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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: C>-aIz!y  
A share A股;甲类股份 BcL{se9<  
abatement of tax 减税;减扣免税额 0+?7EL~  
ABN AMRO Bank N.V. 荷兰银行 wLi4G@jJ  
above-the-line expenditure 线上项目支出;经常预算支出 ,=UK}*e"  
above-the-line receipt 线上项目收入;经常预算收入 q"%_tS  
ABSA Asia Limited 南非联合亚洲有限公司 k,85Y$`'  
absolute change 绝对数值变更 [0(B>a3J  
absolute expenditure 实际开支 Zo|.1pN  
absolute guideline figure 绝对准则数字 gYNjzew'  
absolute interest 绝对权益 !F1M(zFD  
absolute order of discharge 绝对破产解除令 NL!u<6y  
absolute profit margin 绝对利润幅度 M^O2\G#B  
absolute value 实值;绝对值 4[.oPK=i  
absolutely vested interest 绝对既得权益 "]"|"0#i  
absorbed cost 已吸收成本;已分摊成本 Rtb7|  
absorption 吸收;分摊;合并 5k`l $mW{  
absorption rate 吸收率;摊配率;分摊率 S4'   
ACB Finance Limited 亚洲商业财务有限公司 T;L>;E>B  
acceptable form of reciprocity 合理的互惠条件 7({]x*o*%  
acceptable rate 适当利率;适当汇率 Hc>m;[M)l  
acceptance agreement 承兑协议 SW*"\X;  
acceptance for honour 参加承兑 : ]sUpO  
acceptor 承兑人;接受人;受票人 $K]m{  
acceptor for honour 参加承兑人 Z1 Bp+a3  
accident insurance 意外保险 6A>dhU  
Accident Insurance Association of Hong Kong 香港意外保险公会 3  ^>l\,  
accident insurance scheme 意外保险计划 <QA6/Ef7  
accident year basis 意外年度基准 R$ q; !  
accommodation 通融;贷款 X#*JWQO=  
accommodation bill 通融票据;空头票据 U> cV|  
accommodation party 汇票代发人 N"" BCh"  
account balance 帐户余额;帐户结余 N.\- 8?>  
account book 帐簿 {>R:vH 8  
account collected in advance 预收款项 &X|#R1\  
account current book 往来帐簿 e7m*rh%5>  
account of after-acquired property 事后取得的财产报告 %e-7ubW  
account of defaulter 拖欠帐目 rf?qdd(~cH  
account payable 应付帐款 XiL~TCkx4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 j7jCm:  
account receivable 应收帐款 ?)kGA$m#  
account receivable report 应收帐款报表 {4G%:09~J  
account statement 结单;帐单;会计财务报表 d{SG Cr 9d  
account title 帐户名称;会计科目 ?\t#1"d  
accountant's report 会计师报告 `-(|>5wWS  
Accountant's Report Rules 会计师报告规则 s$cK(S#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (BTVD,G  
Accounting Arrangements 《会计安排》 EK;YiJ  
accounting basis 会计基础 vr6MU<  
accounting by Official Receiver 破产管理署署长呈交的帐目 cd(GvX'  
Accounting Circular 《会计通告》 H,DM1Z9rz  
accounting class 会计类别 ~F4fFQ-yy  
accounting date 记帐日期;会计结算日期 JT-J#Ag  
accounting for money 款项核算 #~7ip\Uf[  
Accounting Officer 会计主任 0s/w,?  
