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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: m';#R9\Fz  
A share A股;甲类股份 c1PViko,>  
abatement of tax 减税;减扣免税额 C?{D"f`[]  
ABN AMRO Bank N.V. 荷兰银行 <sO?ev[  
above-the-line expenditure 线上项目支出;经常预算支出 >6XDX=JVI  
above-the-line receipt 线上项目收入;经常预算收入 )-)ss"\+Ju  
ABSA Asia Limited 南非联合亚洲有限公司 Fgskb"k/  
absolute change 绝对数值变更 g&q]@m  
absolute expenditure 实际开支 {3.*7gnY\L  
absolute guideline figure 绝对准则数字 |OOXh[y  
absolute interest 绝对权益 tSI& "-   
absolute order of discharge 绝对破产解除令 v'h3CaA9j  
absolute profit margin 绝对利润幅度 W^003*m~~K  
absolute value 实值;绝对值 Q^[e/U,  
absolutely vested interest 绝对既得权益 FPvuzBJ  
absorbed cost 已吸收成本;已分摊成本 1!X1wCT  
absorption 吸收;分摊;合并 .4I w=T_  
absorption rate 吸收率;摊配率;分摊率 4=~ 9v  
ACB Finance Limited 亚洲商业财务有限公司 W)|c[Q\  
acceptable form of reciprocity 合理的互惠条件 Z+r%_|kZ  
acceptable rate 适当利率;适当汇率 mVa?aWpez  
acceptance agreement 承兑协议 Q@7l"8#[t  
acceptance for honour 参加承兑 nt drXg  
acceptor 承兑人;接受人;受票人 <"hb#Tn  
acceptor for honour 参加承兑人  <V7SSm  
accident insurance 意外保险 <%M\7NDWDA  
Accident Insurance Association of Hong Kong 香港意外保险公会 5?Uo&e  
accident insurance scheme 意外保险计划 Tt{U"EFO  
accident year basis 意外年度基准 NY.}uZ  
accommodation 通融;贷款 u82h6s<'W  
accommodation bill 通融票据;空头票据 1NuR/DO  
accommodation party 汇票代发人 a#YuKh?  
account balance 帐户余额;帐户结余 ;I[ht  
account book 帐簿 :!(YEF#}  
account collected in advance 预收款项 1RCXc>}/  
account current book 往来帐簿 lr-12-D%-  
account of after-acquired property 事后取得的财产报告 N$C{f;xV  
account of defaulter 拖欠帐目 L[CU  
account payable 应付帐款 |sA4:Aq  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @c6"RHG9  
account receivable 应收帐款 c"sj)-_  
account receivable report 应收帐款报表 P#w}3^  
account statement 结单;帐单;会计财务报表 ub[""M?  
account title 帐户名称;会计科目 <\E"clZI  
accountant's report 会计师报告 +8Of-ZUx  
Accountant's Report Rules 会计师报告规则 f-vZ2+HP  
accounting and auditing procedure 会计与审计程序;会计与核数程序 u+I3IdU3  
Accounting Arrangements 《会计安排》 y T[Lzv#  
accounting basis 会计基础 J"/ JRn  
accounting by Official Receiver 破产管理署署长呈交的帐目 \_lG#p|  
Accounting Circular 《会计通告》 |P^]@om  
accounting class 会计类别 '.]e._T  
accounting date 记帐日期;会计结算日期 dNOX&$/=  
accounting for money 款项核算 A Z4|&iT  
Accounting Officer 会计主任 BO?mQu~  
accounting period 会计报告期;会计期 ;[FW!  
accounting policy 会计政策;会计方针  KYnW7|*  
accounting practice 会计惯例 fndK/~?]H  
accounting principle 会计准则 >{j,+$%kp  
accounting record 会计记录 3DxZ#/!  
