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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:  ?HRS*  
A share A股;甲类股份 <5D4h!  
abatement of tax 减税;减扣免税额 1a/C(4 _k  
ABN AMRO Bank N.V. 荷兰银行 }LCm_av  
above-the-line expenditure 线上项目支出;经常预算支出 Lu {/"&)  
above-the-line receipt 线上项目收入;经常预算收入 ?_FL 'G  
ABSA Asia Limited 南非联合亚洲有限公司 zBl L98  
absolute change 绝对数值变更 Arg/ge.y  
absolute expenditure 实际开支 z bYv}q  
absolute guideline figure 绝对准则数字  [Q{\Ik  
absolute interest 绝对权益 ;-8.~Sm  
absolute order of discharge 绝对破产解除令 ,@c1X:  
absolute profit margin 绝对利润幅度 ~Ni  
absolute value 实值;绝对值 zzhZ1;\  
absolutely vested interest 绝对既得权益 hcj]T?  
absorbed cost 已吸收成本;已分摊成本 r :$tvT*  
absorption 吸收;分摊;合并 &:5*^1oP  
absorption rate 吸收率;摊配率;分摊率 41Z@_J|&  
ACB Finance Limited 亚洲商业财务有限公司 I]` RvT  
acceptable form of reciprocity 合理的互惠条件 , + G  
acceptable rate 适当利率;适当汇率 [:.wCG5  
acceptance agreement 承兑协议 i_Hm?Bi!F  
acceptance for honour 参加承兑 gy%.+!4>v`  
acceptor 承兑人;接受人;受票人 SFRP ?s  
acceptor for honour 参加承兑人 e)wi}\:q_  
accident insurance 意外保险 ~;3#MAG  
Accident Insurance Association of Hong Kong 香港意外保险公会 I)V=$r{  
accident insurance scheme 意外保险计划 lwq:0Rj@Q  
accident year basis 意外年度基准 aSvv(iV  
accommodation 通融;贷款 5PO_qr= Hx  
accommodation bill 通融票据;空头票据 O\.^H/  
accommodation party 汇票代发人 Ny2 Z <TW  
account balance 帐户余额;帐户结余 5aizWz  
account book 帐簿 ?).;cG:<  
account collected in advance 预收款项 /Ne#{*z)hO  
account current book 往来帐簿 9 Gd6/2  
account of after-acquired property 事后取得的财产报告 6&os`!  
account of defaulter 拖欠帐目 xcr2|  
account payable 应付帐款 #zTy7ZS,0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 86OrJdD8  
account receivable 应收帐款 H[u9C:}9b  
account receivable report 应收帐款报表 ,fp+nu8,  
account statement 结单;帐单;会计财务报表 <4; nq~  
account title 帐户名称;会计科目 FL' }~il  
accountant's report 会计师报告 dhtH&:J< ;  
Accountant's Report Rules 会计师报告规则 ]UkH}Pt'3  
accounting and auditing procedure 会计与审计程序;会计与核数程序 oj djy#:  
Accounting Arrangements 《会计安排》 o6MFMA+vi  
accounting basis 会计基础 QMBT8x/+_'  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?Z 2,?G  
Accounting Circular 《会计通告》 ZU`9]7"87B  
accounting class 会计类别 M!J7Vj?Ps  
accounting date 记帐日期;会计结算日期 #@B"E2F  
accounting for money 款项核算 )k=KLQ\b  
Accounting Officer 会计主任 RqTO3Kf  
accounting period 会计报告期;会计期 L*Z.T^h  
accounting policy 会计政策;会计方针 8X,6U_>#a  
accounting practice 会计惯例 t,7%| {  
accounting principle 会计准则 {KWVPeh  
accounting record 会计记录 2'?'dfj  
accounting report 会计报告 =:&xdphZ+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PT2;%=f  
Accounting Society of China 中国会计学会 U*[E+Uq}:N  
accounting statement 会计报表 >}V?GK36  
accounting system 会计制度;会计系统 j+_fHADq  
accounting transaction 会计事项;帐务交易 o^@"eG$,  
accounting treatment 会计处理 BTkx}KK  
accounting year 会计年度 /A7( `l;6  
accretion 增值;添加 eB5>uKa  
accrual 应计项目;应累算数目 ]j3>=Jb;  
accrual basis 应计制;权责发生制 g0grfGo2p  
