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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: bc+~g>o  
A share A股;甲类股份 I:~KF/q  
abatement of tax 减税;减扣免税额 vb o| q[z  
ABN AMRO Bank N.V. 荷兰银行 7WEh'(`  
above-the-line expenditure 线上项目支出;经常预算支出 kIC $ai6.  
above-the-line receipt 线上项目收入;经常预算收入 O\3 L x  
ABSA Asia Limited 南非联合亚洲有限公司 |4$.mb.  
absolute change 绝对数值变更 8OS@gpz  
absolute expenditure 实际开支 )[t zAaP7  
absolute guideline figure 绝对准则数字 (-<s[VnXP  
absolute interest 绝对权益 %anY'GK   
absolute order of discharge 绝对破产解除令 fU6O:-  
absolute profit margin 绝对利润幅度 {Xw6]d  
absolute value 实值;绝对值 9.:]eL  
absolutely vested interest 绝对既得权益 `l#|][B)g$  
absorbed cost 已吸收成本;已分摊成本 =:w]EpH"  
absorption 吸收;分摊;合并 `u<\ 4&W  
absorption rate 吸收率;摊配率;分摊率 G_vcuCHm  
ACB Finance Limited 亚洲商业财务有限公司 ~CtLSyB  
acceptable form of reciprocity 合理的互惠条件 ;\N )RZ  
acceptable rate 适当利率;适当汇率 lx'^vK%F  
acceptance agreement 承兑协议 }@)r\t4m  
acceptance for honour 参加承兑 Li'>pQ+  
acceptor 承兑人;接受人;受票人 Z<yLu'48)A  
acceptor for honour 参加承兑人 vz$_Fgsc.  
accident insurance 意外保险 {^5LolCCH  
Accident Insurance Association of Hong Kong 香港意外保险公会 F K7cDaI  
accident insurance scheme 意外保险计划 v>XAzA  
accident year basis 意外年度基准 4# L}&  
accommodation 通融;贷款 yt5 Sy  
accommodation bill 通融票据;空头票据 s6DmZ^Y%  
accommodation party 汇票代发人 @5["L  
account balance 帐户余额;帐户结余 >3C4S  
account book 帐簿 y[D8rFw  
account collected in advance 预收款项 f:\)oIW9Kk  
account current book 往来帐簿  46^9O 5J  
account of after-acquired property 事后取得的财产报告 >U~{WM$"Y  
account of defaulter 拖欠帐目 `{Jo>L .  
account payable 应付帐款 a-cLy*W,~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Lhts4D/V7  
account receivable 应收帐款 rIh"MQvi[  
account receivable report 应收帐款报表 \&6^c=2=  
account statement 结单;帐单;会计财务报表 @#j?Z7E|  
account title 帐户名称;会计科目 iL$~d@AEn  
accountant's report 会计师报告 FI(iqSJ6  
Accountant's Report Rules 会计师报告规则 d3[O!4<T  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >=6 j:  
Accounting Arrangements 《会计安排》 h 7P<3m}  
accounting basis 会计基础 n@JZ2K4  
accounting by Official Receiver 破产管理署署长呈交的帐目 '^{:HR#i  
Accounting Circular 《会计通告》 hZ[(Ik]*Zd  
accounting class 会计类别 Ah?,9r=U  
accounting date 记帐日期;会计结算日期 ^t$xR_  
accounting for money 款项核算 @^2?97i c  
Accounting Officer 会计主任 O x),jc[/  
accounting period 会计报告期;会计期 =d*5TyAcu  
accounting policy 会计政策;会计方针 t=;P1d?E;  
accounting practice 会计惯例 8ofKj:W]  
accounting principle 会计准则 rjo1  
accounting record 会计记录 N^TE ;BM  
accounting report 会计报告 @ Y&UP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '!DS3zEeLS  
Accounting Society of China 中国会计学会 tP. jJC~  
accounting statement 会计报表 H{BP7!t[V  
accounting system 会计制度;会计系统 ]aMeMhe-  
accounting transaction 会计事项;帐务交易 sQXj?5!  
