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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:  |0C|$2  
A share A股;甲类股份 \j2 : 6]Hm  
abatement of tax 减税;减扣免税额 d vg;  
ABN AMRO Bank N.V. 荷兰银行 x*loACee.  
above-the-line expenditure 线上项目支出;经常预算支出 GsP@ B'  
above-the-line receipt 线上项目收入;经常预算收入 OBKC$e6I  
ABSA Asia Limited 南非联合亚洲有限公司 vxbH^b  
absolute change 绝对数值变更 }<5\O*kX4  
absolute expenditure 实际开支 b:}wR*Adc  
absolute guideline figure 绝对准则数字 bik] JIM  
absolute interest 绝对权益 dU sJv  
absolute order of discharge 绝对破产解除令 /?.r!Cp  
absolute profit margin 绝对利润幅度 JqVBT+:  
absolute value 实值;绝对值 2-"Lxe65f  
absolutely vested interest 绝对既得权益 3oppV_^JdT  
absorbed cost 已吸收成本;已分摊成本 /ctaAQDUh\  
absorption 吸收;分摊;合并 |?;"B:0  
absorption rate 吸收率;摊配率;分摊率 ohQz%?r  
ACB Finance Limited 亚洲商业财务有限公司 YO.`l~ v  
acceptable form of reciprocity 合理的互惠条件 K%[}[.cW  
acceptable rate 适当利率;适当汇率 ]HNT(w@  
acceptance agreement 承兑协议 )M&Azbu  
acceptance for honour 参加承兑 }2iKi(io*  
acceptor 承兑人;接受人;受票人 WL)_8!  
acceptor for honour 参加承兑人 UZ4tq  
accident insurance 意外保险 4 BE:&A  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]zhq.O >2{  
accident insurance scheme 意外保险计划 V:,3OLL*  
accident year basis 意外年度基准 .  T6_N  
accommodation 通融;贷款 F'?5V0\he  
accommodation bill 通融票据;空头票据 @ }zS/LO  
accommodation party 汇票代发人 W[[YOK1T  
account balance 帐户余额;帐户结余 l(k rUv  
account book 帐簿 0M/\bE G(_  
account collected in advance 预收款项 ?FY@fO?es  
account current book 往来帐簿 T9<H%iF  
account of after-acquired property 事后取得的财产报告 m 1'&{O:  
account of defaulter 拖欠帐目 K*HVn2OV  
account payable 应付帐款 m &3HFf  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .swgXiRvs  
account receivable 应收帐款 J#Ne:Aj_  
account receivable report 应收帐款报表 C$2o o@  
account statement 结单;帐单;会计财务报表 }OX>(  
account title 帐户名称;会计科目 _Ssv:x c,  
accountant's report 会计师报告 %b-;Rn  
Accountant's Report Rules 会计师报告规则 Fu1|b2B-x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 XqE55Jclp  
Accounting Arrangements 《会计安排》 TeGLAt  
accounting basis 会计基础 Yn[EI7D  
accounting by Official Receiver 破产管理署署长呈交的帐目 iP#A-du  
Accounting Circular 《会计通告》 %CsTB0Y7n,  
accounting class 会计类别 AT8B!m   
accounting date 记帐日期;会计结算日期 Q8gdI  
accounting for money 款项核算 JX2 |  
Accounting Officer 会计主任 b]so9aCz  
accounting period 会计报告期;会计期 "b1R5(Ar  
accounting policy 会计政策;会计方针 K;ry4/Vap  
accounting practice 会计惯例 %`s9yRk9>E  
accounting principle 会计准则 ,h wf  
accounting record 会计记录 pxCGE[@`  
accounting report 会计报告 {*ko=77$*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )K\k6HC.  
