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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-iru A:  
A share A股;甲类股份 0.-2FHc9L  
abatement of tax 减税;减扣免税额 J}qk:xGL  
ABN AMRO Bank N.V. 荷兰银行 c_]$UM[7L  
above-the-line expenditure 线上项目支出;经常预算支出 95,y@~ *]  
above-the-line receipt 线上项目收入;经常预算收入 >`a)gky%~  
ABSA Asia Limited 南非联合亚洲有限公司 2bS)|#v<_t  
absolute change 绝对数值变更 fo$iV;x`  
absolute expenditure 实际开支 ,o}!pQ  
absolute guideline figure 绝对准则数字 8Vj]whE  
absolute interest 绝对权益 h*f=  
absolute order of discharge 绝对破产解除令 -bK#&o,  
absolute profit margin 绝对利润幅度 xr) Rx{)3h  
absolute value 实值;绝对值 t,;1?W#  
absolutely vested interest 绝对既得权益 zlmb_akJ  
absorbed cost 已吸收成本;已分摊成本 2yhtJ9/  
absorption 吸收;分摊;合并 >WMH.5p  
absorption rate 吸收率;摊配率;分摊率 kEtYuf^  
ACB Finance Limited 亚洲商业财务有限公司 |*0oz=  
acceptable form of reciprocity 合理的互惠条件 5r qjqfFa  
acceptable rate 适当利率;适当汇率 *s/sF@8<X  
acceptance agreement 承兑协议 ~l%Dcp  
acceptance for honour 参加承兑 t+k"$zR  
acceptor 承兑人;接受人;受票人 @ba5iIt  
acceptor for honour 参加承兑人  s%Q pb{  
accident insurance 意外保险 -Rhxib|<  
Accident Insurance Association of Hong Kong 香港意外保险公会 Dcq\1V.e`W  
accident insurance scheme 意外保险计划 ]BU,*YaB  
accident year basis 意外年度基准 +d6/*}ht  
accommodation 通融;贷款 !ec\8Tj  
accommodation bill 通融票据;空头票据 jYet!l  
accommodation party 汇票代发人 &%`IPhbT  
account balance 帐户余额;帐户结余 .}6 YKKqS  
account book 帐簿 5@"&%8oeq0  
account collected in advance 预收款项 b+\jFGC%6=  
account current book 往来帐簿 0s:MEX6w|  
account of after-acquired property 事后取得的财产报告 dZm>LVjG  
account of defaulter 拖欠帐目 nJny9g  
account payable 应付帐款 HHD4#XcU  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '+NmHu:q  
account receivable 应收帐款 K3&v6 #]  
account receivable report 应收帐款报表 VY$hg  
account statement 结单;帐单;会计财务报表 ;8;nY6Ie  
account title 帐户名称;会计科目 g6$X {  
accountant's report 会计师报告 *plsZ*Q8  
Accountant's Report Rules 会计师报告规则 *TA${$K  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !m rB+<:  
Accounting Arrangements 《会计安排》 ~wIVw}  
accounting basis 会计基础 Zgo^M,g  
accounting by Official Receiver 破产管理署署长呈交的帐目 JY#IeNL  
Accounting Circular 《会计通告》 vbmSbZ"y  
accounting class 会计类别 fR}|CP  
accounting date 记帐日期;会计结算日期 LWc}j`Wd  
accounting for money 款项核算 _r5Q%8J  
Accounting Officer 会计主任 Gd`qZqx#  
accounting period 会计报告期;会计期 )JTh=w4n|z  
accounting policy 会计政策;会计方针 nI%0u<=d  
accounting practice 会计惯例 ;Br8\2=$  
accounting principle 会计准则 {j[[E/8N!y  
accounting record 会计记录 g.X?wyg5  
accounting report 会计报告 $BG4M?Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;g: TsYwM  
Accounting Society of China 中国会计学会 &F[/@  
accounting statement 会计报表 X3I\O,"I  
accounting system 会计制度;会计系统 T5&jpP`M  
accounting transaction 会计事项;帐务交易 Eu\&}n`i  
accounting treatment 会计处理 f3s0.G#l  
accounting year 会计年度 x`w 4LF  
accretion 增值;添加 * I`, L/  
accrual 应计项目;应累算数目 %up ]"L&i  
accrual basis 应计制;权责发生制 H=z@!rJc.  
