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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: giakEPl  
A share A股;甲类股份 k@4N7}  
abatement of tax 减税;减扣免税额 eZ'8JU]  
ABN AMRO Bank N.V. 荷兰银行 ,lZ19B?WP  
above-the-line expenditure 线上项目支出;经常预算支出 eh86-tQI~(  
above-the-line receipt 线上项目收入;经常预算收入 CMj =4e  
ABSA Asia Limited 南非联合亚洲有限公司 ,'8%'xit  
absolute change 绝对数值变更 roADC?@r  
absolute expenditure 实际开支 %U\,IO`g  
absolute guideline figure 绝对准则数字 6,>$Jzs)5E  
absolute interest 绝对权益 K*~{M+lU7  
absolute order of discharge 绝对破产解除令 3=O [Q:8  
absolute profit margin 绝对利润幅度 ;_<~9;  
absolute value 实值;绝对值 ~KK} $iM  
absolutely vested interest 绝对既得权益 sxNf"C=-.  
absorbed cost 已吸收成本;已分摊成本 [D"6&  
absorption 吸收;分摊;合并 )+_Vx}O:}  
absorption rate 吸收率;摊配率;分摊率 qG9a!sj   
ACB Finance Limited 亚洲商业财务有限公司 KF%BX ~80C  
acceptable form of reciprocity 合理的互惠条件 y;b#qUd5a  
acceptable rate 适当利率;适当汇率 G6G Bqp6|  
acceptance agreement 承兑协议 %e iV^>  
acceptance for honour 参加承兑 @ {/)k%U  
acceptor 承兑人;接受人;受票人 V]H(;+^P  
acceptor for honour 参加承兑人 .?Eb{W)^br  
accident insurance 意外保险 UqK.b}s  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]s\r3I]  
accident insurance scheme 意外保险计划 z !K2UTX  
accident year basis 意外年度基准 !0;AFv`\  
accommodation 通融;贷款 Y{} ub]i  
accommodation bill 通融票据;空头票据 fn}E1w  
accommodation party 汇票代发人 @:N8V[*u  
account balance 帐户余额;帐户结余 PCT&d)}  
account book 帐簿 Mu3G/|t(  
account collected in advance 预收款项 <.h7xZ  
account current book 往来帐簿 WVP?Ie8  
account of after-acquired property 事后取得的财产报告 "N+4TfXy  
account of defaulter 拖欠帐目 s)-An( Uw  
account payable 应付帐款 7-744wV}Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (\6E.Z#  
account receivable 应收帐款 K9N31'  
account receivable report 应收帐款报表 g}_2T\$k  
account statement 结单;帐单;会计财务报表 %1?t)Bg  
account title 帐户名称;会计科目 Z(MZbzY7Hq  
accountant's report 会计师报告 CFpBosoFt^  
Accountant's Report Rules 会计师报告规则 ;4 ;gaf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *AH `ob}  
Accounting Arrangements 《会计安排》 4|x _C-@  
accounting basis 会计基础 yYz{*hq  
accounting by Official Receiver 破产管理署署长呈交的帐目 |` T7}U  
Accounting Circular 《会计通告》 -.D?Z8e  
accounting class 会计类别 MJ}{Q1|*  
accounting date 记帐日期;会计结算日期 FL mD?nw  
accounting for money 款项核算 " MnWd BS  
Accounting Officer 会计主任 Vn#}f=u\  
accounting period 会计报告期;会计期 Ed=/w6<  
accounting policy 会计政策;会计方针 +hRy{Ps/  
accounting practice 会计惯例  2E*=EjGV  
accounting principle 会计准则 tA(oD4H9  
accounting record 会计记录 +SFFwjI  
accounting report 会计报告 k4{!h?h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ej(BE@6>s  
Accounting Society of China 中国会计学会 ZqclmCi  
accounting statement 会计报表 SeHrj&5U  
accounting system 会计制度;会计系统 |lNp0b  
accounting transaction 会计事项;帐务交易 ,^9+G"H:I  
