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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: ~Wv?p4  
A share A股;甲类股份 ;O>fy :$'  
abatement of tax 减税;减扣免税额 @kymL8"2w  
ABN AMRO Bank N.V. 荷兰银行 #IDCCD^1=  
above-the-line expenditure 线上项目支出;经常预算支出 UlytxWkUX  
above-the-line receipt 线上项目收入;经常预算收入 >^N :A  
ABSA Asia Limited 南非联合亚洲有限公司 `;@4f |N9  
absolute change 绝对数值变更 ![%,pip2/&  
absolute expenditure 实际开支 s6uAF(4,  
absolute guideline figure 绝对准则数字 h65j,v6B  
absolute interest 绝对权益 rg.if"o  
absolute order of discharge 绝对破产解除令 H)tDfk sq\  
absolute profit margin 绝对利润幅度 k*^W lCZ3  
absolute value 实值;绝对值 # w6CL  
absolutely vested interest 绝对既得权益 "-%H</  
absorbed cost 已吸收成本;已分摊成本 v^'~-^s  
absorption 吸收;分摊;合并 iSHl_/I<  
absorption rate 吸收率;摊配率;分摊率 nrBitu,  
ACB Finance Limited 亚洲商业财务有限公司 !f 6  
acceptable form of reciprocity 合理的互惠条件 :DJ@HY  
acceptable rate 适当利率;适当汇率 w4a7c  
acceptance agreement 承兑协议 5;Xrf=  
acceptance for honour 参加承兑 *E'K{?-K  
acceptor 承兑人;接受人;受票人 wt;aO_l  
acceptor for honour 参加承兑人 xkovoTzV  
accident insurance 意外保险 jfamuu7  
Accident Insurance Association of Hong Kong 香港意外保险公会 B?Skw{&  
accident insurance scheme 意外保险计划 (%}C  
accident year basis 意外年度基准 Y2EN!{YU  
accommodation 通融;贷款 @35 shLs  
accommodation bill 通融票据;空头票据 wP*Z/}Uum+  
accommodation party 汇票代发人 ,jmG!qJb  
account balance 帐户余额;帐户结余 3FN? CN] O  
account book 帐簿 3LR Eue7Gr  
account collected in advance 预收款项 RSC-+c6 1  
account current book 往来帐簿 _(foJRr  
account of after-acquired property 事后取得的财产报告 -f=hL7NW  
account of defaulter 拖欠帐目 /jD'o>  
account payable 应付帐款 KG$2u:n  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9j`-fs@:  
account receivable 应收帐款 |{T2|iJI  
account receivable report 应收帐款报表 }__+[-  
account statement 结单;帐单;会计财务报表 A$cbH.  
account title 帐户名称;会计科目 _L":Wux  
accountant's report 会计师报告 bSfQH4F  
Accountant's Report Rules 会计师报告规则 "Cb<~Dy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6tguy  
Accounting Arrangements 《会计安排》 c^y 1s*  
accounting basis 会计基础 R8l9i2  
accounting by Official Receiver 破产管理署署长呈交的帐目 xJCpWU3wM  
Accounting Circular 《会计通告》 xTT>3Fj  
accounting class 会计类别 xFZq6si?  
accounting date 记帐日期;会计结算日期 Rd)QVEk>SD  
accounting for money 款项核算 UZ#2*PH2E  
Accounting Officer 会计主任 >YLm]7v}  
accounting period 会计报告期;会计期 s9iM hCu|  
accounting policy 会计政策;会计方针 \BL9}5y  
accounting practice 会计惯例 @#apOoVW>  
accounting principle 会计准则 SCij5il%  
accounting record 会计记录 VzesqVx  
accounting report 会计报告 )Yml'?V"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?}[keSEh>  
Accounting Society of China 中国会计学会 VM[8w`  
accounting statement 会计报表 D 3PF(Wx  
accounting system 会计制度;会计系统 il~,y8WTU{  
accounting transaction 会计事项;帐务交易 jPfoI-  
accounting treatment 会计处理 /7^~*  
accounting year 会计年度 H;2pk  
accretion 增值;添加 (&(f`c@I  
accrual 应计项目;应累算数目 <T).+ M/  
accrual basis 应计制;权责发生制 Cp%|Q.?  
