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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: 0][PL%3Z  
A share A股;甲类股份 g0GC g  
abatement of tax 减税;减扣免税额 "f/lm 2<  
ABN AMRO Bank N.V. 荷兰银行 S {gB~W  
above-the-line expenditure 线上项目支出;经常预算支出 Tm~a& p  
above-the-line receipt 线上项目收入;经常预算收入 K.4t*-<`[  
ABSA Asia Limited 南非联合亚洲有限公司 >Pj ?IE6  
absolute change 绝对数值变更 *t.L` G  
absolute expenditure 实际开支 )w_0lm'v{r  
absolute guideline figure 绝对准则数字 f#}P>,TP  
absolute interest 绝对权益 Cfqgu;m  
absolute order of discharge 绝对破产解除令 !]=  
absolute profit margin 绝对利润幅度 Wcd;B7OH  
absolute value 实值;绝对值 H+y(W5|2/X  
absolutely vested interest 绝对既得权益 .<5 66g}VP  
absorbed cost 已吸收成本;已分摊成本 oG~a`9N%C  
absorption 吸收;分摊;合并 (4=NKtA^G  
absorption rate 吸收率;摊配率;分摊率 _]:wltPv  
ACB Finance Limited 亚洲商业财务有限公司 0)n#$d>  
acceptable form of reciprocity 合理的互惠条件 T {Q]  
acceptable rate 适当利率;适当汇率 s"*ZQ0OaD  
acceptance agreement 承兑协议 xD+n2:I{  
acceptance for honour 参加承兑 5<h7+ %?t9  
acceptor 承兑人;接受人;受票人 ;zVtJG`  
acceptor for honour 参加承兑人 ]FV,}EZ  
accident insurance 意外保险 6cH.s+  
Accident Insurance Association of Hong Kong 香港意外保险公会  %~Vgz(/  
accident insurance scheme 意外保险计划 veX#K#  
accident year basis 意外年度基准 E wDFUK  
accommodation 通融;贷款 X:Z4QqT  
accommodation bill 通融票据;空头票据 3>;zk#b2  
accommodation party 汇票代发人  l%XuYYQ  
account balance 帐户余额;帐户结余 5#kN<S!  
account book 帐簿 Wg X9k J  
account collected in advance 预收款项 vt)u`/u  
account current book 往来帐簿 uFPJ}m[>5  
account of after-acquired property 事后取得的财产报告 A'Q=Do E  
account of defaulter 拖欠帐目 l]tda(  
account payable 应付帐款 /J{ e _a  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &Luq}^u  
account receivable 应收帐款 j"g[qF/*  
account receivable report 应收帐款报表 'MZX"t  
account statement 结单;帐单;会计财务报表 V*]cF=W[A  
account title 帐户名称;会计科目 Z,~Bz@5`"  
accountant's report 会计师报告 J*HZ=6L  
Accountant's Report Rules 会计师报告规则 *$+k-BV  
accounting and auditing procedure 会计与审计程序;会计与核数程序 n:QFwwQ`Q;  
Accounting Arrangements 《会计安排》 eru2.(1  
accounting basis 会计基础 `-Yo$b;:  
accounting by Official Receiver 破产管理署署长呈交的帐目 ` s [77V>  
Accounting Circular 《会计通告》 Op''=Ar#sh  
accounting class 会计类别 2Lravb3  
accounting date 记帐日期;会计结算日期 \X&LrneR"t  
accounting for money 款项核算 f0 iYP   
Accounting Officer 会计主任 ,]CZ(q9-  
accounting period 会计报告期;会计期 gZkjh{rQ  
accounting policy 会计政策;会计方针 "p,TYjT?R  
accounting practice 会计惯例 Th"0Cc)  
accounting principle 会计准则 yxv]G6  
accounting record 会计记录 N0U6N< w  
accounting report 会计报告 m3o+iYkMD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "`A@_;At`  
Accounting Society of China 中国会计学会 g$=y#<2?  
