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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: S(2_s,J^  
A share A股;甲类股份 tEuVn5  
abatement of tax 减税;减扣免税额 ly9tI-E  
ABN AMRO Bank N.V. 荷兰银行 zy'e|92aO  
above-the-line expenditure 线上项目支出;经常预算支出 NdxPC~Z+  
above-the-line receipt 线上项目收入;经常预算收入 #M ;j*IBl*  
ABSA Asia Limited 南非联合亚洲有限公司 ZX0#I W  
absolute change 绝对数值变更 .RW&=1D6  
absolute expenditure 实际开支 V*6o|#  
absolute guideline figure 绝对准则数字 _9f7@@b  
absolute interest 绝对权益 kY?w] lS)t  
absolute order of discharge 绝对破产解除令 E[NszM[P  
absolute profit margin 绝对利润幅度 + *)Kyk  
absolute value 实值;绝对值 TTagZI$  
absolutely vested interest 绝对既得权益 !-HJ%(5:F  
absorbed cost 已吸收成本;已分摊成本 nPW=m`jG  
absorption 吸收;分摊;合并 MX 7 Y1  
absorption rate 吸收率;摊配率;分摊率 B=}s7$^  
ACB Finance Limited 亚洲商业财务有限公司 `c)[aP{vN  
acceptable form of reciprocity 合理的互惠条件 <sTY<iVR  
acceptable rate 适当利率;适当汇率 !&adO,jN+=  
acceptance agreement 承兑协议 :@4+}  
acceptance for honour 参加承兑 s|vx2-Cu]  
acceptor 承兑人;接受人;受票人 1<G,0Lt  
acceptor for honour 参加承兑人 Ua.%?V  
accident insurance 意外保险 lJ Jn@A  
Accident Insurance Association of Hong Kong 香港意外保险公会 <5!)5+G  
accident insurance scheme 意外保险计划 1lYQR`Uh  
accident year basis 意外年度基准 K-b`KcX  
accommodation 通融;贷款 K%.t%)A_3  
accommodation bill 通融票据;空头票据 9 lXnNK |]  
accommodation party 汇票代发人 zI= 9  
account balance 帐户余额;帐户结余 MX"M2>"pT  
account book 帐簿 3Yf~5csY  
account collected in advance 预收款项 &3Ry0?RET  
account current book 往来帐簿 V'FKgzd  
account of after-acquired property 事后取得的财产报告 O/.8;.d;4Y  
account of defaulter 拖欠帐目 {nMCU{*k  
account payable 应付帐款 ;TKsAU  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 t>vr3)W  
account receivable 应收帐款 9^CuSj  
account receivable report 应收帐款报表 %O9P|04]3  
account statement 结单;帐单;会计财务报表 |RH^|2:x9Q  
account title 帐户名称;会计科目 D}rnp wp{  
accountant's report 会计师报告 =j%ORD[  
Accountant's Report Rules 会计师报告规则 06 an(& a9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 )TcD-Jr  
Accounting Arrangements 《会计安排》 79uAsI2-Y  
accounting basis 会计基础 J ql$ g  
accounting by Official Receiver 破产管理署署长呈交的帐目 TU1W!=Z  
Accounting Circular 《会计通告》 a+B3`6  
accounting class 会计类别 PKZMuEEy,  
accounting date 记帐日期;会计结算日期 nTE\EZ+=2  
accounting for money 款项核算 MSb0J`  
Accounting Officer 会计主任 ;ykX]5jGh  
accounting period 会计报告期;会计期 UW Px|]RC  
accounting policy 会计政策;会计方针 ~X-v@a  
accounting practice 会计惯例 q3D,hG_  
accounting principle 会计准则 u yoV)  
accounting record 会计记录 ~3$:C#"Dl  
accounting report 会计报告 f9HoQDFsM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8"ulAx74>  
Accounting Society of China 中国会计学会 i'`>YX  
accounting statement 会计报表 +;a\ gF^  
accounting system 会计制度;会计系统 [M?&JA_$}  
accounting transaction 会计事项;帐务交易 /BrbP7  
accounting treatment 会计处理 ;It1i`!R  
accounting year 会计年度 ahR-^^'$  
accretion 增值;添加 p[%B#(]9,  
accrual 应计项目;应累算数目 wc;^C?PX  
accrual basis 应计制;权责发生制 ]YUst]gu3  
accrual basis accounting 应计制会计;权责发生制会计 Y+C6+I<3  
accrue 应累算;应计 ([NS%  
accrued benefit 应累算利益 (/|f6_9!  
