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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: ~SUl,Cs  
A share A股;甲类股份 g/Nj|:3  
abatement of tax 减税;减扣免税额 Xg#([}b  
ABN AMRO Bank N.V. 荷兰银行 ,<WykeC  
above-the-line expenditure 线上项目支出;经常预算支出 BPs &  
above-the-line receipt 线上项目收入;经常预算收入 )8>f  
ABSA Asia Limited 南非联合亚洲有限公司 b#'a4j-u  
absolute change 绝对数值变更 XD>@EYN<X  
absolute expenditure 实际开支 13@| {H CB  
absolute guideline figure 绝对准则数字 oRF"[G8BV  
absolute interest 绝对权益 R20GjWy=  
absolute order of discharge 绝对破产解除令 i-W2!;G  
absolute profit margin 绝对利润幅度 @g2L=XF  
absolute value 实值;绝对值 PG]mwaj])  
absolutely vested interest 绝对既得权益 ;lt;]7  
absorbed cost 已吸收成本;已分摊成本 J}u1\Id%  
absorption 吸收;分摊;合并 Mo=-P2)>lt  
absorption rate 吸收率;摊配率;分摊率 wi >ta  
ACB Finance Limited 亚洲商业财务有限公司 WU@,1.F:  
acceptable form of reciprocity 合理的互惠条件 vw 2@}#\:  
acceptable rate 适当利率;适当汇率 |*a>6y  
acceptance agreement 承兑协议 @_nhA/rlc  
acceptance for honour 参加承兑 LA Vgf>  
acceptor 承兑人;接受人;受票人 nxRrmR}F  
acceptor for honour 参加承兑人 1 niTkop  
accident insurance 意外保险  ]bSt[  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kf5p* AI  
accident insurance scheme 意外保险计划 ]TOY_K8"z#  
accident year basis 意外年度基准 j!H?dnE||  
accommodation 通融;贷款 =h!m/f^x  
accommodation bill 通融票据;空头票据 o%5Ao?z~  
accommodation party 汇票代发人 >D aS*r  
account balance 帐户余额;帐户结余 ;OyM~T gI  
account book 帐簿 Or|LyQU  
account collected in advance 预收款项 K; lC#  
account current book 往来帐簿 R6Lr]H  
account of after-acquired property 事后取得的财产报告 ITiw) M  
account of defaulter 拖欠帐目 +[DVD  
account payable 应付帐款 B!anY}/U  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wH<*  
account receivable 应收帐款 n-_w0Y  
account receivable report 应收帐款报表 R/|o?qTrj  
account statement 结单;帐单;会计财务报表 7 #N @B  
account title 帐户名称;会计科目 iiscm\  
accountant's report 会计师报告 fok#D>q  
Accountant's Report Rules 会计师报告规则 =;T[2:JUu  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j>23QPG`6U  
Accounting Arrangements 《会计安排》 {BU,kjv1g  
accounting basis 会计基础 2{N0.  |5  
accounting by Official Receiver 破产管理署署长呈交的帐目 7h~M&\M  
Accounting Circular 《会计通告》 kA0 ^~  
accounting class 会计类别 &jcr7{cD  
accounting date 记帐日期;会计结算日期 g!uhy}  
accounting for money 款项核算 C5z4%,`f  
Accounting Officer 会计主任 Af~AE2b3"  
accounting period 会计报告期;会计期 @ XMC$s  
accounting policy 会计政策;会计方针 g9JtWgu  
accounting practice 会计惯例 kOO2 ?L|Z  
accounting principle 会计准则 jF8ld5|_|  
accounting record 会计记录 [<t*&Kr+o  
accounting report 会计报告 QWEK;kUa@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .v{ty  
Accounting Society of China 中国会计学会 *XuzTGa"  
accounting statement 会计报表 RP$A"<goP  
accounting system 会计制度;会计系统 ]g :ZokU  
accounting transaction 会计事项;帐务交易 <U*d   
accounting treatment 会计处理 wSDDejg  
accounting year 会计年度 gqG"t@Y+  
accretion 增值;添加 t{9Ph]e  
accrual 应计项目;应累算数目 .:}\Z27-c  
accrual basis 应计制;权责发生制 CAO$Zt  
accrual basis accounting 应计制会计;权责发生制会计 y-YYDEl  
accrue 应累算;应计 Bb)J8,LQ  
accrued benefit 应累算利益 ~n?U{ RmH  
accrued charges 应计费用 )I@iW\`7  
accrued cumulative preference share dividend 应累算的累积优先股股息 |Cm}%sgR\0  
accrued expenses 应累算费用 jp|wc,]!  
