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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: ]na$n[T/I  
A share A股;甲类股份 {m_y<  
abatement of tax 减税;减扣免税额 :8A@4vMS)?  
ABN AMRO Bank N.V. 荷兰银行 {WTy/$ Qk  
above-the-line expenditure 线上项目支出;经常预算支出 xg'xuz$U  
above-the-line receipt 线上项目收入;经常预算收入 79+i4(H  
ABSA Asia Limited 南非联合亚洲有限公司 DjvPeX  
absolute change 绝对数值变更 .OlPVMFt  
absolute expenditure 实际开支  1%";|  
absolute guideline figure 绝对准则数字 }LoMS<O-[  
absolute interest 绝对权益 34J*<B[Njo  
absolute order of discharge 绝对破产解除令 0~Xt_rN](  
absolute profit margin 绝对利润幅度 l,UOP[j  
absolute value 实值;绝对值 Z4sS;k]}  
absolutely vested interest 绝对既得权益 MIqH%W.r u  
absorbed cost 已吸收成本;已分摊成本 "EZpTy}Ee  
absorption 吸收;分摊;合并 BxaGBK<k  
absorption rate 吸收率;摊配率;分摊率 4K|O?MUNS  
ACB Finance Limited 亚洲商业财务有限公司 |z0% q2(  
acceptable form of reciprocity 合理的互惠条件  $3cZS  
acceptable rate 适当利率;适当汇率 ^W~8)Rbf  
acceptance agreement 承兑协议 VU+=b+B~m  
acceptance for honour 参加承兑 w8`B}Dr23  
acceptor 承兑人;接受人;受票人 mH)8A+us  
acceptor for honour 参加承兑人 :OA;vp~$x  
accident insurance 意外保险 UUGX@  
Accident Insurance Association of Hong Kong 香港意外保险公会 FgMQ=O2  
accident insurance scheme 意外保险计划 xZVZYvC,t  
accident year basis 意外年度基准 'oUTY *  
accommodation 通融;贷款 uI I! ?   
accommodation bill 通融票据;空头票据 .fS{j$  
accommodation party 汇票代发人 7JBr{3;eS  
account balance 帐户余额;帐户结余 Ve<f}  
account book 帐簿 4E+8kz'  
account collected in advance 预收款项 . "7-f]!  
account current book 往来帐簿 9~y:K$NO  
account of after-acquired property 事后取得的财产报告 3Z7gPU!H=  
account of defaulter 拖欠帐目 ;s8\F]K  
account payable 应付帐款 Tt,T6zs- <  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L^K,YlNBR  
account receivable 应收帐款 m[BpV.s  
account receivable report 应收帐款报表 Q% ^_<u  
account statement 结单;帐单;会计财务报表 r~ 2q`l'>  
account title 帐户名称;会计科目 { _Y'%Ggh  
accountant's report 会计师报告 hBhbcWD,ka  
Accountant's Report Rules 会计师报告规则 .kJu17!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j3u!lZ}U  
Accounting Arrangements 《会计安排》 Y' 5X4Ks|  
accounting basis 会计基础 tTh4L8fO  
accounting by Official Receiver 破产管理署署长呈交的帐目 9Q\RCl_1  
Accounting Circular 《会计通告》 uuL(BUGt-  
accounting class 会计类别 VKg9^%#b`[  
accounting date 记帐日期;会计结算日期 _,igN>  
accounting for money 款项核算 pimI)1 !$'  
Accounting Officer 会计主任 x6^FpNgQ  
accounting period 会计报告期;会计期 ;vn0b"Fi3  
accounting policy 会计政策;会计方针 ]Rxrt~ ZB  
accounting practice 会计惯例 9D;ono3  
accounting principle 会计准则 'ITZz n*  
accounting record 会计记录 5xU}}[|~-  
accounting report 会计报告 _Ih"*~ r/&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {\|XuCF#  
Accounting Society of China 中国会计学会 HrT@Df  
accounting statement 会计报表 <N3~X,ch  
accounting system 会计制度;会计系统 L=P8;Gj)  
accounting transaction 会计事项;帐务交易 bL{D*\HF  
accounting treatment 会计处理 {wO .nOB  
accounting year 会计年度 735l&(3A\  
accretion 增值;添加 IoV"t,  
accrual 应计项目;应累算数目 w7\vrS>&  
accrual basis 应计制;权责发生制 B~,?Gbl+g  
accrual basis accounting 应计制会计;权责发生制会计 6="o&!  
