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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: W'XMC"  
A share A股;甲类股份 !Y]}& pUP  
abatement of tax 减税;减扣免税额 2c%}p0<;|?  
ABN AMRO Bank N.V. 荷兰银行 ,0&lag  
above-the-line expenditure 线上项目支出;经常预算支出 XU9=@y+|v  
above-the-line receipt 线上项目收入;经常预算收入 \Zf&&7v  
ABSA Asia Limited 南非联合亚洲有限公司 Ip4NkUI3T  
absolute change 绝对数值变更 #4//2N  
absolute expenditure 实际开支 -t6d`p;dR  
absolute guideline figure 绝对准则数字 M:`hb$k:  
absolute interest 绝对权益 4Ro(r sO  
absolute order of discharge 绝对破产解除令 BQS9q'u_  
absolute profit margin 绝对利润幅度 C3@.75-E  
absolute value 实值;绝对值 F`I-G~e  
absolutely vested interest 绝对既得权益 sjTsaM;<  
absorbed cost 已吸收成本;已分摊成本 $xu?zd"  
absorption 吸收;分摊;合并 ;wQWt_OtuJ  
absorption rate 吸收率;摊配率;分摊率 F41!Dj7  
ACB Finance Limited 亚洲商业财务有限公司 P1) 80<t  
acceptable form of reciprocity 合理的互惠条件 `FJnR~d  
acceptable rate 适当利率;适当汇率  29sgi"  
acceptance agreement 承兑协议 0!vC0T[  
acceptance for honour 参加承兑 3^Yk?kFE  
acceptor 承兑人;接受人;受票人 \;7DS:d@  
acceptor for honour 参加承兑人 2hJ{+E.m  
accident insurance 意外保险 M+hc,;6  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]Hd 0 Y%  
accident insurance scheme 意外保险计划 50DPzn  
accident year basis 意外年度基准 NNl/'ge <\  
accommodation 通融;贷款 q<yH!  
accommodation bill 通融票据;空头票据 (C-z8R Z6  
accommodation party 汇票代发人 WQ5sC[&   
account balance 帐户余额;帐户结余 &YT7>z,  
account book 帐簿 Bd NuhV`0  
account collected in advance 预收款项 '-i tn  
account current book 往来帐簿 =|U2 }U;  
account of after-acquired property 事后取得的财产报告 p fBO5Ys  
account of defaulter 拖欠帐目 _kY5 6  
account payable 应付帐款 zi?'3T%Ie  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^CK)q2K>[  
account receivable 应收帐款 J.<%E[ z  
account receivable report 应收帐款报表 Ar<OP'C  
account statement 结单;帐单;会计财务报表 6ZG)`u".("  
account title 帐户名称;会计科目 owMH  
accountant's report 会计师报告 q5vs;,_ |  
Accountant's Report Rules 会计师报告规则 /2@%:b)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >|Jw,,uf  
Accounting Arrangements 《会计安排》 4|$D.`Wu  
accounting basis 会计基础 D} .t  
accounting by Official Receiver 破产管理署署长呈交的帐目 3-mw-;.  
Accounting Circular 《会计通告》 ,K9UT#h  
accounting class 会计类别 `C*!de]Y%  
accounting date 记帐日期;会计结算日期 f <w*l<@  
accounting for money 款项核算 44W3U~1  
Accounting Officer 会计主任 -8tA~;p  
accounting period 会计报告期;会计期 \4j+pU  
accounting policy 会计政策;会计方针 Q"Ec7C5eM  
accounting practice 会计惯例 9iFe^^<ss  
accounting principle 会计准则 H~ZSw7!M8  
accounting record 会计记录 jVA~]a  
accounting report 会计报告 ?UfZVyHv+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _"sRL} -Z  
Accounting Society of China 中国会计学会 w@: ]]R  
accounting statement 会计报表 &1h3o^K  
accounting system 会计制度;会计系统 dJLJh*=AG  
accounting transaction 会计事项;帐务交易 sd[QtK^  
accounting treatment 会计处理 z$Nk\9wm  
accounting year 会计年度 i52R,hz  
accretion 增值;添加 1!f'nS  
accrual 应计项目;应累算数目 s^oNQ}  
accrual basis 应计制;权责发生制 \9}5}X_x.  
