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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: CW/L(RQ  
A share A股;甲类股份 V3a6QcG  
abatement of tax 减税;减扣免税额 Bx$?*y&f!v  
ABN AMRO Bank N.V. 荷兰银行 UM]3MS:[  
above-the-line expenditure 线上项目支出;经常预算支出 TGPZUyi3!=  
above-the-line receipt 线上项目收入;经常预算收入 mV4gw'.;7  
ABSA Asia Limited 南非联合亚洲有限公司 D~M R)z_p~  
absolute change 绝对数值变更 T:|p[Xbo  
absolute expenditure 实际开支 KQw>6)  
absolute guideline figure 绝对准则数字 S0r+Y0J]<  
absolute interest 绝对权益 R>;&4Sjr  
absolute order of discharge 绝对破产解除令 e:.?T\  
absolute profit margin 绝对利润幅度 pm:-E(3#  
absolute value 实值;绝对值 E_Y!in 70  
absolutely vested interest 绝对既得权益 Bm%|WQK  
absorbed cost 已吸收成本;已分摊成本 lq, ]E/<&  
absorption 吸收;分摊;合并 r{S DJa  
absorption rate 吸收率;摊配率;分摊率 87!m l  
ACB Finance Limited 亚洲商业财务有限公司 l7@cov  
acceptable form of reciprocity 合理的互惠条件 8]1,EE<  
acceptable rate 适当利率;适当汇率 Ss\?SEq  
acceptance agreement 承兑协议 'Yc^9;C(  
acceptance for honour 参加承兑 hH%fWB2(  
acceptor 承兑人;接受人;受票人 p1 HbD`ST  
acceptor for honour 参加承兑人 >dD$GD{  
accident insurance 意外保险 cN&:V2,  
Accident Insurance Association of Hong Kong 香港意外保险公会 C|3cQ{  
accident insurance scheme 意外保险计划 ZBN,%P!P0  
accident year basis 意外年度基准 +Kg }R5+  
accommodation 通融;贷款 BD86t[${W  
accommodation bill 通融票据;空头票据 asLrXGGyT  
accommodation party 汇票代发人 `s Pk:cNz~  
account balance 帐户余额;帐户结余 b7T;6\[m  
account book 帐簿 du#f_|xG  
account collected in advance 预收款项 Rr[Wka9[  
account current book 往来帐簿 <63TN`B  
account of after-acquired property 事后取得的财产报告 aD_7^8>  
account of defaulter 拖欠帐目 a1%}Ee  
account payable 应付帐款 wrXn|aV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 } _^ vvu  
account receivable 应收帐款 3#>%_@<  
account receivable report 应收帐款报表 Qc PU{#6  
account statement 结单;帐单;会计财务报表 NPM2qL9&J  
account title 帐户名称;会计科目 {Ja(+NQ  
accountant's report 会计师报告 zn_#}}e;G  
Accountant's Report Rules 会计师报告规则 7-~)/7L  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~%f$}{  
Accounting Arrangements 《会计安排》 k#8`996P  
accounting basis 会计基础 bw7gL\*  
accounting by Official Receiver 破产管理署署长呈交的帐目 d&f!\n_~  
Accounting Circular 《会计通告》 3?L[ohKH?:  
accounting class 会计类别 r ) _*MPY  
accounting date 记帐日期;会计结算日期  {d0-.  
accounting for money 款项核算 7y)Ar 8!D  
Accounting Officer 会计主任 fk>{  
accounting period 会计报告期;会计期 ;c DMcKKIA  
accounting policy 会计政策;会计方针 2efdJ&eIV  
accounting practice 会计惯例 I|<]>D-8  
accounting principle 会计准则 6PS[OB{3  
accounting record 会计记录 U[8F{LX  
accounting report 会计报告 NuUiW*|`7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YG8)`X qC  
Accounting Society of China 中国会计学会 ,tg(aL  
accounting statement 会计报表 HJ0;BD.]  
accounting system 会计制度;会计系统 6%>'n?  
