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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: mGJasn  
A share A股;甲类股份 ie2WL\tR4  
abatement of tax 减税;减扣免税额 FQqI<6;  
ABN AMRO Bank N.V. 荷兰银行 D^=J|7e  
above-the-line expenditure 线上项目支出;经常预算支出 Pmh8sw  
above-the-line receipt 线上项目收入;经常预算收入 wS%Q<uK  
ABSA Asia Limited 南非联合亚洲有限公司 %`&2+\`  
absolute change 绝对数值变更 f' 3q(a<p  
absolute expenditure 实际开支 SV2M+5#;  
absolute guideline figure 绝对准则数字 Of4^?` ^  
absolute interest 绝对权益 "x3lQ  
absolute order of discharge 绝对破产解除令 Q0&H#xgt  
absolute profit margin 绝对利润幅度 cVv;Jn  
absolute value 实值;绝对值 p$PKa.Y3  
absolutely vested interest 绝对既得权益 )i !o8YB  
absorbed cost 已吸收成本;已分摊成本 YbTxn="_  
absorption 吸收;分摊;合并 TrLu~4  
absorption rate 吸收率;摊配率;分摊率 U$_xUG  
ACB Finance Limited 亚洲商业财务有限公司 ~ xft  
acceptable form of reciprocity 合理的互惠条件 Hm%;=`:'  
acceptable rate 适当利率;适当汇率 rvnT6Ve  
acceptance agreement 承兑协议 A'jP7 P  
acceptance for honour 参加承兑 a{ ?`t|  
acceptor 承兑人;接受人;受票人 e> (<eu~P  
acceptor for honour 参加承兑人 kPF9Z "l  
accident insurance 意外保险 2vAQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 =o&>fw  
accident insurance scheme 意外保险计划 a2 Y;xe  
accident year basis 意外年度基准 o]; [R  
accommodation 通融;贷款 ( 5tvfz%  
accommodation bill 通融票据;空头票据 G0^2Wk[  
accommodation party 汇票代发人 6~1|qEe6I  
account balance 帐户余额;帐户结余 ~TS y<t~%-  
account book 帐簿 gx\&_) w N  
account collected in advance 预收款项 Il= W,/y  
account current book 往来帐簿 )u/yF*:n  
account of after-acquired property 事后取得的财产报告 6^%68N1k  
account of defaulter 拖欠帐目 dIRm q+d^  
account payable 应付帐款 FRg^c kb"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 l}] t~!X=  
account receivable 应收帐款 5[* qi?w=  
account receivable report 应收帐款报表 S$Q8>u6Wk  
account statement 结单;帐单;会计财务报表 v?& -xH-S  
account title 帐户名称;会计科目 XgLL!5`  
accountant's report 会计师报告 gG-BVl"59  
Accountant's Report Rules 会计师报告规则 %we u 1f  
accounting and auditing procedure 会计与审计程序;会计与核数程序 J|w\@inQ  
Accounting Arrangements 《会计安排》 V>A .iim  
accounting basis 会计基础 n~A%q,DmF  
accounting by Official Receiver 破产管理署署长呈交的帐目 x)rM/Kq  
Accounting Circular 《会计通告》 {j:hod@-:5  
accounting class 会计类别 <xgTS[k  
accounting date 记帐日期;会计结算日期 PzA|t;*  
accounting for money 款项核算 ~~SwCXZ+b^  
Accounting Officer 会计主任 >i5acuth  
accounting period 会计报告期;会计期 ;S57w1PbVA  
accounting policy 会计政策;会计方针 &:, dJ  
accounting practice 会计惯例 0Sgaem`  
accounting principle 会计准则 :yeq(o K,  
accounting record 会计记录 dv.(7Y7.x  
accounting report 会计报告 b+f'[;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mxz-4.  
