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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: 2E/"hQw  
A share A股;甲类股份 #;q dY[v  
abatement of tax 减税;减扣免税额 uHvp;]/0\  
ABN AMRO Bank N.V. 荷兰银行 }mq6]ZrK  
above-the-line expenditure 线上项目支出;经常预算支出 dIa+K?INX  
above-the-line receipt 线上项目收入;经常预算收入 xU>WEm2  
ABSA Asia Limited 南非联合亚洲有限公司 a#y;dK  
absolute change 绝对数值变更 l%puHZ)t  
absolute expenditure 实际开支 5Y'qaIFR  
absolute guideline figure 绝对准则数字 n:\~'+$  
absolute interest 绝对权益 xH(lm2kvT  
absolute order of discharge 绝对破产解除令 9_rYBX  
absolute profit margin 绝对利润幅度 NAQAU *yP  
absolute value 实值;绝对值 #Z`q+@@ ]A  
absolutely vested interest 绝对既得权益 w?k>:,'[  
absorbed cost 已吸收成本;已分摊成本 i6tf2oqO7  
absorption 吸收;分摊;合并 ith 3 =`3  
absorption rate 吸收率;摊配率;分摊率 m}aB?+i  
ACB Finance Limited 亚洲商业财务有限公司 .4M.y:F  
acceptable form of reciprocity 合理的互惠条件 tI TS1  
acceptable rate 适当利率;适当汇率 &5spTMw8  
acceptance agreement 承兑协议 NI}yVV  
acceptance for honour 参加承兑 st3l2Q  
acceptor 承兑人;接受人;受票人 wh\}d4gN  
acceptor for honour 参加承兑人 Ng>5?F^v  
accident insurance 意外保险 l7259Ro~  
Accident Insurance Association of Hong Kong 香港意外保险公会 _A5e{Gb  
accident insurance scheme 意外保险计划 (Hz^)5(~  
accident year basis 意外年度基准 ZaDyg"Tw+  
accommodation 通融;贷款 )oDHeU<&  
accommodation bill 通融票据;空头票据 z Rl3KjET  
accommodation party 汇票代发人 '}JhzKNj  
account balance 帐户余额;帐户结余 k_qd |  
account book 帐簿 N^ds RYC  
account collected in advance 预收款项 V>)OpvoT#  
account current book 往来帐簿 H*QIB_  
account of after-acquired property 事后取得的财产报告 V b4#,  
account of defaulter 拖欠帐目 YEs&  
account payable 应付帐款 Y1OkkcPb{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @+M /&  
account receivable 应收帐款 KL:j?.0  
account receivable report 应收帐款报表 .TR9975  
account statement 结单;帐单;会计财务报表 {M$1N5Eh  
account title 帐户名称;会计科目 !M]uL&:  
accountant's report 会计师报告 `H_3Uc  
Accountant's Report Rules 会计师报告规则 $L>@Ed<  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2*< nu><b  
Accounting Arrangements 《会计安排》 w%VU/6~  
accounting basis 会计基础 HU }7zK2  
accounting by Official Receiver 破产管理署署长呈交的帐目 _ Yx]_Y9I  
Accounting Circular 《会计通告》 YTX,cj#D^&  
accounting class 会计类别 kg~mgMR+w  
accounting date 记帐日期;会计结算日期 L9 \1+rq  
accounting for money 款项核算 FLCexlv^  
Accounting Officer 会计主任 G5RR]?@6V  
accounting period 会计报告期;会计期 5C*Pd Wpl  
accounting policy 会计政策;会计方针 t#/YN.@r  
accounting practice 会计惯例 eV"h0_ox  
accounting principle 会计准则 VT%NO'0  
accounting record 会计记录 /W30~y  
accounting report 会计报告 ?)?Ng}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GT!M[*[  
Accounting Society of China 中国会计学会 wj<6kG  
accounting statement 会计报表 /y#f3r+*2  
accounting system 会计制度;会计系统 =Z3F1Cq?  
