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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: ^C'0Y.H S  
A share A股;甲类股份 a)ry}E =f  
abatement of tax 减税;减扣免税额 ]7Vg9&1`  
ABN AMRO Bank N.V. 荷兰银行 ;9OhK71}  
above-the-line expenditure 线上项目支出;经常预算支出 TC/c5:)]  
above-the-line receipt 线上项目收入;经常预算收入 A_9^S!  
ABSA Asia Limited 南非联合亚洲有限公司 ]S&ki}i&  
absolute change 绝对数值变更 Su,:f_If,  
absolute expenditure 实际开支 !-7n69:G  
absolute guideline figure 绝对准则数字 i WD|F-  
absolute interest 绝对权益 Z,#H\1v3lB  
absolute order of discharge 绝对破产解除令 cp(qaa  
absolute profit margin 绝对利润幅度 \PE;R.v_:  
absolute value 实值;绝对值 HCN/|z1Xq  
absolutely vested interest 绝对既得权益 *z VN6wG{  
absorbed cost 已吸收成本;已分摊成本 Ll|_Wd.K,  
absorption 吸收;分摊;合并 `?Q p>t  
absorption rate 吸收率;摊配率;分摊率 (|^m9v0:  
ACB Finance Limited 亚洲商业财务有限公司 b&F9<XLqq  
acceptable form of reciprocity 合理的互惠条件 &kIeW;X  
acceptable rate 适当利率;适当汇率 VGQ~~U7}@  
acceptance agreement 承兑协议 @Iz]:@\cJ  
acceptance for honour 参加承兑 uTR^K=Ve  
acceptor 承兑人;接受人;受票人 QnVr)4"  
acceptor for honour 参加承兑人 l@B9}Icq  
accident insurance 意外保险 V,_m>$Mo  
Accident Insurance Association of Hong Kong 香港意外保险公会 DD$> 3`  
accident insurance scheme 意外保险计划 W\kli';jyC  
accident year basis 意外年度基准 y,nmPX?]n  
accommodation 通融;贷款 ;_(f(8BO   
accommodation bill 通融票据;空头票据 +>q#eUS)  
accommodation party 汇票代发人 mcez3gH  
account balance 帐户余额;帐户结余  JaY"Wfc  
account book 帐簿 geR+v+B,  
account collected in advance 预收款项 Y}c/wF7o  
account current book 往来帐簿 hU#e\L 7  
account of after-acquired property 事后取得的财产报告 h`|04Q  
account of defaulter 拖欠帐目 ]j*2PSJG  
account payable 应付帐款 Lg7A[\c ~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 EhHxB fAQ  
account receivable 应收帐款 en< $.aY  
account receivable report 应收帐款报表 \2s`mCY  
account statement 结单;帐单;会计财务报表 [Iks8ZWr_  
account title 帐户名称;会计科目 "O jAhKfG  
accountant's report 会计师报告 *XTd9E^tXq  
Accountant's Report Rules 会计师报告规则 sFFQ]ST2p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |EE1S{!24m  
Accounting Arrangements 《会计安排》 6^Wep- $  
accounting basis 会计基础 &|>~7(  
accounting by Official Receiver 破产管理署署长呈交的帐目 GF ux?8A:%  
Accounting Circular 《会计通告》 |HK:\)L%  
accounting class 会计类别 ZUQ _u  
accounting date 记帐日期;会计结算日期 >Wr%usNxc  
accounting for money 款项核算 d<a|dwAeh  
Accounting Officer 会计主任 O{LCHtN  
accounting period 会计报告期;会计期 '}_r/l]K  
accounting policy 会计政策;会计方针 Z0Z6a Zeb  
accounting practice 会计惯例 Xi&J%N'  
accounting principle 会计准则 W*C~Xba<  
accounting record 会计记录 I$7eiW @  
