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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: ZKTOif}  
A share A股;甲类股份 n5 dFp%k  
abatement of tax 减税;减扣免税额 |>a sGP  
ABN AMRO Bank N.V. 荷兰银行 $wUFHEl  
above-the-line expenditure 线上项目支出;经常预算支出 N%!8I  
above-the-line receipt 线上项目收入;经常预算收入 mh;<lW\K/Z  
ABSA Asia Limited 南非联合亚洲有限公司 b[,J-/;JNL  
absolute change 绝对数值变更 :U!knb"/>  
absolute expenditure 实际开支 ez_qG=J .  
absolute guideline figure 绝对准则数字 UR6.zE4=_  
absolute interest 绝对权益 ,<n >g;  
absolute order of discharge 绝对破产解除令 xlG/$`Ab  
absolute profit margin 绝对利润幅度 W(ITs}O  
absolute value 实值;绝对值 z/u;afB9q  
absolutely vested interest 绝对既得权益 {Y-<#U~iH  
absorbed cost 已吸收成本;已分摊成本 T8E=}!68w}  
absorption 吸收;分摊;合并 uTGd{w@]0|  
absorption rate 吸收率;摊配率;分摊率 1P(rgn:8e  
ACB Finance Limited 亚洲商业财务有限公司 rLO1Sv  
acceptable form of reciprocity 合理的互惠条件 wjW>#DE  
acceptable rate 适当利率;适当汇率 @ qWgokf  
acceptance agreement 承兑协议 r# MJ  
acceptance for honour 参加承兑 T X.YTU  
acceptor 承兑人;接受人;受票人 _cdrz)T  
acceptor for honour 参加承兑人 @ SaU2  
accident insurance 意外保险 s7=CH   
Accident Insurance Association of Hong Kong 香港意外保险公会 V8ka*VJ(B  
accident insurance scheme 意外保险计划 B9pro%R1Bo  
accident year basis 意外年度基准 j+AAhn  
accommodation 通融;贷款 =?>f[J5  
accommodation bill 通融票据;空头票据 q15t7-Z6  
accommodation party 汇票代发人 PPO*&=!]  
account balance 帐户余额;帐户结余 ogQY"c8  
account book 帐簿 'PRsZ`x.  
account collected in advance 预收款项 v'uWmL7C  
account current book 往来帐簿 j:K>3?   
account of after-acquired property 事后取得的财产报告 eAN]*: ]g  
account of defaulter 拖欠帐目 s^+h>  
account payable 应付帐款 |k$^RU<OF  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !Kr|04Qp#x  
account receivable 应收帐款 Q!8AFLff4  
account receivable report 应收帐款报表 \}Fx''  
account statement 结单;帐单;会计财务报表 U 2am1}  
account title 帐户名称;会计科目 k4jZu?\C]  
accountant's report 会计师报告 Wr H7tz  
Accountant's Report Rules 会计师报告规则  4b]/2H  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -(9>{!",J  
Accounting Arrangements 《会计安排》 zu}oeAQc$  
accounting basis 会计基础 _<pSCR0  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^6j: lL  
Accounting Circular 《会计通告》 S0( ).2#  
accounting class 会计类别 m` ^o<V&  
accounting date 记帐日期;会计结算日期 !_CBf#0  
accounting for money 款项核算 _$%.F| :  
Accounting Officer 会计主任 _7r<RZ  
accounting period 会计报告期;会计期 RGFanP  
accounting policy 会计政策;会计方针 vgY ) L  
accounting practice 会计惯例 <uZ r.X  
accounting principle 会计准则 6lw)L  
accounting record 会计记录 Q qGf*  
accounting report 会计报告 .%;`: dtj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1y@d`k`t:  
Accounting Society of China 中国会计学会 pEgQ) 9\  
accounting statement 会计报表 8qGK"%{ ~  
accounting system 会计制度;会计系统 ("-Co,4ey  
accounting transaction 会计事项;帐务交易 ApHs`0=(  
accounting treatment 会计处理 [4 L[.N@  
accounting year 会计年度 A\p'\@f  
accretion 增值;添加 ]OIB;h;3  
accrual 应计项目;应累算数目 Hx[YHu KL^  
accrual basis 应计制;权责发生制 ax$ashFO/!  
