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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: Y14W?|KOB  
A share A股;甲类股份 g=$1cC+(  
abatement of tax 减税;减扣免税额 ''Cay0h  
ABN AMRO Bank N.V. 荷兰银行  ,qYJioWX  
above-the-line expenditure 线上项目支出;经常预算支出 eR3$i)5  
above-the-line receipt 线上项目收入;经常预算收入 ryFxn|4  
ABSA Asia Limited 南非联合亚洲有限公司 DmOyBtj  
absolute change 绝对数值变更 f0BdXsV#g  
absolute expenditure 实际开支 ^J\~XYg{7  
absolute guideline figure 绝对准则数字 `ck$t5:6sp  
absolute interest 绝对权益 Z%n(O(^L  
absolute order of discharge 绝对破产解除令 ZE/o?4k*c1  
absolute profit margin 绝对利润幅度 FTeu~<KpM  
absolute value 实值;绝对值 F<(i.o(  
absolutely vested interest 绝对既得权益 Z%x\~ )~  
absorbed cost 已吸收成本;已分摊成本 ]hbyELs  
absorption 吸收;分摊;合并 ._+J_ts  
absorption rate 吸收率;摊配率;分摊率 B0ndcB-  
ACB Finance Limited 亚洲商业财务有限公司 QQV~?iW{~  
acceptable form of reciprocity 合理的互惠条件 al[n, u  
acceptable rate 适当利率;适当汇率 X 51Yfr  
acceptance agreement 承兑协议 iT)z_  
acceptance for honour 参加承兑 A4]s~Ur  
acceptor 承兑人;接受人;受票人 xSBc-u#< G  
acceptor for honour 参加承兑人 eVM/uDD  
accident insurance 意外保险 dF~8XYo  
Accident Insurance Association of Hong Kong 香港意外保险公会 [V) L  
accident insurance scheme 意外保险计划 u3o#{~E/#  
accident year basis 意外年度基准 EVNY*&p  
accommodation 通融;贷款 L^{|uP15N  
accommodation bill 通融票据;空头票据 PtTHPAKj  
accommodation party 汇票代发人 gL3"Gg3  
account balance 帐户余额;帐户结余 5efpeu  
account book 帐簿 nM0[P6p  
account collected in advance 预收款项 j8sH#b7Z  
account current book 往来帐簿 /-i !;!  
account of after-acquired property 事后取得的财产报告 6HlePTf8  
account of defaulter 拖欠帐目 ,yTjU{<"  
account payable 应付帐款 yOwA8^q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c~v~2DM  
account receivable 应收帐款 %bdjBa}  
account receivable report 应收帐款报表 "1-}A(X  
account statement 结单;帐单;会计财务报表 _IdRF5<4  
account title 帐户名称;会计科目 |#*'H*W  
accountant's report 会计师报告 o#hjvg  
Accountant's Report Rules 会计师报告规则 H~E(JLcU  
accounting and auditing procedure 会计与审计程序;会计与核数程序 1Zi,b  
Accounting Arrangements 《会计安排》 r]0 lo-  
accounting basis 会计基础 5A4&+rdU  
accounting by Official Receiver 破产管理署署长呈交的帐目 0p@k({]<  
Accounting Circular 《会计通告》 +EAT:,  
accounting class 会计类别 Uk,g JR  
accounting date 记帐日期;会计结算日期 <3j"&i]Tm*  
accounting for money 款项核算 (X?/"lC)  
Accounting Officer 会计主任 q`G,L(  
accounting period 会计报告期;会计期 P06R JE  
accounting policy 会计政策;会计方针 ?]4>rl}  
accounting practice 会计惯例 o,P.& m{?  
accounting principle 会计准则 ]]"jw{W}A  
accounting record 会计记录 %H+\>raLz  
accounting report 会计报告 Z?O *'#yn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {b@KYR9K  
Accounting Society of China 中国会计学会 ,do58i K  
accounting statement 会计报表 8dlw-Q'S  
accounting system 会计制度;会计系统 @e'5E^  
accounting transaction 会计事项;帐务交易 N72Yq)(  
accounting treatment 会计处理 L =8+_0  
accounting year 会计年度 ?Q72;/$  
accretion 增值;添加 Q 3y;$"  
accrual 应计项目;应累算数目  3S&U!  
