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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: ~ |A0*  
A share A股;甲类股份 eh]sye KBj  
abatement of tax 减税;减扣免税额 \ ya@9OA  
ABN AMRO Bank N.V. 荷兰银行 wi jO2F  
above-the-line expenditure 线上项目支出;经常预算支出 +ls`;f  
above-the-line receipt 线上项目收入;经常预算收入 KZZY9  
ABSA Asia Limited 南非联合亚洲有限公司 lA/-fUA  
absolute change 绝对数值变更 vBF9!6X.  
absolute expenditure 实际开支 e_KfnPY   
absolute guideline figure 绝对准则数字 M_ %-A  
absolute interest 绝对权益 Khc^q*|C)  
absolute order of discharge 绝对破产解除令 gVzIEE25  
absolute profit margin 绝对利润幅度 `t)9u^[<(  
absolute value 实值;绝对值 y'4Qt.1ukN  
absolutely vested interest 绝对既得权益 Q/0gd? U?  
absorbed cost 已吸收成本;已分摊成本 nC%qdzT  
absorption 吸收;分摊;合并 C<(oaeQY  
absorption rate 吸收率;摊配率;分摊率 Fih pp<  
ACB Finance Limited 亚洲商业财务有限公司 Ow4(1eE_  
acceptable form of reciprocity 合理的互惠条件 Gvh"3|u ?z  
acceptable rate 适当利率;适当汇率 /PTRe5-7  
acceptance agreement 承兑协议 W9tZX5V1  
acceptance for honour 参加承兑 Mkk.8AjC|  
acceptor 承兑人;接受人;受票人 _[Imwu}  
acceptor for honour 参加承兑人 a4 N f\7  
accident insurance 意外保险 ][?J8F  
Accident Insurance Association of Hong Kong 香港意外保险公会 QOg >|"KL  
accident insurance scheme 意外保险计划 a oU"  
accident year basis 意外年度基准 /(5"c>  
accommodation 通融;贷款 sr&W+4T  
accommodation bill 通融票据;空头票据 z rSPa\M  
accommodation party 汇票代发人 I%a-5f$0  
account balance 帐户余额;帐户结余 AzXLlQ  
account book 帐簿 ]2)A/fOW  
account collected in advance 预收款项 j"h/v7~  
account current book 往来帐簿 [*zg? ur  
account of after-acquired property 事后取得的财产报告 JOt(r}gU  
account of defaulter 拖欠帐目 Y01! D"{\  
account payable 应付帐款 e]88 4FP  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o#f"wQH;p  
account receivable 应收帐款 pUqC88*j  
account receivable report 应收帐款报表 3s%ND7!/  
account statement 结单;帐单;会计财务报表 hPBBXj/=  
account title 帐户名称;会计科目 Sm4BZF~!B  
accountant's report 会计师报告  ]gcOMC  
Accountant's Report Rules 会计师报告规则 \2a;z<(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8/dMvAB1So  
Accounting Arrangements 《会计安排》 eU%49 A  
accounting basis 会计基础 _Wg}#r  
accounting by Official Receiver 破产管理署署长呈交的帐目 4^2>K C_  
Accounting Circular 《会计通告》 Q9O_>mZy  
accounting class 会计类别 lm;hW&O9  
accounting date 记帐日期;会计结算日期 -X$EE$:  
accounting for money 款项核算 ~Y CH5,  
Accounting Officer 会计主任 -~ ~h1  
accounting period 会计报告期;会计期 '0q$qN  
accounting policy 会计政策;会计方针 X7L:cVBg  
accounting practice 会计惯例 <Jhd%O  
accounting principle 会计准则 ?=&S?p)-<  
accounting record 会计记录 9N9&y^SmD  
accounting report 会计报告 .4 WJk>g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9_:"`)] 3B  
Accounting Society of China 中国会计学会 # lvt4a"P"  
accounting statement 会计报表 a,RCK~GR  
accounting system 会计制度;会计系统 3[fm| aU  
accounting transaction 会计事项;帐务交易 <F0^+Pf/  
accounting treatment 会计处理 oHx :["F  
accounting year 会计年度 [C6ba{9 B  
accretion 增值;添加 9!Mh (KtQ  
accrual 应计项目;应累算数目 ^x O](,H  
accrual basis 应计制;权责发生制 _@B?  
