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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: + @fEw  
A share A股;甲类股份 NGi)Lh|  
abatement of tax 减税;减扣免税额 :!t4.ko  
ABN AMRO Bank N.V. 荷兰银行 |H5GWZ O{^  
above-the-line expenditure 线上项目支出;经常预算支出 TtrO_D  
above-the-line receipt 线上项目收入;经常预算收入 c oZK  
ABSA Asia Limited 南非联合亚洲有限公司 $ s1/Rmw  
absolute change 绝对数值变更 Q}\\0ajS)  
absolute expenditure 实际开支 Zbr e5&aU  
absolute guideline figure 绝对准则数字  whw+  
absolute interest 绝对权益 m.ka%h$  
absolute order of discharge 绝对破产解除令 r$4d4xtK  
absolute profit margin 绝对利润幅度 O{c#&/.K  
absolute value 实值;绝对值 Z >R@  
absolutely vested interest 绝对既得权益 _oa*E2VN  
absorbed cost 已吸收成本;已分摊成本 a.UYBRP/l  
absorption 吸收;分摊;合并 .?APDr"QQH  
absorption rate 吸收率;摊配率;分摊率 >3b< Fq$  
ACB Finance Limited 亚洲商业财务有限公司 z"|jCdZGM  
acceptable form of reciprocity 合理的互惠条件 ~kV>nx2  
acceptable rate 适当利率;适当汇率 ;TDvk ]:  
acceptance agreement 承兑协议 Jo[ &y,  
acceptance for honour 参加承兑 !jB}}&Ii  
acceptor 承兑人;接受人;受票人 B+Qo{-  
acceptor for honour 参加承兑人 !.#g   
accident insurance 意外保险 ]vR Ol.  
Accident Insurance Association of Hong Kong 香港意外保险公会 `2+TN  
accident insurance scheme 意外保险计划 32 j){[PL3  
accident year basis 意外年度基准 0 5?`W&:9  
accommodation 通融;贷款 /YPG_,lRA  
accommodation bill 通融票据;空头票据 D0bpD  
accommodation party 汇票代发人 ]Q.S Is  
account balance 帐户余额;帐户结余 Sru0j/|H\  
account book 帐簿 *^{j!U37s  
account collected in advance 预收款项 d, i4WKp   
account current book 往来帐簿 fO5L[U^`  
account of after-acquired property 事后取得的财产报告 (  -q0!]E  
account of defaulter 拖欠帐目 $tW E9_  
account payable 应付帐款 J80&npsO  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 a(fiW%eFb  
account receivable 应收帐款 Vr& GsT  
account receivable report 应收帐款报表 Q: -&  
account statement 结单;帐单;会计财务报表 46 0/eW\  
account title 帐户名称;会计科目 gGCr~.5  
accountant's report 会计师报告 P5G0fq7  
Accountant's Report Rules 会计师报告规则 DsxNg  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |*ZM{$  
Accounting Arrangements 《会计安排》 v0&DD&mp  
accounting basis 会计基础 !a V:T&6  
accounting by Official Receiver 破产管理署署长呈交的帐目 N@Ap|`Ei  
Accounting Circular 《会计通告》 T:%0i8p  
accounting class 会计类别 D` cy.},L  
accounting date 记帐日期;会计结算日期 5IzCQqOPgX  
accounting for money 款项核算 T,/<'cl"  
Accounting Officer 会计主任 ;^E\zs  
accounting period 会计报告期;会计期 l_04b];  
accounting policy 会计政策;会计方针 ;mD!8<~z.  
