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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: |#>:@{X<  
A share A股;甲类股份 KF%tF4^+|  
abatement of tax 减税;减扣免税额 xy^t_];X  
ABN AMRO Bank N.V. 荷兰银行 <-]qU}-  
above-the-line expenditure 线上项目支出;经常预算支出 JNJ96wnX1  
above-the-line receipt 线上项目收入;经常预算收入 UdiogXZ  
ABSA Asia Limited 南非联合亚洲有限公司  W0&x0  
absolute change 绝对数值变更 )F$<-0pT  
absolute expenditure 实际开支 #[uDVCM  
absolute guideline figure 绝对准则数字 XK";-7TZt  
absolute interest 绝对权益 At0ahy+  
absolute order of discharge 绝对破产解除令 _s1pif  
absolute profit margin 绝对利润幅度 Jp d|<\Ml  
absolute value 实值;绝对值 #80 [q3  
absolutely vested interest 绝对既得权益 (2SmB`g   
absorbed cost 已吸收成本;已分摊成本 \~r`2p-K  
absorption 吸收;分摊;合并 Cwh*AKq(  
absorption rate 吸收率;摊配率;分摊率 o4zX 41W  
ACB Finance Limited 亚洲商业财务有限公司 v7h!'U[/  
acceptable form of reciprocity 合理的互惠条件 =hP7 Hea(N  
acceptable rate 适当利率;适当汇率 {\-9^RL  
acceptance agreement 承兑协议 H,{WrWA  
acceptance for honour 参加承兑 B%.vEk)*  
acceptor 承兑人;接受人;受票人 ?f8)_t}^\  
acceptor for honour 参加承兑人 =^9I)JW  
accident insurance 意外保险 TI<?h(*R_  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q| 6lp  
accident insurance scheme 意外保险计划 ]U,c`?[7#  
accident year basis 意外年度基准 P,eP>55'K  
accommodation 通融;贷款 4eRV?tE9  
accommodation bill 通融票据;空头票据 2m*g,J?ql  
accommodation party 汇票代发人 ^D%hKIT  
account balance 帐户余额;帐户结余 &tJ!cTA.-  
account book 帐簿 ;!C~_{/t  
account collected in advance 预收款项 *3Vic  
account current book 往来帐簿 }x9D;%)/  
account of after-acquired property 事后取得的财产报告 ^5GyW`a}  
account of defaulter 拖欠帐目 )Z=S'm k4_  
account payable 应付帐款 7eR%zNDa  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 q;)+O#CR  
account receivable 应收帐款 pnpx`u;  
account receivable report 应收帐款报表 N,4. %|1  
account statement 结单;帐单;会计财务报表 !lnRl8oV  
account title 帐户名称;会计科目 L,+m5wKj[  
accountant's report 会计师报告 )@Vz,f\}  
Accountant's Report Rules 会计师报告规则 k$ORVU  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \{@n >Mh  
Accounting Arrangements 《会计安排》 Gkr]8J  
accounting basis 会计基础 `xq/<U;i  
accounting by Official Receiver 破产管理署署长呈交的帐目 T[L7-5U0  
Accounting Circular 《会计通告》 I&Z4?K  
accounting class 会计类别 Rt9S  
accounting date 记帐日期;会计结算日期 -Gyj]v5y`c  
accounting for money 款项核算 Cd7imj  
Accounting Officer 会计主任 n | M~C\*  
accounting period 会计报告期;会计期 {tDH !sX  
accounting policy 会计政策;会计方针 \Qgc7ev  
accounting practice 会计惯例 M}S1Zz%Ii1  
accounting principle 会计准则 om1@;u8u  
accounting record 会计记录 dc+U #]tS  
