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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: ( 0Naf  
A share A股;甲类股份 K(T\9J.  
abatement of tax 减税;减扣免税额 99OD= pxQ  
ABN AMRO Bank N.V. 荷兰银行 =y%rG :!  
above-the-line expenditure 线上项目支出;经常预算支出 mzD^ Y<LTd  
above-the-line receipt 线上项目收入;经常预算收入 Qu%D  
ABSA Asia Limited 南非联合亚洲有限公司 wk\L*\@Y}  
absolute change 绝对数值变更 59rY[&|  
absolute expenditure 实际开支 >_ X/[<  
absolute guideline figure 绝对准则数字 DFe;4BdC  
absolute interest 绝对权益 0O2n/`'  
absolute order of discharge 绝对破产解除令 $_j1kx$  
absolute profit margin 绝对利润幅度 ~fzuwz  
absolute value 实值;绝对值 {<w +3Va  
absolutely vested interest 绝对既得权益 Y/U{Qc\ 6  
absorbed cost 已吸收成本;已分摊成本 *]s&8/Gmb  
absorption 吸收;分摊;合并 Xt,X_o2m|]  
absorption rate 吸收率;摊配率;分摊率 FN )d1q(~  
ACB Finance Limited 亚洲商业财务有限公司 en9en=n|  
acceptable form of reciprocity 合理的互惠条件 ;RN8\re  
acceptable rate 适当利率;适当汇率 Ie'P#e'  
acceptance agreement 承兑协议 S|R|]J|  
acceptance for honour 参加承兑 lr('k`KOQ  
acceptor 承兑人;接受人;受票人 'pP-rdx  
acceptor for honour 参加承兑人 d*;$AYI#R  
accident insurance 意外保险 J\W-dI  
Accident Insurance Association of Hong Kong 香港意外保险公会 2HOe__Ns  
accident insurance scheme 意外保险计划 MV+i{]  
accident year basis 意外年度基准 !Qu PG/=X  
accommodation 通融;贷款 +lp{#1q0  
accommodation bill 通融票据;空头票据 6 ,N6jaW  
accommodation party 汇票代发人 oL *n>dH  
account balance 帐户余额;帐户结余 : d'65KMi  
account book 帐簿 pZ+j[!  
account collected in advance 预收款项 ?ow'^X-  
account current book 往来帐簿 BpT"~4oV5  
account of after-acquired property 事后取得的财产报告 %"7WXOv&z  
account of defaulter 拖欠帐目 mf4z?G@6  
account payable 应付帐款 C;#" td  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wz@FrRP=  
account receivable 应收帐款 (zah890//  
account receivable report 应收帐款报表 kEK[\f VE  
account statement 结单;帐单;会计财务报表 INLf#  N  
account title 帐户名称;会计科目 kMe@+ysL  
accountant's report 会计师报告 ` py}99G  
Accountant's Report Rules 会计师报告规则 O@`J_9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 S|2VP8xY9  
Accounting Arrangements 《会计安排》 4%bTj,H#  
accounting basis 会计基础 d)*(KhYie@  
accounting by Official Receiver 破产管理署署长呈交的帐目 +rQg7a}  
Accounting Circular 《会计通告》 r%!FmS<  
accounting class 会计类别 |(%AM*n  
accounting date 记帐日期;会计结算日期 !V( `ZH  
accounting for money 款项核算 75(W(V(q  
Accounting Officer 会计主任 m'.T2e.u  
accounting period 会计报告期;会计期 RV]a%mVlM  
accounting policy 会计政策;会计方针 Gm@iV,F%R  
accounting practice 会计惯例 j7sU0"7^  
accounting principle 会计准则 5`UJouHi  
accounting record 会计记录 `V~LV<v5  
accounting report 会计报告 CveWl$T12  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a#R %8)  