Accounting Society of China 中国会计学会 6&OonYsP  
accounting statement 会计报表 WrK^>  
accounting system 会计制度;会计系统 x%:> Ol  
accounting transaction 会计事项;帐务交易 B!E<uVC  
accounting treatment 会计处理 0o"<^] _|  
accounting year 会计年度 @WDqP/4  
accretion 增值;添加 vU \w3  
accrual 应计项目;应累算数目 gKm~cjCB`~  
accrual basis 应计制;权责发生制 e u=f-HW]  
accrual basis accounting 应计制会计;权责发生制会计 0\_R|i_`>  
accrue 应累算;应计 ]Gd]KP@S  
accrued benefit 应累算利益 VtPoc(o4]  
accrued charges 应计费用 UQji7K }  
accrued cumulative preference share dividend 应累算的累积优先股股息 zOu$H[  
accrued expenses 应累算费用 d'g{K]=tF  
accrued interest payable 应付利息;应计未付利息 0|DG\&?  
accrued interest receivable 应收利息;应计未收利息 @h7GTA \  
accrued right 累算权益 ]uj.uWD  
accruing profit 应累算的利润 `X.=uG+m  
accumulated fiscal reserve 累积财政储备 v-r[~  
accumulated profit 累积利润;滚存溢利 `>Kk;`  
accumulated reserve 累积储备 "'H7F ,k'  
accumulation of surplus income 累积收益盈余 rfZj8R&  
acquired assets 既得资产 RQK**  
acquisition 收购;购置;取得 7"CH\*%  
acquisition cost 购置成本 ~RR_[t2Z  
acquisition expenses 购置费用 \'^Z_6{w  
acquisition of 100% interest 收购全部股权 Med"dHo7  
acquisition of control 取得控制权 n nnA,  
acquisition of fixed assets 购置固定资产 *V@MAt  
acquisition of shell “买壳” k`4\.m"&  
acquisition price 收购价 E*T84Jh6  
act of God 天灾 KbuGf$Bv  
acting partner 执事合伙人 gx>mKSzy  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #35S7G^@`  
active partner 积极参与的合伙人 BI]ut |Qw  
active trading 交投活跃 `w+9j-  
actual circulation 实际流通 q@RY.&mgW  
actual cost 实际成本 O,xAu}6f+  
actual expenditure 实际开支;实际支出 rbJ)RN^.  
actual income 实际入息;实际收入;实际收益 5@&i:vs5y  
actual market 现货市场 &<#BsFz  
actual price 现货价;实际价格 Kn9=a-b?,  
actual profit 实际利润 :#&U95EC0  
actual quotation 实盘;实际价位;实际报价 T=p}By3a  
actual year basis 按实际年度计算 ?=@Q12R)X  
actuals 实货 aab4c^Ms=  
actuarial investigation 精算调查 j>Bk; f|  
actuarial principle 精算原则 OAnn`*5Up  
actuarial report 精算师报告 Mb/6>  
Actuarial Society of Hong Kong 香港精算学会 PJ11LE  
actuarial valuation 精算师估值 2DBFXhP  
actuary 精算师 j n&9<"W  
ad referendum agreement 暂定协议;有待覆核的协定 A@Yi{&D_Q]  
ad valorem duty 从价税;按值征税 0R^(rE"2#  
ad valorem duty system 从价税制 VV}fW"_ND  
ad valorem fee 从价费 gZ=9Y:$  
ad valorem tariff 从价关税 MPEBinE?  
