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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: >MS}7Hk\  
A share A股;甲类股份 -twIF49  
abatement of tax 减税;减扣免税额 GVn7#0x  
ABN AMRO Bank N.V. 荷兰银行 ,GZ(>|  
above-the-line expenditure 线上项目支出;经常预算支出 yq\)8Fe  
above-the-line receipt 线上项目收入;经常预算收入 %=\h=\wt  
ABSA Asia Limited 南非联合亚洲有限公司 h Sr#/dw&  
absolute change 绝对数值变更 p;BdzV>  
absolute expenditure 实际开支 4$d|}ajH  
absolute guideline figure 绝对准则数字 d/Fjs0pt  
absolute interest 绝对权益 '-gk))u>)  
absolute order of discharge 绝对破产解除令 :3{@LOil^  
absolute profit margin 绝对利润幅度 Og"50-  
absolute value 实值;绝对值 $fuFx8`2W  
absolutely vested interest 绝对既得权益 k/!Vv#8  
absorbed cost 已吸收成本;已分摊成本 S #&HB  
absorption 吸收;分摊;合并 z15(8Y@2]  
absorption rate 吸收率;摊配率;分摊率 $9Y2\'w<h6  
ACB Finance Limited 亚洲商业财务有限公司 ANn {*h  
acceptable form of reciprocity 合理的互惠条件 Zdj~B1  
acceptable rate 适当利率;适当汇率 ;Z C18@  
acceptance agreement 承兑协议 GAtK1%nPD  
acceptance for honour 参加承兑 aztP`S$h  
acceptor 承兑人;接受人;受票人 4D9l Za}  
acceptor for honour 参加承兑人 {HvR24#  
accident insurance 意外保险 Af ^6  
Accident Insurance Association of Hong Kong 香港意外保险公会 8+v6%,K2  
accident insurance scheme 意外保险计划 {Kd9}CDAZ  
accident year basis 意外年度基准 Z(*n ZT,  
accommodation 通融;贷款 bHWy9-  
accommodation bill 通融票据;空头票据 fC]+C(*d  
accommodation party 汇票代发人 @MAk/mb&  
account balance 帐户余额;帐户结余 (Qq! u  
account book 帐簿 Pw hs`YGMF  
account collected in advance 预收款项 R 5bt~U  
account current book 往来帐簿 9BNAj-Xa  
account of after-acquired property 事后取得的财产报告 [WX+/pm7>  
account of defaulter 拖欠帐目 X1#D}  
account payable 应付帐款 tNmH*"wR<  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B;hc|v{(  
account receivable 应收帐款 0%`\ 8  
account receivable report 应收帐款报表 8Tv;,a  
account statement 结单;帐单;会计财务报表 76$19  
account title 帐户名称;会计科目  Rb\=\  
accountant's report 会计师报告 f+%J=Am  
Accountant's Report Rules 会计师报告规则 ^7F!>!9Ca  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fcD$km  
Accounting Arrangements 《会计安排》 )0fQ(3oOg  
accounting basis 会计基础 peR=J7  
accounting by Official Receiver 破产管理署署长呈交的帐目 .Eh~$wm  
Accounting Circular 《会计通告》 1Qhx$If~  
accounting class 会计类别 ;oWhTj`  
accounting date 记帐日期;会计结算日期 o9q%=/@,  
accounting for money 款项核算 ~e,  
Accounting Officer 会计主任 (3{'GX2c  
accounting period 会计报告期;会计期 J>] ' {!+  
accounting policy 会计政策;会计方针 +7N6]pK|"  
accounting practice 会计惯例 HBo^8wN  
accounting principle 会计准则 !+9H=u  
accounting record 会计记录 Qj[4gN?}=  
accounting report 会计报告 3`IDm5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  L~I<y;x  
Accounting Society of China 中国会计学会 Y?ZTl762  
accounting statement 会计报表 roj/GZAy"  
accounting system 会计制度;会计系统 <MA!?7Z|  
accounting transaction 会计事项;帐务交易 (RWZ [-;)  
accounting treatment 会计处理 ;wJLH\/  
accounting year 会计年度 ;7tOFsV  
accretion 增值;添加 VGWqy4m  
accrual 应计项目;应累算数目 ,'={/)c<  
accrual basis 应计制;权责发生制 ~;wSe[  
accrual basis accounting 应计制会计;权责发生制会计 B~u{Lv TE  
accrue 应累算;应计 ElqHZ$a?  
