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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: nZ"{y  
A share A股;甲类股份 D1oaG0  
abatement of tax 减税;减扣免税额 cb\jrbj6  
ABN AMRO Bank N.V. 荷兰银行 ^- u[q- !  
above-the-line expenditure 线上项目支出;经常预算支出 qn5y D!1  
above-the-line receipt 线上项目收入;经常预算收入 B?$S~5  }  
ABSA Asia Limited 南非联合亚洲有限公司 +ZY2a7uI  
absolute change 绝对数值变更 b5lk0jA  
absolute expenditure 实际开支 y>DfM5>  
absolute guideline figure 绝对准则数字 l~`txe  
absolute interest 绝对权益 PWADbu{+  
absolute order of discharge 绝对破产解除令 <\B],M1=s=  
absolute profit margin 绝对利润幅度 VaOpO8y`  
absolute value 实值;绝对值 AN|jFSQ'  
absolutely vested interest 绝对既得权益 4he v ;  
absorbed cost 已吸收成本;已分摊成本 Z&AHM &,yj  
absorption 吸收;分摊;合并 r)) $XM  
absorption rate 吸收率;摊配率;分摊率 7f.4/x^  
ACB Finance Limited 亚洲商业财务有限公司 !%SdTaC{T  
acceptable form of reciprocity 合理的互惠条件 )6O\WB|  
acceptable rate 适当利率;适当汇率 nXx6L!HJ#  
acceptance agreement 承兑协议 p ~,a=  
acceptance for honour 参加承兑 |#Yu.c*  
acceptor 承兑人;接受人;受票人 tI/mE[W  
acceptor for honour 参加承兑人 _lP4ez Y  
accident insurance 意外保险 K0d-MC   
Accident Insurance Association of Hong Kong 香港意外保险公会 s :-8 Z\,  
accident insurance scheme 意外保险计划 <B|n<R<?  
accident year basis 意外年度基准 K,`).YK  
accommodation 通融;贷款 ?$>u!V<'  
accommodation bill 通融票据;空头票据 Y&ct+w]%  
accommodation party 汇票代发人 T%M1[<"Q  
account balance 帐户余额;帐户结余 (mD-FR@#  
account book 帐簿 .WN;TjEg!  
account collected in advance 预收款项 L8,H9T#e  
account current book 往来帐簿 U08<V:~  
account of after-acquired property 事后取得的财产报告 9}K(Q=  
account of defaulter 拖欠帐目 xi Ov$.@q  
account payable 应付帐款 |G`4"``]k  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *7:u-}c!  
account receivable 应收帐款 BN<#x@m$]  
account receivable report 应收帐款报表 rCnV5Yb0O  
account statement 结单;帐单;会计财务报表 d/ 'A\"o+  
account title 帐户名称;会计科目 D=5t=4^H(  
accountant's report 会计师报告 7Va#{Y;Zy  
Accountant's Report Rules 会计师报告规则 n?<# {$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 +X2 i/}  
Accounting Arrangements 《会计安排》 .ruz l(6  
accounting basis 会计基础 rw}5nv  
accounting by Official Receiver 破产管理署署长呈交的帐目 qv ;1$  
Accounting Circular 《会计通告》 ')1}#V/I  
accounting class 会计类别 r| 6S  
accounting date 记帐日期;会计结算日期 ZNL;8sI?>  
accounting for money 款项核算 .N-'; %8  
Accounting Officer 会计主任 nzQYn  
accounting period 会计报告期;会计期 u8{@PlS  
accounting policy 会计政策;会计方针 `Yo -5h  
accounting practice 会计惯例 ?<>,XyY  
accounting principle 会计准则 Ee$" O 6*!  
