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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: n>UvRn.7kz  
A share A股;甲类股份 DJ^JUVi  
abatement of tax 减税;减扣免税额 )Be;Zw.|  
ABN AMRO Bank N.V. 荷兰银行 #Uu"olX7  
above-the-line expenditure 线上项目支出;经常预算支出 psVRdluS   
above-the-line receipt 线上项目收入;经常预算收入 qxx.f5 8H  
ABSA Asia Limited 南非联合亚洲有限公司 aXagiz\;  
absolute change 绝对数值变更 Jo0x/+?,+  
absolute expenditure 实际开支 =[&Jxy>Y  
absolute guideline figure 绝对准则数字 y6oDbwke  
absolute interest 绝对权益 *#_jTwQe  
absolute order of discharge 绝对破产解除令 9^tyjX2  
absolute profit margin 绝对利润幅度 ",m5}mk:4  
absolute value 实值;绝对值 j3>< J  
absolutely vested interest 绝对既得权益 a=R-F!P)  
absorbed cost 已吸收成本;已分摊成本 8TZe=sD~cr  
absorption 吸收;分摊;合并 4]GyuY  
absorption rate 吸收率;摊配率;分摊率 m[f\I^ \%8  
ACB Finance Limited 亚洲商业财务有限公司 $&!U&uMt  
acceptable form of reciprocity 合理的互惠条件 ' e@}N)IX  
acceptable rate 适当利率;适当汇率 Sy_M!`B  
acceptance agreement 承兑协议 vKeK]  
acceptance for honour 参加承兑 q,GL#L  
acceptor 承兑人;接受人;受票人 92i# It}-/  
acceptor for honour 参加承兑人 >/*\x g&J  
accident insurance 意外保险 R)=<q]Ms  
Accident Insurance Association of Hong Kong 香港意外保险公会 7o<RvM  
accident insurance scheme 意外保险计划 ^&}Y>O,  
accident year basis 意外年度基准 >Vvc55z  
accommodation 通融;贷款 ~>n<b1}W  
accommodation bill 通融票据;空头票据 KB^IGF  
accommodation party 汇票代发人 lQzrf"N'  
account balance 帐户余额;帐户结余 ?=l(29tH  
account book 帐簿 /%)J+K)  
account collected in advance 预收款项 #?9o A4Q  
account current book 往来帐簿 QS_u<B  
account of after-acquired property 事后取得的财产报告 (:1 j-  
account of defaulter 拖欠帐目 ])`F$S  
account payable 应付帐款 [,dsV d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?2M15Q  
account receivable 应收帐款 ktCh*R[`  
account receivable report 应收帐款报表 aF:I]]TfK~  
account statement 结单;帐单;会计财务报表 4{Iz\:G:{/  
account title 帐户名称;会计科目 }7V/(K  
accountant's report 会计师报告 #&2mu  
Accountant's Report Rules 会计师报告规则 tFGLqR%/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 U+K_eEI0_I  
Accounting Arrangements 《会计安排》 ()7=(<x{  
accounting basis 会计基础 {E9Y)Z9  
accounting by Official Receiver 破产管理署署长呈交的帐目 Bpgl U=Qr  
Accounting Circular 《会计通告》 PtHT>  
accounting class 会计类别 ."R 2^`  
accounting date 记帐日期;会计结算日期 6ugBbP +^  
accounting for money 款项核算 n8?gZ` W  
Accounting Officer 会计主任 P=h2Z,2  
accounting period 会计报告期;会计期 yCz? V[49  
accounting policy 会计政策;会计方针 <Z vG&  
accounting practice 会计惯例 HJ2]xe09  
accounting principle 会计准则 W?$ ImW  
accounting record 会计记录 ^}WeBU  
accounting report 会计报告 { "/@,!9rJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d.{RZq2cp  
Accounting Society of China 中国会计学会 eC1cE  
accounting statement 会计报表 Q>.-u6(&  
accounting system 会计制度;会计系统 Hi ?],5,/  
accounting transaction 会计事项;帐务交易 '\9A78NV{;  
accounting treatment 会计处理 9 Hm!B )Y  
accounting year 会计年度 MZ{)`7acR\  
accretion 增值;添加 MP T[f  
accrual 应计项目;应累算数目 y"7?]#$9/  
accrual basis 应计制;权责发生制 _-EHG  
accrual basis accounting 应计制会计;权责发生制会计 4 0Du*5M  
accrue 应累算;应计 W2n%D& PE  
accrued benefit 应累算利益 }g3)z%Xe'[  
accrued charges 应计费用 )]/!:I4e  
accrued cumulative preference share dividend 应累算的累积优先股股息 U'@_fg  
accrued expenses 应累算费用 #Z fg  
accrued interest payable 应付利息;应计未付利息 'j}%ec1  
accrued interest receivable 应收利息;应计未收利息 bzZEwMc6  
accrued right 累算权益 GwpJxiFgk  
accruing profit 应累算的利润 50CU|  
accumulated fiscal reserve 累积财政储备 D[U5SS!)  
