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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: iI@m e=  
A share A股;甲类股份 "<^]d~a_  
abatement of tax 减税;减扣免税额 JQde I+  
ABN AMRO Bank N.V. 荷兰银行 okSCM#&:[2  
above-the-line expenditure 线上项目支出;经常预算支出 a?gziCmS?C  
above-the-line receipt 线上项目收入;经常预算收入 5.o{A#/NTl  
ABSA Asia Limited 南非联合亚洲有限公司 8r-'m%l  
absolute change 绝对数值变更 <}z, !w8  
absolute expenditure 实际开支 ,EuJ0]2  
absolute guideline figure 绝对准则数字 SBog7An9SI  
absolute interest 绝对权益 4.o[:5'  
absolute order of discharge 绝对破产解除令 #CcWsI>+w>  
absolute profit margin 绝对利润幅度 :,*{,^2q:  
absolute value 实值;绝对值 k,M %"FLQ  
absolutely vested interest 绝对既得权益 |j> fsk~  
absorbed cost 已吸收成本;已分摊成本 f!D~aJ  
absorption 吸收;分摊;合并 'du{ky  
absorption rate 吸收率;摊配率;分摊率 U%zZw)  
ACB Finance Limited 亚洲商业财务有限公司 n>##,o|Vr#  
acceptable form of reciprocity 合理的互惠条件 r[votdFo  
acceptable rate 适当利率;适当汇率 ~L3]Wa.  
acceptance agreement 承兑协议 B 4my  
acceptance for honour 参加承兑 18{" @<wIs  
acceptor 承兑人;接受人;受票人 -< RG'I~  
acceptor for honour 参加承兑人 S mjg[  
accident insurance 意外保险 Im0#_ \  
Accident Insurance Association of Hong Kong 香港意外保险公会 *j/[5J0'M  
accident insurance scheme 意外保险计划 ~K-_]*[x  
accident year basis 意外年度基准 4Px  
accommodation 通融;贷款 Ua](o H  
accommodation bill 通融票据;空头票据 B(l8&  
accommodation party 汇票代发人 GT(nW|v  
account balance 帐户余额;帐户结余 C?h`i ^ >2  
account book 帐簿 UW@BAj@^@  
account collected in advance 预收款项 qTd6UKg  
account current book 往来帐簿 0*umf .R  
account of after-acquired property 事后取得的财产报告 1}>uY  
account of defaulter 拖欠帐目 %^VQw!  
account payable 应付帐款 9p '#a:  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 szG0?e  
account receivable 应收帐款 *LZ^0c:r  
account receivable report 应收帐款报表 vi-mn)L6#  
account statement 结单;帐单;会计财务报表 n>["h2  
account title 帐户名称;会计科目 =3= $F%  
accountant's report 会计师报告 @ApX43U(  
Accountant's Report Rules 会计师报告规则 ),#hBB`ZA  
accounting and auditing procedure 会计与审计程序;会计与核数程序 @2eV^eO9  
Accounting Arrangements 《会计安排》 tMQz'3,X  
accounting basis 会计基础 QZ:xG:qyk;  
accounting by Official Receiver 破产管理署署长呈交的帐目 w\f>.N  
Accounting Circular 《会计通告》 WymBjDos:  
accounting class 会计类别 YnLwBJ2i  
accounting date 记帐日期;会计结算日期 !v`C-1}70  
accounting for money 款项核算 6;^ e  
Accounting Officer 会计主任 zbM*/:Y  
accounting period 会计报告期;会计期 BMlu>,  
accounting policy 会计政策;会计方针 Pcox~U/j  
accounting practice 会计惯例 NIascee  
accounting principle 会计准则 hD I}V 1)  
accounting record 会计记录 xO nW~Z  
accounting report 会计报告 ulzQ[?OMl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (RtjD`e}  
Accounting Society of China 中国会计学会 D3i`ehh  
accounting statement 会计报表 \'AS@L"Wj^  
accounting system 会计制度;会计系统 sKU?"|G81G  
accounting transaction 会计事项;帐务交易 ,*}5xpX  
accounting treatment 会计处理 |fTWf}Jx  
accounting year 会计年度 5Rc^5Nv  
accretion 增值;添加 ;p U=>  
accrual 应计项目;应累算数目 e_{!8u.+  
accrual basis 应计制;权责发生制 XnCrxj  
accrual basis accounting 应计制会计;权责发生制会计 Js( "H  
accrue 应累算;应计 |Vq&IfP  
accrued benefit 应累算利益 3$hbb6N%6.  