accounting record 会计记录 fl5UY$a2-  
accounting report 会计报告 YW4b m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _{2Fx[m%  
Accounting Society of China 中国会计学会 D@sx`H(  
accounting statement 会计报表 `JY>v io  
accounting system 会计制度;会计系统 |p=.Gg=2  
accounting transaction 会计事项;帐务交易 vV:M S O'r  
accounting treatment 会计处理 WwCK  K  
accounting year 会计年度 LX(iuf+l  
accretion 增值;添加 4z-,M7iP  
accrual 应计项目;应累算数目 @'F8|I 6  
accrual basis 应计制;权责发生制 Oo3qiw  
accrual basis accounting 应计制会计;权责发生制会计 8;+Hou  
accrue 应累算;应计 _Vk,&'  
accrued benefit 应累算利益 HwV gT"  
accrued charges 应计费用 WacU@L $A  
accrued cumulative preference share dividend 应累算的累积优先股股息 O3<Y_I^  
accrued expenses 应累算费用 eaYkYuS/  
accrued interest payable 应付利息;应计未付利息 M'>D[5;N~  
accrued interest receivable 应收利息;应计未收利息 *`S)@'@:(  
accrued right 累算权益 &bS"N)je  
accruing profit 应累算的利润 @gu77^='  
accumulated fiscal reserve 累积财政储备 }jyS\drJ  
accumulated profit 累积利润;滚存溢利 (to/9OrG  
accumulated reserve 累积储备 0$F _hZU  
accumulation of surplus income 累积收益盈余 J^F(]  
acquired assets 既得资产 P"~qio-  
acquisition 收购;购置;取得 _($-dJ {  
acquisition cost 购置成本 yuy+}]uB@  
acquisition expenses 购置费用 \KnD"0KW   
acquisition of 100% interest 收购全部股权 ]`/R("l[  
acquisition of control 取得控制权 'WM~ bm+N  
acquisition of fixed assets 购置固定资产 Z@c0(ol  
acquisition of shell “买壳” cciAMQhA  
acquisition price 收购价 r:8]\RU  
act of God 天灾 ]\os`At  
acting partner 执事合伙人 :>er^\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \0^rJ1*  
active partner 积极参与的合伙人 sJHy=z0m  
active trading 交投活跃 wk@(CKQzI,  
actual circulation 实际流通 H[_uVv;}6  
actual cost 实际成本 K#6`LL m  
actual expenditure 实际开支;实际支出 x>8}|ou  
actual income 实际入息;实际收入;实际收益 \{+nXn  
actual market 现货市场 5>4A}hSe  
actual price 现货价;实际价格 hklO:,`  
actual profit 实际利润 nX.sh  
actual quotation 实盘;实际价位;实际报价 dx?njR  
actual year basis 按实际年度计算 r3BDq  
actuals 实货 ~D`oP/6  
actuarial investigation 精算调查 S'%cf7Z  
actuarial principle 精算原则 t\|K"  
actuarial report 精算师报告 asmW W8lz  
Actuarial Society of Hong Kong 香港精算学会 thZ@Br O#  
actuarial valuation 精算师估值 d'x<F[`O  
actuary 精算师 "e7$q&R |  
ad referendum agreement 暂定协议;有待覆核的协定 F)<G]i8n~  
ad valorem duty 从价税;按值征税 8)q]^  
ad valorem duty system 从价税制 yZ(Nv $[5  
ad valorem fee 从价费 yK>0[6l  
ad valorem tariff 从价关税 q:~`7I  
additional allowance 额外免税额 }96/: ;:k  
additional amount for unexpired risk 未过期风险的额外款额 2t`9_zqLw  
additional assessable profit 补加应评税利润 XB!`*vZ/<  
additional assessment 补加评税 }r<@o3t  
additional commitment 额外承担 \Q?|gfJH  
additional commitment vote 额外承担拨款 M\.T 0M_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [nPzh Xs  
additional dependent parent allowance 供养父母额外免税额 FOUs= E[  
additional provision 额外拨款 <*(UvOQuX  
additional stamp duty 附加印花税 oN6*WN tJ  
additional tax 补加税罚款;补加税款 g%q?2Nv  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Qdx`c^4m  
adjudged bankrupt 被裁定破产 X5oW[  
adjudicated bankrupt 裁定破产人 X^_+%U  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xO9]yULgu  
adjudication of bankruptcy 裁定破产;宣告破产 Z\gg<Q  
adjudication of insolvency 裁定无力偿还债务 \,cKt_{ u  
adjusted actual 经调整的实数;调整后的实数 j@?[vi  
adjusted current assets 经调整的流动资产;调整后的流动资产 4pTu P /  
adjusted figure 经调整的数字;调整后的数额 _]~ht H  
adjusted liabilities 经调整的负债;调整后的负债 { d2f)ra.  
