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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

级别: 经院大学
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A: s`,.&  
A share A股;甲类股份 mGUl/.;yp-  
abatement of tax 减税;减扣免税额 yXA]E.K!  
ABN AMRO Bank N.V. 荷兰银行 Xqas[:)7+  
above-the-line expenditure 线上项目支出;经常预算支出 !7anJl  
above-the-line receipt 线上项目收入;经常预算收入 7h.:XlUm|  
ABSA Asia Limited 南非联合亚洲有限公司 Zx,a j  
absolute change 绝对数值变更 ?Tk4Vt  
absolute expenditure 实际开支 )h(yh50 B  
absolute guideline figure 绝对准则数字 g$S<_$Iey  
absolute interest 绝对权益 U=UnE"h  
absolute order of discharge 绝对破产解除令 Xu\22/Co  
absolute profit margin 绝对利润幅度 LWP&Si*j  
absolute value 实值;绝对值 q8vRUlf  
absolutely vested interest 绝对既得权益 [>f4&yY  
absorbed cost 已吸收成本;已分摊成本 @0rwvyE=+3  
absorption 吸收;分摊;合并 3WF6bJN  
absorption rate 吸收率;摊配率;分摊率 9rQpKq:# E  
ACB Finance Limited 亚洲商业财务有限公司 Q"H1(kG|  
acceptable form of reciprocity 合理的互惠条件 |p+ xM  
acceptable rate 适当利率;适当汇率 W$Zc;KRz$0  
acceptance agreement 承兑协议 LL=nMoS  
acceptance for honour 参加承兑 Jx= v6==7  
acceptor 承兑人;接受人;受票人 h2edA#bub  
acceptor for honour 参加承兑人 o8S)8_3  
accident insurance 意外保险 UjQi9ELoJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 f5QJj<@  
accident insurance scheme 意外保险计划 # FV`*G  
accident year basis 意外年度基准 ,h$j%->U  
accommodation 通融;贷款 5>[ j^g+@  
accommodation bill 通融票据;空头票据 >a1 ovKF  
accommodation party 汇票代发人 AT,?dxP J  
account balance 帐户余额;帐户结余 h3:dO|Z  
account book 帐簿 |CjE }5Op>  
account collected in advance 预收款项 'D;'Pr]  
account current book 往来帐簿 dKTUW<C  
account of after-acquired property 事后取得的财产报告 9S[Tan|  
account of defaulter 拖欠帐目 ;/-#oW@gQ  
account payable 应付帐款 `F1 ( v  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 RJZ4fl  
account receivable 应收帐款 %O3 r>o=  
account receivable report 应收帐款报表 79Vp^GG7  
account statement 结单;帐单;会计财务报表 z|>f*Z  
account title 帐户名称;会计科目 ] Q\/si&  
accountant's report 会计师报告 ?{I]!gI  
Accountant's Report Rules 会计师报告规则 zbL6TP@=  
accounting and auditing procedure 会计与审计程序;会计与核数程序 H"> }y D  
Accounting Arrangements 《会计安排》 kihO~<  
accounting basis 会计基础 EJ3R{^  
accounting by Official Receiver 破产管理署署长呈交的帐目 afa7'l=^i  
Accounting Circular 《会计通告》 [ Lo}_v&  
accounting class 会计类别 rhe;j//`  
accounting date 记帐日期;会计结算日期 t Sf`  
accounting for money 款项核算 hgi9%>o UB  
Accounting Officer 会计主任 c/E6}OWA  
accounting period 会计报告期;会计期 >T<"fEBI  
accounting policy 会计政策;会计方针 i&?do{YQ)  
accounting practice 会计惯例 s*DDO67\W  
accounting principle 会计准则 Zcn,_b7  
accounting record 会计记录 O~AOZ^a:2  
accounting report 会计报告 hkL[hD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8TnByKZz  
Accounting Society of China 中国会计学会 ~V4&l3o  
