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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: QAw,XZ.K^  
A share A股;甲类股份 "C|l3X'  
abatement of tax 减税;减扣免税额 ml/O  
ABN AMRO Bank N.V. 荷兰银行 J<O_N~$$*  
above-the-line expenditure 线上项目支出;经常预算支出 DN_C7\CoA  
above-the-line receipt 线上项目收入;经常预算收入 SuuS!U+i>  
ABSA Asia Limited 南非联合亚洲有限公司 RlL,eU$CS  
absolute change 绝对数值变更 f.CI.aozW  
absolute expenditure 实际开支 K?I&,t_*R  
absolute guideline figure 绝对准则数字 x/^zNO\1  
absolute interest 绝对权益 vG}oo  
absolute order of discharge 绝对破产解除令 6XU5T5+P^  
absolute profit margin 绝对利润幅度 u{ d`  
absolute value 实值;绝对值 (pg9cM]NA  
absolutely vested interest 绝对既得权益 =l9#/G#R  
absorbed cost 已吸收成本;已分摊成本 CT`X~y10  
absorption 吸收;分摊;合并 }Elce}  
absorption rate 吸收率;摊配率;分摊率 1#u w^{n  
ACB Finance Limited 亚洲商业财务有限公司 ^!tI+F{n{  
acceptable form of reciprocity 合理的互惠条件 xz'd5 re%  
acceptable rate 适当利率;适当汇率 <5^(l$IBj  
acceptance agreement 承兑协议 !d )i6W?  
acceptance for honour 参加承兑 ?5gpk1  
acceptor 承兑人;接受人;受票人 q,Q|Uvpk  
acceptor for honour 参加承兑人 h}_q  
accident insurance 意外保险 {<n)zLy  
Accident Insurance Association of Hong Kong 香港意外保险公会 N/=3Bs0y-  
accident insurance scheme 意外保险计划 1r4/McB  
accident year basis 意外年度基准 S!cXc/H-R  
accommodation 通融;贷款 &d;$k  
accommodation bill 通融票据;空头票据 ^a5>`W  
accommodation party 汇票代发人 a"4 6_>  
account balance 帐户余额;帐户结余 {P+[C O  
account book 帐簿 Puh&F< B  
account collected in advance 预收款项 ?Ea"%z*c5  
account current book 往来帐簿 u{z{3fW_  
account of after-acquired property 事后取得的财产报告 #+\G- =-  
account of defaulter 拖欠帐目 9mm(?O~'p  
account payable 应付帐款 `7ZJB$7D|*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '& :"/4@)  
account receivable 应收帐款 gV;GC{pY  
account receivable report 应收帐款报表 '+wTrW m~j  
account statement 结单;帐单;会计财务报表 bc-)y3gHU  
account title 帐户名称;会计科目 vL0Ol -Vt  
accountant's report 会计师报告 :Aw VeX@  
Accountant's Report Rules 会计师报告规则 dG+xr!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *@^0xz{\z  
Accounting Arrangements 《会计安排》 zBfBYhS-  
accounting basis 会计基础 [t'"4  
accounting by Official Receiver 破产管理署署长呈交的帐目 \:7EKzQ  
Accounting Circular 《会计通告》 U @|_5[nl  
accounting class 会计类别 .|-y+9IP  
accounting date 记帐日期;会计结算日期 G.T1rUh=  
accounting for money 款项核算 !HYqM(|{.  
Accounting Officer 会计主任 xcA:Q`c.{  
accounting period 会计报告期;会计期 D$;/ l}s?  
accounting policy 会计政策;会计方针 2D"/k'iA  
accounting practice 会计惯例 O/nS,Ux  
accounting principle 会计准则 nt6"}vO  
accounting record 会计记录 @d|9(,Q  
accounting report 会计报告 \9^@,kfP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "N_?yA#(j  
Accounting Society of China 中国会计学会 tAUMSr|?  
