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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: ypJ".  
A share A股;甲类股份 "NgoaG~!YO  
abatement of tax 减税;减扣免税额 #gm)dRKm%  
ABN AMRO Bank N.V. 荷兰银行 kId n6 Wx,  
above-the-line expenditure 线上项目支出;经常预算支出 A AHt218  
above-the-line receipt 线上项目收入;经常预算收入 .uNQBBNv  
ABSA Asia Limited 南非联合亚洲有限公司 mhW-J6u*  
absolute change 绝对数值变更 +~xnXb1  
absolute expenditure 实际开支 &$`yo`  
absolute guideline figure 绝对准则数字 )lJao  
absolute interest 绝对权益 F)z;Z6{t4  
absolute order of discharge 绝对破产解除令  ]xguBh]  
absolute profit margin 绝对利润幅度 E*#]**  
absolute value 实值;绝对值 F :6SPY y  
absolutely vested interest 绝对既得权益 =]-j;#'&  
absorbed cost 已吸收成本;已分摊成本 b T 2a40ul  
absorption 吸收;分摊;合并 FQ>`{%>  
absorption rate 吸收率;摊配率;分摊率 N}\[Gr  
ACB Finance Limited 亚洲商业财务有限公司 0i8LWX_M  
acceptable form of reciprocity 合理的互惠条件 ^ wY[3"{  
acceptable rate 适当利率;适当汇率 <>m }}^  
acceptance agreement 承兑协议 v)2M1  
acceptance for honour 参加承兑 K}=|.sE9  
acceptor 承兑人;接受人;受票人 #2`D`>7456  
acceptor for honour 参加承兑人 S(\9T1DVe  
accident insurance 意外保险 -=.V '  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?<6CFH]  
accident insurance scheme 意外保险计划 Q5%#^ZdsTd  
accident year basis 意外年度基准 wH~kTU2br  
accommodation 通融;贷款 0\2\*I}?  
accommodation bill 通融票据;空头票据 K \vSB~{ [  
accommodation party 汇票代发人 ['%69dPh  
account balance 帐户余额;帐户结余 RT>{*E<I  
account book 帐簿 U%h);!<  
account collected in advance 预收款项 xQw7 :18wQ  
account current book 往来帐簿 V7TVt,-3  
account of after-acquired property 事后取得的财产报告 u*qV[y5Bl  
account of defaulter 拖欠帐目 N{-]F|XX  
account payable 应付帐款 z5W@`=D  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c\% r38  
account receivable 应收帐款 "zIFxDR#  
account receivable report 应收帐款报表 ?BhMjsy.  
account statement 结单;帐单;会计财务报表 P>9aI/d9  
account title 帐户名称;会计科目 W cC?8X2  
accountant's report 会计师报告 JWA@+u*k  
Accountant's Report Rules 会计师报告规则 `# sTmC)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [frq  'c  
Accounting Arrangements 《会计安排》 ",{ibh)g$`  
accounting basis 会计基础 M)sZSH.<O  
accounting by Official Receiver 破产管理署署长呈交的帐目 3pmWDG6L  
Accounting Circular 《会计通告》 MLFKH  
accounting class 会计类别 0(_l|PScF  
accounting date 记帐日期;会计结算日期 jYiv'6z  
accounting for money 款项核算 :_Eqf8T  
Accounting Officer 会计主任 OLI$1d_  
accounting period 会计报告期;会计期 eHDef  
accounting policy 会计政策;会计方针 hK<5KZ/4  
accounting practice 会计惯例 QJ|ap4r  
accounting principle 会计准则 e)E$}4  
accounting record 会计记录 w,Ee>cV]a  
accounting report 会计报告 ^!q?vo\j|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;W>Y:NCrp  
Accounting Society of China 中国会计学会 ^( Rvk  
accounting statement 会计报表 -R{V-   
accounting system 会计制度;会计系统 y1=N F  
accounting transaction 会计事项;帐务交易 b,KcBQ.  
