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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: j# o0y5S  
A share A股;甲类股份 tR*J M$T  
abatement of tax 减税;减扣免税额 Z~$fTW6g  
ABN AMRO Bank N.V. 荷兰银行 zX|CW;  
above-the-line expenditure 线上项目支出;经常预算支出 F!N;4J5u  
above-the-line receipt 线上项目收入;经常预算收入 e PlEd'Z  
ABSA Asia Limited 南非联合亚洲有限公司 )(y&U  
absolute change 绝对数值变更 bp;)*  
absolute expenditure 实际开支 N!$y`nwiw'  
absolute guideline figure 绝对准则数字 IaN|S|n~  
absolute interest 绝对权益 C <]rY  
absolute order of discharge 绝对破产解除令 0;o`7f  
absolute profit margin 绝对利润幅度 H<"{wUPT0  
absolute value 实值;绝对值 :Iw)xd1d}\  
absolutely vested interest 绝对既得权益 O+c@B}[!  
absorbed cost 已吸收成本;已分摊成本 m &s0Ub  
absorption 吸收;分摊;合并 =XyK/$  
absorption rate 吸收率;摊配率;分摊率 [O9(sWL'  
ACB Finance Limited 亚洲商业财务有限公司 )7:2v1Xr]  
acceptable form of reciprocity 合理的互惠条件 .}2^YOmd  
acceptable rate 适当利率;适当汇率 "o% N`Xlx  
acceptance agreement 承兑协议 %Wn/)#T|  
acceptance for honour 参加承兑 oO!@s`  
acceptor 承兑人;接受人;受票人 YP+0 uZ[g  
acceptor for honour 参加承兑人 vlx wt~  
accident insurance 意外保险 HuCH`|v-  
Accident Insurance Association of Hong Kong 香港意外保险公会 _! \X>rfz  
accident insurance scheme 意外保险计划 !PJ;d)\T  
accident year basis 意外年度基准 ' ^n2]<  
accommodation 通融;贷款 ^uC1\!Q1  
accommodation bill 通融票据;空头票据 ZA+$ZU^  
accommodation party 汇票代发人 HIeWgw^"  
account balance 帐户余额;帐户结余 +#n5w8T)M  
account book 帐簿 c.,eIiL  
account collected in advance 预收款项 =]&R6P>  
account current book 往来帐簿 J7_'@zU  
account of after-acquired property 事后取得的财产报告 A'p"FYlCW  
account of defaulter 拖欠帐目 Peh( *D{  
account payable 应付帐款 $0NWX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 CQQX7Y\  
account receivable 应收帐款 ,~%Qu~\  
account receivable report 应收帐款报表 -7hU1j~I  
account statement 结单;帐单;会计财务报表 <HI5xB_  
account title 帐户名称;会计科目 5c`DkWne%  
accountant's report 会计师报告  E~jNUTq  
Accountant's Report Rules 会计师报告规则 "\]kK @,  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `)!)}PXl  
Accounting Arrangements 《会计安排》 Hk(w\   
accounting basis 会计基础 hekAics6S  
accounting by Official Receiver 破产管理署署长呈交的帐目 ngn%"xYX  
Accounting Circular 《会计通告》  qqLmjDv  
accounting class 会计类别 ok2$ p  
accounting date 记帐日期;会计结算日期 9^)ochY3  
accounting for money 款项核算 s>E4.0[I%  
Accounting Officer 会计主任 |l `X]dsfQ  
accounting period 会计报告期;会计期 R84 g<  
accounting policy 会计政策;会计方针 2-. g>'W  
accounting practice 会计惯例 D3vdO2H  
accounting principle 会计准则 ,m9Nd "6\  
accounting record 会计记录 +|r) ;>b  
accounting report 会计报告 u7<B*d:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /%=p-By<V  
Accounting Society of China 中国会计学会 >{$ ;O  
accounting statement 会计报表 &(IL`%  
accounting system 会计制度;会计系统 |C\g3N-  
accounting transaction 会计事项;帐务交易 }Sqey:9jH  
accounting treatment 会计处理 uFW4A  
accounting year 会计年度 n +`(R]Q  
accretion 增值;添加 Vt*Duh+4  
accrual 应计项目;应累算数目 t? yMuK  
accrual basis 应计制;权责发生制 >dn[oS,  
accrual basis accounting 应计制会计;权责发生制会计 w'#VN|;;!  
