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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: o NqIrYH'  
A share A股;甲类股份 1@"os[ 9  
abatement of tax 减税;减扣免税额 vkgAI<  
ABN AMRO Bank N.V. 荷兰银行 q0y#Y  
above-the-line expenditure 线上项目支出;经常预算支出 _ \LP P_  
above-the-line receipt 线上项目收入;经常预算收入 t 8,VRFV  
ABSA Asia Limited 南非联合亚洲有限公司 4/J"}S  
absolute change 绝对数值变更 lv=rL  
absolute expenditure 实际开支 OKO+(>A Q  
absolute guideline figure 绝对准则数字 |K,[[D<R  
absolute interest 绝对权益 .s8u?1b  
absolute order of discharge 绝对破产解除令 &o]ic(74c?  
absolute profit margin 绝对利润幅度 aSVR +of  
absolute value 实值;绝对值 j+6`nN7L  
absolutely vested interest 绝对既得权益 pHKGK7 S-  
absorbed cost 已吸收成本;已分摊成本 (S)jV 0  
absorption 吸收;分摊;合并 (ibj~g?U,  
absorption rate 吸收率;摊配率;分摊率 NB=!1;^J  
ACB Finance Limited 亚洲商业财务有限公司 6 #m:=  
acceptable form of reciprocity 合理的互惠条件 ^2 }p%j >  
acceptable rate 适当利率;适当汇率 4Y `=`{Q  
acceptance agreement 承兑协议 WLkfo6Nw  
acceptance for honour 参加承兑 `vc?*"  
acceptor 承兑人;接受人;受票人 sb"h:i>O4  
acceptor for honour 参加承兑人 kmZ  U;Z  
accident insurance 意外保险 vZJu =t  
Accident Insurance Association of Hong Kong 香港意外保险公会 I/`\>Hk  
accident insurance scheme 意外保险计划 *ud/'HR8]  
accident year basis 意外年度基准 Y0Bd[  
accommodation 通融;贷款 RJ0:O   
accommodation bill 通融票据;空头票据 k,0lA#>  
accommodation party 汇票代发人 L_{gM`UFc  
account balance 帐户余额;帐户结余 e]k\dj;,^%  
account book 帐簿 ,E3Ze*(U  
account collected in advance 预收款项 ^EF VjGM  
account current book 往来帐簿 fB"It~ p  
account of after-acquired property 事后取得的财产报告 <]wQ;14;H  
account of defaulter 拖欠帐目 FesUE_L2$  
account payable 应付帐款 <[Y@<  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4E 32DG*  
account receivable 应收帐款 <C{uodFll  
account receivable report 应收帐款报表 dR@XwEpP  
account statement 结单;帐单;会计财务报表 bb}$7v`G  
account title 帐户名称;会计科目 7:$zSj# y  
accountant's report 会计师报告 &++tp5  
Accountant's Report Rules 会计师报告规则 FL?Ndy"I  
accounting and auditing procedure 会计与审计程序;会计与核数程序 h4geoC_W2  
Accounting Arrangements 《会计安排》 \yKYBfp-p  
accounting basis 会计基础  5JggU  
accounting by Official Receiver 破产管理署署长呈交的帐目 <F6LC_  
Accounting Circular 《会计通告》 ,/Usyb,`  
accounting class 会计类别 m!LJK`gA  
accounting date 记帐日期;会计结算日期 Zv^n  
accounting for money 款项核算 RQQ\y`h`  
Accounting Officer 会计主任 hreG5g9{  
accounting period 会计报告期;会计期 mh" 9V5T  
accounting policy 会计政策;会计方针 qku}cWD9/_  
accounting practice 会计惯例 -kkp Ew\  
accounting principle 会计准则 _<m yM2z  
accounting record 会计记录 yDmx)^En  
accounting report 会计报告 \l71Q/y6u`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dk[MT'DV  
Accounting Society of China 中国会计学会 aYrbB#  
accounting statement 会计报表 "R % 3v.Z  
accounting system 会计制度;会计系统 o%_Hmd;_'  
