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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: "M tQj}  
A share A股;甲类股份 JcP'+@X"  
abatement of tax 减税;减扣免税额 E:ytdaiT  
ABN AMRO Bank N.V. 荷兰银行 7blZAA?-  
above-the-line expenditure 线上项目支出;经常预算支出 ='FEC-f95  
above-the-line receipt 线上项目收入;经常预算收入 x?kZD~|{)  
ABSA Asia Limited 南非联合亚洲有限公司 uH#NJoR O  
absolute change 绝对数值变更 ZI1RB fR  
absolute expenditure 实际开支 ;S7xJ 'H  
absolute guideline figure 绝对准则数字 ntT| G0E  
absolute interest 绝对权益 Q.Acmht#  
absolute order of discharge 绝对破产解除令  E9i WGSE  
absolute profit margin 绝对利润幅度 x9=lN^/4  
absolute value 实值;绝对值 -:QyWw/d  
absolutely vested interest 绝对既得权益 -'2.^a-8-g  
absorbed cost 已吸收成本;已分摊成本 ?cJ$=  
absorption 吸收;分摊;合并 jL# akV  
absorption rate 吸收率;摊配率;分摊率 fITml6mbE  
ACB Finance Limited 亚洲商业财务有限公司 bu.36\78  
acceptable form of reciprocity 合理的互惠条件  ;"3Mm$  
acceptable rate 适当利率;适当汇率 .&Z Vy{uP  
acceptance agreement 承兑协议 {:Q2Itsy  
acceptance for honour 参加承兑 |Yx8Ez  
acceptor 承兑人;接受人;受票人 ra3WLK  
acceptor for honour 参加承兑人 @P-7a`3*  
accident insurance 意外保险 A28w/ =e7  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;u%hwlo  
accident insurance scheme 意外保险计划 #%5>}$  
accident year basis 意外年度基准 :/3`+&T^/  
accommodation 通融;贷款 v#6.VUAw  
accommodation bill 通融票据;空头票据 M3''xrpC  
accommodation party 汇票代发人 /H)g<YA  
account balance 帐户余额;帐户结余 iw{n|&Y#`  
account book 帐簿 cA*%K[9  
account collected in advance 预收款项 /c7j@=0  
account current book 往来帐簿 E*%{Nn  
account of after-acquired property 事后取得的财产报告 k}/: xN"  
account of defaulter 拖欠帐目 !\m.&lk'^  
account payable 应付帐款 d09GD[5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 dx~Wm1  
account receivable 应收帐款 Kk,->q<1  
account receivable report 应收帐款报表 9T]]TEv4  
account statement 结单;帐单;会计财务报表 +0OQ"2^&  
account title 帐户名称;会计科目 {`'b+0[;@  
accountant's report 会计师报告 5q<kt{06\  
Accountant's Report Rules 会计师报告规则 rk~/^(!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5*CwQJC<  
Accounting Arrangements 《会计安排》 0\m zGfd  
accounting basis 会计基础 Q -+jG7vT  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;(sb^O  
Accounting Circular 《会计通告》 X:Zqgf  
accounting class 会计类别 &$=F $  
accounting date 记帐日期;会计结算日期 kK(633s  
accounting for money 款项核算 )sQbDA|p  
Accounting Officer 会计主任 @.0,k a,X  
accounting period 会计报告期;会计期 "n\!y~:  
accounting policy 会计政策;会计方针 S$#Awen"@  
accounting practice 会计惯例 n5b N/  
accounting principle 会计准则 H\S,^)drJ?  
accounting record 会计记录 &`9lIVB,K  
accounting report 会计报告 fVkl-<?x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BK +JHT  
Accounting Society of China 中国会计学会 aZ'p:9e  
accounting statement 会计报表 , R)[$n  
accounting system 会计制度;会计系统 OJ 2M_q)e  
accounting transaction 会计事项;帐务交易 e D}Ga4  
accounting treatment 会计处理 _+{s^n=  
accounting year 会计年度 dU\fC{1Z  
accretion 增值;添加 xP*RH-<  
accrual 应计项目;应累算数目 RPrk]<<1  
accrual basis 应计制;权责发生制 o 2DnkzpJ  
accrual basis accounting 应计制会计;权责发生制会计 1 ID! rxE  
accrue 应累算;应计 #y?z2 !  
