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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: gm-I)z!tz  
A share A股;甲类股份 d"1DE  
abatement of tax 减税;减扣免税额 +0,{gDd+  
ABN AMRO Bank N.V. 荷兰银行 u]B15mT?  
above-the-line expenditure 线上项目支出;经常预算支出 =*AAXNs@3  
above-the-line receipt 线上项目收入;经常预算收入 y}fF<qih'>  
ABSA Asia Limited 南非联合亚洲有限公司 yN0!uzdW*  
absolute change 绝对数值变更 AX Y.80+  
absolute expenditure 实际开支 T4OH,^J  
absolute guideline figure 绝对准则数字 c\n&Z'vK  
absolute interest 绝对权益 V>{G$(v$  
absolute order of discharge 绝对破产解除令 jAa{;p"jU  
absolute profit margin 绝对利润幅度 $/*6tsR  
absolute value 实值;绝对值 Y\.d s%G  
absolutely vested interest 绝对既得权益 _e ]jz2j  
absorbed cost 已吸收成本;已分摊成本 `sS\8~A  
absorption 吸收;分摊;合并 Q Eh_2  
absorption rate 吸收率;摊配率;分摊率 Y4\BHFq  
ACB Finance Limited 亚洲商业财务有限公司 W;Rx(o>  
acceptable form of reciprocity 合理的互惠条件 =5UT'3p>  
acceptable rate 适当利率;适当汇率 LIo3a38n?y  
acceptance agreement 承兑协议 hdw-gem{?  
acceptance for honour 参加承兑 +B 4&$z  
acceptor 承兑人;接受人;受票人 $#cZJ@;]  
acceptor for honour 参加承兑人 YpAJ7 E|7  
accident insurance 意外保险 "k8Yc<`u  
Accident Insurance Association of Hong Kong 香港意外保险公会 b.`<T "y  
accident insurance scheme 意外保险计划 ;{n@hM*O  
accident year basis 意外年度基准 JQ>GKu~  
accommodation 通融;贷款 NV|[.g=lg  
accommodation bill 通融票据;空头票据 GAZTCkB"  
accommodation party 汇票代发人 [3yzVcr~4  
account balance 帐户余额;帐户结余 PY4RwN  
account book 帐簿 ad\?@>[ I  
account collected in advance 预收款项 2 kOFyD  
account current book 往来帐簿 ^V DJGBk  
account of after-acquired property 事后取得的财产报告 n~1'M/wh  
account of defaulter 拖欠帐目 LDj'L~H  
account payable 应付帐款 .`iG} j)\  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ElAho3 W  
account receivable 应收帐款 I^M %+\  
account receivable report 应收帐款报表 -/#VD&MJO=  
account statement 结单;帐单;会计财务报表 SWAggW)  
account title 帐户名称;会计科目 ; bBz<  
accountant's report 会计师报告 5/v,|  
Accountant's Report Rules 会计师报告规则 -+'fn$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 YL)epi^  
Accounting Arrangements 《会计安排》 F-\Swbx+  
accounting basis 会计基础 AoaRlk-#  
accounting by Official Receiver 破产管理署署长呈交的帐目 E&\dr;{7  
Accounting Circular 《会计通告》 0{ZYYB&"~J  
accounting class 会计类别 BFU6?\r  
accounting date 记帐日期;会计结算日期 6@7K\${  
accounting for money 款项核算 hi{#HXa  
Accounting Officer 会计主任 c)d*[OI8  
accounting period 会计报告期;会计期 .4M8  
accounting policy 会计政策;会计方针 )HrFWI'Y  
accounting practice 会计惯例 Ub0hISA  
accounting principle 会计准则 !)jw o=l}J  
accounting record 会计记录 W+A-<Rh\  
accounting report 会计报告 61Z#;2]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (M1HNIM;(  
Accounting Society of China 中国会计学会 4%8}vCs  
accounting statement 会计报表 p.r \|  
accounting system 会计制度;会计系统 Zz"b&`K  
accounting transaction 会计事项;帐务交易 uHBEpqC%  
accounting treatment 会计处理 ZP@or2No%  
accounting year 会计年度 Q9(J$_:  
accretion 增值;添加 *]ROUk@K=  
accrual 应计项目;应累算数目 bv.DW,l%'  
