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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: kefv=n*]l  
A share A股;甲类股份 Vy^yV|`v  
abatement of tax 减税;减扣免税额 ! M&un*  
ABN AMRO Bank N.V. 荷兰银行 J7wQ=! g  
above-the-line expenditure 线上项目支出;经常预算支出 F0'A/T'ht  
above-the-line receipt 线上项目收入;经常预算收入 "E)++\JL  
ABSA Asia Limited 南非联合亚洲有限公司 K}E7|gdG  
absolute change 绝对数值变更 9me}&Fdr  
absolute expenditure 实际开支 W({TC  
absolute guideline figure 绝对准则数字 6$fnQcpJ  
absolute interest 绝对权益 Sja{$zL+W  
absolute order of discharge 绝对破产解除令 WCmNibj  
absolute profit margin 绝对利润幅度 tG2OVRx8u  
absolute value 实值;绝对值 -N7L #a  
absolutely vested interest 绝对既得权益 }#HTO:r  
absorbed cost 已吸收成本;已分摊成本 ,mjfZ*N  
absorption 吸收;分摊;合并 IgVo%)n  
absorption rate 吸收率;摊配率;分摊率 }pE~85h4M  
ACB Finance Limited 亚洲商业财务有限公司 o47 f  
acceptable form of reciprocity 合理的互惠条件 V l~Y  
acceptable rate 适当利率;适当汇率 xJ2O4ob  
acceptance agreement 承兑协议 ,)rZAI  
acceptance for honour 参加承兑 "vOfAo]`  
acceptor 承兑人;接受人;受票人 EhIV(q9x  
acceptor for honour 参加承兑人 $rpTs?j*K$  
accident insurance 意外保险 nz(q)"A  
Accident Insurance Association of Hong Kong 香港意外保险公会 H8-D'q>R  
accident insurance scheme 意外保险计划 k'ZUBTRq!  
accident year basis 意外年度基准 Go\} A:|s  
accommodation 通融;贷款 ?7kV+{.  
accommodation bill 通融票据;空头票据 Awa|rIM  
accommodation party 汇票代发人 e@:P2(WW l  
account balance 帐户余额;帐户结余 {nQ)4.e6  
account book 帐簿 71l"m^Z3zy  
account collected in advance 预收款项 VqClM  
account current book 往来帐簿 v=*Bb3dt  
account of after-acquired property 事后取得的财产报告 3cCK"kr  
account of defaulter 拖欠帐目 833 %H`jQc  
account payable 应付帐款 yD[zzEuQ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i'Y'HI  
account receivable 应收帐款 6i]Nr@1C  
account receivable report 应收帐款报表 EO].qN-8  
account statement 结单;帐单;会计财务报表 lbB.*oQ  
account title 帐户名称;会计科目 ^5;vx  
accountant's report 会计师报告 %|*nmIPq(  
Accountant's Report Rules 会计师报告规则 NDRW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 P^8^1-b  
Accounting Arrangements 《会计安排》 ^$=tcoQG  
accounting basis 会计基础 h eE'S/  
accounting by Official Receiver 破产管理署署长呈交的帐目 "B9[cDM&  
Accounting Circular 《会计通告》 MjQ[^%lfL  
accounting class 会计类别 nxyjL)!)0  
accounting date 记帐日期;会计结算日期 \m=-8KpU  
accounting for money 款项核算 i5 L:L  
Accounting Officer 会计主任 <o&o=Y8  
accounting period 会计报告期;会计期 Dh&:-  
accounting policy 会计政策;会计方针 9U|<q  
accounting practice 会计惯例 m%oGzx+  
accounting principle 会计准则 ha|@ X p  
accounting record 会计记录 \6SMn6a4  
accounting report 会计报告 Q(IJD4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QGH h;  
Accounting Society of China 中国会计学会 Jt2,LL:G  
accounting statement 会计报表 CJ9cCtA  