accrued benefit 应累算利益 "[%NXan  
accrued charges 应计费用 ZpdM[\Q-  
accrued cumulative preference share dividend 应累算的累积优先股股息 =}L[/RL  
accrued expenses 应累算费用 ~2qFA2  
accrued interest payable 应付利息;应计未付利息 9> |rIw  
accrued interest receivable 应收利息;应计未收利息 HG^8&uh]  
accrued right 累算权益 R6!3Y/Q@  
accruing profit 应累算的利润 ; R67a V,  
accumulated fiscal reserve 累积财政储备 ^,X+ n5q;m  
accumulated profit 累积利润;滚存溢利 HCP Be2  
accumulated reserve 累积储备  [W;14BD7  
accumulation of surplus income 累积收益盈余 %!q(zql  
acquired assets 既得资产 $lv  g.u  
acquisition 收购;购置;取得 V}(%2W5X+  
acquisition cost 购置成本 M:x8]TA  
acquisition expenses 购置费用 jJf|Ok:G{  
acquisition of 100% interest 收购全部股权 l`1ZS8 [.  
acquisition of control 取得控制权 \h yTcFb  
acquisition of fixed assets 购置固定资产 koUH>J:  
acquisition of shell “买壳” E>ev/6ox  
acquisition price 收购价 g5cR.]oz  
act of God 天灾 ?gkK*\x2  
acting partner 执事合伙人 -,rl[1ZYZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 kTzZj|l^\  
active partner 积极参与的合伙人 PvM<#zq_  
active trading 交投活跃 @<Y Za$`  
actual circulation 实际流通 .1}u0IbJ  
actual cost 实际成本 sC#Ixq'ls7  
actual expenditure 实际开支;实际支出 (d (whlF  
actual income 实际入息;实际收入;实际收益 QCjmg5bf'7  
actual market 现货市场 CN >q`[!  
actual price 现货价;实际价格 %jkd}D  
actual profit 实际利润 | zAey\  
actual quotation 实盘;实际价位;实际报价 FPqgncBHK  
actual year basis 按实际年度计算 LvR=uD  
actuals 实货 [ -%oO  
actuarial investigation 精算调查 w#o<qrpHf  
actuarial principle 精算原则 0 cQf_o  
actuarial report 精算师报告 UeVF@rw  
Actuarial Society of Hong Kong 香港精算学会 6"wY;E  
actuarial valuation 精算师估值 0}ZuF.  
actuary 精算师 )JjfPb64  
ad referendum agreement 暂定协议;有待覆核的协定 z`BRz&  
ad valorem duty 从价税;按值征税 Fb_~{q  
ad valorem duty system 从价税制 XnNK )dUT}  
ad valorem fee 从价费 > {:8c-\2}  
ad valorem tariff 从价关税 YRwS{ e*u  
additional allowance 额外免税额 OZ-F+#d  
additional amount for unexpired risk 未过期风险的额外款额 hP|5q&wX  
additional assessable profit 补加应评税利润 gC'GZi^  
additional assessment 补加评税 2n@"|\uHD  
additional commitment 额外承担 xv)7-jlx  
additional commitment vote 额外承担拨款 !is8`8F8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZpwB"%e$  
additional dependent parent allowance 供养父母额外免税额 n"Ev25%  
additional provision 额外拨款 ?6[>HX;  
additional stamp duty 附加印花税 RpreW7B_Q*  
additional tax 补加税罚款;补加税款 ]\GGC]:\@  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]s u\[?l  
adjudged bankrupt 被裁定破产 \'p)kDf  
adjudicated bankrupt 裁定破产人 Wl*\kQ}U  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rsIjpPa  
adjudication of bankruptcy 裁定破产;宣告破产 ^RY_j>i  
adjudication of insolvency 裁定无力偿还债务 U$-FQRM4K  
adjusted actual 经调整的实数;调整后的实数 lKm?Xu'yH  
adjusted current assets 经调整的流动资产;调整后的流动资产 yn7n  
adjusted figure 经调整的数字;调整后的数额 8>w/Es5  
adjusted liabilities 经调整的负债;调整后的负债 .Wr7?'D1M  
