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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: X Orcygb2  
A share A股;甲类股份  I>A^I  
abatement of tax 减税;减扣免税额 E4+b-?PB~  
ABN AMRO Bank N.V. 荷兰银行 $$JIBf8  
above-the-line expenditure 线上项目支出;经常预算支出 ll^DY hx}  
above-the-line receipt 线上项目收入;经常预算收入 XHxz @_rw  
ABSA Asia Limited 南非联合亚洲有限公司 90~*dNk  
absolute change 绝对数值变更 -~ 0] 7Cpl  
absolute expenditure 实际开支 ?g2zmI!U  
absolute guideline figure 绝对准则数字 {odA[H  
absolute interest 绝对权益 SIq1X'7  
absolute order of discharge 绝对破产解除令 (w+%=z"M  
absolute profit margin 绝对利润幅度 I:#Ok+   
absolute value 实值;绝对值 S5N@\ x  
absolutely vested interest 绝对既得权益 3bH~';<  
absorbed cost 已吸收成本;已分摊成本 8xgJSk  
absorption 吸收;分摊;合并 q] ^,vei  
absorption rate 吸收率;摊配率;分摊率 91u p^   
ACB Finance Limited 亚洲商业财务有限公司 x;u~NKy  
acceptable form of reciprocity 合理的互惠条件 4O!E|/`wO  
acceptable rate 适当利率;适当汇率 F>N+<Z  
acceptance agreement 承兑协议 t5paY w-b  
acceptance for honour 参加承兑 R"*R99  
acceptor 承兑人;接受人;受票人 0q{[\51*  
acceptor for honour 参加承兑人 IAI(Ix  
accident insurance 意外保险 Ik j=`,a2B  
Accident Insurance Association of Hong Kong 香港意外保险公会 iZQ\ m0Zc  
accident insurance scheme 意外保险计划 mDfwn7f  
accident year basis 意外年度基准 #vQ?  
accommodation 通融;贷款 P@gt di(Q  
accommodation bill 通融票据;空头票据 Ep mJWbU  
accommodation party 汇票代发人 +Hj/0pp  
account balance 帐户余额;帐户结余 jYWw.g<  
account book 帐簿 xO7Yt l  
account collected in advance 预收款项 iK!dr1:wSw  
account current book 往来帐簿 KmQ^?Ad- C  
account of after-acquired property 事后取得的财产报告 9? 2  
account of defaulter 拖欠帐目 lUv=7" [  
account payable 应付帐款 1}!L][(  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P-'_}*wxi  
account receivable 应收帐款 "cMNdR1^,y  
account receivable report 应收帐款报表 xuU x4,Z  
account statement 结单;帐单;会计财务报表 S[mM4et|  
account title 帐户名称;会计科目 vZ@g@zB4o0  
accountant's report 会计师报告 |3;(~a)%  
Accountant's Report Rules 会计师报告规则 p<KIF>rf|  
accounting and auditing procedure 会计与审计程序;会计与核数程序 =_ y\Y@J  
Accounting Arrangements 《会计安排》 %cX"#+e  
accounting basis 会计基础 >,"sHm}l%  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,=|4:F9  
Accounting Circular 《会计通告》 ` W4dx&  
accounting class 会计类别 rjUBLY1(  
accounting date 记帐日期;会计结算日期 V^n0GJNo  
accounting for money 款项核算 JrDHRIkgm  
Accounting Officer 会计主任 QU/fT_ORw  
accounting period 会计报告期;会计期 Uk,g> LG  
accounting policy 会计政策;会计方针 LkBZlh_  
accounting practice 会计惯例 #~k[6YR 0  
accounting principle 会计准则 \iru7'S  
accounting record 会计记录 /^:2<y8Ha  
accounting report 会计报告 Q[PK`*2)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -[DWM2C$K4  
Accounting Society of China 中国会计学会 @2 =z}S3O  
accounting statement 会计报表 7Fz xe$A  
accounting system 会计制度;会计系统 }>}1oUCi  
accounting transaction 会计事项;帐务交易 CISO<z0  
accounting treatment 会计处理 *N F$1  
accounting year 会计年度 3qi_]*dD  
accretion 增值;添加 XP-C  
accrual 应计项目;应累算数目 |]W2EV ,b  
accrual basis 应计制;权责发生制 #?Mj$ZB  
accrual basis accounting 应计制会计;权责发生制会计 k4{:9zL1#?  
