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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: V ee;&  
A share A股;甲类股份 43/!pW  
abatement of tax 减税;减扣免税额 wbbr8WiU  
ABN AMRO Bank N.V. 荷兰银行 1V;m8)RF  
above-the-line expenditure 线上项目支出;经常预算支出 pTE.,~-J^j  
above-the-line receipt 线上项目收入;经常预算收入 FfibR\dhY  
ABSA Asia Limited 南非联合亚洲有限公司  4FcY NJq  
absolute change 绝对数值变更 `YK%I8  
absolute expenditure 实际开支 ^e:rRk7 &  
absolute guideline figure 绝对准则数字 Y@'ahxF  
absolute interest 绝对权益 G~19Vv*;  
absolute order of discharge 绝对破产解除令 skBzwVW I  
absolute profit margin 绝对利润幅度 1fcyGZq  
absolute value 实值;绝对值 #W[C;f|,  
absolutely vested interest 绝对既得权益 !kWx'tJ$  
absorbed cost 已吸收成本;已分摊成本 H >1mi_1  
absorption 吸收;分摊;合并 Vf` 9[*j  
absorption rate 吸收率;摊配率;分摊率 S3Sn_zqG  
ACB Finance Limited 亚洲商业财务有限公司 o;J_"' kP  
acceptable form of reciprocity 合理的互惠条件 RLUH[[  
acceptable rate 适当利率;适当汇率 W=?s-*F[~  
acceptance agreement 承兑协议 ZsL-vlv  
acceptance for honour 参加承兑 %^<A` Q_  
acceptor 承兑人;接受人;受票人 XFcIBWS  
acceptor for honour 参加承兑人 nISfRXU;  
accident insurance 意外保险 q-nM]Gm  
Accident Insurance Association of Hong Kong 香港意外保险公会 4e9'yi  
accident insurance scheme 意外保险计划 m; m4/z3U  
accident year basis 意外年度基准 g TqtTd~L  
accommodation 通融;贷款 ] KR\<MJK  
accommodation bill 通融票据;空头票据 = ms o1  
accommodation party 汇票代发人 w\Bx=a>vc  
account balance 帐户余额;帐户结余 TF;}NQ  
account book 帐簿 *Q:EICDE7  
account collected in advance 预收款项 I DtGtkF  
account current book 往来帐簿 y3)R:h4AH  
account of after-acquired property 事后取得的财产报告 2ZZF hj  
account of defaulter 拖欠帐目 rw]*Nxgr  
account payable 应付帐款 *XSHzoT*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7d'gG[Z^^  
account receivable 应收帐款 'X1fb:8m8  
account receivable report 应收帐款报表 62z"cFN  
account statement 结单;帐单;会计财务报表 `DcZpd.n  
account title 帐户名称;会计科目 F/zbb  
accountant's report 会计师报告 qaN%&K9F8  
Accountant's Report Rules 会计师报告规则 Q]2v]PJ6"  
accounting and auditing procedure 会计与审计程序;会计与核数程序 /Jw 65 e  
Accounting Arrangements 《会计安排》 aBx8wl*Vm  
accounting basis 会计基础 kpt 0spp  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~pj/_@S@x  
Accounting Circular 《会计通告》 f3Cjj]RFv  
accounting class 会计类别 vW:XM0  
accounting date 记帐日期;会计结算日期 Ah <6m5+  
accounting for money 款项核算 no lLeRE1  
Accounting Officer 会计主任 ]@UJ 8hDy  
accounting period 会计报告期;会计期 jM  DG  
accounting policy 会计政策;会计方针 ,6FmU$ Kn  
accounting practice 会计惯例 K\]I@UTwq  
accounting principle 会计准则 "lJ [H=\  
accounting record 会计记录 qX?k]m   
accounting report 会计报告 _/zK ^S)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {=GWQn6cc  
Accounting Society of China 中国会计学会 W2\ Q-4D  
accounting statement 会计报表 ><Z`) }f  
accounting system 会计制度;会计系统 msiftP.  
