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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: bR J]avR  
A share A股;甲类股份 (hIe!"s *  
abatement of tax 减税;减扣免税额 xv7nChB  
ABN AMRO Bank N.V. 荷兰银行 t'DIKug&  
above-the-line expenditure 线上项目支出;经常预算支出 )o;n2T#O  
above-the-line receipt 线上项目收入;经常预算收入 FX+^S?x.  
ABSA Asia Limited 南非联合亚洲有限公司 -h2 1  
absolute change 绝对数值变更 -3SRGr  
absolute expenditure 实际开支 w ; PV &M  
absolute guideline figure 绝对准则数字 A QPzId*z  
absolute interest 绝对权益 6-\C?w A  
absolute order of discharge 绝对破产解除令 N::.o+1  
absolute profit margin 绝对利润幅度 UdFYG^i  
absolute value 实值;绝对值 p]6/1&t="  
absolutely vested interest 绝对既得权益 w!RJ8  
absorbed cost 已吸收成本;已分摊成本 ,UfB{BW  
absorption 吸收;分摊;合并 RPkOtRKL=w  
absorption rate 吸收率;摊配率;分摊率 DCgiTT\  
ACB Finance Limited 亚洲商业财务有限公司 7??j}ob>  
acceptable form of reciprocity 合理的互惠条件 ( `d_DQ  
acceptable rate 适当利率;适当汇率 hOe$h,E']  
acceptance agreement 承兑协议 qX]ej 2  
acceptance for honour 参加承兑 _<jccQ  
acceptor 承兑人;接受人;受票人 Mvk#$:8e  
acceptor for honour 参加承兑人 %p};Di[V  
accident insurance 意外保险 T_qh_L3  
Accident Insurance Association of Hong Kong 香港意外保险公会 u73/#!(1=H  
accident insurance scheme 意外保险计划 V6b)  
accident year basis 意外年度基准 9QkIMJf0e  
accommodation 通融;贷款 ?Q6ZZQ~  
accommodation bill 通融票据;空头票据 }9?fb[]  
accommodation party 汇票代发人 .-: 6L2  
account balance 帐户余额;帐户结余 {ZgycMS  
account book 帐簿 4OdK@+-8U  
account collected in advance 预收款项 `(L<Q%  
account current book 往来帐簿 yF1^/y!@  
account of after-acquired property 事后取得的财产报告 |bmc6G[  
account of defaulter 拖欠帐目 a;0$fRy  
account payable 应付帐款 9R|B 5.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .DcuJC=  
account receivable 应收帐款 NAfu$7  
account receivable report 应收帐款报表 uzLIllVX*  
account statement 结单;帐单;会计财务报表 W97 &[([  
account title 帐户名称;会计科目 r<.*:]L  
accountant's report 会计师报告 =_d-MJy~6  
Accountant's Report Rules 会计师报告规则 C5oIl_t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 0Y\7A  
Accounting Arrangements 《会计安排》 D 3}e{J8  
accounting basis 会计基础 )h(yh50 B  
accounting by Official Receiver 破产管理署署长呈交的帐目  \4&FW|mx  
Accounting Circular 《会计通告》 7033#@_  
accounting class 会计类别 ?T:$:IHw  
accounting date 记帐日期;会计结算日期 A\<WnG>xjP  
accounting for money 款项核算 !& xc.39  
Accounting Officer 会计主任 a<{+ J U5  
