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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: _J?SIm  
A share A股;甲类股份 Tc ZnmN  
abatement of tax 减税;减扣免税额 .BTx&AqU  
ABN AMRO Bank N.V. 荷兰银行 !jS4!2'  
above-the-line expenditure 线上项目支出;经常预算支出 hN`gB#N3  
above-the-line receipt 线上项目收入;经常预算收入 Pn TZ/|  
ABSA Asia Limited 南非联合亚洲有限公司 +I|8Q|^SD  
absolute change 绝对数值变更 eNySJf  
absolute expenditure 实际开支 6(56,i<#/  
absolute guideline figure 绝对准则数字 & %}/AoU  
absolute interest 绝对权益 %/0gWG  
absolute order of discharge 绝对破产解除令 2]jPv0u  
absolute profit margin 绝对利润幅度 >L2*CV3p  
absolute value 实值;绝对值 O{KB0"s>i  
absolutely vested interest 绝对既得权益 D#sf i,O  
absorbed cost 已吸收成本;已分摊成本 &B-[oqC?  
absorption 吸收;分摊;合并 /rF8@l  
absorption rate 吸收率;摊配率;分摊率 4 9w=kzo  
ACB Finance Limited 亚洲商业财务有限公司 Oo%!>!Lt,  
acceptable form of reciprocity 合理的互惠条件 3 %(Y$8U  
acceptable rate 适当利率;适当汇率 EHf)^]Z  
acceptance agreement 承兑协议 rFag@Z"["  
acceptance for honour 参加承兑 #!!AbuhzK{  
acceptor 承兑人;接受人;受票人 K, (65>86;  
acceptor for honour 参加承兑人 993d/z|DX  
accident insurance 意外保险 Mps *}9  
Accident Insurance Association of Hong Kong 香港意外保险公会 i|2$8G3  
accident insurance scheme 意外保险计划 'ND36jHcRD  
accident year basis 意外年度基准 FuP}Kec  
accommodation 通融;贷款 m% bE-#  
accommodation bill 通融票据;空头票据 #0MK(Ut/  
accommodation party 汇票代发人 `6 Y33bQ  
account balance 帐户余额;帐户结余 *M!kA65'  
account book 帐簿 `ENP=kL(+  
account collected in advance 预收款项 P!\hnm)%4  
account current book 往来帐簿 lC9S\s  
account of after-acquired property 事后取得的财产报告 I{n;4?  
account of defaulter 拖欠帐目 !y vJpdsof  
account payable 应付帐款 p?myuNd[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 'tWAuI  
account receivable 应收帐款 o<4D=.g7D  
account receivable report 应收帐款报表 y/4ny,s"  
account statement 结单;帐单;会计财务报表 'XfgBJF=  
account title 帐户名称;会计科目 Md9l+[@  
accountant's report 会计师报告 Fn,k!q  
Accountant's Report Rules 会计师报告规则 vnsSy33K  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (DJvi6\H  
Accounting Arrangements 《会计安排》 >a]t<  
accounting basis 会计基础 ' Js?N  
accounting by Official Receiver 破产管理署署长呈交的帐目 eOrYa3hQ  
Accounting Circular 《会计通告》 CM 9P"-  
accounting class 会计类别 J~J@ ]5/  
accounting date 记帐日期;会计结算日期 7Jx%JgF  
accounting for money 款项核算 )*[ ""&  
Accounting Officer 会计主任 .)ST[G]WK  
accounting period 会计报告期;会计期 O<`R~  
accounting policy 会计政策;会计方针 &telCg:  
accounting practice 会计惯例 Dr 'sIH^  
accounting principle 会计准则 [,7-w  
accounting record 会计记录 S[U/qO)m  
accounting report 会计报告 D9^7m j?e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z\!rH "8  
Accounting Society of China 中国会计学会 #\b ;2>  
accounting statement 会计报表 agY5Dg7  
accounting system 会计制度;会计系统 [-VGArD[k,  
accounting transaction 会计事项;帐务交易 "|4jP za  
