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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

级别: 经院大学
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A: %imI.6   
A share A股;甲类股份 tBB\^xq:  
abatement of tax 减税;减扣免税额 c]Z@L~WW  
ABN AMRO Bank N.V. 荷兰银行 4Su|aWL-  
above-the-line expenditure 线上项目支出;经常预算支出 ta;q{3fe  
above-the-line receipt 线上项目收入;经常预算收入 GkU]>8E'"  
ABSA Asia Limited 南非联合亚洲有限公司 :o37 V!  
absolute change 绝对数值变更 +cXdF  
absolute expenditure 实际开支 y [jck:  
absolute guideline figure 绝对准则数字 !3*:6  
absolute interest 绝对权益 }c]u'a!4  
absolute order of discharge 绝对破产解除令 pnTuYT^%)  
absolute profit margin 绝对利润幅度 ?z{Z!Bt?=)  
absolute value 实值;绝对值 e&k=fV  
absolutely vested interest 绝对既得权益 =6YffXa_s  
absorbed cost 已吸收成本;已分摊成本 w *Txc}  
absorption 吸收;分摊;合并 [}*xxy   
absorption rate 吸收率;摊配率;分摊率  0?80V'  
ACB Finance Limited 亚洲商业财务有限公司 o],z/MPL  
acceptable form of reciprocity 合理的互惠条件 c.?+rcnq  
acceptable rate 适当利率;适当汇率 >Hd Pcsl L  
acceptance agreement 承兑协议 sjW;Nsp  
acceptance for honour 参加承兑 sUe<21:  
acceptor 承兑人;接受人;受票人 ]r&dWF  
acceptor for honour 参加承兑人 paYvYK-K?  
accident insurance 意外保险 WHkrd8  
Accident Insurance Association of Hong Kong 香港意外保险公会 w~a_FGYX  
accident insurance scheme 意外保险计划 iJaA&z5sr  
accident year basis 意外年度基准 n/ m7+=]v  
accommodation 通融;贷款 7eU|iDYo  
accommodation bill 通融票据;空头票据 h 0c&}kM  
accommodation party 汇票代发人 fU^6h`t  
account balance 帐户余额;帐户结余 `mp3ORR;$  
account book 帐簿 @%[ dh@oY  
account collected in advance 预收款项 0}4FwcCr\  
account current book 往来帐簿 8GKqPS+  
account of after-acquired property 事后取得的财产报告 2EAY`}Rl6.  
account of defaulter 拖欠帐目 K0 6 E:  
account payable 应付帐款 IpYw<2'  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 z~0f[As.  
account receivable 应收帐款 <c!I\y  
account receivable report 应收帐款报表 u^X,ASkQ  
account statement 结单;帐单;会计财务报表 #Zq[.9!q{  
account title 帐户名称;会计科目  \X]  
accountant's report 会计师报告 yv+DM`0  
Accountant's Report Rules 会计师报告规则 b&g`AnYT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 kN8?.V%Utw  
Accounting Arrangements 《会计安排》 x7!YA>  
accounting basis 会计基础 ^`f( Pg!  
