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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: IV *}w"r  
A share A股;甲类股份 ]-6 G'i?  
abatement of tax 减税;减扣免税额 'G^=>=w|Nv  
ABN AMRO Bank N.V. 荷兰银行 H)p{T@  
above-the-line expenditure 线上项目支出;经常预算支出 \yxr@z1_b  
above-the-line receipt 线上项目收入;经常预算收入  lG{J  
ABSA Asia Limited 南非联合亚洲有限公司 I;7{b\t Q  
absolute change 绝对数值变更 Rpr# ,|  
absolute expenditure 实际开支 'e&4#VLH^  
absolute guideline figure 绝对准则数字 2::T,Z  
absolute interest 绝对权益 N>~*Jp2;  
absolute order of discharge 绝对破产解除令 uJWX7UGuz  
absolute profit margin 绝对利润幅度 QIw.`$H+  
absolute value 实值;绝对值 R%Z} J R.  
absolutely vested interest 绝对既得权益 Ne[O9D 7  
absorbed cost 已吸收成本;已分摊成本 X#o:-FKf  
absorption 吸收;分摊;合并 OT[t EqQ  
absorption rate 吸收率;摊配率;分摊率 BgRiJFa.d[  
ACB Finance Limited 亚洲商业财务有限公司 KGJB.<Be  
acceptable form of reciprocity 合理的互惠条件 6!'yU=Z`  
acceptable rate 适当利率;适当汇率 _% P%~`?!  
acceptance agreement 承兑协议 QZ`<+"a0  
acceptance for honour 参加承兑 &Jn%2[;  
acceptor 承兑人;接受人;受票人 ]_Qc}pMF&  
acceptor for honour 参加承兑人 YlA=? X  
accident insurance 意外保险 Bm?Ku7}.  
Accident Insurance Association of Hong Kong 香港意外保险公会 %>bwpN  
accident insurance scheme 意外保险计划 xXbW6aI"  
accident year basis 意外年度基准 QQw^c1@  
accommodation 通融;贷款 ,s2.l/5r;C  
accommodation bill 通融票据;空头票据 YK-R|z6K  
accommodation party 汇票代发人 <L`R!}  
account balance 帐户余额;帐户结余 h"'f~KM9a>  
account book 帐簿 vxgm0ZOMN  
account collected in advance 预收款项 2H /a&uo@n  
account current book 往来帐簿 oM VJ+#[x  
account of after-acquired property 事后取得的财产报告 *Dn{MD7,M  
account of defaulter 拖欠帐目 AE$)RhY`  
account payable 应付帐款 upJishy&I  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  [ ~E}x  
account receivable 应收帐款 P-mrH  
account receivable report 应收帐款报表 Glwpu-@X  
account statement 结单;帐单;会计财务报表 {Xp.}c  
account title 帐户名称;会计科目 ?-VN+ d7  
accountant's report 会计师报告 <Du*Re6g  
Accountant's Report Rules 会计师报告规则 VMHY.Rf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 94R+S-|P  
Accounting Arrangements 《会计安排》 kb6v2 ^8H  
accounting basis 会计基础 Yv;aQF"a  
accounting by Official Receiver 破产管理署署长呈交的帐目 -lp_~)j^  
Accounting Circular 《会计通告》 8sg *qQ  
accounting class 会计类别 XC$~!  
accounting date 记帐日期;会计结算日期 +!<`$+W  
accounting for money 款项核算 #-W5$1  
Accounting Officer 会计主任 M{H&5 9v  
accounting period 会计报告期;会计期 '71btd1  
accounting policy 会计政策;会计方针 |WX4L7yrhK  
accounting practice 会计惯例 Fzu{,b  
accounting principle 会计准则 yx-"YV}5  
accounting record 会计记录 e,BJD>N ?  