adjusted loss 经调整的亏损;调整后的亏损 :>cJ[K?0  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ! |}>Y  
adjusted profit 经调整的利润;调整后的利润 `W-:@?PmQx  
adjusted surplus 经调整的盈余额;调整后的盈余额 HezCRtxRcc  
adjusted value 经调整的价值;调整后的价值 |~>8]3. Y  
adjustment 调整;修订;理算〔保险〕 Hj5b.fB  
adjustment centre 调剂中心 `T mIrc  
adjustment lag 调整过程的时间差距;调整时差 wp@c;gK7  
adjustment mechanism 调整机制 KsHMAp3  
adjustment of loss 亏损调整 rVz#;d!`z  
adjustment process 调整过程;调整程序 \Q#F&q0  
adjustment range 调整幅度 \^_F>M  
administered exchange rate 受管制汇率 NSxDCTw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kQj8;LU  
administration expenses 行政费用 H6~QSe0l  
administration fee 手续费;行政费 alq>|,\x  
administration in bankruptcy 破产管理 I5-/K VWb  
administration order 遗产管理令 K r9 @  
administrator 管理人;遗产管理人 ;z&p(e  
administrator of the estate 遗产管理人 {i=qx#2X?H  
admission of debt 债项承认书 `; `34t_)  
admission of proof 接纳债权证明 jx-W$@  
advance 放贷款项;垫付款项;预支款项;预付款项 F35e/YfG  
advance account 暂支帐目;预付款帐户 wK,t q  
advance compensation 预付补偿金 lD{9o2  
advance from shareholder 股东垫款 te:@F]A  
advance pending reimbursement 预支以待日后付还 &3AGj,  
advanced economy 先进经济体系 zJ#q*2A(Z  
advancement 预付;预付财产 /423!g0Q  
advances warrant 垫款令 ] qrO"X=  
advancing 贷出 u|Db%)[  
adverse balance 逆差 >0f5Mjug  
adverse exchange 逆汇 n0EKNMO  
advertisement addressed to shareholders 在报章刊登的致股东通告 VD1*br^,  
advice for collection 托收通知书 KC  
advice of drawing 提款通知书;汇票通知书 ^^v\ T  
advice of payment 付款通知 oW-luC+  
Advisory Committee [Securities and Futures Commission] "--rz;+K  
谘询委员会〔证券及期货事务监察委员会〕 zRu}lJ1#W$  
Advisory Committee on Diversification 经济多元化谘询委员会 b7=]"|c$@  
affidavit 誓章;遗产申报誓章 !QYqRH~ 5  
affidavit of no receipt 述明无收款的誓章 fIFB"toiPE  
affiliate 联号;联营公司;附属公司 Q~`]0R159e  
affiliated company 附属公司;联号;联营公司 (}}BZ S&.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ha;^U/0|  
affordability 负担能力 4$.4,4+  
African Development Bank [AfDB] 非洲开发银行 YRB,jwne  
after-acquired property 事后取得的财产 9 =hA#t.#  
after-hours dealing 市后交易 MF=@PE][  
after-tax profit 税后盈利;税后利润;税后溢利 $rf5\_G,96  
agency agreement 代理协议 sYeZ.MacU  
agency expenses 代理机构的开支 vZ|m3;X  
agency fee 代理费 u dH7Q&"  
Agency Law 《代理法》 Vj`9j. 5  
agent 代理人;承销人 +]B^*99  
agent of company 公司代理人 TlM ]d;9G  
agent's fee 代理人费;经纪费 u YJ6 "j  
aggregate 总计;总数;总体数字 WM9QC59  
aggregate amount 总款额;总额 eoow]me  
aggregate assets and liabilities 总体资产与负债 =7Nm= 5@  
aggregate at constant price 按固定价格计算的总体数字 P hn&hRAO  
aggregate demand 总需求 +8v!vuO'  
aggregate gross position 总持仓量 ]2tX'=X  
aggregate limit 总限额 .vwOp*3\  
aggregate of salaries tax 合计薪俸税 =:5yRP  
aggregate performance 总体表现;总体业绩 J#bEAK^L,l  
aggregate supply 总体供应 i9+V<'h  
aggregate surplus 总盈余 YMJ?t"  
aggregate total 整体总额 hYF<Wn3L  
aggregate value 总值;合计价值 xUj[d(q  
