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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: X8l1xD  
A share A股;甲类股份 >'1Q"$;  
abatement of tax 减税;减扣免税额 yY g&'3  
ABN AMRO Bank N.V. 荷兰银行 K[|P6J   
above-the-line expenditure 线上项目支出;经常预算支出 `SS~=~WY  
above-the-line receipt 线上项目收入;经常预算收入 I{g2q B$6  
ABSA Asia Limited 南非联合亚洲有限公司 em9]WSfZ@`  
absolute change 绝对数值变更 \=G Xe.}4d  
absolute expenditure 实际开支 ~z1KD)^   
absolute guideline figure 绝对准则数字 wsGq>F~  
absolute interest 绝对权益 NMY!-Kv 5  
absolute order of discharge 绝对破产解除令 D>x'3WYR  
absolute profit margin 绝对利润幅度 oJp_c  
absolute value 实值;绝对值 mlw BATi  
absolutely vested interest 绝对既得权益 $XU$?_O  
absorbed cost 已吸收成本;已分摊成本 V_d%g<n4  
absorption 吸收;分摊;合并 UCj#t!Mw  
absorption rate 吸收率;摊配率;分摊率 Dp6"I!L<|  
ACB Finance Limited 亚洲商业财务有限公司 5~R{,]52  
acceptable form of reciprocity 合理的互惠条件 S| -{wC%  
acceptable rate 适当利率;适当汇率 w>q_8V_K  
acceptance agreement 承兑协议 ]aW.b_7<9  
acceptance for honour 参加承兑 [ MXXY  
acceptor 承兑人;接受人;受票人 2Ku#j ('  
acceptor for honour 参加承兑人 y`@4n.Q  
accident insurance 意外保险 yExyx?j.  
Accident Insurance Association of Hong Kong 香港意外保险公会 m}'@S+k^  
accident insurance scheme 意外保险计划 Rw=E_q{  
accident year basis 意外年度基准 , G/X"t ~  
accommodation 通融;贷款 jeBj   
accommodation bill 通融票据;空头票据 @k #y-/~?  
accommodation party 汇票代发人 oJu4vGy0  
account balance 帐户余额;帐户结余 r~Ubgd ]U  
account book 帐簿 rMFZ#38d  
account collected in advance 预收款项 Y(yJ|y&  
account current book 往来帐簿 i\z0{;f|GX  
account of after-acquired property 事后取得的财产报告 PaeafL65=  
account of defaulter 拖欠帐目 Pk]9.e1_  
account payable 应付帐款 Ay6rUN1ef  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?# c@Ag %  
account receivable 应收帐款 `V_/Cz_}D  
account receivable report 应收帐款报表 :3*oAh8|  
account statement 结单;帐单;会计财务报表 %mv x}xV  
account title 帐户名称;会计科目 NGQIoKC  
accountant's report 会计师报告 ]{U*+K%,J  
Accountant's Report Rules 会计师报告规则 6)<oO(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -Izg&u &  
Accounting Arrangements 《会计安排》 jW$f(qAbm  
accounting basis 会计基础 hgr ,v"  
accounting by Official Receiver 破产管理署署长呈交的帐目 qhf/B)  
Accounting Circular 《会计通告》 <0qY8  
accounting class 会计类别 ]G&\L~P  
accounting date 记帐日期;会计结算日期 K:50?r_-6  
accounting for money 款项核算 %t|2GIu  
Accounting Officer 会计主任 zw9ULQ$#  
accounting period 会计报告期;会计期 ;S27m]Q?  
