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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: +}MV$X  
A share A股;甲类股份 5)%bnLxn  
abatement of tax 减税;减扣免税额 q '6gj  
ABN AMRO Bank N.V. 荷兰银行 =e<;B_ ~.  
above-the-line expenditure 线上项目支出;经常预算支出 GQZLOjsop  
above-the-line receipt 线上项目收入;经常预算收入 {u/G!{N$  
ABSA Asia Limited 南非联合亚洲有限公司 fWr6f`de  
absolute change 绝对数值变更 J|ni'Hb  
absolute expenditure 实际开支 y-Xd~<*Ia  
absolute guideline figure 绝对准则数字 X<6Ro es2  
absolute interest 绝对权益 yS*s[vT  
absolute order of discharge 绝对破产解除令 F0 cde  
absolute profit margin 绝对利润幅度 ?zypF 5a  
absolute value 实值;绝对值 ^iWcuh_n  
absolutely vested interest 绝对既得权益 . *9+%FN  
absorbed cost 已吸收成本;已分摊成本 IV"OzQONx  
absorption 吸收;分摊;合并 i{['18Q$F3  
absorption rate 吸收率;摊配率;分摊率 37 #|X*L  
ACB Finance Limited 亚洲商业财务有限公司 H,/|pP.  
acceptable form of reciprocity 合理的互惠条件 @@!Mt~\  
acceptable rate 适当利率;适当汇率 95`Q=I|i  
acceptance agreement 承兑协议 ]e*Zx;6oi  
acceptance for honour 参加承兑 QQQ3U  
acceptor 承兑人;接受人;受票人 OHz>B!`  
acceptor for honour 参加承兑人 P>*g'OK^!G  
accident insurance 意外保险 M7$ h  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;(]O*{F7k  
accident insurance scheme 意外保险计划 ! OM P]  
accident year basis 意外年度基准 Rnl 4  
accommodation 通融;贷款 OokBi 02b  
accommodation bill 通融票据;空头票据 h)O<bI8  
accommodation party 汇票代发人 s_`PPl_D$K  
account balance 帐户余额;帐户结余 Qv3g 4iJ  
account book 帐簿 ?dWfupO{  
account collected in advance 预收款项 ;n-)4b]\  
account current book 往来帐簿 V}leEf2'  
account of after-acquired property 事后取得的财产报告 SUSam/xeg"  
account of defaulter 拖欠帐目 n?@3+wG  
account payable 应付帐款 -3YsrcJi  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 q&eUw<(F  
account receivable 应收帐款 Gi<ik~  
account receivable report 应收帐款报表 D.e4S6\&  
account statement 结单;帐单;会计财务报表 1|_8+)i;  
account title 帐户名称;会计科目 SC'F,!  
accountant's report 会计师报告 aFI?^"L  
Accountant's Report Rules 会计师报告规则 r#Pkhut  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ##%R|P3  
Accounting Arrangements 《会计安排》 =:fFu,+{  
accounting basis 会计基础 wm3fd 7T  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?[[K6v}q{  
Accounting Circular 《会计通告》 j( *;W}*^  
accounting class 会计类别 i-Le&  
accounting date 记帐日期;会计结算日期 9fWr{fx  
accounting for money 款项核算 6Y#-5oE u/  
Accounting Officer 会计主任 m?Gb5=qo  
accounting period 会计报告期;会计期 NW}kvZ  
accounting policy 会计政策;会计方针 QlbhQkn  
accounting practice 会计惯例 u>~G)lx%  
accounting principle 会计准则 J- %YmUc)  
accounting record 会计记录 N XAP=y3  
accounting report 会计报告 X%+FM]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =y3gnb6  
Accounting Society of China 中国会计学会 $ Cr? }'a  
accounting statement 会计报表 @!92Ok  
accounting system 会计制度;会计系统 =4RBHe8`  
accounting transaction 会计事项;帐务交易 R:*I>cRs  
accounting treatment 会计处理 O*af`J{  
accounting year 会计年度 By3/vb)M5  
accretion 增值;添加 !}sYPz]7!  