additional allowance 额外免税额 Nxs%~ wZ   
additional amount for unexpired risk 未过期风险的额外款额 ThQEQ6y  
additional assessable profit 补加应评税利润 Ynh4oWUp  
additional assessment 补加评税 {^19.F  
additional commitment 额外承担 ^[\53\R~  
additional commitment vote 额外承担拨款 Ew,wNR`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [,A'  
additional dependent parent allowance 供养父母额外免税额 m"m;(T{ v  
additional provision 额外拨款 h}:5hi Jw  
additional stamp duty 附加印花税 <n~g+ps  
additional tax 补加税罚款;补加税款 !VZCM{  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ZwrYs s  
adjudged bankrupt 被裁定破产 u(G;57ms  
adjudicated bankrupt 裁定破产人 .N><yQ-j3'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^fiRRFr[  
adjudication of bankruptcy 裁定破产;宣告破产 |(w#NE5  
adjudication of insolvency 裁定无力偿还债务 ;<)-*?m9  
adjusted actual 经调整的实数;调整后的实数 FCB/FtI0  
adjusted current assets 经调整的流动资产;调整后的流动资产 ghO//?m  
adjusted figure 经调整的数字;调整后的数额 j 8AR#  
adjusted liabilities 经调整的负债;调整后的负债 N{z(|2{A#  
adjusted loss 经调整的亏损;调整后的亏损 P:h4  
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+CHoS  
adjusted profit 经调整的利润;调整后的利润 te4"+[ $|  
adjusted surplus 经调整的盈余额;调整后的盈余额 7Hlh (k  
adjusted value 经调整的价值;调整后的价值 >5},qs:lZ  
adjustment 调整;修订;理算〔保险〕 3$G25=eN  
adjustment centre 调剂中心 |/Q."d  
adjustment lag 调整过程的时间差距;调整时差 3LnyQ  
adjustment mechanism 调整机制 AA%g^PWpR  
adjustment of loss 亏损调整 LYT<o FE-  
adjustment process 调整过程;调整程序 xcRrI|?eC  
adjustment range 调整幅度 Jz8#88cY  
administered exchange rate 受管制汇率 tZBE& :l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UHl/AM> !  
administration expenses 行政费用 t:@A)ip  
administration fee 手续费;行政费 8uD%]k=#!  
administration in bankruptcy 破产管理 <^c0bY1  
administration order 遗产管理令 `TR9GWU+B  
administrator 管理人;遗产管理人 "uER a(i  
administrator of the estate 遗产管理人 w]YyU5rhS  
admission of debt 债项承认书 ej53O/hP  
admission of proof 接纳债权证明 .0;k|&eBD  
advance 放贷款项;垫付款项;预支款项;预付款项 cZF;f{t  
advance account 暂支帐目;预付款帐户 v&,VC~RN-J  
advance compensation 预付补偿金 0$h$7'a  
advance from shareholder 股东垫款 6]A\8Ty  
advance pending reimbursement 预支以待日后付还 7 ,~Krzv  
advanced economy 先进经济体系 ,ui'^8{gK  
advancement 预付;预付财产 WG=r? xE  
advances warrant 垫款令 Jj!tRZT  
advancing 贷出 5:3$VWLa <  
adverse balance 逆差 T ]nR XW$  
adverse exchange 逆汇 Vw@x  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fm~}A4  
advice for collection 托收通知书 |N.q[>^R  
advice of drawing 提款通知书;汇票通知书 X?xm1|\  
advice of payment 付款通知 4~MUc!  
Advisory Committee [Securities and Futures Commission] NW Qu-]P  
谘询委员会〔证券及期货事务监察委员会〕 x(6.W"-S  
Advisory Committee on Diversification 经济多元化谘询委员会 A/6nV n  
affidavit 誓章;遗产申报誓章 zQ^[=siZ}  
affidavit of no receipt 述明无收款的誓章 ]`U?<9~Ob  
affiliate 联号;联营公司;附属公司 z#67rh {  
affiliated company 附属公司;联号;联营公司 7uH{UpslJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nE$ V<Co}  
affordability 负担能力 d"uM7PMs7x  
African Development Bank [AfDB] 非洲开发银行 \V\ET  
after-acquired property 事后取得的财产 TbM*?\7  
after-hours dealing 市后交易 `.Q3s?1F  
after-tax profit 税后盈利;税后利润;税后溢利 } j@@  
agency agreement 代理协议 \>k#]4@rp  
agency expenses 代理机构的开支 |L-juT X9  
agency fee 代理费 (D3m5fO  
Agency Law 《代理法》 l zkn B  
agent 代理人;承销人 3nGK674;z  
agent of company 公司代理人 A^7Zy79  
agent's fee 代理人费;经纪费 Ev ,8?  
