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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: o>xxmyW|  
A share A股;甲类股份 u~' m7  
abatement of tax 减税;减扣免税额 8vz_~p9%j  
ABN AMRO Bank N.V. 荷兰银行 JIyBhFI  
above-the-line expenditure 线上项目支出;经常预算支出 #2_o[/&}x@  
above-the-line receipt 线上项目收入;经常预算收入 S/@dkHI'  
ABSA Asia Limited 南非联合亚洲有限公司 q`/amI0  
absolute change 绝对数值变更 iYO wB'z  
absolute expenditure 实际开支 L eG7x7n  
absolute guideline figure 绝对准则数字 S1}1"y/  
absolute interest 绝对权益 .jU|gf:x  
absolute order of discharge 绝对破产解除令 +zFV~]b  
absolute profit margin 绝对利润幅度 r*X}3t*  
absolute value 实值;绝对值 "| .  +L  
absolutely vested interest 绝对既得权益 rK(x4]I l"  
absorbed cost 已吸收成本;已分摊成本 v$gMLu=  
absorption 吸收;分摊;合并 hRuo,FS#:  
absorption rate 吸收率;摊配率;分摊率 m [g< K  
ACB Finance Limited 亚洲商业财务有限公司 &rl]$Mtt  
acceptable form of reciprocity 合理的互惠条件 }S~ysQwT  
acceptable rate 适当利率;适当汇率 % +kT  
acceptance agreement 承兑协议 {V]Qwz)1  
acceptance for honour 参加承兑 /%J&/2Wz  
acceptor 承兑人;接受人;受票人 G+#| )V  
acceptor for honour 参加承兑人 %=NM_5a}]  
accident insurance 意外保险 9A/Kn]s(jj  
Accident Insurance Association of Hong Kong 香港意外保险公会 ps!5HZ2:  
accident insurance scheme 意外保险计划 E<zT  
accident year basis 意外年度基准 b*'=W"%\  
accommodation 通融;贷款 zCBtD_@  
accommodation bill 通融票据;空头票据 H0D>A<Ue  
accommodation party 汇票代发人 APHtJoS  
account balance 帐户余额;帐户结余 ? BHWzo!  
account book 帐簿 j,|1y5f  
account collected in advance 预收款项 h30QCk  
account current book 往来帐簿 &J6o$i  
account of after-acquired property 事后取得的财产报告 Ww'TCWk@  
account of defaulter 拖欠帐目 s{"`=dKT  
account payable 应付帐款 j$|Yd=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P xP?hk  
account receivable 应收帐款 N1s $3Ul  
account receivable report 应收帐款报表 X5L(_0?F1  
account statement 结单;帐单;会计财务报表 ~q8V<@?  
account title 帐户名称;会计科目 JL.yd H79  
accountant's report 会计师报告 Ew?/@KAV\  
Accountant's Report Rules 会计师报告规则 j^aQ>(t(9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 GqIvvnw@f  
Accounting Arrangements 《会计安排》 ]df9'\  
accounting basis 会计基础 ld!6|~0U  
accounting by Official Receiver 破产管理署署长呈交的帐目 {0)WS}&  
Accounting Circular 《会计通告》 r.a9W? (E  
accounting class 会计类别 Top#u  
accounting date 记帐日期;会计结算日期 YA;8uMqh;  
accounting for money 款项核算 XD+cs.{5  
Accounting Officer 会计主任 * 0&i'0>  
accounting period 会计报告期;会计期 #>=/15:  
accounting policy 会计政策;会计方针 j quSR=  
accounting practice 会计惯例 w}bEufU+2  
accounting principle 会计准则 @KW+?maW  
accounting record 会计记录 xPfnyAo?%z  
accounting report 会计报告 ltr;pc*)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W kDn  
Accounting Society of China 中国会计学会 ];b!*Z  
accounting statement 会计报表 k9_VhR|!  