accounting policy 会计政策;会计方针 XN%D`tbvJ  
accounting practice 会计惯例 3:Egqw  
accounting principle 会计准则 $/#)  
accounting record 会计记录 uOUw8  
accounting report 会计报告 2}\sj'0&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^B=z_0 *  
Accounting Society of China 中国会计学会 n?fC_dy  
accounting statement 会计报表 H.~+{jTr  
accounting system 会计制度;会计系统 rtOW-cz  
accounting transaction 会计事项;帐务交易 p 8Hv7*  
accounting treatment 会计处理 Y tj>U  
accounting year 会计年度 _r)nbQm&  
accretion 增值;添加 4IE#dwZW  
accrual 应计项目;应累算数目 W&[9x%Ba  
accrual basis 应计制;权责发生制 |Qq'_4:  
accrual basis accounting 应计制会计;权责发生制会计 ^n5QK HD  
accrue 应累算;应计 vjWgR9 4/{  
accrued benefit 应累算利益 / ^M3-5@Q  
accrued charges 应计费用 XxQ2g&USk  
accrued cumulative preference share dividend 应累算的累积优先股股息 =,Um;hU3r  
accrued expenses 应累算费用 a #**96Av  
accrued interest payable 应付利息;应计未付利息 #^w 1!xXD  
accrued interest receivable 应收利息;应计未收利息 F+^[8zK^  
accrued right 累算权益 a2)*tbM 9\  
accruing profit 应累算的利润 >'g60R[  
accumulated fiscal reserve 累积财政储备 ATewdq[C  
accumulated profit 累积利润;滚存溢利 m{Xf_rQ w  
accumulated reserve 累积储备 5d;K.O  
accumulation of surplus income 累积收益盈余 4[j) $!l`  
acquired assets 既得资产 w8Vzx8  
acquisition 收购;购置;取得 md_s2d  
acquisition cost 购置成本 \aRB   
acquisition expenses 购置费用 ;G&O"S><]c  
acquisition of 100% interest 收购全部股权 ~i {)J  
acquisition of control 取得控制权 TU6EE  
acquisition of fixed assets 购置固定资产 ~a)2 0  
acquisition of shell “买壳” L7'n<$F  
acquisition price 收购价 KiHAm|,  
act of God 天灾  7cQw?C  
acting partner 执事合伙人 %['F[Mo  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5Z0x2 jV  
active partner 积极参与的合伙人 w8zQDPVB%  
active trading 交投活跃 :{imRa-  
actual circulation 实际流通 #f@53Pxb  
actual cost 实际成本 9K y,oB  
actual expenditure 实际开支;实际支出 $>`8'I  
actual income 实际入息;实际收入;实际收益 XwGJ 8&N  
actual market 现货市场 t/c^hTT  
actual price 现货价;实际价格 #Z5~a9rO  
actual profit 实际利润 "lMWSCas  
actual quotation 实盘;实际价位;实际报价 #jR?C9&!(  
actual year basis 按实际年度计算 9$t@Gmn  
actuals 实货 wIPDeC4  
actuarial investigation 精算调查 VJPPHJ[-  
actuarial principle 精算原则 UcIR0BYa  
actuarial report 精算师报告 ku=q:ry O  
Actuarial Society of Hong Kong 香港精算学会 zy5bDL -  
actuarial valuation 精算师估值 }0*7bb  
actuary 精算师 a#@ opUn-  
ad referendum agreement 暂定协议;有待覆核的协定 ";%1sK  
ad valorem duty 从价税;按值征税 $x<-PN  
ad valorem duty system 从价税制 {GY$J<5=  
ad valorem fee 从价费 RAa1KOxZX  
ad valorem tariff 从价关税 -#hl& ^u$  
additional allowance 额外免税额 d@~)Wlje  
additional amount for unexpired risk 未过期风险的额外款额 #-8/|_*  
additional assessable profit 补加应评税利润 zoXF"Nz  
additional assessment 补加评税 3?<vnpN=5d  
additional commitment 额外承担 ,s<d"]<  
additional commitment vote 额外承担拨款 Yi,um-%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X13bi}O6#  
additional dependent parent allowance 供养父母额外免税额 ]z$<6+G  
additional provision 额外拨款 +d. Bf  
additional stamp duty 附加印花税 r4'Pf|`u  
additional tax 补加税罚款;补加税款 T~d';P  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Z%{2/mQ  
adjudged bankrupt 被裁定破产 '1IH^<b  
adjudicated bankrupt 裁定破产人 i;7jJ(#V  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l$NEx0Dffz  
adjudication of bankruptcy 裁定破产;宣告破产 e;v2`2z2  
adjudication of insolvency 裁定无力偿还债务 {643Dz<e  
adjusted actual 经调整的实数;调整后的实数 qyC"}y-  
adjusted current assets 经调整的流动资产;调整后的流动资产 [ ff.R  
adjusted figure 经调整的数字;调整后的数额 jKs8i$q  
adjusted liabilities 经调整的负债;调整后的负债 C8-q<t#SF  
adjusted loss 经调整的亏损;调整后的亏损 L T!X|O.  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 p^3d1H3   
adjusted profit 经调整的利润;调整后的利润 9)`wd&!  
