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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: m:Cx~  
A share A股;甲类股份 =}GyI_br;8  
abatement of tax 减税;减扣免税额 d4h(F,K7V  
ABN AMRO Bank N.V. 荷兰银行 Dlf=N$BL7d  
above-the-line expenditure 线上项目支出;经常预算支出 )0d".Q|v4  
above-the-line receipt 线上项目收入;经常预算收入 9l_?n@   
ABSA Asia Limited 南非联合亚洲有限公司 P(nHXVSUE  
absolute change 绝对数值变更 [#6Esy8|  
absolute expenditure 实际开支 PH%gX`N  
absolute guideline figure 绝对准则数字 il%tu<E#J~  
absolute interest 绝对权益 Yn2^nT=8  
absolute order of discharge 绝对破产解除令 ,vw`YKg  
absolute profit margin 绝对利润幅度 ;p!hd }C  
absolute value 实值;绝对值 Zw 8b -_  
absolutely vested interest 绝对既得权益 -?`l<y(  
absorbed cost 已吸收成本;已分摊成本 t\d;}@bl  
absorption 吸收;分摊;合并 5nqdY*  
absorption rate 吸收率;摊配率;分摊率 kGiw?~t=%  
ACB Finance Limited 亚洲商业财务有限公司 pcTXTy 28  
acceptable form of reciprocity 合理的互惠条件 K5rj!*x.o  
acceptable rate 适当利率;适当汇率 pdqa)>$  
acceptance agreement 承兑协议 3^yWpSC  
acceptance for honour 参加承兑 }eFUw  
acceptor 承兑人;接受人;受票人 Ki;5 =)  
acceptor for honour 参加承兑人 x)Kh _G  
accident insurance 意外保险 A?KKZ{Pl  
Accident Insurance Association of Hong Kong 香港意外保险公会 E?D{/ k,zZ  
accident insurance scheme 意外保险计划 Z@O e}\.$  
accident year basis 意外年度基准 xm, yqM!0A  
accommodation 通融;贷款 U I|@5:J  
accommodation bill 通融票据;空头票据 \1 D,Kx;Cb  
accommodation party 汇票代发人 _?LI0iIFx  
account balance 帐户余额;帐户结余 ;QD;5 <1  
account book 帐簿 bO3KaOC8N  
account collected in advance 预收款项 Bin&:%|9?  
account current book 往来帐簿 ,.MG&O  
account of after-acquired property 事后取得的财产报告 &`2*6 )qa  
account of defaulter 拖欠帐目 a3IB, dr5P  
account payable 应付帐款 %~XJwy-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 uxiX"0)g>  
account receivable 应收帐款 ZaindX{.1  
account receivable report 应收帐款报表 &Sp:?I-  
account statement 结单;帐单;会计财务报表 ~x|Sv4M  
account title 帐户名称;会计科目 )X$n'E  
accountant's report 会计师报告 }kefrT  
Accountant's Report Rules 会计师报告规则 98nLj9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 iqP0=(^m  
Accounting Arrangements 《会计安排》 8so}^2hTlT  
accounting basis 会计基础 &`W,'qD$  
accounting by Official Receiver 破产管理署署长呈交的帐目 30`H Xv@  
Accounting Circular 《会计通告》 \9Zfu4WR  
accounting class 会计类别 <QLj6#d7Y  
accounting date 记帐日期;会计结算日期 fltc dA  
accounting for money 款项核算 [T|1Qq7  
Accounting Officer 会计主任 ')~HOCBSE  
accounting period 会计报告期;会计期 P"<ad kr  
accounting policy 会计政策;会计方针 :$d3a"]  
accounting practice 会计惯例 D)6||z}  
accounting principle 会计准则 e$I:[>  
accounting record 会计记录 1&nrZG9  
accounting report 会计报告 KJZY.7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @},k\Is  
Accounting Society of China 中国会计学会 t2<(by!  
