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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: >}5?`.K~Q*  
A share A股;甲类股份 PnsBDf%v  
abatement of tax 减税;减扣免税额 yPyu)  
ABN AMRO Bank N.V. 荷兰银行 NnZW@ln"|  
above-the-line expenditure 线上项目支出;经常预算支出 t [QD#;  
above-the-line receipt 线上项目收入;经常预算收入 @Mk`Tl  
ABSA Asia Limited 南非联合亚洲有限公司 >r.]a`  
absolute change 绝对数值变更 YJi%vQ*]  
absolute expenditure 实际开支 GQ_KYS{  
absolute guideline figure 绝对准则数字 MvVpp;bd  
absolute interest 绝对权益 AeJ ;g  
absolute order of discharge 绝对破产解除令 JAbUK[:K  
absolute profit margin 绝对利润幅度 Vej$|nF  
absolute value 实值;绝对值 ``o]i{x  
absolutely vested interest 绝对既得权益 O*yxOb*  
absorbed cost 已吸收成本;已分摊成本 M5xJ_yjG  
absorption 吸收;分摊;合并 q5'S<qY^  
absorption rate 吸收率;摊配率;分摊率 `-NK:;^  
ACB Finance Limited 亚洲商业财务有限公司 `:/'")+@v  
acceptable form of reciprocity 合理的互惠条件 !Sq<_TO  
acceptable rate 适当利率;适当汇率 P rt} 01$  
acceptance agreement 承兑协议 K}*ets1s}  
acceptance for honour 参加承兑 d@%"B($nR  
acceptor 承兑人;接受人;受票人 =:W2NN'  
acceptor for honour 参加承兑人 ZWs   
accident insurance 意外保险 ,'#TdLe  
Accident Insurance Association of Hong Kong 香港意外保险公会 |dRVSVN  
accident insurance scheme 意外保险计划 3"fDFR  
accident year basis 意外年度基准 A_9WSXR  
accommodation 通融;贷款 f~IJ4T2#N  
accommodation bill 通融票据;空头票据 Z\0Rw>#  
accommodation party 汇票代发人 3;nOm =I  
account balance 帐户余额;帐户结余 Bous d  
account book 帐簿 _1" ecaA  
account collected in advance 预收款项 9hp&HL)BOa  
account current book 往来帐簿 yTm \O UD  
account of after-acquired property 事后取得的财产报告 J0G@]H  
account of defaulter 拖欠帐目 p|UL<M9{a]  
account payable 应付帐款 [K{{P|(q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 $-4](br|  
account receivable 应收帐款 De$AJl  
account receivable report 应收帐款报表 "W<Y1$Y=Y  
account statement 结单;帐单;会计财务报表 'uPAG;)m  
account title 帐户名称;会计科目 P5S ]h  
accountant's report 会计师报告 '3.\+^3  
Accountant's Report Rules 会计师报告规则 $:ush"=f8^  
accounting and auditing procedure 会计与审计程序;会计与核数程序 nD wh  
Accounting Arrangements 《会计安排》 "CJVtO  
accounting basis 会计基础 P8 X07IK  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ik G&  
Accounting Circular 《会计通告》 OV>& `puL  
accounting class 会计类别 *X5)9dq  
accounting date 记帐日期;会计结算日期 Pz4#>tP  
accounting for money 款项核算 "k zKQ~  
Accounting Officer 会计主任 *D5 xbkH=.  
