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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: IHCxM|/k(M  
A share A股;甲类股份 _l] 0V g`  
abatement of tax 减税;减扣免税额 +MHIZI  
ABN AMRO Bank N.V. 荷兰银行 *ze/$vz-  
above-the-line expenditure 线上项目支出;经常预算支出 8(- 29  
above-the-line receipt 线上项目收入;经常预算收入 45wqX h  
ABSA Asia Limited 南非联合亚洲有限公司 _~tF2`,Y_p  
absolute change 绝对数值变更 dpchZ{  
absolute expenditure 实际开支 fup?Mg-  
absolute guideline figure 绝对准则数字 \kKd:C{  
absolute interest 绝对权益 wbr$w>n  
absolute order of discharge 绝对破产解除令 V%;dTCq  
absolute profit margin 绝对利润幅度 R f)|p;  
absolute value 实值;绝对值 XySkm2y  
absolutely vested interest 绝对既得权益 f'"PQr^9  
absorbed cost 已吸收成本;已分摊成本 /T  {R\  
absorption 吸收;分摊;合并 ~C>;0a;<:  
absorption rate 吸收率;摊配率;分摊率 `K@N\VM  
ACB Finance Limited 亚洲商业财务有限公司 lxZ9y  
acceptable form of reciprocity 合理的互惠条件 {4SaS v^/  
acceptable rate 适当利率;适当汇率 z^*g 2J,  
acceptance agreement 承兑协议 @N[<<k7g  
acceptance for honour 参加承兑 P()n=&XO6  
acceptor 承兑人;接受人;受票人 L$"x*2[A  
acceptor for honour 参加承兑人 % &H^UxC  
accident insurance 意外保险 )mAD<y+  
Accident Insurance Association of Hong Kong 香港意外保险公会 JgHYuLB  
accident insurance scheme 意外保险计划 dg*xo9Xi`  
accident year basis 意外年度基准 EJz!#f~  
accommodation 通融;贷款 . WJ  
accommodation bill 通融票据;空头票据 Q~ Nq5[  
accommodation party 汇票代发人 !s$1C=z5u  
account balance 帐户余额;帐户结余 b^<7a&  
account book 帐簿 r9 1i :  
account collected in advance 预收款项 sqF.,A,  
account current book 往来帐簿 CD#U`jf  
account of after-acquired property 事后取得的财产报告 F@ pf._c  
account of defaulter 拖欠帐目 K&{ _s  
account payable 应付帐款 |;aZi?Ek[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "ivVIq2  
account receivable 应收帐款 t{s>B]i^_w  
account receivable report 应收帐款报表 ] !1HN3  
account statement 结单;帐单;会计财务报表 ZvXw#0)v  
account title 帐户名称;会计科目 -;8a* F  
accountant's report 会计师报告 OhaoLmA}6  
Accountant's Report Rules 会计师报告规则 N&G(`]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 k[pk R{e  
Accounting Arrangements 《会计安排》 q~iEw#0-L  
accounting basis 会计基础 `tT7&*Os  
accounting by Official Receiver 破产管理署署长呈交的帐目 l{?9R.L  
Accounting Circular 《会计通告》 |'o<w ]hc  
accounting class 会计类别 }h/7M  
accounting date 记帐日期;会计结算日期 Ap"%%D^{:  
accounting for money 款项核算 Q;y4yJ$wI  
Accounting Officer 会计主任 U4Y)Jk  
accounting period 会计报告期;会计期 %< ;u JP K  
accounting policy 会计政策;会计方针 {Z!t:'x8  
accounting practice 会计惯例 1)~9Eku6K  
accounting principle 会计准则 n/BoK6g  
accounting record 会计记录 .MDSP/s  
accounting report 会计报告 ['>r tV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >}0H5Q8@  
Accounting Society of China 中国会计学会 1PWi~1q{Q  
accounting statement 会计报表 3 AP=  
accounting system 会计制度;会计系统 qKeR}&b  
accounting transaction 会计事项;帐务交易 D > U(&n  
accounting treatment 会计处理 DuAix)#FN9  
accounting year 会计年度 pnuwj U-  
accretion 增值;添加 N5#j}tT  
accrual 应计项目;应累算数目 ,G?Kb#  
accrual basis 应计制;权责发生制 Je^ ;[^  
accrual basis accounting 应计制会计;权责发生制会计 6r%i=z  
accrue 应累算;应计 3*7klu  
accrued benefit 应累算利益 e8_EB/)_Z  
accrued charges 应计费用 .W;cz8te  
