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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: q68m*1?y  
A share A股;甲类股份 ^1_[UG  
abatement of tax 减税;减扣免税额 d1 kE)R  
ABN AMRO Bank N.V. 荷兰银行 ,69547#o  
above-the-line expenditure 线上项目支出;经常预算支出 "i*gJFW|  
above-the-line receipt 线上项目收入;经常预算收入 # M!1W5#  
ABSA Asia Limited 南非联合亚洲有限公司 0XqxW\8_l  
absolute change 绝对数值变更 Vu E$-)&)  
absolute expenditure 实际开支 JZ:yPvJ  
absolute guideline figure 绝对准则数字 e VQ-?DK  
absolute interest 绝对权益 ;, \!&o6  
absolute order of discharge 绝对破产解除令 WlGT&m&2  
absolute profit margin 绝对利润幅度 d 792#Dc  
absolute value 实值;绝对值 C 'Y2kb  
absolutely vested interest 绝对既得权益 <Kl$ek8  
absorbed cost 已吸收成本;已分摊成本 !gfd!R  
absorption 吸收;分摊;合并 b8vZ^8tBV  
absorption rate 吸收率;摊配率;分摊率 7~k=t!gTY  
ACB Finance Limited 亚洲商业财务有限公司 t&EY$'c  
acceptable form of reciprocity 合理的互惠条件 N qz6_!  
acceptable rate 适当利率;适当汇率 0bIgOLP  
acceptance agreement 承兑协议 n:k4t  
acceptance for honour 参加承兑 Unb3 Gv#O  
acceptor 承兑人;接受人;受票人 rQU6*f  
acceptor for honour 参加承兑人 H?xY S| n  
accident insurance 意外保险 QH,(iX6RY  
Accident Insurance Association of Hong Kong 香港意外保险公会 o?a3hD  
accident insurance scheme 意外保险计划 "QiLu=Rq  
accident year basis 意外年度基准 [9NrPm3d  
accommodation 通融;贷款 0 ?gHRdU"  
accommodation bill 通融票据;空头票据 L2~'Z'q  
accommodation party 汇票代发人 T"gk^.  
account balance 帐户余额;帐户结余 a1_o  
account book 帐簿 6Q_A-X3hk  
account collected in advance 预收款项 /5j5\F:33  
account current book 往来帐簿 Y#=MN~##t  
account of after-acquired property 事后取得的财产报告 Y}<%~z#.4  
account of defaulter 拖欠帐目 <l5m\A  
account payable 应付帐款 jcBZ#|B7;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 n5IQKYr g  
account receivable 应收帐款 /m 7~-~$V  
account receivable report 应收帐款报表 Z{yH:{Vk  
account statement 结单;帐单;会计财务报表 0\@oqw]6hv  
account title 帐户名称;会计科目 ijzwct#.  
accountant's report 会计师报告 gxAy{ t  
Accountant's Report Rules 会计师报告规则 "VU/Ucb7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !H9^j6|  
Accounting Arrangements 《会计安排》 WLfDXx 2A  
accounting basis 会计基础 (hQi {  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z|ZB6gP>h1  
Accounting Circular 《会计通告》 e+{lf*"3  
accounting class 会计类别 =]/<Kd}A.  
