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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: `@4 2jG}*  
A share A股;甲类股份 EfFj!)fz  
abatement of tax 减税;减扣免税额 v$[ @]`  
ABN AMRO Bank N.V. 荷兰银行 ooomi"u  
above-the-line expenditure 线上项目支出;经常预算支出 EW ~*@H  
above-the-line receipt 线上项目收入;经常预算收入 fB_4f{E  
ABSA Asia Limited 南非联合亚洲有限公司 w}IL 8L(D  
absolute change 绝对数值变更 4Sg<r,G  
absolute expenditure 实际开支 \H,V 9!B  
absolute guideline figure 绝对准则数字 +]A+!8%Z  
absolute interest 绝对权益 iPA@<D%  
absolute order of discharge 绝对破产解除令 -zPm{a  
absolute profit margin 绝对利润幅度 Dm>T"4B`/  
absolute value 实值;绝对值 Z"l`e0 {  
absolutely vested interest 绝对既得权益 6].yRNy"  
absorbed cost 已吸收成本;已分摊成本 <+<)xwOQ ]  
absorption 吸收;分摊;合并 lO551Y^  
absorption rate 吸收率;摊配率;分摊率 T {hyt  
ACB Finance Limited 亚洲商业财务有限公司 :5r:I[FFy  
acceptable form of reciprocity 合理的互惠条件 Coga-: 2vu  
acceptable rate 适当利率;适当汇率 yonJd  
acceptance agreement 承兑协议 dD[v=Z_  
acceptance for honour 参加承兑 !}iL O0  
acceptor 承兑人;接受人;受票人 ;X+G6F'  
acceptor for honour 参加承兑人 }UyzM y,  
accident insurance 意外保险 h{Oz*Bq  
Accident Insurance Association of Hong Kong 香港意外保险公会 Sja"(sJ  
accident insurance scheme 意外保险计划 U,oD44  
accident year basis 意外年度基准 4aj[5fhb-  
accommodation 通融;贷款 t9-_a5>E\}  
accommodation bill 通融票据;空头票据 w~bG<kxP  
accommodation party 汇票代发人 zd?bHcW/h  
account balance 帐户余额;帐户结余 $~ pr+Ei  
account book 帐簿 `Mo~EHso.  
account collected in advance 预收款项 r0~7v1rG  
account current book 往来帐簿 2Som0T<2  
account of after-acquired property 事后取得的财产报告 B=Xnv*e  
account of defaulter 拖欠帐目 wlm3~B\64  
account payable 应付帐款 sqm%iyC=q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2A dX)iF@  
account receivable 应收帐款 lH6Cd/a  
account receivable report 应收帐款报表 ph Wc 8[Q  
account statement 结单;帐单;会计财务报表 :GN)7|:  
account title 帐户名称;会计科目 ~|X99?P  
accountant's report 会计师报告 ODM>Z8@W/  
Accountant's Report Rules 会计师报告规则 9)G:::8u7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,$hQ(yF  
Accounting Arrangements 《会计安排》 SlH7-"Ag  
accounting basis 会计基础 ,2=UuW"K  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,m #@%fa  
Accounting Circular 《会计通告》 ;s}-X_O<  
accounting class 会计类别 x(C]O,  
accounting date 记帐日期;会计结算日期 >xxXPvM<`  
accounting for money 款项核算 0!3!?E <  
Accounting Officer 会计主任 / e~  
accounting period 会计报告期;会计期 R*JOiVAC  
accounting policy 会计政策;会计方针 N&R '$w  
accounting practice 会计惯例 U92B+up-  
accounting principle 会计准则 f9h:"Dnzin  
accounting record 会计记录 OlD7-c2L]  
accounting report 会计报告 Ktg&G<%J0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1G e)p4  
Accounting Society of China 中国会计学会 sRkz WMl  
accounting statement 会计报表 o'x_g^ Y  
accounting system 会计制度;会计系统 nr 'YWW  
accounting transaction 会计事项;帐务交易 |YG)NO  
accounting treatment 会计处理 rXHHD#\oF  
accounting year 会计年度 X+(aQ >y  
accretion 增值;添加 S&4w`hdD>~  
accrual 应计项目;应累算数目 [8V(N2  
accrual basis 应计制;权责发生制 `^s]?  