accounting report 会计报告 WSKubn?7B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @CUYl*.PD  
Accounting Society of China 中国会计学会 zgnZ72%  
accounting statement 会计报表 z|k0${iu#  
accounting system 会计制度;会计系统 qj #C8Tc7  
accounting transaction 会计事项;帐务交易 z*w.A=r  
accounting treatment 会计处理 * q$O6B-  
accounting year 会计年度 A hCqQ.O71  
accretion 增值;添加 XZ&cTjNB&  
accrual 应计项目;应累算数目 ^aONuG9  
accrual basis 应计制;权责发生制 }ZKG-~  
accrual basis accounting 应计制会计;权责发生制会计 ? koIZ  
accrue 应累算;应计 k0(_0o  
accrued benefit 应累算利益 N+9W2n  
accrued charges 应计费用 ?s-Z3{k  
accrued cumulative preference share dividend 应累算的累积优先股股息 I)AbH<G{  
accrued expenses 应累算费用 b3M`vJ+{  
accrued interest payable 应付利息;应计未付利息 Sp]u5\  
accrued interest receivable 应收利息;应计未收利息 E|K|AdL  
accrued right 累算权益 A0l-H/l7  
accruing profit 应累算的利润 ]F#}8$  
accumulated fiscal reserve 累积财政储备 f =MP1q[  
accumulated profit 累积利润;滚存溢利 O,[9E  
accumulated reserve 累积储备 >oGs0mej  
accumulation of surplus income 累积收益盈余 B'D\l\w  
acquired assets 既得资产 A?+0Ce&qL  
acquisition 收购;购置;取得 `bJ?8~ 8 *  
acquisition cost 购置成本 k E},>+W+  
acquisition expenses 购置费用 +}eH,  
acquisition of 100% interest 收购全部股权 k5@PZFV  
acquisition of control 取得控制权 h0oe'Xov  
acquisition of fixed assets 购置固定资产 b9Mp@I7Q-  
acquisition of shell “买壳” E rrs6  
acquisition price 收购价 crbph.0  
act of God 天灾 /=K(5Xd  
acting partner 执事合伙人  X? l5}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /_D_W,#P  
active partner 积极参与的合伙人 %nV6#pr  
active trading 交投活跃 1$#1  
actual circulation 实际流通 AeR*79x  
actual cost 实际成本 O\+b1+&b3Y  
actual expenditure 实际开支;实际支出 53<.Knw5a  
actual income 实际入息;实际收入;实际收益 xiy=D5N.=  
actual market 现货市场 &~KAZ}xu  
actual price 现货价;实际价格 Z4s+8cTHn  
actual profit 实际利润 w\zNn4B})A  
actual quotation 实盘;实际价位;实际报价 *w OU=1+  
actual year basis 按实际年度计算 I R|[&}z  
actuals 实货 EGysA{o"X  
actuarial investigation 精算调查 EpU}~vC9C  
actuarial principle 精算原则 ;@FCa j&  
actuarial report 精算师报告 X8\UTHT& 0  
Actuarial Society of Hong Kong 香港精算学会 _O3X;U7rc  
actuarial valuation 精算师估值 0$BX8?Z  
actuary 精算师 Q.MbzSgXL  
ad referendum agreement 暂定协议;有待覆核的协定 sP~;i qk  
ad valorem duty 从价税;按值征税 Pq(7lua7  
ad valorem duty system 从价税制 3%(,f,  
ad valorem fee 从价费 ]R*h3U@5#K  
ad valorem tariff 从价关税 Y.b?.)u&  
additional allowance 额外免税额 !!+LFe4su  
additional amount for unexpired risk 未过期风险的额外款额 ;wa#m1  
additional assessable profit 补加应评税利润 VD~ %6AjyN  
additional assessment 补加评税 "8iIOeY-\  
additional commitment 额外承担 P}=U #AV4  
