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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: (|Y[5O)  
A share A股;甲类股份 4Fgy<^94`  
abatement of tax 减税;减扣免税额 m%X~EwFc.  
ABN AMRO Bank N.V. 荷兰银行 /g< T)$2  
above-the-line expenditure 线上项目支出;经常预算支出 ICTl{|i ]  
above-the-line receipt 线上项目收入;经常预算收入 ]<WKi=  
ABSA Asia Limited 南非联合亚洲有限公司 "|gNNmr  
absolute change 绝对数值变更 @=E@ *@g  
absolute expenditure 实际开支 /NNe/7'l  
absolute guideline figure 绝对准则数字 D"El6<3)h  
absolute interest 绝对权益 5YQ4]/h  
absolute order of discharge 绝对破产解除令 &|LZ%W0Fb  
absolute profit margin 绝对利润幅度 cP`o?:  
absolute value 实值;绝对值  U(dT t  
absolutely vested interest 绝对既得权益 = iB0ak  
absorbed cost 已吸收成本;已分摊成本 Q>cLGdzO  
absorption 吸收;分摊;合并 \=?f4*4|/  
absorption rate 吸收率;摊配率;分摊率 Klzsr,  
ACB Finance Limited 亚洲商业财务有限公司 @f-0OX$*  
acceptable form of reciprocity 合理的互惠条件 u0^GB9q  
acceptable rate 适当利率;适当汇率 D[x0sly  
acceptance agreement 承兑协议 hug8Hhf_&  
acceptance for honour 参加承兑 HWi0m/J  
acceptor 承兑人;接受人;受票人 SuMK=^>%  
acceptor for honour 参加承兑人  I@08F  
accident insurance 意外保险 ]6v6&YV  
Accident Insurance Association of Hong Kong 香港意外保险公会 N5Eb.a9S  
accident insurance scheme 意外保险计划 9?:SxI;v  
accident year basis 意外年度基准 -4m UGh1dy  
accommodation 通融;贷款 ff**)Xdh  
accommodation bill 通融票据;空头票据 n9B1NM5 \  
accommodation party 汇票代发人 EGf9pcUEO&  
account balance 帐户余额;帐户结余 rQC{"hS1  
account book 帐簿 f`*Ip?V-  
account collected in advance 预收款项 U~azI(1"W  
account current book 往来帐簿 M\BLuD  
account of after-acquired property 事后取得的财产报告 4Cr |]o'  
account of defaulter 拖欠帐目 3 (Kj|u  
account payable 应付帐款 1C6H\;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 $5z O=`  
account receivable 应收帐款 x>8=CiUE  
account receivable report 应收帐款报表 9He>F7J:p'  
account statement 结单;帐单;会计财务报表 @@9#od O  
account title 帐户名称;会计科目  )f>s\T  
accountant's report 会计师报告 zjs@7LN  
Accountant's Report Rules 会计师报告规则 Ev|2bk \  
accounting and auditing procedure 会计与审计程序;会计与核数程序 zHw[`"[  
Accounting Arrangements 《会计安排》 #(FG+Bk  
accounting basis 会计基础 +e. bO5Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 _fz-fG 1  
Accounting Circular 《会计通告》 c!AGKc  
accounting class 会计类别 gm B?L0UV  
accounting date 记帐日期;会计结算日期 kep.+t[  
accounting for money 款项核算 uli,@5%\  
Accounting Officer 会计主任 ev7Y^   
accounting period 会计报告期;会计期 5 5>^H1M  
accounting policy 会计政策;会计方针 ZMQSy7  
accounting practice 会计惯例 bm*Ell\a.  