accrued cumulative preference share dividend 应累算的累积优先股股息 `x#}co  
accrued expenses 应累算费用 Xa"I  
accrued interest payable 应付利息;应计未付利息 C[ KMaB  
accrued interest receivable 应收利息;应计未收利息 &0ymAf5R  
accrued right 累算权益 }a UQ#x  
accruing profit 应累算的利润 y'oH>l+n  
accumulated fiscal reserve 累积财政储备 \ ux {J  
accumulated profit 累积利润;滚存溢利 +#UawYLJ  
accumulated reserve 累积储备 [z_z tK1  
accumulation of surplus income 累积收益盈余 xu]Kt+QnSk  
acquired assets 既得资产 FL$S_JAw  
acquisition 收购;购置;取得  9,tk  
acquisition cost 购置成本 cuf]-C1_  
acquisition expenses 购置费用 5[*8C Y  
acquisition of 100% interest 收购全部股权 6>&(OV   
acquisition of control 取得控制权 bq5we*" V  
acquisition of fixed assets 购置固定资产 |XQ\c.A  
acquisition of shell “买壳” By*YBZ  
acquisition price 收购价 `4Z:qh+fJ  
act of God 天灾 NVom6K  
acting partner 执事合伙人 QR-pji y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z^/9YzA!6  
active partner 积极参与的合伙人 Lcy6G%A  
active trading 交投活跃 AEFd,;GF  
actual circulation 实际流通 j,i)ecZ>  
actual cost 实际成本 DbR!s1ux  
actual expenditure 实际开支;实际支出 Gp?pSI,b.t  
actual income 实际入息;实际收入;实际收益 B'y)bY'_dS  
actual market 现货市场 :UKc:JVNM  
actual price 现货价;实际价格 gHXvmR"  
actual profit 实际利润 )*.rl  
actual quotation 实盘;实际价位;实际报价 YoQQ ,  
actual year basis 按实际年度计算 z -]ND  
actuals 实货 hVZS6gU,x  
actuarial investigation 精算调查 7a/ BS(kq<  
actuarial principle 精算原则 &u<%%b|  
actuarial report 精算师报告 r4?|sAK  
Actuarial Society of Hong Kong 香港精算学会 pma=*  
actuarial valuation 精算师估值 R$eEW"]  
actuary 精算师 Q!AGalP z  
ad referendum agreement 暂定协议;有待覆核的协定 (v0Q.Q@ <  
ad valorem duty 从价税;按值征税 0}:Wh&g  
ad valorem duty system 从价税制 k0b6X5  
ad valorem fee 从价费 /;y`6WG%2  
ad valorem tariff 从价关税 S]e;p\8$Z  
additional allowance 额外免税额 ( Y Z2&  
additional amount for unexpired risk 未过期风险的额外款额 B1Z;  
additional assessable profit 补加应评税利润 -" r4  
additional assessment 补加评税 GbkDs-  
additional commitment 额外承担 1p-<F3;  
additional commitment vote 额外承担拨款 qckRX+P`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (II#9 n)  
additional dependent parent allowance 供养父母额外免税额 Z;dR :|%)  
additional provision 额外拨款 0d 0ga^O  
additional stamp duty 附加印花税 %bG\  
additional tax 补加税罚款;补加税款 ']^]z".H  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @aB7dtM  
adjudged bankrupt 被裁定破产 TOvsW<cM  
adjudicated bankrupt 裁定破产人 nF,zWr[x  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ),%@X  
adjudication of bankruptcy 裁定破产;宣告破产 \4fuC6d2  
adjudication of insolvency 裁定无力偿还债务 %_39Wa  
adjusted actual 经调整的实数;调整后的实数 ['6Sq@c)  
adjusted current assets 经调整的流动资产;调整后的流动资产 \2Q#'  
adjusted figure 经调整的数字;调整后的数额 R=iwp%c(  
adjusted liabilities 经调整的负债;调整后的负债 ?2gXF0+~Y2  
adjusted loss 经调整的亏损;调整后的亏损 3"Kap/[h  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 &< FKcrZ,  
adjusted profit 经调整的利润;调整后的利润 R_:lp\S&  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;jKLB^4nX  
adjusted value 经调整的价值;调整后的价值 (K ]wk9a  
adjustment 调整;修订;理算〔保险〕 ,a0RI<D  
adjustment centre 调剂中心 fQw=z$  
adjustment lag 调整过程的时间差距;调整时差 Io /;+R .  