accounting practice 会计惯例 KU/QEeqbrp  
accounting principle 会计准则 P^Og(F8;  
accounting record 会计记录 %sZ3Gpi  
accounting report 会计报告 8N j}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _(=g[=Mer  
Accounting Society of China 中国会计学会 H9BqE+  
accounting statement 会计报表 ]o'dr r  
accounting system 会计制度;会计系统 \jZmu  
accounting transaction 会计事项;帐务交易 p[|V7K'Z  
accounting treatment 会计处理 >#S}J LZ  
accounting year 会计年度 TL"+Iv2]/$  
accretion 增值;添加 .8'uIA{_2  
accrual 应计项目;应累算数目 32j#kJW  
accrual basis 应计制;权责发生制 9ec#'i=  
accrual basis accounting 应计制会计;权责发生制会计 753gcY#i  
accrue 应累算;应计 .3XSF$;  
accrued benefit 应累算利益 07(LLhk@d  
accrued charges 应计费用 {9P(U\]e]k  
accrued cumulative preference share dividend 应累算的累积优先股股息 w D6QN  
accrued expenses 应累算费用 uJ1oo| sn  
accrued interest payable 应付利息;应计未付利息 nWf8r8  
accrued interest receivable 应收利息;应计未收利息 9"D t3>Z  
accrued right 累算权益 4Rp[>}L  
accruing profit 应累算的利润 }(na)B{m  
accumulated fiscal reserve 累积财政储备 B\=T_'E&  
accumulated profit 累积利润;滚存溢利 eln$,zK/b  
accumulated reserve 累积储备 [<^'}-SJ  
accumulation of surplus income 累积收益盈余 Y nTx)uW  
acquired assets 既得资产 cZ`%Gt6g  
acquisition 收购;购置;取得 =NK'xPr  
acquisition cost 购置成本 &jnBDr  
acquisition expenses 购置费用 P()&?C  
acquisition of 100% interest 收购全部股权 rnMi >?  
acquisition of control 取得控制权 n sN n>{  
acquisition of fixed assets 购置固定资产 a|dgK+[  
acquisition of shell “买壳” BdvpG  
acquisition price 收购价 y{P~!Yn|  
act of God 天灾 8<6@O  
acting partner 执事合伙人 d[;&2Jz*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %[L/JJbP&Z  
active partner 积极参与的合伙人 & R<K>i  
active trading 交投活跃 HDE5Mg "  
actual circulation 实际流通 ]d|M@v~c4  
actual cost 实际成本 R5},E  
actual expenditure 实际开支;实际支出 O#8lJ%?  
actual income 实际入息;实际收入;实际收益 CAA 3-"Cwi  
actual market 现货市场 Y!(w.G  
actual price 现货价;实际价格 7oL:C  
actual profit 实际利润 (o\D=!a  
actual quotation 实盘;实际价位;实际报价 1]8Hpd  
actual year basis 按实际年度计算 b'/:e#F  
actuals 实货 JAwEu79sh  
actuarial investigation 精算调查 `i~J0#P  
actuarial principle 精算原则 fgo3Gy*#  
actuarial report 精算师报告 eXLdb-  
Actuarial Society of Hong Kong 香港精算学会 xo-}t5w6t  
actuarial valuation 精算师估值 "6%qi qt  
actuary 精算师 =zp{ ^mC  
ad referendum agreement 暂定协议;有待覆核的协定 "x:-#2+h  
ad valorem duty 从价税;按值征税 oq>jCOVh  
ad valorem duty system 从价税制 :Xx7':5  
ad valorem fee 从价费 -=u9>S)!c  
ad valorem tariff 从价关税 #H8QX5b)  
additional allowance 额外免税额 YAi@EvzCVy  
additional amount for unexpired risk 未过期风险的额外款额 9(a*0H  
additional assessable profit 补加应评税利润 Q"LlBp>t|#  
additional assessment 补加评税 Mp J3*$Dr  
additional commitment 额外承担 0@&;JMh6<  
additional commitment vote 额外承担拨款 ^d9o \  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^@'zQa  
additional dependent parent allowance 供养父母额外免税额 8-O: e  
additional provision 额外拨款 *TxR2pC}  
additional stamp duty 附加印花税 0J5$ Yw1'F  
additional tax 补加税罚款;补加税款 8l?@ o  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 PIsXX#`7;  
adjudged bankrupt 被裁定破产 4!M0)Nix  
