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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: J[al4e^  
A share A股;甲类股份  :X 9_~  
abatement of tax 减税;减扣免税额 md;jj^8zj  
ABN AMRO Bank N.V. 荷兰银行 Bk@&k}0  
above-the-line expenditure 线上项目支出;经常预算支出 Np@RK1}  
above-the-line receipt 线上项目收入;经常预算收入 ]ASTw(4  
ABSA Asia Limited 南非联合亚洲有限公司  L0>7v  
absolute change 绝对数值变更 Ntlbn&lc;D  
absolute expenditure 实际开支 i|!W;2KL5  
absolute guideline figure 绝对准则数字 qlC4&82=Q  
absolute interest 绝对权益 .o)  
absolute order of discharge 绝对破产解除令 S z-TarTF  
absolute profit margin 绝对利润幅度 D-Q54"^3  
absolute value 实值;绝对值 q.ZkQN+  
absolutely vested interest 绝对既得权益 G2w0r,[  
absorbed cost 已吸收成本;已分摊成本 %mRnJgV5k  
absorption 吸收;分摊;合并 8iC9xSH[%  
absorption rate 吸收率;摊配率;分摊率 FW:V<{f  
ACB Finance Limited 亚洲商业财务有限公司 ."j=s#OC(  
acceptable form of reciprocity 合理的互惠条件 (97&mhs3  
acceptable rate 适当利率;适当汇率 tZygTvK/S  
acceptance agreement 承兑协议 'o|=_0-7W  
acceptance for honour 参加承兑 qPn!.m$/  
acceptor 承兑人;接受人;受票人 _-z;  
acceptor for honour 参加承兑人 WO=P~F<  
accident insurance 意外保险 C ett*jm_  
Accident Insurance Association of Hong Kong 香港意外保险公会 og`g]Z<I  
accident insurance scheme 意外保险计划 R'$1,ie  
accident year basis 意外年度基准 rw%OA4>  
accommodation 通融;贷款 LCMn9I  
accommodation bill 通融票据;空头票据 p4@0Dz`Q  
accommodation party 汇票代发人 (r/))I9^  
account balance 帐户余额;帐户结余 mV.26D<c  
account book 帐簿 %<\tN^rP  
account collected in advance 预收款项 y$+_9VzYB  
account current book 往来帐簿 ~;@\9oPpz%  
account of after-acquired property 事后取得的财产报告 yAQ)/u[|  
account of defaulter 拖欠帐目 G$t:#2  
account payable 应付帐款 R<Ct{f!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @+hO,WXN  
account receivable 应收帐款 b&!x.+d-z  
account receivable report 应收帐款报表 9>ML;$T&  
account statement 结单;帐单;会计财务报表 P.3kcZ   
account title 帐户名称;会计科目 P(B&*1X  
accountant's report 会计师报告 KSO%89R'  
Accountant's Report Rules 会计师报告规则 u_.Ig|Va  
accounting and auditing procedure 会计与审计程序;会计与核数程序 S7B?[SPrN[  
Accounting Arrangements 《会计安排》 USV;j%U4*  
accounting basis 会计基础 a 1~@m[  
accounting by Official Receiver 破产管理署署长呈交的帐目 b$Q#Fv&P  
Accounting Circular 《会计通告》 __i))2  
accounting class 会计类别 W.> }5uVl6  
accounting date 记帐日期;会计结算日期 Vo9Fl Yj  
accounting for money 款项核算 8*EqG5OP  
Accounting Officer 会计主任 oiItQ4{<  
accounting period 会计报告期;会计期 PDb7h  
accounting policy 会计政策;会计方针 8xx2+  
accounting practice 会计惯例 p{;FO?  
accounting principle 会计准则 ; g\r Y  
accounting record 会计记录 {i)FDdDGD  
accounting report 会计报告 ^t P|8k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K QCF "  
Accounting Society of China 中国会计学会 &X)^G#  
accounting statement 会计报表 +K48c,gt?  
accounting system 会计制度;会计系统 BP=<TRp .  