accrual basis accounting 应计制会计;权责发生制会计 `NW/Z/_  
accrue 应累算;应计 BD C DQ  
accrued benefit 应累算利益 P1mg;!tq  
accrued charges 应计费用 U+!RIF[Je  
accrued cumulative preference share dividend 应累算的累积优先股股息 DO: ,PZX  
accrued expenses 应累算费用 #3rS{4[  
accrued interest payable 应付利息;应计未付利息 ;MS.ag#  
accrued interest receivable 应收利息;应计未收利息 IIR+qJ__|  
accrued right 累算权益 h0PDFMM<  
accruing profit 应累算的利润 8S1@,O,  
accumulated fiscal reserve 累积财政储备 :lB*kmg  
accumulated profit 累积利润;滚存溢利 |owr?tC  
accumulated reserve 累积储备 EwPrh  
accumulation of surplus income 累积收益盈余 XKjrS 9:  
acquired assets 既得资产 FHOw ]"#  
acquisition 收购;购置;取得 fB$a )~  
acquisition cost 购置成本 Q VTL}AT2:  
acquisition expenses 购置费用 ]M5~p^ RB  
acquisition of 100% interest 收购全部股权 *igmi9A  
acquisition of control 取得控制权 xOTvrX  
acquisition of fixed assets 购置固定资产 G)7U &B  
acquisition of shell “买壳” I0}.!  
acquisition price 收购价 +KTfGwKt  
act of God 天灾 A 6S0dX  
acting partner 执事合伙人 ['mpxtG  
active market 买卖活跃的市场;交投畅旺的市场;旺市 xk,Uf,,>  
active partner 积极参与的合伙人 DN2 ]Y'  
active trading 交投活跃 A^OwT#  
actual circulation 实际流通 mo| D  
actual cost 实际成本 W>pe-  
actual expenditure 实际开支;实际支出 0>|q[SC  
actual income 实际入息;实际收入;实际收益 #p(gB)o:l  
actual market 现货市场 )  ;0  
actual price 现货价;实际价格 8T3,56 >  
actual profit 实际利润 >+%#m'Y&&  
actual quotation 实盘;实际价位;实际报价 #<0Hvde  
actual year basis 按实际年度计算 E22o-nI?1  
actuals 实货 [PIMG2"G  
actuarial investigation 精算调查 &hWELZe0vv  
actuarial principle 精算原则 HJl?@& l/  
actuarial report 精算师报告 1TZ[i  
Actuarial Society of Hong Kong 香港精算学会 /!Rva"  
actuarial valuation 精算师估值 >fC&bab  
actuary 精算师 >6C\T@{lJ  
ad referendum agreement 暂定协议;有待覆核的协定 !`{?qQ[=  
ad valorem duty 从价税;按值征税 @D9O<x  
ad valorem duty system 从价税制 -m`|Sq  
ad valorem fee 从价费 85E$m'0O  
ad valorem tariff 从价关税 \Tz|COG5h\  
additional allowance 额外免税额 `:C1Wo^<  
additional amount for unexpired risk 未过期风险的额外款额 d*6f,z2=  
additional assessable profit 补加应评税利润 }U7IMONU  
additional assessment 补加评税 ?T/4 =  
additional commitment 额外承担 s\d3u`G  
additional commitment vote 额外承担拨款 5p.rd0T]l3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VN)WBv  
additional dependent parent allowance 供养父母额外免税额 SWdmej[  
additional provision 额外拨款 vC,FE )'  
additional stamp duty 附加印花税 *8)?ZZMM  
additional tax 补加税罚款;补加税款 +C`!4v\n  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 od!44p]  
adjudged bankrupt 被裁定破产 sPK]:i C  
adjudicated bankrupt 裁定破产人 Pim  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *9n[ #2sM<  
adjudication of bankruptcy 裁定破产;宣告破产 KGJSGvo+y  
adjudication of insolvency 裁定无力偿还债务 @ 51!3jeu  
adjusted actual 经调整的实数;调整后的实数 dg|+?M^9`  
adjusted current assets 经调整的流动资产;调整后的流动资产 @JSWqi>  
adjusted figure 经调整的数字;调整后的数额 x)?V{YAL  
adjusted liabilities 经调整的负债;调整后的负债 `*U@d%a  
adjusted loss 经调整的亏损;调整后的亏损 V_ 6K?~j  
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 S*Ea" vBA  