accrued interest payable 应付利息;应计未付利息 |j;`;"+B  
accrued interest receivable 应收利息;应计未收利息 {ib`mC^  
accrued right 累算权益 ocvBKsfhE`  
accruing profit 应累算的利润 7">.{ @S  
accumulated fiscal reserve 累积财政储备 {|cA[#j#  
accumulated profit 累积利润;滚存溢利 p\ASf  
accumulated reserve 累积储备 I`|>'$E[r  
accumulation of surplus income 累积收益盈余 eUl[gHP  
acquired assets 既得资产 Uvp?HZ\Z  
acquisition 收购;购置;取得 Oe?nX>  
acquisition cost 购置成本 E_? M&  
acquisition expenses 购置费用 j2z$kw%  
acquisition of 100% interest 收购全部股权 Pdv&X*KA  
acquisition of control 取得控制权 ${?Px c{-  
acquisition of fixed assets 购置固定资产 mEA w^  
acquisition of shell “买壳” aaBBI S  
acquisition price 收购价 ny}?+&K  
act of God 天灾 FUQT,7CA  
acting partner 执事合伙人 z}5XLa^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8/=2N  
active partner 积极参与的合伙人 R .,w`<<  
active trading 交投活跃 :c\NBKHv*  
actual circulation 实际流通 wz ,woF|  
actual cost 实际成本 ,{%[/#~6  
actual expenditure 实际开支;实际支出 o,d:{tt  
actual income 实际入息;实际收入;实际收益 z w0p}  
actual market 现货市场 4B |f}7%\  
actual price 现货价;实际价格 hk~ s1"  
actual profit 实际利润 hAY_dM  
actual quotation 实盘;实际价位;实际报价 tIg_cY_y  
actual year basis 按实际年度计算 ,HkJ.6KF  
actuals 实货 cD 1p5U  
actuarial investigation 精算调查 ;gF"o5/Q  
actuarial principle 精算原则 iaMZ37  
actuarial report 精算师报告 Q5Wb)  
Actuarial Society of Hong Kong 香港精算学会 qU}[( 9~Ru  
actuarial valuation 精算师估值 Q<M>+U;t  
actuary 精算师 P\Ka'i  
ad referendum agreement 暂定协议;有待覆核的协定 ;2U`?"  
ad valorem duty 从价税;按值征税 J[^-k!9M  
ad valorem duty system 从价税制 D;Z\GnD  
ad valorem fee 从价费 v"^G9u  
ad valorem tariff 从价关税 U+\\#5$  
additional allowance 额外免税额 :/u EPki  
additional amount for unexpired risk 未过期风险的额外款额 GhX>YzD7  
additional assessable profit 补加应评税利润 I!{5*~ 3  
additional assessment 补加评税 5y.kOe4vH  
additional commitment 额外承担 \KTX{qI"f  
additional commitment vote 额外承担拨款 x]F:~(P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qLcs)&}/A  
additional dependent parent allowance 供养父母额外免税额 &n['#7 <(!  
additional provision 额外拨款 <FP&1Eg!|  
additional stamp duty 附加印花税 gg<lWeS/3  
additional tax 补加税罚款;补加税款 d5h:py5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %kF6y_h`  
adjudged bankrupt 被裁定破产 Z5v\[i@H!  