accounting statement 会计报表 y(RK|r  
accounting system 会计制度;会计系统 Ka\%kB>*`  
accounting transaction 会计事项;帐务交易 ,HdFE|  
accounting treatment 会计处理  =j1rw  
accounting year 会计年度 Zj8aD-1]U^  
accretion 增值;添加 ul$YV9 [\  
accrual 应计项目;应累算数目 ,fwN_+5  
accrual basis 应计制;权责发生制 =1"8ua  
accrual basis accounting 应计制会计;权责发生制会计 O{9h'JU  
accrue 应累算;应计 V OViOD  
accrued benefit 应累算利益 U8(Rye$  
accrued charges 应计费用 G&Sp }  
accrued cumulative preference share dividend 应累算的累积优先股股息 K}U}h>N  
accrued expenses 应累算费用 bh1WD_  
accrued interest payable 应付利息;应计未付利息 *:}NS8hP  
accrued interest receivable 应收利息;应计未收利息 ZrFC#wJb  
accrued right 累算权益 {^#62Y  
accruing profit 应累算的利润 x1kb]0s<-  
accumulated fiscal reserve 累积财政储备 eOQUy +  
accumulated profit 累积利润;滚存溢利 kEE8cW3  
accumulated reserve 累积储备 \}e1\MiZ  
accumulation of surplus income 累积收益盈余 YFCP'J"Z  
acquired assets 既得资产 +)fl9>Mb  
acquisition 收购;购置;取得 ymBevL  
acquisition cost 购置成本 ` `A=p<W  
acquisition expenses 购置费用 rs R0V+(W  
acquisition of 100% interest 收购全部股权 /*bS~7f1  
acquisition of control 取得控制权 ?Q]{d'g(sx  
acquisition of fixed assets 购置固定资产 Kj_hCSvf3e  
acquisition of shell “买壳” _azg 0.)  
acquisition price 收购价 /0mbG!Ac  
act of God 天灾 +BRmqJ3  
acting partner 执事合伙人 HX{O@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #U NTD4   
active partner 积极参与的合伙人 T }X#I'Z  
active trading 交投活跃 .sA?}H#wb  
actual circulation 实际流通 -zd*tujx  
actual cost 实际成本 @hiwq 7[j  
actual expenditure 实际开支;实际支出 <;.Zms${@  
actual income 实际入息;实际收入;实际收益 N}>XBZy  
actual market 现货市场 mlY0G w_e  
actual price 现货价;实际价格 J..>ApX  
actual profit 实际利润 1TKOvy_  
actual quotation 实盘;实际价位;实际报价 vb}; _/ #?  
actual year basis 按实际年度计算 sSi1;9^o  
actuals 实货 por[p\M.  
actuarial investigation 精算调查 ]iuM2]  
actuarial principle 精算原则 O=#FpPHrdw  
actuarial report 精算师报告 g`!:7|&,_  
Actuarial Society of Hong Kong 香港精算学会 J8$G-~MeJ  
actuarial valuation 精算师估值 DLkNL?a  
actuary 精算师 "| <\\HR  
ad referendum agreement 暂定协议;有待覆核的协定 _gB`;zo  
ad valorem duty 从价税;按值征税 lu(<(t,Lbs  
ad valorem duty system 从价税制 EW{z?/  
ad valorem fee 从价费 +xwz.:::  
ad valorem tariff 从价关税 p IXBJk  
additional allowance 额外免税额 5yO6szg  
additional amount for unexpired risk 未过期风险的额外款额 j3rBEQ,R  
additional assessable profit 补加应评税利润 OZ1+`4 v  
additional assessment 补加评税 O edL?4  
additional commitment 额外承担 s!09Pxc  
additional commitment vote 额外承担拨款 pAYH"Q6~)I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dvk? A$  
additional dependent parent allowance 供养父母额外免税额 4?X#d)L(  
additional provision 额外拨款 . oUaq|O  
additional stamp duty 附加印花税 *tjE#TW  
additional tax 补加税罚款;补加税款 qbkvwL9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @M?N[LG  
adjudged bankrupt 被裁定破产 A:1O:LB=!  
