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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: uoOUgNwGg  
A share A股;甲类股份 .4U*.Rf  
abatement of tax 减税;减扣免税额 V2`Ud[  
ABN AMRO Bank N.V. 荷兰银行 {:("oK6w  
above-the-line expenditure 线上项目支出;经常预算支出 '2i !RT-  
above-the-line receipt 线上项目收入;经常预算收入 H8[A*uYL  
ABSA Asia Limited 南非联合亚洲有限公司 UOf\pG  
absolute change 绝对数值变更 ypG*41  
absolute expenditure 实际开支 r8eJ&-Yi{Z  
absolute guideline figure 绝对准则数字 Eyjsbj8  
absolute interest 绝对权益 KK3iui  
absolute order of discharge 绝对破产解除令 #=S^i[K/  
absolute profit margin 绝对利润幅度 TEY~E*=}$  
absolute value 实值;绝对值 i>,AnkI&  
absolutely vested interest 绝对既得权益 c`p '5qz  
absorbed cost 已吸收成本;已分摊成本 GVJ||0D  
absorption 吸收;分摊;合并 Fz,jnV9=j  
absorption rate 吸收率;摊配率;分摊率 ^iJyo&I  
ACB Finance Limited 亚洲商业财务有限公司 xlJWCA*>  
acceptable form of reciprocity 合理的互惠条件 +x}9a~QG#  
acceptable rate 适当利率;适当汇率 2vLun   
acceptance agreement 承兑协议 9$z$yGjl  
acceptance for honour 参加承兑 sH;_U)ssH  
acceptor 承兑人;接受人;受票人 ltDohm?  
acceptor for honour 参加承兑人 ^}p##7t [  
accident insurance 意外保险 M @-:iP  
Accident Insurance Association of Hong Kong 香港意外保险公会 1n!:L!,`  
accident insurance scheme 意外保险计划 W"_<SYVJ  
accident year basis 意外年度基准 RPgz"-  
accommodation 通融;贷款 oo2d,  
accommodation bill 通融票据;空头票据 < A8>To<  
accommodation party 汇票代发人 e 9RYk:O  
account balance 帐户余额;帐户结余 uf#h~;B  
account book 帐簿 iaEQF]*cC  
account collected in advance 预收款项 +"<+JRI(M5  
account current book 往来帐簿 "4H@&:-(p  
account of after-acquired property 事后取得的财产报告 CAC4A   
account of defaulter 拖欠帐目 cI\[)5&  
account payable 应付帐款 "%Y=+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 reh{jMC  
account receivable 应收帐款 q0VAkVHw4  
account receivable report 应收帐款报表 Y06^M?}  
account statement 结单;帐单;会计财务报表 mLZ1u\ 7W  
account title 帐户名称;会计科目 k Alx m{  
accountant's report 会计师报告 O8$~dzf,2  
Accountant's Report Rules 会计师报告规则  )^{}ov  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8R3{YJ6@T  
Accounting Arrangements 《会计安排》 Fb]+h)on  
accounting basis 会计基础 S \]O8#OX  
accounting by Official Receiver 破产管理署署长呈交的帐目 2wY|E<E  
Accounting Circular 《会计通告》 b/:wpy+9Z  
accounting class 会计类别 f|q/2}Bqb  
accounting date 记帐日期;会计结算日期 `_OrBu[  
accounting for money 款项核算 lxL.ztL  
Accounting Officer 会计主任 y'!OA+ob  
accounting period 会计报告期;会计期 >pfeP"[(3  
accounting policy 会计政策;会计方针 N:| :L:<1  
accounting practice 会计惯例 n >y,{"J{  
accounting principle 会计准则 OLb s~ >VA  
accounting record 会计记录 bKCE;Wu:G  
accounting report 会计报告 -[-oz0`Sl{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Fk/I (Q  
Accounting Society of China 中国会计学会 Qs,\P^n  
accounting statement 会计报表 F*PhV|XU  
accounting system 会计制度;会计系统 BeVDTk :  
accounting transaction 会计事项;帐务交易 +zMPkbP6  
accounting treatment 会计处理 '37 {$VHw  
accounting year 会计年度 AuXUD9 -  
accretion 增值;添加 !t23 _b0  
accrual 应计项目;应累算数目 [G|.  