accounting by Official Receiver 破产管理署署长呈交的帐目 wK*b2r}0/  
Accounting Circular 《会计通告》 |]=s  
accounting class 会计类别 ,\CG}-v@CN  
accounting date 记帐日期;会计结算日期 ( L ]C  
accounting for money 款项核算 }'c@E0"  
Accounting Officer 会计主任 z@tIC^s  
accounting period 会计报告期;会计期 y&(R1Y75  
accounting policy 会计政策;会计方针 ,/1[(^e  
accounting practice 会计惯例 iosL&*'8  
accounting principle 会计准则  XKEbK\  
accounting record 会计记录 @7z_f!'u  
accounting report 会计报告 W^T6^q5;H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PvkHlb^x%  
Accounting Society of China 中国会计学会 4+2hj*I  
accounting statement 会计报表  Z5[f  
accounting system 会计制度;会计系统 %:=Jr#a  
accounting transaction 会计事项;帐务交易 LQ'VhNU  
accounting treatment 会计处理 UEh-k"  
accounting year 会计年度 *<IQ+oat,a  
accretion 增值;添加 U66}nN9  
accrual 应计项目;应累算数目 Y)KO*40c  
accrual basis 应计制;权责发生制 D  Kng.P  
accrual basis accounting 应计制会计;权责发生制会计 B`;DAsmT  
accrue 应累算;应计 V+dFL9  
accrued benefit 应累算利益 =7P(T`j  
accrued charges 应计费用 ^hIKDc!.m  
accrued cumulative preference share dividend 应累算的累积优先股股息 4SGF8y@WU  
accrued expenses 应累算费用 lKA2~o  
accrued interest payable 应付利息;应计未付利息 $@}\T  
accrued interest receivable 应收利息;应计未收利息 ]>"q>XgnI  
accrued right 累算权益 c ;@k\6  
accruing profit 应累算的利润 :978D0}{p  
accumulated fiscal reserve 累积财政储备 mj^]e/s%  
accumulated profit 累积利润;滚存溢利 n<3*7/-  
accumulated reserve 累积储备 :d`8:gv?  
accumulation of surplus income 累积收益盈余 KGq4tlM6  
acquired assets 既得资产 Xw<5VIAHm;  
acquisition 收购;购置;取得 bR&<vrMmrA  
acquisition cost 购置成本 FK!UUy;  
acquisition expenses 购置费用 )WR*8659e  
acquisition of 100% interest 收购全部股权 dq U.2~9  
acquisition of control 取得控制权 *JmU",X  
acquisition of fixed assets 购置固定资产 K26x,m]p  
acquisition of shell “买壳” 1u\kxlZ  
acquisition price 收购价 v>]^wH>/"  
act of God 天灾 %n<.)R  
acting partner 执事合伙人 ,Y_[+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 m<wEw-1.  
active partner 积极参与的合伙人 J6m(\o  
active trading 交投活跃 )9mUE*[  
actual circulation 实际流通 g$eZT{{W  
actual cost 实际成本 Z+J;nl  
actual expenditure 实际开支;实际支出 ?&>H^}gDZ  
actual income 实际入息;实际收入;实际收益 Kj`sq":Je0  
actual market 现货市场 o7#Mr`6H  
actual price 现货价;实际价格 S&w(H'4N  
actual profit 实际利润 8QaF(?  
actual quotation 实盘;实际价位;实际报价 AXOR<Ns`  
actual year basis 按实际年度计算 @[] A&)B  
actuals 实货 q oJ4w7  
actuarial investigation 精算调查 Ze>Pg.k+  
actuarial principle 精算原则 'RjMwJy{  
actuarial report 精算师报告 eH y.<VX  
Actuarial Society of Hong Kong 香港精算学会 i<]Y0_?s  
actuarial valuation 精算师估值 #&jr9RB  
actuary 精算师 AG==A&d>$  
ad referendum agreement 暂定协议;有待覆核的协定 4t;m^Iv  
ad valorem duty 从价税;按值征税 d;c<" +  
ad valorem duty system 从价税制 0-{l4;o  
ad valorem fee 从价费 I-`qo7dQ_S  
ad valorem tariff 从价关税 avI   
additional allowance 额外免税额 B%e#u.'6  
additional amount for unexpired risk 未过期风险的额外款额 fpK`  
additional assessable profit 补加应评税利润 %=O$@.%Zc  
additional assessment 补加评税 /^>yDG T,0  