accounting statement 会计报表 nc)`ISI  
accounting system 会计制度;会计系统 H_^c K  
accounting transaction 会计事项;帐务交易 7O#>N}|  
accounting treatment 会计处理 R2@u[  
accounting year 会计年度 a6_`V;  
accretion 增值;添加 ' iK0Wr  
accrual 应计项目;应累算数目 (WvA9s{/  
accrual basis 应计制;权责发生制 >rubMGb  
accrual basis accounting 应计制会计;权责发生制会计 +l(}5(wc  
accrue 应累算;应计 3OlY Ml  
accrued benefit 应累算利益 &@+; ]t  
accrued charges 应计费用 Sy~1U  
accrued cumulative preference share dividend 应累算的累积优先股股息 K#@FKv|("  
accrued expenses 应累算费用 bv"S(  
accrued interest payable 应付利息;应计未付利息 DP_\%(A  
accrued interest receivable 应收利息;应计未收利息 jYv !}  
accrued right 累算权益 ?|\Lm3%J  
accruing profit 应累算的利润 ,fn=%tiUk  
accumulated fiscal reserve 累积财政储备 HFOp4  
accumulated profit 累积利润;滚存溢利 &PX'=UT  
accumulated reserve 累积储备 Hw? J1#1IE  
accumulation of surplus income 累积收益盈余 .anL}OA_q  
acquired assets 既得资产 uHYI :(O  
acquisition 收购;购置;取得 q`hg@uwA{`  
acquisition cost 购置成本 wlJ1,)n^2  
acquisition expenses 购置费用 #A!0KN;GC2  
acquisition of 100% interest 收购全部股权 cf9y0  
acquisition of control 取得控制权 {;U:0BPI3  
acquisition of fixed assets 购置固定资产 Nsq%b?#  
acquisition of shell “买壳” =[kv@ p  
acquisition price 收购价 UuGv= yC^6  
act of God 天灾 ^&Bye?`5  
acting partner 执事合伙人 uY,FugWbl  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x/~M=][tN  
active partner 积极参与的合伙人 3-'|hb  
active trading 交投活跃 gK /K Z8  
actual circulation 实际流通 4)_ [)MZ\j  
actual cost 实际成本 OuoZd!"qf  
actual expenditure 实际开支;实际支出 $)3/N&GXR  
actual income 实际入息;实际收入;实际收益 {+;8dtZ)x  
actual market 现货市场 l}x{.q7U l  
actual price 现货价;实际价格 tR3hbL$W  
actual profit 实际利润 a$ }^z  
actual quotation 实盘;实际价位;实际报价 UWHC]V?  
actual year basis 按实际年度计算 Hg4Ut/0  
actuals 实货 @)B_e*6>'  
actuarial investigation 精算调查 "<n{/x(  
actuarial principle 精算原则 $1e@3mzM  
actuarial report 精算师报告 H\T h4teE  
Actuarial Society of Hong Kong 香港精算学会 <IYt*vlm  
actuarial valuation 精算师估值 4.8,&{w<m  
actuary 精算师 ; OsN^   
ad referendum agreement 暂定协议;有待覆核的协定 Hi Yx(hY  
ad valorem duty 从价税;按值征税 0:*$i(2  
ad valorem duty system 从价税制 n2E2V<#   
ad valorem fee 从价费 hf[K\aAk  
ad valorem tariff 从价关税 'py k  
additional allowance 额外免税额 #!2gxm;g  
additional amount for unexpired risk 未过期风险的额外款额 (w*$~p  
additional assessable profit 补加应评税利润 ?~!h N,h  
additional assessment 补加评税 &m`  
additional commitment 额外承担 =GF+hM/~  
additional commitment vote 额外承担拨款 ep5aBrN]"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L>B0%TP^  
additional dependent parent allowance 供养父母额外免税额 GCrN:+E0FJ  
additional provision 额外拨款 ;(V=disU/  
additional stamp duty 附加印花税 tc[PJH&P  
additional tax 补加税罚款;补加税款 k(MQ:9'|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &>-Cz%IV  
adjudged bankrupt 被裁定破产 q~qig,$Y  
adjudicated bankrupt 裁定破产人 $jHL8r\e7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 SNQ+ XtoO  
