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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: X6 '&X  
A share A股;甲类股份 += ~}PF  
abatement of tax 减税;减扣免税额 HbDB?s<  
ABN AMRO Bank N.V. 荷兰银行 2wsZ&y%  
above-the-line expenditure 线上项目支出;经常预算支出 (UXB#I~  
above-the-line receipt 线上项目收入;经常预算收入 (Fd4Gw<sq  
ABSA Asia Limited 南非联合亚洲有限公司 io3'h:+9s  
absolute change 绝对数值变更 K(<P" g(  
absolute expenditure 实际开支 #7ZBbq3=  
absolute guideline figure 绝对准则数字 /n:fxdhe  
absolute interest 绝对权益 rNC3h"i\  
absolute order of discharge 绝对破产解除令 ra2q. H  
absolute profit margin 绝对利润幅度 )ixE  
absolute value 实值;绝对值 )d`$2D&iY  
absolutely vested interest 绝对既得权益 !P3|T\|]+  
absorbed cost 已吸收成本;已分摊成本 M0 8Y  
absorption 吸收;分摊;合并 oU?X"B9  
absorption rate 吸收率;摊配率;分摊率 W^Y(FUy~  
ACB Finance Limited 亚洲商业财务有限公司 %BLKB%5  
acceptable form of reciprocity 合理的互惠条件 !{ lb#  
acceptable rate 适当利率;适当汇率 d6&tz!f  
acceptance agreement 承兑协议 9Wrcl ai  
acceptance for honour 参加承兑 9 <m j@bI$  
acceptor 承兑人;接受人;受票人 GqxK|G1  
acceptor for honour 参加承兑人 ?%ntO]  
accident insurance 意外保险 x=N;>  
Accident Insurance Association of Hong Kong 香港意外保险公会 @R{&>Q:.  
accident insurance scheme 意外保险计划 cEu98nP  
accident year basis 意外年度基准 ix`xdVj`  
accommodation 通融;贷款 ^dD?riFAk  
accommodation bill 通融票据;空头票据 fZgU@!z  
accommodation party 汇票代发人  \RO Sd  
account balance 帐户余额;帐户结余 >WX'oP(<  
account book 帐簿 mIodD)?{  
account collected in advance 预收款项 ^%JWc 3jZ  
account current book 往来帐簿 tH(#nx8  
account of after-acquired property 事后取得的财产报告 ,-kZ5&r  
account of defaulter 拖欠帐目 i(HhL&  
account payable 应付帐款 ^O m]B;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ek!N eu>  
account receivable 应收帐款 E5Jk+6EcMa  
account receivable report 应收帐款报表 Y))sk-  
account statement 结单;帐单;会计财务报表 vq:j?7  
account title 帐户名称;会计科目 6si-IJ  
accountant's report 会计师报告 r |/9Dn%  
Accountant's Report Rules 会计师报告规则 p\\q[6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pE,BE%  
Accounting Arrangements 《会计安排》 PX)qA =4q  
accounting basis 会计基础 _P1-d`b0 a  
accounting by Official Receiver 破产管理署署长呈交的帐目 ApB0)N  
Accounting Circular 《会计通告》 Cx~z^YP'  
accounting class 会计类别 8t!"K_Mkx  
accounting date 记帐日期;会计结算日期 #u@!O%MJ  
accounting for money 款项核算 cTp+M L  
Accounting Officer 会计主任 bxq`E!]  