Accounting Society of China 中国会计学会 BbgnqzU  
accounting statement 会计报表 =y/8 ^^  
accounting system 会计制度;会计系统 S%yd5<%_  
accounting transaction 会计事项;帐务交易 3>R#zJf  
accounting treatment 会计处理 yjhf   
accounting year 会计年度 :&:JTa1cv  
accretion 增值;添加 mw='dFt  
accrual 应计项目;应累算数目 IuNiEtKx  
accrual basis 应计制;权责发生制 &<UMBAS  
accrual basis accounting 应计制会计;权责发生制会计 c2e tc8  
accrue 应累算;应计 ?zQA  
accrued benefit 应累算利益 TJ1+g \  
accrued charges 应计费用 M $Es%  
accrued cumulative preference share dividend 应累算的累积优先股股息 )w0AC"2O~  
accrued expenses 应累算费用 p TeOW9  
accrued interest payable 应付利息;应计未付利息 o9F/y=.r=  
accrued interest receivable 应收利息;应计未收利息 K00 87}H  
accrued right 累算权益 s;64N'HH  
accruing profit 应累算的利润 /C4^<k\  
accumulated fiscal reserve 累积财政储备 <K8\n^i~c  
accumulated profit 累积利润;滚存溢利 sK7+Q  
accumulated reserve 累积储备 @O[}QB?/fi  
accumulation of surplus income 累积收益盈余 iv>SsW'p_  
acquired assets 既得资产 =9"W@n[>W  
acquisition 收购;购置;取得 T)Y=zIQ1]7  
acquisition cost 购置成本 hNd}Y'%V  
acquisition expenses 购置费用 lhw()u  
acquisition of 100% interest 收购全部股权 w Axrc+  
acquisition of control 取得控制权 /yZQ\{=  
acquisition of fixed assets 购置固定资产 VxXzAeM  
acquisition of shell “买壳” DBT&DS  
acquisition price 收购价 ^9 ePfF)5  
act of God 天灾 F$hY KT2|  
acting partner 执事合伙人 FxVZ[R  
active market 买卖活跃的市场;交投畅旺的市场;旺市 kn>$lTHQ  
active partner 积极参与的合伙人 8`fjF/  
active trading 交投活跃 yq NzdzX  
actual circulation 实际流通 Wh%ucX&  
actual cost 实际成本 RW}"2  
actual expenditure 实际开支;实际支出 yRiP{$E  
actual income 实际入息;实际收入;实际收益 &'DU0c&  
actual market 现货市场 ^ 8@Iyh  
actual price 现货价;实际价格 |'{zri|A"  
actual profit 实际利润 ##EYH1P]  
actual quotation 实盘;实际价位;实际报价 hYM@?/(q  
actual year basis 按实际年度计算 Xa[?^P  
actuals 实货 dVFf.  
actuarial investigation 精算调查 ODC8D>ZYl  
actuarial principle 精算原则 tX"Th'Qi  
actuarial report 精算师报告 yZ7,QsEsN  
Actuarial Society of Hong Kong 香港精算学会 HfvTxaK  
actuarial valuation 精算师估值 Ns[ym>x#2  
actuary 精算师 HjGyj/78w  
ad referendum agreement 暂定协议;有待覆核的协定 I<8sI%,s  
ad valorem duty 从价税;按值征税 8G5m{XTS(  
ad valorem duty system 从价税制 hDp6YV,q  
ad valorem fee 从价费 ^4`Px/&  
ad valorem tariff 从价关税 =@8H"&y`  
additional allowance 额外免税额 * C6a?]  