accrue 应累算;应计 \$<kJ|| lS  
accrued benefit 应累算利益 GK2IY  
accrued charges 应计费用 3q{H=6  
accrued cumulative preference share dividend 应累算的累积优先股股息 Gq$9he<  
accrued expenses 应累算费用 u'<Y#bsR#/  
accrued interest payable 应付利息;应计未付利息 2P"@=bYT"  
accrued interest receivable 应收利息;应计未收利息 x.<^L] "  
accrued right 累算权益 0[x?Q[~S_0  
accruing profit 应累算的利润 8HxB\ !0F?  
accumulated fiscal reserve 累积财政储备 #<MLW4P  
accumulated profit 累积利润;滚存溢利 w(<; $9  
accumulated reserve 累积储备 M\DUx5d J,  
accumulation of surplus income 累积收益盈余 j+88J  
acquired assets 既得资产 ) Tpc8Hr  
acquisition 收购;购置;取得 /Vg R[  
acquisition cost 购置成本 mv)M9c,`  
acquisition expenses 购置费用  Xb&r|pR  
acquisition of 100% interest 收购全部股权 qd%5[A  
acquisition of control 取得控制权 P)tXU  
acquisition of fixed assets 购置固定资产 U"<Z^)  
acquisition of shell “买壳” 72@8M  
acquisition price 收购价 \Llrs-0 M  
act of God 天灾 gPd:>$  
acting partner 执事合伙人 jgVra*   
active market 买卖活跃的市场;交投畅旺的市场;旺市 X CDHd ?Ld  
active partner 积极参与的合伙人 plv"/KJM  
active trading 交投活跃 tQF7{F-}  
actual circulation 实际流通 k$7-F3  
actual cost 实际成本 W#8qhmt  
actual expenditure 实际开支;实际支出 L/c$p`-  
actual income 实际入息;实际收入;实际收益 }$Q+x'  
actual market 现货市场 t&ztY] qh  
actual price 现货价;实际价格 x EOR\(Z^  
actual profit 实际利润 6Bo~7gnc  
actual quotation 实盘;实际价位;实际报价 DOw< XlvC  
actual year basis 按实际年度计算 ]9]3=;b>  
actuals 实货 ghx8dX}  
actuarial investigation 精算调查 lva]jh2  
actuarial principle 精算原则 T=A7f6`  
actuarial report 精算师报告 LrsP4G  
Actuarial Society of Hong Kong 香港精算学会 1x V~EX  
actuarial valuation 精算师估值 B@63=a*kG  
actuary 精算师 L`V6\Ix(I  
ad referendum agreement 暂定协议;有待覆核的协定 o`DBzC  
ad valorem duty 从价税;按值征税 u> %r(  
ad valorem duty system 从价税制 VX[{X8PkS  
ad valorem fee 从价费 ? Ls]k  
ad valorem tariff 从价关税 Z>7Oez>  
additional allowance 额外免税额 OV;Ho  
additional amount for unexpired risk 未过期风险的额外款额 GLv}|>W  
additional assessable profit 补加应评税利润 tV[?WA[xt  
additional assessment 补加评税 FwBktuS  
additional commitment 额外承担 }V ;PaX  
additional commitment vote 额外承担拨款 +`yDWN?7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ad&Mk^p  
additional dependent parent allowance 供养父母额外免税额 st:[|`  
additional provision 额外拨款 XaR(q2s  
additional stamp duty 附加印花税 'N,x=1R5  
additional tax 补加税罚款;补加税款 )tz8(S  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i5(_.1X<#{  
adjudged bankrupt 被裁定破产 t8U)za  
adjudicated bankrupt 裁定破产人 C.C\(2- Rr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 RCND|X  