adjudicated bankrupt 裁定破产人 o_{-X 1w  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Nl0*"}`I_  
adjudication of bankruptcy 裁定破产;宣告破产 6z~6o0s~  
adjudication of insolvency 裁定无力偿还债务 Z[ys>\_To  
adjusted actual 经调整的实数;调整后的实数 ?xIwQd0  
adjusted current assets 经调整的流动资产;调整后的流动资产 E<0Y;tR  
adjusted figure 经调整的数字;调整后的数额 [/'W#x  
adjusted liabilities 经调整的负债;调整后的负债 PKmr5FB  
adjusted loss 经调整的亏损;调整后的亏损 |SCO9,Fs  
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 Py K)ks!6  
adjusted profit 经调整的利润;调整后的利润 q5Z]Z.%3O  
adjusted surplus 经调整的盈余额;调整后的盈余额 y4+Km*am,W  
adjusted value 经调整的价值;调整后的价值 t}+P|$[  
adjustment 调整;修订;理算〔保险〕 | X! d*4  
adjustment centre 调剂中心 jruwdm^  
adjustment lag 调整过程的时间差距;调整时差 Y'0H2B8  
adjustment mechanism 调整机制 %A%^;3@  
adjustment of loss 亏损调整 CnN PziB  
adjustment process 调整过程;调整程序  `i;f  
adjustment range 调整幅度 |BN^5m qP6  
administered exchange rate 受管制汇率  BVU>M*k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 DYx3 NDX7  
administration expenses 行政费用 RAPR-I;{  
administration fee 手续费;行政费 ve<D[jQsk  
administration in bankruptcy 破产管理 uS;N&6;:  
administration order 遗产管理令 c3lU  
administrator 管理人;遗产管理人 jhg0H2C8  
administrator of the estate 遗产管理人 kocgPO5  
admission of debt 债项承认书 )CKPzNf  
admission of proof 接纳债权证明 >We4F2?  
advance 放贷款项;垫付款项;预支款项;预付款项 +K{J* n  
advance account 暂支帐目;预付款帐户 4J{6Wt";  
advance compensation 预付补偿金 @p"m{  
advance from shareholder 股东垫款 ?cF`T/z]"  
advance pending reimbursement 预支以待日后付还 H85J MPZ7  
advanced economy 先进经济体系 Mh3Tfp  
advancement 预付;预付财产 jnho *,X  
advances warrant 垫款令 $bOiP  
advancing 贷出 6fY-D qF!  
adverse balance 逆差 NCL!|  
adverse exchange 逆汇 SJ8Ax_9{q  
advertisement addressed to shareholders 在报章刊登的致股东通告 9vZ:oO  
advice for collection 托收通知书 Lh\ 1L  
advice of drawing 提款通知书;汇票通知书 juIi-*R!  
advice of payment 付款通知 4MUN1/DId`  
Advisory Committee [Securities and Futures Commission] bf@H(gCW=  
谘询委员会〔证券及期货事务监察委员会〕 cao=O \Y7  
Advisory Committee on Diversification 经济多元化谘询委员会 K,j'!VQA4g  
affidavit 誓章;遗产申报誓章 2+s#5K&i  
affidavit of no receipt 述明无收款的誓章 "lLwgh;  
affiliate 联号;联营公司;附属公司 jzvrJ14  
affiliated company 附属公司;联号;联营公司 2fN2!OT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 sBm)D=Kll  
affordability 负担能力 A1g.ww:  
African Development Bank [AfDB] 非洲开发银行 ?&Ug"$v  
after-acquired property 事后取得的财产 _3%eIyk4T  
after-hours dealing 市后交易 V$0mcwH  
after-tax profit 税后盈利;税后利润;税后溢利 lV".-:u_  
agency agreement 代理协议 _59f.FsVR  
agency expenses 代理机构的开支 #;D@`.#\  
agency fee 代理费 z|bAZKSRYx  
Agency Law 《代理法》 m)Ta5w^  
agent 代理人;承销人 k~Z;S QyN  
agent of company 公司代理人 i+90##4<?  
