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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: *?Oh%.HgF  
A share A股;甲类股份 e\#aQ1?"  
abatement of tax 减税;减扣免税额 $Q|6W &?[;  
ABN AMRO Bank N.V. 荷兰银行 TJcHqzcUc  
above-the-line expenditure 线上项目支出;经常预算支出 SA"4|#3>7  
above-the-line receipt 线上项目收入;经常预算收入 ,LOx!  
ABSA Asia Limited 南非联合亚洲有限公司 6QHUBm2  
absolute change 绝对数值变更 V[8!ymi0  
absolute expenditure 实际开支 Y3V2}  
absolute guideline figure 绝对准则数字 !!6@r|.  
absolute interest 绝对权益 `^g-2~  
absolute order of discharge 绝对破产解除令 0p,_?3nX  
absolute profit margin 绝对利润幅度 J,h'eY5  
absolute value 实值;绝对值 5OTZa>H  
absolutely vested interest 绝对既得权益 %h_N%B$7c1  
absorbed cost 已吸收成本;已分摊成本 D1]?f`  
absorption 吸收;分摊;合并 8XfOM f~d`  
absorption rate 吸收率;摊配率;分摊率 svC m }`  
ACB Finance Limited 亚洲商业财务有限公司 EAs^i+/  
acceptable form of reciprocity 合理的互惠条件 RR`\q>|  
acceptable rate 适当利率;适当汇率 zYis~ +  
acceptance agreement 承兑协议 D.F1^9Q  
acceptance for honour 参加承兑 3ug>,1:6-  
acceptor 承兑人;接受人;受票人 2_6@&2  
acceptor for honour 参加承兑人 s ldcI@Z  
accident insurance 意外保险 9y\Ik/  
Accident Insurance Association of Hong Kong 香港意外保险公会 UOe@R|79q  
accident insurance scheme 意外保险计划 M(} T\R  
accident year basis 意外年度基准 +>tSO!}[  
accommodation 通融;贷款 ,]@Sytky  
accommodation bill 通融票据;空头票据 t,~feW,  
accommodation party 汇票代发人 Ch=jt*0  
account balance 帐户余额;帐户结余 +nYF9z2  
account book 帐簿 3cH^ ,F  
account collected in advance 预收款项 5uM`4xkj  
account current book 往来帐簿 vQ5rhRG)E  
account of after-acquired property 事后取得的财产报告 e{Mkwi+j  
account of defaulter 拖欠帐目 5 yL"=3&+  
account payable 应付帐款 t,5AoK/NL9  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 `j6O  
account receivable 应收帐款 k c L +  
account receivable report 应收帐款报表 sEa|2$  
account statement 结单;帐单;会计财务报表 JWQd6JQ_~V  
account title 帐户名称;会计科目 yTWicW7i  
accountant's report 会计师报告 j3o?B  
Accountant's Report Rules 会计师报告规则 _bCIVf`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 )C#>@W  
Accounting Arrangements 《会计安排》 UJ)( Sw  
accounting basis 会计基础 OQ3IkE`G  
accounting by Official Receiver 破产管理署署长呈交的帐目 b\SB  
Accounting Circular 《会计通告》  o^d  
accounting class 会计类别 m7cG ]a~a  
accounting date 记帐日期;会计结算日期 fo;^Jg.  
