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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: ^I!Z)/  
A share A股;甲类股份 F9 r5 Z  
abatement of tax 减税;减扣免税额 MJ JC6:  
ABN AMRO Bank N.V. 荷兰银行 [P &B  
above-the-line expenditure 线上项目支出;经常预算支出 <[k3x8H'  
above-the-line receipt 线上项目收入;经常预算收入 #c:s 2EL  
ABSA Asia Limited 南非联合亚洲有限公司 ^3dc#5]Xf  
absolute change 绝对数值变更 I{89chi  
absolute expenditure 实际开支 q`1tUd4G  
absolute guideline figure 绝对准则数字 R! M'  
absolute interest 绝对权益 HPt3WBRzS;  
absolute order of discharge 绝对破产解除令 >%tP"x{  
absolute profit margin 绝对利润幅度 :^]Po$fl  
absolute value 实值;绝对值 $5i\D rs  
absolutely vested interest 绝对既得权益 ~^2w)-N  
absorbed cost 已吸收成本;已分摊成本 6CyByj&  
absorption 吸收;分摊;合并 3N_KNW  
absorption rate 吸收率;摊配率;分摊率 ';3>rv_  
ACB Finance Limited 亚洲商业财务有限公司 M2Nh3ijr  
acceptable form of reciprocity 合理的互惠条件 f SkC>mWv  
acceptable rate 适当利率;适当汇率 h"1}j'2>@  
acceptance agreement 承兑协议 Fqeqn[,  
acceptance for honour 参加承兑 }k VC ]+  
acceptor 承兑人;接受人;受票人 }dN\bb{#  
acceptor for honour 参加承兑人 tx5bmF;b)  
accident insurance 意外保险 ".>#Qp%  
Accident Insurance Association of Hong Kong 香港意外保险公会 BQ6$T&  
accident insurance scheme 意外保险计划 p6- //0qb  
accident year basis 意外年度基准 gX{j$]^6G8  
accommodation 通融;贷款 Q#%LIkeq  
accommodation bill 通融票据;空头票据 SSI> +A  
accommodation party 汇票代发人 b$'%)\('g  
account balance 帐户余额;帐户结余 5;XC!Gz  
account book 帐簿 %$&eC  
account collected in advance 预收款项 ?ES{t4"  
account current book 往来帐簿 >V^8<^?G  
account of after-acquired property 事后取得的财产报告 q]="ek&_  
account of defaulter 拖欠帐目 E:9RskI  
account payable 应付帐款 &}u_e`A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w: BJ4bi=  
account receivable 应收帐款 ._0$#J S[  
account receivable report 应收帐款报表 5S4Nx>  
account statement 结单;帐单;会计财务报表 X?haHM#]  
account title 帐户名称;会计科目 &>c=/]Lop  
accountant's report 会计师报告 7**zb"#y  
Accountant's Report Rules 会计师报告规则 j0L%jz  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (')t >B1Z  
Accounting Arrangements 《会计安排》 ;j T{< Y  
accounting basis 会计基础 12 )  
accounting by Official Receiver 破产管理署署长呈交的帐目 %1{S{FB  
Accounting Circular 《会计通告》 q?j7bp]  
accounting class 会计类别 e)H FI|>  
accounting date 记帐日期;会计结算日期 wf  ]Wm  
accounting for money 款项核算 s>DFAu!  
Accounting Officer 会计主任 \*MZ 1Q*x  
accounting period 会计报告期;会计期 L"YQji!  
accounting policy 会计政策;会计方针 <W!T+sMQj  
accounting practice 会计惯例 Sqp91[,  
accounting principle 会计准则 L[zTT\a  
accounting record 会计记录 S_sHwObFu|  
accounting report 会计报告 iK4\N;H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $D`Kz*/.  