accounting report 会计报告 o]Ki+ U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?m!FM:%  
Accounting Society of China 中国会计学会 D%A-& =  
accounting statement 会计报表 j oG>=o  
accounting system 会计制度;会计系统 IlrmXSr  
accounting transaction 会计事项;帐务交易 5J;c;PF  
accounting treatment 会计处理 3LmHH =  
accounting year 会计年度 %Xl@o  
accretion 增值;添加 *" )[Srbg  
accrual 应计项目;应累算数目 ~IXfID!8  
accrual basis 应计制;权责发生制 ,Tx8^|b#F  
accrual basis accounting 应计制会计;权责发生制会计 u *< (B  
accrue 应累算;应计 ".\(A f2  
accrued benefit 应累算利益 HL?pnT09  
accrued charges 应计费用 cG?266{g  
accrued cumulative preference share dividend 应累算的累积优先股股息 9V&LJhDQ  
accrued expenses 应累算费用 J3]m*i5A  
accrued interest payable 应付利息;应计未付利息 IFY !3^;zO  
accrued interest receivable 应收利息;应计未收利息 lySaJ d  
accrued right 累算权益 &<V~s/n=6?  
accruing profit 应累算的利润 El%(je,|  
accumulated fiscal reserve 累积财政储备 `g=~u{ 0  
accumulated profit 累积利润;滚存溢利 H]e 2d|  
accumulated reserve 累积储备 ,zFN3NLtA  
accumulation of surplus income 累积收益盈余 ry0 =N^  
acquired assets 既得资产 cF2/}m]  
acquisition 收购;购置;取得 hs4r5[  
acquisition cost 购置成本 >UMnItq(l  
acquisition expenses 购置费用 C#Jj;Gd  
acquisition of 100% interest 收购全部股权 0"`skYJ@  
acquisition of control 取得控制权 ;qMlGXW*q  
acquisition of fixed assets 购置固定资产 (R-Q9F+;  
acquisition of shell “买壳” ooQ(bF  
acquisition price 收购价 r . ^&%D  
act of God 天灾 ;j=1 oW  
acting partner 执事合伙人 m!_ghD{5h  
active market 买卖活跃的市场;交投畅旺的市场;旺市 sYpogFfV  
active partner 积极参与的合伙人 BE~[%6T7  
active trading 交投活跃 &UR/Txnu  
actual circulation 实际流通 7%"7Rb^@  
actual cost 实际成本 %Qq)=J<H ;  
actual expenditure 实际开支;实际支出 ;^]A@WN6_  
actual income 实际入息;实际收入;实际收益 &/9oi_r%r  
actual market 现货市场 YqgW8 EM  
actual price 现货价;实际价格 CvJEY  
actual profit 实际利润 :(Bi {cw  
actual quotation 实盘;实际价位;实际报价 @_3$(*n$~  
actual year basis 按实际年度计算 U5"OhI  
actuals 实货 mI#; pO2  
actuarial investigation 精算调查 ?miM15XI  
actuarial principle 精算原则 *\",  qMp  
actuarial report 精算师报告 gN~y6c:N  
Actuarial Society of Hong Kong 香港精算学会 wjOAgOC  
actuarial valuation 精算师估值 98^6{p  
actuary 精算师 VKz<7K\/  
ad referendum agreement 暂定协议;有待覆核的协定 c ?XUb[  
ad valorem duty 从价税;按值征税 i:ZA{hA`c  
ad valorem duty system 从价税制 ,np`:fBMy  
ad valorem fee 从价费 u,:`5*al{  
ad valorem tariff 从价关税 B_glyC  
additional allowance 额外免税额 "~C#DZwt{  
additional amount for unexpired risk 未过期风险的额外款额 dRm'$ G9  
additional assessable profit 补加应评税利润 "b4iOp&:=  
additional assessment 补加评税 ~-wJ#E3g  
additional commitment 额外承担 .N&}<T[  
additional commitment vote 额外承担拨款 3ohcHQ/a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MXk. 2  
additional dependent parent allowance 供养父母额外免税额 [oLQd-+  
additional provision 额外拨款 XS 8~jBjx  
additional stamp duty 附加印花税 - oBas4J  
additional tax 补加税罚款;补加税款 yX3H&F6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ba|}C(Ws?  
