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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: VI}.MnCa  
A share A股;甲类股份 cZ!%#A z  
abatement of tax 减税;减扣免税额 % |6t\[gn  
ABN AMRO Bank N.V. 荷兰银行 cWd\Ki  
above-the-line expenditure 线上项目支出;经常预算支出 PWwz<AI+  
above-the-line receipt 线上项目收入;经常预算收入 ]w3-No  
ABSA Asia Limited 南非联合亚洲有限公司 !zhg3B# p  
absolute change 绝对数值变更 DP(JsZ}  
absolute expenditure 实际开支 !L+4YA  
absolute guideline figure 绝对准则数字 #hA]r.  
absolute interest 绝对权益 AE_7sM  
absolute order of discharge 绝对破产解除令 h\jV@g$  
absolute profit margin 绝对利润幅度 wTpjM@F?J|  
absolute value 实值;绝对值 * 5H  
absolutely vested interest 绝对既得权益 /``4!jU  
absorbed cost 已吸收成本;已分摊成本 [>B`"nyNQ  
absorption 吸收;分摊;合并 nK@RFU6  
absorption rate 吸收率;摊配率;分摊率 / _N*6a~  
ACB Finance Limited 亚洲商业财务有限公司 )9^0Qk' ]  
acceptable form of reciprocity 合理的互惠条件 0I8w'/s_g9  
acceptable rate 适当利率;适当汇率 pwiXA{  
acceptance agreement 承兑协议 EXdx$I=X  
acceptance for honour 参加承兑 rRTAWAs%T  
acceptor 承兑人;接受人;受票人 J?yNZK$WqN  
acceptor for honour 参加承兑人 [<HU ~PP  
accident insurance 意外保险 4`x.d  
Accident Insurance Association of Hong Kong 香港意外保险公会 'Xl_,; W]  
accident insurance scheme 意外保险计划 _1s\ztDpw  
accident year basis 意外年度基准 /EN3>25"#  
accommodation 通融;贷款 *1}UK9X;  
accommodation bill 通融票据;空头票据 Rmq8lU  
accommodation party 汇票代发人 q`l&G%  
account balance 帐户余额;帐户结余 $R\D[`y|  
account book 帐簿 qdlz#-B  
account collected in advance 预收款项 .,)C^hs@  
account current book 往来帐簿 .pP{;:Avpn  
account of after-acquired property 事后取得的财产报告 mSw$? >  
account of defaulter 拖欠帐目 AgOw{bJ%  
account payable 应付帐款 Fq]ht*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m+f?+c6  
account receivable 应收帐款 M![aty@  
account receivable report 应收帐款报表 (QO8_  
account statement 结单;帐单;会计财务报表 X3z$f(lF%)  
account title 帐户名称;会计科目 =F(fum;zH  
accountant's report 会计师报告 qjK'sge/  
Accountant's Report Rules 会计师报告规则 tD G[}j  
accounting and auditing procedure 会计与审计程序;会计与核数程序  H %Cb  
Accounting Arrangements 《会计安排》 4CzT<cp  
accounting basis 会计基础 E3pnu.;U:_  
accounting by Official Receiver 破产管理署署长呈交的帐目 mfYY?]A*+  
Accounting Circular 《会计通告》 )1PZ#  
accounting class 会计类别 .RI{\i`  
accounting date 记帐日期;会计结算日期 j k%MP6  
accounting for money 款项核算 /rKdxsI*  
Accounting Officer 会计主任 2wHvHH!  
accounting period 会计报告期;会计期 9WXJz;  
accounting policy 会计政策;会计方针 i.eu$~F  
accounting practice 会计惯例 SDdefB  
accounting principle 会计准则 *rY@(|  
accounting record 会计记录 E]^wsS>=  
accounting report 会计报告 cULASS`,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6`KAl rH  
Accounting Society of China 中国会计学会 [D]9M"L,vQ  
accounting statement 会计报表 HFJna2B`  
accounting system 会计制度;会计系统 ^)r^k8y'  
accounting transaction 会计事项;帐务交易 On[:]#  
accounting treatment 会计处理 ~Rs_ep'+Q2  
accounting year 会计年度 "pb$[*_@$  
accretion 增值;添加 YbMeSU/sX  
accrual 应计项目;应累算数目 eR'Df" +  
accrual basis 应计制;权责发生制 nUAoPE  
accrual basis accounting 应计制会计;权责发生制会计 $=7'Cm ?  
