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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: _gC<%6#V`r  
A share A股;甲类股份 (^a;2j9  
abatement of tax 减税;减扣免税额 tt J,rM  
ABN AMRO Bank N.V. 荷兰银行 &%qD Som3  
above-the-line expenditure 线上项目支出;经常预算支出 `y YgL@Zt  
above-the-line receipt 线上项目收入;经常预算收入 V]k!]  
ABSA Asia Limited 南非联合亚洲有限公司 GeHDc[7  
absolute change 绝对数值变更 .j}u'!LKul  
absolute expenditure 实际开支 aE#ZTc=  
absolute guideline figure 绝对准则数字 (m04Z2#  
absolute interest 绝对权益 d'[aOH4}  
absolute order of discharge 绝对破产解除令 lBG* P>;  
absolute profit margin 绝对利润幅度 '12|:t&7  
absolute value 实值;绝对值 @z/]!n\~  
absolutely vested interest 绝对既得权益 5)$U<^uy  
absorbed cost 已吸收成本;已分摊成本 JEHV \ =  
absorption 吸收;分摊;合并 q`$QroZT"  
absorption rate 吸收率;摊配率;分摊率 #mkr]K8A4  
ACB Finance Limited 亚洲商业财务有限公司 )7j"OE  
acceptable form of reciprocity 合理的互惠条件 7vj[ AOq3l  
acceptable rate 适当利率;适当汇率 P< WD_W  
acceptance agreement 承兑协议 o=`9JKB~  
acceptance for honour 参加承兑 C4 Wdt  
acceptor 承兑人;接受人;受票人 LG<lZ9+y  
acceptor for honour 参加承兑人 ]LSa(7>EU  
accident insurance 意外保险 Cg{$$&_(Hj  
Accident Insurance Association of Hong Kong 香港意外保险公会 e/Q[%y.X  
accident insurance scheme 意外保险计划 lZ)u4_  
accident year basis 意外年度基准 :>3&"T.  
accommodation 通融;贷款 Tl%4L % bE  
accommodation bill 通融票据;空头票据 zi-+@9T  
accommodation party 汇票代发人 s}z,{Y$-t  
account balance 帐户余额;帐户结余 A+F-r_]}db  
account book 帐簿 <}mT[;:"  
account collected in advance 预收款项 *e>:K$r  
account current book 往来帐簿 ZcWl{e4  
account of after-acquired property 事后取得的财产报告 q yJpm{  
account of defaulter 拖欠帐目 |@ldXuYb  
account payable 应付帐款 !k s<VJh  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 T=R94  
account receivable 应收帐款 @H_LPn  
account receivable report 应收帐款报表 H~G=0_S  
account statement 结单;帐单;会计财务报表 S~TJF}[k^6  
account title 帐户名称;会计科目 h{JVq72R  
accountant's report 会计师报告 RsOK5XnQn  
Accountant's Report Rules 会计师报告规则 kW:!$MX!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >u/yp[Ky  
Accounting Arrangements 《会计安排》 Bhs`Y/Ls-  
accounting basis 会计基础 \)#3S $L~  
accounting by Official Receiver 破产管理署署长呈交的帐目 3)-#yOr  
Accounting Circular 《会计通告》 )xK!i.  
accounting class 会计类别 5Y&@ :Y  
accounting date 记帐日期;会计结算日期 iIF'!K=q  
accounting for money 款项核算 A+}4 N%kh  
Accounting Officer 会计主任 l2v}PALs  
accounting period 会计报告期;会计期 Z*QRdB%,  
accounting policy 会计政策;会计方针 ueg X  
accounting practice 会计惯例 }I10hy~W  
accounting principle 会计准则 5 O6MI4:  
accounting record 会计记录 2?ednMoE  
accounting report 会计报告 .iS]aJJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <'B^z0I,  
Accounting Society of China 中国会计学会 MmK\|CtV  
accounting statement 会计报表 s6]f#s5o  
accounting system 会计制度;会计系统 l )4OV>  
accounting transaction 会计事项;帐务交易 ' FK"-)s  
accounting treatment 会计处理 i~9)Hz;!  