accrued charges 应计费用 HGJfj*JH  
accrued cumulative preference share dividend 应累算的累积优先股股息 R:}u(N  
accrued expenses 应累算费用 f}_d`?K  
accrued interest payable 应付利息;应计未付利息 +&:?*(?Q  
accrued interest receivable 应收利息;应计未收利息 X|3l*FL  
accrued right 累算权益 K0bh;I  
accruing profit 应累算的利润 <GthJr>1D  
accumulated fiscal reserve 累积财政储备 u^{6U(%  
accumulated profit 累积利润;滚存溢利 5|^{t00T~  
accumulated reserve 累积储备  #Lq{_Y  
accumulation of surplus income 累积收益盈余 ^%<t^sE  
acquired assets 既得资产 Edi`x5"l  
acquisition 收购;购置;取得 }[%d=NY  
acquisition cost 购置成本 Gd08RW  
acquisition expenses 购置费用 u|'}a3  
acquisition of 100% interest 收购全部股权 *w[\(d'T  
acquisition of control 取得控制权 i8Y$cac!  
acquisition of fixed assets 购置固定资产 q%Fc?d9  
acquisition of shell “买壳” Ad@Odx=o*R  
acquisition price 收购价 _a e&@s1  
act of God 天灾 A7SE>e>  
acting partner 执事合伙人 EE<^q?[3^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }CyS_Tc  
active partner 积极参与的合伙人 6-w'?G37  
active trading 交投活跃 8iDg2_l`G  
actual circulation 实际流通 zJJ6"9sl  
actual cost 实际成本 :y!%GJW  
actual expenditure 实际开支;实际支出 ]|y]?7  
actual income 实际入息;实际收入;实际收益 QlFt:?7f  
actual market 现货市场 ]XAJ|[]sj*  
actual price 现货价;实际价格 %}*0l8y  
actual profit 实际利润 p>c`GDU  
actual quotation 实盘;实际价位;实际报价 8!c#XMHV  
actual year basis 按实际年度计算 sivd@7r\Fa  
actuals 实货 mGK-&|gq  
actuarial investigation 精算调查 5v uB87`  
actuarial principle 精算原则 m<cvx3e  
actuarial report 精算师报告 I )LO@  
Actuarial Society of Hong Kong 香港精算学会 +[sZE X  
actuarial valuation 精算师估值 3nJd0E  
actuary 精算师 U =G^w L  
ad referendum agreement 暂定协议;有待覆核的协定 H"g$qSx  
ad valorem duty 从价税;按值征税 +-B`Fya  
ad valorem duty system 从价税制 nvdo|5  
ad valorem fee 从价费 eyiGe1^C  
ad valorem tariff 从价关税 YsHZFF  
additional allowance 额外免税额 (DW[#2\.  
additional amount for unexpired risk 未过期风险的额外款额 >(t_  
additional assessable profit 补加应评税利润 /0J1_g  
additional assessment 补加评税 DrTo")T  
additional commitment 额外承担 +&p}iZp  
additional commitment vote 额外承担拨款 TBzOz:k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q~K KN /N  
additional dependent parent allowance 供养父母额外免税额 =c>w  
additional provision 额外拨款 guC7!P^  
additional stamp duty 附加印花税 J f,)Y>EI  
additional tax 补加税罚款;补加税款 b BFdr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !w[io;  
adjudged bankrupt 被裁定破产 :Gdfpz-{?  
