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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: JSL&` `  
A share A股;甲类股份 $8\u  
abatement of tax 减税;减扣免税额 5*44QV  
ABN AMRO Bank N.V. 荷兰银行 |[`YGA4  
above-the-line expenditure 线上项目支出;经常预算支出 w)7y{ya$  
above-the-line receipt 线上项目收入;经常预算收入 ;W- A2g  
ABSA Asia Limited 南非联合亚洲有限公司 2 7)If E  
absolute change 绝对数值变更 gmVN(K}SR5  
absolute expenditure 实际开支 a2P)@R  
absolute guideline figure 绝对准则数字 NjIPHM$g  
absolute interest 绝对权益 =Kj{wA O  
absolute order of discharge 绝对破产解除令 URb8[~dR:  
absolute profit margin 绝对利润幅度 G_+/ e]P  
absolute value 实值;绝对值 B_[efM<R$  
absolutely vested interest 绝对既得权益 hO"!q;<eS  
absorbed cost 已吸收成本;已分摊成本 pS$9mzY  
absorption 吸收;分摊;合并 ,C,nNaW  
absorption rate 吸收率;摊配率;分摊率 NK0'\~7&  
ACB Finance Limited 亚洲商业财务有限公司 7r;1 6"  
acceptable form of reciprocity 合理的互惠条件 J4+K)gWB  
acceptable rate 适当利率;适当汇率 ]'5Xjcx  
acceptance agreement 承兑协议 KElEGW  
acceptance for honour 参加承兑 L-9fo-  
acceptor 承兑人;接受人;受票人 CcQc!`YC  
acceptor for honour 参加承兑人 )0/9 L  
accident insurance 意外保险 /9br&s$B  
Accident Insurance Association of Hong Kong 香港意外保险公会 r^m&<)Ca  
accident insurance scheme 意外保险计划 r D@*xMW  
accident year basis 意外年度基准 a3 }V/MY  
accommodation 通融;贷款 gvI!Ice#  
accommodation bill 通融票据;空头票据 l`"?K D  
accommodation party 汇票代发人 bTJ<8q  
account balance 帐户余额;帐户结余 p8'$@:M\  
account book 帐簿 |R.yuSL)(  
account collected in advance 预收款项 -riX=K>$  
account current book 往来帐簿 f#z:ILG=  
account of after-acquired property 事后取得的财产报告 Ch]d\GM  
account of defaulter 拖欠帐目 +zh\W9  
account payable 应付帐款 UVux[qX<  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4EM+Ye  
account receivable 应收帐款 xt}.0dC!/%  
account receivable report 应收帐款报表 O}i+ 1  
account statement 结单;帐单;会计财务报表 _eGYwBm  
account title 帐户名称;会计科目 Jg$<2CR&  
accountant's report 会计师报告 LDQ,SS,  
Accountant's Report Rules 会计师报告规则 V/#Ra  
accounting and auditing procedure 会计与审计程序;会计与核数程序 '8]p]#l  
Accounting Arrangements 《会计安排》 a,w|r#x]  
accounting basis 会计基础 ;`oK5  
accounting by Official Receiver 破产管理署署长呈交的帐目 fg LY{  
Accounting Circular 《会计通告》 M P8Sd1_=  
accounting class 会计类别 Hs)Cf)8u  
accounting date 记帐日期;会计结算日期 e,|gr"$/  
accounting for money 款项核算 DKf(igw  
Accounting Officer 会计主任 5n?P}kca)  
accounting period 会计报告期;会计期 4x6n,:;  
accounting policy 会计政策;会计方针 H=@KlSC ^  
accounting practice 会计惯例 3Y Mqp~4  
accounting principle 会计准则 sT;wHtU  
accounting record 会计记录 Y\9}LgIvr  
accounting report 会计报告 pVc+}Wzh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Qs\a&Q=0H  
Accounting Society of China 中国会计学会 q=pRe-{  
accounting statement 会计报表 jJIP $  
accounting system 会计制度;会计系统 N# }A9t  
accounting transaction 会计事项;帐务交易 v,iZnANZ&P  
accounting treatment 会计处理 8?iI;(  
accounting year 会计年度 @ eJ8wf]  
accretion 增值;添加 a,Pw2Gcid  
accrual 应计项目;应累算数目 H$Kc~#=  
accrual basis 应计制;权责发生制 oMN<jAU.  