accounting system 会计制度;会计系统 tZNad  
accounting transaction 会计事项;帐务交易 vY0V{u?J  
accounting treatment 会计处理 ~\)&{ '  
accounting year 会计年度 ?^yh5   
accretion 增值;添加 uu@'02G8  
accrual 应计项目;应累算数目 G8(i).Q  
accrual basis 应计制;权责发生制 M;p q2$   
accrual basis accounting 应计制会计;权责发生制会计 UB&S 2g  
accrue 应累算;应计 y9G57D  
accrued benefit 应累算利益 Z'EO   
accrued charges 应计费用 e}Af"LI  
accrued cumulative preference share dividend 应累算的累积优先股股息 vZ nO  
accrued expenses 应累算费用 |{ /O)3  
accrued interest payable 应付利息;应计未付利息 wh7a|  
accrued interest receivable 应收利息;应计未收利息 Y3MR:{}  
accrued right 累算权益 vn%U;}  
accruing profit 应累算的利润 TNFm7}=  
accumulated fiscal reserve 累积财政储备 U70@}5!  
accumulated profit 累积利润;滚存溢利 3 ?|; on  
accumulated reserve 累积储备 zIYr0k*%  
accumulation of surplus income 累积收益盈余 S~a:1 _Wl  
acquired assets 既得资产 {u_k\m[Y  
acquisition 收购;购置;取得 b1,T!xL  
acquisition cost 购置成本 kG;\i  
acquisition expenses 购置费用 G|G?h  
acquisition of 100% interest 收购全部股权 v/TlXxfil  
acquisition of control 取得控制权 ik:)-GV;s  
acquisition of fixed assets 购置固定资产 3~3(G[w  
acquisition of shell “买壳” u.L8tR:(  
acquisition price 收购价 m/F(h-?  
act of God 天灾 Zz)oMw  
acting partner 执事合伙人 !K^kKP*l  
active market 买卖活跃的市场;交投畅旺的市场;旺市 NX{-D}1X=  
active partner 积极参与的合伙人 i;'X}KW  
active trading 交投活跃 ZhbY, wJ,  
actual circulation 实际流通 KGE-RK  
actual cost 实际成本 -TU{r_!Z(  
actual expenditure 实际开支;实际支出 mKFHT  
actual income 实际入息;实际收入;实际收益 7E75s)KH  
actual market 现货市场 !qGx(D{\  
actual price 现货价;实际价格 I`$I0  
actual profit 实际利润 4\'81"e i  
actual quotation 实盘;实际价位;实际报价 Z=t#*"J  
actual year basis 按实际年度计算 #&2N,M!Q  
actuals 实货 sv{0XVn+^  
actuarial investigation 精算调查 ]Y: W[p  
actuarial principle 精算原则 I'%H:53^0  
actuarial report 精算师报告 :-W CW);N  
Actuarial Society of Hong Kong 香港精算学会 rNzhP*Fw  
actuarial valuation 精算师估值 .6Lhy3x  
actuary 精算师 , a_{ Y+  
ad referendum agreement 暂定协议;有待覆核的协定 ~CdseSo 9  
ad valorem duty 从价税;按值征税 &{4Mo,x  
ad valorem duty system 从价税制 {6y.%ysU  
ad valorem fee 从价费 Y./}zCT  
ad valorem tariff 从价关税 =|V]8 tN  
additional allowance 额外免税额 >Hzb0N!VJ  
additional amount for unexpired risk 未过期风险的额外款额 a~eLkWnh<k  
additional assessable profit 补加应评税利润 K84cE  
additional assessment 补加评税 )E~\H+FP6  
additional commitment 额外承担 )%@WoBRj  
additional commitment vote 额外承担拨款 mhkAI@)>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E4aCGg  
additional dependent parent allowance 供养父母额外免税额 lGHu@(n<  
additional provision 额外拨款 *7fPp8k+Z;  
additional stamp duty 附加印花税 W!0  
additional tax 补加税罚款;补加税款 {2*l :'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [tK:y[nk  
adjudged bankrupt 被裁定破产 QDT{Xg* I  
adjudicated bankrupt 裁定破产人 =?*"V-l  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c^)E:J/  
adjudication of bankruptcy 裁定破产;宣告破产 qkG;YGio  
adjudication of insolvency 裁定无力偿还债务 /?-p^6U  
adjusted actual 经调整的实数;调整后的实数 ~0r.3KTl"Y  
adjusted current assets 经调整的流动资产;调整后的流动资产 KY34 'Di  
adjusted figure 经调整的数字;调整后的数额 7{6.  
