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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: yZ,S$tSR  
A share A股;甲类股份 .J \i!  
abatement of tax 减税;减扣免税额 ]~4*ak=)5\  
ABN AMRO Bank N.V. 荷兰银行 Vn?|\3KY  
above-the-line expenditure 线上项目支出;经常预算支出 69N8COLB  
above-the-line receipt 线上项目收入;经常预算收入 >Y;[+#H[  
ABSA Asia Limited 南非联合亚洲有限公司 ~z7Fz"o<  
absolute change 绝对数值变更 B !Z~jT  
absolute expenditure 实际开支 Pa"[&{:  
absolute guideline figure 绝对准则数字 -gpHg  
absolute interest 绝对权益 M\r=i>(cu  
absolute order of discharge 绝对破产解除令 i:7cdhz  
absolute profit margin 绝对利润幅度 `h<>_zpjY  
absolute value 实值;绝对值 3]67U}`  
absolutely vested interest 绝对既得权益 w$ jq2?l  
absorbed cost 已吸收成本;已分摊成本 Nzl`mx16  
absorption 吸收;分摊;合并 q0(-"}2l  
absorption rate 吸收率;摊配率;分摊率 NGkWr  
ACB Finance Limited 亚洲商业财务有限公司 QT\"r T9#  
acceptable form of reciprocity 合理的互惠条件 )Tw A?kj  
acceptable rate 适当利率;适当汇率 D{^CJ :n  
acceptance agreement 承兑协议 kcE86Y=|x!  
acceptance for honour 参加承兑 pf#~|n#t  
acceptor 承兑人;接受人;受票人 I?CfdI  
acceptor for honour 参加承兑人 "O8iO!:  
accident insurance 意外保险 4Q~++PKBe  
Accident Insurance Association of Hong Kong 香港意外保险公会 a#m T@l\  
accident insurance scheme 意外保险计划 ,$"T/yYer  
accident year basis 意外年度基准 6&,9=(:J&R  
accommodation 通融;贷款 pPJE.[)V/  
accommodation bill 通融票据;空头票据 7e6; |?  
accommodation party 汇票代发人 9a]h;r8,9z  
account balance 帐户余额;帐户结余 rDC=rG  
account book 帐簿 #ib?6=sPC  
account collected in advance 预收款项 _EC H(  
account current book 往来帐簿 bP7_QYQ6  
account of after-acquired property 事后取得的财产报告 /m h #o  
account of defaulter 拖欠帐目 )V9wU1.  
account payable 应付帐款 K.42 VM)F  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wQ '_, d  
account receivable 应收帐款 c? >;UzM  
account receivable report 应收帐款报表 7$"n.cr :  
account statement 结单;帐单;会计财务报表 QQQN}!xPj  
account title 帐户名称;会计科目 7&1 dr  
accountant's report 会计师报告 Je=k.pO1  
Accountant's Report Rules 会计师报告规则 (4C_Ft*~j  
accounting and auditing procedure 会计与审计程序;会计与核数程序 L+.-aB2!d  
Accounting Arrangements 《会计安排》 !~te&ccPE  
accounting basis 会计基础 .{"wliC2  
accounting by Official Receiver 破产管理署署长呈交的帐目 E*VOyH 2[  
Accounting Circular 《会计通告》 _o?[0E  
accounting class 会计类别 j~#v*qmDU  
accounting date 记帐日期;会计结算日期 h:4F?'W  
accounting for money 款项核算 1j+RXb\<  
Accounting Officer 会计主任 6<{SbE|G{  
accounting period 会计报告期;会计期 _ "lW  
accounting policy 会计政策;会计方针 -"d&Ow7o  
accounting practice 会计惯例 -x+K#T0Z  
accounting principle 会计准则 d ZxrIWx  
accounting record 会计记录 4Vv$bbu+  