accrual basis accounting 应计制会计;权责发生制会计 J$}]p  
accrue 应累算;应计 <8}FsRr;J  
accrued benefit 应累算利益 eN<L)a:J_  
accrued charges 应计费用 HQ@g6  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Kch=jt4#  
accrued expenses 应累算费用 [2-n*a(q  
accrued interest payable 应付利息;应计未付利息 *k7BE_&*0Z  
accrued interest receivable 应收利息;应计未收利息 kqCsEtm]  
accrued right 累算权益 A'#d:lOA  
accruing profit 应累算的利润 -gvfz&Lz  
accumulated fiscal reserve 累积财政储备 ?# w} S%  
accumulated profit 累积利润;滚存溢利 ktrIi5B  
accumulated reserve 累积储备 Xr  <H^X  
accumulation of surplus income 累积收益盈余 l_}d Q&R  
acquired assets 既得资产 |RL#BKC`  
acquisition 收购;购置;取得 t.8r~2(?  
acquisition cost 购置成本 9^F3r]bH  
acquisition expenses 购置费用 sQ`G'<!  
acquisition of 100% interest 收购全部股权 s|WwB T  
acquisition of control 取得控制权 P] *x6c^n  
acquisition of fixed assets 购置固定资产 U> lf-iI2B  
acquisition of shell “买壳” 8)>x)T  
acquisition price 收购价 @ZU$W9g  
act of God 天灾 9:p-F+  
acting partner 执事合伙人 #_.J kY  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |'z8>1  
active partner 积极参与的合伙人 E[t0b5h  
active trading 交投活跃 s $Vv  
actual circulation 实际流通 }. &ellNQ  
actual cost 实际成本  U${W3Ra  
actual expenditure 实际开支;实际支出 hnFpC1TO  
actual income 实际入息;实际收入;实际收益 d%|l)JF*5  
actual market 现货市场 8;?4rrS  
actual price 现货价;实际价格 e ymv/  
actual profit 实际利润 p XXf5adl<  
actual quotation 实盘;实际价位;实际报价 b7>'ARdbzX  
actual year basis 按实际年度计算 r>(,)rs(l  
actuals 实货 -Fd&rq:GB(  
actuarial investigation 精算调查 0{b} 1D  
actuarial principle 精算原则 T [$-])iK  
actuarial report 精算师报告 -8^qtB  
Actuarial Society of Hong Kong 香港精算学会 <-k!  
actuarial valuation 精算师估值 C7S\4rDJ  
actuary 精算师 ,40OCd!  
ad referendum agreement 暂定协议;有待覆核的协定 ],SQD3~9  
ad valorem duty 从价税;按值征税 Ysu\CZGX  
ad valorem duty system 从价税制 '$OUe {j<  
ad valorem fee 从价费 [XY%<P3D  
ad valorem tariff 从价关税 I6 ?(@,  
additional allowance 额外免税额 _f0AV;S:vd  
additional amount for unexpired risk 未过期风险的额外款额 / :F^*]  
additional assessable profit 补加应评税利润 M/6Z,oOU  
additional assessment 补加评税 '{AB{)1  
additional commitment 额外承担 ~uc7R/3ss  
additional commitment vote 额外承担拨款 qA GjR!=^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mxqD'^n#  
additional dependent parent allowance 供养父母额外免税额 44} 5o  
additional provision 额外拨款 f7a4E+}  
additional stamp duty 附加印花税 gbuh04#~  
additional tax 补加税罚款;补加税款 Jx5`0?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ??"_o3  
adjudged bankrupt 被裁定破产 YHEn{z7  
adjudicated bankrupt 裁定破产人 i#V(oSx  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 tq59w  
adjudication of bankruptcy 裁定破产;宣告破产 sA,bR|  
adjudication of insolvency 裁定无力偿还债务 bvtpqI QZ  
adjusted actual 经调整的实数;调整后的实数 _H]^7`;  
adjusted current assets 经调整的流动资产;调整后的流动资产 ]"_c-=  
adjusted figure 经调整的数字;调整后的数额 }AS/^E  
adjusted liabilities 经调整的负债;调整后的负债 5z_d$.CIc  
adjusted loss 经调整的亏损;调整后的亏损 5VV}wR  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 M,fL(b;2  
adjusted profit 经调整的利润;调整后的利润 n.+'9Fj  
adjusted surplus 经调整的盈余额;调整后的盈余额 es*$/A  
adjusted value 经调整的价值;调整后的价值 a%r!55.   