accounting period 会计报告期;会计期 I16FVdUun4  
accounting policy 会计政策;会计方针 ;Iu _*U9)  
accounting practice 会计惯例 Met?G0[  
accounting principle 会计准则 {gMe<y  
accounting record 会计记录 W"{Ggk `  
accounting report 会计报告 l1KMEGmG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hCxg6e<[  
Accounting Society of China 中国会计学会 [lmF2  
accounting statement 会计报表 p_$^keOL  
accounting system 会计制度;会计系统 js$R^P  
accounting transaction 会计事项;帐务交易 (qn=BP I  
accounting treatment 会计处理 (* -wiL  
accounting year 会计年度 /ViY:-8s  
accretion 增值;添加 J,W<ha*  
accrual 应计项目;应累算数目 +{UY9_~\3  
accrual basis 应计制;权责发生制 q'D Ts9Bj  
accrual basis accounting 应计制会计;权责发生制会计 `[ZswLE  
accrue 应累算;应计 L*z=!Dpo  
accrued benefit 应累算利益 6v%yU3l  
accrued charges 应计费用 ^F^g(|(K  
accrued cumulative preference share dividend 应累算的累积优先股股息 |r9<aVlK  
accrued expenses 应累算费用 5K vp%   
accrued interest payable 应付利息;应计未付利息 '/ Aq2  
accrued interest receivable 应收利息;应计未收利息 @@d_F<Ym[  
accrued right 累算权益 #UGSn:D<i  
accruing profit 应累算的利润 qHt/,w='Q  
accumulated fiscal reserve 累积财政储备 VKa+[  
accumulated profit 累积利润;滚存溢利 mV0,T*}e  
accumulated reserve 累积储备 yC' y>f`H  
accumulation of surplus income 累积收益盈余 InPE_  
acquired assets 既得资产 >?g@Nt8  
acquisition 收购;购置;取得 j^G=9r[,  
acquisition cost 购置成本 &/@V$'G=  
acquisition expenses 购置费用 :!gNOR6Lh  
acquisition of 100% interest 收购全部股权 ZmK=8iN9J  
acquisition of control 取得控制权 1tuvJ+`{  
acquisition of fixed assets 购置固定资产 bWSN]]e1#  
acquisition of shell “买壳” %m&6'Rpfk  
acquisition price 收购价 f*k7 @[rSv  
act of God 天灾 qxZIH  
acting partner 执事合伙人 y)kxR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 y-<.l=6A  
active partner 积极参与的合伙人 Nd8>p.iqO  
active trading 交投活跃 CKAd\L   
actual circulation 实际流通 8/e-?2l  
actual cost 实际成本 EQ%ooAb8  
actual expenditure 实际开支;实际支出 <G})$f'x2  
actual income 实际入息;实际收入;实际收益 wAh]C;+{  
actual market 现货市场 2D 4,#X  
actual price 现货价;实际价格 ch i=]*9  
actual profit 实际利润 OGZD$j  
actual quotation 实盘;实际价位;实际报价 +!lDAkW0  
actual year basis 按实际年度计算 qS?o22  
actuals 实货 p fc6;K:d  
actuarial investigation 精算调查 W(q3m;n  
actuarial principle 精算原则 '-wmY?ZFxy  
actuarial report 精算师报告 pcMzLMG<  
Actuarial Society of Hong Kong 香港精算学会 !GOaBs  
actuarial valuation 精算师估值 0X)vr~`  
actuary 精算师 +\!.X _Ij  
ad referendum agreement 暂定协议;有待覆核的协定 Ak[X`e T  
ad valorem duty 从价税;按值征税 zlMh^+rMX  
ad valorem duty system 从价税制 )uqzu%T  
ad valorem fee 从价费 rPH7 ]]  
ad valorem tariff 从价关税 i>M%)HN  
additional allowance 额外免税额 aZ@pfWwa:  
additional amount for unexpired risk 未过期风险的额外款额 Pps$=`  
additional assessable profit 补加应评税利润 "i&)+dr-  
additional assessment 补加评税 B{Q}^Mcxy  
additional commitment 额外承担 <rC%$tr  
additional commitment vote 额外承担拨款 o.KnDY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]4aPn  
additional dependent parent allowance 供养父母额外免税额 s`yzeo  
additional provision 额外拨款 w8lrpbLh  
additional stamp duty 附加印花税 zx@!8Z  
additional tax 补加税罚款;补加税款 9f~qD&~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fPe S;  
adjudged bankrupt 被裁定破产 *p/,Z2f  
adjudicated bankrupt 裁定破产人 ^h?fr`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N+&uR!:.C  
adjudication of bankruptcy 裁定破产;宣告破产 n;Bb/Z!~  
adjudication of insolvency 裁定无力偿还债务 tN#C.M7.'7  
adjusted actual 经调整的实数;调整后的实数 C?qRZB+W#  
adjusted current assets 经调整的流动资产;调整后的流动资产 xG!~TQ  
adjusted figure 经调整的数字;调整后的数额 ^ `LqNG  
adjusted liabilities 经调整的负债;调整后的负债 P2n8HFi  
adjusted loss 经调整的亏损;调整后的亏损 cSL6V2F  
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 *\ii +f-  
adjusted profit 经调整的利润;调整后的利润 I`_2Q:r  
adjusted surplus 经调整的盈余额;调整后的盈余额 (%_X{R'  
adjusted value 经调整的价值;调整后的价值 f:Pl Mv!{  
adjustment 调整;修订;理算〔保险〕 8eqTA8$?  
