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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: }}Gkipp  
A share A股;甲类股份 _<?z-K_;I  
abatement of tax 减税;减扣免税额 7_eV.'h  
ABN AMRO Bank N.V. 荷兰银行 f*^bV_  
above-the-line expenditure 线上项目支出;经常预算支出 :j`XU  
above-the-line receipt 线上项目收入;经常预算收入 j_b/66JyN  
ABSA Asia Limited 南非联合亚洲有限公司 ; NO#/  
absolute change 绝对数值变更 ('.I)n  
absolute expenditure 实际开支 ~h%H;wC&  
absolute guideline figure 绝对准则数字  J@J`)  
absolute interest 绝对权益 cVSns\QO  
absolute order of discharge 绝对破产解除令 %Siw>  
absolute profit margin 绝对利润幅度 <t"fL RX  
absolute value 实值;绝对值 =r&i`L{]  
absolutely vested interest 绝对既得权益 x@x5|8:ga  
absorbed cost 已吸收成本;已分摊成本 %Kh}6   
absorption 吸收;分摊;合并 CM t$ )  
absorption rate 吸收率;摊配率;分摊率 z*o2jz?t4  
ACB Finance Limited 亚洲商业财务有限公司 bvT$/ (7  
acceptable form of reciprocity 合理的互惠条件 `u8(qGg7GF  
acceptable rate 适当利率;适当汇率 r'@7aT&_  
acceptance agreement 承兑协议 bKh}Y`  
acceptance for honour 参加承兑 ft!D2M  
acceptor 承兑人;接受人;受票人 <<9|*Tz  
acceptor for honour 参加承兑人 _J,*0~O$  
accident insurance 意外保险 T ^/\Rr  
Accident Insurance Association of Hong Kong 香港意外保险公会 GZmfE`  
accident insurance scheme 意外保险计划 tn|H~iF{  
accident year basis 意外年度基准 Z'd]oNF  
accommodation 通融;贷款 WISK-z  
accommodation bill 通融票据;空头票据 n+ s=u$%qn  
accommodation party 汇票代发人 $]a*ZHd;2&  
account balance 帐户余额;帐户结余 P|a|4Bb+fW  
account book 帐簿 hl8oE5MU  
account collected in advance 预收款项 Ze?H  
account current book 往来帐簿 i\* b<V  
account of after-acquired property 事后取得的财产报告 !)`m mr  
account of defaulter 拖欠帐目 >B.KI}dE  
account payable 应付帐款 eXkpU7w;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 UAC"jy1D  
account receivable 应收帐款 /KlSI<T@  
account receivable report 应收帐款报表 `*B6T7p1  
account statement 结单;帐单;会计财务报表 U:|:Y=O?Q  
account title 帐户名称;会计科目 unr`.}A2>  
accountant's report 会计师报告 2l~qzT-  
Accountant's Report Rules 会计师报告规则 ]v_u2f'  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fyq %-Tj  
Accounting Arrangements 《会计安排》 p`'3Il3  
accounting basis 会计基础 A|m0.'/   
accounting by Official Receiver 破产管理署署长呈交的帐目 }'uV{$  
Accounting Circular 《会计通告》 jTqE V(  
accounting class 会计类别 HUel  
accounting date 记帐日期;会计结算日期 p<B*)1Tj0  
accounting for money 款项核算 5&]a8p{  
Accounting Officer 会计主任 l4^MYwFR{O  
accounting period 会计报告期;会计期 /^`d o3a}  
accounting policy 会计政策;会计方针 LE g#W  
accounting practice 会计惯例 TR:4$92:H  
accounting principle 会计准则 o\nFSG kn  
accounting record 会计记录 - I~\  
accounting report 会计报告 `L3{y/U'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cY|@s?3NND  
Accounting Society of China 中国会计学会 z AY -Y  
accounting statement 会计报表 ^fbzlu?G4-  
accounting system 会计制度;会计系统 6Zv-kG  
accounting transaction 会计事项;帐务交易 Yb'%J@T}  
accounting treatment 会计处理 T t$] [  
accounting year 会计年度 zOis}$GR  
accretion 增值;添加 >{"E~U  
accrual 应计项目;应累算数目 = @lM*  
accrual basis 应计制;权责发生制 Uf|@h  
accrual basis accounting 应计制会计;权责发生制会计 rW*[sLl3  
accrue 应累算;应计 2Xv$  
accrued benefit 应累算利益 6<YAoo  
accrued charges 应计费用 t]ID  
accrued cumulative preference share dividend 应累算的累积优先股股息 mwF{z.t"  
accrued expenses 应累算费用 !" @<!  
