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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: Vraz}JV  
A share A股;甲类股份 iiJT%Zq`#  
abatement of tax 减税;减扣免税额 -@#],s7  
ABN AMRO Bank N.V. 荷兰银行 eX"Ecl{  
above-the-line expenditure 线上项目支出;经常预算支出 H\<0{#F  
above-the-line receipt 线上项目收入;经常预算收入 %P<fz1  
ABSA Asia Limited 南非联合亚洲有限公司 h;r^9g  
absolute change 绝对数值变更 +N+117m  
absolute expenditure 实际开支 l?J[K  
absolute guideline figure 绝对准则数字 ^z, B}Nz  
absolute interest 绝对权益 aCQ[Uc<B:  
absolute order of discharge 绝对破产解除令 CW8YNJ'  
absolute profit margin 绝对利润幅度 '" &*7)+g*  
absolute value 实值;绝对值 h]z8.k2n  
absolutely vested interest 绝对既得权益 Nr,I`x\N  
absorbed cost 已吸收成本;已分摊成本 z4(\yx  
absorption 吸收;分摊;合并 R N@)nc_  
absorption rate 吸收率;摊配率;分摊率 yW7>5r  
ACB Finance Limited 亚洲商业财务有限公司 ,d_rK\J  
acceptable form of reciprocity 合理的互惠条件 hH;i_("i(h  
acceptable rate 适当利率;适当汇率 9yTkZ`M28  
acceptance agreement 承兑协议 MwSfuP  
acceptance for honour 参加承兑 )*uotV  
acceptor 承兑人;接受人;受票人 `H*mQERb  
acceptor for honour 参加承兑人 $kmY[FWu?  
accident insurance 意外保险 |G6'GTwZD  
Accident Insurance Association of Hong Kong 香港意外保险公会 y,n.(?!*  
accident insurance scheme 意外保险计划 saQ ~v@  
accident year basis 意外年度基准 T7/DH  
accommodation 通融;贷款 y<R5}F  
accommodation bill 通融票据;空头票据 $w-@Oa*h9U  
accommodation party 汇票代发人 46\!W(O~y  
account balance 帐户余额;帐户结余 9X33{  
account book 帐簿 zn^ G V  
account collected in advance 预收款项 wEI? 9  
account current book 往来帐簿 ZDI?"dt{  
account of after-acquired property 事后取得的财产报告 })uyq_nz  
account of defaulter 拖欠帐目 V7gL*,3>=  
account payable 应付帐款 d >zC[]1  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 awz.~c++  
account receivable 应收帐款 u` (yT<>H  
account receivable report 应收帐款报表 ScVbo3{m*T  
account statement 结单;帐单;会计财务报表 gy|o#&e]%  
account title 帐户名称;会计科目 N,VI55J:y>  
accountant's report 会计师报告 &><b/,]  
Accountant's Report Rules 会计师报告规则 PGYx] r  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3tUn?; 9B  
Accounting Arrangements 《会计安排》 JHZjf7g$k  
accounting basis 会计基础 ^AOJ^@H^>  
accounting by Official Receiver 破产管理署署长呈交的帐目 aAn p7\7  
Accounting Circular 《会计通告》 QpoC-4F  
accounting class 会计类别 uXUuA/O5-  
accounting date 记帐日期;会计结算日期 THK^u+~LM  
accounting for money 款项核算 N;>s|ET  
Accounting Officer 会计主任 z?|bs?HKS  
accounting period 会计报告期;会计期 :1gpbfW  
accounting policy 会计政策;会计方针 CMv8n@ry  
accounting practice 会计惯例 4N7|LxNNl_  
accounting principle 会计准则 Q:y'G9b  
accounting record 会计记录 {'{9B  
accounting report 会计报告 i;|I; 5tC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cdSgb3B0  
Accounting Society of China 中国会计学会 >$ro\/  
accounting statement 会计报表 /Q:mUd  