accrued benefit 应累算利益 3f eI   
accrued charges 应计费用 [M@i,d-;A  
accrued cumulative preference share dividend 应累算的累积优先股股息 >`'#4!}G5j  
accrued expenses 应累算费用 OA4NXl'  
accrued interest payable 应付利息;应计未付利息 }@SZ!-t%rD  
accrued interest receivable 应收利息;应计未收利息 ~k|~Q\   
accrued right 累算权益 dH#S69>  
accruing profit 应累算的利润 =qCVy:RL4  
accumulated fiscal reserve 累积财政储备 3vQ?vS|2  
accumulated profit 累积利润;滚存溢利 hY-;Wfg  
accumulated reserve 累积储备 UyD=x(li  
accumulation of surplus income 累积收益盈余 H,:Cg:E/^  
acquired assets 既得资产 p Ic ;9  
acquisition 收购;购置;取得 *G'zES0x  
acquisition cost 购置成本 dm)V \?b  
acquisition expenses 购置费用 a%Mbq;  
acquisition of 100% interest 收购全部股权 K34ca-~  
acquisition of control 取得控制权 zRsT6u  
acquisition of fixed assets 购置固定资产 FspI[g UN,  
acquisition of shell “买壳” PPPRO.y  
acquisition price 收购价 (<itE3P  
act of God 天灾 ]/JE#  
acting partner 执事合伙人 [q9TTJ@2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A6q,"BS^d  
active partner 积极参与的合伙人 >(`|oD`,Y  
active trading 交投活跃 HP*x?|4  
actual circulation 实际流通 =f.f%g6  
actual cost 实际成本 JEU?@J71O  
actual expenditure 实际开支;实际支出 &tLg}7?iB  
actual income 实际入息;实际收入;实际收益 84e)huAs  
actual market 现货市场 ,XI,B\eNk  
actual price 现货价;实际价格 K&D -1u  
actual profit 实际利润 \P&'4y~PL  
actual quotation 实盘;实际价位;实际报价 EG7ki0  
actual year basis 按实际年度计算 s/`4]B;2U  
actuals 实货 k-b_ <Tbo|  
actuarial investigation 精算调查 q<,?:g$k  
actuarial principle 精算原则 yr[iAi"  
actuarial report 精算师报告 kx]f`b  
Actuarial Society of Hong Kong 香港精算学会 EOVHTDkKf  
actuarial valuation 精算师估值 .6(Bf$E  
actuary 精算师 ?n?Ep[D  
ad referendum agreement 暂定协议;有待覆核的协定 l OI(+74  
ad valorem duty 从价税;按值征税 8 x|NR?  
ad valorem duty system 从价税制 Vnv<]D zC  
ad valorem fee 从价费 p9oru0q  
ad valorem tariff 从价关税 e9k}n\t3  
additional allowance 额外免税额 2ZNTg@o  
additional amount for unexpired risk 未过期风险的额外款额 0 (@8   
additional assessable profit 补加应评税利润 MfCu\[qOz  
additional assessment 补加评税 [<`xAh_,  
additional commitment 额外承担 v;?t=}NwF  
additional commitment vote 额外承担拨款 YpL{c*M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |+cyb<(V J  
additional dependent parent allowance 供养父母额外免税额 < ynm A  
additional provision 额外拨款 /D 2v 1  
additional stamp duty 附加印花税 YOP=gvZq  
additional tax 补加税罚款;补加税款 i. `S0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 N@?Fpmu/k  
adjudged bankrupt 被裁定破产 `"A\8)6-  
adjudicated bankrupt 裁定破产人 XZ Z Ml  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )I.[@#-  
adjudication of bankruptcy 裁定破产;宣告破产 wEKm3mY;  
adjudication of insolvency 裁定无力偿还债务 qJ5Y}/r  
adjusted actual 经调整的实数;调整后的实数 z/6kxV89  
adjusted current assets 经调整的流动资产;调整后的流动资产 \8{C$"F  
adjusted figure 经调整的数字;调整后的数额 <`H:Am`  
adjusted liabilities 经调整的负债;调整后的负债 S"5</*  
adjusted loss 经调整的亏损;调整后的亏损 r\ ` R$  
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 mBQ6qmK   
adjusted profit 经调整的利润;调整后的利润 3AX/A+2  
adjusted surplus 经调整的盈余额;调整后的盈余额 9oc.`-e\?  
