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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: [+z*&~'  
A share A股;甲类股份 A]q"+Z]  
abatement of tax 减税;减扣免税额 "`aLSw75x  
ABN AMRO Bank N.V. 荷兰银行 R[{s\  
above-the-line expenditure 线上项目支出;经常预算支出 iK <vr  
above-the-line receipt 线上项目收入;经常预算收入 7S)u7  
ABSA Asia Limited 南非联合亚洲有限公司 eBxOa  
absolute change 绝对数值变更 1 8kzR6(W  
absolute expenditure 实际开支 o2r)K AA  
absolute guideline figure 绝对准则数字 8@- UvT&o  
absolute interest 绝对权益 'n0u6hCSb  
absolute order of discharge 绝对破产解除令 QzX|c&&>u2  
absolute profit margin 绝对利润幅度 y759S)U>>p  
absolute value 实值;绝对值 B kWoK/f4  
absolutely vested interest 绝对既得权益 2'5%EQW;0y  
absorbed cost 已吸收成本;已分摊成本 Q R<q[@)F  
absorption 吸收;分摊;合并 4l`"P~=2<  
absorption rate 吸收率;摊配率;分摊率 .Pi8c[  
ACB Finance Limited 亚洲商业财务有限公司 k\`~v$R3  
acceptable form of reciprocity 合理的互惠条件 YQ#o3 sjs  
acceptable rate 适当利率;适当汇率 sQ>L3F;A`  
acceptance agreement 承兑协议 ~ (/OB w  
acceptance for honour 参加承兑 F)^:WWVc#  
acceptor 承兑人;接受人;受票人 S1oP_A[|  
acceptor for honour 参加承兑人 yp.\KLq8)  
accident insurance 意外保险 UA]U_P$c  
Accident Insurance Association of Hong Kong 香港意外保险公会 uf<nVdC.  
accident insurance scheme 意外保险计划 N)b.$aC  
accident year basis 意外年度基准 2#?qey  
accommodation 通融;贷款 |ZuS"'3_w  
accommodation bill 通融票据;空头票据 ^i!6q9<{e  
accommodation party 汇票代发人 "~^ #{q  
account balance 帐户余额;帐户结余 yPhTCr5pK  
account book 帐簿 U5x&? n<  
account collected in advance 预收款项 cop \o4ia  
account current book 往来帐簿 /R% Xkb  
account of after-acquired property 事后取得的财产报告 u?+i5=N9{  
account of defaulter 拖欠帐目 5$.e5y<&(  
account payable 应付帐款 3T7,Y(<V  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;R8pVj!1f  
account receivable 应收帐款 "de3S bj@?  
account receivable report 应收帐款报表 ofIw7D*h  
account statement 结单;帐单;会计财务报表 RNB ha&  
account title 帐户名称;会计科目 jizp\%W+  
accountant's report 会计师报告 B+8B<xZ  
Accountant's Report Rules 会计师报告规则 SWrP0Qjc  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j`A3N7;  
Accounting Arrangements 《会计安排》 -"Hy%wE  
accounting basis 会计基础 ~v+A6N:qC  
accounting by Official Receiver 破产管理署署长呈交的帐目 0.}WZAYy~  
Accounting Circular 《会计通告》 ygn]f*;?kw  
accounting class 会计类别 QKt[Kte  
accounting date 记帐日期;会计结算日期 EvQMt0[?EW  
accounting for money 款项核算 Nn]|#lLP  
Accounting Officer 会计主任 <W<>=vDzyE  
accounting period 会计报告期;会计期 9C2DW,?  
