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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: tAep_GR  
A share A股;甲类股份 MW +DqT.h  
abatement of tax 减税;减扣免税额 2<n 18-|OQ  
ABN AMRO Bank N.V. 荷兰银行 (O09HY:  
above-the-line expenditure 线上项目支出;经常预算支出 tGl|/  
above-the-line receipt 线上项目收入;经常预算收入 rmvrv.$3  
ABSA Asia Limited 南非联合亚洲有限公司 /o6ido  
absolute change 绝对数值变更 O\;Lb[`lb  
absolute expenditure 实际开支 ./7-[d  
absolute guideline figure 绝对准则数字 +RpCh!KP  
absolute interest 绝对权益 6.45^'t]  
absolute order of discharge 绝对破产解除令 cC$YD]XdIA  
absolute profit margin 绝对利润幅度 ,mCf{V]#  
absolute value 实值;绝对值 F:<+}{Av  
absolutely vested interest 绝对既得权益 +U,t*U4,  
absorbed cost 已吸收成本;已分摊成本 7g{JE^u  
absorption 吸收;分摊;合并 N@k' s   
absorption rate 吸收率;摊配率;分摊率 +N,Fq/x  
ACB Finance Limited 亚洲商业财务有限公司 r/ATZAgHP  
acceptable form of reciprocity 合理的互惠条件 ^hEN  
acceptable rate 适当利率;适当汇率 `'r]Oe  
acceptance agreement 承兑协议 .*YOyK3H  
acceptance for honour 参加承兑 VY~*QF~P  
acceptor 承兑人;接受人;受票人 :u=y7[I  
acceptor for honour 参加承兑人 Ux" ^3D  
accident insurance 意外保险 G^|b*n!!  
Accident Insurance Association of Hong Kong 香港意外保险公会 a>8] +@  
accident insurance scheme 意外保险计划 >yVrIko  
accident year basis 意外年度基准 FChW`b&S  
accommodation 通融;贷款 PeEaF@#k  
accommodation bill 通融票据;空头票据 *CF80DJ  
accommodation party 汇票代发人 fIx|0,D&7L  
account balance 帐户余额;帐户结余 H)*%eG~  
account book 帐簿 AoxORPp'  
account collected in advance 预收款项 KU+u.J  
account current book 往来帐簿 ~^Ga?Q_  
account of after-acquired property 事后取得的财产报告 xK1w->[  
account of defaulter 拖欠帐目 u5U^}<}y}  
account payable 应付帐款 'S v V10$5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 TDP Q+Kg_  
account receivable 应收帐款 =.m/ X>  
account receivable report 应收帐款报表 #gf0*:p  
account statement 结单;帐单;会计财务报表 Zmk 9C@  
account title 帐户名称;会计科目 ZS_  z  
accountant's report 会计师报告 #>5T,[{?j  
Accountant's Report Rules 会计师报告规则 1)N#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ph2 _P[S'  
Accounting Arrangements 《会计安排》 I7f :TN  
accounting basis 会计基础 Uul5h8F  
accounting by Official Receiver 破产管理署署长呈交的帐目 y?}<SnjP:  
Accounting Circular 《会计通告》 @Y9tkJIt  
accounting class 会计类别 3<a|_(K  
accounting date 记帐日期;会计结算日期 Esj1Vv#  
accounting for money 款项核算 @2$Uk!  
