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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: CYrL|{M]  
A share A股;甲类股份 `P z !H  
abatement of tax 减税;减扣免税额 Y*}Sq|y  
ABN AMRO Bank N.V. 荷兰银行 H1?1mH  
above-the-line expenditure 线上项目支出;经常预算支出 K5.C*|w  
above-the-line receipt 线上项目收入;经常预算收入 iuHG9#n  
ABSA Asia Limited 南非联合亚洲有限公司 ;%jt;Xv9  
absolute change 绝对数值变更 /BIPLDN6  
absolute expenditure 实际开支 If&p$pAH?  
absolute guideline figure 绝对准则数字 C3_*o>8  
absolute interest 绝对权益 M}5C;E*  
absolute order of discharge 绝对破产解除令 gN]`$==c[  
absolute profit margin 绝对利润幅度 MW$9,[  
absolute value 实值;绝对值 }dXL= ul  
absolutely vested interest 绝对既得权益 v%FVz  
absorbed cost 已吸收成本;已分摊成本 lpp'.HTP  
absorption 吸收;分摊;合并 ,DE%p +q  
absorption rate 吸收率;摊配率;分摊率 So8P 8TCK  
ACB Finance Limited 亚洲商业财务有限公司 UJm`GO  
acceptable form of reciprocity 合理的互惠条件 ]DUH_<3"E  
acceptable rate 适当利率;适当汇率 []2GN{m  
acceptance agreement 承兑协议 z H \*v'  
acceptance for honour 参加承兑 nu3 A'E`'k  
acceptor 承兑人;接受人;受票人 Z?x]HB`r  
acceptor for honour 参加承兑人 {[9^@k  
accident insurance 意外保险 '  qM3.U  
Accident Insurance Association of Hong Kong 香港意外保险公会 q(r2\  
accident insurance scheme 意外保险计划 p5H Mg\hT  
accident year basis 意外年度基准 *"4<&F S  
accommodation 通融;贷款 FCe503qND$  
accommodation bill 通融票据;空头票据 X! ]~]%K$y  
accommodation party 汇票代发人 9]YmP8  
account balance 帐户余额;帐户结余 e!-'O0-Kw  
account book 帐簿 >'T%=50YH  
account collected in advance 预收款项 ;I7Z*'5!  
account current book 往来帐簿 k Z3tz?Du  
account of after-acquired property 事后取得的财产报告 ;4_n:XUgo;  
account of defaulter 拖欠帐目 ~J2Q0Jv  
account payable 应付帐款 9qW,I|G  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @1 +/r?b  
account receivable 应收帐款 WIGb7}egR  
account receivable report 应收帐款报表 t!=S[  
account statement 结单;帐单;会计财务报表 <7&b|f$CL  
account title 帐户名称;会计科目 vK{K#{  
accountant's report 会计师报告 "_l[4o[D  
Accountant's Report Rules 会计师报告规则 0PfFli`2;  
accounting and auditing procedure 会计与审计程序;会计与核数程序 @<PL  
Accounting Arrangements 《会计安排》 4Oy c D  
accounting basis 会计基础 |s^ar8)=)  
accounting by Official Receiver 破产管理署署长呈交的帐目 vLke,MKW  
Accounting Circular 《会计通告》 fU}w81oe  
accounting class 会计类别 i!HGM=f  
accounting date 记帐日期;会计结算日期 #X8[g_d/  
accounting for money 款项核算 TXaXJIp  
Accounting Officer 会计主任 4|e#b(!  