adjusted profit 经调整的利润;调整后的利润 ,.Ofv):=  
adjusted surplus 经调整的盈余额;调整后的盈余额 $l ,U)  
adjusted value 经调整的价值;调整后的价值 7}xQ4M\u$  
adjustment 调整;修订;理算〔保险〕 E zcch1  
adjustment centre 调剂中心 TD\TVK3P  
adjustment lag 调整过程的时间差距;调整时差 ;*5z&1O  
adjustment mechanism 调整机制 W<<G  'Km  
adjustment of loss 亏损调整 D0#U*tq;  
adjustment process 调整过程;调整程序 1<9d[N*  
adjustment range 调整幅度 K14.!m  
administered exchange rate 受管制汇率 . x$V~t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,GWa3.&.d  
administration expenses 行政费用 _U*R_2aV  
administration fee 手续费;行政费 f.ua,,P.  
administration in bankruptcy 破产管理 x6>WvF Z  
administration order 遗产管理令 G,A?yM'Vw  
administrator 管理人;遗产管理人 >%"TrAt  
administrator of the estate 遗产管理人 O#tmB?n*  
admission of debt 债项承认书 ="T}mc  
admission of proof 接纳债权证明 ';eAaDM  
advance 放贷款项;垫付款项;预支款项;预付款项 OY"BaSEOw}  
advance account 暂支帐目;预付款帐户 {{A=^rr%C  
advance compensation 预付补偿金 '!X`X=  
advance from shareholder 股东垫款 UHY)+6qt]  
advance pending reimbursement 预支以待日后付还 mmFcch$Jv  
advanced economy 先进经济体系 U;&s=M0[  
advancement 预付;预付财产 s,J\nbj0h  
advances warrant 垫款令 W*H%\Y:N  
advancing 贷出 d;%~\+)x4  
adverse balance 逆差 GLY,<O>D5  
adverse exchange 逆汇 ]mBlXE:Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 7TX$  
advice for collection 托收通知书 = r=/L  
advice of drawing 提款通知书;汇票通知书 6mZpyt  
advice of payment 付款通知 F[ ^ p~u{  
Advisory Committee [Securities and Futures Commission] L#vk77  
谘询委员会〔证券及期货事务监察委员会〕 n\JSt}A  
Advisory Committee on Diversification 经济多元化谘询委员会 On4Vqbks  
affidavit 誓章;遗产申报誓章 ~O;?;@  
affidavit of no receipt 述明无收款的誓章 5k_%%><: q  
affiliate 联号;联营公司;附属公司 "=f,4Zbj  
affiliated company 附属公司;联号;联营公司 i/N68  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .:['&; k  
affordability 负担能力 <Dnv=)Rq  
African Development Bank [AfDB] 非洲开发银行 d#,   
after-acquired property 事后取得的财产 .@(MNq{"6  
after-hours dealing 市后交易 D//Ts`}+n  
after-tax profit 税后盈利;税后利润;税后溢利 M>Ws}Y  
agency agreement 代理协议 BGB.SN#q+  
agency expenses 代理机构的开支 P>6wr\9i[  
agency fee 代理费 >*w(YB]/$V  
Agency Law 《代理法》 Lp||C@h~  
agent 代理人;承销人 0w^awT<$6  
agent of company 公司代理人 h8SK8sK<  
agent's fee 代理人费;经纪费 .9bP8u2B{  
aggregate 总计;总数;总体数字 a67NWH  
aggregate amount 总款额;总额 7 ( /  
aggregate assets and liabilities 总体资产与负债 0.Nik^~  
aggregate at constant price 按固定价格计算的总体数字 oX]c$<w5  
aggregate demand 总需求 "6'# L,  
aggregate gross position 总持仓量 FJ&?My,=J  
aggregate limit 总限额 pzBd(d^*  
aggregate of salaries tax 合计薪俸税 wmS:*U2sc  
aggregate performance 总体表现;总体业绩 Qgv-QcI{  
aggregate supply 总体供应 T;I>5aQ:q4  
aggregate surplus 总盈余 0/%VejZ'  
aggregate total 整体总额 ;lb@o,R :  
aggregate value 总值;合计价值 U@?Ro enn  
aggregated basis 合计基准 t5za$kW'&  
aggregated net chargeable income 合计应课税入息实额 PAXdIh[]  
aggregation 合并计算;合计;总和 n|iO)L\9aB  
aggregation of incomes of husband and wife 夫妇入息合并计算 yX8$LOjE  
aggregation of property 财产的总和 hI 1 }^;  
agio 差价;贴水 xBcE>^{1.  