accounting year 会计年度 evR=Z\ _  
accretion 增值;添加 l^"G\ZVI  
accrual 应计项目;应累算数目 ' #mC4\<W8  
accrual basis 应计制;权责发生制 pqr" x2=.  
accrual basis accounting 应计制会计;权责发生制会计 cs5Xd  
accrue 应累算;应计 \wCL)t.cX  
accrued benefit 应累算利益 4<Y?#bm'  
accrued charges 应计费用 [K KoEZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 QezK&iJg  
accrued expenses 应累算费用 :Rn9rdX  
accrued interest payable 应付利息;应计未付利息 ')aYkO{%sb  
accrued interest receivable 应收利息;应计未收利息 Cnr48ukq  
accrued right 累算权益 $d=lDN  
accruing profit 应累算的利润 f1{ckHAY55  
accumulated fiscal reserve 累积财政储备 ;@ e |}Gk  
accumulated profit 累积利润;滚存溢利 EGt)tI&  
accumulated reserve 累积储备 vKt_z@{{L  
accumulation of surplus income 累积收益盈余 WDZi @9X_  
acquired assets 既得资产 a=O!\J  
acquisition 收购;购置;取得 +x2xQ8#|~~  
acquisition cost 购置成本 %'HUC>ChN  
acquisition expenses 购置费用 3:( `#YY  
acquisition of 100% interest 收购全部股权 z)B=<4r  
acquisition of control 取得控制权 ZZ(@:F  
acquisition of fixed assets 购置固定资产 x,%&[ 6(  
acquisition of shell “买壳” 'FhnSNT(4=  
acquisition price 收购价 &M!:,B  
act of God 天灾 a? kQ2<@g  
acting partner 执事合伙人 v+G:,Tc"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 * y B-N;I  
active partner 积极参与的合伙人 f/x "yUq  
active trading 交投活跃 :]s] =q&]  
actual circulation 实际流通 p1nA7;B-m  
actual cost 实际成本 'w2;oO  
actual expenditure 实际开支;实际支出 !iw 'tHhR  
actual income 实际入息;实际收入;实际收益 (AYD @  
actual market 现货市场 EHZSM5hu  
actual price 现货价;实际价格 >g&`g}xZQ  
actual profit 实际利润 PwW@I~@>  
actual quotation 实盘;实际价位;实际报价 :dzU]pk%0  
actual year basis 按实际年度计算 E@Fen CF  
actuals 实货 lu_Gr=#O  
actuarial investigation 精算调查 UVK"%kW#(  
actuarial principle 精算原则 m"R(_E5  
actuarial report 精算师报告 v,&2 !Zv  
Actuarial Society of Hong Kong 香港精算学会 ^U}0D^jDeE  
actuarial valuation 精算师估值 d%3BJ+J  
actuary 精算师 lNb\^b  
ad referendum agreement 暂定协议;有待覆核的协定 6{'6_4;Fv(  
ad valorem duty 从价税;按值征税 Q-v[O4 y~  
ad valorem duty system 从价税制  B]7jg9/  
ad valorem fee 从价费 :3f2^(b~^  
ad valorem tariff 从价关税 7&4,',0VL  
additional allowance 额外免税额 &iZYBa  
additional amount for unexpired risk 未过期风险的额外款额 >Il`AR;D  
additional assessable profit 补加应评税利润 l i-YkaP  
additional assessment 补加评税 919g5f`  
additional commitment 额外承担 gEP E9ew  
additional commitment vote 额外承担拨款 ]aNnY?qW5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i7V~LO:gq  
additional dependent parent allowance 供养父母额外免税额 R6;>RRU_  
additional provision 额外拨款 =]e^8;e9  
additional stamp duty 附加印花税 Z<W6Avr  
additional tax 补加税罚款;补加税款 ak `)>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F/sBr7I  
adjudged bankrupt 被裁定破产 : qRT9n$  
adjudicated bankrupt 裁定破产人 )*h~dx_cm  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 @'@6vC  
adjudication of bankruptcy 裁定破产;宣告破产 K*$#D1hG  
adjudication of insolvency 裁定无力偿还债务 OU@x1G{Cy  
adjusted actual 经调整的实数;调整后的实数 2(Uz9!<V  
adjusted current assets 经调整的流动资产;调整后的流动资产 x[UO1% _o-  
