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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: zQ#* O'-n  
A share A股;甲类股份 #jd.i  
abatement of tax 减税;减扣免税额 Y[H769  
ABN AMRO Bank N.V. 荷兰银行 wJ7^)tTRF  
above-the-line expenditure 线上项目支出;经常预算支出 ~@(C+3,  
above-the-line receipt 线上项目收入;经常预算收入 @C^wV  
ABSA Asia Limited 南非联合亚洲有限公司 J 5';Hb)  
absolute change 绝对数值变更 $x,EPRNs  
absolute expenditure 实际开支 =3`|D0E  
absolute guideline figure 绝对准则数字 ]k'^yc{5  
absolute interest 绝对权益 gA% A})  
absolute order of discharge 绝对破产解除令 _3< P(w{  
absolute profit margin 绝对利润幅度 qDU4W7|T`  
absolute value 实值;绝对值 >|yP`m   
absolutely vested interest 绝对既得权益 p_X{'=SQ1  
absorbed cost 已吸收成本;已分摊成本 m)3M)8t  
absorption 吸收;分摊;合并 K/j u=>  
absorption rate 吸收率;摊配率;分摊率 xaVn.&Wl  
ACB Finance Limited 亚洲商业财务有限公司 r?!:%L  
acceptable form of reciprocity 合理的互惠条件 1z4_QZZ.NG  
acceptable rate 适当利率;适当汇率 -y{(h% 6  
acceptance agreement 承兑协议 pb)kN%  
acceptance for honour 参加承兑 PG}Roj I  
acceptor 承兑人;接受人;受票人 ~X3x- nAt  
acceptor for honour 参加承兑人 v1Q 78P  
accident insurance 意外保险 3+(lKd  
Accident Insurance Association of Hong Kong 香港意外保险公会 #<Lv&-U<KT  
accident insurance scheme 意外保险计划 k61mRO  
accident year basis 意外年度基准 53gLz_ee  
accommodation 通融;贷款 v$w}UC%uf  
accommodation bill 通融票据;空头票据 ]:b52Z  
accommodation party 汇票代发人 vbd)L$$20+  
account balance 帐户余额;帐户结余 /'5d0' ,M  
account book 帐簿 kD?@nx>  
account collected in advance 预收款项 #9Ect@?N0  
account current book 往来帐簿 V1pBKr)v  
account of after-acquired property 事后取得的财产报告 .g1x$cQ1<  
account of defaulter 拖欠帐目 L AH">E  
account payable 应付帐款 &9|L Z9K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S[zGA<}  
account receivable 应收帐款 XH@(V4J(.  
account receivable report 应收帐款报表 6`20  
account statement 结单;帐单;会计财务报表 9 M%Gnz  
account title 帐户名称;会计科目 G]N3OIw&8  
accountant's report 会计师报告 RV);^, b  
Accountant's Report Rules 会计师报告规则 ar6+n^pi0]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |cgjn*a?M  
Accounting Arrangements 《会计安排》 UoKVl-  
accounting basis 会计基础 tfZ@4%'  
accounting by Official Receiver 破产管理署署长呈交的帐目 bX,#z,  
Accounting Circular 《会计通告》 (CY D]n  
accounting class 会计类别 +:4>4=  
accounting date 记帐日期;会计结算日期 3ce$eZE  
accounting for money 款项核算 `-OzjbM  
Accounting Officer 会计主任 Ff(};$/& W  
accounting period 会计报告期;会计期 NkO+ )=  
accounting policy 会计政策;会计方针 \"))P1  
accounting practice 会计惯例 `GdH ,:S>  
accounting principle 会计准则 {Dk!<w I)  
accounting record 会计记录 '4<o&b^yQ  
accounting report 会计报告 %ut 8/T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |R _rfJh  
Accounting Society of China 中国会计学会 Tjq1[Wq  
accounting statement 会计报表 "lLh#W1d  
accounting system 会计制度;会计系统 n6+h;+8;]  
accounting transaction 会计事项;帐务交易 T!ZjgCY}  
accounting treatment 会计处理 JJ%@m;~  
accounting year 会计年度 CbC [aVA=  
accretion 增值;添加 1[8^JVC>6  
accrual 应计项目;应累算数目 i?;#Z Nh  
accrual basis 应计制;权责发生制 s)`(@"{  
accrual basis accounting 应计制会计;权责发生制会计 6lv@4R^u  
accrue 应累算;应计 u}|v;:|j  
accrued benefit 应累算利益 #v<`|_  
accrued charges 应计费用 "YY<T&n  
accrued cumulative preference share dividend 应累算的累积优先股股息 o{`x:  
accrued expenses 应累算费用 1*2ycfa  
accrued interest payable 应付利息;应计未付利息 CuvY^["  
accrued interest receivable 应收利息;应计未收利息 XsQ81j.  