accounting report 会计报告 T:S[[#f{5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g.COKA  
Accounting Society of China 中国会计学会 b21@iW  
accounting statement 会计报表 iV.j!H7o  
accounting system 会计制度;会计系统 /v7o!D1G  
accounting transaction 会计事项;帐务交易 no7Q%O9  
accounting treatment 会计处理 [wM]w  
accounting year 会计年度 5XinZ~  
accretion 增值;添加 o| 9Mj71  
accrual 应计项目;应累算数目 sYd)r%%AU  
accrual basis 应计制;权责发生制 d1u6*&@lf  
accrual basis accounting 应计制会计;权责发生制会计 7xCm"jgP  
accrue 应累算;应计 r^;1Sm  
accrued benefit 应累算利益 ~D_Wqr  
accrued charges 应计费用 u9G  
accrued cumulative preference share dividend 应累算的累积优先股股息 (XQ:f|(  
accrued expenses 应累算费用 Sw~L M&A  
accrued interest payable 应付利息;应计未付利息 :-e[$6}S  
accrued interest receivable 应收利息;应计未收利息 %B04|Q  
accrued right 累算权益 &'W ~~ir  
accruing profit 应累算的利润 oZw#]Q@  
accumulated fiscal reserve 累积财政储备 8GT4U5c ;  
accumulated profit 累积利润;滚存溢利 PPj%.i)  
accumulated reserve 累积储备 Y9y'`}+  
accumulation of surplus income 累积收益盈余 6yedl0@wa!  
acquired assets 既得资产 h&<>nK   
acquisition 收购;购置;取得 Tr "Bz!  
acquisition cost 购置成本 EsjZ;D, c(  
acquisition expenses 购置费用 #~`d ;MC  
acquisition of 100% interest 收购全部股权 TH? wXd\  
acquisition of control 取得控制权 C*Wyw]:r  
acquisition of fixed assets 购置固定资产 Wrs6t  
acquisition of shell “买壳” ;I]$N]8YI  
acquisition price 收购价 H1hADn  
act of God 天灾 =90)=Pxd  
acting partner 执事合伙人 PG3,MCf:  
active market 买卖活跃的市场;交投畅旺的市场;旺市 W|V9:A  
active partner 积极参与的合伙人 kB]*2o9-3  
active trading 交投活跃 b*<Fi#x1=  
actual circulation 实际流通 ?Y_!Fr3V  
actual cost 实际成本 lh*!f$2 ~  
actual expenditure 实际开支;实际支出 (dAE  
actual income 实际入息;实际收入;实际收益 rz.`$  
actual market 现货市场 ;!pJ %p0Sc  
actual price 现货价;实际价格 |/~ISB  
actual profit 实际利润 pU[5f5_  
actual quotation 实盘;实际价位;实际报价 3(=QY)  
actual year basis 按实际年度计算 jDCf]NvOPM  
actuals 实货 $B?IE#7S4  
actuarial investigation 精算调查 ]s}9-!{O  
actuarial principle 精算原则 K'S \$  
actuarial report 精算师报告 r<EwtO+x  
Actuarial Society of Hong Kong 香港精算学会 UiH5iZ<r;  
actuarial valuation 精算师估值 VVHL@  
actuary 精算师 s+6tdBvzs  
ad referendum agreement 暂定协议;有待覆核的协定 @~`:sa+H  
ad valorem duty 从价税;按值征税 0 1:(QJ  
ad valorem duty system 从价税制 e+Sq&H!@  
ad valorem fee 从价费 p%-m" u  
ad valorem tariff 从价关税 h?-M+Ac  
additional allowance 额外免税额 ivJTE  
additional amount for unexpired risk 未过期风险的额外款额 VMJK9|JC[  
additional assessable profit 补加应评税利润 yI.hN  
additional assessment 补加评税 Nuc2CB)J  
additional commitment 额外承担 UOkVU*{  
