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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: &>H!}"Yk  
A share A股;甲类股份 x`6<m!d`  
abatement of tax 减税;减扣免税额 9(":,M(/o  
ABN AMRO Bank N.V. 荷兰银行 XV^1tX>f{  
above-the-line expenditure 线上项目支出;经常预算支出 ^eoLAL  
above-the-line receipt 线上项目收入;经常预算收入 q{+_ <2U|  
ABSA Asia Limited 南非联合亚洲有限公司 %6_AM  
absolute change 绝对数值变更 ul*Qt}  
absolute expenditure 实际开支 `O'`eY1f  
absolute guideline figure 绝对准则数字 ~Ch+5A;  
absolute interest 绝对权益 'fPdpnJ<  
absolute order of discharge 绝对破产解除令 /a6Xa&(B  
absolute profit margin 绝对利润幅度 \rPbK+G.  
absolute value 实值;绝对值 |hr]>P1  
absolutely vested interest 绝对既得权益 m>SErxU(z  
absorbed cost 已吸收成本;已分摊成本 VsA'de!V4[  
absorption 吸收;分摊;合并 Ag@;  
absorption rate 吸收率;摊配率;分摊率 @}kv-*  
ACB Finance Limited 亚洲商业财务有限公司 0 Us5  
acceptable form of reciprocity 合理的互惠条件 @$T 9Ll  
acceptable rate 适当利率;适当汇率 H8"@iE,  
acceptance agreement 承兑协议 i E CrI3s  
acceptance for honour 参加承兑 <vwkjCA`  
acceptor 承兑人;接受人;受票人 KgR<E  
acceptor for honour 参加承兑人 <mAhr  
accident insurance 意外保险 NB<A>baL*  
Accident Insurance Association of Hong Kong 香港意外保险公会 <ZB1Vi9}8  
accident insurance scheme 意外保险计划 +a*tO@HG  
accident year basis 意外年度基准 %AQIGBcgL  
accommodation 通融;贷款 3d|9t9v  
accommodation bill 通融票据;空头票据 ?Ae ve n  
accommodation party 汇票代发人 P+$:(I  
account balance 帐户余额;帐户结余 w}=5ElB  
account book 帐簿 ` Jdb;  
account collected in advance 预收款项 NQ6sGL  
account current book 往来帐簿 <n#DT  
account of after-acquired property 事后取得的财产报告 ]KmO$4  
account of defaulter 拖欠帐目 y:6; LZ9[  
account payable 应付帐款 L`24 ?Y{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 y99mC$"Ee`  
account receivable 应收帐款 rEF0oJ.  
account receivable report 应收帐款报表 s;A@*Y;v  
account statement 结单;帐单;会计财务报表 e2A-;4?_  
account title 帐户名称;会计科目 bcYF\@};  
accountant's report 会计师报告 Gh}*q|Lz  
Accountant's Report Rules 会计师报告规则 hodgDrmO/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ynrT a..  
Accounting Arrangements 《会计安排》 JeE ;V![  
accounting basis 会计基础 ^ (FdXGs[  
accounting by Official Receiver 破产管理署署长呈交的帐目 hq #?kN  
Accounting Circular 《会计通告》 r3PT1'P?L  
accounting class 会计类别 m|G'K[8  
accounting date 记帐日期;会计结算日期 J Px~VnE%%  
accounting for money 款项核算 (I./ Uu%  
Accounting Officer 会计主任 5@BBo eG  
accounting period 会计报告期;会计期 S.f5v8  
accounting policy 会计政策;会计方针 _D+J!f^  
accounting practice 会计惯例 X)% A6M  
accounting principle 会计准则 @!1x7%]G  
accounting record 会计记录 .*)2SNH  
accounting report 会计报告  v%iflCK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :n-]>Q>5=k  
Accounting Society of China 中国会计学会 ~5oPpTAe  
accounting statement 会计报表 # }y2)g  
accounting system 会计制度;会计系统 &:`U&06q  
accounting transaction 会计事项;帐务交易 ;N?]eM}yf  
accounting treatment 会计处理 rQ qW_t%  
accounting year 会计年度 , JQp'e  
accretion 增值;添加 !/]WrGqbS  
accrual 应计项目;应累算数目 W@I|Q -  
accrual basis 应计制;权责发生制 D-._z:_  
accrual basis accounting 应计制会计;权责发生制会计 e-EUf  
accrue 应累算;应计 u@cYw:-C  
accrued benefit 应累算利益 V: TM]  
accrued charges 应计费用 }|8_9Rx0*  
accrued cumulative preference share dividend 应累算的累积优先股股息 SR |`!  