adjudicated bankrupt 裁定破产人 t#~r'5va  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 nv(Pwb3B  
adjudication of bankruptcy 裁定破产;宣告破产 N G1]!Vz5  
adjudication of insolvency 裁定无力偿还债务 |$":7)e H!  
adjusted actual 经调整的实数;调整后的实数 AU}P`fT!  
adjusted current assets 经调整的流动资产;调整后的流动资产 &eT)c<yhyK  
adjusted figure 经调整的数字;调整后的数额 'N],d&fu^^  
adjusted liabilities 经调整的负债;调整后的负债 Uq&ne 1  
adjusted loss 经调整的亏损;调整后的亏损 bh?Vufd%)  
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 uYS?# g  
adjusted profit 经调整的利润;调整后的利润 \@Gyl_6^  
adjusted surplus 经调整的盈余额;调整后的盈余额 pc5-'; n  
adjusted value 经调整的价值;调整后的价值 TdP_L/>|J  
adjustment 调整;修订;理算〔保险〕 Rs:<'A  
adjustment centre 调剂中心 G.O0*E2V  
adjustment lag 调整过程的时间差距;调整时差 0,(U_+ n  
adjustment mechanism 调整机制 )]!Ps` ,u  
adjustment of loss 亏损调整 rB}UFS)  
adjustment process 调整过程;调整程序 Gu<3*@Ng  
adjustment range 调整幅度 I~MBR2$9  
administered exchange rate 受管制汇率 yE-&TW_q:>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hZ.Sj~> 7`  
administration expenses 行政费用 _Q/D%7[pa  
administration fee 手续费;行政费 j_\sdH*r  
administration in bankruptcy 破产管理 kqSCKY1  
administration order 遗产管理令 {!xPq%  
administrator 管理人;遗产管理人 |,5b[Y"Dt  
administrator of the estate 遗产管理人 4-=>># P  
admission of debt 债项承认书 er^z:1'  
admission of proof 接纳债权证明 X",fp  
advance 放贷款项;垫付款项;预支款项;预付款项 %WCA?W0:4  
advance account 暂支帐目;预付款帐户 7C ABM  
advance compensation 预付补偿金 )ye[R^!}  
advance from shareholder 股东垫款  ^DVr>u  
advance pending reimbursement 预支以待日后付还 //:.k#}~B  
advanced economy 先进经济体系 1&Rz'JQ+  
advancement 预付;预付财产 {J%hTjCw  
advances warrant 垫款令 /Yc!m$uCW  
advancing 贷出 yEtSyb~GK  
adverse balance 逆差 J& +s  
adverse exchange 逆汇 /9|1eSUa  
advertisement addressed to shareholders 在报章刊登的致股东通告 )dG7 $,g  
advice for collection 托收通知书 X^?<, Y)1.  
advice of drawing 提款通知书;汇票通知书 R* E/E  
advice of payment 付款通知 H]Q Z4(  
Advisory Committee [Securities and Futures Commission] 9IMtqL&  
谘询委员会〔证券及期货事务监察委员会〕 6J6MR<5'  
Advisory Committee on Diversification 经济多元化谘询委员会 {LY$  
affidavit 誓章;遗产申报誓章 :HRJ49a  
affidavit of no receipt 述明无收款的誓章 zrE ~%YR  
affiliate 联号;联营公司;附属公司 on(F8%]zE  
affiliated company 附属公司;联号;联营公司 z}s0D]$+x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 95aa  
affordability 负担能力 2;5EH 0  
African Development Bank [AfDB] 非洲开发银行 WO)rJr!C  
after-acquired property 事后取得的财产 6t TLyI$+  
after-hours dealing 市后交易 tk<dp7y7  
after-tax profit 税后盈利;税后利润;税后溢利 ]}8<h5h)  
agency agreement 代理协议 +%6{>C+bZo  
agency expenses 代理机构的开支 S3:Pjz}t  
agency fee 代理费 J+[&:]=P  
Agency Law 《代理法》 b'O>&V`  
agent 代理人;承销人 \)DP(wC  
agent of company 公司代理人 f$iv+7<B^  
agent's fee 代理人费;经纪费 FsY}mql  
aggregate 总计;总数;总体数字 6/T hbD-C  
aggregate amount 总款额;总额 4/S 4bk*8  
aggregate assets and liabilities 总体资产与负债 7h<Q{X<A  
aggregate at constant price 按固定价格计算的总体数字 6~0S%Hz   