accrue 应累算;应计 %i7bkdcwk  
accrued benefit 应累算利益 J! ;g.q  
accrued charges 应计费用 d)'am 3Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 F %OA  
accrued expenses 应累算费用 D1&%N{  
accrued interest payable 应付利息;应计未付利息 =j%B`cJ66_  
accrued interest receivable 应收利息;应计未收利息 9<0p1WO  
accrued right 累算权益 .hYrE5\-  
accruing profit 应累算的利润 B{\cV-X$0  
accumulated fiscal reserve 累积财政储备 0JQ0lzk1  
accumulated profit 累积利润;滚存溢利 K#j<G]I( @  
accumulated reserve 累积储备 2v ^bd^]u:  
accumulation of surplus income 累积收益盈余 EhEUkZE3 )  
acquired assets 既得资产 ?\GILB,  
acquisition 收购;购置;取得 hJqLH ?Ri  
acquisition cost 购置成本 hXsd12  
acquisition expenses 购置费用 |N9::),<  
acquisition of 100% interest 收购全部股权 `0l)\  
acquisition of control 取得控制权 `rt  
acquisition of fixed assets 购置固定资产 |5uvmK  
acquisition of shell “买壳” ;Z\1PwT  
acquisition price 收购价 K;%P_f/KJP  
act of God 天灾 E7A psi4]  
acting partner 执事合伙人 k7rFbrL Z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 % D]vKv~<  
active partner 积极参与的合伙人 zTDB]z!A  
active trading 交投活跃 ?(9/V7HQ.5  
actual circulation 实际流通 t> D|1E"  
actual cost 实际成本 _j$"fg  
actual expenditure 实际开支;实际支出 9H@I<`qGC  
actual income 实际入息;实际收入;实际收益 R3nCk-Dq  
actual market 现货市场 "<c^`#CWuO  
actual price 现货价;实际价格 W6. )7Y,  
actual profit 实际利润 OH`| c  
actual quotation 实盘;实际价位;实际报价 'z=WJV;Vs  
actual year basis 按实际年度计算 T3HAr9i%)  
actuals 实货 <qG4[W,[  
actuarial investigation 精算调查 T#;W5<"  
actuarial principle 精算原则 #) eI]  
actuarial report 精算师报告 8]@)0q {r  
Actuarial Society of Hong Kong 香港精算学会 k lLhi<*  
actuarial valuation 精算师估值 ` ZO#n  
actuary 精算师 Z(fXN$  
ad referendum agreement 暂定协议;有待覆核的协定 Gp0H[-oF  
ad valorem duty 从价税;按值征税 bRSE"B  
ad valorem duty system 从价税制 <eU1E }BDQ  
ad valorem fee 从价费 \Tf$i(0q  
ad valorem tariff 从价关税 t' )47k\  
additional allowance 额外免税额 9FB[`}  
additional amount for unexpired risk 未过期风险的额外款额  yN9k-IPI  
additional assessable profit 补加应评税利润 iV h^;  
additional assessment 补加评税 "m*.kB)e7  
additional commitment 额外承担 ?hpT"N,hF9  
additional commitment vote 额外承担拨款 \#LkzN8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cL31g_u  
additional dependent parent allowance 供养父母额外免税额 -__RFxG  
additional provision 额外拨款 9`83cL  
additional stamp duty 附加印花税 >FO4]  
additional tax 补加税罚款;补加税款 3\x@G)1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `Gct_6  
adjudged bankrupt 被裁定破产 2K^D%U  
adjudicated bankrupt 裁定破产人 sVk+E'q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 W[pOLc-  
adjudication of bankruptcy 裁定破产;宣告破产 I r8,=  
adjudication of insolvency 裁定无力偿还债务 ]_Cm 5Z7  
adjusted actual 经调整的实数;调整后的实数 Y7W xV>E  
adjusted current assets 经调整的流动资产;调整后的流动资产 'r&az BO  
adjusted figure 经调整的数字;调整后的数额 G,tJ\xMw8  
adjusted liabilities 经调整的负债;调整后的负债 @J`o pR  
adjusted loss 经调整的亏损;调整后的亏损 &h(>jY7b;  
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 do {E39  
adjusted profit 经调整的利润;调整后的利润 #nK38W#  
adjusted surplus 经调整的盈余额;调整后的盈余额 F.zx]][JV  
adjusted value 经调整的价值;调整后的价值 (mO{ W   
adjustment 调整;修订;理算〔保险〕 4o+SSS  
adjustment centre 调剂中心 !+sC'/  
adjustment lag 调整过程的时间差距;调整时差 1u?h4w C  
adjustment mechanism 调整机制 #w%d  
adjustment of loss 亏损调整 )7$1Da|.  
