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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: ixFi{_  
A share A股;甲类股份 m*pJBZxd  
abatement of tax 减税;减扣免税额 PsYpxNr  
ABN AMRO Bank N.V. 荷兰银行 p?!/+  
above-the-line expenditure 线上项目支出;经常预算支出 x Ar\gu  
above-the-line receipt 线上项目收入;经常预算收入 |=w@H]r  
ABSA Asia Limited 南非联合亚洲有限公司 y `UaB3q  
absolute change 绝对数值变更 F847pyOJnf  
absolute expenditure 实际开支 ^#$n~]s  
absolute guideline figure 绝对准则数字 Wri<h:1  
absolute interest 绝对权益 XUYtEf  
absolute order of discharge 绝对破产解除令 pkzaNY/q  
absolute profit margin 绝对利润幅度 x4 yR8n(  
absolute value 实值;绝对值 pb}*\/s  
absolutely vested interest 绝对既得权益  &HW9Jn  
absorbed cost 已吸收成本;已分摊成本 O?2DQY?jT  
absorption 吸收;分摊;合并 +nL[MSw  
absorption rate 吸收率;摊配率;分摊率 ![1rzQvGDb  
ACB Finance Limited 亚洲商业财务有限公司 -~1~I e2  
acceptable form of reciprocity 合理的互惠条件 Tx D#9]Q`  
acceptable rate 适当利率;适当汇率 2 nCA<&  
acceptance agreement 承兑协议 6'/ #+,d'  
acceptance for honour 参加承兑 D^O@'zP=At  
acceptor 承兑人;接受人;受票人 y0#2m6u  
acceptor for honour 参加承兑人 [6fQ7uFMM8  
accident insurance 意外保险 =euni}7a  
Accident Insurance Association of Hong Kong 香港意外保险公会 +rd+0 `}C  
accident insurance scheme 意外保险计划 e= AKD#  
accident year basis 意外年度基准 yAt ^;  
accommodation 通融;贷款 WJ#[LF!e  
accommodation bill 通融票据;空头票据 \e;iT\=.(  
accommodation party 汇票代发人 fu5=k:/c  
account balance 帐户余额;帐户结余 Ytkv!]"  
account book 帐簿 k:;r2f  
account collected in advance 预收款项 \dVOwr  
account current book 往来帐簿 v+XJ*N[W  
account of after-acquired property 事后取得的财产报告 %v|B *  
account of defaulter 拖欠帐目 vzM ^$V  
account payable 应付帐款 [WmM6UEVS  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ueudRb  
account receivable 应收帐款 G[=c Ss,  
account receivable report 应收帐款报表 pP_LR ks}  
account statement 结单;帐单;会计财务报表 b=vkiO`2  
account title 帐户名称;会计科目 t_^4`dW`  
accountant's report 会计师报告 C]6O!Pb0  
Accountant's Report Rules 会计师报告规则 ~ }P,.QQ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &ncvGDGi  
Accounting Arrangements 《会计安排》 L,\Iasv  
accounting basis 会计基础 }7Uoh(d  
accounting by Official Receiver 破产管理署署长呈交的帐目 lN@o2QX  
Accounting Circular 《会计通告》 ^c|/*u  
accounting class 会计类别 iTwm3V P  
accounting date 记帐日期;会计结算日期 ;pAK_>  
accounting for money 款项核算 )GpK@R]{  
Accounting Officer 会计主任 d=(mw_-?  
