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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: , ExY.'%1  
A share A股;甲类股份 wmX(%5vY^  
abatement of tax 减税;减扣免税额 ,jW a&7  
ABN AMRO Bank N.V. 荷兰银行 I\-M`^@  
above-the-line expenditure 线上项目支出;经常预算支出 (i\{hq/  
above-the-line receipt 线上项目收入;经常预算收入 OrL4G `O  
ABSA Asia Limited 南非联合亚洲有限公司 `|&0j4(Pg  
absolute change 绝对数值变更 YIIc@ )  
absolute expenditure 实际开支 v=dK2FaY  
absolute guideline figure 绝对准则数字 gw">xt5  
absolute interest 绝对权益 M17+F?27M  
absolute order of discharge 绝对破产解除令 ;jQ^8 S  
absolute profit margin 绝对利润幅度 Ps(oxj7  
absolute value 实值;绝对值 fGA#0/_`  
absolutely vested interest 绝对既得权益 '"c`[L7Wn  
absorbed cost 已吸收成本;已分摊成本 x <aR|r  
absorption 吸收;分摊;合并 _V8;dv8  
absorption rate 吸收率;摊配率;分摊率 5zZQt +Ip  
ACB Finance Limited 亚洲商业财务有限公司 BhjDyB  
acceptable form of reciprocity 合理的互惠条件 BaUuDo/ZO  
acceptable rate 适当利率;适当汇率 0k_3]Li=(  
acceptance agreement 承兑协议 `PeC,bp  
acceptance for honour 参加承兑 g-u4E^,*|  
acceptor 承兑人;接受人;受票人 6wbH{}\ll  
acceptor for honour 参加承兑人 4$mtc*tzT  
accident insurance 意外保险 LOG>x!  
Accident Insurance Association of Hong Kong 香港意外保险公会 S !lrnH  
accident insurance scheme 意外保险计划 0ap'6  
accident year basis 意外年度基准 A@Zqh<,Ud  
accommodation 通融;贷款 M+j*5wNy  
accommodation bill 通融票据;空头票据 8N |K   
accommodation party 汇票代发人 GpO*As_2  
account balance 帐户余额;帐户结余 n _x+xVi%  
account book 帐簿 MO| Dwuaf  
account collected in advance 预收款项 CbxWK#aMmB  
account current book 往来帐簿 WlW%z(RC  
account of after-acquired property 事后取得的财产报告 7 _"G@h  
account of defaulter 拖欠帐目 )_>'D4l ?  
account payable 应付帐款 {KK/mAp{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {: \LFB_  
account receivable 应收帐款 Chad}zU`  
account receivable report 应收帐款报表 RFSwX*!  
account statement 结单;帐单;会计财务报表 j, *= D6  
account title 帐户名称;会计科目 +~P_o_M  
accountant's report 会计师报告 xzFQ)t&  
Accountant's Report Rules 会计师报告规则 [wJ\.9<Oa  
accounting and auditing procedure 会计与审计程序;会计与核数程序 / $s(OFbi#  
Accounting Arrangements 《会计安排》 M^ e}w!U  
accounting basis 会计基础 5yj#9H  
accounting by Official Receiver 破产管理署署长呈交的帐目 OTAe#]#  
Accounting Circular 《会计通告》 +T4}wm  
accounting class 会计类别 Q`;eI a6U  
accounting date 记帐日期;会计结算日期 OZz!8-|wE  
accounting for money 款项核算 r=7!S8'  
Accounting Officer 会计主任 `}L{gssv  
accounting period 会计报告期;会计期 )J+A2>  
accounting policy 会计政策;会计方针 ^wwS`vPb  
accounting practice 会计惯例 @Jqo'\~&  
accounting principle 会计准则 M} ri>o  
accounting record 会计记录 d.Ccc/1-  
accounting report 会计报告 Wi,)a{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @Cx goX^  
Accounting Society of China 中国会计学会 s +qodb+  
accounting statement 会计报表 0r i  
accounting system 会计制度;会计系统 !)`*e>]x  
accounting transaction 会计事项;帐务交易 yc`3)  
accounting treatment 会计处理 'qG-)2 t  
accounting year 会计年度 ox\D04:M  
accretion 增值;添加 R >&8%%#  
accrual 应计项目;应累算数目 \P"Ol\@  
accrual basis 应计制;权责发生制 y!rJ}e  
accrual basis accounting 应计制会计;权责发生制会计 darbL_1  
accrue 应累算;应计 w8:  
accrued benefit 应累算利益 ^K4?uABc  