accounting transaction 会计事项;帐务交易 f ue(UMF~  
accounting treatment 会计处理 0r] t`{H  
accounting year 会计年度 }6}l7x  
accretion 增值;添加 r CHl?J  
accrual 应计项目;应累算数目 JEwa &  
accrual basis 应计制;权责发生制 @=Uh',F  
accrual basis accounting 应计制会计;权责发生制会计 d(x\^z  
accrue 应累算;应计 =:,g  
accrued benefit 应累算利益 u+e{Mim  
accrued charges 应计费用 Uq,^Wy  
accrued cumulative preference share dividend 应累算的累积优先股股息 v ~?qz5:K~  
accrued expenses 应累算费用 >,Ci?[pf  
accrued interest payable 应付利息;应计未付利息 x{8xW0  
accrued interest receivable 应收利息;应计未收利息 ' !cCMTj  
accrued right 累算权益 TnOggpQ6X  
accruing profit 应累算的利润 &yTqZ*Yuk  
accumulated fiscal reserve 累积财政储备 9:[  9v  
accumulated profit 累积利润;滚存溢利 S6M}WR^,  
accumulated reserve 累积储备 +nhLIO{{L  
accumulation of surplus income 累积收益盈余 Mj?`j_X  
acquired assets 既得资产 4qbBc1,7y  
acquisition 收购;购置;取得 E *6Cw l  
acquisition cost 购置成本 R)( T^V`{  
acquisition expenses 购置费用 :WS@=sZN  
acquisition of 100% interest 收购全部股权 ufZDF=$7  
acquisition of control 取得控制权 =/+-<px  
acquisition of fixed assets 购置固定资产 Rz:]\jcIT/  
acquisition of shell “买壳” gHEu/8E  
acquisition price 收购价 b:m88AG  
act of God 天灾 gNrjo=  
acting partner 执事合伙人 UiP"Ixg6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 o.g V4%  
active partner 积极参与的合伙人 f#"J]p  
active trading 交投活跃 GL0L!="!  
actual circulation 实际流通 bMu+TgAT,  
actual cost 实际成本 wn, KY$/  
actual expenditure 实际开支;实际支出 qzLPw*;  
actual income 实际入息;实际收入;实际收益 #PW9:_BE  
actual market 现货市场 oUr66a/[U  
actual price 现货价;实际价格 9@:2wR |  
actual profit 实际利润 $q{!5-e  
actual quotation 实盘;实际价位;实际报价 Y;Dp3v !  
actual year basis 按实际年度计算 x7w4[QYw  
actuals 实货 xY8$I6  
actuarial investigation 精算调查 Al^d$FaF  
actuarial principle 精算原则 J26 VnK  
actuarial report 精算师报告 A_ZY=jP   
Actuarial Society of Hong Kong 香港精算学会 :$|HNeDO  
actuarial valuation 精算师估值 9Cp-qA%t  
actuary 精算师 M}-Rzc  
ad referendum agreement 暂定协议;有待覆核的协定 |?xN\O^#}  
ad valorem duty 从价税;按值征税 t%FwXaO#  
ad valorem duty system 从价税制 Zw9FJ/Zn@  
ad valorem fee 从价费 ]t,BMu=%  
ad valorem tariff 从价关税 O`\;e>!t  
additional allowance 额外免税额 :zbQD8jv  
additional amount for unexpired risk 未过期风险的额外款额 Hqx-~hQO  
additional assessable profit 补加应评税利润 mzKiO_g}  
additional assessment 补加评税 hJ? O],4J  
additional commitment 额外承担 [`[|l  
additional commitment vote 额外承担拨款 ^_W#+>&--  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aEWWP]  
additional dependent parent allowance 供养父母额外免税额 a :`E0}C  
additional provision 额外拨款 8z`G,qh  
additional stamp duty 附加印花税 4G0m\[Du  