accounting system 会计制度;会计系统 C,LosAd  
accounting transaction 会计事项;帐务交易 r/P}j4)b7  
accounting treatment 会计处理 ;7H^;+P  
accounting year 会计年度 hK{<&T  
accretion 增值;添加 ~>~qA0m"m  
accrual 应计项目;应累算数目 ^7;s4q  
accrual basis 应计制;权责发生制 Y5"HKW^  
accrual basis accounting 应计制会计;权责发生制会计 &=:3/;c  
accrue 应累算;应计 |}<Gz+E>  
accrued benefit 应累算利益 Y Ztd IG  
accrued charges 应计费用 SdnO#J}{  
accrued cumulative preference share dividend 应累算的累积优先股股息 e VQ-?DK  
accrued expenses 应累算费用 /?z3*x  
accrued interest payable 应付利息;应计未付利息 AA=eWg  
accrued interest receivable 应收利息;应计未收利息 J ^<uo (  
accrued right 累算权益 !<~cjgdx  
accruing profit 应累算的利润 !gfd!R  
accumulated fiscal reserve 累积财政储备 vr2PCG[~  
accumulated profit 累积利润;滚存溢利 t&EY$'c  
accumulated reserve 累积储备 _.BT%4  
accumulation of surplus income 累积收益盈余 Mk+G(4p  
acquired assets 既得资产 0O*kC43E_  
acquisition 收购;购置;取得 H?xY S| n  
acquisition cost 购置成本 cKoW5e|u  
acquisition expenses 购置费用 N0NFgW;  
acquisition of 100% interest 收购全部股权 L*vKIP<EMM  
acquisition of control 取得控制权 L2~'Z'q  
acquisition of fixed assets 购置固定资产 d/~g3n>|  
acquisition of shell “买壳” 6Q_A-X3hk  
acquisition price 收购价 .|s,':hA  
act of God 天灾 H3ovF  
acting partner 执事合伙人 +PKsiUJ|  
active market 买卖活跃的市场;交投畅旺的市场;旺市 fz2}M:u  
active partner 积极参与的合伙人 B##X94aTT  
active trading 交投活跃 _u~0t`f~  
actual circulation 实际流通 DGS,iRLnA  
actual cost 实际成本 ReA-.j_2@  
actual expenditure 实际开支;实际支出 ;_E|I=%'E  
actual income 实际入息;实际收入;实际收益 X:g#&e_  
actual market 现货市场 ~<_WYSzS  
actual price 现货价;实际价格 r`h".=oD  
actual profit 实际利润 DL!%Np?`  
actual quotation 实盘;实际价位;实际报价 ~{vB2  
actual year basis 按实际年度计算 ={N1j<%fh  
actuals 实货 { w sT  
actuarial investigation 精算调查 ?A*!rW:l;  
actuarial principle 精算原则 :g^ mg-8  
actuarial report 精算师报告 ?#z<<FR  
Actuarial Society of Hong Kong 香港精算学会 [+ xsX*+  
actuarial valuation 精算师估值 oVPr`]  
actuary 精算师 )4c?BCgy  
ad referendum agreement 暂定协议;有待覆核的协定 SO[ u4b_"h  
ad valorem duty 从价税;按值征税 |d*a~T0  
ad valorem duty system 从价税制 N#t`ZC&m'  
ad valorem fee 从价费 ['sNk[-C  
ad valorem tariff 从价关税 aW{5m@p{"  
additional allowance 额外免税额 0\B{~1(^  
additional amount for unexpired risk 未过期风险的额外款额 ~a&V sC#  
additional assessable profit 补加应评税利润 a_?b <  
additional assessment 补加评税 Ot:}Ncq^\O  
additional commitment 额外承担 VO=Ibu&X  
additional commitment vote 额外承担拨款 ^m&P0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .kPNWNrw  
additional dependent parent allowance 供养父母额外免税额 *h3iAcM8  
additional provision 额外拨款 18Z1F  
additional stamp duty 附加印花税 `M 'tuQ M  
additional tax 补加税罚款;补加税款 '=#fELMW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Gsb^gd  
adjudged bankrupt 被裁定破产 6pbCQ q  
