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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: SyAvKd`g  
A share A股;甲类股份  Z%I  
abatement of tax 减税;减扣免税额 ;'81jbh  
ABN AMRO Bank N.V. 荷兰银行 f|y:vpd%  
above-the-line expenditure 线上项目支出;经常预算支出 0afei4i~N  
above-the-line receipt 线上项目收入;经常预算收入 ,39aF*r1Q  
ABSA Asia Limited 南非联合亚洲有限公司 `R"I;qV  
absolute change 绝对数值变更 #Rg|BfV-  
absolute expenditure 实际开支 p{PE@KO:  
absolute guideline figure 绝对准则数字 BTM), w2  
absolute interest 绝对权益 `/HUV&i"S  
absolute order of discharge 绝对破产解除令 WM)-J^)BJ  
absolute profit margin 绝对利润幅度 9;?UvOI;  
absolute value 实值;绝对值 XUuu-wm:}  
absolutely vested interest 绝对既得权益 97K[(KE  
absorbed cost 已吸收成本;已分摊成本 ljK rj  
absorption 吸收;分摊;合并 g;ZxvR)ZJk  
absorption rate 吸收率;摊配率;分摊率 R\XKMF3mN3  
ACB Finance Limited 亚洲商业财务有限公司 C/(M"j M  
acceptable form of reciprocity 合理的互惠条件 z>w`ZD}XY  
acceptable rate 适当利率;适当汇率 N)&4Hy  
acceptance agreement 承兑协议 CRbdAqofV  
acceptance for honour 参加承兑 fX jG5Tv  
acceptor 承兑人;接受人;受票人 w '3#&k+  
acceptor for honour 参加承兑人 E~LT b) !  
accident insurance 意外保险 z<.?x%4O  
Accident Insurance Association of Hong Kong 香港意外保险公会 &-5_f* {  
accident insurance scheme 意外保险计划 _-5,zP R  
accident year basis 意外年度基准 z5W@`=D  
accommodation 通融;贷款 P ~PIMkt  
accommodation bill 通融票据;空头票据 J)mh u}  
accommodation party 汇票代发人 %F kMv  
account balance 帐户余额;帐户结余 v\`9;QV5  
account book 帐簿 1 { , F  
account collected in advance 预收款项 J[^}u_z  
account current book 往来帐簿 "_2Ng<2  
account of after-acquired property 事后取得的财产报告  :ujCr.  
account of defaulter 拖欠帐目 EC|'l  
account payable 应付帐款 Jv.U Q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0euuT@_$  
account receivable 应收帐款 5MzFUv0)  
account receivable report 应收帐款报表 uUKcB:  
account statement 结单;帐单;会计财务报表 V 21njRS  
account title 帐户名称;会计科目 YDGS}~m~Q  
accountant's report 会计师报告 !Ci~!)$z6  
Accountant's Report Rules 会计师报告规则 Cuc$3l(%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Agrp(i"\@  
Accounting Arrangements 《会计安排》 kD[ r.Dma  
accounting basis 会计基础 eHDef  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^Q&u0;OJ  
Accounting Circular 《会计通告》 7OjR._@  
accounting class 会计类别 +nQw?'9Z  
accounting date 记帐日期;会计结算日期 ^!q?vo\j|  
accounting for money 款项核算 7z~_/mAI  
Accounting Officer 会计主任  r[?1  
accounting period 会计报告期;会计期 h[Gg}N!  
accounting policy 会计政策;会计方针 ^[15&T5  
accounting practice 会计惯例 WoxwEi1~0  
accounting principle 会计准则 0j C3fT!n  
accounting record 会计记录 0-{t FN  
accounting report 会计报告 #M A4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #[#KL/i)$  
Accounting Society of China 中国会计学会 s|y:UgD  
accounting statement 会计报表 b*ef);  
accounting system 会计制度;会计系统 GJqE!I,.  