accounting period 会计报告期;会计期 Ov|j{}=L=9  
accounting policy 会计政策;会计方针 ]@P*&FRcZ  
accounting practice 会计惯例 DEs?xl]zO  
accounting principle 会计准则 /{U{smtdFl  
accounting record 会计记录 `WB|h)Y  
accounting report 会计报告 l>iU Q&V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 96.Wfx  
Accounting Society of China 中国会计学会 <#Lw.;(U;k  
accounting statement 会计报表 h>/ViB@"W|  
accounting system 会计制度;会计系统 vuZ<'?Nm  
accounting transaction 会计事项;帐务交易 L~$RF {$  
accounting treatment 会计处理 oN$ZZk R  
accounting year 会计年度 G](K2=  
accretion 增值;添加 mOB\ `&h5  
accrual 应计项目;应累算数目 Lv4=-mWv&0  
accrual basis 应计制;权责发生制 bDo'hDmW  
accrual basis accounting 应计制会计;权责发生制会计 J53;w:O  
accrue 应累算;应计 ~V&ReW/  
accrued benefit 应累算利益 'YG`/@n;  
accrued charges 应计费用 ^ \?9W  
accrued cumulative preference share dividend 应累算的累积优先股股息 -^5R51  
accrued expenses 应累算费用 >guQY I@4,  
accrued interest payable 应付利息;应计未付利息 YZ>cE#  
accrued interest receivable 应收利息;应计未收利息 g)9/z  
accrued right 累算权益 -0`hJ_(  
accruing profit 应累算的利润 n`,Q:  
accumulated fiscal reserve 累积财政储备 O>GP>U?]  
accumulated profit 累积利润;滚存溢利 Rv-o__C!  
accumulated reserve 累积储备 39j d}]e  
accumulation of surplus income 累积收益盈余 #r:`bQ0;  
acquired assets 既得资产 $ T4PC5.  
acquisition 收购;购置;取得 .+|DN"PgJ  
acquisition cost 购置成本 hLvv:C@  
acquisition expenses 购置费用 Vk (bU=w  
acquisition of 100% interest 收购全部股权 5dF=DCZ  
acquisition of control 取得控制权 ,7(/Il9  
acquisition of fixed assets 购置固定资产 `O{Uz?#*x  
acquisition of shell “买壳” <@A^C$g  
acquisition price 收购价 "!tB";n  
act of God 天灾 Mb>XM7}PU  
acting partner 执事合伙人 +7^Ul6BB#K  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ttnXEF  
active partner 积极参与的合伙人 3(:mRb}  
active trading 交投活跃 v,+@ U6i  
actual circulation 实际流通 0Nu]N)H5<l  
actual cost 实际成本 ,&=`T 7i  
actual expenditure 实际开支;实际支出 _iu|*h1y  
actual income 实际入息;实际收入;实际收益 rieQ&Jt"  
actual market 现货市场 ?N ga  
actual price 现货价;实际价格 | #Pc e  
actual profit 实际利润 qM0MSwvC=  
actual quotation 实盘;实际价位;实际报价 + joE  
actual year basis 按实际年度计算 ECScx02  
actuals 实货 &EPEpN R  
actuarial investigation 精算调查 v~\45eEA  
actuarial principle 精算原则 ([Aq  
actuarial report 精算师报告 X$9QW3.M  
Actuarial Society of Hong Kong 香港精算学会 ~@8d[Tb  
actuarial valuation 精算师估值 Yg[IEy  
actuary 精算师 S nHAY <  
ad referendum agreement 暂定协议;有待覆核的协定 l5[xJH  
ad valorem duty 从价税;按值征税 ~@D%qbN  
ad valorem duty system 从价税制 6bcrPf}  
ad valorem fee 从价费 fn OkH  
ad valorem tariff 从价关税 d_uy;-3  
additional allowance 额外免税额 0EOX@;}  
additional amount for unexpired risk 未过期风险的额外款额 s%oAsQ_y  
additional assessable profit 补加应评税利润 j6vZ{Fx;w  
additional assessment 补加评税 $:[BB ,$  
additional commitment 额外承担 0*?XQV@  
additional commitment vote 额外承担拨款 yV/ J(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s8[9YfuW  
additional dependent parent allowance 供养父母额外免税额 4C%>/*%8>  
additional provision 额外拨款 ^-u HdafP  
additional stamp duty 附加印花税 w<Cmzkf  
additional tax 补加税罚款;补加税款 iyYY)roB  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 h50StZ8Yr  
adjudged bankrupt 被裁定破产 :XSc#H4  
adjudicated bankrupt 裁定破产人 &8_;:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?(q*U!=  
adjudication of bankruptcy 裁定破产;宣告破产 i4n b#  
adjudication of insolvency 裁定无力偿还债务 OLNn3 J  
adjusted actual 经调整的实数;调整后的实数 ,6O9#1A&i  
adjusted current assets 经调整的流动资产;调整后的流动资产 @/~k8M/  
adjusted figure 经调整的数字;调整后的数额 k6'#  
adjusted liabilities 经调整的负债;调整后的负债 1fW4=pF-K  
adjusted loss 经调整的亏损;调整后的亏损 Rr4CcM  
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 /]zib@i  
adjusted profit 经调整的利润;调整后的利润 |OZ>/l {  
adjusted surplus 经调整的盈余额;调整后的盈余额 O'-Zn]@.]  
