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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: ~`0=-Qkd  
A share A股;甲类股份 o KY0e&5  
abatement of tax 减税;减扣免税额 JaN53,&<  
ABN AMRO Bank N.V. 荷兰银行 7+$P6[*  
above-the-line expenditure 线上项目支出;经常预算支出 n]K{-C;  
above-the-line receipt 线上项目收入;经常预算收入 "&\]1A}Z-x  
ABSA Asia Limited 南非联合亚洲有限公司 o<g1;  
absolute change 绝对数值变更 & 5'cN  
absolute expenditure 实际开支 iP?lP= M  
absolute guideline figure 绝对准则数字 2p*L~! iM  
absolute interest 绝对权益 n,p \~Tu,  
absolute order of discharge 绝对破产解除令 U.ew6`'Te  
absolute profit margin 绝对利润幅度 C-(O*hK  
absolute value 实值;绝对值 ?~;q r  
absolutely vested interest 绝对既得权益 LEAU3doK;  
absorbed cost 已吸收成本;已分摊成本 LO k J  
absorption 吸收;分摊;合并 1R#1Fy%  
absorption rate 吸收率;摊配率;分摊率 wy""02j  
ACB Finance Limited 亚洲商业财务有限公司 \obM}caT  
acceptable form of reciprocity 合理的互惠条件 irn }.e  
acceptable rate 适当利率;适当汇率 Emv9l~mIu  
acceptance agreement 承兑协议 &Z+.FTo  
acceptance for honour 参加承兑 qITd.< k  
acceptor 承兑人;接受人;受票人 (>-(~7PR  
acceptor for honour 参加承兑人 W"s)s  
accident insurance 意外保险 D Z=OZ.v  
Accident Insurance Association of Hong Kong 香港意外保险公会 oho~?.F  
accident insurance scheme 意外保险计划 WAVEwA`r  
accident year basis 意外年度基准 iv6bXV'N  
accommodation 通融;贷款 %vU*4mH  
accommodation bill 通融票据;空头票据 3`ze<K((  
accommodation party 汇票代发人 _2xYDi  
account balance 帐户余额;帐户结余 ^E3 HY@j  
account book 帐簿 B,A\/%<  
account collected in advance 预收款项 '~pZj"uy  
account current book 往来帐簿 "':SWKuMx  
account of after-acquired property 事后取得的财产报告 (U*Zz+ R   
account of defaulter 拖欠帐目 J*qo3aJjE  
account payable 应付帐款 / KKA/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 A$]#f  
account receivable 应收帐款 ^>h2.A J  
account receivable report 应收帐款报表 21~~=+)X  
account statement 结单;帐单;会计财务报表 .1[pO_  
account title 帐户名称;会计科目 U5j0i]  
accountant's report 会计师报告 N 0(($8G  
Accountant's Report Rules 会计师报告规则 ?WrL<?r)}U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 inyS4tb  
Accounting Arrangements 《会计安排》 ?MJ5GVeH  
accounting basis 会计基础 w)Y}hlcq  
accounting by Official Receiver 破产管理署署长呈交的帐目 D^w<V%] .  
Accounting Circular 《会计通告》 2/l4,x  
accounting class 会计类别 {G _|gs  
accounting date 记帐日期;会计结算日期 H&0S  
accounting for money 款项核算 4$4n9`odE  
Accounting Officer 会计主任 .u;'eVH)a}  
accounting period 会计报告期;会计期 ^I!gteU;  
accounting policy 会计政策;会计方针 t\lx*_lr  
accounting practice 会计惯例 7 '7a`-W  
accounting principle 会计准则 Cta!"=\  
accounting record 会计记录 Q8bn|#`  
accounting report 会计报告 6hqqZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y67i\U>?  