accounting transaction 会计事项;帐务交易 *6(kbes  
accounting treatment 会计处理 TNJG#8n%Y  
accounting year 会计年度 MQKfJru7  
accretion 增值;添加 |pa$*/!NT  
accrual 应计项目;应累算数目 uytE^  
accrual basis 应计制;权责发生制 Et_V,s<|  
accrual basis accounting 应计制会计;权责发生制会计 GElvz'S~  
accrue 应累算;应计 UU8pz{/  
accrued benefit 应累算利益 HK+/:'P u  
accrued charges 应计费用 I7^zU3]Ul  
accrued cumulative preference share dividend 应累算的累积优先股股息 pu,?<@0YK  
accrued expenses 应累算费用 0EJ(.8hwm  
accrued interest payable 应付利息;应计未付利息 7)%+=@  
accrued interest receivable 应收利息;应计未收利息 67y Tvr@a  
accrued right 累算权益 US  
accruing profit 应累算的利润 CkswJ:z)sc  
accumulated fiscal reserve 累积财政储备 .G o{1[  
accumulated profit 累积利润;滚存溢利 cwV]!=RtO  
accumulated reserve 累积储备 5[n(7;+gw  
accumulation of surplus income 累积收益盈余 gl&5l1&  
acquired assets 既得资产 r < cVp^  
acquisition 收购;购置;取得 3Tq\BZ  
acquisition cost 购置成本 ^9-&o  
acquisition expenses 购置费用 Y?534l)j  
acquisition of 100% interest 收购全部股权 ,C {*s$  
acquisition of control 取得控制权 ,sGZ2=M}J  
acquisition of fixed assets 购置固定资产 FYS/##r  
acquisition of shell “买壳” upvS|KUil  
acquisition price 收购价 -R>}u'EG>  
act of God 天灾 moVbw`T  
acting partner 执事合伙人 81*M= ?  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ~SvC[+t+U  
active partner 积极参与的合伙人 5Zw1y@k(  
active trading 交投活跃 Y wkyq>Rv  
actual circulation 实际流通 M# 18H<]  
actual cost 实际成本 OCy0#aPRS  
actual expenditure 实际开支;实际支出 BnRN;bu  
actual income 实际入息;实际收入;实际收益 NzKUtwnIz  
actual market 现货市场 M,}|tsL  
actual price 现货价;实际价格 .@Ut?G  
actual profit 实际利润 -YD+(c`l  
actual quotation 实盘;实际价位;实际报价 lO:. OZu  
actual year basis 按实际年度计算 Z0De!?ALV\  
actuals 实货 2DD:~Tbi  
actuarial investigation 精算调查 7hy&-<  
actuarial principle 精算原则 ^s.V;R  
actuarial report 精算师报告 mZIoaF>t  
Actuarial Society of Hong Kong 香港精算学会 ! Q<>3 xZ  
actuarial valuation 精算师估值 "7>>I D  
actuary 精算师 5PcJZi^.l  
ad referendum agreement 暂定协议;有待覆核的协定 tRpEF2  
ad valorem duty 从价税;按值征税 Q%aU42?_1  
ad valorem duty system 从价税制 !.1%}4@Q]  
ad valorem fee 从价费 NA,C Z  
ad valorem tariff 从价关税 :fk2]{KTL  
additional allowance 额外免税额  '8j$';&`  
additional amount for unexpired risk 未过期风险的额外款额 6WoAs)ZF  
additional assessable profit 补加应评税利润 7*DMVok:  
additional assessment 补加评税 1}ZKc=Pfu  
additional commitment 额外承担 (6v (9p  
additional commitment vote 额外承担拨款 Yl;^ k0ZI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w;v7_  
additional dependent parent allowance 供养父母额外免税额 }IEb yb  
additional provision 额外拨款 aCV4AyG  
additional stamp duty 附加印花税 L!_ZY  
additional tax 补加税罚款;补加税款 >+5?F*`\D*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ;V<iL?  
