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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: kp,$ NfD  
A share A股;甲类股份 Ym9~/'%]  
abatement of tax 减税;减扣免税额 _[y<u})  
ABN AMRO Bank N.V. 荷兰银行 {s?x NU  
above-the-line expenditure 线上项目支出;经常预算支出 d-B,)$zE  
above-the-line receipt 线上项目收入;经常预算收入 Z:>ek>Op  
ABSA Asia Limited 南非联合亚洲有限公司 4R9y~~+  
absolute change 绝对数值变更 #6 M3BF  
absolute expenditure 实际开支 cTdX'5  
absolute guideline figure 绝对准则数字 q)y<\cEO  
absolute interest 绝对权益 e^-CxHwA-  
absolute order of discharge 绝对破产解除令 xDn#=%~+x  
absolute profit margin 绝对利润幅度 LbnW(wr6:(  
absolute value 实值;绝对值 P:m6:F@hO  
absolutely vested interest 绝对既得权益 N[sJ5oF  
absorbed cost 已吸收成本;已分摊成本 Rrp-SR?O  
absorption 吸收;分摊;合并 A 7zL\U4  
absorption rate 吸收率;摊配率;分摊率 ]U.*KkQ  
ACB Finance Limited 亚洲商业财务有限公司 1m<8M[6u  
acceptable form of reciprocity 合理的互惠条件 J QA]O/|N  
acceptable rate 适当利率;适当汇率 2h`Tn{&1/  
acceptance agreement 承兑协议 --F6n/>  
acceptance for honour 参加承兑 {A{sRT=%  
acceptor 承兑人;接受人;受票人 qyR}|<F8*  
acceptor for honour 参加承兑人 J|DY /v  
accident insurance 意外保险 _kUtj(re  
Accident Insurance Association of Hong Kong 香港意外保险公会 t:tIzFNv  
accident insurance scheme 意外保险计划 nRheByYm  
accident year basis 意外年度基准 vFi+ExBU  
accommodation 通融;贷款 fD2 )/5j1  
accommodation bill 通融票据;空头票据 mN1n/LNi  
accommodation party 汇票代发人 '~AR|8q?  
account balance 帐户余额;帐户结余 hfRxZ>O2  
account book 帐簿 0!q@b  
account collected in advance 预收款项 yjIA`5^  
account current book 往来帐簿 IkgRZ{Y  
account of after-acquired property 事后取得的财产报告 x\K,@  
account of defaulter 拖欠帐目 v}Kj+9h  
account payable 应付帐款 dg@'5.ApPu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ypx"<CKP}  
account receivable 应收帐款 4.q^r]m*  
account receivable report 应收帐款报表 \W"p<oo|H  
account statement 结单;帐单;会计财务报表 noO#o+ Jg#  
account title 帐户名称;会计科目 )^j62uv  
accountant's report 会计师报告 Eb9n6Fg  
Accountant's Report Rules 会计师报告规则 hWRr#030  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Tvd: P^ C  
Accounting Arrangements 《会计安排》 G/yYIs  
accounting basis 会计基础 Z8\/Fb  
accounting by Official Receiver 破产管理署署长呈交的帐目 G)&S%R!i\N  
Accounting Circular 《会计通告》 Gw+pjSJL`  
accounting class 会计类别 "; mlQyP  
accounting date 记帐日期;会计结算日期 F??gVa aj  
accounting for money 款项核算 #?7g_  
Accounting Officer 会计主任 ?~tx@k$;Es  
accounting period 会计报告期;会计期 y`J8hawp  
accounting policy 会计政策;会计方针 6K5mMu#4  
accounting practice 会计惯例 !u|s8tN.U  
accounting principle 会计准则 PySFhb@  
accounting record 会计记录 yMJ(Sf  
accounting report 会计报告 =!DpWVsQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -BEd7@?A  
Accounting Society of China 中国会计学会 yhd]s0(!  