accrual basis accounting 应计制会计;权责发生制会计 0wkLM-lN  
accrue 应累算;应计 N/%#GfXx  
accrued benefit 应累算利益 *SY4lqN  
accrued charges 应计费用 r\ %O$zu  
accrued cumulative preference share dividend 应累算的累积优先股股息 [*vN`AfE  
accrued expenses 应累算费用 o 4b{>x  
accrued interest payable 应付利息;应计未付利息 @}?D<O8#"#  
accrued interest receivable 应收利息;应计未收利息 >o} ati  
accrued right 累算权益 A$F;fCV*  
accruing profit 应累算的利润 ^97ZH)Ww  
accumulated fiscal reserve 累积财政储备 _#4,&bh8  
accumulated profit 累积利润;滚存溢利 ,\M_q">npc  
accumulated reserve 累积储备 v$i%>tQ\  
accumulation of surplus income 累积收益盈余 _B1uE2j9  
acquired assets 既得资产 J:lwq@u  
acquisition 收购;购置;取得 V[I<9xaE  
acquisition cost 购置成本 -$)Et|  
acquisition expenses 购置费用 if}]8  
acquisition of 100% interest 收购全部股权 rl^LS z  
acquisition of control 取得控制权 H n!vTB  
acquisition of fixed assets 购置固定资产 h(8;7} K  
acquisition of shell “买壳” o3yqG#dA  
acquisition price 收购价 cx,A.Lc  
act of God 天灾 +lT]s#Fif  
acting partner 执事合伙人 w Y. g- 3  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]= NYvv>H  
active partner 积极参与的合伙人 Dq?HUb^X  
active trading 交投活跃 +zdkdS,2<  
actual circulation 实际流通 +r$.v|6  
actual cost 实际成本  7q:bBS  
actual expenditure 实际开支;实际支出 0tqR wKL  
actual income 实际入息;实际收入;实际收益 ee_\_"  
actual market 现货市场 9-Qtj49  
actual price 现货价;实际价格 x!~OK::o8  
actual profit 实际利润 "J5Pwvs-  
actual quotation 实盘;实际价位;实际报价 GF!{SO4  
actual year basis 按实际年度计算 GnOo+hB  
actuals 实货 W`'|&7~  
actuarial investigation 精算调查 V 3]p3  
actuarial principle 精算原则 WHZng QmY  
actuarial report 精算师报告 tKeO+6l  
Actuarial Society of Hong Kong 香港精算学会 Qg>GW  
actuarial valuation 精算师估值 erP>P  
actuary 精算师  y:OywIi(  
ad referendum agreement 暂定协议;有待覆核的协定 W{+0iAYnp  
ad valorem duty 从价税;按值征税 Ql@yN@V  
ad valorem duty system 从价税制 $M`;."  