adjudged bankrupt 被裁定破产 DP/J (>eG  
adjudicated bankrupt 裁定破产人 P'MY[&|mM'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }bU8G '  
adjudication of bankruptcy 裁定破产;宣告破产 /MQU >&  
adjudication of insolvency 裁定无力偿还债务 *Ywpz^2?:  
adjusted actual 经调整的实数;调整后的实数 T!W~n ZC  
adjusted current assets 经调整的流动资产;调整后的流动资产 R_sC! -  
adjusted figure 经调整的数字;调整后的数额 2wqk,c[]  
adjusted liabilities 经调整的负债;调整后的负债 8vk..!7n}  
adjusted loss 经调整的亏损;调整后的亏损 ^[Cv26  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 w<9>Q1(  
adjusted profit 经调整的利润;调整后的利润 5BR5X\f0  
adjusted surplus 经调整的盈余额;调整后的盈余额 w#i[_  
adjusted value 经调整的价值;调整后的价值 ZDL']*)'  
adjustment 调整;修订;理算〔保险〕 z'p:gv]  
adjustment centre 调剂中心 Da$r`  
adjustment lag 调整过程的时间差距;调整时差  g/UaYCjM  
adjustment mechanism 调整机制 X}P$emr7  
adjustment of loss 亏损调整 >ds%].$-\  
adjustment process 调整过程;调整程序 0tk#Gs[  
adjustment range 调整幅度 Cc?TSZ8[  
administered exchange rate 受管制汇率 clI*7j.4E#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -)!> M>=s  
administration expenses 行政费用 Ch )dLPz@  
administration fee 手续费;行政费 pS4&w8s  
administration in bankruptcy 破产管理 #<( = }?  
administration order 遗产管理令 eK/?%t  
administrator 管理人;遗产管理人 2fIRlrA$  
administrator of the estate 遗产管理人 (eCFWmO  
admission of debt 债项承认书 HmK*bZ  
admission of proof 接纳债权证明 %=j3jj[  
advance 放贷款项;垫付款项;预支款项;预付款项 -VDo[Zy  
advance account 暂支帐目;预付款帐户 n3MWs);5  
advance compensation 预付补偿金 ZWV|# c<G  
advance from shareholder 股东垫款 mYB`)M*Y  
advance pending reimbursement 预支以待日后付还 :"0J=>PH:  
advanced economy 先进经济体系 H(0q6~|  
advancement 预付;预付财产 UkCnqNvx  
advances warrant 垫款令 /\mKY%kyh  
advancing 贷出 /RLq>#:h**  
adverse balance 逆差 `nR%Cav,U  
adverse exchange 逆汇 t<:D@J]a  
advertisement addressed to shareholders 在报章刊登的致股东通告 CLKov\U\  
advice for collection 托收通知书 CGw--`#\  
advice of drawing 提款通知书;汇票通知书 pO<-.,  
advice of payment 付款通知 6)\dBOz  
Advisory Committee [Securities and Futures Commission] nA>sHy  
谘询委员会〔证券及期货事务监察委员会〕 2W M\e lnA  
Advisory Committee on Diversification 经济多元化谘询委员会 u!N{y,7W)  
affidavit 誓章;遗产申报誓章 KRsAv^']  
affidavit of no receipt 述明无收款的誓章 I>h<b_y  
affiliate 联号;联营公司;附属公司 y?[snrK G  
affiliated company 附属公司;联号;联营公司 0h$GI"dR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )_zlrX  
affordability 负担能力 ^C&+ ~+  
African Development Bank [AfDB] 非洲开发银行 !rxp?V n -  
after-acquired property 事后取得的财产 /7$mxtB5%L  
after-hours dealing 市后交易 j&6 jRX  
after-tax profit 税后盈利;税后利润;税后溢利 &;H{cv`  
agency agreement 代理协议 Iy {U'a!  