accrual 应计项目;应累算数目 cZ(7/Pl  
accrual basis 应计制;权责发生制 48.2_H<  
accrual basis accounting 应计制会计;权责发生制会计 dXKv"*7l  
accrue 应累算;应计 >$gWeFu  
accrued benefit 应累算利益 #S[:Q.0 ;  
accrued charges 应计费用 8G?{S.%.  
accrued cumulative preference share dividend 应累算的累积优先股股息 h[()!\vBy  
accrued expenses 应累算费用 7)S ;VG k  
accrued interest payable 应付利息;应计未付利息 MC5M><5\  
accrued interest receivable 应收利息;应计未收利息 5a9PM(  
accrued right 累算权益 Dk#$PjcRE  
accruing profit 应累算的利润 %m'd~#pze  
accumulated fiscal reserve 累积财政储备 cw 3JSz9  
accumulated profit 累积利润;滚存溢利 PI7M3\z  
accumulated reserve 累积储备 q9- =>  
accumulation of surplus income 累积收益盈余 r4}:t$  
acquired assets 既得资产 YoD1\a|  
acquisition 收购;购置;取得 V Iof4?i  
acquisition cost 购置成本 /easmf]  
acquisition expenses 购置费用 EP#3+B sH  
acquisition of 100% interest 收购全部股权 DUg  
acquisition of control 取得控制权 XUU l*5^  
acquisition of fixed assets 购置固定资产  A_: Bz:  
acquisition of shell “买壳” '?+q3lps  
acquisition price 收购价 6:i(<7  
act of God 天灾 B7qm;(?X&  
acting partner 执事合伙人 3=!\>0;E-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 g/+P]c6/  
active partner 积极参与的合伙人 [`P+{ R  
active trading 交投活跃 "Vp+e%cqG  
actual circulation 实际流通 PTe8,cD>  
actual cost 实际成本 -yt[0  
actual expenditure 实际开支;实际支出 >^%]F[Wo  
actual income 实际入息;实际收入;实际收益 dBY,&=T4p  
actual market 现货市场 ,R=Mr}@u  
actual price 现货价;实际价格 \D BtU7"v  
actual profit 实际利润 VsOn j~@  
actual quotation 实盘;实际价位;实际报价 @dAc2<4  
actual year basis 按实际年度计算 2<Pi2s'  
actuals 实货 M{+Ie?ZI  
actuarial investigation 精算调查 p=6Q0r|'  
actuarial principle 精算原则 wm|{@z  
actuarial report 精算师报告 ,u|vpN  
Actuarial Society of Hong Kong 香港精算学会 kS[xwbE  
actuarial valuation 精算师估值 AW@ I,  
actuary 精算师 C|c'V-f  
ad referendum agreement 暂定协议;有待覆核的协定 w">XI)*z  
ad valorem duty 从价税;按值征税 D0,U2d  
ad valorem duty system 从价税制 xZt]s3?  
ad valorem fee 从价费 RKaCX:  
ad valorem tariff 从价关税 ?4wS/_C/  
additional allowance 额外免税额 ;X6FhQ;{*0  
additional amount for unexpired risk 未过期风险的额外款额 gQf'|%)AJ  
additional assessable profit 补加应评税利润 !+& "y K@J  
additional assessment 补加评税 F+R4nFA  
additional commitment 额外承担 D`3m%O(?  