accounting period 会计报告期;会计期 |y7#D9m  
accounting policy 会计政策;会计方针 N%`Eq@5  
accounting practice 会计惯例 vM2\tL@"  
accounting principle 会计准则 &MF%zJ6  
accounting record 会计记录 qbdv  
accounting report 会计报告 N @sVA%L.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 XWFuAE  
Accounting Society of China 中国会计学会 h3:dO|Z  
accounting statement 会计报表 (6\ H~  
accounting system 会计制度;会计系统 gw9:1S  
accounting transaction 会计事项;帐务交易 pxs`g&3yd  
accounting treatment 会计处理 u<{uUui}$v  
accounting year 会计年度 CI6qDh6  
accretion 增值;添加 @uI_4a  
accrual 应计项目;应累算数目 ni x1_Wo;  
accrual basis 应计制;权责发生制 O}_Z"y  
accrual basis accounting 应计制会计;权责发生制会计 Cdd +I5~  
accrue 应累算;应计 @VcSK`  
accrued benefit 应累算利益 K-*q3oh G  
accrued charges 应计费用 c\pPwG  
accrued cumulative preference share dividend 应累算的累积优先股股息 4d0<uB&v'  
accrued expenses 应累算费用 <U]#722  
accrued interest payable 应付利息;应计未付利息 JR j%d&^}  
accrued interest receivable 应收利息;应计未收利息 r-a/vx#  
accrued right 累算权益  !(<Yc5  
accruing profit 应累算的利润 #wZ:E,R  
accumulated fiscal reserve 累积财政储备 -*EK-j  
accumulated profit 累积利润;滚存溢利 VJeN m3WNb  
accumulated reserve 累积储备 K}U}h>N  
accumulation of surplus income 累积收益盈余 ]='E&=nc  
acquired assets 既得资产 zk@K uBLL  
acquisition 收购;购置;取得 43Yav+G(+  
acquisition cost 购置成本 5E/z.5 q  
acquisition expenses 购置费用 $h-5PwHp  
acquisition of 100% interest 收购全部股权 0iX;%SPYz  
acquisition of control 取得控制权 +`x8[A)-  
acquisition of fixed assets 购置固定资产 =,~h]_\_  
acquisition of shell “买壳” Hs+VA$$*  
acquisition price 收购价 e/m ,PE  
act of God 天灾 >]k'3|vV  
acting partner 执事合伙人 8JUUK(&Z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 B;?"R  
active partner 积极参与的合伙人 *Ki ],>_~  
active trading 交投活跃 hb"t8_--c  
actual circulation 实际流通 \dbjh{  
actual cost 实际成本 !0~$u3[b  
actual expenditure 实际开支;实际支出 tw]RH(g+#  
actual income 实际入息;实际收入;实际收益 XnQo0 R.PW  
actual market 现货市场 }06  
actual price 现货价;实际价格 u><gmp&  
actual profit 实际利润 x(z[S$6Y\  
actual quotation 实盘;实际价位;实际报价 _gB`;zo  
actual year basis 按实际年度计算 9(Vq@.;Z`j  
actuals 实货 S ; x;FU  
actuarial investigation 精算调查 !c\d(u  
actuarial principle 精算原则 2@o_7w98  
actuarial report 精算师报告 QH6Lb%]/  
Actuarial Society of Hong Kong 香港精算学会 SQ)$>3>C  
actuarial valuation 精算师估值 IBWUeB:b  
actuary 精算师 Z xLjh  
ad referendum agreement 暂定协议;有待覆核的协定 A:1O:LB=!  