agency expenses 代理机构的开支 FgA//)1  
agency fee 代理费 dTEJ=d40  
Agency Law 《代理法》 B'>*[!A  
agent 代理人;承销人 UkR3}{i  
agent of company 公司代理人 guN4-gGDr<  
agent's fee 代理人费;经纪费 )Du -_Z  
aggregate 总计;总数;总体数字 .&,[,  
aggregate amount 总款额;总额 ST1Ts5I  
aggregate assets and liabilities 总体资产与负债  *2u E  
aggregate at constant price 按固定价格计算的总体数字 fUag1d  
aggregate demand 总需求 rlok%Rt4Z  
aggregate gross position 总持仓量 }\v^+scD  
aggregate limit 总限额 5IMSNGS  
aggregate of salaries tax 合计薪俸税 !jS4!2'  
aggregate performance 总体表现;总体业绩 hN`gB#N3  
aggregate supply 总体供应 Pn TZ/|  
aggregate surplus 总盈余 +I|8Q|^SD  
aggregate total 整体总额 eNySJf  
aggregate value 总值;合计价值 &J"YsY  
aggregated basis 合计基准 & %}/AoU  
aggregated net chargeable income 合计应课税入息实额 %/0gWG  
aggregation 合并计算;合计;总和 g jG2  
aggregation of incomes of husband and wife 夫妇入息合并计算 mp `PE=  
aggregation of property 财产的总和 O{KB0"s>i  
agio 差价;贴水 3 %(Y$8U  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 F1|zXg)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ph7pd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 KS!yT_O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _[E\=  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 xi {|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }F{=#Kqn^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &>}.RX]t  
agreement for a settlement 授产协议 +!&$SNLh(  
agreement for assignment 转让协议 :B#EqeI  
agreement for sale 售卖协议;买卖协议 y~#\#w {  
agreement for sale and purchase 买卖协议 zi!#\ s^  
agreement for the payment of interest 支付利息协议 t/:w1rw  
agreement for the repayment of money 还款协议 O4+F^+qN  
agreement of reinsurance 再保险协议 <GWR7rUH  
Agricultural Bank of China 中国农业银行 P!+v:'P5f  
air passenger departure tax 飞机乘客离境税 ,zgNE*{Y"4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uIP iM8(  
airport tax 机场税 =Q?f96T  
alcohol duty 酒精税 ;bHfn-X  
alienation 让与;让渡;转让 oXc/#{NC  
alimony 生活费;赡养费 x72G^`Wv  
All Ordinaries Index [AOI] 所有普通股指数 ?M&4pO&Y  
all risks 全险;综合险 nlfPg-78B+  
All Sales Record for Stock Market 《股票市场成交报告》 ~"mj;5Id  
Allied Capital Resources Limited 新联财务有限公司 NM L|"R;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0M!0JJy#*  
allocation letter 拨款信件 OAok  
allocation of fund 分配款项;预留款项 PKtU:Eg  
allocation of profit 利润分配;溢利分配 F/<qE!(  
allocation warrant 拨款令 $Xt;A&l2?  
allotment 分配;配股 ('WY5Yps  
allotment notice 股份配售通知;配股通知 ,+-?Zv 2  
allotment of shares 股份分配 oeN zHp_  
allowable 可获宽免;免税的 #\b ;2>  
allowable business loss 可扣除的营业亏损 agY5Dg7  
allowable expenses 可扣税的支出 [-VGArD[k,  
allowance 免税额;津贴;备抵;准备金 "|4jP za  
allowance for debts 债项的免税额 gB+ G'I  
allowance for depreciation by wear and tear 耗损折旧免税额 UvD-C?u'  
allowance for funeral expenses 殡殓费的免税额 ^g]xU1] *  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =x4a~=HX  
allowance for repairs and outgoings 修葺及支出方面的免税额 9-- dRTG  
