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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: (7}Zh|@W  
A share A股;甲类股份 cN#f$  
abatement of tax 减税;减扣免税额 %lN4"jtx  
ABN AMRO Bank N.V. 荷兰银行 v7D3aWoe  
above-the-line expenditure 线上项目支出;经常预算支出 o%73M!-  
above-the-line receipt 线上项目收入;经常预算收入 vXc gl  
ABSA Asia Limited 南非联合亚洲有限公司 *(Us:*$W.  
absolute change 绝对数值变更 =D?{d{JT  
absolute expenditure 实际开支 *|/kKvN  
absolute guideline figure 绝对准则数字 3- 4jSN\  
absolute interest 绝对权益 Yk#$-"c/a  
absolute order of discharge 绝对破产解除令  1O@ cev;  
absolute profit margin 绝对利润幅度 `k'Dm:*`u4  
absolute value 实值;绝对值 A-qpuI;f  
absolutely vested interest 绝对既得权益 iMs(Ywak]  
absorbed cost 已吸收成本;已分摊成本 &Zm1(k6&K  
absorption 吸收;分摊;合并 uWerC?da  
absorption rate 吸收率;摊配率;分摊率 Z`bo1,6>  
ACB Finance Limited 亚洲商业财务有限公司 |#(g 8ua7  
acceptable form of reciprocity 合理的互惠条件 \E2S/1p  
acceptable rate 适当利率;适当汇率 !EO 2  
acceptance agreement 承兑协议 #.~lt8F  
acceptance for honour 参加承兑 #Xd#Nc j  
acceptor 承兑人;接受人;受票人 C)qP9uW  
acceptor for honour 参加承兑人 -*&C "%e  
accident insurance 意外保险 <<9Y=%C+  
Accident Insurance Association of Hong Kong 香港意外保险公会 >oc&hT  
accident insurance scheme 意外保险计划 fsVr<m  
accident year basis 意外年度基准 u=p-]?  
accommodation 通融;贷款 vke]VXU9z  
accommodation bill 通融票据;空头票据 m3iB`  
accommodation party 汇票代发人 ffE>%M*  
account balance 帐户余额;帐户结余 3+# "4O  
account book 帐簿 >dqeGM7Np>  
account collected in advance 预收款项 t%>x}b"2T  
account current book 往来帐簿 8\ WOss)al  
account of after-acquired property 事后取得的财产报告 3q0^7)m0  
account of defaulter 拖欠帐目 <\S j5  
account payable 应付帐款 QCk(qlN'h9  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )v?-[ oR  
account receivable 应收帐款 (Qys`D   
account receivable report 应收帐款报表 I`}<1~ue  
account statement 结单;帐单;会计财务报表 f:K`M W  
account title 帐户名称;会计科目 jF%[.n[BU  
accountant's report 会计师报告 V{G9E  
Accountant's Report Rules 会计师报告规则 B[Fuyy?  
accounting and auditing procedure 会计与审计程序;会计与核数程序 hFWK^]~ a  
Accounting Arrangements 《会计安排》 jo8;S?+<|?  
accounting basis 会计基础 l<mEGKB#  
accounting by Official Receiver 破产管理署署长呈交的帐目 9d!}]+"d42  
Accounting Circular 《会计通告》 :,(ZMx\  
accounting class 会计类别 ZIrJ"*QO=  
accounting date 记帐日期;会计结算日期 j;b<oQH  
accounting for money 款项核算 ?*8HZ1m#  
Accounting Officer 会计主任 pu*vFwZ  
accounting period 会计报告期;会计期 nob^ I5?  
