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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: r$~w3yN)v  
A share A股;甲类股份 iB Ld*B|#K  
abatement of tax 减税;减扣免税额 MSm vQ  
ABN AMRO Bank N.V. 荷兰银行 n')#]g0[  
above-the-line expenditure 线上项目支出;经常预算支出 EV:y}  
above-the-line receipt 线上项目收入;经常预算收入 ("t; 2Mw  
ABSA Asia Limited 南非联合亚洲有限公司 c1IK9X*  
absolute change 绝对数值变更 u3 mTsq!  
absolute expenditure 实际开支 o9!DK  
absolute guideline figure 绝对准则数字 UQwLAXs  
absolute interest 绝对权益 vG'JMzAm  
absolute order of discharge 绝对破产解除令 g+ik`q(ge  
absolute profit margin 绝对利润幅度 y[*Bw)F\N  
absolute value 实值;绝对值 !O=J8;oLk  
absolutely vested interest 绝对既得权益 Wmp,,H  
absorbed cost 已吸收成本;已分摊成本 FDB^JH9d  
absorption 吸收;分摊;合并 5Pis0fa  
absorption rate 吸收率;摊配率;分摊率 ]_S&8F}|  
ACB Finance Limited 亚洲商业财务有限公司 Z6}B}5@y  
acceptable form of reciprocity 合理的互惠条件 $Nr :YI  
acceptable rate 适当利率;适当汇率 ~;Ga65_6_  
acceptance agreement 承兑协议 ! K~PH  
acceptance for honour 参加承兑 "YlN_ U  
acceptor 承兑人;接受人;受票人 =OIx G}*  
acceptor for honour 参加承兑人 7XE/bhe%S  
accident insurance 意外保险 "}i\" x;s  
Accident Insurance Association of Hong Kong 香港意外保险公会 .[1"Med J  
accident insurance scheme 意外保险计划 ':71;^zXf  
accident year basis 意外年度基准 "WTnC0<  
accommodation 通融;贷款 */Oq$3QGsV  
accommodation bill 通融票据;空头票据 vj I>TIy  
accommodation party 汇票代发人 Vwp fkD`  
account balance 帐户余额;帐户结余 UW+|1Bj_:  
account book 帐簿 R qS2Qo]  
account collected in advance 预收款项 %@Nuzdp  
account current book 往来帐簿 fiSc\C~  
account of after-acquired property 事后取得的财产报告 cvpcadN[  
account of defaulter 拖欠帐目 E3#}:6m  
account payable 应付帐款 a;eV&~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Kc=&jCn  
account receivable 应收帐款 tVUoUl  
account receivable report 应收帐款报表 %C%~f {4  
account statement 结单;帐单;会计财务报表 T`{W$ 4XS  
account title 帐户名称;会计科目 uj$b/I>.'  
accountant's report 会计师报告 f1;Pzr  
Accountant's Report Rules 会计师报告规则 r >:7)p!|  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8|A*N< h  
Accounting Arrangements 《会计安排》 O2E6F^.pYw  
accounting basis 会计基础 8CxC`*L(  
accounting by Official Receiver 破产管理署署长呈交的帐目 I U/HYBJH  
Accounting Circular 《会计通告》 1(`>9t02/?  