adjusted value 经调整的价值;调整后的价值 ?Xh=rx_  
adjustment 调整;修订;理算〔保险〕 p`33`25  
adjustment centre 调剂中心 S7E:&E&  
adjustment lag 调整过程的时间差距;调整时差 t+q:8HNh  
adjustment mechanism 调整机制 Q4CxtY  
adjustment of loss 亏损调整 W O|2x0K  
adjustment process 调整过程;调整程序 4=*VXM/  
adjustment range 调整幅度 NnrX64|0  
administered exchange rate 受管制汇率 jP@H$$-=wH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ylmf^G@JC  
administration expenses 行政费用 Kn=P~,FaG3  
administration fee 手续费;行政费 ;gK+AU  
administration in bankruptcy 破产管理 J --9VlC'  
administration order 遗产管理令 c5R58#XK=  
administrator 管理人;遗产管理人 =WFMqBh<`  
administrator of the estate 遗产管理人 ,K3)f.ArYc  
admission of debt 债项承认书 G/N'8Q)  
admission of proof 接纳债权证明 i7cMe8  
advance 放贷款项;垫付款项;预支款项;预付款项 RUYw D tC  
advance account 暂支帐目;预付款帐户 .OX.z~":y  
advance compensation 预付补偿金 B~caHG1b  
advance from shareholder 股东垫款 |DwI%%0(F  
advance pending reimbursement 预支以待日后付还 oBifESJ  
advanced economy 先进经济体系 NU I|4X  
advancement 预付;预付财产 k3}ymhUf  
advances warrant 垫款令 JV(|7Sk  
advancing 贷出 Ol{)U;, `  
adverse balance 逆差 + [|2k(U  
adverse exchange 逆汇 yZUB8erb.  
advertisement addressed to shareholders 在报章刊登的致股东通告 ) i.p[  
advice for collection 托收通知书 &AZr (>  
advice of drawing 提款通知书;汇票通知书 <,HdX,5  
advice of payment 付款通知 Ia0.I " ,  
Advisory Committee [Securities and Futures Commission] FTtYzKX(bv  
谘询委员会〔证券及期货事务监察委员会〕 iW.8+?Xq&  
Advisory Committee on Diversification 经济多元化谘询委员会 e@NS=U` <  
affidavit 誓章;遗产申报誓章 6b6}HO  
affidavit of no receipt 述明无收款的誓章 Q$iv27  
affiliate 联号;联营公司;附属公司 )O#>ONm^  
affiliated company 附属公司;联号;联营公司 [0Z r z+q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a}hpcr({?  
affordability 负担能力 J+Q ;'J  
African Development Bank [AfDB] 非洲开发银行 2/E3~X7  
after-acquired property 事后取得的财产 5?kF'yksR  
after-hours dealing 市后交易 @Zjy"u  
after-tax profit 税后盈利;税后利润;税后溢利 UccnQZ7/I  
agency agreement 代理协议 q 1Rk'k4+  
agency expenses 代理机构的开支 TL1pv l  
agency fee 代理费 a^,6[  
Agency Law 《代理法》 m9wV#Ldu  
agent 代理人;承销人 mI@E>VCV[  
agent of company 公司代理人 st+X~;PX*  
agent's fee 代理人费;经纪费 ) $#ov-]  
aggregate 总计;总数;总体数字 ;jo,&C  
aggregate amount 总款额;总额 `:}GE@]  
aggregate assets and liabilities 总体资产与负债 |A 8xy#  
aggregate at constant price 按固定价格计算的总体数字 4F??9o8}  
aggregate demand 总需求 )l\BZndf  
aggregate gross position 总持仓量 1Xu\Tm\Ux  
aggregate limit 总限额 Y3mATw 3Wh  
aggregate of salaries tax 合计薪俸税 ~Q0jz/#c  
aggregate performance 总体表现;总体业绩 6f\0YU<C&  
aggregate supply 总体供应 CJ {?9z@$.  