accrual basis accounting 应计制会计;权责发生制会计 4aIlzaA  
accrue 应累算;应计 5n|MA  
accrued benefit 应累算利益 :Olj  
accrued charges 应计费用 hq|j C  
accrued cumulative preference share dividend 应累算的累积优先股股息 j8D$/  
accrued expenses 应累算费用 @F""wKnV  
accrued interest payable 应付利息;应计未付利息 puf;"c6e'  
accrued interest receivable 应收利息;应计未收利息 18[?dV  
accrued right 累算权益 Nlf&]^4(0  
accruing profit 应累算的利润 ql%]$`IV6  
accumulated fiscal reserve 累积财政储备 h=p-0 Mx .  
accumulated profit 累积利润;滚存溢利 ^)eessZ  
accumulated reserve 累积储备 N7j]yvE  
accumulation of surplus income 累积收益盈余 F M@W>+  
acquired assets 既得资产 ;-<<1Jz/2  
acquisition 收购;购置;取得 1xFhhncf  
acquisition cost 购置成本 e!:?_z."  
acquisition expenses 购置费用 .@x"JI> ;  
acquisition of 100% interest 收购全部股权 'vf,T4uQ"  
acquisition of control 取得控制权 ,M+h9_&0?  
acquisition of fixed assets 购置固定资产 S7\|/h:4  
acquisition of shell “买壳” nU">> 1!U  
acquisition price 收购价 d-A%ZAkE]  
act of God 天灾 AW{/k'%xw  
acting partner 执事合伙人 1*x5/b  
active market 买卖活跃的市场;交投畅旺的市场;旺市 tyG nG0GK  
active partner 积极参与的合伙人 ^{6UAT~!R  
active trading 交投活跃 l*m]2"n]  
actual circulation 实际流通 sKE*AGFL d  
actual cost 实际成本 eAenkUBz6,  
actual expenditure 实际开支;实际支出 =8VJ.{xy_e  
actual income 实际入息;实际收入;实际收益 o/i5e=9[y  
actual market 现货市场 5 \.TZMB  
actual price 现货价;实际价格 1W6n[Xg  
actual profit 实际利润 &H p\("  
actual quotation 实盘;实际价位;实际报价 7W>}7  
actual year basis 按实际年度计算 a3E*%G  
actuals 实货 epY;1,; >  
actuarial investigation 精算调查 b`;b}ug  
actuarial principle 精算原则 a#^4xy:  
actuarial report 精算师报告 `OF ;>u*:  
Actuarial Society of Hong Kong 香港精算学会 BZ'y}Zu*  
actuarial valuation 精算师估值 #L+s%OJ`  
actuary 精算师 o^.s!C%j  
ad referendum agreement 暂定协议;有待覆核的协定 ,XF6Xsg2  
ad valorem duty 从价税;按值征税 cbg3bi  
ad valorem duty system 从价税制 lw/ m0}it  
ad valorem fee 从价费 4*ty&s=5OJ  
ad valorem tariff 从价关税 'amex  
additional allowance 额外免税额 bj* v'  
additional amount for unexpired risk 未过期风险的额外款额 hc4`'r;  
additional assessable profit 补加应评税利润 K\%"RgF@&  
additional assessment 补加评税 XTn{1[.O  
additional commitment 额外承担 ogh2kht  
additional commitment vote 额外承担拨款 Tl0+Bq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]cO$E=W  
additional dependent parent allowance 供养父母额外免税额 jAQ)3ON<  
additional provision 额外拨款 0I AaPz/e  
additional stamp duty 附加印花税 (WU~e!}  
additional tax 补加税罚款;补加税款 p%M(G#gOgP  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 zs]>XO~Jg  
adjudged bankrupt 被裁定破产 0UAr}H.:  
adjudicated bankrupt 裁定破产人 ph|2lLZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ph$&f0A6Xc  
adjudication of bankruptcy 裁定破产;宣告破产 (x*2BEn|  
adjudication of insolvency 裁定无力偿还债务 1>O0Iu  
adjusted actual 经调整的实数;调整后的实数 rj`.hXO  
adjusted current assets 经调整的流动资产;调整后的流动资产 uJAB)ti2I  
adjusted figure 经调整的数字;调整后的数额 v:;C|uE|  
adjusted liabilities 经调整的负债;调整后的负债 ,~68~_)  
adjusted loss 经调整的亏损;调整后的亏损   !AD,  
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 x:D<Mu#  