ad valorem duty 从价税;按值征税 W 0Q-&4  
ad valorem duty system 从价税制 tgDmHxB]0  
ad valorem fee 从价费 hq/\'Z&!+P  
ad valorem tariff 从价关税 F9ry?g=h  
additional allowance 额外免税额 z_eP  
additional amount for unexpired risk 未过期风险的额外款额 qu8i Jq  
additional assessable profit 补加应评税利润 sf]y\_zU  
additional assessment 补加评税 SHPaSq'&N  
additional commitment 额外承担 -3X#$k8  
additional commitment vote 额外承担拨款 rB}UFS)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *~fZ9EkD  
additional dependent parent allowance 供养父母额外免税额 yE-&TW_q:>  
additional provision 额外拨款 n6[bF "v  
additional stamp duty 附加印花税 *"0Yr`)S  
additional tax 补加税罚款;补加税款 tn;e PcU  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'Ol}nmJ'n  
adjudged bankrupt 被裁定破产 A L}c-#GG  
adjudicated bankrupt 裁定破产人 z?h\7 R  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 t/_w}  
adjudication of bankruptcy 裁定破产;宣告破产 Nc[>CgX"@  
adjudication of insolvency 裁定无力偿还债务 tsU.c"^n  
adjusted actual 经调整的实数;调整后的实数 //:.k#}~B  
adjusted current assets 经调整的流动资产;调整后的流动资产 1&Rz'JQ+  
adjusted figure 经调整的数字;调整后的数额 +}>whyX1  
adjusted liabilities 经调整的负债;调整后的负债 '@wYr|s4  
adjusted loss 经调整的亏损;调整后的亏损 JTpKF_Za<  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 B @UaaWh  
adjusted profit 经调整的利润;调整后的利润 'rRo2oTN  
adjusted surplus 经调整的盈余额;调整后的盈余额 rOB-2@-  
adjusted value 经调整的价值;调整后的价值 xzy7I6X  
adjustment 调整;修订;理算〔保险〕 ,Vt7Kiu  
adjustment centre 调剂中心 '  G-]>  
adjustment lag 调整过程的时间差距;调整时差 c}Y(Myd  
adjustment mechanism 调整机制 UMo=bs  
adjustment of loss 亏损调整 &6PZX0M  
adjustment process 调整过程;调整程序 N6$pOQ  
adjustment range 调整幅度 oGly|L>  
administered exchange rate 受管制汇率 ,y3o ,gl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 57)S"  
administration expenses 行政费用 s7SW4ff1  
administration fee 手续费;行政费 4kNf4l9Y  
administration in bankruptcy 破产管理 BkJV{>?_+  
administration order 遗产管理令 HLAWx/c,j"  
administrator 管理人;遗产管理人 3ZU`}  
administrator of the estate 遗产管理人 \S}&QV  
admission of debt 债项承认书 &m`1lxT  
admission of proof 接纳债权证明 vML01SAi  
advance 放贷款项;垫付款项;预支款项;预付款项 ,2[laJ  
advance account 暂支帐目;预付款帐户 u1ggLH!U  
advance compensation 预付补偿金  e1S |&W8  
advance from shareholder 股东垫款 vX)JJ|g  
advance pending reimbursement 预支以待日后付还 4/S 4bk*8  
advanced economy 先进经济体系 7h<Q{X<A  
advancement 预付;预付财产 6~0S%Hz   
advances warrant 垫款令 Y1H8+a5@  
advancing 贷出 5l2Ph4(  
adverse balance 逆差 22`W*e@6h  
adverse exchange 逆汇 p< '#f,o  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~o= Sxaf  
advice for collection 托收通知书 oU$Niw9f  
advice of drawing 提款通知书;汇票通知书  {IYfq)c  
advice of payment 付款通知 gf2l19aP  
Advisory Committee [Securities and Futures Commission] @YMef `T:  
谘询委员会〔证券及期货事务监察委员会〕 nu}$wLM  
Advisory Committee on Diversification 经济多元化谘询委员会 8}\VlH]  
affidavit 誓章;遗产申报誓章 O!lZ%j@%  
affidavit of no receipt 述明无收款的誓章 R?Ki~'k=  
affiliate 联号;联营公司;附属公司 B+iVK(j'[v  
affiliated company 附属公司;联号;联营公司  1SP )`Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +e`f|OQ  
affordability 负担能力 4VSlgoz  
African Development Bank [AfDB] 非洲开发银行 Y;p _ff  
after-acquired property 事后取得的财产 $s4rG=q  
after-hours dealing 市后交易 :f ybH)*  
after-tax profit 税后盈利;税后利润;税后溢利 ,<zGvksk  
agency agreement 代理协议 )~T)$TS  
agency expenses 代理机构的开支 _jR%o1Y}  
agency fee 代理费 dfiA- h  
Agency Law 《代理法》 A$WE:<^  
agent 代理人;承销人 {^Vkxf]  
agent of company 公司代理人 BP,"vq$'+  
agent's fee 代理人费;经纪费 [95(%&k.Q  
aggregate 总计;总数;总体数字 PSI5$Vna4p  
aggregate amount 总款额;总额 wRgmw 4  
aggregate assets and liabilities 总体资产与负债 -f#0$Z/0  
aggregate at constant price 按固定价格计算的总体数字 "8&pT^  
aggregate demand 总需求 7!#x-KR~5  
aggregate gross position 总持仓量 "nU5c4   
aggregate limit 总限额 ~urIA/  
aggregate of salaries tax 合计薪俸税 8t!(!<iF0  
aggregate performance 总体表现;总体业绩 #gMMh B=  
aggregate supply 总体供应 #Bg88!-4  
aggregate surplus 总盈余 %UI.E=`n  
aggregate total 整体总额 ]IoJ(4f  
aggregate value 总值;合计价值 '+?AaR&p?  