accrued expenses 应累算费用 #$8% w  
accrued interest payable 应付利息;应计未付利息 d\gJ$ ~^K  
accrued interest receivable 应收利息;应计未收利息 dx@-/^.  
accrued right 累算权益 %#xaA'? [  
accruing profit 应累算的利润 |}di&y@-JI  
accumulated fiscal reserve 累积财政储备 @X;!92i  
accumulated profit 累积利润;滚存溢利 z?*w8kU&>  
accumulated reserve 累积储备 I!Z_ [M  
accumulation of surplus income 累积收益盈余 -^hWM}F  
acquired assets 既得资产 f@|A[>"V  
acquisition 收购;购置;取得 sW'2+|3"  
acquisition cost 购置成本 ?q{ ,R"  
acquisition expenses 购置费用 1oW ED*B  
acquisition of 100% interest 收购全部股权 Xx0hc 8qd  
acquisition of control 取得控制权 WGZ9B^A  
acquisition of fixed assets 购置固定资产 UKT%13CO4U  
acquisition of shell “买壳” U`NjPZe5^  
acquisition price 收购价 9CWezI+  
act of God 天灾 OX?\<),  
acting partner 执事合伙人 {CGUL|y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 'R'*kxf  
active partner 积极参与的合伙人 S79;^X  
active trading 交投活跃 %,@e^3B  
actual circulation 实际流通 {YAJBIvHV  
actual cost 实际成本 fY51:0{  
actual expenditure 实际开支;实际支出 DpvI[r//'*  
actual income 实际入息;实际收入;实际收益 3yU.& k  
actual market 现货市场 Tz8PSk1[  
actual price 现货价;实际价格 ?R$F)g7<  
actual profit 实际利润 RL@VSHXc  
actual quotation 实盘;实际价位;实际报价 NflD/q/ L  
actual year basis 按实际年度计算 =C8?M  
actuals 实货 K<SyC54  
actuarial investigation 精算调查 - -HZX  
actuarial principle 精算原则 Ybs\ES'?A  
actuarial report 精算师报告 -$cmG4  
Actuarial Society of Hong Kong 香港精算学会 #*K}IBz  
actuarial valuation 精算师估值 7XTkX"zKj  
actuary 精算师 i1NY9br  
ad referendum agreement 暂定协议;有待覆核的协定 4U+xb>  
ad valorem duty 从价税;按值征税 {GK;63`1  
ad valorem duty system 从价税制 75f"'nJ)  
ad valorem fee 从价费 @s ?  
ad valorem tariff 从价关税 -.u]GeMy  
additional allowance 额外免税额 bnq; )>&  
additional amount for unexpired risk 未过期风险的额外款额 DEG[Z7Ju  
additional assessable profit 补加应评税利润 =[cS0Sy  
additional assessment 补加评税 [q) 8N  
additional commitment 额外承担 t{^*6XOcJ  
additional commitment vote 额外承担拨款 eg\v0Y!rI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 la0BiLzb]  
additional dependent parent allowance 供养父母额外免税额 B%)%  
additional provision 额外拨款 AS'R?aX|C  
additional stamp duty 附加印花税 &C, 'x4c"  
additional tax 补加税罚款;补加税款 D[aCsaR  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 r3&G)g=u  
adjudged bankrupt 被裁定破产 n'wU;!W9  
adjudicated bankrupt 裁定破产人 J%v=yBC2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 eL10Q(;P`  
adjudication of bankruptcy 裁定破产;宣告破产 9YIM'q>`v  
adjudication of insolvency 裁定无力偿还债务 ww\CQ6/h  
adjusted actual 经调整的实数;调整后的实数 "pi=$/RD9  
adjusted current assets 经调整的流动资产;调整后的流动资产 Z0x ar]4V  
adjusted figure 经调整的数字;调整后的数额 =9y[1t  
adjusted liabilities 经调整的负债;调整后的负债 jVv0ST*z  
adjusted loss 经调整的亏损;调整后的亏损 ]qethaNy  
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 $2oTkOA   
adjusted profit 经调整的利润;调整后的利润 N..yQ-6x?  