accounting treatment 会计处理 iW9o-W a  
accounting year 会计年度 <k'%rz  
accretion 增值;添加 \C}_l+nY  
accrual 应计项目;应累算数目 ,J4rKGG  
accrual basis 应计制;权责发生制 Yo*.? Mq'  
accrual basis accounting 应计制会计;权责发生制会计 S]x\Asj;w  
accrue 应累算;应计 fP KFU  
accrued benefit 应累算利益 fEB&)mM  
accrued charges 应计费用 -<{;.~nI.  
accrued cumulative preference share dividend 应累算的累积优先股股息 _/5#A+ ?  
accrued expenses 应累算费用 q2e=(]rKE{  
accrued interest payable 应付利息;应计未付利息 mUdj2vB$+'  
accrued interest receivable 应收利息;应计未收利息 di4>Ir~]  
accrued right 累算权益 'JRYf;9c  
accruing profit 应累算的利润 6%B)  
accumulated fiscal reserve 累积财政储备 VsQ~Y,7  
accumulated profit 累积利润;滚存溢利 )?MUUI:  
accumulated reserve 累积储备 eUVhNg  
accumulation of surplus income 累积收益盈余 m>9j dsqB  
acquired assets 既得资产 ]2   
acquisition 收购;购置;取得 5L y Wg2  
acquisition cost 购置成本 b[rVr J  
acquisition expenses 购置费用 KQTv5|$?  
acquisition of 100% interest 收购全部股权 T&nIH[}v  
acquisition of control 取得控制权 {fI"p;|  
acquisition of fixed assets 购置固定资产 +A-z>T(  
acquisition of shell “买壳” T9\G,;VQ7/  
acquisition price 收购价 ]S 3l' "  
act of God 天灾 fZavZ\qU  
acting partner 执事合伙人 ,92wW&2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 6 hiWgbE  
active partner 积极参与的合伙人 7V2xg h!W  
active trading 交投活跃 t Uk)S  
actual circulation 实际流通 ECk* H  
actual cost 实际成本 #Dp]S, e  
actual expenditure 实际开支;实际支出 K"jS,a?s 6  
actual income 实际入息;实际收入;实际收益 J3XrlSc  
actual market 现货市场 Tn"^`\m  
actual price 现货价;实际价格 uE,g|51H/  
actual profit 实际利润 tF:AqR: (~  
actual quotation 实盘;实际价位;实际报价 w_P2\B^  
actual year basis 按实际年度计算 R.Kz nJ  
actuals 实货 6E{(_i  
actuarial investigation 精算调查 2&zklXuo:  
actuarial principle 精算原则 (9Of,2]&E  
actuarial report 精算师报告 X$*]$Ge>  
Actuarial Society of Hong Kong 香港精算学会 K/0Wp %  
actuarial valuation 精算师估值 L./{^)  
actuary 精算师 ML.|\:r*  
ad referendum agreement 暂定协议;有待覆核的协定 Nj{;  
ad valorem duty 从价税;按值征税 9~{,Hj1xE  
ad valorem duty system 从价税制 zG)vmysJf  
ad valorem fee 从价费 aen0XiB6~^  
ad valorem tariff 从价关税 n.=Zw2FE  
additional allowance 额外免税额 >o1,Y&  
additional amount for unexpired risk 未过期风险的额外款额 uvl>Z= "  
additional assessable profit 补加应评税利润 2j&0U!DX  
additional assessment 补加评税 M.67[Qj~"u  
additional commitment 额外承担 $DW__h  
additional commitment vote 额外承担拨款 #A&49a3^1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ldnKV&N  
additional dependent parent allowance 供养父母额外免税额 :3[;9xCHj  
additional provision 额外拨款  }=d}q *  
additional stamp duty 附加印花税 cHC4Y&&uZ  
additional tax 补加税罚款;补加税款 mLfY^&2Pr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @=6oB3tQA  
adjudged bankrupt 被裁定破产 bT^(D^  
adjudicated bankrupt 裁定破产人 ^B!()39R?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _+OCI%=:  
adjudication of bankruptcy 裁定破产;宣告破产 Zi}j f25  
adjudication of insolvency 裁定无力偿还债务 iu.Jp92  
adjusted actual 经调整的实数;调整后的实数 !j/54,  
adjusted current assets 经调整的流动资产;调整后的流动资产 -TS5g1  
adjusted figure 经调整的数字;调整后的数额 ,AH2/^:%c  
adjusted liabilities 经调整的负债;调整后的负债 q[(1zG%NbA  
adjusted loss 经调整的亏损;调整后的亏损 05Q4$P  
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 biPj(Dd  
adjusted profit 经调整的利润;调整后的利润 +DaKP)H\:  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^<3{0g-"AW  
adjusted value 经调整的价值;调整后的价值 2B"tT"f  
adjustment 调整;修订;理算〔保险〕 *j<{3$6Ii  
adjustment centre 调剂中心 ?}U?Q7vx@@  
adjustment lag 调整过程的时间差距;调整时差 w:ASB>,!  