adjudication of bankruptcy 裁定破产;宣告破产  m ]\L1&  
adjudication of insolvency 裁定无力偿还债务  6?6 u  
adjusted actual 经调整的实数;调整后的实数 z"<PveVo  
adjusted current assets 经调整的流动资产;调整后的流动资产 |^ qW   
adjusted figure 经调整的数字;调整后的数额 8]O|$8'"  
adjusted liabilities 经调整的负债;调整后的负债 <^=k~7m  
adjusted loss 经调整的亏损;调整后的亏损 PSRGlxdO  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 JOMZ&c^  
adjusted profit 经调整的利润;调整后的利润 zVIzrz0  
adjusted surplus 经调整的盈余额;调整后的盈余额 ! `SR$dnE  
adjusted value 经调整的价值;调整后的价值 _u>+H#  
adjustment 调整;修订;理算〔保险〕 8)i\d`  
adjustment centre 调剂中心 E_++yK^=  
adjustment lag 调整过程的时间差距;调整时差 |A2.W8`o  
adjustment mechanism 调整机制 ^C(AMT  
adjustment of loss 亏损调整 _7Z$"  
adjustment process 调整过程;调整程序 t[<=QK  
adjustment range 调整幅度 oR+Fn}mG  
administered exchange rate 受管制汇率 txi m|)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :7R\"@V4  
administration expenses 行政费用 sIy  LW  
administration fee 手续费;行政费 U}UIbJD*=  
administration in bankruptcy 破产管理 ?f%@8%px  
administration order 遗产管理令 )T>a|.  
administrator 管理人;遗产管理人 2]@U$E='s  
administrator of the estate 遗产管理人 U9JqZ!  
admission of debt 债项承认书 m_pK'jc  
admission of proof 接纳债权证明 @FQ@* XD  
advance 放贷款项;垫付款项;预支款项;预付款项 &?~> I[^~  
advance account 暂支帐目;预付款帐户 -/h$Yb  
advance compensation 预付补偿金 qB8<(vBP+  
advance from shareholder 股东垫款 %hXa5}JL  
advance pending reimbursement 预支以待日后付还 a(m#GES  
advanced economy 先进经济体系 w'UP#vT5&  
advancement 预付;预付财产 |_O1V{Q=  
advances warrant 垫款令 }\1V;T  
advancing 贷出 4-m}W;igu  
adverse balance 逆差 ddw!FH2W (  
adverse exchange 逆汇 !XK p_v  
advertisement addressed to shareholders 在报章刊登的致股东通告 5~\W!|j/  
advice for collection 托收通知书 L|c01  
advice of drawing 提款通知书;汇票通知书 mk[n3oE1  
advice of payment 付款通知 77)C`]0(  
Advisory Committee [Securities and Futures Commission] $hA[vi\5  
谘询委员会〔证券及期货事务监察委员会〕 Qc6323/"  
Advisory Committee on Diversification 经济多元化谘询委员会 [ P 8e=;  
affidavit 誓章;遗产申报誓章 a+ ]@$8+  
affidavit of no receipt 述明无收款的誓章 hRME;/r]X  
affiliate 联号;联营公司;附属公司 }@x0@sI9  
affiliated company 附属公司;联号;联营公司 o<x2,uT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p}C3<[Nk  
affordability 负担能力 RlpW)\{j?  
African Development Bank [AfDB] 非洲开发银行 `/0FXb 8h  
after-acquired property 事后取得的财产 tf>?;  
after-hours dealing 市后交易 ](%-5G1<  
after-tax profit 税后盈利;税后利润;税后溢利 r1,RloyZS  
agency agreement 代理协议 ,#s}nJ4  
agency expenses 代理机构的开支 9D&ocV3QV  
agency fee 代理费 grv 3aa@  
Agency Law 《代理法》 xNT[((  
agent 代理人;承销人 : G<1   
agent of company 公司代理人 OYe @P  
agent's fee 代理人费;经纪费 .rwZ`MP  
aggregate 总计;总数;总体数字 ,UY],;ib  
aggregate amount 总款额;总额 ^G5 _d"Gr  
aggregate assets and liabilities 总体资产与负债 [~$9n_O94  
aggregate at constant price 按固定价格计算的总体数字 42Z2Mjtk  
aggregate demand 总需求 J.~$^-&!  
