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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: V-J\!CHX  
A share A股;甲类股份 inR8m 4c]P  
abatement of tax 减税;减扣免税额 ) `;?%N\  
ABN AMRO Bank N.V. 荷兰银行 3tOnALv  
above-the-line expenditure 线上项目支出;经常预算支出 r1F5&?{q  
above-the-line receipt 线上项目收入;经常预算收入 a)`h*P5@  
ABSA Asia Limited 南非联合亚洲有限公司 p[g!LD  
absolute change 绝对数值变更 _0Wd m*  
absolute expenditure 实际开支 d{9jd{ _#G  
absolute guideline figure 绝对准则数字 k]I<%  
absolute interest 绝对权益 kiqq_`66  
absolute order of discharge 绝对破产解除令 QN*'MA"M  
absolute profit margin 绝对利润幅度 !f_Kq$.{  
absolute value 实值;绝对值 8FbBv"LI,g  
absolutely vested interest 绝对既得权益 t%N#Yh!  
absorbed cost 已吸收成本;已分摊成本 F+c*v#T  
absorption 吸收;分摊;合并 dL[mX .j"  
absorption rate 吸收率;摊配率;分摊率 X0P<ifIv  
ACB Finance Limited 亚洲商业财务有限公司 OP``g/x)  
acceptable form of reciprocity 合理的互惠条件 shP,-Vs #  
acceptable rate 适当利率;适当汇率 #[Ns\%Ri0  
acceptance agreement 承兑协议 RHE< QG  
acceptance for honour 参加承兑 R},mq&f5  
acceptor 承兑人;接受人;受票人 mxDy!:@=  
acceptor for honour 参加承兑人 -C.eXR{s  
accident insurance 意外保险 y{"8VT)  
Accident Insurance Association of Hong Kong 香港意外保险公会 kj+AsQC ,  
accident insurance scheme 意外保险计划 s}/YcUK  
accident year basis 意外年度基准 //| 9J(B]  
accommodation 通融;贷款 ) ~ C)4  
accommodation bill 通融票据;空头票据 B#sc!eLmU&  
accommodation party 汇票代发人 [R& P.E7w'  
account balance 帐户余额;帐户结余 rS6iZp,  
account book 帐簿 !K6:W1  
account collected in advance 预收款项 W99Fb+$I  
account current book 往来帐簿 E~{-RZNK  
account of after-acquired property 事后取得的财产报告 /:C"n|P7Z  
account of defaulter 拖欠帐目 7F.>M  
account payable 应付帐款 #WfJz}P,!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 $+V{2k4X,  
account receivable 应收帐款 MqXA8D  
account receivable report 应收帐款报表  rd. "mG.  
account statement 结单;帐单;会计财务报表 %~$4[,=  
account title 帐户名称;会计科目 D|_}~T>;&  
accountant's report 会计师报告 DF9Br D0{  
Accountant's Report Rules 会计师报告规则 p2w/jJMD  
accounting and auditing procedure 会计与审计程序;会计与核数程序 GawLQst[+  
Accounting Arrangements 《会计安排》 ZLo3 0*  
accounting basis 会计基础 sveFxI  
accounting by Official Receiver 破产管理署署长呈交的帐目 tA'i-D&  
Accounting Circular 《会计通告》 <>2QDI6_  
accounting class 会计类别 ezHj?@  
accounting date 记帐日期;会计结算日期 N b(se*Y#  
accounting for money 款项核算 IKAF%0[R|j  
Accounting Officer 会计主任 cUS2* 7h  
accounting period 会计报告期;会计期 `(Ei-$ >U&  
accounting policy 会计政策;会计方针 6n;ewl}  
accounting practice 会计惯例  @(Q4  
accounting principle 会计准则 &X +@,!  
