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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: ^l|{*oj2  
A share A股;甲类股份 /n;-f%dL  
abatement of tax 减税;减扣免税额 tr0P ;}=  
ABN AMRO Bank N.V. 荷兰银行 ?_q e 2R.  
above-the-line expenditure 线上项目支出;经常预算支出 r4/G&m[V  
above-the-line receipt 线上项目收入;经常预算收入 V8ka*VJ(B  
ABSA Asia Limited 南非联合亚洲有限公司  {h/[!I `  
absolute change 绝对数值变更 ?.E6Ube  
absolute expenditure 实际开支 )8vz4e Y  
absolute guideline figure 绝对准则数字 d:*,HzG  
absolute interest 绝对权益 3jQy"9f  
absolute order of discharge 绝对破产解除令 j:K>3?   
absolute profit margin 绝对利润幅度 t%Hg8oya  
absolute value 实值;绝对值 yi*)g0M  
absolutely vested interest 绝对既得权益 XB*)d 9'8  
absorbed cost 已吸收成本;已分摊成本 qeLfO  
absorption 吸收;分摊;合并 Q!8AFLff4  
absorption rate 吸收率;摊配率;分摊率 W1S7%6y_1  
ACB Finance Limited 亚洲商业财务有限公司 j\& `  
acceptable form of reciprocity 合理的互惠条件 c?B@XIl  
acceptable rate 适当利率;适当汇率 ?t++IEoP  
acceptance agreement 承兑协议  4b]/2H  
acceptance for honour 参加承兑 $,$bZV  
acceptor 承兑人;接受人;受票人 ;Z|X` <6g  
acceptor for honour 参加承兑人 I$!rNfrs  
accident insurance 意外保险 ^6j: lL  
Accident Insurance Association of Hong Kong 香港意外保险公会 /.r|ron:e  
accident insurance scheme 意外保险计划 U_ n1QU  
accident year basis 意外年度基准 8A/"ia  
accommodation 通融;贷款 !gA<9h  
accommodation bill 通融票据;空头票据 $5kb3x<W  
accommodation party 汇票代发人 "L^]a$&  
account balance 帐户余额;帐户结余 |}s)Wo  
account book 帐簿 %suSZw`  
account collected in advance 预收款项 &}:'YK*X  
account current book 往来帐簿 NrH2U Jm  
account of after-acquired property 事后取得的财产报告 ?145^ w  
account of defaulter 拖欠帐目 21'I-j  
account payable 应付帐款 HwTb753  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %+gYZv-  
account receivable 应收帐款 A\p'\@f  
account receivable report 应收帐款报表 S}6Ty2.\  
account statement 结单;帐单;会计财务报表  tKOTQ8i4  
account title 帐户名称;会计科目 C3q}Dh+]  
accountant's report 会计师报告 U;QTA8|!&  
Accountant's Report Rules 会计师报告规则 .vsrZ_y?  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Vg'vL[Y  
Accounting Arrangements 《会计安排》 AjBwj5K  
accounting basis 会计基础 2F9Gx;}t5=  
accounting by Official Receiver 破产管理署署长呈交的帐目 J%ng8v5ex  
Accounting Circular 《会计通告》 ?O3E.!Q|  
accounting class 会计类别 EH{m~x[Ei  
accounting date 记帐日期;会计结算日期 FG/".dU  
accounting for money 款项核算 }jHS  
Accounting Officer 会计主任 zOJ4I^^  
accounting period 会计报告期;会计期 dsck:e5agZ  
accounting policy 会计政策;会计方针 7\x7ySM  
accounting practice 会计惯例 4/UY*Us&  
accounting principle 会计准则 pQv`fr=  
accounting record 会计记录 kI7c22OJ  
accounting report 会计报告 M)4-eo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {8+FxmH  
Accounting Society of China 中国会计学会 #1fT\aP  
accounting statement 会计报表 IoO tn  
accounting system 会计制度;会计系统 O[%"zO"S  
accounting transaction 会计事项;帐务交易 }e$^v*16  
accounting treatment 会计处理 to9~l"n.s  
accounting year 会计年度 9e|-sn  
accretion 增值;添加 8~*<s5H  
accrual 应计项目;应累算数目 cV]c/*z A  
accrual basis 应计制;权责发生制 l;{n" F  
accrual basis accounting 应计制会计;权责发生制会计 yOR]r+8  
accrue 应累算;应计 fz/Ee1T\  
accrued benefit 应累算利益 +tOmKY  
accrued charges 应计费用 )F _vWbg  
accrued cumulative preference share dividend 应累算的累积优先股股息 m?3!  