accrual basis 应计制;权责发生制 QT1(= wK3  
accrual basis accounting 应计制会计;权责发生制会计 ugtzF  
accrue 应累算;应计 1v)X]nW  
accrued benefit 应累算利益 !]%M  
accrued charges 应计费用 a@|/D\C  
accrued cumulative preference share dividend 应累算的累积优先股股息 R^}}-Dv r  
accrued expenses 应累算费用 G}o?lo\#h  
accrued interest payable 应付利息;应计未付利息 i+/:^tc;  
accrued interest receivable 应收利息;应计未收利息 )Ir_:lk  
accrued right 累算权益 H-?wEMi)*u  
accruing profit 应累算的利润 h'i8o>7  
accumulated fiscal reserve 累积财政储备 9;Z2.P"w  
accumulated profit 累积利润;滚存溢利 63s<U/N  
accumulated reserve 累积储备 "4VC:"$f  
accumulation of surplus income 累积收益盈余 'bH',X8gF  
acquired assets 既得资产 M*DFtp<  
acquisition 收购;购置;取得 x=+R0ny  
acquisition cost 购置成本 a,o>E4#c  
acquisition expenses 购置费用 _xg4;W6M=  
acquisition of 100% interest 收购全部股权 }pE8G#O&  
acquisition of control 取得控制权 @S/PB[%S  
acquisition of fixed assets 购置固定资产 q|E0Y   
acquisition of shell “买壳” [x {S ,?6  
acquisition price 收购价 ]gN]Cw\L  
act of God 天灾 Z_ Gb9  
acting partner 执事合伙人 Xx;RH9YYz  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x.V6C0|6"  
active partner 积极参与的合伙人 Cd4a7<-  
active trading 交投活跃 T Y|5O! <  
actual circulation 实际流通 fI{ZElPp  
actual cost 实际成本 u9WQ0.  
actual expenditure 实际开支;实际支出 nI1DLVt  
actual income 实际入息;实际收入;实际收益 _3q%  
actual market 现货市场 4$~]t:n  
actual price 现货价;实际价格 Zk#^H*jgx  
actual profit 实际利润 -Jo8jE~>V  
actual quotation 实盘;实际价位;实际报价 -IBf;"8f  
actual year basis 按实际年度计算 Sm(QgZO[4  
actuals 实货 _$<Q$P6y  
actuarial investigation 精算调查 M`W%nvEDE  
actuarial principle 精算原则 (S :+#v  
actuarial report 精算师报告 traJub  
Actuarial Society of Hong Kong 香港精算学会 oo{5 :  
actuarial valuation 精算师估值 {x{/{{wzv  
actuary 精算师 "J0,SFu:  
ad referendum agreement 暂定协议;有待覆核的协定 ; Q-f6)+&  
ad valorem duty 从价税;按值征税 8\-Q(9q(  
ad valorem duty system 从价税制 IAr  
ad valorem fee 从价费 HaP0;9q  
ad valorem tariff 从价关税 {HV$hU+_)Q  
additional allowance 额外免税额 SZOcFmC?  
additional amount for unexpired risk 未过期风险的额外款额 P!?Je/ Tz]  
additional assessable profit 补加应评税利润 8S&Kf>D  
additional assessment 补加评税 q!iMc  
additional commitment 额外承担 L  lP  
additional commitment vote 额外承担拨款 ],*^wQ   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >*xa\ve  
additional dependent parent allowance 供养父母额外免税额 j1!P:(  
additional provision 额外拨款 b8V]/  
additional stamp duty 附加印花税 2.I'`A  
additional tax 补加税罚款;补加税款 \V@Hf"=j  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ` [ EzU+  
adjudged bankrupt 被裁定破产 4(aDi;x"w  
adjudicated bankrupt 裁定破产人 7m;2M]BRi  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 4X2XSK4  
adjudication of bankruptcy 裁定破产;宣告破产 SnK j:|bV  
adjudication of insolvency 裁定无力偿还债务 {(}Mu R  
adjusted actual 经调整的实数;调整后的实数 >wK ^W{  
adjusted current assets 经调整的流动资产;调整后的流动资产 r7tN(2;5  
adjusted figure 经调整的数字;调整后的数额 ={9G.%W  
adjusted liabilities 经调整的负债;调整后的负债 [\o+I:,}wi  
adjusted loss 经调整的亏损;调整后的亏损 1v TncU!  
