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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: @NMFurm  
A share A股;甲类股份 ^p#f B4z  
abatement of tax 减税;减扣免税额 ra \Moy  
ABN AMRO Bank N.V. 荷兰银行 mG[S"?C  
above-the-line expenditure 线上项目支出;经常预算支出  j I  
above-the-line receipt 线上项目收入;经常预算收入 tjZ.p.IlG  
ABSA Asia Limited 南非联合亚洲有限公司 jbQ2G|:Q  
absolute change 绝对数值变更 \-k X-Tq  
absolute expenditure 实际开支 2kV[A92s  
absolute guideline figure 绝对准则数字 aaq{9Y#  
absolute interest 绝对权益 H!U\;ny  
absolute order of discharge 绝对破产解除令 $ JI`&  
absolute profit margin 绝对利润幅度 <VD^f  
absolute value 实值;绝对值 YH33E~f  
absolutely vested interest 绝对既得权益 0-~Y[X"9.  
absorbed cost 已吸收成本;已分摊成本 9tmYrhb$  
absorption 吸收;分摊;合并 <b!ieK?\F3  
absorption rate 吸收率;摊配率;分摊率 MCHRNhb9  
ACB Finance Limited 亚洲商业财务有限公司 q0Fq7rWP  
acceptable form of reciprocity 合理的互惠条件 ZN!OM)@:!  
acceptable rate 适当利率;适当汇率 ?vL\VI9  
acceptance agreement 承兑协议 =G9%Hz5~:  
acceptance for honour 参加承兑 a~YFJAkg9  
acceptor 承兑人;接受人;受票人 L-_dq0T  
acceptor for honour 参加承兑人 0;z-I"N  
accident insurance 意外保险 P 3uAS  
Accident Insurance Association of Hong Kong 香港意外保险公会 *_d+cG  
accident insurance scheme 意外保险计划 WjZJQK  
accident year basis 意外年度基准 t1p}   
accommodation 通融;贷款 6zK8-V?9F  
accommodation bill 通融票据;空头票据 *OU>s;"$  
accommodation party 汇票代发人 Xv 3u}nPMq  
account balance 帐户余额;帐户结余 IuDg-M[  
account book 帐簿 0T2h3,  
account collected in advance 预收款项 -o\$.Q3  
account current book 往来帐簿 %zE_Q  
account of after-acquired property 事后取得的财产报告 lcgT9 m#  
account of defaulter 拖欠帐目 96;17h$  
account payable 应付帐款 :+ksmyW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Tj@}O:q7:  
account receivable 应收帐款 GF5WR e(E  
account receivable report 应收帐款报表 !=C4=xv  
account statement 结单;帐单;会计财务报表 <)y44x|S'  
account title 帐户名称;会计科目 (g,lDU[=  
accountant's report 会计师报告 q+XL,E  
Accountant's Report Rules 会计师报告规则 2UY0:y  e  
accounting and auditing procedure 会计与审计程序;会计与核数程序 =W)Fa6P3j(  
Accounting Arrangements 《会计安排》 hGi"=Oud2  
accounting basis 会计基础 MfUG@  
accounting by Official Receiver 破产管理署署长呈交的帐目 xkR--/f  
Accounting Circular 《会计通告》 T[M?:~  
accounting class 会计类别 s~ Wjh7'  
accounting date 记帐日期;会计结算日期  FRI<A8  
accounting for money 款项核算 $Ch!]lJA  
Accounting Officer 会计主任 \UFno$;mA  
accounting period 会计报告期;会计期 5;{d*L  
accounting policy 会计政策;会计方针 :)}iWKAse  
accounting practice 会计惯例 :T3I"  
accounting principle 会计准则 ) Ph.  
