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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: nJ-U*yz  
A share A股;甲类股份 [Vaw$c-+[y  
abatement of tax 减税;减扣免税额 e[a?5,s2  
ABN AMRO Bank N.V. 荷兰银行 :F`yAB3  
above-the-line expenditure 线上项目支出;经常预算支出 -<tfbaA  
above-the-line receipt 线上项目收入;经常预算收入 'u{DFMB-A  
ABSA Asia Limited 南非联合亚洲有限公司 d]6#pSE  
absolute change 绝对数值变更 H o;bgva  
absolute expenditure 实际开支 2E":6:Wsw  
absolute guideline figure 绝对准则数字 m@){@i2.  
absolute interest 绝对权益 <ny)yK  
absolute order of discharge 绝对破产解除令 eDPmUlC+-  
absolute profit margin 绝对利润幅度 Gv3AJ'NL  
absolute value 实值;绝对值 +kK6G#c  
absolutely vested interest 绝对既得权益 a yQB@2%  
absorbed cost 已吸收成本;已分摊成本 _7LZ\V+MLW  
absorption 吸收;分摊;合并 1Xi.OGl  
absorption rate 吸收率;摊配率;分摊率 zn@yt%PCV  
ACB Finance Limited 亚洲商业财务有限公司 + (|6Wv  
acceptable form of reciprocity 合理的互惠条件 JxM[LvVi  
acceptable rate 适当利率;适当汇率 cc^[ u+  
acceptance agreement 承兑协议 u:0M,Ye  
acceptance for honour 参加承兑 9G@ J#vsqr  
acceptor 承兑人;接受人;受票人 b];p/V# <  
acceptor for honour 参加承兑人 &_N$S2  
accident insurance 意外保险 b\O%gg\p%!  
Accident Insurance Association of Hong Kong 香港意外保险公会 i>`!W|=_  
accident insurance scheme 意外保险计划 psZAO,p  
accident year basis 意外年度基准 .\X;VWTI  
accommodation 通融;贷款 It/IDPx4ga  
accommodation bill 通融票据;空头票据 r g$2)z1  
accommodation party 汇票代发人 +/E yX =  
account balance 帐户余额;帐户结余 F};G&  
account book 帐簿 =,-&h V  
account collected in advance 预收款项 ]wQ#8}zO  
account current book 往来帐簿 BL^8gtdn  
account of after-acquired property 事后取得的财产报告 Z `)}1|~B  
account of defaulter 拖欠帐目 M[@=m[#a  
account payable 应付帐款 AGdFJ>/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \Y{^Q7!>:8  
account receivable 应收帐款 f2"1^M  
account receivable report 应收帐款报表 tM$w0Cj  
account statement 结单;帐单;会计财务报表 Mh+ym]6\(k  
account title 帐户名称;会计科目 #K3`$^0 s  
accountant's report 会计师报告 >$yqx1=jW  
Accountant's Report Rules 会计师报告规则 DVWqrK}q  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *l[;g  
Accounting Arrangements 《会计安排》 _V`Gmy[]p  
accounting basis 会计基础 RvPC7,vh  
accounting by Official Receiver 破产管理署署长呈交的帐目 }H4Z726  
Accounting Circular 《会计通告》 Rn-RMD{dh  
accounting class 会计类别 LT3ViCZ-n  
accounting date 记帐日期;会计结算日期 dlx "L%  
accounting for money 款项核算 UpU2H4  
Accounting Officer 会计主任 R}-<ZJe  
accounting period 会计报告期;会计期 +W6QtB6  
accounting policy 会计政策;会计方针 ]E hW  
accounting practice 会计惯例 VkNg Vjg  
accounting principle 会计准则 C& QT-|  
accounting record 会计记录 {|kEGq~aE  
accounting report 会计报告 o=1M<dL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6?3f+=e"~!  