accrual basis 应计制;权责发生制 }>[G5[ \  
accrual basis accounting 应计制会计;权责发生制会计 TET`b7G  
accrue 应累算;应计 _Um d  
accrued benefit 应累算利益 .%82P(  
accrued charges 应计费用 FP Jd|  
accrued cumulative preference share dividend 应累算的累积优先股股息 e*.b3 z  
accrued expenses 应累算费用 VnT>K9&3  
accrued interest payable 应付利息;应计未付利息 SnYLdwgl  
accrued interest receivable 应收利息;应计未收利息 U`]T~9I  
accrued right 累算权益 G5FaYL.7  
accruing profit 应累算的利润 ZKdeB3D  
accumulated fiscal reserve 累积财政储备 Y1arX^Zb  
accumulated profit 累积利润;滚存溢利 ?}B:  
accumulated reserve 累积储备 QL$S4 J"  
accumulation of surplus income 累积收益盈余 %xQ.7~  
acquired assets 既得资产 .WQ+AE8Q  
acquisition 收购;购置;取得 :F?x)"WoQ+  
acquisition cost 购置成本 8j4z{+'TQ  
acquisition expenses 购置费用 1c@} C+F+  
acquisition of 100% interest 收购全部股权 *;XWLd#  
acquisition of control 取得控制权 Y+3!f#exm  
acquisition of fixed assets 购置固定资产 w2xG_q  
acquisition of shell “买壳” u@3y&b  
acquisition price 收购价 ov\HsTeZ  
act of God 天灾 o5n^!gi4  
acting partner 执事合伙人 GTJ{h  
active market 买卖活跃的市场;交投畅旺的市场;旺市 {bPV)RL:  
active partner 积极参与的合伙人 WW@d:R  
active trading 交投活跃 rP(eva  
actual circulation 实际流通 Ou>vX[{  
actual cost 实际成本 )}L??|#  
actual expenditure 实际开支;实际支出 BJS-Jy$-  
actual income 实际入息;实际收入;实际收益 |~ _'V "  
actual market 现货市场 ^bLRVp1  
actual price 现货价;实际价格 9V.u-^o&  
actual profit 实际利润 \`w4|T  
actual quotation 实盘;实际价位;实际报价 u(!&:A9JFd  
actual year basis 按实际年度计算 z7-k`(l4  
actuals 实货 @WKzX41'  
actuarial investigation 精算调查 O0PJ6:9P  
actuarial principle 精算原则 m5D"A D  
actuarial report 精算师报告 9Ok9bC'?8@  
Actuarial Society of Hong Kong 香港精算学会 y4Er @8I`  
actuarial valuation 精算师估值 i7LJ&g/)  
actuary 精算师 9RwawTM  
ad referendum agreement 暂定协议;有待覆核的协定 &Sp -w?kM  
ad valorem duty 从价税;按值征税 ;;)`c/$  
ad valorem duty system 从价税制 {>bW>RO)  
ad valorem fee 从价费 tW;:-  
ad valorem tariff 从价关税 s[Ur~Wvn  
additional allowance 额外免税额 1J? dK|% b  
additional amount for unexpired risk 未过期风险的额外款额 DKm Z  
additional assessable profit 补加应评税利润 mw^7oO#  
additional assessment 补加评税 Y[SU&LM  
additional commitment 额外承担 |/ }\6L]  
additional commitment vote 额外承担拨款 y3<Y?M4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1h7+@#<:a  
additional dependent parent allowance 供养父母额外免税额 ]/cd;u  
additional provision 额外拨款 n$(p-po  
additional stamp duty 附加印花税 b|5w]<?'  
