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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: #:BkDidt2v  
A share A股;甲类股份 {?lndBP<  
abatement of tax 减税;减扣免税额 m BvO<?ec  
ABN AMRO Bank N.V. 荷兰银行 /Yi4j,8!|  
above-the-line expenditure 线上项目支出;经常预算支出 [r"Oi| 8I  
above-the-line receipt 线上项目收入;经常预算收入 3\}u#/Vb  
ABSA Asia Limited 南非联合亚洲有限公司 )lLeL#]FLO  
absolute change 绝对数值变更 7Q|<6210  
absolute expenditure 实际开支 :8O T  
absolute guideline figure 绝对准则数字 8:c=h/fa  
absolute interest 绝对权益 v zs4tkG  
absolute order of discharge 绝对破产解除令 ]CLM'$  
absolute profit margin 绝对利润幅度 DQK?y=vf  
absolute value 实值;绝对值 [(Z(8{3i  
absolutely vested interest 绝对既得权益 ^=^\=9" b  
absorbed cost 已吸收成本;已分摊成本 KJyCfMH&:@  
absorption 吸收;分摊;合并 A{\?]]/  
absorption rate 吸收率;摊配率;分摊率 X>`03?L  
ACB Finance Limited 亚洲商业财务有限公司 C)j/!+nh  
acceptable form of reciprocity 合理的互惠条件  I\_2=mL  
acceptable rate 适当利率;适当汇率 $i+@vbU6  
acceptance agreement 承兑协议 py\:u5QS  
acceptance for honour 参加承兑 bj@sci(1?  
acceptor 承兑人;接受人;受票人 E`_T_O=P  
acceptor for honour 参加承兑人 v@QnS  
accident insurance 意外保险 +0U=UV)U  
Accident Insurance Association of Hong Kong 香港意外保险公会 U%bm{oVn  
accident insurance scheme 意外保险计划 QB X EM=  
accident year basis 意外年度基准 P6kD tUXF  
accommodation 通融;贷款 + Fo^NT  
accommodation bill 通融票据;空头票据 ',g%L_8Sq  
accommodation party 汇票代发人 C~4SPCU  
account balance 帐户余额;帐户结余 E0RqY3  
account book 帐簿 {Ni]S$7  
account collected in advance 预收款项 Ojz'p5d`>  
account current book 往来帐簿 3m75mny  
account of after-acquired property 事后取得的财产报告 Nzgi)xX0HX  
account of defaulter 拖欠帐目 ?xv."I%  
account payable 应付帐款 uz+ WVmb  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2iM}YCV  
account receivable 应收帐款 v\dQjQu8m  
account receivable report 应收帐款报表 n*$g1HG6  
account statement 结单;帐单;会计财务报表 ./;uhj  
account title 帐户名称;会计科目 })<u ~r  
accountant's report 会计师报告 g]Y%c73  
Accountant's Report Rules 会计师报告规则 glCpA$;VPu  
accounting and auditing procedure 会计与审计程序;会计与核数程序 OWrQKd  
Accounting Arrangements 《会计安排》 ^vM6_=g2E%  
accounting basis 会计基础 &,<,!j)Jr  
accounting by Official Receiver 破产管理署署长呈交的帐目 RiAg:  
Accounting Circular 《会计通告》 rfVQX<95=/  
accounting class 会计类别 ,gZp/yJ;  
accounting date 记帐日期;会计结算日期 'gor*-o:wu  
accounting for money 款项核算 Kd 1=mC  
Accounting Officer 会计主任 3'x>$5 W  
accounting period 会计报告期;会计期 v@Eb[7Kq/1  
accounting policy 会计政策;会计方针 6M&ajl`o  
accounting practice 会计惯例 @2. :fK  
accounting principle 会计准则 3 .#L  
accounting record 会计记录 QAx9W%  
accounting report 会计报告 5ZkR3/h e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V0 {#q/q  
Accounting Society of China 中国会计学会 Drtg7v{@\  
accounting statement 会计报表 2;T?ry7  
accounting system 会计制度;会计系统 WqefH{PB  
accounting transaction 会计事项;帐务交易 +o4o!;E)  
accounting treatment 会计处理 Wjq9f;  
accounting year 会计年度 ]Xa]a}[uE  
accretion 增值;添加 LE{@J0r#n  
accrual 应计项目;应累算数目 Sak^J.~G[  
accrual basis 应计制;权责发生制 ;6R9k]5P%  
accrual basis accounting 应计制会计;权责发生制会计 kJ"rRsK  
accrue 应累算;应计 9Br+]F _i  
accrued benefit 应累算利益 @d{}M)6\!  