adjustment 调整;修订;理算〔保险〕 BI:Cm/ >  
adjustment centre 调剂中心 ~Y x_ 3  
adjustment lag 调整过程的时间差距;调整时差 _4N.]jr5  
adjustment mechanism 调整机制 mU-2s%X<.^  
adjustment of loss 亏损调整 w5 .^meU  
adjustment process 调整过程;调整程序 tkctwjD  
adjustment range 调整幅度 /Q3>w-h  
administered exchange rate 受管制汇率 ~W21%T+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 - UkK$wP5  
administration expenses 行政费用 c;kU|_  
administration fee 手续费;行政费 m,Y/ke\  
administration in bankruptcy 破产管理 ZK]qQrIwy  
administration order 遗产管理令 {J==y;dK  
administrator 管理人;遗产管理人 Bg]VaTm[=  
administrator of the estate 遗产管理人 Ow4_0l&  
admission of debt 债项承认书 -LiGO#U  
admission of proof 接纳债权证明 Jb"FY:/Qv+  
advance 放贷款项;垫付款项;预支款项;预付款项 w||t3!M+n  
advance account 暂支帐目;预付款帐户 OV]xo8a;  
advance compensation 预付补偿金 <gwRE{6U  
advance from shareholder 股东垫款 Q|)>9m!tt  
advance pending reimbursement 预支以待日后付还 %NQ%6 B  
advanced economy 先进经济体系 ,LA'^I?  
advancement 预付;预付财产 <uuumi-!%G  
advances warrant 垫款令 NwF"Zh5eMW  
advancing 贷出 Be|! S_Y P  
adverse balance 逆差 6RbDc *  
adverse exchange 逆汇 Qbv@}[f  
advertisement addressed to shareholders 在报章刊登的致股东通告 =c@hE'{  
advice for collection 托收通知书 \< .BN;t{  
advice of drawing 提款通知书;汇票通知书 y[XD=j  
advice of payment 付款通知 st) is4  
Advisory Committee [Securities and Futures Commission] 0ZjT.Ep  
谘询委员会〔证券及期货事务监察委员会〕 iL;V5|(sb  
Advisory Committee on Diversification 经济多元化谘询委员会 ]W?cy  
affidavit 誓章;遗产申报誓章 z}Cjk6z@  
affidavit of no receipt 述明无收款的誓章 @4;'>yr(  
affiliate 联号;联营公司;附属公司 lBfthLBa  
affiliated company 附属公司;联号;联营公司 \na$Sb+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uJ2ZHrJ  
affordability 负担能力 *W8n8qG%T  
African Development Bank [AfDB] 非洲开发银行 ZhY{,sy?QO  
after-acquired property 事后取得的财产 0i\>(o  
after-hours dealing 市后交易 5}G_2<G  
after-tax profit 税后盈利;税后利润;税后溢利 STnMBz7  
agency agreement 代理协议 aE'nW_f  
agency expenses 代理机构的开支 \s#~ %l  
agency fee 代理费 kx(beaf  
Agency Law 《代理法》 1;/SXJ s  
agent 代理人;承销人 b;VIR,2  
agent of company 公司代理人 ''9]`B,:a0  
agent's fee 代理人费;经纪费 G %sO{k7  
aggregate 总计;总数;总体数字 6vK`J"d{~D  
aggregate amount 总款额;总额 =CFjG)L  
aggregate assets and liabilities 总体资产与负债 O H>.N"IG  
aggregate at constant price 按固定价格计算的总体数字 9^!.!%6O$  
aggregate demand 总需求 9YI@c_1 Q  
aggregate gross position 总持仓量 ;((t|  
aggregate limit 总限额 'KjH|u  
aggregate of salaries tax 合计薪俸税 |6Y:W$7k  
aggregate performance 总体表现;总体业绩 t#.}0Te7  