adjusted liabilities 经调整的负债;调整后的负债 Y {|~A  
adjusted loss 经调整的亏损;调整后的亏损 -j=&J8Za  
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 $`dNl#G,  
adjusted profit 经调整的利润;调整后的利润 /(pD^D  
adjusted surplus 经调整的盈余额;调整后的盈余额 IoHkcP[H  
adjusted value 经调整的价值;调整后的价值 }%d-U;Tt2  
adjustment 调整;修订;理算〔保险〕 tBI+uu aa2  
adjustment centre 调剂中心 Rpd/9x.)&  
adjustment lag 调整过程的时间差距;调整时差 X*yp=qI  
adjustment mechanism 调整机制 <RVtLTd/  
adjustment of loss 亏损调整 R$&&kmJ  
adjustment process 调整过程;调整程序 A*U'SCg(G  
adjustment range 调整幅度 $AhX@|?z  
administered exchange rate 受管制汇率 : It W|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ygY+2  
administration expenses 行政费用 ?BvI/H5d  
administration fee 手续费;行政费 E0A|+P '?  
administration in bankruptcy 破产管理 lR2;g:&H  
administration order 遗产管理令 7b%Cl   
administrator 管理人;遗产管理人 K2 K6  
administrator of the estate 遗产管理人 Y@S6m@.$  
admission of debt 债项承认书 Vg~ kpgB  
admission of proof 接纳债权证明 }w^ T9OC  
advance 放贷款项;垫付款项;预支款项;预付款项 Z=[a 8CU  
advance account 暂支帐目;预付款帐户 )j|y.[  
advance compensation 预付补偿金 J9c3d~YW  
advance from shareholder 股东垫款 LtWU"42  
advance pending reimbursement 预支以待日后付还 q>4i0p8^  
advanced economy 先进经济体系 e+ w  
advancement 预付;预付财产 dq/?&X  
advances warrant 垫款令 ]3u'Qv}o  
advancing 贷出 +ENW=N  
adverse balance 逆差 <n#V  
adverse exchange 逆汇 pyJOEL]1F  
advertisement addressed to shareholders 在报章刊登的致股东通告 "{"2h>o#D}  
advice for collection 托收通知书 {^MAdC_  
advice of drawing 提款通知书;汇票通知书 i*w-Q=  
advice of payment 付款通知 5T3>fw2G  
Advisory Committee [Securities and Futures Commission] t% B!\]  
谘询委员会〔证券及期货事务监察委员会〕 >d V@9  
Advisory Committee on Diversification 经济多元化谘询委员会 Vzm+Ew _  
affidavit 誓章;遗产申报誓章 8"UG&wLT  
affidavit of no receipt 述明无收款的誓章 gO!h<1!  
affiliate 联号;联营公司;附属公司 "Am0.c/  
affiliated company 附属公司;联号;联营公司 |aJ6363f.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /G+gk0FW  
affordability 负担能力 'c{]#E1}  
African Development Bank [AfDB] 非洲开发银行 U (7P X`1  
after-acquired property 事后取得的财产 ,O{ 5   
after-hours dealing 市后交易 ts!aKx  
after-tax profit 税后盈利;税后利润;税后溢利 O t<%gj;^  
agency agreement 代理协议 A"VXs1>_^  
agency expenses 代理机构的开支 ; 2-kQK9  
agency fee 代理费 0-f-  
Agency Law 《代理法》 EZRZ)h  
agent 代理人;承销人 1)Bi>X  
agent of company 公司代理人 ^WPV  
agent's fee 代理人费;经纪费 3g:+p  
aggregate 总计;总数;总体数字 K# < Wt5  
aggregate amount 总款额;总额 :"IH*7xp  
aggregate assets and liabilities 总体资产与负债 =Fl4tY#X  
aggregate at constant price 按固定价格计算的总体数字 wh+ibH}@!  