accrued charges 应计费用 >vYb'%02  
accrued cumulative preference share dividend 应累算的累积优先股股息 C(8!("tU  
accrued expenses 应累算费用 1;B&R89}  
accrued interest payable 应付利息;应计未付利息 Bc-/s(/Eq  
accrued interest receivable 应收利息;应计未收利息 kkMChe};5  
accrued right 累算权益 m6}_kzFz  
accruing profit 应累算的利润 @[f$MRp\  
accumulated fiscal reserve 累积财政储备 3` D['  
accumulated profit 累积利润;滚存溢利 GDiyFTr  
accumulated reserve 累积储备 ,Jn` qvmi  
accumulation of surplus income 累积收益盈余 4M6[5RAW{  
acquired assets 既得资产 9`"#OQPn1  
acquisition 收购;购置;取得 F ~7TE91C  
acquisition cost 购置成本 5DkEJk7a  
acquisition expenses 购置费用 AGO"),  
acquisition of 100% interest 收购全部股权 V,8Z!.MG  
acquisition of control 取得控制权 BJ'pe[Xa5  
acquisition of fixed assets 购置固定资产 Y%|dM/a`  
acquisition of shell “买壳” [7LdTY"Tl  
acquisition price 收购价 $A/?evJi8R  
act of God 天灾 a"t~ K  
acting partner 执事合伙人 4%_xT o  
active market 买卖活跃的市场;交投畅旺的市场;旺市 .!i`YT*jF  
active partner 积极参与的合伙人 R(8?9-w  
active trading 交投活跃 %XZhSmlf  
actual circulation 实际流通 _ yDDPuAi  
actual cost 实际成本 k\dPF@~Hvl  
actual expenditure 实际开支;实际支出 JY;u<xl  
actual income 实际入息;实际收入;实际收益 I36%oA  
actual market 现货市场 O?"uM>r  
actual price 现货价;实际价格 xD~r Q$6sI  
actual profit 实际利润 ~Je40vO[  
actual quotation 实盘;实际价位;实际报价 .Y8P6_  
actual year basis 按实际年度计算 T{-gbo`Yji  
actuals 实货 1,]FLsuy  
actuarial investigation 精算调查 W!Hn`T   
actuarial principle 精算原则 bGy|T*@  
actuarial report 精算师报告 @de0)AJG6  
Actuarial Society of Hong Kong 香港精算学会 9 HlWoHuC  
actuarial valuation 精算师估值 >El]5M7h7  
actuary 精算师 dV}]\ 8N  
ad referendum agreement 暂定协议;有待覆核的协定 \1n (Jr.<  
ad valorem duty 从价税;按值征税 nII#uI /!q  
ad valorem duty system 从价税制 ]w$cqUhM  
ad valorem fee 从价费 \d]Y#j<  
ad valorem tariff 从价关税 $<&_9T#&w  
additional allowance 额外免税额 G%zJ4W%  
additional amount for unexpired risk 未过期风险的额外款额 K@*4=0  
additional assessable profit 补加应评税利润 kCoE;)y$  
additional assessment 补加评税 ]%FP*YU4O  
additional commitment 额外承担 @,c` #,F/  
additional commitment vote 额外承担拨款 dxH\H?NO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x(4"!#  
additional dependent parent allowance 供养父母额外免税额 F+ RE  
additional provision 额外拨款 b35 3+7"|  
additional stamp duty 附加印花税 X=lsuKREZ  
additional tax 补加税罚款;补加税款 2i !\H$u`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~ F-lO1  
adjudged bankrupt 被裁定破产 SXO.|"M  
adjudicated bankrupt 裁定破产人 cu'(Hj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 G)M! , Q  
adjudication of bankruptcy 裁定破产;宣告破产 o`7 Z<HF  
adjudication of insolvency 裁定无力偿还债务 2Qh)/=8lM  
adjusted actual 经调整的实数;调整后的实数 '$'a .q1q9  
adjusted current assets 经调整的流动资产;调整后的流动资产 i: jB  
adjusted figure 经调整的数字;调整后的数额 Dsc0 ;7~6  
adjusted liabilities 经调整的负债;调整后的负债 njO~^Hl7  
adjusted loss 经调整的亏损;调整后的亏损 Yo=$@~vN]  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 o~L(;A]yN  
adjusted profit 经调整的利润;调整后的利润 ~Lg ;7i1L  
adjusted surplus 经调整的盈余额;调整后的盈余额 9k6/D.Dz  
adjusted value 经调整的价值;调整后的价值 uqa pj("  
adjustment 调整;修订;理算〔保险〕 Y|J=72!]  