adjudicated bankrupt 裁定破产人 " r o'?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 voN~f>  
adjudication of bankruptcy 裁定破产;宣告破产 ZILJXX4  
adjudication of insolvency 裁定无力偿还债务 !Hl]&  
adjusted actual 经调整的实数;调整后的实数 B%MdJ D>  
adjusted current assets 经调整的流动资产;调整后的流动资产 oZ d3H  
adjusted figure 经调整的数字;调整后的数额 xz.Jmv  
adjusted liabilities 经调整的负债;调整后的负债 BI%XF 9{  
adjusted loss 经调整的亏损;调整后的亏损 :Q ]"dbY^  
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 =W:=}ODD  
adjusted profit 经调整的利润;调整后的利润 gD4vV'|  
adjusted surplus 经调整的盈余额;调整后的盈余额 mTxqcQc:7  
adjusted value 经调整的价值;调整后的价值 m|{^T/kIbQ  
adjustment 调整;修订;理算〔保险〕 F@f4-NR>  
adjustment centre 调剂中心 dM= &?g  
adjustment lag 调整过程的时间差距;调整时差 iRlZWgj4^  
adjustment mechanism 调整机制 %<(d %&~  
adjustment of loss 亏损调整 NjOUe?BQ  
adjustment process 调整过程;调整程序 CW?Z\  
adjustment range 调整幅度 -bHlFNRm  
administered exchange rate 受管制汇率 4_ U"M@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 aK@ Y) Ju'  
administration expenses 行政费用 sVw:d _ E  
administration fee 手续费;行政费 -$[&{ .B.  
administration in bankruptcy 破产管理 ?{^_z_,  
administration order 遗产管理令 9*ZlNZ  
administrator 管理人;遗产管理人 XC^*z[#4{  
administrator of the estate 遗产管理人 C)EP;5k'!\  
admission of debt 债项承认书 BO G.[?yx  
admission of proof 接纳债权证明 .7g h2K  
advance 放贷款项;垫付款项;预支款项;预付款项 _O uNX.yrG  
advance account 暂支帐目;预付款帐户 -8Mb~Hfl0  
advance compensation 预付补偿金 PRaVe,5a  
advance from shareholder 股东垫款 "IT7.!=@9  
advance pending reimbursement 预支以待日后付还 B#jnM~fJz  
advanced economy 先进经济体系 *?HGi>]\ |  
advancement 预付;预付财产 0 h!Du|?  
advances warrant 垫款令 j_N<aX  
advancing 贷出 __.MS6"N  
adverse balance 逆差 k/wD@H N  
adverse exchange 逆汇 Z}uY%]  
advertisement addressed to shareholders 在报章刊登的致股东通告 [B)!  
advice for collection 托收通知书 Hf]:m hH  
advice of drawing 提款通知书;汇票通知书 ^?+[yvq  
advice of payment 付款通知 4i)5=H  
Advisory Committee [Securities and Futures Commission] s~A-qG>  
谘询委员会〔证券及期货事务监察委员会〕 yef\Y3X  
Advisory Committee on Diversification 经济多元化谘询委员会 49&i];:%7%  
affidavit 誓章;遗产申报誓章 b^ h_`  
affidavit of no receipt 述明无收款的誓章 EpMxq7*  
affiliate 联号;联营公司;附属公司 pS ](Emn`.  
affiliated company 附属公司;联号;联营公司 VbvP!<8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S=!WFKcJR  
affordability 负担能力 dnoF)(d&Cm  
African Development Bank [AfDB] 非洲开发银行 3u/JcU-<  
after-acquired property 事后取得的财产 Gd%i?(U,R  
after-hours dealing 市后交易 Bc"MOSV0  
after-tax profit 税后盈利;税后利润;税后溢利 &`l\Q\_[@  
agency agreement 代理协议 c.IUqin  
agency expenses 代理机构的开支 2MRd  
agency fee 代理费 %%s)D4sW  
Agency Law 《代理法》 OlRXgJ  
agent 代理人;承销人 3d6z_Yd:  
agent of company 公司代理人 F~ 5,-atDM  
agent's fee 代理人费;经纪费 c#{lXS^  
aggregate 总计;总数;总体数字 j*?8w(!  