accounting treatment 会计处理 gB+ G'I  
accounting year 会计年度 `` -k{C#F  
accretion 增值;添加 ^g]xU1] *  
accrual 应计项目;应累算数目 ]18Ucf  
accrual basis 应计制;权责发生制 Iq,v  
accrual basis accounting 应计制会计;权责发生制会计 uYTCdZQh  
accrue 应累算;应计 #{>uC&jD  
accrued benefit 应累算利益 I<`V_  
accrued charges 应计费用 >ITEd  
accrued cumulative preference share dividend 应累算的累积优先股股息 v |ifI  
accrued expenses 应累算费用 IO[^z v4F  
accrued interest payable 应付利息;应计未付利息 u{+!& 2}k  
accrued interest receivable 应收利息;应计未收利息 6^ik|k|  
accrued right 累算权益 DQ5W6W  
accruing profit 应累算的利润 <3Fz>}V32  
accumulated fiscal reserve 累积财政储备 J 9a $AU*  
accumulated profit 累积利润;滚存溢利 R9=K(pOT  
accumulated reserve 累积储备 e`ex]py<C  
accumulation of surplus income 累积收益盈余 !w=,p.?V=  
acquired assets 既得资产 hZ o5p&b  
acquisition 收购;购置;取得 \1{_lynD  
acquisition cost 购置成本 k#jm7 +  
acquisition expenses 购置费用 7sguGwg)_  
acquisition of 100% interest 收购全部股权 N(7u],(Om  
acquisition of control 取得控制权 86{ZFtv  
acquisition of fixed assets 购置固定资产 ~>w:;M=sV8  
acquisition of shell “买壳” 96)v#B?p  
acquisition price 收购价 >t,O2~  
act of God 天灾 /#IH -2N  
acting partner 执事合伙人 1)Eq&ASB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 {_Np<r;j<  
active partner 积极参与的合伙人 tj#b_ u z  
active trading 交投活跃 [)iN)$Mv  
actual circulation 实际流通 qzlER  
actual cost 实际成本 t[j9R#02?  
actual expenditure 实际开支;实际支出 . =R=cA7  
actual income 实际入息;实际收入;实际收益 5*XH6g F  
actual market 现货市场 _Ff".t<"  
actual price 现货价;实际价格 IdmD.k0pJ  
actual profit 实际利润 }+JLn%H)  
actual quotation 实盘;实际价位;实际报价 /1N)d?Pcl  
actual year basis 按实际年度计算 (-'PD_|  
actuals 实货 /xf.\Z7<  
actuarial investigation 精算调查 wNR=?Z~  
actuarial principle 精算原则 /gX%ABmS  
actuarial report 精算师报告 ebD{ pc`&  
Actuarial Society of Hong Kong 香港精算学会 5E.vje{U;  
actuarial valuation 精算师估值 U 5clQiow  
actuary 精算师 No~ 6s.H  
ad referendum agreement 暂定协议;有待覆核的协定 =ty2_6&>  
ad valorem duty 从价税;按值征税 X$PS(_M  
ad valorem duty system 从价税制 ;Lqm#]C  
ad valorem fee 从价费 _]_LF[  
ad valorem tariff 从价关税 'Dq"e$JM<  
additional allowance 额外免税额 ja:\W\xhJ  
additional amount for unexpired risk 未过期风险的额外款额 ME,duY/>Q  
additional assessable profit 补加应评税利润 v'$ykZ!Z  
additional assessment 补加评税 uAQg"j  
additional commitment 额外承担 5Ny0b|+p  
additional commitment vote 额外承担拨款 6<+8}`@B>G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X; 5S  
additional dependent parent allowance 供养父母额外免税额 T5V$wmB\W  
additional provision 额外拨款 r=|vad$  
additional stamp duty 附加印花税 =3pD:L  
additional tax 补加税罚款;补加税款 Lm.Ik}Gli  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 P1e5uJkd  
adjudged bankrupt 被裁定破产 ~"\P~cg0J  
adjudicated bankrupt 裁定破产人 .;j"+Ef   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /:^tc/5U ]  
adjudication of bankruptcy 裁定破产;宣告破产 h4hd<,  
