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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: Mzbbr57n  
A share A股;甲类股份 Xyf7sHQ  
abatement of tax 减税;减扣免税额 W,g0n=2V  
ABN AMRO Bank N.V. 荷兰银行 t!u{sr{j=  
above-the-line expenditure 线上项目支出;经常预算支出 UImd* ;2TE  
above-the-line receipt 线上项目收入;经常预算收入 |.qK69  
ABSA Asia Limited 南非联合亚洲有限公司 Gp PlO]  
absolute change 绝对数值变更 <f')]  
absolute expenditure 实际开支 y{`aM(&  
absolute guideline figure 绝对准则数字 o|FY-+  
absolute interest 绝对权益 J4xJGO  
absolute order of discharge 绝对破产解除令 DM73 Nn^5  
absolute profit margin 绝对利润幅度 MmvMuX]#)  
absolute value 实值;绝对值 e@GR[0~  
absolutely vested interest 绝对既得权益 qXb{A*J  
absorbed cost 已吸收成本;已分摊成本 )]^xy&:|  
absorption 吸收;分摊;合并 C8J3^ ?7E  
absorption rate 吸收率;摊配率;分摊率 M[Kk43;QY!  
ACB Finance Limited 亚洲商业财务有限公司 jW?siQO^  
acceptable form of reciprocity 合理的互惠条件 VgoN=S  
acceptable rate 适当利率;适当汇率 6z(eW]p  
acceptance agreement 承兑协议 l5}b.B^w  
acceptance for honour 参加承兑 M< T[%)v  
acceptor 承兑人;接受人;受票人 i;yr=S,a0/  
acceptor for honour 参加承兑人 |PI]v`[  
accident insurance 意外保险 $_5@ NOZ,M  
Accident Insurance Association of Hong Kong 香港意外保险公会 oI!L2  
accident insurance scheme 意外保险计划 `2j \(N,  
accident year basis 意外年度基准 E@f2hW2  
accommodation 通融;贷款 #]BpTpRAe<  
accommodation bill 通融票据;空头票据 w^.^XK4v.  
accommodation party 汇票代发人 bay7%[BLB  
account balance 帐户余额;帐户结余 f a9n6uT  
account book 帐簿 +Yuy%VT  
account collected in advance 预收款项 upJ|`,G{  
account current book 往来帐簿 `D#3  
account of after-acquired property 事后取得的财产报告 RZV8{  
account of defaulter 拖欠帐目 r%QnV0L^  
account payable 应付帐款 SiM1Go}#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F$;vPAxbK"  
account receivable 应收帐款 |&>!"27;w  
account receivable report 应收帐款报表 e-taBrl;  
account statement 结单;帐单;会计财务报表 @\!9dK-W  
account title 帐户名称;会计科目 X1P_IB  
accountant's report 会计师报告 E8:4Z$|c  
Accountant's Report Rules 会计师报告规则 %?4 G^f  
accounting and auditing procedure 会计与审计程序;会计与核数程序 r RfPq  
Accounting Arrangements 《会计安排》 NWGSUUa  
accounting basis 会计基础 49BLJ|:P?  