Accounting Society of China 中国会计学会 %* @hS`  
accounting statement 会计报表 p;{w0uld"  
accounting system 会计制度;会计系统 6X$iTJ[\x  
accounting transaction 会计事项;帐务交易 fU4{4M+9"  
accounting treatment 会计处理 '59l.  
accounting year 会计年度 liVDBbS_A?  
accretion 增值;添加 l78 :.  
accrual 应计项目;应累算数目 bt?)ryu  
accrual basis 应计制;权责发生制 ~;nW+S$o  
accrual basis accounting 应计制会计;权责发生制会计 [,mcvO;  
accrue 应累算;应计 Ht%O9v  
accrued benefit 应累算利益 \MtdT[*  
accrued charges 应计费用 E=~Ahkg  
accrued cumulative preference share dividend 应累算的累积优先股股息 ZmJHLn[ B  
accrued expenses 应累算费用 |1Ko5z  
accrued interest payable 应付利息;应计未付利息 q^b_'We_9  
accrued interest receivable 应收利息;应计未收利息 z0 _/JwJn  
accrued right 累算权益 zKaEh   
accruing profit 应累算的利润 ~Nl`Zmn(A|  
accumulated fiscal reserve 累积财政储备 aB4L$M8x  
accumulated profit 累积利润;滚存溢利 @#| R{5=+  
accumulated reserve 累积储备 QEl~uhc3  
accumulation of surplus income 累积收益盈余 H3q L&xL  
acquired assets 既得资产 )jN fQ!?/  
acquisition 收购;购置;取得 7:&a,nU  
acquisition cost 购置成本 '5n=tRx  
acquisition expenses 购置费用 JLV?n,nF  
acquisition of 100% interest 收购全部股权 ~8G cWy6  
acquisition of control 取得控制权 ~sc@49p  
acquisition of fixed assets 购置固定资产 |n.ydyu`  
acquisition of shell “买壳” 7=]Y7 "XCf  
acquisition price 收购价 +@K8:}lOW  
act of God 天灾 Z!qF0UDj  
acting partner 执事合伙人 v:@ud,d<  
active market 买卖活跃的市场;交投畅旺的市场;旺市 gPWl#5P:  
active partner 积极参与的合伙人 Vq#_/23=$y  
active trading 交投活跃 +PkN~m`  
actual circulation 实际流通 \( xQ'AQ-  
actual cost 实际成本 v7- d+P=  
actual expenditure 实际开支;实际支出 Cl3hpqv1I  
actual income 实际入息;实际收入;实际收益 c)=UX_S!  
actual market 现货市场 k3t2{=&'&x  
actual price 现货价;实际价格 [0hZg  
actual profit 实际利润 7$I *ju_  
actual quotation 实盘;实际价位;实际报价 DX#F]8bWl  
actual year basis 按实际年度计算 %q,^A+=  
actuals 实货 j~rarR@NB)  
actuarial investigation 精算调查 e\>g@xE%  
actuarial principle 精算原则 WjMP]ND#c  
actuarial report 精算师报告 f= l*+QY8f  
Actuarial Society of Hong Kong 香港精算学会 +v'n[xa1v  
actuarial valuation 精算师估值 78<QNl Kn  
actuary 精算师 &0S/]E`_M  
ad referendum agreement 暂定协议;有待覆核的协定 `o!a RX  
ad valorem duty 从价税;按值征税 +)K yG  
ad valorem duty system 从价税制 {v}jV{'^um  
ad valorem fee 从价费 b1qli5  
ad valorem tariff 从价关税 jRIm_)  
additional allowance 额外免税额 >@U lhJtW  
additional amount for unexpired risk 未过期风险的额外款额 4WV)&50  
additional assessable profit 补加应评税利润 ) XHcrm&  
additional assessment 补加评税 )Z2t=&Nw  
additional commitment 额外承担 <0I=XsE1iX  
additional commitment vote 额外承担拨款 t ~"DQq E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]6{\`a  
additional dependent parent allowance 供养父母额外免税额 U9p^?\-=  
additional provision 额外拨款 _ a,XL<9I  
additional stamp duty 附加印花税 >~^##bIb  
additional tax 补加税罚款;补加税款 {:9P4<%H  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 z?8Sie  
adjudged bankrupt 被裁定破产 },LW@Z}  
adjudicated bankrupt 裁定破产人 b`sph%&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 cZXra(AD  
adjudication of bankruptcy 裁定破产;宣告破产 XD\Z$\UJE  
adjudication of insolvency 裁定无力偿还债务 8?7:sfc  
adjusted actual 经调整的实数;调整后的实数 /q8?xP.   
