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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: tK\~A,=  
A share A股;甲类股份 y?4BqgB  
abatement of tax 减税;减扣免税额 Jdj4\j u  
ABN AMRO Bank N.V. 荷兰银行 [Z$[rOF  
above-the-line expenditure 线上项目支出;经常预算支出 #S"nF@   
above-the-line receipt 线上项目收入;经常预算收入 *gWwALGo5  
ABSA Asia Limited 南非联合亚洲有限公司 $-sHWYZ  
absolute change 绝对数值变更 @E|}Y  
absolute expenditure 实际开支 oXF.1f/h  
absolute guideline figure 绝对准则数字 #QMz<P/Gl6  
absolute interest 绝对权益 )\$|X}uny&  
absolute order of discharge 绝对破产解除令 97!;.f-  
absolute profit margin 绝对利润幅度 +52{-a,>  
absolute value 实值;绝对值 -nV9:opD  
absolutely vested interest 绝对既得权益 {_v#~595  
absorbed cost 已吸收成本;已分摊成本 * 0=j?~&  
absorption 吸收;分摊;合并 W7nw6;7=  
absorption rate 吸收率;摊配率;分摊率 r_A$DaC]  
ACB Finance Limited 亚洲商业财务有限公司 vx5Zl&6r  
acceptable form of reciprocity 合理的互惠条件 TOQP'/   
acceptable rate 适当利率;适当汇率 c{w2Gt!  
acceptance agreement 承兑协议 qlPT Ll  
acceptance for honour 参加承兑 <wD-qTW  
acceptor 承兑人;接受人;受票人 [/8%3  
acceptor for honour 参加承兑人 S30%)<W  
accident insurance 意外保险 0<@@?G  
Accident Insurance Association of Hong Kong 香港意外保险公会 u]UOSfn  
accident insurance scheme 意外保险计划 g[4WzDF*  
accident year basis 意外年度基准 DSn_0D  
accommodation 通融;贷款 kE1TP]|  
accommodation bill 通融票据;空头票据 * r7rZFS  
accommodation party 汇票代发人 1bwOm hkS  
account balance 帐户余额;帐户结余 K]w'&Qm8W  
account book 帐簿 "3Y0`&:D  
account collected in advance 预收款项 ey$&;1x#5  
account current book 往来帐簿 6.yu-xm  
account of after-acquired property 事后取得的财产报告 x7 ,5  
account of defaulter 拖欠帐目 tc_3sC7jN  
account payable 应付帐款 - 1gVeT&  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .(k|wX[Fu~  
account receivable 应收帐款 %d9uTm;  
account receivable report 应收帐款报表 >i?oC^QM  
account statement 结单;帐单;会计财务报表 O?#7N[7  
account title 帐户名称;会计科目 ] Zh%DQ  
accountant's report 会计师报告 SOA,kwHRe  
Accountant's Report Rules 会计师报告规则 5\VWCI  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c@L< Z`u  
Accounting Arrangements 《会计安排》 U|R_OLWAg  
accounting basis 会计基础 H0vfUF53l  
accounting by Official Receiver 破产管理署署长呈交的帐目 8Z=R)asGS  
Accounting Circular 《会计通告》 |M;7>'YNC*  
accounting class 会计类别 =[7Av>  
accounting date 记帐日期;会计结算日期 8zW2zkv2|#  
accounting for money 款项核算 +9sQZB# (  
Accounting Officer 会计主任 [j+sC*  
accounting period 会计报告期;会计期 l9Q- iJ  
accounting policy 会计政策;会计方针 ~})e?q;b  
accounting practice 会计惯例 (X*^dO  
accounting principle 会计准则 1T n}  
accounting record 会计记录 ?(_08O  
accounting report 会计报告 QQc -Ya!v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1EX;MW-p<T  
Accounting Society of China 中国会计学会 E}Uc7G  
accounting statement 会计报表 *MW\^PR?  
