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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: <OG rC .k}  
A share A股;甲类股份 XY(3!>/eQ[  
abatement of tax 减税;减扣免税额 fV[(s7vW  
ABN AMRO Bank N.V. 荷兰银行 :*GLLjS;  
above-the-line expenditure 线上项目支出;经常预算支出 2FHWOy /N@  
above-the-line receipt 线上项目收入;经常预算收入 &<</[h/B/F  
ABSA Asia Limited 南非联合亚洲有限公司 qMD!No  
absolute change 绝对数值变更 $4yv)6G  
absolute expenditure 实际开支 }t4?*:\  
absolute guideline figure 绝对准则数字 ;g[C=yhK`C  
absolute interest 绝对权益 ,X Zo0 !  
absolute order of discharge 绝对破产解除令 A?{ X5` y  
absolute profit margin 绝对利润幅度 JX_hLy@`  
absolute value 实值;绝对值 $Iuf(J-5[  
absolutely vested interest 绝对既得权益 1(V>8}zn  
absorbed cost 已吸收成本;已分摊成本 aL\vQ(1zO  
absorption 吸收;分摊;合并 m2o*d$Ke  
absorption rate 吸收率;摊配率;分摊率 np|3 os  
ACB Finance Limited 亚洲商业财务有限公司 `I$'Lp#5  
acceptable form of reciprocity 合理的互惠条件 }kg?A oo  
acceptable rate 适当利率;适当汇率 VV/6~jy0  
acceptance agreement 承兑协议 0i}4T:J@`  
acceptance for honour 参加承兑 CJA5w[m  
acceptor 承兑人;接受人;受票人 J)O1)fR  
acceptor for honour 参加承兑人 _akC^h T  
accident insurance 意外保险 ^4@~\#$z  
Accident Insurance Association of Hong Kong 香港意外保险公会 J(*QtF  
accident insurance scheme 意外保险计划 \VL[,z=q.  
accident year basis 意外年度基准 Ux_tHyc/  
accommodation 通融;贷款 QG\lXY,  
accommodation bill 通融票据;空头票据 +^% y&8e  
accommodation party 汇票代发人 A|sTnhp~  
account balance 帐户余额;帐户结余 9z9z:PU  
account book 帐簿 X#9}|rT56  
account collected in advance 预收款项 K5U=%z  
account current book 往来帐簿 uWw4l"RK`  
account of after-acquired property 事后取得的财产报告 5Z{h!}Y  
account of defaulter 拖欠帐目 (fON\)l  
account payable 应付帐款 g+8j$w}  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %OWLM  
account receivable 应收帐款 ~2xC.DF_N  
account receivable report 应收帐款报表 !4uTi [e  
account statement 结单;帐单;会计财务报表 d#:&Uw  
account title 帐户名称;会计科目 h4C DZ  
accountant's report 会计师报告 [KXxn>n  
Accountant's Report Rules 会计师报告规则 ;2"#X2B  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Hl"rGA>  
Accounting Arrangements 《会计安排》 7 }`c:u~j  
accounting basis 会计基础 82F q}N <  
accounting by Official Receiver 破产管理署署长呈交的帐目 &wRdUIc  
Accounting Circular 《会计通告》 ]@OGp:Hz  
accounting class 会计类别 z)Xf6&  
accounting date 记帐日期;会计结算日期 bX#IE[Yp}  
accounting for money 款项核算 '$u3i #. \  
Accounting Officer 会计主任 R }M'D15  
accounting period 会计报告期;会计期 X%"P0P  
accounting policy 会计政策;会计方针 v)@EK6Nty  
accounting practice 会计惯例 zI/)#^SQ  
accounting principle 会计准则 xq_%|p}y  
accounting record 会计记录 U,"lOG'  
accounting report 会计报告 ia15r\4j)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (j8tdEt  
Accounting Society of China 中国会计学会 Iu6KW:x  
accounting statement 会计报表 Pxu!,Mi[d  
accounting system 会计制度;会计系统 [^r0red  
accounting transaction 会计事项;帐务交易 6GCwc1g  
accounting treatment 会计处理 F/9]{H  
accounting year 会计年度 !}wJ+R ^2  
accretion 增值;添加 J{' u  
accrual 应计项目;应累算数目 >B$ZKE  
accrual basis 应计制;权责发生制 Saa# Mj`M  
accrual basis accounting 应计制会计;权责发生制会计 =W)Fa6P3j(  
accrue 应累算;应计 ~[XDK`B  
accrued benefit 应累算利益 QC0^G,9.  