accounting period 会计报告期;会计期 Hkwl>R$  
accounting policy 会计政策;会计方针 #73F} tZ^  
accounting practice 会计惯例 i.3= !6z  
accounting principle 会计准则 P{wF"vf  
accounting record 会计记录 MUTj-1H6)  
accounting report 会计报告 iPd[l {85Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *h'=3w:G  
Accounting Society of China 中国会计学会 0w)^)  
accounting statement 会计报表 -o!$tI&  
accounting system 会计制度;会计系统 |N%fMPKa  
accounting transaction 会计事项;帐务交易 q1Q L@Ax  
accounting treatment 会计处理 =p*]Az  
accounting year 会计年度 h|,:e;>}  
accretion 增值;添加 6LalW5I  
accrual 应计项目;应累算数目 -(  
accrual basis 应计制;权责发生制 ,1[q^-9  
accrual basis accounting 应计制会计;权责发生制会计 -I&m:A$4*  
accrue 应累算;应计 bn!HUM,  
accrued benefit 应累算利益 ]j`c]2EuP  
accrued charges 应计费用 ;1%-8f:lW  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]ooIr Y8  
accrued expenses 应累算费用 Tk5W'p|6f  
accrued interest payable 应付利息;应计未付利息 aX5 z&r:{  
accrued interest receivable 应收利息;应计未收利息 ~GL] wF2#  
accrued right 累算权益 {]%0lf:  
accruing profit 应累算的利润 ?QFpv #4  
accumulated fiscal reserve 累积财政储备 G/7cK\^u  
accumulated profit 累积利润;滚存溢利 4\Tl\SZ?  
accumulated reserve 累积储备 X*{2[+<o  
accumulation of surplus income 累积收益盈余 orWbU UC  
acquired assets 既得资产 BT}!W`  
acquisition 收购;购置;取得 YVHm{A1b0  
acquisition cost 购置成本 a1_GIM0  
acquisition expenses 购置费用 &6ZD136  
acquisition of 100% interest 收购全部股权 uVJDne,R  
acquisition of control 取得控制权 mP0yk|  
acquisition of fixed assets 购置固定资产 u~WVGjoQ  
acquisition of shell “买壳” PH+S};Uxv  
acquisition price 收购价 Bq D'8zLD  
act of God 天灾 ki?S~'a  
acting partner 执事合伙人 @ycDCB(D}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 *>n;SuT_  
active partner 积极参与的合伙人 P)Rh=U  
active trading 交投活跃 |mGFts}0o'  
actual circulation 实际流通 "1 L$|  
actual cost 实际成本 y5 *Z 3"<  
actual expenditure 实际开支;实际支出 x{n`^;Y1  
actual income 实际入息;实际收入;实际收益 }:us:%  
actual market 现货市场 KKiE@_z  
actual price 现货价;实际价格 _B/ dWA,P  
actual profit 实际利润 2jR r,Nl  
actual quotation 实盘;实际价位;实际报价 DU5c=rxW  
actual year basis 按实际年度计算 El.hu%#n*G  
actuals 实货 |=`~-i2W  
actuarial investigation 精算调查 /aZ+T5O  
actuarial principle 精算原则 VUPXO  
actuarial report 精算师报告 +nXK-g;)'  
Actuarial Society of Hong Kong 香港精算学会 =&ks)MH-  
actuarial valuation 精算师估值 WST8SEzJ  
actuary 精算师 Jk7|{W\OA  
ad referendum agreement 暂定协议;有待覆核的协定 {`LU+  
ad valorem duty 从价税;按值征税 Sjv dirr  
ad valorem duty system 从价税制 `$,GzS(  
ad valorem fee 从价费 y9q8i(E0  
ad valorem tariff 从价关税 LBM ^9W  
additional allowance 额外免税额 nbm&wa[  
additional amount for unexpired risk 未过期风险的额外款额 1FlX'[vh  
additional assessable profit 补加应评税利润 U+:m4a  
additional assessment 补加评税 ]x RM&=)<  
additional commitment 额外承担 }1Gv)l7  
additional commitment vote 额外承担拨款 Cd,jDPrw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xJ>fm%{5  
additional dependent parent allowance 供养父母额外免税额 YG@t5j#b  
additional provision 额外拨款 =t9\^RIx)?  
additional stamp duty 附加印花税 8$6Y{$&C  
additional tax 补加税罚款;补加税款 *=]&&<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %?}33yV  
adjudged bankrupt 被裁定破产 LhOa{1SY  
adjudicated bankrupt 裁定破产人 sf)EMh3Z  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X-6de>=   
adjudication of bankruptcy 裁定破产;宣告破产 ,l !Ta "  
adjudication of insolvency 裁定无力偿还债务 ,]46I.]  
