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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: ~_-+Q=3  
A share A股;甲类股份 />PH{ l  
abatement of tax 减税;减扣免税额 w>RwEU+w=@  
ABN AMRO Bank N.V. 荷兰银行 =fhRyU:C[z  
above-the-line expenditure 线上项目支出;经常预算支出 D42!#  
above-the-line receipt 线上项目收入;经常预算收入 |*]<*qnZt  
ABSA Asia Limited 南非联合亚洲有限公司 p8&rl|z|  
absolute change 绝对数值变更 1x+w|h  
absolute expenditure 实际开支 Zjc 0R   
absolute guideline figure 绝对准则数字 !|"LAr9u  
absolute interest 绝对权益 "Q tkNy%E  
absolute order of discharge 绝对破产解除令 `<R^ZL,  
absolute profit margin 绝对利润幅度 -Zg@#H  
absolute value 实值;绝对值 }72+i  
absolutely vested interest 绝对既得权益 r6 pz(rCs}  
absorbed cost 已吸收成本;已分摊成本 SvQj'5~<  
absorption 吸收;分摊;合并 ^Ri ; vM  
absorption rate 吸收率;摊配率;分摊率 k)9 pkPl  
ACB Finance Limited 亚洲商业财务有限公司 T^Xum2Ec  
acceptable form of reciprocity 合理的互惠条件 o1 &Oug  
acceptable rate 适当利率;适当汇率 c&SSf_0O*  
acceptance agreement 承兑协议 U\YzE.G1]S  
acceptance for honour 参加承兑 g9=O<u#  
acceptor 承兑人;接受人;受票人 #'y^@90R  
acceptor for honour 参加承兑人 N\hHu6  
accident insurance 意外保险 \ERHnh  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]XfROhgP=  
accident insurance scheme 意外保险计划 *  }ZKQ  
accident year basis 意外年度基准 3.?oG5 P#  
accommodation 通融;贷款 6ZGw 3p)  
accommodation bill 通融票据;空头票据 5@i(pVWZ  
accommodation party 汇票代发人 r"KW\HN8  
account balance 帐户余额;帐户结余 pr1>:0dg  
account book 帐簿 7 /DDQ  
account collected in advance 预收款项 >?$qKu  
account current book 往来帐簿 {=y~O  
account of after-acquired property 事后取得的财产报告 M_;hfpJZ  
account of defaulter 拖欠帐目 N#X(gEV  
account payable 应付帐款 >>h0(G|  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 XO/JnJ^B  
account receivable 应收帐款 P"+K'B7K3  
account receivable report 应收帐款报表 QUc&f+~  
account statement 结单;帐单;会计财务报表 nN[QUg  
account title 帐户名称;会计科目 _w9 :([_  
accountant's report 会计师报告 @c%h fI  
Accountant's Report Rules 会计师报告规则 ~t.i;eu  
accounting and auditing procedure 会计与审计程序;会计与核数程序 z"{Ji{>%=  
Accounting Arrangements 《会计安排》 lhFv2.qR  
accounting basis 会计基础 ~NwX,-ri  
accounting by Official Receiver 破产管理署署长呈交的帐目 )TkXdA?.  