accrued charges 应计费用 U/{t "e  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q8Ek}O\MC  
accrued expenses 应累算费用 2~/`L=L  
accrued interest payable 应付利息;应计未付利息 &Qda|  
accrued interest receivable 应收利息;应计未收利息 C ibfuR  
accrued right 累算权益 \?v&JmEU  
accruing profit 应累算的利润 >WZ%Pv *  
accumulated fiscal reserve 累积财政储备 MF.!D;s  
accumulated profit 累积利润;滚存溢利 gYN;F u-9Z  
accumulated reserve 累积储备 zUJXA:L9  
accumulation of surplus income 累积收益盈余 <-N eusx%  
acquired assets 既得资产 )|v  du  
acquisition 收购;购置;取得 t)8c rX}P  
acquisition cost 购置成本 j%3 $ytf|p  
acquisition expenses 购置费用 Tx&H1  
acquisition of 100% interest 收购全部股权 S+KKGi_e  
acquisition of control 取得控制权 *0,*F~n  
acquisition of fixed assets 购置固定资产 "k + :!D  
acquisition of shell “买壳” :T$}@& -  
acquisition price 收购价 \mu';[gLd  
act of God 天灾 vM5I2C3_>!  
acting partner 执事合伙人 p&Nav,9x  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9nQyPb6  
active partner 积极参与的合伙人 n1|]ji[c  
active trading 交投活跃 gYbvCs8O!  
actual circulation 实际流通 v,ecNuy*d  
actual cost 实际成本 o7+<sL  
actual expenditure 实际开支;实际支出 74 ptd,  
actual income 实际入息;实际收入;实际收益 Ke@Bf  
actual market 现货市场 8bMw.u=F  
actual price 现货价;实际价格 $#e}9g.  
actual profit 实际利润 (421$w,B%  
actual quotation 实盘;实际价位;实际报价 M6cybEk`  
actual year basis 按实际年度计算 n5xG4.#G  
actuals 实货 anz7ae&P'K  
actuarial investigation 精算调查 `::j\3B&Y-  
actuarial principle 精算原则 Us "G X_  
actuarial report 精算师报告 Ap\]v2G  
Actuarial Society of Hong Kong 香港精算学会 3@eI? (N  
actuarial valuation 精算师估值 ~7}no}7  
actuary 精算师 sR PQr ?  
ad referendum agreement 暂定协议;有待覆核的协定 rA<J^dX=C  
ad valorem duty 从价税;按值征税 ;w%g*S  
ad valorem duty system 从价税制 :.H@tBi*E  
ad valorem fee 从价费 )N{PWSPs  
ad valorem tariff 从价关税 ,agkV)H  
additional allowance 额外免税额 0j;|IU\  
additional amount for unexpired risk 未过期风险的额外款额 `m AYK)N  
additional assessable profit 补加应评税利润 hHw1<! M  
additional assessment 补加评税 (1{OQ0N+x  
additional commitment 额外承担 ocW`sE?EED  
additional commitment vote 额外承担拨款 UlN}SddI9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -,=)O  
additional dependent parent allowance 供养父母额外免税额 +A,cdi9z  
additional provision 额外拨款 c?xeBC1-  
additional stamp duty 附加印花税 D0f7I:i1  
additional tax 补加税罚款;补加税款 <C"}OW8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 h*P0;V`UX  
adjudged bankrupt 被裁定破产 IP !zg|c,  
adjudicated bankrupt 裁定破产人 uTbMp~cYB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Q(8W5Fb?  