adjusted actual 经调整的实数;调整后的实数 `|{-+m  
adjusted current assets 经调整的流动资产;调整后的流动资产 gp>3I!bo[K  
adjusted figure 经调整的数字;调整后的数额 7 n8"/0kc:  
adjusted liabilities 经调整的负债;调整后的负债 ,w {e  
adjusted loss 经调整的亏损;调整后的亏损 j(m.$:  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 yE:+Lo`>  
adjusted profit 经调整的利润;调整后的利润 Y$Z x,  
adjusted surplus 经调整的盈余额;调整后的盈余额 #Y*X<L  
adjusted value 经调整的价值;调整后的价值 pT=JP> nd^  
adjustment 调整;修订;理算〔保险〕 f .Q\Z'S^  
adjustment centre 调剂中心 em,u(#)&  
adjustment lag 调整过程的时间差距;调整时差 qTdheX/  
adjustment mechanism 调整机制 a1EOJ^}0  
adjustment of loss 亏损调整 oI }VV6vO  
adjustment process 调整过程;调整程序 T|nDTezr  
adjustment range 调整幅度 Xe$I7iKD  
administered exchange rate 受管制汇率 OLyf8&AU@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;_c;0)  
administration expenses 行政费用 b$N 2z  
administration fee 手续费;行政费 IwQ"eUnK  
administration in bankruptcy 破产管理 );#JL0I  
administration order 遗产管理令 &dqLP9 5  
administrator 管理人;遗产管理人 .~~nUu+M  
administrator of the estate 遗产管理人 f(/lLgI(  
admission of debt 债项承认书 zQcL|  (N  
admission of proof 接纳债权证明 aS{|uE]  
advance 放贷款项;垫付款项;预支款项;预付款项 &XIt5<$~R  
advance account 暂支帐目;预付款帐户 o_XflzC  
advance compensation 预付补偿金 HVi'eNgo  
advance from shareholder 股东垫款 ck: T,F{}  
advance pending reimbursement 预支以待日后付还 n&$j0k  
advanced economy 先进经济体系 a zCf  
advancement 预付;预付财产 BF\XEm?!  
advances warrant 垫款令 $Q&lSVQ  
advancing 贷出 NCiW^#b  
adverse balance 逆差 `7c~m ypx  
adverse exchange 逆汇 a!a-b~#cx  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?9!6%]2D  
advice for collection 托收通知书 GzhYY"iif#  
advice of drawing 提款通知书;汇票通知书 Rw"sJ)/  
advice of payment 付款通知 h k] N6+@  
Advisory Committee [Securities and Futures Commission] ]OM"ZG/^  
谘询委员会〔证券及期货事务监察委员会〕 /KFfU1  
Advisory Committee on Diversification 经济多元化谘询委员会 9+j0q%  
affidavit 誓章;遗产申报誓章 @Xt*Snd  
affidavit of no receipt 述明无收款的誓章 ). <-X^@  
affiliate 联号;联营公司;附属公司 F^WP<0C  
affiliated company 附属公司;联号;联营公司 Y\D!/T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9Vg?{v!yn  
affordability 负担能力 '=39+*6?  
African Development Bank [AfDB] 非洲开发银行 PY{ G [  
after-acquired property 事后取得的财产 C^O VB-  
after-hours dealing 市后交易 h{CL{>d  
after-tax profit 税后盈利;税后利润;税后溢利 APvDP?  