accounting class 会计类别 U:eahK  
accounting date 记帐日期;会计结算日期 dA[Z\  
accounting for money 款项核算 !GcH )  
Accounting Officer 会计主任 M0<gea\ =  
accounting period 会计报告期;会计期 iWu$$IV?-  
accounting policy 会计政策;会计方针 2G8f4vsC[  
accounting practice 会计惯例 o$>A;<  
accounting principle 会计准则 " 1YARGu  
accounting record 会计记录 tL1"Dt>  
accounting report 会计报告 u>j:8lhtV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x68$?CD  
Accounting Society of China 中国会计学会 !tGXh9g  
accounting statement 会计报表 ir<HC 'D[  
accounting system 会计制度;会计系统 ]<mXf~zg  
accounting transaction 会计事项;帐务交易 dm1W C:b  
accounting treatment 会计处理 _e AZ_@  
accounting year 会计年度 AD4KoT&  
accretion 增值;添加 <">tB"="b  
accrual 应计项目;应累算数目 k9`Bi`wp  
accrual basis 应计制;权责发生制 '{j.5~4y  
accrual basis accounting 应计制会计;权责发生制会计 -A>1L@N  
accrue 应累算;应计 [ZS}P  
accrued benefit 应累算利益 le%_[/_I|  
accrued charges 应计费用 *p{wC r  
accrued cumulative preference share dividend 应累算的累积优先股股息 8Letpygm  
accrued expenses 应累算费用 WRQJ6B  
accrued interest payable 应付利息;应计未付利息 Vd[[<  
accrued interest receivable 应收利息;应计未收利息 r{.DRbn  
accrued right 累算权益 >Liv].  
accruing profit 应累算的利润 -tWkN^j8+  
accumulated fiscal reserve 累积财政储备 ^1M:wX r  
accumulated profit 累积利润;滚存溢利 XCO{}wU)>  
accumulated reserve 累积储备 [^B04x@  
accumulation of surplus income 累积收益盈余 _ 97  
acquired assets 既得资产 w? A&XB+  
acquisition 收购;购置;取得 yzt6   
acquisition cost 购置成本 xt@zP)6G  
acquisition expenses 购置费用 RQ# gn  
acquisition of 100% interest 收购全部股权 2~+_T  
acquisition of control 取得控制权 |?0Cm|?  
acquisition of fixed assets 购置固定资产 A,rgN;5fb  
acquisition of shell “买壳” 2-i>ymoOS  
acquisition price 收购价 ]Kb  
act of God 天灾 3!^5a %u  
acting partner 执事合伙人 x|G# oG)_  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |l(rR06#.]  
active partner 积极参与的合伙人 s8 .OL_e  
active trading 交投活跃 LbDhPG`u  
actual circulation 实际流通 7nB@U$]-Sz  
actual cost 实际成本 |D%i3@P&ZR  
actual expenditure 实际开支;实际支出 !.mMO_4}  
actual income 实际入息;实际收入;实际收益 6|3$43J,F  
actual market 现货市场 ~M%r.WFpA  
actual price 现货价;实际价格 ,2vPmff  
actual profit 实际利润 stz1e dP  
actual quotation 实盘;实际价位;实际报价 gT*0WgB  
actual year basis 按实际年度计算 P]-d (N}/H  
actuals 实货 VZ{aET!  
actuarial investigation 精算调查 J')Dt]/9  
actuarial principle 精算原则 XX",&cp02V  
actuarial report 精算师报告 ;=1]h&S  
Actuarial Society of Hong Kong 香港精算学会 t0p^0   
actuarial valuation 精算师估值 <#JJS}TLk  
actuary 精算师 DoAK]zyJA  
ad referendum agreement 暂定协议;有待覆核的协定 e!b?SmNN  
ad valorem duty 从价税;按值征税 wxEFM)zr  
ad valorem duty system 从价税制 *yOpMxE  
ad valorem fee 从价费 A@#9X'C$^  
ad valorem tariff 从价关税 O.CRF-` t  
additional allowance 额外免税额 2>0[^ .;"  
additional amount for unexpired risk 未过期风险的额外款额 j8 nG Gx  
additional assessable profit 补加应评税利润 )nyud$9w'  
additional assessment 补加评税 $A)i}M;uK  
additional commitment 额外承担 %>}6>nT#  
additional commitment vote 额外承担拨款 $}r*WZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M%+l21&  
additional dependent parent allowance 供养父母额外免税额 {.O Bcx  
