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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: mqc Z3lsv  
A share A股;甲类股份 ]p.f*]  
abatement of tax 减税;减扣免税额 l'8TA~  
ABN AMRO Bank N.V. 荷兰银行 =QO[zke:  
above-the-line expenditure 线上项目支出;经常预算支出 fv'P!+)t  
above-the-line receipt 线上项目收入;经常预算收入 Dk6\p~q  
ABSA Asia Limited 南非联合亚洲有限公司 /1 %0A  
absolute change 绝对数值变更 -2Cf)>`v  
absolute expenditure 实际开支 w/D m  
absolute guideline figure 绝对准则数字 K T72D  
absolute interest 绝对权益 5kZ yiC*  
absolute order of discharge 绝对破产解除令 84\o7@$#  
absolute profit margin 绝对利润幅度 `mTxtuid{  
absolute value 实值;绝对值 `l#$l3v+  
absolutely vested interest 绝对既得权益 QHz76i!=>  
absorbed cost 已吸收成本;已分摊成本 ,/U 9v~  
absorption 吸收;分摊;合并 ri V/wN9C  
absorption rate 吸收率;摊配率;分摊率 8=AKOOU7>  
ACB Finance Limited 亚洲商业财务有限公司 ~7lvY+k)<  
acceptable form of reciprocity 合理的互惠条件 <?}g[]i  
acceptable rate 适当利率;适当汇率 0|vWwZq  
acceptance agreement 承兑协议 2n:J7PGD  
acceptance for honour 参加承兑 qz SI cI  
acceptor 承兑人;接受人;受票人 Zpd>' ${4  
acceptor for honour 参加承兑人 2Yjysn  
accident insurance 意外保险 =W^L8!BE'  
Accident Insurance Association of Hong Kong 香港意外保险公会 )O(Gw-jWE  
accident insurance scheme 意外保险计划 3<E$m *  
accident year basis 意外年度基准 .]l2)OlLQ  
accommodation 通融;贷款 Ci:QIsu*  
accommodation bill 通融票据;空头票据 L%Hm# eFx  
accommodation party 汇票代发人 <xNM@!'\h  
account balance 帐户余额;帐户结余 DQQjx>CK  
account book 帐簿 IKp x~  
account collected in advance 预收款项 FeRuZww._J  
account current book 往来帐簿 64s;6=  
account of after-acquired property 事后取得的财产报告 /aEQ3x  
account of defaulter 拖欠帐目 bx6}zkf&  
account payable 应付帐款 tC~itU=V  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0R%58,R  
account receivable 应收帐款 t!C-G+It  
account receivable report 应收帐款报表 F+r6/e6a  
account statement 结单;帐单;会计财务报表 2p[3Ap  
account title 帐户名称;会计科目 Ik)Q0_<a  
accountant's report 会计师报告 "& |2IA  
Accountant's Report Rules 会计师报告规则 :HQ/vVw'"9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |{"7/~*[  
Accounting Arrangements 《会计安排》 !A0bbJ  
accounting basis 会计基础 rnaDo\5  
accounting by Official Receiver 破产管理署署长呈交的帐目 h:90K  
Accounting Circular 《会计通告》 T ua @w+  
accounting class 会计类别 DZZt%n8J  
accounting date 记帐日期;会计结算日期 4 l(o{{  
accounting for money 款项核算 *r3vTgo$  
Accounting Officer 会计主任 y~ LVK8  
accounting period 会计报告期;会计期 cv1L!Ce,  