accounting transaction 会计事项;帐务交易 r]+N(&q  
accounting treatment 会计处理 Q-LDFnOFwp  
accounting year 会计年度 Q\4nduQ  
accretion 增值;添加 #`9D,+2iB%  
accrual 应计项目;应累算数目 #aV2+`d  
accrual basis 应计制;权责发生制  'WW['  
accrual basis accounting 应计制会计;权责发生制会计 Q~p[jQ,4wZ  
accrue 应累算;应计 M&5;Qeoiv  
accrued benefit 应累算利益 $5;RQNhXh  
accrued charges 应计费用 O-ZB4hN8  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ie%twc  
accrued expenses 应累算费用 |:?JSi0  
accrued interest payable 应付利息;应计未付利息 v<qiu>sbz}  
accrued interest receivable 应收利息;应计未收利息 5%E.UjC  
accrued right 累算权益 #r4S%  
accruing profit 应累算的利润 M!ra3Y  
accumulated fiscal reserve 累积财政储备 ird q51{G  
accumulated profit 累积利润;滚存溢利 _4VS.~}/R  
accumulated reserve 累积储备 @94_'i7\  
accumulation of surplus income 累积收益盈余 '<YVDB&-d,  
acquired assets 既得资产 @Yy:MdREA  
acquisition 收购;购置;取得 iVKX *kqc  
acquisition cost 购置成本 !MiH^wP  
acquisition expenses 购置费用 r ]cC4%in  
acquisition of 100% interest 收购全部股权 zkt+"P{az[  
acquisition of control 取得控制权 *?#t (Y[  
acquisition of fixed assets 购置固定资产 .RNr^*AQ  
acquisition of shell “买壳” *\i<+~I@l  
acquisition price 收购价 NI^[7.2  
act of God 天灾 Gu3'<hTlxd  
acting partner 执事合伙人 Tmo+I4qoL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 !%x=o&  
active partner 积极参与的合伙人 ,DT =(  
active trading 交投活跃 y ~ A]  
actual circulation 实际流通 esM< .  
actual cost 实际成本 j aj."v  
actual expenditure 实际开支;实际支出 3ee?B~Tun  
actual income 实际入息;实际收入;实际收益 wb>>bV+U  
actual market 现货市场 kOfu7Zj  
actual price 现货价;实际价格 hkO)q|1  
actual profit 实际利润  jJjD)  
actual quotation 实盘;实际价位;实际报价 hupYiI~  
actual year basis 按实际年度计算 bD[6) ITg  
actuals 实货 &&w7-  
actuarial investigation 精算调查  'S f  
actuarial principle 精算原则 o'3t(dyyH  
actuarial report 精算师报告 'ErtiD  
Actuarial Society of Hong Kong 香港精算学会 qR~s&SC#  
actuarial valuation 精算师估值 nx(O]R,Sw  
actuary 精算师 `3$S^|v  
ad referendum agreement 暂定协议;有待覆核的协定 =%:mZ@x'  
ad valorem duty 从价税;按值征税 !Z7 ~R sdm  
ad valorem duty system 从价税制 'y#kRC=G:  
ad valorem fee 从价费 G}tq'#]E{z  
ad valorem tariff 从价关税 T~k5` ~\(  
additional allowance 额外免税额 <mc[-To  
additional amount for unexpired risk 未过期风险的额外款额 MR90}wXE  
additional assessable profit 补加应评税利润 Uv6#d":f;  
additional assessment 补加评税 ~%4#R4&  
additional commitment 额外承担 89B1\ff  
additional commitment vote 额外承担拨款 k!]Tg"]JAh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Aa5IccR  
additional dependent parent allowance 供养父母额外免税额 Zcg=a_  
additional provision 额外拨款 `A\ !Gn?   