accounting for money 款项核算 m.yt?`  
Accounting Officer 会计主任 ,_'Z Jlx  
accounting period 会计报告期;会计期 @ &GA0;q0t  
accounting policy 会计政策;会计方针 RHI?_gf&  
accounting practice 会计惯例 y<ZT~e  
accounting principle 会计准则 4g+o/+6!4  
accounting record 会计记录 ad<ZdO*h  
accounting report 会计报告 Xq$9H@.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D'Kiy  
Accounting Society of China 中国会计学会 ;k=`J  
accounting statement 会计报表 1:Raa5  
accounting system 会计制度;会计系统 ZyrVv\'  
accounting transaction 会计事项;帐务交易 ]%(X }]}  
accounting treatment 会计处理 _10I0Z0  
accounting year 会计年度 |Mnc0Fgvy,  
accretion 增值;添加 8$ _8Yva"e  
accrual 应计项目;应累算数目 _.GHtu/I  
accrual basis 应计制;权责发生制 +qa^K%K  
accrual basis accounting 应计制会计;权责发生制会计 !$0ozDmD  
accrue 应累算;应计 e$-Y>Dd  
accrued benefit 应累算利益 \`?4PQ  
accrued charges 应计费用 |zp}u(N  
accrued cumulative preference share dividend 应累算的累积优先股股息 @(m?j1!M  
accrued expenses 应累算费用 ZY)&Fam}  
accrued interest payable 应付利息;应计未付利息 )%I62<N,z  
accrued interest receivable 应收利息;应计未收利息 1[(/{CClB  
accrued right 累算权益 \2 [  
accruing profit 应累算的利润 qD(dAU  
accumulated fiscal reserve 累积财政储备 KhNE_. Z  
accumulated profit 累积利润;滚存溢利 {G-y7y+E  
accumulated reserve 累积储备 iB*1Yy0DC  
accumulation of surplus income 累积收益盈余 tIW~Ng  
acquired assets 既得资产 j[$+hh3:  
acquisition 收购;购置;取得 RAoY`AWI  
acquisition cost 购置成本 q:P44`Aq  
acquisition expenses 购置费用 rVb61$  
acquisition of 100% interest 收购全部股权 }ho6  
acquisition of control 取得控制权 ]L!:/k,=S  
acquisition of fixed assets 购置固定资产 q!) nSD  
acquisition of shell “买壳” A{wSO./3  
acquisition price 收购价 5eX+9niY  
act of God 天灾 7;ddzxR4  
acting partner 执事合伙人 u/HNXJ7M`9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 e~G um  
active partner 积极参与的合伙人 p~<d8n4UH  
active trading 交投活跃 (p?B=  
actual circulation 实际流通 Y-P?t+l  
actual cost 实际成本 xU;Q ~(  
actual expenditure 实际开支;实际支出 5J*h7  
actual income 实际入息;实际收入;实际收益 A~ wVY  
actual market 现货市场 pLpWc~#  
actual price 现货价;实际价格 a_Z[@W  
actual profit 实际利润 ~J1UzUxX2  
actual quotation 实盘;实际价位;实际报价 K;~I ;G  
actual year basis 按实际年度计算 u [LsH  
actuals 实货 6;}W)S  
actuarial investigation 精算调查 0?,%B?A8O  
actuarial principle 精算原则 ?[hkh8|  
actuarial report 精算师报告 90 pt'Jg  
Actuarial Society of Hong Kong 香港精算学会 ~ =c[?:  
actuarial valuation 精算师估值 N'M+Z=!  
actuary 精算师 '8"$:y  
ad referendum agreement 暂定协议;有待覆核的协定 hWiBLip,z  
ad valorem duty 从价税;按值征税 \aGTi pB  
ad valorem duty system 从价税制 fTV3lyk  
ad valorem fee 从价费 T@on ue7  
ad valorem tariff 从价关税 DZU} p  
additional allowance 额外免税额 @HP7$U"  
additional amount for unexpired risk 未过期风险的额外款额 $McbVn)~f  
additional assessable profit 补加应评税利润 @<=<?T> 1  
additional assessment 补加评税 0`kaT ?>  
additional commitment 额外承担 K7] +. f  
additional commitment vote 额外承担拨款 *l8:%t\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t|cTl/i 4  
additional dependent parent allowance 供养父母额外免税额 u\}"l2 r  
additional provision 额外拨款 Xs$UpQo  
additional stamp duty 附加印花税 Mzj|57:gx  
additional tax 补加税罚款;补加税款 "S0WFP\P+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Tf.DFfV#y  
adjudged bankrupt 被裁定破产 Yi#U~ h  
adjudicated bankrupt 裁定破产人 M>|R&v  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 McRfEF \  
adjudication of bankruptcy 裁定破产;宣告破产 ~|=goHmm[  
adjudication of insolvency 裁定无力偿还债务 @x/D8HK2  
adjusted actual 经调整的实数;调整后的实数 wT^QO^.  