additional amount for unexpired risk 未过期风险的额外款额 i![dPM  
additional assessable profit 补加应评税利润 (>I`{9x>6  
additional assessment 补加评税 l+g9 5m jP  
additional commitment 额外承担 y(=#WlK }  
additional commitment vote 额外承担拨款 L0tAgW!@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3neIR@W  
additional dependent parent allowance 供养父母额外免税额 &g~ wS@  
additional provision 额外拨款 KhW;RD  
additional stamp duty 附加印花税 & _g TD  
additional tax 补加税罚款;补加税款 u*#ZXW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GKFq+]W  
adjudged bankrupt 被裁定破产 sPb=82~z  
adjudicated bankrupt 裁定破产人 e4z1`YLsG  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 't9hXzAfW  
adjudication of bankruptcy 裁定破产;宣告破产 _+^ 2^TW  
adjudication of insolvency 裁定无力偿还债务 wj1{M.EF\  
adjusted actual 经调整的实数;调整后的实数 m~D&gGFt  
adjusted current assets 经调整的流动资产;调整后的流动资产 ?&^?-S% p  
adjusted figure 经调整的数字;调整后的数额 a /:@"&Y  
adjusted liabilities 经调整的负债;调整后的负债 { vN}<f`  
adjusted loss 经调整的亏损;调整后的亏损 "/nNM{^  
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 !E-Pa5s  
adjusted profit 经调整的利润;调整后的利润 $Tb G+Eb8  
adjusted surplus 经调整的盈余额;调整后的盈余额 a<A+4uXyD  
adjusted value 经调整的价值;调整后的价值 &%_& 8DkG  
adjustment 调整;修订;理算〔保险〕 T1r3=Y4  
adjustment centre 调剂中心 WMBm6?54  
adjustment lag 调整过程的时间差距;调整时差 u]ZqOJXxu  
adjustment mechanism 调整机制 bQZ*r{g  
adjustment of loss 亏损调整 5zIAhg@o:q  
adjustment process 调整过程;调整程序 i]#+1Hf  
adjustment range 调整幅度 6Kj'Zy VL  
administered exchange rate 受管制汇率 Y&^P"Dw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1 `7<2w  
administration expenses 行政费用 E3*\ ^Q_  
administration fee 手续费;行政费 ,~);EC=`  
administration in bankruptcy 破产管理 XJ0oS32_wK  
administration order 遗产管理令 CY& hIh~S@  
administrator 管理人;遗产管理人 j}AFE  
administrator of the estate 遗产管理人 bLnrbid  
admission of debt 债项承认书 PccB]  
admission of proof 接纳债权证明 PDLpNTBf  
advance 放贷款项;垫付款项;预支款项;预付款项 {h KjD"?  
advance account 暂支帐目;预付款帐户 ?9X&tK)E-  
advance compensation 预付补偿金 ne>g?"Pex{  
advance from shareholder 股东垫款 LjH*rjS4  
advance pending reimbursement 预支以待日后付还 i"j(b|?e  
advanced economy 先进经济体系 pW]4bx@E  
advancement 预付;预付财产 gXH[$guf  
advances warrant 垫款令 ;=< ^0hxer  
advancing 贷出 ~Gqno  
adverse balance 逆差 5c;h &  
adverse exchange 逆汇 Zv_jy@k  
advertisement addressed to shareholders 在报章刊登的致股东通告 C P3<1~  
advice for collection 托收通知书 er.CDKD%L  
advice of drawing 提款通知书;汇票通知书 :vL1}H<  
advice of payment 付款通知 1H,g=Y4f%  
Advisory Committee [Securities and Futures Commission] x#N-&baS  
谘询委员会〔证券及期货事务监察委员会〕 `:eViVl6e  
Advisory Committee on Diversification 经济多元化谘询委员会 ,JEbd1Uf  
affidavit 誓章;遗产申报誓章 jkF8\dR  
affidavit of no receipt 述明无收款的誓章 :EtMH(  
affiliate 联号;联营公司;附属公司 G8IY#  
affiliated company 附属公司;联号;联营公司 1'4J[S\cM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e62Dx#IY  
affordability 负担能力 O3.C:?;x  
African Development Bank [AfDB] 非洲开发银行 ]}UgS+g>$  
after-acquired property 事后取得的财产 TFepxF  
after-hours dealing 市后交易 CVi`bO4\  
after-tax profit 税后盈利;税后利润;税后溢利 Ce'pis   
agency agreement 代理协议 3},Zlu  
agency expenses 代理机构的开支 sK 2 e&  
agency fee 代理费 9%IlW  
Agency Law 《代理法》 Q#Y k?Kv~  
agent 代理人;承销人 jb /8?7  
agent of company 公司代理人 4{qB X?  