agent's fee 代理人费;经纪费 Zz/ z7~{  
aggregate 总计;总数;总体数字 ghGpi U$  
aggregate amount 总款额;总额 j[CXIz?c  
aggregate assets and liabilities 总体资产与负债 cS#yfN,  
aggregate at constant price 按固定价格计算的总体数字 $:|?z_@  
aggregate demand 总需求 #?"^:,Y  
aggregate gross position 总持仓量 jZr"d*Y  
aggregate limit 总限额 LIE5of  
aggregate of salaries tax 合计薪俸税 dOX"7kZ  
aggregate performance 总体表现;总体业绩  I9Lt>*  
aggregate supply 总体供应 zb3,2D+P  
aggregate surplus 总盈余 >=1Aa,_tc  
aggregate total 整体总额 #$X _,+<HZ  
aggregate value 总值;合计价值 $+|. @ss  
aggregated basis 合计基准 1 R,SA:L$  
aggregated net chargeable income 合计应课税入息实额 !LM9  
aggregation 合并计算;合计;总和 AO]k*N,N  
aggregation of incomes of husband and wife 夫妇入息合并计算 2Q%*` vCuV  
aggregation of property 财产的总和 _9yW; i-  
agio 差价;贴水 n|fKwWB\  
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》 s~06%QEG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j-#h^3l1?  
《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》 G5hf m-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &'k:?@J[  
《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》 4&AGVplgF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +2+|zXmT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0YZ66VN!  
agreement for a settlement 授产协议 k%R(Qga  
agreement for assignment 转让协议 GXi)3I%  
agreement for sale 售卖协议;买卖协议 {>UT'fa-  
agreement for sale and purchase 买卖协议 Ji.FG"h+2  
agreement for the payment of interest 支付利息协议 xwu b-yz  
agreement for the repayment of money 还款协议 )# v}8aL  
agreement of reinsurance 再保险协议 &D91bT+L  
Agricultural Bank of China 中国农业银行 O{p7I&  
air passenger departure tax 飞机乘客离境税 T_[5 ZYy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @HE<\Z{ KI  
airport tax 机场税 (&-I-#i  
alcohol duty 酒精税 ):\+%v^  
alienation 让与;让渡;转让 (%'`t(<  
alimony 生活费;赡养费 yU>ucuF  
All Ordinaries Index [AOI] 所有普通股指数 1HLU &  
all risks 全险;综合险 +&r=XJ5:`p  
All Sales Record for Stock Market 《股票市场成交报告》 @=OX7zq\h-  
Allied Capital Resources Limited 新联财务有限公司 p7W9?b9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a4XK.[O  
allocation letter 拨款信件 P{HR='2  
allocation of fund 分配款项;预留款项 P6")OWd  
allocation of profit 利润分配;溢利分配 'U,\5jj'Y  
allocation warrant 拨款令 ,#bT  
allotment 分配;配股 NtmmPJ|5  
allotment notice 股份配售通知;配股通知 mA#;6?6  
allotment of shares 股份分配 !$/P8T``M  
allowable 可获宽免;免税的 <sn,X0W  
allowable business loss 可扣除的营业亏损 r`$P60,@C  
allowable expenses 可扣税的支出 )Y`ybADd3  
allowance 免税额;津贴;备抵;准备金 <kJ`qbOU  
allowance for debts 债项的免税额 j )wrF@W  
allowance for depreciation by wear and tear 耗损折旧免税额 ~Rx`:kQ  
allowance for funeral expenses 殡殓费的免税额 MAp#1+k  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 H6Ytp^~>  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?4#  
allowance to debtor 给债务人的津贴 21my9Ui]  
alteration of capital 资本更改 %!DTq`F  
alternate trustee 候补受托人 ZENblh8fs  
amalgamation 合并 (,tL(:c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TrNh,5+b  
ambit of charges 征税范围;收费范围 (Q.tH  
amended valuation 经修订的估值 3[@:I^q  
American Commodities Exchange 美国商品交易所 ~.#57g F"  
American Express Bank Limited 美国运通银行 TEbIU8{Y  