adjudged bankrupt 被裁定破产 i0Q _f!j  
adjudicated bankrupt 裁定破产人 Eu.qA9,@U  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 @H0%N53nE  
adjudication of bankruptcy 裁定破产;宣告破产 #l#[\6  
adjudication of insolvency 裁定无力偿还债务 MmH_gR  
adjusted actual 经调整的实数;调整后的实数 KxmPL  
adjusted current assets 经调整的流动资产;调整后的流动资产 fMPq  
adjusted figure 经调整的数字;调整后的数额 ?3,tG z)  
adjusted liabilities 经调整的负债;调整后的负债 i03}f%JnuO  
adjusted loss 经调整的亏损;调整后的亏损 3}{5 X'  
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 eZ5}O0sfp  
adjusted profit 经调整的利润;调整后的利润 `)M\(_  
adjusted surplus 经调整的盈余额;调整后的盈余额 l~TIFmHkh%  
adjusted value 经调整的价值;调整后的价值 Ej09RO"pB  
adjustment 调整;修订;理算〔保险〕 5|G3t`$pa  
adjustment centre 调剂中心 #aY<J:Nx  
adjustment lag 调整过程的时间差距;调整时差 .y9rM{h}b  
adjustment mechanism 调整机制 fhIj+/{_O  
adjustment of loss 亏损调整 ~Z6p3# !o  
adjustment process 调整过程;调整程序 c_$&Uii  
adjustment range 调整幅度 p[F=LP  
administered exchange rate 受管制汇率 ^.kAZSgO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZQ-`l:G  
administration expenses 行政费用 qbq<O %g=  
administration fee 手续费;行政费 iv z?-X4]  
administration in bankruptcy 破产管理 `W$0T;MPF  
administration order 遗产管理令 y{Y+2}Dv/  
administrator 管理人;遗产管理人 m4SXH> o  
administrator of the estate 遗产管理人 I= h4s(  
admission of debt 债项承认书 ^}/ E~Sg7\  
admission of proof 接纳债权证明 ro^6:w3O^  
advance 放贷款项;垫付款项;预支款项;预付款项 :CST!+)o  
advance account 暂支帐目;预付款帐户 3p 1EScH  
advance compensation 预付补偿金 Q=L$7   
advance from shareholder 股东垫款 d3=6MX[c  
advance pending reimbursement 预支以待日后付还 <ivqe"m  
advanced economy 先进经济体系 dFP-(dX#  
advancement 预付;预付财产 Y:!/4GF  
advances warrant 垫款令 D7WI(j\  
advancing 贷出 MRg\FR 2>1  
adverse balance 逆差 `Ivw`}L  
adverse exchange 逆汇 "K+N f  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?WQd  
advice for collection 托收通知书 a;'E}b{`F  
advice of drawing 提款通知书;汇票通知书 x #X#V\w=  
advice of payment 付款通知 A6UdWK  
Advisory Committee [Securities and Futures Commission] a}qse5Fr  
谘询委员会〔证券及期货事务监察委员会〕 M`+e'vdw  
Advisory Committee on Diversification 经济多元化谘询委员会 k CW!m  
affidavit 誓章;遗产申报誓章 gUH'DS]{  
affidavit of no receipt 述明无收款的誓章 3pTS@  
affiliate 联号;联营公司;附属公司 g t^]32$  
affiliated company 附属公司;联号;联营公司 K[LVT]3 n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (o6[4( G  
affordability 负担能力 |IX`(  
African Development Bank [AfDB] 非洲开发银行 ELrZ8&5G  
after-acquired property 事后取得的财产 L>~@9a\jO  
after-hours dealing 市后交易 Fi?Q 4b  
after-tax profit 税后盈利;税后利润;税后溢利 j*H;a ?Y  
agency agreement 代理协议 \5_P5q:`  
agency expenses 代理机构的开支 h%1~v$W`  
agency fee 代理费 &ap`}^8pM  
Agency Law 《代理法》 vpeBQ=2\  
agent 代理人;承销人 6a%:zgkOpu  
agent of company 公司代理人 -_EY$ ?4  
agent's fee 代理人费;经纪费 )`s;~_ZZ  
aggregate 总计;总数;总体数字 uH ny ]  
aggregate amount 总款额;总额 !M]%8NTt2  
aggregate assets and liabilities 总体资产与负债 ZO%fS'n  
aggregate at constant price 按固定价格计算的总体数字 3Zaq#uA  
aggregate demand 总需求 L* k hj3;  
aggregate gross position 总持仓量 @!":(@3[  
aggregate limit 总限额 dE5 5  
aggregate of salaries tax 合计薪俸税 8_<&f%/  
aggregate performance 总体表现;总体业绩 18O@ 1M  
aggregate supply 总体供应 YHO;IQ5  
aggregate surplus 总盈余 M$&WM{Pr^  
aggregate total 整体总额  `CA G8D  
aggregate value 总值;合计价值 ?z5ne??  