accounting policy 会计政策;会计方针 k-N` h  
accounting practice 会计惯例 `;vJ\$-<  
accounting principle 会计准则 u >W:SM  
accounting record 会计记录 / >q?H)6  
accounting report 会计报告 1so9w89  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;+-Dg3  
Accounting Society of China 中国会计学会 sF+Bu'9A  
accounting statement 会计报表 5h6c W  
accounting system 会计制度;会计系统 y-i6StJ  
accounting transaction 会计事项;帐务交易 eW>Y*l% B  
accounting treatment 会计处理 >wOqV!0<  
accounting year 会计年度 e qzmEg  
accretion 增值;添加 OX!<{9o  
accrual 应计项目;应累算数目 vv% o+r-t  
accrual basis 应计制;权责发生制 1?}5.*j<  
accrual basis accounting 应计制会计;权责发生制会计 u|}p3-z|Y  
accrue 应累算;应计 RC>79e/u<  
accrued benefit 应累算利益 3!:?OUhx  
accrued charges 应计费用 o,yP9~8\  
accrued cumulative preference share dividend 应累算的累积优先股股息 XV|u!'Ey  
accrued expenses 应累算费用 +M^+qt;]V  
accrued interest payable 应付利息;应计未付利息 3+>;$  
accrued interest receivable 应收利息;应计未收利息 +J<igb!S  
accrued right 累算权益 >/5'0n_R  
accruing profit 应累算的利润 6Yu&'[?H$  
accumulated fiscal reserve 累积财政储备 dNg5#?mzT5  
accumulated profit 累积利润;滚存溢利 ap y#8]  
accumulated reserve 累积储备 XD=p:Ezh  
accumulation of surplus income 累积收益盈余 'l7ey3B%  
acquired assets 既得资产 4gkaCk{]  
acquisition 收购;购置;取得 U.,_zEbx,  
acquisition cost 购置成本 6< T@\E  
acquisition expenses 购置费用 $>csm  
acquisition of 100% interest 收购全部股权 }> pNf  
acquisition of control 取得控制权 luj UEHzp  
acquisition of fixed assets 购置固定资产 7j22KQ|EX^  
acquisition of shell “买壳” Z\9DtvV  
acquisition price 收购价 gfY1:0  
act of God 天灾 BhcTPQsW  
acting partner 执事合伙人 PZjK6]N\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 `1fNB1c  
active partner 积极参与的合伙人 ZS\~GQbG  
active trading 交投活跃 gf\F%VmSN  
actual circulation 实际流通 e*?@6E  
actual cost 实际成本 J+o6*t2|  
actual expenditure 实际开支;实际支出 x $@Gp  
actual income 实际入息;实际收入;实际收益 ys~oJb~  
actual market 现货市场 &u}]3E'-k  
actual price 现货价;实际价格 94CHxv  
actual profit 实际利润 ,u&K(Z%  
actual quotation 实盘;实际价位;实际报价 |Y")$pjz  
actual year basis 按实际年度计算 a2!;$B%  
actuals 实货 P1>?crw  
actuarial investigation 精算调查 &4R -5i2a  
actuarial principle 精算原则 b Y^K)0+^s  
actuarial report 精算师报告 (G<fvl!~  
Actuarial Society of Hong Kong 香港精算学会 1@"os[ 9  
actuarial valuation 精算师估值 alV{| Vf[6  
actuary 精算师 Wn kIi,<  
ad referendum agreement 暂定协议;有待覆核的协定 i+&o%nK2  
ad valorem duty 从价税;按值征税 =)Z~ w`  
ad valorem duty system 从价税制 $[1J[eY*  
ad valorem fee 从价费 M?QK4Zxb6U  
ad valorem tariff 从价关税 |q+dTy_n  
additional allowance 额外免税额 1X,\:F.-+  
additional amount for unexpired risk 未过期风险的额外款额 6Ex 16  
additional assessable profit 补加应评税利润 f(Uo?_as  
additional assessment 补加评税 IB%Hv]  
additional commitment 额外承担 RAUD8Z  