accounting report 会计报告 eFt\D\XOW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z[a O_6L  
Accounting Society of China 中国会计学会 2=igS#h  
accounting statement 会计报表 j5PaSk&o=  
accounting system 会计制度;会计系统 }V\P,ck  
accounting transaction 会计事项;帐务交易 di8W2cwz  
accounting treatment 会计处理 ]cx"  
accounting year 会计年度 /d{glOk  
accretion 增值;添加 //#xK D  
accrual 应计项目;应累算数目 fKPiRlLS  
accrual basis 应计制;权责发生制 I(z>)S'7r  
accrual basis accounting 应计制会计;权责发生制会计 9=Y,["br$_  
accrue 应累算;应计 A Oby*c  
accrued benefit 应累算利益 A8 \U CG  
accrued charges 应计费用 B@ZqJw9J[  
accrued cumulative preference share dividend 应累算的累积优先股股息 @o}1n?w  
accrued expenses 应累算费用 `V]egdO  
accrued interest payable 应付利息;应计未付利息 u&1j>`~qJ  
accrued interest receivable 应收利息;应计未收利息 bHhC56[M  
accrued right 累算权益 ,"P5D&,_  
accruing profit 应累算的利润 S1D9AcK  
accumulated fiscal reserve 累积财政储备 %MfGVx}nG  
accumulated profit 累积利润;滚存溢利 zkjPLeX  
accumulated reserve 累积储备 P]!LN\[  
accumulation of surplus income 累积收益盈余 a/`c ef  
acquired assets 既得资产 T)b3N| ONB  
acquisition 收购;购置;取得 l@,);w=_P  
acquisition cost 购置成本 g0^~J2sDd  
acquisition expenses 购置费用 >Sc$R0  
acquisition of 100% interest 收购全部股权 &/B2)l6a  
acquisition of control 取得控制权 aDm-X r  
acquisition of fixed assets 购置固定资产 *]{9K  
acquisition of shell “买壳” mr:kn0  
acquisition price 收购价 2uvQf&,  
act of God 天灾 s(1_:  
acting partner 执事合伙人 9F2P(aS  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z5x ,fQw6O  
active partner 积极参与的合伙人 AzHIp^  
active trading 交投活跃 LVPt*S=/  
actual circulation 实际流通 K!IF?iell  
actual cost 实际成本 OSSd;ueur$  
actual expenditure 实际开支;实际支出 *23m-  
actual income 实际入息;实际收入;实际收益 L LYHr  
actual market 现货市场 3v9gb,)y\  
actual price 现货价;实际价格 uS! 35{.>  
actual profit 实际利润 uB5h9&57  
actual quotation 实盘;实际价位;实际报价 p{mxk)A  
actual year basis 按实际年度计算 qT4I Y$h  
actuals 实货 Z:\;R{D  
actuarial investigation 精算调查 ?;0nJf  
actuarial principle 精算原则 ?RgU6/2  
actuarial report 精算师报告 Bg+<*z-?e  
Actuarial Society of Hong Kong 香港精算学会 Fpj6Atk  
actuarial valuation 精算师估值 pRQ fx^ On  
actuary 精算师 !A'`uf4u  
ad referendum agreement 暂定协议;有待覆核的协定 o9U0kI=W  
ad valorem duty 从价税;按值征税 5]4<!m  
ad valorem duty system 从价税制 AJ;u&&c4C\  
ad valorem fee 从价费 ka?IX9t\  
ad valorem tariff 从价关税 8w{#R{w  
additional allowance 额外免税额 d8Q_6(Ar|  
additional amount for unexpired risk 未过期风险的额外款额 c8k6(#\  
additional assessable profit 补加应评税利润 hRuo,FS#:  
additional assessment 补加评税 !.;xt L   
additional commitment 额外承担 "TBQNWZ  
additional commitment vote 额外承担拨款 xZ9}8*Q&:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,z?<7F1q=  
additional dependent parent allowance 供养父母额外免税额 2a._?(k_y  
additional provision 额外拨款 9B!im\]O  
additional stamp duty 附加印花税 veYsctK~  
additional tax 补加税罚款;补加税款 4b3F9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'k-u9  
adjudged bankrupt 被裁定破产 &;6|nl9;  
adjudicated bankrupt 裁定破产人 |d/x~t=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >gX0Ij#G  
adjudication of bankruptcy 裁定破产;宣告破产 nZ`2Z7!  
