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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: !UFfsNiXZ  
A share A股;甲类股份 W_0>y9?  
abatement of tax 减税;减扣免税额 :d ~|jS  
ABN AMRO Bank N.V. 荷兰银行 (Vo>e =q  
above-the-line expenditure 线上项目支出;经常预算支出  & y<ZE  
above-the-line receipt 线上项目收入;经常预算收入 jsNF#yE>  
ABSA Asia Limited 南非联合亚洲有限公司 Wh&8pH:  
absolute change 绝对数值变更 L/"0ws_  
absolute expenditure 实际开支 o/ui)U_   
absolute guideline figure 绝对准则数字 Y#g4$"G9  
absolute interest 绝对权益 \W%UZs  
absolute order of discharge 绝对破产解除令 u ElAnrm  
absolute profit margin 绝对利润幅度 '= l[;Q^Q  
absolute value 实值;绝对值 m*mm\wN5  
absolutely vested interest 绝对既得权益 |ae97 5  
absorbed cost 已吸收成本;已分摊成本 EM\'GW  
absorption 吸收;分摊;合并 Q,80Hor#J  
absorption rate 吸收率;摊配率;分摊率 IgC}&  
ACB Finance Limited 亚洲商业财务有限公司 s|D>-  
acceptable form of reciprocity 合理的互惠条件 W\18{mbuy  
acceptable rate 适当利率;适当汇率 (ND4Q[*6  
acceptance agreement 承兑协议 1h.)#g?{  
acceptance for honour 参加承兑 }.z&P'  
acceptor 承兑人;接受人;受票人 umdG(osR  
acceptor for honour 参加承兑人 T~b>B`_  
accident insurance 意外保险 29reG,>  
Accident Insurance Association of Hong Kong 香港意外保险公会 w |l1'   
accident insurance scheme 意外保险计划 KM`eIw>8  
accident year basis 意外年度基准 }2ZsHM^]%  
accommodation 通融;贷款 f  nI|  
accommodation bill 通融票据;空头票据 bO<CR  
accommodation party 汇票代发人 1 E22R  
account balance 帐户余额;帐户结余 @u1zB:  
account book 帐簿 v(p mI b{  
account collected in advance 预收款项 ]^6c8sgnR  
account current book 往来帐簿 o-o'z'9  
account of after-acquired property 事后取得的财产报告 Wq^qpN)5Y  
account of defaulter 拖欠帐目 w^]6w\p  
account payable 应付帐款 d:F @a  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hUm'8)OJ  
account receivable 应收帐款 d[;.r  
account receivable report 应收帐款报表 w4fW<ISg  
account statement 结单;帐单;会计财务报表 +kFxi2L6  
account title 帐户名称;会计科目 ,6r{VLN  
accountant's report 会计师报告 gkHNRAL  
Accountant's Report Rules 会计师报告规则 cCR+D.F  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pFJB'=c  
Accounting Arrangements 《会计安排》 k#5}\w!  
accounting basis 会计基础 c5mZG7-  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~(]0k.\  
Accounting Circular 《会计通告》 #Z5}2soA  
accounting class 会计类别 2ZQ}7`Y  
accounting date 记帐日期;会计结算日期 C{d7J'Avk  
accounting for money 款项核算 sCu+Lg~f  
Accounting Officer 会计主任 aj}(E +  
accounting period 会计报告期;会计期 1@lJonlF  
accounting policy 会计政策;会计方针 |`jjHuQ;  
accounting practice 会计惯例 Zy09L}59P  
accounting principle 会计准则 l{D'uI[&  
accounting record 会计记录 M2U&?V C!  