accounting record 会计记录 sOVaQ&+y  
accounting report 会计报告 #N,\c@Gy  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (Z6[a{}1i  
Accounting Society of China 中国会计学会 x$6-7<p  
accounting statement 会计报表 X9zTz2 Fy  
accounting system 会计制度;会计系统 >8jDW "Ua  
accounting transaction 会计事项;帐务交易 5M*q{kX)  
accounting treatment 会计处理 ZhM-F0;`  
accounting year 会计年度 o<T>G{XYB  
accretion 增值;添加 dI'C[.zp[  
accrual 应计项目;应累算数目 e`8z1r  
accrual basis 应计制;权责发生制 gY;N>Yq,C  
accrual basis accounting 应计制会计;权责发生制会计 e#&[4tQF  
accrue 应累算;应计 :=*>:*.Kb  
accrued benefit 应累算利益 o3}12i S  
accrued charges 应计费用 &[JI L=m5  
accrued cumulative preference share dividend 应累算的累积优先股股息 `4Nc(aUr  
accrued expenses 应累算费用 `4l>%S8y:  
accrued interest payable 应付利息;应计未付利息 %3"3OOT7  
accrued interest receivable 应收利息;应计未收利息 V}@c5)(j  
accrued right 累算权益 bCA3w%,kM  
accruing profit 应累算的利润 ]:]2f 9y  
accumulated fiscal reserve 累积财政储备 hoSk  
accumulated profit 累积利润;滚存溢利 s7T=/SC54  
accumulated reserve 累积储备 2yeq2v   
accumulation of surplus income 累积收益盈余 <%) :'0q&  
acquired assets 既得资产 u%v^(9z  
acquisition 收购;购置;取得 JEFW}M)UGv  
acquisition cost 购置成本 0#<_:E  
acquisition expenses 购置费用 =ngu*#?c4  
acquisition of 100% interest 收购全部股权 ^<sX^V+{  
acquisition of control 取得控制权 2ZLK`^S  
acquisition of fixed assets 购置固定资产 69q8t*%O  
acquisition of shell “买壳” N9{ivq|fO  
acquisition price 收购价 [o|]>(tk  
act of God 天灾 ^k u~m5v  
acting partner 执事合伙人 hFQC%N. '  
active market 买卖活跃的市场;交投畅旺的市场;旺市 2NE/ZqREg  
active partner 积极参与的合伙人 6^|bKoN/ f  
active trading 交投活跃 `qs'={YtU  
actual circulation 实际流通 F)v+.5T1  
actual cost 实际成本 g/V C$I!'  
actual expenditure 实际开支;实际支出 BAqu@F\):  
actual income 实际入息;实际收入;实际收益 q_HD`tW  
actual market 现货市场 9n9/[?S  
actual price 现货价;实际价格 QF-.")Z  
actual profit 实际利润 1mA)=hu  
actual quotation 实盘;实际价位;实际报价 ?;uzx7@F  
actual year basis 按实际年度计算 .[K{;^>  
actuals 实货 9HP)@66  
actuarial investigation 精算调查 Oi l>bv8  
actuarial principle 精算原则 l  4~'CLi  
actuarial report 精算师报告 MY1 tYO  
Actuarial Society of Hong Kong 香港精算学会 u'?t'I  
actuarial valuation 精算师估值 @A$%baH0  
actuary 精算师 Q"Q|]f*  
ad referendum agreement 暂定协议;有待覆核的协定 q@Q|oB0W$)  
ad valorem duty 从价税;按值征税 $Q]`+:g*}  
ad valorem duty system 从价税制 ;x+4jpH]B  
ad valorem fee 从价费 x2|DI)J1'  
ad valorem tariff 从价关税 !.3 MtXr  
additional allowance 额外免税额 '90B),c{  
additional amount for unexpired risk 未过期风险的额外款额 /Tv< l  
additional assessable profit 补加应评税利润 oHeo]<Fbv  
additional assessment 补加评税 hhYo9jTHW  
additional commitment 额外承担 hRc\&+#/  
additional commitment vote 额外承担拨款 ,0#OA* 0B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $OjsaE %  
additional dependent parent allowance 供养父母额外免税额 i.K}(bo;b  
additional provision 额外拨款 ]T zN*6o  
additional stamp duty 附加印花税 }yB@?  