accounting statement 会计报表  ]^%3Y  
accounting system 会计制度;会计系统  /t P  
accounting transaction 会计事项;帐务交易 -W vAmi  
accounting treatment 会计处理 ||NCVGJG  
accounting year 会计年度 5OE?;PJ(  
accretion 增值;添加 Hb4rpAeP  
accrual 应计项目;应累算数目 <!$Cvx\U  
accrual basis 应计制;权责发生制 "<b84?V5  
accrual basis accounting 应计制会计;权责发生制会计 Gl9a5b  
accrue 应累算;应计 !OemS 7{  
accrued benefit 应累算利益 {.W%m  
accrued charges 应计费用 kp"cHJNx  
accrued cumulative preference share dividend 应累算的累积优先股股息 %)]RM/e8  
accrued expenses 应累算费用 AlV2tffY^  
accrued interest payable 应付利息;应计未付利息 '-{jn+,  
accrued interest receivable 应收利息;应计未收利息 > xw+2<  
accrued right 累算权益 6Wp:W1E{`  
accruing profit 应累算的利润 ]ORat.*0[T  
accumulated fiscal reserve 累积财政储备 _bsfM;u.%  
accumulated profit 累积利润;滚存溢利 ^jA}*YP  
accumulated reserve 累积储备 L.[2l Q  
accumulation of surplus income 累积收益盈余 9!h+LGs(,  
acquired assets 既得资产 -n-X/M  
acquisition 收购;购置;取得 af{K4:I  
acquisition cost 购置成本 PX'%)5:q;i  
acquisition expenses 购置费用  UI'eD)WR  
acquisition of 100% interest 收购全部股权 |R;=P(0it  
acquisition of control 取得控制权 c:5BQr '  
acquisition of fixed assets 购置固定资产 6!N&,I  
acquisition of shell “买壳” g?wogCs5  
acquisition price 收购价 :=@[FXD4  
act of God 天灾 >[U$n.  
acting partner 执事合伙人 V;=T~K|)>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 I+SL0  
active partner 积极参与的合伙人 kPe9G  
active trading 交投活跃 c$;enAf@  
actual circulation 实际流通 F9" K  
actual cost 实际成本 7 5u*ZMK  
actual expenditure 实际开支;实际支出 @ck2j3J/  
actual income 实际入息;实际收入;实际收益 3 -FNd~%  
actual market 现货市场 *lSIT]1  
actual price 现货价;实际价格 WMg^W(  
actual profit 实际利润 nq;)!Wry  
actual quotation 实盘;实际价位;实际报价  $?YkgK  
actual year basis 按实际年度计算 3z<t#  
actuals 实货 .^,vK7  
actuarial investigation 精算调查 {3>^nMv@e  
actuarial principle 精算原则 }sZ]SE  
actuarial report 精算师报告 _ev^5`>p/  
Actuarial Society of Hong Kong 香港精算学会 A(B2XBS!?  
actuarial valuation 精算师估值 :H{8j}"  
actuary 精算师 O<*iDd`(e  
ad referendum agreement 暂定协议;有待覆核的协定 O%I'   
ad valorem duty 从价税;按值征税 n 8Fi?/  
ad valorem duty system 从价税制 FoLw S%+yO  
ad valorem fee 从价费 %lxo?s@GE  
ad valorem tariff 从价关税 A`KTm(  
additional allowance 额外免税额 ~zx-'sc?  