accounting report 会计报告 rLX4jT^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *cO sv  
Accounting Society of China 中国会计学会 j+HHQd7Y  
accounting statement 会计报表 'KPASfC  
accounting system 会计制度;会计系统 a/< Csad  
accounting transaction 会计事项;帐务交易 f0T ,ul,  
accounting treatment 会计处理 1 1cWy+8D  
accounting year 会计年度 5pn)yk~  
accretion 增值;添加 @'=Uq  
accrual 应计项目;应累算数目 (xq%  
accrual basis 应计制;权责发生制 ?h1H.s2X  
accrual basis accounting 应计制会计;权责发生制会计 }ZqW@ -  
accrue 应累算;应计 z'`y,8Y1l  
accrued benefit 应累算利益 F0690v0mB[  
accrued charges 应计费用 :g.46dp4  
accrued cumulative preference share dividend 应累算的累积优先股股息 Sua[O$  
accrued expenses 应累算费用 ^OErq&`u  
accrued interest payable 应付利息;应计未付利息 "HXYNS>  
accrued interest receivable 应收利息;应计未收利息 Dnc<sd;  
accrued right 累算权益 xGI, Lk+  
accruing profit 应累算的利润 ?@n/v F  
accumulated fiscal reserve 累积财政储备 ,$eK-w  
accumulated profit 累积利润;滚存溢利 <`0h|m'U  
accumulated reserve 累积储备 mZUfn%QXb(  
accumulation of surplus income 累积收益盈余 3 LdQ]S  
acquired assets 既得资产 -Qn=|2Mm?  
acquisition 收购;购置;取得 )P|[r  
acquisition cost 购置成本 n k2om$nN  
acquisition expenses 购置费用 q5 L51KP2  
acquisition of 100% interest 收购全部股权 vaon{2/I  
acquisition of control 取得控制权 gI8Bx]  
acquisition of fixed assets 购置固定资产 tbO H#|  
acquisition of shell “买壳” lKgKtQpi  
acquisition price 收购价 Dn>%%K@0  
act of God 天灾 LF0sH)e]  
acting partner 执事合伙人 vO;I(^Q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]#.]/f >-  
active partner 积极参与的合伙人 Ks\ NE=;5  
active trading 交投活跃 d9n?v)<v  
actual circulation 实际流通 b<]n%Q'n  
actual cost 实际成本 RNQK  
actual expenditure 实际开支;实际支出 hTbI -u7BF  
actual income 实际入息;实际收入;实际收益 sZLT<6_B  
actual market 现货市场 ?,yj")+  
actual price 现货价;实际价格 i{I~mrm/'\  
actual profit 实际利润 VS&TA>  
actual quotation 实盘;实际价位;实际报价 Sc7U |s  
actual year basis 按实际年度计算 4l&g6YneX  
actuals 实货 `|Or{ih  
actuarial investigation 精算调查 !!o8N<NU  
actuarial principle 精算原则 mYU9 trHV  
actuarial report 精算师报告 wR{'y)$  
Actuarial Society of Hong Kong 香港精算学会 $TI5vhQ  
actuarial valuation 精算师估值 A 8 vbQ  
actuary 精算师 6&bIXy  
ad referendum agreement 暂定协议;有待覆核的协定 !a~`Bs$'jr  
ad valorem duty 从价税;按值征税 i%6;  
ad valorem duty system 从价税制 al`3Lu0  
ad valorem fee 从价费 kapC%/6"  
ad valorem tariff 从价关税 :eZh'-c?  
additional allowance 额外免税额 `CeJWL5{  
additional amount for unexpired risk 未过期风险的额外款额 |7#[ (%D!  
additional assessable profit 补加应评税利润 b$eXFi/  
additional assessment 补加评税 t^ZV|s 1  
additional commitment 额外承担 }y%oT P&  
additional commitment vote 额外承担拨款 [le)P$#z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ai*f F  
additional dependent parent allowance 供养父母额外免税额 i>[_r,-\[  
additional provision 额外拨款 u=YX9Mo!  