adjudication of insolvency 裁定无力偿还债务 ~(M*6b  
adjusted actual 经调整的实数;调整后的实数 L% zuI& q  
adjusted current assets 经调整的流动资产;调整后的流动资产 ?;/{rITP#  
adjusted figure 经调整的数字;调整后的数额 6eOxF8  
adjusted liabilities 经调整的负债;调整后的负债 )biX8yq hR  
adjusted loss 经调整的亏损;调整后的亏损 iAg}pwU  
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 NrW[Q 3E$  
adjusted profit 经调整的利润;调整后的利润 =$[W,+X6f  
adjusted surplus 经调整的盈余额;调整后的盈余额 cUYX1a)8  
adjusted value 经调整的价值;调整后的价值 ?9CIWpGjU  
adjustment 调整;修订;理算〔保险〕 pM,#wYL  
adjustment centre 调剂中心 zcZ^s v>  
adjustment lag 调整过程的时间差距;调整时差 ayN*fiV]  
adjustment mechanism 调整机制 2pw>B%1WP)  
adjustment of loss 亏损调整 Aw5K3@Ltz  
adjustment process 调整过程;调整程序 QZz&1n  
adjustment range 调整幅度 hg!x_Eq|  
administered exchange rate 受管制汇率 2Sv>C `FMU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5'),)  
administration expenses 行政费用 p+!f(H  
administration fee 手续费;行政费 +I?Qg  
administration in bankruptcy 破产管理 E:%>0FE  
administration order 遗产管理令 Jr|K>  
administrator 管理人;遗产管理人 YALyZ.d  
administrator of the estate 遗产管理人 +)% ,G@-`  
admission of debt 债项承认书 _%XbxP6rH  
admission of proof 接纳债权证明 eNHpgj  
advance 放贷款项;垫付款项;预支款项;预付款项 ;%M2x5  
advance account 暂支帐目;预付款帐户 [ +yGDMLs  
advance compensation 预付补偿金 ,CN#co  
advance from shareholder 股东垫款 x!Y(Y=i>  
advance pending reimbursement 预支以待日后付还 wbo{JQ  
advanced economy 先进经济体系 tP -5  
advancement 预付;预付财产 % 1OC#&  
advances warrant 垫款令 hwc:@'  
advancing 贷出 tvv[$ b&  
adverse balance 逆差 ]Pz|Oi+]  
adverse exchange 逆汇 uT#Acg  
advertisement addressed to shareholders 在报章刊登的致股东通告 oXvdR(Sb^  
advice for collection 托收通知书 T<! \B]  
advice of drawing 提款通知书;汇票通知书 3{6ps : w  
advice of payment 付款通知 o$*bm6o  
Advisory Committee [Securities and Futures Commission] f;&` 9s| 1  
谘询委员会〔证券及期货事务监察委员会〕 Au~+Zz|mQ  
Advisory Committee on Diversification 经济多元化谘询委员会 9T?~$XlX  
affidavit 誓章;遗产申报誓章 wA{*W>i  
affidavit of no receipt 述明无收款的誓章 r{bgTG  
affiliate 联号;联营公司;附属公司  ?L`MFR  
affiliated company 附属公司;联号;联营公司 jo]m1 2ps  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 PV5-^Y"v  
affordability 负担能力 &II JKn|_  
African Development Bank [AfDB] 非洲开发银行 j0Id!o  
after-acquired property 事后取得的财产 S5zpUF=  
after-hours dealing 市后交易 A&x ab  
after-tax profit 税后盈利;税后利润;税后溢利 tj`tLYOZ@-  
agency agreement 代理协议 ' }y]mFpF  
agency expenses 代理机构的开支 9<+;hH8J_r  
agency fee 代理费 v#{G8'+%  
Agency Law 《代理法》 )*"T  
agent 代理人;承销人 mrw]yu;2<n  
agent of company 公司代理人 8') .o hD  
agent's fee 代理人费;经纪费 };4pZceV  
aggregate 总计;总数;总体数字 \H},ou U  
aggregate amount 总款额;总额 #p']-No  
aggregate assets and liabilities 总体资产与负债 L{4),65  
aggregate at constant price 按固定价格计算的总体数字 f$~ _FX  
aggregate demand 总需求 qiF@7i  
aggregate gross position 总持仓量 V.O<|tl.  
