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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: Oy$BR <\  
A share A股;甲类股份 ,~(}lvqVH  
abatement of tax 减税;减扣免税额 u7WM6X  
ABN AMRO Bank N.V. 荷兰银行 +_P 2S  
above-the-line expenditure 线上项目支出;经常预算支出 zi .,?Q  
above-the-line receipt 线上项目收入;经常预算收入 S8m&Rj3O&  
ABSA Asia Limited 南非联合亚洲有限公司 _#m qg]W'  
absolute change 绝对数值变更 vWs c{9  
absolute expenditure 实际开支 B}+9U  
absolute guideline figure 绝对准则数字 -FV'%X$i  
absolute interest 绝对权益 [dlH t;S  
absolute order of discharge 绝对破产解除令 <|3v@  
absolute profit margin 绝对利润幅度 "%*lE0Tx  
absolute value 实值;绝对值 ^1=|(Z/  
absolutely vested interest 绝对既得权益 X388Gs;e  
absorbed cost 已吸收成本;已分摊成本 +z0}{,HX  
absorption 吸收;分摊;合并 y51D-vj  
absorption rate 吸收率;摊配率;分摊率 f*{;\n (.t  
ACB Finance Limited 亚洲商业财务有限公司 QYXx7h r=$  
acceptable form of reciprocity 合理的互惠条件 % T\N@  
acceptable rate 适当利率;适当汇率 +|)1_NK  
acceptance agreement 承兑协议 2_n*u^X:_  
acceptance for honour 参加承兑 B@inH]wq  
acceptor 承兑人;接受人;受票人 Cnci%e o  
acceptor for honour 参加承兑人 O&iYGREO  
accident insurance 意外保险 )=nPM`Jn.  
Accident Insurance Association of Hong Kong 香港意外保险公会 a9zph2o-  
accident insurance scheme 意外保险计划 O)%kl  
accident year basis 意外年度基准 ~PW}sN6ppG  
accommodation 通融;贷款 yVQz<tX|  
accommodation bill 通融票据;空头票据 |!5T+H{Sj  
accommodation party 汇票代发人 r5fkt>HZ  
account balance 帐户余额;帐户结余 1[g!^5W  
account book 帐簿 ugCS &  
account collected in advance 预收款项 %%cSvPcz  
account current book 往来帐簿 'O2#1SWe  
account of after-acquired property 事后取得的财产报告 p6Dv;@)Yn  
account of defaulter 拖欠帐目 9$V_=Bo  
account payable 应付帐款 iv z?-X4]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0k 0c   
account receivable 应收帐款 LiD |4(3  
account receivable report 应收帐款报表 G4%M$LJ h  
account statement 结单;帐单;会计财务报表 dIa(</ }  
account title 帐户名称;会计科目 i~B@(,  
accountant's report 会计师报告 X#I`(iHY  
Accountant's Report Rules 会计师报告规则 W$Q)aA7  
accounting and auditing procedure 会计与审计程序;会计与核数程序  Am%a4{b  
Accounting Arrangements 《会计安排》 w[7.@%^[  
accounting basis 会计基础 |+xtFe  
accounting by Official Receiver 破产管理署署长呈交的帐目 j /dE6d  
Accounting Circular 《会计通告》 dF11Rj,~ 8  
accounting class 会计类别 (&S[R{=^j  
accounting date 记帐日期;会计结算日期 :Mu8W_  
accounting for money 款项核算 Jv^cOc  
Accounting Officer 会计主任 9#T%bB "J  
accounting period 会计报告期;会计期 K1/gJ9+(\  
accounting policy 会计政策;会计方针 @23R joK  
accounting practice 会计惯例 e(=~K@m  
accounting principle 会计准则 =#Cf5s6qt  
accounting record 会计记录 t#pqXY/;D  
accounting report 会计报告 +V);'"L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A6UdWK  