adjusted surplus 经调整的盈余额;调整后的盈余额 cs,N <|  
adjusted value 经调整的价值;调整后的价值 >Ea8G,  
adjustment 调整;修订;理算〔保险〕 nhB1D-  
adjustment centre 调剂中心 ]fx"4qKM  
adjustment lag 调整过程的时间差距;调整时差 nt 81Bk=  
adjustment mechanism 调整机制 ZXqSH${Tp  
adjustment of loss 亏损调整 >:AARx%  
adjustment process 调整过程;调整程序 1L%CJ+Q#0i  
adjustment range 调整幅度 @TLS<~  
administered exchange rate 受管制汇率 a]JYDq`,3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /[a~3^Gs^  
administration expenses 行政费用 V]|^&A _c  
administration fee 手续费;行政费 Yl4^AR&  
administration in bankruptcy 破产管理 3EV;LH L  
administration order 遗产管理令 oRm L {UDZ  
administrator 管理人;遗产管理人 MW! srTQ_  
administrator of the estate 遗产管理人 7,U=Qe;  
admission of debt 债项承认书 .f*4T4eR-  
admission of proof 接纳债权证明 Ed0QQyC@9  
advance 放贷款项;垫付款项;预支款项;预付款项 <;9 I@VYK  
advance account 暂支帐目;预付款帐户 A_XY'z1  
advance compensation 预付补偿金 aXQnZ+2e^R  
advance from shareholder 股东垫款 ~ZmN44?R  
advance pending reimbursement 预支以待日后付还 `> 7; !  
advanced economy 先进经济体系 :By?O"LQ  
advancement 预付;预付财产 kW2sY^Rg  
advances warrant 垫款令 \s/s7y6b+  
advancing 贷出 #zG&|<hc  
adverse balance 逆差 Fu SL}P  
adverse exchange 逆汇 j| v%)A  
advertisement addressed to shareholders 在报章刊登的致股东通告 TC @s  
advice for collection 托收通知书 K{x\4  
advice of drawing 提款通知书;汇票通知书 w,.+IV$Kk  
advice of payment 付款通知 J ][T"K  
Advisory Committee [Securities and Futures Commission] S'|,oUWDb  
谘询委员会〔证券及期货事务监察委员会〕 KX76UW   
Advisory Committee on Diversification 经济多元化谘询委员会 9i'jj N  
affidavit 誓章;遗产申报誓章 p31NIf `  
affidavit of no receipt 述明无收款的誓章 j5K]CTz#  
affiliate 联号;联营公司;附属公司 S/}2;\Xm  
affiliated company 附属公司;联号;联营公司 zO~8?jDN4|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Vu)4dD!  