additional tax 补加税罚款;补加税款 (Q!}9K3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 |O+H[;TB6  
adjudged bankrupt 被裁定破产 7#a-u<HF"  
adjudicated bankrupt 裁定破产人 F4z{LhZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 \fd v]f  
adjudication of bankruptcy 裁定破产;宣告破产 `r':by0M  
adjudication of insolvency 裁定无力偿还债务 D|p9qe5%  
adjusted actual 经调整的实数;调整后的实数 9};8?mucr  
adjusted current assets 经调整的流动资产;调整后的流动资产 yu|8_<bq  
adjusted figure 经调整的数字;调整后的数额 FUb\e-Q=  
adjusted liabilities 经调整的负债;调整后的负债 +Q)XH>jh   
adjusted loss 经调整的亏损;调整后的亏损 !zpRrx_  
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 ]Sz:|%JP1  
adjusted profit 经调整的利润;调整后的利润 MYvY]Jx3  
adjusted surplus 经调整的盈余额;调整后的盈余额 n\'4  
adjusted value 经调整的价值;调整后的价值 yYYSeH  
adjustment 调整;修订;理算〔保险〕 B{#I:Rs9  
adjustment centre 调剂中心 (gU!=F?#m  
adjustment lag 调整过程的时间差距;调整时差 [5b--O  
adjustment mechanism 调整机制 a0E)2vt4  
adjustment of loss 亏损调整 j0aXyLNX  
adjustment process 调整过程;调整程序 y9GoPC`z  
adjustment range 调整幅度 ]^7@}Ce_  
administered exchange rate 受管制汇率 h"Q8b}$^)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b3[!V{|  
administration expenses 行政费用 !hy-L_wL]  
administration fee 手续费;行政费 zxl@(h d  
administration in bankruptcy 破产管理 UnV.~u~  
administration order 遗产管理令 3M7/?TMw{6  
administrator 管理人;遗产管理人 H@>` F  
administrator of the estate 遗产管理人 uyWunpT  
admission of debt 债项承认书 W,n!3:7 s  
admission of proof 接纳债权证明 qgHWUwr+n  
advance 放贷款项;垫付款项;预支款项;预付款项 AKfDXy  
advance account 暂支帐目;预付款帐户 >\#*P'y`d  
advance compensation 预付补偿金 Eyqa?$R  
advance from shareholder 股东垫款 C2I_%nU Z1  
advance pending reimbursement 预支以待日后付还 p%Vt#?q  
advanced economy 先进经济体系 &`r-.&Y  
advancement 预付;预付财产 m? }6)\ob  
advances warrant 垫款令 p27~>xQ  
advancing 贷出 P|E| $)m  
adverse balance 逆差 4l'fCZhA}  
adverse exchange 逆汇 @Uvz8*b6  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y\P8 v  
advice for collection 托收通知书 #p&qUw  
advice of drawing 提款通知书;汇票通知书 7Q9 w?y~c  
advice of payment 付款通知 "+nRGEs6  
Advisory Committee [Securities and Futures Commission] U9 s&  
谘询委员会〔证券及期货事务监察委员会〕 &PHTpkaam  
Advisory Committee on Diversification 经济多元化谘询委员会 Bm<`n;m  
affidavit 誓章;遗产申报誓章 ltSU fI  
affidavit of no receipt 述明无收款的誓章 k]|~>9eY]  
affiliate 联号;联营公司;附属公司 $8h%a 8I  
affiliated company 附属公司;联号;联营公司 lfgq=8d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /Cr%{'Pzk  
affordability 负担能力 ;ef}}K  
African Development Bank [AfDB] 非洲开发银行 o:'MpKm  
after-acquired property 事后取得的财产 ? :%@vM  
after-hours dealing 市后交易 ec;o\erPG  
after-tax profit 税后盈利;税后利润;税后溢利 I$G['` XX/  
agency agreement 代理协议 gz9j&W.  