accounting statement 会计报表 8&d s  
accounting system 会计制度;会计系统 #s"|8#  
accounting transaction 会计事项;帐务交易 ';T=kS<^_  
accounting treatment 会计处理 ~n)gP9Hv  
accounting year 会计年度 w?u4-GT  
accretion 增值;添加 wO\,?SI4  
accrual 应计项目;应累算数目 !\e&7sV~Q  
accrual basis 应计制;权责发生制 {/Mz /|%  
accrual basis accounting 应计制会计;权责发生制会计  k2]Q~  
accrue 应累算;应计 ^5BLuN6  
accrued benefit 应累算利益 'ju  
accrued charges 应计费用 cSMiNR  
accrued cumulative preference share dividend 应累算的累积优先股股息 }Z^r<-N  
accrued expenses 应累算费用 MSef2|"P#  
accrued interest payable 应付利息;应计未付利息 g7>p,  
accrued interest receivable 应收利息;应计未收利息 BbCt_z'  
accrued right 累算权益 6x6xv:\  
accruing profit 应累算的利润 pUTC~|j%:  
accumulated fiscal reserve 累积财政储备 D4';QCwo  
accumulated profit 累积利润;滚存溢利 g)o?nAr  
accumulated reserve 累积储备 B Q) 1)8r  
accumulation of surplus income 累积收益盈余 kaKV{;UM  
acquired assets 既得资产 *qh$,mp>  
acquisition 收购;购置;取得 _PI w""ssr  
acquisition cost 购置成本 6[iuCMOZ  
acquisition expenses 购置费用 N.j?:  
acquisition of 100% interest 收购全部股权 CO+[iJ,4C+  
acquisition of control 取得控制权 ="M7F0k  
acquisition of fixed assets 购置固定资产 =%wwepz6  
acquisition of shell “买壳” E~k_4z% M  
acquisition price 收购价 N sUFM  
act of God 天灾 i2h,=NHJh?  
acting partner 执事合伙人 >'qkW$-95  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %cPz>PTW@  
active partner 积极参与的合伙人 hqPpRSv'  
active trading 交投活跃 E`^?2dv+/  
actual circulation 实际流通 3n\eCdV-b<  
actual cost 实际成本 ."8bW^:  
actual expenditure 实际开支;实际支出 nWrkn m  
actual income 实际入息;实际收入;实际收益 ;PBybR W  
actual market 现货市场 e~wuoE:M3  
actual price 现货价;实际价格 yUZ;keQ_Tw  
actual profit 实际利润 9/La _ :K  
actual quotation 实盘;实际价位;实际报价 !!WSGZUR  
actual year basis 按实际年度计算 )v4?+$g  
actuals 实货 9}\{0;9  
actuarial investigation 精算调查 8SG*7[T7  
actuarial principle 精算原则 319 &:  
actuarial report 精算师报告 ^t|CD|,K_O  
Actuarial Society of Hong Kong 香港精算学会 ~Sr`Tlp  
actuarial valuation 精算师估值 d"7l<y5  
actuary 精算师 2g)W-M  
ad referendum agreement 暂定协议;有待覆核的协定 p@/i e@DX  
ad valorem duty 从价税;按值征税 > @Ux8#  
ad valorem duty system 从价税制 x B%Felz  
ad valorem fee 从价费 L(a){<c  
ad valorem tariff 从价关税 ~y#jq,i/  
additional allowance 额外免税额 xz @/^Cj  
additional amount for unexpired risk 未过期风险的额外款额 $m.e}`7SF!  
additional assessable profit 补加应评税利润 '+!@c&d#%o  
additional assessment 补加评税 F]#rH   
additional commitment 额外承担 F<KUVe  
additional commitment vote 额外承担拨款 oZ)\Ya=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {}vB# !  
