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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: oGpyuB@A/  
A share A股;甲类股份 \gferWm  
abatement of tax 减税;减扣免税额 TqK`X#Zq  
ABN AMRO Bank N.V. 荷兰银行 w|?<;+  
above-the-line expenditure 线上项目支出;经常预算支出 {f] K3V  
above-the-line receipt 线上项目收入;经常预算收入 R.Xh&@f`  
ABSA Asia Limited 南非联合亚洲有限公司 X 10(oT  
absolute change 绝对数值变更 dwOB)B@{H  
absolute expenditure 实际开支 A=q)kcuy5  
absolute guideline figure 绝对准则数字 Q:$<`K4)  
absolute interest 绝对权益 qn}w]yGW  
absolute order of discharge 绝对破产解除令 ,.Ac= "f  
absolute profit margin 绝对利润幅度 [pf78  
absolute value 实值;绝对值 HJT}v/FZ  
absolutely vested interest 绝对既得权益 Q/rOIHiI  
absorbed cost 已吸收成本;已分摊成本 >YuBi:z  
absorption 吸收;分摊;合并 0?525^   
absorption rate 吸收率;摊配率;分摊率 I, 9!["^|  
ACB Finance Limited 亚洲商业财务有限公司 @O b$w1c  
acceptable form of reciprocity 合理的互惠条件 _W]qV2j  
acceptable rate 适当利率;适当汇率 HgJ:Rf]  
acceptance agreement 承兑协议 +VSJve |  
acceptance for honour 参加承兑 \v bU| a  
acceptor 承兑人;接受人;受票人 g+h)s!$sB  
acceptor for honour 参加承兑人 #|76dU  
accident insurance 意外保险 xwG=&+66  
Accident Insurance Association of Hong Kong 香港意外保险公会 uxF88$=!t  
accident insurance scheme 意外保险计划 VH1PC  
accident year basis 意外年度基准 Eh\0gQ=  
accommodation 通融;贷款 _gZ8UZ)  
accommodation bill 通融票据;空头票据 ?2l#=t?PP  
accommodation party 汇票代发人 [xiZkV([  
account balance 帐户余额;帐户结余 0,*clvH\;  
account book 帐簿 p$dVGvM(  
account collected in advance 预收款项 T% J;~|  
account current book 往来帐簿 Fi.gf?d  
account of after-acquired property 事后取得的财产报告 v[VUX69  
account of defaulter 拖欠帐目 7)sEW#d!  
account payable 应付帐款 K:&FWl.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .ky((  
account receivable 应收帐款 z+5l: f  
account receivable report 应收帐款报表 ~[bS+ ]d!  
account statement 结单;帐单;会计财务报表 sev^  
account title 帐户名称;会计科目 Dpp 3]en.  
accountant's report 会计师报告 w7NJ~iy  
Accountant's Report Rules 会计师报告规则 ed$g=qs>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 kylR)  
Accounting Arrangements 《会计安排》 "X~ayn'@w,  
accounting basis 会计基础 D@"g0SW4  
accounting by Official Receiver 破产管理署署长呈交的帐目 pfS?:f<+6"  
Accounting Circular 《会计通告》 HlEp Dph%  
accounting class 会计类别 e<s56<3j  
accounting date 记帐日期;会计结算日期 1'tagv?  
accounting for money 款项核算 -:IG{3fnu  
Accounting Officer 会计主任 VF1)dd  
accounting period 会计报告期;会计期 +#~=QT9  
accounting policy 会计政策;会计方针 >}{'{ Z &  
accounting practice 会计惯例 g'G%BX  
accounting principle 会计准则 !<\"XxK+l  
accounting record 会计记录 @cNBY7=  
accounting report 会计报告 Cw1Jl5OVZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =/wAk0c^y  
Accounting Society of China 中国会计学会 -#srn1A>  
accounting statement 会计报表 [V'3/#Z  
accounting system 会计制度;会计系统 b6%T[B B  
accounting transaction 会计事项;帐务交易 iR j/Tm*T'  
accounting treatment 会计处理 a86m?)-c  
accounting year 会计年度 FtbqZN[  
accretion 增值;添加 \,jrug<C$^  
accrual 应计项目;应累算数目 Qzy[  
accrual basis 应计制;权责发生制 {H OvJ`tM  
accrual basis accounting 应计制会计;权责发生制会计 yyZ}qnbx]  
accrue 应累算;应计 Bs2.$~   
accrued benefit 应累算利益 oK1"8k|Z  
accrued charges 应计费用 yGl (QLk  
accrued cumulative preference share dividend 应累算的累积优先股股息 b5u_x_us|  
accrued expenses 应累算费用 \q#s/&b   
accrued interest payable 应付利息;应计未付利息 z-(@j;.  