additional stamp duty 附加印花税 Cm;WQuv@  
additional tax 补加税罚款;补加税款 c FjC  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 c7jft|4S  
adjudged bankrupt 被裁定破产 a#=GLB_P(  
adjudicated bankrupt 裁定破产人 $4V ~hI 4  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ms*;?qtrR  
adjudication of bankruptcy 裁定破产;宣告破产 3<x_[0v`K1  
adjudication of insolvency 裁定无力偿还债务 .cA[b  
adjusted actual 经调整的实数;调整后的实数 Q1Z;vzQfg  
adjusted current assets 经调整的流动资产;调整后的流动资产 K \}xb2s  
adjusted figure 经调整的数字;调整后的数额 5Mb1==/R  
adjusted liabilities 经调整的负债;调整后的负债 '3wte9E/  
adjusted loss 经调整的亏损;调整后的亏损 31|Vb  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 nMc d(&`N  
adjusted profit 经调整的利润;调整后的利润 l}X3uy S  
adjusted surplus 经调整的盈余额;调整后的盈余额 (tEW#l'}  
adjusted value 经调整的价值;调整后的价值 (jkjj7a  
adjustment 调整;修订;理算〔保险〕 17G7r\iNYq  
adjustment centre 调剂中心 R|{6JsjG10  
adjustment lag 调整过程的时间差距;调整时差 r]'AdJFt  
adjustment mechanism 调整机制 =o=)EU{~  
adjustment of loss 亏损调整 Z94D<X"  
adjustment process 调整过程;调整程序 &l%#OI}OE  
adjustment range 调整幅度 #]I:}Q51  
administered exchange rate 受管制汇率 GZ@!jF>!u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SSi}1  
administration expenses 行政费用 KoQvC=+WI  
administration fee 手续费;行政费 J6Mm=bO5  
administration in bankruptcy 破产管理 bt#=p 7 W  
administration order 遗产管理令 .+aSa?h_  
administrator 管理人;遗产管理人 9 4W9P't  
administrator of the estate 遗产管理人 Ssaf RK$  
admission of debt 债项承认书 lN1T\  
admission of proof 接纳债权证明 z@&_3 Gl  
advance 放贷款项;垫付款项;预支款项;预付款项 0;e>kz3o  
advance account 暂支帐目;预付款帐户 XLFJ?$)Tro  
advance compensation 预付补偿金 SR~~rD|V  
advance from shareholder 股东垫款 <"CG%RGP  
advance pending reimbursement 预支以待日后付还 jKQnox+=  
advanced economy 先进经济体系 <s-_ieW'  
advancement 预付;预付财产 $|z8WCJ  
advances warrant 垫款令 t,R5FoV  
advancing 贷出 O" ['.b  
adverse balance 逆差 L4S Fu.J'  
adverse exchange 逆汇 \rADwZm  
advertisement addressed to shareholders 在报章刊登的致股东通告 ep[7#\}5  
advice for collection 托收通知书 L<QqQ"`  
advice of drawing 提款通知书;汇票通知书 " I`<s<  
advice of payment 付款通知 W3 2mAz;  
Advisory Committee [Securities and Futures Commission] p%J,af  
谘询委员会〔证券及期货事务监察委员会〕 qVJV9n  
Advisory Committee on Diversification 经济多元化谘询委员会 ^']xkS  
affidavit 誓章;遗产申报誓章 if:2sS9r  
affidavit of no receipt 述明无收款的誓章 ,_YCl09p(  
affiliate 联号;联营公司;附属公司 tTF/$`Q#*  
affiliated company 附属公司;联号;联营公司 yBauK-7*c  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RIl%p~  
affordability 负担能力 )F]E[sga  
African Development Bank [AfDB] 非洲开发银行 5Z6$90!k  
after-acquired property 事后取得的财产 z7{b>oub('  
after-hours dealing 市后交易 |; {wy  
after-tax profit 税后盈利;税后利润;税后溢利 `6 lc]r  
agency agreement 代理协议 QS_" fsyN:  
agency expenses 代理机构的开支 <J{VTk ~  
agency fee 代理费 wvJm)Mj+  
Agency Law 《代理法》 (EuHQ &<^9  
agent 代理人;承销人 InNuK0@  
agent of company 公司代理人 u Dm=W36  
agent's fee 代理人费;经纪费 K-k;`s#  
aggregate 总计;总数;总体数字 +Medu?K `  
aggregate amount 总款额;总额 W?F+QmD  