additional stamp duty 附加印花税 vF?5].T  
additional tax 补加税罚款;补加税款 [ 4;Ii  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 HV/cc"  
adjudged bankrupt 被裁定破产 dik9 >*"|o  
adjudicated bankrupt 裁定破产人 ` \A(9u*  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 TO-$B8*nq  
adjudication of bankruptcy 裁定破产;宣告破产 srV.)Ur  
adjudication of insolvency 裁定无力偿还债务 .IJ_jt-^d  
adjusted actual 经调整的实数;调整后的实数 7u[j/l,  
adjusted current assets 经调整的流动资产;调整后的流动资产 Gy[O)PEEh  
adjusted figure 经调整的数字;调整后的数额 N4*G{g  
adjusted liabilities 经调整的负债;调整后的负债 oBUxKisW  
adjusted loss 经调整的亏损;调整后的亏损 pMs AyCAk  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 2r%lA\,h$  
adjusted profit 经调整的利润;调整后的利润 W(hMft%  
adjusted surplus 经调整的盈余额;调整后的盈余额 z]3 `*/B  
adjusted value 经调整的价值;调整后的价值 F,5r9^,_  
adjustment 调整;修订;理算〔保险〕 [TCP-bU  
adjustment centre 调剂中心 "z<azs  
adjustment lag 调整过程的时间差距;调整时差 MC,>pR{  
adjustment mechanism 调整机制 u`(- -  
adjustment of loss 亏损调整 =YG _z^'  
adjustment process 调整过程;调整程序 Z#.f&K )xX  
adjustment range 调整幅度 45&8weXO:'  
administered exchange rate 受管制汇率 bZx!0>h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H_?o-L?+  
administration expenses 行政费用 VtOZ%h[#  
administration fee 手续费;行政费 >q7BVF6V |  
administration in bankruptcy 破产管理 _ %%Z6x(  
administration order 遗产管理令 ]m#5`zGK1|  
administrator 管理人;遗产管理人 e:AHVep j{  
administrator of the estate 遗产管理人 _uc\ D R  
admission of debt 债项承认书 CDi<< ,  
admission of proof 接纳债权证明 KgW:@X7wvM  
advance 放贷款项;垫付款项;预支款项;预付款项 "KJ%|pg_C  
advance account 暂支帐目;预付款帐户 Z@gnsPN^r  
advance compensation 预付补偿金 wZh:F !  
advance from shareholder 股东垫款 Bb{!Yh].:A  
advance pending reimbursement 预支以待日后付还 DKVT(#@T  
advanced economy 先进经济体系 GTv#nnC  
advancement 预付;预付财产 bJ_cId8+  
advances warrant 垫款令 Kq.:G%  
advancing 贷出 gKg-O  
adverse balance 逆差 CB~Q%QLG  
adverse exchange 逆汇 !K? qgM  
advertisement addressed to shareholders 在报章刊登的致股东通告 H[b}kZW:a  
advice for collection 托收通知书 4Z*U}w)  
advice of drawing 提款通知书;汇票通知书 OUP?p@%]<  
advice of payment 付款通知 ,^8MB.  
Advisory Committee [Securities and Futures Commission] 1oKfy>ie  
谘询委员会〔证券及期货事务监察委员会〕 _W3Y\cs,-  
Advisory Committee on Diversification 经济多元化谘询委员会 RmI1`  
affidavit 誓章;遗产申报誓章 {7Mj P+\  
affidavit of no receipt 述明无收款的誓章 !,Zp? g)  
affiliate 联号;联营公司;附属公司 ^h &I H|  
affiliated company 附属公司;联号;联营公司 ,_ag;pt9)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |Oag,o"  
affordability 负担能力 p h[\)  
African Development Bank [AfDB] 非洲开发银行 !6}O.Nu  
after-acquired property 事后取得的财产 IHC1G1KW=A  
after-hours dealing 市后交易 :D7|%KK  
after-tax profit 税后盈利;税后利润;税后溢利 oR p:B &  
agency agreement 代理协议 TEsnNi 1  
agency expenses 代理机构的开支 D7"p}PD>~  
agency fee 代理费 )IT6vU"-yd  
Agency Law 《代理法》 k'_ P 7  
agent 代理人;承销人  ,YhwpkL  
agent of company 公司代理人 ,%YBG1E[y  
agent's fee 代理人费;经纪费 I^Z8PEc+  
aggregate 总计;总数;总体数字 [_xyl e  
aggregate amount 总款额;总额 f f7(  
aggregate assets and liabilities 总体资产与负债 V,EF'-F  
aggregate at constant price 按固定价格计算的总体数字 nY $tp  
aggregate demand 总需求 iq*A("pU  
aggregate gross position 总持仓量 *V(Fn-6(  
aggregate limit 总限额 (qwdQMj`  
aggregate of salaries tax 合计薪俸税 ):EBgg4-N  
aggregate performance 总体表现;总体业绩 /HZumV?  
