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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: J1waiOh  
A share A股;甲类股份 S}q6CG7 u  
abatement of tax 减税;减扣免税额 <q V<dK&W  
ABN AMRO Bank N.V. 荷兰银行 28KS*5S  
above-the-line expenditure 线上项目支出;经常预算支出  a=<l}`*  
above-the-line receipt 线上项目收入;经常预算收入 Le&SN7I  
ABSA Asia Limited 南非联合亚洲有限公司 r sf +dC  
absolute change 绝对数值变更 <1H bjR w  
absolute expenditure 实际开支 nu1s  
absolute guideline figure 绝对准则数字 B 4pJg  
absolute interest 绝对权益 R^`#xQ  
absolute order of discharge 绝对破产解除令 S\"/=|\  
absolute profit margin 绝对利润幅度 - J9K  
absolute value 实值;绝对值 'N?,UtG R  
absolutely vested interest 绝对既得权益 >tfy\PY:  
absorbed cost 已吸收成本;已分摊成本 '%@fW:r~  
absorption 吸收;分摊;合并 ,O[HX?>  
absorption rate 吸收率;摊配率;分摊率 "r6DZi(^K  
ACB Finance Limited 亚洲商业财务有限公司 wI!>IV(5  
acceptable form of reciprocity 合理的互惠条件 ?U~9d"2=  
acceptable rate 适当利率;适当汇率 ;(cq aB  
acceptance agreement 承兑协议 #$&!)13  
acceptance for honour 参加承兑 l.r i ]e  
acceptor 承兑人;接受人;受票人 |[ymNG  
acceptor for honour 参加承兑人 S]kY'(V(*  
accident insurance 意外保险 J2\%rb,  
Accident Insurance Association of Hong Kong 香港意外保险公会 H pHXt78  
accident insurance scheme 意外保险计划  FSaCbs(  
accident year basis 意外年度基准 |Co ?uv i  
accommodation 通融;贷款 4ZY0!'be-R  
accommodation bill 通融票据;空头票据 1l$c*STK  
accommodation party 汇票代发人 :Ogt{t  
account balance 帐户余额;帐户结余 5&WYL  
account book 帐簿 Ccmo(W+0  
account collected in advance 预收款项 (^fiw%#  
account current book 往来帐簿 4{?Djnh  
account of after-acquired property 事后取得的财产报告 Y#9dVUS  
account of defaulter 拖欠帐目 UADD 7d  
account payable 应付帐款 oe<9CK:?>  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "*E#4e[  
account receivable 应收帐款 F ] e]  
account receivable report 应收帐款报表 & 5!.!Z3  
account statement 结单;帐单;会计财务报表 0{0|M8  
account title 帐户名称;会计科目  jpc bW  
accountant's report 会计师报告 o1x IGP<  
Accountant's Report Rules 会计师报告规则 Q/oel'O*x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ai7*</ls  
Accounting Arrangements 《会计安排》 7B@[`>5?%L  
accounting basis 会计基础 1'c  
accounting by Official Receiver 破产管理署署长呈交的帐目 0_d,sC?V  
Accounting Circular 《会计通告》 )/BI :)  
accounting class 会计类别 jmgU'w-s  
accounting date 记帐日期;会计结算日期 {\!_S+}{  
accounting for money 款项核算 3urL*Fw,  
Accounting Officer 会计主任 gxry?':  
accounting period 会计报告期;会计期 D^+#RR'#,  
accounting policy 会计政策;会计方针 B3Id}[V  
accounting practice 会计惯例 Xr54/.{&@  
accounting principle 会计准则 =D<{uovQB  
accounting record 会计记录 Algk4zfK2,  
accounting report 会计报告 '~2S BX?J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yi7m!+D3  