ad valorem fee 从价费 sYA-FO3gh  
ad valorem tariff 从价关税 is?&%VY  
additional allowance 额外免税额 G r|@CZq  
additional amount for unexpired risk 未过期风险的额外款额 I=%sDn  
additional assessable profit 补加应评税利润 mY 8=qkZE  
additional assessment 补加评税 >ij4z N  
additional commitment 额外承担 Cj1UD;  
additional commitment vote 额外承担拨款 B ^(rUR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $l;tP  
additional dependent parent allowance 供养父母额外免税额 ,A!e"=HF  
additional provision 额外拨款 b<(UmRxx3  
additional stamp duty 附加印花税 % B &?D@  
additional tax 补加税罚款;补加税款 ePpK+E[0Z  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~9 WJrRWB  
adjudged bankrupt 被裁定破产 ,Q#tA|:8j  
adjudicated bankrupt 裁定破产人 R[9PFMn  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (MoTG^MrBY  
adjudication of bankruptcy 裁定破产;宣告破产 9BD|uU;0  
adjudication of insolvency 裁定无力偿还债务 }PIB b  
adjusted actual 经调整的实数;调整后的实数 .XKvk(9  
adjusted current assets 经调整的流动资产;调整后的流动资产 V&oT':%q  
adjusted figure 经调整的数字;调整后的数额 TcLaWf!c5  
adjusted liabilities 经调整的负债;调整后的负债 *z"1MU  
adjusted loss 经调整的亏损;调整后的亏损 e6i./bf3  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =P;;&j3Z  
adjusted profit 经调整的利润;调整后的利润 '>|*j"jv-  
adjusted surplus 经调整的盈余额;调整后的盈余额 Kc[u} .U  
adjusted value 经调整的价值;调整后的价值 ,N7l/6  
adjustment 调整;修订;理算〔保险〕 ;vclAsJ  
adjustment centre 调剂中心 pu$XUt  
adjustment lag 调整过程的时间差距;调整时差 >jz%bY  
adjustment mechanism 调整机制 : |*,Lwvd  
adjustment of loss 亏损调整 sHTePEJ_h  
adjustment process 调整过程;调整程序 w52HN;Jm  
adjustment range 调整幅度 /-YlC (kL  
administered exchange rate 受管制汇率 /N]Ow  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fd"~[ z[  
administration expenses 行政费用 sR>;h /  
administration fee 手续费;行政费 4`-?r%$,:  
administration in bankruptcy 破产管理 Bb[0\Hs7  
administration order 遗产管理令 lZA>L, \d  
administrator 管理人;遗产管理人 a H|OA\<  
administrator of the estate 遗产管理人 K@ sP~('  
admission of debt 债项承认书 _{`'{u  
admission of proof 接纳债权证明 )]b@eGNGj  
advance 放贷款项;垫付款项;预支款项;预付款项 K# i*9sM  
advance account 暂支帐目;预付款帐户 )~blx+\y  
advance compensation 预付补偿金 ):fu   
advance from shareholder 股东垫款 {.D2ON  
advance pending reimbursement 预支以待日后付还 0"<;You  
advanced economy 先进经济体系 %c&A h  
advancement 预付;预付财产 )|h;J4V  
advances warrant 垫款令 <,X+`m&  
advancing 贷出 ]b~2Dap  
adverse balance 逆差 YV3TxvXMR  
adverse exchange 逆汇 1yaIV+_y/  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~\:j9cC  
advice for collection 托收通知书 Bx}0E  
advice of drawing 提款通知书;汇票通知书 `^bvj]>l  
advice of payment 付款通知 [OoH5dD  
Advisory Committee [Securities and Futures Commission] ;p#Z:6  
谘询委员会〔证券及期货事务监察委员会〕 Y\g90  
Advisory Committee on Diversification 经济多元化谘询委员会 rI^~9Rz  
affidavit 誓章;遗产申报誓章 aC8,Y$>?E`  
affidavit of no receipt 述明无收款的誓章 N]s7/s  
affiliate 联号;联营公司;附属公司 vzyI::f?  
affiliated company 附属公司;联号;联营公司 !Ir1qt8 T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .f !]@"\  
affordability 负担能力 7z&adkG:  
African Development Bank [AfDB] 非洲开发银行 -90ZI1O`  
after-acquired property 事后取得的财产 F%_,]^ n[  
after-hours dealing 市后交易 3n84YX{  
after-tax profit 税后盈利;税后利润;税后溢利 Vi?~0.Z%  
agency agreement 代理协议 gLxT6v5wk.  
agency expenses 代理机构的开支 kJvy<(iG  
agency fee 代理费 ngkeJ)M0$  
Agency Law 《代理法》 '^F|k`$r  
agent 代理人;承销人 #1jtprc  
agent of company 公司代理人 SCh7O}  
agent's fee 代理人费;经纪费 61+pryW%g  
aggregate 总计;总数;总体数字 %$Jq t  
aggregate amount 总款额;总额 V:(w\'wm  
aggregate assets and liabilities 总体资产与负债 l\sS?  