adjudication of insolvency 裁定无力偿还债务 [a>JG8[ ,t  
adjusted actual 经调整的实数;调整后的实数 ooLnJ Y#  
adjusted current assets 经调整的流动资产;调整后的流动资产 `}k&HRn  
adjusted figure 经调整的数字;调整后的数额 Z ,|1G6f@  
adjusted liabilities 经调整的负债;调整后的负债 ^*cMry  
adjusted loss 经调整的亏损;调整后的亏损 lRF_ 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 ~uhyROO,G"  
adjusted profit 经调整的利润;调整后的利润 wzHjEW  
adjusted surplus 经调整的盈余额;调整后的盈余额 :/yr(V{  
adjusted value 经调整的价值;调整后的价值 a'_MhJzs  
adjustment 调整;修订;理算〔保险〕 /XWPN(JC?  
adjustment centre 调剂中心 Ie^Dn!0S  
adjustment lag 调整过程的时间差距;调整时差 W%cj39$  
adjustment mechanism 调整机制 !^>LOH>j  
adjustment of loss 亏损调整 AhbT/  
adjustment process 调整过程;调整程序 4! Oa4  
adjustment range 调整幅度  `5k6s,  
administered exchange rate 受管制汇率 o@<6TlZM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ecY ^C3+S  
administration expenses 行政费用 |"Xi%CQ2  
administration fee 手续费;行政费 4i[v ew  
administration in bankruptcy 破产管理 &J6o$i  
administration order 遗产管理令 m' Ekp  
administrator 管理人;遗产管理人 5I8FD".i  
administrator of the estate 遗产管理人 X YNUss  
admission of debt 债项承认书  \pewbu5^  
admission of proof 接纳债权证明 #FQm/Q<0  
advance 放贷款项;垫付款项;预支款项;预付款项 dVsAX(  
advance account 暂支帐目;预付款帐户 a O"nD_7  
advance compensation 预付补偿金 YmO"EWb  
advance from shareholder 股东垫款 7U{b+=,wK  
advance pending reimbursement 预支以待日后付还 {0A[v}X ~  
advanced economy 先进经济体系 b2}QoJ@`  
advancement 预付;预付财产 `L"p)5H  
advances warrant 垫款令 e~t}z_>F  
advancing 贷出 :"<B@Z  
adverse balance 逆差 c5B_WqjJ  
adverse exchange 逆汇 FfD ,cDs  
advertisement addressed to shareholders 在报章刊登的致股东通告 7kX7\[zN  
advice for collection 托收通知书 2vh!pez_  
advice of drawing 提款通知书;汇票通知书 X>6 ~{3  
advice of payment 付款通知 MuFU?3ovG*  
Advisory Committee [Securities and Futures Commission] @ V7ooo!  
谘询委员会〔证券及期货事务监察委员会〕 -KIVnV=&m  
Advisory Committee on Diversification 经济多元化谘询委员会 A<YZBR_  
affidavit 誓章;遗产申报誓章 Mk'n~.mb  
affidavit of no receipt 述明无收款的誓章 /,rF$5G,  
affiliate 联号;联营公司;附属公司 ."!8B9 s  
affiliated company 附属公司;联号;联营公司 PBAz` y2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 YL9t3 ]  
affordability 负担能力 k[r./xEv+t  
African Development Bank [AfDB] 非洲开发银行 uhw5O9  
after-acquired property 事后取得的财产 Eis%)oE  
after-hours dealing 市后交易 `G ;Lz^  
after-tax profit 税后盈利;税后利润;税后溢利 ArmL,  
agency agreement 代理协议 F)E7(Un`8  
agency expenses 代理机构的开支 Cb@S </b  
agency fee 代理费 6wpND|cT  
Agency Law 《代理法》 <PfPh~  
agent 代理人;承销人 k@t,[  
agent of company 公司代理人 PO%yWns30o  
agent's fee 代理人费;经纪费 < o'7{  
aggregate 总计;总数;总体数字 9?}rpA`P  
aggregate amount 总款额;总额 0>~6Z  
aggregate assets and liabilities 总体资产与负债 $@u^Jt, ?  