accounting transaction 会计事项;帐务交易 dSPye z  
accounting treatment 会计处理 Uf\,U8UB  
accounting year 会计年度 \@F~4,VT  
accretion 增值;添加 |Q*OA  
accrual 应计项目;应累算数目 HBiUp$(mB  
accrual basis 应计制;权责发生制 nz_1Fu>g|  
accrual basis accounting 应计制会计;权责发生制会计 ,f)#&}x*2+  
accrue 应累算;应计 0jmPj   
accrued benefit 应累算利益 (!"&c* <  
accrued charges 应计费用 vH)V\V  
accrued cumulative preference share dividend 应累算的累积优先股股息 `Ti?hQm/  
accrued expenses 应累算费用 y@2$sK3K  
accrued interest payable 应付利息;应计未付利息 =QJI_veUG`  
accrued interest receivable 应收利息;应计未收利息 /?_5!3KJ  
accrued right 累算权益 >NMq^J'/  
accruing profit 应累算的利润 Gm.2!F=R4A  
accumulated fiscal reserve 累积财政储备 cZ l/8?dj}  
accumulated profit 累积利润;滚存溢利 l invK.Lf  
accumulated reserve 累积储备 } 3JOC!;;  
accumulation of surplus income 累积收益盈余 >`o;hTS  
acquired assets 既得资产 #2*6esP  
acquisition 收购;购置;取得 w7`09oJm  
acquisition cost 购置成本 WNcJ710k27  
acquisition expenses 购置费用 %Gc)$z/Wd  
acquisition of 100% interest 收购全部股权 0$:jZ/._  
acquisition of control 取得控制权 (pT 7m  
acquisition of fixed assets 购置固定资产 r9y(j z  
acquisition of shell “买壳” 5Zy%Nam'gN  
acquisition price 收购价 W+`T:Mgh  
act of God 天灾 +XoY@|Djd  
acting partner 执事合伙人 =kDh:&u%  
active market 买卖活跃的市场;交投畅旺的市场;旺市 +Vw]DLWR  
active partner 积极参与的合伙人 eYD-8*  
active trading 交投活跃 6O| rI>D  
actual circulation 实际流通 wS @-EcCB  
actual cost 实际成本 Cu`ty] -'  
actual expenditure 实际开支;实际支出 [I2vg<my  
actual income 实际入息;实际收入;实际收益 YLehY  
actual market 现货市场 T))F r:  
actual price 现货价;实际价格 K6G+sBw[  
actual profit 实际利润 Qa@] sWcM  
actual quotation 实盘;实际价位;实际报价 x03@}M1  
actual year basis 按实际年度计算 =BroH\  
actuals 实货 2 i97  
actuarial investigation 精算调查 <}('w/  
actuarial principle 精算原则 b/6!>qMMk%  
actuarial report 精算师报告 4o ,G[Cf_  
Actuarial Society of Hong Kong 香港精算学会 vTq [Xe"  
actuarial valuation 精算师估值  kAnK1W>  
actuary 精算师 9 `T2  
ad referendum agreement 暂定协议;有待覆核的协定 qLa6c2o,  
ad valorem duty 从价税;按值征税 Bh5z4  
ad valorem duty system 从价税制 2f0qfF  
ad valorem fee 从价费 ,HECHA_"  
ad valorem tariff 从价关税 a2SXg A  
additional allowance 额外免税额 :]uz0s`>  
additional amount for unexpired risk 未过期风险的额外款额 PS'SIX  
additional assessable profit 补加应评税利润 1g>>{ y  
additional assessment 补加评税 Wo+^R%K' 4  
additional commitment 额外承担 Y^-D'2P]P  
additional commitment vote 额外承担拨款 )JXy>q#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YES-,;ZQ'  
additional dependent parent allowance 供养父母额外免税额 h42dk(B  
additional provision 额外拨款 xM2UwTpW  
additional stamp duty 附加印花税 +~\1g^h  
additional tax 补加税罚款;补加税款 5j>olz=n}  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -s&7zqW  
adjudged bankrupt 被裁定破产 SmCtwcB1  