adjusted current assets 经调整的流动资产;调整后的流动资产 S,^)\=v  
adjusted figure 经调整的数字;调整后的数额 r( 8!SVX  
adjusted liabilities 经调整的负债;调整后的负债 1zJ)x?  
adjusted loss 经调整的亏损;调整后的亏损 "' ]|o~B  
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 c>yqq'  
adjusted profit 经调整的利润;调整后的利润 //- ;uEO  
adjusted surplus 经调整的盈余额;调整后的盈余额 U<.,"`=l  
adjusted value 经调整的价值;调整后的价值 $g]'$PB  
adjustment 调整;修订;理算〔保险〕 (b;*8  
adjustment centre 调剂中心 'mE!,KeS;  
adjustment lag 调整过程的时间差距;调整时差 t(5PKD#~Dc  
adjustment mechanism 调整机制 Zf8_ko;|:-  
adjustment of loss 亏损调整 6,Y<1b*|Vo  
adjustment process 调整过程;调整程序 VgcLG ]tE[  
adjustment range 调整幅度 <P1x3  
administered exchange rate 受管制汇率 {|/y/xYgy'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @hj5j;NHK  
administration expenses 行政费用 0m&W: c  
administration fee 手续费;行政费 {K>}eO:K  
administration in bankruptcy 破产管理 yDe#,|-p  
administration order 遗产管理令 *BAR`+;U  
administrator 管理人;遗产管理人 b&E9xD/;r  
administrator of the estate 遗产管理人 NKE,}^C  
admission of debt 债项承认书 N9gbj%+  
admission of proof 接纳债权证明 y-^m  
advance 放贷款项;垫付款项;预支款项;预付款项 Gil mJ2<  
advance account 暂支帐目;预付款帐户 Kz2s{y~?  
advance compensation 预付补偿金 s|o+ Im  
advance from shareholder 股东垫款 4~mmP.c  
advance pending reimbursement 预支以待日后付还 ^Qa!{9o[  
advanced economy 先进经济体系 0iTh |K0  
advancement 预付;预付财产 qfl#ki`,  
advances warrant 垫款令 `w#p8vR  
advancing 贷出 31k2X81;a  
adverse balance 逆差 Tt\G y  
adverse exchange 逆汇 (|.rEaTA[1  
advertisement addressed to shareholders 在报章刊登的致股东通告 oS Apa  
advice for collection 托收通知书 <t"|wYAa_  
advice of drawing 提款通知书;汇票通知书 IO}53zn<l  
advice of payment 付款通知 ><3!J+<?  
Advisory Committee [Securities and Futures Commission] D:vX/mf;7  
谘询委员会〔证券及期货事务监察委员会〕 ~mK|~x01@  
Advisory Committee on Diversification 经济多元化谘询委员会 9 Aq\1QC  
affidavit 誓章;遗产申报誓章 !OL[1_-4|K  
affidavit of no receipt 述明无收款的誓章 Y>To k|PV  
affiliate 联号;联营公司;附属公司 "=3bL>\<  
affiliated company 附属公司;联号;联营公司 %Ae43  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 IH$ZPux  
affordability 负担能力 qB8R4wCf  
African Development Bank [AfDB] 非洲开发银行 CH+mzy  
after-acquired property 事后取得的财产 GLE"[!s]f  
after-hours dealing 市后交易 %e%VHHO|  
after-tax profit 税后盈利;税后利润;税后溢利 Ue2%w/Yo  
agency agreement 代理协议 n(?BZ'&!O  
agency expenses 代理机构的开支 Gsa~zGN  
agency fee 代理费 0m 7_#g4$L  
Agency Law 《代理法》  Va3/#is'  
agent 代理人;承销人 8a,pDE  
agent of company 公司代理人 L@>$ Aw  
agent's fee 代理人费;经纪费 x4%1P w  
aggregate 总计;总数;总体数字 [ T!0ka  
aggregate amount 总款额;总额 +jN%w{^=  
aggregate assets and liabilities 总体资产与负债 5tQZf'pHfd  
aggregate at constant price 按固定价格计算的总体数字 5><KTya?=  
aggregate demand 总需求 l/g6Tv `w  
aggregate gross position 总持仓量 .}ePm(  
