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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: k/M{2Po+  
A share A股;甲类股份 H~?7 : K  
abatement of tax 减税;减扣免税额 BxiR0snf0q  
ABN AMRO Bank N.V. 荷兰银行 DFb hy  
above-the-line expenditure 线上项目支出;经常预算支出 sVH w\_F$  
above-the-line receipt 线上项目收入;经常预算收入 Ri3*au/Q  
ABSA Asia Limited 南非联合亚洲有限公司 h^YUu`P  
absolute change 绝对数值变更 zCS&w ~  
absolute expenditure 实际开支 Z-L}"~  
absolute guideline figure 绝对准则数字 ~ %Ij5PD  
absolute interest 绝对权益 Z6nQW53-  
absolute order of discharge 绝对破产解除令 y:Agmr,S  
absolute profit margin 绝对利润幅度 Ih[k{p  
absolute value 实值;绝对值 PB)vE  
absolutely vested interest 绝对既得权益 gX`C76P!  
absorbed cost 已吸收成本;已分摊成本 }((P)\s  
absorption 吸收;分摊;合并 8yybZ@  
absorption rate 吸收率;摊配率;分摊率 L/)eNZ  
ACB Finance Limited 亚洲商业财务有限公司 ] I5&'#%2  
acceptable form of reciprocity 合理的互惠条件 z2jS(N?J1  
acceptable rate 适当利率;适当汇率 xxG>Leml  
acceptance agreement 承兑协议 L=5Y^f'aU  
acceptance for honour 参加承兑 a{Y8 hR  
acceptor 承兑人;接受人;受票人 )Wk&c8|y  
acceptor for honour 参加承兑人 ?weuq"*a  
accident insurance 意外保险 }%c0EY'  
Accident Insurance Association of Hong Kong 香港意外保险公会 EgRuB@lw76  
accident insurance scheme 意外保险计划 Rsx?8Y^5  
accident year basis 意外年度基准 8g?2( MT;  
accommodation 通融;贷款 Y}h&dAr  
accommodation bill 通融票据;空头票据 F5+!Gb En  
accommodation party 汇票代发人 a :CeI  
account balance 帐户余额;帐户结余 OX}ZdM!&f  
account book 帐簿 ~ymSsoD^  
account collected in advance 预收款项 J&L#^f*d  
account current book 往来帐簿 55Xfu/hQ  
account of after-acquired property 事后取得的财产报告 a_z f*;  
account of defaulter 拖欠帐目 3x=NSe|f  
account payable 应付帐款 L% T%6p_  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (rQ)0g@  
account receivable 应收帐款 `j'gt&  
account receivable report 应收帐款报表 !>WW(n07Ma  
account statement 结单;帐单;会计财务报表 H{uR+&<  
account title 帐户名称;会计科目 ,nWZJ&B  
accountant's report 会计师报告 ^[EXTBk@:  
Accountant's Report Rules 会计师报告规则 u}7r\MnwK,  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !,~C  
Accounting Arrangements 《会计安排》 Gw#z:gX2  
accounting basis 会计基础 {5SJ0'.B2g  
accounting by Official Receiver 破产管理署署长呈交的帐目 (\4YBaGd  
Accounting Circular 《会计通告》 \*#E4`Y  
accounting class 会计类别 ]{AHKyA{:  
accounting date 记帐日期;会计结算日期 {~V_6wY g  
accounting for money 款项核算 X=VaBy4#  
Accounting Officer 会计主任 y(j vl|z[  
accounting period 会计报告期;会计期 i x_a  
accounting policy 会计政策;会计方针 jF{)2|5  
accounting practice 会计惯例 _@Y17L.  
accounting principle 会计准则 LbnF8tj}h  
accounting record 会计记录 'EB5#  
accounting report 会计报告 b{,vZhP-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w!RJ8  
Accounting Society of China 中国会计学会 ,UfB{BW  
accounting statement 会计报表 "R[6Q ^vw  
accounting system 会计制度;会计系统 -];Hb'M.!e  
accounting transaction 会计事项;帐务交易 ^ lG^.  