accrued expenses 应累算费用 qTc-Z5  
accrued interest payable 应付利息;应计未付利息 MLD1%* &0  
accrued interest receivable 应收利息;应计未收利息 |v,%!p s  
accrued right 累算权益 wW2b?b{*Z  
accruing profit 应累算的利润 P?|F+RoX$  
accumulated fiscal reserve 累积财政储备 '-9B`O,&  
accumulated profit 累积利润;滚存溢利 ~,#zdm1r@  
accumulated reserve 累积储备 : :;YS9e  
accumulation of surplus income 累积收益盈余 fny|^F]w  
acquired assets 既得资产 dH]0 (aJ  
acquisition 收购;购置;取得 K1y]  
acquisition cost 购置成本 TCShS}q;%  
acquisition expenses 购置费用 WcRTv"4&  
acquisition of 100% interest 收购全部股权 Cj{+DXT  
acquisition of control 取得控制权 &CP0T:h  
acquisition of fixed assets 购置固定资产 ])`+ 78  
acquisition of shell “买壳” wJ.?u]f@  
acquisition price 收购价 C8ss6+k&  
act of God 天灾 RRSkXDU}  
acting partner 执事合伙人 ?\ Fo|__  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]QM{aSvXA  
active partner 积极参与的合伙人 2ed4xh V  
active trading 交投活跃 *xHj*  
actual circulation 实际流通 HJ5 Ktt  
actual cost 实际成本 * AsILK0  
actual expenditure 实际开支;实际支出 Eo h4#fZ\N  
actual income 实际入息;实际收入;实际收益 =Sjr*)<@j  
actual market 现货市场 X8(H#Ef[  
actual price 现货价;实际价格 + t%[$"$  
actual profit 实际利润 Ltk'`  
actual quotation 实盘;实际价位;实际报价 = ;tDYuFc!  
actual year basis 按实际年度计算 5&Y%N(  
actuals 实货 @:2<cn`  
actuarial investigation 精算调查 sd(Yr6~..  
actuarial principle 精算原则 a4a/]q4T  
actuarial report 精算师报告 6Bv!t2  
Actuarial Society of Hong Kong 香港精算学会 Q4~/Tl;  
actuarial valuation 精算师估值 sGBm[lplz  
actuary 精算师 7E0L-E=.  
ad referendum agreement 暂定协议;有待覆核的协定 8]G  
ad valorem duty 从价税;按值征税 #.Q3}[M  
ad valorem duty system 从价税制 YgiLfz iT  
ad valorem fee 从价费 0cGO*G2Xr  
ad valorem tariff 从价关税 _ aJo7  
additional allowance 额外免税额 pt/UY<@yoN  
additional amount for unexpired risk 未过期风险的额外款额 $!?tJ@{  
additional assessable profit 补加应评税利润 ;JpsRf!  