additional tax 补加税罚款;补加税款 auWXgkwZs/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 t]-uw-E  
adjudged bankrupt 被裁定破产 _u}4j9T  
adjudicated bankrupt 裁定破产人 ejXMKPE;  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *U#m+@\0  
adjudication of bankruptcy 裁定破产;宣告破产 T$= 4O9G  
adjudication of insolvency 裁定无力偿还债务 90xk$3(  
adjusted actual 经调整的实数;调整后的实数 BN,>&1I  
adjusted current assets 经调整的流动资产;调整后的流动资产 0W^dhYO  
adjusted figure 经调整的数字;调整后的数额 {k(eNr,  
adjusted liabilities 经调整的负债;调整后的负债 q:8_]Qt  
adjusted loss 经调整的亏损;调整后的亏损 voe7l+Xk  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 3CE[(   
adjusted profit 经调整的利润;调整后的利润 a8AYcE b  
adjusted surplus 经调整的盈余额;调整后的盈余额 yA[({2%  
adjusted value 经调整的价值;调整后的价值 B ZMu[M  
adjustment 调整;修订;理算〔保险〕 `)4a[thp  
adjustment centre 调剂中心 y]e>E  
adjustment lag 调整过程的时间差距;调整时差 :"o o>  
adjustment mechanism 调整机制 e &9F\e  
adjustment of loss 亏损调整 2-0$FQ@/  
adjustment process 调整过程;调整程序 +1 eCvt:,  
adjustment range 调整幅度 +2C?9:bH  
administered exchange rate 受管制汇率 kVS?RHR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ov82ibp_1  
administration expenses 行政费用 #2xSyOrmf  
administration fee 手续费;行政费 Rb}KZ+o "Z  
administration in bankruptcy 破产管理 Tx%VU8\?n  
administration order 遗产管理令 b @;.F!x  
administrator 管理人;遗产管理人 pe&UQ C^  
administrator of the estate 遗产管理人 ]=F8p2w?  
admission of debt 债项承认书 :1 )DqoAJ  
admission of proof 接纳债权证明 O''y>N9  
advance 放贷款项;垫付款项;预支款项;预付款项 o0z67(N&g  
advance account 暂支帐目;预付款帐户 /b,TpuM^  
advance compensation 预付补偿金 TQ9D68 ,  
advance from shareholder 股东垫款 iwY'4 Z e  
advance pending reimbursement 预支以待日后付还 YW; Hk1  
advanced economy 先进经济体系 N6Z{BLZ  
advancement 预付;预付财产 P|jF6?C  
advances warrant 垫款令 =GR 'V  
advancing 贷出 Dmdy=&G  
adverse balance 逆差 ;2giZ\  
adverse exchange 逆汇 f*xpE`&  
advertisement addressed to shareholders 在报章刊登的致股东通告 <JI& {1  
advice for collection 托收通知书 y~<@x.  
advice of drawing 提款通知书;汇票通知书 o'%e I  
advice of payment 付款通知 } PeZO!K  
Advisory Committee [Securities and Futures Commission] 1q.(69M  
谘询委员会〔证券及期货事务监察委员会〕 p D=w >"  
Advisory Committee on Diversification 经济多元化谘询委员会 tu%[p 4   
affidavit 誓章;遗产申报誓章 ]qw0V   
affidavit of no receipt 述明无收款的誓章 bZipm(e  
affiliate 联号;联营公司;附属公司 ")lw9t`  
affiliated company 附属公司;联号;联营公司 hh.Q\qhubB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #-cTc&$O;  
affordability 负担能力 *9gD*AnM,  
African Development Bank [AfDB] 非洲开发银行 RM*f|j  
after-acquired property 事后取得的财产 0&fl#]oCE  
after-hours dealing 市后交易 /owO@~G  
after-tax profit 税后盈利;税后利润;税后溢利 #^mqQRpgq  
agency agreement 代理协议 ^~ L}<]  
agency expenses 代理机构的开支 ?Hy+'sq[  
agency fee 代理费 :]eb<J  
Agency Law 《代理法》 Bo\D.a(T  
agent 代理人;承销人 2>hz_o{5',  
agent of company 公司代理人 . \5$MIF  
agent's fee 代理人费;经纪费 (%< 'A  
aggregate 总计;总数;总体数字 ]re'LC!d  
aggregate amount 总款额;总额 $EBb"+Y'T  
aggregate assets and liabilities 总体资产与负债 Jfg7\&|  