adjudication of bankruptcy 裁定破产;宣告破产 X:j&+d2g0/  
adjudication of insolvency 裁定无力偿还债务 ?P4`  
adjusted actual 经调整的实数;调整后的实数 jQ4Pv`  
adjusted current assets 经调整的流动资产;调整后的流动资产 &+J5GHt@  
adjusted figure 经调整的数字;调整后的数额 F<Z"W}I+6  
adjusted liabilities 经调整的负债;调整后的负债 V}'|a<8kVv  
adjusted loss 经调整的亏损;调整后的亏损 ?:lOn(0&  
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 Y GO ;wIS  
adjusted profit 经调整的利润;调整后的利润 YzhZ%:8  
adjusted surplus 经调整的盈余额;调整后的盈余额 ZBJ.dK?Ky|  
adjusted value 经调整的价值;调整后的价值 _0oZgt)  
adjustment 调整;修订;理算〔保险〕 >Cb% `pe  
adjustment centre 调剂中心 JLT':e~PX  
adjustment lag 调整过程的时间差距;调整时差 4Q z  
adjustment mechanism 调整机制 bO9F rEz5  
adjustment of loss 亏损调整 %UV_ 3  
adjustment process 调整过程;调整程序 4:nmo@K &~  
adjustment range 调整幅度 !#f4t]FM`B  
administered exchange rate 受管制汇率 n)sK#C-VA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z=?ainnKx  
administration expenses 行政费用 l!~8  
administration fee 手续费;行政费 ^X)U^Qd  
administration in bankruptcy 破产管理 o5BOe1_Pw  
administration order 遗产管理令 ~.VWrHC  
administrator 管理人;遗产管理人 VtZ  
administrator of the estate 遗产管理人 x|F6^d   
admission of debt 债项承认书 E-E+/.A  
admission of proof 接纳债权证明 SXwgn >  
advance 放贷款项;垫付款项;预支款项;预付款项 dU:s^^f&R  
advance account 暂支帐目;预付款帐户 TJ?}5h5  
advance compensation 预付补偿金 2^[fUzL?  
advance from shareholder 股东垫款 dn:g_!]p  
advance pending reimbursement 预支以待日后付还 @ns2$(wkm@  
advanced economy 先进经济体系 O >n L;I  
advancement 预付;预付财产 nUs)  
advances warrant 垫款令 QI0ARdS  
advancing 贷出 8p-5.GU)<e  
adverse balance 逆差 R+]Fh4t  
adverse exchange 逆汇 P-7!\[];te  
advertisement addressed to shareholders 在报章刊登的致股东通告 wAF>C[<\  
advice for collection 托收通知书 96}/;e]@  
advice of drawing 提款通知书;汇票通知书 j<"0ym)A  
advice of payment 付款通知 ( J\D"4q  
Advisory Committee [Securities and Futures Commission] v~L} :  
谘询委员会〔证券及期货事务监察委员会〕 8{4I6;e-  
Advisory Committee on Diversification 经济多元化谘询委员会 d,8V-Dk+p  
affidavit 誓章;遗产申报誓章 `axNeqM  
affidavit of no receipt 述明无收款的誓章 3P^eD:) w  
affiliate 联号;联营公司;附属公司 `i f*   
affiliated company 附属公司;联号;联营公司 D7sw;{ns  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I@pnZ-5  
affordability 负担能力 c ?V,a`6  
African Development Bank [AfDB] 非洲开发银行 Hu1w/PLq  
after-acquired property 事后取得的财产 A;SRm<,  
after-hours dealing 市后交易 jMW|B  
after-tax profit 税后盈利;税后利润;税后溢利 87YT;Z;U&  
agency agreement 代理协议 &EE6<-B-  
agency expenses 代理机构的开支 8ENAif   
agency fee 代理费 X xB*lX  
Agency Law 《代理法》 xDRK^nmC  
agent 代理人;承销人 >J.a, !  