accounting report 会计报告 +& r!%j7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OjUPvR2 0  
Accounting Society of China 中国会计学会 {z FME41>g  
accounting statement 会计报表 p u(mHB  
accounting system 会计制度;会计系统 F^O83[S  
accounting transaction 会计事项;帐务交易 ~ 29p|X<  
accounting treatment 会计处理 !&VfOx:PN  
accounting year 会计年度 8?+|4:#=*J  
accretion 增值;添加 .Fn|Okn^gr  
accrual 应计项目;应累算数目 hk~/W}sI  
accrual basis 应计制;权责发生制 B?VTIq>  
accrual basis accounting 应计制会计;权责发生制会计 WkTJ M  
accrue 应累算;应计 `$T$483/  
accrued benefit 应累算利益 I'uwJy_I\  
accrued charges 应计费用 Z4] n<~o  
accrued cumulative preference share dividend 应累算的累积优先股股息 }g}Eh>U  
accrued expenses 应累算费用 !a@)6or  
accrued interest payable 应付利息;应计未付利息 [C "\]LiX  
accrued interest receivable 应收利息;应计未收利息 w"^h<]b  
accrued right 累算权益 W'[V$*  
accruing profit 应累算的利润 'h*jL@%TT  
accumulated fiscal reserve 累积财政储备 p>B2bv+L  
accumulated profit 累积利润;滚存溢利 8 t5kou]h  
accumulated reserve 累积储备 11=$] K>  
accumulation of surplus income 累积收益盈余 'X?xn@?  
acquired assets 既得资产 jo`ZuN{  
acquisition 收购;购置;取得 $m4-^=  
acquisition cost 购置成本 x)::^'74  
acquisition expenses 购置费用 g@`i7qN  
acquisition of 100% interest 收购全部股权 c5YPV"X  
acquisition of control 取得控制权 Q7s@,c!m_  
acquisition of fixed assets 购置固定资产 Lzq/^&sc(  
acquisition of shell “买壳” II\&)_S.4  
acquisition price 收购价 =c[tHf  
act of God 天灾 Y9+_MxC"  
acting partner 执事合伙人 S0,\{j  
active market 买卖活跃的市场;交投畅旺的市场;旺市 HxG8 'G  
active partner 积极参与的合伙人 R?xb1yc7_  
active trading 交投活跃 `S {&gl  
actual circulation 实际流通 `geHSx_  
actual cost 实际成本 ]\78(_o.zz  
actual expenditure 实际开支;实际支出 rJ!cma  
actual income 实际入息;实际收入;实际收益 Z3`EXs  
actual market 现货市场 UnhVppnex  
actual price 现货价;实际价格 tEhg',2t(  
actual profit 实际利润 ,EB}IG ]  
actual quotation 实盘;实际价位;实际报价 z5>I9R^q;  
actual year basis 按实际年度计算 H71sxek3  
actuals 实货 Wc3z7xK1@  
actuarial investigation 精算调查 HK@ij,px  
actuarial principle 精算原则 .Bm%  
actuarial report 精算师报告 "j^i6RS  
Actuarial Society of Hong Kong 香港精算学会 ( ay AP  
actuarial valuation 精算师估值 [?!I*=*b  
actuary 精算师 6}4})B2  
ad referendum agreement 暂定协议;有待覆核的协定 DP ? d C`  
ad valorem duty 从价税;按值征税 Wq1>Bj$J8  
ad valorem duty system 从价税制 `3+i.wR  
ad valorem fee 从价费 }47h0 i  
ad valorem tariff 从价关税 nr!N%Hi  
additional allowance 额外免税额 Ed9Uw 7  
additional amount for unexpired risk 未过期风险的额外款额 cw Obq\  
additional assessable profit 补加应评税利润 2{OR#v~  
additional assessment 补加评税 % Y^J''  
additional commitment 额外承担 [{x}# oRSE  
additional commitment vote 额外承担拨款 CKsVs.:u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,erw(7}'.  
