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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: #A1%gIw<v2  
A share A股;甲类股份 ]b2pG'  
abatement of tax 减税;减扣免税额 ^oBtfN>4  
ABN AMRO Bank N.V. 荷兰银行 tqE6>"jD  
above-the-line expenditure 线上项目支出;经常预算支出 c}lb%^;)E  
above-the-line receipt 线上项目收入;经常预算收入  VA6}  
ABSA Asia Limited 南非联合亚洲有限公司 at#ja_ hd  
absolute change 绝对数值变更 ?~BC#B\>o  
absolute expenditure 实际开支 Gw/Pk4R  
absolute guideline figure 绝对准则数字 AifWf2$S  
absolute interest 绝对权益 4KhV|#-;k  
absolute order of discharge 绝对破产解除令 i1ixi\P{0  
absolute profit margin 绝对利润幅度 6tgt>\y  
absolute value 实值;绝对值 oK6tTK  
absolutely vested interest 绝对既得权益 a!6{:8Zi0  
absorbed cost 已吸收成本;已分摊成本 >)fi^  
absorption 吸收;分摊;合并 q/4J.j L  
absorption rate 吸收率;摊配率;分摊率 9UdM`v)(  
ACB Finance Limited 亚洲商业财务有限公司 rK'L6o  
acceptable form of reciprocity 合理的互惠条件 EH+"~-v)ae  
acceptable rate 适当利率;适当汇率 gX@HO|.t  
acceptance agreement 承兑协议 >?2M }TV3  
acceptance for honour 参加承兑 h5*JkRm  
acceptor 承兑人;接受人;受票人 ysQ_[ ]/  
acceptor for honour 参加承兑人 RIWxs Zt  
accident insurance 意外保险 ugdQAg  
Accident Insurance Association of Hong Kong 香港意外保险公会 eBZXI)pPh  
accident insurance scheme 意外保险计划 .F98G/s  
accident year basis 意外年度基准 TV)h`\|Z*  
accommodation 通融;贷款 M'7f O3&|  
accommodation bill 通融票据;空头票据 M8MR oA6F  
accommodation party 汇票代发人 u@W|gLT1  
account balance 帐户余额;帐户结余 hO\<%0F  
account book 帐簿 .F4>p=r  
account collected in advance 预收款项 GFj{K  
account current book 往来帐簿 =)0,#9k U]  
account of after-acquired property 事后取得的财产报告 }NHaCG[,  
account of defaulter 拖欠帐目 5;tD"/nz  
account payable 应付帐款 s 1 A.+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9&-dTayIz  
account receivable 应收帐款 yr)G]K[/  
account receivable report 应收帐款报表 %P;lv*v.  
account statement 结单;帐单;会计财务报表 dU&a{ $ku[  
account title 帐户名称;会计科目 <Th6r.#?  
accountant's report 会计师报告 yZ0-wI  
Accountant's Report Rules 会计师报告规则 g!g#]9j  
accounting and auditing procedure 会计与审计程序;会计与核数程序 "0"nw 2g?  