Accounting Society of China 中国会计学会 =V@5W[bV  
accounting statement 会计报表 ~ j`; $o  
accounting system 会计制度;会计系统 A#y,B  
accounting transaction 会计事项;帐务交易 ;L gxL Qy;  
accounting treatment 会计处理 sr&hQ  
accounting year 会计年度 f;nO$h[Qb  
accretion 增值;添加 kT+Idu  
accrual 应计项目;应累算数目 X. =%  
accrual basis 应计制;权责发生制 Ae0jfTv  
accrual basis accounting 应计制会计;权责发生制会计 mQ@A3/=`  
accrue 应累算;应计 uP-I7l0i1  
accrued benefit 应累算利益 v{Rj,Ou  
accrued charges 应计费用 o"Dk`L2  
accrued cumulative preference share dividend 应累算的累积优先股股息 2)A% 'Akf  
accrued expenses 应累算费用 xSQ:#o=8G  
accrued interest payable 应付利息;应计未付利息 i'$V'x'k  
accrued interest receivable 应收利息;应计未收利息 VR@V3 ~  
accrued right 累算权益 {F/0pvP9  
accruing profit 应累算的利润 csPziH$wl  
accumulated fiscal reserve 累积财政储备 nYcj6?  
accumulated profit 累积利润;滚存溢利 z|o7k;raH  
accumulated reserve 累积储备 fU )@Lj1Wo  
accumulation of surplus income 累积收益盈余 #]iSh(|8  
acquired assets 既得资产 6Ch [!=p{  
acquisition 收购;购置;取得 DO#!ce  
acquisition cost 购置成本 f+/AD  
acquisition expenses 购置费用 |Mj2lZS  
acquisition of 100% interest 收购全部股权 (W~')A"hC'  
acquisition of control 取得控制权 \D9J!K82  
acquisition of fixed assets 购置固定资产 ld-Cb 3R^  
acquisition of shell “买壳” c?;YufH'j  
acquisition price 收购价 !5hNG('f  
act of God 天灾 \Tc<27-  
acting partner 执事合伙人   pE<@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8+>r!)Q+  
active partner 积极参与的合伙人 F.s*^}L[  
active trading 交投活跃 ^*{:;F@  
actual circulation 实际流通 1gA9h-'w  
actual cost 实际成本 Qd %U(|  
actual expenditure 实际开支;实际支出 w$X"E*~>8  
actual income 实际入息;实际收入;实际收益 DcO$&)Eb  
actual market 现货市场 }-ly'4=l  
actual price 现货价;实际价格 #^+C k HX  
actual profit 实际利润 A{HP*x~t  
actual quotation 实盘;实际价位;实际报价 xH\#:DLY  
actual year basis 按实际年度计算 P;V$%r`yD  
actuals 实货 X#bK.WN$  
actuarial investigation 精算调查 m+t<<5I[-  
actuarial principle 精算原则 F ka^0  
actuarial report 精算师报告 (9#$za>  
Actuarial Society of Hong Kong 香港精算学会 *?2aIz"  
actuarial valuation 精算师估值 &DX&*Xq2  
actuary 精算师 /Ria"lLv  
ad referendum agreement 暂定协议;有待覆核的协定 % Rv ;e  
ad valorem duty 从价税;按值征税 e;M#MkP7  
ad valorem duty system 从价税制 8QYP\7}o  
ad valorem fee 从价费 jf`QoK  
ad valorem tariff 从价关税 )(?,1>k`Z  
additional allowance 额外免税额 jvI!BZ  
additional amount for unexpired risk 未过期风险的额外款额 M@k8;_5  
additional assessable profit 补加应评税利润 l@ amAusE  
additional assessment 补加评税 CNo'qlvF5N  
additional commitment 额外承担 qT<OiIMj^  
additional commitment vote 额外承担拨款 B<99-7x3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kq{PM-]l  
additional dependent parent allowance 供养父母额外免税额 ")'9:c  
additional provision 额外拨款 X=8CZq4  
additional stamp duty 附加印花税 !CBvFl/v  
additional tax 补加税罚款;补加税款 Oy,7>vWQI  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H2ZRUFu  
