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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: eQuw uT  
A share A股;甲类股份 q<3La(^/  
abatement of tax 减税;减扣免税额 }Ecv6&G  
ABN AMRO Bank N.V. 荷兰银行 S~:uOm2t\  
above-the-line expenditure 线上项目支出;经常预算支出 ^|Z'}p|&  
above-the-line receipt 线上项目收入;经常预算收入 _<f%== I'  
ABSA Asia Limited 南非联合亚洲有限公司 [4#HuO@h  
absolute change 绝对数值变更 >;9g`d  
absolute expenditure 实际开支 #$W5)6ch  
absolute guideline figure 绝对准则数字 1"CWEL`i  
absolute interest 绝对权益 ?rOj?J9  
absolute order of discharge 绝对破产解除令 05H:ZrUV  
absolute profit margin 绝对利润幅度 2+y wy^  
absolute value 实值;绝对值 nmiJ2edx  
absolutely vested interest 绝对既得权益 ;MGm,F,o  
absorbed cost 已吸收成本;已分摊成本 H_f8/H  
absorption 吸收;分摊;合并 BGi'UL,  
absorption rate 吸收率;摊配率;分摊率 p7> 9 m  
ACB Finance Limited 亚洲商业财务有限公司 z$^wCd:  
acceptable form of reciprocity 合理的互惠条件 2o(O`;z  
acceptable rate 适当利率;适当汇率 <J%Z?3@ T  
acceptance agreement 承兑协议 Kkq-x'gt^  
acceptance for honour 参加承兑 Y$v d@Q  
acceptor 承兑人;接受人;受票人 h^rG5Q  
acceptor for honour 参加承兑人 @cIYS%iZ  
accident insurance 意外保险 (.=Y_g.  
Accident Insurance Association of Hong Kong 香港意外保险公会 >8{w0hh;  
accident insurance scheme 意外保险计划 ~"%'(j_4  
accident year basis 意外年度基准 ;N.dzH2yA  
accommodation 通融;贷款 ggPGKY-b=  
accommodation bill 通融票据;空头票据 \h'7[vkr  
accommodation party 汇票代发人 =b*GV6b  
account balance 帐户余额;帐户结余 jo&j<3i  
account book 帐簿 &v0]{)PO  
account collected in advance 预收款项 < xeB9  
account current book 往来帐簿 )T9Cv8  
account of after-acquired property 事后取得的财产报告 ~/A2 :}Cp=  
account of defaulter 拖欠帐目 wowf 1j-  
account payable 应付帐款 >QYx9`x&  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F_:W u,dUZ  
account receivable 应收帐款 cr-5t4<jK  
account receivable report 应收帐款报表 KJJ:fG8'  
account statement 结单;帐单;会计财务报表 j_,/U^Ws|f  
account title 帐户名称;会计科目 E8av/O VUd  
accountant's report 会计师报告 =_=%1rI~  
Accountant's Report Rules 会计师报告规则 !EKt$8W  
accounting and auditing procedure 会计与审计程序;会计与核数程序 axmq/8X  
Accounting Arrangements 《会计安排》 l4T[x|')M  
accounting basis 会计基础 `#iL'ND[  
accounting by Official Receiver 破产管理署署长呈交的帐目 4I&(>9 @z<  
Accounting Circular 《会计通告》 YSxr(\~j   
accounting class 会计类别 8 !:2:  
accounting date 记帐日期;会计结算日期 c[2ikI,n[  
accounting for money 款项核算 G HQ~{  
Accounting Officer 会计主任 %?n=I n(F  
accounting period 会计报告期;会计期 %|+aI?  
