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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: gp%tMT I1  
A share A股;甲类股份 |%n|[LP'  
abatement of tax 减税;减扣免税额 3SmqXPOw  
ABN AMRO Bank N.V. 荷兰银行 7Zhli Y1  
above-the-line expenditure 线上项目支出;经常预算支出 |_!PD$i-  
above-the-line receipt 线上项目收入;经常预算收入 {6ajsy5=  
ABSA Asia Limited 南非联合亚洲有限公司 9'D8[p%  
absolute change 绝对数值变更 KX]-ll  
absolute expenditure 实际开支 zj%cd;  
absolute guideline figure 绝对准则数字 Wnb)*pPP  
absolute interest 绝对权益 < JGYr 4V  
absolute order of discharge 绝对破产解除令 H+nr5!`kz  
absolute profit margin 绝对利润幅度 Z=0iPy,m>  
absolute value 实值;绝对值 {|G&W^`  
absolutely vested interest 绝对既得权益 u|(aS^H=q  
absorbed cost 已吸收成本;已分摊成本 -=@K %\\~5  
absorption 吸收;分摊;合并 ><MGZ?-N  
absorption rate 吸收率;摊配率;分摊率 O2/%mFS.  
ACB Finance Limited 亚洲商业财务有限公司 H 3W_}f  
acceptable form of reciprocity 合理的互惠条件 x/pC%25  
acceptable rate 适当利率;适当汇率 w($XEv;  
acceptance agreement 承兑协议 KwY`<t1lA;  
acceptance for honour 参加承兑 $cyLI+uz|  
acceptor 承兑人;接受人;受票人 Uy:@,DW  
acceptor for honour 参加承兑人 &mCs%l  
accident insurance 意外保险 ( ?atGFgu  
Accident Insurance Association of Hong Kong 香港意外保险公会 *sIi$1vHu  
accident insurance scheme 意外保险计划 h\Z3yAYd  
accident year basis 意外年度基准 c>M_?::)0  
accommodation 通融;贷款 4mki&\lw`  
accommodation bill 通融票据;空头票据 >6n@\n  
accommodation party 汇票代发人 BASO$?jf4  
account balance 帐户余额;帐户结余 N)`tI0/W  
account book 帐簿 x*3@,GmZl  
account collected in advance 预收款项 ]%b0[7[  
account current book 往来帐簿 ?U7&R%Lh`  
account of after-acquired property 事后取得的财产报告 ,q{lYX83S  
account of defaulter 拖欠帐目 Vjv6\;tt8  
account payable 应付帐款 t201ud2$  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B(HNB\3u  
account receivable 应收帐款 u0<d2Y  
account receivable report 应收帐款报表 z1z =P%WK  
account statement 结单;帐单;会计财务报表 \UV T_=Y  
account title 帐户名称;会计科目 F0DPS:c  
accountant's report 会计师报告 DK2c]i^|=  
Accountant's Report Rules 会计师报告规则 89 _&X[X  
accounting and auditing procedure 会计与审计程序;会计与核数程序 #MmmwPB_  
Accounting Arrangements 《会计安排》 J$o[$G_Z  
accounting basis 会计基础 JI28}Cxs0  
accounting by Official Receiver 破产管理署署长呈交的帐目 {'cs![U  
Accounting Circular 《会计通告》 FZ;Y vdX6  
accounting class 会计类别 h+\$ Z]  
accounting date 记帐日期;会计结算日期 Ke'YM{  
accounting for money 款项核算 EfMG(oI  
Accounting Officer 会计主任 `K1PGibV  
accounting period 会计报告期;会计期 U`},)$  
accounting policy 会计政策;会计方针 ',v0vyO8  
accounting practice 会计惯例 gME:\ud$  
accounting principle 会计准则 s2,`eV  
accounting record 会计记录 Py(wT%w  
accounting report 会计报告 So3,Z'z=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D| 3AjzW  
Accounting Society of China 中国会计学会 lk5_s@V l  
accounting statement 会计报表 $\=6."R5<  
accounting system 会计制度;会计系统 w+:+r/!g  
accounting transaction 会计事项;帐务交易 F!DrZd>\  
accounting treatment 会计处理 YB(#]H|8S  
accounting year 会计年度 L>|A6S#y8/  
accretion 增值;添加 2b vYF ;<r  
accrual 应计项目;应累算数目 6PVlZ  
accrual basis 应计制;权责发生制 74</6T]^  
accrual basis accounting 应计制会计;权责发生制会计 |qFN~!  