aggregate amount 总款额;总额 \+R%KA/F  
aggregate assets and liabilities 总体资产与负债 H%vfRl3rB  
aggregate at constant price 按固定价格计算的总体数字 X+XDfEt:Q  
aggregate demand 总需求 ; um)JCXz  
aggregate gross position 总持仓量 < bC'.m  
aggregate limit 总限额 *HR pbe2  
aggregate of salaries tax 合计薪俸税 Z&Ob,Ru  
aggregate performance 总体表现;总体业绩 )Ri!  
aggregate supply 总体供应 }S u j=oFp  
aggregate surplus 总盈余 {q)d  
aggregate total 整体总额 V ,p~,rC  
aggregate value 总值;合计价值 %(W&(eN  
aggregated basis 合计基准 q8d](MaX  
aggregated net chargeable income 合计应课税入息实额 K`K v.4  
aggregation 合并计算;合计;总和 t8-Nli*O  
aggregation of incomes of husband and wife 夫妇入息合并计算 paIjXaU1Mb  
aggregation of property 财产的总和  \nEMj,)  
agio 差价;贴水 > k\pSV[  
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》 940:NOgm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  U=~?ca  
《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》 c1k[)O~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !YAX.e  
《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》 B8Fb$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment u @Ze@N%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Fa>f'VXx  
agreement for a settlement 授产协议 &RZO\ZT  
agreement for assignment 转让协议 \.mVLLtG  
agreement for sale 售卖协议;买卖协议 tC'E#2  
agreement for sale and purchase 买卖协议 00 x -  
agreement for the payment of interest 支付利息协议 ej-A =avd  
agreement for the repayment of money 还款协议 {OEjITm  
agreement of reinsurance 再保险协议 \PxT47[@e  
Agricultural Bank of China 中国农业银行 [y9a.*]u/@  
air passenger departure tax 飞机乘客离境税 H}kZ;8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l%EvXdZuOy  
airport tax 机场税 Wm6qy6HR  
alcohol duty 酒精税 \:J=tAC  
alienation 让与;让渡;转让 (Y)2[j  
alimony 生活费;赡养费 Qz[^J  
All Ordinaries Index [AOI] 所有普通股指数 L6_%SGY_iE  
all risks 全险;综合险 U)8yd,qG[%  
All Sales Record for Stock Market 《股票市场成交报告》 ]_h 3  
Allied Capital Resources Limited 新联财务有限公司 [o<hQ`&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \+V"JIStUj  
allocation letter 拨款信件 _!o8s%9be  
allocation of fund 分配款项;预留款项 csW\Q][  
allocation of profit 利润分配;溢利分配 @KL&vm(F$  
allocation warrant 拨款令 )7*'r@  
allotment 分配;配股 $97O7j@  
allotment notice 股份配售通知;配股通知 6HK1?  