Accounting Society of China 中国会计学会 m3%ef  
accounting statement 会计报表 n `#+L~X  
accounting system 会计制度;会计系统 p5qx=p~c  
accounting transaction 会计事项;帐务交易 77_g}N  
accounting treatment 会计处理 1HXlHic  
accounting year 会计年度 gL,"ef+nM  
accretion 增值;添加 )6C`&Mj  
accrual 应计项目;应累算数目 b60[({A\s&  
accrual basis 应计制;权责发生制 ~GYpa t  
accrual basis accounting 应计制会计;权责发生制会计 E~69^ cd  
accrue 应累算;应计 4 f3=`[%  
accrued benefit 应累算利益 67ZYtA|t  
accrued charges 应计费用 <!hpfTz*  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ix4jof6(  
accrued expenses 应累算费用 9M0d+:YJ  
accrued interest payable 应付利息;应计未付利息 {SHqW5VX  
accrued interest receivable 应收利息;应计未收利息 xK=J.>h3  
accrued right 累算权益 lSs^A@s  
accruing profit 应累算的利润 IF$^ 0q  
accumulated fiscal reserve 累积财政储备 %,Q;<axzi  
accumulated profit 累积利润;滚存溢利 J,`_,T  
accumulated reserve 累积储备 wC(XRqlE  
accumulation of surplus income 累积收益盈余 ^VC7C~NZ!M  
acquired assets 既得资产 6BR \iZ  
acquisition 收购;购置;取得 &KOO&,  
acquisition cost 购置成本 M@5KoMsB9  
acquisition expenses 购置费用 u& AQl.u  
acquisition of 100% interest 收购全部股权 kkHTbn=!  
acquisition of control 取得控制权 oFwG+W /  
acquisition of fixed assets 购置固定资产 \&# p1K(H  
acquisition of shell “买壳” Qh 1q  
acquisition price 收购价 Kyyih|{  
act of God 天灾 <?nB,U  
acting partner 执事合伙人 f>?^uSpWH  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #?A]v>I;C  
active partner 积极参与的合伙人 @\S]]oLn  
active trading 交投活跃 //6^+-he  
actual circulation 实际流通 K:Mujx:  
actual cost 实际成本 pqkcf \  
actual expenditure 实际开支;实际支出 A-X  
actual income 实际入息;实际收入;实际收益 rO5u~"v]  
actual market 现货市场 ?'TA!MR  
actual price 现货价;实际价格 wK2yt?  
actual profit 实际利润 rL.<Z@ -  
actual quotation 实盘;实际价位;实际报价 uT'-B7N  
actual year basis 按实际年度计算 r94j+$7  
actuals 实货 +p8qsT#7  
actuarial investigation 精算调查 3$MYS^D  
actuarial principle 精算原则 #>MO]  
actuarial report 精算师报告 %H 8A=  
Actuarial Society of Hong Kong 香港精算学会 FGV}5L  
actuarial valuation 精算师估值 XKpL4]{&q4  
actuary 精算师 2Px$0&VN  
ad referendum agreement 暂定协议;有待覆核的协定 6#OL ;Y]_  
ad valorem duty 从价税;按值征税 L7i}Ga!8  
ad valorem duty system 从价税制 M@',3  
ad valorem fee 从价费 E`A<]dAoK  
ad valorem tariff 从价关税 aW52.X z%8  
additional allowance 额外免税额 ;"d?_{>7  
additional amount for unexpired risk 未过期风险的额外款额 \[@Q}k[  
additional assessable profit 补加应评税利润 ?Ry%c6(}  
additional assessment 补加评税 7}2sIf[I  
additional commitment 额外承担  #a|6Q 8  
additional commitment vote 额外承担拨款 stf,<W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "3U{h]  
additional dependent parent allowance 供养父母额外免税额 L?Kz P.(t+  
additional provision 额外拨款 'd|Q4RE+W  
