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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: HN NeH;L  
A share A股;甲类股份 #Y7iJPO  
abatement of tax 减税;减扣免税额 1$E[`` n  
ABN AMRO Bank N.V. 荷兰银行 :2c(.-[`  
above-the-line expenditure 线上项目支出;经常预算支出 YX,;z/Jw2  
above-the-line receipt 线上项目收入;经常预算收入 8Gy]nD  
ABSA Asia Limited 南非联合亚洲有限公司 vzI>:Bf  
absolute change 绝对数值变更 ) 6QJZ$  
absolute expenditure 实际开支 ? 3fnt"  
absolute guideline figure 绝对准则数字 v1yB   
absolute interest 绝对权益 =p[Sd*d  
absolute order of discharge 绝对破产解除令 kYkA^Aq  
absolute profit margin 绝对利润幅度 )fXw~  
absolute value 实值;绝对值 W895@  
absolutely vested interest 绝对既得权益 e"^WXP.t&  
absorbed cost 已吸收成本;已分摊成本 #]c_ 2V  
absorption 吸收;分摊;合并 >qy62:co  
absorption rate 吸收率;摊配率;分摊率 ]Whv%  
ACB Finance Limited 亚洲商业财务有限公司 3n7>qZ.d  
acceptable form of reciprocity 合理的互惠条件 0AWxU?$A4  
acceptable rate 适当利率;适当汇率 "B__a(  
acceptance agreement 承兑协议 }o!b3*#  
acceptance for honour 参加承兑 WP\kg\o  
acceptor 承兑人;接受人;受票人 j7g>r/1eE  
acceptor for honour 参加承兑人 ^^ix4[1$Z  
accident insurance 意外保险 J#wf`VR%  
Accident Insurance Association of Hong Kong 香港意外保险公会 bz nMD  
accident insurance scheme 意外保险计划 \Kui`X  
accident year basis 意外年度基准 nnRb   
accommodation 通融;贷款 X{cB%to  
accommodation bill 通融票据;空头票据 *^[6uaa  
accommodation party 汇票代发人 Xmmj.ZUr  
account balance 帐户余额;帐户结余 x4kQGe(  
account book 帐簿 ]lGkZyU hI  
account collected in advance 预收款项 zwQ#Yvd  
account current book 往来帐簿 U+B{\38  
account of after-acquired property 事后取得的财产报告 X=?9-z] QO  
account of defaulter 拖欠帐目 u8?$W%eW  
account payable 应付帐款 g; -3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Jb> X$|N'%  
account receivable 应收帐款 Xbx=h^S  
account receivable report 应收帐款报表 mvpcRe <  
account statement 结单;帐单;会计财务报表 w8q 2f-K-  
account title 帐户名称;会计科目 F# 9^RA)9  
accountant's report 会计师报告 ZGh6- /  
Accountant's Report Rules 会计师报告规则 ;>ml@@Z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %?V~7tHm>  
Accounting Arrangements 《会计安排》 PyI"B96gz  
accounting basis 会计基础 e9'0CH<  
accounting by Official Receiver 破产管理署署长呈交的帐目 DQu)?Rsk  
Accounting Circular 《会计通告》 s^PsA9EAn  
accounting class 会计类别 9Ut eD@*  
accounting date 记帐日期;会计结算日期 <6.`(isph  
accounting for money 款项核算 X^&--@l}T!  