accrued interest payable 应付利息;应计未付利息 S]gV!Q4%  
accrued interest receivable 应收利息;应计未收利息 < WQ ~X<1D  
accrued right 累算权益 ?p>m ;Aq  
accruing profit 应累算的利润 "lB%"}  
accumulated fiscal reserve 累积财政储备 u_Xp\RJ  
accumulated profit 累积利润;滚存溢利 id>2G %Tx  
accumulated reserve 累积储备 2xv[cpVi  
accumulation of surplus income 累积收益盈余 @ b} -<~  
acquired assets 既得资产 gdg "g6b  
acquisition 收购;购置;取得  >Xxi2Vy  
acquisition cost 购置成本 SjvSnb_3  
acquisition expenses 购置费用 dfXBgsc6i  
acquisition of 100% interest 收购全部股权 UDlM?r:f  
acquisition of control 取得控制权 TjjR% 3  
acquisition of fixed assets 购置固定资产 i`!>zl+D  
acquisition of shell “买壳” xQNGlVipZ@  
acquisition price 收购价 >|1-o;UU  
act of God 天灾 perhR!#J  
acting partner 执事合伙人 eo&G@zwN   
active market 买卖活跃的市场;交投畅旺的市场;旺市 Gf-GDy\{  
active partner 积极参与的合伙人 4UMOC_  
active trading 交投活跃 =RHIB1  
actual circulation 实际流通 @={ qy}  
actual cost 实际成本 MKX58y{+  
actual expenditure 实际开支;实际支出 I.U=%{.  
actual income 实际入息;实际收入;实际收益 vJ>o9:(6  
actual market 现货市场 yL23 Nqe  
actual price 现货价;实际价格 3.h0  
actual profit 实际利润 oW6b3Q /B  
actual quotation 实盘;实际价位;实际报价 p &i+i  
actual year basis 按实际年度计算 OZ&SxR%q4  
actuals 实货 4p>,  
actuarial investigation 精算调查 qCm8R@  
actuarial principle 精算原则 u0%bv\$m  
actuarial report 精算师报告 _D8:p>=  
Actuarial Society of Hong Kong 香港精算学会 7s 0pH+  
actuarial valuation 精算师估值 *`t3z-L  
actuary 精算师 -`1)yhS  
ad referendum agreement 暂定协议;有待覆核的协定 % "^CrG  
ad valorem duty 从价税;按值征税 ,hCbx #h  
ad valorem duty system 从价税制 -`PLewvX  
ad valorem fee 从价费 >j&k:  
ad valorem tariff 从价关税 :DFtH13qO  
additional allowance 额外免税额 QiNLE'19^  
additional amount for unexpired risk 未过期风险的额外款额 r>t|.=!  
additional assessable profit 补加应评税利润 "j=E8Dd}  
additional assessment 补加评税 !4$-.L)#  
additional commitment 额外承担 5IbCE.>iU  
additional commitment vote 额外承担拨款 U}GO* +  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "P$')u wE  
additional dependent parent allowance 供养父母额外免税额 J4?SC+\  
additional provision 额外拨款 s^/2sjoL  
additional stamp duty 附加印花税 K~~LJU3  
additional tax 补加税罚款;补加税款 4Td)1~zc3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R  xc  
adjudged bankrupt 被裁定破产 ?_. SV g  
adjudicated bankrupt 裁定破产人 2nSK}q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 tZ:fh  p  
adjudication of bankruptcy 裁定破产;宣告破产 9 }  ]C  
adjudication of insolvency 裁定无力偿还债务 WmE4TL^8?  