accrued right 累算权益  1n +Uv*  
accruing profit 应累算的利润 m*A b<$y  
accumulated fiscal reserve 累积财政储备 HY FMf3  
accumulated profit 累积利润;滚存溢利 e15yDwvB  
accumulated reserve 累积储备 \)rMC]  
accumulation of surplus income 累积收益盈余 jwa6`u  
acquired assets 既得资产 s_XCKhN:  
acquisition 收购;购置;取得 6?~9{0  
acquisition cost 购置成本 B=L!WGl<!  
acquisition expenses 购置费用 ( _6j@?u  
acquisition of 100% interest 收购全部股权 #}+H  
acquisition of control 取得控制权 ] xHiy+  
acquisition of fixed assets 购置固定资产 A,~KrRd  
acquisition of shell “买壳” nJ]7vj,rB  
acquisition price 收购价 4 ZnQpKg  
act of God 天灾 |1(x2x%}D^  
acting partner 执事合伙人 |+W{c`KL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 UMe?nAC  
active partner 积极参与的合伙人 sTl^j gV7j  
active trading 交投活跃 t;6<k7h  
actual circulation 实际流通 S.~L[iLc  
actual cost 实际成本 WoN},oT[i  
actual expenditure 实际开支;实际支出 Q=Mv"~2>B  
actual income 实际入息;实际收入;实际收益 O- QT+]  
actual market 现货市场 ^tGAJ_b 79  
actual price 现货价;实际价格 {VW\EOPV~  
actual profit 实际利润 L6PgWc;m  
actual quotation 实盘;实际价位;实际报价 4KtD  k  
actual year basis 按实际年度计算 oI/_WY[t  
actuals 实货 q,L>PN+W  
actuarial investigation 精算调查 5\C(2naf  
actuarial principle 精算原则   8sG?|u  
actuarial report 精算师报告 I3Z?xsa@Z  
Actuarial Society of Hong Kong 香港精算学会 5z,q~CU  
actuarial valuation 精算师估值 %W\NYSm  
actuary 精算师 hmo4H3g!N  
ad referendum agreement 暂定协议;有待覆核的协定 S',h*e  
ad valorem duty 从价税;按值征税 cB){b'WJ  
ad valorem duty system 从价税制 tjwf;g}$  
ad valorem fee 从价费 |ugdl|f  
ad valorem tariff 从价关税 Ie/_gz^  
additional allowance 额外免税额 9 d a=q  
additional amount for unexpired risk 未过期风险的额外款额 (WC =om  
additional assessable profit 补加应评税利润 tj~r>SRb+  
additional assessment 补加评税 A;Y~Hu4KPZ  
additional commitment 额外承担 0*b8?e  
additional commitment vote 额外承担拨款 ,HTwEq>-G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kD)31P  
additional dependent parent allowance 供养父母额外免税额 b4cTn 6  
additional provision 额外拨款 7>y]uT@ar  
additional stamp duty 附加印花税 U1y!R<qlp  
additional tax 补加税罚款;补加税款 v1~l=^4&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H`)eT6:|/  
adjudged bankrupt 被裁定破产 iv_3R}IbX  
adjudicated bankrupt 裁定破产人 JI]Lz1i  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 f&4+-w.:V|  
adjudication of bankruptcy 裁定破产;宣告破产 y EfAa6  
adjudication of insolvency 裁定无力偿还债务 @y7KP$t  
adjusted actual 经调整的实数;调整后的实数 e:nByzdH0[  
adjusted current assets 经调整的流动资产;调整后的流动资产 'Xwv,  
adjusted figure 经调整的数字;调整后的数额 ~6kF`}5  
adjusted liabilities 经调整的负债;调整后的负债 9;v3 (U+:  
adjusted loss 经调整的亏损;调整后的亏损 <Hr<QiAK  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 #1E4 R}B  
adjusted profit 经调整的利润;调整后的利润 yKl^-%Uq<  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y GOkqI  
adjusted value 经调整的价值;调整后的价值 *sU,waX  
adjustment 调整;修订;理算〔保险〕 >;,23X  
adjustment centre 调剂中心 \99'#]\_/E  
adjustment lag 调整过程的时间差距;调整时差 !7I07~&1  
adjustment mechanism 调整机制 "[~yu* S  
adjustment of loss 亏损调整 4AJT)I.  