accumulated profit 累积利润;滚存溢利 =6? 3c\  
accumulated reserve 累积储备 d(h`bOjI  
accumulation of surplus income 累积收益盈余 eX}uZR  
acquired assets 既得资产 JeiW z1t  
acquisition 收购;购置;取得 gvz&ppcG  
acquisition cost 购置成本 pO"V9[p]  
acquisition expenses 购置费用 s7=]!7QGS!  
acquisition of 100% interest 收购全部股权 rQ/S|gG  
acquisition of control 取得控制权 {+Eq{8m`  
acquisition of fixed assets 购置固定资产 6tP^_9njy  
acquisition of shell “买壳” x3)qK6,\  
acquisition price 收购价 +f|u5c  
act of God 天灾 D7 .R NXo  
acting partner 执事合伙人 Vk[m$  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [_${N,1  
active partner 积极参与的合伙人 Dtelr=/s  
active trading 交投活跃 QarA.Ne~  
actual circulation 实际流通 W| ~Ehg  
actual cost 实际成本 " >;},$  
actual expenditure 实际开支;实际支出 ca-|G'q  
actual income 实际入息;实际收入;实际收益 8W#whK2El  
actual market 现货市场 g,9o'fs`x  
actual price 现货价;实际价格 ~`T3 i  
actual profit 实际利润 ~g)gXPjke  
actual quotation 实盘;实际价位;实际报价 q S2#=  
actual year basis 按实际年度计算 y&B~UeB:q  
actuals 实货 ~^G k7  
actuarial investigation 精算调查 6EJ,czt(  
actuarial principle 精算原则 _aq3G9C_  
actuarial report 精算师报告 ]*Zg(YA  
Actuarial Society of Hong Kong 香港精算学会 {R]4N]l>  
actuarial valuation 精算师估值 u|APx8?"o  
actuary 精算师 7+=fD|Cl  
ad referendum agreement 暂定协议;有待覆核的协定 )9J&M6LX  
ad valorem duty 从价税;按值征税 TDA+ rl  
ad valorem duty system 从价税制 K@`F*^A}V  
ad valorem fee 从价费  >Xh 9{/o  
ad valorem tariff 从价关税 1+v)#Wj  
additional allowance 额外免税额 ABB4(_3E  
additional amount for unexpired risk 未过期风险的额外款额 ;E(%s=i  
additional assessable profit 补加应评税利润 We_/:=  
additional assessment 补加评税 G5?Dt-;I  
additional commitment 额外承担 o|(-0mWBQA  
additional commitment vote 额外承担拨款 4)i/B99k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &p`RKD  
additional dependent parent allowance 供养父母额外免税额 PO ]z'LD  
additional provision 额外拨款 x-mRPH  
additional stamp duty 附加印花税 /c8F]fkZ=  
additional tax 补加税罚款;补加税款 >kd&>)9v  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Jah~h44&  
adjudged bankrupt 被裁定破产 v 4DF #O  
adjudicated bankrupt 裁定破产人 PJsiT4<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bwS1YGb  
adjudication of bankruptcy 裁定破产;宣告破产 a3sXl+$D@  