adjustment process 调整过程;调整程序 @DiXe[kI  
adjustment range 调整幅度 J1i{n7f=@  
administered exchange rate 受管制汇率 pbfIO47ZC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 f`r o {p  
administration expenses 行政费用 [I*)H7pt}  
administration fee 手续费;行政费 h |Ofi  
administration in bankruptcy 破产管理 gMN>`Z`fV  
administration order 遗产管理令 4LG[i}u.N  
administrator 管理人;遗产管理人 26SXuFJ@  
administrator of the estate 遗产管理人 j@N z  
admission of debt 债项承认书 CSKOtqKQ)  
admission of proof 接纳债权证明 C`G+b{o  
advance 放贷款项;垫付款项;预支款项;预付款项 fL0dy[Ch@  
advance account 暂支帐目;预付款帐户 9((BOq  
advance compensation 预付补偿金 D-{;;<nIr`  
advance from shareholder 股东垫款 'eyzH[l,(  
advance pending reimbursement 预支以待日后付还 lk.]!K$}  
advanced economy 先进经济体系 %7w=;]ym  
advancement 预付;预付财产 w=NM==cLj  
advances warrant 垫款令 " ^v/Y  
advancing 贷出 u|;?FQ$M  
adverse balance 逆差 VI xGD#m  
adverse exchange 逆汇 [&_7w\m  
advertisement addressed to shareholders 在报章刊登的致股东通告 RIhu9W   
advice for collection 托收通知书 JD`IPQb~E  
advice of drawing 提款通知书;汇票通知书 968<yO]  
advice of payment 付款通知 {6*$yLWK  
Advisory Committee [Securities and Futures Commission] |j 9d.M  
谘询委员会〔证券及期货事务监察委员会〕 <z'Pj7c[  
Advisory Committee on Diversification 经济多元化谘询委员会 sj9j 47y  
affidavit 誓章;遗产申报誓章 FEC`dSTI  
affidavit of no receipt 述明无收款的誓章 % G'{G  
affiliate 联号;联营公司;附属公司 csh@C ckC8  
affiliated company 附属公司;联号;联营公司 /"(`oe<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z3n273W>6  
affordability 负担能力 hgYi ,e  
African Development Bank [AfDB] 非洲开发银行 0V RV. Ml  
after-acquired property 事后取得的财产 a&^HvXO(>(  
after-hours dealing 市后交易 ro&/  
after-tax profit 税后盈利;税后利润;税后溢利 Vy.gr4Cm  
agency agreement 代理协议 EZ,Tc ;f=  
agency expenses 代理机构的开支 /M,C%.-  
agency fee 代理费 yL2sce[  
Agency Law 《代理法》 ;;4>vF#*  
agent 代理人;承销人 '99rXw  
agent of company 公司代理人 O/XG}G.x|  
agent's fee 代理人费;经纪费 CF,-l B  
aggregate 总计;总数;总体数字 9"W3t]  
aggregate amount 总款额;总额 Yvi.l6JL  
aggregate assets and liabilities 总体资产与负债 "[wkjNf%  
aggregate at constant price 按固定价格计算的总体数字 JXx[e  
aggregate demand 总需求 Mb!b0  
aggregate gross position 总持仓量 OLH[F  
aggregate limit 总限额 &i(\g7%U  
aggregate of salaries tax 合计薪俸税 8"'Z0 Ey  
aggregate performance 总体表现;总体业绩 xK*G'3Ge  
aggregate supply 总体供应 D(;jv="/  
aggregate surplus 总盈余 u=6LPwiI  
aggregate total 整体总额 Y)O88C  
aggregate value 总值;合计价值 ugu|?z*dI  
aggregated basis 合计基准 k)3b0T@b  
aggregated net chargeable income 合计应课税入息实额 x?"+Or.h  
aggregation 合并计算;合计;总和 &@v&5EXOw  
aggregation of incomes of husband and wife 夫妇入息合并计算 ut*sx9l  
aggregation of property 财产的总和 g=gM}`X%  
agio 差价;贴水 ]|xfKDu  