accrual basis accounting 应计制会计;权责发生制会计 Ee O{G*pq  
accrue 应累算;应计 W= !f  
accrued benefit 应累算利益 U{EW +>  
accrued charges 应计费用 4%TC2Laii  
accrued cumulative preference share dividend 应累算的累积优先股股息 N!AFsWV  
accrued expenses 应累算费用 T (qu~}  
accrued interest payable 应付利息;应计未付利息 cO:x{~  
accrued interest receivable 应收利息;应计未收利息 #=rR[:M  
accrued right 累算权益 F~1R.r_Lu  
accruing profit 应累算的利润 scdT/|(U$  
accumulated fiscal reserve 累积财政储备 E _K7.c4M  
accumulated profit 累积利润;滚存溢利 gA6C(##0  
accumulated reserve 累积储备 5 S 1m&s5k  
accumulation of surplus income 累积收益盈余  <CFu r  
acquired assets 既得资产 $dR%8@.H  
acquisition 收购;购置;取得 XebCl{HHp  
acquisition cost 购置成本 uT1x\Rt|e  
acquisition expenses 购置费用 _D~a4tgS  
acquisition of 100% interest 收购全部股权 k{~5pxd-t  
acquisition of control 取得控制权 Y*Pr  
acquisition of fixed assets 购置固定资产 {8' 5  
acquisition of shell “买壳” ' vwBG=9C  
acquisition price 收购价 6{M.S}.^  
act of God 天灾 iaB5t<t1r  
acting partner 执事合伙人 GOt@x9%  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /?sV\shy  
active partner 积极参与的合伙人 [# :k3aFz  
active trading 交投活跃 Ev%\YI!MaY  
actual circulation 实际流通 <$ 5\^y,V  
actual cost 实际成本 3r\QLIr L8  
actual expenditure 实际开支;实际支出 ZU`"^FQ3A  
actual income 实际入息;实际收入;实际收益 W>~V?%F&'  
actual market 现货市场 X\;y;pmRH  
actual price 现货价;实际价格 P.o W#Je  
actual profit 实际利润 ?CIa)dhu  
actual quotation 实盘;实际价位;实际报价 &~i1 @\]  
actual year basis 按实际年度计算 *4ID$BmO  
actuals 实货 G.Q+"+* ^  
actuarial investigation 精算调查 8PQt8G.  
actuarial principle 精算原则 M-NR!?9  
actuarial report 精算师报告 jAu/] HZx  
Actuarial Society of Hong Kong 香港精算学会 *$QUE0  
actuarial valuation 精算师估值 5J,vH  
actuary 精算师 \m<*3eS  
ad referendum agreement 暂定协议;有待覆核的协定 IY'S<)vOY  
ad valorem duty 从价税;按值征税 `)'YU^s  
ad valorem duty system 从价税制 L,i-T:Z~=  
ad valorem fee 从价费 Fq8Z:;C8  
ad valorem tariff 从价关税 [(C lvGx  
additional allowance 额外免税额 y3x_B@}BY  
additional amount for unexpired risk 未过期风险的额外款额 w^~,M3(+)1  
additional assessable profit 补加应评税利润 =6Z 1yw7s  
additional assessment 补加评税 q bo`E!K  
additional commitment 额外承担 | !Knd ^}  
additional commitment vote 额外承担拨款 wegBMRQVp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zIu1oF4[  
additional dependent parent allowance 供养父母额外免税额 HkrNt/]  
additional provision 额外拨款 N67m=wRx  
additional stamp duty 附加印花税 D3]_AS&\  
additional tax 补加税罚款;补加税款 j0J6ySlY  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8 =d9*lm  
adjudged bankrupt 被裁定破产 \|Mz'*  
adjudicated bankrupt 裁定破产人 t4h* re+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uB\A8zC  