aggregate 总计;总数;总体数字 Ekp 0.c8:  
aggregate amount 总款额;总额 D\~$6#B>>  
aggregate assets and liabilities 总体资产与负债 o6%f%:&  
aggregate at constant price 按固定价格计算的总体数字 MNE)<vw>  
aggregate demand 总需求 jl29~^@}1i  
aggregate gross position 总持仓量 D)$k{v#~  
aggregate limit 总限额 g+F_M  
aggregate of salaries tax 合计薪俸税 Lh$ac-Ct  
aggregate performance 总体表现;总体业绩 QZP;k!"w  
aggregate supply 总体供应 E1[%~Cpw*  
aggregate surplus 总盈余 Ykq }9  
aggregate total 整体总额 $)a5;--W  
aggregate value 总值;合计价值 ,fL e%RP  
aggregated basis 合计基准 bTKxv<  
aggregated net chargeable income 合计应课税入息实额 ZI]K+jza  
aggregation 合并计算;合计;总和 +@v} (  
aggregation of incomes of husband and wife 夫妇入息合并计算 HYa!$P3}[  
aggregation of property 财产的总和 #Jb$AA! z  
agio 差价;贴水 :|( B[  
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》 $ $+z^%'_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O/@[VPf  
《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》 (Gs g+c   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h"m7r4f  
《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》 g 0=t9J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v65r@)\`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K",]_+b  
agreement for a settlement 授产协议 OPh@H.)^  
agreement for assignment 转让协议 $$>,2^qr&L  
agreement for sale 售卖协议;买卖协议 : P2;9+v  
agreement for sale and purchase 买卖协议 ~qxc!k!w4  
agreement for the payment of interest 支付利息协议 2M`Ni&v  
agreement for the repayment of money 还款协议 +}'K6x_  
agreement of reinsurance 再保险协议 "FD~XSRL  
Agricultural Bank of China 中国农业银行 CtxK{:  
air passenger departure tax 飞机乘客离境税 Pk2 "\y@q/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Z)4P>{  
airport tax 机场税 NE nP3A  
alcohol duty 酒精税 x&p=vUuukP  
alienation 让与;让渡;转让 2AE|N_v8W  
alimony 生活费;赡养费 -OAH6U9^  
All Ordinaries Index [AOI] 所有普通股指数 zj4JWUM2  
all risks 全险;综合险 y['icGU6  
All Sales Record for Stock Market 《股票市场成交报告》 Lj\<qF~n  
Allied Capital Resources Limited 新联财务有限公司 +fmZ&9hFNJ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '1*MiFxKq  
allocation letter 拨款信件 Dne&YVF9V  
allocation of fund 分配款项;预留款项 <VPtbM@(m  
allocation of profit 利润分配;溢利分配 1yf&ck1R  
allocation warrant 拨款令  5 Ep  
allotment 分配;配股 3<lDsb(}0A  
allotment notice 股份配售通知;配股通知 c" HCc]  
allotment of shares 股份分配 fTcRqov  
allowable 可获宽免;免税的 @UBp;pb}=h  
allowable business loss 可扣除的营业亏损 ;T(^riAEl  
allowable expenses 可扣税的支出 b`=rd 4cpU  
allowance 免税额;津贴;备抵;准备金 ,+{ 43;a  
allowance for debts 债项的免税额 N/p_6GYMa  
allowance for depreciation by wear and tear 耗损折旧免税额 v<**GW]neD  
allowance for funeral expenses 殡殓费的免税额 xbIA97g-O,  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Y6Q6--P  
allowance for repairs and outgoings 修葺及支出方面的免税额 0eIR)#j*  
allowance to debtor 给债务人的津贴 c Ix(;[U  
alteration of capital 资本更改 fW`F^G1R  
alternate trustee 候补受托人 BC+qeocg  