accrual basis accounting 应计制会计;权责发生制会计  mQBq-;  
accrue 应累算;应计 3Ec5:Caz  
accrued benefit 应累算利益 Q3\j4;jI(  
accrued charges 应计费用 oL#^=vid"  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~;,]/'O  
accrued expenses 应累算费用 G5E03xvL  
accrued interest payable 应付利息;应计未付利息 JJq= {;  
accrued interest receivable 应收利息;应计未收利息 /sH3Rk.>  
accrued right 累算权益 &@c=$+#C  
accruing profit 应累算的利润 ~N;.hU%l  
accumulated fiscal reserve 累积财政储备 TS)p2#  
accumulated profit 累积利润;滚存溢利 07Yh  
accumulated reserve 累积储备 |]HU$Gt S  
accumulation of surplus income 累积收益盈余 ^Qrdh0j  
acquired assets 既得资产 *nluK  
acquisition 收购;购置;取得 \szx.IZT  
acquisition cost 购置成本 oA}&o_Q%  
acquisition expenses 购置费用 M ZZ4  
acquisition of 100% interest 收购全部股权 Z&@X4X"q  
acquisition of control 取得控制权 B cd6 ~  
acquisition of fixed assets 购置固定资产 g1JD8~a  
acquisition of shell “买壳” K_oBSa`  
acquisition price 收购价 ]]Ypi=<'  
act of God 天灾 aG8}R~wH&  
acting partner 执事合伙人 3Tg  
active market 买卖活跃的市场;交投畅旺的市场;旺市 u}D.yI8  
active partner 积极参与的合伙人 bQow,vf  
active trading 交投活跃 Axhe9!Fm  
actual circulation 实际流通 K!"[,=u_  
actual cost 实际成本 b-U LoV  
actual expenditure 实际开支;实际支出 X3#|9  
actual income 实际入息;实际收入;实际收益 1j# ~:=I  
actual market 现货市场 ~ d^+yR-  
actual price 现货价;实际价格 Zaf].R  
actual profit 实际利润 YQ g03i  
actual quotation 实盘;实际价位;实际报价 yJc<;Qx  
actual year basis 按实际年度计算 a Umcs!@  
actuals 实货 J2Ocf&y;  
actuarial investigation 精算调查 RD_&m?d  
actuarial principle 精算原则 R{\vOw:*  
actuarial report 精算师报告 C;}~C:aJ  
Actuarial Society of Hong Kong 香港精算学会 +|).dm  
actuarial valuation 精算师估值 E:T<mI?d  
actuary 精算师 Y2!OJuyGc  
ad referendum agreement 暂定协议;有待覆核的协定 W`^'hka  
ad valorem duty 从价税;按值征税 K_bF)6"  
ad valorem duty system 从价税制 ~;QO`I=0P  
ad valorem fee 从价费 PQ<""_S||  
ad valorem tariff 从价关税 sb Z)z#Tr  
additional allowance 额外免税额 \/la`D  
additional amount for unexpired risk 未过期风险的额外款额 `QXO+'j4  
additional assessable profit 补加应评税利润 t8\F7F P  
additional assessment 补加评税 )\l}i%L:  
additional commitment 额外承担 $SRpFz5y$  
additional commitment vote 额外承担拨款 ] NL-)8u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *oL?R2#7  
additional dependent parent allowance 供养父母额外免税额 vXLiYWo  
additional provision 额外拨款 d3_aFs Q  
additional stamp duty 附加印花税 9e^[5D=L  
additional tax 补加税罚款;补加税款 [!,&A{.!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 c<wsWs 4V  
adjudged bankrupt 被裁定破产 r#JE7uneT  
adjudicated bankrupt 裁定破产人 )9 5&-Hs  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {'E%SIRZ)  
