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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: |d\ rCq >  
A share A股;甲类股份 eJFGgJRIvF  
abatement of tax 减税;减扣免税额 k$1ya7-@  
ABN AMRO Bank N.V. 荷兰银行 H. UwM  
above-the-line expenditure 线上项目支出;经常预算支出  W|XTa  
above-the-line receipt 线上项目收入;经常预算收入 E#?*6/  
ABSA Asia Limited 南非联合亚洲有限公司 S(<r-bV<  
absolute change 绝对数值变更 %upnXRzw  
absolute expenditure 实际开支 EkS7j>:  
absolute guideline figure 绝对准则数字 q|,cMPS3  
absolute interest 绝对权益 HO%atE$>  
absolute order of discharge 绝对破产解除令 bkk1_X  
absolute profit margin 绝对利润幅度 jkw:h0hX  
absolute value 实值;绝对值 <+ 0cQq=2  
absolutely vested interest 绝对既得权益 \W$bOp  
absorbed cost 已吸收成本;已分摊成本 ENW>bS8 e`  
absorption 吸收;分摊;合并 "X4L+]"$g  
absorption rate 吸收率;摊配率;分摊率 ~RGZY/4  
ACB Finance Limited 亚洲商业财务有限公司 wmbjL=f Ia  
acceptable form of reciprocity 合理的互惠条件 yDh(4w-~gk  
acceptable rate 适当利率;适当汇率 PI@/jh  
acceptance agreement 承兑协议 Bwv@D4bii  
acceptance for honour 参加承兑 7 \)OWp  
acceptor 承兑人;接受人;受票人 LnZzY0  
acceptor for honour 参加承兑人 a-w=LpVM  
accident insurance 意外保险 Ba==Ri8$  
Accident Insurance Association of Hong Kong 香港意外保险公会  Gh;Ju[6  
accident insurance scheme 意外保险计划 C;7?TZ&xw  
accident year basis 意外年度基准 z'N_9=  
accommodation 通融;贷款 ~^jdiy5  
accommodation bill 通融票据;空头票据 .1R:YNx{/  
accommodation party 汇票代发人 _q*4+x  
account balance 帐户余额;帐户结余 Du@?j7&l=$  
account book 帐簿 .R5[bXxe7  
account collected in advance 预收款项 dE R#)bGj  
account current book 往来帐簿 z<2!|  
account of after-acquired property 事后取得的财产报告 t}r`~AEa!  
account of defaulter 拖欠帐目 &E|2-)  
account payable 应付帐款 d3Dw[4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gx+bKGB`  
account receivable 应收帐款 F)P"UQ!\  
account receivable report 应收帐款报表 _cra_(b  
account statement 结单;帐单;会计财务报表 cm^:3(yYX  
account title 帐户名称;会计科目 |^&n\vXv  
accountant's report 会计师报告 QH%Zbt2qS  
Accountant's Report Rules 会计师报告规则 F&?55@b  
accounting and auditing procedure 会计与审计程序;会计与核数程序 {B^V_TX2  
Accounting Arrangements 《会计安排》 u%n6!Zx  
accounting basis 会计基础 9+<%74|,  
accounting by Official Receiver 破产管理署署长呈交的帐目 ds@X%L;_  
Accounting Circular 《会计通告》 g=w,*68vuy  
accounting class 会计类别 ($a ?zJr  
accounting date 记帐日期;会计结算日期 zs#s"e:jeR  
accounting for money 款项核算 h'Tn&2r6  
Accounting Officer 会计主任 ,M@LtA3g  
accounting period 会计报告期;会计期 ~&-8lD];LM  
accounting policy 会计政策;会计方针 +oKp>-  
accounting practice 会计惯例 Fe8JsB-  
accounting principle 会计准则 l(X8 cHAi  
accounting record 会计记录 Bx R% \  
accounting report 会计报告 UUb n7&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [KrWL;[1 <  
Accounting Society of China 中国会计学会 #sl_ BC9  
