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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: u:s[6T0  
A share A股;甲类股份 }  cQ` L  
abatement of tax 减税;减扣免税额 Avn)%9  
ABN AMRO Bank N.V. 荷兰银行 <vUhJgN2/  
above-the-line expenditure 线上项目支出;经常预算支出 q[MZSg  
above-the-line receipt 线上项目收入;经常预算收入 z,q1TU9  
ABSA Asia Limited 南非联合亚洲有限公司 M7g6m  
absolute change 绝对数值变更 1o%E(*M4I  
absolute expenditure 实际开支 uQ'Izdm  
absolute guideline figure 绝对准则数字 Yl0_?.1 z  
absolute interest 绝对权益 F{"4cyoou  
absolute order of discharge 绝对破产解除令 "$rmy>d  
absolute profit margin 绝对利润幅度 <WRrB `nO  
absolute value 实值;绝对值 LyA}Nd]pyq  
absolutely vested interest 绝对既得权益 o!>h Q#h  
absorbed cost 已吸收成本;已分摊成本 pLea 4  
absorption 吸收;分摊;合并 |?/,ED+|>D  
absorption rate 吸收率;摊配率;分摊率 brt1Kvu8(  
ACB Finance Limited 亚洲商业财务有限公司 TuX9:Q  
acceptable form of reciprocity 合理的互惠条件 BEnIyVU;L  
acceptable rate 适当利率;适当汇率 k9vzxZ%s:  
acceptance agreement 承兑协议 m6^n8%  
acceptance for honour 参加承兑 !,zRg5Wp4  
acceptor 承兑人;接受人;受票人 TW5Pt{X= f  
acceptor for honour 参加承兑人 \zGmZZ  
accident insurance 意外保险 f?|cQ[#t!\  
Accident Insurance Association of Hong Kong 香港意外保险公会 z*B-`i.  
accident insurance scheme 意外保险计划 @<,YUp,%S  
accident year basis 意外年度基准 b'$fr6"O1  
accommodation 通融;贷款 p`2w\P3;)  
accommodation bill 通融票据;空头票据 oVYW '~OID  
accommodation party 汇票代发人 , UiA?7k  
account balance 帐户余额;帐户结余 =9y&j-F  
account book 帐簿 5x/LHsr=m  
account collected in advance 预收款项 WXX)_L$2  
account current book 往来帐簿 ?A`8c R=)I  
account of after-acquired property 事后取得的财产报告 c#YW>(  
account of defaulter 拖欠帐目 U9eb&nd  
account payable 应付帐款 }6!*H!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 40)Ti  
account receivable 应收帐款  4fa2_  
account receivable report 应收帐款报表 w_lN[u-L  
account statement 结单;帐单;会计财务报表 S<bsrS*$  
account title 帐户名称;会计科目 ;j^C35  
accountant's report 会计师报告 8ZPjzN>c6  
Accountant's Report Rules 会计师报告规则 1NQstmd{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 JuTIP6 /G  
Accounting Arrangements 《会计安排》 4%9 +="  
accounting basis 会计基础 O[O[E}8#  
accounting by Official Receiver 破产管理署署长呈交的帐目 X4{O/G  
Accounting Circular 《会计通告》 o1?bqVF;6  
accounting class 会计类别 2GC{+*  
accounting date 记帐日期;会计结算日期 9qXKHro  
accounting for money 款项核算 }Z Nyd  
Accounting Officer 会计主任 2~(\d\k  
accounting period 会计报告期;会计期 _m2p>(N|  
accounting policy 会计政策;会计方针 AIX?840V  
accounting practice 会计惯例 l11+sqg  
accounting principle 会计准则 $>=?'wr  
accounting record 会计记录 CZ4Nw]dtR  
accounting report 会计报告 fA{t\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .tH[A[/1 a  
Accounting Society of China 中国会计学会 . \:{6_  
accounting statement 会计报表 B(B77SOb  
accounting system 会计制度;会计系统 t],5{UF  
accounting transaction 会计事项;帐务交易 jNu`umS  