adjustment mechanism 调整机制 q03nu3uDI  
adjustment of loss 亏损调整 @c>MROlrlF  
adjustment process 调整过程;调整程序 .\ vrBf  
adjustment range 调整幅度 =""5 c  
administered exchange rate 受管制汇率 p~-)6)We?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6jov8GIAt  
administration expenses 行政费用 J0t_wM Ja  
administration fee 手续费;行政费 *~UK5Brf1  
administration in bankruptcy 破产管理 z4]z3U<}3]  
administration order 遗产管理令 AZ\f6r{  
administrator 管理人;遗产管理人 J'wJe,  
administrator of the estate 遗产管理人 bc& 5*?  
admission of debt 债项承认书 W yP]]I.  
admission of proof 接纳债权证明 zTn.#-7y  
advance 放贷款项;垫付款项;预支款项;预付款项 --vJR/-  
advance account 暂支帐目;预付款帐户 +5:9?&lH  
advance compensation 预付补偿金 wjKc!iB  
advance from shareholder 股东垫款 ')WS :\J  
advance pending reimbursement 预支以待日后付还 2UBAk')O}  
advanced economy 先进经济体系 T-js*  
advancement 预付;预付财产 A#F6~QX(.9  
advances warrant 垫款令 u3jLe=Y'\  
advancing 贷出 !G'wC0  
adverse balance 逆差 & }_tALg  
adverse exchange 逆汇 )~w bu2;  
advertisement addressed to shareholders 在报章刊登的致股东通告 )L"J?wTe  
advice for collection 托收通知书 qE6D"+1y7  
advice of drawing 提款通知书;汇票通知书 Z|3[Y@c \  
advice of payment 付款通知 {{ 1qk G9$  
Advisory Committee [Securities and Futures Commission] oRmA\R*  
谘询委员会〔证券及期货事务监察委员会〕 GIS,EwA  
Advisory Committee on Diversification 经济多元化谘询委员会 _( QW2m?K  
affidavit 誓章;遗产申报誓章 *M$$%G(4  
affidavit of no receipt 述明无收款的誓章 MiMDEe%f%  
affiliate 联号;联营公司;附属公司 Ud#xgs'  
affiliated company 附属公司;联号;联营公司 1b2xWzpG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Xw162/:h  
affordability 负担能力 T9>,Mx%D[  
African Development Bank [AfDB] 非洲开发银行 4Ub7T=LG  
after-acquired property 事后取得的财产 i`w&{WTRQ  
after-hours dealing 市后交易 7?uIl9Vk>(  
after-tax profit 税后盈利;税后利润;税后溢利 w:~vfdJ  
agency agreement 代理协议 Ou|kb61zg  
agency expenses 代理机构的开支 uPb.uG  
agency fee 代理费 r;"Qu  
Agency Law 《代理法》 GCxmqoQ  
agent 代理人;承销人 }AS3]Lub@  
agent of company 公司代理人 8(!?y[  
agent's fee 代理人费;经纪费 h~Z:YY)4  
aggregate 总计;总数;总体数字 ^jk-GRD*  
aggregate amount 总款额;总额 +rDKx(Rk  
aggregate assets and liabilities 总体资产与负债 kr44@!s+'  
aggregate at constant price 按固定价格计算的总体数字 FJsM3|{2=d  
aggregate demand 总需求 UQBc$`v  
aggregate gross position 总持仓量 {@tO9pc`8  
aggregate limit 总限额 t+Qx-sW  
aggregate of salaries tax 合计薪俸税  qt. =  
aggregate performance 总体表现;总体业绩 J(,{ -d-E  
aggregate supply 总体供应 a0`(* #P  
aggregate surplus 总盈余 "~08<+  
aggregate total 整体总额 c$;Cpt@-j  
aggregate value 总值;合计价值 byk9"QeY\  
aggregated basis 合计基准 {@t6[g++  
aggregated net chargeable income 合计应课税入息实额 '*K%\]  
aggregation 合并计算;合计;总和 CI|#,^  