accounting transaction 会计事项;帐务交易 6?C';1  
accounting treatment 会计处理 *vEj\  
accounting year 会计年度 tns8B  
accretion 增值;添加 V |}9bNF  
accrual 应计项目;应累算数目 iSW<7pNq0  
accrual basis 应计制;权责发生制 W3\E; C-g0  
accrual basis accounting 应计制会计;权责发生制会计 y;<suGl  
accrue 应累算;应计 .cw)Y#;IG  
accrued benefit 应累算利益 l(}L-:@A  
accrued charges 应计费用 V3r)u\ o'  
accrued cumulative preference share dividend 应累算的累积优先股股息 84WcaH  
accrued expenses 应累算费用 6-)WXJ@V  
accrued interest payable 应付利息;应计未付利息 T JZ~Rpq  
accrued interest receivable 应收利息;应计未收利息 rXE0jTf:a  
accrued right 累算权益 <p/2hHfiD  
accruing profit 应累算的利润 Md~._@`|K  
accumulated fiscal reserve 累积财政储备 Yh fQ pe  
accumulated profit 累积利润;滚存溢利 4dLnX3 v  
accumulated reserve 累积储备 q5'G]j{,Z  
accumulation of surplus income 累积收益盈余 37Q8Yf_  
acquired assets 既得资产 llWY7u"  
acquisition 收购;购置;取得 1EC;t1.7  
acquisition cost 购置成本 HuU$x;~  
acquisition expenses 购置费用 z\" .(fIV  
acquisition of 100% interest 收购全部股权 tY!l}:E[  
acquisition of control 取得控制权 ' ]+!i a  
acquisition of fixed assets 购置固定资产 J[hmY=,  
acquisition of shell “买壳” 'g'RXC}D>  
acquisition price 收购价 .s!0S-RkC  
act of God 天灾 jWi~Q o+  
acting partner 执事合伙人 gTOx|bx  
active market 买卖活跃的市场;交投畅旺的市场;旺市 m6$&yKQ-=h  
active partner 积极参与的合伙人 DLqH*U  
active trading 交投活跃 Vwh ;QJxb  
actual circulation 实际流通 bDJ!Fc/  
actual cost 实际成本 q1x[hv3 pP  
actual expenditure 实际开支;实际支出 G e]NA]<  
actual income 实际入息;实际收入;实际收益 tgi%#8ZDpz  
actual market 现货市场 vR2);ywX  
actual price 现货价;实际价格 Dc$q0|N=z  
actual profit 实际利润 Pc< "qy  
actual quotation 实盘;实际价位;实际报价 :9%e:-  
actual year basis 按实际年度计算 c ^.^5@  
actuals 实货 f5b|,JJ  
actuarial investigation 精算调查 3!fR'L/i  
actuarial principle 精算原则 cRD;a?0/6s  
actuarial report 精算师报告 5dN>Xjpu  
Actuarial Society of Hong Kong 香港精算学会 dg|x(p#  
actuarial valuation 精算师估值 ~ho,bwJM[T  
actuary 精算师 C/qKa[mg  
ad referendum agreement 暂定协议;有待覆核的协定 @fp@1n  
ad valorem duty 从价税;按值征税 k3@d = k  
ad valorem duty system 从价税制 i$@xb_  
ad valorem fee 从价费 D6&P9e_5  
ad valorem tariff 从价关税 jl(D;JnF  
additional allowance 额外免税额 E QU@';~8  
additional amount for unexpired risk 未过期风险的额外款额 fDplYn#  
additional assessable profit 补加应评税利润 x$n.\`f0  
additional assessment 补加评税 p5vQ.Ni*\-  
additional commitment 额外承担 q0Q[]|L  
additional commitment vote 额外承担拨款 "RK"Pn+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Wbd=^hRvq  
additional dependent parent allowance 供养父母额外免税额 xR&:]M[Vg  
additional provision 额外拨款 26nwUNak  
additional stamp duty 附加印花税 N0kCdJv  
additional tax 补加税罚款;补加税款 )j~{P  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K{/i2^4  
adjudged bankrupt 被裁定破产 8~R.iqLoX  
adjudicated bankrupt 裁定破产人 *GBV[D[G,  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Q[K$f%>  
adjudication of bankruptcy 裁定破产;宣告破产 1+N'cB!y  
