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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: ,hO*W-a% 1  
A share A股;甲类股份 d`eX_]Z  
abatement of tax 减税;减扣免税额 ,oin<K  
ABN AMRO Bank N.V. 荷兰银行 C_5o&O8Bc  
above-the-line expenditure 线上项目支出;经常预算支出 LpV2XL$p>#  
above-the-line receipt 线上项目收入;经常预算收入 8rV"? m`S  
ABSA Asia Limited 南非联合亚洲有限公司 p"'knZ G  
absolute change 绝对数值变更 $%:=;1Jl  
absolute expenditure 实际开支 O%H c%EfG  
absolute guideline figure 绝对准则数字 :r+BL@9  
absolute interest 绝对权益 ^Kbq.4  
absolute order of discharge 绝对破产解除令 K$1(HbL  
absolute profit margin 绝对利润幅度 -e2f8PV?3  
absolute value 实值;绝对值 4`X]$.  
absolutely vested interest 绝对既得权益 EOj.Jrs~  
absorbed cost 已吸收成本;已分摊成本 >IT19(J;A  
absorption 吸收;分摊;合并 R(t1Ei.-?  
absorption rate 吸收率;摊配率;分摊率 V7S[rI<<r  
ACB Finance Limited 亚洲商业财务有限公司 ;:WM^S  
acceptable form of reciprocity 合理的互惠条件 NsJ]Tp5!  
acceptable rate 适当利率;适当汇率 d~QZc R  
acceptance agreement 承兑协议 u-/5&Endb  
acceptance for honour 参加承兑 1#w'<}h#U  
acceptor 承兑人;接受人;受票人 )i^+=TZq  
acceptor for honour 参加承兑人 h 2QJQ|7a  
accident insurance 意外保险 7;8DKY q  
Accident Insurance Association of Hong Kong 香港意外保险公会 S%Bm4jY  
accident insurance scheme 意外保险计划 QJH((  
accident year basis 意外年度基准 W Te1E,M  
accommodation 通融;贷款 _xz>O [unf  
accommodation bill 通融票据;空头票据 ^D]y<@01  
accommodation party 汇票代发人 V\m51H1mqo  
account balance 帐户余额;帐户结余 [QZ8M@Gty#  
account book 帐簿 p=T6Ix'_2e  
account collected in advance 预收款项 l0&U7gr  
account current book 往来帐簿 IW>\\&pJ  
account of after-acquired property 事后取得的财产报告 K%@#a}kRb  
account of defaulter 拖欠帐目 Ib}~Q@?2  
account payable 应付帐款 IM(=j  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S-7ryHH*0  
account receivable 应收帐款  _(_U=  
account receivable report 应收帐款报表 Q2LAXTF]y  
account statement 结单;帐单;会计财务报表 .  g8WMm  
account title 帐户名称;会计科目 {P7 I<^,  
accountant's report 会计师报告 _8{6&AmIw  
Accountant's Report Rules 会计师报告规则 C"cBlru8B  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .4%6_`E  
Accounting Arrangements 《会计安排》 CubBD+h l*  
accounting basis 会计基础 y,F|L?dIq  
accounting by Official Receiver 破产管理署署长呈交的帐目 /ReOf<%B  
Accounting Circular 《会计通告》 (GJX[$@  
accounting class 会计类别 ] <y3;T\~  
accounting date 记帐日期;会计结算日期 pKzrdw-!  
