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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: >+J}mo=*  
A share A股;甲类股份 |aP`hVm  
abatement of tax 减税;减扣免税额 ;d}>8w&tfy  
ABN AMRO Bank N.V. 荷兰银行 Z4i))%or  
above-the-line expenditure 线上项目支出;经常预算支出 x:Q\pZ  
above-the-line receipt 线上项目收入;经常预算收入 !\7 M7  
ABSA Asia Limited 南非联合亚洲有限公司 ~6;I"0b5  
absolute change 绝对数值变更 2OJlE) .  
absolute expenditure 实际开支 v ;\cM/&5  
absolute guideline figure 绝对准则数字  BI?, 3  
absolute interest 绝对权益 bN/8 ~!  
absolute order of discharge 绝对破产解除令 R>0[w$  
absolute profit margin 绝对利润幅度 SEM?vQ 0"}  
absolute value 实值;绝对值 d` ttWWPw  
absolutely vested interest 绝对既得权益 h,$CJdDY]  
absorbed cost 已吸收成本;已分摊成本 5a/A?9?,  
absorption 吸收;分摊;合并 HDV-qYD|O~  
absorption rate 吸收率;摊配率;分摊率 x6,ozun  
ACB Finance Limited 亚洲商业财务有限公司 eE'P)^KV  
acceptable form of reciprocity 合理的互惠条件 _O}m0c   
acceptable rate 适当利率;适当汇率 p/ (Z2N"  
acceptance agreement 承兑协议 #$Zx].[lc  
acceptance for honour 参加承兑 R%szN.cI  
acceptor 承兑人;接受人;受票人  oYN"L  
acceptor for honour 参加承兑人 _\4#I(  
accident insurance 意外保险 "|X'qKS(H{  
Accident Insurance Association of Hong Kong 香港意外保险公会 S9!KI)  
accident insurance scheme 意外保险计划  ijOp{  
accident year basis 意外年度基准 , ~ 1+MZ=  
accommodation 通融;贷款 .6`r`|=  
accommodation bill 通融票据;空头票据 [ iTP:8  
accommodation party 汇票代发人 `o#(YEu  
account balance 帐户余额;帐户结余 inU5eronuj  
account book 帐簿 x\Q}fk?{t  
account collected in advance 预收款项 A8.noV  
account current book 往来帐簿 6m$X7;x}  
account of after-acquired property 事后取得的财产报告 <KX9>e  
account of defaulter 拖欠帐目 ~Y`ys[Z m  
account payable 应付帐款 Ibz9j uY  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 yo[Sh6r/9b  
account receivable 应收帐款 Q$ew.h  
account receivable report 应收帐款报表 N~flao^  
account statement 结单;帐单;会计财务报表 Xr K29a  
account title 帐户名称;会计科目 ^<!R%"o-  
accountant's report 会计师报告 A{s -g>s  
Accountant's Report Rules 会计师报告规则 t[TM\j0jW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 iQ" LIeD  
Accounting Arrangements 《会计安排》 {A==av  
accounting basis 会计基础 4wSZ'RTSR  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]6M<c[H>  
Accounting Circular 《会计通告》 I-^sJ@V;  
accounting class 会计类别 :j`f%Vg~x  
accounting date 记帐日期;会计结算日期 h"ZIh= j@  
accounting for money 款项核算 _{`Z?lt  
Accounting Officer 会计主任 >s5}pkAv|e  
accounting period 会计报告期;会计期 =J1V?x=l@  
accounting policy 会计政策;会计方针 FXo.f<U  
accounting practice 会计惯例 z@VL?A(3  
accounting principle 会计准则 BX$<5S@  
accounting record 会计记录 "9P @bA  
accounting report 会计报告 ^5s7mls  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lOcFF0'  
Accounting Society of China 中国会计学会 8?82 p  
accounting statement 会计报表 HK :K~h  
accounting system 会计制度;会计系统 b|-)p+ba  
accounting transaction 会计事项;帐务交易 ;-`NT` #2  
accounting treatment 会计处理 %j^QK>%  
accounting year 会计年度 @K!JE w\  
accretion 增值;添加 @ovaOX  
accrual 应计项目;应累算数目  7V5c`:"  
accrual basis 应计制;权责发生制 ]AA|BeL?|  
accrual basis accounting 应计制会计;权责发生制会计 d2eXN3"  
accrue 应累算;应计 >0@w"aKn  
accrued benefit 应累算利益 ;)h?P.]  