adjudicated bankrupt 裁定破产人 fx*Q,}t  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 O\q-Ai  
adjudication of bankruptcy 裁定破产;宣告破产 Tu&W7aoX5  
adjudication of insolvency 裁定无力偿还债务 ufvjW]   
adjusted actual 经调整的实数;调整后的实数 !eA6Ejf  
adjusted current assets 经调整的流动资产;调整后的流动资产 wuKr 9W9Xa  
adjusted figure 经调整的数字;调整后的数额 @YHt[>*S  
adjusted liabilities 经调整的负债;调整后的负债 DsCbMs=Y  
adjusted loss 经调整的亏损;调整后的亏损 Mt\.?V:  
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 `9mc+  
adjusted profit 经调整的利润;调整后的利润 3_N1y  
adjusted surplus 经调整的盈余额;调整后的盈余额 wOn*QO[  
adjusted value 经调整的价值;调整后的价值 }dpE>  
adjustment 调整;修订;理算〔保险〕 h )h%y)1  
adjustment centre 调剂中心 4MPR  
adjustment lag 调整过程的时间差距;调整时差 Q=h37]U+  
adjustment mechanism 调整机制 Rgb&EnVW  
adjustment of loss 亏损调整 =i:,")W7=  
adjustment process 调整过程;调整程序 S0H|:J  
adjustment range 调整幅度 4GG0jCNk  
administered exchange rate 受管制汇率 }.N~jx0R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Uc( z|  
administration expenses 行政费用 sOhKMz  
administration fee 手续费;行政费 Y{g[LG`U  
administration in bankruptcy 破产管理 Q9{f'B  
administration order 遗产管理令 .tA=5 QY,  
administrator 管理人;遗产管理人 rj/1AK  
administrator of the estate 遗产管理人 L!0}&i;u~5  
admission of debt 债项承认书 &}!AjA)  
admission of proof 接纳债权证明 SlI wLv^  
advance 放贷款项;垫付款项;预支款项;预付款项 2U& +K2  
advance account 暂支帐目;预付款帐户 K:b^@>XH  
advance compensation 预付补偿金 #+(@i|!ifo  
advance from shareholder 股东垫款 dfWtLY  
advance pending reimbursement 预支以待日后付还 UY^TTRrH  
advanced economy 先进经济体系 \:9<d@?  
advancement 预付;预付财产 'c#AGi9  
advances warrant 垫款令 k%?qN,Cl  
advancing 贷出 >/G[Oo  
adverse balance 逆差 rAh|r}R  
adverse exchange 逆汇 ,*Wp$  
advertisement addressed to shareholders 在报章刊登的致股东通告 7}puj%JS /  
advice for collection 托收通知书 tu6<>  
advice of drawing 提款通知书;汇票通知书 <6.?:Jj  
advice of payment 付款通知 9v?rNJs  
Advisory Committee [Securities and Futures Commission] }#phNn6  
谘询委员会〔证券及期货事务监察委员会〕 R#4f_9e<Z  
Advisory Committee on Diversification 经济多元化谘询委员会 :4[_&]H  
affidavit 誓章;遗产申报誓章 Qt.|YB8  
affidavit of no receipt 述明无收款的誓章 1^tM%2rP'  
affiliate 联号;联营公司;附属公司 OXS.CFZM  
affiliated company 附属公司;联号;联营公司 jKb4d9aX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eqk.+~^  
affordability 负担能力 FB2{qG3  
African Development Bank [AfDB] 非洲开发银行 Wn&9R j  
after-acquired property 事后取得的财产 ZwM d 22  
after-hours dealing 市后交易 3u/ GrsF  
after-tax profit 税后盈利;税后利润;税后溢利 N*SUA4bnuM  
agency agreement 代理协议 D*t[5,~j  
agency expenses 代理机构的开支 58t~? 2E  
agency fee 代理费 gdkHaLL"  
Agency Law 《代理法》 A@jBn6  
agent 代理人;承销人 =55V<VI  
agent of company 公司代理人 2hY"bpGW   
agent's fee 代理人费;经纪费 k_`YVsEYP  
aggregate 总计;总数;总体数字 qAi:F=> X  
aggregate amount 总款额;总额 4"#F =f0  
aggregate assets and liabilities 总体资产与负债 CPcB17!  