accounting statement 会计报表 c`:hEQs  
accounting system 会计制度;会计系统 m# #( uSh  
accounting transaction 会计事项;帐务交易 %jaB>4.A:  
accounting treatment 会计处理 p<>x qU  
accounting year 会计年度 ,nn5LQ|l.j  
accretion 增值;添加 s|iph~W!L  
accrual 应计项目;应累算数目 C9l5zb~D  
accrual basis 应计制;权责发生制 !]c]:ed\C  
accrual basis accounting 应计制会计;权责发生制会计 v=!Ap ; 2L  
accrue 应累算;应计 WT(inf[  
accrued benefit 应累算利益 &0B< iO<f  
accrued charges 应计费用 d&S4`\g?8  
accrued cumulative preference share dividend 应累算的累积优先股股息 /*g9drwaa  
accrued expenses 应累算费用 c2M-/ x-:  
accrued interest payable 应付利息;应计未付利息 aq-`Bar  
accrued interest receivable 应收利息;应计未收利息 Hg8n`a;R  
accrued right 累算权益 F O"8B  
accruing profit 应累算的利润 zh5'oE&[yC  
accumulated fiscal reserve 累积财政储备 dre@V(\;hQ  
accumulated profit 累积利润;滚存溢利 z@!zQ Vp  
accumulated reserve 累积储备 m)G=4kK52-  
accumulation of surplus income 累积收益盈余 QmQsNcF~z  
acquired assets 既得资产 f8]Qn8  
acquisition 收购;购置;取得 TBq;#+1W  
acquisition cost 购置成本 |n9~2R   
acquisition expenses 购置费用 ;8WgbR)ZLU  
acquisition of 100% interest 收购全部股权 qyXx`'e  
acquisition of control 取得控制权 7U=|>)Q0s  
acquisition of fixed assets 购置固定资产 G9?6qb:  
acquisition of shell “买壳” ^X2U A{  
acquisition price 收购价 ?f1PQ  
act of God 天灾 *69 yB  
acting partner 执事合伙人 P'o:Vhm_H  
active market 买卖活跃的市场;交投畅旺的市场;旺市 cG|)z<Z  
active partner 积极参与的合伙人 \BB(0Ah+t  
active trading 交投活跃 !3~VoNh,  
actual circulation 实际流通 bu`8QQ"C  
actual cost 实际成本 D&1*,`  
actual expenditure 实际开支;实际支出 *"rgK|CM$  
actual income 实际入息;实际收入;实际收益 OkSJob  
actual market 现货市场 3Cq/ o'  
actual price 现货价;实际价格 Izrf42 >k  
actual profit 实际利润 "=~P&Mi_  
actual quotation 实盘;实际价位;实际报价 Fy4jujP<  
actual year basis 按实际年度计算 -fF1vJ7L  
actuals 实货 r()%s3$q  
actuarial investigation 精算调查 |||uTfrJ  
actuarial principle 精算原则 JQVu&S  
actuarial report 精算师报告 y'sy]Q~  
Actuarial Society of Hong Kong 香港精算学会 J &,N1B  
actuarial valuation 精算师估值 }@IRReQ  
actuary 精算师 \EH:FM}l,  
ad referendum agreement 暂定协议;有待覆核的协定 u3{gX{so  
ad valorem duty 从价税;按值征税 Y-(),k_Q:  
ad valorem duty system 从价税制 HV:mS*e  
ad valorem fee 从价费 cv fh:~L  
ad valorem tariff 从价关税 X]'Hz@$N  
additional allowance 额外免税额 <pd6,l\  
additional amount for unexpired risk 未过期风险的额外款额 5j(3pV`_  
additional assessable profit 补加应评税利润 QusEWq)}<  
additional assessment 补加评税 n^QOGT.s6`  
additional commitment 额外承担 bDdJh}Vz  
additional commitment vote 额外承担拨款 >`rK=?12<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }qUNXE@  
additional dependent parent allowance 供养父母额外免税额 6 bL+q`3>  
additional provision 额外拨款 7?6?`no~JJ  
additional stamp duty 附加印花税 )k5lA=(Yr+  