adjusted actual 经调整的实数;调整后的实数 a4",BDx  
adjusted current assets 经调整的流动资产;调整后的流动资产 .GvZv>  
adjusted figure 经调整的数字;调整后的数额 ^CB@4$!   
adjusted liabilities 经调整的负债;调整后的负债 #,OiZQJC  
adjusted loss 经调整的亏损;调整后的亏损 }{.V^;  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 E>F6!qYm  
adjusted profit 经调整的利润;调整后的利润 UFeQ%oRa8  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^%qQ)>I=j  
adjusted value 经调整的价值;调整后的价值 9<5ii  
adjustment 调整;修订;理算〔保险〕 ZC)m&V 1  
adjustment centre 调剂中心 1JZhcfG  
adjustment lag 调整过程的时间差距;调整时差 0VIR =Pbp  
adjustment mechanism 调整机制 |j4;XaG)  
adjustment of loss 亏损调整 5E2T*EXSh  
adjustment process 调整过程;调整程序 \3 O1o#=(  
adjustment range 调整幅度 h-\+# .YP  
administered exchange rate 受管制汇率 K\5/||gi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~_ko$(;A  
administration expenses 行政费用 + ,rl\|J%  
administration fee 手续费;行政费 kM3#[#6$!  
administration in bankruptcy 破产管理 .<6'*X R  
administration order 遗产管理令 :PB W=W  
administrator 管理人;遗产管理人 svMu85z  
administrator of the estate 遗产管理人 KnUVR!H|  
admission of debt 债项承认书 au/5`  
admission of proof 接纳债权证明 YH&0Vy#c$  
advance 放贷款项;垫付款项;预支款项;预付款项 EHrr}&  
advance account 暂支帐目;预付款帐户 8B6 -f:  
advance compensation 预付补偿金 5zH_yZ@+  
advance from shareholder 股东垫款 D~ 7W  
advance pending reimbursement 预支以待日后付还 l2kUa'O-  
advanced economy 先进经济体系 v R ! y#  
advancement 预付;预付财产 `Cz_^>]|=  
advances warrant 垫款令 (ZQ?1Qxo  
advancing 贷出 |^OK@KdL1  
adverse balance 逆差 @Z Dd(xB&  
adverse exchange 逆汇 c4}|a1R\=  
advertisement addressed to shareholders 在报章刊登的致股东通告 E*QLw* H  
advice for collection 托收通知书 'v5q/l  
advice of drawing 提款通知书;汇票通知书 l_P90zm39!  
advice of payment 付款通知 lO HW9Z  
Advisory Committee [Securities and Futures Commission] JG{`tTu  
谘询委员会〔证券及期货事务监察委员会〕 2FR 5RG oD  
Advisory Committee on Diversification 经济多元化谘询委员会 $rPQ%2eF4  
affidavit 誓章;遗产申报誓章 9yj'->dL  
affidavit of no receipt 述明无收款的誓章 p,7?rI\N  
affiliate 联号;联营公司;附属公司 ~\ v"xV  
affiliated company 附属公司;联号;联营公司 -a7BVEFts  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d5n>2iO  
affordability 负担能力 lF\2a&YRbn  
African Development Bank [AfDB] 非洲开发银行 S(_DR 8  
after-acquired property 事后取得的财产 EEiWIf&S,  
after-hours dealing 市后交易 DDZnNSo<JQ  
after-tax profit 税后盈利;税后利润;税后溢利 }+K=>.  