aggregate gross position 总持仓量 N8:vn0ww  
aggregate limit 总限额 Cfa?LgSz  
aggregate of salaries tax 合计薪俸税 U#YM)8;Iz  
aggregate performance 总体表现;总体业绩 ni9/7  
aggregate supply 总体供应 U*)pUJ{&t  
aggregate surplus 总盈余 N'TL &]  
aggregate total 整体总额 2LXy$[)7  
aggregate value 总值;合计价值 $LKniK  
aggregated basis 合计基准 1XwbsKQ}  
aggregated net chargeable income 合计应课税入息实额 |',MgA  
aggregation 合并计算;合计;总和 $=t&NM  
aggregation of incomes of husband and wife 夫妇入息合并计算 xaejG/'iK  
aggregation of property 财产的总和 7Qz Uw  
agio 差价;贴水 3. Kh  
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》 ,LG6py&aT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !MoGdI-<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》 CmM K\R.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _8kZ>w(L  
《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》 z0a=A:+/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F $B _;G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cu.f]'  
agreement for a settlement 授产协议 9FK%"s`  
agreement for assignment 转让协议 xoPpu  
agreement for sale 售卖协议;买卖协议 g;vG6!;E\  
agreement for sale and purchase 买卖协议 jeC3}BL }  
agreement for the payment of interest 支付利息协议 DjtUX>e  
agreement for the repayment of money 还款协议 nT9B?P>  
agreement of reinsurance 再保险协议 &Zd! |u  
Agricultural Bank of China 中国农业银行 h8Kri}z;M  
air passenger departure tax 飞机乘客离境税 a3JG&6-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G|v{[>tr  
airport tax 机场税 5^*I]5t8  
alcohol duty 酒精税 :,% vAI  
alienation 让与;让渡;转让 +wr2TT~  
alimony 生活费;赡养费 Fd9ypZs  
All Ordinaries Index [AOI] 所有普通股指数 u05Zg*.[  
all risks 全险;综合险 N =)9O  
All Sales Record for Stock Market 《股票市场成交报告》 cd#@"&r  
Allied Capital Resources Limited 新联财务有限公司 3Jf_3c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G)G5eXXX  
allocation letter 拨款信件 {+!m]-s  
allocation of fund 分配款项;预留款项 >d&B:  
allocation of profit 利润分配;溢利分配 QVsOB$  
allocation warrant 拨款令 D `c YQ-  
allotment 分配;配股 GBVw6+(c  
allotment notice 股份配售通知;配股通知 :iP2e+j  
allotment of shares 股份分配 3a_~18W  
allowable 可获宽免;免税的 ZG"_M@S.  
allowable business loss 可扣除的营业亏损 fKb8)PDP  
allowable expenses 可扣税的支出 Z`Rrv$M!  
