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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: -]Z!_[MlDF  
A share A股;甲类股份 90k|W >  
abatement of tax 减税;减扣免税额 U# -&%|b$  
ABN AMRO Bank N.V. 荷兰银行 7\"-<z;kK  
above-the-line expenditure 线上项目支出;经常预算支出 1UJ(._0hR  
above-the-line receipt 线上项目收入;经常预算收入 ynw^nmM  
ABSA Asia Limited 南非联合亚洲有限公司 BXa1 [7Z  
absolute change 绝对数值变更 {uM0J$P:  
absolute expenditure 实际开支 Al3Hu-Hf;`  
absolute guideline figure 绝对准则数字 Wv77ef  
absolute interest 绝对权益 u4IgPCTZ+  
absolute order of discharge 绝对破产解除令 1ScfX\ F=  
absolute profit margin 绝对利润幅度 mZ/?uPIa  
absolute value 实值;绝对值 7Hf6$2Wh  
absolutely vested interest 绝对既得权益 W$EX6jTGI  
absorbed cost 已吸收成本;已分摊成本 8hQ"rrj+  
absorption 吸收;分摊;合并 C0 .Xp  
absorption rate 吸收率;摊配率;分摊率 kX'1.<[  
ACB Finance Limited 亚洲商业财务有限公司 /Or76kE  
acceptable form of reciprocity 合理的互惠条件 ZZ!d:1'7  
acceptable rate 适当利率;适当汇率 vO]gj/SaT  
acceptance agreement 承兑协议 18}L89S>  
acceptance for honour 参加承兑 vW"x)~B  
acceptor 承兑人;接受人;受票人 *7ap[YXZ\w  
acceptor for honour 参加承兑人 Wxjk}&+pVa  
accident insurance 意外保险 2a5yJeaIv*  
Accident Insurance Association of Hong Kong 香港意外保险公会 >/6v` 8F  
accident insurance scheme 意外保险计划 1Lqs>*  
accident year basis 意外年度基准 g|"z'_  
accommodation 通融;贷款 To}L%)  
accommodation bill 通融票据;空头票据 j+_g37$:  
accommodation party 汇票代发人 1ikkm7  
account balance 帐户余额;帐户结余 K.o?g?&<  
account book 帐簿 R j(="+SPj  
account collected in advance 预收款项 }=?r`J+Ev;  
account current book 往来帐簿 36J)O-Ti  
account of after-acquired property 事后取得的财产报告 p&Nw:S  
account of defaulter 拖欠帐目 &|9mM=^  
account payable 应付帐款 aFyNm@a  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {4}Sl^kn*  
account receivable 应收帐款 |1J "r.K  
account receivable report 应收帐款报表 tI.(+-q  
account statement 结单;帐单;会计财务报表 jd]MC*%  
account title 帐户名称;会计科目 (cC5zv*E  
accountant's report 会计师报告 rvw1'y  
Accountant's Report Rules 会计师报告规则 m"86O:S#d  
accounting and auditing procedure 会计与审计程序;会计与核数程序 9tl Fbu  
Accounting Arrangements 《会计安排》 #kLM=a/_NO  
accounting basis 会计基础 YX^{lD1Jj  
accounting by Official Receiver 破产管理署署长呈交的帐目 oWs&W  
Accounting Circular 《会计通告》 &_q;X;}  
accounting class 会计类别 S _ nTp)  
accounting date 记帐日期;会计结算日期 j|lg&kN  
accounting for money 款项核算 tHJ1MDw'  
Accounting Officer 会计主任 YV! !bI  
accounting period 会计报告期;会计期 @VxBURZ?  