accounting treatment 会计处理 cH>3|B*y  
accounting year 会计年度 YR/%0^M'0  
accretion 增值;添加 6h%_\I.Z[[  
accrual 应计项目;应累算数目 /_.1f|{B  
accrual basis 应计制;权责发生制 ?f'iS#XL  
accrual basis accounting 应计制会计;权责发生制会计 g886RhCe  
accrue 应累算;应计 I("lGY  
accrued benefit 应累算利益 g ;To}0H  
accrued charges 应计费用 Kdr7JQYzuz  
accrued cumulative preference share dividend 应累算的累积优先股股息 ! uX0G4  
accrued expenses 应累算费用 .Qz412  
accrued interest payable 应付利息;应计未付利息 Wd<|DmSy  
accrued interest receivable 应收利息;应计未收利息 5,Hj$v7fe  
accrued right 累算权益 ;2%8tV$V  
accruing profit 应累算的利润 3:~ *cU  
accumulated fiscal reserve 累积财政储备 W&`{3L  
accumulated profit 累积利润;滚存溢利 m(o^9R_=^9  
accumulated reserve 累积储备 MQvk& AX  
accumulation of surplus income 累积收益盈余 <yxy ;o  
acquired assets 既得资产 a7Yz X5n  
acquisition 收购;购置;取得 09L"~:rg  
acquisition cost 购置成本 Q$XNs%7w5,  
acquisition expenses 购置费用 {sb2r%U!+  
acquisition of 100% interest 收购全部股权 5vo5t0^o  
acquisition of control 取得控制权 7x5wT ?2W  
acquisition of fixed assets 购置固定资产 6#za\[  
acquisition of shell “买壳” [oS4W P  
acquisition price 收购价 v| Yh]y  
act of God 天灾 {Ne5*HFV  
acting partner 执事合伙人 _(1Shm  
active market 买卖活跃的市场;交投畅旺的市场;旺市 <2,NWn.  
active partner 积极参与的合伙人 :N>n1tHL;A  
active trading 交投活跃 zPn 2  
actual circulation 实际流通 k=M_2T'  
actual cost 实际成本 QuWW a|g^.  
actual expenditure 实际开支;实际支出 lNs;-`I~  
actual income 实际入息;实际收入;实际收益 7+;$_,Xo<  
actual market 现货市场 fjP(r+[  
actual price 现货价;实际价格 Y~"5HP|  
actual profit 实际利润 c[<>e#s+;  
actual quotation 实盘;实际价位;实际报价 c3]`W7E6L  
actual year basis 按实际年度计算 xixdv{M<FF  
actuals 实货 &V77Wn OY  
actuarial investigation 精算调查 X4I+  
actuarial principle 精算原则 _CImf1  
actuarial report 精算师报告 vzH"O=  
Actuarial Society of Hong Kong 香港精算学会 <TQ,7M4X  
actuarial valuation 精算师估值 b<E+5;u  
actuary 精算师 J@lQzRqRb  
ad referendum agreement 暂定协议;有待覆核的协定 "eG@F  
ad valorem duty 从价税;按值征税 0Q4i<4 XW  
ad valorem duty system 从价税制 /{71JqFis  
ad valorem fee 从价费 }8&?  
ad valorem tariff 从价关税 hy|Yy&-  
additional allowance 额外免税额 tQ7:4._  
additional amount for unexpired risk 未过期风险的额外款额 )~2~q7  
additional assessable profit 补加应评税利润 7GG:1:2+>  
additional assessment 补加评税 >O$ JS,  
additional commitment 额外承担 3]wV 1<K  
additional commitment vote 额外承担拨款 KJ#SE|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V7(-<})8  
additional dependent parent allowance 供养父母额外免税额 wS+ekt5  
additional provision 额外拨款 pgipT#_K  
additional stamp duty 附加印花税 (\$=de>?  
additional tax 补加税罚款;补加税款 b9RJ>K  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 +Z=%4  
adjudged bankrupt 被裁定破产 KJP}0|[  
adjudicated bankrupt 裁定破产人 qLWM,[Og  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ec3zoKtV  
adjudication of bankruptcy 裁定破产;宣告破产 dng^#|X)?  