adjusted value 经调整的价值;调整后的价值 9+I/y,aC  
adjustment 调整;修订;理算〔保险〕 Nf'dT;s.N  
adjustment centre 调剂中心 YeC,@d[  
adjustment lag 调整过程的时间差距;调整时差 Y@H,Lk  
adjustment mechanism 调整机制 I`W-RWZ  
adjustment of loss 亏损调整 g[au-.:  
adjustment process 调整过程;调整程序 yvWzc uL#  
adjustment range 调整幅度 0DB<hpC:5  
administered exchange rate 受管制汇率 BhW]Oq&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |Xm4(FN\  
administration expenses 行政费用 I"sobZ`  
administration fee 手续费;行政费 W}k?gg=  
administration in bankruptcy 破产管理 P}9Y8$Y>U  
administration order 遗产管理令 ]ZGvRA&  
administrator 管理人;遗产管理人 0ITA3v8{  
administrator of the estate 遗产管理人 E#$_uZ4  
admission of debt 债项承认书 &n]Z1e}5  
admission of proof 接纳债权证明 rtL9c w5  
advance 放贷款项;垫付款项;预支款项;预付款项 f=_?<I{  
advance account 暂支帐目;预付款帐户 IHbow0'  
advance compensation 预付补偿金 ~hz@9E]O  
advance from shareholder 股东垫款 1LE^dS^V  
advance pending reimbursement 预支以待日后付还 e4q k>Cw  
advanced economy 先进经济体系 ~5 pC$SC6>  
advancement 预付;预付财产 5V nr"d  
advances warrant 垫款令 (U'7Fc  
advancing 贷出 z]l-?>Zbg  
adverse balance 逆差 V87ee,  
adverse exchange 逆汇 i %hn  
advertisement addressed to shareholders 在报章刊登的致股东通告 t+!gzZ  
advice for collection 托收通知书 Ot$cmBhw!  
advice of drawing 提款通知书;汇票通知书 r(1pvcWY-  
advice of payment 付款通知  df4^C->:  
Advisory Committee [Securities and Futures Commission] CESe}^)n  
谘询委员会〔证券及期货事务监察委员会〕 Wytvs*\`  
Advisory Committee on Diversification 经济多元化谘询委员会 EkStb#  
affidavit 誓章;遗产申报誓章 rfXF 01I  
affidavit of no receipt 述明无收款的誓章 "UoCT7X  
affiliate 联号;联营公司;附属公司 )fd-IYi-3  
affiliated company 附属公司;联号;联营公司 O3C)N I\i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0Dm`Ek3A7x  
affordability 负担能力 ! jX+ox  
African Development Bank [AfDB] 非洲开发银行 nhP~jJn  
after-acquired property 事后取得的财产 oyN+pFVB:$  
after-hours dealing 市后交易 ccN&h  
after-tax profit 税后盈利;税后利润;税后溢利 /cL9 ?k;o  
agency agreement 代理协议 NkA6Cp[Q,1  
agency expenses 代理机构的开支 h`EH~W0:z  
agency fee 代理费 ;;y@z[ >  
Agency Law 《代理法》 0^!,[oh6*  
agent 代理人;承销人 ^mgI%_?1  
agent of company 公司代理人 R!/,E  
agent's fee 代理人费;经纪费 4-M6C 5#.  