accounting transaction 会计事项;帐务交易 .2SD)<}(9  
accounting treatment 会计处理 aPHNX)  
accounting year 会计年度 nBtKSNT#Q  
accretion 增值;添加 te+r.(p  
accrual 应计项目;应累算数目 gP?.io 9Oi  
accrual basis 应计制;权责发生制 "cGjHy\j`  
accrual basis accounting 应计制会计;权责发生制会计 m]&y&oz  
accrue 应累算;应计 vq1u !SY  
accrued benefit 应累算利益 D:XjJMW3r  
accrued charges 应计费用 .F@ 2C  
accrued cumulative preference share dividend 应累算的累积优先股股息 4K$_d,4`U  
accrued expenses 应累算费用 R2y~+tko?  
accrued interest payable 应付利息;应计未付利息 H'jo 3d~+  
accrued interest receivable 应收利息;应计未收利息 F+9(*|x%  
accrued right 累算权益 ^\w!D{Y7Q  
accruing profit 应累算的利润 ye`-U?7.  
accumulated fiscal reserve 累积财政储备 ^"+Vx9H"{  
accumulated profit 累积利润;滚存溢利 /e7BW0$1  
accumulated reserve 累积储备 6f&qtJQ<A  
accumulation of surplus income 累积收益盈余  \1?:  
acquired assets 既得资产 |t_SN,)dd  
acquisition 收购;购置;取得 Q\aC:68  
acquisition cost 购置成本 ),Igu  
acquisition expenses 购置费用 AizLzR$OG  
acquisition of 100% interest 收购全部股权 JxlZ,FF$@  
acquisition of control 取得控制权 qTV.DCP  
acquisition of fixed assets 购置固定资产 QoS]QY'bZ  
acquisition of shell “买壳” ,j%feC3  
acquisition price 收购价 Z(BZG O<  
act of God 天灾 aA-s{af  
acting partner 执事合伙人 LuWY}ste  
active market 买卖活跃的市场;交投畅旺的市场;旺市 BCt>P?,UO  
active partner 积极参与的合伙人 -fDW>]_  
active trading 交投活跃 <,Fj}T-  
actual circulation 实际流通 /;`-[   
actual cost 实际成本 QVe<Z A8N;  
actual expenditure 实际开支;实际支出 d>Ky(wS  
actual income 实际入息;实际收入;实际收益 U)D}J_Zi(  
actual market 现货市场 +,J!xy+~,  
actual price 现货价;实际价格 0(+dXzcwM  
actual profit 实际利润 9C: V i  
actual quotation 实盘;实际价位;实际报价 j!K{1s[.y  
actual year basis 按实际年度计算 EB8<!c ?  
actuals 实货 $;j{?dvm.  
actuarial investigation 精算调查 TTo5"r9I 8  
actuarial principle 精算原则 kI,O9z7A7  
actuarial report 精算师报告 TeH_DVxj  
Actuarial Society of Hong Kong 香港精算学会 z*`nfTw l  
actuarial valuation 精算师估值 -o YJ&r  
actuary 精算师 9O-*iK  
ad referendum agreement 暂定协议;有待覆核的协定 Rzxkz  
ad valorem duty 从价税;按值征税 IaGF{O3.  
ad valorem duty system 从价税制 59k-,lyU,  
ad valorem fee 从价费 x%55:8{  
ad valorem tariff 从价关税 tF!-}{c"k  
additional allowance 额外免税额 ZvSEa{  
additional amount for unexpired risk 未过期风险的额外款额 ,m;G:3}48  
additional assessable profit 补加应评税利润 E*8 3N@i  
additional assessment 补加评税 EkEQFd 5g  
additional commitment 额外承担 #<yKG\X?  