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》 AjYvYMA&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  JT,[;  
《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》 ngt?9i;N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #\zC|%2+z  
《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》 }'KHF0   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vE~>9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #+"1">l  
agreement for a settlement 授产协议 |F}6Zv  
agreement for assignment 转让协议 ^g'P H{68  
agreement for sale 售卖协议;买卖协议 K^5f  
agreement for sale and purchase 买卖协议 }R9>1u}6  
agreement for the payment of interest 支付利息协议  * Cj<Vy  
agreement for the repayment of money 还款协议 N,3 )`Vm  
agreement of reinsurance 再保险协议 DqJzsk'd3  
Agricultural Bank of China 中国农业银行 "C]v   
air passenger departure tax 飞机乘客离境税 qo*%S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B*@0l:  
airport tax 机场税 S4Q fx6:~h  
alcohol duty 酒精税 e"d-$$'e  
alienation 让与;让渡;转让 @$7'{*  
alimony 生活费;赡养费 I&J>   
All Ordinaries Index [AOI] 所有普通股指数 #?h-<KQQ  
all risks 全险;综合险 S'_2o?fs  
All Sales Record for Stock Market 《股票市场成交报告》 TpGnSD  
Allied Capital Resources Limited 新联财务有限公司 CJYpgSr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WHy r;m3)  
allocation letter 拨款信件 3j6Am{9  
allocation of fund 分配款项;预留款项 ?mp}_x#=  
allocation of profit 利润分配;溢利分配 :|HCUZ*H(T  
allocation warrant 拨款令 ==Ah& ){4^  
allotment 分配;配股 t" $#KP<  
allotment notice 股份配售通知;配股通知 ysH'X95  
allotment of shares 股份分配 Z#t}yC%^d  
allowable 可获宽免;免税的 o.g)[$M8cF  
allowable business loss 可扣除的营业亏损 LOEiV  
allowable expenses 可扣税的支出 >^~W'etX|  
allowance 免税额;津贴;备抵;准备金 9 gc0Ri[4m  
allowance for debts 债项的免税额 5F78)q u6N  
allowance for depreciation by wear and tear 耗损折旧免税额 Krd0Gc~\|  
allowance for funeral expenses 殡殓费的免税额 wBlo2WY  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0: Nw8J  
allowance for repairs and outgoings 修葺及支出方面的免税额 @@z5v bs'{  
allowance to debtor 给债务人的津贴 j,79G^/YG  
alteration of capital 资本更改 NX&Z=ObHu}  
alternate trustee 候补受托人  6hO]eS  
amalgamation 合并 WB.w3w [f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ce<88dL  
ambit of charges 征税范围;收费范围 s$Vz1B  
amended valuation 经修订的估值 TtWWq5X|  
American Commodities Exchange 美国商品交易所 >sGiDK @  
American Express Bank Limited 美国运通银行 fyF8RTm{  
American Stock Exchange 美国证券交易所 gl~9|$ivj>  
amortization 摊销 SUb:0GUa  
amount due from banks 存放银行同业的款项 ,Ma%"cWVC  
amount due from banks abroad 存放海外银行同业的款项 -KL5sK  
amount due from holding companies 控股公司欠款 -PCF Om"  
amount due from local banks 存放本港银行同业的款项 #G]g  
amount due to banks 银行同业的存款 Oj>;[O"  
amount due to banks abroad 海外银行同业的存款 2dCD.9s9~  