aggregate 总计;总数;总体数字 W}R=  
aggregate amount 总款额;总额 +wz`_i)!  
aggregate assets and liabilities 总体资产与负债 QVSsi j  
aggregate at constant price 按固定价格计算的总体数字 -wtTq ph'  
aggregate demand 总需求 p*AP 'cR  
aggregate gross position 总持仓量 1!;"bHpk  
aggregate limit 总限额 SJ@8[n.x  
aggregate of salaries tax 合计薪俸税 p~, 3A:i  
aggregate performance 总体表现;总体业绩 ilIV}8  
aggregate supply 总体供应 \9>g;qPg}  
aggregate surplus 总盈余 _yxe2[TD  
aggregate total 整体总额 f`u5\!}=!  
aggregate value 总值;合计价值 XgiI6-B~  
aggregated basis 合计基准 ^;)SFmjg%  
aggregated net chargeable income 合计应课税入息实额 ]*g ss'N  
aggregation 合并计算;合计;总和 A| gs Uh  
aggregation of incomes of husband and wife 夫妇入息合并计算 !8  wid&  
aggregation of property 财产的总和 SA`J.4yn  
agio 差价;贴水 [I++>4  
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》 ,WO%L~db  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S& ,Ju%  
《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》 =p,4=wo{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =0s`4Y"+  
《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》 *%Nns',  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f#;ubfi"z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L_ Xn,  
agreement for a settlement 授产协议 $LxG>db  
agreement for assignment 转让协议 GFQG(7G9  
agreement for sale 售卖协议;买卖协议 n~"g'Y  
agreement for sale and purchase 买卖协议  EbBv}9g  
agreement for the payment of interest 支付利息协议 xS H6n  
agreement for the repayment of money 还款协议 ,<Grd5em.  
agreement of reinsurance 再保险协议 PUQ_w  
Agricultural Bank of China 中国农业银行 ,);= (r9  
air passenger departure tax 飞机乘客离境税 u-%r~ }  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f\x@ C)E  
airport tax 机场税 _o&,  
alcohol duty 酒精税 Ersr\ZB  
alienation 让与;让渡;转让 (s V]UGrZ  
alimony 生活费;赡养费 j#LV7@H.e?  
All Ordinaries Index [AOI] 所有普通股指数 D y`W5_xSz  
all risks 全险;综合险 B7Ki @)  
All Sales Record for Stock Market 《股票市场成交报告》 x%IXwP0  
Allied Capital Resources Limited 新联财务有限公司 5A2Y'ms,/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0,1L e$)6  
allocation letter 拨款信件 @wYQLZ  
allocation of fund 分配款项;预留款项 P EX26==  
allocation of profit 利润分配;溢利分配 }{#;;5KrB  
allocation warrant 拨款令 ONr?.MJ6j  
allotment 分配;配股 :>tF_6  
allotment notice 股份配售通知;配股通知 ~zE 1'  
allotment of shares 股份分配 *c~'0|r  
allowable 可获宽免;免税的 KD,^*FkkL  
allowable business loss 可扣除的营业亏损 AMh37Xo  
allowable expenses 可扣税的支出 G_2gKkIK-  
allowance 免税额;津贴;备抵;准备金 .\ ;l-U  
allowance for debts 债项的免税额 f7_\).T  
allowance for depreciation by wear and tear 耗损折旧免税额 L;.VEz!  