American Stock Exchange 美国证券交易所 Z{gDEo)  
amortization 摊销 W)^%/lAh  
amount due from banks 存放银行同业的款项 t~$8sG\  
amount due from banks abroad 存放海外银行同业的款项 *,)1Dcv(  
amount due from holding companies 控股公司欠款 _Ea1;dJmq  
amount due from local banks 存放本港银行同业的款项 IR?nH`V  
amount due to banks 银行同业的存款 iVo-z#  
amount due to banks abroad 海外银行同业的存款 3NdO3-~)  
amount due to holding companies 控股公司存款 fl4 0jo]  
amount due to local banks 本港银行同业的存款 i ~)V>x  
amount due to outport banks 外埠银行同业的存款 -0I&dG-  
amount for note issue 发行纸币的款额 jAovzZ6BL  
amount of bond 担保契据的款额 t0za%q!fK<  
amount of consideration 代价款额 rCb$^(w{7  
amount of contribution 供款数额 \tA@A  
amount of indebtedness 负债款额 =iB$4d2  
amount of principal of the loan 贷款本金额 5k?xBk=<  
amount of rates chargeable 应征差饷数额 :;IZ|hU  
amount of share capital 股本额 OB++5Wd  
amount of sums assured 承保款额 .yHK  
amount of variation 变动幅度 9Z"WV5o  
amount of vote 拨款数额 tv2k&\1  
amount payable 应付款额 /7ShE-.5#  
amount receivable 应收款额 =`2jnvx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e;LC\*dG  
analysis 分析 mE'HRv  
ancillary risk 附属风险 "D:?l`\o  
annual account 周年帐目;周年帐目报表;年度决算;年结 #TV #*  
annual accounting date 年结日期 O&#>i]*V  
annual allowance 每年免税额;年积金;年度津贴;年津 1;!dTh  
annual balance 年度余额 jaIcIc=Pf  
annual disposable income 每年可动用收入 jthyZZ   
annual estimates 周年预算 C0khG9,BL  
annual fee 年费 $7-S\sDr  
annual general meeting 周年大会 s7\Ee-x)s  
annual growth rate 年增率;每年增长率 %|ioNXMu  
annual long-term supplement 长期个案每年补助金 [#AI!-  
annual pensionable emolument 可供计算退休金的年薪 Dc 84^>l  
annual report 年报 #KuBEHr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zQ+ %^DT1  
annual return 周年报表;周年申报表;每年报税表格 z uo:yaO  
Annual Return Rules 《周年报表规则》 |o ^mg9  
annual review of consumer prices 每年消费物价回顾  .4Mc4'  
annual roll-forward basis 逐年延展方式 tVNFulcz$  
annual salary 年薪 aU$8 0  
annual statement 年度报表;年度决算表 9lkl-b6xG  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 I9nm$,i]7  
annuitant 年金受益人 iszVM  
annuity 年金 WopA7J,  
annuity contract 年金合约 mZ0_^  
annuity on human life 人寿年金 '$4&q629d  
antecedent debt 先前的债项 %fXgV\xY  
ante-dated cheque 倒填日期支票 A6xN6{R!  
anticipated expenditure 预期开支 E{\T?dk1$  
anticipated net profit 预期纯利 3GMrdG?Y  
anticipated revenue 预期收入 MRHRa  
anti-inflation measure 反通货膨胀措施 cK IA.c}N  
anti-inflationary stance 反通货膨胀立场 f %P#.  
apparent deficit 表面赤字 0}e&ONDQ  
apparent financial solvency 表面偿债能力 jS|jPk|I.  
apparent partner 表面合伙人 l {\k\Q!4  
application for personal assessment 个人入息课税申请书 :#UA!| nV  
application of fund 资金应用 +JB*1dz>8  
application to release as liquidator and to destruct the books of accounts and documents A>)W6|m|  
申请免除清盘人职务及毁灭帐簿与文件  Sg(\+j=  
appointed actuary 委任精算师  ,0i72J  
appointed auditor 委任核数师;委任审计师 COxJ,v(  
appointed trustee 委任的受托人 Qe]&  
appointer 委任人 g}BS:#$  
apportioned pro rata 按比例分摊 "rrE_  
apportionment 分配;分摊 d1NKVMeWr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )X6I #q8  
apportionment formula 分摊方程式 y#nyH0U  
apportionment of estate duty 遗产税的分摊 |9)y<}c5oM  
appraisal 估价;评估 ph3dm\U.  