Accounting Officer 会计主任 pwVGe|h%,  
accounting period 会计报告期;会计期 g6 SZ4WV  
accounting policy 会计政策;会计方针 <1~_nt~(*  
accounting practice 会计惯例 &)!N5Veb  
accounting principle 会计准则 h2+"e# _  
accounting record 会计记录 {ueDwnZ  
accounting report 会计报告 v] q"{c/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a(`"qS  
Accounting Society of China 中国会计学会 kk CoOTe&  
accounting statement 会计报表 d.U"lP/)D  
accounting system 会计制度;会计系统 hx~rq `{  
accounting transaction 会计事项;帐务交易 x+Ly,9nc$  
accounting treatment 会计处理 _*t75e$-  
accounting year 会计年度 S*ie$}ZX  
accretion 增值;添加 2rf#Bq?7  
accrual 应计项目;应累算数目 j2hp*C'^  
accrual basis 应计制;权责发生制 [F27i#'I]  
accrual basis accounting 应计制会计;权责发生制会计 u@4khN: ^p  
accrue 应累算;应计 6*tky;  
accrued benefit 应累算利益 j#VR>0oC]\  
accrued charges 应计费用 |Yi_|']#  
accrued cumulative preference share dividend 应累算的累积优先股股息 im mf\  
accrued expenses 应累算费用 sg<c1  
accrued interest payable 应付利息;应计未付利息 Hv =7+O$  
accrued interest receivable 应收利息;应计未收利息 |5BvVqn  
accrued right 累算权益 'z};tIOKJk  
accruing profit 应累算的利润 $|19]3T@Z  
accumulated fiscal reserve 累积财政储备 Ht~YSQ~:y  
accumulated profit 累积利润;滚存溢利 cw~-%%/  
accumulated reserve 累积储备 \Dx)P[Ur  
accumulation of surplus income 累积收益盈余 :-+j,G9 t  
acquired assets 既得资产 T'14OU2N{Y  
acquisition 收购;购置;取得 ]rO/IuB  
acquisition cost 购置成本 |@MGGAk  
acquisition expenses 购置费用 *.-qbwOg  
acquisition of 100% interest 收购全部股权 ;'4Kg@/  
acquisition of control 取得控制权 `6*1mE1K&  
acquisition of fixed assets 购置固定资产 g`H;~ w  
acquisition of shell “买壳” kl5Y{![/&f  
acquisition price 收购价 H<3a yp$  
act of God 天灾 7}Jn`^!  
acting partner 执事合伙人 ENZYrWl  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #\O?|bN'q  
active partner 积极参与的合伙人 t)l^$j !h@  
active trading 交投活跃 "A}2iI  
actual circulation 实际流通 i uoZk5O  
actual cost 实际成本 9 E  
actual expenditure 实际开支;实际支出 ZX40-6#O  
actual income 实际入息;实际收入;实际收益 {MmK:C  
actual market 现货市场 TmgSV#G  
actual price 现货价;实际价格 2TX.%%Ze  
actual profit 实际利润 8wzQr2:  
actual quotation 实盘;实际价位;实际报价 TI637yqCU  
actual year basis 按实际年度计算 v ,)vW5jGI  
actuals 实货 pRh)DM#9  
actuarial investigation 精算调查 DcNwtts  
actuarial principle 精算原则 'n "n;  
actuarial report 精算师报告 q>dERN&  
Actuarial Society of Hong Kong 香港精算学会 22v= A6 =  
actuarial valuation 精算师估值 M_#^zo "x  
actuary 精算师 :>, m$XO  
ad referendum agreement 暂定协议;有待覆核的协定 qoJ<e`h}  
ad valorem duty 从价税;按值征税 sKL"JA T  
ad valorem duty system 从价税制 h1QrFPQnu  
ad valorem fee 从价费 Ccy0!re  
ad valorem tariff 从价关税 kwpbgQ  
additional allowance 额外免税额 .OvH<%g!.  
additional amount for unexpired risk 未过期风险的额外款额 2[Bw+<YA`  
additional assessable profit 补加应评税利润 M[5fNK&nD  
additional assessment 补加评税 "v5jYz5M  
additional commitment 额外承担 Q~$hx{foN  
additional commitment vote 额外承担拨款 sKGR28e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9{n?Jy  
additional dependent parent allowance 供养父母额外免税额 E9PD1ADR  
additional provision 额外拨款 2g_2$)2  
additional stamp duty 附加印花税 eRvnN>L  
additional tax 补加税罚款;补加税款 ](sT,'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 oD7^9=#  
adjudged bankrupt 被裁定破产 d<afO?"  