accrue 应累算;应计 qLw^Qxo  
accrued benefit 应累算利益 .k#O[^~]  
accrued charges 应计费用 o ,xy'  
accrued cumulative preference share dividend 应累算的累积优先股股息 17w{hK4o8O  
accrued expenses 应累算费用 Kek %io  
accrued interest payable 应付利息;应计未付利息 kV3LFPf>0  
accrued interest receivable 应收利息;应计未收利息 $U(D*0+o/  
accrued right 累算权益 ` M-  
accruing profit 应累算的利润 "chf \ -!$  
accumulated fiscal reserve 累积财政储备 (&, E}{p9  
accumulated profit 累积利润;滚存溢利 6F%6]n  
accumulated reserve 累积储备 >)mF'w  
accumulation of surplus income 累积收益盈余 ETR7% 0$r  
acquired assets 既得资产 `iEYq0}  
acquisition 收购;购置;取得 0rif,{"  
acquisition cost 购置成本 n*G!=lMji  
acquisition expenses 购置费用 .'2"83f  
acquisition of 100% interest 收购全部股权 *Tmqs@L  
acquisition of control 取得控制权 TPY&O{ q  
acquisition of fixed assets 购置固定资产 Oo ^ AE  
acquisition of shell “买壳” )ub!tm  
acquisition price 收购价 WMFn#.aY5  
act of God 天灾 d[E= HN  
acting partner 执事合伙人 }R:oWR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 `[ZA#8Ma  
active partner 积极参与的合伙人 [G[{?{  
active trading 交投活跃 BL%&n*&  
actual circulation 实际流通 715J1~aRNr  
actual cost 实际成本 |@?='E?h  
actual expenditure 实际开支;实际支出 kpk ^Uw%f  
actual income 实际入息;实际收入;实际收益 FE#| 5;q.  
actual market 现货市场 WJ 'lYl0+7  
actual price 现货价;实际价格 ]]5(:>l  
actual profit 实际利润 F'_z$,X6  
actual quotation 实盘;实际价位;实际报价 .li)k[] ts  
actual year basis 按实际年度计算 #X6=`Xe#  
actuals 实货 m5hu;>gt  
actuarial investigation 精算调查 EAF\ 7J*  
actuarial principle 精算原则 z,VXH ?.Zo  
actuarial report 精算师报告 77 ?TRC  
Actuarial Society of Hong Kong 香港精算学会 Q1H.2JXr  
actuarial valuation 精算师估值 % 5BSXAc  
actuary 精算师 _sHeB7K  
ad referendum agreement 暂定协议;有待覆核的协定 dp3TJZ+U  
ad valorem duty 从价税;按值征税 Q0xQx z  
ad valorem duty system 从价税制 Z(J 1A x  
ad valorem fee 从价费 c{T)31ldW  
ad valorem tariff 从价关税 F-$NoEL  
additional allowance 额外免税额 48!F!v,j)x  
additional amount for unexpired risk 未过期风险的额外款额 !'>#!S~h3  
additional assessable profit 补加应评税利润 "{jVsih0  
additional assessment 补加评税 d 5h x%M  
additional commitment 额外承担 ~{6}SXp4U  
additional commitment vote 额外承担拨款 XU}" h&>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B\`${O(  
additional dependent parent allowance 供养父母额外免税额 cL"Ral-qB  
additional provision 额外拨款 5+)_d%v=6!  