adjustment mechanism 调整机制 ZgfhNI\  
adjustment of loss 亏损调整 B'I_i$g4w  
adjustment process 调整过程;调整程序  (duR1Dz  
adjustment range 调整幅度 LkWY6 ?$U  
administered exchange rate 受管制汇率 85USMPF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A 8g_BLj!e  
administration expenses 行政费用 (Q=:ln;kM  
administration fee 手续费;行政费 49ehj1Se  
administration in bankruptcy 破产管理 cRE6/qrXGg  
administration order 遗产管理令 ]X> I(p@  
administrator 管理人;遗产管理人 $o/i / wcj  
administrator of the estate 遗产管理人 U6.hH%\}@  
admission of debt 债项承认书 CwD=nT5`  
admission of proof 接纳债权证明 ' e %>Ip  
advance 放贷款项;垫付款项;预支款项;预付款项 {Ve3EYYm  
advance account 暂支帐目;预付款帐户 ix"BLn]YZ  
advance compensation 预付补偿金 Wt.['`c<  
advance from shareholder 股东垫款 5"ooam3  
advance pending reimbursement 预支以待日后付还 [hV}$0#E[O  
advanced economy 先进经济体系 J50n E~  
advancement 预付;预付财产 M9G?^mW1sT  
advances warrant 垫款令 4I9Yr  
advancing 贷出 ke k/C`7  
adverse balance 逆差 G'`^U}9V\  
adverse exchange 逆汇 wYLodMaYH  
advertisement addressed to shareholders 在报章刊登的致股东通告 {y B0JL}n  
advice for collection 托收通知书 zK>m4+)~  
advice of drawing 提款通知书;汇票通知书 \58bz<u"  
advice of payment 付款通知 {-Gh 62hDg  
Advisory Committee [Securities and Futures Commission] L={\U3 __k  
谘询委员会〔证券及期货事务监察委员会〕 ^j2ve's:  
Advisory Committee on Diversification 经济多元化谘询委员会 1M b[S{  
affidavit 誓章;遗产申报誓章 XMz*}B6GQ  
affidavit of no receipt 述明无收款的誓章 B@S~v+Gr  
affiliate 联号;联营公司;附属公司 &3J^z7kU  
affiliated company 附属公司;联号;联营公司 )!U@:x\K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +Jm vB6s  
affordability 负担能力 JTObyAoW  
African Development Bank [AfDB] 非洲开发银行 ex^9 l b  
after-acquired property 事后取得的财产 ~0[(-4MA  
after-hours dealing 市后交易 0$0 215  
after-tax profit 税后盈利;税后利润;税后溢利 p+5J  
agency agreement 代理协议 p]<)6sZ  
agency expenses 代理机构的开支 T]/5aA4  
agency fee 代理费 VLVDi>0i  
Agency Law 《代理法》 JLz32 %-M  
agent 代理人;承销人 a:OMI  
agent of company 公司代理人 n^b CrvD  
agent's fee 代理人费;经纪费 \RtFF  
aggregate 总计;总数;总体数字 V(:wYk?ZR  
aggregate amount 总款额;总额 22;B:  
aggregate assets and liabilities 总体资产与负债 +o'xyR'(  
aggregate at constant price 按固定价格计算的总体数字 fwmXIpteK  
aggregate demand 总需求 o5sw]R5  
aggregate gross position 总持仓量 uF1&m5^W  
aggregate limit 总限额 ^vTx%F  
aggregate of salaries tax 合计薪俸税 `7'^y  
aggregate performance 总体表现;总体业绩 vexF|'!}0#  
aggregate supply 总体供应 G B,O  
aggregate surplus 总盈余 u+ hRaI;v  
aggregate total 整体总额 8TG|frS  
aggregate value 总值;合计价值 h?$J;xn  
aggregated basis 合计基准 cK2;)&U7  
aggregated net chargeable income 合计应课税入息实额 3)L#V .  