additional commitment 额外承担 }{(|^s=  
additional commitment vote 额外承担拨款 >RMp`HxDf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bk#t+tuk  
additional dependent parent allowance 供养父母额外免税额 !Ho=(6V  
additional provision 额外拨款 >5|;8v-r  
additional stamp duty 附加印花税 ?fXlrJ  
additional tax 补加税罚款;补加税款 k-M-=VvA  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $*u{i4b  
adjudged bankrupt 被裁定破产 9ywPWT[^  
adjudicated bankrupt 裁定破产人 RL;>1Q,H  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :8<\]}J  
adjudication of bankruptcy 裁定破产;宣告破产 2\,vq R  
adjudication of insolvency 裁定无力偿还债务 Cq0S8Or0  
adjusted actual 经调整的实数;调整后的实数 #(`@D7S"  
adjusted current assets 经调整的流动资产;调整后的流动资产 B?xu!B,  
adjusted figure 经调整的数字;调整后的数额 L,F )l2  
adjusted liabilities 经调整的负债;调整后的负债 x_3Zd  
adjusted loss 经调整的亏损;调整后的亏损 $K,6!FyBa  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 )n[ oP%  
adjusted profit 经调整的利润;调整后的利润 o5N];Nj  
adjusted surplus 经调整的盈余额;调整后的盈余额 rl,6r u  
adjusted value 经调整的价值;调整后的价值 |Gw[vY  
adjustment 调整;修订;理算〔保险〕 82X}@5o2  
adjustment centre 调剂中心 3ppY@_1  
adjustment lag 调整过程的时间差距;调整时差 ~la=rh3  
adjustment mechanism 调整机制 I!)gXtJA"  
adjustment of loss 亏损调整 _cZ`7 ]Z  
adjustment process 调整过程;调整程序 at/v.U |F  
adjustment range 调整幅度 G~{xTpL  
administered exchange rate 受管制汇率 9 GdrJ~h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AUnRr+o  
administration expenses 行政费用 xy% lp{  
administration fee 手续费;行政费 !P, 9Sg&5)  
administration in bankruptcy 破产管理 6t5)rlT  
administration order 遗产管理令 1GY[1M1^  
administrator 管理人;遗产管理人 <[^nD>t_  
administrator of the estate 遗产管理人 "Yn <]Pa_  
admission of debt 债项承认书 vO1P%)  
admission of proof 接纳债权证明 lHpo/ R :  
advance 放贷款项;垫付款项;预支款项;预付款项 eB:obz  
advance account 暂支帐目;预付款帐户 xa#:oKF3  
advance compensation 预付补偿金 T[=XGAJ  
advance from shareholder 股东垫款 ;<#fZ0(l;  
advance pending reimbursement 预支以待日后付还 y @AKb  
advanced economy 先进经济体系 -/aDq?<<  
advancement 预付;预付财产 zjh&?G]:G  
advances warrant 垫款令 kRgyvA,*;  
advancing 贷出 {sy#&m(el  
adverse balance 逆差 g S;p::  
adverse exchange 逆汇 Uq/(xh,t5  
advertisement addressed to shareholders 在报章刊登的致股东通告 [?BmW {*u.  
advice for collection 托收通知书 x#e(&OjN7  
advice of drawing 提款通知书;汇票通知书 Nh41o0  
advice of payment 付款通知 #3$U&|`  
Advisory Committee [Securities and Futures Commission] HLAYmXX"w  
谘询委员会〔证券及期货事务监察委员会〕 V9"Kro  
Advisory Committee on Diversification 经济多元化谘询委员会 joifIp_  
affidavit 誓章;遗产申报誓章 =MG  
affidavit of no receipt 述明无收款的誓章 )\uy 0+b  
affiliate 联号;联营公司;附属公司 : H<u@%  
affiliated company 附属公司;联号;联营公司 ?T5^hQT   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {"e/3  
affordability 负担能力 0x0.[1mB  
African Development Bank [AfDB] 非洲开发银行 9 il!w g?  
after-acquired property 事后取得的财产 4j)Y>  
after-hours dealing 市后交易 =L<OTfVE  
after-tax profit 税后盈利;税后利润;税后溢利 5.xvOi|.  