adjudication of bankruptcy 裁定破产;宣告破产 mMhe,8E&  
adjudication of insolvency 裁定无力偿还债务 ~|KMxY(:  
adjusted actual 经调整的实数;调整后的实数 Grd9yLF  
adjusted current assets 经调整的流动资产;调整后的流动资产 K1<l/ s  
adjusted figure 经调整的数字;调整后的数额 S9/\L6Rmf  
adjusted liabilities 经调整的负债;调整后的负债 EjVB\6,  
adjusted loss 经调整的亏损;调整后的亏损 T?__  
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 I$i1o #H  
adjusted profit 经调整的利润;调整后的利润 yCg>]6B  
adjusted surplus 经调整的盈余额;调整后的盈余额 0XIrEwm@%  
adjusted value 经调整的价值;调整后的价值 B;{sr'CP  
adjustment 调整;修订;理算〔保险〕 g ]}] /\  
adjustment centre 调剂中心 A@k=Mk  
adjustment lag 调整过程的时间差距;调整时差 e8]mdU{)  
adjustment mechanism 调整机制 6B?1d /8V  
adjustment of loss 亏损调整 J _|>rfW  
adjustment process 调整过程;调整程序 `+r5I5  
adjustment range 调整幅度 VxAR,a1+n  
administered exchange rate 受管制汇率 p@znmn-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t;ga>^NA"  
administration expenses 行政费用 \@n/L{}(@  
administration fee 手续费;行政费 1hp@.Fv  
administration in bankruptcy 破产管理 L/cbq*L  
administration order 遗产管理令 2,%ne(  
administrator 管理人;遗产管理人 L' h'm{i  
administrator of the estate 遗产管理人 Ix5yQgnB}j  
admission of debt 债项承认书 t,P +~ A  
admission of proof 接纳债权证明 #$fFp  
advance 放贷款项;垫付款项;预支款项;预付款项 N=L urXv  
advance account 暂支帐目;预付款帐户 mKq9mA"(E  
advance compensation 预付补偿金 qOa-@MN  
advance from shareholder 股东垫款 @49^WY  
advance pending reimbursement 预支以待日后付还 +~/zCJ;F  
advanced economy 先进经济体系 N4 mQN90t  
advancement 预付;预付财产 j({L6</x  
advances warrant 垫款令 !p9F'7;Y<  
advancing 贷出 qx? lCz a"  
adverse balance 逆差 %F/tbXy{  
adverse exchange 逆汇 s^v,i CH {  
advertisement addressed to shareholders 在报章刊登的致股东通告 #QDV_ziE5  
advice for collection 托收通知书 I2l'y8)d  
advice of drawing 提款通知书;汇票通知书 hQ8{ A7  
advice of payment 付款通知 !kKKJ~,;  
Advisory Committee [Securities and Futures Commission] @',;/j80  
谘询委员会〔证券及期货事务监察委员会〕 da^9Fb  
Advisory Committee on Diversification 经济多元化谘询委员会 ta 4<d)nB  
affidavit 誓章;遗产申报誓章 Vis?cuU/  
affidavit of no receipt 述明无收款的誓章 E0h!%/+-L  
affiliate 联号;联营公司;附属公司 kI;^V  
affiliated company 附属公司;联号;联营公司 bo"I:)n;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tp6ysjao  
affordability 负担能力 dX3> j{_  
African Development Bank [AfDB] 非洲开发银行 %E!0,y,:  
after-acquired property 事后取得的财产 fu&]t8MJC  
after-hours dealing 市后交易 G`W+m*[U+M  
after-tax profit 税后盈利;税后利润;税后溢利 vA{[F7  
agency agreement 代理协议 u1kbWbHu(  
agency expenses 代理机构的开支 hP#&]W3:  
agency fee 代理费 xO@OkCue  
Agency Law 《代理法》 p.IfJ|  
agent 代理人;承销人 e)bqE^JP  
agent of company 公司代理人 M*{e e0\`r  
agent's fee 代理人费;经纪费 |ZKchd8Yq  
aggregate 总计;总数;总体数字 ]- `{kX  
aggregate amount 总款额;总额 wLbns qa  
aggregate assets and liabilities 总体资产与负债 Y{'G2)e  
aggregate at constant price 按固定价格计算的总体数字 Stw6%T-  
aggregate demand 总需求 y|mR'{$I  
aggregate gross position 总持仓量 Q& \k"X1  
aggregate limit 总限额 v>P){VT  
aggregate of salaries tax 合计薪俸税 ?d%}K76V<  
aggregate performance 总体表现;总体业绩 yI;Qb7|^  
aggregate supply 总体供应 )G|U B8]  
aggregate surplus 总盈余 Mt:(w;Y  
aggregate total 整体总额 `'QPe42  
aggregate value 总值;合计价值 t8[:}[Jx  
aggregated basis 合计基准 [6tQv<}^  
aggregated net chargeable income 合计应课税入息实额 E0PBdiD6hs  
aggregation 合并计算;合计;总和 2gv(`NKYE  
aggregation of incomes of husband and wife 夫妇入息合并计算 hv)($;  
aggregation of property 财产的总和 ;Os3 !  