accounting for money 款项核算 [ApAd  
Accounting Officer 会计主任 08W^  
accounting period 会计报告期;会计期 5uAUi=XA>S  
accounting policy 会计政策;会计方针 ^@-qnU lH  
accounting practice 会计惯例 1 F+$\fLr  
accounting principle 会计准则 aUyJi  
accounting record 会计记录 UNhM:!A  
accounting report 会计报告 # n\|Q\W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )uK Tf=;  
Accounting Society of China 中国会计学会 3f)!RKS9q  
accounting statement 会计报表 ,9"A"p*R  
accounting system 会计制度;会计系统 _h1:{hF  
accounting transaction 会计事项;帐务交易 JfVGs;_,  
accounting treatment 会计处理 F !MxC  
accounting year 会计年度 JPmZ%]wA  
accretion 增值;添加 " o>` Y  
accrual 应计项目;应累算数目 7 : .bqRu  
accrual basis 应计制;权责发生制 ,0^9VWZV  
accrual basis accounting 应计制会计;权责发生制会计 5cZKk/"Ad}  
accrue 应累算;应计 <=gf|(  
accrued benefit 应累算利益 |n~Vpy  
accrued charges 应计费用 3IYbgUG  
accrued cumulative preference share dividend 应累算的累积优先股股息 rrc>O*>{i  
accrued expenses 应累算费用 [W--%=Ou  
accrued interest payable 应付利息;应计未付利息 ]D\p<4uepM  
accrued interest receivable 应收利息;应计未收利息 +]S!pyZ"   
accrued right 累算权益 yoVN|5  
accruing profit 应累算的利润 'U{6LSaCb  
accumulated fiscal reserve 累积财政储备 NB .&J7v  
accumulated profit 累积利润;滚存溢利 Z*kZUx7I<  
accumulated reserve 累积储备 |n %<p  
accumulation of surplus income 累积收益盈余 *OR(8;  
acquired assets 既得资产 |7:{vA5  
acquisition 收购;购置;取得 _Z3_I_lW  
acquisition cost 购置成本 D]zpG  
acquisition expenses 购置费用 ?{KC@c*c  
acquisition of 100% interest 收购全部股权 tg%C>O  
acquisition of control 取得控制权 E|BiK  
acquisition of fixed assets 购置固定资产 eSA%:Is.  
acquisition of shell “买壳” 5imqZw  
acquisition price 收购价 V~ [I /Vi  
act of God 天灾 O/{W:hJjd  
acting partner 执事合伙人 ;h#nal>w@S  
active market 买卖活跃的市场;交投畅旺的市场;旺市 pNzpT!}H>  
active partner 积极参与的合伙人 ba"a!#wA  
active trading 交投活跃 [.*o< KP  
actual circulation 实际流通 -"X} )N2  
actual cost 实际成本 3I.0uLjg^  
actual expenditure 实际开支;实际支出 pTzfc`~xv  
actual income 实际入息;实际收入;实际收益 %{K6   
actual market 现货市场 CJ 9tO#R  
actual price 现货价;实际价格 :>GT<PPD;  
actual profit 实际利润 >6cENe_@t  
actual quotation 实盘;实际价位;实际报价 hR3Pa'/i  
actual year basis 按实际年度计算 *|Fl&`2  
actuals 实货 +6v;( ] y  
actuarial investigation 精算调查 D:Y `{{  
actuarial principle 精算原则 rXR}]|;>  
actuarial report 精算师报告 M"$TXXe  
Actuarial Society of Hong Kong 香港精算学会 )QiHe}  
actuarial valuation 精算师估值 `L<)9*  
actuary 精算师 c&T14!lfn  
ad referendum agreement 暂定协议;有待覆核的协定 & 5u[q  
ad valorem duty 从价税;按值征税 JI}p{ yI  
ad valorem duty system 从价税制 `[J(a u$z  
ad valorem fee 从价费 4D\+_Ic3  
ad valorem tariff 从价关税 Pf]O'G&F  
additional allowance 额外免税额 sP NAG  
additional amount for unexpired risk 未过期风险的额外款额 @5# RGM)5^  
additional assessable profit 补加应评税利润 pY9>z;qD  
additional assessment 补加评税 @tLoU%  
additional commitment 额外承担 iAlFgOk'  
additional commitment vote 额外承担拨款 ]Zf@NY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :4D#hOI  
additional dependent parent allowance 供养父母额外免税额 fJ3qL# '  
additional provision 额外拨款 r,4V SyZF\  