aggregate surplus 总盈余 :PY~Cws  
aggregate total 整体总额 qyP@[8eH  
aggregate value 总值;合计价值 TStu)6%`  
aggregated basis 合计基准 TsfOod   
aggregated net chargeable income 合计应课税入息实额 P%ev8]2  
aggregation 合并计算;合计;总和 6wqq"6w  
aggregation of incomes of husband and wife 夫妇入息合并计算 b U-Cd  
aggregation of property 财产的总和 \3O#H  
agio 差价;贴水 =V/$&96Q  
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》 : \:jIP  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O<)"k j 7  
《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》 Z>wg o@z%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <6Y o%xt  
《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》 ppM d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fY}e.lD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PHyS^J`  
agreement for a settlement 授产协议 !D7/Ja  
agreement for assignment 转让协议 *h-_   
agreement for sale 售卖协议;买卖协议 L/"u,~[  
agreement for sale and purchase 买卖协议 8N'`kd~6[  
agreement for the payment of interest 支付利息协议 DSM,dO'  
agreement for the repayment of money 还款协议 kK16+`\+  
agreement of reinsurance 再保险协议 cr27q6_  
Agricultural Bank of China 中国农业银行 vMRM/.  
air passenger departure tax 飞机乘客离境税 |F iL1_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i(a2FKLy  
airport tax 机场税 z5=&qo|f9l  
alcohol duty 酒精税 Yih^ZTf]O?  
alienation 让与;让渡;转让 xD8x1-  
alimony 生活费;赡养费 n,wLk./`  
All Ordinaries Index [AOI] 所有普通股指数 dp&4G6Y<A  
all risks 全险;综合险 Fm#4;'x5E  
All Sales Record for Stock Market 《股票市场成交报告》 V2u^sy  
Allied Capital Resources Limited 新联财务有限公司 Y(m/E.h.~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y@Lv>p  
allocation letter 拨款信件 \(cu<{=rU  
allocation of fund 分配款项;预留款项 eg3zp gZ  
allocation of profit 利润分配;溢利分配 W&A22jO.1  
allocation warrant 拨款令 bO>Mvf  
allotment 分配;配股 3R !Mfz*  
allotment notice 股份配售通知;配股通知 }e9E+2}Z\  
allotment of shares 股份分配 51*o&:eim  
allowable 可获宽免;免税的 ([qw#!;w;  
allowable business loss 可扣除的营业亏损 &s_[~g<  
allowable expenses 可扣税的支出 HfFP4#C,  
allowance 免税额;津贴;备抵;准备金 >Yl?i&3n  
allowance for debts 债项的免税额 '%. lY9D  
allowance for depreciation by wear and tear 耗损折旧免税额 b* no.eB  
allowance for funeral expenses 殡殓费的免税额 gLaFIeF<+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _Su? VxU  
allowance for repairs and outgoings 修葺及支出方面的免税额 XTG*56IzL  
allowance to debtor 给债务人的津贴 pa~.[cBI  
alteration of capital 资本更改 qq]ZkT}   
alternate trustee 候补受托人 JY(_}AAu  
amalgamation 合并 -|~6Zf"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DDwH9*  
ambit of charges 征税范围;收费范围 nBgksB*A  
amended valuation 经修订的估值 ?}D@{%O3T  
American Commodities Exchange 美国商品交易所 5sao+dZ"|  
American Express Bank Limited 美国运通银行 m;>HUTj  
American Stock Exchange 美国证券交易所 N32!*TsWs  
amortization 摊销 _bHmcK  
amount due from banks 存放银行同业的款项 JpvE c!cli  
amount due from banks abroad 存放海外银行同业的款项 63#Sf$p{v  
amount due from holding companies 控股公司欠款 t,]r%  
amount due from local banks 存放本港银行同业的款项 RC sQLKqF  
amount due to banks 银行同业的存款 1[ ME/r  
amount due to banks abroad 海外银行同业的存款 z:ue]7(.  