additional tax 补加税罚款;补加税款 3#>;h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 U^_'e_)  
adjudged bankrupt 被裁定破产 yQwj [  
adjudicated bankrupt 裁定破产人 c"aiZ(aP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 LS:3Dtq  
adjudication of bankruptcy 裁定破产;宣告破产 t3 AZS0  
adjudication of insolvency 裁定无力偿还债务 bH7[6#y$  
adjusted actual 经调整的实数;调整后的实数 33d86H% ;  
adjusted current assets 经调整的流动资产;调整后的流动资产 mT57NP  
adjusted figure 经调整的数字;调整后的数额 iQ= %iou  
adjusted liabilities 经调整的负债;调整后的负债 %N)o*H&  
adjusted loss 经调整的亏损;调整后的亏损 oOk.Fq  
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 B`Q.<Lqu  
adjusted profit 经调整的利润;调整后的利润 '8~cf  
adjusted surplus 经调整的盈余额;调整后的盈余额 o l 67x  
adjusted value 经调整的价值;调整后的价值 1jZ:@M :  
adjustment 调整;修订;理算〔保险〕 rI&GM |  
adjustment centre 调剂中心 rl)(4ad=  
adjustment lag 调整过程的时间差距;调整时差 9GnNL I{  
adjustment mechanism 调整机制 riI0k{   
adjustment of loss 亏损调整 Z<a6U 3  
adjustment process 调整过程;调整程序 4)=LOGW  
adjustment range 调整幅度 TQ&%SMCn  
administered exchange rate 受管制汇率 hq9b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yhr\eiJ@6  
administration expenses 行政费用 7 q<UJIf  
administration fee 手续费;行政费 )>LQ{ X.  
administration in bankruptcy 破产管理 t1HUp dHY  
administration order 遗产管理令 `n8) o%E9  
administrator 管理人;遗产管理人 8$avPD3jx  
administrator of the estate 遗产管理人 <i'4EnO  
admission of debt 债项承认书 bAeN>~WvY  
admission of proof 接纳债权证明 SsjO1F  
advance 放贷款项;垫付款项;预支款项;预付款项 -B2>~#L  
advance account 暂支帐目;预付款帐户 cOUsbxYTD  
advance compensation 预付补偿金 u(JC 4w'  
advance from shareholder 股东垫款 52B ye   
advance pending reimbursement 预支以待日后付还 * [*#cMZ   
advanced economy 先进经济体系 6G"AP~|0  
advancement 预付;预付财产 *BVkviqxz  
advances warrant 垫款令 ).eT~e Gj  
advancing 贷出 *IzcW6 [9  
adverse balance 逆差 ^SCZ  
adverse exchange 逆汇 `>RJ*_aKEI  
advertisement addressed to shareholders 在报章刊登的致股东通告 <\x/Y$jm0n  
advice for collection 托收通知书 cHK)e2 r  
advice of drawing 提款通知书;汇票通知书 >HnD'y*  
advice of payment 付款通知 F#_7mC   
Advisory Committee [Securities and Futures Commission] JJ56d)37.  
谘询委员会〔证券及期货事务监察委员会〕 XF2u<sDe  
Advisory Committee on Diversification 经济多元化谘询委员会 &0TOJ:RP  
affidavit 誓章;遗产申报誓章 rWbuoG+8  
affidavit of no receipt 述明无收款的誓章 !lE (!d3M  
affiliate 联号;联营公司;附属公司 Oa~t&s  
affiliated company 附属公司;联号;联营公司 k%QhF]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @Z!leyam  
affordability 负担能力 [(tgoh/  
African Development Bank [AfDB] 非洲开发银行 P,!W\N%3  
after-acquired property 事后取得的财产 ?/"@WP9  
after-hours dealing 市后交易 +S M $#  
after-tax profit 税后盈利;税后利润;税后溢利 P*/px4;6  
agency agreement 代理协议 /s6':~4  
agency expenses 代理机构的开支 </<_e0  
agency fee 代理费 wd*i~A3+?  