adjustment centre 调剂中心 T Q41i/{  
adjustment lag 调整过程的时间差距;调整时差 .7Mf(1:  
adjustment mechanism 调整机制 7hJX  
adjustment of loss 亏损调整 yaz6?,)  
adjustment process 调整过程;调整程序 Yxq!7J  
adjustment range 调整幅度 ~n=DI/AJ@-  
administered exchange rate 受管制汇率 2u.0AG   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i1evB9FZ1z  
administration expenses 行政费用 $J1`.Q>)4  
administration fee 手续费;行政费 rHKO13WF  
administration in bankruptcy 破产管理 d(IJ-qJ N  
administration order 遗产管理令 i l^;2`]&  
administrator 管理人;遗产管理人 ("U<@~  
administrator of the estate 遗产管理人 JrcbJt  
admission of debt 债项承认书 b1Vr>:sK47  
admission of proof 接纳债权证明 4,y7a=qf3  
advance 放贷款项;垫付款项;预支款项;预付款项 f*%kHfaXgN  
advance account 暂支帐目;预付款帐户 etX@z'H  
advance compensation 预付补偿金 ixA.b#!1  
advance from shareholder 股东垫款 kk fWiPO^  
advance pending reimbursement 预支以待日后付还 'T eH(?3G  
advanced economy 先进经济体系 n/ KO{:  
advancement 预付;预付财产 (d4btcg  
advances warrant 垫款令 x-i1:W9;  
advancing 贷出 [8T{=+k  
adverse balance 逆差 Y`~B> J  
adverse exchange 逆汇 ]I|(/+}M  
advertisement addressed to shareholders 在报章刊登的致股东通告 S]3CRJU3`  
advice for collection 托收通知书 ]bds~OY5 U  
advice of drawing 提款通知书;汇票通知书  l"ms:v  
advice of payment 付款通知 B[8bkFS>]  
Advisory Committee [Securities and Futures Commission] s{b\\$Rb  
谘询委员会〔证券及期货事务监察委员会〕 Jc":zR@5  
Advisory Committee on Diversification 经济多元化谘询委员会 O9daeIF0#  
affidavit 誓章;遗产申报誓章 GDSV:]hL  
affidavit of no receipt 述明无收款的誓章 }=X: F1S  
affiliate 联号;联营公司;附属公司 o`f^m   
affiliated company 附属公司;联号;联营公司 ZLjAhd)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?NwrdcQ  
affordability 负担能力 3\W/VBJJ  
African Development Bank [AfDB] 非洲开发银行 hs7!S+[.$$  
after-acquired property 事后取得的财产 L{1sYR%s\  
after-hours dealing 市后交易 }y6)d.  
after-tax profit 税后盈利;税后利润;税后溢利 @43psq1  
agency agreement 代理协议 <,CrE5Pl  
agency expenses 代理机构的开支 U:8[%a  
agency fee 代理费 t7byOMC  
Agency Law 《代理法》 "$(+M t^  
agent 代理人;承销人 mx^Ga=: ?  