accounting system 会计制度;会计系统 >uEzw4w  
accounting transaction 会计事项;帐务交易 IO<6  
accounting treatment 会计处理 ="l/klYV  
accounting year 会计年度 b^vQpiz  
accretion 增值;添加 ) Hr`M B  
accrual 应计项目;应累算数目 YKK*ER0  
accrual basis 应计制;权责发生制 XfIJ4ZM5  
accrual basis accounting 应计制会计;权责发生制会计 2=!RQv~%  
accrue 应累算;应计 Y"$xX8o  
accrued benefit 应累算利益 b4Ekqas  
accrued charges 应计费用 6[AL|d DK  
accrued cumulative preference share dividend 应累算的累积优先股股息 S~G ]~gt  
accrued expenses 应累算费用 q{x8_E!L  
accrued interest payable 应付利息;应计未付利息 !U Ln7\@  
accrued interest receivable 应收利息;应计未收利息 :e+jU5;]3  
accrued right 累算权益 <<O$ G7c  
accruing profit 应累算的利润 .O<obq~;C  
accumulated fiscal reserve 累积财政储备 9_h[bBx-'Q  
accumulated profit 累积利润;滚存溢利 ZXPX,~ 5o  
accumulated reserve 累积储备 p!AAFmc  
accumulation of surplus income 累积收益盈余 o.`5D%}i  
acquired assets 既得资产 sU^1wB Rj  
acquisition 收购;购置;取得 (+hK%}K>  
acquisition cost 购置成本 [0("Q;Ec[j  
acquisition expenses 购置费用 XW92gI<O  
acquisition of 100% interest 收购全部股权 9H1rO8k  
acquisition of control 取得控制权 +:/%3}`  
acquisition of fixed assets 购置固定资产 ?:eV%`7  
acquisition of shell “买壳” ;5( UzQU  
acquisition price 收购价 DzRFMYBR  
act of God 天灾 {?7Uj  
acting partner 执事合伙人 w_VP J  
active market 买卖活跃的市场;交投畅旺的市场;旺市 b*lkBqs$  
active partner 积极参与的合伙人 MomwX  
active trading 交投活跃 YtLt*Ig%  
actual circulation 实际流通 vW@=<aS Z  
actual cost 实际成本 Y8t8!{ytg  
actual expenditure 实际开支;实际支出 j<e2d7oN  
actual income 实际入息;实际收入;实际收益 P[fq8lDA  
actual market 现货市场 Ab;.5O$y  
actual price 现货价;实际价格 $<[79al#  
actual profit 实际利润 4s oJ.j8  
actual quotation 实盘;实际价位;实际报价 <IW$m!{VG  
actual year basis 按实际年度计算 @IZnFHN  
actuals 实货 ~pky@O#b  
actuarial investigation 精算调查 uCB=u[]y4  
actuarial principle 精算原则 l9"s>PU  
actuarial report 精算师报告 F,CT Z~  
Actuarial Society of Hong Kong 香港精算学会 %J-GKpo/S  
actuarial valuation 精算师估值 >y+B  
actuary 精算师 `\ol,B_l  
ad referendum agreement 暂定协议;有待覆核的协定 i,VMd  
ad valorem duty 从价税;按值征税 O^rDHFj,  
ad valorem duty system 从价税制 b| (: [nB  
ad valorem fee 从价费 |JsZJ9W+J  
ad valorem tariff 从价关税 _,*r_D61S  
additional allowance 额外免税额 `kSZX:=};  
additional amount for unexpired risk 未过期风险的额外款额 RT8 ?7xFc  
additional assessable profit 补加应评税利润 G^@5H/)  
additional assessment 补加评税 9W);rL|5  
additional commitment 额外承担 7a}k  
additional commitment vote 额外承担拨款 bvOq5Q6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 + >!;i6|  
additional dependent parent allowance 供养父母额外免税额 b\,+f n  
additional provision 额外拨款 tX~w{|k  
additional stamp duty 附加印花税 cm+P]8o%{  
additional tax 补加税罚款;补加税款 &#i"=\d  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -$g#I  