adjudicated bankrupt 裁定破产人 `RqV\ 6G+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0V2~  
adjudication of bankruptcy 裁定破产;宣告破产 Us>n`Lj@  
adjudication of insolvency 裁定无力偿还债务 ]h=y  
adjusted actual 经调整的实数;调整后的实数 :`@W`V?6-  
adjusted current assets 经调整的流动资产;调整后的流动资产 W3MH8z   
adjusted figure 经调整的数字;调整后的数额 V<n#%!M5gV  
adjusted liabilities 经调整的负债;调整后的负债 JJ_KfnH  
adjusted loss 经调整的亏损;调整后的亏损 gp{Z]{io  
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 gi? wf  
adjusted profit 经调整的利润;调整后的利润 %we! J%'Y]  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;O .;i,#Z  
adjusted value 经调整的价值;调整后的价值 c-?0~A  
adjustment 调整;修订;理算〔保险〕 ZmaW]3$  
adjustment centre 调剂中心 dTU`@!f  
adjustment lag 调整过程的时间差距;调整时差 (b.Mtd  
adjustment mechanism 调整机制 lqoVfj'6M  
adjustment of loss 亏损调整 w-wJhc|  
adjustment process 调整过程;调整程序 Ojp|/yd^YL  
adjustment range 调整幅度 iA"H*0  
administered exchange rate 受管制汇率 /'>ck2drjk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SR/ "{\C  
administration expenses 行政费用 s*>B"#En  
administration fee 手续费;行政费 DK%@ [D  
administration in bankruptcy 破产管理 bde6 ;=oM  
administration order 遗产管理令 ugW.nf*O  
administrator 管理人;遗产管理人 @Y6~;(p  
administrator of the estate 遗产管理人 'sjks sy.3  
admission of debt 债项承认书 3"6-X_  
admission of proof 接纳债权证明 R <u\ -  
advance 放贷款项;垫付款项;预支款项;预付款项 Xpmi(~n  
advance account 暂支帐目;预付款帐户 Wb{8WPS  
advance compensation 预付补偿金 **n109R  
advance from shareholder 股东垫款 Q>/[*(.Wd  
advance pending reimbursement 预支以待日后付还 %BkPkQA  
advanced economy 先进经济体系 C9`x"$  
advancement 预付;预付财产 5PKdMEK|q  
advances warrant 垫款令 E{B40E~4  
advancing 贷出 =XUt?5  
adverse balance 逆差 myZ8LQ&  
adverse exchange 逆汇 z-kB!~r  
advertisement addressed to shareholders 在报章刊登的致股东通告 !wjD6 NK  
advice for collection 托收通知书 8qq'q"g  
advice of drawing 提款通知书;汇票通知书 SciEHI#  
advice of payment 付款通知 +]# p m9  
Advisory Committee [Securities and Futures Commission] e]l.m!,r  
谘询委员会〔证券及期货事务监察委员会〕 {y>Kcfc/?E  
Advisory Committee on Diversification 经济多元化谘询委员会 ur/:aI  
affidavit 誓章;遗产申报誓章 @IBU{{  
affidavit of no receipt 述明无收款的誓章 1,sD'iNb  
affiliate 联号;联营公司;附属公司 }RkD7  
affiliated company 附属公司;联号;联营公司 x#tP)5n?s*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &PEw8: TX  
affordability 负担能力 eJZt&|7N  
African Development Bank [AfDB] 非洲开发银行 )G$0:-J-  
after-acquired property 事后取得的财产 M7AUY#)  
after-hours dealing 市后交易 !r_2b! dy  
after-tax profit 税后盈利;税后利润;税后溢利 t. kOR<  
agency agreement 代理协议 myWa>Mvb  
agency expenses 代理机构的开支 (w, Gv-S  
agency fee 代理费 h4? 'd+K  
Agency Law 《代理法》 6\/(TW&  
agent 代理人;承销人 iD!]I$  
agent of company 公司代理人 2-u9%  
agent's fee 代理人费;经纪费  f(*^zga,  
aggregate 总计;总数;总体数字 )}R w@70L-  
aggregate amount 总款额;总额 E`UEl$($  
aggregate assets and liabilities 总体资产与负债 nOUF<DNQ  
aggregate at constant price 按固定价格计算的总体数字 !\1Pu|  
aggregate demand 总需求 O<qo%fP  
aggregate gross position 总持仓量 6y)NH 8l7  
aggregate limit 总限额 5!d'RBO   
aggregate of salaries tax 合计薪俸税 oOy_2fwZPp  
aggregate performance 总体表现;总体业绩 j}@n`[V1  
aggregate supply 总体供应 {rZ )!  