accounting date 记帐日期;会计结算日期 jF/S2Ty2  
accounting for money 款项核算 8]R{5RGy  
Accounting Officer 会计主任 n5^57[(  
accounting period 会计报告期;会计期 ~<s =yjTu+  
accounting policy 会计政策;会计方针 b`^Q ':^A  
accounting practice 会计惯例 :g^ mg-8  
accounting principle 会计准则 TOS'|xQ  
accounting record 会计记录 dh&> E  
accounting report 会计报告 lCl5#L9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n+YUG  
Accounting Society of China 中国会计学会 EUQtl_h/H  
accounting statement 会计报表 d)acWF\  
accounting system 会计制度;会计系统 / !MKijI  
accounting transaction 会计事项;帐务交易 &;L=f;   
accounting treatment 会计处理 ^w<aS w  
accounting year 会计年度 L/] (pXEp  
accretion 增值;添加 X ,^([$  
accrual 应计项目;应累算数目 P t/]Z<VL  
accrual basis 应计制;权责发生制 lI.oyR'  
accrual basis accounting 应计制会计;权责发生制会计 DX+zK'34  
accrue 应累算;应计 C_8_sb Z/  
accrued benefit 应累算利益 Q>rr?L`  
accrued charges 应计费用 cY kb3(  
accrued cumulative preference share dividend 应累算的累积优先股股息 >!a- "  
accrued expenses 应累算费用 RtpV08s\  
accrued interest payable 应付利息;应计未付利息 W g6H~x  
accrued interest receivable 应收利息;应计未收利息 iemp%~UZ  
accrued right 累算权益 $gD8[NAIx=  
accruing profit 应累算的利润 z0SF2L H  
accumulated fiscal reserve 累积财政储备 .Y^cs+-o  
accumulated profit 累积利润;滚存溢利 c:>&YGmhu  
accumulated reserve 累积储备 iR88L&U>  
accumulation of surplus income 累积收益盈余 xSSEDfq  
acquired assets 既得资产 tpO '<b  
acquisition 收购;购置;取得 ,-8 -Y>[  
acquisition cost 购置成本 Q9xb7)G  
acquisition expenses 购置费用 HTGLFY(&  
acquisition of 100% interest 收购全部股权 !U1 vW}H  
acquisition of control 取得控制权 5r~jo7  
acquisition of fixed assets 购置固定资产 `8RKpZv&  
acquisition of shell “买壳” U,;796h  
acquisition price 收购价 4nh=Dq[  
act of God 天灾 fF r9]  
acting partner 执事合伙人 k{N!}%*2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 NX.5 u8Pf  
active partner 积极参与的合伙人 .8!\6=iJB  
active trading 交投活跃 v:yU+s|kN  
actual circulation 实际流通 y1Z>{SDiq  
actual cost 实际成本 [w|Klq5  
actual expenditure 实际开支;实际支出 _6ck@  
actual income 实际入息;实际收入;实际收益 c1jR j=\  
actual market 现货市场 g,]m8%GHE  
actual price 现货价;实际价格 J@6j^U  
actual profit 实际利润 t H.L_< N  
actual quotation 实盘;实际价位;实际报价 QeuM',6R  
actual year basis 按实际年度计算 =|ODa/2 p  
actuals 实货 [3nWxFz$R  
actuarial investigation 精算调查 dr:x0>  
actuarial principle 精算原则 Xo/H+[;X  
actuarial report 精算师报告 cy;i1#1rO  
Actuarial Society of Hong Kong 香港精算学会 s8>y&b.  
actuarial valuation 精算师估值 $D!/v)3  
actuary 精算师 2b^Fz0 w4  
ad referendum agreement 暂定协议;有待覆核的协定 rqqd} kA  
ad valorem duty 从价税;按值征税 &0-oi Y  
ad valorem duty system 从价税制 JcmJq fR  
ad valorem fee 从价费 Dm5 Uy^F}  
ad valorem tariff 从价关税 Y7r;}^+WY  
additional allowance 额外免税额 }l[e@6r F  
additional amount for unexpired risk 未过期风险的额外款额 U$& '>%#  
additional assessable profit 补加应评税利润 vIOGDI>  
additional assessment 补加评税 K.Y`/<  
additional commitment 额外承担 ,1N|lyV   
additional commitment vote 额外承担拨款 /o'lGvw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y#iz$lX R  