additional stamp duty 附加印花税 8c'0"G@S  
additional tax 补加税罚款;补加税款 s!E-+Gw  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 db!2nImNu\  
adjudged bankrupt 被裁定破产 r4c3t,L*$I  
adjudicated bankrupt 裁定破产人 =`X ;fz  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uGQCW\!"4  
adjudication of bankruptcy 裁定破产;宣告破产 @zJ#16V i  
adjudication of insolvency 裁定无力偿还债务 NB&u^8b  
adjusted actual 经调整的实数;调整后的实数 F*d{<  
adjusted current assets 经调整的流动资产;调整后的流动资产 ~j\/3;^s   
adjusted figure 经调整的数字;调整后的数额 ~QsQ7SAs  
adjusted liabilities 经调整的负债;调整后的负债 vN7ihe[C  
adjusted loss 经调整的亏损;调整后的亏损 '}5}wCLA  
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 vAJfMUlP  
adjusted profit 经调整的利润;调整后的利润 G<-)Kx  
adjusted surplus 经调整的盈余额;调整后的盈余额 <][|,9mw  
adjusted value 经调整的价值;调整后的价值 ZH%[wQ~4  
adjustment 调整;修订;理算〔保险〕 fXw%2wg  
adjustment centre 调剂中心 _pNUI {De  
adjustment lag 调整过程的时间差距;调整时差 kx1-.~)p(z  
adjustment mechanism 调整机制 CFZ= !s)B  
adjustment of loss 亏损调整 %'* |N [  
adjustment process 调整过程;调整程序 ?XGZp?6  
adjustment range 调整幅度 ;8g#"p*&  
administered exchange rate 受管制汇率 hpXu3o7e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -JZl?hY(  
administration expenses 行政费用 nwN<Q\]S  
administration fee 手续费;行政费 l:HO|Mq  
administration in bankruptcy 破产管理 ^B& Z  
administration order 遗产管理令 f8?K_K;\   
administrator 管理人;遗产管理人 %e%nsj6  
administrator of the estate 遗产管理人 /p>"|z  
admission of debt 债项承认书 i}<R >]S  
admission of proof 接纳债权证明 @-b}iP<T  
advance 放贷款项;垫付款项;预支款项;预付款项 l}(~q!r  
advance account 暂支帐目;预付款帐户 jgbw'BBu  
advance compensation 预付补偿金 Ca BTqo  
advance from shareholder 股东垫款 x\Sp~]o3C  
advance pending reimbursement 预支以待日后付还 FcW ?([l  
advanced economy 先进经济体系 _i8$!b2Mr  
advancement 预付;预付财产 _-8,}F}W#s  
advances warrant 垫款令 h'-TZXs0e1  
advancing 贷出 1C$^S]v%a  
adverse balance 逆差 ?>o39|M_w  
adverse exchange 逆汇 Y,(eu*Za  
advertisement addressed to shareholders 在报章刊登的致股东通告 6!"15dPN  
advice for collection 托收通知书 TVFGonVY  
advice of drawing 提款通知书;汇票通知书 >uuX<\cW  
advice of payment 付款通知 ,Fr{i1Ky  
Advisory Committee [Securities and Futures Commission] |nt J+  
谘询委员会〔证券及期货事务监察委员会〕 %?wuKZLnc  
Advisory Committee on Diversification 经济多元化谘询委员会 N l@Hx  
affidavit 誓章;遗产申报誓章 >leOyBEAR  
affidavit of no receipt 述明无收款的誓章 56bB~ =c  
affiliate 联号;联营公司;附属公司 e8lF$[i  
affiliated company 附属公司;联号;联营公司 y~luuV;uj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4_"ZSVq]#  
affordability 负担能力 7k$8i9#  
African Development Bank [AfDB] 非洲开发银行 DSjo%Brd-  
after-acquired property 事后取得的财产 |;_ yAL  
after-hours dealing 市后交易 S$H4xkKs  
after-tax profit 税后盈利;税后利润;税后溢利 s=q+3NTv  
agency agreement 代理协议 U50X`J  
agency expenses 代理机构的开支 +'Ge?(E4_  
agency fee 代理费 WWO jyj  
Agency Law 《代理法》 WWe.1A,  
agent 代理人;承销人 Ci*5E$+\  
agent of company 公司代理人 rb_G0/R  
agent's fee 代理人费;经纪费 OKU P  
aggregate 总计;总数;总体数字 Fu`g)#Z  
aggregate amount 总款额;总额 y1'/@A1  
aggregate assets and liabilities 总体资产与负债 {'ZnxK'  