accrual basis 应计制;权责发生制 eW(pP>@k,  
accrual basis accounting 应计制会计;权责发生制会计 1WMZ$vsQUb  
accrue 应累算;应计 H:~p5t  
accrued benefit 应累算利益 k=mQG~  
accrued charges 应计费用 b}R_@_<u  
accrued cumulative preference share dividend 应累算的累积优先股股息 \yJ 4+vo2Q  
accrued expenses 应累算费用 p<r<Y %  
accrued interest payable 应付利息;应计未付利息 _R ii19k  
accrued interest receivable 应收利息;应计未收利息 :.*Q@X}-I  
accrued right 累算权益 -iDs:J4Iq  
accruing profit 应累算的利润 (WT\HR  
accumulated fiscal reserve 累积财政储备  +x 3x  
accumulated profit 累积利润;滚存溢利 dP8qP_77A~  
accumulated reserve 累积储备 OCx'cSs-=  
accumulation of surplus income 累积收益盈余 })-V,\  
acquired assets 既得资产 ZwMVFC-d  
acquisition 收购;购置;取得 =Q_1Mr4O  
acquisition cost 购置成本 .Od:#(aq  
acquisition expenses 购置费用 U7g`R@  
acquisition of 100% interest 收购全部股权 0(y*EJA$  
acquisition of control 取得控制权 %1A8m-u]M  
acquisition of fixed assets 购置固定资产 \|Af26  
acquisition of shell “买壳” F|F0#HC ?  
acquisition price 收购价 |URfw5Hm  
act of God 天灾 MF"*xr v  
acting partner 执事合伙人 7He"IJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 gtuSJ+up  
active partner 积极参与的合伙人 {A0F/#M]  
active trading 交投活跃 %>*?uO`z[  
actual circulation 实际流通 6-wpR  
actual cost 实际成本 !}*vM@)1  
actual expenditure 实际开支;实际支出 u;t<rEC2  
actual income 实际入息;实际收入;实际收益 4~Cf_`X}]  
actual market 现货市场 j-1V,V=  
actual price 现货价;实际价格 aE07#  
actual profit 实际利润 IE\RP!  
actual quotation 实盘;实际价位;实际报价 jo"nK,r  
actual year basis 按实际年度计算 \;0pjxq=  
actuals 实货 wnX;eU/n  
actuarial investigation 精算调查 }6[jJ`=gOx  
actuarial principle 精算原则 r B+ (  
actuarial report 精算师报告 VjWJx^ZL#  
Actuarial Society of Hong Kong 香港精算学会 uY~mi9E  
actuarial valuation 精算师估值 k5\V:P=#  
actuary 精算师 6h/!,j0:t_  
ad referendum agreement 暂定协议;有待覆核的协定 \>:t={>;  
ad valorem duty 从价税;按值征税 = cxO@Fu  
ad valorem duty system 从价税制 w~B1TfqNo  
ad valorem fee 从价费 \5}PF+)|  
ad valorem tariff 从价关税 \ *CXXp`  
additional allowance 额外免税额 N#M>2b<A/T  
additional amount for unexpired risk 未过期风险的额外款额 %@:>hQ2;  
additional assessable profit 补加应评税利润 _(f@b1O~  
additional assessment 补加评税 <. Tllk@r)  
additional commitment 额外承担 -J63'bb7oi  
additional commitment vote 额外承担拨款 ]xvhUv!G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s>G6/TTH6  
additional dependent parent allowance 供养父母额外免税额 L?u {vX  
additional provision 额外拨款 S<]k0bC  
additional stamp duty 附加印花税 l atm_\  
additional tax 补加税罚款;补加税款 9'p| [?]v  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i-0 :Fs  
adjudged bankrupt 被裁定破产 8i "CU:(  
adjudicated bankrupt 裁定破产人 A(&\wd  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 TQeIAy  
