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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: zx7*Bnu0  
A share A股;甲类股份 F(E3U'G  
abatement of tax 减税;减扣免税额 D:Zpls.  
ABN AMRO Bank N.V. 荷兰银行 *wW/nr=\;  
above-the-line expenditure 线上项目支出;经常预算支出 :[gM 5G  
above-the-line receipt 线上项目收入;经常预算收入 !ndc <],  
ABSA Asia Limited 南非联合亚洲有限公司 sa\v9  
absolute change 绝对数值变更 A8JEig 3Ix  
absolute expenditure 实际开支 csTX',c  
absolute guideline figure 绝对准则数字 [3`T/Wm  
absolute interest 绝对权益 ]a|3"DP5  
absolute order of discharge 绝对破产解除令 -Z&6PT7  
absolute profit margin 绝对利润幅度 CFJ F}aW  
absolute value 实值;绝对值 \XR%pC  
absolutely vested interest 绝对既得权益  /kGRN @  
absorbed cost 已吸收成本;已分摊成本 M70Xdn  
absorption 吸收;分摊;合并  5#JGNxO  
absorption rate 吸收率;摊配率;分摊率 J&~nD(&TY  
ACB Finance Limited 亚洲商业财务有限公司 |Ia3bV W  
acceptable form of reciprocity 合理的互惠条件 PezUG{q(  
acceptable rate 适当利率;适当汇率 E^S[8=  
acceptance agreement 承兑协议 2BOe,giy  
acceptance for honour 参加承兑 Yo:l@(  
acceptor 承兑人;接受人;受票人 :<d\//5<9  
acceptor for honour 参加承兑人 rkA0v-N6v  
accident insurance 意外保险 nf!RB-orF  
Accident Insurance Association of Hong Kong 香港意外保险公会 )5P*O5kQ -  
accident insurance scheme 意外保险计划 .)^@[yrkz  
accident year basis 意外年度基准 fclmxTy  
accommodation 通融;贷款 GDC`\cy  
accommodation bill 通融票据;空头票据 h d1H  
accommodation party 汇票代发人 }x4,a6^  
account balance 帐户余额;帐户结余 -}k'a{sj=  
account book 帐簿 T{u!4Yu  
account collected in advance 预收款项 }*l V  
account current book 往来帐簿 }NPF]P;  
account of after-acquired property 事后取得的财产报告 Iw~3y{\  
account of defaulter 拖欠帐目 8Dpf{9Y-E  
account payable 应付帐款 W?{:HV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Lys4l$J]  
account receivable 应收帐款 y|b|_eE?{  
account receivable report 应收帐款报表 F?'=iY<h  
account statement 结单;帐单;会计财务报表 M*| y&XBe  
account title 帐户名称;会计科目 sChMIbq!Av  
accountant's report 会计师报告 _#9:cH*  
Accountant's Report Rules 会计师报告规则 U7J0&  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Q17"hO>kC  
Accounting Arrangements 《会计安排》 4*OL^ \%  
accounting basis 会计基础 v,r}q1.E}  
accounting by Official Receiver 破产管理署署长呈交的帐目 8%JxXtWW`  
Accounting Circular 《会计通告》 )'\Jp 7*3  
accounting class 会计类别  Q^/5hA  
accounting date 记帐日期;会计结算日期 0m,A`*o  
accounting for money 款项核算 49}yw3-  
Accounting Officer 会计主任 I.tJ4  
accounting period 会计报告期;会计期 Mw7!w-1+  
accounting policy 会计政策;会计方针 vP&dvAUF  
accounting practice 会计惯例 =<(:5ive  
accounting principle 会计准则 7P9n. [  
accounting record 会计记录 )eGGA6G  
accounting report 会计报告 H ~1laV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &/R@cS6}'  
Accounting Society of China 中国会计学会 dv-yZRU:  
accounting statement 会计报表 uOc>~ITPS  
accounting system 会计制度;会计系统 [6BL C{2  
accounting transaction 会计事项;帐务交易 ;_K+b,  
accounting treatment 会计处理 wKum{X8  
accounting year 会计年度 (.P;VH9R\  
accretion 增值;添加 ?LgR8/Io@5  
accrual 应计项目;应累算数目 Gk,{{:M:5  
accrual basis 应计制;权责发生制 M$-4.+G  
accrual basis accounting 应计制会计;权责发生制会计 ADA%$NhJ!  