accounting statement 会计报表 W@Rb"5Gy+  
accounting system 会计制度;会计系统 >lF@M-  
accounting transaction 会计事项;帐务交易 ricL.[v9S  
accounting treatment 会计处理 !twYjOryH[  
accounting year 会计年度 N;i\.oY  
accretion 增值;添加 /NQ PTr  
accrual 应计项目;应累算数目 =JN{j2xY  
accrual basis 应计制;权责发生制 UZJ#/x5F  
accrual basis accounting 应计制会计;权责发生制会计 +3]V>Mv  
accrue 应累算;应计 aA'of>'ib|  
accrued benefit 应累算利益 D|IS@gWa  
accrued charges 应计费用 '8;'V%[+  
accrued cumulative preference share dividend 应累算的累积优先股股息 S%df'bh$  
accrued expenses 应累算费用 q5\iQ2f{WV  
accrued interest payable 应付利息;应计未付利息 #E#Fk3-ljQ  
accrued interest receivable 应收利息;应计未收利息 !k!1 h%7q  
accrued right 累算权益 F[]6U/g n  
accruing profit 应累算的利润 Dfy=$:Q  
accumulated fiscal reserve 累积财政储备 jt3=<&*Bm  
accumulated profit 累积利润;滚存溢利 _3q}K  
accumulated reserve 累积储备 Zhc99L&K  
accumulation of surplus income 累积收益盈余 K<M WiB&  
acquired assets 既得资产 =LKf.@]#  
acquisition 收购;购置;取得 >FqU=Q  
acquisition cost 购置成本 B{>x  
acquisition expenses 购置费用 4++pK;I  
acquisition of 100% interest 收购全部股权 u]& +TR  
acquisition of control 取得控制权 eZ{Ce.lNR  
acquisition of fixed assets 购置固定资产 ,91n  
acquisition of shell “买壳” I6PReVIb  
acquisition price 收购价 qD,/Qu62  
act of God 天灾 oObQN;A@6  
acting partner 执事合伙人 xMFEeSzl>S  
active market 买卖活跃的市场;交投畅旺的市场;旺市 e//jd&G  
active partner 积极参与的合伙人 )a<MW66  
active trading 交投活跃 {TaYkuWS  
actual circulation 实际流通 ~"r(PCa@  
actual cost 实际成本 >S]"-0tGD=  
actual expenditure 实际开支;实际支出 D+{& zo  
actual income 实际入息;实际收入;实际收益 ba^/Ar(B  
actual market 现货市场 \6%`)p  
actual price 现货价;实际价格 6_>(9&g`zV  
actual profit 实际利润 2Mj_wc   
actual quotation 实盘;实际价位;实际报价 >tm4Rg~y  
actual year basis 按实际年度计算 o,{]<Sm  
actuals 实货 me$nP}%C&  
actuarial investigation 精算调查 'u6n,yRm  
actuarial principle 精算原则 a&u!KAQ  
actuarial report 精算师报告 _}tPtHPa/  
Actuarial Society of Hong Kong 香港精算学会 B(Er/\-@U  
actuarial valuation 精算师估值 HJt '@t=Ak  
actuary 精算师 ,>Dpt <  
ad referendum agreement 暂定协议;有待覆核的协定 }H|'W[Q.  
