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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: .YbD.{]D  
A share A股;甲类股份 Y?x3JU0_  
abatement of tax 减税;减扣免税额 ~8E rl3=5{  
ABN AMRO Bank N.V. 荷兰银行 =p:6u_@XWj  
above-the-line expenditure 线上项目支出;经常预算支出 d1TG[i<J_  
above-the-line receipt 线上项目收入;经常预算收入 pTd@i1%Nr  
ABSA Asia Limited 南非联合亚洲有限公司 Pr'py  
absolute change 绝对数值变更 J{I?t~u  
absolute expenditure 实际开支 <#i'3TUR  
absolute guideline figure 绝对准则数字 I.x>mN -0  
absolute interest 绝对权益 >ZWm0nTr  
absolute order of discharge 绝对破产解除令 l-rI|0D#  
absolute profit margin 绝对利润幅度 V#Eq74ic  
absolute value 实值;绝对值 :}cAq/  
absolutely vested interest 绝对既得权益 7EUaf;d^  
absorbed cost 已吸收成本;已分摊成本 Ft7l/  
absorption 吸收;分摊;合并 :a2?K5  
absorption rate 吸收率;摊配率;分摊率 i=rW{0c%  
ACB Finance Limited 亚洲商业财务有限公司 PT=%]o]  
acceptable form of reciprocity 合理的互惠条件 :mL.Y em*'  
acceptable rate 适当利率;适当汇率 f.WtD`Oas  
acceptance agreement 承兑协议 UlR7_   
acceptance for honour 参加承兑 ! >V 1zk  
acceptor 承兑人;接受人;受票人 H>?@nYP  
acceptor for honour 参加承兑人 Y|bGd_j  
accident insurance 意外保险 /V~(!S>  
Accident Insurance Association of Hong Kong 香港意外保险公会 TDFv\y}yc  
accident insurance scheme 意外保险计划 7O j9~3o4  
accident year basis 意外年度基准 8vCHH&`  
accommodation 通融;贷款 ^;e`ZtcI  
accommodation bill 通融票据;空头票据 <@P0sd   
accommodation party 汇票代发人 ~Km8 -b(&  
account balance 帐户余额;帐户结余 mvnK)R_  
account book 帐簿 dpS  
account collected in advance 预收款项 l"64w>,  
account current book 往来帐簿 v%r!}s  
account of after-acquired property 事后取得的财产报告 49yN|h;c!  
account of defaulter 拖欠帐目 ZsE8eD  
account payable 应付帐款 lsd\ `X5,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FM5$83Q  
account receivable 应收帐款 se-}d.PwL  
account receivable report 应收帐款报表 fw5AZvE6$  
account statement 结单;帐单;会计财务报表 94+#6jd e  
account title 帐户名称;会计科目 '5IJ;4k  
accountant's report 会计师报告  GY>0v  
Accountant's Report Rules 会计师报告规则 H]-nm+  
accounting and auditing procedure 会计与审计程序;会计与核数程序 G:UdU{  
Accounting Arrangements 《会计安排》 Q{RHW@_/  
accounting basis 会计基础 ,QDq+93  
accounting by Official Receiver 破产管理署署长呈交的帐目 hd900LA}  
Accounting Circular 《会计通告》 d d8^V_Kx  
accounting class 会计类别 WpRi+NC}ln  
accounting date 记帐日期;会计结算日期 ARslw*SJ  
accounting for money 款项核算 yl|+D]  
Accounting Officer 会计主任 a]75z)X R  
accounting period 会计报告期;会计期 [4 "%NY  
accounting policy 会计政策;会计方针 mh|M O(  
accounting practice 会计惯例 g=a-zg9LX  
accounting principle 会计准则 B,}%1+*  
accounting record 会计记录 )TG\P,H9  
accounting report 会计报告 T< P4+#JK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >C@fSmnOM  
Accounting Society of China 中国会计学会 C!v0*^i  
accounting statement 会计报表 Ro?yCy:L'  
accounting system 会计制度;会计系统 M,|o2'  
accounting transaction 会计事项;帐务交易 ;sb0,2YyP  
accounting treatment 会计处理 VAV@Qn  
accounting year 会计年度 iQ~cG[6  
accretion 增值;添加 {{:MJ\_"h_  
accrual 应计项目;应累算数目 Dr<%Lr  
accrual basis 应计制;权责发生制 #kk_iS>8  
accrual basis accounting 应计制会计;权责发生制会计 F^KoEWj[H  
accrue 应累算;应计 ;v#~ o*  
accrued benefit 应累算利益 h (jg7R  
accrued charges 应计费用 to+jQ9q8  
accrued cumulative preference share dividend 应累算的累积优先股股息 vBq 2JJAl  
accrued expenses 应累算费用 $O7>E!uVD  
accrued interest payable 应付利息;应计未付利息 t4 h5R  
accrued interest receivable 应收利息;应计未收利息 @^/JNtbH!  