additional commitment vote 额外承担拨款 ~M?^T$5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x3L0;:Fx8P  
additional dependent parent allowance 供养父母额外免税额 .2v)x  
additional provision 额外拨款 VTIRkC wl@  
additional stamp duty 附加印花税 IL&;2%  
additional tax 补加税罚款;补加税款 oT}-i [=}  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wk[4Qsk<  
adjudged bankrupt 被裁定破产 hqwDlapTt  
adjudicated bankrupt 裁定破产人 p1`") $  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 p.@_3^#|  
adjudication of bankruptcy 裁定破产;宣告破产 > %B7/l$  
adjudication of insolvency 裁定无力偿还债务 =f\BAi  
adjusted actual 经调整的实数;调整后的实数 E WNm }C9  
adjusted current assets 经调整的流动资产;调整后的流动资产 :|PI_ $4H  
adjusted figure 经调整的数字;调整后的数额 ,GTIpPj  
adjusted liabilities 经调整的负债;调整后的负债 mDX UF~G[  
adjusted loss 经调整的亏损;调整后的亏损 *:tfz*FG$G  
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 *Al`QEW  
adjusted profit 经调整的利润;调整后的利润 Q@aDa8Z  
adjusted surplus 经调整的盈余额;调整后的盈余额 t[=teB v<  
adjusted value 经调整的价值;调整后的价值 ul!e!^qwx  
adjustment 调整;修订;理算〔保险〕 FNy-&{P2  
adjustment centre 调剂中心 fB"It~ p  
adjustment lag 调整过程的时间差距;调整时差 <]wQ;14;H  
adjustment mechanism 调整机制 FesUE_L2$  
adjustment of loss 亏损调整 O;C C(  
adjustment process 调整过程;调整程序 1}XESAX;0  
adjustment range 调整幅度 u|EHe"V"  
administered exchange rate 受管制汇率 kBr?Q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >uy(N  
administration expenses 行政费用 K^f&+`v6_  
administration fee 手续费;行政费 ,/Usyb,`  
administration in bankruptcy 破产管理 sB+ B,DF  
administration order 遗产管理令 Y'eE({)<K  
administrator 管理人;遗产管理人 s_RUb  
administrator of the estate 遗产管理人 rOA{8)jIa*  
admission of debt 债项承认书 gl>%ADOB@  
admission of proof 接纳债权证明 ;{:bq`56f  
advance 放贷款项;垫付款项;预支款项;预付款项 f*E#E=j  
advance account 暂支帐目;预付款帐户 gt|:K)[,6  
advance compensation 预付补偿金 q)QM+4  
advance from shareholder 股东垫款 RM6*c .  
advance pending reimbursement 预支以待日后付还 _sX@BE  
advanced economy 先进经济体系 JK9 J;c#T  
advancement 预付;预付财产 GS&iSjw  
advances warrant 垫款令 ipH'}~=ID  
advancing 贷出 K!jMW  
adverse balance 逆差 )7;E,m<:tO  
adverse exchange 逆汇 |Q*OA  
advertisement addressed to shareholders 在报章刊登的致股东通告 HBiUp$(mB  
advice for collection 托收通知书 nz_1Fu>g|  
advice of drawing 提款通知书;汇票通知书 >(BAIjF E\  
advice of payment 付款通知 :/~TV   
Advisory Committee [Securities and Futures Commission] CEEAyip-c  
谘询委员会〔证券及期货事务监察委员会〕 Qf.]Mw?Bm  
Advisory Committee on Diversification 经济多元化谘询委员会 3#Qek2  
affidavit 誓章;遗产申报誓章 p|RFpn2ygF  
affidavit of no receipt 述明无收款的誓章 \wM8I-f!  
affiliate 联号;联营公司;附属公司 fA" VLQE  
affiliated company 附属公司;联号;联营公司 fZNe[|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Xn # v!  