aggregated basis 合计基准 = GH@.3`X  
aggregated net chargeable income 合计应课税入息实额 `i t+D  
aggregation 合并计算;合计;总和 'NT#(m%  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^sT +5M^  
aggregation of property 财产的总和 5Cc6 , ]  
agio 差价;贴水 e0v9uQ%F5  
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》 ` $.X[\*U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ERfd7V<c>  
《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》 W+d 9cM=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f.b8ZBNj>  
《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》 FG>;P]mvp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pAJ=f}",]E  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IwTr'}XIw  
agreement for a settlement 授产协议 VO. -.  
agreement for assignment 转让协议 W>p\O9BG  
agreement for sale 售卖协议;买卖协议 LKR==;qn  
agreement for sale and purchase 买卖协议 3AdP^B<  
agreement for the payment of interest 支付利息协议 %rM-"6Q  
agreement for the repayment of money 还款协议 JdaFY+f :  
agreement of reinsurance 再保险协议 c&Gz> L  
Agricultural Bank of China 中国农业银行 6-*~ t8  
air passenger departure tax 飞机乘客离境税 O%YjWb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \g~ws9'~  
airport tax 机场税 \yih 1Om>~  
alcohol duty 酒精税 _-@ZOhw&  
alienation 让与;让渡;转让 P<>[e9|  
alimony 生活费;赡养费 Rz.i/w g}  
All Ordinaries Index [AOI] 所有普通股指数 s~'9Hv9  
all risks 全险;综合险 * T JBPM,  
All Sales Record for Stock Market 《股票市场成交报告》 x9xzm5  
Allied Capital Resources Limited 新联财务有限公司 'fS?xDs-v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v\fzO#vj  
allocation letter 拨款信件 ijvNmn1k  
allocation of fund 分配款项;预留款项 f zLANya  
allocation of profit 利润分配;溢利分配 E/:+@'(k  
allocation warrant 拨款令 jv*Dg (  
allotment 分配;配股 c*.G]nRc  
allotment notice 股份配售通知;配股通知 k!Vn4?B"k  
allotment of shares 股份分配 Q8 -3RgAw  
allowable 可获宽免;免税的 ,"@w>WL<9  
allowable business loss 可扣除的营业亏损 L&:M8xiA~$  
allowable expenses 可扣税的支出 OF-E6bc  
allowance 免税额;津贴;备抵;准备金 ])N|[|$  
allowance for debts 债项的免税额 z8g=;><  
allowance for depreciation by wear and tear 耗损折旧免税额 ?O!]8k`1$  
allowance for funeral expenses 殡殓费的免税额 p:Iw%eZ:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =8O}t+U  
allowance for repairs and outgoings 修葺及支出方面的免税额 53bM+  
allowance to debtor 给债务人的津贴 {VBR/M(q  
alteration of capital 资本更改 kclp}  
alternate trustee 候补受托人 grGhN q  
amalgamation 合并 .H Fc9^.*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <"N:rn{Qq  
ambit of charges 征税范围;收费范围 !)NYW4"  
amended valuation 经修订的估值 ~GSpl24W<  
American Commodities Exchange 美国商品交易所 +z+ F-  
American Express Bank Limited 美国运通银行 +:}kZDl@ X  
American Stock Exchange 美国证券交易所 )r=9]0=  
amortization 摊销 "P MO  
amount due from banks 存放银行同业的款项 '-`O. 4u  