agent of company 公司代理人 \3hA_{ w  
agent's fee 代理人费;经纪费 T'pL&@,Q  
aggregate 总计;总数;总体数字 m-t: ' B  
aggregate amount 总款额;总额 )Qb,zS6  
aggregate assets and liabilities 总体资产与负债 i~h@}0WR"  
aggregate at constant price 按固定价格计算的总体数字 z}E_ wg  
aggregate demand 总需求 \%<M[r=  
aggregate gross position 总持仓量 [wQ48\^  
aggregate limit 总限额 =}Tm8b0  
aggregate of salaries tax 合计薪俸税 sD3ZZcy|=  
aggregate performance 总体表现;总体业绩 X&9: ^$m  
aggregate supply 总体供应 v+LJx    
aggregate surplus 总盈余 (;#c[eKy  
aggregate total 整体总额 @1CXc"IgA  
aggregate value 总值;合计价值 T-N>w;P  
aggregated basis 合计基准 JP8}+  
aggregated net chargeable income 合计应课税入息实额 u"h/ERCa  
aggregation 合并计算;合计;总和 }JFTe g  
aggregation of incomes of husband and wife 夫妇入息合并计算 t5{P'v9J  
aggregation of property 财产的总和 &_L%wV|[  
agio 差价;贴水 l~E~!MR  
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》 Ef]Hpjvp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3en 9TB  
《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》 mG S4W;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1Ms]\<^j  
《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》 g-qXS]y7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >NUbk9}J4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u%C oo  
agreement for a settlement 授产协议 n#+EG3  
agreement for assignment 转让协议 F` ybe\  
agreement for sale 售卖协议;买卖协议 xFF!)k #  
agreement for sale and purchase 买卖协议 v@zi?D K  
agreement for the payment of interest 支付利息协议 8e?/LA%MU  
agreement for the repayment of money 还款协议 'dwW~4|B  
agreement of reinsurance 再保险协议 %jHm9{|X  
Agricultural Bank of China 中国农业银行 #I=EYl=Vvi  
air passenger departure tax 飞机乘客离境税 CNN9a7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 AYnPxiW|  
airport tax 机场税 ?I=1T.  
alcohol duty 酒精税 #Ha:O,|  
alienation 让与;让渡;转让 ) lUS'I  
alimony 生活费;赡养费 ^Wld6:L{I  
All Ordinaries Index [AOI] 所有普通股指数 tLu&3<%  
all risks 全险;综合险 E7$&:xqx  
All Sales Record for Stock Market 《股票市场成交报告》 yX!u&  
Allied Capital Resources Limited 新联财务有限公司 I/7!5Z*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t^'nh 1=  
allocation letter 拨款信件 E !!,JnU  
allocation of fund 分配款项;预留款项 `/sNX<mp  
allocation of profit 利润分配;溢利分配 &D3]O9a0;  
allocation warrant 拨款令 &3SS.&g4W  
allotment 分配;配股 =\6)B{#T  
allotment notice 股份配售通知;配股通知 @bg9 }Z%\h  
allotment of shares 股份分配 ?;,;  
allowable 可获宽免;免税的 h~>1 -T8  
allowable business loss 可扣除的营业亏损 aEN` `  
allowable expenses 可扣税的支出 %O`@}Tg  
allowance 免税额;津贴;备抵;准备金 m]jA(  
allowance for debts 债项的免税额 EL~$7 J  
allowance for depreciation by wear and tear 耗损折旧免税额 IWE([<i}i[  
allowance for funeral expenses 殡殓费的免税额 mI8EeMa{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `Na()r$T  