accounting period 会计报告期;会计期 LoV<:|GTI  
accounting policy 会计政策;会计方针 occ7zcA  
accounting practice 会计惯例 ]Um/FAW  
accounting principle 会计准则 R_C)  
accounting record 会计记录  R&&4y 7  
accounting report 会计报告 ^('wy};  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %EH)&k  
Accounting Society of China 中国会计学会 F5<H m_\:  
accounting statement 会计报表 V0@=^Bls  
accounting system 会计制度;会计系统 e+WNk 2  
accounting transaction 会计事项;帐务交易 }#fbbtd  
accounting treatment 会计处理 ]M=&+c>H~  
accounting year 会计年度 aN?zmkPpov  
accretion 增值;添加 /: "1Z]@  
accrual 应计项目;应累算数目 <)9y{J}s:  
accrual basis 应计制;权责发生制 )`:UP~)H  
accrual basis accounting 应计制会计;权责发生制会计 ]Ze1s02(  
accrue 应累算;应计 )7F/O3Tq  
accrued benefit 应累算利益 0kh6@y3  
accrued charges 应计费用 M%HU4pTW#o  
accrued cumulative preference share dividend 应累算的累积优先股股息 I9Xuok!0>=  
accrued expenses 应累算费用 ye&;(30Oq  
accrued interest payable 应付利息;应计未付利息 nlP;nlW  
accrued interest receivable 应收利息;应计未收利息 ~ljXzD93Z  
accrued right 累算权益 0J9x9j`&j  
accruing profit 应累算的利润 lA]8&+,ZM  
accumulated fiscal reserve 累积财政储备 ?,mmYW6TjB  
accumulated profit 累积利润;滚存溢利 1}x%%RD_  
accumulated reserve 累积储备 HJ"GnZp<  
accumulation of surplus income 累积收益盈余 uRvP hkqm  
acquired assets 既得资产 +(Ae4{z"1+  
acquisition 收购;购置;取得 @ Y+oiB~Y  
acquisition cost 购置成本 x5Bk/e'  
acquisition expenses 购置费用 )A6<c%d =x  
acquisition of 100% interest 收购全部股权 B\~}3!j  
acquisition of control 取得控制权 oJ^P(]dw  
acquisition of fixed assets 购置固定资产 ( .:e,l{U%  
acquisition of shell “买壳” ah"o~Cbj  
acquisition price 收购价 /uc>@!F  
act of God 天灾 N~Jda o  
acting partner 执事合伙人 r!v\"6:OM  
active market 买卖活跃的市场;交投畅旺的市场;旺市 D.:Zx  
active partner 积极参与的合伙人 4hB]vY\T  
active trading 交投活跃 #qki  
actual circulation 实际流通 y29m/i:  
actual cost 实际成本 IGl9 g_18  
actual expenditure 实际开支;实际支出 -?\D\\+t  
actual income 实际入息;实际收入;实际收益 @ArSC  
actual market 现货市场 Jy)/%p~  
actual price 现货价;实际价格 O.? JmE  
actual profit 实际利润 rI\FI0zIp_  
actual quotation 实盘;实际价位;实际报价 V~GDPJ+  
actual year basis 按实际年度计算 /~1+i'7V.,  
actuals 实货 MgZ/(X E  
actuarial investigation 精算调查 dysS9a,  
actuarial principle 精算原则 %9"H  
actuarial report 精算师报告 [Xkx_B  
Actuarial Society of Hong Kong 香港精算学会 _a, s )  
actuarial valuation 精算师估值 ,1`z"7\W  
actuary 精算师 \fOEqe*5SM  
ad referendum agreement 暂定协议;有待覆核的协定 pa+hL,w{6  
ad valorem duty 从价税;按值征税 #!=tDc &  
ad valorem duty system 从价税制 VbYdZCC  
ad valorem fee 从价费 _ q"Gix  
ad valorem tariff 从价关税 c<~H(k'+c  
additional allowance 额外免税额 6tZI["\   
additional amount for unexpired risk 未过期风险的额外款额 awRX1:T#;O  
additional assessable profit 补加应评税利润 ~N4m1s"  
additional assessment 补加评税 0GLM(JmK  
additional commitment 额外承担 Gv&V|7-f0  
additional commitment vote 额外承担拨款 P \I|,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P55fL-vo|}  
additional dependent parent allowance 供养父母额外免税额 }>\C{ClI  
additional provision 额外拨款 kh<2BOV  
additional stamp duty 附加印花税 F4QVAOM]U  