Agency Law 《代理法》 ZeK*MPxQ  
agent 代理人;承销人 EF0{o_  
agent of company 公司代理人 n6WSTh  
agent's fee 代理人费;经纪费 HKP\`KBC j  
aggregate 总计;总数;总体数字 GQ&9by=}  
aggregate amount 总款额;总额 3a#637%  
aggregate assets and liabilities 总体资产与负债 +8[h&  
aggregate at constant price 按固定价格计算的总体数字 @{.rDz  
aggregate demand 总需求 yuswWc '  
aggregate gross position 总持仓量 TEB%y9  
aggregate limit 总限额 sCaw"{5qc  
aggregate of salaries tax 合计薪俸税 }.gDaxj  
aggregate performance 总体表现;总体业绩 ~=%eOoZP;c  
aggregate supply 总体供应 po"M$4`9  
aggregate surplus 总盈余 {AIP\  
aggregate total 整体总额 RrLQM!~  
aggregate value 总值;合计价值 5<4njo?k  
aggregated basis 合计基准 N!;Y;<Ro_  
aggregated net chargeable income 合计应课税入息实额 E?z 3&C  
aggregation 合并计算;合计;总和 HeGGAjc  
aggregation of incomes of husband and wife 夫妇入息合并计算 xN2M| E]  
aggregation of property 财产的总和 M#})  
agio 差价;贴水 /'E+(Y&:J  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 !`,6E`Y#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c@ En4[a'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 * ok89 ad  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ] V]~I.  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 JU<<,0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ix^:qw;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yqlkf$?  
agreement for a settlement 授产协议 "eI-Y`O,  
agreement for assignment 转让协议 P%pB]d.qpi  
agreement for sale 售卖协议;买卖协议 H` Q_gy5Z(  
agreement for sale and purchase 买卖协议 +Qu~UK\   
agreement for the payment of interest 支付利息协议 7H[#  
agreement for the repayment of money 还款协议 /.05rTpp  
agreement of reinsurance 再保险协议 QfU 0*W?r  
Agricultural Bank of China 中国农业银行 abD55YJY  
air passenger departure tax 飞机乘客离境税 ;eG%#=>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =DE5 Wq19  
airport tax 机场税 Ym& _IOx  
alcohol duty 酒精税 @Qruc\_  
alienation 让与;让渡;转让 ..<(HH2  
alimony 生活费;赡养费 l/LRr.x  
All Ordinaries Index [AOI] 所有普通股指数 ezwcOYMXK  
all risks 全险;综合险 h'UWf"d  
All Sales Record for Stock Market 《股票市场成交报告》 E(8!VY ^  
Allied Capital Resources Limited 新联财务有限公司 FO3!tJ\L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z^~uq:  
allocation letter 拨款信件 S_c#{4n  
allocation of fund 分配款项;预留款项 peGXU/5.I  
allocation of profit 利润分配;溢利分配 +?MjY[8j  
allocation warrant 拨款令 BEPDyy  
allotment 分配;配股 } 5OlX  
allotment notice 股份配售通知;配股通知 Podm 3b  
allotment of shares 股份分配 4s`*o/it  
allowable 可获宽免;免税的 XPUH\I=  
allowable business loss 可扣除的营业亏损 #k)G1Y[c  
allowable expenses 可扣税的支出 d7Q. 'cyQ  
allowance 免税额;津贴;备抵;准备金 Js^ADUy  
allowance for debts 债项的免税额 ,n &|+&  
allowance for depreciation by wear and tear 耗损折旧免税额 4x8mJ4[H^  
allowance for funeral expenses 殡殓费的免税额 e[915Q_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a<!g*UVL0M  
allowance for repairs and outgoings 修葺及支出方面的免税额 F8b*Mt}p  
allowance to debtor 给债务人的津贴 IIop"6Ko  
alteration of capital 资本更改 o,bV.O.W  
alternate trustee 候补受托人 7_#v_ A^  
amalgamation 合并 J;m[1Mae&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6xnJyEQUM  
ambit of charges 征税范围;收费范围 ?_\Hv@t;  
amended valuation 经修订的估值 F1Egcx/$V  
American Commodities Exchange 美国商品交易所 H W.S~eLw*  
American Express Bank Limited 美国运通银行 qK|r+}g|&  
American Stock Exchange 美国证券交易所 A!iH g__/t  
amortization 摊销 4CX*  