aggregate supply 总体供应 O3V.^_k;  
aggregate surplus 总盈余 l.nH?kK<  
aggregate total 整体总额 F~U!1)  
aggregate value 总值;合计价值 /(t sb  
aggregated basis 合计基准 IF*&%pB  
aggregated net chargeable income 合计应课税入息实额 KjB/.4lLq  
aggregation 合并计算;合计;总和 69#8Z+dw7  
aggregation of incomes of husband and wife 夫妇入息合并计算 3z;_KmM  
aggregation of property 财产的总和 7+w'Y<mJ  
agio 差价;贴水 ) uP\>vRy  
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》 A>.2OC+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ji+{ :D  
《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》 !MQ N  H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Eaad,VBtU  
《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》 Ml>( tec  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [&Hkn5yq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f c6g  
agreement for a settlement 授产协议 >uJ/TQU  
agreement for assignment 转让协议 ;1DdjETr  
agreement for sale 售卖协议;买卖协议 #~qAHJ<  
agreement for sale and purchase 买卖协议 4 c'4*`I  
agreement for the payment of interest 支付利息协议 *@V*~^V"J[  
agreement for the repayment of money 还款协议 VSOz.g>  
agreement of reinsurance 再保险协议 0"[`>K~7a8  
Agricultural Bank of China 中国农业银行 /vE]2Io  
air passenger departure tax 飞机乘客离境税 !.fw,!}hOD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pJ, @Y>  
airport tax 机场税 ED} 31L  
alcohol duty 酒精税 K X]oE+:  
alienation 让与;让渡;转让 LZ*R[  
alimony 生活费;赡养费 cy~oPj]j  
All Ordinaries Index [AOI] 所有普通股指数 ;mAhY  
all risks 全险;综合险 }1+%_|Y-E  
All Sales Record for Stock Market 《股票市场成交报告》 DlE_W+F  
Allied Capital Resources Limited 新联财务有限公司 #p yim_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K'6[J"dB  
allocation letter 拨款信件 9>,Qgp,w  
allocation of fund 分配款项;预留款项 K^%-NyV  
allocation of profit 利润分配;溢利分配 &d`^ E6#  
allocation warrant 拨款令 m(sXk}e;1  
allotment 分配;配股 N~,_`=yRx  
allotment notice 股份配售通知;配股通知 <M[U#Q~?~e  
allotment of shares 股份分配 $M"0BZQ?y!  
allowable 可获宽免;免税的 :XT?jdg  
allowable business loss 可扣除的营业亏损 L&Qi@D0P  
allowable expenses 可扣税的支出 ;)!"Ty|  
allowance 免税额;津贴;备抵;准备金 G5]1s  
allowance for debts 债项的免税额 9 -jO,l  
allowance for depreciation by wear and tear 耗损折旧免税额 {,O`rW_eS  
allowance for funeral expenses 殡殓费的免税额 aw}+'(?8]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 VGH/X.NJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 <rK=9"$y(t  
allowance to debtor 给债务人的津贴 fAj2LAK  
alteration of capital 资本更改 Gg0#H^s( (  
alternate trustee 候补受托人 Y9}8M27vQG  
amalgamation 合并 evl -V>   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]@xL=%   
ambit of charges 征税范围;收费范围 S-E++f9D~  
amended valuation 经修订的估值 heD,& OX  
American Commodities Exchange 美国商品交易所 =g@9>3~{!  