accrue 应累算;应计 [e3|yE6  
accrued benefit 应累算利益 1O45M/5\o  
accrued charges 应计费用 - t4"BD  
accrued cumulative preference share dividend 应累算的累积优先股股息 J"|)?$d]z  
accrued expenses 应累算费用 K7<'4i~k  
accrued interest payable 应付利息;应计未付利息 p*!@z|F>U  
accrued interest receivable 应收利息;应计未收利息 mW1Sd#0  
accrued right 累算权益 "*laY<E  
accruing profit 应累算的利润 8_>\A= E  
accumulated fiscal reserve 累积财政储备 Y+iC/pd  
accumulated profit 累积利润;滚存溢利 L;nRI.  
accumulated reserve 累积储备 Q6,rY(b6  
accumulation of surplus income 累积收益盈余 zJI/j _~W  
acquired assets 既得资产 WRh&4[G'  
acquisition 收购;购置;取得 \q Q5x  
acquisition cost 购置成本 7oF`Os+U  
acquisition expenses 购置费用 @<CJbFgJp  
acquisition of 100% interest 收购全部股权 h\'GL(?DBI  
acquisition of control 取得控制权 POH >!lHu  
acquisition of fixed assets 购置固定资产 rRcfZZ~` M  
acquisition of shell “买壳” >1pD'UZIy7  
acquisition price 收购价 h|=^@F_\`  
act of God 天灾 Q+mMp I  
acting partner 执事合伙人 ;07!^#:L=Q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 M42Zpb].  
active partner 积极参与的合伙人 @E O #Ms  
active trading 交投活跃 ><LIOFqsS  
actual circulation 实际流通 ^ eM=h  
actual cost 实际成本 _QvyFKAM  
actual expenditure 实际开支;实际支出 g ywI@QD%#  
actual income 实际入息;实际收入;实际收益 W{ eu_  
actual market 现货市场 ~(aq3ngo.  
actual price 现货价;实际价格 6;n^/3*#  
actual profit 实际利润 #Yw^n?~~  
actual quotation 实盘;实际价位;实际报价 :U)e 8  
actual year basis 按实际年度计算 @KOa5-u  
actuals 实货 Y D.3FTNGC  
actuarial investigation 精算调查 4bAgbx-^  
actuarial principle 精算原则 &=HM}h  
actuarial report 精算师报告 GZZLX19s q  
Actuarial Society of Hong Kong 香港精算学会 ,9?'Q;20  
actuarial valuation 精算师估值 Maa5a  
actuary 精算师 n:wn(BC3  
ad referendum agreement 暂定协议;有待覆核的协定 .&sguAyG  
ad valorem duty 从价税;按值征税 * D AgcB  
ad valorem duty system 从价税制 _'I9rGlx3  
ad valorem fee 从价费 H ~ks"D1  
ad valorem tariff 从价关税 3M%EK2,  
additional allowance 额外免税额 gKYn*  
additional amount for unexpired risk 未过期风险的额外款额 "*7I~.7U(*  
additional assessable profit 补加应评税利润 2$\f !6p  
additional assessment 补加评税 Q@$1!9m  
additional commitment 额外承担 3\4Cg()  
additional commitment vote 额外承担拨款 1c}'o*K_%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3_h%g$04 s  
additional dependent parent allowance 供养父母额外免税额 @W. `'b-  
additional provision 额外拨款 [w{ZP4d>  
additional stamp duty 附加印花税 Ys<wWfW  
additional tax 补加税罚款;补加税款 ADR`j;2  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2X*epU_1h  
adjudged bankrupt 被裁定破产 [;?^DAnK2  
adjudicated bankrupt 裁定破产人 wR;l"*j  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 EXBfzK)a  
adjudication of bankruptcy 裁定破产;宣告破产 wZC'BLD  
adjudication of insolvency 裁定无力偿还债务 26Yg?:kP  
adjusted actual 经调整的实数;调整后的实数 t[Q^Xp  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;m5M: Z"  
adjusted figure 经调整的数字;调整后的数额 WEsH@ [  
adjusted liabilities 经调整的负债;调整后的负债 yq<YGNy!  