allowance for repairs and outgoings 修葺及支出方面的免税额 "VZ1LVI  
allowance to debtor 给债务人的津贴 y`RzcXblIZ  
alteration of capital 资本更改 XO]^+'U}p  
alternate trustee 候补受托人 AQZ<,TE0,  
amalgamation 合并 bqbG+ g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]q"&V\b  
ambit of charges 征税范围;收费范围 hF$`=hE,F~  
amended valuation 经修订的估值 .{ v$;g  
American Commodities Exchange 美国商品交易所 SXw r$)4_  
American Express Bank Limited 美国运通银行 [S'1OR$FQ\  
American Stock Exchange 美国证券交易所 Q:q0C  +T  
amortization 摊销 kgo#JY-4  
amount due from banks 存放银行同业的款项 >SXSrXyYX  
amount due from banks abroad 存放海外银行同业的款项 k>ErD v8  
amount due from holding companies 控股公司欠款 b/_Zw^DPC  
amount due from local banks 存放本港银行同业的款项 `Moo WG  
amount due to banks 银行同业的存款 \9[vi +T  
amount due to banks abroad 海外银行同业的存款 RQ E]=N  
amount due to holding companies 控股公司存款 cb_C2+%8NA  
amount due to local banks 本港银行同业的存款 CtY-Gs  
amount due to outport banks 外埠银行同业的存款 kQ>2W5o-d-  
amount for note issue 发行纸币的款额 r6F TpOF  
amount of bond 担保契据的款额 llZU: bs  
amount of consideration 代价款额 {($bz T7c  
amount of contribution 供款数额 {L;sF=d  
amount of indebtedness 负债款额 ;VLDXvGd  
amount of principal of the loan 贷款本金额 ^/#+0/Bn  
amount of rates chargeable 应征差饷数额 G`l\R:Q  
amount of share capital 股本额 Lip#uuuXXN  
amount of sums assured 承保款额 %gmx47  
amount of variation 变动幅度 Bj 7* 2}  
amount of vote 拨款数额 UC+Qn  
amount payable 应付款额 eV"%(<{  
amount receivable 应收款额 Ke4oLF2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oB 1Qw'J w  
analysis 分析 w>2lG3H<  
ancillary risk 附属风险 ]y {tMC  
annual account 周年帐目;周年帐目报表;年度决算;年结 :la i0> D  
annual accounting date 年结日期 2E40&  
annual allowance 每年免税额;年积金;年度津贴;年津 p8,=K<  
annual balance 年度余额 k1,k 9BK  
annual disposable income 每年可动用收入 \~#\ [r_  
annual estimates 周年预算 Z8=?Hu  
annual fee 年费 b%lB&}uw}  
annual general meeting 周年大会 HwFg;r  
annual growth rate 年增率;每年增长率 TFkG"ev  
annual long-term supplement 长期个案每年补助金 ) k/&,J3  
annual pensionable emolument 可供计算退休金的年薪 0#NMNZ  
annual report 年报 QD.5o S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =OK#5r[UV  
annual return 周年报表;周年申报表;每年报税表格 k5< n:dS  
Annual Return Rules 《周年报表规则》 ~k34#j:J65  
annual review of consumer prices 每年消费物价回顾 [j@ek  
annual roll-forward basis 逐年延展方式 A}Iyl   
annual salary 年薪 <lB2Nv-,  
annual statement 年度报表;年度决算表 \>S.nW  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PSc=k0D  
annuitant 年金受益人 )#AYb   
annuity 年金 jN+`V)p  
annuity contract 年金合约 ).kU7;0  
annuity on human life 人寿年金 x[t?hl=:  
antecedent debt 先前的债项 "22./vWV|i  
ante-dated cheque 倒填日期支票 R"OT&:0/  
anticipated expenditure 预期开支 d_ =K (}eR  
anticipated net profit 预期纯利 '5aA+XP|  
anticipated revenue 预期收入 aX.BaK6I  
anti-inflation measure 反通货膨胀措施 KJFQ)#SW!  