accrued charges 应计费用 cSCO7L2E18  
accrued cumulative preference share dividend 应累算的累积优先股股息 DZ~w8v7V  
accrued expenses 应累算费用 $Ch!]lJA  
accrued interest payable 应付利息;应计未付利息 4s/4z@3a  
accrued interest receivable 应收利息;应计未收利息 )t={+^Xe  
accrued right 累算权益 V x1C4  
accruing profit 应累算的利润 ~k+"!'1  
accumulated fiscal reserve 累积财政储备 log{jF  
accumulated profit 累积利润;滚存溢利 }xTTz,Oj$  
accumulated reserve 累积储备 "m +Eu|{  
accumulation of surplus income 累积收益盈余 uy\< t  
acquired assets 既得资产 Mj |)KDL  
acquisition 收购;购置;取得 1\q(xka{  
acquisition cost 购置成本 " |RP_v2  
acquisition expenses 购置费用 B1m@  
acquisition of 100% interest 收购全部股权 k:PO"<-U  
acquisition of control 取得控制权  X>OO4SV  
acquisition of fixed assets 购置固定资产 h4H~;Wl0  
acquisition of shell “买壳” F.c`0u;=  
acquisition price 收购价 b_-ESs]g  
act of God 天灾 `Bx3grZ 7&  
acting partner 执事合伙人 ~PaD _W#xP  
active market 买卖活跃的市场;交投畅旺的市场;旺市 SQ5SvYH  
active partner 积极参与的合伙人 tu6oa[s  
active trading 交投活跃 CF9a~^+%  
actual circulation 实际流通 3 D,PbAd  
actual cost 实际成本 |$Dt6{h  
actual expenditure 实际开支;实际支出 q a#Fa)g*  
actual income 实际入息;实际收入;实际收益 s<'^ @Y  
actual market 现货市场 &W fs6g  
actual price 现货价;实际价格 T+NEw8C?/  
actual profit 实际利润 Z `O.JE  
actual quotation 实盘;实际价位;实际报价 /S1EQ%_  
actual year basis 按实际年度计算 1B= vrGq  
actuals 实货 :k8>)x] )  
actuarial investigation 精算调查 4IG=mG)  
actuarial principle 精算原则 Qi2yaEB  
actuarial report 精算师报告 '#$% f  
Actuarial Society of Hong Kong 香港精算学会 B1c`(mHl  
actuarial valuation 精算师估值 rxCEOG  
actuary 精算师 )v;>6(  
ad referendum agreement 暂定协议;有待覆核的协定 ZgF-.(GV  
ad valorem duty 从价税;按值征税 4;Z`u.1  
ad valorem duty system 从价税制 &#v^y 3r  
ad valorem fee 从价费 VJBVk8P  
ad valorem tariff 从价关税 CCfuz&  
additional allowance 额外免税额 "o#"u[W ,  
additional amount for unexpired risk 未过期风险的额外款额 ^Tc&?\3  
additional assessable profit 补加应评税利润 J}EQ_FC"$  
additional assessment 补加评税 "RuJlp  
additional commitment 额外承担 ^M6v;8EU  
additional commitment vote 额外承担拨款 "5%G [MB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 LP_d}ve  
additional dependent parent allowance 供养父母额外免税额 |xQG  
additional provision 额外拨款 p.TR1BHw  
additional stamp duty 附加印花税 o,9E~Q'`{  
additional tax 补加税罚款;补加税款 " jn@S-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0vmMNF  
adjudged bankrupt 被裁定破产 >4}+\ Q`S  
adjudicated bankrupt 裁定破产人 |TF,Aj   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Fzh%#z0  
adjudication of bankruptcy 裁定破产;宣告破产 3!Zd]1$  
adjudication of insolvency 裁定无力偿还债务 >`n0{:.1za  
adjusted actual 经调整的实数;调整后的实数 GV6!`@<  
adjusted current assets 经调整的流动资产;调整后的流动资产 kLMg|48fdI  
adjusted figure 经调整的数字;调整后的数额 \.myLkm  
adjusted liabilities 经调整的负债;调整后的负债 kNUbH!PO  
adjusted loss 经调整的亏损;调整后的亏损 78#je=MDg  
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 9X,dV7 yW  
adjusted profit 经调整的利润;调整后的利润 dm,7OQ  
adjusted surplus 经调整的盈余额;调整后的盈余额 QX ishHk&  
adjusted value 经调整的价值;调整后的价值 ncb?iJ/b^  
adjustment 调整;修订;理算〔保险〕 Hq$AF  
adjustment centre 调剂中心 IGEf*!  