additional commitment vote 额外承担拨款 o3a%u(   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a_k~z3wG  
additional dependent parent allowance 供养父母额外免税额 ?HP{>l0r  
additional provision 额外拨款 K8/I+#j  
additional stamp duty 附加印花税 QUz_2rN^  
additional tax 补加税罚款;补加税款 ?io ,8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uF<\|y rFt  
adjudged bankrupt 被裁定破产 YL9Tsw  
adjudicated bankrupt 裁定破产人 DUyUA'*4n|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  n[  
adjudication of bankruptcy 裁定破产;宣告破产 >o! 5)\F  
adjudication of insolvency 裁定无力偿还债务 CzG/=#IU  
adjusted actual 经调整的实数;调整后的实数 !s47A"O&B  
adjusted current assets 经调整的流动资产;调整后的流动资产 6yhRcvJ}  
adjusted figure 经调整的数字;调整后的数额 AJ)N?s-=  
adjusted liabilities 经调整的负债;调整后的负债 Zr$D\(hX  
adjusted loss 经调整的亏损;调整后的亏损 C&&33L  
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 /[UuHU5*R  
adjusted profit 经调整的利润;调整后的利润 JJu}Ed_  
adjusted surplus 经调整的盈余额;调整后的盈余额 (zIF2qY  
adjusted value 经调整的价值;调整后的价值 e)A{ {wD/  
adjustment 调整;修订;理算〔保险〕 s5u  
adjustment centre 调剂中心 0l~z0pvT  
adjustment lag 调整过程的时间差距;调整时差 *KDwl<^A  
adjustment mechanism 调整机制 ]vq=~x  
adjustment of loss 亏损调整 CC XOxd  
adjustment process 调整过程;调整程序 ;-!O+c  
adjustment range 调整幅度 )C%S`d<%,  
administered exchange rate 受管制汇率 tq2Ti Xo%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K#a_7/!v/  
administration expenses 行政费用 !-s6B  
administration fee 手续费;行政费 Z]=9=S| .4  
administration in bankruptcy 破产管理 >(eR0.x  
administration order 遗产管理令 &|c] U/_w  
administrator 管理人;遗产管理人 RbJbVFz8C  
administrator of the estate 遗产管理人 q]OgT4ly  
admission of debt 债项承认书 8t1,_,2'  
admission of proof 接纳债权证明 9~yp =JOV@  
advance 放贷款项;垫付款项;预支款项;预付款项 a\Dw*h?b~  
advance account 暂支帐目;预付款帐户 I_On0@%T5b  
advance compensation 预付补偿金 bh UghHT  
advance from shareholder 股东垫款 Rmh u"N/q  
advance pending reimbursement 预支以待日后付还 <k 7q 9"\4  
advanced economy 先进经济体系 J|N>}di  
advancement 预付;预付财产 HOlMj!.  
advances warrant 垫款令 `g:bvIV5x>  
advancing 贷出 |5me }!C  
adverse balance 逆差 5g4xhYl70n  
adverse exchange 逆汇 <O9.GHV1v  
advertisement addressed to shareholders 在报章刊登的致股东通告 TPWqiA?3Cp  
advice for collection 托收通知书 k~pbXA*u  
advice of drawing 提款通知书;汇票通知书 H263<^   
advice of payment 付款通知 o&Sv2"2  
Advisory Committee [Securities and Futures Commission] `&>CK`%Xu  
谘询委员会〔证券及期货事务监察委员会〕 :hUt7/3c  
Advisory Committee on Diversification 经济多元化谘询委员会 9Q:}VpT~nG  
affidavit 誓章;遗产申报誓章 .*+e?-  
affidavit of no receipt 述明无收款的誓章 81Ityd-}  
affiliate 联号;联营公司;附属公司 sr`)l&t?  