agio 差价;贴水 <Jk|Bmw;  
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》 i\'N1S<D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #>V;ZV5"  
《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》 _ 8>"&1n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w$!n8A qs  
《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》 /L 4WWQ5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "8X+F%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J.d `tiN  
agreement for a settlement 授产协议 Tk:y>P!%a  
agreement for assignment 转让协议 .PxM #;i2  
agreement for sale 售卖协议;买卖协议 _ Owz%  
agreement for sale and purchase 买卖协议 J5"*OH:f  
agreement for the payment of interest 支付利息协议 *$1)&2i  
agreement for the repayment of money 还款协议 5%$#3LT|  
agreement of reinsurance 再保险协议 3WY W])  
Agricultural Bank of China 中国农业银行 m}E$6E^~O  
air passenger departure tax 飞机乘客离境税 koU.`l.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;D7jE+  
airport tax 机场税 A!~o?ej  
alcohol duty 酒精税 ^pP 14y*go  
alienation 让与;让渡;转让 gs3}rW  
alimony 生活费;赡养费 A.FI] K@  
All Ordinaries Index [AOI] 所有普通股指数 o5R\7}]GE  
all risks 全险;综合险 6M9rC[h\  
All Sales Record for Stock Market 《股票市场成交报告》 H6eGLg={  
Allied Capital Resources Limited 新联财务有限公司 #Grm-W9E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  ]gW J,  
allocation letter 拨款信件 S7vE[VF5  
allocation of fund 分配款项;预留款项 one>vi`=  
allocation of profit 利润分配;溢利分配 GwULtRa/  
allocation warrant 拨款令 -iHhpD9"X  
allotment 分配;配股 :KLD~k7yA(  
allotment notice 股份配售通知;配股通知 IY&a!  
allotment of shares 股份分配 ;z>YwRV  
allowable 可获宽免;免税的 on\\;V_/Q  
allowable business loss 可扣除的营业亏损 >R<fm  
allowable expenses 可扣税的支出 [C6?:'}FA  
allowance 免税额;津贴;备抵;准备金 \zUsHK?L"t  
allowance for debts 债项的免税额 NC}#P< U  
allowance for depreciation by wear and tear 耗损折旧免税额 u| c+w)a  
allowance for funeral expenses 殡殓费的免税额 -Me\nu8(RF  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 A.b#r[  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^xwFjQXx  
allowance to debtor 给债务人的津贴 (Wqhuw!u  
alteration of capital 资本更改 (YOgQ)},  
alternate trustee 候补受托人 I .ty-X]  
amalgamation 合并 z"#.o^5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !)=o,sVA  
ambit of charges 征税范围;收费范围 CmOb+:4@K  
amended valuation 经修订的估值 Ul Iw&U  
American Commodities Exchange 美国商品交易所 +q$|6?  