Accounting Arrangements 《会计安排》 C)[,4wt,  
accounting basis 会计基础 @E&J_un  
accounting by Official Receiver 破产管理署署长呈交的帐目 NW~N}5T  
Accounting Circular 《会计通告》 >!eAM )  
accounting class 会计类别 ,`'Qi%O  
accounting date 记帐日期;会计结算日期 @6Y?\Wx$w  
accounting for money 款项核算 v [wb~uw\  
Accounting Officer 会计主任 %0S3V[4I  
accounting period 会计报告期;会计期 7x"R3  
accounting policy 会计政策;会计方针 +SP{hHa^  
accounting practice 会计惯例 m~iXl,r  
accounting principle 会计准则 ]J1dtN=  
accounting record 会计记录 3@etRd;]Kr  
accounting report 会计报告 \\iQEy<i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &PR5q 7  
Accounting Society of China 中国会计学会 rN<0 R`4sE  
accounting statement 会计报表 R3 -n>V5o  
accounting system 会计制度;会计系统 k KaE=H-x  
accounting transaction 会计事项;帐务交易 Vh'P&W?[  
accounting treatment 会计处理 S] }nm  
accounting year 会计年度 %|s; C  
accretion 增值;添加 }n]Ng]KM`  
accrual 应计项目;应累算数目 EuZ<quwWg  
accrual basis 应计制;权责发生制 @:oXN]+ _  
accrual basis accounting 应计制会计;权责发生制会计 Ot4 Z{mA  
accrue 应累算;应计 Xpr?Kgz  
accrued benefit 应累算利益 Y xr>"KH6a  
accrued charges 应计费用 T:27r8"Rh  
accrued cumulative preference share dividend 应累算的累积优先股股息 OV1_|##LC  
accrued expenses 应累算费用 JA %J$d  
accrued interest payable 应付利息;应计未付利息 \ ZgE  
accrued interest receivable 应收利息;应计未收利息 /Wi[OT14  
accrued right 累算权益 cq,SP&T~  
accruing profit 应累算的利润 +^` I?1\UF  
accumulated fiscal reserve 累积财政储备 QE^$=\l0  
accumulated profit 累积利润;滚存溢利 Gw}%{=D9  
accumulated reserve 累积储备 n<Z({\9&H  
accumulation of surplus income 累积收益盈余 tIWmp30S  
acquired assets 既得资产 :vmH]{R  
acquisition 收购;购置;取得 GSoX<*i  
acquisition cost 购置成本 RVZ")Z(  
acquisition expenses 购置费用 $h+1u$po  
acquisition of 100% interest 收购全部股权 J4k=A7^N  
acquisition of control 取得控制权 2":pE U{E  
acquisition of fixed assets 购置固定资产 Q 1U\D  
acquisition of shell “买壳” u }#(.)a:  
acquisition price 收购价 1vS#K=sb  
act of God 天灾 >@U*~Nz  
acting partner 执事合伙人 ] ]u s %  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1auIR/=-  
active partner 积极参与的合伙人 KI.q@zO6|  
active trading 交投活跃 6/f7<  
actual circulation 实际流通 k9<;woOBO  
actual cost 实际成本 qLO4#CKCL6  
actual expenditure 实际开支;实际支出 +jAGGv^)  
actual income 实际入息;实际收入;实际收益 fW{(lPx  
actual market 现货市场 oI?3<M^  
actual price 现货价;实际价格 S(k3 `;K  
actual profit 实际利润 ^%d\qd`   
actual quotation 实盘;实际价位;实际报价 OC_+("N  
actual year basis 按实际年度计算 zykT*V  
actuals 实货 hwPw]Ln/  
actuarial investigation 精算调查 ~Q Oe##  
actuarial principle 精算原则 F|IAiE  
actuarial report 精算师报告 lS"T4 5  
Actuarial Society of Hong Kong 香港精算学会 ^ sOQi6pL  
actuarial valuation 精算师估值 =J18eH!]  