aggregate supply 总体供应 \r IOnZ.WK  
aggregate surplus 总盈余 Hpix:To  
aggregate total 整体总额 +1wEoU.l2  
aggregate value 总值;合计价值 0cG[<\qT  
aggregated basis 合计基准 +~V_^-JG&  
aggregated net chargeable income 合计应课税入息实额 ]izHn;+  
aggregation 合并计算;合计;总和 ) r.Wge  
aggregation of incomes of husband and wife 夫妇入息合并计算 m^oG9&";  
aggregation of property 财产的总和 zCJ"O9G<V  
agio 差价;贴水 &Z~_BT  
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》 d[?RL&hJO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4vL\t uoz  
《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》 _zDS-e@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |y7TYjg6  
《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》 M<Bo<,!ua  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n*9QSyJN]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S!A:/(^WB  
agreement for a settlement 授产协议 @2"uJ6o  
agreement for assignment 转让协议 Ct `)R  
agreement for sale 售卖协议;买卖协议 O h e^{:  
agreement for sale and purchase 买卖协议 (.$$U3\  
agreement for the payment of interest 支付利息协议 5{yg  
agreement for the repayment of money 还款协议 }$<v  
agreement of reinsurance 再保险协议 Z><+4 '  
Agricultural Bank of China 中国农业银行 )$p36dWl  
air passenger departure tax 飞机乘客离境税 3_@I E2dA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >q;| dn9  
airport tax 机场税 L<dh\5#p9Y  
alcohol duty 酒精税 pbG-uH^  
alienation 让与;让渡;转让 N|mggz  
alimony 生活费;赡养费 J PTLh{/  
All Ordinaries Index [AOI] 所有普通股指数 J <z ^C  
all risks 全险;综合险 )F hbN@3  
All Sales Record for Stock Market 《股票市场成交报告》 VJ#ys _W  
Allied Capital Resources Limited 新联财务有限公司 tfHr'Qy BC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nrE.0Ue1  
allocation letter 拨款信件 M+")*Opq  
allocation of fund 分配款项;预留款项 kmBA  
allocation of profit 利润分配;溢利分配 Pm P&Qje7  
allocation warrant 拨款令 9=}#.W3.  
allotment 分配;配股 F lVG,Z  
allotment notice 股份配售通知;配股通知 M5*Ln-qt(a  
allotment of shares 股份分配 lFuW8G,-f@  
allowable 可获宽免;免税的 gIweL{Pc  
allowable business loss 可扣除的营业亏损 I8i|tQz  
allowable expenses 可扣税的支出 V #vkj  
allowance 免税额;津贴;备抵;准备金 1g=T"O&=  
allowance for debts 债项的免税额 CHS}tCfos>  
allowance for depreciation by wear and tear 耗损折旧免税额 y=9fuGL6  
allowance for funeral expenses 殡殓费的免税额 9+(6 /<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 KOR*y(*8  
allowance for repairs and outgoings 修葺及支出方面的免税额 d3a!s  
allowance to debtor 给债务人的津贴 L"0dB.  