adjudication of insolvency 裁定无力偿还债务 i7r)9^y  
adjusted actual 经调整的实数;调整后的实数 )$9w Kk\F  
adjusted current assets 经调整的流动资产;调整后的流动资产 <Z3C&BM  
adjusted figure 经调整的数字;调整后的数额 DzE^FY  
adjusted liabilities 经调整的负债;调整后的负债 Y<VX.S2kf  
adjusted loss 经调整的亏损;调整后的亏损 eaDZ^Z Er  
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 MZ-;'w&Z  
adjusted profit 经调整的利润;调整后的利润 'l~7u({u  
adjusted surplus 经调整的盈余额;调整后的盈余额 Kb<c||2Nh5  
adjusted value 经调整的价值;调整后的价值 ]1d)jWG  
adjustment 调整;修订;理算〔保险〕 _BJ:GDz>  
adjustment centre 调剂中心 A>upT'  
adjustment lag 调整过程的时间差距;调整时差 d$bO.t5CLh  
adjustment mechanism 调整机制 P![ZO6`:W'  
adjustment of loss 亏损调整 ,e;,+w=~E  
adjustment process 调整过程;调整程序 @S}j=k  
adjustment range 调整幅度 n/Fxjf0W  
administered exchange rate 受管制汇率 )z@ +|A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uKM` umE  
administration expenses 行政费用 {S9gOg  
administration fee 手续费;行政费 , otXjz  
administration in bankruptcy 破产管理 Ji9o0YR  
administration order 遗产管理令 $fD%18  
administrator 管理人;遗产管理人 qg`ae  
administrator of the estate 遗产管理人 f&^}yqmuE  
admission of debt 债项承认书 &`n:AR`  
admission of proof 接纳债权证明 z8}QXXa  
advance 放贷款项;垫付款项;预支款项;预付款项 \9#f:8Q  
advance account 暂支帐目;预付款帐户 +[uh);vD`G  
advance compensation 预付补偿金 1 Vt,5o5  
advance from shareholder 股东垫款 >h#juO"  
advance pending reimbursement 预支以待日后付还 mkyYs[  
advanced economy 先进经济体系 lV^:2I/  
advancement 预付;预付财产 ej kUNCKQt  
advances warrant 垫款令 /ZabY  
advancing 贷出 |g^YD;9s.  
adverse balance 逆差 *kK +Nvt8s  
adverse exchange 逆汇 l9eTghLi  
advertisement addressed to shareholders 在报章刊登的致股东通告 UsU Ri  
advice for collection 托收通知书 !w%c= V]tV  
advice of drawing 提款通知书;汇票通知书 8gE p5  
advice of payment 付款通知 H@wjZ;R  
Advisory Committee [Securities and Futures Commission] yy8BkG(  
谘询委员会〔证券及期货事务监察委员会〕 K\xM%O?  
Advisory Committee on Diversification 经济多元化谘询委员会 XBCHJj]k  
affidavit 誓章;遗产申报誓章 r^C(|Vx  
affidavit of no receipt 述明无收款的誓章 iZdl0;16[  
affiliate 联号;联营公司;附属公司 x  zF  
affiliated company 附属公司;联号;联营公司 YB4 ZI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OQ_< Vxz  
affordability 负担能力 W? 4:sLC#3  
African Development Bank [AfDB] 非洲开发银行 Y#V(CIDe  
after-acquired property 事后取得的财产 9H4"=!AAgD  
after-hours dealing 市后交易 Hkia&nz'3  
after-tax profit 税后盈利;税后利润;税后溢利 UF5_be,D  
agency agreement 代理协议 5p!{#r6m  
agency expenses 代理机构的开支 r5hkxk'  
agency fee 代理费 DeF`#a0E  
Agency Law 《代理法》 Mpw]dYM  
agent 代理人;承销人 WK*tXc_[b  
agent of company 公司代理人 Y1sK sdV  
agent's fee 代理人费;经纪费 i7h^L)M  
aggregate 总计;总数;总体数字 sB *dv06b0  
aggregate amount 总款额;总额 R-Lpgi<a"  
aggregate assets and liabilities 总体资产与负债 F3!@|/<w  
aggregate at constant price 按固定价格计算的总体数字 #BBDI  
aggregate demand 总需求 &0Y |pY  
aggregate gross position 总持仓量 a-,*iK{_u  
aggregate limit 总限额 -YQS\@?  