allowance for funeral expenses 殡殓费的免税额 r/N[7 *i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 tAb;/tM3I  
allowance for repairs and outgoings 修葺及支出方面的免税额 Njy9JX  
allowance to debtor 给债务人的津贴 d{iu+=NXz  
alteration of capital 资本更改 7~!I2DV_  
alternate trustee 候补受托人 @MN}^umx`  
amalgamation 合并 #[k~RYS3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aWHd}%  
ambit of charges 征税范围;收费范围 gD,YQ%aq  
amended valuation 经修订的估值 U,%s;  
American Commodities Exchange 美国商品交易所 P|unUW(P  
American Express Bank Limited 美国运通银行 aJK-O"0/  
American Stock Exchange 美国证券交易所 S 0R8'Y  
amortization 摊销 [Vrc:%Jk  
amount due from banks 存放银行同业的款项 ;-3h~k  
amount due from banks abroad 存放海外银行同业的款项 i63`B+L{  
amount due from holding companies 控股公司欠款 M(;y~ |e  
amount due from local banks 存放本港银行同业的款项 %gV)arwK  
amount due to banks 银行同业的存款 q;~R:}?@  
amount due to banks abroad 海外银行同业的存款 bGGeg%7  
amount due to holding companies 控股公司存款 4B:\  
amount due to local banks 本港银行同业的存款 &57qjA ,8<  
amount due to outport banks 外埠银行同业的存款 ]6a/0rg:t  
amount for note issue 发行纸币的款额 ^G|w8t+^  
amount of bond 担保契据的款额 vO}qjw  
amount of consideration 代价款额 Ap F*a$),  
amount of contribution 供款数额 qO:U]\P  
amount of indebtedness 负债款额 {Ior.(D>Y  
amount of principal of the loan 贷款本金额 ~&wXXVK3  
amount of rates chargeable 应征差饷数额 E@5zd@[  
amount of share capital 股本额 `7u\   
amount of sums assured 承保款额 kdK*MUB  
amount of variation 变动幅度 FX7Cjo#=R  
amount of vote 拨款数额  _/8_,9H  
amount payable 应付款额 |Q5H9<*  
amount receivable 应收款额 g)=V#Bglv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /p"U  
analysis 分析 RE ![O  
ancillary risk 附属风险 Du)B9s  
annual account 周年帐目;周年帐目报表;年度决算;年结 4/*]`  
annual accounting date 年结日期 E p^B,;~  
annual allowance 每年免税额;年积金;年度津贴;年津 Kwy1SyU  
annual balance 年度余额 W9 n^T+2  
annual disposable income 每年可动用收入 ~fyF&+ibp'  
annual estimates 周年预算 ]}nu9z<  
annual fee 年费 v t^r1j  
annual general meeting 周年大会 IT8B~I\OY  
annual growth rate 年增率;每年增长率 QT`fix{  
annual long-term supplement 长期个案每年补助金 pu\b`3C(  
annual pensionable emolument 可供计算退休金的年薪 #D!$~ h&i  
annual report 年报 20 jrv'f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S 3{Dn  
annual return 周年报表;周年申报表;每年报税表格 98D{{j92  
Annual Return Rules 《周年报表规则》 X?KGb{  
annual review of consumer prices 每年消费物价回顾 Y h^WTysBn  
annual roll-forward basis 逐年延展方式 2B6^ ]pSk  
annual salary 年薪 EG F:xl  
annual statement 年度报表;年度决算表 aj&\CJ  
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 `^O'V}T  
annuitant 年金受益人 hWe}' L-  
annuity 年金 o8w-$ Qb  
annuity contract 年金合约 Nawp t%  
annuity on human life 人寿年金 $@_YdZ!  
antecedent debt 先前的债项 l0gH(28K  
ante-dated cheque 倒填日期支票 6tOP}X  
anticipated expenditure 预期开支 n (OjjR m  
anticipated net profit 预期纯利 y.jS{r".  