Accounting Society of China 中国会计学会 Z x9oj  
accounting statement 会计报表 g3r4>SA  
accounting system 会计制度;会计系统 ~NYy@l   
accounting transaction 会计事项;帐务交易 Q;m:o8Q5  
accounting treatment 会计处理 #/u%sX`#y  
accounting year 会计年度 9>y6zFTV  
accretion 增值;添加 ?&Zfb  
accrual 应计项目;应累算数目 }co v"o  
accrual basis 应计制;权责发生制 ZeVb< g  
accrual basis accounting 应计制会计;权责发生制会计 II !Nr{A  
accrue 应累算;应计 a!Z.ZA  
accrued benefit 应累算利益 5,3Yt~\m  
accrued charges 应计费用 GfEg][f  
accrued cumulative preference share dividend 应累算的累积优先股股息 @<$-*,  
accrued expenses 应累算费用 ig Mm.1>  
accrued interest payable 应付利息;应计未付利息 JI{|8)S  
accrued interest receivable 应收利息;应计未收利息 ~*WSH&ip  
accrued right 累算权益 8Vcg30_+  
accruing profit 应累算的利润 bVE t?E*+  
accumulated fiscal reserve 累积财政储备 Ood8Qty(  
accumulated profit 累积利润;滚存溢利 y6.Q\=  
accumulated reserve 累积储备 ?W  l=F/  
accumulation of surplus income 累积收益盈余 >"^H"K/T  
acquired assets 既得资产 %kM|Hk3d  
acquisition 收购;购置;取得 [i7Ug.Oi"  
acquisition cost 购置成本 k5]M~"  
acquisition expenses 购置费用 J&%d(EJM  
acquisition of 100% interest 收购全部股权 cR 0+`&  
acquisition of control 取得控制权 K OZHz`1!  
acquisition of fixed assets 购置固定资产 {fi:]|<1h  
acquisition of shell “买壳” < I}O_:%  
acquisition price 收购价 +9S_H(  
act of God 天灾 !}u'%  
acting partner 执事合伙人 +bi%4DA  
active market 买卖活跃的市场;交投畅旺的市场;旺市 r^<W$-#  
active partner 积极参与的合伙人 4%h@K(iN  
active trading 交投活跃 qT( 3M9!  
actual circulation 实际流通 /RLeD  
actual cost 实际成本 2yYq/J  
actual expenditure 实际开支;实际支出 c< ke)@  
actual income 实际入息;实际收入;实际收益 `4 Jlf!  
actual market 现货市场 *], ]E;  
actual price 现货价;实际价格 Jh3(5d"MV  
actual profit 实际利润 o $k1&hyH  
actual quotation 实盘;实际价位;实际报价 &|t*9 D  
actual year basis 按实际年度计算 9~8UG (  
actuals 实货 j5lSu~  
actuarial investigation 精算调查 nl9G1Sm(E  
actuarial principle 精算原则 N7A/&~g5L  
actuarial report 精算师报告 SKx&t-  
Actuarial Society of Hong Kong 香港精算学会 B>dXyo  
actuarial valuation 精算师估值 /UG H7srx  
actuary 精算师 DL&\iR  
ad referendum agreement 暂定协议;有待覆核的协定 "Dbjp5_  
ad valorem duty 从价税;按值征税 [[{y?-U  
ad valorem duty system 从价税制 3Lx]-0h  
ad valorem fee 从价费 ,z6&k   
ad valorem tariff 从价关税 p 4k*vuu>  
additional allowance 额外免税额 ISy\g`d`C  
additional amount for unexpired risk 未过期风险的额外款额 &5fM8 Opkd  
additional assessable profit 补加应评税利润 vi+k#KE  
additional assessment 补加评税 92}UP=RW!  
additional commitment 额外承担 VH&6Tm1  
additional commitment vote 额外承担拨款 AplXl=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vh8{*9+  
additional dependent parent allowance 供养父母额外免税额 :G#>):  
additional provision 额外拨款 mz\d>0F U.  