additional dependent parent allowance 供养父母额外免税额 3#d5.Ut  
additional provision 额外拨款 dkz79G}e  
additional stamp duty 附加印花税 ' 9K4A'2[  
additional tax 补加税罚款;补加税款 }d,iA FG  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sT.:"Pj$  
adjudged bankrupt 被裁定破产 7 TTU&7l~  
adjudicated bankrupt 裁定破产人 R'#[}s  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l7{Xy_66  
adjudication of bankruptcy 裁定破产;宣告破产 7?@s.Sz|fV  
adjudication of insolvency 裁定无力偿还债务 LK "47  
adjusted actual 经调整的实数;调整后的实数 kc0YWW Q-:  
adjusted current assets 经调整的流动资产;调整后的流动资产 (6xrs_ea  
adjusted figure 经调整的数字;调整后的数额 YS}uJ&WoF  
adjusted liabilities 经调整的负债;调整后的负债 !'4HUB>+  
adjusted loss 经调整的亏损;调整后的亏损 %fS__Tb#u  
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 XO*|P\#^  
adjusted profit 经调整的利润;调整后的利润 MKad 5gD*<  
adjusted surplus 经调整的盈余额;调整后的盈余额 ]Zfg~K(  
adjusted value 经调整的价值;调整后的价值 `|p3@e  
adjustment 调整;修订;理算〔保险〕 6K/j,e>L  
adjustment centre 调剂中心 DEGEr-  
adjustment lag 调整过程的时间差距;调整时差 xt! DS0|*Y  
adjustment mechanism 调整机制 HG(J+ocn   
adjustment of loss 亏损调整 I8|7~jRB  
adjustment process 调整过程;调整程序 82w='~y  
adjustment range 调整幅度 VA9" Au  
administered exchange rate 受管制汇率 GqFDN],Wp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,W"[q~  
administration expenses 行政费用 *\?t W]8<  
administration fee 手续费;行政费 +w~ <2Kt8  
administration in bankruptcy 破产管理 ]!yuD/4A  
administration order 遗产管理令 jU1([(?"  
administrator 管理人;遗产管理人 YT)jBS~&  
administrator of the estate 遗产管理人 gO0X-fN8  
admission of debt 债项承认书 SxC   
admission of proof 接纳债权证明 PgNg1  
advance 放贷款项;垫付款项;预支款项;预付款项 _]SV@q^  
advance account 暂支帐目;预付款帐户 mnK SO  
advance compensation 预付补偿金 alQMPQVin  
advance from shareholder 股东垫款 wS*An4%G  
advance pending reimbursement 预支以待日后付还 6,nws5dh  
advanced economy 先进经济体系 3$fzqFo  
advancement 预付;预付财产 3)jFv7LAU  
advances warrant 垫款令 ;pK/t=$  
advancing 贷出 +RXKI{0Km  
adverse balance 逆差 0PiD<*EA  
adverse exchange 逆汇 .>4Zt'gCt  
advertisement addressed to shareholders 在报章刊登的致股东通告 W@R\m=e2  
advice for collection 托收通知书 Nj8 `<Sl  
advice of drawing 提款通知书;汇票通知书 {)E)&lL  
advice of payment 付款通知 Ns?8N":  
Advisory Committee [Securities and Futures Commission] #bxUI{*J  
谘询委员会〔证券及期货事务监察委员会〕 11%<bmJ]Q3  
Advisory Committee on Diversification 经济多元化谘询委员会 2g>4fZ  
affidavit 誓章;遗产申报誓章 A*;I}F  
affidavit of no receipt 述明无收款的誓章  T06BrX  
affiliate 联号;联营公司;附属公司 } 0su[gy[  
affiliated company 附属公司;联号;联营公司 )tB:g.2k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (/x%zmY;/U  
affordability 负担能力 wR)U&da`@  
African Development Bank [AfDB] 非洲开发银行 drr W?U  
after-acquired property 事后取得的财产 Q8] lz}  
after-hours dealing 市后交易 mB.ybrig  
after-tax profit 税后盈利;税后利润;税后溢利 $ yd "bJK  
agency agreement 代理协议 ={HYwP;  
agency expenses 代理机构的开支 2~yYwX  
agency fee 代理费 oD0WHp  
Agency Law 《代理法》 m Mp(  
agent 代理人;承销人 X~m*`UH  
agent of company 公司代理人 {51<EvyE*  
agent's fee 代理人费;经纪费 @|3PV  
aggregate 总计;总数;总体数字 j c%  
aggregate amount 总款额;总额 SSoD}N  
aggregate assets and liabilities 总体资产与负债 BU3VXnqT[  
aggregate at constant price 按固定价格计算的总体数字 T7F)'Mx<  
aggregate demand 总需求 BKd03s=  
aggregate gross position 总持仓量 9j[lr${A  
aggregate limit 总限额 lCyBdY9n  
aggregate of salaries tax 合计薪俸税 jv8diQ.  