additional dependent parent allowance 供养父母额外免税额 t'qYM5  
additional provision 额外拨款 ,lyW'<~gA  
additional stamp duty 附加印花税 `9~ %6N?7#  
additional tax 补加税罚款;补加税款 GtA`0B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8Lo#{`  
adjudged bankrupt 被裁定破产 8t-GsjHb  
adjudicated bankrupt 裁定破产人 7},A. q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Z~5) )5Ye;  
adjudication of bankruptcy 裁定破产;宣告破产 K@D\5s|1|  
adjudication of insolvency 裁定无力偿还债务 +a1x;  
adjusted actual 经调整的实数;调整后的实数 \/a6h   
adjusted current assets 经调整的流动资产;调整后的流动资产 +{J8,^z#  
adjusted figure 经调整的数字;调整后的数额 7u):J  
adjusted liabilities 经调整的负债;调整后的负债 Swi# ^i  
adjusted loss 经调整的亏损;调整后的亏损 d$dy6{/YD  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 -fR :W{u  
adjusted profit 经调整的利润;调整后的利润 ]-fkmnmWX  
adjusted surplus 经调整的盈余额;调整后的盈余额 YG p+[|'  
adjusted value 经调整的价值;调整后的价值 JAPr[O&  
adjustment 调整;修订;理算〔保险〕 :{lwz#9V  
adjustment centre 调剂中心 rqdwQ  
adjustment lag 调整过程的时间差距;调整时差 i|YS>Pw~j  
adjustment mechanism 调整机制 E~'mxx~i  
adjustment of loss 亏损调整 TJ|Jv8j<s  
adjustment process 调整过程;调整程序 8.E"[QktZ  
adjustment range 调整幅度 #(8|9  
administered exchange rate 受管制汇率 v3tJtb^'!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @f!X%)\;x  
administration expenses 行政费用 <n"BPXF~  
administration fee 手续费;行政费 +6m.f,14q  
administration in bankruptcy 破产管理 bz>X~   
administration order 遗产管理令 JKfG/z|  
administrator 管理人;遗产管理人 P]E-Wp'p  
administrator of the estate 遗产管理人 I.2J-pu}  
admission of debt 债项承认书 EE/mxN(<  
admission of proof 接纳债权证明 !3ggQG!e  
advance 放贷款项;垫付款项;预支款项;预付款项 4w4B\Na>l  
advance account 暂支帐目;预付款帐户 gEA SYIQ  
advance compensation 预付补偿金 cNs'GfD}  
advance from shareholder 股东垫款 9>""xt  
advance pending reimbursement 预支以待日后付还 2ZH+fV?.  
advanced economy 先进经济体系 6% D9;-N)  
advancement 预付;预付财产 2_o#Gx'  
advances warrant 垫款令 Bf_$BCyGW  
advancing 贷出 {h<D/:^v  
adverse balance 逆差 B5e9'X^ [  
adverse exchange 逆汇 s0kp(t!fiu  
advertisement addressed to shareholders 在报章刊登的致股东通告 Mf}M/Fh  
advice for collection 托收通知书 i;[y!U  
advice of drawing 提款通知书;汇票通知书 YFKE>+  
advice of payment 付款通知 azcPeAe  
Advisory Committee [Securities and Futures Commission] 1+o]+Jz|  
谘询委员会〔证券及期货事务监察委员会〕 I7f ^2  
Advisory Committee on Diversification 经济多元化谘询委员会 !_S>ER  
affidavit 誓章;遗产申报誓章 ~5 ^Jv m  
affidavit of no receipt 述明无收款的誓章 |s|}u`(@9  
affiliate 联号;联营公司;附属公司 |"H 2'L$  
affiliated company 附属公司;联号;联营公司 |(7}0]BP0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6CJMQi,kn  
affordability 负担能力 rS8a/d~;0  
African Development Bank [AfDB] 非洲开发银行 DE?v'7cmA  
after-acquired property 事后取得的财产 4<s.|W`  
after-hours dealing 市后交易 n|`3d~9$&  
after-tax profit 税后盈利;税后利润;税后溢利 \-<BUG]=  
agency agreement 代理协议 GK?ual1  
agency expenses 代理机构的开支 U"oNJ8&%|  
agency fee 代理费 [ oWkd_dK  
Agency Law 《代理法》 "LyD  
agent 代理人;承销人 MvVpp;bd  
agent of company 公司代理人 "S#F I  
agent's fee 代理人费;经纪费 VYyija:  
aggregate 总计;总数;总体数字 v=`yfCX-qX  
aggregate amount 总款额;总额 pO]gf$  