Accounting Circular 《会计通告》 82=>I*0Q  
accounting class 会计类别 nrz2f7d$  
accounting date 记帐日期;会计结算日期 59a7%w  
accounting for money 款项核算 Jn1(-  
Accounting Officer 会计主任 0tN/P+!|  
accounting period 会计报告期;会计期 p=f8A71  
accounting policy 会计政策;会计方针 _^] :tL6  
accounting practice 会计惯例 +H3;{ h9,  
accounting principle 会计准则 XZpF<7l  
accounting record 会计记录 9m2Yrj93  
accounting report 会计报告 /p[lOg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (d=knoo7A  
Accounting Society of China 中国会计学会 1Qo2Z;h@  
accounting statement 会计报表 R94 ID@LF  
accounting system 会计制度;会计系统 uhr&P4EW  
accounting transaction 会计事项;帐务交易 t|k-Bh:x  
accounting treatment 会计处理 2?9gf,U  
accounting year 会计年度 Y:K1v:Knw  
accretion 增值;添加 ?_G?SQ  
accrual 应计项目;应累算数目 qMmhmH)Gp  
accrual basis 应计制;权责发生制 1n+JHXR\  
accrual basis accounting 应计制会计;权责发生制会计 tc)4$"9)  
accrue 应累算;应计 VrZ6m  
accrued benefit 应累算利益 ?C|b>wM/  
accrued charges 应计费用 ?h|w7/9  
accrued cumulative preference share dividend 应累算的累积优先股股息 gn4 Sz")  
accrued expenses 应累算费用 N51RBA  
accrued interest payable 应付利息;应计未付利息 3 *[YM7y  
accrued interest receivable 应收利息;应计未收利息 K<D=QweOon  
accrued right 累算权益 EN@Pr `R  
accruing profit 应累算的利润 Kd^,NAg  
accumulated fiscal reserve 累积财政储备 G\o *j |  
accumulated profit 累积利润;滚存溢利 ZklZU,\!|v  
accumulated reserve 累积储备 %0^taA  
accumulation of surplus income 累积收益盈余 ch:0qgJ  
acquired assets 既得资产 oxgh;v*  
acquisition 收购;购置;取得 UhF+},gU  
acquisition cost 购置成本 =%G<S'2'  
acquisition expenses 购置费用 oi/bp#(fa  
acquisition of 100% interest 收购全部股权 ADVHi3b  
acquisition of control 取得控制权 P{h$> 6c  
acquisition of fixed assets 购置固定资产 W .bJ.hO*  
acquisition of shell “买壳” SXm Hn.?  
acquisition price 收购价 '?v-o)X  
act of God 天灾 HP eN0=7>  
acting partner 执事合伙人 SRpPLY{:F  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -JB~yO?0  
active partner 积极参与的合伙人 a?X{k|;!7u  
active trading 交投活跃 V|zatMHs  
actual circulation 实际流通 I'T@}{h  
actual cost 实际成本 %:7fAB,PA  
actual expenditure 实际开支;实际支出 "A%JT3  
actual income 实际入息;实际收入;实际收益 4"y1M=he  
actual market 现货市场 `q(eB=6;[  
actual price 现货价;实际价格 :7Smsc"B!  
actual profit 实际利润 y6 _,U/9  
actual quotation 实盘;实际价位;实际报价 Nh/B8:035  
actual year basis 按实际年度计算 "yc_*R(pU  
actuals 实货 ^bDh[O  
actuarial investigation 精算调查 >ay% !X@3"  
actuarial principle 精算原则 K\vyfYi  
actuarial report 精算师报告 Z{J{6j  
Actuarial Society of Hong Kong 香港精算学会 C*1,aLSw  
actuarial valuation 精算师估值 ]W>kbH Imz  
actuary 精算师 9 54O=9PQ  
ad referendum agreement 暂定协议;有待覆核的协定 dw e$, 9  
ad valorem duty 从价税;按值征税 \4pWHE/  
ad valorem duty system 从价税制 W_P&;)E  
ad valorem fee 从价费 2<' 1m{  
ad valorem tariff 从价关税 BD (  
additional allowance 额外免税额 @ wJ|vW_.  