accrued charges 应计费用 *X 2dS {  
accrued cumulative preference share dividend 应累算的累积优先股股息 iwfH~  
accrued expenses 应累算费用 ={I(i6  
accrued interest payable 应付利息;应计未付利息 } O:l]O`  
accrued interest receivable 应收利息;应计未收利息 qJK6S4O]  
accrued right 累算权益 U3pMv|b  
accruing profit 应累算的利润 ei @$_w*TH  
accumulated fiscal reserve 累积财政储备 8ZNwo  
accumulated profit 累积利润;滚存溢利 X1="1{8H  
accumulated reserve 累积储备 `8D'r|=`Eh  
accumulation of surplus income 累积收益盈余 +2m\Sv V  
acquired assets 既得资产 fK4NmdTV  
acquisition 收购;购置;取得 \O\veB8  
acquisition cost 购置成本 FD.L{  
acquisition expenses 购置费用 4Z/ ]7Ie  
acquisition of 100% interest 收购全部股权 lmx'w  
acquisition of control 取得控制权 {WuUzq`  
acquisition of fixed assets 购置固定资产 u:>*~$f   
acquisition of shell “买壳” ?ehUGvV2  
acquisition price 收购价 ~t^'4"K*  
act of God 天灾 y<)q;fI7  
acting partner 执事合伙人 )C>M74Bt  
active market 买卖活跃的市场;交投畅旺的市场;旺市 cC$E"m  
active partner 积极参与的合伙人 `3vt.b  
active trading 交投活跃 R-5e9vyS  
actual circulation 实际流通 /&RS+By(i  
actual cost 实际成本 9]|G-cyt  
actual expenditure 实际开支;实际支出 ^oZD44$  
actual income 实际入息;实际收入;实际收益 KCfcEz  
actual market 现货市场 $B@K  
actual price 现货价;实际价格 A w)P%r  
actual profit 实际利润 AeEF/*  
actual quotation 实盘;实际价位;实际报价 bAL!l\&2  
actual year basis 按实际年度计算 M!iYj+nrP  
actuals 实货 (C hL$!x  
actuarial investigation 精算调查 r%II` i  
actuarial principle 精算原则 Cc` )P>L  
actuarial report 精算师报告 Q46sPMH+_  
Actuarial Society of Hong Kong 香港精算学会 Q".AmHn  
actuarial valuation 精算师估值 MU~nvs;:  
actuary 精算师 mTZgvPJ!  
ad referendum agreement 暂定协议;有待覆核的协定 I@YX-@&7  
ad valorem duty 从价税;按值征税 PxgLt2dXa  
ad valorem duty system 从价税制 0^3@>> ^  
ad valorem fee 从价费 ~'/_q4  
ad valorem tariff 从价关税 5OX5\#Ux  
additional allowance 额外免税额 lHSu T2)x;  
additional amount for unexpired risk 未过期风险的额外款额 D4ud|$s1  
additional assessable profit 补加应评税利润 lISu[{b?  
additional assessment 补加评税 'q{|p+  
additional commitment 额外承担 m>-(c=3  
additional commitment vote 额外承担拨款 :_+Fe,h>|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O\zGN/!  
additional dependent parent allowance 供养父母额外免税额 }t.VH:02y  
additional provision 额外拨款 0V?:5r<  
additional stamp duty 附加印花税 -_~T;cj6  
additional tax 补加税罚款;补加税款 6Er%td)f  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #'Lt_Yf!  
