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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: g+M& _n  
A share A股;甲类股份 ;U$EM+9  
abatement of tax 减税;减扣免税额 $7bux 1L  
ABN AMRO Bank N.V. 荷兰银行 FK.Qj P:  
above-the-line expenditure 线上项目支出;经常预算支出 f2RIOL,  
above-the-line receipt 线上项目收入;经常预算收入 o:Q.XWa@MG  
ABSA Asia Limited 南非联合亚洲有限公司 jd?NN:7  
absolute change 绝对数值变更 {-)*.l=  
absolute expenditure 实际开支 x>~.cey  
absolute guideline figure 绝对准则数字 Q1?0 ]5  
absolute interest 绝对权益 nwPU{4#l<  
absolute order of discharge 绝对破产解除令 ^ ]CQd   
absolute profit margin 绝对利润幅度 U Zc%XZ`"V  
absolute value 实值;绝对值 {]dH+J7  
absolutely vested interest 绝对既得权益 .3,6Oo  
absorbed cost 已吸收成本;已分摊成本 \P7y&`|  
absorption 吸收;分摊;合并 vP{;'R  
absorption rate 吸收率;摊配率;分摊率 P0XVR_TJf  
ACB Finance Limited 亚洲商业财务有限公司 b#E!wMClS  
acceptable form of reciprocity 合理的互惠条件 1PjqXgN5p  
acceptable rate 适当利率;适当汇率 Blnc y  
acceptance agreement 承兑协议 uQtwh08i  
acceptance for honour 参加承兑 mY,t]#^m7  
acceptor 承兑人;接受人;受票人 #~`]eM5`J  
acceptor for honour 参加承兑人 keL!;q|r-)  
accident insurance 意外保险 ?tFsSU  
Accident Insurance Association of Hong Kong 香港意外保险公会 I 6Mr[#*  
accident insurance scheme 意外保险计划 UIi`bbJ  
accident year basis 意外年度基准 >PMLjXK  
accommodation 通融;贷款 5WG:m'$$  
accommodation bill 通融票据;空头票据 9V( esveq  
accommodation party 汇票代发人 ?br4 wl  
account balance 帐户余额;帐户结余 [u}2xsSx  
account book 帐簿 &%`Y>\@f  
account collected in advance 预收款项 3Mt Alc0xp  
account current book 往来帐簿 x$Tf IFy  
account of after-acquired property 事后取得的财产报告  = ~^  
account of defaulter 拖欠帐目 MJ0UZxnl  
account payable 应付帐款 5 ]v]^Y'?  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;m cu(J  
account receivable 应收帐款 hz~jyH.h_  
account receivable report 应收帐款报表 g?d*cwtU  
account statement 结单;帐单;会计财务报表 zCdzxb_h"  
account title 帐户名称;会计科目 >gLLr1L\  
accountant's report 会计师报告 f6zS_y9gn  
Accountant's Report Rules 会计师报告规则 Ig M_l=  
accounting and auditing procedure 会计与审计程序;会计与核数程序 H{nYZOf/  
Accounting Arrangements 《会计安排》 UAq%Y8KA  
accounting basis 会计基础 @%sr#YqY  
accounting by Official Receiver 破产管理署署长呈交的帐目 1I -LGe[Q  
Accounting Circular 《会计通告》 +F3`?6UXz  
accounting class 会计类别 hCKx%&[^7  
accounting date 记帐日期;会计结算日期 JOm6Zc  
accounting for money 款项核算 zS+_6s  
Accounting Officer 会计主任 R x.]m0  
accounting period 会计报告期;会计期 W:z!fh-  
accounting policy 会计政策;会计方针 #8[iqvE  
accounting practice 会计惯例 7f\@3r  
accounting principle 会计准则 A T'P=)F@  
accounting record 会计记录 #cD20t  
accounting report 会计报告 gaXKP1m^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;_hL  
Accounting Society of China 中国会计学会 iu(+ N~  
accounting statement 会计报表 ]J* y`jn  
accounting system 会计制度;会计系统 0x/3Xz  
accounting transaction 会计事项;帐务交易 zr5(nAl  
accounting treatment 会计处理 DTR/.Nr'K  
accounting year 会计年度 bxA1fA;  
accretion 增值;添加 @Xb>GPVe#L  
accrual 应计项目;应累算数目 =y kOh_M  
accrual basis 应计制;权责发生制 C #A\Rfi  