accounting system 会计制度;会计系统 t{R5 EU  
accounting transaction 会计事项;帐务交易 (ve+,H6w\  
accounting treatment 会计处理 Qj 6gg  
accounting year 会计年度 y@o9~?M  
accretion 增值;添加 =PNdP  
accrual 应计项目;应累算数目 Sc&)~h}YF  
accrual basis 应计制;权责发生制 U@.u-)oX  
accrual basis accounting 应计制会计;权责发生制会计 I!fB1aq-  
accrue 应累算;应计 1mJbQ#5  
accrued benefit 应累算利益 Gr5`1`8|  
accrued charges 应计费用 0).fBBNG  
accrued cumulative preference share dividend 应累算的累积优先股股息 kqVg2#<@M  
accrued expenses 应累算费用 (O8,zqP9l  
accrued interest payable 应付利息;应计未付利息  6R;)  
accrued interest receivable 应收利息;应计未收利息 8W~lU~-  
accrued right 累算权益 |H ^w>mk  
accruing profit 应累算的利润 ;".z[l*  
accumulated fiscal reserve 累积财政储备 81g9ZV(4  
accumulated profit 累积利润;滚存溢利 AH&9Nye8  
accumulated reserve 累积储备 mi7sBA9L8  
accumulation of surplus income 累积收益盈余 7$(_j<o`  
acquired assets 既得资产 29"mE;j  
acquisition 收购;购置;取得 2c}B  
acquisition cost 购置成本 2X|CuL{]  
acquisition expenses 购置费用 1P_Fe[8  
acquisition of 100% interest 收购全部股权 T>#TDMU#Fm  
acquisition of control 取得控制权 HUj+-  
acquisition of fixed assets 购置固定资产 )K{o<m~WAo  
acquisition of shell “买壳” 9v~1We;{$  
acquisition price 收购价 j#N(1}r=1  
act of God 天灾 f5@.^hi[  
acting partner 执事合伙人 DVObrL)znL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &&X$d!V  
active partner 积极参与的合伙人 C/F@ ]_y  
active trading 交投活跃 3YR* ^  
actual circulation 实际流通 RK?jtb=&A  
actual cost 实际成本 mR"uhm}q  
actual expenditure 实际开支;实际支出 |vv]Z(_  
actual income 实际入息;实际收入;实际收益 0/ut:RV0  
actual market 现货市场 AK6=Ydu  
actual price 现货价;实际价格 Q>kiVvc  
actual profit 实际利润 xM&EL>m>L  
actual quotation 实盘;实际价位;实际报价 u\`/Nhn  
actual year basis 按实际年度计算 "?$L'!bM@  
actuals 实货 lZ}P{d'f.  
actuarial investigation 精算调查 Js/N()X  
actuarial principle 精算原则 FyCBN tCv  
actuarial report 精算师报告 !0`lu_ZN  
Actuarial Society of Hong Kong 香港精算学会 F4Rr26M  
actuarial valuation 精算师估值 _zdNLwE[  
actuary 精算师 MzcB3pi  
ad referendum agreement 暂定协议;有待覆核的协定 [!W5}=^H  
ad valorem duty 从价税;按值征税 O{~KR/  
ad valorem duty system 从价税制 ^D>fis  
ad valorem fee 从价费 ri:,q/-  
ad valorem tariff 从价关税 sTiYf  
additional allowance 额外免税额 5\WUoSgy  
additional amount for unexpired risk 未过期风险的额外款额 (}G!np  
additional assessable profit 补加应评税利润  Q.yb4  
additional assessment 补加评税 /w0sj`;"  
additional commitment 额外承担 47KNT7C  
additional commitment vote 额外承担拨款 YUCC*t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L ${m/@9  
additional dependent parent allowance 供养父母额外免税额 J<rlz5':  
additional provision 额外拨款 IAYACmlN&  
additional stamp duty 附加印花税 Hj2<ZL  
additional tax 补加税罚款;补加税款 [O\9 9>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F'1k<V?  