aggregation 合并计算;合计;总和 rqnxRq  
aggregation of incomes of husband and wife 夫妇入息合并计算 TvS<;0~K  
aggregation of property 财产的总和 )_OGt[_H  
agio 差价;贴水 Kv9FqrDj  
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》 oO`a{n-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^FQn\,  
《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》 ` AD}6O+x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6k![v@2R  
《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》 Z {:;LC  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z_edNf }|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9+$IulOvk  
agreement for a settlement 授产协议 x!vyjp  
agreement for assignment 转让协议 xWqV~NnE  
agreement for sale 售卖协议;买卖协议 l'M/et{:  
agreement for sale and purchase 买卖协议 KATf9-Sz  
agreement for the payment of interest 支付利息协议 _cC1u7U9  
agreement for the repayment of money 还款协议 -ah)/5j  
agreement of reinsurance 再保险协议 `IJ)'$pn  
Agricultural Bank of China 中国农业银行 Z!Z{Gm3  
air passenger departure tax 飞机乘客离境税 MxUbx+_N  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m #G,m  
airport tax 机场税 BOR$R}q  
alcohol duty 酒精税 h-sO7M0E]  
alienation 让与;让渡;转让 !syyOfu`}  
alimony 生活费;赡养费 ^$C&{%  
All Ordinaries Index [AOI] 所有普通股指数 :VWN/m  
all risks 全险;综合险 );y ZyWDV  
All Sales Record for Stock Market 《股票市场成交报告》 WNb2"W  
Allied Capital Resources Limited 新联财务有限公司 sZxTsUW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e=p_qhBt  
allocation letter 拨款信件 6rWq hIaI  
allocation of fund 分配款项;预留款项 R,["w9 8a  
allocation of profit 利润分配;溢利分配 |Kjfh};-C  
allocation warrant 拨款令 8B-mZFXpK  
allotment 分配;配股 'p\&Mc_Gu  
allotment notice 股份配售通知;配股通知 Cg%Owe/E?0  
allotment of shares 股份分配 %Tu(>vnuj  
allowable 可获宽免;免税的 Y~Vc|zM^(  
allowable business loss 可扣除的营业亏损 |pbetA4&  
allowable expenses 可扣税的支出 _(~LXk^C  
allowance 免税额;津贴;备抵;准备金 Y2tBFeWY  
allowance for debts 债项的免税额 !4gHv4v ;  
allowance for depreciation by wear and tear 耗损折旧免税额 n[r1h=?j3  
allowance for funeral expenses 殡殓费的免税额 ujN~l_ 4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {dP6fr1z  
allowance for repairs and outgoings 修葺及支出方面的免税额 $)c[FR~a  
allowance to debtor 给债务人的津贴 MxI*ml8z?  