aggregation of incomes of husband and wife 夫妇入息合并计算 @3?dI@i(  
aggregation of property 财产的总和 XU`vs`/   
agio 差价;贴水 "OrF81  
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》 )jw!, "_4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?oU5H  
《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》 NV\{$*j(|J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6MQyr2c  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v;s^j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C]krJse@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6'.CW4L  
agreement for a settlement 授产协议 e8)8QmB{o  
agreement for assignment 转让协议 u X(#+  
agreement for sale 售卖协议;买卖协议 kM7 6?M  
agreement for sale and purchase 买卖协议 @CA{uP;  
agreement for the payment of interest 支付利息协议 /Em6+DN>  
agreement for the repayment of money 还款协议 6D4 j];~X  
agreement of reinsurance 再保险协议 `bNLmTS  
Agricultural Bank of China 中国农业银行 'D^@e0.3  
air passenger departure tax 飞机乘客离境税 a.XMeB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jq(rnbV  
airport tax 机场税 u/` t+-A  
alcohol duty 酒精税 8@KGc )k  
alienation 让与;让渡;转让 \Bl`;uXb  
alimony 生活费;赡养费 YcM 0A~<  
All Ordinaries Index [AOI] 所有普通股指数 m3`J9f,c/  
all risks 全险;综合险 9#\oGzDN  
All Sales Record for Stock Market 《股票市场成交报告》 + ;B K|([#  
Allied Capital Resources Limited 新联财务有限公司 F^cu!-L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 41i#w;ojI  
allocation letter 拨款信件 z[]8"C=  
allocation of fund 分配款项;预留款项 J/c5)IB|  
allocation of profit 利润分配;溢利分配 .R&jRtb/E  
allocation warrant 拨款令 n-CFB:L  
allotment 分配;配股 /,+&O#SX  
allotment notice 股份配售通知;配股通知 |bk$VT4\  
allotment of shares 股份分配 =qww|B92  
allowable 可获宽免;免税的 t'HrI-x  
allowable business loss 可扣除的营业亏损 ,'@t .XP  
allowable expenses 可扣税的支出 Nkk+*(Z  
allowance 免税额;津贴;备抵;准备金 %p^`,b}  
allowance for debts 债项的免税额 j"vL$h  
allowance for depreciation by wear and tear 耗损折旧免税额 }`_x%]EJ  
allowance for funeral expenses 殡殓费的免税额 _Hv@bIL'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 'c$)}R I7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Az6tu <  
allowance to debtor 给债务人的津贴 ohPDknHp  
alteration of capital 资本更改 bO }9/Ay  
alternate trustee 候补受托人 rG'W#!^*  
amalgamation 合并 #mRT>]di`D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]mx1djNA  
ambit of charges 征税范围;收费范围 Gyy?cn6_  
amended valuation 经修订的估值 Yo,n#<37  
American Commodities Exchange 美国商品交易所 h:r:qk  
American Express Bank Limited 美国运通银行 f|{&Y2h(R  
American Stock Exchange 美国证券交易所 awOH50R  
amortization 摊销 Mu$"fYKf"  
amount due from banks 存放银行同业的款项 <a& $D  
amount due from banks abroad 存放海外银行同业的款项 P?<G:]W  