accounting period 会计报告期;会计期 cgOoQP/#  
accounting policy 会计政策;会计方针 K? k`U,  
accounting practice 会计惯例 ?VsZo6Z"  
accounting principle 会计准则 +%v4Ci"%y  
accounting record 会计记录 ;7>--_?=  
accounting report 会计报告 S(l^TF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WcFZRy-erc  
Accounting Society of China 中国会计学会 \-yi#N  
accounting statement 会计报表 6I0MJpLW  
accounting system 会计制度;会计系统 g*M3;G  
accounting transaction 会计事项;帐务交易 O~VUViS6$  
accounting treatment 会计处理 %BKTN@;7  
accounting year 会计年度 >w2u  
accretion 增值;添加 Rw`s O:eZ  
accrual 应计项目;应累算数目 CuNHDYQ&3  
accrual basis 应计制;权责发生制 Ip x:k+J  
accrual basis accounting 应计制会计;权责发生制会计 pp jrm  
accrue 应累算;应计 nv]64mL3  
accrued benefit 应累算利益 1S:H!h3  
accrued charges 应计费用 :9Pqy pd+  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fu$sfq  
accrued expenses 应累算费用 }.zn:e  
accrued interest payable 应付利息;应计未付利息 jtwO\6 t&  
accrued interest receivable 应收利息;应计未收利息 ',pPs=  
accrued right 累算权益 Q23y.^W%c  
accruing profit 应累算的利润 .O^|MhBJu  
accumulated fiscal reserve 累积财政储备 0 CS_-  
accumulated profit 累积利润;滚存溢利 {5h_$a!TaU  
accumulated reserve 累积储备 (%Rs&/vU~  
accumulation of surplus income 累积收益盈余 ,<7f5qg "'  
acquired assets 既得资产 !k63 `(Ti  
acquisition 收购;购置;取得 Z# 04 ]  
acquisition cost 购置成本 Tw5BvB1  
acquisition expenses 购置费用 cS"6%:hQ  
acquisition of 100% interest 收购全部股权 ZHJzh\?  
acquisition of control 取得控制权 aXagiz\;  
acquisition of fixed assets 购置固定资产 Wwz{98,K  
acquisition of shell “买壳” (x@"Dp=MZW  
acquisition price 收购价 }1wuH  
act of God 天灾 I_rVeMw=  
acting partner 执事合伙人 Fz% n!d  
active market 买卖活跃的市场;交投畅旺的市场;旺市 XEI]T~  
active partner 积极参与的合伙人 ( 9l|^w["  
active trading 交投活跃 K]l) z* I  
actual circulation 实际流通 plq\D.C  
actual cost 实际成本 14R))Dz"  
actual expenditure 实际开支;实际支出 r[~$  
actual income 实际入息;实际收入;实际收益 .B*)A.   
actual market 现货市场 zl5S)/A  
actual price 现货价;实际价格 3^Y-P8.zdB  
actual profit 实际利润 $B2@mC([S  
actual quotation 实盘;实际价位;实际报价 ITV}f#  
actual year basis 按实际年度计算 hGeRM4zVZZ  
actuals 实货 eu =2a>  
actuarial investigation 精算调查 K2QD&!4/T2  
actuarial principle 精算原则 By9/tB  
actuarial report 精算师报告 `*a,8M%  
Actuarial Society of Hong Kong 香港精算学会 i]v!o$7  
actuarial valuation 精算师估值 .uP$M(?j  
actuary 精算师 o&zV8DE_v  
ad referendum agreement 暂定协议;有待覆核的协定 OZ6%AUot  
ad valorem duty 从价税;按值征税 z$NLFJvy_-  
ad valorem duty system 从价税制 tj3p71%  
ad valorem fee 从价费 BG"6jQh  
ad valorem tariff 从价关税 EA\~m*k  
additional allowance 额外免税额 ?:E;C<Ar  
additional amount for unexpired risk 未过期风险的额外款额 K5$ y  
additional assessable profit 补加应评税利润 ^&}Y>O,  
additional assessment 补加评税 P_gQ-pF.  