anti-inflationary stance 反通货膨胀立场 p>)1Z<D"a  
apparent deficit 表面赤字 =+X*$'<J  
apparent financial solvency 表面偿债能力 ;,-)Z|W  
apparent partner 表面合伙人 |Kd6.Mx  
application for personal assessment 个人入息课税申请书 @ fMlbJq  
application of fund 资金应用 vE9"1M  
application to release as liquidator and to destruct the books of accounts and documents n`= S&oKH  
申请免除清盘人职务及毁灭帐簿与文件 OyDoktz$)  
appointed actuary 委任精算师 U>t:*SNC*  
appointed auditor 委任核数师;委任审计师 rv[BL.qV  
appointed trustee 委任的受托人 O5du3[2x7a  
appointer 委任人 m LajiZ Bf  
apportioned pro rata 按比例分摊 o2(w  
apportionment 分配;分摊 AkW,Fp1e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -v9(43  
apportionment formula 分摊方程式 ]/ !*^;cY(  
apportionment of estate duty 遗产税的分摊 ?4SYroXUX|  
appraisal 估价;评估 !}c D e12  
appreciable growth 可观增长 _dd_Z40R  
appreciable impact 显着影响 KdR\a&[MA  
appreciable increase 可观增长 %enJ[a%Qg  
appreciation 增值;升值 ` .`:~_OE  
appreciation against other currencies 相对其他货币升值 ]}SV%*{ %  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R{}_Qb  
appreciation tax 增值税 !& c%!*  
appropriation 拨款;拨用;拨付 > X  AB#  
appropriation account 拨款帐目 (NUXK  
Appropriation Bill 拨款法案 f]1 $`  
appropriation-in-aid system 补助拨款办法 o,k#ft<  
approved assets 核准资产 Ty b_'|?rW  
approved basket stock 认可一篮子证券 T\wOGaCW  
approved budget 核准预算 x75;-q  
approved charitable donation 认可慈善捐款 3=]/+{B  
approved charitable institution 认可慈善机构 TPb&";4ROf  
approved currency 核准货币;认可货币 a?Om;-i2`S  
approved estimates 核准预算 ip'v<%,Q3"  
approved estimates of expenditure 核准开支预算 -T+yS BO_3  
approved overseas insurer 核准海外保险人 J>dj]1I  
approved overseas trust company 核准海外信托公司 BfCib]V9C  
approved pooled investment fund 核准汇集投资基金 |\B\IPs{%'  
approved provident fund scheme 认可公积金计划 L\Oxyi<{  
approved provision 核准拨款 akw:3+`  
approved redeemable share 核准可赎回股份 \yymp70w  
approved regional stock 认可地区性证券 %|@?)[;  
approved retirement scheme 认可退休金计划 R(Vd[EGY  
approved subordinated loan 核准附属贷款 *QW.#y>"j  
arbitrage 套戥;套汇;套利 dY?l oFz  
arbitrageur 套戥者;套汇者 A f?&VD4K  
arbitrary amount 临时款项 XF{2'x_R  
arrangement 措施;安排;协定 LzXIqj'H7T  
arrears 欠款 N0fE*xo  
arrears of pay 欠付薪酬 @W+8z#xr'  
arrears of revenue 逾期未收税款;逾期未收的帐项 q&ed4{H<  
articles of association 组织章程;组织细则;组织章程细则 <\:*cET3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \^F6)COy  
ascertainment of profit 确定利润 0jp y c  
"Asia Clear" “亚洲结算系统” ;F_&h#D]3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?{Xp'D\z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \mN?5QCcE  
Asian Development Fund [ADF] 亚洲发展基金 p38s&\-kEN  
Asian dollar bond 亚洲美元债券 L%9yFg%u  
Asian dollar market 亚洲美元市场 avS9"e  