affordability 负担能力 E[2m&3&  
African Development Bank [AfDB] 非洲开发银行 NE"@Bk cm  
after-acquired property 事后取得的财产 G^~k)6v=m  
after-hours dealing 市后交易 Z,RzN5eN  
after-tax profit 税后盈利;税后利润;税后溢利 C\3y {s  
agency agreement 代理协议 /,89p&h  
agency expenses 代理机构的开支 :9O#ObFR  
agency fee 代理费 )2pbpbWX>  
Agency Law 《代理法》 *?Lv3}E  
agent 代理人;承销人 t0/p]=+.p/  
agent of company 公司代理人 jK!Au  
agent's fee 代理人费;经纪费 JI?rL  
aggregate 总计;总数;总体数字 ^M3~^lV  
aggregate amount 总款额;总额 DQNnNsP:M-  
aggregate assets and liabilities 总体资产与负债 o]+z)5zC  
aggregate at constant price 按固定价格计算的总体数字 | h`0u'#  
aggregate demand 总需求 *'OxAfa#x  
aggregate gross position 总持仓量 u}>#Eb  
aggregate limit 总限额 ST2.:v;lb  
aggregate of salaries tax 合计薪俸税 U1@IX4^2`  
aggregate performance 总体表现;总体业绩 R? ,an2  
aggregate supply 总体供应 ?Eg(Gu.J  
aggregate surplus 总盈余 tkVbo.[8K  
aggregate total 整体总额 O?NeSx 1  
aggregate value 总值;合计价值 <:(6EKJAq}  
aggregated basis 合计基准 nIAx2dh?  
aggregated net chargeable income 合计应课税入息实额 stG~AC  
aggregation 合并计算;合计;总和 &J55P]7w  
aggregation of incomes of husband and wife 夫妇入息合并计算 ji1viv  
aggregation of property 财产的总和 K)-U1JE7  
agio 差价;贴水 &Flglj~7l  
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》 \qR7mI/*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <DMl<KZ  
《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》 QZ4v/Ou  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V\6=ySx  
《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》 cmBB[pk\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3Dg,GaRk  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FjK3 .>'  
agreement for a settlement 授产协议 6S\C}U/   
agreement for assignment 转让协议 $9 ]m=S  
agreement for sale 售卖协议;买卖协议 ,%n\=  
agreement for sale and purchase 买卖协议 7x#Ckep:I  
agreement for the payment of interest 支付利息协议 ,RE\$~`w  
agreement for the repayment of money 还款协议 /nyUG^5#{  
agreement of reinsurance 再保险协议 "XB[|#&  
Agricultural Bank of China 中国农业银行 Acnl^x7Y1  
air passenger departure tax 飞机乘客离境税 ;+0t;B!V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r9X?PA0f  
airport tax 机场税 kV?y0J.  
alcohol duty 酒精税 c05TsMF&O  
alienation 让与;让渡;转让 h lkn%  
alimony 生活费;赡养费 S7=Bd[4  
All Ordinaries Index [AOI] 所有普通股指数 nNrPHNfqD  
all risks 全险;综合险 9!T[Z/}T  
All Sales Record for Stock Market 《股票市场成交报告》 e:DkGy`-s  
Allied Capital Resources Limited 新联财务有限公司 {88)~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k9)jjR*XxG  
allocation letter 拨款信件 %TX@I$Ba  
allocation of fund 分配款项;预留款项 JmPHAUd  
allocation of profit 利润分配;溢利分配 wm]^3q I2  
allocation warrant 拨款令 UQ'\7OS  
allotment 分配;配股 FQT~pfY  
allotment notice 股份配售通知;配股通知 7#@cz5Su  
allotment of shares 股份分配 cj+ FRG~u  
allowable 可获宽免;免税的 yMyE s8  
allowable business loss 可扣除的营业亏损 *_R]*o!W'  
allowable expenses 可扣税的支出 |o,8V p  
allowance 免税额;津贴;备抵;准备金 k:JrHBKv\  
allowance for debts 债项的免税额 ~GTz:nC*  