aggregated basis 合计基准 ?!U=S=8  
aggregated net chargeable income 合计应课税入息实额 }BKEz[G(  
aggregation 合并计算;合计;总和 2S&e!d-  
aggregation of incomes of husband and wife 夫妇入息合并计算 m beM/  
aggregation of property 财产的总和 4v T!xn  
agio 差价;贴水 #25Z,UU  
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》 w>p0ldi  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y|_ #yb  
《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》 bvuoGG*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !lKO|Y  
《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》 +J} wYind  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $\Bzp<SN`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =SB#rCH  
agreement for a settlement 授产协议 {^i73}@O  
agreement for assignment 转让协议 S 3Tp__  
agreement for sale 售卖协议;买卖协议 .mn`/4  
agreement for sale and purchase 买卖协议 2qo=ud  
agreement for the payment of interest 支付利息协议 ~YA* RCe  
agreement for the repayment of money 还款协议 \{t#V ~  
agreement of reinsurance 再保险协议 a*$to/^r  
Agricultural Bank of China 中国农业银行 mv O!Y  
air passenger departure tax 飞机乘客离境税 }=z_3JfO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Y;8Ys&/t  
airport tax 机场税 _7'9omq@  
alcohol duty 酒精税 8*!<,k="9  
alienation 让与;让渡;转让 mTz %;+|L  
alimony 生活费;赡养费 0; 2i"mzS\  
All Ordinaries Index [AOI] 所有普通股指数 :'91qA%Wr  
all risks 全险;综合险 D*6v.`]X  
All Sales Record for Stock Market 《股票市场成交报告》 mcy\nAf5%  
Allied Capital Resources Limited 新联财务有限公司 L3JFQc/oh~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +>/ariRr  
allocation letter 拨款信件 rdhK&5x*  
allocation of fund 分配款项;预留款项 onRxe\?D(  
allocation of profit 利润分配;溢利分配 gELku .  
allocation warrant 拨款令 N:GSfM@g  
allotment 分配;配股 BAG) -  
allotment notice 股份配售通知;配股通知 XE* @*  
allotment of shares 股份分配 S<rdPS*P  
allowable 可获宽免;免税的 au@ LQxKQ  
allowable business loss 可扣除的营业亏损 SeN4gr*  
allowable expenses 可扣税的支出 /:3:Ky3  
allowance 免税额;津贴;备抵;准备金 %@#+Xpa+  
allowance for debts 债项的免税额 N+ZDQa[  
allowance for depreciation by wear and tear 耗损折旧免税额 3('=+d[}Vw  
allowance for funeral expenses 殡殓费的免税额 C93BK)$}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Xf!@uS6<X  
allowance for repairs and outgoings 修葺及支出方面的免税额 NUbw]Y90~  
allowance to debtor 给债务人的津贴 u~[HC)4(0  
alteration of capital 资本更改 fuSfBtLPR#  
alternate trustee 候补受托人 ^e:C{]S=  
amalgamation 合并 +%Q:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,A`d!{]5  
ambit of charges 征税范围;收费范围 0{^vqh.La  
amended valuation 经修订的估值 1 rKKph  
American Commodities Exchange 美国商品交易所 u\wdb^8ds  
American Express Bank Limited 美国运通银行 T]Z|Wq`bot  
American Stock Exchange 美国证券交易所 s:3 altv  
amortization 摊销 #"-?+F=rk  
amount due from banks 存放银行同业的款项 5Ds/^fA  
amount due from banks abroad 存放海外银行同业的款项 0D/u`-  
amount due from holding companies 控股公司欠款 (|)`~z  
amount due from local banks 存放本港银行同业的款项 c[\ :^w^I6  
amount due to banks 银行同业的存款 4 YDK`:4I~  
amount due to banks abroad 海外银行同业的存款 ~XN--4%Q  
amount due to holding companies 控股公司存款 =}>wxO  
amount due to local banks 本港银行同业的存款 x=T`i-M  
amount due to outport banks 外埠银行同业的存款 ma9q?H#X  
amount for note issue 发行纸币的款额 [ -"o5!0<  
amount of bond 担保契据的款额 gNF8&T  
amount of consideration 代价款额 F1)B-wW  
amount of contribution 供款数额 vQ/}E@?u  
amount of indebtedness 负债款额 yI/2 e[  
amount of principal of the loan 贷款本金额 }P(RGKQ Z"  
amount of rates chargeable 应征差饷数额 :xJ]# t..  