aggregate surplus 总盈余 JXF@b-c  
aggregate total 整体总额 H5p&dNO  
aggregate value 总值;合计价值 g=n /w  
aggregated basis 合计基准 =xsTVT;sj  
aggregated net chargeable income 合计应课税入息实额 8u#2M8.5E  
aggregation 合并计算;合计;总和 [e`6gGO  
aggregation of incomes of husband and wife 夫妇入息合并计算 THDyb9_g  
aggregation of property 财产的总和 dht*1i3v  
agio 差价;贴水 g%f6D%d)A  
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》 <>6DPHg~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6J%yo[A(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》 [>U =P`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NYp46;  
《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》 3n=ftkI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %u02KmV.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5Qgh\4  
agreement for a settlement 授产协议 =LMM]'no,  
agreement for assignment 转让协议 97L# 3L6t  
agreement for sale 售卖协议;买卖协议 ygfUy  
agreement for sale and purchase 买卖协议 R8<P}mv  
agreement for the payment of interest 支付利息协议 "94qBGf  
agreement for the repayment of money 还款协议 %13V@'e9  
agreement of reinsurance 再保险协议 jr=erVHK  
Agricultural Bank of China 中国农业银行 f 8836<c  
air passenger departure tax 飞机乘客离境税 @t?uhT*Z=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O0 ,=@nw8.  
airport tax 机场税 |4|j5<5  
alcohol duty 酒精税 `%S#XJU  
alienation 让与;让渡;转让 %w3"B,k'9D  
alimony 生活费;赡养费 Omy<Y@$  
All Ordinaries Index [AOI] 所有普通股指数 8P3"$2q  
all risks 全险;综合险 5]yby"Z?}  
All Sales Record for Stock Market 《股票市场成交报告》 whvvc2  
Allied Capital Resources Limited 新联财务有限公司 I9;,qd%<T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `E2HQA@  
allocation letter 拨款信件 Z`Sbq{Kx  
allocation of fund 分配款项;预留款项 /L? ia  
allocation of profit 利润分配;溢利分配 2io~pk>  
allocation warrant 拨款令 MF/@Efjn ]  
allotment 分配;配股 @fG 'X  
allotment notice 股份配售通知;配股通知 Ub-q0[6  
allotment of shares 股份分配 r:Rk!z*  
allowable 可获宽免;免税的 s+OXT4>+  
allowable business loss 可扣除的营业亏损 jQrw^6C  
allowable expenses 可扣税的支出 b;%>?U`>p  
allowance 免税额;津贴;备抵;准备金 :927y  
allowance for debts 债项的免税额 rGb<7b%  
allowance for depreciation by wear and tear 耗损折旧免税额 tDIQ=  
allowance for funeral expenses 殡殓费的免税额 d/Y#oVI  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }MXC0Z~si  
allowance for repairs and outgoings 修葺及支出方面的免税额 A 2Rp  
allowance to debtor 给债务人的津贴 X(*MHBd  
alteration of capital 资本更改  c 1o8   
alternate trustee 候补受托人 6@; P  
amalgamation 合并 #:LI,t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 | )M>;q   
ambit of charges 征税范围;收费范围 o6T'U#7P  
amended valuation 经修订的估值 @J UCXm  
American Commodities Exchange 美国商品交易所 5>u,Qh  
American Express Bank Limited 美国运通银行 )7s(]~z  
American Stock Exchange 美国证券交易所 U/l3C(bc!  