anticipated revenue 预期收入 QH& %mr.S  
anti-inflation measure 反通货膨胀措施 qsI{ b<n  
anti-inflationary stance 反通货膨胀立场 |!$ Q<-]f  
apparent deficit 表面赤字 ^bF}_CSE  
apparent financial solvency 表面偿债能力 ~ wfoK7T}  
apparent partner 表面合伙人 ?+3R^%`V  
application for personal assessment 个人入息课税申请书 6o$Z0mG  
application of fund 资金应用 %0NLRfp  
application to release as liquidator and to destruct the books of accounts and documents R|/Wz/$1A  
申请免除清盘人职务及毁灭帐簿与文件 #uQrJh1o8  
appointed actuary 委任精算师 Bfbl#ZkyL  
appointed auditor 委任核数师;委任审计师 jIKBgsiF/  
appointed trustee 委任的受托人 cYsR0#  
appointer 委任人 @[n2dmj  
apportioned pro rata 按比例分摊 ^%-NPo<  
apportionment 分配;分摊 G=vN;e_$_b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g<M0|eX@~  
apportionment formula 分摊方程式 eT;AAGql  
apportionment of estate duty 遗产税的分摊 1UC2zM"  
appraisal 估价;评估 6(:)otz  
appreciable growth 可观增长 4+)Z k$E  
appreciable impact 显着影响 7 2`/d`  
appreciable increase 可观增长 ymHKcQ  
appreciation 增值;升值 bAUHUPe  
appreciation against other currencies 相对其他货币升值 rU],J!LF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZQ@3P7T  
appreciation tax 增值税 7TP$  
appropriation 拨款;拨用;拨付 #g,H("Qy({  
appropriation account 拨款帐目 [`q.A`Fd  
Appropriation Bill 拨款法案 bSQ_"  
appropriation-in-aid system 补助拨款办法 X)I/%{  
approved assets 核准资产 3QH(4N  
approved basket stock 认可一篮子证券 3 Q@9S  
approved budget 核准预算 n1_ %Td  
approved charitable donation 认可慈善捐款 @v"T~6M  
approved charitable institution 认可慈善机构 H1Q''$}Z.  
approved currency 核准货币;认可货币 \{kHSV%z  
approved estimates 核准预算 EH(tUwY%{  
approved estimates of expenditure 核准开支预算 FSv1X  
approved overseas insurer 核准海外保险人 cS4xe(n8  
approved overseas trust company 核准海外信托公司 aWdUuid  
approved pooled investment fund 核准汇集投资基金 nZe\5`  
approved provident fund scheme 认可公积金计划 AmZuo_  
approved provision 核准拨款 bG52s  
approved redeemable share 核准可赎回股份 [S%J*sz~  
approved regional stock 认可地区性证券 HP#ki!'  
approved retirement scheme 认可退休金计划 9_eS`,'  
approved subordinated loan 核准附属贷款 fH&zR#T7U4  
arbitrage 套戥;套汇;套利 'wa g |-  
arbitrageur 套戥者;套汇者 *<w3" iq  
arbitrary amount 临时款项 o.v2z~V  
arrangement 措施;安排;协定 #sL/y  
arrears 欠款 0xv\D0  
arrears of pay 欠付薪酬 JW-|<CJ  
arrears of revenue 逾期未收税款;逾期未收的帐项 E{<?l 7t  
articles of association 组织章程;组织细则;组织章程细则 fTTm$,f5N  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "X`Qe!zk4  
ascertainment of profit 确定利润 vnDmFqelz  
"Asia Clear" “亚洲结算系统” 4yhcK&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O(odNQy~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r;9z 5'  
Asian Development Fund [ADF] 亚洲发展基金 f;R>Pr;rD  
Asian dollar bond 亚洲美元债券 fD0{ 5  
Asian dollar market 亚洲美元市场 .6LS+[  
Asian dollar rate 亚洲美元利率 $kv@tzO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {Wh BoD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (Bsw/wv  
asked price 沽盘;喊价;索价;卖方报价 li@k Lh  
assessable income 应评税入息 bea|?lK  
assessable loss 应评税亏损 t~q?lT  
assessable profit 应评税利润 )TM!ms+K  
assessable value 应评税值 %U-Qsy8|D)  
assessed profit 估定利润 $]Jf0_  
assessed value 经评估价值 5|5=Y/   
assessment 评税;评定;估价;评税单 ad9EG#mD#  
assessment number 评税编号;估价编号 Mg+4huT  
assessment of additional tax 补加税评税 - gB{:UYi3  
assessment of performance 业绩评估;实绩评价 !1("(Eb  
Assessor 评税主任 _$!`VA%  