accrue 应累算;应计 ~Ky4+\6o>  
accrued benefit 应累算利益 !][F  
accrued charges 应计费用 )(m0cP{7  
accrued cumulative preference share dividend 应累算的累积优先股股息 5mgHlsDzu  
accrued expenses 应累算费用 y-B=W]E  
accrued interest payable 应付利息;应计未付利息 SEM8`lnu  
accrued interest receivable 应收利息;应计未收利息 C\Vg{&'  
accrued right 累算权益 [2 zt ^  
accruing profit 应累算的利润 8IGt4UF&?  
accumulated fiscal reserve 累积财政储备 _1|$P|$P.  
accumulated profit 累积利润;滚存溢利 /L v1$~  
accumulated reserve 累积储备 dMvp&M\\'  
accumulation of surplus income 累积收益盈余 #BY`h~&T  
acquired assets 既得资产 #@qN8J}R  
acquisition 收购;购置;取得 OeElMRU"  
acquisition cost 购置成本 !aNh!  
acquisition expenses 购置费用 ONX8}Ob~  
acquisition of 100% interest 收购全部股权 +e P.s_t  
acquisition of control 取得控制权 W7=V{}b+  
acquisition of fixed assets 购置固定资产 2Y OKM #N]  
acquisition of shell “买壳” s_ bR]G  
acquisition price 收购价 dqc1 q:k?$  
act of God 天灾 gR Nv-^  
acting partner 执事合伙人 8SC%O\,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 "aq'R(/`c  
active partner 积极参与的合伙人 p&N#_dmlH  
active trading 交投活跃 oyx^a9  
actual circulation 实际流通 E m{aM  
actual cost 实际成本 XOy2lJ/  
actual expenditure 实际开支;实际支出 }Ln@R~[  
actual income 实际入息;实际收入;实际收益 ~/-eyxLTm  
actual market 现货市场 -rSIBc:$8  
actual price 现货价;实际价格 {f DTSr?/  
actual profit 实际利润 vF4]ux&  
actual quotation 实盘;实际价位;实际报价 |L::bx(  
actual year basis 按实际年度计算 #X`8dnQZ  
actuals 实货 K84^ Oq  
actuarial investigation 精算调查 ^G|98yc!'  
actuarial principle 精算原则 xT*d/Oaw  
actuarial report 精算师报告  jz'<  
Actuarial Society of Hong Kong 香港精算学会 6bO~/mpWT~  
actuarial valuation 精算师估值 a~ ]bD  
actuary 精算师 'g)n1 {  
ad referendum agreement 暂定协议;有待覆核的协定 U|@V 74  
ad valorem duty 从价税;按值征税 d=3'?l`  
ad valorem duty system 从价税制 _yH`t[  
ad valorem fee 从价费 }-DE`c  
ad valorem tariff 从价关税 izZ=d5+K  
additional allowance 额外免税额 06 mlj6hV  
additional amount for unexpired risk 未过期风险的额外款额 4Ysb5m)u  
additional assessable profit 补加应评税利润 3x@<Z68S  
additional assessment 补加评税 )9v`f9X){  
additional commitment 额外承担 D g>^ A  
additional commitment vote 额外承担拨款 =!b6FjsiG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6^)}PX= *  
additional dependent parent allowance 供养父母额外免税额 gTf|^?vd  
additional provision 额外拨款 oPQtGl p  
additional stamp duty 附加印花税 [xZU!=  
additional tax 补加税罚款;补加税款 OMrc_)he\  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $V>yXhTh  
adjudged bankrupt 被裁定破产 r[txlQI9  
adjudicated bankrupt 裁定破产人 ZKpvDH'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 y 9l*m~  
adjudication of bankruptcy 裁定破产;宣告破产 O4iC]5@  
adjudication of insolvency 裁定无力偿还债务 rN/| (@  
adjusted actual 经调整的实数;调整后的实数 :aAEJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 `#mK*Buem}  
adjusted figure 经调整的数字;调整后的数额 oG oK,  