adjustment lag 调整过程的时间差距;调整时差 =+~e44!~D  
adjustment mechanism 调整机制 ,d)!&y  
adjustment of loss 亏损调整 @YdS_W  
adjustment process 调整过程;调整程序 [|d:QFx  
adjustment range 调整幅度 Zw| IY9D  
administered exchange rate 受管制汇率 iOPv % [  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D#x D-c  
administration expenses 行政费用 P .3j |)NW  
administration fee 手续费;行政费 );@Dr!H  
administration in bankruptcy 破产管理 E{^*^+c"h  
administration order 遗产管理令 _zI9 5  
administrator 管理人;遗产管理人 &zlwV"W  
administrator of the estate 遗产管理人 Kpz>si?CL  
admission of debt 债项承认书 i&-g 0  
admission of proof 接纳债权证明 &BqRyUM$F  
advance 放贷款项;垫付款项;预支款项;预付款项 Ul^/Dh  
advance account 暂支帐目;预付款帐户 '{\VO U  
advance compensation 预付补偿金 yX$I<L<Suz  
advance from shareholder 股东垫款 ^)rX27!G  
advance pending reimbursement 预支以待日后付还 Yb%H9A  
advanced economy 先进经济体系 7S7gU\qOj  
advancement 预付;预付财产 A1{P"p!  
advances warrant 垫款令 7_.z3K m:  
advancing 贷出 ,E3"Ai sI  
adverse balance 逆差 1 <.I2\^  
adverse exchange 逆汇 skR/Wf9DH  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^HLi1w|  
advice for collection 托收通知书 N)lzX X  
advice of drawing 提款通知书;汇票通知书 D5\$xdlJy  
advice of payment 付款通知 @L { x;  
Advisory Committee [Securities and Futures Commission] N $M#3Y;  
谘询委员会〔证券及期货事务监察委员会〕 `i8osX[&p  
Advisory Committee on Diversification 经济多元化谘询委员会 q5 I2dNE  
affidavit 誓章;遗产申报誓章 r7c(/P^$G  
affidavit of no receipt 述明无收款的誓章 -\6tVF11z  
affiliate 联号;联营公司;附属公司 VE& ?Zd~  
affiliated company 附属公司;联号;联营公司 \OHsCG27  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ra'0 ^4t  
affordability 负担能力 *SzP7]1m  
African Development Bank [AfDB] 非洲开发银行 00Tm0rY  
after-acquired property 事后取得的财产 wA+J49  
after-hours dealing 市后交易 F_/]9tz?;  
after-tax profit 税后盈利;税后利润;税后溢利 !X(Lvt/  
agency agreement 代理协议 RU,f|hB 4  
agency expenses 代理机构的开支  LS,/EGJ  
agency fee 代理费 2*vOo^f  
Agency Law 《代理法》 S59!+V  
agent 代理人;承销人 %:h)8e-;  
agent of company 公司代理人 ::g"dRS<v  
agent's fee 代理人费;经纪费 %RL\t5 TV  
aggregate 总计;总数;总体数字 [y\ZnoB  
aggregate amount 总款额;总额 HelC_%#^  
aggregate assets and liabilities 总体资产与负债 p.n]y=o.)  