adjustment centre 调剂中心 YK$[)x\S  
adjustment lag 调整过程的时间差距;调整时差 Qb55q`'z  
adjustment mechanism 调整机制 ~{-Ka>A  
adjustment of loss 亏损调整 . &`YlK  
adjustment process 调整过程;调整程序 >}2 ,2  
adjustment range 调整幅度 /lPnf7  
administered exchange rate 受管制汇率 o2hZ=+w>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7'Hh^0<  
administration expenses 行政费用 #b:YY^{g_  
administration fee 手续费;行政费 ~Z*7:bPN!^  
administration in bankruptcy 破产管理 u2`j\ Vu  
administration order 遗产管理令 _5(1T%K)  
administrator 管理人;遗产管理人 +xsGa{`  
administrator of the estate 遗产管理人 "USzk7=&.  
admission of debt 债项承认书 j72mm!  
admission of proof 接纳债权证明 VlSM/y5  
advance 放贷款项;垫付款项;预支款项;预付款项 ~RwoktO  
advance account 暂支帐目;预付款帐户 :F#^Q%-IS  
advance compensation 预付补偿金 7#oq|5  
advance from shareholder 股东垫款 #h U4gX,  
advance pending reimbursement 预支以待日后付还 \.p; 4V&  
advanced economy 先进经济体系 E?bv<L,"  
advancement 预付;预付财产 +Wy`X5v  
advances warrant 垫款令 |:4?K*w",  
advancing 贷出 B!8X?8D  
adverse balance 逆差 8faT@J'e;  
adverse exchange 逆汇 $ <C",&  
advertisement addressed to shareholders 在报章刊登的致股东通告 !<VP[%2L~  
advice for collection 托收通知书 2Ub-ufkU  
advice of drawing 提款通知书;汇票通知书 Li0+%ijM  
advice of payment 付款通知 l{ql'm  
Advisory Committee [Securities and Futures Commission]  98^7pa  
谘询委员会〔证券及期货事务监察委员会〕 @]8flb )T  
Advisory Committee on Diversification 经济多元化谘询委员会 _3wK: T{:  
affidavit 誓章;遗产申报誓章 b`j9}t Z  
affidavit of no receipt 述明无收款的誓章 T<b* =i  
affiliate 联号;联营公司;附属公司 yJO Jw o^  
affiliated company 附属公司;联号;联营公司 $cwmfF2C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !$ii*}  
affordability 负担能力 o"z;k3(i$7  
African Development Bank [AfDB] 非洲开发银行  7( Z9\  
after-acquired property 事后取得的财产 K ;]dZ8  
after-hours dealing 市后交易 Z]bG"K3l  
after-tax profit 税后盈利;税后利润;税后溢利 ^,vFxN--q  
agency agreement 代理协议 e{Vn{.i,5  
agency expenses 代理机构的开支 ,F` 1VpTd8  
agency fee 代理费 xfC$u`e=  
Agency Law 《代理法》 >.9V`m|  
agent 代理人;承销人 L;L_$hu)  
agent of company 公司代理人 }R5EuR m\  
agent's fee 代理人费;经纪费 `d4xX@  
aggregate 总计;总数;总体数字 Ui9;rh$1eU  
aggregate amount 总款额;总额 I.|b:c xN  
aggregate assets and liabilities 总体资产与负债 ,{msJyacmR  
aggregate at constant price 按固定价格计算的总体数字 d)D!np=  
aggregate demand 总需求 ,`!lZ| U  
aggregate gross position 总持仓量 02tN=}Cj)  
aggregate limit 总限额 -aE,KQ  
aggregate of salaries tax 合计薪俸税 bi+g=cS  
aggregate performance 总体表现;总体业绩 "rEfhzmyF  
aggregate supply 总体供应 jq8TfJ|   
aggregate surplus 总盈余 ,_w}\'?L  
aggregate total 整体总额 *P]]7DR  
aggregate value 总值;合计价值 f8qDmk5s  
aggregated basis 合计基准 D+! S\~u  