adjudication of insolvency 裁定无力偿还债务 mn)kd  
adjusted actual 经调整的实数;调整后的实数 -!k"*P  
adjusted current assets 经调整的流动资产;调整后的流动资产 V)oUSHillH  
adjusted figure 经调整的数字;调整后的数额 MkF:1-=L  
adjusted liabilities 经调整的负债;调整后的负债 Z>{3t/`  
adjusted loss 经调整的亏损;调整后的亏损 ,?P@ :S<8  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ]]J2#mN:n  
adjusted profit 经调整的利润;调整后的利润 D}r,t_]Eb  
adjusted surplus 经调整的盈余额;调整后的盈余额 Jo1n>Mo-j  
adjusted value 经调整的价值;调整后的价值 lrPiaSO`I  
adjustment 调整;修订;理算〔保险〕 C2<!.l  
adjustment centre 调剂中心 ^Bf@ I  
adjustment lag 调整过程的时间差距;调整时差 #%rXDGDS  
adjustment mechanism 调整机制 m$Lq#R={Z  
adjustment of loss 亏损调整 i"p)%q~ z  
adjustment process 调整过程;调整程序 +'Ec)7m  
adjustment range 调整幅度 T XWi5f[  
administered exchange rate 受管制汇率 G>qzAgA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s+8 v7ZJ  
administration expenses 行政费用 $WI=a-;_e  
administration fee 手续费;行政费 3M=ym.  
administration in bankruptcy 破产管理 JBo/<W#|  
administration order 遗产管理令 ^F"Q~?D)  
administrator 管理人;遗产管理人 ,b%T[s7  
administrator of the estate 遗产管理人 W9D]s~bO;  
admission of debt 债项承认书 ,|,DXw  
admission of proof 接纳债权证明 VImcW;Xa  
advance 放贷款项;垫付款项;预支款项;预付款项 DG}} S 5  
advance account 暂支帐目;预付款帐户 L1 1/XpR  
advance compensation 预付补偿金 '8R5?9"  
advance from shareholder 股东垫款 l*T> 9yC  
advance pending reimbursement 预支以待日后付还 .H {  
advanced economy 先进经济体系 4mq+{c0  
advancement 预付;预付财产 Av:5v3%  
advances warrant 垫款令 po~V{>fUm  
advancing 贷出 2It$ bz  
adverse balance 逆差 uDJi2,|n  
adverse exchange 逆汇 yJkERiJV  
advertisement addressed to shareholders 在报章刊登的致股东通告 .{%~4$yu7  
advice for collection 托收通知书 Z[[ou?c  
advice of drawing 提款通知书;汇票通知书 }u8o*P|,  
advice of payment 付款通知 ^|M\vO  
Advisory Committee [Securities and Futures Commission] -`x$a&}  
谘询委员会〔证券及期货事务监察委员会〕 z;yb;),  
Advisory Committee on Diversification 经济多元化谘询委员会 {1,]8!HBJ  
affidavit 誓章;遗产申报誓章 +`O8cHx  
affidavit of no receipt 述明无收款的誓章 0hnTHlk  
affiliate 联号;联营公司;附属公司 BQq,,i8H  
affiliated company 附属公司;联号;联营公司 0vbiq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JDrh-6Zgj  
affordability 负担能力 P{v>o,a.  
