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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: b?L43t,  
A share A股;甲类股份 k rjd:*E  
abatement of tax 减税;减扣免税额 baGI(Dk  
ABN AMRO Bank N.V. 荷兰银行 k-0e#"B  
above-the-line expenditure 线上项目支出;经常预算支出 uRhH_c-6C  
above-the-line receipt 线上项目收入;经常预算收入  PMZzzZ  
ABSA Asia Limited 南非联合亚洲有限公司 K%_JQ0`  
absolute change 绝对数值变更 <)rH8]V  
absolute expenditure 实际开支 ?IO/zkeXg  
absolute guideline figure 绝对准则数字 3_-m>J**  
absolute interest 绝对权益 W7> _nK+g?  
absolute order of discharge 绝对破产解除令 f\w4F'^tj  
absolute profit margin 绝对利润幅度 -bQvJ`iF  
absolute value 实值;绝对值 H}rP{`m  
absolutely vested interest 绝对既得权益 'Q,<_ L"  
absorbed cost 已吸收成本;已分摊成本 8Wp1L0$B  
absorption 吸收;分摊;合并 CMUphS-KE  
absorption rate 吸收率;摊配率;分摊率 nwH|Hs riU  
ACB Finance Limited 亚洲商业财务有限公司 1uzfV)  
acceptable form of reciprocity 合理的互惠条件 sM[c\Z]  
acceptable rate 适当利率;适当汇率 J1MnkxJmpQ  
acceptance agreement 承兑协议 #R| 4(HlL  
acceptance for honour 参加承兑 b~echOj  
acceptor 承兑人;接受人;受票人  /t P  
acceptor for honour 参加承兑人 1h{_v!X  
accident insurance 意外保险 X)5O@"4 ?  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^>uGbhBp  
accident insurance scheme 意外保险计划 ^T>.04";x  
accident year basis 意外年度基准 w=2 X[V}  
accommodation 通融;贷款 w` :KexD+  
accommodation bill 通融票据;空头票据 (b!DJ;(O9  
accommodation party 汇票代发人 ePdzQsnVe  
account balance 帐户余额;帐户结余 k Er7,c  
account book 帐簿 gRSG[GMV  
account collected in advance 预收款项 ]z NL+]1_  
account current book 往来帐簿 t F( mD=[  
account of after-acquired property 事后取得的财产报告 1-<Xi-=^{t  
account of defaulter 拖欠帐目 qILr+zH  
account payable 应付帐款 5J3kQ;5Q?  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F@3,>~[%I  
account receivable 应收帐款 oaE3Aa  
account receivable report 应收帐款报表 ]P^ +~  
account statement 结单;帐单;会计财务报表 rR;Om1 -,  
account title 帐户名称;会计科目 jL>r*=K)%  
accountant's report 会计师报告 (>23[;.0  
Accountant's Report Rules 会计师报告规则 _bsfM;u.%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 H8U*oLlc  
Accounting Arrangements 《会计安排》 #k, kpL<a  
accounting basis 会计基础 6, ~aV  
accounting by Official Receiver 破产管理署署长呈交的帐目 gUQCKNw  
Accounting Circular 《会计通告》 ?c*d z{  
accounting class 会计类别 &2^V<(19  
accounting date 记帐日期;会计结算日期 Sj+#yct-  
accounting for money 款项核算 TA5M4r6  
Accounting Officer 会计主任 lN" rhZ  
accounting period 会计报告期;会计期 I}x*AM 7+  
accounting policy 会计政策;会计方针 so?1lG  
accounting practice 会计惯例 }o.ZCACYg  
accounting principle 会计准则 h#9)M  
accounting record 会计记录 G<DUy^$i  
accounting report 会计报告 CPG %*E*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g?wogCs5  
Accounting Society of China 中国会计学会 9G9lSj5>  
accounting statement 会计报表 A 78{b^0*  
accounting system 会计制度;会计系统 zvWQ&?&o2  
accounting transaction 会计事项;帐务交易 =?hlgQ  
accounting treatment 会计处理 #'oKkrl  
accounting year 会计年度 [g_@<?zg  
accretion 增值;添加 7)#/I  
accrual 应计项目;应累算数目 4B]a8  
accrual basis 应计制;权责发生制 @hv] [(<  
accrual basis accounting 应计制会计;权责发生制会计 - Zh+5;8g  
accrue 应累算;应计 Qfi5fp=f  
accrued benefit 应累算利益 *']RYu?X  
accrued charges 应计费用 @ck2j3J/  
accrued cumulative preference share dividend 应累算的累积优先股股息 C+j+q648>  
accrued expenses 应累算费用 LV0{~g(!%  
accrued interest payable 应付利息;应计未付利息 ufOaD7  
accrued interest receivable 应收利息;应计未收利息 <j' #mUzd  
accrued right 累算权益 xPv&(XZR  
accruing profit 应累算的利润 nq;)!Wry  
accumulated fiscal reserve 累积财政储备 U_?RN)>j  
accumulated profit 累积利润;滚存溢利 w,7 GC5j\  
accumulated reserve 累积储备 V{r@D!}  
accumulation of surplus income 累积收益盈余 tuSgh!  