accounting policy 会计政策;会计方针 G|3OB:  
accounting practice 会计惯例 o }Tv^>L  
accounting principle 会计准则 _AVCh)Zb  
accounting record 会计记录 r)+dK }xl  
accounting report 会计报告 /V7u0y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (c(?s`;  
Accounting Society of China 中国会计学会 hzKfYJcQ|  
accounting statement 会计报表 QfcW  
accounting system 会计制度;会计系统 g](m& O  
accounting transaction 会计事项;帐务交易 QXXcJc~  
accounting treatment 会计处理 7yQ r  
accounting year 会计年度 y)s/\l&  
accretion 增值;添加 Ls|;gewp  
accrual 应计项目;应累算数目 nr s!e  
accrual basis 应计制;权责发生制 N|[a<ut<  
accrual basis accounting 应计制会计;权责发生制会计 "T~Ps$  
accrue 应累算;应计 ?$ YE  
accrued benefit 应累算利益 >!bYuVHA  
accrued charges 应计费用 Ir0er~f+z  
accrued cumulative preference share dividend 应累算的累积优先股股息 f3v/Y5)  
accrued expenses 应累算费用 *qz]vUb/0  
accrued interest payable 应付利息;应计未付利息 &1w,;45  
accrued interest receivable 应收利息;应计未收利息 >"`:w  
accrued right 累算权益 Ch7eUTq A@  
accruing profit 应累算的利润 vP,WV9Q1u  
accumulated fiscal reserve 累积财政储备 \7og&j-h  
accumulated profit 累积利润;滚存溢利 ]}'WNy6c&x  
accumulated reserve 累积储备 )'fIrBT  
accumulation of surplus income 累积收益盈余 $f)Y !<bC  
acquired assets 既得资产 m$@CwQj  
acquisition 收购;购置;取得 8, B9y D  
acquisition cost 购置成本 [X~H Uk??  
acquisition expenses 购置费用 =?FA9wm  
acquisition of 100% interest 收购全部股权 mtTJm4  
acquisition of control 取得控制权 d]@9kG  
acquisition of fixed assets 购置固定资产 !r[uwJ=  
acquisition of shell “买壳” K0+J!- a]7  
acquisition price 收购价 aZBaIl6I  
act of God 天灾 D ORFK  
acting partner 执事合伙人 +x4o#N  
active market 买卖活跃的市场;交投畅旺的市场;旺市 nk-?$'i9q  
active partner 积极参与的合伙人 Ay56@_d2  
active trading 交投活跃 R0m}I5Frs  
actual circulation 实际流通 xNm<` Y?  
actual cost 实际成本 u9GQ)`7Z@  
actual expenditure 实际开支;实际支出 ~L}0) FZ\9  
actual income 实际入息;实际收入;实际收益 M rVtxzH  
actual market 现货市场 /8GVu7  
actual price 现货价;实际价格 ;OVJM qg  
actual profit 实际利润 hVR=g!e#X  
actual quotation 实盘;实际价位;实际报价 -M/ny-; `}  
actual year basis 按实际年度计算 Y@L`XNl  
actuals 实货 xpSMbX{e  
actuarial investigation 精算调查 7v=Nh  
actuarial principle 精算原则 nQ/El&{  
actuarial report 精算师报告 .|o7YTcR:  
Actuarial Society of Hong Kong 香港精算学会 YE0s5bB6  
actuarial valuation 精算师估值 rV1JJ.I  
actuary 精算师 R%5\1!Fl=G  
ad referendum agreement 暂定协议;有待覆核的协定 /Wzic+v<>  
ad valorem duty 从价税;按值征税 ? ZN8Ku  
ad valorem duty system 从价税制 f PDnkr  
ad valorem fee 从价费 ZA:YoiaC#  
ad valorem tariff 从价关税 M6g!bK2l  
additional allowance 额外免税额 0iHK1Pt}  
additional amount for unexpired risk 未过期风险的额外款额 w#-rl@JQ4  
additional assessable profit 补加应评税利润 9]d$G$Kv9  
additional assessment 补加评税 > Y[{m $-  
additional commitment 额外承担 *t*yozN  
additional commitment vote 额外承担拨款 kw1PIuz4&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O":x$>'t  