accrual basis accounting 应计制会计;权责发生制会计 5zBayJh#  
accrue 应累算;应计 d$(>=gzBQ  
accrued benefit 应累算利益  {!9i8T  
accrued charges 应计费用 wu2C!gyBo  
accrued cumulative preference share dividend 应累算的累积优先股股息 `Ufv,_n  
accrued expenses 应累算费用 Vdz(\-}ao  
accrued interest payable 应付利息;应计未付利息 #RA3 T[A  
accrued interest receivable 应收利息;应计未收利息 qTl/bFD  
accrued right 累算权益 U\\nSU  
accruing profit 应累算的利润 ,@'M'S  
accumulated fiscal reserve 累积财政储备 +\O[)\  
accumulated profit 累积利润;滚存溢利 Udh!%QP%[w  
accumulated reserve 累积储备 >&3ATH;&(  
accumulation of surplus income 累积收益盈余 OK^0,0kS3  
acquired assets 既得资产 r!7e:p JLO  
acquisition 收购;购置;取得 /NDuAjp[@  
acquisition cost 购置成本 G]- wN7G  
acquisition expenses 购置费用 MlM2(/ok  
acquisition of 100% interest 收购全部股权 T|&2!Sh  
acquisition of control 取得控制权 4: <=%d  
acquisition of fixed assets 购置固定资产 :<$IGzw}.  
acquisition of shell “买壳” pt!Q%rXm  
acquisition price 收购价 3]9twfF 'J  
act of God 天灾 Jqt&TqX@s  
acting partner 执事合伙人 4Dd7 I  
active market 买卖活跃的市场;交投畅旺的市场;旺市 S=wJ{?gzAK  
active partner 积极参与的合伙人 2m?!!We q  
active trading 交投活跃 2iM8V  
actual circulation 实际流通 n_Ka+Y<  
actual cost 实际成本 AIXvS*Y,  
actual expenditure 实际开支;实际支出 WZ<kk T  
actual income 实际入息;实际收入;实际收益 OLdD3OI  
actual market 现货市场 ,t]qe  
actual price 现货价;实际价格 J '^xDIZX  
actual profit 实际利润 *KXg;777  
actual quotation 实盘;实际价位;实际报价 ", :Ta|  
actual year basis 按实际年度计算 *I(g~p  
actuals 实货 k<M~co;L  
actuarial investigation 精算调查 aumXidb S  
actuarial principle 精算原则 ;|Z;YK@20  
actuarial report 精算师报告 Q&9%XF uM  
Actuarial Society of Hong Kong 香港精算学会 >Lo!8Hen  
actuarial valuation 精算师估值 p~sfd  
actuary 精算师 OZ$"P<X_"  
ad referendum agreement 暂定协议;有待覆核的协定 I'[hvp  
ad valorem duty 从价税;按值征税 z]YP  
ad valorem duty system 从价税制 zTa>MzH1-;  
ad valorem fee 从价费 `>q|_w \e  
ad valorem tariff 从价关税 B~u_zZE  
additional allowance 额外免税额 s\`Vr;R:|  
additional amount for unexpired risk 未过期风险的额外款额 |;-,(509  
additional assessable profit 补加应评税利润 jbHk  
additional assessment 补加评税 $VrKoL\ScA  
additional commitment 额外承担 P9p{j1*;  
additional commitment vote 额外承担拨款 `37GVo4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 | 3`qT#p{  
additional dependent parent allowance 供养父母额外免税额 ; YaR|)B  
additional provision 额外拨款 lK? Z38  
additional stamp duty 附加印花税 / h6(!-"  
additional tax 补加税罚款;补加税款 Y"uFlHN&i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Jb~-)n2  
adjudged bankrupt 被裁定破产 D k'EKT-  
adjudicated bankrupt 裁定破产人 xmDX1sL**  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %acy%Sy  
adjudication of bankruptcy 裁定破产;宣告破产 B=;pyhc  
adjudication of insolvency 裁定无力偿还债务 =oF6|\]{ ;  
adjusted actual 经调整的实数;调整后的实数 )6?.; B  
adjusted current assets 经调整的流动资产;调整后的流动资产 !_`T8pJ`  
adjusted figure 经调整的数字;调整后的数额 toipEp<ci  
adjusted liabilities 经调整的负债;调整后的负债 1 ]@}+H  
adjusted loss 经调整的亏损;调整后的亏损 9 @yP;{Q  
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 p 0.?R  