additional commitment vote 额外承担拨款 jNW/Biy4u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TlJ'pG 4^  
additional dependent parent allowance 供养父母额外免税额 yOyuMZo6  
additional provision 额外拨款 Y |aaZ|+  
additional stamp duty 附加印花税 |],ocAN{  
additional tax 补加税罚款;补加税款 H~?p,h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 eI+p  
adjudged bankrupt 被裁定破产 #w;%{C[D  
adjudicated bankrupt 裁定破产人 fU'[lZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 B)s%B'  
adjudication of bankruptcy 裁定破产;宣告破产 :{~TG]4M  
adjudication of insolvency 裁定无力偿还债务 i 8:^1rHp)  
adjusted actual 经调整的实数;调整后的实数 A<{&?_U  
adjusted current assets 经调整的流动资产;调整后的流动资产 &\<?7Qj3U|  
adjusted figure 经调整的数字;调整后的数额 jWh}cM=  
adjusted liabilities 经调整的负债;调整后的负债 )<_:%oB  
adjusted loss 经调整的亏损;调整后的亏损 wg|/-q-  
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 HQV#8G#B  
adjusted profit 经调整的利润;调整后的利润 E*8).'S%k  
adjusted surplus 经调整的盈余额;调整后的盈余额 4?l:.\fB:  
adjusted value 经调整的价值;调整后的价值 ;%4N@Z  
adjustment 调整;修订;理算〔保险〕 c)zwyBz  
adjustment centre 调剂中心 $%"~.L4  
adjustment lag 调整过程的时间差距;调整时差 JvM:xy9  
adjustment mechanism 调整机制 E 7"`D\*  
adjustment of loss 亏损调整 "^5%g%  
adjustment process 调整过程;调整程序 :tX,`G  
adjustment range 调整幅度 idNg&'   
administered exchange rate 受管制汇率 Ui }%T]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YBQ{/"v%|  
administration expenses 行政费用 ?$%2\"wX~7  
administration fee 手续费;行政费 ~s>Ud<l%r  
administration in bankruptcy 破产管理 Ia-nA|LBxI  
administration order 遗产管理令 z&Lcl{<MA  
administrator 管理人;遗产管理人 >{k0N@_  
administrator of the estate 遗产管理人 `<* tp@  
admission of debt 债项承认书 U46Z~B  
admission of proof 接纳债权证明 ]/odp/jm  
advance 放贷款项;垫付款项;预支款项;预付款项 MO_;8v~0  
advance account 暂支帐目;预付款帐户 h2vD*W  
advance compensation 预付补偿金 AHn Yfxv_  
advance from shareholder 股东垫款 z:JJ>mxV  
advance pending reimbursement 预支以待日后付还 2w>yW]  
advanced economy 先进经济体系 YfVZ59l4y6  
advancement 预付;预付财产 &U y Q<O>  
advances warrant 垫款令 ?V4bz2#!1O  
advancing 贷出 u-HBmL  
adverse balance 逆差 6G<gA>V  
adverse exchange 逆汇 "M=1Eb$6=  
advertisement addressed to shareholders 在报章刊登的致股东通告 Uw->5   
advice for collection 托收通知书 $ cYKVhf  
advice of drawing 提款通知书;汇票通知书 S&F  
advice of payment 付款通知 $mF9os-  
Advisory Committee [Securities and Futures Commission] f9La79v  
谘询委员会〔证券及期货事务监察委员会〕 E,7b=t  
Advisory Committee on Diversification 经济多元化谘询委员会 cGS7s 8U  
affidavit 誓章;遗产申报誓章 "i; "  
affidavit of no receipt 述明无收款的誓章 SsQg8d  
affiliate 联号;联营公司;附属公司 `h$^=84  
affiliated company 附属公司;联号;联营公司 l6< bV#_qe  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7SjWofv  
affordability 负担能力 `r*bG=  
African Development Bank [AfDB] 非洲开发银行 S"Drg m.  