aggregated basis 合计基准 x"*u98&3  
aggregated net chargeable income 合计应课税入息实额 z%]~^k8  
aggregation 合并计算;合计;总和 N=-hXgX^  
aggregation of incomes of husband and wife 夫妇入息合并计算 UiW( /L  
aggregation of property 财产的总和 )(y&U  
agio 差价;贴水 bp;)*  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 E5.)ro=$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /J1O{L  
《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》 C <]rY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;Q-(tGd  
《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》 (%\N-[yZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment eBG7]u,Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2v yB [(  
agreement for a settlement 授产协议 iv\?TAZC  
agreement for assignment 转让协议 =XyK/$  
agreement for sale 售卖协议;买卖协议 fMd]P:B  
agreement for sale and purchase 买卖协议 dxxD%lHCF  
agreement for the payment of interest 支付利息协议 G{YLyl/9  
agreement for the repayment of money 还款协议 C$Ldz=d  
agreement of reinsurance 再保险协议 |f.=Y~aY  
Agricultural Bank of China 中国农业银行 ~E#>2Mh  
air passenger departure tax 飞机乘客离境税 9fyk7~ V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vlx wt~  
airport tax 机场税 O Y/QA  
alcohol duty 酒精税 ss |<\DE+  
alienation 让与;让渡;转让 .#Z}}W#  
alimony 生活费;赡养费 ^D"}OQoh  
All Ordinaries Index [AOI] 所有普通股指数 ;,4Z5+  
all risks 全险;综合险 mJ[LmQ<:  
All Sales Record for Stock Market 《股票市场成交报告》 'V .4Nhd  
Allied Capital Resources Limited 新联财务有限公司 Spt[b.4mF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^[lg1uMW  
allocation letter 拨款信件 bvs0y7M='  
allocation of fund 分配款项;预留款项 ,??xW{* |  
allocation of profit 利润分配;溢利分配 r(0I>|u  
allocation warrant 拨款令 i$$\}2m{L  
allotment 分配;配股 >\[sNCkf  
allotment notice 股份配售通知;配股通知 qFt%{~a S  
allotment of shares 股份分配 }yC ve  
allowable 可获宽免;免税的 ^pAqe8u_  
allowable business loss 可扣除的营业亏损 'd(OFE-hn  
allowable expenses 可扣税的支出 KhYGiVA  
allowance 免税额;津贴;备抵;准备金 cBiv=!n  
allowance for debts 债项的免税额 &KX|gB'  
allowance for depreciation by wear and tear 耗损折旧免税额 vD^^0-Pk6  
allowance for funeral expenses 殡殓费的免税额 5fSDdaO  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6D6=5!l  
allowance for repairs and outgoings 修葺及支出方面的免税额 0X~Dxs   
allowance to debtor 给债务人的津贴 ':kBHCR7  
alteration of capital 资本更改 ;"wU+  
alternate trustee 候补受托人 p~$\@8@  
amalgamation 合并 D9+a"2|3<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '&'? S  
ambit of charges 征税范围;收费范围 ;F"W6G  
amended valuation 经修订的估值 {FteQ@(  
American Commodities Exchange 美国商品交易所 tbl!{Qwx  
American Express Bank Limited 美国运通银行 l&^9<th  
American Stock Exchange 美国证券交易所 `%"zq"1`0  
amortization 摊销 C.FGi`rrm  
amount due from banks 存放银行同业的款项 <j-Bj$3  
amount due from banks abroad 存放海外银行同业的款项 _)ZAf% f?  