adjusted loss 经调整的亏损;调整后的亏损 #ERn 8k  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 :?p{ga9  
adjusted profit 经调整的利润;调整后的利润 v4v+;[a%  
adjusted surplus 经调整的盈余额;调整后的盈余额 {$EXI]f  
adjusted value 经调整的价值;调整后的价值 G` 8j ^H,  
adjustment 调整;修订;理算〔保险〕 !e7vc[N  
adjustment centre 调剂中心 JJ+<?CeHD  
adjustment lag 调整过程的时间差距;调整时差 I#Bz UF  
adjustment mechanism 调整机制 (8*lLZ  
adjustment of loss 亏损调整 ?k3b\E3  
adjustment process 调整过程;调整程序 wH`@r?&  
adjustment range 调整幅度 ?UxY4m%R;  
administered exchange rate 受管制汇率 /Mk)H d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 y H'\<bT  
administration expenses 行政费用 n (|>7  
administration fee 手续费;行政费 x'KsQlI/  
administration in bankruptcy 破产管理 w %zw+E  
administration order 遗产管理令 Ya_6Zd4O  
administrator 管理人;遗产管理人 OMZT\$9yT  
administrator of the estate 遗产管理人 {L=[1  
admission of debt 债项承认书 <-?B#  
admission of proof 接纳债权证明 |")x1' M  
advance 放贷款项;垫付款项;预支款项;预付款项 \1Bgs^  
advance account 暂支帐目;预付款帐户 Y/^<t'o&  
advance compensation 预付补偿金 S?{5DxilO  
advance from shareholder 股东垫款 -hzza1DP  
advance pending reimbursement 预支以待日后付还 Gw./qu-W  
advanced economy 先进经济体系 Z~uKT n  
advancement 预付;预付财产 42u\Y_^ID  
advances warrant 垫款令 Lm?*p>\Q  
advancing 贷出 Q*8-d9C  
adverse balance 逆差 j[fQs,efK  
adverse exchange 逆汇 -b$OHFL  
advertisement addressed to shareholders 在报章刊登的致股东通告 X\x9CA  
advice for collection 托收通知书 mQs$7t[>t  
advice of drawing 提款通知书;汇票通知书 W~tOH=9>  
advice of payment 付款通知 NM@An2  
Advisory Committee [Securities and Futures Commission] [*G2wP[$  
谘询委员会〔证券及期货事务监察委员会〕 =#tQIhX`  
Advisory Committee on Diversification 经济多元化谘询委员会 b8>9mKs  
affidavit 誓章;遗产申报誓章 K5>:Wi Y  
affidavit of no receipt 述明无收款的誓章 Lm|X5RVq  
affiliate 联号;联营公司;附属公司 &[RU.Q!_H  
affiliated company 附属公司;联号;联营公司 }#8uXA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G!8pF  
affordability 负担能力 BcLt95;.\  
African Development Bank [AfDB] 非洲开发银行 udFju&!W  
after-acquired property 事后取得的财产 @>5<m'}2  
after-hours dealing 市后交易 e_], O_ Z  
after-tax profit 税后盈利;税后利润;税后溢利 L_mqC(vn  
agency agreement 代理协议 u`@f ~QP0  
agency expenses 代理机构的开支 ;#9| l=  
agency fee 代理费 $0}bi:7  
Agency Law 《代理法》 }qhK.e  
agent 代理人;承销人 6ZpcT&yL  
agent of company 公司代理人 ap^=CEf   
agent's fee 代理人费;经纪费 ?MM3LA! <  
aggregate 总计;总数;总体数字 A#S:_d  
aggregate amount 总款额;总额 o2d~  
aggregate assets and liabilities 总体资产与负债 J~3T8e#  
aggregate at constant price 按固定价格计算的总体数字 ,,@`l\Pgd  
aggregate demand 总需求 K<6x4ha  
aggregate gross position 总持仓量 V1)P=?%(US  
aggregate limit 总限额 X'7S|J6s  