aggregated net chargeable income 合计应课税入息实额 |8[!`T*s  
aggregation 合并计算;合计;总和 ) R5j?6}xF  
aggregation of incomes of husband and wife 夫妇入息合并计算 .0gfP4{1{  
aggregation of property 财产的总和 *=v%($~PK6  
agio 差价;贴水 ?OoI6 3&  
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》 Z)=S>06X Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ePIN<F;I  
《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》 dn?'06TD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a.JjbFL  
《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》 |22vNt_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `' EG7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 t l7:L>  
agreement for a settlement 授产协议 ^;( dF<?'r  
agreement for assignment 转让协议 4b`Fi@J\  
agreement for sale 售卖协议;买卖协议 "AKr;|m  
agreement for sale and purchase 买卖协议 %hZX XpuO  
agreement for the payment of interest 支付利息协议 k q?:<!z  
agreement for the repayment of money 还款协议 G/fBeK$.  
agreement of reinsurance 再保险协议 }lhk;#r  
Agricultural Bank of China 中国农业银行 >=:mtcph  
air passenger departure tax 飞机乘客离境税 M6qNh`+HO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 F1B/cd  
airport tax 机场税 Q*1'k%7  
alcohol duty 酒精税 @p^EXc*|  
alienation 让与;让渡;转让 q _K@KB  
alimony 生活费;赡养费 k{b|w')  
All Ordinaries Index [AOI] 所有普通股指数 uysTyzx  
all risks 全险;综合险 `'3 De(  
All Sales Record for Stock Market 《股票市场成交报告》 ,)J>8eV  
Allied Capital Resources Limited 新联财务有限公司 (18ZEKk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #Yp&yi }  
allocation letter 拨款信件 fO^s4gWTg  
allocation of fund 分配款项;预留款项 _dCDT$^&r  
allocation of profit 利润分配;溢利分配 YDYNAOThnb  
allocation warrant 拨款令 HrFbUK@@  
allotment 分配;配股 vfx{:3fO  
allotment notice 股份配售通知;配股通知 XkoPN]0n  
allotment of shares 股份分配 sKR%YK "A  
allowable 可获宽免;免税的 Fs=x+8'M  
allowable business loss 可扣除的营业亏损 vkR ~nIp  
allowable expenses 可扣税的支出 !Y7$cU &  
allowance 免税额;津贴;备抵;准备金 0:4>rYBC   
allowance for debts 债项的免税额 fl9VokAT  
allowance for depreciation by wear and tear 耗损折旧免税额 p}/D{|xO  
allowance for funeral expenses 殡殓费的免税额 aUc#,t;Qd  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "-MB U  
allowance for repairs and outgoings 修葺及支出方面的免税额 4^nHq 4_  
allowance to debtor 给债务人的津贴 (e!Yu#-  
alteration of capital 资本更改 SAf)#HXa  
alternate trustee 候补受托人 ^J^FGo|M  
amalgamation 合并 QkD]9#Id&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hgE :2@  
ambit of charges 征税范围;收费范围 s~B)xYmyB'  
amended valuation 经修订的估值 v UO[V$rx  
American Commodities Exchange 美国商品交易所 5[)#3vY  
American Express Bank Limited 美国运通银行 ya^8mp-  