aggregate performance 总体表现;总体业绩 d7g3VF<j  
aggregate supply 总体供应 bl/tl_.p00  
aggregate surplus 总盈余 rn$LZE %  
aggregate total 整体总额 U|[+M@F_L  
aggregate value 总值;合计价值 e}F1ZJz  
aggregated basis 合计基准 uyE_7)2d  
aggregated net chargeable income 合计应课税入息实额 d&N[\5q  
aggregation 合并计算;合计;总和 `>kHJI4  
aggregation of incomes of husband and wife 夫妇入息合并计算 S,I|8 YE  
aggregation of property 财产的总和 S"}G/lBx.  
agio 差价;贴水 fga{ b7  
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》 |sG@Ku7~4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #kmZS/"  
《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》 \Z?.Po`!j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DK\Ud6w  
《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》 ceKR?%8s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k&<cFZU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ap 5D6y+  
agreement for a settlement 授产协议 ( E8(np  
agreement for assignment 转让协议 '[T#d!T  
agreement for sale 售卖协议;买卖协议 S2^Ckg  
agreement for sale and purchase 买卖协议 QTy xx  
agreement for the payment of interest 支付利息协议 {c#{dT  
agreement for the repayment of money 还款协议 4>JDo,AWy  
agreement of reinsurance 再保险协议 != @U~X|cu  
Agricultural Bank of China 中国农业银行 @i" ^b  
air passenger departure tax 飞机乘客离境税 bVLuv`A/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  Uk2U:  
airport tax 机场税 o%~PWA*Qp  
alcohol duty 酒精税 vk^/[eha  
alienation 让与;让渡;转让 l^LYSZg'R8  
alimony 生活费;赡养费 RyAss0Sm^  
All Ordinaries Index [AOI] 所有普通股指数 &efwfnG<  
all risks 全险;综合险 |aaoi4OJ  
All Sales Record for Stock Market 《股票市场成交报告》 \!]Zq#*kH  
Allied Capital Resources Limited 新联财务有限公司 o3s ME2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \[!k`6#t7  
allocation letter 拨款信件 @P$_2IU"  
allocation of fund 分配款项;预留款项 $L@os2  
allocation of profit 利润分配;溢利分配 ~9tPT 0^+  
allocation warrant 拨款令 hwon ^?  
allotment 分配;配股 .b3c n  
allotment notice 股份配售通知;配股通知 7GyJmzEE  
allotment of shares 股份分配 ME9jN{ le  
allowable 可获宽免;免税的 Ah|,`0dw  
allowable business loss 可扣除的营业亏损 qh40nqS;9  
allowable expenses 可扣税的支出 _ @U11|  
allowance 免税额;津贴;备抵;准备金 GadZ!_.f  
allowance for debts 债项的免税额 cTq}H_hC  
allowance for depreciation by wear and tear 耗损折旧免税额 qMHI-h_A  
allowance for funeral expenses 殡殓费的免税额 +OM9v3qJ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 SF 7p/gG  
allowance for repairs and outgoings 修葺及支出方面的免税额 j;3hQOl  
allowance to debtor 给债务人的津贴 ['G@`e*\  
alteration of capital 资本更改 RV&=B%w+  
alternate trustee 候补受托人 Z2%ySO  
amalgamation 合并 O%Mi`\W@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *k(|r>  
ambit of charges 征税范围;收费范围 `<3/k  
amended valuation 经修订的估值 ~ .dmfA{  
American Commodities Exchange 美国商品交易所 (B0tgg^jj,  
American Express Bank Limited 美国运通银行 $;1TP|  