aggregate assets and liabilities 总体资产与负债 3HFsR)  
aggregate at constant price 按固定价格计算的总体数字 gjvKrg  
aggregate demand 总需求 FB6`2E%o  
aggregate gross position 总持仓量 ./[%%"  
aggregate limit 总限额  ~;il{ym  
aggregate of salaries tax 合计薪俸税 gHvxmIG  
aggregate performance 总体表现;总体业绩 _hAp@? M  
aggregate supply 总体供应 =|pQA~UU#  
aggregate surplus 总盈余 id&;  
aggregate total 整体总额 z930Wi{@  
aggregate value 总值;合计价值 @\z2FJ79w  
aggregated basis 合计基准 d1``} naNw  
aggregated net chargeable income 合计应课税入息实额 0z_e3H{P27  
aggregation 合并计算;合计;总和 PRWS[2[yk  
aggregation of incomes of husband and wife 夫妇入息合并计算 5R/k -h^`  
aggregation of property 财产的总和 t~Cul+  
agio 差价;贴水 wb.47S8  
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》 :=T+sT~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [[Qu|?KEa  
《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》 @FdtM<X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment m+"?;;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》 + Q}Y?([  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vv"_u=H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +P6q wh\v  
agreement for a settlement 授产协议 # x!47Y{  
agreement for assignment 转让协议 ;6U=fBp7<  
agreement for sale 售卖协议;买卖协议 xuv%mjQ  
agreement for sale and purchase 买卖协议 +i4S^B/8i  
agreement for the payment of interest 支付利息协议 JN$v=Ox{  
agreement for the repayment of money 还款协议 F%+/j5~^  
agreement of reinsurance 再保险协议 &^{HD }/{b  
Agricultural Bank of China 中国农业银行 Zh6bUxr  
air passenger departure tax 飞机乘客离境税 ]j~V0 1p/e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :hwZz2Dhi  
airport tax 机场税 1<\@i{;xsU  
alcohol duty 酒精税 !WR(H&uBr\  
alienation 让与;让渡;转让 JC_Y#kN@z  
alimony 生活费;赡养费 KArR.o }  
All Ordinaries Index [AOI] 所有普通股指数 gieTkZ  
all risks 全险;综合险 S}cpYjnH8  
All Sales Record for Stock Market 《股票市场成交报告》 3uZY.H+H  
Allied Capital Resources Limited 新联财务有限公司 '0p 5|[ZD  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0V1)ou84'  
allocation letter 拨款信件  -*_D!  
allocation of fund 分配款项;预留款项 FL,jlE_  
allocation of profit 利润分配;溢利分配 p'0jdb :S  
allocation warrant 拨款令 =%%\b_\L  
allotment 分配;配股 &<_*yl p  
allotment notice 股份配售通知;配股通知 e_kP=|u)g  
allotment of shares 股份分配 F@& R"-  
allowable 可获宽免;免税的 \|F4@  
allowable business loss 可扣除的营业亏损 dpDVEEs84  
allowable expenses 可扣税的支出 \j+O |#`|)  
allowance 免税额;津贴;备抵;准备金 _*>bf G  
allowance for debts 债项的免税额 J{ P<^<m_  
allowance for depreciation by wear and tear 耗损折旧免税额 >8"oO[U5>  
allowance for funeral expenses 殡殓费的免税额 ra0:Lg'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 GLp2 ?fon  
allowance for repairs and outgoings 修葺及支出方面的免税额 zcF~6-aQ  
allowance to debtor 给债务人的津贴 X};m\Bz  
alteration of capital 资本更改 8V`NQS$  
alternate trustee 候补受托人 j&6,%s-M`a  
amalgamation 合并 D^baXp8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j6%X  
ambit of charges 征税范围;收费范围 yM}}mypS  
amended valuation 经修订的估值 <Bn^+u\  