alteration of capital 资本更改 5Ma."?rW   
alternate trustee 候补受托人 o0F,!}  
amalgamation 合并 [`s.fkb8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1*$6u5.=F  
ambit of charges 征税范围;收费范围 :is2 &-|x  
amended valuation 经修订的估值 |uz\XK  
American Commodities Exchange 美国商品交易所 ` ~^My~f  
American Express Bank Limited 美国运通银行 J%B/(v`  
American Stock Exchange 美国证券交易所 V@s93kh  
amortization 摊销 ,)!%^ ~v  
amount due from banks 存放银行同业的款项 ntB#2S  
amount due from banks abroad 存放海外银行同业的款项 ,quUGS  
amount due from holding companies 控股公司欠款 lj8ficANo  
amount due from local banks 存放本港银行同业的款项 S!x;w7j  
amount due to banks 银行同业的存款 ?azLaAG  
amount due to banks abroad 海外银行同业的存款 RJd*(!y  
amount due to holding companies 控股公司存款 5-k gGOt  
amount due to local banks 本港银行同业的存款 _ W#Km  
amount due to outport banks 外埠银行同业的存款 &iq'V*+-\  
amount for note issue 发行纸币的款额 \ZhkOl  
amount of bond 担保契据的款额 |+JO]J#bc  
amount of consideration 代价款额 )c1Pj#|  
amount of contribution 供款数额 py':36'  
amount of indebtedness 负债款额 6vxRam6[??  
amount of principal of the loan 贷款本金额 WlY\R>x#  
amount of rates chargeable 应征差饷数额 n9 FA` e  
amount of share capital 股本额 7\$b%A  
amount of sums assured 承保款额 cyP+a  
amount of variation 变动幅度 xh CQ Rw  
amount of vote 拨款数额 uPN^o.,/.  
amount payable 应付款额 I![/bwObG  
amount receivable 应收款额 m@*aA}69  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e]ST0J"  
analysis 分析 TOgH~R=  
ancillary risk 附属风险 8tf>G(I{  
annual account 周年帐目;周年帐目报表;年度决算;年结 ]]`[tVaFr  
annual accounting date 年结日期 Z,\(bW qF  
annual allowance 每年免税额;年积金;年度津贴;年津 N%q{CYF6  
annual balance 年度余额 ;14Q@yrZ0  
annual disposable income 每年可动用收入 fhR u-  
annual estimates 周年预算 ]5:[6;wS  
annual fee 年费 IG;= |  
annual general meeting 周年大会 Oml3=TV  
annual growth rate 年增率;每年增长率 [T)>RF  
annual long-term supplement 长期个案每年补助金 >Wx9a"H^(  
annual pensionable emolument 可供计算退休金的年薪 `mYp?N jR_  
annual report 年报 LkK[,Qj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zL50|U0H  
annual return 周年报表;周年申报表;每年报税表格 d!Ws-kzE  
Annual Return Rules 《周年报表规则》 Yt:%)&50}-  
annual review of consumer prices 每年消费物价回顾  r3OtQ  
annual roll-forward basis 逐年延展方式 ) k[XO  
annual salary 年薪 `WxGU  
annual statement 年度报表;年度决算表 N>sT@ > )  
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 U UtS me  
annuitant 年金受益人 TV_a(#S   
annuity 年金 3m21n7F4*  
annuity contract 年金合约 /:BC<]s  
annuity on human life 人寿年金 M&",7CPD(1  
antecedent debt 先前的债项 !Q%r4Nr  
ante-dated cheque 倒填日期支票 z Z~t ,>  
anticipated expenditure 预期开支 #Q_<eo%lI*  
anticipated net profit 预期纯利 H15!QxD#  
anticipated revenue 预期收入 < 0S\P=\  
anti-inflation measure 反通货膨胀措施 MIZ!+[At  
anti-inflationary stance 反通货膨胀立场 [xGL0Z%)t  
apparent deficit 表面赤字 ^ yF Wvfh4  
apparent financial solvency 表面偿债能力 :x3DuQP  
apparent partner 表面合伙人 tpeMq -  
application for personal assessment 个人入息课税申请书 {- MhhRa5  
application of fund 资金应用 @Xh8kvc81  
application to release as liquidator and to destruct the books of accounts and documents ,O^kZ}b  
申请免除清盘人职务及毁灭帐簿与文件 -)bu&  
appointed actuary 委任精算师 (5y*Btd=  
appointed auditor 委任核数师;委任审计师 A]o3 MoSt  
appointed trustee 委任的受托人 8F)9.s,*  
appointer 委任人 LS# _K-  
apportioned pro rata 按比例分摊 =M4wP3V/  
apportionment 分配;分摊 K&dc< 4DC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u8<Fk !  
