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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: 4EXB;[ ]  
A share A股;甲类股份 'qArf   
abatement of tax 减税;减扣免税额 =\,uy8HX  
ABN AMRO Bank N.V. 荷兰银行 zP:cE  
above-the-line expenditure 线上项目支出;经常预算支出 FYb34LY  
above-the-line receipt 线上项目收入;经常预算收入 C@Nv;;AlU  
ABSA Asia Limited 南非联合亚洲有限公司 +&X%<S W  
absolute change 绝对数值变更 -w;(cE  
absolute expenditure 实际开支 6oinidB[l  
absolute guideline figure 绝对准则数字 WEa2E?*  
absolute interest 绝对权益 Xt{*N-v\  
absolute order of discharge 绝对破产解除令 F,GN[f-  
absolute profit margin 绝对利润幅度 4D$;KokZ  
absolute value 实值;绝对值 tM,%^){p$  
absolutely vested interest 绝对既得权益 Q\Gq|e*  
absorbed cost 已吸收成本;已分摊成本 9Ew7A(BG_3  
absorption 吸收;分摊;合并 [xfaj'j=@  
absorption rate 吸收率;摊配率;分摊率 ewuXpv%vwW  
ACB Finance Limited 亚洲商业财务有限公司 ~1*A  
acceptable form of reciprocity 合理的互惠条件 `gpQW~*R-;  
acceptable rate 适当利率;适当汇率 q8Nn%o=5V  
acceptance agreement 承兑协议 \ A%eG&  
acceptance for honour 参加承兑 FP#FB$eP  
acceptor 承兑人;接受人;受票人 C{Asp  
acceptor for honour 参加承兑人 !ph" mf$-  
accident insurance 意外保险 (>=7ng^  
Accident Insurance Association of Hong Kong 香港意外保险公会 2/36dGFH  
accident insurance scheme 意外保险计划 0Rz(|jlbS  
accident year basis 意外年度基准 ~gI{\iNF/  
accommodation 通融;贷款 "o&HE@t  
accommodation bill 通融票据;空头票据 n;8'`s  
accommodation party 汇票代发人 [U8$HQ+x  
account balance 帐户余额;帐户结余 1z*kc)=JF8  
account book 帐簿 6yu]GK} es  
account collected in advance 预收款项 "BKeot[""p  
account current book 往来帐簿 sVoW =4V8  
account of after-acquired property 事后取得的财产报告 {kLGWbo|Q  
account of defaulter 拖欠帐目 D6~+Y~R  
account payable 应付帐款 8L5!T6+D&  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q<6P. PTya  
account receivable 应收帐款 ?X9]HlH  
account receivable report 应收帐款报表 Cs@ +r  
account statement 结单;帐单;会计财务报表 H@l}[hkP  
account title 帐户名称;会计科目 >Z Ke  
accountant's report 会计师报告 S'U@X  
Accountant's Report Rules 会计师报告规则 \OC6M` /  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pO~c<d}b  
Accounting Arrangements 《会计安排》 .> Z,uT^A  
accounting basis 会计基础 F?u^"}%Fc  
accounting by Official Receiver 破产管理署署长呈交的帐目 y^Vw`-e  
Accounting Circular 《会计通告》 Nt:8ogk/  
accounting class 会计类别 kax\h  
accounting date 记帐日期;会计结算日期 Jqr)V2Y  
accounting for money 款项核算 _M,lQ~  
Accounting Officer 会计主任 9 L?;FY)_  
accounting period 会计报告期;会计期 Qn:kz*:  
accounting policy 会计政策;会计方针 PzZZ>7_6S  
accounting practice 会计惯例 Y&*x4&Lb  
accounting principle 会计准则 G",.,Px  
accounting record 会计记录 K?u(1  
accounting report 会计报告 +m,!e*g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?@R")$  
Accounting Society of China 中国会计学会 p|XAlia  
accounting statement 会计报表 8I+d)(:  
accounting system 会计制度;会计系统 g):]'  
accounting transaction 会计事项;帐务交易 ]Z4zF"@  
accounting treatment 会计处理 R^MiP|?ZH  
accounting year 会计年度 C+K=[   
accretion 增值;添加 .G>t72DpU  
accrual 应计项目;应累算数目 =y%rG :!  