ad valorem duty 从价税;按值征税 =ba1::18  
ad valorem duty system 从价税制 5-UrHbpCZ#  
ad valorem fee 从价费 &FWz7O>1  
ad valorem tariff 从价关税 DC0O N`  
additional allowance 额外免税额 l YpoS  
additional amount for unexpired risk 未过期风险的额外款额 Ru4M7 %  
additional assessable profit 补加应评税利润 se*k56,  
additional assessment 补加评税 >v )V2,P -  
additional commitment 额外承担 W=Mdh}u_I  
additional commitment vote 额外承担拨款 bZpx61h|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |\W~+}'g~  
additional dependent parent allowance 供养父母额外免税额 ,JfP$HJ  
additional provision 额外拨款 {+V ]@sz  
additional stamp duty 附加印花税 -FW^fGS+  
additional tax 补加税罚款;补加税款 ~ /rKKc  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 nK#%Od{GF  
adjudged bankrupt 被裁定破产 .9vt<<Kwh  
adjudicated bankrupt 裁定破产人 MhIHfW]b  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ha7mXGN%  
adjudication of bankruptcy 裁定破产;宣告破产 X2'XbG 3  
adjudication of insolvency 裁定无力偿还债务 S" (Nf+ux  
adjusted actual 经调整的实数;调整后的实数 @T J  
adjusted current assets 经调整的流动资产;调整后的流动资产 I8k+Rk*  
adjusted figure 经调整的数字;调整后的数额 ~cV";cD5  
adjusted liabilities 经调整的负债;调整后的负债 C$4{'J-ZH  
adjusted loss 经调整的亏损;调整后的亏损 H'Jz:6   
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 3Pvz57z{  
adjusted profit 经调整的利润;调整后的利润 4K*st8+bl-  
adjusted surplus 经调整的盈余额;调整后的盈余额 ~RV"_8`V9  
adjusted value 经调整的价值;调整后的价值 &a)d,4e<M  
adjustment 调整;修订;理算〔保险〕 +'_ peT.8  
adjustment centre 调剂中心 X$_pDF&\z  
adjustment lag 调整过程的时间差距;调整时差 =]1cVnPI  
adjustment mechanism 调整机制 &joP-!"  
adjustment of loss 亏损调整 j1=su~  
adjustment process 调整过程;调整程序 m[Mw2F  
adjustment range 调整幅度 G!lF5;Ad`  
administered exchange rate 受管制汇率 9+ |W;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I]BhkJ  
administration expenses 行政费用 I= a?z<  
administration fee 手续费;行政费 @mb'!r  
administration in bankruptcy 破产管理 t*`Sme]"B  
administration order 遗产管理令 N?O^"  
administrator 管理人;遗产管理人 stiYC#bI:  
administrator of the estate 遗产管理人 ~i!I6d~  
admission of debt 债项承认书 }$LnjwM;,  
admission of proof 接纳债权证明 1fC)&4W  
advance 放贷款项;垫付款项;预支款项;预付款项 KyBtt47\  
advance account 暂支帐目;预付款帐户 8Wgzca Q*  
advance compensation 预付补偿金 /T+%q#4  
advance from shareholder 股东垫款 uvJ&qd8M  
advance pending reimbursement 预支以待日后付还 dA<_`GFR  
advanced economy 先进经济体系 i*@ZIw  
advancement 预付;预付财产 %,e,KcP'  
advances warrant 垫款令 _7~q|  
advancing 贷出 Ctx>#uN6  
adverse balance 逆差 8,(--A  
adverse exchange 逆汇 X"7x_ yOZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 N#XC%66qy!  
advice for collection 托收通知书 b1QHZY\g{  
advice of drawing 提款通知书;汇票通知书 E<7$!P=z`  
advice of payment 付款通知 9Ais)Wy%p  
Advisory Committee [Securities and Futures Commission] !M(SEIc4A  
谘询委员会〔证券及期货事务监察委员会〕 ! Y&]Y G  
Advisory Committee on Diversification 经济多元化谘询委员会 ct<XKqbI  
affidavit 誓章;遗产申报誓章 m#4h5_N  
affidavit of no receipt 述明无收款的誓章 AnK X4Q  
affiliate 联号;联营公司;附属公司 ./^8L(  
affiliated company 附属公司;联号;联营公司 QL*RzFAD 3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (G(M"S SC  
affordability 负担能力 >XX93  
African Development Bank [AfDB] 非洲开发银行 fYpJ2y-sA  
after-acquired property 事后取得的财产 { ft |*  
after-hours dealing 市后交易 | GN/{KH]  
after-tax profit 税后盈利;税后利润;税后溢利 {rn^  
agency agreement 代理协议 N-q6_  
agency expenses 代理机构的开支 5sNN:m  
agency fee 代理费 "c.-`1,t  
Agency Law 《代理法》 |~&cTDd  
agent 代理人;承销人 db&!t!#,  
agent of company 公司代理人 \S&OAe/b  
agent's fee 代理人费;经纪费 YMVi7D~;Q$  
aggregate 总计;总数;总体数字 D1@yW} 4  
aggregate amount 总款额;总额 |<O^M q  
aggregate assets and liabilities 总体资产与负债 `g4N]<@z  
aggregate at constant price 按固定价格计算的总体数字 W|"bV 6d3  
aggregate demand 总需求 uGHM ]"!)  