accrue 应累算;应计 476M` gA  
accrued benefit 应累算利益 = m!!  
accrued charges 应计费用 'Y6(4|w (  
accrued cumulative preference share dividend 应累算的累积优先股股息 hNgcE,67q  
accrued expenses 应累算费用 GLoL4el  
accrued interest payable 应付利息;应计未付利息 lB YS>4~  
accrued interest receivable 应收利息;应计未收利息 {RWahnr{  
accrued right 累算权益 *{L<BB^  
accruing profit 应累算的利润 CVn;RF6  
accumulated fiscal reserve 累积财政储备 EV;;N  
accumulated profit 累积利润;滚存溢利 3M5=@Fwkr  
accumulated reserve 累积储备 ^$^Vd@t>a  
accumulation of surplus income 累积收益盈余 `pn-fk  
acquired assets 既得资产 ixUiXP  
acquisition 收购;购置;取得 QQ2OZy> W  
acquisition cost 购置成本 #EwRb<'Em  
acquisition expenses 购置费用 @idp8J [td  
acquisition of 100% interest 收购全部股权 6r ?cpJV{  
acquisition of control 取得控制权 U7f#Z  
acquisition of fixed assets 购置固定资产 OmQuAG ^\x  
acquisition of shell “买壳” oD|+X/F K  
acquisition price 收购价 B@: XC&R^  
act of God 天灾 `jl. f  
acting partner 执事合伙人 y[Fw>g1`q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 X]f#w  
active partner 积极参与的合伙人 k/6G j}l'o  
active trading 交投活跃 S a#d?:L  
actual circulation 实际流通  Q}`2Y^.  
actual cost 实际成本 A*?/F:E  
actual expenditure 实际开支;实际支出 u+"hr"}${  
actual income 实际入息;实际收入;实际收益 8wNU2yH+D  
actual market 现货市场 bC>yIjCTn  
actual price 现货价;实际价格 ~S~x@&yR  
actual profit 实际利润 ESXU, qK]v  
actual quotation 实盘;实际价位;实际报价 TbSt {TX  
actual year basis 按实际年度计算 ff2.| 20  
actuals 实货 RaJ }>e  
actuarial investigation 精算调查 FkkZyCqZ`  
actuarial principle 精算原则 n$Oky-P"  
actuarial report 精算师报告 ^~hhdwu3a  
Actuarial Society of Hong Kong 香港精算学会 {yl/T:Bh&  
actuarial valuation 精算师估值 `~s,W.Eu4  
actuary 精算师 _<&K]e@dp  
ad referendum agreement 暂定协议;有待覆核的协定 7xa@wa?!L  
ad valorem duty 从价税;按值征税 >H]|A<9u(  
ad valorem duty system 从价税制 Q{)F$]w  
ad valorem fee 从价费 CuGOjQ-k~  
ad valorem tariff 从价关税 5>^ W}0s  
additional allowance 额外免税额 {e!uvz,e  
additional amount for unexpired risk 未过期风险的额外款额 ^Xz`hR   
additional assessable profit 补加应评税利润 B[k+#YYY  
additional assessment 补加评税 AF{7<v>/P  
additional commitment 额外承担 DdA}A>47  
additional commitment vote 额外承担拨款 0 Ci"tA3"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T[2f6[#[_  
additional dependent parent allowance 供养父母额外免税额 `qy6 qKl N  
additional provision 额外拨款 ^?l-YnQqm?  
additional stamp duty 附加印花税 4N^Qd3[d  
additional tax 补加税罚款;补加税款 Yk*57&QI  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x%Y a*T  
adjudged bankrupt 被裁定破产 =Z$=-\<x0.  