additional commitment vote 额外承担拨款 ZRO   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w\KO1 Ob  
additional dependent parent allowance 供养父母额外免税额 92+LY]jS  
additional provision 额外拨款 fkWuSGi  
additional stamp duty 附加印花税 hdtb.u~  
additional tax 补加税罚款;补加税款 ?!1K@/!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qsXK4`  
adjudged bankrupt 被裁定破产 {ScilT  
adjudicated bankrupt 裁定破产人 b Mi,z3z  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 EY;C5P4  
adjudication of bankruptcy 裁定破产;宣告破产 N ~L3 9  
adjudication of insolvency 裁定无力偿还债务 PiXegh WH  
adjusted actual 经调整的实数;调整后的实数 =mYY8c Yl  
adjusted current assets 经调整的流动资产;调整后的流动资产 x2+%.$'  
adjusted figure 经调整的数字;调整后的数额 jgbUZP4J>  
adjusted liabilities 经调整的负债;调整后的负债 :9q=o|T6D  
adjusted loss 经调整的亏损;调整后的亏损 fk,[`n+  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =@;uDu:Q  
adjusted profit 经调整的利润;调整后的利润 =ZjF5,@  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^Fgmwa'  
adjusted value 经调整的价值;调整后的价值 8r(S=dA  
adjustment 调整;修订;理算〔保险〕 =Y>_b 2  
adjustment centre 调剂中心 K.G}*uy  
adjustment lag 调整过程的时间差距;调整时差 vttmSdY  
adjustment mechanism 调整机制 {tMpI\>S  
adjustment of loss 亏损调整 A~&Tp  
adjustment process 调整过程;调整程序 2/O/h  
adjustment range 调整幅度 |=2E?&%?  
administered exchange rate 受管制汇率 azKbGS/X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |H 0+.f;  
administration expenses 行政费用 poj@ G{  
administration fee 手续费;行政费 %k @"*  
administration in bankruptcy 破产管理 7k}[x|u  
administration order 遗产管理令 dQLR%i#P8  
administrator 管理人;遗产管理人 =FQ]eb*  
administrator of the estate 遗产管理人 8?!=/Sc  
admission of debt 债项承认书 )| @'}k+  
admission of proof 接纳债权证明 H Yt& MK  
advance 放贷款项;垫付款项;预支款项;预付款项 1\t}pGSOeh  
advance account 暂支帐目;预付款帐户 ;g$s`l/ 4  
advance compensation 预付补偿金 ,5Jq ZD  
advance from shareholder 股东垫款 6O8'T`F[  
advance pending reimbursement 预支以待日后付还 z(L\I  
advanced economy 先进经济体系 l/0TNOA  
advancement 预付;预付财产 FglCqO}  
advances warrant 垫款令 @1ZLr  
advancing 贷出 *&{M ,  
adverse balance 逆差 \xJTsdd  
adverse exchange 逆汇 91|=D \8aE  
advertisement addressed to shareholders 在报章刊登的致股东通告 n_vopDMm  
advice for collection 托收通知书 V}(snG,  
advice of drawing 提款通知书;汇票通知书 [ah%>&u  
advice of payment 付款通知 RGh `=D/yE  
Advisory Committee [Securities and Futures Commission] i{TErJ{}e  
谘询委员会〔证券及期货事务监察委员会〕 MB;< F  
Advisory Committee on Diversification 经济多元化谘询委员会 Es<id}`  
affidavit 誓章;遗产申报誓章 &> 43l+  
affidavit of no receipt 述明无收款的誓章 a}eM ny  
affiliate 联号;联营公司;附属公司 bv ,_7UOG  
affiliated company 附属公司;联号;联营公司 sI4Ql0[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V4'G%!NY  
affordability 负担能力 }3 NGMGu$  
African Development Bank [AfDB] 非洲开发银行 TWE$@/9)g  
after-acquired property 事后取得的财产 IBm&a^  