aggregate limit 总限额 d}--}&r  
aggregate of salaries tax 合计薪俸税 a5nA'=|}i  
aggregate performance 总体表现;总体业绩 FoB^iA6 e  
aggregate supply 总体供应 g vu1  
aggregate surplus 总盈余 l[u=_uaYl  
aggregate total 整体总额 _fE$KaP  
aggregate value 总值;合计价值 $, @,(M`i}  
aggregated basis 合计基准 X &s"}Hf  
aggregated net chargeable income 合计应课税入息实额 6&s" "J)3  
aggregation 合并计算;合计;总和 /+ Q3JS(  
aggregation of incomes of husband and wife 夫妇入息合并计算 8qWN~Gk1p{  
aggregation of property 财产的总和 AOscewQ  
agio 差价;贴水 ((cRe6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 W}aCU~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "`Mowp*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 > xie+ ^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tv'=xDCp  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 83g$k 9lG.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s5 ($b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $ n"*scyI  
agreement for a settlement 授产协议 wjc&S'[  
agreement for assignment 转让协议 w~wg[d  
agreement for sale 售卖协议;买卖协议 "'v^X!"  
agreement for sale and purchase 买卖协议 T3,}CK#O   
agreement for the payment of interest 支付利息协议 L. DD  
agreement for the repayment of money 还款协议 +\)a p  
agreement of reinsurance 再保险协议 cT(=pMt8>  
Agricultural Bank of China 中国农业银行 W\5PsGUsv  
air passenger departure tax 飞机乘客离境税 l _gJC.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (L'|n *Cr  
airport tax 机场税 Qs\*r@6?  
alcohol duty 酒精税 8"yZS)09  
alienation 让与;让渡;转让 Wf:LYL  
alimony 生活费;赡养费 pX?/=T@ Bw  
All Ordinaries Index [AOI] 所有普通股指数 ,jq:%Y[KZ  
all risks 全险;综合险 :b`ywSp`  
All Sales Record for Stock Market 《股票市场成交报告》 5N(OW:M  
Allied Capital Resources Limited 新联财务有限公司 xZ(ryE%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }BI|M_q.1~  
allocation letter 拨款信件 kcG_ n  
allocation of fund 分配款项;预留款项 H7dT6`<~Y  
allocation of profit 利润分配;溢利分配 k keDt+^  
allocation warrant 拨款令 ODNZLCB~t  
allotment 分配;配股 gAr=fq-|  
allotment notice 股份配售通知;配股通知 ]8/g[Ii  
allotment of shares 股份分配 0,5)L\{ R  
allowable 可获宽免;免税的 -OXC;y  
allowable business loss 可扣除的营业亏损 V_/.]zQA  
allowable expenses 可扣税的支出 Y1R?, 5  
allowance 免税额;津贴;备抵;准备金 Yan}H}Oq  
allowance for debts 债项的免税额 9Yd"Y-   
allowance for depreciation by wear and tear 耗损折旧免税额 `lA_knS  
allowance for funeral expenses 殡殓费的免税额 :JIJ!Xn)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0)rayzv  
allowance for repairs and outgoings 修葺及支出方面的免税额 bYBEh n  
allowance to debtor 给债务人的津贴 $Ts;o  
alteration of capital 资本更改 i|[**P  
alternate trustee 候补受托人 ],s{%a5wC  
amalgamation 合并 sf"vii,1A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t-Uo  