allotment of shares 股份分配 X~jdOaq{F:  
allowable 可获宽免;免税的 %FYhq:j  
allowable business loss 可扣除的营业亏损 ^Ye(b7Gd  
allowable expenses 可扣税的支出 CnB[ImMs(A  
allowance 免税额;津贴;备抵;准备金 62HA[cr&)  
allowance for debts 债项的免税额 jl P*RX  
allowance for depreciation by wear and tear 耗损折旧免税额 hP+4{F*}-  
allowance for funeral expenses 殡殓费的免税额 l48$8Mgrr  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 aPelt`  
allowance for repairs and outgoings 修葺及支出方面的免税额 OY{fxBb  
allowance to debtor 给债务人的津贴 xJ$uoy3+  
alteration of capital 资本更改 /iO"4%v  
alternate trustee 候补受托人 A8&@Vxdz  
amalgamation 合并 8S#$'2sT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O z0-cM8t  
ambit of charges 征税范围;收费范围 Sn*s@RE\s  
amended valuation 经修订的估值 ooJxE\L  
American Commodities Exchange 美国商品交易所 0E26J@jcZ7  
American Express Bank Limited 美国运通银行 F&6#j  
American Stock Exchange 美国证券交易所 &b#d4p6&l  
amortization 摊销 Nx.9)MjI  
amount due from banks 存放银行同业的款项 J`5+Zngr  
amount due from banks abroad 存放海外银行同业的款项 m .(ja  
amount due from holding companies 控股公司欠款 1TQ?Fxj  
amount due from local banks 存放本港银行同业的款项 5Hu[*  
amount due to banks 银行同业的存款 :o^ioX.J  
amount due to banks abroad 海外银行同业的存款 29J|eBvxx  
amount due to holding companies 控股公司存款 :<P4=P P  
amount due to local banks 本港银行同业的存款 <}WSYK,zUY  
amount due to outport banks 外埠银行同业的存款 W~mo*EJ'^  
amount for note issue 发行纸币的款额 )(G<(eiD  
amount of bond 担保契据的款额 @LI;q  
amount of consideration 代价款额 l!:bNMd  
amount of contribution 供款数额 5L c@=,/0  
amount of indebtedness 负债款额 Q$U.vF7BnP  
amount of principal of the loan 贷款本金额 E9\"@wu[d  
amount of rates chargeable 应征差饷数额 \YzKEYx+  
amount of share capital 股本额 A>gZl)c  
amount of sums assured 承保款额 %EU_OS(u.{  
amount of variation 变动幅度 68?&`/t  
amount of vote 拨款数额 sX6\AYF1M  
amount payable 应付款额 HVA:|Z19  
amount receivable 应收款额 4S'e>:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PJZ;wqTD_  
analysis 分析 XcoX8R%U  
ancillary risk 附属风险 SlB`ktcfI  
annual account 周年帐目;周年帐目报表;年度决算;年结 .<QKQ%-  
annual accounting date 年结日期 Vw w 211  
annual allowance 每年免税额;年积金;年度津贴;年津 H&ek"nP_  
annual balance 年度余额 o+hp#e  
annual disposable income 每年可动用收入 nq?+b >//  
annual estimates 周年预算 k I`HD  
annual fee 年费 6xx.Z3v  
annual general meeting 周年大会 )*}\fmOv{  
annual growth rate 年增率;每年增长率 {Yxvb**  
annual long-term supplement 长期个案每年补助金 (QIU3EN  
annual pensionable emolument 可供计算退休金的年薪 >A D!)&c  
annual report 年报 yI8 O#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hvTc( 0;mB  
annual return 周年报表;周年申报表;每年报税表格 x(u.(:V  
Annual Return Rules 《周年报表规则》 H9jlp.F  
annual review of consumer prices 每年消费物价回顾 i +@avoW  
annual roll-forward basis 逐年延展方式 7|=SZ+g  
annual salary 年薪 3q/"4D  
annual statement 年度报表;年度决算表 xKL(:ePS  
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 / P@P1l|I  
annuitant 年金受益人 !N+{X\+  
annuity 年金 W\B@0Iso  
annuity contract 年金合约 NUiv"tAY  
annuity on human life 人寿年金 H8"RdKwg?  