adjusted current assets 经调整的流动资产;调整后的流动资产 >w=xGb7  
adjusted figure 经调整的数字;调整后的数额 D?"TcA  
adjusted liabilities 经调整的负债;调整后的负债 :WBl0`kW]4  
adjusted loss 经调整的亏损;调整后的亏损 f*SAbDE  
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 >K;'dB/m;1  
adjusted profit 经调整的利润;调整后的利润 Z;JZ<vEt92  
adjusted surplus 经调整的盈余额;调整后的盈余额 (&u)F B*  
adjusted value 经调整的价值;调整后的价值 VCvqiHn  
adjustment 调整;修订;理算〔保险〕 ZVek`Cc2  
adjustment centre 调剂中心 8;s$?*G i  
adjustment lag 调整过程的时间差距;调整时差 XOy#? X/`  
adjustment mechanism 调整机制 4hv'OEl  
adjustment of loss 亏损调整 d.&~n`Rv!p  
adjustment process 调整过程;调整程序 M^^u{);q  
adjustment range 调整幅度 %7?v='s=  
administered exchange rate 受管制汇率 OAQ'/{~7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,FPgbs  
administration expenses 行政费用 +>5 "fs$Y  
administration fee 手续费;行政费 \l leO|m  
administration in bankruptcy 破产管理 D:HeP:.I  
administration order 遗产管理令 cNG6 A4  
administrator 管理人;遗产管理人 X7]vXo*  
administrator of the estate 遗产管理人 <!vAqqljt  
admission of debt 债项承认书 U q6..<#  
admission of proof 接纳债权证明 t%AW0#TZ  
advance 放贷款项;垫付款项;预支款项;预付款项 `&U ['_%  
advance account 暂支帐目;预付款帐户 1v&!`^G99j  
advance compensation 预付补偿金 R%Yws2Le2  
advance from shareholder 股东垫款 r8 M/E lbk  
advance pending reimbursement 预支以待日后付还 |7I.DBjR;  
advanced economy 先进经济体系 Bv |Z)G%RR  
advancement 预付;预付财产 |JL47FR  
advances warrant 垫款令 Q'^]lVY  
advancing 贷出 -~h2^Oez  
adverse balance 逆差 .j4IW 3)  
adverse exchange 逆汇 #| 8!0]n'  
advertisement addressed to shareholders 在报章刊登的致股东通告 Sk$ XC  
advice for collection 托收通知书 dR_hPBn/@  
advice of drawing 提款通知书;汇票通知书 w`VmN}pR  
advice of payment 付款通知 y o[!q|z  
Advisory Committee [Securities and Futures Commission] |[TH ~ o  
谘询委员会〔证券及期货事务监察委员会〕 pDlh^?cux  
Advisory Committee on Diversification 经济多元化谘询委员会 V@K}'f~  
affidavit 誓章;遗产申报誓章 x9HA^Rj4-  
affidavit of no receipt 述明无收款的誓章 b`K~l'8  
affiliate 联号;联营公司;附属公司 T+2I:W%  
affiliated company 附属公司;联号;联营公司 ~4*9w3t   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q6{%vd  
affordability 负担能力 p$@=N6)I.k  
African Development Bank [AfDB] 非洲开发银行 GKPqBi[rO  
after-acquired property 事后取得的财产 /kVy#sT|  
after-hours dealing 市后交易 ?lU]J]  
after-tax profit 税后盈利;税后利润;税后溢利 }~-)31e'`  
agency agreement 代理协议  \'"q6y  
agency expenses 代理机构的开支 =k`(!r2"#  
agency fee 代理费 4#=!VK8ZH  
Agency Law 《代理法》 t Q_}o[  
agent 代理人;承销人 M42D5|tZc  
agent of company 公司代理人 ~eL7=G@{  
agent's fee 代理人费;经纪费 G$4lH>A&  
aggregate 总计;总数;总体数字 m= fmf(  
aggregate amount 总款额;总额 jt2 m-*aP  
aggregate assets and liabilities 总体资产与负债 mcDW&jwQ  
aggregate at constant price 按固定价格计算的总体数字 :"O=/p+*Us  