amount due from holding companies 控股公司欠款 +);o{wfW  
amount due from local banks 存放本港银行同业的款项 "-90:"W  
amount due to banks 银行同业的存款 YNH>^cD1  
amount due to banks abroad 海外银行同业的存款 3@\vU~=P:  
amount due to holding companies 控股公司存款 O"nY4  
amount due to local banks 本港银行同业的存款 LX!16a@SxA  
amount due to outport banks 外埠银行同业的存款 -;_NdL@  
amount for note issue 发行纸币的款额 +TfMj1Zx  
amount of bond 担保契据的款额 WQ|d;[E  
amount of consideration 代价款额 lKxv SyD  
amount of contribution 供款数额 hnmFhJ !g  
amount of indebtedness 负债款额 u ,*$n'l]  
amount of principal of the loan 贷款本金额 \/. Of]YQ  
amount of rates chargeable 应征差饷数额 Lb{~a_c  
amount of share capital 股本额 m{I_E G  
amount of sums assured 承保款额 `9kjYSd#E  
amount of variation 变动幅度 7a-> "W  
amount of vote 拨款数额 8pg?g'A~}  
amount payable 应付款额 'h([Y8p{  
amount receivable 应收款额 f @Hp,-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bm;{dO  
analysis 分析 XGk8Ki3w  
ancillary risk 附属风险 rX{QgyY&  
annual account 周年帐目;周年帐目报表;年度决算;年结 WB"$NYB  
annual accounting date 年结日期 )p).}"   
annual allowance 每年免税额;年积金;年度津贴;年津 sbQmPV  
annual balance 年度余额 RT F9;]Ti  
annual disposable income 每年可动用收入 ;_%61ZI?M<  
annual estimates 周年预算 vWXj6}  
annual fee 年费 sO~N2  
annual general meeting 周年大会 67~m9pk  
annual growth rate 年增率;每年增长率 J wRdr8q  
annual long-term supplement 长期个案每年补助金 6JSa:Q>,  
annual pensionable emolument 可供计算退休金的年薪 @L,T/m-HF  
annual report 年报 na?jCq9C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bv)E>%Yy  
annual return 周年报表;周年申报表;每年报税表格 p}}}~ lC/  
Annual Return Rules 《周年报表规则》 _+T;4U' p  
annual review of consumer prices 每年消费物价回顾 t9zPJQlT}  
annual roll-forward basis 逐年延展方式 \#lh b  
annual salary 年薪 hUxpz:U*  
annual statement 年度报表;年度决算表 cSnm\f  
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 k9w<0h3  
annuitant 年金受益人 jgs kK  
annuity 年金 ]j}zN2[A  
annuity contract 年金合约 iePpJ>(  
annuity on human life 人寿年金 fc+P`r  
antecedent debt 先前的债项 ?A8Uf=  
ante-dated cheque 倒填日期支票 !3-mPG< ]  
anticipated expenditure 预期开支 Cc1sZWvz  
anticipated net profit 预期纯利 Z=L' [6  
anticipated revenue 预期收入 49@ pA-  
anti-inflation measure 反通货膨胀措施 N?p9h{DG  
anti-inflationary stance 反通货膨胀立场 _r+9S.z  
apparent deficit 表面赤字 Qo0okir  
apparent financial solvency 表面偿债能力 o%+K S5v!  
apparent partner 表面合伙人  i('z~  
application for personal assessment 个人入息课税申请书 a+{YTR>0m  
application of fund 资金应用 _( 0!bUs>  
application to release as liquidator and to destruct the books of accounts and documents |U8;25Y  
申请免除清盘人职务及毁灭帐簿与文件  4O[5,  
appointed actuary 委任精算师 *$1*\oCtz  
appointed auditor 委任核数师;委任审计师 a' .o  
appointed trustee 委任的受托人 5lxC**NA  
appointer 委任人 a`~$6 "v  
apportioned pro rata 按比例分摊 Iu[^"  
apportionment 分配;分摊 Z5bmqhDo[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @J!)o d  
apportionment formula 分摊方程式 KVSy^-."  