adjudged bankrupt 被裁定破产 6.[)`iF+#  
adjudicated bankrupt 裁定破产人 &Y+e=1a+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )#a7'Ba  
adjudication of bankruptcy 裁定破产;宣告破产 E30Ln_^o  
adjudication of insolvency 裁定无力偿还债务 )T9~8p.  
adjusted actual 经调整的实数;调整后的实数 M_Bu,<q^  
adjusted current assets 经调整的流动资产;调整后的流动资产 $%=G[/i'  
adjusted figure 经调整的数字;调整后的数额 m~;B:LN<  
adjusted liabilities 经调整的负债;调整后的负债 !~)90Z!  
adjusted loss 经调整的亏损;调整后的亏损 (Izf L1  
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 YGETMIT(  
adjusted profit 经调整的利润;调整后的利润 nWk e#{[  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;`+`#h3-V  
adjusted value 经调整的价值;调整后的价值 z?4=h Sy  
adjustment 调整;修订;理算〔保险〕 fH[Wkif  
adjustment centre 调剂中心 F_ 81l<  
adjustment lag 调整过程的时间差距;调整时差 w-ALCh8o  
adjustment mechanism 调整机制 }-74 f  
adjustment of loss 亏损调整 r_^)1w  
adjustment process 调整过程;调整程序 NEw $q4  
adjustment range 调整幅度 )&:L'N  
administered exchange rate 受管制汇率 -G-3q6A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a fx'  
administration expenses 行政费用 eeW`JG-E  
administration fee 手续费;行政费 /D'M24  
administration in bankruptcy 破产管理 P3!Atnv2  
administration order 遗产管理令 wN(&5rfS  
administrator 管理人;遗产管理人 { D+Ym%n  
administrator of the estate 遗产管理人 P_&p=${  
admission of debt 债项承认书 zW5C1:.3K  
admission of proof 接纳债权证明 wG8 nw;  
advance 放贷款项;垫付款项;预支款项;预付款项 oR#Ob#&  
advance account 暂支帐目;预付款帐户 tb,9a!?  
advance compensation 预付补偿金 >La><.z~  
advance from shareholder 股东垫款 |4fF T `  
advance pending reimbursement 预支以待日后付还 QD$Gw-U-l=  
advanced economy 先进经济体系 \x(^]/@  
advancement 预付;预付财产 {~_ Y _-  
advances warrant 垫款令 +Ofa#^5);K  
advancing 贷出 nR[^|CAR  
adverse balance 逆差 xzr<k Sp  
adverse exchange 逆汇 '#q4Bc1  
advertisement addressed to shareholders 在报章刊登的致股东通告 [1SMg$@<  
advice for collection 托收通知书 :RiF3h(  
advice of drawing 提款通知书;汇票通知书 Ys3uPs  
advice of payment 付款通知 e>AXXUEf  
Advisory Committee [Securities and Futures Commission] UFw](%=&M  
谘询委员会〔证券及期货事务监察委员会〕 ,EI:gLH  
Advisory Committee on Diversification 经济多元化谘询委员会 G?xJv`"9iC  
affidavit 誓章;遗产申报誓章 N}x9N.  
affidavit of no receipt 述明无收款的誓章 <*wM=aq  
affiliate 联号;联营公司;附属公司 oL-2qtv  
affiliated company 附属公司;联号;联营公司 N 9LgU)-Jt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^_W40/c3  
affordability 负担能力 "%@v++4y  
African Development Bank [AfDB] 非洲开发银行 ?:uNN  
after-acquired property 事后取得的财产 n Q-mmY>#  
after-hours dealing 市后交易 $(rc/h0/E  
after-tax profit 税后盈利;税后利润;税后溢利 J+ts  
agency agreement 代理协议 Oaa"T8t  
agency expenses 代理机构的开支 t,HFz6   
agency fee 代理费 ||Y<f *  
Agency Law 《代理法》 Ryv_1gR!  