accrual basis 应计制;权责发生制 VY+>=!  
accrual basis accounting 应计制会计;权责发生制会计 !asqr1/  
accrue 应累算;应计 5IqQ|/m<6  
accrued benefit 应累算利益 fT Y/4(  
accrued charges 应计费用 !q4x~G0d  
accrued cumulative preference share dividend 应累算的累积优先股股息 W9J1=  
accrued expenses 应累算费用 pKJK9@Ad  
accrued interest payable 应付利息;应计未付利息 LD(C\  
accrued interest receivable 应收利息;应计未收利息 V/"}ku  
accrued right 累算权益 TSL9ax4j  
accruing profit 应累算的利润 7\/5r.  
accumulated fiscal reserve 累积财政储备 znZ7*S >6\  
accumulated profit 累积利润;滚存溢利 ~# 7wdP  
accumulated reserve 累积储备 beZ(o?uK  
accumulation of surplus income 累积收益盈余 UQd6/mD`e  
acquired assets 既得资产 noNm^hFL  
acquisition 收购;购置;取得 q]<xMg#nu  
acquisition cost 购置成本 , fb( WY  
acquisition expenses 购置费用 */OI *{Q  
acquisition of 100% interest 收购全部股权 %85Icg  
acquisition of control 取得控制权 :#="%  
acquisition of fixed assets 购置固定资产 L>Jd7; =  
acquisition of shell “买壳” MonS hIz  
acquisition price 收购价 FfMnul  
act of God 天灾 ])y{BlZ  
acting partner 执事合伙人 zW4 O4b$T  
active market 买卖活跃的市场;交投畅旺的市场;旺市 R[A5JQ$[  
active partner 积极参与的合伙人 [cU,!={  
active trading 交投活跃 ;?IT)sNY  
actual circulation 实际流通 `Y3(~~YGn  
actual cost 实际成本 }qC SS<a  
actual expenditure 实际开支;实际支出 ~%y\@x7I  
actual income 实际入息;实际收入;实际收益 Pg^h,2h  
actual market 现货市场 #iis/6"  
actual price 现货价;实际价格 IlLn4Iw  
actual profit 实际利润 zTCP )x  
actual quotation 实盘;实际价位;实际报价 zp=!8Av  
actual year basis 按实际年度计算 'M'w,sID  
actuals 实货 R Td^ImV  
actuarial investigation 精算调查 IG.f=+<0  
actuarial principle 精算原则 6 ,N6jaW  
actuarial report 精算师报告 M%=P)cC  
Actuarial Society of Hong Kong 香港精算学会 ]TK=>;&  
actuarial valuation 精算师估值 3n(*E_n  
actuary 精算师 t&c&KFK)I&  
ad referendum agreement 暂定协议;有待覆核的协定 pZ+j[!  
ad valorem duty 从价税;按值征税 vC9@,[  
ad valorem duty system 从价税制 Q5E:|)G  
ad valorem fee 从价费 +cfziQ$'  
ad valorem tariff 从价关税 ++92:decM  
additional allowance 额外免税额 #q4*]qGHm  
additional amount for unexpired risk 未过期风险的额外款额 =B5E0x  
additional assessable profit 补加应评税利润 0B3 Q Vbp'  
additional assessment 补加评税 C;#" td  
additional commitment 额外承担 L :U4N*  
additional commitment vote 额外承担拨款 ^o%_W0_r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e)pTC97^L  
additional dependent parent allowance 供养父母额外免税额 /GsrGX8  
additional provision 额外拨款 ;9rTE|n  
additional stamp duty 附加印花税 jmW^`%;7  
additional tax 补加税罚款;补加税款 ~Q!~eTw  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ` *9EKj  
adjudged bankrupt 被裁定破产 |Is'-g!  