Accounting Officer 会计主任 R>Ox(MG  
accounting period 会计报告期;会计期 um/F:rp  
accounting policy 会计政策;会计方针 [C-FJ>=S  
accounting practice 会计惯例 GK6~~ga=  
accounting principle 会计准则 @||nd,i`n~  
accounting record 会计记录 &QQ6F>'T  
accounting report 会计报告 %b_0l<+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6j1C=O@S  
Accounting Society of China 中国会计学会 0r$n  
accounting statement 会计报表 \uo{I~Qd  
accounting system 会计制度;会计系统 Ed0}$ b  
accounting transaction 会计事项;帐务交易 nZYO}bv\  
accounting treatment 会计处理 aEa.g.SZ  
accounting year 会计年度 s4f{ziLp  
accretion 增值;添加 PpLh j  
accrual 应计项目;应累算数目 #t Pc<p6m  
accrual basis 应计制;权责发生制 @[\zO'|  
accrual basis accounting 应计制会计;权责发生制会计 0RSzDgX  
accrue 应累算;应计 x3 ( _fS  
accrued benefit 应累算利益 2V; Dn$q  
accrued charges 应计费用 Z-}A "n  
accrued cumulative preference share dividend 应累算的累积优先股股息 [q0^Bn}h  
accrued expenses 应累算费用 ,bM):  
accrued interest payable 应付利息;应计未付利息 <h+UC# .x  
accrued interest receivable 应收利息;应计未收利息 FD%OG6db];  
accrued right 累算权益 (u@X5O(a  
accruing profit 应累算的利润 NyC&j`d  
accumulated fiscal reserve 累积财政储备 TntTR"6aD  
accumulated profit 累积利润;滚存溢利 ZjY?T)WE9  
accumulated reserve 累积储备 z&#^9rM"  
accumulation of surplus income 累积收益盈余 XLYGhM  
acquired assets 既得资产 >Z gV8X:  
acquisition 收购;购置;取得 X<W${L$G  
acquisition cost 购置成本 b ~]v'|5[  
acquisition expenses 购置费用 V4Qy^nn1  
acquisition of 100% interest 收购全部股权 PD^ 6Ywn>s  
acquisition of control 取得控制权 /={N^8^=x  
acquisition of fixed assets 购置固定资产 vqoK9  
acquisition of shell “买壳” 8ZjRMr}  
acquisition price 收购价 `{IL.9M!f  
act of God 天灾 icVB?M,m  
acting partner 执事合伙人 >bmdu \j5R  
active market 买卖活跃的市场;交投畅旺的市场;旺市 b,jo94.G  
active partner 积极参与的合伙人 Hd-g|'^K  
active trading 交投活跃 ^HuB40  
actual circulation 实际流通 4kV$JV.l  
actual cost 实际成本 dqgr98  
actual expenditure 实际开支;实际支出 &+hk5?c /  
actual income 实际入息;实际收入;实际收益 fpO2bD%$8  
actual market 现货市场 l  LBzY`j  
actual price 现货价;实际价格 c1R[Hck  
actual profit 实际利润 H<nA*Zf2@R  
actual quotation 实盘;实际价位;实际报价 XN\rq=  
actual year basis 按实际年度计算 #Rs5W  
actuals 实货 ei}(jlQp  
actuarial investigation 精算调查 q JtLJ<=1  
actuarial principle 精算原则 {{pN7Z  
actuarial report 精算师报告 !lZ}kz0  
Actuarial Society of Hong Kong 香港精算学会 IY!8j$'|  
actuarial valuation 精算师估值 5D7k[+6  
actuary 精算师 \?Xoa"^  
ad referendum agreement 暂定协议;有待覆核的协定 h^,L) E  
ad valorem duty 从价税;按值征税 @0tX ,Z9  
ad valorem duty system 从价税制 i3L2N~:V  
ad valorem fee 从价费 +4qR5(W  
ad valorem tariff 从价关税 f }.t  
additional allowance 额外免税额 H|`D3z.c  
additional amount for unexpired risk 未过期风险的额外款额 ^e\$g2).  