apportionment formula 分摊方程式 u V'C_H  
apportionment of estate duty 遗产税的分摊 **6X9ZIX[  
appraisal 估价;评估 :,/ \E  
appreciable growth 可观增长 m{lS-DlRg  
appreciable impact 显着影响 6 {3ql:  
appreciable increase 可观增长 9NU-1vd~  
appreciation 增值;升值 RJN LcIm  
appreciation against other currencies 相对其他货币升值 o@} qPvt0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HC>k/Gk"  
appreciation tax 增值税 4`r-*Lx  
appropriation 拨款;拨用;拨付 ashVV~\8A  
appropriation account 拨款帐目 91T[@p  
Appropriation Bill 拨款法案 eD^(*a>(  
appropriation-in-aid system 补助拨款办法 {@-tRm&  
approved assets 核准资产 (~b0-3s  
approved basket stock 认可一篮子证券 Q2@yUDd!  
approved budget 核准预算 " 68=dC  
approved charitable donation 认可慈善捐款 REk^pZ3B  
approved charitable institution 认可慈善机构 Dl}va  
approved currency 核准货币;认可货币 E`iE]O  
approved estimates 核准预算 :ZM=P3QZ  
approved estimates of expenditure 核准开支预算 n.P $E  
approved overseas insurer 核准海外保险人 ty9(mtH+  
approved overseas trust company 核准海外信托公司 L'>0E(D  
approved pooled investment fund 核准汇集投资基金 jwwst\f  
approved provident fund scheme 认可公积金计划 ,/Y$%.Rp  
approved provision 核准拨款 oT}Sh4Wt.  
approved redeemable share 核准可赎回股份 G)9`Qn  
approved regional stock 认可地区性证券 *NI hYg6  
approved retirement scheme 认可退休金计划 OnE~0+  
approved subordinated loan 核准附属贷款 ZQ#AEVI,  
arbitrage 套戥;套汇;套利 cW^u4%f't'  
arbitrageur 套戥者;套汇者 3 +D4$Y"  
arbitrary amount 临时款项 |q_Hiap#a  
arrangement 措施;安排;协定 GsE =5A8  
arrears 欠款 (*!4O>]  
arrears of pay 欠付薪酬 qKuHd~M{ 1  
arrears of revenue 逾期未收税款;逾期未收的帐项 $I\lJ8  
articles of association 组织章程;组织细则;组织章程细则  <>=abgg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 twPD'X!r  
ascertainment of profit 确定利润 TiI3<.a!  
"Asia Clear" “亚洲结算系统” -9"[/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (i^<er q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U }}E E~W  
Asian Development Fund [ADF] 亚洲发展基金 NX<Q}3cC  
Asian dollar bond 亚洲美元债券 n(Ry~Xu_  
Asian dollar market 亚洲美元市场 [>kzQYT[  
Asian dollar rate 亚洲美元利率 Yp9%u9tNq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _qS4Ns/4s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .OF2O}  
asked price 沽盘;喊价;索价;卖方报价 X.ZY1vO  
assessable income 应评税入息 Z3A"GWY  
assessable loss 应评税亏损 -/6Ms%O  
assessable profit 应评税利润 5 |oi*b  
assessable value 应评税值 yrrP#F  
assessed profit 估定利润 Y2y = P  
assessed value 经评估价值 BUEV+SZ4  
assessment 评税;评定;估价;评税单 J)=Ts({  
assessment number 评税编号;估价编号 =Xb:.  