American Stock Exchange 美国证券交易所 H]wP \m)  
amortization 摊销 T3SFG]H  
amount due from banks 存放银行同业的款项 f O+lD  
amount due from banks abroad 存放海外银行同业的款项 ?Ov~\[) F  
amount due from holding companies 控股公司欠款 T@#?{eA  
amount due from local banks 存放本港银行同业的款项 %{:pBt:Z  
amount due to banks 银行同业的存款 h <$%y(lP  
amount due to banks abroad 海外银行同业的存款 N `fFYO  
amount due to holding companies 控股公司存款 opN4@a7l  
amount due to local banks 本港银行同业的存款 QLHEzEvf{/  
amount due to outport banks 外埠银行同业的存款 ,g*3u  
amount for note issue 发行纸币的款额 =-GxJ PL  
amount of bond 担保契据的款额 ~Jsu"kr  
amount of consideration 代价款额 88[u^aC  
amount of contribution 供款数额 F|.tn`j]U  
amount of indebtedness 负债款额 '|5o(6u'  
amount of principal of the loan 贷款本金额 y x#ub-A8  
amount of rates chargeable 应征差饷数额 ev+H{5W8  
amount of share capital 股本额 h?B1Emlq  
amount of sums assured 承保款额 l. l)w  
amount of variation 变动幅度 EowzEGq!a5  
amount of vote 拨款数额 `Eu,SvkFw  
amount payable 应付款额 kv+^U^WoU  
amount receivable 应收款额 Lw(tO0b2H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JgKhrDx  
analysis 分析 Df*<3G  
ancillary risk 附属风险 KQ81Oxu*C  
annual account 周年帐目;周年帐目报表;年度决算;年结 tf8xc  
annual accounting date 年结日期 Fi;OZ>;a  
annual allowance 每年免税额;年积金;年度津贴;年津 ru`U/6 n  
annual balance 年度余额 4/mz>eK"  
annual disposable income 每年可动用收入 Ya!e8 3-r  
annual estimates 周年预算 Ki Kw,@  
annual fee 年费 whP5 u/857  
annual general meeting 周年大会 B <qsa QG  
annual growth rate 年增率;每年增长率 L{)t(H>O  
annual long-term supplement 长期个案每年补助金 1x\k:2U  
annual pensionable emolument 可供计算退休金的年薪 98?O[=  
annual report 年报 -J#RGB{7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -m>3@"q  
annual return 周年报表;周年申报表;每年报税表格 R-OO1~W=  
Annual Return Rules 《周年报表规则》 8d Fqwpw8  
annual review of consumer prices 每年消费物价回顾 Y hmveV  
annual roll-forward basis 逐年延展方式 WDV=]D/OE  
annual salary 年薪 6d/v%-3  
annual statement 年度报表;年度决算表 +s;Vfc$b]H  
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 hmG8 {h/  
annuitant 年金受益人 ~ QohP`_  
annuity 年金 g&EK^q  
annuity contract 年金合约 |4 2;171  
annuity on human life 人寿年金 _29wQn@]  
antecedent debt 先前的债项 "XLtrAu{  
ante-dated cheque 倒填日期支票 Yl"CIgt  
anticipated expenditure 预期开支 "zQ<)Q]U  
anticipated net profit 预期纯利 U@n5:d=  
anticipated revenue 预期收入 z\8s |!  
anti-inflation measure 反通货膨胀措施 o:3(J}  
anti-inflationary stance 反通货膨胀立场 vx ' ];  
apparent deficit 表面赤字 wqV"fZA\]  
apparent financial solvency 表面偿债能力 GXQ%lQ  
apparent partner 表面合伙人 JhTr{8{  
application for personal assessment 个人入息课税申请书 |_7k*:#q:  
application of fund 资金应用 .7LQ l ?  