additional commitment 额外承担 !ktr|9Bl  
additional commitment vote 额外承担拨款 ~>n<b1}W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =6$(m}(74  
additional dependent parent allowance 供养父母额外免税额 bQ%^l#H_n'  
additional provision 额外拨款 `W9_LROD  
additional stamp duty 附加印花税 `6/7},"9t  
additional tax 补加税罚款;补加税款  ulQE{c[  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *uIHa"  
adjudged bankrupt 被裁定破产 n!p&.Mt  
adjudicated bankrupt 裁定破产人 ?S_S.Bd  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R~i<*  
adjudication of bankruptcy 裁定破产;宣告破产 <+a\'Xc  
adjudication of insolvency 裁定无力偿还债务 e/6oC~#]  
adjusted actual 经调整的实数;调整后的实数 3-05y!vbcE  
adjusted current assets 经调整的流动资产;调整后的流动资产 +vP1DXtj(  
adjusted figure 经调整的数字;调整后的数额 w%ForDB>P  
adjusted liabilities 经调整的负债;调整后的负债 D+V^nCcx%  
adjusted loss 经调整的亏损;调整后的亏损 O  tr@jgw  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ]q j%6tz  
adjusted profit 经调整的利润;调整后的利润 L2$%h1  
adjusted surplus 经调整的盈余额;调整后的盈余额 E=y#~W  
adjusted value 经调整的价值;调整后的价值 M@8(h=  
adjustment 调整;修订;理算〔保险〕 }Y[.h=X  
adjustment centre 调剂中心 6=   
adjustment lag 调整过程的时间差距;调整时差 vv u((b  
adjustment mechanism 调整机制 {9)f~EbM!  
adjustment of loss 亏损调整 =k'dbcfO$9  
adjustment process 调整过程;调整程序 mXr)lA  
adjustment range 调整幅度 &zZSWNW  
administered exchange rate 受管制汇率 ^%L$$V nG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3eB2= _V`  
administration expenses 行政费用 Y9WH%  
administration fee 手续费;行政费 Gi-tf<  
administration in bankruptcy 破产管理 ?}y7S]B FI  
administration order 遗产管理令 Ul=`]@]]  
administrator 管理人;遗产管理人 Abl=Ev  
administrator of the estate 遗产管理人 B 5?(gb"  
admission of debt 债项承认书 ]OVjq ?  
admission of proof 接纳债权证明 by {~gu  
advance 放贷款项;垫付款项;预支款项;预付款项 ,FTF@h-Cs  
advance account 暂支帐目;预付款帐户 */1z=  
advance compensation 预付补偿金 &~j"3G;e  
advance from shareholder 股东垫款 U+K_eEI0_I  
advance pending reimbursement 预支以待日后付还 * .e^s3q$  
advanced economy 先进经济体系 dG| iA]  
advancement 预付;预付财产 aU3&=aN+  
advances warrant 垫款令 M1^pW 63  
advancing 贷出 qAm%h\  
adverse balance 逆差 0zd1:*KR,  
adverse exchange 逆汇 i@2?5U>h  
advertisement addressed to shareholders 在报章刊登的致股东通告 vF_?1|*|  
advice for collection 托收通知书 0iYe>u  
advice of drawing 提款通知书;汇票通知书 xZkLN5I{  
advice of payment 付款通知 b;yhgdFx  
Advisory Committee [Securities and Futures Commission] "0 v]O~s  
谘询委员会〔证券及期货事务监察委员会〕 {M=tw  
Advisory Committee on Diversification 经济多元化谘询委员会 {f!mm3'2v  
affidavit 誓章;遗产申报誓章 mBNa;6w?{*  
affidavit of no receipt 述明无收款的誓章 3y@'p(}Az  
affiliate 联号;联营公司;附属公司 )b =$!  