accrual basis accounting 应计制会计;权责发生制会计 ~< %%n'xmm  
accrue 应累算;应计 tY~gn|M  
accrued benefit 应累算利益 .vsrZ_y?  
accrued charges 应计费用 AjBwj5K  
accrued cumulative preference share dividend 应累算的累积优先股股息 _N!L?b83P  
accrued expenses 应累算费用 2"+8NfFl  
accrued interest payable 应付利息;应计未付利息 yh0zW $  
accrued interest receivable 应收利息;应计未收利息  *R1 m=  
accrued right 累算权益 IcmTF #{D  
accruing profit 应累算的利润 AyHhq8Y  
accumulated fiscal reserve 累积财政储备 ~I[Z 2&I  
accumulated profit 累积利润;滚存溢利 zOJ4I^^  
accumulated reserve 累积储备 KMC]<  
accumulation of surplus income 累积收益盈余 \]RPxM:_>  
acquired assets 既得资产 6;s.%W  
acquisition 收购;购置;取得 PyQt8Qlz  
acquisition cost 购置成本 pQv`fr=  
acquisition expenses 购置费用 ]DVZeI03@  
acquisition of 100% interest 收购全部股权 k4:$LFw@  
acquisition of control 取得控制权 K|JpkEw  
acquisition of fixed assets 购置固定资产 D5lzrpg_e  
acquisition of shell “买壳” dqF]kP,VG  
acquisition price 收购价 t;005]'Mp  
act of God 天灾 )e&U'Fx  
acting partner 执事合伙人 /)RyRS8c  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ILi{5L  
active partner 积极参与的合伙人 ,z<J`n  
active trading 交投活跃 =rSJ6'2("  
actual circulation 实际流通 BG ,ln(Vz  
actual cost 实际成本 6S]K@C=r  
actual expenditure 实际开支;实际支出 *IBT!@*Q&  
actual income 实际入息;实际收入;实际收益 SSG57N-T  
actual market 现货市场 fz/Ee1T\  
actual price 现货价;实际价格 Y%<y`]I  
actual profit 实际利润 eS(hLXE!7  
actual quotation 实盘;实际价位;实际报价 r7B.@+QK  
actual year basis 按实际年度计算 ToMvP B);  
actuals 实货 zT$-%  
actuarial investigation 精算调查 4lrF{S8  
actuarial principle 精算原则 |v,%!p s  
actuarial report 精算师报告 9N1Uv,OtB  
Actuarial Society of Hong Kong 香港精算学会 {A!1s;  
actuarial valuation 精算师估值 -u)f@e  
actuary 精算师 =' %r"_`}  
ad referendum agreement 暂定协议;有待覆核的协定 \j C[|LM&  
ad valorem duty 从价税;按值征税 0 D^d-R,  
ad valorem duty system 从价税制 fny|^F]w  
ad valorem fee 从价费 RcJ.=?I!  