additional stamp duty 附加印花税 LI"N^K'z  
additional tax 补加税罚款;补加税款 /4+*!X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M@0S*[O{"  
adjudged bankrupt 被裁定破产 y!j>_m){w  
adjudicated bankrupt 裁定破产人 9 Lqz:4}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,yi@?lc  
adjudication of bankruptcy 裁定破产;宣告破产 LBcqFvj{&  
adjudication of insolvency 裁定无力偿还债务 %Wc$S]>i  
adjusted actual 经调整的实数;调整后的实数 ;[|+tO_  
adjusted current assets 经调整的流动资产;调整后的流动资产 {|e7^_ke  
adjusted figure 经调整的数字;调整后的数额 E/E|*6R  
adjusted liabilities 经调整的负债;调整后的负债 J/[PA[Rf  
adjusted loss 经调整的亏损;调整后的亏损 UG<<.1JL  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 WkoYkkuzj  
adjusted profit 经调整的利润;调整后的利润 pU u')y  
adjusted surplus 经调整的盈余额;调整后的盈余额 >Q)S-4iR  
adjusted value 经调整的价值;调整后的价值 g G|4+' t  
adjustment 调整;修订;理算〔保险〕 zXd#kw;  
adjustment centre 调剂中心 YIYuqtnSJ  
adjustment lag 调整过程的时间差距;调整时差 >EgMtZ88.<  
adjustment mechanism 调整机制 u5,vchZ  
adjustment of loss 亏损调整 d-]!aFj|U  
adjustment process 调整过程;调整程序 =e6!U5 f  
adjustment range 调整幅度 A}1:fw\Fn3  
administered exchange rate 受管制汇率 #|Je%t}~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [bN_0T.YI  
administration expenses 行政费用 <H1e+l{8$  
administration fee 手续费;行政费 V("T9g  
administration in bankruptcy 破产管理 K%/g!t)  
administration order 遗产管理令 Ge76/T%{Q  
administrator 管理人;遗产管理人 "(:8 $Fb  
administrator of the estate 遗产管理人 Ft>,  
admission of debt 债项承认书 BU^E68?G  
admission of proof 接纳债权证明 ulk yP  
advance 放贷款项;垫付款项;预支款项;预付款项 o* QZf *M  
advance account 暂支帐目;预付款帐户 P{8<U8E  
advance compensation 预付补偿金 QW%xwV?8  
advance from shareholder 股东垫款 QX9['B<  
advance pending reimbursement 预支以待日后付还 6 %T_;"hb  
advanced economy 先进经济体系 C,{ Ekbg  
advancement 预付;预付财产 V_)465g  
advances warrant 垫款令 j*_#{niy:  
advancing 贷出 5)M#hx%]#  
adverse balance 逆差 o^BX:\}  
adverse exchange 逆汇 Vb~;"WABo  
advertisement addressed to shareholders 在报章刊登的致股东通告 l +O\oD?-  
advice for collection 托收通知书 b28C (  
advice of drawing 提款通知书;汇票通知书 SLud}|f;o  
advice of payment 付款通知 9cMMkOM J  
Advisory Committee [Securities and Futures Commission] (HeIO  
谘询委员会〔证券及期货事务监察委员会〕 :NWrbfz  
Advisory Committee on Diversification 经济多元化谘询委员会 83{v_M  
affidavit 誓章;遗产申报誓章 @OC*:?!4  
affidavit of no receipt 述明无收款的誓章  /?6  
affiliate 联号;联营公司;附属公司 ;7!u(XzN  
affiliated company 附属公司;联号;联营公司 T{ /\q 5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zc>LwX}<  
affordability 负担能力 m] @o1J  
African Development Bank [AfDB] 非洲开发银行 TI3@/SB>  
after-acquired property 事后取得的财产 Q!W+vh  
after-hours dealing 市后交易 =5h ,ZB2A  
after-tax profit 税后盈利;税后利润;税后溢利 M,P:<-J  
agency agreement 代理协议 hQDl&A  
agency expenses 代理机构的开支 5OC3:%g  
agency fee 代理费 SJ:Wr{ Or3  
Agency Law 《代理法》 <*$IZl6I  
agent 代理人;承销人 &>hln<a>  
agent of company 公司代理人 `mKK1x  
agent's fee 代理人费;经纪费 8#a2 kR<b  
aggregate 总计;总数;总体数字 $yMNdBI[  
aggregate amount 总款额;总额 ?w@KF%D  
aggregate assets and liabilities 总体资产与负债 x]:B3_qR  
aggregate at constant price 按固定价格计算的总体数字 B{Lcx~  
aggregate demand 总需求 |JCn=v@  
aggregate gross position 总持仓量 P/dT;YhL  
aggregate limit 总限额 kn6X I*  
aggregate of salaries tax 合计薪俸税 <t.  w(?  