adjudicated bankrupt 裁定破产人 irFc}.dI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 a%[q |oyR  
adjudication of bankruptcy 裁定破产;宣告破产 )|T`17-  
adjudication of insolvency 裁定无力偿还债务 :{CFTc5:A  
adjusted actual 经调整的实数;调整后的实数 '\4fU%  
adjusted current assets 经调整的流动资产;调整后的流动资产 \8_V(lU   
adjusted figure 经调整的数字;调整后的数额 ABWb>EZ8  
adjusted liabilities 经调整的负债;调整后的负债 J'7 y   
adjusted loss 经调整的亏损;调整后的亏损 Pe,;MP\2  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 5LMj!)3  
adjusted profit 经调整的利润;调整后的利润 3bH5C3(u  
adjusted surplus 经调整的盈余额;调整后的盈余额 7jezw'\=~  
adjusted value 经调整的价值;调整后的价值 )l2P}k7`  
adjustment 调整;修订;理算〔保险〕 8*k oxS  
adjustment centre 调剂中心 G^" H*a  
adjustment lag 调整过程的时间差距;调整时差 BD1K H;  
adjustment mechanism 调整机制 eJf>"IF-  
adjustment of loss 亏损调整 &|,s{?z2  
adjustment process 调整过程;调整程序 %<S7  
adjustment range 调整幅度 5`UJouHi  
administered exchange rate 受管制汇率 ;qVG \wQq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~|=rwDBZ8l  
administration expenses 行政费用 R"Y?iZed3  
administration fee 手续费;行政费 jlRS:$|R0  
administration in bankruptcy 破产管理 GEi MmH?  
administration order 遗产管理令 vU9~[I`^p  
administrator 管理人;遗产管理人 }wkaQQh  
administrator of the estate 遗产管理人 iQj2UTds3  
admission of debt 债项承认书 (1y='L2rj  
admission of proof 接纳债权证明 W8uVd zQ   
advance 放贷款项;垫付款项;预支款项;预付款项 %QE5<2k  
advance account 暂支帐目;预付款帐户 8 DL hk  
advance compensation 预付补偿金 4^MSX+zt  
advance from shareholder 股东垫款 tBTJmih"  
advance pending reimbursement 预支以待日后付还 ,# iZS&  
advanced economy 先进经济体系 ;E2~L  
advancement 预付;预付财产 (.oaMA"B  
advances warrant 垫款令 T:)% P6/  
advancing 贷出 ._K$0U!  
adverse balance 逆差 RR'(9QJ$  
adverse exchange 逆汇 E~69^ cd  
advertisement addressed to shareholders 在报章刊登的致股东通告 0Ts!(b]B  
advice for collection 托收通知书 s9:%s*$u  
advice of drawing 提款通知书;汇票通知书 zK /f$}  
advice of payment 付款通知 ^OjvL6 A/p  
Advisory Committee [Securities and Futures Commission] %d-`71|lG^  
谘询委员会〔证券及期货事务监察委员会〕 :D^Y?  