aggregate at constant price 按固定价格计算的总体数字 1VjeP *  
aggregate demand 总需求 qh)!|B  
aggregate gross position 总持仓量 -9H!j4]T?  
aggregate limit 总限额 N}l]Ilm$34  
aggregate of salaries tax 合计薪俸税 S,"ChR  
aggregate performance 总体表现;总体业绩 "f&i 251  
aggregate supply 总体供应 a_pCjG89  
aggregate surplus 总盈余 llZ"uTK\M  
aggregate total 整体总额 DETajf/<F  
aggregate value 总值;合计价值 9A} kkMB:  
aggregated basis 合计基准 . ~A"Wyu\  
aggregated net chargeable income 合计应课税入息实额 cP#]n)<  
aggregation 合并计算;合计;总和 8Snq75Q<   
aggregation of incomes of husband and wife 夫妇入息合并计算 <SC|A|  
aggregation of property 财产的总和 tZNad  
agio 差价;贴水 wWOT*R_  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 2ucF( ^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MR)KLM0  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 '#4mDz~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d'AviW>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 V&,<,iNN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5cNzG4z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (;2J(GZ:$U  
agreement for a settlement 授产协议 od5w9E.  
agreement for assignment 转让协议 :LIKp;  
agreement for sale 售卖协议;买卖协议 @8<uAu%  
agreement for sale and purchase 买卖协议 X^ ^?}>t[  
agreement for the payment of interest 支付利息协议 S)'q:`tZo  
agreement for the repayment of money 还款协议 YAC zznN  
agreement of reinsurance 再保险协议 )(ZPSg$/F  
Agricultural Bank of China 中国农业银行 o wpJ7S1~  
air passenger departure tax 飞机乘客离境税 i3kI2\bd/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~gi( 1<#  
airport tax 机场税 L$TKO,T  
alcohol duty 酒精税 >e$^# \D  
alienation 让与;让渡;转让 ,5<`+w#a  
alimony 生活费;赡养费 SG|i/K|7  
All Ordinaries Index [AOI] 所有普通股指数 yz2oS|0'  
all risks 全险;综合险 U70@}5!  
All Sales Record for Stock Market 《股票市场成交报告》 [q>i  
Allied Capital Resources Limited 新联财务有限公司 y8~)/)l&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2`FsG/o\T~  
allocation letter 拨款信件 d T,m{[+  
allocation of fund 分配款项;预留款项 (fGJP*YO  
allocation of profit 利润分配;溢利分配 SVs~,  
allocation warrant 拨款令 j=jrzG+`  
allotment 分配;配股 HyX4ob[X  
allotment notice 股份配售通知;配股通知 eR* ]<0=  
allotment of shares 股份分配 .{]c&Ef+f  
allowable 可获宽免;免税的 /"%IhX-  
allowable business loss 可扣除的营业亏损 Lx:9@3'7'  
allowable expenses 可扣税的支出 dpGQ0EzH^  
allowance 免税额;津贴;备抵;准备金 U*R~w5W.[  
allowance for debts 债项的免税额 +} !F(c  
allowance for depreciation by wear and tear 耗损折旧免税额 }rMpp[  
allowance for funeral expenses 殡殓费的免税额 G4exk5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hA,rSq  
allowance for repairs and outgoings 修葺及支出方面的免税额 pXT$Y8M  
allowance to debtor 给债务人的津贴 Fx88 R !  
alteration of capital 资本更改 f/[?5M[  
alternate trustee 候补受托人 ;AL@<,8  
amalgamation 合并 /DG`Hg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U9p.Dh~)vG  
ambit of charges 征税范围;收费范围 x{`<);CQ  
amended valuation 经修订的估值 -TU{r_!Z(  
American Commodities Exchange 美国商品交易所 Q0"F> %Cn  
American Express Bank Limited 美国运通银行 @8M2'R\  
American Stock Exchange 美国证券交易所 VF!kr1n!  