adjudged bankrupt 被裁定破产 r: :b  
adjudicated bankrupt 裁定破产人 `@yp+8  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 PQE =D0  
adjudication of bankruptcy 裁定破产;宣告破产 DVeE1Q  
adjudication of insolvency 裁定无力偿还债务 A]3k4DLYS  
adjusted actual 经调整的实数;调整后的实数 \GU<43J2uo  
adjusted current assets 经调整的流动资产;调整后的流动资产 b\5F]r  
adjusted figure 经调整的数字;调整后的数额 !bP@n  
adjusted liabilities 经调整的负债;调整后的负债 {K!)Ss  
adjusted loss 经调整的亏损;调整后的亏损 TkF[x%o  
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 bW:!5"_{H  
adjusted profit 经调整的利润;调整后的利润 o}{5i Tg=  
adjusted surplus 经调整的盈余额;调整后的盈余额 !d T4  
adjusted value 经调整的价值;调整后的价值 5~S5F3  
adjustment 调整;修订;理算〔保险〕 -tU'yKhn  
adjustment centre 调剂中心 ?&uu[y  
adjustment lag 调整过程的时间差距;调整时差 =i3n42M#  
adjustment mechanism 调整机制 !ubD/KE  
adjustment of loss 亏损调整 lmhLM. 2  
adjustment process 调整过程;调整程序 2 ? 4!K.  
adjustment range 调整幅度 \}G^\p6?M  
administered exchange rate 受管制汇率 .A|@?p[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :Iz8aQ  
administration expenses 行政费用  WfRXP^a  
administration fee 手续费;行政费 3iU=c&P  
administration in bankruptcy 破产管理 DW3G  
administration order 遗产管理令 og>uj>H&  
administrator 管理人;遗产管理人 4I(Xy]wm  
administrator of the estate 遗产管理人 CNx8] _2  
admission of debt 债项承认书 BL4-7  
admission of proof 接纳债权证明 onV>.7sG  
advance 放贷款项;垫付款项;预支款项;预付款项 7PF%76TO  
advance account 暂支帐目;预付款帐户 kSo"Ak!  
advance compensation 预付补偿金 $NO&YLS@  
advance from shareholder 股东垫款 \^1E4C\":  
advance pending reimbursement 预支以待日后付还 @KUWxFak  
advanced economy 先进经济体系 M'l ;:  
advancement 预付;预付财产 ;GD]dW#  
advances warrant 垫款令 Ht&Y C<X  
advancing 贷出 G]aOHJ:.  
adverse balance 逆差 {Hk}Kow  
adverse exchange 逆汇 #Rr%:\*  
advertisement addressed to shareholders 在报章刊登的致股东通告 k|f4Cf,  
advice for collection 托收通知书 %N_%JK\{@  
advice of drawing 提款通知书;汇票通知书 {fp[BF  
advice of payment 付款通知 uvS)8-o&F  
Advisory Committee [Securities and Futures Commission] E<*xx#p  
谘询委员会〔证券及期货事务监察委员会〕 C9 j|OSgk  
Advisory Committee on Diversification 经济多元化谘询委员会 YA5g';$H*  
affidavit 誓章;遗产申报誓章 [a<SDMR  
affidavit of no receipt 述明无收款的誓章 _Bj":rzY  
affiliate 联号;联营公司;附属公司 ijU*|8n{>  
affiliated company 附属公司;联号;联营公司 \lNN Msd&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M"To&?OI  
affordability 负担能力 |e0`nn=  
African Development Bank [AfDB] 非洲开发银行 /_ajaz%  
after-acquired property 事后取得的财产 K"@M,8hb  
after-hours dealing 市后交易 Uoix  
after-tax profit 税后盈利;税后利润;税后溢利 28u_!f[  
agency agreement 代理协议 h zn6kbv  
agency expenses 代理机构的开支 Ssg&QI  
agency fee 代理费 YZJyk:H\  
Agency Law 《代理法》 9-m=*|p  
agent 代理人;承销人 GsM<2@?  