additional tax 补加税罚款;补加税款 :jf3HG  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 kJU2C=m@e2  
adjudged bankrupt 被裁定破产  " bG2:  
adjudicated bankrupt 裁定破产人 u8^lB7!e/  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 G@0&8  
adjudication of bankruptcy 裁定破产;宣告破产 V`5 O{Gg  
adjudication of insolvency 裁定无力偿还债务 +@UV?"d  
adjusted actual 经调整的实数;调整后的实数 42{~Lhxt  
adjusted current assets 经调整的流动资产;调整后的流动资产 gYj'(jB  
adjusted figure 经调整的数字;调整后的数额 7zMr:JmV  
adjusted liabilities 经调整的负债;调整后的负债 hH.G#-JO  
adjusted loss 经调整的亏损;调整后的亏损 BtZyn7a  
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 GgU/ !@  
adjusted profit 经调整的利润;调整后的利润 g(g& TO  
adjusted surplus 经调整的盈余额;调整后的盈余额 [g,}gyeS(  
adjusted value 经调整的价值;调整后的价值 \V:^h [ad  
adjustment 调整;修订;理算〔保险〕 z?zL97H  
adjustment centre 调剂中心 +ZYn? #IQ  
adjustment lag 调整过程的时间差距;调整时差 !D6]JPX  
adjustment mechanism 调整机制 !-bB559Nv  
adjustment of loss 亏损调整 2wn2.\v M  
adjustment process 调整过程;调整程序 KvS G;  
adjustment range 调整幅度 4i bc  
administered exchange rate 受管制汇率 xw%0>K[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $b\P|#A  
administration expenses 行政费用 x-c"%Z|  
administration fee 手续费;行政费 bt *k.=p  
administration in bankruptcy 破产管理 -j(6;9"7]|  
administration order 遗产管理令 A&{Nh` q  
administrator 管理人;遗产管理人 ~&O%N  
administrator of the estate 遗产管理人 =N@t'fOr  
admission of debt 债项承认书 PF2nLb2-  
admission of proof 接纳债权证明 G$PE}%X  
advance 放贷款项;垫付款项;预支款项;预付款项 k)u[0}   
advance account 暂支帐目;预付款帐户 =Qq+4F)MD  
advance compensation 预付补偿金 IV-{ve6  
advance from shareholder 股东垫款 6@f-Glwg  
advance pending reimbursement 预支以待日后付还 & kIFcd@  
advanced economy 先进经济体系 :&Nbw  
advancement 预付;预付财产 $]1=\ I  
advances warrant 垫款令 6*?F@D2&  
advancing 贷出 $>gFf}#C  
adverse balance 逆差 E^PB)D(.  
adverse exchange 逆汇 eyaNs{TV  
advertisement addressed to shareholders 在报章刊登的致股东通告 POW>~Tof1  
advice for collection 托收通知书 QJNFA}*>  
advice of drawing 提款通知书;汇票通知书 0x7'^Z>-oe  
advice of payment 付款通知 4Hg9N}  
Advisory Committee [Securities and Futures Commission] (hsl~Jf  
谘询委员会〔证券及期货事务监察委员会〕 ^aQ"E9  
Advisory Committee on Diversification 经济多元化谘询委员会 g}i61(  
affidavit 誓章;遗产申报誓章 PH"%kCI:  
affidavit of no receipt 述明无收款的誓章 $( )>g>%  
affiliate 联号;联营公司;附属公司 .hiSw  
affiliated company 附属公司;联号;联营公司 =sFTxd_"iQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mmsPLv6  
affordability 负担能力 wBzC5T%,  
African Development Bank [AfDB] 非洲开发银行 67TwPvh  
after-acquired property 事后取得的财产 >/\'zi]L  
after-hours dealing 市后交易 Si,6o!0k  
after-tax profit 税后盈利;税后利润;税后溢利 {*KEP  
agency agreement 代理协议 ?upM>69{  
agency expenses 代理机构的开支 H]!"Zq k  
agency fee 代理费 >p/`;Kq@  
Agency Law 《代理法》 51u0]Qx;fm  
agent 代理人;承销人 Bt#N4m[X*|  
agent of company 公司代理人 ^{{q V  
agent's fee 代理人费;经纪费 \9d$@V  
aggregate 总计;总数;总体数字 u>$t'  
aggregate amount 总款额;总额 X 8|EHb<  
aggregate assets and liabilities 总体资产与负债 "L1Zi.)  