additional dependent parent allowance 供养父母额外免税额 f5Gn!xF  
additional provision 额外拨款 xUsL{24  
additional stamp duty 附加印花税 % ym};7'&b  
additional tax 补加税罚款;补加税款 -9,~b9$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 WGUw`sc\  
adjudged bankrupt 被裁定破产 $6pLsX  
adjudicated bankrupt 裁定破产人 /]!2 k9u\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  R#^ku)0  
adjudication of bankruptcy 裁定破产;宣告破产 TEd 5&Z  
adjudication of insolvency 裁定无力偿还债务 EGQgrwY5  
adjusted actual 经调整的实数;调整后的实数 /r"<:+  
adjusted current assets 经调整的流动资产;调整后的流动资产 $Vq5U9-  
adjusted figure 经调整的数字;调整后的数额 xn503,5G*7  
adjusted liabilities 经调整的负债;调整后的负债 5}ftiy[Yc  
adjusted loss 经调整的亏损;调整后的亏损 m x |V)  
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 ;..z)OP_  
adjusted profit 经调整的利润;调整后的利润 b(;u2 8  
adjusted surplus 经调整的盈余额;调整后的盈余额 `Y4Kw  
adjusted value 经调整的价值;调整后的价值 4Zwbu  
adjustment 调整;修订;理算〔保险〕 ?<C(ga  
adjustment centre 调剂中心 (b<0=U   
adjustment lag 调整过程的时间差距;调整时差 3J &R os  
adjustment mechanism 调整机制 dVEs^ZtI  
adjustment of loss 亏损调整 eDZ8F^0  
adjustment process 调整过程;调整程序 <a @7's  
adjustment range 调整幅度 V@k+RniEO  
administered exchange rate 受管制汇率 .G!xcQ`?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6Uk+a=Ar  
administration expenses 行政费用 7` ;sX?R  
administration fee 手续费;行政费 W wPzm?30  
administration in bankruptcy 破产管理 fP|[4 ku  
administration order 遗产管理令 In96H`  
administrator 管理人;遗产管理人 ;6[6~L%K}  
administrator of the estate 遗产管理人 @GQfBV|3  
admission of debt 债项承认书 `HXv_9  
admission of proof 接纳债权证明 '!7>*<  
advance 放贷款项;垫付款项;预支款项;预付款项 yef\Y3X  
advance account 暂支帐目;预付款帐户 v4"Ukv  
advance compensation 预付补偿金 yT@Aj;X0v  
advance from shareholder 股东垫款 %(/E `  
advance pending reimbursement 预支以待日后付还 [-_{3qq<e  
advanced economy 先进经济体系 |di(hY|  
advancement 预付;预付财产 aX;>XL4  
advances warrant 垫款令 w_Slg&S  
advancing 贷出 ) bI.K[0^  
adverse balance 逆差 v-3VzAd=*&  
adverse exchange 逆汇 nXLz<wE  
advertisement addressed to shareholders 在报章刊登的致股东通告 [:cD  
advice for collection 托收通知书 2MRd  
advice of drawing 提款通知书;汇票通知书 ,X^3.ILz  
advice of payment 付款通知 5+M,X kg  
Advisory Committee [Securities and Futures Commission] $lf/Mg_H  
谘询委员会〔证券及期货事务监察委员会〕 lK=Is v+  
Advisory Committee on Diversification 经济多元化谘询委员会 IRm}?hHf  
affidavit 誓章;遗产申报誓章 nD BWm`kN  
affidavit of no receipt 述明无收款的誓章 N<:c*X  
affiliate 联号;联营公司;附属公司 h8`On/Ur_8  
affiliated company 附属公司;联号;联营公司 {fACfSW6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l2St)`K8  
affordability 负担能力 ay7\Ae]  
African Development Bank [AfDB] 非洲开发银行 ;^xM" {G8  
after-acquired property 事后取得的财产 u>fMO9X} 2  
after-hours dealing 市后交易 *pwkv7Z h  
after-tax profit 税后盈利;税后利润;税后溢利 _HHvL=  
agency agreement 代理协议 spfW)v/T!  
agency expenses 代理机构的开支 kJ5z['4?  
agency fee 代理费 aKriO  
Agency Law 《代理法》 6v3l^~kc'  
agent 代理人;承销人 `&D#P%  
agent of company 公司代理人 > k\pSV[  
agent's fee 代理人费;经纪费 0Gs\x  
aggregate 总计;总数;总体数字 (uvQ/!  