adjustment process 调整过程;调整程序 OP=brLGu0  
adjustment range 调整幅度 &?bsBqpN  
administered exchange rate 受管制汇率 ~/K&=xE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NzyEsZ]$  
administration expenses 行政费用 "=s}xAM|A  
administration fee 手续费;行政费 |Jd8ul:&e  
administration in bankruptcy 破产管理 Y+Z+Y)K  
administration order 遗产管理令 hbJy<e1W  
administrator 管理人;遗产管理人 =t-Ud^3  
administrator of the estate 遗产管理人 !9 kNL  
admission of debt 债项承认书 9`/e= RL  
admission of proof 接纳债权证明 "KK}} $>  
advance 放贷款项;垫付款项;预支款项;预付款项 ,= ApnNUgX  
advance account 暂支帐目;预付款帐户 S;#:~?dU  
advance compensation 预付补偿金 q;nAq%  
advance from shareholder 股东垫款 13/,^?  
advance pending reimbursement 预支以待日后付还 ffL]_E  
advanced economy 先进经济体系 )yb~ kbe  
advancement 预付;预付财产 59D '*!l-  
advances warrant 垫款令 !Z2h ?..O  
advancing 贷出 A4@z+ebb l  
adverse balance 逆差 zqdkt `  
adverse exchange 逆汇 drjNK!XL@  
advertisement addressed to shareholders 在报章刊登的致股东通告 h SS9mQ  
advice for collection 托收通知书 +BtLd+)R  
advice of drawing 提款通知书;汇票通知书 <tbs,lcw;  
advice of payment 付款通知 6Zn[l,\  
Advisory Committee [Securities and Futures Commission] uo]\L^j   
谘询委员会〔证券及期货事务监察委员会〕 IrCl\HQN  
Advisory Committee on Diversification 经济多元化谘询委员会 qpe9?`vVX  
affidavit 誓章;遗产申报誓章 _@XueNU1hS  
affidavit of no receipt 述明无收款的誓章 )?SFIQ=  
affiliate 联号;联营公司;附属公司 q!0HsF  
affiliated company 附属公司;联号;联营公司 ;hq_}.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ? 3fnt"  
affordability 负担能力 {ObY1Y`ea  
African Development Bank [AfDB] 非洲开发银行 }rmr0Bh  
after-acquired property 事后取得的财产 Dz~^AuD6  
after-hours dealing 市后交易 S;Sy.Lp  
after-tax profit 税后盈利;税后利润;税后溢利 l H_pG~  
agency agreement 代理协议 K\Q4u4DjbJ  
agency expenses 代理机构的开支 {= &&J@:  
agency fee 代理费 -FZNk}  
Agency Law 《代理法》 1VFCK&  
agent 代理人;承销人 #]c_ 2V  
agent of company 公司代理人 :* |WE29U  
agent's fee 代理人费;经纪费 =3'B$PY  
aggregate 总计;总数;总体数字 1N$OXLu  
aggregate amount 总款额;总额 8v4krz<Iq  
aggregate assets and liabilities 总体资产与负债 igTs[q=Ak  
aggregate at constant price 按固定价格计算的总体数字 ^E \4`  
aggregate demand 总需求 5Xxdm-0  
aggregate gross position 总持仓量 :dbO|]Xf  
aggregate limit 总限额 Y54yojvV  
aggregate of salaries tax 合计薪俸税 J)Yz@0#T(;  
aggregate performance 总体表现;总体业绩 $bMmyDw  
aggregate supply 总体供应 ck `td%  
aggregate surplus 总盈余 \PN*gDmX  
aggregate total 整体总额 <Ffru?o4j  
aggregate value 总值;合计价值 3 +'vNc  
aggregated basis 合计基准 6bj77CoB  
aggregated net chargeable income 合计应课税入息实额 fI;nVRf p  
aggregation 合并计算;合计;总和 aj1g9 y  
aggregation of incomes of husband and wife 夫妇入息合并计算 "kcix!}&  
aggregation of property 财产的总和 [Y`E"1f2  