accounting policy 会计政策;会计方针 *!y.!v*  
accounting practice 会计惯例 ku}I; k |  
accounting principle 会计准则 |+MV%QG;  
accounting record 会计记录 a,N?GxK~  
accounting report 会计报告 6|D,`dk3U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UPkD^D,  
Accounting Society of China 中国会计学会 b(~ gQM  
accounting statement 会计报表 #dgWXO  
accounting system 会计制度;会计系统 '{:Yg3K  
accounting transaction 会计事项;帐务交易 7+I2" Hy  
accounting treatment 会计处理 h7S&tW GU  
accounting year 会计年度 /U%Xs}A)  
accretion 增值;添加 b]h]h1~hHH  
accrual 应计项目;应累算数目 AQ 5CrYb  
accrual basis 应计制;权责发生制 "HQH]?!k  
accrual basis accounting 应计制会计;权责发生制会计 QAy9RQ0  
accrue 应累算;应计 RZ[r XV5  
accrued benefit 应累算利益 d6.9]V?  
accrued charges 应计费用 e1RtoNF^  
accrued cumulative preference share dividend 应累算的累积优先股股息  o2ndnIL  
accrued expenses 应累算费用 :>[;XT<  
accrued interest payable 应付利息;应计未付利息 t'EH_ U  
accrued interest receivable 应收利息;应计未收利息 ya'@AJS  
accrued right 累算权益 z.[ Ok  
accruing profit 应累算的利润 $W8  
accumulated fiscal reserve 累积财政储备 ;Db89Nc$  
accumulated profit 累积利润;滚存溢利 ^J>jU`)CJ  
accumulated reserve 累积储备  F%6`D  
accumulation of surplus income 累积收益盈余 Cse@>27s  
acquired assets 既得资产 zSYWNmj&  
acquisition 收购;购置;取得 .Wq`q F(;  
acquisition cost 购置成本 g'`J'6Pn  
acquisition expenses 购置费用 K`@GN T&  
acquisition of 100% interest 收购全部股权 %&"_=Lc  
acquisition of control 取得控制权 m//(1hWv7  
acquisition of fixed assets 购置固定资产 :!1B6Mc  
acquisition of shell “买壳” e3wFi,/@  
acquisition price 收购价 y)v'0q  
act of God 天灾 NDRk%_Eu(  
acting partner 执事合伙人 Z8=4cWI~;  
active market 买卖活跃的市场;交投畅旺的市场;旺市 0n_Cuh\  
active partner 积极参与的合伙人 t?v0ylN  
active trading 交投活跃 ~`{HWmah  
actual circulation 实际流通 ,h1r6&MEY  
actual cost 实际成本 Ox&g#,@h  
actual expenditure 实际开支;实际支出 I,AI$A  
actual income 实际入息;实际收入;实际收益 UG+wRX :dA  
actual market 现货市场 OZ_'& CZ  
actual price 现货价;实际价格 h"YIAQ',  
actual profit 实际利润 }d)>pH  
actual quotation 实盘;实际价位;实际报价 _SC>EP8:Z  
actual year basis 按实际年度计算 m \4jiR_o  
actuals 实货 B{|P}fN5}  
actuarial investigation 精算调查 k KL^U  
actuarial principle 精算原则 TRAs5I%  
actuarial report 精算师报告 {TdK S  
Actuarial Society of Hong Kong 香港精算学会 !HqIi@>8  
actuarial valuation 精算师估值 42Vy#t/HC  
actuary 精算师 Z[AJat@H  
ad referendum agreement 暂定协议;有待覆核的协定 J(M0t~RZ  
ad valorem duty 从价税;按值征税 & HphE2 h  
ad valorem duty system 从价税制 Cz?N[dhh  
ad valorem fee 从价费 "a`0s_F,^  
ad valorem tariff 从价关税 \9i.dF  
additional allowance 额外免税额 |RAi6;  
additional amount for unexpired risk 未过期风险的额外款额 cPI #XPM=  
additional assessable profit 补加应评税利润 ',6QL4qV/  
additional assessment 补加评税 v[r:1T@  
additional commitment 额外承担 $|6Le; K  
additional commitment vote 额外承担拨款 v2EM| Q xp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vo uQ.utl  