accrued right 累算权益 7vgz=- MZ#  
accruing profit 应累算的利润 w ~Es,@  
accumulated fiscal reserve 累积财政储备 e$ E=n  
accumulated profit 累积利润;滚存溢利 ;\( wJ{u?Y  
accumulated reserve 累积储备 i5V ly'Q  
accumulation of surplus income 累积收益盈余 ?\.P  
acquired assets 既得资产 Va?wG3w  
acquisition 收购;购置;取得 Ch^Al 2)=  
acquisition cost 购置成本 ( 8k3z`  
acquisition expenses 购置费用 c7'I'~  
acquisition of 100% interest 收购全部股权 %F1 Ce/  
acquisition of control 取得控制权 7_n@iUG2n  
acquisition of fixed assets 购置固定资产 Z6 (;~"Em  
acquisition of shell “买壳” b[VP"KZ?  
acquisition price 收购价 f`P%aX'cBQ  
act of God 天灾 >=[w{Vn'Mf  
acting partner 执事合伙人 0|HD(d`a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3x.|g   
active partner 积极参与的合伙人 WZ;f3 "  
active trading 交投活跃 D@FJVF7c  
actual circulation 实际流通 o1-Zh!*a*  
actual cost 实际成本 :W8DgL>l  
actual expenditure 实际开支;实际支出 Sh}AGNE'  
actual income 实际入息;实际收入;实际收益 gey`HhZp)  
actual market 现货市场 K%$%9y  
actual price 现货价;实际价格 bsR&%C  
actual profit 实际利润 0 B>{31)  
actual quotation 实盘;实际价位;实际报价 '72ZLdi}-  
actual year basis 按实际年度计算 66Huqo  
actuals 实货 %)u5A !"  
actuarial investigation 精算调查 >/eQjp?:  
actuarial principle 精算原则 \HV%579  
actuarial report 精算师报告 ]7fqVOiOu  
Actuarial Society of Hong Kong 香港精算学会 ,=R->~ J  
actuarial valuation 精算师估值 7Oru{BQ">  
actuary 精算师 _Z@- q  
ad referendum agreement 暂定协议;有待覆核的协定 ~;3N'o  
ad valorem duty 从价税;按值征税 [#$z.BoEo  
ad valorem duty system 从价税制 8lT.2H  
ad valorem fee 从价费 0r.*7aXu  
ad valorem tariff 从价关税 f'TdYG  
additional allowance 额外免税额 r,EIOcz:  
additional amount for unexpired risk 未过期风险的额外款额 4JT9EKo  
additional assessable profit 补加应评税利润 N?ky2wG  
additional assessment 补加评税 MX xRM~  
additional commitment 额外承担 W,}HQ  
additional commitment vote 额外承担拨款 S6 `4&0'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3z!\Z[  
additional dependent parent allowance 供养父母额外免税额 9=&LMjTQ  
additional provision 额外拨款 qR--lvO  
additional stamp duty 附加印花税 RL[?&L$7^%  
additional tax 补加税罚款;补加税款 k]] (I<2  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uF+if`?  