allowance for depreciation by wear and tear 耗损折旧免税额 f:ZAG4B  
allowance for funeral expenses 殡殓费的免税额 P/xKnm~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]d,S749(s  
allowance for repairs and outgoings 修葺及支出方面的免税额 dlJbI}-v=  
allowance to debtor 给债务人的津贴 *F ? 8c  
alteration of capital 资本更改 Qi_>Mg`x  
alternate trustee 候补受托人 /V8}eZ97  
amalgamation 合并 s_x:T<]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1&^MfP}  
ambit of charges 征税范围;收费范围 /J04^ 6  
amended valuation 经修订的估值 VUVaaOmO  
American Commodities Exchange 美国商品交易所 M7+nW ; e%  
American Express Bank Limited 美国运通银行 e_s&L,ze  
American Stock Exchange 美国证券交易所 bA\<.d  
amortization 摊销 R&|mdY8  
amount due from banks 存放银行同业的款项 0GB:GBhZ  
amount due from banks abroad 存放海外银行同业的款项 xZ|Y ?R5m  
amount due from holding companies 控股公司欠款 NG  
amount due from local banks 存放本港银行同业的款项 e?_@aa9~@{  
amount due to banks 银行同业的存款 F;=4vS]\  
amount due to banks abroad 海外银行同业的存款 (4'$y`Z  
amount due to holding companies 控股公司存款 5QPM t^  
amount due to local banks 本港银行同业的存款 PH?#)l D  
amount due to outport banks 外埠银行同业的存款 p!sWYui  
amount for note issue 发行纸币的款额 vk*=4}:  
amount of bond 担保契据的款额 Gp4A.\7  
amount of consideration 代价款额 0G7K8`a  
amount of contribution 供款数额 e*@{%S  
amount of indebtedness 负债款额 ]xX$<@HR  
amount of principal of the loan 贷款本金额 COTp  
amount of rates chargeable 应征差饷数额 ~=8uN<  
amount of share capital 股本额 OH5>vV 'i  
amount of sums assured 承保款额 /%0<p,T  
amount of variation 变动幅度 ZKQG:M~|  
amount of vote 拨款数额 L3 G \  
amount payable 应付款额 k]5Bykf`Ky  
amount receivable 应收款额 Vs%|pIV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .A-]_98Z  
analysis 分析 Ps%qfL\  
ancillary risk 附属风险 dxZu2&gi  
annual account 周年帐目;周年帐目报表;年度决算;年结 ({JHZ6uZ  
annual accounting date 年结日期 N@Y ljz|  
annual allowance 每年免税额;年积金;年度津贴;年津 x~GQV^(l3  
annual balance 年度余额 nBHnkbKoy  
annual disposable income 每年可动用收入 ZO4*sIw%  
annual estimates 周年预算 9G{;?c  
annual fee 年费 d}JP!xf%  
annual general meeting 周年大会 oP!;\a( SL  
annual growth rate 年增率;每年增长率 U Z|HJ8_  
annual long-term supplement 长期个案每年补助金 h$.:Uj8/  
annual pensionable emolument 可供计算退休金的年薪 jM$`(Y  
annual report 年报 3t<a $i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c)A{p  
annual return 周年报表;周年申报表;每年报税表格 V5GW:QT  
Annual Return Rules 《周年报表规则》 lu#LCG-.  
annual review of consumer prices 每年消费物价回顾 5v?;PX  
annual roll-forward basis 逐年延展方式 ;Ra+=z}>  
annual salary 年薪 ' v\L @"  
annual statement 年度报表;年度决算表 /v/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 wKi^C 8Z2  
annuitant 年金受益人 :=8t"rO=W  
annuity 年金 }';D]c  
annuity contract 年金合约 Qt,M!i,  
annuity on human life 人寿年金 D K=cVpN%s  
antecedent debt 先前的债项 !'j?.F $}  
ante-dated cheque 倒填日期支票 *;m5'}jsy  
anticipated expenditure 预期开支 ^Ve<>b  
anticipated net profit 预期纯利 TYlbU<  
anticipated revenue 预期收入 -0_d/'d  
anti-inflation measure 反通货膨胀措施 >0dv+8Mn  