amalgamation 合并 U[u6UG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tL|Q{+i yE  
ambit of charges 征税范围;收费范围 W[ DB !ue  
amended valuation 经修订的估值 X?a67qL  
American Commodities Exchange 美国商品交易所 umYdr'p!v  
American Express Bank Limited 美国运通银行 a WC sLH  
American Stock Exchange 美国证券交易所 F!'"mU<f  
amortization 摊销 mZ%\`H+  
amount due from banks 存放银行同业的款项 =n&83MYX  
amount due from banks abroad 存放海外银行同业的款项 P'';F}NwfX  
amount due from holding companies 控股公司欠款 N*;/~bt7 P  
amount due from local banks 存放本港银行同业的款项 H(|v  
amount due to banks 银行同业的存款 \zU R9h  
amount due to banks abroad 海外银行同业的存款 Nq8A vBwo4  
amount due to holding companies 控股公司存款 cQ%HwYn  
amount due to local banks 本港银行同业的存款 v4Gkf  
amount due to outport banks 外埠银行同业的存款 uNDkK o<M  
amount for note issue 发行纸币的款额 Z )I4U  
amount of bond 担保契据的款额 #B[>\D"*  
amount of consideration 代价款额 ~<3yTl>  
amount of contribution 供款数额 |,crQ'N'  
amount of indebtedness 负债款额 0rj*SC_  
amount of principal of the loan 贷款本金额 @(L|  
amount of rates chargeable 应征差饷数额 _L ].n)b  
amount of share capital 股本额 =>U~ligu  
amount of sums assured 承保款额 7;V5hul  
amount of variation 变动幅度 BDg /pDnwg  
amount of vote 拨款数额 G<I5%Yo6G  
amount payable 应付款额 WJWrLu92\U  
amount receivable 应收款额 NgQl;$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y,r2m nq  
analysis 分析 SQ[}]Tm;n  
ancillary risk 附属风险 . j },  
annual account 周年帐目;周年帐目报表;年度决算;年结 hB4.tMgZ  
annual accounting date 年结日期 -_dgd:or  
annual allowance 每年免税额;年积金;年度津贴;年津 ;DOz92X94  
annual balance 年度余额 TfOZ>uR"g  
annual disposable income 每年可动用收入 %]` WsG  
annual estimates 周年预算 pD9c%P  
annual fee 年费 1Ppzch7  
annual general meeting 周年大会 K`sm  
annual growth rate 年增率;每年增长率  E7,\s   
annual long-term supplement 长期个案每年补助金 lPQH_+)Z"  
annual pensionable emolument 可供计算退休金的年薪 1*"Uc!7.%  
annual report 年报 f\JyN@w+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hV%l}6yS&  
annual return 周年报表;周年申报表;每年报税表格 qi$8GX=~r  
Annual Return Rules 《周年报表规则》 r_",E=e  
annual review of consumer prices 每年消费物价回顾 ~*qGH  
annual roll-forward basis 逐年延展方式 g|oPRC$I'  
annual salary 年薪 VI4d/2e  
annual statement 年度报表;年度决算表 R.7" ZG  
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 J&?kezs  
annuitant 年金受益人 S;C3R5*:  
annuity 年金 POf \l  
annuity contract 年金合约 0qv)'[O  
annuity on human life 人寿年金 oT'XcMn  
antecedent debt 先前的债项 Lv"83$^S9  
ante-dated cheque 倒填日期支票 W~qo `r  
anticipated expenditure 预期开支 )8_0d)  
anticipated net profit 预期纯利 7g$t$cZby,  
anticipated revenue 预期收入 QZY (S*Up  
anti-inflation measure 反通货膨胀措施 'nul{RE*  
anti-inflationary stance 反通货膨胀立场 UkC\[$-"\  
apparent deficit 表面赤字 #r C% \  
apparent financial solvency 表面偿债能力 K{c^.&6D  
apparent partner 表面合伙人 sC$X7h(Q+  
application for personal assessment 个人入息课税申请书 N=kACEo  
application of fund 资金应用 ^s-3U  
application to release as liquidator and to destruct the books of accounts and documents />?d 2?  