additional amount for unexpired risk 未过期风险的额外款额 aw`mB,5U  
additional assessable profit 补加应评税利润 q0 <g#jK  
additional assessment 补加评税 %rsW:nl  
additional commitment 额外承担 ;Ba f&xK  
additional commitment vote 额外承担拨款 -3Ffk:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Xo,BuK&G  
additional dependent parent allowance 供养父母额外免税额 s`{O-  
additional provision 额外拨款 UkUdpZ.[il  
additional stamp duty 附加印花税 Nuj%8om6  
additional tax 补加税罚款;补加税款 8LL);"$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cX2b:  
adjudged bankrupt 被裁定破产 l\eq/yg_  
adjudicated bankrupt 裁定破产人 ``={FaV~m  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  `@p*1  
adjudication of bankruptcy 裁定破产;宣告破产 ~b+>o  
adjudication of insolvency 裁定无力偿还债务 `CV a`%  
adjusted actual 经调整的实数;调整后的实数 ;Wr$hDt^  
adjusted current assets 经调整的流动资产;调整后的流动资产 C$_H)I  
adjusted figure 经调整的数字;调整后的数额 z')'8155  
adjusted liabilities 经调整的负债;调整后的负债 iL(E`_I<  
adjusted loss 经调整的亏损;调整后的亏损 +VJl#sc/;  
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 _Nd\Cm  
adjusted profit 经调整的利润;调整后的利润 *{ .u\BL5  
adjusted surplus 经调整的盈余额;调整后的盈余额 Z?~7#F~Z`  
adjusted value 经调整的价值;调整后的价值 Z^sO`C  
adjustment 调整;修订;理算〔保险〕 ^E9@L ??  
adjustment centre 调剂中心 iU &V}p  
adjustment lag 调整过程的时间差距;调整时差 kn! J`"b  
adjustment mechanism 调整机制 =I?p(MqW  
adjustment of loss 亏损调整 g\ke,r6  
adjustment process 调整过程;调整程序 ?p5Eo{B  
adjustment range 调整幅度 TGg*(6'z  
administered exchange rate 受管制汇率 C'{Z?M>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "k+QDQ3=  
administration expenses 行政费用 %K zURv  
administration fee 手续费;行政费 sh0O~%]g  
administration in bankruptcy 破产管理 j"f ]pzg&  
administration order 遗产管理令 Th-zMQ4  
administrator 管理人;遗产管理人 sg3%n0Ms.W  
administrator of the estate 遗产管理人 RvVnVcn^#  
admission of debt 债项承认书 !a0HF p$9  
admission of proof 接纳债权证明 A/'G.H  
advance 放贷款项;垫付款项;预支款项;预付款项 Ouj5NL  
advance account 暂支帐目;预付款帐户 LnBkd:>}  
advance compensation 预付补偿金 k|w6&k3  
advance from shareholder 股东垫款 >~6 ;9{@  
advance pending reimbursement 预支以待日后付还 Blu^\:?#z-  
advanced economy 先进经济体系 {|a' =I#2  
advancement 预付;预付财产 /6>2,S8Ar  
advances warrant 垫款令 [}FP_Su$6  
advancing 贷出 thS#fO4]d  
adverse balance 逆差 P afmHXx  
adverse exchange 逆汇 ;R/=9l  
advertisement addressed to shareholders 在报章刊登的致股东通告 2(UT;PSI  
advice for collection 托收通知书 ,]o32@   
advice of drawing 提款通知书;汇票通知书 ,"DkMK4%  
advice of payment 付款通知 0^hz1\g  
Advisory Committee [Securities and Futures Commission] ak<?Eu9rV  
谘询委员会〔证券及期货事务监察委员会〕 7^S&g.A  
Advisory Committee on Diversification 经济多元化谘询委员会 D|OX]3~  
affidavit 誓章;遗产申报誓章 ym-212wl  
affidavit of no receipt 述明无收款的誓章 }Za[<t BWS  
affiliate 联号;联营公司;附属公司 jLZ+HYyG9  
affiliated company 附属公司;联号;联营公司 @T1-0!TM')  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 K2NnA  
affordability 负担能力 eE1w<] Eg  
African Development Bank [AfDB] 非洲开发银行 W(EU*~<UC  
after-acquired property 事后取得的财产 r0_3`; H  
after-hours dealing 市后交易 e=YvM g  
after-tax profit 税后盈利;税后利润;税后溢利 tk~7>S  
agency agreement 代理协议 R9{6$djq\:  
agency expenses 代理机构的开支 1&wLNZXH  
agency fee 代理费 ?"J5~_U.  