agio 差价;贴水 lQ^"-zO4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 <^> nR3E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment P*;[&Nn4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 9wfE^E1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?Mo)&,__  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 F# 9^RA)9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZGh6- /  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;>ml@@Z  
agreement for a settlement 授产协议 b (H J|  
agreement for assignment 转让协议 %?V~7tHm>  
agreement for sale 售卖协议;买卖协议 _M8'~$Sg  
agreement for sale and purchase 买卖协议 EVqqOp1$v4  
agreement for the payment of interest 支付利息协议 eW<NDI&b  
agreement for the repayment of money 还款协议 )xU+M{p-os  
agreement of reinsurance 再保险协议 6X'0 T}  
Agricultural Bank of China 中国农业银行 k f Y;  
air passenger departure tax 飞机乘客离境税 Xajt][  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wU'+4N".  
airport tax 机场税 J=kf KQV  
alcohol duty 酒精税 fA1{-JzV<4  
alienation 让与;让渡;转让 VPO~veQ  
alimony 生活费;赡养费 3hJ51=_0^  
All Ordinaries Index [AOI] 所有普通股指数 M7Xn=jc  
all risks 全险;综合险 (0y!{ (a  
All Sales Record for Stock Market 《股票市场成交报告》 D5Rp<PBq,  
Allied Capital Resources Limited 新联财务有限公司 >u0XV"g$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 } @3q;u)  
allocation letter 拨款信件 \goiW;b  
allocation of fund 分配款项;预留款项 Zonn  
allocation of profit 利润分配;溢利分配 PL31(!`@d  
allocation warrant 拨款令 mg._c  
allotment 分配;配股 PS!or!m  
allotment notice 股份配售通知;配股通知 (8ct'Q;  
allotment of shares 股份分配 PVxu8n  
allowable 可获宽免;免税的 ~S~+'V,d  
allowable business loss 可扣除的营业亏损 @v&P;=lU  
allowable expenses 可扣税的支出 w?*79 u  
allowance 免税额;津贴;备抵;准备金 ^(T~Qp  
allowance for debts 债项的免税额 [q0^Bn}h  
allowance for depreciation by wear and tear 耗损折旧免税额 ,bM):  
allowance for funeral expenses 殡殓费的免税额 <h+UC# .x  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /9SoVU8  
allowance for repairs and outgoings 修葺及支出方面的免税额 'bH~KK5  
allowance to debtor 给债务人的津贴 8yOhKEPX  
alteration of capital 资本更改 o+k*ia~Fa  
alternate trustee 候补受托人 =_N $0  
amalgamation 合并 !w/fw Oo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u!+;Iy7  
ambit of charges 征税范围;收费范围 o)b-fAd@$  
amended valuation 经修订的估值 S 1~EJa5H  
American Commodities Exchange 美国商品交易所 <f)T*E^5%  
American Express Bank Limited 美国运通银行 'Zex/:QS  
American Stock Exchange 美国证券交易所 sc-hO9~k  
amortization 摊销 !H)!b#_  
amount due from banks 存放银行同业的款项 H;AMRL o4z  
amount due from banks abroad 存放海外银行同业的款项 ]d{lS&PRlg  
amount due from holding companies 控股公司欠款 Wzff p}V  