antecedent debt 先前的债项 Q-h< av9  
ante-dated cheque 倒填日期支票 Vfd_nD^8oZ  
anticipated expenditure 预期开支 I|*<[/)]y  
anticipated net profit 预期纯利 Wp = ]YO  
anticipated revenue 预期收入 v89tV9O)  
anti-inflation measure 反通货膨胀措施 |7|'J Ty  
anti-inflationary stance 反通货膨胀立场 &56\@t^  
apparent deficit 表面赤字 *RJD^hu  
apparent financial solvency 表面偿债能力 9ox5,7ZQ  
apparent partner 表面合伙人 M"c=_5P  
application for personal assessment 个人入息课税申请书 " ?aE3$/  
application of fund 资金应用 _Iy)p{y  
application to release as liquidator and to destruct the books of accounts and documents .vmCKZ  
申请免除清盘人职务及毁灭帐簿与文件 qtVgjT2#H  
appointed actuary 委任精算师 }6u}?>S  
appointed auditor 委任核数师;委任审计师 M Ir[_  
appointed trustee 委任的受托人 uAYDX<Ja9  
appointer 委任人 {nZP4jze  
apportioned pro rata 按比例分摊 c;b<z|}z  
apportionment 分配;分摊 P<1&kUZL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /FTP8XHwL)  
apportionment formula 分摊方程式 kazgI>"Q8  
apportionment of estate duty 遗产税的分摊 #m7evb5eg*  
appraisal 估价;评估 toG- Dz&  
appreciable growth 可观增长 sFk{Tv@Yz  
appreciable impact 显着影响 aAu%QRq  
appreciable increase 可观增长 =`}|hI   
appreciation 增值;升值 vEt=enQ  
appreciation against other currencies 相对其他货币升值 wMm+E "}W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %MtaWZ  
appreciation tax 增值税 29@m:=-}7  
appropriation 拨款;拨用;拨付 ?)qm=mebY  
appropriation account 拨款帐目 qi_uob  
Appropriation Bill 拨款法案 z5^Se!`5  
appropriation-in-aid system 补助拨款办法 V-%jSe<  
approved assets 核准资产 V,7Xeh(+5L  
approved basket stock 认可一篮子证券 7'.6/U  
approved budget 核准预算 >4lA+1JYk  
approved charitable donation 认可慈善捐款 'Um\m  
approved charitable institution 认可慈善机构 U&+lw=  
approved currency 核准货币;认可货币 X=Y>9  
approved estimates 核准预算 -> 'q  
approved estimates of expenditure 核准开支预算 pkIJbI{aS  
approved overseas insurer 核准海外保险人 0a$hK9BH  
approved overseas trust company 核准海外信托公司 d m83YCdL  
approved pooled investment fund 核准汇集投资基金 pR:cnkVF  
approved provident fund scheme 认可公积金计划 _A$V~Hp9q  
approved provision 核准拨款 gepYV}  
approved redeemable share 核准可赎回股份 u"q!p5P%q  
approved regional stock 认可地区性证券 \$8p8MP<&D  
approved retirement scheme 认可退休金计划 I} ]s(  
approved subordinated loan 核准附属贷款 |msQ  
arbitrage 套戥;套汇;套利 FbPoyh  
arbitrageur 套戥者;套汇者 ~:4Mf/Ca  
arbitrary amount 临时款项 7:)$oH  
arrangement 措施;安排;协定 ?P2 d 9b  
arrears 欠款 xe1xP@e?  
arrears of pay 欠付薪酬 4mWT"T-8  
arrears of revenue 逾期未收税款;逾期未收的帐项 "OKsl2e  
articles of association 组织章程;组织细则;组织章程细则 g5~1uU$O  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 J}&xS<  
ascertainment of profit 确定利润 s9YP =)I  
"Asia Clear" “亚洲结算系统” /I#SP/M&l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9fb"R"(M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZsDn`8  
Asian Development Fund [ADF] 亚洲发展基金 ~Ywto  
Asian dollar bond 亚洲美元债券 8:UV;5@  
Asian dollar market 亚洲美元市场 _i&awm/U  
Asian dollar rate 亚洲美元利率 Gm LKg >%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z}6H529[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  ^pZ\:  
asked price 沽盘;喊价;索价;卖方报价 `ZAGseDd~  
assessable income 应评税入息 Y]1b3 9O  
assessable loss 应评税亏损 Si%K|$?@  
assessable profit 应评税利润 6t6#<ts  
assessable value 应评税值 @k2nID^>  
assessed profit 估定利润 itIzs99j  
assessed value 经评估价值 U_c9T>=  
assessment 评税;评定;估价;评税单 M&O .7B1}  
assessment number 评税编号;估价编号 v.I>B3bEg  
assessment of additional tax 补加税评税 Q2/ZO2  
assessment of performance 业绩评估;实绩评价 ;GxKPy  
Assessor 评税主任 /7<l`RSr  
asset price bubbles 资产价格泡沫 +-OqO3R  
asset-backed securities 具资产保证的证券 $nbZ+~49  
assets accretion 资产增值 /\M3O  
assets and liabilities 资产与负债  snyg  
assets betterment statement 资产递增表;资产改进表 p} }=li>  
assets lending 实物放款;有抵押贷款 x+7jJ=F  
assets of the company passing on the death 死者去世时转移的公司资产 sIh,@b  
assets pledged as security for liabilities 用作负债抵押的资产 J$D#)w!$j  
assets portfolio 资产投资组合 <$'OSN`!  