additional stamp duty 附加印花税 Sb@{f<3E  
additional tax 补加税罚款;补加税款 fW_}!`:  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2N8rM}?90  
adjudged bankrupt 被裁定破产 hj[+d%YZY"  
adjudicated bankrupt 裁定破产人 cq'}2pob  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 lM@<_=2  
adjudication of bankruptcy 裁定破产;宣告破产 W\ 1bE(AwZ  
adjudication of insolvency 裁定无力偿还债务 hLDch5J5~  
adjusted actual 经调整的实数;调整后的实数 7yq7a[Ra  
adjusted current assets 经调整的流动资产;调整后的流动资产 W+F<P@[u<$  
adjusted figure 经调整的数字;调整后的数额 rW=k%# p  
adjusted liabilities 经调整的负债;调整后的负债 ~8KF<2c   
adjusted loss 经调整的亏损;调整后的亏损 yFPaWW  
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 h"RP>fZt  
adjusted profit 经调整的利润;调整后的利润 (>!]A6^L~  
adjusted surplus 经调整的盈余额;调整后的盈余额 Rvu3Qo+  
adjusted value 经调整的价值;调整后的价值 syC"eH3{  
adjustment 调整;修订;理算〔保险〕 QNa}M{5>h  
adjustment centre 调剂中心 |peMr#  
adjustment lag 调整过程的时间差距;调整时差 &JXHDpd$a^  
adjustment mechanism 调整机制 ,SJK  
adjustment of loss 亏损调整 [oU+b(  
adjustment process 调整过程;调整程序 5|~r{w)9  
adjustment range 调整幅度 4xAlaOw5M  
administered exchange rate 受管制汇率 e`Zg7CaDd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y)4Nydq  
administration expenses 行政费用 ,@'){V  
administration fee 手续费;行政费 ( /x@W`  
administration in bankruptcy 破产管理 <Z_wDK/UR  
administration order 遗产管理令 FbCZV3Y  
administrator 管理人;遗产管理人 $R$c1C'oX  
administrator of the estate 遗产管理人 b~haP.Cl :  
admission of debt 债项承认书 Lx:N!RDw  
admission of proof 接纳债权证明 .e _D3Xp<  
advance 放贷款项;垫付款项;预支款项;预付款项 L(1,W<kYg  
advance account 暂支帐目;预付款帐户 q*y9/HnI  
advance compensation 预付补偿金 = C'e1=]  
advance from shareholder 股东垫款 Q@ )rw0$  
advance pending reimbursement 预支以待日后付还 aWsKJo>j[#  
advanced economy 先进经济体系 xu?QK6D:  
advancement 预付;预付财产 \]`(xxt1  
advances warrant 垫款令 #c)Ou!Ldb  
advancing 贷出 {!g.255+  
adverse balance 逆差 eRx[&-c  
adverse exchange 逆汇 *r?51*J  
advertisement addressed to shareholders 在报章刊登的致股东通告 CU>K  
advice for collection 托收通知书 _g`0td>N  
advice of drawing 提款通知书;汇票通知书 {O&liU4  
advice of payment 付款通知 +#JhhW Zj(  
Advisory Committee [Securities and Futures Commission] !Ub?eJp  
谘询委员会〔证券及期货事务监察委员会〕 -L'K  
Advisory Committee on Diversification 经济多元化谘询委员会 vS t=Ax3]  
affidavit 誓章;遗产申报誓章 uF3p1by  
affidavit of no receipt 述明无收款的誓章 j_WF38o  
affiliate 联号;联营公司;附属公司 7fzyD  
affiliated company 附属公司;联号;联营公司 ] xLb )Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yg[;  
affordability 负担能力 WmVw>.]@~  
African Development Bank [AfDB] 非洲开发银行 ]ifHA# z`~  
after-acquired property 事后取得的财产 |p4OlUq  
after-hours dealing 市后交易 OI}HvgV^!  