adjusted profit 经调整的利润;调整后的利润 `&&6-/  
adjusted surplus 经调整的盈余额;调整后的盈余额 neMe<jr  
adjusted value 经调整的价值;调整后的价值 .q& ]wu  
adjustment 调整;修订;理算〔保险〕 ,r)d#8  
adjustment centre 调剂中心 I^C ]6D{  
adjustment lag 调整过程的时间差距;调整时差 7E84@V[\  
adjustment mechanism 调整机制 *IfIRR>3l(  
adjustment of loss 亏损调整 =_~'G^`tu  
adjustment process 调整过程;调整程序 ]V[  
adjustment range 调整幅度 %L=h}U13  
administered exchange rate 受管制汇率 #$ raUNr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4dD@lG~  
administration expenses 行政费用 CEJG=*3  
administration fee 手续费;行政费 y`P7LC  
administration in bankruptcy 破产管理 $AJy^`E^  
administration order 遗产管理令 I]S(tx!  
administrator 管理人;遗产管理人 looPO:bo^  
administrator of the estate 遗产管理人 UVuuIW0k  
admission of debt 债项承认书 zw;(:fgY#  
admission of proof 接纳债权证明 M`g Kt (3  
advance 放贷款项;垫付款项;预支款项;预付款项 ,;- cz-,  
advance account 暂支帐目;预付款帐户 Z~R/ p;@  
advance compensation 预付补偿金 ki/Lf4  
advance from shareholder 股东垫款 fVe-esAw  
advance pending reimbursement 预支以待日后付还 sC*E;7gT,  
advanced economy 先进经济体系 [}g5Z=l  
advancement 预付;预付财产 .dq.F#2B;  
advances warrant 垫款令 5<'Jd3N{&  
advancing 贷出 MyR\_)P?  
adverse balance 逆差 7Bb@9M?i  
adverse exchange 逆汇 7}HA_@[  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,2L,>?r6  
advice for collection 托收通知书 tYxlM!  
advice of drawing 提款通知书;汇票通知书 qb/!;U_  
advice of payment 付款通知 Y&:\s8C  
Advisory Committee [Securities and Futures Commission] } jy7,+  
谘询委员会〔证券及期货事务监察委员会〕 Iw-6Z+ 94  
Advisory Committee on Diversification 经济多元化谘询委员会 r -DD*'R  
affidavit 誓章;遗产申报誓章 4xC6#:8  
affidavit of no receipt 述明无收款的誓章 !P3tTL!*L  
affiliate 联号;联营公司;附属公司 kJ:5msKwC  
affiliated company 附属公司;联号;联营公司 (TK cSVR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G37L 9IG-M  
affordability 负担能力 ^rZ+H@p:6  
African Development Bank [AfDB] 非洲开发银行 J'&? =|  
after-acquired property 事后取得的财产 )pj \b[  
after-hours dealing 市后交易 'aSORVq^e[  
after-tax profit 税后盈利;税后利润;税后溢利 78}%{7YY  
agency agreement 代理协议 =:T:9Y_i  
agency expenses 代理机构的开支 ,PtR^" Mf4  
agency fee 代理费 Czl 8Q oH  
Agency Law 《代理法》 "+OMo-<K7  
agent 代理人;承销人 TOP'Bmb  
agent of company 公司代理人 m*WEge*$t  
agent's fee 代理人费;经纪费 p{_ O*bo  
aggregate 总计;总数;总体数字 &5CeRx7%  
aggregate amount 总款额;总额 ]$X=~>w  
aggregate assets and liabilities 总体资产与负债 . *+7xL  
aggregate at constant price 按固定价格计算的总体数字 bJu,R-f  
aggregate demand 总需求 TuPxyB  
aggregate gross position 总持仓量 u(Q(UuI  
aggregate limit 总限额 _!T$|,a  
aggregate of salaries tax 合计薪俸税 p5 PON0dS  
aggregate performance 总体表现;总体业绩 Z-=7QK.\{  
aggregate supply 总体供应 &]A1 _dy  
aggregate surplus 总盈余 +.Ukzu~s  
aggregate total 整体总额 P>cJ~F M  
aggregate value 总值;合计价值 R}YryzV5  
aggregated basis 合计基准 kxiyF$ 9  
aggregated net chargeable income 合计应课税入息实额 (W6\%H2u  
aggregation 合并计算;合计;总和 H0:6zSsc=|  
aggregation of incomes of husband and wife 夫妇入息合并计算 Kd21:|!t^  
aggregation of property 财产的总和 O? <_,-.  