additional assessable profit 补加应评税利润 ~(Q#G" t  
additional assessment 补加评税 d mTZEO  
additional commitment 额外承担 <wd;W;B  
additional commitment vote 额外承担拨款 Ui1s ]R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -i91nMi]  
additional dependent parent allowance 供养父母额外免税额 #Lk~{  
additional provision 额外拨款 1@TL>jq  
additional stamp duty 附加印花税 8NNs_~+x}  
additional tax 补加税罚款;补加税款 ;Vf{3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qMA";Frt3N  
adjudged bankrupt 被裁定破产 NCo!n$O1~  
adjudicated bankrupt 裁定破产人 rY@9nQ\>g  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {+5Ud#\y  
adjudication of bankruptcy 裁定破产;宣告破产 Q_0_6,Opb  
adjudication of insolvency 裁定无力偿还债务 nLANWQk9  
adjusted actual 经调整的实数;调整后的实数 $i!r> .Jo  
adjusted current assets 经调整的流动资产;调整后的流动资产 S$40nM  
adjusted figure 经调整的数字;调整后的数额 7dE.\#6r  
adjusted liabilities 经调整的负债;调整后的负债 Ff =%eg]  
adjusted loss 经调整的亏损;调整后的亏损 VKlC`k8L  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ]vV)$xMX  
adjusted profit 经调整的利润;调整后的利润 Q$k#q<+0  
adjusted surplus 经调整的盈余额;调整后的盈余额 B o%Sl  
adjusted value 经调整的价值;调整后的价值 1TGE>HG  
adjustment 调整;修订;理算〔保险〕 w7q6v>  
adjustment centre 调剂中心  3U!=R-  
adjustment lag 调整过程的时间差距;调整时差 |S<!'rY  
adjustment mechanism 调整机制 gg#lI|  
adjustment of loss 亏损调整 ~oK0k_{~  
adjustment process 调整过程;调整程序 79o=HiOF99  
adjustment range 调整幅度 \W=Z`w3  
administered exchange rate 受管制汇率 ^;[_CF _  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Gfy9YH~  
administration expenses 行政费用 CeUXGa|C  
administration fee 手续费;行政费 ;"RyHow  
administration in bankruptcy 破产管理  B"5xs  
administration order 遗产管理令 QOPh3+.5  
administrator 管理人;遗产管理人 X1[zkb  
administrator of the estate 遗产管理人 p"H /N_b4  
admission of debt 债项承认书 cT&lkS  
admission of proof 接纳债权证明 O69TU[Vn  
advance 放贷款项;垫付款项;预支款项;预付款项 ~*^o[~x]\  
advance account 暂支帐目;预付款帐户 B*tQ0`  
advance compensation 预付补偿金 {F\P3-ub  
advance from shareholder 股东垫款 */@I$*  
advance pending reimbursement 预支以待日后付还 :hWG:`  
advanced economy 先进经济体系 +^AAik<yl  
advancement 预付;预付财产 *xj2Z,u  
advances warrant 垫款令 VP~%,=  
advancing 贷出 zYWVz3l  
adverse balance 逆差 Z0XQ|gkH  
adverse exchange 逆汇 <y7Hy&&y-  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~RBa&Y=Mb  
advice for collection 托收通知书 ]ab q$Y'  
advice of drawing 提款通知书;汇票通知书 W+4Bx=Mj  
advice of payment 付款通知  b=Ektq  
Advisory Committee [Securities and Futures Commission] @LS%uqs  
谘询委员会〔证券及期货事务监察委员会〕 J*6B~)Sp@  
Advisory Committee on Diversification 经济多元化谘询委员会 3Q7PY46  
affidavit 誓章;遗产申报誓章 7Xh @%[   
affidavit of no receipt 述明无收款的誓章 kK:Wr&X0H  
affiliate 联号;联营公司;附属公司 &t!f dti  
affiliated company 附属公司;联号;联营公司 tuY= )?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 cbzS7q<)  
affordability 负担能力 C}L2'l,  
African Development Bank [AfDB] 非洲开发银行 *&+zI$u(  
after-acquired property 事后取得的财产 yOP$~L#TWs  
after-hours dealing 市后交易 0&\71txrzg  