adjudication of bankruptcy 裁定破产;宣告破产 1T!b# x4  
adjudication of insolvency 裁定无力偿还债务 "n," >  
adjusted actual 经调整的实数;调整后的实数 xmb]L:4F  
adjusted current assets 经调整的流动资产;调整后的流动资产 IkFrzw p  
adjusted figure 经调整的数字;调整后的数额 c^><^LGb  
adjusted liabilities 经调整的负债;调整后的负债 ?<]BLkx  
adjusted loss 经调整的亏损;调整后的亏损 a&6 3[p.<}  
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 AIR,XlD  
adjusted profit 经调整的利润;调整后的利润 {3@f(H m  
adjusted surplus 经调整的盈余额;调整后的盈余额 v{$X2z_$w  
adjusted value 经调整的价值;调整后的价值 /qed_w.p  
adjustment 调整;修订;理算〔保险〕 ;"-(QE?Mv  
adjustment centre 调剂中心 .C$S DhJ~  
adjustment lag 调整过程的时间差距;调整时差 wUW^ O  
adjustment mechanism 调整机制 rS\j9@=Y4  
adjustment of loss 亏损调整 fPZt*A__  
adjustment process 调整过程;调整程序 0z #'=XWk  
adjustment range 调整幅度 ' 7+x,TszI  
administered exchange rate 受管制汇率 t*m04* }  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CeSr~Ikg|  
administration expenses 行政费用 ynvU$}w ~'  
administration fee 手续费;行政费 Hgu$)yhlj  
administration in bankruptcy 破产管理 f <fa +fB  
administration order 遗产管理令 %B}Q.'  
administrator 管理人;遗产管理人 Hdw;=]-  
administrator of the estate 遗产管理人 !?Gt5$f  
admission of debt 债项承认书 7"@^JxYN  
admission of proof 接纳债权证明 O`Er*-O  
advance 放贷款项;垫付款项;预支款项;预付款项 :f G5?])  
advance account 暂支帐目;预付款帐户 LQ`s>q  
advance compensation 预付补偿金 #(F/P!qk  
advance from shareholder 股东垫款 4='Xhm  
advance pending reimbursement 预支以待日后付还 t'|A0r$  
advanced economy 先进经济体系 dIg/g~ t"  
advancement 预付;预付财产 m_zl*s*6  
advances warrant 垫款令 .T 6 NMIp*  
advancing 贷出 =e](eA;  
adverse balance 逆差 h:-ZXIv?  
adverse exchange 逆汇 &a5UQ>  
advertisement addressed to shareholders 在报章刊登的致股东通告 O;z:?  
advice for collection 托收通知书 1fm4:xHH  
advice of drawing 提款通知书;汇票通知书 r/}q=J.  
advice of payment 付款通知 >h1 3i@`r  
Advisory Committee [Securities and Futures Commission] 1K?RA*aj  
谘询委员会〔证券及期货事务监察委员会〕 ;>np2K<`  
Advisory Committee on Diversification 经济多元化谘询委员会 GK .^Gd  
affidavit 誓章;遗产申报誓章 !TvNT}4Z  
affidavit of no receipt 述明无收款的誓章 H )hO/1 m  
affiliate 联号;联营公司;附属公司 L[lX?g?Ob  
affiliated company 附属公司;联号;联营公司 g"ha1<y<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r*HbglB  
affordability 负担能力 #%N v\ g;  
African Development Bank [AfDB] 非洲开发银行 p4GhT~)l:  
after-acquired property 事后取得的财产 nF>41 K  
after-hours dealing 市后交易 "BT*9N=|  
after-tax profit 税后盈利;税后利润;税后溢利 _HF66)X7  
agency agreement 代理协议 |a4cER.'2^  
agency expenses 代理机构的开支 a?jUm.  