aggregate at constant price 按固定价格计算的总体数字 d3Rw!slIq  
aggregate demand 总需求 ^.G$Q#y,  
aggregate gross position 总持仓量 Je@v8{][|  
aggregate limit 总限额 tDo"K3   
aggregate of salaries tax 合计薪俸税 -8Xf0_  
aggregate performance 总体表现;总体业绩 +#By*;BJ  
aggregate supply 总体供应 vy/-wP|1  
aggregate surplus 总盈余 :]c3|J  
aggregate total 整体总额 h~26WLf.  
aggregate value 总值;合计价值 :EH=_"  
aggregated basis 合计基准 S$3JMFA  
aggregated net chargeable income 合计应课税入息实额 :KN-F86i  
aggregation 合并计算;合计;总和 7.T?#;'3  
aggregation of incomes of husband and wife 夫妇入息合并计算 C?Ucu]cW  
aggregation of property 财产的总和 X.V~SeS  
agio 差价;贴水 __@BUK{q  
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》 $N\Ja*g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment mTh]PPo   
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 zJXplvaL;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [Yyk0Qv|4  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 l@\FWWQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Tr|JYLwF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FqifriLN  
agreement for a settlement 授产协议 i?gSC<a  
agreement for assignment 转让协议 KgG4*<  
agreement for sale 售卖协议;买卖协议 q =Il|Nb>  
agreement for sale and purchase 买卖协议 ':}\4j&{E  
agreement for the payment of interest 支付利息协议 .l|$dE/E  
agreement for the repayment of money 还款协议 ExM,g'7  
agreement of reinsurance 再保险协议 I|J/F}@p  
Agricultural Bank of China 中国农业银行 f-d1KNY  
air passenger departure tax 飞机乘客离境税 mt`.6Xz~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h$=2p5'-  
airport tax 机场税 w:l"\Tm  
alcohol duty 酒精税 W`&hp6Jq  
alienation 让与;让渡;转让 \f)#>+X-  
alimony 生活费;赡养费 - DCbko  
All Ordinaries Index [AOI] 所有普通股指数 yBRC*0+Vy  
all risks 全险;综合险 m3ff;,  
All Sales Record for Stock Market 《股票市场成交报告》 {^'HL   
Allied Capital Resources Limited 新联财务有限公司 J=L5=G7(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '!$%> ||S  
allocation letter 拨款信件 H:G1BZjq  
allocation of fund 分配款项;预留款项 Jl<2>@  
allocation of profit 利润分配;溢利分配 lLD12d  
allocation warrant 拨款令 Z= !*e~j@  
allotment 分配;配股 zT[!o j7  
allotment notice 股份配售通知;配股通知 Hef g[$m  
allotment of shares 股份分配 LF7SS;&~f  
allowable 可获宽免;免税的 b[7 ]F  
allowable business loss 可扣除的营业亏损 hEk$d.!}  
allowable expenses 可扣税的支出 ZN6Z~SL_i~  
allowance 免税额;津贴;备抵;准备金 "mN q&$  
allowance for debts 债项的免税额 ^t"'rD-I  
allowance for depreciation by wear and tear 耗损折旧免税额 FN; ^"H  
allowance for funeral expenses 殡殓费的免税额 <t,x RBk  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ZB&6<uw  
allowance for repairs and outgoings 修葺及支出方面的免税额 MfQ!6zE  
allowance to debtor 给债务人的津贴 L+QLLcS~EM  