adjudged bankrupt 被裁定破产 !/BXMj,=  
adjudicated bankrupt 裁定破产人 W]4Gs;  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 JD^(L~n]  
adjudication of bankruptcy 裁定破产;宣告破产 % tN{  
adjudication of insolvency 裁定无力偿还债务 a.y_o50#T  
adjusted actual 经调整的实数;调整后的实数 a#nVRPU8m  
adjusted current assets 经调整的流动资产;调整后的流动资产 2n2{Oy>L  
adjusted figure 经调整的数字;调整后的数额 hp@g iu7  
adjusted liabilities 经调整的负债;调整后的负债 /0uZ(F|>I  
adjusted loss 经调整的亏损;调整后的亏损 AL>*Vj2h/n  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 tq8B)<(]  
adjusted profit 经调整的利润;调整后的利润 :lcZ )6&S  
adjusted surplus 经调整的盈余额;调整后的盈余额 Vp  .($  
adjusted value 经调整的价值;调整后的价值 s"*zyLUUo  
adjustment 调整;修订;理算〔保险〕 Q *![u5#  
adjustment centre 调剂中心 b?hdWQSW7  
adjustment lag 调整过程的时间差距;调整时差 jV;&*4if  
adjustment mechanism 调整机制 Ec y|l ;  
adjustment of loss 亏损调整 DK}k||-  
adjustment process 调整过程;调整程序 6'3@/.  
adjustment range 调整幅度 %fGS< W;  
administered exchange rate 受管制汇率  yS_,lS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -n?}L#4%8  
administration expenses 行政费用 6] <~0{  
administration fee 手续费;行政费 : |#Iw  
administration in bankruptcy 破产管理 6kK\nZ$o$  
administration order 遗产管理令 yQ?N*'}$  
administrator 管理人;遗产管理人 c^S^"M|  
administrator of the estate 遗产管理人 k6_RJ8I  
admission of debt 债项承认书 0K <@?cI  
admission of proof 接纳债权证明 rhO ]4A  
advance 放贷款项;垫付款项;预支款项;预付款项 8zP{Cmm  
advance account 暂支帐目;预付款帐户 4\H:^U&  
advance compensation 预付补偿金 //2G5F;  
advance from shareholder 股东垫款 T]l_B2.  
advance pending reimbursement 预支以待日后付还 6UXa 5t  
advanced economy 先进经济体系 ;aExEgTq  
advancement 预付;预付财产 qOVs9'R  
advances warrant 垫款令 ~'2)E/IeV  
advancing 贷出 vE0Ty9OH"]  
adverse balance 逆差 axW3#3#`  
adverse exchange 逆汇 IT5AB?bxH  
advertisement addressed to shareholders 在报章刊登的致股东通告 J?&lpsB3_l  
advice for collection 托收通知书 uh*b[`e  
advice of drawing 提款通知书;汇票通知书 T>2)YOx  
advice of payment 付款通知 [8l;X:  
Advisory Committee [Securities and Futures Commission] 3U9]&7^  
谘询委员会〔证券及期货事务监察委员会〕 ?sWPx!tU  
Advisory Committee on Diversification 经济多元化谘询委员会 F/sXr(7  
affidavit 誓章;遗产申报誓章 dtw1Am#Ci  
affidavit of no receipt 述明无收款的誓章 c+c3C8s*8  
affiliate 联号;联营公司;附属公司 e;\g[^U  
affiliated company 附属公司;联号;联营公司 p1 > D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^UHt1[  
affordability 负担能力 Sh(  
African Development Bank [AfDB] 非洲开发银行 XP~bmh,T,  
after-acquired property 事后取得的财产 v _?0|Ei[  
after-hours dealing 市后交易 y Dg  
after-tax profit 税后盈利;税后利润;税后溢利 i$gm/ZO  
agency agreement 代理协议 Y0fX\6=h  
agency expenses 代理机构的开支 "v@$CR9<T  
agency fee 代理费 "PK\;#[W|  
Agency Law 《代理法》 teH $hd-q  
agent 代理人;承销人 R`q*a_  
agent of company 公司代理人 Tu2BQ4\[  
agent's fee 代理人费;经纪费 b3N>RPsHS  
aggregate 总计;总数;总体数字 0(\ybppx  
aggregate amount 总款额;总额 P -0  
aggregate assets and liabilities 总体资产与负债 0 1<~~6A  