accrued charges 应计费用 :!s7B|_U  
accrued cumulative preference share dividend 应累算的累积优先股股息 h F+aL  
accrued expenses 应累算费用 {v0r'+`  
accrued interest payable 应付利息;应计未付利息 We$ n  
accrued interest receivable 应收利息;应计未收利息 :PBFFLe  
accrued right 累算权益 xwo *kFg  
accruing profit 应累算的利润 wKi#5k2  
accumulated fiscal reserve 累积财政储备 iN8[^,2H|  
accumulated profit 累积利润;滚存溢利 ZY8.p  
accumulated reserve 累积储备 O^!ds  
accumulation of surplus income 累积收益盈余 SLEOc OAmD  
acquired assets 既得资产 zV}:~;w  
acquisition 收购;购置;取得 ~E 6sY  
acquisition cost 购置成本 WA2NjxYz  
acquisition expenses 购置费用 [q%`q`EG  
acquisition of 100% interest 收购全部股权 60|PVsmDm  
acquisition of control 取得控制权 iA{q$>{8  
acquisition of fixed assets 购置固定资产 *0" ojfVn  
acquisition of shell “买壳” O>~@>/#  
acquisition price 收购价 Q>4NUq  
act of God 天灾 2&*#k  
acting partner 执事合伙人 Q   
active market 买卖活跃的市场;交投畅旺的市场;旺市 KH)-=IJ8  
active partner 积极参与的合伙人 ?ja%*0 R  
active trading 交投活跃 o*A, 6y  
actual circulation 实际流通 E] g Lwg9K  
actual cost 实际成本 B Evt{q4  
actual expenditure 实际开支;实际支出 F)~>4>hPr  
actual income 实际入息;实际收入;实际收益 /TsXm-g#  
actual market 现货市场 q`mxN!1[  
actual price 现货价;实际价格 sDBSc:5+e  
actual profit 实际利润 ~8&->?{  
actual quotation 实盘;实际价位;实际报价 MH)V=xU|)  
actual year basis 按实际年度计算 .'o=J`|  
actuals 实货 /1Gmga5  
actuarial investigation 精算调查 #W8F_/!n|  
actuarial principle 精算原则 c/88|k  
actuarial report 精算师报告 JYj*.Q0  
Actuarial Society of Hong Kong 香港精算学会 WYF8?1dt +  
actuarial valuation 精算师估值 FR6 W-L  
actuary 精算师 ;+ C$EJw-  
ad referendum agreement 暂定协议;有待覆核的协定 GXm#\)  
ad valorem duty 从价税;按值征税 >"IG\//I  
ad valorem duty system 从价税制 \},H\kK+^  
ad valorem fee 从价费 -3yK>\y=|  
ad valorem tariff 从价关税 BPv+gx(>k  
additional allowance 额外免税额 Q&PWW#D  
additional amount for unexpired risk 未过期风险的额外款额 jY\z+lW6A  
additional assessable profit 补加应评税利润 >{ {ds--  
additional assessment 补加评税 t0fgG/f'  
additional commitment 额外承担 mCt/\  
additional commitment vote 额外承担拨款 q}p$S2`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `W}pA mhj  
additional dependent parent allowance 供养父母额外免税额 ? ch?q~e)  
additional provision 额外拨款  Ps.xY;Y  
additional stamp duty 附加印花税 G^ k8Or2  
additional tax 补加税罚款;补加税款 5uG^`H@X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ns YEBT7f  
adjudged bankrupt 被裁定破产 { Zv%DV4_$  
adjudicated bankrupt 裁定破产人 a$?d_BX  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 z\<,}x}V  
adjudication of bankruptcy 裁定破产;宣告破产 PeIi@0vA  
adjudication of insolvency 裁定无力偿还债务 Lk]|;F-2i  
adjusted actual 经调整的实数;调整后的实数 9h+Hd&=  