after-hours dealing 市后交易 |9. `qv  
after-tax profit 税后盈利;税后利润;税后溢利 _D7MJT  
agency agreement 代理协议 Zo  
agency expenses 代理机构的开支 lSU&Yqx  
agency fee 代理费 f!2`N  
Agency Law 《代理法》 3{B`[$  
agent 代理人;承销人 gn"_()8cT  
agent of company 公司代理人 i)=!U>B_0  
agent's fee 代理人费;经纪费 *L> gZ`Q  
aggregate 总计;总数;总体数字 x"0*U9f  
aggregate amount 总款额;总额 "pTyQT9P  
aggregate assets and liabilities 总体资产与负债 s8iJl+Jm  
aggregate at constant price 按固定价格计算的总体数字 tAH,3Sz( /  
aggregate demand 总需求 ~$ } `R=  
aggregate gross position 总持仓量 :9!? ${4R  
aggregate limit 总限额 -~T?xs0_  
aggregate of salaries tax 合计薪俸税 R4=n">>Q  
aggregate performance 总体表现;总体业绩 4{H>V_9zs  
aggregate supply 总体供应 VKRj 1LXz  
aggregate surplus 总盈余 UV8,SSDTV  
aggregate total 整体总额 aW$( lf2;  
aggregate value 总值;合计价值 1!<k-vt  
aggregated basis 合计基准 fhlhlOg  
aggregated net chargeable income 合计应课税入息实额 7KU/ 1l9$9  
aggregation 合并计算;合计;总和 ,W"Q)cL  
aggregation of incomes of husband and wife 夫妇入息合并计算 (5S(CYls  
aggregation of property 财产的总和 TGx:#x*k  
agio 差价;贴水 4RYK9=NH  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ]l.y/pRP5[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [|<2BQX  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 l(|@ dp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g,/gApa  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _ Js & _d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fnV^&`BB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;\yY*  
agreement for a settlement 授产协议 Z"rrbN1  
agreement for assignment 转让协议 ]0<T,m Z  
agreement for sale 售卖协议;买卖协议 Ht#5;c2/  
agreement for sale and purchase 买卖协议 Enr8"+.(  
agreement for the payment of interest 支付利息协议 Qm86!(eZ-  
agreement for the repayment of money 还款协议 A9^t$Ii  
agreement of reinsurance 再保险协议 9qxB/5d_  
Agricultural Bank of China 中国农业银行 afY~Y?PJ<  
air passenger departure tax 飞机乘客离境税  J5 PXmL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R /J@XP  
airport tax 机场税 ~*R"WiDtI  
alcohol duty 酒精税 =w='qjh  
alienation 让与;让渡;转让 _/0vmgQ&  
alimony 生活费;赡养费 L2:v#c()#)  
All Ordinaries Index [AOI] 所有普通股指数 nE+OBdl  
all risks 全险;综合险 d>@&[C!28  
All Sales Record for Stock Market 《股票市场成交报告》 "i/ l'  
Allied Capital Resources Limited 新联财务有限公司 !C>}j* 4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8/cD7O  
allocation letter 拨款信件 mk#xbvvG  
allocation of fund 分配款项;预留款项 E'qGKT  
allocation of profit 利润分配;溢利分配 e\%emp->  
allocation warrant 拨款令 ~_^#/BnAl  
allotment 分配;配股 Lk{ES$  
allotment notice 股份配售通知;配股通知 h6c0BmS{1  
allotment of shares 股份分配 R5=2EwrGP  
allowable 可获宽免;免税的 B ^>}M  
allowable business loss 可扣除的营业亏损 )`5k fj  
allowable expenses 可扣税的支出 GZgu1YR  
allowance 免税额;津贴;备抵;准备金 ht _fbh(l  
allowance for debts 债项的免税额 O!#yP Sq?  