aggregate at constant price 按固定价格计算的总体数字 NO>k  
aggregate demand 总需求 s'_,:R\VM>  
aggregate gross position 总持仓量 ms~8QL  
aggregate limit 总限额 )fh0&Y; R  
aggregate of salaries tax 合计薪俸税 &:#m&,tQ  
aggregate performance 总体表现;总体业绩 .]76!(fWZ  
aggregate supply 总体供应 ( v#pj8aE  
aggregate surplus 总盈余 Rs$5PdH  
aggregate total 整体总额 (a{ZJI8_  
aggregate value 总值;合计价值 !E& MBAKy  
aggregated basis 合计基准 =l`OHTg  
aggregated net chargeable income 合计应课税入息实额 Rf[V)x  
aggregation 合并计算;合计;总和 RazBc.o<  
aggregation of incomes of husband and wife 夫妇入息合并计算  . gT4_  
aggregation of property 财产的总和 &2.+I go|G  
agio 差价;贴水 C}CKnkMMD  
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》 V,LVB_6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m4/}Jx[  
《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》 J4yt N3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QB1M3b  
《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_}/ Pn$1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ; Zq/eiB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?y-s20Kd  
agreement for a settlement 授产协议 A 0#Y, 1  
agreement for assignment 转让协议 yr4ou  
agreement for sale 售卖协议;买卖协议 mtw9AoO  
agreement for sale and purchase 买卖协议 g"y?nF.&F  
agreement for the payment of interest 支付利息协议 n,KA&)/s  
agreement for the repayment of money 还款协议 aR:<<IF\  
agreement of reinsurance 再保险协议 LV.&>@*  
Agricultural Bank of China 中国农业银行 D@vMAW  
air passenger departure tax 飞机乘客离境税 #@_ 1fE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^Rmoz1d  
airport tax 机场税 ,k*F`.[  
alcohol duty 酒精税 4MX7=!E  
alienation 让与;让渡;转让 x N`T  
alimony 生活费;赡养费 T"W9YpZ  
All Ordinaries Index [AOI] 所有普通股指数 3Xdn62[&  
all risks 全险;综合险 R [9w  
All Sales Record for Stock Market 《股票市场成交报告》 exphe+b  
Allied Capital Resources Limited 新联财务有限公司 7c::Qf[|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Fp:3#Bh  
allocation letter 拨款信件 :dDxxrs"  
allocation of fund 分配款项;预留款项 }[,3yfiX  
allocation of profit 利润分配;溢利分配 ~n]NyVFP  
allocation warrant 拨款令 ?'2 v.5TQt  
allotment 分配;配股 c)3O/`  
allotment notice 股份配售通知;配股通知 ahp1!=Z-=  
allotment of shares 股份分配 t:9 ZCu ay  
allowable 可获宽免;免税的 },6*Y*?{  
allowable business loss 可扣除的营业亏损 J~dTVBx  
allowable expenses 可扣税的支出 fq Y1ggL  
allowance 免税额;津贴;备抵;准备金 3'@&c?F ye  
allowance for debts 债项的免税额 pF='jj51  
allowance for depreciation by wear and tear 耗损折旧免税额 pbdF]>\  
allowance for funeral expenses 殡殓费的免税额 #`j][F@N  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]<X2AO1  
allowance for repairs and outgoings 修葺及支出方面的免税额 .&(8(C  
allowance to debtor 给债务人的津贴 4e/cqN 6  
alteration of capital 资本更改 sV'v* 1|  
alternate trustee 候补受托人 9Dq.lr^  
amalgamation 合并 U_*3>Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (rMZ  
ambit of charges 征税范围;收费范围 2f`xHI/@fj  
amended valuation 经修订的估值 >a9l>9fyY  
American Commodities Exchange 美国商品交易所 -kc(u1!  