aggregate demand 总需求 B=7bQli}  
aggregate gross position 总持仓量 q+3Z3v  
aggregate limit 总限额 ,!|/|4vh  
aggregate of salaries tax 合计薪俸税 . 3=WE@M  
aggregate performance 总体表现;总体业绩 y^pk)`y8  
aggregate supply 总体供应 {~k /xM.-  
aggregate surplus 总盈余 bec n$R  
aggregate total 整体总额 N/TU cG|m\  
aggregate value 总值;合计价值 s,"<+80%  
aggregated basis 合计基准 ,4jkTQ*@2  
aggregated net chargeable income 合计应课税入息实额 wZh&w<l'  
aggregation 合并计算;合计;总和 @xm O\  
aggregation of incomes of husband and wife 夫妇入息合并计算 ['sj'3cW-  
aggregation of property 财产的总和 iT%aAVs  
agio 差价;贴水 vO%n~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》 p8oOm>B96n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x$J1%K*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 _,=A\C_b@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @~U: |h  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 92WvD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >1,.4)k%K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 XN5EZ#  
agreement for a settlement 授产协议 8*H-</ =  
agreement for assignment 转让协议 vmvk  
agreement for sale 售卖协议;买卖协议 EJ.oq*W!*J  
agreement for sale and purchase 买卖协议 he wX)  
agreement for the payment of interest 支付利息协议 V2,54YE  
agreement for the repayment of money 还款协议 U voX\  
agreement of reinsurance 再保险协议 GX&BUP\  
Agricultural Bank of China 中国农业银行 -f#0$Z/0  
air passenger departure tax 飞机乘客离境税 "8&pT^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7!#x-KR~5  
airport tax 机场税 0_}OKn)J  
alcohol duty 酒精税 (\, <RC\  
alienation 让与;让渡;转让 ?5Wjy  
alimony 生活费;赡养费 @R_a'v-  
All Ordinaries Index [AOI] 所有普通股指数 4v33{sp  
all risks 全险;综合险 wxkCmrV  
All Sales Record for Stock Market 《股票市场成交报告》 1LZ?!Lw  
Allied Capital Resources Limited 新联财务有限公司 (#BkL:dg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *j?tcxq  
allocation letter 拨款信件 ;RflzY|D  
allocation of fund 分配款项;预留款项 :`2<SF^0O  
allocation of profit 利润分配;溢利分配 2S&e!d-  
allocation warrant 拨款令 m beM/  
allotment 分配;配股 4{(uw  
allotment notice 股份配售通知;配股通知 =zDU!< U  
allotment of shares 股份分配 @ JZ I  
allowable 可获宽免;免税的 z~L''X7g  
allowable business loss 可扣除的营业亏损 Al09R,I;  
allowable expenses 可扣税的支出 C$vKRg\o  
allowance 免税额;津贴;备抵;准备金 UZi^ &  
allowance for debts 债项的免税额 zIi|z}WJ  
allowance for depreciation by wear and tear 耗损折旧免税额 TUIj-HSe  
allowance for funeral expenses 殡殓费的免税额 bTHKMaGWC  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c$rkbbf~V  
allowance for repairs and outgoings 修葺及支出方面的免税额 dQYb)4ir  
allowance to debtor 给债务人的津贴 ^ ~:f02[D  
alteration of capital 资本更改 gD3s,<>o  
alternate trustee 候补受托人 );_g2=:#  
amalgamation 合并 ]@Y8! ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b4Br!PL@G  
ambit of charges 征税范围;收费范围 h$)(-_c3  
amended valuation 经修订的估值 ah1d0e P  
American Commodities Exchange 美国商品交易所 G+stt(k:  
