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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: Eb.k:8?Tn  
A share A股;甲类股份 D\CjR6DE  
abatement of tax 减税;减扣免税额 1Ht&;V  
ABN AMRO Bank N.V. 荷兰银行 s-lNpOi  
above-the-line expenditure 线上项目支出;经常预算支出 !=SBeq  
above-the-line receipt 线上项目收入;经常预算收入 DV5K)m&G  
ABSA Asia Limited 南非联合亚洲有限公司 D.:6X'hp  
absolute change 绝对数值变更 aEvW<jHh  
absolute expenditure 实际开支 kh5VuXpe  
absolute guideline figure 绝对准则数字 7AouiL 2-W  
absolute interest 绝对权益 CA[3 R  
absolute order of discharge 绝对破产解除令 A.wuB  
absolute profit margin 绝对利润幅度 L,7+26XV"B  
absolute value 实值;绝对值 o >Faq+@  
absolutely vested interest 绝对既得权益 s"-gnW  
absorbed cost 已吸收成本;已分摊成本 mLb>*xt$b@  
absorption 吸收;分摊;合并 MIx,#]C&  
absorption rate 吸收率;摊配率;分摊率 ziXZJ^(FI  
ACB Finance Limited 亚洲商业财务有限公司 Y)*:'&~2e  
acceptable form of reciprocity 合理的互惠条件 X Z4q{^o  
acceptable rate 适当利率;适当汇率 7^<{aE:  
acceptance agreement 承兑协议 Nay&cOz  
acceptance for honour 参加承兑 3-6Lbe9H  
acceptor 承兑人;接受人;受票人 XFmTr@\M  
acceptor for honour 参加承兑人 40$- ]i  
accident insurance 意外保险 nd3n'b  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~|kSQ7O^  
accident insurance scheme 意外保险计划 gT0N\oU"  
accident year basis 意外年度基准 EZb_8<DH  
accommodation 通融;贷款 efUa[XO  
accommodation bill 通融票据;空头票据 Wfp>BC  
accommodation party 汇票代发人 TRzL":  
account balance 帐户余额;帐户结余 $z \H*  
account book 帐簿 )8@|+'q  
account collected in advance 预收款项 ~Kiu " g  
account current book 往来帐簿  f2.|[  
account of after-acquired property 事后取得的财产报告 .d;|iwl  
account of defaulter 拖欠帐目 }P*x /z~  
account payable 应付帐款 'J1!P:tJ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )1iqM]~;B  
account receivable 应收帐款 rjWn>M  
account receivable report 应收帐款报表 dh0nB  
account statement 结单;帐单;会计财务报表 ,C;%AS/  
account title 帐户名称;会计科目 SDHJX8Hq  
accountant's report 会计师报告 u?%FD~l:uU  
Accountant's Report Rules 会计师报告规则 /+JHnedK  
accounting and auditing procedure 会计与审计程序;会计与核数程序 a,`f`;\7N%  
Accounting Arrangements 《会计安排》 -.t/c}a#  
accounting basis 会计基础 ]X\p\n'@j  
accounting by Official Receiver 破产管理署署长呈交的帐目 \.K4tY+V  
Accounting Circular 《会计通告》 7M,(!*b  
accounting class 会计类别 -POsbb>  
accounting date 记帐日期;会计结算日期 <; P40jDL  
accounting for money 款项核算 PHU$<>  
Accounting Officer 会计主任 0 qp Pz|h  
accounting period 会计报告期;会计期 /^rJ`M[;  
accounting policy 会计政策;会计方针 #Mm1yXNu  
accounting practice 会计惯例 /#-zI#iK  
accounting principle 会计准则 {NTMvJLm  
accounting record 会计记录 D&-cNxh  
accounting report 会计报告 a%XF"*^v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  eo&^~OVT  
Accounting Society of China 中国会计学会 q .s'z}  
accounting statement 会计报表 IlfH  
accounting system 会计制度;会计系统 9YEE.=]T  
accounting transaction 会计事项;帐务交易 F9Co m}  