申请免除清盘人职务及毁灭帐簿与文件 a;(:iMCi  
appointed actuary 委任精算师 8CL05:&  
appointed auditor 委任核数师;委任审计师 Ce:kMkJ  
appointed trustee 委任的受托人 C<pF13*4  
appointer 委任人 w?[)nlNW  
apportioned pro rata 按比例分摊 1VeCAx[e  
apportionment 分配;分摊 ;4 &~i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mo/xEB/O  
apportionment formula 分摊方程式 ]lo O5  
apportionment of estate duty 遗产税的分摊 er_aol e  
appraisal 估价;评估 W{`;][  
appreciable growth 可观增长 9/{g%40B^  
appreciable impact 显着影响 O =fT;&%.  
appreciable increase 可观增长 ^ZsME,  
appreciation 增值;升值 1_' ZbZv4h  
appreciation against other currencies 相对其他货币升值 tf,_4_7#$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r&qD!l5y  
appreciation tax 增值税 `4o;Lz~  
appropriation 拨款;拨用;拨付 &45.*l|mo  
appropriation account 拨款帐目 X!@Gv:TD  
Appropriation Bill 拨款法案 gyPF!"!5dq  
appropriation-in-aid system 补助拨款办法 ZE9*i}r  
approved assets 核准资产 /swTn1<Y  
approved basket stock 认可一篮子证券 ?E`J-ncP  
approved budget 核准预算 _tjH=Ff$  
approved charitable donation 认可慈善捐款 1)%o:Xy o  
approved charitable institution 认可慈善机构 9}4L 8?2  
approved currency 核准货币;认可货币 w-KtxG(  
approved estimates 核准预算 QM IQy  
approved estimates of expenditure 核准开支预算 _CgD7d  
approved overseas insurer 核准海外保险人 $6_J` 7  
approved overseas trust company 核准海外信托公司 \6N\6=t!A  
approved pooled investment fund 核准汇集投资基金 ?TXFOr]g]2  
approved provident fund scheme 认可公积金计划 b x@CzXre;  
approved provision 核准拨款 -{O2Nv-]]  
approved redeemable share 核准可赎回股份 6Hz=VhQrN  
approved regional stock 认可地区性证券 f7`y*9^  
approved retirement scheme 认可退休金计划 sU8D;ML7  
approved subordinated loan 核准附属贷款 Qcw/>LaL:  
arbitrage 套戥;套汇;套利 k_ skn3,u  
arbitrageur 套戥者;套汇者 \+,jM6l}-  
arbitrary amount 临时款项 BKIt,7j  
arrangement 措施;安排;协定 a; "+Py  
arrears 欠款 27MgwX NQ  
arrears of pay 欠付薪酬 W] lFwj  
arrears of revenue 逾期未收税款;逾期未收的帐项 qP"m819m  
articles of association 组织章程;组织细则;组织章程细则 1q*3V8  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {\%x{  
ascertainment of profit 确定利润 .VI2V-Q  
"Asia Clear" “亚洲结算系统” Un<~P@T%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'HC4Q{b`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4fN<pG,  
Asian Development Fund [ADF] 亚洲发展基金 jQc0_F\  
Asian dollar bond 亚洲美元债券 ?O_;{(F_  
Asian dollar market 亚洲美元市场 H1X6f7`  
Asian dollar rate 亚洲美元利率 {{O1C ~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y.>r>o"0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {U4%aoBd8  
asked price 沽盘;喊价;索价;卖方报价 h7*m+/O  
assessable income 应评税入息 $ }&6p6|  
assessable loss 应评税亏损 J sH9IK:  
assessable profit 应评税利润 JeO(sj$e  
assessable value 应评税值 )qKfTt N`  
assessed profit 估定利润 n>@(gDq  
assessed value 经评估价值 M]&9Kg3   
assessment 评税;评定;估价;评税单 OaEOk57%de  
assessment number 评税编号;估价编号 vX{]_  
assessment of additional tax 补加税评税 $GcVC (]  
assessment of performance 业绩评估;实绩评价 lAoH@+dyA+  
Assessor 评税主任 5r.{vQ  
asset price bubbles 资产价格泡沫 .rS0zU  
asset-backed securities 具资产保证的证券 E;+3VJ+F"  
assets accretion 资产增值 U*6r".sz  
assets and liabilities 资产与负债 O|8p #  
assets betterment statement 资产递增表;资产改进表 rc"Z$qU?  