agency agreement 代理协议 <27B*C M  
agency expenses 代理机构的开支 8&VwAo  
agency fee 代理费 L.15EXAB  
Agency Law 《代理法》 %|Vo Zx ^  
agent 代理人;承销人 hE!3kaS  
agent of company 公司代理人 doXd6q4H  
agent's fee 代理人费;经纪费 SV]M]CAe  
aggregate 总计;总数;总体数字 _3T*[s;H  
aggregate amount 总款额;总额 LaJc;Jt$  
aggregate assets and liabilities 总体资产与负债 G`w,$:,  
aggregate at constant price 按固定价格计算的总体数字 -nO('(t  
aggregate demand 总需求 KbH#g>.oB  
aggregate gross position 总持仓量 [kFX>G4  
aggregate limit 总限额 <l5{!g  
aggregate of salaries tax 合计薪俸税 3OFv_<6  
aggregate performance 总体表现;总体业绩 oCSf$g8q  
aggregate supply 总体供应 m0F-[k3)  
aggregate surplus 总盈余 `S<uh9/  
aggregate total 整体总额 (H+'sf^h  
aggregate value 总值;合计价值 5Zn3s()  
aggregated basis 合计基准 vsoj] R$C  
aggregated net chargeable income 合计应课税入息实额 [_qBp:_j?s  
aggregation 合并计算;合计;总和 ,^|+n()O  
aggregation of incomes of husband and wife 夫妇入息合并计算 W1y,.6  
aggregation of property 财产的总和 kOR%<#:J  
agio 差价;贴水 xVKx#X9yk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 I]Wb\&$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )TyL3Z\>(  
《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》 D2>EG~xWq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )sB`!:~HjP  
《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》 "=| yM~V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment TDY}oGmNn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \{G6!dV|S  
agreement for a settlement 授产协议 ^gkyi/z  
agreement for assignment 转让协议 8c__ U<  
agreement for sale 售卖协议;买卖协议 oLX6w  
agreement for sale and purchase 买卖协议 1y_{#,{>  
agreement for the payment of interest 支付利息协议 u bP2ws  
agreement for the repayment of money 还款协议 ClVMZ  
agreement of reinsurance 再保险协议 )J (ekfM  
Agricultural Bank of China 中国农业银行 Aid{PGDk  
air passenger departure tax 飞机乘客离境税 OU9=O>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0+r/>-3]  
airport tax 机场税 HK&F'\'}  
alcohol duty 酒精税 Z/;rM8[{&  
alienation 让与;让渡;转让 wC=IN   
alimony 生活费;赡养费 &.7\{q\(  
All Ordinaries Index [AOI] 所有普通股指数 -mX _I{BJ  
all risks 全险;综合险 )l30~5u<J  
All Sales Record for Stock Market 《股票市场成交报告》 =q5A@!D  
Allied Capital Resources Limited 新联财务有限公司  G!O D7:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )KBv[|  
allocation letter 拨款信件 |}q0 G~l  
allocation of fund 分配款项;预留款项 7\a(Imq  
allocation of profit 利润分配;溢利分配 3QUe:8  
allocation warrant 拨款令 D9H|]W~   
allotment 分配;配股 W .Hv2r3  
allotment notice 股份配售通知;配股通知 C)#:zv m  
allotment of shares 股份分配 aQFYSl  
allowable 可获宽免;免税的 1 ,D2][  
allowable business loss 可扣除的营业亏损 [(ty{  
allowable expenses 可扣税的支出 Di-"y,[  
allowance 免税额;津贴;备抵;准备金 348Bu7':  
allowance for debts 债项的免税额 &R*d/~SU  
allowance for depreciation by wear and tear 耗损折旧免税额 NZeIqhj  
allowance for funeral expenses 殡殓费的免税额 s o~p+]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f^%vIB ~[  
allowance for repairs and outgoings 修葺及支出方面的免税额 {,s:vPoiA  
allowance to debtor 给债务人的津贴 'Q(A5zfN]Y  
alteration of capital 资本更改 O%c6vp7  
alternate trustee 候补受托人 tinN$o Xy  