Advisory Committee on Diversification 经济多元化谘询委员会 CMKhS,,o  
affidavit 誓章;遗产申报誓章 9M0d+:YJ  
affidavit of no receipt 述明无收款的誓章 7Ff?Ysr  
affiliate 联号;联营公司;附属公司 Ahd\TH  
affiliated company 附属公司;联号;联营公司 G/%Ubi6%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B^Bbso'{1  
affordability 负担能力 k{qLkcOg=  
African Development Bank [AfDB] 非洲开发银行 \ j x0ZHR  
after-acquired property 事后取得的财产 @!-aR u  
after-hours dealing 市后交易 _H/67dcz,  
after-tax profit 税后盈利;税后利润;税后溢利 J(&Gmk9&  
agency agreement 代理协议 dRM5urR6,  
agency expenses 代理机构的开支 sk\_[p  
agency fee 代理费 0JrK/Ma3  
Agency Law 《代理法》 AAdD\ %JZ  
agent 代理人;承销人 2Z-,c;21  
agent of company 公司代理人 p( HyRCH  
agent's fee 代理人费;经纪费 7rJ9 }/<I  
aggregate 总计;总数;总体数字 [ArO$X3\  
aggregate amount 总款额;总额 kYmo7  
aggregate assets and liabilities 总体资产与负债 vsw7|  
aggregate at constant price 按固定价格计算的总体数字 Skr iX\p  
aggregate demand 总需求 s?~8O|Mu'  
aggregate gross position 总持仓量 f^ywW[dF  
aggregate limit 总限额 /H.(d 4C  
aggregate of salaries tax 合计薪俸税 ^,~N7`  
aggregate performance 总体表现;总体业绩 T:dX4=z  
aggregate supply 总体供应 Y+OYoI  
aggregate surplus 总盈余 <XY;fhnB  
aggregate total 整体总额 Iy6p>z|  
aggregate value 总值;合计价值 T&mbXMN  
aggregated basis 合计基准 e%'z=%(  
aggregated net chargeable income 合计应课税入息实额 T^+1rG  
aggregation 合并计算;合计;总和 q!9^#c  
aggregation of incomes of husband and wife 夫妇入息合并计算 h<Jc;ht  
aggregation of property 财产的总和 tu7+LwF7  
agio 差价;贴水 =]WW'~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 @-}D7?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QR|XV%$  
《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》 A4}JZi6@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IsWcz+1n  
《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=;';(wR[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `X3Xz!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Rd .U;>  
agreement for a settlement 授产协议 J.*[gt%O|  
agreement for assignment 转让协议 )A"ZV[eOoQ  
agreement for sale 售卖协议;买卖协议 XX*'N+  
agreement for sale and purchase 买卖协议 e!.7no  
agreement for the payment of interest 支付利息协议 rL.<Z@ -  
agreement for the repayment of money 还款协议 ^l&nB.  
agreement of reinsurance 再保险协议 B-B?Ff>  
Agricultural Bank of China 中国农业银行 g"TPII$  
air passenger departure tax 飞机乘客离境税 :QxL 9&"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D$Kz9GVZq  
airport tax 机场税 YG-Z.{d5Z  
alcohol duty 酒精税 iLjuE)6-$  
alienation 让与;让渡;转让 d3\OHkM0^  
alimony 生活费;赡养费 t5I^1u6  
All Ordinaries Index [AOI] 所有普通股指数 ]u\  `  
all risks 全险;综合险 C+X)">/+L  
All Sales Record for Stock Market 《股票市场成交报告》 7=$+k]U8  
Allied Capital Resources Limited 新联财务有限公司 l6',  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y] D7i?3N  
allocation letter 拨款信件 3D]2$a_d  
allocation of fund 分配款项;预留款项 *(@L+D0N  
allocation of profit 利润分配;溢利分配 M@',3  
allocation warrant 拨款令 jc${.?m  
allotment 分配;配股 ._8xY$l$  
allotment notice 股份配售通知;配股通知 aW52.X z%8  
allotment of shares 股份分配 j|3g(_v4W  
allowable 可获宽免;免税的 o+]Y=r2  
allowable business loss 可扣除的营业亏损 M"k3zK,  
allowable expenses 可扣税的支出 D{Hh#x8Y  
allowance 免税额;津贴;备抵;准备金 # q0Ub-  
allowance for debts 债项的免税额 7}2sIf[I  
allowance for depreciation by wear and tear 耗损折旧免税额 Dq0-Kf,^  
allowance for funeral expenses 殡殓费的免税额 (#!(Q) ]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Pmqx ;  
allowance for repairs and outgoings 修葺及支出方面的免税额 <`oCz Q1  
allowance to debtor 给债务人的津贴 +Q@/F~1@6@  
alteration of capital 资本更改 EX+={U|ua$  
alternate trustee 候补受托人 ,\\%EZ%a  
amalgamation 合并 2rPcNh9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]+^;vc 1r  