allowance to debtor 给债务人的津贴 =h\E<dw  
alteration of capital 资本更改 "]<}Hy  
alternate trustee 候补受托人 a%n'%*0  
amalgamation 合并 PPgW ^gj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 px [~=$F  
ambit of charges 征税范围;收费范围 )VY10 R)$  
amended valuation 经修订的估值 }N|\   
American Commodities Exchange 美国商品交易所 5Bd(>'ig_  
American Express Bank Limited 美国运通银行 WD;)VsP  
American Stock Exchange 美国证券交易所 DQ5W6W  
amortization 摊销 <3Fz>}V32  
amount due from banks 存放银行同业的款项 Ars,V3ep  
amount due from banks abroad 存放海外银行同业的款项 e`ex]py<C  
amount due from holding companies 控股公司欠款 Y`]rj-8f0B  
amount due from local banks 存放本港银行同业的款项 c(:Oyba  
amount due to banks 银行同业的存款 b]K>vhQV  
amount due to banks abroad 海外银行同业的存款 #7C6yXb%  
amount due to holding companies 控股公司存款 V2QW\2@$  
amount due to local banks 本港银行同业的存款 BvI 0v:  
amount due to outport banks 外埠银行同业的存款 CXa Ld7nMX  
amount for note issue 发行纸币的款额 Oo/8Y E @  
amount of bond 担保契据的款额 "3ug}k  
amount of consideration 代价款额 AY@k-4  
amount of contribution 供款数额 5Jd` ^U  
amount of indebtedness 负债款额 ;*`_#Rn#  
amount of principal of the loan 贷款本金额 EP0a1.C  
amount of rates chargeable 应征差饷数额 OequU'j  
amount of share capital 股本额 )]}$   
amount of sums assured 承保款额 >Qk97we'9  
amount of variation 变动幅度 ER2V*,n@  
amount of vote 拨款数额 ~,G]glu8  
amount payable 应付款额 ?1$\pq^  
amount receivable 应收款额 HSql)iT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h/9Sg*k  
analysis 分析 zi_[ V@Es/  
ancillary risk 附属风险 Cn/q=  
annual account 周年帐目;周年帐目报表;年度决算;年结 7yUvL8p-  
annual accounting date 年结日期 * 2%oZX F  
annual allowance 每年免税额;年积金;年度津贴;年津 [U']kt  
annual balance 年度余额 n531rkK-   
annual disposable income 每年可动用收入 qu!<lW~c  
annual estimates 周年预算 8'% +G  
annual fee 年费 "Y(%oJS]D  
annual general meeting 周年大会 DZ%8 |PmB  
annual growth rate 年增率;每年增长率 5IO3 %p?  
annual long-term supplement 长期个案每年补助金 mVHFT~x7}  
annual pensionable emolument 可供计算退休金的年薪 }Oh5Nm)  
annual report 年报 _]_LF[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Dq"e$JM<  
annual return 周年报表;周年申报表;每年报税表格 b8e*Pv/  
Annual Return Rules 《周年报表规则》 N&,"kRFFo  
annual review of consumer prices 每年消费物价回顾 {~"Em'}J  
annual roll-forward basis 逐年延展方式 YiO3<}Uf  
annual salary 年薪 U#$:\fT  
annual statement 年度报表;年度决算表 P8u"T!G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?qIGQ/af&  
annuitant 年金受益人 H<{*ub4'L*  
annuity 年金 @@; 1%z  
annuity contract 年金合约 S~} +ypV  
annuity on human life 人寿年金 xNx`J@xt$  
antecedent debt 先前的债项 ^[*AK_o_DQ  
ante-dated cheque 倒填日期支票 8m \;P  
anticipated expenditure 预期开支 )Jmw|B  
anticipated net profit 预期纯利 ~(M*6b  
anticipated revenue 预期收入 5 5a@)>h  
anti-inflation measure 反通货膨胀措施 }:"R-s  
anti-inflationary stance 反通货膨胀立场 `} ZL'\G  
apparent deficit 表面赤字 m9uUDq#GJ  
apparent financial solvency 表面偿债能力 tPA"lBS !  