American Express Bank Limited 美国运通银行 p rgjU  
American Stock Exchange 美国证券交易所 3@L%#]xwi  
amortization 摊销 Cs{f'I  
amount due from banks 存放银行同业的款项 h~p}08  
amount due from banks abroad 存放海外银行同业的款项 jHCKV  
amount due from holding companies 控股公司欠款  |_ *$+  
amount due from local banks 存放本港银行同业的款项 Kc0OLcu^d  
amount due to banks 银行同业的存款 vp@+wh]#  
amount due to banks abroad 海外银行同业的存款 [4 j;FN Fa  
amount due to holding companies 控股公司存款 v3Yj2LSqx  
amount due to local banks 本港银行同业的存款 bB-v ar  
amount due to outport banks 外埠银行同业的存款 h'p0V@!N  
amount for note issue 发行纸币的款额 ;>9pJ72r  
amount of bond 担保契据的款额 rE:>G]j6  
amount of consideration 代价款额 { )qP34rM  
amount of contribution 供款数额 ~tvoR&{I  
amount of indebtedness 负债款额 GB3B4)cX4Y  
amount of principal of the loan 贷款本金额 : 4WbDeR  
amount of rates chargeable 应征差饷数额 l0{DnQA>I  
amount of share capital 股本额 P}`1#$  
amount of sums assured 承保款额 h :R)KM  
amount of variation 变动幅度 0)!zhO_}  
amount of vote 拨款数额 ,be?GAq  
amount payable 应付款额 m5N&7qgp  
amount receivable 应收款额 wlM ?gQXU[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w ZAXfNA  
analysis 分析 ~0|hobk  
ancillary risk 附属风险 2\de |'  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~*Qpv&y)  
annual accounting date 年结日期 m 9@n  
annual allowance 每年免税额;年积金;年度津贴;年津 1 7oxD  
annual balance 年度余额 su;S)yZb  
annual disposable income 每年可动用收入 a7G2C oM8  
annual estimates 周年预算 di2=P)3  
annual fee 年费 /g''-yT7#  
annual general meeting 周年大会 ASw |sw  
annual growth rate 年增率;每年增长率 Zd ,=  
annual long-term supplement 长期个案每年补助金 sEyl\GL  
annual pensionable emolument 可供计算退休金的年薪 c&-$?f r  
annual report 年报 {2r7:nvR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P*Sip?tdE  
annual return 周年报表;周年申报表;每年报税表格 z_@zMLs  
Annual Return Rules 《周年报表规则》 FaE orQ  
annual review of consumer prices 每年消费物价回顾 GTl(i*  
annual roll-forward basis 逐年延展方式 Els=:4  
annual salary 年薪 [uQZD1<q  
annual statement 年度报表;年度决算表 NfF:[qwh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @0,dyg<$>  
annuitant 年金受益人  a|uZJ*  
annuity 年金 f"N3;,Oc  
annuity contract 年金合约 {PtTPz  
annuity on human life 人寿年金 8{ %9%{  
antecedent debt 先前的债项 L"%eQHEC&  
ante-dated cheque 倒填日期支票 z 5+]Z a~  
anticipated expenditure 预期开支 +lJ]-U|P  
anticipated net profit 预期纯利 $]JIA|  
anticipated revenue 预期收入 Eo&qc 17)`  
anti-inflation measure 反通货膨胀措施 ,D,f9  
anti-inflationary stance 反通货膨胀立场 y|{?>3  
apparent deficit 表面赤字 \'Kj.EO{?$  
apparent financial solvency 表面偿债能力 $#3<rcOq  
apparent partner 表面合伙人 z|)1l`  
application for personal assessment 个人入息课税申请书 [Od9,XBa  
application of fund 资金应用 .fY<"2g  
application to release as liquidator and to destruct the books of accounts and documents l>Ja[`X@  
申请免除清盘人职务及毁灭帐簿与文件 y4rJ-  
appointed actuary 委任精算师 Z3>3&|&  
appointed auditor 委任核数师;委任审计师 _)2TLA n3  
appointed trustee 委任的受托人 >Eg. c  
appointer 委任人 hp V /F  
apportioned pro rata 按比例分摊 }A/&]1GWk  
apportionment 分配;分摊 6F/ OlK<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jYID44$  
apportionment formula 分摊方程式 yc=#Jn?S  