accounting treatment 会计处理 AQm#a;  
accounting year 会计年度 cP2n,>:  
accretion 增值;添加 Cc}3@Nf{/  
accrual 应计项目;应累算数目 M'5PPBSR  
accrual basis 应计制;权责发生制 6.6;oa4j  
accrual basis accounting 应计制会计;权责发生制会计 E x )fXQ+  
accrue 应累算;应计 vp&N)t_  
accrued benefit 应累算利益 m bZn[D_zi  
accrued charges 应计费用 (U([T-H  
accrued cumulative preference share dividend 应累算的累积优先股股息 8k9Yoht  
accrued expenses 应累算费用 o>75s#= b=  
accrued interest payable 应付利息;应计未付利息 Y{7)$'At  
accrued interest receivable 应收利息;应计未收利息 mPJ@hr%3  
accrued right 累算权益 s0\}Q=s[  
accruing profit 应累算的利润 =Ohro '   
accumulated fiscal reserve 累积财政储备 32z2c:G  
accumulated profit 累积利润;滚存溢利 B1 Y   
accumulated reserve 累积储备 0u?Vn N<  
accumulation of surplus income 累积收益盈余 )z!#8s  
acquired assets 既得资产 5H }d\=z  
acquisition 收购;购置;取得 9r=yfc!cS  
acquisition cost 购置成本 <pIel   
acquisition expenses 购置费用 HyY ol*  
acquisition of 100% interest 收购全部股权 /K :H2?J  
acquisition of control 取得控制权 z*e`2n#\  
acquisition of fixed assets 购置固定资产 ,{Ga7rH*   
acquisition of shell “买壳” `b*x}HP$  
acquisition price 收购价 M~l\rg8  
act of God 天灾 }ki6(_  
acting partner 执事合伙人 ZfVw33z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3DOc,}nI~@  
active partner 积极参与的合伙人 bZ[ay-f6oK  
active trading 交投活跃 'b:UafV  
actual circulation 实际流通 UFGUP]J>  
actual cost 实际成本 bPA1>p7  
actual expenditure 实际开支;实际支出 BT|n+Y[  
actual income 实际入息;实际收入;实际收益 OMm'm\+/  
actual market 现货市场 &xE+PfX  
actual price 现货价;实际价格 s8+{##"1 q  
actual profit 实际利润 W(o#2;{ ln  
actual quotation 实盘;实际价位;实际报价 jZR2Nx}16  
actual year basis 按实际年度计算 B4t,@,\O  
actuals 实货 D!rD-e  
actuarial investigation 精算调查 "Tnmn@  
actuarial principle 精算原则 rYO~/N  
actuarial report 精算师报告 'k9 Qd:a}  
Actuarial Society of Hong Kong 香港精算学会 Z)!#+m83>-  
actuarial valuation 精算师估值 Fd/Ra]@\Y  
actuary 精算师 3(3-#MD0  
ad referendum agreement 暂定协议;有待覆核的协定 N[&(e d=  
ad valorem duty 从价税;按值征税 U-pBat.$'C  
ad valorem duty system 从价税制 v(`5exWV  
ad valorem fee 从价费 of/' 9Tj  
ad valorem tariff 从价关税 >uR;^B5m  
additional allowance 额外免税额 M5c *vs  
additional amount for unexpired risk 未过期风险的额外款额  U92?e}=]  
additional assessable profit 补加应评税利润 sNsH l  
additional assessment 补加评税 4XNkto  
additional commitment 额外承担 :wz]d ~)  
additional commitment vote 额外承担拨款 I<!,_$:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R_gON*9  
additional dependent parent allowance 供养父母额外免税额 Lm7fz9F%  
additional provision 额外拨款 ~}g) N  
additional stamp duty 附加印花税 @<z#a9  
additional tax 补加税罚款;补加税款 xV.UM8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?7dV:]%~2  
adjudged bankrupt 被裁定破产 xcX^L84\  
adjudicated bankrupt 裁定破产人 &uXu$)IZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N4w&g-  