anti-inflationary stance 反通货膨胀立场 ^{xeij/  
apparent deficit 表面赤字 #fJ] o_  
apparent financial solvency 表面偿债能力 ZVbl88,(l  
apparent partner 表面合伙人 FJ %  
application for personal assessment 个人入息课税申请书 aB]m*~  
application of fund 资金应用 7C$ 5  
application to release as liquidator and to destruct the books of accounts and documents 0b/WpP  
申请免除清盘人职务及毁灭帐簿与文件 @&]#uRl|[  
appointed actuary 委任精算师 MB%Q WU  
appointed auditor 委任核数师;委任审计师 f8SL3+v  
appointed trustee 委任的受托人 =7m}yDs6$  
appointer 委任人 M @3"<[g  
apportioned pro rata 按比例分摊 3d-%>?-ee  
apportionment 分配;分摊 eL4NB$Fb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -F=v6N{  
apportionment formula 分摊方程式 U,+[5sbo  
apportionment of estate duty 遗产税的分摊 nOQa_G]Gz  
appraisal 估价;评估 F  q!fWl  
appreciable growth 可观增长 / }Rz=&  
appreciable impact 显着影响 avy"r$v_&  
appreciable increase 可观增长 <,AS8^$X[  
appreciation 增值;升值 %0 #XPc("  
appreciation against other currencies 相对其他货币升值 ->h6j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {CR5K9  
appreciation tax 增值税 5OO'v07b  
appropriation 拨款;拨用;拨付 n39t}`WIl  
appropriation account 拨款帐目 %lX%8Z$v  
Appropriation Bill 拨款法案 V97,1`  
appropriation-in-aid system 补助拨款办法  Y=`  
approved assets 核准资产 :QWq"cBem  
approved basket stock 认可一篮子证券 ,+g&o^T  
approved budget 核准预算 L{E^?iX  
approved charitable donation 认可慈善捐款 0<PR+Iv*i  
approved charitable institution 认可慈善机构 v4RlLg dS%  
approved currency 核准货币;认可货币 {QbvR*gv  
approved estimates 核准预算 peJKNX.!q  
approved estimates of expenditure 核准开支预算 k<RZKwQc  
approved overseas insurer 核准海外保险人 QZX~T|Ckv  
approved overseas trust company 核准海外信托公司 GabYfUkO  
approved pooled investment fund 核准汇集投资基金 Mc-)OtmG[  
approved provident fund scheme 认可公积金计划 k8,?hX:  
approved provision 核准拨款 341?0 %=  
approved redeemable share 核准可赎回股份 }pa9%BQI  
approved regional stock 认可地区性证券 ^ FZ^6*  
approved retirement scheme 认可退休金计划 eZr&x~] -w  
approved subordinated loan 核准附属贷款 n6(i`{i  
arbitrage 套戥;套汇;套利 |!q$_at  
arbitrageur 套戥者;套汇者 ubu?S%`  
arbitrary amount 临时款项 hUz[uyt  
arrangement 措施;安排;协定 /H:I 68~  
arrears 欠款 n,~;x@=5  
arrears of pay 欠付薪酬 h;V,n  
arrears of revenue 逾期未收税款;逾期未收的帐项 W$qd/'%  
articles of association 组织章程;组织细则;组织章程细则 >/<:Q  &  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6DL[ aD  
ascertainment of profit 确定利润 ]NhS=3*i+  
"Asia Clear" “亚洲结算系统” |wox1Wt|E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y<XlRTy[}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 CzV(cSS9-  
Asian Development Fund [ADF] 亚洲发展基金 Jdy <w&S  
Asian dollar bond 亚洲美元债券 PuxK?bwC  
Asian dollar market 亚洲美元市场 '!Gs>T+  
Asian dollar rate 亚洲美元利率 s7r9,8$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +pH@oFNK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 XT,#g-oi  
asked price 沽盘;喊价;索价;卖方报价 nK3 k]gLc{  
assessable income 应评税入息  ==/n(LBD  
assessable loss 应评税亏损 ~#}Dx :HH  
assessable profit 应评税利润 a;$P:C{gj?  