accounting by Official Receiver 破产管理署署长呈交的帐目 JE`mB}8s/  
Accounting Circular 《会计通告》 CkJU5D  
accounting class 会计类别 .Fz5K&E=  
accounting date 记帐日期;会计结算日期 m^8KHa  
accounting for money 款项核算 Xgy)Z:R  
Accounting Officer 会计主任 Mohy;#8Wk  
accounting period 会计报告期;会计期 m-~eCFc  
accounting policy 会计政策;会计方针 ic"n*SZa  
accounting practice 会计惯例 6iozb~!Rr  
accounting principle 会计准则 f> u{e~Q,  
accounting record 会计记录 I& `>6=)  
accounting report 会计报告 }x[d]fcC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *L%i-Wg"  
Accounting Society of China 中国会计学会 is3nLm(  
accounting statement 会计报表 Wgh4DhAW  
accounting system 会计制度;会计系统 j'?^<4i  
accounting transaction 会计事项;帐务交易 bi fi02  
accounting treatment 会计处理 U2tsHm.O  
accounting year 会计年度 x bG'![OX  
accretion 增值;添加 +Oae3VFf;  
accrual 应计项目;应累算数目 yrDWIU(8;6  
accrual basis 应计制;权责发生制 $ljgFmR_  
accrual basis accounting 应计制会计;权责发生制会计 4b"%171  
accrue 应累算;应计 i w,F)O  
accrued benefit 应累算利益 =,aWO7Pz  
accrued charges 应计费用 "4{_amgm&<  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^UF]%qqOn  
accrued expenses 应累算费用 ! ~' \Ey  
accrued interest payable 应付利息;应计未付利息 iwHy!Vi-5  
accrued interest receivable 应收利息;应计未收利息 OFJ T  
accrued right 累算权益 8e'0AI_>  
accruing profit 应累算的利润 A2` QlhZ  
accumulated fiscal reserve 累积财政储备 q4k)E  
accumulated profit 累积利润;滚存溢利 b}G4eXkuj  
accumulated reserve 累积储备 ez2 gy"  
accumulation of surplus income 累积收益盈余 `0r=ND5.  
acquired assets 既得资产 cx]O#b6B.  
acquisition 收购;购置;取得 gyW*-:C  
acquisition cost 购置成本 I5"ew=x#  
acquisition expenses 购置费用 +[ _)i9a  
acquisition of 100% interest 收购全部股权 (8!#<$  
acquisition of control 取得控制权 imx/hz!  
acquisition of fixed assets 购置固定资产 $jYwV0  
acquisition of shell “买壳” (% fl  
acquisition price 收购价 7]_lSYwrb  
act of God 天灾 ZCQ7xQD  
acting partner 执事合伙人 x8a?I T.  
active market 买卖活跃的市场;交投畅旺的市场;旺市 n'/w(o$&  
active partner 积极参与的合伙人 v-85` h  
active trading 交投活跃 (D'Z4Y  
actual circulation 实际流通 ~Od4( }/G  
actual cost 实际成本 8gap _qTo  
actual expenditure 实际开支;实际支出 {cF7h)j  
actual income 实际入息;实际收入;实际收益 qYg4H|6  
actual market 现货市场 W{OlJRX8  
actual price 现货价;实际价格 <v?9:}  
actual profit 实际利润 \/jr0):  
actual quotation 实盘;实际价位;实际报价 v+Vpak9|  
actual year basis 按实际年度计算 }b9#.H9  
actuals 实货 8wz4KG3SK  
actuarial investigation 精算调查 '676\2.  
actuarial principle 精算原则 1#AdEd[  
actuarial report 精算师报告 U[zY0B  
Actuarial Society of Hong Kong 香港精算学会 xMsos?5}  
actuarial valuation 精算师估值 Q6y883>9  
actuary 精算师 /Yk2 |L  
ad referendum agreement 暂定协议;有待覆核的协定 ]McLace&  
ad valorem duty 从价税;按值征税 z_#B 4  
ad valorem duty system 从价税制 EXDtVa Ot  
ad valorem fee 从价费 A>6 b 6  
ad valorem tariff 从价关税 K!?T7/@  
additional allowance 额外免税额 a1p:~;f}[  
additional amount for unexpired risk 未过期风险的额外款额 _=Y]ZX`j  
additional assessable profit 补加应评税利润 ,P^pDrc  
additional assessment 补加评税 U,C L*qTF  
additional commitment 额外承担 ?)#dP8n  
additional commitment vote 额外承担拨款 8<$6ufvOv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n4%|F'ma  
additional dependent parent allowance 供养父母额外免税额 >n@?F[Y  
additional provision 额外拨款 \5^#5_<  
additional stamp duty 附加印花税 %T*lcg  
additional tax 补加税罚款;补加税款 R@``MC0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )5lo^Qb  
adjudged bankrupt 被裁定破产 g$~3@zD  
adjudicated bankrupt 裁定破产人 b .k J&c  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8uoFV=bj\  
adjudication of bankruptcy 裁定破产;宣告破产 oC>QJ(o,8  
adjudication of insolvency 裁定无力偿还债务 YzU(U_g$  
adjusted actual 经调整的实数;调整后的实数 8NJ(l  
adjusted current assets 经调整的流动资产;调整后的流动资产 > _U)=q  
adjusted figure 经调整的数字;调整后的数额 E%\iNU!  