accounting policy 会计政策;会计方针 C+t3a@&|  
accounting practice 会计惯例 K?,? .!ev  
accounting principle 会计准则 4r_*: $g  
accounting record 会计记录 '2Zs15)V  
accounting report 会计报告 '%/=\Q`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y(<{e~  
Accounting Society of China 中国会计学会 AVLY|79#  
accounting statement 会计报表 tt-ci,X+  
accounting system 会计制度;会计系统 MzB.Vvsy%9  
accounting transaction 会计事项;帐务交易 KsIHJr7-  
accounting treatment 会计处理 $yU}56(z~  
accounting year 会计年度 &;?+ ^L>  
accretion 增值;添加 BYdG K@ouk  
accrual 应计项目;应累算数目 8aHE=x/TL  
accrual basis 应计制;权责发生制 ~Qif-|[V  
accrual basis accounting 应计制会计;权责发生制会计 qPz_PRje  
accrue 应累算;应计 VXZYRr3F  
accrued benefit 应累算利益 bx2<WdLyT  
accrued charges 应计费用 bn|HvLQ"1  
accrued cumulative preference share dividend 应累算的累积优先股股息 %cDGs^lgA  
accrued expenses 应累算费用 Ndl{f=sjX-  
accrued interest payable 应付利息;应计未付利息 !L;_f'\)6  
accrued interest receivable 应收利息;应计未收利息 (D[~Z!   
accrued right 累算权益 i{N?Y0YQs0  
accruing profit 应累算的利润 8h)7K/!\  
accumulated fiscal reserve 累积财政储备 mI<sf?.  
accumulated profit 累积利润;滚存溢利 Xk!{UxQKQ  
accumulated reserve 累积储备 2?LPr  
accumulation of surplus income 累积收益盈余 :mDOqlXW/  
acquired assets 既得资产 4/{pz$  
acquisition 收购;购置;取得 ,V j&  
acquisition cost 购置成本 :55a9d1bL  
acquisition expenses 购置费用 RLex#j  
acquisition of 100% interest 收购全部股权 13 L&f\b  
acquisition of control 取得控制权 2V;{@k  
acquisition of fixed assets 购置固定资产 >q?{'#i /  
acquisition of shell “买壳” Iu0GOy*[  
acquisition price 收购价 #l+Rs3T:  
act of God 天灾 AW \uE[kg  
acting partner 执事合伙人 5h Sd,#:  
active market 买卖活跃的市场;交投畅旺的市场;旺市 *GYLj[  
active partner 积极参与的合伙人 "D>/#cY1/  
active trading 交投活跃 S=kO9"RB]  
actual circulation 实际流通 WF~x`w&\  
actual cost 实际成本 5{ +>3J  
actual expenditure 实际开支;实际支出  l #]#_  
actual income 实际入息;实际收入;实际收益 #ZPF&u"  
actual market 现货市场 78:x{1nUM[  
actual price 现货价;实际价格 UxB3/!<5g3  
actual profit 实际利润 euV!U}Xr  
actual quotation 实盘;实际价位;实际报价 A`~?2LH,~F  
actual year basis 按实际年度计算 (qR;6l  
actuals 实货 vq9O|E3  
actuarial investigation 精算调查 IDpLf*vSG  
actuarial principle 精算原则 @ g`|ob]9  
actuarial report 精算师报告 lxZ9y  
Actuarial Society of Hong Kong 香港精算学会 {4SaS v^/  
actuarial valuation 精算师估值 wAu]U6!  