accounting record 会计记录 k$kq|  
accounting report 会计报告 NGB%fJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %Qc#v$;+J  
Accounting Society of China 中国会计学会 KquHc-fzqr  
accounting statement 会计报表 ^7v}wpwX\  
accounting system 会计制度;会计系统 Z"#ysC  
accounting transaction 会计事项;帐务交易 tr"iluwGc  
accounting treatment 会计处理 >XP]NY}Po[  
accounting year 会计年度 i'J.c4  
accretion 增值;添加 [7B:{sH  
accrual 应计项目;应累算数目 $wU.GM$t~  
accrual basis 应计制;权责发生制 c38RE,4U  
accrual basis accounting 应计制会计;权责发生制会计 }Q_IqI[7  
accrue 应累算;应计 yrO'15TB  
accrued benefit 应累算利益 FT73P0!8.  
accrued charges 应计费用 i_ws*7B<  
accrued cumulative preference share dividend 应累算的累积优先股股息 z<c^<hE:l  
accrued expenses 应累算费用 %Rv&VFg  
accrued interest payable 应付利息;应计未付利息 BDZB;DPb  
accrued interest receivable 应收利息;应计未收利息 y %Get  
accrued right 累算权益 W >eJGZ<  
accruing profit 应累算的利润 b_-ESs]g  
accumulated fiscal reserve 累积财政储备 +<6L>ZAL  
accumulated profit 累积利润;滚存溢利 E&V"z^qs_  
accumulated reserve 累积储备 ~PaD _W#xP  
accumulation of surplus income 累积收益盈余 'qQ 5K o  
acquired assets 既得资产 e/lfT?J\  
acquisition 收购;购置;取得 '1;Q'-/J  
acquisition cost 购置成本 aWek<Y~+  
acquisition expenses 购置费用 @uz&]~+`  
acquisition of 100% interest 收购全部股权 t/WauY2JUC  
acquisition of control 取得控制权  Y2vzK;  
acquisition of fixed assets 购置固定资产 qC?J`   
acquisition of shell “买壳” ]O',Ei^  
acquisition price 收购价 QU16X  
act of God 天灾 s<'^ @Y  
acting partner 执事合伙人 K"Vv=  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A/RHb^N  
active partner 积极参与的合伙人 }MY7<sMDOy  
active trading 交投活跃 #T Cz$_=t  
actual circulation 实际流通 z=<T[Uy  
actual cost 实际成本 a#FkoA~M  
actual expenditure 实际开支;实际支出 CyO2Z  
actual income 实际入息;实际收入;实际收益 p%,:U8fOR  
actual market 现货市场 3;~1rw=$<  
actual price 现货价;实际价格 o%X_V!B{V  
actual profit 实际利润 `x$d8(1J`#  
actual quotation 实盘;实际价位;实际报价 `48jL3|  
actual year basis 按实际年度计算 xc Wr hg  
actuals 实货 '#$% f  
actuarial investigation 精算调查 *3WK:0  
actuarial principle 精算原则 r&)/3^S '  
actuarial report 精算师报告 0F=UZf&  
Actuarial Society of Hong Kong 香港精算学会 xksQMS2#  
actuarial valuation 精算师估值 n[n0iz1-  
actuary 精算师 EHkb{Q8  
ad referendum agreement 暂定协议;有待覆核的协定 k:s}`h _n  
ad valorem duty 从价税;按值征税 k(<5tvd  
ad valorem duty system 从价税制 HxAq& J;xu  
ad valorem fee 从价费 /A}3kTp  
ad valorem tariff 从价关税 f7{E(,  
additional allowance 额外免税额 OGg9e  
additional amount for unexpired risk 未过期风险的额外款额 Htl6Mr*{  
additional assessable profit 补加应评税利润 ^DXERt&3  
additional assessment 补加评税 dsX{  5  
additional commitment 额外承担 7!w@u6Q  
additional commitment vote 额外承担拨款 J}EQ_FC"$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 { ,.1KtrSN  
additional dependent parent allowance 供养父母额外免税额 ,)'!E^n  
additional provision 额外拨款 pSkP8'  ?  