adjusted loss 经调整的亏损;调整后的亏损 |>o0d~s  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 6L6~IXL>  
adjusted profit 经调整的利润;调整后的利润 -JQg ~1  
adjusted surplus 经调整的盈余额;调整后的盈余额 }A'<?d8   
adjusted value 经调整的价值;调整后的价值 Hb AMoow!  
adjustment 调整;修订;理算〔保险〕 MCrO]N($b  
adjustment centre 调剂中心 l^eNZ3:H  
adjustment lag 调整过程的时间差距;调整时差 ao" ;5 m  
adjustment mechanism 调整机制 O]%m{afM  
adjustment of loss 亏损调整 a_iQlsU  
adjustment process 调整过程;调整程序 xP/1@6]_Je  
adjustment range 调整幅度 |`t!aG8  
administered exchange rate 受管制汇率 C7 & 6rUX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pv?17(w(\  
administration expenses 行政费用 >~wk  
administration fee 手续费;行政费 +@7x45;D  
administration in bankruptcy 破产管理 oQjB&0k4  
administration order 遗产管理令 &_^*rD~  
administrator 管理人;遗产管理人 ~ GT\RAj[  
administrator of the estate 遗产管理人 qxcBj  
admission of debt 债项承认书 Y/ac}q  
admission of proof 接纳债权证明 7pI \`*7b  
advance 放贷款项;垫付款项;预支款项;预付款项 F+y`4>x  
advance account 暂支帐目;预付款帐户 -x%`Wv@L  
advance compensation 预付补偿金 ; # ?0#):-  
advance from shareholder 股东垫款 eN?P) ,  
advance pending reimbursement 预支以待日后付还 $E_vCB _  
advanced economy 先进经济体系 kcz#8K]~  
advancement 预付;预付财产 at(p,+ %  
advances warrant 垫款令 )!*M 71  
advancing 贷出 Q3O .<9S  
adverse balance 逆差 W0T i ^@  
adverse exchange 逆汇 <pl2 dxy  
advertisement addressed to shareholders 在报章刊登的致股东通告 %d#)({N  
advice for collection 托收通知书 $J0~2TV<  
advice of drawing 提款通知书;汇票通知书 Gx*0$4xJ3  
advice of payment 付款通知 [.Wt,zrE  
Advisory Committee [Securities and Futures Commission] 1 GHgwT  
谘询委员会〔证券及期货事务监察委员会〕 0S5C7df  
Advisory Committee on Diversification 经济多元化谘询委员会 _} 9R}  
affidavit 誓章;遗产申报誓章 >=W#z  
affidavit of no receipt 述明无收款的誓章 *=If1qZs  
affiliate 联号;联营公司;附属公司 %FI6\ |`M  
affiliated company 附属公司;联号;联营公司 1 l*(8!_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q {+poV X  
affordability 负担能力 Yg,WdVI&@  
African Development Bank [AfDB] 非洲开发银行 56 kgL;$h  
after-acquired property 事后取得的财产 1o8"==n%  
after-hours dealing 市后交易 <C96]}/ ?  