alteration of capital 资本更改 y==CT Y@  
alternate trustee 候补受托人 $SE^S   
amalgamation 合并 1 .X@;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EzIGz[  
ambit of charges 征税范围;收费范围 +"6`q;p3)  
amended valuation 经修订的估值 :Yks|VJ1  
American Commodities Exchange 美国商品交易所 s@DLt+ O5  
American Express Bank Limited 美国运通银行 Z8oK2Dw  
American Stock Exchange 美国证券交易所 ?s _5&j7  
amortization 摊销 ASfaX:ke  
amount due from banks 存放银行同业的款项 ]~nKK@Rw  
amount due from banks abroad 存放海外银行同业的款项 Dxxm="FQZ  
amount due from holding companies 控股公司欠款 :yjFQ9^?&  
amount due from local banks 存放本港银行同业的款项 ;GhNKPY  
amount due to banks 银行同业的存款 eY\y E"3  
amount due to banks abroad 海外银行同业的存款 f9;(C4+  
amount due to holding companies 控股公司存款 xvy.=(  
amount due to local banks 本港银行同业的存款 }{"fJ3] c^  
amount due to outport banks 外埠银行同业的存款 QIgNsz  
amount for note issue 发行纸币的款额 _[y/Y\{I  
amount of bond 担保契据的款额 '7@R7w!E4H  
amount of consideration 代价款额 _y3Xb`0a  
amount of contribution 供款数额 Lk$B{2^n  
amount of indebtedness 负债款额 Z<4AL\l 98  
amount of principal of the loan 贷款本金额 j+(I"h3  
amount of rates chargeable 应征差饷数额 _~ &iq1  
amount of share capital 股本额 <9%R\_@$H  
amount of sums assured 承保款额 j)GtEP<n#  
amount of variation 变动幅度 BSMwdr  
amount of vote 拨款数额 V_:&S2j  
amount payable 应付款额 J")#I91  
amount receivable 应收款额 \G3rX9xG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nvUc\7(%NW  
analysis 分析 Bw{I;rW{2  
ancillary risk 附属风险 LD g?'y;2  
annual account 周年帐目;周年帐目报表;年度决算;年结 3t6 LT  
annual accounting date 年结日期 9I/N4sou  
annual allowance 每年免税额;年积金;年度津贴;年津 l\?c}7k  
annual balance 年度余额 B+0hzkPY  
annual disposable income 每年可动用收入 hG:|9Sol,  
annual estimates 周年预算 +H Usz ?  
annual fee 年费 "}JZU!?  
annual general meeting 周年大会 6x|jPb  
annual growth rate 年增率;每年增长率 $pudoAO  
annual long-term supplement 长期个案每年补助金 }{< '8J.R  
annual pensionable emolument 可供计算退休金的年薪 So 5N5,u@=  
annual report 年报 PY0j 9$i?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U3:j'Su4H?  
annual return 周年报表;周年申报表;每年报税表格 [=_jYzD,j|  
Annual Return Rules 《周年报表规则》 6u}</>}  
annual review of consumer prices 每年消费物价回顾 r)6M!_]AW  
annual roll-forward basis 逐年延展方式 h65-s  
annual salary 年薪 -Vhw^T1iV  
annual statement 年度报表;年度决算表 &=k,?TJO>  
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 =kqt   
annuitant 年金受益人 fg{n(TE"8  
annuity 年金 X~i<g?]  
annuity contract 年金合约 hiw|2Y&`  
annuity on human life 人寿年金 pO.2<  
antecedent debt 先前的债项 [66! bM&  
ante-dated cheque 倒填日期支票 uXq. ]ub  
anticipated expenditure 预期开支 gl_^V&c  
anticipated net profit 预期纯利 (Clkv  
anticipated revenue 预期收入 4 N7^?  