agent's fee 代理人费;经纪费 i\H+X   
aggregate 总计;总数;总体数字 XTDE53Js&  
aggregate amount 总款额;总额 ;p ]y)3  
aggregate assets and liabilities 总体资产与负债 w&BGJYI  
aggregate at constant price 按固定价格计算的总体数字 E&B{5/rv  
aggregate demand 总需求 to6;?uC+|i  
aggregate gross position 总持仓量 u7;~  
aggregate limit 总限额 X[W]=yJJ  
aggregate of salaries tax 合计薪俸税 ]=!P(z|  
aggregate performance 总体表现;总体业绩 k?VQi5M  
aggregate supply 总体供应 D0;tcm.$  
aggregate surplus 总盈余 rQP"Y[  
aggregate total 整体总额 @:x"]!1  
aggregate value 总值;合计价值 Q!M)xNl/  
aggregated basis 合计基准 *wV[TKaN  
aggregated net chargeable income 合计应课税入息实额 )nu~9km3  
aggregation 合并计算;合计;总和 <TNk?df7  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^\:2}4Uj_  
aggregation of property 财产的总和 (H?ZSeWx  
agio 差价;贴水 Z7jX9e"L  
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》 o;[bJ Z\^x  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [k]|Qi nk  
《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》 nVD Xj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yn9j-`  
《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》 A.Bk/N1G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &gc `<kLu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hFvi 5I-b  
agreement for a settlement 授产协议 r?l;I3~  
agreement for assignment 转让协议 iQ^: ])m>  
agreement for sale 售卖协议;买卖协议 =w<v3wWN4  
agreement for sale and purchase 买卖协议 _N3}gFh>  
agreement for the payment of interest 支付利息协议 %q_Miu@  
agreement for the repayment of money 还款协议 9YF$CXonE=  
agreement of reinsurance 再保险协议 s T3p>8n  
Agricultural Bank of China 中国农业银行 :Y)to/h  
air passenger departure tax 飞机乘客离境税 (RXS~8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D*vm cSf  
airport tax 机场税 Pj7gGf6v  
alcohol duty 酒精税 CQODXB^  
alienation 让与;让渡;转让 ;T ZGC).6  
alimony 生活费;赡养费 `dJDucD  
All Ordinaries Index [AOI] 所有普通股指数 ["3df>!f  
all risks 全险;综合险 Poa?Ej  
All Sales Record for Stock Market 《股票市场成交报告》 =z:U~D  
Allied Capital Resources Limited 新联财务有限公司 P ,K\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H:a|x#"  
allocation letter 拨款信件 AH.9A_dG  
allocation of fund 分配款项;预留款项 xfSG~csoz  
allocation of profit 利润分配;溢利分配 *rqm8z50a  
allocation warrant 拨款令 R#4 ^s  
allotment 分配;配股 2r ];V'r  
allotment notice 股份配售通知;配股通知 zL s^,x  
allotment of shares 股份分配 j.3o W  
allowable 可获宽免;免税的 {aN(d3c  
allowable business loss 可扣除的营业亏损 )%du@a8  
allowable expenses 可扣税的支出 }gsO&g"8  
allowance 免税额;津贴;备抵;准备金 "uu)2Xe  
allowance for debts 债项的免税额 ]2+g&ox4'  
allowance for depreciation by wear and tear 耗损折旧免税额 r3I,11B  
allowance for funeral expenses 殡殓费的免税额 4Y tk!oS`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Xy#V Q{!  
allowance for repairs and outgoings 修葺及支出方面的免税额 JZ`L%  
allowance to debtor 给债务人的津贴 .#^0pv!  