agent of company 公司代理人 wW6?.}2zU  
agent's fee 代理人费;经纪费 Y0&w;P  
aggregate 总计;总数;总体数字 ^%IKlj- E  
aggregate amount 总款额;总额 h&h]z[r R  
aggregate assets and liabilities 总体资产与负债 }\JoE4  
aggregate at constant price 按固定价格计算的总体数字 nITr5$f  
aggregate demand 总需求 riFE.;  
aggregate gross position 总持仓量 _~HGMC)  
aggregate limit 总限额 `z Z=#p/  
aggregate of salaries tax 合计薪俸税 e%wbUr]c2  
aggregate performance 总体表现;总体业绩 [EB2o.E sO  
aggregate supply 总体供应 o'>jO.|  
aggregate surplus 总盈余 <2}"Y(zwKl  
aggregate total 整体总额 &X}9D)\UJ  
aggregate value 总值;合计价值 Wq&TbWR  
aggregated basis 合计基准 14s+ &  
aggregated net chargeable income 合计应课税入息实额 0EPF; Xx  
aggregation 合并计算;合计;总和 \n`UkxZn+  
aggregation of incomes of husband and wife 夫妇入息合并计算 gRSM~<  
aggregation of property 财产的总和 [MFV:Z  
agio 差价;贴水 P@k ;Lg"  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 YjvqU /[3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Vxo3RwmR  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 */O6cF7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7QQ3IepP  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 bnB}VRal  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _$MoMg{uJH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b[e+(X  
agreement for a settlement 授产协议 JeWW~y`e?{  
agreement for assignment 转让协议 d!Y,i!l!  
agreement for sale 售卖协议;买卖协议 C\$7C5/  
agreement for sale and purchase 买卖协议 <%qbU-  
agreement for the payment of interest 支付利息协议 9#O"^.Z !  
agreement for the repayment of money 还款协议 "%,zB_ng\<  
agreement of reinsurance 再保险协议 b:Rl }"a  
Agricultural Bank of China 中国农业银行 %#/7Tl:  
air passenger departure tax 飞机乘客离境税 ;,Lq*x2s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s8 .oS);`  
airport tax 机场税 @ mt v2P`  
alcohol duty 酒精税 `.L8<-]W  
alienation 让与;让渡;转让 M?)>, !Z)  
alimony 生活费;赡养费 UCvMW*gs  
All Ordinaries Index [AOI] 所有普通股指数 wQPjo!FEX  
all risks 全险;综合险 Z~T- *1V  
All Sales Record for Stock Market 《股票市场成交报告》 Qnr' KbK  
Allied Capital Resources Limited 新联财务有限公司 @HIC i]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N@tzYD|hA  
allocation letter 拨款信件 /vsQ <t;~  
allocation of fund 分配款项;预留款项 J*a`qU   
allocation of profit 利润分配;溢利分配 `=q)-y_C  
allocation warrant 拨款令 <:RU,  
allotment 分配;配股 NFmB ^@k  
allotment notice 股份配售通知;配股通知 TQID-I  
allotment of shares 股份分配 `A&64D  
allowable 可获宽免;免税的 XImb"7|  
allowable business loss 可扣除的营业亏损 xQWZk`6~L  
allowable expenses 可扣税的支出 v,Ep2$  
allowance 免税额;津贴;备抵;准备金 zLf^O%zN  
allowance for debts 债项的免税额 oE-i`;\8  
allowance for depreciation by wear and tear 耗损折旧免税额 !Aj_r^[X`  
allowance for funeral expenses 殡殓费的免税额 ,lL0'$k~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %S$P+B?  