Accounting Society of China 中国会计学会 3mo<O}}  
accounting statement 会计报表 gkK(7=r%  
accounting system 会计制度;会计系统 :tV"uWZFU  
accounting transaction 会计事项;帐务交易 bzG vnaTt  
accounting treatment 会计处理 2_Lu 0Yrg  
accounting year 会计年度 Lj /^cx  
accretion 增值;添加 W(qK?"s2  
accrual 应计项目;应累算数目 n!zB+hW  
accrual basis 应计制;权责发生制 ):Fg {7b]n  
accrual basis accounting 应计制会计;权责发生制会计 Wgf f+7k  
accrue 应累算;应计 9vi+[3s/=;  
accrued benefit 应累算利益 }D1? Z7p  
accrued charges 应计费用 HxR5&o  
accrued cumulative preference share dividend 应累算的累积优先股股息 F~v0CBcAL  
accrued expenses 应累算费用 F4=X(P_6  
accrued interest payable 应付利息;应计未付利息 Ne9VRM P  
accrued interest receivable 应收利息;应计未收利息 c*owP  
accrued right 累算权益 =?CIC%6m  
accruing profit 应累算的利润 &(< Gr0  
accumulated fiscal reserve 累积财政储备 Mprn7=I{Tg  
accumulated profit 累积利润;滚存溢利 *vNAm(\N  
accumulated reserve 累积储备 WDnNVE  
accumulation of surplus income 累积收益盈余 k Jz^\Re  
acquired assets 既得资产 k7JC~D E#  
acquisition 收购;购置;取得 "S@]yL  
acquisition cost 购置成本 \V~B+e  
acquisition expenses 购置费用 v#d3W| ~  
acquisition of 100% interest 收购全部股权 fhk(<KZvJ  
acquisition of control 取得控制权 o JVdFE  
acquisition of fixed assets 购置固定资产 c @lF*"4  
acquisition of shell “买壳” &xr(Kb  
acquisition price 收购价 )l*3^kwL{U  
act of God 天灾 >]B_+r0m^  
acting partner 执事合伙人  2X`t&zg  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7yG%E  
active partner 积极参与的合伙人 rXSw@pqZ&  
active trading 交投活跃 W<#Kam:8e  
actual circulation 实际流通 9a:(ab'  
actual cost 实际成本 uGC%3!f!  
actual expenditure 实际开支;实际支出 2x gk$E$7  
actual income 实际入息;实际收入;实际收益 A _7I0^  
actual market 现货市场 `MT.<5H  
actual price 现货价;实际价格 0}Kyj"-3  
actual profit 实际利润 Nt tu)wr  
actual quotation 实盘;实际价位;实际报价 shLMj)7!  
actual year basis 按实际年度计算 >d;U>P5.  
actuals 实货 O>*Vo!z\f  
actuarial investigation 精算调查 *"jlsI  
actuarial principle 精算原则 :MYLap&L&  
actuarial report 精算师报告 [$6YPM>Ee  
Actuarial Society of Hong Kong 香港精算学会 ;Gp9 ?0  
actuarial valuation 精算师估值 U4"&T,'lTL  
actuary 精算师 )REegFN@  
ad referendum agreement 暂定协议;有待覆核的协定 /`qQWB5b  
ad valorem duty 从价税;按值征税 ;Gu(Yoa}y  
ad valorem duty system 从价税制 }V/iU_)  
ad valorem fee 从价费 ~Y1nU-  
ad valorem tariff 从价关税 6d5q<C_3t  
additional allowance 额外免税额 iOAn/[^xk  
additional amount for unexpired risk 未过期风险的额外款额 OZKZv,  
additional assessable profit 补加应评税利润 C,O9?t  
additional assessment 补加评税 ,\T`gh  
additional commitment 额外承担 ZRGe$HaU  
additional commitment vote 额外承担拨款 CTqhXk[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B&(/,.  
additional dependent parent allowance 供养父母额外免税额 6EY 0Fjsi  
additional provision 额外拨款 ^c}kVQ\g3  
additional stamp duty 附加印花税 6 {`J I  
additional tax 补加税罚款;补加税款 [$]-W$j+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 D7IhNWrgj  
adjudged bankrupt 被裁定破产 B_@p@6z  
adjudicated bankrupt 裁定破产人 -g"Wi@Qr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >N0L  
adjudication of bankruptcy 裁定破产;宣告破产 cI6Td*vM  
adjudication of insolvency 裁定无力偿还债务 ?:5/4YC  
adjusted actual 经调整的实数;调整后的实数 ( s+}l?  