amount due to holding companies 控股公司存款 @M*oq2U;  
amount due to local banks 本港银行同业的存款 f;%=S:3  
amount due to outport banks 外埠银行同业的存款 3z0 %uY[e  
amount for note issue 发行纸币的款额 ?s@=DDB\u  
amount of bond 担保契据的款额 blKF78  
amount of consideration 代价款额 ]64pb;w"$D  
amount of contribution 供款数额 =eQ'^3a  
amount of indebtedness 负债款额 ROJ=ZYof  
amount of principal of the loan 贷款本金额 cKB1o0JsYJ  
amount of rates chargeable 应征差饷数额 @Yw>s9X  
amount of share capital 股本额 WCP2x.gb5  
amount of sums assured 承保款额 qK)T#sh  
amount of variation 变动幅度 g!;a5p6  
amount of vote 拨款数额 f2 ?01PM,Q  
amount payable 应付款额 T2_b5j3i  
amount receivable 应收款额 E/hO0Ox6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y^QG\6q  
analysis 分析 $#-O^0D  
ancillary risk 附属风险 @6Z6@Pq(xQ  
annual account 周年帐目;周年帐目报表;年度决算;年结 avY<~-44B  
annual accounting date 年结日期 .naSK`J,`  
annual allowance 每年免税额;年积金;年度津贴;年津 {XH3zMk[  
annual balance 年度余额 J|u_45<  
annual disposable income 每年可动用收入 1oI2  
annual estimates 周年预算 Z4dl'v)9  
annual fee 年费 98*C/=^TH{  
annual general meeting 周年大会 39bw,lRPV  
annual growth rate 年增率;每年增长率 Ae* 6&R4  
annual long-term supplement 长期个案每年补助金 Eih6?Lpu  
annual pensionable emolument 可供计算退休金的年薪 skF}_  
annual report 年报 q4SEvP}fLx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LaYd7Oyf]  
annual return 周年报表;周年申报表;每年报税表格 p^s:s-"f\  
Annual Return Rules 《周年报表规则》 ZKJhmk  
annual review of consumer prices 每年消费物价回顾 l\37/Z  
annual roll-forward basis 逐年延展方式 MxqIB(5k  
annual salary 年薪 y9~:[jB  
annual statement 年度报表;年度决算表 ~Kt2g\BSok  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9vBW CCf  
annuitant 年金受益人 ,7)z avA  
annuity 年金  V*W H  
annuity contract 年金合约 [$@EQ]tt/  
annuity on human life 人寿年金 _Mi*Fvj  
antecedent debt 先前的债项 i,mZg+;w  
ante-dated cheque 倒填日期支票 'yR\%#s6  
anticipated expenditure 预期开支 qb$M.-\ne  
anticipated net profit 预期纯利 Q>I7.c-M|  
anticipated revenue 预期收入 _q}^#-  
anti-inflation measure 反通货膨胀措施 Q[9W{l+  
anti-inflationary stance 反通货膨胀立场 _~ 3r*j  
apparent deficit 表面赤字 p2hPLq  
apparent financial solvency 表面偿债能力 ^@)*voP#G  
apparent partner 表面合伙人 Yo\%53w/  
application for personal assessment 个人入息课税申请书 }J6 y NoXu  
application of fund 资金应用 $mxl&Qr>Q;  
application to release as liquidator and to destruct the books of accounts and documents X2`n&JE  
申请免除清盘人职务及毁灭帐簿与文件 oK3PA  
appointed actuary 委任精算师 WO*dO9O  
appointed auditor 委任核数师;委任审计师 Ap> H-/C  
appointed trustee 委任的受托人 l6N"{iXU  
appointer 委任人 SP;1XXlL  
apportioned pro rata 按比例分摊 s8;*Wt  
apportionment 分配;分摊 A$rCo~Ek  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :464~tHI[`  
apportionment formula 分摊方程式 1]"S?  