alteration of capital 资本更改 xKp0r1}  
alternate trustee 候补受托人 L)-*,$#<oW  
amalgamation 合并 n_$yV:MuT!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j"<Y!Y3  
ambit of charges 征税范围;收费范围 h'^FrWaU/  
amended valuation 经修订的估值 ~SV Q;U)-  
American Commodities Exchange 美国商品交易所 =LZ>s u  
American Express Bank Limited 美国运通银行 2/tb6' =  
American Stock Exchange 美国证券交易所 B[NJ^b|  
amortization 摊销 1&|Dsrj  
amount due from banks 存放银行同业的款项 <<3+g"enno  
amount due from banks abroad 存放海外银行同业的款项 \Tq "mw9P  
amount due from holding companies 控股公司欠款 7o{*Z  
amount due from local banks 存放本港银行同业的款项 "@/ba!L+  
amount due to banks 银行同业的存款 v`)m">e*w  
amount due to banks abroad 海外银行同业的存款 Bt>}LLBS2  
amount due to holding companies 控股公司存款 Sa] mm/ G  
amount due to local banks 本港银行同业的存款 &]nd!N  
amount due to outport banks 外埠银行同业的存款 oA3d^%(c  
amount for note issue 发行纸币的款额 |}qjqtZ  
amount of bond 担保契据的款额  a@|.;#FF  
amount of consideration 代价款额 R @r{  
amount of contribution 供款数额 g'G8 3F  
amount of indebtedness 负债款额 3kLOoL?  
amount of principal of the loan 贷款本金额 Riql,g/  
amount of rates chargeable 应征差饷数额 9YSVK\2$  
amount of share capital 股本额 |vy]8?Ak  
amount of sums assured 承保款额 <`JG>H*B6  
amount of variation 变动幅度 0|2%#  E  
amount of vote 拨款数额 *5wv%-  
amount payable 应付款额 3c 28!3p  
amount receivable 应收款额 Qp&?L"U)2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !b%,'fy)  
analysis 分析 F7 uhuqA]N  
ancillary risk 附属风险 +)-d_K.(k  
annual account 周年帐目;周年帐目报表;年度决算;年结 -Uf4v6A  
annual accounting date 年结日期 II#  
annual allowance 每年免税额;年积金;年度津贴;年津 /8p&Qf>lJ1  
annual balance 年度余额 f-vK}'Z`,  
annual disposable income 每年可动用收入 * NMQ  
annual estimates 周年预算 z\[(g  
annual fee 年费 silp<13HN  
annual general meeting 周年大会 DS 1JF  
annual growth rate 年增率;每年增长率 #v qz{R~nM  
annual long-term supplement 长期个案每年补助金 uAb 03Q  
annual pensionable emolument 可供计算退休金的年薪 k E_ky)  
annual report 年报 ry,}F@P&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T` ;k!F46  
annual return 周年报表;周年申报表;每年报税表格 JfKg_&hM  
Annual Return Rules 《周年报表规则》 $Z7:#cZ Y  
annual review of consumer prices 每年消费物价回顾 |B1Af  
annual roll-forward basis 逐年延展方式 !?r/ 4  
annual salary 年薪 Bi_J5 If  
annual statement 年度报表;年度决算表 9&(.x8d,a  
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 3^H/LWx`{]  
annuitant 年金受益人 ork|yj/A  
annuity 年金 ZPYH#gC& T  
annuity contract 年金合约 jmPp-} tS7  
annuity on human life 人寿年金 !'PlDGD  
antecedent debt 先前的债项 t|".=3%G  
ante-dated cheque 倒填日期支票 <"ae4  
anticipated expenditure 预期开支 14u^[M" U  
anticipated net profit 预期纯利 2^bgC~2C1  
anticipated revenue 预期收入 ./!KE"!  