additional tax 补加税罚款;补加税款 !j7b7<wR  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 t}*teo[  
adjudged bankrupt 被裁定破产 ,wZ[Y 3  
adjudicated bankrupt 裁定破产人 xB9^DURr\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7g(rJGjtg  
adjudication of bankruptcy 裁定破产;宣告破产 5O)Z}  
adjudication of insolvency 裁定无力偿还债务 >@]E1Qfe  
adjusted actual 经调整的实数;调整后的实数 ;'p0"\SV  
adjusted current assets 经调整的流动资产;调整后的流动资产 73N%_8DH  
adjusted figure 经调整的数字;调整后的数额 a.w,@!7  
adjusted liabilities 经调整的负债;调整后的负债 #gsAwna3  
adjusted loss 经调整的亏损;调整后的亏损 %NxNZe  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 <NS= <'U  
adjusted profit 经调整的利润;调整后的利润 xbn+9b  
adjusted surplus 经调整的盈余额;调整后的盈余额 4b7}Sr=`  
adjusted value 经调整的价值;调整后的价值 S0p]:r ";x  
adjustment 调整;修订;理算〔保险〕 E 8,53$  
adjustment centre 调剂中心 I0OsaX'  
adjustment lag 调整过程的时间差距;调整时差 2hU4g e?6  
adjustment mechanism 调整机制 )%#hpP M^  
adjustment of loss 亏损调整 A3 j>R477A  
adjustment process 调整过程;调整程序 5{cAawU.  
adjustment range 调整幅度 qZ8lU   
administered exchange rate 受管制汇率 rV2}> k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V|b?H6Q  
administration expenses 行政费用 vLpE|QZs  
administration fee 手续费;行政费 v SWqOv$  
administration in bankruptcy 破产管理 {/B) YR  
administration order 遗产管理令 s'LG3YV-<  
administrator 管理人;遗产管理人 R`s /^0  
administrator of the estate 遗产管理人 ~Bu~?ZJmd  
admission of debt 债项承认书 #Oe=G:+A  
admission of proof 接纳债权证明 C'zMOR6c  
advance 放贷款项;垫付款项;预支款项;预付款项 tx5@r;  
advance account 暂支帐目;预付款帐户 -U; s,>\)  
advance compensation 预付补偿金 KZD&Ih(vC  
advance from shareholder 股东垫款 ,[cWG)-  
advance pending reimbursement 预支以待日后付还 E}" &? oY  
advanced economy 先进经济体系 %M'"%Yn@(y  
advancement 预付;预付财产  hi.{  
advances warrant 垫款令 ;B1}so1]  
advancing 贷出 C,fIwqOr3  
adverse balance 逆差 M_*w)<  
adverse exchange 逆汇 e@ F& /c  
advertisement addressed to shareholders 在报章刊登的致股东通告 g:f0K2)\r:  
advice for collection 托收通知书 q:?g?v  
advice of drawing 提款通知书;汇票通知书 0imz }Z]  
advice of payment 付款通知 * z{D}L-&  
Advisory Committee [Securities and Futures Commission] S6]D;c8GE  
谘询委员会〔证券及期货事务监察委员会〕 's&Vg09D,  
Advisory Committee on Diversification 经济多元化谘询委员会 4H\O&pSS  
affidavit 誓章;遗产申报誓章 *NXwllrci  
affidavit of no receipt 述明无收款的誓章 m=y6E, _  
affiliate 联号;联营公司;附属公司 #*Mk@XrV  
affiliated company 附属公司;联号;联营公司 >n` OLHg;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [a+?z6qI\}  
affordability 负担能力 [3/P EDkw  
African Development Bank [AfDB] 非洲开发银行 YK}(VF?&  
after-acquired property 事后取得的财产 X)nOY*  
after-hours dealing 市后交易 nq6]?ZJ  
after-tax profit 税后盈利;税后利润;税后溢利 4tq>Lx^5U  
agency agreement 代理协议 6] <?+#uQ  
agency expenses 代理机构的开支 <`M Hra8  
agency fee 代理费 >6<g5ps.n  
Agency Law 《代理法》 J^t=.-a|  
agent 代理人;承销人 U*6-Y%7  
agent of company 公司代理人 @br%:Nt  
agent's fee 代理人费;经纪费 L^ +0K}eD  
aggregate 总计;总数;总体数字 75^-93  
aggregate amount 总款额;总额 gHox{*hb[  
aggregate assets and liabilities 总体资产与负债 mZq*o<kTA  
aggregate at constant price 按固定价格计算的总体数字 =8tdu B  
aggregate demand 总需求 !gT6S o  
aggregate gross position 总持仓量 !;R{-  
aggregate limit 总限额 ?B h}  
aggregate of salaries tax 合计薪俸税 ~t#'X8.)  