appreciable growth 可观增长 A8ClkLC;I  
appreciable impact 显着影响 3)l<'~"z<  
appreciable increase 可观增长 [h.i,%Ua"P  
appreciation 增值;升值 R?:(~ X\  
appreciation against other currencies 相对其他货币升值 Gd|jE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4EhWK;ra  
appreciation tax 增值税 JNI&]3[C>?  
appropriation 拨款;拨用;拨付 yp pZ@  
appropriation account 拨款帐目 NH,4>mV$!  
Appropriation Bill 拨款法案 :x!'Eer n  
appropriation-in-aid system 补助拨款办法 $ \ I|6[P  
approved assets 核准资产 G%%5lw!y'  
approved basket stock 认可一篮子证券 nd h\+7  
approved budget 核准预算 hM8FN  
approved charitable donation 认可慈善捐款 v5L#H=P  
approved charitable institution 认可慈善机构 ~b 9fk)z!  
approved currency 核准货币;认可货币 ]/Cu,mX  
approved estimates 核准预算 {dvsZJj  
approved estimates of expenditure 核准开支预算 TEbE-h0)]  
approved overseas insurer 核准海外保险人 W"s)s  
approved overseas trust company 核准海外信托公司 UFj/Y;  
approved pooled investment fund 核准汇集投资基金 ahw0}S  
approved provident fund scheme 认可公积金计划 s_ bR]G  
approved provision 核准拨款 R7?29?$7  
approved redeemable share 核准可赎回股份 >w|*ei:@S  
approved regional stock 认可地区性证券 4(cJ^]wb^  
approved retirement scheme 认可退休金计划 .DguR2KT  
approved subordinated loan 核准附属贷款 Br5o7(AE  
arbitrage 套戥;套汇;套利 4=[7Em?oLb  
arbitrageur 套戥者;套汇者 3[IJhR[  
arbitrary amount 临时款项 \we\0@v  
arrangement 措施;安排;协定 |L::bx(  
arrears 欠款 k<j"~S1  
arrears of pay 欠付薪酬 ^G|98yc!'  
arrears of revenue 逾期未收税款;逾期未收的帐项 SO{p;g  
articles of association 组织章程;组织细则;组织章程细则 g(hOg~S\E  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 60}! LmL  
ascertainment of profit 确定利润 2/7_;_#vJ%  
"Asia Clear" “亚洲结算系统” "Fnq>iR-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'Ot,H_pE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D'_Bz8H!p  
Asian Development Fund [ADF] 亚洲发展基金 <l,o&p,>|c  
Asian dollar bond 亚洲美元债券 )9v`f9X){  
Asian dollar market 亚洲美元市场 =!b6FjsiG  
Asian dollar rate 亚洲美元利率 1(#;&:$`i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kH948<fk3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Di5(9]o2  
asked price 沽盘;喊价;索价;卖方报价 3Q By\1h.  