amount due from banks abroad 存放海外银行同业的款项 |drf"lX<{  
amount due from holding companies 控股公司欠款 R'Sa?6xS4  
amount due from local banks 存放本港银行同业的款项 R_maNfS]Z  
amount due to banks 银行同业的存款 <[bQo&B2 E  
amount due to banks abroad 海外银行同业的存款 JK[T]|G  
amount due to holding companies 控股公司存款 pV8[l)J  
amount due to local banks 本港银行同业的存款 }(m1ql  
amount due to outport banks 外埠银行同业的存款 4/b(Y4$,[r  
amount for note issue 发行纸币的款额 ,cLH*@  
amount of bond 担保契据的款额 g&Z"_7L~  
amount of consideration 代价款额 N A8 sN  
amount of contribution 供款数额 _jW>dU^B  
amount of indebtedness 负债款额 9p5= _  
amount of principal of the loan 贷款本金额 yGRR8F5>(  
amount of rates chargeable 应征差饷数额 M/*Bh,M`  
amount of share capital 股本额 *K`x;r  
amount of sums assured 承保款额 (m6EQoW^s+  
amount of variation 变动幅度 ^#2xQ5h  
amount of vote 拨款数额 Umij!=GPG^  
amount payable 应付款额 RZ*<n$#6  
amount receivable 应收款额 </,.K`''W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cxgE\4_u"  
analysis 分析 1^S'sWwe  
ancillary risk 附属风险 l@xWQj9  
annual account 周年帐目;周年帐目报表;年度决算;年结 87pnSj/X"  
annual accounting date 年结日期 'gYg~=  
annual allowance 每年免税额;年积金;年度津贴;年津 z23#G>I&  
annual balance 年度余额 46ILs1T6  
annual disposable income 每年可动用收入 ;"D~W#0-v  
annual estimates 周年预算 >8%M*-=p  
annual fee 年费 Ha?G=X  
annual general meeting 周年大会 lHcA j{6  
annual growth rate 年增率;每年增长率 C(}^fJ6r  
annual long-term supplement 长期个案每年补助金 JT}.F!q6E  
annual pensionable emolument 可供计算退休金的年薪 xg?auje  
annual report 年报 }*h47t}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V- /YNRV  
annual return 周年报表;周年申报表;每年报税表格 3\1#eK'TK.  
Annual Return Rules 《周年报表规则》 \Fq1^ 8qa  
annual review of consumer prices 每年消费物价回顾 hv3;irK]&  
annual roll-forward basis 逐年延展方式 <Kg2$lu(_`  
annual salary 年薪 >}CEN  
annual statement 年度报表;年度决算表 @`6}`k  
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 X6'H`E[  
annuitant 年金受益人 z4bN)W )p  
annuity 年金 \Y+")  
annuity contract 年金合约 w=|py>%  
annuity on human life 人寿年金 wE?CvL  
antecedent debt 先前的债项 JwB"\&'1ZS  
ante-dated cheque 倒填日期支票 d @m\f  
anticipated expenditure 预期开支 Vu%n&uF  
anticipated net profit 预期纯利 Yc|uD-y  
anticipated revenue 预期收入 g &*mozs  
anti-inflation measure 反通货膨胀措施 se#@)LtZ  
anti-inflationary stance 反通货膨胀立场 _H8*ReFG  
apparent deficit 表面赤字 j|mv+O  
apparent financial solvency 表面偿债能力 <1K7@Tu  
apparent partner 表面合伙人 St+ "ih%  
application for personal assessment 个人入息课税申请书 TU%bOAKF\  
application of fund 资金应用 "oe!M'aj`1  
application to release as liquidator and to destruct the books of accounts and documents -R:X<eb  
申请免除清盘人职务及毁灭帐簿与文件 w:Ra7ExP  
appointed actuary 委任精算师 *,&S',S-  
appointed auditor 委任核数师;委任审计师 x)_r@l`$ix  
appointed trustee 委任的受托人 |kc@L`7s  