Agency Law 《代理法》 qxk1Rzm?x  
agent 代理人;承销人 9-9`;Z  
agent of company 公司代理人 nJrV  
agent's fee 代理人费;经纪费 \\BblzGMR  
aggregate 总计;总数;总体数字 nAg|m,gA  
aggregate amount 总款额;总额 }&ZO q'B  
aggregate assets and liabilities 总体资产与负债 &EZ28k"x  
aggregate at constant price 按固定价格计算的总体数字 C#;}U51:t  
aggregate demand 总需求 7(ZI]<  
aggregate gross position 总持仓量 ?f:FmgQk  
aggregate limit 总限额 tXwnK[~x  
aggregate of salaries tax 合计薪俸税 n&k1'KL&  
aggregate performance 总体表现;总体业绩 Gh|q[s*k  
aggregate supply 总体供应 ~G ,n>  
aggregate surplus 总盈余 c!E+&5|n  
aggregate total 整体总额 izOtt^#DZt  
aggregate value 总值;合计价值 y1FS?hSD0  
aggregated basis 合计基准 u:<%!?  
aggregated net chargeable income 合计应课税入息实额 ,253'53W)  
aggregation 合并计算;合计;总和 J$@3,=L6V  
aggregation of incomes of husband and wife 夫妇入息合并计算 -k")#1  
aggregation of property 财产的总和 Q;Xb-\\  
agio 差价;贴水 KTd4pW?w  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 m8#+w0p)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8+Oyhd*|  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 NgQ {'H[Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NkA|T1w7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 `TBau:ElI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7l%O:M(\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cC b'z1  
agreement for a settlement 授产协议 89?AcZ.D  
agreement for assignment 转让协议 vaS/WEY  
agreement for sale 售卖协议;买卖协议 %Gh!h4Pv  
agreement for sale and purchase 买卖协议 4ijoAW3A^  
agreement for the payment of interest 支付利息协议 @OV\raUO&V  
agreement for the repayment of money 还款协议 cL?FloPc*  
agreement of reinsurance 再保险协议 UPfH~H[1)  
Agricultural Bank of China 中国农业银行 gR )xw)!  
air passenger departure tax 飞机乘客离境税 ^~E?7{BL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dX^OV$  
airport tax 机场税 0V }knR.l  
alcohol duty 酒精税 y_;LTCj?  
alienation 让与;让渡;转让 n3da@ClBt  
alimony 生活费;赡养费 QI0d:7!W1  
All Ordinaries Index [AOI] 所有普通股指数 0sD"Hu  
all risks 全险;综合险 ou0(C `  
All Sales Record for Stock Market 《股票市场成交报告》 "u@)   
Allied Capital Resources Limited 新联财务有限公司 y 4j0nF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _e E(P1  
allocation letter 拨款信件 G];5'd~C;d  
allocation of fund 分配款项;预留款项 (&npr96f  
allocation of profit 利润分配;溢利分配 2^'|[*$k1@  
allocation warrant 拨款令 N<}{oIsZ+  
allotment 分配;配股 c!{v/zOz  
allotment notice 股份配售通知;配股通知 G|*^W;(Z  
allotment of shares 股份分配 f5.rzrU  
allowable 可获宽免;免税的 ^rO3B?_  
allowable business loss 可扣除的营业亏损 Vv8e"S  
allowable expenses 可扣税的支出 6p|*H?|It  
allowance 免税额;津贴;备抵;准备金 qq9fZZb  
allowance for debts 债项的免税额 8+5 z-vd  
allowance for depreciation by wear and tear 耗损折旧免税额 r+r-[z D(  
allowance for funeral expenses 殡殓费的免税额 |1iCt1~U  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Y]!8Ymuww@  
allowance for repairs and outgoings 修葺及支出方面的免税额 bKRz=$P?  
allowance to debtor 给债务人的津贴 }d?"i@[  
alteration of capital 资本更改 + KGZk?%  
alternate trustee 候补受托人 M@ t,P?  