additional dependent parent allowance 供养父母额外免税额 < 5[wP)K@  
additional provision 额外拨款 2{XQDOyA  
additional stamp duty 附加印花税 x;Dr40wD@y  
additional tax 补加税罚款;补加税款 G5=(3V%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `W?aq]4x5  
adjudged bankrupt 被裁定破产 %r6~5_A  
adjudicated bankrupt 裁定破产人 `z5j  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UH%?{>oRh  
adjudication of bankruptcy 裁定破产;宣告破产 +#1WOQfAD  
adjudication of insolvency 裁定无力偿还债务 YV{^S6M  
adjusted actual 经调整的实数;调整后的实数 -hp,O?PM  
adjusted current assets 经调整的流动资产;调整后的流动资产 A[ /0on5r  
adjusted figure 经调整的数字;调整后的数额 f>ED  
adjusted liabilities 经调整的负债;调整后的负债 : [aUpX=  
adjusted loss 经调整的亏损;调整后的亏损 *[W!ng  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 YZpF*E;6t  
adjusted profit 经调整的利润;调整后的利润 F2oY_mA  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,O 3"r;  
adjusted value 经调整的价值;调整后的价值 }Ss#0Gee  
adjustment 调整;修订;理算〔保险〕 HEjV7g0E  
adjustment centre 调剂中心  `U(A 5  
adjustment lag 调整过程的时间差距;调整时差 CX CU5-  
adjustment mechanism 调整机制 Sr2c'T"  
adjustment of loss 亏损调整 }Ax$}#  
adjustment process 调整过程;调整程序 rm3 ~]  
adjustment range 调整幅度 i1  SP  
administered exchange rate 受管制汇率 ?$-OdABXHK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u4z]6?,"e  
administration expenses 行政费用 uZmfvMr3  
administration fee 手续费;行政费 w{2V7*+l  
administration in bankruptcy 破产管理 e *;"$7o9  
administration order 遗产管理令 ~+3f8%   
administrator 管理人;遗产管理人 ':o.vQdJ  
administrator of the estate 遗产管理人 #0G9{./C  
admission of debt 债项承认书 1vl~[  
admission of proof 接纳债权证明 qYsu3y)*N  
advance 放贷款项;垫付款项;预支款项;预付款项 Y/gVyQ(  
advance account 暂支帐目;预付款帐户 1mI)xDi9  
advance compensation 预付补偿金 w4(DR?[nC  
advance from shareholder 股东垫款 w`>xK sKW>  
advance pending reimbursement 预支以待日后付还 d<7xSRC   
advanced economy 先进经济体系 x-y=Jor  
advancement 预付;预付财产 QhpE2ICU  
advances warrant 垫款令 Z?"Pkc.Ei  
advancing 贷出 3gv>AgG  
adverse balance 逆差 eg?vYW  
adverse exchange 逆汇 jn)~@~c  
advertisement addressed to shareholders 在报章刊登的致股东通告 hs<7(+a  
advice for collection 托收通知书 `Ph4!-6#  
advice of drawing 提款通知书;汇票通知书 8.Y6r  
advice of payment 付款通知 >L&>B5)9  
Advisory Committee [Securities and Futures Commission] `jP\*k`~]  
谘询委员会〔证券及期货事务监察委员会〕 r(cS{oni  
Advisory Committee on Diversification 经济多元化谘询委员会 ut-UTW  
affidavit 誓章;遗产申报誓章 y3;G<9K2c]  
affidavit of no receipt 述明无收款的誓章 [2)Y0; ["  
affiliate 联号;联营公司;附属公司 )vuxy  
affiliated company 附属公司;联号;联营公司 G _42ckLq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  &h4(lM  
affordability 负担能力 r<&d1fM;X  
African Development Bank [AfDB] 非洲开发银行 z${B|  
after-acquired property 事后取得的财产 ?1OS%RBF  
after-hours dealing 市后交易 oxcAKo  
after-tax profit 税后盈利;税后利润;税后溢利 E@ t~juF!  