amalgamation 合并 =/dW5qy;*+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gdCU1D\  
ambit of charges 征税范围;收费范围 {_[l,tdZ  
amended valuation 经修订的估值 &,$A7:  
American Commodities Exchange 美国商品交易所 i,4JS,82I  
American Express Bank Limited 美国运通银行 7BI0g@$Nn]  
American Stock Exchange 美国证券交易所 G =< KAJ  
amortization 摊销 SC|cCK hqi  
amount due from banks 存放银行同业的款项 M9f*7{c  
amount due from banks abroad 存放海外银行同业的款项 7)_0jp~2  
amount due from holding companies 控股公司欠款 2N)Ywqvj  
amount due from local banks 存放本港银行同业的款项 },i?3dSvl  
amount due to banks 银行同业的存款 3\D jV2t  
amount due to banks abroad 海外银行同业的存款 #v(+3Hp  
amount due to holding companies 控股公司存款 iNQk{n  
amount due to local banks 本港银行同业的存款 $(zJ  
amount due to outport banks 外埠银行同业的存款 ZibHT:n  
amount for note issue 发行纸币的款额 qM1$?U  
amount of bond 担保契据的款额 &LL81u6=S  
amount of consideration 代价款额 `+zr PpX  
amount of contribution 供款数额 uft~+w P  
amount of indebtedness 负债款额 P'Y8 t  
amount of principal of the loan 贷款本金额 @KS:d\l}U  
amount of rates chargeable 应征差饷数额 ;WGY)=-gv  
amount of share capital 股本额 jsez$m%vs  
amount of sums assured 承保款额 l0Pg`wH,  
amount of variation 变动幅度 u:,B"!  
amount of vote 拨款数额 a~XNRAh  
amount payable 应付款额 :K8T\  
amount receivable 应收款额 Nr(WbD[T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8sbS7*#  
analysis 分析 3 !}'A  
ancillary risk 附属风险 !%@n067  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;[9cj&7C<  
annual accounting date 年结日期 },f7I^s|  
annual allowance 每年免税额;年积金;年度津贴;年津 Y_)04dmr@[  
annual balance 年度余额 -OkKLub  
annual disposable income 每年可动用收入 s}?98?tYB  
annual estimates 周年预算 7Q[P  
annual fee 年费 Kw?,A   
annual general meeting 周年大会 9d2$F9]:o  
annual growth rate 年增率;每年增长率 ORHC bw9  
annual long-term supplement 长期个案每年补助金 d!wd,Xj}  
annual pensionable emolument 可供计算退休金的年薪 m]DjIs*@%h  
annual report 年报 Rwy:.)7B$q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fp>o ^+VB  
annual return 周年报表;周年申报表;每年报税表格 {H>iL  
Annual Return Rules 《周年报表规则》 6Jj)[ R\5=  
annual review of consumer prices 每年消费物价回顾 ?_tOqh@in  
annual roll-forward basis 逐年延展方式 #bdJ]v.n  
annual salary 年薪 )m)>k` 0  
annual statement 年度报表;年度决算表 ~RMOEH.o  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Gu_s:cgB9F  
annuitant 年金受益人 Y":hb;&  
annuity 年金 A6UtpyS*'  
annuity contract 年金合约 )?TJ{'m  
annuity on human life 人寿年金 |x kixf4zz  
antecedent debt 先前的债项 !8A5Y[(XD  
ante-dated cheque 倒填日期支票 H"&N<"hw  
anticipated expenditure 预期开支 K1+,y1c  
anticipated net profit 预期纯利 m=}kGzIY4  
anticipated revenue 预期收入 @wa/p`gj5w  
anti-inflation measure 反通货膨胀措施 km|~DkJ\a`  
anti-inflationary stance 反通货膨胀立场 Nm^q.)dO  
apparent deficit 表面赤字 qK#* UR0%  
apparent financial solvency 表面偿债能力 .#Sd|C]R7  
apparent partner 表面合伙人 8;Pdd1GyUL  
application for personal assessment 个人入息课税申请书 (ZI&'"H  
application of fund 资金应用 I'yhxymZ;  
application to release as liquidator and to destruct the books of accounts and documents YInW)My.h  
申请免除清盘人职务及毁灭帐簿与文件 H[G EAQO  