adjudication of bankruptcy 裁定破产;宣告破产 Dpkc9~z  
adjudication of insolvency 裁定无力偿还债务 +?^lnoX  
adjusted actual 经调整的实数;调整后的实数 6. 6x$y3v  
adjusted current assets 经调整的流动资产;调整后的流动资产 yX1OJg[s,  
adjusted figure 经调整的数字;调整后的数额 <4Ik]Uz^  
adjusted liabilities 经调整的负债;调整后的负债 u"-."_  
adjusted loss 经调整的亏损;调整后的亏损 x }i'2   
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 7'RU\0QG  
adjusted profit 经调整的利润;调整后的利润 (|sqN8SbA  
adjusted surplus 经调整的盈余额;调整后的盈余额 V"5LNtf  
adjusted value 经调整的价值;调整后的价值 &Vbcwv@  
adjustment 调整;修订;理算〔保险〕 @!mjjeG+1  
adjustment centre 调剂中心 kY#sQz}8  
adjustment lag 调整过程的时间差距;调整时差 <ELqj2`c  
adjustment mechanism 调整机制 b X4]/4%  
adjustment of loss 亏损调整 lB(P+yY,/'  
adjustment process 调整过程;调整程序 ~`<_xIvrq  
adjustment range 调整幅度 23'Ac,{  
administered exchange rate 受管制汇率 }u.1$Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A?H.EZ  
administration expenses 行政费用 %:Y'+!bX  
administration fee 手续费;行政费 hD,@>ky  
administration in bankruptcy 破产管理 VL2ACv(  
administration order 遗产管理令 v7mg8'  
administrator 管理人;遗产管理人 uZ+vYF^  
administrator of the estate 遗产管理人 BV eIj }  
admission of debt 债项承认书 m`#UV-$J  
admission of proof 接纳债权证明 "tz`@3,5dN  
advance 放贷款项;垫付款项;预支款项;预付款项 w%eEj.MI|i  
advance account 暂支帐目;预付款帐户 k!{h]D0  
advance compensation 预付补偿金 ~"22X`;h[G  
advance from shareholder 股东垫款 Eg0qY\'  
advance pending reimbursement 预支以待日后付还 vnH[D)`@  
advanced economy 先进经济体系 Vm%0436wOY  
advancement 预付;预付财产 7vEZb.~4z  
advances warrant 垫款令 79}Qj7  
advancing 贷出 7-c3^5gn{  
adverse balance 逆差 X-_0wR  
adverse exchange 逆汇 yTh60U  
advertisement addressed to shareholders 在报章刊登的致股东通告 +?uZ~VSl  
advice for collection 托收通知书 Kbcr-89Gv~  
advice of drawing 提款通知书;汇票通知书 O>>%lr|  
advice of payment 付款通知 2x:aMWh  
Advisory Committee [Securities and Futures Commission] @.l?V6g9T  
谘询委员会〔证券及期货事务监察委员会〕 -bp7X{&  
Advisory Committee on Diversification 经济多元化谘询委员会 6]Ri$V&"  
affidavit 誓章;遗产申报誓章 A#CGD0T  
affidavit of no receipt 述明无收款的誓章 xcC^9BAj  
affiliate 联号;联营公司;附属公司 7jYW3  
affiliated company 附属公司;联号;联营公司 HfA@tZ5q|U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 kx07Ium  
affordability 负担能力 #RP7?yGM,  
African Development Bank [AfDB] 非洲开发银行 Df0m  
after-acquired property 事后取得的财产 i~.9 B7hdE  
after-hours dealing 市后交易 XZ_vbYTj  
after-tax profit 税后盈利;税后利润;税后溢利 =QW:},sp  
agency agreement 代理协议 e'&<DE)  
agency expenses 代理机构的开支 Pql;5 ~/  
agency fee 代理费 h;t5v6["  
Agency Law 《代理法》 Kr74|W=  
agent 代理人;承销人 rB.LG'GG]  
agent of company 公司代理人 |=#uzp7*  
agent's fee 代理人费;经纪费 2IFEl-IB[  
aggregate 总计;总数;总体数字 =R0#WMf$@  
aggregate amount 总款额;总额 b_-?ZmV^r  
aggregate assets and liabilities 总体资产与负债 p"o_0 {8  
aggregate at constant price 按固定价格计算的总体数字 Awlw6?   