accounting treatment 会计处理 Ew3ibXD  
accounting year 会计年度 8BvonY t=8  
accretion 增值;添加 jNeI2-9c}  
accrual 应计项目;应累算数目 h5yzwj:C?  
accrual basis 应计制;权责发生制 :UJa&$)  
accrual basis accounting 应计制会计;权责发生制会计 wCk~CkC?  
accrue 应累算;应计 y*MF&mQ[  
accrued benefit 应累算利益 f@co<iA  
accrued charges 应计费用 %p X6QRt?  
accrued cumulative preference share dividend 应累算的累积优先股股息 f-n z{U  
accrued expenses 应累算费用 Y'e eA 2O  
accrued interest payable 应付利息;应计未付利息 \p%3vRwS%p  
accrued interest receivable 应收利息;应计未收利息 )*c> |7G  
accrued right 累算权益 :a:l j  
accruing profit 应累算的利润 #Wu*3&a]yU  
accumulated fiscal reserve 累积财政储备 k<+0o))  
accumulated profit 累积利润;滚存溢利 S.!UPkWH  
accumulated reserve 累积储备 :$+-3_oLMQ  
accumulation of surplus income 累积收益盈余 L],f3<  
acquired assets 既得资产 S(:l+JP  
acquisition 收购;购置;取得 :6q]F<oK  
acquisition cost 购置成本 .UoOO'1K  
acquisition expenses 购置费用 ZIdA\_c  
acquisition of 100% interest 收购全部股权 -[L!3jU  
acquisition of control 取得控制权 ;l$ \6T  
acquisition of fixed assets 购置固定资产 1n\ t+F  
acquisition of shell “买壳” _e9:me5d"$  
acquisition price 收购价 ?JxbSK#  
act of God 天灾 ]\ngX;h8G  
acting partner 执事合伙人 (LHp%LaZ\;  
active market 买卖活跃的市场;交投畅旺的市场;旺市 OxGE%R,  
active partner 积极参与的合伙人 e6_ZjrQf  
active trading 交投活跃 W[+|}  
actual circulation 实际流通 q64k7<C,  
actual cost 实际成本 16SOIT  
actual expenditure 实际开支;实际支出 /s];{m|>  
actual income 实际入息;实际收入;实际收益 >&!RWH9*q  
actual market 现货市场  X\}Y  
actual price 现货价;实际价格 Bvt@X   
actual profit 实际利润 J9T3nTfL  
actual quotation 实盘;实际价位;实际报价 %6--}bY^  
actual year basis 按实际年度计算 p\{-t84n  
actuals 实货 bqQq=SO  
actuarial investigation 精算调查 OCy0#aPRS  
actuarial principle 精算原则 NzKUtwnIz  
actuarial report 精算师报告 Ej7 /X ~  
Actuarial Society of Hong Kong 香港精算学会 .@Ut?G  
actuarial valuation 精算师估值 pWu LfX  
actuary 精算师 34!dYr%  
ad referendum agreement 暂定协议;有待覆核的协定 jp' K%P  
ad valorem duty 从价税;按值征税  lWm'  
ad valorem duty system 从价税制 7hy&-<  
ad valorem fee 从价费 rxO2QQ%V  
ad valorem tariff 从价关税 fSDi- I  
additional allowance 额外免税额 Z!0]/mCE8  
additional amount for unexpired risk 未过期风险的额外款额 lcV<MDS  
additional assessable profit 补加应评税利润 ET];%~ ^  
additional assessment 补加评税 &uUo3qXQ5l  
additional commitment 额外承担 >yJ9U,Y  
additional commitment vote 额外承担拨款 dz>;<&2Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a}SdW  
additional dependent parent allowance 供养父母额外免税额 PA w-6;  
additional provision 额外拨款 _7DkS}NJs  
additional stamp duty 附加印花税 CQ;]J=|<_  
additional tax 补加税罚款;补加税款 A8A ~!2V  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 oUQ07z\C  
adjudged bankrupt 被裁定破产 @Mvd'.r<;  
adjudicated bankrupt 裁定破产人 a^5^gId5l!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A[WV'!A,  
adjudication of bankruptcy 裁定破产;宣告破产 |#l=  
adjudication of insolvency 裁定无力偿还债务 Z>)][pL  
adjusted actual 经调整的实数;调整后的实数 1y^K/.5-  
adjusted current assets 经调整的流动资产;调整后的流动资产 #y|V|nd  
adjusted figure 经调整的数字;调整后的数额 ?[x49Ux,P  
adjusted liabilities 经调整的负债;调整后的负债 )5fQ$<(Z  
adjusted loss 经调整的亏损;调整后的亏损 HyiF y7j  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 .}')f;jH5<  
adjusted profit 经调整的利润;调整后的利润 !se0F.K  
adjusted surplus 经调整的盈余额;调整后的盈余额 kX:tc   
adjusted value 经调整的价值;调整后的价值 n]+W 3[i  
adjustment 调整;修订;理算〔保险〕 kqG0%WtQ  
adjustment centre 调剂中心 qz4^{  
adjustment lag 调整过程的时间差距;调整时差 CXtU"X  
adjustment mechanism 调整机制 t?nX=i*~]  
adjustment of loss 亏损调整 %7`f{|.  