adjudicated bankrupt 裁定破产人 ]idD&5gd  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 s Gm(Aax*0  
adjudication of bankruptcy 裁定破产;宣告破产 [Z`:1_^0}  
adjudication of insolvency 裁定无力偿还债务 3qd-,qC  
adjusted actual 经调整的实数;调整后的实数 q?'gwH37  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;),O*Z|"v  
adjusted figure 经调整的数字;调整后的数额 SwmPP-n  
adjusted liabilities 经调整的负债;调整后的负债 eDMwY$J  
adjusted loss 经调整的亏损;调整后的亏损 GzE3B';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 vd X~E97  
adjusted profit 经调整的利润;调整后的利润 (YWc%f4  
adjusted surplus 经调整的盈余额;调整后的盈余额 -X[8soz  
adjusted value 经调整的价值;调整后的价值 2wim P8  
adjustment 调整;修订;理算〔保险〕 kl<B*:RqH  
adjustment centre 调剂中心 R S_lQ{'  
adjustment lag 调整过程的时间差距;调整时差 I4DlEX  
adjustment mechanism 调整机制 7)5$1  
adjustment of loss 亏损调整 }R] }@i~i  
adjustment process 调整过程;调整程序 fbbl92p  
adjustment range 调整幅度 EG:WE^4  
administered exchange rate 受管制汇率 hF%~iqd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Bv|9{:1%X}  
administration expenses 行政费用 !-}*jm p<  
administration fee 手续费;行政费 UK9MWC5g9  
administration in bankruptcy 破产管理 3'NL1du  
administration order 遗产管理令 9;WOqBD  
administrator 管理人;遗产管理人 :FgRe,D  
administrator of the estate 遗产管理人 6}FDLBA  
admission of debt 债项承认书 x@R A1&c  
admission of proof 接纳债权证明 g|*eN{g]uE  
advance 放贷款项;垫付款项;预支款项;预付款项 ;w&yGm  
advance account 暂支帐目;预付款帐户 .mU.eLM  
advance compensation 预付补偿金 k=/|?%  
advance from shareholder 股东垫款 B0SmE_u_N  
advance pending reimbursement 预支以待日后付还 .KMi)1L)  
advanced economy 先进经济体系 4oEq,o_  
advancement 预付;预付财产 u$ / ]59  
advances warrant 垫款令 g"AfI  
advancing 贷出 '-~/!i+=  
adverse balance 逆差 ^+l\YB7pD  
adverse exchange 逆汇 ?01""Om   
advertisement addressed to shareholders 在报章刊登的致股东通告 K@u."eaD  
advice for collection 托收通知书 "+ JwS  
advice of drawing 提款通知书;汇票通知书 $}c@S0%P"  
advice of payment 付款通知 9%k.GE  
Advisory Committee [Securities and Futures Commission] OU5|m%CmO  
谘询委员会〔证券及期货事务监察委员会〕 P!&CH4+  
Advisory Committee on Diversification 经济多元化谘询委员会 :^L]Da3  
affidavit 誓章;遗产申报誓章 SG o:FG  
affidavit of no receipt 述明无收款的誓章 $Lbe5d?\  
affiliate 联号;联营公司;附属公司 8q LgB  
affiliated company 附属公司;联号;联营公司 %Yn)t3d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >u[1v  
affordability 负担能力 $%"}N_M  
African Development Bank [AfDB] 非洲开发银行  s !vROJ  
after-acquired property 事后取得的财产 wLp t2b8S  
after-hours dealing 市后交易 ])l[tVHm  
after-tax profit 税后盈利;税后利润;税后溢利 sN) .Jo  
agency agreement 代理协议 PvBbtC-9b  
agency expenses 代理机构的开支 3jVm[c5%]  
agency fee 代理费 )'CEWc%  
Agency Law 《代理法》 !>);}J!e]  
agent 代理人;承销人 5K-)X9z?  