additional stamp duty 附加印花税 _KSYt32N  
additional tax 补加税罚款;补加税款 Jj:4l~b,w  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &r \pQ};  
adjudged bankrupt 被裁定破产 (uB evU\  
adjudicated bankrupt 裁定破产人 fL[(;KcAa  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5f&+(Wqw  
adjudication of bankruptcy 裁定破产;宣告破产 8+ 5-7)  
adjudication of insolvency 裁定无力偿还债务 vO#4$ ,  
adjusted actual 经调整的实数;调整后的实数 !MNo 8dC;  
adjusted current assets 经调整的流动资产;调整后的流动资产 86J7%;^Xa  
adjusted figure 经调整的数字;调整后的数额 E}S)uI,gn  
adjusted liabilities 经调整的负债;调整后的负债 I2JE@?  
adjusted loss 经调整的亏损;调整后的亏损 ?(Dk{-:T'  
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 RC5b'+E&#  
adjusted profit 经调整的利润;调整后的利润 tWkD@w`Lnn  
adjusted surplus 经调整的盈余额;调整后的盈余额 )M5:aSRz  
adjusted value 经调整的价值;调整后的价值 kFPZ$8e  
adjustment 调整;修订;理算〔保险〕 Xrpzc~(  
adjustment centre 调剂中心 AhOvI {  
adjustment lag 调整过程的时间差距;调整时差 rSU%!E+|<  
adjustment mechanism 调整机制 ; qT~81  
adjustment of loss 亏损调整 HhfuHZ<  
adjustment process 调整过程;调整程序 3cK`RM `  
adjustment range 调整幅度 8NLTq|sW  
administered exchange rate 受管制汇率 [eV!ho*r  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0( fN  
administration expenses 行政费用 '+tU8Pb  
administration fee 手续费;行政费 ndRy&[f7  
administration in bankruptcy 破产管理 ]<D9Q>  
administration order 遗产管理令 0*?~I;.2m$  
administrator 管理人;遗产管理人 q=8I0E&q  
administrator of the estate 遗产管理人 v@bs4E46e  
admission of debt 债项承认书 Ql-RbM  
admission of proof 接纳债权证明 ^Xjh?+WM  
advance 放贷款项;垫付款项;预支款项;预付款项 "T4Z#t  
advance account 暂支帐目;预付款帐户  S5RQ  
advance compensation 预付补偿金 .Y.\D\>~  
advance from shareholder 股东垫款 ?YR/'Vq97  
advance pending reimbursement 预支以待日后付还 L5C4#X  
advanced economy 先进经济体系 ;hsgi|Cy-  
advancement 预付;预付财产 MrIo.  
advances warrant 垫款令 SJhcmx+  
advancing 贷出 M%H<F3  
adverse balance 逆差 uZ mi  
adverse exchange 逆汇 z@hlN3dg  
advertisement addressed to shareholders 在报章刊登的致股东通告 Yrp WGK520  
advice for collection 托收通知书 i>gbT+*E!  
advice of drawing 提款通知书;汇票通知书 GJW>8*&&(  
advice of payment 付款通知 :5?g<@  
Advisory Committee [Securities and Futures Commission] >U@7xeK  
谘询委员会〔证券及期货事务监察委员会〕 A@^e 4\  
Advisory Committee on Diversification 经济多元化谘询委员会 B9;dX6c  
affidavit 誓章;遗产申报誓章 2[i:bksjW  
affidavit of no receipt 述明无收款的誓章 D6!`p6r+  
affiliate 联号;联营公司;附属公司 HpI[Af}l  
affiliated company 附属公司;联号;联营公司 x6A*vP0nm)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7B GMG|  
affordability 负担能力 ,ZyTYD|7  
African Development Bank [AfDB] 非洲开发银行 xcO Si>  
after-acquired property 事后取得的财产 m_~!Lj[u.  
after-hours dealing 市后交易 :Mr_/t2(  
after-tax profit 税后盈利;税后利润;税后溢利 xk=5q|u_-  
agency agreement 代理协议 yRaB\'  
agency expenses 代理机构的开支 T1ZAw'6(K  
agency fee 代理费 b!VaEK  
Agency Law 《代理法》 9j458Yd4*  
agent 代理人;承销人 E.kGBA;a?  