adjudication of insolvency 裁定无力偿还债务 >i!y[F  
adjusted actual 经调整的实数;调整后的实数 v9"|VhZ  
adjusted current assets 经调整的流动资产;调整后的流动资产 PP&9ORG  
adjusted figure 经调整的数字;调整后的数额 [x8_ax} w  
adjusted liabilities 经调整的负债;调整后的负债 me  ,lE-  
adjusted loss 经调整的亏损;调整后的亏损 KEfwsNSc%  
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 p G(Fw>  
adjusted profit 经调整的利润;调整后的利润 OuMj%I  
adjusted surplus 经调整的盈余额;调整后的盈余额 dC(5I{I|  
adjusted value 经调整的价值;调整后的价值 =)YDjd_=z  
adjustment 调整;修订;理算〔保险〕 ?DgeKA"A  
adjustment centre 调剂中心 V:<Z   
adjustment lag 调整过程的时间差距;调整时差 >QSlH]M  
adjustment mechanism 调整机制 9!?Ywc>0#  
adjustment of loss 亏损调整 7xh91EU:4  
adjustment process 调整过程;调整程序 U%r|hn3  
adjustment range 调整幅度 AkAQ%)6qV  
administered exchange rate 受管制汇率 u2 t=*<X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RaC8Sq7hW  
administration expenses 行政费用 51gSbkVX  
administration fee 手续费;行政费 8T5W6Zs1  
administration in bankruptcy 破产管理 76(/(v.x  
administration order 遗产管理令 DI0Wk^m  
administrator 管理人;遗产管理人 Pe/8=+qO  
administrator of the estate 遗产管理人 K,5_{pj  
admission of debt 债项承认书 ^I:f4RWo  
admission of proof 接纳债权证明 ~A03J:Yc7  
advance 放贷款项;垫付款项;预支款项;预付款项 q#PMQR"C  
advance account 暂支帐目;预付款帐户 u9u'!hAGH  
advance compensation 预付补偿金 \OE,(9T2P.  
advance from shareholder 股东垫款 w JF(&P  
advance pending reimbursement 预支以待日后付还 e:+[}I)  
advanced economy 先进经济体系 !uW;Ea?  
advancement 预付;预付财产 I_5[-9  
advances warrant 垫款令 M4)Y%EPc  
advancing 贷出 `l?(zy:R  
adverse balance 逆差 Ejt?B')aB5  
adverse exchange 逆汇 A_g\Fa[jG  
advertisement addressed to shareholders 在报章刊登的致股东通告 K^e4w`F|  
advice for collection 托收通知书 p735i`8  
advice of drawing 提款通知书;汇票通知书 t03T1.:(Mg  
advice of payment 付款通知 66{Dyn7J~  
Advisory Committee [Securities and Futures Commission] Ia j`u  
谘询委员会〔证券及期货事务监察委员会〕 X:mm<4  
Advisory Committee on Diversification 经济多元化谘询委员会 oer3DD(  
affidavit 誓章;遗产申报誓章 ijACfl{!:t  
affidavit of no receipt 述明无收款的誓章 +:3s f%0  
affiliate 联号;联营公司;附属公司 =wznkqyhi  
affiliated company 附属公司;联号;联营公司 yA~1$sA1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d]vom@iI  
affordability 负担能力 95mwDHbA  
African Development Bank [AfDB] 非洲开发银行 p0Pmmp7r  
after-acquired property 事后取得的财产 j~Mx^ivwj  
after-hours dealing 市后交易 *:?XbtIK u  
after-tax profit 税后盈利;税后利润;税后溢利 $6]1T>  
agency agreement 代理协议 _0o65?F  
agency expenses 代理机构的开支 I{i6e'.jP  
agency fee 代理费 }poLH S/  
Agency Law 《代理法》 5}TTf2&Xo#  
agent 代理人;承销人 "Pl.G[Buc-  
agent of company 公司代理人 c)Ne/E{!0  
agent's fee 代理人费;经纪费 s\e b  
aggregate 总计;总数;总体数字 %?Q<  
aggregate amount 总款额;总额 a7sX*5t{R  
aggregate assets and liabilities 总体资产与负债 yG2rAG_ G&  
aggregate at constant price 按固定价格计算的总体数字  6apK  
aggregate demand 总需求 wufQyT`  
aggregate gross position 总持仓量 S;j"@'gz9  
aggregate limit 总限额 Ui'*$W]v  
aggregate of salaries tax 合计薪俸税 Nz>xilU'  
aggregate performance 总体表现;总体业绩 vLpIVNA]]Y  
aggregate supply 总体供应 J"K(nKXO_?  