Accounting Society of China 中国会计学会 fJ&<iD)6  
accounting statement 会计报表 *JY`.t  
accounting system 会计制度;会计系统 ^o6)[_L  
accounting transaction 会计事项;帐务交易 H")N_BB  
accounting treatment 会计处理 kV:FJx0xP  
accounting year 会计年度  @6YBK+"  
accretion 增值;添加 nl-t<#z[  
accrual 应计项目;应累算数目 tk)>CK11  
accrual basis 应计制;权责发生制 xngeV_xc2  
accrual basis accounting 应计制会计;权责发生制会计 ^M(`/1:  
accrue 应累算;应计 Ld}(*-1i  
accrued benefit 应累算利益 '6.>Wdd  
accrued charges 应计费用 C*EhexK,}  
accrued cumulative preference share dividend 应累算的累积优先股股息 aEEz4,x_  
accrued expenses 应累算费用 p17|ld`  
accrued interest payable 应付利息;应计未付利息 b1+hr(kMRM  
accrued interest receivable 应收利息;应计未收利息 %eJ\d?nw  
accrued right 累算权益 uH ny ]  
accruing profit 应累算的利润 PJK]t7vp  
accumulated fiscal reserve 累积财政储备 ?zhI=1 ED%  
accumulated profit 累积利润;滚存溢利 <=m 30{;f  
accumulated reserve 累积储备 cbh#E)[ '  
accumulation of surplus income 累积收益盈余 8yE%X!E  
acquired assets 既得资产 uhTKCR~  
acquisition 收购;购置;取得 l~fh_IV1  
acquisition cost 购置成本 uP(B<NfL:'  
acquisition expenses 购置费用 ZTh?^}/  
acquisition of 100% interest 收购全部股权 @zr8%8n  
acquisition of control 取得控制权 ;# R3k  
acquisition of fixed assets 购置固定资产 V~J*49t&2J  
acquisition of shell “买壳” 5Cc6 , ]  
acquisition price 收购价 UzU-eyA  
act of God 天灾 dysX  
acting partner 执事合伙人 :cXIO  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &Rt+LN0qB0  
active partner 积极参与的合伙人 MfXt+c`r  
active trading 交投活跃 qE#&)  
actual circulation 实际流通 4Q$j]U&b  
actual cost 实际成本 /'Qu u)~  
actual expenditure 实际开支;实际支出 pAJ=f}",]E  
actual income 实际入息;实际收入;实际收益 Wj&<"Z6'm(  
actual market 现货市场 JHvFIo   
actual price 现货价;实际价格 '?{0z!!  
actual profit 实际利润 UOR _M5  
actual quotation 实盘;实际价位;实际报价 \#\`!L[1  
actual year basis 按实际年度计算 ,_.@l+BM.  
actuals 实货 oF%^QT"R  
actuarial investigation 精算调查 u;+%Qh  
actuarial principle 精算原则 /e.FY9  
actuarial report 精算师报告 tk`: CT *  
Actuarial Society of Hong Kong 香港精算学会 `"xk,fVYd  
actuarial valuation 精算师估值 tXf}jU}  
actuary 精算师 CDQJ bvx  
ad referendum agreement 暂定协议;有待覆核的协定 S}zC3  
ad valorem duty 从价税;按值征税 U9<_6Bsd  
ad valorem duty system 从价税制 SW,q}-  
ad valorem fee 从价费 q?;N7P  
ad valorem tariff 从价关税 a);O3N/*I  
additional allowance 额外免税额 :0M' =~[  
additional amount for unexpired risk 未过期风险的额外款额 s~'9Hv9  
additional assessable profit 补加应评税利润 ?JuX~{{. L  
additional assessment 补加评税 X!U]`Qh  
additional commitment 额外承担 "[awmZ:wo  
additional commitment vote 额外承担拨款 vn|TiZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v\fzO#vj  
additional dependent parent allowance 供养父母额外免税额 R&NpdW N  
additional provision 额外拨款 "%:7j!#X|I  