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》 *X lnEHv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment '%9e8C|  
《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》 -i?-Xj#%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S-6 %mYf  
《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》 X8b= z9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment h|1 /Q (  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _gF )aE  
agreement for a settlement 授产协议 rt\4We,7  
agreement for assignment 转让协议 ) >SU J^u  
agreement for sale 售卖协议;买卖协议 ;HeUD5Nt6F  
agreement for sale and purchase 买卖协议 WY%'ps _]<  
agreement for the payment of interest 支付利息协议 9rmOf Jo:  
agreement for the repayment of money 还款协议 $/Q*@4t  
agreement of reinsurance 再保险协议 #Hr>KQ5mJQ  
Agricultural Bank of China 中国农业银行 poYO  
air passenger departure tax 飞机乘客离境税 _YW1Mk1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0xM\+R~,  
airport tax 机场税 50.cMms  
alcohol duty 酒精税 /K9Tn  
alienation 让与;让渡;转让 5[Yzi> o[  
alimony 生活费;赡养费 &pD6Qq{  
All Ordinaries Index [AOI] 所有普通股指数 #yk m  
all risks 全险;综合险 4` gAluJ#  
All Sales Record for Stock Market 《股票市场成交报告》 -Ug  
Allied Capital Resources Limited 新联财务有限公司 x%JtI'sg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q!:J.J  
allocation letter 拨款信件 4cni_m]  
allocation of fund 分配款项;预留款项 [g:ZIl4p\P  
allocation of profit 利润分配;溢利分配 )q\|f_  
allocation warrant 拨款令 r-+.Ax4L"  
allotment 分配;配股 pN"d~Z8  
allotment notice 股份配售通知;配股通知 dhW)<  
allotment of shares 股份分配 Wej8YF@  
allowable 可获宽免;免税的 R*D0A@  
allowable business loss 可扣除的营业亏损 :Uf\r `a9  
allowable expenses 可扣税的支出 d([NU;  
allowance 免税额;津贴;备抵;准备金 PG8|w[V1"  
allowance for debts 债项的免税额 {mK=Vig  
allowance for depreciation by wear and tear 耗损折旧免税额 vl<W`)'  
allowance for funeral expenses 殡殓费的免税额 SXn1v.6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 F{a--  
allowance for repairs and outgoings 修葺及支出方面的免税额 W|oLS  
allowance to debtor 给债务人的津贴 #=@( m.k:s  
alteration of capital 资本更改 cWSiJr):r  
alternate trustee 候补受托人 y_:i'Ri.  