adjudged bankrupt 被裁定破产 =]F15:%Z q  
adjudicated bankrupt 裁定破产人 44_CT?t<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .p(~/MnO  
adjudication of bankruptcy 裁定破产;宣告破产 =j!Ruy1  
adjudication of insolvency 裁定无力偿还债务  JS!  
adjusted actual 经调整的实数;调整后的实数 I)F3sS45}  
adjusted current assets 经调整的流动资产;调整后的流动资产 [&p^h  
adjusted figure 经调整的数字;调整后的数额 %-~T;_.  
adjusted liabilities 经调整的负债;调整后的负债 } T1~fa  
adjusted loss 经调整的亏损;调整后的亏损 $,B@yiie  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Q2ky|  
adjusted profit 经调整的利润;调整后的利润 oS_<;Fj  
adjusted surplus 经调整的盈余额;调整后的盈余额 .+hM1OF`x  
adjusted value 经调整的价值;调整后的价值 k{j (Gb2sp  
adjustment 调整;修订;理算〔保险〕 D3-H!TFpDb  
adjustment centre 调剂中心 4) ~ GHb  
adjustment lag 调整过程的时间差距;调整时差 j%OnLTZ  
adjustment mechanism 调整机制 lBnG!!VrWa  
adjustment of loss 亏损调整 ^DS+O>  
adjustment process 调整过程;调整程序 ;COZHj9b  
adjustment range 调整幅度 & l NHNu[  
administered exchange rate 受管制汇率 C!aK5rqhv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4).>b3OhX  
administration expenses 行政费用 ~F9WR5}]  
administration fee 手续费;行政费 x'wT%/hp  
administration in bankruptcy 破产管理 3ws}E6\D  
administration order 遗产管理令 J2adA9R/,  
administrator 管理人;遗产管理人 6s|4'!  
administrator of the estate 遗产管理人 (@1*-4l  
admission of debt 债项承认书 hh>mX6A  
admission of proof 接纳债权证明 ckPI^0A!  
advance 放贷款项;垫付款项;预支款项;预付款项  *$o{+YP  
advance account 暂支帐目;预付款帐户 xYCX}bksh  
advance compensation 预付补偿金 M/mUY  
advance from shareholder 股东垫款 P(&9S`I  
advance pending reimbursement 预支以待日后付还 @q]{s+#Xf  
advanced economy 先进经济体系 T'nQj<dBt:  
advancement 预付;预付财产 GwaU7[6  
advances warrant 垫款令 y!?l;xMS  
advancing 贷出 h_:|H8t;w  
adverse balance 逆差 1V37% D  
adverse exchange 逆汇 &r Lg/UEV-  
advertisement addressed to shareholders 在报章刊登的致股东通告 $zuemjW3p  
advice for collection 托收通知书 ?Em*yc@WD  
advice of drawing 提款通知书;汇票通知书 GP\Pk/E  
advice of payment 付款通知 -w:F8k ~  
Advisory Committee [Securities and Futures Commission] 7J@D})si  
谘询委员会〔证券及期货事务监察委员会〕 =+j>?Yi  
Advisory Committee on Diversification 经济多元化谘询委员会 *PjW,   
affidavit 誓章;遗产申报誓章 aD:vNX  
affidavit of no receipt 述明无收款的誓章 KW.QVBuVO#  
affiliate 联号;联营公司;附属公司 +]%d'h  
affiliated company 附属公司;联号;联营公司 30v 3C7o=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "' hc)58y  
affordability 负担能力 |_J[n !~f7  
African Development Bank [AfDB] 非洲开发银行 RuHMD"  
after-acquired property 事后取得的财产 9(( QSX  
after-hours dealing 市后交易 x\Det$3Kx  
after-tax profit 税后盈利;税后利润;税后溢利 r{gJ[%  
agency agreement 代理协议 uT??t=vb  
agency expenses 代理机构的开支 S@a#,,\[  
agency fee 代理费 $G5;y>  
Agency Law 《代理法》 yprf `D>  
agent 代理人;承销人 @i[z4)"S  
agent of company 公司代理人  `9  
agent's fee 代理人费;经纪费 k~st;FO  
aggregate 总计;总数;总体数字 ,Si23S\  
aggregate amount 总款额;总额 OO:^#Mvv5  
aggregate assets and liabilities 总体资产与负债 e)~7pXYV)  
aggregate at constant price 按固定价格计算的总体数字 eSgCS*}0$z  
aggregate demand 总需求 @P^8?!i+  
aggregate gross position 总持仓量 'e4  ;,m  
aggregate limit 总限额 RqIic\aD  
aggregate of salaries tax 合计薪俸税 FV&&  
aggregate performance 总体表现;总体业绩 .Qp5wCkM  
aggregate supply 总体供应 + fQ=G/  
aggregate surplus 总盈余 ddMSiwbY)  
aggregate total 整体总额 r>hkm53  
aggregate value 总值;合计价值 "gD)Uis  
aggregated basis 合计基准 a N|MBX;  
aggregated net chargeable income 合计应课税入息实额 :>.~"uWo{  