American Express Bank Limited 美国运通银行 qC.i6IL  
American Stock Exchange 美国证券交易所 ~R{8.!: >  
amortization 摊销 NUu;tjt:  
amount due from banks 存放银行同业的款项 k5s?lWH  
amount due from banks abroad 存放海外银行同业的款项 Nu+wL>t  
amount due from holding companies 控股公司欠款 qT 0_L  
amount due from local banks 存放本港银行同业的款项 ` @>ZGL:  
amount due to banks 银行同业的存款 xA9V$#d|  
amount due to banks abroad 海外银行同业的存款 i+RD]QL  
amount due to holding companies 控股公司存款 'Q`C[*c  
amount due to local banks 本港银行同业的存款 ^;64!BaK  
amount due to outport banks 外埠银行同业的存款 h60\ Y 8  
amount for note issue 发行纸币的款额 IQoH@l&Xk  
amount of bond 担保契据的款额 sU*3\  
amount of consideration 代价款额 UKYupLu5  
amount of contribution 供款数额 Zsk?QS FE  
amount of indebtedness 负债款额 s*+ZYPk  
amount of principal of the loan 贷款本金额 /h-6CR Ka  
amount of rates chargeable 应征差饷数额 tGqQJT#mr7  
amount of share capital 股本额 (uT^Nn9L=  
amount of sums assured 承保款额 4ac1m,Jlt  
amount of variation 变动幅度 7*g(@d  
amount of vote 拨款数额 ?.j,Bq5At  
amount payable 应付款额 2MT_#r_  
amount receivable 应收款额 ?w8p LE~E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 um}N%5GAa  
analysis 分析 4 4<v9uSK  
ancillary risk 附属风险 UU"d_~pp  
annual account 周年帐目;周年帐目报表;年度决算;年结 =N;$0 Y(g  
annual accounting date 年结日期 neIy~H_#!  
annual allowance 每年免税额;年积金;年度津贴;年津 1:YAn  
annual balance 年度余额 hy=u}^F.C  
annual disposable income 每年可动用收入 d v[\.T`LY  
annual estimates 周年预算 J 5- rp|  
annual fee 年费 :Lc3a$qtx5  
annual general meeting 周年大会 L77EbP`P  
annual growth rate 年增率;每年增长率 #Wq#beBb  
annual long-term supplement 长期个案每年补助金 X,&xhSzg?  
annual pensionable emolument 可供计算退休金的年薪 3f,u}1npa*  
annual report 年报 {N Y]L==H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N[]U%9[=2F  
annual return 周年报表;周年申报表;每年报税表格 -g<cinNSp  
Annual Return Rules 《周年报表规则》 tnNZ`]qY  
annual review of consumer prices 每年消费物价回顾 pr)K{~m]{<  
annual roll-forward basis 逐年延展方式 #a.\P.{L  
annual salary 年薪 Kf&r21h  
annual statement 年度报表;年度决算表 u IF$u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6_Fpca3L  
annuitant 年金受益人 UMv"7~  
annuity 年金 0tSA|->(  
annuity contract 年金合约 j]#wrm  
annuity on human life 人寿年金 `TAcZl=8  
antecedent debt 先前的债项 =;g=GcVK  
ante-dated cheque 倒填日期支票 4%%B0[Wo_O  
anticipated expenditure 预期开支 OAY8,C=M  
anticipated net profit 预期纯利 oAC^4-Ld  
anticipated revenue 预期收入 i@Vs4E[b  
anti-inflation measure 反通货膨胀措施 U* 4{"  
anti-inflationary stance 反通货膨胀立场 | [p68v>  
apparent deficit 表面赤字 "zXGp7Q'#  
apparent financial solvency 表面偿债能力 Ys)+9yPPn  
apparent partner 表面合伙人 /AoVl'R  
application for personal assessment 个人入息课税申请书 |zT%$  
application of fund 资金应用 *WD;C0?z  
application to release as liquidator and to destruct the books of accounts and documents N:A3kp  
申请免除清盘人职务及毁灭帐簿与文件 v)%[  
appointed actuary 委任精算师 /5jKX 5r  
appointed auditor 委任核数师;委任审计师 exsQmbj* %  
appointed trustee 委任的受托人 u1wg C#  
appointer 委任人 4VC/-.At  
apportioned pro rata 按比例分摊 ws. ?cCTpt  
apportionment 分配;分摊 "h QV9 [2\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Th_Q owk  
apportionment formula 分摊方程式 oEN)Dw o  
apportionment of estate duty 遗产税的分摊 |x*{fXdMhr  
appraisal 估价;评估 nD(w @c?  
