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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: hZ.Z3`v70  
A share A股;甲类股份 mauI42  
abatement of tax 减税;减扣免税额 vd8{c7g:n  
ABN AMRO Bank N.V. 荷兰银行 0}b tXh  
above-the-line expenditure 线上项目支出;经常预算支出 ^<e.]F25M  
above-the-line receipt 线上项目收入;经常预算收入 rwGKfoKI  
ABSA Asia Limited 南非联合亚洲有限公司 YCP) %}  
absolute change 绝对数值变更 z<yU-m2h  
absolute expenditure 实际开支 q5?# 3T=  
absolute guideline figure 绝对准则数字 JU4q zi  
absolute interest 绝对权益 ^k]XEW{PG  
absolute order of discharge 绝对破产解除令 *hw\35%P`?  
absolute profit margin 绝对利润幅度 b[`Yi1^]%g  
absolute value 实值;绝对值 B>2tZZko  
absolutely vested interest 绝对既得权益 at)~]dG  
absorbed cost 已吸收成本;已分摊成本 ayiu,DXx  
absorption 吸收;分摊;合并 xP[n  
absorption rate 吸收率;摊配率;分摊率 /n>qCuw  
ACB Finance Limited 亚洲商业财务有限公司 M%@!cW  
acceptable form of reciprocity 合理的互惠条件 p`l0?^r c"  
acceptable rate 适当利率;适当汇率 o_'p3nD  
acceptance agreement 承兑协议 iRrl^\qn  
acceptance for honour 参加承兑 lBaR  
acceptor 承兑人;接受人;受票人 [D!jv "  
acceptor for honour 参加承兑人 XHK70: i  
accident insurance 意外保险 ^/r7@:  
Accident Insurance Association of Hong Kong 香港意外保险公会 m@^1JlH  
accident insurance scheme 意外保险计划 DCZ\6WY1G)  
accident year basis 意外年度基准 +(h\fm7*-  
accommodation 通融;贷款 rYbpih=x  
accommodation bill 通融票据;空头票据 ({q?d[q[  
accommodation party 汇票代发人 6q{HU]N+  
account balance 帐户余额;帐户结余 6Udov pl  
account book 帐簿 2o'Wy  
account collected in advance 预收款项 Z:*76PP,  
account current book 往来帐簿 <N%7|t*eT  
account of after-acquired property 事后取得的财产报告 #W|'1 OX4  
account of defaulter 拖欠帐目 R=|{n'n$0|  
account payable 应付帐款 ;1a~pF S  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !1ED~3 /X  
account receivable 应收帐款 Z /9>  
account receivable report 应收帐款报表 CO`_^7o9(  
account statement 结单;帐单;会计财务报表 t]YC"%[S  
account title 帐户名称;会计科目 ; d J1  
accountant's report 会计师报告 tQjLOv+?=  
Accountant's Report Rules 会计师报告规则 @~%r5pz6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 kOed ]>H  
Accounting Arrangements 《会计安排》 "T|PS 6R~  
accounting basis 会计基础 A -b [>} _  
accounting by Official Receiver 破产管理署署长呈交的帐目 *m#Za<_Gv  
Accounting Circular 《会计通告》 AT%u%cE-  
accounting class 会计类别 Wr( y)D<y}  
accounting date 记帐日期;会计结算日期 = 17t- [  
accounting for money 款项核算 D}mjN=Y  
Accounting Officer 会计主任 "OdXY"G  
accounting period 会计报告期;会计期 WS`qVL]^&  
accounting policy 会计政策;会计方针 'L8' '(eZ^  
accounting practice 会计惯例 R.yC(r  
accounting principle 会计准则 i{`;R  
accounting record 会计记录 fP. 6HF_p_  
accounting report 会计报告 zR{W?_cV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xLC3>>P  
Accounting Society of China 中国会计学会 6E^.7%3  
accounting statement 会计报表 |fHV2Y`:g  