additional provision 额外拨款 9*2A}dH  
additional stamp duty 附加印花税 .Y[sQO~%  
additional tax 补加税罚款;补加税款 x F7C1g(  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 z-K?Ak B1  
adjudged bankrupt 被裁定破产 (Y\aV+9[  
adjudicated bankrupt 裁定破产人 !Gsr* F{.  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~aa`Y0Ws],  
adjudication of bankruptcy 裁定破产;宣告破产 I{AteL  
adjudication of insolvency 裁定无力偿还债务 \Rop~gD  
adjusted actual 经调整的实数;调整后的实数 o Hdss;q  
adjusted current assets 经调整的流动资产;调整后的流动资产 w<-8cvNhiz  
adjusted figure 经调整的数字;调整后的数额 BL6t>  
adjusted liabilities 经调整的负债;调整后的负债 #~%tdmGuL  
adjusted loss 经调整的亏损;调整后的亏损 4(Gs$QkSo|  
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 " & 'Jw  
adjusted profit 经调整的利润;调整后的利润 h" cLZM:6  
adjusted surplus 经调整的盈余额;调整后的盈余额 {;]:}nA  
adjusted value 经调整的价值;调整后的价值 Q[`J=  
adjustment 调整;修订;理算〔保险〕 /~V .qisZ  
adjustment centre 调剂中心 <@ D`16%&  
adjustment lag 调整过程的时间差距;调整时差 'm9f:iTr  
adjustment mechanism 调整机制 h.FC:ym"  
adjustment of loss 亏损调整 *IUw$|Z6z)  
adjustment process 调整过程;调整程序 B) J.(k`p  
adjustment range 调整幅度 |5S/h{gq  
administered exchange rate 受管制汇率 @kC>+4s!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >K**SjVG  
administration expenses 行政费用 i X qB-4"  
administration fee 手续费;行政费 aW]!$  
administration in bankruptcy 破产管理 !xyO  
administration order 遗产管理令 1C(6.7l  
administrator 管理人;遗产管理人 3Vjuk7  
administrator of the estate 遗产管理人 GJW+'-f  
admission of debt 债项承认书 9qkH~B7  
admission of proof 接纳债权证明 R4GmUCKB=  
advance 放贷款项;垫付款项;预支款项;预付款项 2j8^Z  
advance account 暂支帐目;预付款帐户 1XQJ#J1/  
advance compensation 预付补偿金 ]8KAat~J  
advance from shareholder 股东垫款 x nWCio>M  
advance pending reimbursement 预支以待日后付还 Xm&L@2V  
advanced economy 先进经济体系 oomB/"Z  
advancement 预付;预付财产 #$7 z  
advances warrant 垫款令 X9C)FS  
advancing 贷出 ]uO 8  
adverse balance 逆差 pe=Ou0  
adverse exchange 逆汇 Yf >SV #  
advertisement addressed to shareholders 在报章刊登的致股东通告 &hWLG<IE  
advice for collection 托收通知书 i"2[OM\j7  
advice of drawing 提款通知书;汇票通知书 fBS`b[ x  
advice of payment 付款通知 R?!xO-^t  
Advisory Committee [Securities and Futures Commission] 6z@OGExmd#  
谘询委员会〔证券及期货事务监察委员会〕 WV_y@H_  
Advisory Committee on Diversification 经济多元化谘询委员会 de]r9$ D  
affidavit 誓章;遗产申报誓章 9H:5XR  
affidavit of no receipt 述明无收款的誓章  ::Y   
affiliate 联号;联营公司;附属公司 ~Fv&z'R  
affiliated company 附属公司;联号;联营公司 9.ZhkvR4A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HubSmbS1  
affordability 负担能力 Z\6&5r=  
African Development Bank [AfDB] 非洲开发银行 -=,%9r  
after-acquired property 事后取得的财产 [?$ZB),L8  
after-hours dealing 市后交易 0 ;kcSz  
after-tax profit 税后盈利;税后利润;税后溢利 Z)Y--`*  
agency agreement 代理协议 2MwR jh_  
agency expenses 代理机构的开支 c(Zar&z,E  
agency fee 代理费 ]bCeJE.+)  
Agency Law 《代理法》 cn#JO^8  
agent 代理人;承销人 bG=CIa&@  
agent of company 公司代理人 s.+2[R1HF  
agent's fee 代理人费;经纪费 N+)4]ir>  
aggregate 总计;总数;总体数字 $by-?z((  
aggregate amount 总款额;总额  ^! /7  
aggregate assets and liabilities 总体资产与负债 l4u@0;6P  
aggregate at constant price 按固定价格计算的总体数字 6+"P$Ed#i  