adjudicated bankrupt 裁定破产人 FrXh\4C  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 aB(6yBBoxj  
adjudication of bankruptcy 裁定破产;宣告破产 t`XY Y  
adjudication of insolvency 裁定无力偿还债务 nnZ|oEF  
adjusted actual 经调整的实数;调整后的实数 1YklPMx6  
adjusted current assets 经调整的流动资产;调整后的流动资产 _H41qKS{Ul  
adjusted figure 经调整的数字;调整后的数额 <$\En[u0  
adjusted liabilities 经调整的负债;调整后的负债 )/hb9+S  
adjusted loss 经调整的亏损;调整后的亏损 =7Wr  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 g`skmHS89  
adjusted profit 经调整的利润;调整后的利润 r9a?Y!(  
adjusted surplus 经调整的盈余额;调整后的盈余额 {[&_)AW6m%  
adjusted value 经调整的价值;调整后的价值 -[I}"Glz:  
adjustment 调整;修订;理算〔保险〕 \9S&j(I  
adjustment centre 调剂中心 KvM}g2"  
adjustment lag 调整过程的时间差距;调整时差 INyakAmJ}-  
adjustment mechanism 调整机制 e(^\0=u<  
adjustment of loss 亏损调整 '~1uJ0H  
adjustment process 调整过程;调整程序 Q6?}/p  
adjustment range 调整幅度 vIoV(rc+  
administered exchange rate 受管制汇率 {iv!A=jld  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r#K;@wu2  
administration expenses 行政费用 |Q'l&Gt6  
administration fee 手续费;行政费 D&xb tJd  
administration in bankruptcy 破产管理 u'?yc"d>#  
administration order 遗产管理令 M=}vDw]Q  
administrator 管理人;遗产管理人 `W8A *  
administrator of the estate 遗产管理人 qGE?[\t[6  
admission of debt 债项承认书 ,AC+s"VS  
admission of proof 接纳债权证明 9*@Kl`\  
advance 放贷款项;垫付款项;预支款项;预付款项 @CSTp6{y  
advance account 暂支帐目;预付款帐户 #NAlje(7  
advance compensation 预付补偿金 95,{40;X7  
advance from shareholder 股东垫款 *Q<%(JJ  
advance pending reimbursement 预支以待日后付还 0$n0f u  
advanced economy 先进经济体系 B@,L83  
advancement 预付;预付财产 &DMKZMj<Q*  
advances warrant 垫款令 !zw)! rV=  
advancing 贷出 I\6u(;@  
adverse balance 逆差 0.^9)v*i  
adverse exchange 逆汇 WCbv5)uTUs  
advertisement addressed to shareholders 在报章刊登的致股东通告 !KUV ,>L  
advice for collection 托收通知书 9M)N2+hkZ  
advice of drawing 提款通知书;汇票通知书 Fn8d;%C  
advice of payment 付款通知 );^] is~  
Advisory Committee [Securities and Futures Commission] ugM,wT&~Y  
谘询委员会〔证券及期货事务监察委员会〕 dz',!|>  
Advisory Committee on Diversification 经济多元化谘询委员会 WH.5vrY Z  
affidavit 誓章;遗产申报誓章 M~/%V NX  
affidavit of no receipt 述明无收款的誓章 0Wf,SYx`s  
affiliate 联号;联营公司;附属公司 EH'?wh|Yp  
affiliated company 附属公司;联号;联营公司 "e4hPY#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %}U-g"I  
affordability 负担能力 {=AK  |  
African Development Bank [AfDB] 非洲开发银行 iB Ld*B|#K  
after-acquired property 事后取得的财产 yK +&1U2`  
after-hours dealing 市后交易 yTDlDOmV!  
after-tax profit 税后盈利;税后利润;税后溢利 V}l >p?  