aggregate performance 总体表现;总体业绩 [r]USCq  
aggregate supply 总体供应 lgnF\)  
aggregate surplus 总盈余 ;M'R/JlUN  
aggregate total 整体总额 rylllJz|L:  
aggregate value 总值;合计价值 Gg-<3z  
aggregated basis 合计基准 ,t)mCgbcO  
aggregated net chargeable income 合计应课税入息实额 Z?v9ub~%  
aggregation 合并计算;合计;总和 v`v+M4upC  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?]P&3UU>0z  
aggregation of property 财产的总和 {/ty{  
agio 差价;贴水 Zr$PSp}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _$fxoD9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +}^} <|W6  
《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》 _IgG8)k;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment PE4{;|a }  
《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》 ly^F?.e-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yGN<.IP75  
《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`hx1|^  
agreement for a settlement 授产协议 `ZNjA},.  
agreement for assignment 转让协议 pwu5Fxn)  
agreement for sale 售卖协议;买卖协议 g5T~%t5lo  
agreement for sale and purchase 买卖协议 lGcHfW)Y  
agreement for the payment of interest 支付利息协议 67n1s  
agreement for the repayment of money 还款协议 c)$/Uu  
agreement of reinsurance 再保险协议 Ebq5P$  
Agricultural Bank of China 中国农业银行 ]-ZD;kOr  
air passenger departure tax 飞机乘客离境税 .Qi`5C:U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g`1*p|  
airport tax 机场税 R'9TD=qEK  
alcohol duty 酒精税 L8ZCGW\Rr  
alienation 让与;让渡;转让 .#+rH}=Z  
alimony 生活费;赡养费 3w^q0/ GD  
All Ordinaries Index [AOI] 所有普通股指数 i\`[0dfY  
all risks 全险;综合险 O %)+ w  
All Sales Record for Stock Market 《股票市场成交报告》 F*]AjD-  
Allied Capital Resources Limited 新联财务有限公司 $jw!DrE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^&cI+xZ2Y  
allocation letter 拨款信件 mBnC]$<R  
allocation of fund 分配款项;预留款项 yV`!Fq 1k  
allocation of profit 利润分配;溢利分配 DU[UGJg  
allocation warrant 拨款令 f|b|\/.=  
allotment 分配;配股 \(;5YCCE  
allotment notice 股份配售通知;配股通知 E^|b3G6T  
allotment of shares 股份分配 o >W}1_  
allowable 可获宽免;免税的 dXdU4YJ X  
allowable business loss 可扣除的营业亏损 +$v$P!),  
allowable expenses 可扣税的支出 9VP|a-  
allowance 免税额;津贴;备抵;准备金 |Yk23\!  
allowance for debts 债项的免税额 Yq2 mVo  
allowance for depreciation by wear and tear 耗损折旧免税额 }}Q|O]e  
allowance for funeral expenses 殡殓费的免税额 jh=:QP/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }K&K{ 9}  
allowance for repairs and outgoings 修葺及支出方面的免税额 6*]Kow?  