accrued interest receivable 应收利息;应计未收利息 GFd~..$  
accrued right 累算权益 K$_Rno"  
accruing profit 应累算的利润 Rt!G:hy7  
accumulated fiscal reserve 累积财政储备 -N`j` zb|  
accumulated profit 累积利润;滚存溢利 yU"lW{H@  
accumulated reserve 累积储备 weCRhA  
accumulation of surplus income 累积收益盈余 3\FPW1$i|[  
acquired assets 既得资产 DueQ1+ P  
acquisition 收购;购置;取得 2Wz/s 0`  
acquisition cost 购置成本 Hm2}xnY  
acquisition expenses 购置费用 O8+e: K[D  
acquisition of 100% interest 收购全部股权 h*2Q0GRX  
acquisition of control 取得控制权 `F<)6fk  
acquisition of fixed assets 购置固定资产 g0t$1cUR  
acquisition of shell “买壳” X;ef&n`U0  
acquisition price 收购价 gzqx{ ]  
act of God 天灾 )%p.v P'p  
acting partner 执事合伙人 UEmNT9V  
active market 买卖活跃的市场;交投畅旺的市场;旺市 S%n5,vwE  
active partner 积极参与的合伙人 (pXZ$R:  
active trading 交投活跃  Isv@V.  
actual circulation 实际流通 et]- ;(M  
actual cost 实际成本 rq'Cj<=Zj  
actual expenditure 实际开支;实际支出 fhqc[@Y[  
actual income 实际入息;实际收入;实际收益 iyNyj44 H  
actual market 现货市场 6b+\2-eq  
actual price 现货价;实际价格 s>`$]6wPa  
actual profit 实际利润 W,Q"?(+]B  
actual quotation 实盘;实际价位;实际报价 T-|SBNFw;  
actual year basis 按实际年度计算 &$uQ$]&H  
actuals 实货 j~!0n[F  
actuarial investigation 精算调查 3c] oU1GfF  
actuarial principle 精算原则 .zr2!}lB  
actuarial report 精算师报告 \wRbhN  
Actuarial Society of Hong Kong 香港精算学会 wWm 1G)  
actuarial valuation 精算师估值 =mV1jGqX  
actuary 精算师 8XtZF,Du  
ad referendum agreement 暂定协议;有待覆核的协定 oeKI9p13\  
ad valorem duty 从价税;按值征税 q:Gi Qk-  
ad valorem duty system 从价税制 ^44AE5TO  
ad valorem fee 从价费 =KJK'1m9  
ad valorem tariff 从价关税 w^N xR,  
additional allowance 额外免税额 B6~a `~"  
additional amount for unexpired risk 未过期风险的额外款额 lVY`^pw?  
additional assessable profit 补加应评税利润 !fF1tW  
additional assessment 补加评税 [G:wPp.y  
additional commitment 额外承担 Y%!3/3T  
additional commitment vote 额外承担拨款 !J ")TP=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *44^M{ti<  
additional dependent parent allowance 供养父母额外免税额 Gy0zh|me  
additional provision 额外拨款 3Gi#WV4$  
additional stamp duty 附加印花税 q:N"mp<%  
additional tax 补加税罚款;补加税款 vtw{ A}  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 |0YDCMq(  
adjudged bankrupt 被裁定破产 8v)pPJr  
adjudicated bankrupt 裁定破产人 v,w/g|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ho[Kxe[c  
adjudication of bankruptcy 裁定破产;宣告破产 +^$FA4<~  
adjudication of insolvency 裁定无力偿还债务 g(xuA^~J  
adjusted actual 经调整的实数;调整后的实数 w J FEua  
adjusted current assets 经调整的流动资产;调整后的流动资产 QCkPua9  
adjusted figure 经调整的数字;调整后的数额 [?u iM^&  
adjusted liabilities 经调整的负债;调整后的负债 , Zs:e.  