accounting treatment 会计处理 c.>f,vtcn  
accounting year 会计年度 qiz(k:\o  
accretion 增值;添加 K|%Am4  
accrual 应计项目;应累算数目 ^G!cv  
accrual basis 应计制;权责发生制 $0V+<  
accrual basis accounting 应计制会计;权责发生制会计 Uu7]`Ul  
accrue 应累算;应计 RP~nLh3=\  
accrued benefit 应累算利益 t|U5]$5  
accrued charges 应计费用 tA1?8`bQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 bB<S4@jF8z  
accrued expenses 应累算费用 6,q0F*q  
accrued interest payable 应付利息;应计未付利息 u!X~!h-6~  
accrued interest receivable 应收利息;应计未收利息 [RBSUOF  
accrued right 累算权益 "(=g7,I4  
accruing profit 应累算的利润 pA8bFtt  
accumulated fiscal reserve 累积财政储备 Y-it3q'Z  
accumulated profit 累积利润;滚存溢利 I~l qg  
accumulated reserve 累积储备 sc*R:"  
accumulation of surplus income 累积收益盈余 'Xik2PaO  
acquired assets 既得资产 h,\{s_b  
acquisition 收购;购置;取得 Bz'.7" ":0  
acquisition cost 购置成本 vHvz-3  
acquisition expenses 购置费用 &$s:h5HoX  
acquisition of 100% interest 收购全部股权 ZX/FIxpy  
acquisition of control 取得控制权 HzM\<YD  
acquisition of fixed assets 购置固定资产 jU-LT8y:  
acquisition of shell “买壳” JV_`E_!  
acquisition price 收购价 / =9Y(v  
act of God 天灾 X3sAy(q  
acting partner 执事合伙人 (Z<@dkO?)  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [W )%0lx  
active partner 积极参与的合伙人 jm%P-C @  
active trading 交投活跃 k[*9b:~  
actual circulation 实际流通 8Yc-3ozH  
actual cost 实际成本 C]b:#S${  
actual expenditure 实际开支;实际支出 du$lS':`  
actual income 实际入息;实际收入;实际收益 7 7bwYKIn  
actual market 现货市场 ((gI OTV  
actual price 现货价;实际价格 T.cTL.}  
actual profit 实际利润 FWu:5fBZY  
actual quotation 实盘;实际价位;实际报价 /)[-5n{  
actual year basis 按实际年度计算 Z"c-Ly{vEj  
actuals 实货 P[fy  
actuarial investigation 精算调查 |mMsU,*gB  
actuarial principle 精算原则 bIm4s  
actuarial report 精算师报告 4L>8RiiQE;  
Actuarial Society of Hong Kong 香港精算学会 e!J5h <:  
actuarial valuation 精算师估值 >r`O@`^U  
actuary 精算师 e/hCYoS1n  
ad referendum agreement 暂定协议;有待覆核的协定 yr'-;-u  
ad valorem duty 从价税;按值征税 "d<uc j  
ad valorem duty system 从价税制 6"iNh)  
ad valorem fee 从价费 #pZeGI|'J  
ad valorem tariff 从价关税 _1)n_P4  
additional allowance 额外免税额 =x+1A)Q  
additional amount for unexpired risk 未过期风险的额外款额 YC;@^  
additional assessable profit 补加应评税利润 \JPMGcL  
additional assessment 补加评税 & &CrF~  
additional commitment 额外承担 _wXT9`|3  
additional commitment vote 额外承担拨款 ,q%X`F rc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0WzoI2Q  
additional dependent parent allowance 供养父母额外免税额 8b0j rt  
additional provision 额外拨款 ?5't1219  
additional stamp duty 附加印花税 d"5_x]Z;  
additional tax 补加税罚款;补加税款  IZrcn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ch{6=k bK  
adjudged bankrupt 被裁定破产 Lu^uY7 ?}  
adjudicated bankrupt 裁定破产人 0`zdj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 oi`L ;w|]  
adjudication of bankruptcy 裁定破产;宣告破产 2XL^A[?   