additional assessment 补加评税 4O I''i  
additional commitment 额外承担 &- 5`Oln  
additional commitment vote 额外承担拨款 )># Y,/q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +, IMN)?;z  
additional dependent parent allowance 供养父母额外免税额 Wi;wu*  
additional provision 额外拨款 b\Wlpb=QZ  
additional stamp duty 附加印花税 [quT&E  
additional tax 补加税罚款;补加税款 S*aMUV&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 N~=,RPjq  
adjudged bankrupt 被裁定破产 NE~R&ym9  
adjudicated bankrupt 裁定破产人 0\B31=N(  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 < bvbfS  
adjudication of bankruptcy 裁定破产;宣告破产 1')_^]  
adjudication of insolvency 裁定无力偿还债务 E*B6k!:  
adjusted actual 经调整的实数;调整后的实数 lwVo%-  
adjusted current assets 经调整的流动资产;调整后的流动资产 4+tKg*|  
adjusted figure 经调整的数字;调整后的数额 bU3P; a(  
adjusted liabilities 经调整的负债;调整后的负债 v0aV>-v  
adjusted loss 经调整的亏损;调整后的亏损  c6f=r  
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 yG v7^d  
adjusted profit 经调整的利润;调整后的利润 vk1E!T9X  
adjusted surplus 经调整的盈余额;调整后的盈余额 {M_*hR;lL  
adjusted value 经调整的价值;调整后的价值 $ [t7&e  
adjustment 调整;修订;理算〔保险〕 8*bEsc|  
adjustment centre 调剂中心 Y^Y1re+}  
adjustment lag 调整过程的时间差距;调整时差 )'1rZb5  
adjustment mechanism 调整机制 xs}3=&c(  
adjustment of loss 亏损调整 M+|J;caX  
adjustment process 调整过程;调整程序 ^ UDNp.6k  
adjustment range 调整幅度 #$dEg  
administered exchange rate 受管制汇率 mVs<XnA47  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %U uVD  
administration expenses 行政费用 .%"s| D  
administration fee 手续费;行政费 E2nsBP=5C  
administration in bankruptcy 破产管理 #Fwf]{J  
administration order 遗产管理令 qlU"v)Mx  
administrator 管理人;遗产管理人 0K<|>I  
administrator of the estate 遗产管理人 ZzO^IZKlC  
admission of debt 债项承认书 o,q47W=7$  
admission of proof 接纳债权证明 'JpCS  
advance 放贷款项;垫付款项;预支款项;预付款项 x & ZW f?  
advance account 暂支帐目;预付款帐户 AZ7m=Q97  
advance compensation 预付补偿金 |19zjhl  
advance from shareholder 股东垫款 k|r|*|8  
advance pending reimbursement 预支以待日后付还 9 *+X ^q'  
advanced economy 先进经济体系 \i.Yhl:O  
advancement 预付;预付财产 H[DBL  
advances warrant 垫款令 #,5v#| u|7  
advancing 贷出 dR GgiQO  
adverse balance 逆差 ' X9D(?O  
adverse exchange 逆汇 DkA@KS1Dq  
advertisement addressed to shareholders 在报章刊登的致股东通告 K\VL[HP-  
advice for collection 托收通知书 05ZF>`g*  
advice of drawing 提款通知书;汇票通知书 Vb++K0CK  
advice of payment 付款通知 }~O`(mnD}K  
Advisory Committee [Securities and Futures Commission] \:5M0  
谘询委员会〔证券及期货事务监察委员会〕 v?L`aj1ox  
Advisory Committee on Diversification 经济多元化谘询委员会 (Do](C  
affidavit 誓章;遗产申报誓章 ;!9-I%e  
affidavit of no receipt 述明无收款的誓章 = lMs1}S9  
affiliate 联号;联营公司;附属公司 N]dsGvX  
affiliated company 附属公司;联号;联营公司 KmX?W/%R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tya[6b!8  
affordability 负担能力 aWk1D.  
African Development Bank [AfDB] 非洲开发银行 [rO TWN  
after-acquired property 事后取得的财产 *>,#'C2  
after-hours dealing 市后交易 #\T5r*W  
after-tax profit 税后盈利;税后利润;税后溢利 5<77o|  
agency agreement 代理协议 + d289"  
agency expenses 代理机构的开支 _0Z8V[  
agency fee 代理费 ]m=2 $mK  
Agency Law 《代理法》 n:P++^ j  
agent 代理人;承销人 =}1m.  