American Commodities Exchange 美国商品交易所 z\Rs?v"  
American Express Bank Limited 美国运通银行 n (7m  
American Stock Exchange 美国证券交易所 x%pC.0%  
amortization 摊销 ! @{rk p  
amount due from banks 存放银行同业的款项 ng0IRJ:3  
amount due from banks abroad 存放海外银行同业的款项 11glFe  
amount due from holding companies 控股公司欠款 &tB|l_p_-p  
amount due from local banks 存放本港银行同业的款项 X6kB R  
amount due to banks 银行同业的存款 #+N\u*-S  
amount due to banks abroad 海外银行同业的存款 g]EDL<b  
amount due to holding companies 控股公司存款 ! E` Tt[  
amount due to local banks 本港银行同业的存款 "nPmQ  
amount due to outport banks 外埠银行同业的存款 *:J#[ET,  
amount for note issue 发行纸币的款额 gcqcY  
amount of bond 担保契据的款额 4:q<<vCJv  
amount of consideration 代价款额 d)1)/Emyj  
amount of contribution 供款数额 |RDmY!9&  
amount of indebtedness 负债款额 w$n\`rQ  
amount of principal of the loan 贷款本金额 Fh9%5-t:J  
amount of rates chargeable 应征差饷数额 :@jhe8'w  
amount of share capital 股本额 .=~beTS'Vo  
amount of sums assured 承保款额 a\S"d  
amount of variation 变动幅度 r=Z#"68$  
amount of vote 拨款数额 E1IRb':  
amount payable 应付款额 hLPg=8nJ_  
amount receivable 应收款额 3G9"La,b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jIv%?8+%  
analysis 分析 @qmONQ eb  
ancillary risk 附属风险 F]]np&UV.  
annual account 周年帐目;周年帐目报表;年度决算;年结 sP$bp Z}  
annual accounting date 年结日期 xoF]r$sC8  
annual allowance 每年免税额;年积金;年度津贴;年津 <MZ$baK  
annual balance 年度余额 x|i"x+o  
annual disposable income 每年可动用收入 RBIf6oxdE  
annual estimates 周年预算 M[$(Pu  
annual fee 年费 sUN>uroi !  
annual general meeting 周年大会 }$!bD  
annual growth rate 年增率;每年增长率 pW7vY)hj  
annual long-term supplement 长期个案每年补助金 CXks~b3SD  
annual pensionable emolument 可供计算退休金的年薪 x^Tjs<#  
annual report 年报 -NtT@ +AE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qp 4.XL  
annual return 周年报表;周年申报表;每年报税表格 {[G2{ijRz  
Annual Return Rules 《周年报表规则》 e `zEsLs@  
annual review of consumer prices 每年消费物价回顾 TJ[C,ic=D  
annual roll-forward basis 逐年延展方式 vzJ69%E_  
annual salary 年薪 3#huC=zbf  
annual statement 年度报表;年度决算表 wH=  
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 `)e;bLP  
annuitant 年金受益人 F,Y,0f@4U9  
annuity 年金 Qw4P{>|Y  
annuity contract 年金合约 *vv <@+gA  
annuity on human life 人寿年金 (oX|lPD<b  
antecedent debt 先前的债项 J~KWn.  
ante-dated cheque 倒填日期支票 dl;~-'0  
anticipated expenditure 预期开支 .o91^jt  
anticipated net profit 预期纯利 yi<&'L;   
anticipated revenue 预期收入 @;kw6f:{d  
anti-inflation measure 反通货膨胀措施 @?iLz7SPk  
anti-inflationary stance 反通货膨胀立场 C\Q3vG  
apparent deficit 表面赤字 Jfa=#`    
apparent financial solvency 表面偿债能力 6TJ5G8z_  
apparent partner 表面合伙人 Af1izS3  
application for personal assessment 个人入息课税申请书 W)JUMW2|  
application of fund 资金应用 3 Yf%M66t  
application to release as liquidator and to destruct the books of accounts and documents sv\'XarM  
申请免除清盘人职务及毁灭帐簿与文件 6~zR(HzV{  
appointed actuary 委任精算师 j)ZvlRi,  
appointed auditor 委任核数师;委任审计师 SY|r'8Z%Q  
appointed trustee 委任的受托人 Yao>F--?  