aggregate of salaries tax 合计薪俸税 oxQID  
aggregate performance 总体表现;总体业绩 b0Ov+ )7#  
aggregate supply 总体供应 <C%-IZv$  
aggregate surplus 总盈余 ^YJA\d@  
aggregate total 整体总额 5jV97x)BGx  
aggregate value 总值;合计价值 3D{4vMm X  
aggregated basis 合计基准 9jGuelwN  
aggregated net chargeable income 合计应课税入息实额 qMES<UL>  
aggregation 合并计算;合计;总和 xg,]M/J  
aggregation of incomes of husband and wife 夫妇入息合并计算 i `QK'=h[  
aggregation of property 财产的总和 q'F_ j"  
agio 差价;贴水 WG/J4H`Od  
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》 ~}-p5q2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *rcuhw"^b#  
《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》 0j!ke1C&C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *C@[5#CA2z  
《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》 \1mM5r~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Di<J6xu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >Ug?O~-  
agreement for a settlement 授产协议 `3y!XET  
agreement for assignment 转让协议 ?ey&Un"  
agreement for sale 售卖协议;买卖协议 s i "`  
agreement for sale and purchase 买卖协议 5m.KtnT)  
agreement for the payment of interest 支付利息协议 Mj B< \g>  
agreement for the repayment of money 还款协议 NnLhJPh  
agreement of reinsurance 再保险协议 T dP{{&'9  
Agricultural Bank of China 中国农业银行 KtU GI.X  
air passenger departure tax 飞机乘客离境税 sb|3|J6=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `+hy#1]  
airport tax 机场税 u@bOEcxK  
alcohol duty 酒精税 foz5D9sQ  
alienation 让与;让渡;转让 X}j'L&{F@  
alimony 生活费;赡养费 AZy~Q9Kc  
All Ordinaries Index [AOI] 所有普通股指数 h76NR  
all risks 全险;综合险 tC?A so  
All Sales Record for Stock Market 《股票市场成交报告》 c. TB8Ol  
Allied Capital Resources Limited 新联财务有限公司 ]~\SR0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~w1{zxs  
allocation letter 拨款信件 u3M` 'YCb  
allocation of fund 分配款项;预留款项 t?9 ;cS4  
allocation of profit 利润分配;溢利分配 53`9^|:  
allocation warrant 拨款令 xMSNrOc  
allotment 分配;配股 Fp5NRM*-!  
allotment notice 股份配售通知;配股通知 s3Krob`C5  
allotment of shares 股份分配 !$p2z_n$@.  
allowable 可获宽免;免税的  Qh|-a@  
allowable business loss 可扣除的营业亏损 K=m9H=IX~T  
allowable expenses 可扣税的支出 ]Z.<c$  
allowance 免税额;津贴;备抵;准备金 y\)G7 (  
allowance for debts 债项的免税额 foFg((tS  
allowance for depreciation by wear and tear 耗损折旧免税额 vJTfo#C|  
allowance for funeral expenses 殡殓费的免税额 6bbZ<E5At  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `R=a@DQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 iHE0N6%q  
allowance to debtor 给债务人的津贴 2vqmsl ?  
alteration of capital 资本更改 mJ8{lXq3!  