assets lending 实物放款;有抵押贷款 U#Ud~Q q  
assets of the company passing on the death 死者去世时转移的公司资产 U?kJXM2  
assets pledged as security for liabilities 用作负债抵押的资产 kefQH\<X  
assets portfolio 资产投资组合 ?&N JN/+%  
assets price 资产价格 . [C ~a  
assets quality 资产质素 xL mo?Y*  
assets realization 资产变现 fFsA[@5tul  
assets refinancing arrangement 资产再集资安排 lc*<UZR  
assets securitization 资产证券化 aK,G6y  
assets situated outside Hong Kong 在香港以外地方的资产 ATwPfo8jx@  
assets stripping 削减资产;拆卖资产 KF-n_:Bd+  
assets value 资产值 9XS'5AXN  
assignee 承让人 |n~- LH++  
assignment 转让;转让书;转让契 #wt#-U;  
assignment of interest 权益转让 7^ER?@:W  
assignment of letters patent and trade mark 专利证书及商标转让 oJ5V^.  
assignment of property 物业转让;物业转让书 "_9Dau$  
assignment right 转让权 t,&1~_9  
assignor 转让人 x ;kW }U  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 65g\WB+/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Zj$U _  
associate member 附属会员 32dR`qb  
associated body corporate 相联法人团体 3]V" 9+  
associated company 相联公司;联属公司 TJ+yBMd*%  
associated corporation 相联法团 3C5<MxtK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] edA.Va|0  
公认会计师公会〔英国〕 :dB6/@f W  
Association of Futures Exchange Brokers 香港期货经纪协会 ZXp=QH+f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V,lz}&3L  
association of underwriters 承保人组织 F(mm0:lT  
assumption of control 接管 $+-2/=>Xk  
assurance 担保;保险;转易;转易书 ,zO!`|I  
assurance of interest 权益的转易 ,\ov$biL  
at 19XX price 按一九XX年价格计算 bKiV<&Z5d  
at a discount 按赔价计算;按贴水价格计算;打折扣  w;)@2}  
at a premium 按溢价计算;按升水价格计算 !A g W @  
at call 通知付款;按通知 85-00m ~  
at constant market price 按固定市价计算 )p 2kx  
at constant price 按固定价格计算 H htAD Y  
at cost 按成本计算 %I?uO( @  
at current market price 按当时市价计算;按现时市价计算 :H3qa2p  
at current price 按当时价格计算;按现时价格计算 @=:( b"Sg  
at factor cost 按要素成本计算;按生产要素成本计算 ]H%y7kH8  
at money-of-the-day price 按付款当日价格计算 y1z4qSeM  
at or better 按指定或较佳价位〔买卖指令〕 Xji<oih  
at par 按面值计算;平价 '9*(4/,UJJ  
at sight 见票即付 tKu'Q;J  
at the close 按收市盘 kbiMqiPG  
at the opening 按开市盘 r65/O5F  
attestation 见证;见证条款 d/N&bTg:  
at-the-money option 平价期权 h9$Ov`N(%  
attorney 受权人;受托代表人 3y<;fdS7  
attornment 新拥有人承认书 6f(K'v  
attributable profit 可归属利润 ?X~Keb  
attributable share value 可归属股份价值 94\k++kc  
Auckland Stock Exchange 奥克兰证券交易所 ?o?~Df&  
auction 拍卖 "1yXOy^2  
auctioneer 拍卖商 \$W>@w0  
audit 审计;核数 n}}$-xl  
Audit Commission 审计署 rISg`-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p78X,44xg  
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〕 *+rO3% ;t  
audit review 帐目审查 ;(5b5PA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CWHTDao  
audited account 审计帐目;经审计的帐目 C/U^8,6\n  
audited annual account 经审计的周年帐目 0"3l2Eo  
audited balance sheet 经审计的资产负债表 dJ#mk5= "  
auditor 核数师;核数主任;审计师 1>|2B&_^  
auditor's certificate 核数师证明书;审计师证明书 5Z@OgR  
auditor's report 核数师报告;审计师报告 #Fm,mO$v  
Aussie bond 澳元债券 \%g# __\  