aggregate demand 总需求 P;pg+L.I  
aggregate gross position 总持仓量 bl-s0Ax-  
aggregate limit 总限额 jk}PucV  
aggregate of salaries tax 合计薪俸税 <qt%MM [Y  
aggregate performance 总体表现;总体业绩 $m oa8  
aggregate supply 总体供应 Utp\}0GZY  
aggregate surplus 总盈余 j=>G fo  
aggregate total 整体总额 g``4U3T%X  
aggregate value 总值;合计价值 u Aa>6R  
aggregated basis 合计基准 7Apbi}")  
aggregated net chargeable income 合计应课税入息实额 PQ]N>'v-  
aggregation 合并计算;合计;总和 %'O(Y{$Y.  
aggregation of incomes of husband and wife 夫妇入息合并计算 x:lf=D lA  
aggregation of property 财产的总和 l= S_#  
agio 差价;贴水 FuBRb(I  
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》 Kp;o?5H  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^IkMRlJh%  
《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》 h1)\.F4G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Zotv]P2k  
《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》 wuQkeWxJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =K8h)B_g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 OAOmd 4  
agreement for a settlement 授产协议 n\9*B##  
agreement for assignment 转让协议 R~-q! nC  
agreement for sale 售卖协议;买卖协议 =@l5He.]&  
agreement for sale and purchase 买卖协议 J<@]7)|U  
agreement for the payment of interest 支付利息协议 CFxs`C^  
agreement for the repayment of money 还款协议 >i E  
agreement of reinsurance 再保险协议 5L#M7E  
Agricultural Bank of China 中国农业银行 x#j_}L!V;  
air passenger departure tax 飞机乘客离境税 O v6=|]cW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Big-)7?  
airport tax 机场税 J?$uNlI  
alcohol duty 酒精税 42LV>X#i  
alienation 让与;让渡;转让 6d8  
alimony 生活费;赡养费 SUhP e+  
All Ordinaries Index [AOI] 所有普通股指数 ,Z"sh*  
all risks 全险;综合险 /VkJ+%}+j  
All Sales Record for Stock Market 《股票市场成交报告》 s:P-F0q!&  
Allied Capital Resources Limited 新联财务有限公司 o*'3N/D~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WU_Q 7%+QS  
allocation letter 拨款信件 8+F2 !IM  
allocation of fund 分配款项;预留款项 XW:(FzF  
allocation of profit 利润分配;溢利分配 5w3'yA<vE  
allocation warrant 拨款令 omP 7|  
allotment 分配;配股 8/v_uEG  
allotment notice 股份配售通知;配股通知 VZR6oia  
allotment of shares 股份分配 :+$_(* Z  
allowable 可获宽免;免税的 4R6 .GO  
allowable business loss 可扣除的营业亏损 ']x]X ,  
allowable expenses 可扣税的支出 E;0"1 P|S  
allowance 免税额;津贴;备抵;准备金 JJXf%o0yq  
allowance for debts 债项的免税额 <h[^&CY{  
allowance for depreciation by wear and tear 耗损折旧免税额 ,0xN#&?Ohh  
allowance for funeral expenses 殡殓费的免税额 u}_q'=<\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a8TE  
allowance for repairs and outgoings 修葺及支出方面的免税额 eO#)QoHj^  
allowance to debtor 给债务人的津贴 }e)ltp|  
alteration of capital 资本更改 q9^r2OO  
alternate trustee 候补受托人 Ye\%o[X  
amalgamation 合并 0"Hf6xz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %## bg<  
ambit of charges 征税范围;收费范围 ;d:7\  
amended valuation 经修订的估值 %l,EA#89 s  
American Commodities Exchange 美国商品交易所 d"a`?+(Q  
American Express Bank Limited 美国运通银行 &#.&xc2sRZ  
American Stock Exchange 美国证券交易所 j^M@0o  
amortization 摊销 ;H.r6  
amount due from banks 存放银行同业的款项 `SWK(='  
amount due from banks abroad 存放海外银行同业的款项 ^+&}:9Ml  
amount due from holding companies 控股公司欠款 S7R^%Wck/6  
amount due from local banks 存放本港银行同业的款项 WObfHAp.  