adjusted liabilities 经调整的负债;调整后的负债 FMw&(  
adjusted loss 经调整的亏损;调整后的亏损 '0RwO[A#1  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 G"SBYU  
adjusted profit 经调整的利润;调整后的利润 {zLhiUH a0  
adjusted surplus 经调整的盈余额;调整后的盈余额 3ec`Wa  
adjusted value 经调整的价值;调整后的价值 iw9Q18:I}  
adjustment 调整;修订;理算〔保险〕 5F"|E-;  
adjustment centre 调剂中心 =aG xg57  
adjustment lag 调整过程的时间差距;调整时差 - y AQ  
adjustment mechanism 调整机制 vH[47CvG5  
adjustment of loss 亏损调整 Nw_@A8-r  
adjustment process 调整过程;调整程序 G}d-(X  
adjustment range 调整幅度 m#!=3P7T  
administered exchange rate 受管制汇率 YB(Gk;]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Qdk6Qubi!  
administration expenses 行政费用 v`PY>c6~  
administration fee 手续费;行政费 H^%lDz  
administration in bankruptcy 破产管理 L1{GL #qV  
administration order 遗产管理令 5z}w}zdg  
administrator 管理人;遗产管理人 23F/\2MSG  
administrator of the estate 遗产管理人 u.XQ&  
admission of debt 债项承认书 `:NaEF?Sj  
admission of proof 接纳债权证明 d3Mva,bw<  
advance 放贷款项;垫付款项;预支款项;预付款项 G3i !PwW  
advance account 暂支帐目;预付款帐户 =+:{P?*}  
advance compensation 预付补偿金 :mppv8bh  
advance from shareholder 股东垫款 -Z-f1.Dm5  
advance pending reimbursement 预支以待日后付还 )u%je~Vw  
advanced economy 先进经济体系 ~&dyRt W4  
advancement 预付;预付财产 ZP\M9Ja  
advances warrant 垫款令 bm~W EX  
advancing 贷出 C4$:mJ>y  
adverse balance 逆差 Sl2iz?   
adverse exchange 逆汇 -fI`3#  
advertisement addressed to shareholders 在报章刊登的致股东通告 7cDU2l  
advice for collection 托收通知书 {7hLsK[])  
advice of drawing 提款通知书;汇票通知书 sic"pn],U  
advice of payment 付款通知 OR1DYHHT/1  
Advisory Committee [Securities and Futures Commission] y&~w2{a  
谘询委员会〔证券及期货事务监察委员会〕 Vv.r8IGYm  
Advisory Committee on Diversification 经济多元化谘询委员会 z;tI D~Y  
affidavit 誓章;遗产申报誓章 c_grPk2O4  
affidavit of no receipt 述明无收款的誓章 796\jf$  
affiliate 联号;联营公司;附属公司 %]gTm7 =t  
affiliated company 附属公司;联号;联营公司 $@-P5WcRs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zET^T5>:  
affordability 负担能力 3f.b\4 U  
African Development Bank [AfDB] 非洲开发银行 t_z>Cl^u  
after-acquired property 事后取得的财产 %M F;`;1  
after-hours dealing 市后交易 s9;#!7ms  
after-tax profit 税后盈利;税后利润;税后溢利 6 gL=u-2  
agency agreement 代理协议 Rk<@?(l!6x  
agency expenses 代理机构的开支 E51dV:l  
agency fee 代理费 }_/Hdmmx  
Agency Law 《代理法》 q%n6K  
agent 代理人;承销人 gN8hJG'0  
agent of company 公司代理人 Z%zj";C G  
agent's fee 代理人费;经纪费 AN:sQX`  
aggregate 总计;总数;总体数字 !%+2Yifna  
aggregate amount 总款额;总额 jd]s<C3o  
aggregate assets and liabilities 总体资产与负债 "xI"  
aggregate at constant price 按固定价格计算的总体数字 aimarU  
aggregate demand 总需求 qU2~fNY  
aggregate gross position 总持仓量 k %e^kej  
aggregate limit 总限额 {R<Ea @LV+  
aggregate of salaries tax 合计薪俸税 >zsid:  
aggregate performance 总体表现;总体业绩 /-_=nf}w  
aggregate supply 总体供应 ( 9!k#  
aggregate surplus 总盈余 H`bSYjgM!  