adjustment process 调整过程;调整程序 !QmzrX}h  
adjustment range 调整幅度 63?)K s  
administered exchange rate 受管制汇率 :Sg_t Of  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p (FlR?= S  
administration expenses 行政费用 (wmBjQ]B<  
administration fee 手续费;行政费 wiX~D  
administration in bankruptcy 破产管理 9{j66  
administration order 遗产管理令 ,%bhyww<  
administrator 管理人;遗产管理人 U=sh[W  
administrator of the estate 遗产管理人 56hA]O29O  
admission of debt 债项承认书 NvjJ b-u  
admission of proof 接纳债权证明 ?t@v&s  
advance 放贷款项;垫付款项;预支款项;预付款项 gqib:q ;r  
advance account 暂支帐目;预付款帐户 W\f9jfD  
advance compensation 预付补偿金 #[MJ|^\i  
advance from shareholder 股东垫款 iA_8(Yo  
advance pending reimbursement 预支以待日后付还 ydv3owN  
advanced economy 先进经济体系 ~8`:7m?  
advancement 预付;预付财产 Ut]+k+ 4  
advances warrant 垫款令 TgU**JN)  
advancing 贷出 6B$q,"%S@  
adverse balance 逆差 uR6w|e`  
adverse exchange 逆汇 t]1ubt2W  
advertisement addressed to shareholders 在报章刊登的致股东通告 }_QKJw6/"  
advice for collection 托收通知书 f^e6<5gdf  
advice of drawing 提款通知书;汇票通知书 ^5=UK7e5KY  
advice of payment 付款通知 4\.V   
Advisory Committee [Securities and Futures Commission] $V6^G*Q  
谘询委员会〔证券及期货事务监察委员会〕 *s}|Hy  
Advisory Committee on Diversification 经济多元化谘询委员会 weMww,:^[  
affidavit 誓章;遗产申报誓章 ?j7vZ}iRi  
affidavit of no receipt 述明无收款的誓章 K7I&sS^x  
affiliate 联号;联营公司;附属公司 04!(okubyp  
affiliated company 附属公司;联号;联营公司 ;evCW$G=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0e["]Tlnm  
affordability 负担能力 mxSKG> O  
African Development Bank [AfDB] 非洲开发银行 ! 0/z>#b  
after-acquired property 事后取得的财产 OEr:xK2T  
after-hours dealing 市后交易 Q4s&E\}  
after-tax profit 税后盈利;税后利润;税后溢利 =R*Gk4<Y  
agency agreement 代理协议 v;y0jD#b  
agency expenses 代理机构的开支 xa( m5P  
agency fee 代理费 V@=V5bZLs  
Agency Law 《代理法》 %,b X/!  