amount due to banks 银行同业的存款 O.!?O(  
amount due to banks abroad 海外银行同业的存款 Zzs pE}  
amount due to holding companies 控股公司存款 z`CI gSR  
amount due to local banks 本港银行同业的存款 zi'?FM[f)  
amount due to outport banks 外埠银行同业的存款 xk9]jQ7  
amount for note issue 发行纸币的款额 WD]dt!V%  
amount of bond 担保契据的款额 1L ow[i  
amount of consideration 代价款额 ~QXNOtVsN  
amount of contribution 供款数额 l8Ox]%F  
amount of indebtedness 负债款额 iC">F.9#  
amount of principal of the loan 贷款本金额 6|9fcIh]B  
amount of rates chargeable 应征差饷数额 dc* #?G6^  
amount of share capital 股本额 ;(A'XA4 6N  
amount of sums assured 承保款额 4e4$AB"  
amount of variation 变动幅度 eZHi6v)i  
amount of vote 拨款数额 =Ur/v'm  
amount payable 应付款额 >:Ec   
amount receivable 应收款额 -J:vYhq|g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &o(? }W  
analysis 分析 l6RJour  
ancillary risk 附属风险 :iJ= 9  
annual account 周年帐目;周年帐目报表;年度决算;年结 TG($l2  
annual accounting date 年结日期 DE tq]|80m  
annual allowance 每年免税额;年积金;年度津贴;年津 TQ FD  
annual balance 年度余额 mtp[]  
annual disposable income 每年可动用收入 f|EWu  
annual estimates 周年预算 . 2WZb_ B  
annual fee 年费 Wo%&,>]<H  
annual general meeting 周年大会 5m/r,d^H  
annual growth rate 年增率;每年增长率 VrDvd  
annual long-term supplement 长期个案每年补助金 ) Ez=#dIq  
annual pensionable emolument 可供计算退休金的年薪 zuOIos  
annual report 年报 7~ 2X/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &c'unKH  
annual return 周年报表;周年申报表;每年报税表格 -$*YN{D+  
Annual Return Rules 《周年报表规则》 k0,~wn\#h  
annual review of consumer prices 每年消费物价回顾 [Gu]p&  
annual roll-forward basis 逐年延展方式 +r '  
annual salary 年薪 \J6T:jeS,  
annual statement 年度报表;年度决算表 )g-*fSa  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <[*s%9)'9  
annuitant 年金受益人 b`IC)xN$  
annuity 年金 SYyH_0N  
annuity contract 年金合约 YVzK$k'3U  
annuity on human life 人寿年金 f -#fi7  
antecedent debt 先前的债项 v{I:Wxe  
ante-dated cheque 倒填日期支票 dW91nTQ:  
anticipated expenditure 预期开支 [KJm&\evp  
anticipated net profit 预期纯利 V9+7A  
anticipated revenue 预期收入 NLj0\Pz|B  
anti-inflation measure 反通货膨胀措施 Z#0z#M`  
anti-inflationary stance 反通货膨胀立场 15870xS  
apparent deficit 表面赤字  ^rI&BN@S  
apparent financial solvency 表面偿债能力 6oC(09  
apparent partner 表面合伙人 VF4F7'  
application for personal assessment 个人入息课税申请书 ks! G \<I  
application of fund 资金应用 tTY(I1  
application to release as liquidator and to destruct the books of accounts and documents 7oUYRqd  
申请免除清盘人职务及毁灭帐簿与文件 4&?%"2  
appointed actuary 委任精算师 BPW:W }  
appointed auditor 委任核数师;委任审计师 g{&ux k);  
appointed trustee 委任的受托人 OUD<+i,  
appointer 委任人 ,5nrovv  
apportioned pro rata 按比例分摊 \aG>(Mr  
apportionment 分配;分摊 1=s%.0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 he/FtkU  
apportionment formula 分摊方程式 Eh JYdO[e  
apportionment of estate duty 遗产税的分摊 YoXXelO&  
appraisal 估价;评估 upWq=_  