African Development Bank [AfDB] 非洲开发银行 a<9cj@h  
after-acquired property 事后取得的财产 -h+=^,  
after-hours dealing 市后交易 bI/d(Q%#<  
after-tax profit 税后盈利;税后利润;税后溢利 ij i<+oul  
agency agreement 代理协议 C50&SrnBU1  
agency expenses 代理机构的开支 3)ac  
agency fee 代理费 W&23M26"{  
Agency Law 《代理法》 `oQ)qa_  
agent 代理人;承销人 8q*MhH>6I  
agent of company 公司代理人 $Ay j4|_-  
agent's fee 代理人费;经纪费 -7\Rl3c  
aggregate 总计;总数;总体数字 T 7`9[  
aggregate amount 总款额;总额 R r7r5  
aggregate assets and liabilities 总体资产与负债 gRA}sF  
aggregate at constant price 按固定价格计算的总体数字 04>dxw)8  
aggregate demand 总需求 +rse,b&U(  
aggregate gross position 总持仓量 | d}f\a`  
aggregate limit 总限额 <>\s#Jf/  
aggregate of salaries tax 合计薪俸税 aVsA5t\zi  
aggregate performance 总体表现;总体业绩 &iCE/  
aggregate supply 总体供应 " '/:Tp)  
aggregate surplus 总盈余 l1BbL5#1Q>  
aggregate total 整体总额 s *$Re)}S  
aggregate value 总值;合计价值 k{_ Op/k}V  
aggregated basis 合计基准 Fr/3Qp@S  
aggregated net chargeable income 合计应课税入息实额 <%WN<T{q|  
aggregation 合并计算;合计;总和 CMI'y(GN  
aggregation of incomes of husband and wife 夫妇入息合并计算 *((wp4b  
aggregation of property 财产的总和 o|#Mq"od  
agio 差价;贴水 %Ci`O hT  
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》 V?"X0>]0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment eHr|U$Rpo  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :.5l9Ci4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +%vBDcf  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 #Hm*<s.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jM`)N d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {;.q?mj  
agreement for a settlement 授产协议 ie4keVlXc  
agreement for assignment 转让协议 ]iu}5]?)  
agreement for sale 售卖协议;买卖协议 ~P&Brn"=Rs  
agreement for sale and purchase 买卖协议 EX^}#|e*h  
agreement for the payment of interest 支付利息协议 WXz'H),R  
agreement for the repayment of money 还款协议 >s#[dr\ww  
agreement of reinsurance 再保险协议 Kjbt1n  
Agricultural Bank of China 中国农业银行 |<nS<x  
air passenger departure tax 飞机乘客离境税 /7WN,a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e1Kxqw7  
airport tax 机场税 56 6vjE  
alcohol duty 酒精税 gq9D#B  
alienation 让与;让渡;转让 \~V Z Y  
alimony 生活费;赡养费 ,Qvclu8r  
All Ordinaries Index [AOI] 所有普通股指数 q-c9YOz_  
all risks 全险;综合险  biwV7<  
All Sales Record for Stock Market 《股票市场成交报告》 /Mk85C79  
Allied Capital Resources Limited 新联财务有限公司 %7tQam  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ua$H"(#c  
allocation letter 拨款信件 Q y(Gy'q~  
allocation of fund 分配款项;预留款项 +$]eA'Bh@  
allocation of profit 利润分配;溢利分配 Hx;ij?  
allocation warrant 拨款令 ;8WgbR)ZLU  
allotment 分配;配股 u`E24~  
allotment notice 股份配售通知;配股通知 G9?6qb:  
allotment of shares 股份分配 Cj).  