amortization 摊销 }*9mNE  
amount due from banks 存放银行同业的款项 \olYv!f  
amount due from banks abroad 存放海外银行同业的款项 dNfME*"yN  
amount due from holding companies 控股公司欠款 >s|zr S)  
amount due from local banks 存放本港银行同业的款项 X/' t1  
amount due to banks 银行同业的存款 'sT7t&v~  
amount due to banks abroad 海外银行同业的存款 EwKFT FL  
amount due to holding companies 控股公司存款 ;"Q.c#pA$g  
amount due to local banks 本港银行同业的存款 oK#UEn  
amount due to outport banks 外埠银行同业的存款 f*46,` x  
amount for note issue 发行纸币的款额 B EB[K2[9  
amount of bond 担保契据的款额 !)$e+o^W  
amount of consideration 代价款额 @\s*f7  
amount of contribution 供款数额 G24 Ov&H  
amount of indebtedness 负债款额 7/b\NLeJ'  
amount of principal of the loan 贷款本金额 FH7h?!|t  
amount of rates chargeable 应征差饷数额 KO3X)D<3  
amount of share capital 股本额 ur K~]68  
amount of sums assured 承保款额 AMf{E  
amount of variation 变动幅度 Jwt_d }ns  
amount of vote 拨款数额 j9^V)\6)  
amount payable 应付款额 ~D\zz }l  
amount receivable 应收款额 Hx#1TqC /  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yHYK,3/C,  
analysis 分析 ,,HoD~]rd  
ancillary risk 附属风险 f1,VbuS9I  
annual account 周年帐目;周年帐目报表;年度决算;年结 BOdd~f%&tn  
annual accounting date 年结日期 ^2)<H7p  
annual allowance 每年免税额;年积金;年度津贴;年津  xh|<`>5  
annual balance 年度余额 &UfP8GE9  
annual disposable income 每年可动用收入 KI Xp+Z  
annual estimates 周年预算 ]wm<$+@  
annual fee 年费 ;nbV-<e  
annual general meeting 周年大会 Jy?; <  
annual growth rate 年增率;每年增长率 ?8]g&V  
annual long-term supplement 长期个案每年补助金 Q"F" 13  
annual pensionable emolument 可供计算退休金的年薪 <e'/z3TbRW  
annual report 年报 L-eO_tTh0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <@H`5[R  
annual return 周年报表;周年申报表;每年报税表格 _ 2 oZhJ  
Annual Return Rules 《周年报表规则》 SS*3Qx:[  
annual review of consumer prices 每年消费物价回顾 Ci(c`1av  
annual roll-forward basis 逐年延展方式 *!m(oP  
annual salary 年薪 ^aR^M\38  
annual statement 年度报表;年度决算表 i# bcjH  
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 9zE/SDu7\  
annuitant 年金受益人 eY\w ?pT2  
annuity 年金 "el}9OitC  
annuity contract 年金合约 ~1:_w ni  
annuity on human life 人寿年金 ^2C \--=;  
antecedent debt 先前的债项 yIYQ.-DkS+  
ante-dated cheque 倒填日期支票 MnTJFo"  
anticipated expenditure 预期开支 tE WolO[\  
anticipated net profit 预期纯利 AjD? _DPc  
anticipated revenue 预期收入 ,s`4k?y  
anti-inflation measure 反通货膨胀措施 <%?!3 n*  
anti-inflationary stance 反通货膨胀立场 *3\N j6  
apparent deficit 表面赤字 QERj`/g  
apparent financial solvency 表面偿债能力 w:aV2  
apparent partner 表面合伙人 Z;~7L*|  
application for personal assessment 个人入息课税申请书 S\L^ZH?[2  
application of fund 资金应用 H/}W_ h^^  
application to release as liquidator and to destruct the books of accounts and documents #5%ipWPHb  
申请免除清盘人职务及毁灭帐簿与文件 (tvfF0~  
appointed actuary 委任精算师 $O_{cSKg7  
appointed auditor 委任核数师;委任审计师 Qv6-,6<  
appointed trustee 委任的受托人 d.yATP  
appointer 委任人 of8 >xvE|  
apportioned pro rata 按比例分摊 # 1 1<=3Yj  
apportionment 分配;分摊 ek1<9" y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q6;bORN  
apportionment formula 分摊方程式 =$SvKzN  
apportionment of estate duty 遗产税的分摊 GB4^ 4Ajx  
appraisal 估价;评估 B&m6N,  
appreciable growth 可观增长 W:>XXUU  
appreciable impact 显着影响 yT|44 D2j  
appreciable increase 可观增长 -% \LW1  
appreciation 增值;升值 0K4A0s_R`  
appreciation against other currencies 相对其他货币升值 ^h!}jvqE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4Z.Dz@.c(  
appreciation tax 增值税 mJZB@m u?  