accounting treatment 会计处理 ze`qf%  
accounting year 会计年度 0Hr)h{!F"  
accretion 增值;添加 Oe0dC9H  
accrual 应计项目;应累算数目 (Li)@Cn%  
accrual basis 应计制;权责发生制 OQ _wsAA  
accrual basis accounting 应计制会计;权责发生制会计 3ZqtIQY`  
accrue 应累算;应计 nz`"f,  
accrued benefit 应累算利益 D[(T--LLT  
accrued charges 应计费用 [ZETyM`  
accrued cumulative preference share dividend 应累算的累积优先股股息 (N{  
accrued expenses 应累算费用 2'WdH1UrBc  
accrued interest payable 应付利息;应计未付利息 )J&!>GP  
accrued interest receivable 应收利息;应计未收利息 9QkIMJf0e  
accrued right 累算权益 $]b&3_O$N8  
accruing profit 应累算的利润 CM+wkU ?,  
accumulated fiscal reserve 累积财政储备 J|b:Zo9<f"  
accumulated profit 累积利润;滚存溢利 >H?~2O  
accumulated reserve 累积储备 =@k 3*#\  
accumulation of surplus income 累积收益盈余 6K5KkEp  
acquired assets 既得资产 `(L<Q%  
acquisition 收购;购置;取得 e(k$k>?  
acquisition cost 购置成本 BBsZPJ5  
acquisition expenses 购置费用 LESF*rh=  
acquisition of 100% interest 收购全部股权 (z'!'?v;  
acquisition of control 取得控制权 Ec['k&*7,  
acquisition of fixed assets 购置固定资产 "HbrYYRb'  
acquisition of shell “买壳” s`,.&  
acquisition price 收购价 p+R8Mo;I  
act of God 天灾 <$`ud P@  
acting partner 执事合伙人 nmrdqSV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 @3>nVa  
active partner 积极参与的合伙人 LiD-su D  
active trading 交投活跃 (ZEDDV2  
actual circulation 实际流通 _ 3>|1RB  
actual cost 实际成本 m}nA- *  
actual expenditure 实际开支;实际支出 XXZ$^W&  
actual income 实际入息;实际收入;实际收益 ~{s7(^ P  
actual market 现货市场 I[I]C9D  
actual price 现货价;实际价格 #e;\Eap  
actual profit 实际利润 0"M0tA#  
actual quotation 实盘;实际价位;实际报价 [>f4&yY  
actual year basis 按实际年度计算 <*&2b  
actuals 实货 cWL 7gv\|  
actuarial investigation 精算调查 _xXDvBU  
actuarial principle 精算原则 jz$83TB-  
actuarial report 精算师报告 bq` 0$c%hN  
Actuarial Society of Hong Kong 香港精算学会 D\V (r\i  
actuarial valuation 精算师估值 N%`Eq@5  
actuary 精算师 "a >a "Ei  
ad referendum agreement 暂定协议;有待覆核的协定 vM2\tL@"  
ad valorem duty 从价税;按值征税 JY@x.?N5$  
ad valorem duty system 从价税制 s)|l-I  
ad valorem fee 从价费 O:G-I$F|  
ad valorem tariff 从价关税 !yX4#J(  
additional allowance 额外免税额 ;hp?wb  
additional amount for unexpired risk 未过期风险的额外款额 H>5@/0cL2  
additional assessable profit 补加应评税利润 '^.}5be&  
additional assessment 补加评税 ic|>JX$G  
additional commitment 额外承担 y'pX/5R0  
additional commitment vote 额外承担拨款 (6\ H~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |/AY!Y3  
additional dependent parent allowance 供养父母额外免税额 D`uOBEX  
additional provision 额外拨款 Nh|QYxOP  
additional stamp duty 附加印花税 s&*s9F  
additional tax 补加税罚款;补加税款 `=f1rXhI+1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -* ;`~5  
adjudged bankrupt 被裁定破产 Fh$Xcz~i  
adjudicated bankrupt 裁定破产人 ^!>o5Y)  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 kT6EHuB  
adjudication of bankruptcy 裁定破产;宣告破产 %j?<v@y  