aggregate total 整体总额 K%<j=c  
aggregate value 总值;合计价值 g6@Fp7T  
aggregated basis 合计基准 c .3ZXqpI;  
aggregated net chargeable income 合计应课税入息实额 ,u }XW V  
aggregation 合并计算;合计;总和 ^H{R+}  
aggregation of incomes of husband and wife 夫妇入息合并计算 (/!r(#K0,'  
aggregation of property 财产的总和 #4MBoN(3  
agio 差价;贴水 ~LJY6A@y  
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》 :P,sxDlG)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O<PO^pi  
《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》 6vuq1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [Aj Q#;#Q  
《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》 j Uv!9Y}F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4(e59ZgY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;__9TN  
agreement for a settlement 授产协议 ~vmd XR`'T  
agreement for assignment 转让协议 7Dzuii?1  
agreement for sale 售卖协议;买卖协议 .7'kw]{/  
agreement for sale and purchase 买卖协议 0N[&3Ee8  
agreement for the payment of interest 支付利息协议 d2oh/j6`TA  
agreement for the repayment of money 还款协议 WARb"8Kg  
agreement of reinsurance 再保险协议 }I|u'#n_  
Agricultural Bank of China 中国农业银行 3 &u_A?;  
air passenger departure tax 飞机乘客离境税 _{t9 x\=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]-oJ[5cQ0v  
airport tax 机场税 mK+IEZV<3  
alcohol duty 酒精税 {FRAv(,\  
alienation 让与;让渡;转让 2" |2a@  
alimony 生活费;赡养费 p.ANVA@:  
All Ordinaries Index [AOI] 所有普通股指数 B\J^=W+`  
all risks 全险;综合险 9TF f8'?d  
All Sales Record for Stock Market 《股票市场成交报告》 _Jwq`]Z  
Allied Capital Resources Limited 新联财务有限公司 NaVQ9ku7VW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F(4?tX T  
allocation letter 拨款信件 t*@2OW`!  
allocation of fund 分配款项;预留款项 rg0m a  
allocation of profit 利润分配;溢利分配 V/ cP4{L  
allocation warrant 拨款令 bCref$|  
allotment 分配;配股 3iw{SEY  
allotment notice 股份配售通知;配股通知 Nx{$}  
allotment of shares 股份分配 >AoK/(yL.  
allowable 可获宽免;免税的 L;gO;vO  
allowable business loss 可扣除的营业亏损 Cm$.<CV  
allowable expenses 可扣税的支出 gu#-O?B  
allowance 免税额;津贴;备抵;准备金 o,U9}_|A  
allowance for debts 债项的免税额 JnHo9K2.  