adjusted current assets 经调整的流动资产;调整后的流动资产 ?i_/f}.K  
adjusted figure 经调整的数字;调整后的数额 } Ifa5Lq)  
adjusted liabilities 经调整的负债;调整后的负债 wz3X;1l`c  
adjusted loss 经调整的亏损;调整后的亏损 Jc?zX8>Ae:  
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 G~C-tAB  
adjusted profit 经调整的利润;调整后的利润 nygGI_[l  
adjusted surplus 经调整的盈余额;调整后的盈余额 HD#>K 7  
adjusted value 经调整的价值;调整后的价值 O)V;na  
adjustment 调整;修订;理算〔保险〕 &8f/6dq  
adjustment centre 调剂中心 ~Y f8,m  
adjustment lag 调整过程的时间差距;调整时差 l"[.Q>d  
adjustment mechanism 调整机制 E4o{Z+C  
adjustment of loss 亏损调整 %6@)fRw  
adjustment process 调整过程;调整程序 zjA#8;h~w  
adjustment range 调整幅度 pHb,*C</  
administered exchange rate 受管制汇率 DjaXJ?'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pjS##pgVq  
administration expenses 行政费用 c nv%J}wq  
administration fee 手续费;行政费 _,0.h*c  
administration in bankruptcy 破产管理 +}at#%1@  
administration order 遗产管理令 _;^x^  
administrator 管理人;遗产管理人 v+xrn z  
administrator of the estate 遗产管理人 $X;OK  
admission of debt 债项承认书 z[ ;n2o|s  
admission of proof 接纳债权证明 nLAwo3  
advance 放贷款项;垫付款项;预支款项;预付款项 du }HTrsC  
advance account 暂支帐目;预付款帐户 2k=|p@V n~  
advance compensation 预付补偿金 Has}oe[  
advance from shareholder 股东垫款 }R}M>^(R4  
advance pending reimbursement 预支以待日后付还 6oQ7u90z*  
advanced economy 先进经济体系 O[$X36z  
advancement 预付;预付财产 n~ $S  
advances warrant 垫款令 aC=2v7*  
advancing 贷出 0sSBwG  
adverse balance 逆差 NUb$PT  
adverse exchange 逆汇 ~sn3_6{  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?s>_^xfD  
advice for collection 托收通知书 >A]l|#Rz  
advice of drawing 提款通知书;汇票通知书 Uu+ibVM$  
advice of payment 付款通知 J ?aJa  
Advisory Committee [Securities and Futures Commission] R`$jF\"`r  
谘询委员会〔证券及期货事务监察委员会〕 "qC3%9e  
Advisory Committee on Diversification 经济多元化谘询委员会 ~0024B[G  
affidavit 誓章;遗产申报誓章  Q'cWqr  
affidavit of no receipt 述明无收款的誓章 h`! 4`eI  
affiliate 联号;联营公司;附属公司 gktlwiCZ  
affiliated company 附属公司;联号;联营公司 X ]&`"Z]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 82r{V:NCK)  
affordability 负担能力 g qORE/[  
African Development Bank [AfDB] 非洲开发银行 dHOH]x  
after-acquired property 事后取得的财产 C$q-WoTM(  
after-hours dealing 市后交易 a}` M[%d7  
after-tax profit 税后盈利;税后利润;税后溢利 `}P9[HP  
agency agreement 代理协议 27[e0 j  
agency expenses 代理机构的开支 d< XY"Y%  
agency fee 代理费 .$d:c61X  
Agency Law 《代理法》 +KExK2=  
agent 代理人;承销人 `lm'_~=`&  
agent of company 公司代理人 Y:+:>[F  
agent's fee 代理人费;经纪费 MY\mo,#  
aggregate 总计;总数;总体数字 aBQ--Sz  
aggregate amount 总款额;总额 jQz^)8)B  
aggregate assets and liabilities 总体资产与负债 OAo03KW  
aggregate at constant price 按固定价格计算的总体数字 \Qv:7;?  