allowance 免税额;津贴;备抵;准备金 Nyip]VwMJ  
allowance for debts 债项的免税额 uPQ:}zL2  
allowance for depreciation by wear and tear 耗损折旧免税额 ^giseWR(  
allowance for funeral expenses 殡殓费的免税额 '1_CMr  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {}y"JbXMj  
allowance for repairs and outgoings 修葺及支出方面的免税额 6=0"3%jn@  
allowance to debtor 给债务人的津贴 by (xv0v;  
alteration of capital 资本更改 ,C1}gPQ6<  
alternate trustee 候补受托人 |>Qj]  
amalgamation 合并 1/:WA:]1 ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ozy~`$;c  
ambit of charges 征税范围;收费范围 &A)AV<=>T  
amended valuation 经修订的估值 fucG 9B  
American Commodities Exchange 美国商品交易所 Q30A aG}f  
American Express Bank Limited 美国运通银行 ~7IXJeon  
American Stock Exchange 美国证券交易所 "AMbU6 8  
amortization 摊销 _o`+c wc  
amount due from banks 存放银行同业的款项 ?A+-k4l  
amount due from banks abroad 存放海外银行同业的款项 yY_Zq\   
amount due from holding companies 控股公司欠款 p"\Z@c  
amount due from local banks 存放本港银行同业的款项 JTA65T{3  
amount due to banks 银行同业的存款 t2uX+1F  
amount due to banks abroad 海外银行同业的存款 CB]#`|f  
amount due to holding companies 控股公司存款 ^{lcj  
amount due to local banks 本港银行同业的存款 Ii FeO  
amount due to outport banks 外埠银行同业的存款 Fuq ;4UcbL  
amount for note issue 发行纸币的款额 V(3^ev/  
amount of bond 担保契据的款额 >Z r f}H  
amount of consideration 代价款额 :[YHJaK  
amount of contribution 供款数额 la+RK  
amount of indebtedness 负债款额 E">FH >8K}  
amount of principal of the loan 贷款本金额 <[Oe.0SGu  
amount of rates chargeable 应征差饷数额 Y@B0.5U2  
amount of share capital 股本额 P|*c7+q  
amount of sums assured 承保款额 C@1B?OfJ  
amount of variation 变动幅度 ]-]K4*{   
amount of vote 拨款数额 f9ux+XQk9  
amount payable 应付款额 k+b!Lw!L  
amount receivable 应收款额 jwhc;y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dxfF.\BFDn  
analysis 分析 /vO8s??  
ancillary risk 附属风险 8T-/G9u  
annual account 周年帐目;周年帐目报表;年度决算;年结 cuzU*QW"g  
annual accounting date 年结日期 rO4R6A  
annual allowance 每年免税额;年积金;年度津贴;年津 [@ >}  
annual balance 年度余额 |7ct2o~un  
annual disposable income 每年可动用收入 xU<WUfS1  
annual estimates 周年预算 W>W b|W  
annual fee 年费 HueGARS  
annual general meeting 周年大会 PgHe;^?j  
annual growth rate 年增率;每年增长率 j.or:nF  
annual long-term supplement 长期个案每年补助金 4~<78r5m  
annual pensionable emolument 可供计算退休金的年薪 c@f?0|66M  
annual report 年报 %n?&#_G|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;GQCq@)-  
annual return 周年报表;周年申报表;每年报税表格 0+S ;0  
Annual Return Rules 《周年报表规则》 lgrD~Y (x  
annual review of consumer prices 每年消费物价回顾 mk.1jx ?l  
annual roll-forward basis 逐年延展方式 Hw29V //  
annual salary 年薪 O?,Grn%'.  
annual statement 年度报表;年度决算表 Pa)'xfQ$Y6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 # `L?24%  
annuitant 年金受益人 F^4mO|  
annuity 年金 `4IZ4sPi  
annuity contract 年金合约 /vgEDw  
annuity on human life 人寿年金 }Um,wY[tK  
antecedent debt 先前的债项 gI~B _0x  
ante-dated cheque 倒填日期支票 9!} ?}`'_  
anticipated expenditure 预期开支 YOOcHo.F  
anticipated net profit 预期纯利 (:er~Y}  
anticipated revenue 预期收入 lC.Q61J@  
anti-inflation measure 反通货膨胀措施 dbga >j  
anti-inflationary stance 反通货膨胀立场 xB4}9zN s  
apparent deficit 表面赤字 Wdk]>w 'L  
apparent financial solvency 表面偿债能力 UA4="/  
apparent partner 表面合伙人 ^5E:hW [*  
application for personal assessment 个人入息课税申请书 /tdRUX  
application of fund 资金应用 O, .c gX   
application to release as liquidator and to destruct the books of accounts and documents ibP IT!5c  
申请免除清盘人职务及毁灭帐簿与文件 B<$(Nb5<  
appointed actuary 委任精算师 ~cv322N   
appointed auditor 委任核数师;委任审计师 L`3;9rO  
appointed trustee 委任的受托人 !(gMr1}w  
appointer 委任人 NJ^Bv`  
apportioned pro rata 按比例分摊 _w}l,   
apportionment 分配;分摊 WU$l@:Yo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E4N/or  
apportionment formula 分摊方程式 e@h (Zwp  
apportionment of estate duty 遗产税的分摊 h-.xx 4D  
appraisal 估价;评估 "%(SLQOyy  
appreciable growth 可观增长 9QP-~V{$  
appreciable impact 显着影响 :_8Nf1B+T  
appreciable increase 可观增长 ~`97?6*Ra  
appreciation 增值;升值 -kk0zg &|i  
appreciation against other currencies 相对其他货币升值 Talmc|h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "LNLM  
appreciation tax 增值税 =O%Hf bx  
appropriation 拨款;拨用;拨付 +-r ~-bs  
appropriation account 拨款帐目 ctOBV  
Appropriation Bill 拨款法案 F,8?du]  
appropriation-in-aid system 补助拨款办法 O2qy[]km  
approved assets 核准资产 6nA/LW\x  
approved basket stock 认可一篮子证券 <EKTFHJ!  