agent of company 公司代理人 MH|!tkW>:  
agent's fee 代理人费;经纪费 )24r^21.q  
aggregate 总计;总数;总体数字 `mV&[`NZ  
aggregate amount 总款额;总额 +5(#~  
aggregate assets and liabilities 总体资产与负债 B5"(NJ;  
aggregate at constant price 按固定价格计算的总体数字 X&sXss<fO%  
aggregate demand 总需求 h%MjVuLn  
aggregate gross position 总持仓量 @ ]u nqCO  
aggregate limit 总限额 c%Y%c2([  
aggregate of salaries tax 合计薪俸税 !gv/jdF  
aggregate performance 总体表现;总体业绩 >pjmVl w?  
aggregate supply 总体供应 d0YN :lJc  
aggregate surplus 总盈余 'r6s5 WC  
aggregate total 整体总额 bY:A7.p7#  
aggregate value 总值;合计价值 ]c,ttS _  
aggregated basis 合计基准 \O 9j+L"  
aggregated net chargeable income 合计应课税入息实额 (i4=}Kn2  
aggregation 合并计算;合计;总和 *9((X,v@/  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ndq|Hkd  
aggregation of property 财产的总和 f Co-ony  
agio 差价;贴水 gZ6]\l]J{  
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》 _y{z%-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )`?Es8uW  
《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:bRzD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wzhM/Lmo\z  
《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》 :eqDEmr>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \"BoTi'2!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 / *J}7  
agreement for a settlement 授产协议 isK~=  
agreement for assignment 转让协议 Z+h^ ie"g  
agreement for sale 售卖协议;买卖协议 /7#KkMg  
agreement for sale and purchase 买卖协议 `HXP*Bp#  
agreement for the payment of interest 支付利息协议 [*ylC,w  
agreement for the repayment of money 还款协议 r jfcZ@  
agreement of reinsurance 再保险协议 =pQA!u]QE  
Agricultural Bank of China 中国农业银行 @D_=M tF<  
air passenger departure tax 飞机乘客离境税 a=bP   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~`M>&E@Y_/  
airport tax 机场税 (h>Jz  
alcohol duty 酒精税 '6Dt@^-PZ  
alienation 让与;让渡;转让 ZzET8?8  
alimony 生活费;赡养费 S\2QZ[u  
All Ordinaries Index [AOI] 所有普通股指数 txM R[o_  
all risks 全险;综合险 sU"D%G  
All Sales Record for Stock Market 《股票市场成交报告》 %''z~LzJ8  
Allied Capital Resources Limited 新联财务有限公司 MJsz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 dj,7lJy  
allocation letter 拨款信件 9{bG @g  
allocation of fund 分配款项;预留款项 'vKB]/e;  
allocation of profit 利润分配;溢利分配 w8E6)wF=7  
allocation warrant 拨款令 e _\]Q-  
allotment 分配;配股 @cNBY7=  
allotment notice 股份配售通知;配股通知 Cw1Jl5OVZ  
allotment of shares 股份分配 J9J[.6k8  
allowable 可获宽免;免税的 /HR9(j6  
allowable business loss 可扣除的营业亏损 [V'3/#Z  
allowable expenses 可扣税的支出 tpw0j CVu  
allowance 免税额;津贴;备抵;准备金 iR j/Tm*T'  
allowance for debts 债项的免税额 a86m?)-c  
allowance for depreciation by wear and tear 耗损折旧免税额 FtbqZN[  
allowance for funeral expenses 殡殓费的免税额 csZIBi  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 j.O7-t%C  
allowance for repairs and outgoings 修葺及支出方面的免税额  hM   
allowance to debtor 给债务人的津贴 ZC+F*:$  
alteration of capital 资本更改 g7!P|  
alternate trustee 候补受托人 1{\{'EP{  
amalgamation 合并 1.WdxMpW9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c$aTl9e  
ambit of charges 征税范围;收费范围 (3YqM7cqt  
amended valuation 经修订的估值 Zj;2>  
American Commodities Exchange 美国商品交易所 (3z: ;  
American Express Bank Limited 美国运通银行 9!sx  
American Stock Exchange 美国证券交易所 jR<yV  
amortization 摊销 `M?C(  
amount due from banks 存放银行同业的款项 c|q!C0X[  
amount due from banks abroad 存放海外银行同业的款项 @7 xb/&N  
amount due from holding companies 控股公司欠款 IxC/X5Mp^q  
amount due from local banks 存放本港银行同业的款项 (,$ H!qKy  
amount due to banks 银行同业的存款 DueQ1+ P  
amount due to banks abroad 海外银行同业的存款 2Wz/s 0`  
amount due to holding companies 控股公司存款  R~u0!  