adjusted surplus 经调整的盈余额;调整后的盈余额 _;+&'=6.[  
adjusted value 经调整的价值;调整后的价值 :I8t}Wg  
adjustment 调整;修订;理算〔保险〕 1,,:4 *)  
adjustment centre 调剂中心 NH!! .Z"  
adjustment lag 调整过程的时间差距;调整时差 {w(N9Va,(  
adjustment mechanism 调整机制 C.Yz<?;S  
adjustment of loss 亏损调整 w\a#Bfcv  
adjustment process 调整过程;调整程序 xFh}%mwpt[  
adjustment range 调整幅度 >U]. k8a)  
administered exchange rate 受管制汇率 qx NV~aK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _,QUH"  
administration expenses 行政费用 bzTM{<]sv  
administration fee 手续费;行政费 G"(!5+DLy  
administration in bankruptcy 破产管理 o@-cT`HP  
administration order 遗产管理令 V"z0]DP5~  
administrator 管理人;遗产管理人 9lwg`UWl,  
administrator of the estate 遗产管理人 mD:!"h/  
admission of debt 债项承认书 '>8N'*  
admission of proof 接纳债权证明 D[_2:8  
advance 放贷款项;垫付款项;预支款项;预付款项 mv_-|N~  
advance account 暂支帐目;预付款帐户 4i\n1RW  
advance compensation 预付补偿金 j  jQ=  
advance from shareholder 股东垫款 v}U;@3W8U  
advance pending reimbursement 预支以待日后付还 B("kE`  
advanced economy 先进经济体系 _;9)^})$  
advancement 预付;预付财产 )ALcmC?!#  
advances warrant 垫款令 ?UzHQr  
advancing 贷出 p;HZA}p \  
adverse balance 逆差 6\L,L &  
adverse exchange 逆汇 VEk|lX;2  
advertisement addressed to shareholders 在报章刊登的致股东通告 .)Q'j94Q  
advice for collection 托收通知书 >jIc/yEYKI  
advice of drawing 提款通知书;汇票通知书 e~1??k.;=  
advice of payment 付款通知 psBBiHB[L  
Advisory Committee [Securities and Futures Commission] ~EymD *  
谘询委员会〔证券及期货事务监察委员会〕 =6hf'lP  
Advisory Committee on Diversification 经济多元化谘询委员会 /$KW$NH4z  
affidavit 誓章;遗产申报誓章 pbNVj~#6  
affidavit of no receipt 述明无收款的誓章 2P*O^-zRp  
affiliate 联号;联营公司;附属公司 Tu"](|I>   
affiliated company 附属公司;联号;联营公司 bk 2vce&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2epL!j)Wh  
affordability 负担能力 uu:BN0  
African Development Bank [AfDB] 非洲开发银行 =:lacK(0  
after-acquired property 事后取得的财产 <cS1}"  
after-hours dealing 市后交易 o z QL2  
after-tax profit 税后盈利;税后利润;税后溢利 )DW;Gc  
agency agreement 代理协议 S!uyplYKF  
agency expenses 代理机构的开支 ]`x~v4JU  
agency fee 代理费 l?d*g&  
Agency Law 《代理法》 xK f+.6 wz  
agent 代理人;承销人 gw-l]@;1  
agent of company 公司代理人  _~r>C  
agent's fee 代理人费;经纪费 "&~Um U4CN  
aggregate 总计;总数;总体数字 wiZK-#\x  
aggregate amount 总款额;总额 3i<*,@CY  
aggregate assets and liabilities 总体资产与负债 6K6ihR!d  
aggregate at constant price 按固定价格计算的总体数字 V*)gJg  
aggregate demand 总需求 6Yu8ReuL  
aggregate gross position 总持仓量 _F$?Z  
aggregate limit 总限额 :DEZ$gi  
aggregate of salaries tax 合计薪俸税 L))(g][;  
aggregate performance 总体表现;总体业绩 59|Tmf(dS;  
aggregate supply 总体供应 MZ.Jkf(  
aggregate surplus 总盈余 %q@@0qenv  
aggregate total 整体总额 y~w$>7U.  