adjusted profit 经调整的利润;调整后的利润 LC/w".oq?  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^/W 7Xd(s  
adjusted value 经调整的价值;调整后的价值 hG,gY;&[6  
adjustment 调整;修订;理算〔保险〕 2.2Z'$W  
adjustment centre 调剂中心 <(JsB'TK  
adjustment lag 调整过程的时间差距;调整时差 n/"T7Y\2  
adjustment mechanism 调整机制 6Upg\(  
adjustment of loss 亏损调整 JXlFo3<  
adjustment process 调整过程;调整程序 v`hv5wQ  
adjustment range 调整幅度 c4LBlLv4  
administered exchange rate 受管制汇率 e^@/ Bm+B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H&L=WF+x  
administration expenses 行政费用 UZdE ^Q[  
administration fee 手续费;行政费 #^Dc:1,  
administration in bankruptcy 破产管理 SPV'0* Z  
administration order 遗产管理令 j8os6I  
administrator 管理人;遗产管理人 Ar sMqb  
administrator of the estate 遗产管理人 '3o0J\cz  
admission of debt 债项承认书 cLl fncI  
admission of proof 接纳债权证明 KrkZv$u,  
advance 放贷款项;垫付款项;预支款项;预付款项 )).;p_nLZ  
advance account 暂支帐目;预付款帐户 1V`]sfRK  
advance compensation 预付补偿金 -aNTFt~|[  
advance from shareholder 股东垫款 Et'C4od s  
advance pending reimbursement 预支以待日后付还 wN)R !6  
advanced economy 先进经济体系 |4Ix2GD  
advancement 预付;预付财产 04;y%~,}U/  
advances warrant 垫款令 S'-<p<;D\B  
advancing 贷出 lkg-l<c\J  
adverse balance 逆差 F!>K8q  
adverse exchange 逆汇 ^BM/K&7^  
advertisement addressed to shareholders 在报章刊登的致股东通告 {NK>9phoB  
advice for collection 托收通知书 ; _i0@@J  
advice of drawing 提款通知书;汇票通知书 Jb-wvNJu  
advice of payment 付款通知 x=B+FIJ  
Advisory Committee [Securities and Futures Commission] =] 5;=>(  
谘询委员会〔证券及期货事务监察委员会〕 <nsl`C~6g0  
Advisory Committee on Diversification 经济多元化谘询委员会 l1cBY{3QD  
affidavit 誓章;遗产申报誓章 "|DR"rr'j  
affidavit of no receipt 述明无收款的誓章 eq/5$b(  
affiliate 联号;联营公司;附属公司 [Pp#l*  
affiliated company 附属公司;联号;联营公司 1|w,Z+/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  ioi  
affordability 负担能力 1MJ]Gh]5  
African Development Bank [AfDB] 非洲开发银行 ID+'$u &  
after-acquired property 事后取得的财产 nu0bJ:0aLd  
after-hours dealing 市后交易 29ft!R>[  
after-tax profit 税后盈利;税后利润;税后溢利 YY!(/<VI  
agency agreement 代理协议 _ga!TQ:  
agency expenses 代理机构的开支 :e@JESlLf  
agency fee 代理费 8VcAtrx_  
Agency Law 《代理法》 W? UCo6<m  
agent 代理人;承销人 r-YQsu&  
agent of company 公司代理人 Vd<= y  
agent's fee 代理人费;经纪费 [bPE?_a,  
aggregate 总计;总数;总体数字 a`pY&xq::  
aggregate amount 总款额;总额 eZHzo  
aggregate assets and liabilities 总体资产与负债 H5RHA^p|  
aggregate at constant price 按固定价格计算的总体数字 n'*Ljp  
aggregate demand 总需求 ~vl:Tb  
aggregate gross position 总持仓量 3}:pD]`h  
aggregate limit 总限额 C6"!'6 W  
aggregate of salaries tax 合计薪俸税 _ z4rx  
aggregate performance 总体表现;总体业绩 ] |`gTD6  
aggregate supply 总体供应 jPU# {Wo#  
aggregate surplus 总盈余 el|t6ZT*  
aggregate total 整体总额 ~POeFZ  
aggregate value 总值;合计价值 ^}1RDdQ"U  
aggregated basis 合计基准 oh@r0`J]x  
aggregated net chargeable income 合计应课税入息实额 3`9*Hoy0c  
aggregation 合并计算;合计;总和 vWkKNB  
aggregation of incomes of husband and wife 夫妇入息合并计算 "(efd~.]  