after-tax profit 税后盈利;税后利润;税后溢利 DPmY_[OAE  
agency agreement 代理协议 .vi0DuD6  
agency expenses 代理机构的开支 ^4Se=Hr z2  
agency fee 代理费 uFlf#t =  
Agency Law 《代理法》 :C0)[L  
agent 代理人;承销人 z?UEn#E2  
agent of company 公司代理人 nhZ/^`Y<  
agent's fee 代理人费;经纪费 \.P#QVuQ  
aggregate 总计;总数;总体数字 :w4N*lV-  
aggregate amount 总款额;总额 m?8o\|i,  
aggregate assets and liabilities 总体资产与负债 WqCj;Tj|  
aggregate at constant price 按固定价格计算的总体数字 N_+D#Z.g  
aggregate demand 总需求 CEzdH!nP  
aggregate gross position 总持仓量  s%5XBI  
aggregate limit 总限额 ,u- 9e4  
aggregate of salaries tax 合计薪俸税 E4.A$/s8[  
aggregate performance 总体表现;总体业绩 pY%KI  
aggregate supply 总体供应 f%[xl6VE;  
aggregate surplus 总盈余 n 1^h;2gz  
aggregate total 整体总额 Ruwp"T}mF  
aggregate value 总值;合计价值 zh(=kS `  
aggregated basis 合计基准 Y OvhMi  
aggregated net chargeable income 合计应课税入息实额 2jkma :$'  
aggregation 合并计算;合计;总和 )}_}D +2  
aggregation of incomes of husband and wife 夫妇入息合并计算 l>(*bb1}b  
aggregation of property 财产的总和 bhsCeH  
agio 差价;贴水 #~w~k+E4  
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》 g~9b_PY9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $d.Dk4.ed  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >-w# &T &K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H_1&>@ 3  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &Rz-;66bN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K&"X7fQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @ @(O##(7  
agreement for a settlement 授产协议 +-5YmN'  
agreement for assignment 转让协议 I@#IXH?6  
agreement for sale 售卖协议;买卖协议 CqU^bVs  
agreement for sale and purchase 买卖协议 I'2I'x\M  
agreement for the payment of interest 支付利息协议 8"V1h72vcW  
agreement for the repayment of money 还款协议 ]<Q&  
agreement of reinsurance 再保险协议 fy&u[Jd{  
Agricultural Bank of China 中国农业银行 qamq9F$V  
air passenger departure tax 飞机乘客离境税 M}=>~TA@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [l<&eI&ln  
airport tax 机场税 A2P.5EN  
alcohol duty 酒精税 1jPh0?BY  
alienation 让与;让渡;转让 2)QZYgfh  
alimony 生活费;赡养费 5rQu^6&  
All Ordinaries Index [AOI] 所有普通股指数 .O&YdUo  
all risks 全险;综合险 uy<b5.!-  
All Sales Record for Stock Market 《股票市场成交报告》 G2P:|R  
Allied Capital Resources Limited 新联财务有限公司 +u&3pK>f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t/3qD7L  
allocation letter 拨款信件 0&tr3!h\  
allocation of fund 分配款项;预留款项 -<" ;|v4  
allocation of profit 利润分配;溢利分配 {/48n83n  
allocation warrant 拨款令 ,*m|Lt%;R  
allotment 分配;配股 g{2~G6%;0  
allotment notice 股份配售通知;配股通知 G6JP3dOT  
allotment of shares 股份分配 ~HKzqGQy >  
allowable 可获宽免;免税的 :wUi&xw  
allowable business loss 可扣除的营业亏损 8 ~Pdr]5  
allowable expenses 可扣税的支出 2{oQ  
allowance 免税额;津贴;备抵;准备金 oMoco tQ;$  
allowance for debts 债项的免税额 O]!o|w(  
allowance for depreciation by wear and tear 耗损折旧免税额 it-2]Nw  
allowance for funeral expenses 殡殓费的免税额 E!L_"GW  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J 5xZL v  