amortization 摊销 zRJKIm  
amount due from banks 存放银行同业的款项 l6DIsR  
amount due from banks abroad 存放海外银行同业的款项 *~<]|H5~  
amount due from holding companies 控股公司欠款 E5[]eg~w%{  
amount due from local banks 存放本港银行同业的款项 E=_B@VJknW  
amount due to banks 银行同业的存款 :: 72~'tw  
amount due to banks abroad 海外银行同业的存款 5wFS.!xD  
amount due to holding companies 控股公司存款 4FHX#`  
amount due to local banks 本港银行同业的存款 X @jYQ.  
amount due to outport banks 外埠银行同业的存款 K^qUlyv  
amount for note issue 发行纸币的款额 Oi%~8J>  
amount of bond 担保契据的款额 g d}TTe  
amount of consideration 代价款额 soVZz3F  
amount of contribution 供款数额 PN^1  
amount of indebtedness 负债款额 I'%H:53^0  
amount of principal of the loan 贷款本金额 _:=OHURc  
amount of rates chargeable 应征差饷数额 O<d?'{  
amount of share capital 股本额 x< y[na  
amount of sums assured 承保款额 - 2na::<K  
amount of variation 变动幅度 O7'^*"S  
amount of vote 拨款数额 X$h~d8@r  
amount payable 应付款额 H"RF[bX(  
amount receivable 应收款额 l0_E9qh-i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [U7,\o4w  
analysis 分析 ?eVuz x  
ancillary risk 附属风险 19-yM`O  
annual account 周年帐目;周年帐目报表;年度决算;年结 Y <i}"eI*  
annual accounting date 年结日期 -MW(={#   
annual allowance 每年免税额;年积金;年度津贴;年津 ' /<b[  
annual balance 年度余额 F-7b`cF9[r  
annual disposable income 每年可动用收入 *(q8?x0>  
annual estimates 周年预算  q>.t~  
annual fee 年费 N9h@1'>  
annual general meeting 周年大会 ![hhPYmV  
annual growth rate 年增率;每年增长率 RJs G]`  
annual long-term supplement 长期个案每年补助金 f, j(uP  
annual pensionable emolument 可供计算退休金的年薪 ~Ow23N  
annual report 年报 rKs WS~U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;s B:s9M  
annual return 周年报表;周年申报表;每年报税表格 )%@WoBRj  
Annual Return Rules 《周年报表规则》 !#4HGjPI  
annual review of consumer prices 每年消费物价回顾 yY-t4WeXP  
annual roll-forward basis 逐年延展方式 =qR7-Q8B  
annual salary 年薪 Cv(N5mA2  
annual statement 年度报表;年度决算表 ^]!1'xg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 YM.IRj2/1  
annuitant 年金受益人 /R$x-7t)^(  
annuity 年金 y~ 4nF  
annuity contract 年金合约 (Rg!km%2T  
annuity on human life 人寿年金 2gR_1*|  
antecedent debt 先前的债项 +:Q/<^Z  
ante-dated cheque 倒填日期支票 1;~1U9V  
anticipated expenditure 预期开支 DoB3_=yJ+  
anticipated net profit 预期纯利 @C [|'[xQ  
anticipated revenue 预期收入 G@<lwnvD*J  
anti-inflation measure 反通货膨胀措施 n6UU6t{  
anti-inflationary stance 反通货膨胀立场 QRh4f\fY  
apparent deficit 表面赤字 nMdN$E  
apparent financial solvency 表面偿债能力 ^5 =E`q".  