aggregate at constant price 按固定价格计算的总体数字 \+?,c\x  
aggregate demand 总需求 S1az3VJI\  
aggregate gross position 总持仓量 8MeO U  
aggregate limit 总限额 r8 Zyld_@  
aggregate of salaries tax 合计薪俸税 x^#6>oOR  
aggregate performance 总体表现;总体业绩 -l40)^ E}  
aggregate supply 总体供应 dp UdFuU"  
aggregate surplus 总盈余 LA;V}%y ?  
aggregate total 整体总额 Xv-1PY':pA  
aggregate value 总值;合计价值  UE&C  
aggregated basis 合计基准 v`_i1h9p{  
aggregated net chargeable income 合计应课税入息实额 .e FOfV)  
aggregation 合并计算;合计;总和 iFwyh`Bcg  
aggregation of incomes of husband and wife 夫妇入息合并计算 I_zk'  
aggregation of property 财产的总和 D*XZT{1g  
agio 差价;贴水 g]==!!^<D  
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》  $||ns@F+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RI5g+Du?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oc3dd"8}@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l6 S19Kv  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 %TW% |"v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hs{&G^!jo  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /Oq)3fU e  
agreement for a settlement 授产协议 q lz9&w  
agreement for assignment 转让协议 M}=s3[d(,  
agreement for sale 售卖协议;买卖协议 %0+h  
agreement for sale and purchase 买卖协议 2|0Qk&  
agreement for the payment of interest 支付利息协议 ]F"(OWW  
agreement for the repayment of money 还款协议 Qc&-\kQ:$u  
agreement of reinsurance 再保险协议 9zoT6QP4  
Agricultural Bank of China 中国农业银行 DnG/ n  
air passenger departure tax 飞机乘客离境税 &O+sK4 P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f!M[awj%  
airport tax 机场税 h V|v6 _  
alcohol duty 酒精税 Z^'?|qFj!  
alienation 让与;让渡;转让 vgh ^fa!/  
alimony 生活费;赡养费 D0Vyh"ua  
All Ordinaries Index [AOI] 所有普通股指数 Xr@l+zr  
all risks 全险;综合险 .g/ARwM}  
All Sales Record for Stock Market 《股票市场成交报告》 {[M0y*^64$  
Allied Capital Resources Limited 新联财务有限公司 o~OwE7H)A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '!j #X_;  
allocation letter 拨款信件 C=oM,[ESQ0  
allocation of fund 分配款项;预留款项 `2B*CMW{  
allocation of profit 利润分配;溢利分配 i\kTm?BQZ  
allocation warrant 拨款令 F,p`- m[q  
allotment 分配;配股 D EUd[  
allotment notice 股份配售通知;配股通知 wMH[QYb<*  
allotment of shares 股份分配 Ss@u,`pr  
allowable 可获宽免;免税的 S3ab0JM  
allowable business loss 可扣除的营业亏损 0`VD!_`  
allowable expenses 可扣税的支出 !G)mjvEe  
allowance 免税额;津贴;备抵;准备金 w+Z--@\  
allowance for debts 债项的免税额 "*Lj8C3|n  
allowance for depreciation by wear and tear 耗损折旧免税额 8 3z'#  
allowance for funeral expenses 殡殓费的免税额 5u2{n rc  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 XKz;o^1a^  