aggregate performance 总体表现;总体业绩 RSf*[2  
aggregate supply 总体供应 luO4ap]*  
aggregate surplus 总盈余 /I q6'oo  
aggregate total 整体总额 qBWt(jY  
aggregate value 总值;合计价值 b#_u.vP  
aggregated basis 合计基准 +*$@ K'VL  
aggregated net chargeable income 合计应课税入息实额 Y; q['h  
aggregation 合并计算;合计;总和 $C6O<A  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]N1gzHaS  
aggregation of property 财产的总和 |_wbxdq  
agio 差价;贴水 0bR})}a+Yg  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :FI 4GR*?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QdP)-Fx  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ro@`S:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %ZZW p%uf  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 k+Ay^i}s.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +?bOGUik  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VXu1Y xY  
agreement for a settlement 授产协议 =tfS@o/n  
agreement for assignment 转让协议 `T$CUlt6  
agreement for sale 售卖协议;买卖协议 [Ma d~;  
agreement for sale and purchase 买卖协议 3 e<sNU?  
agreement for the payment of interest 支付利息协议 Vu1X@@z  
agreement for the repayment of money 还款协议 wqf^n-Ze  
agreement of reinsurance 再保险协议 sVT\e*4m}  
Agricultural Bank of China 中国农业银行 Kj*:G!r0.:  
air passenger departure tax 飞机乘客离境税 %%k`+nK~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o2NU~Ub  
airport tax 机场税 E3o J;E  
alcohol duty 酒精税 /'>#1J|TlK  
alienation 让与;让渡;转让 rfc;   
alimony 生活费;赡养费 KN zm)O  
All Ordinaries Index [AOI] 所有普通股指数 \Y}nehxG@  
all risks 全险;综合险 /g]m,Y{OI  
All Sales Record for Stock Market 《股票市场成交报告》 RU GhhK  
Allied Capital Resources Limited 新联财务有限公司 npdpKd+*K"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {!7 ^ w  
allocation letter 拨款信件 t0gLz J  
allocation of fund 分配款项;预留款项 5oE!^bF?  
allocation of profit 利润分配;溢利分配 POc-`]6 <F  
allocation warrant 拨款令 Q:!.YSB  
allotment 分配;配股 M }tr*L  
allotment notice 股份配售通知;配股通知 hKYA5]  
allotment of shares 股份分配 JGKiVBN  
allowable 可获宽免;免税的 1t7S:IZ  
allowable business loss 可扣除的营业亏损 ?3:xR_VWZu  
allowable expenses 可扣税的支出 [1gWc`#  
allowance 免税额;津贴;备抵;准备金 S,TK;g  
allowance for debts 债项的免税额 .jC-&(R +  
allowance for depreciation by wear and tear 耗损折旧免税额 ^ G(GjW8  
allowance for funeral expenses 殡殓费的免税额 H0\5a|X-  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 YDr/Cw>J  
allowance for repairs and outgoings 修葺及支出方面的免税额 9hIcnPu  
allowance to debtor 给债务人的津贴 _,;|,  
alteration of capital 资本更改 eZ~ZWb,%  
alternate trustee 候补受托人 ?Wm.'S'to  
amalgamation 合并 ?-IjaDC}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'X(G><R9  
ambit of charges 征税范围;收费范围 geRD2`3;  