austerity budget 紧缩预算 t&*X~(Yb!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -YPUrU[)  
Australia All Ordinaries Index 澳洲所有普通股票指数 :/A3l=}iV  
Australian Dollar [AUD] 澳元 EA) K"C  
Australian Options Market 澳大利亚期权市场 o)GLh^g_I'  
Australian Securities Commission 澳洲证券事务监察委员会 N D`?T &PK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "Y-_83  
Australian Stock Exchange 澳大利亚证券交易所 Yi:@>A<#  
Austrian Schilling [ATS] 奥地利先令 =^%#F~o:  
authentication 认证;鉴证 YEqZ((H  
authority to purchase 委托购买证;委购书 Rf9;jwU  
authorization 认可;核准;授权;授权书 m:_'r"o  
authorization by direction 指示授权 K*NCIIDh  
authorization by instruction 指令授权 s"gNHp.oF  
authorization by warrant 令状授权 W"MwpV  
authorization of unit trust 单位信托的认可 {$5?[KD  
authorized agent 指定代理人 AR8zCKBc^  
authorized capital 法定资本 }V:ZGP#!'  
authorized clerk 出市员 P+K< /i  
authorized dealer 认可交易商 \W:~;GMeD  
authorized financial institution 认可财务机构 LpN_s#  
authorized fund 认可基金 XA PqRJ*Z  
authorized fund house 获授权的基金公司;认可基金公司 mhpaPin*JS  
authorized institution 认可机构 EVYICR5g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,}?x!3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c%tb6@C  
authorized insurer 获授权保险人;获认可承保人 % s&l^&ux  
authorized investment 特准投资项目 1<766  
authorized person 获授权人 h0ml#A`h  
authorized representative 获授权代表 U|yXJ.Z3  
authorized share capital 法定股本 vM5yiHI(jb  
automated quotation system 自动报价系统 KFZ2%:6>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] QmxI ;l  
自动交易系统〔香港期货交易所有限公司〕 _[IOPHa"  
automatic adjustment mechanism 自动调整机制 /zV&ebN]  
automatic adjustment system 自动调整系统 ;=r_R!d@  
Automatic Clearing House 自动票据交换所 {^(h*zxn  
automatic exchange rates accumulation system 自动化汇率累集系统 fXD9w1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `-yo-59E[  
automatic teller machine [ATM] 自动柜员机 Fp=O:]  
autopay 自动转帐 !79eF)  
available assets 可用资产 # O<,  
available fiscal reserve 现存财政储备 :Q]P=-Y8  
available profit 可用利润 >x'R7z23  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 l|{q8i#4V  
average 平均;平均数;海损 X3mHg5zt  
average basic salary 平均基本薪金 csK;GSp}  
average consumer expenditure 平均消费开支;一般消费开支 Qze.1h  
average cost 平均成本 P-]u&m/6  
average cost of land production 增辟土地平均成本 :yFUlO:  
average daily turnover 平均每日成交额 -?%81 z.Qq  
average daily wage rate 平均每日工资率 d0U-:S-  
average expenditure pattern 平均开支模式 !DU4iq_.  
average growth rate 平均增长率 r8%"#<]/  
average net fixed assets 固定资产平均净值 WtS5i7:<Y  
average of relatives 相对价格平均数 ;8Qx~:c  
average price 平均价格 |[./jg"  
average propensity to consume 平均消费倾向;一般消费倾向 ; ,9:1.L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 XSOSy2:  
average rate 平均率 ,9~=yC  
average revenue 平均收入;平均收益 +V Oczl=  
average stock 平均库存;平均存货 v0q(k;Ya  
average yearly rent 平均年租 6~b)Hc/  
avoidance of double taxation 避免双重课税 ^GL>xlZ(  
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 %r =9,IJ  
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