ad valorem tariff 从价关税 bO8>w9MF  
additional allowance 额外免税额 yM* CA,(c  
additional amount for unexpired risk 未过期风险的额外款额  TA;r  
additional assessable profit 补加应评税利润 ."`mh&+`  
additional assessment 补加评税 >]b>gc?3  
additional commitment 额外承担 sVXIR  
additional commitment vote 额外承担拨款 9*fA:*T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q!UN<+k\h  
additional dependent parent allowance 供养父母额外免税额 0,a/t jSr  
additional provision 额外拨款 =VA5!-6<Uq  
additional stamp duty 附加印花税 rl:6N*kK  
additional tax 补加税罚款;补加税款 X}jWNN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]QM{aSvXA  
adjudged bankrupt 被裁定破产 Iv,Ub_Ll9  
adjudicated bankrupt 裁定破产人 2rxZN\gyL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 T''PzY!Qf  
adjudication of bankruptcy 裁定破产;宣告破产 tE|W8=be/  
adjudication of insolvency 裁定无力偿还债务 O*qSc^9q  
adjusted actual 经调整的实数;调整后的实数 Ml-GAkgG  
adjusted current assets 经调整的流动资产;调整后的流动资产 +]?/c>M  
adjusted figure 经调整的数字;调整后的数额 wWq(|"  
adjusted liabilities 经调整的负债;调整后的负债 Buxn!s  
adjusted loss 经调整的亏损;调整后的亏损 ?a)X)#lQ  
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 Mw{0A\6  
adjusted profit 经调整的利润;调整后的利润 p7SX,kpt>  
adjusted surplus 经调整的盈余额;调整后的盈余额 kT7x !7C  
adjusted value 经调整的价值;调整后的价值 <HYK9{Q  
adjustment 调整;修订;理算〔保险〕 LYTx8  
adjustment centre 调剂中心 SNLZU%jan  
adjustment lag 调整过程的时间差距;调整时差 sd(Yr6~..  
adjustment mechanism 调整机制 Z]L_{=*  
adjustment of loss 亏损调整 R1,.H92  
adjustment process 调整过程;调整程序 k&JB,d-mJ%  
adjustment range 调整幅度 *\gS 2[S  
administered exchange rate 受管制汇率 \/qo2'V j`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;Gf,I1d}{  
administration expenses 行政费用 <V`1?9c7D1  
administration fee 手续费;行政费 7E0L-E=.  
administration in bankruptcy 破产管理 ajr);xd  
administration order 遗产管理令 _ ^ JhncL  
administrator 管理人;遗产管理人 !V%h0OE\  
administrator of the estate 遗产管理人 whH_<@!  
admission of debt 债项承认书 JXT%@w>I  
admission of proof 接纳债权证明 Z}X oWT2f  
advance 放贷款项;垫付款项;预支款项;预付款项 ,=Q;@Z4 vJ  
advance account 暂支帐目;预付款帐户 ,Z3 (`ftC  
advance compensation 预付补偿金 B7'rbc'  
advance from shareholder 股东垫款 f{i~hVF  
advance pending reimbursement 预支以待日后付还 2Ra}&ie  
advanced economy 先进经济体系 R=7,F6.  
advancement 预付;预付财产 nky%Eb[\  
advances warrant 垫款令 Re[x$rw  
advancing 贷出 So6ZNh9  
adverse balance 逆差 B|fh 4FNy  
adverse exchange 逆汇 v d{`*|x  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;FQ<4PR$  
advice for collection 托收通知书 k 4HE'WY  
advice of drawing 提款通知书;汇票通知书 S*aMUV&  
advice of payment 付款通知 \r.{Ru  
Advisory Committee [Securities and Futures Commission] 0fOx&"UAB  
谘询委员会〔证券及期货事务监察委员会〕 Q4H(JD1f)  
Advisory Committee on Diversification 经济多元化谘询委员会 h4iz(*  
affidavit 誓章;遗产申报誓章 Y5dt/8Jo  
affidavit of no receipt 述明无收款的誓章 \OzPDN  
affiliate 联号;联营公司;附属公司 [ClDKswq  
affiliated company 附属公司;联号;联营公司 2`Dqu"TWh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H$@5\pP>  