appropriation 拨款;拨用;拨付 -QK- w>  
appropriation account 拨款帐目 `Wd4d2aLG  
Appropriation Bill 拨款法案 wvRwb   
appropriation-in-aid system 补助拨款办法 .iYp9?t  
approved assets 核准资产 6TDa#k5v  
approved basket stock 认可一篮子证券 _B0C]u3D  
approved budget 核准预算 'x6rU"e$J  
approved charitable donation 认可慈善捐款 wOg#J  
approved charitable institution 认可慈善机构 '| p"HbJ  
approved currency 核准货币;认可货币 L~Y^O`c  
approved estimates 核准预算 @,m 7%,  
approved estimates of expenditure 核准开支预算 B#r"|x#[  
approved overseas insurer 核准海外保险人 Je4hQJ<h  
approved overseas trust company 核准海外信托公司 OlP1Zd/l  
approved pooled investment fund 核准汇集投资基金 q $PO. #  
approved provident fund scheme 认可公积金计划 -"rANP-UI  
approved provision 核准拨款 ^hcK&  
approved redeemable share 核准可赎回股份 c#-*]6x  
approved regional stock 认可地区性证券 &H[7UyC  
approved retirement scheme 认可退休金计划 QXW> }GdKZ  
approved subordinated loan 核准附属贷款 qOv`&%txW  
arbitrage 套戥;套汇;套利 Jl<pWjkZZ  
arbitrageur 套戥者;套汇者 P*n/qj8h  
arbitrary amount 临时款项 o8Yq3N+  
arrangement 措施;安排;协定 k}C4:?AT  
arrears 欠款 WO6R04+WV  
arrears of pay 欠付薪酬 $[ oRbH8g  
arrears of revenue 逾期未收税款;逾期未收的帐项 \k{d'R#~(  
articles of association 组织章程;组织细则;组织章程细则 Mm;[f'{M)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $18?Q+?3  
ascertainment of profit 确定利润 \5}*;O@  
"Asia Clear" “亚洲结算系统” _2hZGC%&E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @z^7*#vQv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~G1B}c]  
Asian Development Fund [ADF] 亚洲发展基金 <G'M/IR a  
Asian dollar bond 亚洲美元债券 0g9y4z{H  
Asian dollar market 亚洲美元市场 Xk!wT2;  
Asian dollar rate 亚洲美元利率 >qBJK)LHOv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +j %y#_~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A76H M@Q  
asked price 沽盘;喊价;索价;卖方报价 %aV~RB#  
assessable income 应评税入息 ^1yD&i'q  
assessable loss 应评税亏损 !%[fi[p  
assessable profit 应评税利润 1 @i/N  
assessable value 应评税值 Nt\0) &b  
assessed profit 估定利润 ^*w}+tB  
assessed value 经评估价值 9h/Hy aN  
assessment 评税;评定;估价;评税单 .>Qa3,v5  
assessment number 评税编号;估价编号 3m$ck$  
assessment of additional tax 补加税评税 axOEL:-|Bu  
assessment of performance 业绩评估;实绩评价 Y<V$3h  
Assessor 评税主任 t37<<5A  
asset price bubbles 资产价格泡沫 N<b~,[yCd>  
asset-backed securities 具资产保证的证券 &8I }q]'k  
assets accretion 资产增值 SLRF\mh!L  
assets and liabilities 资产与负债 +cM~|  
assets betterment statement 资产递增表;资产改进表 *Nfot v  
assets lending 实物放款;有抵押贷款 =WHI/|&  
assets of the company passing on the death 死者去世时转移的公司资产 f[ KI T  
assets pledged as security for liabilities 用作负债抵押的资产 o/ 7[ G  
assets portfolio 资产投资组合 ^$X|Lq  
assets price 资产价格 [] el4.J,  
assets quality 资产质素 lF t^dl^  
assets realization 资产变现 ?C- ju8]|  
assets refinancing arrangement 资产再集资安排 U1(cBY  