accrual basis accounting 应计制会计;权责发生制会计 4Y59^  
accrue 应累算;应计 eWv:wNouk  
accrued benefit 应累算利益 SV t~pE+Y  
accrued charges 应计费用 n)5t!  
accrued cumulative preference share dividend 应累算的累积优先股股息 FA,n>  
accrued expenses 应累算费用 )KFxtM-  
accrued interest payable 应付利息;应计未付利息 }TMO>eB'  
accrued interest receivable 应收利息;应计未收利息 dnD@BQ  
accrued right 累算权益 <MG&3L.[  
accruing profit 应累算的利润 > .NLmzUX  
accumulated fiscal reserve 累积财政储备 }'wZ)N@  
accumulated profit 累积利润;滚存溢利 Ox J0. "  
accumulated reserve 累积储备 PR|z -T  
accumulation of surplus income 累积收益盈余 F,S)P`?  
acquired assets 既得资产 7#j.y f4  
acquisition 收购;购置;取得 mF@7;dpr  
acquisition cost 购置成本 cu>(;=  
acquisition expenses 购置费用 MUl7o@{'  
acquisition of 100% interest 收购全部股权 9oc_*V0<  
acquisition of control 取得控制权 -51LF=(!L  
acquisition of fixed assets 购置固定资产 (Nc~l ^a  
acquisition of shell “买壳” k^ZP~.G  
acquisition price 收购价 (^iF)z  
act of God 天灾 tUH?N/qn  
acting partner 执事合伙人 A^).i_&#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 c6i7f:'-0  
active partner 积极参与的合伙人 L<=Dl  
active trading 交投活跃 ]CLM'$  
actual circulation 实际流通 eef&ZL6g  
actual cost 实际成本 O#;sY`fy_M  
actual expenditure 实际开支;实际支出 kF^4kCJ@  
actual income 实际入息;实际收入;实际收益 vW eg1  
actual market 现货市场 !{+CzUo@  
actual price 现货价;实际价格 'MW%\W;  
actual profit 实际利润 M *w{PjU  
actual quotation 实盘;实际价位;实际报价 PY_8*~Z  
actual year basis 按实际年度计算 4r4 #u'Om  
actuals 实货 ^X{U7?x  
actuarial investigation 精算调查 `>UUdv{C  
actuarial principle 精算原则 >z%YKdq  
actuarial report 精算师报告 }I uqB*g[t  
Actuarial Society of Hong Kong 香港精算学会 &G_#=t&  
actuarial valuation 精算师估值 o#6QwbU25  
actuary 精算师 LTS{[(%  
ad referendum agreement 暂定协议;有待覆核的协定 &Cb,C+q  
ad valorem duty 从价税;按值征税 &1<[@:;  
ad valorem duty system 从价税制 >x*[izr/K  
ad valorem fee 从价费 9soEHG=P  
ad valorem tariff 从价关税 *7H *epUa  
additional allowance 额外免税额 roc DO8f  
additional amount for unexpired risk 未过期风险的额外款额 >m lQ@Z_O  
additional assessable profit 补加应评税利润 'd Be,@  
additional assessment 补加评税  ^cw9Yjh6  
additional commitment 额外承担 v|~=rvXFC  
additional commitment vote 额外承担拨款 T1$p%yQH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (" :Dz_  
additional dependent parent allowance 供养父母额外免税额 `Gv\"|Gn  
additional provision 额外拨款 N9|J\;fzT  
additional stamp duty 附加印花税 .?s jr4   
additional tax 补加税罚款;补加税款 v\dQjQu8m  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Tk[]l7R~  
adjudged bankrupt 被裁定破产 (bv{1 7K  
adjudicated bankrupt 裁定破产人 octQ[QXo#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 RK-bsf  