adjudication of insolvency 裁定无力偿还债务 z:S:[X 0  
adjusted actual 经调整的实数;调整后的实数 6<@ mB Z  
adjusted current assets 经调整的流动资产;调整后的流动资产  ,7:GLkj  
adjusted figure 经调整的数字;调整后的数额 { 1~]}K2  
adjusted liabilities 经调整的负债;调整后的负债 1D[V{)#  
adjusted loss 经调整的亏损;调整后的亏损 'bRf>=  
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 G1it 3^*$  
adjusted profit 经调整的利润;调整后的利润 64b AWHv  
adjusted surplus 经调整的盈余额;调整后的盈余额 1PxRj  
adjusted value 经调整的价值;调整后的价值 kKRu]0J~[  
adjustment 调整;修订;理算〔保险〕 rXmrT%7k  
adjustment centre 调剂中心 0#GnmH  
adjustment lag 调整过程的时间差距;调整时差 b)a5LFt|  
adjustment mechanism 调整机制 ]2L11" erP  
adjustment of loss 亏损调整 L+ew/I>:  
adjustment process 调整过程;调整程序 q5Zu'-Cx@  
adjustment range 调整幅度 6Z1O:Bou  
administered exchange rate 受管制汇率 `yq) y>_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N @_y<7#C  
administration expenses 行政费用 &LI q?  
administration fee 手续费;行政费 n<|8Onw  
administration in bankruptcy 破产管理 gna!Q  
administration order 遗产管理令 d_(;sW"I  
administrator 管理人;遗产管理人 <zY#qFQ2  
administrator of the estate 遗产管理人 V|A.M-XLv4  
admission of debt 债项承认书 8m H6?,@6  
admission of proof 接纳债权证明 +Y*4/w[   
advance 放贷款项;垫付款项;预支款项;预付款项 aNM*=y`  
advance account 暂支帐目;预付款帐户 Q0`@=5?-  
advance compensation 预付补偿金 }+lK'6  
advance from shareholder 股东垫款 \_u{ EB'b  
advance pending reimbursement 预支以待日后付还 rhzI*nwOT  
advanced economy 先进经济体系 N6kMl  
advancement 预付;预付财产 O<wH+k[  
advances warrant 垫款令 t{UWb~"  
advancing 贷出 Jv 5l   
adverse balance 逆差 aPe*@py3T  
adverse exchange 逆汇 f-^*p  
advertisement addressed to shareholders 在报章刊登的致股东通告 Uf_mwEE  
advice for collection 托收通知书 7#"y mE  
advice of drawing 提款通知书;汇票通知书 Z}zka<y6K6  
advice of payment 付款通知 ^x*J4jl  
Advisory Committee [Securities and Futures Commission] .z$UNB(!M  
谘询委员会〔证券及期货事务监察委员会〕 <NDV 5P  
Advisory Committee on Diversification 经济多元化谘询委员会 44n41.Q]  
affidavit 誓章;遗产申报誓章 ph)=:*A6&  
affidavit of no receipt 述明无收款的誓章 !1S!)#  
affiliate 联号;联营公司;附属公司 Y#):1C1  
affiliated company 附属公司;联号;联营公司 Te!eM{_$T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9(X~  
affordability 负担能力 !<h9XccN  
African Development Bank [AfDB] 非洲开发银行 f dJg7r*  
after-acquired property 事后取得的财产 LDw.2E  
after-hours dealing 市后交易 zZ9Ei-Q  
after-tax profit 税后盈利;税后利润;税后溢利 2N-p97"g  
agency agreement 代理协议 4]zn,g?&  
agency expenses 代理机构的开支 RKMF?:  
agency fee 代理费 h`Ej>O7m  
Agency Law 《代理法》 7^)yo#i4  
agent 代理人;承销人 rY &lx}  
agent of company 公司代理人 6_8yQ  
agent's fee 代理人费;经纪费 qc'KQ5w7!  