adjusted liabilities 经调整的负债;调整后的负债 .+7GecYz  
adjusted loss 经调整的亏损;调整后的亏损 [~ bfM6Jw  
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 4NL Tt K  
adjusted profit 经调整的利润;调整后的利润 'v4#mf  
adjusted surplus 经调整的盈余额;调整后的盈余额 SsDz>PP  
adjusted value 经调整的价值;调整后的价值 p_Fc:%j>  
adjustment 调整;修订;理算〔保险〕 [7?K9r\#  
adjustment centre 调剂中心 )W'l^R4W  
adjustment lag 调整过程的时间差距;调整时差 .-+_>br~  
adjustment mechanism 调整机制 ?eT^gWX  
adjustment of loss 亏损调整 bD<[OerG  
adjustment process 调整过程;调整程序 ^_JD 7-g  
adjustment range 调整幅度 9|dgmEd  
administered exchange rate 受管制汇率 U9IP`)z_5t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {*H&NI  
administration expenses 行政费用 `pF|bZ?v  
administration fee 手续费;行政费 ~#iRh6 ^98  
administration in bankruptcy 破产管理 D%umL/[]  
administration order 遗产管理令 6\)61o_1|  
administrator 管理人;遗产管理人 s;q]:+#7g  
administrator of the estate 遗产管理人 s bd;Kn  
admission of debt 债项承认书 ,#&lNQ'I  
admission of proof 接纳债权证明 ,FX;-nP%  
advance 放贷款项;垫付款项;预支款项;预付款项 1?"vKm  
advance account 暂支帐目;预付款帐户 DW@PPvfs  
advance compensation 预付补偿金 Lm\N`  
advance from shareholder 股东垫款 F"j0;}+N  
advance pending reimbursement 预支以待日后付还 l2>G +t(,  
advanced economy 先进经济体系 ?yzhk7j7  
advancement 预付;预付财产 XJsHy_6  
advances warrant 垫款令 8qn1? Lb  
advancing 贷出 QJp _>K  
adverse balance 逆差 ~fB: >ceD  
adverse exchange 逆汇 }% JLwN  
advertisement addressed to shareholders 在报章刊登的致股东通告 CJk$o K{Q  
advice for collection 托收通知书 zcD&xoL\H  
advice of drawing 提款通知书;汇票通知书 ]y@8mb&  
advice of payment 付款通知 Ixg.^>62  
Advisory Committee [Securities and Futures Commission] 9_[TYzpB!  