affordability 负担能力 ;:Q&Rf"@%  
African Development Bank [AfDB] 非洲开发银行 V8-*dE  
after-acquired property 事后取得的财产 +XoY@|Djd  
after-hours dealing 市后交易 ?my2dd,|  
after-tax profit 税后盈利;税后利润;税后溢利 Y |'}VU  
agency agreement 代理协议 J e.%-7f  
agency expenses 代理机构的开支 :O/QgGZN$  
agency fee 代理费 n?}7vz;  
Agency Law 《代理法》 {2T;^+KE  
agent 代理人;承销人 !.@F,wZvY  
agent of company 公司代理人 SK 5__Ix  
agent's fee 代理人费;经纪费 d(^3S>V|q  
aggregate 总计;总数;总体数字 )kIjZ  
aggregate amount 总款额;总额 [ nLd>2P  
aggregate assets and liabilities 总体资产与负债 HpS1(%d"  
aggregate at constant price 按固定价格计算的总体数字 0s6eF+bs  
aggregate demand 总需求 ! q+>'Mt  
aggregate gross position 总持仓量 Y4N)yMSl"  
aggregate limit 总限额 c=<^pCa9t1  
aggregate of salaries tax 合计薪俸税 G%U!$\j:qd  
aggregate performance 总体表现;总体业绩 `HILsU=|  
aggregate supply 总体供应 $]MOAj"LH  
aggregate surplus 总盈余 ;ZTh(_7  
aggregate total 整体总额 -BH T'zq1S  
aggregate value 总值;合计价值 |#EI(W?`  
aggregated basis 合计基准  rB_ESNx  
aggregated net chargeable income 合计应课税入息实额 e?WI=Og  
aggregation 合并计算;合计;总和 gB0Q0d3\G,  
aggregation of incomes of husband and wife 夫妇入息合并计算 n1)].`  
aggregation of property 财产的总和 1-Q>[Uz,  
agio 差价;贴水 4"eeEs h  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 {'cdi`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r@ba1*y0  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :|Bzbn=N2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -v=tM6  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5;A=8bryU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iOiXo6YE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rLcXo %w  
agreement for a settlement 授产协议 p7[&H/  
agreement for assignment 转让协议 ._<gc;G  
agreement for sale 售卖协议;买卖协议 0$|wj^?U  
agreement for sale and purchase 买卖协议 gXB&Sgjo  
agreement for the payment of interest 支付利息协议 i~tps  
agreement for the repayment of money 还款协议 wV'_{ /WM  
agreement of reinsurance 再保险协议 L>!MEMqm  
Agricultural Bank of China 中国农业银行 P c vA/W  
air passenger departure tax 飞机乘客离境税 [yVcH3GcjI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \{1Vjo  
airport tax 机场税 kS_3 7-;  
alcohol duty 酒精税 <9`/Y"\p  
alienation 让与;让渡;转让 q[+V6n `Z5  
alimony 生活费;赡养费 M \>5",0  
All Ordinaries Index [AOI] 所有普通股指数 g$mqAz<  
all risks 全险;综合险 ,62BZyT,T,  
All Sales Record for Stock Market 《股票市场成交报告》 >k(AQW5?  
Allied Capital Resources Limited 新联财务有限公司 _? u} Jy_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s_76)7  
allocation letter 拨款信件 cX5tx]  
allocation of fund 分配款项;预留款项 /!-ypIY  
allocation of profit 利润分配;溢利分配 #}xPOz7:  
allocation warrant 拨款令 "H}ae7@  
allotment 分配;配股 #b{;)C fL  
allotment notice 股份配售通知;配股通知 yJw4!A 1!  
allotment of shares 股份分配 EZ^M?awB4  
allowable 可获宽免;免税的 y |Tv;v1L  
allowable business loss 可扣除的营业亏损 c1StA  
allowable expenses 可扣税的支出 e{0O "Jd`  
allowance 免税额;津贴;备抵;准备金 %`:+A?zL  
allowance for debts 债项的免税额 [?#-JIZ3T  
allowance for depreciation by wear and tear 耗损折旧免税额 5fK<DkB$>:  
allowance for funeral expenses 殡殓费的免税额 .T}S[`Yx5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |R(rb-v  
allowance for repairs and outgoings 修葺及支出方面的免税额 .,SWa;[iB  
allowance to debtor 给债务人的津贴 5<?/M<i  
alteration of capital 资本更改 x[2eA!NC  
alternate trustee 候补受托人 kk3G~o +  
amalgamation 合并 r;8$ 7C.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }C&kzJBEF  
ambit of charges 征税范围;收费范围 Q |^c5  
amended valuation 经修订的估值 ,U'E!?=:VS  
American Commodities Exchange 美国商品交易所 Y--Uo|H  
American Express Bank Limited 美国运通银行 BmFs6{>~c  
American Stock Exchange 美国证券交易所 >HQ<KFA  
amortization 摊销 F% K}&3  
amount due from banks 存放银行同业的款项 R~(_m#6`:  
amount due from banks abroad 存放海外银行同业的款项 q=cH ^`<.  