amount of share capital 股本额 qX{"R.d  
amount of sums assured 承保款额 oNQ;9&Z,^2  
amount of variation 变动幅度 wgfA\7Z  
amount of vote 拨款数额 .] mYpz  
amount payable 应付款额 9qN4f8R  
amount receivable 应收款额 ~,+n_KST;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j[l6&eX  
analysis 分析 xFxl9oM."  
ancillary risk 附属风险 WA}<Zme3[  
annual account 周年帐目;周年帐目报表;年度决算;年结 _J(n~"eR  
annual accounting date 年结日期 xxkU u6x#  
annual allowance 每年免税额;年积金;年度津贴;年津 /WlK*8C  
annual balance 年度余额 jXA!9_L7  
annual disposable income 每年可动用收入 W9n0Jv  
annual estimates 周年预算 gw~ %jD-2  
annual fee 年费 bHVAa#  
annual general meeting 周年大会 [p[nK=&r  
annual growth rate 年增率;每年增长率 j(^ot001%v  
annual long-term supplement 长期个案每年补助金 (Cjnf a 2  
annual pensionable emolument 可供计算退休金的年薪 ^7M hnA  
annual report 年报 n@n608  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #:C;VAAp  
annual return 周年报表;周年申报表;每年报税表格 ASmMj;>UM  
Annual Return Rules 《周年报表规则》 <"A|Xv'Q  
annual review of consumer prices 每年消费物价回顾 ^?PU:eS  
annual roll-forward basis 逐年延展方式 Z0&^U#]  
annual salary 年薪 L[l ?}\  
annual statement 年度报表;年度决算表 j1 _ 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 RrrW0<Ed  
annuitant 年金受益人 h4rIt3`  
annuity 年金 K$OxeJP?F  
annuity contract 年金合约 06DT2  
annuity on human life 人寿年金 Y<|!)JLB2  
antecedent debt 先前的债项 zRTR  
ante-dated cheque 倒填日期支票 1Vq]4_09g1  
anticipated expenditure 预期开支 s2f9 5<B  
anticipated net profit 预期纯利 q-s! hiK  
anticipated revenue 预期收入 '=MaO@ @  
anti-inflation measure 反通货膨胀措施 <@i.~EL  
anti-inflationary stance 反通货膨胀立场 H`u8}{7  
apparent deficit 表面赤字 u8ofgcFYE  
apparent financial solvency 表面偿债能力 lv -z[  
apparent partner 表面合伙人 HScj  
application for personal assessment 个人入息课税申请书 0dS}p d">k  
application of fund 资金应用 g8^\|  
application to release as liquidator and to destruct the books of accounts and documents n]M1'yU  
申请免除清盘人职务及毁灭帐簿与文件 FTM(y CN  
appointed actuary 委任精算师 \zj _6Os  
appointed auditor 委任核数师;委任审计师 &8'.Gw m}  
appointed trustee 委任的受托人 V]b1cDx{  
appointer 委任人 XL[/)lX{  
apportioned pro rata 按比例分摊 eXJt9olI  
apportionment 分配;分摊 !0ly1T 9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u\YH,  
apportionment formula 分摊方程式 >55c{|"@L  
apportionment of estate duty 遗产税的分摊 '[#a-8-JY_  
appraisal 估价;评估 &gJKJ=7  
appreciable growth 可观增长 {FzL@!||  
appreciable impact 显着影响 JFaxxW  
appreciable increase 可观增长 xdWfrm$;ZA  
appreciation 增值;升值 ^NJ]~h{n$  
appreciation against other currencies 相对其他货币升值 d,=Kv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n^|;J*rD  
appreciation tax 增值税 CU =}]Y  
appropriation 拨款;拨用;拨付 \)'nxFKqV  
appropriation account 拨款帐目 5 e:Urv77  