appreciable growth 可观增长 TS/Cp{  
appreciable impact 显着影响 TLXhE(o|o  
appreciable increase 可观增长 hyM'x*  
appreciation 增值;升值 F [r|Y-c]  
appreciation against other currencies 相对其他货币升值 5FZ47m ~{Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i1tVdbC]  
appreciation tax 增值税 bx;yHIRb  
appropriation 拨款;拨用;拨付 (y%%6#bd  
appropriation account 拨款帐目 `:V}1ioX5  
Appropriation Bill 拨款法案 0T1HQ  
appropriation-in-aid system 补助拨款办法 jC#`PA3m=  
approved assets 核准资产 { ( _B  
approved basket stock 认可一篮子证券 H\ {E%7^h-  
approved budget 核准预算 fm[_@L% x  
approved charitable donation 认可慈善捐款 v/]Qq  
approved charitable institution 认可慈善机构 9e0C3+)CY  
approved currency 核准货币;认可货币 .@fK;/OuC  
approved estimates 核准预算 C{8i7D  
approved estimates of expenditure 核准开支预算 kboizJp  
approved overseas insurer 核准海外保险人 MJy;GzJ O  
approved overseas trust company 核准海外信托公司 F\zkyk 4  
approved pooled investment fund 核准汇集投资基金 P\Ai|"=&]  
approved provident fund scheme 认可公积金计划 ~6\& y  
approved provision 核准拨款 nMTLD  
approved redeemable share 核准可赎回股份 mx:J>SPA8  
approved regional stock 认可地区性证券 8e]z6:}'E  
approved retirement scheme 认可退休金计划 >0kmRVd  
approved subordinated loan 核准附属贷款 Czq1 kz  
arbitrage 套戥;套汇;套利 xX[?L9RGz  
arbitrageur 套戥者;套汇者 U? {'n#n 5  
arbitrary amount 临时款项 F\o;t:  
arrangement 措施;安排;协定 MV% :ES?  
arrears 欠款 aytq4Ts  
arrears of pay 欠付薪酬 X!HDj<  
arrears of revenue 逾期未收税款;逾期未收的帐项 )!'Fa_$ e  
articles of association 组织章程;组织细则;组织章程细则 R5m`;hF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NG!>7$@RV  
ascertainment of profit 确定利润 14mXx}O  
"Asia Clear" “亚洲结算系统” N>Vacc_[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P'-JbPXU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9Q,Msl4n  
Asian Development Fund [ADF] 亚洲发展基金 ^fFtI?.6jI  
Asian dollar bond 亚洲美元债券 s"pR+)jf1D  
Asian dollar market 亚洲美元市场 |\i:LG1  
Asian dollar rate 亚洲美元利率 V"w`!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -iY9GN89c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 aQ32p4C  
asked price 沽盘;喊价;索价;卖方报价 ^2C0oX  
assessable income 应评税入息 XRClBTKF  
assessable loss 应评税亏损 x>U1t!'  