agency agreement 代理协议 R cAwrsd  
agency expenses 代理机构的开支 "i nd$Z`c  
agency fee 代理费 Dt}JG6S  
Agency Law 《代理法》 MX$0Op  
agent 代理人;承销人 E%yNa]\P  
agent of company 公司代理人 ynq}76 H0k  
agent's fee 代理人费;经纪费 m}C>ti`VD  
aggregate 总计;总数;总体数字 y`VyQWW  
aggregate amount 总款额;总额 <NR#Y%}-V  
aggregate assets and liabilities 总体资产与负债 q8FTi^=Kb  
aggregate at constant price 按固定价格计算的总体数字 TITKj?*o  
aggregate demand 总需求 rNrxaRQ  
aggregate gross position 总持仓量 vleS2-]|  
aggregate limit 总限额 P 0SQr?W  
aggregate of salaries tax 合计薪俸税 tClg*A;|B  
aggregate performance 总体表现;总体业绩 :G [|CPm-  
aggregate supply 总体供应 ~Y`ldL  
aggregate surplus 总盈余 ^&B@Uw5{  
aggregate total 整体总额 /sUYU (3  
aggregate value 总值;合计价值 {Bk[rCl  
aggregated basis 合计基准 \RNNg  
aggregated net chargeable income 合计应课税入息实额 cA2V2S)  
aggregation 合并计算;合计;总和 35A|BD) q  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?h3Y)5xT  
aggregation of property 财产的总和 <->{  
agio 差价;贴水 }{,^@xdyW  
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》  '<jyw   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment EOIN^4V"  
《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》 7TgOK   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "fQ~uzg="  
《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》 Ar%%}Gx /  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z#zI1Am(O  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c>,'Y)8   
agreement for a settlement 授产协议 D|lzGt  
agreement for assignment 转让协议 "LHcB]^<  
agreement for sale 售卖协议;买卖协议 &SIq2>QA  
agreement for sale and purchase 买卖协议 3]OE}[R  
agreement for the payment of interest 支付利息协议 8Ry3`ct  
agreement for the repayment of money 还款协议 y_'Ub{w  
agreement of reinsurance 再保险协议  Hu^1[#  
Agricultural Bank of China 中国农业银行 O)C\v F#  
air passenger departure tax 飞机乘客离境税 )s)I2Z+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bo,_&4?  
airport tax 机场税 -0d0t!  
alcohol duty 酒精税 ob+b<HFv  
alienation 让与;让渡;转让 %G3h?3  
alimony 生活费;赡养费 Bz_^~b7  
All Ordinaries Index [AOI] 所有普通股指数 6}Vf\j~  
all risks 全险;综合险 wc0jhHZO ?  
All Sales Record for Stock Market 《股票市场成交报告》 $CxKuB(  
Allied Capital Resources Limited 新联财务有限公司 P]<4R:yb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?# Mr  
allocation letter 拨款信件 Z_PNI#h*  
allocation of fund 分配款项;预留款项 3RiWZN  
allocation of profit 利润分配;溢利分配 TIx|L  
allocation warrant 拨款令 a:+{f&  
allotment 分配;配股 bo<~jb{  
allotment notice 股份配售通知;配股通知 _ftI*ni:<  
allotment of shares 股份分配 b[__1E9v'  
allowable 可获宽免;免税的 =Ee&da^MB  
allowable business loss 可扣除的营业亏损 1;d$#j  
allowable expenses 可扣税的支出 g6W)4cC8a  
allowance 免税额;津贴;备抵;准备金 MV! {j;g1<  
allowance for debts 债项的免税额 `^91%f  
allowance for depreciation by wear and tear 耗损折旧免税额 x"eRJii?  