agency expenses 代理机构的开支 JPHL#sKyz  
agency fee 代理费 +3BN}  
Agency Law 《代理法》 ^[`%&uj!g  
agent 代理人;承销人 SKN`2hD  
agent of company 公司代理人 /36:ms A  
agent's fee 代理人费;经纪费 G~a ZJ,  
aggregate 总计;总数;总体数字 Dx?,=~W9  
aggregate amount 总款额;总额 JXQO~zj  
aggregate assets and liabilities 总体资产与负债 Bk c4TO  
aggregate at constant price 按固定价格计算的总体数字 i&fuSk EP  
aggregate demand 总需求 uH^-R_tQ  
aggregate gross position 总持仓量  8dA~\a  
aggregate limit 总限额 v{4$D~I  
aggregate of salaries tax 合计薪俸税  K5h  
aggregate performance 总体表现;总体业绩 _|2:_N=   
aggregate supply 总体供应 <xm7qmqI  
aggregate surplus 总盈余 %wy.TN  
aggregate total 整体总额 'H>^2C iM  
aggregate value 总值;合计价值 :3Ox~o  
aggregated basis 合计基准 |HQW0  
aggregated net chargeable income 合计应课税入息实额 M|h3Wt~7  
aggregation 合并计算;合计;总和 !f [_+CD  
aggregation of incomes of husband and wife 夫妇入息合并计算 @,+5y\]C  
aggregation of property 财产的总和 PC8Q"O  
agio 差价;贴水 F)QDJE0  
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》 9TC,!0U{_.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q3!bky\  
《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》 K69'6?#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .`eN8Dl1  
《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》 !e<^? r4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  kDioD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bAqA1y3=  
agreement for a settlement 授产协议 J/$&NWF  
agreement for assignment 转让协议 2%m BK  
agreement for sale 售卖协议;买卖协议 &p@O _0nF  
agreement for sale and purchase 买卖协议 6nvz8f3*r]  
agreement for the payment of interest 支付利息协议 b8UO,fY q  
agreement for the repayment of money 还款协议 wn%A4-%{  
agreement of reinsurance 再保险协议 Lk8ek}o'  
Agricultural Bank of China 中国农业银行 C&%_a~  
air passenger departure tax 飞机乘客离境税 {VRf0c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CHX#^0m.  
airport tax 机场税 H7n>Vx:L-  
alcohol duty 酒精税 Q)h(nbbVak  
alienation 让与;让渡;转让 C1)!f j=  
alimony 生活费;赡养费 k y7Gwc  
All Ordinaries Index [AOI] 所有普通股指数 wi=v}R_  
all risks 全险;综合险 vk^xT  
All Sales Record for Stock Market 《股票市场成交报告》 _`T_">9r  
Allied Capital Resources Limited 新联财务有限公司 -Q*gW2KmV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5t]H?b8  
allocation letter 拨款信件 24eLB? H  
allocation of fund 分配款项;预留款项 q0vQ a  
allocation of profit 利润分配;溢利分配 4D4j7  
allocation warrant 拨款令 Y:[u1~a  
allotment 分配;配股 W${Ue#w77  
allotment notice 股份配售通知;配股通知 ^09,"<@k  
allotment of shares 股份分配 &h/X ku&0  
allowable 可获宽免;免税的 a`>B Ly5o  
allowable business loss 可扣除的营业亏损 U5de@Y  
allowable expenses 可扣税的支出 h2R::/2.  
allowance 免税额;津贴;备抵;准备金 7{*>agQh  
allowance for debts 债项的免税额 gM:".Ee  
allowance for depreciation by wear and tear 耗损折旧免税额 (\x]YMLH  
allowance for funeral expenses 殡殓费的免税额 f ;n3&e0eC  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fx.=#bVX7  
allowance for repairs and outgoings 修葺及支出方面的免税额 %h!B^{0  
allowance to debtor 给债务人的津贴 sO@Tf\d  
alteration of capital 资本更改 nNn :-  
alternate trustee 候补受托人 kffcm/  
amalgamation 合并 {P_.~0pc*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6i/(5 nQ  
ambit of charges 征税范围;收费范围 b ]KBgZ  
amended valuation 经修订的估值 ~4'$yWG  
American Commodities Exchange 美国商品交易所 FZn w0tMq  
American Express Bank Limited 美国运通银行 3!]rmZ-W  
American Stock Exchange 美国证券交易所 xA*<0O\V  
amortization 摊销 > ~O.@|  
amount due from banks 存放银行同业的款项 Gd85kY@w7  
amount due from banks abroad 存放海外银行同业的款项 JWxwJex  
amount due from holding companies 控股公司欠款 ?Ir:g=RP*  
amount due from local banks 存放本港银行同业的款项 ym1Y4,  
amount due to banks 银行同业的存款 &6VnySE?  