aggregate demand 总需求 -G&>b D  
aggregate gross position 总持仓量 +RS>#zd/=  
aggregate limit 总限额 Q >[*Y/`I  
aggregate of salaries tax 合计薪俸税 }Zu2GU$6  
aggregate performance 总体表现;总体业绩 (yQ]n91Q,  
aggregate supply 总体供应 7qSlqA<Hs  
aggregate surplus 总盈余 Dt?O_Bdv[  
aggregate total 整体总额 2xRb$QF  
aggregate value 总值;合计价值 Okm&b g  
aggregated basis 合计基准 QA7SQ cd,  
aggregated net chargeable income 合计应课税入息实额 eA9U|&o  
aggregation 合并计算;合计;总和 <Ur(< WTV  
aggregation of incomes of husband and wife 夫妇入息合并计算 E< nXkqD  
aggregation of property 财产的总和 v<iMlOEt  
agio 差价;贴水 >ijFQ667>j  
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》 yO.3~H)c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +;SQ }[  
《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》 o<P@:}K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :Z(?Ct&8  
《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》 |,M&ks  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r*]0PQ{?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 86O"w*9  
agreement for a settlement 授产协议 s mub> V  
agreement for assignment 转让协议 ?6.vd]oNO  
agreement for sale 售卖协议;买卖协议 f%9EZ+OP  
agreement for sale and purchase 买卖协议 8>a/x,  
agreement for the payment of interest 支付利息协议 {Pm^G^EP  
agreement for the repayment of money 还款协议 tdg.vYMDPC  
agreement of reinsurance 再保险协议 /9dV!u!;  
Agricultural Bank of China 中国农业银行 +4^XFPq~  
air passenger departure tax 飞机乘客离境税 /!ZeMY:x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )}L*8 LV  
airport tax 机场税 > kOca  
alcohol duty 酒精税 _.0c~\VA  
alienation 让与;让渡;转让 3n9$qr= '  
alimony 生活费;赡养费 p'1n'|$e  
All Ordinaries Index [AOI] 所有普通股指数 E 5}T_~-{  
all risks 全险;综合险 @-~YQ@08`  
All Sales Record for Stock Market 《股票市场成交报告》 Zzr+p.  
Allied Capital Resources Limited 新联财务有限公司 q]q(zUtU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jfF,:(P%W  
allocation letter 拨款信件 +:1ay^YI  
allocation of fund 分配款项;预留款项 ~a m]G0  
allocation of profit 利润分配;溢利分配 2pFOC;tl  
allocation warrant 拨款令 c/ %5IhX?  
allotment 分配;配股 7r?O(0>  
allotment notice 股份配售通知;配股通知 K0 .f4 o  
allotment of shares 股份分配 _`Ey),c_  
allowable 可获宽免;免税的 K6=-Zf  
allowable business loss 可扣除的营业亏损 |Axg}Q|  
allowable expenses 可扣税的支出 J'^s5hxn+0  
allowance 免税额;津贴;备抵;准备金 5} |O  
allowance for debts 债项的免税额 2{c ;ELq  
allowance for depreciation by wear and tear 耗损折旧免税额 %~P]x7%|  
allowance for funeral expenses 殡殓费的免税额 >|SB]'C|  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2#&9qGR  
allowance for repairs and outgoings 修葺及支出方面的免税额 hABC rd Em  
allowance to debtor 给债务人的津贴 P$_Y:XI !  
alteration of capital 资本更改 !3Fj`Oh  
alternate trustee 候补受托人 "{;]T  
amalgamation 合并 AWC zu5ve  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^T"9ZBkb  
ambit of charges 征税范围;收费范围 uHBX}WH  
amended valuation 经修订的估值 xjOy3_Js  
American Commodities Exchange 美国商品交易所 bT-(lIU  
American Express Bank Limited 美国运通银行 J]ivIQ  
American Stock Exchange 美国证券交易所 |#R;pEn  
amortization 摊销 DrbjqQL+.  