amount due from banks 存放银行同业的款项 B HZGQm  
amount due from banks abroad 存放海外银行同业的款项 }qV4]*+{  
amount due from holding companies 控股公司欠款 o>U%3-+T^J  
amount due from local banks 存放本港银行同业的款项 z RvYN  
amount due to banks 银行同业的存款 =*Wl;PI'  
amount due to banks abroad 海外银行同业的存款 L$@RSKYp  
amount due to holding companies 控股公司存款 q#sMew\{  
amount due to local banks 本港银行同业的存款 UfcM2OmbK  
amount due to outport banks 外埠银行同业的存款 * +A!12s@  
amount for note issue 发行纸币的款额 &??(EA3  
amount of bond 担保契据的款额 =\X<UA}  
amount of consideration 代价款额 oH6(Lq'q  
amount of contribution 供款数额 Ku,Efr  
amount of indebtedness 负债款额 wZfR>|f  
amount of principal of the loan 贷款本金额 &lI.N~Ao  
amount of rates chargeable 应征差饷数额 n )`*{uv$  
amount of share capital 股本额 {j:{wW.  
amount of sums assured 承保款额  Kn\Oj=4  
amount of variation 变动幅度 4 D\_[(P  
amount of vote 拨款数额 A|RAMO@le  
amount payable 应付款额 4 Iy\   
amount receivable 应收款额  J|6aa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6_zL#7E'  
analysis 分析 `;cKN)Xk  
ancillary risk 附属风险 qV iky=/-  
annual account 周年帐目;周年帐目报表;年度决算;年结 Y 3KCIL9  
annual accounting date 年结日期 y0(k7D|\  
annual allowance 每年免税额;年积金;年度津贴;年津 d9Rj-e1x  
annual balance 年度余额 xu+wi>Y^  
annual disposable income 每年可动用收入 / d6mlQS  
annual estimates 周年预算 i7 p#%2  
annual fee 年费 }b\d CGVr  
annual general meeting 周年大会 ;'gzR C  
annual growth rate 年增率;每年增长率 q%>L/KJ#  
annual long-term supplement 长期个案每年补助金 !7%L%~z^  
annual pensionable emolument 可供计算退休金的年薪 k(VA5upCs  
annual report 年报 Q~-gtEv+&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =9pFb!KX  
annual return 周年报表;周年申报表;每年报税表格 ;PS [VdV  
Annual Return Rules 《周年报表规则》 dC,F?^  
annual review of consumer prices 每年消费物价回顾 uu#ALB Jm  
annual roll-forward basis 逐年延展方式 PFEi=}Y@((  
annual salary 年薪 lX5(KUN  
annual statement 年度报表;年度决算表 83TN6gW  
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 /tt  
annuitant 年金受益人 !(SaE'  
annuity 年金 2d$hgR#v  
annuity contract 年金合约  ZfvFs  
annuity on human life 人寿年金 uE5kL{Fv  
antecedent debt 先前的债项 rxa8X wo8  
ante-dated cheque 倒填日期支票 EWqKd/  
anticipated expenditure 预期开支 hrcR"OZ~X  
anticipated net profit 预期纯利 ?c>j^}A/N  
anticipated revenue 预期收入 d>vGx  
anti-inflation measure 反通货膨胀措施 l'3NiIX  
anti-inflationary stance 反通货膨胀立场 2@e<II2ha8  
apparent deficit 表面赤字 Itz_;+I.Mp  
apparent financial solvency 表面偿债能力 %f{kT<XHu  
apparent partner 表面合伙人 cp.)K!$  
application for personal assessment 个人入息课税申请书 <'GI<Hc  
application of fund 资金应用 u :m]-'  
application to release as liquidator and to destruct the books of accounts and documents Q3oVl^q  
申请免除清盘人职务及毁灭帐簿与文件 G e~&Ble  
appointed actuary 委任精算师 1L &_3}  
appointed auditor 委任核数师;委任审计师 !Rsx)  
appointed trustee 委任的受托人 )*s.AFu]7x  
appointer 委任人 vNJ!i\bX  
apportioned pro rata 按比例分摊 n$b/@hp$z  
apportionment 分配;分摊 m! p'nP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1YM04*H  
apportionment formula 分摊方程式 GhpH7% s  
apportionment of estate duty 遗产税的分摊 /ebYk-c  
appraisal 估价;评估 YToRG7X#  
appreciable growth 可观增长 u.!Pda  
appreciable impact 显着影响 -} Z  
appreciable increase 可观增长 t5eux&C  
appreciation 增值;升值 ~^VcTSY@<L  
appreciation against other currencies 相对其他货币升值 s*]1d*B!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ @# G.  