actuary 精算师 &xU[E!2H%  
ad referendum agreement 暂定协议;有待覆核的协定 ZJnYIK  
ad valorem duty 从价税;按值征税 `"Jj1O@  
ad valorem duty system 从价税制 Q$a{\*[:+  
ad valorem fee 从价费 +! ]zA4x  
ad valorem tariff 从价关税 DEBB()6,  
additional allowance 额外免税额 .6ylZ  
additional amount for unexpired risk 未过期风险的额外款额 evya7^,F  
additional assessable profit 补加应评税利润 9)h"-H;5:  
additional assessment 补加评税 )cX*I gO  
additional commitment 额外承担 g&^quZ"H  
additional commitment vote 额外承担拨款 .r|tSfm6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _mj,u64  
additional dependent parent allowance 供养父母额外免税额 Yz'K]M_Dq  
additional provision 额外拨款 y8d]9sX{  
additional stamp duty 附加印花税 TtK[nP  
additional tax 补加税罚款;补加税款 )Oq|amvC  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7LfAaj  
adjudged bankrupt 被裁定破产 ;@0;pY  
adjudicated bankrupt 裁定破产人 `Syl:rU~y@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Mc? Qx  
adjudication of bankruptcy 裁定破产;宣告破产 ^a/gBC82x  
adjudication of insolvency 裁定无力偿还债务 9Uh"iMB  
adjusted actual 经调整的实数;调整后的实数 kVuUjP6(c  
adjusted current assets 经调整的流动资产;调整后的流动资产 fJ=0HNmX  
adjusted figure 经调整的数字;调整后的数额 sSr&:BOsi  
adjusted liabilities 经调整的负债;调整后的负债 $| zX|  
adjusted loss 经调整的亏损;调整后的亏损 d8DV[{^  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 f- K+]aZ)  
adjusted profit 经调整的利润;调整后的利润 @#l `iK  
adjusted surplus 经调整的盈余额;调整后的盈余额 w_aknt T  
adjusted value 经调整的价值;调整后的价值  03L]  
adjustment 调整;修订;理算〔保险〕 %p Ynnfr  
adjustment centre 调剂中心 SUMrFd~  
adjustment lag 调整过程的时间差距;调整时差 o5u3Fjz3  
adjustment mechanism 调整机制 ,dv+p&Tz2  
adjustment of loss 亏损调整 -{KQr1{5UM  
adjustment process 调整过程;调整程序 CLxynZ \;  
adjustment range 调整幅度 Bm:98? [  
administered exchange rate 受管制汇率 3RigzT3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 59 h]UX=  
administration expenses 行政费用 Ka'=o?'B5  
administration fee 手续费;行政费 C0sX gM  
administration in bankruptcy 破产管理 Vouvr<43o  
administration order 遗产管理令 2VPdw@"~}  
administrator 管理人;遗产管理人 55G+;  
administrator of the estate 遗产管理人 UZWioxsKr+  
admission of debt 债项承认书 :W"~ {~#?  
admission of proof 接纳债权证明 ?3/qz(bM  
advance 放贷款项;垫付款项;预支款项;预付款项 Je';9(ZK  
advance account 暂支帐目;预付款帐户 gl~ecc  
advance compensation 预付补偿金  Z< 1  
advance from shareholder 股东垫款 <h!_>:2L  
advance pending reimbursement 预支以待日后付还 mWv3!i;G<s  
advanced economy 先进经济体系 hM_lsc  
advancement 预付;预付财产 0$(WlP |  
advances warrant 垫款令 \/93Dz  
advancing 贷出 0^v`T%|fTX  
adverse balance 逆差 KsddA  
adverse exchange 逆汇 'Y?"{HZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 x/%aM1"X^  
advice for collection 托收通知书 1]d!~  
advice of drawing 提款通知书;汇票通知书 ,D5cjaX<  
advice of payment 付款通知 d}Xr}  
Advisory Committee [Securities and Futures Commission] fIM,lt  
谘询委员会〔证券及期货事务监察委员会〕 )n1_(;  
Advisory Committee on Diversification 经济多元化谘询委员会 /~DI 6g  
affidavit 誓章;遗产申报誓章 fPU`/6  
affidavit of no receipt 述明无收款的誓章 k}S :RK  
affiliate 联号;联营公司;附属公司 goLL;AL  
affiliated company 附属公司;联号;联营公司 {k(g]#pP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hMa]B*o/-  
affordability 负担能力 y>S.?H:P  
African Development Bank [AfDB] 非洲开发银行 W}nlRbN?  
after-acquired property 事后取得的财产  50"pbzW  
after-hours dealing 市后交易 dSLU>E3g  
after-tax profit 税后盈利;税后利润;税后溢利 ;Y)w@bNt@  
agency agreement 代理协议 bAdn &   
agency expenses 代理机构的开支 ov|d^)'  
agency fee 代理费 {5A2&  
Agency Law 《代理法》 J.3u^~zy  
agent 代理人;承销人 LmRy1T,act  
agent of company 公司代理人 Dxtp2wu%t  
agent's fee 代理人费;经纪费 S};#+ufgTt  
aggregate 总计;总数;总体数字 SbcS]H5Sk  
aggregate amount 总款额;总额 .[YuRLGz  
aggregate assets and liabilities 总体资产与负债 ]GUvV&6@(  
aggregate at constant price 按固定价格计算的总体数字  ''|W9!  