agency agreement 代理协议 }ST9&w i~  
agency expenses 代理机构的开支 M'=27!D^  
agency fee 代理费 ,3k"J4|d  
Agency Law 《代理法》 8 0>qqz  
agent 代理人;承销人 e ,_b  
agent of company 公司代理人 C(:tFuacpw  
agent's fee 代理人费;经纪费 5-L?JD 4&  
aggregate 总计;总数;总体数字 #L-3eW=f  
aggregate amount 总款额;总额 xud  
aggregate assets and liabilities 总体资产与负债 Y 9eGDpW  
aggregate at constant price 按固定价格计算的总体数字 ,6Kx1 c  
aggregate demand 总需求 =TDK$Ek  
aggregate gross position 总持仓量 Bf Lh%XC  
aggregate limit 总限额 qY24Y   
aggregate of salaries tax 合计薪俸税 I9ga8mG4-'  
aggregate performance 总体表现;总体业绩 XD5z+/F<"0  
aggregate supply 总体供应 lE+v@Kb:  
aggregate surplus 总盈余 -f.<s!a  
aggregate total 整体总额 Tc6H%itV  
aggregate value 总值;合计价值 PrIS L[@  
aggregated basis 合计基准 V~+{douq  
aggregated net chargeable income 合计应课税入息实额 6g*B=d(j  
aggregation 合并计算;合计;总和 cH()Ze-B  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;r[@;2p*(  
aggregation of property 财产的总和 dkuB{C,  
agio 差价;贴水 &~+lXNXF  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 1.]Py"@:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3A_7R-sQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 u-zl-?Ne  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2\ /(!n  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )#9R()n!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kfo, PrW`A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 LI[ w?6B  
agreement for a settlement 授产协议 A*BIudli  
agreement for assignment 转让协议 S~+}_$  
agreement for sale 售卖协议;买卖协议 |IqQ%;H  
agreement for sale and purchase 买卖协议 .(tga&]  
agreement for the payment of interest 支付利息协议 S1pikwB  
agreement for the repayment of money 还款协议 7E$ e1=  
agreement of reinsurance 再保险协议 !2WRxM  
Agricultural Bank of China 中国农业银行 y< hIXC  
air passenger departure tax 飞机乘客离境税 zrjqB3R4@O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 DfFsCTu  
airport tax 机场税 &eQF[8 ,  
alcohol duty 酒精税 B Mh 949;  
alienation 让与;让渡;转让 uh UC m  
alimony 生活费;赡养费 /JL2dBy#z  
All Ordinaries Index [AOI] 所有普通股指数 d18%zY>  
all risks 全险;综合险 F/[vg  
All Sales Record for Stock Market 《股票市场成交报告》 ^'=J'Q  
Allied Capital Resources Limited 新联财务有限公司 c+/SvRx^>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NZ/>nNs  
allocation letter 拨款信件 />(e.)f  
allocation of fund 分配款项;预留款项 SrfDl*  
allocation of profit 利润分配;溢利分配 !o2lB^e8  
allocation warrant 拨款令 9g#L"T=  
allotment 分配;配股 rrei6$H&  
allotment notice 股份配售通知;配股通知 F4i c^F{K  
allotment of shares 股份分配 4r!8_$fN?G  
allowable 可获宽免;免税的 RYD V60*O6  
allowable business loss 可扣除的营业亏损 _f%Wk>A4  
allowable expenses 可扣税的支出 lH/d#MT   
allowance 免税额;津贴;备抵;准备金 ajuwP1I  
allowance for debts 债项的免税额 Mg]q^T.a  
allowance for depreciation by wear and tear 耗损折旧免税额 S(jbPQT  
allowance for funeral expenses 殡殓费的免税额 \$ L2xd  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >ZKE  
allowance for repairs and outgoings 修葺及支出方面的免税额 yz!j9pJ  
allowance to debtor 给债务人的津贴 IiV:bHUE}0  
alteration of capital 资本更改 _NAKVzo-  
alternate trustee 候补受托人 8Letpygm  
amalgamation 合并 -E#!`~&V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ "}0umt  
ambit of charges 征税范围;收费范围 R=~+-^O!  