additional dependent parent allowance 供养父母额外免税额 Z*`CK^^~  
additional provision 额外拨款 RdvJA:;q  
additional stamp duty 附加印花税 O5e9vQH  
additional tax 补加税罚款;补加税款 iD{;!dUZ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M22 ^.,Z  
adjudged bankrupt 被裁定破产 >. zk-`>-  
adjudicated bankrupt 裁定破产人 #~ / -n&#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J *^|ojX  
adjudication of bankruptcy 裁定破产;宣告破产 BQ".$(c q  
adjudication of insolvency 裁定无力偿还债务 LN_6>u  
adjusted actual 经调整的实数;调整后的实数 (bZ)pW/iw  
adjusted current assets 经调整的流动资产;调整后的流动资产 *4WOmsj  
adjusted figure 经调整的数字;调整后的数额 6g7 X1C  
adjusted liabilities 经调整的负债;调整后的负债 +EkZyM~z2  
adjusted loss 经调整的亏损;调整后的亏损 3hb1^HNT  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 HnU}Lhjzj  
adjusted profit 经调整的利润;调整后的利润 |J~;yO SD  
adjusted surplus 经调整的盈余额;调整后的盈余额 t0Ec` +)  
adjusted value 经调整的价值;调整后的价值 x|E$ f+  
adjustment 调整;修订;理算〔保险〕 z\Qg 3BS  
adjustment centre 调剂中心 ?hsOhUs(5  
adjustment lag 调整过程的时间差距;调整时差 UB(Q &U_  
adjustment mechanism 调整机制 -/KVZ  
adjustment of loss 亏损调整 (?)".Q0  
adjustment process 调整过程;调整程序 fWF\ V[  
adjustment range 调整幅度 4,T S1H  
administered exchange rate 受管制汇率 jC<<S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \ $z.x-U  
administration expenses 行政费用 k >U&Us0  
administration fee 手续费;行政费 QT^W00h  
administration in bankruptcy 破产管理 HWD  
administration order 遗产管理令 H@5:x8  
administrator 管理人;遗产管理人 StaX~J6=  
administrator of the estate 遗产管理人 O_(/uLH  
admission of debt 债项承认书 P\N$TYeH  
admission of proof 接纳债权证明 R\1#)3e0  
advance 放贷款项;垫付款项;预支款项;预付款项 zziujs:  
advance account 暂支帐目;预付款帐户 #![b9~%WTh  
advance compensation 预付补偿金  |Pwb7:a3  
advance from shareholder 股东垫款 3*XX@>|o  
advance pending reimbursement 预支以待日后付还 !<@k\~9^D  
advanced economy 先进经济体系 w\s$  
advancement 预付;预付财产 ;R 'OdQ$o  
advances warrant 垫款令 V5%B ,.d:  
advancing 贷出 )^L+iht  
adverse balance 逆差 gx@b|rj;  
adverse exchange 逆汇 <~vamim#K  
advertisement addressed to shareholders 在报章刊登的致股东通告 W UDQb5k  
advice for collection 托收通知书 =w_y<V4  
advice of drawing 提款通知书;汇票通知书 J{\S+O2,*  
advice of payment 付款通知 :C_\.pA  
Advisory Committee [Securities and Futures Commission] O0';j!?X  
谘询委员会〔证券及期货事务监察委员会〕 * t{A=Wk  
Advisory Committee on Diversification 经济多元化谘询委员会 Y)g<> }F  
affidavit 誓章;遗产申报誓章 ub0]nov  
affidavit of no receipt 述明无收款的誓章 ,/ly|Dv  
affiliate 联号;联营公司;附属公司 vw>O;u.]B  
affiliated company 附属公司;联号;联营公司  3m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uXNJ{]o  
affordability 负担能力 3zGxe-  
African Development Bank [AfDB] 非洲开发银行 Tg)Fr)  
after-acquired property 事后取得的财产 h 5t,5e}  
after-hours dealing 市后交易 >}43MxU?  