aggregate at constant price 按固定价格计算的总体数字 4YCGh  
aggregate demand 总需求 YW}/C wB  
aggregate gross position 总持仓量 )3 r1; ^W  
aggregate limit 总限额 ,\m c.80  
aggregate of salaries tax 合计薪俸税 @fK`l@K  
aggregate performance 总体表现;总体业绩 xl9l>k6,  
aggregate supply 总体供应 }"8_$VDcz  
aggregate surplus 总盈余 0I_;?i  
aggregate total 整体总额 a@a1/ 3  
aggregate value 总值;合计价值 Lf-8G5G  
aggregated basis 合计基准 P:=AD W c  
aggregated net chargeable income 合计应课税入息实额 y,x~S\>+  
aggregation 合并计算;合计;总和 :d#NnR0^L  
aggregation of incomes of husband and wife 夫妇入息合并计算 gvJJ.IX]+  
aggregation of property 财产的总和 ZJpI]^9|  
agio 差价;贴水 |<V{$),k  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0%t|?@HoN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }cT}G;L'-  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2ya`2 m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment OS 6 )`  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~V&ReW/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %FU[ j^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C;5}/J^E  
agreement for a settlement 授产协议 U)!AH^{32  
agreement for assignment 转让协议 g)9/z  
agreement for sale 售卖协议;买卖协议 i/~J0qQ  
agreement for sale and purchase 买卖协议 US|vYd}u+  
agreement for the payment of interest 支付利息协议 hF~B&^dd.  
agreement for the repayment of money 还款协议 JK(&E{80  
agreement of reinsurance 再保险协议 -AT@M1K7%  
Agricultural Bank of China 中国农业银行 hvyN8We  
air passenger departure tax 飞机乘客离境税 K9q~Vf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yjq )}y,tF  
airport tax 机场税 3EvA 5K.  
alcohol duty 酒精税 'dzp@-\  
alienation 让与;让渡;转让 3(:mRb}  
alimony 生活费;赡养费 ; ]Aa  
All Ordinaries Index [AOI] 所有普通股指数 K*9b `%  
all risks 全险;综合险 *eP4dGe&  
All Sales Record for Stock Market 《股票市场成交报告》 | #Pc e  
Allied Capital Resources Limited 新联财务有限公司 "{_"Nj H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FQFENq''B  
allocation letter 拨款信件 )ta5y7np  
allocation of fund 分配款项;预留款项 I[UA' ~f  
allocation of profit 利润分配;溢利分配 \bOjb\ w$  
allocation warrant 拨款令 ?/( K7>`  
allotment 分配;配股 i!3KG|V  
allotment notice 股份配售通知;配股通知 6iG<"{/U5  
allotment of shares 股份分配 <.b$ gX  
allowable 可获宽免;免税的 =!^iiHF  
allowable business loss 可扣除的营业亏损 0EOX@;}  
allowable expenses 可扣税的支出 i =N\[&  
allowance 免税额;津贴;备抵;准备金 (J&Xo.<Z-  
allowance for debts 债项的免税额 >!1f`  
allowance for depreciation by wear and tear 耗损折旧免税额 k+[KD>;1  
allowance for funeral expenses 殡殓费的免税额 )6&\WNL-x  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /8}+# h)[  
allowance for repairs and outgoings 修葺及支出方面的免税额 P|4E1O  
allowance to debtor 给债务人的津贴 d~jtWd|?  
alteration of capital 资本更改 ?(q*U!=  
alternate trustee 候补受托人 //lZmyP?  
amalgamation 合并 }+ 2"?f|]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $ bNe0  
ambit of charges 征税范围;收费范围 k6'#  
amended valuation 经修订的估值 i\;&CzC:  
American Commodities Exchange 美国商品交易所 15 o.j!S  
American Express Bank Limited 美国运通银行 O'-Zn]@.]  