agency agreement 代理协议 A`X$jpAn&  
agency expenses 代理机构的开支 ~(I\O?k>H  
agency fee 代理费 3ufUB^@4v  
Agency Law 《代理法》 H~||]_q|  
agent 代理人;承销人 {CQA@p:Y}  
agent of company 公司代理人 m:p1O3[R  
agent's fee 代理人费;经纪费 ]d% hU  
aggregate 总计;总数;总体数字 8@b@y|#]X  
aggregate amount 总款额;总额 lXv{+ic  
aggregate assets and liabilities 总体资产与负债 6"jq/Pu  
aggregate at constant price 按固定价格计算的总体数字 E8FS jLZ  
aggregate demand 总需求 )W*S6}A  
aggregate gross position 总持仓量 AO8`ItNZdT  
aggregate limit 总限额 G'{4ec0<{  
aggregate of salaries tax 合计薪俸税 , Y9lp)w  
aggregate performance 总体表现;总体业绩 7U?x8%H*  
aggregate supply 总体供应 Nz5gu.a6{L  
aggregate surplus 总盈余 IU Dp5MIuR  
aggregate total 整体总额 XL} oYL]}&  
aggregate value 总值;合计价值 =GnDiI  
aggregated basis 合计基准 q1NAKcA<U  
aggregated net chargeable income 合计应课税入息实额 %G\rL.H|  
aggregation 合并计算;合计;总和 zbi[r  
aggregation of incomes of husband and wife 夫妇入息合并计算 Du[$6  
aggregation of property 财产的总和 j>?c]h{-  
agio 差价;贴水 .D)'ZY  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 X<Vko^vlj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Qy@chN{eP  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 AX]lMe  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment EkjO4=~UC  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 q| gG{9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [gH vI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =<a`G3SY!  
agreement for a settlement 授产协议 W~dS8B=<  
agreement for assignment 转让协议 Q> @0'y=s  
agreement for sale 售卖协议;买卖协议 ivw2EEo,  
agreement for sale and purchase 买卖协议 WBTX~%*U  
agreement for the payment of interest 支付利息协议 `sJkOEc`  
agreement for the repayment of money 还款协议 ?L{[84GSO  
agreement of reinsurance 再保险协议 uN6TV*]:  
Agricultural Bank of China 中国农业银行 Wl::tgU  
air passenger departure tax 飞机乘客离境税 P) GBuW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \t^q@}~0Wz  
airport tax 机场税 ]hv4EL(zi  
alcohol duty 酒精税 `){*JPl  
alienation 让与;让渡;转让 mv<z%y?Oj  
alimony 生活费;赡养费 gt'0B-;W  
All Ordinaries Index [AOI] 所有普通股指数 i (L;1 `  
all risks 全险;综合险 obaJT"1  
All Sales Record for Stock Market 《股票市场成交报告》 H$;K(,'  
Allied Capital Resources Limited 新联财务有限公司 Tfs7SC8ta  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vpOzF>O  
allocation letter 拨款信件 [<f\+g2ct  
allocation of fund 分配款项;预留款项 a.wRJ  
allocation of profit 利润分配;溢利分配 mY;Y$fz;xL  
allocation warrant 拨款令 b_\aSEaTT  
allotment 分配;配股 (j}"1  
allotment notice 股份配售通知;配股通知 *4]I#N  
allotment of shares 股份分配 *9?-JBT&F  
allowable 可获宽免;免税的 ~~:i+-[  
allowable business loss 可扣除的营业亏损 y\r8_rBo  
allowable expenses 可扣税的支出 jIAl7aoY  
allowance 免税额;津贴;备抵;准备金 wdl6dLu  
allowance for debts 债项的免税额 7 P=1+2V  
allowance for depreciation by wear and tear 耗损折旧免税额 2-]gHAw%  
allowance for funeral expenses 殡殓费的免税额 ihf5`mk/$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0=L:8&m  
allowance for repairs and outgoings 修葺及支出方面的免税额 l"b78n  
allowance to debtor 给债务人的津贴 Mq6.!j  
alteration of capital 资本更改 .CrahV1G  
alternate trustee 候补受托人 :m^eNS6:  
amalgamation 合并 a|T P2m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A&F@+X6@  
ambit of charges 征税范围;收费范围 +a nNpy  
amended valuation 经修订的估值 I)Lg=n$  
American Commodities Exchange 美国商品交易所 9[6xo!  