after-tax profit 税后盈利;税后利润;税后溢利 2?nK71c"  
agency agreement 代理协议 $ZH$x3;  
agency expenses 代理机构的开支 `2Ju[P  
agency fee 代理费 z?Hvh  
Agency Law 《代理法》  #/MUiV  
agent 代理人;承销人 B/c_pRl;  
agent of company 公司代理人 wVP{R3  
agent's fee 代理人费;经纪费 !2>gC"$nv  
aggregate 总计;总数;总体数字 :p%nQF,*f  
aggregate amount 总款额;总额 4\Mh2z5  
aggregate assets and liabilities 总体资产与负债 ]ta]OK{s"  
aggregate at constant price 按固定价格计算的总体数字 =YE"6iU  
aggregate demand 总需求 .3 m^yo c/  
aggregate gross position 总持仓量 ;.'2ZNt2  
aggregate limit 总限额 F !tn|!~  
aggregate of salaries tax 合计薪俸税 593D/^}D  
aggregate performance 总体表现;总体业绩 My&h{Qk  
aggregate supply 总体供应 l5l:'EY>  
aggregate surplus 总盈余 'd D d9  
aggregate total 整体总额 QA+qFP  
aggregate value 总值;合计价值 v1 d]  
aggregated basis 合计基准 GX4# IRq  
aggregated net chargeable income 合计应课税入息实额 ^ RU"v>  
aggregation 合并计算;合计;总和 !6'j W!  
aggregation of incomes of husband and wife 夫妇入息合并计算 P"cc$lB~I  
aggregation of property 财产的总和 Ha)eeE$  
agio 差价;贴水 &|LZ%W0Fb  
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》 {()8 W r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .-k\Q} D  
《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》 f5IO<(:E^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GE\@mu *pO  
《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》 ]/XNfb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;HlVU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (@vu/yN  
agreement for a settlement 授产协议 q*SX.A>YR  
agreement for assignment 转让协议 =1!wep"  
agreement for sale 售卖协议;买卖协议 ~^2Y*|{)  
agreement for sale and purchase 买卖协议 ' ^^]Or  
agreement for the payment of interest 支付利息协议 Ji\8(7 {8  
agreement for the repayment of money 还款协议 H5j~<@STC  
agreement of reinsurance 再保险协议 8j. 9Sk/  
Agricultural Bank of China 中国农业银行 *6cP-Vzd  
air passenger departure tax 飞机乘客离境税 w&8gA[y*u  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >j{phZ  
airport tax 机场税 P PZxH}J.  
alcohol duty 酒精税 9s5gi+l_O  
alienation 让与;让渡;转让 '=EaZ>=  
alimony 生活费;赡养费 2VyLt=mdh  
All Ordinaries Index [AOI] 所有普通股指数 U{ gJn#e/.  
all risks 全险;综合险 0%7c?3#  
All Sales Record for Stock Market 《股票市场成交报告》 +e. bO5Y  
Allied Capital Resources Limited 新联财务有限公司 yHT8I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,YX[6eZr  
allocation letter 拨款信件  S =!3t`  
allocation of fund 分配款项;预留款项 NYz{ [LM  
allocation of profit 利润分配;溢利分配 / Li?;H  
allocation warrant 拨款令 *`YR-+0  
allotment 分配;配股 ,kfUlv=  
allotment notice 股份配售通知;配股通知 ~rN~Ql%S  
allotment of shares 股份分配 "15mOW(!+  
allowable 可获宽免;免税的 v?F~fRH  
allowable business loss 可扣除的营业亏损 3N|,c]|  
allowable expenses 可扣税的支出 nyD(G=Q5  
allowance 免税额;津贴;备抵;准备金 ZP61T*n  
allowance for debts 债项的免税额 )=V0  
allowance for depreciation by wear and tear 耗损折旧免税额 R R<92R  
allowance for funeral expenses 殡殓费的免税额 sqFMO+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -bdF=  
allowance for repairs and outgoings 修葺及支出方面的免税额 fn>MOD!l  
allowance to debtor 给债务人的津贴 pi[:"}m]/P  
alteration of capital 资本更改 h1} x2  
alternate trustee 候补受托人 Z6\OkD  
amalgamation 合并 Jf{6'Ub  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U@ x5cw:  
ambit of charges 征税范围;收费范围 7Rqjf6kX`O  
amended valuation 经修订的估值 z@iu$DZ  