amalgamation 合并 Rw\ LVRdA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E-_FxBw  
ambit of charges 征税范围;收费范围 vd>X4e ^j  
amended valuation 经修订的估值 A"8` 5qa  
American Commodities Exchange 美国商品交易所 uI^E9r/hB  
American Express Bank Limited 美国运通银行 }U K<tUO  
American Stock Exchange 美国证券交易所 !SAjV)  
amortization 摊销 \Jr ta  
amount due from banks 存放银行同业的款项 /(Se:jH$>  
amount due from banks abroad 存放海外银行同业的款项 !fXwX3B  
amount due from holding companies 控股公司欠款 ?r"'JO.w  
amount due from local banks 存放本港银行同业的款项 =^m,|j|d>4  
amount due to banks 银行同业的存款 B>}=x4-8  
amount due to banks abroad 海外银行同业的存款 o qa]iBO  
amount due to holding companies 控股公司存款 `x2Q:&.H`  
amount due to local banks 本港银行同业的存款 -NW7ncB|  
amount due to outport banks 外埠银行同业的存款 I^*&u,  
amount for note issue 发行纸币的款额 C=& 7V  
amount of bond 担保契据的款额 =l?F_  
amount of consideration 代价款额 i#o:V/Z .  
amount of contribution 供款数额 kZXsL  
amount of indebtedness 负债款额 kXGJZ$  
amount of principal of the loan 贷款本金额 X#KC<BXw,  
amount of rates chargeable 应征差饷数额 $Cw> z^}u  
amount of share capital 股本额 t{n|!T&  
amount of sums assured 承保款额 *5'U3py  
amount of variation 变动幅度 fG2hCP+  
amount of vote 拨款数额 #flOaRl.  
amount payable 应付款额 1oq5|2p  
amount receivable 应收款额 ;fLYO6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qP6 YnJWl  
analysis 分析 by z2u  
ancillary risk 附属风险 o";5@NH  
annual account 周年帐目;周年帐目报表;年度决算;年结 /XtpGk_1)  
annual accounting date 年结日期 n]$50_@  
annual allowance 每年免税额;年积金;年度津贴;年津 GRV#f06  
annual balance 年度余额 K?[*9Q'\  
annual disposable income 每年可动用收入 *k)v#;B  
annual estimates 周年预算 * 7: )k  
annual fee 年费 jb~2f2vUa  
annual general meeting 周年大会 ;8z40cD  
annual growth rate 年增率;每年增长率 DA'A-C2  
annual long-term supplement 长期个案每年补助金 [C)JI;\  
annual pensionable emolument 可供计算退休金的年薪 )NG{iD{_]  
annual report 年报 L'XX++2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Wez"E2J`  
annual return 周年报表;周年申报表;每年报税表格 Z|&Y1k-h  
Annual Return Rules 《周年报表规则》 %YjZF[P  
annual review of consumer prices 每年消费物价回顾 F0,-7<G  
annual roll-forward basis 逐年延展方式 O&=40"Dr  
annual salary 年薪 \@]/ks=K  
annual statement 年度报表;年度决算表 -]=-IiC#  
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 >?b<)Q*<  
annuitant 年金受益人 v/%q*6@  
annuity 年金 $.Fti-5  
annuity contract 年金合约 8ut:cCrmg  
annuity on human life 人寿年金 u+7B-l=u*  
antecedent debt 先前的债项 iy&*5U  
ante-dated cheque 倒填日期支票 $,+'|_0yM  
anticipated expenditure 预期开支 <.c@l,[.z  
anticipated net profit 预期纯利 z?C;z7eT  
anticipated revenue 预期收入 F^iv1b  
anti-inflation measure 反通货膨胀措施 fneg[K  
anti-inflationary stance 反通货膨胀立场 r Ntc{{3_  
apparent deficit 表面赤字 k&\YfE3*  
apparent financial solvency 表面偿债能力 }NQx2k0  
apparent partner 表面合伙人 Ve<3XRq|8  
application for personal assessment 个人入息课税申请书 Kgi| 7w  
application of fund 资金应用 pa0'\  
application to release as liquidator and to destruct the books of accounts and documents 6MC*2}W  
申请免除清盘人职务及毁灭帐簿与文件 7h?yAgDv~  
appointed actuary 委任精算师 2i);2>HLG  
appointed auditor 委任核数师;委任审计师 y]OW{5(  
appointed trustee 委任的受托人 ,WF)GS|7V  
appointer 委任人 A:"J&TbBx  
apportioned pro rata 按比例分摊 #k%3Ag  
apportionment 分配;分摊 A@/DGrZX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J90q\_dY.  