after-tax profit 税后盈利;税后利润;税后溢利 k42ur)pb  
agency agreement 代理协议 sv6U%qV  
agency expenses 代理机构的开支 DMxS-hl  
agency fee 代理费  t-x"(  
Agency Law 《代理法》 Oi[9b  
agent 代理人;承销人 irw 7  
agent of company 公司代理人 )?IA`7X  
agent's fee 代理人费;经纪费 )~mc1 U`b  
aggregate 总计;总数;总体数字 [ EID27P  
aggregate amount 总款额;总额 H!>oLui  
aggregate assets and liabilities 总体资产与负债 .&}4  
aggregate at constant price 按固定价格计算的总体数字 95 .'t}  
aggregate demand 总需求 3XlnI:w =  
aggregate gross position 总持仓量 MMr7,?,$  
aggregate limit 总限额 '=5_u  
aggregate of salaries tax 合计薪俸税 K2MNaB   
aggregate performance 总体表现;总体业绩 ,p`b Wm  
aggregate supply 总体供应 c%Cae3;  
aggregate surplus 总盈余 "XsY~  
aggregate total 整体总额 _ * s  
aggregate value 总值;合计价值 qe"6#@b *|  
aggregated basis 合计基准 <07W&`Dw  
aggregated net chargeable income 合计应课税入息实额 sr@XumT  
aggregation 合并计算;合计;总和 }_/h~D9-T#  
aggregation of incomes of husband and wife 夫妇入息合并计算 &c9Fw:f;  
aggregation of property 财产的总和 !=:MG#p  
agio 差价;贴水 j=QR*8*  
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》 _ N f[HP  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;xtb2c8HT  
《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》 -xgmc-LGo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h:;eh  
《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》 kCjI`=7$[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Hg_ XD,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,zw=&)W1  
agreement for a settlement 授产协议 $5CY<,f  
agreement for assignment 转让协议 [K@!JY  
agreement for sale 售卖协议;买卖协议 ~)IJE+e>}  
agreement for sale and purchase 买卖协议 'L59\y8H  
agreement for the payment of interest 支付利息协议 "v(]"L  
agreement for the repayment of money 还款协议 `/ReJj&~  
agreement of reinsurance 再保险协议 uWtS83i  
Agricultural Bank of China 中国农业银行 'yRv~BA  
air passenger departure tax 飞机乘客离境税 mf_'| WDs  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m9w ; a  
airport tax 机场税 I%C:d#p  
alcohol duty 酒精税 Bo\v-97  
alienation 让与;让渡;转让 ]sP9!hup  
alimony 生活费;赡养费 [#6Esy8|  
All Ordinaries Index [AOI] 所有普通股指数 F8;4Oj  
all risks 全险;综合险 EjE`S_i=  
All Sales Record for Stock Market 《股票市场成交报告》 XTaWd0Y  
Allied Capital Resources Limited 新联财务有限公司 RW[<e   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \0T*msYQ  
allocation letter 拨款信件 Xt*%"7yTp  
allocation of fund 分配款项;预留款项 f/i,Zw  
allocation of profit 利润分配;溢利分配 f> [;|r@K  
allocation warrant 拨款令 JP@m%Yj  
allotment 分配;配股 X&oy.Roo  
allotment notice 股份配售通知;配股通知 -vfu0XI~  
allotment of shares 股份分配 f_2^PF>?  