adjudicated bankrupt 裁定破产人 CJ[^Fi?CH  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0z=^_Fb  
adjudication of bankruptcy 裁定破产;宣告破产 D=!5l4  
adjudication of insolvency 裁定无力偿还债务 \kVi&X=q:  
adjusted actual 经调整的实数;调整后的实数 |j~{gfpSE  
adjusted current assets 经调整的流动资产;调整后的流动资产 {&s.*5  
adjusted figure 经调整的数字;调整后的数额 f!+G1z}iA  
adjusted liabilities 经调整的负债;调整后的负债 dp#'~[j  
adjusted loss 经调整的亏损;调整后的亏损 Q%^!j_#  
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 8z'_dfP=5  
adjusted profit 经调整的利润;调整后的利润 E0<$zP}V}F  
adjusted surplus 经调整的盈余额;调整后的盈余额 b0lZb'  
adjusted value 经调整的价值;调整后的价值 YV/JZc f  
adjustment 调整;修订;理算〔保险〕 XXZ<r  
adjustment centre 调剂中心 ~<Sb:I zld  
adjustment lag 调整过程的时间差距;调整时差 \tZZn~ex  
adjustment mechanism 调整机制 A&($X)t  
adjustment of loss 亏损调整 Y8%*S%yO  
adjustment process 调整过程;调整程序 '"o&BmF  
adjustment range 调整幅度 CxJkT2  
administered exchange rate 受管制汇率 {{ /-v3n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EiWsVic[  
administration expenses 行政费用 a;[=b p  
administration fee 手续费;行政费 g~Agy  
administration in bankruptcy 破产管理 $WHmG!)*  
administration order 遗产管理令 qQx5n  
administrator 管理人;遗产管理人 Ym/y2B(  
administrator of the estate 遗产管理人 (b>B6W\&  
admission of debt 债项承认书 g|PRk9  
admission of proof 接纳债权证明 Iji9N!Yx  
advance 放贷款项;垫付款项;预支款项;预付款项 8S*W+l19f  
advance account 暂支帐目;预付款帐户 Hlye:.$  
advance compensation 预付补偿金 ?wYvBFRn7"  
advance from shareholder 股东垫款 e!JC5Al7  
advance pending reimbursement 预支以待日后付还 m*Q*{M_e  
advanced economy 先进经济体系 Fy-N U  
advancement 预付;预付财产 Y<EdFzle  
advances warrant 垫款令 }E]&,[4&M  
advancing 贷出 a2\r^fY/  
adverse balance 逆差 QvjOOc@k~n  
adverse exchange 逆汇 hj|P*yKV  
advertisement addressed to shareholders 在报章刊登的致股东通告 etkKVr;Kv  
advice for collection 托收通知书 &$+nuUA  
advice of drawing 提款通知书;汇票通知书 hAv.rjhw_  
advice of payment 付款通知 VwxLElV  
Advisory Committee [Securities and Futures Commission] UOAL7  
谘询委员会〔证券及期货事务监察委员会〕 s`Z'5J;S  
Advisory Committee on Diversification 经济多元化谘询委员会 8O0E;6b  
affidavit 誓章;遗产申报誓章 |'" 17c&  
affidavit of no receipt 述明无收款的誓章 1hnw+T<<W  
affiliate 联号;联营公司;附属公司 re;^,  
affiliated company 附属公司;联号;联营公司 FSn&N2[D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8#&axg?a  
affordability 负担能力 g(D r/D  
African Development Bank [AfDB] 非洲开发银行 B qA  
after-acquired property 事后取得的财产 EA+}Rf6}  
after-hours dealing 市后交易 a= *qsgPGL  
after-tax profit 税后盈利;税后利润;税后溢利 bQFMg41*w7  
agency agreement 代理协议 N akSIGm  
agency expenses 代理机构的开支 ]-b`uYb  
agency fee 代理费 sq~9 l|F  
Agency Law 《代理法》 ]~H\X":[>  
agent 代理人;承销人 _K5R?"H0  
agent of company 公司代理人 2Yt+[T*  
agent's fee 代理人费;经纪费 ~p0M|  
aggregate 总计;总数;总体数字  edv&!  