alternate trustee 候补受托人 Gut J_2f^9  
amalgamation 合并 bK03 S Vx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ASzzBR;?_  
ambit of charges 征税范围;收费范围 tC2 )j7@  
amended valuation 经修订的估值 5,HCeN  
American Commodities Exchange 美国商品交易所 , @%C8Z  
American Express Bank Limited 美国运通银行 s{(ehP.Dd  
American Stock Exchange 美国证券交易所 `e'G.@  
amortization 摊销 M1AZ}b c0]  
amount due from banks 存放银行同业的款项 a. h?4+^bN  
amount due from banks abroad 存放海外银行同业的款项 fKL'/?LD]  
amount due from holding companies 控股公司欠款 8- dRdQu]  
amount due from local banks 存放本港银行同业的款项 P$p@5hl  
amount due to banks 银行同业的存款 +M44XhT  
amount due to banks abroad 海外银行同业的存款 b@=z rhQ  
amount due to holding companies 控股公司存款 8ivRp<9  
amount due to local banks 本港银行同业的存款 K#GXpj  
amount due to outport banks 外埠银行同业的存款 !( kX~S  
amount for note issue 发行纸币的款额 vP3K7En  
amount of bond 担保契据的款额 .cw!ls7d  
amount of consideration 代价款额 g~~m' ^  
amount of contribution 供款数额 {iA^rv|  
amount of indebtedness 负债款额 '"oo;`g7  
amount of principal of the loan 贷款本金额 \Os:6U=X-  
amount of rates chargeable 应征差饷数额 ^F>4~68d  
amount of share capital 股本额 Q/9a,85  
amount of sums assured 承保款额 E9^(0\Z I  
amount of variation 变动幅度 FQ+8J7  
amount of vote 拨款数额 >HE,'  
amount payable 应付款额 @q,)fBZq  
amount receivable 应收款额 O[; +i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `koOp  
analysis 分析 Xa4GqV9M/-  
ancillary risk 附属风险 g<f P:/  
annual account 周年帐目;周年帐目报表;年度决算;年结 T}UT 7W|  
annual accounting date 年结日期 !d\t:0;  
annual allowance 每年免税额;年积金;年度津贴;年津 >Cvjs  
annual balance 年度余额 Zotz?j VVr  
annual disposable income 每年可动用收入 (G#}*  
annual estimates 周年预算 <lFdexH"T  
annual fee 年费 ,aI,2U91  
annual general meeting 周年大会 ,NDh@VYe  
annual growth rate 年增率;每年增长率 USprsaj  
annual long-term supplement 长期个案每年补助金 j5zFDh1(  
annual pensionable emolument 可供计算退休金的年薪 Z #EvRC  
annual report 年报 ; VBpp<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UIn^_}jF`  
annual return 周年报表;周年申报表;每年报税表格 5lO^;.cS,  
Annual Return Rules 《周年报表规则》 l1}R2lSEO  
annual review of consumer prices 每年消费物价回顾 QeL{Wa-2F  
annual roll-forward basis 逐年延展方式 yOc|*O=]U  
annual salary 年薪 YX_vv!-]  
annual statement 年度报表;年度决算表 #'C/Gya  
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 `0?^[;[u[  
annuitant 年金受益人 m*gj|1k  
annuity 年金 ^1.7Juvb  
annuity contract 年金合约 l2(.>-#  
annuity on human life 人寿年金 H-Pq!9[DB  
antecedent debt 先前的债项 d Qai4e>[  
ante-dated cheque 倒填日期支票 Yc d3QRB  
anticipated expenditure 预期开支 Yq J]7V\  
anticipated net profit 预期纯利 )=Zsv40O  
anticipated revenue 预期收入 YwXXXh  
anti-inflation measure 反通货膨胀措施 {|XQO'Wg  
anti-inflationary stance 反通货膨胀立场 TMww  
apparent deficit 表面赤字 OTE<x"=h  
apparent financial solvency 表面偿债能力 !y%+GwoW  
apparent partner 表面合伙人 _W|R;Cz]  
application for personal assessment 个人入息课税申请书 3%2jwR  
application of fund 资金应用 ,%Z&*n  
application to release as liquidator and to destruct the books of accounts and documents x{Sd P$  
申请免除清盘人职务及毁灭帐簿与文件 7b46t2W<  
appointed actuary 委任精算师 q3)wr%!k5D  
appointed auditor 委任核数师;委任审计师 UWw}!1  
appointed trustee 委任的受托人 "J !}3)n  
appointer 委任人 |!Fk2Je,  
apportioned pro rata 按比例分摊 zP&q7 t;>  
apportionment 分配;分摊 EE]=f=3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d=y0yq{L  
apportionment formula 分摊方程式 f>z`i\1oO  
apportionment of estate duty 遗产税的分摊 cOb4c*  
appraisal 估价;评估 qg4fR' i  
appreciable growth 可观增长 f05=Mc&)  
appreciable impact 显着影响 .T$D^?G!D  
appreciable increase 可观增长 LN^UC$[tk  
appreciation 增值;升值 q{E"pyt36R  
appreciation against other currencies 相对其他货币升值 i3PKqlp.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <0 uOq  
appreciation tax 增值税 *,lh:  
appropriation 拨款;拨用;拨付  M6Pw /S!  