agent 代理人;承销人 d:rGyA]  
agent of company 公司代理人 U\vY/6;JI  
agent's fee 代理人费;经纪费 n_23EcSy  
aggregate 总计;总数;总体数字 RB$ z]/=  
aggregate amount 总款额;总额 fd1C {^c  
aggregate assets and liabilities 总体资产与负债 a <wL#Id  
aggregate at constant price 按固定价格计算的总体数字 ? JXa~.dA  
aggregate demand 总需求 |<c WllN  
aggregate gross position 总持仓量 Ej"u1F14J  
aggregate limit 总限额 PVYyE3`UB  
aggregate of salaries tax 合计薪俸税 3i=Iu0  
aggregate performance 总体表现;总体业绩 HdNnUDb$B  
aggregate supply 总体供应 suVmg-d  
aggregate surplus 总盈余 JN(-.8<  
aggregate total 整体总额 .<YcSG  
aggregate value 总值;合计价值 Cy@ cLdV  
aggregated basis 合计基准  3+U]?7t  
aggregated net chargeable income 合计应课税入息实额 K0Tg|9  
aggregation 合并计算;合计;总和 ppN} k)m  
aggregation of incomes of husband and wife 夫妇入息合并计算 !20X sO  
aggregation of property 财产的总和 v&;:^jJ8  
agio 差价;贴水 GBQn_(b9I  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :_HF j.JW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ia4)uV8  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 c^9tYNn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v("wKHWTI@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 N`$!p9r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~x]9SXD%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 MKg,!TELe  
agreement for a settlement 授产协议 `^6 ,kI-c  
agreement for assignment 转让协议 orfp>B) 0  
agreement for sale 售卖协议;买卖协议 4 b,N8  
agreement for sale and purchase 买卖协议 %l !xkCKA  
agreement for the payment of interest 支付利息协议 |He=LQ }0  
agreement for the repayment of money 还款协议 $NG++N  
agreement of reinsurance 再保险协议 E^CiOTN  
Agricultural Bank of China 中国农业银行 lm0N5(XP  
air passenger departure tax 飞机乘客离境税 ,={t8lN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @PSLs *  
airport tax 机场税 i$uN4tVKT  
alcohol duty 酒精税 (.23rVvnT@  
alienation 让与;让渡;转让 ~ ?^/u8  
alimony 生活费;赡养费 ,hRN\Kt)p  
All Ordinaries Index [AOI] 所有普通股指数 |FNCXlgZ  
all risks 全险;综合险 a`c:`v2o  
All Sales Record for Stock Market 《股票市场成交报告》 46No%cSiG  
Allied Capital Resources Limited 新联财务有限公司 ^%<pJMgdF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0XU}B\'<  
allocation letter 拨款信件 3yO=S0`  
allocation of fund 分配款项;预留款项 'i|rj W(  
allocation of profit 利润分配;溢利分配 i.y)mcB4  
allocation warrant 拨款令 -x*2t;%z{U  
allotment 分配;配股 MesRa(  
allotment notice 股份配售通知;配股通知 ]?LB?:6  
allotment of shares 股份分配 5V5w:U>_z  
allowable 可获宽免;免税的 55DE\<r  
allowable business loss 可扣除的营业亏损 GbZ;#^S  
allowable expenses 可扣税的支出  jNyoN1M  
allowance 免税额;津贴;备抵;准备金 J/x2qQ$9  
allowance for debts 债项的免税额 uGVy6,  
allowance for depreciation by wear and tear 耗损折旧免税额 {eT.SO  
allowance for funeral expenses 殡殓费的免税额 Xm!-~n@-m7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `/IKdO*!S  
allowance for repairs and outgoings 修葺及支出方面的免税额 cgT  
allowance to debtor 给债务人的津贴 NXk!qGV2  
alteration of capital 资本更改 anN#5jt  
alternate trustee 候补受托人 :d,^I@]  
amalgamation 合并 0L-!! c3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H9 tXSh  
ambit of charges 征税范围;收费范围 01@t~v3!Z  
amended valuation 经修订的估值 4P8*k[.  