ambit of charges 征税范围;收费范围 s_S<gR  
amended valuation 经修订的估值 v_?s1+w  
American Commodities Exchange 美国商品交易所 owfp^hla  
American Express Bank Limited 美国运通银行 B2ek&<I7N  
American Stock Exchange 美国证券交易所 0A) Vtj$  
amortization 摊销 I$3"|7[n  
amount due from banks 存放银行同业的款项 xI/{)I1f  
amount due from banks abroad 存放海外银行同业的款项 zbF:R[)  
amount due from holding companies 控股公司欠款 ^yEj]]6  
amount due from local banks 存放本港银行同业的款项 4jC4X*  
amount due to banks 银行同业的存款 >%PL_<Vbv  
amount due to banks abroad 海外银行同业的存款 ~zXG<}n  
amount due to holding companies 控股公司存款 UFzM#  
amount due to local banks 本港银行同业的存款 ]7XkijNb  
amount due to outport banks 外埠银行同业的存款 lpM>}0v   
amount for note issue 发行纸币的款额 w^:V."}-$  
amount of bond 担保契据的款额 >!HfH(is\  
amount of consideration 代价款额 3s+<    
amount of contribution 供款数额 *` @XKK  
amount of indebtedness 负债款额 %a)0?U  
amount of principal of the loan 贷款本金额 aTL8l.c2  
amount of rates chargeable 应征差饷数额 CjC'"+[w  
amount of share capital 股本额 p=mCK@  
amount of sums assured 承保款额 v!pj v%  
amount of variation 变动幅度 1Pw(.8P  
amount of vote 拨款数额 s2(w#n)  
amount payable 应付款额 }[=xe(4]D  
amount receivable 应收款额 Mp^OL7p^^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7/p J6>  
analysis 分析 QK``tWLIg7  
ancillary risk 附属风险 p]1yd;Jt  
annual account 周年帐目;周年帐目报表;年度决算;年结 Ef,7zKG  
annual accounting date 年结日期 v -|P_O&z  
annual allowance 每年免税额;年积金;年度津贴;年津 %v`-uAy:  
annual balance 年度余额 h a,=LV  
annual disposable income 每年可动用收入 4."o.:8x  
annual estimates 周年预算 U- *8%>Qp  
annual fee 年费 n,Yr!W:h  
annual general meeting 周年大会 ]RJb;  
annual growth rate 年增率;每年增长率 Q}=W>|aE.  
annual long-term supplement 长期个案每年补助金 cKi^C  
annual pensionable emolument 可供计算退休金的年薪 DJD]aI  
annual report 年报 JA SR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *D09P%  
annual return 周年报表;周年申报表;每年报税表格 [0tf Y0  
Annual Return Rules 《周年报表规则》 !%Hl#Pv}  
annual review of consumer prices 每年消费物价回顾 c5wkzY h  
annual roll-forward basis 逐年延展方式 3x(MvW30Lg  
annual salary 年薪 /]MB6E7&  
annual statement 年度报表;年度决算表 %0~wtZH_!  
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 *1o+o$hY2  
annuitant 年金受益人 n ]6 0  
annuity 年金 $_URXI  
annuity contract 年金合约 +GYI2  
annuity on human life 人寿年金 N?2 #YTjR  
antecedent debt 先前的债项 evg 7d  
ante-dated cheque 倒填日期支票 4U! .UNi  
anticipated expenditure 预期开支 "z#?OV5  
anticipated net profit 预期纯利 cyHak u+  
anticipated revenue 预期收入 +/~\b/  
anti-inflation measure 反通货膨胀措施 ].<sAmL^  
anti-inflationary stance 反通货膨胀立场 #<tWYE  
apparent deficit 表面赤字 jL7MmR#y5"  
apparent financial solvency 表面偿债能力 S$lmEJ_  
apparent partner 表面合伙人 <igx[2X  
application for personal assessment 个人入息课税申请书 fw:^Lyn9$  
application of fund 资金应用 \@}$Wjsl  
application to release as liquidator and to destruct the books of accounts and documents 0r$hPmvv8  
申请免除清盘人职务及毁灭帐簿与文件 4xAlaOw5M  
appointed actuary 委任精算师 TOPPa?=vk  
appointed auditor 委任核数师;委任审计师 F~Z 0  
appointed trustee 委任的受托人 [K)1!KK,L  
appointer 委任人 H/@M  
apportioned pro rata 按比例分摊 ,@'){V  
apportionment 分配;分摊 LD~uI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QIMv9;  
apportionment formula 分摊方程式 +U_-Lq )  
apportionment of estate duty 遗产税的分摊 \xO2WD  
appraisal 估价;评估 X!+Mgh6  
appreciable growth 可观增长 5%Fn^u:  
appreciable impact 显着影响 SX?$H~A  
appreciable increase 可观增长 "{ QHWZ  
appreciation 增值;升值 Nh\8+v*+{  
appreciation against other currencies 相对其他货币升值 DKVt8/vq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {DXZ}7w:v  
appreciation tax 增值税 yu?s5  
appropriation 拨款;拨用;拨付 "<.  