after-acquired property 事后取得的财产 <CGJ:% AY  
after-hours dealing 市后交易 N3?hu}  
after-tax profit 税后盈利;税后利润;税后溢利 v)rQ4 wD:  
agency agreement 代理协议 7oZtbBs]M  
agency expenses 代理机构的开支 p/'09FY+U  
agency fee 代理费 N6%M+R/Q  
Agency Law 《代理法》 0-Vx!(  
agent 代理人;承销人 !Bn,f2  
agent of company 公司代理人 YCo qe,5  
agent's fee 代理人费;经纪费 }Z8DVTpX}  
aggregate 总计;总数;总体数字 GA2kg7  
aggregate amount 总款额;总额 H]Vo XJ\*  
aggregate assets and liabilities 总体资产与负债 0Y9fK? (  
aggregate at constant price 按固定价格计算的总体数字 nBGcf(BE.$  
aggregate demand 总需求 R9O1#s^  
aggregate gross position 总持仓量 Un\ T} c  
aggregate limit 总限额 Q ;$NDYV1  
aggregate of salaries tax 合计薪俸税 obSLy Ed  
aggregate performance 总体表现;总体业绩 GJn ~x  
aggregate supply 总体供应 /@+[D{_Fw  
aggregate surplus 总盈余 tz/NR/[  
aggregate total 整体总额 5ii:93Hlj  
aggregate value 总值;合计价值 h"On9  
aggregated basis 合计基准 )jed@?  
aggregated net chargeable income 合计应课税入息实额 3Jw}MFFV  
aggregation 合并计算;合计;总和 T:!Re*=JJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 (GbZt{.  
aggregation of property 财产的总和 TV*@h2C"i  
agio 差价;贴水 03a<Cd/S  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 z*G(AcS)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2t`d. s=  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #lO~n.+P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z;6,,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 vlh$NK+F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qt4^e7o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0M|Jvw'n|  
agreement for a settlement 授产协议 !r`/vQ #  
agreement for assignment 转让协议  R]"3^k*  
agreement for sale 售卖协议;买卖协议 vJ0Zv> n-  
agreement for sale and purchase 买卖协议 PR~9*#"v..  
agreement for the payment of interest 支付利息协议 s)j3+@:#  
agreement for the repayment of money 还款协议 n_@cjO  
agreement of reinsurance 再保险协议 pEX|zee  
Agricultural Bank of China 中国农业银行 ><"0GPxrx  
air passenger departure tax 飞机乘客离境税 b0 y*}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Gc{s?rB_  
airport tax 机场税 !Yu|au  
alcohol duty 酒精税 -9^A,vX  
alienation 让与;让渡;转让 @V qI+5TA  
alimony 生活费;赡养费 #qg(DgH 7  
All Ordinaries Index [AOI] 所有普通股指数 ]%Z7wF</  
all risks 全险;综合险 pX]"^f1?O  
All Sales Record for Stock Market 《股票市场成交报告》 >0.a#-u^  
Allied Capital Resources Limited 新联财务有限公司 ?$0t @E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8 ;o*c6+  
allocation letter 拨款信件 j2Uu8.8d  
allocation of fund 分配款项;预留款项 ;'4 HR+E"  
allocation of profit 利润分配;溢利分配 >^ zbDU1wT  
allocation warrant 拨款令 d^Zr I\AJ  
allotment 分配;配股 = `oGH  
allotment notice 股份配售通知;配股通知 <F<jx"/)  
allotment of shares 股份分配 %M u$0~ct"  
allowable 可获宽免;免税的 l|5;&(Y+s  
allowable business loss 可扣除的营业亏损 B dKD%CJ[  
allowable expenses 可扣税的支出 @"'$e_jj"  
allowance 免税额;津贴;备抵;准备金 zE1=*zO`  
allowance for debts 债项的免税额 ZA.i\ ;2  
allowance for depreciation by wear and tear 耗损折旧免税额 R>dd#`r"  
allowance for funeral expenses 殡殓费的免税额 Vc$y ^|=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .Fm@OQr  
allowance for repairs and outgoings 修葺及支出方面的免税额 !TeI Jm/l  
allowance to debtor 给债务人的津贴 Bf{c4YiF  
alteration of capital 资本更改 |}naI_Qudv  
alternate trustee 候补受托人 !\/J|~XZ  
amalgamation 合并 )jHH-=JM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eD?f|bif  
ambit of charges 征税范围;收费范围 &AhkP=Yw  
amended valuation 经修订的估值 _"G./X  
American Commodities Exchange 美国商品交易所 U['|t<^uf  
American Express Bank Limited 美国运通银行 q o tWWe#  
American Stock Exchange 美国证券交易所 $W0O  
amortization 摊销 8N9X1Mb|  
amount due from banks 存放银行同业的款项 <U~at+M  
amount due from banks abroad 存放海外银行同业的款项 ?"L ^ 0%  
amount due from holding companies 控股公司欠款 `F4gal^ ^  
amount due from local banks 存放本港银行同业的款项 ~(K{D D7[N  
amount due to banks 银行同业的存款 9jW"83*5  
amount due to banks abroad 海外银行同业的存款 5Za%EaW%G  
amount due to holding companies 控股公司存款 g~]?6;uu  
amount due to local banks 本港银行同业的存款 k07pI<a?  