appointer 委任人 6A?8tm/0  
apportioned pro rata 按比例分摊 T<6GcI>A  
apportionment 分配;分摊 ?2ItTrlB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!:)L+$3  
apportionment formula 分摊方程式 uFo/s&6K  
apportionment of estate duty 遗产税的分摊 jM@?<1  
appraisal 估价;评估 ?!y"OrHg  
appreciable growth 可观增长 7h`^N5H.q  
appreciable impact 显着影响 r**f,PDZ  
appreciable increase 可观增长 'g hys1H  
appreciation 增值;升值 ^Q\XGl  
appreciation against other currencies 相对其他货币升值 xNIGO/uI~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nmg{%P  
appreciation tax 增值税 N571s  
appropriation 拨款;拨用;拨付 Mg\TH./Y:  
appropriation account 拨款帐目 Ha218Hy0W  
Appropriation Bill 拨款法案 +>}o;`hPe  
appropriation-in-aid system 补助拨款办法 {m[Wyb(  
approved assets 核准资产 'yr{^Pek  
approved basket stock 认可一篮子证券 9@'4P  
approved budget 核准预算 e2wvc/gG6  
approved charitable donation 认可慈善捐款 NbkK&bz  
approved charitable institution 认可慈善机构 9`Vc  
approved currency 核准货币;认可货币 RG1\=J$:E  
approved estimates 核准预算 > c:Zx!  
approved estimates of expenditure 核准开支预算 qrE0H  
approved overseas insurer 核准海外保险人 ;_N5>3C:  
approved overseas trust company 核准海外信托公司 J@Yj\9U  
approved pooled investment fund 核准汇集投资基金 R6P\T\~E  
approved provident fund scheme 认可公积金计划 8UM0vNk  
approved provision 核准拨款 F0.zi>5  
approved redeemable share 核准可赎回股份 iRt*A6`m+  
approved regional stock 认可地区性证券 N2FbrfNFa  
approved retirement scheme 认可退休金计划 MI*Sq\-i  
approved subordinated loan 核准附属贷款 + zp0" ,2B  
arbitrage 套戥;套汇;套利 pkk4h2Ah  
arbitrageur 套戥者;套汇者 |,sM ST%  
arbitrary amount 临时款项 |}Ph"g2D,  
arrangement 措施;安排;协定 E1(1E?}!  
arrears 欠款 /b%Q[ Ck_  
arrears of pay 欠付薪酬 mb{q(WEPP  
arrears of revenue 逾期未收税款;逾期未收的帐项 B9#;-QO  
articles of association 组织章程;组织细则;组织章程细则 (Ilsk{aB;A  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A[JM4x   
ascertainment of profit 确定利润 _#pnjo   
"Asia Clear" “亚洲结算系统” 8 Z8Y[p  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A3q*$.[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u)~s4tP4  
Asian Development Fund [ADF] 亚洲发展基金 bE I!Ja  
Asian dollar bond 亚洲美元债券 39D }  
Asian dollar market 亚洲美元市场 1exfCm  
Asian dollar rate 亚洲美元利率 ?,XC =}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (>AFyh&3,X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Le@? /  
asked price 沽盘;喊价;索价;卖方报价 3.),bm  
assessable income 应评税入息 c0[k T  
assessable loss 应评税亏损  SFpQ#  
assessable profit 应评税利润 KlO(o#&N  
assessable value 应评税值 lRND  
assessed profit 估定利润 =DMbz`t  
assessed value 经评估价值 UvBnf+,  
assessment 评税;评定;估价;评税单 1VLLo~L%  
assessment number 评税编号;估价编号 3dm'xe tM  
assessment of additional tax 补加税评税 ~ 5"J(  
assessment of performance 业绩评估;实绩评价 X4Xf2aXI  
Assessor 评税主任 Kv?;cu!  