aggregate at constant price 按固定价格计算的总体数字 xzTTK+D@  
aggregate demand 总需求 $o"S zy  
aggregate gross position 总持仓量 y33+^  
aggregate limit 总限额 (~}IoQp>  
aggregate of salaries tax 合计薪俸税 T8+A`z=tSb  
aggregate performance 总体表现;总体业绩 %SuEfCM  
aggregate supply 总体供应 Q= IA|rN  
aggregate surplus 总盈余 6!7LgM%4  
aggregate total 整体总额 ~`)`Ip  
aggregate value 总值;合计价值 +X6x CE  
aggregated basis 合计基准 %> Z;/j|#r  
aggregated net chargeable income 合计应课税入息实额 Hf!o6 o  
aggregation 合并计算;合计;总和 '0)a|1,  
aggregation of incomes of husband and wife 夫妇入息合并计算 k?ubr)[)  
aggregation of property 财产的总和 :#W40rUb  
agio 差价;贴水 LN}eD\  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  *X- 6]C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment AB<|iJC  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ?;Dh^mc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment aHx(~&hRcL  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 =c>2d.^l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D# |+PG7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~?i;~S  
agreement for a settlement 授产协议 4TcKs}z  
agreement for assignment 转让协议 . U|irDO  
agreement for sale 售卖协议;买卖协议 R&}"En`$s  
agreement for sale and purchase 买卖协议 .w=( G  
agreement for the payment of interest 支付利息协议 SXkUtY$  
agreement for the repayment of money 还款协议 "]h4L  
agreement of reinsurance 再保险协议 6)63Yp(  
Agricultural Bank of China 中国农业银行 1xN6V-qk  
air passenger departure tax 飞机乘客离境税 'L|& qy@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5u +U^D  
airport tax 机场税 ~ED8]*H|`  
alcohol duty 酒精税 ?HwW~aO  
alienation 让与;让渡;转让 i}teY{pyc  
alimony 生活费;赡养费 PqV9k,5f  
All Ordinaries Index [AOI] 所有普通股指数 /Y$UJt  
all risks 全险;综合险 qW*JB4`?a  
All Sales Record for Stock Market 《股票市场成交报告》 y'\BpP  
Allied Capital Resources Limited 新联财务有限公司 j\l9|vpp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c\"t+/Z  
allocation letter 拨款信件 _GEt:=DAP#  
allocation of fund 分配款项;预留款项 u!I Es  
allocation of profit 利润分配;溢利分配 r}kQ<SRx  
allocation warrant 拨款令 /@Qg'Q#  
allotment 分配;配股 ":s1}A  
allotment notice 股份配售通知;配股通知 wh4ik`S 1  
allotment of shares 股份分配 ny# ?^.1  
allowable 可获宽免;免税的 ~uy{6U{&I  
allowable business loss 可扣除的营业亏损 l&3f<e  
allowable expenses 可扣税的支出 #ra"(/)  
allowance 免税额;津贴;备抵;准备金 Q72}V9I9  
allowance for debts 债项的免税额 `4^-@}  
allowance for depreciation by wear and tear 耗损折旧免税额 M- inlZNR  
allowance for funeral expenses 殡殓费的免税额 #OlU|I  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 I(LBc  
allowance for repairs and outgoings 修葺及支出方面的免税额 b=nQi./f  
allowance to debtor 给债务人的津贴 _,*ld#'s  
alteration of capital 资本更改 1k-YeQNe  
alternate trustee 候补受托人 /{Ff)<Q.Z  
amalgamation 合并 ^s*j<fH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {OFbU  
ambit of charges 征税范围;收费范围 6)<g%bH!  