aggregate limit 总限额 "it`X B.  
aggregate of salaries tax 合计薪俸税 7O;BS}Lv=  
aggregate performance 总体表现;总体业绩 3'|Uqf8  
aggregate supply 总体供应 V,99N'o~x  
aggregate surplus 总盈余 ;P 0,60  
aggregate total 整体总额 yaCd4KP  
aggregate value 总值;合计价值 m~A[V,os  
aggregated basis 合计基准 R (+h)#![  
aggregated net chargeable income 合计应课税入息实额 ~xsb5M5  
aggregation 合并计算;合计;总和 8#NIs@DJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 b|\{ !N]  
aggregation of property 财产的总和 P]~N-xdV  
agio 差价;贴水  m^W*[ ^p  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;$E~ZT4p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \ SoYx5lf  
《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》 * ePDc'   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \<0G kp  
《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》 FN{H\W1cf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (**-"o]HH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ::^qy^n  
agreement for a settlement 授产协议 <DA{\'jJ  
agreement for assignment 转让协议 1R^XWAb  
agreement for sale 售卖协议;买卖协议 nsM>%+o  
agreement for sale and purchase 买卖协议 vWPM:1A  
agreement for the payment of interest 支付利息协议 'Qp&,xK  
agreement for the repayment of money 还款协议 IN]`lJ  
agreement of reinsurance 再保险协议 (:</R$I  
Agricultural Bank of China 中国农业银行 Y3 Pz00x  
air passenger departure tax 飞机乘客离境税 duZ|mT8Q==  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 y\r^\ S9%  
airport tax 机场税 wR 5\^[GN  
alcohol duty 酒精税 .b!OZ  
alienation 让与;让渡;转让 `2 %eDFZ  
alimony 生活费;赡养费 ox i a}  
All Ordinaries Index [AOI] 所有普通股指数 gNMKGf\Y  
all risks 全险;综合险 s0X/1Cq  
All Sales Record for Stock Market 《股票市场成交报告》 HM(bR"E  
Allied Capital Resources Limited 新联财务有限公司 -52 @%uB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TsFV ;Sl3  
allocation letter 拨款信件 0{^l2?mgSb  
allocation of fund 分配款项;预留款项 L@d]RMNv  
allocation of profit 利润分配;溢利分配  :V5!C$QV  
allocation warrant 拨款令 -$sl!%HO%  
allotment 分配;配股 K#m\ qitb  
allotment notice 股份配售通知;配股通知 +j)-L \  
allotment of shares 股份分配 2fHIk57jP  
allowable 可获宽免;免税的 t wa(M?  