apportionment of estate duty 遗产税的分摊 q<[ke   
appraisal 估价;评估 }IkEyJsk  
appreciable growth 可观增长 h_G Bx|c  
appreciable impact 显着影响 W;]U P$5l  
appreciable increase 可观增长 ./y[<e  
appreciation 增值;升值 ]V^.!=gh$  
appreciation against other currencies 相对其他货币升值 6v O)s!b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6-14Htsk6  
appreciation tax 增值税 4 Olv8nOe<  
appropriation 拨款;拨用;拨付 i}F;fWZ`  
appropriation account 拨款帐目 )"jn{%/t  
Appropriation Bill 拨款法案 ]{+M>i[  
appropriation-in-aid system 补助拨款办法 [k 7N+W8  
approved assets 核准资产 fUKdC \WL  
approved basket stock 认可一篮子证券 LY:?OGh  
approved budget 核准预算 ?mfWm{QTt  
approved charitable donation 认可慈善捐款 8!Mzr1:  
approved charitable institution 认可慈善机构 ,xe@G)a  
approved currency 核准货币;认可货币 %aE7id>v6  
approved estimates 核准预算 (`.qG &6p  
approved estimates of expenditure 核准开支预算 G:C6`uiy`  
approved overseas insurer 核准海外保险人 tSc>@Q_|  
approved overseas trust company 核准海外信托公司 r9a!,^}F  
approved pooled investment fund 核准汇集投资基金 &t|V:_?/x  
approved provident fund scheme 认可公积金计划 !XA%[u  
approved provision 核准拨款 !2U7gVt"*  
approved redeemable share 核准可赎回股份 Mth`s{sATa  
approved regional stock 认可地区性证券 @j2*.ee  
approved retirement scheme 认可退休金计划 HT=Am  
approved subordinated loan 核准附属贷款 Yn]y d1  
arbitrage 套戥;套汇;套利 P| P fG=  
arbitrageur 套戥者;套汇者 Iki+5  
arbitrary amount 临时款项 ) a\DS yr  
arrangement 措施;安排;协定 #0<y0uJ(y  
arrears 欠款 IH5} Az  
arrears of pay 欠付薪酬 '7LJuMp$#  
arrears of revenue 逾期未收税款;逾期未收的帐项 ],}afa!A  
articles of association 组织章程;组织细则;组织章程细则 S]%U]  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A.C278^O8  
ascertainment of profit 确定利润 imCl{vt(kj  
"Asia Clear" “亚洲结算系统” xnuv4Z}]t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +IO1ipc4cE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <Dj$0g  
Asian Development Fund [ADF] 亚洲发展基金 +6M+hO]  
Asian dollar bond 亚洲美元债券 = EChH@3  
Asian dollar market 亚洲美元市场 %OTA5  
Asian dollar rate 亚洲美元利率 'Kzr-)JS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :;*#Qh3"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kPX2e h  
asked price 沽盘;喊价;索价;卖方报价 pM'IQ3N  
assessable income 应评税入息 5v>{Z0TE[6  
assessable loss 应评税亏损 . (*kgv@3x  
assessable profit 应评税利润 H^PqYLj N  
assessable value 应评税值 _ kSPUP5  
assessed profit 估定利润 +V+*7s%fL  
assessed value 经评估价值 r~G]2*3  
assessment 评税;评定;估价;评税单 eo*u(@  
assessment number 评税编号;估价编号 6n6VEwYj  
assessment of additional tax 补加税评税 /mB Beg^a  
assessment of performance 业绩评估;实绩评价 BXK::M+  
Assessor 评税主任 Ril21o! j  
asset price bubbles 资产价格泡沫 azDC'.3{p  
asset-backed securities 具资产保证的证券 +x9"#0|k;  
assets accretion 资产增值 9<(K6Q  
assets and liabilities 资产与负债 & A9A#It  
assets betterment statement 资产递增表;资产改进表 1S[5#ewB;j  
assets lending 实物放款;有抵押贷款 #u<o EDQ  
assets of the company passing on the death 死者去世时转移的公司资产 F2PLy q  
assets pledged as security for liabilities 用作负债抵押的资产 |`Oa/\U  
assets portfolio 资产投资组合 Ad`[Rt']kI  
assets price 资产价格 Neo^C_[vN  
assets quality 资产质素 KIAe36.~  
assets realization 资产变现 ldCKSWIi-  
assets refinancing arrangement 资产再集资安排 e9Ul A  