adjusted loss 经调整的亏损;调整后的亏损 GKdQ  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 OI;0dS  
adjusted profit 经调整的利润;调整后的利润 1zNH[   
adjusted surplus 经调整的盈余额;调整后的盈余额 # JHicx\8l  
adjusted value 经调整的价值;调整后的价值 zOA{S~>  
adjustment 调整;修订;理算〔保险〕 d U n+?  
adjustment centre 调剂中心 WCxt-+#  
adjustment lag 调整过程的时间差距;调整时差 oLVy?M%{P  
adjustment mechanism 调整机制 kzPHPERA]  
adjustment of loss 亏损调整 ~M`-sSjZs  
adjustment process 调整过程;调整程序 1<a+91*=e  
adjustment range 调整幅度 8 _0j^oh  
administered exchange rate 受管制汇率 A-<\?13uW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CuRYtY@9  
administration expenses 行政费用 r@L19d)J  
administration fee 手续费;行政费 =*0<.Lo':  
administration in bankruptcy 破产管理 KK" uSC  
administration order 遗产管理令 nxH=Ut7{  
administrator 管理人;遗产管理人 ^t4T8ejn  
administrator of the estate 遗产管理人 -U;2 b_  
admission of debt 债项承认书 uP bvN[~t  
admission of proof 接纳债权证明 Ut4cli&cC  
advance 放贷款项;垫付款项;预支款项;预付款项 5 {cbcuG  
advance account 暂支帐目;预付款帐户 <i34;`)b  
advance compensation 预付补偿金 4Z>KrFO  
advance from shareholder 股东垫款 --E_s /   
advance pending reimbursement 预支以待日后付还  M\zM-B  
advanced economy 先进经济体系 5]yQMY\2)  
advancement 预付;预付财产 q9rY++Tv  
advances warrant 垫款令 3]DUUXg$  
advancing 贷出 yHL2 !  
adverse balance 逆差 bmN'{09@  
adverse exchange 逆汇 8'J"+TsOW  
advertisement addressed to shareholders 在报章刊登的致股东通告 g[<K FVlG  
advice for collection 托收通知书 CDcZ6.f  
advice of drawing 提款通知书;汇票通知书 c!l=09a~a+  
advice of payment 付款通知 *gMo(-tN  
Advisory Committee [Securities and Futures Commission] W0%cJ8~  
谘询委员会〔证券及期货事务监察委员会〕 @ht= (Jk9  
Advisory Committee on Diversification 经济多元化谘询委员会 SwHrHj  
affidavit 誓章;遗产申报誓章 o/273I  
affidavit of no receipt 述明无收款的誓章 MKIX(r( |  
affiliate 联号;联营公司;附属公司 \zioIfHm  
affiliated company 附属公司;联号;联营公司 >Qg`Us#y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jyRSe^x  
affordability 负担能力 _bB:1l?V  
African Development Bank [AfDB] 非洲开发银行 [5>f{L!<T<  
after-acquired property 事后取得的财产 `tKrTq>  
after-hours dealing 市后交易 4PG]L`J{  
after-tax profit 税后盈利;税后利润;税后溢利 \fG?j@Qx  
agency agreement 代理协议 Htd-E^/  
agency expenses 代理机构的开支 X5i?B b.  