allowance for funeral expenses 殡殓费的免税额 yTyj'-4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,K>I%_!1  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZkgV_<M|  
allowance to debtor 给债务人的津贴 LU+3{O5y  
alteration of capital 资本更改 #:%&x@@c3P  
alternate trustee 候补受托人 F^l[GdUosK  
amalgamation 合并 i}b${n o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O7u(}$D L  
ambit of charges 征税范围;收费范围 SEORSS  
amended valuation 经修订的估值 iz5CAxm  
American Commodities Exchange 美国商品交易所 ?M$.+V{a  
American Express Bank Limited 美国运通银行 z _g~  
American Stock Exchange 美国证券交易所 -)s qc P  
amortization 摊销 *RT>`,t/  
amount due from banks 存放银行同业的款项 "-y-iJ  
amount due from banks abroad 存放海外银行同业的款项 du+y5dw  
amount due from holding companies 控股公司欠款 X#d~zk[r2  
amount due from local banks 存放本港银行同业的款项 .R`5 Qds*l  
amount due to banks 银行同业的存款 k[0-CB  
amount due to banks abroad 海外银行同业的存款 \%u3  
amount due to holding companies 控股公司存款 1m+p;T$  
amount due to local banks 本港银行同业的存款 #1J &7F1  
amount due to outport banks 外埠银行同业的存款 BW-`t-,E;  
amount for note issue 发行纸币的款额 ~L]|?d"  
amount of bond 担保契据的款额 R{RwTN<  
amount of consideration 代价款额 h"lX 4  
amount of contribution 供款数额 =nz}XH%=  
amount of indebtedness 负债款额 >O1[:%Z1  
amount of principal of the loan 贷款本金额 m[i+knYX  
amount of rates chargeable 应征差饷数额 z25lZI" X`  
amount of share capital 股本额 NIh:D bE  
amount of sums assured 承保款额 @*>@AFnf\Z  
amount of variation 变动幅度 n-5W*zk1  
amount of vote 拨款数额 .#wqXRd  
amount payable 应付款额 U93}-){m  
amount receivable 应收款额 )S`jFQ1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tfh 2.  
analysis 分析 tc_286'x  
ancillary risk 附属风险 Kqun^"Df  
annual account 周年帐目;周年帐目报表;年度决算;年结 ! N|0x`  
annual accounting date 年结日期 yPM3a7-Bm  
annual allowance 每年免税额;年积金;年度津贴;年津 )X04K~6lY  
annual balance 年度余额 =,%CLS,6w  
annual disposable income 每年可动用收入 Rfn9s(m  
annual estimates 周年预算 >tTj[cMJl  
annual fee 年费 ?P4w]a  
annual general meeting 周年大会 @vpf[j  
annual growth rate 年增率;每年增长率 "@evXql3`  
annual long-term supplement 长期个案每年补助金 ^Y<|F!0  
annual pensionable emolument 可供计算退休金的年薪 9Kg21-?  
annual report 年报 qL5{f(U4<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kR]!Vr*yh  
annual return 周年报表;周年申报表;每年报税表格 .R)PJc5^  
Annual Return Rules 《周年报表规则》 v4?x.I  
annual review of consumer prices 每年消费物价回顾 xAafm<L@!  
annual roll-forward basis 逐年延展方式 }YjX3|8zL=  
annual salary 年薪 *o-.6OxZ$  
annual statement 年度报表;年度决算表 ng:kA%! 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+zKr/  
annuitant 年金受益人 UUF ;p2{f  
annuity 年金 i.=w]S j  
annuity contract 年金合约 df*5,NV'-*  
annuity on human life 人寿年金 Z?pnj8h-&  
antecedent debt 先前的债项 vgD {qg@  
ante-dated cheque 倒填日期支票 o]Ol8I  
anticipated expenditure 预期开支 MepuIh  
anticipated net profit 预期纯利 7Q7-vx  
anticipated revenue 预期收入 \|]Z8t7  
anti-inflation measure 反通货膨胀措施 ]V-W~r=  
anti-inflationary stance 反通货膨胀立场 PGYXhwOI  
apparent deficit 表面赤字 hj  
apparent financial solvency 表面偿债能力  |?Frj  
apparent partner 表面合伙人 fq5_G~c =  
application for personal assessment 个人入息课税申请书 \=+b}mKV m  
application of fund 资金应用 wUiys/ OVM  
application to release as liquidator and to destruct the books of accounts and documents $B kubWM  
申请免除清盘人职务及毁灭帐簿与文件 !l|5z G  
appointed actuary 委任精算师 M~WijDj  
appointed auditor 委任核数师;委任审计师 so)"4 SEu  
appointed trustee 委任的受托人 SF}<{x_  
appointer 委任人 uum;q-"  
apportioned pro rata 按比例分摊 &=<x#h-  
apportionment 分配;分摊 YFE&r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 af#pR&4}   
apportionment formula 分摊方程式 O=v#{ [  
apportionment of estate duty 遗产税的分摊 `6 /$M!4$  
appraisal 估价;评估 KBXK0zWh7  
appreciable growth 可观增长 B.g[c97  
appreciable impact 显着影响 X/z6"*(|/  
appreciable increase 可观增长 UbEb&9}  
appreciation 增值;升值 p/JL9@:'  
appreciation against other currencies 相对其他货币升值 %STliJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vo\fUT@k  
appreciation tax 增值税 K+Z+wA?  