adjudication of bankruptcy 裁定破产;宣告破产 o\N),;LM  
adjudication of insolvency 裁定无力偿还债务 2n\EZ  
adjusted actual 经调整的实数;调整后的实数 |K]tJi4fz  
adjusted current assets 经调整的流动资产;调整后的流动资产 dQ<EDtap  
adjusted figure 经调整的数字;调整后的数额 l{<@[foc  
adjusted liabilities 经调整的负债;调整后的负债 u!O)\m-  
adjusted loss 经调整的亏损;调整后的亏损 +:b| I'S  
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 hGsY u)  
adjusted profit 经调整的利润;调整后的利润 },l3N K  
adjusted surplus 经调整的盈余额;调整后的盈余额 }q^CR(h (R  
adjusted value 经调整的价值;调整后的价值 |.YL 2\  
adjustment 调整;修订;理算〔保险〕 +7=3[K  
adjustment centre 调剂中心 B9]KC i  
adjustment lag 调整过程的时间差距;调整时差 i9d.Ls  
adjustment mechanism 调整机制 #soWX_>  
adjustment of loss 亏损调整 [ACa<U/  
adjustment process 调整过程;调整程序 um/iK}O  
adjustment range 调整幅度 8"+Kz  
administered exchange rate 受管制汇率 r'&VH]m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;X8eZQ  
administration expenses 行政费用 #jQITS7  
administration fee 手续费;行政费 lyP<&<Y5  
administration in bankruptcy 破产管理 RJ`F2b sYN  
administration order 遗产管理令 SJ<nAX  
administrator 管理人;遗产管理人 0L'h5i>H)  
administrator of the estate 遗产管理人 O[!]/qP+.  
admission of debt 债项承认书 4g|}]K1s  
admission of proof 接纳债权证明 YtFtU;{  
advance 放贷款项;垫付款项;预支款项;预付款项 % _N-:.S  
advance account 暂支帐目;预付款帐户 JMXCyDy;  
advance compensation 预付补偿金 Wa wOap  
advance from shareholder 股东垫款 ~x2azY2DP  
advance pending reimbursement 预支以待日后付还 d;K,2  
advanced economy 先进经济体系 cY5h6+_  
advancement 预付;预付财产 <%! EI@N  
advances warrant 垫款令 {Wt=NI?Ow  
advancing 贷出 Z\n nVM=  
adverse balance 逆差 Gx!Y 4Q}-  
adverse exchange 逆汇 >mz<=n  
advertisement addressed to shareholders 在报章刊登的致股东通告 HZ/e^"cpM  
advice for collection 托收通知书 {q:6;yzxl  
advice of drawing 提款通知书;汇票通知书 HUZI7rC[=)  
advice of payment 付款通知 ^]K_k7`I  
Advisory Committee [Securities and Futures Commission] ,#nyEE  
谘询委员会〔证券及期货事务监察委员会〕 5-*/wKjLz  
Advisory Committee on Diversification 经济多元化谘询委员会 Vf0m7BJc3  
affidavit 誓章;遗产申报誓章 }5EvBEv-)  
affidavit of no receipt 述明无收款的誓章 _qr?v=,-A  
affiliate 联号;联营公司;附属公司 s_/ CJ6s  
affiliated company 附属公司;联号;联营公司 F.4xi+S_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C-&\qAo?<:  
affordability 负担能力 i!(u4wTFF  
African Development Bank [AfDB] 非洲开发银行 Tv!zqx#E  
after-acquired property 事后取得的财产 P9BShC5  
after-hours dealing 市后交易 RK< uAiU  
after-tax profit 税后盈利;税后利润;税后溢利 >HyZ~M  
agency agreement 代理协议 V3 2F  
agency expenses 代理机构的开支 XsEDI?p2  
agency fee 代理费 09/Mg  
Agency Law 《代理法》 `KB;3L  
agent 代理人;承销人  tmKHT  
agent of company 公司代理人 #mFIZMTRd  
agent's fee 代理人费;经纪费 J.$N<.  