aggregate demand 总需求 f<GhkDPm>?  
aggregate gross position 总持仓量 Y h7rU?Gj  
aggregate limit 总限额 |O3q@  
aggregate of salaries tax 合计薪俸税 8aZ=?_gvT  
aggregate performance 总体表现;总体业绩 cv8L-Z>x.=  
aggregate supply 总体供应 3v(*5  
aggregate surplus 总盈余 9/9j+5}+  
aggregate total 整体总额 '_<{ p3M  
aggregate value 总值;合计价值 sXqz+z$*  
aggregated basis 合计基准 p$O.> [  
aggregated net chargeable income 合计应课税入息实额 3N 8t`N  
aggregation 合并计算;合计;总和 zh%#Y_[R  
aggregation of incomes of husband and wife 夫妇入息合并计算 PoNi "Pv  
aggregation of property 财产的总和 9q)Kfz  
agio 差价;贴水 N>Xo_-QCY  
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》 \TIT:1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]{!U@b  
《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》 ?}qttj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bT</3>+C  
《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》 /Jta^Bj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y&`=jDI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W'els)WJ|x  
agreement for a settlement 授产协议 hC:n5]K  
agreement for assignment 转让协议  JR'  
agreement for sale 售卖协议;买卖协议 iyN:%ofh  
agreement for sale and purchase 买卖协议 'Jiw@t<o3`  
agreement for the payment of interest 支付利息协议 v0ujdp,B  
agreement for the repayment of money 还款协议  vx\r!]  
agreement of reinsurance 再保险协议 ih)zG  
Agricultural Bank of China 中国农业银行 xg30x C[  
air passenger departure tax 飞机乘客离境税 zy?.u.4L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JELT ou  
airport tax 机场税 rUwZMli  
alcohol duty 酒精税 bw(a6qKK  
alienation 让与;让渡;转让 #:jHp44J  
alimony 生活费;赡养费 V4hiGO[  
All Ordinaries Index [AOI] 所有普通股指数 Fiv3 {.  
all risks 全险;综合险 G, 44va  
All Sales Record for Stock Market 《股票市场成交报告》 p5Z"|\  
Allied Capital Resources Limited 新联财务有限公司 ~3^ 8>d/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YD <:,|H   
allocation letter 拨款信件 Mo y <@+  
allocation of fund 分配款项;预留款项 svsqg{9z  
allocation of profit 利润分配;溢利分配 @>u}eB>Kn  
allocation warrant 拨款令 ,NOsFO-`<  
allotment 分配;配股 ~Io7]  
allotment notice 股份配售通知;配股通知 D!@Ciw  
allotment of shares 股份分配 vN Vox0V  
allowable 可获宽免;免税的 ?fiIwF)  
allowable business loss 可扣除的营业亏损 =MSr/O2  
allowable expenses 可扣税的支出 y?rPlA_  
allowance 免税额;津贴;备抵;准备金 \j+1V1t9  
allowance for debts 债项的免税额 iMAfJ-oN  
allowance for depreciation by wear and tear 耗损折旧免税额 &]g}u5J!=  
allowance for funeral expenses 殡殓费的免税额 m];]7uB5=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 au N6prGe  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,bXe<L)  
allowance to debtor 给债务人的津贴 }bs+-K  
alteration of capital 资本更改 .I$qCb|FP  
alternate trustee 候补受托人 XywE1}3  
amalgamation 合并 #[,IsEpDO1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >c1!p]&V  
ambit of charges 征税范围;收费范围 I*o()  
amended valuation 经修订的估值 \jh'9\  
American Commodities Exchange 美国商品交易所 >/g#lS 5  
American Express Bank Limited 美国运通银行 +"x,x  
American Stock Exchange 美国证券交易所 wHzEMwY_  
amortization 摊销 !-ok"k0,u  
amount due from banks 存放银行同业的款项 6 rh5h:  
amount due from banks abroad 存放海外银行同业的款项 \"qY"V  
amount due from holding companies 控股公司欠款 Olt `:;j-  
amount due from local banks 存放本港银行同业的款项 ) dn(G@5  
amount due to banks 银行同业的存款 T m,b,hi$  
amount due to banks abroad 海外银行同业的存款 oin$-i|Xp!  