adjusted figure 经调整的数字;调整后的数额 Nl`ry2"<  
adjusted liabilities 经调整的负债;调整后的负债 8F`  
adjusted loss 经调整的亏损;调整后的亏损 vc #oALc&  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Y)}%SP>,  
adjusted profit 经调整的利润;调整后的利润 on?/tHys  
adjusted surplus 经调整的盈余额;调整后的盈余额 _~Vz+nT  
adjusted value 经调整的价值;调整后的价值 Hs=N0Sk]j  
adjustment 调整;修订;理算〔保险〕 4Z9wzQ>  
adjustment centre 调剂中心 ~qxXou,J  
adjustment lag 调整过程的时间差距;调整时差 f<Tz#w&6W  
adjustment mechanism 调整机制 |SKG4_wGe  
adjustment of loss 亏损调整 3^> a TU<Z  
adjustment process 调整过程;调整程序 }Y`<(V5:  
adjustment range 调整幅度 uz3pc;0LPY  
administered exchange rate 受管制汇率 D|j \ nQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Wxau]uix  
administration expenses 行政费用 m,C,<I|'d  
administration fee 手续费;行政费 uhB!k-ir  
administration in bankruptcy 破产管理 ,$zlw\  
administration order 遗产管理令 6L9[U^`@  
administrator 管理人;遗产管理人 Uy5!H1u  
administrator of the estate 遗产管理人 ggc?J<Dv  
admission of debt 债项承认书 L~y tAZ,  
admission of proof 接纳债权证明 #Jz&9I<OKx  
advance 放贷款项;垫付款项;预支款项;预付款项 f&|A[i>g  
advance account 暂支帐目;预付款帐户 W#I:j: p  
advance compensation 预付补偿金 5!jNL~M  
advance from shareholder 股东垫款 k_>Fw>Y  
advance pending reimbursement 预支以待日后付还 F(9 Y/UXH  
advanced economy 先进经济体系 Du:p!nO  
advancement 预付;预付财产 :dIQV(iW  
advances warrant 垫款令 X2dc\v.x  
advancing 贷出 Q&7)vs  
adverse balance 逆差 V!77YFen %  
adverse exchange 逆汇 s^YTI\L \  
advertisement addressed to shareholders 在报章刊登的致股东通告 m+2`"1IE[  
advice for collection 托收通知书 dIpW!Pj^  
advice of drawing 提款通知书;汇票通知书 L'XdX\5  
advice of payment 付款通知 D?yE$_3>c  
Advisory Committee [Securities and Futures Commission] hr4ye`c j  
谘询委员会〔证券及期货事务监察委员会〕 rp @  
Advisory Committee on Diversification 经济多元化谘询委员会 Ldhk^/+  
affidavit 誓章;遗产申报誓章 bk"k&.C^+  
affidavit of no receipt 述明无收款的誓章 !Nl.Vb  
affiliate 联号;联营公司;附属公司 HXfXb ^~  
affiliated company 附属公司;联号;联营公司 n<<=sj$\!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )R8%'X;U  
affordability 负担能力 ct}%Mdg  
African Development Bank [AfDB] 非洲开发银行 N^ s!!Sbpq  
after-acquired property 事后取得的财产 Z%5nVsm:G  
after-hours dealing 市后交易 MziZN^(  
after-tax profit 税后盈利;税后利润;税后溢利 =v4r M0m,  
agency agreement 代理协议 a=*ALd_&0  
agency expenses 代理机构的开支 .3&a{IxM]  
agency fee 代理费 a,'Ncg  
Agency Law 《代理法》 9Ue7 ~"=  
agent 代理人;承销人 t'Eb#Nup3  
agent of company 公司代理人 +an^e'  
agent's fee 代理人费;经纪费 2Za ,4'  
aggregate 总计;总数;总体数字 Y62u%':X  
aggregate amount 总款额;总额 ;EJPrDHTk  
aggregate assets and liabilities 总体资产与负债 9 rTz N  
aggregate at constant price 按固定价格计算的总体数字 z^rhgs?4  
aggregate demand 总需求 @q+cm JKv  
aggregate gross position 总持仓量 <r<Dmn|\a  
aggregate limit 总限额 * {gxI<   
aggregate of salaries tax 合计薪俸税 J 0Hm)*  
aggregate performance 总体表现;总体业绩 qcTmsMpj  
aggregate supply 总体供应 tS (i711  
aggregate surplus 总盈余 f2 ydL/M,  
aggregate total 整体总额 6Lg!L odu  
aggregate value 总值;合计价值 =! N _^cb  
aggregated basis 合计基准 F_nZvv[H?  