allowance to debtor 给债务人的津贴 $?'z%a{  
alteration of capital 资本更改 778L[wYe  
alternate trustee 候补受托人 UQTt;RS*zS  
amalgamation 合并 bJe^x;J9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9@:&E  
ambit of charges 征税范围;收费范围 uQ&xoDCB  
amended valuation 经修订的估值 m =opY~&h  
American Commodities Exchange 美国商品交易所 %K/rPhU  
American Express Bank Limited 美国运通银行 Bp4QHv9xqL  
American Stock Exchange 美国证券交易所 KH@M & >=^  
amortization 摊销 us5`?XeX]  
amount due from banks 存放银行同业的款项 O'!k$iJNb  
amount due from banks abroad 存放海外银行同业的款项 CBO8^M<K  
amount due from holding companies 控股公司欠款 #" f:m`  
amount due from local banks 存放本港银行同业的款项 Fmsg*s7w  
amount due to banks 银行同业的存款 a_pkUOu6  
amount due to banks abroad 海外银行同业的存款 s+ 0$_&xR  
amount due to holding companies 控股公司存款 6?hv ,^  
amount due to local banks 本港银行同业的存款  Q.cxen  
amount due to outport banks 外埠银行同业的存款 ZPMX19  
amount for note issue 发行纸币的款额 (zTr/  
amount of bond 担保契据的款额 hz )L+  
amount of consideration 代价款额 u2!8'-Ai  
amount of contribution 供款数额 ; /EH@V|  
amount of indebtedness 负债款额 R?I(f(ib   
amount of principal of the loan 贷款本金额 N5~g:([k  
amount of rates chargeable 应征差饷数额 M g;;o  
amount of share capital 股本额 R;,&CQUl  
amount of sums assured 承保款额 rl6vt*g  
amount of variation 变动幅度 VT+GmS  
amount of vote 拨款数额 i{ %~&!  
amount payable 应付款额 }TYCF@  
amount receivable 应收款额 SIbQs8h]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F.T~txQ~u  
analysis 分析 M/B_-8B_D  
ancillary risk 附属风险 D0-C:gz  
annual account 周年帐目;周年帐目报表;年度决算;年结 Q}]Q0'X8  
annual accounting date 年结日期 A$^}zP'u0<  
annual allowance 每年免税额;年积金;年度津贴;年津 G19FSLrtA  
annual balance 年度余额 _c%~\LOk  
annual disposable income 每年可动用收入 g fO.Ky6  
annual estimates 周年预算 U); ,Opr  
annual fee 年费 N|Rlb5\  
annual general meeting 周年大会 d)dIIzv  
annual growth rate 年增率;每年增长率 HeF[H\a<  
annual long-term supplement 长期个案每年补助金 8U=M.FFp  
annual pensionable emolument 可供计算退休金的年薪 %PyU3  
annual report 年报 3 :f5xF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 czedn_}%Q  
annual return 周年报表;周年申报表;每年报税表格 5oORwOP  
Annual Return Rules 《周年报表规则》 N7Ne  
annual review of consumer prices 每年消费物价回顾 (/FPGYu3h  
annual roll-forward basis 逐年延展方式 N%>/ e'(  
annual salary 年薪 @$t Qz  
annual statement 年度报表;年度决算表 ~tz[=3!1H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 CZ1 tqAk-  
annuitant 年金受益人 g#Yqw  
annuity 年金 &A%#LVjf  
annuity contract 年金合约 17nWrTxR$  
annuity on human life 人寿年金 I80.|KIv  
antecedent debt 先前的债项 |F6C&GNYT  
ante-dated cheque 倒填日期支票 OPKm^}  
anticipated expenditure 预期开支 /T_tI R>  
anticipated net profit 预期纯利 X'iki4  
anticipated revenue 预期收入 t}TtWI  
anti-inflation measure 反通货膨胀措施 M*0&3Y Z  
anti-inflationary stance 反通货膨胀立场 J }JT%S W  
apparent deficit 表面赤字 1R,n[`}h  
apparent financial solvency 表面偿债能力 ty/jTo}  
apparent partner 表面合伙人 \r<&7x#j  
application for personal assessment 个人入息课税申请书 ] niWRl  
application of fund 资金应用 !fz`O>-mZ  
application to release as liquidator and to destruct the books of accounts and documents oYOf<J  
申请免除清盘人职务及毁灭帐簿与文件 %s<7|,  
appointed actuary 委任精算师 E%+V\ W%  
appointed auditor 委任核数师;委任审计师 `[Lap=.' .  