aggregate 总计;总数;总体数字 MP@}G$O  
aggregate amount 总款额;总额 kyJKai  
aggregate assets and liabilities 总体资产与负债 MC-Z6l2  
aggregate at constant price 按固定价格计算的总体数字 Ac*)z#H  
aggregate demand 总需求 Grw[h  
aggregate gross position 总持仓量 9]chv>dO)=  
aggregate limit 总限额 W7s  
aggregate of salaries tax 合计薪俸税 <b4} B   
aggregate performance 总体表现;总体业绩 _;x`6LM  
aggregate supply 总体供应 f[`&3+  
aggregate surplus 总盈余 ~6u|@pnI  
aggregate total 整体总额 cWQ &zc  
aggregate value 总值;合计价值 O d6'bO;G  
aggregated basis 合计基准 taVK&ohWx  
aggregated net chargeable income 合计应课税入息实额 U/HF6=Wot  
aggregation 合并计算;合计;总和 vGH]7jht  
aggregation of incomes of husband and wife 夫妇入息合并计算 $rjm MSxi  
aggregation of property 财产的总和 bQ?Vh@j(M  
agio 差价;贴水 m-[xrVV  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 PHez5}T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iN Lt4F[i  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ),o=~,v:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~s?y[yy6i  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 DjZTr}%q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment blG?("0!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 I8W9Kzf  
agreement for a settlement 授产协议 #RdcSrw)W!  
agreement for assignment 转让协议 hOqNZ66{  
agreement for sale 售卖协议;买卖协议 -e51 /lhpd  
agreement for sale and purchase 买卖协议 _M>S=3w  
agreement for the payment of interest 支付利息协议 cy8r}wD  
agreement for the repayment of money 还款协议 GAR6nJCz  
agreement of reinsurance 再保险协议 2nFr?Y3g,  
Agricultural Bank of China 中国农业银行 ( Q&jp!WU  
air passenger departure tax 飞机乘客离境税 isnpSN"z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C{-Dv-<A>  
airport tax 机场税 X)TZ  S  
alcohol duty 酒精税 8BY`~TZO$q  
alienation 让与;让渡;转让 E9.1~ )  
alimony 生活费;赡养费 |e+r~).4B  
All Ordinaries Index [AOI] 所有普通股指数 T/%k1Hsa4H  
all risks 全险;综合险 kDiR2K&  
All Sales Record for Stock Market 《股票市场成交报告》 t1#f*G5  
Allied Capital Resources Limited 新联财务有限公司 k9y/.Mu  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >FFp"%%  
allocation letter 拨款信件 0!c/4^  
allocation of fund 分配款项;预留款项 kmJ<AnK  
allocation of profit 利润分配;溢利分配 H]dN'c-  
allocation warrant 拨款令 K(NP%:  
allotment 分配;配股 za.^vwkBk2  
allotment notice 股份配售通知;配股通知 rd(-2,$4  
allotment of shares 股份分配 +,ld;NM{  
allowable 可获宽免;免税的 xy)W_~Mk  
allowable business loss 可扣除的营业亏损 :W'.SRD  
allowable expenses 可扣税的支出 JV;VR9-l  
allowance 免税额;津贴;备抵;准备金 -S@ ys  
allowance for debts 债项的免税额 >G0ihhVt  
allowance for depreciation by wear and tear 耗损折旧免税额 xnZ  
allowance for funeral expenses 殡殓费的免税额 MA 6uJT  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NUi&x+  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~a>3,v -  
allowance to debtor 给债务人的津贴 dKPx3Y'  
alteration of capital 资本更改 p|r>tBv?x  
alternate trustee 候补受托人 qm=9!jqC;  