谘询委员会〔证券及期货事务监察委员会〕 r]?ZXe$;  
Advisory Committee on Diversification 经济多元化谘询委员会 Gvv~P3Dm  
affidavit 誓章;遗产申报誓章 -W wFUm  
affidavit of no receipt 述明无收款的誓章 0 V*Di2  
affiliate 联号;联营公司;附属公司 ?8. $A2(Xw  
affiliated company 附属公司;联号;联营公司 vmL% %7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 33|>u+  
affordability 负担能力 q5?g/-_0[  
African Development Bank [AfDB] 非洲开发银行 *}Zd QJL  
after-acquired property 事后取得的财产 %TxFdF{A  
after-hours dealing 市后交易 -0PT(gx  
after-tax profit 税后盈利;税后利润;税后溢利 `GS!$9j  
agency agreement 代理协议 :L&Bbw(  
agency expenses 代理机构的开支 UA/Q3)  
agency fee 代理费 rOw""mE  
Agency Law 《代理法》 DCM ,|FE  
agent 代理人;承销人 ;rJR+wpNa  
agent of company 公司代理人 8AT;9wZqt  
agent's fee 代理人费;经纪费 64>E|w  
aggregate 总计;总数;总体数字 ln)_Jf1r  
aggregate amount 总款额;总额 Z; Xg5  
aggregate assets and liabilities 总体资产与负债 1Vt7[L*  
aggregate at constant price 按固定价格计算的总体数字 H1rge<  
aggregate demand 总需求 }9t$Cs%  
aggregate gross position 总持仓量 br+{23&1R#  
aggregate limit 总限额 EcrM`E#kaZ  
aggregate of salaries tax 合计薪俸税 ,x!P|\w.G{  
aggregate performance 总体表现;总体业绩 *:bNK5I.t  
aggregate supply 总体供应 Ev%4}GwO4  
aggregate surplus 总盈余 LGKkT?fcSC  
aggregate total 整体总额 k'}}eu/ q  
aggregate value 总值;合计价值 G`PSb<h\oc  
aggregated basis 合计基准 id@!kSR  
aggregated net chargeable income 合计应课税入息实额 2]C`S,)  
aggregation 合并计算;合计;总和 JLm0[1Lzd  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~PP*k QZlJ  
aggregation of property 财产的总和 g<{/mxv/  
agio 差价;贴水 lZZ4 O(  
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》 BbUZ,X*Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :.f =>s]  
《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》 :XcU@m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o!^':mll  
《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》 23@e?A=C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N,V %/O{Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L)&?$V  
agreement for a settlement 授产协议 Kf2*|ZHj  
agreement for assignment 转让协议 <Rob.x3  
agreement for sale 售卖协议;买卖协议 YUJlQ2e(  
agreement for sale and purchase 买卖协议 p}_bu@;.Z  
agreement for the payment of interest 支付利息协议 1u7 5  
agreement for the repayment of money 还款协议 "12.Bi.O"[  
agreement of reinsurance 再保险协议 )Xg,;^  
Agricultural Bank of China 中国农业银行 ;({&C34a  
air passenger departure tax 飞机乘客离境税 #qT97NQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ox.&tW%@  
airport tax 机场税 sh[Yu  
alcohol duty 酒精税 z"bgtlfb8  
alienation 让与;让渡;转让 ~{iBm"4  
alimony 生活费;赡养费 &10vdAnBRC  
All Ordinaries Index [AOI] 所有普通股指数 1U.se` L  
all risks 全险;综合险 o{pQDI {R  
All Sales Record for Stock Market 《股票市场成交报告》 )(TaVHJR  
Allied Capital Resources Limited 新联财务有限公司 JVf8KHDj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k-xh-&  
allocation letter 拨款信件 [5,aBf) X  
allocation of fund 分配款项;预留款项 5_ -YF~  
allocation of profit 利润分配;溢利分配 zM"OateA  
allocation warrant 拨款令 R<{bb'  
allotment 分配;配股 G<OC99;8  
allotment notice 股份配售通知;配股通知 Gp'rN}i^  
allotment of shares 股份分配 ;X-~C.7k  
allowable 可获宽免;免税的 [?iA`#^d  
allowable business loss 可扣除的营业亏损 HGfV2FtTz  
allowable expenses 可扣税的支出 >'wl)j$  
allowance 免税额;津贴;备抵;准备金 8hba3L_Z  
allowance for debts 债项的免税额 .pNWpWL.  
allowance for depreciation by wear and tear 耗损折旧免税额 ^qs=fF  
allowance for funeral expenses 殡殓费的免税额 <KqZ.7XfB  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _Sy-&}c+ +  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z0g3> iItM  
allowance to debtor 给债务人的津贴 7S LJLn3d  
alteration of capital 资本更改 vt<r_&+ pJ  
alternate trustee 候补受托人 Re-~C[zwT  
amalgamation 合并 *Uie{^p?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3Ba>a(E  
ambit of charges 征税范围;收费范围 d a we!w!  
amended valuation 经修订的估值 Kl GPu GL  
American Commodities Exchange 美国商品交易所 ,$EM3   
American Express Bank Limited 美国运通银行 wx n D3  
American Stock Exchange 美国证券交易所 (f^WC,  
amortization 摊销 asb-syqU  
amount due from banks 存放银行同业的款项 Ke '?  