aggregation 合并计算;合计;总和 @i9T),@  
aggregation of incomes of husband and wife 夫妇入息合并计算 Jk)^6  
aggregation of property 财产的总和 $#dPM*E  
agio 差价;贴水 E:N~c'k  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _tg&_P+kV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MU^7(s="  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  U'nz3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KbY5 qou  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }7Si2S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1X4v:rI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #qk A*WP  
agreement for a settlement 授产协议 #`C ;@#xr  
agreement for assignment 转让协议  @t  
agreement for sale 售卖协议;买卖协议 DdTTWp/  
agreement for sale and purchase 买卖协议 mlR*S<Z  
agreement for the payment of interest 支付利息协议 !TRJsL8  
agreement for the repayment of money 还款协议 a r#p7N  
agreement of reinsurance 再保险协议 eyZ /%4'q  
Agricultural Bank of China 中国农业银行 7mSVL\\^  
air passenger departure tax 飞机乘客离境税 E lt=/,v`!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N4%q-fi  
airport tax 机场税 ~h] <E  
alcohol duty 酒精税 RpE69:~PV  
alienation 让与;让渡;转让 Y" s1z<?  
alimony 生活费;赡养费 Dq!Vo;s2  
All Ordinaries Index [AOI] 所有普通股指数 -i@1sNx&'  
all risks 全险;综合险 0)V<)"i  
All Sales Record for Stock Market 《股票市场成交报告》 `?Yh`P0  
Allied Capital Resources Limited 新联财务有限公司 8Hf!@p6R+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xS` %3+|  
allocation letter 拨款信件 bmEo5f~C!  
allocation of fund 分配款项;预留款项 {|%N  
allocation of profit 利润分配;溢利分配 %v\0Dm+A  
allocation warrant 拨款令 A-O@e e  
allotment 分配;配股 U3 e3  
allotment notice 股份配售通知;配股通知 +k'5W1e  
allotment of shares 股份分配 ) =<,$|g  
allowable 可获宽免;免税的 w<*tbq  
allowable business loss 可扣除的营业亏损 > _1*/o JO  
allowable expenses 可扣税的支出 zxtx~XO  
allowance 免税额;津贴;备抵;准备金 cjU*  
allowance for debts 债项的免税额 c<j2wKz  
allowance for depreciation by wear and tear 耗损折旧免税额 DKCPi0  
allowance for funeral expenses 殡殓费的免税额 \FSkI0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e uS"C*  
allowance for repairs and outgoings 修葺及支出方面的免税额 (xJ6 : u  
allowance to debtor 给债务人的津贴 aD,sx#g0  
alteration of capital 资本更改 yVm~5Y&Z  
alternate trustee 候补受托人 bE2^sx`(  
amalgamation 合并 k~u$&a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xT I&X9P  
ambit of charges 征税范围;收费范围 0A@'w*=  
amended valuation 经修订的估值 5B!l6ST  
American Commodities Exchange 美国商品交易所 uYlC*z{  
American Express Bank Limited 美国运通银行 jR S0(8  
American Stock Exchange 美国证券交易所 /i$ mIj`  
amortization 摊销 ^zHBDRsb2F  
amount due from banks 存放银行同业的款项 <8[BB7  
amount due from banks abroad 存放海外银行同业的款项 BhkJ >4#  
amount due from holding companies 控股公司欠款 nZa.3/7dJ  
amount due from local banks 存放本港银行同业的款项 z!5^UD8"W  
amount due to banks 银行同业的存款 mxhO: .l  
amount due to banks abroad 海外银行同业的存款 sn&y;Vc[$  
amount due to holding companies 控股公司存款 `'[u%UE  
amount due to local banks 本港银行同业的存款 LQ"56PP<  
amount due to outport banks 外埠银行同业的存款 F_=RY ]  
amount for note issue 发行纸币的款额 b w!;ZRK  
amount of bond 担保契据的款额 [rv"tz=  
amount of consideration 代价款额 _*1/4^  
amount of contribution 供款数额 w{Wz^=';  
amount of indebtedness 负债款额  /E/J<  
amount of principal of the loan 贷款本金额 a&~d,vC  
amount of rates chargeable 应征差饷数额 T9\wkb.  