American Commodities Exchange 美国商品交易所 =t\HtAXn[  
American Express Bank Limited 美国运通银行 ZgVYC4=Q-\  
American Stock Exchange 美国证券交易所 rTT Uhd  
amortization 摊销 L6c =uN  
amount due from banks 存放银行同业的款项 gF+Uj( d  
amount due from banks abroad 存放海外银行同业的款项 QL%&b\K  
amount due from holding companies 控股公司欠款 A q;]al  
amount due from local banks 存放本港银行同业的款项 *oqQ=#\  
amount due to banks 银行同业的存款 gTcLS|& H  
amount due to banks abroad 海外银行同业的存款 l?LwQmq6  
amount due to holding companies 控股公司存款 m?VA 1  
amount due to local banks 本港银行同业的存款 cl:h 'aG  
amount due to outport banks 外埠银行同业的存款 fw Ooi 'jb  
amount for note issue 发行纸币的款额 YYwFjA@  
amount of bond 担保契据的款额 ^=Q/ H  
amount of consideration 代价款额 ?G%C}8a  
amount of contribution 供款数额 'M+iw:R__  
amount of indebtedness 负债款额 D&KRJQ/  
amount of principal of the loan 贷款本金额 {3cT\u  
amount of rates chargeable 应征差饷数额 /@-!JF#g  
amount of share capital 股本额 D#R5G   
amount of sums assured 承保款额 &g%9$*gmT  
amount of variation 变动幅度 ZT;$aNy  
amount of vote 拨款数额 ( `T;nz  
amount payable 应付款额 tjYqdbA)  
amount receivable 应收款额 }xXUCU<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a~jU~('4}w  
analysis 分析 1'ts>6b  
ancillary risk 附属风险 30 e>C  
annual account 周年帐目;周年帐目报表;年度决算;年结 1 ~ fD:  
annual accounting date 年结日期 C.`C T7  
annual allowance 每年免税额;年积金;年度津贴;年津 Q'D%?Vg'  
annual balance 年度余额 yh~*Kt]9Ya  
annual disposable income 每年可动用收入 SbS*z:  
annual estimates 周年预算 r$<-2lW  
annual fee 年费 ;Qe-y|>  
annual general meeting 周年大会 H8@1Kt  
annual growth rate 年增率;每年增长率 =UY)U-  
annual long-term supplement 长期个案每年补助金 ypyqf55gK  
annual pensionable emolument 可供计算退休金的年薪 g{0a]'ph  
annual report 年报 HoE@t-S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &GMBvmP  
annual return 周年报表;周年申报表;每年报税表格 jD]Ci#|W  
Annual Return Rules 《周年报表规则》 2Iv&XxSo  
annual review of consumer prices 每年消费物价回顾 W%Jw\ z=  
annual roll-forward basis 逐年延展方式 !V/Vy/'` *  
annual salary 年薪 8x":7 yV&  
annual statement 年度报表;年度决算表 oN3DM;  
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 SLI(;, s  
annuitant 年金受益人 R#QOG}  
annuity 年金 UYOveQ;  
annuity contract 年金合约 ^!a4!DGVT  
annuity on human life 人寿年金 _"nzo4e0  
antecedent debt 先前的债项 ITpo:"X g  
ante-dated cheque 倒填日期支票 \0bao<  
anticipated expenditure 预期开支 jd>ug=~x  
anticipated net profit 预期纯利 #GoZH?MAF  
anticipated revenue 预期收入 Tnd)4}2 p  
anti-inflation measure 反通货膨胀措施 (^),G-]  
anti-inflationary stance 反通货膨胀立场 w~+C.4=7  
apparent deficit 表面赤字 barY13)$U  
apparent financial solvency 表面偿债能力 4th*=ku  
apparent partner 表面合伙人 $r3kAM;V:  
application for personal assessment 个人入息课税申请书 Ddu1>"p-x  
application of fund 资金应用 Ui:WbH<b{  
application to release as liquidator and to destruct the books of accounts and documents ,oin<K  
申请免除清盘人职务及毁灭帐簿与文件 MZ$x(Vcj  
appointed actuary 委任精算师 w?;j5[j  
appointed auditor 委任核数师;委任审计师 Z+8Q{|Ev  
appointed trustee 委任的受托人 -q&K9ZCl `  
appointer 委任人 yzH(\ x  
apportioned pro rata 按比例分摊 x`3F?[#l  
apportionment 分配;分摊 5)@UpcjUA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FqWW[Bgd  
apportionment formula 分摊方程式 VWLqJd>tr1  
apportionment of estate duty 遗产税的分摊 6VUkZKc  
appraisal 估价;评估 Q L 1e  
appreciable growth 可观增长 5I`_S Oa!  