agent of company 公司代理人 0C ,`h `  
agent's fee 代理人费;经纪费 ,MIV=*  
aggregate 总计;总数;总体数字 7Fsay+a  
aggregate amount 总款额;总额 @9|hMo  
aggregate assets and liabilities 总体资产与负债 ] @fk] ]R  
aggregate at constant price 按固定价格计算的总体数字 U,1-A=Og{o  
aggregate demand 总需求 ={Qi0Pvt  
aggregate gross position 总持仓量 | VDV<g5h  
aggregate limit 总限额 )}O8?d`  
aggregate of salaries tax 合计薪俸税 Wh{tZ~c  
aggregate performance 总体表现;总体业绩 %e} Saf  
aggregate supply 总体供应 bi;1s'Y<D  
aggregate surplus 总盈余 g< .qUBPKX  
aggregate total 整体总额 Rbv;?'O$L  
aggregate value 总值;合计价值  "-V"=t'  
aggregated basis 合计基准 ?!/kZM_ts  
aggregated net chargeable income 合计应课税入息实额 %vi83%$'4  
aggregation 合并计算;合计;总和 seeB S/%  
aggregation of incomes of husband and wife 夫妇入息合并计算 El"Q'(:/U  
aggregation of property 财产的总和 LBP`hK:>W~  
agio 差价;贴水 ?=pT7M  
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》 Yc*; /T}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cj5+N M"  
《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》 ]5:8Z@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8DaL,bi*.  
《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》 ^sWT:BDh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o2\8OxcA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R@rBEW&  
agreement for a settlement 授产协议 d m%8K6|  
agreement for assignment 转让协议 ;i:d+!3XwC  
agreement for sale 售卖协议;买卖协议 QkC(uS  
agreement for sale and purchase 买卖协议 q'MZ R'<@  
agreement for the payment of interest 支付利息协议 ;gr9/Vl  
agreement for the repayment of money 还款协议 II x#2r  
agreement of reinsurance 再保险协议 uY'HT|@:{  
Agricultural Bank of China 中国农业银行 7. ;3e@s  
air passenger departure tax 飞机乘客离境税 y"wShAR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -z(+//K:#  
airport tax 机场税 @Do= k  
alcohol duty 酒精税 ;sFF+^~L  
alienation 让与;让渡;转让 S|+o-[e8O  
alimony 生活费;赡养费 4H]L~^CD  
All Ordinaries Index [AOI] 所有普通股指数 r]36z X v  
all risks 全险;综合险 k"w"hg&e  
All Sales Record for Stock Market 《股票市场成交报告》 k|d+#u[Mj@  
Allied Capital Resources Limited 新联财务有限公司 Ooy7*W';  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jo@J}`\Zt  
allocation letter 拨款信件 jW@Uo=I[  
allocation of fund 分配款项;预留款项 }RqK84K  
allocation of profit 利润分配;溢利分配 >[*qf9$  
allocation warrant 拨款令 uu687|Pm  
allotment 分配;配股 H$4:lH&(  
allotment notice 股份配售通知;配股通知 h9W^[6  
allotment of shares 股份分配 /&94 eC  
allowable 可获宽免;免税的 ,zY$8y]  
allowable business loss 可扣除的营业亏损 'uEl~> l7  
allowable expenses 可扣税的支出 #>+HlT  
allowance 免税额;津贴;备抵;准备金 Y:a]00&)#Y  
allowance for debts 债项的免税额 f& '  
allowance for depreciation by wear and tear 耗损折旧免税额 N]sAji*  
allowance for funeral expenses 殡殓费的免税额 A3@6N(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 cExS7~*  
allowance for repairs and outgoings 修葺及支出方面的免税额 *;*r 8[U}q  
allowance to debtor 给债务人的津贴 PwLZkr@4^  
alteration of capital 资本更改 J-hbh  
alternate trustee 候补受托人 &:) Wh[  
amalgamation 合并 83q6Sv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^y%T~dLkp'  
ambit of charges 征税范围;收费范围 V "h +L7T  
amended valuation 经修订的估值 @;RXLq/8  
American Commodities Exchange 美国商品交易所 o " #\ >  
American Express Bank Limited 美国运通银行 IO-Ow!  