apportionment of estate duty 遗产税的分摊 -PaR&0Tt  
appraisal 估价;评估 !1#=j;N`  
appreciable growth 可观增长 \eXuNv_  
appreciable impact 显着影响 .ZupsS9l  
appreciable increase 可观增长 Hq|{Nt%Q  
appreciation 增值;升值 2L S91  
appreciation against other currencies 相对其他货币升值 x,c\q$8yH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v)~!HCG  
appreciation tax 增值税 \"9ysePI  
appropriation 拨款;拨用;拨付 CYdYa|  
appropriation account 拨款帐目 C?]+(P  
Appropriation Bill 拨款法案 Bqw/\Lxwlf  
appropriation-in-aid system 补助拨款办法 s14 ot80)  
approved assets 核准资产 5}2148  
approved basket stock 认可一篮子证券 J I E0O`  
approved budget 核准预算 u17 9!  
approved charitable donation 认可慈善捐款 nq\~`vH|Gd  
approved charitable institution 认可慈善机构 rxOv YF  
approved currency 核准货币;认可货币 vBV_aB1{  
approved estimates 核准预算 Ah;`0Hz;  
approved estimates of expenditure 核准开支预算 j2oU1' b  
approved overseas insurer 核准海外保险人 @&GY5<&b  
approved overseas trust company 核准海外信托公司 \^dYmU  
approved pooled investment fund 核准汇集投资基金 K/$5SN1  
approved provident fund scheme 认可公积金计划 {Hz;*1?$k  
approved provision 核准拨款 w$aejz`[  
approved redeemable share 核准可赎回股份 lr=quWDY  
approved regional stock 认可地区性证券 !Y*O0_  
approved retirement scheme 认可退休金计划 Y8/&1s_  
approved subordinated loan 核准附属贷款 A~;+P  
arbitrage 套戥;套汇;套利 2>)::9e4  
arbitrageur 套戥者;套汇者 Zbf~E {  
arbitrary amount 临时款项 |AS9^w  
arrangement 措施;安排;协定 /5~j"| U'  
arrears 欠款 OG^#e+  
arrears of pay 欠付薪酬 1 0tt':  
arrears of revenue 逾期未收税款;逾期未收的帐项 = cI> {  
articles of association 组织章程;组织细则;组织章程细则 @Py?.H   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 juMHc$d17  
ascertainment of profit 确定利润 "5"{~3Gw^  
"Asia Clear" “亚洲结算系统” %F(lq*8X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?>mpUH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4+Y9":<  
Asian Development Fund [ADF] 亚洲发展基金 SKo*8r   
Asian dollar bond 亚洲美元债券 o[g]Va*8  
Asian dollar market 亚洲美元市场 ,#hNHFa'JH  
Asian dollar rate 亚洲美元利率 |5*:ThC[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2 ;Q|h$ n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '\P+Bu]6&  
asked price 沽盘;喊价;索价;卖方报价 [6%y RQ_  
assessable income 应评税入息 }ok'd=M  
assessable loss 应评税亏损 EV_u8?va  
assessable profit 应评税利润 /a\]Dwj5  
assessable value 应评税值 +< )H2  
assessed profit 估定利润 gyob q'o-  
assessed value 经评估价值 Dk}txw}#  
assessment 评税;评定;估价;评税单 [pSQ8zdF"  
assessment number 评税编号;估价编号 w +HKvOs5c  
assessment of additional tax 补加税评税 7e Hj"_;  
assessment of performance 业绩评估;实绩评价 Fu65VLKh  
Assessor 评税主任 v %S$5  
asset price bubbles 资产价格泡沫 -pQ0,/}K  
asset-backed securities 具资产保证的证券 pEY zB;  
assets accretion 资产增值 RggO|s+0;  
assets and liabilities 资产与负债 |&~);>Cq2  
assets betterment statement 资产递增表;资产改进表 A s8IjGNs{  
assets lending 实物放款;有抵押贷款 twp~#s:\z  
assets of the company passing on the death 死者去世时转移的公司资产 k"+/DK,:  