approved budget 核准预算 U3**x5F_  
approved charitable donation 认可慈善捐款 v? Zo5uVoq  
approved charitable institution 认可慈善机构 m)l'i!Y  
approved currency 核准货币;认可货币 :y.~IQN  
approved estimates 核准预算 Y 'y yrn}  
approved estimates of expenditure 核准开支预算 8|L;y[v  
approved overseas insurer 核准海外保险人 &>f]  
approved overseas trust company 核准海外信托公司 %63s(ekU  
approved pooled investment fund 核准汇集投资基金 0^3n#7m;K  
approved provident fund scheme 认可公积金计划 H-,p.$3}  
approved provision 核准拨款 y[{}124  
approved redeemable share 核准可赎回股份 ~2;\)/E\  
approved regional stock 认可地区性证券 ^ItL_ 4  
approved retirement scheme 认可退休金计划 LzTdi%u$0|  
approved subordinated loan 核准附属贷款 Hp>_:2O8s  
arbitrage 套戥;套汇;套利 HDO_r(i  
arbitrageur 套戥者;套汇者 |b4f3n  
arbitrary amount 临时款项 w8D6j%C  
arrangement 措施;安排;协定 :al ,zxs  
arrears 欠款 ,! H`@Kl  
arrears of pay 欠付薪酬 D"msD"  
arrears of revenue 逾期未收税款;逾期未收的帐项 ,!O]c8PcU  
articles of association 组织章程;组织细则;组织章程细则 !^'6&NR#K  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]f~!Qk!I7r  
ascertainment of profit 确定利润 + )n}n5  
"Asia Clear" “亚洲结算系统” mclV" ?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~8&P*oFC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y?V^S;}&]  
Asian Development Fund [ADF] 亚洲发展基金 a9u2Wlz  
Asian dollar bond 亚洲美元债券  RnSll-  
Asian dollar market 亚洲美元市场 bkuJN%  
Asian dollar rate 亚洲美元利率 ^[&,MQU{7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Wl7S<>hg4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T65"?=<EB  
asked price 沽盘;喊价;索价;卖方报价 X[!S7[d-y  
assessable income 应评税入息 sd9b9?qiu  
assessable loss 应评税亏损 "$/1.SX;]  
assessable profit 应评税利润 V x{   
assessable value 应评税值 j&u/T  
assessed profit 估定利润 WMa`! Q  
assessed value 经评估价值 Y P,>vzW  
assessment 评税;评定;估价;评税单 6e S~*  
assessment number 评税编号;估价编号 LJ6L#es2  
assessment of additional tax 补加税评税 _T_6Yl&cf)  
assessment of performance 业绩评估;实绩评价 `mH]QjAO  
Assessor 评税主任 Gs\D`| 3=  
asset price bubbles 资产价格泡沫 ~.>8ww  
asset-backed securities 具资产保证的证券 9k~%HN-[  
assets accretion 资产增值 w^9< I]  
assets and liabilities 资产与负债 E{P94Phv  
assets betterment statement 资产递增表;资产改进表 BRa9j:_b  
assets lending 实物放款;有抵押贷款 ^xgqs $`7  
assets of the company passing on the death 死者去世时转移的公司资产 S5kD|kJ  
assets pledged as security for liabilities 用作负债抵押的资产 lMl'+ yy  
assets portfolio 资产投资组合 zGdYk-H3TH  
assets price 资产价格 /'/i?9:  
assets quality 资产质素 4jc?9(y%  
assets realization 资产变现 vjzG H*  
assets refinancing arrangement 资产再集资安排 D |=L)\  
assets securitization 资产证券化 UhJ{MUH`  
assets situated outside Hong Kong 在香港以外地方的资产 f@gvDo]Y  
assets stripping 削减资产;拆卖资产 b0/YX@  
assets value 资产值 AB{zkEuK  
assignee 承让人 +cbF$,M4  
assignment 转让;转让书;转让契 .C.b5x!  