apparent partner 表面合伙人 }xlmsOHuI  
application for personal assessment 个人入息课税申请书 j{-7Pf8A  
application of fund 资金应用 ;OCI.S8  
application to release as liquidator and to destruct the books of accounts and documents /z?7ic0  
申请免除清盘人职务及毁灭帐簿与文件 [W;dguh  
appointed actuary 委任精算师 QOy&!6  
appointed auditor 委任核数师;委任审计师 z.Kq}r^  
appointed trustee 委任的受托人 x|i3e& D  
appointer 委任人 rxI&;F#  
apportioned pro rata 按比例分摊 tBI+uu aa2  
apportionment 分配;分摊 Rpd/9x.)&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X*yp=qI  
apportionment formula 分摊方程式 <RVtLTd/  
apportionment of estate duty 遗产税的分摊 }' 0Xz9/ l  
appraisal 估价;评估 ,u^0V"hJ  
appreciable growth 可观增长 C2|2XL'l(C  
appreciable impact 显着影响 Xg3[v3m|  
appreciable increase 可观增长 XaS_3d  
appreciation 增值;升值 3$yL+%i  
appreciation against other currencies 相对其他货币升值 8 ]MzOGB8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2bxMIr  
appreciation tax 增值税 H;Qn?^  
appropriation 拨款;拨用;拨付 uW'4 Kt  
appropriation account 拨款帐目 >N1]h'q>  
Appropriation Bill 拨款法案 Y[]+C8"O  
appropriation-in-aid system 补助拨款办法 ]`H.qV  
approved assets 核准资产 u0KZrz  
approved basket stock 认可一篮子证券 =(5GU<}  
approved budget 核准预算 bYB}A :  
approved charitable donation 认可慈善捐款 (U(x[Df)  
approved charitable institution 认可慈善机构 r<"/P`r  
approved currency 核准货币;认可货币 LU7)F,ok  
approved estimates 核准预算 n:."ZBtY*  
approved estimates of expenditure 核准开支预算 zXU{p\;)\  
approved overseas insurer 核准海外保险人 mXM>6>;y  
approved overseas trust company 核准海外信托公司 j/mp.'P1k  
approved pooled investment fund 核准汇集投资基金 FY}*Z=D%  
approved provident fund scheme 认可公积金计划 yB{o_1tc  
approved provision 核准拨款 v/+}FS=  
approved redeemable share 核准可赎回股份 (Tb0PzA  
approved regional stock 认可地区性证券 ^o\p|f>f  
approved retirement scheme 认可退休金计划 9v,8OK)  
approved subordinated loan 核准附属贷款 Z?aR9OTP  
arbitrage 套戥;套汇;套利 w*P4_= :%Y  
arbitrageur 套戥者;套汇者 !!O{ ppM  
arbitrary amount 临时款项 z\d2T%^:g(  
arrangement 措施;安排;协定 UKQ&TV}0  
arrears 欠款 CvWEXY_P2  
arrears of pay 欠付薪酬 ?q}wl\"8  
arrears of revenue 逾期未收税款;逾期未收的帐项 JJ=is}S|  
articles of association 组织章程;组织细则;组织章程细则 "{"2h>o#D}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 vK7,O%!S  
ascertainment of profit 确定利润 ^J~4~!  
"Asia Clear" “亚洲结算系统” nGgc~E$j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A1}+j-D7!y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .FRF<_`^  
Asian Development Fund [ADF] 亚洲发展基金 ER0#$yFpM  
Asian dollar bond 亚洲美元债券 J15T!_AW<  
Asian dollar market 亚洲美元市场 PR6uw  
Asian dollar rate 亚洲美元利率 "UnSZ[;t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .ehvhMuG|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Vy~$%H94  
asked price 沽盘;喊价;索价;卖方报价 fQ4$@  
assessable income 应评税入息 <7] Y\{+  
assessable loss 应评税亏损 <@!kR$Rd  
assessable profit 应评税利润 `0sk2fn  
assessable value 应评税值 /G+gk0FW  
assessed profit 估定利润 #R4KBXN  
assessed value 经评估价值  AlaN;  
assessment 评税;评定;估价;评税单 JP*mQzZL  
assessment number 评税编号;估价编号 x i,wL0{  
assessment of additional tax 补加税评税 ,O{ 5   
assessment of performance 业绩评估;实绩评价 )qXe`3 d5  
Assessor 评税主任 9<CUsq@i:  
asset price bubbles 资产价格泡沫 U)]natB  
asset-backed securities 具资产保证的证券 A@AGu#W  
assets accretion 资产增值 A"VXs1>_^  
assets and liabilities 资产与负债 k 0Yixa  
assets betterment statement 资产递增表;资产改进表 B4&pBiG&f6  
assets lending 实物放款;有抵押贷款 b/Q"j3  
assets of the company passing on the death 死者去世时转移的公司资产 3Dvk oV  
assets pledged as security for liabilities 用作负债抵押的资产 )'|W[Sh?  