accounting principle 会计准则 `{s:lf  
accounting record 会计记录 /PN[g~3  
accounting report 会计报告 Q7zg i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m7Nm!Z7  
Accounting Society of China 中国会计学会 MQ9 9fD$  
accounting statement 会计报表 R@-rc|FunJ  
accounting system 会计制度;会计系统 Fr?o 4E6h  
accounting transaction 会计事项;帐务交易 ?u{y[pI6  
accounting treatment 会计处理 D|} y{~  
accounting year 会计年度 );$_|]#  
accretion 增值;添加 l 3bo  
accrual 应计项目;应累算数目 c&z@HEzV7  
accrual basis 应计制;权责发生制 rwGY)9 |  
accrual basis accounting 应计制会计;权责发生制会计 \^or l9  
accrue 应累算;应计 dp\pkx7  
accrued benefit 应累算利益 HWG5Ghu8,)  
accrued charges 应计费用 v>CA A"LH  
accrued cumulative preference share dividend 应累算的累积优先股股息 xH#R_  
accrued expenses 应累算费用 Ll\y2oJ  
accrued interest payable 应付利息;应计未付利息 AI}29L3C  
accrued interest receivable 应收利息;应计未收利息 EH<rUv63  
accrued right 累算权益 Dp4\rps  
accruing profit 应累算的利润 gf7%vyMo$  
accumulated fiscal reserve 累积财政储备 ZG+8kt!w  
accumulated profit 累积利润;滚存溢利 H z&a~  
accumulated reserve 累积储备 6a5 1bj!f  
accumulation of surplus income 累积收益盈余 %/NB263Db  
acquired assets 既得资产 *P]FX-D3  
acquisition 收购;购置;取得 s ki'I  
acquisition cost 购置成本 6Ty;m>j  
acquisition expenses 购置费用 u+"3l@Y#  
acquisition of 100% interest 收购全部股权 \tH^w@j47  
acquisition of control 取得控制权 bII pJQ1.[  
acquisition of fixed assets 购置固定资产 Xg E\q  
acquisition of shell “买壳” RuSKJ,T:9  
acquisition price 收购价 ' ^L|}e  
act of God 天灾 .6z8fjttOC  
acting partner 执事合伙人 C&?Z\$ -/  
active market 买卖活跃的市场;交投畅旺的市场;旺市 KvW {M  
active partner 积极参与的合伙人 P0,@#M&  
active trading 交投活跃 Lq<#  
actual circulation 实际流通 Ib3n%AG  
actual cost 实际成本 1S .~Vh0Q,  
actual expenditure 实际开支;实际支出 1\K%^<QY  
actual income 实际入息;实际收入;实际收益 ]  }XsP  
actual market 现货市场 y5gTd_-  
actual price 现货价;实际价格 ^ur?da9z'  
actual profit 实际利润 <WhdQKFf-  
actual quotation 实盘;实际价位;实际报价 .BP@1K  
actual year basis 按实际年度计算 FY1 >{Bn  
actuals 实货 9cQZ`Ex  
actuarial investigation 精算调查 5'=\$Ob  
actuarial principle 精算原则 [vCZoG8+>  
actuarial report 精算师报告 k'Is]=3  
Actuarial Society of Hong Kong 香港精算学会 vJTdZ p  
actuarial valuation 精算师估值 ^ z!g3  
actuary 精算师 D>neY9  
ad referendum agreement 暂定协议;有待覆核的协定 SbS*z:  
ad valorem duty 从价税;按值征税 VrDSN  
ad valorem duty system 从价税制 .)J7 \z8m  
ad valorem fee 从价费 ;Qe-y|>  
ad valorem tariff 从价关税 wj$l 093  
additional allowance 额外免税额 2loy4f  
additional amount for unexpired risk 未过期风险的额外款额 h$ ]=z\=  
additional assessable profit 补加应评税利润 fg"]4&`j-  
additional assessment 补加评税 +P YX.  