American Stock Exchange 美国证券交易所 ^xpiNP!?a  
amortization 摊销 #y?iUv  
amount due from banks 存放银行同业的款项 Hp@nxtKxW  
amount due from banks abroad 存放海外银行同业的款项 G!^}z (Mgi  
amount due from holding companies 控股公司欠款 ~0^d-,ZD5  
amount due from local banks 存放本港银行同业的款项 ]W7e2:Hra  
amount due to banks 银行同业的存款 .5'_5>tkv  
amount due to banks abroad 海外银行同业的存款 l-} );zH74  
amount due to holding companies 控股公司存款 DO^K8~]  
amount due to local banks 本港银行同业的存款 HqZ3]  
amount due to outport banks 外埠银行同业的存款 Pf4b/w/  
amount for note issue 发行纸币的款额 Kb/w+J S  
amount of bond 担保契据的款额 ^1b/Y8&8A  
amount of consideration 代价款额 Ha}TdQ%  
amount of contribution 供款数额 c^?+"7oO0  
amount of indebtedness 负债款额 : }q~<  
amount of principal of the loan 贷款本金额 v'vYN h  
amount of rates chargeable 应征差饷数额 S 6|#9C&  
amount of share capital 股本额 [s"e?Qee  
amount of sums assured 承保款额 Jw b'5[R  
amount of variation 变动幅度 -%g$~MZ?'  
amount of vote 拨款数额 mHYR?  
amount payable 应付款额 *?-,=%,z/  
amount receivable 应收款额 uE]kv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S]O0zv^}  
analysis 分析 XuY#EJbZ  
ancillary risk 附属风险 $r'PYGn  
annual account 周年帐目;周年帐目报表;年度决算;年结 Q, `:RF3  
annual accounting date 年结日期 GjfPba4>  
annual allowance 每年免税额;年积金;年度津贴;年津 Sp2<rI  
annual balance 年度余额 -fA1_ ?7S  
annual disposable income 每年可动用收入 ^tFbg+.  
annual estimates 周年预算 *MG*]\D  
annual fee 年费 Hy9c<X[F9  
annual general meeting 周年大会 g9XAUZe  
annual growth rate 年增率;每年增长率 ]c=nkS  
annual long-term supplement 长期个案每年补助金 }=fVO<R v  
annual pensionable emolument 可供计算退休金的年薪 qTA,rr#p0  
annual report 年报 #3h~Z)+y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E;vF :?|  
annual return 周年报表;周年申报表;每年报税表格 v RR(b!Lq  
Annual Return Rules 《周年报表规则》 ^s;xLGl]  
annual review of consumer prices 每年消费物价回顾 EW:tb-%`  
annual roll-forward basis 逐年延展方式 &l0-0 T>  
annual salary 年薪 B9[eLh!  
annual statement 年度报表;年度决算表 I/HcIBJ  
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 KX  
annuitant 年金受益人 Ne=o+ $.(  
annuity 年金 _x&fK$Y)B  
annuity contract 年金合约 t V:oBT*  
annuity on human life 人寿年金 3%NbT  
antecedent debt 先前的债项 Q6e;hl  
ante-dated cheque 倒填日期支票 ET1>&l:.  
anticipated expenditure 预期开支 GcpAj9  
anticipated net profit 预期纯利 DJGq=*  
anticipated revenue 预期收入 ?vd_8C2B  
anti-inflation measure 反通货膨胀措施 e+? -#  
anti-inflationary stance 反通货膨胀立场 |vI1C5e  
apparent deficit 表面赤字 N;6@f*3_i  
apparent financial solvency 表面偿债能力 c@ea ;Cv  
apparent partner 表面合伙人 B/n/bi8T  
application for personal assessment 个人入息课税申请书 [Dv6z t>  
application of fund 资金应用 [/Figr]  
application to release as liquidator and to destruct the books of accounts and documents )= :gO`"D  
申请免除清盘人职务及毁灭帐簿与文件 r'GD  
appointed actuary 委任精算师 .Y^UPxf@  
appointed auditor 委任核数师;委任审计师 <.N33 7!  