amount due from holding companies 控股公司欠款 -44''w?z  
amount due from local banks 存放本港银行同业的款项 1(WNrVm;  
amount due to banks 银行同业的存款 % ck/ Z  
amount due to banks abroad 海外银行同业的存款 5}2XnM2  
amount due to holding companies 控股公司存款 h-[FUPfuw  
amount due to local banks 本港银行同业的存款 ,]-A~^|  
amount due to outport banks 外埠银行同业的存款 JV9Ft,xk  
amount for note issue 发行纸币的款额 =k22f`8ew  
amount of bond 担保契据的款额 $9O%,U@  
amount of consideration 代价款额 XRR`GBI  
amount of contribution 供款数额 @60/IE{-v  
amount of indebtedness 负债款额 ?TVR{e:  
amount of principal of the loan 贷款本金额 &sJ%ur+G  
amount of rates chargeable 应征差饷数额 7 {#^ zr  
amount of share capital 股本额 J2~oIe2!+  
amount of sums assured 承保款额 4';(\42  
amount of variation 变动幅度 pwO U6A!  
amount of vote 拨款数额 Qz/1^xy  
amount payable 应付款额 mmrz:_  
amount receivable 应收款额 ~b.e9FhdA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .[4Dv t|>6  
analysis 分析 Og~3eL[1%C  
ancillary risk 附属风险 FrryZe=  
annual account 周年帐目;周年帐目报表;年度决算;年结 ]QAMCu(>  
annual accounting date 年结日期 DG"Z:^`*  
annual allowance 每年免税额;年积金;年度津贴;年津 )s4a<S c]  
annual balance 年度余额 C!}9[X!7@:  
annual disposable income 每年可动用收入 }~`l!ApD  
annual estimates 周年预算 p8Wik<'^  
annual fee 年费 Yn }Ivg  
annual general meeting 周年大会 r b@{ir  
annual growth rate 年增率;每年增长率 &%4*~;o  
annual long-term supplement 长期个案每年补助金 9n[ovX 7n!  
annual pensionable emolument 可供计算退休金的年薪 \z PcnDB  
annual report 年报 !q_fcd^c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;J3 (EB  
annual return 周年报表;周年申报表;每年报税表格 ^w|apI~HSE  
Annual Return Rules 《周年报表规则》 x#_0 6  
annual review of consumer prices 每年消费物价回顾 1WW`%  
annual roll-forward basis 逐年延展方式 Xm! ;  
annual salary 年薪 xK3}z N$T  
annual statement 年度报表;年度决算表 m'i^BE  
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 J_Pb R b  
annuitant 年金受益人 +Tw]u`  
annuity 年金 d2e4=/ A%  
annuity contract 年金合约 Gv3AJ'NL  
annuity on human life 人寿年金 EFb"{L  
antecedent debt 先前的债项 k)l^ ;x-  
ante-dated cheque 倒填日期支票 evBr{oi@  
anticipated expenditure 预期开支 oj1,DU  
anticipated net profit 预期纯利 ]TmxCTVL  
anticipated revenue 预期收入  1ZF>e`t8  
anti-inflation measure 反通货膨胀措施 4D-4BxN*  
anti-inflationary stance 反通货膨胀立场 7#BU d/  
apparent deficit 表面赤字 qOk=:1`3  
apparent financial solvency 表面偿债能力 (n,!v)  
apparent partner 表面合伙人 x)<Hr,wd  
application for personal assessment 个人入息课税申请书 F};G&  
application of fund 资金应用 Tp7slKc0p  
application to release as liquidator and to destruct the books of accounts and documents N=oWIK<;-  
申请免除清盘人职务及毁灭帐簿与文件 dwc$#cMf  
appointed actuary 委任精算师 V@"Y"}4n4  
appointed auditor 委任核数师;委任审计师 jw"]U jub  
appointed trustee 委任的受托人 5/),HGxi  
appointer 委任人 kr|u ||  
apportioned pro rata 按比例分摊 n(MVm-H  
apportionment 分配;分摊 hi30|^l-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0ThX1)SH  
apportionment formula 分摊方程式 #H@rb  
apportionment of estate duty 遗产税的分摊 8sG0HI$f+  