amended valuation 经修订的估值 U]lXw+&  
American Commodities Exchange 美国商品交易所 DQ^yqBVgQ  
American Express Bank Limited 美国运通银行 oJy]n9  
American Stock Exchange 美国证券交易所 [^B04x@  
amortization 摊销 I ;N)jj`b  
amount due from banks 存放银行同业的款项 ~qm<~T_0  
amount due from banks abroad 存放海外银行同业的款项 7vRJQe)  
amount due from holding companies 控股公司欠款 xt@zP)6G  
amount due from local banks 存放本港银行同业的款项 RQ# gn  
amount due to banks 银行同业的存款 +rbj%v}Fh  
amount due to banks abroad 海外银行同业的存款 K'~wlO@O  
amount due to holding companies 控股公司存款 _>B0q|]j4'  
amount due to local banks 本港银行同业的存款 ]Kb  
amount due to outport banks 外埠银行同业的存款 uYAPGs#k  
amount for note issue 发行纸币的款额 ?fDF Rms  
amount of bond 担保契据的款额 a?CV;9   
amount of consideration 代价款额 2xH9O{  
amount of contribution 供款数额 LbDhPG`u  
amount of indebtedness 负债款额 @a) x^d  
amount of principal of the loan 贷款本金额 pPm[<^\#S  
amount of rates chargeable 应征差饷数额 !.mMO_4}  
amount of share capital 股本额 .v G_\-@  
amount of sums assured 承保款额 L)JpMf0  
amount of variation 变动幅度 ,2vPmff  
amount of vote 拨款数额 stz1e dP  
amount payable 应付款额 ymSGB`CP  
amount receivable 应收款额 P]-d (N}/H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VZ{aET!  
analysis 分析 J')Dt]/9  
ancillary risk 附属风险 3!&lio+<  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;=1]h&S  
annual accounting date 年结日期 t0p^0   
annual allowance 每年免税额;年积金;年度津贴;年津 =]yJvn"  
annual balance 年度余额 Q4r)TR,  
annual disposable income 每年可动用收入 GQoaBO.  
annual estimates 周年预算 Fku9hB  
annual fee 年费 9:CJl6~N)#  
annual general meeting 周年大会 |i5A F\w  
annual growth rate 年增率;每年增长率 nC^?6il  
annual long-term supplement 长期个案每年补助金 2>0[^ .;"  
annual pensionable emolument 可供计算退休金的年薪 j8 nG Gx  
annual report 年报 g,U~3#   
Annual Report on the Consumer Price Index 《消费物价指数年报》 MjNCn&c  
annual return 周年报表;周年申报表;每年报税表格 %>}6>nT#  
Annual Return Rules 《周年报表规则》 q05_5  
annual review of consumer prices 每年消费物价回顾 b5_(Fv  
annual roll-forward basis 逐年延展方式 8 ZD1}58U4  
annual salary 年薪 g![]R-$  
annual statement 年度报表;年度决算表 !EuU @ +  
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 B\A2Vm`&  
annuitant 年金受益人 kPF[E5  
annuity 年金 &}31q`  
annuity contract 年金合约  FqAW><  
annuity on human life 人寿年金 o Hdss;q  
antecedent debt 先前的债项 Z{7lyEzBg  
ante-dated cheque 倒填日期支票 g nJe!E  
anticipated expenditure 预期开支 fQc2K|V  
anticipated net profit 预期纯利 6T0E'kv S  
anticipated revenue 预期收入 7$'%*|C.  