agent 代理人;承销人 #y]3LC#)^G  
agent of company 公司代理人 yj@tV2  
agent's fee 代理人费;经纪费 =j0x.f Se  
aggregate 总计;总数;总体数字 ANH4IYd3  
aggregate amount 总款额;总额 /.5;in  
aggregate assets and liabilities 总体资产与负债 k6IG+:s  
aggregate at constant price 按固定价格计算的总体数字 E& 36H  
aggregate demand 总需求 [AEBF2OIv  
aggregate gross position 总持仓量 TY;U2.Ud  
aggregate limit 总限额 NCA {H^CL  
aggregate of salaries tax 合计薪俸税 -U2mfW  
aggregate performance 总体表现;总体业绩 sPNfbCOz  
aggregate supply 总体供应 47 u@4"M  
aggregate surplus 总盈余 E(<LvMiCa  
aggregate total 整体总额 Iy {U'a!  
aggregate value 总值;合计价值 ZeasYSo4P  
aggregated basis 合计基准 dTEJ=d40  
aggregated net chargeable income 合计应课税入息实额 5T4"j;_.BL  
aggregation 合并计算;合计;总和 jj\[7 O*  
aggregation of incomes of husband and wife 夫妇入息合并计算 {gf>*  
aggregation of property 财产的总和 e{G_GycH  
agio 差价;贴水 rqCa 2  
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》 wCZO9sU:6=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QL"gWr`R  
《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》 D_|B2gdZY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d&:H&o)T!  
《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》 >Pe:I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;kaHN;4?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {7Cx#Ewd  
agreement for a settlement 授产协议 >e5zrgV  
agreement for assignment 转让协议 o}8{Bh^  
agreement for sale 售卖协议;买卖协议 t\j!K2  
agreement for sale and purchase 买卖协议 o 6j"OZcv  
agreement for the payment of interest 支付利息协议 ioIv=qGdiP  
agreement for the repayment of money 还款协议 DOD6Liau{Q  
agreement of reinsurance 再保险协议 g jG2  
Agricultural Bank of China 中国农业银行 >L2*CV3p  
air passenger departure tax 飞机乘客离境税 Z$K+ 7>^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j~ym<-[{a  
airport tax 机场税 g"t^r3  
alcohol duty 酒精税 V*B0lI7`B  
alienation 让与;让渡;转让 4".J/I5u  
alimony 生活费;赡养费 $CtCOwKZ  
All Ordinaries Index [AOI] 所有普通股指数 GCE!$W  
all risks 全险;综合险 ?)A2Kw>2  
All Sales Record for Stock Market 《股票市场成交报告》 `]2@ _wa  
Allied Capital Resources Limited 新联财务有限公司 _^uc 0=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l^ 4OC  
allocation letter 拨款信件 &R]pw`mTH  
allocation of fund 分配款项;预留款项 f[/.I,9U^  
allocation of profit 利润分配;溢利分配 >M^&F6  
allocation warrant 拨款令 vrcE]5(:s  
allotment 分配;配股 fDuwgY0  
allotment notice 股份配售通知;配股通知 q G ;-o)h  
allotment of shares 股份分配 \v`#|lT$  
allowable 可获宽免;免税的 ^/KfH &E  
allowable business loss 可扣除的营业亏损  ';lfS  
allowable expenses 可扣税的支出 |n P_<9[  
allowance 免税额;津贴;备抵;准备金 P!\hnm)%4  
allowance for debts 债项的免税额 iV)ac\  
allowance for depreciation by wear and tear 耗损折旧免税额 UC9{m252  
allowance for funeral expenses 殡殓费的免税额 !y vJpdsof  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 p?myuNd[  
allowance for repairs and outgoings 修葺及支出方面的免税额 SfI*bJo>V  
allowance to debtor 给债务人的津贴 9G:TW|)L[Q  
alteration of capital 资本更改 'XfgBJF=  
alternate trustee 候补受托人 *m_93J  
amalgamation 合并 Fn,k!q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9={N4}<  
ambit of charges 征税范围;收费范围 >iy^$bqF  
amended valuation 经修订的估值 >a]t<  
American Commodities Exchange 美国商品交易所 ?R?Grw)`H  
American Express Bank Limited 美国运通银行 r=csi  
American Stock Exchange 美国证券交易所 CM 9P"-  
amortization 摊销 i>Iee^_(  
amount due from banks 存放银行同业的款项 7Jx%JgF  
amount due from banks abroad 存放海外银行同业的款项 GJak.,0t  
amount due from holding companies 控股公司欠款 .)ST[G]WK  