appointed trustee 委任的受托人 ?u)[xEx6}+  
appointer 委任人 i]L4kh5  
apportioned pro rata 按比例分摊 -eA3o2'  
apportionment 分配;分摊 * I{)8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^UJ#YRzi  
apportionment formula 分摊方程式 R=/6bR57  
apportionment of estate duty 遗产税的分摊 NETji:d  
appraisal 估价;评估 I {o\d'/  
appreciable growth 可观增长 '~Z#h  P  
appreciable impact 显着影响 }$zJdf,\  
appreciable increase 可观增长 #G/ _FRo`  
appreciation 增值;升值 LM~,`#3 Ru  
appreciation against other currencies 相对其他货币升值 'h:[[D%H`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _ 1? PN8  
appreciation tax 增值税 G|"`kAa  
appropriation 拨款;拨用;拨付 'B$ bGQ  
appropriation account 拨款帐目 ti)4J2c,8  
Appropriation Bill 拨款法案 n5yPUJK2L6  
appropriation-in-aid system 补助拨款办法 Q.dHg7+D  
approved assets 核准资产 YnCWmlC  
approved basket stock 认可一篮子证券 f7Dx.-  
approved budget 核准预算 o3mxtE]  
approved charitable donation 认可慈善捐款 9m:qQ1[\  
approved charitable institution 认可慈善机构 ?_NhR   
approved currency 核准货币;认可货币 nKoc%TNqe  
approved estimates 核准预算 7r_Y.  
approved estimates of expenditure 核准开支预算 4*<27  
approved overseas insurer 核准海外保险人 O 0lQ1<=  
approved overseas trust company 核准海外信托公司 n<x NE %  
approved pooled investment fund 核准汇集投资基金 KLc<c1BZ  
approved provident fund scheme 认可公积金计划 TAbC-T.EV  
approved provision 核准拨款 j})6O!L.  
approved redeemable share 核准可赎回股份 $jDp ^ -  
approved regional stock 认可地区性证券 Ff\U]g  
approved retirement scheme 认可退休金计划 Xu1tN9:oE  
approved subordinated loan 核准附属贷款 $g|/.XH%  
arbitrage 套戥;套汇;套利 U =()T}b>  
arbitrageur 套戥者;套汇者 y?|JBf  
arbitrary amount 临时款项 *+E9@r=HF  
arrangement 措施;安排;协定 Jk.Ec )w  
arrears 欠款 } r#by%P  
arrears of pay 欠付薪酬 tXocGM {6C  
arrears of revenue 逾期未收税款;逾期未收的帐项 O1nfz>L`  
articles of association 组织章程;组织细则;组织章程细则 8: KlU(J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y`~[R7E  
ascertainment of profit 确定利润 FafOd9>AO  
"Asia Clear" “亚洲结算系统” ?hu$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T/V 5pYl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <tEN1i  
Asian Development Fund [ADF] 亚洲发展基金 N[~"X**x  
Asian dollar bond 亚洲美元债券 nnU &R  
Asian dollar market 亚洲美元市场 OG_2k3v  
Asian dollar rate 亚洲美元利率 O;qerE?i`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (~r"N?`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .1yp}&e#  
asked price 沽盘;喊价;索价;卖方报价 -Kj^ l3w  
assessable income 应评税入息 su}> >07  
assessable loss 应评税亏损 RNyw`>  
assessable profit 应评税利润  /{ .  