aggregate 总计;总数;总体数字 EjrK.|I0  
aggregate amount 总款额;总额 ^8OK.iC  
aggregate assets and liabilities 总体资产与负债 \Cx2$<8  
aggregate at constant price 按固定价格计算的总体数字 3v\}4)A[  
aggregate demand 总需求 0 *2^joUv  
aggregate gross position 总持仓量 ]v=A}}kS  
aggregate limit 总限额 PY[nnoF"|  
aggregate of salaries tax 合计薪俸税  Vmt$]/  
aggregate performance 总体表现;总体业绩 EN^5 Hppb  
aggregate supply 总体供应 JD9)Qelw^$  
aggregate surplus 总盈余 Phr+L9Eog  
aggregate total 整体总额 "\3C)Nz?  
aggregate value 总值;合计价值 ~m3Q^ue  
aggregated basis 合计基准 yhc}*BMZ  
aggregated net chargeable income 合计应课税入息实额 a[I :^S  
aggregation 合并计算;合计;总和 mb,\wZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 vhvFBx0  
aggregation of property 财产的总和 }Y:V&4DW  
agio 差价;贴水 %g:6QS|  
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》 FN\*x:g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f}=>c|Do  
《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》 H}?"2jF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment id+ ~ V  
《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》 ?k@^U9?R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ir#]p9:x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tnE),  
agreement for a settlement 授产协议 E6XDn`:  
agreement for assignment 转让协议 \xG_q>1_  
agreement for sale 售卖协议;买卖协议 LGB}:;$AL  
agreement for sale and purchase 买卖协议 zncKd{Q\tP  
agreement for the payment of interest 支付利息协议 0fu*}v"  
agreement for the repayment of money 还款协议 8 kvF~d ;  
agreement of reinsurance 再保险协议 z9Z4MXl  
Agricultural Bank of China 中国农业银行 \(_(pcl  
air passenger departure tax 飞机乘客离境税 /*P) C'_M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $O3.ex V  
airport tax 机场税 gWQ(B  
alcohol duty 酒精税 Q<0X80w>  
alienation 让与;让渡;转让 > 9.%hSy  
alimony 生活费;赡养费 V_zU?}lZ^  
All Ordinaries Index [AOI] 所有普通股指数 V/`vX;%  
all risks 全险;综合险 jh(T?t$&  
All Sales Record for Stock Market 《股票市场成交报告》 LY-,cXm&|  
Allied Capital Resources Limited 新联财务有限公司 zG{P5@:.R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z^vfha  
allocation letter 拨款信件 qA0PGo  
allocation of fund 分配款项;预留款项 # ~Doz7~  
allocation of profit 利润分配;溢利分配 GXG 7P,p,  
allocation warrant 拨款令 9fm9xTL  
allotment 分配;配股 >v2/0>U  
allotment notice 股份配售通知;配股通知 D%L^[|)c\s  
allotment of shares 股份分配 oz:"w nX  
allowable 可获宽免;免税的 #/_{(P  
allowable business loss 可扣除的营业亏损 't6l@ _x  
allowable expenses 可扣税的支出 ZLP/&`>8  
allowance 免税额;津贴;备抵;准备金 tq}MzKI*  
allowance for debts 债项的免税额 ClG\Kpi rh  
allowance for depreciation by wear and tear 耗损折旧免税额 x ]">  
allowance for funeral expenses 殡殓费的免税额 p]0`rf!|  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !0dQfj^_  
allowance for repairs and outgoings 修葺及支出方面的免税额 =^1jVaAL  
allowance to debtor 给债务人的津贴 EQN)y27poW  
alteration of capital 资本更改 q #mBNe62p  
alternate trustee 候补受托人 =p^$>o  
amalgamation 合并 1w~PHH`~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &(oA/jFQ  
ambit of charges 征税范围;收费范围 T*:w1*:  
amended valuation 经修订的估值 ! c`&L_ "!  