amount due to outport banks 外埠银行同业的存款 $&jte_hv  
amount for note issue 发行纸币的款额 p@iU9K\,  
amount of bond 担保契据的款额 ^]ig*oS\`  
amount of consideration 代价款额 "]ZDs^7  
amount of contribution 供款数额 xDEjeM G  
amount of indebtedness 负债款额 t(:w):zE  
amount of principal of the loan 贷款本金额 ;T*o RS  
amount of rates chargeable 应征差饷数额 <T+{)FV  
amount of share capital 股本额 -&JQdrs  
amount of sums assured 承保款额 -SN6&-#c_  
amount of variation 变动幅度 _FtsO<p)"  
amount of vote 拨款数额 QI*<MF,1  
amount payable 应付款额 6gTc)rhRT  
amount receivable 应收款额 nD\H$5>5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ky=h7#wdv-  
analysis 分析 vfloha p  
ancillary risk 附属风险 pgEDh^[MW  
annual account 周年帐目;周年帐目报表;年度决算;年结 NGVl/Qd  
annual accounting date 年结日期 {W$K@vuV;?  
annual allowance 每年免税额;年积金;年度津贴;年津 (fcJp)D  
annual balance 年度余额 /[+%<5s  
annual disposable income 每年可动用收入 y{Vh?Z<E  
annual estimates 周年预算 SmVL?wf  
annual fee 年费 B<oBo&uA  
annual general meeting 周年大会 ,WtJ&S7?  
annual growth rate 年增率;每年增长率 `/JuItL-  
annual long-term supplement 长期个案每年补助金 +~f=L- >  
annual pensionable emolument 可供计算退休金的年薪 }0idFotck  
annual report 年报 hD9b2KZv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %3@-. =  
annual return 周年报表;周年申报表;每年报税表格 tZan1C%p>  
Annual Return Rules 《周年报表规则》 <BjrW]pM  
annual review of consumer prices 每年消费物价回顾 ][`%vj9r  
annual roll-forward basis 逐年延展方式 E_T!|Q.  
annual salary 年薪 RJOW#e :  
annual statement 年度报表;年度决算表 p,7, tx  
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 \@m^w"Ij  
annuitant 年金受益人 :s>x~t8g#n  
annuity 年金 5&TH\2u  
annuity contract 年金合约 qrufnu5cC  
annuity on human life 人寿年金 HMmB90P`  
antecedent debt 先前的债项 iB#*XJ;q  
ante-dated cheque 倒填日期支票 lb\VQZp!y  
anticipated expenditure 预期开支 4Be\5Byr  
anticipated net profit 预期纯利 MIdViS.g  
anticipated revenue 预期收入 ~}RfepM  
anti-inflation measure 反通货膨胀措施 y-N]{!  