ambit of charges 征税范围;收费范围 [,56oMd~  
amended valuation 经修订的估值 TyY%<NCIb  
American Commodities Exchange 美国商品交易所 BlfadM;  
American Express Bank Limited 美国运通银行 |8?e4yVd  
American Stock Exchange 美国证券交易所 l 1vI  
amortization 摊销 DR7JEE  
amount due from banks 存放银行同业的款项 ?azcWf z0  
amount due from banks abroad 存放海外银行同业的款项 3 #"!Hg  
amount due from holding companies 控股公司欠款 4 (XV)QR  
amount due from local banks 存放本港银行同业的款项 qL4s@<|~  
amount due to banks 银行同业的存款 Z rv:uEl  
amount due to banks abroad 海外银行同业的存款 o3JSh=  
amount due to holding companies 控股公司存款 "h-ZwL  
amount due to local banks 本港银行同业的存款 _p^$.\k"  
amount due to outport banks 外埠银行同业的存款 dngG=  
amount for note issue 发行纸币的款额 M $f6. j  
amount of bond 担保契据的款额 h43py8v  
amount of consideration 代价款额 L7]o^p{g}Q  
amount of contribution 供款数额 '0w</g  
amount of indebtedness 负债款额 i>O8q%BnJ  
amount of principal of the loan 贷款本金额 2N{^V?:  
amount of rates chargeable 应征差饷数额 4W#DLip9  
amount of share capital 股本额 +{0v@6<(02  
amount of sums assured 承保款额 {krBAz&  
amount of variation 变动幅度 %,(X R`  
amount of vote 拨款数额 9oYE  
amount payable 应付款额 0D Lw  
amount receivable 应收款额 ohjl*dw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2Z>8ROv^X  
analysis 分析 uS5G(}[  
ancillary risk 附属风险 25 cJA4  
annual account 周年帐目;周年帐目报表;年度决算;年结 (hEg&@  
annual accounting date 年结日期 (67byO{  
annual allowance 每年免税额;年积金;年度津贴;年津 u+^KP>rM(  
annual balance 年度余额 f,x;t-o+R  
annual disposable income 每年可动用收入 yLPP6_59$  
annual estimates 周年预算 l <p(zLR  
annual fee 年费 C1>zwU_zo  
annual general meeting 周年大会 05:?5M4};  
annual growth rate 年增率;每年增长率 @C%6Wo4l3  
annual long-term supplement 长期个案每年补助金 ST2:&xH(  
annual pensionable emolument 可供计算退休金的年薪 OG9 '[o`8  
annual report 年报 ;;6$d{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lt ^*L% x  
annual return 周年报表;周年申报表;每年报税表格 Gt)ij?~  
Annual Return Rules 《周年报表规则》 w'E(9gV  
annual review of consumer prices 每年消费物价回顾 F ^Bk  @  
annual roll-forward basis 逐年延展方式 v: veKA  
annual salary 年薪 yf7|/M  
annual statement 年度报表;年度决算表 }2 Tq[rl~s  
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 z'*"iaX<c  
annuitant 年金受益人 W1521:  
annuity 年金 $01csj  
annuity contract 年金合约 &u~Pp=kv  
annuity on human life 人寿年金 y)"rh/;  
antecedent debt 先前的债项 #0PZa$kM(o  
ante-dated cheque 倒填日期支票 S+"Bq:u"  
anticipated expenditure 预期开支 TOhWfl;  
anticipated net profit 预期纯利 mfG m>U  
anticipated revenue 预期收入 IEfYg(c0U  
anti-inflation measure 反通货膨胀措施 E*h!{)z@F  
anti-inflationary stance 反通货膨胀立场 YmpaLZJ  
apparent deficit 表面赤字 AOJ[/YpM  
apparent financial solvency 表面偿债能力 !C h1q  
apparent partner 表面合伙人 ,Js-'vX  
application for personal assessment 个人入息课税申请书 0' oXA'L-J  