aggregate at constant price 按固定价格计算的总体数字 Cc0`Ylx~(  
aggregate demand 总需求 }Y(Q7l  
aggregate gross position 总持仓量 W8,XSUl  
aggregate limit 总限额 YPDc /  
aggregate of salaries tax 合计薪俸税 W,`u5gbT  
aggregate performance 总体表现;总体业绩 7ks09Cy  
aggregate supply 总体供应 xrA(#\}f$  
aggregate surplus 总盈余 '&W`x5`t  
aggregate total 整体总额 x +! <_p  
aggregate value 总值;合计价值 4))u*c/,  
aggregated basis 合计基准  @zEEX9U  
aggregated net chargeable income 合计应课税入息实额 %/,PY>:|  
aggregation 合并计算;合计;总和 "6~pTHT  
aggregation of incomes of husband and wife 夫妇入息合并计算 u'd+:uH  
aggregation of property 财产的总和 5>t&)g  
agio 差价;贴水 WHBQA\4  
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}'qu)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I.fV_ H^  
《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》 &vj+3<2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iH9g5G`O  
《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》 qRJg/~_h{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iv?'&IUfK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K)]7e?:Wu  
agreement for a settlement 授产协议 MnO,Cd6{%d  
agreement for assignment 转让协议 T$06DS  
agreement for sale 售卖协议;买卖协议 m`g%\o^6i  
agreement for sale and purchase 买卖协议 1T%Y:0  
agreement for the payment of interest 支付利息协议 .i"v([eQ  
agreement for the repayment of money 还款协议 i`gsT[JQRX  
agreement of reinsurance 再保险协议 uwj/]#`  
Agricultural Bank of China 中国农业银行 V3$!`T}g4  
air passenger departure tax 飞机乘客离境税 K-)*S\<}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b5_A*-s$M  
airport tax 机场税 m1gJ"k6 `j  
alcohol duty 酒精税 Umm_FEU#]  
alienation 让与;让渡;转让 j^1T3 +  
alimony 生活费;赡养费 pCb@4n b  
All Ordinaries Index [AOI] 所有普通股指数 ""^9WLH4g-  
all risks 全险;综合险 j+*VP  
All Sales Record for Stock Market 《股票市场成交报告》 x]euNa  
Allied Capital Resources Limited 新联财务有限公司 zek\AQN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kNI m90,g  
allocation letter 拨款信件 L:`|lc=^  
allocation of fund 分配款项;预留款项 =oluw|TCe7  
allocation of profit 利润分配;溢利分配 itm;,Sbg  
allocation warrant 拨款令 e[i&2mM  
allotment 分配;配股 +LQ2To  
allotment notice 股份配售通知;配股通知 =P'=P0G  
allotment of shares 股份分配 )3.udx  
allowable 可获宽免;免税的 iEr|?,  
allowable business loss 可扣除的营业亏损 %pc0a^iB  
allowable expenses 可扣税的支出 )FMpfC>An  
allowance 免税额;津贴;备抵;准备金 56G5JSB=\  
allowance for debts 债项的免税额 ({m["d  
allowance for depreciation by wear and tear 耗损折旧免税额 6"|PJ_@P  
allowance for funeral expenses 殡殓费的免税额 CUnZ}@?d  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 u7^Z7; J  
allowance for repairs and outgoings 修葺及支出方面的免税额 L FHyiIO  
allowance to debtor 给债务人的津贴 E5jK}1t4V  
alteration of capital 资本更改 -gu)d5b  
alternate trustee 候补受托人 -njxc{b  
amalgamation 合并 }.NR+:0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z B`!@/3X  