agency fee 代理费 |0ATH`{  
Agency Law 《代理法》 6D|[3rXr  
agent 代理人;承销人 pMB!I9q  
agent of company 公司代理人 L#O1 >  
agent's fee 代理人费;经纪费 3.+TM]RYN  
aggregate 总计;总数;总体数字 .7&V@A7  
aggregate amount 总款额;总额 U{i xok  
aggregate assets and liabilities 总体资产与负债 E@ J/_l;  
aggregate at constant price 按固定价格计算的总体数字 `NYu|:JK:  
aggregate demand 总需求 #(swVo:+E  
aggregate gross position 总持仓量 )Tjh  
aggregate limit 总限额 */c4b:s  
aggregate of salaries tax 合计薪俸税 Z,zkm{9*  
aggregate performance 总体表现;总体业绩 $`j%z@[g  
aggregate supply 总体供应 2[~|#0x  
aggregate surplus 总盈余 Ipro6 I  
aggregate total 整体总额 pHQrjEF*  
aggregate value 总值;合计价值 cq]JD6937  
aggregated basis 合计基准 A,67)li3  
aggregated net chargeable income 合计应课税入息实额 dUN{@a\R0  
aggregation 合并计算;合计;总和 z^lcc7  
aggregation of incomes of husband and wife 夫妇入息合并计算 /T _{k.  
aggregation of property 财产的总和  _U.|$pU  
agio 差价;贴水 `eZzYe(N  
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》 !LI6_Oq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8tfM,.]_i  
《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》 %,T=|5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |w5m2Z  
《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》 P5Lb)9_Jw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L~oy|K67  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "<Ozoo1&w  
agreement for a settlement 授产协议 L4O.=*P1  
agreement for assignment 转让协议 fGZ56eH:  
agreement for sale 售卖协议;买卖协议 &Va="HNKt  
agreement for sale and purchase 买卖协议 E{;F4wT_@  
agreement for the payment of interest 支付利息协议 v[;R(pt?  
agreement for the repayment of money 还款协议 ) >;7"v  
agreement of reinsurance 再保险协议 e"oTlB  
Agricultural Bank of China 中国农业银行 /H4Z.|@  
air passenger departure tax 飞机乘客离境税 /RVwhA+c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lfvt9!SJ+/  
airport tax 机场税 :HW| mqKd  
alcohol duty 酒精税 Y5c,O>T5Y  
alienation 让与;让渡;转让 R [ZY;g:p  
alimony 生活费;赡养费 rn^cajO^  
All Ordinaries Index [AOI] 所有普通股指数 Ml_Hq>\U  
all risks 全险;综合险 9?X8H1  
All Sales Record for Stock Market 《股票市场成交报告》 FKZ'6KM&A  
Allied Capital Resources Limited 新联财务有限公司 yPrF2@#XZ/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Sq&r ;  
allocation letter 拨款信件 _'8P8 T&  
allocation of fund 分配款项;预留款项 J':X$>E|  
allocation of profit 利润分配;溢利分配 r[?GO"ej5  
allocation warrant 拨款令 $RH.  
allotment 分配;配股 _(zZrUHB  
allotment notice 股份配售通知;配股通知 YMN=1Zuj?  
allotment of shares 股份分配 fj|b;8_}l  
allowable 可获宽免;免税的 |`ya+/ff+  
allowable business loss 可扣除的营业亏损 ?(Se$iTZ  
allowable expenses 可扣税的支出 OZc4 -5  
allowance 免税额;津贴;备抵;准备金 }y%c.  