aggregate assets and liabilities 总体资产与负债 yNu_>!Cp5  
aggregate at constant price 按固定价格计算的总体数字 OvdT* g=8*  
aggregate demand 总需求 :_{8amO  
aggregate gross position 总持仓量 d@%"B($nR  
aggregate limit 总限额 %>_[b,  
aggregate of salaries tax 合计薪俸税 jX53 owZ  
aggregate performance 总体表现;总体业绩 -[>de! T3$  
aggregate supply 总体供应 :qYp%Ub  
aggregate surplus 总盈余 Z\0Rw>#  
aggregate total 整体总额 ul{x|R  
aggregate value 总值;合计价值 i1iP'`r  
aggregated basis 合计基准 D0. )%  
aggregated net chargeable income 合计应课税入息实额 _ _Of0<  
aggregation 合并计算;合计;总和  vSzpx  
aggregation of incomes of husband and wife 夫妇入息合并计算 jnH\}IB  
aggregation of property 财产的总和 {>&~kM@  
agio 差价;贴水 7Q 3!= b  
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》 Q=~"xB8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment '3.\+^3  
《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》 |Q?h"5i"(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "CJVtO  
《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》 Z:4/lx7Bq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _k84#E0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0RR|!zEu  
agreement for a settlement 授产协议 9u=A:n\  
agreement for assignment 转让协议 T^bA O-d#  
agreement for sale 售卖协议;买卖协议 ldv@C6+J  
agreement for sale and purchase 买卖协议 L3&Ys3-h  
agreement for the payment of interest 支付利息协议 )XI[hVUA  
agreement for the repayment of money 还款协议 X1o",,N^M  
agreement of reinsurance 再保险协议 7*:zN  
Agricultural Bank of China 中国农业银行 ]8$8QQc<<5  
air passenger departure tax 飞机乘客离境税 ;\MWxh,K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XqH@3Ehk  
airport tax 机场税 ^W |YE72Y  
alcohol duty 酒精税 kUT2/3Vi  
alienation 让与;让渡;转让 X2w)J?pv  
alimony 生活费;赡养费 X+vKY  
All Ordinaries Index [AOI] 所有普通股指数 I8H3*DE  
all risks 全险;综合险 ^z,3#gK  
All Sales Record for Stock Market 《股票市场成交报告》 uU  d"l,V  
Allied Capital Resources Limited 新联财务有限公司 rxCzPF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N:j 7J  
allocation letter 拨款信件 :;?$5h*|`  
allocation of fund 分配款项;预留款项 ?d')#WnC  
allocation of profit 利润分配;溢利分配 +NlnK6T/  
allocation warrant 拨款令 F>;Wbk&[|  
allotment 分配;配股 8PI%Z6  
allotment notice 股份配售通知;配股通知 d)%WaM%V  
allotment of shares 股份分配 SX4*804a_  
allowable 可获宽免;免税的 4,RPidv%O  
allowable business loss 可扣除的营业亏损 Ds1h18  
allowable expenses 可扣税的支出 *P mZqe  
allowance 免税额;津贴;备抵;准备金 fRp]  
allowance for debts 债项的免税额 I{Du/"r#  
allowance for depreciation by wear and tear 耗损折旧免税额 n,I3\l9  
allowance for funeral expenses 殡殓费的免税额 .Rr^AGA4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $b8[/],  
allowance for repairs and outgoings 修葺及支出方面的免税额 emSq{A  
allowance to debtor 给债务人的津贴 fk*(8@u>  
alteration of capital 资本更改 -L2.cN_  
alternate trustee 候补受托人 !Ko2yn}6l  
amalgamation 合并 3(YvqPp&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qs4jUm  
ambit of charges 征税范围;收费范围 ) f?I{  
amended valuation 经修订的估值 !gh8 Qs  
American Commodities Exchange 美国商品交易所 r$jWjb  