accounting system 会计制度;会计系统 ;NHt7p8SE  
accounting transaction 会计事项;帐务交易 RR]CW  
accounting treatment 会计处理 tfGHea)M  
accounting year 会计年度 !s&NT @ S  
accretion 增值;添加 yI"6Da6|y  
accrual 应计项目;应累算数目 1#ft#-g}  
accrual basis 应计制;权责发生制 @9lUSk^9  
accrual basis accounting 应计制会计;权责发生制会计 P9vA7[  
accrue 应累算;应计 /%;mqrdk  
accrued benefit 应累算利益 hX=A)73(  
accrued charges 应计费用 d&+h}O  
accrued cumulative preference share dividend 应累算的累积优先股股息 cj1cZ-  
accrued expenses 应累算费用 ekWePL;rR2  
accrued interest payable 应付利息;应计未付利息 FN8NTBk  
accrued interest receivable 应收利息;应计未收利息 CL+}| 7O(  
accrued right 累算权益 #N`~xZ|$  
accruing profit 应累算的利润 *exS6@N]  
accumulated fiscal reserve 累积财政储备 e8GEoD  
accumulated profit 累积利润;滚存溢利 K~| 4[\  
accumulated reserve 累积储备 L{8xlx`  
accumulation of surplus income 累积收益盈余 E6pMT^{K  
acquired assets 既得资产 9T*v9d  
acquisition 收购;购置;取得 DKBSFm{~Q  
acquisition cost 购置成本 <=>=.kmGt  
acquisition expenses 购置费用 L:i-BI`J  
acquisition of 100% interest 收购全部股权 }#n;C{z2e  
acquisition of control 取得控制权 .n~M(59  
acquisition of fixed assets 购置固定资产 Np"exFqN k  
acquisition of shell “买壳” j'HZ\_  
acquisition price 收购价 70eb]\%  
act of God 天灾 R~S;sJ& c  
acting partner 执事合伙人 &FF"nE*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [rSR:V?"a  
active partner 积极参与的合伙人  [D<1 CF  
active trading 交投活跃 C,NJb+J  
actual circulation 实际流通 /J WGifH  
actual cost 实际成本 ybY]e; v*O  
actual expenditure 实际开支;实际支出 ZOZ+Y\uU  
actual income 实际入息;实际收入;实际收益 eep1I :N  
actual market 现货市场 T-U}QM_e  
actual price 现货价;实际价格 'LO^<  
actual profit 实际利润 :gep:4&u  
actual quotation 实盘;实际价位;实际报价 2fWTY0  
actual year basis 按实际年度计算 `wDl<[V  
actuals 实货 ,uSQNre\j  
actuarial investigation 精算调查 -@0GcUE:r  
actuarial principle 精算原则 x3o ]U)^  
actuarial report 精算师报告 9f<MQ6_UU  
Actuarial Society of Hong Kong 香港精算学会 }<9cL'  
actuarial valuation 精算师估值 TzNn^ir=HX  
actuary 精算师 $3s@}vLd  
ad referendum agreement 暂定协议;有待覆核的协定 '*"vkgN  
ad valorem duty 从价税;按值征税 NnT1X;0W  
ad valorem duty system 从价税制 *1fb}C_  
ad valorem fee 从价费 % a@>_  
ad valorem tariff 从价关税 w%JTTru  
additional allowance 额外免税额 e,Uo#T6J  
additional amount for unexpired risk 未过期风险的额外款额 =5(>q5Z*  
additional assessable profit 补加应评税利润 K*X_FJ  
additional assessment 补加评税 P_Gw-`L5T  
additional commitment 额外承担 RT.D"WvT  
additional commitment vote 额外承担拨款 -UOj>{-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d~JKH&x<  
additional dependent parent allowance 供养父母额外免税额 jAm3HI   
additional provision 额外拨款 +PcmJ  
additional stamp duty 附加印花税 c+hQSm|bf)  
additional tax 补加税罚款;补加税款 paD!Z0v&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7r~~Y%=C|  
adjudged bankrupt 被裁定破产 Lcg)UcB-#  