amount of share capital 股本额 \X5{>nNh  
amount of sums assured 承保款额 bort2k  
amount of variation 变动幅度 TmG$Cjf84  
amount of vote 拨款数额 ua*k{0[  
amount payable 应付款额 AoL4#.r3H  
amount receivable 应收款额 [Z|R-{"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '$W@I  
analysis 分析 s)#FqB8  
ancillary risk 附属风险 &IM;Yl  
annual account 周年帐目;周年帐目报表;年度决算;年结 (Bd8@}\u_  
annual accounting date 年结日期 mc;Z#"kf  
annual allowance 每年免税额;年积金;年度津贴;年津 - *!R  
annual balance 年度余额 y~An'+yBa  
annual disposable income 每年可动用收入 v' 7,(.E  
annual estimates 周年预算  k'X v*U  
annual fee 年费 [k.|iCD  
annual general meeting 周年大会 S,Boutd  
annual growth rate 年增率;每年增长率 " 4#V$V  
annual long-term supplement 长期个案每年补助金 1HG~}E  
annual pensionable emolument 可供计算退休金的年薪 >tnQuFKg]  
annual report 年报 ^$SI5WK&)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 * VH!<k[n  
annual return 周年报表;周年申报表;每年报税表格 f n )m$\2  
Annual Return Rules 《周年报表规则》 .v%H%z~Rl#  
annual review of consumer prices 每年消费物价回顾 sPn[FuT>+s  
annual roll-forward basis 逐年延展方式 EA9`-xs|  
annual salary 年薪 g4(B=G\j  
annual statement 年度报表;年度决算表 L8N`<a5T  
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 6+(g4MW  
annuitant 年金受益人 @FKNB.>  
annuity 年金 +M!f}=H  
annuity contract 年金合约 pi:%Bd&F  
annuity on human life 人寿年金 -`gqA%#+  
antecedent debt 先前的债项 Ub*Gv(Pg  
ante-dated cheque 倒填日期支票 WY#A9i5Ge  
anticipated expenditure 预期开支  XeDiiI  
anticipated net profit 预期纯利 Vu0jNKUV  
anticipated revenue 预期收入 C Fq3  
anti-inflation measure 反通货膨胀措施 4G0Er?D   
anti-inflationary stance 反通货膨胀立场 ~YKe:K+&z  
apparent deficit 表面赤字 bsy\L|wd  
apparent financial solvency 表面偿债能力 Lt0JUUa0  
apparent partner 表面合伙人 pb1/HhRR^n  
application for personal assessment 个人入息课税申请书 TaeN?jc5  
application of fund 资金应用 "Q6oPDX(  
application to release as liquidator and to destruct the books of accounts and documents MZ o\1tU-i  
申请免除清盘人职务及毁灭帐簿与文件 z=B*s!G  
appointed actuary 委任精算师 $^?"/;8P5  
appointed auditor 委任核数师;委任审计师 %KK6}d #  
appointed trustee 委任的受托人 nIJ2*QJ  
appointer 委任人 bB@1tp0+  
apportioned pro rata 按比例分摊 :}}5TJwG  
apportionment 分配;分摊 !`L%wS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0Lmq?D  
apportionment formula 分摊方程式 9F)+p7VJq  
apportionment of estate duty 遗产税的分摊 n#Xi Co_\  
appraisal 估价;评估 &{NN!X  
appreciable growth 可观增长 g-"@%ps  
appreciable impact 显着影响 x zu)``?  