appraisal 估价;评估 rI E m  
appreciable growth 可观增长 2yyJ19Iul  
appreciable impact 显着影响 ^U`Bj*"2  
appreciable increase 可观增长 [;F%6MPK^  
appreciation 增值;升值  0"VL6$  
appreciation against other currencies 相对其他货币升值 }sm PP*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h8Bs=T  
appreciation tax 增值税 9y~5@/3 2R  
appropriation 拨款;拨用;拨付 \MA 4>  
appropriation account 拨款帐目 $bd&$@sA  
Appropriation Bill 拨款法案 azxGUS_i<  
appropriation-in-aid system 补助拨款办法 & bwhD.:=  
approved assets 核准资产 ; SS/bS|  
approved basket stock 认可一篮子证券 #0WGSIht<  
approved budget 核准预算 uq>\pO&P  
approved charitable donation 认可慈善捐款 ]d}U68$T+  
approved charitable institution 认可慈善机构 %`cP|k  
approved currency 核准货币;认可货币 B3lP#ckh  
approved estimates 核准预算 m;S!E-W  
approved estimates of expenditure 核准开支预算 avb'J^}f  
approved overseas insurer 核准海外保险人 BP6|^Q  
approved overseas trust company 核准海外信托公司 [LQD]#  
approved pooled investment fund 核准汇集投资基金 g.3a5#t  
approved provident fund scheme 认可公积金计划 .<<RI8A  
approved provision 核准拨款 2k}" 52  
approved redeemable share 核准可赎回股份 P@m_tA%  
approved regional stock 认可地区性证券 S<f]Y4A&  
approved retirement scheme 认可退休金计划 MrW#~S|ED  
approved subordinated loan 核准附属贷款 d%y)/5  
arbitrage 套戥;套汇;套利 =q%Q^  
arbitrageur 套戥者;套汇者 b6FC  
arbitrary amount 临时款项 `n*e8T  
arrangement 措施;安排;协定 Gd:TM]rJ  
arrears 欠款 F.s*^}L[  
arrears of pay 欠付薪酬 ^*{:;F@  
arrears of revenue 逾期未收税款;逾期未收的帐项 1gA9h-'w  
articles of association 组织章程;组织细则;组织章程细则 {!lC$SlJ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,-11w7y\  
ascertainment of profit 确定利润 Y-Zw'  
"Asia Clear" “亚洲结算系统” L*Gk1'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A{HP*x~t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xH\#:DLY  
Asian Development Fund [ADF] 亚洲发展基金 P;V$%r`yD  
Asian dollar bond 亚洲美元债券 X#bK.WN$  
Asian dollar market 亚洲美元市场 m+t<<5I[-  
Asian dollar rate 亚洲美元利率 F ka^0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (9#$za>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *?2aIz"  
asked price 沽盘;喊价;索价;卖方报价 &DX&*Xq2  
assessable income 应评税入息 /Ria"lLv  
assessable loss 应评税亏损 % Rv ;e  
assessable profit 应评税利润 e;M#MkP7  
assessable value 应评税值 8QYP\7}o  
assessed profit 估定利润 jf`QoK  
assessed value 经评估价值 )(?,1>k`Z  
assessment 评税;评定;估价;评税单 jvI!BZ  
assessment number 评税编号;估价编号 M@k8;_5  
assessment of additional tax 补加税评税 l@ amAusE  
assessment of performance 业绩评估;实绩评价 CNo'qlvF5N  
Assessor 评税主任 qT<OiIMj^  
asset price bubbles 资产价格泡沫 B<99-7x3  
asset-backed securities 具资产保证的证券 kq{PM-]l  
assets accretion 资产增值 ")'9:c  
assets and liabilities 资产与负债 X=8CZq4  
assets betterment statement 资产递增表;资产改进表 !CBvFl/v  
assets lending 实物放款;有抵押贷款 Oy,7>vWQI  
assets of the company passing on the death 死者去世时转移的公司资产 @O!BQ^'hk#  
assets pledged as security for liabilities 用作负债抵押的资产 !O`aaLc  
assets portfolio 资产投资组合 Lp|7s8?  