aggregate of salaries tax 合计薪俸税 ;k#_/c  
aggregate performance 总体表现;总体业绩 RbxQTM_:M  
aggregate supply 总体供应 e> 9X  
aggregate surplus 总盈余 -th.(eAx  
aggregate total 整体总额 CckfoJ 9  
aggregate value 总值;合计价值 Sft vN-  
aggregated basis 合计基准 |-\anby<  
aggregated net chargeable income 合计应课税入息实额 DPW^OgL;  
aggregation 合并计算;合计;总和 Lc}hjK  
aggregation of incomes of husband and wife 夫妇入息合并计算 5TuwXz1v  
aggregation of property 财产的总和 a9NuYYr,h  
agio 差价;贴水 ^znUf4N1  
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》 +0ukLc@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .{8[o[w =  
《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》 Pz2Q]}(w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~gZ1*8 s`  
《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》 [olSgq!3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CXoiA"P  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WQVU 82b*  
agreement for a settlement 授产协议 l 7dm@S  
agreement for assignment 转让协议 3 I%N4K4  
agreement for sale 售卖协议;买卖协议 l{8O'4;  
agreement for sale and purchase 买卖协议 g]z k`R5  
agreement for the payment of interest 支付利息协议 B!quj!A  
agreement for the repayment of money 还款协议 <`vXyPA6  
agreement of reinsurance 再保险协议 RY)x"\D  
Agricultural Bank of China 中国农业银行 ,|\\C6s  
air passenger departure tax 飞机乘客离境税 `g1?Q4h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O_2o/  
airport tax 机场税 m2(}$z3e  
alcohol duty 酒精税 wY\,b*x  
alienation 让与;让渡;转让 dI7rx+L  
alimony 生活费;赡养费 ke W7pN?  
All Ordinaries Index [AOI] 所有普通股指数 r>bgCQ#-n  
all risks 全险;综合险 #| g h  
All Sales Record for Stock Market 《股票市场成交报告》 _8 K|2$X  
Allied Capital Resources Limited 新联财务有限公司 }eZ \~2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ol_\ "  
allocation letter 拨款信件 !WlL RkwO  
allocation of fund 分配款项;预留款项 8lqmd1v  
allocation of profit 利润分配;溢利分配 W!XBuk-  
allocation warrant 拨款令 3*%+NQIj  
allotment 分配;配股 RfvvX$  
allotment notice 股份配售通知;配股通知 /[>_Ry,  
allotment of shares 股份分配 R7z @y o  
allowable 可获宽免;免税的 N6_1iIM  
allowable business loss 可扣除的营业亏损 SFuSM/Pf  
allowable expenses 可扣税的支出 -t<1A8%  
allowance 免税额;津贴;备抵;准备金 (Lz|o!>  
allowance for debts 债项的免税额 Q-R?y+| x  
allowance for depreciation by wear and tear 耗损折旧免税额 J7{D6@yLS  
allowance for funeral expenses 殡殓费的免税额 o+}1M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w0$+v/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Gb[J3:.  