adjudicated bankrupt 裁定破产人 -T[lx\}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [YUv7|\  
adjudication of bankruptcy 裁定破产;宣告破产 F)'.g d  
adjudication of insolvency 裁定无力偿还债务 0a-0Y&lQm  
adjusted actual 经调整的实数;调整后的实数  y"H*%]  
adjusted current assets 经调整的流动资产;调整后的流动资产 /Z@tv .f  
adjusted figure 经调整的数字;调整后的数额 UHTvCc  
adjusted liabilities 经调整的负债;调整后的负债 W8KDX_vGJ  
adjusted loss 经调整的亏损;调整后的亏损 ;;:-l99  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 l@\#Ywz  
adjusted profit 经调整的利润;调整后的利润 hKT  
adjusted surplus 经调整的盈余额;调整后的盈余额 YTexv;VNb|  
adjusted value 经调整的价值;调整后的价值 \l]DQaOEe  
adjustment 调整;修订;理算〔保险〕 tavpq.0O  
adjustment centre 调剂中心 i03w 1pSH,  
adjustment lag 调整过程的时间差距;调整时差 'gTbA?+@5  
adjustment mechanism 调整机制 RF%KA[Dj  
adjustment of loss 亏损调整 DUC#NZgw  
adjustment process 调整过程;调整程序 !>zo _fP  
adjustment range 调整幅度 4'!c*@Y  
administered exchange rate 受管制汇率 ?C&z]f3(:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K0 }p i +=  
administration expenses 行政费用 cM$P`{QrM  
administration fee 手续费;行政费 8>WC5%f*  
administration in bankruptcy 破产管理 2&^]k`Aj6D  
administration order 遗产管理令 ZI3Nq  
administrator 管理人;遗产管理人 Q=/</|  
administrator of the estate 遗产管理人 :$m}UA-9  
admission of debt 债项承认书 (}EB2V9Hh  
admission of proof 接纳债权证明 L.jh   
advance 放贷款项;垫付款项;预支款项;预付款项 X bD4:i%  
advance account 暂支帐目;预付款帐户 ^`)) C;  
advance compensation 预付补偿金 PGLplXb#[S  
advance from shareholder 股东垫款 ~s]iy9i  
advance pending reimbursement 预支以待日后付还 %sX$ nmi3  
advanced economy 先进经济体系 s0k`p<q  
advancement 预付;预付财产 n1VaLD  
advances warrant 垫款令 qT`k*i?  
advancing 贷出 %Ntcvp)  
adverse balance 逆差 ;I}kQ!q  
adverse exchange 逆汇 q(.:9A*0  
advertisement addressed to shareholders 在报章刊登的致股东通告 b;cdIl!3  
advice for collection 托收通知书 !,Va(E|=  
advice of drawing 提款通知书;汇票通知书 X@LRsg  
advice of payment 付款通知 (+FfB"3]  
Advisory Committee [Securities and Futures Commission] G}:lzOlMH  
谘询委员会〔证券及期货事务监察委员会〕 m6[0Kws&  
Advisory Committee on Diversification 经济多元化谘询委员会 Od %"B\  
affidavit 誓章;遗产申报誓章 O0pDd4)"  
affidavit of no receipt 述明无收款的誓章 49dd5ddr  
affiliate 联号;联营公司;附属公司 qx4I_%  
affiliated company 附属公司;联号;联营公司 LS88.w\=S@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |,!IZ- th  
affordability 负担能力 8$;=Uf,x  
African Development Bank [AfDB] 非洲开发银行 ]2\VweV  
after-acquired property 事后取得的财产 _PlKhv}  
after-hours dealing 市后交易 )Ccq4i  
after-tax profit 税后盈利;税后利润;税后溢利 pXtXjb  
agency agreement 代理协议 w &(|e <  
agency expenses 代理机构的开支 f=mZu1(FZ  
agency fee 代理费 2|}+T6_q  
Agency Law 《代理法》 qpE&go=k'  
agent 代理人;承销人 5Drq9B9;  
agent of company 公司代理人 6T#+V37  
agent's fee 代理人费;经纪费 \3S8 62B7  
aggregate 总计;总数;总体数字  lS'-xEv?  