amount due from holding companies 控股公司欠款 WCg&*  
amount due from local banks 存放本港银行同业的款项 Q&&oP:4~X*  
amount due to banks 银行同业的存款 {BD G;e  
amount due to banks abroad 海外银行同业的存款 x,QXOh\a  
amount due to holding companies 控股公司存款 Jy-V\.N>s  
amount due to local banks 本港银行同业的存款 8LGNV&Edg  
amount due to outport banks 外埠银行同业的存款 !4T7@V`G  
amount for note issue 发行纸币的款额 N?c!uO|h|  
amount of bond 担保契据的款额 +LaR_n[  
amount of consideration 代价款额 (CY#B%*  
amount of contribution 供款数额 G]gc*\4  
amount of indebtedness 负债款额 5:SS2>~g  
amount of principal of the loan 贷款本金额 }%S#d&wh$_  
amount of rates chargeable 应征差饷数额 p u[S  
amount of share capital 股本额 ZY8:7Q@P>  
amount of sums assured 承保款额 KH9D},  
amount of variation 变动幅度 =L, 7~9  
amount of vote 拨款数额 )_1;mc8B  
amount payable 应付款额 Z':w X  
amount receivable 应收款额 %kV #UzL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4X$|jGQ\  
analysis 分析 = Tq\Ag:  
ancillary risk 附属风险 m 8P`n  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;~n^/D2.  
annual accounting date 年结日期 :E2 ww`  
annual allowance 每年免税额;年积金;年度津贴;年津 2@|,VN V6~  
annual balance 年度余额 v=E(U4v9e  
annual disposable income 每年可动用收入 ?GeMD /]  
annual estimates 周年预算 {w<"jw&2  
annual fee 年费 vm8ER,IW)  
annual general meeting 周年大会 C]ef `5NR]  
annual growth rate 年增率;每年增长率 ??,/85lM  
annual long-term supplement 长期个案每年补助金 ed$w5dv  
annual pensionable emolument 可供计算退休金的年薪 Ev0=m;@_  
annual report 年报 u56WB9Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "_n})s f  
annual return 周年报表;周年申报表;每年报税表格 <!derr-K  
Annual Return Rules 《周年报表规则》 I$oqFF|D  
annual review of consumer prices 每年消费物价回顾 Pr#uV3\  
annual roll-forward basis 逐年延展方式 __,F_9M  
annual salary 年薪 !OMl-:KUzE  
annual statement 年度报表;年度决算表 ,y[8Vz?:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lZ?YyRsa6&  
annuitant 年金受益人 uMK8V_p*?  
annuity 年金 /q?g py  
annuity contract 年金合约 2X0<-Y#'  
annuity on human life 人寿年金 @8 lT*O2j  
antecedent debt 先前的债项 yG,uD!N]|  
ante-dated cheque 倒填日期支票 F<Ig(Wl#az  
anticipated expenditure 预期开支 F_nXsKem  
anticipated net profit 预期纯利 y*#+:D]o*  
anticipated revenue 预期收入 mIv}%hD  
anti-inflation measure 反通货膨胀措施 wfQImCZ>l  
anti-inflationary stance 反通货膨胀立场 P$&l1Mp  
apparent deficit 表面赤字 }hS$F  
apparent financial solvency 表面偿债能力 O+ xzM[[  
apparent partner 表面合伙人 PySFhb@  
application for personal assessment 个人入息课税申请书 yMJ(Sf  
application of fund 资金应用 =!DpWVsQ  
application to release as liquidator and to destruct the books of accounts and documents -BEd7@?A  
申请免除清盘人职务及毁灭帐簿与文件 yhd]s0(!  