appreciable increase 可观增长 4Tgy2[D?q  
appreciation 增值;升值 2{Nv&ZX?  
appreciation against other currencies 相对其他货币升值 Y%y=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z&[Rw<{Psb  
appreciation tax 增值税 oBiJiPE=`  
appropriation 拨款;拨用;拨付 A#$oY{"2Y  
appropriation account 拨款帐目 `"zXf-qeE  
Appropriation Bill 拨款法案 GZ,`?  
appropriation-in-aid system 补助拨款办法 m(SGE,("w  
approved assets 核准资产 ol7%$:S  
approved basket stock 认可一篮子证券 TZ{';oU  
approved budget 核准预算 G#-t&gO3  
approved charitable donation 认可慈善捐款 }Tf~)x  
approved charitable institution 认可慈善机构 0>Iy`>]  
approved currency 核准货币;认可货币 G vMhgG=D  
approved estimates 核准预算 t?f2*N :  
approved estimates of expenditure 核准开支预算 + X(@o  
approved overseas insurer 核准海外保险人 o^FlQy\  
approved overseas trust company 核准海外信托公司 :UM>`Y  
approved pooled investment fund 核准汇集投资基金 ~kPHf_B;z  
approved provident fund scheme 认可公积金计划 p;cNmMm  
approved provision 核准拨款 :,%~R2  
approved redeemable share 核准可赎回股份 @dei} !e  
approved regional stock 认可地区性证券 xX$'u"dsA  
approved retirement scheme 认可退休金计划 z ^t6VFM  
approved subordinated loan 核准附属贷款 T#kPn#|  
arbitrage 套戥;套汇;套利 ,Bax0p  
arbitrageur 套戥者;套汇者 tIfA]pE  
arbitrary amount 临时款项 ekC 1wN l  
arrangement 措施;安排;协定 AL@8v=  
arrears 欠款 _K["qm{X_  
arrears of pay 欠付薪酬 -J*BY2LU3f  
arrears of revenue 逾期未收税款;逾期未收的帐项 U Hh  
articles of association 组织章程;组织细则;组织章程细则 (~ro_WC/I  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,Z*&QR  
ascertainment of profit 确定利润  #v+ 2W  
"Asia Clear" “亚洲结算系统” N\{Xhr7d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  @v &hr  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )(yD"]co  
Asian Development Fund [ADF] 亚洲发展基金 ci*rem  
Asian dollar bond 亚洲美元债券 ;:2]++G  
Asian dollar market 亚洲美元市场 F!.Z@y P  
Asian dollar rate 亚洲美元利率 Qc1NLU9:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t4(Z@X$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +*&bgGhT  
asked price 沽盘;喊价;索价;卖方报价 pFb }5Q  
assessable income 应评税入息 __N< B5E  
assessable loss 应评税亏损 VbX+`CwH  
assessable profit 应评税利润 *YH5kX  
assessable value 应评税值 "IQ' (^-P  
assessed profit 估定利润 >dO1)  
assessed value 经评估价值 |j:"n3~6  
assessment 评税;评定;估价;评税单 ,9;RP/"7  
assessment number 评税编号;估价编号 %gUf  
assessment of additional tax 补加税评税 HZ%2WM  
assessment of performance 业绩评估;实绩评价 -Uj)6PzGu  
Assessor 评税主任 ?5'EP|<  
asset price bubbles 资产价格泡沫 D>tex/Of3  
asset-backed securities 具资产保证的证券 ,5}%_  
assets accretion 资产增值 @p` *MWU  
assets and liabilities 资产与负债 fNR2(8;}  
assets betterment statement 资产递增表;资产改进表 q,S[[{("  
assets lending 实物放款;有抵押贷款 -;]m4R)z  
assets of the company passing on the death 死者去世时转移的公司资产 KA~eOEj M  
assets pledged as security for liabilities 用作负债抵押的资产 LF6PKS  
assets portfolio 资产投资组合 6L5j  
assets price 资产价格 Q8-;w{%  
assets quality 资产质素 N,kPR  
assets realization 资产变现 xAJ N(8?  