affiliated company 附属公司;联号;联营公司 N t_7Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BH^8!7dkT  
affordability 负担能力 xI^nA2g  
African Development Bank [AfDB] 非洲开发银行 z|sR `]K  
after-acquired property 事后取得的财产  y jY}o  
after-hours dealing 市后交易 k"J=CDP\  
after-tax profit 税后盈利;税后利润;税后溢利 21.N+H'  
agency agreement 代理协议 za [;d4<}k  
agency expenses 代理机构的开支 $/;<~Pzi  
agency fee 代理费 @4%x7%+[c  
Agency Law 《代理法》 HD9+4~8  
agent 代理人;承销人 i0*6o3h  
agent of company 公司代理人 6Z68n  
agent's fee 代理人费;经纪费 d> L*2 g  
aggregate 总计;总数;总体数字 }ygxmb^@Z  
aggregate amount 总款额;总额 ~{BR~\D  
aggregate assets and liabilities 总体资产与负债 s&Ml1 A:  
aggregate at constant price 按固定价格计算的总体数字 <" F|K!Tz  
aggregate demand 总需求 'EsdYx5C  
aggregate gross position 总持仓量 + u'y!@VV  
aggregate limit 总限额 oSB0P  
aggregate of salaries tax 合计薪俸税 0} Lx}2  
aggregate performance 总体表现;总体业绩 >d#Ks0\&  
aggregate supply 总体供应 6;hZHe'W  
aggregate surplus 总盈余 +B-;.]L T  
aggregate total 整体总额 XyytO;X M-  
aggregate value 总值;合计价值 ~Is-^k)y  
aggregated basis 合计基准 s+E-M=d0e  
aggregated net chargeable income 合计应课税入息实额 h,)UB1  
aggregation 合并计算;合计;总和 n%}Vd `c  
aggregation of incomes of husband and wife 夫妇入息合并计算 OQa;EBO  
aggregation of property 财产的总和 -H AUKY@;5  
agio 差价;贴水 bB"q0{9G-  
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》 qlIbnyP<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GXx/pBdy[4  
《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》 }[8Nr+y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vV 7L :>  
《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》 IL N0/eH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7P7d[KP<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %eLf6|1x  
agreement for a settlement 授产协议 .T }q"  
agreement for assignment 转让协议 O7GJg;>?  
agreement for sale 售卖协议;买卖协议 Hp?uYih0  
agreement for sale and purchase 买卖协议 8cv[|`<  
agreement for the payment of interest 支付利息协议 a0[Mx 4  
agreement for the repayment of money 还款协议 CAV Q[r5y  
agreement of reinsurance 再保险协议  *"K7<S[  
Agricultural Bank of China 中国农业银行 'Z ,T,zW  
air passenger departure tax 飞机乘客离境税 JBvP {5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )6,Pmq~)  
airport tax 机场税 + q@g  
alcohol duty 酒精税 sH{ 4.tw  
alienation 让与;让渡;转让 0@*EwI  
alimony 生活费;赡养费 ;c~%:|  
All Ordinaries Index [AOI] 所有普通股指数 Hy0l"CA*|  
all risks 全险;综合险 V( bU=;Qo  
All Sales Record for Stock Market 《股票市场成交报告》 >)`V $x  
Allied Capital Resources Limited 新联财务有限公司 vqnFyd   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %)@3V8OI  
allocation letter 拨款信件 ^=gzm s  
allocation of fund 分配款项;预留款项 ?q+^U>wy&  
allocation of profit 利润分配;溢利分配 TWAt)Q"J  
allocation warrant 拨款令 ^Q""N<  
allotment 分配;配股 BA cnFO  
allotment notice 股份配售通知;配股通知 T *8rR"  
allotment of shares 股份分配 Uv"O'Z  
allowable 可获宽免;免税的 mYiIwm1cb(  
allowable business loss 可扣除的营业亏损 W! q-WU  
allowable expenses 可扣税的支出 8.R~Ys*  
allowance 免税额;津贴;备抵;准备金 T|FF&|Pk  
allowance for debts 债项的免税额 E]IPag8C  
allowance for depreciation by wear and tear 耗损折旧免税额 CPS1b  
allowance for funeral expenses 殡殓费的免税额 J|GEt@o3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NgPY/R>  