allowance for debts 债项的免税额 J>l?HK  
allowance for depreciation by wear and tear 耗损折旧免税额 apOXcZ   
allowance for funeral expenses 殡殓费的免税额 xKR\w!+Z'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *b'4>U  
allowance for repairs and outgoings 修葺及支出方面的免税额 C@`rg ILc  
allowance to debtor 给债务人的津贴 <Y]e  
alteration of capital 资本更改 "uli~ {IU  
alternate trustee 候补受托人 xi51,y+(5  
amalgamation 合并 y'aK92pF:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cX!C/`ew>  
ambit of charges 征税范围;收费范围 q9 :g  
amended valuation 经修订的估值 +GJPj(S  
American Commodities Exchange 美国商品交易所 "1YwV~M5  
American Express Bank Limited 美国运通银行 >?Duz+W)  
American Stock Exchange 美国证券交易所 1:JwqbZKJ  
amortization 摊销 [#=IKsO'R6  
amount due from banks 存放银行同业的款项 {J1iheuS}  
amount due from banks abroad 存放海外银行同业的款项 %afN&T  
amount due from holding companies 控股公司欠款 hkb&]XWi[  
amount due from local banks 存放本港银行同业的款项 9tX+n{i  
amount due to banks 银行同业的存款 Zg$S% 1(Q  
amount due to banks abroad 海外银行同业的存款 i;rcg d  
amount due to holding companies 控股公司存款 )I#{\^  
amount due to local banks 本港银行同业的存款 mC0_rN^Aj  
amount due to outport banks 外埠银行同业的存款 -"NK"nb  
amount for note issue 发行纸币的款额 wn^#`s!]U  
amount of bond 担保契据的款额 Oa2\\I  
amount of consideration 代价款额 v,C~5J3h)  
amount of contribution 供款数额 zauDwV=  
amount of indebtedness 负债款额 6P3h955c  
amount of principal of the loan 贷款本金额 I8a3:)  
amount of rates chargeable 应征差饷数额 lE gjv,  
amount of share capital 股本额 h@E7wp1'~  
amount of sums assured 承保款额 c/Fgx/hr  
amount of variation 变动幅度 ;L,i">_%u[  
amount of vote 拨款数额 (3Q$)0t  
amount payable 应付款额 JK`$/l|7  
amount receivable 应收款额 u^G Y7gah  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M^*\ $K%  
analysis 分析 e|?eY)_  
ancillary risk 附属风险 2eHVl.C5  
annual account 周年帐目;周年帐目报表;年度决算;年结 qu1+.z=|  
annual accounting date 年结日期 =z;]FauR!  
annual allowance 每年免税额;年积金;年度津贴;年津 RL:B.Lv/W  
annual balance 年度余额 3.@LAF  
annual disposable income 每年可动用收入 y XKddD  
annual estimates 周年预算 -)Bvx>8fq-  
annual fee 年费 w3ATsIw  
annual general meeting 周年大会 U?an\rv  
annual growth rate 年增率;每年增长率 r<'DS9m  
annual long-term supplement 长期个案每年补助金 #}Yrxf  
annual pensionable emolument 可供计算退休金的年薪 -#v1/L/=  
annual report 年报 x3g4r_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J/fnSy  
annual return 周年报表;周年申报表;每年报税表格 %&_^I*  
Annual Return Rules 《周年报表规则》 !zvjgDlZv  
annual review of consumer prices 每年消费物价回顾 PtYG%/s  
annual roll-forward basis 逐年延展方式 IIT UM)  
annual salary 年薪 41R6V>e@9J  
annual statement 年度报表;年度决算表 ?"*JV1 9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HCsd$M;Hbv  
annuitant 年金受益人 5x%Blkx  
annuity 年金 51JB,}dGH}  
annuity contract 年金合约 &8w# 4*W  
annuity on human life 人寿年金 JO*/UC>"  
antecedent debt 先前的债项 BPa,P_6(  
ante-dated cheque 倒填日期支票 Fsm6gE`|n  
anticipated expenditure 预期开支 Q^ZM|(s#  
anticipated net profit 预期纯利 ]Zt]wnL+  
anticipated revenue 预期收入 Q5ff&CE  
anti-inflation measure 反通货膨胀措施 I 1n,c d[  
anti-inflationary stance 反通货膨胀立场 (BFwE@1"  
apparent deficit 表面赤字 ~;?<OOt|wG  