agio 差价;贴水 {twf7.eY  
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》 {+59YO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nK; rEL  
《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》 81 Not  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o ieLh"$  
《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》 ^hTJp{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment YXOD fd%L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B#lj8I^|  
agreement for a settlement 授产协议 DD3yl\#,  
agreement for assignment 转让协议 Fgq*3t  
agreement for sale 售卖协议;买卖协议 8U$UI  
agreement for sale and purchase 买卖协议 jWjK-q@Y  
agreement for the payment of interest 支付利息协议 }|,\ ?7,  
agreement for the repayment of money 还款协议 KPK!'4,cu  
agreement of reinsurance 再保险协议 3om7LqcRo  
Agricultural Bank of China 中国农业银行 biuo.OG]  
air passenger departure tax 飞机乘客离境税 RB@gSHOc?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 MA QY/s~F  
airport tax 机场税 ^Rh~+  
alcohol duty 酒精税 {:+^[rer j  
alienation 让与;让渡;转让 U/l ra&P  
alimony 生活费;赡养费 Y'":OW#oN  
All Ordinaries Index [AOI] 所有普通股指数 DdW8~yI&  
all risks 全险;综合险 745PCC'FK  
All Sales Record for Stock Market 《股票市场成交报告》 lY,1 w  
Allied Capital Resources Limited 新联财务有限公司 ~DS9{Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P?-44m#  
allocation letter 拨款信件 JVCgYY({KQ  
allocation of fund 分配款项;预留款项 !I  P*  
allocation of profit 利润分配;溢利分配 I!@` _Q9N  
allocation warrant 拨款令 (8/xSOZ[  
allotment 分配;配股 |W[rywxx  
allotment notice 股份配售通知;配股通知 LxGh *7K-  
allotment of shares 股份分配 B(NL3WJ  
allowable 可获宽免;免税的 p 8rAtz>=J  
allowable business loss 可扣除的营业亏损 +OP'/  
allowable expenses 可扣税的支出 3hjwwLKG$  
allowance 免税额;津贴;备抵;准备金 _)\,6| #  
allowance for debts 债项的免税额 gpl!Iz~5  
allowance for depreciation by wear and tear 耗损折旧免税额 cSWVHr  
allowance for funeral expenses 殡殓费的免税额 CawVC*b3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X~b+LG/  
allowance for repairs and outgoings 修葺及支出方面的免税额 8hV:bz"  
allowance to debtor 给债务人的津贴 k!rz8S"  
alteration of capital 资本更改 JB}h }nb  
alternate trustee 候补受托人 WWs>@lCK  
amalgamation 合并 LB0=V0|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mSp7H!  