appropriation account 拨款帐目 7~b!4x|Z  
Appropriation Bill 拨款法案 CZ3].DA|z  
appropriation-in-aid system 补助拨款办法 Obo_YE  
approved assets 核准资产 ZPyM>XK$4  
approved basket stock 认可一篮子证券 FVgMmYU  
approved budget 核准预算 8a>SC$8"  
approved charitable donation 认可慈善捐款 a4&:@`=  
approved charitable institution 认可慈善机构 62kb2C  
approved currency 核准货币;认可货币 >vujZw_0>  
approved estimates 核准预算 ,[`$JNc  
approved estimates of expenditure 核准开支预算 hD q2-X}  
approved overseas insurer 核准海外保险人 U -EhPAB@  
approved overseas trust company 核准海外信托公司 ooE{V*Ie  
approved pooled investment fund 核准汇集投资基金 .N"~zOV<#  
approved provident fund scheme 认可公积金计划  AmcC:5  
approved provision 核准拨款 OVR?*"N_  
approved redeemable share 核准可赎回股份 vv.PF~:  
approved regional stock 认可地区性证券 0E6lmz`O  
approved retirement scheme 认可退休金计划 VVuR+=.&  
approved subordinated loan 核准附属贷款 +xj "hX>3  
arbitrage 套戥;套汇;套利 -(IC~   
arbitrageur 套戥者;套汇者 EGS%C%>l/o  
arbitrary amount 临时款项 n"G`b  
arrangement 措施;安排;协定 )acV-+{  
arrears 欠款 tln1eN((q  
arrears of pay 欠付薪酬 5v9Vk` 3'  
arrears of revenue 逾期未收税款;逾期未收的帐项 2dbRE:v5  
articles of association 组织章程;组织细则;组织章程细则 4D"4zp7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3KcaT5(&  
ascertainment of profit 确定利润 gyu6YD8L  
"Asia Clear" “亚洲结算系统” !/hsJ9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zn)yFnB!TH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \VN=Ef\E  
Asian Development Fund [ADF] 亚洲发展基金 |LmSWy*7  
Asian dollar bond 亚洲美元债券 $}tjS3klr  
Asian dollar market 亚洲美元市场 it1/3y =]  
Asian dollar rate 亚洲美元利率 v0@)t&O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @Zm J z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s".HEP~]=  
asked price 沽盘;喊价;索价;卖方报价 JNo8>aFOb  
assessable income 应评税入息 #I%s 3  
assessable loss 应评税亏损 C;qMw-*F  
assessable profit 应评税利润 4| Ui?.4=  
assessable value 应评税值 (-"`,8K 2}  
assessed profit 估定利润 ^}>/n. %  
assessed value 经评估价值 Q"VMNvKYB  
assessment 评税;评定;估价;评税单 LM.`cb;?G  
assessment number 评税编号;估价编号 =+oZtP-+o  
assessment of additional tax 补加税评税 {p/YCch,  
assessment of performance 业绩评估;实绩评价 A3+6 #?:;  
Assessor 评税主任 ,rO[mNk9@  
asset price bubbles 资产价格泡沫 k4y}&?$B  
asset-backed securities 具资产保证的证券 BSzkW}3q9  
assets accretion 资产增值 h$fe -G#  
assets and liabilities 资产与负债 urZ8j?}c  
assets betterment statement 资产递增表;资产改进表 PC/!9s 0W  
assets lending 实物放款;有抵押贷款 EUcKN1  
assets of the company passing on the death 死者去世时转移的公司资产 MCYl{uH!  