aggregate gross position 总持仓量 I:6XM?  
aggregate limit 总限额 eu":\ks  
aggregate of salaries tax 合计薪俸税 /1$u|Gs *  
aggregate performance 总体表现;总体业绩 7|jy:F,w%  
aggregate supply 总体供应 VLJ]OW8cO  
aggregate surplus 总盈余 fxmY,{{  
aggregate total 整体总额 J _q  
aggregate value 总值;合计价值 p<?lF   
aggregated basis 合计基准 reM~q-M~o@  
aggregated net chargeable income 合计应课税入息实额 OR37  
aggregation 合并计算;合计;总和 J :O&2g"g  
aggregation of incomes of husband and wife 夫妇入息合并计算 s_^N=3Si   
aggregation of property 财产的总和 %@|)&][hO  
agio 差价;贴水 kUfbB#.5L  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %~kE,^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YY(_g|;?8  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 9c[bhGD?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6']G HDK  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 k'+y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d_ x jW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 e/#6qCE  
agreement for a settlement 授产协议 1$`|$V1  
agreement for assignment 转让协议 'St?nW3  
agreement for sale 售卖协议;买卖协议 /Ak\Q5O'3  
agreement for sale and purchase 买卖协议 <0? r# }  
agreement for the payment of interest 支付利息协议 rY8(`a  
agreement for the repayment of money 还款协议 Q laoa)d#  
agreement of reinsurance 再保险协议 4bL? V^@7  
Agricultural Bank of China 中国农业银行 0C\cM92o  
air passenger departure tax 飞机乘客离境税 s,AJR [  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 salDGsW^  
airport tax 机场税 jbUg?4k!  
alcohol duty 酒精税 (bpRX$is  
alienation 让与;让渡;转让 (ti!Y"e2  
alimony 生活费;赡养费 o*2Mjd]r  
All Ordinaries Index [AOI] 所有普通股指数 n_k`L(8*  
all risks 全险;综合险 {47Uu%XT  
All Sales Record for Stock Market 《股票市场成交报告》 mAET`B "  
Allied Capital Resources Limited 新联财务有限公司 mN.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S)W?W}*R\  
allocation letter 拨款信件 xg8R>j  
allocation of fund 分配款项;预留款项 :RwURv+kT  
allocation of profit 利润分配;溢利分配 hwQ|'^(@O  
allocation warrant 拨款令 ]6s/y  
allotment 分配;配股 W]_a_5  
allotment notice 股份配售通知;配股通知 H K J^6|'  
allotment of shares 股份分配 % 4t?X  
allowable 可获宽免;免税的 N U+PG`Vb  
allowable business loss 可扣除的营业亏损 y>#kT  
allowable expenses 可扣税的支出 X.FoX  
allowance 免税额;津贴;备抵;准备金 ~4O3~Y_+GN  
allowance for debts 债项的免税额 hl] y):  
allowance for depreciation by wear and tear 耗损折旧免税额 SuNc&e#(  
allowance for funeral expenses 殡殓费的免税额 33wVP}e5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uXvE>VpJG  
allowance for repairs and outgoings 修葺及支出方面的免税额 G N=8;Kq%  
allowance to debtor 给债务人的津贴 J!G92A~*]  
alteration of capital 资本更改 B&<5VjZ\  
alternate trustee 候补受托人 MgN;[4|[h  
amalgamation 合并 >[wB|V5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,?IXfJ`c  
ambit of charges 征税范围;收费范围 w=: c7Y+  
amended valuation 经修订的估值 p#-=mXE/2  
American Commodities Exchange 美国商品交易所 mAY/J0_  
American Express Bank Limited 美国运通银行 >j*0fb!:]  
American Stock Exchange 美国证券交易所 Z;BEUtR c  
amortization 摊销 r dtzz#7  
amount due from banks 存放银行同业的款项 ~66v.`K!  