alteration of capital 资本更改 J_+2]X7n  
alternate trustee 候补受托人 ;ZJ. 7t'  
amalgamation 合并 Gmu[UI}w8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,^CG\);  
ambit of charges 征税范围;收费范围 ?ZTA3mV?+  
amended valuation 经修订的估值 i= ^6nwD&  
American Commodities Exchange 美国商品交易所 _ l)3pm6  
American Express Bank Limited 美国运通银行 L|{vkkBo  
American Stock Exchange 美国证券交易所 i*l =xW;bM  
amortization 摊销 xX%{i0E  
amount due from banks 存放银行同业的款项 I RLAsb3  
amount due from banks abroad 存放海外银行同业的款项 "$5cKbJ  
amount due from holding companies 控股公司欠款 QX?moW6UW  
amount due from local banks 存放本港银行同业的款项 r+Sv(KS4i^  
amount due to banks 银行同业的存款 X r o5~G  
amount due to banks abroad 海外银行同业的存款 Rex 86!TO  
amount due to holding companies 控股公司存款 UH&1QV  
amount due to local banks 本港银行同业的存款 cC9Zc#aK  
amount due to outport banks 外埠银行同业的存款 86KK Y2  
amount for note issue 发行纸币的款额 %*q^i}5)E  
amount of bond 担保契据的款额 OtAAzc!dQ  
amount of consideration 代价款额 k{!9 f=^   
amount of contribution 供款数额 BSkmFd(*  
amount of indebtedness 负债款额 n2o)K;wW+  
amount of principal of the loan 贷款本金额 NHU5JSlB  
amount of rates chargeable 应征差饷数额 8fQfu'LyjY  
amount of share capital 股本额 fM& fqI  
amount of sums assured 承保款额 ) F -8  
amount of variation 变动幅度 wtL=^  
amount of vote 拨款数额 uCt?(E>  
amount payable 应付款额 LCXWpU j~  
amount receivable 应收款额 qz)KCEs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HXh:8 3  
analysis 分析 M!hD`5.3  
ancillary risk 附属风险 /V/ )A\g  
annual account 周年帐目;周年帐目报表;年度决算;年结 eF0FQlMe[  
annual accounting date 年结日期 U |eh  
annual allowance 每年免税额;年积金;年度津贴;年津 AH#a+<;a  
annual balance 年度余额 v! DU ewz  
annual disposable income 每年可动用收入 y]!#$C /  
annual estimates 周年预算 <D&  Ep  
annual fee 年费 {qSMJja!t  
annual general meeting 周年大会 s{c|J#s  
annual growth rate 年增率;每年增长率 %IIFLlD  
annual long-term supplement 长期个案每年补助金 iig4JP'h  
annual pensionable emolument 可供计算退休金的年薪 x*j eCD,  
annual report 年报 `p)U6J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D0_CDdW%7  
annual return 周年报表;周年申报表;每年报税表格 5%K|dYv^^  
Annual Return Rules 《周年报表规则》  !Qsjn  
annual review of consumer prices 每年消费物价回顾 3:w_49~: ~  
annual roll-forward basis 逐年延展方式 !gsrPM  
annual salary 年薪 YHgNL LZ?  
annual statement 年度报表;年度决算表 u!HbS*jqq  
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 Ke[`zui@?  
annuitant 年金受益人 h0x'QiCc  
annuity 年金 Jz0AYiCq  
annuity contract 年金合约 _/ 5  
annuity on human life 人寿年金 vEE\{1  
antecedent debt 先前的债项 Vv`94aQTD  
ante-dated cheque 倒填日期支票 S]}}r)  
anticipated expenditure 预期开支 4"nYxL"<4  
anticipated net profit 预期纯利 lkp$rJ#6  
anticipated revenue 预期收入 0<<ATw$aQ  
anti-inflation measure 反通货膨胀措施 9 %Vy,  
anti-inflationary stance 反通货膨胀立场 _9=cxwi<w  
apparent deficit 表面赤字 !u:;Ew  
apparent financial solvency 表面偿债能力 '19?  