aggregate demand 总需求 Vm@VhCsp  
aggregate gross position 总持仓量 MW^FY4V1m  
aggregate limit 总限额 (/&ht-~EL  
aggregate of salaries tax 合计薪俸税 Q ijO%)  
aggregate performance 总体表现;总体业绩 Qu<HeSA_  
aggregate supply 总体供应 t3}_mJ  
aggregate surplus 总盈余 #,lbM%a  
aggregate total 整体总额 -KbO[b\V  
aggregate value 总值;合计价值 8Dxg6>  
aggregated basis 合计基准 ( Ygy%O%  
aggregated net chargeable income 合计应课税入息实额 2>x[_  
aggregation 合并计算;合计;总和 /^{Q(R(X<  
aggregation of incomes of husband and wife 夫妇入息合并计算 *a_QuEw _k  
aggregation of property 财产的总和 4 }_}3.  
agio 差价;贴水 u-n$%yDS  
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》 ZA_~o#0%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $h k_v~zM  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >>R)?24,<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  ;1,#rTs  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ZFX}=?+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment # 6?2 2Os  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 26_PFHQu4  
agreement for a settlement 授产协议 ;$!0pxL)s  
agreement for assignment 转让协议 MD1d  
agreement for sale 售卖协议;买卖协议 <;+QK=f  
agreement for sale and purchase 买卖协议 &,XPMT  
agreement for the payment of interest 支付利息协议 |M<R{Tt}nf  
agreement for the repayment of money 还款协议 _6nza)OFH  
agreement of reinsurance 再保险协议 zhRF>Y`  
Agricultural Bank of China 中国农业银行 |`wJ {-  
air passenger departure tax 飞机乘客离境税 yYk?K<ou  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [A!=Hv_$  
airport tax 机场税 H lFVc  
alcohol duty 酒精税 6xh -m  
alienation 让与;让渡;转让 XxB%  
alimony 生活费;赡养费 (|6!pQ7  
All Ordinaries Index [AOI] 所有普通股指数 aeLIs SEx  
all risks 全险;综合险 v"sU87+  
All Sales Record for Stock Market 《股票市场成交报告》 MS|1Q@S9  
Allied Capital Resources Limited 新联财务有限公司 s5d[sx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tUfze9m  
allocation letter 拨款信件 odcrP\S  
allocation of fund 分配款项;预留款项 8fWnKWbbjw  
allocation of profit 利润分配;溢利分配 blbzh';0}  
allocation warrant 拨款令 pek5P4W_  
allotment 分配;配股 kc2E4i  
allotment notice 股份配售通知;配股通知 {;UBW7{  
allotment of shares 股份分配 t nmz5Q  
allowable 可获宽免;免税的 ac4dIW{$3  
allowable business loss 可扣除的营业亏损 3@;24X  
allowable expenses 可扣税的支出 [.G~5%974  
allowance 免税额;津贴;备抵;准备金 Q6X}R,KA1  
allowance for debts 债项的免税额 .$x822   
allowance for depreciation by wear and tear 耗损折旧免税额 <&M5#:u  
allowance for funeral expenses 殡殓费的免税额 _{i- .;K  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 99q$>nx,w  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,n5 [Y)  
allowance to debtor 给债务人的津贴 &19z|Id  
alteration of capital 资本更改 ON_G D"  
alternate trustee 候补受托人 kA4kQ}q  
amalgamation 合并 Me,AE^pgL'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /8(t:  
ambit of charges 征税范围;收费范围 7 Uu  
amended valuation 经修订的估值 9JC8OSjJ  
American Commodities Exchange 美国商品交易所 v}z{OB  
American Express Bank Limited 美国运通银行 }<P%W~  
American Stock Exchange 美国证券交易所 )i.\q   
amortization 摊销 zpxy X|  
amount due from banks 存放银行同业的款项 ? v@q&  
amount due from banks abroad 存放海外银行同业的款项 ]7dal [i  
amount due from holding companies 控股公司欠款 \l;H !y[  
amount due from local banks 存放本港银行同业的款项 K)8 m?sf/  
amount due to banks 银行同业的存款 v[ y|E;B  
amount due to banks abroad 海外银行同业的存款 E"H> [E  
amount due to holding companies 控股公司存款 dI8y}EbE~  
amount due to local banks 本港银行同业的存款 f9E.X\"  
amount due to outport banks 外埠银行同业的存款 bzMs\rj\  
amount for note issue 发行纸币的款额 "l09Ae'V  
amount of bond 担保契据的款额 w+ibY  
amount of consideration 代价款额 YC~kq?  