aggregated net chargeable income 合计应课税入息实额 %6A-OF  
aggregation 合并计算;合计;总和 w|}W(=#  
aggregation of incomes of husband and wife 夫妇入息合并计算 `10X5V@hP  
aggregation of property 财产的总和 )X~Pr?52?  
agio 差价;贴水 /&]-I$G@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 @ /UOSU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3}B5hht "D  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 .-SF$U_P*a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /M^V 2=  
《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》 Z 7s;F}=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MSZ!W(7,<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 731h ~x!u  
agreement for a settlement 授产协议 b JfD\  
agreement for assignment 转让协议 xH<'GB)  
agreement for sale 售卖协议;买卖协议 :tMre^oP  
agreement for sale and purchase 买卖协议 _W0OM[  
agreement for the payment of interest 支付利息协议 $ViojW>  
agreement for the repayment of money 还款协议 A&<?   
agreement of reinsurance 再保险协议 908ayfVI  
Agricultural Bank of China 中国农业银行 `'p`PyMt`  
air passenger departure tax 飞机乘客离境税 5v|H<wPp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >ik1]!j]Lv  
airport tax 机场税 iV?` i  
alcohol duty 酒精税 w]};0v&\~s  
alienation 让与;让渡;转让 g4N%PV8  
alimony 生活费;赡养费 f}[H `OF  
All Ordinaries Index [AOI] 所有普通股指数 \ Y*h  
all risks 全险;综合险 ?}vzLgp  
All Sales Record for Stock Market 《股票市场成交报告》 [ULwzjss#L  
Allied Capital Resources Limited 新联财务有限公司 yp=|7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "r8EC  
allocation letter 拨款信件 i?F[||O"$  
allocation of fund 分配款项;预留款项 u_N\iCYp  
allocation of profit 利润分配;溢利分配 Bv^+d\*1  
allocation warrant 拨款令 .Y!;xB/  
allotment 分配;配股 $^}[g9]1  
allotment notice 股份配售通知;配股通知 k}D[Hp:m  
allotment of shares 股份分配 2;:lK":  
allowable 可获宽免;免税的 [%)@|^hw91  
allowable business loss 可扣除的营业亏损 su&t7rJ  
allowable expenses 可扣税的支出 i90}Xyt  
allowance 免税额;津贴;备抵;准备金 5U%MoH  
allowance for debts 债项的免税额 '!!e+\h#  
allowance for depreciation by wear and tear 耗损折旧免税额 [UMLx  
allowance for funeral expenses 殡殓费的免税额 7p^@;@V  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dM Y 0K  
allowance for repairs and outgoings 修葺及支出方面的免税额 Iz#yQ`  
allowance to debtor 给债务人的津贴 75ZH  
alteration of capital 资本更改 RI-A"cc6A  
alternate trustee 候补受托人 k({2yc#RD&  
amalgamation 合并 ]/Vh{d|I&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Yx5J$!Ld  
ambit of charges 征税范围;收费范围 UP\C"\  
amended valuation 经修订的估值 Yp*,Jp1  
American Commodities Exchange 美国商品交易所 "OO96F  
American Express Bank Limited 美国运通银行 aqF+zPKs6  
American Stock Exchange 美国证券交易所 Va7c#P?  