allowance for repairs and outgoings 修葺及支出方面的免税额 /SlCcozFL~  
allowance to debtor 给债务人的津贴 A4%0  
alteration of capital 资本更改 {^MR^4&}(  
alternate trustee 候补受托人 Rjm5{aa-  
amalgamation 合并 ',J3^h!b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (8=Zr0He  
ambit of charges 征税范围;收费范围 ;<ed1%Le,  
amended valuation 经修订的估值 oVc_ (NH-  
American Commodities Exchange 美国商品交易所 L.+5`&  
American Express Bank Limited 美国运通银行 K V  4>(  
American Stock Exchange 美国证券交易所 ro^Y$;G  
amortization 摊销 bG2 !5m4L  
amount due from banks 存放银行同业的款项 7v%~^l7:x  
amount due from banks abroad 存放海外银行同业的款项 ~q-|cl<  
amount due from holding companies 控股公司欠款 W9a H]9b  
amount due from local banks 存放本港银行同业的款项 &W".fRH_O  
amount due to banks 银行同业的存款 ~[ve?51  
amount due to banks abroad 海外银行同业的存款 cJi5\<b  
amount due to holding companies 控股公司存款 //V?rs  
amount due to local banks 本港银行同业的存款 (nvSB}?  
amount due to outport banks 外埠银行同业的存款 G^)|c<'M  
amount for note issue 发行纸币的款额 /+02 BP  
amount of bond 担保契据的款额 |`:Uww+3  
amount of consideration 代价款额 Q8z>0ci3o  
amount of contribution 供款数额 mQo]k  
amount of indebtedness 负债款额 H^'*F->BA  
amount of principal of the loan 贷款本金额 a&PoUwG  
amount of rates chargeable 应征差饷数额 (Ozb+W?  
amount of share capital 股本额 TtkB  
amount of sums assured 承保款额 E$smr\  
amount of variation 变动幅度 O yj!N`&z@  
amount of vote 拨款数额 4i/TEHQ  
amount payable 应付款额 [S3X  
amount receivable 应收款额 Fv#ToT:QXe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {%UY1n  
analysis 分析 s&8QRI.  
ancillary risk 附属风险 ?z Ms;  
annual account 周年帐目;周年帐目报表;年度决算;年结 `9b D%M  
annual accounting date 年结日期 S\g8(\u  
annual allowance 每年免税额;年积金;年度津贴;年津 ) 1H]a'j  
annual balance 年度余额 X#+A?>Z]}<  
annual disposable income 每年可动用收入 o7]h;Zg5r  
annual estimates 周年预算 w;>]L.n  
annual fee 年费 Dve5Ml-  
annual general meeting 周年大会 X$PT-~!a  
annual growth rate 年增率;每年增长率 u8-)LOf(  
annual long-term supplement 长期个案每年补助金 Lrr6z05FQ  
annual pensionable emolument 可供计算退休金的年薪 B6$s*SXNp  
annual report 年报 ]yCmGt+b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }b6ja y  
annual return 周年报表;周年申报表;每年报税表格 b>I -4  
Annual Return Rules 《周年报表规则》 $~zqt%}  
annual review of consumer prices 每年消费物价回顾 r(i<H%"Z  
annual roll-forward basis 逐年延展方式 A+;]# 1y(D  
annual salary 年薪 fwXk{P/  
annual statement 年度报表;年度决算表 `~pB1sS{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1 *;?uC\  
annuitant 年金受益人 ^N0hc!$  
annuity 年金 NTgk0cq  
annuity contract 年金合约 ]!h%Jlu  
annuity on human life 人寿年金 3lA<{m;V  
antecedent debt 先前的债项 k{"~G#GwP  
ante-dated cheque 倒填日期支票 %# J8cB  
anticipated expenditure 预期开支 RQ}x7< /{  
anticipated net profit 预期纯利 ;) (qRZd6  
anticipated revenue 预期收入 Qzb8*;4?FF  
anti-inflation measure 反通货膨胀措施 f85j?Jm  
anti-inflationary stance 反通货膨胀立场 f,`FbT  
apparent deficit 表面赤字 <[l2]"Q  
apparent financial solvency 表面偿债能力 .^P^lQT]>  
apparent partner 表面合伙人 m!E36ce}  
application for personal assessment 个人入息课税申请书 #r:J,D6*  
application of fund 资金应用 (VwS 9:`  
application to release as liquidator and to destruct the books of accounts and documents /EKfL\3  
申请免除清盘人职务及毁灭帐簿与文件 Dzc 4J66  
appointed actuary 委任精算师 LdVGFlcXi  
appointed auditor 委任核数师;委任审计师 r")=Z1y  
appointed trustee 委任的受托人 VaSw}q/o:/  
appointer 委任人 o"QpV >x  
apportioned pro rata 按比例分摊 j!m~ :D  
apportionment 分配;分摊 8>Ervi`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v%86JUlK.  