asset price bubbles 资产价格泡沫 pVY4q0@  
asset-backed securities 具资产保证的证券 D]jkR} t  
assets accretion 资产增值 gbJG`zC>U  
assets and liabilities 资产与负债 !h?=Wv ==]  
assets betterment statement 资产递增表;资产改进表 YKNb59k  
assets lending 实物放款;有抵押贷款 H)\4=^  
assets of the company passing on the death 死者去世时转移的公司资产 whw{dfE  
assets pledged as security for liabilities 用作负债抵押的资产 PaNeu1cO  
assets portfolio 资产投资组合 ?x'w~;9R/  
assets price 资产价格 FQ1arUOFW,  
assets quality 资产质素 b##1hm~+9  
assets realization 资产变现 E3bwyK!s  
assets refinancing arrangement 资产再集资安排 b1 H7  
assets securitization 资产证券化 URLk9PI  
assets situated outside Hong Kong 在香港以外地方的资产 x+K gc[r  
assets stripping 削减资产;拆卖资产 |J\,F.{'  
assets value 资产值 /;7ID41  
assignee 承让人 ]?M)NRk%S  
assignment 转让;转让书;转让契 :4U0I:J#  
assignment of interest 权益转让 2?*||c==*  
assignment of letters patent and trade mark 专利证书及商标转让 vsc&Ju%k  
assignment of property 物业转让;物业转让书 }{A?PHV5  
assignment right 转让权 j"i#R1T  
assignor 转让人 V +.Q0$~F5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \<=IMa0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &lUNy L  
associate member 附属会员 oikxg!0S  
associated body corporate 相联法人团体 Et.j1M|g  
associated company 相联公司;联属公司 ~oo'ky*H!  
associated corporation 相联法团 [#>{4qY2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W\%q} q2?  
公认会计师公会〔英国〕 ZzT&$J7]`{  
Association of Futures Exchange Brokers 香港期货经纪协会 .8:+MW/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M.S s: ttj  
association of underwriters 承保人组织 svqvG7  
assumption of control 接管 YQ+^  
assurance 担保;保险;转易;转易书 loBtd%wY  
assurance of interest 权益的转易 TH YVT%v  
at 19XX price 按一九XX年价格计算 [t$4Tdd  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,&[7u9@  
at a premium 按溢价计算;按升水价格计算 CB6o$U  
at call 通知付款;按通知 TqAtcAurM  
at constant market price 按固定市价计算 JA< :K0  
at constant price 按固定价格计算 jAZ >mo[  
at cost 按成本计算 1g~y]iQ  
at current market price 按当时市价计算;按现时市价计算 +O4(a.  
at current price 按当时价格计算;按现时价格计算 ZJ9x6|q  
at factor cost 按要素成本计算;按生产要素成本计算 Ox~ 9_d  
at money-of-the-day price 按付款当日价格计算 EDtCNqBS~2  
at or better 按指定或较佳价位〔买卖指令〕 viJJ e'\2  
at par 按面值计算;平价 K I`11lJW~  
at sight 见票即付 P,U$ %C!  
at the close 按收市盘 d- h"JZ9  
at the opening 按开市盘 UP]1(S?  
attestation 见证;见证条款 "1K:/n  
at-the-money option 平价期权 o(zTNk5d  
attorney 受权人;受托代表人 =!<^^6LZ  
attornment 新拥有人承认书 .$P|^Zx,  
attributable profit 可归属利润 b[yE~EQxr  
attributable share value 可归属股份价值 Hsgy'X%om  
Auckland Stock Exchange 奥克兰证券交易所 EavX8r  
auction 拍卖 'g~@"9'oe  
auctioneer 拍卖商 Ox|TMSb^  
audit 审计;核数 _0.pvQ  
Audit Commission 审计署 >(OYK}ZN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HS7_MGU  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 A=y"x$%-_  
audit review 帐目审查 vlu $!4I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 05"qi6tncz  
audited account 审计帐目;经审计的帐目 nc&Jmo7  
audited annual account 经审计的周年帐目 yjFe'  
audited balance sheet 经审计的资产负债表 BJgDo  
auditor 核数师;核数主任;审计师 $o"g73`3  
auditor's certificate 核数师证明书;审计师证明书 SOs,)  
auditor's report 核数师报告;审计师报告 rd">JEK;;  
Aussie bond 澳元债券 nP OO3!<{  
austerity budget 紧缩预算 3}j1RYtz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Za0gs @$  
Australia All Ordinaries Index 澳洲所有普通股票指数 Dp`HeSKU^  
Australian Dollar [AUD] 澳元  $WR?  