amended valuation 经修订的估值 OTe0[p6v  
American Commodities Exchange 美国商品交易所 Y!|* `FII  
American Express Bank Limited 美国运通银行 @I^LmB9*  
American Stock Exchange 美国证券交易所 _e3kO6X  
amortization 摊销 nWAx!0G  
amount due from banks 存放银行同业的款项 DU/WB  
amount due from banks abroad 存放海外银行同业的款项 8P'zQ:#RV  
amount due from holding companies 控股公司欠款 -hIDL'5u-I  
amount due from local banks 存放本港银行同业的款项 Ou<Vg\Mu  
amount due to banks 银行同业的存款 2qD80W<1  
amount due to banks abroad 海外银行同业的存款 a,sU-w!X'  
amount due to holding companies 控股公司存款 h&}XG\ioNA  
amount due to local banks 本港银行同业的存款 Dpa PRA)x  
amount due to outport banks 外埠银行同业的存款 REvY`   
amount for note issue 发行纸币的款额 qm1;^j&y  
amount of bond 担保契据的款额 p%v+\T2r  
amount of consideration 代价款额 Rv T>{G~  
amount of contribution 供款数额 sOBy)vq?\  
amount of indebtedness 负债款额 (PmaVwF  
amount of principal of the loan 贷款本金额 GCTf/V\#  
amount of rates chargeable 应征差饷数额 /HmD/E\  
amount of share capital 股本额 FF"`F8-w>Z  
amount of sums assured 承保款额 Zn`vL52_  
amount of variation 变动幅度 HXTZ`'Rv  
amount of vote 拨款数额 ?lYi![.o  
amount payable 应付款额 b{o%`B*  
amount receivable 应收款额 ]"< ` ^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \Q+<G-Kb.  
analysis 分析 `|i[*+WC  
ancillary risk 附属风险 GX+oA]  
annual account 周年帐目;周年帐目报表;年度决算;年结 {$ghf"  
annual accounting date 年结日期 C 4 &1M  
annual allowance 每年免税额;年积金;年度津贴;年津 b4$-?f?V  
annual balance 年度余额 {b^JH2,  
annual disposable income 每年可动用收入 D d$ SQ  
annual estimates 周年预算 SDTX3A1  
annual fee 年费 )J"Lne*"  
annual general meeting 周年大会 v~N8H+! d  
annual growth rate 年增率;每年增长率 U`es n?m!  
annual long-term supplement 长期个案每年补助金 MDCK@?\  
annual pensionable emolument 可供计算退休金的年薪 Nn],sEs  
annual report 年报 E}V8+f54S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d?)C} 2  
annual return 周年报表;周年申报表;每年报税表格 SqhG\qE{Qj  
Annual Return Rules 《周年报表规则》 `4'['x  
annual review of consumer prices 每年消费物价回顾 [D=3:B&f  
annual roll-forward basis 逐年延展方式 #Cda8)jl(  
annual salary 年薪 n3t0Qc  
annual statement 年度报表;年度决算表 csV.AN'obq  
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 U[b $VZ}  
annuitant 年金受益人 /pvR-Id|6  
annuity 年金 bF'^eR  
annuity contract 年金合约 mV0.9pxS  
annuity on human life 人寿年金 09{B6l6P  
antecedent debt 先前的债项 n)(E 0h  
ante-dated cheque 倒填日期支票 4{d!}R  
anticipated expenditure 预期开支 JR1/\F<}  
anticipated net profit 预期纯利 85<zl|ZD  
anticipated revenue 预期收入 OE(Z)|LF  
anti-inflation measure 反通货膨胀措施 (dxkDS-G  
anti-inflationary stance 反通货膨胀立场 _[8BAm  
apparent deficit 表面赤字 4  |E`  
apparent financial solvency 表面偿债能力 Xx~XW ^lsh  
apparent partner 表面合伙人 NX^%a1D!  