agency agreement 代理协议 vZXdc+2l  
agency expenses 代理机构的开支 dyB@qh~H  
agency fee 代理费 i$CF*%+t  
Agency Law 《代理法》 T `o[whr  
agent 代理人;承销人 )QI#szv6  
agent of company 公司代理人 v(P <_}G  
agent's fee 代理人费;经纪费 uS! V_]  
aggregate 总计;总数;总体数字 V9wL3*  
aggregate amount 总款额;总额 T2|os{U  
aggregate assets and liabilities 总体资产与负债 T/jxsIt3  
aggregate at constant price 按固定价格计算的总体数字 y8 dOx=c  
aggregate demand 总需求 wqgKs=y  
aggregate gross position 总持仓量 hbs /S  
aggregate limit 总限额 hd)WdGJp  
aggregate of salaries tax 合计薪俸税 otQ G6  
aggregate performance 总体表现;总体业绩 o 80x@ &A:  
aggregate supply 总体供应 JI /iq  
aggregate surplus 总盈余 =Ea,8bpn  
aggregate total 整体总额 '30JJ0  
aggregate value 总值;合计价值 UkC'`NWF*  
aggregated basis 合计基准 Jv!f6*&<  
aggregated net chargeable income 合计应课税入息实额 Ho $+[K  
aggregation 合并计算;合计;总和 BJ{?S{"6%G  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;Pvnhy  
aggregation of property 财产的总和 =FfR?6 ~  
agio 差价;贴水 2m9qg-W  
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》 _WI~b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment olK*uD'`  
《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》 !(y(6u#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )M@^Z(W/a  
《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》 F1p|^hYDW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \jAI~|3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1yTw*vH F  
agreement for a settlement 授产协议 /Z]hX*QR  
agreement for assignment 转让协议 W >|'4y)  
agreement for sale 售卖协议;买卖协议 }6*JX\'q  
agreement for sale and purchase 买卖协议 He&A>bA)z  
agreement for the payment of interest 支付利息协议 kH=qJ3Z  
agreement for the repayment of money 还款协议 Wj, {lJ,  
agreement of reinsurance 再保险协议 &LQfs4}a,  
Agricultural Bank of China 中国农业银行 BL%3[JQ  
air passenger departure tax 飞机乘客离境税 4v2JrC;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ".?y!VY  
airport tax 机场税 S5~(3I )v  
alcohol duty 酒精税 m;S%RB^~H  
alienation 让与;让渡;转让 eQIS`T  
alimony 生活费;赡养费 {'#7b# DB>  
All Ordinaries Index [AOI] 所有普通股指数 epcvwM/A  
all risks 全险;综合险 #*3 vE& p  
All Sales Record for Stock Market 《股票市场成交报告》 J~ wu*x  
Allied Capital Resources Limited 新联财务有限公司 Ad4-aWH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :)Da^V  
allocation letter 拨款信件 (V"7H  
allocation of fund 分配款项;预留款项 B0^:nYko  
allocation of profit 利润分配;溢利分配 ;`Z>^.CB  
allocation warrant 拨款令 2(R{3E4.  
allotment 分配;配股 2t7=GA+j  
allotment notice 股份配售通知;配股通知 >Fc=F#tA9  
allotment of shares 股份分配 <lWBhrz  
allowable 可获宽免;免税的 |^#Z!Hp_Y  
allowable business loss 可扣除的营业亏损 +:u &]  
allowable expenses 可扣税的支出 ,u14R]  
allowance 免税额;津贴;备抵;准备金 9W j9=  
allowance for debts 债项的免税额 ~-~iCIaTb  
allowance for depreciation by wear and tear 耗损折旧免税额 {3 >`k.w  
allowance for funeral expenses 殡殓费的免税额 q\Z9.T+Qo  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ub[UB%(T  
allowance for repairs and outgoings 修葺及支出方面的免税额 nDNK}O~'  
allowance to debtor 给债务人的津贴 4hUUQ;xj  
alteration of capital 资本更改 M$3/jl*#}  
alternate trustee 候补受托人 _;-b ZH  