appointed trustee 委任的受托人 <pi q?:ac  
appointer 委任人 3)GXu>) t  
apportioned pro rata 按比例分摊 Fbk<qQH  
apportionment 分配;分摊 9E (>mN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !nykq}kPN\  
apportionment formula 分摊方程式 b8QW^Z  
apportionment of estate duty 遗产税的分摊 $\a;?>WA"  
appraisal 估价;评估 4N#0w]_,>Y  
appreciable growth 可观增长 a>s v  
appreciable impact 显着影响 '}XW  
appreciable increase 可观增长 E\'_`L  
appreciation 增值;升值 {\0R[+d  
appreciation against other currencies 相对其他货币升值 21cIWvy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mM}|x~\R  
appreciation tax 增值税 >A1Yn]k  
appropriation 拨款;拨用;拨付 %/U Q0d~b  
appropriation account 拨款帐目 Q~*A`h#  
Appropriation Bill 拨款法案 -=g`7^qa>  
appropriation-in-aid system 补助拨款办法 ifBJ$x(B.  
approved assets 核准资产  W#??fae  
approved basket stock 认可一篮子证券 (EohxLl!p  
approved budget 核准预算 SSI&WZ2a  
approved charitable donation 认可慈善捐款 EBebyQcon  
approved charitable institution 认可慈善机构 gR?3)m  
approved currency 核准货币;认可货币 h` n>6I  
approved estimates 核准预算 blp)a  
approved estimates of expenditure 核准开支预算 Xi0/Wb h\  
approved overseas insurer 核准海外保险人 ";>D0h^D  
approved overseas trust company 核准海外信托公司 O|gb{  
approved pooled investment fund 核准汇集投资基金 gW*ee  
approved provident fund scheme 认可公积金计划 PUlb(3p `  
approved provision 核准拨款 }1$8)zH  
approved redeemable share 核准可赎回股份 A4&e#  
approved regional stock 认可地区性证券 1pz6e8p:m  
approved retirement scheme 认可退休金计划 ,U<Ku*}B  
approved subordinated loan 核准附属贷款 |-e=P9,  
arbitrage 套戥;套汇;套利 _Juhl^LM;  
arbitrageur 套戥者;套汇者 1,pg:=N9  
arbitrary amount 临时款项 }D=h"\_=  
arrangement 措施;安排;协定 Gn_v}31d%  
arrears 欠款 f0hi70\(X  
arrears of pay 欠付薪酬 7l:H~"9r  
arrears of revenue 逾期未收税款;逾期未收的帐项 4Uwt--KtFh  
articles of association 组织章程;组织细则;组织章程细则 C{>?~@z&5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 w=f8UtY9@A  
ascertainment of profit 确定利润 cb UVeh7Q  
"Asia Clear" “亚洲结算系统” @-MrmF)<U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 As>po +T*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .y'OoDe  
Asian Development Fund [ADF] 亚洲发展基金 QeQbO  
Asian dollar bond 亚洲美元债券 U'#{v7u  
Asian dollar market 亚洲美元市场 j#~4JGZt  
Asian dollar rate 亚洲美元利率 A"P1 B]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gr-%9=Uq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {@3=vBl%O+  
asked price 沽盘;喊价;索价;卖方报价 w'qV~rN~tc  
assessable income 应评税入息 i>w>UA*t  
assessable loss 应评税亏损 [S9nF  
assessable profit 应评税利润 lL83LhE}<  
assessable value 应评税值 as\V, {<  
assessed profit 估定利润 4H " *.l  
assessed value 经评估价值 ,f1+jC  
assessment 评税;评定;估价;评税单 f|apk,o_  
assessment number 评税编号;估价编号 /_56H?w\  
assessment of additional tax 补加税评税 _e-a>y  
assessment of performance 业绩评估;实绩评价 nDPfr\\  
Assessor 评税主任 F 'h[g.\}  
asset price bubbles 资产价格泡沫 ph|3M<q6  
asset-backed securities 具资产保证的证券 +)F8YMg e  
assets accretion 资产增值 dA_s7),  
assets and liabilities 资产与负债 oF3#]6`;/  
assets betterment statement 资产递增表;资产改进表 RnTPU`  
assets lending 实物放款;有抵押贷款 p~e6ah?1  
assets of the company passing on the death 死者去世时转移的公司资产 Nls|R  
assets pledged as security for liabilities 用作负债抵押的资产 -'I)2/%g  
assets portfolio 资产投资组合 ,*bxNs'/  
assets price 资产价格 +q2l,{|?  