amount due from banks abroad 存放海外银行同业的款项 g1_z=(i`Z  
amount due from holding companies 控股公司欠款 ?^MH:o  
amount due from local banks 存放本港银行同业的款项 ]YfG`0eK<  
amount due to banks 银行同业的存款 .IVKgQ B  
amount due to banks abroad 海外银行同业的存款 *uP;rUY  
amount due to holding companies 控股公司存款 x]?V*Jz  
amount due to local banks 本港银行同业的存款 <eP,/H  
amount due to outport banks 外埠银行同业的存款 Uovna:"  
amount for note issue 发行纸币的款额 3Zs0W{OxU  
amount of bond 担保契据的款额 tFX<"cAvK  
amount of consideration 代价款额 #3eI4KJ4+l  
amount of contribution 供款数额 (l9jczi  
amount of indebtedness 负债款额 >Q^ mR  
amount of principal of the loan 贷款本金额 <P&X0S`O  
amount of rates chargeable 应征差饷数额 [eBt Dc*w  
amount of share capital 股本额 YC<FKWc  
amount of sums assured 承保款额 xj&~>&U){;  
amount of variation 变动幅度 cxvO,8NiB  
amount of vote 拨款数额 2PUB@B' +  
amount payable 应付款额 [;4ak)!  
amount receivable 应收款额 $sZ4r>-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z#[%JUYp'  
analysis 分析 +ZGH  
ancillary risk 附属风险 yx6^ mis4  
annual account 周年帐目;周年帐目报表;年度决算;年结 e%4vvPp  
annual accounting date 年结日期 1vCp<D9<  
annual allowance 每年免税额;年积金;年度津贴;年津 (~! @Uz5  
annual balance 年度余额 7;C~>WlU  
annual disposable income 每年可动用收入 .y_~mr&d  
annual estimates 周年预算 )"|wWu  
annual fee 年费 CdcB E.%<  
annual general meeting 周年大会 :_2:Fh.}3~  
annual growth rate 年增率;每年增长率 Dq9f Fe  
annual long-term supplement 长期个案每年补助金 HU|qeSyel  
annual pensionable emolument 可供计算退休金的年薪 ZtP/|P5@  
annual report 年报 o8IqO'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H!,V7R  
annual return 周年报表;周年申报表;每年报税表格 RdL5VAD  
Annual Return Rules 《周年报表规则》 !vc 5NKv#n  
annual review of consumer prices 每年消费物价回顾 ~k?t  
annual roll-forward basis 逐年延展方式 UEm4):/}  
annual salary 年薪 g2*}XS 3  
annual statement 年度报表;年度决算表 $P#+Y,r~\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s|Vs#o.P)  
annuitant 年金受益人 .i*ja*   
annuity 年金 Z=%u:K}[  
annuity contract 年金合约 '%:E4oI  
annuity on human life 人寿年金 xG Y!r"[  
antecedent debt 先前的债项 f,LeJTX=  
ante-dated cheque 倒填日期支票 AXi4{Q,  
anticipated expenditure 预期开支 PJe \PGh  
anticipated net profit 预期纯利 m7XN6zX  
anticipated revenue 预期收入 %u<r_^w5  
anti-inflation measure 反通货膨胀措施 d(9SkXr  
anti-inflationary stance 反通货膨胀立场 'd;aAG  
apparent deficit 表面赤字 )cZ KB0*+  
apparent financial solvency 表面偿债能力 ^YfAsBs&  
apparent partner 表面合伙人 7Wiwnv_"  
application for personal assessment 个人入息课税申请书 }g%&}`%'  
application of fund 资金应用 sk0/3X*Q%  
application to release as liquidator and to destruct the books of accounts and documents P9Eh, j0_  
申请免除清盘人职务及毁灭帐簿与文件 3+:NX6Ewb*  
appointed actuary 委任精算师 ~)X;z"y%b  
appointed auditor 委任核数师;委任审计师 sk~7"v{Y.  