additional commitment 额外承担 mcbvB5U  
additional commitment vote 额外承担拨款 =GH>-*qp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SStaS<q '  
additional dependent parent allowance 供养父母额外免税额 2:b3+{\f  
additional provision 额外拨款 {yFCGCs  
additional stamp duty 附加印花税 %@Mv-A6)  
additional tax 补加税罚款;补加税款 v;_m1UpuW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `wIMu$i  
adjudged bankrupt 被裁定破产 zM:&`6;e  
adjudicated bankrupt 裁定破产人 ]34fG3D|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 kF{'?R5 w  
adjudication of bankruptcy 裁定破产;宣告破产 #_oN.1u57  
adjudication of insolvency 裁定无力偿还债务 0m8mHJ<&  
adjusted actual 经调整的实数;调整后的实数 t @=*k9  
adjusted current assets 经调整的流动资产;调整后的流动资产 Ed">$S  
adjusted figure 经调整的数字;调整后的数额 /Mq9~oC  
adjusted liabilities 经调整的负债;调整后的负债 }.`no  
adjusted loss 经调整的亏损;调整后的亏损 s}3g+T\l1w  
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 DAYR=s  
adjusted profit 经调整的利润;调整后的利润 Ss>ez8q  
adjusted surplus 经调整的盈余额;调整后的盈余额 -lICoRO#  
adjusted value 经调整的价值;调整后的价值 Fl8*dXG&  
adjustment 调整;修订;理算〔保险〕 rf@Cz%xDD  
adjustment centre 调剂中心 C1/qiSHsh  
adjustment lag 调整过程的时间差距;调整时差 Y 1v9sMN,  
adjustment mechanism 调整机制 jd>ug=~x  
adjustment of loss 亏损调整 oW[];r  
adjustment process 调整过程;调整程序 ">zK1t5=  
adjustment range 调整幅度 Tnd)4}2 p  
administered exchange rate 受管制汇率 2H\ }N^;f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *GUQz  
administration expenses 行政费用 X8m@xFW}  
administration fee 手续费;行政费 K9z 1'k QH  
administration in bankruptcy 破产管理 6b!F7ky g  
administration order 遗产管理令 tNk.|}  
administrator 管理人;遗产管理人 M{(g"ha  
administrator of the estate 遗产管理人 HRP  
admission of debt 债项承认书 ^~dBO %M^  
admission of proof 接纳债权证明 UQ[!k 6  
advance 放贷款项;垫付款项;预支款项;预付款项 hD)'bd  
advance account 暂支帐目;预付款帐户 `LroH>_  
advance compensation 预付补偿金 /sU~cn^D5  
advance from shareholder 股东垫款 MZ$x(Vcj  
advance pending reimbursement 预支以待日后付还 st4WjX_Q  
advanced economy 先进经济体系 R%%Uw %`  
advancement 预付;预付财产 <vb%i0+b.^  
advances warrant 垫款令 &7-ENg9 [  
advancing 贷出 A[7\!bq5  
adverse balance 逆差 p"'knZ G  
adverse exchange 逆汇 U!y GZEU"[  
advertisement addressed to shareholders 在报章刊登的致股东通告 m/E$0tf  
advice for collection 托收通知书 /-FvC^Fj  
advice of drawing 提款通知书;汇票通知书 MP LgE.n  
advice of payment 付款通知 ?**9hu\BG  
Advisory Committee [Securities and Futures Commission] W{@,DQ  
谘询委员会〔证券及期货事务监察委员会〕 e@j&c:p(Y  
Advisory Committee on Diversification 经济多元化谘询委员会 6VUkZKc  
affidavit 誓章;遗产申报誓章 W%&gvZre.  
affidavit of no receipt 述明无收款的誓章 !4Oj^yy%  
affiliate 联号;联营公司;附属公司 |!Uul0O  
affiliated company 附属公司;联号;联营公司 x^sSAI(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eE=}^6)(*  
affordability 负担能力 OTy{:ID  
African Development Bank [AfDB] 非洲开发银行 dQ.:xu}~  
after-acquired property 事后取得的财产 Z=KHsMnB  
after-hours dealing 市后交易 \86:f<)P  
after-tax profit 税后盈利;税后利润;税后溢利 2h;#BJ))  
agency agreement 代理协议 a62'\wF>D  
agency expenses 代理机构的开支 NsJ]Tp5!  