allowable 可获宽免;免税的 5nqdY*  
allowable business loss 可扣除的营业亏损 9}$dwl(  
allowable expenses 可扣税的支出 D c.WvUM  
allowance 免税额;津贴;备抵;准备金 j =%-b]  
allowance for debts 债项的免税额 7t Kft  
allowance for depreciation by wear and tear 耗损折旧免税额 sZBO_](S  
allowance for funeral expenses 殡殓费的免税额 g}r5ohqC#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3^yWpSC  
allowance for repairs and outgoings 修葺及支出方面的免税额 G6mM6(Sr  
allowance to debtor 给债务人的津贴 2MzFSmhc"  
alteration of capital 资本更改 PH!B /D5G  
alternate trustee 候补受托人 G/44gKl  
amalgamation 合并 * t9qH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jV&W[xKa  
ambit of charges 征税范围;收费范围 ~0GX~{;r  
amended valuation 经修订的估值 @_ ZW P  
American Commodities Exchange 美国商品交易所 0M2+?aKif  
American Express Bank Limited 美国运通银行 ]!o,S{a&  
American Stock Exchange 美国证券交易所 5<?$/H|7T  
amortization 摊销 b=\3N3OX  
amount due from banks 存放银行同业的款项 n7.lF  
amount due from banks abroad 存放海外银行同业的款项 Cy'W!qH  
amount due from holding companies 控股公司欠款 <%uZwk>#  
amount due from local banks 存放本港银行同业的款项 rWKLxK4oU  
amount due to banks 银行同业的存款 \1 D,Kx;Cb  
amount due to banks abroad 海外银行同业的存款 S%#Mu|  
amount due to holding companies 控股公司存款 h,?Yw+#o"  
amount due to local banks 本港银行同业的存款 u`,R0=<4  
amount due to outport banks 外埠银行同业的存款 A_U0HVx_  
amount for note issue 发行纸币的款额 K :ptfD  
amount of bond 担保契据的款额 48rYs}  
amount of consideration 代价款额 DI[^H  
amount of contribution 供款数额 ~M1%,]  
amount of indebtedness 负债款额 2]f.mq_PD  
amount of principal of the loan 贷款本金额 2+cicBD  
amount of rates chargeable 应征差饷数额 lS*.?4zX  
amount of share capital 股本额 GhA~PjZS  
amount of sums assured 承保款额 uxiX"0)g>  
amount of variation 变动幅度 o;I86dI6C  
amount of vote 拨款数额 iGNKf|8{  
amount payable 应付款额 xmd$Jol^  
amount receivable 应收款额 IFoN<<7/2$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )X$n'E  
analysis 分析 o;C)!  
ancillary risk 附属风险 [/j-d  
annual account 周年帐目;周年帐目报表;年度决算;年结 GQxJ (f  
annual accounting date 年结日期 r T$g^  
annual allowance 每年免税额;年积金;年度津贴;年津 &`W,'qD$  
annual balance 年度余额 IQY#EyTb  
annual disposable income 每年可动用收入 >m{-&1Tx  
annual estimates 周年预算 v A~hkkj{  
annual fee 年费 R$`T"C"  
annual general meeting 周年大会 o%Q2.  
annual growth rate 年增率;每年增长率 sJ()ItU5i  
annual long-term supplement 长期个案每年补助金 ~3]8f0^%m  
annual pensionable emolument 可供计算退休金的年薪 n:z>l,`C]  
annual report 年报 824%]i3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WLFzLW=PD  
annual return 周年报表;周年申报表;每年报税表格 (XWs4R.mkb  
Annual Return Rules 《周年报表规则》 HXo'^^}q;  
annual review of consumer prices 每年消费物价回顾 <-7Ha_#  
annual roll-forward basis 逐年延展方式 ^E*C~;^S  
annual salary 年薪 NPabM(<`  
annual statement 年度报表;年度决算表 Mt0|`=64  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ||NCVGJG  
annuitant 年金受益人 v9kzMxs,  
annuity 年金 r${a S@F  
annuity contract 年金合约 {'C74s  
annuity on human life 人寿年金 [-a /]  
antecedent debt 先前的债项 wu'60po  
ante-dated cheque 倒填日期支票 {.W%m  
anticipated expenditure 预期开支 Os+ =}  
anticipated net profit 预期纯利 6h8NrjX  
anticipated revenue 预期收入 )~kb 7rfl  
anti-inflation measure 反通货膨胀措施 oaE3Aa  
anti-inflationary stance 反通货膨胀立场 JOk`emle  
apparent deficit 表面赤字 B9\o:eY  
apparent financial solvency 表面偿债能力 :{<HiJdp  
apparent partner 表面合伙人 #k, kpL<a  
application for personal assessment 个人入息课税申请书 ><^@1z.J  
application of fund 资金应用 j+seJg<_  
application to release as liquidator and to destruct the books of accounts and documents UzXbaQQ2g  
申请免除清盘人职务及毁灭帐簿与文件 c8MNo'h  
appointed actuary 委任精算师 ~46ed3eGzi  
appointed auditor 委任核数师;委任审计师 "zc!QHpSd  
appointed trustee 委任的受托人 fRmc_tx  
appointer 委任人 Joj8'  
apportioned pro rata 按比例分摊 *z~Y*Q0  
apportionment 分配;分摊 p6*D^-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l71\II  
apportionment formula 分摊方程式 C:cu1Y9  
apportionment of estate duty 遗产税的分摊 }_x oT9HUr  
appraisal 估价;评估 cj)~7 WF  
appreciable growth 可观增长 t~`Ef  
appreciable impact 显着影响 u@Lu.t!],  
appreciable increase 可观增长 Zup?nP2GkT  
appreciation 增值;升值 - Zh+5;8g  
appreciation against other currencies 相对其他货币升值 Qfi5fp=f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lQjq6Fl2  
appreciation tax 增值税 . b"e`Bw_=  
appropriation 拨款;拨用;拨付 ~@bKQ>Xw  
appropriation account 拨款帐目 `)fGw7J {  
Appropriation Bill 拨款法案 |v&&%>A2  
appropriation-in-aid system 补助拨款办法 )Ec;krb+  
approved assets 核准资产 s+11) ~  
approved basket stock 认可一篮子证券 }, H,ky  
approved budget 核准预算 ] $*cmk(Y  
approved charitable donation 认可慈善捐款 ~qF9*{~!  