amount due from local banks 存放本港银行同业的款项 1)U} i ^  
amount due to banks 银行同业的存款 F!CAitxd  
amount due to banks abroad 海外银行同业的存款 Dr 'sIH^  
amount due to holding companies 控股公司存款 atnQC  
amount due to local banks 本港银行同业的存款 ('WY5Yps  
amount due to outport banks 外埠银行同业的存款 ,+-?Zv 2  
amount for note issue 发行纸币的款额 oeN zHp_  
amount of bond 担保契据的款额 aW`dFitpM  
amount of consideration 代价款额 a>b8- j=J  
amount of contribution 供款数额 +Jw{qQR/*  
amount of indebtedness 负债款额 i| xt f  
amount of principal of the loan 贷款本金额 P0#`anUr1  
amount of rates chargeable 应征差饷数额 ;QidDi_s>  
amount of share capital 股本额 IxP^i{/1?  
amount of sums assured 承保款额 v' 0!=r  
amount of variation 变动幅度 :VFTVmr  
amount of vote 拨款数额 b?k4InXh  
amount payable 应付款额 #{>uC&jD  
amount receivable 应收款额 I<`V_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >ITEd  
analysis 分析 @^wpAQfd4  
ancillary risk 附属风险 ('BLU.7IX  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,I39&;Iq  
annual accounting date 年结日期 G7Ny"{Z  
annual allowance 每年免税额;年积金;年度津贴;年津 *tG11gR,&  
annual balance 年度余额 {&`VGXG  
annual disposable income 每年可动用收入 n!?r }n8  
annual estimates 周年预算 8*)4"rS  
annual fee 年费 Doj(.wm~  
annual general meeting 周年大会 :)LC gIQo  
annual growth rate 年增率;每年增长率 6h@+?{F.  
annual long-term supplement 长期个案每年补助金 hNVMz`r  
annual pensionable emolument 可供计算退休金的年薪 IozNjII$:.  
annual report 年报 thV Tdz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S>EDL  
annual return 周年报表;周年申报表;每年报税表格 E!dp~RwZu  
Annual Return Rules 《周年报表规则》 /hfUPO5  
annual review of consumer prices 每年消费物价回顾 "3ug}k  
annual roll-forward basis 逐年延展方式 =AzOnXW:S  
annual salary 年薪 j]4,6` b\  
annual statement 年度报表;年度决算表 S~|tfJpL  
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 D2?S,9+E_  
annuitant 年金受益人 [)iN)$Mv  
annuity 年金 KT=a(QL  
annuity contract 年金合约 y^YVo^3  
annuity on human life 人寿年金 a|z1K  
antecedent debt 先前的债项 I}ndRDz[  
ante-dated cheque 倒填日期支票 &z QWIv  
anticipated expenditure 预期开支 l]u7.~b  
anticipated net profit 预期纯利 Cn/q=  
anticipated revenue 预期收入 7yUvL8p-  
anti-inflation measure 反通货膨胀措施 * 2%oZX F  
anti-inflationary stance 反通货膨胀立场 [U']kt  
apparent deficit 表面赤字 bQpoXs0w;  
apparent financial solvency 表面偿债能力 'v+96b/;  
apparent partner 表面合伙人 /=- h:0{M  
application for personal assessment 个人入息课税申请书 *cQz[S@F  
application of fund 资金应用 'rh\CA/}D  
application to release as liquidator and to destruct the books of accounts and documents _0*=u$~R  
申请免除清盘人职务及毁灭帐簿与文件 ,L~snR'w  
appointed actuary 委任精算师 'y eh7oR  
appointed auditor 委任核数师;委任审计师 aLHrl6"  
appointed trustee 委任的受托人 th9 0O|;  
appointer 委任人 y0y+%H-  
apportioned pro rata 按比例分摊 YZ{;%&rB  
apportionment 分配;分摊 d>~`j8,B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )Kr(Y.w  
apportionment formula 分摊方程式 $WJy?_c  
apportionment of estate duty 遗产税的分摊 S}O5l}E  
appraisal 估价;评估 0O^U{#*$I  
appreciable growth 可观增长 P8u"T!G  
appreciable impact 显着影响 ?qIGQ/af&  
appreciable increase 可观增长 ^:U;rHY  
appreciation 增值;升值 g.=!3e&z%  
appreciation against other currencies 相对其他货币升值 6iyt2q kh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %27G2^1  
appreciation tax 增值税 H'']J9O  
appropriation 拨款;拨用;拨付 >LCjtm\  
appropriation account 拨款帐目 LsnXS9_  
Appropriation Bill 拨款法案 >7W"giWP  
appropriation-in-aid system 补助拨款办法 I>!|3ElT  
approved assets 核准资产 .$OjUlzr-H  
approved basket stock 认可一篮子证券 hOV_Oqe4?  