adjudication of insolvency 裁定无力偿还债务 zbL6TP@=  
adjusted actual 经调整的实数;调整后的实数 t^1c^RpTb  
adjusted current assets 经调整的流动资产;调整后的流动资产 Cdd +I5~  
adjusted figure 经调整的数字;调整后的数额 EJ3R{^  
adjusted liabilities 经调整的负债;调整后的负债 afa7'l=^i  
adjusted loss 经调整的亏损;调整后的亏损 [ Lo}_v&  
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 rhe;j//`  
adjusted profit 经调整的利润;调整后的利润 t Sf`  
adjusted surplus 经调整的盈余额;调整后的盈余额 hgi9%>o UB  
adjusted value 经调整的价值;调整后的价值 c/E6}OWA  
adjustment 调整;修订;理算〔保险〕 >T<"fEBI  
adjustment centre 调剂中心 i&?do{YQ)  
adjustment lag 调整过程的时间差距;调整时差 &4O0}ax*Zm  
adjustment mechanism 调整机制 Zcn,_b7  
adjustment of loss 亏损调整 oXkxd3  
adjustment process 调整过程;调整程序 Fu cLcq2Z  
adjustment range 调整幅度 Ju7nvxC  
administered exchange rate 受管制汇率 8TnByKZz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~V4&l3o  
administration expenses 行政费用 i bwnK?ZA  
administration fee 手续费;行政费 Ka\%kB>*`  
administration in bankruptcy 破产管理 ,HdFE|  
administration order 遗产管理令 <C_FI` wk  
administrator 管理人;遗产管理人 #wZ:E,R  
administrator of the estate 遗产管理人 AyMMr_q  
admission of debt 债项承认书 hol54)7$3:  
admission of proof 接纳债权证明 yegTKoY  
advance 放贷款项;垫付款项;预支款项;预付款项 B[0XzV]Z  
advance account 暂支帐目;预付款帐户 %%w]-`^h,  
advance compensation 预付补偿金 >_$DKY>$`  
advance from shareholder 股东垫款 >K9uwUi|b]  
advance pending reimbursement 预支以待日后付还 :#QYwb~  
advanced economy 先进经济体系 h4^ a#%$  
advancement 预付;预付财产 zk@K uBLL  
advances warrant 垫款令 ]l'W=_XDg  
advancing 贷出 <99Xg_e  
adverse balance 逆差 3J{`]v5`  
adverse exchange 逆汇 ]S~Z8T-[  
advertisement addressed to shareholders 在报章刊登的致股东通告 Dyj5a($9"{  
advice for collection 托收通知书 \5_7!.  
advice of drawing 提款通知书;汇票通知书 bG0t7~!{E  
advice of payment 付款通知 #`mo5  
Advisory Committee [Securities and Futures Commission] dviL5Eaj  
谘询委员会〔证券及期货事务监察委员会〕 mu/O\'5  
Advisory Committee on Diversification 经济多元化谘询委员会 , ]'?Gd  
affidavit 誓章;遗产申报誓章 ZAPT5  
affidavit of no receipt 述明无收款的誓章 ~sQN\]5VW  
affiliate 联号;联营公司;附属公司 ;?i(WV}ee  
affiliated company 附属公司;联号;联营公司 YQ _3[[xT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y$At$i>u  
affordability 负担能力 XY8s\DK  
African Development Bank [AfDB] 非洲开发银行 \@4_l?M  
after-acquired property 事后取得的财产 5"5D(  
after-hours dealing 市后交易 8uX1('+T*  
after-tax profit 税后盈利;税后利润;税后溢利 .sA?}H#wb  
agency agreement 代理协议 -zd*tujx  
agency expenses 代理机构的开支 @hiwq 7[j  
agency fee 代理费 2hRaYX,g  
Agency Law 《代理法》 d"|XN{  
agent 代理人;承销人 oO|zRK1;/  
agent of company 公司代理人 gaC^<\J  
agent's fee 代理人费;经纪费 u><gmp&  
aggregate 总计;总数;总体数字 ,iU ]zN//  
aggregate amount 总款额;总额 HZdmL-1Z^+  
aggregate assets and liabilities 总体资产与负债 _Va!Ky =]  
aggregate at constant price 按固定价格计算的总体数字 lu(<(t,Lbs  
aggregate demand 总需求 V,($I'&/  
aggregate gross position 总持仓量 92GO.xAD?  