appropriation 拨款;拨用;拨付 :ml2.vP  
appropriation account 拨款帐目 u5 {JQO  
Appropriation Bill 拨款法案 rgSOS-ox  
appropriation-in-aid system 补助拨款办法 VR+<v   
approved assets 核准资产 d0aCY  
approved basket stock 认可一篮子证券 @g2 cC  
approved budget 核准预算 c9kzOQ2n  
approved charitable donation 认可慈善捐款 VOc8q-hK  
approved charitable institution 认可慈善机构 "Fy7K#n  
approved currency 核准货币;认可货币 j [rB"N`0  
approved estimates 核准预算 fwrJ!j  
approved estimates of expenditure 核准开支预算 UA4J>1 i  
approved overseas insurer 核准海外保险人 d"5oD@JG:  
approved overseas trust company 核准海外信托公司 ;w6>"O$a  
approved pooled investment fund 核准汇集投资基金 !L;\cl  
approved provident fund scheme 认可公积金计划 'mH) d  
approved provision 核准拨款 VA"*6F   
approved redeemable share 核准可赎回股份 Xg=x7\V  
approved regional stock 认可地区性证券 GK9/D|h4  
approved retirement scheme 认可退休金计划 %]gn?`O  
approved subordinated loan 核准附属贷款 :N<.?%Kf  
arbitrage 套戥;套汇;套利 ?gO8kPg/D  
arbitrageur 套戥者;套汇者 za:a)U^n  
arbitrary amount 临时款项 'WI^nZM  
arrangement 措施;安排;协定 2:BF[c`  
arrears 欠款 9Ro6fjjE  
arrears of pay 欠付薪酬 \k]x;S<a  
arrears of revenue 逾期未收税款;逾期未收的帐项 {&P FXJ  
articles of association 组织章程;组织细则;组织章程细则 ?Zc"C  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Rx*BwZ  
ascertainment of profit 确定利润 `%E8-]{uS  
"Asia Clear" “亚洲结算系统” ]J* ,g,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \S*$UE]uG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,bM-I2BR  
Asian Development Fund [ADF] 亚洲发展基金 ly4s"4v  
Asian dollar bond 亚洲美元债券 cXR1grz  
Asian dollar market 亚洲美元市场 rwniOQe  
Asian dollar rate 亚洲美元利率 DNR~_3Aq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )mJf|W!Z#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U9&k;`  
asked price 沽盘;喊价;索价;卖方报价 BnCKSg7V  
assessable income 应评税入息 ed!:/+3e/  
assessable loss 应评税亏损 zF@o2<cD@  
assessable profit 应评税利润 <W`#gn0b6  
assessable value 应评税值 4\pWB90V  
assessed profit 估定利润 /wxE1][.  
assessed value 经评估价值 hY*0aZ|(  
assessment 评税;评定;估价;评税单 &n[~!%(  
assessment number 评税编号;估价编号 i\4hR?  