adjudged bankrupt 被裁定破产 ~HFqAOr  
adjudicated bankrupt 裁定破产人 ;;^OKrzWW  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >TB"Ez09  
adjudication of bankruptcy 裁定破产;宣告破产 G`/5=  
adjudication of insolvency 裁定无力偿还债务 kB2]Z}   
adjusted actual 经调整的实数;调整后的实数 P}2i[m.*,  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,2|(UTv  
adjusted figure 经调整的数字;调整后的数额 Oc Gg'R7  
adjusted liabilities 经调整的负债;调整后的负债 mMNT.a  
adjusted loss 经调整的亏损;调整后的亏损 ~t>i+{J KE  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 K&Sz8# +  
adjusted profit 经调整的利润;调整后的利润 aUGRFK_6$  
adjusted surplus 经调整的盈余额;调整后的盈余额 \>DMN #  
adjusted value 经调整的价值;调整后的价值 0r=KY@D  
adjustment 调整;修订;理算〔保险〕 O`;e^PhN  
adjustment centre 调剂中心 \CY_nn|&g  
adjustment lag 调整过程的时间差距;调整时差 fEWXC|"  
adjustment mechanism 调整机制 TtWE:xE  
adjustment of loss 亏损调整 69/br @j%`  
adjustment process 调整过程;调整程序 z0jF.ub  
adjustment range 调整幅度 ;(F_2&he  
administered exchange rate 受管制汇率 3pk=c-x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]8m_+:`=  
administration expenses 行政费用 <o aVI?  
administration fee 手续费;行政费 Vx~N`|yY  
administration in bankruptcy 破产管理 # :)yh]MP  
administration order 遗产管理令 pX/42W  
administrator 管理人;遗产管理人 )y .1}R2[  
administrator of the estate 遗产管理人 7m<;"e)  
admission of debt 债项承认书 tO@n3"O  
admission of proof 接纳债权证明 ?V{AP&#M$x  
advance 放贷款项;垫付款项;预支款项;预付款项 $`wo8A|)  
advance account 暂支帐目;预付款帐户 b9%G"?~Zz  
advance compensation 预付补偿金 X!AD]sK  
advance from shareholder 股东垫款 GyVRe]<>B  
advance pending reimbursement 预支以待日后付还 Edp%z"J;C  
advanced economy 先进经济体系 e8Y;~OAj[  
advancement 预付;预付财产 s"xiGp9  
advances warrant 垫款令 <5xlP:Cx  
advancing 贷出 O-N@HZC  
adverse balance 逆差 tLD(%s_  
adverse exchange 逆汇 GGWdMGI/  
advertisement addressed to shareholders 在报章刊登的致股东通告 4g "_E  
advice for collection 托收通知书 a3Fe42G2c|  
advice of drawing 提款通知书;汇票通知书 '",+2=JJ  
advice of payment 付款通知 }#Q?\  
Advisory Committee [Securities and Futures Commission] |EjMpRNE  
谘询委员会〔证券及期货事务监察委员会〕 ar%!h~  
Advisory Committee on Diversification 经济多元化谘询委员会 2," (  
affidavit 誓章;遗产申报誓章 p%]ZG,  
affidavit of no receipt 述明无收款的誓章 Jg2*$gL;_  
affiliate 联号;联营公司;附属公司 m~<<ok_  
affiliated company 附属公司;联号;联营公司 UWPzRk#s"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l2S1?*  
affordability 负担能力 3c|u2Pl  
African Development Bank [AfDB] 非洲开发银行 m35$4  
after-acquired property 事后取得的财产 M,R**z  
after-hours dealing 市后交易 N+#lS7  
after-tax profit 税后盈利;税后利润;税后溢利 YM`I&!n  
agency agreement 代理协议 5i eF8F%  
agency expenses 代理机构的开支 OngUZMgdb  
agency fee 代理费 ^rX5C2}G\D  
Agency Law 《代理法》 }TDoQ]P  
agent 代理人;承销人 C}D\^(nLu.  
agent of company 公司代理人 B']}n`g  
agent's fee 代理人费;经纪费 "Ei' FM  
aggregate 总计;总数;总体数字 BM+>.  