ambit of charges 征税范围;收费范围 3dcZ1Yrn  
amended valuation 经修订的估值 V3yO_Iqa  
American Commodities Exchange 美国商品交易所 e:AB!k^xp$  
American Express Bank Limited 美国运通银行 IB}.J,=  
American Stock Exchange 美国证券交易所 7vNS@[8  
amortization 摊销  *X*D, VY  
amount due from banks 存放银行同业的款项 ) OZDq]mV  
amount due from banks abroad 存放海外银行同业的款项 U(3LeS;mr  
amount due from holding companies 控股公司欠款 i2N*3X~  
amount due from local banks 存放本港银行同业的款项 ;r49H<z   
amount due to banks 银行同业的存款 _]j=[|q 9  
amount due to banks abroad 海外银行同业的存款 tK g%5;v  
amount due to holding companies 控股公司存款 Vn];vN  
amount due to local banks 本港银行同业的存款 ++R-_oQ  
amount due to outport banks 外埠银行同业的存款 \Vm{5[:SA  
amount for note issue 发行纸币的款额 A~*Wr+pv  
amount of bond 担保契据的款额 2J9eeN  
amount of consideration 代价款额 DQ9 <N~l  
amount of contribution 供款数额 ~>>o'H6  
amount of indebtedness 负债款额 PA`b~Ct  
amount of principal of the loan 贷款本金额 `"GD'Oa  
amount of rates chargeable 应征差饷数额 xqP0Z) ,Ow  
amount of share capital 股本额 w V;y]'  
amount of sums assured 承保款额 & Radpb2p6  
amount of variation 变动幅度 at7/KuY!~  
amount of vote 拨款数额 gJs~kQU  
amount payable 应付款额 d`({z]W;  
amount receivable 应收款额 5kC#uk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &bBp`h  
analysis 分析 dH?pQ   
ancillary risk 附属风险 Cgq9~U !  
annual account 周年帐目;周年帐目报表;年度决算;年结 k^R>xV  
annual accounting date 年结日期 F b`V.  
annual allowance 每年免税额;年积金;年度津贴;年津 DgClN:Hw  
annual balance 年度余额 p&vQ* }  
annual disposable income 每年可动用收入 _AVCh)Zb  
annual estimates 周年预算 XKks j!'B  
annual fee 年费 E+E5`-V  
annual general meeting 周年大会 (e F5?I  
annual growth rate 年增率;每年增长率 t9 &O0tpe  
annual long-term supplement 长期个案每年补助金 <6v7_  
annual pensionable emolument 可供计算退休金的年薪 lD/+LyTa  
annual report 年报 ,wRrx&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HK2`.'D  
annual return 周年报表;周年申报表;每年报税表格 \+cQiN b@  
Annual Return Rules 《周年报表规则》 C$,S#n@  
annual review of consumer prices 每年消费物价回顾 m1daOeZ]P  
annual roll-forward basis 逐年延展方式 ?W.Y x7c  
annual salary 年薪 R L)'m  
annual statement 年度报表;年度决算表 ;uba  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fC~WuG 3  
annuitant 年金受益人 Y J1P5u:  
annuity 年金 8d Ftp3(  
annuity contract 年金合约 0;k3  
annuity on human life 人寿年金 1$Eiv8xd  
antecedent debt 先前的债项 5O*+5n  
ante-dated cheque 倒填日期支票 @B&hR} 4  
anticipated expenditure 预期开支 [oKB1GkA  
anticipated net profit 预期纯利 -09<; U  
anticipated revenue 预期收入 oiFtPki  
anti-inflation measure 反通货膨胀措施 <D&75C#  
anti-inflationary stance 反通货膨胀立场 Gi{1u}-0  
apparent deficit 表面赤字 q07rWPM "e  
apparent financial solvency 表面偿债能力 Z.h`yRhO  
apparent partner 表面合伙人 vW]BOzK  
application for personal assessment 个人入息课税申请书 JBU qZ  
application of fund 资金应用 _a.Q@A4'  