amalgamation 合并 ,<!_MNw[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E`]lr[  
ambit of charges 征税范围;收费范围 )FVW/{NF@q  
amended valuation 经修订的估值 "^_9t'0  
American Commodities Exchange 美国商品交易所 Vj(}'h-c\  
American Express Bank Limited 美国运通银行 %%5K%z,R#  
American Stock Exchange 美国证券交易所 sq1Z;l31"  
amortization 摊销 zX *+J"x  
amount due from banks 存放银行同业的款项 >*rH Nf  
amount due from banks abroad 存放海外银行同业的款项 qw={gZ  
amount due from holding companies 控股公司欠款 j5QS/3  
amount due from local banks 存放本港银行同业的款项 sz4)xJgF (  
amount due to banks 银行同业的存款 ME4Ir  
amount due to banks abroad 海外银行同业的存款 tai  
amount due to holding companies 控股公司存款 [+dOgyK  
amount due to local banks 本港银行同业的存款 ozv:$>v@"  
amount due to outport banks 外埠银行同业的存款 'Pyeb`AXE9  
amount for note issue 发行纸币的款额 J}a 8N.S  
amount of bond 担保契据的款额  0].*eM  
amount of consideration 代价款额 lW}"6@0,  
amount of contribution 供款数额 4|i.b?"  
amount of indebtedness 负债款额 $w!;~s  
amount of principal of the loan 贷款本金额 yv2BbrYyy  
amount of rates chargeable 应征差饷数额 G4DuqN~2m  
amount of share capital 股本额 "uK`!{  
amount of sums assured 承保款额 X$z@ *3=  
amount of variation 变动幅度 wa/ :JE  
amount of vote 拨款数额 u7R:7$H  
amount payable 应付款额 TXx%\V_6  
amount receivable 应收款额 N#<h/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _h;#\ )%~  
analysis 分析 v}w=I}<x  
ancillary risk 附属风险 :$eg{IXC"  
annual account 周年帐目;周年帐目报表;年度决算;年结 'uAH, .B  
annual accounting date 年结日期 v"x{oD$R  
annual allowance 每年免税额;年积金;年度津贴;年津 gHCk;dmq81  
annual balance 年度余额 B1\@ n$  
annual disposable income 每年可动用收入 nU]4)t_o\  
annual estimates 周年预算 CYlZ<W'  
annual fee 年费 |/LCwq%  
annual general meeting 周年大会 6uWzv~!*D  
annual growth rate 年增率;每年增长率 f?xc-lX5R  
annual long-term supplement 长期个案每年补助金 /y2upu*!  
annual pensionable emolument 可供计算退休金的年薪 G}.t!"  
annual report 年报 "n'LF?/H'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?FC6NEu}8  
annual return 周年报表;周年申报表;每年报税表格 WR;"^<i9  
Annual Return Rules 《周年报表规则》 |cZKj|0>  
annual review of consumer prices 每年消费物价回顾 7vBB <\  
annual roll-forward basis 逐年延展方式 >we/#C"x  
annual salary 年薪 \dpsyc  
annual statement 年度报表;年度决算表 =l&A9 >\  
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 ,]ALyWGuX  
annuitant 年金受益人 F,B,D^WD  
annuity 年金 \A-w,]9^V  
annuity contract 年金合约 P<@Yux#  
annuity on human life 人寿年金 S].=gR0:  
antecedent debt 先前的债项 z;x1p)(xt  
ante-dated cheque 倒填日期支票 UMe@[E=  
anticipated expenditure 预期开支 ((Bu Bu>  
anticipated net profit 预期纯利  %trtP  
anticipated revenue 预期收入 !Pmv  
anti-inflation measure 反通货膨胀措施 cB5|% @$I  
anti-inflationary stance 反通货膨胀立场 1EW-%GQO  
apparent deficit 表面赤字 4%5H<:V7  
apparent financial solvency 表面偿债能力 7.O1 ~-  
apparent partner 表面合伙人 ,$ICv+7]  
application for personal assessment 个人入息课税申请书 (^h47kY  
application of fund 资金应用 !?Tu pi  
application to release as liquidator and to destruct the books of accounts and documents HRF4 Ro  
申请免除清盘人职务及毁灭帐簿与文件 UH8)r  
appointed actuary 委任精算师 *.ffyBI*~  
appointed auditor 委任核数师;委任审计师 WFBg3#p  
appointed trustee 委任的受托人 8'+XR`g:ax  
appointer 委任人 L@rKG~{Xy  
apportioned pro rata 按比例分摊 IyE9G:fY  
apportionment 分配;分摊 gd9ZlHo'Id  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w}Q|*!?_  
apportionment formula 分摊方程式 n*\AB=|X  
apportionment of estate duty 遗产税的分摊 g+ `Ie'o<  
appraisal 估价;评估 a.F6!?  