allowance to debtor 给债务人的津贴 Wy6a4oY  
alteration of capital 资本更改 4`oKvL9  
alternate trustee 候补受托人 gk8 v{'0Er  
amalgamation 合并 7vPG b:y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \+U;$.)3  
ambit of charges 征税范围;收费范围 #Cs/.(<  
amended valuation 经修订的估值 c%b|+4 }x  
American Commodities Exchange 美国商品交易所 7],y(:[=v  
American Express Bank Limited 美国运通银行 :f7!?^;y>  
American Stock Exchange 美国证券交易所 .7Qqs=Au  
amortization 摊销 RJDk7{(  
amount due from banks 存放银行同业的款项 A-myY30  
amount due from banks abroad 存放海外银行同业的款项 $d-yG553  
amount due from holding companies 控股公司欠款 v?3xWXX,  
amount due from local banks 存放本港银行同业的款项 o\Fv~^  
amount due to banks 银行同业的存款 W4nn)qBrh  
amount due to banks abroad 海外银行同业的存款 ,s}&|+ '"  
amount due to holding companies 控股公司存款 uInI{>  
amount due to local banks 本港银行同业的存款 M{)eA<6  
amount due to outport banks 外埠银行同业的存款 A\7sP =  
amount for note issue 发行纸币的款额 _f>)G3p  
amount of bond 担保契据的款额 QRl+7V  
amount of consideration 代价款额 d?YSVmG  
amount of contribution 供款数额 K9ih(fh)  
amount of indebtedness 负债款额 dQp>z%L)  
amount of principal of the loan 贷款本金额 vzSjfv  
amount of rates chargeable 应征差饷数额 >^#Liwm  
amount of share capital 股本额 YT[=o}jS  
amount of sums assured 承保款额 ^oq|^O  
amount of variation 变动幅度 L?8OWLjRy  
amount of vote 拨款数额 DTi^* Wj  
amount payable 应付款额 vYLspZ;S  
amount receivable 应收款额 w0sy@OF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9'|k@i:  
analysis 分析 oGeV!hD  
ancillary risk 附属风险 l&W:t9o  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,:-^O#  
annual accounting date 年结日期 }>,%El/  
annual allowance 每年免税额;年积金;年度津贴;年津 u0?TMy.%  
annual balance 年度余额 Jz&dC  
annual disposable income 每年可动用收入 0%\fm W j  
annual estimates 周年预算 }4c$_  
annual fee 年费 0?I  
annual general meeting 周年大会 cyjgi /Z  
annual growth rate 年增率;每年增长率 +W-b3R:1>  
annual long-term supplement 长期个案每年补助金 EX W?)_pg  
annual pensionable emolument 可供计算退休金的年薪 J- l[dC  
annual report 年报 g?j^d:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l)DcwkIG  
annual return 周年报表;周年申报表;每年报税表格 6oq^n s-  
Annual Return Rules 《周年报表规则》 "J}B lB  
annual review of consumer prices 每年消费物价回顾 7uv"#mq  
annual roll-forward basis 逐年延展方式 wax^iL!  
annual salary 年薪 @LU[po1I  
annual statement 年度报表;年度决算表 ~Lu,jLKL=[  
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 e+2lus,u6t  
annuitant 年金受益人 ^Nav8dma  
annuity 年金 R*ex!u60M  
annuity contract 年金合约 I(j{D>v  
annuity on human life 人寿年金 l.}gWN9-  
antecedent debt 先前的债项 ?"}U?m=  
ante-dated cheque 倒填日期支票 0,__{?!  
anticipated expenditure 预期开支 v )2yR~J  
anticipated net profit 预期纯利 {JKG-0)z?  