allowance for depreciation by wear and tear 耗损折旧免税额 uN1(l}z$  
allowance for funeral expenses 殡殓费的免税额 (}1 gO  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $S{B{FK  
allowance for repairs and outgoings 修葺及支出方面的免税额 'lwLe3.c  
allowance to debtor 给债务人的津贴 zFVNb  
alteration of capital 资本更改 0c*y~hUVZ  
alternate trustee 候补受托人 [:Kl0m7  
amalgamation 合并 $*EK v'g[n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RK%N:!f q=  
ambit of charges 征税范围;收费范围 C" vj#Tx  
amended valuation 经修订的估值 J+oK:tzt8  
American Commodities Exchange 美国商品交易所 ~"-+BG(5  
American Express Bank Limited 美国运通银行 U1zcJ l^  
American Stock Exchange 美国证券交易所 O3, IR1  
amortization 摊销 4LY kK/:  
amount due from banks 存放银行同业的款项 [|{2&830  
amount due from banks abroad 存放海外银行同业的款项 $kPC"!X\  
amount due from holding companies 控股公司欠款 r9:Cq  
amount due from local banks 存放本港银行同业的款项 Ak(_![Q:q\  
amount due to banks 银行同业的存款 V'[Lqe,y  
amount due to banks abroad 海外银行同业的存款 .Y!] {c  
amount due to holding companies 控股公司存款 AWkXW l}  
amount due to local banks 本港银行同业的存款 ]ADj 9  
amount due to outport banks 外埠银行同业的存款 .~J}80a/  
amount for note issue 发行纸币的款额 $ {29[hO  
amount of bond 担保契据的款额 $Pw@EC]  
amount of consideration 代价款额 t[>y=89  
amount of contribution 供款数额 ' fXBWi6  
amount of indebtedness 负债款额 |l5ol @2*  
amount of principal of the loan 贷款本金额 0K/?8[#  
amount of rates chargeable 应征差饷数额 [,;h1m ~iX  
amount of share capital 股本额 \Km gFyF  
amount of sums assured 承保款额 $$my,:nH  
amount of variation 变动幅度 u#TRm?s  
amount of vote 拨款数额 v X=zqV  
amount payable 应付款额 (J!FW(Ma|=  
amount receivable 应收款额 g5THkxp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zMZP3 xir  
analysis 分析 .Pz( 0Y  
ancillary risk 附属风险 @KtQ~D  
annual account 周年帐目;周年帐目报表;年度决算;年结 <G d?,}\  
annual accounting date 年结日期 CUz1 q*):  
annual allowance 每年免税额;年积金;年度津贴;年津 C)w11$.YQ9  
annual balance 年度余额 ci]IH]x  
annual disposable income 每年可动用收入 jkz .qo-%  
annual estimates 周年预算 y_aKW4L+  
annual fee 年费 P3[!-sv  
annual general meeting 周年大会 aI8k:FK"  
annual growth rate 年增率;每年增长率 n.}A :Z  
annual long-term supplement 长期个案每年补助金 /{|<3CEe  
annual pensionable emolument 可供计算退休金的年薪 TQ-V61<5  
annual report 年报 0MV^-M   
Annual Report on the Consumer Price Index 《消费物价指数年报》 pVuJ4+`  
annual return 周年报表;周年申报表;每年报税表格 : z=C   
Annual Return Rules 《周年报表规则》  p1zT]  
annual review of consumer prices 每年消费物价回顾 <>!Y[Xr^  
annual roll-forward basis 逐年延展方式 j Wa%vA  
annual salary 年薪 zGm#er E  
annual statement 年度报表;年度决算表 m|tE3 UBNv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {Pi+VuLE  
annuitant 年金受益人 N#C"@,}Y  
annuity 年金 =P* YwLb  
annuity contract 年金合约 eh`sfH  
annuity on human life 人寿年金 x6=Yt{  
antecedent debt 先前的债项 'A#`,^]uLF  
ante-dated cheque 倒填日期支票 jt({@;sU[<  
anticipated expenditure 预期开支 xR9<I:^&  
anticipated net profit 预期纯利 \>8r)xC  
anticipated revenue 预期收入 +59tX2@Q  
anti-inflation measure 反通货膨胀措施 ["5Z =4  
anti-inflationary stance 反通货膨胀立场 S4n ~wo  
apparent deficit 表面赤字 !8cS1(a  
apparent financial solvency 表面偿债能力 T6 K?Xr{_  
apparent partner 表面合伙人 f 7g?{M  
application for personal assessment 个人入息课税申请书 ]QB<N|ps  
application of fund 资金应用 I/whpOg  
application to release as liquidator and to destruct the books of accounts and documents A6?+$ Hr  
申请免除清盘人职务及毁灭帐簿与文件 s)?=4zJ  
appointed actuary 委任精算师 *rs@6BSj  
appointed auditor 委任核数师;委任审计师 AOh\%|}  
appointed trustee 委任的受托人 w!~%v #  
appointer 委任人 %RlG~a  
apportioned pro rata 按比例分摊 ^|h5*Tb  
apportionment 分配;分摊 fc}G6P;3{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Equj[yw%@  
apportionment formula 分摊方程式 :/F=j;o  
apportionment of estate duty 遗产税的分摊 eB]cPo4gW  
appraisal 估价;评估 u`%Kh_  
appreciable growth 可观增长 Dgb@`oo  
appreciable impact 显着影响 m@|0iDS  
appreciable increase 可观增长 Im7t8XCG  
appreciation 增值;升值 OxGS{zs  
appreciation against other currencies 相对其他货币升值 fjc8@S5x9j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \KBE+yj  
appreciation tax 增值税 Ch3{q/-g  
appropriation 拨款;拨用;拨付 {km~,]N  
appropriation account 拨款帐目 ZGstD2 N$  
Appropriation Bill 拨款法案 c ilo8x`  
appropriation-in-aid system 补助拨款办法 rQ_!/J[9  
approved assets 核准资产 r&^xg`i[z>  
approved basket stock 认可一篮子证券 J%_m`?  