actuary 精算师 }+S~Ah?(  
ad referendum agreement 暂定协议;有待覆核的协定 q},,[t  
ad valorem duty 从价税;按值征税 T1RY1hb|g>  
ad valorem duty system 从价税制 9MJ:]F5+  
ad valorem fee 从价费 h8M_Uk  
ad valorem tariff 从价关税 9 4bDJy1  
additional allowance 额外免税额 "fv+}'  
additional amount for unexpired risk 未过期风险的额外款额 mHW%^R=  
additional assessable profit 补加应评税利润 =d@)*W 6  
additional assessment 补加评税 v; ewMiK@E  
additional commitment 额外承担 qmPu D/ c  
additional commitment vote 额外承担拨款 5cM%PYU4:v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^vVAuO  
additional dependent parent allowance 供养父母额外免税额 SJc*Rl>  
additional provision 额外拨款 3NZK$d=4  
additional stamp duty 附加印花税 %*<Wf4P"  
additional tax 补加税罚款;补加税款 CU c,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 "WmsBdO  
adjudged bankrupt 被裁定破产 $L|+Z>x  
adjudicated bankrupt 裁定破产人 .L^j:2(L  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N`,,sw  
adjudication of bankruptcy 裁定破产;宣告破产 w(S&X"~  
adjudication of insolvency 裁定无力偿还债务 UWqiA`,  
adjusted actual 经调整的实数;调整后的实数 7)O+s/.P)  
adjusted current assets 经调整的流动资产;调整后的流动资产 .i?{h/9y  
adjusted figure 经调整的数字;调整后的数额 B k\K G  
adjusted liabilities 经调整的负债;调整后的负债 k[pk R{e  
adjusted loss 经调整的亏损;调整后的亏损 q~iEw#0-L  
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 `tT7&*Os  
adjusted profit 经调整的利润;调整后的利润 bhg6p$411  
adjusted surplus 经调整的盈余额;调整后的盈余额 6Rif&W.xy  
adjusted value 经调整的价值;调整后的价值 4/\Ynb.L  
adjustment 调整;修订;理算〔保险〕 }h/7M  
adjustment centre 调剂中心 &\5bo=5V  
adjustment lag 调整过程的时间差距;调整时差 fTX|vy<EMI  
adjustment mechanism 调整机制 =d~pr:.F  
adjustment of loss 亏损调整 ub1~+T'O  
adjustment process 调整过程;调整程序 MUtM^uY  
adjustment range 调整幅度 <WmjjD  
administered exchange rate 受管制汇率 .MDSP/s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ['>r tV  
administration expenses 行政费用 Zs0;92WL  
administration fee 手续费;行政费 pwSkwJ]  
administration in bankruptcy 破产管理 3 AP=  
administration order 遗产管理令 Yc)Dx3  
administrator 管理人;遗产管理人 &{wRBl#  
administrator of the estate 遗产管理人 mo4F\$2N  
admission of debt 债项承认书 Y> E` 7n  
admission of proof 接纳债权证明 f2KH&j>~r  
advance 放贷款项;垫付款项;预支款项;预付款项 l.;^w  
advance account 暂支帐目;预付款帐户 Q>\DM'{:4  
advance compensation 预付补偿金 OFcP4hDi  
advance from shareholder 股东垫款 d7&d FvG  
advance pending reimbursement 预支以待日后付还 Ps 0<CUyI  
advanced economy 先进经济体系 eLHhfu;k  
advancement 预付;预付财产 M $EHx[*5  
advances warrant 垫款令 HpeU'0u0VK  
advancing 贷出 kDR5kDiS  
adverse balance 逆差 y fuH  
adverse exchange 逆汇 &0ymAf5R  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~EQ# %db  
advice for collection 托收通知书 y'oH>l+n  
advice of drawing 提款通知书;汇票通知书 \ ux {J  
advice of payment 付款通知 +#UawYLJ  
Advisory Committee [Securities and Futures Commission] [z_z tK1  
谘询委员会〔证券及期货事务监察委员会〕 (bNoe(<qU  
Advisory Committee on Diversification 经济多元化谘询委员会 \Q|,0`  
affidavit 誓章;遗产申报誓章 _\@zq*E  
affidavit of no receipt 述明无收款的誓章 ,N_V(Cx5pt  
affiliate 联号;联营公司;附属公司 wLfH/J  
affiliated company 附属公司;联号;联营公司 % bdBg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6"[,  
affordability 负担能力 hSps9*y  
African Development Bank [AfDB] 非洲开发银行 0;w 4WJJ  