apparent partner 表面合伙人 HN^w'I'bp  
application for personal assessment 个人入息课税申请书 $*wu~  
application of fund 资金应用 Km%8Yw0+  
application to release as liquidator and to destruct the books of accounts and documents sAf9rZt*'  
申请免除清盘人职务及毁灭帐簿与文件 ]KzJ u`O%G  
appointed actuary 委任精算师 Mru~<:9  
appointed auditor 委任核数师;委任审计师 EyzY2>"^  
appointed trustee 委任的受托人 }&=uZ:  
appointer 委任人 sM<:C  
apportioned pro rata 按比例分摊 miWw6!()  
apportionment 分配;分摊 f)qPFM]%z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zab w!@]  
apportionment formula 分摊方程式 %jpH:-8'2  
apportionment of estate duty 遗产税的分摊 %OTQRe:  
appraisal 估价;评估 yM W'-\  
appreciable growth 可观增长 0VG^GKmx  
appreciable impact 显着影响 *:k~g].Iz  
appreciable increase 可观增长 zCyR<as7  
appreciation 增值;升值 vxF:vI# @  
appreciation against other currencies 相对其他货币升值 kK08W3@&t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T$f:[ye]Z  
appreciation tax 增值税 zv&ePq\#  
appropriation 拨款;拨用;拨付 m<~>&mWr  
appropriation account 拨款帐目 9$8X> T^   
Appropriation Bill 拨款法案 $]xE$dzJ  
appropriation-in-aid system 补助拨款办法 "Fo  
approved assets 核准资产 rE9Ta8j6  
approved basket stock 认可一篮子证券 .Ydr[  
approved budget 核准预算 @<0h"i x  
approved charitable donation 认可慈善捐款 0oXK&Z  
approved charitable institution 认可慈善机构 Ug%<b  
approved currency 核准货币;认可货币 x4/T?4k  
approved estimates 核准预算 }3LBbG0Bw  
approved estimates of expenditure 核准开支预算 +0pgq (  
approved overseas insurer 核准海外保险人 %-T}s`Z  
approved overseas trust company 核准海外信托公司 lK_ ~d_f  
approved pooled investment fund 核准汇集投资基金 &9S8al 8"  
approved provident fund scheme 认可公积金计划 oD Q9.t  
approved provision 核准拨款 Zjw!In|vC  
approved redeemable share 核准可赎回股份 02;f2;I  
approved regional stock 认可地区性证券 pW`ntE#L  
approved retirement scheme 认可退休金计划 xzuPie\  
approved subordinated loan 核准附属贷款 &E} I  
arbitrage 套戥;套汇;套利 Ka[Sm|-q  
arbitrageur 套戥者;套汇者 0-6:AHix  
arbitrary amount 临时款项 X L{{7%j  
arrangement 措施;安排;协定 HCI'q\\  
arrears 欠款 ^U R-#WaQ  
arrears of pay 欠付薪酬 gNG0k$nP  
arrears of revenue 逾期未收税款;逾期未收的帐项 vsOdp:Yp9!  
articles of association 组织章程;组织细则;组织章程细则 eV@4VxaZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `M towXj  
ascertainment of profit 确定利润 }(8D!XgWa  
"Asia Clear" “亚洲结算系统” z7D*z8,i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OaX HJ^k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \65vfE~ O  
Asian Development Fund [ADF] 亚洲发展基金 ubiQ8Bx  
Asian dollar bond 亚洲美元债券 [1t\|v  
Asian dollar market 亚洲美元市场 //ne']L  
Asian dollar rate 亚洲美元利率 ^Tb}]aHg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^p{A!I!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =ip~J<sw&  
asked price 沽盘;喊价;索价;卖方报价 liBAJx  
assessable income 应评税入息 HQ ELK  
assessable loss 应评税亏损 Q"x`+?!  