acquired assets 既得资产 `,O^=HBM  
acquisition 收购;购置;取得 zb(u?U  
acquisition cost 购置成本 +TX]~k79Oq  
acquisition expenses 购置费用 9S^-qQH3}  
acquisition of 100% interest 收购全部股权 OZ&aTm :  
acquisition of control 取得控制权 KN=Orx7Gy  
acquisition of fixed assets 购置固定资产 a@. /e @p  
acquisition of shell “买壳” F=H=[pSe  
acquisition price 收购价 ~jaGf  
act of God 天灾 y;H 3g#  
acting partner 执事合伙人 \<%a`IA!*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [+GG Wo  
active partner 积极参与的合伙人 f&|SGD*  
active trading 交投活跃 5P4 >xv[  
actual circulation 实际流通 6pse @x?  
actual cost 实际成本 zc"eSy< w$  
actual expenditure 实际开支;实际支出 |(N4x(xl  
actual income 实际入息;实际收入;实际收益 +}n]A^&I\E  
actual market 现货市场 i F Ab"VA  
actual price 现货价;实际价格 01$SvL n:  
actual profit 实际利润 $H}Q"^rs  
actual quotation 实盘;实际价位;实际报价 K+Qg=vGY  
actual year basis 按实际年度计算 %-dGK)?  
actuals 实货 mon(A|$|j  
actuarial investigation 精算调查 =Ev } v  
actuarial principle 精算原则 q b'ka+X  
actuarial report 精算师报告 &uM?DQ`o8  
Actuarial Society of Hong Kong 香港精算学会 dxA=gL2  
actuarial valuation 精算师估值 wU3Q  
actuary 精算师 Q. >"@c[  
ad referendum agreement 暂定协议;有待覆核的协定 = ~yh[@R)  
ad valorem duty 从价税;按值征税 ~kL":C>2  
ad valorem duty system 从价税制 n| %{R|s  
ad valorem fee 从价费 L2N/DB'{  
ad valorem tariff 从价关税 TBpW/wz/  
additional allowance 额外免税额 r |(Lb'k  
additional amount for unexpired risk 未过期风险的额外款额 -4;u|0_  
additional assessable profit 补加应评税利润 lk}x;4]Z  
additional assessment 补加评税 CH2o[&  
additional commitment 额外承担 A-<qr6q  
additional commitment vote 额外承担拨款 "^\4xI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~_q\?pw<$L  
additional dependent parent allowance 供养父母额外免税额 '=r.rW5  
additional provision 额外拨款 k$zDofdfp  
additional stamp duty 附加印花税 C$_H)I  
additional tax 补加税罚款;补加税款 3^Ex_jeB  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sXFD]cF  
adjudged bankrupt 被裁定破产 k~H-:@  
adjudicated bankrupt 裁定破产人 /{lls2ycW%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]ba<4:[Go  
adjudication of bankruptcy 裁定破产;宣告破产 _Nd\Cm  
adjudication of insolvency 裁定无力偿还债务 7 9Iz,_  
adjusted actual 经调整的实数;调整后的实数 Eb*DP_  
adjusted current assets 经调整的流动资产;调整后的流动资产 kmf4ax h1  
adjusted figure 经调整的数字;调整后的数额 8=$@azG  
adjusted liabilities 经调整的负债;调整后的负债 CyE.q^Wm  
adjusted loss 经调整的亏损;调整后的亏损 =(o$1v/k  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 UuN(+&oD-  
adjusted profit 经调整的利润;调整后的利润 umi#Se3&  
adjusted surplus 经调整的盈余额;调整后的盈余额 <J- aq;p  
adjusted value 经调整的价值;调整后的价值 9QpKB c  
adjustment 调整;修订;理算〔保险〕 #2}S83 k  
adjustment centre 调剂中心 #2pgh?  