after-acquired property 事后取得的财产 u,=?|M\  
after-hours dealing 市后交易 hDoFF8)c  
after-tax profit 税后盈利;税后利润;税后溢利 . Wd0}?}  
agency agreement 代理协议 ?c_:S]^  
agency expenses 代理机构的开支 &(o&Y  
agency fee 代理费 #'i,'h+F  
Agency Law 《代理法》 |hDN$By  
agent 代理人;承销人 0x&L'&SpN  
agent of company 公司代理人 x>4p6H{]0'  
agent's fee 代理人费;经纪费 3RlNEc%)  
aggregate 总计;总数;总体数字 ZRr.kN+F  
aggregate amount 总款额;总额 ]haQ#e}WH  
aggregate assets and liabilities 总体资产与负债 '['x'G50  
aggregate at constant price 按固定价格计算的总体数字 vQoZk,  
aggregate demand 总需求 931GJA~g  
aggregate gross position 总持仓量 &u<%%b|  
aggregate limit 总限额 d?/g5[  
aggregate of salaries tax 合计薪俸税 J-klpr#  
aggregate performance 总体表现;总体业绩 R$eEW"]  
aggregate supply 总体供应 7coVl$_Zl  
aggregate surplus 总盈余 zqXDD; w3  
aggregate total 整体总额 ]-+l.gVFW  
aggregate value 总值;合计价值 HYJEz2RF  
aggregated basis 合计基准 r0\C2g_X  
aggregated net chargeable income 合计应课税入息实额 {8;}y[R  
aggregation 合并计算;合计;总和 B1Z;  
aggregation of incomes of husband and wife 夫妇入息合并计算 [ 'B u  
aggregation of property 财产的总和 S%G&{5  
agio 差价;贴水 ;D(6Gy9~  
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》 .F _u/"**  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment NJ$Qm.S  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :yw(Co]f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -0k{O@l"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ^`$-c9M?'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BuitM|k'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rNke&z:%X_  
agreement for a settlement 授产协议 @!!5el {  
agreement for assignment 转让协议 \m<$qp,n  
agreement for sale 售卖协议;买卖协议 \^'-=8<*>  
agreement for sale and purchase 买卖协议 t`eIkq|NxI  
agreement for the payment of interest 支付利息协议 ! bwy/A  
agreement for the repayment of money 还款协议 Cf v1nU W  
agreement of reinsurance 再保险协议 EyV5FWb58  
Agricultural Bank of China 中国农业银行 e!k4Ij-]  
air passenger departure tax 飞机乘客离境税 YQ1rS X3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u@Z6)r'  
airport tax 机场税 r. rzU  
alcohol duty 酒精税 &< FKcrZ,  
alienation 让与;让渡;转让 R_:lp\S&  
alimony 生活费;赡养费 +}mj;3i  
All Ordinaries Index [AOI] 所有普通股指数 pQ ul0]  
all risks 全险;综合险 'OU3-K  
All Sales Record for Stock Market 《股票市场成交报告》 x.I?)x!C'  
Allied Capital Resources Limited 新联财务有限公司 @RdNAP_6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tI.ho  
allocation letter 拨款信件 |*8X80<  
allocation of fund 分配款项;预留款项 u&f|z9  
allocation of profit 利润分配;溢利分配 ( ~JtKSq%  
allocation warrant 拨款令 XE;' K`%  
allotment 分配;配股 kH[thR k}  
allotment notice 股份配售通知;配股通知 $P #KL//  
allotment of shares 股份分配 ZxCXru1  
allowable 可获宽免;免税的 ]4FAbY2'h  
allowable business loss 可扣除的营业亏损 '+GYw$  
allowable expenses 可扣税的支出 #~r+Z[(,p  
allowance 免税额;津贴;备抵;准备金 W=n Hi\jLV  
allowance for debts 债项的免税额 >@Na6BH5v  
allowance for depreciation by wear and tear 耗损折旧免税额 |b!Bb<5  
allowance for funeral expenses 殡殓费的免税额 >v1.Gm  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 YEB7X>p#  
allowance for repairs and outgoings 修葺及支出方面的免税额 VAdUd {  
allowance to debtor 给债务人的津贴 +5:9?&lH  
alteration of capital 资本更改 }JUc!cH8z  