amount of contribution 供款数额 p7)b@,  
amount of indebtedness 负债款额 :}w^-I"  
amount of principal of the loan 贷款本金额 QN m.8c$  
amount of rates chargeable 应征差饷数额 u"r1RG'  
amount of share capital 股本额 _{?/4ZhA\+  
amount of sums assured 承保款额 o{QPW  
amount of variation 变动幅度 !}uev  
amount of vote 拨款数额 w~9=6|_  
amount payable 应付款额 {I_I$x_  
amount receivable 应收款额 m`ab5<%Gn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (V~PYf%  
analysis 分析 {?'c|\n Li  
ancillary risk 附属风险 1(U\vMb  
annual account 周年帐目;周年帐目报表;年度决算;年结 <wt9K2,  
annual accounting date 年结日期 W>7o ec  
annual allowance 每年免税额;年积金;年度津贴;年津 ) /<\|mR  
annual balance 年度余额 B,dKpz;kFg  
annual disposable income 每年可动用收入 ODqWXw#  
annual estimates 周年预算 6JL:p{RLi  
annual fee 年费 v:] AS:  
annual general meeting 周年大会 =}AwA5G  
annual growth rate 年增率;每年增长率 Bx&wS|-)D  
annual long-term supplement 长期个案每年补助金 $lrq*Nf9c  
annual pensionable emolument 可供计算退休金的年薪 HPR*:t  
annual report 年报 jG3i )ALx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r*l:F{  
annual return 周年报表;周年申报表;每年报税表格 Aa/lKiiz  
Annual Return Rules 《周年报表规则》 lN^} qg><  
annual review of consumer prices 每年消费物价回顾 ! =c&U.B  
annual roll-forward basis 逐年延展方式 {utIaMb]&v  
annual salary 年薪 nK9A=H'Hc  
annual statement 年度报表;年度决算表 6|:]2S  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !23#Bz7  
annuitant 年金受益人 Y|iALrx  
annuity 年金 PUViTb  
annuity contract 年金合约 ^Ru/7pw 5  
annuity on human life 人寿年金 FLekyJmw~  
antecedent debt 先前的债项 K:eP Il{JE  
ante-dated cheque 倒填日期支票 8.Ty ,7Z  
anticipated expenditure 预期开支 6,|)%~VUm  
anticipated net profit 预期纯利 A5ps|zidI  
anticipated revenue 预期收入 &Qdd\h#  
anti-inflation measure 反通货膨胀措施 AiO29<  
anti-inflationary stance 反通货膨胀立场 0TI+6u  
apparent deficit 表面赤字 P}QuGy[  
apparent financial solvency 表面偿债能力 IZ6[|Ach6  
apparent partner 表面合伙人 +H L]t'UEg  
application for personal assessment 个人入息课税申请书 ;0VE *  
application of fund 资金应用 UujFZg[-P9  
application to release as liquidator and to destruct the books of accounts and documents NN W*  
申请免除清盘人职务及毁灭帐簿与文件 OC]_b36v  
appointed actuary 委任精算师 6!n%SUt  
appointed auditor 委任核数师;委任审计师 b1;80P/:D  
appointed trustee 委任的受托人 ^4yFLqrC  
appointer 委任人 GZ]; U] _  
apportioned pro rata 按比例分摊 daZY;_{"o  
apportionment 分配;分摊 ATU 2\Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vx_v/pD  
apportionment formula 分摊方程式 >p 7e6%  
apportionment of estate duty 遗产税的分摊 RSY{IY  
appraisal 估价;评估 cwxO| .m  
appreciable growth 可观增长 G =+sW  