American Express Bank Limited 美国运通银行 W7G9Kx1Y  
American Stock Exchange 美国证券交易所 Gm=>!.p  
amortization 摊销 P6?0r_Y  
amount due from banks 存放银行同业的款项 !eD+GDgE]  
amount due from banks abroad 存放海外银行同业的款项 L{ ^4DznI  
amount due from holding companies 控股公司欠款 , &' Y  
amount due from local banks 存放本港银行同业的款项 =v"xmx&4  
amount due to banks 银行同业的存款 `"y{;PCt_  
amount due to banks abroad 海外银行同业的存款 >BqCkyM9Kf  
amount due to holding companies 控股公司存款 ~-Oa8ww  
amount due to local banks 本港银行同业的存款 )}X5u%woV  
amount due to outport banks 外埠银行同业的存款 S6 }QFx  
amount for note issue 发行纸币的款额 =hX[  
amount of bond 担保契据的款额 Z6=~1'<X  
amount of consideration 代价款额 &`:rp!Lc  
amount of contribution 供款数额 ~y\:iL//E  
amount of indebtedness 负债款额 +*EKR  
amount of principal of the loan 贷款本金额 U|fTb0fB  
amount of rates chargeable 应征差饷数额 z<a2cQ?XQ  
amount of share capital 股本额 ! sYf<  
amount of sums assured 承保款额 #w~0uCzQ@  
amount of variation 变动幅度 B7 "Fp  
amount of vote 拨款数额 ,8 SWe  
amount payable 应付款额 lpEDPvD_Vm  
amount receivable 应收款额 kHU"AD}.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _Dq Qfc%  
analysis 分析 !7` [i  
ancillary risk 附属风险 ch,|1}bi  
annual account 周年帐目;周年帐目报表;年度决算;年结 .S vyj  
annual accounting date 年结日期  ?f2G?Y  
annual allowance 每年免税额;年积金;年度津贴;年津 _5\AS+[x  
annual balance 年度余额 ^L O]Z  
annual disposable income 每年可动用收入 3YTIH2z 5  
annual estimates 周年预算 5 ;vC(Go  
annual fee 年费 +Hyk'=.W  
annual general meeting 周年大会 e(\Q)re5Q  
annual growth rate 年增率;每年增长率 zHx mA  
annual long-term supplement 长期个案每年补助金 9A;6x$s  
annual pensionable emolument 可供计算退休金的年薪 0^\/ERK  
annual report 年报 QAaF@Do  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;6<zjV7}  
annual return 周年报表;周年申报表;每年报税表格 %aLCH\e  
Annual Return Rules 《周年报表规则》 :`<psvd  
annual review of consumer prices 每年消费物价回顾 vo b$iS`>=  
annual roll-forward basis 逐年延展方式 h;n\*[fDc  
annual salary 年薪 jyjQzt >\  
annual statement 年度报表;年度决算表 91;HiILgT  
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 ?Leyz  
annuitant 年金受益人 ?Y!U*& 7  
annuity 年金 U?6yke  
annuity contract 年金合约 ^uBwj }6  
annuity on human life 人寿年金 (n=Aa;  
antecedent debt 先前的债项 V [4n'LcE  
ante-dated cheque 倒填日期支票 FU]4oKx  
anticipated expenditure 预期开支 IgA.%}II}  
anticipated net profit 预期纯利 }vsO^4Sjc  
anticipated revenue 预期收入 /W9 &Ke  
anti-inflation measure 反通货膨胀措施 4I.1D2 1jA  
anti-inflationary stance 反通货膨胀立场  oWrE2U;  
apparent deficit 表面赤字 83?1<v0%  
apparent financial solvency 表面偿债能力 X<K9L7/*  
apparent partner 表面合伙人 ^n71'MW  
application for personal assessment 个人入息课税申请书 <UAP~RH{  
application of fund 资金应用 " ~n3iNkP  
application to release as liquidator and to destruct the books of accounts and documents :C}Hy  
申请免除清盘人职务及毁灭帐簿与文件 xvO 3BU~2  
appointed actuary 委任精算师 _> Ln@  
appointed auditor 委任核数师;委任审计师 {jG.=}/Dk  
appointed trustee 委任的受托人 /d]~ly @uI  
appointer 委任人 3jg'1^c  
apportioned pro rata 按比例分摊 y1Z1=U*!  