adjudication of bankruptcy 裁定破产;宣告破产 6'*6tS  
adjudication of insolvency 裁定无力偿还债务 o Rk'I  
adjusted actual 经调整的实数;调整后的实数 s8(Z&pQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 /TbJCZ  
adjusted figure 经调整的数字;调整后的数额 ^'Lp<YJs6  
adjusted liabilities 经调整的负债;调整后的负债 ^e "4@O"  
adjusted loss 经调整的亏损;调整后的亏损 %tkqWK:  
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 >%6j-:S  
adjusted profit 经调整的利润;调整后的利润 =4q5KI  
adjusted surplus 经调整的盈余额;调整后的盈余额 1Mq"f 7X8  
adjusted value 经调整的价值;调整后的价值 a.u{b&+9  
adjustment 调整;修订;理算〔保险〕 \t{4pobo  
adjustment centre 调剂中心 q:up8-LAr  
adjustment lag 调整过程的时间差距;调整时差 hK4ww"-  
adjustment mechanism 调整机制 @I Y<i5(  
adjustment of loss 亏损调整 n)cc\JPQ  
adjustment process 调整过程;调整程序 :6C R~p  
adjustment range 调整幅度 :fX61S6)  
administered exchange rate 受管制汇率 fC^d@4ha  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zhE4:g9v  
administration expenses 行政费用 eiOAbO#U  
administration fee 手续费;行政费 im>/$!&OyI  
administration in bankruptcy 破产管理 i{:?Iw 'ay  
administration order 遗产管理令 lKQjG+YF  
administrator 管理人;遗产管理人 LCRWC`%&  
administrator of the estate 遗产管理人 M2:3 k  
admission of debt 债项承认书 F9w2+z.  
admission of proof 接纳债权证明 Lo'G fHE  
advance 放贷款项;垫付款项;预支款项;预付款项 qYqd-R  
advance account 暂支帐目;预付款帐户 [PrJf"Z "  
advance compensation 预付补偿金 N+R{&v7=F%  
advance from shareholder 股东垫款 HU +271A8  
advance pending reimbursement 预支以待日后付还 L(y~ ,Kc  
advanced economy 先进经济体系 ,9:v2=C_  
advancement 预付;预付财产 |a1zJ_t4  
advances warrant 垫款令 -K^(L #G  
advancing 贷出 *JW.ca}  
adverse balance 逆差 f:t5`c.  
adverse exchange 逆汇 @uxg;dyI~  
advertisement addressed to shareholders 在报章刊登的致股东通告 Oa5-^&I  
advice for collection 托收通知书 ^y&2N  
advice of drawing 提款通知书;汇票通知书 Q Na*Y@i  
advice of payment 付款通知 ' wLW`GX.  
Advisory Committee [Securities and Futures Commission] T2T?)_f /  
谘询委员会〔证券及期货事务监察委员会〕 _}`y3"CD7  
Advisory Committee on Diversification 经济多元化谘询委员会 Q>=/u-  
affidavit 誓章;遗产申报誓章 5',b~Pp  
affidavit of no receipt 述明无收款的誓章 F0'o!A#|(  
affiliate 联号;联营公司;附属公司 + L 5  
affiliated company 附属公司;联号;联营公司 o5z&sRZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0"@p|nAa  
affordability 负担能力 )6he;+  
African Development Bank [AfDB] 非洲开发银行 Mm^6*L]  
after-acquired property 事后取得的财产 H~<wAer,Op  
after-hours dealing 市后交易 -fz(]d  
after-tax profit 税后盈利;税后利润;税后溢利 H#`&!p  
agency agreement 代理协议 ,+_gx.H2j  
agency expenses 代理机构的开支 .w~L0(  
agency fee 代理费 1$c[G}h  
Agency Law 《代理法》 0?g&<q  
agent 代理人;承销人 1UH_"Q03  
agent of company 公司代理人 DV bY   
agent's fee 代理人费;经纪费 wB*}XJah  
aggregate 总计;总数;总体数字 ~qW"v^<  
aggregate amount 总款额;总额 +m6acu)N.  