appreciable impact 显着影响 i=<N4Vx  
appreciable increase 可观增长 b&Sk./ J6  
appreciation 增值;升值 bg)yl iX  
appreciation against other currencies 相对其他货币升值 9c1n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,wlh0;,  
appreciation tax 增值税 q*<Df=+B  
appropriation 拨款;拨用;拨付 t$Z#zx X  
appropriation account 拨款帐目 !f \y3p*j  
Appropriation Bill 拨款法案 $CVbc%  
appropriation-in-aid system 补助拨款办法 <c6C+OWT,  
approved assets 核准资产 k]"Rg2>%  
approved basket stock 认可一篮子证券 <5~} !N X`  
approved budget 核准预算 Ee##:I[z  
approved charitable donation 认可慈善捐款 X] /r'Tz  
approved charitable institution 认可慈善机构 s Hu~;)  
approved currency 核准货币;认可货币 kN>AY'1  
approved estimates 核准预算 x=bAR%i~  
approved estimates of expenditure 核准开支预算 dOe|uQXyD  
approved overseas insurer 核准海外保险人 ts Zr n  
approved overseas trust company 核准海外信托公司 $IQ  !g  
approved pooled investment fund 核准汇集投资基金 dHnId2@#  
approved provident fund scheme 认可公积金计划 &Fl^&&1C  
approved provision 核准拨款 zTP3JOe(  
approved redeemable share 核准可赎回股份 6;GL>))'  
approved regional stock 认可地区性证券 Oav^BhUO  
approved retirement scheme 认可退休金计划 INrUvD/*  
approved subordinated loan 核准附属贷款 D;|4ZjM-  
arbitrage 套戥;套汇;套利 swnov[0  
arbitrageur 套戥者;套汇者 h"')D  
arbitrary amount 临时款项 R gEKs"e  
arrangement 措施;安排;协定 c;ELAns>  
arrears 欠款 >b0e"eGt  
arrears of pay 欠付薪酬 ^6ZA2-f/<8  
arrears of revenue 逾期未收税款;逾期未收的帐项 EpCUL@+  
articles of association 组织章程;组织细则;组织章程细则 lYeot8  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 X .g")Bt7  
ascertainment of profit 确定利润 ^m{kn8  
"Asia Clear" “亚洲结算系统” gBq,So  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %?C{0(Z{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 gRKmfJ*u  
Asian Development Fund [ADF] 亚洲发展基金 . c+RFX@0  
Asian dollar bond 亚洲美元债券 fdN-Zq@'  
Asian dollar market 亚洲美元市场 N@^?J@#V  
Asian dollar rate 亚洲美元利率 _'dsEF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A[ZJS   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _#e='~;  
asked price 沽盘;喊价;索价;卖方报价 bI=\n)sEz  
assessable income 应评税入息 h.g11xa  
assessable loss 应评税亏损 9QI\[lT&  
assessable profit 应评税利润 ?jBna ~  
assessable value 应评税值 ~-6Kl3Y  
assessed profit 估定利润 s0.yPA  
assessed value 经评估价值 Hi9;i/  
assessment 评税;评定;估价;评税单 RIM"MR9qe=  
assessment number 评税编号;估价编号 I, .`w/I+  
assessment of additional tax 补加税评税 9+SeG\Th  
assessment of performance 业绩评估;实绩评价 TjlKy  
Assessor 评税主任 e0*',  
asset price bubbles 资产价格泡沫 u /cL[_Q  
asset-backed securities 具资产保证的证券 ^&DHBx"J  
assets accretion 资产增值 %n9}P , ?  