aggregate limit 总限额 ho_;;y  
aggregate of salaries tax 合计薪俸税 !c\d(u  
aggregate performance 总体表现;总体业绩  )>Oip  
aggregate supply 总体供应 +'?p $@d  
aggregate surplus 总盈余 :xfD>K  
aggregate total 整体总额 tZ[Y~],F  
aggregate value 总值;合计价值 PY.c$)az>  
aggregated basis 合计基准 `av8|;  
aggregated net chargeable income 合计应课税入息实额 8ltHR]v  
aggregation 合并计算;合计;总和 AyKaazm]9  
aggregation of incomes of husband and wife 夫妇入息合并计算 #{GUu ',?&  
aggregation of property 财产的总和 n< [np;\  
agio 差价;贴水 %,GY&hTw  
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》 SU9#Y|I  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Pn5@7~  
《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》 lC +p2OG^[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tgDmHxB]0  
《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》 T"'"T]^ X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `/<KDd:_t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  c/I.`@  
agreement for a settlement 授产协议 oq=D9  
agreement for assignment 转让协议 ~<3qsA..  
agreement for sale 售卖协议;买卖协议 4em7PmT  
agreement for sale and purchase 买卖协议 vfJ}t#%UH  
agreement for the payment of interest 支付利息协议  pFGK-J  
agreement for the repayment of money 还款协议 k'wF+>  
agreement of reinsurance 再保险协议 LQ?J r>4  
Agricultural Bank of China 中国农业银行 O9]j$,i  
air passenger departure tax 飞机乘客离境税 _$By c(.c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Wy,DA^\ef  
airport tax 机场税 "TKf" zc  
alcohol duty 酒精税 2s;/*<WM  
alienation 让与;让渡;转让 C8y 3T/G  
alimony 生活费;赡养费 [zK|OMxoV  
All Ordinaries Index [AOI] 所有普通股指数 %lV&QQa  
all risks 全险;综合险 %L{H_;z  
All Sales Record for Stock Market 《股票市场成交报告》 *"0Yr`)S  
Allied Capital Resources Limited 新联财务有限公司 ,qpn4`zE~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,-t3gc1~X  
allocation letter 拨款信件 J /'woc  
allocation of fund 分配款项;预留款项 q,2]]K7y  
allocation of profit 利润分配;溢利分配 `|i #)  
allocation warrant 拨款令 ` &|Rs  
allotment 分配;配股 z?h\7 R  
allotment notice 股份配售通知;配股通知 J}TS-j0  
allotment of shares 股份分配 ;k/y[ x}  
allowable 可获宽免;免税的 ^v3ytS  
allowable business loss 可扣除的营业亏损 )ye[R^!}  
allowable expenses 可扣税的支出 tsU.c"^n  
allowance 免税额;津贴;备抵;准备金 //:.k#}~B  
allowance for debts 债项的免税额 1&Rz'JQ+  
allowance for depreciation by wear and tear 耗损折旧免税额 +}>whyX1  
allowance for funeral expenses 殡殓费的免税额 ?{$Q'c_I  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yEtSyb~GK  
allowance for repairs and outgoings 修葺及支出方面的免税额 J& +s  
allowance to debtor 给债务人的津贴 kYz)h  
alteration of capital 资本更改 )dG7 $,g  
alternate trustee 候补受托人 X^?<, Y)1.  