additional commitment vote 额外承担拨款 ;Xl {m`E+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FI"KJk'  
additional dependent parent allowance 供养父母额外免税额 M3VTzwuf^S  
additional provision 额外拨款 T$"sw7<  
additional stamp duty 附加印花税 d<cqY<y VA  
additional tax 补加税罚款;补加税款 W P9PX  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \gFV6 H?`  
adjudged bankrupt 被裁定破产 3jx/1VV  
adjudicated bankrupt 裁定破产人 Tvl"KVGm  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7DPxz'7):  
adjudication of bankruptcy 裁定破产;宣告破产  "SA*  
adjudication of insolvency 裁定无力偿还债务 ]NyN@9u@(  
adjusted actual 经调整的实数;调整后的实数 Ke^9R-jP  
adjusted current assets 经调整的流动资产;调整后的流动资产 :X}fXgeL  
adjusted figure 经调整的数字;调整后的数额 qH4+i STnV  
adjusted liabilities 经调整的负债;调整后的负债 %z6_,|%  
adjusted loss 经调整的亏损;调整后的亏损 mEg3.|  
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 O>eg_K,c  
adjusted profit 经调整的利润;调整后的利润 <<PXh&wu0  
adjusted surplus 经调整的盈余额;调整后的盈余额 S1o[)q   
adjusted value 经调整的价值;调整后的价值 }z F,dst  
adjustment 调整;修订;理算〔保险〕 #Q"04'g  
adjustment centre 调剂中心 :?j]W2+kR  
adjustment lag 调整过程的时间差距;调整时差 Jb6)U]  
adjustment mechanism 调整机制 wv  
adjustment of loss 亏损调整 $/crb8-C  
adjustment process 调整过程;调整程序 e^k)756  
adjustment range 调整幅度 .#}A/V.-Y  
administered exchange rate 受管制汇率 CI1K:K AM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _`lPLBr6  
administration expenses 行政费用 +xS<^;   
administration fee 手续费;行政费 ~NTKWRaR  
administration in bankruptcy 破产管理 Zg9VkL6Z6  
administration order 遗产管理令 CT/>x3o  
administrator 管理人;遗产管理人 5fy{!  
administrator of the estate 遗产管理人 a$3] `  
admission of debt 债项承认书 quS]26wQz  
admission of proof 接纳债权证明 i1 c[Gk.o  
advance 放贷款项;垫付款项;预支款项;预付款项 y9U~4  
advance account 暂支帐目;预付款帐户 Tm2+/qO,  
advance compensation 预付补偿金 *z^Au7,&  
advance from shareholder 股东垫款 Pa'N)s<  
advance pending reimbursement 预支以待日后付还 SmUiH9qNd,  
advanced economy 先进经济体系 QYEGiT   
advancement 预付;预付财产 \olY)b[  
advances warrant 垫款令 {^?:-#~h  
advancing 贷出 2^qJ'<2]M  
adverse balance 逆差 gnadx52FP  
adverse exchange 逆汇 [QIQpBL  
advertisement addressed to shareholders 在报章刊登的致股东通告 m^ /s}WEqp  
advice for collection 托收通知书 JfRLqA/  
advice of drawing 提款通知书;汇票通知书 #~4;yY\$I  
advice of payment 付款通知 Myf2"\}  
Advisory Committee [Securities and Futures Commission] ,0eXg  
谘询委员会〔证券及期货事务监察委员会〕 q ,+29  
Advisory Committee on Diversification 经济多元化谘询委员会 ; o(:}d  
affidavit 誓章;遗产申报誓章 IdCE<Oj\  
affidavit of no receipt 述明无收款的誓章 R[l~E![!j  
affiliate 联号;联营公司;附属公司 `neo.]  