agency fee 代理费 `l+{jrRb<  
Agency Law 《代理法》 *'D( j#&  
agent 代理人;承销人 k2{*WF  
agent of company 公司代理人 5tUp[/]pl  
agent's fee 代理人费;经纪费 ?pq#|PI)  
aggregate 总计;总数;总体数字 ^PDz"L<*  
aggregate amount 总款额;总额 RGd@3OjN  
aggregate assets and liabilities 总体资产与负债 \IB@*_G  
aggregate at constant price 按固定价格计算的总体数字 vAZc.=+ >  
aggregate demand 总需求 O ;,BzA-n  
aggregate gross position 总持仓量 :%ms6j/B&V  
aggregate limit 总限额 Sx{vZS3  
aggregate of salaries tax 合计薪俸税 1fwjW0t  
aggregate performance 总体表现;总体业绩 ]6)^+(zU  
aggregate supply 总体供应 "w3#2q&  
aggregate surplus 总盈余 pC<~\RR  
aggregate total 整体总额 1FC'DH!  
aggregate value 总值;合计价值 ,S(^r1R   
aggregated basis 合计基准 eZpyDw C{  
aggregated net chargeable income 合计应课税入息实额 OxGKtnAjf  
aggregation 合并计算;合计;总和 ( )K,~  
aggregation of incomes of husband and wife 夫妇入息合并计算 fLM5L_S}Y  
aggregation of property 财产的总和 5~GHAi  
agio 差价;贴水 S8-3Nv'  
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》 <1i:Z*l.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r(=  
《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》 !,8jB(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }pk)\^/w/  
《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》 [-}LEH1[p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ' lt5|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2JY]$$K7  
agreement for a settlement 授产协议 ]o}g~Xn  
agreement for assignment 转让协议 <Uj~S  
agreement for sale 售卖协议;买卖协议 xZ'-G6O "~  
agreement for sale and purchase 买卖协议 y(gL.08<  
agreement for the payment of interest 支付利息协议 fyYHwG  
agreement for the repayment of money 还款协议 \@IEqm6  
agreement of reinsurance 再保险协议 XL9smFq  
Agricultural Bank of China 中国农业银行 f;os\8JdM  
air passenger departure tax 飞机乘客离境税 J_PAWW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kpT>xS^6<  
airport tax 机场税 &/XRiK1"0  
alcohol duty 酒精税 GQ=Zp3[  
alienation 让与;让渡;转让 OCR`1  
alimony 生活费;赡养费 'T G43^  
All Ordinaries Index [AOI] 所有普通股指数 }G8gk"st  
all risks 全险;综合险 z4 GcS/3K  
All Sales Record for Stock Market 《股票市场成交报告》 y.h2hv]Bc  
Allied Capital Resources Limited 新联财务有限公司 7.V'T=@x3)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 o< )"\f/,  
allocation letter 拨款信件 )-yJKmV  
allocation of fund 分配款项;预留款项 5Ii`|?vg  
allocation of profit 利润分配;溢利分配 ]Rah,4?9f  
allocation warrant 拨款令 \<k5c-8Hb  
allotment 分配;配股 gumT"x .^  
allotment notice 股份配售通知;配股通知 QH~;B[->  
allotment of shares 股份分配  AT@m_d  
allowable 可获宽免;免税的 7X+SK&PX  
allowable business loss 可扣除的营业亏损 Tp vq5Cz  
allowable expenses 可扣税的支出 K&T[F!  