amalgamation 合并 7s;*vd>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %gTY7LIe1z  
ambit of charges 征税范围;收费范围 UBx0Z0Y  
amended valuation 经修订的估值 Ua+Us"M3}  
American Commodities Exchange 美国商品交易所 yRz l}  
American Express Bank Limited 美国运通银行 N Q }5'  
American Stock Exchange 美国证券交易所 CDDEWVd  
amortization 摊销 _F jax  
amount due from banks 存放银行同业的款项 o|V=3y Ok  
amount due from banks abroad 存放海外银行同业的款项 7Ur'@wr  
amount due from holding companies 控股公司欠款 oSP^ .BJ$  
amount due from local banks 存放本港银行同业的款项 Ev&aD  
amount due to banks 银行同业的存款 Fh.Z sPn,m  
amount due to banks abroad 海外银行同业的存款 [8[`V)b  
amount due to holding companies 控股公司存款 x!UGLL]_M  
amount due to local banks 本港银行同业的存款 7Y^2JlZu=  
amount due to outport banks 外埠银行同业的存款 lV?OYS|4i  
amount for note issue 发行纸币的款额 i.+#a2   
amount of bond 担保契据的款额 3 FLht L  
amount of consideration 代价款额 smX&B,&@  
amount of contribution 供款数额 "9;Ay@'B  
amount of indebtedness 负债款额 T2 V(P>E  
amount of principal of the loan 贷款本金额 I@q4D1g  
amount of rates chargeable 应征差饷数额 cA`X(Am6]g  
amount of share capital 股本额 Fw6x (j"  
amount of sums assured 承保款额 \Qz  
amount of variation 变动幅度 OI)/J;[-e  
amount of vote 拨款数额 )(`,!s,8)  
amount payable 应付款额 =z2g}X  
amount receivable 应收款额 It8@Cp.dU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M\=/i\-  
analysis 分析 PJ'@!jx  
ancillary risk 附属风险 y?V#LW[^E  
annual account 周年帐目;周年帐目报表;年度决算;年结 wU5= '  
annual accounting date 年结日期 -}Gk@=$G  
annual allowance 每年免税额;年积金;年度津贴;年津 }_cX" s  
annual balance 年度余额 efm#:>H  
annual disposable income 每年可动用收入 .4,l0Nn`W  
annual estimates 周年预算 )>WSuf j  
annual fee 年费 =%d0MZD  
annual general meeting 周年大会 uJ%XF*>_D  
annual growth rate 年增率;每年增长率 3?yq*uE}  
annual long-term supplement 长期个案每年补助金 U( "m}^  
annual pensionable emolument 可供计算退休金的年薪 (\$=+' hy  
annual report 年报 H,U qU3b3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M\bea  
annual return 周年报表;周年申报表;每年报税表格 <,(Ww   
Annual Return Rules 《周年报表规则》 3AarRQWsn  
annual review of consumer prices 每年消费物价回顾 PH]ui=  
annual roll-forward basis 逐年延展方式 A*+KlhT  
annual salary 年薪 GZNfx8zsY+  
annual statement 年度报表;年度决算表 )Xd2qbi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0D_{LBO6LU  
annuitant 年金受益人 1$rrfg  
annuity 年金 NFlrr*=t>  
annuity contract 年金合约 o`ijdg!5qG  
annuity on human life 人寿年金 g+92}$_  
antecedent debt 先前的债项 -$5nqaK?  
ante-dated cheque 倒填日期支票 ='GY:.N  
anticipated expenditure 预期开支 Km,:7#aV  
anticipated net profit 预期纯利 _;`g*Kx  
anticipated revenue 预期收入 >PK\bLEo  
anti-inflation measure 反通货膨胀措施 rJ_fg$.<  
anti-inflationary stance 反通货膨胀立场 zu|=1C#5h  
apparent deficit 表面赤字 +G<9|-  
apparent financial solvency 表面偿债能力 "ku ?A^f  
apparent partner 表面合伙人 {w|KWGk2  
application for personal assessment 个人入息课税申请书 s9}VnNr  
application of fund 资金应用 Dh{sVRA  
application to release as liquidator and to destruct the books of accounts and documents U4$CkTe2Y  
申请免除清盘人职务及毁灭帐簿与文件 qECta'b&  
appointed actuary 委任精算师 a76`"(W  
appointed auditor 委任核数师;委任审计师 ?g #4&z.  