assets refinancing arrangement 资产再集资安排 9~3;upWu!  
assets securitization 资产证券化 v *'anw&Z  
assets situated outside Hong Kong 在香港以外地方的资产 aia`mO]  
assets stripping 削减资产;拆卖资产 /`6Y-8e2  
assets value 资产值 u NmbR8Mx  
assignee 承让人 Ub[SUeBGH  
assignment 转让;转让书;转让契 7\(m n$  
assignment of interest 权益转让 :c75*h`  
assignment of letters patent and trade mark 专利证书及商标转让 rdj_3Utv  
assignment of property 物业转让;物业转让书 fv@mA--  
assignment right 转让权 3an9Rb V  
assignor 转让人 YA+jLy6ZL  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 9ZXkuP9vm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \vg(@)$q   
associate member 附属会员  ;IV  
associated body corporate 相联法人团体 /wAx#[c[  
associated company 相联公司;联属公司 Nk JOD3>U  
associated corporation 相联法团  9t$#!2z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *Wbs{>&No  
公认会计师公会〔英国〕 [d"]AF[#  
Association of Futures Exchange Brokers 香港期货经纪协会 2Xw=kwu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RBOb/.$  
association of underwriters 承保人组织 pg<m0g@W*;  
assumption of control 接管 D;?cf+6$  
assurance 担保;保险;转易;转易书 0FN;^hP5|  
assurance of interest 权益的转易 tL#~U2K  
at 19XX price 按一九XX年价格计算 _\"2Mdk`]  
at a discount 按赔价计算;按贴水价格计算;打折扣 _PPZ!r(  
at a premium 按溢价计算;按升水价格计算 da[=d*I.  
at call 通知付款;按通知 qStZW^lFeY  
at constant market price 按固定市价计算 :zA/~/Wo  
at constant price 按固定价格计算 F#b^l}  
at cost 按成本计算 $G\WW@*GE  
at current market price 按当时市价计算;按现时市价计算 g2 RrBK,  
at current price 按当时价格计算;按现时价格计算 z6'Cz}%EP'  
at factor cost 按要素成本计算;按生产要素成本计算 3#\++h]QZ  
at money-of-the-day price 按付款当日价格计算 s+m3&(X  
at or better 按指定或较佳价位〔买卖指令〕 Ga<Uvr%+  
at par 按面值计算;平价 SI)QX\is8  
at sight 见票即付 srbES6  
at the close 按收市盘 hZZ  
at the opening 按开市盘 5S9i>B  
attestation 见证;见证条款 kh4., \'  
at-the-money option 平价期权 e:9s%|]T  
attorney 受权人;受托代表人 ^uiQZ%;  
attornment 新拥有人承认书 P^3`znq{  
attributable profit 可归属利润 $Wy(Wtrx|  
attributable share value 可归属股份价值 %3%bRP  
Auckland Stock Exchange 奥克兰证券交易所 o:wI{?%-3  
auction 拍卖 [,bra8f[C  
auctioneer 拍卖商 ;OMR5KAz  
audit 审计;核数 !k3 eUBF  
Audit Commission 审计署 cy-o@U"s8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UWXl c  
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〕 02 $d  
audit review 帐目审查 q"@>rU4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ayGcc`  
audited account 审计帐目;经审计的帐目 XJZ\ss  
audited annual account 经审计的周年帐目 ?td`*n~,  
audited balance sheet 经审计的资产负债表 REg&[e+%  
auditor 核数师;核数主任;审计师 n[K LY!  