aggregate amount 总款额;总额 {I9<W'k{  
aggregate assets and liabilities 总体资产与负债 i\yp(tE%^  
aggregate at constant price 按固定价格计算的总体数字 _KSlIgQ }0  
aggregate demand 总需求 @@QB,VS;{<  
aggregate gross position 总持仓量 bPL.8hX   
aggregate limit 总限额 U~l.%mui  
aggregate of salaries tax 合计薪俸税 b&_u+g  
aggregate performance 总体表现;总体业绩 -nL!#R{e  
aggregate supply 总体供应 X[;-SXq  
aggregate surplus 总盈余 d+iV19#i  
aggregate total 整体总额 +)06*"I  
aggregate value 总值;合计价值 ./r#\X)dc  
aggregated basis 合计基准 8IQqDEY^  
aggregated net chargeable income 合计应课税入息实额 -NL=^O$G  
aggregation 合并计算;合计;总和 y/\0qQ/  
aggregation of incomes of husband and wife 夫妇入息合并计算 1<n'F H3  
aggregation of property 财产的总和 j3$\+<m]  
agio 差价;贴水 Ae3=o8p  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 tsys</E&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G{!adBna  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #BOLq`9 f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ` & {  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /8Xd2-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <3WaFi u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rT/4w#_3  
agreement for a settlement 授产协议 8HxtmFqG  
agreement for assignment 转让协议 pY"&=I79tb  
agreement for sale 售卖协议;买卖协议 :3 p&h[M  
agreement for sale and purchase 买卖协议 @Z[XV"w|  
agreement for the payment of interest 支付利息协议 k>W}9^ cK  
agreement for the repayment of money 还款协议 & Do|Hw  
agreement of reinsurance 再保险协议 #}8 x  
Agricultural Bank of China 中国农业银行 [`/d$V!e  
air passenger departure tax 飞机乘客离境税 %;-r->  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yE=tuHv(0  
airport tax 机场税 !IAd.<,  
alcohol duty 酒精税 Zf *DC~E_  
alienation 让与;让渡;转让 u7G9 eN  
alimony 生活费;赡养费 f)9{D[InM^  
All Ordinaries Index [AOI] 所有普通股指数 ZD`p$:pT  
all risks 全险;综合险 RuBL_Vi  
All Sales Record for Stock Market 《股票市场成交报告》 7Pp~)Kq=  
Allied Capital Resources Limited 新联财务有限公司 b[;Zl<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Bm:N@wg  
allocation letter 拨款信件 'M=c-{f~  
allocation of fund 分配款项;预留款项 skzTw66W.  
allocation of profit 利润分配;溢利分配 M?I^Od'8  
allocation warrant 拨款令 96 P3B}Dk  
allotment 分配;配股 ;: 4PT~\*  
allotment notice 股份配售通知;配股通知 Z0!yTM/C  
allotment of shares 股份分配 $geDB~ 2>  
allowable 可获宽免;免税的 Q~#[_Upkc  
allowable business loss 可扣除的营业亏损 wU(N<9  
allowable expenses 可扣税的支出 _]q%Hve  
allowance 免税额;津贴;备抵;准备金 =CGB}qU l0  
allowance for debts 债项的免税额 em, j>qp  
allowance for depreciation by wear and tear 耗损折旧免税额 r;'Vy0?AL  
allowance for funeral expenses 殡殓费的免税额 b+!I_g4P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 <cNg_ZZ;8  
allowance for repairs and outgoings 修葺及支出方面的免税额 gVU&Yl~/^  
allowance to debtor 给债务人的津贴 :!WKD@]  
alteration of capital 资本更改 -h1FrDBt  
alternate trustee 候补受托人 ~9h/{$  
amalgamation 合并 ZB5u\NpcW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v3Xt<I=4y  
ambit of charges 征税范围;收费范围 _ H$^m#h  
amended valuation 经修订的估值 y1*z," dx  
American Commodities Exchange 美国商品交易所 GkYD:o=qx  
American Express Bank Limited 美国运通银行 `bMwt?[*  
American Stock Exchange 美国证券交易所 S/H!a:_5r  
amortization 摊销 3lo.YLP^  
amount due from banks 存放银行同业的款项 .p?kAf`  
amount due from banks abroad 存放海外银行同业的款项 )uxXG `,h  
amount due from holding companies 控股公司欠款 8Ssk>M*  