additional stamp duty 附加印花税 W:`5nj]H9  
additional tax 补加税罚款;补加税款 Z -pyFK\  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 a4yOe*Ak,F  
adjudged bankrupt 被裁定破产 c*.G]nRc  
adjudicated bankrupt 裁定破产人 aN>U. SB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fkW3~b  
adjudication of bankruptcy 裁定破产;宣告破产 D8k*0ei&  
adjudication of insolvency 裁定无力偿还债务 (3AYy0J%  
adjusted actual 经调整的实数;调整后的实数 jZa25Z00  
adjusted current assets 经调整的流动资产;调整后的流动资产 hA@zoIoe  
adjusted figure 经调整的数字;调整后的数额 D35m5+=I  
adjusted liabilities 经调整的负债;调整后的负债 ?$<SCN =  
adjusted loss 经调整的亏损;调整后的亏损 l!\1,J:}Z  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 k |^vCZ<(x  
adjusted profit 经调整的利润;调整后的利润 Xf6fH O  
adjusted surplus 经调整的盈余额;调整后的盈余额 La\Q'0  
adjusted value 经调整的价值;调整后的价值 {VBR/M(q  
adjustment 调整;修订;理算〔保险〕 kVWGDI$~  
adjustment centre 调剂中心 ah 4kA LO  
adjustment lag 调整过程的时间差距;调整时差 )qbI{^_g  
adjustment mechanism 调整机制 P`}$-#DF  
adjustment of loss 亏损调整 _i-\mR_~  
adjustment process 调整过程;调整程序 l &}piC  
adjustment range 调整幅度 \^yXc*C  
administered exchange rate 受管制汇率 IS-}:~Pi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \.5F](:  
administration expenses 行政费用 )r=9]0=  
administration fee 手续费;行政费 Z#CxQ D%\  
administration in bankruptcy 破产管理 \$'R+k-57;  
administration order 遗产管理令 7`Qde!+C  
administrator 管理人;遗产管理人 V:(y*tFA  
administrator of the estate 遗产管理人 Ny[Q T*nV  
admission of debt 债项承认书 ]n~yp5Nbr  
admission of proof 接纳债权证明 4/b(Y4$,[r  
advance 放贷款项;垫付款项;预支款项;预付款项 P2O\!'aEh  
advance account 暂支帐目;预付款帐户 TS1pR"6l  
advance compensation 预付补偿金 B i'd5B5  
advance from shareholder 股东垫款 ya#RII']  
advance pending reimbursement 预支以待日后付还 u',b1 3g(  
advanced economy 先进经济体系 %yeu"  
advancement 预付;预付财产 ^#2xQ5h  
advances warrant 垫款令 V>6QPA^  
advancing 贷出 b,9@P&=:2  
adverse balance 逆差 ebzzzmwo  
adverse exchange 逆汇 ?fB5t;~E  
advertisement addressed to shareholders 在报章刊登的致股东通告 *E.LP1xP  
advice for collection 托收通知书 !-7_ +v>  
advice of drawing 提款通知书;汇票通知书 ]7*kWc2  
advice of payment 付款通知 ;r3}g"D@  
Advisory Committee [Securities and Futures Commission] ^ s=*J=k  
谘询委员会〔证券及期货事务监察委员会〕 F9%,MSt  
Advisory Committee on Diversification 经济多元化谘询委员会 Cb4_ ?OR0  
affidavit 誓章;遗产申报誓章 uN8/Q2   
affidavit of no receipt 述明无收款的誓章 ^1R"7h  
affiliate 联号;联营公司;附属公司 AH|Y<\  
affiliated company 附属公司;联号;联营公司 ,}KwP*:Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5lGQ#r  
affordability 负担能力 B4IBuS  
African Development Bank [AfDB] 非洲开发银行 eap8*ONl  
after-acquired property 事后取得的财产 >G&^?5  
after-hours dealing 市后交易 @$oZ|ZkZ  
after-tax profit 税后盈利;税后利润;税后溢利 Z4#v~!  