affiliated company 附属公司;联号;联营公司 4|UtE<<b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  &\ K  
affordability 负担能力 }L @~!=q*  
African Development Bank [AfDB] 非洲开发银行 Oq:$GME  
after-acquired property 事后取得的财产 -b)3+#f  
after-hours dealing 市后交易 +R_s(2vz  
after-tax profit 税后盈利;税后利润;税后溢利 /m4Y87  
agency agreement 代理协议 l{Et:W%|  
agency expenses 代理机构的开支 8Vy/n^3)  
agency fee 代理费 "5v^6R9e  
Agency Law 《代理法》 J&bMox  
agent 代理人;承销人 :`c@&WF8  
agent of company 公司代理人 f?TS#jG4}  
agent's fee 代理人费;经纪费 ( j:eky  
aggregate 总计;总数;总体数字 @ V_i%=go  
aggregate amount 总款额;总额 |d,bo/:  
aggregate assets and liabilities 总体资产与负债 n(.L=VuXn  
aggregate at constant price 按固定价格计算的总体数字 U,lO{J[T  
aggregate demand 总需求 +1r><do;  
aggregate gross position 总持仓量 ts; ^,|h  
aggregate limit 总限额 B%5"B} nG  
aggregate of salaries tax 合计薪俸税 `~D{]'j  
aggregate performance 总体表现;总体业绩 cUO$IR)yL  
aggregate supply 总体供应 \}AJ)v*<  
aggregate surplus 总盈余 $wbIe"|  
aggregate total 整体总额 y,K> Wb9e  
aggregate value 总值;合计价值 gYloY=.Z$'  
aggregated basis 合计基准 >3}N;  
aggregated net chargeable income 合计应课税入息实额 /]of @  
aggregation 合并计算;合计;总和 ^a$L9p(  
aggregation of incomes of husband and wife 夫妇入息合并计算 Fzt7@VNxc  
aggregation of property 财产的总和 $-.*8*9  
agio 差价;贴水 TPLv]$n  
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》 O)"Z%B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 39d$B'"<1  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6n;? :./  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4%4Yqx )  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 nW`] =  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^V7)V)Z;0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |pBvy1e4)  
agreement for a settlement 授产协议 P0RtS1A  
agreement for assignment 转让协议 >Bu _NoM  
agreement for sale 售卖协议;买卖协议 wxN&k$`a  
agreement for sale and purchase 买卖协议 `|PhXr  
agreement for the payment of interest 支付利息协议 DcG=u24Xy!  
agreement for the repayment of money 还款协议 \Y`psSf+  
agreement of reinsurance 再保险协议 Ua4P@#cU  
Agricultural Bank of China 中国农业银行 6R*eJICN  
air passenger departure tax 飞机乘客离境税 $LG.rJ/*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ENI|e,'[  
airport tax 机场税 .HRd6O;  
alcohol duty 酒精税 iBmvy 7S?  
alienation 让与;让渡;转让 8"A0@fNz  
alimony 生活费;赡养费 +11 oVW  
All Ordinaries Index [AOI] 所有普通股指数 v^;vH$B  
all risks 全险;综合险 ..w$p-1  
All Sales Record for Stock Market 《股票市场成交报告》 "'XYW\bI  
Allied Capital Resources Limited 新联财务有限公司 {1+meE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ":qS9vW  
allocation letter 拨款信件 MHGaf`7ro  
allocation of fund 分配款项;预留款项 m-#]v}0A  
allocation of profit 利润分配;溢利分配 5bd4]1 gj  
allocation warrant 拨款令 VV sE]7P ]  
allotment 分配;配股 %cJdVDW`L  
allotment notice 股份配售通知;配股通知 q29d=  
allotment of shares 股份分配 J4s`U/F  
allowable 可获宽免;免税的 (j(9'DjP  
allowable business loss 可扣除的营业亏损 1~j,A[&|<  
allowable expenses 可扣税的支出 y'n<oSB}  
allowance 免税额;津贴;备抵;准备金 DiZ;FHnaG?  
allowance for debts 债项的免税额 @!|h!p;  
allowance for depreciation by wear and tear 耗损折旧免税额 J% ZM V  
allowance for funeral expenses 殡殓费的免税额 F5OQM?J  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #B q|^:nj  
allowance for repairs and outgoings 修葺及支出方面的免税额 zy.v[Y1!  
allowance to debtor 给债务人的津贴 "!uS!BI?  
alteration of capital 资本更改 0DN&HMI#  
alternate trustee 候补受托人 ~#)9Kl7<X  
amalgamation 合并 WI.+9$1:P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k(v &+v  
ambit of charges 征税范围;收费范围 a&dP@)  
amended valuation 经修订的估值 i[w&!mn%  
American Commodities Exchange 美国商品交易所 B9 ,  
American Express Bank Limited 美国运通银行 7[i&EPN  
American Stock Exchange 美国证券交易所 kBY#= e).  