amalgamation 合并 )qWO}]F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p:!FB8  
ambit of charges 征税范围;收费范围 (/P-9<"U  
amended valuation 经修订的估值 MA mjoH  
American Commodities Exchange 美国商品交易所 V2 }.X+u&<  
American Express Bank Limited 美国运通银行 _2})URU< S  
American Stock Exchange 美国证券交易所 k a8=`cn  
amortization 摊销 >BMtR0  
amount due from banks 存放银行同业的款项 !uKuO  
amount due from banks abroad 存放海外银行同业的款项 :r_/mzR#  
amount due from holding companies 控股公司欠款 rN~V^k  
amount due from local banks 存放本港银行同业的款项 U`4t4CHA  
amount due to banks 银行同业的存款 Bo*Wm w  
amount due to banks abroad 海外银行同业的存款 *u34~v16,  
amount due to holding companies 控股公司存款 /jU4mPb;\D  
amount due to local banks 本港银行同业的存款 - :x6X$=  
amount due to outport banks 外埠银行同业的存款 Pv$O=N6-  
amount for note issue 发行纸币的款额 ;4vx+>-  
amount of bond 担保契据的款额 ?l 0WuU  
amount of consideration 代价款额 Nu; 9  
amount of contribution 供款数额 cl'qw##  
amount of indebtedness 负债款额 0te[i*G  
amount of principal of the loan 贷款本金额 $O9#4A;  
amount of rates chargeable 应征差饷数额 I]~UOl  
amount of share capital 股本额 i:^ 8zW  
amount of sums assured 承保款额 *pGbcBQ  
amount of variation 变动幅度 y(r(q  
amount of vote 拨款数额 ~HX'8\5  
amount payable 应付款额 Ed"p|5~  
amount receivable 应收款额 ZN`I4Ak  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 04E#d.o '  
analysis 分析 gn${@y?  
ancillary risk 附属风险 @%As>X<3t  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,xC@@>f  
annual accounting date 年结日期 =NL(L  
annual allowance 每年免税额;年积金;年度津贴;年津 wIQt f|ZI>  
annual balance 年度余额 M0MvOO*ad  
annual disposable income 每年可动用收入 DB+.<  
annual estimates 周年预算 Y#Pg*C8>8  
annual fee 年费 W'C~{}c=  
annual general meeting 周年大会 y-:d`>b>\  
annual growth rate 年增率;每年增长率 ){i 9,u")  
annual long-term supplement 长期个案每年补助金 f@xjNm*'Z  
annual pensionable emolument 可供计算退休金的年薪 &m@DK>  
annual report 年报 v}"DW?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DIc -"5~  
annual return 周年报表;周年申报表;每年报税表格 j{NcDe pLn  
Annual Return Rules 《周年报表规则》 %y\  
annual review of consumer prices 每年消费物价回顾 gs=(h*  
annual roll-forward basis 逐年延展方式 <~.1>CI9D3  
annual salary 年薪 k Rp$[^ma  
annual statement 年度报表;年度决算表 }xy[ &-dh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6.QzT(  
annuitant 年金受益人 .u9,w  
annuity 年金 0qo :M3  
annuity contract 年金合约 D +9l$**a  
annuity on human life 人寿年金 ~jOk?^6  
antecedent debt 先前的债项 HS 1zA  
ante-dated cheque 倒填日期支票 +@yTcz  
anticipated expenditure 预期开支 +zsB~Vz  
anticipated net profit 预期纯利 e:WKb9nT  
anticipated revenue 预期收入 Ne2eBmY}(  
anti-inflation measure 反通货膨胀措施 IaR D"oCH  
anti-inflationary stance 反通货膨胀立场 nTPq|=C  
apparent deficit 表面赤字 8Nf%<nUv  
apparent financial solvency 表面偿债能力 iXuSFman  
apparent partner 表面合伙人 HY7#z2L  
application for personal assessment 个人入息课税申请书 ]hi5 nA  
application of fund 资金应用 WQYw@M~4Q!  