American Express Bank Limited 美国运通银行 R%r bysP  
American Stock Exchange 美国证券交易所 WfPb7T  
amortization 摊销 =m.Nm-g  
amount due from banks 存放银行同业的款项 >$Y/B=e  
amount due from banks abroad 存放海外银行同业的款项 ;zCUx*{  
amount due from holding companies 控股公司欠款 VcjbRpTy&  
amount due from local banks 存放本港银行同业的款项 Q14zc0N  
amount due to banks 银行同业的存款 eORXyh\K  
amount due to banks abroad 海外银行同业的存款 k1&9 bgI  
amount due to holding companies 控股公司存款 `46~j  
amount due to local banks 本港银行同业的存款 g`fG84  
amount due to outport banks 外埠银行同业的存款 Ni~IY# '  
amount for note issue 发行纸币的款额 dsTX?E<R  
amount of bond 担保契据的款额 G e;67  
amount of consideration 代价款额 }'[>~&/"  
amount of contribution 供款数额 bY_'B5$.^2  
amount of indebtedness 负债款额 C'R9Nn'  
amount of principal of the loan 贷款本金额 ]b- 2:M  
amount of rates chargeable 应征差饷数额 =v2 |QuS$  
amount of share capital 股本额 2|pTw5z~  
amount of sums assured 承保款额 -wU]L5uP  
amount of variation 变动幅度 (/y8KG 3  
amount of vote 拨款数额 .Fb#j+Lq  
amount payable 应付款额 J8i;E 4R  
amount receivable 应收款额 vQWmHv\P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i)#-VOhX)  
analysis 分析 v h,(]t  
ancillary risk 附属风险 C% -Tw]T$_  
annual account 周年帐目;周年帐目报表;年度决算;年结 v l"8Oi*r^  
annual accounting date 年结日期 GRZz@bAO?$  
annual allowance 每年免税额;年积金;年度津贴;年津 \`Hp/D1  
annual balance 年度余额 ?N kKDvv  
annual disposable income 每年可动用收入 yan^\)HZ  
annual estimates 周年预算 x*OdMr\n8?  
annual fee 年费 Eq-+g1a  
annual general meeting 周年大会 <':h/ d  
annual growth rate 年增率;每年增长率 Q2 q~m8(  
annual long-term supplement 长期个案每年补助金 e5_Hmuk|  
annual pensionable emolument 可供计算退休金的年薪 4`O[U#?  
annual report 年报 w>W#cTt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 20Zxv!  
annual return 周年报表;周年申报表;每年报税表格 <AgB"y@  
Annual Return Rules 《周年报表规则》 M}] *j  
annual review of consumer prices 每年消费物价回顾 Ow 0>qzTg  
annual roll-forward basis 逐年延展方式 ~J\qkQ  
annual salary 年薪 _8G w Mj  
annual statement 年度报表;年度决算表 Y?^liI`#  
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 o3 0C\  
annuitant 年金受益人 Jr!^9i2j'  
annuity 年金 t:wBh'K~R8  
annuity contract 年金合约 h'y"`k -  
annuity on human life 人寿年金 yr\ClIU  
antecedent debt 先前的债项 Vh-8pF t  
ante-dated cheque 倒填日期支票 HT<p=o'$Z  
anticipated expenditure 预期开支 x`E<]z*w}  
anticipated net profit 预期纯利 mTe3%( LD  
anticipated revenue 预期收入 `gSMb UgF  
anti-inflation measure 反通货膨胀措施 }rQQe:{]B  
anti-inflationary stance 反通货膨胀立场 6 Bq_<3P_  
apparent deficit 表面赤字 5CK+\MK  
apparent financial solvency 表面偿债能力 A f'&, 1=q  
apparent partner 表面合伙人 sL@\,]Y  
application for personal assessment 个人入息课税申请书 SZGR9/* ^  
application of fund 资金应用 BX_yC=S  
application to release as liquidator and to destruct the books of accounts and documents |>Q>d8|k  
申请免除清盘人职务及毁灭帐簿与文件 ]zx%"SUM  
appointed actuary 委任精算师 h@RpS8!Bi  
appointed auditor 委任核数师;委任审计师 ^ITF*  
appointed trustee 委任的受托人 Sk{skvd;  
appointer 委任人 rHKO13WF  
apportioned pro rata 按比例分摊 d(IJ-qJ N  
apportionment 分配;分摊 bi8_5I[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qU26i"GHp  