American Commodities Exchange 美国商品交易所 dcfe_EuT  
American Express Bank Limited 美国运通银行 z\!K<d"Xv  
American Stock Exchange 美国证券交易所 TnH\O$  
amortization 摊销 el PE%'  
amount due from banks 存放银行同业的款项 L}k/9F.5  
amount due from banks abroad 存放海外银行同业的款项 S4o$t -9l  
amount due from holding companies 控股公司欠款 ; H0{CkH  
amount due from local banks 存放本港银行同业的款项 >Aq:K^D/3F  
amount due to banks 银行同业的存款 n.}T1q|l  
amount due to banks abroad 海外银行同业的存款 }JgYCsF/f  
amount due to holding companies 控股公司存款 [2c{k  
amount due to local banks 本港银行同业的存款 1DJekiWf  
amount due to outport banks 外埠银行同业的存款 2N [=  
amount for note issue 发行纸币的款额 47>>4_Hz  
amount of bond 担保契据的款额 Xrqx\X  
amount of consideration 代价款额 dp5cDF}l  
amount of contribution 供款数额  %Y nmuZ  
amount of indebtedness 负债款额 5K%W a]W  
amount of principal of the loan 贷款本金额 oF&l-DHp  
amount of rates chargeable 应征差饷数额 g=8un`]7  
amount of share capital 股本额 WcUJhi^\C  
amount of sums assured 承保款额 !36]ud&  
amount of variation 变动幅度 uE5X~  
amount of vote 拨款数额 ~/#1G.H  
amount payable 应付款额 2DDsWJ;  
amount receivable 应收款额 \?fIt?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^A_;#vK  
analysis 分析 t0E51Ic@  
ancillary risk 附属风险 A*yi"{FLi  
annual account 周年帐目;周年帐目报表;年度决算;年结 nHXX\i  
annual accounting date 年结日期 *f+: <=i  
annual allowance 每年免税额;年积金;年度津贴;年津 hGTV;eU  
annual balance 年度余额 Jh/ E@}'  
annual disposable income 每年可动用收入 X` YwP/D  
annual estimates 周年预算 v3[@1FQ"  
annual fee 年费 6p;m\  
annual general meeting 周年大会 evuZY X@  
annual growth rate 年增率;每年增长率 )xU-;z0"~  
annual long-term supplement 长期个案每年补助金 /F/;G*n  
annual pensionable emolument 可供计算退休金的年薪 Gu0 ,)jy\  
annual report 年报 r7m D{0s*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4@  3[  
annual return 周年报表;周年申报表;每年报税表格 `)$_YZq|SR  
Annual Return Rules 《周年报表规则》 -0uV z)  
annual review of consumer prices 每年消费物价回顾 V|D] M{O  
annual roll-forward basis 逐年延展方式 [U{UW4  
annual salary 年薪 Z}6^ve  
annual statement 年度报表;年度决算表 5jcte< 5I_  
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 W7No ls{  
annuitant 年金受益人 KA s1(oG  
annuity 年金  >]D4Q<TY  
annuity contract 年金合约 kAYb!h[`  
annuity on human life 人寿年金 pbXi9|bI  
antecedent debt 先前的债项 6QQfQ,  
ante-dated cheque 倒填日期支票 G=9d&N  
anticipated expenditure 预期开支 uKr1Z2  
anticipated net profit 预期纯利 7A$B{  
anticipated revenue 预期收入 e&<yX  
anti-inflation measure 反通货膨胀措施 5z$,6T  
anti-inflationary stance 反通货膨胀立场 u'~;Y.@i'  
apparent deficit 表面赤字 Rd*[%)  
apparent financial solvency 表面偿债能力 $14:(<  
apparent partner 表面合伙人 !0VfbY9C  
application for personal assessment 个人入息课税申请书 (=x"Y{%  
application of fund 资金应用 [#^#+ |{\  
application to release as liquidator and to destruct the books of accounts and documents ^C)n$L>C0  
申请免除清盘人职务及毁灭帐簿与文件 32)tJ|m  
appointed actuary 委任精算师 7;:#;YS ha  
appointed auditor 委任核数师;委任审计师 :3h{ A`u  
appointed trustee 委任的受托人 %|W.^q  
appointer 委任人 B^ 7eoW  
apportioned pro rata 按比例分摊 CB\{!  