adjustment lag 调整过程的时间差距;调整时差 sbRg=k&Ns  
adjustment mechanism 调整机制 = zsXa=<  
adjustment of loss 亏损调整 Ws=J)2q  
adjustment process 调整过程;调整程序 6D$xG"c  
adjustment range 调整幅度 P~~RK& +i  
administered exchange rate 受管制汇率 cu Nwv(P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "k+QDQ3=  
administration expenses 行政费用 *e^ ZH  
administration fee 手续费;行政费 L Nj|t)Ov  
administration in bankruptcy 破产管理 sh0O~%]g  
administration order 遗产管理令 Y }0-&  
administrator 管理人;遗产管理人 4X^0:.bT&  
administrator of the estate 遗产管理人 wc;5tb#  
admission of debt 债项承认书 RvVnVcn^#  
admission of proof 接纳债权证明 @wpm;]  
advance 放贷款项;垫付款项;预支款项;预付款项 (bXCc  
advance account 暂支帐目;预付款帐户 5ewQjwW0  
advance compensation 预付补偿金 Ouj5NL  
advance from shareholder 股东垫款 %o5GD  
advance pending reimbursement 预支以待日后付还 Dgdh3q;  
advanced economy 先进经济体系 "zr%Q'Ky  
advancement 预付;预付财产 R (6Jvub"I  
advances warrant 垫款令 VRD2e ,K  
advancing 贷出 Blu^\:?#z-  
adverse balance 逆差 Rq;R{a  
adverse exchange 逆汇 ==$Ox6.  
advertisement addressed to shareholders 在报章刊登的致股东通告 FC(m)S2  
advice for collection 托收通知书 RVD=CX  
advice of drawing 提款通知书;汇票通知书 BV<LIrAS  
advice of payment 付款通知 7m1*Q@D  
Advisory Committee [Securities and Futures Commission] m'%F,c)  
谘询委员会〔证券及期货事务监察委员会〕 1 }:k w  
Advisory Committee on Diversification 经济多元化谘询委员会 hj-M #a  
affidavit 誓章;遗产申报誓章 E;%{hAD{  
affidavit of no receipt 述明无收款的誓章 0O[q6!&]  
affiliate 联号;联营公司;附属公司 }O_6wi  
affiliated company 附属公司;联号;联营公司 ,"DkMK4%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8,%y`tUn>u  
affordability 负担能力 z2-=fIr.h  
African Development Bank [AfDB] 非洲开发银行 @~zhAU!  