aggregate assets and liabilities 总体资产与负债 +Kg3qS"  
aggregate at constant price 按固定价格计算的总体数字 %t-}dC&  
aggregate demand 总需求 1w?DSHe  
aggregate gross position 总持仓量 kh*td(pfP9  
aggregate limit 总限额 4vPKDd  
aggregate of salaries tax 合计薪俸税 gG6BEsGa,  
aggregate performance 总体表现;总体业绩 cy_zEJjbD  
aggregate supply 总体供应 /%)x!dmy  
aggregate surplus 总盈余 [%7oq;^J  
aggregate total 整体总额 {B\lk:"X  
aggregate value 总值;合计价值 1\Vp[^#Vx  
aggregated basis 合计基准 N%8aLD  
aggregated net chargeable income 合计应课税入息实额 ZltY_5l  
aggregation 合并计算;合计;总和 BO=j*.YKy  
aggregation of incomes of husband and wife 夫妇入息合并计算 T`^LWc"  
aggregation of property 财产的总和 Fm.IRu<\`  
agio 差价;贴水 /SYzo4(  
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》 X=b]Whuv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <3aW3i/jTc  
《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》 r)t-_p37  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]a=Bc~g91  
《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》 lF1ieg"i M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'WQ<|(:{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 E@$HO_;&  
agreement for a settlement 授产协议 E./Gt.Na  
agreement for assignment 转让协议 syLpnNx=  
agreement for sale 售卖协议;买卖协议 mMV -IL  
agreement for sale and purchase 买卖协议 P&]PJt5  
agreement for the payment of interest 支付利息协议 Ej64^*  
agreement for the repayment of money 还款协议 wpPCkfPyL  
agreement of reinsurance 再保险协议 ns[Q %_  
Agricultural Bank of China 中国农业银行 6P*2Kg`  
air passenger departure tax 飞机乘客离境税 oT27BK26?h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )OcG$H NK  
airport tax 机场税 0xg6  
alcohol duty 酒精税 \?.Tq24  
alienation 让与;让渡;转让 eMC0 )B  
alimony 生活费;赡养费 r6eApKZ>f6  
All Ordinaries Index [AOI] 所有普通股指数 VjVL/SO/  
all risks 全险;综合险 VWa;;?IK  
All Sales Record for Stock Market 《股票市场成交报告》 CK+_T}+-  
Allied Capital Resources Limited 新联财务有限公司 ?rgk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  =:-x;  
allocation letter 拨款信件 KUqD<Jj?  
allocation of fund 分配款项;预留款项 i.`RQZ$,/  
allocation of profit 利润分配;溢利分配 (Q09$  
allocation warrant 拨款令 \;s mH;m  
allotment 分配;配股 T&`H )o  
allotment notice 股份配售通知;配股通知 w oSI 2i  
allotment of shares 股份分配 O.8{c;  
allowable 可获宽免;免税的 kdry a  
allowable business loss 可扣除的营业亏损 mT2Fn8yC1  
allowable expenses 可扣税的支出 n7 S~n k  
allowance 免税额;津贴;备抵;准备金 0vRug|}k#%  
allowance for debts 债项的免税额 C}{$'#DV2  
allowance for depreciation by wear and tear 耗损折旧免税额 a_0G4@=T  
allowance for funeral expenses 殡殓费的免税额 hD:$Sv/H  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T;%ceLD  
allowance for repairs and outgoings 修葺及支出方面的免税额 e/<Og\}P/  
allowance to debtor 给债务人的津贴 tCdgtZm  
alteration of capital 资本更改 Lc<C1I 5=  
alternate trustee 候补受托人 'nM)=  