assets securitization 资产证券化 Il^ \3T+  
assets situated outside Hong Kong 在香港以外地方的资产 >xZhK63C/  
assets stripping 削减资产;拆卖资产 VM]GYz|#]  
assets value 资产值 N{hF [F  
assignee 承让人 *e-ptgO  
assignment 转让;转让书;转让契 Q{l*62Bx  
assignment of interest 权益转让 v<7Gln  
assignment of letters patent and trade mark 专利证书及商标转让 D _bkUR1  
assignment of property 物业转让;物业转让书 ^`jZKh8)h  
assignment right 转让权 ;&W;  
assignor 转让人 lR@i`)'?U  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $nfBv f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +F7<5YW&(  
associate member 附属会员 3?*M{Y|  
associated body corporate 相联法人团体 d(DX(xg  
associated company 相联公司;联属公司 :<t{ =0G  
associated corporation 相联法团 8G5) o`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4g6ksdFQ  
公认会计师公会〔英国〕 ?lc[ hH  
Association of Futures Exchange Brokers 香港期货经纪协会 r}y[r}vk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V@f6Lj  
association of underwriters 承保人组织 AJ#m6`M+EK  
assumption of control 接管 .W@(nQ-<  
assurance 担保;保险;转易;转易书 $['7vcB^  
assurance of interest 权益的转易 <nb3~z1  
at 19XX price 按一九XX年价格计算 $p0 /6c  
at a discount 按赔价计算;按贴水价格计算;打折扣 DD@)z0W  
at a premium 按溢价计算;按升水价格计算 O+E1M=R6h  
at call 通知付款;按通知 _Vo)<--+I  
at constant market price 按固定市价计算 'Wf?elB+  
at constant price 按固定价格计算 I NPYJ#%  
at cost 按成本计算 ^)hAVf~E  
at current market price 按当时市价计算;按现时市价计算 @m/;ZQ  
at current price 按当时价格计算;按现时价格计算 Tbi]oB#  
at factor cost 按要素成本计算;按生产要素成本计算 c>R`jb@$N  
at money-of-the-day price 按付款当日价格计算 S7UZGGjTk  
at or better 按指定或较佳价位〔买卖指令〕 ib(>vp$V  
at par 按面值计算;平价 SvX=isu!.  
at sight 见票即付 U BhciZ  
at the close 按收市盘 Y3P.|  
at the opening 按开市盘 `\/toddUh[  
attestation 见证;见证条款 Y(hW(bd;  
at-the-money option 平价期权 l- 1]w$ y  
attorney 受权人;受托代表人 SY$J+YBLM  
attornment 新拥有人承认书 r)6uX  
attributable profit 可归属利润 bSrRsgKvT  
attributable share value 可归属股份价值 w\o)bn  
Auckland Stock Exchange 奥克兰证券交易所 + %MO7vL  
auction 拍卖 (Pk"NEP   
auctioneer 拍卖商 aJ5H3X}Y  
audit 审计;核数 c7+Djqs  
Audit Commission 审计署 aE7u5 PM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HBh` 2Q  
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〕 mFqSD  
audit review 帐目审查 " K 8&{=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fjIcB+Z  
audited account 审计帐目;经审计的帐目 _e?q4>B)c  
audited annual account 经审计的周年帐目 ]DC;+;8Jc  
audited balance sheet 经审计的资产负债表 \);.0  
auditor 核数师;核数主任;审计师 5!'R'x5e  
auditor's certificate 核数师证明书;审计师证明书 HDF!`  
auditor's report 核数师报告;审计师报告 o%Be0~n'  
Aussie bond 澳元债券 AezvBY0'`z  
austerity budget 紧缩预算 p~Hvl3SxR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4AY _#f5u  
Australia All Ordinaries Index 澳洲所有普通股票指数 *<*0".#  
Australian Dollar [AUD] 澳元 y:[BP4H?y  
Australian Options Market 澳大利亚期权市场 <#+oQ>5s  
Australian Securities Commission 澳洲证券事务监察委员会 zU f>db  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uFwU-LCe  
Australian Stock Exchange 澳大利亚证券交易所 )\T@W  
Austrian Schilling [ATS] 奥地利先令 ~9JW#HHzn  
authentication 认证;鉴证 |'V DI]p&  
authority to purchase 委托购买证;委购书 [!1)mR  
authorization 认可;核准;授权;授权书 Fw_ (q!  