after-tax profit 税后盈利;税后利润;税后溢利 vlN. OQ  
agency agreement 代理协议 "A1yqK  
agency expenses 代理机构的开支 W>|b98NPu  
agency fee 代理费 Sd{"A0[A|  
Agency Law 《代理法》 hic$13KuP  
agent 代理人;承销人 )B&<Bk+  
agent of company 公司代理人 K y4y  
agent's fee 代理人费;经纪费 O/^w! :z'  
aggregate 总计;总数;总体数字 l/UG+7  
aggregate amount 总款额;总额 _>m*`:Wb  
aggregate assets and liabilities 总体资产与负债 4qz{ D"M  
aggregate at constant price 按固定价格计算的总体数字 =XBXSW8)DJ  
aggregate demand 总需求 :=7'1H  
aggregate gross position 总持仓量 h8-tbHgpb  
aggregate limit 总限额 I2lZ>3X{  
aggregate of salaries tax 合计薪俸税 WblV`"~e  
aggregate performance 总体表现;总体业绩 %dU'$)  
aggregate supply 总体供应 %y\7  
aggregate surplus 总盈余 \fR:+rbQ&|  
aggregate total 整体总额 4$2T zJE  
aggregate value 总值;合计价值 2y7q x1$C  
aggregated basis 合计基准 M)pi)$&c  
aggregated net chargeable income 合计应课税入息实额 zPkPC}f(O  
aggregation 合并计算;合计;总和 . _t,OX$  
aggregation of incomes of husband and wife 夫妇入息合并计算 l<: E+lU  
aggregation of property 财产的总和 %R"/`N9R,  
agio 差价;贴水 !skiD}zd1  
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》 wP':B AQ4U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0fK|}mmZA  
《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》 $K5s)!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =pOY+S|  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 CgKSK0/a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MNmQ%R4jRN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;H r@0f  
agreement for a settlement 授产协议 1WN93 SQ=  
agreement for assignment 转让协议 f4I9H0d;!  
agreement for sale 售卖协议;买卖协议 I3$vw7}5Y  
agreement for sale and purchase 买卖协议 wSyu^KDz  
agreement for the payment of interest 支付利息协议 s(.-bjR  
agreement for the repayment of money 还款协议 SW'KYzn  
agreement of reinsurance 再保险协议 H&IP>8Dk  
Agricultural Bank of China 中国农业银行 _-\{kJ  
air passenger departure tax 飞机乘客离境税 L [M8[~Hy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4:PP[2?  
airport tax 机场税  Ph{+uI  
alcohol duty 酒精税 2=M!lB *  
alienation 让与;让渡;转让 ',j-n$Z^=  
alimony 生活费;赡养费 h5keYBA  
All Ordinaries Index [AOI] 所有普通股指数 /iuNdh  
all risks 全险;综合险 J*C*](  
All Sales Record for Stock Market 《股票市场成交报告》 <Pt\)"JA  
Allied Capital Resources Limited 新联财务有限公司 =I}V PxhE7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cS7!,XC  
allocation letter 拨款信件 deY<+!  
allocation of fund 分配款项;预留款项 R0d|j#vP  
allocation of profit 利润分配;溢利分配 K3D $ hb  
allocation warrant 拨款令 O;?~#E<6w  
allotment 分配;配股 K+OU~SED%F  
allotment notice 股份配售通知;配股通知 O^% ace1  
allotment of shares 股份分配 ]m>MB )9  
allowable 可获宽免;免税的 s7} )4.vO  
allowable business loss 可扣除的营业亏损 (UXB#I~  
allowable expenses 可扣税的支出 Bys|i0tb-  
allowance 免税额;津贴;备抵;准备金 Sd6^%YB  
allowance for debts 债项的免税额 tb\pjLB][  
allowance for depreciation by wear and tear 耗损折旧免税额  Z5-'|h$|  
allowance for funeral expenses 殡殓费的免税额 ,sl.:C4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v72 dE  
allowance for repairs and outgoings 修葺及支出方面的免税额 iH0c1}<k$  
allowance to debtor 给债务人的津贴 U.(_n  
alteration of capital 资本更改 h8Si,W 3o  
alternate trustee 候补受托人 lM,:c.R  
amalgamation 合并 K_3ZJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `VN<6o(  
ambit of charges 征税范围;收费范围 u;g}N'"  
amended valuation 经修订的估值 9V\`{(R  
American Commodities Exchange 美国商品交易所 ix`xdVj`  
American Express Bank Limited 美国运通银行 CNYchE,}  
American Stock Exchange 美国证券交易所 z\ pT+9&  
amortization 摊销 O 9)8a]  
amount due from banks 存放银行同业的款项 /[5up  
amount due from banks abroad 存放海外银行同业的款项 b] V=wZ o  
amount due from holding companies 控股公司欠款 g XMkI$ab  
amount due from local banks 存放本港银行同业的款项 'WCTjTob/  
amount due to banks 银行同业的存款 Y))sk-  
amount due to banks abroad 海外银行同业的存款 jqedHn x  
amount due to holding companies 控股公司存款 E}2[P b)e  
amount due to local banks 本港银行同业的存款 pE,BE%  
amount due to outport banks 外埠银行同业的存款 a@J :*W  
amount for note issue 发行纸币的款额 9t1_"{'N1  
amount of bond 担保契据的款额 q'tT)IgD  
amount of consideration 代价款额 bxq`E!]  