approved budget 核准预算 1k`|[l^  
approved charitable donation 认可慈善捐款 <%(f9j  
approved charitable institution 认可慈善机构 /T{mS7EpYc  
approved currency 核准货币;认可货币 sbpu qOL  
approved estimates 核准预算 ,qYf#fU#7  
approved estimates of expenditure 核准开支预算 w zdxw$E  
approved overseas insurer 核准海外保险人 z^"?sd  
approved overseas trust company 核准海外信托公司 $/os{tzjd  
approved pooled investment fund 核准汇集投资基金 k:W=5{[  
approved provident fund scheme 认可公积金计划 m/cx|b3hqv  
approved provision 核准拨款 vDWr|M%``l  
approved redeemable share 核准可赎回股份 n/Or~@pHD  
approved regional stock 认可地区性证券 Scf.4~H 0  
approved retirement scheme 认可退休金计划 &,F elB0*  
approved subordinated loan 核准附属贷款 40rZ~!}  
arbitrage 套戥;套汇;套利 1ME|G"$;  
arbitrageur 套戥者;套汇者 !(}OBZ[*  
arbitrary amount 临时款项 <'VA=orD  
arrangement 措施;安排;协定 /^NJ)9IB  
arrears 欠款 x={kjym L  
arrears of pay 欠付薪酬  hgNY[,  
arrears of revenue 逾期未收税款;逾期未收的帐项 Sw/J+FO2  
articles of association 组织章程;组织细则;组织章程细则 A<]&JbIt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,Z >JvTnH  
ascertainment of profit 确定利润 OrzM hQaf  
"Asia Clear" “亚洲结算系统” L/c4"f|.*v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3KR2TcT#{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |:{g?4Mi  
Asian Development Fund [ADF] 亚洲发展基金 hLCsQYNDU  
Asian dollar bond 亚洲美元债券 O#A8t<f|M  
Asian dollar market 亚洲美元市场 0,+EV,  
Asian dollar rate 亚洲美元利率 g521Wdtnn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1fmSk$ y.9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .Ydr[  
asked price 沽盘;喊价;索价;卖方报价 @<0h"i x  
assessable income 应评税入息 2J1B$.3'  
assessable loss 应评税亏损 5^bh.uF  
assessable profit 应评税利润 3KB| NS  
assessable value 应评税值 V,`!rJ  
assessed profit 估定利润 `e4o1 *  
assessed value 经评估价值 ZE{aS4c  
assessment 评税;评定;估价;评税单 dVij <! Lu  
assessment number 评税编号;估价编号 r{bgTG  
assessment of additional tax 补加税评税  ?L`MFR  
assessment of performance 业绩评估;实绩评价 jo]m1 2ps  
Assessor 评税主任 )j$b9ZBk  
asset price bubbles 资产价格泡沫 p|xs|O6{  
asset-backed securities 具资产保证的证券 D:+)uX}MOf  
assets accretion 资产增值 >B@i E  
assets and liabilities 资产与负债 R994R@gz  
assets betterment statement 资产递增表;资产改进表 MYKs??]Y1  
assets lending 实物放款;有抵押贷款 +qE,<c}}  
assets of the company passing on the death 死者去世时转移的公司资产 )zo#1$C-  
assets pledged as security for liabilities 用作负债抵押的资产 y^5T/M  
assets portfolio 资产投资组合 Zb 12:?  