allowable 可获宽免;免税的 *69 yB  
allowable business loss 可扣除的营业亏损 gH87e  
allowable expenses 可扣税的支出 HN'r ZAZ(  
allowance 免税额;津贴;备抵;准备金 C)^FRnb  
allowance for debts 债项的免税额 p^^Ai  
allowance for depreciation by wear and tear 耗损折旧免税额 <^:e)W  
allowance for funeral expenses 殡殓费的免税额 @NBWNgBv  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .Z=4,m>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q _}i8p '  
allowance to debtor 给债务人的津贴 3/ sKRU  
alteration of capital 资本更改 )9_jr(s  
alternate trustee 候补受托人 g@WGd(o0)  
amalgamation 合并 KX*Hev'K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C N9lK29F)  
ambit of charges 征税范围;收费范围 KM$5ZbCF:  
amended valuation 经修订的估值 o`^GUY}  
American Commodities Exchange 美国商品交易所 .H1 kl)~V  
American Express Bank Limited 美国运通银行 ?h`Ned0P  
American Stock Exchange 美国证券交易所 .E !p  
amortization 摊销 1FfdW>ay*  
amount due from banks 存放银行同业的款项 <:#O*Y{  
amount due from banks abroad 存放海外银行同业的款项 TmS;ybsG  
amount due from holding companies 控股公司欠款 >`rK=?12<  
amount due from local banks 存放本港银行同业的款项 x<) %Gs}tb  
amount due to banks 银行同业的存款 7?6?`no~JJ  
amount due to banks abroad 海外银行同业的存款 N*t91 X  
amount due to holding companies 控股公司存款 U^_'e_)  
amount due to local banks 本港银行同业的存款 y^; =+Z  
amount due to outport banks 外埠银行同业的存款 YJgw%UVJ5m  
amount for note issue 发行纸币的款额 bH7[6#y$  
amount of bond 担保契据的款额 z-G|EAON"/  
amount of consideration 代价款额 iQ= %iou  
amount of contribution 供款数额 \jn[kQ+pJ  
amount of indebtedness 负债款额 4-q7o]%5<  
amount of principal of the loan 贷款本金额 ]2n&DJu  
amount of rates chargeable 应征差饷数额 e_J_rx  
amount of share capital 股本额 o/I<)sa  
amount of sums assured 承保款额 K?')#%Z/{#  
amount of variation 变动幅度 iKB8V<[\T  
amount of vote 拨款数额 2,Y8ML<  
amount payable 应付款额 )>LQ{ X.  
amount receivable 应收款额 1E Lzzn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8$avPD3jx  
analysis 分析 Cna@3)_  
ancillary risk 附属风险 *(ex:1sW  
annual account 周年帐目;周年帐目报表;年度决算;年结 Auhw(b>}TW  
annual accounting date 年结日期 :W5*fE(i  
annual allowance 每年免税额;年积金;年度津贴;年津 VVuL+i  
annual balance 年度余额 5YIi O7@4  
annual disposable income 每年可动用收入 Egt;Bj#%  
annual estimates 周年预算 e,Xvt5  
annual fee 年费 G8`q-B}q  
annual general meeting 周年大会 7Z>u|L($m  
annual growth rate 年增率;每年增长率 <FH3 ePz  
annual long-term supplement 长期个案每年补助金 b:7;zOtF  
annual pensionable emolument 可供计算退休金的年薪 x]%e_  
annual report 年报 ]}9cOb%I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wgSA6mQZ  
annual return 周年报表;周年申报表;每年报税表格 NFGC.<  
Annual Return Rules 《周年报表规则》 .LafP}%  
annual review of consumer prices 每年消费物价回顾 P,!W\N%3  
annual roll-forward basis 逐年延展方式 Ze~ a+%Sb  
annual salary 年薪 io cr  
annual statement 年度报表;年度决算表 K&"Yv~h  
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 A <iF37.  
annuitant 年金受益人 Z~g~,q  
annuity 年金 ,*0>CBJvv  
annuity contract 年金合约 j._9;HifZ  
annuity on human life 人寿年金 EA75 D&>I  
antecedent debt 先前的债项 ))!Z2PfD  
ante-dated cheque 倒填日期支票 8E/$nRfO d  
anticipated expenditure 预期开支 Kv+E"2d  
anticipated net profit 预期纯利 [w~teX0!  
anticipated revenue 预期收入 8_f0P8R!y  
anti-inflation measure 反通货膨胀措施 q=bJ9iJsq  
anti-inflationary stance 反通货膨胀立场  yyk[oH-Q  
apparent deficit 表面赤字 XPzwT2_E  
apparent financial solvency 表面偿债能力 }K;@$B6,@  
apparent partner 表面合伙人 e`R*6^e  
application for personal assessment 个人入息课税申请书 Opmb   
application of fund 资金应用 ^/R@bp#<  
application to release as liquidator and to destruct the books of accounts and documents &X_I^*  
申请免除清盘人职务及毁灭帐簿与文件 O<f_-n@G|  
appointed actuary 委任精算师 PK3)M'[  
appointed auditor 委任核数师;委任审计师 fJOU1%  
appointed trustee 委任的受托人 )rhKWg  
appointer 委任人 gU>Y  
apportioned pro rata 按比例分摊 -+|0LXo  
apportionment 分配;分摊 n5UcivyX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gbr|0h>  
apportionment formula 分摊方程式 EPI mh  
apportionment of estate duty 遗产税的分摊 t K{`?NS  
appraisal 估价;评估 O:r<es1  
appreciable growth 可观增长 %Iv+Y$'3B  
appreciable impact 显着影响 3`#sXt9C  
appreciable increase 可观增长 |\?-k  
appreciation 增值;升值 @[zPN[z .  