aggregation of property 财产的总和 wCt+{Y3T  
agio 差价;贴水 4\OELU  
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》 Ok`U*j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,IJNuu\  
《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》 Ee|+uQ981>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _SP u`=~K  
《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》 3sZK[Y|ax  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8e\v5K9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _&%!4n#>  
agreement for a settlement 授产协议 e4)g F*  
agreement for assignment 转让协议 $m=z87hX  
agreement for sale 售卖协议;买卖协议 \[oHt:$do  
agreement for sale and purchase 买卖协议 :ZP3$Dp  
agreement for the payment of interest 支付利息协议 J/<`#XZB   
agreement for the repayment of money 还款协议 f A,+qs  
agreement of reinsurance 再保险协议 zRJy3/>  
Agricultural Bank of China 中国农业银行 5ZKnxEW,(  
air passenger departure tax 飞机乘客离境税 Wq9s[)F"Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?^ErrlI_  
airport tax 机场税 Ro1' L1:  
alcohol duty 酒精税  ^,KR0  
alienation 让与;让渡;转让 *Yr-:s9J9  
alimony 生活费;赡养费 xY'g7<})$  
All Ordinaries Index [AOI] 所有普通股指数 ,xh9,EpBk  
all risks 全险;综合险 F{"%ey">  
All Sales Record for Stock Market 《股票市场成交报告》 kN$70N7I;  
Allied Capital Resources Limited 新联财务有限公司 H0(zE *c~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f<;9q?0VF  
allocation letter 拨款信件 -KNJCcBJ  
allocation of fund 分配款项;预留款项 a ;S^<8  
allocation of profit 利润分配;溢利分配 twu6z5<!-=  
allocation warrant 拨款令 ppnj.tLz;r  
allotment 分配;配股 ,?d%&3z<a  
allotment notice 股份配售通知;配股通知 8_,ZJ9l ;  
allotment of shares 股份分配 V[xy9L[#  
allowable 可获宽免;免税的 _(z"l"l=$  
allowable business loss 可扣除的营业亏损 R]Yhuo9,&n  
allowable expenses 可扣税的支出 B7PmG f)b  
allowance 免税额;津贴;备抵;准备金 .-|O"H$  
allowance for debts 债项的免税额 7}x-({bqy  
allowance for depreciation by wear and tear 耗损折旧免税额 )ED[cYGx  
allowance for funeral expenses 殡殓费的免税额 PjP%,-@1  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >Qx#2x+  
allowance for repairs and outgoings 修葺及支出方面的免税额 2>!ykUw^O  
allowance to debtor 给债务人的津贴 ^]DWrmy  
alteration of capital 资本更改 @Hf }PBb  
alternate trustee 候补受托人 k`AJ$\=  
amalgamation 合并 Td  F<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %xfy\of+Nk  
ambit of charges 征税范围;收费范围 j&Aq^aI  
amended valuation 经修订的估值 &rd(q'Vi  
American Commodities Exchange 美国商品交易所 I>5@s;  
American Express Bank Limited 美国运通银行 \Cs<'(=  
American Stock Exchange 美国证券交易所 S }n;..{  
amortization 摊销 J9 =gv0  
amount due from banks 存放银行同业的款项 bvx:R ~E$  
amount due from banks abroad 存放海外银行同业的款项 %pp+V1FH  