adjusted current assets 经调整的流动资产;调整后的流动资产 )*}?EI4.  
adjusted figure 经调整的数字;调整后的数额 @]]\r.DG  
adjusted liabilities 经调整的负债;调整后的负债 A)#Fyde  
adjusted loss 经调整的亏损;调整后的亏损 eOb)uIF  
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-Gp^JX8  
adjusted profit 经调整的利润;调整后的利润 H ~<.2b  
adjusted surplus 经调整的盈余额;调整后的盈余额 F${}n1D  
adjusted value 经调整的价值;调整后的价值 1yS: `  
adjustment 调整;修订;理算〔保险〕 '^Q$:P{G?  
adjustment centre 调剂中心 *\0h^^|@  
adjustment lag 调整过程的时间差距;调整时差 x9]vhR/av  
adjustment mechanism 调整机制 L8pKVr  
adjustment of loss 亏损调整 ihct~y-9W  
adjustment process 调整过程;调整程序 ?5[$d{ Gjl  
adjustment range 调整幅度 nGDY::nUE  
administered exchange rate 受管制汇率 &`g^b^i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H-% B<7  
administration expenses 行政费用 WxJaE;`Ige  
administration fee 手续费;行政费 %4wHiCOg  
administration in bankruptcy 破产管理 Nah\4-75&  
administration order 遗产管理令 8yswi[  
administrator 管理人;遗产管理人 hBDmC_\~  
administrator of the estate 遗产管理人 !%D;H~mQ  
admission of debt 债项承认书 7?y([i\y  
admission of proof 接纳债权证明 fndH]Yp  
advance 放贷款项;垫付款项;预支款项;预付款项 gd0a,_`M  
advance account 暂支帐目;预付款帐户 FbCuXS=+`  
advance compensation 预付补偿金 02[*b  
advance from shareholder 股东垫款 )ItW}1[I  
advance pending reimbursement 预支以待日后付还 nx!+: P ,  
advanced economy 先进经济体系 T#}"?A|  
advancement 预付;预付财产 GG4FS  
advances warrant 垫款令 Jg&f.  
advancing 贷出 5z.Y}  
adverse balance 逆差 Xag#ZT  
adverse exchange 逆汇 wO]H+t  
advertisement addressed to shareholders 在报章刊登的致股东通告 us U6,  
advice for collection 托收通知书 %mS>v|  
advice of drawing 提款通知书;汇票通知书 iML?`%/vN  
advice of payment 付款通知 MMQ\V(C  
Advisory Committee [Securities and Futures Commission] 0Y!~xyg/  
谘询委员会〔证券及期货事务监察委员会〕 I#(?xHx  
Advisory Committee on Diversification 经济多元化谘询委员会 K:$GmV9o  
affidavit 誓章;遗产申报誓章 3my_Gp  
affidavit of no receipt 述明无收款的誓章 A*kN I  
affiliate 联号;联营公司;附属公司 E,/nK  
affiliated company 附属公司;联号;联营公司 QwnqysNx4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S`h yRw  
affordability 负担能力 #Fh:z4  
African Development Bank [AfDB] 非洲开发银行 =s:Z-*vy!  