amount due to banks abroad 海外银行同业的存款 -iZ`Y?  
amount due to holding companies 控股公司存款 3Y$GsN4ln  
amount due to local banks 本港银行同业的存款 Q$"D]!G  
amount due to outport banks 外埠银行同业的存款 FYQS)s  
amount for note issue 发行纸币的款额 ;2QP7PrSY  
amount of bond 担保契据的款额 T>W,'H  
amount of consideration 代价款额 ]Y&VT7+Z  
amount of contribution 供款数额 +ZP7{%  
amount of indebtedness 负债款额 i83OOV$1J  
amount of principal of the loan 贷款本金额 f/?P514h  
amount of rates chargeable 应征差饷数额 r~['VhI!;E  
amount of share capital 股本额 sW\!hW1*x  
amount of sums assured 承保款额 S_H+WfIHV'  
amount of variation 变动幅度 RViAwTvY  
amount of vote 拨款数额 8}:nGK|kx  
amount payable 应付款额 FS.L\MjV]U  
amount receivable 应收款额 5b7RY V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]`WJOx4  
analysis 分析 1'8YkhQ2a  
ancillary risk 附属风险 Nh +H9  
annual account 周年帐目;周年帐目报表;年度决算;年结 5z)~\;[ -  
annual accounting date 年结日期 }Q+|W=2t  
annual allowance 每年免税额;年积金;年度津贴;年津 JBZ@'8eqi]  
annual balance 年度余额 F#E3q|Q"BS  
annual disposable income 每年可动用收入 @=u3ZVD  
annual estimates 周年预算 JucY[`|JV  
annual fee 年费 jL}v9$  
annual general meeting 周年大会 8&dF  
annual growth rate 年增率;每年增长率 \9EjClf o  
annual long-term supplement 长期个案每年补助金 E]r?{t`]  
annual pensionable emolument 可供计算退休金的年薪 BiBOr}ZQ  
annual report 年报 9M c ae 31  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _yR^*}xJb  
annual return 周年报表;周年申报表;每年报税表格 e*1_8I#2  
Annual Return Rules 《周年报表规则》 R4d=S4 i  
annual review of consumer prices 每年消费物价回顾 a 1*p*dM#  
annual roll-forward basis 逐年延展方式 S+lqA-:  
annual salary 年薪 "0TZTa1e  
annual statement 年度报表;年度决算表 !;'=iNOYR  
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 uyx 2;f  
annuitant 年金受益人 u ^RxD^=L  
annuity 年金 BY*8ri^u  
annuity contract 年金合约 #g!.T g'  
annuity on human life 人寿年金 2 yz _  
antecedent debt 先前的债项 _q^E,P  
ante-dated cheque 倒填日期支票 hi[pVk~B)  
anticipated expenditure 预期开支 <~=Vg  
anticipated net profit 预期纯利 ],].zlN  
anticipated revenue 预期收入 EoDA]6?Lj  
anti-inflation measure 反通货膨胀措施 -UT}/:a  
anti-inflationary stance 反通货膨胀立场 ,hmL/K0"(5  
apparent deficit 表面赤字 &)<)^.@3G^  
apparent financial solvency 表面偿债能力 sDV Q#}a  
apparent partner 表面合伙人 Cgc\ ah  
application for personal assessment 个人入息课税申请书 =2x^nW  
application of fund 资金应用 w4Z'K&d=  
application to release as liquidator and to destruct the books of accounts and documents f%hEnZv  
申请免除清盘人职务及毁灭帐簿与文件 poFg 1  
appointed actuary 委任精算师 ybUaTD@?}b  
appointed auditor 委任核数师;委任审计师 4B][S'f  
appointed trustee 委任的受托人 > Nr#O  
appointer 委任人 #X"@<l4F  
apportioned pro rata 按比例分摊 akQ7K  
apportionment 分配;分摊 Oow2>F%_#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [Vt\$  
apportionment formula 分摊方程式 RG`1en  
apportionment of estate duty 遗产税的分摊 i!Ga5v8n:  
appraisal 估价;评估 =tY T8Q;al  
appreciable growth 可观增长 |Q>IrT  
appreciable impact 显着影响 IE~ |iQ?-  
appreciable increase 可观增长 >LuYHr  
appreciation 增值;升值 ~Cjn7  