appropriation account 拨款帐目 I>8@=V~  
Appropriation Bill 拨款法案 ndCS<ojcBP  
appropriation-in-aid system 补助拨款办法 = C'e1=]  
approved assets 核准资产 n0_Az2   
approved basket stock 认可一篮子证券 z$BnEd.y=:  
approved budget 核准预算 1=q?#PQ  
approved charitable donation 认可慈善捐款 /o1)ZC$  
approved charitable institution 认可慈善机构 Ni@e/| 2b  
approved currency 核准货币;认可货币 oCdOC5  
approved estimates 核准预算 _ !^FW%  
approved estimates of expenditure 核准开支预算 zIQc#F6\5  
approved overseas insurer 核准海外保险人 im?XXsH'  
approved overseas trust company 核准海外信托公司 xu?QK6D:  
approved pooled investment fund 核准汇集投资基金 :56lzsWUE<  
approved provident fund scheme 认可公积金计划 6 pn@`UK  
approved provision 核准拨款 ;&^"q{m  
approved redeemable share 核准可赎回股份 R.YGmT'2  
approved regional stock 认可地区性证券 ^< /vbF  
approved retirement scheme 认可退休金计划 &!YH"{b  
approved subordinated loan 核准附属贷款 qnfRN'  
arbitrage 套戥;套汇;套利 $W_o$'crW  
arbitrageur 套戥者;套汇者 )p^jsv.  
arbitrary amount 临时款项 1uge>o&  
arrangement 措施;安排;协定 UWWD8~:  
arrears 欠款 rLw[y$2  
arrears of pay 欠付薪酬 dzv,)X  
arrears of revenue 逾期未收税款;逾期未收的帐项 bq6{ty"  
articles of association 组织章程;组织细则;组织章程细则 e>zk3\D!  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4tTZkJc  
ascertainment of profit 确定利润 q'V{vFfY%  
"Asia Clear" “亚洲结算系统” ot+~|Dl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4^NHf|UJH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O+o%C*`K  
Asian Development Fund [ADF] 亚洲发展基金 ;?lM|kK  
Asian dollar bond 亚洲美元债券 F",abp!  