assets price 资产价格 Cmp{FN"o  
assets quality 资产质素 R?1idl)  
assets realization 资产变现 " 6 uTo0  
assets refinancing arrangement 资产再集资安排 ee4KMS  
assets securitization 资产证券化 nNkyOaK*4  
assets situated outside Hong Kong 在香港以外地方的资产 :Bdipc  
assets stripping 削减资产;拆卖资产 @&/s~3  
assets value 资产值 (jD'+ "?  
assignee 承让人  zZS>+O  
assignment 转让;转让书;转让契 J r=REa0  
assignment of interest 权益转让 oHv{Y  
assignment of letters patent and trade mark 专利证书及商标转让 @2-Hj~  
assignment of property 物业转让;物业转让书 s|fCR  
assignment right 转让权 jAD+:@  
assignor 转让人 m9\@kA  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 z36brv<_'p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 PmuEL@'^ U  
associate member 附属会员 N` @W%  
associated body corporate 相联法人团体 $%N;d>[U,  
associated company 相联公司;联属公司 3sd{AkD^  
associated corporation 相联法团 9Ba%=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] JNU"5sB  
公认会计师公会〔英国〕 ?GaI6?lbn  
Association of Futures Exchange Brokers 香港期货经纪协会 }[XB]Xf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5P5A,K  
association of underwriters 承保人组织 &"@HWF  
assumption of control 接管 3:l:~Vn  
assurance 担保;保险;转易;转易书 5?#OR!N  
assurance of interest 权益的转易 jV(xYA3  
at 19XX price 按一九XX年价格计算 1R^XWAb  
at a discount 按赔价计算;按贴水价格计算;打折扣 nsM>%+o  
at a premium 按溢价计算;按升水价格计算 ze#rYNvo/  
at call 通知付款;按通知 Ngm O0H  
at constant market price 按固定市价计算 \}]=?}(  
at constant price 按固定价格计算 9&|12x$  
at cost 按成本计算 wdN>KS2!  
at current market price 按当时市价计算;按现时市价计算 <-Kb@V3  
at current price 按当时价格计算;按现时价格计算 a+4`}:KA#  
at factor cost 按要素成本计算;按生产要素成本计算 {ziYd;Ys1  
at money-of-the-day price 按付款当日价格计算 =rf )yp-D  
at or better 按指定或较佳价位〔买卖指令〕 WcV\kemf  
at par 按面值计算;平价 A1#4nkkc9  
at sight 见票即付 [RGC!}"mr  
at the close 按收市盘 ,6y-.m7>  
at the opening 按开市盘 DjevX7Q  
attestation 见证;见证条款 ntA[[OIFO  
at-the-money option 平价期权 <=5,(a5g  
attorney 受权人;受托代表人 02]8|B(E90  
attornment 新拥有人承认书 &V ^  
attributable profit 可归属利润 Xy3g(x]  
attributable share value 可归属股份价值 Y%n{`9=  
Auckland Stock Exchange 奥克兰证券交易所 )sqp7["-  
auction 拍卖 \S|VkPv  
auctioneer 拍卖商 df21t^0/  
audit 审计;核数 ~:ub  
Audit Commission 审计署 U#UVenp@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]*kP>  
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〕 pUCEYR  
audit review 帐目审查 ^^t]vojX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 82^ z -t{  
audited account 审计帐目;经审计的帐目 EA%#/n  
audited annual account 经审计的周年帐目 'AAF/9  
audited balance sheet 经审计的资产负债表 ^6N3 nkyZ  
auditor 核数师;核数主任;审计师 lu G023'  
auditor's certificate 核数师证明书;审计师证明书 ur~Tql  
auditor's report 核数师报告;审计师报告 FEm1^X#]  
Aussie bond 澳元债券 ^>vO5Ho.  