assessable value 应评税值 xj/ +Z!,9  
assessed profit 估定利润 7W[}7Y   
assessed value 经评估价值 +jFcq:`#UG  
assessment 评税;评定;估价;评税单 ;a/Gs^W  
assessment number 评税编号;估价编号 BzqM$F( L,  
assessment of additional tax 补加税评税 ( Ck|RojC  
assessment of performance 业绩评估;实绩评价 \c&%F=1+*  
Assessor 评税主任 Qwn/ ,  
asset price bubbles 资产价格泡沫 ]7C=.'Y  
asset-backed securities 具资产保证的证券 K.cMuh  
assets accretion 资产增值 C@` eYi  
assets and liabilities 资产与负债 [N}:Di,S  
assets betterment statement 资产递增表;资产改进表 [YY[E 7  
assets lending 实物放款;有抵押贷款 zV\\T(R)  
assets of the company passing on the death 死者去世时转移的公司资产 Z8P{Cr~U9  
assets pledged as security for liabilities 用作负债抵押的资产 /jQW4eW0  
assets portfolio 资产投资组合 O|J`M2r  
assets price 资产价格 m}] bP  
assets quality 资产质素 RLN>*X  
assets realization 资产变现 u@\]r 1  
assets refinancing arrangement 资产再集资安排 `}ak;^Me  
assets securitization 资产证券化 +A 6xY  
assets situated outside Hong Kong 在香港以外地方的资产 =PiDZS^"  
assets stripping 削减资产;拆卖资产 cB U,!  
assets value 资产值 Kd8V,teH  
assignee 承让人 j?ihUNY!+  
assignment 转让;转让书;转让契 D!kv+<+  
assignment of interest 权益转让 %  (R10G  
assignment of letters patent and trade mark 专利证书及商标转让 2]n"7Z8(v8  
assignment of property 物业转让;物业转让书 $v?+X20  
assignment right 转让权 XJ~_FiB  
assignor 转让人 f} g)3+i  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  E%\jR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q}~of}h/  
associate member 附属会员 o0b}:`  
associated body corporate 相联法人团体 MhN)ZhsC  
associated company 相联公司;联属公司 76a+|TzR  
associated corporation 相联法团 Be+CV">2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D;.O#bS  
公认会计师公会〔英国〕 |e@9YDZ  
Association of Futures Exchange Brokers 香港期货经纪协会 kVk^?F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QLYb>8?"C  
association of underwriters 承保人组织 |?6r&bT  
assumption of control 接管 'awL!P--  
assurance 担保;保险;转易;转易书 YHN@?}T()  
assurance of interest 权益的转易  *r Y6  
at 19XX price 按一九XX年价格计算 ,Ju f  
at a discount 按赔价计算;按贴水价格计算;打折扣 K2,oP )0.Y  
at a premium 按溢价计算;按升水价格计算 K*Y.mM)  
at call 通知付款;按通知 _V6jn~N  
at constant market price 按固定市价计算 !4cR&@[  
at constant price 按固定价格计算 /%Lj$]S7[4  
at cost 按成本计算 :IDD(<^9  
at current market price 按当时市价计算;按现时市价计算 2@ vSe  
at current price 按当时价格计算;按现时价格计算 ) Q\nR`k  
at factor cost 按要素成本计算;按生产要素成本计算 \D(6t!Ox  
at money-of-the-day price 按付款当日价格计算 p_S8m|%  
at or better 按指定或较佳价位〔买卖指令〕 <@xp. Y  
at par 按面值计算;平价 1a4HThDXP  
at sight 见票即付 =8S*t5  
at the close 按收市盘 zK893)  
at the opening 按开市盘 O, 6U pk  
attestation 见证;见证条款 @mBZu!,  
at-the-money option 平价期权 YlD ui8.N  
attorney 受权人;受托代表人 A\Rkt;:  
attornment 新拥有人承认书 (y%}].[bB  
attributable profit 可归属利润 P3 se"pP  
attributable share value 可归属股份价值 mY?^]3-_  
Auckland Stock Exchange 奥克兰证券交易所 |r5 np  
auction 拍卖 =!m5'$Uz>  
auctioneer 拍卖商 YG ,  
audit 审计;核数 T6MlKcw,t  
Audit Commission 审计署 tr0P ;}=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @ SaU2  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 <4S Y'-w  
audit review 帐目审查 ?}"$[6.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lR[[]Yn  
audited account 审计帐目;经审计的帐目 j|"#S4IX)F  
audited annual account 经审计的周年帐目 J'9hzag  