aggregate demand 总需求 5db9C}0  
aggregate gross position 总持仓量 z>O=. Ku6  
aggregate limit 总限额 ;1>)p x**  
aggregate of salaries tax 合计薪俸税 nHIW_+<Mf  
aggregate performance 总体表现;总体业绩 crRYgr  
aggregate supply 总体供应 9+co `t.  
aggregate surplus 总盈余 l5l#LsaQb  
aggregate total 整体总额 {WN??eys,  
aggregate value 总值;合计价值 wj|[a,(r  
aggregated basis 合计基准 CYN")J8V  
aggregated net chargeable income 合计应课税入息实额 _rfGn,@BH  
aggregation 合并计算;合计;总和 3<ry/{#%  
aggregation of incomes of husband and wife 夫妇入息合并计算 w[s}#Q  
aggregation of property 财产的总和 Y1L7sH 9  
agio 差价;贴水 0 A6% !h  
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》 7A4_b8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Nx<%'-9)|  
《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#t;n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IGcYPL\&  
《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》 fz`\-"f]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U-lN-/=l6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h|XLL|:  
agreement for a settlement 授产协议 b[ .pD3  
agreement for assignment 转让协议 8B|B[,`  
agreement for sale 售卖协议;买卖协议 Ap9 %5:]  
agreement for sale and purchase 买卖协议 mE3M$2}  
agreement for the payment of interest 支付利息协议 *)um^O  
agreement for the repayment of money 还款协议 QHbjZJ N  
agreement of reinsurance 再保险协议 ^Mi&2AvS  
Agricultural Bank of China 中国农业银行 E~eSHJ(oR7  
air passenger departure tax 飞机乘客离境税 KU)~p"0[6]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^fT?(y_= e  
airport tax 机场税 *N3X"2X:  
alcohol duty 酒精税 rT28q .  
alienation 让与;让渡;转让 +<\.z*  
alimony 生活费;赡养费 uz[5h0c  
All Ordinaries Index [AOI] 所有普通股指数 <#No t1R  
all risks 全险;综合险 GB` G(a  
All Sales Record for Stock Market 《股票市场成交报告》 i2 m+s;  
Allied Capital Resources Limited 新联财务有限公司 xGo,x+U*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <ly.l]g  
allocation letter 拨款信件 Evb %<`gd  
allocation of fund 分配款项;预留款项 ewp&QH4  
allocation of profit 利润分配;溢利分配 Nt P=m @  
allocation warrant 拨款令 FOD_m&+  
allotment 分配;配股 ?;?$\ b=  
allotment notice 股份配售通知;配股通知 [Z{0|NR  
allotment of shares 股份分配 `HJRXoLySW  
allowable 可获宽免;免税的 9zD^4j7  
allowable business loss 可扣除的营业亏损 Sz'JOBp  
allowable expenses 可扣税的支出 ad'C&^o5  
allowance 免税额;津贴;备抵;准备金 dEWI8Q]  
allowance for debts 债项的免税额 I-o |~  
allowance for depreciation by wear and tear 耗损折旧免税额  ylBjuD+  
allowance for funeral expenses 殡殓费的免税额 zIh`Vw,t0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3Fl!pq]  
allowance for repairs and outgoings 修葺及支出方面的免税额 <hM`]/J55  
allowance to debtor 给债务人的津贴 I+_u?R)$  
alteration of capital 资本更改 rT{+ h}vO  
alternate trustee 候补受托人 Z{spo=  
amalgamation 合并 q8P$Md-=b1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =#sr4T  
ambit of charges 征税范围;收费范围 Uh8c!CA8:\  
amended valuation 经修订的估值 "[p-Iy1  
American Commodities Exchange 美国商品交易所 <-K'9ut,  
American Express Bank Limited 美国运通银行 DW.vu%j^[  
American Stock Exchange 美国证券交易所 0ntf%#2{  
amortization 摊销 ,pMH`  
amount due from banks 存放银行同业的款项 B kWoK/f4  
amount due from banks abroad 存放海外银行同业的款项 )%=oJ!)  