amended valuation 经修订的估值 h SGI  
American Commodities Exchange 美国商品交易所 n-X;JYQW  
American Express Bank Limited 美国运通银行 vo48\w7[  
American Stock Exchange 美国证券交易所 yGGQ;!/  
amortization 摊销 M0Eq 7:Ba  
amount due from banks 存放银行同业的款项 Hn~=O8/2  
amount due from banks abroad 存放海外银行同业的款项 8?p40x$m%  
amount due from holding companies 控股公司欠款 _i@{:v  
amount due from local banks 存放本港银行同业的款项 w[`2t{^j  
amount due to banks 银行同业的存款 )ro3yq4??  
amount due to banks abroad 海外银行同业的存款 3&H#LGoV$  
amount due to holding companies 控股公司存款 S"t6 *fWr  
amount due to local banks 本港银行同业的存款 TVaD',5_V%  
amount due to outport banks 外埠银行同业的存款 rByC6HV"  
amount for note issue 发行纸币的款额 cJb.@8^J  
amount of bond 担保契据的款额 t9zPUR  
amount of consideration 代价款额 LW+a-i  
amount of contribution 供款数额 lr >:S  
amount of indebtedness 负债款额 vTrjhTa\  
amount of principal of the loan 贷款本金额 ZkbaUIQ  
amount of rates chargeable 应征差饷数额 (_:k s  
amount of share capital 股本额 >F@qFP N]  
amount of sums assured 承保款额 N0Y$QWr_$  
amount of variation 变动幅度 R^_7B(  
amount of vote 拨款数额 G)p pkH`qj  
amount payable 应付款额 rL{3O4O  
amount receivable 应收款额 j$2rU'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X<pg^Y0  
analysis 分析 |r5e#3w  
ancillary risk 附属风险 Y}db<Cz X  
annual account 周年帐目;周年帐目报表;年度决算;年结 96L-bBtyY  
annual accounting date 年结日期 M:%6$``  
annual allowance 每年免税额;年积金;年度津贴;年津 6Z5X?B  
annual balance 年度余额  z]/;?  
annual disposable income 每年可动用收入 hLs<g!*O  
annual estimates 周年预算 CV9o,rL  
annual fee 年费 KKrLF?rc  
annual general meeting 周年大会 (lNV\Za  
annual growth rate 年增率;每年增长率 TH;kJ{[}  
annual long-term supplement 长期个案每年补助金 bn$('  
annual pensionable emolument 可供计算退休金的年薪 = [N= mC  
annual report 年报 &m=GkK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %kS4v,I  
annual return 周年报表;周年申报表;每年报税表格 Z&f@)j  
Annual Return Rules 《周年报表规则》 |2i=oX(r|  
annual review of consumer prices 每年消费物价回顾 xiWP^dIF  
annual roll-forward basis 逐年延展方式 qh|t}#DrR  
annual salary 年薪 ^Y;}GeA,  
annual statement 年度报表;年度决算表 gD13(G98  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W6e,S[J^FY  
annuitant 年金受益人 )[t zAaP7  
annuity 年金 >i6sJ)2?>  
annuity contract 年金合约 fU6O:-  
annuity on human life 人寿年金 OouIV3  
antecedent debt 先前的债项 _H,xnh#nZ  
ante-dated cheque 倒填日期支票 _Q9Mn-&qQ  
anticipated expenditure 预期开支 >yZe1CP  
anticipated net profit 预期纯利 9<e%('@[  
anticipated revenue 预期收入 ?%|w?Fdx-  
anti-inflation measure 反通货膨胀措施 6 5%WjO  
anti-inflationary stance 反通货膨胀立场 Az+k8=?  