assets pledged as security for liabilities 用作负债抵押的资产 rVzI_zYqp'  
assets portfolio 资产投资组合 |t6~%6^8  
assets price 资产价格 I3)Zr+  
assets quality 资产质素 Yc#IFmC}  
assets realization 资产变现 /[pqI0sf<A  
assets refinancing arrangement 资产再集资安排 U^_D|$6  
assets securitization 资产证券化 hh"-w3+  
assets situated outside Hong Kong 在香港以外地方的资产 FPv" N'/  
assets stripping 削减资产;拆卖资产 =`t^~.5  
assets value 资产值 bFGDgwe z  
assignee 承让人 >.DC!QV  
assignment 转让;转让书;转让契 tT5pggml  
assignment of interest 权益转让 VLI'    
assignment of letters patent and trade mark 专利证书及商标转让 o`?zF+M0  
assignment of property 物业转让;物业转让书 eegx'VSX4  
assignment right 转让权 yrr) y  
assignor 转让人 JYmAn?o-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 h9CIZU[Nh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~W{-Q.  
associate member 附属会员 )K0i@hM(n  
associated body corporate 相联法人团体 .+.j*>q>u  
associated company 相联公司;联属公司 hIU(P Dl4  
associated corporation 相联法团 x;#zs64f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vg\/DbI'  
公认会计师公会〔英国〕 h _7;UQH  
Association of Futures Exchange Brokers 香港期货经纪协会 l \n:"*To  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 OZ0%;Y0  
association of underwriters 承保人组织 IV#f}NrfD  
assumption of control 接管 0]w[wc <  
assurance 担保;保险;转易;转易书 ]B'  
assurance of interest 权益的转易 WHavz0knf[  
at 19XX price 按一九XX年价格计算 $ 5-2 cL  
at a discount 按赔价计算;按贴水价格计算;打折扣 ITqigGan%  
at a premium 按溢价计算;按升水价格计算 <21^{ yt1  
at call 通知付款;按通知 y\|\9Q%D  
at constant market price 按固定市价计算 R.'Gg  
at constant price 按固定价格计算 MC)W?  
at cost 按成本计算 R/xCS.yl}  
at current market price 按当时市价计算;按现时市价计算 cYn}we}7  
at current price 按当时价格计算;按现时价格计算 &r%^wfp  
at factor cost 按要素成本计算;按生产要素成本计算 ZUI9[A?  
at money-of-the-day price 按付款当日价格计算 V+ ~2q=  
at or better 按指定或较佳价位〔买卖指令〕 x(N} ^Hu  
at par 按面值计算;平价 R* G>)YH  
at sight 见票即付 gm$MEeC  
at the close 按收市盘 PCnJ2  
at the opening 按开市盘 DJjDKVO5t  
attestation 见证;见证条款 J|8YB3K,  
at-the-money option 平价期权 zvC,([  
attorney 受权人;受托代表人 `;2`H, G'  
attornment 新拥有人承认书 8_$2aqr  
attributable profit 可归属利润 rX}==`#\  
attributable share value 可归属股份价值 RtQfE+  
Auckland Stock Exchange 奥克兰证券交易所  o*1`,n  
auction 拍卖 m 4LM10  
auctioneer 拍卖商 E?o8'r  
audit 审计;核数 bdhgHjz  
Audit Commission 审计署 #T`+~tW'|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Gw,kC{:C  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 L(S.  