adjudication of bankruptcy 裁定破产;宣告破产 ?&9=f\/P  
adjudication of insolvency 裁定无力偿还债务 *K_8=TIA*  
adjusted actual 经调整的实数;调整后的实数 >ye.rRZd`  
adjusted current assets 经调整的流动资产;调整后的流动资产 M`K]g&57hL  
adjusted figure 经调整的数字;调整后的数额 mW!n%f  
adjusted liabilities 经调整的负债;调整后的负债 <eMqg u  
adjusted loss 经调整的亏损;调整后的亏损 V-#JV@b  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 >vo 6X]p~  
adjusted profit 经调整的利润;调整后的利润 >3D1:0Sg  
adjusted surplus 经调整的盈余额;调整后的盈余额 wipl5O@L  
adjusted value 经调整的价值;调整后的价值 R.WB.FP  
adjustment 调整;修订;理算〔保险〕 d #1& "(   
adjustment centre 调剂中心 >)C7IQ/  
adjustment lag 调整过程的时间差距;调整时差 PcA^ jBgGl  
adjustment mechanism 调整机制 EpG9t9S9  
adjustment of loss 亏损调整 8/j|=Q,5  
adjustment process 调整过程;调整程序 ` Ny(S2  
adjustment range 调整幅度 #*pB"L  
administered exchange rate 受管制汇率 'kj q C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nG3SDL#(k  
administration expenses 行政费用 n\D/WLvM  
administration fee 手续费;行政费 B|a<=~  
administration in bankruptcy 破产管理 \Y"S4<"R  
administration order 遗产管理令 0 cKsGDm  
administrator 管理人;遗产管理人 2;T?ry7  
administrator of the estate 遗产管理人 WqefH{PB  
admission of debt 债项承认书 +o4o!;E)  
admission of proof 接纳债权证明 TYD( 6N  
advance 放贷款项;垫付款项;预支款项;预付款项 !m:WoQ/  
advance account 暂支帐目;预付款帐户 ;"IWm<]h;-  
advance compensation 预付补偿金 Uv[a ~'  
advance from shareholder 股东垫款 ($`IHKF1.l  
advance pending reimbursement 预支以待日后付还 _Ycz@Jn  
advanced economy 先进经济体系 ;taZixOH  
advancement 预付;预付财产 Z<>gx m<  
advances warrant 垫款令 @d{}M)6\!  
advancing 贷出 *LhwIY  
adverse balance 逆差 r4[=pfe25  
adverse exchange 逆汇 1lIs jBo g  
advertisement addressed to shareholders 在报章刊登的致股东通告 IY6Ll6OK  
advice for collection 托收通知书 X%s5D&gr  
advice of drawing 提款通知书;汇票通知书 Z*w({k7]  
advice of payment 付款通知 Zs/-/C|  
Advisory Committee [Securities and Futures Commission] 6_" n  
谘询委员会〔证券及期货事务监察委员会〕 ]t!v`TH  
Advisory Committee on Diversification 经济多元化谘询委员会 qspGNu  
affidavit 誓章;遗产申报誓章 X\!q8KEpR&  
affidavit of no receipt 述明无收款的誓章 MF.!D;s  
affiliate 联号;联营公司;附属公司 IW i0? V  
affiliated company 附属公司;联号;联营公司 Hk+44   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^k % +ao  
affordability 负担能力 l opl  
African Development Bank [AfDB] 非洲开发银行 g zi=+oJ|4  
after-acquired property 事后取得的财产 lwt,w<E$  
after-hours dealing 市后交易 >F^$ ' b]  
after-tax profit 税后盈利;税后利润;税后溢利 t)8c rX}P  
agency agreement 代理协议 j%3 $ytf|p  
agency expenses 代理机构的开支 0^Ldw)C"  
agency fee 代理费 **__&X p1  
Agency Law 《代理法》 bj0HAgY@  
agent 代理人;承销人 32+N?[9 *  
agent of company 公司代理人 fhZwYx&t  
agent's fee 代理人费;经纪费  ::02?  