alternate trustee 候补受托人 ,OkI0[  
amalgamation 合并 I3ugBLxVC3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iqWkhJphv  
ambit of charges 征税范围;收费范围 _Qb ].~  
amended valuation 经修订的估值 J!QIMA4{  
American Commodities Exchange 美国商品交易所 vcP_gJz  
American Express Bank Limited 美国运通银行 0OtUb:8LX  
American Stock Exchange 美国证券交易所 c'bh`H4  
amortization 摊销 |k: FNu]C  
amount due from banks 存放银行同业的款项 Jg.^h1>x  
amount due from banks abroad 存放海外银行同业的款项 1 a%1C`d  
amount due from holding companies 控股公司欠款 #A< |qd  
amount due from local banks 存放本港银行同业的款项 |g<l|lqz|  
amount due to banks 银行同业的存款 R0q|{5S  
amount due to banks abroad 海外银行同业的存款 DKNcp8<J  
amount due to holding companies 控股公司存款 :vFYqoCn  
amount due to local banks 本港银行同业的存款 1CUI6@Cz)  
amount due to outport banks 外埠银行同业的存款 AG G xx?I  
amount for note issue 发行纸币的款额 MJn=  
amount of bond 担保契据的款额 NMN&mJsmh  
amount of consideration 代价款额 2Fbg"de3-  
amount of contribution 供款数额 \rH0=~F-P  
amount of indebtedness 负债款额 0p*Oxsy  
amount of principal of the loan 贷款本金额 ABq#I'H#@2  
amount of rates chargeable 应征差饷数额 :{-/b  
amount of share capital 股本额 uPb.uG  
amount of sums assured 承保款额 r;"Qu  
amount of variation 变动幅度 GCxmqoQ  
amount of vote 拨款数额 hXc:y0 0  
amount payable 应付款额 Bv 7os3xb  
amount receivable 应收款额 fz+dOIU3\L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )qDV3   
analysis 分析 <II>io ;  
ancillary risk 附属风险 fV!~SX6S  
annual account 周年帐目;周年帐目报表;年度决算;年结 7v`~;}5  
annual accounting date 年结日期 4y,pzQ8a  
annual allowance 每年免税额;年积金;年度津贴;年津 e,*@+E\4  
annual balance 年度余额 aL8Z|*  
annual disposable income 每年可动用收入 K[q-[q#yc  
annual estimates 周年预算 LP?*RrM  
annual fee 年费 z E\~Oa;  
annual general meeting 周年大会 VF~kjH2>  
annual growth rate 年增率;每年增长率 N1l^%Yf J  
annual long-term supplement 长期个案每年补助金 }~v0o# I  
annual pensionable emolument 可供计算退休金的年薪 %(r.`I$  
annual report 年报 h9&0"LHr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #0Z%4WQ  
annual return 周年报表;周年申报表;每年报税表格 }#Kl6x  
Annual Return Rules 《周年报表规则》 w!Ii   
annual review of consumer prices 每年消费物价回顾 &(NxkZp!  
annual roll-forward basis 逐年延展方式 >PUT(yNL  
annual salary 年薪 G~f|Sx  
annual statement 年度报表;年度决算表 22EI`}"J  
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 NV\{$*j(|J  
annuitant 年金受益人 6MQyr2c  
annuity 年金 v;s^j  
annuity contract 年金合约 j Oxnf%jl  
annuity on human life 人寿年金 sQO>1bh  
antecedent debt 先前的债项 9*(uJA  
ante-dated cheque 倒填日期支票 K6nNrd}p:  
anticipated expenditure 预期开支 I%mGb$ Q  
anticipated net profit 预期纯利 4CxU eq  
anticipated revenue 预期收入 jf=90eJc  
anti-inflation measure 反通货膨胀措施 #\6k_toZ  
anti-inflationary stance 反通货膨胀立场 cu4|!s`#  
apparent deficit 表面赤字 3nx*M=  
apparent financial solvency 表面偿债能力 R`%O=S*]  
apparent partner 表面合伙人 0BP=SCi  
application for personal assessment 个人入息课税申请书 8~iggwZ~h"  
application of fund 资金应用 PWS5s^WM  
application to release as liquidator and to destruct the books of accounts and documents Aj"fkY|Q  
申请免除清盘人职务及毁灭帐簿与文件 D!V*H?;U  
appointed actuary 委任精算师 @:P:`Zk  
appointed auditor 委任核数师;委任审计师 |_16IEJ  
appointed trustee 委任的受托人 dF+:9iiAm  
appointer 委任人 r3~YGY  