apportionment of estate duty 遗产税的分摊 @:oMlIw;  
appraisal 估价;评估 49 fs$wr@  
appreciable growth 可观增长 +0^N#0)  
appreciable impact 显着影响 1Yz1/gFj  
appreciable increase 可观增长 _U.8\J2  
appreciation 增值;升值 +VAfT\G2  
appreciation against other currencies 相对其他货币升值 * ,_Qdr^F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nx $?wxIm  
appreciation tax 增值税 %_@8f|# ,M  
appropriation 拨款;拨用;拨付 4_F<jx,G  
appropriation account 拨款帐目 jSaEwN  
Appropriation Bill 拨款法案 MztT/31S  
appropriation-in-aid system 补助拨款办法  sFx $  
approved assets 核准资产 `Rm2G  
approved basket stock 认可一篮子证券 [A yq%MA  
approved budget 核准预算 VS%8f.7ep  
approved charitable donation 认可慈善捐款 h7~&rWb  
approved charitable institution 认可慈善机构 l9qq;hhGP,  
approved currency 核准货币;认可货币 ,Uc\ Ajx  
approved estimates 核准预算 q~;P^i<Y  
approved estimates of expenditure 核准开支预算 @Ys(j$U't  
approved overseas insurer 核准海外保险人 Rdwr?:y(]  
approved overseas trust company 核准海外信托公司 &rq7;X  
approved pooled investment fund 核准汇集投资基金 7`~h'(k  
approved provident fund scheme 认可公积金计划 oMkB!s  
approved provision 核准拨款 ?Xlmt$Jp  
approved redeemable share 核准可赎回股份 rw ^^12)  
approved regional stock 认可地区性证券 :>Z0Kb}7  
approved retirement scheme 认可退休金计划 qV/"30,K  
approved subordinated loan 核准附属贷款 shYcfLJ  
arbitrage 套戥;套汇;套利 N{q5E,}  
arbitrageur 套戥者;套汇者 '"GdO;}&  
arbitrary amount 临时款项 .J&NM(qeZ  
arrangement 措施;安排;协定 f|m.v +7k  
arrears 欠款 Jn' q'+  
arrears of pay 欠付薪酬 \%mR*J+  
arrears of revenue 逾期未收税款;逾期未收的帐项 RgRyo  
articles of association 组织章程;组织细则;组织章程细则 29,`2fFr  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [LjYLm%<  
ascertainment of profit 确定利润 yJ/m21f  
"Asia Clear" “亚洲结算系统” YV. *8'*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 WxWgY}`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A}t.`FLP,j  
Asian Development Fund [ADF] 亚洲发展基金 FK }x*d  
Asian dollar bond 亚洲美元债券 U%t:]6d&}  
Asian dollar market 亚洲美元市场 RLw=y{%p  
Asian dollar rate 亚洲美元利率 D<5gdIw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /UN%P2>^1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *yiJw\DRN  
asked price 沽盘;喊价;索价;卖方报价 L)y}  
assessable income 应评税入息 ~Xh(JK]  
assessable loss 应评税亏损 HTQ .kV  
assessable profit 应评税利润 p%xo@v(  
assessable value 应评税值 {|%5}\%  
assessed profit 估定利润 [|ky~sRr  
assessed value 经评估价值 '=\]4?S  
assessment 评税;评定;估价;评税单 #U"\v7C{n  
assessment number 评税编号;估价编号 jdXkU  
assessment of additional tax 补加税评税 /n@_Ihx  
assessment of performance 业绩评估;实绩评价 e}(. u1  
Assessor 评税主任 *q|.H9 K(  
asset price bubbles 资产价格泡沫 :2 QA#  
asset-backed securities 具资产保证的证券 Y^2Ma878  
assets accretion 资产增值 :M1+[FT  
assets and liabilities 资产与负债 y{!`4CxF  
assets betterment statement 资产递增表;资产改进表 &{Uaa  
assets lending 实物放款;有抵押贷款 dQ/Xs.8  
assets of the company passing on the death 死者去世时转移的公司资产 K4,VSy1byI  
assets pledged as security for liabilities 用作负债抵押的资产 i:qc2#O:J  
assets portfolio 资产投资组合 0}Kl47}aD  
assets price 资产价格 u'yePJTE  
assets quality 资产质素 [9[tn -  
assets realization 资产变现 |pq z(j7  
assets refinancing arrangement 资产再集资安排 _^#PV}  
assets securitization 资产证券化 T_5 E  
assets situated outside Hong Kong 在香港以外地方的资产 K 2LLuS!  