appreciable impact 显着影响 PH1jN?OEwZ  
appreciable increase 可观增长 ;xXD2{q  
appreciation 增值;升值 D(X:dB50@  
appreciation against other currencies 相对其他货币升值 J=l\t7w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GZq~Pl  
appreciation tax 增值税 &eA!h  
appropriation 拨款;拨用;拨付 $*\G Z$y>  
appropriation account 拨款帐目 fK 4,k:YC  
Appropriation Bill 拨款法案 H6.  
appropriation-in-aid system 补助拨款办法 7=wPd4  
approved assets 核准资产 m=K46i+NE  
approved basket stock 认可一篮子证券 7QX p\<7  
approved budget 核准预算 t 3l-]  
approved charitable donation 认可慈善捐款 oR@emYL  
approved charitable institution 认可慈善机构 bxc!x>)  
approved currency 核准货币;认可货币 =".sCV9"N  
approved estimates 核准预算 LlF|VR&P.  
approved estimates of expenditure 核准开支预算 )x<oRHx]  
approved overseas insurer 核准海外保险人 hY(q@_s  
approved overseas trust company 核准海外信托公司 kJ_XG;8  
approved pooled investment fund 核准汇集投资基金 /EvnwYQy  
approved provident fund scheme 认可公积金计划 s$3WJ'yr  
approved provision 核准拨款 Io*mFa?  
approved redeemable share 核准可赎回股份 }C'h<%[P  
approved regional stock 认可地区性证券 4#Rq}/h  
approved retirement scheme 认可退休金计划 Q2LAXTF]y  
approved subordinated loan 核准附属贷款 9O{b8=\}  
arbitrage 套戥;套汇;套利 E%&E<<nhZ  
arbitrageur 套戥者;套汇者 CBu$8]9=  
arbitrary amount 临时款项 Aq*,cOF+  
arrangement 措施;安排;协定 ;\],R.!  
arrears 欠款 KB`">zq$u  
arrears of pay 欠付薪酬 pKzrdw-!  
arrears of revenue 逾期未收税款;逾期未收的帐项 3bK=Q3N  
articles of association 组织章程;组织细则;组织章程细则 '{F Od_uk%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &eIwlynm  
ascertainment of profit 确定利润 k:0nj!^4w>  
"Asia Clear" “亚洲结算系统” =rzhaU'A'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A4IPd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !4"<:tSO  
Asian Development Fund [ADF] 亚洲发展基金 JfVGs;_,  
Asian dollar bond 亚洲美元债券 nK>D& S_!  