amount due from holding companies 控股公司欠款 ~?&ijhZ  
amount due from local banks 存放本港银行同业的款项 G'py)C5;  
amount due to banks 银行同业的存款 w?tKL0c  
amount due to banks abroad 海外银行同业的存款 o/zCXZnw#  
amount due to holding companies 控股公司存款 X2uX+}h*tA  
amount due to local banks 本港银行同业的存款 [dJ\|=  
amount due to outport banks 外埠银行同业的存款 4r. W:}4:  
amount for note issue 发行纸币的款额 19.cf3Dh  
amount of bond 担保契据的款额 $;CC lzw  
amount of consideration 代价款额 kUUq9me&o  
amount of contribution 供款数额 #~x5}8  
amount of indebtedness 负债款额  * [5  
amount of principal of the loan 贷款本金额 tAA7  
amount of rates chargeable 应征差饷数额  5q ,  
amount of share capital 股本额 EDo@J2A  
amount of sums assured 承保款额 @(cS8%wK  
amount of variation 变动幅度 xB(:d'1|  
amount of vote 拨款数额 S2R[vB4).  
amount payable 应付款额 <n\.S  
amount receivable 应收款额 _6m3$k_[MJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @EY}iK~  
analysis 分析 QB[s8"S  
ancillary risk 附属风险 K|G $s  
annual account 周年帐目;周年帐目报表;年度决算;年结 ja;5:=8A5  
annual accounting date 年结日期 Vi#im`@  
annual allowance 每年免税额;年积金;年度津贴;年津 &XsLp&Do2  
annual balance 年度余额 lz(,;I'x  
annual disposable income 每年可动用收入 %)9]dOdOk  
annual estimates 周年预算 L)}V [j#  
annual fee 年费 x 5SQ+7  
annual general meeting 周年大会 V</T$V$  
annual growth rate 年增率;每年增长率 >u)ZT  
annual long-term supplement 长期个案每年补助金 ?Qig$  
annual pensionable emolument 可供计算退休金的年薪 )!d1<p3  
annual report 年报 s.sy7%{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9>R|k$`  
annual return 周年报表;周年申报表;每年报税表格 6EU4  
Annual Return Rules 《周年报表规则》 \vsrBM  
annual review of consumer prices 每年消费物价回顾 Qm#i"jvV  
annual roll-forward basis 逐年延展方式 Y/0O9}hf  
annual salary 年薪 j>*SJtq7  
annual statement 年度报表;年度决算表 $Jm2,Yv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6Qb)Uq3}]  
annuitant 年金受益人 u mlZ(??.  
annuity 年金 ge?-^s4M  
annuity contract 年金合约 ku;nVV  
annuity on human life 人寿年金 l,u{:JC  
antecedent debt 先前的债项 V@:=}*E  
ante-dated cheque 倒填日期支票 CLfb`rF  
anticipated expenditure 预期开支 !)3s <{k#  
anticipated net profit 预期纯利 cf'}*$[S  
anticipated revenue 预期收入 8uxFXQ  
anti-inflation measure 反通货膨胀措施 5{q/z^]  
anti-inflationary stance 反通货膨胀立场 ]7t\%_  
apparent deficit 表面赤字 z4641q5'm  
apparent financial solvency 表面偿债能力 6B/"M-YME  
apparent partner 表面合伙人 LH#LBjOZk  
application for personal assessment 个人入息课税申请书 l :Nxl  
application of fund 资金应用 [T]qm7 ?  
application to release as liquidator and to destruct the books of accounts and documents O{#Cddt:r  
申请免除清盘人职务及毁灭帐簿与文件 g u =fq\`  
appointed actuary 委任精算师 \hW73a!  