after-acquired property 事后取得的财产 V|2[>\Cv  
after-hours dealing 市后交易 [1e/@eC5  
after-tax profit 税后盈利;税后利润;税后溢利 'qoaMJxN`  
agency agreement 代理协议 <I{Yyl^  
agency expenses 代理机构的开支 u} [.*e  
agency fee 代理费 CSzu $Hnq  
Agency Law 《代理法》 -c[fg+L9  
agent 代理人;承销人 !^aJS'aq  
agent of company 公司代理人 cmp@Ow"c  
agent's fee 代理人费;经纪费 Vzh\ 1cF  
aggregate 总计;总数;总体数字 g]?QV2bX6  
aggregate amount 总款额;总额 Ki[&DvW:  
aggregate assets and liabilities 总体资产与负债 EiPOY'  
aggregate at constant price 按固定价格计算的总体数字 C jz(-018  
aggregate demand 总需求 nKch:g  
aggregate gross position 总持仓量 ?0d#O_la3  
aggregate limit 总限额 }gQnr;lv  
aggregate of salaries tax 合计薪俸税 W#L/|K!S  
aggregate performance 总体表现;总体业绩 T9YrB  
aggregate supply 总体供应 QOv@rP/  
aggregate surplus 总盈余 w*7wSP  
aggregate total 整体总额 As|e=ut(  
aggregate value 总值;合计价值 i@ehD@.dH  
aggregated basis 合计基准  ^5R2~  
aggregated net chargeable income 合计应课税入息实额 R E9 `T  
aggregation 合并计算;合计;总和  %d0BQ|  
aggregation of incomes of husband and wife 夫妇入息合并计算 }n k [WW  
aggregation of property 财产的总和 rDLgQ{Sea  
agio 差价;贴水 @,q<CF@Y  
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》 >%c>R'~h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment l(Uwci  
《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》 r rs0|=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment pvdCiYo1r  
《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》 5?>ES*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >UXNR`?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N LSJ D  
agreement for a settlement 授产协议 x.q"FXu  
agreement for assignment 转让协议 &iaS3x  
agreement for sale 售卖协议;买卖协议 3#{Al[jq  
agreement for sale and purchase 买卖协议 5>fAO =u!Q  
agreement for the payment of interest 支付利息协议 tf>"fU\P  
agreement for the repayment of money 还款协议 55zy]|F"  
agreement of reinsurance 再保险协议 ? RI D4xu!  
Agricultural Bank of China 中国农业银行 Ime"}*9  
air passenger departure tax 飞机乘客离境税 PebyH"M(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]9}^}U1."  
airport tax 机场税 "|/Q5 *L  
alcohol duty 酒精税 a6"-,Kg  
alienation 让与;让渡;转让 $v1_M1  
alimony 生活费;赡养费 H ;)B5C  
All Ordinaries Index [AOI] 所有普通股指数 0\wW%3C  
all risks 全险;综合险 ZtX CPA!  
All Sales Record for Stock Market 《股票市场成交报告》 KAnq8B!h  
Allied Capital Resources Limited 新联财务有限公司 m(^nG_eX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2I_~] X53[  
allocation letter 拨款信件 3yLJWHO%W  
allocation of fund 分配款项;预留款项 U<6+2y P  
allocation of profit 利润分配;溢利分配 9[:TWvd  
allocation warrant 拨款令 #1p\\Av  
allotment 分配;配股 5p~hUP]tT  
allotment notice 股份配售通知;配股通知 SnY{|  
allotment of shares 股份分配 sV]I]DR  
allowable 可获宽免;免税的 e_IRF+>  
allowable business loss 可扣除的营业亏损 2~%^ y6lR  
allowable expenses 可扣税的支出 *_K*GCy  
allowance 免税额;津贴;备抵;准备金 ULzrJbP'7  
allowance for debts 债项的免税额 o`Q.;1(Y'  
allowance for depreciation by wear and tear 耗损折旧免税额 R#W=*cN  
allowance for funeral expenses 殡殓费的免税额 G|z%T`!U1;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #@P0i^pFTB  
allowance for repairs and outgoings 修葺及支出方面的免税额 nPUD6<bF  
allowance to debtor 给债务人的津贴 #cqI0ny?G  
alteration of capital 资本更改 I M G^L  
alternate trustee 候补受托人 NJg )S2]7  
amalgamation 合并 4-oaq'//BT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x !n8Wx  
ambit of charges 征税范围;收费范围 T_fM\jdI  
amended valuation 经修订的估值 +.QJZo_  
American Commodities Exchange 美国商品交易所 YRU95K [  
American Express Bank Limited 美国运通银行 H'&[kgnQ@  
American Stock Exchange 美国证券交易所 /25Ay  
amortization 摊销 s133N?  