amortization 摊销 P+h6!=nD7  
amount due from banks 存放银行同业的款项 wf?u (3/%  
amount due from banks abroad 存放海外银行同业的款项 9`B0fv Q&  
amount due from holding companies 控股公司欠款 tQrS3Hz'nA  
amount due from local banks 存放本港银行同业的款项 RdgVB G#Z1  
amount due to banks 银行同业的存款 F?z<xL@  
amount due to banks abroad 海外银行同业的存款 wepwX y"  
amount due to holding companies 控股公司存款 `mzb(b E  
amount due to local banks 本港银行同业的存款 )\wuesAO  
amount due to outport banks 外埠银行同业的存款 Edw2W8  
amount for note issue 发行纸币的款额 ' WQdr(  
amount of bond 担保契据的款额 b6"}"bG  
amount of consideration 代价款额 3?2<W EYr  
amount of contribution 供款数额 7:>sc]Z  
amount of indebtedness 负债款额 bhD ~ 4Rz  
amount of principal of the loan 贷款本金额 H?tUCbw  
amount of rates chargeable 应征差饷数额 %ISq>A)%  
amount of share capital 股本额 #--olEj!  
amount of sums assured 承保款额 _1  p DA  
amount of variation 变动幅度 XA)'=L!^  
amount of vote 拨款数额 k#C f})  
amount payable 应付款额 Stxp3\jEn  
amount receivable 应收款额 BX[~% iE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &vkjmiAS  
analysis 分析 Vr/Bu4V"  
ancillary risk 附属风险 ^gOww6$<  
annual account 周年帐目;周年帐目报表;年度决算;年结 =A@>I0(7  
annual accounting date 年结日期 o@W_ai_  
annual allowance 每年免税额;年积金;年度津贴;年津 @TzvT3\q  
annual balance 年度余额 *KJB>W%@uM  
annual disposable income 每年可动用收入 *0y{ ~@  
annual estimates 周年预算 W;zpt|kAH  
annual fee 年费 QXVC\@  
annual general meeting 周年大会 #f{lC0~vA  
annual growth rate 年增率;每年增长率 I{ ryD -!  
annual long-term supplement 长期个案每年补助金 {\G `]r-cM  
annual pensionable emolument 可供计算退休金的年薪 (}smW_ `5  
annual report 年报 =gjDCx$|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 83 I-X95  
annual return 周年报表;周年申报表;每年报税表格 PcC/_+2  
Annual Return Rules 《周年报表规则》 4w4^yQE  
annual review of consumer prices 每年消费物价回顾 `G!M>h@  
annual roll-forward basis 逐年延展方式 19c@`?  
annual salary 年薪  D!F 2l_  
annual statement 年度报表;年度决算表 (ChD]PWQ  
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 j6S"UwJjp  
annuitant 年金受益人 5\ hd4  
annuity 年金 gL3iw!7  
annuity contract 年金合约 C\}/"  
annuity on human life 人寿年金 h|bT)!|  
antecedent debt 先前的债项 _=EKXE)&}  
ante-dated cheque 倒填日期支票 6na^]t~ncm  
anticipated expenditure 预期开支 O_;Dk W  
anticipated net profit 预期纯利 ]~0}=,H$N  
anticipated revenue 预期收入 l_{8+\`!  
anti-inflation measure 反通货膨胀措施 SeEw.;Xw  
anti-inflationary stance 反通货膨胀立场 Xg7|JS!  