aggregate 总计;总数;总体数字 0_je@p+$  
aggregate amount 总款额;总额 ynra%"sd  
aggregate assets and liabilities 总体资产与负债 "UD)3_R  
aggregate at constant price 按固定价格计算的总体数字 0y<9JvN$9  
aggregate demand 总需求 9Oj b~  
aggregate gross position 总持仓量 ,9 ^ 5  
aggregate limit 总限额 [wSoZBl  
aggregate of salaries tax 合计薪俸税 U7fpaxc-  
aggregate performance 总体表现;总体业绩 hb~d4J=S  
aggregate supply 总体供应 =CFg~8W  
aggregate surplus 总盈余 *g}==o`  
aggregate total 整体总额 OO/>}? ob  
aggregate value 总值;合计价值 zx "EAF{  
aggregated basis 合计基准 Bi fI.2|  
aggregated net chargeable income 合计应课税入息实额 D_<B^3w )  
aggregation 合并计算;合计;总和 JfJ ln[  
aggregation of incomes of husband and wife 夫妇入息合并计算 +1qvT_  
aggregation of property 财产的总和 'p[6K'Uq5  
agio 差价;贴水 PJKY$s.  
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》 *vBhd2HO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o|n;{zT"  
《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》 J%ws-A?6rN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H h](n<Bs  
《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》 JYjc^m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1*9Yy~w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (AA@ sN  
agreement for a settlement 授产协议 xF) .S@  
agreement for assignment 转让协议 *]q`:~u2  
agreement for sale 售卖协议;买卖协议 oU3gy[wF;b  
agreement for sale and purchase 买卖协议 N0lFx?4  
agreement for the payment of interest 支付利息协议 `,pBOh|'  
agreement for the repayment of money 还款协议 fU.hb%m)Q\  
agreement of reinsurance 再保险协议 .6n|hYe  
Agricultural Bank of China 中国农业银行 w0js_P-uv  
air passenger departure tax 飞机乘客离境税 E.$//P n|1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oKSW:A  
airport tax 机场税 $(J)F-DB i  
alcohol duty 酒精税 wAR:GO'n  
alienation 让与;让渡;转让 .w m<l:  
alimony 生活费;赡养费 ZPM7R3%V)z  
All Ordinaries Index [AOI] 所有普通股指数 .Z QXY%g  
all risks 全险;综合险 FhH*lO&  
All Sales Record for Stock Market 《股票市场成交报告》 cQh{z8Bf?<  
Allied Capital Resources Limited 新联财务有限公司 (ce)A,;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zXGI{P0O  
allocation letter 拨款信件 Q!~1Xc0S`p  
allocation of fund 分配款项;预留款项  KYccjX  
allocation of profit 利润分配;溢利分配 b2F1^]p  
allocation warrant 拨款令 %E, -dw  
allotment 分配;配股 79Q,XRWh|  
allotment notice 股份配售通知;配股通知 3s:)CXO  
allotment of shares 股份分配 <C"}OW8  
allowable 可获宽免;免税的 gcX  
allowable business loss 可扣除的营业亏损 ]]V=\.y  
allowable expenses 可扣税的支出 q{,yas7}  
allowance 免税额;津贴;备抵;准备金 ioTqT:.  
allowance for debts 债项的免税额 <9=RLENmY"  
allowance for depreciation by wear and tear 耗损折旧免税额 QQHC 1  
allowance for funeral expenses 殡殓费的免税额 6*ZZ)W<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Tig6<t+Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,,9vk\  
allowance to debtor 给债务人的津贴 Qw% 0<~<  
alteration of capital 资本更改 QIN# \  
alternate trustee 候补受托人 Grd9yLF  
amalgamation 合并 `n|k+tsC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IfRrl/!nw  
ambit of charges 征税范围;收费范围 %ULd_ES^  
amended valuation 经修订的估值 EjVB\6,  
American Commodities Exchange 美国商品交易所 gJOswN;([  
American Express Bank Limited 美国运通银行 _x#r,1V+D  
American Stock Exchange 美国证券交易所 ;NJM3g0I  
amortization 摊销 0XIrEwm@%  
amount due from banks 存放银行同业的款项 GEb)nHQq  
amount due from banks abroad 存放海外银行同业的款项 d7c m?+  
amount due from holding companies 控股公司欠款 XnvaT(k7Y  
amount due from local banks 存放本港银行同业的款项 )^^}!U#|e  
amount due to banks 银行同业的存款 )./'RE+(k  
amount due to banks abroad 海外银行同业的存款 ~b4fk^u`+  
amount due to holding companies 控股公司存款 ~ YZi"u  
amount due to local banks 本港银行同业的存款 Ug O\+cI  
amount due to outport banks 外埠银行同业的存款 K&Q0]r?  