amount due from banks 存放银行同业的款项 'dM &~L SQ  
amount due from banks abroad 存放海外银行同业的款项 -yfyd$5j  
amount due from holding companies 控股公司欠款 #C|:]moe  
amount due from local banks 存放本港银行同业的款项 Ou/@!Y1  
amount due to banks 银行同业的存款 * JGm  
amount due to banks abroad 海外银行同业的存款 iQ*JU2;7 t  
amount due to holding companies 控股公司存款 d+~c$(M)  
amount due to local banks 本港银行同业的存款 VBR@f<2L  
amount due to outport banks 外埠银行同业的存款 Pgf$GXE  
amount for note issue 发行纸币的款额 f2[z)j7  
amount of bond 担保契据的款额 OTd=(dwh  
amount of consideration 代价款额 o1"U'y-9V  
amount of contribution 供款数额  S]ZO*+  
amount of indebtedness 负债款额 =O1CxsKt6  
amount of principal of the loan 贷款本金额 T3Kq1 Rh  
amount of rates chargeable 应征差饷数额 YD2M<.U  
amount of share capital 股本额 //KTEAYyy#  
amount of sums assured 承保款额 7>xxur&  
amount of variation 变动幅度 N'Va&"&73>  
amount of vote 拨款数额 _6THyj$f  
amount payable 应付款额 `m<l8'g  
amount receivable 应收款额 Cca( oV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N J:]jd  
analysis 分析 /MTS>[E  
ancillary risk 附属风险 (rFY8oHD  
annual account 周年帐目;周年帐目报表;年度决算;年结 CU6rw+Vax  
annual accounting date 年结日期 l0Jpf9Aue  
annual allowance 每年免税额;年积金;年度津贴;年津 NFY,$  
annual balance 年度余额 (Z.K3  
annual disposable income 每年可动用收入 K]zBPfx  
annual estimates 周年预算 FB@c +*1  
annual fee 年费 NAV}q<@v  
annual general meeting 周年大会 ?PiJ7|  
annual growth rate 年增率;每年增长率 VZYd CZ&l7  
annual long-term supplement 长期个案每年补助金 E5 H6&XU  
annual pensionable emolument 可供计算退休金的年薪  <VB  
annual report 年报 'mpY2|]\$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +OK.[ji?  
annual return 周年报表;周年申报表;每年报税表格 Yg/e8Q2  
Annual Return Rules 《周年报表规则》 5ejdf  
annual review of consumer prices 每年消费物价回顾 td q;D  
annual roll-forward basis 逐年延展方式 En+4@BC  
annual salary 年薪 kP%'{   
annual statement 年度报表;年度决算表 ) !3XM  
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 Rg<y8~|'}  
annuitant 年金受益人 =Xm [  
annuity 年金 C2AP   
annuity contract 年金合约 6VolTy@(x  
annuity on human life 人寿年金 QV+('  
antecedent debt 先前的债项 Po&gr@e.V  
ante-dated cheque 倒填日期支票 g63:WX-\  
anticipated expenditure 预期开支 )8ctNpQt  
anticipated net profit 预期纯利 Y {Klwn   
anticipated revenue 预期收入 Gw!jYnU  
anti-inflation measure 反通货膨胀措施 ,f$A5RN  
anti-inflationary stance 反通货膨胀立场 tNbCO+rZ  
apparent deficit 表面赤字 ,bmiIW%  
apparent financial solvency 表面偿债能力 ma~WJ0LM\  