aggregate at constant price 按固定价格计算的总体数字 X3HJ3F;==  
aggregate demand 总需求 J~)JsAXAI  
aggregate gross position 总持仓量 uvJmEBL:  
aggregate limit 总限额 5h6-aQU[  
aggregate of salaries tax 合计薪俸税 emIF{oP  
aggregate performance 总体表现;总体业绩 <jqL4!<  
aggregate supply 总体供应 OmZK~$K_  
aggregate surplus 总盈余 }c=YiH,o  
aggregate total 整体总额 s:ojlmPb  
aggregate value 总值;合计价值 ;i!$rL  
aggregated basis 合计基准 Z_s]2y1  
aggregated net chargeable income 合计应课税入息实额 F%$l cQ04%  
aggregation 合并计算;合计;总和 lcXo>  
aggregation of incomes of husband and wife 夫妇入息合并计算  `l  
aggregation of property 财产的总和 F&HvSt}l5  
agio 差价;贴水 _mTNK^gB  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `2`h4[^ [X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )3^#CD  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 d(^3S>V|q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~h$ H@&5  
《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]cc?r312  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r o8C^d]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (@Eb+8Zd  
agreement for a settlement 授产协议 JPpNCC.b  
agreement for assignment 转让协议 zS '{F>w  
agreement for sale 售卖协议;买卖协议 7pM&))R  
agreement for sale and purchase 买卖协议 zC`ediyu  
agreement for the payment of interest 支付利息协议 e#@u&+K/f  
agreement for the repayment of money 还款协议 f{U,kCv  
agreement of reinsurance 再保险协议 ?f*>=;7=  
Agricultural Bank of China 中国农业银行 j-v/;7s/B  
air passenger departure tax 飞机乘客离境税 #J~xKyJi'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;}'Z2gZ B  
airport tax 机场税 U04)XfO;]  
alcohol duty 酒精税 !, {-q)'D  
alienation 让与;让渡;转让 vj"['6Xa  
alimony 生活费;赡养费 KN~Repcz@  
All Ordinaries Index [AOI] 所有普通股指数 dTqL[?wH?  
all risks 全险;综合险 xP &@|Ag  
All Sales Record for Stock Market 《股票市场成交报告》 O^IS:\JX&  
Allied Capital Resources Limited 新联财务有限公司 3 <Zo{;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -Fc 9mv(H  
allocation letter 拨款信件 pp()Hu3J  
allocation of fund 分配款项;预留款项 wrVR[v>E<  
allocation of profit 利润分配;溢利分配 0>:`|IGnT2  
allocation warrant 拨款令 NN~PWy1opa  
allotment 分配;配股 jV' tcFr4  
allotment notice 股份配售通知;配股通知 caZEZk#r;  
allotment of shares 股份分配 0OBwe6*  
allowable 可获宽免;免税的 RQ,X0 pS  
allowable business loss 可扣除的营业亏损 W=4|ahk$  
allowable expenses 可扣税的支出 Lbu,VX  
allowance 免税额;津贴;备抵;准备金 .jl^"{@6  
allowance for debts 债项的免税额 !'-./LD")  
allowance for depreciation by wear and tear 耗损折旧免税额 H%;pPkIi  
allowance for funeral expenses 殡殓费的免税额 Kr%`L/%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 'grb@+w(  
allowance for repairs and outgoings 修葺及支出方面的免税额 |T{ZDJ+  
allowance to debtor 给债务人的津贴 5#::42oE  
alteration of capital 资本更改 n"<'F4r  
alternate trustee 候补受托人 X [;n149o  
amalgamation 合并 Tvw(S q};  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \3whM6tK  
ambit of charges 征税范围;收费范围 0 gr#<(  
amended valuation 经修订的估值 5D>cbzP@  
American Commodities Exchange 美国商品交易所 XQcE  ZJ2  
American Express Bank Limited 美国运通银行 'Me(qpsq  