agency fee 代理费 kq$0~lNI$  
Agency Law 《代理法》 )/:j$aq  
agent 代理人;承销人 4{v?<x8  
agent of company 公司代理人 6?`3zdOeO  
agent's fee 代理人费;经纪费 c*!xdK  
aggregate 总计;总数;总体数字 6&,{"N0 T  
aggregate amount 总款额;总额 , tEd>  
aggregate assets and liabilities 总体资产与负债 ~9We)FvU4  
aggregate at constant price 按固定价格计算的总体数字 evQk,;pIm  
aggregate demand 总需求 [<nmJ-V  
aggregate gross position 总持仓量 C CDO8  
aggregate limit 总限额 dEu\}y|  
aggregate of salaries tax 合计薪俸税 }+/F?_I= %  
aggregate performance 总体表现;总体业绩 R9q9cB i3  
aggregate supply 总体供应 y 1I(^<qO=  
aggregate surplus 总盈余 8 *Y(wqH  
aggregate total 整体总额 HKXtS>7d  
aggregate value 总值;合计价值 0Yo(pW,k  
aggregated basis 合计基准 hY(q@_s  
aggregated net chargeable income 合计应课税入息实额 #qcF2&a%  
aggregation 合并计算;合计;总和 c,,(s{1  
aggregation of incomes of husband and wife 夫妇入息合并计算 -s_=4U,  
aggregation of property 财产的总和 zcE` .)y  
agio 差价;贴水 p|`[8uY?  
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》 )b=m|A GX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment uQmtd  
《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》 J|uSj/8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S-7ryHH*0  
《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》  _(_U=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aYmN' POi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )e?6 Ncy  
agreement for a settlement 授产协议 6j6P&[  
agreement for assignment 转让协议 @xkI?vK6  
agreement for sale 售卖协议;买卖协议  m1#,B<6  
agreement for sale and purchase 买卖协议 u-k!h  
agreement for the payment of interest 支付利息协议 Ir?ehA  
agreement for the repayment of money 还款协议 E]&tgZO  
agreement of reinsurance 再保险协议 #I-qL/Lm  
Agricultural Bank of China 中国农业银行 E]gy5y  
air passenger departure tax 飞机乘客离境税 b8O }XB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1,Uf-i  
airport tax 机场税 C'&t@@:  
alcohol duty 酒精税 w:|YOeP  
alienation 让与;让渡;转让 b/g~;| <  
alimony 生活费;赡养费 XTKAy;'5  
All Ordinaries Index [AOI] 所有普通股指数 k%K\~U8"  
all risks 全险;综合险 UNhM:!A  
All Sales Record for Stock Market 《股票市场成交报告》 # n\|Q\W  
Allied Capital Resources Limited 新联财务有限公司 )uK Tf=;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VD0U]~CWR  
allocation letter 拨款信件 b|-7EI>l9  
allocation of fund 分配款项;预留款项 _s~F/G`iT  
allocation of profit 利润分配;溢利分配 +*=?0\  
allocation warrant 拨款令 dz"HO!9  
allotment 分配;配股 {^N90,!  