auditor's certificate 核数师证明书;审计师证明书 bmzY^ %a  
auditor's report 核数师报告;审计师报告 | V: 9 ][\  
Aussie bond 澳元债券 :kMF.9U:  
austerity budget 紧缩预算 W(jOD,QMB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ikd1KF+I  
Australia All Ordinaries Index 澳洲所有普通股票指数 WqO4_;X6/  
Australian Dollar [AUD] 澳元 jd.{J{o  
Australian Options Market 澳大利亚期权市场 PQd*)6K:A  
Australian Securities Commission 澳洲证券事务监察委员会 wPE\?en  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;!hwcOkX  
Australian Stock Exchange 澳大利亚证券交易所 Hk8lHja+\  
Austrian Schilling [ATS] 奥地利先令 H:#sf][&,L  
authentication 认证;鉴证 MvKr~  
authority to purchase 委托购买证;委购书 =vs]Kmm  
authorization 认可;核准;授权;授权书 /2f  
authorization by direction 指示授权 RVN;j4uMg  
authorization by instruction 指令授权 >d3`\(v-  
authorization by warrant 令状授权 WR"?j 9y_q  
authorization of unit trust 单位信托的认可 g:fkM{"{  
authorized agent 指定代理人 nl-y0xD9c  
authorized capital 法定资本 M!wa }  
authorized clerk 出市员 v]GQb  
authorized dealer 认可交易商 12VSzIm  
authorized financial institution 认可财务机构 S[;d\Z]~  
authorized fund 认可基金 }`pxs  
authorized fund house 获授权的基金公司;认可基金公司 oh0*bh  
authorized institution 认可机构 -Hh.8(!XoO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gy`WBg(7x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GY t|[GC  
authorized insurer 获授权保险人;获认可承保人 )61X,z  
authorized investment 特准投资项目 / q| o  
authorized person 获授权人 *B)J(^M!q  
authorized representative 获授权代表 $'x#rW>v  
authorized share capital 法定股本 Fhrj$  
automated quotation system 自动报价系统 &J\<"3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hHk9O?  
自动交易系统〔香港期货交易所有限公司〕 `m`Y3I  
automatic adjustment mechanism 自动调整机制 :w<Ga8\tZ  
automatic adjustment system 自动调整系统 |jB/d@RE  
Automatic Clearing House 自动票据交换所 R=J5L36F  
automatic exchange rates accumulation system 自动化汇率累集系统 @~QI3)=s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?j;,:n   
automatic teller machine [ATM] 自动柜员机 ~f:"Q(f+  
autopay 自动转帐 `aDVN_h{6  
available assets 可用资产 +QEP:#qZw  
available fiscal reserve 现存财政储备 ]]NTvr  
available profit 可用利润 vD^Uod1  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "-Yj~  
average 平均;平均数;海损 yNhRh>l  
average basic salary 平均基本薪金 e-Z ul.m  
average consumer expenditure 平均消费开支;一般消费开支 @R_ON"h  
average cost 平均成本 .(7m[-iF!  
average cost of land production 增辟土地平均成本 +a"f)4\  
average daily turnover 平均每日成交额 O+?vQ$z  
average daily wage rate 平均每日工资率 3wMnTT"At  
average expenditure pattern 平均开支模式 hkB|rhJgm  
average growth rate 平均增长率 `^HK-t4q  
average net fixed assets 固定资产平均净值 ]1 jhy2j  
average of relatives 相对价格平均数 \4KV9wm  
average price 平均价格 aH_0EBRc  
average propensity to consume 平均消费倾向;一般消费倾向 CB0p2WS_  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8shx7"  
average rate 平均率 B|"-Ed  
average revenue 平均收入;平均收益 [pC2#_}  
average stock 平均库存;平均存货 W2&(:C8V@  
average yearly rent 平均年租 \30rF]F`l  
avoidance of double taxation 避免双重课税 N/zP!%L  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 H*P[tyz$  
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