American Stock Exchange 美国证券交易所 [ibu/ W$  
amortization 摊销 vRO _Q?  
amount due from banks 存放银行同业的款项 wAW5 Z0D  
amount due from banks abroad 存放海外银行同业的款项 d>C$+v>  
amount due from holding companies 控股公司欠款 'b{]:Y  
amount due from local banks 存放本港银行同业的款项 `W*U4?M  
amount due to banks 银行同业的存款 D}X\Ca"h  
amount due to banks abroad 海外银行同业的存款 8-77d^cprR  
amount due to holding companies 控股公司存款 'Qe;vZ31K  
amount due to local banks 本港银行同业的存款  kPLxEwl  
amount due to outport banks 外埠银行同业的存款 W6/yn  
amount for note issue 发行纸币的款额 :6\qpex  
amount of bond 担保契据的款额 ]?[fsdAQW  
amount of consideration 代价款额 e^D]EA ]%  
amount of contribution 供款数额 FJP-y5  
amount of indebtedness 负债款额 ~R92cH>L  
amount of principal of the loan 贷款本金额 0:Ol7  
amount of rates chargeable 应征差饷数额 3'u-'  
amount of share capital 股本额 [u*5z.^  
amount of sums assured 承保款额 6,{$J  
amount of variation 变动幅度 ZzT9j~  
amount of vote 拨款数额 Y/zj[>  
amount payable 应付款额 QMbOuw  
amount receivable 应收款额 ~M4;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,nDaqQ-C!!  
analysis 分析 yaH Zt`Y  
ancillary risk 附属风险 B_m8{44zM  
annual account 周年帐目;周年帐目报表;年度决算;年结 OpYY{f  
annual accounting date 年结日期 I9hK} D  
annual allowance 每年免税额;年积金;年度津贴;年津 kpN)zxfk  
annual balance 年度余额 |8tilOqI  
annual disposable income 每年可动用收入 H~1 jY4E  
annual estimates 周年预算 WEi2=3dV  
annual fee 年费 SNI)9k(T{  
annual general meeting 周年大会 Hja3a{LH  
annual growth rate 年增率;每年增长率 nc|p)  
annual long-term supplement 长期个案每年补助金 G*P#]eO  
annual pensionable emolument 可供计算退休金的年薪 ^3L0w}#  
annual report 年报 cH t#us  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |_@>*Vmg  
annual return 周年报表;周年申报表;每年报税表格 IB] l1<  
Annual Return Rules 《周年报表规则》 j+  0I-p  
annual review of consumer prices 每年消费物价回顾 VS8Rx.?  
annual roll-forward basis 逐年延展方式 ]-/VHh  
annual salary 年薪 }?Ai87-{  
annual statement 年度报表;年度决算表 -C?ZB}`   
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 L0WN\|D  
annuitant 年金受益人 b!5~7Ub.No  
annuity 年金 XuM'_FN`A<  
annuity contract 年金合约 2!=f hN  
annuity on human life 人寿年金 *YuF0Yt  
antecedent debt 先前的债项 9m~p0ILh  
ante-dated cheque 倒填日期支票 *wB1,U{  
anticipated expenditure 预期开支 QE`bSI  
anticipated net profit 预期纯利 e h?zNu2=  
anticipated revenue 预期收入 P?of<i2E  
anti-inflation measure 反通货膨胀措施 ExL0?FemWV  
anti-inflationary stance 反通货膨胀立场 L>4"(  
apparent deficit 表面赤字 -4{<=y?"a  
apparent financial solvency 表面偿债能力 LuvY<~u  
apparent partner 表面合伙人 (V67`Z )  
application for personal assessment 个人入息课税申请书 .jjG(L  
application of fund 资金应用 H ]Z$OpI  
application to release as liquidator and to destruct the books of accounts and documents tG22#F`  
申请免除清盘人职务及毁灭帐簿与文件 [%1CRk  
appointed actuary 委任精算师 %2V?,zY@  
appointed auditor 委任核数师;委任审计师 ;,:`1UI  
appointed trustee 委任的受托人 +*/Zu`kzX  