Asian dollar rate 亚洲美元利率 gKU*@`6G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jbOzbxR?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 EI9Yv>7d{  
asked price 沽盘;喊价;索价;卖方报价 \l6mX In=>  
assessable income 应评税入息 ~$a%& ]\  
assessable loss 应评税亏损 K6<1&  
assessable profit 应评税利润 w*SFQ_6YE  
assessable value 应评税值 #l2WRw_t  
assessed profit 估定利润 etW-gbr  
assessed value 经评估价值 0A ~f ^  
assessment 评税;评定;估价;评税单 YS"76FJ  
assessment number 评税编号;估价编号 :?%_JM5U  
assessment of additional tax 补加税评税 lSId<v?C>  
assessment of performance 业绩评估;实绩评价 x^F2Ywp%  
Assessor 评税主任 '.&,.E&{$  
asset price bubbles 资产价格泡沫 y(#F&^|  
asset-backed securities 具资产保证的证券 s|!b: Ms`  
assets accretion 资产增值 7f=9(Zj  
assets and liabilities 资产与负债 _ )^n[_E  
assets betterment statement 资产递增表;资产改进表 b!37:V\#}  
assets lending 实物放款;有抵押贷款 X>jwjRK $  
assets of the company passing on the death 死者去世时转移的公司资产 r52,f%nlm  
assets pledged as security for liabilities 用作负债抵押的资产 uP ?gGo  
assets portfolio 资产投资组合 [/t/694  
assets price 资产价格 qpc2;3*7  
assets quality 资产质素 S4~;bsSx  
assets realization 资产变现 gk6j5 $Y"<  
assets refinancing arrangement 资产再集资安排 ^?[^o\/@R  
assets securitization 资产证券化 Z42v@?R.!W  
assets situated outside Hong Kong 在香港以外地方的资产 Z@iMG  
assets stripping 削减资产;拆卖资产 &4MVk3SLx#  
assets value 资产值 : [vp.vw}/  
assignee 承让人 h$zPQ""8  
assignment 转让;转让书;转让契  K[TMTn  
assignment of interest 权益转让 &9] [ ~$  
assignment of letters patent and trade mark 专利证书及商标转让 .J\U|r  
assignment of property 物业转让;物业转让书 >-y&k^a=  
assignment right 转让权 El&pu x2  
assignor 转让人 &<i>)Ss  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U7fE6&g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Pq7tNM E  
associate member 附属会员 TAJ9Y<  
associated body corporate 相联法人团体 Y=rW.yK8  
associated company 相联公司;联属公司 zZh`go02E  
associated corporation 相联法团 M!6bf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z8"=W,2  
公认会计师公会〔英国〕 |V~P6o(/  
Association of Futures Exchange Brokers 香港期货经纪协会 *&2#;mf3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qV$',U*+T  
association of underwriters 承保人组织 $X&OGTlw^  
assumption of control 接管 E.% F/mM  
assurance 担保;保险;转易;转易书 %J%gXk}]  
assurance of interest 权益的转易 :~)Q]G1Nj  
at 19XX price 按一九XX年价格计算 r@<;  
at a discount 按赔价计算;按贴水价格计算;打折扣 6nSk,yE'hE  
at a premium 按溢价计算;按升水价格计算 w)8@Tu:Q  
at call 通知付款;按通知 +ow ^xiD  
at constant market price 按固定市价计算 ~ pdf'  
at constant price 按固定价格计算 mg,f>(  
at cost 按成本计算 x!.VWGtb  
at current market price 按当时市价计算;按现时市价计算  FZ2-e  
at current price 按当时价格计算;按现时价格计算 hJ4.:  
at factor cost 按要素成本计算;按生产要素成本计算 <,hBoHZSL  
at money-of-the-day price 按付款当日价格计算 ze\~-0ks +  
at or better 按指定或较佳价位〔买卖指令〕 YL=k&Q G  
at par 按面值计算;平价 gS|xicq!  