appointer 委任人 K y~ 9's  
apportioned pro rata 按比例分摊 kB1]_v/  
apportionment 分配;分摊 "6_#APoP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c+?L?s`"  
apportionment formula 分摊方程式 _'<V<OjVM!  
apportionment of estate duty 遗产税的分摊 KK4>8zGR  
appraisal 估价;评估 #Z<pks2 y  
appreciable growth 可观增长 *zeY<6  
appreciable impact 显着影响 jC+>^=J(  
appreciable increase 可观增长 -B :Z(]3#\  
appreciation 增值;升值 4NN-'Z>a  
appreciation against other currencies 相对其他货币升值 mE)65@3%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iz]Vb{5n%  
appreciation tax 增值税 kwNXKn/   
appropriation 拨款;拨用;拨付 xb\(>7M6Y  
appropriation account 拨款帐目 o_&.R  
Appropriation Bill 拨款法案 7iu?Q  
appropriation-in-aid system 补助拨款办法 u/!U/|  
approved assets 核准资产 9qD/q?Hh$  
approved basket stock 认可一篮子证券 }'$6EgX  
approved budget 核准预算 ;wND?:  
approved charitable donation 认可慈善捐款 #3u3WTk+  
approved charitable institution 认可慈善机构 0CS^S1/[B`  
approved currency 核准货币;认可货币 PbxuD*LQ.  
approved estimates 核准预算 *V#v6r7<Y/  
approved estimates of expenditure 核准开支预算 iKv`[k  
approved overseas insurer 核准海外保险人 |57KTiiNLI  
approved overseas trust company 核准海外信托公司 vE/g{~[5  
approved pooled investment fund 核准汇集投资基金 #b\&Md|;  
approved provident fund scheme 认可公积金计划 g! ~&PT)*  
approved provision 核准拨款 ^% BD  
approved redeemable share 核准可赎回股份 i,rP/A^q  
approved regional stock 认可地区性证券 !jY/}M~F1  
approved retirement scheme 认可退休金计划 G&:[G>iSm^  
approved subordinated loan 核准附属贷款 $de_>  
arbitrage 套戥;套汇;套利 *E0+!  
arbitrageur 套戥者;套汇者 fOiLb.BW  
arbitrary amount 临时款项 *E:w377<}  
arrangement 措施;安排;协定 @iB**zR/  
arrears 欠款 PN2\:l+`  
arrears of pay 欠付薪酬 ?15k~1nA  
arrears of revenue 逾期未收税款;逾期未收的帐项 T[xGF/  
articles of association 组织章程;组织细则;组织章程细则 RI w6i?/I  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S#0y\  
ascertainment of profit 确定利润 }#z E`IT  
"Asia Clear" “亚洲结算系统” ?"+' OOqik  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OP |{R7uC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qM3^)U2  
Asian Development Fund [ADF] 亚洲发展基金 OdgfvHDgW  
Asian dollar bond 亚洲美元债券 RyD2LAf)J  
Asian dollar market 亚洲美元市场 mkYM/*qyM&  
Asian dollar rate 亚洲美元利率  ;Fcdjy  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <kn#`w1U'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [UNfft=K3P  
asked price 沽盘;喊价;索价;卖方报价 $>'}6?C.  
assessable income 应评税入息 )ZzwD]  
assessable loss 应评税亏损 F<BhN+U  
assessable profit 应评税利润 ;w4rwL  
assessable value 应评税值 n-,~Bp [  
assessed profit 估定利润 TC U |k ,  
assessed value 经评估价值 c}Jy'F7&f  
assessment 评税;评定;估价;评税单 m#, F%s  
assessment number 评税编号;估价编号 }@@1N3nnxV  
assessment of additional tax 补加税评税  &N0W!  