American Commodities Exchange 美国商品交易所 }`kiULC'=  
American Express Bank Limited 美国运通银行 A'BqNsy  
American Stock Exchange 美国证券交易所 {n|ah{_p|  
amortization 摊销 "AU.Eh"-1  
amount due from banks 存放银行同业的款项 nNq<x^@83  
amount due from banks abroad 存放海外银行同业的款项 #9gx4U  
amount due from holding companies 控股公司欠款 KLvAe>#,  
amount due from local banks 存放本港银行同业的款项 p[w! SR%=  
amount due to banks 银行同业的存款 LN~mKoW  
amount due to banks abroad 海外银行同业的存款 d?&`Z Vl  
amount due to holding companies 控股公司存款 .W^B(y(tA  
amount due to local banks 本港银行同业的存款 /78]u^SW  
amount due to outport banks 外埠银行同业的存款 ((C|&$@M  
amount for note issue 发行纸币的款额 /{f"0]-RA  
amount of bond 担保契据的款额 Qo)Da}uo20  
amount of consideration 代价款额 &Ts!#OcB,  
amount of contribution 供款数额 }4p)UX>aWT  
amount of indebtedness 负债款额 Li]bU   
amount of principal of the loan 贷款本金额 b"WF]x|^  
amount of rates chargeable 应征差饷数额 VwpC UW  
amount of share capital 股本额 n&Ckfo_D  
amount of sums assured 承保款额 10fxK  
amount of variation 变动幅度 d7Vp^^}(  
amount of vote 拨款数额 U$mDAi$  
amount payable 应付款额 1~t.2eUG  
amount receivable 应收款额 ]XU4nNi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HdN5zl,q  
analysis 分析 VcGl8~#9  
ancillary risk 附属风险 >ei~:z]R  
annual account 周年帐目;周年帐目报表;年度决算;年结 >MJ#|vO  
annual accounting date 年结日期 E447'aJ  
annual allowance 每年免税额;年积金;年度津贴;年津 +q'\rpt  
annual balance 年度余额 _aR{B-E  
annual disposable income 每年可动用收入 ulxfxfd  
annual estimates 周年预算 WW+xU0  
annual fee 年费 -=nk,cYn  
annual general meeting 周年大会 Ie(i1?`A8  
annual growth rate 年增率;每年增长率 &nDXn|  
annual long-term supplement 长期个案每年补助金 ]f#s`.A~  
annual pensionable emolument 可供计算退休金的年薪 L/ Q[N^ (^  
annual report 年报 o!:Z?.!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `Jk0jj6Z  
annual return 周年报表;周年申报表;每年报税表格 0u1ZU4+EC  
Annual Return Rules 《周年报表规则》 QuqznYSY{  
annual review of consumer prices 每年消费物价回顾 }%p:Xv@X!  
annual roll-forward basis 逐年延展方式 I% u 2 ce  
annual salary 年薪 "Yh;3tI4*  
annual statement 年度报表;年度决算表 9Q=VRH:  
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 @oE 5JM  
annuitant 年金受益人 xRe`Duy:  
annuity 年金 RI@\cJ\}  
annuity contract 年金合约 T/\RViG3  
annuity on human life 人寿年金 y QClq{A  
antecedent debt 先前的债项 ka~_iUU4  
ante-dated cheque 倒填日期支票 0K[]UU=P=  
anticipated expenditure 预期开支 BbI%tmA7  
anticipated net profit 预期纯利 b%0p<*:a/  
anticipated revenue 预期收入 sSZ)C|Q  
anti-inflation measure 反通货膨胀措施 gYD1A\  
anti-inflationary stance 反通货膨胀立场 7Y9#y{v1  
apparent deficit 表面赤字 H}$7c`;q  
apparent financial solvency 表面偿债能力 =}0Uw4ub(u  
apparent partner 表面合伙人 ID43s9  
application for personal assessment 个人入息课税申请书 1(-!TJ{  
application of fund 资金应用 pASX-rb  
application to release as liquidator and to destruct the books of accounts and documents 9a=Ll]=\  
申请免除清盘人职务及毁灭帐簿与文件 !\X9$4po@  
appointed actuary 委任精算师 z~#;[bER  
appointed auditor 委任核数师;委任审计师 qtExd~E  
appointed trustee 委任的受托人 l)9IgJ|<b  
appointer 委任人 bZNqv-5 4h  
apportioned pro rata 按比例分摊 B W<Dmn  