amalgamation 合并 )m"NO/sJ2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (zBa2Vmmv  
ambit of charges 征税范围;收费范围 ._=Pa)T  
amended valuation 经修订的估值 6 EE7<&  
American Commodities Exchange 美国商品交易所 [Zl  
American Express Bank Limited 美国运通银行 Et%s,zeA{2  
American Stock Exchange 美国证券交易所 /+P 4cHv]F  
amortization 摊销 oGly|L>  
amount due from banks 存放银行同业的款项 ,y3o ,gl  
amount due from banks abroad 存放海外银行同业的款项 57)S"  
amount due from holding companies 控股公司欠款 Us M|OH5k  
amount due from local banks 存放本港银行同业的款项 D<#+ R"  
amount due to banks 银行同业的存款 `.Y["f 1B  
amount due to banks abroad 海外银行同业的存款 e\k=T}  
amount due to holding companies 控股公司存款 4 Yc9Ij  
amount due to local banks 本港银行同业的存款 4<70mUnt  
amount due to outport banks 外埠银行同业的存款 5P -IZ8~$  
amount for note issue 发行纸币的款额 De4UGX  
amount of bond 担保契据的款额 IQoz8!guh:  
amount of consideration 代价款额 mmAikT#k  
amount of contribution 供款数额 [E2afC>zrl  
amount of indebtedness 负债款额 23qTmh  
amount of principal of the loan 贷款本金额 R"Hhc(H  
amount of rates chargeable 应征差饷数额 : +/V  
amount of share capital 股本额 ,JN2q]QPP  
amount of sums assured 承保款额 fg%I?ou  
amount of variation 变动幅度 4s^5t6  
amount of vote 拨款数额 $f*N  
amount payable 应付款额 Eg5|XV  
amount receivable 应收款额 &iR>:=ks N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3) zanoYHi  
analysis 分析 ^u:7U4  
ancillary risk 附属风险 %(Nu"3|$K=  
annual account 周年帐目;周年帐目报表;年度决算;年结 ._~_OVU  
annual accounting date 年结日期 (X,Ua+{  
annual allowance 每年免税额;年积金;年度津贴;年津 /0d_{Y+9  
annual balance 年度余额 vO%n~l=  
annual disposable income 每年可动用收入 p8oOm>B96n  
annual estimates 周年预算 R(kr@hM  
annual fee 年费 _,=A\C_b@  
annual general meeting 周年大会 |J'@-*5?[8  
annual growth rate 年增率;每年增长率 0V"r$7(}  
annual long-term supplement 长期个案每年补助金 Cv>|>Ob#  
annual pensionable emolument 可供计算退休金的年薪 )(9>r /bq  
annual report 年报 ?&_ -,\t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &kHp}\  
annual return 周年报表;周年申报表;每年报税表格 Ji :2P*  
Annual Return Rules 《周年报表规则》 BP,"vq$'+  
annual review of consumer prices 每年消费物价回顾 [95(%&k.Q  
annual roll-forward basis 逐年延展方式 gtyo~f  
annual salary 年薪 MmI4J$F  
annual statement 年度报表;年度决算表 Z2(z,pK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pB&3JmgR$)  
annuitant 年金受益人 Nlx7"_R"Q  
annuity 年金 JaXT B"e  
annuity contract 年金合约 75r>~@)*  
annuity on human life 人寿年金 iP~5=  
antecedent debt 先前的债项 LpGplD lB  
ante-dated cheque 倒填日期支票 &&xBq?  