agent of company 公司代理人 %4I13|<A`  
agent's fee 代理人费;经纪费 !g2 ~|G  
aggregate 总计;总数;总体数字 N#&/d nV  
aggregate amount 总款额;总额 g+pj1ycw/  
aggregate assets and liabilities 总体资产与负债 5tUN'KEbN  
aggregate at constant price 按固定价格计算的总体数字  )k6O  
aggregate demand 总需求 ,@Aeo9}  
aggregate gross position 总持仓量 di|5|bn7  
aggregate limit 总限额 O <#H5/Tq  
aggregate of salaries tax 合计薪俸税 :p0<AU47  
aggregate performance 总体表现;总体业绩 e .(  
aggregate supply 总体供应 1<E:`,Mn?  
aggregate surplus 总盈余 (!:+q$#BK  
aggregate total 整体总额 aQ#6PO7.Z  
aggregate value 总值;合计价值 =g^k$ Rc  
aggregated basis 合计基准 E,gpi  
aggregated net chargeable income 合计应课税入息实额 VI(2/**  
aggregation 合并计算;合计;总和 SUaXm#9  
aggregation of incomes of husband and wife 夫妇入息合并计算 |S.;']t+  
aggregation of property 财产的总和 TYu(;~   
agio 差价;贴水 Uy;e5<<  
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》 Kn`-5{1B|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vcz?;lg  
《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》 3v,Bg4[i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @mm~i~~KA  
《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》 17) `CM$<[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Cp!Qd e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >,A&(\rO  
agreement for a settlement 授产协议 w<$0n#5  
agreement for assignment 转让协议 JL:\\JT.  
agreement for sale 售卖协议;买卖协议 $(N+E,XB  
agreement for sale and purchase 买卖协议 Sc,a jT  
agreement for the payment of interest 支付利息协议 a<Ksas'5S  
agreement for the repayment of money 还款协议 p`T,VU&.  
agreement of reinsurance 再保险协议 x2$Y"b?vz  
Agricultural Bank of China 中国农业银行 $e/[!3CASP  
air passenger departure tax 飞机乘客离境税 h$_5)d~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nmy!.0SQ-  
airport tax 机场税 ]]!&>tOlI  
alcohol duty 酒精税 a8v9j3.  
alienation 让与;让渡;转让 ^#p+#_*V  
alimony 生活费;赡养费 ;pVnBi  
All Ordinaries Index [AOI] 所有普通股指数 WX}pBmU  
all risks 全险;综合险 DUlvlQW  
All Sales Record for Stock Market 《股票市场成交报告》 . yN.  
Allied Capital Resources Limited 新联财务有限公司 [`_-;/Gx2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 D\ kd6  
allocation letter 拨款信件 x2.YEuSMC  
allocation of fund 分配款项;预留款项 mj|TWDcj+  
allocation of profit 利润分配;溢利分配 &A)u!l Ue  
allocation warrant 拨款令 Nny#}k Bt  
allotment 分配;配股 ^M7pCetjdW  
allotment notice 股份配售通知;配股通知 y25L`b  
allotment of shares 股份分配 wpV)y Q^  
allowable 可获宽免;免税的 ]Z=O+7(r  
allowable business loss 可扣除的营业亏损 qN@0k>11?  
allowable expenses 可扣税的支出 c^ W \0  
allowance 免税额;津贴;备抵;准备金 #:M <<gk  
allowance for debts 债项的免税额 )Nkf'&  
allowance for depreciation by wear and tear 耗损折旧免税额 bO6LBSZx]  
allowance for funeral expenses 殡殓费的免税额 CoTe$C7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bd[%=5  
allowance for repairs and outgoings 修葺及支出方面的免税额 &+Yoob]P  
allowance to debtor 给债务人的津贴 H?$gHZPI  
alteration of capital 资本更改 Fz1K*xx'  
alternate trustee 候补受托人 -0:Equ?pz  
amalgamation 合并 qJ%AbdOI8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hVf;{p &  
ambit of charges 征税范围;收费范围 ]^BgSC  
amended valuation 经修订的估值 jPA^SxM  
American Commodities Exchange 美国商品交易所 !r %u@[(  
American Express Bank Limited 美国运通银行 G{4lgkyy  
American Stock Exchange 美国证券交易所 R,f"2 k  
amortization 摊销 3.E3}Jz`  
amount due from banks 存放银行同业的款项 L1u(\zw  
amount due from banks abroad 存放海外银行同业的款项 b1Fd]4H3P  
amount due from holding companies 控股公司欠款 Z?j4WJy-[  
amount due from local banks 存放本港银行同业的款项 :WHbwu,L$  
amount due to banks 银行同业的存款 tVqc!][   
amount due to banks abroad 海外银行同业的存款 P{%R*hb]  
amount due to holding companies 控股公司存款 TM<;Nj[*n  
amount due to local banks 本港银行同业的存款 I`4k5KB;  
amount due to outport banks 外埠银行同业的存款 CaqqH`/E4  
amount for note issue 发行纸币的款额 /& wA$h  
amount of bond 担保契据的款额 hjx= ?  