amount due from holding companies 控股公司欠款 ecG,[1];  
amount due from local banks 存放本港银行同业的款项 3F|#nq  
amount due to banks 银行同业的存款 {8Uk]   
amount due to banks abroad 海外银行同业的存款 kPg| o3H  
amount due to holding companies 控股公司存款 s'^"s_j  
amount due to local banks 本港银行同业的存款 c&n.JV   
amount due to outport banks 外埠银行同业的存款 '}.Z' %;  
amount for note issue 发行纸币的款额 9_<>#)u5  
amount of bond 担保契据的款额 =}7[ypQM`]  
amount of consideration 代价款额 @h";gN  
amount of contribution 供款数额 Zm~oV?6  
amount of indebtedness 负债款额 ?5MOp  
amount of principal of the loan 贷款本金额 mq*Efb)!  
amount of rates chargeable 应征差饷数额 +-+%6O<C  
amount of share capital 股本额 =&xN dc  
amount of sums assured 承保款额 #gd`X|<Ch  
amount of variation 变动幅度 KG8Km  
amount of vote 拨款数额 =TG[isC/F9  
amount payable 应付款额 P<{N)H 2r  
amount receivable 应收款额 pQf5s7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *='J>z.]  
analysis 分析 WwBs_OMc  
ancillary risk 附属风险 z~y=(T  
annual account 周年帐目;周年帐目报表;年度决算;年结 :q,tmk h  
annual accounting date 年结日期 gS$?#!f  
annual allowance 每年免税额;年积金;年度津贴;年津 N#"(  
annual balance 年度余额 U jrML  
annual disposable income 每年可动用收入 wYIlp  
annual estimates 周年预算 Y}Gf%Xi,  
annual fee 年费 +ZK12D}  
annual general meeting 周年大会 lay)I11- >  
annual growth rate 年增率;每年增长率 ,2?Sua/LD  
annual long-term supplement 长期个案每年补助金 I# U"DwM  
annual pensionable emolument 可供计算退休金的年薪 E ) iEWc  
annual report 年报 |SfmQ;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jX8,y  
annual return 周年报表;周年申报表;每年报税表格 p a)2TL/@  
Annual Return Rules 《周年报表规则》 _6k ej#o8  
annual review of consumer prices 每年消费物价回顾 7C"&f *lEi  
annual roll-forward basis 逐年延展方式 L5-Kw+t  
annual salary 年薪 d2XS w>  
annual statement 年度报表;年度决算表 >;}q  
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 U#=5HzE  
annuitant 年金受益人 m0zbG1OE  
annuity 年金 L?slIGp%-  
annuity contract 年金合约 -U#e  
annuity on human life 人寿年金 TaI72"8  
antecedent debt 先前的债项 8) 1+j>OQ  
ante-dated cheque 倒填日期支票 _Nmc1azS  
anticipated expenditure 预期开支 aHdXlmL  
anticipated net profit 预期纯利 3(n+5~{e  
anticipated revenue 预期收入 <1(j&U  
anti-inflation measure 反通货膨胀措施 5h6c W  
anti-inflationary stance 反通货膨胀立场 y-i6StJ  
apparent deficit 表面赤字 eW>Y*l% B  
apparent financial solvency 表面偿债能力 >wOqV!0<  
apparent partner 表面合伙人 e qzmEg  
application for personal assessment 个人入息课税申请书 OX!<{9o  
application of fund 资金应用 =2rkaBFC  
application to release as liquidator and to destruct the books of accounts and documents 1?}5.*j<  
申请免除清盘人职务及毁灭帐簿与文件 u|}p3-z|Y  
appointed actuary 委任精算师 RC>79e/u<  
appointed auditor 委任核数师;委任审计师 ?ot7_vl  
appointed trustee 委任的受托人 -SGo E=  
appointer 委任人 o,yP9~8\  
apportioned pro rata 按比例分摊 1Ff Sqd  
apportionment 分配;分摊 :497]c3#5C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pX~X{JTaL)  
apportionment formula 分摊方程式 M~jV"OF=  