ambit of charges 征税范围;收费范围 ?NeB_<dLa`  
amended valuation 经修订的估值 {[#  
American Commodities Exchange 美国商品交易所 !7|9r$  
American Express Bank Limited 美国运通银行 BE;iC.rW  
American Stock Exchange 美国证券交易所 ou4?`JF)-  
amortization 摊销 1@Gv`{v  
amount due from banks 存放银行同业的款项 x/v+7Pt_  
amount due from banks abroad 存放海外银行同业的款项 2?&ptN) `N  
amount due from holding companies 控股公司欠款 `84yGXLK  
amount due from local banks 存放本港银行同业的款项 &WS%sE{p_  
amount due to banks 银行同业的存款 =i<(hgD  
amount due to banks abroad 海外银行同业的存款 )^3655mb  
amount due to holding companies 控股公司存款 o*8 pM`uw  
amount due to local banks 本港银行同业的存款 W{2y*yqY  
amount due to outport banks 外埠银行同业的存款 .w"O/6."  
amount for note issue 发行纸币的款额 M6n.uho/  
amount of bond 担保契据的款额 I#%-A  
amount of consideration 代价款额 I<f M8t.Y>  
amount of contribution 供款数额 &Kwt vUN{  
amount of indebtedness 负债款额 XS@6jbLE  
amount of principal of the loan 贷款本金额 A}O9e  
amount of rates chargeable 应征差饷数额 D7wWk ,B  
amount of share capital 股本额 SJe;T  
amount of sums assured 承保款额 u{^Kyo#v  
amount of variation 变动幅度 $x0F(|wxt  
amount of vote 拨款数额 {%dQV#'c  
amount payable 应付款额 "=O)2}  
amount receivable 应收款额 }R(_^@ ]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YzVLa,[  
analysis 分析 n`1i k'x?  
ancillary risk 附属风险 w=5qth7  
annual account 周年帐目;周年帐目报表;年度决算;年结 g Q^]/X  
annual accounting date 年结日期 =@ RVLml  
annual allowance 每年免税额;年积金;年度津贴;年津 6UTdy1Qq>  
annual balance 年度余额 s4*,ocyBP  
annual disposable income 每年可动用收入 ^\;5O(9  
annual estimates 周年预算 UNHHzTsr?  
annual fee 年费 YTA  &G  
annual general meeting 周年大会 "Y6mM_flq  
annual growth rate 年增率;每年增长率 p5ihuV,   
annual long-term supplement 长期个案每年补助金 Qmn5-yiw1d  
annual pensionable emolument 可供计算退休金的年薪 >Li?@+Zl  
annual report 年报 -tJ*F!w6U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z]CH8GS~<  
annual return 周年报表;周年申报表;每年报税表格 h[?28q$  
Annual Return Rules 《周年报表规则》 +/'jX?7x%  
annual review of consumer prices 每年消费物价回顾 +g&W423k_  
annual roll-forward basis 逐年延展方式 jHzb,&  
annual salary 年薪 wq#3f#3V  
annual statement 年度报表;年度决算表 9 R1]2U$|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^~$ o-IX  
annuitant 年金受益人 L|Iq#QX|  
annuity 年金 d)HK9T|B  
annuity contract 年金合约 FB`HwE<  
annuity on human life 人寿年金 Ek6W:Q:@  
antecedent debt 先前的债项 8 B5%IgA  
ante-dated cheque 倒填日期支票 J!>oC_0]8  
anticipated expenditure 预期开支 !h~\YE)  
anticipated net profit 预期纯利 {,ljIhc,  
anticipated revenue 预期收入 XhiC'.B_  
anti-inflation measure 反通货膨胀措施 kzT'  
anti-inflationary stance 反通货膨胀立场 * G4;  
apparent deficit 表面赤字 X"sN~Q.0  
apparent financial solvency 表面偿债能力 TM;)[R@  
apparent partner 表面合伙人 WfVie6  
application for personal assessment 个人入息课税申请书 Z^ 3Risi  
application of fund 资金应用 [z9i v~  
application to release as liquidator and to destruct the books of accounts and documents <Lt$qV-#  