additional amount for unexpired risk 未过期风险的额外款额 j_2yTz"G-  
additional assessable profit 补加应评税利润 2n8spLZYGY  
additional assessment 补加评税 I w-3Z'hOX  
additional commitment 额外承担 %N }0,a0  
additional commitment vote 额外承担拨款 pSlosv(6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bB`p-1  
additional dependent parent allowance 供养父母额外免税额 MZInS:Vj  
additional provision 额外拨款 f)/5%W7n}  
additional stamp duty 附加印花税 Xeo2 < @[  
additional tax 补加税罚款;补加税款 'WLh D<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GH!Lu\y\  
adjudged bankrupt 被裁定破产 EvEI5/ z  
adjudicated bankrupt 裁定破产人 & e~g}7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Qt+;b  
adjudication of bankruptcy 裁定破产;宣告破产 XrD@q  
adjudication of insolvency 裁定无力偿还债务 c O[Hr  
adjusted actual 经调整的实数;调整后的实数 .gK>O2hI  
adjusted current assets 经调整的流动资产;调整后的流动资产 }Kc03Ue`%e  
adjusted figure 经调整的数字;调整后的数额 yG<`7v  
adjusted liabilities 经调整的负债;调整后的负债 n_X)6 s  
adjusted loss 经调整的亏损;调整后的亏损 ?$&iVN^UA  
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 +Tug.[A  
adjusted profit 经调整的利润;调整后的利润 pN ^^U[  
adjusted surplus 经调整的盈余额;调整后的盈余额 pAd 8-a  
adjusted value 经调整的价值;调整后的价值 #.kDin~!  
adjustment 调整;修订;理算〔保险〕 )$_b?  
adjustment centre 调剂中心 gnPu{-Ec*  
adjustment lag 调整过程的时间差距;调整时差 ^dF?MQA<@  
adjustment mechanism 调整机制 eURj'8o),  
adjustment of loss 亏损调整 OLS.0UEc  
adjustment process 调整过程;调整程序 xmI!N0eta  
adjustment range 调整幅度 O0VbKW0h3  
administered exchange rate 受管制汇率 AvS<b3EoN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (s2ke  
administration expenses 行政费用 Y={_o!9  
administration fee 手续费;行政费 `"* ]C  
administration in bankruptcy 破产管理 ClvqI"Rd  
administration order 遗产管理令 )LP=IT  
administrator 管理人;遗产管理人 93aRWEu3  
administrator of the estate 遗产管理人 `/0S]?a.{B  
admission of debt 债项承认书 3RyB 0 n  
admission of proof 接纳债权证明  A/zZ%h  
advance 放贷款项;垫付款项;预支款项;预付款项 Rt^~db  
advance account 暂支帐目;预付款帐户 @1UC9}>  
advance compensation 预付补偿金 /) Pf ]  
advance from shareholder 股东垫款 e0ea2 2  
advance pending reimbursement 预支以待日后付还 7"c^$fj  
advanced economy 先进经济体系 N @24)g?  
advancement 预付;预付财产 !leLOi2T  
advances warrant 垫款令 'nO%1BZj+  
advancing 贷出 [h GS*  
adverse balance 逆差 RZ#~^5DiO  
adverse exchange 逆汇 QmpP_eS >  
advertisement addressed to shareholders 在报章刊登的致股东通告 "`jey)&H*M  
advice for collection 托收通知书 Z+*t=?L,,G  
advice of drawing 提款通知书;汇票通知书 (` N@4w=  
advice of payment 付款通知 X pH]CF  
Advisory Committee [Securities and Futures Commission] =I}8-AS~V  
谘询委员会〔证券及期货事务监察委员会〕 Bi'qy]%  
Advisory Committee on Diversification 经济多元化谘询委员会 _RHB ^y;-  
affidavit 誓章;遗产申报誓章 ~rWys=  
affidavit of no receipt 述明无收款的誓章 M' d ,TV[  
affiliate 联号;联营公司;附属公司 Hmi]qK[F  
affiliated company 附属公司;联号;联营公司 vl{G;[6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?!4xtOA  
affordability 负担能力 V#Hg+\{d  
African Development Bank [AfDB] 非洲开发银行 cR0OJ'w  
after-acquired property 事后取得的财产 ph;ds+b  
after-hours dealing 市后交易 b;X|[tB  
after-tax profit 税后盈利;税后利润;税后溢利 ).BZPyV<  
agency agreement 代理协议 ~$O.KF:  
agency expenses 代理机构的开支 #:y h2y7a%  
agency fee 代理费 X?'v FC  
Agency Law 《代理法》 wInJ!1  
agent 代理人;承销人 ,a&&y0,  
agent of company 公司代理人 ,'E+f%  
agent's fee 代理人费;经纪费 #H;yXsR `  
aggregate 总计;总数;总体数字 y]5c!N %8  
aggregate amount 总款额;总额 #BK3CD(&  
aggregate assets and liabilities 总体资产与负债 2Bf]#l{z  
aggregate at constant price 按固定价格计算的总体数字 GjmPpKIu\  
aggregate demand 总需求 $T)EJe  
aggregate gross position 总持仓量 Sas &P:# r  
aggregate limit 总限额 $i^#KZ}-WK  
aggregate of salaries tax 合计薪俸税 2th>+M~A  
aggregate performance 总体表现;总体业绩 /R2K3E#  
aggregate supply 总体供应 W.fsW<{4j  
aggregate surplus 总盈余 1I{^]]qw  
aggregate total 整体总额 = %O@%v  
aggregate value 总值;合计价值 hd@ >p.  