amount due from local banks 存放本港银行同业的款项 @$] CC1Y  
amount due to banks 银行同业的存款 r}~|,O3bc'  
amount due to banks abroad 海外银行同业的存款 d_w^u|(K  
amount due to holding companies 控股公司存款 `@#,5S$ E  
amount due to local banks 本港银行同业的存款 Qu6Q)dZ<  
amount due to outport banks 外埠银行同业的存款 UukHz}(E  
amount for note issue 发行纸币的款额 ~RIn7/A  
amount of bond 担保契据的款额 1EcXvT=  
amount of consideration 代价款额 n1+,Pe*)  
amount of contribution 供款数额 bP3S{Jt-|  
amount of indebtedness 负债款额 ^_o9%)RL(  
amount of principal of the loan 贷款本金额 ]YqeI*BX  
amount of rates chargeable 应征差饷数额 [bZASeh  
amount of share capital 股本额 <lFQ4<"m  
amount of sums assured 承保款额 s\dhQZw3  
amount of variation 变动幅度 Zg2F%f$Y  
amount of vote 拨款数额 /Q*cyLv  
amount payable 应付款额 m~U2 L  
amount receivable 应收款额 eHQ3K#M#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oNa*|CSE>  
analysis 分析 & GM&,  
ancillary risk 附属风险 vddh 2G  
annual account 周年帐目;周年帐目报表;年度决算;年结 BBUXoz  
annual accounting date 年结日期 i=DoK{`L  
annual allowance 每年免税额;年积金;年度津贴;年津 \[F4ooe  
annual balance 年度余额 .>bvI1  
annual disposable income 每年可动用收入 s\#eD0|  
annual estimates 周年预算 1h0cId8d  
annual fee 年费 -YfpfNt  
annual general meeting 周年大会 jm$v0=W9#  
annual growth rate 年增率;每年增长率 5p5S_%R$e  
annual long-term supplement 长期个案每年补助金 ?Rg8u  
annual pensionable emolument 可供计算退休金的年薪 B}A7Usm  
annual report 年报 Bvy(vc=UDW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q"%;),@  
annual return 周年报表;周年申报表;每年报税表格 "i3Q)$"S  
Annual Return Rules 《周年报表规则》 FdVWj 5 $a  
annual review of consumer prices 每年消费物价回顾 +5C*i@v  
annual roll-forward basis 逐年延展方式 )Og,VXEB  
annual salary 年薪 KtY_m`DY4R  
annual statement 年度报表;年度决算表 ecl$z6'c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IsjD-t  
annuitant 年金受益人 vJE>H4qPmD  
annuity 年金 JJe?Zu\  
annuity contract 年金合约 %U$PcHOo  
annuity on human life 人寿年金 2gC.Z:}  
antecedent debt 先前的债项 is,r:  
ante-dated cheque 倒填日期支票 ]/C1pG*o  
anticipated expenditure 预期开支 ob3Z I  
anticipated net profit 预期纯利 l|onH;g\  
anticipated revenue 预期收入 <D!\"C  
anti-inflation measure 反通货膨胀措施 K;}h u(*\]  
anti-inflationary stance 反通货膨胀立场 |Y42ZOK0  
apparent deficit 表面赤字 #H1ng<QV  
apparent financial solvency 表面偿债能力 E%E3h1Ua  
apparent partner 表面合伙人 g,seqh%  
application for personal assessment 个人入息课税申请书 j)[ w X  
application of fund 资金应用 R9B!F{! 5  
application to release as liquidator and to destruct the books of accounts and documents 4lqowg0  
申请免除清盘人职务及毁灭帐簿与文件 q>X%MN y  
appointed actuary 委任精算师 bWAVBF  
appointed auditor 委任核数师;委任审计师 u  teI[Q  
appointed trustee 委任的受托人 (&x#VmDL  
appointer 委任人 K[( h2&  
apportioned pro rata 按比例分摊 &v#*  
apportionment 分配;分摊 #[a+m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8`/nk `;  
apportionment formula 分摊方程式 (!^(74  
apportionment of estate duty 遗产税的分摊 o]vU(j_Ju  
appraisal 估价;评估 B[R1XpB7  
appreciable growth 可观增长 $A/$M\ :  
appreciable impact 显着影响 Wi?37EHr  
appreciable increase 可观增长 b1A8 -![  
appreciation 增值;升值 X)K3X:~L+  
appreciation against other currencies 相对其他货币升值 Jc:gNQCsP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -r!N; s$t  
appreciation tax 增值税 2nFSu9}+r  
appropriation 拨款;拨用;拨付 XdDy0e4{%<  
appropriation account 拨款帐目 .CL\``  
Appropriation Bill 拨款法案 6jRUkI-!  