aggregate value 总值;合计价值 %~@}wHMB  
aggregated basis 合计基准 S&yCclM  
aggregated net chargeable income 合计应课税入息实额 :(Gg]Z9^8  
aggregation 合并计算;合计;总和 QAr1U7{(.  
aggregation of incomes of husband and wife 夫妇入息合并计算 SExd-=G  
aggregation of property 财产的总和 F C"dQ  
agio 差价;贴水 Y,{Xv  
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》 K-/fq=z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?6|EAKJ`lK  
《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》 My)/d]a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K.k=\N  
《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》 Q'Q^K  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fz%urbJR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :jA~zHO  
agreement for a settlement 授产协议 a"}?{  
agreement for assignment 转让协议 w%htY.-  
agreement for sale 售卖协议;买卖协议 {ES3nCL(8  
agreement for sale and purchase 买卖协议 N:0mjHG  
agreement for the payment of interest 支付利息协议 7yKadM~)  
agreement for the repayment of money 还款协议 (RQ kwu/  
agreement of reinsurance 再保险协议 V\A?1   
Agricultural Bank of China 中国农业银行 Xln'~5~)  
air passenger departure tax 飞机乘客离境税 3a =KgOvp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^z_~e@U  
airport tax 机场税 FQ_4a}UOjX  
alcohol duty 酒精税 ke/QFN-`  
alienation 让与;让渡;转让 9G&l{7=  
alimony 生活费;赡养费 <)&;9C  
All Ordinaries Index [AOI] 所有普通股指数 3K{'~?mM  
all risks 全险;综合险 Bb m1&d#  
All Sales Record for Stock Market 《股票市场成交报告》 >n#Pq{7aF  
Allied Capital Resources Limited 新联财务有限公司 .Sm7na K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i=Y#kL~f  
allocation letter 拨款信件 0-7xcF@s  
allocation of fund 分配款项;预留款项 #P1k5!u  
allocation of profit 利润分配;溢利分配 B>Mk "WjQ  
allocation warrant 拨款令 Y.ic=<0H  
allotment 分配;配股 +Oo>V~  
allotment notice 股份配售通知;配股通知 x.!%'{+ {  
allotment of shares 股份分配 ~qRP.bV%f  
allowable 可获宽免;免税的 #=h~Lr'UH  
allowable business loss 可扣除的营业亏损 Q\}5q3  
allowable expenses 可扣税的支出 hW]:CIqk  
allowance 免税额;津贴;备抵;准备金 7 'N&jI   
allowance for debts 债项的免税额 rTQrlQ:@  
allowance for depreciation by wear and tear 耗损折旧免税额 r'"H8>UZ%  
allowance for funeral expenses 殡殓费的免税额 uSH.c>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (JOge~U  
allowance for repairs and outgoings 修葺及支出方面的免税额 1aKY+4/G  
allowance to debtor 给债务人的津贴 -(dc1?COi  
alteration of capital 资本更改 &GX pRo  
alternate trustee 候补受托人 ^+I{*0{/[  
amalgamation 合并 P)4SrqW_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \G2&   
ambit of charges 征税范围;收费范围 f$R]m2  
amended valuation 经修订的估值 )D Y?Y-n  
American Commodities Exchange 美国商品交易所 oQAD 3a  
American Express Bank Limited 美国运通银行 VXQ~PF]z0  
American Stock Exchange 美国证券交易所 ki39$A'8  
amortization 摊销 ;V@o 2a  
amount due from banks 存放银行同业的款项 du  Pzt  
amount due from banks abroad 存放海外银行同业的款项 ?!KqDI  
amount due from holding companies 控股公司欠款 ry0P\wY}  
amount due from local banks 存放本港银行同业的款项 pwr,rAJ}$j  
amount due to banks 银行同业的存款 _O{3bIay3!  