appointed trustee 委任的受托人 -XkjO$=!=  
appointer 委任人 = 1d$x:  
apportioned pro rata 按比例分摊 %$Q!'+YW  
apportionment 分配;分摊 /BF7N3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VeQ [A?pER  
apportionment formula 分摊方程式 1hV&/Qr  
apportionment of estate duty 遗产税的分摊 /w2IL7}  
appraisal 估价;评估  x}d5 Y  
appreciable growth 可观增长 $[J\sokpY  
appreciable impact 显着影响 je>gT`8  
appreciable increase 可观增长 rEU1 VvE  
appreciation 增值;升值 ;;U&mhz`  
appreciation against other currencies 相对其他货币升值 irjHPuhcG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 akHQ&+[j  
appreciation tax 增值税 |L-- j  
appropriation 拨款;拨用;拨付 Aqg$q* Y  
appropriation account 拨款帐目 ?9 `T_,  
Appropriation Bill 拨款法案 a<+Rw{  
appropriation-in-aid system 补助拨款办法 kjQI=:i=  
approved assets 核准资产 AP=SCq;  
approved basket stock 认可一篮子证券 8 -b~p  
approved budget 核准预算 6G-XZko~a  
approved charitable donation 认可慈善捐款 K+yi_n L  
approved charitable institution 认可慈善机构 &;Go CU Le  
approved currency 核准货币;认可货币 S=~+e{  
approved estimates 核准预算 v{\~>1J{  
approved estimates of expenditure 核准开支预算 |ZCv>8?n  
approved overseas insurer 核准海外保险人 P5"B7>L:  
approved overseas trust company 核准海外信托公司 "e29j'u!*  
approved pooled investment fund 核准汇集投资基金 OU mZ|  
approved provident fund scheme 认可公积金计划 0{?%"t\/f  
approved provision 核准拨款 +OB&PE  
approved redeemable share 核准可赎回股份 Q-U,1b  
approved regional stock 认可地区性证券 L9whgXD  
approved retirement scheme 认可退休金计划 ~IQjQz?  
approved subordinated loan 核准附属贷款 k<"N^+GSz  
arbitrage 套戥;套汇;套利 YsO`1D  
arbitrageur 套戥者;套汇者 Rob: W|  
arbitrary amount 临时款项 aIWpgUd`  
arrangement 措施;安排;协定 W$Aypy  
arrears 欠款 qrt2uE{K  
arrears of pay 欠付薪酬 bs?4|#[K  
arrears of revenue 逾期未收税款;逾期未收的帐项 *S Z]xrs  
articles of association 组织章程;组织细则;组织章程细则 C{ Z*5)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 (hv}K*c{  
ascertainment of profit 确定利润 R/^;,.  
"Asia Clear" “亚洲结算系统” .=c@ps  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >g[Wnzf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 DFGgyFay  
Asian Development Fund [ADF] 亚洲发展基金 -**fT?n  
Asian dollar bond 亚洲美元债券 %]O #t<D  
Asian dollar market 亚洲美元市场 ]7h;MR  
Asian dollar rate 亚洲美元利率 xz,M>Ua  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dsb z\w3:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a<V Mh79*  
asked price 沽盘;喊价;索价;卖方报价 52.hJNq#L  
assessable income 应评税入息 \}Pr!tk!  
assessable loss 应评税亏损 )9!ZkZbv_m  
assessable profit 应评税利润 a$6pA@7}  
assessable value 应评税值 E 6!V0D  
assessed profit 估定利润 Z \ -  
assessed value 经评估价值 _ g"su #  
assessment 评税;评定;估价;评税单 b|`  
assessment number 评税编号;估价编号 uQWd`7  
assessment of additional tax 补加税评税 ^^)\| kW?  