American Stock Exchange 美国证券交易所 5K00z?kD2V  
amortization 摊销 M] W5 %3do  
amount due from banks 存放银行同业的款项 LP) IL~  
amount due from banks abroad 存放海外银行同业的款项 wV'_{ /WM  
amount due from holding companies 控股公司欠款 =<U'Jtu6'  
amount due from local banks 存放本港银行同业的款项 e)oi3d.wJf  
amount due to banks 银行同业的存款 2>im'x 5  
amount due to banks abroad 海外银行同业的存款 MJ.Kor  
amount due to holding companies 控股公司存款 Yy_mX}\x  
amount due to local banks 本港银行同业的存款 :s|xa u=  
amount due to outport banks 外埠银行同业的存款 3Z74&a$  
amount for note issue 发行纸币的款额 ]o`FF="at  
amount of bond 担保契据的款额 ar@ysBy  
amount of consideration 代价款额 M+lI,j+  
amount of contribution 供款数额 #J%Fi).^)  
amount of indebtedness 负债款额 to)Pl}9QkK  
amount of principal of the loan 贷款本金额 &sGLm~m#  
amount of rates chargeable 应征差饷数额 7G_OFD  
amount of share capital 股本额 8TO5j  
amount of sums assured 承保款额  3,Bm"'b6  
amount of variation 变动幅度 b2YOnV  
amount of vote 拨款数额 `;&=m, W'  
amount payable 应付款额 =%wBC;  
amount receivable 应收款额 cX5tx]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |sDp>..  
analysis 分析 sJ|IW0Mr  
ancillary risk 附属风险 o Hrx$>W]  
annual account 周年帐目;周年帐目报表;年度决算;年结 4<U6jB5  
annual accounting date 年结日期 }:+P{  
annual allowance 每年免税额;年积金;年度津贴;年津 a!:R_P}7  
annual balance 年度余额 Xa[lX8$zL  
annual disposable income 每年可动用收入 HA. O"A8`  
annual estimates 周年预算 op|x~Thf  
annual fee 年费 Do;rY\sY  
annual general meeting 周年大会 y |Tv;v1L  
annual growth rate 年增率;每年增长率 s4>xh=PoJ  
annual long-term supplement 长期个案每年补助金 Yq:TW eZD  
annual pensionable emolument 可供计算退休金的年薪 IF3V5Q  
annual report 年报 _x?S0R1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m\ /V0V\  
annual return 周年报表;周年申报表;每年报税表格 7s1LK/R|u  
Annual Return Rules 《周年报表规则》 NjSjE_S2B8  
annual review of consumer prices 每年消费物价回顾 Fprhu;h  
annual roll-forward basis 逐年延展方式 cS"PIelR  
annual salary 年薪 {1W,-%  
annual statement 年度报表;年度决算表  U66oe3W  
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 K|.!)L  
annuitant 年金受益人 ]BBjFs4#  
annuity 年金 x[2eA!NC  
annuity contract 年金合约 .?.Q[ic  
annuity on human life 人寿年金 |*zvaI(}  
antecedent debt 先前的债项 YQ5d!a.  
ante-dated cheque 倒填日期支票 [R Hji47  
anticipated expenditure 预期开支 YCNpJGM  
anticipated net profit 预期纯利 JC4Z^/\.  
anticipated revenue 预期收入 }C&kzJBEF  
anti-inflation measure 反通货膨胀措施 .gd'<l  
anti-inflationary stance 反通货膨胀立场 j(\jYH>   
apparent deficit 表面赤字 SL>0_  
apparent financial solvency 表面偿债能力 ^ v@& q  
apparent partner 表面合伙人 U+g<lgH1J  
application for personal assessment 个人入息课税申请书 vjD||!g'  
application of fund 资金应用 on0>_-n)  
application to release as liquidator and to destruct the books of accounts and documents a5%IjgQ&z  
申请免除清盘人职务及毁灭帐簿与文件 T8a!"lPP7  
appointed actuary 委任精算师 (1Ii86EP  
appointed auditor 委任核数师;委任审计师 R~(_m#6`:  
appointed trustee 委任的受托人 uJ/ &!q<3  
appointer 委任人 Cg&cz]*q|  
apportioned pro rata 按比例分摊 WhR'MkfL  
apportionment 分配;分摊 I`EgR?5 `  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pc<A ,?  