appreciation tax 增值税 8Cm^#S,+  
appropriation 拨款;拨用;拨付 sKHUf1   
appropriation account 拨款帐目 Ko -<4wu  
Appropriation Bill 拨款法案 yiI&>J))  
appropriation-in-aid system 补助拨款办法 RqcX_x(p  
approved assets 核准资产 gCwg ;c-  
approved basket stock 认可一篮子证券 9*,5R,#  
approved budget 核准预算 ld2 \/9+n  
approved charitable donation 认可慈善捐款 :&TOQ<vM  
approved charitable institution 认可慈善机构 k# &y  
approved currency 核准货币;认可货币 >_&+gn${  
approved estimates 核准预算 40q8,M  
approved estimates of expenditure 核准开支预算 U 2\{ ( y  
approved overseas insurer 核准海外保险人 NO9Jre  
approved overseas trust company 核准海外信托公司 ;o8cfD.z  
approved pooled investment fund 核准汇集投资基金 Xb;CY9&  
approved provident fund scheme 认可公积金计划 AK [9fxrE  
approved provision 核准拨款 ADHe! [6q  
approved redeemable share 核准可赎回股份 uMqo)J@s  
approved regional stock 认可地区性证券 ^(&:=r.PC  
approved retirement scheme 认可退休金计划 o.k#|q  
approved subordinated loan 核准附属贷款 "$Rl9(}  
arbitrage 套戥;套汇;套利 lWOB!l  
arbitrageur 套戥者;套汇者 QZ{:#iuig  
arbitrary amount 临时款项 ;J?!D x  
arrangement 措施;安排;协定 dmE-W S  
arrears 欠款 W:0@m^r  
arrears of pay 欠付薪酬 f#^%\K:YYR  
arrears of revenue 逾期未收税款;逾期未收的帐项 M{z+=c&w  
articles of association 组织章程;组织细则;组织章程细则 *M KVm)Iv  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {d7KJmN  
ascertainment of profit 确定利润 ,L_p"A  
"Asia Clear" “亚洲结算系统” q+LjWZ+O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +F67g00T|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qe\j$Cjy  
Asian Development Fund [ADF] 亚洲发展基金 Vwv O@G7A  
Asian dollar bond 亚洲美元债券 ]HCt%5  
Asian dollar market 亚洲美元市场 k,q` ^E8k  
Asian dollar rate 亚洲美元利率 O gycP4z[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WddU|-W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  NU_VUd2  
asked price 沽盘;喊价;索价;卖方报价 Q$RP2&  
assessable income 应评税入息 LXw&d]P  
assessable loss 应评税亏损 rVf`wJ6b  
assessable profit 应评税利润 $1UN?(r  
assessable value 应评税值 w1s#8:  
assessed profit 估定利润 Dy8Go4  
assessed value 经评估价值 ?mF-zA'4]  
assessment 评税;评定;估价;评税单 mXa1SZnE   
assessment number 评税编号;估价编号 du47la 3  
assessment of additional tax 补加税评税 'l<kY\I!%  
assessment of performance 业绩评估;实绩评价 [x)BQX'  
Assessor 评税主任 *4.f*3*  
asset price bubbles 资产价格泡沫 eH1Y!&`  
asset-backed securities 具资产保证的证券 3-_4p8OK  
assets accretion 资产增值 wBmbn=>#S  
assets and liabilities 资产与负债  ExnszFX*  