apportionment 分配;分摊 =3xE:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F"+o@9]  
apportionment formula 分摊方程式 K,ej%Vtz  
apportionment of estate duty 遗产税的分摊 v-j3bB  
appraisal 估价;评估 *Nb#W!  
appreciable growth 可观增长 gk0.zz([  
appreciable impact 显着影响 _u0$,Y?&|  
appreciable increase 可观增长 :*514N  
appreciation 增值;升值 3 fj  
appreciation against other currencies 相对其他货币升值 )$GIN/i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \*vHB`.,ey  
appreciation tax 增值税 1%[_`J;>Z  
appropriation 拨款;拨用;拨付 \;5\9B"i  
appropriation account 拨款帐目 IIFMYl gF  
Appropriation Bill 拨款法案 UPU+ver  
appropriation-in-aid system 补助拨款办法 {lG@hN'  
approved assets 核准资产 b&) 5:&MI  
approved basket stock 认可一篮子证券 KxGX\   
approved budget 核准预算 \ gwXH  
approved charitable donation 认可慈善捐款 Njc%_&r  
approved charitable institution 认可慈善机构 Yf_6PGNzX  
approved currency 核准货币;认可货币 EV M7Q>  
approved estimates 核准预算 &7mW9]  
approved estimates of expenditure 核准开支预算 zk_Eb?mhwV  
approved overseas insurer 核准海外保险人 Ol /\t  
approved overseas trust company 核准海外信托公司 , $*IzL~  
approved pooled investment fund 核准汇集投资基金 $"JpFT  
approved provident fund scheme 认可公积金计划 {Bvj"mL]j  
approved provision 核准拨款 F?+3%>/A @  
approved redeemable share 核准可赎回股份 F t&+vS  
approved regional stock 认可地区性证券 RF}X ER  
approved retirement scheme 认可退休金计划 yY{kG2b,  
approved subordinated loan 核准附属贷款 66&EBX}  
arbitrage 套戥;套汇;套利 >zvY\{WY  
arbitrageur 套戥者;套汇者 zSTR^sgJ  
arbitrary amount 临时款项 )>\}~s  
arrangement 措施;安排;协定 y8Xv~4qQW  
arrears 欠款 5i6 hp;=  
arrears of pay 欠付薪酬 jjs&`Fy,  
arrears of revenue 逾期未收税款;逾期未收的帐项 JNI>VP[c  
articles of association 组织章程;组织细则;组织章程细则 ?WI3/>:<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `NRH9l>B7  
ascertainment of profit 确定利润 ~^I> #Dd  
"Asia Clear" “亚洲结算系统” pcS+o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hi2sec|;<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vE, 37  
Asian Development Fund [ADF] 亚洲发展基金 0X|_^"!  