amount due to holding companies 控股公司存款 nr Jl>H  
amount due to local banks 本港银行同业的存款 C:"Al-  
amount due to outport banks 外埠银行同业的存款 y[UTuFv~Q  
amount for note issue 发行纸币的款额 <T>C}DGw  
amount of bond 担保契据的款额 I0h/x5  
amount of consideration 代价款额 XkHO=  
amount of contribution 供款数额 AMp[f%X  
amount of indebtedness 负债款额 v/ dSz/<]  
amount of principal of the loan 贷款本金额 :rnn`/L  
amount of rates chargeable 应征差饷数额 4GH?$p|LX  
amount of share capital 股本额 8{Bcl5]<  
amount of sums assured 承保款额 Z!0D97^  
amount of variation 变动幅度 th}Q`vg0  
amount of vote 拨款数额 Y,RBTH  
amount payable 应付款额 ^G.PdX$M  
amount receivable 应收款额 2j9Mr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '2vZ%C$  
analysis 分析 %a{$M{s  
ancillary risk 附属风险 x6d+`4  
annual account 周年帐目;周年帐目报表;年度决算;年结 {9q~bt  
annual accounting date 年结日期 OGw =e{  
annual allowance 每年免税额;年积金;年度津贴;年津 IP~*_R"bM  
annual balance 年度余额 h|$.`$  
annual disposable income 每年可动用收入 9+)5#!0  
annual estimates 周年预算 aF7" 4^P  
annual fee 年费 8  ;y N  
annual general meeting 周年大会 f7c%Z:C#Y  
annual growth rate 年增率;每年增长率 cY  ^>`  
annual long-term supplement 长期个案每年补助金 paF$ o6\  
annual pensionable emolument 可供计算退休金的年薪 2 1.;lj  
annual report 年报 y#!8S{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HP}d`C5<R  
annual return 周年报表;周年申报表;每年报税表格 3qR%Mf'  
Annual Return Rules 《周年报表规则》 ;HtHN K(o  
annual review of consumer prices 每年消费物价回顾 jc) [5i0  
annual roll-forward basis 逐年延展方式 DF|(CQs9  
annual salary 年薪 -.~Dhk  
annual statement 年度报表;年度决算表 x9)^0Hbo  
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 $-H#M] Gq  
annuitant 年金受益人 vY&[=2=  
annuity 年金 78&jaw*1A  
annuity contract 年金合约 {s&6C-  
annuity on human life 人寿年金 h W\q  
antecedent debt 先前的债项 @iWql*K;m  
ante-dated cheque 倒填日期支票 8Ux3,X=  
anticipated expenditure 预期开支 'B ocMjRA  
anticipated net profit 预期纯利 *Hx{eqC  
anticipated revenue 预期收入 RoCX*3d  
anti-inflation measure 反通货膨胀措施 p0U4#dD6  
anti-inflationary stance 反通货膨胀立场 ^vPM\qP#g  
apparent deficit 表面赤字 9(g?{6v|  
apparent financial solvency 表面偿债能力 &i179Qg!  