anticipated expenditure 预期开支 #Bg88!-4  
anticipated net profit 预期纯利 CuR\JKdRo  
anticipated revenue 预期收入 ,icgne1j  
anti-inflation measure 反通货膨胀措施 mFjX  
anti-inflationary stance 反通货膨胀立场 EQSOEf[  
apparent deficit 表面赤字 :`2<SF^0O  
apparent financial solvency 表面偿债能力 A)kx,,[  
apparent partner 表面合伙人 ]U!vZY@\  
application for personal assessment 个人入息课税申请书 4{(uw  
application of fund 资金应用 X,IjM&o"Y  
application to release as liquidator and to destruct the books of accounts and documents @ JZ I  
申请免除清盘人职务及毁灭帐簿与文件 ?FVX &{{V  
appointed actuary 委任精算师 w>p0ldi  
appointed auditor 委任核数师;委任审计师 C$vKRg\o  
appointed trustee 委任的受托人 A`T VV  
appointer 委任人 {2vk<  
apportioned pro rata 按比例分摊 lTv I;zy  
apportionment 分配;分摊 ,3.E]_3 xX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]{{A/ j\  
apportionment formula 分摊方程式 N#Y%+1  
apportionment of estate duty 遗产税的分摊 h=.|!u  
appraisal 估价;评估 3xxQL,FV  
appreciable growth 可观增长 pzbR.L}'D  
appreciable impact 显着影响 J_C<Erx[O  
appreciable increase 可观增长 (8TB*BhQ_  
appreciation 增值;升值 53J!iNnXT6  
appreciation against other currencies 相对其他货币升值 KoRJ'WW^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o%i^t4J$e  
appreciation tax 增值税 PBbJfm  
appropriation 拨款;拨用;拨付 -$f~V\M  
appropriation account 拨款帐目 7*^-3Tt83  
Appropriation Bill 拨款法案 rIH/<@+  
appropriation-in-aid system 补助拨款办法 'C8VD+p  
approved assets 核准资产 "=@b>d6U+  
approved basket stock 认可一篮子证券 AqB5B5}  
approved budget 核准预算 SG_^Rd9 D  
approved charitable donation 认可慈善捐款 L{jJDd  
approved charitable institution 认可慈善机构 :tp2@*] 9Z  
approved currency 核准货币;认可货币 =@AWw:!:,  
approved estimates 核准预算 mcy\nAf5%  
approved estimates of expenditure 核准开支预算 '$YB -  
approved overseas insurer 核准海外保险人 +>/ariRr  
approved overseas trust company 核准海外信托公司 KtchK pv  
approved pooled investment fund 核准汇集投资基金 =dx!R ,Bw  
approved provident fund scheme 认可公积金计划 E0!}~Z)  
approved provision 核准拨款 `uM:>  
approved redeemable share 核准可赎回股份 mEfI2P)#|  
approved regional stock 认可地区性证券 'iA#lKG  
approved retirement scheme 认可退休金计划 k"&l o h  
approved subordinated loan 核准附属贷款 'DO^($N  
arbitrage 套戥;套汇;套利 oG M Ls  
arbitrageur 套戥者;套汇者 A-^[4&rb  
arbitrary amount 临时款项 Q1jU{  
arrangement 措施;安排;协定 N+ZDQa[  
arrears 欠款 )uC],CbW{  
arrears of pay 欠付薪酬 #qrZ(,I@n  
arrears of revenue 逾期未收税款;逾期未收的帐项 ."&,_F  
articles of association 组织章程;组织细则;组织章程细则 id<i|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 SNV~;@(h  
ascertainment of profit 确定利润 )Fx"S.Ok  
"Asia Clear" “亚洲结算系统” 9]fhH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M(|Qvh{Q6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v".q578 0B  
Asian Development Fund [ADF] 亚洲发展基金 fftFNHP  
Asian dollar bond 亚洲美元债券 \ZX5dFu0  
Asian dollar market 亚洲美元市场 T]-yTsto  
Asian dollar rate 亚洲美元利率 eQu%TZ(x-$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <f.*=/]W2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gF-<%<RV  
asked price 沽盘;喊价;索价;卖方报价 Zu`; S#Y  
assessable income 应评税入息 h6<abT@I  
assessable loss 应评税亏损 $R(?@B(  
assessable profit 应评税利润 5b45u 6  
assessable value 应评税值 x|U~?  
assessed profit 估定利润 F-[zuYGp  
assessed value 经评估价值 SF$7WG3Q  
assessment 评税;评定;估价;评税单 >$S P2(Y~  
assessment number 评税编号;估价编号 &[:MTK?x!  
assessment of additional tax 补加税评税 ;Pf |\q  
assessment of performance 业绩评估;实绩评价 sd9$4k"  
Assessor 评税主任 i!+D ,O  
asset price bubbles 资产价格泡沫 BLZ#vJR  
asset-backed securities 具资产保证的证券 vQ/}E@?u  
assets accretion 资产增值 yI/2 e[  
assets and liabilities 资产与负债 }P(RGKQ Z"  
assets betterment statement 资产递增表;资产改进表 :xJ]# t..  