apportionment of estate duty 遗产税的分摊 ndCHWhi  
appraisal 估价;评估 *[SOz)  
appreciable growth 可观增长 P UJkC  
appreciable impact 显着影响 YLVZ]fN=>  
appreciable increase 可观增长  wq@{85  
appreciation 增值;升值 K.T.?ug;:  
appreciation against other currencies 相对其他货币升值 GjD^\d/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i SD?y#  
appreciation tax 增值税 )J<VDO:_YA  
appropriation 拨款;拨用;拨付 NplWF\5y  
appropriation account 拨款帐目 .lt|$["  
Appropriation Bill 拨款法案 -mur` tC  
appropriation-in-aid system 补助拨款办法 B !}/4"  
approved assets 核准资产 \p%,g& ^ x  
approved basket stock 认可一篮子证券 :,'yHVG\  
approved budget 核准预算 H;.${u^lhd  
approved charitable donation 认可慈善捐款 n 9X:s?B/  
approved charitable institution 认可慈善机构 44p?x8(z*  
approved currency 核准货币;认可货币 n#Y=y#  
approved estimates 核准预算 %{*A@jQsg  
approved estimates of expenditure 核准开支预算 -m"9v%>Y  
approved overseas insurer 核准海外保险人 +8#hi5e  
approved overseas trust company 核准海外信托公司 E[8R )xC@  
approved pooled investment fund 核准汇集投资基金 2#hfBJg@  
approved provident fund scheme 认可公积金计划 LI`H,2Km  
approved provision 核准拨款 [')C]YQb=  
approved redeemable share 核准可赎回股份 kl0|22"Gz  
approved regional stock 认可地区性证券 6myF!  H=  
approved retirement scheme 认可退休金计划 (n+FEE<  
approved subordinated loan 核准附属贷款 @3_[NI%  
arbitrage 套戥;套汇;套利 ys~oJb~  
arbitrageur 套戥者;套汇者  ZFH;  
arbitrary amount 临时款项 {I:nza  
arrangement 措施;安排;协定 zlhHSyK  
arrears 欠款 Q`{2 yU:r  
arrears of pay 欠付薪酬 c ?(X(FQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 2iV/?.<Z&  
articles of association 组织章程;组织细则;组织章程细则 b\9MM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o NqIrYH'  
ascertainment of profit 确定利润 h:3^FV&#  
"Asia Clear" “亚洲结算系统” :)eU)r"s4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n&N>$c,T27  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xb22 :  
Asian Development Fund [ADF] 亚洲发展基金 EK=PY  
Asian dollar bond 亚洲美元债券 7q;wj~  
Asian dollar market 亚洲美元市场 Q]7}" B&  
Asian dollar rate 亚洲美元利率 L55VS:'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pX LXkF?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @}+F4Xh,L  
asked price 沽盘;喊价;索价;卖方报价 Ak'=/`+p  
assessable income 应评税入息 - D&d1`N4  
assessable loss 应评税亏损 76BA1x+G  
assessable profit 应评税利润 qQ T ^d  
assessable value 应评税值 E# UAC2Q  
assessed profit 估定利润 8[\ ~}Q6  
assessed value 经评估价值 ^|j @' @L  
assessment 评税;评定;估价;评税单 *<"#1H/q  
assessment number 评税编号;估价编号 GJo`9  
assessment of additional tax 补加税评税 oT}-i [=}  
assessment of performance 业绩评估;实绩评价 wk[4Qsk<  
Assessor 评税主任 hqwDlapTt  
asset price bubbles 资产价格泡沫 p1`") $  
asset-backed securities 具资产保证的证券 p.@_3^#|  
assets accretion 资产增值 > %B7/l$  
assets and liabilities 资产与负债 X7Z=@d(  
assets betterment statement 资产递增表;资产改进表 lV ra&5  
assets lending 实物放款;有抵押贷款 p/WE[8U  
assets of the company passing on the death 死者去世时转移的公司资产 N*NGC!p`N  