apportionment 分配;分摊 Z#Mm4(KNh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i'm<{ v  
apportionment formula 分摊方程式 5Jbwl$mZ  
apportionment of estate duty 遗产税的分摊 ^1najUpQ_n  
appraisal 估价;评估 $DoR@2 ~y  
appreciable growth 可观增长 {1)A"lQu  
appreciable impact 显着影响 =0pt-FQ  
appreciable increase 可观增长 h+}BtKA  
appreciation 增值;升值 <{isWEW9]3  
appreciation against other currencies 相对其他货币升值 kJJT`Ba&/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 au{) 5W4~  
appreciation tax 增值税 9B!Sv/)y!r  
appropriation 拨款;拨用;拨付 mux/\TII  
appropriation account 拨款帐目 QWk3y"5n<  
Appropriation Bill 拨款法案 YIg(^>sq  
appropriation-in-aid system 补助拨款办法 J?9jD:x  
approved assets 核准资产 XVqOiv)  
approved basket stock 认可一篮子证券 :~otzI4%!  
approved budget 核准预算 LqbI/AQ)  
approved charitable donation 认可慈善捐款 5MVa;m  
approved charitable institution 认可慈善机构 CIx(SeEF  
approved currency 核准货币;认可货币 {Rkd;`Q`!  
approved estimates 核准预算 c_3B:F7  
approved estimates of expenditure 核准开支预算 S@/{34,  
approved overseas insurer 核准海外保险人 WO_Uc_R  
approved overseas trust company 核准海外信托公司 ,AP0*Ln  
approved pooled investment fund 核准汇集投资基金 eX+36VG\  
approved provident fund scheme 认可公积金计划 w*-42r3,'  
approved provision 核准拨款 sp,-JZD  
approved redeemable share 核准可赎回股份 oX|T&"&  
approved regional stock 认可地区性证券 e9o\qEm   
approved retirement scheme 认可退休金计划 <y@v v  
approved subordinated loan 核准附属贷款 1Cw]~jh  
arbitrage 套戥;套汇;套利 }R%H?&P  
arbitrageur 套戥者;套汇者 qYC&0`:H  
arbitrary amount 临时款项 6kYluV+j  
arrangement 措施;安排;协定 vqSpF6F q  
arrears 欠款 F\ B/q  
arrears of pay 欠付薪酬 z&6_}{2,]  
arrears of revenue 逾期未收税款;逾期未收的帐项 8zp?WUb  
articles of association 组织章程;组织细则;组织章程细则 ./#YUIC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 h[W`P%xZ  
ascertainment of profit 确定利润 AELj"=RA  
"Asia Clear" “亚洲结算系统” "+(|]q"W  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N d].(_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ubwM*P  
Asian Development Fund [ADF] 亚洲发展基金 jH< #)R  
Asian dollar bond 亚洲美元债券 1&|]8=pG7  
Asian dollar market 亚洲美元市场 {DRk{>K,  
Asian dollar rate 亚洲美元利率 *?FVLE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .d<K`.O ;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tF:AnNp=  
asked price 沽盘;喊价;索价;卖方报价 o-\h;aQJ  
assessable income 应评税入息 ^%r6+ey  
assessable loss 应评税亏损 WXy8<?s  
assessable profit 应评税利润 \ %Mcvb.?  
assessable value 应评税值 |V a:*3u  
assessed profit 估定利润 ~CNB3r5R  
assessed value 经评估价值 @G4Z  
assessment 评税;评定;估价;评税单 ], lLD UZ\  
assessment number 评税编号;估价编号 C%z)D1-  
assessment of additional tax 补加税评税 Tqt-zX|>  
assessment of performance 业绩评估;实绩评价 "w:h  
Assessor 评税主任 !"N,w9MbD  
asset price bubbles 资产价格泡沫 /6 ')B !&  
asset-backed securities 具资产保证的证券 yaR>?[h  
assets accretion 资产增值 @IL04' \  
assets and liabilities 资产与负债 wlXs/\es  
assets betterment statement 资产递增表;资产改进表 T#ls2UL*xh  
assets lending 实物放款;有抵押贷款 X q?>a+B  
assets of the company passing on the death 死者去世时转移的公司资产 B!wN%> U  
assets pledged as security for liabilities 用作负债抵押的资产 8,U~ p<Gz  
assets portfolio 资产投资组合 !D=!  