apportionment formula 分摊方程式 % ck/ Z  
apportionment of estate duty 遗产税的分摊 <2 S?QgR,  
appraisal 估价;评估 gNzamorv[  
appreciable growth 可观增长 \+sP<'~M  
appreciable impact 显着影响 >zB0+l  
appreciable increase 可观增长 I?i,21:5  
appreciation 增值;升值 JV9Ft,xk  
appreciation against other currencies 相对其他货币升值 X.!|#FWb+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !Ql&Ls  
appreciation tax 增值税 z c, Q  
appropriation 拨款;拨用;拨付 lDhuL;9e  
appropriation account 拨款帐目 /h73'"SpDy  
Appropriation Bill 拨款法案 Iw) 'Yyg  
appropriation-in-aid system 补助拨款办法 W=T,hOyh<W  
approved assets 核准资产 f}F   
approved basket stock 认可一篮子证券 viR-h iD  
approved budget 核准预算 <3c|S_|L*m  
approved charitable donation 认可慈善捐款 2:& [r*  
approved charitable institution 认可慈善机构 2u'h,on?  
approved currency 核准货币;认可货币 "WHt9 yZ  
approved estimates 核准预算 4';(\42  
approved estimates of expenditure 核准开支预算 bO?Us  
approved overseas insurer 核准海外保险人 C\p _  
approved overseas trust company 核准海外信托公司 }z8HS< #Q  
approved pooled investment fund 核准汇集投资基金 `=cOTn52  
approved provident fund scheme 认可公积金计划 m;KD@E!  
approved provision 核准拨款 zAdZXa[MRY  
approved redeemable share 核准可赎回股份 ZtqN8$[6n  
approved regional stock 认可地区性证券 N b@zn0A(;  
approved retirement scheme 认可退休金计划 ar| !iU  
approved subordinated loan 核准附属贷款 E`>u*D$un~  
arbitrage 套戥;套汇;套利 iu 6NIy7D  
arbitrageur 套戥者;套汇者 $N)b6(}F10  
arbitrary amount 临时款项 O* 7` Waag  
arrangement 措施;安排;协定 Vy[ m%sEP  
arrears 欠款 -|~tZuf  
arrears of pay 欠付薪酬 seo.1.Da2  
arrears of revenue 逾期未收税款;逾期未收的帐项 }~`l!ApD  
articles of association 组织章程;组织细则;组织章程细则 j -j,0!T~b  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )YP 9  
ascertainment of profit 确定利润 "kT?9&  
"Asia Clear" “亚洲结算系统” " tUF,G(<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ykd< }KE>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =HkB>w)h  
Asian Development Fund [ADF] 亚洲发展基金 <v =T31aS  
Asian dollar bond 亚洲美元债券 ..hD_k  
Asian dollar market 亚洲美元市场 _lj&}>l  
Asian dollar rate 亚洲美元利率 :Pf2oQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l TRQ/B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Zm!5X9^!  
asked price 沽盘;喊价;索价;卖方报价 csay\Q{  
assessable income 应评税入息 k3B-;%3I;  
assessable loss 应评税亏损 ;J3 (EB  
assessable profit 应评税利润 t!,GI&  
assessable value 应评税值 !%4&O  
assessed profit 估定利润 q k+(Ccl  
assessed value 经评估价值 }hv" ku6!  
assessment 评税;评定;估价;评税单 '+ cPx\4  
assessment number 评税编号;估价编号 THbV],RhJ  
assessment of additional tax 补加税评税 #$[}JiuL/  
assessment of performance 业绩评估;实绩评价 5?n@.hcL  
Assessor 评税主任  rVo?I  
asset price bubbles 资产价格泡沫 U}Aoz|  
asset-backed securities 具资产保证的证券 mlD 1 o  
assets accretion 资产增值 d=_Wgz,d  
assets and liabilities 资产与负债 +sc--e?  