appointed actuary 委任精算师 W@Rb"5Gy+  
appointed auditor 委任核数师;委任审计师 @81N{tg-  
appointed trustee 委任的受托人 * 5(%'3  
appointer 委任人 ) RNB;K~s9  
apportioned pro rata 按比例分摊 ma@!"Z8 S  
apportionment 分配;分摊 JHg y&/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sgn<=8,6c  
apportionment formula 分摊方程式 H}g p`YW:4  
apportionment of estate duty 遗产税的分摊 Jo:S *D  
appraisal 估价;评估 __`6 W1  
appreciable growth 可观增长 Pdk#"H-j  
appreciable impact 显着影响 k;jXVa  
appreciable increase 可观增长 Qn)AS1pL+  
appreciation 增值;升值 &A~hM[-  
appreciation against other currencies 相对其他货币升值 -v$ q8_$m"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /&zlC{:G92  
appreciation tax 增值税 1Hs'YzvY  
appropriation 拨款;拨用;拨付 TVAa/_y2`  
appropriation account 拨款帐目 Fmzkbt~oe  
Appropriation Bill 拨款法案 XUTsW,WC  
appropriation-in-aid system 补助拨款办法 o&>aYlXd  
approved assets 核准资产 06[HE7  
approved basket stock 认可一篮子证券 ^m-w@0^z  
approved budget 核准预算 'Ej+Jczzpp  
approved charitable donation 认可慈善捐款 3|bbJ6*.<  
approved charitable institution 认可慈善机构 X u2+TK  
approved currency 核准货币;认可货币 OtoG,~?  
approved estimates 核准预算 5TLE%#G@+  
approved estimates of expenditure 核准开支预算 iKG,"  
approved overseas insurer 核准海外保险人 )&qr2Cm*  
approved overseas trust company 核准海外信托公司 =Jswd  
approved pooled investment fund 核准汇集投资基金 W6V((84(O  
approved provident fund scheme 认可公积金计划 mnFmShu  
approved provision 核准拨款 C0CJ;   
approved redeemable share 核准可赎回股份 &!B4v<#,U  
approved regional stock 认可地区性证券 3zMaHh)mj  
approved retirement scheme 认可退休金计划 8LUl@!4b  
approved subordinated loan 核准附属贷款 JV?d/[u,  
arbitrage 套戥;套汇;套利 ':]Hj8t_  
arbitrageur 套戥者;套汇者 ^ LVKXr  
arbitrary amount 临时款项 XC4wm#R  
arrangement 措施;安排;协定 GIhFOK  
arrears 欠款 'u6n,yRm  
arrears of pay 欠付薪酬 a&u!KAQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 %uvA3N>  
articles of association 组织章程;组织细则;组织章程细则 $f+cd8j?o  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #dQFs]:F  
ascertainment of profit 确定利润 1,+swFSN  
"Asia Clear" “亚洲结算系统” 5aNvGI1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 YmLpGqNv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .z^O y_S{  
Asian Development Fund [ADF] 亚洲发展基金 ubM  N  
Asian dollar bond 亚洲美元债券 3ej[  
Asian dollar market 亚洲美元市场 ^#U[v7y  
Asian dollar rate 亚洲美元利率 se*k56,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >v )V2,P -  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <7`U1DR=  
asked price 沽盘;喊价;索价;卖方报价 4<Kxo\\S  
assessable income 应评税入息 M9?f`9  
assessable loss 应评税亏损 ?%$~Bb _  
assessable profit 应评税利润 yYdh+x  
assessable value 应评税值 d '\ ^S}  
assessed profit 估定利润 0 gR_1~3  
assessed value 经评估价值 S }qGf%  
assessment 评税;评定;估价;评税单 rA}mp]  
assessment number 评税编号;估价编号 k+~2 vmS  
assessment of additional tax 补加税评税 (,b\"Q  
assessment of performance 业绩评估;实绩评价 p!K^Q3kO  
Assessor 评税主任 B_>r|^Vh  
asset price bubbles 资产价格泡沫 g!^mewtd  
asset-backed securities 具资产保证的证券 _} K3}}  