allowable business loss 可扣除的营业亏损 ue^?/{OuT  
allowable expenses 可扣税的支出 42b=z//;  
allowance 免税额;津贴;备抵;准备金 t ?Njw7  
allowance for debts 债项的免税额 *Dd(+NI  
allowance for depreciation by wear and tear 耗损折旧免税额 y4)ZUv,}  
allowance for funeral expenses 殡殓费的免税额 HlOAo:8'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 k=ior  
allowance for repairs and outgoings 修葺及支出方面的免税额 o}r!qL0c  
allowance to debtor 给债务人的津贴 ~x +:44*  
alteration of capital 资本更改 eE#81]'6a  
alternate trustee 候补受托人 !DY2{Wb  
amalgamation 合并  gnKU\>2k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rS,* s'G  
ambit of charges 征税范围;收费范围 5 ~ *'>y  
amended valuation 经修订的估值 wHo#%Y,Nmi  
American Commodities Exchange 美国商品交易所 On2Vf*G@|  
American Express Bank Limited 美国运通银行 ~8Dd<4?F]  
American Stock Exchange 美国证券交易所 M; S-ESQ  
amortization 摊销 5W:Gl?$S}  
amount due from banks 存放银行同业的款项 sTYuwna~   
amount due from banks abroad 存放海外银行同业的款项 U:etcnb4w>  
amount due from holding companies 控股公司欠款 (|ct`KU0#  
amount due from local banks 存放本港银行同业的款项 lyOrM7Gs  
amount due to banks 银行同业的存款 o%N0K   
amount due to banks abroad 海外银行同业的存款 I49=ozPP  
amount due to holding companies 控股公司存款 n41\y:CAo  
amount due to local banks 本港银行同业的存款 ^,ZvKA"}+/  
amount due to outport banks 外埠银行同业的存款 ya*q;D  
amount for note issue 发行纸币的款额 L&3Ar'  
amount of bond 担保契据的款额 !)51v {  
amount of consideration 代价款额 O)=73e\  
amount of contribution 供款数额 |~=?vw< W  
amount of indebtedness 负债款额 zn?a|kt  
amount of principal of the loan 贷款本金额 =5s~$C  
amount of rates chargeable 应征差饷数额 LNyL>VHkK  
amount of share capital 股本额 Js^r]=\F'  
amount of sums assured 承保款额 @Z=y'yc'y.  
amount of variation 变动幅度 2\iD;Z#gM  
amount of vote 拨款数额  HPd+Bd  
amount payable 应付款额 C7fi1~  
amount receivable 应收款额 BHRrXC\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8YJqM,t5)  
analysis 分析 u6bB5(s`&  
ancillary risk 附属风险 wzLiVe-  
annual account 周年帐目;周年帐目报表;年度决算;年结 CpP$HrQ  
annual accounting date 年结日期 zYgK$u^H  
annual allowance 每年免税额;年积金;年度津贴;年津 4o)\DB?!  
annual balance 年度余额 ;03*qOYc  
annual disposable income 每年可动用收入 ]mJAKycE%  
annual estimates 周年预算 W&~iO   
annual fee 年费 6wvhvMkS  
annual general meeting 周年大会 ,uqbS  
annual growth rate 年增率;每年增长率 WkU) I2oH  
annual long-term supplement 长期个案每年补助金 Tr}$Pb1  
annual pensionable emolument 可供计算退休金的年薪 NNREt:+kr  
annual report 年报 9{]r+z:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ay7+H7^|hZ  
annual return 周年报表;周年申报表;每年报税表格 "#eNFCo7k  
Annual Return Rules 《周年报表规则》 W0uM?J\O  
annual review of consumer prices 每年消费物价回顾 f'zFg["aZS  
annual roll-forward basis 逐年延展方式 RZ,<D I  
annual salary 年薪 K&"Pm9  
annual statement 年度报表;年度决算表 );/5#b@<Y  
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 RGPU~L  
annuitant 年金受益人 ~M9 n<kmE  
annuity 年金 \SHD  
annuity contract 年金合约 KSpC%_LC  
annuity on human life 人寿年金 :0TSOT9.  