申请免除清盘人职务及毁灭帐簿与文件 "lt[)3*  
appointed actuary 委任精算师 PE>_;k-@k  
appointed auditor 委任核数师;委任审计师 lAQ&PPQ  
appointed trustee 委任的受托人 &R]G)f#w%*  
appointer 委任人 g& Rk}/F  
apportioned pro rata 按比例分摊 fi)ypv*  
apportionment 分配;分摊 $Z4p$o dk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h kY E7  
apportionment formula 分摊方程式 Fu$otMw%l  
apportionment of estate duty 遗产税的分摊 A [JV*Dt  
appraisal 估价;评估 qA42f83  
appreciable growth 可观增长 xN]bRr  
appreciable impact 显着影响 TV}SKvu  
appreciable increase 可观增长 KK}&4^q  
appreciation 增值;升值 B5hGzplS  
appreciation against other currencies 相对其他货币升值 -JK+{<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rm7UFMCR6i  
appreciation tax 增值税 OR O~(%-(e  
appropriation 拨款;拨用;拨付 4{_5z7ody  
appropriation account 拨款帐目 RXDk8)^  
Appropriation Bill 拨款法案 w,&RHQB  
appropriation-in-aid system 补助拨款办法 N'StT$(  
approved assets 核准资产 (~#9KA1A}  
approved basket stock 认可一篮子证券 FVHL;J]nf1  
approved budget 核准预算 )Z#7%, o  
approved charitable donation 认可慈善捐款 ,3K?=e2  
approved charitable institution 认可慈善机构 AWzpk }\  
approved currency 核准货币;认可货币 :c>,=FUT  
approved estimates 核准预算 M:~#"lfK  
approved estimates of expenditure 核准开支预算 ]KmYPrCl0  
approved overseas insurer 核准海外保险人 B4?P"|  
approved overseas trust company 核准海外信托公司 K"D9.%7  
approved pooled investment fund 核准汇集投资基金 >_o_&;=`v  
approved provident fund scheme 认可公积金计划 bF.Aj8ZQ  
approved provision 核准拨款 qr*/}F6  
approved redeemable share 核准可赎回股份 '#fj)  
approved regional stock 认可地区性证券 :MpCj<<[  
approved retirement scheme 认可退休金计划 n1ICW 9  
approved subordinated loan 核准附属贷款 @'QBrE  
arbitrage 套戥;套汇;套利 7Vi[I< *  
arbitrageur 套戥者;套汇者 o7 kGZ  
arbitrary amount 临时款项 g!8-yri  
arrangement 措施;安排;协定 9 }=Fdt  
arrears 欠款 `fH6E8N  
arrears of pay 欠付薪酬 lxeolDl  
arrears of revenue 逾期未收税款;逾期未收的帐项 t?s1@}G^  
articles of association 组织章程;组织细则;组织章程细则 /#a$4 }2L  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 l!b#v`  
ascertainment of profit 确定利润 q#Bdq8  
"Asia Clear" “亚洲结算系统” W<2-Q,>Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fu`oDi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 > ,[(icyzn  
Asian Development Fund [ADF] 亚洲发展基金 <(v!Xj^yO  
Asian dollar bond 亚洲美元债券 #pZ3xa3R  
Asian dollar market 亚洲美元市场 !`u)&.t7  
Asian dollar rate 亚洲美元利率 /N $T[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 rO C~U85  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~[C m#c  
asked price 沽盘;喊价;索价;卖方报价 ^^v!..V]J  
assessable income 应评税入息 .hvIq .vr  
assessable loss 应评税亏损 >7n(* M  
assessable profit 应评税利润 yk=H@`~!  
assessable value 应评税值 /q=<OEC  
assessed profit 估定利润 ^71sIf;+  
assessed value 经评估价值 qU"+0t4  
assessment 评税;评定;估价;评税单 X/Ae-1!  
assessment number 评税编号;估价编号 :G!Kaa,r  
assessment of additional tax 补加税评税 lHx$F ?  