anticipated revenue 预期收入 oOXJ7 |n  
anti-inflation measure 反通货膨胀措施 @ K2Ncb7  
anti-inflationary stance 反通货膨胀立场 /<O9^hA|  
apparent deficit 表面赤字 !#olG}#[  
apparent financial solvency 表面偿债能力 GV9pet89yu  
apparent partner 表面合伙人 [>j.x2=  
application for personal assessment 个人入息课税申请书 bgInIe  
application of fund 资金应用 Ia^/^>  
application to release as liquidator and to destruct the books of accounts and documents )J[Ady^5  
申请免除清盘人职务及毁灭帐簿与文件 %$_?%X0=t  
appointed actuary 委任精算师 vKkvB;F41  
appointed auditor 委任核数师;委任审计师 [c=![ *}/  
appointed trustee 委任的受托人 r|3u]rt  
appointer 委任人 bhZ5-wo4%  
apportioned pro rata 按比例分摊 ( Y mIui>  
apportionment 分配;分摊 vL"n oLs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <`A!9+  
apportionment formula 分摊方程式 * _,yK-et  
apportionment of estate duty 遗产税的分摊 dftX$TS  
appraisal 估价;评估 `\BBdQ#bH  
appreciable growth 可观增长 6p,}?6^  
appreciable impact 显着影响 Fk`6 q  
appreciable increase 可观增长 :}v:=ck  
appreciation 增值;升值 c Ct5m  
appreciation against other currencies 相对其他货币升值 "(+aWvb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GsqO^SV  
appreciation tax 增值税 $VxuaOTyVZ  
appropriation 拨款;拨用;拨付 ]HG> Og  
appropriation account 拨款帐目 MAc/ T.[  
Appropriation Bill 拨款法案 ~~ty9;KYL  
appropriation-in-aid system 补助拨款办法 ^M1O)   
approved assets 核准资产 xkaed  
approved basket stock 认可一篮子证券 7tY~8gQel  
approved budget 核准预算 L#_QrR6Sny  
approved charitable donation 认可慈善捐款 <%`z:G3  
approved charitable institution 认可慈善机构 P[ Vf$ q<  
approved currency 核准货币;认可货币 7 :u+-U  
approved estimates 核准预算 yN}<l%  
approved estimates of expenditure 核准开支预算 Z>'hNj)ju  
approved overseas insurer 核准海外保险人 MB.LHIo  
approved overseas trust company 核准海外信托公司 z7*mT}Q  
approved pooled investment fund 核准汇集投资基金 \]L h a  
approved provident fund scheme 认可公积金计划 ,#.^2O9-^  
approved provision 核准拨款 &v r0{]V^  
approved redeemable share 核准可赎回股份 rN {5^+w  
approved regional stock 认可地区性证券 `zcpaE.@  
approved retirement scheme 认可退休金计划 &#]||T-  
approved subordinated loan 核准附属贷款 34vH+,!u  
arbitrage 套戥;套汇;套利 -r{]9v2j  
arbitrageur 套戥者;套汇者 lWU? R  
arbitrary amount 临时款项 XToYtdt2  
arrangement 措施;安排;协定 <,nd]a  
arrears 欠款 7^h*rL9  
arrears of pay 欠付薪酬 D4+OWbf6  
arrears of revenue 逾期未收税款;逾期未收的帐项 [rhK2fr:i  
articles of association 组织章程;组织细则;组织章程细则 vRO`hGH  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 V4%7Xj  
ascertainment of profit 确定利润 4-xg+*()  
"Asia Clear" “亚洲结算系统” Cz4l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r*ry8QA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OgyHX>}bH  
Asian Development Fund [ADF] 亚洲发展基金 D_I_=0qNd  
Asian dollar bond 亚洲美元债券 8GT{vW9  
Asian dollar market 亚洲美元市场 7I6& *I  
Asian dollar rate 亚洲美元利率 pkA(\0E8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 & =vi]z:[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bEzy KrN\  
asked price 沽盘;喊价;索价;卖方报价 9kU|?JE  
assessable income 应评税入息 js=w!q0)9  
assessable loss 应评税亏损 ns8I_H  
assessable profit 应评税利润 r P&.`m88n  
assessable value 应评税值 N5fMMi(O  
assessed profit 估定利润 oVnHbvP1X  
assessed value 经评估价值 d[KG0E5`  
assessment 评税;评定;估价;评税单 [i N}W5 m  
assessment number 评税编号;估价编号 k5GJrK+  
assessment of additional tax 补加税评税 eN I6V/\`  
assessment of performance 业绩评估;实绩评价 uacVF[9|W  
Assessor 评税主任 , @6_sl  
asset price bubbles 资产价格泡沫 ,tOc+3Qz$  
asset-backed securities 具资产保证的证券 ^(yU)k3pu  
assets accretion 资产增值 mINir-  
assets and liabilities 资产与负债 9=MxuBl  
assets betterment statement 资产递增表;资产改进表 y8O<_VOO}"  
assets lending 实物放款;有抵押贷款 a 1pa#WC  
assets of the company passing on the death 死者去世时转移的公司资产 }Xy<F?Mh  
assets pledged as security for liabilities 用作负债抵押的资产 EXbhyg  
assets portfolio 资产投资组合 q^kOyA.  