assets pledged as security for liabilities 用作负债抵押的资产 &&Otj-n5  
assets portfolio 资产投资组合 ki8Jl}dr  
assets price 资产价格 >~uKkQ_p  
assets quality 资产质素 ! ~+mf^D  
assets realization 资产变现 O>IG7Ujl  
assets refinancing arrangement 资产再集资安排 y7LM}dH#m  
assets securitization 资产证券化 LHs^Xo18  
assets situated outside Hong Kong 在香港以外地方的资产 _ !k\~4U  
assets stripping 削减资产;拆卖资产 A6#v6iT  
assets value 资产值 Se [>z(  
assignee 承让人 :V#B]:Z9  
assignment 转让;转让书;转让契 %Z yt;p2  
assignment of interest 权益转让 )SfM`W)Y  
assignment of letters patent and trade mark 专利证书及商标转让 1t7T\~ +F  
assignment of property 物业转让;物业转让书 UC!"1)~mt`  
assignment right 转让权 2 '8I/>-  
assignor 转让人 87hU#nVYh  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V# JuNJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2K2_-  
associate member 附属会员 B";Dj~y  
associated body corporate 相联法人团体 /?S,u,R  
associated company 相联公司;联属公司 "gt*k#  
associated corporation 相联法团 '3B7F5uLx"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Lp{/  
公认会计师公会〔英国〕 _J0(GuG=~  
Association of Futures Exchange Brokers 香港期货经纪协会 ]"i^ VVw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F "-GhjK  
association of underwriters 承保人组织 ($[@'?Z1  
assumption of control 接管 _:G>bU/^  
assurance 担保;保险;转易;转易书 Wbi12{C  
assurance of interest 权益的转易 7qg. :h  
at 19XX price 按一九XX年价格计算 6g"qwWZp  
at a discount 按赔价计算;按贴水价格计算;打折扣 6^TWY[z2%  
at a premium 按溢价计算;按升水价格计算 dbfI!4  
at call 通知付款;按通知 tA-p!#V<k1  
at constant market price 按固定市价计算 v#9Uy}NJ9  
at constant price 按固定价格计算 qO>A 6  
at cost 按成本计算 vcSb:('  
at current market price 按当时市价计算;按现时市价计算 MwWN;_#EO)  
at current price 按当时价格计算;按现时价格计算 =l%|W[OO  
at factor cost 按要素成本计算;按生产要素成本计算 D/tFN+|P  
at money-of-the-day price 按付款当日价格计算 cFoeyI#v  
at or better 按指定或较佳价位〔买卖指令〕 bJL,pe+u  
at par 按面值计算;平价 B &)wJG  
at sight 见票即付 8VMD304  
at the close 按收市盘 e_llW(*l8^  
at the opening 按开市盘 #G("Oh  
attestation 见证;见证条款 $lF\FC  
at-the-money option 平价期权 VpB+|%@p  
attorney 受权人;受托代表人 *m&(h@l  
attornment 新拥有人承认书 @Cl1G  
attributable profit 可归属利润 $wqi^q*)  
attributable share value 可归属股份价值 m[A$Sp_"-h  
Auckland Stock Exchange 奥克兰证券交易所 ;uqi  
auction 拍卖 - S%8  
auctioneer 拍卖商 K}Lu1:~  
audit 审计;核数 (E \lLlN  
Audit Commission 审计署 S~{ }j vc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }M${ _D  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 NJ(H$tB@  
audit review 帐目审查 dhi9=Co;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <X]dR 6FT  
audited account 审计帐目;经审计的帐目 y{QF#&lW  
audited annual account 经审计的周年帐目 }?Tz=hP  
audited balance sheet 经审计的资产负债表 A )xfO-  
auditor 核数师;核数主任;审计师 CoM?cS S  
auditor's certificate 核数师证明书;审计师证明书 9j$J}=y  
auditor's report 核数师报告;审计师报告 O_&Km[  
Aussie bond 澳元债券 II(P  
austerity budget 紧缩预算 BtKbX)R$J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t ZA%^Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 <s5s<q2  