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 WZk\mSNV  
adjusted profit 经调整的利润;调整后的利润 q% Eze  
adjusted surplus 经调整的盈余额;调整后的盈余额 |Rr^K5hmD  
adjusted value 经调整的价值;调整后的价值 &a?&G'?  
adjustment 调整;修订;理算〔保险〕 &"dT/5}6  
adjustment centre 调剂中心 KKm0@Y   
adjustment lag 调整过程的时间差距;调整时差 CroI,=a&,  
adjustment mechanism 调整机制 gf]biE"k  
adjustment of loss 亏损调整 ({3hX"C@Q  
adjustment process 调整过程;调整程序 "7R"(.~>  
adjustment range 调整幅度 5YJn<XEc  
administered exchange rate 受管制汇率 1y5]+GU'`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t#+X*'/  
administration expenses 行政费用 Jji~MiMn  
administration fee 手续费;行政费 dhe?7r ]u  
administration in bankruptcy 破产管理 9wP_dJvb  
administration order 遗产管理令 $!c)%qDq  
administrator 管理人;遗产管理人 %Z-^Bu8;y  
administrator of the estate 遗产管理人 i2{xW`AcUh  
admission of debt 债项承认书 fP`g#t)4Tu  
admission of proof 接纳债权证明 /^~3Ib8Fw+  
advance 放贷款项;垫付款项;预支款项;预付款项 lAsDdxB`  
advance account 暂支帐目;预付款帐户 rs01@  
advance compensation 预付补偿金 ,63hO.4M  
advance from shareholder 股东垫款 t&UPU&tY  
advance pending reimbursement 预支以待日后付还 /#Y)nyE  
advanced economy 先进经济体系 M.K-)r,  
advancement 预付;预付财产 73/kyu-0%  
advances warrant 垫款令 Q)\7(n  
advancing 贷出 EG5'kYw2  
adverse balance 逆差 $'3`$   
adverse exchange 逆汇 +zxj-di M  
advertisement addressed to shareholders 在报章刊登的致股东通告 u,0N[.&N  
advice for collection 托收通知书 2 Mc/ah  
advice of drawing 提款通知书;汇票通知书 Sf>R7.lpP  
advice of payment 付款通知 ?PNG@OK  
Advisory Committee [Securities and Futures Commission] !Gu,X'#Ab  
谘询委员会〔证券及期货事务监察委员会〕 -If-c'"G  
Advisory Committee on Diversification 经济多元化谘询委员会 `fEB,0j^  
affidavit 誓章;遗产申报誓章 &x{CC@g/  
affidavit of no receipt 述明无收款的誓章 nu,#y"WQ  
affiliate 联号;联营公司;附属公司 qO=_i d  
affiliated company 附属公司;联号;联营公司 #5GIO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (: IUg   
affordability 负担能力 >_QC_UX>4i  
African Development Bank [AfDB] 非洲开发银行 VOBzB]  
after-acquired property 事后取得的财产 u7>b}+ak&  
after-hours dealing 市后交易 3kFOs$3  
after-tax profit 税后盈利;税后利润;税后溢利 7s_#X|A$  
agency agreement 代理协议 'iO?M'0gE#  
agency expenses 代理机构的开支 &~P5 [[Q  
agency fee 代理费 }LS:f,1oGp  
Agency Law 《代理法》 $ WAFr  
agent 代理人;承销人 Evkb`dU3n  
agent of company 公司代理人 ^4^1)' %  
agent's fee 代理人费;经纪费 >W"gr]R<  
aggregate 总计;总数;总体数字 (#* 7LdZ  
aggregate amount 总款额;总额 d% ?+q0j  
aggregate assets and liabilities 总体资产与负债 W=M`Bkw{  
aggregate at constant price 按固定价格计算的总体数字 <}b`2/wP  
aggregate demand 总需求 %sb)U~gP  
aggregate gross position 总持仓量 &eV& +j  
aggregate limit 总限额 W)jO 4,eO  
aggregate of salaries tax 合计薪俸税 Ktg{-Xl  
aggregate performance 总体表现;总体业绩 v8"plx=3  
aggregate supply 总体供应 \P]w^  
aggregate surplus 总盈余 u2 a U0k:  