appreciation against other currencies 相对其他货币升值 ~u%9@}Oo>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bLu6|YB  
appreciation tax 增值税 K"Nq_Ddwd  
appropriation 拨款;拨用;拨付 G7%Nwe~Y  
appropriation account 拨款帐目 ICq;jfML  
Appropriation Bill 拨款法案 ,2H5CFX/  
appropriation-in-aid system 补助拨款办法 wi*Ke2YKP  
approved assets 核准资产 rVQ:7\=Z  
approved basket stock 认可一篮子证券 'ycs{}'  
approved budget 核准预算 xkUsZ*X8B  
approved charitable donation 认可慈善捐款 ^fnRzX  
approved charitable institution 认可慈善机构 ?]kIztH  
approved currency 核准货币;认可货币 ?_\Hv@t;  
approved estimates 核准预算 }}t"^ms  
approved estimates of expenditure 核准开支预算 2)[81a  
approved overseas insurer 核准海外保险人 ]}>GUXe)^  
approved overseas trust company 核准海外信托公司 0%F C;v0  
approved pooled investment fund 核准汇集投资基金 J[LGa:``  
approved provident fund scheme 认可公积金计划 U@f3V8CPy  
approved provision 核准拨款 J>hl&J  
approved redeemable share 核准可赎回股份 =*Wl;PI'  
approved regional stock 认可地区性证券 + 6r@HK`,t  
approved retirement scheme 认可退休金计划 22tY%Y9  
approved subordinated loan 核准附属贷款 \iowAo$  
arbitrage 套戥;套汇;套利 9Od Kh\F (  
arbitrageur 套戥者;套汇者 ,vg8iR a  
arbitrary amount 临时款项 IeN!nK-  
arrangement 措施;安排;协定 Ks7s2vK^  
arrears 欠款 'kW`62AX  
arrears of pay 欠付薪酬 u#J5M&#  
arrears of revenue 逾期未收税款;逾期未收的帐项 '|Q=J)  
articles of association 组织章程;组织细则;组织章程细则  J|6aa  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 MlRgdVX  
ascertainment of profit 确定利润 Wt8;S$!=R  
"Asia Clear" “亚洲结算系统” y"@~5e477$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I|WBT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c$uV8_V  
Asian Development Fund [ADF] 亚洲发展基金 %K ]u"  
Asian dollar bond 亚洲美元债券 8(Z*Vz uu  
Asian dollar market 亚洲美元市场 zac>tXU;  
Asian dollar rate 亚洲美元利率 i9.5 2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 db#y]>^l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9QY)<K~a  
asked price 沽盘;喊价;索价;卖方报价 k(VA5upCs  
assessable income 应评税入息 aN;L5;m#>{  
assessable loss 应评税亏损 ZV;#ZXch  
assessable profit 应评税利润 D"A`b{z  
assessable value 应评税值 OkzfQ hC}  
assessed profit 估定利润 cE]tvL:g  
assessed value 经评估价值 #exE ~@fy-  
assessment 评税;评定;估价;评税单 {_(;&\5  
assessment number 评税编号;估价编号 mi97$Cr2  
assessment of additional tax 补加税评税 (x.K%QC)  
assessment of performance 业绩评估;实绩评价  KsUsj3J  
Assessor 评税主任 %j^=  
asset price bubbles 资产价格泡沫 Atfon&^  
asset-backed securities 具资产保证的证券 GVEjB;  
assets accretion 资产增值 I[[rVts  
assets and liabilities 资产与负债 "me J n/  
assets betterment statement 资产递增表;资产改进表 GueqpEd2  
assets lending 实物放款;有抵押贷款 IK %j+UB  
assets of the company passing on the death 死者去世时转移的公司资产 H%faRUonz  
assets pledged as security for liabilities 用作负债抵押的资产 .`)ICX  
assets portfolio 资产投资组合 ||Lqx#e=  
assets price 资产价格 y\x!Be;6Z.  