appointer 委任人 z/@slT  
apportioned pro rata 按比例分摊 9Y_HyOZ*GX  
apportionment 分配;分摊 9N 3o-=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p]2128kqx  
apportionment formula 分摊方程式 >V8-i`  
apportionment of estate duty 遗产税的分摊 )cMh0SGcM1  
appraisal 估价;评估 &powy7rR  
appreciable growth 可观增长 |[ai JR[Q  
appreciable impact 显着影响 :emiQ  
appreciable increase 可观增长  Sw, +p  
appreciation 增值;升值 Ig0VW)@  
appreciation against other currencies 相对其他货币升值 aNspMJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,uhb~N<  
appreciation tax 增值税 EaY?aAuS:  
appropriation 拨款;拨用;拨付 ra gXn  
appropriation account 拨款帐目 O`t&ldU  
Appropriation Bill 拨款法案 fdi\hg^x  
appropriation-in-aid system 补助拨款办法 p}pjfG  
approved assets 核准资产 eF-."1  
approved basket stock 认可一篮子证券 !9VY|&fHe  
approved budget 核准预算 -3Z,EaG^  
approved charitable donation 认可慈善捐款 O23k:=Av  
approved charitable institution 认可慈善机构 q Y? j#fzi  
approved currency 核准货币;认可货币 O ^duZ*b  
approved estimates 核准预算 e)? .r9pA;  
approved estimates of expenditure 核准开支预算 =|y9UlsD  
approved overseas insurer 核准海外保险人 ,Ae6/D$h/  
approved overseas trust company 核准海外信托公司 ytJ/g/,A0i  
approved pooled investment fund 核准汇集投资基金 xHLlMn4M  
approved provident fund scheme 认可公积金计划 r1{@Ucw2  
approved provision 核准拨款 ">,|V-H  
approved redeemable share 核准可赎回股份 LG|fq/;  
approved regional stock 认可地区性证券 czgO ;3-C  
approved retirement scheme 认可退休金计划 " 9wvPC ^  
approved subordinated loan 核准附属贷款 yEoF4bt  
arbitrage 套戥;套汇;套利 Ww+IWW@  
arbitrageur 套戥者;套汇者 Ad9}9!<  
arbitrary amount 临时款项 x,pjpx  
arrangement 措施;安排;协定 w4{<n /"  
arrears 欠款 paE[rS\  
arrears of pay 欠付薪酬 3J|F?M"N7  
arrears of revenue 逾期未收税款;逾期未收的帐项 nRZ]z( b  
articles of association 组织章程;组织细则;组织章程细则 8COGsWK  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,~@X{7U  
ascertainment of profit 确定利润 :v&$o'Sak  
"Asia Clear" “亚洲结算系统” |a`Sc %  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u$Jz~:=,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6@F9G 4<Z  
Asian Development Fund [ADF] 亚洲发展基金 U- (01-  
Asian dollar bond 亚洲美元债券 ;~ $'2f~U  
Asian dollar market 亚洲美元市场 XZ]uUP  
Asian dollar rate 亚洲美元利率 vDhh>x(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ND#Yen ye  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -[9JJ/7y  
asked price 沽盘;喊价;索价;卖方报价 1POmP&fI(  
assessable income 应评税入息 }"P|`"WW  
assessable loss 应评税亏损 b)5uf'?-  
assessable profit 应评税利润 Ru!iR#s)!  
assessable value 应评税值 H0gbSd+  
assessed profit 估定利润 x$.^"l-vX  
assessed value 经评估价值 L;NvcUFn  
assessment 评税;评定;估价;评税单 yT"Eq"7/Y#  
assessment number 评税编号;估价编号 '/n1IM$7  
assessment of additional tax 补加税评税 ;yLu R  
assessment of performance 业绩评估;实绩评价 l<LP&  
Assessor 评税主任 { VfXsI  
asset price bubbles 资产价格泡沫 r|fL&dtr  
asset-backed securities 具资产保证的证券 Ls$D$/:q?  