allowance for repairs and outgoings 修葺及支出方面的免税额 sQ8_j  
allowance to debtor 给债务人的津贴 (&t8.7O  
alteration of capital 资本更改 ]@bu%_s"  
alternate trustee 候补受托人 @-F[3`HeA  
amalgamation 合并 lL{1wCsl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O9(6?n  
ambit of charges 征税范围;收费范围 #K _E/~  
amended valuation 经修订的估值 zM*PN|/%sH  
American Commodities Exchange 美国商品交易所 _|%l) KO  
American Express Bank Limited 美国运通银行 " .:b43Z  
American Stock Exchange 美国证券交易所 %V3xO%  
amortization 摊销 *{e?%!Q  
amount due from banks 存放银行同业的款项 Zo(p6rku  
amount due from banks abroad 存放海外银行同业的款项 }|!9aojr  
amount due from holding companies 控股公司欠款 /~B \1  
amount due from local banks 存放本港银行同业的款项 )/ 2J|LxS  
amount due to banks 银行同业的存款 2or!v^^u  
amount due to banks abroad 海外银行同业的存款 "T,^>xD  
amount due to holding companies 控股公司存款 |<Gq^3 2  
amount due to local banks 本港银行同业的存款 ]v{TSP^/  
amount due to outport banks 外埠银行同业的存款 ? IHa>f:  
amount for note issue 发行纸币的款额 JK@" &  
amount of bond 担保契据的款额 <.qhW^>X  
amount of consideration 代价款额 (D 5.NB%@  
amount of contribution 供款数额 _pS!sY~d  
amount of indebtedness 负债款额 E A8>{}Z*  
amount of principal of the loan 贷款本金额 L-v-KO6  
amount of rates chargeable 应征差饷数额 c (Gl3^  
amount of share capital 股本额 QN$Ac.F  
amount of sums assured 承保款额 o#ajBOJ  
amount of variation 变动幅度 xIh,UW#  
amount of vote 拨款数额 T nG=X:+=  
amount payable 应付款额 Kgw_c:/'  
amount receivable 应收款额 K!a4>Du{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "P_PqM  
analysis 分析 G)'(%rl  
ancillary risk 附属风险 ~G ZpAPg*  
annual account 周年帐目;周年帐目报表;年度决算;年结 2%F!aeX  
annual accounting date 年结日期 ELWm>'Q#9  
annual allowance 每年免税额;年积金;年度津贴;年津 t9yjfyk9W  
annual balance 年度余额 iAAlld1  
annual disposable income 每年可动用收入 HD& Ag  
annual estimates 周年预算 d|c> Y(  
annual fee 年费 onOvE Y|R  
annual general meeting 周年大会 +GqV9x 8  
annual growth rate 年增率;每年增长率 ttaYtV]]  
annual long-term supplement 长期个案每年补助金 oykqCN  
annual pensionable emolument 可供计算退休金的年薪 CF?TW  
annual report 年报 ,*Z:a 4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g9F4nExo  
annual return 周年报表;周年申报表;每年报税表格 v%%;Cp73  
Annual Return Rules 《周年报表规则》 XdR^,;pWE  
annual review of consumer prices 每年消费物价回顾 [C TR8  
annual roll-forward basis 逐年延展方式 V;}6C&aP.  
annual salary 年薪 KKLW-V\6K  
annual statement 年度报表;年度决算表 Rw9 *!<Izt  
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 BDCFToSf|  
annuitant 年金受益人 3+v+_I>%k  
annuity 年金 LG qg0 (  
annuity contract 年金合约 Mkc|uiT   
annuity on human life 人寿年金 a'pJg<  
antecedent debt 先前的债项 S@'yuAe*G  
ante-dated cheque 倒填日期支票 t:h~p-&QB  
anticipated expenditure 预期开支 B1C"F-2d  
anticipated net profit 预期纯利 $sX X6K),  
anticipated revenue 预期收入 Q[M?LNE`  
anti-inflation measure 反通货膨胀措施 ~ [4oA$[a|  
anti-inflationary stance 反通货膨胀立场 !U2Wiks  
apparent deficit 表面赤字 IT~pp _6g  
apparent financial solvency 表面偿债能力 NgXV|) L  
apparent partner 表面合伙人  b jq1",  
application for personal assessment 个人入息课税申请书 T)QT_ST.9  
application of fund 资金应用 EhBYmc" &  
application to release as liquidator and to destruct the books of accounts and documents ;.g <u  
申请免除清盘人职务及毁灭帐簿与文件 p*^[ ~}N  
appointed actuary 委任精算师 F;&a=R!.  