apportionment 分配;分摊 GXEcpc08  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qp1\I$Y  
apportionment formula 分摊方程式 4f jC  
apportionment of estate duty 遗产税的分摊 K!7q!%Ju  
appraisal 估价;评估 Z%;)@0~f  
appreciable growth 可观增长 SauHFl8?  
appreciable impact 显着影响 zkG>u,B}  
appreciable increase 可观增长 3*2I$e!Jt  
appreciation 增值;升值 GRQ_+K  
appreciation against other currencies 相对其他货币升值 n>T:2PQ3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |Pf(J;'[  
appreciation tax 增值税 D@5s8xv  
appropriation 拨款;拨用;拨付 THr8o V5  
appropriation account 拨款帐目 c'~[!,[b<  
Appropriation Bill 拨款法案 ]F_r6*<  
appropriation-in-aid system 补助拨款办法 :Fo4O'UC  
approved assets 核准资产 Uir*%*4:  
approved basket stock 认可一篮子证券 0k.v0a7%  
approved budget 核准预算 aYBTrOdz  
approved charitable donation 认可慈善捐款 w #<^RKk  
approved charitable institution 认可慈善机构 Rd vn)K  
approved currency 核准货币;认可货币 Y'&8L'2Z[  
approved estimates 核准预算 wVQdUtmk  
approved estimates of expenditure 核准开支预算 ,$PFI(Whk  
approved overseas insurer 核准海外保险人 xi.IRAZX  
approved overseas trust company 核准海外信托公司 a G@nErdW  
approved pooled investment fund 核准汇集投资基金 W7W3DBKtSm  
approved provident fund scheme 认可公积金计划 5R"2Wd  
approved provision 核准拨款 l-MxLcz  
approved redeemable share 核准可赎回股份 bu&;-Ynb  
approved regional stock 认可地区性证券 # hZQ>zcF  
approved retirement scheme 认可退休金计划 /Bm#`?(ia  
approved subordinated loan 核准附属贷款 :F9q>  
arbitrage 套戥;套汇;套利 w=5   
arbitrageur 套戥者;套汇者 4y1>  
arbitrary amount 临时款项 zw< 4G[u  
arrangement 措施;安排;协定 QK'`=MU  
arrears 欠款 "]w!`^'_  
arrears of pay 欠付薪酬 +>u>`|  
arrears of revenue 逾期未收税款;逾期未收的帐项 h$|3dz N  
articles of association 组织章程;组织细则;组织章程细则 pIvfmIm  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3)xbnRk  
ascertainment of profit 确定利润 8T<@ @6`T  
"Asia Clear" “亚洲结算系统” >6k}HrS1V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tw-fAMwU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =9fEv,Jk  
Asian Development Fund [ADF] 亚洲发展基金 `i9N )3 X  
Asian dollar bond 亚洲美元债券 7Zo&+  
Asian dollar market 亚洲美元市场 PE|PwqX  
Asian dollar rate 亚洲美元利率 Pu-p7:99;'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]L$4P y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Hw y5G ;  
asked price 沽盘;喊价;索价;卖方报价 JxnuGkE0[#  
assessable income 应评税入息 l:q8Pg)  
assessable loss 应评税亏损 T G_bje  
assessable profit 应评税利润 CJv> /#$/F  
assessable value 应评税值 8,_ -0_^$  
assessed profit 估定利润 y&y/cML?  