anti-inflation measure 反通货膨胀措施 ^=#!D[xj>  
anti-inflationary stance 反通货膨胀立场 q/J3cXa{K  
apparent deficit 表面赤字 8AX3C s_G  
apparent financial solvency 表面偿债能力 g!5#,kJM  
apparent partner 表面合伙人 0sabh`iQ^  
application for personal assessment 个人入息课税申请书 c V(H<"I  
application of fund 资金应用 ]84YvpfW  
application to release as liquidator and to destruct the books of accounts and documents ;Yu>82o.:  
申请免除清盘人职务及毁灭帐簿与文件 -~0'a  
appointed actuary 委任精算师 GsRt5?X/*  
appointed auditor 委任核数师;委任审计师 }u7D9_KU  
appointed trustee 委任的受托人 \"bLE0~  
appointer 委任人 z{V8@q/  
apportioned pro rata 按比例分摊 T;%+]:w<  
apportionment 分配;分摊 %rFllb7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E$&;]a  
apportionment formula 分摊方程式 .)nCOwR6p  
apportionment of estate duty 遗产税的分摊 ;l#?SYY  
appraisal 估价;评估 (T2<!&0 @  
appreciable growth 可观增长 dff#{  
appreciable impact 显着影响 :9O|l)N)W=  
appreciable increase 可观增长 o7QK8#  
appreciation 增值;升值 tQ6|PV  
appreciation against other currencies 相对其他货币升值 -sD:+Te  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !z.^(Tj  
appreciation tax 增值税 :`j"Sj !t3  
appropriation 拨款;拨用;拨付 *U2Ck<"]  
appropriation account 拨款帐目 8\u;Wf  
Appropriation Bill 拨款法案 e7wKjt2fy  
appropriation-in-aid system 补助拨款办法 6z`8cI+LRw  
approved assets 核准资产 '&{(:,!B  
approved basket stock 认可一篮子证券  z8tt+AU  
approved budget 核准预算 X &09  
approved charitable donation 认可慈善捐款 aEZJNWv  
approved charitable institution 认可慈善机构 p?KCVvx$  
approved currency 核准货币;认可货币 \ /sF:~=  
approved estimates 核准预算 t>-XT|lV  
approved estimates of expenditure 核准开支预算 2"_ 18l.  
approved overseas insurer 核准海外保险人 ;p.j  
approved overseas trust company 核准海外信托公司 Cb<~i  
approved pooled investment fund 核准汇集投资基金 tl2Lq0  
approved provident fund scheme 认可公积金计划 9`E-dr9  
approved provision 核准拨款 q2D`1nT  
approved redeemable share 核准可赎回股份 ;?#i]Bh>S  
approved regional stock 认可地区性证券  6.vNe  
approved retirement scheme 认可退休金计划 r6<ArX$Yl  
approved subordinated loan 核准附属贷款 }" g@E-]N  
arbitrage 套戥;套汇;套利 dfXV1B5  
arbitrageur 套戥者;套汇者 q w"e0q%)  
arbitrary amount 临时款项 G+;g:_E=  
arrangement 措施;安排;协定 @D2`*C9  
arrears 欠款 Dj/Q1KY$m  
arrears of pay 欠付薪酬 -1#e^9Ve\  
arrears of revenue 逾期未收税款;逾期未收的帐项 Vc{/o=1u  
articles of association 组织章程;组织细则;组织章程细则 Wa@6VY  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $t%"Tr  
ascertainment of profit 确定利润 *E$H;wKs8  
"Asia Clear" “亚洲结算系统” @$_rEdwi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PwRNBb}6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 M~#5/eRX  
Asian Development Fund [ADF] 亚洲发展基金 WJP`0f3  
Asian dollar bond 亚洲美元债券 pvI&-D #}  
Asian dollar market 亚洲美元市场 '$lw[1  
Asian dollar rate 亚洲美元利率 d9ZDpzx B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7=AO^:=bx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9n-RXVL+  
asked price 沽盘;喊价;索价;卖方报价 <`^>bv9  
assessable income 应评税入息 )vxVg*.Ee  
assessable loss 应评税亏损 30e(4@!4vW  
assessable profit 应评税利润 $K;_Wf  
assessable value 应评税值 ?m`R%>X"  
assessed profit 估定利润 1Q3%!~<\s  
assessed value 经评估价值 Es_ SCWJ  
assessment 评税;评定;估价;评税单 [UUM^!1  