agency agreement 代理协议 \Y+")  
agency expenses 代理机构的开支 Y|_O8[  
agency fee 代理费 o OQ'*7_  
Agency Law 《代理法》 &Bm&i.r  
agent 代理人;承销人 fa4=h;>a+  
agent of company 公司代理人 qIz}$%!A  
agent's fee 代理人费;经纪费 ]W;:|/,c  
aggregate 总计;总数;总体数字 f\ 'T_  
aggregate amount 总款额;总额 pcnl0o~  
aggregate assets and liabilities 总体资产与负债 [z2eCH  
aggregate at constant price 按固定价格计算的总体数字 vTHq)C.7G  
aggregate demand 总需求 eSn$k:\W  
aggregate gross position 总持仓量 Je 31".  
aggregate limit 总限额 YtpRy% R  
aggregate of salaries tax 合计薪俸税 V:OiW"/  
aggregate performance 总体表现;总体业绩 sDX/zF6t  
aggregate supply 总体供应 2$ tQ @r  
aggregate surplus 总盈余 Y[@0qc3UO  
aggregate total 整体总额 #jm@N7OZ  
aggregate value 总值;合计价值 O5M2`6|As  
aggregated basis 合计基准 NJm-%K  
aggregated net chargeable income 合计应课税入息实额 YQYX,b  
aggregation 合并计算;合计;总和 ' Rc#^U*n  
aggregation of incomes of husband and wife 夫妇入息合并计算 T<6GcI>A  
aggregation of property 财产的总和 {yS;NU`2  
agio 差价;贴水 z0 \N{rP&  
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》 O@wK[(w^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y& 5.9 s@'  
《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》 2T?TM! \Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +(&|uq^  
《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》 +?Ez} BP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oqYt/4^Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `;cz;"  
agreement for a settlement 授产协议 *gDl~qNRoS  
agreement for assignment 转让协议 #ua^{OrC/  
agreement for sale 售卖协议;买卖协议 qe%V#c  
agreement for sale and purchase 买卖协议 uXpv*i {R  
agreement for the payment of interest 支付利息协议 #q;z8 @  
agreement for the repayment of money 还款协议 N571s  
agreement of reinsurance 再保险协议 (hN?:q?'  
Agricultural Bank of China 中国农业银行 c0ZaFJ  
air passenger departure tax 飞机乘客离境税 $w/E9EJ)3A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )~dOmfw%|  
airport tax 机场税 P#;Th8k{K2  
alcohol duty 酒精税 96}eR,  
alienation 让与;让渡;转让 Du!._  
alimony 生活费;赡养费 $@.jZ_G  
All Ordinaries Index [AOI] 所有普通股指数 R5kH0{zM  
all risks 全险;综合险 H %z/v|e6  
All Sales Record for Stock Market 《股票市场成交报告》 9`Vc  
Allied Capital Resources Limited 新联财务有限公司 9go))&`PJL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CmHyAw(  
allocation letter 拨款信件 3[VNsX  
allocation of fund 分配款项;预留款项 $8g42LR'  
allocation of profit 利润分配;溢利分配 i*CnoQH  
allocation warrant 拨款令 U=QA  e  
allotment 分配;配股 WFDCPQ@  
allotment notice 股份配售通知;配股通知 f3#X0.':  
allotment of shares 股份分配 4K7{f+T  
allowable 可获宽免;免税的 8R?I`M_b  
allowable business loss 可扣除的营业亏损 wE6A 7\k%  
allowable expenses 可扣税的支出 6|#g+&[  
allowance 免税额;津贴;备抵;准备金 }#/l N  
allowance for debts 债项的免税额 sLhDO'kM  
allowance for depreciation by wear and tear 耗损折旧免税额 mNDuwDd$S  
allowance for funeral expenses 殡殓费的免税额 `eD1|Go9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 H,K`6HH  
allowance for repairs and outgoings 修葺及支出方面的免税额 !y[3]8Xxv  
allowance to debtor 给债务人的津贴 X8R1a?  