audited balance sheet 经审计的资产负债表 3jQy"9f  
auditor 核数师;核数主任;审计师 -L@4da[]i  
auditor's certificate 核数师证明书;审计师证明书 89T xd9X  
auditor's report 核数师报告;审计师报告 n{JBC%^g  
Aussie bond 澳元债券 8px@sXI*`  
austerity budget 紧缩预算 C o v,#j j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xo2PxUO  
Australia All Ordinaries Index 澳洲所有普通股票指数 SskvxH+7  
Australian Dollar [AUD] 澳元 h^R EBPe  
Australian Options Market 澳大利亚期权市场 Yl%1e|WV  
Australian Securities Commission 澳洲证券事务监察委员会 h`n,:Y^++P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ek!x:G$'  
Australian Stock Exchange 澳大利亚证券交易所 %PozxF:  
Austrian Schilling [ATS] 奥地利先令 RGFanP  
authentication 认证;鉴证 |}s)Wo  
authority to purchase 委托购买证;委购书 F#_JcEE  
authorization 认可;核准;授权;授权书 - ;1'{v  
authorization by direction 指示授权 8qGK"%{ ~  
authorization by instruction 指令授权 94 58.!3  
authorization by warrant 令状授权 g&eIfm  
authorization of unit trust 单位信托的认可 CY~]lQ  
authorized agent 指定代理人 R:c$f(aKv%  
authorized capital 法定资本 Nn<TPT[,  
authorized clerk 出市员 -|;{/ s5  
authorized dealer 认可交易商 {a aI<u  
authorized financial institution 认可财务机构 ;NNYJqWd^]  
authorized fund 认可基金 G J"S*30  
authorized fund house 获授权的基金公司;认可基金公司 r4&g~+ck  
authorized institution 认可机构 iAD'MB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pQv`fr=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lId}sf   
authorized insurer 获授权保险人;获认可承保人 {8+FxmH  
authorized investment 特准投资项目  v?Dc3  
authorized person 获授权人 NG3!09eY  
authorized representative 获授权代表 vbEAd)*S  
authorized share capital 法定股本 ipzv]c&  
automated quotation system 自动报价系统 |@'/F#T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *IBT!@*Q&  
自动交易系统〔香港期货交易所有限公司〕 b(^/WCykH  
automatic adjustment mechanism 自动调整机制 o/0cd  
automatic adjustment system 自动调整系统 >YG1sMV-J  
Automatic Clearing House 自动票据交换所 .*FBr7rE\  
automatic exchange rates accumulation system 自动化汇率累集系统 (gW#T\Eln  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {A!1s;  
automatic teller machine [ATM] 自动柜员机 Fg` P@hC  
autopay 自动转帐 l0Rjq*5hJ  
available assets 可用资产 S-x'nu$u  
available fiscal reserve 现存财政储备 K1y]  
available profit 可用利润 {qxFRi#\k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /QuuBtp  
average 平均;平均数;海损 GD(gm, ,)  
average basic salary 平均基本薪金 K4w %XVaH  
average consumer expenditure 平均消费开支;一般消费开支 kyV!ATL1F  
average cost 平均成本 : jgvg$fd  
average cost of land production 增辟土地平均成本 Iv,Ub_Ll9  
average daily turnover 平均每日成交额 LPuc&8lGWf  
average daily wage rate 平均每日工资率 sKE7U>mz|  
average expenditure pattern 平均开支模式 /hrVnki*  
average growth rate 平均增长率 sA^_I6>M"  
average net fixed assets 固定资产平均净值 dU4  h  
average of relatives 相对价格平均数 @34Z/%A  
average price 平均价格 YoC{ t&rY  
average propensity to consume 平均消费倾向;一般消费倾向 -@*[   
average propensity to save 平均储蓄倾向;一般储蓄倾向 k@}?!V*l  
average rate 平均率 R0 yPmh,{  
average revenue 平均收入;平均收益 &P2tzY'  
average stock 平均库存;平均存货 !u)>XS^E  
average yearly rent 平均年租 7E0L-E=.  
avoidance of double taxation 避免双重课税 WA'4y\N  
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 Sa8KCWgWh  
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