affordability 负担能力 \]:}lVtxS  
African Development Bank [AfDB] 非洲开发银行 i(Xz3L#(  
after-acquired property 事后取得的财产 v0aV>-v  
after-hours dealing 市后交易 H\>0jr `  
after-tax profit 税后盈利;税后利润;税后溢利 rd )_*{  
agency agreement 代理协议 G5l?c@o  
agency expenses 代理机构的开支 uGoySt&;(  
agency fee 代理费 c }-AD r9  
Agency Law 《代理法》 5%6{ ePh{  
agent 代理人;承销人 V/t/uNm  
agent of company 公司代理人 y^u9Ttf{  
agent's fee 代理人费;经纪费 `] fud{  
aggregate 总计;总数;总体数字 l* ap$1'  
aggregate amount 总款额;总额 g +RgDt9  
aggregate assets and liabilities 总体资产与负债 ^CBc~um2  
aggregate at constant price 按固定价格计算的总体数字 c>$PLO^  
aggregate demand 总需求 n%Rl$  
aggregate gross position 总持仓量 $~;h}I  
aggregate limit 总限额 -J6G=+ s/  
aggregate of salaries tax 合计薪俸税 K|Cb6''  
aggregate performance 总体表现;总体业绩 `SfBT1#5G  
aggregate supply 总体供应 ;h"St0   
aggregate surplus 总盈余 Hxr)`i46  
aggregate total 整体总额 Z[Z3x6 6  
aggregate value 总值;合计价值 q,Nhfo(  
aggregated basis 合计基准  /N8>>g  
aggregated net chargeable income 合计应课税入息实额 .#OD=wkN0  
aggregation 合并计算;合计;总和 gs:V4$(p4  
aggregation of incomes of husband and wife 夫妇入息合并计算 4Ou5Vp&y  
aggregation of property 财产的总和 QjIn0MJ)Xm  
agio 差价;贴水 @CB&*VoB  
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》 r3}Q1b&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \3hj/   
《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》 *x<3=9V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?cB:1?\j  
《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》 <i$ud&D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  ob_*fP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1;E^3j$  
agreement for a settlement 授产协议 c e\|eN[  
agreement for assignment 转让协议 L ,/(^0;  
agreement for sale 售卖协议;买卖协议 [6u8EP0xM  
agreement for sale and purchase 买卖协议 'JpCS  
agreement for the payment of interest 支付利息协议 E9bc pup  
agreement for the repayment of money 还款协议 v<AFcY   
agreement of reinsurance 再保险协议 *NjjFk=R  
Agricultural Bank of China 中国农业银行 CG0jZB#u  
air passenger departure tax 飞机乘客离境税 r7zS4;b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \UEO$~Km  
airport tax 机场税 \i.Yhl:O  
alcohol duty 酒精税 HZl//Uq  
alienation 让与;让渡;转让 -Pt']07E  
alimony 生活费;赡养费 = }!4%.$  
All Ordinaries Index [AOI] 所有普通股指数 bd;?oYV~  
all risks 全险;综合险 K;'s+ZD  
All Sales Record for Stock Market 《股票市场成交报告》 *dpKo&y  
Allied Capital Resources Limited 新联财务有限公司 xm*6I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #*tWhXU  
allocation letter 拨款信件 n7p,{KSQ  
allocation of fund 分配款项;预留款项 xgQ&'&7l  
allocation of profit 利润分配;溢利分配 "q]r{0  
allocation warrant 拨款令 g;eoH  
allotment 分配;配股 1"fbQ^4`  
allotment notice 股份配售通知;配股通知 T!YfCw.HZ  
allotment of shares 股份分配 ;!9-I%e  
allowable 可获宽免;免税的 = lMs1}S9  
allowable business loss 可扣除的营业亏损 T*"*##c  
allowable expenses 可扣税的支出 LcW:vV|'K  
allowance 免税额;津贴;备抵;准备金 7Ap==J{a  
allowance for debts 债项的免税额 xV\mS+#  