assets and liabilities 资产与负债 ts%@1Y?  
assets betterment statement 资产递增表;资产改进表 S0g5Ym ia  
assets lending 实物放款;有抵押贷款 Ps.O.2Z5ZB  
assets of the company passing on the death 死者去世时转移的公司资产 uyxU>yHV<g  
assets pledged as security for liabilities 用作负债抵押的资产 E'&UWD h  
assets portfolio 资产投资组合 3U@ p  
assets price 资产价格 yI bz\3  
assets quality 资产质素 M0x5s@  
assets realization 资产变现 o 1#XM/Z  
assets refinancing arrangement 资产再集资安排 sN 7I~  
assets securitization 资产证券化 _4rb7"b1  
assets situated outside Hong Kong 在香港以外地方的资产 n\.K:t[:  
assets stripping 削减资产;拆卖资产 =M 7FD  
assets value 资产值 Uz\B^"i|  
assignee 承让人 klKAwCQ,  
assignment 转让;转让书;转让契 QM9~O#rL  
assignment of interest 权益转让 qw0tw2|  
assignment of letters patent and trade mark 专利证书及商标转让 z(>{"t<C  
assignment of property 物业转让;物业转让书 #v')iR"  
assignment right 转让权 {`KgyC W:  
assignor 转让人 ^Q4w<sX'  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ||}|=Sz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <Ky\ ^  
associate member 附属会员 s+tS4E?  
associated body corporate 相联法人团体 C%"h1zWE:  
associated company 相联公司;联属公司 o~gduNG#  
associated corporation 相联法团 $ZXy&?4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r[ ' T.yo  
公认会计师公会〔英国〕 0d:t$2~C  
Association of Futures Exchange Brokers 香港期货经纪协会 ay'= M`uO_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #2I[F  
association of underwriters 承保人组织 2sy{  
assumption of control 接管 vP3Fb;  
assurance 担保;保险;转易;转易书 <=cj)  
assurance of interest 权益的转易 X`:(-3T  
at 19XX price 按一九XX年价格计算 xp1 +C{  
at a discount 按赔价计算;按贴水价格计算;打折扣 *WfOB2rU  
at a premium 按溢价计算;按升水价格计算 + yS"pOT  
at call 通知付款;按通知 q uv`~qn  
at constant market price 按固定市价计算 bI@+Or  
at constant price 按固定价格计算 W]_+3qvZ  
at cost 按成本计算 LZM[Wg#  
at current market price 按当时市价计算;按现时市价计算 .ymR%X_k  
at current price 按当时价格计算;按现时价格计算 *2 4P T7  
at factor cost 按要素成本计算;按生产要素成本计算 \Q*3/_}G  
at money-of-the-day price 按付款当日价格计算 f&ZxG,]H i  
at or better 按指定或较佳价位〔买卖指令〕 >('L2]4\v  
at par 按面值计算;平价 :{LVS nG  
at sight 见票即付 &.=d,XKN  
at the close 按收市盘 U-3KuR+0  
at the opening 按开市盘 &EXql']  
attestation 见证;见证条款 '7wI 2D  
at-the-money option 平价期权 L,waQk / @  
attorney 受权人;受托代表人 ^gH.5L0]gH  
attornment 新拥有人承认书 phl5E:fIKx  
attributable profit 可归属利润 }^?dK3~q  
attributable share value 可归属股份价值 6H VS0  
Auckland Stock Exchange 奥克兰证券交易所 7SXi#{  
auction 拍卖 /Rx%}~x/m  
auctioneer 拍卖商 11X-X  
audit 审计;核数 E^1uZI\z  
Audit Commission 审计署 RX=C)q2c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !F;W#Gc  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 i<bFF03*S  
audit review 帐目审查 Kdx?s;i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f&8&UL>e`  
audited account 审计帐目;经审计的帐目 5p94b*l  
audited annual account 经审计的周年帐目 i layU  
audited balance sheet 经审计的资产负债表 _9#4  
auditor 核数师;核数主任;审计师 (LTm!"Q  
auditor's certificate 核数师证明书;审计师证明书 5$GE3IER8  
auditor's report 核数师报告;审计师报告 u+[ZWhKUp  
Aussie bond 澳元债券 rA8neO)  