additional stamp duty 附加印花税 LSlaz  
additional tax 补加税罚款;补加税款 x,IU]YW@  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #rMMOu9r2  
adjudged bankrupt 被裁定破产 |xQG  
adjudicated bankrupt 裁定破产人 :Gqyj_|<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9=@j]g|  
adjudication of bankruptcy 裁定破产;宣告破产 [Ua4{3#  
adjudication of insolvency 裁定无力偿还债务  dKDtj:  
adjusted actual 经调整的实数;调整后的实数 -liVYI2s  
adjusted current assets 经调整的流动资产;调整后的流动资产 PKT0Drv}c7  
adjusted figure 经调整的数字;调整后的数额 ?H eC+=/Z  
adjusted liabilities 经调整的负债;调整后的负债 SPOg'  
adjusted loss 经调整的亏损;调整后的亏损 ~!meO;|W  
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 pA3j@w  
adjusted profit 经调整的利润;调整后的利润 &tw.]3  
adjusted surplus 经调整的盈余额;调整后的盈余额 w_@N T}  
adjusted value 经调整的价值;调整后的价值 VE4!=4  
adjustment 调整;修订;理算〔保险〕 ]8ua>1XS  
adjustment centre 调剂中心 'Kxs>/y3  
adjustment lag 调整过程的时间差距;调整时差 \.myLkm  
adjustment mechanism 调整机制 15VOQE5Fl`  
adjustment of loss 亏损调整 v3[Z ]+ ]  
adjustment process 调整过程;调整程序 0z&3jWWY@  
adjustment range 调整幅度 Sd' uXX@  
administered exchange rate 受管制汇率 8U0y86q>)E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \:4WbM:B  
administration expenses 行政费用 v3Tr6[9  
administration fee 手续费;行政费 gSEj/?  
administration in bankruptcy 破产管理 Qc\JUm]  
administration order 遗产管理令 X3(:)zUL  
administrator 管理人;遗产管理人 ,Bp\ i  
administrator of the estate 遗产管理人 bM_Y(TgJ  
admission of debt 债项承认书 _ot4HmD  
admission of proof 接纳债权证明 )+wBS3BC  
advance 放贷款项;垫付款项;预支款项;预付款项 \ lP c,8)  
advance account 暂支帐目;预付款帐户 LkMhS0?(T  
advance compensation 预付补偿金 t9&)9,my  
advance from shareholder 股东垫款 +c/am``  
advance pending reimbursement 预支以待日后付还 s6OnHX\it7  
advanced economy 先进经济体系 );@Dr!H  
advancement 预付;预付财产 V;L^q?v !  
advances warrant 垫款令 ~l}rYi>g%  
advancing 贷出 ->6 /L)  
adverse balance 逆差 tq}sXt  
adverse exchange 逆汇 Zq2dCp%  
advertisement addressed to shareholders 在报章刊登的致股东通告 ylLQKdcL  
advice for collection 托收通知书 wg^#S  
advice of drawing 提款通知书;汇票通知书 Q7&Yy25   
advice of payment 付款通知 {CR~G2Z  
Advisory Committee [Securities and Futures Commission] +Q If7=  
谘询委员会〔证券及期货事务监察委员会〕 cn v4!c0  
Advisory Committee on Diversification 经济多元化谘询委员会 cE/7B'cR  
affidavit 誓章;遗产申报誓章 b(_PCVC  
affidavit of no receipt 述明无收款的誓章 7_.z3K m:  
affiliate 联号;联营公司;附属公司 ,E3"Ai sI  
affiliated company 附属公司;联号;联营公司 t@ #sKdv  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \U4O*lq  
affordability 负担能力 <>A:Oi3^  
African Development Bank [AfDB] 非洲开发银行 xYc)iH6&  
after-acquired property 事后取得的财产 oR5hMu;j+  
after-hours dealing 市后交易 L^KGY<hp4  
after-tax profit 税后盈利;税后利润;税后溢利 C<r7d [  
agency agreement 代理协议 Y]{<IF:  
agency expenses 代理机构的开支 =2s 5>Oz+  
agency fee 代理费 gq*- v:P>  
Agency Law 《代理法》 }+nC}A"BC  
agent 代理人;承销人 P.gk'\<k  
agent of company 公司代理人 Qpndi$2H!  