amount due to local banks 本港银行同业的存款 DArEIt6Q  
amount due to outport banks 外埠银行同业的存款 [OJ@{{U%  
amount for note issue 发行纸币的款额 m)4s4P57y  
amount of bond 担保契据的款额 AnVj '3  
amount of consideration 代价款额 jG=*\lK6  
amount of contribution 供款数额 A[L+w9  
amount of indebtedness 负债款额 pC,MiV$c"  
amount of principal of the loan 贷款本金额 "-JJ6Bk  
amount of rates chargeable 应征差饷数额 mlCw(i,  
amount of share capital 股本额 ^L}fj$  
amount of sums assured 承保款额 N\b%+vR  
amount of variation 变动幅度 hl}@ha4'  
amount of vote 拨款数额 .QX|:]|n  
amount payable 应付款额 =&?}qa(P  
amount receivable 应收款额 -DDH)VO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +f/G2qY!t  
analysis 分析 D&_Ir>"\  
ancillary risk 附属风险 2b+cz  
annual account 周年帐目;周年帐目报表;年度决算;年结 OD5c,IkWB  
annual accounting date 年结日期 kOR5'rh  
annual allowance 每年免税额;年积金;年度津贴;年津 oj*5m+:>a  
annual balance 年度余额 t{?UNW  
annual disposable income 每年可动用收入 %v=z|d5-3  
annual estimates 周年预算 vU Bk oC2Q  
annual fee 年费 sl^i%xJ|l'  
annual general meeting 周年大会 yv| |:wZC  
annual growth rate 年增率;每年增长率 w^N xR,  
annual long-term supplement 长期个案每年补助金 TTcMIMyLT  
annual pensionable emolument 可供计算退休金的年薪 zt{?Nt b  
annual report 年报 _U)BOE0o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K~**. NF-n  
annual return 周年报表;周年申报表;每年报税表格 !J ")TP=  
Annual Return Rules 《周年报表规则》 H <1g  
annual review of consumer prices 每年消费物价回顾 Gy0zh|me  
annual roll-forward basis 逐年延展方式 Z#.J>_u )  
annual salary 年薪 D%k%kg0,  
annual statement 年度报表;年度决算表 vtw{ A}  
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 g[fCvWm#d  
annuitant 年金受益人 [.;$6C/?  
annuity 年金 FEgM4m.(G<  
annuity contract 年金合约 IT& U%hw  
annuity on human life 人寿年金 n1K"VjZk  
antecedent debt 先前的债项 g(xuA^~J  
ante-dated cheque 倒填日期支票 cl4`FU  
anticipated expenditure 预期开支 5]cmDk  
anticipated net profit 预期纯利 [?u iM^&  
anticipated revenue 预期收入 }R5>ja0  
anti-inflation measure 反通货膨胀措施 *qKPZb~  
anti-inflationary stance 反通货膨胀立场 <)c/PI[j  
apparent deficit 表面赤字 {U8Sl.  