amount of consideration 代价款额 c!Wj^  
amount of contribution 供款数额 *7UDTgY  
amount of indebtedness 负债款额 %h "%G=:  
amount of principal of the loan 贷款本金额 e%EE|  
amount of rates chargeable 应征差饷数额 }4XXNYH  
amount of share capital 股本额 C[s='v~}  
amount of sums assured 承保款额 /6yH ,{(a  
amount of variation 变动幅度 M$MFUGS'  
amount of vote 拨款数额 =x5k5NIF  
amount payable 应付款额 Kl]LnN%A{  
amount receivable 应收款额 kJK:1;CM?.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gQ=l\/ H  
analysis 分析 E=L 1q)  
ancillary risk 附属风险 U~s-'-C /  
annual account 周年帐目;周年帐目报表;年度决算;年结 A`ScAzx5{  
annual accounting date 年结日期 aa,^+^J  
annual allowance 每年免税额;年积金;年度津贴;年津 LypBS]r u  
annual balance 年度余额 W}rLHAaDh  
annual disposable income 每年可动用收入 BZ}_  
annual estimates 周年预算 !B:wzb_  
annual fee 年费 tq&CJvJ4  
annual general meeting 周年大会 z%44@TP  
annual growth rate 年增率;每年增长率 TT3\c,cs  
annual long-term supplement 长期个案每年补助金 6 6Bx,]"6  
annual pensionable emolument 可供计算退休金的年薪 N5|wBm>m  
annual report 年报  PpWdZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zil<*(kv{  
annual return 周年报表;周年申报表;每年报税表格 zIy&gOX  
Annual Return Rules 《周年报表规则》 K\y W{y1  
annual review of consumer prices 每年消费物价回顾 IXof- I%8  
annual roll-forward basis 逐年延展方式 -PLh|  
annual salary 年薪 k btQ  
annual statement 年度报表;年度决算表 Pe)SugCs  
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 )A=&3Ui)ab  
annuitant 年金受益人 eg(1kDMpn  
annuity 年金 26[m7\O  
annuity contract 年金合约 ~xU\%@I\  
annuity on human life 人寿年金 3"p'WZ>  
antecedent debt 先前的债项 5[|ZceY  
ante-dated cheque 倒填日期支票 $i"IOp  
anticipated expenditure 预期开支 WI\jm&H r  
anticipated net profit 预期纯利 c);vl%  
anticipated revenue 预期收入 (;cvLop  
anti-inflation measure 反通货膨胀措施 f/UIpswrZ'  
anti-inflationary stance 反通货膨胀立场 W:V.\  
apparent deficit 表面赤字 e(Y5OTus  
apparent financial solvency 表面偿债能力 'A)9h7k}  
apparent partner 表面合伙人 !]2`dp\!  