austerity budget 紧缩预算 = Yh>5A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0D|^S<z6  
Australia All Ordinaries Index 澳洲所有普通股票指数 4zpprh+`K  
Australian Dollar [AUD] 澳元 /r[0Dw  
Australian Options Market 澳大利亚期权市场 ub+>i  
Australian Securities Commission 澳洲证券事务监察委员会 0RYh4'=F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SG8|xoL  
Australian Stock Exchange 澳大利亚证券交易所 ~e~4S~{  
Austrian Schilling [ATS] 奥地利先令 D>?%p"e  
authentication 认证;鉴证 lp!@uoN^T  
authority to purchase 委托购买证;委购书 D D"]as"#  
authorization 认可;核准;授权;授权书 <z%zz c1s  
authorization by direction 指示授权 G:c)e ,pD  
authorization by instruction 指令授权 *@cXBav/<  
authorization by warrant 令状授权 b&HA_G4  
authorization of unit trust 单位信托的认可 !ygh`]6V  
authorized agent 指定代理人 h+,zfVJu  
authorized capital 法定资本 2B=yT8  
authorized clerk 出市员 UR1U; k  
authorized dealer 认可交易商 WkXa%OZ  
authorized financial institution 认可财务机构 2P!Pbl<  
authorized fund 认可基金 ud'r ?QDM  
authorized fund house 获授权的基金公司;认可基金公司 f/*Xw{s#  
authorized institution 认可机构 _D$|lk-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ga.a"\F.V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }4#%0x`w  
authorized insurer 获授权保险人;获认可承保人 !j%vUe;t  
authorized investment 特准投资项目 @,i:fY  
authorized person 获授权人 MHI0>QsI  
authorized representative 获授权代表 ~BrERUk  
authorized share capital 法定股本 c/x ^I{b*  
automated quotation system 自动报价系统 6Nj\N oS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iKLN !QR  
自动交易系统〔香港期货交易所有限公司〕 Wl;F]_|*(  
automatic adjustment mechanism 自动调整机制 (t>BO`,  
automatic adjustment system 自动调整系统 jNaK]  
Automatic Clearing House 自动票据交换所 rVt6tx  
automatic exchange rates accumulation system 自动化汇率累集系统 S,n*1&ogj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qI^6}PB  
automatic teller machine [ATM] 自动柜员机 3"6lPUS  
autopay 自动转帐 5``/exG>  
available assets 可用资产 l yF~E  
available fiscal reserve 现存财政储备 DN;g2 R`f  
available profit 可用利润 flR6^6E  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 qg'RD]a>R  
average 平均;平均数;海损 ~>k<I:BtrT  
average basic salary 平均基本薪金 9,`WQ+OI  
average consumer expenditure 平均消费开支;一般消费开支 %%G2w6 3M  
average cost 平均成本 A%k@75V@  
average cost of land production 增辟土地平均成本 l<(MC R*  
average daily turnover 平均每日成交额 2%. A{!  
average daily wage rate 平均每日工资率 pu0IhDMn  
average expenditure pattern 平均开支模式 3-lJ]7OT  
average growth rate 平均增长率 S'9T>&<Kn  
average net fixed assets 固定资产平均净值 //3iai  
average of relatives 相对价格平均数 FU;Tv).  
average price 平均价格 wta\C{{  
average propensity to consume 平均消费倾向;一般消费倾向 ? Z.p.v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 aVNRhnM  
average rate 平均率 *q=pv8&*s  
average revenue 平均收入;平均收益 |k^'}n  
average stock 平均库存;平均存货 =v:vc~G6  
average yearly rent 平均年租 }NMA($@A  
avoidance of double taxation 避免双重课税 DJS0;!# |O  
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 $k,Z)2  
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