allotment notice 股份配售通知;配股通知 T,uVt^.R+  
allotment of shares 股份分配 & m~   
allowable 可获宽免;免税的 d$<1Ma}  
allowable business loss 可扣除的营业亏损 ,/Yo1@U  
allowable expenses 可扣税的支出 )%Lgo${[;  
allowance 免税额;津贴;备抵;准备金 HI!bq%TZ4  
allowance for debts 债项的免税额 dx)v`.%V  
allowance for depreciation by wear and tear 耗损折旧免税额 3F\UEpQ  
allowance for funeral expenses 殡殓费的免税额 :}+m[g  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `XK+Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 &?0hj@kd~  
allowance to debtor 给债务人的津贴 [h@MA|  
alteration of capital 资本更改 NB .&J7v  
alternate trustee 候补受托人 Y6ORI  
amalgamation 合并 M^?=!!US^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 huB<^  
ambit of charges 征税范围;收费范围 v>' mW  
amended valuation 经修订的估值 gH[lpRu|7  
American Commodities Exchange 美国商品交易所 39Zs  
American Express Bank Limited 美国运通银行 />[~2d kb  
American Stock Exchange 美国证券交易所 BDc "0XH  
amortization 摊销 c 6$n:  
amount due from banks 存放银行同业的款项 A,f%0 eQR  
amount due from banks abroad 存放海外银行同业的款项 0qk.NPMB0  
amount due from holding companies 控股公司欠款 9 ?(P?H  
amount due from local banks 存放本港银行同业的款项 Sp~gY]:  
amount due to banks 银行同业的存款 2\L}Ka|v  
amount due to banks abroad 海外银行同业的存款 gLQbA$gB  
amount due to holding companies 控股公司存款 *h Bo,   
amount due to local banks 本港银行同业的存款 }c;h:CE#  
amount due to outport banks 外埠银行同业的存款 bl-t>aO*.V  
amount for note issue 发行纸币的款额 ("rIz8b  
amount of bond 担保契据的款额 ~8^)[n+)x  
amount of consideration 代价款额 * ~4m!U_s  
amount of contribution 供款数额 qkh.? ~  
amount of indebtedness 负债款额  0ZpWfL  
amount of principal of the loan 贷款本金额 ^J7g)j3  
amount of rates chargeable 应征差饷数额 VkDFR [k_  
amount of share capital 股本额 d){Al(/  
amount of sums assured 承保款额 *N?y<U  
amount of variation 变动幅度 ;J40t14u  
amount of vote 拨款数额 V[BlT|t  
amount payable 应付款额 dD}!E  
amount receivable 应收款额 #zv'N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xn:ac^  
analysis 分析 (??|\ &DTi  
ancillary risk 附属风险 aShZdeC*f  
annual account 周年帐目;周年帐目报表;年度决算;年结 i4*!t.eI  
annual accounting date 年结日期 4j h4XdH  
annual allowance 每年免税额;年积金;年度津贴;年津 &m>txzo  
annual balance 年度余额 hR3Pa'/i  
annual disposable income 每年可动用收入 0CS80 pC  
annual estimates 周年预算 ^jMo?Zwy  
annual fee 年费 +gsk}>"  
annual general meeting 周年大会 d8T,33>T  
annual growth rate 年增率;每年增长率 X>6VucH{\  
annual long-term supplement 长期个案每年补助金 9,;+B8-A  
annual pensionable emolument 可供计算退休金的年薪 R@H}n3,  
annual report 年报 BlvNBB1^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !WReThq  
annual return 周年报表;周年申报表;每年报税表格 ^Wz3 q-^  
Annual Return Rules 《周年报表规则》 [j`-R 0Np  
annual review of consumer prices 每年消费物价回顾 Cb/?hT  
annual roll-forward basis 逐年延展方式 @5-+>\Hd^t  
annual salary 年薪 /,Sd  
annual statement 年度报表;年度决算表 vaEAjg*To<  
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 .+c YzS] !  
annuitant 年金受益人 sw@* N  
annuity 年金 S.Fip _  
annuity contract 年金合约 ]0wmvTR  
annuity on human life 人寿年金 3tTz$$-#  
antecedent debt 先前的债项 QU{\ClW/?  