appreciable growth 可观增长 ],%}}UN  
appreciable impact 显着影响 "yMr\jt~-  
appreciable increase 可观增长 +nKxSjqI  
appreciation 增值;升值 J[<3Je=>$  
appreciation against other currencies 相对其他货币升值 GiBq1U-Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9.5hQZ  
appreciation tax 增值税 \IQP` JR  
appropriation 拨款;拨用;拨付 qIQvix$8  
appropriation account 拨款帐目 k|l"Rh<\~  
Appropriation Bill 拨款法案 ?Mp)F2'  
appropriation-in-aid system 补助拨款办法 g5TXs^g  
approved assets 核准资产 >u5}5OP7  
approved basket stock 认可一篮子证券 ;2RCgX!'%  
approved budget 核准预算 vO" $Xw  
approved charitable donation 认可慈善捐款 c Xcn}gKV  
approved charitable institution 认可慈善机构 m,e1:Nk<  
approved currency 核准货币;认可货币 {: EQ  
approved estimates 核准预算 x U1dy*-  
approved estimates of expenditure 核准开支预算 Uc e#v)  
approved overseas insurer 核准海外保险人 %V;k/w~[  
approved overseas trust company 核准海外信托公司 Qwx}e\=  
approved pooled investment fund 核准汇集投资基金 ?,|_<'$4T  
approved provident fund scheme 认可公积金计划 Jg|3Wjq5  
approved provision 核准拨款 <u44YvLBm  
approved redeemable share 核准可赎回股份 NW=j>7  
approved regional stock 认可地区性证券 ,K7C2PV6  
approved retirement scheme 认可退休金计划 \`x'r$CV  
approved subordinated loan 核准附属贷款 u7`<m.\  
arbitrage 套戥;套汇;套利 ?"AcK" v  
arbitrageur 套戥者;套汇者 ^~MHxF5d  
arbitrary amount 临时款项 e,I-u'mLQs  
arrangement 措施;安排;协定 -'k<2"z  
arrears 欠款 ?MeP<5\A  
arrears of pay 欠付薪酬 DC*|tHl  
arrears of revenue 逾期未收税款;逾期未收的帐项 fx.FHhVu  
articles of association 组织章程;组织细则;组织章程细则 D4[5}NYU  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]@ETQ8QN  
ascertainment of profit 确定利润 n<yV]i$  
"Asia Clear" “亚洲结算系统” A'|W0|R9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3v:RLnB  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0e8)*2S  
Asian Development Fund [ADF] 亚洲发展基金 ZH:#~Zyj  
Asian dollar bond 亚洲美元债券 $K<jmEC@<  
Asian dollar market 亚洲美元市场 3SQ 5C' E  
Asian dollar rate 亚洲美元利率 $.kIB+K  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xKsn);].`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;?inf`t  
asked price 沽盘;喊价;索价;卖方报价 l W&glU(  
assessable income 应评税入息 0; V{yh  
assessable loss 应评税亏损 ]RnX'yw^  
assessable profit 应评税利润 !^q<)!9<EO  
assessable value 应评税值 B5B'H3@  
assessed profit 估定利润 pSq\3Hp]Q  
assessed value 经评估价值 s'\"%~nF<  
assessment 评税;评定;估价;评税单 5bmtUIj  
assessment number 评税编号;估价编号 Bb:jy!jq_  
assessment of additional tax 补加税评税 ~n"V0!:'4  
assessment of performance 业绩评估;实绩评价 $BH0W{S  
Assessor 评税主任 V^L;Nw5h  
asset price bubbles 资产价格泡沫 *o"F.H{#N  
asset-backed securities 具资产保证的证券 #3u8BLy$Q  
assets accretion 资产增值 8Yq6I>@!  