application to release as liquidator and to destruct the books of accounts and documents e[L%M:e9U  
申请免除清盘人职务及毁灭帐簿与文件 IM~2=+  
appointed actuary 委任精算师 (wZ/I(4  
appointed auditor 委任核数师;委任审计师 S8)6@ECC  
appointed trustee 委任的受托人 Jm*wlN [>  
appointer 委任人 rTtxmw0  
apportioned pro rata 按比例分摊 B["C~aF  
apportionment 分配;分摊 +T]D\];D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X?OH//co  
apportionment formula 分摊方程式 .L}k-8  
apportionment of estate duty 遗产税的分摊 V82N8-l  
appraisal 估价;评估 E(Y}*.\]#s  
appreciable growth 可观增长 XlU`jv+  
appreciable impact 显着影响 W v!%'IB  
appreciable increase 可观增长 ]*vv=@"`e  
appreciation 增值;升值 59M\uVWR  
appreciation against other currencies 相对其他货币升值 B)u*c]<qU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ZGD'+zd?  
appreciation tax 增值税 uBfSS\SX|  
appropriation 拨款;拨用;拨付 #\$AB_[ot>  
appropriation account 拨款帐目 y^hCO:`l3  
Appropriation Bill 拨款法案 p`06%"#  
appropriation-in-aid system 补助拨款办法 Lk1e{! a  
approved assets 核准资产 v_e3ZA:%  
approved basket stock 认可一篮子证券 AqucP@  
approved budget 核准预算 BBlYy5x  
approved charitable donation 认可慈善捐款 , LVZ  
approved charitable institution 认可慈善机构 jkfc=O6^  
approved currency 核准货币;认可货币 X_2p C|C  
approved estimates 核准预算 |t uh/e@dx  
approved estimates of expenditure 核准开支预算 |'N)HH>;  
approved overseas insurer 核准海外保险人 MPD<MaW$  
approved overseas trust company 核准海外信托公司 xv>]e <":  
approved pooled investment fund 核准汇集投资基金 XMw*4j2E  
approved provident fund scheme 认可公积金计划 >K-S&Y  
approved provision 核准拨款 qv.s-@l8  
approved redeemable share 核准可赎回股份 j )b[7%  
approved regional stock 认可地区性证券 gano>W0  
approved retirement scheme 认可退休金计划 d\v1R-V  
approved subordinated loan 核准附属贷款 :"I!$_E'  
arbitrage 套戥;套汇;套利 <#F@OU  
arbitrageur 套戥者;套汇者 TnQ"c)ta  
arbitrary amount 临时款项 J>p6')Y6~  
arrangement 措施;安排;协定 ;dZuO[4\  
arrears 欠款 ?_nbaFQK3  
arrears of pay 欠付薪酬 :SvgXMY@  
arrears of revenue 逾期未收税款;逾期未收的帐项 z6;6 o!ej  
articles of association 组织章程;组织细则;组织章程细则 'nSo0cyQ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5v,_ Hgh  
ascertainment of profit 确定利润 R-J^%4U`7  
"Asia Clear" “亚洲结算系统” I::|d,bR!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |!E: [UH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JBt2R=  
Asian Development Fund [ADF] 亚洲发展基金 TNkvdE-S  
Asian dollar bond 亚洲美元债券 fuF!3Q  
Asian dollar market 亚洲美元市场 3  G_0DS  
Asian dollar rate 亚洲美元利率 _|I`A6`=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q1?}G5a ?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T1=T  
asked price 沽盘;喊价;索价;卖方报价 2v?fbrC5c  
assessable income 应评税入息  {Bw  
assessable loss 应评税亏损 (rm*KD"]  
assessable profit 应评税利润 M2lvD&  
assessable value 应评税值 FE,BvNBZ  
assessed profit 估定利润 kmT5g gy  
assessed value 经评估价值 Dbl+izF3  
assessment 评税;评定;估价;评税单 pq$-s7#  
assessment number 评税编号;估价编号 hU6oWm  
assessment of additional tax 补加税评税 iR]K!j2  
assessment of performance 业绩评估;实绩评价 M)1Y7?r]  
Assessor 评税主任 }WDzzjDR+  
asset price bubbles 资产价格泡沫 k{ ~0BK  
asset-backed securities 具资产保证的证券 TP{2q51yM  
assets accretion 资产增值 B"?ivxM:U  
assets and liabilities 资产与负债 #.j}:  
assets betterment statement 资产递增表;资产改进表 T:I34E[  
assets lending 实物放款;有抵押贷款 bYAtUEv  
assets of the company passing on the death 死者去世时转移的公司资产 .W s\%S  
assets pledged as security for liabilities 用作负债抵押的资产 w;;9YFBdM  
assets portfolio 资产投资组合 ,=V9 ?  