assets betterment statement 资产递增表;资产改进表 1lx\Pz@ol  
assets lending 实物放款;有抵押贷款 Wje7fv  
assets of the company passing on the death 死者去世时转移的公司资产 l sUQ7%f  
assets pledged as security for liabilities 用作负债抵押的资产 ^&Qaf:M  
assets portfolio 资产投资组合 {O!fV<Vx 9  
assets price 资产价格 4NbC V)Dm  
assets quality 资产质素 oXz:zoNQ  
assets realization 资产变现 5Pv>`E2^  
assets refinancing arrangement 资产再集资安排 7f 7*id  
assets securitization 资产证券化 8@Y@5)Oc  
assets situated outside Hong Kong 在香港以外地方的资产 9N u;0  
assets stripping 削减资产;拆卖资产 $v>- @  
assets value 资产值 g[Yok` e[  
assignee 承让人 geT<vh Z6  
assignment 转让;转让书;转让契 1zl@$ Nt  
assignment of interest 权益转让 Wc+ e>*  
assignment of letters patent and trade mark 专利证书及商标转让 5a_K|(~3I  
assignment of property 物业转让;物业转让书 _39b8s {  
assignment right 转让权 1M<'^(t3d  
assignor 转让人 @Yt[%tOF+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Lp{l& -uQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j[=f;&1  
associate member 附属会员 q 2= ^l  
associated body corporate 相联法人团体 oR3$A :!P=  
associated company 相联公司;联属公司 `#9ZP  
associated corporation 相联法团 UkeW2l`:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >Axe7<l  
公认会计师公会〔英国〕 i>0bI^H  
Association of Futures Exchange Brokers 香港期货经纪协会 XSZW9/I-(|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vbA9 V<c&  
association of underwriters 承保人组织 Be}Cj(C  
assumption of control 接管 HK ;C*;vC%  
assurance 担保;保险;转易;转易书 >r{,$)H0  
assurance of interest 权益的转易 sy]1Ba%  
at 19XX price 按一九XX年价格计算 KXR  
at a discount 按赔价计算;按贴水价格计算;打折扣 hS<x+|'l  
at a premium 按溢价计算;按升水价格计算 9-L.?LG  
at call 通知付款;按通知 h{>8W0W*  
at constant market price 按固定市价计算 !m^WtF  
at constant price 按固定价格计算 6Lz&"C,`  
at cost 按成本计算 Le_?x  
at current market price 按当时市价计算;按现时市价计算 Bv/v4(G5g  
at current price 按当时价格计算;按现时价格计算 znu?x|mV  
at factor cost 按要素成本计算;按生产要素成本计算 mEE/Olh W  
at money-of-the-day price 按付款当日价格计算 y+X%qTB  
at or better 按指定或较佳价位〔买卖指令〕 k deJB-  
at par 按面值计算;平价 " $m3xO  
at sight 见票即付 {L.0jAwB  
at the close 按收市盘 HW{+THNj  
at the opening 按开市盘 m T\]  
attestation 见证;见证条款 =(@J+Ou  
at-the-money option 平价期权 GKm)wOb(*S  
attorney 受权人;受托代表人 *a\1*Jk  
attornment 新拥有人承认书 rsiG]o=8  
attributable profit 可归属利润 V_Y SYG9f  
attributable share value 可归属股份价值 !QC->  
Auckland Stock Exchange 奥克兰证券交易所 N!HiQ  
auction 拍卖 'm-s8]-W  
auctioneer 拍卖商 a*?? !  