allowance for repairs and outgoings 修葺及支出方面的免税额 T~g`;Q%i  
allowance to debtor 给债务人的津贴 X7tBpyi  
alteration of capital 资本更改 tv: mjS  
alternate trustee 候补受托人 3h A5"G+7  
amalgamation 合并 #n|eq{fkK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h$%h w+"4  
ambit of charges 征税范围;收费范围 Ya!PV&"Z  
amended valuation 经修订的估值 'tX}6wurf  
American Commodities Exchange 美国商品交易所 mSk";UCn  
American Express Bank Limited 美国运通银行 8-@H zS%  
American Stock Exchange 美国证券交易所 G%K&f1q%  
amortization 摊销 xNLgcb@v>  
amount due from banks 存放银行同业的款项 Jq8v69fyQ  
amount due from banks abroad 存放海外银行同业的款项 8{6`?qst@  
amount due from holding companies 控股公司欠款 f*p=j(sF  
amount due from local banks 存放本港银行同业的款项 ,;<M+V3+  
amount due to banks 银行同业的存款 HJlxpX$_  
amount due to banks abroad 海外银行同业的存款 $gL^\(_3H  
amount due to holding companies 控股公司存款 w`dSc@ :  
amount due to local banks 本港银行同业的存款 7>AM zNj  
amount due to outport banks 外埠银行同业的存款  <$K7f  
amount for note issue 发行纸币的款额 f=8{cK0j  
amount of bond 担保契据的款额 4VC8#x1  
amount of consideration 代价款额 i4M%{]G3Y  
amount of contribution 供款数额 Ies` !W^  
amount of indebtedness 负债款额 \#F>R,  
amount of principal of the loan 贷款本金额 5%@~"YCo  
amount of rates chargeable 应征差饷数额 \H1t<B,  
amount of share capital 股本额 VS_I'SPPIc  
amount of sums assured 承保款额 s E;2;2u"  
amount of variation 变动幅度 ni<\ AF]`  
amount of vote 拨款数额 8u1?\SYnb  
amount payable 应付款额 <vxTfE@>bp  
amount receivable 应收款额 }2Y`Lr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "x 3C3Zu.;  
analysis 分析 *,=8x\Shp  
ancillary risk 附属风险 9j5-/   
annual account 周年帐目;周年帐目报表;年度决算;年结 80Q%c(i  
annual accounting date 年结日期 K=pG,[ChA  
annual allowance 每年免税额;年积金;年度津贴;年津 ^nDa-J$  
annual balance 年度余额 "}oo`+]Cq  
annual disposable income 每年可动用收入 UoSc<h|  
annual estimates 周年预算 8~|v:qk  
annual fee 年费 joNV4v"=`  
annual general meeting 周年大会 >Qg-dJt[  
annual growth rate 年增率;每年增长率 D/,(xWaT  
annual long-term supplement 长期个案每年补助金 1Cw$^jd  
annual pensionable emolument 可供计算退休金的年薪 q &S@\b  
annual report 年报 HLL=.: P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pkTVQdtRG  
annual return 周年报表;周年申报表;每年报税表格 b%d,X-3  
Annual Return Rules 《周年报表规则》 |A+,M"F?  
annual review of consumer prices 每年消费物价回顾 J-5kvQi8  
annual roll-forward basis 逐年延展方式 e-VGJxR  
annual salary 年薪 7=&+0@R#/d  
annual statement 年度报表;年度决算表 ;*=7>"o'`  
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 HC6v#-( `{  
annuitant 年金受益人 J.O{+{&cd  
annuity 年金 HJd{j,M  
annuity contract 年金合约 xP27j_*m>  
annuity on human life 人寿年金 $-s8tc(  
antecedent debt 先前的债项 /wkrfYRs  
ante-dated cheque 倒填日期支票 XK;Vu#E*^  
anticipated expenditure 预期开支 Mh{;1$j#  
anticipated net profit 预期纯利 i 8%@4U/ J  
anticipated revenue 预期收入 wbg ?IvY[  
anti-inflation measure 反通货膨胀措施 K1&t>2=%  
anti-inflationary stance 反通货膨胀立场 _3#_6>=M  
apparent deficit 表面赤字 $)KNpdXh  
apparent financial solvency 表面偿债能力 SQ'%a-Mct  