allowance 免税额;津贴;备抵;准备金 %H)^k${  
allowance for debts 债项的免税额 `6bIxb{  
allowance for depreciation by wear and tear 耗损折旧免税额 awYnlE/Z1  
allowance for funeral expenses 殡殓费的免税额 )\nKr;4MH  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ['~E _z  
allowance for repairs and outgoings 修葺及支出方面的免税额 >9-$E?Mt  
allowance to debtor 给债务人的津贴 T'VZ=l[  
alteration of capital 资本更改 &6 ymGo  
alternate trustee 候补受托人 n1yIQ8F  
amalgamation 合并 Ep>} S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \#)|6w-  
ambit of charges 征税范围;收费范围 0v7#vZ  
amended valuation 经修订的估值 rV6&:\  
American Commodities Exchange 美国商品交易所 EJAk'L+nuH  
American Express Bank Limited 美国运通银行 S F:>dneB  
American Stock Exchange 美国证券交易所 il8n K  
amortization 摊销 ,|5|aVfh  
amount due from banks 存放银行同业的款项 >* Ag0.Az  
amount due from banks abroad 存放海外银行同业的款项 !U 6q;' )-  
amount due from holding companies 控股公司欠款 %5g(|Y]  
amount due from local banks 存放本港银行同业的款项 /x2-$a:<  
amount due to banks 银行同业的存款 =&%}p[ 3g  
amount due to banks abroad 海外银行同业的存款 oRDqN]  
amount due to holding companies 控股公司存款 CjFnE   
amount due to local banks 本港银行同业的存款 `!BP.-Zv  
amount due to outport banks 外埠银行同业的存款 d_7v1)j  
amount for note issue 发行纸币的款额 "2l$}G  
amount of bond 担保契据的款额 rdQKzJiX=U  
amount of consideration 代价款额 7+(on  
amount of contribution 供款数额 `kE ;V!n?  
amount of indebtedness 负债款额 38<Z=#S  
amount of principal of the loan 贷款本金额 DxM$4  
amount of rates chargeable 应征差饷数额 -BV8,1  
amount of share capital 股本额 v 3p'*81;  
amount of sums assured 承保款额 ?/@ U#Qy  
amount of variation 变动幅度 rXh*nC  
amount of vote 拨款数额 r`dQ<U,  
amount payable 应付款额 U# +$N3%  
amount receivable 应收款额 <cof   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 { l0[`"EF  
analysis 分析 :P'M|U  
ancillary risk 附属风险 1hTE^\W  
annual account 周年帐目;周年帐目报表;年度决算;年结 1]&FB{l  
annual accounting date 年结日期 +,g3Xqs}X  
annual allowance 每年免税额;年积金;年度津贴;年津 I$0O4  
annual balance 年度余额 ?Yf0h_>  
annual disposable income 每年可动用收入 mJU1n  
annual estimates 周年预算 4Tdp;n\F  
annual fee 年费 Mg"e$m  
annual general meeting 周年大会 o=zr]vv  
annual growth rate 年增率;每年增长率 !B*l'OJw  
annual long-term supplement 长期个案每年补助金 +nAbcBJAl  
annual pensionable emolument 可供计算退休金的年薪 o;kxu(>yL'  
annual report 年报 i!<1&{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [_BQ%7D U  
annual return 周年报表;周年申报表;每年报税表格 I4"(4u@P  
Annual Return Rules 《周年报表规则》  `1`Qu!  
annual review of consumer prices 每年消费物价回顾 969Y[XQ  
annual roll-forward basis 逐年延展方式 {P {h|+;  
annual salary 年薪 Tr@|QNu  
annual statement 年度报表;年度决算表 wU}%]FqtZ=  
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 -I0J-~#  
annuitant 年金受益人 JGHQzC  
annuity 年金 Ndz'^c  
annuity contract 年金合约 saa3BuV 6  
annuity on human life 人寿年金 P Dgd'y  
antecedent debt 先前的债项 0h-'TJg*sk  
ante-dated cheque 倒填日期支票 (=-6'23q)  
anticipated expenditure 预期开支 Q "vhl2RX  
anticipated net profit 预期纯利 I/B*iW^  
anticipated revenue 预期收入 _ ?o>i/  
anti-inflation measure 反通货膨胀措施 g)mjw  
anti-inflationary stance 反通货膨胀立场 :<P3fW  
apparent deficit 表面赤字 2MU$OI0|  
apparent financial solvency 表面偿债能力 \1ncr4  
apparent partner 表面合伙人 `B$rr4_  
application for personal assessment 个人入息课税申请书 (Q?@LzCjy  
application of fund 资金应用 y*#YIS56I  
application to release as liquidator and to destruct the books of accounts and documents 71+ bn  
申请免除清盘人职务及毁灭帐簿与文件 |!q,J  
appointed actuary 委任精算师 elGwS\sw  
appointed auditor 委任核数师;委任审计师 -=W Qed}  
appointed trustee 委任的受托人 s-801JpiJ  
appointer 委任人 LrH"d  
apportioned pro rata 按比例分摊 64UrD{$o  
apportionment 分配;分摊 oTN:Q"oK7?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z&c|2L-u6  
apportionment formula 分摊方程式 |)65y  
apportionment of estate duty 遗产税的分摊 *x-@}WY$U  
appraisal 估价;评估 e>2KW5.  