assets betterment statement 资产递增表;资产改进表 wO {-qrN  
assets lending 实物放款;有抵押贷款 &p2fMVWJ7  
assets of the company passing on the death 死者去世时转移的公司资产 !Yan}{A,  
assets pledged as security for liabilities 用作负债抵押的资产 <..|:0Q&~  
assets portfolio 资产投资组合 1v^eXvY  
assets price 资产价格 \E<t'\>@X  
assets quality 资产质素 [10;Mg  
assets realization 资产变现 Iq[Z5k(K  
assets refinancing arrangement 资产再集资安排 1]<w ZV}.  
assets securitization 资产证券化 `vFYe N;  
assets situated outside Hong Kong 在香港以外地方的资产 gP?uLnzvi  
assets stripping 削减资产;拆卖资产 )W& $FU4JK  
assets value 资产值  1ZF>e`t8  
assignee 承让人 \.%GgTF  
assignment 转让;转让书;转让契 p/k6}Wl  
assignment of interest 权益转让 rpu{YC1C%  
assignment of letters patent and trade mark 专利证书及商标转让 mt(2HBNoz  
assignment of property 物业转让;物业转让书 qOk=:1`3  
assignment right 转让权 .\X;VWTI  
assignor 转让人 It/IDPx4ga  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 r g$2)z1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +/E yX =  
associate member 附属会员 UoiXIf_Q  
associated body corporate 相联法人团体 8#MiM . f  
associated company 相联公司;联属公司 i #%17}  
associated corporation 相联法团 aA-gl9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Uj[E_4h  
公认会计师公会〔英国〕 M[@=m[#a  
Association of Futures Exchange Brokers 香港期货经纪协会 pjP R3 r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XeT{y]lkd  
association of underwriters 承保人组织 jw"]U jub  
assumption of control 接管 3 O)^Hq+9  
assurance 担保;保险;转易;转易书 voHFU#Z$  
assurance of interest 权益的转易 WTcrfs)T  
at 19XX price 按一九XX年价格计算 /=bg(?nX  
at a discount 按赔价计算;按贴水价格计算;打折扣 CI )89`  
at a premium 按溢价计算;按升水价格计算 k7gm)}RKcu  
at call 通知付款;按通知 RvPC7,vh  
at constant market price 按固定市价计算 }H4Z726  
at constant price 按固定价格计算 Rn-RMD{dh  
at cost 按成本计算 LT3ViCZ-n  
at current market price 按当时市价计算;按现时市价计算 dlx "L%  
at current price 按当时价格计算;按现时价格计算 UpU2H4  
at factor cost 按要素成本计算;按生产要素成本计算 R}-<ZJe  
at money-of-the-day price 按付款当日价格计算 #H@rb  
at or better 按指定或较佳价位〔买卖指令〕  H?(I-vO  
at par 按面值计算;平价 &7YTz3aj  
at sight 见票即付 C& QT-|  
at the close 按收市盘 [0(+E2/:2  
at the opening 按开市盘 a\Ond#1p  
attestation 见证;见证条款 d}.*hgk  
at-the-money option 平价期权 c9eLNVM  
attorney 受权人;受托代表人 kq SpZoV0'  
attornment 新拥有人承认书 Nn_n@K  
attributable profit 可归属利润 4{s3S2f =  
attributable share value 可归属股份价值 2V 1|b`b#4  
Auckland Stock Exchange 奥克兰证券交易所 BSGC.>$s  
auction 拍卖 yR Zb_Mq9U  
auctioneer 拍卖商 tC,R^${#  
audit 审计;核数 5Cp6$V|/kv  
Audit Commission 审计署 $dp;$X3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .ZB(!v/2  
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〕 QD}'2{M!  