American Express Bank Limited 美国运通银行 mM!'~{r[-  
American Stock Exchange 美国证券交易所 jGl8y!aM  
amortization 摊销 U s86.@|  
amount due from banks 存放银行同业的款项 K]Q#B|_T  
amount due from banks abroad 存放海外银行同业的款项 PEac0rSW  
amount due from holding companies 控股公司欠款 4*}[h9J}\  
amount due from local banks 存放本港银行同业的款项 l Q]&:%^\  
amount due to banks 银行同业的存款 rmu5K$pl  
amount due to banks abroad 海外银行同业的存款 I@+h| n  
amount due to holding companies 控股公司存款 j2c -01}  
amount due to local banks 本港银行同业的存款 S_/9eI~X  
amount due to outport banks 外埠银行同业的存款 XAW$"^p  
amount for note issue 发行纸币的款额 >G$8\&]j  
amount of bond 担保契据的款额 Bw;sg;  
amount of consideration 代价款额 (MY#;v\AYE  
amount of contribution 供款数额 n1m[7s.[&  
amount of indebtedness 负债款额 mEfI2P)#|  
amount of principal of the loan 贷款本金额 ;,[6 n|M  
amount of rates chargeable 应征差饷数额 z6ISJb  
amount of share capital 股本额 ']Gqa$(YC  
amount of sums assured 承保款额 k"&l o h  
amount of variation 变动幅度 XAwo ~E  
amount of vote 拨款数额 oG M Ls  
amount payable 应付款额 A-^[4&rb  
amount receivable 应收款额 +~?ze,Di  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N+ZDQa[  
analysis 分析 &lbxmUeU  
ancillary risk 附属风险 T6h-E^Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 ."&,_F  
annual accounting date 年结日期 {e\Pd!D?|  
annual allowance 每年免税额;年积金;年度津贴;年津 lPx4=O  
annual balance 年度余额 _*7h1[,{f  
annual disposable income 每年可动用收入 rl4B(NZi}  
annual estimates 周年预算 7zXFQ|TP  
annual fee 年费 bO 2>ced  
annual general meeting 周年大会 GmP)"@O](;  
annual growth rate 年增率;每年增长率 0{^vqh.La  
annual long-term supplement 长期个案每年补助金 1 rKKph  
annual pensionable emolument 可供计算退休金的年薪 u\wdb^8ds  
annual report 年报 6E/>]3~!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wwrP7T+d  
annual return 周年报表;周年申报表;每年报税表格 Se<]g$eK?5  
Annual Return Rules 《周年报表规则》 jWJq[l  
annual review of consumer prices 每年消费物价回顾 0<_|K>5dS|  
annual roll-forward basis 逐年延展方式 $3<,"&;Ecs  
annual salary 年薪 m^0r9y,  
annual statement 年度报表;年度决算表 w`=_|4wFw  
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 rt%?K.S/  
annuitant 年金受益人 v,y nz'>)  
annuity 年金 2+zE|I.  
annuity contract 年金合约 ^!^6 |[  
annuity on human life 人寿年金 :Rv ?>I j  
antecedent debt 先前的债项 r8g4NsRVtv  
ante-dated cheque 倒填日期支票 vw5f.8T;w  
anticipated expenditure 预期开支 Z:DEET!c'k  
anticipated net profit 预期纯利 o`5p "v r  
anticipated revenue 预期收入 ph{p[QI:{X  
anti-inflation measure 反通货膨胀措施 $&~/`MxE  
anti-inflationary stance 反通货膨胀立场 3[I; 3=O  
apparent deficit 表面赤字 _G%]d$2f`  
apparent financial solvency 表面偿债能力 EBlfwFd  
apparent partner 表面合伙人 !>fYD8Ft,  
application for personal assessment 个人入息课税申请书 yTzP{I  
application of fund 资金应用 5v <>%=  
application to release as liquidator and to destruct the books of accounts and documents c.-h'1  
申请免除清盘人职务及毁灭帐簿与文件 A}WRpsA9  
appointed actuary 委任精算师 _a1 =?  