allowance for depreciation by wear and tear 耗损折旧免税额 !d<"nx[2`  
allowance for funeral expenses 殡殓费的免税额 k(zsm"<q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?9l [y  
allowance for repairs and outgoings 修葺及支出方面的免税额 $0bjKy  
allowance to debtor 给债务人的津贴 W_m"ySQs  
alteration of capital 资本更改 g{W;I_P^9  
alternate trustee 候补受托人 x~.:64  
amalgamation 合并 wi9DhVvc 0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0ye!R   
ambit of charges 征税范围;收费范围 4}`  
amended valuation 经修订的估值 R'kyrEO  
American Commodities Exchange 美国商品交易所 (D@A74q\'  
American Express Bank Limited 美国运通银行 /R>nr"  
American Stock Exchange 美国证券交易所 MCU_Z[N#10  
amortization 摊销 *~m+Nc`D,N  
amount due from banks 存放银行同业的款项 8ElKD{.BU8  
amount due from banks abroad 存放海外银行同业的款项  Z%I  
amount due from holding companies 控股公司欠款 ;'81jbh  
amount due from local banks 存放本港银行同业的款项 f|y:vpd%  
amount due to banks 银行同业的存款 J=pztASt  
amount due to banks abroad 海外银行同业的存款 i)#s.6.D>  
amount due to holding companies 控股公司存款 LL|7rS|o  
amount due to local banks 本港银行同业的存款 ;7N Z<k  
amount due to outport banks 外埠银行同业的存款 AuR$g7z  
amount for note issue 发行纸币的款额 d Le-nF  
amount of bond 担保契据的款额 .{;Y'Zc14S  
amount of consideration 代价款额 RI68%ZoL  
amount of contribution 供款数额 sXd8rj:o  
amount of indebtedness 负债款额 rr#K"SP  
amount of principal of the loan 贷款本金额 Vd=yr'?  
amount of rates chargeable 应征差饷数额 B||;'  
amount of share capital 股本额 .VTy[|o   
amount of sums assured 承保款额 K}6dg<  
amount of variation 变动幅度 Cy*|&=>j  
amount of vote 拨款数额 l>Ub!^;  
amount payable 应付款额 )lJao  
amount receivable 应收款额 F)z;Z6{t4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^$&k5e/}C  
analysis 分析 rDm'Z>nTf  
ancillary risk 附属风险 jy]JiQ B  
annual account 周年帐目;周年帐目报表;年度决算;年结 VUI|.76g  
annual accounting date 年结日期 tzy'G"P|  
annual allowance 每年免税额;年积金;年度津贴;年津 )xb|3&+W  
annual balance 年度余额 Rb(SBa  
annual disposable income 每年可动用收入 >J|]moSVA  
annual estimates 周年预算 TYI7<-Mp:[  
annual fee 年费 >vuY+o;B  
annual general meeting 周年大会 e" ]2=5g  
annual growth rate 年增率;每年增长率 %cE 2s`  
annual long-term supplement 长期个案每年补助金 ^<LY4^  
annual pensionable emolument 可供计算退休金的年薪 R\XKMF3mN3  
annual report 年报 CgzD$`~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y^]tahbo  
annual return 周年报表;周年申报表;每年报税表格 u_7~TE3W  
Annual Return Rules 《周年报表规则》 *>VVt8*Et  
annual review of consumer prices 每年消费物价回顾 _ Ro!"YVX  
annual roll-forward basis 逐年延展方式 jE#O>3+.  
annual salary 年薪 H3Se={5h\A  
annual statement 年度报表;年度决算表 5e sQ;  
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 *xp\4;B  
annuitant 年金受益人 }E`dZW*!!  