amount for note issue 发行纸币的款额 R91u6r#  
amount of bond 担保契据的款额 Sag\wKV8  
amount of consideration 代价款额 483vFLnF  
amount of contribution 供款数额 e''Wm.>g(+  
amount of indebtedness 负债款额 tX}Fb0y  
amount of principal of the loan 贷款本金额 zjJyc?  
amount of rates chargeable 应征差饷数额 Fn%:0j  
amount of share capital 股本额 L' h'm{i  
amount of sums assured 承保款额 X4*/h$48 w  
amount of variation 变动幅度 0P53dF  
amount of vote 拨款数额 `wG&Cy]v  
amount payable 应付款额 8|Y^z_C  
amount receivable 应收款额 N=L urXv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CUw 9aH  
analysis 分析 3vs2}IV'  
ancillary risk 附属风险 8@Km@o]?  
annual account 周年帐目;周年帐目报表;年度决算;年结  Q{Bj(f  
annual accounting date 年结日期 \J\1i=a-=  
annual allowance 每年免税额;年积金;年度津贴;年津 /ci.IT$Q^  
annual balance 年度余额 CGg6nCB  
annual disposable income 每年可动用收入 Ri-wbYFaP  
annual estimates 周年预算 eZJOI1wNp  
annual fee 年费 n:!J3pR  
annual general meeting 周年大会 ,wEM  
annual growth rate 年增率;每年增长率 1Q;` <=  
annual long-term supplement 长期个案每年补助金  3i$AR  
annual pensionable emolument 可供计算退休金的年薪 {S&&X&A`v  
annual report 年报 ,zyrBO0 Eq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9_/1TjrDN  
annual return 周年报表;周年申报表;每年报税表格 -jw=Iyv  
Annual Return Rules 《周年报表规则》 (c_hX(  
annual review of consumer prices 每年消费物价回顾 `4p9K  
annual roll-forward basis 逐年延展方式 Wl2>U(lj  
annual salary 年薪 dCyQCA[  
annual statement 年度报表;年度决算表 ?8nG F%p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M*{e e0\`r  
annuitant 年金受益人 +%~g$#tlJo  
annuity 年金 tr}$82Po  
annuity contract 年金合约 g?+P&FL#I  
annuity on human life 人寿年金 t2$:*PvE  
antecedent debt 先前的债项 V!=]a^]:  
ante-dated cheque 倒填日期支票 }R'oAE}$  
anticipated expenditure 预期开支 zc(7p;w#p  
anticipated net profit 预期纯利 /L8=8  
anticipated revenue 预期收入 n#fg7d%  
anti-inflation measure 反通货膨胀措施 @'y"D  
anti-inflationary stance 反通货膨胀立场 ouI0"R&@  
apparent deficit 表面赤字 ;Os3 !  