application to release as liquidator and to destruct the books of accounts and documents d]^m^  
申请免除清盘人职务及毁灭帐簿与文件 _~C1M&b(X3  
appointed actuary 委任精算师 *!*%~h8V  
appointed auditor 委任核数师;委任审计师 y&O?`"Uv/M  
appointed trustee 委任的受托人 G{>PYLxOb  
appointer 委任人 e"bzZ!c&~V  
apportioned pro rata 按比例分摊 L$ sENOm  
apportionment 分配;分摊 ) )FLM^dj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &ynAB)  
apportionment formula 分摊方程式 y0&vsoT  
apportionment of estate duty 遗产税的分摊 -vY5h%7kf  
appraisal 估价;评估 &=n/h5e0t&  
appreciable growth 可观增长 =&9c5"V&  
appreciable impact 显着影响 RjO0*$>h  
appreciable increase 可观增长 !7)#aXt&  
appreciation 增值;升值 ANM=:EtP  
appreciation against other currencies 相对其他货币升值 cZ)mp`^n7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &nI>`Q'  
appreciation tax 增值税 PeqW+Q.  
appropriation 拨款;拨用;拨付 3tJfh=r=1  
appropriation account 拨款帐目 !~R<Il|B  
Appropriation Bill 拨款法案 !.t D.(XP  
appropriation-in-aid system 补助拨款办法 74:~F)BP  
approved assets 核准资产 #-+Q]}fB4  
approved basket stock 认可一篮子证券 Y3(MKq  
approved budget 核准预算 BKb#\(95*  
approved charitable donation 认可慈善捐款 xDH#K0-#L  
approved charitable institution 认可慈善机构 j3N d4#  
approved currency 核准货币;认可货币 N|>JLZ>  
approved estimates 核准预算 +Ss3Ph  
approved estimates of expenditure 核准开支预算 /BQqg0 8@L  
approved overseas insurer 核准海外保险人 Umzb  
approved overseas trust company 核准海外信托公司 #>,E"-]f  
approved pooled investment fund 核准汇集投资基金 6aHD?a o  
approved provident fund scheme 认可公积金计划 +/RR!vG,  
approved provision 核准拨款 tK/,U =+  
approved redeemable share 核准可赎回股份 Jp}\@T.  
approved regional stock 认可地区性证券 Ok{1{EmP  
approved retirement scheme 认可退休金计划  |:x,|>/  
approved subordinated loan 核准附属贷款 YwF&-~mp7n  
arbitrage 套戥;套汇;套利 yZ)9Hd   
arbitrageur 套戥者;套汇者 lz<' L. .  
arbitrary amount 临时款项 Ev7v,7`z  
arrangement 措施;安排;协定 (jj`}Qe3U  
arrears 欠款 bolG3Tf|  
arrears of pay 欠付薪酬 9\WtcLx  
arrears of revenue 逾期未收税款;逾期未收的帐项 /J/V1dC}]D  
articles of association 组织章程;组织细则;组织章程细则 ]d7A|)q  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8Yf*vp>T/x  
ascertainment of profit 确定利润 (s&]V49  
"Asia Clear" “亚洲结算系统” OPjNmdeS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DmPsE6G}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pOn&D  
Asian Development Fund [ADF] 亚洲发展基金 hxM{}}.E  
Asian dollar bond 亚洲美元债券 "M[&4'OM  
Asian dollar market 亚洲美元市场 zp}pS2DU  
Asian dollar rate 亚洲美元利率 ]adgOlM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ry=8Oq&[~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 L*,h=#x(  
asked price 沽盘;喊价;索价;卖方报价 H&p:  
assessable income 应评税入息 /^k%sG@?  