application of fund 资金应用 F]t=5 -O<  
application to release as liquidator and to destruct the books of accounts and documents +u&[ j/  
申请免除清盘人职务及毁灭帐簿与文件 P aeq  
appointed actuary 委任精算师 s/.P/g%tA>  
appointed auditor 委任核数师;委任审计师 wqi0%Cu*  
appointed trustee 委任的受托人 Z~<=I }@  
appointer 委任人 ~> N63I6  
apportioned pro rata 按比例分摊 8Ihl}aguW  
apportionment 分配;分摊 jZC[_p;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IJt'[&D  
apportionment formula 分摊方程式 d14n>  
apportionment of estate duty 遗产税的分摊 G$2@N6  
appraisal 估价;评估 8N+T=c  
appreciable growth 可观增长 >cLh$;l  
appreciable impact 显着影响 }%z%}V@(&  
appreciable increase 可观增长 ;>L8&m)R5  
appreciation 增值;升值 0ckmHv  
appreciation against other currencies 相对其他货币升值 P@f#DX )  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "}wO<O6[  
appreciation tax 增值税 vK[%c A"  
appropriation 拨款;拨用;拨付 K yyVO"  
appropriation account 拨款帐目 _9JFlBx  
Appropriation Bill 拨款法案 hO&_VCk  
appropriation-in-aid system 补助拨款办法 D6H?*4f]  
approved assets 核准资产 $8xb|S[  
approved basket stock 认可一篮子证券 p_(En4QSH  
approved budget 核准预算 rlGv6)vb  
approved charitable donation 认可慈善捐款 gO)":!_n W  
approved charitable institution 认可慈善机构 )$1>6C\  
approved currency 核准货币;认可货币 CJER&"em7  
approved estimates 核准预算 a+cDH  
approved estimates of expenditure 核准开支预算 gb|;]mk*"  
approved overseas insurer 核准海外保险人 -jy0Kl/p  
approved overseas trust company 核准海外信托公司 J8i,[,KcE  
approved pooled investment fund 核准汇集投资基金 ~\8(+qIv%f  
approved provident fund scheme 认可公积金计划 i/skU9  
approved provision 核准拨款 KPI96P  
approved redeemable share 核准可赎回股份 3h:y[Vm#9y  
approved regional stock 认可地区性证券 gnjhy1o  
approved retirement scheme 认可退休金计划 J{.UUw9Agd  
approved subordinated loan 核准附属贷款 s'oNW  
arbitrage 套戥;套汇;套利 tv.<pP9-C  
arbitrageur 套戥者;套汇者 K, I  
arbitrary amount 临时款项 k@un}}0r  
arrangement 措施;安排;协定 w#[cGaIB  
arrears 欠款 3fp&iz  
arrears of pay 欠付薪酬 n=bdV(?4  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;Xy=;Z.]i  
articles of association 组织章程;组织细则;组织章程细则 2,F9P+  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 '5 ~cd  
ascertainment of profit 确定利润 \Dy|}LE  
"Asia Clear" “亚洲结算系统” PCHspe9!y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -F[@)$L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `:;q4zij;  
Asian Development Fund [ADF] 亚洲发展基金 E_aBDiyDf  
Asian dollar bond 亚洲美元债券 x(vQ %JC  
Asian dollar market 亚洲美元市场 ($kw*H{Ah^  
Asian dollar rate 亚洲美元利率 mHHlm<?]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W.?/p~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E "}@SaB-  
asked price 沽盘;喊价;索价;卖方报价 : S3+UT  
assessable income 应评税入息 |5tZ*$nGa  