assets portfolio 资产投资组合 nqJV1h  
assets price 资产价格 ua-|4@YO  
assets quality 资产质素 |o) _=Fx  
assets realization 资产变现 Ao0PFY  
assets refinancing arrangement 资产再集资安排 R3`W#`  
assets securitization 资产证券化 x#mk[SV  
assets situated outside Hong Kong 在香港以外地方的资产 iPpJ`i#@+  
assets stripping 削减资产;拆卖资产 _cN)q  
assets value 资产值 m48Y1'4  
assignee 承让人 G{=$/&St  
assignment 转让;转让书;转让契 6dp_R2zH~o  
assignment of interest 权益转让 !$# 4D&T  
assignment of letters patent and trade mark 专利证书及商标转让 XPTB,1g+f  
assignment of property 物业转让;物业转让书 G_4P)G3H  
assignment right 转让权 l #z`4<  
assignor 转让人 =@XR$Uud6  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }"H900WE|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $m oa8  
associate member 附属会员 1*b%C"C  
associated body corporate 相联法人团体 gRI|rDC)B  
associated company 相联公司;联属公司 O G}&%NgH  
associated corporation 相联法团 tTp`e0L*m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XhV"<&v  
公认会计师公会〔英国〕 ofCP>Z-  
Association of Futures Exchange Brokers 香港期货经纪协会 N6%q%7F.:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4FdH:os  
association of underwriters 承保人组织 |JQKxvjT  
assumption of control 接管 RE$-{i  
assurance 担保;保险;转易;转易书 f L?~1i =  
assurance of interest 权益的转易 Kp;o?5H  
at 19XX price 按一九XX年价格计算 Xrn~ ]P7  
at a discount 按赔价计算;按贴水价格计算;打折扣 Te#[+B?  
at a premium 按溢价计算;按升水价格计算 _>64XUZ<n  
at call 通知付款;按通知 `2  
at constant market price 按固定市价计算 >[=`{B  
at constant price 按固定价格计算 \Da$bJ  
at cost 按成本计算 L-dKZ8Q  
at current market price 按当时市价计算;按现时市价计算 t}l<#X5  
at current price 按当时价格计算;按现时价格计算 uB5o Ghu-  
at factor cost 按要素成本计算;按生产要素成本计算 O0YGjS|d  
at money-of-the-day price 按付款当日价格计算 IxR:a(  
at or better 按指定或较佳价位〔买卖指令〕 x%&V!L  
at par 按面值计算;平价 '8 #*U  
at sight 见票即付 N3RwcM9+;  
at the close 按收市盘 \vQ (  
at the opening 按开市盘 >z$|O>j  
attestation 见证;见证条款 ]!w52kF7  
at-the-money option 平价期权 3i~{x[Jc  
attorney 受权人;受托代表人 r'?&VS-Cj  
attornment 新拥有人承认书 ,#Y".23G  
attributable profit 可归属利润 (6'Hzl^Kp  
attributable share value 可归属股份价值 gk%ye&:f  
Auckland Stock Exchange 奥克兰证券交易所 P 'k39  
auction 拍卖 Wfy+7$14M  
auctioneer 拍卖商 hp}8 3.oA  
audit 审计;核数 }clNXtN  
Audit Commission 审计署 Mq?21gW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7?s>u937  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 *CSFkWVa  
audit review 帐目审查 GssoT<Y)Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zv@o- R$l  
audited account 审计帐目;经审计的帐目 o\[nGf C&  
audited annual account 经审计的周年帐目 `#F>?g$2  
audited balance sheet 经审计的资产负债表 uESHTX/[  
auditor 核数师;核数主任;审计师 8~&v\GDkF  
auditor's certificate 核数师证明书;审计师证明书 Xw)+5+t"{  
auditor's report 核数师报告;审计师报告 s]OXB {M  
Aussie bond 澳元债券 0@;E8^pa  
austerity budget 紧缩预算 m^KkS   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `0N/ /Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 \g/E4U .+  