anti-inflation measure 反通货膨胀措施 eNu7~3k}  
anti-inflationary stance 反通货膨胀立场  :#~j:C|  
apparent deficit 表面赤字 + +#5  
apparent financial solvency 表面偿债能力 )tnh4WMh}  
apparent partner 表面合伙人 ?KI,cl  
application for personal assessment 个人入息课税申请书 a -moI+y  
application of fund 资金应用 F.v{-8GV  
application to release as liquidator and to destruct the books of accounts and documents 1&o|TT/  
申请免除清盘人职务及毁灭帐簿与文件 UOmY-\ &c  
appointed actuary 委任精算师 @oad,=R&  
appointed auditor 委任核数师;委任审计师 UEVG0qF  
appointed trustee 委任的受托人 63~ E#Dt4  
appointer 委任人 m<g~H4  
apportioned pro rata 按比例分摊 {$Gd2g O  
apportionment 分配;分摊 c:u5\&~{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c\V7i#u[d;  
apportionment formula 分摊方程式 )@'}\_a3[]  
apportionment of estate duty 遗产税的分摊 C=4Qlt[`  
appraisal 估价;评估 P}G+4Sk  
appreciable growth 可观增长 D{~fDRR  
appreciable impact 显着影响 8Dm%@*B^b  
appreciable increase 可观增长 K:Q<CQ2  
appreciation 增值;升值 iRi-cQVy  
appreciation against other currencies 相对其他货币升值 [R7Y}k:9U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s&!a  
appreciation tax 增值税 '-/xyAzS  
appropriation 拨款;拨用;拨付 k,F6Tx  
appropriation account 拨款帐目 (DP &B%Sf  
Appropriation Bill 拨款法案 6qd\)q6T&x  
appropriation-in-aid system 补助拨款办法 78%~N`x7  
approved assets 核准资产 'anG:=  
approved basket stock 认可一篮子证券 lR6x3C H@  
approved budget 核准预算 kd$D 3S ^{  
approved charitable donation 认可慈善捐款 az|N-?u  
approved charitable institution 认可慈善机构 3gj+%%!G\  
approved currency 核准货币;认可货币 ZEO,]$Yi7  
approved estimates 核准预算 0tB0@Wj  
approved estimates of expenditure 核准开支预算 ,$+V  
approved overseas insurer 核准海外保险人 yN s,Ll~  
approved overseas trust company 核准海外信托公司 [bNx^VP*  
approved pooled investment fund 核准汇集投资基金 _M5|Y@XN-  
approved provident fund scheme 认可公积金计划 Yr=Y@~ XL  
approved provision 核准拨款 h@]XBv  
approved redeemable share 核准可赎回股份 Bv%GJ*>>  
approved regional stock 认可地区性证券 Ktm4 A O  
approved retirement scheme 认可退休金计划 c#tjp(-  
approved subordinated loan 核准附属贷款 Uwx E<=z  
arbitrage 套戥;套汇;套利 Y0K[Sm>  
arbitrageur 套戥者;套汇者 1,!(0 5H  
arbitrary amount 临时款项 :+|Z@KB  
arrangement 措施;安排;协定 [o5Hl^  
arrears 欠款  A4<Uu~  
arrears of pay 欠付薪酬 m&?r%x  
arrears of revenue 逾期未收税款;逾期未收的帐项 A1?2*W  
articles of association 组织章程;组织细则;组织章程细则 %lGfAYEM=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 p >t#@Eu|  
ascertainment of profit 确定利润 7y@Pa&^8  
"Asia Clear" “亚洲结算系统” /mu*-,a eX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =;&yd';k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c+nq] xOs'  
Asian Development Fund [ADF] 亚洲发展基金 0aa&m[Mk  
Asian dollar bond 亚洲美元债券 (%W&4a1di  
Asian dollar market 亚洲美元市场 ^7KH _t8  
Asian dollar rate 亚洲美元利率 g5QZ0Qkj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x&T[*i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 WoRZW%  
asked price 沽盘;喊价;索价;卖方报价 N;j)k;  
assessable income 应评税入息 "s_lP&nq  
assessable loss 应评税亏损 -JjM y X  
assessable profit 应评税利润 `&sH-d4v  
assessable value 应评税值 E5lBdM>2  
assessed profit 估定利润 /U)D5ot<  