appointed auditor 委任核数师;委任审计师 eH955[fVd4  
appointed trustee 委任的受托人 Sqf.#}u<=  
appointer 委任人 KN:dm!A  
apportioned pro rata 按比例分摊 IKDjatn  
apportionment 分配;分摊 yl<$yd0Zdu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }AW)R&m  
apportionment formula 分摊方程式 3c^=<i %  
apportionment of estate duty 遗产税的分摊 -Y=c g;  
appraisal 估价;评估 d:pm|C|F  
appreciable growth 可观增长 $pfe2(8  
appreciable impact 显着影响 4sBoD=e  
appreciable increase 可观增长 5?L:8kHsH  
appreciation 增值;升值 f_h"gZWV  
appreciation against other currencies 相对其他货币升值 Z 034wn\N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]8>UII,US  
appreciation tax 增值税 'uAC oME@  
appropriation 拨款;拨用;拨付 0 a6@HwO  
appropriation account 拨款帐目 0^.4eX:E_  
Appropriation Bill 拨款法案 2{kfbm-89t  
appropriation-in-aid system 补助拨款办法 '&:x_WwVrO  
approved assets 核准资产 ,beR:60)  
approved basket stock 认可一篮子证券 ^P g YP  
approved budget 核准预算 ,XG|oo -  
approved charitable donation 认可慈善捐款 M(zY[O  
approved charitable institution 认可慈善机构 q4GW=@eD  
approved currency 核准货币;认可货币 DgT.Lku?  
approved estimates 核准预算 jjwMvf.R  
approved estimates of expenditure 核准开支预算 ]a!; `m$  
approved overseas insurer 核准海外保险人 T:%wX9W  
approved overseas trust company 核准海外信托公司 liw 9:@+V  
approved pooled investment fund 核准汇集投资基金 +'j*WVE%5  
approved provident fund scheme 认可公积金计划 gVA}?t;  
approved provision 核准拨款 tD7C7m  
approved redeemable share 核准可赎回股份 ws2 j:B  
approved regional stock 认可地区性证券 J=SB/8tQ)T  
approved retirement scheme 认可退休金计划 a-A+.7  
approved subordinated loan 核准附属贷款 s.`%ZDl@Y  
arbitrage 套戥;套汇;套利 5'c+313 lm  
arbitrageur 套戥者;套汇者 Ya&\ly /i  
arbitrary amount 临时款项 @VC9gd O/  
arrangement 措施;安排;协定 Qv0>Pf  
arrears 欠款 % r   
arrears of pay 欠付薪酬 7R<u=U  
arrears of revenue 逾期未收税款;逾期未收的帐项 RQS:h]?:l  
articles of association 组织章程;组织细则;组织章程细则 *CY6 a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 CDwIq>0j  
ascertainment of profit 确定利润 Y0X94k.u  
"Asia Clear" “亚洲结算系统” W[X!P)=w]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5?{ >9j5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _l!U[{l*d  
Asian Development Fund [ADF] 亚洲发展基金 )-?uX.E{  
Asian dollar bond 亚洲美元债券 J%f=A1Q  
Asian dollar market 亚洲美元市场 },EUcVXk  
Asian dollar rate 亚洲美元利率 y)^CDe2xU  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 />^`*e_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -=[o{r`  
asked price 沽盘;喊价;索价;卖方报价 6 ,pZRc  
assessable income 应评税入息 N<Z)b!o%u  
assessable loss 应评税亏损 7{+Io  
assessable profit 应评税利润 _ U8OIXN  
assessable value 应评税值 9Ajgfy>  
assessed profit 估定利润 $Y 4ch ko  
assessed value 经评估价值 gc2|V6(  
assessment 评税;评定;估价;评税单 Y 6<0%  
assessment number 评税编号;估价编号 u5XU`!  