appreciable growth 可观增长  B} :[~R'  
appreciable impact 显着影响 \jC}>9  
appreciable increase 可观增长 4Vt YR  
appreciation 增值;升值 mI l_ [  
appreciation against other currencies 相对其他货币升值 Y40{v(Pi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =oSv=xY  
appreciation tax 增值税 %lvSO/F+  
appropriation 拨款;拨用;拨付 [ %r :V"  
appropriation account 拨款帐目 b-wFnMXk+  
Appropriation Bill 拨款法案 D:%v((Ccw  
appropriation-in-aid system 补助拨款办法 DS^PHk39  
approved assets 核准资产 ~$+9L2gz  
approved basket stock 认可一篮子证券 K2!KMhvQ  
approved budget 核准预算 z[vMO%  
approved charitable donation 认可慈善捐款 (CEJg|,  
approved charitable institution 认可慈善机构 -O{Af  
approved currency 核准货币;认可货币 =3sBWDB[  
approved estimates 核准预算 o-R;EbL  
approved estimates of expenditure 核准开支预算 %c[by  
approved overseas insurer 核准海外保险人 BK,= (;d3  
approved overseas trust company 核准海外信托公司 Y6V56pOS  
approved pooled investment fund 核准汇集投资基金 q[r|p"TGov  
approved provident fund scheme 认可公积金计划 ^>[Z~G($  
approved provision 核准拨款 RXh/[t+  
approved redeemable share 核准可赎回股份 @HR]b^2E  
approved regional stock 认可地区性证券 \4mw>8wA  
approved retirement scheme 认可退休金计划 sz_|py?0  
approved subordinated loan 核准附属贷款 55fV\3F|R  
arbitrage 套戥;套汇;套利 C^.:{  
arbitrageur 套戥者;套汇者 8J Gt|,  
arbitrary amount 临时款项 )Nk^;[  
arrangement 措施;安排;协定 MOdodyG  
arrears 欠款 'AHI;Z~Gk  
arrears of pay 欠付薪酬 TR]~r2z  
arrears of revenue 逾期未收税款;逾期未收的帐项 'Exj|Y&  
articles of association 组织章程;组织细则;组织章程细则 u=A&n6Q[Vo  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |nB2X;K5~  
ascertainment of profit 确定利润 \DpXs[1  
"Asia Clear" “亚洲结算系统” Q4C28-#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J v'$6[?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z6$W@-Vd  
Asian Development Fund [ADF] 亚洲发展基金 [|e7oNT(Q  
Asian dollar bond 亚洲美元债券 {p+7QlgK  
Asian dollar market 亚洲美元市场 Ly lw('zZ  
Asian dollar rate 亚洲美元利率 C;M.dd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nxCwg>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rk{DrbRx  
asked price 沽盘;喊价;索价;卖方报价 2?#IwT'  
assessable income 应评税入息 nJlrBf_Kj  
assessable loss 应评税亏损 rE EWCt  
assessable profit 应评税利润 GAV|x]R  
assessable value 应评税值 : >4{m)  
assessed profit 估定利润 j $a,93P5  
assessed value 经评估价值 Ar N*9  
assessment 评税;评定;估价;评税单 ,i e84o  
assessment number 评税编号;估价编号 $Ic: c  
assessment of additional tax 补加税评税 u-=%gx"Di  
assessment of performance 业绩评估;实绩评价 >#<o7]  
Assessor 评税主任 fHdPav f,S  
asset price bubbles 资产价格泡沫 )EcE{!H6+  
asset-backed securities 具资产保证的证券 j-ZKEA{:1  
assets accretion 资产增值 I HgYgn  
assets and liabilities 资产与负债 5Jlz$]f  
assets betterment statement 资产递增表;资产改进表 tUH#%  
assets lending 实物放款;有抵押贷款 Y]Td+ Zi  
assets of the company passing on the death 死者去世时转移的公司资产 +2 !F6"hP  
assets pledged as security for liabilities 用作负债抵押的资产 ~bhesWk8!  