assessable profit 应评税利润 EC^Ev|PB\u  
assessable value 应评税值 z\xiACIc  
assessed profit 估定利润 D?iy.Dg  
assessed value 经评估价值 b*btkaVue  
assessment 评税;评定;估价;评税单 2N L:\%wz  
assessment number 评税编号;估价编号 >{phyByI  
assessment of additional tax 补加税评税 NvQY7C  
assessment of performance 业绩评估;实绩评价 |WD,\=J2  
Assessor 评税主任 pe\Txg6  
asset price bubbles 资产价格泡沫 IyrZez  
asset-backed securities 具资产保证的证券 +io;K]C  
assets accretion 资产增值 YRg=yVo 2  
assets and liabilities 资产与负债 V}vl2o  
assets betterment statement 资产递增表;资产改进表 %GVEY  
assets lending 实物放款;有抵押贷款 +^/Nil  
assets of the company passing on the death 死者去世时转移的公司资产 R88(dEK  
assets pledged as security for liabilities 用作负债抵押的资产 ,ma Aw}=  
assets portfolio 资产投资组合 "[%;B0J  
assets price 资产价格 uAW*5 `[  
assets quality 资产质素 u5u0*c  
assets realization 资产变现 B, QC -Tn  
assets refinancing arrangement 资产再集资安排 TSc~$Q]  
assets securitization 资产证券化 ZcUh[5:|  
assets situated outside Hong Kong 在香港以外地方的资产 Hv[d<ylO  
assets stripping 削减资产;拆卖资产 ?&whE!  
assets value 资产值 DBu)xr}7A  
assignee 承让人 EpFIKV!  
assignment 转让;转让书;转让契 GVjv** U  
assignment of interest 权益转让 D=i0e8D!+  
assignment of letters patent and trade mark 专利证书及商标转让 d[s;a.  
assignment of property 物业转让;物业转让书 1?/5A|?V4+  
assignment right 转让权 30sC4}   
assignor 转让人 ?F?\uC2)'  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 j\XX:uU_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S(g<<Te  
associate member 附属会员 "i!2=A8k  
associated body corporate 相联法人团体 &LCUoTzj  
associated company 相联公司;联属公司 2 ||KP|5@  
associated corporation 相联法团 R-g>W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !~Hafn-1  
公认会计师公会〔英国〕 (hhdbf  
Association of Futures Exchange Brokers 香港期货经纪协会 5@w'_#!)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <Z\MZ&{k{*  
association of underwriters 承保人组织 C5:dO\?O  
assumption of control 接管 [JX}1%NA  
assurance 担保;保险;转易;转易书 M9uH&CD6U  
assurance of interest 权益的转易 ef;& Y>/  
at 19XX price 按一九XX年价格计算 'DL;c@}37  
at a discount 按赔价计算;按贴水价格计算;打折扣 zPX=MfF  
at a premium 按溢价计算;按升水价格计算 @&~OB/7B:  
at call 通知付款;按通知 a z:~{ f*-  
at constant market price 按固定市价计算 ?:#>^eWYe7  
at constant price 按固定价格计算 Ez7V>FNX  
at cost 按成本计算 M^|"be~{'  
at current market price 按当时市价计算;按现时市价计算 Q9Y9{T  
at current price 按当时价格计算;按现时价格计算 {f@xA  
at factor cost 按要素成本计算;按生产要素成本计算 J9b?}-O)  
at money-of-the-day price 按付款当日价格计算 Z-? Iip{  
at or better 按指定或较佳价位〔买卖指令〕 pO-s@"j]  
at par 按面值计算;平价 eHF(,JI  
at sight 见票即付 R` I8Ud4=  
at the close 按收市盘 6nY )D6$JG  
at the opening 按开市盘 &J5-'{U|0  
attestation 见证;见证条款 H#1*'e>  
at-the-money option 平价期权 Ux%\Y.PPI  
attorney 受权人;受托代表人 ^'C,WZt  
attornment 新拥有人承认书 o+if%3  
attributable profit 可归属利润 4e(9@OLP  
attributable share value 可归属股份价值 ;qMnO_ E  
Auckland Stock Exchange 奥克兰证券交易所 eI/\I:G{f  
auction 拍卖 Rk437vQD,  
auctioneer 拍卖商 2;Y@3d:z  
audit 审计;核数 [B2>*UPl  
Audit Commission 审计署 Hnd9T(UB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .J<qfQ  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 i(&6ys5  
audit review 帐目审查 'y+bx?3Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s60:0>  
audited account 审计帐目;经审计的帐目 NE=#5?6%g7  
audited annual account 经审计的周年帐目 _Cv[`e.  