application for personal assessment 个人入息课税申请书 Jp<Y2-  
application of fund 资金应用 TixXA:Mf  
application to release as liquidator and to destruct the books of accounts and documents BK>uJv-qU  
申请免除清盘人职务及毁灭帐簿与文件 .r/6BDE"  
appointed actuary 委任精算师 {BBL`tg60  
appointed auditor 委任核数师;委任审计师 Azun"F_f  
appointed trustee 委任的受托人 C~.7m-YW  
appointer 委任人 AKVll  
apportioned pro rata 按比例分摊 gu[3L  
apportionment 分配;分摊 0i2ZgOJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DbdxHuKa>  
apportionment formula 分摊方程式 !YlyUHD  
apportionment of estate duty 遗产税的分摊 );*A$C9RA  
appraisal 估价;评估 E}aTH  
appreciable growth 可观增长 :bx q%D%|o  
appreciable impact 显着影响 LY%`O#i.  
appreciable increase 可观增长 C ebl"3Q  
appreciation 增值;升值 G!J{$0.  
appreciation against other currencies 相对其他货币升值 x;,H>!r"i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1'dL8Y  
appreciation tax 增值税 L=u>}?!,Fj  
appropriation 拨款;拨用;拨付 X0Q};,  
appropriation account 拨款帐目 3_JxpQg  
Appropriation Bill 拨款法案 E"e<9  
appropriation-in-aid system 补助拨款办法 0^VA,QkQ\  
approved assets 核准资产 5+<<:5_6l  
approved basket stock 认可一篮子证券 Zb)j2Xgl  
approved budget 核准预算 XY]|OZ7(  
approved charitable donation 认可慈善捐款 @<5?q: 9.8  
approved charitable institution 认可慈善机构 0s"g%gq|  
approved currency 核准货币;认可货币 Nj Ng=q  
approved estimates 核准预算 >z*2Og#1  
approved estimates of expenditure 核准开支预算 rULrGoM  
approved overseas insurer 核准海外保险人 kDM\IyM<\  
approved overseas trust company 核准海外信托公司 v7+f@Z:N*  
approved pooled investment fund 核准汇集投资基金 `2S G{5o;  
approved provident fund scheme 认可公积金计划 xyK_1n@b  
approved provision 核准拨款 /F;b<kIy8  
approved redeemable share 核准可赎回股份 75j`3wzu  
approved regional stock 认可地区性证券 '"{ IV  
approved retirement scheme 认可退休金计划 :zk69P3  
approved subordinated loan 核准附属贷款 __\Tv>Y  
arbitrage 套戥;套汇;套利 V 45\.V  
arbitrageur 套戥者;套汇者 Aen)r@Y:  
arbitrary amount 临时款项 u:r'&#jb~@  
arrangement 措施;安排;协定 )x1LOMe  
arrears 欠款 A ^YHtJ  
arrears of pay 欠付薪酬 i?uJ<BdU[  
arrears of revenue 逾期未收税款;逾期未收的帐项 %UuV^C  
articles of association 组织章程;组织细则;组织章程细则 XOQj?Q7)U  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +~Ni7Dp]  
ascertainment of profit 确定利润 Hf( d x\5  
"Asia Clear" “亚洲结算系统” _Y '+E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #!d@;= [\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #M;Cw}pW  
Asian Development Fund [ADF] 亚洲发展基金 0GW(?7ZC  
Asian dollar bond 亚洲美元债券 -,NiSh}A  
Asian dollar market 亚洲美元市场 1s4+a^ &  
Asian dollar rate 亚洲美元利率 u 9Wi@sO#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4-@D`,3L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z `FqC  
asked price 沽盘;喊价;索价;卖方报价 m&xyw9a  
assessable income 应评税入息 Ti`H?9t  
assessable loss 应评税亏损 ` V}e$  
assessable profit 应评税利润 [,s{/OM  
assessable value 应评税值 Gma)8X#  
assessed profit 估定利润 md_9bq/w  
assessed value 经评估价值 x35(i  
assessment 评税;评定;估价;评税单 +@),Fk_  
assessment number 评税编号;估价编号 [ay~l%x  
assessment of additional tax 补加税评税 }Wf\\  
assessment of performance 业绩评估;实绩评价 1{B^RR.  