antecedent debt 先前的债项 )1tnZ=&  
ante-dated cheque 倒填日期支票 3K'o&>}L  
anticipated expenditure 预期开支 Y$`hudJ&  
anticipated net profit 预期纯利 dO4U9{+  
anticipated revenue 预期收入 q NQ3(1xW  
anti-inflation measure 反通货膨胀措施 iHG:W wM&  
anti-inflationary stance 反通货膨胀立场 ^2?O+ =,F  
apparent deficit 表面赤字 nLN6@  
apparent financial solvency 表面偿债能力 qwq+?fj={  
apparent partner 表面合伙人 Iy1X nS*  
application for personal assessment 个人入息课税申请书 C_khd"  
application of fund 资金应用 @*`UOgP7  
application to release as liquidator and to destruct the books of accounts and documents |{|r? 3  
申请免除清盘人职务及毁灭帐簿与文件 G]3ML)l  
appointed actuary 委任精算师 ^$s~qQQ}B  
appointed auditor 委任核数师;委任审计师 Iz$W3#hi  
appointed trustee 委任的受托人 51(`wo>LS  
appointer 委任人 B6!<@* BI  
apportioned pro rata 按比例分摊 WUOPYYW<o  
apportionment 分配;分摊 $P}]|/Yb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F*jj cUk  
apportionment formula 分摊方程式 kk\zZC <  
apportionment of estate duty 遗产税的分摊 9Nbg@5(  
appraisal 估价;评估 uL2 {v  
appreciable growth 可观增长 `\u),$  
appreciable impact 显着影响 [{!j9E?(  
appreciable increase 可观增长 z1KC$~{O  
appreciation 增值;升值 $^+KR]\q  
appreciation against other currencies 相对其他货币升值 /*p?UW<*4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6Bq2?;5  
appreciation tax 增值税 Qc =lf$  
appropriation 拨款;拨用;拨付 ,DUQto  
appropriation account 拨款帐目 2Z9gOd<M~  
Appropriation Bill 拨款法案 @aPu}Hi  
appropriation-in-aid system 补助拨款办法 n~>CE"q  
approved assets 核准资产 ws(}K+y_  
approved basket stock 认可一篮子证券 !vo'8r?&  
approved budget 核准预算 ][K8\  
approved charitable donation 认可慈善捐款 >p#d;wK4_  
approved charitable institution 认可慈善机构 M Ut^mu$86  
approved currency 核准货币;认可货币 2D_Vo ])l/  
approved estimates 核准预算 t:j07 ,1~  
approved estimates of expenditure 核准开支预算 6%hEs6-R  
approved overseas insurer 核准海外保险人 kE(-vE9  
approved overseas trust company 核准海外信托公司 6Oqnb+  
approved pooled investment fund 核准汇集投资基金 {c EK z\RX  
approved provident fund scheme 认可公积金计划 %m\G'hY2  
approved provision 核准拨款 ^VYZ %  
approved redeemable share 核准可赎回股份 9C'+~<l  
approved regional stock 认可地区性证券 Ue\oIi  
approved retirement scheme 认可退休金计划 2dJ)4  
approved subordinated loan 核准附属贷款 wTuRo J  
arbitrage 套戥;套汇;套利 #Uk6Fmu ]  
arbitrageur 套戥者;套汇者 .+~kJ0~Y  
arbitrary amount 临时款项 7)It1i-  
arrangement 措施;安排;协定 \U  =>  
arrears 欠款 28qWC~/9  
arrears of pay 欠付薪酬 B46H@]d#7K  
arrears of revenue 逾期未收税款;逾期未收的帐项 uXW. (x7"f  
articles of association 组织章程;组织细则;组织章程细则 ~Wd8>a{w  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nsw8[pk  
ascertainment of profit 确定利润 n_ NG~ /x  
"Asia Clear" “亚洲结算系统” )^@V*$D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %B un@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VqT[ca\  
Asian Development Fund [ADF] 亚洲发展基金 52R.L9Ai  
Asian dollar bond 亚洲美元债券 RuEnr7gi  
Asian dollar market 亚洲美元市场 *wZV*)}  
Asian dollar rate 亚洲美元利率 -EIMh^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?@BaBU:o`F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 FHPZQC8  
asked price 沽盘;喊价;索价;卖方报价 BCDf9]X  
assessable income 应评税入息 ]qG5 Ne _  
assessable loss 应评税亏损 n~cm?"  
assessable profit 应评税利润 8i$`oMv[y  
assessable value 应评税值 #:5g`Ch4,  
assessed profit 估定利润 ~ 5qZs"ks  
assessed value 经评估价值  Jy[8,X  
assessment 评税;评定;估价;评税单 aZ0iwMK  
assessment number 评税编号;估价编号 N0KRND  
assessment of additional tax 补加税评税 ?U[nYp}"v  
assessment of performance 业绩评估;实绩评价 $W]guG  
Assessor 评税主任 TZ_'nB~  
asset price bubbles 资产价格泡沫 *1]k&#s  
asset-backed securities 具资产保证的证券 _[Wrd?Z  
assets accretion 资产增值 4U1fPyt  
assets and liabilities 资产与负债 u\Q**m2XP  
assets betterment statement 资产递增表;资产改进表 PsT v\!  