assets accretion 资产增值 _~J {wM  
assets and liabilities 资产与负债 "R1NG?; q  
assets betterment statement 资产递增表;资产改进表 ^?7-r6  
assets lending 实物放款;有抵押贷款 +-U- D?-  
assets of the company passing on the death 死者去世时转移的公司资产  Rn(ec  
assets pledged as security for liabilities 用作负债抵押的资产 s_OF(o  
assets portfolio 资产投资组合 ~IfJwBn-i  
assets price 资产价格 n&;85IF1  
assets quality 资产质素 TA`1U;c{n  
assets realization 资产变现 =_ ./~  
assets refinancing arrangement 资产再集资安排 vkx7paY_  
assets securitization 资产证券化 JHM9  
assets situated outside Hong Kong 在香港以外地方的资产 'qb E=  
assets stripping 削减资产;拆卖资产 t~EPn.  
assets value 资产值 r?lf($ D*  
assignee 承让人 "fCu=@i  
assignment 转让;转让书;转让契 p;59?  
assignment of interest 权益转让 gx8ouOh  
assignment of letters patent and trade mark 专利证书及商标转让 k"T}2 7  
assignment of property 物业转让;物业转让书 FxtQXu-g  
assignment right 转让权 F|o:W75  
assignor 转让人 iohop(LZ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 T@:Wp4>69  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9Zt`u,;  
associate member 附属会员 5j<mbt}  
associated body corporate 相联法人团体 rb2S7k0{  
associated company 相联公司;联属公司 Jr ,;>   
associated corporation 相联法团 n.`($yR_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u~M q*  
公认会计师公会〔英国〕 'KS,'%  
Association of Futures Exchange Brokers 香港期货经纪协会 nQX:T;WL@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uk< 4+x,2)  
association of underwriters 承保人组织 8 S:w7Hr  
assumption of control 接管 &Fzb6/  
assurance 担保;保险;转易;转易书 B:;pvW]  
assurance of interest 权益的转易 8>2.UrC  
at 19XX price 按一九XX年价格计算 j9x<Y]  
at a discount 按赔价计算;按贴水价格计算;打折扣 h5{'Q$Erl  
at a premium 按溢价计算;按升水价格计算 1MP~dRZ$  
at call 通知付款;按通知 xd q?/^E  
at constant market price 按固定市价计算 zl>nSndRE  
at constant price 按固定价格计算 !*F1q|R  
at cost 按成本计算 W#4 7h7M  
at current market price 按当时市价计算;按现时市价计算 ]YnD  
at current price 按当时价格计算;按现时价格计算 \ =?a/  
at factor cost 按要素成本计算;按生产要素成本计算 J{p1|+h%  
at money-of-the-day price 按付款当日价格计算 6y%qVx#!  
at or better 按指定或较佳价位〔买卖指令〕 g 2LM_1\  
at par 按面值计算;平价 #zv3b[@  
at sight 见票即付 "/*\1v9  
at the close 按收市盘 nX6u(U  
at the opening 按开市盘 DkY4MH?  
attestation 见证;见证条款 |"X*@s\'  
at-the-money option 平价期权 t9kzw*U9  
attorney 受权人;受托代表人 | C;=-|  
attornment 新拥有人承认书 0U(@= 7V  
attributable profit 可归属利润 (Du@ S  
attributable share value 可归属股份价值 F 5bj=mI  
Auckland Stock Exchange 奥克兰证券交易所 n71r_S*  
auction 拍卖 V%7WUq  
auctioneer 拍卖商 M)J5;^["  
audit 审计;核数 =t#llgi~  
Audit Commission 审计署 'NXN& {  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?/wm(uL  
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〕 )0.kv2o.  