assets quality 资产质素 $fn Fi|-  
assets realization 资产变现 R )?8A\<E  
assets refinancing arrangement 资产再集资安排 BT#'<!7!  
assets securitization 资产证券化 ^8V]g1]fiG  
assets situated outside Hong Kong 在香港以外地方的资产 _|6{(  
assets stripping 削减资产;拆卖资产 w,`x(!&  
assets value 资产值 jr!x)yd  
assignee 承让人 )C|>M'g@v  
assignment 转让;转让书;转让契 evszfCH'J  
assignment of interest 权益转让 QKOo # 7  
assignment of letters patent and trade mark 专利证书及商标转让 7J>n;8{%?  
assignment of property 物业转让;物业转让书 lZ_i~;u4@v  
assignment right 转让权 37lmB '~  
assignor 转让人 YJ!6)d?C.  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 /ebYk-c  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  Xv:<sX  
associate member 附属会员 UTs0=:+,t  
associated body corporate 相联法人团体 Mw+]*  
associated company 相联公司;联属公司 Wgx lQXi-B  
associated corporation 相联法团 ~^VcTSY@<L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;TaT=%  
公认会计师公会〔英国〕 0Y!Bb2 m  
Association of Futures Exchange Brokers 香港期货经纪协会 0kC!v,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Sm,%>  
association of underwriters 承保人组织 ,GR(y^S  
assumption of control 接管 C=hE@  
assurance 担保;保险;转易;转易书 M:C*?;K:  
assurance of interest 权益的转易 KZDB\T  
at 19XX price 按一九XX年价格计算 TR: D  
at a discount 按赔价计算;按贴水价格计算;打折扣  "&C'K  
at a premium 按溢价计算;按升水价格计算 4H1s"mP<  
at call 通知付款;按通知 b(~NqV!i  
at constant market price 按固定市价计算 6Ajiz_~U  
at constant price 按固定价格计算 OkFq>;{a  
at cost 按成本计算 pV>/ "K  
at current market price 按当时市价计算;按现时市价计算 U<#i\4W  
at current price 按当时价格计算;按现时价格计算 [#2= w  
at factor cost 按要素成本计算;按生产要素成本计算 Wigm`A=,r  
at money-of-the-day price 按付款当日价格计算 /- kMzL  
at or better 按指定或较佳价位〔买卖指令〕 X8*q[@$  
at par 按面值计算;平价 y'E)iI*  
at sight 见票即付 !-2 S(8  
at the close 按收市盘 ~yO.R)4v  
at the opening 按开市盘 V?5_J%  
attestation 见证;见证条款 //6m2a  
at-the-money option 平价期权 y4envjl 0  
attorney 受权人;受托代表人 r}vI#;&  
attornment 新拥有人承认书 .g4bV5ma3  
attributable profit 可归属利润 f#^%\K:YYR  
attributable share value 可归属股份价值 M{z+=c&w  
Auckland Stock Exchange 奥克兰证券交易所 *M KVm)Iv  
auction 拍卖 {d7KJmN  
auctioneer 拍卖商 0HG*KW  
audit 审计;核数 e@X~F6nP  
Audit Commission 审计署 O'5(L9,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B V Pf8!-  
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〕 KQr=;O\T  
audit review 帐目审查 5(U.<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \6@}HFH  
audited account 审计帐目;经审计的帐目 <cWo]T`X!  