amount due to holding companies 控股公司存款 <x@}01 ~  
amount due to local banks 本港银行同业的存款 YO#M/%^j  
amount due to outport banks 外埠银行同业的存款 =w;F<M|Y  
amount for note issue 发行纸币的款额 :Uz|3gq  
amount of bond 担保契据的款额 O&vVv _zh  
amount of consideration 代价款额 ?*2CpM&l  
amount of contribution 供款数额 &?W0mW(  
amount of indebtedness 负债款额 T,7Y7c/3V  
amount of principal of the loan 贷款本金额 _7<FOOM%8y  
amount of rates chargeable 应征差饷数额 J{'>uD.@  
amount of share capital 股本额 3?[dE<  
amount of sums assured 承保款额 83E7k]7]  
amount of variation 变动幅度 uya.sF0]9B  
amount of vote 拨款数额 ;l4[%xld  
amount payable 应付款额 bmJ5MF]_fG  
amount receivable 应收款额 XO`0>^g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dpJ_r>NI  
analysis 分析 m/Oh\KlIl  
ancillary risk 附属风险 B,<da1(a  
annual account 周年帐目;周年帐目报表;年度决算;年结 V E#Wb7  
annual accounting date 年结日期 C^3 <={  
annual allowance 每年免税额;年积金;年度津贴;年津 O#b6mKPt;t  
annual balance 年度余额 O|\J}rm'  
annual disposable income 每年可动用收入 c$ao:nP)D  
annual estimates 周年预算 ^2+yHw  
annual fee 年费 p%#<D9S  
annual general meeting 周年大会 FFV `P  
annual growth rate 年增率;每年增长率 {`J)j6;  
annual long-term supplement 长期个案每年补助金 Hv!U| L  
annual pensionable emolument 可供计算退休金的年薪 `lQ3C{}  
annual report 年报 'r4/e-`pK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]*v dSr-J  
annual return 周年报表;周年申报表;每年报税表格 j`oy`78O  
Annual Return Rules 《周年报表规则》 b$4"i XSQ  
annual review of consumer prices 每年消费物价回顾 XnDUa3  
annual roll-forward basis 逐年延展方式 K:!"+q  
annual salary 年薪 ~kQA7;`j$  
annual statement 年度报表;年度决算表 N2B|SO''  
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 O9vQp  
annuitant 年金受益人 <nE>XAI_7  
annuity 年金 w0ht  
annuity contract 年金合约 H#NCi~M>3  
annuity on human life 人寿年金 {F3xJ[  
antecedent debt 先前的债项 p rYs $j  
ante-dated cheque 倒填日期支票 oT^{b\XN  
anticipated expenditure 预期开支 LISM ngQ.  