appointed auditor 委任核数师;委任审计师 `vijd(a?v  
appointed trustee 委任的受托人 ~Ue t)y<  
appointer 委任人 sb7~sa&-  
apportioned pro rata 按比例分摊 a.5^zq7#!  
apportionment 分配;分摊 ~YX!49XfHh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &xGcxFd  
apportionment formula 分摊方程式 D\ H) uV`  
apportionment of estate duty 遗产税的分摊 a &89K  
appraisal 估价;评估 ]ZjydQjo )  
appreciable growth 可观增长 -'9sn/  
appreciable impact 显着影响 l"-F<^ U  
appreciable increase 可观增长 %?7j Q  
appreciation 增值;升值 u9 yXHf  
appreciation against other currencies 相对其他货币升值 :$#"; t|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9W[ ~c"Ku  
appreciation tax 增值税 b2Jgg&?G  
appropriation 拨款;拨用;拨付 z^q ~|7  
appropriation account 拨款帐目 ]5=C3Y  
Appropriation Bill 拨款法案 l]GUQcN=  
appropriation-in-aid system 补助拨款办法 ?z2k 74&M^  
approved assets 核准资产 qL03iV#h*V  
approved basket stock 认可一篮子证券 G2{.Ew  
approved budget 核准预算 gZ^NdDBO  
approved charitable donation 认可慈善捐款 pxs#OP  
approved charitable institution 认可慈善机构 d&'}~C`~k  
approved currency 核准货币;认可货币 #<\A[Po  
approved estimates 核准预算 dt efDsK  
approved estimates of expenditure 核准开支预算 O\(0{qu  
approved overseas insurer 核准海外保险人 3]X~bQAw  
approved overseas trust company 核准海外信托公司 ?oc#$fcQ~  
approved pooled investment fund 核准汇集投资基金 Po=@ 6oB  
approved provident fund scheme 认可公积金计划 jnl3P[uQ  
approved provision 核准拨款 h xCt[G@  
approved redeemable share 核准可赎回股份 xfE:r:  
approved regional stock 认可地区性证券 (Es0n$Xb  
approved retirement scheme 认可退休金计划 7Qc 4Oz:t  
approved subordinated loan 核准附属贷款 B-<H8[GkG1  
arbitrage 套戥;套汇;套利 `XJU$c  
arbitrageur 套戥者;套汇者 jd&kak  
arbitrary amount 临时款项 MMI7FlfY  
arrangement 措施;安排;协定 Xyrf$R'  
arrears 欠款 .\?)O+J!  
arrears of pay 欠付薪酬 UUlrfur~  
arrears of revenue 逾期未收税款;逾期未收的帐项 *c[X{  
articles of association 组织章程;组织细则;组织章程细则 XSu9C zx&I  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Wn9b</ tf  
ascertainment of profit 确定利润 <L72nwcK  
"Asia Clear" “亚洲结算系统” "s6O|=^*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 42Gv]X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "t{|e6   
Asian Development Fund [ADF] 亚洲发展基金 6uU2+I  
Asian dollar bond 亚洲美元债券 TzCNY@y  
Asian dollar market 亚洲美元市场 m),3J4(q  
Asian dollar rate 亚洲美元利率 BAq@H8*B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3+%c*}KC~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YXR%{GUP[  
asked price 沽盘;喊价;索价;卖方报价 j^g^=uau  
assessable income 应评税入息 Z5vpo$l  
assessable loss 应评税亏损 YB}p`b42L  
assessable profit 应评税利润 ]Y%?kQ^  
assessable value 应评税值 6n 2LG  
assessed profit 估定利润 !i|]OnJY  
assessed value 经评估价值 ZS-O,[  
assessment 评税;评定;估价;评税单 5F8sigr/h  
assessment number 评税编号;估价编号 bOi`JJ^   
assessment of additional tax 补加税评税 0;b%@_E  
assessment of performance 业绩评估;实绩评价 J(\]39y  
Assessor 评税主任 m|RA@sY%`  
asset price bubbles 资产价格泡沫 p.gaw16}>  
asset-backed securities 具资产保证的证券 gX}(6RP_!  