amount due from local banks 存放本港银行同业的款项 )3|a_   
amount due to banks 银行同业的存款 LtUw  
amount due to banks abroad 海外银行同业的存款 q!><:"#[G  
amount due to holding companies 控股公司存款 3H>\hZ  
amount due to local banks 本港银行同业的存款 G<rAM+B*g  
amount due to outport banks 外埠银行同业的存款 dqgr98  
amount for note issue 发行纸币的款额 Zf??/+[  
amount of bond 担保契据的款额 fpO2bD%$8  
amount of consideration 代价款额 l  LBzY`j  
amount of contribution 供款数额 c1R[Hck  
amount of indebtedness 负债款额 H<nA*Zf2@R  
amount of principal of the loan 贷款本金额 XN\rq=  
amount of rates chargeable 应征差饷数额 #Rs5W  
amount of share capital 股本额 ei}(jlQp  
amount of sums assured 承保款额 q JtLJ<=1  
amount of variation 变动幅度 2"}Vfy  
amount of vote 拨款数额 !lZ}kz0  
amount payable 应付款额 IY!8j$'|  
amount receivable 应收款额 F]N?_ bo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \?Xoa"^  
analysis 分析 9@Cu5U]  
ancillary risk 附属风险 # eFdu  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~(Q#G" t  
annual accounting date 年结日期 tK#/S+l  
annual allowance 每年免税额;年积金;年度津贴;年津 E 8$S0u;`  
annual balance 年度余额 y5^OD63s  
annual disposable income 每年可动用收入 &b%2Jx[+  
annual estimates 周年预算 #tw_`yh  
annual fee 年费 bl10kI:F  
annual general meeting 周年大会 ?y  "M>#  
annual growth rate 年增率;每年增长率 `q  | )_  
annual long-term supplement 长期个案每年补助金 hc9 ON&L\>  
annual pensionable emolument 可供计算退休金的年薪 jWvi% I qi  
annual report 年报 xd"+ &YT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u2fp~.'P  
annual return 周年报表;周年申报表;每年报税表格 ?V~vP%1  
Annual Return Rules 《周年报表规则》 +RiI5.$=Z  
annual review of consumer prices 每年消费物价回顾 $i!r> .Jo  
annual roll-forward basis 逐年延展方式 S$40nM  
annual salary 年薪 7dE.\#6r  
annual statement 年度报表;年度决算表 u35"oLV6}#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Dwr"-  
annuitant 年金受益人 LU@1Gol  
annuity 年金 f+)LVT8p  
annuity contract 年金合约 nq+6ipx  
annuity on human life 人寿年金 =E(ed,gH8  
antecedent debt 先前的债项 oSYbx:2wo  
ante-dated cheque 倒填日期支票 JIYzk]Tj  
anticipated expenditure 预期开支 68<W6z  
anticipated net profit 预期纯利 _sL;E<)y(  
anticipated revenue 预期收入 U(OkTJxv+  
anti-inflation measure 反通货膨胀措施 tt6GtYrC 1  
anti-inflationary stance 反通货膨胀立场 +nB0O/m'U  
apparent deficit 表面赤字 RHbbj}B  
apparent financial solvency 表面偿债能力 ;v.J D7  
apparent partner 表面合伙人 r%$\Na''  
application for personal assessment 个人入息课税申请书  #3RElI  
application of fund 资金应用 (WY9EJ<s,  
application to release as liquidator and to destruct the books of accounts and documents v:w^$]4  
申请免除清盘人职务及毁灭帐簿与文件 NMC0y|G  
appointed actuary 委任精算师 V_n tS& 2o  
appointed auditor 委任核数师;委任审计师 =@hCc  
appointed trustee 委任的受托人 PJ<qqA`!  