amalgamation 合并 -l!;PV S|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v&EHp{8Qd  
ambit of charges 征税范围;收费范围 &\0`\#R  
amended valuation 经修订的估值 `8 Dgk}  
American Commodities Exchange 美国商品交易所 f}'E|:Z 7k  
American Express Bank Limited 美国运通银行 `"E|  
American Stock Exchange 美国证券交易所 C9q`x2  
amortization 摊销 c!BiGw,;  
amount due from banks 存放银行同业的款项 7='M&Za  
amount due from banks abroad 存放海外银行同业的款项 ;ml;{<jI  
amount due from holding companies 控股公司欠款 %@{);5[  
amount due from local banks 存放本港银行同业的款项 46dh@&U  
amount due to banks 银行同业的存款 ,zLi{a6  
amount due to banks abroad 海外银行同业的存款 \DE`tkV8  
amount due to holding companies 控股公司存款 ^L;`F  
amount due to local banks 本港银行同业的存款 bqMoO7&c  
amount due to outport banks 外埠银行同业的存款 ,OLN%2Sq  
amount for note issue 发行纸币的款额 ~T')s-,l,:  
amount of bond 担保契据的款额 ?hS n)  
amount of consideration 代价款额 @^vVou_  
amount of contribution 供款数额 C`D5``4  
amount of indebtedness 负债款额 bQ=R,  
amount of principal of the loan 贷款本金额 7 3k3(rZ  
amount of rates chargeable 应征差饷数额 !m$OI:rr  
amount of share capital 股本额 AG#5_0]P~  
amount of sums assured 承保款额 .(  vS/  
amount of variation 变动幅度 @>J4K#"  
amount of vote 拨款数额 ~PUz/^^ s  
amount payable 应付款额 ztG_::QtG]  
amount receivable 应收款额 ,2)LH 'Xx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Frt_X%  
analysis 分析 Y XH9Q@Gn  
ancillary risk 附属风险 v!ULErs  
annual account 周年帐目;周年帐目报表;年度决算;年结 +gTnq")wnI  
annual accounting date 年结日期 A8OV3h6]  
annual allowance 每年免税额;年积金;年度津贴;年津 i`Es7 }  
annual balance 年度余额 5isejR{r  
annual disposable income 每年可动用收入 u|\Lb2Kb:  
annual estimates 周年预算 S >uzW #  
annual fee 年费 -lyT8qZ:(  
annual general meeting 周年大会 ocy fU=}X  
annual growth rate 年增率;每年增长率 :?{ **&=  
annual long-term supplement 长期个案每年补助金 C}+w<  
annual pensionable emolument 可供计算退休金的年薪 u(SdjLf:  
annual report 年报 a[)in ,3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xi5ZQo!t  
annual return 周年报表;周年申报表;每年报税表格 0vUX^<  
Annual Return Rules 《周年报表规则》 Fy<dk}@  
annual review of consumer prices 每年消费物价回顾 &@A(8(%  
annual roll-forward basis 逐年延展方式 /+Xv( B  
annual salary 年薪 b IcLMG s  
annual statement 年度报表;年度决算表 G;FY2;adK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &-9wU Z  
annuitant 年金受益人 y`=A$>A  
annuity 年金 4_`+&  
annuity contract 年金合约 K3TMTY<p  
annuity on human life 人寿年金 $\$5::}r  
antecedent debt 先前的债项 +is;$ 1rq  
ante-dated cheque 倒填日期支票 Ym-uElWo  
anticipated expenditure 预期开支 Xf9<kbRw/  
anticipated net profit 预期纯利 ld4QhZia  
anticipated revenue 预期收入 S[{#AX=0  
anti-inflation measure 反通货膨胀措施 ju(&v*KA  
anti-inflationary stance 反通货膨胀立场 YQiTx)_  
apparent deficit 表面赤字  s6 w</  
apparent financial solvency 表面偿债能力 3*3WO,9  
apparent partner 表面合伙人 #~q{6()e:  
application for personal assessment 个人入息课税申请书 R|ViLty  
application of fund 资金应用 LqPn$rZ|$  