approved budget 核准预算 !,;>)R   
approved charitable donation 认可慈善捐款 }8H_^G8  
approved charitable institution 认可慈善机构 <ptskbu  
approved currency 核准货币;认可货币 |4=Du-e  
approved estimates 核准预算 A Th<=1  
approved estimates of expenditure 核准开支预算 U Bo[iZ|%  
approved overseas insurer 核准海外保险人 TLBIM  
approved overseas trust company 核准海外信托公司 PrA?e{B5m  
approved pooled investment fund 核准汇集投资基金 17-D\ +}  
approved provident fund scheme 认可公积金计划 hJkP_( +J\  
approved provision 核准拨款 -tQi~Y[]  
approved redeemable share 核准可赎回股份 W@X/Z8.(  
approved regional stock 认可地区性证券 /QA:`_</oh  
approved retirement scheme 认可退休金计划 Dz<"eyB\  
approved subordinated loan 核准附属贷款 oxs0)B  
arbitrage 套戥;套汇;套利 3Pj#k|(f[0  
arbitrageur 套戥者;套汇者 Ia> 07av  
arbitrary amount 临时款项 'Y6x!i2  
arrangement 措施;安排;协定 !$q *~F"S  
arrears 欠款 s)gUvS\  
arrears of pay 欠付薪酬 rA=iBb3`  
arrears of revenue 逾期未收税款;逾期未收的帐项 7GY3 _`  
articles of association 组织章程;组织细则;组织章程细则 anM]khs?  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 N ,8^AUJ3&  
ascertainment of profit 确定利润 OMl<=;^:|  
"Asia Clear" “亚洲结算系统” - &AgjzN!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i!|OFU6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @X$~{Vp__  
Asian Development Fund [ADF] 亚洲发展基金 /h.hFM/  
Asian dollar bond 亚洲美元债券 !CnkG<5z>  
Asian dollar market 亚洲美元市场 '@jP$6T&  
Asian dollar rate 亚洲美元利率 c.<bz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r5k{mV+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;ui=7[ Us  
asked price 沽盘;喊价;索价;卖方报价 GKT^rc-YT-  
assessable income 应评税入息 vs*Q {  
assessable loss 应评税亏损 u3[A~V|0=  
assessable profit 应评税利润 V|v KYEFry  
assessable value 应评税值 j'2:z#  
assessed profit 估定利润 kMCg fL  
assessed value 经评估价值 4!l%@R>O2  
assessment 评税;评定;估价;评税单 2^V/>|W>w  
assessment number 评税编号;估价编号 d=*&=r0!C{  
assessment of additional tax 补加税评税 B1u.aa$  
assessment of performance 业绩评估;实绩评价  D|8Pe{`  
Assessor 评税主任 <w9<G  
asset price bubbles 资产价格泡沫 9fj8r3 F#  
asset-backed securities 具资产保证的证券 .huk>  
assets accretion 资产增值 )0tq&  
assets and liabilities 资产与负债 5[qCH(6  
assets betterment statement 资产递增表;资产改进表 x/)o'#d$|l  
assets lending 实物放款;有抵押贷款 gq:2`W&5  
assets of the company passing on the death 死者去世时转移的公司资产 0q !  