aggregate demand 总需求 $Y aL3n  
aggregate gross position 总持仓量 4Df TVO"h  
aggregate limit 总限额 &H5 6mL{  
aggregate of salaries tax 合计薪俸税 bTHa;* `  
aggregate performance 总体表现;总体业绩 j&m<=-q  
aggregate supply 总体供应 xyz-T1ib  
aggregate surplus 总盈余 5 |C;]pq  
aggregate total 整体总额 n]coqJ  
aggregate value 总值;合计价值 %_SE$>v^  
aggregated basis 合计基准 ?-\KVha  
aggregated net chargeable income 合计应课税入息实额 8N-~.p  
aggregation 合并计算;合计;总和 o<P%|>qX  
aggregation of incomes of husband and wife 夫妇入息合并计算 L +.K}w  
aggregation of property 财产的总和 G68N@g  
agio 差价;贴水 h/(9AO}t  
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》 3[aJ=5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dGh<R|U3  
《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》 5'V'~Q%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r?/>t1Z  
《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》 HNjkRl)QR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T*h+"TmE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >cM U<'&  
agreement for a settlement 授产协议 S^D ~A8u  
agreement for assignment 转让协议 _W#27I  
agreement for sale 售卖协议;买卖协议 05pCgI}F>  
agreement for sale and purchase 买卖协议 !b _<_Y{l  
agreement for the payment of interest 支付利息协议 D|-]"(2i  
agreement for the repayment of money 还款协议 !8=uBS%  
agreement of reinsurance 再保险协议 rhn*k f{8  
Agricultural Bank of China 中国农业银行 "v*RY "5#  
air passenger departure tax 飞机乘客离境税 " 31C8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !>S' eXt  
airport tax 机场税 29Q5s$YD@  
alcohol duty 酒精税 Dh +^;dQ6  
alienation 让与;让渡;转让 2,QkktJLo  
alimony 生活费;赡养费 tfv]AC7x  
All Ordinaries Index [AOI] 所有普通股指数 g\ *gHHa  
all risks 全险;综合险 s:]rL&|  
All Sales Record for Stock Market 《股票市场成交报告》 LK:|~UV?  
Allied Capital Resources Limited 新联财务有限公司 dqKTF_+VhA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GF/p|I D  
allocation letter 拨款信件 3?5 ~KxOE(  
allocation of fund 分配款项;预留款项 >MP PYVn7  
allocation of profit 利润分配;溢利分配 >2g CM  
allocation warrant 拨款令 06Hn:IT18  
allotment 分配;配股 %] #; ~I%  
allotment notice 股份配售通知;配股通知 ]-PF?8  
allotment of shares 股份分配 09%eaoW  
allowable 可获宽免;免税的 G0]n4"~+?  
allowable business loss 可扣除的营业亏损 Z(}x7jzW  
allowable expenses 可扣税的支出 g:o\r (  
allowance 免税额;津贴;备抵;准备金 3.dUMJ$_  
allowance for debts 债项的免税额 )E[5lD61  
allowance for depreciation by wear and tear 耗损折旧免税额 ;D^)^~7dh  
allowance for funeral expenses 殡殓费的免税额 ^c(PZ,/#JB  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 RD_;us@&&*  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dh9-~}sW'  
allowance to debtor 给债务人的津贴 M3t_!HP}!  