aggregated basis 合计基准 BO3#*J5S\  
aggregated net chargeable income 合计应课税入息实额 |V 3AA   
aggregation 合并计算;合计;总和 n%M-L[n  
aggregation of incomes of husband and wife 夫妇入息合并计算 {Gd<+tQg  
aggregation of property 财产的总和 _qZ?|;o^  
agio 差价;贴水 HFr#Ql>g  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -/k;VT|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]~!jf  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  yO7xAb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )_vE"ryThA  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 m3cO { 1I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 23F<f+2S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 01 vEt  
agreement for a settlement 授产协议 J(%Jg  
agreement for assignment 转让协议 9 2e?v8  
agreement for sale 售卖协议;买卖协议 &K1\"  
agreement for sale and purchase 买卖协议 o:E_k#Fi  
agreement for the payment of interest 支付利息协议 <K$X>&Ts  
agreement for the repayment of money 还款协议 ? x*Ve2+]  
agreement of reinsurance 再保险协议 -t<8)9q(  
Agricultural Bank of China 中国农业银行 O[tOpf@s.  
air passenger departure tax 飞机乘客离境税 ]Tb ?k+a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Vh.9/$xQ  
airport tax 机场税 JwkMRO  
alcohol duty 酒精税 7(q EHZEr  
alienation 让与;让渡;转让 WxN@&g(  
alimony 生活费;赡养费 LV^V`m0#  
All Ordinaries Index [AOI] 所有普通股指数 zSpL^:~  
all risks 全险;综合险 Jj~c&LxrO  
All Sales Record for Stock Market 《股票市场成交报告》 _x.<Zc\x  
Allied Capital Resources Limited 新联财务有限公司 {iyO96YI[^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M=mzl750M  
allocation letter 拨款信件 &m>yY{ be  
allocation of fund 分配款项;预留款项 y?t2@f]!XK  
allocation of profit 利润分配;溢利分配 *$t<H-U-  
allocation warrant 拨款令 _o 2pyV&  
allotment 分配;配股 kiW|h)w_,v  
allotment notice 股份配售通知;配股通知 ]/o0p  
allotment of shares 股份分配 MQ9Nn|4  
allowable 可获宽免;免税的 (Hr_gkGtM  
allowable business loss 可扣除的营业亏损 Mn- f  
allowable expenses 可扣税的支出 =`8%qh  
allowance 免税额;津贴;备抵;准备金 Z# +{ksU  
allowance for debts 债项的免税额 lHV&8fny  
allowance for depreciation by wear and tear 耗损折旧免税额 QWo_Zg0"  
allowance for funeral expenses 殡殓费的免税额 xHA6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b"au9:F4@7  
allowance for repairs and outgoings 修葺及支出方面的免税额 IEx`W;V]K  
allowance to debtor 给债务人的津贴 Tn$/9<Q  
alteration of capital 资本更改 1@ e22\  
alternate trustee 候补受托人 ux[h\Tp  
amalgamation 合并 rNdeD~\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0I8w'/s_g9  
ambit of charges 征税范围;收费范围 pwiXA{  
amended valuation 经修订的估值 =Me94w>G3X  
American Commodities Exchange 美国商品交易所 V/=NIeSE  
American Express Bank Limited 美国运通银行 {Z529Ns  
American Stock Exchange 美国证券交易所 :GXD-6}^|  
amortization 摊销 (BB&ZUdyv  
amount due from banks 存放银行同业的款项 KxEy N(n  
amount due from banks abroad 存放海外银行同业的款项 S(K}.C1x  
amount due from holding companies 控股公司欠款 B=>:w%<Ii  