apparent deficit 表面赤字 Li'>pQ+  
apparent financial solvency 表面偿债能力 _/S qw  
apparent partner 表面合伙人 |41NRGgY  
application for personal assessment 个人入息课税申请书 |)Q#U$ m  
application of fund 资金应用 8 vp*U  
application to release as liquidator and to destruct the books of accounts and documents EZ"n3#/  
申请免除清盘人职务及毁灭帐簿与文件 9wTN *y  
appointed actuary 委任精算师 F @%`(/^TA  
appointed auditor 委任核数师;委任审计师 7R4t%^F  
appointed trustee 委任的受托人 ~nVO%IxM4J  
appointer 委任人  &x":  
apportioned pro rata 按比例分摊 Kl Kk?6 >  
apportionment 分配;分摊 ]ZMFK>"^%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nf]h8d~  
apportionment formula 分摊方程式 =O1py_m  
apportionment of estate duty 遗产税的分摊 |]Eli%mNe  
appraisal 估价;评估 o]@Mg5(8Q  
appreciable growth 可观增长 wHR# -g'  
appreciable impact 显着影响 f}!Eu  
appreciable increase 可观增长 Z!& u_  
appreciation 增值;升值 qk{+Y  
appreciation against other currencies 相对其他货币升值 L0Ycf|[s,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sTS Nu+  
appreciation tax 增值税 >p`ZcFNs"  
appropriation 拨款;拨用;拨付 0Ym_l?]m[  
appropriation account 拨款帐目 6CV9ewr  
Appropriation Bill 拨款法案 joRrsxFU  
appropriation-in-aid system 补助拨款办法 61@;3yV  
approved assets 核准资产 QVR8b3T@  
approved basket stock 认可一篮子证券 iW9o-W a  
approved budget 核准预算 8Y,imj\(v  
approved charitable donation 认可慈善捐款 F1q6 3  
approved charitable institution 认可慈善机构 ?;YymD_  
approved currency 核准货币;认可货币 W\pO`FL  
approved estimates 核准预算 [S_qi,  
approved estimates of expenditure 核准开支预算 @2;/-,4O  
approved overseas insurer 核准海外保险人 -z~;f<+I`  
approved overseas trust company 核准海外信托公司 7C>5XyyJ  
approved pooled investment fund 核准汇集投资基金 &cSZ?0R  
approved provident fund scheme 认可公积金计划 +B&,$ceyaJ  
approved provision 核准拨款 VR XK/dZ  
approved redeemable share 核准可赎回股份 $X_A 74 (  
approved regional stock 认可地区性证券 1=Z, #r  
approved retirement scheme 认可退休金计划 =L]GQ=d  
approved subordinated loan 核准附属贷款 BW x=Q  
arbitrage 套戥;套汇;套利 [e`e bn[C  
arbitrageur 套戥者;套汇者 O>3f*Cc  
arbitrary amount 临时款项 NiSH$ MJ_  
arrangement 措施;安排;协定 ["1Iz{  
arrears 欠款 }pJLK\  
arrears of pay 欠付薪酬 g2%fla7r  
arrears of revenue 逾期未收税款;逾期未收的帐项 +pY-- 5t  
articles of association 组织章程;组织细则;组织章程细则 <<Q}|$Wu  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 H7{I[>:  
ascertainment of profit 确定利润 ~zYk,;m  
"Asia Clear" “亚洲结算系统” oe*CZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?`/DFI'_G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 sXwa`_{  
Asian Development Fund [ADF] 亚洲发展基金 VCX^D)[-  
Asian dollar bond 亚洲美元债券 4q)+nh~s  
Asian dollar market 亚洲美元市场 8'* /|)Hn  
Asian dollar rate 亚洲美元利率 yA]OX"T?*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \h@3dJ4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jdX *  
asked price 沽盘;喊价;索价;卖方报价 ECk* H  
assessable income 应评税入息 hEq-)-^G  
assessable loss 应评税亏损 Z</57w#-7  
assessable profit 应评税利润 M.9w_bW]#D  
assessable value 应评税值 c<ORmg6  
assessed profit 估定利润 `hf`lq^  
assessed value 经评估价值 Ku?1QDhrF*  
assessment 评税;评定;估价;评税单 /8wfI_P>M"  
assessment number 评税编号;估价编号 oV'G67W  
assessment of additional tax 补加税评税 -sxu7I  
assessment of performance 业绩评估;实绩评价 r1BL?&X-  
Assessor 评税主任 7hhv/9L1  
asset price bubbles 资产价格泡沫 _t>[gB,  
asset-backed securities 具资产保证的证券 >o1,Y&  
assets accretion 资产增值 k_`h (R  
assets and liabilities 资产与负债 )%09j0y>l"  
assets betterment statement 资产递增表;资产改进表 o]DYS,v  
assets lending 实物放款;有抵押贷款 s+E: 7T9P  
assets of the company passing on the death 死者去世时转移的公司资产 _9y! ,ST  
assets pledged as security for liabilities 用作负债抵押的资产 .q<5OE(f  
assets portfolio 资产投资组合 @=6oB3tQA  
assets price 资产价格 'fYF1gR4  
assets quality 资产质素 ,WBKN)%u  
assets realization 资产变现 "hnvND4=  
assets refinancing arrangement 资产再集资安排 H 3so&_  
assets securitization 资产证券化 ,AH2/^:%c  
assets situated outside Hong Kong 在香港以外地方的资产 $IqubC>O  
assets stripping 削减资产;拆卖资产 * !9=?  