appointer 委任人 }1CvbB%,A  
apportioned pro rata 按比例分摊 )1GJ^h$l  
apportionment 分配;分摊 |(,{&\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  =Uo*-EH  
apportionment formula 分摊方程式 utn,`v   
apportionment of estate duty 遗产税的分摊 3rJ LLYR  
appraisal 估价;评估 MJH>rsTQ  
appreciable growth 可观增长 ^Q+z^zlC  
appreciable impact 显着影响 |942#rM  
appreciable increase 可观增长 Z0XQ|gkH  
appreciation 增值;升值 <y7Hy&&y-  
appreciation against other currencies 相对其他货币升值 -H|!KnR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YV>&v.x0;  
appreciation tax 增值税 d@b2XCh<K  
appropriation 拨款;拨用;拨付 eE;j#2SEO  
appropriation account 拨款帐目 ' eWG v  
Appropriation Bill 拨款法案 QvOl-Lfc  
appropriation-in-aid system 补助拨款办法 4N3O<)C)@  
approved assets 核准资产 k$DRX) e  
approved basket stock 认可一篮子证券 <QaUq `,  
approved budget 核准预算 mjk<FXW  
approved charitable donation 认可慈善捐款 ![]6| G&  
approved charitable institution 认可慈善机构 bwszfPM  
approved currency 核准货币;认可货币 ]n:R#55A  
approved estimates 核准预算 +Oo-8f*  
approved estimates of expenditure 核准开支预算 MhD=\Lpj\  
approved overseas insurer 核准海外保险人 z 9WeOs  
approved overseas trust company 核准海外信托公司 c]$$ap  
approved pooled investment fund 核准汇集投资基金 J{XRltI+  
approved provident fund scheme 认可公积金计划 I1K%n'D  
approved provision 核准拨款 ^R(=4%8%"  
approved redeemable share 核准可赎回股份 $?[pcgv  
approved regional stock 认可地区性证券 )U]q{0`  
approved retirement scheme 认可退休金计划 :DuEv:;v  
approved subordinated loan 核准附属贷款 ;/IX w>O(/  
arbitrage 套戥;套汇;套利 _t4(H))]vG  
arbitrageur 套戥者;套汇者 5 5Mtjqfp  
arbitrary amount 临时款项 o>&pj  
arrangement 措施;安排;协定 z  fy(j  
arrears 欠款 9d=\BBNZ  
arrears of pay 欠付薪酬 ,u- 9e4  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]'hel#L;l  
articles of association 组织章程;组织细则;组织章程细则 mGmZ}H'{  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "W9z>ezp  
ascertainment of profit 确定利润 ^ 6Yt2Bhs  
"Asia Clear" “亚洲结算系统” I9#l2<DYlX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +<B"g{dLuX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \DD4=XGA  
Asian Development Fund [ADF] 亚洲发展基金 :gRVa=}=  
Asian dollar bond 亚洲美元债券 N\?__WlBK7  
Asian dollar market 亚洲美元市场 0Xn,q]@Z  
Asian dollar rate 亚洲美元利率 pDhUD}1G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;DKJ#tS}"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N{M25ucAHl  
asked price 沽盘;喊价;索价;卖方报价 dAOJ: @y  
assessable income 应评税入息 Kf,AnKkn'  
assessable loss 应评税亏损 hm<:\(q  
assessable profit 应评税利润 A4KkX  
assessable value 应评税值 OekE]`~w  
assessed profit 估定利润 iorQ/(  
assessed value 经评估价值 6 lEv<)cC  
assessment 评税;评定;估价;评税单 vuJEPn%  
assessment number 评税编号;估价编号 6J$I8b#/  
assessment of additional tax 补加税评税 #)S&Z><<  
assessment of performance 业绩评估;实绩评价 7lwFxP5QT  
Assessor 评税主任 ) <w`:wD  
asset price bubbles 资产价格泡沫 U5?QneK  
asset-backed securities 具资产保证的证券 t23W=U  
assets accretion 资产增值 ^L.'At  
assets and liabilities 资产与负债 cveQ6 -`K  
assets betterment statement 资产递增表;资产改进表 ?k^m|Z  
assets lending 实物放款;有抵押贷款 :}gEt?TUhs  
assets of the company passing on the death 死者去世时转移的公司资产 ZcTjOy?  