amount due to banks abroad 海外银行同业的存款 |4UW.dGHPo  
amount due to holding companies 控股公司存款 :T.j;~  
amount due to local banks 本港银行同业的存款 p{gJVP#l'Z  
amount due to outport banks 外埠银行同业的存款 U*b1yxt  
amount for note issue 发行纸币的款额 .}C pX  
amount of bond 担保契据的款额 yal T6  
amount of consideration 代价款额 Qt` }$]  
amount of contribution 供款数额 3U^E<H  
amount of indebtedness 负债款额 1$H*E~  
amount of principal of the loan 贷款本金额 #!qa#.Yi  
amount of rates chargeable 应征差饷数额 !/2u O5  
amount of share capital 股本额 F$X"?fj  
amount of sums assured 承保款额 1%g%I8W%  
amount of variation 变动幅度 7M9Ey29f  
amount of vote 拨款数额 j&~`H:=E  
amount payable 应付款额 =f4>vo}@k  
amount receivable 应收款额 Fu].%`*xJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ):-\TVz~  
analysis 分析 P :zZ  
ancillary risk 附属风险 nB>C3e  
annual account 周年帐目;周年帐目报表;年度决算;年结 {B+|",O5)  
annual accounting date 年结日期 <A"[Wk  
annual allowance 每年免税额;年积金;年度津贴;年津 j\@Ht~G  
annual balance 年度余额 SHWD@WLE4  
annual disposable income 每年可动用收入 +es|0;Z4yP  
annual estimates 周年预算 9}G.Fr  
annual fee 年费 A0JlQE&U  
annual general meeting 周年大会 UaG })  
annual growth rate 年增率;每年增长率 t*KgCk1  
annual long-term supplement 长期个案每年补助金 G*`Y~SJp  
annual pensionable emolument 可供计算退休金的年薪 -y]e`\+[  
annual report 年报 ;&=c@>!xP#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VEFUj&t;xW  
annual return 周年报表;周年申报表;每年报税表格 PaIE=Q4gJ  
Annual Return Rules 《周年报表规则》 O(pa;&"  
annual review of consumer prices 每年消费物价回顾 !X5n'1&  
annual roll-forward basis 逐年延展方式 20h+^R3{Z  
annual salary 年薪 , !0-;H.Y  
annual statement 年度报表;年度决算表 !'#Y-"=ypk  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &RF*pU>  
annuitant 年金受益人 lfTDpKz3D  
annuity 年金 [ H|ifi  
annuity contract 年金合约 |%\>+/j$  
annuity on human life 人寿年金 /fh[_!qN  
antecedent debt 先前的债项 |&wwH&<[z  
ante-dated cheque 倒填日期支票 M4rI]^lJ  
anticipated expenditure 预期开支 df9 jT?l  
anticipated net profit 预期纯利 ~&{LMf  
anticipated revenue 预期收入 pd%h5|*n;  
anti-inflation measure 反通货膨胀措施 !I)wI~XF)5  
anti-inflationary stance 反通货膨胀立场 #ATV#/hW  
apparent deficit 表面赤字 {zhajY7  
apparent financial solvency 表面偿债能力 d x52[W  
apparent partner 表面合伙人 +t[i68,%  
application for personal assessment 个人入息课税申请书 L JW0UF|  
application of fund 资金应用 s[2>r#M  
application to release as liquidator and to destruct the books of accounts and documents MbbKo-7F$  
申请免除清盘人职务及毁灭帐簿与文件 ` b$u w  
appointed actuary 委任精算师 >/J!:Htk+K  
appointed auditor 委任核数师;委任审计师 0*y|k1  
appointed trustee 委任的受托人 <e)u8+(  
appointer 委任人 7:Cq[u fl  
apportioned pro rata 按比例分摊 Le,e,#hiY  
apportionment 分配;分摊 k z{_H`5.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^p7g[E&  
apportionment formula 分摊方程式 ais@|s;  