assets pledged as security for liabilities 用作负债抵押的资产 yZyB.wT  
assets portfolio 资产投资组合 H2oD0f|  
assets price 资产价格 X*QQVj  
assets quality 资产质素 2Cgq&\wS  
assets realization 资产变现 NS3qNj  
assets refinancing arrangement 资产再集资安排 1kdQh&~G  
assets securitization 资产证券化 1h,m  
assets situated outside Hong Kong 在香港以外地方的资产 t*dd/a  
assets stripping 削减资产;拆卖资产 d: {#Dk#  
assets value 资产值 [+.P'6/[$R  
assignee 承让人 z5q(  
assignment 转让;转让书;转让契 c)B <d#  
assignment of interest 权益转让 9JBVG~m+  
assignment of letters patent and trade mark 专利证书及商标转让 25wvB@0&  
assignment of property 物业转让;物业转让书 -?Kd[Ma  
assignment right 转让权 K^f&+`v6_  
assignor 转让人 &wea]./B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Q35jJQ$<`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B +<i=w  
associate member 附属会员 gWLhO|y  
associated body corporate 相联法人团体 Dxp.b$0t  
associated company 相联公司;联属公司 *h)|K s  
associated corporation 相联法团 s.j6" Q[W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ywkyxt  
公认会计师公会〔英国〕 %XiF7<A &  
Association of Futures Exchange Brokers 香港期货经纪协会 /Ps5Og  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RQQ\y`h`  
association of underwriters 承保人组织 D9/PVd&#  
assumption of control 接管 OkfnxknZ|  
assurance 担保;保险;转易;转易书 qku}cWD9/_  
assurance of interest 权益的转易 -kkp Ew\  
at 19XX price 按一九XX年价格计算 L/*K4xQ  
at a discount 按赔价计算;按贴水价格计算;打折扣 ^6i,PRScS  
at a premium 按溢价计算;按升水价格计算 d6vls7J/4  
at call 通知付款;按通知 Q=n2frW(T  
at constant market price 按固定市价计算  Lxqv  
at constant price 按固定价格计算 K1_#Jhz  
at cost 按成本计算 K!jMW  
at current market price 按当时市价计算;按现时市价计算 gq~6 jf>  
at current price 按当时价格计算;按现时价格计算 7I;A5f  
at factor cost 按要素成本计算;按生产要素成本计算 eccJt  
at money-of-the-day price 按付款当日价格计算 ,f)#&}x*2+  
at or better 按指定或较佳价位〔买卖指令〕 0jmPj   
at par 按面值计算;平价 Ro :)N:C  
at sight 见票即付 vH)V\V  
at the close 按收市盘 `Ti?hQm/  
at the opening 按开市盘 y@2$sK3K  
attestation 见证;见证条款 J[{?Y'RUM  
at-the-money option 平价期权 /?_5!3KJ  
attorney 受权人;受托代表人 bv9nDNPD4  
attornment 新拥有人承认书 JSu+/rI1  
attributable profit 可归属利润 z( ^ r  
attributable share value 可归属股份价值 8/BWe ;4  
Auckland Stock Exchange 奥克兰证券交易所 D5$| vv1  
auction 拍卖 'Fr"96C$  
auctioneer 拍卖商 +LB2V3UZ  
audit 审计;核数 zya2 O?s  
Audit Commission 审计署 -4LckY=]1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] " gQJeMU  
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〕 :@]%n~x  
audit review 帐目审查 45U!\mG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ? uu,w  
audited account 审计帐目;经审计的帐目 V8-*dE  
audited annual account 经审计的周年帐目 Q~zs]{\  
audited balance sheet 经审计的资产负债表 `FHKQS5  
auditor 核数师;核数主任;审计师 t*(buAx  
auditor's certificate 核数师证明书;审计师证明书 aM!%EaT  
auditor's report 核数师报告;审计师报告 )m<CmYr2  
Aussie bond 澳元债券 =)IV^6~b  
austerity budget 紧缩预算 DtglPo_(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -a`P W  