accounting policy 会计政策;会计方针 go5!zSs  
accounting practice 会计惯例 7NEn+OI4  
accounting principle 会计准则 AV! cCQ  
accounting record 会计记录 ,"ZlY}!Gn  
accounting report 会计报告 +y(h/NcQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v[GHqZ  
Accounting Society of China 中国会计学会 g/gLG:C  
accounting statement 会计报表 wUndNE   
accounting system 会计制度;会计系统 YT8`Vz$+  
accounting transaction 会计事项;帐务交易 8A_(]Q  
accounting treatment 会计处理 {`55nwd  
accounting year 会计年度 (7 iMIY  
accretion 增值;添加 Xs_y!l  
accrual 应计项目;应累算数目 &[pw LYf7  
accrual basis 应计制;权责发生制 \)WjkhG<w#  
accrual basis accounting 应计制会计;权责发生制会计 0<k!F3=  
accrue 应累算;应计 oc Uu  
accrued benefit 应累算利益 u6RHn;b  
accrued charges 应计费用 .ji%%f  
accrued cumulative preference share dividend 应累算的累积优先股股息 j=4>In?x  
accrued expenses 应累算费用 ,Fiiw  
accrued interest payable 应付利息;应计未付利息 #\QC%"%f  
accrued interest receivable 应收利息;应计未收利息 voEc'JET  
accrued right 累算权益 _>I5Ud8(-  
accruing profit 应累算的利润 ]Hq%Q~cE  
accumulated fiscal reserve 累积财政储备 ".IhV<R  
accumulated profit 累积利润;滚存溢利 .}s a2-  
accumulated reserve 累积储备 9b6h!(  
accumulation of surplus income 累积收益盈余 "Q4{6FH+mB  
acquired assets 既得资产 \PJ89u0  
acquisition 收购;购置;取得 iL<O|'be  
acquisition cost 购置成本 I^=M>_ s4  
acquisition expenses 购置费用 "?-s Qn  
acquisition of 100% interest 收购全部股权 *uR'eXW  
acquisition of control 取得控制权 cB^lSmu5  
acquisition of fixed assets 购置固定资产 Gx($q;8  
acquisition of shell “买壳” Sq%R  
acquisition price 收购价 vD t? N9  
act of God 天灾 *fZ'#C~x  
acting partner 执事合伙人 g.Q ?Z{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |1R @Jz`  
active partner 积极参与的合伙人 > { Q2S  
active trading 交投活跃 6yqp<D0SP)  
actual circulation 实际流通 'z/hj>B<  
actual cost 实际成本 XlPy(>  
actual expenditure 实际开支;实际支出 \&0NH=*^  
actual income 实际入息;实际收入;实际收益 >{Djx  
actual market 现货市场 >E3OYa?G  
actual price 现货价;实际价格 *6DKU CA/  
actual profit 实际利润 J%'|IwA  
actual quotation 实盘;实际价位;实际报价 t[Q\T0E  
actual year basis 按实际年度计算 AsOI`@FV  
actuals 实货 ~7g6o^A>  
actuarial investigation 精算调查 Sr IynO  
actuarial principle 精算原则 SbY i|V,H  
actuarial report 精算师报告 \&fK8H1  
Actuarial Society of Hong Kong 香港精算学会 b._pG(o1  
actuarial valuation 精算师估值 ; V8 =B8w  
actuary 精算师 t)h3GM  
ad referendum agreement 暂定协议;有待覆核的协定 X@rAe37h+  
ad valorem duty 从价税;按值征税 RWYA`  
ad valorem duty system 从价税制 ="4)!  