amount of contribution 供款数额 $*R9LPpk+  
amount of indebtedness 负债款额 b\Ub<pE  
amount of principal of the loan 贷款本金额 D(|$6J 0  
amount of rates chargeable 应征差饷数额 qW^l2Jff  
amount of share capital 股本额 [4yQ-L)]e  
amount of sums assured 承保款额 my6T@0R  
amount of variation 变动幅度 w2L)f,X  
amount of vote 拨款数额  P_g  
amount payable 应付款额 ta(x4fP_  
amount receivable 应收款额 b}*hodzF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _P:P5H8  
analysis 分析 bT}WJ2}  
ancillary risk 附属风险 3RUB2c4  
annual account 周年帐目;周年帐目报表;年度决算;年结 }kDrUnBk  
annual accounting date 年结日期 5hMiCod  
annual allowance 每年免税额;年积金;年度津贴;年津 E?uv&evPK7  
annual balance 年度余额 D=Y HJ>-wB  
annual disposable income 每年可动用收入 NYeg,{q  
annual estimates 周年预算 ~@;7}Aag  
annual fee 年费 J4i0+u  
annual general meeting 周年大会 psVRdluS   
annual growth rate 年增率;每年增长率 qxx.f5 8H  
annual long-term supplement 长期个案每年补助金 JV>OmUAk  
annual pensionable emolument 可供计算退休金的年薪 F/Xhm91 ^  
annual report 年报 </QSMs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ->(B: Cz  
annual return 周年报表;周年申报表;每年报税表格 79DC]48M  
Annual Return Rules 《周年报表规则》 plq\D.C  
annual review of consumer prices 每年消费物价回顾 gNeCnf#Xa  
annual roll-forward basis 逐年延展方式 gnGw7V  
annual salary 年薪 ;Mz]uk  
annual statement 年度报表;年度决算表 ?)&TewP  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;1nd~0o  
annuitant 年金受益人 I}X8-WFB  
annuity 年金 *))|ZE6jI  
annuity contract 年金合约 +j,;g#d  
annuity on human life 人寿年金 D<`X B*  
antecedent debt 先前的债项 @WmB0cc_  
ante-dated cheque 倒填日期支票 ;g9+*$Gw  
anticipated expenditure 预期开支 oaHBz_pg  
anticipated net profit 预期纯利 -vyC,A  
anticipated revenue 预期收入 -Da_#_F  
anti-inflation measure 反通货膨胀措施 B06/mKZ7  
anti-inflationary stance 反通货膨胀立场 xM:dFS  
apparent deficit 表面赤字  x^"OH  
apparent financial solvency 表面偿债能力 -l",!sV  
apparent partner 表面合伙人 {f)p|)  
application for personal assessment 个人入息课税申请书 D+V^nCcx%  
application of fund 资金应用 b+3pu\w `  
application to release as liquidator and to destruct the books of accounts and documents eXYR/j<8  
申请免除清盘人职务及毁灭帐簿与文件 ,RZktWW_  
appointed actuary 委任精算师 3Wiu`A  
appointed auditor 委任核数师;委任审计师 o|+tRl  
appointed trustee 委任的受托人 &Wba2fD  
appointer 委任人 nT>?}/S  
apportioned pro rata 按比例分摊 Y9WH%  