aggregate total 整体总额 FR9<$  
aggregate value 总值;合计价值 3*$A;%q  
aggregated basis 合计基准 @'U9*:}U  
aggregated net chargeable income 合计应课税入息实额 5Qhu5~,K  
aggregation 合并计算;合计;总和  ~dfc  
aggregation of incomes of husband and wife 夫妇入息合并计算 t>|Y-i3cb  
aggregation of property 财产的总和 Go3EWM`Cd8  
agio 差价;贴水 {hB7F"S  
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》 ghm5g/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y0qrl4S)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》 brJ _q0@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O(;K ]8  
《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》 hK9Trrwau  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Dt)\q^bH)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 knX0b$$  
agreement for a settlement 授产协议 6> v`6  
agreement for assignment 转让协议 Vu '/o[nF>  
agreement for sale 售卖协议;买卖协议 Pl<r*d)h  
agreement for sale and purchase 买卖协议  6\ /x  
agreement for the payment of interest 支付利息协议 @cdd~9w  
agreement for the repayment of money 还款协议 yiGq?WA7  
agreement of reinsurance 再保险协议 naCPSsei  
Agricultural Bank of China 中国农业银行 2b xkZS]  
air passenger departure tax 飞机乘客离境税 24"Trg\WK[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O[f*!  
airport tax 机场税 Ed,`1+  
alcohol duty 酒精税 f7 V36Q8  
alienation 让与;让渡;转让 ZzLmsTtzIu  
alimony 生活费;赡养费 uZ( I|N$  
All Ordinaries Index [AOI] 所有普通股指数 L+Yn}"gIs  
all risks 全险;综合险 R*IO%9O  
All Sales Record for Stock Market 《股票市场成交报告》 Qj~m;F!  
Allied Capital Resources Limited 新联财务有限公司 d_=@1 JM>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8RWfv}:X  
allocation letter 拨款信件 %)T>Wn%b]v  
allocation of fund 分配款项;预留款项 ')t :!#  
allocation of profit 利润分配;溢利分配 #}L75  
allocation warrant 拨款令 }\}pSqW  
allotment 分配;配股 |n=m{JX\m  
allotment notice 股份配售通知;配股通知 L<!}!v5ja  
allotment of shares 股份分配 :#58m0YLA:  
allowable 可获宽免;免税的 V{;!vt~  
allowable business loss 可扣除的营业亏损 \y^Od7F  
allowable expenses 可扣税的支出 F+Rtoq|  
allowance 免税额;津贴;备抵;准备金 -_Pd d[M  
allowance for debts 债项的免税额 Qk<W(  
allowance for depreciation by wear and tear 耗损折旧免税额 gO%#'Eb2  
allowance for funeral expenses 殡殓费的免税额 ,ii*[{X?  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C%d\DuJ5'~  
allowance for repairs and outgoings 修葺及支出方面的免税额 c4ptY5R),  
allowance to debtor 给债务人的津贴 $A"kHS7T  
alteration of capital 资本更改 KJ<7aZ  
alternate trustee 候补受托人 duB{ 1  
amalgamation 合并 BJ!b LQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?|'+5$  
ambit of charges 征税范围;收费范围 GVk&n"9kp  
amended valuation 经修订的估值 :@)UI,  
American Commodities Exchange 美国商品交易所 SA&0f&07i  
American Express Bank Limited 美国运通银行 =3OK 3|  
American Stock Exchange 美国证券交易所 km2('t7?  