assessable loss 应评税亏损 (or"5}\6-  
assessable profit 应评税利润 R6O v  
assessable value 应评税值 z-606g  
assessed profit 估定利润 <y] 67:"<v  
assessed value 经评估价值 Uu5(/vw]  
assessment 评税;评定;估价;评税单 flo$[]`.7  
assessment number 评税编号;估价编号 d_M+W@{  
assessment of additional tax 补加税评税 w\YS5!P,V  
assessment of performance 业绩评估;实绩评价 ,d,2Q  
Assessor 评税主任 8ZVQM7O  
asset price bubbles 资产价格泡沫 a \1QnCy  
asset-backed securities 具资产保证的证券 %Qlc?Wl:  
assets accretion 资产增值 %:d7Ts&?Z  
assets and liabilities 资产与负债 t+iHsCG)>  
assets betterment statement 资产递增表;资产改进表 ;//9,x9;t  
assets lending 实物放款;有抵押贷款 U:C:ugm  
assets of the company passing on the death 死者去世时转移的公司资产 *k}m?;esb  
assets pledged as security for liabilities 用作负债抵押的资产 xNf}f 9 l  
assets portfolio 资产投资组合 MCmb/.&wu  
assets price 资产价格 xdm\[s  
assets quality 资产质素 {]<c6*gQ  
assets realization 资产变现 \ agZ D+  
assets refinancing arrangement 资产再集资安排 T5."3i  
assets securitization 资产证券化 1.F&gP)9  
assets situated outside Hong Kong 在香港以外地方的资产 rBNVI;JZW  
assets stripping 削减资产;拆卖资产 o #e8 Piw  
assets value 资产值 hc[ K VLpS  
assignee 承让人 5 tQz!M  
assignment 转让;转让书;转让契 hj9TiH/+  
assignment of interest 权益转让 Td|u@l4B  
assignment of letters patent and trade mark 专利证书及商标转让 GQn:lu3j:  
assignment of property 物业转让;物业转让书 oNyYx6q:Q  
assignment right 转让权 WC`h+SC`.  
assignor 转让人 ?gl&q+mv  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0bDc 4m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B5;%R01A  
associate member 附属会员 d"9tP& Q  
associated body corporate 相联法人团体 >8"Svt$  
associated company 相联公司;联属公司 &Mk!qE<:N  
associated corporation 相联法团 ]=q auf>3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] oCa Ymi=:  
公认会计师公会〔英国〕 &sWr)>vs  
Association of Futures Exchange Brokers 香港期货经纪协会 p8~lGuH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !%,7*F(  
association of underwriters 承保人组织 jU j\<aW  
assumption of control 接管 P3&s<mh  
assurance 担保;保险;转易;转易书 ORs :S$Nt$  
assurance of interest 权益的转易 A _zCSRF,  
at 19XX price 按一九XX年价格计算 2!J#XzR0W  
at a discount 按赔价计算;按贴水价格计算;打折扣 II=`=H{  
at a premium 按溢价计算;按升水价格计算  7H  
at call 通知付款;按通知 y9 {7+]  
at constant market price 按固定市价计算 Z^&G9I#  
at constant price 按固定价格计算 ~R w1  
at cost 按成本计算 T+}|$/Tv  
at current market price 按当时市价计算;按现时市价计算 'K?h6?#  
at current price 按当时价格计算;按现时价格计算 S)WxTE9  
at factor cost 按要素成本计算;按生产要素成本计算 (BVqmi{  
at money-of-the-day price 按付款当日价格计算 C e-ru)  
at or better 按指定或较佳价位〔买卖指令〕 tb+gCs'D  
at par 按面值计算;平价 (XO=W+<'  
at sight 见票即付 #:gd9os :  
at the close 按收市盘 G;G*!nlWf  
at the opening 按开市盘 0!\C@wnH  
attestation 见证;见证条款 l/'GbuECm  
at-the-money option 平价期权 f=F:Af!  