assessment of performance 业绩评估;实绩评价 ]'"$qm:  
Assessor 评税主任 }&=C*5JN  
asset price bubbles 资产价格泡沫 fE(rDQI  
asset-backed securities 具资产保证的证券 'b-}KDP  
assets accretion 资产增值 X0m\   
assets and liabilities 资产与负债 EfOJ%Xr[,l  
assets betterment statement 资产递增表;资产改进表 1&dWt_\  
assets lending 实物放款;有抵押贷款 m^wYRA.  
assets of the company passing on the death 死者去世时转移的公司资产 +=||c \'  
assets pledged as security for liabilities 用作负债抵押的资产 g;-CAd5  
assets portfolio 资产投资组合 qLR)>$  
assets price 资产价格 JLjx4B\  
assets quality 资产质素 sV-9 xh)i  
assets realization 资产变现 LB>!%Vx  
assets refinancing arrangement 资产再集资安排 ~ ^K[pA ?  
assets securitization 资产证券化 GR"Jk[W9  
assets situated outside Hong Kong 在香港以外地方的资产 !nTq"d%(W  
assets stripping 削减资产;拆卖资产 W<~(ieu:K~  
assets value 资产值 km *$;Nli  
assignee 承让人 $ED<:[3N  
assignment 转让;转让书;转让契  3N;X|pa  
assignment of interest 权益转让 _W$4Qn+f  
assignment of letters patent and trade mark 专利证书及商标转让 "Li"NxObCA  
assignment of property 物业转让;物业转让书 4h-y'&Z  
assignment right 转让权 Gv<K#@9T  
assignor 转让人 GSypdEBj+w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $Q62 7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Mq$e5&/  
associate member 附属会员 BsxQW`>^y  
associated body corporate 相联法人团体 f;QWlh"9  
associated company 相联公司;联属公司 NbSwn}e_  
associated corporation 相联法团 =x=#Etj|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |S/nq_g]  
公认会计师公会〔英国〕 NKRNEq!  
Association of Futures Exchange Brokers 香港期货经纪协会 LdA&F& pI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gzeG5p  
association of underwriters 承保人组织 :Vv=p*~  
assumption of control 接管 7dAa~!/(  
assurance 担保;保险;转易;转易书 &QvWT+]c'0  
assurance of interest 权益的转易 ^!=+$@<  
at 19XX price 按一九XX年价格计算 4PNl3N3,n  
at a discount 按赔价计算;按贴水价格计算;打折扣 .Zo8KwkFY  
at a premium 按溢价计算;按升水价格计算 cd\0  
at call 通知付款;按通知 @;pTQ 5 I  
at constant market price 按固定市价计算 S/8xo@vct]  
at constant price 按固定价格计算 d<xBI,g  
at cost 按成本计算 @dGj4h.  
at current market price 按当时市价计算;按现时市价计算 Tc{r}y[)  
at current price 按当时价格计算;按现时价格计算 }y'KS:Jb  
at factor cost 按要素成本计算;按生产要素成本计算 @zE_fL  
at money-of-the-day price 按付款当日价格计算 CB|Z~_Bm  
at or better 按指定或较佳价位〔买卖指令〕 gV A$P  
at par 按面值计算;平价 KN5.2pp  
at sight 见票即付 &Jq?tnNd  
at the close 按收市盘 L~~;i'J  
at the opening 按开市盘 qL(Qmgd  
attestation 见证;见证条款 ^lf)9 `^U  
at-the-money option 平价期权 s2q#D.f  
attorney 受权人;受托代表人 p5E|0p  
attornment 新拥有人承认书 L[D}pL=  
attributable profit 可归属利润 !x[ +rf  
attributable share value 可归属股份价值 D/rKqPp|!  