amortization 摊销 r#iZ FL3q  
amount due from banks 存放银行同业的款项 Jm$. $B&I  
amount due from banks abroad 存放海外银行同业的款项 }]_/:KUt  
amount due from holding companies 控股公司欠款 ;]zV ?9  
amount due from local banks 存放本港银行同业的款项 K,e"@G  
amount due to banks 银行同业的存款 0UZ>y/ C)=  
amount due to banks abroad 海外银行同业的存款 QQUeY2}  
amount due to holding companies 控股公司存款 \O5`R-  
amount due to local banks 本港银行同业的存款 |m7U^  
amount due to outport banks 外埠银行同业的存款 $2qZds[  
amount for note issue 发行纸币的款额 $X8(OS5d'  
amount of bond 担保契据的款额 ,#[0As29u  
amount of consideration 代价款额 '^ bB+  
amount of contribution 供款数额 zY~  
amount of indebtedness 负债款额 5vs~8|aRo  
amount of principal of the loan 贷款本金额 nf& P Dv1  
amount of rates chargeable 应征差饷数额 Bz<T{f  
amount of share capital 股本额 C,7d  
amount of sums assured 承保款额 Z"PPXv-<jY  
amount of variation 变动幅度 0X@!i3eu  
amount of vote 拨款数额 >(mp$#+w  
amount payable 应付款额 WZO8|hY  
amount receivable 应收款额 q`z/ S>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "*W:  
analysis 分析 2^w3xL"   
ancillary risk 附属风险 r!SMF ]?SJ  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^Gt&c_gH  
annual accounting date 年结日期 u~n*P``{  
annual allowance 每年免税额;年积金;年度津贴;年津 RUqN,C,m5I  
annual balance 年度余额 i'9aQi"G  
annual disposable income 每年可动用收入 XWN ra  
annual estimates 周年预算 <WFA3  
annual fee 年费 G n"]<8yl~  
annual general meeting 周年大会 |N_tVE  
annual growth rate 年增率;每年增长率 stuj,8  
annual long-term supplement 长期个案每年补助金 >QO^h<.>  
annual pensionable emolument 可供计算退休金的年薪 )3 #gpM  
annual report 年报 +\g/KbV7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X{4jyi-<  
annual return 周年报表;周年申报表;每年报税表格 /a.4atb0  
Annual Return Rules 《周年报表规则》 |f), dC  
annual review of consumer prices 每年消费物价回顾 |U{9Yy6p  
annual roll-forward basis 逐年延展方式 F: %-x=q  
annual salary 年薪 ly"Jl8/<  
annual statement 年度报表;年度决算表 pgbm2mT9  
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 4?Pdld  
annuitant 年金受益人 EdFCaW}""  
annuity 年金 >KHR;W03  
annuity contract 年金合约 0/K?'&$yvb  
annuity on human life 人寿年金 u3 k%  
antecedent debt 先前的债项 ]j> W9n?  
ante-dated cheque 倒填日期支票 hkV;(Fr&z  
anticipated expenditure 预期开支 {hQ0=rv<  
anticipated net profit 预期纯利 S :)Aj6>6  
anticipated revenue 预期收入 ]D?//  
anti-inflation measure 反通货膨胀措施 su;u_rc,  
anti-inflationary stance 反通货膨胀立场 R<. <wQ4I  
apparent deficit 表面赤字 2%|  
apparent financial solvency 表面偿债能力 Aq' yr,  
apparent partner 表面合伙人 F5UvD[i  
application for personal assessment 个人入息课税申请书 ]v^/c~"${  
application of fund 资金应用 ?>c*[>LpZ  
application to release as liquidator and to destruct the books of accounts and documents x` T  
申请免除清盘人职务及毁灭帐簿与文件 "fK`F/  
appointed actuary 委任精算师 YXCltM E  
appointed auditor 委任核数师;委任审计师 -e< d//>  
appointed trustee 委任的受托人 e R Y2.!  