ante-dated cheque 倒填日期支票 lt&30nf=  
anticipated expenditure 预期开支 I NE,/a=  
anticipated net profit 预期纯利 ~IE5j,SC  
anticipated revenue 预期收入 TAu*lL(F  
anti-inflation measure 反通货膨胀措施 'd@Vusq}2  
anti-inflationary stance 反通货膨胀立场 K-}'Fiq  
apparent deficit 表面赤字 n!(g<"  
apparent financial solvency 表面偿债能力 T6ZJSKM  
apparent partner 表面合伙人 ,-XJ@@2gM  
application for personal assessment 个人入息课税申请书 t(:6S$6{e  
application of fund 资金应用 e[@ ^UY  
application to release as liquidator and to destruct the books of accounts and documents CQcb !T  
申请免除清盘人职务及毁灭帐簿与文件 6c>tA2G|8  
appointed actuary 委任精算师 !OJSQB,  
appointed auditor 委任核数师;委任审计师 'k9hzk(*  
appointed trustee 委任的受托人 $PQlaivA  
appointer 委任人 IJnr^S8  
apportioned pro rata 按比例分摊 It\o b7n  
apportionment 分配;分摊 {M?!nS6t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zA/W+j$:  
apportionment formula 分摊方程式 pPG@_9qf  
apportionment of estate duty 遗产税的分摊 `|^<y.-6  
appraisal 估价;评估 E4'D4@\W  
appreciable growth 可观增长 '#.:%4  
appreciable impact 显着影响 rS 4'@a  
appreciable increase 可观增长 ka&-tGg  
appreciation 增值;升值 uXNf)?MpA  
appreciation against other currencies 相对其他货币升值 /m;w~ -N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vy:ER  
appreciation tax 增值税 NB&u^8b  
appropriation 拨款;拨用;拨付 | We @p  
appropriation account 拨款帐目 'g a1SbA]  
Appropriation Bill 拨款法案 6zLz<p?  
appropriation-in-aid system 补助拨款办法 ;61m  
approved assets 核准资产 lC1X9Op  
approved basket stock 认可一篮子证券 "A:wWb<m  
approved budget 核准预算 I$`Vw >  
approved charitable donation 认可慈善捐款 ~5wCehSb  
approved charitable institution 认可慈善机构 7}r!%<^  
approved currency 核准货币;认可货币 w I@ lO\  
approved estimates 核准预算 lm&C!{K  
approved estimates of expenditure 核准开支预算 9& W\BQ  
approved overseas insurer 核准海外保险人 f41!+W=  
approved overseas trust company 核准海外信托公司 *0R=(Gy  
approved pooled investment fund 核准汇集投资基金 QLH s 3eM  
approved provident fund scheme 认可公积金计划 ii*Ty!Sa  
approved provision 核准拨款 i c]f o  
approved redeemable share 核准可赎回股份 *qG=p`  
approved regional stock 认可地区性证券 m[{*an\  
approved retirement scheme 认可退休金计划 qgca4VV|z  
approved subordinated loan 核准附属贷款 y( MF_'l  
arbitrage 套戥;套汇;套利 7@DinA!  
arbitrageur 套戥者;套汇者 jq["z<V )x  
arbitrary amount 临时款项 @/JGC%!  
arrangement 措施;安排;协定 DoPm{055J  
arrears 欠款 AX1'.   
arrears of pay 欠付薪酬 7Hpsmfm  
arrears of revenue 逾期未收税款;逾期未收的帐项 ){>;eky  
articles of association 组织章程;组织细则;组织章程细则 ~pj9_I  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 US7hKNm.  
ascertainment of profit 确定利润 (U`7[F  
"Asia Clear" “亚洲结算系统” Ok6Y&#'P  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [-$&pB>w8'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $Y,]D*|"K  
Asian Development Fund [ADF] 亚洲发展基金 =QyO$:t  
Asian dollar bond 亚洲美元债券 IFPywL{K  
Asian dollar market 亚洲美元市场 F;ONo.v;  
Asian dollar rate 亚洲美元利率 TL7-uH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^@)/VfVg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 VUF7-C*  
asked price 沽盘;喊价;索价;卖方报价 ^[%~cG  
assessable income 应评税入息 xel&8 `  
assessable loss 应评税亏损 @R2|=ox  
assessable profit 应评税利润 \hM6 ykY-  
assessable value 应评税值 >uOc#+5M.  
assessed profit 估定利润 v& XG4 &  
assessed value 经评估价值 w.l#Z} k  
assessment 评税;评定;估价;评税单 G)43Y!  