alteration of capital 资本更改 rf`Br\g8  
alternate trustee 候补受托人 q/B+F%QiMQ  
amalgamation 合并 +pcj8K%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HRb_ZJz  
ambit of charges 征税范围;收费范围 Txfb-f!mv\  
amended valuation 经修订的估值 (bo bKr  
American Commodities Exchange 美国商品交易所 Maa.>2v<  
American Express Bank Limited 美国运通银行 c~tSt.^WX  
American Stock Exchange 美国证券交易所 YwF6/JA0^  
amortization 摊销 =6W:O  
amount due from banks 存放银行同业的款项 `riv`+J{s  
amount due from banks abroad 存放海外银行同业的款项 @Op8^8$`  
amount due from holding companies 控股公司欠款 l =_@<p  
amount due from local banks 存放本港银行同业的款项 O\D({>  
amount due to banks 银行同业的存款 no/]Me!j=  
amount due to banks abroad 海外银行同业的存款 \iL,l87  
amount due to holding companies 控股公司存款 ~F(+uJbO  
amount due to local banks 本港银行同业的存款 RV$+g.4  
amount due to outport banks 外埠银行同业的存款 "FXS;Jf  
amount for note issue 发行纸币的款额 v =?V{"wk!  
amount of bond 担保契据的款额 FI/YJ@21  
amount of consideration 代价款额 zhCI+u4/qz  
amount of contribution 供款数额 )-QNWN H  
amount of indebtedness 负债款额 @B'Mu:|f  
amount of principal of the loan 贷款本金额 W8P**ze4)  
amount of rates chargeable 应征差饷数额 R Nv<kw  
amount of share capital 股本额 *g,?13Q_  
amount of sums assured 承保款额 :O!G{./(_  
amount of variation 变动幅度 nEp'l.T  
amount of vote 拨款数额 |,7J!7T(I  
amount payable 应付款额 @LE?XlhD  
amount receivable 应收款额 G^(&B30V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (Dar6>!  
analysis 分析 NF1D8uI  
ancillary risk 附属风险 h#n8mtt&i  
annual account 周年帐目;周年帐目报表;年度决算;年结 m+m6"yE#_  
annual accounting date 年结日期 _kx  
annual allowance 每年免税额;年积金;年度津贴;年津 RYV6hp)|  
annual balance 年度余额 /-hF<oNQ  
annual disposable income 每年可动用收入 O\LW 8\M  
annual estimates 周年预算 nfJ8Rt   
annual fee 年费 `HS4(2+C  
annual general meeting 周年大会 z8j(SI;3  
annual growth rate 年增率;每年增长率 <?zTnue  
annual long-term supplement 长期个案每年补助金 vl5n%m H>^  
annual pensionable emolument 可供计算退休金的年薪 QB.'8B_  
annual report 年报 9kF#*  
Annual Report on the Consumer Price Index 《消费物价指数年报》  `JE>GZ Y  
annual return 周年报表;周年申报表;每年报税表格 Fkz  
Annual Return Rules 《周年报表规则》 NDOZ!`LqH  
annual review of consumer prices 每年消费物价回顾 &CL|q+-  
annual roll-forward basis 逐年延展方式 v2n0[b0  
annual salary 年薪 @gqw]_W  
annual statement 年度报表;年度决算表 "pZ3  
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 {IMzR'PN  
annuitant 年金受益人 // }8HY)>  
annuity 年金 UC1!J =f  
annuity contract 年金合约 UTTC:=F+  
annuity on human life 人寿年金 ?:?4rIZ<  
antecedent debt 先前的债项 qp W#!Vbx  
ante-dated cheque 倒填日期支票 YSV,q@I&1  
anticipated expenditure 预期开支 bJ|?5  
anticipated net profit 预期纯利 z/YMl3$l~  
anticipated revenue 预期收入 Ib2@Wi   
anti-inflation measure 反通货膨胀措施 $&8h=e~]-  
anti-inflationary stance 反通货膨胀立场 8`G{1lr4o  
apparent deficit 表面赤字 | sFe:TX  
apparent financial solvency 表面偿债能力 VM]IL%AN  
apparent partner 表面合伙人 kppRQ Q*[  
application for personal assessment 个人入息课税申请书 O^}v/}d  
application of fund 资金应用 LO]6Xd"  
application to release as liquidator and to destruct the books of accounts and documents aE BP9RX}z  
申请免除清盘人职务及毁灭帐簿与文件 =4e=wAO(i  