aggregate amount 总款额;总额 ` M3w]qJ<}  
aggregate assets and liabilities 总体资产与负债 zN:K%AiGxe  
aggregate at constant price 按固定价格计算的总体数字 f^"N!f a  
aggregate demand 总需求 aW`Lec{.  
aggregate gross position 总持仓量 c;n *AK  
aggregate limit 总限额 t<|NLk.  
aggregate of salaries tax 合计薪俸税 MgNU``  
aggregate performance 总体表现;总体业绩 6Qy@UfB  
aggregate supply 总体供应 pt?q#EfFJ  
aggregate surplus 总盈余 UmclTGn  
aggregate total 整体总额 (r D_(%o  
aggregate value 总值;合计价值 yGPS`S  
aggregated basis 合计基准 ^]a#7/]o  
aggregated net chargeable income 合计应课税入息实额 }0X:F`Y-  
aggregation 合并计算;合计;总和 "0cID3A$  
aggregation of incomes of husband and wife 夫妇入息合并计算 ek}a}.3 {  
aggregation of property 财产的总和 A?t%e  
agio 差价;贴水 _G.>+!"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》 OC<5E121>Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .P MZX%*v  
《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》 J1:1B ,^y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1PP $XJtyD  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 M#=] k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment cQ" ~\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 AbYqf%~7`l  
agreement for a settlement 授产协议 5_z33,q2  
agreement for assignment 转让协议 (;57Vw  
agreement for sale 售卖协议;买卖协议 GrAujc5|  
agreement for sale and purchase 买卖协议 p n.T~"%  
agreement for the payment of interest 支付利息协议 `/ q|@B7  
agreement for the repayment of money 还款协议 ,J{ei7TN  
agreement of reinsurance 再保险协议 x>*Drm 7  
Agricultural Bank of China 中国农业银行 v!ujj5-$I  
air passenger departure tax 飞机乘客离境税 yzLpK;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x\s|n{  
airport tax 机场税 ^,;z|f'% *  
alcohol duty 酒精税 Tp_L%F  
alienation 让与;让渡;转让 Qi LEL  
alimony 生活费;赡养费 %d(^d  
All Ordinaries Index [AOI] 所有普通股指数 .%Ta]!0  
all risks 全险;综合险 Y>EzTV  
All Sales Record for Stock Market 《股票市场成交报告》 w`il=ZAC  
Allied Capital Resources Limited 新联财务有限公司 0 Emr<n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q"<acqK  
allocation letter 拨款信件 (Xq)py9  
allocation of fund 分配款项;预留款项 )Ib<F 7v  
allocation of profit 利润分配;溢利分配 -:Ia^{YN  
allocation warrant 拨款令 cg m~>  
allotment 分配;配股 L.1_(3NG  
allotment notice 股份配售通知;配股通知 0;:.B j  
allotment of shares 股份分配 Wr3mQU  
allowable 可获宽免;免税的 cnFI &,FM  
allowable business loss 可扣除的营业亏损 \e'R @  
allowable expenses 可扣税的支出 "gne_Ye.  
allowance 免税额;津贴;备抵;准备金 g)_e]&  
allowance for debts 债项的免税额 |*'cF-lp6v  
allowance for depreciation by wear and tear 耗损折旧免税额 v {jQek4  
allowance for funeral expenses 殡殓费的免税额 .Jrqm  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ghX|3lI\q  
allowance for repairs and outgoings 修葺及支出方面的免税额 0DmMG  
allowance to debtor 给债务人的津贴 (h5'9r  
alteration of capital 资本更改 8rMX9qTO@  
alternate trustee 候补受托人 I>[RqG  
amalgamation 合并 =|%Cu&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -sjd&)~S[  
ambit of charges 征税范围;收费范围 pm\x~3jHs  
amended valuation 经修订的估值 -"h;uDz|z  
American Commodities Exchange 美国商品交易所 :I:!BXQT$  
American Express Bank Limited 美国运通银行 4x;/HEb7?  