appointed actuary 委任精算师 j`tUx# h  
appointed auditor 委任核数师;委任审计师 em W#ZX  
appointed trustee 委任的受托人 R0=/ Th -  
appointer 委任人 x208^=F\\  
apportioned pro rata 按比例分摊 |owhF  
apportionment 分配;分摊 (h%wO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i$NnHj|  
apportionment formula 分摊方程式 jgO{DNe(=  
apportionment of estate duty 遗产税的分摊 67sb D<r  
appraisal 估价;评估 )1]C%)zn  
appreciable growth 可观增长 @rJ#Dr  
appreciable impact 显着影响 k~hL8ZT[  
appreciable increase 可观增长 sP&E{{<QTF  
appreciation 增值;升值 Z'fy9  
appreciation against other currencies 相对其他货币升值 zf S<X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eVlI:yqppj  
appreciation tax 增值税 "xO`&a{  
appropriation 拨款;拨用;拨付 #IXQ;2%E  
appropriation account 拨款帐目 [ z&y]~  
Appropriation Bill 拨款法案 }0!\%7-Q  
appropriation-in-aid system 补助拨款办法 ~\kRW6  
approved assets 核准资产 9GGBJTk-  
approved basket stock 认可一篮子证券 &#)3v8  
approved budget 核准预算 c,-< 4e  
approved charitable donation 认可慈善捐款 P$oa6`%l  
approved charitable institution 认可慈善机构 ]O\6.>H  
approved currency 核准货币;认可货币 L_A|  
approved estimates 核准预算 TfxKvol'  
approved estimates of expenditure 核准开支预算 3)eeUO+  
approved overseas insurer 核准海外保险人 "vJADQ4F  
approved overseas trust company 核准海外信托公司 Nyo6R9^  
approved pooled investment fund 核准汇集投资基金 vLC&C-f  
approved provident fund scheme 认可公积金计划 zzx4;C",u  
approved provision 核准拨款 [NFAdE  
approved redeemable share 核准可赎回股份 ~/.&Z`ls  
approved regional stock 认可地区性证券 0FW=8hFp,  
approved retirement scheme 认可退休金计划 JBg>E3*N  
approved subordinated loan 核准附属贷款 FUOvH 85f  
arbitrage 套戥;套汇;套利 N0Y!  
arbitrageur 套戥者;套汇者 dG|\geD  
arbitrary amount 临时款项 UnMDdJ\  
arrangement 措施;安排;协定 LTCjw_<7  
arrears 欠款 @z,'IW74V  
arrears of pay 欠付薪酬 8~I>t9Q+  
arrears of revenue 逾期未收税款;逾期未收的帐项 h?O-13v   
articles of association 组织章程;组织细则;组织章程细则 :,u+[0-S  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 F 4h EfO3  
ascertainment of profit 确定利润 tJn2:}-s  
"Asia Clear" “亚洲结算系统” S xgY q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^:q(ksssY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j IW:O  
Asian Development Fund [ADF] 亚洲发展基金 du qu}*Jw  
Asian dollar bond 亚洲美元债券 ]#qdA(Kl  
Asian dollar market 亚洲美元市场 E }yxF .  
Asian dollar rate 亚洲美元利率 jc?Hip'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $ OR>JnV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ] x Kmz  
asked price 沽盘;喊价;索价;卖方报价 YA|*$$  
assessable income 应评税入息 EHb:(|UA%8  
assessable loss 应评税亏损 PNG'"7O  
assessable profit 应评税利润 [WK_Vh{  
assessable value 应评税值 W%wS+3Q/  
assessed profit 估定利润 2sTyuH .  
assessed value 经评估价值 nxJhK T  
assessment 评税;评定;估价;评税单 v{jl)?`~w  
assessment number 评税编号;估价编号 ?L $KlF Y  
assessment of additional tax 补加税评税 MaEh8*  
assessment of performance 业绩评估;实绩评价 Vz,WPm$I  
Assessor 评税主任 vB,N6~r>  
asset price bubbles 资产价格泡沫 6SmSu\lgV  
asset-backed securities 具资产保证的证券 :[rx|9M6  
assets accretion 资产增值 C$hsR&  
assets and liabilities 资产与负债 < FJ#Hy+  
assets betterment statement 资产递增表;资产改进表 gsR"d@!  