apparent partner 表面合伙人 xs y5"  
application for personal assessment 个人入息课税申请书 FvQ>Y')R7Z  
application of fund 资金应用 !)~b Un  
application to release as liquidator and to destruct the books of accounts and documents .Az' THD}  
申请免除清盘人职务及毁灭帐簿与文件 c193Or'6Y  
appointed actuary 委任精算师  MO|aN,  
appointed auditor 委任核数师;委任审计师 [}Vne;V  
appointed trustee 委任的受托人 `./$hh  
appointer 委任人 XC"]/ y  
apportioned pro rata 按比例分摊 Goa0OC,  
apportionment 分配;分摊 b2]1Dfw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g/e\ EkT  
apportionment formula 分摊方程式 2MaHD}1Jw  
apportionment of estate duty 遗产税的分摊 f}Mx\dc  
appraisal 估价;评估 ?.Z4GWyXa  
appreciable growth 可观增长 mxUM&`[  
appreciable impact 显着影响 Khp`KPxz%  
appreciable increase 可观增长 .21[3.bp/q  
appreciation 增值;升值 u hW @ Y+  
appreciation against other currencies 相对其他货币升值 %s<7 M@]f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b3]QH h/  
appreciation tax 增值税 8L]em&871  
appropriation 拨款;拨用;拨付 >Z@^R7_W  
appropriation account 拨款帐目 i7]\}w|  
Appropriation Bill 拨款法案 ,)-7f|  
appropriation-in-aid system 补助拨款办法 I,J*\)-%J  
approved assets 核准资产 X/Umfci  
approved basket stock 认可一篮子证券 l'TM^B)`c  
approved budget 核准预算 <d!_.f}v  
approved charitable donation 认可慈善捐款 qXC>D Gy  
approved charitable institution 认可慈善机构 &} %rZU  
approved currency 核准货币;认可货币 iv@ey-,<  
approved estimates 核准预算 OtK=UtVI  
approved estimates of expenditure 核准开支预算 >(nb8T|  
approved overseas insurer 核准海外保险人 S-@E  
approved overseas trust company 核准海外信托公司 >Wvb!8N  
approved pooled investment fund 核准汇集投资基金 91Bl{  
approved provident fund scheme 认可公积金计划 w;f$oT  
approved provision 核准拨款 e lj]e  
approved redeemable share 核准可赎回股份 hn]><kaA  
approved regional stock 认可地区性证券 DMO8~5  
approved retirement scheme 认可退休金计划 NbG`v@yH  
approved subordinated loan 核准附属贷款 \0. c_  
arbitrage 套戥;套汇;套利 }&|S8:   
arbitrageur 套戥者;套汇者 {Yp>h5nwM_  
arbitrary amount 临时款项 hS(}<B{x!  
arrangement 措施;安排;协定 G1K72M}CW  
arrears 欠款 B"sQ\gb%Q  
arrears of pay 欠付薪酬 6yZ!K  
arrears of revenue 逾期未收税款;逾期未收的帐项 mhTi{t_fHM  
articles of association 组织章程;组织细则;组织章程细则 i`#5dIb   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^0" W/  
ascertainment of profit 确定利润 b3Nr>(Z<}  
"Asia Clear" “亚洲结算系统” 5k/Y7+*?E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 qRy<W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~@g7b`t=la  
Asian Development Fund [ADF] 亚洲发展基金 yKSvg5lLy  
Asian dollar bond 亚洲美元债券 3!]S8Y*LQP  
Asian dollar market 亚洲美元市场 |cKo#nfzZ  
Asian dollar rate 亚洲美元利率 #{97<sU\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 yn&+ >{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z :51Q  
asked price 沽盘;喊价;索价;卖方报价 -U'3kaX5<  
assessable income 应评税入息 :f1Q0klwP  
assessable loss 应评税亏损 (vL-Z[M!  