ad valorem fee 从价费 KMa?2cJH#  
ad valorem tariff 从价关税 va\cE*,@ns  
additional allowance 额外免税额 PQ" Dl=,  
additional amount for unexpired risk 未过期风险的额外款额 h.NA$E?7  
additional assessable profit 补加应评税利润 `fXcW)  
additional assessment 补加评税 rE 8-MB  
additional commitment 额外承担 Rd/!CJ@g  
additional commitment vote 额外承担拨款 lCXo+|$?s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3c)xNXq m  
additional dependent parent allowance 供养父母额外免税额 } 2KuY\5\i  
additional provision 额外拨款 uP:'e8  
additional stamp duty 附加印花税 f|!zjX`  
additional tax 补加税罚款;补加税款 7-)KTBFL  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~<-i7uM  
adjudged bankrupt 被裁定破产 Gwe9< y  
adjudicated bankrupt 裁定破产人 zKv}J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }/|1"D  
adjudication of bankruptcy 裁定破产;宣告破产 3 }XS| Y  
adjudication of insolvency 裁定无力偿还债务 t V</ x0#  
adjusted actual 经调整的实数;调整后的实数 }I"^WCyH  
adjusted current assets 经调整的流动资产;调整后的流动资产 (Q&Z/Fe  
adjusted figure 经调整的数字;调整后的数额 kq+L63fZ  
adjusted liabilities 经调整的负债;调整后的负债 HUH=Y;  
adjusted loss 经调整的亏损;调整后的亏损 ;IyQqP#,<  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 q-'zZ#  
adjusted profit 经调整的利润;调整后的利润 8l6R.l  
adjusted surplus 经调整的盈余额;调整后的盈余额 j1)w1WY0@  
adjusted value 经调整的价值;调整后的价值 :7gIm|2"]  
adjustment 调整;修订;理算〔保险〕 {8eNQ-4I  
adjustment centre 调剂中心 _:J! |'  
adjustment lag 调整过程的时间差距;调整时差 q4{ 6@q  
adjustment mechanism 调整机制 o 0B`~7(  
adjustment of loss 亏损调整 gO29:L[t  
adjustment process 调整过程;调整程序 /1YqDK0  
adjustment range 调整幅度 W>.qGK|l  
administered exchange rate 受管制汇率 UWz<~Vy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 F{v+z8nW  
administration expenses 行政费用 NeYj[Q~xy  
administration fee 手续费;行政费 8WMC ~  
administration in bankruptcy 破产管理 +u7mw<A 8  
administration order 遗产管理令 dXZV1e1b&#  
administrator 管理人;遗产管理人 kAMt8  
administrator of the estate 遗产管理人 czafBO6  
admission of debt 债项承认书 0oD?4gn  
admission of proof 接纳债权证明 D?$f[+  
advance 放贷款项;垫付款项;预支款项;预付款项 wNn6".S   
advance account 暂支帐目;预付款帐户 wml`3$"cf  
advance compensation 预付补偿金 s<:J(gD  
advance from shareholder 股东垫款 k7?(I U  
advance pending reimbursement 预支以待日后付还 Re`= B  
advanced economy 先进经济体系 u?!p[y6  
advancement 预付;预付财产 cYK3>p A  
advances warrant 垫款令 TWMD f  
advancing 贷出 x@yF|8  
adverse balance 逆差 Zi^&x6y^  
adverse exchange 逆汇 gqE{  
advertisement addressed to shareholders 在报章刊登的致股东通告 @l 1 piz8  
advice for collection 托收通知书 K:mb$YJ&  
advice of drawing 提款通知书;汇票通知书 \%UA6uj  
advice of payment 付款通知 JHcC}+H[  
Advisory Committee [Securities and Futures Commission] _("{fJ,A  
谘询委员会〔证券及期货事务监察委员会〕 o`G@Je_}x  
Advisory Committee on Diversification 经济多元化谘询委员会 *x$\5;A  
affidavit 誓章;遗产申报誓章 H'+P7*k#M  
affidavit of no receipt 述明无收款的誓章 !I@"+oY<  
affiliate 联号;联营公司;附属公司 YQ&Xd/z-  
affiliated company 附属公司;联号;联营公司 fU,sn5zZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l78zS'  
affordability 负担能力 vNP,c]:%  
African Development Bank [AfDB] 非洲开发银行 Zx@{nVoYe~  
after-acquired property 事后取得的财产 EI'(  
after-hours dealing 市后交易 N/(&&\3  
after-tax profit 税后盈利;税后利润;税后溢利 OX!9T.j  
agency agreement 代理协议 QM OOJA  
agency expenses 代理机构的开支 p tMysYT'  
agency fee 代理费 ;sDFTKf  
Agency Law 《代理法》 Pl U!-7  
agent 代理人;承销人 {A{=RPL  
agent of company 公司代理人 :*1bhk8~  
agent's fee 代理人费;经纪费 fn)c&|aCt  
aggregate 总计;总数;总体数字 mjf U[2  
aggregate amount 总款额;总额 qjuX1 6o  
aggregate assets and liabilities 总体资产与负债 H'GyWG|Wx  
aggregate at constant price 按固定价格计算的总体数字 {/N4/gu  
aggregate demand 总需求 ))<3+^S0V\  
aggregate gross position 总持仓量 $w{#o E  
aggregate limit 总限额 v*kTTaU&  
aggregate of salaries tax 合计薪俸税 VHJOj  
aggregate performance 总体表现;总体业绩 F]x o*  
aggregate supply 总体供应 VUk2pEGO.  