audit review 帐目审查 \NEXtr`Th  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SeC[,  
audited account 审计帐目;经审计的帐目 &z@~n  
audited annual account 经审计的周年帐目 =wEqI)Td  
audited balance sheet 经审计的资产负债表  6tPgFa#N  
auditor 核数师;核数主任;审计师 &C.{7ZNt  
auditor's certificate 核数师证明书;审计师证明书 8~=<!(M)m/  
auditor's report 核数师报告;审计师报告 'TF5CNX  
Aussie bond 澳元债券 0 2lI-xHe  
austerity budget 紧缩预算 Vk/!_)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1FCHqqZ=  
Australia All Ordinaries Index 澳洲所有普通股票指数 /7nircXj@  
Australian Dollar [AUD] 澳元 cF[L6{Oe  
Australian Options Market 澳大利亚期权市场 FC:+[.fi  
Australian Securities Commission 澳洲证券事务监察委员会 S<f]Y4A&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J m5).  
Australian Stock Exchange 澳大利亚证券交易所 fR& ;E  
Austrian Schilling [ATS] 奥地利先令 6,707h  
authentication 认证;鉴证 '9+JaB  
authority to purchase 委托购买证;委购书 }J~ d6m  
authorization 认可;核准;授权;授权书   pE<@  
authorization by direction 指示授权 b=5"*=T{+  
authorization by instruction 指令授权 H+oQ L(i|_  
authorization by warrant 令状授权 xb2xl.2x!  
authorization of unit trust 单位信托的认可 KkIxtFM  
authorized agent 指定代理人 g/o@,_  
authorized capital 法定资本 `FjU2 O  
authorized clerk 出市员 [f^:V:) {  
authorized dealer 认可交易商 XA&Vtgu  
authorized financial institution 认可财务机构 oV)#s!  
authorized fund 认可基金 Rd?8LLz  
authorized fund house 获授权的基金公司;认可基金公司 , : I:F  
authorized institution 认可机构 vqC!Ajm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U.fL uKt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5 (Lw-_y#  
authorized insurer 获授权保险人;获认可承保人 _</>`P[  
authorized investment 特准投资项目 *kmD/J  
authorized person 获授权人 \i*QKV<  
authorized representative 获授权代表 i;u#<y{E  
authorized share capital 法定股本 *Vbf ;=Mb  
automated quotation system 自动报价系统 VO (KQx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }=dUASL  
自动交易系统〔香港期货交易所有限公司〕 &%@b;)]J  
automatic adjustment mechanism 自动调整机制 "~1{|lj|)  
automatic adjustment system 自动调整系统 Y ,Iv<Hg  
Automatic Clearing House 自动票据交换所 \F$Vm'f_  
automatic exchange rates accumulation system 自动化汇率累集系统 r9nyEzk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r~K5jL%z9  
automatic teller machine [ATM] 自动柜员机 ZU=om Rh5  
autopay 自动转帐 xppl6v(  
available assets 可用资产 BwLggo  
available fiscal reserve 现存财政储备 i#&iT P`  
available profit 可用利润 gQ < >S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 * LaL('.>  
average 平均;平均数;海损 g[D(]t\#x  
average basic salary 平均基本薪金 Y<4%4>a  
average consumer expenditure 平均消费开支;一般消费开支 E%[2NsOM]  
average cost 平均成本 X]Aobtz  
average cost of land production 增辟土地平均成本 N)kZ2|oD  
average daily turnover 平均每日成交额 u<VR;p:y  
average daily wage rate 平均每日工资率 k10g %K4g  
average expenditure pattern 平均开支模式 ~rUcko8  
average growth rate 平均增长率 f: j9ze  
average net fixed assets 固定资产平均净值 Qj1q x;S  
average of relatives 相对价格平均数 Jv,*rQH  
average price 平均价格 ^\ N@qL  
average propensity to consume 平均消费倾向;一般消费倾向 #~_ZG% u  
average propensity to save 平均储蓄倾向;一般储蓄倾向 |61W-9;  
average rate 平均率 5f~49(v]  
average revenue 平均收入;平均收益 }{R?i,j(  
average stock 平均库存;平均存货 I"=a:q  
average yearly rent 平均年租 c#ahFpsnlw  
avoidance of double taxation 避免双重课税 6njwrqo  
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 [Yq*DkW  
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