appointer 委任人 aT}Mn(F*?  
apportioned pro rata 按比例分摊 ^X-3YhJ4U  
apportionment 分配;分摊 <xpOi&l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rR`'l=,t  
apportionment formula 分摊方程式 \kSoDY`l&  
apportionment of estate duty 遗产税的分摊 Zoe>Ow8mE`  
appraisal 估价;评估 y/=:F=H@w  
appreciable growth 可观增长 :})(@.H  
appreciable impact 显着影响 Z] ?Tx2|7  
appreciable increase 可观增长 N(i%Oxp1  
appreciation 增值;升值 q#LB 2M  
appreciation against other currencies 相对其他货币升值 >[t0a"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZK:dhwer  
appreciation tax 增值税 W0e+yIaR  
appropriation 拨款;拨用;拨付 $VEG1]/svp  
appropriation account 拨款帐目 ?LJ$:u  
Appropriation Bill 拨款法案 fP3e{dVf  
appropriation-in-aid system 补助拨款办法 cs[_TJo  
approved assets 核准资产 1ocd$)B|}  
approved basket stock 认可一篮子证券 TdGda'C  
approved budget 核准预算 l e+6;'Q  
approved charitable donation 认可慈善捐款 S&/</%  
approved charitable institution 认可慈善机构 @z $,KUH  
approved currency 核准货币;认可货币 GX2aV6}  
approved estimates 核准预算 48%-lkol)  
approved estimates of expenditure 核准开支预算 WgHl. :R  
approved overseas insurer 核准海外保险人 m$N` Xj  
approved overseas trust company 核准海外信托公司 wq yw#)S  
approved pooled investment fund 核准汇集投资基金 4I7B #{  
approved provident fund scheme 认可公积金计划 \s_lB~"P!3  
approved provision 核准拨款 [5[}2 B_t  
approved redeemable share 核准可赎回股份 F`!B!uY  
approved regional stock 认可地区性证券 fP 1V1ao  
approved retirement scheme 认可退休金计划 vTnrSNdSE  
approved subordinated loan 核准附属贷款 Pdgn9  
arbitrage 套戥;套汇;套利 M)v\7a  
arbitrageur 套戥者;套汇者 NUxOU>f  
arbitrary amount 临时款项 wQ1_Q8:Z  
arrangement 措施;安排;协定 lMkDLobos  
arrears 欠款 .CJQ]ECl7p  
arrears of pay 欠付薪酬 Xae0xs  
arrears of revenue 逾期未收税款;逾期未收的帐项 d)@Hx8  
articles of association 组织章程;组织细则;组织章程细则 EY3x o-H  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _#[~?g`  
ascertainment of profit 确定利润 SCwAAE9s]  
"Asia Clear" “亚洲结算系统” RF3?q6j ,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pypW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i4<&zj})  
Asian Development Fund [ADF] 亚洲发展基金 -,xCUG<g  
Asian dollar bond 亚洲美元债券 FHztF$Z  
Asian dollar market 亚洲美元市场 "i jpqI  
Asian dollar rate 亚洲美元利率 EY~b,MIL4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4%!#=JCl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (<M^C>pldf  
asked price 沽盘;喊价;索价;卖方报价 ?yAp&Ad  
assessable income 应评税入息 Q 6>7{\8l  
assessable loss 应评税亏损 #Z;6f{yWf  
assessable profit 应评税利润 nsT]Yxo%M  
assessable value 应评税值 6yDj1PI  
assessed profit 估定利润 g%C!)UbT  
assessed value 经评估价值 K4T#8K]aZF  
assessment 评税;评定;估价;评税单 $}&r.=J".  