amortization 摊销 |tz{Es<`B  
amount due from banks 存放银行同业的款项 _X@ Q`d  
amount due from banks abroad 存放海外银行同业的款项 vE)d0l"  
amount due from holding companies 控股公司欠款 t{`-G*^  
amount due from local banks 存放本港银行同业的款项 BqdGU-Q  
amount due to banks 银行同业的存款 ca,c+5  
amount due to banks abroad 海外银行同业的存款 ;yCtk ~T%  
amount due to holding companies 控股公司存款 6zi Mf  
amount due to local banks 本港银行同业的存款 n A%8 bZ+  
amount due to outport banks 外埠银行同业的存款 XpA|<s  
amount for note issue 发行纸币的款额 |CK/-UG}  
amount of bond 担保契据的款额 k^K%."INn  
amount of consideration 代价款额 uKB V`I  
amount of contribution 供款数额 : qV|rih_Q  
amount of indebtedness 负债款额 4VkJtu5  
amount of principal of the loan 贷款本金额 l E* .9T  
amount of rates chargeable 应征差饷数额 ,mKUCG  
amount of share capital 股本额 gKgdu($NJ  
amount of sums assured 承保款额 R;uP^  
amount of variation 变动幅度 *OHjw;xm+  
amount of vote 拨款数额 &(jt|?{  
amount payable 应付款额 ''k}3o.K[  
amount receivable 应收款额 '*t<g@2$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iR8;^C.aT  
analysis 分析 Vg mYm~y'  
ancillary risk 附属风险 buWF6LFC  
annual account 周年帐目;周年帐目报表;年度决算;年结 xsrdHP1  
annual accounting date 年结日期 ej&o,gX  
annual allowance 每年免税额;年积金;年度津贴;年津 o=F!&]+  
annual balance 年度余额 <l>L8{-3  
annual disposable income 每年可动用收入 A5O;C  
annual estimates 周年预算 jO`L:D/C  
annual fee 年费 vkW;qt}yO  
annual general meeting 周年大会 a)6?:nY$  
annual growth rate 年增率;每年增长率 }VVtv1  
annual long-term supplement 长期个案每年补助金 faZc18M^1  
annual pensionable emolument 可供计算退休金的年薪 a t=;}}X  
annual report 年报 e`)zR'As  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f9'dZ}B  
annual return 周年报表;周年申报表;每年报税表格  q ^Gj IP  
Annual Return Rules 《周年报表规则》 >R.!Qze\G  
annual review of consumer prices 每年消费物价回顾 kq(]7jU$[  
annual roll-forward basis 逐年延展方式 h*sL' fJ]  
annual salary 年薪 n:Dr< q .  
annual statement 年度报表;年度决算表 zP/SDW   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s8k4e6ak  
annuitant 年金受益人 L rV|Y~  
annuity 年金 ^Nysx ~6  
annuity contract 年金合约 "tj]mij2)G  
annuity on human life 人寿年金 [.;8GMW  
antecedent debt 先前的债项 ENf(E9O  
ante-dated cheque 倒填日期支票 [kPl7[OL  
anticipated expenditure 预期开支 Kn2W{*wD  
anticipated net profit 预期纯利 _cJ\A0h^  
anticipated revenue 预期收入 x7xQrjE  
anti-inflation measure 反通货膨胀措施 1z@ ncqe  
anti-inflationary stance 反通货膨胀立场 5rJ7CfVq  
apparent deficit 表面赤字 9FF  
apparent financial solvency 表面偿债能力 ^a#W|-:  
apparent partner 表面合伙人 '2{60t_A  
application for personal assessment 个人入息课税申请书 ntZHO}'  
application of fund 资金应用 a!PN`N28  
application to release as liquidator and to destruct the books of accounts and documents 8Z 0@-8vi  
申请免除清盘人职务及毁灭帐簿与文件 )1O|+m k  
appointed actuary 委任精算师 8{Vt8>4  
appointed auditor 委任核数师;委任审计师 CZ(fP86e  
appointed trustee 委任的受托人 =CaSd|   
appointer 委任人 B;Co`o2  
apportioned pro rata 按比例分摊 \x"BgLSE  
apportionment 分配;分摊 <V#]3$(S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #O7phjzgD  
apportionment formula 分摊方程式 @j%7tfW  
apportionment of estate duty 遗产税的分摊 xI~c~KC  