assets price 资产价格 IGd]!  
assets quality 资产质素 miZ&9m  
assets realization 资产变现 {` Lem  
assets refinancing arrangement 资产再集资安排 jE</a %  
assets securitization 资产证券化 bO%bMZWB!y  
assets situated outside Hong Kong 在香港以外地方的资产 r9uuVxBD  
assets stripping 削减资产;拆卖资产 dRXF5Ox5K}  
assets value 资产值 k%)QrRnB  
assignee 承让人  *w538Vb  
assignment 转让;转让书;转让契 ^H1B 62_  
assignment of interest 权益转让 _"B5S?  
assignment of letters patent and trade mark 专利证书及商标转让 Zi fAn  
assignment of property 物业转让;物业转让书 ?_9A`LC*  
assignment right 转让权 Ul@yXtj  
assignor 转让人 195m0'zda  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %P2GQS-N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |A#pG^  
associate member 附属会员 0a??8?Q1G  
associated body corporate 相联法人团体 V!F# ek:  
associated company 相联公司;联属公司 [' ~B &  
associated corporation 相联法团 |P si?'4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I|*w?i*  
公认会计师公会〔英国〕 lV-b   
Association of Futures Exchange Brokers 香港期货经纪协会 %(,Kj ~0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *1fq:--  
association of underwriters 承保人组织 ^b]h4z$  
assumption of control 接管 WCc,RI0   
assurance 担保;保险;转易;转易书 a'zf8id  
assurance of interest 权益的转易 Fcc\hV;  
at 19XX price 按一九XX年价格计算 ruG5~dm>  
at a discount 按赔价计算;按贴水价格计算;打折扣 =G%k|  
at a premium 按溢价计算;按升水价格计算 T\VKNEBo  
at call 通知付款;按通知 8[Ssrk  
at constant market price 按固定市价计算 ]kQ*t{\  
at constant price 按固定价格计算 I dsPB)k_  
at cost 按成本计算 W *t+!cU/:  
at current market price 按当时市价计算;按现时市价计算 )A}u)PH4O  
at current price 按当时价格计算;按现时价格计算 |UN0jR  
at factor cost 按要素成本计算;按生产要素成本计算 K]{Y >w  
at money-of-the-day price 按付款当日价格计算 =ILE/ pC-|  
at or better 按指定或较佳价位〔买卖指令〕 N,9W18 @  
at par 按面值计算;平价 ?8AchbK; N  
at sight 见票即付  $^F L*w  
at the close 按收市盘 ~ [ k0ay  
at the opening 按开市盘 -\OvOkr  
attestation 见证;见证条款 );o2e V  
at-the-money option 平价期权 rz%8V igb  
attorney 受权人;受托代表人 WdEVT,jjh  
attornment 新拥有人承认书 5hN`}Ve  
attributable profit 可归属利润 'O%itCy)  
attributable share value 可归属股份价值 +ML4.$lc^  
Auckland Stock Exchange 奥克兰证券交易所 +{(f@,&~{  
auction 拍卖 A dNQS  
auctioneer 拍卖商 f3Zm_zxj  
audit 审计;核数 z>rl7&[@  
Audit Commission 审计署 -? _#Yttu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $]v=2j  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 x3j)'`=15  
audit review 帐目审查 kjVUG >e>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a<c]N:1  
audited account 审计帐目;经审计的帐目 F xek#  
audited annual account 经审计的周年帐目 vS#Y,H:yAj  
audited balance sheet 经审计的资产负债表 h0m+u}oP_H  
auditor 核数师;核数主任;审计师 0_F6t-  
auditor's certificate 核数师证明书;审计师证明书 77KB-l2  
auditor's report 核数师报告;审计师报告 ~m:oJ+:O  
Aussie bond 澳元债券 zSy^vM;6zf  
austerity budget 紧缩预算 z TYHwx  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d}@b 3   
Australia All Ordinaries Index 澳洲所有普通股票指数 #0HZ"n  