assignment of interest 权益转让 _K&Hiz/'  
assignment of letters patent and trade mark 专利证书及商标转让 XG!6[o;  
assignment of property 物业转让;物业转让书 ]j!pK4  
assignment right 转让权 mMvAA;  
assignor 转让人 bU[_YuJbM  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 d}%-vm} 0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ftKL#9,s(  
associate member 附属会员 sjOv!|]A  
associated body corporate 相联法人团体 ~%2yDhdQ  
associated company 相联公司;联属公司 + MD84YR  
associated corporation 相联法团 p6aR/gFkqv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sH>`eqY  
公认会计师公会〔英国〕 puLgc$?  
Association of Futures Exchange Brokers 香港期货经纪协会 F v*QcB9K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _%er,Ed  
association of underwriters 承保人组织 SdN&%(ZE  
assumption of control 接管 f5p/cUzX  
assurance 担保;保险;转易;转易书 w5^k84vye  
assurance of interest 权益的转易 tJ7F.}\;C  
at 19XX price 按一九XX年价格计算 #.!#"8{0_  
at a discount 按赔价计算;按贴水价格计算;打折扣 'oK o F  
at a premium 按溢价计算;按升水价格计算 p/88mMr  
at call 通知付款;按通知 8rx|7  
at constant market price 按固定市价计算 # E_S..  
at constant price 按固定价格计算 *?*~<R  
at cost 按成本计算 vaJl}^T  
at current market price 按当时市价计算;按现时市价计算 mP=[h |a$r  
at current price 按当时价格计算;按现时价格计算 xjSzQ| k-  
at factor cost 按要素成本计算;按生产要素成本计算 4"H *hKp  
at money-of-the-day price 按付款当日价格计算 Y mL{uV$  
at or better 按指定或较佳价位〔买卖指令〕 zVa&4 T-  
at par 按面值计算;平价 ,q>cFsY=i?  