apparent partner 表面合伙人 9 aKU}y  
application for personal assessment 个人入息课税申请书 QB ;TQZ  
application of fund 资金应用 '+c@U~d*7  
application to release as liquidator and to destruct the books of accounts and documents lAo4)  
申请免除清盘人职务及毁灭帐簿与文件 Y3 -f68*(  
appointed actuary 委任精算师 (Bv~6tj~J  
appointed auditor 委任核数师;委任审计师 gtqtFrleG  
appointed trustee 委任的受托人 S@TfZ3Go|  
appointer 委任人 <Ynrw4[)t  
apportioned pro rata 按比例分摊 ~n(LBA  
apportionment 分配;分摊 0r?]b*IEK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I$XwM  
apportionment formula 分摊方程式 B$7Cjv  
apportionment of estate duty 遗产税的分摊 y k\/Cf  
appraisal 估价;评估 2+*o^`%4P  
appreciable growth 可观增长 t[AA=  
appreciable impact 显着影响 .z*}%,G  
appreciable increase 可观增长 0WyOORuK  
appreciation 增值;升值 H.o3d/8:  
appreciation against other currencies 相对其他货币升值 Ag&K@%|*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /_yAd,^-+  
appreciation tax 增值税 h<n2pz}  
appropriation 拨款;拨用;拨付 *r7%'K{ C  
appropriation account 拨款帐目 6]4=8! J  
Appropriation Bill 拨款法案 8m#y>`  
appropriation-in-aid system 补助拨款办法 <q&i"[^M  
approved assets 核准资产 %_~1(Glz  
approved basket stock 认可一篮子证券 {!!8 *ix  
approved budget 核准预算 ^),;`YXZ  
approved charitable donation 认可慈善捐款 _ x$\E  
approved charitable institution 认可慈善机构 j+>N&.zs  
approved currency 核准货币;认可货币 .B'ws/%5\  
approved estimates 核准预算 m/< @Qw  
approved estimates of expenditure 核准开支预算 Pu'NSNT  
approved overseas insurer 核准海外保险人 K@{R?j/+  
approved overseas trust company 核准海外信托公司 xqauSW  
approved pooled investment fund 核准汇集投资基金 d ]#`?}  
approved provident fund scheme 认可公积金计划 [<>%I#7ulG  
approved provision 核准拨款 9%m^^OOf  
approved redeemable share 核准可赎回股份 :'[ha$  
approved regional stock 认可地区性证券 gJg+ ]-h/  
approved retirement scheme 认可退休金计划 \tP*Pz  
approved subordinated loan 核准附属贷款 NceK>:: 56  
arbitrage 套戥;套汇;套利 AKS. XW  
arbitrageur 套戥者;套汇者 |3hNTH?  
arbitrary amount 临时款项 Ix~rBD9  
arrangement 措施;安排;协定 Ds{DVdqA$c  
arrears 欠款 LCe6](Z  
arrears of pay 欠付薪酬 57_AJT hR  
arrears of revenue 逾期未收税款;逾期未收的帐项 Iv u'0vF  
articles of association 组织章程;组织细则;组织章程细则 Wq?vAnLbk  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 <oSx'_dc  
ascertainment of profit 确定利润 Jyp7+M]  
"Asia Clear" “亚洲结算系统” p[;@9!t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8~O0P=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B3I0H6O  
Asian Development Fund [ADF] 亚洲发展基金 >LB*5  
Asian dollar bond 亚洲美元债券 z$Qy<_l  
Asian dollar market 亚洲美元市场 \3hFb,/4k  
Asian dollar rate 亚洲美元利率 y(Em+YTD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Zq:c2/\c}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kZR(0, W  
asked price 沽盘;喊价;索价;卖方报价 dl6Ju  
assessable income 应评税入息  "Id 1H  
assessable loss 应评税亏损 NS "1zR+  
assessable profit 应评税利润 <S12=<c?'  
assessable value 应评税值 DU-dIq i  
assessed profit 估定利润 o@ L '|#e  
assessed value 经评估价值 (?i4P5s[!  