after-acquired property 事后取得的财产 @mW0EJ8bb  
after-hours dealing 市后交易 p_[k^@ $  
after-tax profit 税后盈利;税后利润;税后溢利 a-hF/~84S:  
agency agreement 代理协议 ,"&vhgYU  
agency expenses 代理机构的开支 ] Qj65]  
agency fee 代理费 ~fr1O`8  
Agency Law 《代理法》 "ibKi=  
agent 代理人;承销人 R_/T bz  
agent of company 公司代理人 P4s:wuJ^  
agent's fee 代理人费;经纪费 64[j:t=N  
aggregate 总计;总数;总体数字 IUwY/R9Q  
aggregate amount 总款额;总额 lO<Ujb#"R  
aggregate assets and liabilities 总体资产与负债 :I1bGa&I  
aggregate at constant price 按固定价格计算的总体数字 S0\:1B  
aggregate demand 总需求 R D)dw  
aggregate gross position 总持仓量 GK:*|jV  
aggregate limit 总限额 &bTadd%0  
aggregate of salaries tax 合计薪俸税 l'c|I &Y]  
aggregate performance 总体表现;总体业绩 V<+d o|@F  
aggregate supply 总体供应 cD7q;|+  
aggregate surplus 总盈余 $lUZm\R|k  
aggregate total 整体总额 ^M8\ 3G  
aggregate value 总值;合计价值 Jzh_`jW0l  
aggregated basis 合计基准 $vicxE~-E  
aggregated net chargeable income 合计应课税入息实额 oU67<jq  
aggregation 合并计算;合计;总和 9Lv`3J^~  
aggregation of incomes of husband and wife 夫妇入息合并计算 }(ot IqE  
aggregation of property 财产的总和 >a Q; 8  
agio 差价;贴水 P oC*>R8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 i_I`Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XYf;72*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ?f:FmgQk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I8e{%PK  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 3xbA]u;gp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )4"G1R`3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |7%M:7 Q  
agreement for a settlement 授产协议 jR*1%.Ng  
agreement for assignment 转让协议 R$wo{{KX  
agreement for sale 售卖协议;买卖协议 s!uewS.  
agreement for sale and purchase 买卖协议 t hTY('m  
agreement for the payment of interest 支付利息协议 V&[|%jm&   
agreement for the repayment of money 还款协议 t4 $cMf  
agreement of reinsurance 再保险协议 4WU 6CN  
Agricultural Bank of China 中国农业银行 Zn&X Uvdl  
air passenger departure tax 飞机乘客离境税 (7&[!PS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %5$yz|:  
airport tax 机场税 9tqX77UK  
alcohol duty 酒精税 fk;39$[  
alienation 让与;让渡;转让 ,C!MHn^$  
alimony 生活费;赡养费 a'W-&j  
All Ordinaries Index [AOI] 所有普通股指数 -g_PJ.Hk  
all risks 全险;综合险   /zM  
All Sales Record for Stock Market 《股票市场成交报告》 nTp?  
Allied Capital Resources Limited 新联财务有限公司 `G6Nk@9.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x_AG=5OJX,  
allocation letter 拨款信件 { +MqXeq  
allocation of fund 分配款项;预留款项 ,,lrF.  
allocation of profit 利润分配;溢利分配 V(w2k^7) F  
allocation warrant 拨款令 xLX:>64'o>  
allotment 分配;配股 |-=^5q5  
allotment notice 股份配售通知;配股通知 dKi+~m'w  
allotment of shares 股份分配 K%Jy?7 U  
allowable 可获宽免;免税的 px" .pYr0  
allowable business loss 可扣除的营业亏损 S"V|BU  
allowable expenses 可扣税的支出 JM@MNS_||(  
allowance 免税额;津贴;备抵;准备金 Tgc)'8A;BN  
allowance for debts 债项的免税额 cT-XF  
allowance for depreciation by wear and tear 耗损折旧免税额 U2\zl  
allowance for funeral expenses 殡殓费的免税额 ['e8Xz0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e%u1O -*  
allowance for repairs and outgoings 修葺及支出方面的免税额 9!}&&]Q`  