appointed trustee 委任的受托人 0'.7dzz  
appointer 委任人 >\c"U1%E  
apportioned pro rata 按比例分摊 Cz1o@ rt  
apportionment 分配;分摊 60&4?<lR4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^zVBS7`J  
apportionment formula 分摊方程式 ia}V8i  
apportionment of estate duty 遗产税的分摊 #9) D.d|5  
appraisal 估价;评估 8]-c4zK  
appreciable growth 可观增长 Y>: e4Q  
appreciable impact 显着影响 gzD NMM  
appreciable increase 可观增长 >,. x'{  
appreciation 增值;升值 *wetPt)~v_  
appreciation against other currencies 相对其他货币升值 1P+Te,I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b];? tP  
appreciation tax 增值税 4Sxt<7[f  
appropriation 拨款;拨用;拨付 ~)&im.Q4  
appropriation account 拨款帐目 k+FiW3-  
Appropriation Bill 拨款法案 H%AC *,  
appropriation-in-aid system 补助拨款办法 5U+a{oA  
approved assets 核准资产 4(FEfde=  
approved basket stock 认可一篮子证券 N N;'QiE  
approved budget 核准预算 p&~= rp`E  
approved charitable donation 认可慈善捐款 :pZWFJ34{  
approved charitable institution 认可慈善机构 ^sA"&Vdr^  
approved currency 核准货币;认可货币 8QYM/yAM  
approved estimates 核准预算 oTqv$IzqP  
approved estimates of expenditure 核准开支预算 ?QXc,*=N  
approved overseas insurer 核准海外保险人 K^'NG!  
approved overseas trust company 核准海外信托公司 C_JDQByfL  
approved pooled investment fund 核准汇集投资基金 ucVn `  
approved provident fund scheme 认可公积金计划 CkJ\v%JAW  
approved provision 核准拨款 iHB1/  
approved redeemable share 核准可赎回股份 [Q=NGHB1/  
approved regional stock 认可地区性证券 LT ZoO9O  
approved retirement scheme 认可退休金计划 j>70AE3[8  
approved subordinated loan 核准附属贷款 dLs40 -R  
arbitrage 套戥;套汇;套利 *&VqAc%qD  
arbitrageur 套戥者;套汇者 C/{tvY /o  
arbitrary amount 临时款项 gADEjr*H  
arrangement 措施;安排;协定 ~J Xqyw}  
arrears 欠款 $Jt+>.44  
arrears of pay 欠付薪酬 [N-t6Z*  
arrears of revenue 逾期未收税款;逾期未收的帐项 rprtp5Cg  
articles of association 组织章程;组织细则;组织章程细则 UvtSNP&/2d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 rz @;Zn  
ascertainment of profit 确定利润 pg.z `k  
"Asia Clear" “亚洲结算系统” 8=%%C:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 BrQXSN$i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P,ox) )+6  
Asian Development Fund [ADF] 亚洲发展基金 C)r!;u)AZH  
Asian dollar bond 亚洲美元债券 vl'2O7  
Asian dollar market 亚洲美元市场 9ntXLWK7e  
Asian dollar rate 亚洲美元利率 l$_Yl&!q$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W\tSXM-Hg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,KMt9 <  
asked price 沽盘;喊价;索价;卖方报价 ];.H]TIc6  
assessable income 应评税入息 q DQ$Zq[  
assessable loss 应评税亏损 =psX2?%L  
assessable profit 应评税利润 2^}E!(<  
assessable value 应评税值 MMpGI^x!-X  
assessed profit 估定利润 L %[om c?  
assessed value 经评估价值 CCp8,  
assessment 评税;评定;估价;评税单 u49v,,WGw  
assessment number 评税编号;估价编号 ` R;6]/I?  