aggregate amount 总款额;总额 1>"[b8a/  
aggregate assets and liabilities 总体资产与负债 /PuN+M  
aggregate at constant price 按固定价格计算的总体数字 F}Kkhs {  
aggregate demand 总需求 f8c'`$O  
aggregate gross position 总持仓量 9< $n'g  
aggregate limit 总限额 B<p -.tv  
aggregate of salaries tax 合计薪俸税 i G%h-  
aggregate performance 总体表现;总体业绩 f,_EPh>  
aggregate supply 总体供应 $V0G[!4  
aggregate surplus 总盈余 ;I^+u0ga  
aggregate total 整体总额 SL O~   
aggregate value 总值;合计价值 ~dFdO7  
aggregated basis 合计基准 CC<(V{Png  
aggregated net chargeable income 合计应课税入息实额 MY]<^/Q  
aggregation 合并计算;合计;总和 [m9Iz!E  
aggregation of incomes of husband and wife 夫妇入息合并计算 wcI? .  
aggregation of property 财产的总和 zc n/LF  
agio 差价;贴水 C=&rPUX{  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 }+{ ? Ms  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E9"P~ nz  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 | pA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment PS=N]e7k'  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \=yWJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment dpPu&m+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &# ?2zbZ  
agreement for a settlement 授产协议 (5Z*m<]c  
agreement for assignment 转让协议 aGR!T{`   
agreement for sale 售卖协议;买卖协议 Q2L>P<87T  
agreement for sale and purchase 买卖协议 \pVmSac,  
agreement for the payment of interest 支付利息协议 FZ0wtS2  
agreement for the repayment of money 还款协议 Q^H8gsv  
agreement of reinsurance 再保险协议 b-+~D9U <  
Agricultural Bank of China 中国农业银行 ,_$}>MY;  
air passenger departure tax 飞机乘客离境税 w I7iE4\vz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]"2;x  
airport tax 机场税 9[5qN!P;y  
alcohol duty 酒精税 5(+PI KCjC  
alienation 让与;让渡;转让 L^{1dVGWNa  
alimony 生活费;赡养费 y$Rr,]L  
All Ordinaries Index [AOI] 所有普通股指数 !'jZ !NFO  
all risks 全险;综合险 6VsgZ"Il  
All Sales Record for Stock Market 《股票市场成交报告》 RI[=N:C^  
Allied Capital Resources Limited 新联财务有限公司 4Ucs9w3[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =1vl-*uYh  
allocation letter 拨款信件 1LK`    
allocation of fund 分配款项;预留款项 L2,.af6+  
allocation of profit 利润分配;溢利分配 KmYSYNr@,  
allocation warrant 拨款令 zJ=lNb?q  
allotment 分配;配股 s<XAH7?0  
allotment notice 股份配售通知;配股通知 RnaxRnXVR  
allotment of shares 股份分配 M&v;#CV  
allowable 可获宽免;免税的 tpY]Mz[J  
allowable business loss 可扣除的营业亏损 Z"pCDW)  
allowable expenses 可扣税的支出 X9-WU\?UC  
allowance 免税额;津贴;备抵;准备金 x* 9 Xu"?  
allowance for debts 债项的免税额 (^@rr[. o7  
allowance for depreciation by wear and tear 耗损折旧免税额 %6%~`((4  
allowance for funeral expenses 殡殓费的免税额 0ap_tCY  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 'xP&u<(F  
allowance for repairs and outgoings 修葺及支出方面的免税额 `B A'a" $  
allowance to debtor 给债务人的津贴 sP'U9l  
alteration of capital 资本更改 Xt .ca,`U  
alternate trustee 候补受托人 \}n\cUy-  
amalgamation 合并 B@ xjwBUk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hh1]\4D,4  
ambit of charges 征税范围;收费范围 ;(3!#4`q(]  
amended valuation 经修订的估值 Ct<]('Hm(  
American Commodities Exchange 美国商品交易所 ]wZlJK`K  
American Express Bank Limited 美国运通银行 $A;%p6PO)  
American Stock Exchange 美国证券交易所  81}JX  
amortization 摊销 euyd(y$'k  
amount due from banks 存放银行同业的款项 .}c&" L;W  
amount due from banks abroad 存放海外银行同业的款项 nf0]<x2  
amount due from holding companies 控股公司欠款 DuMzK%  
amount due from local banks 存放本港银行同业的款项 >lV'}0u)  
amount due to banks 银行同业的存款 @dyh: 2!  