Australian Dollar [AUD] 澳元 :;QLoZh^  
Australian Options Market 澳大利亚期权市场 [MG:Ym).2`  
Australian Securities Commission 澳洲证券事务监察委员会  >TgO|mq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P) #rvTDRw  
Australian Stock Exchange 澳大利亚证券交易所 p*A//^wQ  
Austrian Schilling [ATS] 奥地利先令 5T`39[Fya  
authentication 认证;鉴证 %## bg<  
authority to purchase 委托购买证;委购书 ;d:7\  
authorization 认可;核准;授权;授权书 %l,EA#89 s  
authorization by direction 指示授权 isqW?$s  
authorization by instruction 指令授权 d1N&J`R\1  
authorization by warrant 令状授权 1>1!oml1E  
authorization of unit trust 单位信托的认可 $2 0*&4y^  
authorized agent 指定代理人 M:N> {_1&  
authorized capital 法定资本 seim?LK  
authorized clerk 出市员 ^m\n[<x^  
authorized dealer 认可交易商 -v] 0@jNe  
authorized financial institution 认可财务机构 8~7EWl  
authorized fund 认可基金 EBm\rM8  
authorized fund house 获授权的基金公司;认可基金公司 xgVt0=q  
authorized institution 认可机构 i7_BnJJX{B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N]~q@x;<)3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fpUX @b  
authorized insurer 获授权保险人;获认可承保人 "]% L{a P  
authorized investment 特准投资项目 89l}6p/L  
authorized person 获授权人 3%k+<ho(  
authorized representative 获授权代表 N?p $-{  
authorized share capital 法定股本 p /:L;5F  
automated quotation system 自动报价系统 @M-bE=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I| hG"i  
自动交易系统〔香港期货交易所有限公司〕 =`")\?z}  
automatic adjustment mechanism 自动调整机制 42~;/4  
automatic adjustment system 自动调整系统 hLF@'ln  
Automatic Clearing House 自动票据交换所 LT!4pD:a  
automatic exchange rates accumulation system 自动化汇率累集系统 q#1um @m3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &q+ %OPV  
automatic teller machine [ATM] 自动柜员机 Qw ED>G|  
autopay 自动转帐 ZtiOf}@i\  
available assets 可用资产 4Y'qo M;  
available fiscal reserve 现存财政储备 @: NrC76  
available profit 可用利润 aOOY_S E  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 rB\UNXy  
average 平均;平均数;海损 @eul~%B{X  
average basic salary 平均基本薪金 . 2WZb_ B  
average consumer expenditure 平均消费开支;一般消费开支 Wo%&,>]<H  
average cost 平均成本 /<5/gV 1Q  
average cost of land production 增辟土地平均成本 tfsG P]9$  
average daily turnover 平均每日成交额 DvGtO)5._  
average daily wage rate 平均每日工资率 &c'unKH  
average expenditure pattern 平均开支模式 -$*YN{D+  
average growth rate 平均增长率 }x+{=%~N  
average net fixed assets 固定资产平均净值 &Jj ?C  
average of relatives 相对价格平均数 &p*N8S8  
average price 平均价格 MTQdyTDHl  
average propensity to consume 平均消费倾向;一般消费倾向 sfH|sp  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0&Qn7L  
average rate 平均率 ($-o"y"x  
average revenue 平均收入;平均收益 h`)r :a7  
average stock 平均库存;平均存货 7dLPy[8";t  
average yearly rent 平均年租 'del|"h!M  
avoidance of double taxation 避免双重课税 i/->g:47P  
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 StE4n0V  
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