assessed value 经评估价值  *m,k(/>  
assessment 评税;评定;估价;评税单 _ T):G6C8  
assessment number 评税编号;估价编号 -rli(RR)|  
assessment of additional tax 补加税评税 SHo$9+  
assessment of performance 业绩评估;实绩评价 /& +tf*  
Assessor 评税主任 ;^I*J:]  
asset price bubbles 资产价格泡沫 $.rhRKs  
asset-backed securities 具资产保证的证券 Rn I&8  
assets accretion 资产增值 xJ)n4)  
assets and liabilities 资产与负债 /j|G(vt5  
assets betterment statement 资产递增表;资产改进表 .:QLk&a,:,  
assets lending 实物放款;有抵押贷款 aL&7 1^R,  
assets of the company passing on the death 死者去世时转移的公司资产 H_X [t*2  
assets pledged as security for liabilities 用作负债抵押的资产 w{@o^rs  
assets portfolio 资产投资组合 %k?U9pj^  
assets price 资产价格 hUMf"=q+  
assets quality 资产质素 % pd,%pg  
assets realization 资产变现 Z>Wg*sZy)  
assets refinancing arrangement 资产再集资安排 4 bH^":i(  
assets securitization 资产证券化 pF Rg?-  
assets situated outside Hong Kong 在香港以外地方的资产 y)!5R3b  
assets stripping 削减资产;拆卖资产 $LFYoovX  
assets value 资产值 ssxzC4m  
assignee 承让人 y6, /:qm  
assignment 转让;转让书;转让契 9!}8UALD  
assignment of interest 权益转让 $!yW_HTx  
assignment of letters patent and trade mark 专利证书及商标转让 1@1U/ss1  
assignment of property 物业转让;物业转让书 ^R Fp8w(  
assignment right 转让权 0dh aAq`k  
assignor 转让人 usCt#eZK  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 aV|hCN~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LS*y  
associate member 附属会员 g^{@'}$  
associated body corporate 相联法人团体 es&vMY  
associated company 相联公司;联属公司 |O9 O )o  
associated corporation 相联法团 }h!f eP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Midy"  
公认会计师公会〔英国〕 /}  WDU  
Association of Futures Exchange Brokers 香港期货经纪协会 7Vo$(kj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kB|B  
association of underwriters 承保人组织 `FTy+8mw  
assumption of control 接管 =mpV YA  
assurance 担保;保险;转易;转易书 v`zJb00DT  
assurance of interest 权益的转易 gSUcx9f]  
at 19XX price 按一九XX年价格计算 MET' (m  
at a discount 按赔价计算;按贴水价格计算;打折扣 $79=lEn,  
at a premium 按溢价计算;按升水价格计算 i/ )am9  
at call 通知付款;按通知 ]d0tE?9  
at constant market price 按固定市价计算 Sf7\;^  
at constant price 按固定价格计算 a\E:sPM'>  
at cost 按成本计算 | >27 B  
at current market price 按当时市价计算;按现时市价计算 Z}l3l`h!  
at current price 按当时价格计算;按现时价格计算 ~r`9+b[9{  
at factor cost 按要素成本计算;按生产要素成本计算 iS Gq!D  
at money-of-the-day price 按付款当日价格计算 SB|Qa}62  
at or better 按指定或较佳价位〔买卖指令〕 '~&X wZ&  
at par 按面值计算;平价 DSk/q-'u  
at sight 见票即付 F,dx2ZPIs?  
at the close 按收市盘 5^lxj~ F  
at the opening 按开市盘 W$OG( m!W>  
attestation 见证;见证条款 s1NKLt  
at-the-money option 平价期权 FUjl8b-|  
attorney 受权人;受托代表人 W 7\f1}]H  
attornment 新拥有人承认书 }w<7.I  
attributable profit 可归属利润 S.m{eur!,E  
attributable share value 可归属股份价值 CcFn.omA  
Auckland Stock Exchange 奥克兰证券交易所 3.W@ }   
auction 拍卖 3#&7-o  
auctioneer 拍卖商 | >htvDL  
audit 审计;核数 LBsluT  
Audit Commission 审计署 Vz~nT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (Cd\G=PK  
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〕 J/GSceHF  
audit review 帐目审查 $[&*Bj11Yg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G <f@#[$'  
audited account 审计帐目;经审计的帐目 af+IP_6 .  