alteration of capital 资本更改 [K:29N9~4  
alternate trustee 候补受托人 C:j]43`  
amalgamation 合并 IaasHo\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -N# #w=  
ambit of charges 征税范围;收费范围 7 :U8 f:  
amended valuation 经修订的估值 vD26;S.y[a  
American Commodities Exchange 美国商品交易所 ?cK]C2Ak  
American Express Bank Limited 美国运通银行 <5IQc[3]aP  
American Stock Exchange 美国证券交易所 JA6";fl;  
amortization 摊销  }_%P6  
amount due from banks 存放银行同业的款项 _#pnjo   
amount due from banks abroad 存放海外银行同业的款项 yU_9a[$V  
amount due from holding companies 控股公司欠款 e=>% ^F  
amount due from local banks 存放本港银行同业的款项 k|B2@{  
amount due to banks 银行同业的存款 u"FjwF?  
amount due to banks abroad 海外银行同业的存款 "8/dD]=f^a  
amount due to holding companies 控股公司存款 A*i_|]Q  
amount due to local banks 本港银行同业的存款 .NnGVxc5*  
amount due to outport banks 外埠银行同业的存款 zP nC=h|g  
amount for note issue 发行纸币的款额 e U;jP]FA  
amount of bond 担保契据的款额 M-Sv1ZLh  
amount of consideration 代价款额 n9] ~  
amount of contribution 供款数额 W[|[;{  
amount of indebtedness 负债款额 sfI N)jh  
amount of principal of the loan 贷款本金额 ; k}H(QI  
amount of rates chargeable 应征差饷数额 RL&lKHA  
amount of share capital 股本额 /gw Cwyo  
amount of sums assured 承保款额  AP w6  
amount of variation 变动幅度 q-IWRb0j%a  
amount of vote 拨款数额 H(> M   
amount payable 应付款额 =x H~ww (D  
amount receivable 应收款额 U ~1 SF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c#pj:f*H  
analysis 分析 XeU<^ [  
ancillary risk 附属风险 PAoX$q  
annual account 周年帐目;周年帐目报表;年度决算;年结 w~N-W8xNR  
annual accounting date 年结日期 o0`q#>7!_b  
annual allowance 每年免税额;年积金;年度津贴;年津 a5V=!OoMk  
annual balance 年度余额 LdEE+"Jw  
annual disposable income 每年可动用收入 }4h0bI  
annual estimates 周年预算 VGZ6  
annual fee 年费 p;`N\.ld  
annual general meeting 周年大会 aQ|hi F}  
annual growth rate 年增率;每年增长率 Euu ,mleM  
annual long-term supplement 长期个案每年补助金 M&[b.t*  
annual pensionable emolument 可供计算退休金的年薪 :hP58 }Q$  
annual report 年报 . r `[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K)5;2lN,  
annual return 周年报表;周年申报表;每年报税表格 968^ "T#  
Annual Return Rules 《周年报表规则》 r/Dd& x  
annual review of consumer prices 每年消费物价回顾 %6i=lyH-  
annual roll-forward basis 逐年延展方式 fU ={a2  
annual salary 年薪 gZ`DT  
annual statement 年度报表;年度决算表 CQ>]jQ,2  
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 v[L[A3`"/  
annuitant 年金受益人 B.K4!/cF  
annuity 年金 *#h;c1aP  
annuity contract 年金合约 <V S2]13  
annuity on human life 人寿年金 kzi|$Gs<  
antecedent debt 先前的债项 f3n~{a,[  
ante-dated cheque 倒填日期支票 or.\)(m#(  
anticipated expenditure 预期开支 7K:FeW'N  
anticipated net profit 预期纯利 kM`7EPk  
anticipated revenue 预期收入 >76 |:Nq  
anti-inflation measure 反通货膨胀措施 1b[NgOXY=  
anti-inflationary stance 反通货膨胀立场 s<VJ`Ur  
apparent deficit 表面赤字 fIkT"?  