allowance to debtor 给债务人的津贴 >Y!5c 2~`;  
alteration of capital 资本更改 ]FL=E3U  
alternate trustee 候补受托人 3I@j=:(%Y  
amalgamation 合并 {H=DeQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l0l2fwz(  
ambit of charges 征税范围;收费范围 =T|Z[/fto  
amended valuation 经修订的估值 Tz:mj  
American Commodities Exchange 美国商品交易所 k[&+Iy  
American Express Bank Limited 美国运通银行 ]|@RWzA  
American Stock Exchange 美国证券交易所 wk' |gI[W  
amortization 摊销 mtvfG  
amount due from banks 存放银行同业的款项 58ev (f  
amount due from banks abroad 存放海外银行同业的款项 "O!J6  
amount due from holding companies 控股公司欠款 ^dM,K p  
amount due from local banks 存放本港银行同业的款项 zkA"2dh  
amount due to banks 银行同业的存款 E0o=  
amount due to banks abroad 海外银行同业的存款 z%<Z#5_N  
amount due to holding companies 控股公司存款 +Gg6h=u  
amount due to local banks 本港银行同业的存款 eZJrV} V  
amount due to outport banks 外埠银行同业的存款 YP5V~-O/  
amount for note issue 发行纸币的款额 .r[kNh@ b%  
amount of bond 担保契据的款额 [yJcM [p\  
amount of consideration 代价款额 049E# [<Q"  
amount of contribution 供款数额 \,+act"v  
amount of indebtedness 负债款额 =I-SQI8  
amount of principal of the loan 贷款本金额  :RBp  
amount of rates chargeable 应征差饷数额 NffZttN  
amount of share capital 股本额 {|9x*I  
amount of sums assured 承保款额 4en[!*  
amount of variation 变动幅度 ]hJ#%1  
amount of vote 拨款数额 :} i #ODJ  
amount payable 应付款额 n3SCiSr  
amount receivable 应收款额 8*k#T\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H<92tP4M  
analysis 分析 *VmJydd  
ancillary risk 附属风险 2WE_NEpJI  
annual account 周年帐目;周年帐目报表;年度决算;年结 \=P+]9  
annual accounting date 年结日期 sL[&y'+  
annual allowance 每年免税额;年积金;年度津贴;年津 1\X1G>60m  
annual balance 年度余额 H.3+5 po  
annual disposable income 每年可动用收入 A'^y+42jY  
annual estimates 周年预算 8vjaQ5  
annual fee 年费 B{hP#bYK  
annual general meeting 周年大会 *G"L]Nq#  
annual growth rate 年增率;每年增长率 +] s"*'V$  
annual long-term supplement 长期个案每年补助金 ^rO3B?_  
annual pensionable emolument 可供计算退休金的年薪 0p YO-@E  
annual report 年报 2m7Z:b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |gxT-ZM  
annual return 周年报表;周年申报表;每年报税表格 Yw&{.<sL  
Annual Return Rules 《周年报表规则》 ,HO~NqmB4  
annual review of consumer prices 每年消费物价回顾 Z/n\Ak sE  
annual roll-forward basis 逐年延展方式 7O84R^!|2  
annual salary 年薪 Q ;V `  
annual statement 年度报表;年度决算表 = Bz yI  
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 G}<%%U D  
annuitant 年金受益人 3GqvL_  
annuity 年金 U bUl]  
annuity contract 年金合约 ~M7 J{hK  
annuity on human life 人寿年金 ?=}~]A5N  
antecedent debt 先前的债项 x%Ivd  
ante-dated cheque 倒填日期支票 B U |]4  
anticipated expenditure 预期开支 ~<!b}Hv  
anticipated net profit 预期纯利 ^vw? 4O  
anticipated revenue 预期收入 V4@ HIM  
anti-inflation measure 反通货膨胀措施 wH&[Tg  
anti-inflationary stance 反通货膨胀立场 Z#0hh%E"|y  
apparent deficit 表面赤字 n%yMf!M .:  
apparent financial solvency 表面偿债能力 |E/U(VS3l~  
apparent partner 表面合伙人 <!gq9  
application for personal assessment 个人入息课税申请书 WP{!|d&  
application of fund 资金应用 $Hh3*reSg-  
application to release as liquidator and to destruct the books of accounts and documents _?$P?  