assessable income 应评税入息 .12aUXo(  
assessable loss 应评税亏损 , YW|n:X  
assessable profit 应评税利润 sLL7]m}  
assessable value 应评税值 1Sz A3c  
assessed profit 估定利润 h9s >LY  
assessed value 经评估价值 ,'fxIO  
assessment 评税;评定;估价;评税单 'LE"#2Hu  
assessment number 评税编号;估价编号 PWr(*ZP>hI  
assessment of additional tax 补加税评税 ,)FdRRj  
assessment of performance 业绩评估;实绩评价 MGpt}|t-  
Assessor 评税主任 `~BZ1)@  
asset price bubbles 资产价格泡沫 'lz "2@4{  
asset-backed securities 具资产保证的证券 b1#dz]  
assets accretion 资产增值 ]0V}D,V($  
assets and liabilities 资产与负债 J^#:qk  
assets betterment statement 资产递增表;资产改进表 N)2f7j4C &  
assets lending 实物放款;有抵押贷款 :[l\@>H1tX  
assets of the company passing on the death 死者去世时转移的公司资产 AyKMhac  
assets pledged as security for liabilities 用作负债抵押的资产 _fk#<  
assets portfolio 资产投资组合 d3Mva,bw<  
assets price 资产价格 A^\.Z4=d"  
assets quality 资产质素 NpP')m!`}  
assets realization 资产变现 4,Ic}CvM  
assets refinancing arrangement 资产再集资安排 xw5d|20b  
assets securitization 资产证券化 |SZo' 6  
assets situated outside Hong Kong 在香港以外地方的资产 =8Jfgq9E  
assets stripping 削减资产;拆卖资产 {Ro2ouQ!V  
assets value 资产值 D/ybFk  
assignee 承让人 {7hLsK[])  
assignment 转让;转让书;转让契 2F{hg%  
assignment of interest 权益转让 ;*TIM%6#  
assignment of letters patent and trade mark 专利证书及商标转让 gmKGy@]  
assignment of property 物业转让;物业转让书 }Db[ 4  
assignment right 转让权 g#]" hn  
assignor 转让人 ipnV$!z  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 C*=Xk/0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3rW|kkn  
associate member 附属会员 `:8J46or  
associated body corporate 相联法人团体 +j_ ;(Gw7  
associated company 相联公司;联属公司 q%n6K  
associated corporation 相联法团 B(a-k?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S_ MyoXV  
公认会计师公会〔英国〕 H(c72]@Vg  
Association of Futures Exchange Brokers 香港期货经纪协会 94uN I8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H={DB  
association of underwriters 承保人组织 u-D dq~;|  
assumption of control 接管 H`bSYjgM!  
assurance 担保;保险;转易;转易书 O4\Z!R60g  
assurance of interest 权益的转易 c .3ZXqpI;  
at 19XX price 按一九XX年价格计算 S1 Z2_V  
at a discount 按赔价计算;按贴水价格计算;打折扣 h!~3Dw>,N  
at a premium 按溢价计算;按升水价格计算 ZRxZume<f  
at call 通知付款;按通知 <U5wB]]  
at constant market price 按固定市价计算 Va,<3z%O<  
at constant price 按固定价格计算 H&1[n U{?>  
at cost 按成本计算 4(e59ZgY  
at current market price 按当时市价计算;按现时市价计算 f0<hE2  
at current price 按当时价格计算;按现时价格计算 [${ QzO  
at factor cost 按要素成本计算;按生产要素成本计算 'w>_+jLT  
at money-of-the-day price 按付款当日价格计算 (Fq5IGs  
at or better 按指定或较佳价位〔买卖指令〕 KoE8 Mp  
at par 按面值计算;平价 /kL $4CA  
at sight 见票即付 M` q?Fk  
at the close 按收市盘 />¬$>  
at the opening 按开市盘 XBd>tdEP  
attestation 见证;见证条款 U~h'*nV&  
at-the-money option 平价期权 9TF f8'?d  
attorney 受权人;受托代表人 ~<<nz9}o_  
attornment 新拥有人承认书 5w%_$x  
attributable profit 可归属利润 Vd".u'r  
attributable share value 可归属股份价值 )1N 54FNO  
Auckland Stock Exchange 奥克兰证券交易所 &PkLp4mQ  
auction 拍卖 }kw/W#)J  
auctioneer 拍卖商 56^ +;^f^`  
audit 审计;核数 {o5V7*P;_  
Audit Commission 审计署 l"\~yNgk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1h6 ^>()^  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 {x'GJtpb  
audit review 帐目审查 2*(Z==XC7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m(], r})  
audited account 审计帐目;经审计的帐目 ?$f)&O  
audited annual account 经审计的周年帐目 [: xiZ  
audited balance sheet 经审计的资产负债表 %6AW7q t  
auditor 核数师;核数主任;审计师 QO"oEgB`+Z  
auditor's certificate 核数师证明书;审计师证明书  O+%WR  
auditor's report 核数师报告;审计师报告 "ZTTg>r  
Aussie bond 澳元债券 UzXE_ S  
austerity budget 紧缩预算 jiF?fX@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R!l:O=[<  
Australia All Ordinaries Index 澳洲所有普通股票指数 >^Se'SE]  
Australian Dollar [AUD] 澳元 YF+n b.0.  