amount due to banks abroad 海外银行同业的存款 q21l{R{Y  
amount due to holding companies 控股公司存款 Due@ '  
amount due to local banks 本港银行同业的存款 t+ vz=`  
amount due to outport banks 外埠银行同业的存款 fjd)/Gg  
amount for note issue 发行纸币的款额 xep8CimP'  
amount of bond 担保契据的款额 ;I/ A8<C  
amount of consideration 代价款额 W8_$]}G8E  
amount of contribution 供款数额 kRb  %:*  
amount of indebtedness 负债款额 _M) G  
amount of principal of the loan 贷款本金额 X5tx(}j  
amount of rates chargeable 应征差饷数额 *N&~Uq^  
amount of share capital 股本额 2 oo/KndU  
amount of sums assured 承保款额  &<LBz|  
amount of variation 变动幅度 < 2SWfH1>  
amount of vote 拨款数额 ;O7Vl5R  
amount payable 应付款额 RG.wu6Av  
amount receivable 应收款额 <Ej`zGhWz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *>h|<|T'  
analysis 分析 E 1`TQA  
ancillary risk 附属风险 k2O3{xIjc  
annual account 周年帐目;周年帐目报表;年度决算;年结 "WzKJwFr  
annual accounting date 年结日期 S J2l6  
annual allowance 每年免税额;年积金;年度津贴;年津 |->C I  
annual balance 年度余额 wJZuJ(  
annual disposable income 每年可动用收入 ek"U q RY  
annual estimates 周年预算 4a=QTq0p  
annual fee 年费 *M ^ <oG  
annual general meeting 周年大会 1,(WS F  
annual growth rate 年增率;每年增长率 5ZX  
annual long-term supplement 长期个案每年补助金 3$_JNF`  
annual pensionable emolument 可供计算退休金的年薪 3rY\y+m  
annual report 年报 X'88W-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LS$zA>:  
annual return 周年报表;周年申报表;每年报税表格 _G&gF .|  
Annual Return Rules 《周年报表规则》 CTS1."kx1  
annual review of consumer prices 每年消费物价回顾 =4$ErwI_dm  
annual roll-forward basis 逐年延展方式 !QpOrg  
annual salary 年薪 uBl&{$<  
annual statement 年度报表;年度决算表 ,{;*b v  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 UM/!dt}DnF  
annuitant 年金受益人 |BUgsE  
annuity 年金 fy$?~Ji &  
annuity contract 年金合约 2qot(Zs1i  
annuity on human life 人寿年金 3RanAT.nu:  
antecedent debt 先前的债项 d_Jj&:"l  
ante-dated cheque 倒填日期支票 ez5J+  
anticipated expenditure 预期开支 r1TdjnP,2^  
anticipated net profit 预期纯利 l/,la]!T  
anticipated revenue 预期收入 ):[}NDmC  
anti-inflation measure 反通货膨胀措施 :..WL;gC  
anti-inflationary stance 反通货膨胀立场 i),bAU!+m  
apparent deficit 表面赤字 }i{qRx"4  
apparent financial solvency 表面偿债能力 ):_@i  
apparent partner 表面合伙人 dr(-k3ex  
application for personal assessment 个人入息课税申请书 @dUN3,}  
application of fund 资金应用 Ia< V\$#  
application to release as liquidator and to destruct the books of accounts and documents J?dLI_{ <  
申请免除清盘人职务及毁灭帐簿与文件 Vef!5]t5  
appointed actuary 委任精算师 1+gFfKq  
appointed auditor 委任核数师;委任审计师 ?% [~J  
appointed trustee 委任的受托人 yVgC1-8i*  
appointer 委任人 "g)V&Lx#X  
apportioned pro rata 按比例分摊 <:Mz2Rg  
apportionment 分配;分摊 @TQ/Z$y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9|lLce$  
apportionment formula 分摊方程式 l^d'8n  
apportionment of estate duty 遗产税的分摊 /`l;u 7RD  
appraisal 估价;评估 araXE~Ac  
appreciable growth 可观增长 h=0a9vIXF  
appreciable impact 显着影响 t,Ka] /I  
appreciable increase 可观增长 vc&v+5Y  
appreciation 增值;升值 J8!2Tt  
appreciation against other currencies 相对其他货币升值 p0WUF\"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N[e,%heR  
appreciation tax 增值税 F3EAjO)ch  
appropriation 拨款;拨用;拨付 [8a(4]4  
appropriation account 拨款帐目 W} i6{ Vh  
Appropriation Bill 拨款法案 tc0;Ake-&  
appropriation-in-aid system 补助拨款办法 ~f(5l.  