appreciation against other currencies 相对其他货币升值 #e5\j\#.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4KrL{Z+}  
appreciation tax 增值税 dgePPhj  
appropriation 拨款;拨用;拨付 3+bt~J0  
appropriation account 拨款帐目 D1;QC  
Appropriation Bill 拨款法案 HpnWo DM  
appropriation-in-aid system 补助拨款办法 8~gLqh8^V  
approved assets 核准资产 "zy7C*)>r  
approved basket stock 认可一篮子证券 Y nZiT e@  
approved budget 核准预算 BsJC0I(  
approved charitable donation 认可慈善捐款 n'w.; q  
approved charitable institution 认可慈善机构 ReeH@.74  
approved currency 核准货币;认可货币 WuW^GC{7  
approved estimates 核准预算 ;*&-C9b  
approved estimates of expenditure 核准开支预算 Yz<1 wt7;  
approved overseas insurer 核准海外保险人 ete.!*=  
approved overseas trust company 核准海外信托公司 >F&47Yn  
approved pooled investment fund 核准汇集投资基金 1aABzB ^  
approved provident fund scheme 认可公积金计划 wlmRe`R  
approved provision 核准拨款 {]|J5Dgfe  
approved redeemable share 核准可赎回股份 0SPk|kr  
approved regional stock 认可地区性证券 dcT80sOC  
approved retirement scheme 认可退休金计划 L j$;:/G  
approved subordinated loan 核准附属贷款 \nqS+on]  
arbitrage 套戥;套汇;套利 G*v,GR  
arbitrageur 套戥者;套汇者 >lM l  
arbitrary amount 临时款项 N17RLz *\  
arrangement 措施;安排;协定 lb1Xsgm{  
arrears 欠款 ^sg,\zD 'X  
arrears of pay 欠付薪酬 sn>~O4"  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ecx<OTo  
articles of association 组织章程;组织细则;组织章程细则 <rSF*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ws^ np  
ascertainment of profit 确定利润 ]M'=^32  
"Asia Clear" “亚洲结算系统” pY$Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <b<j=_3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GowH]MO  
Asian Development Fund [ADF] 亚洲发展基金 [PKR2UEe]  
Asian dollar bond 亚洲美元债券 dAe')N:KPI  
Asian dollar market 亚洲美元市场 H 7 ^/q7  
Asian dollar rate 亚洲美元利率 D|#E9OQzs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o%*xvH*A  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6\S~P/PkE  
asked price 沽盘;喊价;索价;卖方报价 KCDE{za  
assessable income 应评税入息 P L+sR3bR  
assessable loss 应评税亏损 1g~R/*Jo  
assessable profit 应评税利润 .w ,q0<}  
assessable value 应评税值 HE_8(Ms ;8  
assessed profit 估定利润 Vs{|xG7W D  
assessed value 经评估价值 5ms(Wd  
assessment 评税;评定;估价;评税单 G9vpt M  
assessment number 评税编号;估价编号 G9@0@2aY8  
assessment of additional tax 补加税评税 @AuO`I@p=  
assessment of performance 业绩评估;实绩评价 ?b5 ^  
Assessor 评税主任 !$>R j  
asset price bubbles 资产价格泡沫 j$5LN.8J  
asset-backed securities 具资产保证的证券 eKqk= (  
assets accretion 资产增值 ymcLFRu,  
assets and liabilities 资产与负债 i(+p0:< 0  
assets betterment statement 资产递增表;资产改进表 eQvg7aO;  
assets lending 实物放款;有抵押贷款 w:l V"]1  
assets of the company passing on the death 死者去世时转移的公司资产 5QO9Q]I#_\  
assets pledged as security for liabilities 用作负债抵押的资产 Jqi%|,/]N  
assets portfolio 资产投资组合 _oDz-  
assets price 资产价格 vgN&K@hJ  
assets quality 资产质素 ROZF)|l  
assets realization 资产变现 @!d{bQd,  
assets refinancing arrangement 资产再集资安排 *G 9V'9  
assets securitization 资产证券化 k+l b@!  