apparent partner 表面合伙人 ([SJ6ff]&  
application for personal assessment 个人入息课税申请书 vwAhNw2-  
application of fund 资金应用 s[7/w[&  
application to release as liquidator and to destruct the books of accounts and documents (B*,|D[J@i  
申请免除清盘人职务及毁灭帐簿与文件 ;i [;%  
appointed actuary 委任精算师 oFzmH!&ED  
appointed auditor 委任核数师;委任审计师 Fo0s<YlS-  
appointed trustee 委任的受托人 SgN?[r)  
appointer 委任人 . Y!dO@$:  
apportioned pro rata 按比例分摊 ]R^xO;g'  
apportionment 分配;分摊 I4 <_y5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZBH^0  
apportionment formula 分摊方程式 x*X{*?5@  
apportionment of estate duty 遗产税的分摊 8X? EB6=c  
appraisal 估价;评估 @d0~'_vtB  
appreciable growth 可观增长 oOLj? 0t  
appreciable impact 显着影响 [T3%Xt'4  
appreciable increase 可观增长 t3v_o4`&  
appreciation 增值;升值 s`yg?CR`,  
appreciation against other currencies 相对其他货币升值 N]ebKe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8"[{[<-   
appreciation tax 增值税 y\9#"=+  
appropriation 拨款;拨用;拨付 E KJ2P$  
appropriation account 拨款帐目 w}97`.Kt!n  
Appropriation Bill 拨款法案 {XC[Ia6jtL  
appropriation-in-aid system 补助拨款办法 @bAu R  
approved assets 核准资产 E8lq2r=  
approved basket stock 认可一篮子证券 ^@Qc!(P  
approved budget 核准预算 W%MS,zkAE  
approved charitable donation 认可慈善捐款 +T,0,^ *  
approved charitable institution 认可慈善机构 $&jVEMia  
approved currency 核准货币;认可货币 <|E*aR|M  
approved estimates 核准预算 VTX6_&Hc1g  
approved estimates of expenditure 核准开支预算 *k?y+}E_f  
approved overseas insurer 核准海外保险人 M`* BS  
approved overseas trust company 核准海外信托公司 fCX8s(|F  
approved pooled investment fund 核准汇集投资基金 v4X ` Ul*  
approved provident fund scheme 认可公积金计划  7?vj+1;  
approved provision 核准拨款 @L 6)RF  
approved redeemable share 核准可赎回股份 tHM0]Gb}  
approved regional stock 认可地区性证券 r0pwKRE~t  
approved retirement scheme 认可退休金计划 0hXx31JN N  
approved subordinated loan 核准附属贷款 >I;.q|T  
arbitrage 套戥;套汇;套利 p%#'`*<a_  
arbitrageur 套戥者;套汇者 w xa MdA  
arbitrary amount 临时款项 4~;M\h  
arrangement 措施;安排;协定 d\c)cgh%  
arrears 欠款 q}z`Z/`/  
arrears of pay 欠付薪酬 rodqa  
arrears of revenue 逾期未收税款;逾期未收的帐项 IF6-VFY:6  
articles of association 组织章程;组织细则;组织章程细则 :+?r nb)N  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^oE#;aS  
ascertainment of profit 确定利润 u2[L^]|  
"Asia Clear" “亚洲结算系统” iMV=R2t 2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :N_DJ51  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7e#|Iq:o  
Asian Development Fund [ADF] 亚洲发展基金 C/9]TkX}q  
Asian dollar bond 亚洲美元债券 "kVzN22  
Asian dollar market 亚洲美元市场 [e{W:7uFV  
Asian dollar rate 亚洲美元利率 ZhC ,nbM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <LJb,l"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mwZ) PySm)  
asked price 沽盘;喊价;索价;卖方报价 lPtML<a  
assessable income 应评税入息 .F$cR^i5u  
assessable loss 应评税亏损 bFH`wL W  
assessable profit 应评税利润 (Y^tky$9  
assessable value 应评税值 Y%}N@ ,lT  
assessed profit 估定利润 bV"t;R9  
assessed value 经评估价值 L7.SH#m  
assessment 评税;评定;估价;评税单 `9T5Dem|#  
assessment number 评税编号;估价编号 T_9o0Qk  
assessment of additional tax 补加税评税 m GJRCK_  