aggregate surplus 总盈余 VB\oK\F5z  
aggregate total 整体总额 al1Uf]xh  
aggregate value 总值;合计价值 5F $W^N  
aggregated basis 合计基准 smJ%^'x  
aggregated net chargeable income 合计应课税入息实额 |nIm$p'  
aggregation 合并计算;合计;总和 7i`8 c =.  
aggregation of incomes of husband and wife 夫妇入息合并计算 :`25@<*u  
aggregation of property 财产的总和 -W2 !_  
agio 差价;贴水 !ce5pA  
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》 ZdfIe~Oni  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lIz"mk  
《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》 s-[_%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xDm^f^}>  
《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》 =JY9K0S~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J"# o #~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &jr'vS[b  
agreement for a settlement 授产协议 F|9 W7  
agreement for assignment 转让协议 Qn_*(CSp  
agreement for sale 售卖协议;买卖协议 h5>JBLawQP  
agreement for sale and purchase 买卖协议 "9aiin  
agreement for the payment of interest 支付利息协议 ; 7k@_  
agreement for the repayment of money 还款协议 <GT&q <4w  
agreement of reinsurance 再保险协议 -:&qNY:Vp  
Agricultural Bank of China 中国农业银行 /aP4'U8ov  
air passenger departure tax 飞机乘客离境税 Y;G+jC8   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N^H~VG&D(  
airport tax 机场税 ewN!7  
alcohol duty 酒精税 B[}#m'Lv  
alienation 让与;让渡;转让 })%WL;~  
alimony 生活费;赡养费 pbt/i+!  
All Ordinaries Index [AOI] 所有普通股指数 L'M'I0"/  
all risks 全险;综合险 $5Jo %K%  
All Sales Record for Stock Market 《股票市场成交报告》 30bScW<08  
Allied Capital Resources Limited 新联财务有限公司 :A.dlesv6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /Ii a>XY  
allocation letter 拨款信件 4vQ]7`I.f  
allocation of fund 分配款项;预留款项 C;QIp6"1  
allocation of profit 利润分配;溢利分配 0x*L"HD  
allocation warrant 拨款令 _gxI=EYi  
allotment 分配;配股 F6`$5%$M;?  
allotment notice 股份配售通知;配股通知 8K=sx @l  
allotment of shares 股份分配 1--_E,Su>  
allowable 可获宽免;免税的 Ep)rEq6  
allowable business loss 可扣除的营业亏损 zo4 IY`3  
allowable expenses 可扣税的支出 XDRw![H,~  
allowance 免税额;津贴;备抵;准备金 M:YtW5{  
allowance for debts 债项的免税额 Z(k7&^d  
allowance for depreciation by wear and tear 耗损折旧免税额 )OpB\k  
allowance for funeral expenses 殡殓费的免税额 NBU[>P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \$LrL  
allowance for repairs and outgoings 修葺及支出方面的免税额 E]/` JI'%  
allowance to debtor 给债务人的津贴 S2T~7-  
alteration of capital 资本更改 &;I=*B~kE$  
alternate trustee 候补受托人 4Hc+F(  
amalgamation 合并 q$7SJ.pF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R9%Um6  
ambit of charges 征税范围;收费范围 ~`~mnlN  
amended valuation 经修订的估值 ))JbROBU,  
American Commodities Exchange 美国商品交易所 >VIb|YA  
American Express Bank Limited 美国运通银行 XR3=Y0YDf  
American Stock Exchange 美国证券交易所 kqdF)Wa am  
amortization 摊销 XpFW(v  
amount due from banks 存放银行同业的款项 ;n0VF77>O  
amount due from banks abroad 存放海外银行同业的款项 J=Q?_$xb}  
amount due from holding companies 控股公司欠款 u2}zRC=  
amount due from local banks 存放本港银行同业的款项 v0v%+F#>@  
amount due to banks 银行同业的存款 H=,0p  
amount due to banks abroad 海外银行同业的存款 sTv;Ogs.  