assessment of additional tax 补加税评税 KJ?y@Q  
assessment of performance 业绩评估;实绩评价 mAeuw7Ni  
Assessor 评税主任 'S<%Xm  
asset price bubbles 资产价格泡沫 7_wJpTz  
asset-backed securities 具资产保证的证券 K*IxUz(  
assets accretion 资产增值 -w;(cE  
assets and liabilities 资产与负债 v}sY|p"  
assets betterment statement 资产递增表;资产改进表  Og2vGzD  
assets lending 实物放款;有抵押贷款 j7MO'RX`&  
assets of the company passing on the death 死者去世时转移的公司资产 GyW.2  
assets pledged as security for liabilities 用作负债抵押的资产 =?])['VaA  
assets portfolio 资产投资组合 "c(Sysl.L  
assets price 资产价格 0l=+$& D  
assets quality 资产质素 E"%2)  
assets realization 资产变现 Aj9Ji"18za  
assets refinancing arrangement 资产再集资安排 x$wd O  
assets securitization 资产证券化 O1D6^3w  
assets situated outside Hong Kong 在香港以外地方的资产 R#n%cXc|  
assets stripping 削减资产;拆卖资产 R*zO dxY  
assets value 资产值 !j1[$% =#  
assignee 承让人 ygS L  
assignment 转让;转让书;转让契 M wab!Ya  
assignment of interest 权益转让 (f_g7B2&y  
assignment of letters patent and trade mark 专利证书及商标转让 2oZ9laJO  
assignment of property 物业转让;物业转让书 X 6 lH|R  
assignment right 转让权 ;' nL:\  
assignor 转让人 >sD4R}\})  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 w-b' LP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Vvt  ;  
associate member 附属会员 Kzb`$CGK  
associated body corporate 相联法人团体 R0;ef D  
associated company 相联公司;联属公司 Nwc!r (  
associated corporation 相联法团 joXfmHB}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 16X@^j_   
公认会计师公会〔英国〕 P F`rWw  
Association of Futures Exchange Brokers 香港期货经纪协会 {SZ% Xbo  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <w>/^|]#  
association of underwriters 承保人组织 TwvAj#j  
assumption of control 接管 a=xT(G0Re  
assurance 担保;保险;转易;转易书 pilh@#_h  
assurance of interest 权益的转易 EPX8Wwf  
at 19XX price 按一九XX年价格计算 H@l}[hkP  
at a discount 按赔价计算;按贴水价格计算;打折扣 >Z Ke  
at a premium 按溢价计算;按升水价格计算 y/? &pKH^  
at call 通知付款;按通知 SQWafD  
at constant market price 按固定市价计算 J4 tcQ  
at constant price 按固定价格计算 #hL*r bpT  
at cost 按成本计算 ?$z.K>S5  
at current market price 按当时市价计算;按现时市价计算 VW@ x=m  
at current price 按当时价格计算;按现时价格计算 t` 8!AhOgc  
at factor cost 按要素成本计算;按生产要素成本计算 }wwe}E-e  
at money-of-the-day price 按付款当日价格计算 \aP6_g:N}  
at or better 按指定或较佳价位〔买卖指令〕 `7+j0kV)  
at par 按面值计算;平价 9 L?;FY)_  
at sight 见票即付 %8)W0WMe  
at the close 按收市盘 Qn:kz*:  
at the opening 按开市盘 PzZZ>7_6S  
attestation 见证;见证条款 Y&*x4&Lb  
at-the-money option 平价期权 G",.,Px  
attorney 受权人;受托代表人 K?u(1  
attornment 新拥有人承认书 +m,!e*g  
attributable profit 可归属利润 k_GP> b\"k  
attributable share value 可归属股份价值 YCy22@C  
Auckland Stock Exchange 奥克兰证券交易所 PoShQR<  
auction 拍卖 t~M $%)h  
auctioneer 拍卖商 OQ4c#V?  