agent of company 公司代理人 *M<=K.*\G  
agent's fee 代理人费;经纪费 ]<?)(xz  
aggregate 总计;总数;总体数字 1KR|i"  
aggregate amount 总款额;总额 &>b1ES.>  
aggregate assets and liabilities 总体资产与负债 ?B!ZqJ#  
aggregate at constant price 按固定价格计算的总体数字 ~0{Kga  
aggregate demand 总需求 32FGDM  
aggregate gross position 总持仓量 pNWp3+a'  
aggregate limit 总限额 IbaL.t\>  
aggregate of salaries tax 合计薪俸税 _Cs}&Bic_  
aggregate performance 总体表现;总体业绩 T/6=A$4 #  
aggregate supply 总体供应 TmZ[?IL,  
aggregate surplus 总盈余 6(^9D_"@  
aggregate total 整体总额 w1G.^  
aggregate value 总值;合计价值 d iLl>z  
aggregated basis 合计基准 lH>XIEj  
aggregated net chargeable income 合计应课税入息实额 <|G~S<y}  
aggregation 合并计算;合计;总和 #iDFGkK/  
aggregation of incomes of husband and wife 夫妇入息合并计算 ! HC<aWb  
aggregation of property 财产的总和 BT#g?=n#`  
agio 差价;贴水 }f'1x%RS^  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ng*E9Puu[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment A:J{  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Xkm2C)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <5}du9@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 u@'zvkb@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment A+DYIS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X&8,.=kt"  
agreement for a settlement 授产协议 `R?W @,@'  
agreement for assignment 转让协议 sB/s17ar  
agreement for sale 售卖协议;买卖协议 p>O< "X@  
agreement for sale and purchase 买卖协议 X1dG'PQ  
agreement for the payment of interest 支付利息协议 GP'Y!cl  
agreement for the repayment of money 还款协议 :vT%5CQ  
agreement of reinsurance 再保险协议 6x{IY  
Agricultural Bank of China 中国农业银行 :J-5Q]#  
air passenger departure tax 飞机乘客离境税 l!` 0I] }  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 * XGBym  
airport tax 机场税 @&B!P3{f  
alcohol duty 酒精税 ~l6Y<-!  
alienation 让与;让渡;转让 9v2 ;  
alimony 生活费;赡养费 [![ (h %  
All Ordinaries Index [AOI] 所有普通股指数 A\.*+k/B  
all risks 全险;综合险 !c($C   
All Sales Record for Stock Market 《股票市场成交报告》 _If?&KJ r  
Allied Capital Resources Limited 新联财务有限公司 Vatt9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R!qrb26k  
allocation letter 拨款信件 (W!$6+GT  
allocation of fund 分配款项;预留款项 DdO '  
allocation of profit 利润分配;溢利分配 mhuaXbr  
allocation warrant 拨款令 PtOnj)Q  
allotment 分配;配股 ybO,~TQ  
allotment notice 股份配售通知;配股通知 .Y.# d7TA  
allotment of shares 股份分配 mK4|=Q  
allowable 可获宽免;免税的 ;BVhkW A  
allowable business loss 可扣除的营业亏损 j!)p NZW.<  
allowable expenses 可扣税的支出 LTct0Gh  
allowance 免税额;津贴;备抵;准备金 db~:5#*  
allowance for debts 债项的免税额  O+j:L  
allowance for depreciation by wear and tear 耗损折旧免税额 :n9^:srGZH  
allowance for funeral expenses 殡殓费的免税额 H\bIO!vb  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L|w-s4L  
allowance for repairs and outgoings 修葺及支出方面的免税额 _AbEQ\P{  
allowance to debtor 给债务人的津贴 #wiP{+%b  
alteration of capital 资本更改 dhkpkt<G8  
alternate trustee 候补受托人 4] 1a^@?  