asset price bubbles 资产价格泡沫 VQ<5%+  
asset-backed securities 具资产保证的证券 UH20n{_:  
assets accretion 资产增值 _6rKC*Pe1  
assets and liabilities 资产与负债 `%y5\!X  
assets betterment statement 资产递增表;资产改进表 :hP58 }Q$  
assets lending 实物放款;有抵押贷款 xR}of"  
assets of the company passing on the death 死者去世时转移的公司资产 q"nGy#UWR  
assets pledged as security for liabilities 用作负债抵押的资产 (}~ucI<~  
assets portfolio 资产投资组合 {^m5#f 0"  
assets price 资产价格 )U5u" ]9~  
assets quality 资产质素 4B$bj `h  
assets realization 资产变现 H,|YLKg-|  
assets refinancing arrangement 资产再集资安排 3 Gd|YRtk  
assets securitization 资产证券化 voh^|(:(TH  
assets situated outside Hong Kong 在香港以外地方的资产 >'Hx1;  
assets stripping 削减资产;拆卖资产 or.\)(m#(  
assets value 资产值 f_'"KF[%  
assignee 承让人 bNs[O22  
assignment 转让;转让书;转让契 V6*?$o  
assignment of interest 权益转让 U>A6eWhH  
assignment of letters patent and trade mark 专利证书及商标转让 0jTMZ<&zZ  
assignment of property 物业转让;物业转让书 ^ItAW$T]F  
assignment right 转让权 o?\Gm  
assignor 转让人 tJm{I)G  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 rr )/`Kmv%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -'ZxN'*%  
associate member 附属会员 #90c$ dc  
associated body corporate 相联法人团体 ccMd/  
associated company 相联公司;联属公司 hBy*09Sv  
associated corporation 相联法团 vJThU$s-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]-Lruq#  
公认会计师公会〔英国〕 Wr#~GFg  
Association of Futures Exchange Brokers 香港期货经纪协会 }4KW@L[g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5rN7':(H!%  
association of underwriters 承保人组织 w%2ziwgh  
assumption of control 接管 A:)sg!Lt  
assurance 担保;保险;转易;转易书 ]bu9-X&T&  
assurance of interest 权益的转易 JMePI%#8  
at 19XX price 按一九XX年价格计算 z Lw(@&  
at a discount 按赔价计算;按贴水价格计算;打折扣 y/\ZAtnLo  
at a premium 按溢价计算;按升水价格计算 ;sQ2 0 B'  
at call 通知付款;按通知 pN+I]NgQ  
at constant market price 按固定市价计算 oG\>--  
at constant price 按固定价格计算 W0?JVtq0Z  
at cost 按成本计算 |*1xrM:v~  
at current market price 按当时市价计算;按现时市价计算 r\RFDj  
at current price 按当时价格计算;按现时价格计算 #[(gIOrNn8  
at factor cost 按要素成本计算;按生产要素成本计算 niAZ$w  
at money-of-the-day price 按付款当日价格计算 ?FDJqJM  
at or better 按指定或较佳价位〔买卖指令〕 8})|^%@n  
at par 按面值计算;平价 tWX7dspx/  
at sight 见票即付 z}3di5+P  
at the close 按收市盘 ^XNw$@&',  
at the opening 按开市盘 -;ER`Jqs,  
attestation 见证;见证条款 9C=~1>S  
at-the-money option 平价期权 X2{`l8%Ek  
attorney 受权人;受托代表人 QA,*:qx  
attornment 新拥有人承认书 q;No"_aAd  
attributable profit 可归属利润 Hh\ 4MNl  
attributable share value 可归属股份价值 MYu`c[$jZ  
Auckland Stock Exchange 奥克兰证券交易所 -)>(8f  
auction 拍卖 ``6{T1fQS  
auctioneer 拍卖商 4UVW#Rw{  
audit 审计;核数 1VGpq-4*j  
Audit Commission 审计署 xy vND  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] j@CKO cn2  
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〕 G g(NGT  
audit review 帐目审查 yZ|+VXO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /} a_8iM\  
audited account 审计帐目;经审计的帐目 ?(>k,[n  
audited annual account 经审计的周年帐目 HoL~j({  
audited balance sheet 经审计的资产负债表 H7}g!n?  