allowance for repairs and outgoings 修葺及支出方面的免税额 5cyddlaat  
allowance to debtor 给债务人的津贴 o }9M`[  
alteration of capital 资本更改 2Ueq6IuQ  
alternate trustee 候补受托人 &\;<t, 3A~  
amalgamation 合并 T[5gom  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pY+.SuM  
ambit of charges 征税范围;收费范围 7ei>L]gm%  
amended valuation 经修订的估值 Q!4i_)rM  
American Commodities Exchange 美国商品交易所 zY7*[!c2  
American Express Bank Limited 美国运通银行 (v|r'B9 b  
American Stock Exchange 美国证券交易所 BA~a?"HS  
amortization 摊销 T"L0Iy!k;  
amount due from banks 存放银行同业的款项 Ys"|</;dbj  
amount due from banks abroad 存放海外银行同业的款项 .dD9&n;#^  
amount due from holding companies 控股公司欠款 B<|:K\MA  
amount due from local banks 存放本港银行同业的款项 .ocx(_3G  
amount due to banks 银行同业的存款 XIr{U5$<6  
amount due to banks abroad 海外银行同业的存款 2Pbe~[  
amount due to holding companies 控股公司存款 !1ML%}vvB,  
amount due to local banks 本港银行同业的存款 t{/hkXq]  
amount due to outport banks 外埠银行同业的存款 ,sO:$  
amount for note issue 发行纸币的款额 ZWf-X  
amount of bond 担保契据的款额 q*~gWn>T  
amount of consideration 代价款额 k_,MoDz  
amount of contribution 供款数额 5h_<R!jA  
amount of indebtedness 负债款额 !UBy%DN~k  
amount of principal of the loan 贷款本金额 [8,PO  
amount of rates chargeable 应征差饷数额 O0@w(L-  
amount of share capital 股本额 %xf)m[JU=  
amount of sums assured 承保款额 )>(L{y|uYX  
amount of variation 变动幅度 gKmX^A5<  
amount of vote 拨款数额 -Qg 2qN2{  
amount payable 应付款额 nqZA|-}  
amount receivable 应收款额 W3^zIj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `d75@0:  
analysis 分析 c5X`_  
ancillary risk 附属风险 m!rwG(  
annual account 周年帐目;周年帐目报表;年度决算;年结 F0@Qgk]\  
annual accounting date 年结日期 @@'nit  
annual allowance 每年免税额;年积金;年度津贴;年津 uWUR3n  
annual balance 年度余额 3LKB;  
annual disposable income 每年可动用收入 M,crz  
annual estimates 周年预算 ao)Ck3]  
annual fee 年费 *f79=x  
annual general meeting 周年大会 /nc~T3j  
annual growth rate 年增率;每年增长率 {*N^C@  
annual long-term supplement 长期个案每年补助金 .4wTjbO6  
annual pensionable emolument 可供计算退休金的年薪 fJX\'Rc\  
annual report 年报 u K'<xM"%T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A:kkCG!~Nf  
annual return 周年报表;周年申报表;每年报税表格 ?3`q+[:  
Annual Return Rules 《周年报表规则》 3>i>@n_  
annual review of consumer prices 每年消费物价回顾 2< p{z  
annual roll-forward basis 逐年延展方式 I^WIa"u_  
annual salary 年薪 fs&,w  
annual statement 年度报表;年度决算表 ]\OWZ{T'j  
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 W@l+ciZ_  
annuitant 年金受益人 k]Zo-xh4  
annuity 年金 #;d)?  