assessment number 评税编号;估价编号 2I9{+>k  
assessment of additional tax 补加税评税 #{.pQi})  
assessment of performance 业绩评估;实绩评价 a^(S!I  
Assessor 评税主任 8j({=xbg&  
asset price bubbles 资产价格泡沫 ?yda.<"g9Y  
asset-backed securities 具资产保证的证券 ,|=iv  
assets accretion 资产增值 )yfOrsM  
assets and liabilities 资产与负债 >0[qi1  
assets betterment statement 资产递增表;资产改进表 9LUP{(uq  
assets lending 实物放款;有抵押贷款 +G>aj '\M|  
assets of the company passing on the death 死者去世时转移的公司资产 v #zfs'  
assets pledged as security for liabilities 用作负债抵押的资产 p=je"{  
assets portfolio 资产投资组合 ?d,acm  
assets price 资产价格 =W97|BIW,  
assets quality 资产质素 uBV^nUjS"m  
assets realization 资产变现 KX&Od@cQ$  
assets refinancing arrangement 资产再集资安排 )i?{;%^  
assets securitization 资产证券化 C&qDvvk  
assets situated outside Hong Kong 在香港以外地方的资产 gqKC4'G0  
assets stripping 削减资产;拆卖资产 1mkQ"E4  
assets value 资产值 zcbA)  
assignee 承让人 9;'>\ImI  
assignment 转让;转让书;转让契 V~tu<"%  
assignment of interest 权益转让 E9 :|8#b  
assignment of letters patent and trade mark 专利证书及商标转让 Xb8:*Y1'  
assignment of property 物业转让;物业转让书 Q|zE@nLS  
assignment right 转让权 }6b7a1p  
assignor 转让人 5[0l08'D  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 j.e`ip  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L.R\]+$U2  
associate member 附属会员  k,o=1I  
associated body corporate 相联法人团体 H>Iet}/c   
associated company 相联公司;联属公司 rYP8V >  
associated corporation 相联法团 &St~!y6M?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ueS[sN!  
公认会计师公会〔英国〕 cviN$oL  
Association of Futures Exchange Brokers 香港期货经纪协会 '{1W)X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;FIMCJS  
association of underwriters 承保人组织 vs)HbQ  
assumption of control 接管 jtlDSf#  
assurance 担保;保险;转易;转易书 fNmG`Ke  
assurance of interest 权益的转易 a93d'ZE-X  
at 19XX price 按一九XX年价格计算 0VWCm( f-  
at a discount 按赔价计算;按贴水价格计算;打折扣 C=pPI  
at a premium 按溢价计算;按升水价格计算 ^.B `Z{Jb  
at call 通知付款;按通知 )yz9? ]a  
at constant market price 按固定市价计算 J_)z:`[yE  
at constant price 按固定价格计算 ! S$oaCxM  
at cost 按成本计算 Ve')LY<  
at current market price 按当时市价计算;按现时市价计算 9X*eE  
at current price 按当时价格计算;按现时价格计算 J,&`iL-  
at factor cost 按要素成本计算;按生产要素成本计算 ) J:'5hz  
at money-of-the-day price 按付款当日价格计算 Uzm[e%/`  
at or better 按指定或较佳价位〔买卖指令〕 )x5$io   
at par 按面值计算;平价 "m\UqQGX  
at sight 见票即付 3IRRFIiO  
at the close 按收市盘 cC(ubUR  
at the opening 按开市盘 B "s8i{Vm  
attestation 见证;见证条款 @[Jt~v  
at-the-money option 平价期权 u"CIPc{Sr  
attorney 受权人;受托代表人 1&>nL`E[3  
attornment 新拥有人承认书 ~6Ee=NaLzP  
attributable profit 可归属利润 S]e~)I gO  
attributable share value 可归属股份价值 +A&IxsTq5=  
Auckland Stock Exchange 奥克兰证券交易所 Rqd%#v  
auction 拍卖 +{ ,w#@  
auctioneer 拍卖商 S'H0nJ3  
audit 审计;核数 c Gaz$=/  
Audit Commission 审计署 _|Kv~\G!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'AlSq:gZ  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 .w*{=x0k  
audit review 帐目审查 oW\7q{l2)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;zxlwdfcr'  
audited account 审计帐目;经审计的帐目 E.Gh@i  
audited annual account 经审计的周年帐目 =6q*w^ET  
audited balance sheet 经审计的资产负债表 >8{`q!=|~  