assets stripping 削减资产;拆卖资产 dWI/X  
assets value 资产值 }{=%j~V;&  
assignee 承让人 |I)Ms NF  
assignment 转让;转让书;转让契 '9$xOrv  
assignment of interest 权益转让 wUh'1D<(r  
assignment of letters patent and trade mark 专利证书及商标转让 |Ro\2uSr  
assignment of property 物业转让;物业转让书 ;6fkG/T  
assignment right 转让权 SY>N-fW\H:  
assignor 转让人 %do|>7MO@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 YjvqU /[3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Vxo3RwmR  
associate member 附属会员 IW6;ZDP  
associated body corporate 相联法人团体 G5TdAW  
associated company 相联公司;联属公司 Nf<([8v;t  
associated corporation 相联法团 q^(A6W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XfViLBY( >  
公认会计师公会〔英国〕 C [=/40D  
Association of Futures Exchange Brokers 香港期货经纪协会 ZSKk*<=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &|/C*2A  
association of underwriters 承保人组织 /3FC@?l w4  
assumption of control 接管 5IVASqYp  
assurance 担保;保险;转易;转易书 r[EN`AxDb  
assurance of interest 权益的转易 <0JW[m  
at 19XX price 按一九XX年价格计算 <9\_b 6  
at a discount 按赔价计算;按贴水价格计算;打折扣 _ F@>?\B  
at a premium 按溢价计算;按升水价格计算 CDU^X$Q  
at call 通知付款;按通知 Gx'mVC"{  
at constant market price 按固定市价计算 2=["jP!B  
at constant price 按固定价格计算 KhXW5hS1  
at cost 按成本计算 X+P3a/T  
at current market price 按当时市价计算;按现时市价计算 ;2#7"a^  
at current price 按当时价格计算;按现时价格计算 W5J"#^kdF8  
at factor cost 按要素成本计算;按生产要素成本计算 ?y ]3kU  
at money-of-the-day price 按付款当日价格计算 ~Z.lvdA_5  
at or better 按指定或较佳价位〔买卖指令〕 .6e5w1r63  
at par 按面值计算;平价 vlEd=H,LT  
at sight 见票即付 Vu~mi%UH  
at the close 按收市盘 #FTXy>W  
at the opening 按开市盘 M={k4r_t  
attestation 见证;见证条款 <:RU,  
at-the-money option 平价期权 NFmB ^@k  
attorney 受权人;受托代表人 ]=@>;yP)  
attornment 新拥有人承认书 0sV;TQt+f  
attributable profit 可归属利润 rb`C:#j{J  
attributable share value 可归属股份价值 e-UPu%'  
Auckland Stock Exchange 奥克兰证券交易所 qI8{JcFx:  
auction 拍卖 r4!zA-{  
auctioneer 拍卖商 ,h8)5Mj/J  
audit 审计;核数 o#%2N+w  
Audit Commission 审计署 2MtaOG2l&q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5x=tOR/h  
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〕 &S''fxGL  
audit review 帐目审查 Nm#KHA='Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Bk?MF6  
audited account 审计帐目;经审计的帐目 -PEpy3dMY  
audited annual account 经审计的周年帐目 z~z.J ]  
audited balance sheet 经审计的资产负债表 DC[ -<:B  
auditor 核数师;核数主任;审计师 ;9B:E"K?@1  
auditor's certificate 核数师证明书;审计师证明书 }6^(  
auditor's report 核数师报告;审计师报告 B0Xn9Tvk  
Aussie bond 澳元债券 Q'$aFl'NR  
austerity budget 紧缩预算 vERsrg;(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7v%~^l7:x  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~q-|cl<  
Australian Dollar [AUD] 澳元 W9a H]9b  
Australian Options Market 澳大利亚期权市场 &W".fRH_O  
Australian Securities Commission 澳洲证券事务监察委员会 TO3Yz3+A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y,>])R[4  
Australian Stock Exchange 澳大利亚证券交易所 l#]Z?zW.  