application to release as liquidator and to destruct the books of accounts and documents 0K#dWc}"a  
申请免除清盘人职务及毁灭帐簿与文件 E"w7/k#3}C  
appointed actuary 委任精算师 8eLNKgc  
appointed auditor 委任核数师;委任审计师 ]?<uf40Mm  
appointed trustee 委任的受托人 zA+ ^4/M  
appointer 委任人 %/sf#8^m  
apportioned pro rata 按比例分摊 ?np` RA  
apportionment 分配;分摊 pD &\Z~5T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d[O.UzQ  
apportionment formula 分摊方程式 ,u\M7,a^  
apportionment of estate duty 遗产税的分摊 K-#Rm%J+Wy  
appraisal 估价;评估 e@I?ESZ5  
appreciable growth 可观增长 xvrCm`3n@  
appreciable impact 显着影响 _N*4 3O`  
appreciable increase 可观增长 nR ,j1IUF  
appreciation 增值;升值 xQ$*K]VP  
appreciation against other currencies 相对其他货币升值 x$A5Ved  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e|{6^g<ru  
appreciation tax 增值税 +  1v@L  
appropriation 拨款;拨用;拨付 =o5hD,>e  
appropriation account 拨款帐目 . e]!i(5I  
Appropriation Bill 拨款法案 'zpj_QM  
appropriation-in-aid system 补助拨款办法 6BMRl%3>Z  
approved assets 核准资产 ]huqZI  
approved basket stock 认可一篮子证券 /Wzic+v<>  
approved budget 核准预算 Q+ uYr-  
approved charitable donation 认可慈善捐款 rZzto;NDS  
approved charitable institution 认可慈善机构 i [FBll-  
approved currency 核准货币;认可货币 6wxQ_Qz:Q  
approved estimates 核准预算 2^Y1S?g.  
approved estimates of expenditure 核准开支预算 Ai /a y# E  
approved overseas insurer 核准海外保险人 MMcHzRF  
approved overseas trust company 核准海外信托公司 -i 6<kF-W  
approved pooled investment fund 核准汇集投资基金 !O$EVl  
approved provident fund scheme 认可公积金计划 Eb#0 -I  
approved provision 核准拨款 < FN[{YsA  
approved redeemable share 核准可赎回股份 :~`E @`/  
approved regional stock 认可地区性证券 #t{?WkO[  
approved retirement scheme 认可退休金计划 P$w0.XZa  
approved subordinated loan 核准附属贷款 +mH Kk  
arbitrage 套戥;套汇;套利 s>_ne0  
arbitrageur 套戥者;套汇者 O </<  
arbitrary amount 临时款项 *6=[Hmygi  
arrangement 措施;安排;协定 7gPkg63  
arrears 欠款 }Z%*gfp  
arrears of pay 欠付薪酬 m]&d TZV  
arrears of revenue 逾期未收税款;逾期未收的帐项 |\elM[G"g  
articles of association 组织章程;组织细则;组织章程细则 tl0_as  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xhi9\wteYw  
ascertainment of profit 确定利润 0oM~e  
"Asia Clear" “亚洲结算系统” bJGT^N@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w^P4_Yr  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l |\Q~ D!o  
Asian Development Fund [ADF] 亚洲发展基金 Tb~(?nY5  
Asian dollar bond 亚洲美元债券 f{ENSUtCrR  
Asian dollar market 亚洲美元市场 6%O"   
Asian dollar rate 亚洲美元利率 hPhN7E03  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 py@5]n%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {TlS)i`  
asked price 沽盘;喊价;索价;卖方报价 X}g!Lp  
assessable income 应评税入息  ^d4#  
assessable loss 应评税亏损 ~` #t?1SP  
assessable profit 应评税利润 $t[`}I }  
assessable value 应评税值 .4.zy]I  
assessed profit 估定利润 ;h] zN  
assessed value 经评估价值 `2Ff2D ^ ?  