annuity 年金 G;f/Tch  
annuity contract 年金合约 ' oF xR003  
annuity on human life 人寿年金 8ssJ<LP  
antecedent debt 先前的债项 c\% r38  
ante-dated cheque 倒填日期支票 "zIFxDR#  
anticipated expenditure 预期开支 T97]P-}  
anticipated net profit 预期纯利 4(-b x.V  
anticipated revenue 预期收入 1 { , F  
anti-inflation measure 反通货膨胀措施 1^i Pji/  
anti-inflationary stance 反通货膨胀立场 M>M`baM1  
apparent deficit 表面赤字 erVO|<%=R  
apparent financial solvency 表面偿债能力 EC|'l  
apparent partner 表面合伙人 Jv.U Q  
application for personal assessment 个人入息课税申请书 #z1H8CFL"  
application of fund 资金应用 )"+(butI&  
application to release as liquidator and to destruct the books of accounts and documents !?^b[ nC%  
申请免除清盘人职务及毁灭帐簿与文件 2>*%q%81  
appointed actuary 委任精算师 e[Abp~@M1  
appointed auditor 委任核数师;委任审计师 =TqQbadp  
appointed trustee 委任的受托人 yjJ5P`j]  
appointer 委任人 /O ]t R  
apportioned pro rata 按比例分摊 D5~n/.B"  
apportionment 分配;分摊 /x{s5P 3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p _d:eZ  
apportionment formula 分摊方程式 erO>1 ,4S  
apportionment of estate duty 遗产税的分摊 GWvH[0  
appraisal 估价;评估 9}z0J  
appreciable growth 可观增长 QM?#{%31  
appreciable impact 显着影响 XT;u<aJs  
appreciable increase 可观增长 =V"(AuCVE  
appreciation 增值;升值 'Wa,OFd\8  
appreciation against other currencies 相对其他货币升值 si4don  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1".v6caW  
appreciation tax 增值税  jq08=  
appropriation 拨款;拨用;拨付 <, 3ROo76  
appropriation account 拨款帐目 c^`]`xiX  
Appropriation Bill 拨款法案 %7O?JI [  
appropriation-in-aid system 补助拨款办法 uIU5.\"s  
approved assets 核准资产 ki>~H!zB  
approved basket stock 认可一篮子证券 #2iD'>bQ  
approved budget 核准预算 v`1,4,;,qs  
approved charitable donation 认可慈善捐款 |a{Q0:  
approved charitable institution 认可慈善机构 )/t?!T.[  
approved currency 核准货币;认可货币 C ;(t/zh  
approved estimates 核准预算 42L @w  
approved estimates of expenditure 核准开支预算 eSW{Cb  
approved overseas insurer 核准海外保险人 $`Ix:gi  
approved overseas trust company 核准海外信托公司 fL]Pztsk+  
approved pooled investment fund 核准汇集投资基金 l|5fE1K9U  
approved provident fund scheme 认可公积金计划 ;\MW$/[JCy  
approved provision 核准拨款 Hi]cxD*`  
approved redeemable share 核准可赎回股份 mw5?[@G-  
approved regional stock 认可地区性证券 WL{(Ob  
approved retirement scheme 认可退休金计划 h_d<!  
approved subordinated loan 核准附属贷款 CkswJ:z)sc  
arbitrage 套戥;套汇;套利 .G o{1[  
arbitrageur 套戥者;套汇者 F7")]q3I~  
arbitrary amount 临时款项 5[n(7;+gw  
arrangement 措施;安排;协定 gl&5l1&  
arrears 欠款 h~wi6^{&Y  
arrears of pay 欠付薪酬 5{$LsL  
arrears of revenue 逾期未收税款;逾期未收的帐项 e$Y[Z{T5  
articles of association 组织章程;组织细则;组织章程细则 GA`PY-Vs)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e *j.  
ascertainment of profit 确定利润 ZtHm\VTS  
"Asia Clear" “亚洲结算系统” lD{Aa!\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  )J?{+3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0kDK~iT  
Asian Development Fund [ADF] 亚洲发展基金 -7!&@wuQ  
Asian dollar bond 亚洲美元债券 #Km:}=  
Asian dollar market 亚洲美元市场 {647|j;e  
Asian dollar rate 亚洲美元利率 &F}"Z(B<wK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N$[$;Fm:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lg pW@g  
asked price 沽盘;喊价;索价;卖方报价 _bD/D!|  
assessable income 应评税入息 ~afg)[(  
assessable loss 应评税亏损 q$G,KRy/  
assessable profit 应评税利润 jgS%1/&  
assessable value 应评税值 ]59i>  