assessment number 评税编号;估价编号 cnJL*{H<2  
assessment of additional tax 补加税评税 '5^$v{  
assessment of performance 业绩评估;实绩评价 g/*x;d=  
Assessor 评税主任 m(2(Caz{  
asset price bubbles 资产价格泡沫 "n<rP 3y  
asset-backed securities 具资产保证的证券 7JC^+ rk  
assets accretion 资产增值 c}XuzgSY  
assets and liabilities 资产与负债 2bJqZ,@  
assets betterment statement 资产递增表;资产改进表 Lj]I7ICNh  
assets lending 实物放款;有抵押贷款 Th!.=S{Y5  
assets of the company passing on the death 死者去世时转移的公司资产 T6/d[SH>  
assets pledged as security for liabilities 用作负债抵押的资产 T >pz/7gb  
assets portfolio 资产投资组合 (I<]@7>  
assets price 资产价格 f/1soGA  
assets quality 资产质素 z-9@K<`H  
assets realization 资产变现 *[ ' n8Z  
assets refinancing arrangement 资产再集资安排 i 4sd29v  
assets securitization 资产证券化 "h@|XI  
assets situated outside Hong Kong 在香港以外地方的资产 qcN{p7=0  
assets stripping 削减资产;拆卖资产 ] lBe   
assets value 资产值 ~* R:UTBtw  
assignee 承让人 s,5SWdb\v  
assignment 转让;转让书;转让契  (~59}lu~  
assignment of interest 权益转让 FI.Ae/(U  
assignment of letters patent and trade mark 专利证书及商标转让 Z>897>  
assignment of property 物业转让;物业转让书 OO7sj@  
assignment right 转让权 7!-3jU@m  
assignor 转让人 kzky{0yKk=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %:jVx  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2 X];zY  
associate member 附属会员 2/*F}w/  
associated body corporate 相联法人团体 #9R[%R7Nz  
associated company 相联公司;联属公司 I JPpF`  
associated corporation 相联法团 o0yyP,?yh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v~l_6V}  
公认会计师公会〔英国〕 * ':LBc=%  
Association of Futures Exchange Brokers 香港期货经纪协会 O~p@87aq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }"$2F0  
association of underwriters 承保人组织 A~2U9f+\  
assumption of control 接管 t>f61<27eB  
assurance 担保;保险;转易;转易书 FWi c/7  
assurance of interest 权益的转易 96NZ rT  
at 19XX price 按一九XX年价格计算 q5Bj0r[/o  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,5Vc  
at a premium 按溢价计算;按升水价格计算 >rbHpLm1`  
at call 通知付款;按通知 8Ce|Q8<8]  
at constant market price 按固定市价计算 y15 MWZ  
at constant price 按固定价格计算 $`KddW0_  
at cost 按成本计算 KC"#  
at current market price 按当时市价计算;按现时市价计算 %1Ex{H hb  
at current price 按当时价格计算;按现时价格计算 L&gC  
at factor cost 按要素成本计算;按生产要素成本计算 NZu\ Ae  
at money-of-the-day price 按付款当日价格计算 s!lLdR[g  
at or better 按指定或较佳价位〔买卖指令〕 %NyV 2W=~X  
at par 按面值计算;平价 3CKd[=-Z  
at sight 见票即付 @Feusprs  
at the close 按收市盘 9EPE.+ns  
at the opening 按开市盘 v jTs[eq>  
attestation 见证;见证条款 YsX&]4vzm  
at-the-money option 平价期权 2yB@)?V/  
attorney 受权人;受托代表人 n;Nr[hI  
attornment 新拥有人承认书 \(4"kY_=  
attributable profit 可归属利润 a\K__NCrX  
attributable share value 可归属股份价值 (31ia"i%  
Auckland Stock Exchange 奥克兰证券交易所 c `[,>  
auction 拍卖 V6c>1nZ  
auctioneer 拍卖商 a {4Wg:  
audit 审计;核数 9s#Q[\B!  
Audit Commission 审计署 ^#6"d+lp  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &Zxo\[lP  
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〕 d9j+==S <  
audit review 帐目审查 4qd =]i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -\6";_Y  
audited account 审计帐目;经审计的帐目  |UudP?E  
audited annual account 经审计的周年帐目 $0kuR!U.N  
audited balance sheet 经审计的资产负债表 qdM=}lbc  
auditor 核数师;核数主任;审计师 gs xT  
auditor's certificate 核数师证明书;审计师证明书 Q3@MRR^tY  
auditor's report 核数师报告;审计师报告 X0QY:?  