appointed actuary 委任精算师 'Y[A'.*}4  
appointed auditor 委任核数师;委任审计师 , Ln   
appointed trustee 委任的受托人 b.4Xn0-M  
appointer 委任人 $a\Uv0:xRx  
apportioned pro rata 按比例分摊 F36ViN\b  
apportionment 分配;分摊 rh`.$/^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &ZE\@Vc  
apportionment formula 分摊方程式 =}JBA>q(  
apportionment of estate duty 遗产税的分摊 6eQsoKK  
appraisal 估价;评估 ^m*3&x8  
appreciable growth 可观增长 6Rcu a<;2P  
appreciable impact 显着影响 sV u k  
appreciable increase 可观增长 v&fGCD\R  
appreciation 增值;升值 #?9 Q{0e  
appreciation against other currencies 相对其他货币升值 &hayR_F9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JO2xT#V  
appreciation tax 增值税 P5xI  
appropriation 拨款;拨用;拨付 =3*Jj`AV  
appropriation account 拨款帐目 _J,xT  
Appropriation Bill 拨款法案 q7,^E`5EgU  
appropriation-in-aid system 补助拨款办法 3gpo %  
approved assets 核准资产 tBseqS3<  
approved basket stock 认可一篮子证券 uPkb, :6~Z  
approved budget 核准预算 *Bs^NU.  
approved charitable donation 认可慈善捐款 lEHwZ<je  
approved charitable institution 认可慈善机构 wcZbmJ:  
approved currency 核准货币;认可货币 zPVd(V~(T  
approved estimates 核准预算 =}v ;1m  
approved estimates of expenditure 核准开支预算 D`Gt  
approved overseas insurer 核准海外保险人 Z:@6Lv?CN  
approved overseas trust company 核准海外信托公司 /7gi/uh~-(  
approved pooled investment fund 核准汇集投资基金 T~X41d\  
approved provident fund scheme 认可公积金计划 WmNYO,>  
approved provision 核准拨款 @9 )}cg  
approved redeemable share 核准可赎回股份 zDDK  
approved regional stock 认可地区性证券 Vl<9=f7[  
approved retirement scheme 认可退休金计划 ! _{d)J  
approved subordinated loan 核准附属贷款 o.Oq__>$H  
arbitrage 套戥;套汇;套利 *Y%Jl o  
arbitrageur 套戥者;套汇者 z(me@P!D~  
arbitrary amount 临时款项 T%(C-Quh  
arrangement 措施;安排;协定 Q[PK`*2)  
arrears 欠款 ]p]UTCo!'  
arrears of pay 欠付薪酬 9tK>gwb  
arrears of revenue 逾期未收税款;逾期未收的帐项 CISO<z0  
articles of association 组织章程;组织细则;组织章程细则 s+,&|;Q  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 J 02^i5l  
ascertainment of profit 确定利润 C>X|VP |C  
"Asia Clear" “亚洲结算系统” LjaGyj>)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uZIJoT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3b!,D  
Asian Development Fund [ADF] 亚洲发展基金 exDkq0u]  
Asian dollar bond 亚洲美元债券 |QMA@Mx  
Asian dollar market 亚洲美元市场 MBw-*K'?zB  
Asian dollar rate 亚洲美元利率 Zx{96G+1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?Elg?)os  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #BY`h~&T  
asked price 沽盘;喊价;索价;卖方报价 $`ztiVu3  
assessable income 应评税入息 T3N"CUk  
assessable loss 应评税亏损 pQWHG#?7  
assessable profit 应评税利润 3yV'XxC  
assessable value 应评税值 s_ bR]G  
assessed profit 估定利润 Y3',"  
assessed value 经评估价值 /ty?<24ko  
assessment 评税;评定;估价;评税单 4(cJ^]wb^  
assessment number 评税编号;估价编号 Rc[0aj:  
assessment of additional tax 补加税评税 )oU)}asY  
assessment of performance 业绩评估;实绩评价 ~/-eyxLTm  
Assessor 评税主任 }Hcx=}j  
asset price bubbles 资产价格泡沫 E(^0B(JF  
asset-backed securities 具资产保证的证券 >#(n"RCHf  
assets accretion 资产增值 $t/rOo9cV  
assets and liabilities 资产与负债 S%mfs!E>  
assets betterment statement 资产递增表;资产改进表 H(-4:BD?  