apparent financial solvency 表面偿债能力 mnia>; 0H  
apparent partner 表面合伙人 7> QtO  
application for personal assessment 个人入息课税申请书 fe$WR~  
application of fund 资金应用 -|kDa1knA  
application to release as liquidator and to destruct the books of accounts and documents J.d `tiN  
申请免除清盘人职务及毁灭帐簿与文件 ro{MD s  
appointed actuary 委任精算师 "869n37  
appointed auditor 委任核数师;委任审计师 o_5@R+&  
appointed trustee 委任的受托人 s5dh]vNN  
appointer 委任人 a`uT'g[*  
apportioned pro rata 按比例分摊 V]2z5u_q  
apportionment 分配;分摊 cG'Wh@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2S4z$(x3  
apportionment formula 分摊方程式 }ie]7N6;  
apportionment of estate duty 遗产税的分摊 G!IQ<FuY  
appraisal 估价;评估 H#y"3E<s  
appreciable growth 可观增长 2 ^aTW`>L  
appreciable impact 显着影响 Y4O L 82Y  
appreciable increase 可观增长 GS H{1VS_b  
appreciation 增值;升值 U{Z>y?V/  
appreciation against other currencies 相对其他货币升值 d w|0K+-PH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @n(In$  
appreciation tax 增值税 [C6?:'}FA  
appropriation 拨款;拨用;拨付 YovY0nO  
appropriation account 拨款帐目 u| c+w)a  
Appropriation Bill 拨款法案 pS \>X_G3  
appropriation-in-aid system 补助拨款办法 g]#Wve  
approved assets 核准资产 ||=Duk  
approved basket stock 认可一篮子证券 z"#.o^5  
approved budget 核准预算 A@OV!DJe]  
approved charitable donation 认可慈善捐款 I1~g?jpH  
approved charitable institution 认可慈善机构 jlBCu(.,_  
approved currency 核准货币;认可货币 bph*X{lFK  
approved estimates 核准预算 \t@`]QzG:  
approved estimates of expenditure 核准开支预算 UJ[a& b  
approved overseas insurer 核准海外保险人 $EIkk= z  
approved overseas trust company 核准海外信托公司 D,/9rH  
approved pooled investment fund 核准汇集投资基金 Ah6x2(:  
approved provident fund scheme 认可公积金计划 s|'L0` <B  
approved provision 核准拨款 !*gAGt_  
approved redeemable share 核准可赎回股份 A\)X&vR[6  
approved regional stock 认可地区性证券 YP,PJnJU8  
approved retirement scheme 认可退休金计划 t,,^^ll  
approved subordinated loan 核准附属贷款 N3<Jh  
arbitrage 套戥;套汇;套利 b3lpNJ J  
arbitrageur 套戥者;套汇者 pt#[.n#f  
arbitrary amount 临时款项 F948%?a  
arrangement 措施;安排;协定 {@Ac L:Eit  
arrears 欠款 sBnPS[Oo  
arrears of pay 欠付薪酬 beE%%C]X  
arrears of revenue 逾期未收税款;逾期未收的帐项 K~-XDLh5Nu  
articles of association 组织章程;组织细则;组织章程细则 ZZ*k3Ce  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [B`P]}gL:  
ascertainment of profit 确定利润 }HorR2(`N  
"Asia Clear" “亚洲结算系统” #+0 R!Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >U Lp!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C6~dN& q  
Asian Development Fund [ADF] 亚洲发展基金 /p0LtUMu  
Asian dollar bond 亚洲美元债券 us%RQ8=k  
Asian dollar market 亚洲美元市场 zQ}N mlk  
Asian dollar rate 亚洲美元利率 Y +54z/{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ui!|!V-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gUA}%YXe  
asked price 沽盘;喊价;索价;卖方报价 zP}v2  
assessable income 应评税入息 )6^xIh  
assessable loss 应评税亏损 rU@?v+i  
assessable profit 应评税利润 3H2;mqq  
assessable value 应评税值 +=Wdn)T  
assessed profit 估定利润 FaE orQ  
assessed value 经评估价值 a HL '(<  
assessment 评税;评定;估价;评税单 -<]_:Kf{;&  
assessment number 评税编号;估价编号 Q0\5j<'e  
assessment of additional tax 补加税评税 UE w3AO  