apparent partner 表面合伙人 zi2hi9A  
application for personal assessment 个人入息课税申请书 VyCBJK  
application of fund 资金应用 qOZe\<.V<  
application to release as liquidator and to destruct the books of accounts and documents {\`#,[  
申请免除清盘人职务及毁灭帐簿与文件 7\JRHw  
appointed actuary 委任精算师 9g J`H'  
appointed auditor 委任核数师;委任审计师 /,2Em>  
appointed trustee 委任的受托人 g[-'0d\1  
appointer 委任人 T$GhE  
apportioned pro rata 按比例分摊 @]WN|K  
apportionment 分配;分摊 ~c! XQJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )Y Qtrc\91  
apportionment formula 分摊方程式 n0O- Bxhl  
apportionment of estate duty 遗产税的分摊 p:k>!8.Qho  
appraisal 估价;评估 GpN tvo~  
appreciable growth 可观增长 /V46:`V  
appreciable impact 显着影响 Nk86Y2h  
appreciable increase 可观增长 ?5'UrqYSW  
appreciation 增值;升值 nW{ ). P  
appreciation against other currencies 相对其他货币升值 1A< O Z>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _4owxYSDke  
appreciation tax 增值税 `t {aN|3V[  
appropriation 拨款;拨用;拨付 d;:+Xd`  
appropriation account 拨款帐目 vxZvK0b620  
Appropriation Bill 拨款法案 'RTz*CSZ  
appropriation-in-aid system 补助拨款办法 ZR6KE_  
approved assets 核准资产 &0K H00l  
approved basket stock 认可一篮子证券 4B-v\3Ff  
approved budget 核准预算 j?g{*M  
approved charitable donation 认可慈善捐款 wCkhE,#-_  
approved charitable institution 认可慈善机构 JDD(e_dw  
approved currency 核准货币;认可货币 dW,$yH_  
approved estimates 核准预算 opjrU$<]N  
approved estimates of expenditure 核准开支预算 \.9-:\'(  
approved overseas insurer 核准海外保险人 %z`bu2  
approved overseas trust company 核准海外信托公司 <{3VK  
approved pooled investment fund 核准汇集投资基金 :I+%v  
approved provident fund scheme 认可公积金计划 fHb0pp\[.  
approved provision 核准拨款 Y=x]'3}^  
approved redeemable share 核准可赎回股份 7zgU>$i  
approved regional stock 认可地区性证券 .^l;3*X@  
approved retirement scheme 认可退休金计划 or]8;eQ?  
approved subordinated loan 核准附属贷款 ?%iAkV  
arbitrage 套戥;套汇;套利 &( b\jyf  
arbitrageur 套戥者;套汇者 wP+wA}SN  
arbitrary amount 临时款项 F4e<=R  
arrangement 措施;安排;协定 + 3aAL&  
arrears 欠款 4rw<C07Z  
arrears of pay 欠付薪酬 ^WVH z;  
arrears of revenue 逾期未收税款;逾期未收的帐项 Tr(w~et  
articles of association 组织章程;组织细则;组织章程细则 3E+u)f lmB  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 X[(u]h`  
ascertainment of profit 确定利润 gK9@-e  
"Asia Clear" “亚洲结算系统” jQj`GnN|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  *9`@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]{0 2!  