assets value 资产值 u6Yp ,!+  
assignee 承让人 T037|k a{  
assignment 转让;转让书;转让契 m=25HH7enb  
assignment of interest 权益转让 jLn|zK  
assignment of letters patent and trade mark 专利证书及商标转让 B'I_i$g4w  
assignment of property 物业转让;物业转让书 &$ fyY:<\  
assignment right 转让权 ?)H:.]7-x  
assignor 转让人 &g~NkJc0c  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 9)>+r6t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 urg^>n4V]  
associate member 附属会员 ux~=}{tz  
associated body corporate 相联法人团体 <cO `jK  
associated company 相联公司;联属公司 UrO& K]Z  
associated corporation 相联法团 b94+GL U8b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4K ]*bF44  
公认会计师公会〔英国〕 U6.hH%\}@  
Association of Futures Exchange Brokers 香港期货经纪协会 5Z:T9F4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JNo[<SZb  
association of underwriters 承保人组织 ?6UjD5NkX  
assumption of control 接管 mWU d-|Ul  
assurance 担保;保险;转易;转易书 4X!4S6JfB  
assurance of interest 权益的转易 RL[F 9g  
at 19XX price 按一九XX年价格计算 |;\pAZ2  
at a discount 按赔价计算;按贴水价格计算;打折扣 #/5eQTBD  
at a premium 按溢价计算;按升水价格计算 1bjz :^  
at call 通知付款;按通知 {|'NpV  
at constant market price 按固定市价计算 I+( b!(H  
at constant price 按固定价格计算 _9dW+  
at cost 按成本计算 ;p7R~17  
at current market price 按当时市价计算;按现时市价计算 ?_r{G7|D  
at current price 按当时价格计算;按现时价格计算 jrpki<D  
at factor cost 按要素成本计算;按生产要素成本计算 (b.4&P"0  
at money-of-the-day price 按付款当日价格计算 ]L2b|a3  
at or better 按指定或较佳价位〔买卖指令〕 iRx`Nx<@  
at par 按面值计算;平价  OO</d:  
at sight 见票即付 ;NQ}c"9  
at the close 按收市盘 L={\U3 __k  
at the opening 按开市盘 x4h.WDT$  
attestation 见证;见证条款 V5p^]To!  
at-the-money option 平价期权 ObJ-XNcNH  
attorney 受权人;受托代表人 _.E{>IFw  
attornment 新拥有人承认书 \4>w17qng  
attributable profit 可归属利润 &3J^z7kU  
attributable share value 可归属股份价值 t/_\w"  
Auckland Stock Exchange 奥克兰证券交易所 x$t2Y<_  
auction 拍卖 EdTL]Xk  
auctioneer 拍卖商 7w]3D  
audit 审计;核数 @n=&muC}  
Audit Commission 审计署 p2< 927z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~2 nt33"  
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〕 $xK\$kw\  
audit review 帐目审查 bxzx@sF2l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \ueCbfV!Z4  
audited account 审计帐目;经审计的帐目 %YbL%i|U  
audited annual account 经审计的周年帐目 A@Lr(L  
audited balance sheet 经审计的资产负债表 .R#-u/6g(  
auditor 核数师;核数主任;审计师 sSc~q+xz  
auditor's certificate 核数师证明书;审计师证明书 )Gk?x$pY@  
auditor's report 核数师报告;审计师报告 Bp@\p)P(  
Aussie bond 澳元债券 5%4yUd#b  
austerity budget 紧缩预算 D>;_R HK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bg/=P>2  
Australia All Ordinaries Index 澳洲所有普通股票指数 C<(qk_  
Australian Dollar [AUD] 澳元 cM CM>*X  
Australian Options Market 澳大利亚期权市场 `'*4B_.  