appraisal 估价;评估 "b`3   
appreciable growth 可观增长 gNh4c{Al9  
appreciable impact 显着影响 'tVe#oI  
appreciable increase 可观增长 h6D1uM"o   
appreciation 增值;升值 *C^TCyBK;  
appreciation against other currencies 相对其他货币升值 6h\; U5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ul:M=8nE%  
appreciation tax 增值税 &VVvZ@X;  
appropriation 拨款;拨用;拨付 #jw%0H;l]  
appropriation account 拨款帐目 quFNPdP  
Appropriation Bill 拨款法案 i\{fM}~W$  
appropriation-in-aid system 补助拨款办法 SqoO"(1x  
approved assets 核准资产 eW[](lGWM  
approved basket stock 认可一篮子证券 0'R}'  
approved budget 核准预算 AQ,%5MeqJ  
approved charitable donation 认可慈善捐款 w X.]O!^X~  
approved charitable institution 认可慈善机构 L0ZAF2O  
approved currency 核准货币;认可货币 e ,A9N%M  
approved estimates 核准预算 @%6"xnb `  
approved estimates of expenditure 核准开支预算 ?C_Y2JY  
approved overseas insurer 核准海外保险人 ]yas]5H   
approved overseas trust company 核准海外信托公司 So#>x5dL  
approved pooled investment fund 核准汇集投资基金 z>spRl,dr  
approved provident fund scheme 认可公积金计划 >W'"xK|:  
approved provision 核准拨款 .L_ Hk  
approved redeemable share 核准可赎回股份 $XFFNE`%  
approved regional stock 认可地区性证券 M+L0 X$}NZ  
approved retirement scheme 认可退休金计划 "GAKi}y">v  
approved subordinated loan 核准附属贷款 .3xf!E*  
arbitrage 套戥;套汇;套利 ~Ecx>f4nX  
arbitrageur 套戥者;套汇者 w.Go]dpK  
arbitrary amount 临时款项 bWMb@zm  
arrangement 措施;安排;协定 W1O Y}2kj  
arrears 欠款 et`rPK~m  
arrears of pay 欠付薪酬 r#^uY:T%  
arrears of revenue 逾期未收税款;逾期未收的帐项 TZ PUVOtL_  
articles of association 组织章程;组织细则;组织章程细则 WhDNt+uk)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 uHyc7^X>  
ascertainment of profit 确定利润 6H|&HV(!R  
"Asia Clear" “亚洲结算系统” OC`Mzf%.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {z8wFL\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]?hlpL  
Asian Development Fund [ADF] 亚洲发展基金 !]P=v`B.  
Asian dollar bond 亚洲美元债券 ='HLA-uT  
Asian dollar market 亚洲美元市场 g"D:zK)  
Asian dollar rate 亚洲美元利率  37|EG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :tLMh08h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,f[Oy:fr  
asked price 沽盘;喊价;索价;卖方报价 ,v(ikPzd  
assessable income 应评税入息 YU1z\pK  
assessable loss 应评税亏损 f7 zGz  
assessable profit 应评税利润 kfy|3KA3m  
assessable value 应评税值 5+*CBG}  
assessed profit 估定利润 sHHu<[psM  
assessed value 经评估价值 vNAQ/Q  
assessment 评税;评定;估价;评税单 MNKY J  
assessment number 评税编号;估价编号 Qr[".>+  
assessment of additional tax 补加税评税 ]DI%7kw'  
assessment of performance 业绩评估;实绩评价 ;x4yidb6  
Assessor 评税主任 Njs'v;-K  
asset price bubbles 资产价格泡沫 *0%G`Q  
asset-backed securities 具资产保证的证券 nsi&r  
assets accretion 资产增值 X1%_a.=VF  
assets and liabilities 资产与负债 6am<V]Hw0F  
assets betterment statement 资产递增表;资产改进表 2B]mD-~  
assets lending 实物放款;有抵押贷款 +InFv" wt  
assets of the company passing on the death 死者去世时转移的公司资产 4J2C# Cs  
assets pledged as security for liabilities 用作负债抵押的资产 O4,? C)  
assets portfolio 资产投资组合 uq@_DPA7  
assets price 资产价格 HQrx9CXE  
assets quality 资产质素 7]8apei|  
assets realization 资产变现 (EOYJHZB!  