anti-inflationary stance 反通货膨胀立场 Fx )BMP  
apparent deficit 表面赤字 -Pc6W9$  
apparent financial solvency 表面偿债能力 aKz:hG  
apparent partner 表面合伙人 y3OF+;E  
application for personal assessment 个人入息课税申请书 vp(ow]Q  
application of fund 资金应用 Ticx]_+~T  
application to release as liquidator and to destruct the books of accounts and documents bW^C30m  
申请免除清盘人职务及毁灭帐簿与文件 {BzE  
appointed actuary 委任精算师 0sI7UK`m  
appointed auditor 委任核数师;委任审计师 FaQc@4%o  
appointed trustee 委任的受托人 uYC1}Y5N  
appointer 委任人 nYE%@Up  
apportioned pro rata 按比例分摊 OXI>`$we  
apportionment 分配;分摊 ;b!qt-;.<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pv]" 2'aQ  
apportionment formula 分摊方程式 #p2`9o  
apportionment of estate duty 遗产税的分摊 %"^8$A?>,k  
appraisal 估价;评估 ZQ{-6VCjl  
appreciable growth 可观增长 {A'_5 X9  
appreciable impact 显着影响 iTVZo?lVo  
appreciable increase 可观增长 u=t.1eS5  
appreciation 增值;升值 S?#6{rx  
appreciation against other currencies 相对其他货币升值 v1z d[jqk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %rJ 'DPs  
appreciation tax 增值税 LB`{35b-  
appropriation 拨款;拨用;拨付 oL@K{dk  
appropriation account 拨款帐目 (dTQ,0  
Appropriation Bill 拨款法案 hlmeT9v{  
appropriation-in-aid system 补助拨款办法 @MO/LvD  
approved assets 核准资产 V.Tn1i-v  
approved basket stock 认可一篮子证券 lBGYZ--  
approved budget 核准预算 )6(|A$~C+  
approved charitable donation 认可慈善捐款 3,-[lG@o  
approved charitable institution 认可慈善机构 >:HmIW0PLe  
approved currency 核准货币;认可货币 yxAy1P;dX  
approved estimates 核准预算 EB VG@  
approved estimates of expenditure 核准开支预算 f+1@mGt  
approved overseas insurer 核准海外保险人 QD%!a{I  
approved overseas trust company 核准海外信托公司 q _Z+H4  
approved pooled investment fund 核准汇集投资基金 </2 aQn  
approved provident fund scheme 认可公积金计划 O L 9(~p  
approved provision 核准拨款 ["[v  
approved redeemable share 核准可赎回股份 )]kxLf#  
approved regional stock 认可地区性证券 Whe-()pG{  
approved retirement scheme 认可退休金计划 p>B-Ubu  
approved subordinated loan 核准附属贷款 <Xw\:5 F<7  
arbitrage 套戥;套汇;套利  QJ!2Vw4K  
arbitrageur 套戥者;套汇者 yK-DzAv  
arbitrary amount 临时款项 &x7iEbRs  
arrangement 措施;安排;协定 F^81?F i.  
arrears 欠款 OrwVRqW-z  
arrears of pay 欠付薪酬 nc6PSj X  
arrears of revenue 逾期未收税款;逾期未收的帐项 RFoCM^  
articles of association 组织章程;组织细则;组织章程细则  ?tA%A  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f-p$4%(  
ascertainment of profit 确定利润 m`}mbm^  
"Asia Clear" “亚洲结算系统” 5Dzf[V^]`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $ ^@fV=e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3 &mpn,  
Asian Development Fund [ADF] 亚洲发展基金 Ft38)T"2R\  
Asian dollar bond 亚洲美元债券 :w+vi 7l$  
Asian dollar market 亚洲美元市场 mm;sf  
Asian dollar rate 亚洲美元利率 w!'y,yb%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %%N T m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `]^W#6l  
asked price 沽盘;喊价;索价;卖方报价 n'0r (  
assessable income 应评税入息 > l]Ble  
assessable loss 应评税亏损 Ft?eqDS1  
assessable profit 应评税利润 hQ'W7EF  
assessable value 应评税值 p6V#!5Q  
assessed profit 估定利润 U$Z<lx2P  
assessed value 经评估价值 7Mk>`4D'c  
assessment 评税;评定;估价;评税单 #ID fJ2  
assessment number 评税编号;估价编号 ) J.xQ}g  
assessment of additional tax 补加税评税 @T:J<,  
assessment of performance 业绩评估;实绩评价 p]ujip  
Assessor 评税主任 (;&}\OX6nm  
asset price bubbles 资产价格泡沫 KIp^| k7>  
asset-backed securities 具资产保证的证券 '~ H`Ffd.  