assets and liabilities 资产与负债 y L&n)   
assets betterment statement 资产递增表;资产改进表 7\{<AM?*  
assets lending 实物放款;有抵押贷款 Zb2 B5( 0  
assets of the company passing on the death 死者去世时转移的公司资产 ]iLfe&f  
assets pledged as security for liabilities 用作负债抵押的资产 2b|vb}|t{  
assets portfolio 资产投资组合 C?x  
assets price 资产价格 Mm.!$uR  
assets quality 资产质素 (:T~*7/"  
assets realization 资产变现 L4kYF~G:4  
assets refinancing arrangement 资产再集资安排 ` S85i*  
assets securitization 资产证券化 9@D,ZSi  
assets situated outside Hong Kong 在香港以外地方的资产 zP=J5qOZ8  
assets stripping 削减资产;拆卖资产 8-8= \  
assets value 资产值 ]s, T` (&  
assignee 承让人 4TR:bQZs  
assignment 转让;转让书;转让契 {8I93]  
assignment of interest 权益转让 bJ. ((1$  
assignment of letters patent and trade mark 专利证书及商标转让 J)g(Nw,O  
assignment of property 物业转让;物业转让书 Za}91z"  
assignment right 转让权 iQa Q"s  
assignor 转让人 l^0 <a<P  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O~aS&g/sf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 QT%&vq  
associate member 附属会员  pd X9G  
associated body corporate 相联法人团体 m5d;lrk@&/  
associated company 相联公司;联属公司 ;#xhlR* ~  
associated corporation 相联法团 SxT:k,ji  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?+Qbr$]  
公认会计师公会〔英国〕 (\R"v^  
Association of Futures Exchange Brokers 香港期货经纪协会 Q_uv.\*z_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r&ToUU 5  
association of underwriters 承保人组织 RPp_L>&~<  
assumption of control 接管 yobi$mnsy!  
assurance 担保;保险;转易;转易书 )UJ]IB-Q|1  
assurance of interest 权益的转易 L YH9P-5H  
at 19XX price 按一九XX年价格计算 (4c<0<"$  
at a discount 按赔价计算;按贴水价格计算;打折扣 q(uu;l[  
at a premium 按溢价计算;按升水价格计算 W BiBtU  
at call 通知付款;按通知 T@Q.m.iV4  
at constant market price 按固定市价计算 }){hQt7  
at constant price 按固定价格计算 , H[o.r=  
at cost 按成本计算 $ \P!P.  
at current market price 按当时市价计算;按现时市价计算 HDy[/7"  
at current price 按当时价格计算;按现时价格计算 u-k*[!JU  
at factor cost 按要素成本计算;按生产要素成本计算 e dD(s5  
at money-of-the-day price 按付款当日价格计算 sk],_l<  
at or better 按指定或较佳价位〔买卖指令〕 1y?TyUP  
at par 按面值计算;平价 ,g\.C+.S  
at sight 见票即付 "HYK~V  
at the close 按收市盘 9'4cqR  
at the opening 按开市盘 &'|bZms g  
attestation 见证;见证条款 7z+NR&' M$  
at-the-money option 平价期权 $!fz87-p>  
attorney 受权人;受托代表人 x3M`l|  
attornment 新拥有人承认书 v.Q)Obyn  
attributable profit 可归属利润 +*|E%pq  
attributable share value 可归属股份价值 1[}VyP6 e  
Auckland Stock Exchange 奥克兰证券交易所 oHa6fi  
auction 拍卖 f 8uVk|a  
auctioneer 拍卖商 "kN5AeRg  
audit 审计;核数 dB1bf2'b#  
Audit Commission 审计署 XE>XzsnC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N:&Gv'`  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 h"<rW7z  
audit review 帐目审查 _|s{G  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (]w6q&,  
audited account 审计帐目;经审计的帐目 ^%!{qAp}Z  
audited annual account 经审计的周年帐目 Y:CX RU6eD  
audited balance sheet 经审计的资产负债表 NV5qF/<M  
auditor 核数师;核数主任;审计师 A%#M#hD/  
auditor's certificate 核数师证明书;审计师证明书 -!!]1\S*Y  
auditor's report 核数师报告;审计师报告 S(@kdL  
Aussie bond 澳元债券 ?I]AE&4'  
austerity budget 紧缩预算 97Dq;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RKLE@h7[?  