Asian dollar market 亚洲美元市场 5X}OUn8  
Asian dollar rate 亚洲美元利率 +V,Ld&r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j=V2~ xA6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9oA-Swc[  
asked price 沽盘;喊价;索价;卖方报价 r.10b]b  
assessable income 应评税入息 "*oN~&flc  
assessable loss 应评税亏损 ?y4vHr"c  
assessable profit 应评税利润 wrEYbb  
assessable value 应评税值 G1S:hw%rp  
assessed profit 估定利润 QV*W#K\7q  
assessed value 经评估价值 N,?D<NjXl  
assessment 评税;评定;估价;评税单 wg{Y6X yH  
assessment number 评税编号;估价编号 W}.p,d  
assessment of additional tax 补加税评税 | X0Ys8f  
assessment of performance 业绩评估;实绩评价 S+M:{<AR  
Assessor 评税主任 #e5*Dr8  
asset price bubbles 资产价格泡沫 2\L}Ka|v  
asset-backed securities 具资产保证的证券 O/{W:hJjd  
assets accretion 资产增值 .,( ,<  
assets and liabilities 资产与负债 90]{4]y;  
assets betterment statement 资产递增表;资产改进表 K0\Wty0  
assets lending 实物放款;有抵押贷款 ko<VB#pOMr  
assets of the company passing on the death 死者去世时转移的公司资产 *l\vqgv.Z  
assets pledged as security for liabilities 用作负债抵押的资产 ;J40t14u  
assets portfolio 资产投资组合 Bg0 aLU)[  
assets price 资产价格 ey3;rY1  
assets quality 资产质素 ,';+A{aV  
assets realization 资产变现 `Ef &h V  
assets refinancing arrangement 资产再集资安排 \`:LPe  
assets securitization 资产证券化 :fE*fU@  
assets situated outside Hong Kong 在香港以外地方的资产 ?$\y0lHw/7  
assets stripping 削减资产;拆卖资产 G9uWn%5r  
assets value 资产值 7LdNE|IP  
assignee 承让人 k%v/&ojI  
assignment 转让;转让书;转让契 9,;+B8-A  
assignment of interest 权益转让 tf@x}  
assignment of letters patent and trade mark 专利证书及商标转让 ?G>#'T[  
assignment of property 物业转让;物业转让书 >5!/&D.q  
assignment right 转让权 `O/RNMaC  
assignor 转让人 vXi}B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 dj0`Q:VZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7OOod1  
associate member 附属会员 `[J(a u$z  
associated body corporate 相联法人团体 K\GIh8L  
associated company 相联公司;联属公司 lt&30nf=  
associated corporation 相联法团 AFcA5: ja  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wOp# mT  
公认会计师公会〔英国〕 umWZ]8  
Association of Futures Exchange Brokers 香港期货经纪协会 6@ HY+RCx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,`JXBI~  
association of underwriters 承保人组织 +/Lf4??JV  
assumption of control 接管 Eh)VU_D  
assurance 担保;保险;转易;转易书 SEXLi8;/  
assurance of interest 权益的转易 'k9hzk(*  
at 19XX price 按一九XX年价格计算 Z0e+CEzq  
at a discount 按赔价计算;按贴水价格计算;打折扣 5}4MXI4  
at a premium 按溢价计算;按升水价格计算 3*gWcPGe  
at call 通知付款;按通知 q[3b i!Q  
at constant market price 按固定市价计算 IK6XJsz$J  
at constant price 按固定价格计算 h;KI2k_^  
at cost 按成本计算 uhLg2G^h  
at current market price 按当时市价计算;按现时市价计算 ka&-tGg  
at current price 按当时价格计算;按现时价格计算 C"IP1N  
at factor cost 按要素成本计算;按生产要素成本计算 =;3|?J0=  
at money-of-the-day price 按付款当日价格计算 Eu )7@  
at or better 按指定或较佳价位〔买卖指令〕 5W!E.fz*T  
at par 按面值计算;平价 +Hb6j02#  
at sight 见票即付 >gr6H1  
at the close 按收市盘 Ffm Q$>S  
at the opening 按开市盘 7,e=|%7.  
attestation 见证;见证条款 #1zWzt|DW  
at-the-money option 平价期权 G<-)Kx  
attorney 受权人;受托代表人 #V8='qD  
attornment 新拥有人承认书 ]~(Ipz2NP  
attributable profit 可归属利润 /d >fp  
attributable share value 可归属股份价值 {-S0m=  
Auckland Stock Exchange 奥克兰证券交易所 \Rp)n=|  
auction 拍卖 kx1-.~)p(z  
auctioneer 拍卖商 7@DinA!  