assets accretion 资产增值 P3v4!tR  
assets and liabilities 资产与负债 Gh 352  
assets betterment statement 资产递增表;资产改进表 3gtKD9RL:  
assets lending 实物放款;有抵押贷款 gZ8JfA_\R(  
assets of the company passing on the death 死者去世时转移的公司资产 (S2E'L L{  
assets pledged as security for liabilities 用作负债抵押的资产 YKzfI9Y  
assets portfolio 资产投资组合 P_)=sj!>-  
assets price 资产价格 1'|gxYT  
assets quality 资产质素 \{v-Xe&d^  
assets realization 资产变现 lv+: `   
assets refinancing arrangement 资产再集资安排 uZ'(fnZ$  
assets securitization 资产证券化 wQa,o l_p  
assets situated outside Hong Kong 在香港以外地方的资产 Y7;=\/SV  
assets stripping 削减资产;拆卖资产 %!8w)1U  
assets value 资产值 i`=%X{9  
assignee 承让人 9+ |W;  
assignment 转让;转让书;转让契 I]BhkJ  
assignment of interest 权益转让 I= a?z<  
assignment of letters patent and trade mark 专利证书及商标转让 @mb'!r  
assignment of property 物业转让;物业转让书 t*`Sme]"B  
assignment right 转让权 c )=a;_h  
assignor 转让人 4vV\vXT*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \i\>$'f*z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {7%(m|(  
associate member 附属会员 G++<r7;x  
associated body corporate 相联法人团体 J0B*V0'zR  
associated company 相联公司;联属公司 g!OcWy)7  
associated corporation 相联法团 `26.+>Z7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "Y@q?ey[1  
公认会计师公会〔英国〕 %,e,KcP'  
Association of Futures Exchange Brokers 香港期货经纪协会 _7~q|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x=kJl GT  
association of underwriters 承保人组织 5&xbGEP$  
assumption of control 接管 ZD4aT1|Q7  
assurance 担保;保险;转易;转易书 Y*IKPnPot2  
assurance of interest 权益的转易 ,aIkiT  
at 19XX price 按一九XX年价格计算 `G%h=rr^c  
at a discount 按赔价计算;按贴水价格计算;打折扣 %evtIU<h  
at a premium 按溢价计算;按升水价格计算 kSEgq<i!  
at call 通知付款;按通知 8U}+9  
at constant market price 按固定市价计算 I'[;E.KU  
at constant price 按固定价格计算 Rtlc&Q.b  
at cost 按成本计算 VP<LY/'f  
at current market price 按当时市价计算;按现时市价计算 QL*RzFAD 3  
at current price 按当时价格计算;按现时价格计算 NE4]i  
at factor cost 按要素成本计算;按生产要素成本计算 #^(Yw|/K  
at money-of-the-day price 按付款当日价格计算 G ]uz$V6!  
at or better 按指定或较佳价位〔买卖指令〕 ta^$&$l  
at par 按面值计算;平价 r! [Qpb-:  
at sight 见票即付 xzOn[.Fi  
at the close 按收市盘 :#cJZ\YH  
at the opening 按开市盘 y>7 r;e  
attestation 见证;见证条款 p,!IPWo  
at-the-money option 平价期权 q_98=fyE6  
attorney 受权人;受托代表人 xxwbX6^d  
attornment 新拥有人承认书 FR>[ g`1  
attributable profit 可归属利润 /U-+ClZi@  
attributable share value 可归属股份价值 Cq'{ %  
Auckland Stock Exchange 奥克兰证券交易所 C|[x],JCS  
auction 拍卖 #Nad1C/]  
auctioneer 拍卖商 VTY #{  
audit 审计;核数 1.TIUH1  
Audit Commission 审计署 &Pc.[k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /1$u|Gs *  
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〕 <PM.4B@  
audit review 帐目审查 z, FPhbFn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1/&^~'  
audited account 审计帐目;经审计的帐目 J #jFX F\  
audited annual account 经审计的周年帐目 2cSc 8  
audited balance sheet 经审计的资产负债表 2EYWX! Bx  
auditor 核数师;核数主任;审计师 Y*{5'q+2  
auditor's certificate 核数师证明书;审计师证明书 c *<m.  