anticipated net profit 预期纯利 ./,/y"x  
anticipated revenue 预期收入 lm!.W5-l  
anti-inflation measure 反通货膨胀措施 qo p^;~  
anti-inflationary stance 反通货膨胀立场 B$- R-S6  
apparent deficit 表面赤字 |L-]fjBbF  
apparent financial solvency 表面偿债能力 XR+Y=R  
apparent partner 表面合伙人 Kw -gojZ  
application for personal assessment 个人入息课税申请书 p qfUW+>  
application of fund 资金应用 os,* 3WO  
application to release as liquidator and to destruct the books of accounts and documents %{ABaeb]  
申请免除清盘人职务及毁灭帐簿与文件 d^RxQuA  
appointed actuary 委任精算师 IHe/xQ@  
appointed auditor 委任核数师;委任审计师 3 N.~mR  
appointed trustee 委任的受托人 fhar&\;S  
appointer 委任人 >Nvjl~o5  
apportioned pro rata 按比例分摊 6""G,"B  
apportionment 分配;分摊 :QpuO1Gu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^?U!pq -`  
apportionment formula 分摊方程式 q ]M+/sl  
apportionment of estate duty 遗产税的分摊 i'4B3  
appraisal 估价;评估 w,w{/T+B  
appreciable growth 可观增长 j:5=s%S  
appreciable impact 显着影响 }3o|EXx=  
appreciable increase 可观增长 W"zab  
appreciation 增值;升值 Id'X*U7Q  
appreciation against other currencies 相对其他货币升值 8JM&(Q%#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8C[C{qOJ  
appreciation tax 增值税 nTuJEFn{  
appropriation 拨款;拨用;拨付 IAYR+c  
appropriation account 拨款帐目 Rec6c&5_  
Appropriation Bill 拨款法案 }v Z+A  
appropriation-in-aid system 补助拨款办法 ' qWALu  
approved assets 核准资产 y&Mr=5:y  
approved basket stock 认可一篮子证券 W{%TlN  
approved budget 核准预算 K&nE_.kbl  
approved charitable donation 认可慈善捐款 v 0 }@  
approved charitable institution 认可慈善机构 `4(e  
approved currency 核准货币;认可货币 #,7e NM"  
approved estimates 核准预算 d`P7}*; `  
approved estimates of expenditure 核准开支预算 {6"Ph(I1  
approved overseas insurer 核准海外保险人 >ZPsjQuf"  
approved overseas trust company 核准海外信托公司 )Gj8X}DM  
approved pooled investment fund 核准汇集投资基金 i;NUAmx  
approved provident fund scheme 认可公积金计划 b vS(@  
approved provision 核准拨款 afv~r>q(-  
approved redeemable share 核准可赎回股份 OZx W?wnd  
approved regional stock 认可地区性证券 AmaT0tzJC  
approved retirement scheme 认可退休金计划 ]e^c=O`$  
approved subordinated loan 核准附属贷款 }R1< 0~g  
arbitrage 套戥;套汇;套利 3 DDML,  
arbitrageur 套戥者;套汇者 vI2^tX 9  
arbitrary amount 临时款项 gg[WlRQK4A  
arrangement 措施;安排;协定 p<zSJLN  
arrears 欠款 d{XO/YQw  
arrears of pay 欠付薪酬 |(pRaiJ  
arrears of revenue 逾期未收税款;逾期未收的帐项 %<E$,w>  
articles of association 组织章程;组织细则;组织章程细则 XM1WfjE\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )=5ng-  
ascertainment of profit 确定利润 3{ LP?w:@  
"Asia Clear" “亚洲结算系统” 1 y-y6q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /4c\K-Z;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  Jd%H2`  
Asian Development Fund [ADF] 亚洲发展基金 Fz1_w$^  
Asian dollar bond 亚洲美元债券 f#?fxUH~  
Asian dollar market 亚洲美元市场 I|>^1kr8w  
Asian dollar rate 亚洲美元利率 94+KdHAo^M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 wT `a3Ymm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q7R~{5r>W  
asked price 沽盘;喊价;索价;卖方报价 F{EnOr`,m=  
assessable income 应评税入息  TR<<+  
assessable loss 应评税亏损 k%D+Y(WGz8  
assessable profit 应评税利润 R($KSui  
assessable value 应评税值 jqv-D  
assessed profit 估定利润 Tsgk/e9K2?  