application for personal assessment 个人入息课税申请书 `*w!S8}m;  
application of fund 资金应用 0+6=ag%  
application to release as liquidator and to destruct the books of accounts and documents y?ypRCgO.u  
申请免除清盘人职务及毁灭帐簿与文件 \<Di |X1  
appointed actuary 委任精算师 ]Ia}H+&  
appointed auditor 委任核数师;委任审计师 KSxZ4Y  
appointed trustee 委任的受托人 ;>r E+k%_  
appointer 委任人 ZfnJ&H'  
apportioned pro rata 按比例分摊 gaU1A"S}  
apportionment 分配;分摊 6h{>U*N"&d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mae@L  
apportionment formula 分摊方程式 Y?xc#'  
apportionment of estate duty 遗产税的分摊 -v{LT=,O  
appraisal 估价;评估 't'2z  
appreciable growth 可观增长 3B?7h/f  
appreciable impact 显着影响 oN&U@N/>aU  
appreciable increase 可观增长 Hd?#^X  
appreciation 增值;升值 bEli!N$  
appreciation against other currencies 相对其他货币升值 !<= ^&\A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kWbD?i-  
appreciation tax 增值税 m e2$ R>@  
appropriation 拨款;拨用;拨付 #y*p7~|@  
appropriation account 拨款帐目 m\@q2l-  
Appropriation Bill 拨款法案 LjPpnjU  
appropriation-in-aid system 补助拨款办法 `P?!2\/  
approved assets 核准资产 ASUL g{  
approved basket stock 认可一篮子证券 sPRo=LB  
approved budget 核准预算 + ;_0:+//  
approved charitable donation 认可慈善捐款 *  \%b1  
approved charitable institution 认可慈善机构 $\q}A:  
approved currency 核准货币;认可货币 J8?V1Ad{  
approved estimates 核准预算 >N-l2?rE  
approved estimates of expenditure 核准开支预算 Uu~~-5  
approved overseas insurer 核准海外保险人 O]80";Uv  
approved overseas trust company 核准海外信托公司 Lv7$@|"H9  
approved pooled investment fund 核准汇集投资基金 8B7~Nq'  
approved provident fund scheme 认可公积金计划 j6#Vwcr  
approved provision 核准拨款 i^}ib RQbN  
approved redeemable share 核准可赎回股份 g96]>]A<{  
approved regional stock 认可地区性证券 tb;u%{S  
approved retirement scheme 认可退休金计划 A?"/ >LM  
approved subordinated loan 核准附属贷款 M sQ=1  
arbitrage 套戥;套汇;套利 {9XQ~t"m^  
arbitrageur 套戥者;套汇者 G!E1N(%o  
arbitrary amount 临时款项 [ ]42$5eof  
arrangement 措施;安排;协定 "GB493=v  
arrears 欠款 l^R1XBP  
arrears of pay 欠付薪酬 Tzr'3m_  
arrears of revenue 逾期未收税款;逾期未收的帐项 %,f(jQfg_  
articles of association 组织章程;组织细则;组织章程细则 %nhE588xf  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 StU9r0`  
ascertainment of profit 确定利润 C~R,,  
"Asia Clear" “亚洲结算系统” `qhZZ{s)1U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +k\cmDcb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b_']S0$c\  
Asian Development Fund [ADF] 亚洲发展基金 _bSn YhS  
Asian dollar bond 亚洲美元债券 >Do P2]  
Asian dollar market 亚洲美元市场 S^_F0</U,  
Asian dollar rate 亚洲美元利率 mOntc6&]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $Go)Zs-bL?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V-x/lo]Co  
asked price 沽盘;喊价;索价;卖方报价 pZ5eGA=  
assessable income 应评税入息 PH>`//D%n?  
assessable loss 应评税亏损 f[-$##S.~  
assessable profit 应评税利润 jf=\\*64r4  
assessable value 应评税值 #Q$+AdY|  
assessed profit 估定利润 M?QX'fia  
assessed value 经评估价值 EM!9_8 f  
assessment 评税;评定;估价;评税单 VvTi>2(.  