anti-inflation measure 反通货膨胀措施 'F^nW_ryW  
anti-inflationary stance 反通货膨胀立场 C72?vAc,F  
apparent deficit 表面赤字 gP1~N^hke]  
apparent financial solvency 表面偿债能力 pzmm cjEC  
apparent partner 表面合伙人 7$x~}*u  
application for personal assessment 个人入息课税申请书 ao>bnRXR  
application of fund 资金应用 B5pM cw  
application to release as liquidator and to destruct the books of accounts and documents LGZ5py=xb  
申请免除清盘人职务及毁灭帐簿与文件 6b4Kcl<i  
appointed actuary 委任精算师 <_-&{Pv  
appointed auditor 委任核数师;委任审计师 )vO;=% GQ  
appointed trustee 委任的受托人 cZT;VmC  
appointer 委任人 ZvEcExA-  
apportioned pro rata 按比例分摊 P|YBCH  
apportionment 分配;分摊 z|[#6X6tT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lzu;"#pw  
apportionment formula 分摊方程式 |BhfW O8p  
apportionment of estate duty 遗产税的分摊 f~-81ctu  
appraisal 估价;评估 Z W` Ur>  
appreciable growth 可观增长 VQV7W  
appreciable impact 显着影响 EL $"MT}p  
appreciable increase 可观增长 saQA:W;  
appreciation 增值;升值 p"f=[awp  
appreciation against other currencies 相对其他货币升值 -q\5)nY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4Waot  
appreciation tax 增值税 p*)RP2  
appropriation 拨款;拨用;拨付 !/, 6+2Ru  
appropriation account 拨款帐目 +c#:;&Gs  
Appropriation Bill 拨款法案 eYBo*  
appropriation-in-aid system 补助拨款办法 [RG&1~  
approved assets 核准资产 a(&!{Y1bt  
approved basket stock 认可一篮子证券 HB yk 1  
approved budget 核准预算 @=q,,t$r  
approved charitable donation 认可慈善捐款 e|u|b  
approved charitable institution 认可慈善机构 5f2ah4 g  
approved currency 核准货币;认可货币 t_5b  
approved estimates 核准预算 cy8+@77  
approved estimates of expenditure 核准开支预算 .f 4a+w  
approved overseas insurer 核准海外保险人 }q9;..oL  
approved overseas trust company 核准海外信托公司 "ut:\%39.  
approved pooled investment fund 核准汇集投资基金 j>X;a39|  
approved provident fund scheme 认可公积金计划 4a]m=]Hm  
approved provision 核准拨款 4&;.>{ :;  
approved redeemable share 核准可赎回股份 }c(".v#  
approved regional stock 认可地区性证券 zlzr;7m  
approved retirement scheme 认可退休金计划 +hL+3`TD#H  
approved subordinated loan 核准附属贷款 "f\2/4EIl  
arbitrage 套戥;套汇;套利 zq -"jpZG  
arbitrageur 套戥者;套汇者 (lF;c<69  
arbitrary amount 临时款项  0 (jb19  
arrangement 措施;安排;协定 2)]C'  
arrears 欠款 x"h0Fe?J  
arrears of pay 欠付薪酬 ]^MOFzSz~  
arrears of revenue 逾期未收税款;逾期未收的帐项 dk~h  
articles of association 组织章程;组织细则;组织章程细则 0mo^I==J1  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 D(xgadr  
ascertainment of profit 确定利润 , "w`,c>!  
"Asia Clear" “亚洲结算系统” r(NfVQF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =ZM#_uW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R>H*MvN  
Asian Development Fund [ADF] 亚洲发展基金 <r]7xsr  
Asian dollar bond 亚洲美元债券 2f(5C*~  
Asian dollar market 亚洲美元市场 o8\@R  
Asian dollar rate 亚洲美元利率 _l,?Y;OF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c\~H_ ~F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bA\TuB  
asked price 沽盘;喊价;索价;卖方报价 Q/r0p>  
assessable income 应评税入息 ^p(t*%LM  
assessable loss 应评税亏损 e\ i K  
assessable profit 应评税利润 5g  ,u\`  
assessable value 应评税值  {n}6  
assessed profit 估定利润 +%(iGI{  
assessed value 经评估价值 c7T9kV 8hS  
assessment 评税;评定;估价;评税单 %0T/>:1[E  