affiliated company 附属公司;联号;联营公司 A`@we  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f.,-KIiF  
affordability 负担能力 9+L! A  
African Development Bank [AfDB] 非洲开发银行 Q/< $ (Y  
after-acquired property 事后取得的财产 )P$ IXA\  
after-hours dealing 市后交易 3}H94H)]a  
after-tax profit 税后盈利;税后利润;税后溢利 !u^(<.xJ   
agency agreement 代理协议 k8h$#@^  
agency expenses 代理机构的开支 ?0%lB=qQ  
agency fee 代理费 39OZZaWL  
Agency Law 《代理法》 Bp}<H<@  
agent 代理人;承销人 "8-]6p3u  
agent of company 公司代理人 a9"Gg}h\  
agent's fee 代理人费;经纪费 x>t:&Y M  
aggregate 总计;总数;总体数字 Y A;S'dxY  
aggregate amount 总款额;总额 ;a68>5Lm*  
aggregate assets and liabilities 总体资产与负债 4Q$\hO3b  
aggregate at constant price 按固定价格计算的总体数字 F Hv|6zUX  
aggregate demand 总需求 `T-(g1:9  
aggregate gross position 总持仓量 @A)gsDt9A  
aggregate limit 总限额 5!?><{k=%  
aggregate of salaries tax 合计薪俸税 6Up,B=sX0  
aggregate performance 总体表现;总体业绩 w_9:gprf  
aggregate supply 总体供应 5SDHZ?h  
aggregate surplus 总盈余 j"c"sF\q  
aggregate total 整体总额 r`" ?K]rI  
aggregate value 总值;合计价值 b2Ct^`|M5  
aggregated basis 合计基准 d=xweU<  
aggregated net chargeable income 合计应课税入息实额 m86w{b$8  
aggregation 合并计算;合计;总和 p<$z!|7m  
aggregation of incomes of husband and wife 夫妇入息合并计算 8(BLS{-"<  
aggregation of property 财产的总和 Q<"zpwHR  
agio 差价;贴水 f$P pFSY4  
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》 g6N{Z e Wg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w7O(I"  
《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》 D[U5SS!)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /P,J);Y  
《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》 ?bbguwo~F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IH{g-#U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dLv\H&  
agreement for a settlement 授产协议 ecr pv+  
agreement for assignment 转让协议 qgu.c`GmW  
agreement for sale 售卖协议;买卖协议 .>&kA f.  
agreement for sale and purchase 买卖协议 u{I)C0  
agreement for the payment of interest 支付利息协议 B&tl6?7h  
agreement for the repayment of money 还款协议 $ZE OE8.\  
agreement of reinsurance 再保险协议 [*,`a]z-Q  
Agricultural Bank of China 中国农业银行 27;*6/>,  
air passenger departure tax 飞机乘客离境税 &!~q#w1W-5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e`Yx]3;u(  
airport tax 机场税 )u<sEF  
alcohol duty 酒精税 Lx2.E1?@  
alienation 让与;让渡;转让 Y(<>[8S m  
alimony 生活费;赡养费 u+S*D\p<`  
All Ordinaries Index [AOI] 所有普通股指数 a?@j`@]ZR~  
all risks 全险;综合险 kRG-~'f%`  
All Sales Record for Stock Market 《股票市场成交报告》  37{mhU  
Allied Capital Resources Limited 新联财务有限公司 \p.ku%{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $NqT ={!  
allocation letter 拨款信件 MvObx'+  
allocation of fund 分配款项;预留款项 !k&<  
allocation of profit 利润分配;溢利分配 xAsbP$J:  
allocation warrant 拨款令 Ww@R ewo  
allotment 分配;配股 zX(p\NU  
allotment notice 股份配售通知;配股通知 X1$0'u sS  
allotment of shares 股份分配 :eDwkzlHH  
allowable 可获宽免;免税的 !30BZM^  
allowable business loss 可扣除的营业亏损 1[dza5  
allowable expenses 可扣税的支出 (]rtBeT  
allowance 免税额;津贴;备抵;准备金 %<K`d  
allowance for debts 债项的免税额 c^I_~OwaE  
allowance for depreciation by wear and tear 耗损折旧免税额 7IjFSN>  
allowance for funeral expenses 殡殓费的免税额 7j{SCE;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J}lBK P:-*  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z5\u9E"]  
allowance to debtor 给债务人的津贴 7+@:wX\  
alteration of capital 资本更改 ^cd+W?  