approved assets 核准资产 pa1<=w  
approved basket stock 认可一篮子证券 *d3-[HwZCL  
approved budget 核准预算 o0]YDX@T  
approved charitable donation 认可慈善捐款 HWsV_VAw}  
approved charitable institution 认可慈善机构 !9WGZfK+0Y  
approved currency 核准货币;认可货币 ~t~[@2?WG  
approved estimates 核准预算 mpug#i6q  
approved estimates of expenditure 核准开支预算 A4!X{qUT-  
approved overseas insurer 核准海外保险人 Yu\$Y0 {]  
approved overseas trust company 核准海外信托公司 ?UAuUFueA  
approved pooled investment fund 核准汇集投资基金 fwv^dEe  
approved provident fund scheme 认可公积金计划 9gcW;  
approved provision 核准拨款 _i}b]xfM  
approved redeemable share 核准可赎回股份 ;ND$4$  
approved regional stock 认可地区性证券 Tc/^h 4xH  
approved retirement scheme 认可退休金计划 )0-A;X2  
approved subordinated loan 核准附属贷款 hHN[K  
arbitrage 套戥;套汇;套利 W|m(Jh[w]  
arbitrageur 套戥者;套汇者 >) u;X  
arbitrary amount 临时款项 <rj'xv  
arrangement 措施;安排;协定 !xfDWbvHV  
arrears 欠款 dGYR  'x  
arrears of pay 欠付薪酬 =|]h-[P'  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ks P2./N  
articles of association 组织章程;组织细则;组织章程细则 |${4sUR  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Gu*y7I8  
ascertainment of profit 确定利润 a#=d{/ ab  
"Asia Clear" “亚洲结算系统” Eo6N'h>h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 94+^K=lAX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |CDM(g>%  
Asian Development Fund [ADF] 亚洲发展基金 %6320 x  
Asian dollar bond 亚洲美元债券 ?Ts]zO%%Z  
Asian dollar market 亚洲美元市场 f?UI+TU  
Asian dollar rate 亚洲美元利率 E2'Wzrovlo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YCD |lL#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,2fi`9=\  
asked price 沽盘;喊价;索价;卖方报价 o'#& =h$_  
assessable income 应评税入息 .D 4G;=Q  
assessable loss 应评税亏损 H%O\4V2s  
assessable profit 应评税利润 d/7R}n^  
assessable value 应评税值 e,xL~P{|  
assessed profit 估定利润 OJcS%-~  
assessed value 经评估价值 LeLUt<4~  
assessment 评税;评定;估价;评税单 _ p\L,No  
assessment number 评税编号;估价编号 5G`HJ6  
assessment of additional tax 补加税评税 |#2WN-  
assessment of performance 业绩评估;实绩评价 BYq80Vk%@  
Assessor 评税主任 /*qRbN  
asset price bubbles 资产价格泡沫 ty,oj33  
asset-backed securities 具资产保证的证券  O`@Nl  
assets accretion 资产增值 ='h2z"}\Bn  
assets and liabilities 资产与负债 tP@NQCo  
assets betterment statement 资产递增表;资产改进表 \jiE :Qt  
assets lending 实物放款;有抵押贷款 %]4Tff  
assets of the company passing on the death 死者去世时转移的公司资产 F@u7Oel@m  
assets pledged as security for liabilities 用作负债抵押的资产 *D?_,s  
assets portfolio 资产投资组合 {$^'oRk  
assets price 资产价格 )dkU4]  
assets quality 资产质素 |8k1Bap`z  
assets realization 资产变现 f!x9%  
assets refinancing arrangement 资产再集资安排 4H#-2LV`  
assets securitization 资产证券化 KR>)Ek  