audited balance sheet 经审计的资产负债表 *uI hxMX  
auditor 核数师;核数主任;审计师 K-"HcHuF  
auditor's certificate 核数师证明书;审计师证明书 v2Qc}o  
auditor's report 核数师报告;审计师报告 ery?G-  
Aussie bond 澳元债券 ZZ]OR;8  
austerity budget 紧缩预算 >'2w\Uk~:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UgnsV*e&  
Australia All Ordinaries Index 澳洲所有普通股票指数 /QV. U.>G  
Australian Dollar [AUD] 澳元 SBN_>;$c5}  
Australian Options Market 澳大利亚期权市场 f}9PEpa,Z  
Australian Securities Commission 澳洲证券事务监察委员会 H/^TXqQ8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w{:Oa7_A  
Australian Stock Exchange 澳大利亚证券交易所 XoH[MJC  
Austrian Schilling [ATS] 奥地利先令 *Lb(urf  
authentication 认证;鉴证 0?5%  
authority to purchase 委托购买证;委购书 V~]'+A q>  
authorization 认可;核准;授权;授权书 n&3iv ^  
authorization by direction 指示授权 Gw\G+T?M-  
authorization by instruction 指令授权 'sjJSc  
authorization by warrant 令状授权 =7J|KoKK  
authorization of unit trust 单位信托的认可 RV#uy]  
authorized agent 指定代理人 Zs3]|bUR  
authorized capital 法定资本 @T,H.#bL  
authorized clerk 出市员 ~ ];6hxv  
authorized dealer 认可交易商 Q#J>vwi=  
authorized financial institution 认可财务机构 >F\rBc&  
authorized fund 认可基金 XTi0,e]5{u  
authorized fund house 获授权的基金公司;认可基金公司 7n\j"0z  
authorized institution 认可机构 WDH[kJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 u':0"5}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E-tNB{r@  
authorized insurer 获授权保险人;获认可承保人 +Qi52OG  
authorized investment 特准投资项目 @8Q+=abz  
authorized person 获授权人 . tH35/r  
authorized representative 获授权代表 <R`,zE@t'(  
authorized share capital 法定股本 P/gb+V=g!  
automated quotation system 自动报价系统 y_7XYT!w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \\R*V'e!  
自动交易系统〔香港期货交易所有限公司〕 0oi5]f6g?8  
automatic adjustment mechanism 自动调整机制 \@PUljU]  
automatic adjustment system 自动调整系统 TgQ|T57  
Automatic Clearing House 自动票据交换所 ,# jOf{L*  
automatic exchange rates accumulation system 自动化汇率累集系统 N?mY|x\}wK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pRxlvVt  
automatic teller machine [ATM] 自动柜员机 Q,,fDBN  
autopay 自动转帐 -MHX1`P:Sn  
available assets 可用资产 ]/V Iff  
available fiscal reserve 现存财政储备 S] K6qY  
available profit 可用利润 X_tW#`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 53u.p c  
average 平均;平均数;海损 kq1M <lk  
average basic salary 平均基本薪金 |q!2i  
average consumer expenditure 平均消费开支;一般消费开支 Ti@P4:q  
average cost 平均成本 )q]j?Z.  
average cost of land production 增辟土地平均成本 jK C qH$  
average daily turnover 平均每日成交额 a9@l8{)RX  
average daily wage rate 平均每日工资率 J,^pt Ql  
average expenditure pattern 平均开支模式 K3r>nGLBo  
average growth rate 平均增长率 dn)tP6qc/  
average net fixed assets 固定资产平均净值 J\dhi{0  
average of relatives 相对价格平均数 4G;`KqR@  
average price 平均价格 G$x["  
average propensity to consume 平均消费倾向;一般消费倾向 4}_w4@(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 H'= i  
average rate 平均率 xU\:Vid+A  
average revenue 平均收入;平均收益 1O3<%T#LOZ  
average stock 平均库存;平均存货 ?D )qgH  
average yearly rent 平均年租 1TxhEXB  
avoidance of double taxation 避免双重课税 AZ]SRz9mKY  
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 Dgq[g_+l  
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