approved charitable institution 认可慈善机构 f#jAjzmYL  
approved currency 核准货币;认可货币 zb(u?U  
approved estimates 核准预算 +TX]~k79Oq  
approved estimates of expenditure 核准开支预算 9S^-qQH3}  
approved overseas insurer 核准海外保险人 OZ&aTm :  
approved overseas trust company 核准海外信托公司 KN=Orx7Gy  
approved pooled investment fund 核准汇集投资基金 }e$);A|  
approved provident fund scheme 认可公积金计划 F=H=[pSe  
approved provision 核准拨款 s_N!6$tS   
approved redeemable share 核准可赎回股份 0=iJT4IEJ  
approved regional stock 认可地区性证券  W~4|Z=f  
approved retirement scheme 认可退休金计划 f&|SGD*  
approved subordinated loan 核准附属贷款 !p2&$s"N.  
arbitrage 套戥;套汇;套利 |^{ IHF\  
arbitrageur 套戥者;套汇者 _)Ms9RN  
arbitrary amount 临时款项 RK0IkRXQd  
arrangement 措施;安排;协定 V/Tp&+Z.c  
arrears 欠款 u/AN| y  
arrears of pay 欠付薪酬 8b/yT4f  
arrears of revenue 逾期未收税款;逾期未收的帐项 (\T?p9  
articles of association 组织章程;组织细则;组织章程细则 0M"E6z)9  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =uH`EkY:  
ascertainment of profit 确定利润 f &H` h  
"Asia Clear" “亚洲结算系统” = FQH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Hd:ZE::Q'#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Jad'8}0J  
Asian Development Fund [ADF] 亚洲发展基金 cg4,PI% hz  
Asian dollar bond 亚洲美元债券 2yNlQP8%  
Asian dollar market 亚洲美元市场 "^\4xI  
Asian dollar rate 亚洲美元利率 _LK(j;6K}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pD{Li\LY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q7;)&_'  
asked price 沽盘;喊价;索价;卖方报价 #Jn_"cCRLx  
assessable income 应评税入息 iL(E`_I<  
assessable loss 应评税亏损 h )w<{/p(  
assessable profit 应评税利润 3wK)vW  
assessable value 应评税值 S7V;sR"V2  
assessed profit 估定利润 7YsFe6D"  
assessed value 经评估价值 ]}9EBf  
assessment 评税;评定;估价;评税单 I|:*Dy,~  
assessment number 评税编号;估价编号 OIN]u{S  
assessment of additional tax 补加税评税 p7z#4 GW  
assessment of performance 业绩评估;实绩评价 `VHm,g2  
Assessor 评税主任 Yd@9P 2C  
asset price bubbles 资产价格泡沫 6D$xG"c  
asset-backed securities 具资产保证的证券 4m~\S)ad  
assets accretion 资产增值 pDu~84!])  