American Express Bank Limited 美国运通银行 ?&"cI5-  
American Stock Exchange 美国证券交易所 *sZOws<  
amortization 摊销 Ok2k; +l  
amount due from banks 存放银行同业的款项 Fgt/A#`fz  
amount due from banks abroad 存放海外银行同业的款项 4TC !P}  
amount due from holding companies 控股公司欠款 b!<?,S  
amount due from local banks 存放本港银行同业的款项 aL+k1v[m  
amount due to banks 银行同业的存款 cz&Qoyh{;  
amount due to banks abroad 海外银行同业的存款 X:@nROL^7  
amount due to holding companies 控股公司存款 'S E%9  
amount due to local banks 本港银行同业的存款 1ciP+->$  
amount due to outport banks 外埠银行同业的存款 SDDs}mV  
amount for note issue 发行纸币的款额 8WfF: R;  
amount of bond 担保契据的款额 Hc5@ gN  
amount of consideration 代价款额 T~=NY,n  
amount of contribution 供款数额 u{tjB/K&  
amount of indebtedness 负债款额 .2[>SI  
amount of principal of the loan 贷款本金额 `!>zYcmT  
amount of rates chargeable 应征差饷数额 YDC[s ^d5  
amount of share capital 股本额 >L?/Ph%d  
amount of sums assured 承保款额 K, ?M5n '  
amount of variation 变动幅度 mY#[D; mUe  
amount of vote 拨款数额 z Sj.Y{J  
amount payable 应付款额 _"##p  
amount receivable 应收款额 gWv/3hWWB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @H1pPr  
analysis 分析 jYO@ %bQ  
ancillary risk 附属风险 o @~XX@5l  
annual account 周年帐目;周年帐目报表;年度决算;年结 I zM=?,`  
annual accounting date 年结日期 s)]i0+!  
annual allowance 每年免税额;年积金;年度津贴;年津 l3b$b%0'  
annual balance 年度余额 k]ptk^  
annual disposable income 每年可动用收入 KX[_eO L  
annual estimates 周年预算 CPF d 3 3  
annual fee 年费 -O^b  
annual general meeting 周年大会 ZTM zL%i  
annual growth rate 年增率;每年增长率 T_y 'cvh  
annual long-term supplement 长期个案每年补助金 6=MejT  
annual pensionable emolument 可供计算退休金的年薪 P[% W[E<  
annual report 年报 W^60BZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n"(n*Hf7b  
annual return 周年报表;周年申报表;每年报税表格 k "'q   
Annual Return Rules 《周年报表规则》 +, p  
annual review of consumer prices 每年消费物价回顾 L8T T54fM  
annual roll-forward basis 逐年延展方式 u}qfwVX Z  
annual salary 年薪 9 qqy(H  
annual statement 年度报表;年度决算表 x4 4)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 %Kd8ZNv  
annuitant 年金受益人 S-Ryt>G  
annuity 年金 ^['%wA%  
annuity contract 年金合约 ov*zQP  
annuity on human life 人寿年金 Ga+\b>C  
antecedent debt 先前的债项 fw|r{#d  
ante-dated cheque 倒填日期支票 M)V z9,  
anticipated expenditure 预期开支 D8paIp  
anticipated net profit 预期纯利 <!-8g!  