annuity contract 年金合约 d4%dIR)  
annuity on human life 人寿年金 s0r"N7~  
antecedent debt 先前的债项 >[a FOA  
ante-dated cheque 倒填日期支票 f Gb7=Fk  
anticipated expenditure 预期开支 I[ai:   
anticipated net profit 预期纯利 (Up'$J}  
anticipated revenue 预期收入 `8,w[o oC2  
anti-inflation measure 反通货膨胀措施 gF3TwAr  
anti-inflationary stance 反通货膨胀立场 w TlGJ$D0  
apparent deficit 表面赤字 Yrpxy.1=F5  
apparent financial solvency 表面偿债能力 .AXdo'&2i  
apparent partner 表面合伙人 T'8RkDI}-  
application for personal assessment 个人入息课税申请书 YZibi  
application of fund 资金应用 X6xx2v%D  
application to release as liquidator and to destruct the books of accounts and documents [Gh"ojt]w  
申请免除清盘人职务及毁灭帐簿与文件 qh-[L  
appointed actuary 委任精算师 Qu`n&  
appointed auditor 委任核数师;委任审计师 |=\91fP68`  
appointed trustee 委任的受托人 gC`)]*'tE  
appointer 委任人 1  o|T  
apportioned pro rata 按比例分摊 X:_<Y_JT  
apportionment 分配;分摊 N<(HPE};  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s|Zx(.EP  
apportionment formula 分摊方程式 8zZSp  
apportionment of estate duty 遗产税的分摊 *wwhZe4V  
appraisal 估价;评估 yLW/ -%I#u  
appreciable growth 可观增长 27>a#vCT  
appreciable impact 显着影响 va5FxF*%  
appreciable increase 可观增长 =N_,l'U\^  
appreciation 增值;升值 9RxO7K  
appreciation against other currencies 相对其他货币升值 DF'8GF&Rp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >D ne? 8r  
appreciation tax 增值税 3% ^z?_  
appropriation 拨款;拨用;拨付 ^/*KNnAWp  
appropriation account 拨款帐目 GQx9u ^>  
Appropriation Bill 拨款法案 0qv$:w)g+v  
appropriation-in-aid system 补助拨款办法 %fv)7 CRM  
approved assets 核准资产 {rC~ P  
approved basket stock 认可一篮子证券 i&A%"lOI9  
approved budget 核准预算 XvskB[\  
approved charitable donation 认可慈善捐款 . |uLt J  
approved charitable institution 认可慈善机构 ~s#e,Kav"  
approved currency 核准货币;认可货币 X2gz6|WJ  
approved estimates 核准预算 }~Q5Y3]#~  
approved estimates of expenditure 核准开支预算 5[4Z=RP  
approved overseas insurer 核准海外保险人 XrS\+y3  
approved overseas trust company 核准海外信托公司 L,~MicgV  
approved pooled investment fund 核准汇集投资基金 o 7G> y#Y  
approved provident fund scheme 认可公积金计划 f jI#-  
approved provision 核准拨款 !9r:&n.\  
approved redeemable share 核准可赎回股份 /BpxKh2p  
approved regional stock 认可地区性证券 pc H<gF(k  
approved retirement scheme 认可退休金计划 'S?;J ,/  
approved subordinated loan 核准附属贷款 J{Tq%\a3  
arbitrage 套戥;套汇;套利 ^Dr.DWi{$  
arbitrageur 套戥者;套汇者 ,GrB'N{8e  
arbitrary amount 临时款项 C0fmmI0z~  
arrangement 措施;安排;协定 Qw?+!-7TN  
arrears 欠款 w(B H247`  
arrears of pay 欠付薪酬 A62<]R)n  
arrears of revenue 逾期未收税款;逾期未收的帐项 gDCOLDM  
articles of association 组织章程;组织细则;组织章程细则 "}b'E#  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iCTQ]H3  
ascertainment of profit 确定利润 qzK("d  
"Asia Clear" “亚洲结算系统” xQu eE{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /APcL5:=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wGJjA=C  
Asian Development Fund [ADF] 亚洲发展基金 knT.l"  
Asian dollar bond 亚洲美元债券 m&IsDAn  
Asian dollar market 亚洲美元市场 W J+> e+  
Asian dollar rate 亚洲美元利率 z<pJYpxH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \cQ .|S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 R#(G%66   
asked price 沽盘;喊价;索价;卖方报价 4DLq}v  
assessable income 应评税入息 zX kx7d8  
assessable loss 应评税亏损 `HW:^T  
assessable profit 应评税利润 Ftv8@l  
assessable value 应评税值 (ZP87Gz  
assessed profit 估定利润 ->E=&X  
assessed value 经评估价值 Ue$zH"w  
assessment 评税;评定;估价;评税单 9s`/~ a@  
assessment number 评税编号;估价编号 )NT5yF,m  
assessment of additional tax 补加税评税 ~|l IC !q  
assessment of performance 业绩评估;实绩评价 kIvvEh<L=  
Assessor 评税主任 <\@ 1Zz@ms  
asset price bubbles 资产价格泡沫 }B q^3?,#{  
asset-backed securities 具资产保证的证券 47UO*oLS  
assets accretion 资产增值 f: xWu-  
assets and liabilities 资产与负债 }Qrab#v  
assets betterment statement 资产递增表;资产改进表 6T+  
assets lending 实物放款;有抵押贷款 GK{{7B  
assets of the company passing on the death 死者去世时转移的公司资产 ~p*1:ij  
assets pledged as security for liabilities 用作负债抵押的资产 Pxhz@":[  
assets portfolio 资产投资组合 6)e5zKW!?  