audit 审计;核数 -Dzsa  
Audit Commission 审计署 f+Dn9t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w7-WUvxl  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 XD-^w_  
audit review 帐目审查 ,xths3.K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #\4 b:dv  
audited account 审计帐目;经审计的帐目 Qu%D  
audited annual account 经审计的周年帐目 Di Or{)a  
audited balance sheet 经审计的资产负债表 6'OO-o  
auditor 核数师;核数主任;审计师 XidxNPz0^  
auditor's certificate 核数师证明书;审计师证明书 {hqAnZ@]vr  
auditor's report 核数师报告;审计师报告 :Gh~fm3}  
Aussie bond 澳元债券 ad n|N  
austerity budget 紧缩预算 \&}G]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0O2n/`'  
Australia All Ordinaries Index 澳洲所有普通股票指数 sI 4yG  
Australian Dollar [AUD] 澳元 U!e6FHj7  
Australian Options Market 澳大利亚期权市场 2L\3S ukj  
Australian Securities Commission 澳洲证券事务监察委员会 .tF|YP==  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {<w +3Va  
Australian Stock Exchange 澳大利亚证券交易所 q]<xMg#nu  
Austrian Schilling [ATS] 奥地利先令 , fb( WY  
authentication 认证;鉴证 N dR ]  
authority to purchase 委托购买证;委购书 Mth6-^g5  
authorization 认可;核准;授权;授权书 !rTmR@e$/  
authorization by direction 指示授权 (:\LWJX0=  
authorization by instruction 指令授权 G+"8l!dC?  
authorization by warrant 令状授权 (U87}}/l  
authorization of unit trust 单位信托的认可 ;RN8\re  
authorized agent 指定代理人 R[A5JQ$[  
authorized capital 法定资本 ;?IT)sNY  
authorized clerk 出市员 3vJ12=  
authorized dealer 认可交易商 0H=9@  
authorized financial institution 认可财务机构 'I/h(  
authorized fund 认可基金 J(h3]J/Yw  
authorized fund house 获授权的基金公司;认可基金公司 P#G.lft"O  
authorized institution 认可机构 s` >H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q!CO0w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ly (P=M>"y  
authorized insurer 获授权保险人;获认可承保人 @R:#"  
authorized investment 特准投资项目 f\ "`7  
authorized person 获授权人 l+ T, 2sd  
authorized representative 获授权代表 9Z!lmfnJ  
authorized share capital 法定股本 ^Gz{6@TY5  
automated quotation system 自动报价系统 &v# `t~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] : d'65KMi  
自动交易系统〔香港期货交易所有限公司〕 [}""@?  
automatic adjustment mechanism 自动调整机制 ,5-Zb3\  
automatic adjustment system 自动调整系统 ?ow'^X-  
Automatic Clearing House 自动票据交换所 PM~*|(fA  
automatic exchange rates accumulation system 自动化汇率累集系统 4nX(:K}>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %"7WXOv&z  
automatic teller machine [ATM] 自动柜员机 n@B{vyy  
autopay 自动转帐 qw:9zYG}qW  
available assets 可用资产 C;#" td  
available fiscal reserve 现存财政储备 L :U4N*  
available profit 可用利润 ^o%_W0_r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 e)pTC97^L  
average 平均;平均数;海损 I}:L]H{E  
average basic salary 平均基本薪金 %{ ~>n"  
average consumer expenditure 平均消费开支;一般消费开支 INLf#  N  
average cost 平均成本 \ sf!  
average cost of land production 增辟土地平均成本 e`DsP8-&v  
average daily turnover 平均每日成交额 8[\ 79|  
average daily wage rate 平均每日工资率 O@`J_9  
average expenditure pattern 平均开支模式 c2b6B.4  
average growth rate 平均增长率 _:,.yRez  
average net fixed assets 固定资产平均净值 4%bTj,H#  
average of relatives 相对价格平均数 Pc4R!Tc  
average price 平均价格 _'*DT=H'U  
average propensity to consume 平均消费倾向;一般消费倾向 wr@GN8e`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Pe,;MP\2  
average rate 平均率 T8q[7Zn  
average revenue 平均收入;平均收益 :c;_a-69  
average stock 平均库存;平均存货 a"qR J-@  
average yearly rent 平均年租  Rkv  
avoidance of double taxation 避免双重课税 >6K4b/.5w  
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 O2@" w23  
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