assessable value 应评税值 }.)s%4p8  
assessed profit 估定利润 JNWg|Qt  
assessed value 经评估价值 HNa]H;-+5  
assessment 评税;评定;估价;评税单 }<MR`h1  
assessment number 评税编号;估价编号 kW6%32  
assessment of additional tax 补加税评税 :L0/V~D  
assessment of performance 业绩评估;实绩评价 'mdMq=VI  
Assessor 评税主任  .Qt4&B  
asset price bubbles 资产价格泡沫 nzX@:7g  
asset-backed securities 具资产保证的证券 +TeFt5[)h  
assets accretion 资产增值 '?o9VrO  
assets and liabilities 资产与负债 [O-sVYB  
assets betterment statement 资产递增表;资产改进表 ID1?PM  
assets lending 实物放款;有抵押贷款 g"Q h]:  
assets of the company passing on the death 死者去世时转移的公司资产 ~9D~7UR  
assets pledged as security for liabilities 用作负债抵押的资产 'ul\Q `N3  
assets portfolio 资产投资组合 =QV ::/  
assets price 资产价格 Jf:,y~mV  
assets quality 资产质素 Snf"z8sw  
assets realization 资产变现 .g\6g~n  
assets refinancing arrangement 资产再集资安排 Y9r3XhVI  
assets securitization 资产证券化 Em13dem  
assets situated outside Hong Kong 在香港以外地方的资产 =lr)gj  
assets stripping 削减资产;拆卖资产 RE46k`44  
assets value 资产值 PfW|77  
assignee 承让人 NB8&   
assignment 转让;转让书;转让契 9w;?-  
assignment of interest 权益转让 Uhh l3%p  
assignment of letters patent and trade mark 专利证书及商标转让 !UV5zmS  
assignment of property 物业转让;物业转让书 #P2;K dDO  
assignment right 转让权 ;5|1M8]=0  
assignor 转让人 d-!<C7O}  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 j kn^Z":  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1 H4fJ3-  
associate member 附属会员 +6W(z3($  
associated body corporate 相联法人团体 j033%p+Xc  
associated company 相联公司;联属公司 9\O(n>  
associated corporation 相联法团 >kYp%r6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S0@T0y#  
公认会计师公会〔英国〕 ;q#]-^  
Association of Futures Exchange Brokers 香港期货经纪协会 : iY$82wQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )c tr"&-  
association of underwriters 承保人组织 Jj"HpK>[  
assumption of control 接管 J?712=9  
assurance 担保;保险;转易;转易书 R"6;NPeo  
assurance of interest 权益的转易 O+ .*lo  
at 19XX price 按一九XX年价格计算 k&s; {|!  
at a discount 按赔价计算;按贴水价格计算;打折扣 4L:>4X[T  
at a premium 按溢价计算;按升水价格计算 66ohmP@04Z  
at call 通知付款;按通知 6* rcR]  
at constant market price 按固定市价计算 :\}U9QfCw  
at constant price 按固定价格计算 /8CY0Ey  
at cost 按成本计算 p!"(s/=  
at current market price 按当时市价计算;按现时市价计算 o42`z>~  
at current price 按当时价格计算;按现时价格计算 o)]FtL:mm  
at factor cost 按要素成本计算;按生产要素成本计算 3o8\/-*<  
at money-of-the-day price 按付款当日价格计算 6M><(1fT  
at or better 按指定或较佳价位〔买卖指令〕 !*a[jhx  
at par 按面值计算;平价 LdWc X`K  
at sight 见票即付 f$D@*33ft  
at the close 按收市盘 Q-('5a19J  
at the opening 按开市盘 TgaYt\"i[  
attestation 见证;见证条款 obGWxI%a  
at-the-money option 平价期权 k ojG- M  
attorney 受权人;受托代表人 Ph)| j&]  
attornment 新拥有人承认书 ToU.mM?f^  
attributable profit 可归属利润 8M93cyX  
attributable share value 可归属股份价值 P/ aDd@j  
Auckland Stock Exchange 奥克兰证券交易所 9)ea.Gu  
auction 拍卖 84`rbL!M  
auctioneer 拍卖商 sv=^k(d3  
audit 审计;核数 s-6:N9-  
Audit Commission 审计署 nPf'ee  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vipp /WV  
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〕 YX;nMyD?~  
audit review 帐目审查 Yo'K pdn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W8* 2;F]  
audited account 审计帐目;经审计的帐目 |cu`f{E2]  
audited annual account 经审计的周年帐目 tp+=0k2i  
audited balance sheet 经审计的资产负债表 uC[d%v`  
auditor 核数师;核数主任;审计师 4K,''7N3  
auditor's certificate 核数师证明书;审计师证明书 J#@lV  
auditor's report 核数师报告;审计师报告 9.-47|-9C  
Aussie bond 澳元债券 b`]M|C [5  
austerity budget 紧缩预算  1ZNNsB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j |td,82.  