appreciable growth 可观增长 6Z l#$>P  
appreciable impact 显着影响 ?={S"qK(q  
appreciable increase 可观增长 ZOBcV,K  
appreciation 增值;升值 X> T_Xc  
appreciation against other currencies 相对其他货币升值 G]n_RP$G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [G",Yky  
appreciation tax 增值税 2!_DkE  
appropriation 拨款;拨用;拨付 .TM. v5B  
appropriation account 拨款帐目 2Krh&  
Appropriation Bill 拨款法案 SE$~Wbj?  
appropriation-in-aid system 补助拨款办法 C %i{{Y&l  
approved assets 核准资产 g#q7~#9  
approved basket stock 认可一篮子证券 %-KgR  
approved budget 核准预算 w `nm}4M  
approved charitable donation 认可慈善捐款 T'ei>]y]  
approved charitable institution 认可慈善机构 &n'@L9v81  
approved currency 核准货币;认可货币 IhHKRb[  
approved estimates 核准预算 RT. %\)))  
approved estimates of expenditure 核准开支预算 Alk+MwjR  
approved overseas insurer 核准海外保险人 `t"7[Zk  
approved overseas trust company 核准海外信托公司 u]*f^/6Q  
approved pooled investment fund 核准汇集投资基金 l@0${&n  
approved provident fund scheme 认可公积金计划 Vq599M:)V  
approved provision 核准拨款 l* z "wA-  
approved redeemable share 核准可赎回股份 BJgHel+N  
approved regional stock 认可地区性证券 +bGO"*  
approved retirement scheme 认可退休金计划 PjP6^"  
approved subordinated loan 核准附属贷款 jf.WmiDC  
arbitrage 套戥;套汇;套利 $|tk?Sps  
arbitrageur 套戥者;套汇者 rI OKCL?  
arbitrary amount 临时款项 2f0mr?l)N  
arrangement 措施;安排;协定 . {vMn0c  
arrears 欠款 A*~BkvPr  
arrears of pay 欠付薪酬 R; ui 4wg6  
arrears of revenue 逾期未收税款;逾期未收的帐项 7~~suQ{F4  
articles of association 组织章程;组织细则;组织章程细则 }X6w"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]$BC f4:  
ascertainment of profit 确定利润 "/y SHB[  
"Asia Clear" “亚洲结算系统” Pm]lr|Q{I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X%$1%)C9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {%\@Z-9%q,  
Asian Development Fund [ADF] 亚洲发展基金 *nK4XgD  
Asian dollar bond 亚洲美元债券 lA` qB1x  
Asian dollar market 亚洲美元市场 d`,z4 _  
Asian dollar rate 亚洲美元利率 ,A5}HRW%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Kk,u{EA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 R=3|(R+kA  
asked price 沽盘;喊价;索价;卖方报价 +K s3  
assessable income 应评税入息 YwS/O N  
assessable loss 应评税亏损 &Oc `|r*  
assessable profit 应评税利润 <TTBIXV  
assessable value 应评税值 `-.6;T}2U  
assessed profit 估定利润 D_?dy4\  
assessed value 经评估价值 82 dmlPwJC  
assessment 评税;评定;估价;评税单 :NL[NbQYt  
assessment number 评税编号;估价编号 #uV J  
assessment of additional tax 补加税评税 ;9Qxq]  
assessment of performance 业绩评估;实绩评价 |~@yXc5a  
Assessor 评税主任 P!SsMo6n  
asset price bubbles 资产价格泡沫 V,% K"b=  
asset-backed securities 具资产保证的证券 IE3GZk+a~  
assets accretion 资产增值 Y4+ ]5;B8  
assets and liabilities 资产与负债 W!"Oho'  
assets betterment statement 资产递增表;资产改进表 1gnLKfc  
assets lending 实物放款;有抵押贷款 aCJ-T8?'  