auditor's report 核数师报告;审计师报告 btC6R>0   
Aussie bond 澳元债券 pF9WKpzE  
austerity budget 紧缩预算 u:tcL-;U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ei"c|/pO  
Australia All Ordinaries Index 澳洲所有普通股票指数 [j0jAl  
Australian Dollar [AUD] 澳元 J8ScKMUN2  
Australian Options Market 澳大利亚期权市场 @(+\*]?^&  
Australian Securities Commission 澳洲证券事务监察委员会 \DWKG~r-%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e+:X%a4\  
Australian Stock Exchange 澳大利亚证券交易所 A/"2a55  
Austrian Schilling [ATS] 奥地利先令 L\5:od[EP  
authentication 认证;鉴证 ,Q.[Lc=w  
authority to purchase 委托购买证;委购书 ,H8M.hbsQ  
authorization 认可;核准;授权;授权书 '-Oh$hqCx|  
authorization by direction 指示授权 U#Iwe=  
authorization by instruction 指令授权 ov daK"q2  
authorization by warrant 令状授权 )1gT&sU0  
authorization of unit trust 单位信托的认可 GG-b)64h`  
authorized agent 指定代理人 AEDBr<  
authorized capital 法定资本 (bpRX$is  
authorized clerk 出市员 #p]V?  
authorized dealer 认可交易商 XB B>"  
authorized financial institution 认可财务机构 #2$wI^O  
authorized fund 认可基金 -$_FKny  
authorized fund house 获授权的基金公司;认可基金公司 B-$zioZ  
authorized institution 认可机构 wXZ9@(^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W~a|AU8]C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  WFhppi   
authorized insurer 获授权保险人;获认可承保人 :RwURv+kT  
authorized investment 特准投资项目 hwQ|'^(@O  
authorized person 获授权人 ]6s/y  
authorized representative 获授权代表 :SWrx MT  
authorized share capital 法定股本 /-t!)_zvw  
automated quotation system 自动报价系统 a>9_#_hI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <:T/hm$  
自动交易系统〔香港期货交易所有限公司〕 dLeos9M:  
automatic adjustment mechanism 自动调整机制 m,J IId%O  
automatic adjustment system 自动调整系统 8~~ k?  
Automatic Clearing House 自动票据交换所 ,-8Xb+!8I  
automatic exchange rates accumulation system 自动化汇率累集系统 y?A*$6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y6.Bi  
automatic teller machine [ATM] 自动柜员机 R y(<6u0  
autopay 自动转帐 B&<5VjZ\  
available assets 可用资产 MgN;[4|[h  
available fiscal reserve 现存财政储备 z`I%3U5(  
available profit 可用利润 _[i.)8$7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 dw!Xt@,[g{  
average 平均;平均数;海损 p$= 3$I  
average basic salary 平均基本薪金 S3$C#mHX  
average consumer expenditure 平均消费开支;一般消费开支 Om>?"=yDE  
average cost 平均成本 g{uiY|  
average cost of land production 增辟土地平均成本 )EQI>1_  
average daily turnover 平均每日成交额 m-+>h:1b|9  
average daily wage rate 平均每日工资率 5w{U/v$Z  
average expenditure pattern 平均开支模式 (FZ8T39  
average growth rate 平均增长率 ?<Hgq8J  
average net fixed assets 固定资产平均净值 J><hrZ  
average of relatives 相对价格平均数 -N5h`Ii7  
average price 平均价格 .*xO/pn  
average propensity to consume 平均消费倾向;一般消费倾向 0NU3% 4?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 qm'@o -[  
average rate 平均率 9}Za_ZgG  
average revenue 平均收入;平均收益 E>gLUMG$  
average stock 平均库存;平均存货 A7&/3C6{H  
average yearly rent 平均年租 p! )tA  
avoidance of double taxation 避免双重课税 vb]uO ' l  
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 ~X %cbFom=  
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