allowance for depreciation by wear and tear 耗损折旧免税额 r^ Mu`*x*  
allowance for funeral expenses 殡殓费的免税额 0K:3?Ik  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "/g\?Nce  
allowance for repairs and outgoings 修葺及支出方面的免税额 DlF6tcoI  
allowance to debtor 给债务人的津贴 8`Iz%rw&(J  
alteration of capital 资本更改 &<Iz?AVr  
alternate trustee 候补受托人 *Z}9S9YtN  
amalgamation 合并 gNaB^IY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8r\;8all  
ambit of charges 征税范围;收费范围 Y7GHIzX  
amended valuation 经修订的估值 @\?QZX(H  
American Commodities Exchange 美国商品交易所 9k*1_  
American Express Bank Limited 美国运通银行 Mrly(*!U"@  
American Stock Exchange 美国证券交易所 sIz*r Gz  
amortization 摊销 :YUQKy  
amount due from banks 存放银行同业的款项 !)//b]  
amount due from banks abroad 存放海外银行同业的款项 g&?RQ  
amount due from holding companies 控股公司欠款 "V>p  
amount due from local banks 存放本港银行同业的款项 J5#shs[M:  
amount due to banks 银行同业的存款 7f_tH_(  
amount due to banks abroad 海外银行同业的存款 m IYM+2p  
amount due to holding companies 控股公司存款 2 e9lk$  
amount due to local banks 本港银行同业的存款 ,@Aeo9}  
amount due to outport banks 外埠银行同业的存款 d#cEAy  
amount for note issue 发行纸币的款额 5`A^"}0  
amount of bond 担保契据的款额 5-B %08T  
amount of consideration 代价款额 S7kZpD $  
amount of contribution 供款数额 ;-"'sEu}  
amount of indebtedness 负债款额 %^LwLyoVM  
amount of principal of the loan 贷款本金额 w(cl,W/w  
amount of rates chargeable 应征差饷数额 I%'6IpR"d  
amount of share capital 股本额 NA{?DSP  
amount of sums assured 承保款额 >!BZ>G2  
amount of variation 变动幅度 P~9y}7Q\0  
amount of vote 拨款数额 'nP;IuMP  
amount payable 应付款额 PlC8&$   
amount receivable 应收款额 p;P cD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BW{&A&j  
analysis 分析 Q$:>yveR*  
ancillary risk 附属风险 lEr_4!h$rZ  
annual account 周年帐目;周年帐目报表;年度决算;年结 H^J waF  
annual accounting date 年结日期 -;RW)n^n  
annual allowance 每年免税额;年积金;年度津贴;年津 }WM!e"  
annual balance 年度余额 "]kq,j^]  
annual disposable income 每年可动用收入 $guaUe[x  
annual estimates 周年预算 yN:U"]glC  
annual fee 年费 4&}dA^F  
annual general meeting 周年大会 ZB'ms[  
annual growth rate 年增率;每年增长率 .3:s4=(f  
annual long-term supplement 长期个案每年补助金 "jA?s9  
annual pensionable emolument 可供计算退休金的年薪 Yu e#  
annual report 年报 Sc,a jT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3c[< #] 8S  
annual return 周年报表;周年申报表;每年报税表格 -,pw[R  
Annual Return Rules 《周年报表规则》 Y8@TY?  
annual review of consumer prices 每年消费物价回顾 gK",D^6T*Y  
annual roll-forward basis 逐年延展方式 f@aFs]xV  
annual salary 年薪 h$_5)d~  
annual statement 年度报表;年度决算表 6$ x9@x8  
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 5 K[MKfT  
annuitant 年金受益人 1Farix1YDq  
annuity 年金 "H3DmsB  
annuity contract 年金合约 y%@C-:  
annuity on human life 人寿年金 ;pVnBi  
antecedent debt 先前的债项 -XMWN$Ah  
ante-dated cheque 倒填日期支票 ^w+)A;?W  
anticipated expenditure 预期开支 /PTk296@  
anticipated net profit 预期纯利 . yN.  
anticipated revenue 预期收入 Xb\de_8!  