audit review 帐目审查 ,OAWGFKOp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /! G0 g%k  
audited account 审计帐目;经审计的帐目 <L#r6y~H  
audited annual account 经审计的周年帐目 VO?NrKyeW  
audited balance sheet 经审计的资产负债表 ;H|M)z#[Z  
auditor 核数师;核数主任;审计师 q8]k]:r  
auditor's certificate 核数师证明书;审计师证明书 +c_CYkHJ/  
auditor's report 核数师报告;审计师报告 <2A'   
Aussie bond 澳元债券 a,9GSKXo1  
austerity budget 紧缩预算 VH65=9z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 El} z^e  
Australia All Ordinaries Index 澳洲所有普通股票指数 +=$G6uR$  
Australian Dollar [AUD] 澳元 n8,/olqwW  
Australian Options Market 澳大利亚期权市场 [wYQP6Cyy  
Australian Securities Commission 澳洲证券事务监察委员会 HEN9D/O=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >X)G`N@ !  
Australian Stock Exchange 澳大利亚证券交易所 bc-}Qn  
Austrian Schilling [ATS] 奥地利先令 xoaQ5u  
authentication 认证;鉴证 Vd~k4  
authority to purchase 委托购买证;委购书 "rJL ^ \r  
authorization 认可;核准;授权;授权书 x|5/#H  
authorization by direction 指示授权 YgDasKFm'  
authorization by instruction 指令授权 aH~"hB^e  
authorization by warrant 令状授权 p(%x&*)f  
authorization of unit trust 单位信托的认可 @DR&e^Zz  
authorized agent 指定代理人 eD0@n :  
authorized capital 法定资本 en)DN3  
authorized clerk 出市员 H R  
authorized dealer 认可交易商 SYx)!n6U  
authorized financial institution 认可财务机构 ^bGi_YC  
authorized fund 认可基金 o 8U2vMH  
authorized fund house 获授权的基金公司;认可基金公司 U>XGJQ<NS  
authorized institution 认可机构 Q<qIlNE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <Jz>e}*)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =|/b[Gd(  
authorized insurer 获授权保险人;获认可承保人 K9=_}lS@'  
authorized investment 特准投资项目 % e(,PL  
authorized person 获授权人 EzaOg|  
authorized representative 获授权代表 $? Rod;  
authorized share capital 法定股本 B^{DCHu/  
automated quotation system 自动报价系统 j? A +qk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kcb'`<B  
自动交易系统〔香港期货交易所有限公司〕 =k z;CS+  
automatic adjustment mechanism 自动调整机制 ?}.(k/  
automatic adjustment system 自动调整系统 )NK2uD  
Automatic Clearing House 自动票据交换所 M}>q>  
automatic exchange rates accumulation system 自动化汇率累集系统 >J1o@0tk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]F~5l?4u#  
automatic teller machine [ATM] 自动柜员机 F 7=-k/k  
autopay 自动转帐 yY+2;`CH  
available assets 可用资产 Velmq'n  
available fiscal reserve 现存财政储备 ='FEC-f95  
available profit 可用利润 uH#NJoR O  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @N$r'@  
average 平均;平均数;海损 ,\M'jV"S K  
average basic salary 平均基本薪金 \ gN) GR  
average consumer expenditure 平均消费开支;一般消费开支 SO%5ts  
average cost 平均成本 ,rKN/{M!  
average cost of land production 增辟土地平均成本 DuWP)#kg  
average daily turnover 平均每日成交额 ocMf}"  
average daily wage rate 平均每日工资率 xl3U  
average expenditure pattern 平均开支模式 :A$6Y*s\  
average growth rate 平均增长率 qrdI"  
average net fixed assets 固定资产平均净值 I.>LG  
average of relatives 相对价格平均数 ch&r.  
average price 平均价格 xfzR>NU  
average propensity to consume 平均消费倾向;一般消费倾向 >@X=E3  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /c7j@=0  
average rate 平均率 ~^eAS;  
average revenue 平均收入;平均收益 PIA&s6U  
average stock 平均库存;平均存货 5IepVS(>?v  
average yearly rent 平均年租 >iCMjT]4  
avoidance of double taxation 避免双重课税 H Ow hl  
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 +X< Z 43  
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