apportionment formula 分摊方程式 +z("'Cv  
apportionment of estate duty 遗产税的分摊 P,D >gxl  
appraisal 估价;评估 r`wL_>"{n  
appreciable growth 可观增长 5\EHu8  
appreciable impact 显着影响 'HW(RC0dR  
appreciable increase 可观增长 e`#Gq0}8  
appreciation 增值;升值 >2>xr"  
appreciation against other currencies 相对其他货币升值 w&:h^u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >\(Ma3S   
appreciation tax 增值税 p*NC nD*  
appropriation 拨款;拨用;拨付 *.voN[$~  
appropriation account 拨款帐目 gh i!4  
Appropriation Bill 拨款法案 *%uv7G@%N  
appropriation-in-aid system 补助拨款办法 MeP U`M--  
approved assets 核准资产 +<bq@.x  
approved basket stock 认可一篮子证券 McH*J j  
approved budget 核准预算 D95$  
approved charitable donation 认可慈善捐款 XD%?'uUQ_  
approved charitable institution 认可慈善机构 HRx#}hN?+  
approved currency 核准货币;认可货币 ;#fB=[vl";  
approved estimates 核准预算 gEU)UIJ  
approved estimates of expenditure 核准开支预算 5g/^wKhKG  
approved overseas insurer 核准海外保险人 K2:r7f  
approved overseas trust company 核准海外信托公司 ]DC]=F.  
approved pooled investment fund 核准汇集投资基金 rv|k8  
approved provident fund scheme 认可公积金计划 k_O"bsI)  
approved provision 核准拨款 j(Q$frI  
approved redeemable share 核准可赎回股份 ?uQ|?rk  
approved regional stock 认可地区性证券 .$v]B xu  
approved retirement scheme 认可退休金计划 a,&Kvh  
approved subordinated loan 核准附属贷款 ~LYKt0/W&  
arbitrage 套戥;套汇;套利 |(XV '-~  
arbitrageur 套戥者;套汇者 fa5($jJ&  
arbitrary amount 临时款项 hO{@!H$l  
arrangement 措施;安排;协定 )@SIFE  
arrears 欠款  jCKRoao  
arrears of pay 欠付薪酬 JJ qX2B  
arrears of revenue 逾期未收税款;逾期未收的帐项 V! "^6)  
articles of association 组织章程;组织细则;组织章程细则 t'm]E2/  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G.B^C)guu  
ascertainment of profit 确定利润 $. V(_  
"Asia Clear" “亚洲结算系统” as o8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  LFGu|](  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,,BNUj/:  
Asian Development Fund [ADF] 亚洲发展基金 lh?mN3-*  
Asian dollar bond 亚洲美元债券 Y5ebpw+B-  
Asian dollar market 亚洲美元市场 pok,`yW\  
Asian dollar rate 亚洲美元利率 V~e1CZ(2X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0#Rj[J;kh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,u~\$ Az6  
asked price 沽盘;喊价;索价;卖方报价 Wc`Vcn1  
assessable income 应评税入息 |a\s}M1  
assessable loss 应评税亏损 3%|<U51  
assessable profit 应评税利润 l\$_t2U  
assessable value 应评税值 \Xxx5:qM  
assessed profit 估定利润  4uU(t  
assessed value 经评估价值 =bv8W < #  
assessment 评税;评定;估价;评税单 '[\%P2c)Q  
assessment number 评税编号;估价编号 *p.ELI1IC  
assessment of additional tax 补加税评税 :*c@6;2@  
assessment of performance 业绩评估;实绩评价 \O7,CxD2  
Assessor 评税主任 2(`2f  
asset price bubbles 资产价格泡沫 @J" }~Y  
asset-backed securities 具资产保证的证券 UxzwgVT  
assets accretion 资产增值 ]e?*7T]  
assets and liabilities 资产与负债 r OB\u|Pg  
assets betterment statement 资产递增表;资产改进表 nV']^3b  
assets lending 实物放款;有抵押贷款 a[9;Okm #  
assets of the company passing on the death 死者去世时转移的公司资产 Wuc,Cjm9(!  