amount due to holding companies 控股公司存款 %iMRJ}8(7  
amount due to local banks 本港银行同业的存款 ruiAEC<Ej  
amount due to outport banks 外埠银行同业的存款 pu3ly&T#a_  
amount for note issue 发行纸币的款额 :!Ea.v  
amount of bond 担保契据的款额 HuzHXn)  
amount of consideration 代价款额 `tZm  
amount of contribution 供款数额 csABfxib  
amount of indebtedness 负债款额 ;iEr+  
amount of principal of the loan 贷款本金额 "-bsWC  
amount of rates chargeable 应征差饷数额 4AA3D!$  
amount of share capital 股本额 6d4)7PL  
amount of sums assured 承保款额 ZxW4 i  
amount of variation 变动幅度 2GkJ7cL  
amount of vote 拨款数额 C^2J<  
amount payable 应付款额 w%Vw*i6o  
amount receivable 应收款额 A"ApWJ3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &b~if}vcb  
analysis 分析 Y;n;7M<F  
ancillary risk 附属风险  # ub!  
annual account 周年帐目;周年帐目报表;年度决算;年结 JzI/kH~  
annual accounting date 年结日期 l.gt+e  
annual allowance 每年免税额;年积金;年度津贴;年津 c0}* $e  
annual balance 年度余额 q3Tp /M.  
annual disposable income 每年可动用收入 I#?NxP\S  
annual estimates 周年预算 CI%4!K;{  
annual fee 年费 uv>T8(w  
annual general meeting 周年大会 Vm+e%  
annual growth rate 年增率;每年增长率 p{c+ +P5  
annual long-term supplement 长期个案每年补助金 +eT1/x0  
annual pensionable emolument 可供计算退休金的年薪 V) Oj6nD]  
annual report 年报 eksYIQZ]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !LDuCz -  
annual return 周年报表;周年申报表;每年报税表格 =XbOY[  
Annual Return Rules 《周年报表规则》 PH$fDbC8  
annual review of consumer prices 每年消费物价回顾 $d:>(_p=A  
annual roll-forward basis 逐年延展方式 "lU%Pm]>  
annual salary 年薪 GP|G[  
annual statement 年度报表;年度决算表 ur*@TIvD  
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 (`nn\)  
annuitant 年金受益人 +T\c<lJ9  
annuity 年金 B{`4"uEb$G  
annuity contract 年金合约 ea7l:(C  
annuity on human life 人寿年金 H#zsk*=QD  
antecedent debt 先前的债项 Dl/Jlsd@  
ante-dated cheque 倒填日期支票 7=V s1TVc  
anticipated expenditure 预期开支 ciQG.]  
anticipated net profit 预期纯利 "j(?fVx  
anticipated revenue 预期收入 R> r@[$z+  
anti-inflation measure 反通货膨胀措施 vbXZZ  
anti-inflationary stance 反通货膨胀立场 _@-D/g  
apparent deficit 表面赤字 ?<7o\Xk#{  
apparent financial solvency 表面偿债能力 iobL6SUZ  
apparent partner 表面合伙人 5 *w a  
application for personal assessment 个人入息课税申请书 #a : W  
application of fund 资金应用 Nhq& Sn2  
application to release as liquidator and to destruct the books of accounts and documents &2i3"9k  
申请免除清盘人职务及毁灭帐簿与文件 7-*QF>w<a  
appointed actuary 委任精算师 IYb%f T  
appointed auditor 委任核数师;委任审计师 <|,0%bq)|  
appointed trustee 委任的受托人 8 oK;Tzh  
appointer 委任人 P8Nzz(JF  
apportioned pro rata 按比例分摊 aVI%FycYo  
apportionment 分配;分摊 eJh4hp;x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _4H}OGZI  
apportionment formula 分摊方程式 <X5'uve  
apportionment of estate duty 遗产税的分摊  3)5Gzn  
appraisal 估价;评估 6L`{oSX!  