assets accretion 资产增值 3dlY_z=0  
assets and liabilities 资产与负债 NGJst_  
assets betterment statement 资产递增表;资产改进表 (T%?@'\  
assets lending 实物放款;有抵押贷款 ,H%[R+)  
assets of the company passing on the death 死者去世时转移的公司资产 {2YqEX-I*  
assets pledged as security for liabilities 用作负债抵押的资产 %}e['d h  
assets portfolio 资产投资组合 r8?p6E  
assets price 资产价格 1wFW&|>1  
assets quality 资产质素 S~)`{ \  
assets realization 资产变现 xy b=7  
assets refinancing arrangement 资产再集资安排 mPHto-=fB  
assets securitization 资产证券化 c@Br_ -  
assets situated outside Hong Kong 在香港以外地方的资产 .$7RF!p  
assets stripping 削减资产;拆卖资产 ]YtN6Rq/  
assets value 资产值 ]tf`[bINP  
assignee 承让人 OGIv".~s4  
assignment 转让;转让书;转让契 x;<0Gg~jB  
assignment of interest 权益转让 NyT%S?@y<  
assignment of letters patent and trade mark 专利证书及商标转让 @HPr;m!  
assignment of property 物业转让;物业转让书 OTE,OCB[  
assignment right 转让权 :P/VBXh  
assignor 转让人 :9av]Yv&  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 I;-Y2*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (qvH=VTwP  
associate member 附属会员 jXLd#6  
associated body corporate 相联法人团体 BGxwPJd  
associated company 相联公司;联属公司 Rk7F;2  
associated corporation 相联法团 .{\eco  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w^Yo)"6  
公认会计师公会〔英国〕 xT]t3'y|-  
Association of Futures Exchange Brokers 香港期货经纪协会 yo/;@}g}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^C1LQ Z  
association of underwriters 承保人组织 ge(,>xB  
assumption of control 接管 1G7l+6w5~^  
assurance 担保;保险;转易;转易书 Kei0>hBi  
assurance of interest 权益的转易 sOlnc6  
at 19XX price 按一九XX年价格计算 WG3!M/4r H  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?_d6 ;  
at a premium 按溢价计算;按升水价格计算 w;yzgj:n&f  
at call 通知付款;按通知 R~T}  
at constant market price 按固定市价计算 _dRB=bl"O  
at constant price 按固定价格计算 VnVBA-#r|  
at cost 按成本计算 ^3BPOK[*gB  
at current market price 按当时市价计算;按现时市价计算 Jx~H4y=z  
at current price 按当时价格计算;按现时价格计算 .|^Gde  
at factor cost 按要素成本计算;按生产要素成本计算 ,dR.Sac v  
at money-of-the-day price 按付款当日价格计算 z=) m6\  
at or better 按指定或较佳价位〔买卖指令〕 V:'F_/&X?  