assessed value 经评估价值 b /@#}Gc  
assessment 评税;评定;估价;评税单 0(mkeIzJt/  
assessment number 评税编号;估价编号 7bk%mQk  
assessment of additional tax 补加税评税 u:[vaBh91  
assessment of performance 业绩评估;实绩评价 A3|Dz&@:  
Assessor 评税主任 hvA^n@nr  
asset price bubbles 资产价格泡沫 R(2tlZ  
asset-backed securities 具资产保证的证券 Cz 72?[6  
assets accretion 资产增值 +)j$|x~(A  
assets and liabilities 资产与负债 c%&: 6QniZ  
assets betterment statement 资产递增表;资产改进表 !'mq ?C=  
assets lending 实物放款;有抵押贷款 _acE:H  
assets of the company passing on the death 死者去世时转移的公司资产 I 6<*X  
assets pledged as security for liabilities 用作负债抵押的资产 Bm"KOr$}-  
assets portfolio 资产投资组合 1jy9lP=  
assets price 资产价格 I 4,K43|  
assets quality 资产质素 NbC@z9Q  
assets realization 资产变现 #Yr9AVr}K  
assets refinancing arrangement 资产再集资安排 c:-!'l$ !  
assets securitization 资产证券化 Z2TL#@  
assets situated outside Hong Kong 在香港以外地方的资产 h<Ft_#|o[  
assets stripping 削减资产;拆卖资产 Eve.QAl|  
assets value 资产值 U}MXT <6  
assignee 承让人 5$wpL(:R(  
assignment 转让;转让书;转让契 :|Ad:fEs  
assignment of interest 权益转让 e '2F#  
assignment of letters patent and trade mark 专利证书及商标转让 v=_6XF  
assignment of property 物业转让;物业转让书 *Txl+zTY  
assignment right 转让权 bty/  
assignor 转让人 #bl6sa{E  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5Cq{XcXV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ix(=3 /Dgz  
associate member 附属会员 HuwU0:*  
associated body corporate 相联法人团体 EGZb7:Y?  
associated company 相联公司;联属公司 O9EKRt  
associated corporation 相联法团 I9:Cb)hbU]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l~6?kFy9h  
公认会计师公会〔英国〕 o'W5|Gy  
Association of Futures Exchange Brokers 香港期货经纪协会 QAvir%Y9Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]@uE #a:[  
association of underwriters 承保人组织 |g #K]v  
assumption of control 接管 ^go7_y  
assurance 担保;保险;转易;转易书 :E>HE,1b+  
assurance of interest 权益的转易 8"dv_`ym  
at 19XX price 按一九XX年价格计算 F8;dKyT?q  
at a discount 按赔价计算;按贴水价格计算;打折扣 dl ~%MWAVb  
at a premium 按溢价计算;按升水价格计算 ?gJy3@D  
at call 通知付款;按通知 6`]$qSTS  
at constant market price 按固定市价计算 A8pIs  
at constant price 按固定价格计算 D9FJ 1~  
at cost 按成本计算 vgUb{D  
at current market price 按当时市价计算;按现时市价计算 zipS ]YD  
at current price 按当时价格计算;按现时价格计算 =dII- L=`  
at factor cost 按要素成本计算;按生产要素成本计算 )yTm.F  
at money-of-the-day price 按付款当日价格计算 QNA RkYY~|  
at or better 按指定或较佳价位〔买卖指令〕 iMs5zf <M  
at par 按面值计算;平价 hRty [  
at sight 见票即付 WHjUR0NZ  
at the close 按收市盘 W Dg+J  
at the opening 按开市盘 $OP7l>KZY  
attestation 见证;见证条款 Z\HX~*,6  
at-the-money option 平价期权 \hhmVt@@  
attorney 受权人;受托代表人 ]3g?hM6  
attornment 新拥有人承认书 EI:w aIr  
attributable profit 可归属利润 D3)zk@N  
attributable share value 可归属股份价值 );Z1a&K5k  
Auckland Stock Exchange 奥克兰证券交易所 6(G?MW.  
auction 拍卖 Gi "941zVl  
auctioneer 拍卖商 <L`"!~Q  
audit 审计;核数 7.Z@Wr?  