assets situated outside Hong Kong 在香港以外地方的资产 #d@wjQ0DW  
assets stripping 削减资产;拆卖资产 XDY]LAV  
assets value 资产值 X<%D@$  
assignee 承让人 1p}Wj*mc  
assignment 转让;转让书;转让契 `MU~N_  
assignment of interest 权益转让 Z mJ<h&  
assignment of letters patent and trade mark 专利证书及商标转让 TF8#I28AD  
assignment of property 物业转让;物业转让书 Gm|-[iUTG]  
assignment right 转让权 TPN+jK  
assignor 转让人 .TGw+E1k  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 d6J/)nl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *BsK6iVb  
associate member 附属会员 RNk|h  
associated body corporate 相联法人团体 sM-,95H  
associated company 相联公司;联属公司 ]*=4>(F[  
associated corporation 相联法团 M6g8+sio  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] yqx5_}  
公认会计师公会〔英国〕 f!'i5I]  
Association of Futures Exchange Brokers 香港期货经纪协会 a:cci?cb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @ZJL]TO  
association of underwriters 承保人组织 y#GHmHeh  
assumption of control 接管 iXMJ1\!q\|  
assurance 担保;保险;转易;转易书 .ck?JXg  
assurance of interest 权益的转易  QHNyH  
at 19XX price 按一九XX年价格计算 &r1(1<  
at a discount 按赔价计算;按贴水价格计算;打折扣 %66="1z0@  
at a premium 按溢价计算;按升水价格计算  i;O_B5 d  
at call 通知付款;按通知 \BnU ?z  
at constant market price 按固定市价计算 PJ5}c!o[  
at constant price 按固定价格计算 +M-tYE 5n  
at cost 按成本计算 d>p' A_  
at current market price 按当时市价计算;按现时市价计算 '7?Y+R@|L  
at current price 按当时价格计算;按现时价格计算 9B0ON*`  
at factor cost 按要素成本计算;按生产要素成本计算 JN wI{  
at money-of-the-day price 按付款当日价格计算 GLf!i1Z  
at or better 按指定或较佳价位〔买卖指令〕 ray3gM%JLj  
at par 按面值计算;平价 H!IVbL`a{  
at sight 见票即付 'n'>+W:  
at the close 按收市盘 w ,j*I7V  
at the opening 按开市盘 TE Z%|5(]  
attestation 见证;见证条款 \;&;K'   
at-the-money option 平价期权 U`(=iyWP=  
attorney 受权人;受托代表人 99=~vNn  
attornment 新拥有人承认书 e0P[,e*0  
attributable profit 可归属利润 =dGp&9K,fw  
attributable share value 可归属股份价值 1/97_:M0~F  
Auckland Stock Exchange 奥克兰证券交易所 JQ%hh&M\0  
auction 拍卖 .y s_'F-]0  
auctioneer 拍卖商 ozRO:*51  
audit 审计;核数 Rt#QW*h\|i  
Audit Commission 审计署 o|@0.H|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <U3X4)r  
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〕 NW[K/`-CTH  
audit review 帐目审查 uyYV_Q0~;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [BE_^d5&  
audited account 审计帐目;经审计的帐目 /WnCAdDgZ  
audited annual account 经审计的周年帐目 6&$.E! z  
audited balance sheet 经审计的资产负债表 `H! (hMMV  
auditor 核数师;核数主任;审计师 ,iyy2  
auditor's certificate 核数师证明书;审计师证明书 $}&a*c>  
auditor's report 核数师报告;审计师报告  Fe!MA  
Aussie bond 澳元债券 #Pg#\v|7#>  
austerity budget 紧缩预算 1 m'.wh|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 hi"C<b.  