American Stock Exchange 美国证券交易所 9>3Ltnn0  
amortization 摊销 0 jP00   
amount due from banks 存放银行同业的款项 SU O;  
amount due from banks abroad 存放海外银行同业的款项 CQ.4,S}6'  
amount due from holding companies 控股公司欠款 `B\KS*Gya#  
amount due from local banks 存放本港银行同业的款项 "42$AaS  
amount due to banks 银行同业的存款 o:8S$F`O@  
amount due to banks abroad 海外银行同业的存款 P}9Y8$Y>U  
amount due to holding companies 控股公司存款 v* ~%x  
amount due to local banks 本港银行同业的存款 E#$_uZ4  
amount due to outport banks 外埠银行同业的存款 sN1*Zp'(  
amount for note issue 发行纸币的款额 Mc7<[a  
amount of bond 担保契据的款额 cm@oun  
amount of consideration 代价款额 /;nO<X:XV  
amount of contribution 供款数额 C}= _8N  
amount of indebtedness 负债款额 "1!.^<V*  
amount of principal of the loan 贷款本金额 1gShV ]2  
amount of rates chargeable 应征差饷数额 7lDaok  
amount of share capital 股本额 |369@un6  
amount of sums assured 承保款额 ]2\2/~l  
amount of variation 变动幅度 qa$[L@h>  
amount of vote 拨款数额 EkStb#  
amount payable 应付款额 b6!Q!:GO&  
amount receivable 应收款额 -{8Q= N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _"!{7e`Z  
analysis 分析 M,\|V3s  
ancillary risk 附属风险 B`Or#G3ph  
annual account 周年帐目;周年帐目报表;年度决算;年结 NkA6Cp[Q,1  
annual accounting date 年结日期 ;h-G3>Il  
annual allowance 每年免税额;年积金;年度津贴;年津 ^mgI%_?1  
annual balance 年度余额 UQ$\ an'  
annual disposable income 每年可动用收入 VJl &Bq+  
annual estimates 周年预算 [Yx-l;78  
annual fee 年费 j |'# 5H`  
annual general meeting 周年大会 N t>HztXd  
annual growth rate 年增率;每年增长率 tLXn?aNY  
annual long-term supplement 长期个案每年补助金 Xw*%3'  
annual pensionable emolument 可供计算退休金的年薪 EAC(^+15K  
annual report 年报 Ng."+&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y1yXB).AH8  
annual return 周年报表;周年申报表;每年报税表格 ^;)SFmjg%  
Annual Return Rules 《周年报表规则》 KtfkE\KP  
annual review of consumer prices 每年消费物价回顾 o}mhy`}  
annual roll-forward basis 逐年延展方式 {m+S{dWp  
annual salary 年薪 iO?gF  
annual statement 年度报表;年度决算表 DV7<n&P  
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 c69U1  
annuitant 年金受益人 P,$ [|)[E  
annuity 年金 ^Kw&=u  
annuity contract 年金合约 Sr ztTfY  
annuity on human life 人寿年金 JO& ;bT<  
antecedent debt 先前的债项 =0 C l  
ante-dated cheque 倒填日期支票 K'iS#i7  
anticipated expenditure 预期开支 _o&,  
anticipated net profit 预期纯利 F;d%@E_Bc  
anticipated revenue 预期收入 qXP1Q3  
anti-inflation measure 反通货膨胀措施 ?b*/ddIs  
anti-inflationary stance 反通货膨胀立场 R<y  Nv  
apparent deficit 表面赤字 zH=/.31Q  
apparent financial solvency 表面偿债能力 B c,"12  
apparent partner 表面合伙人 E !Oz|q  
application for personal assessment 个人入息课税申请书 {*M>X}voS  
application of fund 资金应用 7GBZA=J  
application to release as liquidator and to destruct the books of accounts and documents ]689Q%D  
申请免除清盘人职务及毁灭帐簿与文件 hkmTpH1<M  
appointed actuary 委任精算师 Jo7fxWO_g  
appointed auditor 委任核数师;委任审计师 3D?IG\3  
appointed trustee 委任的受托人 IL+#ynC  