apparent financial solvency 表面偿债能力 9ui_/[K  
apparent partner 表面合伙人 QXx<Hi^ /  
application for personal assessment 个人入息课税申请书 nTO,d$!Kp  
application of fund 资金应用 /h'V1zL#  
application to release as liquidator and to destruct the books of accounts and documents k&|L"N|w  
申请免除清盘人职务及毁灭帐簿与文件 qk~ni8  
appointed actuary 委任精算师 B$A`-  
appointed auditor 委任核数师;委任审计师 Lf_`8Ux  
appointed trustee 委任的受托人 8 _0j^oh  
appointer 委任人 wN/d J  
apportioned pro rata 按比例分摊 o>x*_4[  
apportionment 分配;分摊 r@L19d)J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q?Vq/3K;  
apportionment formula 分摊方程式 KK" uSC  
apportionment of estate duty 遗产税的分摊 nxH=Ut7{  
appraisal 估价;评估 {8D`A;KD  
appreciable growth 可观增长 -U;2 b_  
appreciable impact 显着影响 uP bvN[~t  
appreciable increase 可观增长 dr3#?%  
appreciation 增值;升值 5 {cbcuG  
appreciation against other currencies 相对其他货币升值 i-Ck:-J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4Z>KrFO  
appreciation tax 增值税 nQ>?{"  
appropriation 拨款;拨用;拨付 Dp|y&x!  
appropriation account 拨款帐目 T7vilfO5G  
Appropriation Bill 拨款法案 u50 o1^<X  
appropriation-in-aid system 补助拨款办法 " O1\]"j  
approved assets 核准资产 bL\ab  
approved basket stock 认可一篮子证券 O'y8[<  
approved budget 核准预算 "PH}\Dl=  
approved charitable donation 认可慈善捐款 O#}T.5t  
approved charitable institution 认可慈善机构 E O^j,x g  
approved currency 核准货币;认可货币 /Zw^EM6c  
approved estimates 核准预算 3'WJx=0?  
approved estimates of expenditure 核准开支预算 ]kUF>Wp  
approved overseas insurer 核准海外保险人 $(pzh:|  
approved overseas trust company 核准海外信托公司 *gMo(-tN  
approved pooled investment fund 核准汇集投资基金 nDx}6}5)  
approved provident fund scheme 认可公积金计划 <PL94  
approved provision 核准拨款 SwHrHj  
approved redeemable share 核准可赎回股份 V'(yrz!   
approved regional stock 认可地区性证券 d*80eB9P  
approved retirement scheme 认可退休金计划 /IS_-h7>XS  
approved subordinated loan 核准附属贷款 ^g/    
arbitrage 套戥;套汇;套利 L+y}hb r  
arbitrageur 套戥者;套汇者 &P 'cf|KI  
arbitrary amount 临时款项 (VeX[*}I  
arrangement 措施;安排;协定 b4%sOn,  
arrears 欠款 u*:B 9E  
arrears of pay 欠付薪酬 A?[06R5E#  
arrears of revenue 逾期未收税款;逾期未收的帐项 !}7FC>Cx  
articles of association 组织章程;组织细则;组织章程细则 z0[_5Cm/  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u|prVzm\m  
ascertainment of profit 确定利润 5tUp[/]pl  
"Asia Clear" “亚洲结算系统” h^ wu8E   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >t_5( K4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5e tbJk  
Asian Development Fund [ADF] 亚洲发展基金 #(6^1S%  
Asian dollar bond 亚洲美元债券 %5<uQc9  
Asian dollar market 亚洲美元市场 ]hY'A>4Uq  
Asian dollar rate 亚洲美元利率 ?;NC(Z,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 apsR26\^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G3O`r8oZcJ  
asked price 沽盘;喊价;索价;卖方报价 Gs^hqT;h  
assessable income 应评税入息 Wj0=cIb  
assessable loss 应评税亏损 n[$bk_S  
assessable profit 应评税利润 |HhqWja  
assessable value 应评税值 82ay("ZY  
assessed profit 估定利润 HD^Ou5YB  
assessed value 经评估价值 A2 'W  
assessment 评税;评定;估价;评税单 :^~I@)"ov  
assessment number 评税编号;估价编号 +[386  
assessment of additional tax 补加税评税 7,0^|P  
assessment of performance 业绩评估;实绩评价 G&qO{" Js  
Assessor 评税主任 tKtKW5n~  
asset price bubbles 资产价格泡沫 F*" "n  
asset-backed securities 具资产保证的证券 wyF' B  
assets accretion 资产增值 +u+|9@  
assets and liabilities 资产与负债  l* C>  
assets betterment statement 资产递增表;资产改进表 ^Pqj*k+F  
assets lending 实物放款;有抵押贷款 z7B>7}i-  
assets of the company passing on the death 死者去世时转移的公司资产 '%U'%')  
assets pledged as security for liabilities 用作负债抵押的资产 WE;QEA/  
assets portfolio 资产投资组合 MDkcG"O  
assets price 资产价格 _XLGXJ[B  
assets quality 资产质素 J^t-pU  
assets realization 资产变现 .W4P/P w'  
assets refinancing arrangement 资产再集资安排 -|s w\Q  
assets securitization 资产证券化 mO];+=3v8  
assets situated outside Hong Kong 在香港以外地方的资产 39 D!e&  
assets stripping 削减资产;拆卖资产 Cu*+E%P9`  
assets value 资产值 CG@3z@*?.  