apparent financial solvency 表面偿债能力 tu Y+n 2  
apparent partner 表面合伙人 }% f7O  
application for personal assessment 个人入息课税申请书 0 zK{)HZ  
application of fund 资金应用 3<Zp+rD  
application to release as liquidator and to destruct the books of accounts and documents xu_,0 ZT]{  
申请免除清盘人职务及毁灭帐簿与文件 'B{FRK  
appointed actuary 委任精算师 3:MJKS02OD  
appointed auditor 委任核数师;委任审计师 A+!,{G  
appointed trustee 委任的受托人 WPkKbF  
appointer 委任人 2cUT bRm  
apportioned pro rata 按比例分摊 /q+;!EM  
apportionment 分配;分摊 ax>j3HKi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m3BL  
apportionment formula 分摊方程式 5L:-Xr{  
apportionment of estate duty 遗产税的分摊 jQzl!f1c3  
appraisal 估价;评估 Db<#gH  
appreciable growth 可观增长 f+Acs*. GQ  
appreciable impact 显着影响 WB?HY?[r  
appreciable increase 可观增长 (w#t V*  
appreciation 增值;升值 (De{r|  
appreciation against other currencies 相对其他货币升值 m0 As t<u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zxx\jpBBk  
appreciation tax 增值税 xI1{Wo*2C}  
appropriation 拨款;拨用;拨付 c\2rKqFD8  
appropriation account 拨款帐目 n8F~!|lQ0  
Appropriation Bill 拨款法案 k'PvTWR  
appropriation-in-aid system 补助拨款办法 4")`}T  
approved assets 核准资产 2?GMKd)  
approved basket stock 认可一篮子证券 }mXYS|{  
approved budget 核准预算 QOo'Iv+EL  
approved charitable donation 认可慈善捐款 'St6a*  
approved charitable institution 认可慈善机构 ) PTvw>  
approved currency 核准货币;认可货币 ZaU8eg7  
approved estimates 核准预算  k`Ifl)  
approved estimates of expenditure 核准开支预算 -1Dq_!i  
approved overseas insurer 核准海外保险人 }a$.ngP  
approved overseas trust company 核准海外信托公司 >iae2W`  
approved pooled investment fund 核准汇集投资基金 g&c ~grD  
approved provident fund scheme 认可公积金计划 {='Bd6_=  
approved provision 核准拨款 5gtf`ebs/  
approved redeemable share 核准可赎回股份 e ~'lWJD  
approved regional stock 认可地区性证券 gT_KOO0n  
approved retirement scheme 认可退休金计划 >P:X\5Oj  
approved subordinated loan 核准附属贷款 hK{H7Ey*  
arbitrage 套戥;套汇;套利 5\MC5us3  
arbitrageur 套戥者;套汇者 uyxYCc  
arbitrary amount 临时款项 g/JF(nkP  
arrangement 措施;安排;协定 HK8sn1j  
arrears 欠款 gr SF}y!3  
arrears of pay 欠付薪酬 GM0Q@`d  
arrears of revenue 逾期未收税款;逾期未收的帐项 {?eUAB<  
articles of association 组织章程;组织细则;组织章程细则 uD>=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #M16qOEw  
ascertainment of profit 确定利润 bO2?DszT5  
"Asia Clear" “亚洲结算系统” }a||@unr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /@k#tdj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 lP3|h*  
Asian Development Fund [ADF] 亚洲发展基金 &jHsFS  
Asian dollar bond 亚洲美元债券 v^b4WS+.:  
Asian dollar market 亚洲美元市场 (tX3?[ii  
Asian dollar rate 亚洲美元利率 +ODua@ULFB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x{SlJ%V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T:$^1"\  
asked price 沽盘;喊价;索价;卖方报价 u1$6:"2@5k  
assessable income 应评税入息 ? +L,  
assessable loss 应评税亏损 \]V:>=ry>  
assessable profit 应评税利润 hr}f5Z)^v  
assessable value 应评税值 &7f8\TG|  
assessed profit 估定利润 _ \6v@  
assessed value 经评估价值 & "&s,  
assessment 评税;评定;估价;评税单 G n]qh(N>  
assessment number 评税编号;估价编号 &bW,N  
assessment of additional tax 补加税评税 uqC#h,~ 0  