apportionment formula 分摊方程式 $q}}w||e~0  
apportionment of estate duty 遗产税的分摊 ^ K8JE,  
appraisal 估价;评估 Fjc+{;x  
appreciable growth 可观增长 !=#230Y  
appreciable impact 显着影响 5G8`zy  
appreciable increase 可观增长 hA`>SkO  
appreciation 增值;升值 0y4z`rzTn  
appreciation against other currencies 相对其他货币升值 t`{^gt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K[LTw_oE  
appreciation tax 增值税 2aUz.k8o  
appropriation 拨款;拨用;拨付 "m]"%MU7 8  
appropriation account 拨款帐目 uh`@qmu)  
Appropriation Bill 拨款法案 +j5u[X  
appropriation-in-aid system 补助拨款办法 1QRE-ndc  
approved assets 核准资产 9d2#=IJm  
approved basket stock 认可一篮子证券 }+`W[h&u  
approved budget 核准预算 Co8b0-Z  
approved charitable donation 认可慈善捐款 xmtbSRgK9  
approved charitable institution 认可慈善机构 96F:%|yG  
approved currency 核准货币;认可货币 O?@1</r^  
approved estimates 核准预算 3Z'{#<1>^;  
approved estimates of expenditure 核准开支预算 A"Rzn1/  
approved overseas insurer 核准海外保险人 =ox#qg.5  
approved overseas trust company 核准海外信托公司 vII&v+C  
approved pooled investment fund 核准汇集投资基金 |6B:tw/.  
approved provident fund scheme 认可公积金计划 bl\44VK2'  
approved provision 核准拨款 Xj$J}A@  
approved redeemable share 核准可赎回股份 !U]V?Jpi"  
approved regional stock 认可地区性证券  49 3ik  
approved retirement scheme 认可退休金计划 (~pcPGUG  
approved subordinated loan 核准附属贷款 }eb%"ZH4|  
arbitrage 套戥;套汇;套利 o<-%)#e  
arbitrageur 套戥者;套汇者 1L'[DKb'  
arbitrary amount 临时款项 ^g[\.Q  
arrangement 措施;安排;协定 *6*#"#D  
arrears 欠款 w;QDQ fx0  
arrears of pay 欠付薪酬 !N,Z3p>Q  
arrears of revenue 逾期未收税款;逾期未收的帐项 3HbHl?-UNU  
articles of association 组织章程;组织细则;组织章程细则 1:7>Em<s  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 v\-"NHl  
ascertainment of profit 确定利润 '*>LZo4  
"Asia Clear" “亚洲结算系统” /_,~dt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =[{Pw8['  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Hh;w\)/%j  
Asian Development Fund [ADF] 亚洲发展基金 T<54qe4`p  
Asian dollar bond 亚洲美元债券 w^|,[G ^}H  
Asian dollar market 亚洲美元市场 ejo4mQ]a  
Asian dollar rate 亚洲美元利率 PR|Trnd&D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 lha )'   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '0 ( Bb  
asked price 沽盘;喊价;索价;卖方报价 0y;&L63>T  
assessable income 应评税入息 2+=|!+f  
assessable loss 应评税亏损 0*3 <}  
assessable profit 应评税利润 ZX'{o9+w5  
assessable value 应评税值 oTI*mGR1Z  
assessed profit 估定利润 y^@% Xrs  
assessed value 经评估价值 Y ga}8DU  
assessment 评税;评定;估价;评税单 $+P v fQ  
assessment number 评税编号;估价编号 Z$zUy|s[  
assessment of additional tax 补加税评税 Y sr{1!K  
assessment of performance 业绩评估;实绩评价 izFu&syv)  
Assessor 评税主任 qh7o;x~,  
asset price bubbles 资产价格泡沫 ''5%5(Y.r  
asset-backed securities 具资产保证的证券 l42m81x"  
assets accretion 资产增值 !FSraW2  
assets and liabilities 资产与负债 J~_p2TZJ\3  
assets betterment statement 资产递增表;资产改进表 i[\[xfk  
assets lending 实物放款;有抵押贷款 ,j_{IL690  
assets of the company passing on the death 死者去世时转移的公司资产 l m  
assets pledged as security for liabilities 用作负债抵押的资产 NPoXz  
assets portfolio 资产投资组合 zl: u@!'  