assets lending 实物放款;有抵押贷款 qX{"R.d  
assets of the company passing on the death 死者去世时转移的公司资产 }/&Q\Sc  
assets pledged as security for liabilities 用作负债抵押的资产 (XA=d 4  
assets portfolio 资产投资组合 R,R[.2Vi  
assets price 资产价格 (;v)0&h  
assets quality 资产质素 oJa6)+b(3  
assets realization 资产变现 J!5BH2bg  
assets refinancing arrangement 资产再集资安排 U/F<r3.`#  
assets securitization 资产证券化 _OV\W'RrA  
assets situated outside Hong Kong 在香港以外地方的资产 w}No ^.I*4  
assets stripping 削减资产;拆卖资产 u$ C@0d  
assets value 资产值 =sy>_   
assignee 承让人 q9cmtZrm  
assignment 转让;转让书;转让契 U"$Q$ OFs  
assignment of interest 权益转让 Ck;O59A"&-  
assignment of letters patent and trade mark 专利证书及商标转让 7?Q@Hj(:NT  
assignment of property 物业转让;物业转让书 o#3?")>|  
assignment right 转让权 y_EkW f  
assignor 转让人 D FDC'E  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 VH[r@Pn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BCsz8U!  
associate member 附属会员 MJNY#v3  
associated body corporate 相联法人团体 d]1%/$v^  
associated company 相联公司;联属公司 2{;&c  
associated corporation 相联法团 J$6h% Eyo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AQ n>K{M  
公认会计师公会〔英国〕 dp`xyBQ3  
Association of Futures Exchange Brokers 香港期货经纪协会 8|^dM$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ww5c9orXn  
association of underwriters 承保人组织 L#sw@UCK  
assumption of control 接管 \{r-e  
assurance 担保;保险;转易;转易书 Ft%HWGE  
assurance of interest 权益的转易 vzV,} S*c  
at 19XX price 按一九XX年价格计算 n][/c_]q  
at a discount 按赔价计算;按贴水价格计算;打折扣 3ThBy'  
at a premium 按溢价计算;按升水价格计算 j.FA!4L  
at call 通知付款;按通知 4w,=6|#  
at constant market price 按固定市价计算 _G s*4:  
at constant price 按固定价格计算 @(>XSTh9  
at cost 按成本计算 Gt#Jr!N~  
at current market price 按当时市价计算;按现时市价计算 #vrxhMo  
at current price 按当时价格计算;按现时价格计算 qu]ch&"?U  
at factor cost 按要素成本计算;按生产要素成本计算 b`"E(S/  
at money-of-the-day price 按付款当日价格计算 Ci%u =%(  
at or better 按指定或较佳价位〔买卖指令〕 o?n lnoe  
at par 按面值计算;平价 M|!^ #!a(  
at sight 见票即付 kk]f*[Zi5  
at the close 按收市盘 gXr"],OM;  
at the opening 按开市盘 dxqVZksg(9  
attestation 见证;见证条款 @X`~r8&  
at-the-money option 平价期权 b3(pRg[Fp  
attorney 受权人;受托代表人 BiGB<Jr  
attornment 新拥有人承认书 p@epl|IZp  
attributable profit 可归属利润 jVP70c  
attributable share value 可归属股份价值 *hVbjI$  
Auckland Stock Exchange 奥克兰证券交易所 GC?X>AC:  
auction 拍卖 I9O9V[  
auctioneer 拍卖商 V3;4,^=6Dd  
audit 审计;核数 s( @w1tS.  