aggregate amount 总款额;总额 w/*G!o- <  
aggregate assets and liabilities 总体资产与负债 !y b06Z\f  
aggregate at constant price 按固定价格计算的总体数字 5VTVx1P[8  
aggregate demand 总需求 =l43RawAmu  
aggregate gross position 总持仓量 yk8b>.Y\A  
aggregate limit 总限额 0!3. .5==  
aggregate of salaries tax 合计薪俸税 e n~m)r3&  
aggregate performance 总体表现;总体业绩 00 x -  
aggregate supply 总体供应 Q^f{H.  
aggregate surplus 总盈余 RlL ]p`g  
aggregate total 整体总额 gvR]"h  
aggregate value 总值;合计价值 Nf )YG!  
aggregated basis 合计基准 l%EvXdZuOy  
aggregated net chargeable income 合计应课税入息实额 [L+*pW+$\.  
aggregation 合并计算;合计;总和 3UUdJh<~  
aggregation of incomes of husband and wife 夫妇入息合并计算 ({j8|{)+  
aggregation of property 财产的总和 l9f_NJHo  
agio 差价;贴水 XZKlE F?  
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》 J~5V7B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (U&  
《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》 /X_L>or  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~wDXjn"U&  
《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》 BF W b0;+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?) y}HF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CKn2ZL  
agreement for a settlement 授产协议 :*KTpTa  
agreement for assignment 转让协议 MG vz-E1e  
agreement for sale 售卖协议;买卖协议 1@p,   
agreement for sale and purchase 买卖协议 Csuasi3]1d  
agreement for the payment of interest 支付利息协议 )=Z;H"_  
agreement for the repayment of money 还款协议  c`xNTr01  
agreement of reinsurance 再保险协议 7{}E{/  
Agricultural Bank of China 中国农业银行 d/9YtG%q  
air passenger departure tax 飞机乘客离境税 R0INpF';  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?\8aT"o  
airport tax 机场税 c7r( &h  
alcohol duty 酒精税 OCrTzz8  
alienation 让与;让渡;转让 -0CBMoe  
alimony 生活费;赡养费 jM$bWtq2  
All Ordinaries Index [AOI] 所有普通股指数 1.+O2qB  
all risks 全险;综合险 Hq}g1?b  
All Sales Record for Stock Market 《股票市场成交报告》 tG$O[f@U6  
Allied Capital Resources Limited 新联财务有限公司 zTcz+3x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'l^Bb#)"  
allocation letter 拨款信件 +JtKVF  
allocation of fund 分配款项;预留款项 }eVDe(7_  
allocation of profit 利润分配;溢利分配 Sn*s@RE\s  
allocation warrant 拨款令 ,ho",y  
allotment 分配;配股 sR9$=91`  
allotment notice 股份配售通知;配股通知 iXm&\.%  
allotment of shares 股份分配  )58O9b  
allowable 可获宽免;免税的 {%3WHGr%L  
allowable business loss 可扣除的营业亏损 ura&9~   
allowable expenses 可扣税的支出 ( 3B1X  
allowance 免税额;津贴;备抵;准备金 eWDXV-xD  
allowance for debts 债项的免税额 73X*|g  
allowance for depreciation by wear and tear 耗损折旧免税额 ^rJTlh 9  
allowance for funeral expenses 殡殓费的免税额 *Vl#]81~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fsjLD|?|:  
allowance for repairs and outgoings 修葺及支出方面的免税额 *}89.kCBF  
allowance to debtor 给债务人的津贴 !d()'N  
alteration of capital 资本更改 q.=Q  
alternate trustee 候补受托人 iO*5ClB  
amalgamation 合并 /}@F q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Oz%6y ri  
ambit of charges 征税范围;收费范围 o?}dHTk7  
amended valuation 经修订的估值 :(XyiF<Ud  
American Commodities Exchange 美国商品交易所 D 1.59mHsD  
American Express Bank Limited 美国运通银行 y 0p=E^Q M  
American Stock Exchange 美国证券交易所 W\Pd:t  
amortization 摊销 q,ie)`  
amount due from banks 存放银行同业的款项 p'LLzc##  
amount due from banks abroad 存放海外银行同业的款项 M%_*vD  
amount due from holding companies 控股公司欠款 nX:E(9q7c  
amount due from local banks 存放本港银行同业的款项 #D_Ti%.^}  
amount due to banks 银行同业的存款 B`QF;,3S  
amount due to banks abroad 海外银行同业的存款 (DvPdOT+3  
amount due to holding companies 控股公司存款 Q(<A Yu  
amount due to local banks 本港银行同业的存款 UhW{KIW  
amount due to outport banks 外埠银行同业的存款 /b # w.>e  
amount for note issue 发行纸币的款额 --y,ky#  
amount of bond 担保契据的款额 g"n>v c7  
amount of consideration 代价款额 uH$hMg  
amount of contribution 供款数额 &]a(5  
amount of indebtedness 负债款额  je$H}D  
amount of principal of the loan 贷款本金额 H%m^8yW1  
amount of rates chargeable 应征差饷数额 $DH/  
amount of share capital 股本额 @XG1d)sE  
amount of sums assured 承保款额 ,9G'1%z,  
amount of variation 变动幅度 ;sA 5&a>!  