austerity budget 紧缩预算 h^[pp c{Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <.?^LT  
Australia All Ordinaries Index 澳洲所有普通股票指数 9:}RlL+cOk  
Australian Dollar [AUD] 澳元 F| ,Vw{  
Australian Options Market 澳大利亚期权市场 ;ZE<6;#3IP  
Australian Securities Commission 澳洲证券事务监察委员会 ^G7n#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M rH%hRV6R  
Australian Stock Exchange 澳大利亚证券交易所 )+Y\NO?O  
Austrian Schilling [ATS] 奥地利先令 6a2w-}Fs  
authentication 认证;鉴证 SoM ]2^  
authority to purchase 委托购买证;委购书 SzgY2+Qq  
authorization 认可;核准;授权;授权书 V fE^g\Ia  
authorization by direction 指示授权 7Dx .;  
authorization by instruction 指令授权 |RvpEy7 6  
authorization by warrant 令状授权 $fj"*   
authorization of unit trust 单位信托的认可 Hjo:;s  
authorized agent 指定代理人 RJ`/qXL  
authorized capital 法定资本 $J;=Ux)$  
authorized clerk 出市员 >m;|I/2@  
authorized dealer 认可交易商 JUaKj@a|  
authorized financial institution 认可财务机构 r,Y/4(.c7U  
authorized fund 认可基金 +^]PBMM1w  
authorized fund house 获授权的基金公司;认可基金公司 i+T0}M<  
authorized institution 认可机构 ([4{n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nHhD<a!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y+PvL|`O  
authorized insurer 获授权保险人;获认可承保人 j .yr 5%  
authorized investment 特准投资项目 DY+8m8!4H  
authorized person 获授权人 Do[ F+Y  
authorized representative 获授权代表 ;>QK}#'  
authorized share capital 法定股本 Lu#@~  
automated quotation system 自动报价系统 m?kIa!GM=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9{]r+z:  
自动交易系统〔香港期货交易所有限公司〕 2}xFv2X  
automatic adjustment mechanism 自动调整机制 XM5;AcD  
automatic adjustment system 自动调整系统 1+PNy d  
Automatic Clearing House 自动票据交换所 RZ,<D I  
automatic exchange rates accumulation system 自动化汇率累集系统 T$8$9D_u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q,M/R6i-  
automatic teller machine [ATM] 自动柜员机 ;Cp/2A}Xx  
autopay 自动转帐 PUFW^"LV  
available assets 可用资产 4[f7X4d$  
available fiscal reserve 现存财政储备 iYfLo">  
available profit 可用利润 me}Gb a  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 iR}i42Cu  
average 平均;平均数;海损 ; HLMU36q  
average basic salary 平均基本薪金 7yCx !P;  
average consumer expenditure 平均消费开支;一般消费开支 k @/SeE  
average cost 平均成本 s%TO(vT  
average cost of land production 增辟土地平均成本 ?\p%Mx?   
average daily turnover 平均每日成交额 G]3ML)l  
average daily wage rate 平均每日工资率 2O)Kn q  
average expenditure pattern 平均开支模式 d=5}^v#4  
average growth rate 平均增长率 .1?i'8TF  
average net fixed assets 固定资产平均净值 I>4Tbwy.-  
average of relatives 相对价格平均数 Bc"}nSjH  
average price 平均价格 @v-)|8GdY  
average propensity to consume 平均消费倾向;一般消费倾向 ,;ruH^  
average propensity to save 平均储蓄倾向;一般储蓄倾向 z1KC$~{O  
average rate 平均率 DSG +TA"  
average revenue 平均收入;平均收益 *$Wx*Jo  
average stock 平均库存;平均存货 dgqJ=+z 0y  
average yearly rent 平均年租 A = Az[  
avoidance of double taxation 避免双重课税 6_}){ZR  
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 \U  =>  
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