Audit Commission 审计署 &8'.Gw m}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %Q]u_0P*  
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}E  
audit review 帐目审查 D|8vS8p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m-f"EFmP  
audited account 审计帐目;经审计的帐目 A ?"(5da.  
audited annual account 经审计的周年帐目 _&S?uz m  
audited balance sheet 经审计的资产负债表 1I({2@C  
auditor 核数师;核数主任;审计师 G| 7\[!R  
auditor's certificate 核数师证明书;审计师证明书 a<X8l^Ln  
auditor's report 核数师报告;审计师报告 blxAy  
Aussie bond 澳元债券 .G[y^w)w}  
austerity budget 紧缩预算 o(xRq;i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #_yQv?J  
Australia All Ordinaries Index 澳洲所有普通股票指数 r fqw/o  
Australian Dollar [AUD] 澳元 Gvo(iOU  
Australian Options Market 澳大利亚期权市场 @$FE}j_  
Australian Securities Commission 澳洲证券事务监察委员会 |1^>n,C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _^4\z*x  
Australian Stock Exchange 澳大利亚证券交易所 >Gbj1>C}  
Austrian Schilling [ATS] 奥地利先令 n^|;J*rD  
authentication 认证;鉴证 lB!`,>"c  
authority to purchase 委托购买证;委购书 eUQ.,mP  
authorization 认可;核准;授权;授权书 -r/G)Rs  
authorization by direction 指示授权 <>aBmJs4  
authorization by instruction 指令授权 5 e:Urv77  
authorization by warrant 令状授权 )6|7L)Dk  
authorization of unit trust 单位信托的认可 `(A6uakd  
authorized agent 指定代理人 =PHl|^  
authorized capital 法定资本 X! 5N2x  
authorized clerk 出市员 VM{`CJ2  
authorized dealer 认可交易商 j]7|5mC78  
authorized financial institution 认可财务机构 [vki^M5i|Z  
authorized fund 认可基金 ?]%JQ]Gf*  
authorized fund house 获授权的基金公司;认可基金公司 xsK{nM6g  
authorized institution 认可机构 %bf+Y7m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \RN,i]c-g/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -_=0PW5{  
authorized insurer 获授权保险人;获认可承保人 '!`%!Xg  
authorized investment 特准投资项目 e;b,7Qw  
authorized person 获授权人 L(!4e  
authorized representative 获授权代表 iO=xx|d  
authorized share capital 法定股本 fr'M)ox1  
automated quotation system 自动报价系统 s vn[c*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )#-27Y  
自动交易系统〔香港期货交易所有限公司〕 4GJ1P2  
automatic adjustment mechanism 自动调整机制 'B}pIx6k~  
automatic adjustment system 自动调整系统 tf64<j6  
Automatic Clearing House 自动票据交换所 D|I(2%aC  
automatic exchange rates accumulation system 自动化汇率累集系统 kTQ:k }%B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A7U'>r_.  
automatic teller machine [ATM] 自动柜员机 /nXp5g^6(  
autopay 自动转帐 &{QB}r  
available assets 可用资产 &SS"A*xg  
available fiscal reserve 现存财政储备 Lm+!/e  
available profit 可用利润 ) Kfk\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 '$Jt}O  
average 平均;平均数;海损 eydVWVN  
average basic salary 平均基本薪金 ln.kEhQ3B  
average consumer expenditure 平均消费开支;一般消费开支 8D]:>[|E  
average cost 平均成本 r`u}n  
average cost of land production 增辟土地平均成本 rUfW0  
average daily turnover 平均每日成交额 ];Whvdnv  
average daily wage rate 平均每日工资率  t K;E&:  
average expenditure pattern 平均开支模式 /=Ug}%.  
average growth rate 平均增长率 Q0~5h?V'  
average net fixed assets 固定资产平均净值 M<JJQh5  
average of relatives 相对价格平均数  p>v,b&06  
average price 平均价格 -Hzn7L  
average propensity to consume 平均消费倾向;一般消费倾向 ^|}C!t+  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2{s ND  
average rate 平均率 bHlG(1uf  
average revenue 平均收入;平均收益 qG"|,bA  
average stock 平均库存;平均存货 j`Lf/S!}  
average yearly rent 平均年租 iHjo3_g)n  
avoidance of double taxation 避免双重课税 Hxr2Q]c?u  
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 ,4j$kR  
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