apportionment 分配;分摊 ,O2F}5|;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +#W5Qb}VR  
apportionment formula 分摊方程式 pO^ 6p%  
apportionment of estate duty 遗产税的分摊 r~sGot+sQA  
appraisal 估价;评估 ZA!vxQ?P,  
appreciable growth 可观增长 ((y+FJH  
appreciable impact 显着影响 _]\mh,}  
appreciable increase 可观增长 'D1@+FFU0  
appreciation 增值;升值 G/y< bPQ  
appreciation against other currencies 相对其他货币升值 olqHa5qn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qG;WX n  
appreciation tax 增值税 a}wB7B;,g  
appropriation 拨款;拨用;拨付 xZkLN5I{  
appropriation account 拨款帐目 sB6UlX;b:  
Appropriation Bill 拨款法案 %spR7J\"/  
appropriation-in-aid system 补助拨款办法 I=1tf;Bsi  
approved assets 核准资产 =q._Qsj?fu  
approved basket stock 认可一篮子证券 Z#F2<*+Pe  
approved budget 核准预算 y]/{W}D  
approved charitable donation 认可慈善捐款 wtY#8 '^$&  
approved charitable institution 认可慈善机构 ;{>z\6N  
approved currency 核准货币;认可货币 ^x q%P2s0  
approved estimates 核准预算 '{J!5x?L^  
approved estimates of expenditure 核准开支预算 Y4i-Pp?  
approved overseas insurer 核准海外保险人 E_h9y  
approved overseas trust company 核准海外信托公司 <'/+E4m  
approved pooled investment fund 核准汇集投资基金 t0wLj}"U  
approved provident fund scheme 认可公积金计划 ;a68>5Lm*  
approved provision 核准拨款 ^,?]]=mE  
approved redeemable share 核准可赎回股份 5!AzEB  
approved regional stock 认可地区性证券 ?-(E$ll  
approved retirement scheme 认可退休金计划 %1#5 7-  
approved subordinated loan 核准附属贷款 tUt l>>6Iu  
arbitrage 套戥;套汇;套利 a/?gp>M9  
arbitrageur 套戥者;套汇者 c=ZX7U  
arbitrary amount 临时款项 p<$z!|7m  
arrangement 措施;安排;协定 bzZEwMc6  
arrears 欠款 ^7(zoUn:  
arrears of pay 欠付薪酬 e'u 9 SpJ  
arrears of revenue 逾期未收税款;逾期未收的帐项 iX4/;2B=,  
articles of association 组织章程;组织细则;组织章程细则 ed& ,  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0|d%@  
ascertainment of profit 确定利润 &359tG0@P  
"Asia Clear" “亚洲结算系统” byd[pnI$H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [/#;u*n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yh4e\]ql~N  
Asian Development Fund [ADF] 亚洲发展基金 p#3P`I>ZrT  
Asian dollar bond 亚洲美元债券 V#=o<  
Asian dollar market 亚洲美元市场 A F>!:  
Asian dollar rate 亚洲美元利率 }`M[%]MNc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M+9G^o)u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5&\Q0SX(~  
asked price 沽盘;喊价;索价;卖方报价 zuwCN.  