amalgamation 合并 2GzpWV(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AMz=HN  
ambit of charges 征税范围;收费范围 R!G7;m'N1  
amended valuation 经修订的估值 Yk?q7xuT  
American Commodities Exchange 美国商品交易所 G'f"w5%qZv  
American Express Bank Limited 美国运通银行 <DS6-y  
American Stock Exchange 美国证券交易所 N2e<Y_T  
amortization 摊销 ]SgeZ07  
amount due from banks 存放银行同业的款项 @~3c;9LkY  
amount due from banks abroad 存放海外银行同业的款项 3wl>a#f  
amount due from holding companies 控股公司欠款 i@L2W>{P  
amount due from local banks 存放本港银行同业的款项 /)TEx}wk  
amount due to banks 银行同业的存款 }}1Q<puM  
amount due to banks abroad 海外银行同业的存款 E ET 2|*}  
amount due to holding companies 控股公司存款 V p{5Kxq  
amount due to local banks 本港银行同业的存款 Y_sVe  
amount due to outport banks 外埠银行同业的存款 s3 $Q_8H  
amount for note issue 发行纸币的款额 R2W_/fsG  
amount of bond 担保契据的款额 -+_&#twU  
amount of consideration 代价款额 ;$< ek(i7  
amount of contribution 供款数额 }wXD%X@)l  
amount of indebtedness 负债款额 4N j?UDa  
amount of principal of the loan 贷款本金额 )7J>:9h  
amount of rates chargeable 应征差饷数额 MNC!3d(D\R  
amount of share capital 股本额 B,,d~\  
amount of sums assured 承保款额 >,Z{wxz J  
amount of variation 变动幅度 -+|[0hpw  
amount of vote 拨款数额 v1)6")8o+  
amount payable 应付款额 Bn q\Gg  
amount receivable 应收款额 qw1J{xoHW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AAgA]OD,  
analysis 分析 ?%Fk0E#>2  
ancillary risk 附属风险 UULL:vqq  
annual account 周年帐目;周年帐目报表;年度决算;年结 \ 6 a  
annual accounting date 年结日期 z?[DW*  
annual allowance 每年免税额;年积金;年度津贴;年津 k)Wz b  
annual balance 年度余额 zX`RN )C  
annual disposable income 每年可动用收入 F9w&!yW:  
annual estimates 周年预算 KW^aARJ)  
annual fee 年费 J7o?h9  
annual general meeting 周年大会 Xs@ ^D,  
annual growth rate 年增率;每年增长率 Hc|U@G  
annual long-term supplement 长期个案每年补助金 *pp1Wa7O  
annual pensionable emolument 可供计算退休金的年薪 ^^uD33@_  
annual report 年报 +9CUnRv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *'-^R9dN.S  
annual return 周年报表;周年申报表;每年报税表格 IoOnS)  
Annual Return Rules 《周年报表规则》 !@k@7~i  
annual review of consumer prices 每年消费物价回顾 MDt?7c  
annual roll-forward basis 逐年延展方式 c\MDOD%9  
annual salary 年薪 \-ws[  
annual statement 年度报表;年度决算表 V.:A'!$#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )W|jt/  
annuitant 年金受益人 p>3'77 V  
annuity 年金 mC(t;{  
annuity contract 年金合约 %;$Y|RbmqE  
annuity on human life 人寿年金 _B FX5ifK  
antecedent debt 先前的债项 38i,\@p`9$  
ante-dated cheque 倒填日期支票 3 ?~+5DU  
anticipated expenditure 预期开支 zAJUL  
anticipated net profit 预期纯利 @8yFM%  
anticipated revenue 预期收入 S]O Hv6  
anti-inflation measure 反通货膨胀措施 ,>v9 Y#U  
anti-inflationary stance 反通货膨胀立场 Ct+%  
apparent deficit 表面赤字 o1+]6s+j}  
apparent financial solvency 表面偿债能力 ,6\f4/  
apparent partner 表面合伙人 :exuTn  
application for personal assessment 个人入息课税申请书 ',Pk>f]AB-  
application of fund 资金应用 x~tQYK   
application to release as liquidator and to destruct the books of accounts and documents 5N<v'6&=  
申请免除清盘人职务及毁灭帐簿与文件 Z"Ni Y  
appointed actuary 委任精算师 'fFdqsXr  
appointed auditor 委任核数师;委任审计师 +Q0-jS#d  
appointed trustee 委任的受托人 S'p`ECfVMA  
appointer 委任人 2tm-:CPG  
apportioned pro rata 按比例分摊 tuV?:g?  