apportionment formula 分摊方程式 v_KO xV:<`  
apportionment of estate duty 遗产税的分摊 _[rFnyC+0V  
appraisal 估价;评估 ebA95v`Vms  
appreciable growth 可观增长 $+j1^  
appreciable impact 显着影响 !Yof%%m$;  
appreciable increase 可观增长 ;nSF\X(;{  
appreciation 增值;升值 XFWpHe_ L  
appreciation against other currencies 相对其他货币升值 $;5Q mKQ'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tW/k  
appreciation tax 增值税 1 Uup.(  
appropriation 拨款;拨用;拨付 *}2L4]  
appropriation account 拨款帐目 X]y:uD{  
Appropriation Bill 拨款法案 vW?\bH7}I  
appropriation-in-aid system 补助拨款办法 kZe<<iv  
approved assets 核准资产 puPI ^6y%  
approved basket stock 认可一篮子证券 97liSd  
approved budget 核准预算 dWz?`B{'  
approved charitable donation 认可慈善捐款 [}szM^  
approved charitable institution 认可慈善机构 jPSVVOG  
approved currency 核准货币;认可货币 \2@J^O1,  
approved estimates 核准预算 .wNXvnWr  
approved estimates of expenditure 核准开支预算 pU_3Z3CeE  
approved overseas insurer 核准海外保险人 >YI Vi4''  
approved overseas trust company 核准海外信托公司 !Cgj >=  
approved pooled investment fund 核准汇集投资基金 um%_kX  
approved provident fund scheme 认可公积金计划 5L3+KkX@  
approved provision 核准拨款 ^PEw#.WG  
approved redeemable share 核准可赎回股份 "Z&.m..gc  
approved regional stock 认可地区性证券 v,i|:;G  
approved retirement scheme 认可退休金计划 4jXo5SkEJ  
approved subordinated loan 核准附属贷款 & /8Tth86  
arbitrage 套戥;套汇;套利 40?RiwwD  
arbitrageur 套戥者;套汇者 _(-jk4 L  
arbitrary amount 临时款项 PC9,;T&7_  
arrangement 措施;安排;协定 ~| j  eNT  
arrears 欠款 Q:b0M11QR  
arrears of pay 欠付薪酬 qfsPX6]  
arrears of revenue 逾期未收税款;逾期未收的帐项 d+,!>.<3  
articles of association 组织章程;组织细则;组织章程细则 "3^tVX%$\[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9FDu{4:  
ascertainment of profit 确定利润 1AAyzAP9`  
"Asia Clear" “亚洲结算系统” i#-v4g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vM/*S 6[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z3]I^i FI  
Asian Development Fund [ADF] 亚洲发展基金 9gg{i6  
Asian dollar bond 亚洲美元债券 8>YF}\D V  
Asian dollar market 亚洲美元市场 1<ag=D`F_"  
Asian dollar rate 亚洲美元利率 ^+x?@$rq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^fsMfB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l.@1]4.  
asked price 沽盘;喊价;索价;卖方报价 %o8o~B|{.U  
assessable income 应评税入息 6x^$W ]R  
assessable loss 应评税亏损 =TD`Pet  
assessable profit 应评税利润 Z:9Q~}x8  
assessable value 应评税值 vH+g*A0S<  
assessed profit 估定利润 tA#Pc6zBuC  
assessed value 经评估价值 :|;@FkQ  
assessment 评税;评定;估价;评税单 ^}+\52w  
assessment number 评税编号;估价编号 >._d2.Q'  
assessment of additional tax 补加税评税 Uxjc&o  
assessment of performance 业绩评估;实绩评价 -leX|U}k  
Assessor 评税主任 SES.&e|!6  
asset price bubbles 资产价格泡沫 ?4':~;~  
asset-backed securities 具资产保证的证券 CyIlv0fd}  
assets accretion 资产增值 FMdu30JV  
assets and liabilities 资产与负债 ! AwMD  
assets betterment statement 资产递增表;资产改进表 -PV1x1|  
assets lending 实物放款;有抵押贷款 x*Z'i<;B  
assets of the company passing on the death 死者去世时转移的公司资产 )9H5'Wh#  
assets pledged as security for liabilities 用作负债抵押的资产 Z1 Nep !  