amount due from banks abroad 存放海外银行同业的款项 }GJIM|7^  
amount due from holding companies 控股公司欠款 _R<eWp  
amount due from local banks 存放本港银行同业的款项 l-xKfp`  
amount due to banks 银行同业的存款 J * $u  
amount due to banks abroad 海外银行同业的存款 fu'iG7U M  
amount due to holding companies 控股公司存款 W&ya_iP~C  
amount due to local banks 本港银行同业的存款 EGL1[7It`  
amount due to outport banks 外埠银行同业的存款 ]\w0u7}  
amount for note issue 发行纸币的款额 ^ }Rqe  
amount of bond 担保契据的款额 }Iz'#I Xx  
amount of consideration 代价款额 exrsYo!%  
amount of contribution 供款数额 w~+5FSdH  
amount of indebtedness 负债款额 /KjRB_5~q}  
amount of principal of the loan 贷款本金额 -jnx0{/  
amount of rates chargeable 应征差饷数额 *#-X0}'s  
amount of share capital 股本额 u[9i>7}9  
amount of sums assured 承保款额 EKoAIC*?p  
amount of variation 变动幅度 Nl3 x BM%  
amount of vote 拨款数额 ] C_g: |q  
amount payable 应付款额 { 2G9>'  
amount receivable 应收款额 7;RhA5M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $Nvt:X_  
analysis 分析 90L,.  
ancillary risk 附属风险 H$TYp  
annual account 周年帐目;周年帐目报表;年度决算;年结 H7n5k,  
annual accounting date 年结日期 {E1g+><  
annual allowance 每年免税额;年积金;年度津贴;年津 ..6 : _{wg  
annual balance 年度余额 sc'QNhrW  
annual disposable income 每年可动用收入 }VxbO8\b(  
annual estimates 周年预算 |#8u:rguy  
annual fee 年费 8"/5Lh(  
annual general meeting 周年大会 R+k-mbvnt  
annual growth rate 年增率;每年增长率 BoZ])Y6=  
annual long-term supplement 长期个案每年补助金 DqyJ]}|  
annual pensionable emolument 可供计算退休金的年薪 l G12Su/  
annual report 年报 ]Aap4+s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h1@|UxaE#  
annual return 周年报表;周年申报表;每年报税表格 =xcA4"k  
Annual Return Rules 《周年报表规则》 P.Pw .[:3  
annual review of consumer prices 每年消费物价回顾 l0AgW_T  
annual roll-forward basis 逐年延展方式 zJJ KLr;  
annual salary 年薪 |P7c {  
annual statement 年度报表;年度决算表 ?#?[6t  
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 6, \i0y5n  
annuitant 年金受益人 wEL$QOu$  
annuity 年金 834(kw+#9  
annuity contract 年金合约 Q<W9<&VZe  
annuity on human life 人寿年金 )w];eF0c  
antecedent debt 先前的债项 d2lOx|jt  
ante-dated cheque 倒填日期支票 b:3n)-V{u  
anticipated expenditure 预期开支 'WK}T)o  
anticipated net profit 预期纯利 "]J4BZD  
anticipated revenue 预期收入 OrP-+eg  
anti-inflation measure 反通货膨胀措施 ofbNg_K>  
anti-inflationary stance 反通货膨胀立场 \hN\px  
apparent deficit 表面赤字 U">J$M@  
apparent financial solvency 表面偿债能力 Li~(kw3  
apparent partner 表面合伙人 %^s;{aN*!  
application for personal assessment 个人入息课税申请书 9t@^P^}=\m  
application of fund 资金应用 #~?Q?"  