Asian dollar bond 亚洲美元债券 2RtHg_d_l  
Asian dollar market 亚洲美元市场 $& ~;@*[  
Asian dollar rate 亚洲美元利率 . 9G<y 4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 yTM3^R(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $o?@ 0  
asked price 沽盘;喊价;索价;卖方报价 o5o^TW{  
assessable income 应评税入息 * A|-KKo\  
assessable loss 应评税亏损 u0)7i.!M  
assessable profit 应评税利润 sRHA."A!8  
assessable value 应评税值 n| O [a6G  
assessed profit 估定利润 M(q'%XL^  
assessed value 经评估价值 L6P1L)  
assessment 评税;评定;估价;评税单 ^H'a4G3  
assessment number 评税编号;估价编号 FN[R(SLbL  
assessment of additional tax 补加税评税 `s#Hq\C  
assessment of performance 业绩评估;实绩评价 a~LC+8|JW  
Assessor 评税主任 :& XH?/Wi  
asset price bubbles 资产价格泡沫 34|a\b}  
asset-backed securities 具资产保证的证券 :,pSWfK H  
assets accretion 资产增值 9W`Frx'h1  
assets and liabilities 资产与负债 y %8op:'  
assets betterment statement 资产递增表;资产改进表 H5>hx {  
assets lending 实物放款;有抵押贷款 E4.SF|=x  
assets of the company passing on the death 死者去世时转移的公司资产 4 {GU6v)f  
assets pledged as security for liabilities 用作负债抵押的资产 x<i}_@Sn_+  
assets portfolio 资产投资组合 L #[]I,  
assets price 资产价格 q> :$c0JY  
assets quality 资产质素 &O\(;mFc  
assets realization 资产变现 S&jesG-F  
assets refinancing arrangement 资产再集资安排 mY!iu(R1  
assets securitization 资产证券化 Fig&&b a  
assets situated outside Hong Kong 在香港以外地方的资产 )u ?' ;  
assets stripping 削减资产;拆卖资产 iX{G]< n  
assets value 资产值 `BFIC7a  
assignee 承让人 ._:nw=Y0<}  
assignment 转让;转让书;转让契 X26   
assignment of interest 权益转让 .S\&L-{  
assignment of letters patent and trade mark 专利证书及商标转让 SF ]@|  
assignment of property 物业转让;物业转让书 =4!nFi  
assignment right 转让权 C.  MoKa3  
assignor 转让人 vC;]jJb:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^t "iX9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o`,Qku k  
associate member 附属会员 \[2lvft!  
associated body corporate 相联法人团体 'fwU]Hm  
associated company 相联公司;联属公司 u~zs* qp  
associated corporation 相联法团 %~ |HFYd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #1-xw~_  
公认会计师公会〔英国〕 'WyTI^K9  
Association of Futures Exchange Brokers 香港期货经纪协会 VxO%rq3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s Wjy6;  
association of underwriters 承保人组织 c8 K3.&P6  
assumption of control 接管 donw(_=  
assurance 担保;保险;转易;转易书 bEuaOBc  
assurance of interest 权益的转易 !{^\1QK  
at 19XX price 按一九XX年价格计算 *DI)?  
at a discount 按赔价计算;按贴水价格计算;打折扣 Z^KA  
at a premium 按溢价计算;按升水价格计算 RH;:9_*F  
at call 通知付款;按通知 eEc4bVQa  
at constant market price 按固定市价计算 YMpf+kN  
at constant price 按固定价格计算 }}{!u0N},V  
at cost 按成本计算 %Tn#-  
at current market price 按当时市价计算;按现时市价计算 %%%fL;-y  
at current price 按当时价格计算;按现时价格计算 ^>4o$}  
at factor cost 按要素成本计算;按生产要素成本计算 f,i5iSYf  
at money-of-the-day price 按付款当日价格计算 pj|pcv^  
at or better 按指定或较佳价位〔买卖指令〕 vW,snxK6y&  
at par 按面值计算;平价 qUF'{K   
at sight 见票即付 i@"e,7mSG  
at the close 按收市盘 7[v%GoE  
at the opening 按开市盘 H/F+X?t$0  
attestation 见证;见证条款 ug 7o>PX  
at-the-money option 平价期权 /x@RNdKv  
attorney 受权人;受托代表人 e59dVFug.U  
attornment 新拥有人承认书 U4?(A@z9^  
attributable profit 可归属利润 t-%Q`V=[  
attributable share value 可归属股份价值 I{0 k  
Auckland Stock Exchange 奥克兰证券交易所 )w~Fo,   
auction 拍卖 }71LLzG`/  
auctioneer 拍卖商 Z5G!ct:W  
audit 审计;核数 g8;D/  
Audit Commission 审计署 )YW<" $s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;a"q'5+Ne  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 omZO+=8Q  