anti-inflation measure 反通货膨胀措施 [l:}#5\]4  
anti-inflationary stance 反通货膨胀立场 9 6j*F,{  
apparent deficit 表面赤字 !UF (R^  
apparent financial solvency 表面偿债能力 mb#&yK(h  
apparent partner 表面合伙人 x>eV$UJ  
application for personal assessment 个人入息课税申请书 bTJ l  
application of fund 资金应用 3.@ I\p}  
application to release as liquidator and to destruct the books of accounts and documents :Lh`Q"a  
申请免除清盘人职务及毁灭帐簿与文件 ]~t4E'y)z  
appointed actuary 委任精算师 pGT?=/=*  
appointed auditor 委任核数师;委任审计师 p$!Q?&AV/  
appointed trustee 委任的受托人 P>[,,w  
appointer 委任人 c^ W \0  
apportioned pro rata 按比例分摊 HWOOw&^<  
apportionment 分配;分摊 x/,(G~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qm5Sf=E7Q  
apportionment formula 分摊方程式 zTb,h  
apportionment of estate duty 遗产税的分摊 Q zq3{%^x_  
appraisal 估价;评估 O0=}: HM  
appreciable growth 可观增长 uj^l&"  
appreciable impact 显着影响  ie4BE'  
appreciable increase 可观增长 I6.}r2?;A  
appreciation 增值;升值 1# ;`1i  
appreciation against other currencies 相对其他货币升值 a@s@E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^7,`6g  
appreciation tax 增值税 [z> Ya-uz7  
appropriation 拨款;拨用;拨付 jQ&82X%m  
appropriation account 拨款帐目 Msl8o c  
Appropriation Bill 拨款法案 tEjT$`6hp  
appropriation-in-aid system 补助拨款办法 uraT$Q}  
approved assets 核准资产 xQ~N1Y2W  
approved basket stock 认可一篮子证券 4>}qdR1L4  
approved budget 核准预算 q&d5V~q  
approved charitable donation 认可慈善捐款 R~!md  
approved charitable institution 认可慈善机构 -YJ4-]Z  
approved currency 核准货币;认可货币 b1Fd]4H3P  
approved estimates 核准预算 U_61y;Q"  
approved estimates of expenditure 核准开支预算 \+VQoB/  
approved overseas insurer 核准海外保险人 #"KaRh  
approved overseas trust company 核准海外信托公司 F,/yK-9  
approved pooled investment fund 核准汇集投资基金 %(i(Cf8@  
approved provident fund scheme 认可公积金计划 1 TA\6a}  
approved provision 核准拨款 1`v$R0 `!  
approved redeemable share 核准可赎回股份 fYUbr"Oe  
approved regional stock 认可地区性证券 Io\tZXB  
approved retirement scheme 认可退休金计划 *e%(J$t  
approved subordinated loan 核准附属贷款 oa2v/P1`  
arbitrage 套戥;套汇;套利 /@feY?glc  
arbitrageur 套戥者;套汇者 &)GlLpaT  
arbitrary amount 临时款项 5rlZ'>I.  
arrangement 措施;安排;协定 s8|F e_  
arrears 欠款 @8"cT-  
arrears of pay 欠付薪酬 (c|Ry[$|  
arrears of revenue 逾期未收税款;逾期未收的帐项 =L9;8THY  
articles of association 组织章程;组织细则;组织章程细则 Wj"GS!5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 wLOS , =  
ascertainment of profit 确定利润 09sdt;V Q  
"Asia Clear" “亚洲结算系统” W'}^m*F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E-"b":@:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~?<VT k  
Asian Development Fund [ADF] 亚洲发展基金 +~f5dJyk`  
Asian dollar bond 亚洲美元债券 1YJ@9*l  
Asian dollar market 亚洲美元市场 st-I7K\v  
Asian dollar rate 亚洲美元利率 1rGi"kdf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %IH ra6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3U&r K)F  
asked price 沽盘;喊价;索价;卖方报价 Bl*.N9*  
assessable income 应评税入息 ZP;WXB`  
assessable loss 应评税亏损 t^SND{[WcM  
assessable profit 应评税利润 ]B=2r^fn  
assessable value 应评税值 .$N8cYu0  
assessed profit 估定利润 3Q~zli:  
assessed value 经评估价值 p}d+L{"V  
assessment 评税;评定;估价;评税单 R/@n+tb e  
assessment number 评税编号;估价编号 JsV-:J  
assessment of additional tax 补加税评税 Mv7=ZAm  
assessment of performance 业绩评估;实绩评价 W}rLHAaDh  
Assessor 评税主任 {mmQv~|5q  
asset price bubbles 资产价格泡沫 NK$BF(HBi  
asset-backed securities 具资产保证的证券 H#FH '@J  
assets accretion 资产增值 \oy8)o/Gb  