assessment number 评税编号;估价编号 $,"{g<*k;  
assessment of additional tax 补加税评税 f2Frb  
assessment of performance 业绩评估;实绩评价 MN\/F4Io  
Assessor 评税主任 g/,fjM_  
asset price bubbles 资产价格泡沫 33x3zEUt6  
asset-backed securities 具资产保证的证券 *u.6,jw  
assets accretion 资产增值 Wh[+cH"M  
assets and liabilities 资产与负债 H6?ZE  
assets betterment statement 资产递增表;资产改进表 7cin?Z1  
assets lending 实物放款;有抵押贷款 yZ3/Ia>,  
assets of the company passing on the death 死者去世时转移的公司资产 jeF1{%  
assets pledged as security for liabilities 用作负债抵押的资产 :gv`)  
assets portfolio 资产投资组合 S W(h%`U  
assets price 资产价格 0-cqux2U  
assets quality 资产质素 KpBh@S  
assets realization 资产变现 8;9GM^L  
assets refinancing arrangement 资产再集资安排 n's3!HQY[  
assets securitization 资产证券化 bsVms,&  
assets situated outside Hong Kong 在香港以外地方的资产 Pm; /Ua  
assets stripping 削减资产;拆卖资产 5(bG  
assets value 资产值 qQN&uBQ[  
assignee 承让人 eIc~J!?<&V  
assignment 转让;转让书;转让契 {H s" "/sb  
assignment of interest 权益转让 dgPJte%i  
assignment of letters patent and trade mark 专利证书及商标转让 ]4SnOSV?S  
assignment of property 物业转让;物业转让书 e'aKI]>a  
assignment right 转让权 :0>wm@qCQ  
assignor 转让人 v<bq1QG  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 `HU`=a&d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0 z{S@  
associate member 附属会员 n m(yFX?=  
associated body corporate 相联法人团体 f" Yj'`6  
associated company 相联公司;联属公司 jfF,:(P%W  
associated corporation 相联法团 +:1ay^YI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~a m]G0  
公认会计师公会〔英国〕 )l*H$8  
Association of Futures Exchange Brokers 香港期货经纪协会 }/BwFB+(/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7r?O(0>  
association of underwriters 承保人组织 K0 .f4 o  
assumption of control 接管 LB%_FT5  
assurance 担保;保险;转易;转易书 KY/}jJW  
assurance of interest 权益的转易 w~M5)b  
at 19XX price 按一九XX年价格计算 KTxdZt  
at a discount 按赔价计算;按贴水价格计算;打折扣 on(P  
at a premium 按溢价计算;按升水价格计算 , M$*c  
at call 通知付款;按通知 SPW @TF1  
at constant market price 按固定市价计算 d_#\^!9  
at constant price 按固定价格计算 m>2b %GTh  
at cost 按成本计算 lGqwB,K$z4  
at current market price 按当时市价计算;按现时市价计算 XPXC7_fV  
at current price 按当时价格计算;按现时价格计算 {"8\~r&b  
at factor cost 按要素成本计算;按生产要素成本计算 FW&P`Iu  
at money-of-the-day price 按付款当日价格计算 g.aNITjP  
at or better 按指定或较佳价位〔买卖指令〕 e3YZ-w^W~h  
at par 按面值计算;平价 VHVU*6_w  
at sight 见票即付 <K:?<F  
at the close 按收市盘 b6_*ljM  
at the opening 按开市盘 ncJ}h\:Sk  
attestation 见证;见证条款 AC3K*)`E  
at-the-money option 平价期权 (u85$_C  
attorney 受权人;受托代表人 K1uN(T.Ju  
attornment 新拥有人承认书 6,M>'s,N  
attributable profit 可归属利润 ==(9P`\  
attributable share value 可归属股份价值 ,$5;  
Auckland Stock Exchange 奥克兰证券交易所 nS[0g^}  
auction 拍卖 b_ Sh#d&  
auctioneer 拍卖商 0TU~Q  
audit 审计;核数 udB:ys  
Audit Commission 审计署 #/sKb2eQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u,[Yaw"L  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 |GE3.g  
audit review 帐目审查 o*97Nbjn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h *)spwF-  
audited account 审计帐目;经审计的帐目 &Th/Qv}[  
audited annual account 经审计的周年帐目 &5/`6-K  
audited balance sheet 经审计的资产负债表 g#`(& k  