assets portfolio 资产投资组合 XTyJ*`>  
assets price 资产价格 }hv>LL  
assets quality 资产质素 22)2o lU  
assets realization 资产变现 7FMO' 'x  
assets refinancing arrangement 资产再集资安排 aHvTbpJ  
assets securitization 资产证券化 7'k+/rAO  
assets situated outside Hong Kong 在香港以外地方的资产 (%D*S_m'  
assets stripping 削减资产;拆卖资产 7g[T#B'/x,  
assets value 资产值 F_$eu-y  
assignee 承让人 MPhO#;v  
assignment 转让;转让书;转让契 dUyit-  
assignment of interest 权益转让 q ;1]M[&  
assignment of letters patent and trade mark 专利证书及商标转让 Tj$D:xKf)  
assignment of property 物业转让;物业转让书 :D`ghXj  
assignment right 转让权 3FR'N%+  
assignor 转让人 <sE0426 {  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @.6l^"L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c%n[v3]  
associate member 附属会员 <H::{  
associated body corporate 相联法人团体 !7]4sXL{  
associated company 相联公司;联属公司 80U07tJ  
associated corporation 相联法团 LzEs_B=9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >LRt,.hy6  
公认会计师公会〔英国〕 u(S~V+<@Z  
Association of Futures Exchange Brokers 香港期货经纪协会 v `9IS+Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2&S*> (  
association of underwriters 承保人组织 n(\5Z&  
assumption of control 接管 X!KjRP\\  
assurance 担保;保险;转易;转易书 sluR @[l  
assurance of interest 权益的转易 -Zh`h8gX  
at 19XX price 按一九XX年价格计算 *"2TT})   
at a discount 按赔价计算;按贴水价格计算;打折扣 l_Mi'}j  
at a premium 按溢价计算;按升水价格计算 ' !>t( Sa  
at call 通知付款;按通知 21_>|EKp  
at constant market price 按固定市价计算 (sSMH6iCif  
at constant price 按固定价格计算 8wKF.+_A  
at cost 按成本计算 tG+ E'OP  
at current market price 按当时市价计算;按现时市价计算 )o-rg  
at current price 按当时价格计算;按现时价格计算 HdQd =q(  
at factor cost 按要素成本计算;按生产要素成本计算 ~_OtbNj#  
at money-of-the-day price 按付款当日价格计算 zZE 2%fqM  
at or better 按指定或较佳价位〔买卖指令〕 R/&Bze  
at par 按面值计算;平价 8p p^ w  
at sight 见票即付 4RTuy+ M  
at the close 按收市盘 A8Tq2]"* S  
at the opening 按开市盘 Ju4={^#  
attestation 见证;见证条款 Lwm2:_\_b  
at-the-money option 平价期权 cPZD#";f  
attorney 受权人;受托代表人 Rrm k\7/  
attornment 新拥有人承认书 $)t ]av  
attributable profit 可归属利润 ~OO&%\$k  
attributable share value 可归属股份价值  [R:\  
Auckland Stock Exchange 奥克兰证券交易所 `],'fT|,S  
auction 拍卖 &>y[5#qOl  
auctioneer 拍卖商 r*'a-2A u  
audit 审计;核数 H}5zKv.T  
Audit Commission 审计署 k\rzvo=U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Rl@k~;VV  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Vw0cf;  
audit review 帐目审查 ?UuJk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gx~79;6  
audited account 审计帐目;经审计的帐目 /ZlPEs)  
audited annual account 经审计的周年帐目 hDTiXc  
audited balance sheet 经审计的资产负债表 :d\ne  
auditor 核数师;核数主任;审计师 g_'F(An  
auditor's certificate 核数师证明书;审计师证明书 yM}b  
auditor's report 核数师报告;审计师报告 1UG5Q-  
Aussie bond 澳元债券 ~gU.z6us  
austerity budget 紧缩预算 n/*BK;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  "";[U  
Australia All Ordinaries Index 澳洲所有普通股票指数 S ykblP37  