appropriation-in-aid system 补助拨款办法 1x^(vn#=  
approved assets 核准资产 -$]Tn#`Fb  
approved basket stock 认可一篮子证券 ?r,lgaw  
approved budget 核准预算 u}7#3JfLn  
approved charitable donation 认可慈善捐款 ttwfWfX  
approved charitable institution 认可慈善机构 IaU  
approved currency 核准货币;认可货币 uW8LG\Z>D5  
approved estimates 核准预算 b]NSCu*)s  
approved estimates of expenditure 核准开支预算 G^]7!:0  
approved overseas insurer 核准海外保险人 jI8qiZ);~  
approved overseas trust company 核准海外信托公司 yBPaGZ{f  
approved pooled investment fund 核准汇集投资基金 `.FvuwP  
approved provident fund scheme 认可公积金计划 P"<HxT?  
approved provision 核准拨款 bw8~p%l?  
approved redeemable share 核准可赎回股份 (Hcd{]M~  
approved regional stock 认可地区性证券 &a>fZ^Y=k  
approved retirement scheme 认可退休金计划 T{iv4`'  
approved subordinated loan 核准附属贷款 EEaf/D/jt  
arbitrage 套戥;套汇;套利 2B# ]z  
arbitrageur 套戥者;套汇者 ,4-)  e  
arbitrary amount 临时款项 )k.[Ve  
arrangement 措施;安排;协定 'wd-!aZAd  
arrears 欠款 SY` U]-h  
arrears of pay 欠付薪酬 Ua^'KRSO  
arrears of revenue 逾期未收税款;逾期未收的帐项 lglC1W-q  
articles of association 组织章程;组织细则;组织章程细则 - T,;Fr'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /h ef3DV5I  
ascertainment of profit 确定利润 (=H%VXQH  
"Asia Clear" “亚洲结算系统” NY'sZTM&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (o1*7_]e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >C`b 4xQ  
Asian Development Fund [ADF] 亚洲发展基金 L44/eyrp  
Asian dollar bond 亚洲美元债券 3+<}Hm+  
Asian dollar market 亚洲美元市场 8xQ5[Ov  
Asian dollar rate 亚洲美元利率 zUM;Qwl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *N .f_s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (I d]'w4  
asked price 沽盘;喊价;索价;卖方报价 af61!?K  
assessable income 应评税入息 ey@]B5  
assessable loss 应评税亏损 o yBBW?m  
assessable profit 应评税利润 ;~$_A4;  
assessable value 应评税值 Zu\(XN?62  
assessed profit 估定利润 Uj)~>V'  
assessed value 经评估价值 iw\RQ 0  
assessment 评税;评定;估价;评税单 *7C t#GC  
assessment number 评税编号;估价编号 +-=w`  
assessment of additional tax 补加税评税 ; /fZh:V2  
assessment of performance 业绩评估;实绩评价 Cg/L/0Ak  
Assessor 评税主任 zo-hH8J:  
asset price bubbles 资产价格泡沫 ~n$VCLa  
asset-backed securities 具资产保证的证券 ,~-"EQT  
assets accretion 资产增值 P {x`eD0  
assets and liabilities 资产与负债 F$UvYy4O d  
assets betterment statement 资产递增表;资产改进表 8,pnm  
assets lending 实物放款;有抵押贷款 )oJn@82C|  