assessable profit 应评税利润 L{+&z7M  
assessable value 应评税值 0(Yh~{   
assessed profit 估定利润 )*q7pO\cty  
assessed value 经评估价值 Tw`F?i~  
assessment 评税;评定;估价;评税单 H8(0. IR  
assessment number 评税编号;估价编号 we6+2  
assessment of additional tax 补加税评税 (CKhY~,/u  
assessment of performance 业绩评估;实绩评价 Vu_7uSp,)  
Assessor 评税主任 My'9S2Y8nv  
asset price bubbles 资产价格泡沫 ^K1~eb*K  
asset-backed securities 具资产保证的证券 : HQ8M*o  
assets accretion 资产增值 5?#OR!N  
assets and liabilities 资产与负债 jV(xYA3  
assets betterment statement 资产递增表;资产改进表 1R^XWAb  
assets lending 实物放款;有抵押贷款 nsM>%+o  
assets of the company passing on the death 死者去世时转移的公司资产 ze#rYNvo/  
assets pledged as security for liabilities 用作负债抵押的资产 Ngm O0H  
assets portfolio 资产投资组合 pe`TH::p  
assets price 资产价格 2tg/S=t}  
assets quality 资产质素 GqmDDL1  
assets realization 资产变现 bUY:XmA  
assets refinancing arrangement 资产再集资安排 ,)B~cic'u  
assets securitization 资产证券化 SXT@& @E  
assets situated outside Hong Kong 在香港以外地方的资产 =rf )yp-D  
assets stripping 削减资产;拆卖资产 (Von;U  
assets value 资产值 W>aQ tT  
assignee 承让人 :8\*)"^E  
assignment 转让;转让书;转让契 1[fkXO{  
assignment of interest 权益转让 1 Ovx$ *  
assignment of letters patent and trade mark 专利证书及商标转让 *o:B oP=S  
assignment of property 物业转让;物业转让书 Qd&d\w/  
assignment right 转让权 3[00-~&U  
assignor 转让人 MX4 :e>dtd  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 k'WS"<-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6Y92&  
associate member 附属会员 |ec(z  
associated body corporate 相联法人团体 qY*%p  
associated company 相联公司;联属公司 T_5*iwI  
associated corporation 相联法团 ~#IWM+I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >uP{9kDm  
公认会计师公会〔英国〕 |g: '')>[  
Association of Futures Exchange Brokers 香港期货经纪协会 X-*KQ+ ?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &k%wOz1vM  
association of underwriters 承保人组织 mTrI""Jsu;  
assumption of control 接管 .>AFf9P  
assurance 担保;保险;转易;转易书 Q+y-*1   
assurance of interest 权益的转易 x`j$9XN5  
at 19XX price 按一九XX年价格计算 Eb4< 26A  
at a discount 按赔价计算;按贴水价格计算;打折扣  Xv? S  
at a premium 按溢价计算;按升水价格计算 $w";*">:0  
at call 通知付款;按通知 ?vL^:f["  
at constant market price 按固定市价计算 n##w[7B*  
at constant price 按固定价格计算 vMW-gk  
at cost 按成本计算 M; S-ESQ  
at current market price 按当时市价计算;按现时市价计算 U&d-?PI  
at current price 按当时价格计算;按现时价格计算 ^=-*L 3f  
at factor cost 按要素成本计算;按生产要素成本计算 k`iq<b  
at money-of-the-day price 按付款当日价格计算 's7SZ$(  
at or better 按指定或较佳价位〔买卖指令〕 M rH%hRV6R  
at par 按面值计算;平价 qw Kh,[]  
at sight 见票即付 gOES2 4$2  
at the close 按收市盘 g#9*bF  
at the opening 按开市盘 K\Y6 cj  
attestation 见证;见证条款 rH} Dt@  
at-the-money option 平价期权 @'NaA SB  
attorney 受权人;受托代表人 n'x`oI)-  
attornment 新拥有人承认书 XSHwE)m  
attributable profit 可归属利润 )P(d66yq'u  
attributable share value 可归属股份价值 c!(~BH3p  
Auckland Stock Exchange 奥克兰证券交易所 {8>_,z^P)  
auction 拍卖 iBPdCp%]`  
auctioneer 拍卖商 bCY^.S-  
audit 审计;核数 q)z1</B-  
Audit Commission 审计署 x9{Sl[2&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JUaKj@a|  
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〕 r,Y/4(.c7U  
audit review 帐目审查 +^]PBMM1w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U(Hq4D  
audited account 审计帐目;经审计的帐目 }~Kyw7?  