assets price 资产价格 <NXJ&xs-+  
assets quality 资产质素 {e p(_1  
assets realization 资产变现 Oe ~g[I;  
assets refinancing arrangement 资产再集资安排 xtO#reL"q?  
assets securitization 资产证券化 yc+pNC)ue_  
assets situated outside Hong Kong 在香港以外地方的资产 YJu~iQ`i  
assets stripping 削减资产;拆卖资产 B;e (5y-  
assets value 资产值 V@rqC[on  
assignee 承让人 zd|n!3;  
assignment 转让;转让书;转让契 5y8VA4L/o  
assignment of interest 权益转让 c*.-mS~Z`  
assignment of letters patent and trade mark 专利证书及商标转让 @L$!hTaP  
assignment of property 物业转让;物业转让书 fLS].b]1N  
assignment right 转让权 %y_{?|+  
assignor 转让人 * }) W>  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 50""n7I<%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H)+QkQb}  
associate member 附属会员 w)C5XX30;  
associated body corporate 相联法人团体 S#:l17e3  
associated company 相联公司;联属公司 N@0cn q:"  
associated corporation 相联法团 ny1;]_X_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pZz\o  
公认会计师公会〔英国〕 [ylRq7^e  
Association of Futures Exchange Brokers 香港期货经纪协会 7YFEyX10d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \{ve6`7Rn  
association of underwriters 承保人组织 #MFIsx)r  
assumption of control 接管 =;"=o5g_  
assurance 担保;保险;转易;转易书 lhC hk7l  
assurance of interest 权益的转易 PdtL Cgd  
at 19XX price 按一九XX年价格计算 1xI  
at a discount 按赔价计算;按贴水价格计算;打折扣 YS:p(jtd  
at a premium 按溢价计算;按升水价格计算 =;Dj[<mJ45  
at call 通知付款;按通知 ly:2XvV3~  
at constant market price 按固定市价计算 T~L&c  
at constant price 按固定价格计算 e|N~tUVrrN  
at cost 按成本计算 >L ')0<!&  
at current market price 按当时市价计算;按现时市价计算 +pRNrg?k  
at current price 按当时价格计算;按现时价格计算 A `{hKS  
at factor cost 按要素成本计算;按生产要素成本计算 }OY/0p-Z  
at money-of-the-day price 按付款当日价格计算 X ,{ 3_  
at or better 按指定或较佳价位〔买卖指令〕 ALj~e#{;z  
at par 按面值计算;平价 BP}@E$  
at sight 见票即付 h4#'@%   
at the close 按收市盘 1mD)G55Ep  
at the opening 按开市盘 dci<Rz`h  
attestation 见证;见证条款 5;+KMM:zb  
at-the-money option 平价期权 ,x$^^  
attorney 受权人;受托代表人 7=%Oev&0g-  
attornment 新拥有人承认书 kH8/8  
attributable profit 可归属利润 dIfy!B"  
attributable share value 可归属股份价值 Y_K W9T_  
Auckland Stock Exchange 奥克兰证券交易所 NSM7n= *nh  
auction 拍卖 1ktxG1"1  
auctioneer 拍卖商 Q(36RX%@  
audit 审计;核数 Q':hmulT!  
Audit Commission 审计署 o7 t{?|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5 owK2  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 bQ(-M:  
audit review 帐目审查 @fb"G4o`:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &d0sv5&s  
audited account 审计帐目;经审计的帐目 4jt(tZS  
audited annual account 经审计的周年帐目 mRa\ wEg%  
audited balance sheet 经审计的资产负债表 oKb"Ky@s  
auditor 核数师;核数主任;审计师 T+^c=[W  
auditor's certificate 核数师证明书;审计师证明书 c]zFZJ6M  
auditor's report 核数师报告;审计师报告 3{f g3?  