assets of the company passing on the death 死者去世时转移的公司资产 L'LZK  
assets pledged as security for liabilities 用作负债抵押的资产 $9DV }  
assets portfolio 资产投资组合 sv0) sL  
assets price 资产价格 wR\Y+Z   
assets quality 资产质素 wRn]  
assets realization 资产变现 [];*9vxW  
assets refinancing arrangement 资产再集资安排 ab!,)^  
assets securitization 资产证券化 5-M E Oy(  
assets situated outside Hong Kong 在香港以外地方的资产 b-8{bP]n  
assets stripping 削减资产;拆卖资产 Z~o6%_xe  
assets value 资产值 \WG6\Zg0A  
assignee 承让人 |*5Kfxq  
assignment 转让;转让书;转让契 cF9bSY_Eh  
assignment of interest 权益转让 Xm./XC  
assignment of letters patent and trade mark 专利证书及商标转让 P08=?  
assignment of property 物业转让;物业转让书 [R[]&\W  
assignment right 转让权 -t_t3aU|  
assignor 转让人 bT<if@h-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )<bgZ, v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )-q#hY  
associate member 附属会员 dd#=_xe  
associated body corporate 相联法人团体 \jDD=ew  
associated company 相联公司;联属公司 ufE;rcYE  
associated corporation 相联法团 QS:dr."k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eAh~ `  
公认会计师公会〔英国〕 `LU[+F8<  
Association of Futures Exchange Brokers 香港期货经纪协会 B#Cb`b"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tLXwszR0r  
association of underwriters 承保人组织 )?#*GMWU  
assumption of control 接管 ;/w-7O:  
assurance 担保;保险;转易;转易书 a>x3UVf_  
assurance of interest 权益的转易 fvn`$  
at 19XX price 按一九XX年价格计算 xT7JGQ[|  
at a discount 按赔价计算;按贴水价格计算;打折扣 FES_:?.0  
at a premium 按溢价计算;按升水价格计算 k%|7H,7  
at call 通知付款;按通知 u`I&&  
at constant market price 按固定市价计算 @>n7  
at constant price 按固定价格计算 kR2kV"-l  
at cost 按成本计算 pvdM3+6  
at current market price 按当时市价计算;按现时市价计算 !"~x.LX \  
at current price 按当时价格计算;按现时价格计算 (jbHV.]P9  
at factor cost 按要素成本计算;按生产要素成本计算 2Wwzcvs@  
at money-of-the-day price 按付款当日价格计算 @v^;,cu'8  
at or better 按指定或较佳价位〔买卖指令〕 -`nQa$N-  
at par 按面值计算;平价  xE.K  
at sight 见票即付 #9-qF9M  
at the close 按收市盘 u~WBu|  
at the opening 按开市盘 npC:SrI%  
attestation 见证;见证条款 "mlVs/nsyG  
at-the-money option 平价期权 E9e|+$  
attorney 受权人;受托代表人 iV#sMJN9  
attornment 新拥有人承认书 %M8 m 8 )  
attributable profit 可归属利润 7kX;|NA1  
attributable share value 可归属股份价值 UnSi=uj  
Auckland Stock Exchange 奥克兰证券交易所 Fk(nf9M%  
auction 拍卖 _L }k.  
auctioneer 拍卖商 to-DXT.  