assets price 资产价格 b j&!$')  
assets quality 资产质素 2FMmANH0ev  
assets realization 资产变现 riIubX#  
assets refinancing arrangement 资产再集资安排 0~U#DTx0  
assets securitization 资产证券化 \D@j`o  
assets situated outside Hong Kong 在香港以外地方的资产 Z[#8F&QV!m  
assets stripping 削减资产;拆卖资产 Z)7{~xq  
assets value 资产值 &qx/ZT  
assignee 承让人 1dN/H)]  
assignment 转让;转让书;转让契 V'kBF2}   
assignment of interest 权益转让 %Psg53N  
assignment of letters patent and trade mark 专利证书及商标转让 ~su>RolaX  
assignment of property 物业转让;物业转让书 ]3 "0#Y  
assignment right 转让权 &W\e 5X<A  
assignor 转让人 ?MH=8Cl1w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Ca~8cQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,;pUBrz/[  
associate member 附属会员 dcf,a<K\  
associated body corporate 相联法人团体 jr` swyg  
associated company 相联公司;联属公司 o<nM-"yWb  
associated corporation 相联法团 {8m&Z36E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Qw0k-t0=4  
公认会计师公会〔英国〕 Ti? "Hr<W  
Association of Futures Exchange Brokers 香港期货经纪协会 *$A`+D9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QNbZ)  
association of underwriters 承保人组织 Nw"df=,{  
assumption of control 接管 ;P S4@,  
assurance 担保;保险;转易;转易书 #(tdJ<HvC|  
assurance of interest 权益的转易 z4YDngf=4  
at 19XX price 按一九XX年价格计算 N3u06  
at a discount 按赔价计算;按贴水价格计算;打折扣 /4;mjE  
at a premium 按溢价计算;按升水价格计算 y6$a:6  
at call 通知付款;按通知 JG;}UuHYM  
at constant market price 按固定市价计算 uH89oA/H  
at constant price 按固定价格计算 QBa+xI_ J  
at cost 按成本计算 *$9U/  d  
at current market price 按当时市价计算;按现时市价计算 WOO3z5 La  
at current price 按当时价格计算;按现时价格计算 L(3&,!@  
at factor cost 按要素成本计算;按生产要素成本计算 "]eB2k_>  
at money-of-the-day price 按付款当日价格计算 kX L0  
at or better 按指定或较佳价位〔买卖指令〕 )7.)fY$  
at par 按面值计算;平价 Mi.#x_  
at sight 见票即付 ;` L%^WZ;-  
at the close 按收市盘 ep8UWxB5  
at the opening 按开市盘 "mn?*  
attestation 见证;见证条款 LH54J;7 Y  
at-the-money option 平价期权 `oMZ9Gq2E  
attorney 受权人;受托代表人 QvbH " 7  
attornment 新拥有人承认书 "}X+vd``  
attributable profit 可归属利润 /4+L2O[  
attributable share value 可归属股份价值 .s\lfBo9  
Auckland Stock Exchange 奥克兰证券交易所 2*sTU  
auction 拍卖 &<><4MQ  
auctioneer 拍卖商 M[qhy.  