assets accretion 资产增值 -L&FguoVB  
assets and liabilities 资产与负债 \9*,[mvC  
assets betterment statement 资产递增表;资产改进表 qw!_/Z3[  
assets lending 实物放款;有抵押贷款 7,sslf2%K  
assets of the company passing on the death 死者去世时转移的公司资产 FE)L?  
assets pledged as security for liabilities 用作负债抵押的资产 (5SN=6O  
assets portfolio 资产投资组合 G|Du/XYh  
assets price 资产价格 v$O%U[e<  
assets quality 资产质素 \` |*i$  
assets realization 资产变现 A&$oiLc  
assets refinancing arrangement 资产再集资安排 `g;`yJX<  
assets securitization 资产证券化 =)B@`"  
assets situated outside Hong Kong 在香港以外地方的资产 3MR4yw5v  
assets stripping 削减资产;拆卖资产 LM*#DLadk  
assets value 资产值 _VeZ lk7 k  
assignee 承让人 Kw%n;GFl'  
assignment 转让;转让书;转让契 Hw1<! Dyv  
assignment of interest 权益转让 a8#6}`|C?  
assignment of letters patent and trade mark 专利证书及商标转让 Ol,Tw=?  
assignment of property 物业转让;物业转让书 qc*z`Wz:  
assignment right 转让权 SWX;sM  
assignor 转让人 9` /\|t|V  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^<0azza/(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m17H#!`  
associate member 附属会员 {%S>!RA  
associated body corporate 相联法人团体 "g)@jqq:>  
associated company 相联公司;联属公司 2BU%4IG  
associated corporation 相联法团 !,mv 7Yj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  1k5o?'3&  
公认会计师公会〔英国〕 YGBVGpE9  
Association of Futures Exchange Brokers 香港期货经纪协会 <bPn<QI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @ (UacFO  
association of underwriters 承保人组织 7*e7P[LQU  
assumption of control 接管 A~CQ@  
assurance 担保;保险;转易;转易书 IAD_Tck  
assurance of interest 权益的转易 3H0~?z_  
at 19XX price 按一九XX年价格计算 9Bl c  
at a discount 按赔价计算;按贴水价格计算;打折扣 IH;+pN  
at a premium 按溢价计算;按升水价格计算 .c[v /SB]  
at call 通知付款;按通知 MCOz-8@|Y  
at constant market price 按固定市价计算 =R08B)yR  
at constant price 按固定价格计算 Rw$>()}H8  
at cost 按成本计算 $J>J@4  
at current market price 按当时市价计算;按现时市价计算 n\Z& sc  
at current price 按当时价格计算;按现时价格计算 ]%yph3C  
at factor cost 按要素成本计算;按生产要素成本计算 t7rz]EN  
at money-of-the-day price 按付款当日价格计算 }c>[m,lz  
at or better 按指定或较佳价位〔买卖指令〕 D\~*| J  
at par 按面值计算;平价 RcUKe,  
at sight 见票即付 E6iUa'  
at the close 按收市盘 Rh7unJ  
at the opening 按开市盘 MPINxS  
attestation 见证;见证条款 *&b~cyC  
at-the-money option 平价期权 aZ%  
attorney 受权人;受托代表人 k%iZ..  