Australian Options Market 澳大利亚期权市场 Wy.";/C  
Australian Securities Commission 澳洲证券事务监察委员会 Je@kiE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kN.B/itvA  
Australian Stock Exchange 澳大利亚证券交易所 !LiQ 1`V{  
Austrian Schilling [ATS] 奥地利先令 -;U3w.-  
authentication 认证;鉴证 EX+,:l\^  
authority to purchase 委托购买证;委购书 n]v7V&mj\  
authorization 认可;核准;授权;授权书 <6R"h-u"  
authorization by direction 指示授权 R1/q3x  
authorization by instruction 指令授权 '#<> "|  
authorization by warrant 令状授权 Y&g&n o_  
authorization of unit trust 单位信托的认可 drIK(u\_  
authorized agent 指定代理人 Oy%Im8.-A#  
authorized capital 法定资本 :!']p2B  
authorized clerk 出市员 l]) Q.m  
authorized dealer 认可交易商 hbfsHT  
authorized financial institution 认可财务机构 ;_N"Fdl  
authorized fund 认可基金 :3 y_mf>  
authorized fund house 获授权的基金公司;认可基金公司 $kl$D"*0  
authorized institution 认可机构 h R~v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {xToz]YA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ye@t_,)x  
authorized insurer 获授权保险人;获认可承保人 n,sY\=vB  
authorized investment 特准投资项目 k}U JVH21k  
authorized person 获授权人 h0lu!m#\_  
authorized representative 获授权代表 `|?]CkP  
authorized share capital 法定股本 SM<d  
automated quotation system 自动报价系统 -dG,*0 >  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Wcn[gn<  
自动交易系统〔香港期货交易所有限公司〕 sf)W~Lx 5a  
automatic adjustment mechanism 自动调整机制 akCIa'>t  
automatic adjustment system 自动调整系统 |xeE3,8  
Automatic Clearing House 自动票据交换所 {*$9,  
automatic exchange rates accumulation system 自动化汇率累集系统 i-.c= M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <m]wi7  
automatic teller machine [ATM] 自动柜员机 CV3DMA  
autopay 自动转帐 lhxdx    
available assets 可用资产 s!de2z  
available fiscal reserve 现存财政储备 (bvoF5%  
available profit 可用利润 nB&j   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 R04J3D|  
average 平均;平均数;海损 >0T Za  
average basic salary 平均基本薪金 W>/UBN3  
average consumer expenditure 平均消费开支;一般消费开支 o\goE^,aeR  
average cost 平均成本 8(Fu  
average cost of land production 增辟土地平均成本 $H;+}VQ  
average daily turnover 平均每日成交额 KoF iQ?  
average daily wage rate 平均每日工资率 vYdlSe=6G  
average expenditure pattern 平均开支模式 8^vArS;  
average growth rate 平均增长率 P#*n3&Uu  
average net fixed assets 固定资产平均净值 *Ru2:}?MpS  
average of relatives 相对价格平均数 c{4R*|^  
average price 平均价格 U0IE1_R  
average propensity to consume 平均消费倾向;一般消费倾向 y 1nU{Sc@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 #KE;=$(S  
average rate 平均率 @ae>b  
average revenue 平均收入;平均收益 >{t+4p4k.  
average stock 平均库存;平均存货 F. T@)7  
average yearly rent 平均年租 'Sa!5h  
avoidance of double taxation 避免双重课税 mgcN(n1  
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 |^ iA6)Q  
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