anticipated revenue 预期收入 ( y'i{:B  
anti-inflation measure 反通货膨胀措施 4YXtl +G  
anti-inflationary stance 反通货膨胀立场 xJJlVP  
apparent deficit 表面赤字 D0~WK stl  
apparent financial solvency 表面偿债能力 ?b^VEp.;}  
apparent partner 表面合伙人 m:/nw,  
application for personal assessment 个人入息课税申请书 It(8s)5  
application of fund 资金应用 )PB&w%J  
application to release as liquidator and to destruct the books of accounts and documents J<>z}L{  
申请免除清盘人职务及毁灭帐簿与文件 4~ZQsw `  
appointed actuary 委任精算师 M5: f^  
appointed auditor 委任核数师;委任审计师 3@XCP-`  
appointed trustee 委任的受托人 9kH~+  
appointer 委任人 C>:F4"0  
apportioned pro rata 按比例分摊 }8fxCW*|  
apportionment 分配;分摊 rs=wEMq/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3!Rb {  
apportionment formula 分摊方程式 Kg~<h B6  
apportionment of estate duty 遗产税的分摊 rcF;Lp :  
appraisal 估价;评估 3k5Mty  
appreciable growth 可观增长 bxqXFy/I  
appreciable impact 显着影响 F2AM/m^!q  
appreciable increase 可观增长 mhnD1}9,Ih  
appreciation 增值;升值 `0=0IPVd  
appreciation against other currencies 相对其他货币升值 o3]B/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &&M-5XD  
appreciation tax 增值税 c zL[W2l   
appropriation 拨款;拨用;拨付 jf$6{zO6j  
appropriation account 拨款帐目 JUF[Y^C  
Appropriation Bill 拨款法案 ~i fq_Ag.  
appropriation-in-aid system 补助拨款办法 &!N5}N&  
approved assets 核准资产 r*0a43mC1  
approved basket stock 认可一篮子证券 U@ALo  
approved budget 核准预算 `(_cR@\  
approved charitable donation 认可慈善捐款 }rn}r4_a  
approved charitable institution 认可慈善机构 Kbg`ZO*  
approved currency 核准货币;认可货币 y@nWa\i G  
approved estimates 核准预算 |pqLwnOu  
approved estimates of expenditure 核准开支预算 [I4K`>|Z  
approved overseas insurer 核准海外保险人 o!aKeM~|Es  
approved overseas trust company 核准海外信托公司 Olj]A]v}  
approved pooled investment fund 核准汇集投资基金 n&r-  
approved provident fund scheme 认可公积金计划 e\%QHoi>u  
approved provision 核准拨款 (=QaAn,,R  
approved redeemable share 核准可赎回股份 7 I&7YhFI  
approved regional stock 认可地区性证券 {QM;%f  
approved retirement scheme 认可退休金计划 DcQ^V4_  
approved subordinated loan 核准附属贷款 oZA|IF8U0  
arbitrage 套戥;套汇;套利 OcQ_PE5\  
arbitrageur 套戥者;套汇者 w> IkC+.?  
arbitrary amount 临时款项 Q2Yv8q_}Uq  
arrangement 措施;安排;协定 &A*oQ3  
arrears 欠款 LJc w->  
arrears of pay 欠付薪酬 K.*?\)&  
arrears of revenue 逾期未收税款;逾期未收的帐项 N`8!h:yL  
articles of association 组织章程;组织细则;组织章程细则 ^t*+hFEI  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C$"jZcm,I  
ascertainment of profit 确定利润 v|?hc'Fj  
"Asia Clear" “亚洲结算系统” nxsQDw\hy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mB"zyL-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2^ ^;Q:  
Asian Development Fund [ADF] 亚洲发展基金 >tr_Ypfv,c  
Asian dollar bond 亚洲美元债券 -E2[PW4$  
Asian dollar market 亚洲美元市场 Av.(i2  
Asian dollar rate 亚洲美元利率 xv$^%(Ujp  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >QE^KtZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 95T%n{rz  
asked price 沽盘;喊价;索价;卖方报价 pnxjuDN7}x  
assessable income 应评税入息 U`W^w%  
assessable loss 应评税亏损 >-s}1*^=oD  
assessable profit 应评税利润 dsR{ P,!  
assessable value 应评税值 H'q&1^w)  
assessed profit 估定利润 Dr6Br<yi  
assessed value 经评估价值 c~5#)AXMT  
assessment 评税;评定;估价;评税单 N5}vy$t_P  
assessment number 评税编号;估价编号 1.p?P] .  
assessment of additional tax 补加税评税 ~9kvC&/{[  
assessment of performance 业绩评估;实绩评价 SjtGU47$!  