Audit Commission 审计署 B<~ NS)w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (;q\}u  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 P#fM:z@[  
audit review 帐目审查 qUxRM_7U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =:/BV=tv  
audited account 审计帐目;经审计的帐目 !"<MsoY@  
audited annual account 经审计的周年帐目 e 46/{4F,  
audited balance sheet 经审计的资产负债表 ;gs ^%z  
auditor 核数师;核数主任;审计师 'JNElXqrv  
auditor's certificate 核数师证明书;审计师证明书 |\U5) ,m  
auditor's report 核数师报告;审计师报告 W2z*91$  
Aussie bond 澳元债券 Sp}tD<V  
austerity budget 紧缩预算 u$-U*r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zOGU8Wg  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^_ kJKM,  
Australian Dollar [AUD] 澳元 4H|(c[K;  
Australian Options Market 澳大利亚期权市场 xj[(P$,P  
Australian Securities Commission 澳洲证券事务监察委员会 xia|+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ap{2$k ,  
Australian Stock Exchange 澳大利亚证券交易所 O9g{+e`  
Austrian Schilling [ATS] 奥地利先令 dw TMq*e  
authentication 认证;鉴证 [+OnV&  
authority to purchase 委托购买证;委购书 kI:}| _  
authorization 认可;核准;授权;授权书 qQ0cJIISb\  
authorization by direction 指示授权 S-YM%8A[  
authorization by instruction 指令授权 |]aE<`D  
authorization by warrant 令状授权 KyzFnVH3)  
authorization of unit trust 单位信托的认可 e'=MQ,EWd  
authorized agent 指定代理人 C-Ht(x|  
authorized capital 法定资本 h;-yU.(w  
authorized clerk 出市员 &NSY9'N,  
authorized dealer 认可交易商 Fr%d}g  
authorized financial institution 认可财务机构 #( 1j#\  
authorized fund 认可基金 b*FC\ :\  
authorized fund house 获授权的基金公司;认可基金公司 Le*.*\  
authorized institution 认可机构 z^GDJddG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 vmLxkjUm#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H6&J;yT}  
authorized insurer 获授权保险人;获认可承保人 Y}[c^$S  
authorized investment 特准投资项目 <}sq?Sfq!  
authorized person 获授权人 XXh6^@H=  
authorized representative 获授权代表 H_0/f8GwnG  
authorized share capital 法定股本 *FmTy|  
automated quotation system 自动报价系统 |U_]vMq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IN,(y aC  
自动交易系统〔香港期货交易所有限公司〕 v$=QA:!U  
automatic adjustment mechanism 自动调整机制 P0$e~=Q^4  
automatic adjustment system 自动调整系统 ,9P:Draxs`  
Automatic Clearing House 自动票据交换所 ixV0|P8,c  
automatic exchange rates accumulation system 自动化汇率累集系统 r YF #^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }=|!:kiE  
automatic teller machine [ATM] 自动柜员机 qY >{cjo  
autopay 自动转帐 tqy@iEz+  
available assets 可用资产 eYC^4g%l(  
available fiscal reserve 现存财政储备 o,xxh  
available profit 可用利润 h(F<h_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =i(?deR  
average 平均;平均数;海损 hRq3C1 mR  
average basic salary 平均基本薪金 !wWJ^Oz=  
average consumer expenditure 平均消费开支;一般消费开支 TuW/N L|  
average cost 平均成本 6: ]*c[7  
average cost of land production 增辟土地平均成本 06Gt&_Q  
average daily turnover 平均每日成交额 JKX_q&bUw  
average daily wage rate 平均每日工资率 w=}uwvn NX  
average expenditure pattern 平均开支模式 Nr0 (E   
average growth rate 平均增长率 9{$'S 4  
average net fixed assets 固定资产平均净值 Vp<seO;7o  
average of relatives 相对价格平均数 4<x'ocKlD  
average price 平均价格 meCC?YAB  
average propensity to consume 平均消费倾向;一般消费倾向 W,K%c=  
average propensity to save 平均储蓄倾向;一般储蓄倾向 (?H0+zws^  
average rate 平均率 & u!\<\  
average revenue 平均收入;平均收益 nN~~cV  
average stock 平均库存;平均存货 gN>2xnh'm  
average yearly rent 平均年租 r@{~ 5&L  
avoidance of double taxation 避免双重课税 ^+ wD43  
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 !bC+TYsU  
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