assessment of performance 业绩评估;实绩评价 "];@N!dA  
Assessor 评税主任 z'"Y+EWN  
asset price bubbles 资产价格泡沫 $(*>]PC+)  
asset-backed securities 具资产保证的证券 qN Ut&#  
assets accretion 资产增值 @a 7U0$,O#  
assets and liabilities 资产与负债 Y|tK19  
assets betterment statement 资产递增表;资产改进表 #]gmM  
assets lending 实物放款;有抵押贷款 AYp~;@  
assets of the company passing on the death 死者去世时转移的公司资产 q_9 tbZ;  
assets pledged as security for liabilities 用作负债抵押的资产 M[Nv>  
assets portfolio 资产投资组合 4_$.gO  
assets price 资产价格 LPca+o|f  
assets quality 资产质素 |TR +Wn  
assets realization 资产变现 K(WKx7Kky^  
assets refinancing arrangement 资产再集资安排 vF[ 4kDHk  
assets securitization 资产证券化 8f65;lyN  
assets situated outside Hong Kong 在香港以外地方的资产 OF-VVIS  
assets stripping 削减资产;拆卖资产 {:Kr't<XzF  
assets value 资产值 MY}K.^ 4^  
assignee 承让人 jCIY(/  
assignment 转让;转让书;转让契 [r'A8!/|[  
assignment of interest 权益转让 ki1j~q  
assignment of letters patent and trade mark 专利证书及商标转让 L9F71bs59  
assignment of property 物业转让;物业转让书 9^nRwo  
assignment right 转让权 (qz)3Fa  
assignor 转让人 7QoMroR  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ~_g{P3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ojA!!Ru  
associate member 附属会员 dT (i*E\j  
associated body corporate 相联法人团体 ^r mQMjF  
associated company 相联公司;联属公司 <~:2~r  
associated corporation 相联法团 cRWB`&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lWT`y  
公认会计师公会〔英国〕 o)R<sT  
Association of Futures Exchange Brokers 香港期货经纪协会 G!h75G20  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /?Mr2!3N  
association of underwriters 承保人组织 Y hC|hDC  
assumption of control 接管 l@-h.tS  
assurance 担保;保险;转易;转易书 (=EDqAZg  
assurance of interest 权益的转易 A(cR/$fn6  
at 19XX price 按一九XX年价格计算 ;BKU _}k=  
at a discount 按赔价计算;按贴水价格计算;打折扣 w8 `1'*HG  
at a premium 按溢价计算;按升水价格计算 k_Y7<z0G  
at call 通知付款;按通知 dep"$pys>  
at constant market price 按固定市价计算 :fq4oHA#  
at constant price 按固定价格计算 |k,-]c;6  
at cost 按成本计算 1-&L-c.  
at current market price 按当时市价计算;按现时市价计算 XP?)x Dr8  
at current price 按当时价格计算;按现时价格计算 a#& ( i  
at factor cost 按要素成本计算;按生产要素成本计算 MX.?tN#F|H  
at money-of-the-day price 按付款当日价格计算 D_)/.m  
at or better 按指定或较佳价位〔买卖指令〕 ED>a'y$f  
at par 按面值计算;平价 y*v|q=  
at sight 见票即付 >7S@3,C3ke  
at the close 按收市盘 ]0j_yX  
at the opening 按开市盘 !]RSG^%s{  
attestation 见证;见证条款 Nd{U|k3pL  
at-the-money option 平价期权 a;M{ -G  
attorney 受权人;受托代表人 Fop +xR,Z  
attornment 新拥有人承认书 ,LxkdV  
attributable profit 可归属利润 TU*EtE'g/  
attributable share value 可归属股份价值 NK(_ &.F  
Auckland Stock Exchange 奥克兰证券交易所 M CP GDr  
auction 拍卖 y\Utm$)j  
auctioneer 拍卖商 XD't)B(q  
audit 审计;核数 \k{[HfVvn  
Audit Commission 审计署 %O<8H7e)V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] PL3hrI 5  
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〕 Kpa$1x  
audit review 帐目审查 D!.1R!(Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bSz7?NAp  
audited account 审计帐目;经审计的帐目 9 %i\)  
audited annual account 经审计的周年帐目 ~131|e`C  
audited balance sheet 经审计的资产负债表 p8?v o ?^  
auditor 核数师;核数主任;审计师 >}W[>WReI  