Assessor 评税主任 Fj<#*2{]B  
asset price bubbles 资产价格泡沫 "G\OKt'Z  
asset-backed securities 具资产保证的证券 HCHZB*r[  
assets accretion 资产增值 lYkm1  
assets and liabilities 资产与负债 ;W6P$@'zs  
assets betterment statement 资产递增表;资产改进表 ?[>+'6  
assets lending 实物放款;有抵押贷款 wykk</eQ.i  
assets of the company passing on the death 死者去世时转移的公司资产 >'3J. FY  
assets pledged as security for liabilities 用作负债抵押的资产 1?\ #hemL  
assets portfolio 资产投资组合 gz6BfHQG  
assets price 资产价格 G*_$[|H  
assets quality 资产质素 ^a~^$PUqI  
assets realization 资产变现 ~W'>L++  
assets refinancing arrangement 资产再集资安排 wehZ7eqm  
assets securitization 资产证券化 "Gx(-NH+  
assets situated outside Hong Kong 在香港以外地方的资产 5#+G7 'k  
assets stripping 削减资产;拆卖资产 Q70LQCms  
assets value 资产值 %\8E{M:  
assignee 承让人 x{IxS?.j+  
assignment 转让;转让书;转让契 Z)cGe1?q  
assignment of interest 权益转让 gR)T(%W  
assignment of letters patent and trade mark 专利证书及商标转让 YNCQPN\v`1  
assignment of property 物业转让;物业转让书 O-r,&W  
assignment right 转让权 j_ dCy  
assignor 转让人 HE0UcP1U  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6]#pPk8[Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w8M,35b  
associate member 附属会员 F;l*@y Tq  
associated body corporate 相联法人团体 n!5 :I#B  
associated company 相联公司;联属公司 5 3=zHYQ  
associated corporation 相联法团 b]s.h8+v;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4:Adn?"  
公认会计师公会〔英国〕 `!<RP'  
Association of Futures Exchange Brokers 香港期货经纪协会 %dMq'j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0q`n]NM  
association of underwriters 承保人组织 .du FMJl  
assumption of control 接管 5}FPqyK"  
assurance 担保;保险;转易;转易书 X_Vj&{  
assurance of interest 权益的转易 W%@L7xh  
at 19XX price 按一九XX年价格计算 a>jiq8d]4  
at a discount 按赔价计算;按贴水价格计算;打折扣 x}I'W?g  
at a premium 按溢价计算;按升水价格计算 ]Z?$ 5Ks  
at call 通知付款;按通知 ~3bn?'`  
at constant market price 按固定市价计算 Jsf -t  
at constant price 按固定价格计算 :e1BQj`R  
at cost 按成本计算 _Wn5* Pi%Z  
at current market price 按当时市价计算;按现时市价计算 -gZI^EII  
at current price 按当时价格计算;按现时价格计算 U  JO  
at factor cost 按要素成本计算;按生产要素成本计算 P+r -t8  
at money-of-the-day price 按付款当日价格计算 N<V,5  
at or better 按指定或较佳价位〔买卖指令〕 s,Uc cA@  
at par 按面值计算;平价 cTf/B=yMi  
at sight 见票即付 6|*em4  
at the close 按收市盘 "I.PV$Rxl  
at the opening 按开市盘 M$j]VZ  
attestation 见证;见证条款 _<x4/".}B3  
at-the-money option 平价期权 zb/w^~J_i  
attorney 受权人;受托代表人 (orO=gST-/  
attornment 新拥有人承认书 X!r9  
attributable profit 可归属利润 |Rk$u  
attributable share value 可归属股份价值 ~Y^ UP  
Auckland Stock Exchange 奥克兰证券交易所 l!z0lh- J  
auction 拍卖 X2PQL"`  
auctioneer 拍卖商 zRDBl02v$T  
audit 审计;核数 o)<c1\q  
Audit Commission 审计署 _+ z5~6>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3(|8gWQ  
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〕 03aa>IO  
audit review 帐目审查 9 z_9yT  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dg]( ?^  
audited account 审计帐目;经审计的帐目 %j9'HtjEa  
audited annual account 经审计的周年帐目 <a_Q1 l  
audited balance sheet 经审计的资产负债表 Bd8,~8  
auditor 核数师;核数主任;审计师 oW]~\vp^0  
auditor's certificate 核数师证明书;审计师证明书 ^3*k6h [(  
auditor's report 核数师报告;审计师报告 OEc$ro=m*  
Aussie bond 澳元债券 :n36}VG|  
austerity budget 紧缩预算 >% a^;gk(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Wx&gI4~  
Australia All Ordinaries Index 澳洲所有普通股票指数 L$*sv.  