appreciable growth 可观增长 Q $wa<`  
appreciable impact 显着影响 _!m_s5{  
appreciable increase 可观增长 N9lCbtn(0x  
appreciation 增值;升值 OB-2xmZW  
appreciation against other currencies 相对其他货币升值 N001c)*7Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IO, kGUS  
appreciation tax 增值税 i Eh -  
appropriation 拨款;拨用;拨付 aqa%B  
appropriation account 拨款帐目 T!GX^nn*O  
Appropriation Bill 拨款法案 Z33&FUU  
appropriation-in-aid system 补助拨款办法 7.G1Q]6/  
approved assets 核准资产 f{]eb1  
approved basket stock 认可一篮子证券 GoVB1)  
approved budget 核准预算 G'*_7HD  
approved charitable donation 认可慈善捐款 zP[_ccW@  
approved charitable institution 认可慈善机构 _3G;-iNX;  
approved currency 核准货币;认可货币 m %mA0r  
approved estimates 核准预算 ?B&Z x-krd  
approved estimates of expenditure 核准开支预算 ! y1]S .;  
approved overseas insurer 核准海外保险人 %FN3/iM  
approved overseas trust company 核准海外信托公司 t6zc$0-j "  
approved pooled investment fund 核准汇集投资基金 B5- G.Z  
approved provident fund scheme 认可公积金计划 ?52{s"N0>  
approved provision 核准拨款 'eKvt5&@  
approved redeemable share 核准可赎回股份 vkQ81PEt  
approved regional stock 认可地区性证券 $-Ud&sjn  
approved retirement scheme 认可退休金计划 LdSBNg#3  
approved subordinated loan 核准附属贷款 .iDxq8l  
arbitrage 套戥;套汇;套利 vSu|!Xb]  
arbitrageur 套戥者;套汇者  pt`^4}  
arbitrary amount 临时款项 iti~RV,  
arrangement 措施;安排;协定 QH_0U`3  
arrears 欠款 o_!=-AWV  
arrears of pay 欠付薪酬 T2;%@Ghc  
arrears of revenue 逾期未收税款;逾期未收的帐项 hWzjn5w3  
articles of association 组织章程;组织细则;组织章程细则 . kv/db  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $}{u6*u.,  
ascertainment of profit 确定利润 _.Ey_K_1  
"Asia Clear" “亚洲结算系统” =U:9A=uEvS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Afpj*o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y Mes314"  
Asian Development Fund [ADF] 亚洲发展基金 +3@d]JfMh  
Asian dollar bond 亚洲美元债券 yQ^k%hHa  
Asian dollar market 亚洲美元市场 6mFH>T*jzH  
Asian dollar rate 亚洲美元利率 D)yCuw{M:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @ y{i.G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pHW Qk z(  
asked price 沽盘;喊价;索价;卖方报价 5 IK -V)  
assessable income 应评税入息 uVO*@Kj+  
assessable loss 应评税亏损 3$]SP1Mc(  
assessable profit 应评税利润 1x\Vz\  
assessable value 应评税值 M 5mCG  
assessed profit 估定利润 W%/lBkP  
assessed value 经评估价值 ! 11x&Db  
assessment 评税;评定;估价;评税单 y:FxX8S$'e  
assessment number 评税编号;估价编号 ER z@o_  
assessment of additional tax 补加税评税 w"-'  
assessment of performance 业绩评估;实绩评价 AnB]f~Yjl  
Assessor 评税主任 Qv3g 4iJ  
asset price bubbles 资产价格泡沫 R.(cGZS  
asset-backed securities 具资产保证的证券 *b{C`[ =V  
assets accretion 资产增值 q>$[<TsE&}  
assets and liabilities 资产与负债 I'23$IzPA  
assets betterment statement 资产递增表;资产改进表 n@3(bl5{  
assets lending 实物放款;有抵押贷款 XIv{jzgF  