assessment 评税;评定;估价;评税单 e488}h6#m  
assessment number 评税编号;估价编号 K 28s<i`  
assessment of additional tax 补加税评税 (-@I'CFd  
assessment of performance 业绩评估;实绩评价 KHM,lj*  
Assessor 评税主任 *q@3yB}  
asset price bubbles 资产价格泡沫 jY ;Hdb''  
asset-backed securities 具资产保证的证券 $^YHyfh  
assets accretion 资产增值 S8C} C#  
assets and liabilities 资产与负债 E/gfX   
assets betterment statement 资产递增表;资产改进表 :w7?]y6~S  
assets lending 实物放款;有抵押贷款 V}FH5z |  
assets of the company passing on the death 死者去世时转移的公司资产 4{0vdpo3F  
assets pledged as security for liabilities 用作负债抵押的资产 Fu[GQ6{f  
assets portfolio 资产投资组合 f9O_M1=|lo  
assets price 资产价格 bP%X^q~]A  
assets quality 资产质素 ucJ8l(?Qc  
assets realization 资产变现 L^2wEF  
assets refinancing arrangement 资产再集资安排 hI*6f3Vn(n  
assets securitization 资产证券化 'u_j5  
assets situated outside Hong Kong 在香港以外地方的资产 4~hP25q  
assets stripping 削减资产;拆卖资产 ={jj'X9  
assets value 资产值 +6L.a3&(b  
assignee 承让人 /2 qxJvZ  
assignment 转让;转让书;转让契 *9`k$'  
assignment of interest 权益转让 gm1RQ^n,@.  
assignment of letters patent and trade mark 专利证书及商标转让 : z\||f  
assignment of property 物业转让;物业转让书 )"63g   
assignment right 转让权 *g4Uo{  
assignor 转让人 PK&X | h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ]1I-e2Q-J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 OUN"'p%%  
associate member 附属会员 \vuWypo  
associated body corporate 相联法人团体 .s|5AC[  
associated company 相联公司;联属公司 q77Iq0VR  
associated corporation 相联法团 Pu'lp O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {yMkd4v  
公认会计师公会〔英国〕 "S>VqvH3  
Association of Futures Exchange Brokers 香港期货经纪协会 ;R3o$ZlY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "kKIv|`  
association of underwriters 承保人组织 tv; ?W=&P  
assumption of control 接管 \@zoM:[sN  
assurance 担保;保险;转易;转易书 \[/}Cy  
assurance of interest 权益的转易 Yfy";C7X  
at 19XX price 按一九XX年价格计算 QHtN_Q_F  
at a discount 按赔价计算;按贴水价格计算;打折扣 uI3oPP> $  
at a premium 按溢价计算;按升水价格计算 0QEcJ]Qb8  
at call 通知付款;按通知 TjpAJW@-  
at constant market price 按固定市价计算 |:`)sx3@#  
at constant price 按固定价格计算 lGJ&\Lv:  
at cost 按成本计算 v2YU2-X[  
at current market price 按当时市价计算;按现时市价计算 BLm}mb#/{  
at current price 按当时价格计算;按现时价格计算 1\/~>  
at factor cost 按要素成本计算;按生产要素成本计算 AU;Iif6  
at money-of-the-day price 按付款当日价格计算 V h5\'Sn  
at or better 按指定或较佳价位〔买卖指令〕 ler$HA%F]  
at par 按面值计算;平价 W~s:SN  
at sight 见票即付 dE 3M   
at the close 按收市盘 y4H/CH$%  
at the opening 按开市盘 upq3)t_  
attestation 见证;见证条款 T`c:16I  
at-the-money option 平价期权 SXV2Y-  
attorney 受权人;受托代表人 <irr .O  
attornment 新拥有人承认书 s,M]f,T  
attributable profit 可归属利润 e'fo^XQn[  
attributable share value 可归属股份价值 {RD9j1  
Auckland Stock Exchange 奥克兰证券交易所 f3<253 1/}  
auction 拍卖 dx.Jv/Mb  
auctioneer 拍卖商 %mOQIXr1s  
audit 审计;核数 G+m[W  
Audit Commission 审计署 V Y@`)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m=w #l>!  