assets of the company passing on the death 死者去世时转移的公司资产 dlA0&;}z  
assets pledged as security for liabilities 用作负债抵押的资产 (-],VB (+  
assets portfolio 资产投资组合 IR{XL\WF  
assets price 资产价格 e=s({V  
assets quality 资产质素 yFn~rv|&G  
assets realization 资产变现 1\%@oD_zG  
assets refinancing arrangement 资产再集资安排 +s6v!({Z  
assets securitization 资产证券化 K^h9\< w  
assets situated outside Hong Kong 在香港以外地方的资产 [&IcIZ  
assets stripping 削减资产;拆卖资产 (+6N)9rj`/  
assets value 资产值 #Cx#U"~G`  
assignee 承让人 Z^BZH/I?  
assignment 转让;转让书;转让契 +^jm_+  
assignment of interest 权益转让 J7sH]  
assignment of letters patent and trade mark 专利证书及商标转让 e _(';Lk  
assignment of property 物业转让;物业转让书 liqVfB%  
assignment right 转让权 PI@?I&Bo  
assignor 转让人 A<^X P-Nrp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 (! 8y~n 1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cE>m/^SKr  
associate member 附属会员 d+vAm3.Dg  
associated body corporate 相联法人团体 xSm~V3b c  
associated company 相联公司;联属公司 &JYkh >  
associated corporation 相联法团 /6F\]JwU  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7[mP@ {  
公认会计师公会〔英国〕 &^w "  
Association of Futures Exchange Brokers 香港期货经纪协会 "[rz*[o8I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,@fx[5{  
association of underwriters 承保人组织 j;qV+Rq]t  
assumption of control 接管  7PuYrJ  
assurance 担保;保险;转易;转易书 ESk:$`P  
assurance of interest 权益的转易 @FZ_[CYg  
at 19XX price 按一九XX年价格计算 N`{ 6<Z0  
at a discount 按赔价计算;按贴水价格计算;打折扣 UCup {pDp  
at a premium 按溢价计算;按升水价格计算 ?D,j!Hy  
at call 通知付款;按通知 aI=Q_}8-  
at constant market price 按固定市价计算 Nc HU)  
at constant price 按固定价格计算 ao0^;  
at cost 按成本计算 K-"`A.:S  
at current market price 按当时市价计算;按现时市价计算 sIbPMu`&U  
at current price 按当时价格计算;按现时价格计算 O)DAYBv^  
at factor cost 按要素成本计算;按生产要素成本计算 _;%l~q/  
at money-of-the-day price 按付款当日价格计算 x}O,xquY  
at or better 按指定或较佳价位〔买卖指令〕 +]( #!}oH  
at par 按面值计算;平价 W9oWj7&h  
at sight 见票即付 Sb?Ua*(L:  
at the close 按收市盘 <CJy3<$u  
at the opening 按开市盘 "',;pGg|K  
attestation 见证;见证条款 >6[d&SM6  
at-the-money option 平价期权 $-|$4lrS  
attorney 受权人;受托代表人 {2QP6XsJ  
attornment 新拥有人承认书 ]NtBP  
attributable profit 可归属利润 'r(g5H1}gi  
attributable share value 可归属股份价值 ..k8HFz>"  
Auckland Stock Exchange 奥克兰证券交易所 Kv:Rvo  
auction 拍卖 +sTPTCLE  
auctioneer 拍卖商 O,-NzGs  
audit 审计;核数 miTff[hsMa  
Audit Commission 审计署 I;1)a4Xc4R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2ga8 G4dU  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 SkC.A ?  
audit review 帐目审查 b#"&]s-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^7*7^<  
audited account 审计帐目;经审计的帐目 MslgQmlM  
audited annual account 经审计的周年帐目 Q, "8Ty  
audited balance sheet 经审计的资产负债表 ,L.V>Ae  
auditor 核数师;核数主任;审计师 _"OE}$C  
auditor's certificate 核数师证明书;审计师证明书 '/OQ[f=K  
auditor's report 核数师报告;审计师报告 )Z|G6H`c3  
Aussie bond 澳元债券 QN?EI: q=  
austerity budget 紧缩预算 j:>0XP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UCkV ;//.  