assets securitization 资产证券化 v!$:t<-5N  
assets situated outside Hong Kong 在香港以外地方的资产 mT #A?C2  
assets stripping 削减资产;拆卖资产 Fy0sn|  
assets value 资产值 :5BCW68le  
assignee 承让人 =k>fW7e  
assignment 转让;转让书;转让契 m41%?uC/  
assignment of interest 权益转让 TV#>x!5!d  
assignment of letters patent and trade mark 专利证书及商标转让 =dsEt\ j  
assignment of property 物业转让;物业转让书 _z J /z  
assignment right 转让权 (>AQ\  
assignor 转让人 MiR$N  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ~FQHT?DAo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #d06wYz=  
associate member 附属会员 %~} ,N  
associated body corporate 相联法人团体 3 q J00A  
associated company 相联公司;联属公司 xkU8(=  
associated corporation 相联法团 u:Ye`]~o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pmOUl 8y4  
公认会计师公会〔英国〕 9aNOfs8(  
Association of Futures Exchange Brokers 香港期货经纪协会 (#Xs\IEVF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =z]rZSq*o  
association of underwriters 承保人组织 &H P g>  
assumption of control 接管 |sY  
assurance 担保;保险;转易;转易书 )0DgFA6k_  
assurance of interest 权益的转易 q#SEtyJL  
at 19XX price 按一九XX年价格计算 T "hjL  
at a discount 按赔价计算;按贴水价格计算;打折扣 wph8ln"C-  
at a premium 按溢价计算;按升水价格计算 ;mRZ_^V;  
at call 通知付款;按通知 oe|8  
at constant market price 按固定市价计算 b(CO7/e>  
at constant price 按固定价格计算 xcn~KF8  
at cost 按成本计算 z>\l%_w  
at current market price 按当时市价计算;按现时市价计算 ~)n[Vf  
at current price 按当时价格计算;按现时价格计算 <*WGvCh%w  
at factor cost 按要素成本计算;按生产要素成本计算 3fA+{Y8S  
at money-of-the-day price 按付款当日价格计算 X6T[+]Gc  
at or better 按指定或较佳价位〔买卖指令〕 W#E(?M[r  
at par 按面值计算;平价 h"/'H)G7_&  
at sight 见票即付 i]J.WFu  
at the close 按收市盘 _RbM'_y+E  
at the opening 按开市盘 ~#i2reG5  
attestation 见证;见证条款 CBF<53TshR  
at-the-money option 平价期权 dpK -  
attorney 受权人;受托代表人 u{h67N  
attornment 新拥有人承认书 znSlSQpTv  
attributable profit 可归属利润 5gII|8>rQ  
attributable share value 可归属股份价值 mRm}7p  
Auckland Stock Exchange 奥克兰证券交易所 oK 7:e~  
auction 拍卖 REYvFx?i  
auctioneer 拍卖商 ;obOr~Jx'5  
audit 审计;核数 ck%YEMs  
Audit Commission 审计署 Vo+.s#wN`h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9_nbMs   
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〕 '=%`;?j  
audit review 帐目审查 vm{8x o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K0>+-p oL  
audited account 审计帐目;经审计的帐目 8 aIqc  
audited annual account 经审计的周年帐目 %P M#gnt@  
audited balance sheet 经审计的资产负债表 /}J_2  
auditor 核数师;核数主任;审计师 Qe\vx1GRLH  
auditor's certificate 核数师证明书;审计师证明书 *W 2)!C|  
auditor's report 核数师报告;审计师报告 4(VV@:_%  
Aussie bond 澳元债券 nlI3|5  
austerity budget 紧缩预算 {I0U 4]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?QzL#iO }h  
Australia All Ordinaries Index 澳洲所有普通股票指数 [z ]P5  
Australian Dollar [AUD] 澳元 lS#: u-k  
Australian Options Market 澳大利亚期权市场 &M@c50&%  