audit 审计;核数 ?b7ttlX{  
Audit Commission 审计署 {J"]tx9 ]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2D:/.9= 8v  
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〕 _OGv2r  
audit review 帐目审查 qlM<X?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o}=*E  
audited account 审计帐目;经审计的帐目 P].Eb7I  
audited annual account 经审计的周年帐目 >~ *wPoW  
audited balance sheet 经审计的资产负债表 ,|*Gr"Q=  
auditor 核数师;核数主任;审计师 "EpH02{i  
auditor's certificate 核数师证明书;审计师证明书 ,x\qYz+7|  
auditor's report 核数师报告;审计师报告 %vO(.A+  
Aussie bond 澳元债券 `\@n&y[`7  
austerity budget 紧缩预算 :?UcD_F  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <oXBkCi0r  
Australia All Ordinaries Index 澳洲所有普通股票指数 3[Q7'\  
Australian Dollar [AUD] 澳元 E,d<F{=8,o  
Australian Options Market 澳大利亚期权市场 29=ob("  
Australian Securities Commission 澳洲证券事务监察委员会 s/ABT.ZO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8Y-*rpLy  
Australian Stock Exchange 澳大利亚证券交易所 +tk`$g  
Austrian Schilling [ATS] 奥地利先令 6D ]fDeH\  
authentication 认证;鉴证 4M%|N  
authority to purchase 委托购买证;委购书 /,S VG1  
authorization 认可;核准;授权;授权书 qUfoEpW2=6  
authorization by direction 指示授权 GLIY!BU<C  
authorization by instruction 指令授权 )&E]   
authorization by warrant 令状授权  3*Q=)}  
authorization of unit trust 单位信托的认可 yMdu Zmkc  
authorized agent 指定代理人 dA~_[x:Z  
authorized capital 法定资本 u"zR_CzYc  
authorized clerk 出市员 Hya.OW{  
authorized dealer 认可交易商 B.=n U  
authorized financial institution 认可财务机构 (1cB Tf  
authorized fund 认可基金 Jt}`oFQ5l  
authorized fund house 获授权的基金公司;认可基金公司 :2KPvp 7?  
authorized institution 认可机构 i+(>w'=m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kMW9UUw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f:46.)W j<  
authorized insurer 获授权保险人;获认可承保人 .(/HUQn  
authorized investment 特准投资项目 "'t f]s  
authorized person 获授权人 ,|z@ Dy  
authorized representative 获授权代表 7(D)U)9h  
authorized share capital 法定股本 Pek[j)g}  
automated quotation system 自动报价系统 PCwc=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N( 7(~D=)B  
自动交易系统〔香港期货交易所有限公司〕 5$!idfDr|m  
automatic adjustment mechanism 自动调整机制 +UWv}|  
automatic adjustment system 自动调整系统 'C}ku>B_r  
Automatic Clearing House 自动票据交换所 -'O|D}  
automatic exchange rates accumulation system 自动化汇率累集系统 \A^8KVE!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (Zx--2lc  
automatic teller machine [ATM] 自动柜员机 q~#>MB}".  
autopay 自动转帐 _N:$|O#  
available assets 可用资产 :YRHO|  
available fiscal reserve 现存财政储备 ^X6e\]yj  
available profit 可用利润 5MG4S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ` Ft-1eE  
average 平均;平均数;海损 b5MU$}:  
average basic salary 平均基本薪金 N?t*4Y  
average consumer expenditure 平均消费开支;一般消费开支 pq]z%\$u  
average cost 平均成本 W\-`}{B_/  
average cost of land production 增辟土地平均成本 2ZV; GS#  
average daily turnover 平均每日成交额 2!LDrvPP  
average daily wage rate 平均每日工资率 3{.]!   
average expenditure pattern 平均开支模式 f"gYXaVF+  
average growth rate 平均增长率 #qk=R7" Q  
average net fixed assets 固定资产平均净值 /":/DwI'   
average of relatives 相对价格平均数 dn}EM7:Z  
average price 平均价格 tBkgn3w  
average propensity to consume 平均消费倾向;一般消费倾向 EZ>(}  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0t7)x8c  
average rate 平均率 N"<.v6Z  
average revenue 平均收入;平均收益 E,\)tZ;,  
average stock 平均库存;平均存货 Id^q!4Th9  
average yearly rent 平均年租 DZmVm['l  
avoidance of double taxation 避免双重课税 x0)=jp '  
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 b00$3,L   
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