assessment of performance 业绩评估;实绩评价 SynxMUlA  
Assessor 评税主任 !IoD";Oi  
asset price bubbles 资产价格泡沫 vtR<(tOu@  
asset-backed securities 具资产保证的证券 *-Lnsi^7v  
assets accretion 资产增值 !f)'+_d  
assets and liabilities 资产与负债 S) V uT0  
assets betterment statement 资产递增表;资产改进表 .)|jBC8|}  
assets lending 实物放款;有抵押贷款 v7O{8K+  
assets of the company passing on the death 死者去世时转移的公司资产 y>2v 9;Qp  
assets pledged as security for liabilities 用作负债抵押的资产 &IT'%*Y:V  
assets portfolio 资产投资组合 {eIE|   
assets price 资产价格 mwbkXy;8  
assets quality 资产质素 g%j z,|  
assets realization 资产变现 zQ]IlMt  
assets refinancing arrangement 资产再集资安排 ;}f%bE  
assets securitization 资产证券化 K!|=)G3.`  
assets situated outside Hong Kong 在香港以外地方的资产 3I:DL#f  
assets stripping 削减资产;拆卖资产 a9QaFs"  
assets value 资产值 Aplqx vth  
assignee 承让人  t8GJ;  
assignment 转让;转让书;转让契 HH^{,53%  
assignment of interest 权益转让 W7(OrA!  
assignment of letters patent and trade mark 专利证书及商标转让 }E>2U/wpXY  
assignment of property 物业转让;物业转让书 5 F^,7A4I0  
assignment right 转让权 5 1 x^gX|  
assignor 转让人 UeHS4cW  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 68I4MZK>4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DX$`\PA  
associate member 附属会员 h^hEyrJw  
associated body corporate 相联法人团体 nkhM1y  
associated company 相联公司;联属公司 }'H Da M  
associated corporation 相联法团 BC@"WlD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] IZAbW  
公认会计师公会〔英国〕 DVTzN(gO*~  
Association of Futures Exchange Brokers 香港期货经纪协会 D>G&aQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DT9i<kl  
association of underwriters 承保人组织 v{% /aw  
assumption of control 接管 G>:l(PW:  
assurance 担保;保险;转易;转易书 KL5rF,DME  
assurance of interest 权益的转易 &-cI|  
at 19XX price 按一九XX年价格计算 rEAPlO.Yp  
at a discount 按赔价计算;按贴水价格计算;打折扣 Fof_xv9  
at a premium 按溢价计算;按升水价格计算 `=-}S+  
at call 通知付款;按通知 U#F(#3/  
at constant market price 按固定市价计算 zZiB`%  
at constant price 按固定价格计算 ? erDP8  
at cost 按成本计算 N_gjOE`x5  
at current market price 按当时市价计算;按现时市价计算 VwC, +B  
at current price 按当时价格计算;按现时价格计算 `gss(o1}  
at factor cost 按要素成本计算;按生产要素成本计算 }U^9(  
at money-of-the-day price 按付款当日价格计算 c,D'Hl6(%  
at or better 按指定或较佳价位〔买卖指令〕 #=O0-si ]P  
at par 按面值计算;平价 aY {.  
at sight 见票即付 1H[lf B  
at the close 按收市盘 PTePSj1N  
at the opening 按开市盘 YF:NRY[i  
attestation 见证;见证条款 Ak_;GvC!  
at-the-money option 平价期权 p!Gf ^  
attorney 受权人;受托代表人 \C<rg|  
attornment 新拥有人承认书 ^k)f oD  
attributable profit 可归属利润 *Lh0E/5  
attributable share value 可归属股份价值 omRd'\ RO  
Auckland Stock Exchange 奥克兰证券交易所 Y7{|EI+@  
auction 拍卖 Q|v=WC6  
auctioneer 拍卖商 cnIy*!cJs  
audit 审计;核数 6&u,.  