申请免除清盘人职务及毁灭帐簿与文件 Wyh   
appointed actuary 委任精算师 a7KP_[_(  
appointed auditor 委任核数师;委任审计师 >U?HXu/TJr  
appointed trustee 委任的受托人 P4@<`Eb  
appointer 委任人 hYO UuC  
apportioned pro rata 按比例分摊 sz4)xJgF (  
apportionment 分配;分摊 b~uz\%'3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #!!Ea'3Iq  
apportionment formula 分摊方程式 jLRUWg  
apportionment of estate duty 遗产税的分摊 o_C j o  
appraisal 估价;评估 v,qK= ]ty  
appreciable growth 可观增长 DY<Br;  
appreciable impact 显着影响 Huzw>  
appreciable increase 可观增长 OT/*|Pn9  
appreciation 增值;升值 8JvF4'zx  
appreciation against other currencies 相对其他货币升值 0kEz i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I`"B<=zi  
appreciation tax 增值税 ANgfG8>  
appropriation 拨款;拨用;拨付 }$EcNm$%  
appropriation account 拨款帐目 vd+yU9  
Appropriation Bill 拨款法案 $#E?`At{I  
appropriation-in-aid system 补助拨款办法 CDOqdBQ  
approved assets 核准资产 iF:`rIC  
approved basket stock 认可一篮子证券 BCN<l +u  
approved budget 核准预算 )xtDiDB  
approved charitable donation 认可慈善捐款 |_7nvck  
approved charitable institution 认可慈善机构 (NPDgR/  
approved currency 核准货币;认可货币 qC<!!473?  
approved estimates 核准预算 $7 1(g$6#  
approved estimates of expenditure 核准开支预算 ETQ.A< v  
approved overseas insurer 核准海外保险人 H3< `  
approved overseas trust company 核准海外信托公司 an!ceB  
approved pooled investment fund 核准汇集投资基金 d9@!se9&Z  
approved provident fund scheme 认可公积金计划 K& / rzs-  
approved provision 核准拨款 U)mg]o-VE  
approved redeemable share 核准可赎回股份 <tp\+v! u  
approved regional stock 认可地区性证券 =fy~-FN_  
approved retirement scheme 认可退休金计划 ,#;%ILF4%  
approved subordinated loan 核准附属贷款 _c| aRRW  
arbitrage 套戥;套汇;套利 "7Qc:<ww  
arbitrageur 套戥者;套汇者 O{WJi;l  
arbitrary amount 临时款项 tu(k"'aJ  
arrangement 措施;安排;协定 4'L%Wz[6  
arrears 欠款 G+Vlaa/7  
arrears of pay 欠付薪酬 O%:EPdoU  
arrears of revenue 逾期未收税款;逾期未收的帐项 1%W|>M`  
articles of association 组织章程;组织细则;组织章程细则 h!#!}|Q'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +Ja9p  
ascertainment of profit 确定利润 38(Cj~u=3  
"Asia Clear" “亚洲结算系统” LZC)vF5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F@=)jrO=$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |/LCwq%  
Asian Development Fund [ADF] 亚洲发展基金 dno=C  
Asian dollar bond 亚洲美元债券 mMLxT3Ci8  
Asian dollar market 亚洲美元市场 }*0OLUFFJ  
Asian dollar rate 亚洲美元利率 L_$M9G|5n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aBL+i-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bqB gq  
asked price 沽盘;喊价;索价;卖方报价 z>_jC+  
assessable income 应评税入息 WR;"^<i9  
assessable loss 应评税亏损 :m|%=@]`  
assessable profit 应评税利润 7vBB <\  
assessable value 应评税值 \gd.Bl  
assessed profit 估定利润 _Se~bkw?v  
assessed value 经评估价值 <cTusC<  
assessment 评税;评定;估价;评税单 etbB;!6  
assessment number 评税编号;估价编号 ~c8Z9[QW  
assessment of additional tax 补加税评税 ]F&<{\:_}  
assessment of performance 业绩评估;实绩评价 ~4p@m>>  
Assessor 评税主任 ba_T:;';0  
asset price bubbles 资产价格泡沫 ep]tio_  
asset-backed securities 具资产保证的证券 )2c[]d /a4  
assets accretion 资产增值 WgBV,{ C  