assets lending 实物放款;有抵押贷款 bH]!~[  
assets of the company passing on the death 死者去世时转移的公司资产 BJ2W }R  
assets pledged as security for liabilities 用作负债抵押的资产 &IY_z0=  
assets portfolio 资产投资组合 exU=!3Ji  
assets price 资产价格 XQ y|t"Vq>  
assets quality 资产质素 *G"#.YvE  
assets realization 资产变现 Y-k~ 7{7  
assets refinancing arrangement 资产再集资安排 MM$" 6Jor  
assets securitization 资产证券化 0s[3:bZ\Ia  
assets situated outside Hong Kong 在香港以外地方的资产 qCT\rZU  
assets stripping 削减资产;拆卖资产 _( /lBf{|  
assets value 资产值 gxtbu$  
assignee 承让人 $=a$z"  
assignment 转让;转让书;转让契 +W[#;)ea(  
assignment of interest 权益转让 :u+#:8u  
assignment of letters patent and trade mark 专利证书及商标转让 <G=@Gl  
assignment of property 物业转让;物业转让书 &!fcLJd  
assignment right 转让权 nezbmpL4  
assignor 转让人 5!fW&OiY  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vy y\^nL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N>\?Aeh  
associate member 附属会员 {/!"}{G1e  
associated body corporate 相联法人团体 ]Y! Vyn  
associated company 相联公司;联属公司 ExU|EN-  
associated corporation 相联法团 8ngf(#_{_n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m*,[1oeG&  
公认会计师公会〔英国〕 L uK m  
Association of Futures Exchange Brokers 香港期货经纪协会 pC Is+1O/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [`dipLkr  
association of underwriters 承保人组织 YhR"_  
assumption of control 接管 ,QAp5I%3=  
assurance 担保;保险;转易;转易书 Y}z?I%zL  
assurance of interest 权益的转易 T<GD!j(  
at 19XX price 按一九XX年价格计算 Qj[O$L0 $  
at a discount 按赔价计算;按贴水价格计算;打折扣 |H@p^.;  
at a premium 按溢价计算;按升水价格计算 rs+37   
at call 通知付款;按通知 1D DOUV  
at constant market price 按固定市价计算 eZ$1|Sj]j  
at constant price 按固定价格计算 {-qTU6  
at cost 按成本计算 k= 1+mG  
at current market price 按当时市价计算;按现时市价计算 Jtk(yp{Zz  
at current price 按当时价格计算;按现时价格计算 [p<[83' ]  
at factor cost 按要素成本计算;按生产要素成本计算 ~]+  jn  
at money-of-the-day price 按付款当日价格计算 e:occT  
at or better 按指定或较佳价位〔买卖指令〕 &cE,9o%FZ  
at par 按面值计算;平价 a}hM}U!  
at sight 见票即付 izo $0  
at the close 按收市盘 jo#F&  
at the opening 按开市盘 Uwa1)Lwn  
attestation 见证;见证条款 (j"MsCwE  
at-the-money option 平价期权 5aQg^f%\  
attorney 受权人;受托代表人 k]YGD  
attornment 新拥有人承认书 W}3vY]  
attributable profit 可归属利润 feHAZ.8rp+  
attributable share value 可归属股份价值 *&MkkI#  
Auckland Stock Exchange 奥克兰证券交易所 3f8Z ?[Bb@  
auction 拍卖 d69VgLg  
auctioneer 拍卖商 L@GD$F=<0  
audit 审计;核数 ^2@~AD`&h  
Audit Commission 审计署 ``Rb-.Fq,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l]&)an  
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〕 Okc*)crw  
audit review 帐目审查 IBsn>*ja<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )CQ}LbXZy  
audited account 审计帐目;经审计的帐目 3Re\ T  
audited annual account 经审计的周年帐目 E v#aMK  
audited balance sheet 经审计的资产负债表 . %7A7a  
auditor 核数师;核数主任;审计师 LXl! !i%  
auditor's certificate 核数师证明书;审计师证明书 yK3z3"1M?  
auditor's report 核数师报告;审计师报告 EV$n>.  