attornment 新拥有人承认书 'CqWF"  
attributable profit 可归属利润 #>m#i1Nu  
attributable share value 可归属股份价值 P +U=/$o  
Auckland Stock Exchange 奥克兰证券交易所 =='~g~  
auction 拍卖 S!0ocS!t  
auctioneer 拍卖商 . Q3GA0O  
audit 审计;核数 :I(-@2?{  
Audit Commission 审计署 ,t4g^67R{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .".xNHR#  
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〕 <<@vy{*Hg  
audit review 帐目审查 "(uEcS2<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 IfHB+H   
audited account 审计帐目;经审计的帐目 t_@xzt10y  
audited annual account 经审计的周年帐目 xP<cF  
audited balance sheet 经审计的资产负债表 p?OwcMT]M  
auditor 核数师;核数主任;审计师 Jsee8^_~  
auditor's certificate 核数师证明书;审计师证明书 S/j~1q_|G  
auditor's report 核数师报告;审计师报告 \29a@6  
Aussie bond 澳元债券 GdFTKOq  
austerity budget 紧缩预算 K252l,;|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M6E.!Cs  
Australia All Ordinaries Index 澳洲所有普通股票指数 @Oe!*|?mS  
Australian Dollar [AUD] 澳元  Py$*c  
Australian Options Market 澳大利亚期权市场 5gP#V K  
Australian Securities Commission 澳洲证券事务监察委员会 `nA_WS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U88-K1G  
Australian Stock Exchange 澳大利亚证券交易所 YYDLFt r2  
Austrian Schilling [ATS] 奥地利先令 YKwej@9,  
authentication 认证;鉴证 J]8nbl  
authority to purchase 委托购买证;委购书 sy+o{] N  
authorization 认可;核准;授权;授权书 r40#-A$  
authorization by direction 指示授权 \S(:O8_"68  
authorization by instruction 指令授权 HFD5* Z~M  
authorization by warrant 令状授权 cyq]-B  
authorization of unit trust 单位信托的认可 Cj?X+#J/@d  
authorized agent 指定代理人 HH[b1z2D  
authorized capital 法定资本 @`<vd@  
authorized clerk 出市员 4e d+'-"m  
authorized dealer 认可交易商 "R-1 G/  
authorized financial institution 认可财务机构 yBKkx@o#z  
authorized fund 认可基金 8UArl3  
authorized fund house 获授权的基金公司;认可基金公司 ,5" vzGLJ  
authorized institution 认可机构 =:rR%L!a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IS0RhtGy/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~c7}eTJd"  
authorized insurer 获授权保险人;获认可承保人 S_cba(0-|\  
authorized investment 特准投资项目 M9{?gM9  
authorized person 获授权人 b?-Ep?G'\  
authorized representative 获授权代表 )>q.!"B  
authorized share capital 法定股本 7_ g}t!b`  
automated quotation system 自动报价系统 8=x{>&Jr&#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D T^3K5  
自动交易系统〔香港期货交易所有限公司〕 Ilvz @=  
automatic adjustment mechanism 自动调整机制 f/G YDat  
automatic adjustment system 自动调整系统 CLI!(8ZW  
Automatic Clearing House 自动票据交换所 vS %r_gf(  
automatic exchange rates accumulation system 自动化汇率累集系统 ;L.@4b[lP  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bq3G3oAyG  
automatic teller machine [ATM] 自动柜员机 :UmY|=v?t  
autopay 自动转帐 ye1kI~LO(  
available assets 可用资产 @)mH"u!(7  
available fiscal reserve 现存财政储备 K1O0/2O  
available profit 可用利润 |,F/_    
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )P\Vd #  
average 平均;平均数;海损 ,mH2S/<}S  
average basic salary 平均基本薪金 ]Lq9Ompf(t  
average consumer expenditure 平均消费开支;一般消费开支 cCN[c)[c|  
average cost 平均成本 b]hP;QK`U$  
average cost of land production 增辟土地平均成本 2`,{IHu*!  
average daily turnover 平均每日成交额 0IoS|P}6a  
average daily wage rate 平均每日工资率 IH?.s k  
average expenditure pattern 平均开支模式 F,^Q'$ !  
average growth rate 平均增长率 HaI  
average net fixed assets 固定资产平均净值 T!eb=oy  
average of relatives 相对价格平均数 Jq)!)={  
average price 平均价格 ;Dg8>  
average propensity to consume 平均消费倾向;一般消费倾向 ETe,RY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 (NUwkAO M}  
average rate 平均率 'M2Jw8i  
average revenue 平均收入;平均收益 UX=JWb_uGm  
average stock 平均库存;平均存货 'S<ebwRd=  
average yearly rent 平均年租 X"<t3l(+  
avoidance of double taxation 避免双重课税 d V#h~  
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 qCOe,$\1/  
C#X|U2$  
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