assessment of performance 业绩评估;实绩评价 $>%zNq-F  
Assessor 评税主任 6(HJYa  
asset price bubbles 资产价格泡沫 L+)mZb&  
asset-backed securities 具资产保证的证券 qZSW5lC0  
assets accretion 资产增值 $,Y?q n/  
assets and liabilities 资产与负债 :/NP8$~@j  
assets betterment statement 资产递增表;资产改进表 Aq/wa6^%  
assets lending 实物放款;有抵押贷款 WS$~o*Z8  
assets of the company passing on the death 死者去世时转移的公司资产 m(WVxVB  
assets pledged as security for liabilities 用作负债抵押的资产 Y XxWu8  
assets portfolio 资产投资组合 \<y#$:4r<8  
assets price 资产价格 z &[[4[  
assets quality 资产质素 #8bI4J{dE  
assets realization 资产变现 GuJIN"P]  
assets refinancing arrangement 资产再集资安排 ;Y(~'KF  
assets securitization 资产证券化 8@I.\u)0  
assets situated outside Hong Kong 在香港以外地方的资产 + V-&?E(  
assets stripping 削减资产;拆卖资产  HYg7B  
assets value 资产值 )v.\4Q4  
assignee 承让人 sF#t{x/sW  
assignment 转让;转让书;转让契 0+S'i82=M  
assignment of interest 权益转让 ;nf}O87~  
assignment of letters patent and trade mark 专利证书及商标转让 JhB$s  
assignment of property 物业转让;物业转让书 h6(L22Hn  
assignment right 转让权 .O.fD  
assignor 转让人 WJ]g7!Ks  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :#W>lq@H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w;^7FuBaC  
associate member 附属会员 0'*'%Iga  
associated body corporate 相联法人团体 5{8,+ Z  
associated company 相联公司;联属公司 <NMOs"NB  
associated corporation 相联法团 UgLJV2M6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mHC36ba  
公认会计师公会〔英国〕 GJuU?h#:/{  
Association of Futures Exchange Brokers 香港期货经纪协会 gr$H?|n l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )i>T\B  
association of underwriters 承保人组织 DZ|/#- k  
assumption of control 接管 . J*2J(T,  
assurance 担保;保险;转易;转易书 K+c>Cj}H  
assurance of interest 权益的转易 ;4]l P  
at 19XX price 按一九XX年价格计算 (%;D& ~%o  
at a discount 按赔价计算;按贴水价格计算;打折扣 HC ?XNR&  
at a premium 按溢价计算;按升水价格计算 V{kgDpB  
at call 通知付款;按通知 cK+)MFOu+  
at constant market price 按固定市价计算 CB?H`R pC.  
at constant price 按固定价格计算 (fWQ?6[  
at cost 按成本计算 g/soop\:  
at current market price 按当时市价计算;按现时市价计算 px_%5^zRQ  
at current price 按当时价格计算;按现时价格计算 BRMR> ~k(  
at factor cost 按要素成本计算;按生产要素成本计算 C/pu]%n@4  
at money-of-the-day price 按付款当日价格计算 ^kpu9H  
at or better 按指定或较佳价位〔买卖指令〕 &]/.=J  
at par 按面值计算;平价 4'# _b  
at sight 见票即付 OKzk\F6  
at the close 按收市盘 =t-503e.J  
at the opening 按开市盘 J)Td'iT(  
attestation 见证;见证条款 )F35WP~  
at-the-money option 平价期权 BLhuYuON  
attorney 受权人;受托代表人 ]dIr;x`  
attornment 新拥有人承认书 :J+GodW  
attributable profit 可归属利润 y<5xlN(+v  
attributable share value 可归属股份价值 uM~j  
Auckland Stock Exchange 奥克兰证券交易所 .](s\6'  
auction 拍卖 D$c4's `5  
auctioneer 拍卖商 LHP?!rO0  
audit 审计;核数 $rE_rZ+]="  
Audit Commission 审计署 l,3[hx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5bKn6O)K  
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〕 Ss7XjWP.}  
audit review 帐目审查 *,DBRJ_*7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !b+Kasss9  
audited account 审计帐目;经审计的帐目 D<cHa |  
audited annual account 经审计的周年帐目 V]9 ?9-r  
audited balance sheet 经审计的资产负债表 b}r3x&)  
auditor 核数师;核数主任;审计师 ~UJ_Rr54  