audit 审计;核数 )M]4p6Y  
Audit Commission 审计署 $}k"wI[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |U^ ff^]  
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〕 +X;6%O;  
audit review 帐目审查 ,h]N*Z-I"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kozg8 `\]  
audited account 审计帐目;经审计的帐目 zPV/{)S  
audited annual account 经审计的周年帐目 $Y,]D*|"K  
audited balance sheet 经审计的资产负债表 X2i<2N*@  
auditor 核数师;核数主任;审计师 `bT{E.(T  
auditor's certificate 核数师证明书;审计师证明书  df 1* [  
auditor's report 核数师报告;审计师报告 JZL!(>tI  
Aussie bond 澳元债券 6XQ)Q)  
austerity budget 紧缩预算 @R2|=ox  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3<+l.Wly  
Australia All Ordinaries Index 澳洲所有普通股票指数 4kg9R^0  
Australian Dollar [AUD] 澳元 ^s5.jlZr@  
Australian Options Market 澳大利亚期权市场 5Cy)#Z{  
Australian Securities Commission 澳洲证券事务监察委员会 V7401@F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \0WMb  
Australian Stock Exchange 澳大利亚证券交易所 {.,OPR"\  
Austrian Schilling [ATS] 奥地利先令 x2ol   
authentication 认证;鉴证 *qb`wg  
authority to purchase 委托购买证;委购书 82)d.>  
authorization 认可;核准;授权;授权书 cR5<.$aY  
authorization by direction 指示授权 )edM@beY_  
authorization by instruction 指令授权 :za!!^  
authorization by warrant 令状授权 *h =7:*n  
authorization of unit trust 单位信托的认可 Z@ws,f^e  
authorized agent 指定代理人 Ew;<iY[  
authorized capital 法定资本 n1ED _9  
authorized clerk 出市员 I$ mOy{/#  
authorized dealer 认可交易商 5e2m EQU>  
authorized financial institution 认可财务机构 J)fS2Ni+  
authorized fund 认可基金 H1?1mH  
authorized fund house 获授权的基金公司;认可基金公司 >Le mTr  
authorized institution 认可机构 v}_$9&|S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 95!xTf  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sej$x)Q\t  
authorized insurer 获授权保险人;获认可承保人 gN]`$==c[  
authorized investment 特准投资项目 k2@IJ~  
authorized person 获授权人 "7<4NV@yQ  
authorized representative 获授权代表 hsE!3[[  
authorized share capital 法定股本 2hp x%H  
automated quotation system 自动报价系统 0"QE,pLe4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -xcz+pHQ  
自动交易系统〔香港期货交易所有限公司〕 nu3 A'E`'k  
automatic adjustment mechanism 自动调整机制 3?geJlD4  
automatic adjustment system 自动调整系统 AjlG_F  
Automatic Clearing House 自动票据交换所 8p211MQ<  
automatic exchange rates accumulation system 自动化汇率累集系统 Rxli;blzi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 N4Lk3]  
automatic teller machine [ATM] 自动柜员机 b R6bS7$  
autopay 自动转帐 cu"%>>,,  
available assets 可用资产 \D[BRE+  
available fiscal reserve 现存财政储备 {'ZnxK'  
available profit 可用利润 O:x=yj%^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ;4_n:XUgo;  
average 平均;平均数;海损 <^~F~]wnH  
average basic salary 平均基本薪金 UF{2Gx  
average consumer expenditure 平均消费开支;一般消费开支 67g/(4&  
average cost 平均成本 -(iJ<  
average cost of land production 增辟土地平均成本 cnc$^[c  
average daily turnover 平均每日成交额 MJC Yi<D  
average daily wage rate 平均每日工资率 Ww p^dx`!  
average expenditure pattern 平均开支模式 hB.dqv]^  
average growth rate 平均增长率 wLO/2V}/  
average net fixed assets 固定资产平均净值 #X8[g_d/  
average of relatives 相对价格平均数 .Sn1YAhE  
average price 平均价格 xn@jL;+<-  
average propensity to consume 平均消费倾向;一般消费倾向 Gt%kok  
average propensity to save 平均储蓄倾向;一般储蓄倾向 S3<v?tqLr  
average rate 平均率 @$*c0 . |z  
average revenue 平均收入;平均收益 lrE0)B5F  
average stock 平均库存;平均存货 x -!FS h8q  
average yearly rent 平均年租 9mnON~j5  
avoidance of double taxation 避免双重课税 + ND9###  
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 =<05PB  
-AT@M1K7%  
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