assets price 资产价格 fYZ)5xnj  
assets quality 资产质素 e_CgZ  
assets realization 资产变现 y+a]?`2  
assets refinancing arrangement 资产再集资安排 ;jpsH?3g  
assets securitization 资产证券化 KZTT2KsYl  
assets situated outside Hong Kong 在香港以外地方的资产 SNf*2~uq)  
assets stripping 削减资产;拆卖资产 lA7\c#  
assets value 资产值 \RyW#[(  
assignee 承让人 QW}N,j$  
assignment 转让;转让书;转让契 'd=B{7k@  
assignment of interest 权益转让 &r !*Y&  
assignment of letters patent and trade mark 专利证书及商标转让 '${xZrzmt  
assignment of property 物业转让;物业转让书 D& #ph%U,P  
assignment right 转让权 ^T/d34A;SP  
assignor 转让人 w#`E;fN'  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {3=]cLtt  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 IH '&W  
associate member 附属会员 9mH/xP:y  
associated body corporate 相联法人团体 \P0>TWE  
associated company 相联公司;联属公司 M&K'5G)7  
associated corporation 相联法团 PaYsn *{})  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5J8U] :Y)  
公认会计师公会〔英国〕 Qa=v }d-O  
Association of Futures Exchange Brokers 香港期货经纪协会 *H,vqs\}y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 veh?oJi@  
association of underwriters 承保人组织 *4F6U  
assumption of control 接管 ;3WVrYe  
assurance 担保;保险;转易;转易书 8;]U:tv  
assurance of interest 权益的转易 p_2-(n@  
at 19XX price 按一九XX年价格计算 3)+}2  
at a discount 按赔价计算;按贴水价格计算;打折扣 (y!<^ Q  
at a premium 按溢价计算;按升水价格计算 ue{0X\[P<  
at call 通知付款;按通知 r%~/y  
at constant market price 按固定市价计算 (Y%pk76d  
at constant price 按固定价格计算 Zb=H\#T  
at cost 按成本计算 pElAY3  
at current market price 按当时市价计算;按现时市价计算 OfGMeN6  
at current price 按当时价格计算;按现时价格计算 p+ bT{:  
at factor cost 按要素成本计算;按生产要素成本计算 =h9&`iwiu  
at money-of-the-day price 按付款当日价格计算 ns,qj} #  
at or better 按指定或较佳价位〔买卖指令〕 =E''$b?Em  
at par 按面值计算;平价 aI:G(C?jm  
at sight 见票即付 H[&X${ap  
at the close 按收市盘 vEIDf{  
at the opening 按开市盘 ACcxQK}  
attestation 见证;见证条款 V/}g'_E  
at-the-money option 平价期权 z<c@<M=Q*  
attorney 受权人;受托代表人 fB3W} dr  
attornment 新拥有人承认书 48 `k"Uy   
attributable profit 可归属利润 6{p] cr  
attributable share value 可归属股份价值 c31k%/.  
Auckland Stock Exchange 奥克兰证券交易所 m#a0HH  
auction 拍卖 z tLP {q#  
auctioneer 拍卖商 4=E9$.3a  
audit 审计;核数 SiyZq"  
Audit Commission 审计署 'XHKhpm<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UfnjhHu  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 w(KB=lA2  
audit review 帐目审查 WS?"OTH.^\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hjm  
audited account 审计帐目;经审计的帐目 MxO0#  
audited annual account 经审计的周年帐目 y BwgLn  
audited balance sheet 经审计的资产负债表 Td !7Rx _  
auditor 核数师;核数主任;审计师 VMZ"i1rP  
auditor's certificate 核数师证明书;审计师证明书 as?~N/}  
auditor's report 核数师报告;审计师报告 syYe0~  
Aussie bond 澳元债券 Ht Z3n"2  
austerity budget 紧缩预算 G 'sEbw'[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s<t*g]0`/  
Australia All Ordinaries Index 澳洲所有普通股票指数 AF}6O(C~  
Australian Dollar [AUD] 澳元 !Z*2X ^  
Australian Options Market 澳大利亚期权市场 ~;A36M-[.  