assessment of additional tax 补加税评税 yJ(p-3O5  
assessment of performance 业绩评估;实绩评价 i U^tv_1  
Assessor 评税主任 `|1#Vuk  
asset price bubbles 资产价格泡沫 R(?g+:eCpM  
asset-backed securities 具资产保证的证券 w+P?JR!)+  
assets accretion 资产增值 uIG,2u,  
assets and liabilities 资产与负债 Qz+hS\yx  
assets betterment statement 资产递增表;资产改进表 E6{|zF/3'  
assets lending 实物放款;有抵押贷款 /mb?C/CI  
assets of the company passing on the death 死者去世时转移的公司资产 M>pcG.6V  
assets pledged as security for liabilities 用作负债抵押的资产 Xgge_`T9  
assets portfolio 资产投资组合 'nOc_b0  
assets price 资产价格 .kl _F7  
assets quality 资产质素 q F \a]e  
assets realization 资产变现 r>=)Y32Q  
assets refinancing arrangement 资产再集资安排 6]=R#d 7U  
assets securitization 资产证券化 .e $W(}  
assets situated outside Hong Kong 在香港以外地方的资产 : GZx-  
assets stripping 削减资产;拆卖资产 @O7hY8",  
assets value 资产值 B?qLXRv  
assignee 承让人 |fx*F}1  
assignment 转让;转让书;转让契 8y-Sd\0g  
assignment of interest 权益转让 t;7 tuq   
assignment of letters patent and trade mark 专利证书及商标转让 pXfg{2  
assignment of property 物业转让;物业转让书 ,4bqjkX5q  
assignment right 转让权 ^Z:oCTOP  
assignor 转让人 ^:.=S`,^  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 SjT8 eH #  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  6j FD|  
associate member 附属会员 ""GeO%J8  
associated body corporate 相联法人团体 (x{6N^J.t  
associated company 相联公司;联属公司 ZGUhje!  
associated corporation 相联法团 bk@F/KqL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lKo07s6u  
公认会计师公会〔英国〕 g1JBssw&m  
Association of Futures Exchange Brokers 香港期货经纪协会 481SDG[b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <P)vx  
association of underwriters 承保人组织 "~y@rqIba  
assumption of control 接管 i ez@j  
assurance 担保;保险;转易;转易书 )z'LXy8  
assurance of interest 权益的转易 g$c\(isY;  
at 19XX price 按一九XX年价格计算 /Ulv/Thl  
at a discount 按赔价计算;按贴水价格计算;打折扣 >wiW(Ki}  
at a premium 按溢价计算;按升水价格计算 s2-`}LL  
at call 通知付款;按通知 ~J}{'l1{yf  
at constant market price 按固定市价计算 Mqu>#lL  
at constant price 按固定价格计算 Yx4TUA$c'  
at cost 按成本计算 FOB9J.w4  
at current market price 按当时市价计算;按现时市价计算 *Uvh;d{  
at current price 按当时价格计算;按现时价格计算 !,f{I5/  
at factor cost 按要素成本计算;按生产要素成本计算 w)A@  
at money-of-the-day price 按付款当日价格计算 ai7*</ls  
at or better 按指定或较佳价位〔买卖指令〕 dg9 DBn#  
at par 按面值计算;平价 Z5lE*z  
at sight 见票即付 ?!R Z~~d  
at the close 按收市盘 >7yOu!l  
at the opening 按开市盘 ku=o$I8K  
attestation 见证;见证条款 J7FCW^-`3  
at-the-money option 平价期权 ~)';[Ha  
attorney 受权人;受托代表人 8]!%mrS  
attornment 新拥有人承认书 6%/@b`vZ  
attributable profit 可归属利润 =+K2`=y;WF  
attributable share value 可归属股份价值 *=OU~68)C  
Auckland Stock Exchange 奥克兰证券交易所 ~NYy@l   
auction 拍卖 #/u%sX`#y  
auctioneer 拍卖商 Q~R7]AyR  
audit 审计;核数 qJY'"_Q{  
Audit Commission 审计署 }!tJ3G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cVHv>nd#  
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〕 =.q Zgcg  
audit review 帐目审查 $is|B9B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~&>|u5C*@  
audited account 审计帐目;经审计的帐目 Rj&V~or  
audited annual account 经审计的周年帐目 35}{dr  
audited balance sheet 经审计的资产负债表 jfxW9][   
auditor 核数师;核数主任;审计师 %nU8 Ca  