assessable income 应评税入息 \XhzaM   
assessable loss 应评税亏损 v|"Nx42  
assessable profit 应评税利润 RL SP?o2J  
assessable value 应评税值 Z@=#ry  
assessed profit 估定利润 a3sXl+$D@  
assessed value 经评估价值 O3PE w4yA  
assessment 评税;评定;估价;评税单 xm6cn\e  
assessment number 评税编号;估价编号 hj4Kv  
assessment of additional tax 补加税评税 c7E=1*C<  
assessment of performance 业绩评估;实绩评价 e>=P'  
Assessor 评税主任 nPD5/xW  
asset price bubbles 资产价格泡沫 U8PSJ0ny  
asset-backed securities 具资产保证的证券 +x\b- '  
assets accretion 资产增值 S1.w^Ccy  
assets and liabilities 资产与负债 5\A[ra  
assets betterment statement 资产递增表;资产改进表 0j F~cV  
assets lending 实物放款;有抵押贷款 #%rXDGDS  
assets of the company passing on the death 死者去世时转移的公司资产 KW ]/u  
assets pledged as security for liabilities 用作负债抵押的资产 p'fU}B1  
assets portfolio 资产投资组合 ]g2Y/\)a  
assets price 资产价格 )4vZIU#  
assets quality 资产质素 3i/$YX5@  
assets realization 资产变现 DBI[OG9  
assets refinancing arrangement 资产再集资安排 DJ2EV^D+P  
assets securitization 资产证券化 mp:%k\cF|  
assets situated outside Hong Kong 在香港以外地方的资产 \cP\I5IW:s  
assets stripping 削减资产;拆卖资产 Kz:g9  
assets value 资产值  |W];8  
assignee 承让人 C: @T5m  
assignment 转让;转让书;转让契 N{U``LV  
assignment of interest 权益转让 5*l~7R  
assignment of letters patent and trade mark 专利证书及商标转让 wu "6Kyu  
assignment of property 物业转让;物业转让书 eZ#nZB  
assignment right 转让权 7{e0^V,\k  
assignor 转让人 dlsVE~_G  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 rLw3\>y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F:"<4hiA"  
associate member 附属会员 B`3RyM"J@  
associated body corporate 相联法人团体 uDJi2,|n  
associated company 相联公司;联属公司 sDL@e33Yb  
associated corporation 相联法团 xL,Lb}){%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t84(kzcC  
公认会计师公会〔英国〕 L s6P<"V  
Association of Futures Exchange Brokers 香港期货经纪协会 TO7%TW{L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;3wj(o0  
association of underwriters 承保人组织 ?kEcYD  
assumption of control 接管 P~$FgAV  
assurance 担保;保险;转易;转易书 }YH@T]O}  
assurance of interest 权益的转易 P#H|at  
at 19XX price 按一九XX年价格计算 u;rK.3o  
at a discount 按赔价计算;按贴水价格计算;打折扣 m`l3@ Z  
at a premium 按溢价计算;按升水价格计算 m22M[L(q  
at call 通知付款;按通知 `KBgVhS>  
at constant market price 按固定市价计算 eJFGgJRIvF  
at constant price 按固定价格计算 {Bk9]:'$5  
at cost 按成本计算 *)+1BYMo  
at current market price 按当时市价计算;按现时市价计算 Z".mEF-b  
at current price 按当时价格计算;按现时价格计算 ""Nu["|E  
at factor cost 按要素成本计算;按生产要素成本计算 8q*MhH>6I  
at money-of-the-day price 按付款当日价格计算 22lC^)`TE  
at or better 按指定或较佳价位〔买卖指令〕 eq +t%  
at par 按面值计算;平价 <Hw)},_*  
at sight 见票即付 &(a#I]`9M  
at the close 按收市盘 d1$3~Xl]  
at the opening 按开市盘 JbN@AX:%  
attestation 见证;见证条款 # hvLv  
at-the-money option 平价期权 /Ud<4j-  
attorney 受权人;受托代表人 .zxP,]"l  
attornment 新拥有人承认书 kNqSBzg  
attributable profit 可归属利润 `|@#~  
attributable share value 可归属股份价值 Y Y4"r\V  
Auckland Stock Exchange 奥克兰证券交易所 Zo`Ku+RL2'  
auction 拍卖 *c'nPa$+|S  
auctioneer 拍卖商 wO:!B\e  
audit 审计;核数 J-C3k`%O  
Audit Commission 审计署 $t.i)wg +  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~xI1@^ r  
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〕 v,z s dr"d  
audit review 帐目审查 2D|2/ >[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M JJ]8:%  
audited account 审计帐目;经审计的帐目 GCSR)i|  
audited annual account 经审计的周年帐目 {B^V_TX2  
audited balance sheet 经审计的资产负债表 I L dRN  
auditor 核数师;核数主任;审计师 =*EIe z*.x  
auditor's certificate 核数师证明书;审计师证明书 7-a[W   
auditor's report 核数师报告;审计师报告 {;.q?mj  
Aussie bond 澳元债券 Exir?G}\  
austerity budget 紧缩预算 lR] z8 &  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R  Fgy  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q(@/,%EF  
Australian Dollar [AUD] 澳元 S;a'@5  
Australian Options Market 澳大利亚期权市场 eeI aH >  
Australian Securities Commission 澳洲证券事务监察委员会 m# #( uSh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3I!xa*u  
Australian Stock Exchange 澳大利亚证券交易所 l|#WQXs*c{  
Austrian Schilling [ATS] 奥地利先令 C9l5zb~D  
authentication 认证;鉴证 JNhHQvi\  
authority to purchase 委托购买证;委购书 1,cd[^`.  