assets price 资产价格 c<D Yk f  
assets quality 资产质素 k oHY AF  
assets realization 资产变现  g u|;C  
assets refinancing arrangement 资产再集资安排 >}4]51s  
assets securitization 资产证券化 b8]oI"&G  
assets situated outside Hong Kong 在香港以外地方的资产 . \d0lJSr  
assets stripping 削减资产;拆卖资产 p +T&9  
assets value 资产值 P);Xke  
assignee 承让人 %'=oMbi>i4  
assignment 转让;转让书;转让契 M`>W'<  
assignment of interest 权益转让 @wFm])}0  
assignment of letters patent and trade mark 专利证书及商标转让 }oN(nPxv9  
assignment of property 物业转让;物业转让书 +%<Jr<~W  
assignment right 转让权 BphF+'CM  
assignor 转让人 E{fnh50^Q.  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 W@ Z=1y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H9>&"=".  
associate member 附属会员 #KK(Z \;  
associated body corporate 相联法人团体 YSwD#jO0  
associated company 相联公司;联属公司 PaDT)RrEM  
associated corporation 相联法团 %om7h$D =`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RdDcMZ  
公认会计师公会〔英国〕 'pe0Q-  
Association of Futures Exchange Brokers 香港期货经纪协会 ua[\npz5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3LxJ}>]TO  
association of underwriters 承保人组织 q#a21~S<  
assumption of control 接管 ' " tieew  
assurance 担保;保险;转易;转易书 {+[gf:Ev  
assurance of interest 权益的转易 {Psj#.qP1  
at 19XX price 按一九XX年价格计算 6wd]X-G++  
at a discount 按赔价计算;按贴水价格计算;打折扣 :$tW9*\KY  
at a premium 按溢价计算;按升水价格计算 *]eZ Y  
at call 通知付款;按通知 z K(5&u  
at constant market price 按固定市价计算 kb:C>Y8!sC  
at constant price 按固定价格计算 L)+ eM&W  
at cost 按成本计算 =_H39)|T  
at current market price 按当时市价计算;按现时市价计算 l xfdJNb  
at current price 按当时价格计算;按现时价格计算 N93E;B  
at factor cost 按要素成本计算;按生产要素成本计算 vck$@3*  
at money-of-the-day price 按付款当日价格计算 zoJ;5a.3B  
at or better 按指定或较佳价位〔买卖指令〕 PWMaB  
at par 按面值计算;平价 }j?S?=;m=  
at sight 见票即付 -^b^6=#  
at the close 按收市盘 i njmP9ed  
at the opening 按开市盘 H5s85"U#  
attestation 见证;见证条款 752wK|o0|;  
at-the-money option 平价期权 %5G BMMn  
attorney 受权人;受托代表人 *r`Yz}  
attornment 新拥有人承认书 Tv$7aVi!  