apparent financial solvency 表面偿债能力 OjATSmZ@@  
apparent partner 表面合伙人 JqEb;NiP)5  
application for personal assessment 个人入息课税申请书 #(dhBEXPW;  
application of fund 资金应用 x4 hO$3o  
application to release as liquidator and to destruct the books of accounts and documents 61,O%lV  
申请免除清盘人职务及毁灭帐簿与文件 "tX7%(  
appointed actuary 委任精算师 {AgBwBCE  
appointed auditor 委任核数师;委任审计师 vJThU$s-  
appointed trustee 委任的受托人 ]-Lruq#  
appointer 委任人 24X=5Aj  
apportioned pro rata 按比例分摊 G?ZC 9w]rA  
apportionment 分配;分摊 -TZ^~s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R@$+t:}  
apportionment formula 分摊方程式 A]xCF{*)&  
apportionment of estate duty 遗产税的分摊 `oXg<tivU  
appraisal 估价;评估 e5L 1er;6  
appreciable growth 可观增长 y/\ZAtnLo  
appreciable impact 显着影响 Tzf$*Uje3  
appreciable increase 可观增长 >~wu3q  
appreciation 增值;升值 DaCblX  
appreciation against other currencies 相对其他货币升值 ~'{VaYk]v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M:(&n@e  
appreciation tax 增值税 hXTYTbTX  
appropriation 拨款;拨用;拨付 XHNkQe  
appropriation account 拨款帐目 5p{25N_t  
Appropriation Bill 拨款法案 WL/5 oj  
appropriation-in-aid system 补助拨款办法 vX 1W@s  
approved assets 核准资产 g-|Kyhr?=  
approved basket stock 认可一篮子证券 FE}s#n_Pd  
approved budget 核准预算 Yx 3|G  
approved charitable donation 认可慈善捐款 oN ;-M-(  
approved charitable institution 认可慈善机构 m{O Dz :  
approved currency 核准货币;认可货币 )r#,ML  
approved estimates 核准预算 ``6{T1fQS  
approved estimates of expenditure 核准开支预算 l.uN$B  
approved overseas insurer 核准海外保险人 xy vND  
approved overseas trust company 核准海外信托公司 A$ J9U3+O  
approved pooled investment fund 核准汇集投资基金 *?p ^6vO  
approved provident fund scheme 认可公积金计划 wA1Ey:q  
approved provision 核准拨款 bw0 20@O*  
approved redeemable share 核准可赎回股份 ZIe+  
approved regional stock 认可地区性证券 bl`D+/V   
approved retirement scheme 认可退休金计划 FvAbh]/4  
approved subordinated loan 核准附属贷款 8XlU%a6x  
arbitrage 套戥;套汇;套利 y,V6h*x2  
arbitrageur 套戥者;套汇者 @o60 c  
arbitrary amount 临时款项 [bsXF#  
arrangement 措施;安排;协定 A`IHP{aB  
arrears 欠款 9p4%8WhJ  
arrears of pay 欠付薪酬 yYM_lobn  
arrears of revenue 逾期未收税款;逾期未收的帐项 'H!V54 \j  
articles of association 组织章程;组织细则;组织章程细则 %6N)G!P  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 FN>L7 *,0  
ascertainment of profit 确定利润 drbe#FObX  
"Asia Clear" “亚洲结算系统” N6WPTUQ1mF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y}S.37|+^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 gU+ss  
Asian Development Fund [ADF] 亚洲发展基金 9@Q&B+!  