application to release as liquidator and to destruct the books of accounts and documents ^$24231^  
申请免除清盘人职务及毁灭帐簿与文件 H6x~mZu_:T  
appointed actuary 委任精算师 ;4Y@xS2M  
appointed auditor 委任核数师;委任审计师 rcPP-+XW  
appointed trustee 委任的受托人 GrW+P[j9  
appointer 委任人 GNqw]@'Yf  
apportioned pro rata 按比例分摊 V(A6>0s$|  
apportionment 分配;分摊 P8Fq %k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v1QE|@  
apportionment formula 分摊方程式 Xp{+){Iu  
apportionment of estate duty 遗产税的分摊 7:I` ~ @m  
appraisal 估价;评估 ,;'9PsIS^  
appreciable growth 可观增长 ngcXS2S_  
appreciable impact 显着影响 H jbC>*  
appreciable increase 可观增长 A /,7%bB1  
appreciation 增值;升值 A}FEM[2  
appreciation against other currencies 相对其他货币升值 pV(b>O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _+S`[:;a  
appreciation tax 增值税 xpKD 'O=T  
appropriation 拨款;拨用;拨付 f[HhLAVGK`  
appropriation account 拨款帐目 3lqR(Hh3  
Appropriation Bill 拨款法案 =K=FzV'_~  
appropriation-in-aid system 补助拨款办法 .ZFs+8qU>  
approved assets 核准资产 s@E "EWp0  
approved basket stock 认可一篮子证券 5u MP31  
approved budget 核准预算 8 =FP92X  
approved charitable donation 认可慈善捐款 ><viJ$i  
approved charitable institution 认可慈善机构 @H"~/m_o  
approved currency 核准货币;认可货币 :se o0w]  
approved estimates 核准预算 <YP>c  
approved estimates of expenditure 核准开支预算 Pk7Yq:avL  
approved overseas insurer 核准海外保险人 **d3uc4y  
approved overseas trust company 核准海外信托公司 }a,j1r_Hl&  
approved pooled investment fund 核准汇集投资基金 6n]fr9f  
approved provident fund scheme 认可公积金计划 r]sv50Fy  
approved provision 核准拨款 6&S;Nrg9  
approved redeemable share 核准可赎回股份  57Q^ "sl  
approved regional stock 认可地区性证券 ".O+";wk  
approved retirement scheme 认可退休金计划 $*V:; -H  
approved subordinated loan 核准附属贷款 -tAdA2?G  
arbitrage 套戥;套汇;套利 <LIL{g0eX  
arbitrageur 套戥者;套汇者 7c1xB.g   
arbitrary amount 临时款项 3xWeN#T0  
arrangement 措施;安排;协定 QM=M<~<Voh  
arrears 欠款 2--"@@  
arrears of pay 欠付薪酬 r j#K5/df  
arrears of revenue 逾期未收税款;逾期未收的帐项  /L'r L  
articles of association 组织章程;组织细则;组织章程细则 .8S6;xnkC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 XZLo*C!MG  
ascertainment of profit 确定利润 ~0,Utqy  
"Asia Clear" “亚洲结算系统” (ec?_N0=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 , \ |S BS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ol1[o  
Asian Development Fund [ADF] 亚洲发展基金 l&S2.sC  
Asian dollar bond 亚洲美元债券 m_\w)  
Asian dollar market 亚洲美元市场 wN\%b}pp  
Asian dollar rate 亚洲美元利率 ?F1NZA[%t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0f}zm8p7.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @,F8gv*  
asked price 沽盘;喊价;索价;卖方报价 3JVENn9  
assessable income 应评税入息 [,Q(~Qb  
assessable loss 应评税亏损 +dw$IMwb  
assessable profit 应评税利润 _fx0-S*$  
assessable value 应评税值 m=<Tylv  
assessed profit 估定利润 u@tJu'X  
assessed value 经评估价值 sgp5b$2T.  