assessable loss 应评税亏损 A/UOcl+N  
assessable profit 应评税利润 dhnX\/  
assessable value 应评税值 !y/e Fx  
assessed profit 估定利润 vazA@|^8  
assessed value 经评估价值 Y`eF9Im,  
assessment 评税;评定;估价;评税单 I%Yq86  
assessment number 评税编号;估价编号 u%yYLpaKf  
assessment of additional tax 补加税评税 qGMU>J.;c  
assessment of performance 业绩评估;实绩评价 Xa#.GrH6  
Assessor 评税主任 AH/o-$C&  
asset price bubbles 资产价格泡沫 UQ;2g\([  
asset-backed securities 具资产保证的证券 ty"L&$bf  
assets accretion 资产增值 Z4As'al  
assets and liabilities 资产与负债 %cUC~, g_(  
assets betterment statement 资产递增表;资产改进表 00dY?d{[D  
assets lending 实物放款;有抵押贷款 ]cS(2hP7  
assets of the company passing on the death 死者去世时转移的公司资产 a)=|{QR>W  
assets pledged as security for liabilities 用作负债抵押的资产 (?^F }]  
assets portfolio 资产投资组合 ^p9V5o  
assets price 资产价格 F!u)8>s+z{  
assets quality 资产质素 IO 0nT  
assets realization 资产变现 1y1:<t  
assets refinancing arrangement 资产再集资安排 'kC#GTZi  
assets securitization 资产证券化 #\^=3A|b  
assets situated outside Hong Kong 在香港以外地方的资产 rCczQ71W  
assets stripping 削减资产;拆卖资产 ,VEE<* 'X  
assets value 资产值 ZX`x9/0&  
assignee 承让人 `5wiXsNjLY  
assignment 转让;转让书;转让契 w6X:39d  
assignment of interest 权益转让 4^:dmeMZ`  
assignment of letters patent and trade mark 专利证书及商标转让 -.M J3  
assignment of property 物业转让;物业转让书 oi,KA  
assignment right 转让权  1hi, &h  
assignor 转让人 glU9A39qx?  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^AJ 2Y_}v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 V?"U)Y@Y  
associate member 附属会员 f"*4R kG  
associated body corporate 相联法人团体 =P9rOK=  
associated company 相联公司;联属公司 k \T]*A  
associated corporation 相联法团 G<<; a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wXqwb|2  
公认会计师公会〔英国〕 ^lZ7%6  
Association of Futures Exchange Brokers 香港期货经纪协会 :{Z%dD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y%eW6Y#  
association of underwriters 承保人组织 biS[GyQ  
assumption of control 接管 X o9vE3  
assurance 担保;保险;转易;转易书 j?]+~  
assurance of interest 权益的转易 $V?sD{=W  
at 19XX price 按一九XX年价格计算 =A'JIssk  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~aQR_S  
at a premium 按溢价计算;按升水价格计算 W% Lrp{  
at call 通知付款;按通知 |zP~/  
at constant market price 按固定市价计算 \#w8~+`Gq  
at constant price 按固定价格计算 c7@/<*E+  
at cost 按成本计算 kv2o.q  
at current market price 按当时市价计算;按现时市价计算 : fYfXm  
at current price 按当时价格计算;按现时价格计算 }wv Rs5;o  
at factor cost 按要素成本计算;按生产要素成本计算 Gsy>"T{CY  
at money-of-the-day price 按付款当日价格计算 |IzL4>m:;  
at or better 按指定或较佳价位〔买卖指令〕 h>[ qXz  
at par 按面值计算;平价 z(^dwMw}  
at sight 见票即付 .6 0yQ[aE  
at the close 按收市盘 L[*cbjt[  
at the opening 按开市盘 nXb_\ 9E  
attestation 见证;见证条款 K8BlEF`  
at-the-money option 平价期权 Je9Z:s[  
attorney 受权人;受托代表人 2~g-k 3  
attornment 新拥有人承认书 F-ofR]|) >  
attributable profit 可归属利润 4f8XO"k7t=  
attributable share value 可归属股份价值 y $uq`FW  
Auckland Stock Exchange 奥克兰证券交易所 b`S9#`  
auction 拍卖 s91[DT4  
auctioneer 拍卖商 PZZPx<?N  
audit 审计;核数 Rc4=zimr+  
Audit Commission 审计署 pxedj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =+T0[|gc(r  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ,98 F  
audit review 帐目审查 G"u4]!$/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 US9aW)8  
audited account 审计帐目;经审计的帐目 t!J>853  
audited annual account 经审计的周年帐目 I/A%3i=H  
audited balance sheet 经审计的资产负债表 g5Io=e@s  
auditor 核数师;核数主任;审计师 !- QB>`7$  
auditor's certificate 核数师证明书;审计师证明书 0k?]~ f  
auditor's report 核数师报告;审计师报告 /`aPV"$M  
Aussie bond 澳元债券 t4:/qy  
austerity budget 紧缩预算 7zE1>.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m zoH$@  
Australia All Ordinaries Index 澳洲所有普通股票指数 =X[?d/[  
Australian Dollar [AUD] 澳元 Nr,I`x\N  
Australian Options Market 澳大利亚期权市场 GtIAsC03  
Australian Securities Commission 澳洲证券事务监察委员会 )y:))\>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R N@)nc_  
Australian Stock Exchange 澳大利亚证券交易所 bZfq?   