assets lending 实物放款;有抵押贷款 vS0P] AUo  
assets of the company passing on the death 死者去世时转移的公司资产 byMO&Lb*  
assets pledged as security for liabilities 用作负债抵押的资产 r9%W?fEBp  
assets portfolio 资产投资组合 _Nj;Ni2rD  
assets price 资产价格 "K@os<  
assets quality 资产质素 vKW%l  
assets realization 资产变现 ;L`'xFo>>  
assets refinancing arrangement 资产再集资安排 #8RQ7|7b|  
assets securitization 资产证券化 &@Q3CCDS  
assets situated outside Hong Kong 在香港以外地方的资产 f+1]#"9i|  
assets stripping 削减资产;拆卖资产 V*AG0@& !  
assets value 资产值 eMF%!qUr  
assignee 承让人 7~65@&P>  
assignment 转让;转让书;转让契 %_u3Np  
assignment of interest 权益转让 IFE C_F>  
assignment of letters patent and trade mark 专利证书及商标转让 x;SrJVDN  
assignment of property 物业转让;物业转让书 4*54"[9Hr#  
assignment right 转让权 B|%;(bM2C  
assignor 转让人 qle\c[UM5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 dV5 $L e#y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /yOd]N;$  
associate member 附属会员 pUPb+:^R  
associated body corporate 相联法人团体 <ya3|ycnS  
associated company 相联公司;联属公司 *7R3EUUk  
associated corporation 相联法团 5p>a]gp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fT@#S}t  
公认会计师公会〔英国〕 k`&mHSk-  
Association of Futures Exchange Brokers 香港期货经纪协会 (;n|>l?*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @M,_mX  
association of underwriters 承保人组织 87HVD Di  
assumption of control 接管 15zL,yo  
assurance 担保;保险;转易;转易书 mrJQB I+  
assurance of interest 权益的转易 o#T,vu0s  
at 19XX price 按一九XX年价格计算 |9%>R*  
at a discount 按赔价计算;按贴水价格计算;打折扣 "[8](3\v  
at a premium 按溢价计算;按升水价格计算 $nVTN.k  
at call 通知付款;按通知 V^0*S=N  
at constant market price 按固定市价计算 5|Y4GQVz  
at constant price 按固定价格计算 b+C>p2%  
at cost 按成本计算 dv,8iOL  
at current market price 按当时市价计算;按现时市价计算 |%tR#!&[:g  
at current price 按当时价格计算;按现时价格计算 $0 l i"+  
at factor cost 按要素成本计算;按生产要素成本计算 [qy@g5`  
at money-of-the-day price 按付款当日价格计算 A>PM'$"sT  
at or better 按指定或较佳价位〔买卖指令〕 *L^{p.K4  
at par 按面值计算;平价 YF;8il{p  
at sight 见票即付 Ri,UHI4 W  
at the close 按收市盘 CEUR-LK0  
at the opening 按开市盘 W w8[d  
attestation 见证;见证条款 N( /PJJ~  
at-the-money option 平价期权 & .#0jb1r  
attorney 受权人;受托代表人 a@ lK+t  
attornment 新拥有人承认书 w3& F e=c  
attributable profit 可归属利润 hA"N&v~  
attributable share value 可归属股份价值 o~}q@]]  
Auckland Stock Exchange 奥克兰证券交易所 *R&g'y^d  
auction 拍卖 ['c:n?  
auctioneer 拍卖商 e8[ *=&  
audit 审计;核数 D~1nh%x_  
Audit Commission 审计署 /,;9hx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v/^2K,[0>  
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〕 y/PEm)=Tt  
audit review 帐目审查 n3)g{K^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~U^0z|.  