Australian Options Market 澳大利亚期权市场 D;UV&.$'v  
Australian Securities Commission 澳洲证券事务监察委员会 ix#epuN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 VmzbZTup  
Australian Stock Exchange 澳大利亚证券交易所 Vd=yr'?  
Austrian Schilling [ATS] 奥地利先令 *3T| M@Y  
authentication 认证;鉴证 mhW-J6u*  
authority to purchase 委托购买证;委购书 \rVQQ|l   
authorization 认可;核准;授权;授权书 w8g,a]p  
authorization by direction 指示授权 p7:{^  
authorization by instruction 指令授权 `R"I;qV  
authorization by warrant 令状授权 =]-j;#'&  
authorization of unit trust 单位信托的认可 -s9P 8W  
authorized agent 指定代理人 %,hV[[@.  
authorized capital 法定资本 }(egMx;"3J  
authorized clerk 出市员 $9S(_xdI&  
authorized dealer 认可交易商 b)9'bJRvU  
authorized financial institution 认可财务机构 7LO%#No",  
authorized fund 认可基金 rQ=,y>-*  
authorized fund house 获授权的基金公司;认可基金公司 1heS*Fwn'  
authorized institution 认可机构 %*#n d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V/LQ<Yke  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 SZJ$w-<z  
authorized insurer 获授权保险人;获认可承保人 rHP%0f 9:  
authorized investment 特准投资项目 O5H9Y}i]  
authorized person 获授权人 Isx#9C  
authorized representative 获授权代表 gocrjjAHk  
authorized share capital 法定股本 E*?<KZe"  
automated quotation system 自动报价系统 P>9aI/d9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &K/FyY5  
自动交易系统〔香港期货交易所有限公司〕 F4Y @ B  
automatic adjustment mechanism 自动调整机制 *m2=/Sh  
automatic adjustment system 自动调整系统 #z1H8CFL"  
Automatic Clearing House 自动票据交换所 d&#~ h:~  
automatic exchange rates accumulation system 自动化汇率累集系统 2< hAa9y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %%cHoprDa  
automatic teller machine [ATM] 自动柜员机 N41R  
autopay 自动转帐 OLI$1d_  
available assets 可用资产 sl2@umR7%(  
available fiscal reserve 现存财政储备 k1VT /u  
available profit 可用利润 4nAa`(62  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 BcD&sQ2F  
average 平均;平均数;海损 c$wsH25KH8  
average basic salary 平均基本薪金 t'm;:J1  
average consumer expenditure 平均消费开支;一般消费开支 *Sh^ J+j  
average cost 平均成本 M4xi1M#%  
average cost of land production 增辟土地平均成本 -gQCn>"  
average daily turnover 平均每日成交额 m[k_>e\ u  
average daily wage rate 平均每日工资率 ki>~H!zB  
average expenditure pattern 平均开支模式 %p X6QRt?  
average growth rate 平均增长率 f{0F|w< gf  
average net fixed assets 固定资产平均净值 t#!yrQ..'G  
average of relatives 相对价格平均数 r\;ut4wy  
average price 平均价格 I5h[%T  
average propensity to consume 平均消费倾向;一般消费倾向 6=N`wi  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :NJ(r(QG>  
average rate 平均率 K R"M/#  
average revenue 平均收入;平均收益 cwV]!=RtO  
average stock 平均库存;平均存货 wb Iq&>p  
average yearly rent 平均年租 "`[!Lz  
avoidance of double taxation 避免双重课税 4~U'TE @  
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 4d:{HLX,  
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