amount of vote 拨款数额 mH;t)dT  
amount payable 应付款额 8-+# !]  
amount receivable 应收款额 by9UwM=gp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l1zPL3"u_^  
analysis 分析 aT2%Az@j  
ancillary risk 附属风险 \68bXY.  
annual account 周年帐目;周年帐目报表;年度决算;年结 JUw|nUnl?  
annual accounting date 年结日期 /|U;_F Pmc  
annual allowance 每年免税额;年积金;年度津贴;年津 g&/lyQ+G  
annual balance 年度余额 X_-/j.  
annual disposable income 每年可动用收入 R{brf6,  
annual estimates 周年预算 ^Vth;!o  
annual fee 年费 )X#$G?|Hn  
annual general meeting 周年大会 n.N0Nhd  
annual growth rate 年增率;每年增长率 "=]'"'B:  
annual long-term supplement 长期个案每年补助金 )%Xp?H_  
annual pensionable emolument 可供计算退休金的年薪 x s6!NY  
annual report 年报 M"c=_5P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |C./gdq  
annual return 周年报表;周年申报表;每年报税表格 {>9<H]cSP  
Annual Return Rules 《周年报表规则》 b6e 2a/x  
annual review of consumer prices 每年消费物价回顾 T^8`ji  
annual roll-forward basis 逐年延展方式 6G4~-_  
annual salary 年薪 D {E,XOi  
annual statement 年度报表;年度决算表 tWZ8(E$  
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 @?tR-L<u  
annuitant 年金受益人 Q.4+"JoG  
annuity 年金 4UL"f<7 T  
annuity contract 年金合约 w'i+WEU>l  
annuity on human life 人寿年金 ]\ZJaU80I~  
antecedent debt 先前的债项 N["M "s(N  
ante-dated cheque 倒填日期支票 l;z+E_sQ  
anticipated expenditure 预期开支 )q!dMZ(  
anticipated net profit 预期纯利 =`}|hI   
anticipated revenue 预期收入 h{]0 H'g  
anti-inflation measure 反通货膨胀措施 `aMnTF5:  
anti-inflationary stance 反通货膨胀立场 2MXg)GBcU>  
apparent deficit 表面赤字 ]*DIn1C^  
apparent financial solvency 表面偿债能力 ?)qm=mebY  
apparent partner 表面合伙人 >0N$R|B&  
application for personal assessment 个人入息课税申请书 9Z2aFW9  
application of fund 资金应用 jxw8jo06:  
application to release as liquidator and to destruct the books of accounts and documents *bcemH8f  
申请免除清盘人职务及毁灭帐簿与文件 L{f0r!d|  
appointed actuary 委任精算师 A9HgABhax  
appointed auditor 委任核数师;委任审计师 /#x0?d {5  
appointed trustee 委任的受托人 BW`Tw^j  
appointer 委任人 yaC_r-%U&  
apportioned pro rata 按比例分摊 p|>/Hz1v  
apportionment 分配;分摊 0Z AtBq.s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !q+ %]k?x  
apportionment formula 分摊方程式 jA3Ir;a  
apportionment of estate duty 遗产税的分摊 S`spUq1o  
appraisal 估价;评估 {y!77>Q/  
appreciable growth 可观增长 Xs4G#QsA J  
appreciable impact 显着影响 vf<Tq  
appreciable increase 可观增长 q>a/',m  
appreciation 增值;升值 hG/Z65`&  
appreciation against other currencies 相对其他货币升值 |msQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dBL{Mbh2Z  
appreciation tax 增值税 `Z#]lS?  