Asian dollar bond 亚洲美元债券 B#QL M^  
Asian dollar market 亚洲美元市场 D$QGLI9(  
Asian dollar rate 亚洲美元利率 ma1 (EJ/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qg|Ox*_od"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 El{r$-}  
asked price 沽盘;喊价;索价;卖方报价 4Q@\h=r  
assessable income 应评税入息 LNaeB(z"  
assessable loss 应评税亏损 fjcr<&{:  
assessable profit 应评税利润 lx`q *&E  
assessable value 应评税值 > CH  
assessed profit 估定利润 hN[X 1*  
assessed value 经评估价值 hI*`>9l  
assessment 评税;评定;估价;评税单 ]9#CVv[rq  
assessment number 评税编号;估价编号 _a fciyso  
assessment of additional tax 补加税评税 h,]tQ#!s8  
assessment of performance 业绩评估;实绩评价  ccRlql(  
Assessor 评税主任 )ni"qv~J  
asset price bubbles 资产价格泡沫 Y$>+U  
asset-backed securities 具资产保证的证券 jiqi!*  
assets accretion 资产增值 '^8g9E .4K  
assets and liabilities 资产与负债 5QKRI)XpZ  
assets betterment statement 资产递增表;资产改进表 [?A&xqO3  
assets lending 实物放款;有抵押贷款  c^rC8E  
assets of the company passing on the death 死者去世时转移的公司资产 Ob7zu"zr  
assets pledged as security for liabilities 用作负债抵押的资产 z'?SRK5+  
assets portfolio 资产投资组合 6BUBk>A`  
assets price 资产价格 w8G7Jy  
assets quality 资产质素 3(MoXA*  
assets realization 资产变现 6euR'd^Qi  
assets refinancing arrangement 资产再集资安排 fDL3:%D  
assets securitization 资产证券化 4tbw*H5!5  
assets situated outside Hong Kong 在香港以外地方的资产 u.$Ym  
assets stripping 削减资产;拆卖资产 8b-7]%  
assets value 资产值 <_=JMA5  
assignee 承让人 1aBD^^Y  
assignment 转让;转让书;转让契 2=jd;2~  
assignment of interest 权益转让 \)FeuLGL9  
assignment of letters patent and trade mark 专利证书及商标转让 f#*h^91x  
assignment of property 物业转让;物业转让书 ixIh T  
assignment right 转让权 Ga]47pQ"F  
assignor 转让人 Ii|uGxEc  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 H~~7~1"x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +G<}JJ'V  
associate member 附属会员 | -JI`!7  
associated body corporate 相联法人团体 z`c%?_EK  
associated company 相联公司;联属公司 _TtX`b_Z  
associated corporation 相联法团 p^T&jE8])#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YI L'YNH  
公认会计师公会〔英国〕  C/SapX  
Association of Futures Exchange Brokers 香港期货经纪协会 eL<m.06cfY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W/#KX}4  
association of underwriters 承保人组织 n;e."^5  
assumption of control 接管 y2oB]^z&n  
assurance 担保;保险;转易;转易书 ,lrYl!,  
assurance of interest 权益的转易 K4iI:  
at 19XX price 按一九XX年价格计算 <]Ij(+J;  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,O$Z,J4VL  
at a premium 按溢价计算;按升水价格计算 "2*G$\  
at call 通知付款;按通知 qlz( W  
at constant market price 按固定市价计算 { z-5GH|  
at constant price 按固定价格计算 kA?X^nj@  
at cost 按成本计算 f 1sy9nQs  
at current market price 按当时市价计算;按现时市价计算 N!tpzHXw  
at current price 按当时价格计算;按现时价格计算 8:Z@lp^  
at factor cost 按要素成本计算;按生产要素成本计算 lc\>DH\n6  
at money-of-the-day price 按付款当日价格计算 59&T/  
at or better 按指定或较佳价位〔买卖指令〕 RY>)eGJ  
at par 按面值计算;平价 ;b, -$A  
at sight 见票即付 aQ.Iq  
at the close 按收市盘 | \ s2  
at the opening 按开市盘 F?*Dr  
attestation 见证;见证条款 |pfhrwJp  
at-the-money option 平价期权 )B -MPuB  
attorney 受权人;受托代表人 ..vSL  
attornment 新拥有人承认书 Fpy6"Z?z  
attributable profit 可归属利润 `,F&y{ A  
attributable share value 可归属股份价值 l=oN X"l=  
Auckland Stock Exchange 奥克兰证券交易所 4^ d+l.F  
auction 拍卖 <C7M";54-  
auctioneer 拍卖商 F Q8RK~?`  
audit 审计;核数 O"_erH\nk  
Audit Commission 审计署 N&6_8=3z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .8u$z`j  