Australia All Ordinaries Index 澳洲所有普通股票指数 &[qJ=HMm I  
Australian Dollar [AUD] 澳元 lqZUU92;  
Australian Options Market 澳大利亚期权市场 wHE1Jqpo  
Australian Securities Commission 澳洲证券事务监察委员会 Ta NcnAY>9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +Z1y1%a  
Australian Stock Exchange 澳大利亚证券交易所 9*;OHoDh  
Austrian Schilling [ATS] 奥地利先令 <Oihwr@5<  
authentication 认证;鉴证 I'e`?H t  
authority to purchase 委托购买证;委购书 ,}a'h4C  
authorization 认可;核准;授权;授权书 zY2o;-d|4  
authorization by direction 指示授权 cg).b?g  
authorization by instruction 指令授权 &at>sQ'  
authorization by warrant 令状授权 B'8T+qvA  
authorization of unit trust 单位信托的认可 91\]Dg  
authorized agent 指定代理人 Bhg,P.7  
authorized capital 法定资本 kX "*kD  
authorized clerk 出市员 O%*:fd,o-  
authorized dealer 认可交易商 1g>>{ y  
authorized financial institution 认可财务机构 /y[zOT6  
authorized fund 认可基金 L7PM am  
authorized fund house 获授权的基金公司;认可基金公司 W_RN@O  
authorized institution 认可机构 ,lb >  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^2 \-zX!bt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,?(U4pzX  
authorized insurer 获授权保险人;获认可承保人 V|j{#;  
authorized investment 特准投资项目 .M([n-  
authorized person 获授权人 *_H^]wNJG  
authorized representative 获授权代表 aK?PK }@  
authorized share capital 法定股本 ykD-L^}  
automated quotation system 自动报价系统 4`'V%)M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  ?F/)<r  
自动交易系统〔香港期货交易所有限公司〕 .kp3<.  
automatic adjustment mechanism 自动调整机制 Kdr} 7#c  
automatic adjustment system 自动调整系统 IXC2w *'m  
Automatic Clearing House 自动票据交换所 ; fxrOfb  
automatic exchange rates accumulation system 自动化汇率累集系统 i<-a-Z+^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4;V;8a\A  
automatic teller machine [ATM] 自动柜员机 NEW0dF&)  
autopay 自动转帐 qx";G  
available assets 可用资产 L17{W4  
available fiscal reserve 现存财政储备 wOn*QO[  
available profit 可用利润 }dpE>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 h )h%y)1  
average 平均;平均数;海损 1BOv|xPjZ  
average basic salary 平均基本薪金 EFz Pt?l  
average consumer expenditure 平均消费开支;一般消费开支 FJ{6_=@D  
average cost 平均成本 6ac_AsFK  
average cost of land production 增辟土地平均成本 ;uN&yj<}a  
average daily turnover 平均每日成交额 Zy=DY  
average daily wage rate 平均每日工资率 ]/{iIS_  
average expenditure pattern 平均开支模式 Wiere0 2*  
average growth rate 平均增长率 Ls/*&u  
average net fixed assets 固定资产平均净值 |u_fVQj  
average of relatives 相对价格平均数 Z=9gok\  
average price 平均价格 &}!AjA)  
average propensity to consume 平均消费倾向;一般消费倾向 FE3uNfQs|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 EpB3s{B"  
average rate 平均率 _3zJ.%  
average revenue 平均收入;平均收益 sGO+O$J  
average stock 平均库存;平均存货 >oL| nwn  
average yearly rent 平均年租 ;"JgNad  
avoidance of double taxation 避免双重课税 VfkQc$/  
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 Qt.|YB8  
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