Australian Dollar [AUD] 澳元 t1Ty.F)r  
Australian Options Market 澳大利亚期权市场 E@}N}SR  
Australian Securities Commission 澳洲证券事务监察委员会 :1>h,NKC>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HQtR;[1  
Australian Stock Exchange 澳大利亚证券交易所 in-|",O`Z  
Austrian Schilling [ATS] 奥地利先令 } Xbmb8  
authentication 认证;鉴证 6pJFrWe{  
authority to purchase 委托购买证;委购书 RT+pB{Y  
authorization 认可;核准;授权;授权书 I+08tXO  
authorization by direction 指示授权 S2y_5XJ<D  
authorization by instruction 指令授权 C K#^`w  
authorization by warrant 令状授权 (AYzN3 ?D  
authorization of unit trust 单位信托的认可 %y96]e1  
authorized agent 指定代理人 |ry![\  
authorized capital 法定资本 eILdq*  
authorized clerk 出市员 F,dPmR  
authorized dealer 认可交易商 `$PdI4~J  
authorized financial institution 认可财务机构 .rPg  
authorized fund 认可基金 ?04jkq&  
authorized fund house 获授权的基金公司;认可基金公司 RSfB9)3D  
authorized institution 认可机构 p!oO}gE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U/}("i![Dy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "A( D}~i  
authorized insurer 获授权保险人;获认可承保人 $ jkzm8{W  
authorized investment 特准投资项目 S_eD1iY2-  
authorized person 获授权人 aB_~V h  
authorized representative 获授权代表 8'>yB  
authorized share capital 法定股本 8}M-b6R V  
automated quotation system 自动报价系统 ylGT9G19  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %LM2CgH V  
自动交易系统〔香港期货交易所有限公司〕 b6%[?k  
automatic adjustment mechanism 自动调整机制 nyoLrTs{  
automatic adjustment system 自动调整系统 fw&cv9X(IU  
Automatic Clearing House 自动票据交换所 V7 OhOLK8  
automatic exchange rates accumulation system 自动化汇率累集系统 "lV bla4b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &gLXS1O  
automatic teller machine [ATM] 自动柜员机 G1 K@Ir<  
autopay 自动转帐 c)j60y   
available assets 可用资产 u+;iR/  
available fiscal reserve 现存财政储备 +B '<0  
available profit 可用利润 C6JwJYa  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 sC'PtFK8z  
average 平均;平均数;海损 Hg~8Td**  
average basic salary 平均基本薪金 01n7ua*XX  
average consumer expenditure 平均消费开支;一般消费开支 Cl8S_Bz  
average cost 平均成本 &W8fEQwa  
average cost of land production 增辟土地平均成本 g#iRkz%l)&  
average daily turnover 平均每日成交额 lyS`X  
average daily wage rate 平均每日工资率 |jI|} ,I  
average expenditure pattern 平均开支模式 s?JOGu  
average growth rate 平均增长率 Dn l|B\  
average net fixed assets 固定资产平均净值 eemC;JV%  
average of relatives 相对价格平均数 rDWwu '  
average price 平均价格 **CGkL  
average propensity to consume 平均消费倾向;一般消费倾向 3o2x&v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 lqcPV) n  
average rate 平均率 ;uho.)%N`F  
average revenue 平均收入;平均收益 B)x^S >  
average stock 平均库存;平均存货 Yc:>Yzj(z  
average yearly rent 平均年租 (GoxiX l  
avoidance of double taxation 避免双重课税 Xf;_r+;  
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 }ww`Y&#  
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