auditor's certificate 核数师证明书;审计师证明书 het<#3Bo  
auditor's report 核数师报告;审计师报告 N-Z=p)]  
Aussie bond 澳元债券 _{gqi$Mi  
austerity budget 紧缩预算 `Pc<0*`a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !6@'H4cb=  
Australia All Ordinaries Index 澳洲所有普通股票指数 -5ZmIlL.S  
Australian Dollar [AUD] 澳元  KLE)+|  
Australian Options Market 澳大利亚期权市场 \iP@|ay9  
Australian Securities Commission 澳洲证券事务监察委员会 Ym! e}`A\F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Eh|,[ D!E  
Australian Stock Exchange 澳大利亚证券交易所 Au}l^&,zN  
Austrian Schilling [ATS] 奥地利先令 +oq<}CNr{  
authentication 认证;鉴证 x;\/Xj ;  
authority to purchase 委托购买证;委购书 )5gj0#|CG@  
authorization 认可;核准;授权;授权书 7')W+`o8eL  
authorization by direction 指示授权 ,]W|"NUI  
authorization by instruction 指令授权 G -+!h4p  
authorization by warrant 令状授权 slUi)@b  
authorization of unit trust 单位信托的认可 DuZZu  
authorized agent 指定代理人 |D%mWQng  
authorized capital 法定资本 u *rP 8GuS  
authorized clerk 出市员 z ynu0X  
authorized dealer 认可交易商 AX<f$%iqD  
authorized financial institution 认可财务机构 hqmE]hwc  
authorized fund 认可基金 `[U.BVP'  
authorized fund house 获授权的基金公司;认可基金公司 #8yo9g6  
authorized institution 认可机构 Jp+'"a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +*?l">?|F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :zPK  
authorized insurer 获授权保险人;获认可承保人 n-yUt72  
authorized investment 特准投资项目 tp>YsQy]8  
authorized person 获授权人 19#>\9*  
authorized representative 获授权代表 >eQ.y- 4  
authorized share capital 法定股本 N&?V=X  
automated quotation system 自动报价系统 1gbFl/i6T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &b}g.)RI  
自动交易系统〔香港期货交易所有限公司〕 !2l2;?jM  
automatic adjustment mechanism 自动调整机制 UeLO`Ug0;  
automatic adjustment system 自动调整系统 QuPz'Ut#  
Automatic Clearing House 自动票据交换所 /lu|FWbEw  
automatic exchange rates accumulation system 自动化汇率累集系统 %Uz\P|6PO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kP ,8[r  
automatic teller machine [ATM] 自动柜员机 [H>u'fy:C  
autopay 自动转帐 3 ?I!  
available assets 可用资产 FiUwy/,ZV  
available fiscal reserve 现存财政储备 !*NDsC9  
available profit 可用利润 /UK]lP^w]!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 :Ev gUA\4  
average 平均;平均数;海损 hpb|| V  
average basic salary 平均基本薪金 z+{qQ!  
average consumer expenditure 平均消费开支;一般消费开支 , f$P[c  
average cost 平均成本 C49\'1\6  
average cost of land production 增辟土地平均成本 X.k8w\~  
average daily turnover 平均每日成交额 V<jj'dZfW  
average daily wage rate 平均每日工资率 J&,hC%]  
average expenditure pattern 平均开支模式 %oTBh*K'o  
average growth rate 平均增长率 x5BS|3W$a  
average net fixed assets 固定资产平均净值 h\w;SDwOk  
average of relatives 相对价格平均数 ,)#rD9ZnC  
average price 平均价格 M K)}zjw  
average propensity to consume 平均消费倾向;一般消费倾向 1BU97!  
average propensity to save 平均储蓄倾向;一般储蓄倾向 5)lcgvp  
average rate 平均率 1p$(\  
average revenue 平均收入;平均收益 ng!cK<p  
average stock 平均库存;平均存货 i\ X3t5  
average yearly rent 平均年租 +KIz#uqF8Z  
avoidance of double taxation 避免双重课税 X~0 -WBz  
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 r+E!V'{C  
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