assessment of performance 业绩评估;实绩评价 )fc"])&8  
Assessor 评税主任 :w%b w\}  
asset price bubbles 资产价格泡沫  q)+ n2FM  
asset-backed securities 具资产保证的证券 v^fOT5\  
assets accretion 资产增值 lG>e6[Wc  
assets and liabilities 资产与负债 ^\jX5)2{  
assets betterment statement 资产递增表;资产改进表 @!3^/D3  
assets lending 实物放款;有抵押贷款 6 JYOe  
assets of the company passing on the death 死者去世时转移的公司资产 Gw^=kzh  
assets pledged as security for liabilities 用作负债抵押的资产 F5P{+z7  
assets portfolio 资产投资组合 y|{?>3  
assets price 资产价格 \'Kj.EO{?$  
assets quality 资产质素 $#3<rcOq  
assets realization 资产变现 "IJMvTmj  
assets refinancing arrangement 资产再集资安排 MWh+h7k'  
assets securitization 资产证券化 q Xhf?x  
assets situated outside Hong Kong 在香港以外地方的资产 _C=[bI@  
assets stripping 削减资产;拆卖资产 ArzsZ<\//  
assets value 资产值 d ovwB`5  
assignee 承让人 ^l&4UnLlc  
assignment 转让;转让书;转让契 _4B iF?1  
assignment of interest 权益转让 n@[</E(  
assignment of letters patent and trade mark 专利证书及商标转让 .BDRD~kB  
assignment of property 物业转让;物业转让书 T JS1,3<  
assignment right 转让权 \ZWmef  
assignor 转让人 _J~ta.  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <L/vNP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sNmC#,  
associate member 附属会员 \'tz|  
associated body corporate 相联法人团体 $'{`i 5XB  
associated company 相联公司;联属公司 vqz#V=J{  
associated corporation 相联法团 -01 1U!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KVpAV$|e  
公认会计师公会〔英国〕 SLOYlRGCi  
Association of Futures Exchange Brokers 香港期货经纪协会 9~%]|_(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l'". }6S  
association of underwriters 承保人组织 X]U"ru{1q  
assumption of control 接管  b(-t)5^}  
assurance 担保;保险;转易;转易书 }.V0SM6  
assurance of interest 权益的转易 aDvO(C  
at 19XX price 按一九XX年价格计算 hs_|nr0;[  
at a discount 按赔价计算;按贴水价格计算;打折扣 5>[sCl-  
at a premium 按溢价计算;按升水价格计算 @ ^6OV)  
at call 通知付款;按通知 ZfCr"aL  
at constant market price 按固定市价计算 gdFoTcHgO|  
at constant price 按固定价格计算 NG!cEo:2aa  
at cost 按成本计算 3nC#$L-   
at current market price 按当时市价计算;按现时市价计算 #r^@*<{^  
at current price 按当时价格计算;按现时价格计算 !vVjZ  
at factor cost 按要素成本计算;按生产要素成本计算 p2DNbY\]  
at money-of-the-day price 按付款当日价格计算 as |c`4r\O  
at or better 按指定或较佳价位〔买卖指令〕 ;6 6_G Sjz  
at par 按面值计算;平价 }rA+W-7  
at sight 见票即付 Yn]y d1  
at the close 按收市盘 P| P fG=  
at the opening 按开市盘 Iki+5  
attestation 见证;见证条款 ) a\DS yr  
at-the-money option 平价期权 #0<y0uJ(y  
attorney 受权人;受托代表人 _.*4Y  
attornment 新拥有人承认书 :Z]hI+7  
attributable profit 可归属利润 ~EWfEHf*BJ  
attributable share value 可归属股份价值 t,1!`/\  
Auckland Stock Exchange 奥克兰证券交易所 5QFXj)hR+4  
auction 拍卖 h*%0@  
auctioneer 拍卖商 D)ne *},  
audit 审计;核数 YEPG[W<kg  
Audit Commission 审计署 5OW8G][  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b|8>eY  
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〕 ,#jhKnk2e  
audit review 帐目审查 +9 p`D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Nw>T $RzS  
audited account 审计帐目;经审计的帐目 Nk7eiQ  
audited annual account 经审计的周年帐目 MD ?F1l"}%  
audited balance sheet 经审计的资产负债表 X)iWb(@k"7  
auditor 核数师;核数主任;审计师 B 6'%J  