Australia All Ordinaries Index 澳洲所有普通股票指数 Lp&nO  
Australian Dollar [AUD] 澳元 )E.AY  
Australian Options Market 澳大利亚期权市场 MN<LZC% $  
Australian Securities Commission 澳洲证券事务监察委员会 (,I:m[0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <MS>7Fd2  
Australian Stock Exchange 澳大利亚证券交易所 8!2)=8|f  
Austrian Schilling [ATS] 奥地利先令 d_`MS@2  
authentication 认证;鉴证 d ~ M;  
authority to purchase 委托购买证;委购书 {bXN[=j  
authorization 认可;核准;授权;授权书 Jq0sZ0j  
authorization by direction 指示授权 GKoYT{6  
authorization by instruction 指令授权 ]'pfw9"f~  
authorization by warrant 令状授权 dUv@u !}B  
authorization of unit trust 单位信托的认可 J&aN6l?  
authorized agent 指定代理人 @}q, ';H7  
authorized capital 法定资本 |.c4y*  
authorized clerk 出市员 8xlj,}QO\  
authorized dealer 认可交易商 I2/am8!u%  
authorized financial institution 认可财务机构 )|=1;L  
authorized fund 认可基金 E3'I;  
authorized fund house 获授权的基金公司;认可基金公司 WXxnOLJr  
authorized institution 认可机构 KiXfR\S~C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fn<dr(Dx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ajycYk9<m  
authorized insurer 获授权保险人;获认可承保人 z- q.8~Z  
authorized investment 特准投资项目 iM8Cw/DS  
authorized person 获授权人 ~3s ?.[}d  
authorized representative 获授权代表 dz@+ jEV  
authorized share capital 法定股本 #K^hKx9  
automated quotation system 自动报价系统 "[ S[vkI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ' wl})  
自动交易系统〔香港期货交易所有限公司〕 !mK()#6  
automatic adjustment mechanism 自动调整机制 bVcJ/+Yx|  
automatic adjustment system 自动调整系统 &W>\Vl1  
Automatic Clearing House 自动票据交换所 uYebRCdR  
automatic exchange rates accumulation system 自动化汇率累集系统 QuS=^,]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )L&y@dy)  
automatic teller machine [ATM] 自动柜员机 pBAAwHD  
autopay 自动转帐 4]1/{</B|  
available assets 可用资产 ZW?h\0Hh  
available fiscal reserve 现存财政储备 g}`g>&l5  
available profit 可用利润 IS8 sJ6")  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 <J d!`$  
average 平均;平均数;海损 w#1BHx  
average basic salary 平均基本薪金 +\+j/sa  
average consumer expenditure 平均消费开支;一般消费开支 5"h4XINZ  
average cost 平均成本 EF&CV{Sw  
average cost of land production 增辟土地平均成本 Y9mhDznS  
average daily turnover 平均每日成交额 =RUy4+0>F  
average daily wage rate 平均每日工资率 ;*rGZ?%*  
average expenditure pattern 平均开支模式 w&IYCYK_  
average growth rate 平均增长率 Dh^l :q+c  
average net fixed assets 固定资产平均净值 nO yG7:  
average of relatives 相对价格平均数 h HHR]e5:  
average price 平均价格 RV@B[:  
average propensity to consume 平均消费倾向;一般消费倾向 ?n<F?~  
average propensity to save 平均储蓄倾向;一般储蓄倾向 O=}w1]  
average rate 平均率 !9gpuS[  
average revenue 平均收入;平均收益 <]?71{7X  
average stock 平均库存;平均存货 'sAkrl8kt  
average yearly rent 平均年租 12i`82>;  
avoidance of double taxation 避免双重课税 UK OhsE  
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 <Y /3U  
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