apportionment 分配;分摊 >Fk `h=Wd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T?{9Z  
apportionment formula 分摊方程式 v=-3 ,C  
apportionment of estate duty 遗产税的分摊 "e<. n  
appraisal 估价;评估 z}8L}:  
appreciable growth 可观增长 :=v{inN  
appreciable impact 显着影响 -wMW@:M_  
appreciable increase 可观增长 b)^ZiRW``  
appreciation 增值;升值 -GVG1#5  
appreciation against other currencies 相对其他货币升值 HWOs@ !cL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PGl-2Cr  
appreciation tax 增值税 } /3pC a  
appropriation 拨款;拨用;拨付 "m;]6B."  
appropriation account 拨款帐目 z}&C(m:al  
Appropriation Bill 拨款法案 ^ZWFj?`\UV  
appropriation-in-aid system 补助拨款办法 V_622~Tc/[  
approved assets 核准资产 W+C_=7_  
approved basket stock 认可一篮子证券 8;&S9'ci  
approved budget 核准预算 g@VndAp  
approved charitable donation 认可慈善捐款 _rdj,F8  
approved charitable institution 认可慈善机构 0(9@GIT  
approved currency 核准货币;认可货币 Am0C|(#Xm  
approved estimates 核准预算 q*TKs#3  
approved estimates of expenditure 核准开支预算 g_c)Ts(  
approved overseas insurer 核准海外保险人 bv>lm56  
approved overseas trust company 核准海外信托公司 jZ,[{Z(N   
approved pooled investment fund 核准汇集投资基金 a;(zH*/XK  
approved provident fund scheme 认可公积金计划 JMl hBh  
approved provision 核准拨款 utJVuJw:t  
approved redeemable share 核准可赎回股份 #(g+jb0E  
approved regional stock 认可地区性证券 b7sE  
approved retirement scheme 认可退休金计划 m>dcb 6B+g  
approved subordinated loan 核准附属贷款 y]f^`2L!8>  
arbitrage 套戥;套汇;套利 lA-!~SM v"  
arbitrageur 套戥者;套汇者 ey\{C`(__y  
arbitrary amount 临时款项 UZXcKl>u  
arrangement 措施;安排;协定 s Xk?.A_D  
arrears 欠款 )pn7DIXG  
arrears of pay 欠付薪酬 ai  _fN  
arrears of revenue 逾期未收税款;逾期未收的帐项 B00wcYM<1r  
articles of association 组织章程;组织细则;组织章程细则 ^|i\d \  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0W%}z}/ N  
ascertainment of profit 确定利润 `R52{B#&/  
"Asia Clear" “亚洲结算系统” 7P^{*!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mKQST ]5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fB,1s}3Hn  
Asian Development Fund [ADF] 亚洲发展基金 W)msaq,  
Asian dollar bond 亚洲美元债券 "u8o?8+q~  
Asian dollar market 亚洲美元市场 G,|]a#w&v.  