assessed value 经评估价值 Rnzqw,q  
assessment 评税;评定;估价;评税单 B(8mH  
assessment number 评税编号;估价编号 UKOFT6|  
assessment of additional tax 补加税评税 qP&byEs"  
assessment of performance 业绩评估;实绩评价 !e&rVoA  
Assessor 评税主任 i,([YsRuou  
asset price bubbles 资产价格泡沫 eQ$e*|}"m  
asset-backed securities 具资产保证的证券 3;y_qwA  
assets accretion 资产增值 _Q)d+Fl  
assets and liabilities 资产与负债 luibB&p1  
assets betterment statement 资产递增表;资产改进表 F. }l(KuJ  
assets lending 实物放款;有抵押贷款 %v_IX2'  
assets of the company passing on the death 死者去世时转移的公司资产 G5Je{N8W  
assets pledged as security for liabilities 用作负债抵押的资产 2YE7 23H=Z  
assets portfolio 资产投资组合 3IGCl w(  
assets price 资产价格 :fRmUAK%  
assets quality 资产质素 Q js2hj-$  
assets realization 资产变现 Sf=F cb  
assets refinancing arrangement 资产再集资安排 O@nqHZ  
assets securitization 资产证券化 QH4k!^  
assets situated outside Hong Kong 在香港以外地方的资产 AfUZO^<  
assets stripping 削减资产;拆卖资产 qQL.c+%L  
assets value 资产值 5dqQws-,?1  
assignee 承让人 8^8>qSD1  
assignment 转让;转让书;转让契 qw|JJ  
assignment of interest 权益转让 o>@=N2n  
assignment of letters patent and trade mark 专利证书及商标转让 sZ]'DH&_(  
assignment of property 物业转让;物业转让书 _2]O^$L  
assignment right 转让权 HOq4i !  
assignor 转让人 5/ tj  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 7AI3|Ts]p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J`YnT  
associate member 附属会员 v#iFQVBq  
associated body corporate 相联法人团体 Cy<T Vk8  
associated company 相联公司;联属公司 L'13BRu`  
associated corporation 相联法团 &S<? 07Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K2*1T+?X  
公认会计师公会〔英国〕 Y 5Qb4Sa  
Association of Futures Exchange Brokers 香港期货经纪协会  dhZ Zb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }iD$4\ L  
association of underwriters 承保人组织 ^eT@!N  
assumption of control 接管 JOJh,8C) 6  
assurance 担保;保险;转易;转易书 XpR.rq$]  
assurance of interest 权益的转易 "EN98^ Sl  
at 19XX price 按一九XX年价格计算 UHr {  
at a discount 按赔价计算;按贴水价格计算;打折扣 EbG_43SV  
at a premium 按溢价计算;按升水价格计算 m{vT_ei  
at call 通知付款;按通知 a_Z.J3  
at constant market price 按固定市价计算 tvTWZ`  
at constant price 按固定价格计算 y*}AX%8`e~  
at cost 按成本计算 O|? Z~  
at current market price 按当时市价计算;按现时市价计算 ?E%U|(S)=L  
at current price 按当时价格计算;按现时价格计算 3aEt>x  
at factor cost 按要素成本计算;按生产要素成本计算 sk~za  
at money-of-the-day price 按付款当日价格计算 ?hxK/%)  
at or better 按指定或较佳价位〔买卖指令〕 TG4\%S$w  
at par 按面值计算;平价   YfTd  
at sight 见票即付 ~^^!"-  
at the close 按收市盘 Rl y jOf{0  
at the opening 按开市盘 l?})_1v,R  
attestation 见证;见证条款 |.y>[+Qb*  
at-the-money option 平价期权 `oB'(  
attorney 受权人;受托代表人 b;Hm\aK  
attornment 新拥有人承认书 :/>7$)+  
attributable profit 可归属利润 >BJ2v=R A  
attributable share value 可归属股份价值 |)28=Z|Z  
Auckland Stock Exchange 奥克兰证券交易所 }Vs~RJM)}  
auction 拍卖 \k|_&hG  
auctioneer 拍卖商 xR0~S 3caI  
audit 审计;核数 _2]e1_=  
Audit Commission 审计署 F<h&3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $eK8GMxZ#  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 J f\Qf  
audit review 帐目审查 ?nB he lW^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (hpTJsZ  
audited account 审计帐目;经审计的帐目 T {hyt  
audited annual account 经审计的周年帐目 ,@}W@GGP)  
audited balance sheet 经审计的资产负债表 :5r:I[FFy  
auditor 核数师;核数主任;审计师 U#8\#jo  
auditor's certificate 核数师证明书;审计师证明书 )W[KD,0+j  
auditor's report 核数师报告;审计师报告 eA~J4k_  
Aussie bond 澳元债券 )EhTM-1  
austerity budget 紧缩预算 "g x5XW&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @:S$|D~  
Australia All Ordinaries Index 澳洲所有普通股票指数 yfPCGCOW?  