apportionment of estate duty 遗产税的分摊 X7."hGu@  
appraisal 估价;评估 @ vHj>N  
appreciable growth 可观增长 ,2>nr goM  
appreciable impact 显着影响 1[4 2f#  
appreciable increase 可观增长 p#A{.6Pa:  
appreciation 增值;升值 25R6>CXsi  
appreciation against other currencies 相对其他货币升值 #]SiS2lM#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x b6X8:  
appreciation tax 增值税 pXap<T  
appropriation 拨款;拨用;拨付 M?[~_0_J  
appropriation account 拨款帐目 FV~ENpncP  
Appropriation Bill 拨款法案 P[q 'Y^\  
appropriation-in-aid system 补助拨款办法 N$I@]PL  
approved assets 核准资产 =hAH6C  
approved basket stock 认可一篮子证券 fY|P+{BO2  
approved budget 核准预算 VV'*3/I  
approved charitable donation 认可慈善捐款 vr2cDk{  
approved charitable institution 认可慈善机构 og$%`o:{  
approved currency 核准货币;认可货币 jXH?os%  
approved estimates 核准预算 1^v?Ly8  
approved estimates of expenditure 核准开支预算 CO5>Q o  
approved overseas insurer 核准海外保险人 K+P:g%M  
approved overseas trust company 核准海外信托公司 %Eq4>o?D  
approved pooled investment fund 核准汇集投资基金 P&$ m2^K  
approved provident fund scheme 认可公积金计划 }} s.0Q  
approved provision 核准拨款 AhA4IOG`.  
approved redeemable share 核准可赎回股份 hH.X_X?d%  
approved regional stock 认可地区性证券 D #Ku5~j  
approved retirement scheme 认可退休金计划 N0mP EF2  
approved subordinated loan 核准附属贷款 *h9S\Pv>j  
arbitrage 套戥;套汇;套利 Q |1-j  
arbitrageur 套戥者;套汇者 4).i4]%LH  
arbitrary amount 临时款项 7c8A|E0\mF  
arrangement 措施;安排;协定 rfH'&k  
arrears 欠款 .e Jt]K  
arrears of pay 欠付薪酬 f=,(0ygt/  
arrears of revenue 逾期未收税款;逾期未收的帐项 ps@;Z ?Q  
articles of association 组织章程;组织细则;组织章程细则 =}pPr]Cc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 N"k IQe*}1  
ascertainment of profit 确定利润 IN!,|)8s  
"Asia Clear" “亚洲结算系统” %pd-{KR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @a]O(S>Ub  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }<=4A\LZ  
Asian Development Fund [ADF] 亚洲发展基金 5,~Ju>y*  
Asian dollar bond 亚洲美元债券 {];8jdg/?  
Asian dollar market 亚洲美元市场 r5wy]z^  
Asian dollar rate 亚洲美元利率 vQ_D%f4;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'n$TJp|s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 QA"mWw-Ds  
asked price 沽盘;喊价;索价;卖方报价 azKiXr#_(  
assessable income 应评税入息 j-}WA"  
assessable loss 应评税亏损 77?D ~N[  
assessable profit 应评税利润 7#pu(:T$  
assessable value 应评税值 e6y,)W"WW2  
assessed profit 估定利润 &:@)ro CR  
assessed value 经评估价值 |G(9mnZ1  
assessment 评税;评定;估价;评税单 ba`V`0p-(  
assessment number 评税编号;估价编号 ~9Jlb-*I5  
assessment of additional tax 补加税评税 r@)_>(  
assessment of performance 业绩评估;实绩评价 NW%u#MZ[h  
Assessor 评税主任 qGK -f4  
asset price bubbles 资产价格泡沫 z%0'v`7  
asset-backed securities 具资产保证的证券 &aLelJ~  
assets accretion 资产增值 9snc *<  
assets and liabilities 资产与负债 %Bf;F;xuB  
assets betterment statement 资产递增表;资产改进表 D *Hy 2eZ.  