assets and liabilities 资产与负债 l$J2|\M6  
assets betterment statement 资产递增表;资产改进表 9f_Qs4  
assets lending 实物放款;有抵押贷款 qJYEsI2M  
assets of the company passing on the death 死者去世时转移的公司资产 `z~L0h  
assets pledged as security for liabilities 用作负债抵押的资产 8;Eg>_cL:  
assets portfolio 资产投资组合 b2G1@f.U  
assets price 资产价格 y.+!+4Mg|  
assets quality 资产质素 Tv /?-`Y  
assets realization 资产变现 8Q\ T,C  
assets refinancing arrangement 资产再集资安排 K\y W{y1  
assets securitization 资产证券化 IXof- I%8  
assets situated outside Hong Kong 在香港以外地方的资产 08F~6e6a8  
assets stripping 削减资产;拆卖资产 I6RF;m:Jw  
assets value 资产值 `&5_~4T7  
assignee 承让人 <-O^ol,fX  
assignment 转让;转让书;转让契 eg(1kDMpn  
assignment of interest 权益转让 <jIuVX  
assignment of letters patent and trade mark 专利证书及商标转让 {^_K  
assignment of property 物业转让;物业转让书 NkY7Hg0  
assignment right 转让权 B> V)6\   
assignor 转让人 w*krPaT3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 VGeyZ\vU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0W!S.]^1  
associate member 附属会员 $i"IOp  
associated body corporate 相联法人团体 h}yfL@  
associated company 相联公司;联属公司 Y:4 /06I  
associated corporation 相联法团 /MV2#P@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9Je+|+s]  
公认会计师公会〔英国〕 W:V.\  
Association of Futures Exchange Brokers 香港期货经纪协会 j+NsNIJq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -mqL[ h,  
association of underwriters 承保人组织 W~d^ *LZt  
assumption of control 接管 U}^`R,C  
assurance 担保;保险;转易;转易书 -AZ\u\xCB  
assurance of interest 权益的转易 `*w!S8}m;  
at 19XX price 按一九XX年价格计算 *r].EBJ\  
at a discount 按赔价计算;按贴水价格计算;打折扣 :?f^D,w_B  
at a premium 按溢价计算;按升水价格计算 )2: ,E  
at call 通知付款;按通知 4v;KtD;M  
at constant market price 按固定市价计算 ]Pf!wv  
at constant price 按固定价格计算 iKA}??5e  
at cost 按成本计算 Z@6xu;O  
at current market price 按当时市价计算;按现时市价计算 E<r<ObeRv`  
at current price 按当时价格计算;按现时价格计算 zr^"zcfz&  
at factor cost 按要素成本计算;按生产要素成本计算 <P0&!yN  
at money-of-the-day price 按付款当日价格计算 $_Q]3"U  
at or better 按指定或较佳价位〔买卖指令〕 a|kEza,]  
at par 按面值计算;平价 uQO\vRh0  
at sight 见票即付 }Wz[ox9b  
at the close 按收市盘 =H/ 5  
at the opening 按开市盘 @Jc^ur  
attestation 见证;见证条款 -v{LT=,O  
at-the-money option 平价期权 =.2)wA"e'  
attorney 受权人;受托代表人 NQIbav^5  
attornment 新拥有人承认书 QW= X#yrDO  
attributable profit 可归属利润 p"d_+  
attributable share value 可归属股份价值 dlCmSCp%  
Auckland Stock Exchange 奥克兰证券交易所 `{  ` W-C  
auction 拍卖 ^\7GFpc  
auctioneer 拍卖商 Mc /= Fs  
audit 审计;核数 2|$G<f  
Audit Commission 审计署 W #V`|JA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CM4#Nn=i~  
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〕 - sL4tMP  
audit review 帐目审查 !;E{D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &Rt^G  
audited account 审计帐目;经审计的帐目 'W*ODAz6  
audited annual account 经审计的周年帐目 ~ As_O6JI  
audited balance sheet 经审计的资产负债表 ,QPo%{:p  
auditor 核数师;核数主任;审计师 ChRCsu~  
auditor's certificate 核数师证明书;审计师证明书 O ~D]C  
auditor's report 核数师报告;审计师报告 grTwo  
Aussie bond 澳元债券 y@9ifFr  
austerity budget 紧缩预算 1!&m1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ; ~#uH7k  
Australia All Ordinaries Index 澳洲所有普通股票指数 k`NXYf:  
Australian Dollar [AUD] 澳元 :[?65q{  
Australian Options Market 澳大利亚期权市场 |C}=  1  
Australian Securities Commission 澳洲证券事务监察委员会 8RjFp2) W  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b/obHB+:  
Australian Stock Exchange 澳大利亚证券交易所 DMiB \o  
Austrian Schilling [ATS] 奥地利先令 'DTq<`~?  