assets pledged as security for liabilities 用作负债抵押的资产 dXBXV>rbB  
assets portfolio 资产投资组合 )<>1Q{j@  
assets price 资产价格 )C1ihm!7\  
assets quality 资产质素 Qf$3!O}G  
assets realization 资产变现 K:<0!C!  
assets refinancing arrangement 资产再集资安排  ~T'!.^/  
assets securitization 资产证券化 RaX :&PE  
assets situated outside Hong Kong 在香港以外地方的资产 Z1&<-T_  
assets stripping 削减资产;拆卖资产 FN>ns,  
assets value 资产值 xGBp+j1H  
assignee 承让人 B]_NI=d  
assignment 转让;转让书;转让契 &B c$8ZR  
assignment of interest 权益转让 ;_TPJy  
assignment of letters patent and trade mark 专利证书及商标转让 xnp5XhU  
assignment of property 物业转让;物业转让书 a6/$}lCq  
assignment right 转让权 q_G O;-b{  
assignor 转让人 =Felo8+   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5@3hb]J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 IT5a/;J  
associate member 附属会员 ?Z{:[.  
associated body corporate 相联法人团体 =0" Zse,  
associated company 相联公司;联属公司 M{   
associated corporation 相联法团 =]Vrl-a`^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K7jz*|2  
公认会计师公会〔英国〕 %aHQIoxg  
Association of Futures Exchange Brokers 香港期货经纪协会 [\|p~Qb)s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -h|YS/$f  
association of underwriters 承保人组织 H\[:uUK5\  
assumption of control 接管 ,|Xibfw  
assurance 担保;保险;转易;转易书 C3#mmiL-  
assurance of interest 权益的转易 7c7:B2Lq  
at 19XX price 按一九XX年价格计算 2(%C  
at a discount 按赔价计算;按贴水价格计算;打折扣 F2bAo6~R  
at a premium 按溢价计算;按升水价格计算 \5ZDP3I  
at call 通知付款;按通知 mY& HK)  
at constant market price 按固定市价计算 fMSB  
at constant price 按固定价格计算 ?yq $ >Qba  
at cost 按成本计算 A]WR-0Z7  
at current market price 按当时市价计算;按现时市价计算 Z'ZN^j{  
at current price 按当时价格计算;按现时价格计算 x]X!nx6G  
at factor cost 按要素成本计算;按生产要素成本计算 $SAk|  
at money-of-the-day price 按付款当日价格计算 ~6HaZlBB  
at or better 按指定或较佳价位〔买卖指令〕 ex}6(;7)O  
at par 按面值计算;平价 ^|+;~3<J  
at sight 见票即付 g~Hmka_fD1  
at the close 按收市盘 /#]4lFk:h  
at the opening 按开市盘 2uajK ..b  
attestation 见证;见证条款 6Pzz= ai<  
at-the-money option 平价期权 /"LcW"2;N  
attorney 受权人;受托代表人 aIsT"6A~{  
attornment 新拥有人承认书 '*XX|\.  