audited annual account 经审计的周年帐目 wzLiVe-  
audited balance sheet 经审计的资产负债表 J4K|KS7   
auditor 核数师;核数主任;审计师 Is*0?9qU  
auditor's certificate 核数师证明书;审计师证明书 ;03*qOYc  
auditor's report 核数师报告;审计师报告 ]mJAKycE%  
Aussie bond 澳元债券 {ZBb. $}RC  
austerity budget 紧缩预算 ,uqbS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +=29y@c  
Australia All Ordinaries Index 澳洲所有普通股票指数 61eKGcjs:  
Australian Dollar [AUD] 澳元 [jtj~]&mO  
Australian Options Market 澳大利亚期权市场 5  a*'N~  
Australian Securities Commission 澳洲证券事务监察委员会 Um0<I)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V;(*\"O  
Australian Stock Exchange 澳大利亚证券交易所 Jj^<:t5{rN  
Austrian Schilling [ATS] 奥地利先令 4{;8 ]/.a  
authentication 认证;鉴证 H$qdU!c  
authority to purchase 委托购买证;委购书 DT7-v4Zd  
authorization 认可;核准;授权;授权书 T$8$9D_u  
authorization by direction 指示授权 :BZx ) HxQ  
authorization by instruction 指令授权 oRJP5Y5na  
authorization by warrant 令状授权 (1r>50Ge  
authorization of unit trust 单位信托的认可 ,[K)E  
authorized agent 指定代理人 n9-q5X^e>  
authorized capital 法定资本 2YP"nj#  
authorized clerk 出市员 t2-zJJf8  
authorized dealer 认可交易商 Y$`hudJ&  
authorized financial institution 认可财务机构 IG3K Pmu  
authorized fund 认可基金 q NQ3(1xW  
authorized fund house 获授权的基金公司;认可基金公司 iHG:W wM&  
authorized institution 认可机构 ^2?O+ =,F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w\8r h\Mvh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y[8co<p  
authorized insurer 获授权保险人;获认可承保人 efAahH  
authorized investment 特准投资项目 XtH_+W+O  
authorized person 获授权人 +/_B/[e<>  
authorized representative 获授权代表 z&HN>7  
authorized share capital 法定股本 da86Jj=k  
automated quotation system 自动报价系统 $nd-[xV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~PS2[5yo  
自动交易系统〔香港期货交易所有限公司〕 cI4qgV  
automatic adjustment mechanism 自动调整机制 Z=/L6Zb  
automatic adjustment system 自动调整系统 |~" A:gf  
Automatic Clearing House 自动票据交换所 MFdFZkpiV  
automatic exchange rates accumulation system 自动化汇率累集系统 eJ)KE5%n#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Bc"}nSjH  
automatic teller machine [ATM] 自动柜员机 ]zR;%p  
autopay 自动转帐 XGup,7e9  
available assets 可用资产 0|+hm^'_  
available fiscal reserve 现存财政储备 :M?')  
available profit 可用利润 !&:W1Jkp(  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 OXCml(>{  
average 平均;平均数;海损 ^[?+=1 k  
average basic salary 平均基本薪金 D(ntVR  
average consumer expenditure 平均消费开支;一般消费开支 Bw/H'Y  
average cost 平均成本 /dvnQW4}8  
average cost of land production 增辟土地平均成本 'hHX"\|RA  
average daily turnover 平均每日成交额 2Q_{2(nQb  
average daily wage rate 平均每日工资率 ws(}K+y_  
average expenditure pattern 平均开支模式 +nyN+X34B  
average growth rate 平均增长率 y8WXp_\  
average net fixed assets 固定资产平均净值 . eag84_  
average of relatives 相对价格平均数 eRqexqO!  
average price 平均价格 rxK[CDM,  
average propensity to consume 平均消费倾向;一般消费倾向 d~f0]O  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9qO:K79|  
average rate 平均率 BMsy}08dQ  
average revenue 平均收入;平均收益 wk <~Y 3u  
average stock 平均库存;平均存货 ^VYZ %  
average yearly rent 平均年租 iO=uXN1g  
avoidance of double taxation 避免双重课税 Ue\oIi  
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 ?BZ`mrH^  
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