American Stock Exchange 美国证券交易所 vpld*TL*  
amortization 摊销 }f8Uc+  
amount due from banks 存放银行同业的款项 u#V5?i  
amount due from banks abroad 存放海外银行同业的款项 K!'AkTW+-  
amount due from holding companies 控股公司欠款 C0 /g1;p(  
amount due from local banks 存放本港银行同业的款项 'eJ+JM<0%  
amount due to banks 银行同业的存款 b D[!/'4eJ  
amount due to banks abroad 海外银行同业的存款 M5*{  
amount due to holding companies 控股公司存款 I{lT>go  
amount due to local banks 本港银行同业的存款 DV\`Wv  
amount due to outport banks 外埠银行同业的存款 B]Y}Hu  
amount for note issue 发行纸币的款额 j^;I3_P  
amount of bond 担保契据的款额 jGEt+\"/QJ  
amount of consideration 代价款额 lmxr oHE  
amount of contribution 供款数额 -t2+|J*  
amount of indebtedness 负债款额 FcRW;e8-  
amount of principal of the loan 贷款本金额 _jNj-)RB_  
amount of rates chargeable 应征差饷数额 9f',7i  
amount of share capital 股本额 ZP;j9 T!  
amount of sums assured 承保款额 _=NwQu\_F  
amount of variation 变动幅度 mN>h5G>a  
amount of vote 拨款数额 ~d%Pnw|  
amount payable 应付款额 3v mjCm  
amount receivable 应收款额 )Jk0v_ X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mXUGe:e8  
analysis 分析 DWID$w  
ancillary risk 附属风险 &/uu)v  
annual account 周年帐目;周年帐目报表;年度决算;年结 t@R ?Rgu3  
annual accounting date 年结日期 -GqT7`:(H4  
annual allowance 每年免税额;年积金;年度津贴;年津 ltgc:&=|@  
annual balance 年度余额 n%k!vJ)]  
annual disposable income 每年可动用收入 %c [F;ug  
annual estimates 周年预算 VsN pHQG]  
annual fee 年费 a_ `[Lj  
annual general meeting 周年大会 mFSw@CC  
annual growth rate 年增率;每年增长率 0\:(ageY?  
annual long-term supplement 长期个案每年补助金 H'LD}\K l  
annual pensionable emolument 可供计算退休金的年薪 j8fpj{hp  
annual report 年报 ;Ww7"-=sw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ??i,Vr@)w  
annual return 周年报表;周年申报表;每年报税表格 {2+L @  
Annual Return Rules 《周年报表规则》 Mnz!nWhk  
annual review of consumer prices 每年消费物价回顾 ;w%*M}`5  
annual roll-forward basis 逐年延展方式 cFJ-Mkl l  
annual salary 年薪 T[sDVkCbxf  
annual statement 年度报表;年度决算表 :k3Nt5t!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 E[*Fz1>  
annuitant 年金受益人 ,daKC  
annuity 年金 "7v@Rye  
annuity contract 年金合约 * =wYuJ#  
annuity on human life 人寿年金 qqu.EE  
antecedent debt 先前的债项 V0%V5>  
ante-dated cheque 倒填日期支票 -W<vyNSr  
anticipated expenditure 预期开支 ^.hoLwp.  