alternate trustee 候补受托人 ~^G k7  
amalgamation 合并 @TsOc0?-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v dyu=*Y  
ambit of charges 征税范围;收费范围 *YYm;J'  
amended valuation 经修订的估值 wn5CaP(]8  
American Commodities Exchange 美国商品交易所 ->:G+<  
American Express Bank Limited 美国运通银行 &rk /ya[  
American Stock Exchange 美国证券交易所 vxK}f*d  
amortization 摊销 7 zK%CJ  
amount due from banks 存放银行同业的款项 ~- JkuRJ\  
amount due from banks abroad 存放海外银行同业的款项 lY0^Z  
amount due from holding companies 控股公司欠款 T[L  
amount due from local banks 存放本港银行同业的款项 *cJ GrLC  
amount due to banks 银行同业的存款 9aYCU/3  
amount due to banks abroad 海外银行同业的存款 ,M5J~Ga  
amount due to holding companies 控股公司存款 T+RfMEdr  
amount due to local banks 本港银行同业的存款 KZJ;O7'`  
amount due to outport banks 外埠银行同业的存款 Kp8!^os  
amount for note issue 发行纸币的款额 ;E(%s=i  
amount of bond 担保契据的款额 vY:A7yGW  
amount of consideration 代价款额 h9RG?r1  
amount of contribution 供款数额 O0c#-K.f  
amount of indebtedness 负债款额 oj[Wzeg%  
amount of principal of the loan 贷款本金额 V#=o<  
amount of rates chargeable 应征差饷数额 &.;tdT7  
amount of share capital 股本额 A)&OR]0[  
amount of sums assured 承保款额 5q}680s9+  
amount of variation 变动幅度 u:NSPAD)  
amount of vote 拨款数额 I[G<aI!  
amount payable 应付款额 D8qZh1w%A|  
amount receivable 应收款额 5&\Q0SX(~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vEOoG>'Zq  
analysis 分析 :J5xO%WA(  
ancillary risk 附属风险 G)M9to  
annual account 周年帐目;周年帐目报表;年度决算;年结 MW6d-  
annual accounting date 年结日期 S2h?Q $e3  
annual allowance 每年免税额;年积金;年度津贴;年津 aB+Ux< -  
annual balance 年度余额 PJsiT4<  
annual disposable income 每年可动用收入 },e f(  
annual estimates 周年预算 s=#3f3  
annual fee 年费 CUaI66  
annual general meeting 周年大会 D*I%=);B_  
annual growth rate 年增率;每年增长率 6m|j " m  
annual long-term supplement 长期个案每年补助金 la[xbv   
annual pensionable emolument 可供计算退休金的年薪 [0w @0?[  
annual report 年报 `c ^2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c4k3|=f  
annual return 周年报表;周年申报表;每年报税表格 b<~\IPY  
Annual Return Rules 《周年报表规则》  =6Ihk  
annual review of consumer prices 每年消费物价回顾 b7p&EK"Hm  
annual roll-forward basis 逐年延展方式 z;x $tO  
annual salary 年薪 ]]J2#mN:n  
annual statement 年度报表;年度决算表 ehPrxIyC  
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 eI/9uR%  
annuitant 年金受益人 Jo1n>Mo-j  
annuity 年金 Yc BY[i0  
annuity contract 年金合约 %c*azo.  