auditor 核数师;核数主任;审计师 XiZ Zo  
auditor's certificate 核数师证明书;审计师证明书 2+G:04eS,e  
auditor's report 核数师报告;审计师报告 He$mu=$q{  
Aussie bond 澳元债券 R'a5,zEo/  
austerity budget 紧缩预算 F.* snF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (J) Rs`_  
Australia All Ordinaries Index 澳洲所有普通股票指数 IbNTdg]/F`  
Australian Dollar [AUD] 澳元 ,:Ix s^-  
Australian Options Market 澳大利亚期权市场 Cg%I)nz  
Australian Securities Commission 澳洲证券事务监察委员会  PtVNG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t+TbCe  
Australian Stock Exchange 澳大利亚证券交易所 :Y)kKq d  
Austrian Schilling [ATS] 奥地利先令 a[{QlD^D  
authentication 认证;鉴证 QW"6]  
authority to purchase 委托购买证;委购书 :Pp;{=J  
authorization 认可;核准;授权;授权书 *#{.\R-D  
authorization by direction 指示授权 A?Hjz%EcW  
authorization by instruction 指令授权 |LGNoP}SA  
authorization by warrant 令状授权 {II7%\ya  
authorization of unit trust 单位信托的认可 MBTt'6M  
authorized agent 指定代理人 o3[sF  
authorized capital 法定资本 cX]{RVZo-/  
authorized clerk 出市员 {XUfxNDf  
authorized dealer 认可交易商 pQ2)M8 gf  
authorized financial institution 认可财务机构 b42pLbpe'E  
authorized fund 认可基金 N?<@o2{  
authorized fund house 获授权的基金公司;认可基金公司 8GAQVe^$-  
authorized institution 认可机构 QvQf@o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 u5)A+.v  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y:``|*+  
authorized insurer 获授权保险人;获认可承保人 g!|E!\p  
authorized investment 特准投资项目 Gw\HL  
authorized person 获授权人 &CP@] pi9L  
authorized representative 获授权代表 .g`*cDW^=  
authorized share capital 法定股本 :phD?\!w8t  
automated quotation system 自动报价系统 %a6]gsiv2<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9P >S[=  
自动交易系统〔香港期货交易所有限公司〕 OL9C #er  
automatic adjustment mechanism 自动调整机制 =$z$VbBv  
automatic adjustment system 自动调整系统 s&_O2(l  
Automatic Clearing House 自动票据交换所 7JwWM2N?V  
automatic exchange rates accumulation system 自动化汇率累集系统 S2GBX1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?g*T3S"  
automatic teller machine [ATM] 自动柜员机 HyYQQ  
autopay 自动转帐 i3WmD@  
available assets 可用资产 u2\qg;dP  
available fiscal reserve 现存财政储备 =}o>_+"  
available profit 可用利润 \ A UtGP  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 c\rbLr}l)  
average 平均;平均数;海损 5pyvs;As  
average basic salary 平均基本薪金 <T% hfW  
average consumer expenditure 平均消费开支;一般消费开支 uV:uXQni``  
average cost 平均成本 7[<sl35  
average cost of land production 增辟土地平均成本 &,kB7r"  
average daily turnover 平均每日成交额 I;4CvoT  
average daily wage rate 平均每日工资率 }AfPBfgC1z  
average expenditure pattern 平均开支模式 I; }%k;v6  
average growth rate 平均增长率 "RX5] eJc\  
average net fixed assets 固定资产平均净值 iOXP\:mPo  
average of relatives 相对价格平均数 $u.T1v  
average price 平均价格 oK1[_ko|  
average propensity to consume 平均消费倾向;一般消费倾向 i|noYo_Ah\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 -&$%m)wN  
average rate 平均率 R;,HtN  
average revenue 平均收入;平均收益 Gqc6).tn  
average stock 平均库存;平均存货 H+&w7ER  
average yearly rent 平均年租 BRLU&@G`1  
avoidance of double taxation 避免双重课税 dw}3B8]  
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 utS M x(  
sO-R+G/^7  
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