assignee 承让人 BPgY_f  
assignment 转让;转让书;转让契 45g:q  
assignment of interest 权益转让 !h\.w9o[  
assignment of letters patent and trade mark 专利证书及商标转让 2>%|PQ  
assignment of property 物业转让;物业转让书 ?\|QDJXY  
assignment right 转让权 ZBw]H'sT  
assignor 转让人 7.V'T=@x3)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 o< )"\f/,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SrlTwcD  
associate member 附属会员 5Ii`|?vg  
associated body corporate 相联法人团体 1%Yd] 1c(  
associated company 相联公司;联属公司 -*`7Q'}%  
associated corporation 相联法团 )Fe6>tE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GWb=X cx  
公认会计师公会〔英国〕 &<??,R14  
Association of Futures Exchange Brokers 香港期货经纪协会 ']Q4SB"q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !4"(>Rnw  
association of underwriters 承保人组织 QH z3  
assumption of control 接管 X/< zxM  
assurance 担保;保险;转易;转易书 ~SKV%  
assurance of interest 权益的转易 .`./MRC  
at 19XX price 按一九XX年价格计算 1Q[I$=-F  
at a discount 按赔价计算;按贴水价格计算;打折扣 "cJ))v-'  
at a premium 按溢价计算;按升水价格计算 ;U+4!N  
at call 通知付款;按通知 QT\||0V~p  
at constant market price 按固定市价计算 ..FEyf  
at constant price 按固定价格计算 $7J9Yzp?L  
at cost 按成本计算 2HA-q),6  
at current market price 按当时市价计算;按现时市价计算 {owXyQ2mK  
at current price 按当时价格计算;按现时价格计算 rlUo#  
at factor cost 按要素成本计算;按生产要素成本计算 "AN*2)e4  
at money-of-the-day price 按付款当日价格计算 o2AfMSt.  
at or better 按指定或较佳价位〔买卖指令〕  kwI[BF  
at par 按面值计算;平价 j!1 :+H_L  
at sight 见票即付 hA'i|;|ZYc  
at the close 按收市盘 ^/'zU,  
at the opening 按开市盘 1 8*M  
attestation 见证;见证条款 *dmB Ji}  
at-the-money option 平价期权 SX/ E@vYb  
attorney 受权人;受托代表人 OKW}8qM  
attornment 新拥有人承认书 z@za9U`6i  
attributable profit 可归属利润 nZtMF%j'  
attributable share value 可归属股份价值 e3o?=;  
Auckland Stock Exchange 奥克兰证券交易所 zx #HyO[a  
auction 拍卖 mVaWbR@HS  
auctioneer 拍卖商 bCa%$  
audit 审计;核数 kZb #k#  
Audit Commission 审计署 Z;v5L/;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'dXGd.V7u  
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〕 K_SURTys  
audit review 帐目审查 3@}rO~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zD"n7;  
audited account 审计帐目;经审计的帐目 L0lqm0h  
audited annual account 经审计的周年帐目 ( *&E~ g  
audited balance sheet 经审计的资产负债表 RpmOg  
auditor 核数师;核数主任;审计师 Py@/\V  
auditor's certificate 核数师证明书;审计师证明书 .z+S @s[O  
auditor's report 核数师报告;审计师报告 gWK[%.Jnw  
Aussie bond 澳元债券 8]@$7hy8  
austerity budget 紧缩预算 G'#f*) f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4D'AAr57  
Australia All Ordinaries Index 澳洲所有普通股票指数 )6!ji]c N  
Australian Dollar [AUD] 澳元 o;[?b'\[d  
Australian Options Market 澳大利亚期权市场 PTS dW~3  
Australian Securities Commission 澳洲证券事务监察委员会 =Ch^;Wyt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8-|| Nh  