assets refinancing arrangement 资产再集资安排 Gv 6#LcF#  
assets securitization 资产证券化 k)S'@>n{u  
assets situated outside Hong Kong 在香港以外地方的资产 _(:bGI'.m  
assets stripping 削减资产;拆卖资产 x]|-2t  
assets value 资产值 Ba;tEF{X  
assignee 承让人 2r#W#z%vS  
assignment 转让;转让书;转让契 Yf x'7gj  
assignment of interest 权益转让 Ert` ]s~  
assignment of letters patent and trade mark 专利证书及商标转让 DgC;1U'  
assignment of property 物业转让;物业转让书 W/<C$T4  
assignment right 转让权 93y!x}  
assignor 转让人 &+8cI^ kp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 'V:ah3 8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /??nO Vvt  
associate member 附属会员 +rOd0?  
associated body corporate 相联法人团体 hdxq@%Vs  
associated company 相联公司;联属公司 zT jk^  
associated corporation 相联法团 qbQH1<yS<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] rFYw6&;vOi  
公认会计师公会〔英国〕 R"[U<^  
Association of Futures Exchange Brokers 香港期货经纪协会 [!b=A:@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s;YuB#Z  
association of underwriters 承保人组织 gJuA*^  
assumption of control 接管 EY[J;H_b  
assurance 担保;保险;转易;转易书 RL1cx|  
assurance of interest 权益的转易 66Xo3 o  
at 19XX price 按一九XX年价格计算 xtRHb''FX  
at a discount 按赔价计算;按贴水价格计算;打折扣 _9"%;:t  
at a premium 按溢价计算;按升水价格计算 zgA/B{DaC;  
at call 通知付款;按通知 ?h'd\.j{  
at constant market price 按固定市价计算 FFID<L f/2  
at constant price 按固定价格计算 ?-9It|R  
at cost 按成本计算 0o-KjX?kP  
at current market price 按当时市价计算;按现时市价计算 qX!P:M  
at current price 按当时价格计算;按现时价格计算 p ^Dm w0y  
at factor cost 按要素成本计算;按生产要素成本计算 |1^ !rHg  
at money-of-the-day price 按付款当日价格计算 kY`L[1G$  
at or better 按指定或较佳价位〔买卖指令〕 _0qp!-l}  
at par 按面值计算;平价 Py-}tFr  
at sight 见票即付 _tpqo>  
at the close 按收市盘 Y'2 |GJc2  
at the opening 按开市盘 Fs;_z9ej-u  
attestation 见证;见证条款 yX|0 R H  
at-the-money option 平价期权 /FA0(< -}  
attorney 受权人;受托代表人 KJN{p~Q  
attornment 新拥有人承认书 e'1}5Ky  
attributable profit 可归属利润 `'M}.q,k~  
attributable share value 可归属股份价值 wx)Yl1 C  
Auckland Stock Exchange 奥克兰证券交易所 c*`= o( S  
auction 拍卖 %v 1NDhaXz  
auctioneer 拍卖商 eh} {\P  
audit 审计;核数 ':_1z5  
Audit Commission 审计署 hha^:,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w&^_2<a2  
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〕 0|@* `-:VO  
audit review 帐目审查 TClgywL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o<8=@ ^T  
audited account 审计帐目;经审计的帐目 TSAVXng  
audited annual account 经审计的周年帐目 1<d|@9?9`  
audited balance sheet 经审计的资产负债表 7.`:Z_  
auditor 核数师;核数主任;审计师 fs wQ*  
auditor's certificate 核数师证明书;审计师证明书  oN7JNMT  
auditor's report 核数师报告;审计师报告 y(0";\V  
Aussie bond 澳元债券 IJV1=/ NJW  
austerity budget 紧缩预算 '"14(BvW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5t~p99#?  