aggregate surplus 总盈余 U>0bgL  
aggregate total 整体总额 y*!8[wASHq  
aggregate value 总值;合计价值 Z5eM  
aggregated basis 合计基准 DfX~}km  
aggregated net chargeable income 合计应课税入息实额 y#FFxSH>  
aggregation 合并计算;合计;总和 S5\KI+;PW  
aggregation of incomes of husband and wife 夫妇入息合并计算 f h:wmc'  
aggregation of property 财产的总和 #xw3a<z?u  
agio 差价;贴水 K=> j+a5$  
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》 kG u{[Rh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <07]w$m/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Mtc  -  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]fSpG\yU  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 e_}tK1XY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q@[(0R1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U~w8yMxX  
agreement for a settlement 授产协议 KG GJ\r6  
agreement for assignment 转让协议 oG\lejO  
agreement for sale 售卖协议;买卖协议 <B!DwMk;.  
agreement for sale and purchase 买卖协议 NH4T*R)Vz  
agreement for the payment of interest 支付利息协议 U6#9W}CE  
agreement for the repayment of money 还款协议 :OV6R ,  
agreement of reinsurance 再保险协议 [Pl''[  
Agricultural Bank of China 中国农业银行 j>G|Xv  
air passenger departure tax 飞机乘客离境税 5| Oj\L{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f^lhdZ\  
airport tax 机场税 <8^ws90Y  
alcohol duty 酒精税 q4g)/x%nc  
alienation 让与;让渡;转让 F{Oaxn  
alimony 生活费;赡养费 W4(GI]`_+  
All Ordinaries Index [AOI] 所有普通股指数 6Zx5^f(qd  
all risks 全险;综合险 ~-UO^$M-  
All Sales Record for Stock Market 《股票市场成交报告》 h:i FLSf  
Allied Capital Resources Limited 新联财务有限公司 /4;Sxx-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ji<(}d~L*  
allocation letter 拨款信件 :mhO/Bx  
allocation of fund 分配款项;预留款项 =s9*=5r8  
allocation of profit 利润分配;溢利分配 sF3@7~m4  
allocation warrant 拨款令 \f7R^;`_<R  
allotment 分配;配股 <{i1/"k?X  
allotment notice 股份配售通知;配股通知 Js^(mRv=  
allotment of shares 股份分配 m#<Jr:-  
allowable 可获宽免;免税的 Kw(S<~9-@  
allowable business loss 可扣除的营业亏损 "q KVGd  
allowable expenses 可扣税的支出 rdsZ[ii  
allowance 免税额;津贴;备抵;准备金 i:Gyi([C  
allowance for debts 债项的免税额 ~=9S AJr]  
allowance for depreciation by wear and tear 耗损折旧免税额 Qe_C^ (P  
allowance for funeral expenses 殡殓费的免税额 rONz*ly|i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 TW}].A_-  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^fE8|/]nG9  
allowance to debtor 给债务人的津贴 IY|`$sHb  
alteration of capital 资本更改 _na/&J 6  
alternate trustee 候补受托人 |l@z7R+4*  
amalgamation 合并 WM7LCP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <o/lK\>  
ambit of charges 征税范围;收费范围 Vi>P =i  
amended valuation 经修订的估值 ~V0 GRPnI  
American Commodities Exchange 美国商品交易所 #Z,@yJ2wl  
American Express Bank Limited 美国运通银行 ibLx'<  
American Stock Exchange 美国证券交易所 'F3@Xh  
amortization 摊销 H;0K4|I  
amount due from banks 存放银行同业的款项 KwgFh#e  
amount due from banks abroad 存放海外银行同业的款项 ([#'G+MC&  