Australian Stock Exchange 澳大利亚证券交易所 uM"_3je{W2  
Austrian Schilling [ATS] 奥地利先令 DXI{ jalL  
authentication 认证;鉴证 `erKHZ]S  
authority to purchase 委托购买证;委购书 C@o8C%o  
authorization 认可;核准;授权;授权书 #Sc9&DfX  
authorization by direction 指示授权  i)!2DXn  
authorization by instruction 指令授权 z=FOymv C  
authorization by warrant 令状授权 mb\"qD5  
authorization of unit trust 单位信托的认可 Svicw`uX0  
authorized agent 指定代理人  `1`Qu!  
authorized capital 法定资本 969Y[XQ  
authorized clerk 出市员 GQH15_  
authorized dealer 认可交易商 .&i_~?1[N  
authorized financial institution 认可财务机构 v\Y8+dD  
authorized fund 认可基金 zJ*(G_H  
authorized fund house 获授权的基金公司;认可基金公司 9$q35e  
authorized institution 认可机构 M\_IQj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ieap  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 VbI$#;:[7  
authorized insurer 获授权保险人;获认可承保人 |Cm6RH$(  
authorized investment 特准投资项目 o#K*-jOfiH  
authorized person 获授权人 ,{C hHnJ%#  
authorized representative 获授权代表 <B&vfKO^h  
authorized share capital 法定股本 Nsf>b8O  
automated quotation system 自动报价系统 ~K/_51O'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `B$rr4_  
自动交易系统〔香港期货交易所有限公司〕 `s8o2"12  
automatic adjustment mechanism 自动调整机制 }vX iqT  
automatic adjustment system 自动调整系统 ?E}9TQ  
Automatic Clearing House 自动票据交换所 -UoTBvObAm  
automatic exchange rates accumulation system 自动化汇率累集系统 ]r\FC\n6e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :Tcvj5  
automatic teller machine [ATM] 自动柜员机 BUs={"Pa  
autopay 自动转帐 po!bRk[4  
available assets 可用资产 Zmc"  
available fiscal reserve 现存财政储备 l`<1Y|  
available profit 可用利润 egmNX't6f5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ;XIDu6  
average 平均;平均数;海损 IZ_?1%q>}  
average basic salary 平均基本薪金 O))YJh"'_  
average consumer expenditure 平均消费开支;一般消费开支 #&}j'oD|N  
average cost 平均成本 {ePtZyo0  
average cost of land production 增辟土地平均成本 vR7S !  
average daily turnover 平均每日成交额 ^M)+2@6  
average daily wage rate 平均每日工资率 7G+E+A5o&  
average expenditure pattern 平均开支模式 K>vi9,4/ks  
average growth rate 平均增长率 $%6.lQ  
average net fixed assets 固定资产平均净值 #LR.1zZ  
average of relatives 相对价格平均数 k`((6  
average price 平均价格 Q~f mVWq  
average propensity to consume 平均消费倾向;一般消费倾向 Ge`PVwn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 oZ_,WwnE  
average rate 平均率 LzQOzl@z  
average revenue 平均收入;平均收益 5AK@e|G$w  
average stock 平均库存;平均存货 o1Krp '*  
average yearly rent 平均年租 z2lT4SAv+  
avoidance of double taxation 避免双重课税 JT! Cb$!  
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 t"Bp # U1  
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