Australia All Ordinaries Index 澳洲所有普通股票指数 'J"m`a8no  
Australian Dollar [AUD] 澳元 7>>6c7e  
Australian Options Market 澳大利亚期权市场 dUL3UY3  
Australian Securities Commission 澳洲证券事务监察委员会 DZ~qk+,I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V50FX }i  
Australian Stock Exchange 澳大利亚证券交易所 LHJjPf)F  
Austrian Schilling [ATS] 奥地利先令 Z 361ko}  
authentication 认证;鉴证 {%Q &CQG_  
authority to purchase 委托购买证;委购书 ;UG]ckV-  
authorization 认可;核准;授权;授权书 0x]W W|se*  
authorization by direction 指示授权 3,RaM^5dV  
authorization by instruction 指令授权 Erd)P  
authorization by warrant 令状授权 |] 8Hh>  
authorization of unit trust 单位信托的认可 Y1Qg|U o  
authorized agent 指定代理人 _0(Bx?[h  
authorized capital 法定资本 Pf?y!d K<  
authorized clerk 出市员 UN6Du\)]d  
authorized dealer 认可交易商 ]Uee!-dZ  
authorized financial institution 认可财务机构 r^|AiYI)  
authorized fund 认可基金 ?go+oS^  
authorized fund house 获授权的基金公司;认可基金公司 yDW$v/j.|  
authorized institution 认可机构 ^+20e3 ~Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1JXa/f+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q]d3a+dK  
authorized insurer 获授权保险人;获认可承保人 J}UG{RttI  
authorized investment 特准投资项目 ,/>hWAx  
authorized person 获授权人 ;.4A,7w#  
authorized representative 获授权代表 k9pOY]_Y  
authorized share capital 法定股本 o:irwfArv  
automated quotation system 自动报价系统 ,3tcti~sZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] HKZD*E((  
自动交易系统〔香港期货交易所有限公司〕 7$&3(#!N  
automatic adjustment mechanism 自动调整机制 O>j_xW]V  
automatic adjustment system 自动调整系统 kLw07&H  
Automatic Clearing House 自动票据交换所 T2^0Q9E?  
automatic exchange rates accumulation system 自动化汇率累集系统 1^4z/<ZWm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ``p( )^zT  
automatic teller machine [ATM] 自动柜员机 -$js5 Gx1  
autopay 自动转帐 U*s QYt<?g  
available assets 可用资产 9OnH3  
available fiscal reserve 现存财政储备 %8a886;2  
available profit 可用利润 #}Qzu~  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  mOkf   
average 平均;平均数;海损  DlWnz-  
average basic salary 平均基本薪金 P:gN"f6  
average consumer expenditure 平均消费开支;一般消费开支 ;P#c!  
average cost 平均成本 xbv  
average cost of land production 增辟土地平均成本 l].Gz`L  
average daily turnover 平均每日成交额 toCxY+"nbU  
average daily wage rate 平均每日工资率 sw'?&:<"Ow  
average expenditure pattern 平均开支模式 Gcs eq  
average growth rate 平均增长率 u d V. $N  
average net fixed assets 固定资产平均净值 "A6T'nOP  
average of relatives 相对价格平均数 ] _WB^  
average price 平均价格 6.!Cm$l  
average propensity to consume 平均消费倾向;一般消费倾向 cnR.J  
average propensity to save 平均储蓄倾向;一般储蓄倾向 B8'e,9   
average rate 平均率 "5,tEP!  
average revenue 平均收入;平均收益 ,c;u]  
average stock 平均库存;平均存货 <[e E5X(  
average yearly rent 平均年租 oS/cS)N20  
avoidance of double taxation 避免双重课税 N=QeeAI}}m  
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 d }"Dp  
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