assets price 资产价格 <|!?V"`3  
assets quality 资产质素 pk%%}tP<  
assets realization 资产变现 [tKH'}/s=  
assets refinancing arrangement 资产再集资安排 q X"Pg  
assets securitization 资产证券化 qhdY<[6  
assets situated outside Hong Kong 在香港以外地方的资产 DRDn;j  
assets stripping 削减资产;拆卖资产 6.!aJJLN  
assets value 资产值 V0rS^SAF  
assignee 承让人 { ]*#WU  
assignment 转让;转让书;转让契 :i?7RouO  
assignment of interest 权益转让  {"RUiL^  
assignment of letters patent and trade mark 专利证书及商标转让 4Bn <L&@/  
assignment of property 物业转让;物业转让书 }f l4^F  
assignment right 转让权 S%^*h{9u"  
assignor 转让人 %kHeU=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0eGz|J*7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wM-I*<L>  
associate member 附属会员 5~,/VV  
associated body corporate 相联法人团体 DOsQVdH  
associated company 相联公司;联属公司 T{A_]2 G  
associated corporation 相联法团 tdCD!rV`{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] aUGRFK_6$  
公认会计师公会〔英国〕 E*sQ|" g  
Association of Futures Exchange Brokers 香港期货经纪协会 jc$gy`,F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "^Ax}Jr  
association of underwriters 承保人组织 ajy +%sXf=  
assumption of control 接管 T3_3k. ,|  
assurance 担保;保险;转易;转易书 sp-){k  
assurance of interest 权益的转易 lpy( un  
at 19XX price 按一九XX年价格计算 > [%ITqA$  
at a discount 按赔价计算;按贴水价格计算;打折扣 r1jsw j%7  
at a premium 按溢价计算;按升水价格计算 6UK}?+r~  
at call 通知付款;按通知 \y7kb  
at constant market price 按固定市价计算 ;kX:k~,]}>  
at constant price 按固定价格计算 %Kk MWl&:  
at cost 按成本计算 LX!MDZz  
at current market price 按当时市价计算;按现时市价计算 "f Ni3 <x]  
at current price 按当时价格计算;按现时价格计算 S [$Os7  
at factor cost 按要素成本计算;按生产要素成本计算 3pk=c-x  
at money-of-the-day price 按付款当日价格计算 `W*b?e| H1  
at or better 按指定或较佳价位〔买卖指令〕 N wISf  
at par 按面值计算;平价 i$z).S?1  
at sight 见票即付 ^$D2fS  
at the close 按收市盘 /c&;WlE/n  
at the opening 按开市盘 r(VGdG  
attestation 见证;见证条款 Ft[)m#Dj`  
at-the-money option 平价期权 l0v]+>1i:  
attorney 受权人;受托代表人 Ag82tDL[u  
attornment 新拥有人承认书 fF|m~#y  
attributable profit 可归属利润 !W4X4@  
attributable share value 可归属股份价值 6^+T_{gl  
Auckland Stock Exchange 奥克兰证券交易所 ,ix>e  
auction 拍卖 M>yt\qbkA  
auctioneer 拍卖商 a,YU)v^  
audit 审计;核数 ru5T0w";V  
Audit Commission 审计署 mdB~~j  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O0~Qh0~l  
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〕 Z8vR/  
audit review 帐目审查 \7d T]VV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $q%l)]+  
audited account 审计帐目;经审计的帐目 hmG^l4B.T  
audited annual account 经审计的周年帐目 7rZE7+%]  
audited balance sheet 经审计的资产负债表 $Lc-}m9n  
auditor 核数师;核数主任;审计师 sT<XZLu  
auditor's certificate 核数师证明书;审计师证明书 :&'[#%h8  
auditor's report 核数师报告;审计师报告 <CIy|&J6  
Aussie bond 澳元债券 k ^:+Pp  
austerity budget 紧缩预算 &~ .n}h&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2Sha&Z*CE  
Australia All Ordinaries Index 澳洲所有普通股票指数 &x#3N=c#  
Australian Dollar [AUD] 澳元 iiWm>yy  
Australian Options Market 澳大利亚期权市场 yQ/E0>Uj!  