assets and liabilities 资产与负债 ==d@0`  
assets betterment statement 资产递增表;资产改进表 z;x1p)(xt  
assets lending 实物放款;有抵押贷款 Yjo$^q  
assets of the company passing on the death 死者去世时转移的公司资产 MguH)r` uT  
assets pledged as security for liabilities 用作负债抵押的资产 4BSSJ@z  
assets portfolio 资产投资组合 wr\d5j  
assets price 资产价格 Z$h39hm?c  
assets quality 资产质素 &^-quzlZ  
assets realization 资产变现 vF45tw  
assets refinancing arrangement 资产再集资安排 i Rwqt-WZ  
assets securitization 资产证券化 g2 dvs  
assets situated outside Hong Kong 在香港以外地方的资产 U4hsbraz  
assets stripping 削减资产;拆卖资产  imE5 $;  
assets value 资产值 lH_S*FDa  
assignee 承让人 ,$ICv+7]  
assignment 转让;转让书;转让契 <{\UE~  
assignment of interest 权益转让 ^%|(dMo4  
assignment of letters patent and trade mark 专利证书及商标转让 !?Tu pi  
assignment of property 物业转让;物业转让书 n1Ag o3NM  
assignment right 转让权 7QdU|1]  
assignor 转让人 E%L]ifA9!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P<iS7Ys+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^:0NKq\  
associate member 附属会员 .F=15A  
associated body corporate 相联法人团体 8.vPh  
associated company 相联公司;联属公司 GvQ|+vC  
associated corporation 相联法团 'WH@Zk/l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] M5OH-'  
公认会计师公会〔英国〕 @Bfwb?&  
Association of Futures Exchange Brokers 香港期货经纪协会 }<Y3 jQnl  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AuZ?~I1  
association of underwriters 承保人组织 n*\AB=|X  
assumption of control 接管 :z=/z!5:j  
assurance 担保;保险;转易;转易书 4i'2~w{/  
assurance of interest 权益的转易 ]1]  
at 19XX price 按一九XX年价格计算 ye U4,K o  
at a discount 按赔价计算;按贴水价格计算;打折扣 H >@yC  
at a premium 按溢价计算;按升水价格计算 [MM11K  
at call 通知付款;按通知 h~$Q\WCm#  
at constant market price 按固定市价计算 @vf{_g<  
at constant price 按固定价格计算 7Kx3G{5ja  
at cost 按成本计算 yc,Qz.+g  
at current market price 按当时市价计算;按现时市价计算 )i; y4S  
at current price 按当时价格计算;按现时价格计算 JnX@eBNV  
at factor cost 按要素成本计算;按生产要素成本计算 \IQP` JR  
at money-of-the-day price 按付款当日价格计算 rnxO2   
at or better 按指定或较佳价位〔买卖指令〕 "HR &Rf k  
at par 按面值计算;平价 8;3T65KY  
at sight 见票即付 7M: 0%n$  
at the close 按收市盘 ilv6A9/  
at the opening 按开市盘 Vxif0Bx&/d  
attestation 见证;见证条款 bHcb.;<  
at-the-money option 平价期权 Z iDmx-X  
attorney 受权人;受托代表人 fTM^:vkO  
attornment 新拥有人承认书 LQYT/  
attributable profit 可归属利润 _nRY5YnL4P  
attributable share value 可归属股份价值 8<u_ wt@  
Auckland Stock Exchange 奥克兰证券交易所 ;2RCgX!'%  
auction 拍卖 Nzc1)t=  
auctioneer 拍卖商 Z2 B59,I  
audit 审计;核数 LV=!nF0  
Audit Commission 审计署 d87pQ3e:&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] st36xS  
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〕 /IVw}:G  
audit review 帐目审查 fw^mjD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FK!9to>  
audited account 审计帐目;经审计的帐目 g#=^U`y  
audited annual account 经审计的周年帐目 R{.wAH(  
audited balance sheet 经审计的资产负债表 Ki-CJ y  
auditor 核数师;核数主任;审计师 57+^T}/>  
auditor's certificate 核数师证明书;审计师证明书 ?,|_<'$4T  
auditor's report 核数师报告;审计师报告 6X5m1+ Oi^  