assets lending 实物放款;有抵押贷款 H!)=y  
assets of the company passing on the death 死者去世时转移的公司资产 0Scm? l3  
assets pledged as security for liabilities 用作负债抵押的资产 Bh]!WMAw.  
assets portfolio 资产投资组合 4n0xE[-  
assets price 资产价格 3x@<Z68S  
assets quality 资产质素 pz|'l:v^  
assets realization 资产变现 /rc%O*R  
assets refinancing arrangement 资产再集资安排 S* R,FKg  
assets securitization 资产证券化 ?KE$r~dn  
assets situated outside Hong Kong 在香港以外地方的资产 > m q,}!n  
assets stripping 削减资产;拆卖资产 Y&.UIosWb  
assets value 资产值 </"4 zD|  
assignee 承让人 Ao9R:|9  
assignment 转让;转让书;转让契 :aAEJ  
assignment of interest 权益转让 _5Bcwa/  
assignment of letters patent and trade mark 专利证书及商标转让 g);^NAA  
assignment of property 物业转让;物业转让书 "3CJUr:Q  
assignment right 转让权 Wp0 Dq(  
assignor 转让人 Iah[j,]r  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3gZ8.8q3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `~BZ1)@  
associate member 附属会员 \nqkA{;B{  
associated body corporate 相联法人团体 !CTxVLl"F  
associated company 相联公司;联属公司 UUe#{6Jx_  
associated corporation 相联法团 q2aYEuu,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0&+k.Vg  
公认会计师公会〔英国〕 K2)!h.W  
Association of Futures Exchange Brokers 香港期货经纪协会 ?~e3 &ux  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &53]sFZ  
association of underwriters 承保人组织 #-VMg+14  
assumption of control 接管 4u;9J*r4  
assurance 担保;保险;转易;转易书 Jju#iwb  
assurance of interest 权益的转易 D;}xr_  
at 19XX price 按一九XX年价格计算 !^oV #  
at a discount 按赔价计算;按贴水价格计算;打折扣 l|2D/K5  
at a premium 按溢价计算;按升水价格计算 DOS0;^f  
at call 通知付款;按通知 b}^S.;vNj  
at constant market price 按固定市价计算 F9"w6;hh  
at constant price 按固定价格计算 <W8t|jt  
at cost 按成本计算 G3P &{.v  
at current market price 按当时市价计算;按现时市价计算 {$D,?V@%_  
at current price 按当时价格计算;按现时价格计算 =W bOwI)u  
at factor cost 按要素成本计算;按生产要素成本计算 3g'S\ G@  
at money-of-the-day price 按付款当日价格计算 3f.b\4 U  
at or better 按指定或较佳价位〔买卖指令〕 yOU(2"8p  
at par 按面值计算;平价 _9 .(a  
at sight 见票即付 Kb#4ILA  
at the close 按收市盘 ?Ea;J0V  
at the opening 按开市盘 .T<= z  
attestation 见证;见证条款 p@!nYPr.  
at-the-money option 平价期权 Ks^6.)  
attorney 受权人;受托代表人 S_ MyoXV  
attornment 新拥有人承认书 (tah]Bx  
attributable profit 可归属利润 RcG0 8p.)  