assets portfolio 资产投资组合 u ON(LavB  
assets price 资产价格 r,;ca6>5H  
assets quality 资产质素 DMUirA;  
assets realization 资产变现 D;+/ bll7  
assets refinancing arrangement 资产再集资安排 V|u2(*  
assets securitization 资产证券化 M FIb-*wT  
assets situated outside Hong Kong 在香港以外地方的资产 ~A>fB2.pM  
assets stripping 削减资产;拆卖资产 D1rVgM  
assets value 资产值 jz8u'y[n7  
assignee 承让人 :u4|6?  
assignment 转让;转让书;转让契 * BM|luYL  
assignment of interest 权益转让 vX:}tir[  
assignment of letters patent and trade mark 专利证书及商标转让 9[qOfIny  
assignment of property 物业转让;物业转让书 m[}P  
assignment right 转让权 v_XN).f;  
assignor 转让人 kk78*s {6  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 v +4v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2W+~{3[#  
associate member 附属会员 vzS b(  
associated body corporate 相联法人团体  rDFrreQP  
associated company 相联公司;联属公司 ( eKgc  
associated corporation 相联法团 aMI;; iL^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dgP e H8_  
公认会计师公会〔英国〕 ;g0s1nz  
Association of Futures Exchange Brokers 香港期货经纪协会 +@ChZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %"`p&aE:  
association of underwriters 承保人组织 7wj2-BWa  
assumption of control 接管 +JErc)%  
assurance 担保;保险;转易;转易书 =7V4{|ESfy  
assurance of interest 权益的转易 SrKitSG  
at 19XX price 按一九XX年价格计算 {N~mDUoJ|  
at a discount 按赔价计算;按贴水价格计算;打折扣 TKnWhB/J  
at a premium 按溢价计算;按升水价格计算 LtRRX@qJw  
at call 通知付款;按通知 m%L!eR  
at constant market price 按固定市价计算 SRfh{u  
at constant price 按固定价格计算 m]?Z_*1  
at cost 按成本计算 9\"\7S/Z  
at current market price 按当时市价计算;按现时市价计算 btg= # u  
at current price 按当时价格计算;按现时价格计算 b d 1^  
at factor cost 按要素成本计算;按生产要素成本计算 }{F)Ren  
at money-of-the-day price 按付款当日价格计算 Pk;w.)kT  
at or better 按指定或较佳价位〔买卖指令〕 CFFb>d  
at par 按面值计算;平价 `ArUoYb B  
at sight 见票即付 ;VLDXvGd  
at the close 按收市盘 cH&)Iz`f  
at the opening 按开市盘 9p8ajlYg,  
attestation 见证;见证条款 d&^b=d FDu  
at-the-money option 平价期权 P8m0]T.&x  
attorney 受权人;受托代表人 e=9/3?El  
attornment 新拥有人承认书 Ke4oLF2  
attributable profit 可归属利润 oB 1Qw'J w  
attributable share value 可归属股份价值 w>2lG3H<  
Auckland Stock Exchange 奥克兰证券交易所 ]y {tMC  
auction 拍卖 !l*A3qA  
auctioneer 拍卖商 ,g?ny<#o  
audit 审计;核数 M@TG7M7Os  
Audit Commission 审计署 d~8U1}dP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =>'8<"M5z  
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〕 `sm Cfh}j6  
audit review 帐目审查 9(]_so24,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cB,^?djJ3  
audited account 审计帐目;经审计的帐目 *fm?"0M5  
audited annual account 经审计的周年帐目 Fbo"Csn_  
audited balance sheet 经审计的资产负债表 *z[vp2 TN  
auditor 核数师;核数主任;审计师 9i\}^ s2  
auditor's certificate 核数师证明书;审计师证明书 Kyh6QA^  
auditor's report 核数师报告;审计师报告 ]-t )wGr  
Aussie bond 澳元债券 _YX% M|#  
austerity budget 紧缩预算 04U|Frc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }tt%J[  