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〕 'a~F'FN$  
audit review 帐目审查 =~q$k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `Y, Rk  
audited account 审计帐目;经审计的帐目 NYR:dH]N~d  
audited annual account 经审计的周年帐目 r_o\72  
audited balance sheet 经审计的资产负债表 X#X/P  
auditor 核数师;核数主任;审计师 J~N!. i  
auditor's certificate 核数师证明书;审计师证明书 qporH]J-E  
auditor's report 核数师报告;审计师报告 Ze?H  
Aussie bond 澳元债券 }xgs]\^,73  
austerity budget 紧缩预算 yXf+dMv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j3[kG#  
Australia All Ordinaries Index 澳洲所有普通股票指数 G420o}q  
Australian Dollar [AUD] 澳元 >B.KI}dE  
Australian Options Market 澳大利亚期权市场 uY3?(f#  
Australian Securities Commission 澳洲证券事务监察委员会 W^eQ}A+Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UAC"jy1D  
Australian Stock Exchange 澳大利亚证券交易所 I1p{(fJ  
Austrian Schilling [ATS] 奥地利先令 raM{!T:  
authentication 认证;鉴证 UUvR>5@n  
authority to purchase 委托购买证;委购书 oF s)UR  
authorization 认可;核准;授权;授权书 xzf/W+.>.  
authorization by direction 指示授权 ( ;KTV*1  
authorization by instruction 指令授权 On,z# A  
authorization by warrant 令状授权 QO4eDSW  
authorization of unit trust 单位信托的认可 NkAu<> G _  
authorized agent 指定代理人 LfvRH?<W  
authorized capital 法定资本 `U>]*D68  
authorized clerk 出市员 >Hd!o"I  
authorized dealer 认可交易商 u!McPM8Yk  
authorized financial institution 认可财务机构 <JW %h :\t  
authorized fund 认可基金 7&Ie3[Rm_3  
authorized fund house 获授权的基金公司;认可基金公司 -r[O_[g w  
authorized institution 认可机构 :GM3n$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `/(9 #E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Lv#}Gm  
authorized insurer 获授权保险人;获认可承保人 (Y"./BDY  
authorized investment 特准投资项目 p<B*)1Tj0  
authorized person 获授权人 D% 2S!  
authorized representative 获授权代表 B!J&=*=e  
authorized share capital 法定股本 _V3}F1?W  
automated quotation system 自动报价系统 [6nN]U~Y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \WZSY||C|_  
自动交易系统〔香港期货交易所有限公司〕 &B$%|~Y5  
automatic adjustment mechanism 自动调整机制 M2A_T.F=H  
automatic adjustment system 自动调整系统 sDkO!P  
Automatic Clearing House 自动票据交换所 TR:4$92:H  
automatic exchange rates accumulation system 自动化汇率累集系统 WKq{g+a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^KQZ;[B  
automatic teller machine [ATM] 自动柜员机 :=K+~?  
autopay 自动转帐 (?P\;yDG  
available assets 可用资产 z/pxZ B ~"  
available fiscal reserve 现存财政储备 0 R>!jw  
available profit 可用利润 O#)YbaE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .gCun_td#  
average 平均;平均数;海损 hh-sm8  
average basic salary 平均基本薪金 'Ojxzz*tT  
average consumer expenditure 平均消费开支;一般消费开支 | 8akp  
average cost 平均成本 Iz!]LW  
average cost of land production 增辟土地平均成本 g,f AV M  
average daily turnover 平均每日成交额 fD2 N}  
average daily wage rate 平均每日工资率 Na+3aM%%  
average expenditure pattern 平均开支模式 Qgq VbJP"  
average growth rate 平均增长率 |sAl k,8s  
average net fixed assets 固定资产平均净值 !@FzP@  
average of relatives 相对价格平均数 X6r3$2!  
average price 平均价格 ,oJ$m$(Lj  
average propensity to consume 平均消费倾向;一般消费倾向 2rM/kF >g  
average propensity to save 平均储蓄倾向;一般储蓄倾向 IG!(q%Gf  
average rate 平均率 AzSmfEaU0  
average revenue 平均收入;平均收益 tjcsT>  
average stock 平均库存;平均存货 w%%*3[--X  
average yearly rent 平均年租 J #;|P-pt  
avoidance of double taxation 避免双重课税 H9[0-Ur5  
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 <4-g2.\  
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