0~<(3zC  
authorized investment 特准投资项目 5W fZd  
authorized person 获授权人 CL5^>. }  
authorized representative 获授权代表 hUvA;E(qD  
authorized share capital 法定股本 ; Gv-$0{P3  
automated quotation system 自动报价系统 g6DIWMoO=h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gk8 v{'0Er  
自动交易系统〔香港期货交易所有限公司〕 7vPG b:y  
automatic adjustment mechanism 自动调整机制 .HY,'oC.  
automatic adjustment system 自动调整系统 yG~Vvpv  
Automatic Clearing House 自动票据交换所 X[<#B5  
automatic exchange rates accumulation system 自动化汇率累集系统 J#@+1 Nt  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e&ZTRgYdi  
automatic teller machine [ATM] 自动柜员机 a[zVC)N0  
autopay 自动转帐 525^/d6v  
available assets 可用资产 N|)e {|k  
available fiscal reserve 现存财政储备 N&k\X]U  
available profit 可用利润 o\it]B  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #H Jlm1d  
average 平均;平均数;海损 Z&H_+u3j  
average basic salary 平均基本薪金 }8"i~>>a  
average consumer expenditure 平均消费开支;一般消费开支 17l?li  
average cost 平均成本 P>~Usuf4  
average cost of land production 增辟土地平均成本 @Bkg<  
average daily turnover 平均每日成交额 Xs$a^zZ  
average daily wage rate 平均每日工资率 G1zP^ogk  
average expenditure pattern 平均开支模式 e9:pS WA-n  
average growth rate 平均增长率 Q8l vwip  
average net fixed assets 固定资产平均净值 gxI/MD~!>  
average of relatives 相对价格平均数 c(8>oeKyD  
average price 平均价格 k:j?8o3  
average propensity to consume 平均消费倾向;一般消费倾向 `]19}GK~xo  
average propensity to save 平均储蓄倾向;一般储蓄倾向 M!gu`@@}F  
average rate 平均率 CUC]-]8  
average revenue 平均收入;平均收益 #] Do_Z  
average stock 平均库存;平均存货 ;cL+= !  
average yearly rent 平均年租 nHXPEbq-g  
avoidance of double taxation 避免双重课税 /: \27n  
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 z8D,[`  
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