amount due from holding companies 控股公司欠款 ={51fr/C%  
amount due from local banks 存放本港银行同业的款项 7=s0Pm  
amount due to banks 银行同业的存款 #CcEI  
amount due to banks abroad 海外银行同业的存款 r;p@T8k  
amount due to holding companies 控股公司存款 o#WECs>  
amount due to local banks 本港银行同业的存款 M(I%QD  
amount due to outport banks 外埠银行同业的存款 )G-u;1rd  
amount for note issue 发行纸币的款额 Wiw~oXo  
amount of bond 担保契据的款额 >!%+9@a}  
amount of consideration 代价款额 6n~)R  
amount of contribution 供款数额 WVz2 bzj  
amount of indebtedness 负债款额 dnV&U%fO  
amount of principal of the loan 贷款本金额 ].sD#~L_  
amount of rates chargeable 应征差饷数额 C-g,uARX(r  
amount of share capital 股本额 /1_O5'5+v  
amount of sums assured 承保款额 wPq9`9 #  
amount of variation 变动幅度 .hUlI3z9  
amount of vote 拨款数额 ,3!TyQ \m'  
amount payable 应付款额 ^XG$?2<U  
amount receivable 应收款额 Nw(hN+_u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =RZ PDu  
analysis 分析 ZXXJ!9-&+J  
ancillary risk 附属风险 ]Inu'p\  
annual account 周年帐目;周年帐目报表;年度决算;年结 ))<vCfuz2  
annual accounting date 年结日期  S9^S W3  
annual allowance 每年免税额;年积金;年度津贴;年津 3Pp+>{2_?  
annual balance 年度余额 Wf-XH|j[  
annual disposable income 每年可动用收入 \.>7w 1p  
annual estimates 周年预算 zF|c3ap  
annual fee 年费 CH q5KB98+  
annual general meeting 周年大会 Uy*d@vU9c  
annual growth rate 年增率;每年增长率 A 8-a}0Gh  
annual long-term supplement 长期个案每年补助金 N1$PW~)Y  
annual pensionable emolument 可供计算退休金的年薪 1K(mdL{m5  
annual report 年报 PF#<CF$=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fs-LaV 0  
annual return 周年报表;周年申报表;每年报税表格 bdfs'udt9  
Annual Return Rules 《周年报表规则》 :*^aSPlV  
annual review of consumer prices 每年消费物价回顾 A%x0'?GU  
annual roll-forward basis 逐年延展方式 FHEP/T\5  
annual salary 年薪 #f%fY%5q  
annual statement 年度报表;年度决算表 mwsdl^c  
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 apt$e$g  
annuitant 年金受益人 vif)g6,  
annuity 年金 Bsha)<  
annuity contract 年金合约 @/:7G.  
annuity on human life 人寿年金 r^H,H'BohJ  
antecedent debt 先前的债项 /^v!B`A @  
ante-dated cheque 倒填日期支票 unKl5A[h  
anticipated expenditure 预期开支 {:3:GdM6  
anticipated net profit 预期纯利 %3AE2"  
anticipated revenue 预期收入 Z>3m-:-e  
anti-inflation measure 反通货膨胀措施 1.PN_9%  
anti-inflationary stance 反通货膨胀立场 Uq`6VpZ  
apparent deficit 表面赤字 _+ Sf+ta  
apparent financial solvency 表面偿债能力 jatlv/,  
apparent partner 表面合伙人 )y i~p  
application for personal assessment 个人入息课税申请书 e\^}PU  
application of fund 资金应用 G!wb|-4<$  
application to release as liquidator and to destruct the books of accounts and documents 6b$C/  
申请免除清盘人职务及毁灭帐簿与文件 =vvd)og  
appointed actuary 委任精算师 D u T6Od/f  
appointed auditor 委任核数师;委任审计师 5 8 7;2  
appointed trustee 委任的受托人 <Q"G aqZ  
appointer 委任人 !0P:G#o-$  
apportioned pro rata 按比例分摊 w%..*+P  
apportionment 分配;分摊 JYmYX-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [zXC\)&!  