at sight 见票即付 `GkCOx,  
at the close 按收市盘 a#{"3Z2|  
at the opening 按开市盘 <f`n[QD2z  
attestation 见证;见证条款 }#-@5["-X  
at-the-money option 平价期权 `N&*+!O%  
attorney 受权人;受托代表人 ^{{a v?h  
attornment 新拥有人承认书 q)f_!N  
attributable profit 可归属利润 Bz <I7h  
attributable share value 可归属股份价值 )0/*j]Kf  
Auckland Stock Exchange 奥克兰证券交易所 }*U|^$FEU  
auction 拍卖 YU"/p|!1  
auctioneer 拍卖商 I 44]W&  
audit 审计;核数 i]N<xcF9N*  
Audit Commission 审计署 w@&z0ODJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I`*5z;Q!%@  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 S0Io$\ha  
audit review 帐目审查 kz1#"8Zd!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @HiGc^ X(  
audited account 审计帐目;经审计的帐目 wV iTMlq  
audited annual account 经审计的周年帐目 M.6uWwzQR  
audited balance sheet 经审计的资产负债表 -KV,l  
auditor 核数师;核数主任;审计师 @0s' (  
auditor's certificate 核数师证明书;审计师证明书 _"Z?O)d*  
auditor's report 核数师报告;审计师报告 NuSdN> 8ll  
Aussie bond 澳元债券 G<=I\T'g;  
austerity budget 紧缩预算 oH+PlL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XI ;] c5  
Australia All Ordinaries Index 澳洲所有普通股票指数 t$%<eF@w  
Australian Dollar [AUD] 澳元 }^0'IAXi  
Australian Options Market 澳大利亚期权市场 %#rtNDi  
Australian Securities Commission 澳洲证券事务监察委员会 C0 KFN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2$kB^g!:o  
Australian Stock Exchange 澳大利亚证券交易所 bhGRD{=  
Austrian Schilling [ATS] 奥地利先令 _/z_ X  
authentication 认证;鉴证 :IBP "  
authority to purchase 委托购买证;委购书 3cgq'ob  
authorization 认可;核准;授权;授权书 uS,?oS  
authorization by direction 指示授权 K!Fem6R  
authorization by instruction 指令授权 }<X*:%#b  
authorization by warrant 令状授权 OdZ/\_Z  
authorization of unit trust 单位信托的认可 %qz-b.  
authorized agent 指定代理人 ;y. ;U#O  
authorized capital 法定资本 \Cu=Le^  
authorized clerk 出市员 Y JMs9X~3  
authorized dealer 认可交易商 6IV):S~  
authorized financial institution 认可财务机构 &Z[+V)6,,  
authorized fund 认可基金 #h^nvRmON  
authorized fund house 获授权的基金公司;认可基金公司 0 K#|11r  
authorized institution 认可机构 gm2|`^Xq$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _S7?c^:~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @2L^?*n=  
authorized insurer 获授权保险人;获认可承保人 R;pW,]}g,  
authorized investment 特准投资项目 xjiV9{w  
authorized person 获授权人 z/`+jIB  
authorized representative 获授权代表 l^ay* H  
authorized share capital 法定股本 Jw@X5-(Cp  
automated quotation system 自动报价系统 R[v0T/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -&`_bf%M  
自动交易系统〔香港期货交易所有限公司〕 E b:iym0  
automatic adjustment mechanism 自动调整机制 i+mU(/l2{  
automatic adjustment system 自动调整系统 |9%~z0  
Automatic Clearing House 自动票据交换所 {q`8+$Z;  
automatic exchange rates accumulation system 自动化汇率累集系统 >n3GvZ5%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &gruYZGK  
automatic teller machine [ATM] 自动柜员机 p\6}<b"p  
autopay 自动转帐 i KQj[%O  
available assets 可用资产 u-|%K.A  
available fiscal reserve 现存财政储备 -%Vh-;Ie(  
available profit 可用利润 d@g29rs  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Zs79,*o+0M  
average 平均;平均数;海损 ~dEo^vJD  
average basic salary 平均基本薪金 -k7b# +T  
average consumer expenditure 平均消费开支;一般消费开支 i_Q1\_m!  
average cost 平均成本 s7sd(f]=  
average cost of land production 增辟土地平均成本 &hkD"GGe  
average daily turnover 平均每日成交额 .tLRY  
average daily wage rate 平均每日工资率 v~Dobk/n  
average expenditure pattern 平均开支模式 F?R6zvive  
average growth rate 平均增长率 8)eRm{  
average net fixed assets 固定资产平均净值 U ->vk{v  
average of relatives 相对价格平均数 APF`b  
average price 平均价格 8v2Wi.4T  
average propensity to consume 平均消费倾向;一般消费倾向 d;p3cW"  
average propensity to save 平均储蓄倾向;一般储蓄倾向 H @k }  
average rate 平均率 L`K)mCr  
average revenue 平均收入;平均收益 0.wF2!V.  
average stock 平均库存;平均存货 D((/fT)eD  
average yearly rent 平均年租 )s^gT]"N  
avoidance of double taxation 避免双重课税 nVWU\$Ft  
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 d!:/n  
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