assets and liabilities 资产与负债 _PuMZjGL  
assets betterment statement 资产递增表;资产改进表 i'a M#4V  
assets lending 实物放款;有抵押贷款 _onHe"%{  
assets of the company passing on the death 死者去世时转移的公司资产 {MIs%w.G  
assets pledged as security for liabilities 用作负债抵押的资产 0^;{b^!(  
assets portfolio 资产投资组合 !a0HF p$9  
assets price 资产价格 3T_-_5[c  
assets quality 资产质素 bo]k9FC  
assets realization 资产变现 p 0-\G6  
assets refinancing arrangement 资产再集资安排 PoC24#vS  
assets securitization 资产证券化 xa K:@/  
assets situated outside Hong Kong 在香港以外地方的资产 ?L_#AdK  
assets stripping 削减资产;拆卖资产 )xi|BqQz  
assets value 资产值 J?%Z7&/M>  
assignee 承让人 Y#uf 2>J  
assignment 转让;转让书;转让契 nuvz!<5\{  
assignment of interest 权益转让 %F03cI,  
assignment of letters patent and trade mark 专利证书及商标转让 n] &fod  
assignment of property 物业转让;物业转让书 'A4Lr  
assignment right 转让权 wLW!_D,/R  
assignor 转让人  Wkf)4!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Uq"RyvkpP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J)*y1   
associate member 附属会员 K 5!k06;s  
associated body corporate 相联法人团体 R_/T bz  
associated company 相联公司;联属公司 Dtn|$g,  
associated corporation 相联法团 +&JF|#FQ`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WWD\EDnS  
公认会计师公会〔英国〕 yfYAA*S!z  
Association of Futures Exchange Brokers 香港期货经纪协会 BHa!jw_~o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #U'n=@U@(  
association of underwriters 承保人组织 W/fM0=!  
assumption of control 接管 GAQVeL1  
assurance 担保;保险;转易;转易书 ~bg FU  
assurance of interest 权益的转易 R9{6$djq\:  
at 19XX price 按一九XX年价格计算 E-l>z%  
at a discount 按赔价计算;按贴水价格计算;打折扣 9erTb?@S  
at a premium 按溢价计算;按升水价格计算 jMgNi@  
at call 通知付款;按通知 >:8GU f*  
at constant market price 按固定市价计算 ^8B#-9Ph b  
at constant price 按固定价格计算 KWM.b"WnXr  
at cost 按成本计算 b>G!K)MS3  
at current market price 按当时市价计算;按现时市价计算 he 9qWL&^G  
at current price 按当时价格计算;按现时价格计算 k4eV*e8  
at factor cost 按要素成本计算;按生产要素成本计算 Z#d_<e?  
at money-of-the-day price 按付款当日价格计算 W)o-aX!P  
at or better 按指定或较佳价位〔买卖指令〕 TqCzpf&&h/  
at par 按面值计算;平价 AuSL?kZ4|Y  
at sight 见票即付 ?f:FmgQk  
at the close 按收市盘 RKRk,jRL  
at the opening 按开市盘 jwGd*8 /  
attestation 见证;见证条款 i x,5-j  
at-the-money option 平价期权 P 3);R>j  
attorney 受权人;受托代表人 Xq,{)G%9nM  
attornment 新拥有人承认书 J/WPffqD  
attributable profit 可归属利润 yG{'hx6H  
attributable share value 可归属股份价值 !c'a<{d@  
Auckland Stock Exchange 奥克兰证券交易所 fk;39$[  
auction 拍卖 BPtU]Bv-  
auctioneer 拍卖商 Ig*!0(v5$  
audit 审计;核数 x>7}>Y*(  
Audit Commission 审计署 HtPasFrJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UjUDP>iz.>  
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〕 R 8?Xz5  
audit review 帐目审查 NgQ {'H[Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,"5Fw4G6*  
audited account 审计帐目;经审计的帐目 n*hHqZl  
audited annual account 经审计的周年帐目 k oZqoP  
audited balance sheet 经审计的资产负债表 Dtt[a  
auditor 核数师;核数主任;审计师 Cz8=G;\  
auditor's certificate 核数师证明书;审计师证明书 ^DM^HSm  
auditor's report 核数师报告;审计师报告 #|xK> ;  