Australia All Ordinaries Index 澳洲所有普通股票指数 \{!,a  
Australian Dollar [AUD] 澳元 KK5_;<  
Australian Options Market 澳大利亚期权市场 -"{g kjuv  
Australian Securities Commission 澳洲证券事务监察委员会 !! )W`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 mhOgv\?  
Australian Stock Exchange 澳大利亚证券交易所 Ud2Tn*QmI  
Austrian Schilling [ATS] 奥地利先令 : bi(mX7t  
authentication 认证;鉴证 AlG5n'  
authority to purchase 委托购买证;委购书 i~AReJxt7  
authorization 认可;核准;授权;授权书 Gg]Jp:GF  
authorization by direction 指示授权 %rgW}Z5  
authorization by instruction 指令授权 =F Y2O`%a  
authorization by warrant 令状授权 ms!|a_H7 r  
authorization of unit trust 单位信托的认可 D%LYQ  
authorized agent 指定代理人 {]Cn@.TPD  
authorized capital 法定资本 Vp0_R9oQ  
authorized clerk 出市员 !*HJBZ]q  
authorized dealer 认可交易商 `m8WLj  
authorized financial institution 认可财务机构 Pa+_{9  
authorized fund 认可基金 c53:E'g  
authorized fund house 获授权的基金公司;认可基金公司 aG]^8`~>'  
authorized institution 认可机构 }%jpqip  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ( ;^>G[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GQJ4d-w  
authorized insurer 获授权保险人;获认可承保人 hQ!59  
authorized investment 特准投资项目 j_~mP>el)  
authorized person 获授权人 r:g_mMvB  
authorized representative 获授权代表 zUNUH^Il  
authorized share capital 法定股本 _ h1eW9q  
automated quotation system 自动报价系统 ZBFn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] km][QEXs%  
自动交易系统〔香港期货交易所有限公司〕 >}Bcv%zZ  
automatic adjustment mechanism 自动调整机制 H~mp*S  
automatic adjustment system 自动调整系统 [~RO9=;L  
Automatic Clearing House 自动票据交换所 _uL[ Z  
automatic exchange rates accumulation system 自动化汇率累集系统 5~T+d1md  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >Yk|(!v  
automatic teller machine [ATM] 自动柜员机 H?a $o(  
autopay 自动转帐 "frioi`a2  
available assets 可用资产 #qR6TM&;  
available fiscal reserve 现存财政储备 5XzsqeG|  
available profit 可用利润 A+frKoi  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ZZHzC+O#^  
average 平均;平均数;海损 C2\WvE%!  
average basic salary 平均基本薪金 2/tx5Nc  
average consumer expenditure 平均消费开支;一般消费开支 osd oL  
average cost 平均成本 CY{!BV'  
average cost of land production 增辟土地平均成本 8O(L;&h  
average daily turnover 平均每日成交额 7:Rt) EE2  
average daily wage rate 平均每日工资率 U <q`f-  
average expenditure pattern 平均开支模式 &Td)2Wt  
average growth rate 平均增长率 4[JF.O6}  
average net fixed assets 固定资产平均净值 Ycq )$7p  
average of relatives 相对价格平均数 98O]tL+k/u  
average price 平均价格 GCiG50Z=  
average propensity to consume 平均消费倾向;一般消费倾向 u*W! !(P/  
average propensity to save 平均储蓄倾向;一般储蓄倾向 sLJ]N0t  
average rate 平均率 /V`SJ"  
average revenue 平均收入;平均收益 L6i|5 P  
average stock 平均库存;平均存货 k~K;r8D/  
average yearly rent 平均年租 S:`Gi>D  
avoidance of double taxation 避免双重课税 Eu "8IM!%-  
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 jAue+ tB  
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