appointed auditor 委任核数师;委任审计师 WA}<Zme3[  
appointed trustee 委任的受托人 _J(n~"eR  
appointer 委任人 OzY55  
apportioned pro rata 按比例分摊 FdEzt  
apportionment 分配;分摊 q9cmtZrm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mkgGX|k;  
apportionment formula 分摊方程式 Ck;O59A"&-  
apportionment of estate duty 遗产税的分摊 7?Q@Hj(:NT  
appraisal 估价;评估 BC*vG=a  
appreciable growth 可观增长 _nu,ks+  
appreciable impact 显着影响 :MeshzWK  
appreciable increase 可观增长 u$ [R>l9  
appreciation 增值;升值 ALvj)I`Al  
appreciation against other currencies 相对其他货币升值 d]1%/$v^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2{;&c  
appreciation tax 增值税 J$6h% Eyo  
appropriation 拨款;拨用;拨付 [M>Md-pj  
appropriation account 拨款帐目 :*bv(~FW  
Appropriation Bill 拨款法案 %x@ D i`;  
appropriation-in-aid system 补助拨款办法  7'u<)V  
approved assets 核准资产 dv=y,q@W  
approved basket stock 认可一篮子证券 %pj 6[x`@  
approved budget 核准预算 RrrW0<Ed  
approved charitable donation 认可慈善捐款 r@N 0%JZZ  
approved charitable institution 认可慈善机构 j !^Tw.Ty  
approved currency 核准货币;认可货币 {Hncm  
approved estimates 核准预算 -c-af%xD  
approved estimates of expenditure 核准开支预算 .K`OEdr<  
approved overseas insurer 核准海外保险人 wKF #8Y  
approved overseas trust company 核准海外信托公司 [-o`^;  
approved pooled investment fund 核准汇集投资基金 Gr9/@U+  
approved provident fund scheme 认可公积金计划 vSty.:bY\p  
approved provision 核准拨款 s2f9 5<B  
approved redeemable share 核准可赎回股份 J)1:jieQ  
approved regional stock 认可地区性证券 ~^d. zIN!  
approved retirement scheme 认可退休金计划 UjibQl 3:m  
approved subordinated loan 核准附属贷款 <;O=h; ~|  
arbitrage 套戥;套汇;套利 ]=\Mf<  
arbitrageur 套戥者;套汇者 m|q?gX9R  
arbitrary amount 临时款项 +./c=o/v  
arrangement 措施;安排;协定 n8<o*f&&9>  
arrears 欠款 dFY]~_P472  
arrears of pay 欠付薪酬 3TUW+#[Gu  
arrears of revenue 逾期未收税款;逾期未收的帐项 i`[5%6\"&  
articles of association 组织章程;组织细则;组织章程细则 [MSLVTR  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9$,x^Qx  
ascertainment of profit 确定利润 $r`K4g  
"Asia Clear" “亚洲结算系统” h(}$-'g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dWHl<BUm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v|5:;,I  
Asian Development Fund [ADF] 亚洲发展基金 is=sV:j:  
Asian dollar bond 亚洲美元债券 +mRFHZG  
Asian dollar market 亚洲美元市场 /H#- \r&r  
Asian dollar rate 亚洲美元利率 ?^Sk17G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WrK!]17or  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rZRcy9$y>  
asked price 沽盘;喊价;索价;卖方报价 eXJt9olI  
assessable income 应评税入息 >! +.M9  
assessable loss 应评税亏损 xlPUu m-o  
assessable profit 应评税利润 TDI8L\rr  
assessable value 应评税值  !sda6?&  
assessed profit 估定利润 }e3M5LI1L  
assessed value 经评估价值 .C^1.)  