auditor's certificate 核数师证明书;审计师证明书 KcjP39@I  
auditor's report 核数师报告;审计师报告 I*K~GXWs#  
Aussie bond 澳元债券 DavG=kvd  
austerity budget 紧缩预算 `_v|O{DC{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^UK6q2[  
Australia All Ordinaries Index 澳洲所有普通股票指数 x_5H_! \#  
Australian Dollar [AUD] 澳元 ];go?.*C  
Australian Options Market 澳大利亚期权市场 !P0Oq)q  
Australian Securities Commission 澳洲证券事务监察委员会 ?wx|n_3<:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1cdM^k  
Australian Stock Exchange 澳大利亚证券交易所 C,D~2G  
Austrian Schilling [ATS] 奥地利先令 Z5o6RTi  
authentication 认证;鉴证 dGzZ_Vf  
authority to purchase 委托购买证;委购书 Oj0/[(D-  
authorization 认可;核准;授权;授权书 `W8dayZt  
authorization by direction 指示授权 ABp/uJI)  
authorization by instruction 指令授权 5<ycF_  
authorization by warrant 令状授权 u|D_"q~+6  
authorization of unit trust 单位信托的认可 A3N<;OOk  
authorized agent 指定代理人 AHhck?M^  
authorized capital 法定资本 #X"eg  
authorized clerk 出市员 p`JD8c  
authorized dealer 认可交易商 jM90 gPX>,  
authorized financial institution 认可财务机构 y(8AxsROp  
authorized fund 认可基金 mko<J0|4  
authorized fund house 获授权的基金公司;认可基金公司 qyuU  
authorized institution 认可机构 .gWYKZM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5A6d]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >2~q{e  
authorized insurer 获授权保险人;获认可承保人 K_B-KK(^  
authorized investment 特准投资项目 y8un&LP  
authorized person 获授权人 Y75,{1\l0  
authorized representative 获授权代表 RW|3d<Fj  
authorized share capital 法定股本 {e?D6`#x  
automated quotation system 自动报价系统 eg-,;X#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sD* 8:Hl  
自动交易系统〔香港期货交易所有限公司〕 kGMI ?  
automatic adjustment mechanism 自动调整机制 6nRD:CH)X  
automatic adjustment system 自动调整系统 i9oi}$;J  
Automatic Clearing House 自动票据交换所 pVt8z|p_;{  
automatic exchange rates accumulation system 自动化汇率累集系统 &la;Vu"dp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fG5U' Vw  
automatic teller machine [ATM] 自动柜员机 m$:o+IH/  
autopay 自动转帐 b{t'Doe  
available assets 可用资产 Uok?FEN  
available fiscal reserve 现存财政储备 l M5Xw  
available profit 可用利润 =?3D:k7z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 t3b%f`D  
average 平均;平均数;海损 M:qeqn+  
average basic salary 平均基本薪金 ,xrXby|R"  
average consumer expenditure 平均消费开支;一般消费开支 P-VK=Y1q  
average cost 平均成本 969*mcq'  
average cost of land production 增辟土地平均成本 _*+ 7*vAL  
average daily turnover 平均每日成交额 %@5f+5{i!z  
average daily wage rate 平均每日工资率 w7 ]@QTC  
average expenditure pattern 平均开支模式 Z!m0nx  
average growth rate 平均增长率 [= -?n6  
average net fixed assets 固定资产平均净值 ~fE@]~f>  
average of relatives 相对价格平均数 _d&FB~=  
average price 平均价格 wg*2mo  
average propensity to consume 平均消费倾向;一般消费倾向 },'2j  
average propensity to save 平均储蓄倾向;一般储蓄倾向 hof:+aW  
average rate 平均率 ajW[}/)  
average revenue 平均收入;平均收益 _.OajE\T  
average stock 平均库存;平均存货 ^'~+w3M@  
average yearly rent 平均年租 9Ay*'   
avoidance of double taxation 避免双重课税 _rK}~y=0  
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 w9h\J#f  
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