Assessor 评税主任 Rb#Z'1D'G  
asset price bubbles 资产价格泡沫 {;n?c$r  
asset-backed securities 具资产保证的证券 I%e7:cs>  
assets accretion 资产增值 !Ya +  
assets and liabilities 资产与负债 c5;YKON  
assets betterment statement 资产递增表;资产改进表 B 0 K2Uw  
assets lending 实物放款;有抵押贷款 at,Xad\j  
assets of the company passing on the death 死者去世时转移的公司资产 tPO.^  
assets pledged as security for liabilities 用作负债抵押的资产 nd3]&occ  
assets portfolio 资产投资组合 x^+ C[%  
assets price 资产价格 L]K*Do  
assets quality 资产质素 iJ?8)}  
assets realization 资产变现 xXA$16kd  
assets refinancing arrangement 资产再集资安排 g~FB&U4c  
assets securitization 资产证券化 u\t[rC=yd  
assets situated outside Hong Kong 在香港以外地方的资产 [O"i!AQ  
assets stripping 削减资产;拆卖资产 2O<S ig=  
assets value 资产值 z9w@-])  
assignee 承让人 F#X\}MvEU  
assignment 转让;转让书;转让契 k5!k3yI  
assignment of interest 权益转让 px//q4 U  
assignment of letters patent and trade mark 专利证书及商标转让 n  'P:  
assignment of property 物业转让;物业转让书 &0(2Z^Z>fw  
assignment right 转让权 7 aDI6G  
assignor 转让人 S~(4q#Dt-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &U4]hawbOU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <' P|g  
associate member 附属会员 1G.+)*:3  
associated body corporate 相联法人团体 xBgf)'W_Z  
associated company 相联公司;联属公司 y^;qT_)#  
associated corporation 相联法团 A'[A!NL%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :vurU$\  
公认会计师公会〔英国〕 OiM{@  
Association of Futures Exchange Brokers 香港期货经纪协会 &=$8 v"&^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ngeX+@  
association of underwriters 承保人组织 EF"ar  
assumption of control 接管 3-o ]H'6  
assurance 担保;保险;转易;转易书 Cf`UMQ a  
assurance of interest 权益的转易 \M>AN Z}  
at 19XX price 按一九XX年价格计算 Q.z2 (&  
at a discount 按赔价计算;按贴水价格计算;打折扣 }[LK/@h  
at a premium 按溢价计算;按升水价格计算 KO)<Zh  
at call 通知付款;按通知 `(Q58wR}  
at constant market price 按固定市价计算 YQQ!1 hw  
at constant price 按固定价格计算 YgM6z K~  
at cost 按成本计算 +QldZba  
at current market price 按当时市价计算;按现时市价计算 =;Wkg4\5  
at current price 按当时价格计算;按现时价格计算 }-r"W7]k  
at factor cost 按要素成本计算;按生产要素成本计算 D|e6$O5o  
at money-of-the-day price 按付款当日价格计算 6b<t|zb  
at or better 按指定或较佳价位〔买卖指令〕 {E6W]Mno  
at par 按面值计算;平价 y{j>4g$:z  
at sight 见票即付 Qbv)(&i# ~  
at the close 按收市盘 Z NCq /  
at the opening 按开市盘 zN2sipJS8  
attestation 见证;见证条款 )B}]0`z:P  
at-the-money option 平价期权 1+y&n?  