audited annual account 经审计的周年帐目 vbBc}G"w  
audited balance sheet 经审计的资产负债表 FCuB\ Q  
auditor 核数师;核数主任;审计师 \r,Q1n?7  
auditor's certificate 核数师证明书;审计师证明书 Rh{zH~oZ  
auditor's report 核数师报告;审计师报告 7-T{a<g  
Aussie bond 澳元债券 A1#%`^W9  
austerity budget 紧缩预算 #+5pgD2C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 aL%AQB,  
Australia All Ordinaries Index 澳洲所有普通股票指数 {{MRELipW  
Australian Dollar [AUD] 澳元 9Hu/u=vB<  
Australian Options Market 澳大利亚期权市场 ul2")HL];  
Australian Securities Commission 澳洲证券事务监察委员会 &twf,8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PGBQn#c<  
Australian Stock Exchange 澳大利亚证券交易所 ;YX4:OBqr  
Austrian Schilling [ATS] 奥地利先令  }'/`2!lY  
authentication 认证;鉴证 I'iGt~4$  
authority to purchase 委托购买证;委购书 5nO% Ke=  
authorization 认可;核准;授权;授权书 *c*0PdV  
authorization by direction 指示授权 /fT+^&  
authorization by instruction 指令授权 (+3Wgl+]/  
authorization by warrant 令状授权 xAe~]k_D  
authorization of unit trust 单位信托的认可 D-(w_$#  
authorized agent 指定代理人 q+]h=:5=I  
authorized capital 法定资本 ^(h+URFpA  
authorized clerk 出市员 >W`4aA  
authorized dealer 认可交易商 K7W6ZH9;  
authorized financial institution 认可财务机构 B'EKM)dA  
authorized fund 认可基金 7`8Ik`lY  
authorized fund house 获授权的基金公司;认可基金公司 BT"42#7_  
authorized institution 认可机构 aKuSd3E@#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h{p=WWK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >ByXB!Wi+  
authorized insurer 获授权保险人;获认可承保人 aZ'Lx:)R  
authorized investment 特准投资项目 p2udm!)J  
authorized person 获授权人 oDYRQozo>  
authorized representative 获授权代表 <5jzl  
authorized share capital 法定股本 y2vUthRwo  
automated quotation system 自动报价系统 Zx  bq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] glXZZ=j  
自动交易系统〔香港期货交易所有限公司〕 iN0nw]_*  
automatic adjustment mechanism 自动调整机制 Yvjc1  
automatic adjustment system 自动调整系统 -'BA{#e}L  
Automatic Clearing House 自动票据交换所 $.v5~UGb{\  
automatic exchange rates accumulation system 自动化汇率累集系统 $K'|0   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 UHxE)]J  
automatic teller machine [ATM] 自动柜员机 MR<;i2p  
autopay 自动转帐 C[Dav&=^F  
available assets 可用资产 aj,T)oDbt6  
available fiscal reserve 现存财政储备 I=9!Rs(QF  
available profit 可用利润 z` FCs,?K  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B0WJ/)rK<  
average 平均;平均数;海损 ez!C?  
average basic salary 平均基本薪金 8o 0%@5M  
average consumer expenditure 平均消费开支;一般消费开支 09kt[  
average cost 平均成本 ql?=(b;D  
average cost of land production 增辟土地平均成本 hk;7:G  
average daily turnover 平均每日成交额 (BfgwC)  
average daily wage rate 平均每日工资率 /2Bi@syxK  
average expenditure pattern 平均开支模式 G 0;XaL:  
average growth rate 平均增长率 )V:]g\t  
average net fixed assets 固定资产平均净值  n>`as  
average of relatives 相对价格平均数 B7<Kc  
average price 平均价格 Ch%m  
average propensity to consume 平均消费倾向;一般消费倾向 -O!Zxg5x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 y>|{YWbp?  
average rate 平均率 m[@Vf9  
average revenue 平均收入;平均收益 a di [-L#  
average stock 平均库存;平均存货 9>rPe1iv  
average yearly rent 平均年租 %T9  sz4V  
avoidance of double taxation 避免双重课税 z2hc.29t  
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 t2iv(swTe  
>ap1"n9k  
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