amount due from local banks 存放本港银行同业的款项 *u2pk>y)  
amount due to banks 银行同业的存款 v4?qI >/  
amount due to banks abroad 海外银行同业的存款 "kLu]M<  
amount due to holding companies 控股公司存款 '|zkRdB*Lq  
amount due to local banks 本港银行同业的存款 's.cwB: #  
amount due to outport banks 外埠银行同业的存款 7X Z5CX&  
amount for note issue 发行纸币的款额 yFIB/ln:  
amount of bond 担保契据的款额 ?,_$;g  
amount of consideration 代价款额 FmRCTH  
amount of contribution 供款数额 8{m5P8w'  
amount of indebtedness 负债款额 1eg/<4]hA  
amount of principal of the loan 贷款本金额 CXb-{|I}d  
amount of rates chargeable 应征差饷数额 -,M*j|   
amount of share capital 股本额 M^i^_}~S;  
amount of sums assured 承保款额 ;1S~'B&1Q  
amount of variation 变动幅度 52*9q!  
amount of vote 拨款数额 EJdl%j  
amount payable 应付款额 #HMJBQ4v#  
amount receivable 应收款额 F,t ,Ja  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9@nDXZP Y&  
analysis 分析 QY]^^f  
ancillary risk 附属风险 'T(7EL3$}  
annual account 周年帐目;周年帐目报表;年度决算;年结 l!U_7)s/  
annual accounting date 年结日期 Z!@<[Vo6  
annual allowance 每年免税额;年积金;年度津贴;年津 X~aD\%kC7  
annual balance 年度余额 20 j9~+  
annual disposable income 每年可动用收入 o\_@4hXf  
annual estimates 周年预算 IZ<d~ [y  
annual fee 年费 9t 3mU:  
annual general meeting 周年大会 7^{M:kYC!  
annual growth rate 年增率;每年增长率 $6W o$c%  
annual long-term supplement 长期个案每年补助金 o%!8t_1mR  
annual pensionable emolument 可供计算退休金的年薪 6ty>0  
annual report 年报 Jj<UtD+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QAp+LSm  
annual return 周年报表;周年申报表;每年报税表格 ?s4-2g  
Annual Return Rules 《周年报表规则》 [ n[!RddY  
annual review of consumer prices 每年消费物价回顾 9?VyF'r=  
annual roll-forward basis 逐年延展方式 ]Iku(<*Ya  
annual salary 年薪 9#:b+Amzz  
annual statement 年度报表;年度决算表 ! xU1[,9  
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 ]et4B+=i  
annuitant 年金受益人 N;<.::x  
annuity 年金 d?j_L`?+  
annuity contract 年金合约 ~0mO<0~  
annuity on human life 人寿年金 -`z`K08sT  
antecedent debt 先前的债项 d)'am 3Q  
ante-dated cheque 倒填日期支票 T gpf0(  
anticipated expenditure 预期开支 j,q8n`@  
anticipated net profit 预期纯利 =j%B`cJ66_  
anticipated revenue 预期收入 y*Egt`W  
anti-inflation measure 反通货膨胀措施 #6XN_<  
anti-inflationary stance 反通货膨胀立场 B{\cV-X$0  
apparent deficit 表面赤字 0JQ0lzk1  
apparent financial solvency 表面偿债能力 k{*IR  
apparent partner 表面合伙人 2v ^bd^]u:  
application for personal assessment 个人入息课税申请书 EhEUkZE3 )  
application of fund 资金应用 0]x gE  
application to release as liquidator and to destruct the books of accounts and documents 2OXcP!\Y  
申请免除清盘人职务及毁灭帐簿与文件 @a AR99M  
appointed actuary 委任精算师 'A0.(a5  
appointed auditor 委任核数师;委任审计师 k4|9'V&1*6  
appointed trustee 委任的受托人 Dc,h( 2  
appointer 委任人 6mP s;I  
apportioned pro rata 按比例分摊 kB|j N~  
apportionment 分配;分摊 1 11s%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XIM!]  