assets situated outside Hong Kong 在香港以外地方的资产 9k[9P;"F:  
assets stripping 削减资产;拆卖资产 XHGFf_kW_N  
assets value 资产值 9]o-O]7/  
assignee 承让人 W'u>#  
assignment 转让;转让书;转让契 vEz"xz1j!]  
assignment of interest 权益转让 ib791  
assignment of letters patent and trade mark 专利证书及商标转让 _2 osV[e  
assignment of property 物业转让;物业转让书 5d!-G$ @  
assignment right 转让权 yJe>JK~)  
assignor 转让人 u08mqEa  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  qA5r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Nu~lsWyRI5  
associate member 附属会员 T37XBg H  
associated body corporate 相联法人团体 =zs`#-^8  
associated company 相联公司;联属公司 ]L}dzA?:  
associated corporation 相联法团 57'4ljvYi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U_c*6CK  
公认会计师公会〔英国〕 DkAAV9*  
Association of Futures Exchange Brokers 香港期货经纪协会 @49S`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KRKCD4  
association of underwriters 承保人组织 d9|<@A  
assumption of control 接管 .Rf_Cl  
assurance 担保;保险;转易;转易书 8BNi1Qn$  
assurance of interest 权益的转易 hqkz^!rp  
at 19XX price 按一九XX年价格计算 -!]ZMi9  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?p8_AL'RS  
at a premium 按溢价计算;按升水价格计算 >t_6B~x9  
at call 通知付款;按通知 5rZ  
at constant market price 按固定市价计算 t}tEvh  
at constant price 按固定价格计算 G?Hdq;  
at cost 按成本计算 G9<X_  
at current market price 按当时市价计算;按现时市价计算 /fV;^=:8c  
at current price 按当时价格计算;按现时价格计算 ?#UO./"  
at factor cost 按要素成本计算;按生产要素成本计算 OprkR  
at money-of-the-day price 按付款当日价格计算 )p%E%6p  
at or better 按指定或较佳价位〔买卖指令〕 w$-6-rE]d  
at par 按面值计算;平价 S#} KIy  
at sight 见票即付 )q3p-)@kQ  
at the close 按收市盘 YLn?.sV{[0  
at the opening 按开市盘 Z0r?| G0  
attestation 见证;见证条款 i&GH/y  
at-the-money option 平价期权 Xh;#  
attorney 受权人;受托代表人 zjoq6  
attornment 新拥有人承认书 e6RPIg  
attributable profit 可归属利润 C8i^P}y  
attributable share value 可归属股份价值 *<ewS8f*6  
Auckland Stock Exchange 奥克兰证券交易所 *$ %a:q1U  
auction 拍卖 UByv?KZi  
auctioneer 拍卖商 cDH^\-z  
audit 审计;核数 ,:\|7F  
Audit Commission 审计署 TT3|/zwn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \d$!a5LF}  
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〕 G+|` 2an  
audit review 帐目审查 _n>,!vH  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AbmAKA@  
audited account 审计帐目;经审计的帐目 EG |A_m85  
audited annual account 经审计的周年帐目 e.V:)7Uc  
audited balance sheet 经审计的资产负债表 PBkt~=j  
auditor 核数师;核数主任;审计师 ,{?%m6.lE  
auditor's certificate 核数师证明书;审计师证明书 }Y36C.@H  
auditor's report 核数师报告;审计师报告 [87,s.MK  
Aussie bond 澳元债券 %;YHt=(1*X  
austerity budget 紧缩预算 $(>+VH`l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RF0HjgP  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,',o'2=!  