application to release as liquidator and to destruct the books of accounts and documents {wMw$Fvf  
申请免除清盘人职务及毁灭帐簿与文件 AY4ZU CqI  
appointed actuary 委任精算师 KtzoL#CT  
appointed auditor 委任核数师;委任审计师 T P'  
appointed trustee 委任的受托人 V\^rs41$;  
appointer 委任人 02E-|p;  
apportioned pro rata 按比例分摊 xcdy/J&  
apportionment 分配;分摊 bK;I:JK3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 la#f,C3_  
apportionment formula 分摊方程式 cmgI,n-o?  
apportionment of estate duty 遗产税的分摊 *O-1zIlp  
appraisal 估价;评估 ?95^&4Oh0  
appreciable growth 可观增长 UMR0S5`}  
appreciable impact 显着影响 Ug>yTc_(7  
appreciable increase 可观增长 L6`(YX.:  
appreciation 增值;升值 =H6"\`W  
appreciation against other currencies 相对其他货币升值 xLX<. z!r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4 zuM?Dp  
appreciation tax 增值税 x*td nor&  
appropriation 拨款;拨用;拨付 ] -"~?  
appropriation account 拨款帐目 H_)\:gTG  
Appropriation Bill 拨款法案 RM\it"g  
appropriation-in-aid system 补助拨款办法 @ hH;d\W#  
approved assets 核准资产 %T@3-V_  
approved basket stock 认可一篮子证券 USfpCRj9  
approved budget 核准预算 ceBu i8a |  
approved charitable donation 认可慈善捐款 (t'hWS  
approved charitable institution 认可慈善机构 0<*R 0  
approved currency 核准货币;认可货币 Z$!>hiz2  
approved estimates 核准预算 1gk{|keh  
approved estimates of expenditure 核准开支预算 =H&{*Ja  
approved overseas insurer 核准海外保险人 i5wXT  
approved overseas trust company 核准海外信托公司 am.}2 QZU  
approved pooled investment fund 核准汇集投资基金 x95[*[  
approved provident fund scheme 认可公积金计划 rX*4$d0  
approved provision 核准拨款 @wO"?w(  
approved redeemable share 核准可赎回股份 SA_5..  
approved regional stock 认可地区性证券 L rV`P)$T  
approved retirement scheme 认可退休金计划 <#AS[Q[N  
approved subordinated loan 核准附属贷款 l H:Y8j  
arbitrage 套戥;套汇;套利 ; (I(TG  
arbitrageur 套戥者;套汇者 !G E-5\*  
arbitrary amount 临时款项 c{4C4'GD  
arrangement 措施;安排;协定 U-/-aNJ]U  
arrears 欠款 2u 8z>/G  
arrears of pay 欠付薪酬 fw aq  
arrears of revenue 逾期未收税款;逾期未收的帐项 y ,][  
articles of association 组织章程;组织细则;组织章程细则 mU.(aL HW  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 # \9sCnb  
ascertainment of profit 确定利润 F<SMU4]YdG  
"Asia Clear" “亚洲结算系统” 1L722I @  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5dc24GB>_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y<r7_ysi  
Asian Development Fund [ADF] 亚洲发展基金 $1<V'b[E  
Asian dollar bond 亚洲美元债券 2{ ^k*Cfd  
Asian dollar market 亚洲美元市场 q]Y [W1  
Asian dollar rate 亚洲美元利率 gP=(2EVE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Pd-0u> k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 BR\3ij  
asked price 沽盘;喊价;索价;卖方报价 Lc,`  
assessable income 应评税入息 ioxs x>e<  
assessable loss 应评税亏损 3LXS}~&  
assessable profit 应评税利润 ~=HrD?-99p  
assessable value 应评税值 9pAklD4  
assessed profit 估定利润 t\LAotTF/  
assessed value 经评估价值 xb/L AlJ  
assessment 评税;评定;估价;评税单 !ceT>i90h  
assessment number 评税编号;估价编号 !Ld0c4  
assessment of additional tax 补加税评税 Fw ,'a  
assessment of performance 业绩评估;实绩评价  c(Liwuj  
Assessor 评税主任 lGHU{7j\  
asset price bubbles 资产价格泡沫 yVA<-PlS<  
asset-backed securities 具资产保证的证券 `I*W}5  
assets accretion 资产增值 i}SJ   
assets and liabilities 资产与负债 !YD~o/t@|  
assets betterment statement 资产递增表;资产改进表 i,HafY  
assets lending 实物放款;有抵押贷款 7/*Q?ic  
assets of the company passing on the death 死者去世时转移的公司资产 p H&Tb4  
assets pledged as security for liabilities 用作负债抵押的资产 CBaU$`5  
assets portfolio 资产投资组合 bvHF;Qywg  
assets price 资产价格 W 2/`O?  