assessment number 评税编号;估价编号 &;[e  
assessment of additional tax 补加税评税 FY"csZ  
assessment of performance 业绩评估;实绩评价 `Hd~H  
Assessor 评税主任 W~Q;R:y  
asset price bubbles 资产价格泡沫 ^1;Eq>u  
asset-backed securities 具资产保证的证券 f7I!o, /  
assets accretion 资产增值 30{WGc@l#  
assets and liabilities 资产与负债 Y7<(_p7  
assets betterment statement 资产递增表;资产改进表 Y?\PU{ O  
assets lending 实物放款;有抵押贷款 yny1i9 y  
assets of the company passing on the death 死者去世时转移的公司资产 9{8xMM-  
assets pledged as security for liabilities 用作负债抵押的资产 liPaT  
assets portfolio 资产投资组合 F&a)mpFv3c  
assets price 资产价格 `_!R;f  
assets quality 资产质素 `NCH^)  
assets realization 资产变现 }s:~E2?In  
assets refinancing arrangement 资产再集资安排  =h|xlT  
assets securitization 资产证券化 [Nu py,v  
assets situated outside Hong Kong 在香港以外地方的资产 k1~? }+<e  
assets stripping 削减资产;拆卖资产 Zty9O8g  
assets value 资产值 rY295Q  
assignee 承让人 M=Y['w x  
assignment 转让;转让书;转让契 f47dB_{5f.  
assignment of interest 权益转让 o8fY!C)  
assignment of letters patent and trade mark 专利证书及商标转让 F"0=r  
assignment of property 物业转让;物业转让书 G$VE o8Blb  
assignment right 转让权 Q-Oj%w4e  
assignor 转让人 Sh\Jm*5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,&G !9}EC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .zsY VtK  
associate member 附属会员 ftD(ed  
associated body corporate 相联法人团体 ^y[- e9O|  
associated company 相联公司;联属公司 Fil6;R  
associated corporation 相联法团 tv%B=E!r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] id [caP=`  
公认会计师公会〔英国〕 6UM1>xq9A  
Association of Futures Exchange Brokers 香港期货经纪协会 wicW9^ik  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iJS7g  
association of underwriters 承保人组织 xc,Wm/[  
assumption of control 接管 KO[,C[;|j  
assurance 担保;保险;转易;转易书 #Ve@D@d[  
assurance of interest 权益的转易 R)6"P?h._4  
at 19XX price 按一九XX年价格计算 e*M-y C  
at a discount 按赔价计算;按贴水价格计算;打折扣 3,1HD_  
at a premium 按溢价计算;按升水价格计算 {'yr)(:2M  
at call 通知付款;按通知 #@J{ )  
at constant market price 按固定市价计算 vQy+^deW  
at constant price 按固定价格计算 }z5u^_-m  
at cost 按成本计算 wY"BPl]b  
at current market price 按当时市价计算;按现时市价计算 F8|m i`f-  
at current price 按当时价格计算;按现时价格计算 \i3)/sZ?l  
at factor cost 按要素成本计算;按生产要素成本计算 FT\%=>{  
at money-of-the-day price 按付款当日价格计算 BbhC 0q"J  
at or better 按指定或较佳价位〔买卖指令〕 \k5 sdHmI[  
at par 按面值计算;平价 2YK2t<EO  
at sight 见票即付 KpT=twcK  
at the close 按收市盘 Y(=A HmR  
at the opening 按开市盘 v {) 8QF]  
attestation 见证;见证条款 h_6c9VI  
at-the-money option 平价期权 \|CuTb;0  
attorney 受权人;受托代表人 ATjE8!gO!  
attornment 新拥有人承认书 otlv ;3263  
attributable profit 可归属利润 .0p'G}1  
attributable share value 可归属股份价值 lYS*{i1^ '  
Auckland Stock Exchange 奥克兰证券交易所 [DvQk?,t  
auction 拍卖 pO)5NbU  
auctioneer 拍卖商 D B(!*6#?  
audit 审计;核数 -PTfsQk  
Audit Commission 审计署 KBa0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fJ&\Z9zY  
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〕 5]K2to)>`  
audit review 帐目审查 O bc>f|l]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 US\h,J\Ju  
audited account 审计帐目;经审计的帐目 TQth"Cv2:  
audited annual account 经审计的周年帐目 -6$GM J7  
audited balance sheet 经审计的资产负债表 d6)+d9?<  
auditor 核数师;核数主任;审计师 I.it4~]H  
auditor's certificate 核数师证明书;审计师证明书 D9!$H!T _  
auditor's report 核数师报告;审计师报告 J3$@: S'  
Aussie bond 澳元债券 Z9eP(ip  
austerity budget 紧缩预算 51;[R8'w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 biENRJQ.  