assessment of performance 业绩评估;实绩评价 Y/kq!)u;%L  
Assessor 评税主任 hc3hU   
asset price bubbles 资产价格泡沫 kun/KY  
asset-backed securities 具资产保证的证券 &rBe -52  
assets accretion 资产增值 &.,K@OFE}  
assets and liabilities 资产与负债 zHb [.ry~  
assets betterment statement 资产递增表;资产改进表 t1adS:)s  
assets lending 实物放款;有抵押贷款 e4tIO   
assets of the company passing on the death 死者去世时转移的公司资产 MqnUym  
assets pledged as security for liabilities 用作负债抵押的资产 0I)$!1~O)  
assets portfolio 资产投资组合 /RxP:>hVv  
assets price 资产价格 '\I(n|\  
assets quality 资产质素 2+gbMd4n  
assets realization 资产变现 p H  y  
assets refinancing arrangement 资产再集资安排 C7FQc {  
assets securitization 资产证券化 y4Jc|)  
assets situated outside Hong Kong 在香港以外地方的资产 I_ mus<sE  
assets stripping 削减资产;拆卖资产 IC0L&;En  
assets value 资产值 dT|f<E/P  
assignee 承让人 CaJ-oy8  
assignment 转让;转让书;转让契 P35DVKS  
assignment of interest 权益转让 Dcvul4Q  
assignment of letters patent and trade mark 专利证书及商标转让 tk%f_"}  
assignment of property 物业转让;物业转让书 `FMo; ,j  
assignment right 转让权 ?8-!hU@QC  
assignor 转让人 G;l7,1;MU:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 A)&FcMO*z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L/"};VI  
associate member 附属会员 /l*v *tl  
associated body corporate 相联法人团体 ('5?-  
associated company 相联公司;联属公司 >ou= }/<  
associated corporation 相联法团 JXK\mah  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h=7q;-@7  
公认会计师公会〔英国〕 'Rn-SD~gIr  
Association of Futures Exchange Brokers 香港期货经纪协会 x%}D+2ro-t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u#@/^h;  
association of underwriters 承保人组织 W%!(kN&d  
assumption of control 接管 8wsU`40=Q  
assurance 担保;保险;转易;转易书 0>sa{Z  
assurance of interest 权益的转易 R |c=I }@F  
at 19XX price 按一九XX年价格计算 xm{]|~^JG  
at a discount 按赔价计算;按贴水价格计算;打折扣 OyZR&,q  
at a premium 按溢价计算;按升水价格计算 JN0h3nZ_  
at call 通知付款;按通知 9(N  
at constant market price 按固定市价计算 %#x4wi  
at constant price 按固定价格计算 $Z@*!B^  
at cost 按成本计算 ?G,4N<]Nu  
at current market price 按当时市价计算;按现时市价计算 >!=@TK(~  
at current price 按当时价格计算;按现时价格计算 c@t?R$c  
at factor cost 按要素成本计算;按生产要素成本计算 Ga7E}y%  
at money-of-the-day price 按付款当日价格计算 >|QH I d8  
at or better 按指定或较佳价位〔买卖指令〕 OIrm9D #  
at par 按面值计算;平价 RV~fml9c  
at sight 见票即付 /t0L%jJZ  
at the close 按收市盘 rwF$aR>9  
at the opening 按开市盘 TEC^|U`G  
attestation 见证;见证条款 c{=Sy;i@  
at-the-money option 平价期权 $o[-xNn1  
attorney 受权人;受托代表人 J/je/PC  
attornment 新拥有人承认书  =_dM@j  
attributable profit 可归属利润 ^[?y 2A:  
attributable share value 可归属股份价值 -tg|y  
Auckland Stock Exchange 奥克兰证券交易所 (9]Uuvfp6"  
auction 拍卖 "\b>JV5  
auctioneer 拍卖商 RQ,#TbAe  
audit 审计;核数 D\Ak-$kJ^  
Audit Commission 审计署 QL/KY G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A[Mke  
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〕 ~:a1ELqVw  
audit review 帐目审查 UM7@c7B?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {[H_Vl@  
audited account 审计帐目;经审计的帐目 C*Vm}|)  
audited annual account 经审计的周年帐目 g&$=Y7G  
audited balance sheet 经审计的资产负债表 tIuM9D{P  
auditor 核数师;核数主任;审计师 *2/Jg'de  