assets quality 资产质素 3I0=^ >A  
assets realization 资产变现 . ] =$((  
assets refinancing arrangement 资产再集资安排 E.*TJ  
assets securitization 资产证券化 Ay?;0w0  
assets situated outside Hong Kong 在香港以外地方的资产 JkT , i_  
assets stripping 削减资产;拆卖资产 _@U?;73"5  
assets value 资产值 GilaON*pK.  
assignee 承让人 :N!Fe7H,  
assignment 转让;转让书;转让契 *n9t~t6GHg  
assignment of interest 权益转让 i4 BCm/h  
assignment of letters patent and trade mark 专利证书及商标转让 a/ d'(]  
assignment of property 物业转让;物业转让书 N}`.N  
assignment right 转让权 3GMRH;/w  
assignor 转让人 aXi5~,Ks_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O'tVZ!C#J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;3ZHm*xJx  
associate member 附属会员 5?-cP?|.9  
associated body corporate 相联法人团体 Z}#, E ;  
associated company 相联公司;联属公司 &Xr@nt0H  
associated corporation 相联法团 #H]cb#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] EW;R^?Z  
公认会计师公会〔英国〕 3;fuz Kk@b  
Association of Futures Exchange Brokers 香港期货经纪协会 _`6fGu& W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O{b.-<  
association of underwriters 承保人组织 *#ccz  
assumption of control 接管  ByP  
assurance 担保;保险;转易;转易书 "Mt4~vy  
assurance of interest 权益的转易 SplEY!.k  
at 19XX price 按一九XX年价格计算 8m? 9?OV5  
at a discount 按赔价计算;按贴水价格计算;打折扣 5sbMp;ZM  
at a premium 按溢价计算;按升水价格计算 py9zDWk~  
at call 通知付款;按通知 kpc3l[.A  
at constant market price 按固定市价计算 (Uo:WyVj|F  
at constant price 按固定价格计算 H(qDQqJHYy  
at cost 按成本计算 foh>8/AL/  
at current market price 按当时市价计算;按现时市价计算 G2#={g{  
at current price 按当时价格计算;按现时价格计算 1pe eecE  
at factor cost 按要素成本计算;按生产要素成本计算 R"Ol'y{  
at money-of-the-day price 按付款当日价格计算 +eiM6* /0  
at or better 按指定或较佳价位〔买卖指令〕 CiE  
at par 按面值计算;平价 5DgfrX  
at sight 见票即付 q}-q[p? 5  
at the close 按收市盘 2-G he3  
at the opening 按开市盘 #$h~QBg  
attestation 见证;见证条款 VCOz?Y*  
at-the-money option 平价期权 7^Y"K  
attorney 受权人;受托代表人 z+ybtS>pZ  
attornment 新拥有人承认书 5LVhq[}mP  
attributable profit 可归属利润 9 *>@s  
attributable share value 可归属股份价值 unE h  
Auckland Stock Exchange 奥克兰证券交易所 Y02 cX@K6  
auction 拍卖 5<o8prt B  
auctioneer 拍卖商 bn`1JI@S4  
audit 审计;核数 Uj!3H]d  
Audit Commission 审计署 oqzx}?0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4k9O6  
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〕 anwMG0  
audit review 帐目审查 {J`Zl1_q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V!!E)I  
audited account 审计帐目;经审计的帐目 R"Q=U}?$  
audited annual account 经审计的周年帐目 #R_IF&7  
audited balance sheet 经审计的资产负债表 Ap}^6_YXd  
auditor 核数师;核数主任;审计师 O*MC"%T  
auditor's certificate 核数师证明书;审计师证明书 gXtyl]K:  
auditor's report 核数师报告;审计师报告 Rs@2Pe$3  
Aussie bond 澳元债券 dZnAdlJ  
austerity budget 紧缩预算 I[|5 DQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  .PyPU]w  
Australia All Ordinaries Index 澳洲所有普通股票指数 HX1RA 5O  
Australian Dollar [AUD] 澳元 sjBP#_lW  
Australian Options Market 澳大利亚期权市场 }Dk*Hs^E  
Australian Securities Commission 澳洲证券事务监察委员会 Ns.b8Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ia.95H;  
Australian Stock Exchange 澳大利亚证券交易所 6?-vj2,  
Austrian Schilling [ATS] 奥地利先令 #K A,=J  
authentication 认证;鉴证 H38ODWO3  
authority to purchase 委托购买证;委购书 y8T%g(  
authorization 认可;核准;授权;授权书 ]MjQr0&M  
authorization by direction 指示授权 ?C#=Q6  
authorization by instruction 指令授权 r5ONAa3.  