assets pledged as security for liabilities 用作负债抵押的资产 Ahr  
assets portfolio 资产投资组合 h b}QtQ  
assets price 资产价格 - _ %~b  
assets quality 资产质素 'jy e*  
assets realization 资产变现 :<5jlpV(  
assets refinancing arrangement 资产再集资安排 <HpUP!q8v  
assets securitization 资产证券化 Ufor>  
assets situated outside Hong Kong 在香港以外地方的资产 t"MrrK>T  
assets stripping 削减资产;拆卖资产 P1Iy >%3  
assets value 资产值 'Ddzlip  
assignee 承让人 w:=:D=xH2  
assignment 转让;转让书;转让契 6 Pdao{P  
assignment of interest 权益转让 q{f (T\  
assignment of letters patent and trade mark 专利证书及商标转让 rD !GEU  
assignment of property 物业转让;物业转让书 2{oQ  
assignment right 转让权 oMoco tQ;$  
assignor 转让人 O]!o|w(  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 it-2]Nw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E!L_"GW  
associate member 附属会员 J 5xZL v  
associated body corporate 相联法人团体 T~g`;Q%i  
associated company 相联公司;联属公司 -"#jRP]#  
associated corporation 相联法团 tv: mjS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s |o(~2j  
公认会计师公会〔英国〕 % ;a B#:p6  
Association of Futures Exchange Brokers 香港期货经纪协会 kcMg`pJ4<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z"FxKN~Z  
association of underwriters 承保人组织 %<U0  
assumption of control 接管 L2%D$!9  
assurance 担保;保险;转易;转易书 ]bstkf}~u  
assurance of interest 权益的转易 /`y^z"!  
at 19XX price 按一九XX年价格计算 t7,$u-  
at a discount 按赔价计算;按贴水价格计算;打折扣 p+7#`iICE  
at a premium 按溢价计算;按升水价格计算 wk1/&  
at call 通知付款;按通知 WB `h)  
at constant market price 按固定市价计算 zp``e;gY  
at constant price 按固定价格计算 vM:c70=  
at cost 按成本计算 t=jG$A  
at current market price 按当时市价计算;按现时市价计算 ^U,Dx  
at current price 按当时价格计算;按现时价格计算 gplrJaH@  
at factor cost 按要素成本计算;按生产要素成本计算 i#*lK7  
at money-of-the-day price 按付款当日价格计算 7m:TY>{  
at or better 按指定或较佳价位〔买卖指令〕 nXjSf  
at par 按面值计算;平价 }n"gX>e~  
at sight 见票即付 BhiOV_}Hn  
at the close 按收市盘 :" JEC'  
at the opening 按开市盘 PM&NY8|Zy  
attestation 见证;见证条款 QpS7 nGev  
at-the-money option 平价期权 jI<_(T  
attorney 受权人;受托代表人 {*<%6?  