assessment 评税;评定;估价;评税单 i_Dv+^&zV  
assessment number 评税编号;估价编号 rxH*h`Xx@  
assessment of additional tax 补加税评税 _-eF &D  
assessment of performance 业绩评估;实绩评价 2A7g}V  
Assessor 评税主任 qP{S!Z(  
asset price bubbles 资产价格泡沫 ++n"` ]o,  
asset-backed securities 具资产保证的证券 0g}+%5]yg  
assets accretion 资产增值 c Q:.V  
assets and liabilities 资产与负债 ,S 5tkTa  
assets betterment statement 资产递增表;资产改进表 ~V&4<=r`  
assets lending 实物放款;有抵押贷款 X~|P  
assets of the company passing on the death 死者去世时转移的公司资产 @ c,KK~{  
assets pledged as security for liabilities 用作负债抵押的资产 i1k(3:ay<  
assets portfolio 资产投资组合 D%GB2-j R  
assets price 资产价格 qD=o;:~Km  
assets quality 资产质素 "9 ,z"k  
assets realization 资产变现 :+,>0%  
assets refinancing arrangement 资产再集资安排 q$FwO"dC  
assets securitization 资产证券化 [~03Z[_"/  
assets situated outside Hong Kong 在香港以外地方的资产 GWo^hIfJ  
assets stripping 削减资产;拆卖资产 2<HG=iSf  
assets value 资产值 MDn+K#p  
assignee 承让人 vFz%#zk>  
assignment 转让;转让书;转让契 .J:04t1  
assignment of interest 权益转让 #RAez:BI  
assignment of letters patent and trade mark 专利证书及商标转让 "Y0:Y?Vz"  
assignment of property 物业转让;物业转让书 !R*%F  
assignment right 转让权 V ;Kzh$^rk  
assignor 转让人 q>:>f+4  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 E +\?|q !T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fDy Fkhc  
associate member 附属会员 W:D'k^u  
associated body corporate 相联法人团体 1,@-y#V_  
associated company 相联公司;联属公司 ]"bkB+I  
associated corporation 相联法团 uim4,Zm{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] T \%{zz_(  
公认会计师公会〔英国〕 Sh'>5z2  
Association of Futures Exchange Brokers 香港期货经纪协会 Hik8u!#P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @y:mj \J9  
association of underwriters 承保人组织 '@enl]J  
assumption of control 接管 wq &|V  
assurance 担保;保险;转易;转易书 *?jU$&Qpj*  
assurance of interest 权益的转易 SN2X{Q|*  
at 19XX price 按一九XX年价格计算 me]O  
at a discount 按赔价计算;按贴水价格计算;打折扣 {Ic~}>w  
at a premium 按溢价计算;按升水价格计算  E~oQ%X~  
at call 通知付款;按通知 ,4dES|)sP  
at constant market price 按固定市价计算 U-.?+ `  
at constant price 按固定价格计算 VB6EM|bphl  
at cost 按成本计算 *p!K9$4  
at current market price 按当时市价计算;按现时市价计算 g-^Cf   
at current price 按当时价格计算;按现时价格计算 b;$ -s \%  
at factor cost 按要素成本计算;按生产要素成本计算 c\GJfsVk  
at money-of-the-day price 按付款当日价格计算 .5=Qf vi*  
at or better 按指定或较佳价位〔买卖指令〕 RqTW$94RD  
at par 按面值计算;平价 g1U   
at sight 见票即付 S"?py=7  
at the close 按收市盘 M7Ej#Y  
at the opening 按开市盘 oXw}K((|  
attestation 见证;见证条款 WBTdQG Q6  
at-the-money option 平价期权 sO7$b@"u.  