apportionment formula 分摊方程式 5XSr K  
apportionment of estate duty 遗产税的分摊 U@W3x@  
appraisal 估价;评估 ~9&#7fU  
appreciable growth 可观增长 ]0`*gKA  
appreciable impact 显着影响 R{s&6  
appreciable increase 可观增长 "62vwWrwO  
appreciation 增值;升值 9:|z^r  
appreciation against other currencies 相对其他货币升值 AlW0GK=N-p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V SJGp`  
appreciation tax 增值税 @ ;%+Ms  
appropriation 拨款;拨用;拨付 Eei"baw/  
appropriation account 拨款帐目 sFqLxSo_I  
Appropriation Bill 拨款法案 1Sk=;Bic  
appropriation-in-aid system 补助拨款办法 l(-We.:(  
approved assets 核准资产 TO&ohATp  
approved basket stock 认可一篮子证券 "O{_LOJ  
approved budget 核准预算 nz72w_  
approved charitable donation 认可慈善捐款 wVSM\  
approved charitable institution 认可慈善机构 =x9SvIm/tH  
approved currency 核准货币;认可货币 {H]xA3[]  
approved estimates 核准预算 h28")c.pH=  
approved estimates of expenditure 核准开支预算 gyqM&5b  
approved overseas insurer 核准海外保险人 /}G+PUk7  
approved overseas trust company 核准海外信托公司 k A`Z#yu  
approved pooled investment fund 核准汇集投资基金 /.Yf&2X\  
approved provident fund scheme 认可公积金计划 gB4&pPN  
approved provision 核准拨款 z/IA @  
approved redeemable share 核准可赎回股份 #fq%903=  
approved regional stock 认可地区性证券 -f&16pc1t  
approved retirement scheme 认可退休金计划 P`/;3u/P  
approved subordinated loan 核准附属贷款 yc4?'k!  
arbitrage 套戥;套汇;套利 ?LJDBN  
arbitrageur 套戥者;套汇者 2TH13k$  
arbitrary amount 临时款项 >FO4]  
arrangement 措施;安排;协定 3\x@G)1  
arrears 欠款 =o N(1k^  
arrears of pay 欠付薪酬 2K^D%U  
arrears of revenue 逾期未收税款;逾期未收的帐项 sVk+E'q  
articles of association 组织章程;组织细则;组织章程细则 qPh @Bl3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5a$Q}!6E.Y  
ascertainment of profit 确定利润 X9W'.s.[Q  
"Asia Clear" “亚洲结算系统” gZa/?[+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]Gk;n/! B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NSQ}:m  
Asian Development Fund [ADF] 亚洲发展基金 \Wdl1 =`  
Asian dollar bond 亚洲美元债券 iD*%' #u  
Asian dollar market 亚洲美元市场 7Hghn"ol  
Asian dollar rate 亚洲美元利率 "gm[q."n<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~0}gRpMW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i!H)@4jX  
asked price 沽盘;喊价;索价;卖方报价 &|/@;EA$8  
assessable income 应评税入息 4o+SSS  
assessable loss 应评税亏损 1J`<'{*  
assessable profit 应评税利润 #6t 4 vJ1  
assessable value 应评税值 "r!>p\.0O  
assessed profit 估定利润 IM.sW'E  
assessed value 经评估价值 nkI+"$Rz0  
assessment 评税;评定;估价;评税单 _n6ge*,E  
assessment number 评税编号;估价编号 !n;0%"(FH  
assessment of additional tax 补加税评税 j -l#n&M  
assessment of performance 业绩评估;实绩评价 9Fo00"q  
Assessor 评税主任 L1'PQV  
asset price bubbles 资产价格泡沫 T1$fu(f  
asset-backed securities 具资产保证的证券 H1?t2\V4  
assets accretion 资产增值 [v@3|@  
assets and liabilities 资产与负债 -^1}J  
assets betterment statement 资产递增表;资产改进表 8Zj=:;  
assets lending 实物放款;有抵押贷款 N>R\,n|I  