apparent deficit 表面赤字 &~~wX,6+  
apparent financial solvency 表面偿债能力 CMW,slC_3  
apparent partner 表面合伙人 t"vRc4mf  
application for personal assessment 个人入息课税申请书 DinPxtT?a  
application of fund 资金应用 G[,Q95`w?<  
application to release as liquidator and to destruct the books of accounts and documents R>/ NE!q  
申请免除清盘人职务及毁灭帐簿与文件 0 1V^L}  
appointed actuary 委任精算师 upy\gkpnGO  
appointed auditor 委任核数师;委任审计师 F;q#&  
appointed trustee 委任的受托人 LWnR?Qve<  
appointer 委任人 J00VTb`  
apportioned pro rata 按比例分摊 !w39FfU{  
apportionment 分配;分摊 ~P .I<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j%IF2p2  
apportionment formula 分摊方程式 lpB3&H8&  
apportionment of estate duty 遗产税的分摊 aUU7{o_Z  
appraisal 估价;评估 lIRlMLuG  
appreciable growth 可观增长 p-GAe,2q  
appreciable impact 显着影响 #V,R >0"  
appreciable increase 可观增长 PG~$D];  
appreciation 增值;升值 P{Lf5V9# <  
appreciation against other currencies 相对其他货币升值 zfA GtT <  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z4X}O {  
appreciation tax 增值税 8s{?v &p  
appropriation 拨款;拨用;拨付 *Hz^K0:8(  
appropriation account 拨款帐目 N$>^g"6 o  
Appropriation Bill 拨款法案 r SkUSe6  
appropriation-in-aid system 补助拨款办法 t. ='/`!N  
approved assets 核准资产 *)M49a*UD  
approved basket stock 认可一篮子证券 U1nw- Q+  
approved budget 核准预算 |yEa5rd?W  
approved charitable donation 认可慈善捐款 Z;/$niY  
approved charitable institution 认可慈善机构 #Lv2Zoi>G  
approved currency 核准货币;认可货币 9H-|FNz?c  
approved estimates 核准预算 phnV7D(E  
approved estimates of expenditure 核准开支预算 ngohtB^]  
approved overseas insurer 核准海外保险人 eqw0]U\pv  
approved overseas trust company 核准海外信托公司 Zwz&rIQpT  
approved pooled investment fund 核准汇集投资基金 o%9*B%HO/  
approved provident fund scheme 认可公积金计划 %h?x!,q Y  
approved provision 核准拨款 :L44]K5FL  
approved redeemable share 核准可赎回股份 fC,:{}  
approved regional stock 认可地区性证券 T&4qw(\G  
approved retirement scheme 认可退休金计划 d)4 m6  
approved subordinated loan 核准附属贷款 /+Lfrt  
arbitrage 套戥;套汇;套利 bef_rH@`  
arbitrageur 套戥者;套汇者 WmY``  
arbitrary amount 临时款项 NS%WeAf  
arrangement 措施;安排;协定 }by;F9&B  
arrears 欠款 S}p4iE"n  
arrears of pay 欠付薪酬 a,2'+Tlo  
arrears of revenue 逾期未收税款;逾期未收的帐项 V=:'SL*3|  
articles of association 组织章程;组织细则;组织章程细则 -gSUjP  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 35E_W>n  
ascertainment of profit 确定利润 x=ul&|^7D  
"Asia Clear" “亚洲结算系统” wr[,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R" ;x vo*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UfN&v >8f  
Asian Development Fund [ADF] 亚洲发展基金 }:X*7 n(&  
Asian dollar bond 亚洲美元债券 ^*P%=>zO  
Asian dollar market 亚洲美元市场 yW$0\E6<r  
Asian dollar rate 亚洲美元利率 o.0ci+z@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .C8PitS  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  GB$;n?  