Australian Securities Commission 澳洲证券事务监察委员会 :>Bk^"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h_\( $"  
Australian Stock Exchange 澳大利亚证券交易所 N-t"CBTO  
Austrian Schilling [ATS] 奥地利先令 &}0QnO_mj  
authentication 认证;鉴证 A:D9qp  
authority to purchase 委托购买证;委购书 '9zKaL  
authorization 认可;核准;授权;授权书 q@~{ g[   
authorization by direction 指示授权 wjZ Q.T!  
authorization by instruction 指令授权 Z {:;LC  
authorization by warrant 令状授权 Ihr[44#  
authorization of unit trust 单位信托的认可 )MLbE-@  
authorized agent 指定代理人 7ku=roPoF  
authorized capital 法定资本 (C1~>7L  
authorized clerk 出市员 i(.V`G=  
authorized dealer 认可交易商 lrwQ >N  
authorized financial institution 认可财务机构 <Rs$d0/  
authorized fund 认可基金 AWPgrv/  
authorized fund house 获授权的基金公司;认可基金公司 _Pa@%/  
authorized institution 认可机构 :-lq Yd5^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -3 ANNj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 D!#B*[|  
authorized insurer 获授权保险人;获认可承保人 >mpNn  
authorized investment 特准投资项目 -;ra(L`  
authorized person 获授权人 ->o[ S0  
authorized representative 获授权代表 0%%y9;o  
authorized share capital 法定股本 avM8-&h  
automated quotation system 自动报价系统 dtTfV.y4w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .qKfhHJ  
自动交易系统〔香港期货交易所有限公司〕 K'e,9P{  
automatic adjustment mechanism 自动调整机制 N6p0`  
automatic adjustment system 自动调整系统 ZMr[:,Jp  
Automatic Clearing House 自动票据交换所 n7Bv~?DM  
automatic exchange rates accumulation system 自动化汇率累集系统 -!mtLaLw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o2bmsnXQ  
automatic teller machine [ATM] 自动柜员机 f Ayh9  
autopay 自动转帐 3Nwix_&S  
available assets 可用资产 #@5VT* /7  
available fiscal reserve 现存财政储备 -sdzA6dp  
available profit 可用利润 ?b'(39fj  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 BNA1"@9q  
average 平均;平均数;海损 }EHL }Q  
average basic salary 平均基本薪金 _TmKn!Jw  
average consumer expenditure 平均消费开支;一般消费开支 |,S]EHIy  
average cost 平均成本 J>G'H)  
average cost of land production 增辟土地平均成本 u|.|dv'mbp  
average daily turnover 平均每日成交额 pDJN}XtjT  
average daily wage rate 平均每日工资率 .iP>?9$f"  
average expenditure pattern 平均开支模式 1Z;cb0:  
average growth rate 平均增长率 #H4<8B  
average net fixed assets 固定资产平均净值 5-k gGOt  
average of relatives 相对价格平均数 AZ^>osr  
average price 平均价格 `F1Yfm jZT  
average propensity to consume 平均消费倾向;一般消费倾向 :?= 1aiS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 J7oj@Or9  
average rate 平均率 92R,o'#  
average revenue 平均收入;平均收益 v$x)$/]n  
average stock 平均库存;平均存货 \ K}KnJ  
average yearly rent 平均年租 #*lDKn[vO  
avoidance of double taxation 避免双重课税 I![/bwObG  
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 n!~QC  
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