anticipated net profit 预期纯利 +{/*z  
anticipated revenue 预期收入 Q^q1 ns;r  
anti-inflation measure 反通货膨胀措施 F P>)&3>_  
anti-inflationary stance 反通货膨胀立场 .'rW.'Ft  
apparent deficit 表面赤字 S=nP[s  
apparent financial solvency 表面偿债能力 ec gtUb8K  
apparent partner 表面合伙人 Cf:#( D  
application for personal assessment 个人入息课税申请书 u_ '!_T L  
application of fund 资金应用 4lM8\Lr  
application to release as liquidator and to destruct the books of accounts and documents ^RP)>d9Xp{  
申请免除清盘人职务及毁灭帐簿与文件 DZv=\<$,LF  
appointed actuary 委任精算师 [ e8x&{L-_  
appointed auditor 委任核数师;委任审计师 Vm df8[5  
appointed trustee 委任的受托人 n':!,a[  
appointer 委任人 .p=sBLp8  
apportioned pro rata 按比例分摊 VB?O hk]<  
apportionment 分配;分摊 jU3Z*Z)zN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IhBp%^H0-  
apportionment formula 分摊方程式 N*`b%XGn3  
apportionment of estate duty 遗产税的分摊 2Y>~k{AN%  
appraisal 估价;评估 0q*r  
appreciable growth 可观增长 1 I*7SkgKv  
appreciable impact 显着影响 z9p05NFH  
appreciable increase 可观增长 `KCh*i  
appreciation 增值;升值 Da v PYg  
appreciation against other currencies 相对其他货币升值 *$"gaXI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |0\0a&tkPl  
appreciation tax 增值税 8>.J1C  
appropriation 拨款;拨用;拨付 ?  BE6  
appropriation account 拨款帐目 gi-Yqco  
Appropriation Bill 拨款法案 p<&Xd}]"^W  
appropriation-in-aid system 补助拨款办法 @0eHS +  
approved assets 核准资产 <N`J`J-[  
approved basket stock 认可一篮子证券 dTL5-@  
approved budget 核准预算 zOSs[[  
approved charitable donation 认可慈善捐款 rC7``#5  
approved charitable institution 认可慈善机构 3"kd jOB  
approved currency 核准货币;认可货币 9Li%KOY  
approved estimates 核准预算 9XHz-+bQ  
approved estimates of expenditure 核准开支预算 Mze;k3  
approved overseas insurer 核准海外保险人 =;3fq-  
approved overseas trust company 核准海外信托公司 <97d[/7i  
approved pooled investment fund 核准汇集投资基金 :KKa4=5L  
approved provident fund scheme 认可公积金计划 3 AHY|  
approved provision 核准拨款 +R\vgE68  
approved redeemable share 核准可赎回股份 sT/c_^y  
approved regional stock 认可地区性证券 I0'[!kBF|  
approved retirement scheme 认可退休金计划 T /mI[*1xI  
approved subordinated loan 核准附属贷款 iajX~kv  
arbitrage 套戥;套汇;套利 L3p`  
arbitrageur 套戥者;套汇者 NziZTU}  
arbitrary amount 临时款项 $Y9jrR'w  
arrangement 措施;安排;协定 /\w)>0  
arrears 欠款 'Vr$MaO  
arrears of pay 欠付薪酬 o d7]tOK9  
arrears of revenue 逾期未收税款;逾期未收的帐项 xESjM1A)  
articles of association 组织章程;组织细则;组织章程细则 cDoo*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $%%os6y2v  
ascertainment of profit 确定利润 +e-,ST&w(  
"Asia Clear" “亚洲结算系统” c=[O `/f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 { K _kPgKS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N,J9Wu ZJ\  
Asian Development Fund [ADF] 亚洲发展基金 * FeQ*`r  
Asian dollar bond 亚洲美元债券 -@F fU2  
Asian dollar market 亚洲美元市场 `?y<>m*  
Asian dollar rate 亚洲美元利率 -3&G"hfK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M^7MU}5w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o%4Gd~  
asked price 沽盘;喊价;索价;卖方报价 5I,gBT|B  
assessable income 应评税入息 z*a8sr  
assessable loss 应评税亏损 ?|1Mv1C?  