Aussie bond 澳元债券 De|@}@  
austerity budget 紧缩预算 ?|^1-5l3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3 Yl[J;i  
Australia All Ordinaries Index 澳洲所有普通股票指数 9!V<=0b/  
Australian Dollar [AUD] 澳元  ]\P  
Australian Options Market 澳大利亚期权市场 FQi"OZHq  
Australian Securities Commission 澳洲证券事务监察委员会 rjU $*+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $y=sT({VVe  
Australian Stock Exchange 澳大利亚证券交易所 X4i$,$C  
Austrian Schilling [ATS] 奥地利先令 -GP+e`d  
authentication 认证;鉴证 A"eT @  
authority to purchase 委托购买证;委购书 7w )#[^  
authorization 认可;核准;授权;授权书 >FHTBh& Y  
authorization by direction 指示授权 XuHJy  
authorization by instruction 指令授权 {NE;z<,*:  
authorization by warrant 令状授权 /eR@&!D '  
authorization of unit trust 单位信托的认可 ~C=`yj  
authorized agent 指定代理人 c#9 zw[y-L  
authorized capital 法定资本 3v:RLnB  
authorized clerk 出市员 ) !ZA.sx  
authorized dealer 认可交易商 R|!4Y`  
authorized financial institution 认可财务机构 txr!3-Ne'!  
authorized fund 认可基金 \@OKB<ra  
authorized fund house 获授权的基金公司;认可基金公司 )'%L#  
authorized institution 认可机构 a|?CC/Ra  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *goi^ Xp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I+O !<S B  
authorized insurer 获授权保险人;获认可承保人 z!Jce}mx  
authorized investment 特准投资项目 7Yj\*N  
authorized person 获授权人 $Ry NM2YI  
authorized representative 获授权代表 y9\s[}c_  
authorized share capital 法定股本 1aYO:ZPy  
automated quotation system 自动报价系统 )#3 ,y6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TdD-# |5  
自动交易系统〔香港期货交易所有限公司〕 oB9Fas!N  
automatic adjustment mechanism 自动调整机制 !9iVe7V  
automatic adjustment system 自动调整系统 8qBRO[  
Automatic Clearing House 自动票据交换所 *JO"8iLw  
automatic exchange rates accumulation system 自动化汇率累集系统 */\dH<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RWA|%/L  
automatic teller machine [ATM] 自动柜员机 B5B'H3@  
autopay 自动转帐 &;9<a^td  
available assets 可用资产 w/G5I )G  
available fiscal reserve 现存财政储备 s'\"%~nF<  
available profit 可用利润 .:RoD?px  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [Z Ea3/  
average 平均;平均数;海损 |hp_X>Uv'  
average basic salary 平均基本薪金 WKxJ`r\  
average consumer expenditure 平均消费开支;一般消费开支 Kt}dTpVFr  
average cost 平均成本 pJ_Z[}d)c  
average cost of land production 增辟土地平均成本 4B]8Mp~\aL  
average daily turnover 平均每日成交额 5+%BZ  
average daily wage rate 平均每日工资率 zCvR/  
average expenditure pattern 平均开支模式 m/Yi;>I(  
average growth rate 平均增长率 'U}i<^,c  
average net fixed assets 固定资产平均净值 E C7f  
average of relatives 相对价格平均数 3)0*hq&83  
average price 平均价格 vn}Vb+@R  
average propensity to consume 平均消费倾向;一般消费倾向 ^@X =v`C  
average propensity to save 平均储蓄倾向;一般储蓄倾向 JpS:}yyJ>N  
average rate 平均率 Pn7oQA\  
average revenue 平均收入;平均收益 d:sUh  
average stock 平均库存;平均存货 NqqLRgMOR'  
average yearly rent 平均年租 z8z U3?  
avoidance of double taxation 避免双重课税 wm2Q(l*HH  
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 NJl|/(]v  
d G:=tf&1R  
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