audit 审计;核数 m)l<2 `CM  
Audit Commission 审计署 B:Y"X:Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] iNj*G j  
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〕 g\_J  
audit review 帐目审查 'sb&xj`d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O# n<`;W  
audited account 审计帐目;经审计的帐目 !C13E lf  
audited annual account 经审计的周年帐目 |q0F*\z3  
audited balance sheet 经审计的资产负债表 M)sM G C  
auditor 核数师;核数主任;审计师 /4Ud6gscf  
auditor's certificate 核数师证明书;审计师证明书 (QS4<J"  
auditor's report 核数师报告;审计师报告 8t)5b.PS  
Aussie bond 澳元债券 .V~z6  
austerity budget 紧缩预算 jSi\/(E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M_ *KA  
Australia All Ordinaries Index 澳洲所有普通股票指数 O5X@'.#rU  
Australian Dollar [AUD] 澳元 Ruy qB>[o  
Australian Options Market 澳大利亚期权市场 N_jpCCG~  
Australian Securities Commission 澳洲证券事务监察委员会 lICpfcc(+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p;#@#>h  
Australian Stock Exchange 澳大利亚证券交易所 4FwtC"G3  
Austrian Schilling [ATS] 奥地利先令 h 8Shf"  
authentication 认证;鉴证 @fz0-vT,  
authority to purchase 委托购买证;委购书 Z`jc*jgy  
authorization 认可;核准;授权;授权书 $2!|e,x  
authorization by direction 指示授权 vs=8x\W  
authorization by instruction 指令授权 *vFXe_.  
authorization by warrant 令状授权 !*I0}I ~  
authorization of unit trust 单位信托的认可 )gNS%t c*K  
authorized agent 指定代理人 h"#[{$(  
authorized capital 法定资本 3[_zz;Y*d  
authorized clerk 出市员 9):h %o  
authorized dealer 认可交易商 2TQyQ%  
authorized financial institution 认可财务机构 MSQz,nn  
authorized fund 认可基金 {>EM=ZZfg  
authorized fund house 获授权的基金公司;认可基金公司 \S5YS2,P  
authorized institution 认可机构 +K2p2Dw(k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9Rf})$o+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^9_4#Ep(  
authorized insurer 获授权保险人;获认可承保人 tJ 3Hg8;  
authorized investment 特准投资项目 qoZUX3{  
authorized person 获授权人 6h5DvSO  
authorized representative 获授权代表 5vP=Wf cW  
authorized share capital 法定股本 FdwlRuG  
automated quotation system 自动报价系统 \d :AV(u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5xb1FH d:  
自动交易系统〔香港期货交易所有限公司〕 P3e}G-Oz  
automatic adjustment mechanism 自动调整机制 @#u'z ~a)  
automatic adjustment system 自动调整系统 :`Sd5b>  
Automatic Clearing House 自动票据交换所 +HAd=DU  
automatic exchange rates accumulation system 自动化汇率累集系统 "pA24Ze  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yb/v?q?Fk  
automatic teller machine [ATM] 自动柜员机 TyGsSc  
autopay 自动转帐 %f-Uwq&}Y"  
available assets 可用资产 A#;TY:D2  
available fiscal reserve 现存财政储备 KkK !E  
available profit 可用利润 V;N'?Gu  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 PR+L6DT_  
average 平均;平均数;海损 U"T>L  
average basic salary 平均基本薪金 s[dq-pc "  
average consumer expenditure 平均消费开支;一般消费开支 +.3,(l  
average cost 平均成本 a_V.mu6h6p  
average cost of land production 增辟土地平均成本 S\jIs[Dz  
average daily turnover 平均每日成交额 7 'B9z/  
average daily wage rate 平均每日工资率 W)LtnD2 w  
average expenditure pattern 平均开支模式 (R{|*:KP  
average growth rate 平均增长率 *K#Ci1Q  
average net fixed assets 固定资产平均净值 o[Gp*o\  
average of relatives 相对价格平均数 +M s`C)f  
average price 平均价格 }L|cg2y  
average propensity to consume 平均消费倾向;一般消费倾向 7g%.:H =  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^U;r>[T9h  
average rate 平均率 =@\Li)Y  
average revenue 平均收入;平均收益 nqv#?>Z^OT  
average stock 平均库存;平均存货 e0e3b]  
average yearly rent 平均年租 CqAv^n7 }  
avoidance of double taxation 避免双重课税 vyhxS.[9  
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 tj< 0q<is  
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