agent's fee 代理人费;经纪费 W*QD'  
aggregate 总计;总数;总体数字 =8X`QUmT  
aggregate amount 总款额;总额 @%IZKYf c~  
aggregate assets and liabilities 总体资产与负债 VFT G3,kI  
aggregate at constant price 按固定价格计算的总体数字 8js5/G+  
aggregate demand 总需求 sT[)r]`T  
aggregate gross position 总持仓量 ta> g:  
aggregate limit 总限额 miCt)Qd  
aggregate of salaries tax 合计薪俸税 FviLlly6  
aggregate performance 总体表现;总体业绩 S59!+V  
aggregate supply 总体供应 r[vMiVb  
aggregate surplus 总盈余 ::g"dRS<v  
aggregate total 整体总额 @X>k@M  
aggregate value 总值;合计价值 [y\ZnoB  
aggregated basis 合计基准 LZMdW #,[  
aggregated net chargeable income 合计应课税入息实额 8X!UtHml  
aggregation 合并计算;合计;总和 &0K; Vr~D  
aggregation of incomes of husband and wife 夫妇入息合并计算 D'YF [l  
aggregation of property 财产的总和 K$\az%NE  
agio 差价;贴水 W8,XSUl  
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》 YPDc /  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `)`_G!a  
《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》 F 71  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xrA(#\}f$  
《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》 9bPQD{Qb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1.o-2:]E  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Dj;h!8t.  
agreement for a settlement 授产协议 +Q_X,gZ  
agreement for assignment 转让协议 /R8>f  
agreement for sale 售卖协议;买卖协议 i)1E[jc{p!  
agreement for sale and purchase 买卖协议 yUq,9.6Ig  
agreement for the payment of interest 支付利息协议 Hig=PG5I  
agreement for the repayment of money 还款协议 Tg&{ P{$  
agreement of reinsurance 再保险协议 VBF3N5 ;W  
Agricultural Bank of China 中国农业银行 n]}+ :  
air passenger departure tax 飞机乘客离境税 !w[<?+%%n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^LfCLI9Z  
airport tax 机场税 _c['_HC  
alcohol duty 酒精税 k)'hNk"x  
alienation 让与;让渡;转让 M/5/Tp  
alimony 生活费;赡养费 [zm&}$nnN  
All Ordinaries Index [AOI] 所有普通股指数 R)I 8 )  
all risks 全险;综合险 T$06DS  
All Sales Record for Stock Market 《股票市场成交报告》 m`g%\o^6i  
Allied Capital Resources Limited 新联财务有限公司 Lbq"( b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nR6~oB{-  
allocation letter 拨款信件 ,yWTk ql  
allocation of fund 分配款项;预留款项 WnLgpt2G  
allocation of profit 利润分配;溢利分配 =3{h9  
allocation warrant 拨款令 V3$!`T}g4  
allotment 分配;配股 G`R Ed-Z[  
allotment notice 股份配售通知;配股通知 W:3u$LTf*f  
allotment of shares 股份分配 b5_A*-s$M  
allowable 可获宽免;免税的 4adCMfP7.  
allowable business loss 可扣除的营业亏损 *wwLhweQ5W  
allowable expenses 可扣税的支出 9HLn_|yU  
allowance 免税额;津贴;备抵;准备金 ci+Pg9sS  
allowance for debts 债项的免税额 Q0gO1 T  
allowance for depreciation by wear and tear 耗损折旧免税额 _R1UEE3M  
allowance for funeral expenses 殡殓费的免税额 t+q LQY}=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J@"Pv~R  
allowance for repairs and outgoings 修葺及支出方面的免税额 }kT;UdIu;  
allowance to debtor 给债务人的津贴 %{yr#F=t#]  
alteration of capital 资本更改 rzDqfecOmW  
alternate trustee 候补受托人 teUCK(;23  
amalgamation 合并 Ar'}#6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BgA\l+  
ambit of charges 征税范围;收费范围 }[!;c+ke  
amended valuation 经修订的估值 HoT5 5v!o  
American Commodities Exchange 美国商品交易所 u z ` H  
American Express Bank Limited 美国运通银行 *-ZD-B*?  