assessment 评税;评定;估价;评税单 &`>[4D*  
assessment number 评税编号;估价编号 kPwgayz  
assessment of additional tax 补加税评税 7#n<d879e%  
assessment of performance 业绩评估;实绩评价 oI=7X*B9  
Assessor 评税主任 <S~_|Y*v  
asset price bubbles 资产价格泡沫 IOA"O9;  
asset-backed securities 具资产保证的证券 p.KX[I  
assets accretion 资产增值 9hAS#|vK  
assets and liabilities 资产与负债 mv@cGdxu  
assets betterment statement 资产递增表;资产改进表 KTn,}7vZ  
assets lending 实物放款;有抵押贷款 8 vNgePn  
assets of the company passing on the death 死者去世时转移的公司资产 gfQ&U@N  
assets pledged as security for liabilities 用作负债抵押的资产 *8}Y0V\s  
assets portfolio 资产投资组合 =4GJYhj  
assets price 资产价格 (]wi^dE  
assets quality 资产质素 }.Eq_wP<  
assets realization 资产变现 3L/qU^`  
assets refinancing arrangement 资产再集资安排 =a rk?<E  
assets securitization 资产证券化 %M8Egr2|0  
assets situated outside Hong Kong 在香港以外地方的资产 a%*l]S0z"  
assets stripping 削减资产;拆卖资产 ~ILig}I  
assets value 资产值 ;9r Z{'i+|  
assignee 承让人 AH`n  
assignment 转让;转让书;转让契 @rs(`4QEh  
assignment of interest 权益转让 R"(rL5j  
assignment of letters patent and trade mark 专利证书及商标转让 v-6" *EP  
assignment of property 物业转让;物业转让书 YwGc[9=n  
assignment right 转让权 r\]yq -_  
assignor 转让人 ';` fMcN  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Ke-Q>sm2Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M0!;{1  
associate member 附属会员 +3.Ik,Z}zq  
associated body corporate 相联法人团体 N[ 4v6GS  
associated company 相联公司;联属公司 \~xI#S@  
associated corporation 相联法团 kg[u@LgvoN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ke[doQ#c  
公认会计师公会〔英国〕 .(o]d{ '-}  
Association of Futures Exchange Brokers 香港期货经纪协会 Li ,B,   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kTQ:k }%B  
association of underwriters 承保人组织 4X7y}F.J  
assumption of control 接管 &{QB}r  
assurance 担保;保险;转易;转易书 @k~?h=o\b  
assurance of interest 权益的转易  ToNi<~  
at 19XX price 按一九XX年价格计算 8?] :>  
at a discount 按赔价计算;按贴水价格计算;打折扣 '$Jt}O  
at a premium 按溢价计算;按升水价格计算 eydVWVN  
at call 通知付款;按通知 ln.kEhQ3B  
at constant market price 按固定市价计算 $mm =$.  
at constant price 按固定价格计算 r`u}n  
at cost 按成本计算 rUfW0  
at current market price 按当时市价计算;按现时市价计算 3{_AzL  
at current price 按当时价格计算;按现时价格计算 3WyK!@{  
at factor cost 按要素成本计算;按生产要素成本计算 j&E4|g (  
at money-of-the-day price 按付款当日价格计算 tb,.f3;  
at or better 按指定或较佳价位〔买卖指令〕 $w%oLI@kl  
at par 按面值计算;平价 /^96|  
at sight 见票即付 !8&,GT  
at the close 按收市盘 a?'3  
at the opening 按开市盘 ;ak3 @Uee  
attestation 见证;见证条款 3ojK2F(1D  
at-the-money option 平价期权 1wUZ0r1'  
attorney 受权人;受托代表人 Cw?AP6f%  
attornment 新拥有人承认书 xrx{8pf  
attributable profit 可归属利润 1!/+~J[#  
attributable share value 可归属股份价值 KsYT3  
Auckland Stock Exchange 奥克兰证券交易所 A/N*Nc  
auction 拍卖 zO{$kT\r&  
auctioneer 拍卖商 )6)|PzMQ'  
audit 审计;核数 j)\&#g0u6  
Audit Commission 审计署 (ohkM`83k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] THH rGvb  
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〕 3(P^PP8  
audit review 帐目审查 475yX-A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  N>`+{  
audited account 审计帐目;经审计的帐目 "M6a_rZ2W  
audited annual account 经审计的周年帐目 #1Mk9sxo  
audited balance sheet 经审计的资产负债表 EZ #UdK_  
auditor 核数师;核数主任;审计师 Y0BvN`E  
auditor's certificate 核数师证明书;审计师证明书 hM E|=\  
auditor's report 核数师报告;审计师报告 :b>Z|7g?  