appropriation 拨款;拨用;拨付 pKL^ <'w0  
appropriation account 拨款帐目 iaaD1 <m  
Appropriation Bill 拨款法案 FefS]G  
appropriation-in-aid system 补助拨款办法 {M0pq3SL*t  
approved assets 核准资产 uc;,JX!bN  
approved basket stock 认可一篮子证券 X2('@Yh  
approved budget 核准预算 rI]n4>k{  
approved charitable donation 认可慈善捐款 D7N` %A8   
approved charitable institution 认可慈善机构 {<^PYN>`  
approved currency 核准货币;认可货币 '6>nXp?)r  
approved estimates 核准预算 4d]T`  
approved estimates of expenditure 核准开支预算 ])T_&%  
approved overseas insurer 核准海外保险人 t7 $2/C  
approved overseas trust company 核准海外信托公司 0K^G>)l  
approved pooled investment fund 核准汇集投资基金 m}-~VYDj  
approved provident fund scheme 认可公积金计划 p~u11rH  
approved provision 核准拨款 ~u80v h'  
approved redeemable share 核准可赎回股份 [~rBnzb  
approved regional stock 认可地区性证券 j0K}nS\ P  
approved retirement scheme 认可退休金计划 ~Ywto  
approved subordinated loan 核准附属贷款 jDM^e4U.l  
arbitrage 套戥;套汇;套利 <+7-^o _  
arbitrageur 套戥者;套汇者 !7kca#,X  
arbitrary amount 临时款项  N5GQ2V  
arrangement 措施;安排;协定 -}<W|r  
arrears 欠款 cW, 6 MAQo  
arrears of pay 欠付薪酬 R$ 40cW3`  
arrears of revenue 逾期未收税款;逾期未收的帐项  ^pZ\:  
articles of association 组织章程;组织细则;组织章程细则 =kWm9W<^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 N|WR^MQD  
ascertainment of profit 确定利润 uw&'=G6v  
"Asia Clear" “亚洲结算系统” @MGc_"b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iu.+bX|b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bX]$S 5c_u  
Asian Development Fund [ADF] 亚洲发展基金 U7cGr\eUu  
Asian dollar bond 亚洲美元债券 ,ffH:3F  
Asian dollar market 亚洲美元市场 KbF,jm5  
Asian dollar rate 亚洲美元利率 d\aU rsPn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V,Br|r$l(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "(#]H;!W  
asked price 沽盘;喊价;索价;卖方报价 1QH5<)Oa  
assessable income 应评税入息 VFwp .1oa!  