amount due from banks 存放银行同业的款项 0xfF  
amount due from banks abroad 存放海外银行同业的款项 7\yh<?`V8  
amount due from holding companies 控股公司欠款 k +Cwnp  
amount due from local banks 存放本港银行同业的款项 &"^U=f@v  
amount due to banks 银行同业的存款 `7R-2 w<b?  
amount due to banks abroad 海外银行同业的存款 b8glZb*$  
amount due to holding companies 控股公司存款 gKtgW&PYm  
amount due to local banks 本港银行同业的存款 =X7_!vSv  
amount due to outport banks 外埠银行同业的存款 U+&Eps&NI  
amount for note issue 发行纸币的款额 xL"O~jTS  
amount of bond 担保契据的款额 t$rla _rbY  
amount of consideration 代价款额 k`J|]99Wb  
amount of contribution 供款数额 I8uFMP  
amount of indebtedness 负债款额 kq@~QI?9  
amount of principal of the loan 贷款本金额 /dHIm`. Z  
amount of rates chargeable 应征差饷数额 uc/W/c u,  
amount of share capital 股本额 |mcc?*%t8  
amount of sums assured 承保款额 pk0{*Z?@  
amount of variation 变动幅度 ^%!#Q].  
amount of vote 拨款数额 y2=yh30L0E  
amount payable 应付款额 ~EU\\;1Rmq  
amount receivable 应收款额 WWATG=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #\\|:`YV  
analysis 分析 L[!||5y  
ancillary risk 附属风险 .AZwVP<  
annual account 周年帐目;周年帐目报表;年度决算;年结 w1 eFm:'  
annual accounting date 年结日期 n/S+0uT  
annual allowance 每年免税额;年积金;年度津贴;年津 8#/y`ul  
annual balance 年度余额 G=|~SYz  
annual disposable income 每年可动用收入 oXU b_/  
annual estimates 周年预算 &^l(RBp]0  
annual fee 年费 13+. >  
annual general meeting 周年大会 ^!gq_x  
annual growth rate 年增率;每年增长率 fElFyOo+  
annual long-term supplement 长期个案每年补助金 /i#";~sO  
annual pensionable emolument 可供计算退休金的年薪 2+ywl}9  
annual report 年报 ?hViOh$.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lSc=c-iOv  
annual return 周年报表;周年申报表;每年报税表格 W6B"QbHYz  
Annual Return Rules 《周年报表规则》 gFsqCx<q  
annual review of consumer prices 每年消费物价回顾 Eihn%Esa  
annual roll-forward basis 逐年延展方式 K D?b|y @  
annual salary 年薪 bP>Kx-%q  
annual statement 年度报表;年度决算表 tS-gaT`T  
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 D}Sww5ZmP  
annuitant 年金受益人 /Q_ Dd  
annuity 年金 <. *bJ  
annuity contract 年金合约 l>KkAA  
annuity on human life 人寿年金 lc3Gu78 A/  
antecedent debt 先前的债项 M=3gV?N  
ante-dated cheque 倒填日期支票 %r8;i  
anticipated expenditure 预期开支 g/VV2^,  
anticipated net profit 预期纯利 <y?=;54a  
anticipated revenue 预期收入 `evF?t11X  
anti-inflation measure 反通货膨胀措施 &xUD (  
anti-inflationary stance 反通货膨胀立场 qHvUBx0  
apparent deficit 表面赤字 Sa kew  
apparent financial solvency 表面偿债能力 CP0'pL=;  
apparent partner 表面合伙人 u1=K#5^  
application for personal assessment 个人入息课税申请书 7*"Jx}eM  
application of fund 资金应用 5JHEBw5W%  
application to release as liquidator and to destruct the books of accounts and documents MdmN7>  
申请免除清盘人职务及毁灭帐簿与文件 !#=3>\np+X  
appointed actuary 委任精算师 P^tTg  
appointed auditor 委任核数师;委任审计师 (|NCxey  
appointed trustee 委任的受托人 lqKj;'  
appointer 委任人 !-%XrU8o3  
apportioned pro rata 按比例分摊 6q6xqr:W  
apportionment 分配;分摊 72 |O&`O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e~d=e3mBp  
apportionment formula 分摊方程式 h9/fD5  
apportionment of estate duty 遗产税的分摊 "%p7ft  
appraisal 估价;评估 T^(> 8/O  
appreciable growth 可观增长 e[s}tjx  
appreciable impact 显着影响 P-3f51Q  