attributable share value 可归属股份价值 } "vW4   
Auckland Stock Exchange 奥克兰证券交易所 h` U?1xS  
auction 拍卖 :o-,SrORM  
auctioneer 拍卖商 : JzI>/  
audit 审计;核数 (s<Dd2&.H  
Audit Commission 审计署 k(>h^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fqX"Lus `=  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 .;y#  
audit review 帐目审查 5Wyz=+?m|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KH)D 08  
audited account 审计帐目;经审计的帐目 Hgeg@RP Q  
audited annual account 经审计的周年帐目  B[=(#W  
audited balance sheet 经审计的资产负债表 )[H{yQ  
auditor 核数师;核数主任;审计师 CTt vyr  
auditor's certificate 核数师证明书;审计师证明书 X'.qYsS  
auditor's report 核数师报告;审计师报告 KoE8 Mp  
Aussie bond 澳元债券 'E/*d2CDM(  
austerity budget 紧缩预算 9CA^B2u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {,*"3O:\:  
Australia All Ordinaries Index 澳洲所有普通股票指数 :q8b;*:  
Australian Dollar [AUD] 澳元 xq-17HKs  
Australian Options Market 澳大利亚期权市场 _Jwq`]Z  
Australian Securities Commission 澳洲证券事务监察委员会 ;Op3?_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2LrJ>Mi  
Australian Stock Exchange 澳大利亚证券交易所 V/ cP4{L  
Austrian Schilling [ATS] 奥地利先令 &PkLp4mQ  
authentication 认证;鉴证 }kw/W#)J  
authority to purchase 委托购买证;委购书 A+y  
authorization 认可;核准;授权;授权书 7g R@$(1Z  
authorization by direction 指示授权 o,U9}_|A  
authorization by instruction 指令授权 ]| N3eu  
authorization by warrant 令状授权 ,Y 3W?  
authorization of unit trust 单位信托的认可 -.g|l\  
authorized agent 指定代理人 W_m"ySQs  
authorized capital 法定资本 kb[P\cRa  
authorized clerk 出市员 %6AW7q t  
authorized dealer 认可交易商 .sQ=;w/ZA  
authorized financial institution 认可财务机构 DI!V^M[~u  
authorized fund 认可基金 kYzC#.|1  
authorized fund house 获授权的基金公司;认可基金公司 Q{k At%  
authorized institution 认可机构 e]jH+IR:>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h~C.VJWl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V9ssH87#  
authorized insurer 获授权保险人;获认可承保人 !LkW zn3  
authorized investment 特准投资项目 nW;g28  
authorized person 获授权人 Wf{O[yL*  
authorized representative 获授权代表 P&Pj>!T5  
authorized share capital 法定股本 5{n*"88  
automated quotation system 自动报价系统 .uNQBBNv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] A 'G@uD@3  
自动交易系统〔香港期货交易所有限公司〕 W8lx~:v  
automatic adjustment mechanism 自动调整机制 (`? y2n)~W  
automatic adjustment system 自动调整系统 oI^4pwnh  
Automatic Clearing House 自动票据交换所 `DT3x{}_S  
automatic exchange rates accumulation system 自动化汇率累集系统 nFe%vu8a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %pXAeeSY`;  
automatic teller machine [ATM] 自动柜员机 s?ko?qN(  
autopay 自动转帐 |+`c3*PV  
available assets 可用资产 e^ lWR]v  
available fiscal reserve 现存财政储备 u_7~TE3W  
available profit 可用利润 w[6J `   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ['%69dPh  
average 平均;平均数;海损 ,;M4jc {  
average basic salary 平均基本薪金 ?|:BuHkT  
average consumer expenditure 平均消费开支;一般消费开支 G;f/Tch  
average cost 平均成本 7Sz?S_N/j  
average cost of land production 增辟土地平均成本 RxMH!^  
average daily turnover 平均每日成交额 ?BhMjsy.  
average daily wage rate 平均每日工资率 w`l{LHrR  
average expenditure pattern 平均开支模式 p$ bnK]  
average growth rate 平均增长率 W+*5"h  
average net fixed assets 固定资产平均净值 Jv.U Q  
average of relatives 相对价格平均数 "bDs2E+W  
average price 平均价格 P;pl,~  
average propensity to consume 平均消费倾向;一般消费倾向 !~Q2|r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 au,t%8AC  
average rate 平均率 Agrp(i"\@  
average revenue 平均收入;平均收益 @y31NH(  
average stock 平均库存;平均存货 @-OnHE  
average yearly rent 平均年租 "TH6o: x  
avoidance of double taxation 避免双重课税 9}z0J  
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 J~(Wf%jM~  
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