audit review 帐目审查 0O!cN_l|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,0$)yZ3*3,  
audited account 审计帐目;经审计的帐目 FXKF\1`( H  
audited annual account 经审计的周年帐目 )bOBQbj  
audited balance sheet 经审计的资产负债表 }WFf''Z-  
auditor 核数师;核数主任;审计师 XdgUqQb}  
auditor's certificate 核数师证明书;审计师证明书 1-SVCk -  
auditor's report 核数师报告;审计师报告 %6j)=IOts  
Aussie bond 澳元债券 e>'H IO  
austerity budget 紧缩预算 1nj(h g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =#5D(0Ab  
Australia All Ordinaries Index 澳洲所有普通股票指数 =x#FbvV  
Australian Dollar [AUD] 澳元 \@a$'   
Australian Options Market 澳大利亚期权市场 @# P0M--X  
Australian Securities Commission 澳洲证券事务监察委员会 R_P}~l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .o{0+fC#  
Australian Stock Exchange 澳大利亚证券交易所 I lR\  #  
Austrian Schilling [ATS] 奥地利先令 }SyxPXs  
authentication 认证;鉴证 &UHPX?x  
authority to purchase 委托购买证;委购书 6" T['6:j  
authorization 认可;核准;授权;授权书 dP$GThGl  
authorization by direction 指示授权 lB8il2&  
authorization by instruction 指令授权 % u{W7  
authorization by warrant 令状授权 5R$G(Ap_  
authorization of unit trust 单位信托的认可 H2gj=krK  
authorized agent 指定代理人 Lr;(xw\['  
authorized capital 法定资本 xk~IN%\  
authorized clerk 出市员  84zTCX  
authorized dealer 认可交易商 k?nQ?B W  
authorized financial institution 认可财务机构 ;d.K_P  
authorized fund 认可基金 u?ek|%Ok  
authorized fund house 获授权的基金公司;认可基金公司 ]T! }XXK  
authorized institution 认可机构 >>dm }X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {X]R-1>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pC,o2~%{  
authorized insurer 获授权保险人;获认可承保人 co4h*?q  
authorized investment 特准投资项目 ;E2>Ovv  
authorized person 获授权人 SD\= m/W  
authorized representative 获授权代表 D:\g,\Z  
authorized share capital 法定股本 vQVK$n`  
automated quotation system 自动报价系统 >r/rc`Q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5@Bu99`  
自动交易系统〔香港期货交易所有限公司〕 =`n]/L"Q  
automatic adjustment mechanism 自动调整机制 cNpe_LvW  
automatic adjustment system 自动调整系统 }0 hL~i  
Automatic Clearing House 自动票据交换所 FX <b:#  
automatic exchange rates accumulation system 自动化汇率累集系统 _&3<6$}i"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dGfVZDsr]  
automatic teller machine [ATM] 自动柜员机 | aQ"3d  
autopay 自动转帐 X8eJ4%  
available assets 可用资产 wle@v Cmr  
available fiscal reserve 现存财政储备 Ey{%XR+*;  
available profit 可用利润 - "*r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 o;"OSp  
average 平均;平均数;海损 6~:Sgt nU  
average basic salary 平均基本薪金 `[#x_<\t  
average consumer expenditure 平均消费开支;一般消费开支 ({0)@+V8  
average cost 平均成本 rtJl _0`  
average cost of land production 增辟土地平均成本 ~Aad9yyi  
average daily turnover 平均每日成交额 .V9e=yW!*  
average daily wage rate 平均每日工资率 UnDgu4#R`A  
average expenditure pattern 平均开支模式 5y2? f  
average growth rate 平均增长率 iyZZ}M  
average net fixed assets 固定资产平均净值 ~\nBjM2  
average of relatives 相对价格平均数 ;32#t[i b  
average price 平均价格 nq} Q  
average propensity to consume 平均消费倾向;一般消费倾向 _?7#MWe&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0XwHP{XaO  
average rate 平均率 h<l1]h+x  
average revenue 平均收入;平均收益 /NT[ETMk+  
average stock 平均库存;平均存货 V5"CSMe  
average yearly rent 平均年租 ~H)4)r^  
avoidance of double taxation 避免双重课税 m^%|ZTrwN7  
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 MJ<Jb,D1  
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