Asian Development Fund [ADF] 亚洲发展基金 F9]GEBLr  
Asian dollar bond 亚洲美元债券 elJLTG  
Asian dollar market 亚洲美元市场 (Y)$+9  
Asian dollar rate 亚洲美元利率 Xi6XV3G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )<UNiC   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c9=;:E  
asked price 沽盘;喊价;索价;卖方报价 p3\F1](Z  
assessable income 应评税入息 8qrE<RHU@  
assessable loss 应评税亏损 i?A4uyYwS  
assessable profit 应评税利润 %_(e{Mf)  
assessable value 应评税值 k,0JW=Vh>|  
assessed profit 估定利润 cIw)ScY  
assessed value 经评估价值 Ih{(d O;  
assessment 评税;评定;估价;评税单 \6T&gX  
assessment number 评税编号;估价编号 H8mmmt6g  
assessment of additional tax 补加税评税 J3oH^  
assessment of performance 业绩评估;实绩评价 GW]Ygf1t  
Assessor 评税主任 K`M8[ %S  
asset price bubbles 资产价格泡沫 @@# ^G8+l  
asset-backed securities 具资产保证的证券 va:5pvt2&  
assets accretion 资产增值 ss-{l+Z5  
assets and liabilities 资产与负债 "/S-+Ufn  
assets betterment statement 资产递增表;资产改进表 2pQ zT  
assets lending 实物放款;有抵押贷款 f-k%P$"X&  
assets of the company passing on the death 死者去世时转移的公司资产 dTB^6 >H  
assets pledged as security for liabilities 用作负债抵押的资产 W+cmn)8  
assets portfolio 资产投资组合 DKPX_::  
assets price 资产价格 O< v0{z09*  
assets quality 资产质素 l7ZqkGG]  
assets realization 资产变现 2h@/Q)z  
assets refinancing arrangement 资产再集资安排 (ye1t96  
assets securitization 资产证券化 Z0`Bn5  
assets situated outside Hong Kong 在香港以外地方的资产 ^GD"aerNr  
assets stripping 削减资产;拆卖资产 ?.LS _e_0  
assets value 资产值 .Lr;{B  
assignee 承让人 x<>#G~-  
assignment 转让;转让书;转让契 ]L"jt8E  
assignment of interest 权益转让 ?R(fxx  
assignment of letters patent and trade mark 专利证书及商标转让 yS0!#AG  
assignment of property 物业转让;物业转让书 X"z^4?Aj+  
assignment right 转让权 LS}u6\(  
assignor 转让人 5hr$tkk L  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 MXh0a@*]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @dvlSqm)  
associate member 附属会员 2y>~<S  
associated body corporate 相联法人团体 `k+ci7;  
associated company 相联公司;联属公司 `1=n H/E  
associated corporation 相联法团 H!y1&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] etMQy6E\  
公认会计师公会〔英国〕 'P0:1">  
Association of Futures Exchange Brokers 香港期货经纪协会 `WboM\u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [i== Tp  
association of underwriters 承保人组织 1aP3oXLL  
assumption of control 接管 g=0`^APql  
assurance 担保;保险;转易;转易书 AU -,  
assurance of interest 权益的转易 W;4rhZEgd  
at 19XX price 按一九XX年价格计算 }R=n!Y$F  
at a discount 按赔价计算;按贴水价格计算;打折扣 c$Z3P%aP'V  
at a premium 按溢价计算;按升水价格计算 FO<PMK   
at call 通知付款;按通知 H9?(5  
at constant market price 按固定市价计算 J /mLmSx  
at constant price 按固定价格计算 9. 6"C<eYt  
at cost 按成本计算 UMILAoR  
at current market price 按当时市价计算;按现时市价计算 bBk_2lg=4)  
at current price 按当时价格计算;按现时价格计算 4@AY~"dq  
at factor cost 按要素成本计算;按生产要素成本计算 i%_W{;e  
at money-of-the-day price 按付款当日价格计算 dY5 m) ?  