appreciable increase 可观增长 =1@LMIi5x  
appreciation 增值;升值 EC 1|$Co  
appreciation against other currencies 相对其他货币升值 6|~^P!&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9\c]I0)3p  
appreciation tax 增值税 cv G*p||  
appropriation 拨款;拨用;拨付 M&/%qF15  
appropriation account 拨款帐目 ?{e}ouKYX1  
Appropriation Bill 拨款法案 5OzEY7K)  
appropriation-in-aid system 补助拨款办法 !&9(D^  
approved assets 核准资产 gKQV99  
approved basket stock 认可一篮子证券 W"GW[~ h  
approved budget 核准预算 eLnS1w 2  
approved charitable donation 认可慈善捐款 1m#.f=u{R  
approved charitable institution 认可慈善机构 P%gA` j  
approved currency 核准货币;认可货币 EO~L.E%W  
approved estimates 核准预算 kwL|gO1L  
approved estimates of expenditure 核准开支预算 7eju%d  
approved overseas insurer 核准海外保险人 p4*L}Q  
approved overseas trust company 核准海外信托公司 *tgu@9b  
approved pooled investment fund 核准汇集投资基金 tW/g0lC%  
approved provident fund scheme 认可公积金计划 8|)^m[c&  
approved provision 核准拨款 @XXPJq;J  
approved redeemable share 核准可赎回股份 WgqSw%:$H  
approved regional stock 认可地区性证券 m\X\Xp~A  
approved retirement scheme 认可退休金计划 J=k=cFUX  
approved subordinated loan 核准附属贷款 _+'!l'`  
arbitrage 套戥;套汇;套利 -Ep#q&\  
arbitrageur 套戥者;套汇者 %,~?;JAj  
arbitrary amount 临时款项 28`s+sH  
arrangement 措施;安排;协定 3%5a&b  
arrears 欠款 &Jc atI  
arrears of pay 欠付薪酬 -5 D<zP/  
arrears of revenue 逾期未收税款;逾期未收的帐项 %1.F;-GdsW  
articles of association 组织章程;组织细则;组织章程细则 /s} "0/Y\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {(!JYz~P  
ascertainment of profit 确定利润 1 l"2 ~k  
"Asia Clear" “亚洲结算系统” rM"27ud[`_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d?T!)w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b5LToy:  
Asian Development Fund [ADF] 亚洲发展基金 `Y5LAt:  
Asian dollar bond 亚洲美元债券 -(]C FnD_N  
Asian dollar market 亚洲美元市场 f!`? _  
Asian dollar rate 亚洲美元利率 N)G HQlgH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G(TFv\`vH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b&mA1w[W]  
asked price 沽盘;喊价;索价;卖方报价 #Pp:H/b  
assessable income 应评税入息 Rd5_{F  
assessable loss 应评税亏损 66,(yxg  
assessable profit 应评税利润 fg3Jv*  
assessable value 应评税值 c|;n)as9(%  
assessed profit 估定利润 .8u@/f%pV  
assessed value 经评估价值 #Uu,yHMv:;  
assessment 评税;评定;估价;评税单 W>C?a=r~  
assessment number 评税编号;估价编号 YnRO>`  
assessment of additional tax 补加税评税 "`V@?+3  
assessment of performance 业绩评估;实绩评价 BB\GrD  
Assessor 评税主任 ws+'*7  
asset price bubbles 资产价格泡沫 ^`'\eEa  
asset-backed securities 具资产保证的证券  ;Pt8\X  
assets accretion 资产增值 /HpM17   
assets and liabilities 资产与负债 +tT"  
assets betterment statement 资产递增表;资产改进表 } &B6  
assets lending 实物放款;有抵押贷款 ypx~WXFK  
assets of the company passing on the death 死者去世时转移的公司资产 W.MZN4=  
assets pledged as security for liabilities 用作负债抵押的资产 _huJ*W7lR  
assets portfolio 资产投资组合 wW1VOj=6V"  
assets price 资产价格 {zvaZY|K"  
assets quality 资产质素 m^}|LB:5  
assets realization 资产变现 Cl<!S`  
assets refinancing arrangement 资产再集资安排 P:4"~ ]}  
assets securitization 资产证券化 dAx ? ,  
assets situated outside Hong Kong 在香港以外地方的资产 i[IFD]Xy!j  
assets stripping 削减资产;拆卖资产 Lo{wTYt:J  
assets value 资产值 ,"(G  
assignee 承让人 )>:~XA|?  