at sight 见票即付 }EIwkz8  
at the close 按收市盘 )L hO}zQ  
at the opening 按开市盘 =<_5gR  
attestation 见证;见证条款 QBn>@jq  
at-the-money option 平价期权 &{=~)>h  
attorney 受权人;受托代表人 0j/81Y}p  
attornment 新拥有人承认书 xNqQbk F  
attributable profit 可归属利润 G =4y!y  
attributable share value 可归属股份价值 B# H  
Auckland Stock Exchange 奥克兰证券交易所 IFTW,9hh  
auction 拍卖 YXg uw7%\  
auctioneer 拍卖商 7ER 2 h*  
audit 审计;核数 7Y*m_AhxJ  
Audit Commission 审计署 S&uL9)Glb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I~qiF%?d  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 4K;j:ZJ"x  
audit review 帐目审查 ry]7$MQyV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v#+w<gRq  
audited account 审计帐目;经审计的帐目 Y-c~"#  
audited annual account 经审计的周年帐目 ?-84_i  
audited balance sheet 经审计的资产负债表 XP^6*}H.*  
auditor 核数师;核数主任;审计师 7~Ga>BK  
auditor's certificate 核数师证明书;审计师证明书 yl ;'Ru:  
auditor's report 核数师报告;审计师报告 ,"VQ 0Z1  
Aussie bond 澳元债券 q |^O  
austerity budget 紧缩预算 jr l6):x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U?lu@5 ^Z  
Australia All Ordinaries Index 澳洲所有普通股票指数 jgo@~,5R  
Australian Dollar [AUD] 澳元 l>(G3l Iw  
Australian Options Market 澳大利亚期权市场 bv4cw#5z$9  
Australian Securities Commission 澳洲证券事务监察委员会 zB$6e!fc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uWInx6p  
Australian Stock Exchange 澳大利亚证券交易所 QPcB_wUqu  
Austrian Schilling [ATS] 奥地利先令 >oNk(. %  
authentication 认证;鉴证 Z%{f[|h9}  
authority to purchase 委托购买证;委购书 '> Q$5R1  
authorization 认可;核准;授权;授权书 h*9o_  
authorization by direction 指示授权 .>'Z9.Xnk  
authorization by instruction 指令授权 9h(hx 7]  
authorization by warrant 令状授权 ?BZ][~n-Q  
authorization of unit trust 单位信托的认可 %Nn'p"  
authorized agent 指定代理人 &P3vcB  
authorized capital 法定资本 LI<5;oE;  
authorized clerk 出市员 ui{_w @o  
authorized dealer 认可交易商 p,8Z{mLn  
authorized financial institution 认可财务机构 `j![  
authorized fund 认可基金 *a%PA(%6  
authorized fund house 获授权的基金公司;认可基金公司 ,s76]$%4  
authorized institution 认可机构 pzr-}>xrZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !~l%6Z5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zNf5OItx  
authorized insurer 获授权保险人;获认可承保人 y#DQOY+@^#  
authorized investment 特准投资项目 *]6dV '  
authorized person 获授权人 W 8NA.  
authorized representative 获授权代表 iIw ea`  
authorized share capital 法定股本 UVJ(iNK"  
automated quotation system 自动报价系统 VC(|t} L4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sEN@q   
自动交易系统〔香港期货交易所有限公司〕 3Q}Y?rkJ5  
automatic adjustment mechanism 自动调整机制 8!SiTOzR?  
automatic adjustment system 自动调整系统 __iyBaX  
Automatic Clearing House 自动票据交换所 \^4$}@*]  
automatic exchange rates accumulation system 自动化汇率累集系统 &zcj U+n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Sh6Cw4 R  
automatic teller machine [ATM] 自动柜员机 *~uuCLv_  
autopay 自动转帐 { bn#:75r  
available assets 可用资产 !?*!"S-Sl  
available fiscal reserve 现存财政储备 Y%l3SB,5L  
available profit 可用利润 $@k w>2  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 F8Wq&X#r  
average 平均;平均数;海损 1[`<JCFClc  
average basic salary 平均基本薪金 c7IR06E  
average consumer expenditure 平均消费开支;一般消费开支 XE*bRTEw  
average cost 平均成本 *^Y0}?]qT  
average cost of land production 增辟土地平均成本 3raA^d3!?  
average daily turnover 平均每日成交额 ^b %8_?2m  
average daily wage rate 平均每日工资率 J"%}t\Q  
average expenditure pattern 平均开支模式 'e64%t  
average growth rate 平均增长率 ~(/HgFLLu  
average net fixed assets 固定资产平均净值 Ds_ "m,  
average of relatives 相对价格平均数 Z|% 2495\  
average price 平均价格 Y`?X Fy:  
average propensity to consume 平均消费倾向;一般消费倾向 [Mc5N  
average propensity to save 平均储蓄倾向;一般储蓄倾向 !y~b;>887  
average rate 平均率 j]"xck  
average revenue 平均收入;平均收益 z44~5J]  
average stock 平均库存;平均存货 [B @j@&  
average yearly rent 平均年租 u g"<\"  
avoidance of double taxation 避免双重课税 )6 <byO  
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 yKEFne8^  
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