apportioned pro rata 按比例分摊 =^w:G=ymS  
apportionment 分配;分摊 w2V:g$~,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2&2t8.<  
apportionment formula 分摊方程式 3o_@3-Y%  
apportionment of estate duty 遗产税的分摊 [h0)V(1KR  
appraisal 估价;评估 n-CFB:L  
appreciable growth 可观增长 /,+&O#SX  
appreciable impact 显着影响 |bk$VT4\  
appreciable increase 可观增长 TcH7!fUj  
appreciation 增值;升值 YS>VQl  
appreciation against other currencies 相对其他货币升值 Qt=OiKZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ka8Bed3  
appreciation tax 增值税 9gETWz(3I  
appropriation 拨款;拨用;拨付 &hIr@Gi@ch  
appropriation account 拨款帐目 -8sB\E  
Appropriation Bill 拨款法案 _TVKvRh  
appropriation-in-aid system 补助拨款办法 if+97^Oy  
approved assets 核准资产 b2hXFwPe  
approved basket stock 认可一篮子证券 Ne}x(uRn  
approved budget 核准预算 h?vt6t9  
approved charitable donation 认可慈善捐款 bO }9/Ay  
approved charitable institution 认可慈善机构 rG'W#!^*  
approved currency 核准货币;认可货币 q]gF[&QZ  
approved estimates 核准预算 ]fU0;jzX  
approved estimates of expenditure 核准开支预算 bqQR";  
approved overseas insurer 核准海外保险人 7Dz-xM_?  
approved overseas trust company 核准海外信托公司 E<tJ8&IGk  
approved pooled investment fund 核准汇集投资基金 bDV/$@p  
approved provident fund scheme 认可公积金计划 Mu$"fYKf"  
approved provision 核准拨款 <a& $D  
approved redeemable share 核准可赎回股份 2Gn26L 5  
approved regional stock 认可地区性证券 ;2547b[ ]  
approved retirement scheme 认可退休金计划 ;sY n=r  
approved subordinated loan 核准附属贷款 4R9y~~+  
arbitrage 套戥;套汇;套利 +<sv/gEt  
arbitrageur 套戥者;套汇者 Vd A!tL  
arbitrary amount 临时款项 q)y<\cEO  
arrangement 措施;安排;协定 e^-CxHwA-  
arrears 欠款 ~L9I@(/ S  
arrears of pay 欠付薪酬 LbnW(wr6:(  
arrears of revenue 逾期未收税款;逾期未收的帐项 G g{M  
articles of association 组织章程;组织细则;组织章程细则 N[sJ5oF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Rrp-SR?O  
ascertainment of profit 确定利润 A 7zL\U4  
"Asia Clear" “亚洲结算系统” nZ# 0L`@"Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _O`s;oc  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ' -rRD\"q  
Asian Development Fund [ADF] 亚洲发展基金 ]=(PtzVa  
Asian dollar bond 亚洲美元债券 .\"8H1I\T  
Asian dollar market 亚洲美元市场 ?PU7xO;_  
Asian dollar rate 亚洲美元利率 .-cx9&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D8)6yPwE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Vv*](iM  
asked price 沽盘;喊价;索价;卖方报价 Gg5+Ap D  
assessable income 应评税入息 > |(L3UA9  
assessable loss 应评税亏损 'E4}++\  
assessable profit 应评税利润 Eu$hC]w  
assessable value 应评税值 oN=>U"<\1  
assessed profit 估定利润 bA/'IF+  
assessed value 经评估价值 Z4D[nPm$  
assessment 评税;评定;估价;评税单 X=%e'P*X  
assessment number 评税编号;估价编号 t+A9nvj)  
assessment of additional tax 补加税评税 4&G #Bi  
assessment of performance 业绩评估;实绩评价 6rN.)dL.#N  
Assessor 评税主任 [(Ihue  
asset price bubbles 资产价格泡沫 H ~lvUHN  
asset-backed securities 具资产保证的证券 ZO]P9b  
assets accretion 资产增值 K8fC>iNbH  
assets and liabilities 资产与负债 i?'|}tK  
assets betterment statement 资产递增表;资产改进表 $SdpF-'  
assets lending 实物放款;有抵押贷款 ,y[8Vz?:  
assets of the company passing on the death 死者去世时转移的公司资产 lZ?YyRsa6&  
assets pledged as security for liabilities 用作负债抵押的资产 nc.:Wm6Mj  
assets portfolio 资产投资组合 Z^#u n  
assets price 资产价格 uMK8V_p*?  