assessed profit 估定利润 c]B$i*t  
assessed value 经评估价值 -YD+(c`l  
assessment 评税;评定;估价;评税单 lO:. OZu  
assessment number 评税编号;估价编号 RI2f`p8k  
assessment of additional tax 补加税评税 'Peni1_  
assessment of performance 业绩评估;实绩评价 >R/$1e1Y  
Assessor 评税主任 g,:j/vR  
asset price bubbles 资产价格泡沫 M/Pme&%  
asset-backed securities 具资产保证的证券 "n:{ !1VGw  
assets accretion 资产增值 )etmE  
assets and liabilities 资产与负债 s( <uo{  
assets betterment statement 资产递增表;资产改进表 |y20Hi':  
assets lending 实物放款;有抵押贷款 m5G\}8|  
assets of the company passing on the death 死者去世时转移的公司资产 2 &Nb  
assets pledged as security for liabilities 用作负债抵押的资产 $BmmNn#  
assets portfolio 资产投资组合 -*2Mf Mh  
assets price 资产价格 &_5tqh  
assets quality 资产质素 1c+]gIe  
assets realization 资产变现 {YUIMd!Y  
assets refinancing arrangement 资产再集资安排 [7m1Q<  
assets securitization 资产证券化 ny-7P;->8  
assets situated outside Hong Kong 在香港以外地方的资产 #"fJa:IYG7  
assets stripping 削减资产;拆卖资产 ob_I]~^I?|  
assets value 资产值 fIF<g@s  
assignee 承让人 r}yG0c,  
assignment 转让;转让书;转让契 %r)avI  
assignment of interest 权益转让 F_uY{bg  
assignment of letters patent and trade mark 专利证书及商标转让 3?E8\^N\n  
assignment of property 物业转让;物业转让书 lt$zA%`odc  
assignment right 转让权 . |*f!w}5  
assignor 转让人 H UoyLy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !6&W,0<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `MP|Ovns:H  
associate member 附属会员 fA48(0p  
associated body corporate 相联法人团体 80M;4nH^5  
associated company 相联公司;联属公司 R_sC! -  
associated corporation 相联法团 2wqk,c[]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8vk..!7n}  
公认会计师公会〔英国〕 ,7,g%?_P  
Association of Futures Exchange Brokers 香港期货经纪协会 Mz I q"3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e4OeoQ@ >  
association of underwriters 承保人组织 _ .i3,-l)  
assumption of control 接管 >\ST-7[^L  
assurance 担保;保险;转易;转易书 B5X sGLV  
assurance of interest 权益的转易 TO,rxf  
at 19XX price 按一九XX年价格计算 (J"T]-[  
at a discount 按赔价计算;按贴水价格计算;打折扣 fQ+VT|jzx  
at a premium 按溢价计算;按升水价格计算 G1 o70  
at call 通知付款;按通知 :`) ~-`_  
at constant market price 按固定市价计算 *=Z26  
at constant price 按固定价格计算  QH]M   
at cost 按成本计算 ~tB;@e  
at current market price 按当时市价计算;按现时市价计算 .ut{,(5  
at current price 按当时价格计算;按现时价格计算 t0:AScZY   
at factor cost 按要素成本计算;按生产要素成本计算 7 1W5.!  
at money-of-the-day price 按付款当日价格计算 Fyyg`J  
at or better 按指定或较佳价位〔买卖指令〕 HmK*bZ  
at par 按面值计算;平价 %=j3jj[  
at sight 见票即付 -VDo[Zy  
at the close 按收市盘 n3MWs);5  
at the opening 按开市盘 ZWV|# c<G  
attestation 见证;见证条款 mYB`)M*Y  
at-the-money option 平价期权 :"0J=>PH:  
attorney 受权人;受托代表人 b{DiM098  
attornment 新拥有人承认书 PC c|}*b  
attributable profit 可归属利润 /\mKY%kyh  
attributable share value 可归属股份价值 zT~B 6  
Auckland Stock Exchange 奥克兰证券交易所 `nR%Cav,U  
auction 拍卖 t<:D@J]a  
auctioneer 拍卖商 #0b&^QL  
audit 审计;核数 b4Y8N"hL%  
Audit Commission 审计署 pO<-.,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6)\dBOz  
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〕 m xw dugr`  
audit review 帐目审查 "HM{b?N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OEr:xK2T  
audited account 审计帐目;经审计的帐目 h06ku2Q  
audited annual account 经审计的周年帐目 =R*Gk4<Y  
audited balance sheet 经审计的资产负债表 v;y0jD#b  
auditor 核数师;核数主任;审计师 nD" ~?*Lt  
auditor's certificate 核数师证明书;审计师证明书 V@=V5bZLs  
auditor's report 核数师报告;审计师报告 %,b X/!  