American Stock Exchange 美国证券交易所 C@buewk  
amortization 摊销 hEl)BRJ  
amount due from banks 存放银行同业的款项 ?fXg_?+{'g  
amount due from banks abroad 存放海外银行同业的款项 .!U `,)I  
amount due from holding companies 控股公司欠款 XU2 HWa  
amount due from local banks 存放本港银行同业的款项 nOkX:5  
amount due to banks 银行同业的存款 !}"npUgE  
amount due to banks abroad 海外银行同业的存款 ]b'K BAMy  
amount due to holding companies 控股公司存款 iEr|?,  
amount due to local banks 本港银行同业的存款 Wv77ef  
amount due to outport banks 外埠银行同业的存款 -v&Q 'a  
amount for note issue 发行纸币的款额 MCurKT<pQ  
amount of bond 担保契据的款额 1ScfX\ F=  
amount of consideration 代价款额 BNyDEFd  
amount of contribution 供款数额 nv{ou [vQ  
amount of indebtedness 负债款额 L -b~#  
amount of principal of the loan 贷款本金额 u,PrEmy-  
amount of rates chargeable 应征差饷数额 m,K\e  
amount of share capital 股本额 RL~\/#  
amount of sums assured 承保款额 =V"ags   
amount of variation 变动幅度 L FHyiIO  
amount of vote 拨款数额 |O+R%'z'<  
amount payable 应付款额 E5jK}1t4V  
amount receivable 应收款额 /Or76kE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y@~.b^?_u  
analysis 分析 `y;&M8.  
ancillary risk 附属风险 z:+Xs!S  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,T|iA/c  
annual accounting date 年结日期 oFoG+H"&7\  
annual allowance 每年免税额;年积金;年度津贴;年津 ~NpnRIt  
annual balance 年度余额 Y;e@ `.(  
annual disposable income 每年可动用收入 4-E9a_  
annual estimates 周年预算 a gBKp!  
annual fee 年费 )Si`>o3T-.  
annual general meeting 周年大会 JGn@)!$+/  
annual growth rate 年增率;每年增长率 dWR?1sV|e  
annual long-term supplement 长期个案每年补助金 -3wg9uZ &  
annual pensionable emolument 可供计算退休金的年薪 SQvicZAN)`  
annual report 年报 y3 LWh}~E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4J!1$   
annual return 周年报表;周年申报表;每年报税表格 QDBptI:  
Annual Return Rules 《周年报表规则》 bTA<AoW9="  
annual review of consumer prices 每年消费物价回顾 aMm`G}9n  
annual roll-forward basis 逐年延展方式 2YuaPq/  
annual salary 年薪 2EG"xA5%  
annual statement 年度报表;年度决算表 bkmX@+Pe  
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 @`%.\_  
annuitant 年金受益人 s_zZ@azJ  
annuity 年金 Y91TF'  
annuity contract 年金合约 xtpD/,2  
annuity on human life 人寿年金 j[iJo 5  
antecedent debt 先前的债项 U,RIr8G  
ante-dated cheque 倒填日期支票 +ywWQ|V  
anticipated expenditure 预期开支 m;K Mr6sO  
anticipated net profit 预期纯利 aFyNm@a  
anticipated revenue 预期收入 *:BN LM  
anti-inflation measure 反通货膨胀措施 49/1#^T"Q>  
anti-inflationary stance 反通货膨胀立场 dXe763~<  
apparent deficit 表面赤字 QdO$,i'  
apparent financial solvency 表面偿债能力 Z'S>i*Ts  
apparent partner 表面合伙人 XiKv2vwA  
application for personal assessment 个人入息课税申请书 {EW}Wd  
application of fund 资金应用 }mu8fm'  
application to release as liquidator and to destruct the books of accounts and documents dam.D.o"  
申请免除清盘人职务及毁灭帐簿与文件 U!3nn#!yE  
appointed actuary 委任精算师 6XFO@c}d  
appointed auditor 委任核数师;委任审计师 [<wy @W  
appointed trustee 委任的受托人 /PPk p9H{  
appointer 委任人 #kLM=a/_NO  
apportioned pro rata 按比例分摊 g0g/<Tv[  
apportionment 分配;分摊 lCd^|E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #0!C3it6c  
apportionment formula 分摊方程式 Y8\Ms^rz  
apportionment of estate duty 遗产税的分摊 %m+Z rH(  
appraisal 估价;评估 +=\S"e[F  
appreciable growth 可观增长 SkvKzV.R;  
appreciable impact 显着影响 Cgq9~U !  