assets quality 资产质素 :{Y,Nsa  
assets realization 资产变现 RZz].Nx  
assets refinancing arrangement 资产再集资安排 *.K}`89T  
assets securitization 资产证券化 }SOj3.9{c  
assets situated outside Hong Kong 在香港以外地方的资产 W*_ifZ0s.  
assets stripping 削减资产;拆卖资产 I 4EocM=  
assets value 资产值 Zwq_&cJK  
assignee 承让人 \^YJs?  
assignment 转让;转让书;转让契 [}VEDx  
assignment of interest 权益转让 k r/[|.bq  
assignment of letters patent and trade mark 专利证书及商标转让 N,;Bl&EU  
assignment of property 物业转让;物业转让书 *D9QwQ _|  
assignment right 转让权 ?^6RFbke+  
assignor 转让人 v8WoV*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $QY(7Z"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?vk&k(FT  
associate member 附属会员 MqNp*n2  
associated body corporate 相联法人团体 PgxU;N7Y  
associated company 相联公司;联属公司 "%sW/ph  
associated corporation 相联法团 p2cKtk+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0phGn+"R  
公认会计师公会〔英国〕 mH8"k+k  
Association of Futures Exchange Brokers 香港期货经纪协会 }t-{,0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bS0LjvY9g  
association of underwriters 承保人组织 fdPg{3x*k  
assumption of control 接管 8ayB<b>+]"  
assurance 担保;保险;转易;转易书 Q#vur o  
assurance of interest 权益的转易 'g$|:bw/  
at 19XX price 按一九XX年价格计算 8S)k]$wf%  
at a discount 按赔价计算;按贴水价格计算;打折扣 ty "k  
at a premium 按溢价计算;按升水价格计算 .lj\ H  
at call 通知付款;按通知 0z%]HlPg  
at constant market price 按固定市价计算 WJhI6lu  
at constant price 按固定价格计算 WSh+5](:  
at cost 按成本计算  9((v.  
at current market price 按当时市价计算;按现时市价计算 sKNN ahGjh  
at current price 按当时价格计算;按现时价格计算 4s3n|6v  
at factor cost 按要素成本计算;按生产要素成本计算 *}LYMrP  
at money-of-the-day price 按付款当日价格计算 2!l)% F`  
at or better 按指定或较佳价位〔买卖指令〕 }7UE  
at par 按面值计算;平价 7kj#3(e  
at sight 见票即付 IV!&jL  
at the close 按收市盘 Vw+U?  
at the opening 按开市盘 :xv"m {8+  
attestation 见证;见证条款 ;ML21OjgN  
at-the-money option 平价期权 8+lM6O ~!  