apportionment formula 分摊方程式 Gt _tL%  
apportionment of estate duty 遗产税的分摊 !^s -~`'\~  
appraisal 估价;评估 cP\z*\dS  
appreciable growth 可观增长 !Q5,Zhgr  
appreciable impact 显着影响 ew~?&=  
appreciable increase 可观增长 U@CAQ?  
appreciation 增值;升值 }fv7WhQ  
appreciation against other currencies 相对其他货币升值 !uO@4]:Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~j(vGO3JB  
appreciation tax 增值税 87W!R<G  
appropriation 拨款;拨用;拨付 uqU&k@  
appropriation account 拨款帐目 yla- X|>  
Appropriation Bill 拨款法案 t_*x.{x-  
appropriation-in-aid system 补助拨款办法 {QaO\{J=  
approved assets 核准资产 t;/uRN*.  
approved basket stock 认可一篮子证券 jSH.e?  
approved budget 核准预算 nRu %0Op  
approved charitable donation 认可慈善捐款 nnvS.s`O  
approved charitable institution 认可慈善机构 !]Qk?T~9-  
approved currency 核准货币;认可货币 B~| ]gd  
approved estimates 核准预算 R9Wr?  
approved estimates of expenditure 核准开支预算 J/:U,01  
approved overseas insurer 核准海外保险人 Gqc6]{  
approved overseas trust company 核准海外信托公司 oylQCbT   
approved pooled investment fund 核准汇集投资基金 V6'u\Ch|  
approved provident fund scheme 认可公积金计划 h::(b,|f7  
approved provision 核准拨款 z^jmf_  
approved redeemable share 核准可赎回股份 Q672iR\#)  
approved regional stock 认可地区性证券 "I:*  
approved retirement scheme 认可退休金计划 ^IyQzBOj  
approved subordinated loan 核准附属贷款 .'Q*_};W  
arbitrage 套戥;套汇;套利 I8% -ii  
arbitrageur 套戥者;套汇者 WTM  
arbitrary amount 临时款项 eThFRU3 F  
arrangement 措施;安排;协定  7U1 M;@y  
arrears 欠款 ,4`Vl<6  
arrears of pay 欠付薪酬 Y .cjEeL@  
arrears of revenue 逾期未收税款;逾期未收的帐项 6 C O5:\  
articles of association 组织章程;组织细则;组织章程细则 UKV<Ye|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 x?lRObHK  
ascertainment of profit 确定利润 `LLmdm 6i  
"Asia Clear" “亚洲结算系统” /5z,G r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 " DLIx}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %3"3V1  
Asian Development Fund [ADF] 亚洲发展基金 m. p'LF  
Asian dollar bond 亚洲美元债券 Lwx J:Kz.  
Asian dollar market 亚洲美元市场 bvrXz-j  
Asian dollar rate 亚洲美元利率 - 0q263z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _9H]:]1QH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z 4i5,f  
asked price 沽盘;喊价;索价;卖方报价 5Phsh  
assessable income 应评税入息 q }>3NCh  
assessable loss 应评税亏损 7I#C[:7x  
assessable profit 应评税利润 ?e4H{Y/M  
assessable value 应评税值 U`8Er48X  
assessed profit 估定利润 WagL8BpLx  
assessed value 经评估价值 maY.Z<lN  
assessment 评税;评定;估价;评税单 7l/lY-zO  
assessment number 评税编号;估价编号 !lL `L \  
assessment of additional tax 补加税评税 3c7i8b$  
assessment of performance 业绩评估;实绩评价 qyFeq])  
Assessor 评税主任 4c{j9mh  
asset price bubbles 资产价格泡沫 ]0 = |?n$7  
asset-backed securities 具资产保证的证券 o<txm?+N  
assets accretion 资产增值 ,H,[ )8  
assets and liabilities 资产与负债 s]6;*mI2  
assets betterment statement 资产递增表;资产改进表 "crp/Bj?  