Australian Securities Commission 澳洲证券事务监察委员会 vf+GC*f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kF lq@['U  
Australian Stock Exchange 澳大利亚证券交易所 [80L|?, *  
Austrian Schilling [ATS] 奥地利先令 E6  2{sA^  
authentication 认证;鉴证 1 \_S1ZS  
authority to purchase 委托购买证;委购书 t_PAXj  
authorization 认可;核准;授权;授权书 y JJNr]oq  
authorization by direction 指示授权 |Y6+Y{|\  
authorization by instruction 指令授权 *0GR }k  
authorization by warrant 令状授权 VYb6#sl  
authorization of unit trust 单位信托的认可 -_@3!X1~i+  
authorized agent 指定代理人 Q$NT>d6Q  
authorized capital 法定资本 G/:;Qig  
authorized clerk 出市员 [h>RO55e  
authorized dealer 认可交易商 V]V~q ]  
authorized financial institution 认可财务机构 a.r+>44M  
authorized fund 认可基金 ~hSr06IY  
authorized fund house 获授权的基金公司;认可基金公司 ep- ~;?  
authorized institution 认可机构 I'M,p<B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n9}3>~ll  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;-:Nw6 E  
authorized insurer 获授权保险人;获认可承保人 8R;)WlLu=  
authorized investment 特准投资项目 :qbbo~U  
authorized person 获授权人 H +O7+=&  
authorized representative 获授权代表 A3VXh^y+  
authorized share capital 法定股本 $y\\ ?  
automated quotation system 自动报价系统 cg-\|H1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z9MT, "  
自动交易系统〔香港期货交易所有限公司〕 J_]B,' 6  
automatic adjustment mechanism 自动调整机制 [J'O5" T  
automatic adjustment system 自动调整系统 dVh*  a  
Automatic Clearing House 自动票据交换所 h7iI=[_V  
automatic exchange rates accumulation system 自动化汇率累集系统 %. =B=*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Gm 0&y  
automatic teller machine [ATM] 自动柜员机 #Ont1>T,G  
autopay 自动转帐 6tC0F=  
available assets 可用资产 y6 bl&_  
available fiscal reserve 现存财政储备 /T53"+7:0  
available profit 可用利润 {=5Wi|  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 e_Ue9c.}  
average 平均;平均数;海损 8cV3VapF  
average basic salary 平均基本薪金 Flrpk`4  
average consumer expenditure 平均消费开支;一般消费开支 H B}!Lf#*P  
average cost 平均成本 .""?k[f5Q  
average cost of land production 增辟土地平均成本 $wgHaSni  
average daily turnover 平均每日成交额 Sz.sX w;  
average daily wage rate 平均每日工资率 8Z{e/wnVF  
average expenditure pattern 平均开支模式 uTgvMkO  
average growth rate 平均增长率 MCBZq\c  
average net fixed assets 固定资产平均净值 Dp)5u@I  
average of relatives 相对价格平均数 o(=\FNe  
average price 平均价格 %s}c#n)N  
average propensity to consume 平均消费倾向;一般消费倾向 %|&WcpQR  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ]m _<lRye  
average rate 平均率 ,P&.qg i=(  
average revenue 平均收入;平均收益 5 *8 V4ca  
average stock 平均库存;平均存货 owz6j:  
average yearly rent 平均年租 z?NMQ8l|:6  
avoidance of double taxation 避免双重课税 9A@/5Z:v5W  
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 `Bw>0%.  
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