assets lending 实物放款;有抵押贷款 xhTiOt6l  
assets of the company passing on the death 死者去世时转移的公司资产 > 3SZD  
assets pledged as security for liabilities 用作负债抵押的资产 yKb+bm&5:'  
assets portfolio 资产投资组合 NpLO_-  
assets price 资产价格 YEiQ`sYKG  
assets quality 资产质素 Lbwc2Q,.-  
assets realization 资产变现 g q|]t<'  
assets refinancing arrangement 资产再集资安排 H="E#AC%8/  
assets securitization 资产证券化 *Y\C5L ]  
assets situated outside Hong Kong 在香港以外地方的资产 {wq~+O  
assets stripping 削减资产;拆卖资产 'jr[ ?WQ  
assets value 资产值 9esMr0*=  
assignee 承让人 W! =X _  
assignment 转让;转让书;转让契 xZc].l6  
assignment of interest 权益转让 X8uAwHa6F  
assignment of letters patent and trade mark 专利证书及商标转让 y(92Th$  
assignment of property 物业转让;物业转让书 81jVjf?`  
assignment right 转让权 .KeZZLH  
assignor 转让人 i"Z  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 z7$,m#tw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8G<{L0J%!  
associate member 附属会员 duT'$}2@>  
associated body corporate 相联法人团体 tX'2 $}  
associated company 相联公司;联属公司 "MX9h }7  
associated corporation 相联法团 tA{B~>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8}_M1w6v  
公认会计师公会〔英国〕 Op>l~{{{  
Association of Futures Exchange Brokers 香港期货经纪协会 +>*! 3x+sE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J&w'0  
association of underwriters 承保人组织 b>]MZhLJe  
assumption of control 接管 w;=g$Bn  
assurance 担保;保险;转易;转易书 *%p`Jk-U  
assurance of interest 权益的转易 H7Y :l0b  
at 19XX price 按一九XX年价格计算 g\~n5=-D  
at a discount 按赔价计算;按贴水价格计算;打折扣 8nKb mjM  
at a premium 按溢价计算;按升水价格计算 d:&=|kKw  
at call 通知付款;按通知 cy{ ado2  
at constant market price 按固定市价计算 QRFBMq}'  
at constant price 按固定价格计算 .d?2Kc)SV\  
at cost 按成本计算 @en*JxIM  
at current market price 按当时市价计算;按现时市价计算 !QXPn}q^0  
at current price 按当时价格计算;按现时价格计算 {I^@BW-  
at factor cost 按要素成本计算;按生产要素成本计算 2M$^|j:[  
at money-of-the-day price 按付款当日价格计算 n=1_-)  
at or better 按指定或较佳价位〔买卖指令〕 8{)j"rghah  
at par 按面值计算;平价 l1#F1q`^t  
at sight 见票即付 }T1.~E  
at the close 按收市盘 FA7q pc  
at the opening 按开市盘 U ,7O{YM  
attestation 见证;见证条款 4Uzx2   
at-the-money option 平价期权 2, R5mL$  
attorney 受权人;受托代表人 `-)Hot)  
attornment 新拥有人承认书 1n-+IR"  
attributable profit 可归属利润 FofeQ  
attributable share value 可归属股份价值 H:5- S  
Auckland Stock Exchange 奥克兰证券交易所 d,+a}eTP'  
auction 拍卖 e4mAKB s!  