Aussie bond 澳元债券 !!{!T;)l  
austerity budget 紧缩预算 f1Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LTn@OhC  
Australia All Ordinaries Index 澳洲所有普通股票指数 %^`b)   
Australian Dollar [AUD] 澳元 ^~p^N <  
Australian Options Market 澳大利亚期权市场 {6y@;Fd  
Australian Securities Commission 澳洲证券事务监察委员会 @;6I94Bp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #5Q?Q~E@  
Australian Stock Exchange 澳大利亚证券交易所 "M-zBBY]  
Austrian Schilling [ATS] 奥地利先令 Hm>7|!  
authentication 认证;鉴证 yLC5S3^1\"  
authority to purchase 委托购买证;委购书 &J]|pf3m  
authorization 认可;核准;授权;授权书 4 6yq F  
authorization by direction 指示授权 [Iwb7a0p  
authorization by instruction 指令授权 m L#%H(  
authorization by warrant 令状授权 xr;:gz!h  
authorization of unit trust 单位信托的认可 ""Ub^:ucD  
authorized agent 指定代理人 8C[W;&Y=  
authorized capital 法定资本 &N+,{7.  
authorized clerk 出市员 D2,2Yy5 y  
authorized dealer 认可交易商 =\QKzQ'BC  
authorized financial institution 认可财务机构 Q5ZZ4`K!  
authorized fund 认可基金 :jKiHeBQu?  
authorized fund house 获授权的基金公司;认可基金公司 F6L}n-p5  
authorized institution 认可机构 -T,/S^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y%OJ3B(n|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (O[:-Aqm  
authorized insurer 获授权保险人;获认可承保人 `rwzCwA1  
authorized investment 特准投资项目 %(P\"hE'  
authorized person 获授权人 6'F4p1VG*I  
authorized representative 获授权代表 eU*0;#  
authorized share capital 法定股本  WR;)  
automated quotation system 自动报价系统 Gz_[|,i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &7fwYV  
自动交易系统〔香港期货交易所有限公司〕 ?Z1&ju,Hd-  
automatic adjustment mechanism 自动调整机制 ,m HQ  
automatic adjustment system 自动调整系统 j;BMuLTm1  
Automatic Clearing House 自动票据交换所 7U3b YU~;  
automatic exchange rates accumulation system 自动化汇率累集系统 :rdw0EROy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  9Kpzj43  
automatic teller machine [ATM] 自动柜员机 M*+MhM-  
autopay 自动转帐 tc|`cB3f  
available assets 可用资产 ?<*mIf:?  
available fiscal reserve 现存财政储备 RaT_5PH~g  
available profit 可用利润 hja;d1yH  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 kPuI'EPK  
average 平均;平均数;海损 LH@xr\^  
average basic salary 平均基本薪金 Z$X[x7e.  
average consumer expenditure 平均消费开支;一般消费开支 'Nqa=_<WW  
average cost 平均成本 E7CeE6U  
average cost of land production 增辟土地平均成本 I6.!0.G  
average daily turnover 平均每日成交额 (V06cb*42[  
average daily wage rate 平均每日工资率 I7S#vIMXR.  
average expenditure pattern 平均开支模式 .5tE, (<?  
average growth rate 平均增长率 Uo~-^w}  
average net fixed assets 固定资产平均净值 q n6ws  
average of relatives 相对价格平均数 L@&(>  
average price 平均价格 aFbIJm=!  
average propensity to consume 平均消费倾向;一般消费倾向 3IlflXb  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rw|;?a0  
average rate 平均率 =JR6-A1>  
average revenue 平均收入;平均收益 pBbfU2p  
average stock 平均库存;平均存货 >RTmfV  
average yearly rent 平均年租 7GFE5>H  
avoidance of double taxation 避免双重课税 DHnO ,"  
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 v90)G8|q  
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