attorney 受权人;受托代表人 >/-<,,<\C  
attornment 新拥有人承认书 [NyR$yD{  
attributable profit 可归属利润 :Oy9`vv  
attributable share value 可归属股份价值 <r_ldkZ  
Auckland Stock Exchange 奥克兰证券交易所 F4KXx^~o  
auction 拍卖 /\OjtE  
auctioneer 拍卖商 `@-H ;  
audit 审计;核数 h_fA  
Audit Commission 审计署 h=?#D0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U^:+J-z{  
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〕 z[[|'02{  
audit review 帐目审查 n:'Mpux  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uq{w1O5  
audited account 审计帐目;经审计的帐目 Uz[#t1*  
audited annual account 经审计的周年帐目 l3rr2t  
audited balance sheet 经审计的资产负债表 QGn3xM66  
auditor 核数师;核数主任;审计师 "0pu_  
auditor's certificate 核数师证明书;审计师证明书 eM{,B  
auditor's report 核数师报告;审计师报告 ALJ^XvB4V  
Aussie bond 澳元债券 L >Y%$|4  
austerity budget 紧缩预算 L;wzvz\+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Hq ]f$Q6:  
Australia All Ordinaries Index 澳洲所有普通股票指数 #px74EeI\  
Australian Dollar [AUD] 澳元 qwoF4_VN  
Australian Options Market 澳大利亚期权市场 ,l1A]Wx  
Australian Securities Commission 澳洲证券事务监察委员会 Z vM~]8m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PqKbG<}Y  
Australian Stock Exchange 澳大利亚证券交易所 \u9l4  
Austrian Schilling [ATS] 奥地利先令 lpv Z[^G  
authentication 认证;鉴证 w|lA%H7`J  
authority to purchase 委托购买证;委购书 "**Tw'  
authorization 认可;核准;授权;授权书 a9}7K/Y=d  
authorization by direction 指示授权 p48m k  
authorization by instruction 指令授权 w&8N6gA14  
authorization by warrant 令状授权 mu@He&w"  
authorization of unit trust 单位信托的认可 /g(WCKva  
authorized agent 指定代理人 pMndyuoJl  
authorized capital 法定资本 td@I ;d2  
authorized clerk 出市员 oG{0 {%*@  
authorized dealer 认可交易商 ~>6d}7xs  
authorized financial institution 认可财务机构 AAuH}W>n  
authorized fund 认可基金 ( y0  
authorized fund house 获授权的基金公司;认可基金公司 y=.`:EB9b  
authorized institution 认可机构 $S(<7[Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S8>1l?UH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^__';! e  
authorized insurer 获授权保险人;获认可承保人 OYW:I1K<5  
authorized investment 特准投资项目 N(c`h  
authorized person 获授权人  %JoHc?  
authorized representative 获授权代表 5NGQWg  
authorized share capital 法定股本 _?~EWT   
automated quotation system 自动报价系统 %'o'Kh''=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e\)r"!?H`  
自动交易系统〔香港期货交易所有限公司〕 BLaF++Fop  
automatic adjustment mechanism 自动调整机制 HD%n'@E  
automatic adjustment system 自动调整系统 Y(mnGaVn  
Automatic Clearing House 自动票据交换所 AcHr X=O  
automatic exchange rates accumulation system 自动化汇率累集系统 r_>]yp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @3*S:;x  
automatic teller machine [ATM] 自动柜员机 D*0[7:NSO  
autopay 自动转帐 d%,@,>>)  
available assets 可用资产 wHuz~y6  
available fiscal reserve 现存财政储备 nz2`YyR  
available profit 可用利润 6K7DZ96L  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Nb3uDA5R  
average 平均;平均数;海损 GD-L0kw5  
average basic salary 平均基本薪金 h[ cqa  
average consumer expenditure 平均消费开支;一般消费开支 p!/!ZIo  
average cost 平均成本 :@@aIFRv  
average cost of land production 增辟土地平均成本 >q&X#E<w  
average daily turnover 平均每日成交额 awB+B8^s  
average daily wage rate 平均每日工资率 :lU#Dm]  
average expenditure pattern 平均开支模式 gT_tR_g  
average growth rate 平均增长率 u u$Jwn!S  
average net fixed assets 固定资产平均净值 DFMf" _p  
average of relatives 相对价格平均数 Suo%uD  
average price 平均价格 fnJx$PD~  
average propensity to consume 平均消费倾向;一般消费倾向 2WUl8?f2Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :JXGgl<y  
average rate 平均率 {ui{Yc  
average revenue 平均收入;平均收益 A'aYH`j  
average stock 平均库存;平均存货 r XT6u  
average yearly rent 平均年租 =d BK,/  
avoidance of double taxation 避免双重课税 MK.TBv  
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 [:/mjO K  
=d$m@rc0r  
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