asked price 沽盘;喊价;索价;卖方报价 uV!^,,~  
assessable income 应评税入息 #Q2Y&2`yGT  
assessable loss 应评税亏损 ma"3qGy  
assessable profit 应评税利润 q Y#n'&  
assessable value 应评税值 tmQH|'>>  
assessed profit 估定利润 0g0i4IV  
assessed value 经评估价值 xlhG,bb7  
assessment 评税;评定;估价;评税单 ^$b Y,CE  
assessment number 评税编号;估价编号 6 J{k(H$3  
assessment of additional tax 补加税评税 E[/\7 v\  
assessment of performance 业绩评估;实绩评价 spt6]"Ni  
Assessor 评税主任 Ney/[3 A  
asset price bubbles 资产价格泡沫 <YdE1{fm  
asset-backed securities 具资产保证的证券 7=;R& mqC  
assets accretion 资产增值 H Z'_r cv  
assets and liabilities 资产与负债 a(l29>  
assets betterment statement 资产递增表;资产改进表 nih0t^m'  
assets lending 实物放款;有抵押贷款 \ExMk<y_&  
assets of the company passing on the death 死者去世时转移的公司资产 ,P;Pm68V  
assets pledged as security for liabilities 用作负债抵押的资产 ;lHr =e7  
assets portfolio 资产投资组合  #"@|f  
assets price 资产价格 HMSO=)@+  
assets quality 资产质素 03q 5e  
assets realization 资产变现 LDPUD'  
assets refinancing arrangement 资产再集资安排 I}1NB3>^  
assets securitization 资产证券化 '<"s \,  
assets situated outside Hong Kong 在香港以外地方的资产 C{U?0!^  
assets stripping 削减资产;拆卖资产 }H^+A77v  
assets value 资产值 E=nIRG|g  
assignee 承让人 bbE!qk;hEP  
assignment 转让;转让书;转让契 U|jSa,}  
assignment of interest 权益转让 hb}+A=A=+  
assignment of letters patent and trade mark 专利证书及商标转让 aDU<wxnSvO  
assignment of property 物业转让;物业转让书 E|iQc8gr&  
assignment right 转让权 'uBu6G  
assignor 转让人 h2G$@8t}I  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 9Z4nAc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4K\G16'$v  
associate member 附属会员 ~E17L]ete  
associated body corporate 相联法人团体 -XB/lnG  
associated company 相联公司;联属公司 l3)} qu  
associated corporation 相联法团 hgPa6Kd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pR=@S>!|  
公认会计师公会〔英国〕 ].-1v5  
Association of Futures Exchange Brokers 香港期货经纪协会 ZOh`(})hy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 X% t1 T4  
association of underwriters 承保人组织 ,o86}6Ag  
assumption of control 接管 |-:()yxs  
assurance 担保;保险;转易;转易书 "\w 7q  
assurance of interest 权益的转易 >;e~WF>+K  
at 19XX price 按一九XX年价格计算 -t!~%_WCv  
at a discount 按赔价计算;按贴水价格计算;打折扣 Va"0>KX  
at a premium 按溢价计算;按升水价格计算 J')o|5S1N  
at call 通知付款;按通知 ag [ZW  
at constant market price 按固定市价计算 m*&]!mM"0G  
at constant price 按固定价格计算 ]d$8f  
at cost 按成本计算 +$ 'Zf0U  
at current market price 按当时市价计算;按现时市价计算 (ZUHvvL  
at current price 按当时价格计算;按现时价格计算 75T%g!c#  
at factor cost 按要素成本计算;按生产要素成本计算 Tp?7_}tRi  
at money-of-the-day price 按付款当日价格计算 M\uiq38  
at or better 按指定或较佳价位〔买卖指令〕 J,'M4O\S  
at par 按面值计算;平价 <cps2*'  
at sight 见票即付 , qMzWa  
at the close 按收市盘 n] ._uza  
at the opening 按开市盘 ~!B\(@GU  
attestation 见证;见证条款 V5+=e^pa2  
at-the-money option 平价期权 f,U.7E  
attorney 受权人;受托代表人 <sb~ ^B  
attornment 新拥有人承认书 P) Jgs  
attributable profit 可归属利润  dm\F  
attributable share value 可归属股份价值 f\|w '  
Auckland Stock Exchange 奥克兰证券交易所 o_izl \  
auction 拍卖 Ri<u/ ]oR"  
auctioneer 拍卖商 ^UP`%egR  
audit 审计;核数 0yk]o5a++  
Audit Commission 审计署 g];!&R-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wf+cDpK  
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〕 .]8ZwAs=&  
audit review 帐目审查 Cjn#00  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %z=le7  