assessment number 评税编号;估价编号 v:6b&wS L3  
assessment of additional tax 补加税评税  ]NAPvw#p  
assessment of performance 业绩评估;实绩评价 ']vX  
Assessor 评税主任 Y\p yl  
asset price bubbles 资产价格泡沫 X Y4s  
asset-backed securities 具资产保证的证券 (rw bF  
assets accretion 资产增值 Op%^dwVG(v  
assets and liabilities 资产与负债 (Z,,H1L  
assets betterment statement 资产递增表;资产改进表 6xFZv t  
assets lending 实物放款;有抵押贷款 >; W)tc,  
assets of the company passing on the death 死者去世时转移的公司资产 Y,(eu*Za  
assets pledged as security for liabilities 用作负债抵押的资产 DR0W)K ^  
assets portfolio 资产投资组合 <O>Q;}>gfc  
assets price 资产价格 TVFGonVY  
assets quality 资产质素 %okEN !=  
assets realization 资产变现 sa#"@j)  
assets refinancing arrangement 资产再集资安排 NOS5bm&-  
assets securitization 资产证券化 @ ~sp:l  
assets situated outside Hong Kong 在香港以外地方的资产 6PMu;#  
assets stripping 削减资产;拆卖资产 y ph  
assets value 资产值 9i`LOl:;  
assignee 承让人 tIr66'8  
assignment 转让;转让书;转让契 d,QJf\fc"  
assignment of interest 权益转让 H1?1mH  
assignment of letters patent and trade mark 专利证书及商标转让 ;C"J5RA  
assignment of property 物业转让;物业转让书 p-7dJ  
assignment right 转让权 v}_$9&|S  
assignor 转让人 f8&=D4)-w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ixS78KIr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @W @L%<  
associate member 附属会员 g{J3Ba  
associated body corporate 相联法人团体 9M7P]$^  
associated company 相联公司;联属公司 ev?>Nq+Z  
associated corporation 相联法团 d;;=s=j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )nJ>kbO~8  
公认会计师公会〔英国〕 ./g0T{&  
Association of Futures Exchange Brokers 香港期货经纪协会 kv5Qxj}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S$H4xkKs  
association of underwriters 承保人组织 &1[5b8H;+  
assumption of control 接管 Xl aNR+  
assurance 担保;保险;转易;转易书 ]52_p[hZ}<  
assurance of interest 权益的转易 =;{S>P!I(t  
at 19XX price 按一九XX年价格计算 Z9sg6M@s  
at a discount 按赔价计算;按贴水价格计算;打折扣 8@qahEgQ  
at a premium 按溢价计算;按升水价格计算 MoX* e  
at call 通知付款;按通知 nK|";  
at constant market price 按固定市价计算 isd[l-wAmf  
at constant price 按固定价格计算 c"z%AzUV'  
at cost 按成本计算 qe$K6A%Yd  
at current market price 按当时市价计算;按现时市价计算 ~T-.k 7t  
at current price 按当时价格计算;按现时价格计算 ji8 Rd"S  
at factor cost 按要素成本计算;按生产要素成本计算 !.J~`Y'd_  
at money-of-the-day price 按付款当日价格计算 ;% !?dH6  
at or better 按指定或较佳价位〔买卖指令〕 ;dWqMnV  
at par 按面值计算;平价 Qxvz}r.l]  
at sight 见票即付 16+@#d%#p  
at the close 按收市盘 K7l{&2>?  