Appropriation Bill 拨款法案 ?wE@9 g A  
appropriation-in-aid system 补助拨款办法 (H*-b4]/  
approved assets 核准资产 M=[/v/M=  
approved basket stock 认可一篮子证券 vQrce&  
approved budget 核准预算 EubR] ckB  
approved charitable donation 认可慈善捐款 \RN,i]c-g/  
approved charitable institution 认可慈善机构 '!`%!Xg  
approved currency 核准货币;认可货币 YArNJ5z=  
approved estimates 核准预算 $iQ>c6  
approved estimates of expenditure 核准开支预算 `B+%W  
approved overseas insurer 核准海外保险人 <*L=u;  
approved overseas trust company 核准海外信托公司 T!$7:% D  
approved pooled investment fund 核准汇集投资基金 :0o $qz2  
approved provident fund scheme 认可公积金计划 A7U'>r_.  
approved provision 核准拨款 T=cSTS!P;q  
approved redeemable share 核准可赎回股份 Z&8 7Aj  
approved regional stock 认可地区性证券 U -~%-gFC  
approved retirement scheme 认可退休金计划 :QgC Zq  
approved subordinated loan 核准附属贷款 4mOw[}@A  
arbitrage 套戥;套汇;套利 1"46O Cu{  
arbitrageur 套戥者;套汇者 A9PXu\%y  
arbitrary amount 临时款项 -Hzn7L  
arrangement 措施;安排;协定 ZWMX!>o<  
arrears 欠款 O$x-&pW`g  
arrears of pay 欠付薪酬 hZnT`!iFE^  
arrears of revenue 逾期未收税款;逾期未收的帐项 6QdNGpN  
articles of association 组织章程;组织细则;组织章程细则 9[DQ[bL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~\dpD  
ascertainment of profit 确定利润 \Ekez~k{`  
"Asia Clear" “亚洲结算系统” )hk=wu6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i]GBu  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @RotJl/>  
Asian Development Fund [ADF] 亚洲发展基金 La%\- o  
Asian dollar bond 亚洲美元债券 ih `/1n  
Asian dollar market 亚洲美元市场 Qv8#{y@U  
Asian dollar rate 亚洲美元利率 n ! qm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $}oQ=+c5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3DK^S2\zBm  
asked price 沽盘;喊价;索价;卖方报价 oSNB\G<  
assessable income 应评税入息 D{o1G?A  
assessable loss 应评税亏损 DjOFfD\MF  
assessable profit 应评税利润 /og}e~q  
assessable value 应评税值 7^sU/3z  
assessed profit 估定利润 QOuy(GY  
assessed value 经评估价值 ;0E"4(S.q1  
assessment 评税;评定;估价;评税单 g|<)J-`Q  
assessment number 评税编号;估价编号 |}Mkn4  
assessment of additional tax 补加税评税 f<SSg* A;  
assessment of performance 业绩评估;实绩评价 jbIWdHZ/US  
Assessor 评税主任 NOyLZa'  
asset price bubbles 资产价格泡沫 @usQ*k  
asset-backed securities 具资产保证的证券 \!ESmxSa;  
assets accretion 资产增值 _if&a'  
assets and liabilities 资产与负债 p8s2#+/  
assets betterment statement 资产递增表;资产改进表 PkDL\Nqe  
assets lending 实物放款;有抵押贷款 O RQGay  
assets of the company passing on the death 死者去世时转移的公司资产 |+6Z+-.Hg  
assets pledged as security for liabilities 用作负债抵押的资产 k6JB%m\E  
assets portfolio 资产投资组合 O#O~A |  
assets price 资产价格 Aog 3d\1$  
assets quality 资产质素 uNd;; X  
assets realization 资产变现 0IDHoNaT<  
assets refinancing arrangement 资产再集资安排 pE `Q4:<A  