Australian Securities Commission 澳洲证券事务监察委员会 DOa%|H'P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ukAE7O(W&  
Australian Stock Exchange 澳大利亚证券交易所 :W6R]y  
Austrian Schilling [ATS] 奥地利先令 +W}dO#  
authentication 认证;鉴证 Lt?k$U{qe)  
authority to purchase 委托购买证;委购书 $psPNJG  
authorization 认可;核准;授权;授权书 j +u3VP  
authorization by direction 指示授权 O ,Sqh$6U  
authorization by instruction 指令授权 }%lk$g';  
authorization by warrant 令状授权 &~MM\,KML  
authorization of unit trust 单位信托的认可 -SeHz.` N  
authorized agent 指定代理人 j}F;Bfq!  
authorized capital 法定资本 4^u wZ:  
authorized clerk 出市员 2$=I+8IL  
authorized dealer 认可交易商 zAA3bgaa  
authorized financial institution 认可财务机构 Pgh)+>ON  
authorized fund 认可基金 kWm[Lt  
authorized fund house 获授权的基金公司;认可基金公司 '1NZSiv+C?  
authorized institution 认可机构 ~]S%b3>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rIRkXO)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y3M"a8e'  
authorized insurer 获授权保险人;获认可承保人 8v12<ktR`  
authorized investment 特准投资项目 $?M$^- (e  
authorized person 获授权人 *3s,~<''%  
authorized representative 获授权代表 #P/}'rdt  
authorized share capital 法定股本 $>6Kn`UX  
automated quotation system 自动报价系统 SYaL@54  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Nxr%xTD  
自动交易系统〔香港期货交易所有限公司〕 {Hr P;)  
automatic adjustment mechanism 自动调整机制 5y8ajae:  
automatic adjustment system 自动调整系统 {K ,-fbE  
Automatic Clearing House 自动票据交换所 *T:gx:Sg/  
automatic exchange rates accumulation system 自动化汇率累集系统 -_p@I+B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O@7={)6qc  
automatic teller machine [ATM] 自动柜员机 J=7<dEm&  
autopay 自动转帐 "IMq +  
available assets 可用资产 $QC^hC  
available fiscal reserve 现存财政储备 g(-}M`  
available profit 可用利润 s& Lyg>>`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w7"&\8a  
average 平均;平均数;海损 ~X2 cTG!,  
average basic salary 平均基本薪金 ov%.+5P  
average consumer expenditure 平均消费开支;一般消费开支 Y. 1dk  
average cost 平均成本 j"wbq-n,7  
average cost of land production 增辟土地平均成本 T.B} k`$  
average daily turnover 平均每日成交额 *R8qnvE\()  
average daily wage rate 平均每日工资率 r;'Vy0?AL  
average expenditure pattern 平均开支模式 1 ,e`,  
average growth rate 平均增长率 ^ygh[.e,  
average net fixed assets 固定资产平均净值 p5?8E$VHV  
average of relatives 相对价格平均数 /}&@1  
average price 平均价格 oV,lEXz  
average propensity to consume 平均消费倾向;一般消费倾向 #1VejeTi  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^h~oxZJw  
average rate 平均率 r3mQoTvnv  
average revenue 平均收入;平均收益 vI1UFD D  
average stock 平均库存;平均存货 P%_PG%O2p  
average yearly rent 平均年租 yaWHGre  
avoidance of double taxation 避免双重课税 YM4njkI7  
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 bP3S{Jt-|  
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