audit review 帐目审查 T6y\|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'Vzp2  
audited account 审计帐目;经审计的帐目 EA@ .,7F  
audited annual account 经审计的周年帐目 [i21FX  
audited balance sheet 经审计的资产负债表 `quw9j9`C\  
auditor 核数师;核数主任;审计师 L:KF_W.I+  
auditor's certificate 核数师证明书;审计师证明书 *)$Uvw E  
auditor's report 核数师报告;审计师报告 >a!/QMh  
Aussie bond 澳元债券 I*:%ni2  
austerity budget 紧缩预算 !1jBC.G1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Go`vfm"S  
Australia All Ordinaries Index 澳洲所有普通股票指数 e8>})  
Australian Dollar [AUD] 澳元 A2I9R;}  
Australian Options Market 澳大利亚期权市场 lLX4Gq1  
Australian Securities Commission 澳洲证券事务监察委员会 =57>!)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tVYF{3BhA  
Australian Stock Exchange 澳大利亚证券交易所 :;RMo2Tl  
Austrian Schilling [ATS] 奥地利先令 YFLZ%(  
authentication 认证;鉴证 s [RAHU  
authority to purchase 委托购买证;委购书 dc+>m,3$  
authorization 认可;核准;授权;授权书 2.`\  
authorization by direction 指示授权 Fd%#78UEo}  
authorization by instruction 指令授权 #5Qpu  
authorization by warrant 令状授权 |PvPAPy)uu  
authorization of unit trust 单位信托的认可 1*P~!2h  
authorized agent 指定代理人 .wEd"A&j  
authorized capital 法定资本 *<$*"p  
authorized clerk 出市员 aq>kTaz  
authorized dealer 认可交易商 a=|K%ii+Y  
authorized financial institution 认可财务机构 xeg/A}yE  
authorized fund 认可基金 )nC]5MXU  
authorized fund house 获授权的基金公司;认可基金公司 lZd(emH@  
authorized institution 认可机构 7cuE7"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 WA<v9#m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5N#aXG^9  
authorized insurer 获授权保险人;获认可承保人 A]_7}<<N  
authorized investment 特准投资项目 NlA,'`,  
authorized person 获授权人 oM X  
authorized representative 获授权代表 8 `v-<J  
authorized share capital 法定股本 n2"a{Ofhlf  
automated quotation system 自动报价系统 gldAP:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Q4#.X=.d  
自动交易系统〔香港期货交易所有限公司〕 on!,c>nNa  
automatic adjustment mechanism 自动调整机制 Hc;[Cs0  
automatic adjustment system 自动调整系统 f$o_e90mu  
Automatic Clearing House 自动票据交换所 vz@A;t  
automatic exchange rates accumulation system 自动化汇率累集系统 3<e=g)F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Yj<a" Gr4[  
automatic teller machine [ATM] 自动柜员机 k90YV(  
autopay 自动转帐 iOf<$f  
available assets 可用资产 $H2u.U<ip  
available fiscal reserve 现存财政储备 DHg :8%3x  
available profit 可用利润 y B81f  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ~T"Rw2v b  
average 平均;平均数;海损 H9Gh>u]}  
average basic salary 平均基本薪金 RF?`vRZOe  
average consumer expenditure 平均消费开支;一般消费开支 D5gFXEeh  
average cost 平均成本 s-NX o  
average cost of land production 增辟土地平均成本 mtpeRVcF  
average daily turnover 平均每日成交额 :;v~%e{k  
average daily wage rate 平均每日工资率 Gf%~{@7=u  
average expenditure pattern 平均开支模式 cRC6 s8  
average growth rate 平均增长率 +X\FBvP&  
average net fixed assets 固定资产平均净值 dUD[e,?  
average of relatives 相对价格平均数 WSP I|#Xr%  
average price 平均价格 8$] 1M,$r  
average propensity to consume 平均消费倾向;一般消费倾向 :^<3>zk  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Q8$}@iA[  
average rate 平均率 Ex.yU{|c  
average revenue 平均收入;平均收益 XMCXQs&  
average stock 平均库存;平均存货 SjK  
average yearly rent 平均年租 !K#qeY}  
avoidance of double taxation 避免双重课税 a)!o @  
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 +l42Awl>K  
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