assessable profit 应评税利润 H#yBWvj*H  
assessable value 应评税值 v(PwE B]  
assessed profit 估定利润 dG5p`N %  
assessed value 经评估价值 &,vPZ,7l  
assessment 评税;评定;估价;评税单 FwD"Pc2  
assessment number 评税编号;估价编号 doeYc  
assessment of additional tax 补加税评税 =/_tQR~  
assessment of performance 业绩评估;实绩评价 #|\w\MJamP  
Assessor 评税主任 Qe8F(k~k  
asset price bubbles 资产价格泡沫 ey4RKk,  
asset-backed securities 具资产保证的证券 %p?+r  
assets accretion 资产增值 ean_/E  
assets and liabilities 资产与负债 K7o!,['W  
assets betterment statement 资产递增表;资产改进表 f;";P  
assets lending 实物放款;有抵押贷款 0|mF /  
assets of the company passing on the death 死者去世时转移的公司资产 osB8 '\GR  
assets pledged as security for liabilities 用作负债抵押的资产 ZV:cg v  
assets portfolio 资产投资组合 f]N.$,:$  
assets price 资产价格 T_T@0`7  
assets quality 资产质素 !{hC99q6  
assets realization 资产变现 |/Q7 o1i  
assets refinancing arrangement 资产再集资安排 CVo2?ZQ  
assets securitization 资产证券化 %OS}BAh^i  
assets situated outside Hong Kong 在香港以外地方的资产 T4H/D^X|  
assets stripping 削减资产;拆卖资产 .aJ\^Fx  
assets value 资产值 J-Xw}|>@  
assignee 承让人 QPL6cU$&R  
assignment 转让;转让书;转让契 oaxCcB=\  
assignment of interest 权益转让 k{M4.a[(  
assignment of letters patent and trade mark 专利证书及商标转让 G.#`DaP  
assignment of property 物业转让;物业转让书 x+1Cs$E;  
assignment right 转让权 7r,s+u.  
assignor 转让人 }r%Si  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vR;?~^{*s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xV]eEOiLM  
associate member 附属会员 55aJ =T  
associated body corporate 相联法人团体 ZjCT * qx  
associated company 相联公司;联属公司 iA=QK u!  
associated corporation 相联法团 ?ks3K-.4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #2&DDy)B f  
公认会计师公会〔英国〕 M}jF-z  
Association of Futures Exchange Brokers 香港期货经纪协会 f8Z[prfP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V_)G=#6Dy  
association of underwriters 承保人组织 (+M]C]  
assumption of control 接管 >j&+mii  
assurance 担保;保险;转易;转易书 sR(or=ub~  
assurance of interest 权益的转易 m6'VMW  
at 19XX price 按一九XX年价格计算 s"tyCDc.c  
at a discount 按赔价计算;按贴水价格计算;打折扣 2;!,:bFb  
at a premium 按溢价计算;按升水价格计算 k`#OXLR  
at call 通知付款;按通知 k)'y;{IN  
at constant market price 按固定市价计算 G {wIY"~4  
at constant price 按固定价格计算 960[.99  
at cost 按成本计算 ar+ j`QIe  
at current market price 按当时市价计算;按现时市价计算 |Z ), OW  
at current price 按当时价格计算;按现时价格计算 $ NNd4d*  
at factor cost 按要素成本计算;按生产要素成本计算 -> $]`h"  
at money-of-the-day price 按付款当日价格计算 }(*eRF'  
at or better 按指定或较佳价位〔买卖指令〕 gd#j{yI/Xf  
at par 按面值计算;平价 dp&8:jy  
at sight 见票即付 %3"xn!'vf  
at the close 按收市盘 k PuY[~i%  
at the opening 按开市盘 pQ:7%+Om  
attestation 见证;见证条款 y;'yob  
at-the-money option 平价期权 i. O670D  
attorney 受权人;受托代表人 A>C&`A=-  
attornment 新拥有人承认书 tBJCfM  
attributable profit 可归属利润 H8$l }pOz  
attributable share value 可归属股份价值 p,(gv])ie  
Auckland Stock Exchange 奥克兰证券交易所 V'-}B6 3S>  
auction 拍卖 ?W6qwm,?L  
auctioneer 拍卖商 *y6zwe !M  
audit 审计;核数 S-^:p5{r  
Audit Commission 审计署 Bf)}g4nYn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :TPT]q d@  
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〕 u ZzO$e  
audit review 帐目审查 H K]-QTEn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F!N D  
audited account 审计帐目;经审计的帐目 CrvL[6i  