Australian Dollar [AUD] 澳元 Wp//SV  
Australian Options Market 澳大利亚期权市场 \PK}4<x}  
Australian Securities Commission 澳洲证券事务监察委员会 u=sZFr@m[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6"La`}B(T8  
Australian Stock Exchange 澳大利亚证券交易所 j6BFh=?D  
Austrian Schilling [ATS] 奥地利先令 =T|m#*{.L  
authentication 认证;鉴证 vtXZ`[D,l)  
authority to purchase 委托购买证;委购书 Cx ;n#dn*  
authorization 认可;核准;授权;授权书 [K`d?&  
authorization by direction 指示授权 ]]|vQA^  
authorization by instruction 指令授权 TuzH'F  
authorization by warrant 令状授权 B@,#,-=  
authorization of unit trust 单位信托的认可 ]ru UX  
authorized agent 指定代理人 >('Z9<|r:  
authorized capital 法定资本 eed!SmP  
authorized clerk 出市员 .q9i10C  
authorized dealer 认可交易商 I=}R Z9  
authorized financial institution 认可财务机构  X&.LX  
authorized fund 认可基金 CI@qT}Y_  
authorized fund house 获授权的基金公司;认可基金公司 ?., 2EC=+  
authorized institution 认可机构 w(nQ:;oC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y!AQ7F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .0]Odf:@  
authorized insurer 获授权保险人;获认可承保人 ?4lDoP{  
authorized investment 特准投资项目 &y.6Hiy&  
authorized person 获授权人 )[5.*g@  
authorized representative 获授权代表 J.n-4J#@  
authorized share capital 法定股本 i UW.$1l  
automated quotation system 自动报价系统 G0v<`/|>}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] go5l<:9  
自动交易系统〔香港期货交易所有限公司〕 BY??X=  
automatic adjustment mechanism 自动调整机制 HH'5kE0;d  
automatic adjustment system 自动调整系统 |1Pi`^  
Automatic Clearing House 自动票据交换所 s F3M= uz  
automatic exchange rates accumulation system 自动化汇率累集系统 w-?Cg8bq<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^I6GH?19>e  
automatic teller machine [ATM] 自动柜员机 aKC3v R0  
autopay 自动转帐 6#1:2ZHKG  
available assets 可用资产 jW_FaPW(p  
available fiscal reserve 现存财政储备 `rI[   
available profit 可用利润 XnV$}T:?X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3ypf_]<  
average 平均;平均数;海损 firiYL"=44  
average basic salary 平均基本薪金 Be2yS]U  
average consumer expenditure 平均消费开支;一般消费开支 y`-5/4  
average cost 平均成本 CFiO+p&  
average cost of land production 增辟土地平均成本 I07_o"3>qr  
average daily turnover 平均每日成交额 )` 90*  
average daily wage rate 平均每日工资率 Ss#UX_DT_  
average expenditure pattern 平均开支模式 IT\ x0b cv  
average growth rate 平均增长率 O_y?53X  
average net fixed assets 固定资产平均净值 f`8mES'gc8  
average of relatives 相对价格平均数 "SN+ ^`  
average price 平均价格 V tJyE}  
average propensity to consume 平均消费倾向;一般消费倾向 i{6wns?KMj  
average propensity to save 平均储蓄倾向;一般储蓄倾向 |iB svI:  
average rate 平均率 XLsOn(U\&  
average revenue 平均收入;平均收益 doV+u(J~  
average stock 平均库存;平均存货 Z1M{5E  
average yearly rent 平均年租 =E' .T0v  
avoidance of double taxation 避免双重课税 hS +R /7  
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 \P7y&`|  
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