authorization 认可;核准;授权;授权书 9=,^^,q  
authorization by direction 指示授权 @oC# k<  
authorization by instruction 指令授权  biwV7<  
authorization by warrant 令状授权 Q\(VQ1c  
authorization of unit trust 单位信托的认可 fQ>=\*b9x^  
authorized agent 指定代理人 ]3.Un,F  
authorized capital 法定资本 sj;8[Xy's  
authorized clerk 出市员 5rG&Z5  
authorized dealer 认可交易商 ~ou1{NS  
authorized financial institution 认可财务机构 vfID@g`!q+  
authorized fund 认可基金 *69 yB  
authorized fund house 获授权的基金公司;认可基金公司 C;m7 ~R  
authorized institution 认可机构 ejq2]^O4c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f1R&Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v IBVp  
authorized insurer 获授权保险人;获认可承保人 ]8,:E ]`O  
authorized investment 特准投资项目 *2MM   
authorized person 获授权人 8o' a  
authorized representative 获授权代表 =GO/r; 4  
authorized share capital 法定股本 )9_jr(s  
automated quotation system 自动报价系统 JQVu&S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P3[+c4  
自动交易系统〔香港期货交易所有限公司〕 a }6Fj&hj  
automatic adjustment mechanism 自动调整机制 l!2hwRR  
automatic adjustment system 自动调整系统 (nP 6Xq  
Automatic Clearing House 自动票据交换所 nnBgTtsC]  
automatic exchange rates accumulation system 自动化汇率累集系统 X]'Hz@$N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q|PB[*T  
automatic teller machine [ATM] 自动柜员机 _!FM^N}|  
autopay 自动转帐 AF{k^^|H  
available assets 可用资产 @g|E b}t  
available fiscal reserve 现存财政储备 b XcDsP$.  
available profit 可用利润 z1\G,mJK  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 r4Ygy/%  
average 平均;平均数;海损 p'afCX@J  
average basic salary 平均基本薪金 5ug?'TOj'  
average consumer expenditure 平均消费开支;一般消费开支 />fP )56*  
average cost 平均成本 GD1=Fb"&)  
average cost of land production 增辟土地平均成本 U\S%Jq*  
average daily turnover 平均每日成交额 AYHfe#!  
average daily wage rate 平均每日工资率 _E5%Px5>L  
average expenditure pattern 平均开支模式 gi`K^L=C  
average growth rate 平均增长率 V43pZ]YZ>  
average net fixed assets 固定资产平均净值 W(*:8}m,p  
average of relatives 相对价格平均数 .%+`e  
average price 平均价格 { .KCK_ d  
average propensity to consume 平均消费倾向;一般消费倾向 ]d"4G7mu`l  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T:0X-U  
average rate 平均率 7 q<UJIf  
average revenue 平均收入;平均收益 bw#zMU^E  
average stock 平均库存;平均存货 3j.Ft*SV  
average yearly rent 平均年租 <i'4EnO  
avoidance of double taxation 避免双重课税 k4_Fn61J/  
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 ?PWD[mQE\  
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