assessable loss 应评税亏损 6tmn1:  
assessable profit 应评税利润 z+B"RV  
assessable value 应评税值 I_@XHhyVZ  
assessed profit 估定利润 iY1JU -S  
assessed value 经评估价值 wp8ocZ-Gj  
assessment 评税;评定;估价;评税单 i50^%,  
assessment number 评税编号;估价编号 8MPXrc,9-  
assessment of additional tax 补加税评税 as6YjE.Yy  
assessment of performance 业绩评估;实绩评价 fg1["{\  
Assessor 评税主任 =h 2zIcj  
asset price bubbles 资产价格泡沫 "S@%d(lg  
asset-backed securities 具资产保证的证券 ~nG?>  
assets accretion 资产增值 x+7jJ=F  
assets and liabilities 资产与负债 gG.b=DvzY  
assets betterment statement 资产递增表;资产改进表 3 a G?^z  
assets lending 实物放款;有抵押贷款 ,.<l^sj5  
assets of the company passing on the death 死者去世时转移的公司资产 ;M"JN:J8  
assets pledged as security for liabilities 用作负债抵押的资产 /A;!g5Y  
assets portfolio 资产投资组合 `!\`yI$!%w  
assets price 资产价格 BI-xo}KI  
assets quality 资产质素 @{!c [{x,T  
assets realization 资产变现 0X3kVm <  
assets refinancing arrangement 资产再集资安排 [MKL>\U  
assets securitization 资产证券化 m[FH>  
assets situated outside Hong Kong 在香港以外地方的资产 `PR)7}/<  
assets stripping 削减资产;拆卖资产 aJ1<X8  
assets value 资产值 p M:lg  
assignee 承让人 X4U$#uI{  
assignment 转让;转让书;转让契 E=Z .v  
assignment of interest 权益转让 bytAdS$3  
assignment of letters patent and trade mark 专利证书及商标转让 |};P"&  
assignment of property 物业转让;物业转让书 {1V~`1(w  
assignment right 转让权 )xuvY3BPB?  
assignor 转让人 8D U|j-I8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 EsU-Ckb_2:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +,"/z\QO  
associate member 附属会员 =FXZcP>h  
associated body corporate 相联法人团体 @<O Bt d  
associated company 相联公司;联属公司 OXuBtW*,z+  
associated corporation 相联法团 q8{) 27f,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C-abc+/  
公认会计师公会〔英国〕 gzthM8A  
Association of Futures Exchange Brokers 香港期货经纪协会 ?HBNd&gZ1G  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0;j)rmt  
association of underwriters 承保人组织 ~P85Or  
assumption of control 接管 Mg0[PbS  
assurance 担保;保险;转易;转易书 *94<rlh{"  
assurance of interest 权益的转易 #B3P3\  
at 19XX price 按一九XX年价格计算 Eh)PZvH  
at a discount 按赔价计算;按贴水价格计算;打折扣 |P si?'4  
at a premium 按溢价计算;按升水价格计算 h7|#7 d  
at call 通知付款;按通知 r9Wk7?w)  
at constant market price 按固定市价计算 lV-b   
at constant price 按固定价格计算 `r:n[N=Y&  
at cost 按成本计算 {f\/2k3  
at current market price 按当时市价计算;按现时市价计算 kqfO3{-;{:  
at current price 按当时价格计算;按现时价格计算 ) )q4Rh  
at factor cost 按要素成本计算;按生产要素成本计算 8(e uWS  
at money-of-the-day price 按付款当日价格计算 c|%.B2  
at or better 按指定或较佳价位〔买卖指令〕  s=&&gC1  
at par 按面值计算;平价 %EuJ~;x(Mg  
at sight 见票即付 qJb9JL$s  
at the close 按收市盘 6.| {l8%r  
at the opening 按开市盘 I65W^b4y  
attestation 见证;见证条款 gUs.D_*  
at-the-money option 平价期权 |gW>D=rkj  
attorney 受权人;受托代表人 FabzP_<b  
attornment 新拥有人承认书 mX9amS&B$  
attributable profit 可归属利润 =1noT)gC R  
attributable share value 可归属股份价值 j>(O1z 7  
Auckland Stock Exchange 奥克兰证券交易所 ) N*,cTE  
auction 拍卖 }]ak6'|[  
auctioneer 拍卖商 W *t+!cU/:  
audit 审计;核数 [;`B   
Audit Commission 审计署 TzT(aWP"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |UN0jR  
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〕 XrY\ot`,D  
audit review 帐目审查 9K`(Ys&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 60B6~@]P  
audited account 审计帐目;经审计的帐目 *"\QR>n   
audited annual account 经审计的周年帐目 ]uN}n;`12  
audited balance sheet 经审计的资产负债表 r%*,pN7O  
auditor 核数师;核数主任;审计师 uz6S7I  
auditor's certificate 核数师证明书;审计师证明书 ~ [ k0ay  
auditor's report 核数师报告;审计师报告 V7Z+@e-5  
Aussie bond 澳元债券 kQ5mIJ9(  
austerity budget 紧缩预算 Y[l*>}:w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @kCFc}  
Australia All Ordinaries Index 澳洲所有普通股票指数 K}e %E&|>  
Australian Dollar [AUD] 澳元 {Jf["Z  
Australian Options Market 澳大利亚期权市场 `52+.*J+%  
Australian Securities Commission 澳洲证券事务监察委员会 WZ\bm$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 LO8`qq*rq  
Australian Stock Exchange 澳大利亚证券交易所 3mI(5~4A]?  