assets lending 实物放款;有抵押贷款 OFmHj]I7=  
assets of the company passing on the death 死者去世时转移的公司资产 LAnC8O  
assets pledged as security for liabilities 用作负债抵押的资产 !OQ5AF$  
assets portfolio 资产投资组合 4)k-gKS*  
assets price 资产价格 q5hE S  
assets quality 资产质素 mSYm18   
assets realization 资产变现 >5Lp;  
assets refinancing arrangement 资产再集资安排 `q* p-Ju'  
assets securitization 资产证券化 ~x/ka43  
assets situated outside Hong Kong 在香港以外地方的资产 @#hvQ6u  
assets stripping 削减资产;拆卖资产 = M4:nt  
assets value 资产值 iR./9}Ze  
assignee 承让人 }F/w34+;  
assignment 转让;转让书;转让契 >B~? }@^Gk  
assignment of interest 权益转让 53ZbtEwhwr  
assignment of letters patent and trade mark 专利证书及商标转让 QdcuV\B}  
assignment of property 物业转让;物业转让书 IHi[3xf<  
assignment right 转让权 )*XWe|H_  
assignor 转让人 94dd )/a  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 v0! 1W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 p=A, yGDV  
associate member 附属会员 gp{C89gP  
associated body corporate 相联法人团体 7B\NP`l  
associated company 相联公司;联属公司 0gW{6BtPWm  
associated corporation 相联法团 Qk>U=]U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (`E`xb@E,=  
公认会计师公会〔英国〕 %,z;W-#gnY  
Association of Futures Exchange Brokers 香港期货经纪协会 4%8den,|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?E+f<jol  
association of underwriters 承保人组织 u kZK*Y9P  
assumption of control 接管 CadIu x^  
assurance 担保;保险;转易;转易书 eD2eDxN2  
assurance of interest 权益的转易 nh5=0{va|L  
at 19XX price 按一九XX年价格计算 %kop's&?C  
at a discount 按赔价计算;按贴水价格计算;打折扣 \xl$z *zI  
at a premium 按溢价计算;按升水价格计算 z,E`+a;  
at call 通知付款;按通知 3)#Nc|  
at constant market price 按固定市价计算 #}@8(>T  
at constant price 按固定价格计算 8q{|nH  
at cost 按成本计算 tu$rVwgM  
at current market price 按当时市价计算;按现时市价计算 DUl+Jqn4B  
at current price 按当时价格计算;按现时价格计算 [wm0a4fg  
at factor cost 按要素成本计算;按生产要素成本计算 1:^Xd~X  
at money-of-the-day price 按付款当日价格计算 r,Xyb`  
at or better 按指定或较佳价位〔买卖指令〕 o3|4PAA/  
at par 按面值计算;平价 {5{VGAD&]>  
at sight 见票即付 na~ FT[3 C  
at the close 按收市盘 pU !:  
at the opening 按开市盘 y9R%%i  
attestation 见证;见证条款 .N.RpRz{f  
at-the-money option 平价期权 #-f9>S9_  
attorney 受权人;受托代表人 ZYY2pY 1  
attornment 新拥有人承认书 P*7G?  