Australian Dollar [AUD] 澳元 H%*~l  
Australian Options Market 澳大利亚期权市场 ^ze@#Cp  
Australian Securities Commission 澳洲证券事务监察委员会 j'G"ZPw1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r$b:1C~  
Australian Stock Exchange 澳大利亚证券交易所 !JT< (I2  
Austrian Schilling [ATS] 奥地利先令 gUks O!7^1  
authentication 认证;鉴证 Rg%R/p)C  
authority to purchase 委托购买证;委购书 hp?ad  
authorization 认可;核准;授权;授权书 Hi9 G^Q  
authorization by direction 指示授权 B$K7L'e+-  
authorization by instruction 指令授权 p5lR-G  
authorization by warrant 令状授权 ;e&hM\p  
authorization of unit trust 单位信托的认可 Q'FX:[@x-S  
authorized agent 指定代理人 o@qN#Mg?>}  
authorized capital 法定资本 F@>w&A ~K  
authorized clerk 出市员 7yY1dR<Y  
authorized dealer 认可交易商 Xulh.: N}  
authorized financial institution 认可财务机构 vS~AxeW/7R  
authorized fund 认可基金 F7k4C2r  
authorized fund house 获授权的基金公司;认可基金公司 C\;;9  
authorized institution 认可机构 fMWXo)rzj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (1j(* ?2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @/_XS4  
authorized insurer 获授权保险人;获认可承保人 hXV4$Dai  
authorized investment 特准投资项目 /V#MLPA  
authorized person 获授权人 &M!4]p ow  
authorized representative 获授权代表 )OARO  
authorized share capital 法定股本 -=-x>(pRW7  
automated quotation system 自动报价系统 ;n yB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R*JOiVAC  
自动交易系统〔香港期货交易所有限公司〕 S#dyRTmI  
automatic adjustment mechanism 自动调整机制 , I[^3Fn  
automatic adjustment system 自动调整系统 ,gAr|x7_  
Automatic Clearing House 自动票据交换所 jK ?  
automatic exchange rates accumulation system 自动化汇率累集系统 [+ %p!T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +~R.7NE%  
automatic teller machine [ATM] 自动柜员机 wZ (uq?3S`  
autopay 自动转帐 H;7O\  
available assets 可用资产 :vn0|7W4  
available fiscal reserve 现存财政储备 UQC'(>.}  
available profit 可用利润 w\0Oz?N  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 *>}McvtTw  
average 平均;平均数;海损 J ,Qy`Y B  
average basic salary 平均基本薪金 / t%"Dh 8x  
average consumer expenditure 平均消费开支;一般消费开支 PO=ZxG   
average cost 平均成本 Q1N,^71  
average cost of land production 增辟土地平均成本 a}^!TC>%1i  
average daily turnover 平均每日成交额 Y\Fuj)  
average daily wage rate 平均每日工资率 !Szgph"ul  
average expenditure pattern 平均开支模式 Vp- n(Z  
average growth rate 平均增长率 ^L*VW gi9  
average net fixed assets 固定资产平均净值  3L 1lq .  
average of relatives 相对价格平均数 @B>%B EC  
average price 平均价格 : L6-{9$  
average propensity to consume 平均消费倾向;一般消费倾向 GI'&g@?u  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ZI#SYEF6  
average rate 平均率 4fU5RB7%  
average revenue 平均收入;平均收益 1s^$oi}  
average stock 平均库存;平均存货 D{&+7C:8.  
average yearly rent 平均年租 L!G9O]WB  
avoidance of double taxation 避免双重课税 ^>P@5gcoE(  
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 {ra Esb-X  
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