assessment of additional tax 补加税评税 OU.9 #|qU  
assessment of performance 业绩评估;实绩评价 `YmI'  
Assessor 评税主任 Q0q)n=i }]  
asset price bubbles 资产价格泡沫 )' x/q  
asset-backed securities 具资产保证的证券 H&yFSz}6a  
assets accretion 资产增值 ~b$z\|Y  
assets and liabilities 资产与负债 xL39>PB  
assets betterment statement 资产递增表;资产改进表 OZC/+"\,  
assets lending 实物放款;有抵押贷款 !w#ru?L{  
assets of the company passing on the death 死者去世时转移的公司资产 ;sck+FP7w  
assets pledged as security for liabilities 用作负债抵押的资产 d%_78nOh"  
assets portfolio 资产投资组合 HDSA]{:sl  
assets price 资产价格 z@%/r~?|  
assets quality 资产质素 ~Miin   
assets realization 资产变现 {F(-s"1;xO  
assets refinancing arrangement 资产再集资安排 $O~F>.*  
assets securitization 资产证券化 K+ 7yUF8XP  
assets situated outside Hong Kong 在香港以外地方的资产 ,LW(mdIe(  
assets stripping 削减资产;拆卖资产 s9_`Wrg?  
assets value 资产值 /[nZ#zj!3  
assignee 承让人 cEdz;kbUM  
assignment 转让;转让书;转让契 *<.WL"Qhl  
assignment of interest 权益转让 Yn$>QS 4  
assignment of letters patent and trade mark 专利证书及商标转让 SD|4ybK>d  
assignment of property 物业转让;物业转让书 c5iormb"#  
assignment right 转让权 m.HX2(&\3  
assignor 转让人 -@ UN]K  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 k;K> ,$ F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z%}CB Tm  
associate member 附属会员 ]cLEuE^&  
associated body corporate 相联法人团体 ~aqT~TL_  
associated company 相联公司;联属公司 {? K|(C  
associated corporation 相联法团 D,GPn%Wqi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !4 4mT'Y  
公认会计师公会〔英国〕 #.MIW*==  
Association of Futures Exchange Brokers 香港期货经纪协会 L.T gJv43  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?HEtrX,q  
association of underwriters 承保人组织  J:~[ j  
assumption of control 接管 XC7Ty'#"KX  
assurance 担保;保险;转易;转易书 l?@MUsg+  
assurance of interest 权益的转易 " g0-u(Y  
at 19XX price 按一九XX年价格计算 O{")i;v @  
at a discount 按赔价计算;按贴水价格计算;打折扣 y?Hj %,  
at a premium 按溢价计算;按升水价格计算 5Aa31"43n  
at call 通知付款;按通知  VNr  
at constant market price 按固定市价计算 I!F}`d  
at constant price 按固定价格计算 ,Ou1!`6?t  
at cost 按成本计算 %2Xus9;k#  
at current market price 按当时市价计算;按现时市价计算 X]zCTY=l  
at current price 按当时价格计算;按现时价格计算 ')P2O\YS  
at factor cost 按要素成本计算;按生产要素成本计算 e_I; y  
at money-of-the-day price 按付款当日价格计算 0uVk$\:i  
at or better 按指定或较佳价位〔买卖指令〕 r3[t<xlFf  
at par 按面值计算;平价 r}_Lb.1]  
at sight 见票即付 |c 06ix;).  
at the close 按收市盘 kO..~@ aY  
at the opening 按开市盘 kwDh|K  
attestation 见证;见证条款 I8<Il ^  
at-the-money option 平价期权 Giy3eva2  
attorney 受权人;受托代表人 y"|K |QT  
attornment 新拥有人承认书 t`<}UWAH+  
attributable profit 可归属利润 C}(<PNT  
attributable share value 可归属股份价值 zqekkR]  
Auckland Stock Exchange 奥克兰证券交易所 ]ZR{D7.?  