appreciable increase 可观增长 qpp:h_E  
appreciation 增值;升值 :w:5;cm V  
appreciation against other currencies 相对其他货币升值 YV! !bI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y"t5%Iv  
appreciation tax 增值税 #n2GW^x  
appropriation 拨款;拨用;拨付 G|3OB:  
appropriation account 拨款帐目 7T4rx53  
Appropriation Bill 拨款法案 i;/qJKr&#  
appropriation-in-aid system 补助拨款办法 &+&^Hc  
approved assets 核准资产 C$ZY=UXz!T  
approved basket stock 认可一篮子证券 e= 8ccj  
approved budget 核准预算 V X211U.Q  
approved charitable donation 认可慈善捐款 -[ ^wYr=  
approved charitable institution 认可慈善机构 (e F5?I  
approved currency 核准货币;认可货币 ^,U&v;   
approved estimates 核准预算 %}'sFu m`  
approved estimates of expenditure 核准开支预算 QfcW  
approved overseas insurer 核准海外保险人 gMHH3^\VH)  
approved overseas trust company 核准海外信托公司 3vrQY9H>  
approved pooled investment fund 核准汇集投资基金 eRVu/TY  
approved provident fund scheme 认可公积金计划 pKr3(5~  
approved provision 核准拨款 JXPn <  
approved redeemable share 核准可赎回股份 @ o;m!CYB  
approved regional stock 认可地区性证券 >x!N@G  
approved retirement scheme 认可退休金计划 (&njZdcb*  
approved subordinated loan 核准附属贷款 ;GH(A=}/Y  
arbitrage 套戥;套汇;套利 fF-V=Zf5  
arbitrageur 套戥者;套汇者 V#3VRh  
arbitrary amount 临时款项 ;`F0 %0d  
arrangement 措施;安排;协定 R L)'m  
arrears 欠款 ) }?dYk  
arrears of pay 欠付薪酬 !my5-f>{(  
arrears of revenue 逾期未收税款;逾期未收的帐项 9]AKNQq m  
articles of association 组织章程;组织细则;组织章程细则 Ir0er~f+z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ty@&s 58a  
ascertainment of profit 确定利润 :Bn\1\  
"Asia Clear" “亚洲结算系统” D+ jk0*bJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {qOSs,+=L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^.-P]I]  
Asian Development Fund [ADF] 亚洲发展基金 rWbL_1Eq  
Asian dollar bond 亚洲美元债券 ?I7H ):  
Asian dollar market 亚洲美元市场 d%]7:  
Asian dollar rate 亚洲美元利率 h[XGFz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9^c_^-8n<}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 RKj A`cJ  
asked price 沽盘;喊价;索价;卖方报价 @XmMD6{<  
assessable income 应评税入息 ?.4.Ubc\  
assessable loss 应评税亏损 7[u&%  
assessable profit 应评税利润 -P.) 0d(  
assessable value 应评税值 Q{$2D&  
assessed profit 估定利润 )dlt$VX  
assessed value 经评估价值 f5sk,Z  
assessment 评税;评定;估价;评税单 (8H^{2K~  
assessment number 评税编号;估价编号 L G=Q  
assessment of additional tax 补加税评税 @]2cL  
assessment of performance 业绩评估;实绩评价 Crww\#E;  
Assessor 评税主任 kV(?u_ R  
asset price bubbles 资产价格泡沫 SKcAZC  
asset-backed securities 具资产保证的证券 q=[0`--cd  
assets accretion 资产增值 #p_ ~L4iW  
assets and liabilities 资产与负债 >!a*wf~]  
assets betterment statement 资产递增表;资产改进表 K0+J!- a]7  
assets lending 实物放款;有抵押贷款 8eLNKgc  
assets of the company passing on the death 死者去世时转移的公司资产 ):.]4n{L  
assets pledged as security for liabilities 用作负债抵押的资产 D ORFK  
assets portfolio 资产投资组合 .6/[X` *  