Aussie bond 澳元债券 K-wjQ|*1  
austerity budget 紧缩预算 1=#r$H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .G+}Kn9!  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~l!(I-'?g  
Australian Dollar [AUD] 澳元 o^RdVSkU;  
Australian Options Market 澳大利亚期权市场 <mHptgd,  
Australian Securities Commission 澳洲证券事务监察委员会 L1BpkB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]6OrL TmP  
Australian Stock Exchange 澳大利亚证券交易所 h7Jo _L7  
Austrian Schilling [ATS] 奥地利先令 gT @YG;  
authentication 认证;鉴证 IcL3.(!]l  
authority to purchase 委托购买证;委购书 Wy#`*h,  
authorization 认可;核准;授权;授权书 AX**q$ 'R  
authorization by direction 指示授权 Z{#^lhHx  
authorization by instruction 指令授权 vVyO}Q`  
authorization by warrant 令状授权 q" wi.&|  
authorization of unit trust 单位信托的认可 [2w3c4K  
authorized agent 指定代理人 y- k?_$ M  
authorized capital 法定资本 L:YsAv  
authorized clerk 出市员 1 hZM))  
authorized dealer 认可交易商 y:4Sw#M%(  
authorized financial institution 认可财务机构 ;0E"4(S.q1  
authorized fund 认可基金 j-gLX  
authorized fund house 获授权的基金公司;认可基金公司 ;TSnIC)c  
authorized institution 认可机构 CkoPno  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6uDA{[OH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f<SSg* A;  
authorized insurer 获授权保险人;获认可承保人 s cR-|GuZ  
authorized investment 特准投资项目 X1<)B]y  
authorized person 获授权人 Y'f I4  
authorized representative 获授权代表 'G(N,vu[@  
authorized share capital 法定股本 oE#HI2X  
automated quotation system 自动报价系统 P},S[GaZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z+" :,#  
自动交易系统〔香港期货交易所有限公司〕 }#!o^B8  
automatic adjustment mechanism 自动调整机制 v ;MI*!E  
automatic adjustment system 自动调整系统 _zh}%#6L  
Automatic Clearing House 自动票据交换所 'lC"wP&$  
automatic exchange rates accumulation system 自动化汇率累集系统 '5ky<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XyS#6D  
automatic teller machine [ATM] 自动柜员机 u4VQx,,  
autopay 自动转帐 ]&/jvA=\l,  
available assets 可用资产 ibzYY"D:  
available fiscal reserve 现存财政储备 rShi"Yw  
available profit 可用利润 *(?YgV  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C*Ws6s>+z  
average 平均;平均数;海损 BT>*xZLpS  
average basic salary 平均基本薪金 Aog 3d\1$  
average consumer expenditure 平均消费开支;一般消费开支 8e>;E  
average cost 平均成本 8g>jz 8  
average cost of land production 增辟土地平均成本 W<!q>8Xn?  
average daily turnover 平均每日成交额 BCUw"R#  
average daily wage rate 平均每日工资率 H'gPGOd  
average expenditure pattern 平均开支模式 lG# &Pv>-  
average growth rate 平均增长率 K'?ab 0  
average net fixed assets 固定资产平均净值 bG^eP :r  
average of relatives 相对价格平均数 Jr17pu(t  
average price 平均价格 4n3QW%#  
average propensity to consume 平均消费倾向;一般消费倾向 2IjqT L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 YD@V2gK  
average rate 平均率 tB(Q-c  
average revenue 平均收入;平均收益 !c6 lP'U  
average stock 平均库存;平均存货 1<\cMY6  
average yearly rent 平均年租 p00\C  
avoidance of double taxation 避免双重课税 Rp`}"x9  
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 Ce5 }+A}  
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