auditor 核数师;核数主任;审计师 >~^`5a`$uI  
auditor's certificate 核数师证明书;审计师证明书 XJ O[[G`  
auditor's report 核数师报告;审计师报告 3l$E8?[Zwi  
Aussie bond 澳元债券 gY%OhYtF2  
austerity budget 紧缩预算 ?0uOR *y'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (H P z  
Australia All Ordinaries Index 澳洲所有普通股票指数 )# p.`J  
Australian Dollar [AUD] 澳元 .Nk}Z9L]k  
Australian Options Market 澳大利亚期权市场 Ej{+U  
Australian Securities Commission 澳洲证券事务监察委员会 !. p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hAlPl<BO#V  
Australian Stock Exchange 澳大利亚证券交易所 2'Y{FY_Z  
Austrian Schilling [ATS] 奥地利先令 HmW=t}!  
authentication 认证;鉴证 i`R(7Z  
authority to purchase 委托购买证;委购书 o:H'r7N  
authorization 认可;核准;授权;授权书 }'v{dK  
authorization by direction 指示授权 X8i[fk1.R  
authorization by instruction 指令授权 X:U=MWc>  
authorization by warrant 令状授权 H<$pHyxU  
authorization of unit trust 单位信托的认可 }'PG!+=I  
authorized agent 指定代理人 +;YE)~R?  
authorized capital 法定资本 > n1h^AW  
authorized clerk 出市员 g%ZdIKj!  
authorized dealer 认可交易商 :MK:TJV  
authorized financial institution 认可财务机构 #t){4J  
authorized fund 认可基金 QjI#Cs}w  
authorized fund house 获授权的基金公司;认可基金公司 U&`6&$]  
authorized institution 认可机构 !;TR2Zcn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]F !'M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q)NXyy4BT  
authorized insurer 获授权保险人;获认可承保人 ?n2C  
authorized investment 特准投资项目 dr.**fGYde  
authorized person 获授权人 DE'Xq6#PK  
authorized representative 获授权代表 h>~jQ&\M  
authorized share capital 法定股本 y:~eU  
automated quotation system 自动报价系统 z'?SRK5+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3T"2S[gT  
自动交易系统〔香港期货交易所有限公司〕 7F"3<U@J  
automatic adjustment mechanism 自动调整机制 2XzF k_6H  
automatic adjustment system 自动调整系统 ^g}L`9fL  
Automatic Clearing House 自动票据交换所 [|y`y%  
automatic exchange rates accumulation system 自动化汇率累集系统 p 7 , f6kG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G}182"#4  
automatic teller machine [ATM] 自动柜员机 ThjUiuWe  
autopay 自动转帐 "w>rlsT<O  
available assets 可用资产 f;e_04K  
available fiscal reserve 现存财政储备 k&WUv0  
available profit 可用利润 `Q:de~+AM{  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 {k kAqJ  
average 平均;平均数;海损 J>&[J!>r  
average basic salary 平均基本薪金 SL6mNn9c  
average consumer expenditure 平均消费开支;一般消费开支 yb[{aL^4%  
average cost 平均成本 >_rzT9gX&  
average cost of land production 增辟土地平均成本  fn4=  
average daily turnover 平均每日成交额 E~'q?LJOB  
average daily wage rate 平均每日工资率 y2oB]^z&n  
average expenditure pattern 平均开支模式 CW.&Y?>Tv  
average growth rate 平均增长率 3"^a rK^N  
average net fixed assets 固定资产平均净值 O]c=Yyl  
average of relatives 相对价格平均数 Is4%}J!8  
average price 平均价格 _{N0OX  
average propensity to consume 平均消费倾向;一般消费倾向 suA+8}o]  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;M%oQ> ].[  
average rate 平均率 C4&U:y<ju  
average revenue 平均收入;平均收益 KC&H*  
average stock 平均库存;平均存货 TX< e_[$\  
average yearly rent 平均年租 >+yqjXRzm  
avoidance of double taxation 避免双重课税 hubfK~  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 pFpQ\xc9$  
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