assets pledged as security for liabilities 用作负债抵押的资产 ]*zF#Voc  
assets portfolio 资产投资组合 7M*+!al9  
assets price 资产价格 YWq[)F@0G  
assets quality 资产质素 `4;<\VYCr  
assets realization 资产变现 }zLe;1Tx  
assets refinancing arrangement 资产再集资安排 hih`:y  
assets securitization 资产证券化 GIZNHG   
assets situated outside Hong Kong 在香港以外地方的资产 /hI#6k8o_  
assets stripping 削减资产;拆卖资产 _Q.3X[88C  
assets value 资产值 kAy.o  
assignee 承让人 8 LaZ5  
assignment 转让;转让书;转让契 O8dDoP\F2  
assignment of interest 权益转让 I X\&lV  
assignment of letters patent and trade mark 专利证书及商标转让 ?>lmLz!e  
assignment of property 物业转让;物业转让书 `I m;@_J  
assignment right 转让权 |C-B=XE;3  
assignor 转让人 O5k's  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;?n*w+6<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $T3/*xN  
associate member 附属会员 \V: _Zs  
associated body corporate 相联法人团体 A9lqVMp64  
associated company 相联公司;联属公司 4eIu@ ";!  
associated corporation 相联法团 /I6?t= ?<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] cMK6   
公认会计师公会〔英国〕 o5Qlp5`:u  
Association of Futures Exchange Brokers 香港期货经纪协会 )]qFI"B7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c1:op@t  
association of underwriters 承保人组织 @ju-cv+  
assumption of control 接管 ZU "y<  
assurance 担保;保险;转易;转易书 % qAhE TZ%  
assurance of interest 权益的转易 _f34p:B%s  
at 19XX price 按一九XX年价格计算 !+fHdB  
at a discount 按赔价计算;按贴水价格计算;打折扣 eh)J'G]G  
at a premium 按溢价计算;按升水价格计算 ,&)XhO?  
at call 通知付款;按通知 = b)q.2'#  
at constant market price 按固定市价计算 Pv0OoN*eJ{  
at constant price 按固定价格计算 |c >  
at cost 按成本计算 &BE[=& |  
at current market price 按当时市价计算;按现时市价计算 s|{K?s  
at current price 按当时价格计算;按现时价格计算 "?avb`YU'  
at factor cost 按要素成本计算;按生产要素成本计算 q{ctHsQ(9  
at money-of-the-day price 按付款当日价格计算 7 ic]q,  
at or better 按指定或较佳价位〔买卖指令〕 4 &t6  
at par 按面值计算;平价 K90Zf  
at sight 见票即付 oMMU5sm  
at the close 按收市盘 m41n5T`  
at the opening 按开市盘 ""WZpaw  
attestation 见证;见证条款 }^LcKV  
at-the-money option 平价期权 &+sO"j4<?r  
attorney 受权人;受托代表人 @)}Vk  
attornment 新拥有人承认书 2'pxA:  
attributable profit 可归属利润 0s<o5`v  
attributable share value 可归属股份价值 RKBjrSZg8  
Auckland Stock Exchange 奥克兰证券交易所 7Uj[0Awn  
auction 拍卖 jj$'DZk  
auctioneer 拍卖商 x$s#';*  
audit 审计;核数 03rZz1  
Audit Commission 审计署 Y1 -cz:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qw_qGgbl  
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〕 _n{N3da  
audit review 帐目审查 j83p[qR7o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G_AAE#r`  
audited account 审计帐目;经审计的帐目 possM'vC  
audited annual account 经审计的周年帐目 5'z&kl0"S  
audited balance sheet 经审计的资产负债表 N8nyTPw  
auditor 核数师;核数主任;审计师 #Q$4EQB  
auditor's certificate 核数师证明书;审计师证明书 {[Yv@CpN  
auditor's report 核数师报告;审计师报告 yY&(?6\{<<  
Aussie bond 澳元债券 3q1O:b^eo  
austerity budget 紧缩预算 J-\b?R a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 twO)b"0  