Aussie bond 澳元债券 nu|;(ly  
austerity budget 紧缩预算 %Gh!h4Pv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ut fD$8UI  
Australia All Ordinaries Index 澳洲所有普通股票指数 H~Hh $-z  
Australian Dollar [AUD] 澳元 u6$fF=  
Australian Options Market 澳大利亚期权市场 >@` D@_v  
Australian Securities Commission 澳洲证券事务监察委员会 ]t(;bD hT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `pOiv&>  
Australian Stock Exchange 澳大利亚证券交易所 9g|o17  
Austrian Schilling [ATS] 奥地利先令 h1q?kA  
authentication 认证;鉴证 +)dQd T0Fq  
authority to purchase 委托购买证;委购书 2:Zb'Mj  
authorization 认可;核准;授权;授权书 Tz:mj  
authorization by direction 指示授权 rq:R6e  
authorization by instruction 指令授权 /2tgxm$}  
authorization by warrant 令状授权 "~> # ;x{  
authorization of unit trust 单位信托的认可 lL/|{A|-j  
authorized agent 指定代理人 P0Z1cN}  
authorized capital 法定资本 H3nx8R$j](  
authorized clerk 出市员 ag+$qU  
authorized dealer 认可交易商 L*"Q5NzB]  
authorized financial institution 认可财务机构 .q"`)PT  
authorized fund 认可基金 f4@>7K]9TA  
authorized fund house 获授权的基金公司;认可基金公司 ]*'V#;s  
authorized institution 认可机构 aq@/sMn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Wz`MEyj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Lp`q[Z*  
authorized insurer 获授权保险人;获认可承保人 8*k#T\  
authorized investment 特准投资项目 `%SFu  
authorized person 获授权人 WyF1Fw  
authorized representative 获授权代表 /=).)<&|R  
authorized share capital 法定股本 }lvD 5  
automated quotation system 自动报价系统 G];5'd~C;d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1O"7%Pvw  
自动交易系统〔香港期货交易所有限公司〕 / q*n*j  
automatic adjustment mechanism 自动调整机制 UC"<5z lcu  
automatic adjustment system 自动调整系统 _l<e>zj  
Automatic Clearing House 自动票据交换所 8!(4;fN$j.  
automatic exchange rates accumulation system 自动化汇率累集系统 -]C3_ve  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -|"W|K?nq  
automatic teller machine [ATM] 自动柜员机 S:"R/EE(  
autopay 自动转帐 p(-f$Q(  
available assets 可用资产 IxNY%&* `  
available fiscal reserve 现存财政储备 n}Pz:  
available profit 可用利润 h&|q>M3  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @ )owj^sA  
average 平均;平均数;海损 @*`9!K%  
average basic salary 平均基本薪金 =87.6Ai  
average consumer expenditure 平均消费开支;一般消费开支 -rb]<FrL^  
average cost 平均成本 BG\g`NK}Z  
average cost of land production 增辟土地平均成本 y9kydu#q  
average daily turnover 平均每日成交额 Yx>y(Whu.  
average daily wage rate 平均每日工资率 -HutEbkjx  
average expenditure pattern 平均开支模式 !Bcd\]q  
average growth rate 平均增长率 yqi=9NB  
average net fixed assets 固定资产平均净值 B! $a Y  
average of relatives 相对价格平均数 +n_`*@SE  
average price 平均价格 Z#0hh%E"|y  
average propensity to consume 平均消费倾向;一般消费倾向 Vj(}'h-c\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 f_y+B]?'M  
average rate 平均率 @62QDlt;  
average revenue 平均收入;平均收益 MY1s  
average stock 平均库存;平均存货 -b'93_ZTu:  
average yearly rent 平均年租 /G[; kR"  
avoidance of double taxation 避免双重课税 hYO UuC  
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 N&   
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