Austrian Schilling [ATS] 奥地利先令 ;v8,r#4  
authentication 认证;鉴证 BuK82   
authority to purchase 委托购买证;委购书 Dugr{Y/0  
authorization 认可;核准;授权;授权书 BR"*-$u0;  
authorization by direction 指示授权 )WKe,:C  
authorization by instruction 指令授权 If]g6 B.=  
authorization by warrant 令状授权 |}'}TYX0:  
authorization of unit trust 单位信托的认可 {,P&05iSi  
authorized agent 指定代理人 i~ zL,/O8  
authorized capital 法定资本 QsI$4:yl  
authorized clerk 出市员 [S3X  
authorized dealer 认可交易商 ffuV$#  
authorized financial institution 认可财务机构 ~~'XY(\L@  
authorized fund 认可基金 `9b D%M  
authorized fund house 获授权的基金公司;认可基金公司 3ywBq9FGhp  
authorized institution 认可机构 4s0>QD$J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LT2mwJl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .\*\bvyCw  
authorized insurer 获授权保险人;获认可承保人 9Tjvc!4_b  
authorized investment 特准投资项目 9dy"Y~c  
authorized person 获授权人 |l7e*$j  
authorized representative 获授权代表 5vg@zH\z  
authorized share capital 法定股本 Q$V xm+  
automated quotation system 自动报价系统 eT:%i"C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Gh42qar`  
自动交易系统〔香港期货交易所有限公司〕 s)xfTr_$  
automatic adjustment mechanism 自动调整机制 cZ^$!0  
automatic adjustment system 自动调整系统 +w GE  
Automatic Clearing House 自动票据交换所 0+cRUH9Ew  
automatic exchange rates accumulation system 自动化汇率累集系统 ]O&TU X@)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qX-Jpi P  
automatic teller machine [ATM] 自动柜员机 So0YvhZ+  
autopay 自动转帐 r{6 ,;  
available assets 可用资产 T5W r;a  
available fiscal reserve 现存财政储备 IxgnZX4N  
available profit 可用利润 K6!`b( v#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 BC!l)2  
average 平均;平均数;海损 -D{~7&  
average basic salary 平均基本薪金 1`B5pcuI  
average consumer expenditure 平均消费开支;一般消费开支 z\fD}`^8  
average cost 平均成本 fN8A'p[  
average cost of land production 增辟土地平均成本 N#]f?6 *R  
average daily turnover 平均每日成交额 <NT/+>:2  
average daily wage rate 平均每日工资率 _xUiHX<  
average expenditure pattern 平均开支模式 >N+e c_D^  
average growth rate 平均增长率 NoZz3*j=  
average net fixed assets 固定资产平均净值 .eq-i>  
average of relatives 相对价格平均数 !=q {1\#  
average price 平均价格 %o+bO}/9  
average propensity to consume 平均消费倾向;一般消费倾向 2ORWdR.b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 oBKZ$&_h  
average rate 平均率 49Ht I9@  
average revenue 平均收入;平均收益 Q.M3rRh  
average stock 平均库存;平均存货 !4I?59  
average yearly rent 平均年租 LNk 3=v2M  
avoidance of double taxation 避免双重课税 1pO ;aG1O  
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 zXUE<\  
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