assets quality 资产质素 *JiI>[  
assets realization 资产变现 qR9!DQc'  
assets refinancing arrangement 资产再集资安排 uevhW  
assets securitization 资产证券化 Xt$Y&Ho  
assets situated outside Hong Kong 在香港以外地方的资产 \?"kT}..  
assets stripping 削减资产;拆卖资产 *fQn!2}=(  
assets value 资产值 +RyV"&v  
assignee 承让人 a[NR%Xq  
assignment 转让;转让书;转让契 z#/"5 l   
assignment of interest 权益转让 mD;ioaE  
assignment of letters patent and trade mark 专利证书及商标转让 !u|s8tN.U  
assignment of property 物业转让;物业转让书 P$6 Pe>3  
assignment right 转让权 5GDg_9Bz  
assignor 转让人 8Bx58$xRq  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 b-YmS=*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gm7 [m}  
associate member 附属会员 $dF$-y<[0  
associated body corporate 相联法人团体 Z~ u3{  
associated company 相联公司;联属公司 fY!9i5@'  
associated corporation 相联法团 cs*"9nKl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c2:oM<6|  
公认会计师公会〔英国〕 +w8$-eFY  
Association of Futures Exchange Brokers 香港期货经纪协会 n {..Q,z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tiF-lq  
association of underwriters 承保人组织 FM<`\ d'  
assumption of control 接管 ?{wD%58^oG  
assurance 担保;保险;转易;转易书 ?vmoRX  
assurance of interest 权益的转易 ;e6- *  
at 19XX price 按一九XX年价格计算 __`6 W1  
at a discount 按赔价计算;按贴水价格计算;打折扣 S%df'bh$  
at a premium 按溢价计算;按升水价格计算 q5\iQ2f{WV  
at call 通知付款;按通知 #E#Fk3-ljQ  
at constant market price 按固定市价计算 Nu@dMG<5  
at constant price 按固定价格计算 | &/_{T  
at cost 按成本计算 e;9x%kNs!  
at current market price 按当时市价计算;按现时市价计算 Mt&n|']`8  
at current price 按当时价格计算;按现时价格计算 @nIoIz D~  
at factor cost 按要素成本计算;按生产要素成本计算 gPIl:, d(  
at money-of-the-day price 按付款当日价格计算 !EGpI@  
at or better 按指定或较佳价位〔买卖指令〕 E_Fm5zb?X  
at par 按面值计算;平价 K7wU tg  
at sight 见票即付 h8icF}m  
at the close 按收市盘 ZNJ<@K-  
at the opening 按开市盘 - #-Bo  
attestation 见证;见证条款 6dhzx; A  
at-the-money option 平价期权 Hd_,`W@  
attorney 受权人;受托代表人 0e(4+:0  
attornment 新拥有人承认书 +6:jm54  
attributable profit 可归属利润 i'[! 'HY  
attributable share value 可归属股份价值 :jFZz%   
Auckland Stock Exchange 奥克兰证券交易所 $0Un'"`S  
auction 拍卖 Em(Okr,0  
auctioneer 拍卖商 >LJ<6s[=  
audit 审计;核数 3;3 cTXR?=  
Audit Commission 审计署 .H Pa\b\L>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ba^/Ar(B  
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〕 \6%`)p  
audit review 帐目审查 |mT1\O2a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o^b5E=?>C  
audited account 审计帐目;经审计的帐目 >tm4Rg~y  
audited annual account 经审计的周年帐目 PCnu?e3F  
audited balance sheet 经审计的资产负债表 g9j&\+h^  
auditor 核数师;核数主任;审计师 okTqq=xd`  
auditor's certificate 核数师证明书;审计师证明书 -Sa-eWP  
auditor's report 核数师报告;审计师报告 z-h?Q4;  
Aussie bond 澳元债券 h;):TFiC  
austerity budget 紧缩预算 2Q;rSe._`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C=JS]2W2  
Australia All Ordinaries Index 澳洲所有普通股票指数 x|)pZa  