Auckland Stock Exchange 奥克兰证券交易所 {um~]  
auction 拍卖 hmQD-E{Ab  
auctioneer 拍卖商 p^NYJV  
audit 审计;核数 7|*|xLrVY  
Audit Commission 审计署 p.)G ],  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _.zW[;84b  
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〕 AfyEFnY  
audit review 帐目审查 )0YMi!&j`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K@6$|.bc  
audited account 审计帐目;经审计的帐目 t-e:f0iz  
audited annual account 经审计的周年帐目 dYW19$W n  
audited balance sheet 经审计的资产负债表 qHklu2_%  
auditor 核数师;核数主任;审计师 I@e{>}  
auditor's certificate 核数师证明书;审计师证明书 d.sxB}_O  
auditor's report 核数师报告;审计师报告 C}%g(YRhb  
Aussie bond 澳元债券  ^~?VD  
austerity budget 紧缩预算 v:eVK!O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B]#0]-ua  
Australia All Ordinaries Index 澳洲所有普通股票指数 }m(u o T~  
Australian Dollar [AUD] 澳元 &*r YY\I  
Australian Options Market 澳大利亚期权市场 &?v^xAr?B  
Australian Securities Commission 澳洲证券事务监察委员会 +!CG'qyN>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :(N3s9:vz  
Australian Stock Exchange 澳大利亚证券交易所 x%5n&B  
Austrian Schilling [ATS] 奥地利先令 aOETmsw  
authentication 认证;鉴证 NbSkauF~b  
authority to purchase 委托购买证;委购书 X^7bOFWE  
authorization 认可;核准;授权;授权书 zq8LQ4@ay  
authorization by direction 指示授权 [*Wq6n  
authorization by instruction 指令授权 [PdatL2  
authorization by warrant 令状授权 )lE]DG!  
authorization of unit trust 单位信托的认可 `#E1FB2M  
authorized agent 指定代理人 AKejWh  
authorized capital 法定资本 {O[a +r.n  
authorized clerk 出市员 7&qunK'  
authorized dealer 认可交易商 )L<NW{  
authorized financial institution 认可财务机构 5F18/:\n  
authorized fund 认可基金 YOqGFi~`  
authorized fund house 获授权的基金公司;认可基金公司 [g`P(?  
authorized institution 认可机构 +m^ gj:yL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9m/v^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Tm 6<^5t  
authorized insurer 获授权保险人;获认可承保人 S)T~vK(n  
authorized investment 特准投资项目 iG!tRNQ{y  
authorized person 获授权人 Dqs{ n?@n  
authorized representative 获授权代表 $_onSYWr  
authorized share capital 法定股本 [8v v[n/  
automated quotation system 自动报价系统 sFsp`kf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \GO^2&g(  
自动交易系统〔香港期货交易所有限公司〕 |L 11?{ K  
automatic adjustment mechanism 自动调整机制 nRzD[ 3I  
automatic adjustment system 自动调整系统 eF823cH2x_  
Automatic Clearing House 自动票据交换所 *0^!%Y'/4  
automatic exchange rates accumulation system 自动化汇率累集系统 T8bk\\Od  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /PafIq  
automatic teller machine [ATM] 自动柜员机 ZBUEg7c  
autopay 自动转帐 ~xer ZQgc  
available assets 可用资产 5hF iK K7  
available fiscal reserve 现存财政储备 .y\j .p  
available profit 可用利润 HZX(kYV  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Kc$j<MRtv  
average 平均;平均数;海损 )v !GiZ" 7  
average basic salary 平均基本薪金 J^m#984  
average consumer expenditure 平均消费开支;一般消费开支 E_[|ZrIO&*  
average cost 平均成本 d kVF  
average cost of land production 增辟土地平均成本 dDK4I3a  
average daily turnover 平均每日成交额 JK) )Cuh  
average daily wage rate 平均每日工资率 ;'~U5Po8  
average expenditure pattern 平均开支模式 >4b:`L  
average growth rate 平均增长率 1qp<Fz[  
average net fixed assets 固定资产平均净值 ry)g<OA  
average of relatives 相对价格平均数 >4 4A  
average price 平均价格 N_Q)AXr)  
average propensity to consume 平均消费倾向;一般消费倾向 WhQK3hnm  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^cs:S-s  
average rate 平均率 bFD vCF  
average revenue 平均收入;平均收益 @ qy n[C  
average stock 平均库存;平均存货 SaceIV%(  
average yearly rent 平均年租 1zqIB")s>  
avoidance of double taxation 避免双重课税 +m8CN(c  
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 . 7*k}@k  
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