appointer 委任人 IKMs Y5i  
apportioned pro rata 按比例分摊 zx\.2<K  
apportionment 分配;分摊 #[k~RYS3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vI pO/m.3  
apportionment formula 分摊方程式 lgCHGv2@  
apportionment of estate duty 遗产税的分摊 ]/aRc=Gn  
appraisal 估价;评估 RlI W&y  
appreciable growth 可观增长 4cXAT9  
appreciable impact 显着影响 _SMT.lG  
appreciable increase 可观增长 Ht`<XbQ>  
appreciation 增值;升值 L?3VyBE  
appreciation against other currencies 相对其他货币升值 ^w;o\G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ur_ S [I  
appreciation tax 增值税 _9Dn \=g  
appropriation 拨款;拨用;拨付 E<D+)A  
appropriation account 拨款帐目 U7nsMD  
Appropriation Bill 拨款法案 {Ior.(D>Y  
appropriation-in-aid system 补助拨款办法 $\0cJCQ3  
approved assets 核准资产 92P ,:2`a  
approved basket stock 认可一篮子证券 K?h[.`}  
approved budget 核准预算 i>ESEmb-  
approved charitable donation 认可慈善捐款 !6XvvTs/<  
approved charitable institution 认可慈善机构 !pd7@FwC  
approved currency 核准货币;认可货币 0=N4O!X9  
approved estimates 核准预算 iyA*J CD  
approved estimates of expenditure 核准开支预算 L]c 8d   
approved overseas insurer 核准海外保险人 zrLhQ3V#>  
approved overseas trust company 核准海外信托公司 ~fyF&+ibp'  
approved pooled investment fund 核准汇集投资基金 t!6\7Vm/  
approved provident fund scheme 认可公积金计划 RtW4 n:c  
approved provision 核准拨款 [TRGIGtq  
approved redeemable share 核准可赎回股份 20 jrv'f  
approved regional stock 认可地区性证券 /-DKV~  
approved retirement scheme 认可退休金计划 3M}AxE u  
approved subordinated loan 核准附属贷款 PRMZfYc  
arbitrage 套戥;套汇;套利 TZ^{pvBy  
arbitrageur 套戥者;套汇者 `^O'V}T  
arbitrary amount 临时款项 ,3G$`  
arrangement 措施;安排;协定 .[edln  
arrears 欠款 }R`8h&J  
arrears of pay 欠付薪酬 q:xtm?'$  
arrears of revenue 逾期未收税款;逾期未收的帐项 l)}<#Ri  
articles of association 组织章程;组织细则;组织章程细则 G i$  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 qv.[k<~a>  
ascertainment of profit 确定利润 k%"$$uo  
"Asia Clear" “亚洲结算系统” 929#Q#TT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 TAXd,z N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dz8-):  
Asian Development Fund [ADF] 亚洲发展基金 YavfjS:2  
Asian dollar bond 亚洲美元债券 w+Ad$4Pf"  
Asian dollar market 亚洲美元市场 5fU!'ajaN7  
Asian dollar rate 亚洲美元利率 kJ/+IGV^v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 FL59  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 t$aVe"uM  
asked price 沽盘;喊价;索价;卖方报价 .8-PB*vb  
assessable income 应评税入息 fwRGT|":B  
assessable loss 应评税亏损 ! &Z*yH  
assessable profit 应评税利润 C,[ L/!  
assessable value 应评税值 Q{O/xLf  
assessed profit 估定利润 SO7(K5H,  
assessed value 经评估价值 _\p`4-.V  
assessment 评税;评定;估价;评税单 wyp{KIV  
assessment number 评税编号;估价编号 'zE: fLo  
assessment of additional tax 补加税评税 JFe4/ V  
assessment of performance 业绩评估;实绩评价 SzRL}}I  
Assessor 评税主任 nZe\5`  
asset price bubbles 资产价格泡沫 C:Vv!u  
asset-backed securities 具资产保证的证券 GM:, CJ?  