Australian Securities Commission 澳洲证券事务监察委员会 (_8.gS[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?|/K(}  
Australian Stock Exchange 澳大利亚证券交易所 dQZdL4  
Austrian Schilling [ATS] 奥地利先令 9<&M~(dwT4  
authentication 认证;鉴证 JqZt1um  
authority to purchase 委托购买证;委购书 CLk,]kA'r  
authorization 认可;核准;授权;授权书 $5.52  
authorization by direction 指示授权 t72u%M6  
authorization by instruction 指令授权 eY'n S  
authorization by warrant 令状授权 4L ]4WVc  
authorization of unit trust 单位信托的认可 7s3=Fa:9Q  
authorized agent 指定代理人 iw=e"6V  
authorized capital 法定资本 sNcU>qjj6  
authorized clerk 出市员 `e~i<Pi  
authorized dealer 认可交易商 D)?%kNeA  
authorized financial institution 认可财务机构 8Iu6r}k?~`  
authorized fund 认可基金 q g=`=]j  
authorized fund house 获授权的基金公司;认可基金公司 {? Y \T  
authorized institution 认可机构 r5ldK?=k+*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [DDe}D3C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /RMtCa~  
authorized insurer 获授权保险人;获认可承保人 4v |i\V>M  
authorized investment 特准投资项目 &M<"Fmn  
authorized person 获授权人 j6RV{Lkr_  
authorized representative 获授权代表 +_$s9`@]6  
authorized share capital 法定股本 1 :$#a  
automated quotation system 自动报价系统 ]Idwy|eG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] T4Vp0i  
自动交易系统〔香港期货交易所有限公司〕 {U$XHG  
automatic adjustment mechanism 自动调整机制 R]e&JoY  
automatic adjustment system 自动调整系统 Z37Dv;&ZD  
Automatic Clearing House 自动票据交换所 - _ 8-i1?  
automatic exchange rates accumulation system 自动化汇率累集系统 *?d\Zcj85[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q~ Z UtF  
automatic teller machine [ATM] 自动柜员机 A{J?I:  
autopay 自动转帐 ?d%{-  
available assets 可用资产 =X^a  
available fiscal reserve 现存财政储备 _u^3uzu  
available profit 可用利润 m"/..&'GC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 gaz",kK<  
average 平均;平均数;海损 hnB`+!  
average basic salary 平均基本薪金 xvl{o  
average consumer expenditure 平均消费开支;一般消费开支 {<@ud0A:\  
average cost 平均成本 .\T!oSb4[  
average cost of land production 增辟土地平均成本 W_E^+Wl@  
average daily turnover 平均每日成交额 v]EZYEXFL)  
average daily wage rate 平均每日工资率 $Wj{B@k  
average expenditure pattern 平均开支模式 F~fBr  
average growth rate 平均增长率 T9& {s-3*  
average net fixed assets 固定资产平均净值 }T(=tfv@  
average of relatives 相对价格平均数 ~!~i_L\V  
average price 平均价格 u&uFXOc'  
average propensity to consume 平均消费倾向;一般消费倾向 &g&,~Y/z;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 KJ32L  
average rate 平均率 Q"D  
average revenue 平均收入;平均收益 j0~am,yZ  
average stock 平均库存;平均存货 VBPtM{ g  
average yearly rent 平均年租 p7-\a1P3  
avoidance of double taxation 避免双重课税 ]r3/hDRDL@  
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 d]E={}qo&  
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