assessment 评税;评定;估价;评税单 R.+Q K6B&  
assessment number 评税编号;估价编号 @cSz!E}  
assessment of additional tax 补加税评税 k\1q Jr  
assessment of performance 业绩评估;实绩评价 S'2B  
Assessor 评税主任 qnru atA  
asset price bubbles 资产价格泡沫 l}Jf;C*j1z  
asset-backed securities 具资产保证的证券 [V}I34UN  
assets accretion 资产增值 36.L1!d)pE  
assets and liabilities 资产与负债 G^j/8e  
assets betterment statement 资产递增表;资产改进表 b pExYyt  
assets lending 实物放款;有抵押贷款 > : \lDz  
assets of the company passing on the death 死者去世时转移的公司资产 =f=MtH?0y  
assets pledged as security for liabilities 用作负债抵押的资产 tAc[r)xFw  
assets portfolio 资产投资组合 )7O4j}B){  
assets price 资产价格 lhJT&  
assets quality 资产质素 wD}[XE?S  
assets realization 资产变现  `q%Z/!}  
assets refinancing arrangement 资产再集资安排 ]J:?@}\^  
assets securitization 资产证券化 vsHY;[  
assets situated outside Hong Kong 在香港以外地方的资产 Gl`Yyw@84  
assets stripping 削减资产;拆卖资产 kcM9 ,bG  
assets value 资产值 [ gx<7}[  
assignee 承让人 *W%HTt"N  
assignment 转让;转让书;转让契 ep>S$a*|  
assignment of interest 权益转让 Bk~WHg>@G  
assignment of letters patent and trade mark 专利证书及商标转让 fqFE GyeNr  
assignment of property 物业转让;物业转让书 4LJUO5(y@  
assignment right 转让权 }4  5|  
assignor 转让人 #Ubzh`v  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 uFL~^vz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _U%!&_m6  
associate member 附属会员 k9'%8(7M:  
associated body corporate 相联法人团体 nlw(U3@7  
associated company 相联公司;联属公司 {pE")O7~P  
associated corporation 相联法团 4 Z1- RS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fG2\p&z  
公认会计师公会〔英国〕 j*rra  
Association of Futures Exchange Brokers 香港期货经纪协会 1E=%:?d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `lqMifD  
association of underwriters 承保人组织 (,[m}Qb?!  
assumption of control 接管 $xa#+  
assurance 担保;保险;转易;转易书 ?_(0cVi  
assurance of interest 权益的转易 _<=U.T`  
at 19XX price 按一九XX年价格计算 "!9~77  
at a discount 按赔价计算;按贴水价格计算;打折扣 tB8XnO_c  
at a premium 按溢价计算;按升水价格计算 7Ha +@  
at call 通知付款;按通知 ePP-&V"`"  
at constant market price 按固定市价计算 U[ u9RB  
at constant price 按固定价格计算 Gdi1lYu6V  
at cost 按成本计算 \[% [`m  
at current market price 按当时市价计算;按现时市价计算 cRDjpc]  
at current price 按当时价格计算;按现时价格计算 YFy5>*W  
at factor cost 按要素成本计算;按生产要素成本计算 ]SFB_5Gb  
at money-of-the-day price 按付款当日价格计算 ,H'O`oV!1E  
at or better 按指定或较佳价位〔买卖指令〕 @ {j'Pf'  
at par 按面值计算;平价 Z; r}G m  
at sight 见票即付 (S&X??jfB5  
at the close 按收市盘 q{[}*%  
at the opening 按开市盘 *.8@ hPy  
attestation 见证;见证条款 Xd!=1 ::  
at-the-money option 平价期权 O|O#T.Tg  
attorney 受权人;受托代表人 "9Sxj  
attornment 新拥有人承认书 hIuK s5`  
attributable profit 可归属利润 1X.5cl?V  
attributable share value 可归属股份价值 @D[jUC$E  
Auckland Stock Exchange 奥克兰证券交易所 l[fU0;A  
auction 拍卖 W1w)SS  
auctioneer 拍卖商 {k-GWYFA  
audit 审计;核数 L!|c: 8  
Audit Commission 审计署 ~raRIh=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D[x0sly  
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〕 #6[FGM  
audit review 帐目审查 Y4YA1F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^PMP2\JQA  
audited account 审计帐目;经审计的帐目 ~Yv"=  
audited annual account 经审计的周年帐目 T_lexX[\  
audited balance sheet 经审计的资产负债表 x\)0+c~\}x  