assessable profit 应评税利润 :qvI%1cP=  
assessable value 应评税值 )g|xpb  
assessed profit 估定利润 a6h>=uT [  
assessed value 经评估价值 e2+BWKaU  
assessment 评税;评定;估价;评税单 =X!IH d0  
assessment number 评税编号;估价编号 <|*'O5B  
assessment of additional tax 补加税评税 #"ftI7=42  
assessment of performance 业绩评估;实绩评价 MzYavg`  
Assessor 评税主任 |T4kqW{  
asset price bubbles 资产价格泡沫 Dl&GJ`&:p  
asset-backed securities 具资产保证的证券 Z Dhx5SL&  
assets accretion 资产增值 ;+I/I9~  
assets and liabilities 资产与负债 jDRe)bo4  
assets betterment statement 资产递增表;资产改进表 nq1 9Q)  
assets lending 实物放款;有抵押贷款 %Td )0Lqp  
assets of the company passing on the death 死者去世时转移的公司资产 u0RS)&  
assets pledged as security for liabilities 用作负债抵押的资产 &6j<ca  
assets portfolio 资产投资组合 \@~UDP]7  
assets price 资产价格 5 #]4YI;  
assets quality 资产质素 K?4FT$9G  
assets realization 资产变现 QJW`}`R  
assets refinancing arrangement 资产再集资安排 M|[ZpM+  
assets securitization 资产证券化 W><dYy=z5  
assets situated outside Hong Kong 在香港以外地方的资产 +-a&2J;J'  
assets stripping 削减资产;拆卖资产 ,SScf98,j  
assets value 资产值 u=&Bmn_  
assignee 承让人 D%7kBfCb  
assignment 转让;转让书;转让契 RkuuogZ  
assignment of interest 权益转让 9]>iSG^H  
assignment of letters patent and trade mark 专利证书及商标转让 D\~e&0*  
assignment of property 物业转让;物业转让书 _ OaRY]  
assignment right 转让权 o\`>c:.  
assignor 转让人 + zkm(  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 gr-x |wK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q+a.G2S  
associate member 附属会员 Qpt&3_   
associated body corporate 相联法人团体 zTD@  
associated company 相联公司;联属公司 <8 #ObdY!  
associated corporation 相联法团 r,N[)@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S:8OQI  
公认会计师公会〔英国〕 ibdO*E  
Association of Futures Exchange Brokers 香港期货经纪协会 &*&?0ov^"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7@PIM5h  
association of underwriters 承保人组织 . -"E^f  
assumption of control 接管 gcJF`H/iNK  
assurance 担保;保险;转易;转易书 "%@uO)A /  
assurance of interest 权益的转易 pGIe=Um0W  
at 19XX price 按一九XX年价格计算 `!G7k  
at a discount 按赔价计算;按贴水价格计算;打折扣 }4nT.!5  
at a premium 按溢价计算;按升水价格计算 C2<CWPn<  
at call 通知付款;按通知 a}d6o;li  
at constant market price 按固定市价计算 fMeZ]rb  
at constant price 按固定价格计算 M;Wha;%E"  
at cost 按成本计算 )~rB}>^Z  
at current market price 按当时市价计算;按现时市价计算 i_F$&?)  
at current price 按当时价格计算;按现时价格计算 1Xyp/X2rI  
at factor cost 按要素成本计算;按生产要素成本计算 |z^pL1Z]5  
at money-of-the-day price 按付款当日价格计算 y1BgK>R  
at or better 按指定或较佳价位〔买卖指令〕 |*,jU;NI  
at par 按面值计算;平价 Gqyue7;0,  
at sight 见票即付 qd!#t]  
at the close 按收市盘 kA7(CqUW  
at the opening 按开市盘 ]=D5p_A(  
attestation 见证;见证条款 {6xPdUhw  
at-the-money option 平价期权 m&R"2t_Z  
attorney 受权人;受托代表人 ); 6,H.v  
attornment 新拥有人承认书 j5%qv(w  
attributable profit 可归属利润 j1$<]f  
attributable share value 可归属股份价值 WA LGIW  
Auckland Stock Exchange 奥克兰证券交易所 =V|Nn0E  
auction 拍卖 ?z"KnR+?Q  
auctioneer 拍卖商 WwW^[k (X  
audit 审计;核数 ~4)Y#IxL  
Audit Commission 审计署 *(*+`qZL{(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gvnj&h.GV  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 djT. 1(  
audit review 帐目审查 'H FKBp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j[P8  
audited account 审计帐目;经审计的帐目 aQcN&UA@  
audited annual account 经审计的周年帐目 kd;'}x=5yP  
audited balance sheet 经审计的资产负债表 ?An,-N-ezf  
auditor 核数师;核数主任;审计师 H2Eb\v`#  
auditor's certificate 核数师证明书;审计师证明书 gKL1c{BV  
auditor's report 核数师报告;审计师报告 [xpQH?  