Asian dollar market 亚洲美元市场 7fzyD  
Asian dollar rate 亚洲美元利率 oJ@PJvmR&a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ihBl",l&Hq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <:{[Zvl'k  
asked price 沽盘;喊价;索价;卖方报价 WmVw>.]@~  
assessable income 应评税入息 OO wA{]gK  
assessable loss 应评税亏损 m',_k Y3  
assessable profit 应评税利润 '=b&)HbeK  
assessable value 应评税值 -0r "#48(%  
assessed profit 估定利润 o>A%}YU  
assessed value 经评估价值 !g&B)0u]*  
assessment 评税;评定;估价;评税单 Y&Lk4  
assessment number 评税编号;估价编号 WfbNar[  
assessment of additional tax 补加税评税 W>|b98NPu  
assessment of performance 业绩评估;实绩评价 3Q~&xNf  
Assessor 评税主任 E|4XQ|B@  
asset price bubbles 资产价格泡沫 2V"gqJHv  
asset-backed securities 具资产保证的证券 5GFnfc}  
assets accretion 资产增值 XK/@!ud"`  
assets and liabilities 资产与负债 (l P4D:X  
assets betterment statement 资产递增表;资产改进表 YxkEAb!+  
assets lending 实物放款;有抵押贷款 KP7RrgOan&  
assets of the company passing on the death 死者去世时转移的公司资产 G~tOCp="p  
assets pledged as security for liabilities 用作负债抵押的资产 i|,A1c"*  
assets portfolio 资产投资组合 _>m*`:Wb  
assets price 资产价格 |ShRxE3@'  
assets quality 资产质素 fG$.DvJuK  
assets realization 资产变现 RHAr[$  
assets refinancing arrangement 资产再集资安排 XXwhs-:o  
assets securitization 资产证券化 q vVZA*  
assets situated outside Hong Kong 在香港以外地方的资产 z+D,:!yF  
assets stripping 削减资产;拆卖资产 s]%!  
assets value 资产值 K':pU1  
assignee 承让人 xAz4ZXj=q  
assignment 转让;转让书;转让契 Jo(}#_y?  
assignment of interest 权益转让 l(#Y8  
assignment of letters patent and trade mark 专利证书及商标转让 %y\7  
assignment of property 物业转让;物业转让书 nJ#@W b@  
assignment right 转让权 E0Y/N?  
assignor 转让人 9la~3L_g  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2y7q x1$C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 446hrzW>@  
associate member 附属会员 8=o(nFJw  
associated body corporate 相联法人团体 +2 o|#`)i  
associated company 相联公司;联属公司 h>%JG'DV  
associated corporation 相联法团 # %y{mn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x,c68Q)g  
公认会计师公会〔英国〕 ,k!f`  
Association of Futures Exchange Brokers 香港期货经纪协会 RTY4%6]O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &2]D+aL|h  
association of underwriters 承保人组织 a4.: i  
assumption of control 接管 $K5s)!  
assurance 担保;保险;转易;转易书 =pOY+S|  
assurance of interest 权益的转易 N,,2 VSUr  
at 19XX price 按一九XX年价格计算 c@B%`6kF  
at a discount 按赔价计算;按贴水价格计算;打折扣 S|4/C  
at a premium 按溢价计算;按升水价格计算 h GXD u;{  
at call 通知付款;按通知 }UdqX1jz  
at constant market price 按固定市价计算 CPeK0(7Zh  
at constant price 按固定价格计算 /)4r2x  
at cost 按成本计算 qTMz6D!Q  
at current market price 按当时市价计算;按现时市价计算 ZDmk<}A-U  
at current price 按当时价格计算;按现时价格计算 q;Pz B4#  
at factor cost 按要素成本计算;按生产要素成本计算 kj=2+)!E7  
at money-of-the-day price 按付款当日价格计算 T2;  9  
at or better 按指定或较佳价位〔买卖指令〕 esFL<T  
at par 按面值计算;平价 I_*>EA  
at sight 见票即付 ',j-n$Z^=  
at the close 按收市盘 ]~Qkg+>'&  
at the opening 按开市盘 be#"517  
attestation 见证;见证条款 (UT*T  
at-the-money option 平价期权 ( +hI   
attorney 受权人;受托代表人 !`=?<Fl  
attornment 新拥有人承认书 pdiZ"pe  
attributable profit 可归属利润 "TJ^Z!  
attributable share value 可归属股份价值 I>Yp=R  
Auckland Stock Exchange 奥克兰证券交易所 {[~,q\M[  
auction 拍卖 !|c5@0Wr  
auctioneer 拍卖商 ?.ihWbW_  
audit 审计;核数 Bys|i0tb-  
Audit Commission 审计署 bC-x`a@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Tou~U[V+  
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〕 t O>qd#I  
audit review 帐目审查 )d`$2D&iY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iH0c1}<k$  
audited account 审计帐目;经审计的帐目 e'&{KD,-T  
audited annual account 经审计的周年帐目  E/;YhFb[  
audited balance sheet 经审计的资产负债表 Ft !~w#&-  
auditor 核数师;核数主任;审计师 -h`0v  
auditor's certificate 核数师证明书;审计师证明书 { rn~D5R  
auditor's report 核数师报告;审计师报告 @R{&>Q:.  