assets price 资产价格 /ox}l<ha  
assets quality 资产质素 !).D  
assets realization 资产变现 9$)4C|  
assets refinancing arrangement 资产再集资安排 7J 0!v q  
assets securitization 资产证券化 TF{ xFb)  
assets situated outside Hong Kong 在香港以外地方的资产 =(hEr=f>7  
assets stripping 削减资产;拆卖资产 X7n~Ws&s@  
assets value 资产值 B*?v`6  
assignee 承让人 ueqR@i  
assignment 转让;转让书;转让契 y<#y3M!\  
assignment of interest 权益转让 -><?q t  
assignment of letters patent and trade mark 专利证书及商标转让 {8JJ$_  
assignment of property 物业转让;物业转让书 1miTE4;?  
assignment right 转让权 _N*4 3O`  
assignor 转让人 !hJKI.XH  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,:;_j<g`e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xQ$*K]VP  
associate member 附属会员 w>m/c1  
associated body corporate 相联法人团体 4~1_%wb  
associated company 相联公司;联属公司 T?% F  
associated corporation 相联法团 _{ ?1+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7H./o Vl  
公认会计师公会〔英国〕 hd^?svID  
Association of Futures Exchange Brokers 香港期货经纪协会 xkqt(ng(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z7%>O:@z  
association of underwriters 承保人组织 `aSz"4Wd  
assumption of control 接管 Ag?@fuk$J  
assurance 担保;保险;转易;转易书 y~W6DL}  
assurance of interest 权益的转易 `Th!bk  
at 19XX price 按一九XX年价格计算 98V9AOgk  
at a discount 按赔价计算;按贴水价格计算;打折扣 vB#3jI  
at a premium 按溢价计算;按升水价格计算 &d6'$h:kHb  
at call 通知付款;按通知 vU~#6sl  
at constant market price 按固定市价计算 YZmD:P  
at constant price 按固定价格计算 GMiWS:`;v`  
at cost 按成本计算 _#-(XQa  
at current market price 按当时市价计算;按现时市价计算 ?)JW}3<.  
at current price 按当时价格计算;按现时价格计算 N4$0ptz#}G  
at factor cost 按要素成本计算;按生产要素成本计算 Z!hDTT  
at money-of-the-day price 按付款当日价格计算 ;AHa|35\  
at or better 按指定或较佳价位〔买卖指令〕 MMcHzRF  
at par 按面值计算;平价 GJH6b7I  
at sight 见票即付 #n0P'@d,r  
at the close 按收市盘 `U?;9!|;6  
at the opening 按开市盘 `cf&4Hn  
attestation 见证;见证条款  |\,e9U>  
at-the-money option 平价期权 D^f;dT;-  
attorney 受权人;受托代表人 fxyPh  
attornment 新拥有人承认书 lN^L#m*@  
attributable profit 可归属利润 .|_+>){$w  
attributable share value 可归属股份价值 rK"$@ tc  
Auckland Stock Exchange 奥克兰证券交易所 F lbL`@4M  
auction 拍卖 JQ0KXS Nr  
auctioneer 拍卖商 YK_a37E{F  
audit 审计;核数 Bz ]64/  
Audit Commission 审计署 F"9q Bl~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :%;K`w  
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〕 S . 1~#  
audit review 帐目审查 Hk.+1^?%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $~U_VQIA^  
audited account 审计帐目;经审计的帐目 yyBfLPXZ  
audited annual account 经审计的周年帐目 18|H  
audited balance sheet 经审计的资产负债表 oIf -s[uH  
auditor 核数师;核数主任;审计师 <5q:mG88  
auditor's certificate 核数师证明书;审计师证明书 |\elM[G"g  
auditor's report 核数师报告;审计师报告 wUl}x)xo  
Aussie bond 澳元债券 9jJ&QACn  
austerity budget 紧缩预算 x?f3XEA_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R$cg\DD  
Australia All Ordinaries Index 澳洲所有普通股票指数 {n |Ra[9_  