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〕 b &\3ps  
audit review 帐目审查 A)b)ff ,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @4 zi]v  
audited account 审计帐目;经审计的帐目 dzjBUD  
audited annual account 经审计的周年帐目 pFpQ\xc9$  
audited balance sheet 经审计的资产负债表 N?MJ#lC F  
auditor 核数师;核数主任;审计师 [}W^4,  
auditor's certificate 核数师证明书;审计师证明书 r;&]?9)W0  
auditor's report 核数师报告;审计师报告 _hAj2%SL  
Aussie bond 澳元债券 )GiFkG  
austerity budget 紧缩预算 6vD]@AF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @<@R=aqE  
Australia All Ordinaries Index 澳洲所有普通股票指数 SREDM  
Australian Dollar [AUD] 澳元 (SgEt  
Australian Options Market 澳大利亚期权市场 |i,zY{GI+2  
Australian Securities Commission 澳洲证券事务监察委员会 no~OR Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^l]]qdNr  
Australian Stock Exchange 澳大利亚证券交易所 8ktjDs$=.:  
Austrian Schilling [ATS] 奥地利先令 jI*}y[o  
authentication 认证;鉴证 t*Z .e.q+  
authority to purchase 委托购买证;委购书 5 {T9*  
authorization 认可;核准;授权;授权书 baUEsg[~V  
authorization by direction 指示授权 SQO>}#qm  
authorization by instruction 指令授权 Yv#J`b@y  
authorization by warrant 令状授权 fP^W"y  
authorization of unit trust 单位信托的认可 _~X8/p/Qh  
authorized agent 指定代理人 Zd[y+$>  
authorized capital 法定资本 [?|l X$<  
authorized clerk 出市员 HMEs8.  
authorized dealer 认可交易商 A&NC0K}G!  
authorized financial institution 认可财务机构 o 1 hdO  
authorized fund 认可基金 J)7,&Gc6  
authorized fund house 获授权的基金公司;认可基金公司 vh1 Ma<cx  
authorized institution 认可机构 p\\P50(-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lu8%qcC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7AGZu?1]M  
authorized insurer 获授权保险人;获认可承保人 kbIY%\QSO  
authorized investment 特准投资项目 (c|$+B^*  
authorized person 获授权人 I,],?DQX2)  
authorized representative 获授权代表 O+(. 29  
authorized share capital 法定股本 "W?l R4  
automated quotation system 自动报价系统 .XV]<)<K$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZXssvjWQV}  
自动交易系统〔香港期货交易所有限公司〕 ])Q9=?Sd}  
automatic adjustment mechanism 自动调整机制 dU sJv  
automatic adjustment system 自动调整系统 )H[h53bIq  
Automatic Clearing House 自动票据交换所 dyQ<UT  
automatic exchange rates accumulation system 自动化汇率累集系统 K]H"qG.K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~,1-$#R  
automatic teller machine [ATM] 自动柜员机 Q8}TNJsU  
autopay 自动转帐 mR" 2  
available assets 可用资产 ??$i*  
available fiscal reserve 现存财政储备 FT3,k&i  
available profit 可用利润 P\*2c*,W;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #GDh/t2@  
average 平均;平均数;海损 3&a*]  
average basic salary 平均基本薪金 323yAF  
average consumer expenditure 平均消费开支;一般消费开支 @ }zS/LO  
average cost 平均成本 xVHQ[I%  
average cost of land production 增辟土地平均成本 0M/\bE G(_  
average daily turnover 平均每日成交额 7)8rc(58  
average daily wage rate 平均每日工资率 Y-neD?VN  
average expenditure pattern 平均开支模式 ;H m-,W  
average growth rate 平均增长率 dFI.`pB  
average net fixed assets 固定资产平均净值 (04j4teE  
average of relatives 相对价格平均数 J#Ne:Aj_  
average price 平均价格 2kp|zX(  
average propensity to consume 平均消费倾向;一般消费倾向 G(7\<x:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =XRgT1>e  
average rate 平均率 nL7S3  
average revenue 平均收入;平均收益 /_zF?5h  
average stock 平均库存;平均存货 k<j)?_=`  
average yearly rent 平均年租 |$.sB|_ N  
avoidance of double taxation 避免双重课税 1v[#::Bs  
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 #:ED 0</  
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