annuity on human life 人寿年金 M`-.0  
antecedent debt 先前的债项 jqh d<w  
ante-dated cheque 倒填日期支票 Nl"< $/  
anticipated expenditure 预期开支 F\ yxXOI  
anticipated net profit 预期纯利 "}Of f  
anticipated revenue 预期收入 !Y8us"   
anti-inflation measure 反通货膨胀措施 d;daYjOm  
anti-inflationary stance 反通货膨胀立场 +'Ec)7m  
apparent deficit 表面赤字 }E+#*R3auB  
apparent financial solvency 表面偿债能力 K1AI:$H  
apparent partner 表面合伙人 G>qzAgA  
application for personal assessment 个人入息课税申请书 9s8B>(L  
application of fund 资金应用 prV:Kq;O  
application to release as liquidator and to destruct the books of accounts and documents PqZMuUd  
申请免除清盘人职务及毁灭帐簿与文件 Es/\/vF7]D  
appointed actuary 委任精算师 DDsU6RyN  
appointed auditor 委任核数师;委任审计师 VPx"l5\  
appointed trustee 委任的受托人 M}kt q)  
appointer 委任人 Fc% @  
apportioned pro rata 按比例分摊 > SU2Jw  
apportionment 分配;分摊 : n 4?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C0eP/d  
apportionment formula 分摊方程式 _@3@_GE  
apportionment of estate duty 遗产税的分摊 K3Zc>QL{  
appraisal 估价;评估 4W &HUQ?^  
appreciable growth 可观增长 eQbDs_  
appreciable impact 显着影响 q90eB6G0g  
appreciable increase 可观增长 L1 1/XpR  
appreciation 增值;升值 (iXo\y`z  
appreciation against other currencies 相对其他货币升值 N:[22`NP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eZ#nZB  
appreciation tax 增值税  m_LW<'  
appropriation 拨款;拨用;拨付 i Tg?JoE2  
appropriation account 拨款帐目 B{^o}:e  
Appropriation Bill 拨款法案 HS =qK  
appropriation-in-aid system 补助拨款办法 uO%G,b  
approved assets 核准资产 \$n?J(N  
approved basket stock 认可一篮子证券 YKk?BQ"  
approved budget 核准预算 ;cgc\xm>  
approved charitable donation 认可慈善捐款 @0S3`[/U  
approved charitable institution 认可慈善机构 uDJi2,|n  
approved currency 核准货币;认可货币 RsIR}.*  
approved estimates 核准预算 [XK Ke  
approved estimates of expenditure 核准开支预算 TR/'L!EE  
approved overseas insurer 核准海外保险人 {%.FIw k  
approved overseas trust company 核准海外信托公司 f0]8/)  
approved pooled investment fund 核准汇集投资基金 _C$JO   
approved provident fund scheme 认可公积金计划 sS/#)/B  
approved provision 核准拨款 Rd7Xs  
approved redeemable share 核准可赎回股份 ,iY/\ U''  
approved regional stock 认可地区性证券 ~0aWjMc(>  
approved retirement scheme 认可退休金计划 _-$O6eZ  
approved subordinated loan 核准附属贷款 d~1Nct$:  
arbitrage 套戥;套汇;套利 pCS2sq8RC  
arbitrageur 套戥者;套汇者 6m"_=.k%  
arbitrary amount 临时款项 %T4htZa  
arrangement 措施;安排;协定 b1Bu5%bt,:  
arrears 欠款 KLK '_)|CT  
arrears of pay 欠付薪酬 m`l3@ Z  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]@)T]  
articles of association 组织章程;组织细则;组织章程细则 /*\pm!]._^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 , v,mBYaU  
ascertainment of profit 确定利润 <8nl}^d5  
"Asia Clear" “亚洲结算系统” FjYih>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %y ;E1pva  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (jv!q@@2C.  
Asian Development Fund [ADF] 亚洲发展基金 '~Uo+<v$w  
Asian dollar bond 亚洲美元债券 3)ac  
Asian dollar market 亚洲美元市场 Z".mEF-b  
Asian dollar rate 亚洲美元利率 *vqlY[2Ax  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `oQ)qa_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V~ph1Boz2  
asked price 沽盘;喊价;索价;卖方报价 }GX[N\$N  
assessable income 应评税入息 SA@MJ>Z  
assessable loss 应评税亏损 \lwYDPY:  
assessable profit 应评税利润 x-O9|%aRJ  
assessable value 应评税值 :a3  +f5  
assessed profit 估定利润 T 7`9[  
assessed value 经评估价值 ov>Rvy  
assessment 评税;评定;估价;评税单 wN1%;~?7  
assessment number 评税编号;估价编号 gRA}sF  
assessment of additional tax 补加税评税 72@lDY4cE  
assessment of performance 业绩评估;实绩评价 c#X9d8>  
Assessor 评税主任 +rse,b&U(  
asset price bubbles 资产价格泡沫 _X5@%/Vz  
asset-backed securities 具资产保证的证券 9fp@d  
assets accretion 资产增值 2]W"sT[  
assets and liabilities 资产与负债 qd\5S*Z1  
assets betterment statement 资产递增表;资产改进表 Cj^:8 ?%  
assets lending 实物放款;有抵押贷款 Gu} `X23  
assets of the company passing on the death 死者去世时转移的公司资产 `|@#~  
assets pledged as security for liabilities 用作负债抵押的资产 >Hb>wlYR  
assets portfolio 资产投资组合 <8#Q5   
assets price 资产价格 IH|PdVNtg  
assets quality 资产质素 )QS4Z{)U  
assets realization 资产变现 VbR /k,Co  
assets refinancing arrangement 资产再集资安排 AY{#!RtV  
assets securitization 资产证券化 wT/TQEgz  
assets situated outside Hong Kong 在香港以外地方的资产 *opf~B_e  
assets stripping 削减资产;拆卖资产 C%P)_)- -V  
assets value 资产值 J!r,ktO^U?  