at or better 按指定或较佳价位〔买卖指令〕 ]0p] u d&  
at par 按面值计算;平价 7hQXGY,q  
at sight 见票即付 InBnU`(r  
at the close 按收市盘 Y``50{7  
at the opening 按开市盘 xAbx.\  
attestation 见证;见证条款 1YV ;pEw3w  
at-the-money option 平价期权 0/5 a3-3{  
attorney 受权人;受托代表人 ++w7jVi9  
attornment 新拥有人承认书 RZoSP(6  
attributable profit 可归属利润 aZn]8jC%  
attributable share value 可归属股份价值 K~$A2b95  
Auckland Stock Exchange 奥克兰证券交易所 hfE5[  
auction 拍卖 RL4J{4K  
auctioneer 拍卖商 {e~#6.$:  
audit 审计;核数 ~_6~Fi  
Audit Commission 审计署 cc- liY "  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] />Kd w  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 6hp>w{+  
audit review 帐目审查 'i+j;.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \NU^Jc_k7  
audited account 审计帐目;经审计的帐目 :%7y6V*  
audited annual account 经审计的周年帐目 .;}vp*  
audited balance sheet 经审计的资产负债表  UCV1{  
auditor 核数师;核数主任;审计师 O$z XDxn  
auditor's certificate 核数师证明书;审计师证明书  vX1 8 ]  
auditor's report 核数师报告;审计师报告 B6ee\23  
Aussie bond 澳元债券 C$WUg<kcK'  
austerity budget 紧缩预算 =hFIH\x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uE] HU  
Australia All Ordinaries Index 澳洲所有普通股票指数 2>TOC BB"  
Australian Dollar [AUD] 澳元 3N c#6VI  
Australian Options Market 澳大利亚期权市场 "`g5iUHqUl  
Australian Securities Commission 澳洲证券事务监察委员会 g]&7c:/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1i3;P/  
Australian Stock Exchange 澳大利亚证券交易所 v+d} _rCT  
Austrian Schilling [ATS] 奥地利先令 7" Qj(N  
authentication 认证;鉴证 ZDny=&>#  
authority to purchase 委托购买证;委购书 K93L-K^J  
authorization 认可;核准;授权;授权书 %4'<0  
authorization by direction 指示授权 eFKF9m  
authorization by instruction 指令授权 ;$,b w5  
authorization by warrant 令状授权 n=Ze p{^  
authorization of unit trust 单位信托的认可 JOwm|%>3a  
authorized agent 指定代理人 D[/h7Ha  
authorized capital 法定资本 X'FDQoH  
authorized clerk 出市员 5<U:Yy  
authorized dealer 认可交易商 eF-U 1ZJT  
authorized financial institution 认可财务机构 R&.mNji*  
authorized fund 认可基金 fVf @Ngvu  
authorized fund house 获授权的基金公司;认可基金公司 (;VlK#rnC  
authorized institution 认可机构 ":@\kw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~'1gX`o:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y % 9$!  
authorized insurer 获授权保险人;获认可承保人 f[}(E  
authorized investment 特准投资项目 %9vl  
authorized person 获授权人 DwmK?5p  
authorized representative 获授权代表 sg`   
authorized share capital 法定股本 q7z`oK5  
automated quotation system 自动报价系统 1 A%0y)]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lT^/ 8Z<g  
自动交易系统〔香港期货交易所有限公司〕 -.xiq0  
automatic adjustment mechanism 自动调整机制 Mc,3j~i  
automatic adjustment system 自动调整系统 ?_ 476A  
Automatic Clearing House 自动票据交换所 +~(SeTY  
automatic exchange rates accumulation system 自动化汇率累集系统 KE[!{O^(a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C&|K7Zp0v  
automatic teller machine [ATM] 自动柜员机  jYUN:  
autopay 自动转帐 S^s|/!>  
available assets 可用资产 \uPyvA =  
available fiscal reserve 现存财政储备 *Xcqnu('  
available profit 可用利润 W6gI#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ,>!%KYD/f  
average 平均;平均数;海损 I'`90{I  
average basic salary 平均基本薪金 t =V| '  
average consumer expenditure 平均消费开支;一般消费开支 3c%_RI.  
average cost 平均成本 :a/l9 m(  
average cost of land production 增辟土地平均成本 O NVhB  
average daily turnover 平均每日成交额 y%Rq6P=4Q  
average daily wage rate 平均每日工资率 Ie4\d2tQ;  
average expenditure pattern 平均开支模式 @yM$Et5  
average growth rate 平均增长率 @U+#@6  
average net fixed assets 固定资产平均净值 /|0xOiib  
average of relatives 相对价格平均数 Z_U4Yy'NNw  
average price 平均价格 60TM!\  
average propensity to consume 平均消费倾向;一般消费倾向 <$(y6+lY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 }1 ,\ *)5  
average rate 平均率 ]sTbEw.[  
average revenue 平均收入;平均收益 : &bJMzB  
average stock 平均库存;平均存货 qCkC 2Fy(  
average yearly rent 平均年租 v]Fw~Y7l!  
avoidance of double taxation 避免双重课税 "%}24t%  
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 GKc?  
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