assets of the company passing on the death 死者去世时转移的公司资产 GCw <jHw  
assets pledged as security for liabilities 用作负债抵押的资产 1 \#n{a3  
assets portfolio 资产投资组合 1P"akc  
assets price 资产价格 `(SWE+m1g  
assets quality 资产质素 9u3~s <  
assets realization 资产变现 EYe)d+E*  
assets refinancing arrangement 资产再集资安排 2TR l @  
assets securitization 资产证券化 &4aY5y`8+f  
assets situated outside Hong Kong 在香港以外地方的资产 F TB@70  
assets stripping 削减资产;拆卖资产 w(lxq:>"  
assets value 资产值 c0lVt)pr/  
assignee 承让人 c|f)k:Q  
assignment 转让;转让书;转让契 nm[ yp3B  
assignment of interest 权益转让 ##%R|P3  
assignment of letters patent and trade mark 专利证书及商标转让 R]oi&"H@r)  
assignment of property 物业转让;物业转让书 $VX<UK$|s  
assignment right 转让权 x]({Po4  
assignor 转让人 oXCZpS  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 EYwDv4H,g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \u|8MEB  
associate member 附属会员 8QFn/&Ql$B  
associated body corporate 相联法人团体 i.4L;(cg  
associated company 相联公司;联属公司 @$5!  
associated corporation 相联法团 :+1S+w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RETq S  
公认会计师公会〔英国〕 C:$12{I?*  
Association of Futures Exchange Brokers 香港期货经纪协会 ?V6+o`bm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QlbhQkn  
association of underwriters 承保人组织 DYvi1X6  
assumption of control 接管 8"C;I=]8  
assurance 担保;保险;转易;转易书 4o:  
assurance of interest 权益的转易 8&AHu  
at 19XX price 按一九XX年价格计算 bLx70$  
at a discount 按赔价计算;按贴水价格计算;打折扣 GN36:>VWb  
at a premium 按溢价计算;按升水价格计算 sFR'y.  
at call 通知付款;按通知 8[\(*E}d!X  
at constant market price 按固定市价计算 l)PEg PSRV  
at constant price 按固定价格计算 >R5qhVYFb  
at cost 按成本计算 PB !\r}Q  
at current market price 按当时市价计算;按现时市价计算 'o2V}L'nG  
at current price 按当时价格计算;按现时价格计算 YF{KSGq  
at factor cost 按要素成本计算;按生产要素成本计算 7=.}484>J  
at money-of-the-day price 按付款当日价格计算  /MS*_  
at or better 按指定或较佳价位〔买卖指令〕 XxW~4<r  
at par 按面值计算;平价 (t.pM P4  
at sight 见票即付 yFt'<{z[nL  
at the close 按收市盘 cZ(7/Pl  
at the opening 按开市盘  b;!oPT  
attestation 见证;见证条款 st;.Po[h  
at-the-money option 平价期权 .x__X3P>\  
attorney 受权人;受托代表人 l}>gG[q!  
attornment 新拥有人承认书 /2,s-^  
attributable profit 可归属利润 sje}E+{[  
attributable share value 可归属股份价值  E%g_O_  
Auckland Stock Exchange 奥克兰证券交易所 'ADaz75`*r  
auction 拍卖 {u BpM9KT  
auctioneer 拍卖商 7)S ;VG k  
audit 审计;核数 U=<E,tM  
Audit Commission 审计署 MC5M><5\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k~ZwHx(%S  
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〕 =2VM(GtK>  
audit review 帐目审查 Qtmsk:qm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o;o ji  
audited account 审计帐目;经审计的帐目 }r&^*" 2=  
audited annual account 经审计的周年帐目 A9lnQCsJ  
audited balance sheet 经审计的资产负债表 Sd]`I)  
auditor 核数师;核数主任;审计师 xUYUOyV  
auditor's certificate 核数师证明书;审计师证明书 1>W|vOv"Z?  