assets of the company passing on the death 死者去世时转移的公司资产 3.i$lp`t  
assets pledged as security for liabilities 用作负债抵押的资产 #?x!:i$-  
assets portfolio 资产投资组合 Ck:RlF[6C  
assets price 资产价格 2TFb!?/RQ  
assets quality 资产质素 r] h>Bb  
assets realization 资产变现 '}4z=f`}  
assets refinancing arrangement 资产再集资安排 mS\ gh)<h  
assets securitization 资产证券化 LtIR)EtB]  
assets situated outside Hong Kong 在香港以外地方的资产 #Hn<4g"AjM  
assets stripping 削减资产;拆卖资产 <WXGDCj  
assets value 资产值 NCW<~   
assignee 承让人 q=I8W}Z i  
assignment 转让;转让书;转让契 d#-scv}s5  
assignment of interest 权益转让 a0wSXd  
assignment of letters patent and trade mark 专利证书及商标转让 (p19"p  
assignment of property 物业转让;物业转让书 oo+i3af&7  
assignment right 转让权 PK C}!>2  
assignor 转让人 rJjNoY  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 mu#I F'|b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |`T$Iq  
associate member 附属会员 =`MxgK +  
associated body corporate 相联法人团体 ae%Bl[  
associated company 相联公司;联属公司 u+5&^"72,  
associated corporation 相联法团 *5|;eN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] oI\ Lepl*  
公认会计师公会〔英国〕 ,9A1p06  
Association of Futures Exchange Brokers 香港期货经纪协会 -yP|CZM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~Q+E""  
association of underwriters 承保人组织 HbOLf  
assumption of control 接管 m|') A  
assurance 担保;保险;转易;转易书 O/XG}G.x|  
assurance of interest 权益的转易 CF,-l B  
at 19XX price 按一九XX年价格计算 #mIgk'kW<  
at a discount 按赔价计算;按贴水价格计算;打折扣 #EG W76 f  
at a premium 按溢价计算;按升水价格计算 dd+hX$,  
at call 通知付款;按通知 H{)DI(,Y^P  
at constant market price 按固定市价计算 l|kGp~  
at constant price 按固定价格计算 ftb .CPWI  
at cost 按成本计算 T!f+H?6  
at current market price 按当时市价计算;按现时市价计算 VyMFALSe]h  
at current price 按当时价格计算;按现时价格计算 ?l> <?i  
at factor cost 按要素成本计算;按生产要素成本计算 Vn=K5nm  
at money-of-the-day price 按付款当日价格计算 ?[Sac]h ys  
at or better 按指定或较佳价位〔买卖指令〕 0 ~a9gBG  
at par 按面值计算;平价 00 9[`Z  
at sight 见票即付 XRl!~Y|  
at the close 按收市盘 9QXBz=Fnf  
at the opening 按开市盘 +YJpVxYmZ  
attestation 见证;见证条款 HXeX !  
at-the-money option 平价期权 +g9C klJ  
attorney 受权人;受托代表人 Exb?eHO  
attornment 新拥有人承认书 ym_w09   
attributable profit 可归属利润 La2f]+sV  
attributable share value 可归属股份价值 @u>:(9bp  
Auckland Stock Exchange 奥克兰证券交易所 gzMp&J  
auction 拍卖 U/#X,Bi~  
auctioneer 拍卖商 wsKOafrV  
audit 审计;核数 7Dt* ++:  
Audit Commission 审计署 o8 B$6w:_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'bQjJRq!  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 67tB8X  
audit review 帐目审查 h5o6G1ur  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~D0e \Q(A  
audited account 审计帐目;经审计的帐目 5!s7`w]8*0  
audited annual account 经审计的周年帐目 Al MMN"j  
audited balance sheet 经审计的资产负债表 _:1s7EC  
auditor 核数师;核数主任;审计师 tLE7s_^  
auditor's certificate 核数师证明书;审计师证明书 ,q K'!  