at par 按面值计算;平价 q)L4*O  
at sight 见票即付 LXh }U>a9  
at the close 按收市盘 sYBmL]Hr  
at the opening 按开市盘 n@xQ-v  
attestation 见证;见证条款 nq HpYb6I0  
at-the-money option 平价期权 {0w2K82  
attorney 受权人;受托代表人 !u@P\8M}  
attornment 新拥有人承认书 |T$?vIG[  
attributable profit 可归属利润 g(9*!g  
attributable share value 可归属股份价值 uxB)dS  
Auckland Stock Exchange 奥克兰证券交易所 ~abyjM  
auction 拍卖 X!K>.r_Dg  
auctioneer 拍卖商 X=KW >  
audit 审计;核数 ^)?Wm,{"w  
Audit Commission 审计署 Te L&6F$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1P(=0\ P>&  
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〕 @B (oq1i@  
audit review 帐目审查 #Zw:&' QB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Bh' fkW3  
audited account 审计帐目;经审计的帐目 @, GL&$Y:W  
audited annual account 经审计的周年帐目 \Q(a`6U  
audited balance sheet 经审计的资产负债表 P*BRebL:  
auditor 核数师;核数主任;审计师 lYCvYe  
auditor's certificate 核数师证明书;审计师证明书 7)V"E-6h  
auditor's report 核数师报告;审计师报告 'I&0$<  
Aussie bond 澳元债券 4pf@.ra,  
austerity budget 紧缩预算 ,AweHUEn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p|.5;)%|  
Australia All Ordinaries Index 澳洲所有普通股票指数 On}1&!{1]  
Australian Dollar [AUD] 澳元 /uX*FZ  
Australian Options Market 澳大利亚期权市场 /nQuM05*Z  
Australian Securities Commission 澳洲证券事务监察委员会 6"* <0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OQ hQ!6  
Australian Stock Exchange 澳大利亚证券交易所 X':FFD4h  
Austrian Schilling [ATS] 奥地利先令 Ajm!;LA[jO  
authentication 认证;鉴证 } LS8q  
authority to purchase 委托购买证;委购书 EN\cwa#FU  
authorization 认可;核准;授权;授权书 }n4 T!N  
authorization by direction 指示授权 lbda/Zx  
authorization by instruction 指令授权 UjQz   
authorization by warrant 令状授权 _\X ,a5Un  
authorization of unit trust 单位信托的认可 sdZ$3oE.  
authorized agent 指定代理人 BP@tI|  
authorized capital 法定资本 3?a`@C&x  
authorized clerk 出市员 9>w~B|/  
authorized dealer 认可交易商 3\@2!:>  
authorized financial institution 认可财务机构 &Y?t  
authorized fund 认可基金 88v8lt;R  
authorized fund house 获授权的基金公司;认可基金公司 iW(LD1~7  
authorized institution 认可机构 `!Z?F]):G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <`uu e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [oV M9 Q  
authorized insurer 获授权保险人;获认可承保人 Pd~=:4  
authorized investment 特准投资项目 2$5">%?  
authorized person 获授权人 +FqD.=8  
authorized representative 获授权代表 >-I <`y-H  
authorized share capital 法定股本 4T(d9y  
automated quotation system 自动报价系统 O*l,&5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 63Zu5b"O/  
自动交易系统〔香港期货交易所有限公司〕 H]R/=OYBUh  
automatic adjustment mechanism 自动调整机制 GNMOHqg4  
automatic adjustment system 自动调整系统 XQ}J4J~Vm  
Automatic Clearing House 自动票据交换所 rgzra"u)  
automatic exchange rates accumulation system 自动化汇率累集系统 NplyvjQN;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &M}X$k I  
automatic teller machine [ATM] 自动柜员机 5OI.Ka  
autopay 自动转帐 B1)Eo2i#  
available assets 可用资产 q7Hf7^a  
available fiscal reserve 现存财政储备 _x<NGIz  
available profit 可用利润 g77M5(ME  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 sQ#e 2  
average 平均;平均数;海损 hz4?ku  
average basic salary 平均基本薪金 s6 g"uF>k  
average consumer expenditure 平均消费开支;一般消费开支 [[IMf-]  
average cost 平均成本 Pl/ dUt_  
average cost of land production 增辟土地平均成本 =|z:wlOs  
average daily turnover 平均每日成交额 ; zJb("n  
average daily wage rate 平均每日工资率 71R,R,  
average expenditure pattern 平均开支模式 AhN3~/u%7  
average growth rate 平均增长率 /ovVS6Ai  
average net fixed assets 固定资产平均净值 d-_V*rYU  
average of relatives 相对价格平均数 X?'cl]1?  
average price 平均价格 +_7a/3kh  
average propensity to consume 平均消费倾向;一般消费倾向 f"FFgQMkv  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ad: qOm  
average rate 平均率 (L*GU7m;  
average revenue 平均收入;平均收益 jXE:aWQht  
average stock 平均库存;平均存货 B>L7UQ6_[  
average yearly rent 平均年租 gUru=p  
avoidance of double taxation 避免双重课税 "5V;~}=S  
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 G(a5@9F  
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