authorization by direction 指示授权 KqM!!  
authorization by instruction 指令授权 ;YK!EMM4!h  
authorization by warrant 令状授权 Aautih@LX  
authorization of unit trust 单位信托的认可 gEZwW]r-  
authorized agent 指定代理人 NXzU0  
authorized capital 法定资本 tmO;:n<N  
authorized clerk 出市员 *:=];1 O  
authorized dealer 认可交易商 EKZ$Q4YE  
authorized financial institution 认可财务机构 s<A*[  
authorized fund 认可基金 Q~fwWp-J  
authorized fund house 获授权的基金公司;认可基金公司 Yv)Bj  
authorized institution 认可机构 yWj9EHQU[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D 4< -8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ss? ]  
authorized insurer 获授权保险人;获认可承保人 Y%<`;wK=^  
authorized investment 特准投资项目 \*f;!{P{  
authorized person 获授权人 az0cS*@  
authorized representative 获授权代表 Vh"MKJ'R^  
authorized share capital 法定股本 <,jAk4  
automated quotation system 自动报价系统 <Ctyht0c.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,f} h}  
自动交易系统〔香港期货交易所有限公司〕 H4M{_2DO  
automatic adjustment mechanism 自动调整机制 NH'1rt(w  
automatic adjustment system 自动调整系统 zuUT S[  
Automatic Clearing House 自动票据交换所 jja{*PZ6H  
automatic exchange rates accumulation system 自动化汇率累集系统 ds- yif6   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y)$52m5rM  
automatic teller machine [ATM] 自动柜员机 ^9&b+u=X  
autopay 自动转帐 )-=2w-ZX  
available assets 可用资产 CN$I:o04C  
available fiscal reserve 现存财政储备 ?n!lUr$:y  
available profit 可用利润 {IJ-4>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C&=x3Cz  
average 平均;平均数;海损 BjM+0[HC  
average basic salary 平均基本薪金 O$a#2p&  
average consumer expenditure 平均消费开支;一般消费开支 ; ;<J x.  
average cost 平均成本 31WZJm^  
average cost of land production 增辟土地平均成本 q1H=/[a  
average daily turnover 平均每日成交额 K!GUv{fp  
average daily wage rate 平均每日工资率 Z[Wlyb0  
average expenditure pattern 平均开支模式 :~yzDk\I"-  
average growth rate 平均增长率 CE)*qFs  
average net fixed assets 固定资产平均净值 :`D'jF^S  
average of relatives 相对价格平均数 Q Q@9_[N  
average price 平均价格 /:U1!9.y  
average propensity to consume 平均消费倾向;一般消费倾向  AlO,o[0  
average propensity to save 平均储蓄倾向;一般储蓄倾向 YU&4yk lE  
average rate 平均率 Ig<}dM.Z[  
average revenue 平均收入;平均收益 vCj4;P g  
average stock 平均库存;平均存货 Hw Z^D= A  
average yearly rent 平均年租 xJ-*%'(KZ  
avoidance of double taxation 避免双重课税  1Yud~[c  
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 yr5NRs  
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