Aussie bond 澳元债券 #y]3LC#)^G  
austerity budget 紧缩预算 yj@tV2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M4Z@O3OI E  
Australia All Ordinaries Index 澳洲所有普通股票指数 !}3,B28  
Australian Dollar [AUD] 澳元 P];JKE%  
Australian Options Market 澳大利亚期权市场 u%O-;>J  
Australian Securities Commission 澳洲证券事务监察委员会 "fQRk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x2|6   
Australian Stock Exchange 澳大利亚证券交易所 P4 ul[zZ  
Austrian Schilling [ATS] 奥地利先令 ,gnQa  
authentication 认证;鉴证 RK9>dkW  
authority to purchase 委托购买证;委购书 O}Ui`eWU  
authorization 认可;核准;授权;授权书 [_y@M ]  
authorization by direction 指示授权 _baYn`tFw-  
authorization by instruction 指令授权 s_jBu  
authorization by warrant 令状授权 4aZCFdc  
authorization of unit trust 单位信托的认可 g( 0;[#@  
authorized agent 指定代理人 P 2n2 Qt2  
authorized capital 法定资本 MrE<vw@he  
authorized clerk 出市员 jj\[7 O*  
authorized dealer 认可交易商 {gf>*  
authorized financial institution 认可财务机构 e{G_GycH  
authorized fund 认可基金 PX".Km p.  
authorized fund house 获授权的基金公司;认可基金公司 ApPy]IdwX  
authorized institution 认可机构 go)p%}s  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D_|B2gdZY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hQJWKAf,/  
authorized insurer 获授权保险人;获认可承保人 a! Yb1[  
authorized investment 特准投资项目 nN`"z3o  
authorized person 获授权人 w#PZu+  
authorized representative 获授权代表 |U[y_Y\a  
authorized share capital 法定股本 #_Ea[q7v  
automated quotation system 自动报价系统 ^o<:;{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SA6hbcYk  
自动交易系统〔香港期货交易所有限公司〕 FyD.>ot7M  
automatic adjustment mechanism 自动调整机制 PB~_I=  
automatic adjustment system 自动调整系统 &yH#s 8^8  
Automatic Clearing House 自动票据交换所 nR5bs;gk"  
automatic exchange rates accumulation system 自动化汇率累集系统 ]>:^d%n,}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0yof u  
automatic teller machine [ATM] 自动柜员机 i%(yk#=V  
autopay 自动转帐 `rWB`q|i<  
available assets 可用资产 CKARg8o  
available fiscal reserve 现存财政储备 6i@ub%qq  
available profit 可用利润 ` DCU>bt&R  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  0V11#   
average 平均;平均数;海损 >?XbU}  
average basic salary 平均基本薪金 % mn />  
average consumer expenditure 平均消费开支;一般消费开支 eFQQW`J  
average cost 平均成本 3_qdJ<,  
average cost of land production 增辟土地平均成本 9n}A ^  
average daily turnover 平均每日成交额 ;?6>mh(`  
average daily wage rate 平均每日工资率 O OlTrLL  
average expenditure pattern 平均开支模式 ;cSGlE |  
average growth rate 平均增长率 y~#\#w {  
average net fixed assets 固定资产平均净值 ZW ye> ]  
average of relatives 相对价格平均数 t/:w1rw  
average price 平均价格 O4+F^+qN  
average propensity to consume 平均消费倾向;一般消费倾向 R lg#z4m  
average propensity to save 平均储蓄倾向;一般储蓄倾向 j)D-BK&+  
average rate 平均率 okBE|g  
average revenue 平均收入;平均收益 gn5% F5W  
average stock 平均库存;平均存货 oW'PO Ar  
average yearly rent 平均年租 {*=E?oF@  
avoidance of double taxation 避免双重课税 X7cWgo66T  
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 ;/Q6 i  
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