Asian dollar rate 亚洲美元利率 B~g05`s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |$?Ux,(6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \(U"_NPp  
asked price 沽盘;喊价;索价;卖方报价 T_tDpq_|  
assessable income 应评税入息 'EET3R K-S  
assessable loss 应评税亏损 Yj7= T%5  
assessable profit 应评税利润 /,N!g_"Z  
assessable value 应评税值 >dvWa-rNUT  
assessed profit 估定利润 Bx : So6:  
assessed value 经评估价值 %i -X@.P  
assessment 评税;评定;估价;评税单 ^lc}FN  
assessment number 评税编号;估价编号 :`u&TXsu  
assessment of additional tax 补加税评税 K[>@'P}y  
assessment of performance 业绩评估;实绩评价 UtBlP+bE?y  
Assessor 评税主任 }A)36  
asset price bubbles 资产价格泡沫 Zjic"E1  
asset-backed securities 具资产保证的证券 UQ.D!q  
assets accretion 资产增值 [q+e]kD  
assets and liabilities 资产与负债 H@2"ove-uC  
assets betterment statement 资产递增表;资产改进表 j_'rhEdLP  
assets lending 实物放款;有抵押贷款 @f5@0A\0  
assets of the company passing on the death 死者去世时转移的公司资产 :&0yf;>v  
assets pledged as security for liabilities 用作负债抵押的资产 :{i$2\DH6  
assets portfolio 资产投资组合 bqQO E4;  
assets price 资产价格 {.3  
assets quality 资产质素 @Gn?8Ur%  
assets realization 资产变现 VXc+Wm*W  
assets refinancing arrangement 资产再集资安排 j*La ,iF  
assets securitization 资产证券化 k4F"UG-`  
assets situated outside Hong Kong 在香港以外地方的资产 $,e?X}4  
assets stripping 削减资产;拆卖资产 )y/DGSd  
assets value 资产值 f{^M.G@  
assignee 承让人 k#Ez  
assignment 转让;转让书;转让契 <K#'3&*$s  
assignment of interest 权益转让 (4 /]dTb  
assignment of letters patent and trade mark 专利证书及商标转让 W93JY0Ls9|  
assignment of property 物业转让;物业转让书 &I}T<v{f  
assignment right 转让权 Q),3&4pM  
assignor 转让人 s\Pt,I@Y_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !(]dz~sM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g#'fd/?Q  
associate member 附属会员 x*R8^BA]pR  
associated body corporate 相联法人团体 "h;;.Y8e  
associated company 相联公司;联属公司 ( ztim  
associated corporation 相联法团 Y=:KM~2hv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o!=l B fI  
公认会计师公会〔英国〕 /y9J)lx  
Association of Futures Exchange Brokers 香港期货经纪协会 i2FD1*=/?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q1TW?\pjb:  
association of underwriters 承保人组织 P"bknXL  
assumption of control 接管 m/<F 5R  
assurance 担保;保险;转易;转易书 :(l $^ M  
assurance of interest 权益的转易 O\4+_y  
at 19XX price 按一九XX年价格计算 ?bt`fzX{l  
at a discount 按赔价计算;按贴水价格计算;打折扣 5rfH;`  
at a premium 按溢价计算;按升水价格计算 [<Os~bfOv  
at call 通知付款;按通知 ia^%Wg7  
at constant market price 按固定市价计算 5qd_>UHp  
at constant price 按固定价格计算 ovDJ{3L6O  
at cost 按成本计算 t8DL9RW'  
at current market price 按当时市价计算;按现时市价计算 &>W  (l.  
at current price 按当时价格计算;按现时价格计算 p]h*6nH>~  
at factor cost 按要素成本计算;按生产要素成本计算 `*" H/QG  
at money-of-the-day price 按付款当日价格计算 (zs4#ja2,  
at or better 按指定或较佳价位〔买卖指令〕 p2Dh3)&  
at par 按面值计算;平价 < g3du~  
at sight 见票即付 rQcRjh+E H  
at the close 按收市盘 U R1JbyT  
at the opening 按开市盘 B.22 DuE#  
attestation 见证;见证条款 0i5y(m&7  
at-the-money option 平价期权 bB:r]*_ s]  
attorney 受权人;受托代表人 3`fJzS%O  
attornment 新拥有人承认书 +HOCVqx  
attributable profit 可归属利润 :WK"-v  
attributable share value 可归属股份价值 _(oP{w gB  
Auckland Stock Exchange 奥克兰证券交易所 vv2vW=\  
auction 拍卖 ~_ u*\]-  
auctioneer 拍卖商 15xd~V?ai:  
audit 审计;核数 MegE--h  
Audit Commission 审计署 =f4[=C$&`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <G~} N  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Sa;<B:|  