assignment 转让;转让书;转让契 TA-2{=8  
assignment of interest 权益转让 :LY.C<8  
assignment of letters patent and trade mark 专利证书及商标转让 JM|HnyI  
assignment of property 物业转让;物业转让书 jJ$B^Y"4  
assignment right 转让权 !SW0iq[7j  
assignor 转让人 <@KIDZYC  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <&l$xn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 MmN{f~Kq9  
associate member 附属会员 #0aBQ+_8H  
associated body corporate 相联法人团体 eTvWkpK+  
associated company 相联公司;联属公司 ;+E]F8G9r  
associated corporation 相联法团 X$we\t  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #dUKG8-HJ  
公认会计师公会〔英国〕 {MUiK 5:  
Association of Futures Exchange Brokers 香港期货经纪协会 e"%TU  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gHBvQ1g  
association of underwriters 承保人组织 1fS&KO{a  
assumption of control 接管 DOKe.k  
assurance 担保;保险;转易;转易书 {x_.QWe5  
assurance of interest 权益的转易 1"ZtE\{ "  
at 19XX price 按一九XX年价格计算 Hyy b0c^=  
at a discount 按赔价计算;按贴水价格计算;打折扣 QIGUi,R  
at a premium 按溢价计算;按升水价格计算 ey DV911  
at call 通知付款;按通知 C6;2Dd]"N  
at constant market price 按固定市价计算 [g/D<g5O  
at constant price 按固定价格计算 >,{s Fc  
at cost 按成本计算 Q^Cm3|ZO  
at current market price 按当时市价计算;按现时市价计算 BqNeY<zB*  
at current price 按当时价格计算;按现时价格计算 f47]gtB-  
at factor cost 按要素成本计算;按生产要素成本计算 EVX3uC}{  
at money-of-the-day price 按付款当日价格计算 ju{Y6XJ)  
at or better 按指定或较佳价位〔买卖指令〕 B-rE8 \  
at par 按面值计算;平价 b?i+nh qI  
at sight 见票即付 d^aVP  
at the close 按收市盘 *=!e,  
at the opening 按开市盘 .P)lQk\  
attestation 见证;见证条款 ~DInd-<5  
at-the-money option 平价期权 o:AfEoH"~  
attorney 受权人;受托代表人  @./h$]6  
attornment 新拥有人承认书 5 3%>)gk:  
attributable profit 可归属利润 z!"vez  
attributable share value 可归属股份价值 4|`>}Nu  
Auckland Stock Exchange 奥克兰证券交易所 +twoUn{#  
auction 拍卖 ?7aZU  
auctioneer 拍卖商 DO*U7V02  
audit 审计;核数 sE% $]Jp  
Audit Commission 审计署 XGx[Ny_A2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *vD.\e~  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 \FVfV`x  
audit review 帐目审查 \"a{\E,{;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 aV'bI  
audited account 审计帐目;经审计的帐目 ;t{q]"? W  
audited annual account 经审计的周年帐目 o6[.$C  
audited balance sheet 经审计的资产负债表 )@N d3Z  
auditor 核数师;核数主任;审计师 ZZT #V%Q=u  
auditor's certificate 核数师证明书;审计师证明书 ,0W^"f.g{m  
auditor's report 核数师报告;审计师报告 5g7@Dj,.  