Australian Dollar [AUD] 澳元 ^oPf>\),C  
Australian Options Market 澳大利亚期权市场 dG6Mo76  
Australian Securities Commission 澳洲证券事务监察委员会 Mi:$<fEX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [N H[n#  
Australian Stock Exchange 澳大利亚证券交易所 ZW*"Kok  
Austrian Schilling [ATS] 奥地利先令 W;u~}k<  
authentication 认证;鉴证 +tlTHK  
authority to purchase 委托购买证;委购书 !U*i13  
authorization 认可;核准;授权;授权书 J6&;pCAi  
authorization by direction 指示授权 `MEH/  
authorization by instruction 指令授权 O cm  
authorization by warrant 令状授权 =|am=Q?Q  
authorization of unit trust 单位信托的认可 &]uhPx/  
authorized agent 指定代理人 ,mjwQ6:Ny  
authorized capital 法定资本 "r.pU(uxt  
authorized clerk 出市员 :? yv0Iu  
authorized dealer 认可交易商 t0Ec` +)  
authorized financial institution 认可财务机构 1*(^<x+n  
authorized fund 认可基金 Qm ;ip E  
authorized fund house 获授权的基金公司;认可基金公司 iB[%5i-  
authorized institution 认可机构 E!jM&\Zj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?][Mv`ST  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =>/aM7]  
authorized insurer 获授权保险人;获认可承保人 v#=-  
authorized investment 特准投资项目 [4sbOl5yZ  
authorized person 获授权人 R.+Q K6B&  
authorized representative 获授权代表 lvk(q\-f  
authorized share capital 法定股本  +loD{  
automated quotation system 自动报价系统 k\1q Jr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d;)Im "  
自动交易系统〔香港期货交易所有限公司〕 O"_FfwO a  
automatic adjustment mechanism 自动调整机制 *H:;pI WP  
automatic adjustment system 自动调整系统 4l>/6LNMF  
Automatic Clearing House 自动票据交换所 PNc^)|4^Q  
automatic exchange rates accumulation system 自动化汇率累集系统 m {wMzsQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 obS|wTG~  
automatic teller machine [ATM] 自动柜员机 iK'bV<V&7  
autopay 自动转帐 S}ZM;M  
available assets 可用资产 }U%2)M  
available fiscal reserve 现存财政储备 jjEkz 5  
available profit 可用利润 ;o"}7'4*R%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }B}?qV  
average 平均;平均数;海损 Hg]Q.SeJ(  
average basic salary 平均基本薪金 nv@$'uQRp  
average consumer expenditure 平均消费开支;一般消费开支 >8oRO  
average cost 平均成本 LlX 7g _!  
average cost of land production 增辟土地平均成本 vM|?;QM  
average daily turnover 平均每日成交额 n%W~+  
average daily wage rate 平均每日工资率 EKq9m=Ua@o  
average expenditure pattern 平均开支模式 o= N=W  
average growth rate 平均增长率 ]J:?@}\^  
average net fixed assets 固定资产平均净值 UPUO8W)<Z6  
average of relatives 相对价格平均数 ="<+^$7:k  
average price 平均价格 4vGkgH<,  
average propensity to consume 平均消费倾向;一般消费倾向 WE68a!6  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9`QWqu[  
average rate 平均率 V5%B ,.d:  
average revenue 平均收入;平均收益 cm]8m_!  
average stock 平均库存;平均存货 B,, f$h!  
average yearly rent 平均年租 gx@b|rj;  
avoidance of double taxation 避免双重课税 jA<v<oV  
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 \0'o*nlJ  
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