at the opening 按开市盘 AHA*yC  
attestation 见证;见证条款 .6"7Xxe]<  
at-the-money option 平价期权 C}>&#)IH  
attorney 受权人;受托代表人 aH$~':[93  
attornment 新拥有人承认书 :qZ^<3+:  
attributable profit 可归属利润 .U3p~M+  
attributable share value 可归属股份价值 g&bO8vR=  
Auckland Stock Exchange 奥克兰证券交易所 {e@1,19  
auction 拍卖 p&\uF#I;  
auctioneer 拍卖商 B 3h<K}  
audit 审计;核数 m,KY_1%M  
Audit Commission 审计署 UEeqk"t^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hB.dqv]^  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 j;y|Ys)I  
audit review 帐目审查 c1 <g!Q&E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7/1S5yUr|  
audited account 审计帐目;经审计的帐目 ?~K2&eo  
audited annual account 经审计的周年帐目 P:=AD W c  
audited balance sheet 经审计的资产负债表 B';Ob  
auditor 核数师;核数主任;审计师 ]@P*&FRcZ  
auditor's certificate 核数师证明书;审计师证明书 DEs?xl]zO  
auditor's report 核数师报告;审计师报告 /{U{smtdFl  
Aussie bond 澳元债券 `WB|h)Y  
austerity budget 紧缩预算 QXz!1o+"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S&Sf}uK  
Australia All Ordinaries Index 澳洲所有普通股票指数 zXD@M{  
Australian Dollar [AUD] 澳元 4[ra  
Australian Options Market 澳大利亚期权市场 S'O0'5U@  
Australian Securities Commission 澳洲证券事务监察委员会 JU@$(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 + ND9###  
Australian Stock Exchange 澳大利亚证券交易所 .3&m:P8zV  
Austrian Schilling [ATS] 奥地利先令 ;H=6u  
authentication 认证;鉴证 R3PhKdQ"  
authority to purchase 委托购买证;委购书 +{I\r|  
authorization 认可;核准;授权;授权书 'KL(A-}!  
authorization by direction 指示授权 \\qg2yI  
authorization by instruction 指令授权 ?*@h]4+k'  
authorization by warrant 令状授权 dF,FH-  
authorization of unit trust 单位信托的认可 5^dw!^d  
authorized agent 指定代理人 h$&XQq0T  
authorized capital 法定资本 }rE|\p>  
authorized clerk 出市员 > 95Cs`>d  
authorized dealer 认可交易商 #J!? :(m:  
authorized financial institution 认可财务机构 O>GP>U?]  
authorized fund 认可基金 Rv-o__C!  
authorized fund house 获授权的基金公司;认可基金公司 39j d}]e  
authorized institution 认可机构 JK(&E{80  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6S<$7=$ =  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0- UeFy  
authorized insurer 获授权保险人;获认可承保人 6&Dvp1`m  
authorized investment 特准投资项目 z!+<m<  
authorized person 获授权人 a}K+w7VY\  
authorized representative 获授权代表 `9+EhP$RS  
authorized share capital 法定股本 3EvA 5K.  
automated quotation system 自动报价系统 #+;=ijyF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] taQ[>x7b  
自动交易系统〔香港期货交易所有限公司〕  T_uuFL  
automatic adjustment mechanism 自动调整机制 O5Lv :qAa  
automatic adjustment system 自动调整系统 ; ]Aa  
Automatic Clearing House 自动票据交换所 YiTp-@$}  
automatic exchange rates accumulation system 自动化汇率累集系统 _iu|*h1y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )rj mJ  
automatic teller machine [ATM] 自动柜员机 [}2.CM  
autopay 自动转帐 o FLrSmY)E  
available assets 可用资产 DVJc-.x8  
available fiscal reserve 现存财政储备 VO Qt{v{1|  
available profit 可用利润 A 5 X+Z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8j}m\^si  
average 平均;平均数;海损 $D5U#  
average basic salary 平均基本薪金 I[UA' ~f  
average consumer expenditure 平均消费开支;一般消费开支 k%g xY% 0  
average cost 平均成本 J [ H?nX9  
average cost of land production 增辟土地平均成本 r!^\Q7  
average daily turnover 平均每日成交额 }gW/heUE  
average daily wage rate 平均每日工资率 uKy*N*}  
average expenditure pattern 平均开支模式 =T)2wcXBB  
average growth rate 平均增长率 lt4jnV2"a  
average net fixed assets 固定资产平均净值 fn OkH  
average of relatives 相对价格平均数 d_uy;-3  
average price 平均价格 *u/|NU&X  
average propensity to consume 平均消费倾向;一般消费倾向 wIF ":'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 !5j3gr ~  
average rate 平均率 >~rd5xlk  
average revenue 平均收入;平均收益 1Q SIZoK7  
average stock 平均库存;平均存货 yU"G|Ex  
average yearly rent 平均年租 Ij1 ]GZ`A(  
avoidance of double taxation 避免双重课税 G)hH?_U#T  
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 OLNn3 J  
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