Australian Dollar [AUD] 澳元 F6 flIG&h  
Australian Options Market 澳大利亚期权市场 i5,kd~%O  
Australian Securities Commission 澳洲证券事务监察委员会 y>e.~5;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 < F+l  
Australian Stock Exchange 澳大利亚证券交易所 C/6V9;U  
Austrian Schilling [ATS] 奥地利先令 :'*~uJrR  
authentication 认证;鉴证 D]Xsvv #  
authority to purchase 委托购买证;委购书 5 5c|O  
authorization 认可;核准;授权;授权书 q;>7*Y&  
authorization by direction 指示授权 (+y  
authorization by instruction 指令授权 .z}~4BY  
authorization by warrant 令状授权 YcK|.Mq':  
authorization of unit trust 单位信托的认可 =h73s0 ]  
authorized agent 指定代理人 F;0}x;:>  
authorized capital 法定资本 s>n)B^64W  
authorized clerk 出市员 ax5<#3__  
authorized dealer 认可交易商 %UCr;H/  
authorized financial institution 认可财务机构 oWo- j<  
authorized fund 认可基金 |R\>@Mg#B  
authorized fund house 获授权的基金公司;认可基金公司 bY QRBi  
authorized institution 认可机构 A#'8X w|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^\&e:Nkh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !9P';p}2  
authorized insurer 获授权保险人;获认可承保人 2JcjZn  
authorized investment 特准投资项目 *w0%d1  
authorized person 获授权人 |3yL&"  
authorized representative 获授权代表 oJ|j#+Ft  
authorized share capital 法定股本 SPmq4  
automated quotation system 自动报价系统 eb"5- 0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZlzjVU/E  
自动交易系统〔香港期货交易所有限公司〕 ptxbDzOz  
automatic adjustment mechanism 自动调整机制 h6`6tk  
automatic adjustment system 自动调整系统 UVIKQpA]A  
Automatic Clearing House 自动票据交换所 uT7B#b7  
automatic exchange rates accumulation system 自动化汇率累集系统 \<TXS)w]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 eHNyNVz  
automatic teller machine [ATM] 自动柜员机 \%N!5>cZ{  
autopay 自动转帐 Oh6fj}eK  
available assets 可用资产 ! lc[  
available fiscal reserve 现存财政储备 +<3X J7D  
available profit 可用利润 j@uOOhy  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 e@* EzvO  
average 平均;平均数;海损 ?\s+EE&-  
average basic salary 平均基本薪金 /9p wZ%:<  
average consumer expenditure 平均消费开支;一般消费开支 dNL(G%Qj+"  
average cost 平均成本 r{I% \R!@  
average cost of land production 增辟土地平均成本 {vyv7L  
average daily turnover 平均每日成交额 )6,=f.%  
average daily wage rate 平均每日工资率 z]`k#O%%)  
average expenditure pattern 平均开支模式 9b"=9y,  
average growth rate 平均增长率 9=h'9Wo  
average net fixed assets 固定资产平均净值  e5*hE  
average of relatives 相对价格平均数 7f!YoW;1  
average price 平均价格 ^mO~ W!"  
average propensity to consume 平均消费倾向;一般消费倾向 |My4SoOF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \k!{uRy'  
average rate 平均率 !SdSE^lz`  
average revenue 平均收入;平均收益 E+g@M8D  
average stock 平均库存;平均存货 E3gh?6  
average yearly rent 平均年租 /Uy"M:|V1  
avoidance of double taxation 避免双重课税 9}F*P669f  
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 RA'M8:$  
:hFIl0$,"3  
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