auditor 核数师;核数主任;审计师 S^]i  
auditor's certificate 核数师证明书;审计师证明书 D"oyl`q  
auditor's report 核数师报告;审计师报告 6=3}gd5  
Aussie bond 澳元债券 Mf^ ;('~  
austerity budget 紧缩预算 CL5u{i5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3ybEQp9  
Australia All Ordinaries Index 澳洲所有普通股票指数 I $!Y  
Australian Dollar [AUD] 澳元 2_6x2Ia4  
Australian Options Market 澳大利亚期权市场 @@9#od O  
Australian Securities Commission 澳洲证券事务监察委员会 4nzUDeI3MG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ev|2bk \  
Australian Stock Exchange 澳大利亚证券交易所 AfpB=3  
Austrian Schilling [ATS] 奥地利先令 8QV+DDZx  
authentication 认证;鉴证 r in#lu& N  
authority to purchase 委托购买证;委购书  S =!3t`  
authorization 认可;核准;授权;授权书 V7.xKmB  
authorization by direction 指示授权 8 C@iD%  
authorization by instruction 指令授权 /v 7U~i5  
authorization by warrant 令状授权 d\WnuQR[  
authorization of unit trust 单位信托的认可 &ok2Xw  
authorized agent 指定代理人 C s?kZ %  
authorized capital 法定资本 EtK,C~C}8  
authorized clerk 出市员 yf(VwU, x  
authorized dealer 认可交易商 J b Hn/$  
authorized financial institution 认可财务机构 W6_/FkO  
authorized fund 认可基金 7 [N1Vr(1  
authorized fund house 获授权的基金公司;认可基金公司 s"#>Xc  
authorized institution 认可机构 LRW7_XYz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `ySLic`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z.Z+cFi  
authorized insurer 获授权保险人;获认可承保人 kaQn'5  
authorized investment 特准投资项目 *[t@j*al  
authorized person 获授权人 )"s <hR ,  
authorized representative 获授权代表 f5<qF ]Y/  
authorized share capital 法定股本 C vfm ,BL  
automated quotation system 自动报价系统 v@TP_Ka  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ufd{.o[{-  
自动交易系统〔香港期货交易所有限公司〕 k;/U6,LQ*  
automatic adjustment mechanism 自动调整机制 NitWIj[U;  
automatic adjustment system 自动调整系统 IF YGl  
Automatic Clearing House 自动票据交换所 [GJ_]w^}j  
automatic exchange rates accumulation system 自动化汇率累集系统 PB*m D7"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,E2Tw-%  
automatic teller machine [ATM] 自动柜员机 gf7%vyMo$  
autopay 自动转帐 9#L0Q%,*  
available assets 可用资产 ?(UeWLC#  
available fiscal reserve 现存财政储备 (9$z+Zmm?  
available profit 可用利润 |{udd~oE&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 NPF"_[RoeV  
average 平均;平均数;海损 8%q:lI  
average basic salary 平均基本薪金 A J<Sa=  
average consumer expenditure 平均消费开支;一般消费开支 60(j[d-$p  
average cost 平均成本 \tH^w@j47  
average cost of land production 增辟土地平均成本 E9JxntX  
average daily turnover 平均每日成交额 *o <S{  
average daily wage rate 平均每日工资率 w}nc^6qH  
average expenditure pattern 平均开支模式 ?_*X\En*3  
average growth rate 平均增长率 #lXwBfBMf  
average net fixed assets 固定资产平均净值 UPQ?vh2F2  
average of relatives 相对价格平均数 Y3^UJe7E  
average price 平均价格 jz;N&62|  
average propensity to consume 平均消费倾向;一般消费倾向 2>3#/I9Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 {2QCdj46  
average rate 平均率 w ;+x g  
average revenue 平均收入;平均收益 eK[8$1  
average stock 平均库存;平均存货 9cQZ`Ex  
average yearly rent 平均年租 BnJpC<xm  
avoidance of double taxation 避免双重课税 k'Is]=3  
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 ~^Ceru"<  
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