Australia All Ordinaries Index 澳洲所有普通股票指数 aiPm.h>  
Australian Dollar [AUD] 澳元 E6 oC^,ZRy  
Australian Options Market 澳大利亚期权市场 zS:2?VXxq  
Australian Securities Commission 澳洲证券事务监察委员会 cr;:5D%_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NL]_;\ h  
Australian Stock Exchange 澳大利亚证券交易所 %N Q mV_1  
Austrian Schilling [ATS] 奥地利先令 ]x)!Kd2>  
authentication 认证;鉴证 {.Qv1oOa  
authority to purchase 委托购买证;委购书 NU=2*gM  
authorization 认可;核准;授权;授权书 =]%,&Se  
authorization by direction 指示授权 +iQ@J+k  
authorization by instruction 指令授权 |ufL s  
authorization by warrant 令状授权 t]I9[5Pq\  
authorization of unit trust 单位信托的认可 0 s+X:*C~  
authorized agent 指定代理人 p2Khfl6-  
authorized capital 法定资本 yKhI&  
authorized clerk 出市员 '$Z)2fn7  
authorized dealer 认可交易商 e-*@R#x8+  
authorized financial institution 认可财务机构 'v^Vg  
authorized fund 认可基金 n*"r!&Dg  
authorized fund house 获授权的基金公司;认可基金公司 /"J 6``MV  
authorized institution 认可机构 .Wt3|?\=nd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ' pgP QM<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a0hBF4+6  
authorized insurer 获授权保险人;获认可承保人 a X1b(h2  
authorized investment 特准投资项目 NWh1u`  
authorized person 获授权人 wU|@fm"  
authorized representative 获授权代表 zG$5g^J  
authorized share capital 法定股本 %16Lo<DPm  
automated quotation system 自动报价系统 c5%}* "z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VwH|ed$  
自动交易系统〔香港期货交易所有限公司〕 lrZ]c:%k  
automatic adjustment mechanism 自动调整机制 8#;=>m%  
automatic adjustment system 自动调整系统 I;Mm+5A  
Automatic Clearing House 自动票据交换所 G@/iK/>5|`  
automatic exchange rates accumulation system 自动化汇率累集系统 `(HvD] l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z'l HL  
automatic teller machine [ATM] 自动柜员机 >3p~>;9sc  
autopay 自动转帐 -+{[.U<1jk  
available assets 可用资产 HL&HY)W1gf  
available fiscal reserve 现存财政储备 sJKr%2nVV  
available profit 可用利润 <oJ?J^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XA<h,ONE?  
average 平均;平均数;海损 hu$eO'M_  
average basic salary 平均基本薪金 "x R6~8  
average consumer expenditure 平均消费开支;一般消费开支 K ,NmDc^  
average cost 平均成本 ]7}!3m  
average cost of land production 增辟土地平均成本 zc8^#D2y&  
average daily turnover 平均每日成交额 9;Z{++z  
average daily wage rate 平均每日工资率 L9O;K$[s  
average expenditure pattern 平均开支模式 R& t*x  
average growth rate 平均增长率 C W#:'  
average net fixed assets 固定资产平均净值 +r'&6Me!  
average of relatives 相对价格平均数 r'Wf4p^Xd  
average price 平均价格 Hk;;+'-  
average propensity to consume 平均消费倾向;一般消费倾向 VxDIA_@y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G+N1#0,q  
average rate 平均率 AuK$KGCI=  
average revenue 平均收入;平均收益 ic`BDkNO  
average stock 平均库存;平均存货 FWJ**J  
average yearly rent 平均年租 3v\P6  
avoidance of double taxation 避免双重课税 qK7:[\T|?T  
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 9[zxq`qT}+  
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