assessment of additional tax 补加税评税 ,V=]QHcg  
assessment of performance 业绩评估;实绩评价  OV$|!n  
Assessor 评税主任 dxWG+S  
asset price bubbles 资产价格泡沫 D4QL lP  
asset-backed securities 具资产保证的证券 ZL- ` 3x  
assets accretion 资产增值 jX91=78d  
assets and liabilities 资产与负债 M4}zRr([.5  
assets betterment statement 资产递增表;资产改进表 &uu69)u  
assets lending 实物放款;有抵押贷款 f1/i f:~6  
assets of the company passing on the death 死者去世时转移的公司资产 At8^yF   
assets pledged as security for liabilities 用作负债抵押的资产 6b=7{nLF  
assets portfolio 资产投资组合 >zcp(M98  
assets price 资产价格 n0'"/zyc  
assets quality 资产质素 0]t7(P"F6  
assets realization 资产变现 dIvvJk8  
assets refinancing arrangement 资产再集资安排 ltG|#(  
assets securitization 资产证券化 k|_LF[*Z  
assets situated outside Hong Kong 在香港以外地方的资产 ^9*Jz{e  
assets stripping 削减资产;拆卖资产 SV_b(wP9  
assets value 资产值 )'t&LWS~  
assignee 承让人 NiH.Pv)Oa'  
assignment 转让;转让书;转让契 #N|A@B5 x  
assignment of interest 权益转让 I-|1eR+3  
assignment of letters patent and trade mark 专利证书及商标转让 (W $>!1~  
assignment of property 物业转让;物业转让书 TInp6w+u  
assignment right 转让权  Wwo`R5  
assignor 转让人 uF\f>E)/N%  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 l#%G~c8x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *Y9'tHI  
associate member 附属会员 MG0d&[  
associated body corporate 相联法人团体 +K*_=gHF.  
associated company 相联公司;联属公司 {FNq&)#`  
associated corporation 相联法团 r*4@S~;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] tp=/f !bv  
公认会计师公会〔英国〕 g 2&P  
Association of Futures Exchange Brokers 香港期货经纪协会 CjlA"_!%E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ao)8ie  
association of underwriters 承保人组织 RB/;qdqR  
assumption of control 接管 2o9IP>#u  
assurance 担保;保险;转易;转易书 D,;6$Pvg^  
assurance of interest 权益的转易 G_n~1?  
at 19XX price 按一九XX年价格计算 }h`ddo  
at a discount 按赔价计算;按贴水价格计算;打折扣 6I$:mHEhd  
at a premium 按溢价计算;按升水价格计算 /c-%+Xd  
at call 通知付款;按通知 nL-kBW Ed>  
at constant market price 按固定市价计算 (e6KSRh2fF  
at constant price 按固定价格计算 3r,^is  
at cost 按成本计算 @ Yzj  
at current market price 按当时市价计算;按现时市价计算 BvV!?DY4  
at current price 按当时价格计算;按现时价格计算 )qV&sru.$  
at factor cost 按要素成本计算;按生产要素成本计算 LDv>hzo  
at money-of-the-day price 按付款当日价格计算 )1S"D~j-  
at or better 按指定或较佳价位〔买卖指令〕 \{M/Do:  
at par 按面值计算;平价 =OF]xpI'&a  
at sight 见票即付 0w ] pDj  
at the close 按收市盘 gpzZs<ST  
at the opening 按开市盘 SI@Yct]<g  
attestation 见证;见证条款 j+>&~  
at-the-money option 平价期权 ? ;)F_aHp  
attorney 受权人;受托代表人 .< /.(7  
attornment 新拥有人承认书 23WlUM  
attributable profit 可归属利润 b&Go'C{p  
attributable share value 可归属股份价值 (J/!9NS:  
Auckland Stock Exchange 奥克兰证券交易所 9$:+5f,%a  
auction 拍卖 E'4 dI:  
auctioneer 拍卖商 #R$[?fW  
audit 审计;核数 0}y-DCuQ  
Audit Commission 审计署 |F^h >^ x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H@hHEzO  
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〕 Qp]-4%^Vz  
audit review 帐目审查 1brKs-z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZRo-=/1  
audited account 审计帐目;经审计的帐目 0I@Cx {$  
audited annual account 经审计的周年帐目 ac??lHtH9  
audited balance sheet 经审计的资产负债表 8 |iMD1  
auditor 核数师;核数主任;审计师 1$G'Kg/  
auditor's certificate 核数师证明书;审计师证明书 X-=J7G`\h#  
auditor's report 核数师报告;审计师报告 PFnq:G^L  
Aussie bond 澳元债券 qQ "O;_  
austerity budget 紧缩预算 Ai lfeHG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $*i"rlJC  
Australia All Ordinaries Index 澳洲所有普通股票指数 _ 0Ced&i  
Australian Dollar [AUD] 澳元 w_eUU)z  
Australian Options Market 澳大利亚期权市场 |;6l1]hk6  
Australian Securities Commission 澳洲证券事务监察委员会 Ffp<|2T2_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z ''-AH,  
Australian Stock Exchange 澳大利亚证券交易所 SR\F2@u  
Austrian Schilling [ATS] 奥地利先令 Kp_^ 2V?  