Australia All Ordinaries Index 澳洲所有普通股票指数 9 dK`  
Australian Dollar [AUD] 澳元 FM7`q7d  
Australian Options Market 澳大利亚期权市场 gt\kTn."  
Australian Securities Commission 澳洲证券事务监察委员会 8vQR'<,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e-#V s{?|r  
Australian Stock Exchange 澳大利亚证券交易所 )r?- _qj=  
Austrian Schilling [ATS] 奥地利先令 e xkPu-[W  
authentication 认证;鉴证 h4Xz"i{z  
authority to purchase 委托购买证;委购书 @@cc /S  
authorization 认可;核准;授权;授权书 }i J$&CJ  
authorization by direction 指示授权 `1uGU[{x  
authorization by instruction 指令授权 &Bqu2^^  
authorization by warrant 令状授权 hii#kB2  
authorization of unit trust 单位信托的认可 ;vy<!@Y;8  
authorized agent 指定代理人 [S9"' ^H  
authorized capital 法定资本 J~C=o(r  
authorized clerk 出市员 U+zntB  
authorized dealer 认可交易商 {nw.bKq 7  
authorized financial institution 认可财务机构 r1 b"ta  
authorized fund 认可基金 <h~=d("j  
authorized fund house 获授权的基金公司;认可基金公司 3,n"d-  
authorized institution 认可机构 sKk+^.K}|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0 {  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 OY2u,LF9H  
authorized insurer 获授权保险人;获认可承保人 MjWxfW/  
authorized investment 特准投资项目 !(gSXe)*  
authorized person 获授权人 VOIni<9y  
authorized representative 获授权代表 ^?*<.rsG  
authorized share capital 法定股本 d{"@<0i?  
automated quotation system 自动报价系统 )_Z^oH ]<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] AH_qZTv0{Q  
自动交易系统〔香港期货交易所有限公司〕 F|@\IVEB]  
automatic adjustment mechanism 自动调整机制 L|B! ]}  
automatic adjustment system 自动调整系统 PkLNIp1  
Automatic Clearing House 自动票据交换所 G#M0 C>n  
automatic exchange rates accumulation system 自动化汇率累集系统 | AiMx2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SM8_C!h:  
automatic teller machine [ATM] 自动柜员机 nLx|$=W  
autopay 自动转帐 sPXjU5uq#  
available assets 可用资产 *F!1xyg  
available fiscal reserve 现存财政储备 )sNPWn8<Uy  
available profit 可用利润 LR';cR;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =T\=,B  
average 平均;平均数;海损 7D1$cmtH  
average basic salary 平均基本薪金 3_`)QYU'  
average consumer expenditure 平均消费开支;一般消费开支 JW )f'r_f  
average cost 平均成本 T#wG]DH;  
average cost of land production 增辟土地平均成本 $x,EPRNs  
average daily turnover 平均每日成交额 Sp*4Z`^je  
average daily wage rate 平均每日工资率 K$w;|UJc  
average expenditure pattern 平均开支模式 XMdCQ=  
average growth rate 平均增长率 @DF7j|]tV  
average net fixed assets 固定资产平均净值 :wG )  
average of relatives 相对价格平均数 EiG5k.C@  
average price 平均价格 k1ja ([Q  
average propensity to consume 平均消费倾向;一般消费倾向 w)B ?j  
average propensity to save 平均储蓄倾向;一般储蓄倾向 uB#U( jl  
average rate 平均率 _,IjB/PR(  
average revenue 平均收入;平均收益 -y{(h% 6  
average stock 平均库存;平均存货 'GT^araz  
average yearly rent 平均年租 '.M4yif \g  
avoidance of double taxation 避免双重课税 bE{Y K  
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 79D~Mau#  
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