audit 审计;核数 LoNz 1KJL  
Audit Commission 审计署 w' U;b  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4UG7{[!+  
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〕 o3%+FWrVTS  
audit review 帐目审查 Fet>KacTht  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o2Z# 5-  
audited account 审计帐目;经审计的帐目 "rkP@ja9n  
audited annual account 经审计的周年帐目 9g " ?`_  
audited balance sheet 经审计的资产负债表 9n44 *sZ  
auditor 核数师;核数主任;审计师 NlWIb2,  
auditor's certificate 核数师证明书;审计师证明书 <51(q_f  
auditor's report 核数师报告;审计师报告 V =1Y&y  
Aussie bond 澳元债券 ^bS&[+9E  
austerity budget 紧缩预算 3<?(1kSo>>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3O$Q>.0w/  
Australia All Ordinaries Index 澳洲所有普通股票指数 l$.C40v  
Australian Dollar [AUD] 澳元 .PxtcC.K  
Australian Options Market 澳大利亚期权市场 n802!d+Tn  
Australian Securities Commission 澳洲证券事务监察委员会 7FfzMs[ \e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /z~;.jRg  
Australian Stock Exchange 澳大利亚证券交易所 <BT}Tv9  
Austrian Schilling [ATS] 奥地利先令 #O`n Q  
authentication 认证;鉴证 ~F DJKGK  
authority to purchase 委托购买证;委购书 P>jlFm  
authorization 认可;核准;授权;授权书 "TG}aS  
authorization by direction 指示授权 VxaJ[s3PQ&  
authorization by instruction 指令授权 kM@8RAxA  
authorization by warrant 令状授权 8'/vW~f  
authorization of unit trust 单位信托的认可 K]Ed-Tz8QZ  
authorized agent 指定代理人 YHg4WW$  
authorized capital 法定资本 ,9  
authorized clerk 出市员 s_p?3bKu  
authorized dealer 认可交易商 NcFHvK  
authorized financial institution 认可财务机构 m<TKy_C`  
authorized fund 认可基金 eV}Ow`~I5  
authorized fund house 获授权的基金公司;认可基金公司 ,zz+s[ZH7O  
authorized institution 认可机构 '6[0NuB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r1$ O<3\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !J'BAq[x  
authorized insurer 获授权保险人;获认可承保人 XG_ lyx%:E  
authorized investment 特准投资项目 ;v>2z!M  
authorized person 获授权人 c00a;=ji  
authorized representative 获授权代表 w_4`Wsn  
authorized share capital 法定股本 ?v `0KF  
automated quotation system 自动报价系统 ob-z-iDz  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lYD-U8  
自动交易系统〔香港期货交易所有限公司〕 LB U]^t@ M  
automatic adjustment mechanism 自动调整机制 e3\*Np!rTQ  
automatic adjustment system 自动调整系统 BTGPP@p4  
Automatic Clearing House 自动票据交换所 M0 =K#/  
automatic exchange rates accumulation system 自动化汇率累集系统 Oz]iHe  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k q_B5L?  
automatic teller machine [ATM] 自动柜员机 ocGqX Dg3  
autopay 自动转帐 I`zn#U'  
available assets 可用资产 q9F(8-J  
available fiscal reserve 现存财政储备 %A:<rO85o  
available profit 可用利润 exZa:9 sp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7n}J}8Y*U2  
average 平均;平均数;海损 2NqlE  
average basic salary 平均基本薪金 kf.w:X"i  
average consumer expenditure 平均消费开支;一般消费开支 S'vrO}yU  
average cost 平均成本 ->$Do$  
average cost of land production 增辟土地平均成本 SU Hyg/|F  
average daily turnover 平均每日成交额 gQ/-.1Pz$  
average daily wage rate 平均每日工资率 q>o1kTI  
average expenditure pattern 平均开支模式 $oe:km1-D  
average growth rate 平均增长率 R\ <HR9r  
average net fixed assets 固定资产平均净值 ~ex1,J*}t  
average of relatives 相对价格平均数 6# ,2  
average price 平均价格 UC\CCDV#^  
average propensity to consume 平均消费倾向;一般消费倾向 ?0Z?Z3)%w4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ST] h NM  
average rate 平均率 Q4}2-}|  
average revenue 平均收入;平均收益 :a nUr<  
average stock 平均库存;平均存货 Z^>{bW  
average yearly rent 平均年租 =P-kb^s  
avoidance of double taxation 避免双重课税 $yLsuqB}  
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 (O"Wa  
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