authentication 认证;鉴证 fnm:Wa|,%|  
authority to purchase 委托购买证;委购书 IB+)2`  
authorization 认可;核准;授权;授权书 C2 ] x  
authorization by direction 指示授权 >E3 lY/[  
authorization by instruction 指令授权 3?R QPP  
authorization by warrant 令状授权 :},/ D*v  
authorization of unit trust 单位信托的认可 .JkF{&=B  
authorized agent 指定代理人 |]9Z#lv+I  
authorized capital 法定资本 znl_~:.4]X  
authorized clerk 出市员 Du2v,n5@  
authorized dealer 认可交易商 edy6WzxBcm  
authorized financial institution 认可财务机构 oPA [vY  
authorized fund 认可基金 fCxF3m(O  
authorized fund house 获授权的基金公司;认可基金公司 *PVv=SU  
authorized institution 认可机构 +w pe<T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]\t+zF>&Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {Q la4U  
authorized insurer 获授权保险人;获认可承保人 #Qp.O@e  
authorized investment 特准投资项目 P7iU_CgyW  
authorized person 获授权人 2i3& 3oz]O  
authorized representative 获授权代表 eZWR)+aq  
authorized share capital 法定股本 Ma`Goi\vFk  
automated quotation system 自动报价系统 ?hQ,'M2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rX<gcntv  
自动交易系统〔香港期货交易所有限公司〕 .5~W3v <  
automatic adjustment mechanism 自动调整机制 dnP3{!"b  
automatic adjustment system 自动调整系统 on q~wEr  
Automatic Clearing House 自动票据交换所 cOr@dUSL  
automatic exchange rates accumulation system 自动化汇率累集系统 SAEV "  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 32sb$|eQq  
automatic teller machine [ATM] 自动柜员机 KVrK:W--p  
autopay 自动转帐 4{r_EV[(  
available assets 可用资产 q;V1fogqI)  
available fiscal reserve 现存财政储备 $iblLZhj  
available profit 可用利润 nBVknyMFNF  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 !7K-Kqn  
average 平均;平均数;海损 xf.2Ig  
average basic salary 平均基本薪金 >xt*(j&}  
average consumer expenditure 平均消费开支;一般消费开支 MXxE)"G*a  
average cost 平均成本 P00pSRQHD  
average cost of land production 增辟土地平均成本 F^]?'`7md  
average daily turnover 平均每日成交额 F& 'HZX  
average daily wage rate 平均每日工资率 ,T|%vqbmw  
average expenditure pattern 平均开支模式 &Tf R].  
average growth rate 平均增长率 ;#$zHR  
average net fixed assets 固定资产平均净值 H?=D,  
average of relatives 相对价格平均数 -~HlME *~f  
average price 平均价格 [[[QBplJ  
average propensity to consume 平均消费倾向;一般消费倾向 {:3XP<hqN  
average propensity to save 平均储蓄倾向;一般储蓄倾向 `f2m5qTP%  
average rate 平均率 ,j('QvavJ  
average revenue 平均收入;平均收益 0CD2o\`8  
average stock 平均库存;平均存货 G"BoD5m  
average yearly rent 平均年租 ):_x  
avoidance of double taxation 避免双重课税 d%istFL)  
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 ] 05Q4  
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