Aussie bond 澳元债券 ix`xdVj`  
austerity budget 紧缩预算 eqCB2u"Jq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?0Zw ^a  
Australia All Ordinaries Index 澳洲所有普通股票指数 xII!2.  
Australian Dollar [AUD] 澳元 '~J6 mojE  
Australian Options Market 澳大利亚期权市场 [?*^&[  
Australian Securities Commission 澳洲证券事务监察委员会 ^yTN (\9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S:QEHd_C  
Australian Stock Exchange 澳大利亚证券交易所 1j,Y  
Austrian Schilling [ATS] 奥地利先令 s. [${S6O  
authentication 认证;鉴证 a@J :*W  
authority to purchase 委托购买证;委购书 WpZ^R;eK  
authorization 认可;核准;授权;授权书 6suc:rp";  
authorization by direction 指示授权  t m?  
authorization by instruction 指令授权 PQr N";+  
authorization by warrant 令状授权 v^ G5 N)F  
authorization of unit trust 单位信托的认可 bmpB$@  
authorized agent 指定代理人 DmsloPB?_  
authorized capital 法定资本 BW 7[JD  
authorized clerk 出市员 my6T@0R  
authorized dealer 认可交易商 w2L)f,X  
authorized financial institution 认可财务机构  P_g  
authorized fund 认可基金 ta(x4fP_  
authorized fund house 获授权的基金公司;认可基金公司 s2WB4U k  
authorized institution 认可机构 nE84W$\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |t_2AV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jo~vOu  
authorized insurer 获授权保险人;获认可承保人 W+X zU"l  
authorized investment 特准投资项目 JnDR(s4(E  
authorized person 获授权人 < n{9pZ5.  
authorized representative 获授权代表 jBbc$|O4SY  
authorized share capital 法定股本 v*LL7b0 A  
automated quotation system 自动报价系统 w=$_',5#Z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u 6+  
自动交易系统〔香港期货交易所有限公司〕 x!+ a,+G  
automatic adjustment mechanism 自动调整机制 PdZSXP4;k  
automatic adjustment system 自动调整系统 P.Bk-#}$  
Automatic Clearing House 自动票据交换所 XEI]T~  
automatic exchange rates accumulation system 自动化汇率累集系统 9^tyjX2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yS""*8/  
automatic teller machine [ATM] 自动柜员机 =Sq7U^(>  
autopay 自动转帐 K0]Wb=v  
available assets 可用资产 0% /M& N  
available fiscal reserve 现存财政储备 5{> cfN\q  
available profit 可用利润 <#-ERQw  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ~nQb;Bdh%  
average 平均;平均数;海损 :`K;0`C +  
average basic salary 平均基本薪金 .z"[z^/uF  
average consumer expenditure 平均消费开支;一般消费开支 q,GL#L  
average cost 平均成本 .+<K-'&=  
average cost of land production 增辟土地平均成本 wHmEt ORo  
average daily turnover 平均每日成交额 1tDN$rM5  
average daily wage rate 平均每日工资率 ]rS+v^@QH  
average expenditure pattern 平均开支模式 C1J'. !  
average growth rate 平均增长率 H;6V  
average net fixed assets 固定资产平均净值 sXWMXQ3  
average of relatives 相对价格平均数 qA30G~S  
average price 平均价格 ~EBZlTN  
average propensity to consume 平均消费倾向;一般消费倾向 fOJyY[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *uIHa"  
average rate 平均率 ]%."  
average revenue 平均收入;平均收益 &Lw| t_y  
average stock 平均库存;平均存货 - M]C-$  
average yearly rent 平均年租 9SPu 4i  
avoidance of double taxation 避免双重课税 f}apn=  
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 ?}y7S]B FI  
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