assignee 承让人 ivL}\~L  
assignment 转让;转让书;转让契 5y]1v  
assignment of interest 权益转让 vowU+Y  
assignment of letters patent and trade mark 专利证书及商标转让 wBlfQ w-N  
assignment of property 物业转让;物业转让书 {*WJ"9ujp]  
assignment right 转让权 '6U~|d  
assignor 转让人 M, qX  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 GCSR)i|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LDDeZY"xd  
associate member 附属会员 )wkh  
associated body corporate 相联法人团体 X :2%U  
associated company 相联公司;联属公司 5c50F{  
associated corporation 相联法团 `@+}zE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jM`)N d  
公认会计师公会〔英国〕 n^<3E; a  
Association of Futures Exchange Brokers 香港期货经纪协会 ]C.x8(2!f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :EOx>Pf_9)  
association of underwriters 承保人组织 $50rj  
assumption of control 接管 Uawf,57v<  
assurance 担保;保险;转易;转易书 3k)W0]:|<  
assurance of interest 权益的转易 zO#{qF+~;  
at 19XX price 按一九XX年价格计算 v^;-w~?3  
at a discount 按赔价计算;按贴水价格计算;打折扣 a#H2H`%  
at a premium 按溢价计算;按升水价格计算 -<rQOPH%  
at call 通知付款;按通知 Nu !(7  
at constant market price 按固定市价计算 !9GJ9ZEXM  
at constant price 按固定价格计算 c`:hEQs  
at cost 按成本计算 m# #( uSh  
at current market price 按当时市价计算;按现时市价计算 0ox 8_l  
at current price 按当时价格计算;按现时价格计算 ;{1J{-EA  
at factor cost 按要素成本计算;按生产要素成本计算 ,nn5LQ|l.j  
at money-of-the-day price 按付款当日价格计算 r(sQI# P  
at or better 按指定或较佳价位〔买卖指令〕 56 6vjE  
at par 按面值计算;平价 m\a_0!K  
at sight 见票即付 R? aE:\A  
at the close 按收市盘 ,#=ykg*~/  
at the opening 按开市盘 9=,^^,q  
attestation 见证;见证条款 !e~Yp0gX#  
at-the-money option 平价期权 K:PzR,nn  
attorney 受权人;受托代表人 scmn-4j'{  
attornment 新拥有人承认书 }$DLa#\-  
attributable profit 可归属利润 Hg)5c!F7  
attributable share value 可归属股份价值 l#7].-/  
Auckland Stock Exchange 奥克兰证券交易所 G dZ_  
auction 拍卖 z@!zQ Vp  
auctioneer 拍卖商 |,zcrOo]  
audit 审计;核数 QmQsNcF~z  
Audit Commission 审计署 f8]Qn8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]y&w)-0  
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〕 aoNTRJ c$  
audit review 帐目审查 I5RV:e5b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9o-fI@9  
audited account 审计帐目;经审计的帐目 !N5+.E0j  
audited annual account 经审计的周年帐目 R Wa4O#  
audited balance sheet 经审计的资产负债表 Y|ONCc  
auditor 核数师;核数主任;审计师 diXb8L7B;  
auditor's certificate 核数师证明书;审计师证明书 Wtl0qug  
auditor's report 核数师报告;审计师报告 mNcoR^(VN  
Aussie bond 澳元债券  y!6+jrI  
austerity budget 紧缩预算 mHTZ:84  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4%l @   
Australia All Ordinaries Index 澳洲所有普通股票指数 f1R&Q  
Australian Dollar [AUD] 澳元 rNzsc|a:  
Australian Options Market 澳大利亚期权市场 1rhsmcE  
Australian Securities Commission 澳洲证券事务监察委员会 /4 zO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j.C)KwelBS  