attorney 受权人;受托代表人 \F1n Ej  
attornment 新拥有人承认书 ,ypxy/  
attributable profit 可归属利润 ulj`+D?H  
attributable share value 可归属股份价值 ^1*p]j(  
Auckland Stock Exchange 奥克兰证券交易所 Y Nq<%i!>  
auction 拍卖 &v 5yo}s  
auctioneer 拍卖商 ^f<f&V  
audit 审计;核数 5)T{iPU%X  
Audit Commission 审计署 !Id F6 %  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cq[}>5*k  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 R`1$z8$  
audit review 帐目审查 zR{TWk]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gvcT_'  
audited account 审计帐目;经审计的帐目 f^$\+H"W  
audited annual account 经审计的周年帐目 \s~ W;m  
audited balance sheet 经审计的资产负债表 3J(STIxg  
auditor 核数师;核数主任;审计师 zcxG%? Q  
auditor's certificate 核数师证明书;审计师证明书 OVj,qL)  
auditor's report 核数师报告;审计师报告 9 z3Iwl  
Aussie bond 澳元债券 j<l>+., U  
austerity budget 紧缩预算 E>4 \9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )$th${pd#v  
Australia All Ordinaries Index 澳洲所有普通股票指数 i^QcW!X&  
Australian Dollar [AUD] 澳元 (qPZEZKx  
Australian Options Market 澳大利亚期权市场 %+pXzw`B  
Australian Securities Commission 澳洲证券事务监察委员会 <78> 6u/W%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !2{MWj  
Australian Stock Exchange 澳大利亚证券交易所 58v5Z$%--  
Austrian Schilling [ATS] 奥地利先令 xUSIck  
authentication 认证;鉴证 Q|xPm:  
authority to purchase 委托购买证;委购书 u"|.]r  
authorization 认可;核准;授权;授权书 koqH~>ZtD  
authorization by direction 指示授权 E&[ox[g{  
authorization by instruction 指令授权 ||!k 3t#<  
authorization by warrant 令状授权 ^8MgNVoJ)  
authorization of unit trust 单位信托的认可 |=h>3Z=r!  
authorized agent 指定代理人 `q xg  
authorized capital 法定资本 8=2)I.   
authorized clerk 出市员 mS%D" e  
authorized dealer 认可交易商 }'@*Olj  
authorized financial institution 认可财务机构 ~?L. n:wu  
authorized fund 认可基金 el[6E0!@  
authorized fund house 获授权的基金公司;认可基金公司 w\@Anwj#L  
authorized institution 认可机构 #vDe/o+=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g8qN+Gg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fqF1 - %  
authorized insurer 获授权保险人;获认可承保人 |20p#]0E+  
authorized investment 特准投资项目 L3kms6ch  
authorized person 获授权人 V'6%G:?0a  
authorized representative 获授权代表 E4{^[=}  
authorized share capital 法定股本 W0nRUAo[  
automated quotation system 自动报价系统 BRW   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] QTLOP~^  
自动交易系统〔香港期货交易所有限公司〕 L^0jyp  
automatic adjustment mechanism 自动调整机制 ?EpY4k8,  
automatic adjustment system 自动调整系统 3ea6g5kX  
Automatic Clearing House 自动票据交换所 TnKe"TA|9  
automatic exchange rates accumulation system 自动化汇率累集系统 ZM)a4h,kcm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 TI*uNS;-  
automatic teller machine [ATM] 自动柜员机  UnO -?  
autopay 自动转帐 1$ l3-x  
available assets 可用资产 `Y(/G"]  
available fiscal reserve 现存财政储备 ChBZGuO:  
available profit 可用利润 XS1>ti|<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /sYD+*a  
average 平均;平均数;海损 \?GMtM,  
average basic salary 平均基本薪金 )D#*Q~   
average consumer expenditure 平均消费开支;一般消费开支 YL{LdM-xM  
average cost 平均成本 :|fzGf  
average cost of land production 增辟土地平均成本 QzV:^!0J  
average daily turnover 平均每日成交额 _y8)jD"  
average daily wage rate 平均每日工资率 7pGlbdS  
average expenditure pattern 平均开支模式 0&w.QoZY(  
average growth rate 平均增长率 :ox+WY  
average net fixed assets 固定资产平均净值 TSD7.t)^  
average of relatives 相对价格平均数 $MP'j9-S?  
average price 平均价格 3N<FG.6  
average propensity to consume 平均消费倾向;一般消费倾向 &1VC0"YJWy  
average propensity to save 平均储蓄倾向;一般储蓄倾向 >Vg<J~[g  
average rate 平均率 N 2x\O~7  
average revenue 平均收入;平均收益 -ff*,b$Q/  
average stock 平均库存;平均存货 #PFf`7b,z  
average yearly rent 平均年租 U`:$1*(`  
avoidance of double taxation 避免双重课税 \6sp"KqP  
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 PCD1I98  
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