authentication 认证;鉴证 `Tc"a_p9t  
authority to purchase 委托购买证;委购书 Y%Tm `$^V  
authorization 认可;核准;授权;授权书 DTz)qHd#X  
authorization by direction 指示授权 ~=gpn|@b  
authorization by instruction 指令授权 g96]>]A<{  
authorization by warrant 令状授权 F&$~]R=&  
authorization of unit trust 单位信托的认可 /TY=ig1z  
authorized agent 指定代理人 x bD]EC  
authorized capital 法定资本 g]jCR*]  
authorized clerk 出市员 y;=/S?L.:  
authorized dealer 认可交易商 wG X\ub#!  
authorized financial institution 认可财务机构 Bj* M W  
authorized fund 认可基金  |Fe*t  
authorized fund house 获授权的基金公司;认可基金公司 Huf;A1.  
authorized institution 认可机构 aPm2\Sq$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lt& c/xi_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `2,F!kCt  
authorized insurer 获授权保险人;获认可承保人 ,L-G-V+  
authorized investment 特准投资项目 GU7f27p  
authorized person 获授权人 Ti&v9re%wO  
authorized representative 获授权代表 V?-SvQIk1  
authorized share capital 法定股本 ky I~  
automated quotation system 自动报价系统 >Do P2]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yeIc Q%  
自动交易系统〔香港期货交易所有限公司〕 li9>zjz  
automatic adjustment mechanism 自动调整机制  S)x5.vo^  
automatic adjustment system 自动调整系统 MR/gLm(8(  
Automatic Clearing House 自动票据交换所 d'[]  
automatic exchange rates accumulation system 自动化汇率累集系统 pZ5eGA=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~'0W(~Q8  
automatic teller machine [ATM] 自动柜员机 7uq^TO>9f  
autopay 自动转帐 Ny G?^  
available assets 可用资产 "z4V@gk   
available fiscal reserve 现存财政储备 'wVi>{?  
available profit 可用利润 A>%mJ3M  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 VvTi>2(.  
average 平均;平均数;海损 ='Yg^:n  
average basic salary 平均基本薪金 |'](zEwq  
average consumer expenditure 平均消费开支;一般消费开支 MS;^@>|wj  
average cost 平均成本 u1ahAk7  
average cost of land production 增辟土地平均成本 U:uF rb,  
average daily turnover 平均每日成交额 a]@BS6  
average daily wage rate 平均每日工资率 fr<V])  
average expenditure pattern 平均开支模式 RL b o  
average growth rate 平均增长率 ^1;Eq>u  
average net fixed assets 固定资产平均净值 A$-\Er+f  
average of relatives 相对价格平均数 e`zCz`R  
average price 平均价格 l!j,9wz7  
average propensity to consume 平均消费倾向;一般消费倾向 +lZvj=gW  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $lb$<  
average rate 平均率 yny1i9 y  
average revenue 平均收入;平均收益 {9- n3j}  
average stock 平均库存;平均存货 h@fF`  
average yearly rent 平均年租 AtNF&=Op  
avoidance of double taxation 避免双重课税 BVu{To:g  
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 Kon|TeC>d  
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