assets accretion 资产增值 e "_&z# 2_  
assets and liabilities 资产与负债 W^wd ([  
assets betterment statement 资产递增表;资产改进表 ~M*7N@D  
assets lending 实物放款;有抵押贷款 sbzeY 1  
assets of the company passing on the death 死者去世时转移的公司资产 .a {QA  
assets pledged as security for liabilities 用作负债抵押的资产 =<Hy"4+?.  
assets portfolio 资产投资组合 v Xc!Zg~  
assets price 资产价格 vnDmFqelz  
assets quality 资产质素 #0(fOHPQ  
assets realization 资产变现 r9<V%PH v  
assets refinancing arrangement 资产再集资安排 P7'M],!9w  
assets securitization 资产证券化 Il|GCj*N  
assets situated outside Hong Kong 在香港以外地方的资产 So?m?,!W  
assets stripping 削减资产;拆卖资产 %,XI]+d  
assets value 资产值 UB a-  
assignee 承让人 I`3d;l;d  
assignment 转让;转让书;转让契 <H!O:Mf_p  
assignment of interest 权益转让 6`1k ^  
assignment of letters patent and trade mark 专利证书及商标转让 N_0pO<<cs  
assignment of property 物业转让;物业转让书 pVY4q0@  
assignment right 转让权 Jlz9E|*qV  
assignor 转让人 8'+7i8e  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _;#9!"&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f P+QxOz  
associate member 附属会员 NfOp=X?Y  
associated body corporate 相联法人团体 yYg   
associated company 相联公司;联属公司 o7J{+V  
associated corporation 相联法团 Q]^Yi1PbS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6oYIQ'hc  
公认会计师公会〔英国〕 #sS9vv7i  
Association of Futures Exchange Brokers 香港期货经纪协会 h>| g2h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J,9%%S8/C  
association of underwriters 承保人组织 Qd?CTYNsv  
assumption of control 接管 Wy8,<K{  
assurance 担保;保险;转易;转易书 UP?D@ogl<  
assurance of interest 权益的转易 2p+C%"n>  
at 19XX price 按一九XX年价格计算 BO]=vH  
at a discount 按赔价计算;按贴水价格计算;打折扣 l!/!?^8|f  
at a premium 按溢价计算;按升水价格计算 ZzT&$J7]`{  
at call 通知付款;按通知 Tn /Ut}]O  
at constant market price 按固定市价计算 ETe-  
at constant price 按固定价格计算 loBtd%wY  
at cost 按成本计算 I.-v?1>,  
at current market price 按当时市价计算;按现时市价计算 vcwK6G  
at current price 按当时价格计算;按现时价格计算 ?3Pazc]+|  
at factor cost 按要素成本计算;按生产要素成本计算 (2d3jQN`  
at money-of-the-day price 按付款当日价格计算 VcrVaBw  
at or better 按指定或较佳价位〔买卖指令〕 |UYED%dC  
at par 按面值计算;平价 <&6u]uKrW  
at sight 见票即付 }s(C^0x  
at the close 按收市盘 SD^E7W$?  
at the opening 按开市盘 UP]1(S?  