Audit Commission 审计署 5cfzpOqr0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p}Gk|Kjlq,  
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〕 L>L4%?  
audit review 帐目审查 d3{Zhn@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lN1zfM  
audited account 审计帐目;经审计的帐目 72{kig9c  
audited annual account 经审计的周年帐目 M>]%Iu  
audited balance sheet 经审计的资产负债表 =riP~%_ML)  
auditor 核数师;核数主任;审计师 C$(t`G  
auditor's certificate 核数师证明书;审计师证明书 !t_,x=  
auditor's report 核数师报告;审计师报告 #!hpe^t  
Aussie bond 澳元债券 dT|z)-Z`  
austerity budget 紧缩预算 >`NM?KP s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L,D!T&B  
Australia All Ordinaries Index 澳洲所有普通股票指数 h)<42Y  
Australian Dollar [AUD] 澳元 C>MoR3]  
Australian Options Market 澳大利亚期权市场 W4#:_R,&,  
Australian Securities Commission 澳洲证券事务监察委员会 ?"C]h s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q?MYX=Y6  
Australian Stock Exchange 澳大利亚证券交易所 We4 FR4`  
Austrian Schilling [ATS] 奥地利先令 \hq8/6=4s  
authentication 认证;鉴证 .(hb8 rCM  
authority to purchase 委托购买证;委购书 VAthQ<  
authorization 认可;核准;授权;授权书 (la   
authorization by direction 指示授权 lGM3?AN  
authorization by instruction 指令授权 _cJ{fYwYU  
authorization by warrant 令状授权 K9P"ncMt  
authorization of unit trust 单位信托的认可 cPN7^*  
authorized agent 指定代理人 JRiuU:=J~`  
authorized capital 法定资本 M84LbgGM%  
authorized clerk 出市员 M\<!m^~  
authorized dealer 认可交易商 ~XxD[T5  
authorized financial institution 认可财务机构 =L=#PJAPj  
authorized fund 认可基金 Z8#I  
authorized fund house 获授权的基金公司;认可基金公司 7L\GI`y  
authorized institution 认可机构 ef. lM]cO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -'0AV,{Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,-1$Vh@wM  
authorized insurer 获授权保险人;获认可承保人 Ab"uN  
authorized investment 特准投资项目 "TV.$s$.  
authorized person 获授权人 ^GAdl}  
authorized representative 获授权代表 I/> IB   
authorized share capital 法定股本 C[KU~@  
automated quotation system 自动报价系统 czb%%:EJs|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F*w|/-e  
自动交易系统〔香港期货交易所有限公司〕 .;F+ QP0  
automatic adjustment mechanism 自动调整机制 $ i&$ZdX  
automatic adjustment system 自动调整系统 ]q3Kd{B  
Automatic Clearing House 自动票据交换所 ZB2'm3'bh  
automatic exchange rates accumulation system 自动化汇率累集系统 %<"11;0tp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /j)VES  
automatic teller machine [ATM] 自动柜员机 a "DV`jn  
autopay 自动转帐 Y-Ku2m  
available assets 可用资产 ^(\Gonf<  
available fiscal reserve 现存财政储备 0B4(t6o  
available profit 可用利润 2%qn !+.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 W@C56fCa  
average 平均;平均数;海损 *0hiPj:  
average basic salary 平均基本薪金 _Ry.Wth  
average consumer expenditure 平均消费开支;一般消费开支 mce`1Tjw  
average cost 平均成本 <D dHP  
average cost of land production 增辟土地平均成本 \O8f~zA{G  
average daily turnover 平均每日成交额 /T(\}Z  
average daily wage rate 平均每日工资率 cMWO_$  
average expenditure pattern 平均开支模式 L@_">' pR  
average growth rate 平均增长率 /C:'qhY,  
average net fixed assets 固定资产平均净值 PM.SEzhm  
average of relatives 相对价格平均数 Z :9VxZ  
average price 平均价格 Riw7<j  
average propensity to consume 平均消费倾向;一般消费倾向 /h M>dkwu  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u#M)i30j  
average rate 平均率 s4gNS eA  
average revenue 平均收入;平均收益 r^E]GDz  
average stock 平均库存;平均存货 Crhi+D  
average yearly rent 平均年租 BXo|CITso  
avoidance of double taxation 避免双重课税 W^ :/0WR  
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 H 1D;:n  
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