assets securitization 资产证券化 gp-wlu4  
assets situated outside Hong Kong 在香港以外地方的资产 %c^]Rdl  
assets stripping 削减资产;拆卖资产 rA=F:N 2  
assets value 资产值 Va=0R   
assignee 承让人 Rp`}"x9  
assignment 转让;转让书;转让契 ls*^ 3^O  
assignment of interest 权益转让 o\|dm. "f  
assignment of letters patent and trade mark 专利证书及商标转让 twgU ru  
assignment of property 物业转让;物业转让书 =m}{g/Bk  
assignment right 转让权 [Hd^49<P2  
assignor 转让人 IR/0gP  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $,i:#KT`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )>\Ne~%  
associate member 附属会员 1pzU=!R?-O  
associated body corporate 相联法人团体 00;=6q]TA  
associated company 相联公司;联属公司 >5^Z'!Z"  
associated corporation 相联法团 U7PA%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I">z#@CT  
公认会计师公会〔英国〕 9!9 Gpi  
Association of Futures Exchange Brokers 香港期货经纪协会 ~S-x-cZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?WAlW,H>  
association of underwriters 承保人组织 [j93Mp  
assumption of control 接管 0A 4(RLGg  
assurance 担保;保险;转易;转易书 f[|xp?ef  
assurance of interest 权益的转易 TqQ>\h"&_  
at 19XX price 按一九XX年价格计算 <S\S @3  
at a discount 按赔价计算;按贴水价格计算;打折扣 uN$X3Ls_  
at a premium 按溢价计算;按升水价格计算 1GEE^Eu  
at call 通知付款;按通知 ;7m>40W  
at constant market price 按固定市价计算 =z=Guvcn`  
at constant price 按固定价格计算 t4gD*j6J3  
at cost 按成本计算 sp_(j!]jX  
at current market price 按当时市价计算;按现时市价计算 XLmbpEh  
at current price 按当时价格计算;按现时价格计算 Opjt? ]  
at factor cost 按要素成本计算;按生产要素成本计算 hJd#Gc~*M  
at money-of-the-day price 按付款当日价格计算 :nwcO3~`  
at or better 按指定或较佳价位〔买卖指令〕 GuDus2#+  
at par 按面值计算;平价 V7lDuiAI  
at sight 见票即付 -q+Fj;El  
at the close 按收市盘 0A1l"$_|  
at the opening 按开市盘 kN}.[enI~  
attestation 见证;见证条款 u|QfCwQ  
at-the-money option 平价期权 6eS#L21*  
attorney 受权人;受托代表人 :=i0$k<E/  
attornment 新拥有人承认书 /au\OBUge  
attributable profit 可归属利润 cOUO_xp(  
attributable share value 可归属股份价值 ~(%G; fZ?x  
Auckland Stock Exchange 奥克兰证券交易所 RIJBHOa  
auction 拍卖 q!AS}rV  
auctioneer 拍卖商 |xf%1(Rl@  
audit 审计;核数 tS!~> X  
Audit Commission 审计署 gcv,]v 8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N}dJ)<(2~  
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〕 *:&fw'vd,  
audit review 帐目审查 @#T?SNIL5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p O: EJ  
audited account 审计帐目;经审计的帐目 x&9 I2"  
audited annual account 经审计的周年帐目 <c\aZ9+V  
audited balance sheet 经审计的资产负债表 _puQX@i  
auditor 核数师;核数主任;审计师 gsU&}R1*h  
auditor's certificate 核数师证明书;审计师证明书 *g=*}2  
auditor's report 核数师报告;审计师报告 D6ck1pxkx  
Aussie bond 澳元债券 x65e,'  
austerity budget 紧缩预算 N`zHe*=[~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g:2/!tujL  
Australia All Ordinaries Index 澳洲所有普通股票指数 mB1)!  