attorney 受权人;受托代表人 c +Pg[1-  
attornment 新拥有人承认书 &W/C2cpmR  
attributable profit 可归属利润 @kU{  
attributable share value 可归属股份价值 \ZdV|23  
Auckland Stock Exchange 奥克兰证券交易所 s_Y1rD*B  
auction 拍卖 ', -4o-  
auctioneer 拍卖商 c-nBB  
audit 审计;核数 4>]^1J7Wz  
Audit Commission 审计署  _Y@'<S.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] oQJK}9QR  
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〕 R03V+t=  
audit review 帐目审查 + >o/Ob  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a&YD4DQ05  
audited account 审计帐目;经审计的帐目 d R2#n  
audited annual account 经审计的周年帐目 ;OW`(jC  
audited balance sheet 经审计的资产负债表 /|] %0B  
auditor 核数师;核数主任;审计师 r1:S8RT;H5  
auditor's certificate 核数师证明书;审计师证明书 ]>h2h?2te  
auditor's report 核数师报告;审计师报告 ;w1?EdaO  
Aussie bond 澳元债券 42:~oKiQ$"  
austerity budget 紧缩预算 kM>0>fkjE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 k1y&' 3%  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^T\JFzV  
Australian Dollar [AUD] 澳元 2d+IROA  
Australian Options Market 澳大利亚期权市场 pE >~F  
Australian Securities Commission 澳洲证券事务监察委员会 Q7]:vs)%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L+Q"z*W  
Australian Stock Exchange 澳大利亚证券交易所 Qg  
Austrian Schilling [ATS] 奥地利先令 rlu{C4l  
authentication 认证;鉴证 yBO88rfh>  
authority to purchase 委托购买证;委购书 +s&+G![  
authorization 认可;核准;授权;授权书 UNLy{0tA  
authorization by direction 指示授权 Eugt~j3  
authorization by instruction 指令授权 X~abn7_  
authorization by warrant 令状授权 *=}$@O S  
authorization of unit trust 单位信托的认可 ehj&A+Ip  
authorized agent 指定代理人 ,c_[`q\  
authorized capital 法定资本 o2?[*pa  
authorized clerk 出市员 B]]_rl,  
authorized dealer 认可交易商 FCQIfJ#  
authorized financial institution 认可财务机构 &s_O6cqgh  
authorized fund 认可基金 Sj{z  
authorized fund house 获授权的基金公司;认可基金公司 Bn*D<<{T  
authorized institution 认可机构 kV"';a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3EB8ls2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~Bn#A kL  
authorized insurer 获授权保险人;获认可承保人 Q(gu ";&  
authorized investment 特准投资项目 0rY<CV;fZ  
authorized person 获授权人 &!J X  
authorized representative 获授权代表 "XMTj <D  
authorized share capital 法定股本 O-:#Q(H!  
automated quotation system 自动报价系统 Ac<V!v71  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4%2QF F @  
自动交易系统〔香港期货交易所有限公司〕 Y[Us"K`  
automatic adjustment mechanism 自动调整机制 \^SL Zhe  
automatic adjustment system 自动调整系统 G\tTwX4  
Automatic Clearing House 自动票据交换所 1eI >Yy>}  
automatic exchange rates accumulation system 自动化汇率累集系统 |{cdXbr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^#e:q  
automatic teller machine [ATM] 自动柜员机 3(%hHM7DM  
autopay 自动转帐 w(n&(5FzB<  
available assets 可用资产 1t=Y+|vA9  
available fiscal reserve 现存财政储备 vp &jSfQ^  
available profit 可用利润 Qpiv,n  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 %yJL-6U  
average 平均;平均数;海损 Ps Qq ^/  
average basic salary 平均基本薪金 ^CI.F.#X|  
average consumer expenditure 平均消费开支;一般消费开支 n@{fqj  
average cost 平均成本 Y'Sxehx  
average cost of land production 增辟土地平均成本 O[y.3>l[s  
average daily turnover 平均每日成交额 LslQZ]3MY  
average daily wage rate 平均每日工资率 V=k!&xN~  
average expenditure pattern 平均开支模式 IV_u f  
average growth rate 平均增长率 c>{X( Z=2  
average net fixed assets 固定资产平均净值 *aS|4M-  
average of relatives 相对价格平均数 ST)l0c+Y>  
average price 平均价格 IyIh0B~i  
average propensity to consume 平均消费倾向;一般消费倾向 FyJI@PZdI-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 xT{qeHeZ9,  
average rate 平均率 UF=5k~7<b  
average revenue 平均收入;平均收益 W!.UMmw`  
average stock 平均库存;平均存货 _A kc7"  
average yearly rent 平均年租 AUcq\Ys  
avoidance of double taxation 避免双重课税 gl:vJD  
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 3ypB~bNw  
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