assets price 资产价格 `cr(wdvI  
assets quality 资产质素 [pgZbOIN37  
assets realization 资产变现 ]hE="z=n  
assets refinancing arrangement 资产再集资安排 4nkE IZ  
assets securitization 资产证券化 +.Bmkim  
assets situated outside Hong Kong 在香港以外地方的资产 &uM^0eM  
assets stripping 削减资产;拆卖资产 t`|,6qEG  
assets value 资产值 V U~Dk);Bv  
assignee 承让人 #Hu~}zy  
assignment 转让;转让书;转让契 Ip?]K*sq  
assignment of interest 权益转让 op7FZHs  
assignment of letters patent and trade mark 专利证书及商标转让 UG2w 1xqHw  
assignment of property 物业转让;物业转让书 vR>o}%`  
assignment right 转让权 z`$J_CjY  
assignor 转让人 wJG$c-(\0  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 eW8[I'v_&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f h<*8w0H  
associate member 附属会员 o a<q/  
associated body corporate 相联法人团体 "T6#  
associated company 相联公司;联属公司 D59T?B|BdD  
associated corporation 相联法团 Zk? =  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] QH@>icAb  
公认会计师公会〔英国〕 .px:e)iW  
Association of Futures Exchange Brokers 香港期货经纪协会 onte&Ed\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )`HA::  
association of underwriters 承保人组织 1u}nm;3  
assumption of control 接管 $Ui&D I  
assurance 担保;保险;转易;转易书 .ve *Vp  
assurance of interest 权益的转易 +MUwP(U=w  
at 19XX price 按一九XX年价格计算 xxa} YIe8  
at a discount 按赔价计算;按贴水价格计算;打折扣 O}Le]2'  
at a premium 按溢价计算;按升水价格计算 -5>NE35Cto  
at call 通知付款;按通知 =%qEf   
at constant market price 按固定市价计算 @"|i"Hk^  
at constant price 按固定价格计算 9 E1W|KE  
at cost 按成本计算 IA*KaX2S<  
at current market price 按当时市价计算;按现时市价计算 x?r1s#88>  
at current price 按当时价格计算;按现时价格计算 K7`YJp`i  
at factor cost 按要素成本计算;按生产要素成本计算 P $ >`  
at money-of-the-day price 按付款当日价格计算 ?tYpc_p#  
at or better 按指定或较佳价位〔买卖指令〕 7#-y-B]l  
at par 按面值计算;平价 :w-`PY J%G  
at sight 见票即付 y' xF0  
at the close 按收市盘 @q8an  
at the opening 按开市盘 !3}deY8;#  
attestation 见证;见证条款 >HTbegi  
at-the-money option 平价期权 I cF@F>>  
attorney 受权人;受托代表人 85]SC$  
attornment 新拥有人承认书 ;IZ?19Q  
attributable profit 可归属利润 g]$ 4~"|.  