Aussie bond 澳元债券 W.NZ%~|+e/  
austerity budget 紧缩预算 <{GVA0nr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uFha N\S  
Australia All Ordinaries Index 澳洲所有普通股票指数 [dAQrou6P  
Australian Dollar [AUD] 澳元 QFMA y>Gdn  
Australian Options Market 澳大利亚期权市场 =3 Vug2*wd  
Australian Securities Commission 澳洲证券事务监察委员会 YZ`SF"Bd(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tj$[szo  
Australian Stock Exchange 澳大利亚证券交易所 s&Y"a,|Z  
Austrian Schilling [ATS] 奥地利先令 kg 8Dn  
authentication 认证;鉴证 BM'!odRv  
authority to purchase 委托购买证;委购书 2?SbkU/3|P  
authorization 认可;核准;授权;授权书 hGkJ$QT  
authorization by direction 指示授权 kRc+OsY9  
authorization by instruction 指令授权 xx(C$wCJ  
authorization by warrant 令状授权 R<U]"4CBx  
authorization of unit trust 单位信托的认可 S'5Zy} +x  
authorized agent 指定代理人 %IZd-N7i^  
authorized capital 法定资本 &7oL2 Wf  
authorized clerk 出市员 #=={h?UDT  
authorized dealer 认可交易商 Z XGi> E  
authorized financial institution 认可财务机构 QW$p{ zo  
authorized fund 认可基金 r *]pL<  
authorized fund house 获授权的基金公司;认可基金公司 !1fZ7a  
authorized institution 认可机构 U8AH,?]#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 QeG9CS)E}j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |?s sHW  
authorized insurer 获授权保险人;获认可承保人 HC/z3b;  
authorized investment 特准投资项目 !3Pbu=(cte  
authorized person 获授权人 !Av9 ?Q:  
authorized representative 获授权代表 naW!b&:  
authorized share capital 法定股本 p |1u,N  
automated quotation system 自动报价系统 EG;E !0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {eV8h}KIl  
自动交易系统〔香港期货交易所有限公司〕 s<)lC;#e  
automatic adjustment mechanism 自动调整机制 5OppK(Oi*C  
automatic adjustment system 自动调整系统 ZGDT 6,  
Automatic Clearing House 自动票据交换所 @J"tM.  
automatic exchange rates accumulation system 自动化汇率累集系统 VOLj#H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l6&\~Z(  
automatic teller machine [ATM] 自动柜员机 avL_>7q  
autopay 自动转帐 r]UF<*$  
available assets 可用资产 V@!)Pw  
available fiscal reserve 现存财政储备 4uo`XJuQ  
available profit 可用利润 [104;g <  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a9z#l}IQ  
average 平均;平均数;海损 m^G(qoZ]  
average basic salary 平均基本薪金 P0jr>j@^-  
average consumer expenditure 平均消费开支;一般消费开支 =i&,I{3  
average cost 平均成本 z.!N|"4yr  
average cost of land production 增辟土地平均成本 L_NiU;cr%  
average daily turnover 平均每日成交额 e[fOm0^.c  
average daily wage rate 平均每日工资率 B+j]C$8}  
average expenditure pattern 平均开支模式 <ZF|2  
average growth rate 平均增长率 r~lZ8$KC  
average net fixed assets 固定资产平均净值 dy&UF,l6  
average of relatives 相对价格平均数 7l=;I%  
average price 平均价格 [/UchU]DT  
average propensity to consume 平均消费倾向;一般消费倾向 Z0jgUq`r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /}(d'@8p  
average rate 平均率 :Ko6.|  
average revenue 平均收入;平均收益 ~vFa\7sf  
average stock 平均库存;平均存货 ( %\7dxiK  
average yearly rent 平均年租 4 "HX1qP  
avoidance of double taxation 避免双重课税 1!~cPD'F  
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 HUi?\4  
:oP LluW*  
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