audited account 审计帐目;经审计的帐目 ` 'DmDg  
audited annual account 经审计的周年帐目 KjD/o?JUr  
audited balance sheet 经审计的资产负债表 (~p< P+  
auditor 核数师;核数主任;审计师 =Qy<GeY  
auditor's certificate 核数师证明书;审计师证明书 m+ =] m_  
auditor's report 核数师报告;审计师报告 C7]f*TSC4  
Aussie bond 澳元债券 <$D`Z-6  
austerity budget 紧缩预算 tH!]Z4}u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P\E<9*V  
Australia All Ordinaries Index 澳洲所有普通股票指数 Yj&F;_~   
Australian Dollar [AUD] 澳元 AP3a;4Z#  
Australian Options Market 澳大利亚期权市场 yl'u'-Zb6  
Australian Securities Commission 澳洲证券事务监察委员会 /ixp&Z|7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3(>B Ke  
Australian Stock Exchange 澳大利亚证券交易所 /!0={G  
Austrian Schilling [ATS] 奥地利先令  on4HKeO  
authentication 认证;鉴证 tm|ZBM  
authority to purchase 委托购买证;委购书 bL0yuAwF2  
authorization 认可;核准;授权;授权书 s n8Qk=K  
authorization by direction 指示授权 wo3d#=   
authorization by instruction 指令授权 pE`})/?\*  
authorization by warrant 令状授权 CXH&U@57{  
authorization of unit trust 单位信托的认可 H%[eV8  
authorized agent 指定代理人 dB{Q" !  
authorized capital 法定资本 !Lu2  
authorized clerk 出市员 ,V7nzhA2  
authorized dealer 认可交易商 ncaT?~u j  
authorized financial institution 认可财务机构 0- B5`=yU  
authorized fund 认可基金 n'"/KS+_  
authorized fund house 获授权的基金公司;认可基金公司 &5>Kl}7  
authorized institution 认可机构 YX!iL6?~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T~-ycVc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t$`r4Lb9/  
authorized insurer 获授权保险人;获认可承保人 49eD1h3'X[  
authorized investment 特准投资项目  \__i  
authorized person 获授权人 W<'m:dq  
authorized representative 获授权代表 zOJ%}  
authorized share capital 法定股本 \P[Y`LYL  
automated quotation system 自动报价系统 ."g`3tVK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }H53~@WP>  
自动交易系统〔香港期货交易所有限公司〕 pd?M f=>#  
automatic adjustment mechanism 自动调整机制 HVRZ[Y<^  
automatic adjustment system 自动调整系统 [DuttFX^x  
Automatic Clearing House 自动票据交换所 jV i) Efy  
automatic exchange rates accumulation system 自动化汇率累集系统 EAUEQk?9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X;$+,&M"  
automatic teller machine [ATM] 自动柜员机 j/DzCcp7  
autopay 自动转帐 ;[ZEDF5H  
available assets 可用资产 @@f"%2ZR[  
available fiscal reserve 现存财政储备 e1yt9@k,  
available profit 可用利润 Y/F6\oh  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =F|{# F  
average 平均;平均数;海损 Zpt\p7WQ  
average basic salary 平均基本薪金 !t"4!3  
average consumer expenditure 平均消费开支;一般消费开支 y RqL9t  
average cost 平均成本 #<fRE"v:Q  
average cost of land production 增辟土地平均成本 Lj({[H7D!  
average daily turnover 平均每日成交额 cZ,b?I"Q%  
average daily wage rate 平均每日工资率 x>K Or,f  
average expenditure pattern 平均开支模式 gb1V~  
average growth rate 平均增长率 rSY!vkLE\  
average net fixed assets 固定资产平均净值 j^*dmX  
average of relatives 相对价格平均数 \  #F  
average price 平均价格 hgG9m[?K  
average propensity to consume 平均消费倾向;一般消费倾向 ,)cM3nu  
average propensity to save 平均储蓄倾向;一般储蓄倾向 38B2|x  
average rate 平均率 #^0R&) T  
average revenue 平均收入;平均收益 |"}FXa O  
average stock 平均库存;平均存货 aqZi:icFa  
average yearly rent 平均年租 ^dWa;m]l  
avoidance of double taxation 避免双重课税 ^e,.  
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 ,Fl)^Gl8?  
@D[_}JE  
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