audit review 帐目审查 t;.^K\S4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @K$VV^wp  
audited account 审计帐目;经审计的帐目 %@lV-(5q  
audited annual account 经审计的周年帐目 Lj&1K~U  
audited balance sheet 经审计的资产负债表 n5Nan  
auditor 核数师;核数主任;审计师 :!JpP R5  
auditor's certificate 核数师证明书;审计师证明书 _{LN{iqDv  
auditor's report 核数师报告;审计师报告 *GbVMW[A>  
Aussie bond 澳元债券 I*A0?{  
austerity budget 紧缩预算 3Q'[Ee2-3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .3lGX`d{  
Australia All Ordinaries Index 澳洲所有普通股票指数 gDQkn {T.%  
Australian Dollar [AUD] 澳元 .D8~)ZWN  
Australian Options Market 澳大利亚期权市场 eg"=H50  
Australian Securities Commission 澳洲证券事务监察委员会 aho'|%y)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cOSxg=~>u  
Australian Stock Exchange 澳大利亚证券交易所 n7IL7?!o  
Austrian Schilling [ATS] 奥地利先令 `z|= ~  
authentication 认证;鉴证 pk-yj~F}  
authority to purchase 委托购买证;委购书 NP K#].F  
authorization 认可;核准;授权;授权书 V_&GYXx(J  
authorization by direction 指示授权 Zm%VG(l  
authorization by instruction 指令授权 kmm  
authorization by warrant 令状授权 E rop9T1  
authorization of unit trust 单位信托的认可 @br@[RpB  
authorized agent 指定代理人 ?HrK\f3wWO  
authorized capital 法定资本 lLuID  
authorized clerk 出市员 =X-^YG3x  
authorized dealer 认可交易商 vk  @%R  
authorized financial institution 认可财务机构 1.# |QX  
authorized fund 认可基金 "?apgx 6  
authorized fund house 获授权的基金公司;认可基金公司 j5L)N  
authorized institution 认可机构 KX?o nsZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )W&o?VRfO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GWF/[%  
authorized insurer 获授权保险人;获认可承保人 qbS'|--wH  
authorized investment 特准投资项目 &/Eg2  
authorized person 获授权人 Lw*;tL<,  
authorized representative 获授权代表 9[cp7 Rcb  
authorized share capital 法定股本 fCgBH~w,9  
automated quotation system 自动报价系统 ecr886  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ua):y) A  
自动交易系统〔香港期货交易所有限公司〕 L|&'jH)  
automatic adjustment mechanism 自动调整机制 $.H:8^W  
automatic adjustment system 自动调整系统 $/u1chf  
Automatic Clearing House 自动票据交换所 -O'{:s~  
automatic exchange rates accumulation system 自动化汇率累集系统 )!tCC-Cr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FH)t:!#  
automatic teller machine [ATM] 自动柜员机 CzYGq  
autopay 自动转帐 =%!e(N'p  
available assets 可用资产 T}C2e! _O  
available fiscal reserve 现存财政储备 7#QLtU  
available profit 可用利润 OnZF6yfN=3  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 b,nn&B5@{  
average 平均;平均数;海损 OE_ QInb<  
average basic salary 平均基本薪金 Lj}>Xy(7<  
average consumer expenditure 平均消费开支;一般消费开支 ;W]D ~X&  
average cost 平均成本 &!ED# gs  
average cost of land production 增辟土地平均成本 ?2{bKIV_  
average daily turnover 平均每日成交额 _|N}4a  
average daily wage rate 平均每日工资率 #@9)h  
average expenditure pattern 平均开支模式 G+0><,S  
average growth rate 平均增长率 9]"S:{KSCn  
average net fixed assets 固定资产平均净值 ac9qj  
average of relatives 相对价格平均数 v @:~mwy  
average price 平均价格 kr%2w  
average propensity to consume 平均消费倾向;一般消费倾向 @.'z* |z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =WC-Sj{I  
average rate 平均率 !RS9%ES_?  
average revenue 平均收入;平均收益 rJ'/\Hh5P  
average stock 平均库存;平均存货 puOC60zI  
average yearly rent 平均年租 K*~]fy  
avoidance of double taxation 避免双重课税 _@Y"$V]=Vt  
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 iZaeoy  
g?B3!,!9  
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