Australian Dollar [AUD] 澳元 Ucnj7>+"  
Australian Options Market 澳大利亚期权市场 44;ZX$HL  
Australian Securities Commission 澳洲证券事务监察委员会 R1$O)A}k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 EAiE@r>4  
Australian Stock Exchange 澳大利亚证券交易所 hF`e>?bN  
Austrian Schilling [ATS] 奥地利先令 Bc1[^{`bq^  
authentication 认证;鉴证 ' *hy!f]  
authority to purchase 委托购买证;委购书 7)iB6RB K  
authorization 认可;核准;授权;授权书 kT|{5Kn&s  
authorization by direction 指示授权 Oa7x(wS  
authorization by instruction 指令授权 [X>\!mt  
authorization by warrant 令状授权 $@]tTz;b  
authorization of unit trust 单位信托的认可 _m3}0q  
authorized agent 指定代理人 ch2Qk8  
authorized capital 法定资本 llG^+*Y8t  
authorized clerk 出市员 UG)J4ZX  
authorized dealer 认可交易商 |.kYomJ   
authorized financial institution 认可财务机构 g )H>Uu5@  
authorized fund 认可基金 Q.SLiI  
authorized fund house 获授权的基金公司;认可基金公司 8j~:p!@  
authorized institution 认可机构 ] Tc!=SV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H"v3?g`S%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |0!oSNJ  
authorized insurer 获授权保险人;获认可承保人 7)Zk:53]  
authorized investment 特准投资项目 /58]{MfrJ  
authorized person 获授权人 q:Lw!'Z h  
authorized representative 获授权代表 N^i<A2'6S;  
authorized share capital 法定股本 }~gBnq_DDU  
automated quotation system 自动报价系统 }9Yd[`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l+# l\q%l  
自动交易系统〔香港期货交易所有限公司〕 9G)Sjn`AQ  
automatic adjustment mechanism 自动调整机制 QiDf,$t|,  
automatic adjustment system 自动调整系统 WSA;p=_  
Automatic Clearing House 自动票据交换所 ~`J/618  
automatic exchange rates accumulation system 自动化汇率累集系统 dOm`p W^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z.9 ?u;  
automatic teller machine [ATM] 自动柜员机 aDJ\%  
autopay 自动转帐 lgR;V]^YX  
available assets 可用资产 }` &an$Mu  
available fiscal reserve 现存财政储备 Yt^<^l77D  
available profit 可用利润 ym*,X@Qg^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 (#zSVtZ  
average 平均;平均数;海损 Rx';P/F0C  
average basic salary 平均基本薪金 R7'a/  
average consumer expenditure 平均消费开支;一般消费开支 Vp3r  
average cost 平均成本 |Ld/{&Qr  
average cost of land production 增辟土地平均成本 vfb~S~|U6g  
average daily turnover 平均每日成交额 B(}u:[ b^S  
average daily wage rate 平均每日工资率 i1ph{;C  
average expenditure pattern 平均开支模式 &V. ps1  
average growth rate 平均增长率 dQhh,}  
average net fixed assets 固定资产平均净值 DK2m(9/`3  
average of relatives 相对价格平均数 ^Y mq<*X  
average price 平均价格 uc6;%=%+  
average propensity to consume 平均消费倾向;一般消费倾向 x9fNIuAQ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 1.+w&Y5   
average rate 平均率 vN=bd7^?=  
average revenue 平均收入;平均收益 rL+K Sb  
average stock 平均库存;平均存货 "BN-Jvb7q  
average yearly rent 平均年租 P(z#Wk  
avoidance of double taxation 避免双重课税 8;'fWV? U  
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 aBV{Xr~#(  
-#yLH  
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