Australian Dollar [AUD] 澳元 ^7YZ>^  
Australian Options Market 澳大利亚期权市场 mQ2=t%  
Australian Securities Commission 澳洲证券事务监察委员会 */4hFD {  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ey{p;;H  
Australian Stock Exchange 澳大利亚证券交易所 SNSHX2  
Austrian Schilling [ATS] 奥地利先令 A[m<xtm5K  
authentication 认证;鉴证 co-1r/ -O  
authority to purchase 委托购买证;委购书 $Ww.^ym  
authorization 认可;核准;授权;授权书 M,<UnAVP-  
authorization by direction 指示授权 aI 1tG  
authorization by instruction 指令授权 FmgMd)#  
authorization by warrant 令状授权 fpJ%{z2  
authorization of unit trust 单位信托的认可 Xq}}T%jcd  
authorized agent 指定代理人 FT!Xr  
authorized capital 法定资本 :"cKxd  
authorized clerk 出市员 .9vt<<Kwh  
authorized dealer 认可交易商 $.4N@=s,?c  
authorized financial institution 认可财务机构 ha7mXGN%  
authorized fund 认可基金 X2'XbG 3  
authorized fund house 获授权的基金公司;认可基金公司 S" (Nf+ux  
authorized institution 认可机构 v7,-Q*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I8k+Rk*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~cV";cD5  
authorized insurer 获授权保险人;获认可承保人 K$O2 Fq@y  
authorized investment 特准投资项目 zF(abQ0  
authorized person 获授权人 |?TX^)  
authorized representative 获授权代表 t+D= @"BZP  
authorized share capital 法定股本 . Ctd$  
automated quotation system 自动报价系统 h=^UMat-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |-z"6F r-  
自动交易系统〔香港期货交易所有限公司〕 bmJdZD7-<k  
automatic adjustment mechanism 自动调整机制 MHJRBn{}  
automatic adjustment system 自动调整系统 O+]'*~a  
Automatic Clearing House 自动票据交换所 1C0' Gf)3  
automatic exchange rates accumulation system 自动化汇率累集系统 XW~a4If  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wLNk XC  
automatic teller machine [ATM] 自动柜员机 ?} lqu7S  
autopay 自动转帐 L nyow}  
available assets 可用资产 Pk=0pHH8q  
available fiscal reserve 现存财政储备 h.kjJF  
available profit 可用利润 U5p3b;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `uC^"R(m  
average 平均;平均数;海损 <r m)c.  
average basic salary 平均基本薪金 y{ 2\T  
average consumer expenditure 平均消费开支;一般消费开支 w:x[ kA  
average cost 平均成本 \"w+4}  
average cost of land production 增辟土地平均成本 wj5,_d)  
average daily turnover 平均每日成交额 PbFbi hg  
average daily wage rate 平均每日工资率 Q 7\j:.  
average expenditure pattern 平均开支模式 T8d=@8g,%  
average growth rate 平均增长率 Dw$RHogb~y  
average net fixed assets 固定资产平均净值 g!OcWy)7  
average of relatives 相对价格平均数 `26.+>Z7  
average price 平均价格 M*D@zb0ia  
average propensity to consume 平均消费倾向;一般消费倾向 15OzO.Ud  
average propensity to save 平均储蓄倾向;一般储蓄倾向 5 9i2*<k  
average rate 平均率 <C451+95  
average revenue 平均收入;平均收益 PcjeuJZ  
average stock 平均库存;平均存货 9 9^7Ek!z#  
average yearly rent 平均年租 O%w'n z"  
avoidance of double taxation 避免双重课税 204"\ mv  
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 N1 sdWXG  
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