attornment 新拥有人承认书 82o|(pw  
attributable profit 可归属利润 sNMF(TY  
attributable share value 可归属股份价值 S?c<Lf~W  
Auckland Stock Exchange 奥克兰证券交易所 WKwYSbs(  
auction 拍卖 3|EAOoWnK  
auctioneer 拍卖商 NR%_&%qQA  
audit 审计;核数 6(ER$  
Audit Commission 审计署 k(@W z>aCv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~4mRm!DP  
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〕 3bQq Nk  
audit review 帐目审查 5FsfJpw  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AWA J*6Z  
audited account 审计帐目;经审计的帐目 g?cxqC<  
audited annual account 经审计的周年帐目 )a%E $`   
audited balance sheet 经审计的资产负债表 <KE%|6oER  
auditor 核数师;核数主任;审计师 )d|s$l$?7  
auditor's certificate 核数师证明书;审计师证明书 #6pJw?[  
auditor's report 核数师报告;审计师报告 ,)VAKrSg  
Aussie bond 澳元债券 {j4&'=C:  
austerity budget 紧缩预算 JcfGe4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZzP&Zrm  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xxj<Ai 2  
Australian Dollar [AUD] 澳元 4RH>i+)pS\  
Australian Options Market 澳大利亚期权市场 5s>>] .%  
Australian Securities Commission 澳洲证券事务监察委员会 b%0@nu4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dh%DALZ8t  
Australian Stock Exchange 澳大利亚证券交易所 V`1x![\  
Austrian Schilling [ATS] 奥地利先令 6l2Os $  
authentication 认证;鉴证 ?>gr9w\  
authority to purchase 委托购买证;委购书 S9'Xsh  
authorization 认可;核准;授权;授权书 ;3%Y@FS@  
authorization by direction 指示授权 UVW4KUxR  
authorization by instruction 指令授权 vjA!+_I6  
authorization by warrant 令状授权 RPjw12Ly  
authorization of unit trust 单位信托的认可 Fr2F&NN`D  
authorized agent 指定代理人 YHxQb$v)  
authorized capital 法定资本 m9\~dD  
authorized clerk 出市员 >X=VPh8  
authorized dealer 认可交易商 /Kd'!lMuz  
authorized financial institution 认可财务机构 Y)#,6\=U  
authorized fund 认可基金 a :cfr*IsK  
authorized fund house 获授权的基金公司;认可基金公司 ]K%d   
authorized institution 认可机构 ,?+uQXfXR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +I}!)$/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !\'HKk~V  
authorized insurer 获授权保险人;获认可承保人 xl,6O!aR  
authorized investment 特准投资项目 Y@ vC!C  
authorized person 获授权人 ~aXJ5sY"f&  
authorized representative 获授权代表 ,F+,A].wG  
authorized share capital 法定股本 >\3N#S"PF  
automated quotation system 自动报价系统 j9-.bGtm?.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P:5vS:s?  
自动交易系统〔香港期货交易所有限公司〕 'QTa<Z)E  
automatic adjustment mechanism 自动调整机制 ~(=5`9  
automatic adjustment system 自动调整系统 1 qp"D_h  
Automatic Clearing House 自动票据交换所 *r7%'K{ C  
automatic exchange rates accumulation system 自动化汇率累集系统 6]4=8! J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8m#y>`  
automatic teller machine [ATM] 自动柜员机 8A u W>7_  
autopay 自动转帐 |;I"Oc.w^R  
available assets 可用资产 7f<@+&  
available fiscal reserve 现存财政储备 1Ve~P"w  
available profit 可用利润 h8;H<Y;yQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7|o}m}yVx  
average 平均;平均数;海损 %zhSSB =BJ  
average basic salary 平均基本薪金 3T[zieX  
average consumer expenditure 平均消费开支;一般消费开支 ofsLx6Po  
average cost 平均成本 8N3rYx;d~  
average cost of land production 增辟土地平均成本 !P":z0K4  
average daily turnover 平均每日成交额 (nYGN$qC9  
average daily wage rate 平均每日工资率 kjt(OFh'Y+  
average expenditure pattern 平均开支模式 l%qh^0  
average growth rate 平均增长率 by$mD_sr  
average net fixed assets 固定资产平均净值 rqKK89fD'  
average of relatives 相对价格平均数 ^b^buCYw  
average price 平均价格 AKS. XW  
average propensity to consume 平均消费倾向;一般消费倾向 |:SIyXGbY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^S)t;t@x  
average rate 平均率 7ZUS  
average revenue 平均收入;平均收益 ~ NO7@m uw  
average stock 平均库存;平均存货 1O1MB&5%  
average yearly rent 平均年租 p }Bh  
avoidance of double taxation 避免双重课税 g!z &lQnZ  
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 gf^y3F[\  
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