auditor's report 核数师报告;审计师报告 On~w`  
Aussie bond 澳元债券 A{ a4;`}5  
austerity budget 紧缩预算 .)g7s? K  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @oNYMQ@)d  
Australia All Ordinaries Index 澳洲所有普通股票指数 T5_/*`F  
Australian Dollar [AUD] 澳元 mgd)wZNV  
Australian Options Market 澳大利亚期权市场 !'z"V_x~  
Australian Securities Commission 澳洲证券事务监察委员会 6M#}&Gv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l!*!)qCB(S  
Australian Stock Exchange 澳大利亚证券交易所  &*Z"r*  
Austrian Schilling [ATS] 奥地利先令 Z?f-_NHg  
authentication 认证;鉴证 O}-+o1  
authority to purchase 委托购买证;委购书 shZEE2Dr  
authorization 认可;核准;授权;授权书 "$I8EW/1  
authorization by direction 指示授权 FyhLMW3  
authorization by instruction 指令授权 O<`N0  
authorization by warrant 令状授权 }~#Tsv  
authorization of unit trust 单位信托的认可 o)L)|  
authorized agent 指定代理人 uPVO!`N3  
authorized capital 法定资本 0{'m":D9  
authorized clerk 出市员 [BTOs4f  
authorized dealer 认可交易商 Jm`{MzqL  
authorized financial institution 认可财务机构 grxlGS~Q  
authorized fund 认可基金 sTu]C +A  
authorized fund house 获授权的基金公司;认可基金公司 -NPX;e$<  
authorized institution 认可机构 ="('  #o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GK`U<.[c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z [YSE T  
authorized insurer 获授权保险人;获认可承保人 Kgw, ]E&7  
authorized investment 特准投资项目 vn x+1T  
authorized person 获授权人 M\A6;dz'  
authorized representative 获授权代表 `]I p`_{  
authorized share capital 法定股本 r>lo@e0G  
automated quotation system 自动报价系统 Rd;^ fBx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u#+Is4Vh  
自动交易系统〔香港期货交易所有限公司〕 "=Cjm`9~j  
automatic adjustment mechanism 自动调整机制 @:/H)F^x  
automatic adjustment system 自动调整系统 IMSLHwZ  
Automatic Clearing House 自动票据交换所 T0X+\&W  
automatic exchange rates accumulation system 自动化汇率累集系统 0TqIRUz "C  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 em9nuXG  
automatic teller machine [ATM] 自动柜员机 @M*oq2U;  
autopay 自动转帐 f;%=S:3  
available assets 可用资产 3z0 %uY[e  
available fiscal reserve 现存财政储备 nC}Y+_wo0  
available profit 可用利润 G.:QA}FE'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 +F92_a4  
average 平均;平均数;海损 n >@Qx$-  
average basic salary 平均基本薪金 ROJ=ZYof  
average consumer expenditure 平均消费开支;一般消费开支 cKB1o0JsYJ  
average cost 平均成本 ckkm}|&m  
average cost of land production 增辟土地平均成本 ID~}pEQ  
average daily turnover 平均每日成交额 fD*jzj7o ,  
average daily wage rate 平均每日工资率 &S=xSs:q.  
average expenditure pattern 平均开支模式 >{{0odBF  
average growth rate 平均增长率 !8I80 :e_~  
average net fixed assets 固定资产平均净值 Hy b_> n  
average of relatives 相对价格平均数 fp?/Dg"49.  
average price 平均价格 C.RXQ`-P}  
average propensity to consume 平均消费倾向;一般消费倾向 !}hG|Y6s  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ' 7H"ezt  
average rate 平均率 eyuQ}R  
average revenue 平均收入;平均收益 7 &iav2q  
average stock 平均库存;平均存货 J|u_45<  
average yearly rent 平均年租 v(]dIH  
avoidance of double taxation 避免双重课税 y`Zn{mQ@[  
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 9z+ZFIf7d  
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