Aussie bond 澳元债券 e?]5q ez  
austerity budget 紧缩预算 W "'6 M=*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $y8-JR~  
Australia All Ordinaries Index 澳洲所有普通股票指数 1D*=ZkA)  
Australian Dollar [AUD] 澳元 1|MRXK  
Australian Options Market 澳大利亚期权市场 ]y0Y(  
Australian Securities Commission 澳洲证券事务监察委员会 }<04\t?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'I]XX==_  
Australian Stock Exchange 澳大利亚证券交易所 )!"fUz$  
Austrian Schilling [ATS] 奥地利先令 +-!E% $  
authentication 认证;鉴证 S\A/*!%~y  
authority to purchase 委托购买证;委购书 X2|~(*  
authorization 认可;核准;授权;授权书 U g"W6`  
authorization by direction 指示授权 (I >Ch)'  
authorization by instruction 指令授权 D@bGJc0  
authorization by warrant 令状授权 0B`X056|"|  
authorization of unit trust 单位信托的认可 tqGrhOt  
authorized agent 指定代理人 JXB)'d0  
authorized capital 法定资本 w>%@Ug["  
authorized clerk 出市员 nq M7Is  
authorized dealer 认可交易商 FJ;I1~??  
authorized financial institution 认可财务机构 YaC%69C'  
authorized fund 认可基金 FH~:&;  
authorized fund house 获授权的基金公司;认可基金公司 !T`oHs  
authorized institution 认可机构 dJ"M#X!Zu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '#'noB;,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HuevDy4  
authorized insurer 获授权保险人;获认可承保人 `L'g<VK;  
authorized investment 特准投资项目 RxP H[7oZ  
authorized person 获授权人 yix[zfQt0  
authorized representative 获授权代表 6zi>Q?] 1  
authorized share capital 法定股本 <CyU9`ye  
automated quotation system 自动报价系统 ]q]xU,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3:+9H}Q  
自动交易系统〔香港期货交易所有限公司〕 'C[tPP  
automatic adjustment mechanism 自动调整机制 m{/7)2.  
automatic adjustment system 自动调整系统 C-&ymJC|  
Automatic Clearing House 自动票据交换所 f<YYo  
automatic exchange rates accumulation system 自动化汇率累集系统 y}?|+/ dN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OEW'bT)  
automatic teller machine [ATM] 自动柜员机 ETp?RWXX  
autopay 自动转帐 uZ+bo&  
available assets 可用资产 80=0S^gEZ  
available fiscal reserve 现存财政储备 j6m;03<|  
available profit 可用利润 K zWo}tT  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 'R 7 \  
average 平均;平均数;海损 V@ >(xe7  
average basic salary 平均基本薪金 Cr.YSW g)4  
average consumer expenditure 平均消费开支;一般消费开支 !jj`Ht)  
average cost 平均成本 $YSXE :  
average cost of land production 增辟土地平均成本 jeC=s~  
average daily turnover 平均每日成交额 2cMC ZuO  
average daily wage rate 平均每日工资率 n|i:4D  
average expenditure pattern 平均开支模式 Rf:.'/<^  
average growth rate 平均增长率 l(t&<O(m9  
average net fixed assets 固定资产平均净值 ~t6q-P  
average of relatives 相对价格平均数 -o ).<&#  
average price 平均价格 FdU]!GO- X  
average propensity to consume 平均消费倾向;一般消费倾向 Gw*Tz"  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;*(-8R/  
average rate 平均率 X6HaC+P  
average revenue 平均收入;平均收益 02-ql F@i  
average stock 平均库存;平均存货 MEDh  
average yearly rent 平均年租 7L!JP:v   
avoidance of double taxation 避免双重课税 9d5$cV  
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 t<H"J__&  
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