auditor 核数师;核数主任;审计师 qRsPi0;  
auditor's certificate 核数师证明书;审计师证明书 Q6Q>b4 .3  
auditor's report 核数师报告;审计师报告 (xK=/()}q  
Aussie bond 澳元债券 rgILOtk[  
austerity budget 紧缩预算 * b>W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R?1;'pvpa[  
Australia All Ordinaries Index 澳洲所有普通股票指数 X obiF  
Australian Dollar [AUD] 澳元 Tz58@VYV  
Australian Options Market 澳大利亚期权市场 W-=~Afy  
Australian Securities Commission 澳洲证券事务监察委员会 ^te9f%>$l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m}6GVQ'Q  
Australian Stock Exchange 澳大利亚证券交易所 r S/Q  
Austrian Schilling [ATS] 奥地利先令 }aXc,;Ps  
authentication 认证;鉴证 &9PzBc  
authority to purchase 委托购买证;委购书 xuO5|{h  
authorization 认可;核准;授权;授权书 N-jFA8n  
authorization by direction 指示授权 TJ7on.;  
authorization by instruction 指令授权 lE08UEk1i  
authorization by warrant 令状授权 ?yddr`?W  
authorization of unit trust 单位信托的认可 2j-|.l c  
authorized agent 指定代理人 ] =b?^'  
authorized capital 法定资本 ~b5aT;ObR  
authorized clerk 出市员 bj(U?$  
authorized dealer 认可交易商 eJE?H]  
authorized financial institution 认可财务机构 KQ?E]}rZ  
authorized fund 认可基金 e`4OlM]  
authorized fund house 获授权的基金公司;认可基金公司 &GwBxJ  
authorized institution 认可机构 /YH Bhoat  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :<gmgI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .Xo, BEjE/  
authorized insurer 获授权保险人;获认可承保人 ywmx6q4MFL  
authorized investment 特准投资项目 N4!YaQQ;}  
authorized person 获授权人 7u,56V?X  
authorized representative 获授权代表 3nd02:GF  
authorized share capital 法定股本 {#uX   
automated quotation system 自动报价系统 TuwH?{ FzK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o; 6\  
自动交易系统〔香港期货交易所有限公司〕 sBS\S  
automatic adjustment mechanism 自动调整机制 T_6,o[b8  
automatic adjustment system 自动调整系统 &of%;>$>M  
Automatic Clearing House 自动票据交换所 Mp?Ev.  
automatic exchange rates accumulation system 自动化汇率累集系统 p}uL%:Vr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 t?28s/?  
automatic teller machine [ATM] 自动柜员机 9/D+6hJ]:  
autopay 自动转帐 go6Hb>  
available assets 可用资产 y&lj+j  
available fiscal reserve 现存财政储备 P\iw[m7O  
available profit 可用利润 P^v`5v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .,l ?z  
average 平均;平均数;海损 =Z2U  
average basic salary 平均基本薪金 en!cu_]t  
average consumer expenditure 平均消费开支;一般消费开支 ,bmiIW%  
average cost 平均成本 WXNJc  
average cost of land production 增辟土地平均成本 nfy"M),et  
average daily turnover 平均每日成交额 8_U*_I7(  
average daily wage rate 平均每日工资率 dSsMa3X[n  
average expenditure pattern 平均开支模式 zi2hi9A  
average growth rate 平均增长率 #$K\:V+ 4  
average net fixed assets 固定资产平均净值 Vj0`*nC)/  
average of relatives 相对价格平均数 $b\Gl=YX^  
average price 平均价格 S#!PDg  
average propensity to consume 平均消费倾向;一般消费倾向 j!&g:{ e  
average propensity to save 平均储蓄倾向;一般储蓄倾向 itX<!  
average rate 平均率 Mz40([{  
average revenue 平均收入;平均收益 D!J ("~[3  
average stock 平均库存;平均存货 9g J`H'  
average yearly rent 平均年租 mY(~94{d  
avoidance of double taxation 避免双重课税 vrGRZa  
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 $4>K2  
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