Australian Stock Exchange 澳大利亚证券交易所 @V$,H/v:  
Austrian Schilling [ATS] 奥地利先令 C+ {du^c$  
authentication 认证;鉴证 .ZSGnbJ  
authority to purchase 委托购买证;委购书 GKPC9;{W  
authorization 认可;核准;授权;授权书 qGndh  
authorization by direction 指示授权 g8+w?Zn}  
authorization by instruction 指令授权 p #vZYwe=L  
authorization by warrant 令状授权 F 8*e  
authorization of unit trust 单位信托的认可 _ED,DM  
authorized agent 指定代理人 **\BP,]}  
authorized capital 法定资本 i!zh9,i>M  
authorized clerk 出市员 iG<rB-"  
authorized dealer 认可交易商 HnvE\t9`  
authorized financial institution 认可财务机构 q/w U7P\%  
authorized fund 认可基金 ucm 3'j  
authorized fund house 获授权的基金公司;认可基金公司 sA18f2  
authorized institution 认可机构 tT7< V{i4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Zf~ [4Eeb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z`gdE0@;d3  
authorized insurer 获授权保险人;获认可承保人 QusEWq)}<  
authorized investment 特准投资项目 ^{<x*/nK  
authorized person 获授权人 w)bLdQ  
authorized representative 获授权代表 {"33 .^=  
authorized share capital 法定股本 Q;O\tl  
automated quotation system 自动报价系统 f'/@h Na3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] JyPsRpi\  
自动交易系统〔香港期货交易所有限公司〕 2N]u!S;d  
automatic adjustment mechanism 自动调整机制 W":is"  
automatic adjustment system 自动调整系统 muLt/.EZ  
Automatic Clearing House 自动票据交换所 mT N6-V  
automatic exchange rates accumulation system 自动化汇率累集系统 g*UI~rp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $@_7HE3  
automatic teller machine [ATM] 自动柜员机 4}{S8fGk%  
autopay 自动转帐 JL~QE-pvD  
available assets 可用资产 b`Wn98s  
available fiscal reserve 现存财政储备 z-G|EAON"/  
available profit 可用利润  & y1' J  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jE)&`yZ5  
average 平均;平均数;海损 HgG-r&r!2  
average basic salary 平均基本薪金 &fBLPF%6  
average consumer expenditure 平均消费开支;一般消费开支 <}pwFl8C)  
average cost 平均成本 % '>S9Ja3  
average cost of land production 增辟土地平均成本 !O$*/7  
average daily turnover 平均每日成交额 a!"81*&4#  
average daily wage rate 平均每日工资率 )c@I|L  
average expenditure pattern 平均开支模式 $[VeZ-  
average growth rate 平均增长率 DQg:W |A  
average net fixed assets 固定资产平均净值 l*[.  
average of relatives 相对价格平均数 myH:bc>6  
average price 平均价格 9IL#\:d1  
average propensity to consume 平均消费倾向;一般消费倾向 4!lbwqo  
average propensity to save 平均储蓄倾向;一般储蓄倾向 OwIW;8Z  
average rate 平均率 I`h9P2~  
average revenue 平均收入;平均收益 )Q 8T`Tly  
average stock 平均库存;平均存货 IY|;}mIF  
average yearly rent 平均年租 W5-p0,?[6  
avoidance of double taxation 避免双重课税 9GS<d.#Nvc  
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 sm}q&m]ad  
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