auditor's certificate 核数师证明书;审计师证明书 b2x8t7%O  
auditor's report 核数师报告;审计师报告 >"^H"K/T  
Aussie bond 澳元债券 k)VoDxMKK  
austerity budget 紧缩预算 ich\`j[i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h^{D "  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^a=,,6T  
Australian Dollar [AUD] 澳元 <k2Qcicy  
Australian Options Market 澳大利亚期权市场 ?NV3]vl  
Australian Securities Commission 澳洲证券事务监察委员会 SiN22k+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5ZG-3qj  
Australian Stock Exchange 澳大利亚证券交易所 pNY+E5  
Austrian Schilling [ATS] 奥地利先令 3GkVMYI  
authentication 认证;鉴证 7x *]  
authority to purchase 委托购买证;委购书 M" |Mte  
authorization 认可;核准;授权;授权书 l56D?E8  
authorization by direction 指示授权 ~~h@(2/Q>x  
authorization by instruction 指令授权 ?eUhHKS5  
authorization by warrant 令状授权 *ujn+0)[  
authorization of unit trust 单位信托的认可 Mz}yf5{f  
authorized agent 指定代理人 Z4U8~i  
authorized capital 法定资本 ^rd]qii"  
authorized clerk 出市员 Z-(Vfp4  
authorized dealer 认可交易商 tOn_S@/r  
authorized financial institution 认可财务机构 R:7j`gHJ|9  
authorized fund 认可基金 F<wwuCbF  
authorized fund house 获授权的基金公司;认可基金公司 QO;W}c:N  
authorized institution 认可机构 @+LZSd+I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p9*#{~   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fL[(;KcAa  
authorized insurer 获授权保险人;获认可承保人 ht8%A 1|  
authorized investment 特准投资项目 :cv_G;?  
authorized person 获授权人 ~`Q8)(y<#$  
authorized representative 获授权代表 X9^a:7(  
authorized share capital 法定股本 LD]>_P83  
automated quotation system 自动报价系统 $E;`Y|r%WK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;IX3w:Aw  
自动交易系统〔香港期货交易所有限公司〕 9o7E/wP  
automatic adjustment mechanism 自动调整机制 2J;h}/!H  
automatic adjustment system 自动调整系统 %a-:f)@  
Automatic Clearing House 自动票据交换所 SOo/~ giz|  
automatic exchange rates accumulation system 自动化汇率累集系统 mZ9+.lm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ndRy&[f7  
automatic teller machine [ATM] 自动柜员机 g`)2I+L7  
autopay 自动转帐 I>X_j)  
available assets 可用资产 IZ /Md@C  
available fiscal reserve 现存财政储备 !@E=\Sm8EV  
available profit 可用利润 kJP fL s  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @C40H/dE  
average 平均;平均数;海损 D.G+*h@ g  
average basic salary 平均基本薪金 D@T>z;  
average consumer expenditure 平均消费开支;一般消费开支 c!@g<<}[(  
average cost 平均成本 #&vP(4p  
average cost of land production 增辟土地平均成本 B42.;4"T  
average daily turnover 平均每日成交额 6AgevyVG  
average daily wage rate 平均每日工资率 0tVZvXgTu  
average expenditure pattern 平均开支模式 r 5::c= Cl  
average growth rate 平均增长率 @;m7u  
average net fixed assets 固定资产平均净值 ;c"T#CH.  
average of relatives 相对价格平均数 yP\KIm!  
average price 平均价格  WTi8  
average propensity to consume 平均消费倾向;一般消费倾向  ajF-T=5  
average propensity to save 平均储蓄倾向;一般储蓄倾向 VZNMom,Wr  
average rate 平均率 FVkb9(WW  
average revenue 平均收入;平均收益 wJA`e)>  
average stock 平均库存;平均存货 TqK`X#Zq  
average yearly rent 平均年租 FJl#NOp&  
avoidance of double taxation 避免双重课税 Q jMH1S  
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 24Lo .  
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