Austrian Schilling [ATS] 奥地利先令 4,X CbcC  
authentication 认证;鉴证 G^SJhdO(Q  
authority to purchase 委托购买证;委购书 _]Ob)RUVH  
authorization 认可;核准;授权;授权书 qyKR]%yzi  
authorization by direction 指示授权 =+DhLH}8  
authorization by instruction 指令授权 P2s\f;Dwr  
authorization by warrant 令状授权 mA,{E-T  
authorization of unit trust 单位信托的认可 f8r7 SFwUv  
authorized agent 指定代理人 BLqK5~  
authorized capital 法定资本 <^KW7M}w*c  
authorized clerk 出市员 d*k5h<jM  
authorized dealer 认可交易商 Rb:?%\=  
authorized financial institution 认可财务机构 knV*,   
authorized fund 认可基金 oVbs^sbRH  
authorized fund house 获授权的基金公司;认可基金公司 A(`Mwh+  
authorized institution 认可机构 |+sAqx1IF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p}gA8 o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B|9XqQ EI  
authorized insurer 获授权保险人;获认可承保人 xmC5uT6L3M  
authorized investment 特准投资项目 N z=P1&G'  
authorized person 获授权人 v<l]K$5J&  
authorized representative 获授权代表 AFYdBK]  
authorized share capital 法定股本 ]S9Z5l0  
automated quotation system 自动报价系统 :-hVbS0I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UMD\n<+cG,  
自动交易系统〔香港期货交易所有限公司〕 x 00'wY|  
automatic adjustment mechanism 自动调整机制 wnXU=  
automatic adjustment system 自动调整系统 !m'Rp~t  
Automatic Clearing House 自动票据交换所 XA.1Y)  
automatic exchange rates accumulation system 自动化汇率累集系统 DXO'MZon3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \fI05GZ  
automatic teller machine [ATM] 自动柜员机 *L*{FnsV  
autopay 自动转帐 ze5#6Vzd&  
available assets 可用资产 f qWme:x  
available fiscal reserve 现存财政储备 l>s@&%;Mg  
available profit 可用利润 yn(bW\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /6y{ ?0S  
average 平均;平均数;海损 $1zWQJd[-  
average basic salary 平均基本薪金 !SGRK01  
average consumer expenditure 平均消费开支;一般消费开支 x=x%F;  
average cost 平均成本 +s`cXTlFrk  
average cost of land production 增辟土地平均成本 T4ugG?B*  
average daily turnover 平均每日成交额 c3PA<q[  
average daily wage rate 平均每日工资率 Lrr(7cH,  
average expenditure pattern 平均开支模式 eIlovq/X  
average growth rate 平均增长率 LZs'hA<L  
average net fixed assets 固定资产平均净值 oGg<s3;UND  
average of relatives 相对价格平均数 ]E DC s?,  
average price 平均价格 L 9cXgd  
average propensity to consume 平均消费倾向;一般消费倾向 mC0Dj O  
average propensity to save 平均储蓄倾向;一般储蓄倾向 i=P}i8,^ =  
average rate 平均率 THK^u+~LM  
average revenue 平均收入;平均收益 w&VDe(:~  
average stock 平均库存;平均存货 /!p}H'jl  
average yearly rent 平均年租 f;,*P,K  
avoidance of double taxation 避免双重课税 0blbf@XA  
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 ^4<&"aoo  
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