Australian Dollar [AUD] 澳元 rBny*!n  
Australian Options Market 澳大利亚期权市场 P{}Oe *9"  
Australian Securities Commission 澳洲证券事务监察委员会 5:s]z#8)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0c3G_I=  
Australian Stock Exchange 澳大利亚证券交易所 lZ.,"F@  
Austrian Schilling [ATS] 奥地利先令 Q`//HOM,  
authentication 认证;鉴证 G)e 20Mst  
authority to purchase 委托购买证;委购书 k~q[qKb8y:  
authorization 认可;核准;授权;授权书 <v2R6cj5  
authorization by direction 指示授权 RMvlA' c  
authorization by instruction 指令授权 yGD0}\!n  
authorization by warrant 令状授权 \4vFEJSh  
authorization of unit trust 单位信托的认可 xeHu-J!P  
authorized agent 指定代理人 ?&X6VNbU  
authorized capital 法定资本 db4&?55Q  
authorized clerk 出市员 "^trHh8=  
authorized dealer 认可交易商 ~z aV.3#  
authorized financial institution 认可财务机构 ~P/G^cV3s  
authorized fund 认可基金 Yb6\+}th  
authorized fund house 获授权的基金公司;认可基金公司 6C3y+@9  
authorized institution 认可机构 #|e <l1F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 F;_;lRAb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #15q`w  
authorized insurer 获授权保险人;获认可承保人 [ wu%t8O2  
authorized investment 特准投资项目 %2L9kw'  
authorized person 获授权人 j2\G1@05  
authorized representative 获授权代表 K^> qn,]H'  
authorized share capital 法定股本 ,%jJ ,G,  
automated quotation system 自动报价系统 IcIMa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZtvU~'Q  
自动交易系统〔香港期货交易所有限公司〕 A5/h*`Q\\  
automatic adjustment mechanism 自动调整机制 t)m4"p7  
automatic adjustment system 自动调整系统 8ziYav  
Automatic Clearing House 自动票据交换所 bZlAK)  
automatic exchange rates accumulation system 自动化汇率累集系统 !PQRlgcG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h T Xc0  
automatic teller machine [ATM] 自动柜员机 ~j 4=PT  
autopay 自动转帐  LSfj7j`  
available assets 可用资产 (*;u{m=  
available fiscal reserve 现存财政储备 jG^~{7#  
available profit 可用利润 ze ua`jQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3n/L; T,X  
average 平均;平均数;海损 Jg Xbs+.  
average basic salary 平均基本薪金 Z g'[.wov  
average consumer expenditure 平均消费开支;一般消费开支 2 43DdIG$  
average cost 平均成本 "*T)L<G  
average cost of land production 增辟土地平均成本 [cH/Y2[  
average daily turnover 平均每日成交额 C4G)anT  
average daily wage rate 平均每日工资率 '*-SvA\Cx  
average expenditure pattern 平均开支模式  I&v B\A  
average growth rate 平均增长率 O:U@m@7  
average net fixed assets 固定资产平均净值 ^Uf`w7"iY  
average of relatives 相对价格平均数  qJK^i.e  
average price 平均价格 2cDC6rul  
average propensity to consume 平均消费倾向;一般消费倾向 Wu}Co  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ._R82 gy  
average rate 平均率 K)14v;@  
average revenue 平均收入;平均收益 <AIsNqr  
average stock 平均库存;平均存货 F0!r9U((  
average yearly rent 平均年租 &B.r&K&  
avoidance of double taxation 避免双重课税 dn5v|[dJ  
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 5FzRusNiA  
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