auction 拍卖 o;M.Rt\A  
auctioneer 拍卖商 |n|U;|'^  
audit 审计;核数 -!'Oy%a#  
Audit Commission 审计署 V_+}^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F.~n  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 )){PBT}t]  
audit review 帐目审查 &jXca|wAR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 629~Uc6]  
audited account 审计帐目;经审计的帐目 9atjK4+o  
audited annual account 经审计的周年帐目 xecieC  
audited balance sheet 经审计的资产负债表 jy\W_CT  
auditor 核数师;核数主任;审计师 p|FlWR'mA  
auditor's certificate 核数师证明书;审计师证明书 Eu`2w%qz  
auditor's report 核数师报告;审计师报告 2y9:'c|  
Aussie bond 澳元债券 cS"f  
austerity budget 紧缩预算 iXUWIgr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^f^-.X  
Australia All Ordinaries Index 澳洲所有普通股票指数 KAj"p9hq+k  
Australian Dollar [AUD] 澳元 _Hz~HoNU  
Australian Options Market 澳大利亚期权市场 ? -v  
Australian Securities Commission 澳洲证券事务监察委员会 3iu!6lC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L\/u}]dPQ  
Australian Stock Exchange 澳大利亚证券交易所 SWNU1x{,c\  
Austrian Schilling [ATS] 奥地利先令 Fe_::NVvk  
authentication 认证;鉴证 L?=#*4t  
authority to purchase 委托购买证;委购书 {f`lSu  
authorization 认可;核准;授权;授权书 _L&n&y1+%  
authorization by direction 指示授权 IZ4W_NN  
authorization by instruction 指令授权 eW\?eq+ `A  
authorization by warrant 令状授权 Ph(]?MG\_  
authorization of unit trust 单位信托的认可 XysFwi  
authorized agent 指定代理人 bDciZ7[b  
authorized capital 法定资本 2gQY8h8  
authorized clerk 出市员 yPf?"W  
authorized dealer 认可交易商 MuDFdbtR  
authorized financial institution 认可财务机构 ^?$D.^g  
authorized fund 认可基金 & cM u/}  
authorized fund house 获授权的基金公司;认可基金公司 c8^+^.=pX  
authorized institution 认可机构 tyc8{t#Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 WW@JVZxK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (w5u*hx  
authorized insurer 获授权保险人;获认可承保人 |Hx%f  
authorized investment 特准投资项目 =8$|_  
authorized person 获授权人 m.1LxM$8  
authorized representative 获授权代表 5xh!f%6  
authorized share capital 法定股本 D+| K%_Qq  
automated quotation system 自动报价系统 HBt|}uZ?6i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G"G{AS  
自动交易系统〔香港期货交易所有限公司〕 SL[rn<x|  
automatic adjustment mechanism 自动调整机制 _v1bTg"?  
automatic adjustment system 自动调整系统 -rE eKt  
Automatic Clearing House 自动票据交换所 Zij"/gx\  
automatic exchange rates accumulation system 自动化汇率累集系统 7!O^;]+,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Nc G,0K  
automatic teller machine [ATM] 自动柜员机 KotPV  
autopay 自动转帐 +90u!r^v  
available assets 可用资产 Ak xH  
available fiscal reserve 现存财政储备 E)KB@f<g*  
available profit 可用利润 f:_=5e +  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #^5a\XJb  
average 平均;平均数;海损 :~\LOKf  
average basic salary 平均基本薪金 n?y'c^  
average consumer expenditure 平均消费开支;一般消费开支 ^c/mj9M#C  
average cost 平均成本 B1|?RfCe  
average cost of land production 增辟土地平均成本 y<O@rD8iA  
average daily turnover 平均每日成交额 8B}'\e4i  
average daily wage rate 平均每日工资率 ?"()>PJx  
average expenditure pattern 平均开支模式 X}3P1.n:  
average growth rate 平均增长率 ]WTf< W<  
average net fixed assets 固定资产平均净值 ]O6KKz  
average of relatives 相对价格平均数 x7vq?fP0n  
average price 平均价格 XxmJP5  
average propensity to consume 平均消费倾向;一般消费倾向 /yLzDCKn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 aXRv}WO$>k  
average rate 平均率 +n@f'a">  
average revenue 平均收入;平均收益 JzHqNUn*M  
average stock 平均库存;平均存货 Z1VC5* K  
average yearly rent 平均年租 Gh2#-~|cB  
avoidance of double taxation 避免双重课税 %GM>u2baw  
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 pNP_f:A|  
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