attributable profit 可归属利润 %D r?.e  
attributable share value 可归属股份价值 ~Z]vr6?$h  
Auckland Stock Exchange 奥克兰证券交易所 !_9$[Oq~  
auction 拍卖 (L >[,YO9  
auctioneer 拍卖商 m-89nOls  
audit 审计;核数 xp&!Cl>C3\  
Audit Commission 审计署 {^W,e ^:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XijLS7Aw|  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 U!/nD~A  
audit review 帐目审查 FIjET1{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pK9^W T@  
audited account 审计帐目;经审计的帐目 ;g:bn5G  
audited annual account 经审计的周年帐目 IxZ.2 67  
audited balance sheet 经审计的资产负债表 ~5NGDT#L*  
auditor 核数师;核数主任;审计师 HF: T]n,  
auditor's certificate 核数师证明书;审计师证明书 1fFb 7n~3  
auditor's report 核数师报告;审计师报告 &fW=5'  
Aussie bond 澳元债券 U"+ ry.3`  
austerity budget 紧缩预算 Qe$>Jv5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Mlw9#H6  
Australia All Ordinaries Index 澳洲所有普通股票指数 'd^gRH<z  
Australian Dollar [AUD] 澳元 em [F|  
Australian Options Market 澳大利亚期权市场 =Rx?6%  
Australian Securities Commission 澳洲证券事务监察委员会 {7Avba  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 RVnyl`s  
Australian Stock Exchange 澳大利亚证券交易所 YC&jKx.>  
Austrian Schilling [ATS] 奥地利先令 P"h\7V,d%  
authentication 认证;鉴证 p=+*g.,O  
authority to purchase 委托购买证;委购书 GR ?u?-  
authorization 认可;核准;授权;授权书 '[ g)v  
authorization by direction 指示授权 yVI;s|jG  
authorization by instruction 指令授权 G;HlII9x[  
authorization by warrant 令状授权 A>t!/_"  
authorization of unit trust 单位信托的认可 %?oU{KzQ@;  
authorized agent 指定代理人 //M4Sq(  
authorized capital 法定资本 < mK  
authorized clerk 出市员 I0HY#z%  
authorized dealer 认可交易商 B~;LBgpp  
authorized financial institution 认可财务机构 [Ht."VxR  
authorized fund 认可基金 cF&h$4-  
authorized fund house 获授权的基金公司;认可基金公司 G#n^@kc*,  
authorized institution 认可机构 Gr#rM/AfCK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /GuS IZg"_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _%Jl&0%q  
authorized insurer 获授权保险人;获认可承保人 n E,gQHw  
authorized investment 特准投资项目 bj7MzlGFy  
authorized person 获授权人 sMfFm@\N  
authorized representative 获授权代表 "dK|]w8  
authorized share capital 法定股本 OHP3T(Q5  
automated quotation system 自动报价系统 j,56Lh%1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^wO_b'@v  
自动交易系统〔香港期货交易所有限公司〕 f_4S>C$  
automatic adjustment mechanism 自动调整机制 ]\a\6&R  
automatic adjustment system 自动调整系统 }&(E#*>x  
Automatic Clearing House 自动票据交换所 Q Bfhyo_  
automatic exchange rates accumulation system 自动化汇率累集系统 ^EUOmVN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *K}z@a_  
automatic teller machine [ATM] 自动柜员机 \ L9?69B~  
autopay 自动转帐 *H%0Gsk  
available assets 可用资产 %%as>}.  
available fiscal reserve 现存财政储备 V|3yZ8lE  
available profit 可用利润 ^/%o%J&Hz  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 y#Mc4?  
average 平均;平均数;海损 *CH!<VB/  
average basic salary 平均基本薪金 d(X\B{  
average consumer expenditure 平均消费开支;一般消费开支 wsf Hd<Z_  
average cost 平均成本 IYfV~+P  
average cost of land production 增辟土地平均成本 + 9\:$wMN  
average daily turnover 平均每日成交额 uv|eVT3jNs  
average daily wage rate 平均每日工资率 Ok}{jwJ%W;  
average expenditure pattern 平均开支模式 N?a1sdR  
average growth rate 平均增长率 _'!N q  
average net fixed assets 固定资产平均净值 $ ] W[y=  
average of relatives 相对价格平均数 IW1GhZ41'  
average price 平均价格 79{.O`v  
average propensity to consume 平均消费倾向;一般消费倾向 j}rgO z.  
average propensity to save 平均储蓄倾向;一般储蓄倾向 R<n8M"B  
average rate 平均率 $@[dm)M  
average revenue 平均收入;平均收益 DA+A >5/  
average stock 平均库存;平均存货 n0+g]|a AF  
average yearly rent 平均年租 HF &h  
avoidance of double taxation 避免双重课税 nd$H 3sf  
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 hMNJ'i}  
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