audited annual account 经审计的周年帐目 $wX5`d 1  
audited balance sheet 经审计的资产负债表 G m.v-T$  
auditor 核数师;核数主任;审计师 l}<s~ip  
auditor's certificate 核数师证明书;审计师证明书 9prG@  
auditor's report 核数师报告;审计师报告 F /t;y\)  
Aussie bond 澳元债券 f Z\Ev%F  
austerity budget 紧缩预算 |/r@z[t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ];Z_S`JR  
Australia All Ordinaries Index 澳洲所有普通股票指数 y)(@  
Australian Dollar [AUD] 澳元 I s88+,O  
Australian Options Market 澳大利亚期权市场 t$UFR7XE  
Australian Securities Commission 澳洲证券事务监察委员会 QR^pu.k@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 y8,es$  
Australian Stock Exchange 澳大利亚证券交易所 kuUH 2:L  
Austrian Schilling [ATS] 奥地利先令 VY![VnHsB  
authentication 认证;鉴证 ^{Mx?]z  
authority to purchase 委托购买证;委购书 @];Xbbw+c  
authorization 认可;核准;授权;授权书 Y @K9Hl  
authorization by direction 指示授权 0e/~H^,SQ  
authorization by instruction 指令授权 uHwuw_eK`  
authorization by warrant 令状授权 My5X%)T>P  
authorization of unit trust 单位信托的认可 LFh(. }  
authorized agent 指定代理人 g\6(ezUF*  
authorized capital 法定资本 *!nS4 [d  
authorized clerk 出市员 n287@Y4Ru  
authorized dealer 认可交易商 sQt@B#;  
authorized financial institution 认可财务机构 7f 7*id  
authorized fund 认可基金 U(i2j)|^I3  
authorized fund house 获授权的基金公司;认可基金公司 BKJW\gS2  
authorized institution 认可机构 2U#OBvNU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @c.QrKSaD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,sJ{2,]~  
authorized insurer 获授权保险人;获认可承保人 5F0sfX  
authorized investment 特准投资项目 ~}TVM%0RTq  
authorized person 获授权人 57r\s 8  
authorized representative 获授权代表 ?DpMR/  
authorized share capital 法定股本 OO\UF6MCU  
automated quotation system 自动报价系统 6%fU}si,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] az19-QIcg  
自动交易系统〔香港期货交易所有限公司〕 'rd{fe_g!  
automatic adjustment mechanism 自动调整机制 0 J ANj  
automatic adjustment system 自动调整系统 V:l; 2rW  
Automatic Clearing House 自动票据交换所 0eb`9yM  
automatic exchange rates accumulation system 自动化汇率累集系统 >0~y "~M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tb_}w@:kU  
automatic teller machine [ATM] 自动柜员机 6%:'2;xM  
autopay 自动转帐 f#5mX&j  
available assets 可用资产 sg9ZYWcL  
available fiscal reserve 现存财政储备 s[Njk@y,  
available profit 可用利润 J)o~FC]b*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 uRUysLIw  
average 平均;平均数;海损 Q OdvzVy<  
average basic salary 平均基本薪金 $R"~BZbt;  
average consumer expenditure 平均消费开支;一般消费开支 hS<x+|'l  
average cost 平均成本 9-L.?LG  
average cost of land production 增辟土地平均成本 h{>8W0W*  
average daily turnover 平均每日成交额 !m^WtF  
average daily wage rate 平均每日工资率 6Lz&"C,`  
average expenditure pattern 平均开支模式 Le_?x  
average growth rate 平均增长率 n1!u aUC  
average net fixed assets 固定资产平均净值 Yz{UP)TC  
average of relatives 相对价格平均数 R=PjLH&)  
average price 平均价格 i%-c/ lop  
average propensity to consume 平均消费倾向;一般消费倾向 }.e*=/"MB  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T\2cAW5  
average rate 平均率 @dO~0dF  
average revenue 平均收入;平均收益 Na [bCt  
average stock 平均库存;平均存货 HgG"9WBe%  
average yearly rent 平均年租 sd#a_  
avoidance of double taxation 避免双重课税 t1Cyyb  
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 _.\p^ HM  
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