auditor's certificate 核数师证明书;审计师证明书 &Bz7fKCo  
auditor's report 核数师报告;审计师报告 V_A,d8=lt  
Aussie bond 澳元债券 [g h[F  
austerity budget 紧缩预算 LXu"rfp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %v+fN?%x,d  
Australia All Ordinaries Index 澳洲所有普通股票指数 .Lr)~  
Australian Dollar [AUD] 澳元 G<^]0`"+)t  
Australian Options Market 澳大利亚期权市场 :UDn^ (#  
Australian Securities Commission 澳洲证券事务监察委员会 0B$7S,2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~UJu @M  
Australian Stock Exchange 澳大利亚证券交易所 _?]BVw  
Austrian Schilling [ATS] 奥地利先令 fByh";<`P  
authentication 认证;鉴证 l88a#zUQDN  
authority to purchase 委托购买证;委购书 fzFvfMAU  
authorization 认可;核准;授权;授权书 R4~zL!7;  
authorization by direction 指示授权 Wt)SdF=U/  
authorization by instruction 指令授权 ZH$sMh<xg  
authorization by warrant 令状授权 ZOrTbik  
authorization of unit trust 单位信托的认可 bu"68A;>  
authorized agent 指定代理人 ic0v*Y$  
authorized capital 法定资本 F2PLy q  
authorized clerk 出市员 eFj6p<  
authorized dealer 认可交易商 _z(5e  
authorized financial institution 认可财务机构 Ad`[Rt']kI  
authorized fund 认可基金 Neo^C_[vN  
authorized fund house 获授权的基金公司;认可基金公司 ;4/dk_~p]  
authorized institution 认可机构 ,8xP8T~Kmv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !G"9xrr1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I~]Q55  
authorized insurer 获授权保险人;获认可承保人 @ Zgl>  
authorized investment 特准投资项目 v<7Gln  
authorized person 获授权人 9"HmHy&:E  
authorized representative 获授权代表 Dd5xXs+c  
authorized share capital 法定股本 aO^:dl5  
automated quotation system 自动报价系统 x'@32gv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :B*vkwT  
自动交易系统〔香港期货交易所有限公司〕 ^QXw[th!d  
automatic adjustment mechanism 自动调整机制 [C+Gmu  
automatic adjustment system 自动调整系统 Ff Yd+]+?  
Automatic Clearing House 自动票据交换所 2i7i\?<.  
automatic exchange rates accumulation system 自动化汇率累集系统 E/dO7I`B   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d@D;'2}Yc  
automatic teller machine [ATM] 自动柜员机 Q9yGQu  
autopay 自动转帐 S[L#M;n  
available assets 可用资产 uK;K{  
available fiscal reserve 现存财政储备 !O F?xW  
available profit 可用利润 9b"9m*gC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Y[ iDX#  
average 平均;平均数;海损 SvX=isu!.  
average basic salary 平均基本薪金 OBI+<2`Oc  
average consumer expenditure 平均消费开支;一般消费开支 .B 85!lCF  
average cost 平均成本 Vedyy\TU  
average cost of land production 增辟土地平均成本 {ywXz|TP  
average daily turnover 平均每日成交额 3qAwBVWa  
average daily wage rate 平均每日工资率 j!lAxlOX  
average expenditure pattern 平均开支模式 H:q)^$s  
average growth rate 平均增长率 '9*5-iO  
average net fixed assets 固定资产平均净值 2/yXY_L  
average of relatives 相对价格平均数 HBh` 2Q  
average price 平均价格 f=:3!k,S  
average propensity to consume 平均消费倾向;一般消费倾向 Ka]J^w;a  
average propensity to save 平均储蓄倾向;一般储蓄倾向 i\=z'  
average rate 平均率 ~|CJsD/  
average revenue 平均收入;平均收益 xH_A@hf;  
average stock 平均库存;平均存货 HYjMNj0  
average yearly rent 平均年租 %s$rP  
avoidance of double taxation 避免双重课税 5:Yck<  
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 HQq`pG%m6  
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