Aussie bond 澳元债券 M^H90GN)X  
austerity budget 紧缩预算 3:|-#F*k{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C=VIT*=  
Australia All Ordinaries Index 澳洲所有普通股票指数 00M`%c/  
Australian Dollar [AUD] 澳元 p\U*;'hv  
Australian Options Market 澳大利亚期权市场 DMkhbo&+  
Australian Securities Commission 澳洲证券事务监察委员会 n=`w9qajd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vSM_]fn  
Australian Stock Exchange 澳大利亚证券交易所 Q[s 2}Z!N;  
Austrian Schilling [ATS] 奥地利先令 ,deUsc  
authentication 认证;鉴证 3#Y3Dz`  
authority to purchase 委托购买证;委购书 Q-R}qy5y  
authorization 认可;核准;授权;授权书 lIuXo3  
authorization by direction 指示授权 %yaG,;>U  
authorization by instruction 指令授权 PZ34*q  
authorization by warrant 令状授权 7Qh_8M  
authorization of unit trust 单位信托的认可 ?mOg@) wx  
authorized agent 指定代理人  #[ :w  
authorized capital 法定资本 M}!A]@  
authorized clerk 出市员 pN$;!  
authorized dealer 认可交易商 ) p^  
authorized financial institution 认可财务机构 <F=Dj*]  
authorized fund 认可基金 S?,_<GD)w  
authorized fund house 获授权的基金公司;认可基金公司 "2mFC!  
authorized institution 认可机构 oP]L5S&A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ogeRYq,g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S+FQa7k  
authorized insurer 获授权保险人;获认可承保人 G&o64W;-s  
authorized investment 特准投资项目 z{6 YC~  
authorized person 获授权人 2cjEex:&  
authorized representative 获授权代表 Bn-J_-%M  
authorized share capital 法定股本 +a]j[#  
automated quotation system 自动报价系统 uMDtdC8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GEtbs+[  
自动交易系统〔香港期货交易所有限公司〕 pAg$oe#  
automatic adjustment mechanism 自动调整机制 a`38db(z  
automatic adjustment system 自动调整系统 & zgPN8u  
Automatic Clearing House 自动票据交换所 _[1^s$  
automatic exchange rates accumulation system 自动化汇率累集系统 B+Q+0tw*i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =xBT>h;  
automatic teller machine [ATM] 自动柜员机 hwDXm9  
autopay 自动转帐 p!GZCf,   
available assets 可用资产 MOyT< $  
available fiscal reserve 现存财政储备 kZK//YN#  
available profit 可用利润 [` 'd#pR  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?48AY6  
average 平均;平均数;海损 ! IgoL&=  
average basic salary 平均基本薪金 K_##-6>  
average consumer expenditure 平均消费开支;一般消费开支 U"B.:C2  
average cost 平均成本 Vr\Q`H.  
average cost of land production 增辟土地平均成本 .\)k+ R  
average daily turnover 平均每日成交额 7O461$4v  
average daily wage rate 平均每日工资率 4OEKx|:5n  
average expenditure pattern 平均开支模式 =43d%N  
average growth rate 平均增长率 A|C_np^z2  
average net fixed assets 固定资产平均净值 M*H< n*  
average of relatives 相对价格平均数 E&9!1!B  
average price 平均价格 leIy|K>\m  
average propensity to consume 平均消费倾向;一般消费倾向 a hwy_\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^5>du~d  
average rate 平均率 " <*nZ~nE)  
average revenue 平均收入;平均收益 8;8YA1@w  
average stock 平均库存;平均存货 K>LpN')d  
average yearly rent 平均年租 ~B*~'I9b*  
avoidance of double taxation 避免双重课税 *N'hA5.z  
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 lDlj+fK  
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