authorization by warrant 令状授权 B%HG7  
authorization of unit trust 单位信托的认可 zyNg?_SM  
authorized agent 指定代理人 xL,;(F\^  
authorized capital 法定资本 #R&D gt  
authorized clerk 出市员 96fzSZS,  
authorized dealer 认可交易商 STMc@MeZU_  
authorized financial institution 认可财务机构 Gv,_;?7lD  
authorized fund 认可基金 {Lj]++`fB]  
authorized fund house 获授权的基金公司;认可基金公司 (<f`}, QxD  
authorized institution 认可机构 qsnZ?hXPp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h+o-h4X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T/NeoU3 p  
authorized insurer 获授权保险人;获认可承保人 KCR6@{@  
authorized investment 特准投资项目 (8C ,"Dc[0  
authorized person 获授权人 1`1U'ibhe  
authorized representative 获授权代表 c]]OV7;)>  
authorized share capital 法定股本 6 /8?:  
automated quotation system 自动报价系统 t!MGSB~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BLzl XhHn  
自动交易系统〔香港期货交易所有限公司〕 . IBy'  
automatic adjustment mechanism 自动调整机制 69)- )en  
automatic adjustment system 自动调整系统 d_CY=DHF%`  
Automatic Clearing House 自动票据交换所 ~(4;P%L:  
automatic exchange rates accumulation system 自动化汇率累集系统 _hgu:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 , VT&  
automatic teller machine [ATM] 自动柜员机 }?zy*yL  
autopay 自动转帐 ^J,Zl`N  
available assets 可用资产 E"p;  
available fiscal reserve 现存财政储备 RY=B>398:  
available profit 可用利润 gkDyWZG B  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Vf S&V*un  
average 平均;平均数;海损  Dh=?Hzw  
average basic salary 平均基本薪金 Zo}O,;(F5  
average consumer expenditure 平均消费开支;一般消费开支 29R_?HBH  
average cost 平均成本 <-xI!o"}  
average cost of land production 增辟土地平均成本 C*A!`Q?1Y  
average daily turnover 平均每日成交额 09jU 0x  
average daily wage rate 平均每日工资率 x9UF  
average expenditure pattern 平均开支模式 fi*@m,-  
average growth rate 平均增长率 .t\#>Fe  
average net fixed assets 固定资产平均净值 jqULg iC  
average of relatives 相对价格平均数 tz #Fy?pe  
average price 平均价格 K&2{k+ w  
average propensity to consume 平均消费倾向;一般消费倾向 #*QnO\.  
average propensity to save 平均储蓄倾向;一般储蓄倾向 p^u;]~J O  
average rate 平均率 $)w9EGZ  
average revenue 平均收入;平均收益 G:'hT=8  
average stock 平均库存;平均存货 hV,)u3  
average yearly rent 平均年租 "<f"r#   
avoidance of double taxation 避免双重课税 i7hWBd4wK  
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 l42 3+vo  
{G _ :#cep  
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