auditor's certificate 核数师证明书;审计师证明书 axC|,8~tq  
auditor's report 核数师报告;审计师报告 ,;g%/6X  
Aussie bond 澳元债券 P@7>R7gS  
austerity budget 紧缩预算 <0CjEsAB]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NHd@s#@  
Australia All Ordinaries Index 澳洲所有普通股票指数 KL&/Yt   
Australian Dollar [AUD] 澳元 2 *NPK}  
Australian Options Market 澳大利亚期权市场 Rt8[P6e"q  
Australian Securities Commission 澳洲证券事务监察委员会 ]Z!Y *v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #J[g r_  
Australian Stock Exchange 澳大利亚证券交易所 C`.YOkpj  
Austrian Schilling [ATS] 奥地利先令 nrl?<4 _  
authentication 认证;鉴证 ,h*gd^i  
authority to purchase 委托购买证;委购书 N*Aw-\Bk  
authorization 认可;核准;授权;授权书 N<)CG,/w[M  
authorization by direction 指示授权 @>8(f#S%  
authorization by instruction 指令授权 7Nq< o5  
authorization by warrant 令状授权 Vebv!  
authorization of unit trust 单位信托的认可 YdhTjvx  
authorized agent 指定代理人 r[L.TX3Ah=  
authorized capital 法定资本 9Dx~! (  
authorized clerk 出市员 ReaZg ?:h  
authorized dealer 认可交易商 z=D5*  
authorized financial institution 认可财务机构 6FB 0g8  
authorized fund 认可基金 *rq*li;  
authorized fund house 获授权的基金公司;认可基金公司 c^r8<KlI9  
authorized institution 认可机构 z$1RD)TQB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fbq$:Q44  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xs"i_se  
authorized insurer 获授权保险人;获认可承保人 h"`\'(,X  
authorized investment 特准投资项目 Yk Ku4f  
authorized person 获授权人 n8,%<!F^  
authorized representative 获授权代表 Px_8lB/;  
authorized share capital 法定股本 gT)(RS`_)  
automated quotation system 自动报价系统 uN%Cc12  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vpu#!(N  
自动交易系统〔香港期货交易所有限公司〕 Ik:G5m<ta  
automatic adjustment mechanism 自动调整机制 `c Gks  
automatic adjustment system 自动调整系统 ' @!&{N  
Automatic Clearing House 自动票据交换所 G@7^M}  
automatic exchange rates accumulation system 自动化汇率累集系统 4:V +>Jt  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Jq_\r' YE  
automatic teller machine [ATM] 自动柜员机 S@,/$L  
autopay 自动转帐 )PN8HJAArh  
available assets 可用资产 K?l|1jez(#  
available fiscal reserve 现存财政储备 gfL :SP8  
available profit 可用利润 ('z=/"(l  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7Jb&~{DVk  
average 平均;平均数;海损 $[T ~<I  
average basic salary 平均基本薪金 $JFjR@j  
average consumer expenditure 平均消费开支;一般消费开支 2Io| ?  
average cost 平均成本 rc=E%Qv%?  
average cost of land production 增辟土地平均成本 392V\qtS  
average daily turnover 平均每日成交额 7?fgcb3  
average daily wage rate 平均每日工资率 zdP?HJ=F  
average expenditure pattern 平均开支模式 48xgl1R(j  
average growth rate 平均增长率 7'wpPXdY1  
average net fixed assets 固定资产平均净值  4!!|P  
average of relatives 相对价格平均数 maa pX/J  
average price 平均价格 G@s:|oe  
average propensity to consume 平均消费倾向;一般消费倾向 c^|8qvS $  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Z!v,;MW  
average rate 平均率 @[^ 3y C#  
average revenue 平均收入;平均收益 1]} \h]*  
average stock 平均库存;平均存货 !&U75FpN}:  
average yearly rent 平均年租  <$nPGz)}  
avoidance of double taxation 避免双重课税 Q=Q+*oog  
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 &^ERaPynd  
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