audited account 审计帐目;经审计的帐目 $zdJ\UX  
audited annual account 经审计的周年帐目 J>+Dv?Ni$  
audited balance sheet 经审计的资产负债表 gy>2=d  
auditor 核数师;核数主任;审计师 BBp Hp  
auditor's certificate 核数师证明书;审计师证明书 dJ|]W|q<  
auditor's report 核数师报告;审计师报告 PGybX:L  
Aussie bond 澳元债券 YsTfv1~z#  
austerity budget 紧缩预算 Vb1@JC9b  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X&Mc NO6"  
Australia All Ordinaries Index 澳洲所有普通股票指数 sQ`8L+oY  
Australian Dollar [AUD] 澳元 / '7WL[<  
Australian Options Market 澳大利亚期权市场 Ek 4aC3  
Australian Securities Commission 澳洲证券事务监察委员会 ?d_Cy\G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 v5*SoUOF  
Australian Stock Exchange 澳大利亚证券交易所 a. gu  
Austrian Schilling [ATS] 奥地利先令 ;[6u79;I  
authentication 认证;鉴证 Bg#NB  
authority to purchase 委托购买证;委购书 VE GUhI/d  
authorization 认可;核准;授权;授权书 7f`jl/   
authorization by direction 指示授权 O|OPdD  
authorization by instruction 指令授权 & XrV[d[>  
authorization by warrant 令状授权 KDY~9?}TM  
authorization of unit trust 单位信托的认可 <H 3}N!  
authorized agent 指定代理人 E-Mp|y/V  
authorized capital 法定资本 c\R! z&y~  
authorized clerk 出市员 PvA%c<z  
authorized dealer 认可交易商 EJ86k>]  
authorized financial institution 认可财务机构 R{*p \;  
authorized fund 认可基金 KcSvf;sx  
authorized fund house 获授权的基金公司;认可基金公司 (K2 p3M^  
authorized institution 认可机构 #!5GGe{I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;z[yNW8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mMa7Eyaf  
authorized insurer 获授权保险人;获认可承保人 =g&0CFF<  
authorized investment 特准投资项目 i=SX_#b^  
authorized person 获授权人 -nU_eDy  
authorized representative 获授权代表 1r8]EaI  
authorized share capital 法定股本 H%/$Rqg  
automated quotation system 自动报价系统 H!xBFiOH$n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] on(W^ocnD  
自动交易系统〔香港期货交易所有限公司〕 L ~  
automatic adjustment mechanism 自动调整机制 kp0>8rkF  
automatic adjustment system 自动调整系统 +}:c+Z<  
Automatic Clearing House 自动票据交换所 +C+3DwN  
automatic exchange rates accumulation system 自动化汇率累集系统 "#p)Z{v"!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 N/y.=]  
automatic teller machine [ATM] 自动柜员机 5v?6J#]2  
autopay 自动转帐 |_ ;-~bmb  
available assets 可用资产 L=VuEF  
available fiscal reserve 现存财政储备 D9Q%*DLd$_  
available profit 可用利润 SR\#>Qwx_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 y[}BFUy  
average 平均;平均数;海损 QALMF rWH  
average basic salary 平均基本薪金 air{1="<-  
average consumer expenditure 平均消费开支;一般消费开支 +]AE}UXZoh  
average cost 平均成本 cW3;5  
average cost of land production 增辟土地平均成本 .*y{[."!  
average daily turnover 平均每日成交额 b^%4_[uRu  
average daily wage rate 平均每日工资率 Qs4Jl;Y_  
average expenditure pattern 平均开支模式 zg^5cHP\  
average growth rate 平均增长率 >w V$az  
average net fixed assets 固定资产平均净值 >u6kT\|^C  
average of relatives 相对价格平均数 J|K~a?&vN  
average price 平均价格 D@0eYX4s  
average propensity to consume 平均消费倾向;一般消费倾向 JM M\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 VNMhtwmK,  
average rate 平均率 n[{o~VN  
average revenue 平均收入;平均收益 D@f%&|IZ  
average stock 平均库存;平均存货 Z &PwNr/  
average yearly rent 平均年租 578Dl(I#)  
avoidance of double taxation 避免双重课税 jIEK[vJ`  
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 jd~r~.y  
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