attributable profit 可归属利润 Y Z8[h`z  
attributable share value 可归属股份价值 5psJv|Zo]  
Auckland Stock Exchange 奥克兰证券交易所 BgUp~zdo  
auction 拍卖 z_R^C%0k  
auctioneer 拍卖商 /@1YlxKF  
audit 审计;核数 52Lp_M  
Audit Commission 审计署 %Gyn.9\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l=l$9H,  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 5fiWo^s}  
audit review 帐目审查 %bF157X5An  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [ei~Xkzkj  
audited account 审计帐目;经审计的帐目 %s+'"E"E  
audited annual account 经审计的周年帐目 uI?Z_  
audited balance sheet 经审计的资产负债表 sU*?H`U3d  
auditor 核数师;核数主任;审计师 :*|Ua%L_  
auditor's certificate 核数师证明书;审计师证明书 4TPdq&';C:  
auditor's report 核数师报告;审计师报告 ~@l4T_,k  
Aussie bond 澳元债券 hbvcIGaT  
austerity budget 紧缩预算 !DSm[Z1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 82EvlmD  
Australia All Ordinaries Index 澳洲所有普通股票指数 Z#N w[>NN*  
Australian Dollar [AUD] 澳元 1Hr1Ir<KR  
Australian Options Market 澳大利亚期权市场 7 rRI-wZ  
Australian Securities Commission 澳洲证券事务监察委员会 i\/'w]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NNqvjM-  
Australian Stock Exchange 澳大利亚证券交易所 @M-w8!.~  
Austrian Schilling [ATS] 奥地利先令 }}]Lf3;  
authentication 认证;鉴证 d^6-P  R_  
authority to purchase 委托购买证;委购书 X-<,zRM  
authorization 认可;核准;授权;授权书 9d/- +j'  
authorization by direction 指示授权 _L~ 3h  
authorization by instruction 指令授权 x=7:D  
authorization by warrant 令状授权 B?-w<":!  
authorization of unit trust 单位信托的认可 SZ[?2z  
authorized agent 指定代理人 E%D.a=UX,  
authorized capital 法定资本 yUo8-OaL7  
authorized clerk 出市员 |T/OOIA=sI  
authorized dealer 认可交易商 ^c}3o|1m(  
authorized financial institution 认可财务机构 N1c 0>{  
authorized fund 认可基金 GfK%UZ$C  
authorized fund house 获授权的基金公司;认可基金公司 ~>9G\/u j  
authorized institution 认可机构 bK0(c1*a[e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9,_~qWw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _,(s  
authorized insurer 获授权保险人;获认可承保人 I)` +:+P  
authorized investment 特准投资项目 ^VMCs/g6  
authorized person 获授权人 j][&o-Ev  
authorized representative 获授权代表 XPMUhozV  
authorized share capital 法定股本 \C>IVz<O  
automated quotation system 自动报价系统 ;K8}Yq9p9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rm3/R<  
自动交易系统〔香港期货交易所有限公司〕 J Hm Pa  
automatic adjustment mechanism 自动调整机制 $},XRo&R  
automatic adjustment system 自动调整系统 }`QZV_  
Automatic Clearing House 自动票据交换所 KyVzf(^  
automatic exchange rates accumulation system 自动化汇率累集系统 `{ >/'o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `|AH3v1  
automatic teller machine [ATM] 自动柜员机 w{[^  
autopay 自动转帐 FqbGT(QB0  
available assets 可用资产 srN7  
available fiscal reserve 现存财政储备 8g_kZ^<[  
available profit 可用利润 g.`Ntsi$wI  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 O-UA2?N@j  
average 平均;平均数;海损 U7n#TPet  
average basic salary 平均基本薪金 #>:S&R?2t  
average consumer expenditure 平均消费开支;一般消费开支 :nb|WgEc  
average cost 平均成本 EFVZAY"+!;  
average cost of land production 增辟土地平均成本 Et }%)M  
average daily turnover 平均每日成交额 K{DmMi];I  
average daily wage rate 平均每日工资率 !=,zy  
average expenditure pattern 平均开支模式 ]W Yub1  
average growth rate 平均增长率 >/4[OPB0R  
average net fixed assets 固定资产平均净值 #V/{DPz  
average of relatives 相对价格平均数 52o^]  
average price 平均价格 BI,]pf;GWv  
average propensity to consume 平均消费倾向;一般消费倾向 PZJn/A1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T}Wbt=\M  
average rate 平均率 u e  
average revenue 平均收入;平均收益 P#!g P3  
average stock 平均库存;平均存货 m5N,[^-  
average yearly rent 平均年租 )ADI[+KW  
avoidance of double taxation 避免双重课税 _MIheCvV  
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 tx<^PV2  
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