attorney 受权人;受托代表人 A*y4<'}<  
attornment 新拥有人承认书 2d[q5p  
attributable profit 可归属利润 L/tpT?$fi  
attributable share value 可归属股份价值 ?$f.[;mh  
Auckland Stock Exchange 奥克兰证券交易所 4H-eFs%5  
auction 拍卖 yxt"vm;  
auctioneer 拍卖商 :W*yfhLt  
audit 审计;核数 <T}U 3lL^  
Audit Commission 审计署 L7C ;l,ot  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s|Mo3_>  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 |u>(~6  
audit review 帐目审查 x.+T65X~4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %Rc#/y  
audited account 审计帐目;经审计的帐目 JY,$B-l  
audited annual account 经审计的周年帐目 Zd[rn:9\  
audited balance sheet 经审计的资产负债表 Ek)drt7cy  
auditor 核数师;核数主任;审计师 t{]Ew4Y4%O  
auditor's certificate 核数师证明书;审计师证明书 U6M ~N0)Yr  
auditor's report 核数师报告;审计师报告 ; j!dbT~5  
Aussie bond 澳元债券 U#[&(  
austerity budget 紧缩预算 1!v{#w{u7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !/XNpQP  
Australia All Ordinaries Index 澳洲所有普通股票指数 !<p,G`r  
Australian Dollar [AUD] 澳元 u5oM;#{@-  
Australian Options Market 澳大利亚期权市场 d?*] /ZiR  
Australian Securities Commission 澳洲证券事务监察委员会 PEf yHf7`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }HoCfiE=X  
Australian Stock Exchange 澳大利亚证券交易所 e'3V4iU]  
Austrian Schilling [ATS] 奥地利先令 ="voJgvw  
authentication 认证;鉴证 Tz @=N]D  
authority to purchase 委托购买证;委购书 J?8Mo=UZz  
authorization 认可;核准;授权;授权书 _Vr- bpAf  
authorization by direction 指示授权 v76Gwu$ d  
authorization by instruction 指令授权 W@T \i2r$z  
authorization by warrant 令状授权 {cXr!N^K  
authorization of unit trust 单位信托的认可 &>JP.//spi  
authorized agent 指定代理人 o P`l)`  
authorized capital 法定资本 GTP'js  
authorized clerk 出市员 Tx;a2:6\[  
authorized dealer 认可交易商 Z3S+")^  
authorized financial institution 认可财务机构 >O-KJZ'GV  
authorized fund 认可基金 +8Lbz^#  
authorized fund house 获授权的基金公司;认可基金公司 zXY8:+f  
authorized institution 认可机构 ZyGoOk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [:y:_ECs6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T8o](:B~  
authorized insurer 获授权保险人;获认可承保人 m)Plv+R}  
authorized investment 特准投资项目 fqgp{(`@>  
authorized person 获授权人 6gV*G  
authorized representative 获授权代表 #r'MfTr  
authorized share capital 法定股本  >(Y CZ  
automated quotation system 自动报价系统 <YaTr9%w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] LiG$M{0  
自动交易系统〔香港期货交易所有限公司〕 &i5@4,p y9  
automatic adjustment mechanism 自动调整机制 vjS`;^9  
automatic adjustment system 自动调整系统 E_ns4k#uG  
Automatic Clearing House 自动票据交换所 S<0 &V  
automatic exchange rates accumulation system 自动化汇率累集系统 eY<<Hld  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 iOk ;o=  
automatic teller machine [ATM] 自动柜员机 8o~ NJ 6  
autopay 自动转帐  <mn[-  
available assets 可用资产 \d@5*q  
available fiscal reserve 现存财政储备 BHY8G06  
available profit 可用利润 VQ9A/DH/  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 FzInIif  
average 平均;平均数;海损 *fg2bz<~[B  
average basic salary 平均基本薪金 +RooU?Aq  
average consumer expenditure 平均消费开支;一般消费开支 7:jLZ!mgi  
average cost 平均成本 7f>=-sv  
average cost of land production 增辟土地平均成本 t(z]4y  
average daily turnover 平均每日成交额 =D`8,n [  
average daily wage rate 平均每日工资率 Scrj%h%[  
average expenditure pattern 平均开支模式 xo[o^go  
average growth rate 平均增长率 v;]rFc#Px[  
average net fixed assets 固定资产平均净值 $mQ0w~:@  
average of relatives 相对价格平均数 up5f]:!  
average price 平均价格 A=<7*E  
average propensity to consume 平均消费倾向;一般消费倾向 2HeX( rB  
average propensity to save 平均储蓄倾向;一般储蓄倾向 &,&+p0CSI!  
average rate 平均率 hXTfmFy{n  
average revenue 平均收入;平均收益 WNyW1?"  
average stock 平均库存;平均存货 4aXIRu%#7  
average yearly rent 平均年租 1/}H 0\9'  
avoidance of double taxation 避免双重课税 >#]A2,  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 (D>_O$o  
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