Australia All Ordinaries Index 澳洲所有普通股票指数 hc[GpZcw,  
Australian Dollar [AUD] 澳元 ~i  &K,  
Australian Options Market 澳大利亚期权市场 VUNQ@{ST|1  
Australian Securities Commission 澳洲证券事务监察委员会 '0o`<xW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S2<(n,"  
Australian Stock Exchange 澳大利亚证券交易所 z1V0WDVm  
Austrian Schilling [ATS] 奥地利先令 BB|{VwN  
authentication 认证;鉴证 ".w*_1G7U  
authority to purchase 委托购买证;委购书 *`l>1)B>  
authorization 认可;核准;授权;授权书 &Vonu*  
authorization by direction 指示授权 {b#c0>.8-  
authorization by instruction 指令授权 8^4X/n  
authorization by warrant 令状授权 ::M/s#-@  
authorization of unit trust 单位信托的认可 zBjqYqZ<+  
authorized agent 指定代理人 o[cKh7&+  
authorized capital 法定资本 G&Cl:CtC  
authorized clerk 出市员 C ]r$   
authorized dealer 认可交易商 j?&FK  
authorized financial institution 认可财务机构 oW/&X5  
authorized fund 认可基金 xH' H! 8  
authorized fund house 获授权的基金公司;认可基金公司 +Oyt   
authorized institution 认可机构 ;V%lFP3#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k| jC c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [C d 2L&9  
authorized insurer 获授权保险人;获认可承保人 U9N}6a=  
authorized investment 特准投资项目 WQK#&r*  
authorized person 获授权人 ;^ /9sLW?#  
authorized representative 获授权代表 x]{h$yI  
authorized share capital 法定股本 ]gmf%g'C  
automated quotation system 自动报价系统 ?Rl*5GRW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M_XZOlW5  
自动交易系统〔香港期货交易所有限公司〕 !-;Me&"I=`  
automatic adjustment mechanism 自动调整机制 h.7 1O"N  
automatic adjustment system 自动调整系统 MA1,;pv6  
Automatic Clearing House 自动票据交换所 8a05`ZdP  
automatic exchange rates accumulation system 自动化汇率累集系统 Cu|n?Uk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :))AZ7_  
automatic teller machine [ATM] 自动柜员机 1DLQ Zq  
autopay 自动转帐 H$[--_dI{  
available assets 可用资产 WrD20Q$9Q  
available fiscal reserve 现存财政储备 {)%B?75~  
available profit 可用利润 c9'#G>&h~^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /Fv1Z=:r  
average 平均;平均数;海损 zBoU;d%p>  
average basic salary 平均基本薪金 | z('yy$  
average consumer expenditure 平均消费开支;一般消费开支 9(@bjL465  
average cost 平均成本 5Y,e}+I>  
average cost of land production 增辟土地平均成本 F]ALZxwkz  
average daily turnover 平均每日成交额 gVI*`$  
average daily wage rate 平均每日工资率 -m+2l`DLy  
average expenditure pattern 平均开支模式 ^ #Wf  
average growth rate 平均增长率 Hu'c )|~f  
average net fixed assets 固定资产平均净值 \?C(fp R  
average of relatives 相对价格平均数 hrXN 38-  
average price 平均价格 '+}hVfN  
average propensity to consume 平均消费倾向;一般消费倾向 ? `w ~1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rzO:9# d  
average rate 平均率 Gpgi@ Uf  
average revenue 平均收入;平均收益 Dn6DkD!  
average stock 平均库存;平均存货 O&O1O> [p1  
average yearly rent 平均年租 h]D=v B  
avoidance of double taxation 避免双重课税 :s$9#}hw,  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 pw$I~3OFd  
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