Australian Dollar [AUD] 澳元 S0+nQM%  
Australian Options Market 澳大利亚期权市场 $7%e|0jC  
Australian Securities Commission 澳洲证券事务监察委员会 }$-;P=k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T@c{5a  
Australian Stock Exchange 澳大利亚证券交易所 H%c:f  
Austrian Schilling [ATS] 奥地利先令 D&KD5_Sw  
authentication 认证;鉴证 iYE:o{  
authority to purchase 委托购买证;委购书 Aa^%_5  
authorization 认可;核准;授权;授权书 i^LLKx7M&  
authorization by direction 指示授权 kI5`[\  
authorization by instruction 指令授权 Y{~[N yE  
authorization by warrant 令状授权 78't"2>  
authorization of unit trust 单位信托的认可 Ys|n9pW  
authorized agent 指定代理人 6{/HNEI*1  
authorized capital 法定资本 a!ao{8#  
authorized clerk 出市员 x O`#a=  
authorized dealer 认可交易商 "0al"?  
authorized financial institution 认可财务机构 G[7Z5)2B  
authorized fund 认可基金 }lZfZ?oAz  
authorized fund house 获授权的基金公司;认可基金公司 k`H#u,&  
authorized institution 认可机构 v6B}ov[Y2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Qp9)Rc5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G-?y;V 1  
authorized insurer 获授权保险人;获认可承保人 E;7vGGf]  
authorized investment 特准投资项目 ]mEY/)~7  
authorized person 获授权人 MpZ #  
authorized representative 获授权代表 Ra%" +=  
authorized share capital 法定股本 l*;Isz:  
automated quotation system 自动报价系统 V@6,\1#`|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :sD/IM",},  
自动交易系统〔香港期货交易所有限公司〕 hiKgV|ZD  
automatic adjustment mechanism 自动调整机制 BfmSM9  
automatic adjustment system 自动调整系统 RtZK2  
Automatic Clearing House 自动票据交换所 uZ}=x3B  
automatic exchange rates accumulation system 自动化汇率累集系统 4 \*!]5i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8I o--Ew3  
automatic teller machine [ATM] 自动柜员机  [wS~.  
autopay 自动转帐 6 Fz?'Xf  
available assets 可用资产 G:TM k4  
available fiscal reserve 现存财政储备 ]oy>kRnb {  
available profit 可用利润 wm>I;|gA)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ZuV/!9qU  
average 平均;平均数;海损 e RiPC  
average basic salary 平均基本薪金 ,A`.u\f(:  
average consumer expenditure 平均消费开支;一般消费开支 1+\ZLy!5:  
average cost 平均成本 04eE\%?  
average cost of land production 增辟土地平均成本  "5\<.  
average daily turnover 平均每日成交额 EC *rd  
average daily wage rate 平均每日工资率 <[9{Lg*D  
average expenditure pattern 平均开支模式 o' U::  
average growth rate 平均增长率 JWHKa=-H  
average net fixed assets 固定资产平均净值 b65V*Vbj  
average of relatives 相对价格平均数 NE Br) ~  
average price 平均价格 ROZOX$XM  
average propensity to consume 平均消费倾向;一般消费倾向 t;ZA}>/  
average propensity to save 平均储蓄倾向;一般储蓄倾向 hrsMAh!  
average rate 平均率 _&0_@  
average revenue 平均收入;平均收益 i|zs Li/  
average stock 平均库存;平均存货 %au2kG,  
average yearly rent 平均年租 U j5%06  
avoidance of double taxation 避免双重课税 :{za[,  
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 7GN>o@t  
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