Austrian Schilling [ATS] 奥地利先令 hXBAs*4DV8  
authentication 认证;鉴证 V*X6 <}  
authority to purchase 委托购买证;委购书 $on"@l%U  
authorization 认可;核准;授权;授权书 {z~n`ow  
authorization by direction 指示授权 dux.Z9X?  
authorization by instruction 指令授权 )k)HQcfjD  
authorization by warrant 令状授权 h0m+u}oP_H  
authorization of unit trust 单位信托的认可 {k CCpU  
authorized agent 指定代理人  .dA_}  
authorized capital 法定资本 UoAHy%Y<%  
authorized clerk 出市员 1b^e4  
authorized dealer 认可交易商 ,sw|OYb  
authorized financial institution 认可财务机构 ?A4zIJ\  
authorized fund 认可基金 N|JM L  
authorized fund house 获授权的基金公司;认可基金公司 7s8-Uwl<  
authorized institution 认可机构 w ]8+ OP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /V-uo(n< .  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {zd0 7!9y  
authorized insurer 获授权保险人;获认可承保人 O+iNR9O  
authorized investment 特准投资项目 b 6kDkE  
authorized person 获授权人 s7(NFX5  
authorized representative 获授权代表 \wMqVRPoQ  
authorized share capital 法定股本 6T"4<w[  
automated quotation system 自动报价系统 ``X1xiB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z$64Ep#  
自动交易系统〔香港期货交易所有限公司〕 +D7>$&BD  
automatic adjustment mechanism 自动调整机制 x*H,eY3  
automatic adjustment system 自动调整系统 * {avx  
Automatic Clearing House 自动票据交换所 =VC"X?N  
automatic exchange rates accumulation system 自动化汇率累集系统 V{jQ=<)@e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JRti2Mu  
automatic teller machine [ATM] 自动柜员机 R[#Np`z  
autopay 自动转帐 {5 V@O_*{  
available assets 可用资产 / thFs4  
available fiscal reserve 现存财政储备 1SAO6Wh  
available profit 可用利润 C{{RU7iqc&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 4S%s=v w  
average 平均;平均数;海损 _3Kow{y\  
average basic salary 平均基本薪金 77 g<`}{  
average consumer expenditure 平均消费开支;一般消费开支 [3K& cX}B  
average cost 平均成本 pc/x&VY%  
average cost of land production 增辟土地平均成本 \#50; 8VJ  
average daily turnover 平均每日成交额 !uZ)0R  
average daily wage rate 平均每日工资率 >X@4wP 7l  
average expenditure pattern 平均开支模式 "SMRvi57T  
average growth rate 平均增长率 hFMJDGCw>Q  
average net fixed assets 固定资产平均净值 ke2zxX2 f  
average of relatives 相对价格平均数 U/}("i![Dy  
average price 平均价格 o#Gf7.E8  
average propensity to consume 平均消费倾向;一般消费倾向 6Qc *:(GE  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $ jkzm8{W  
average rate 平均率 :@rq+wvP  
average revenue 平均收入;平均收益 Lm-f0\(  
average stock 平均库存;平均存货 aB_~V h  
average yearly rent 平均年租 2ezk<R5q+  
avoidance of double taxation 避免双重课税 nYsB^Nr6  
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 a S;z YD  
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