auctioneer 拍卖商 /OtLIM+7~{  
audit 审计;核数 '5; /V  
Audit Commission 审计署  U rL|r.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LZ-&qh  
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〕 LAjreC<W  
audit review 帐目审查 e,8[fp-7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n5s2\(  
audited account 审计帐目;经审计的帐目 6*r#m%|   
audited annual account 经审计的周年帐目 Zog&:]P'F  
audited balance sheet 经审计的资产负债表 fMl uVND  
auditor 核数师;核数主任;审计师 `2l j{N  
auditor's certificate 核数师证明书;审计师证明书 3D^!U}E  
auditor's report 核数师报告;审计师报告 mnm 7{?#[  
Aussie bond 澳元债券 1ww#]p`1  
austerity budget 紧缩预算 mi'3ibCG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~/m=Q<cV  
Australia All Ordinaries Index 澳洲所有普通股票指数 dW#T1mB  
Australian Dollar [AUD] 澳元 5h7M3s  
Australian Options Market 澳大利亚期权市场 D@?Tq,= [  
Australian Securities Commission 澳洲证券事务监察委员会 >p?Vv0*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^=@`U_(,G  
Australian Stock Exchange 澳大利亚证券交易所 \.K4tY+V  
Austrian Schilling [ATS] 奥地利先令 7M,(!*b  
authentication 认证;鉴证 -POsbb>  
authority to purchase 委托购买证;委购书 eFXQ~~gOj  
authorization 认可;核准;授权;授权书 S!6 ? b5  
authorization by direction 指示授权 0 qp Pz|h  
authorization by instruction 指令授权 ^+k~{F,)  
authorization by warrant 令状授权 e754g(|>b  
authorization of unit trust 单位信托的认可 O]VHX![Y$  
authorized agent 指定代理人 .u3Z*+  
authorized capital 法定资本 peD7X:K\s  
authorized clerk 出市员 t`Lh(`  
authorized dealer 认可交易商 @wPyXl  
authorized financial institution 认可财务机构 |y.^F3PE  
authorized fund 认可基金 \ Dccf_(Pb  
authorized fund house 获授权的基金公司;认可基金公司 \m%Z;xKG  
authorized institution 认可机构 %n)H(QPW  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5KgAY;|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6.6;oa4j  
authorized insurer 获授权保险人;获认可承保人 E x )fXQ+  
authorized investment 特准投资项目 WWgJ !Uz  
authorized person 获授权人 m bZn[D_zi  
authorized representative 获授权代表 (U([T-H  
authorized share capital 法定股本 Lc! t  
automated quotation system 自动报价系统 cTa$t :K@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6R#.AD\  
自动交易系统〔香港期货交易所有限公司〕 PTP0 _|K  
automatic adjustment mechanism 自动调整机制 =Ohro '   
automatic adjustment system 自动调整系统 T o$D [-  
Automatic Clearing House 自动票据交换所 8/"R&yAh  
automatic exchange rates accumulation system 自动化汇率累集系统 WbJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5H }d\=z  
automatic teller machine [ATM] 自动柜员机 9r=yfc!cS  
autopay 自动转帐 )Nt'Z*K*  
available assets 可用资产 /K :H2?J  
available fiscal reserve 现存财政储备 >41K>=K  
available profit 可用利润 ,{Ga7rH*   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 vWVQ8S.  
average 平均;平均数;海损 +HkEbR'G0  
average basic salary 平均基本薪金 w[]\%`69}Z  
average consumer expenditure 平均消费开支;一般消费开支 7RCVqc"  
average cost 平均成本 4WXr~?Vq9  
average cost of land production 增辟土地平均成本 TH>7XK<90M  
average daily turnover 平均每日成交额 KmpKyc[  
average daily wage rate 平均每日工资率 <V1y^EW0  
average expenditure pattern 平均开支模式 yF@72tK  
average growth rate 平均增长率 %(A@=0r#  
average net fixed assets 固定资产平均净值 Ti>2N  
average of relatives 相对价格平均数 -GODM128 ^  
average price 平均价格 ]FEsN6  
average propensity to consume 平均消费倾向;一般消费倾向 [vn"r^P  
average propensity to save 平均储蓄倾向;一般储蓄倾向 WXFC e@  
average rate 平均率 (Qd@Q,@(s  
average revenue 平均收入;平均收益 4Ul*`/d  
average stock 平均库存;平均存货 ~tZy-1  
average yearly rent 平均年租 hh8U/dVk*  
avoidance of double taxation 避免双重课税  Q5 =  
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 H+npe'm_Z  
GzjC;+W  
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