auditor's report 核数师报告;审计师报告 A[lkGQtS4  
Aussie bond 澳元债券 .tB[8Y=J  
austerity budget 紧缩预算  D7%`hU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S3-3pJ]~Zk  
Australia All Ordinaries Index 澳洲所有普通股票指数 cdL$T6y  
Australian Dollar [AUD] 澳元 F+vgkqs@9  
Australian Options Market 澳大利亚期权市场 HYgq@47$[  
Australian Securities Commission 澳洲证券事务监察委员会 A"S{W^iL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %YhZ#>WT  
Australian Stock Exchange 澳大利亚证券交易所 w < p  
Austrian Schilling [ATS] 奥地利先令  ]A;zY%>  
authentication 认证;鉴证 4ze-N8<[  
authority to purchase 委托购买证;委购书 =K#D^c~  
authorization 认可;核准;授权;授权书 d+KLtvB%M  
authorization by direction 指示授权 Q!Rknj 2  
authorization by instruction 指令授权 3=!\>0;E-  
authorization by warrant 令状授权 V0mWY!i  
authorization of unit trust 单位信托的认可 3n']\V  
authorized agent 指定代理人 |F36^  
authorized capital 法定资本 q#Y%Y  
authorized clerk 出市员 4LYeacL B  
authorized dealer 认可交易商 =@b/Gl  
authorized financial institution 认可财务机构 >^%]F[Wo  
authorized fund 认可基金 %WrUu|xj>_  
authorized fund house 获授权的基金公司;认可基金公司 d$<HMs:o@  
authorized institution 认可机构 #RoGyrLo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rlYAy5&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q4 Mp[  
authorized insurer 获授权保险人;获认可承保人 C=}YKsi|R|  
authorized investment 特准投资项目 :)+|q  
authorized person 获授权人 `[V]xP%V  
authorized representative 获授权代表  +Io^U  
authorized share capital 法定股本 6\(wU?m'/  
automated quotation system 自动报价系统 %s~MfK.k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [3++Q-rR=  
自动交易系统〔香港期货交易所有限公司〕 ZK))91;v  
automatic adjustment mechanism 自动调整机制 wmFI?   
automatic adjustment system 自动调整系统 rmc0dm&l]  
Automatic Clearing House 自动票据交换所 ^B2>lx\n  
automatic exchange rates accumulation system 自动化汇率累集系统 E1:{5F5/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b,YTw  
automatic teller machine [ATM] 自动柜员机 sW 7R&t!G  
autopay 自动转帐 KFHn)+*"  
available assets 可用资产 UJ1Ui'a(!!  
available fiscal reserve 现存财政储备 D0,U2d  
available profit 可用利润 hVRpk0IJDK  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #KZ6S9>@  
average 平均;平均数;海损 Ji  SJi?  
average basic salary 平均基本薪金 ,qJ/Jt$A  
average consumer expenditure 平均消费开支;一般消费开支 l>)0OP]  
average cost 平均成本 {20^abUAS  
average cost of land production 增辟土地平均成本 gQf'|%)AJ  
average daily turnover 平均每日成交额 JB(~O`  
average daily wage rate 平均每日工资率 A?8f 6  
average expenditure pattern 平均开支模式 _wp6rb:8!  
average growth rate 平均增长率 zN JK+_O=  
average net fixed assets 固定资产平均净值 xqv4gN6  
average of relatives 相对价格平均数 siw } }}  
average price 平均价格 > Zo_-,  
average propensity to consume 平均消费倾向;一般消费倾向 ~}|)@,N'bm  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $6 \v1  
average rate 平均率 %qRbl4  
average revenue 平均收入;平均收益 Sf[ZGY)  
average stock 平均库存;平均存货 ,EW-21  
average yearly rent 平均年租 HjKj.fV  
avoidance of double taxation 避免双重课税 zC6,m6Dv  
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 j K?GB  
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