attestation 见证;见证条款 }I]W'<jY  
at-the-money option 平价期权 8?kP*tmcZ  
attorney 受权人;受托代表人 ~GA8_B  
attornment 新拥有人承认书 KxX[ S.C  
attributable profit 可归属利润 dHq#  
attributable share value 可归属股份价值 o)p[ C   
Auckland Stock Exchange 奥克兰证券交易所 0U%Xm[:  
auction 拍卖 ]Z/R!y?l"G  
auctioneer 拍卖商 05"qi6tncz  
audit 审计;核数 ZL=N[XW4'  
Audit Commission 审计署 O) 1E$#~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E23w *']  
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〕 4#7Umj  
audit review 帐目审查 3p&jLFphL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KJdz v!l=  
audited account 审计帐目;经审计的帐目 `R0Y+#$8h  
audited annual account 经审计的周年帐目 I-bF{  
audited balance sheet 经审计的资产负债表 9ad6uTc  
auditor 核数师;核数主任;审计师 ULIFSd Y  
auditor's certificate 核数师证明书;审计师证明书 R^6Zafp  
auditor's report 核数师报告;审计师报告 G5;V.#"Z[  
Aussie bond 澳元债券 m!:.>y  
austerity budget 紧缩预算 LXNQb6!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >(3'Tnu  
Australia All Ordinaries Index 澳洲所有普通股票指数 'in@9XO  
Australian Dollar [AUD] 澳元 e3g_At\  
Australian Options Market 澳大利亚期权市场 tt{`\1q  
Australian Securities Commission 澳洲证券事务监察委员会 nP;;MX:B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L+t[&1cW  
Australian Stock Exchange 澳大利亚证券交易所 9~~UM<66W  
Austrian Schilling [ATS] 奥地利先令 >XnO&hW  
authentication 认证;鉴证 (6clq:c7j  
authority to purchase 委托购买证;委购书 b2s~%}T  
authorization 认可;核准;授权;授权书 Pin/qp&Fa8  
authorization by direction 指示授权 g z4UV/qr/  
authorization by instruction 指令授权 Sr"/-  
authorization by warrant 令状授权 |Euus5[  
authorization of unit trust 单位信托的认可 e9:P9Di(b  
authorized agent 指定代理人 Uouq>N  
authorized capital 法定资本 nvH|Ngg Q  
authorized clerk 出市员 7wi%j!  
authorized dealer 认可交易商 OpQ8\[X+  
authorized financial institution 认可财务机构 [O 1|75  
authorized fund 认可基金 8&."uEOOU  
authorized fund house 获授权的基金公司;认可基金公司 o|rzN\WJn  
authorized institution 认可机构 VDpxk$a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GO~k '  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,ux+Qz5(  
authorized insurer 获授权保险人;获认可承保人 H#Q;"r3  
authorized investment 特准投资项目 l[*sHi  
authorized person 获授权人 `< Yf{'*  
authorized representative 获授权代表 TVeJ6  
authorized share capital 法定股本 Y&GuDLUF  
automated quotation system 自动报价系统 D:m#d.m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O] ZC+]}/  
自动交易系统〔香港期货交易所有限公司〕 &h(g$-l?[  
automatic adjustment mechanism 自动调整机制 SH=:p^J  
automatic adjustment system 自动调整系统 8t[t{"  
Automatic Clearing House 自动票据交换所 kFwxK"n@C  
automatic exchange rates accumulation system 自动化汇率累集系统 " @)lH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _l T0H u  
automatic teller machine [ATM] 自动柜员机 >qpqQ; bm  
autopay 自动转帐 8K^f:)Qw  
available assets 可用资产 j)";:v  
available fiscal reserve 现存财政储备 4swKjN &  
available profit 可用利润 f[}|rf  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 &I)\*Ue2t  
average 平均;平均数;海损 '=#5(O%pp  
average basic salary 平均基本薪金 k%Eh{dA  
average consumer expenditure 平均消费开支;一般消费开支 OL9]*G?F  
average cost 平均成本 EneAX&SG  
average cost of land production 增辟土地平均成本 ^@"c`  
average daily turnover 平均每日成交额 i~8DSshA  
average daily wage rate 平均每日工资率 ~p.%.b;~t  
average expenditure pattern 平均开支模式 @d)LRw.I  
average growth rate 平均增长率 H"D 5 e  
average net fixed assets 固定资产平均净值 xFwXW )  
average of relatives 相对价格平均数 =ybGb7?  
average price 平均价格 b pp*  
average propensity to consume 平均消费倾向;一般消费倾向 ugxw!cj  
average propensity to save 平均储蓄倾向;一般储蓄倾向 = t-fYV  
average rate 平均率 Q c3?}os2  
average revenue 平均收入;平均收益 +5-fk>o  
average stock 平均库存;平均存货 :'Xr/| s  
average yearly rent 平均年租 <m1sSghg  
avoidance of double taxation 避免双重课税 $',3Pv  
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 L;Vq j]_  
ngLJ@TP-  
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