attributable profit 可归属利润 ~Y3"vdd  
attributable share value 可归属股份价值 ]!=,8dY  
Auckland Stock Exchange 奥克兰证券交易所 {:!CA/0Jx  
auction 拍卖 N*CcJp{Q  
auctioneer 拍卖商 Z8yt8O  
audit 审计;核数 JF%_8Ye5  
Audit Commission 审计署 ,f(:i^iz!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pk&;5|cCD  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 PRyZ; @  
audit review 帐目审查 S.$/uDwo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hDsSOpj  
audited account 审计帐目;经审计的帐目 )?zlhsu}1;  
audited annual account 经审计的周年帐目 pMy];9SvW  
audited balance sheet 经审计的资产负债表 =SEgv;#KZ~  
auditor 核数师;核数主任;审计师 ow!NH,'Hy  
auditor's certificate 核数师证明书;审计师证明书 /O$7A7Tl  
auditor's report 核数师报告;审计师报告 ja_.{Zv  
Aussie bond 澳元债券 %l.5c Sn@  
austerity budget 紧缩预算 zQNkjQ{mx  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8U$(9X  
Australia All Ordinaries Index 澳洲所有普通股票指数  `[=3_  
Australian Dollar [AUD] 澳元 }+wvZq +c  
Australian Options Market 澳大利亚期权市场 &P,z$H{o@  
Australian Securities Commission 澳洲证券事务监察委员会 w$2Z7S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m+ww  
Australian Stock Exchange 澳大利亚证券交易所 hfBZ:es+  
Austrian Schilling [ATS] 奥地利先令 PAUepO_  
authentication 认证;鉴证 8M DX()Bm  
authority to purchase 委托购买证;委购书 \F }s"#  
authorization 认可;核准;授权;授权书 K~I%"r|l  
authorization by direction 指示授权 ?8O %k<?  
authorization by instruction 指令授权 \j$q';9p  
authorization by warrant 令状授权 },;ymk|g[  
authorization of unit trust 单位信托的认可 X4bB  
authorized agent 指定代理人 '. '}  
authorized capital 法定资本 n=+K$R  
authorized clerk 出市员 @-ms_Z  
authorized dealer 认可交易商 y`n'>F11  
authorized financial institution 认可财务机构 42Vz6 k:  
authorized fund 认可基金 \~O}V~wE  
authorized fund house 获授权的基金公司;认可基金公司 }0 BKKU+  
authorized institution 认可机构 ;Wws;.~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >Wbt_%dKy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Jn/"(mM  
authorized insurer 获授权保险人;获认可承保人 P0 va=H  
authorized investment 特准投资项目 TO|&}sDh  
authorized person 获授权人 < SIe5" {  
authorized representative 获授权代表 dg?[gD8!4&  
authorized share capital 法定股本 M2.Pf s  
automated quotation system 自动报价系统 @/w ($w"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4%]wd}'#Un  
自动交易系统〔香港期货交易所有限公司〕 Gh:hfHiG  
automatic adjustment mechanism 自动调整机制 5dPPm%U{  
automatic adjustment system 自动调整系统 )U~,q>H+ %  
Automatic Clearing House 自动票据交换所 Rpi@^~aPE  
automatic exchange rates accumulation system 自动化汇率累集系统 z TM1 e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C]xKdPQj%  
automatic teller machine [ATM] 自动柜员机 QQB\$[M!Z  
autopay 自动转帐 w[A$bqz   
available assets 可用资产 [ ; $(;  
available fiscal reserve 现存财政储备 )G a%Eg9  
available profit 可用利润 ];vEj*jCX  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _I&];WM\  
average 平均;平均数;海损 $eI=5   
average basic salary 平均基本薪金 TxN'[G  
average consumer expenditure 平均消费开支;一般消费开支 R`_RcHY:  
average cost 平均成本 "'@iDq%y  
average cost of land production 增辟土地平均成本 R43yr+p  
average daily turnover 平均每日成交额 Yb~[XS |p  
average daily wage rate 平均每日工资率 }=+J&cR  
average expenditure pattern 平均开支模式 RP"YSnF3  
average growth rate 平均增长率 <Ag`pZ<s  
average net fixed assets 固定资产平均净值 ~BS Ip .  
average of relatives 相对价格平均数 123 6W+  
average price 平均价格 " ^t3VjN  
average propensity to consume 平均消费倾向;一般消费倾向 )YB @6TiD  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =lE_ Q[P  
average rate 平均率 c%5G3j  
average revenue 平均收入;平均收益 %`kO\q_  
average stock 平均库存;平均存货 M[C9P.O%w  
average yearly rent 平均年租  2]$ 7  
avoidance of double taxation 避免双重课税 7kQZ$sLc  
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 z NF.nS}:  
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