audited annual account 经审计的周年帐目 6"OwrJB  
audited balance sheet 经审计的资产负债表 \B72 # NR  
auditor 核数师;核数主任;审计师 iZ^tLnc  
auditor's certificate 核数师证明书;审计师证明书 lKtA.{(  
auditor's report 核数师报告;审计师报告 1KHFzx,  
Aussie bond 澳元债券 \3WF-!xe  
austerity budget 紧缩预算 .el&\Jt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ()Tl\  
Australia All Ordinaries Index 澳洲所有普通股票指数 As5*)o"&  
Australian Dollar [AUD] 澳元 "UNWbsn6Qr  
Australian Options Market 澳大利亚期权市场 9A7LDHst7  
Australian Securities Commission 澳洲证券事务监察委员会 *h <_gn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -VC k k  
Australian Stock Exchange 澳大利亚证券交易所 -l:4I6-hi  
Austrian Schilling [ATS] 奥地利先令 _S$ SL%;\  
authentication 认证;鉴证 E~4d6~s  
authority to purchase 委托购买证;委购书 +n'-%?LD&  
authorization 认可;核准;授权;授权书 FZk=-.Hk  
authorization by direction 指示授权 %ZKP d8  
authorization by instruction 指令授权 ?QJS6i'k  
authorization by warrant 令状授权 hggP9I :s,  
authorization of unit trust 单位信托的认可 4Go$OQ`  
authorized agent 指定代理人 Ml"i^LR+  
authorized capital 法定资本 z_;:6*l=:  
authorized clerk 出市员 80'!XKSP  
authorized dealer 认可交易商  Zk={3Y  
authorized financial institution 认可财务机构 ekR/X  
authorized fund 认可基金 r bfIH":  
authorized fund house 获授权的基金公司;认可基金公司 cs-wqxTX[$  
authorized institution 认可机构 ?W27 h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /s/\5-U7q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zUQn*Cio e  
authorized insurer 获授权保险人;获认可承保人 iNlY\67sW  
authorized investment 特准投资项目 =ws iC'  
authorized person 获授权人 Zy J-}[z  
authorized representative 获授权代表 _l,_NV&T  
authorized share capital 法定股本 dcn/|"jr  
automated quotation system 自动报价系统 Ifx EM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] t.s;dlx[@  
自动交易系统〔香港期货交易所有限公司〕 *v}3So  
automatic adjustment mechanism 自动调整机制 oe4r_EkYwW  
automatic adjustment system 自动调整系统 7NFRCCXHQ  
Automatic Clearing House 自动票据交换所 X2[d15!9  
automatic exchange rates accumulation system 自动化汇率累集系统 2HX#:y{\l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i".nnAI:  
automatic teller machine [ATM] 自动柜员机 T4c]VWtD  
autopay 自动转帐 +46m~" ]  
available assets 可用资产 F%-KY$%  
available fiscal reserve 现存财政储备 "p"M9P'  
available profit 可用利润 !gyEw1Re7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?=},%^  
average 平均;平均数;海损 ii)DOq#2  
average basic salary 平均基本薪金 [( O*W  
average consumer expenditure 平均消费开支;一般消费开支 .Fl5b}C(  
average cost 平均成本  BH<jnQ  
average cost of land production 增辟土地平均成本 ozCH1V{p  
average daily turnover 平均每日成交额 cns~)j~  
average daily wage rate 平均每日工资率 5McOSy  
average expenditure pattern 平均开支模式 U65a _dakk  
average growth rate 平均增长率 *"HA=-Z;  
average net fixed assets 固定资产平均净值 xQ]^wT.Q  
average of relatives 相对价格平均数 #~JR_oQE!  
average price 平均价格 <@](uWu  
average propensity to consume 平均消费倾向;一般消费倾向 n>o0PtGxC  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o4U[;.?c  
average rate 平均率 Z'<I Is:J  
average revenue 平均收入;平均收益 y@'~fI!E4  
average stock 平均库存;平均存货 ,,Ia4c  
average yearly rent 平均年租 bT8 ?(Iu  
avoidance of double taxation 避免双重课税 \'>8 (i~  
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 Ij_h #f   
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