Australia All Ordinaries Index 澳洲所有普通股票指数 9HKf^+';n  
Australian Dollar [AUD] 澳元 u\5g3BH  
Australian Options Market 澳大利亚期权市场 )Pa*+ew7  
Australian Securities Commission 澳洲证券事务监察委员会 Z:^3Fm->+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \\s?B K  
Australian Stock Exchange 澳大利亚证券交易所 wT% "5:  
Austrian Schilling [ATS] 奥地利先令 GC?S];PL  
authentication 认证;鉴证 ^H'kHl'F  
authority to purchase 委托购买证;委购书 L]>4Nd  
authorization 认可;核准;授权;授权书 "aA_(Ydzj  
authorization by direction 指示授权 aH^{Vv$]M@  
authorization by instruction 指令授权 x\]z j!  
authorization by warrant 令状授权 $kv[iI @  
authorization of unit trust 单位信托的认可 Z"N(=B  
authorized agent 指定代理人 eaxfn]gV  
authorized capital 法定资本 kYtHX~@  
authorized clerk 出市员 G{O\)gf  
authorized dealer 认可交易商 8>d q=0:  
authorized financial institution 认可财务机构 bN!u}DnN  
authorized fund 认可基金 ?q6Z's[  
authorized fund house 获授权的基金公司;认可基金公司 &/DOO ^  
authorized institution 认可机构 6d};|#}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FdM<;}6T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AtT"RG-6  
authorized insurer 获授权保险人;获认可承保人 -[<vYxX:h:  
authorized investment 特准投资项目 c-`37. J  
authorized person 获授权人 G V=OKf#  
authorized representative 获授权代表 'DeW<Sa~  
authorized share capital 法定股本 k!9=  
automated quotation system 自动报价系统 R @OSqEnr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i.F8  
自动交易系统〔香港期货交易所有限公司〕 &p )@8HY  
automatic adjustment mechanism 自动调整机制 mDlCt_h  
automatic adjustment system 自动调整系统 b.@H1L  
Automatic Clearing House 自动票据交换所 j7,13,t1-  
automatic exchange rates accumulation system 自动化汇率累集系统 v10mDr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *afejjW[  
automatic teller machine [ATM] 自动柜员机 |FjBKj  
autopay 自动转帐 NQg'|Pt(%  
available assets 可用资产 3]!h{_:u  
available fiscal reserve 现存财政储备 Mc!2mE%47m  
available profit 可用利润 TG4^_nRl  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 u*U_7Uw$  
average 平均;平均数;海损 )G^p1o;\  
average basic salary 平均基本薪金 P:>'   
average consumer expenditure 平均消费开支;一般消费开支 {[my"n 2  
average cost 平均成本 wG;}TxrLS  
average cost of land production 增辟土地平均成本 \ hrBq^I  
average daily turnover 平均每日成交额 nrI"k2oA@  
average daily wage rate 平均每日工资率 48H5_9>:  
average expenditure pattern 平均开支模式 >G<4R o"  
average growth rate 平均增长率 "OVi /:*B  
average net fixed assets 固定资产平均净值 ?ISI[hoc  
average of relatives 相对价格平均数 A\Lr<{Jh  
average price 平均价格 5Ws5X_?d  
average propensity to consume 平均消费倾向;一般消费倾向 eSJAPU(D  
average propensity to save 平均储蓄倾向;一般储蓄倾向 D xe-XKNc.  
average rate 平均率 Th.3j's  
average revenue 平均收入;平均收益 \moZ6J  
average stock 平均库存;平均存货 $xLEA\s  
average yearly rent 平均年租 BN_!Y)F l  
avoidance of double taxation 避免双重课税 "L ^TT2  
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 zNNzsT8na  
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