Australia All Ordinaries Index 澳洲所有普通股票指数 1 fcV&qHR  
Australian Dollar [AUD] 澳元 l-w4E"n3  
Australian Options Market 澳大利亚期权市场 h.tj8O1  
Australian Securities Commission 澳洲证券事务监察委员会 tEL;,1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L<V20d9  
Australian Stock Exchange 澳大利亚证券交易所 b=Nsz$[  
Austrian Schilling [ATS] 奥地利先令 !5dn7Wuj  
authentication 认证;鉴证 L9/'zhiZBx  
authority to purchase 委托购买证;委购书 )FwOg;=3M"  
authorization 认可;核准;授权;授权书 9we];RYK  
authorization by direction 指示授权 w5z]=dN  
authorization by instruction 指令授权 mRx `G(u:v  
authorization by warrant 令状授权 b_Y+XXb<  
authorization of unit trust 单位信托的认可 9SeGkwec?$  
authorized agent 指定代理人 (`4&h%g  
authorized capital 法定资本 cP tDIc,  
authorized clerk 出市员 =+X*$'<J  
authorized dealer 认可交易商 wA{) 9.  
authorized financial institution 认可财务机构 @ fMlbJq  
authorized fund 认可基金 vE9"1M  
authorized fund house 获授权的基金公司;认可基金公司 _A]jiPq  
authorized institution 认可机构 ANPG3^w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f #h0O3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eQQVfEvS  
authorized insurer 获授权保险人;获认可承保人 8GxT!  
authorized investment 特准投资项目 tgBA(2/Co  
authorized person 获授权人 }|h-=T '  
authorized representative 获授权代表 m:Rx<E E  
authorized share capital 法定股本 7eq.UyUxs  
automated quotation system 自动报价系统 3wN4kltt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "a(R>PV%  
自动交易系统〔香港期货交易所有限公司〕 ^Whc<>|  
automatic adjustment mechanism 自动调整机制 jEKa9rt  
automatic adjustment system 自动调整系统 0(&uH0x  
Automatic Clearing House 自动票据交换所 5M\0t\uEn  
automatic exchange rates accumulation system 自动化汇率累集系统 Mxz X@GBX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,~;`@  
automatic teller machine [ATM] 自动柜员机 5%S5*c6BD  
autopay 自动转帐 NZ`6iK-V_  
available assets 可用资产 ip'v<%,Q3"  
available fiscal reserve 现存财政储备 TJ>YJ D  
available profit 可用利润 kk126?V]_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w32F?78]  
average 平均;平均数;海损 AkjoD7.*  
average basic salary 平均基本薪金 h1>.w pr  
average consumer expenditure 平均消费开支;一般消费开支 ,=!s;+lu{  
average cost 平均成本 ZHen:  
average cost of land production 增辟土地平均成本 zX=%BL?  
average daily turnover 平均每日成交额 :8n?G  
average daily wage rate 平均每日工资率 y~_x  
average expenditure pattern 平均开支模式 ?_pd#W=!  
average growth rate 平均增长率 ,hK =x  
average net fixed assets 固定资产平均净值 mp3Dc  
average of relatives 相对价格平均数 7TAoWD3  
average price 平均价格 a w~a /T:  
average propensity to consume 平均消费倾向;一般消费倾向 FIn)O-<  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $.DD^ "9  
average rate 平均率 RW>F %P  
average revenue 平均收入;平均收益 m$Tt y[0  
average stock 平均库存;平均存货 /XRgsF  
average yearly rent 平均年租 qyyLU@hd  
avoidance of double taxation 避免双重课税 i_6wD  
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 }xrrHp  
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