attributable share value 可归属股份价值 < {ru|-9  
Auckland Stock Exchange 奥克兰证券交易所 K5"sj|d&  
auction 拍卖 3|kgTB-  
auctioneer 拍卖商 'BqZOZw  
audit 审计;核数 (f1M'w/OD  
Audit Commission 审计署 q<{NO/Mm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O`W%Tr  
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〕 H[Weu  
audit review 帐目审查 6yIvaY$KR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n2ndjE$  
audited account 审计帐目;经审计的帐目 fCUT[d+H  
audited annual account 经审计的周年帐目 [Ot,q/hBJ  
audited balance sheet 经审计的资产负债表 3]LN;s]ac  
auditor 核数师;核数主任;审计师 JW+*d`8Z[  
auditor's certificate 核数师证明书;审计师证明书 (> "QVxr  
auditor's report 核数师报告;审计师报告 rVryt<2:@r  
Aussie bond 澳元债券 ZX.TqvK/r  
austerity budget 紧缩预算 XZph%j0o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sbsu(Sz+  
Australia All Ordinaries Index 澳洲所有普通股票指数 V1bh|+o9  
Australian Dollar [AUD] 澳元 |V&G81sM  
Australian Options Market 澳大利亚期权市场 1dG06<!  
Australian Securities Commission 澳洲证券事务监察委员会 B~gV'(9g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z<z;L<tJ 9  
Australian Stock Exchange 澳大利亚证券交易所 VOgi7\  
Austrian Schilling [ATS] 奥地利先令 OtUr GQP  
authentication 认证;鉴证 (M t5P  
authority to purchase 委托购买证;委购书 w:ULi3  
authorization 认可;核准;授权;授权书 1B:aC|B  
authorization by direction 指示授权 s ic$uT  
authorization by instruction 指令授权 N:BL=} V  
authorization by warrant 令状授权 Dpqt;8"2L  
authorization of unit trust 单位信托的认可 2(#Ks's?  
authorized agent 指定代理人 F=wRkU  
authorized capital 法定资本 :Jxh2  
authorized clerk 出市员 )pgrl  
authorized dealer 认可交易商 eti `O  
authorized financial institution 认可财务机构 Ok H\^  
authorized fund 认可基金 grcbH  
authorized fund house 获授权的基金公司;认可基金公司 +]!lS7nsW  
authorized institution 认可机构 \2!!L=&4G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;#anZC;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8L{u}|{  
authorized insurer 获授权保险人;获认可承保人 h/ep`-YaH  
authorized investment 特准投资项目 Je7RrCz  
authorized person 获授权人 I4e+$bU3  
authorized representative 获授权代表  t@B(+  
authorized share capital 法定股本 +V8b  
automated quotation system 自动报价系统 mP}#Ccji?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Np,2j KF(  
自动交易系统〔香港期货交易所有限公司〕 =,/D/v$m'2  
automatic adjustment mechanism 自动调整机制 #$1$T  
automatic adjustment system 自动调整系统 4E3g,%9u  
Automatic Clearing House 自动票据交换所 ecHP &Z$  
automatic exchange rates accumulation system 自动化汇率累集系统 Wk7WK` >i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #G;X' BN  
automatic teller machine [ATM] 自动柜员机 q~Jq/E"f  
autopay 自动转帐 SS3-+<z  
available assets 可用资产 n9UKcN-  
available fiscal reserve 现存财政储备 3'eG ;<F  
available profit 可用利润 i^2IW&+}e}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 %|IUqjg  
average 平均;平均数;海损 X;GfPw.m  
average basic salary 平均基本薪金 !~ rt:Z  
average consumer expenditure 平均消费开支;一般消费开支 4u1KF:g  
average cost 平均成本 sa#.l% #  
average cost of land production 增辟土地平均成本 %u!XzdG  
average daily turnover 平均每日成交额 $:vkX   
average daily wage rate 平均每日工资率 QZYU0; VF  
average expenditure pattern 平均开支模式 *Xr$/N  
average growth rate 平均增长率 E`D%PEps+  
average net fixed assets 固定资产平均净值 b`~wG e  
average of relatives 相对价格平均数 +!O- kd  
average price 平均价格 p^QZq>v  
average propensity to consume 平均消费倾向;一般消费倾向 W |UtY`1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 D<):ZfUbI  
average rate 平均率 shFc[A,r}  
average revenue 平均收入;平均收益 <d7xt* 4  
average stock 平均库存;平均存货 =!0I_L/  
average yearly rent 平均年租 1/iE`Si  
avoidance of double taxation 避免双重课税 cf;Ht^M\  
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 ?pwE0N^  
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