Aussie bond 澳元债券 "KwKO8f  
austerity budget 紧缩预算 NE"fyX`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7C^ nk z  
Australia All Ordinaries Index 澳洲所有普通股票指数 OSk9Eb4ld  
Australian Dollar [AUD] 澳元 h (2k;M^s  
Australian Options Market 澳大利亚期权市场 gp2)35  
Australian Securities Commission 澳洲证券事务监察委员会 PD4E& k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JnJz{(c  
Australian Stock Exchange 澳大利亚证券交易所 KYN{iaj  
Austrian Schilling [ATS] 奥地利先令 ="K>yUfcFl  
authentication 认证;鉴证 ObzlZP r@  
authority to purchase 委托购买证;委购书 ry"zec B  
authorization 认可;核准;授权;授权书 (7,Awf5D~  
authorization by direction 指示授权 P#PQ4uK \  
authorization by instruction 指令授权 ?Pc 3*.  
authorization by warrant 令状授权 p7er04/}\  
authorization of unit trust 单位信托的认可 >j3N-;o@?  
authorized agent 指定代理人 Bs}>#I  
authorized capital 法定资本 Q8i6kf!  
authorized clerk 出市员 l-EQh*!j  
authorized dealer 认可交易商 W9"I++~f  
authorized financial institution 认可财务机构 *6tN o-)^  
authorized fund 认可基金 C"<@EMU9  
authorized fund house 获授权的基金公司;认可基金公司 t`B']Ac;T  
authorized institution 认可机构 4uA^/]ygo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :~Y$\Ww(~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R3A^VE;qP  
authorized insurer 获授权保险人;获认可承保人 XT"c7]X  
authorized investment 特准投资项目 Gy%e%'  
authorized person 获授权人 UepBXt3)  
authorized representative 获授权代表 +_Z/VQv  
authorized share capital 法定股本 _!zY(9%  
automated quotation system 自动报价系统 lfP|+=^B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pkx>6(Y  
自动交易系统〔香港期货交易所有限公司〕 vKf=t&gqr  
automatic adjustment mechanism 自动调整机制 IIkJ"Qg.  
automatic adjustment system 自动调整系统 f'dI"o&^/d  
Automatic Clearing House 自动票据交换所  Km7  
automatic exchange rates accumulation system 自动化汇率累集系统 5@ug1F&   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wn&2-m*a  
automatic teller machine [ATM] 自动柜员机 mZyTo/\0  
autopay 自动转帐 wQT'~'kL  
available assets 可用资产 L8ke*O$  
available fiscal reserve 现存财政储备 q0wVV  
available profit 可用利润 (6nw8vQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 D2bUSRrb  
average 平均;平均数;海损 .&y1gh!=  
average basic salary 平均基本薪金 X[<9+Q-&  
average consumer expenditure 平均消费开支;一般消费开支 Z]<_a)>  
average cost 平均成本 <h({+N  
average cost of land production 增辟土地平均成本 7}k8-:a%  
average daily turnover 平均每日成交额 C#>C59  
average daily wage rate 平均每日工资率 tUQ)q  
average expenditure pattern 平均开支模式 d/1XL[&  
average growth rate 平均增长率 s9iM hCu|  
average net fixed assets 固定资产平均净值 \BL9}5y  
average of relatives 相对价格平均数 SCij5il%  
average price 平均价格 VzesqVx  
average propensity to consume 平均消费倾向;一般消费倾向 5oS\uX|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ?}[keSEh>  
average rate 平均率 / <p HDY  
average revenue 平均收入;平均收益 il~,y8WTU{  
average stock 平均库存;平均存货 @^O ww(I  
average yearly rent 平均年租 -bwl~3ZTi  
avoidance of double taxation 避免双重课税 OjZ@_V:  
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 Ty=}A MMyE  
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