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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: ~f[ Y;  
A share A股;甲类股份 CS~_>bn  
abatement of tax 减税;减扣免税额 WTJ{M$  
ABN AMRO Bank N.V. 荷兰银行 p4*L}Q  
above-the-line expenditure 线上项目支出;经常预算支出 *tgu@9b  
above-the-line receipt 线上项目收入;经常预算收入 tW/g0lC%  
ABSA Asia Limited 南非联合亚洲有限公司 8|)^m[c&  
absolute change 绝对数值变更 @XXPJq;J  
absolute expenditure 实际开支 WgqSw%:$H  
absolute guideline figure 绝对准则数字 m\X\Xp~A  
absolute interest 绝对权益 J=k=cFUX  
absolute order of discharge 绝对破产解除令 "RN] @p#m  
absolute profit margin 绝对利润幅度 8-Y*b89  
absolute value 实值;绝对值 %,~?;JAj  
absolutely vested interest 绝对既得权益 28`s+sH  
absorbed cost 已吸收成本;已分摊成本 3%5a&b  
absorption 吸收;分摊;合并 p@nj6N.--  
absorption rate 吸收率;摊配率;分摊率 {:|3V 7X  
ACB Finance Limited 亚洲商业财务有限公司 f:ObI  
acceptable form of reciprocity 合理的互惠条件 /s} "0/Y\  
acceptable rate 适当利率;适当汇率 {(!JYz~P  
acceptance agreement 承兑协议 1 l"2 ~k  
acceptance for honour 参加承兑 rM"27ud[`_  
acceptor 承兑人;接受人;受票人 d?T!)w  
acceptor for honour 参加承兑人 b5LToy:  
accident insurance 意外保险 `Y5LAt:  
Accident Insurance Association of Hong Kong 香港意外保险公会 }cr'o"4  
accident insurance scheme 意外保险计划 YrB-n  
accident year basis 意外年度基准 ^9:`D@Z+  
accommodation 通融;贷款 V5z2.} 'o-  
accommodation bill 通融票据;空头票据 9$HBKcO  
accommodation party 汇票代发人 )c{>@WM~  
account balance 帐户余额;帐户结余 3ie k >'T  
account book 帐簿 e-`.Ht  
account collected in advance 预收款项 #$x,PeG  
account current book 往来帐簿 4P k%+l  
account of after-acquired property 事后取得的财产报告 XFvl  
account of defaulter 拖欠帐目 L_RVHvA=M/  
account payable 应付帐款 6UuN-7z!"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]LUcOR  
account receivable 应收帐款 tVEe)QX  
account receivable report 应收帐款报表 ws+'*7  
account statement 结单;帐单;会计财务报表 ^`'\eEa  
account title 帐户名称;会计科目  ;Pt8\X  
accountant's report 会计师报告 5P%#5Yr2  
Accountant's Report Rules 会计师报告规则 d#a/J.Z$A  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Y=O+d\_W  
Accounting Arrangements 《会计安排》 rR-[CT  
accounting basis 会计基础 Q(nTL WW  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]}XDDPbZ}  
Accounting Circular 《会计通告》 $Gv@lZ@=  
accounting class 会计类别 ld@+p  
accounting date 记帐日期;会计结算日期 eIY`RMo (  
accounting for money 款项核算 /*T^7Y&  
Accounting Officer 会计主任 "TZY)\{L  
accounting period 会计报告期;会计期 "!V`_ S;  
accounting policy 会计政策;会计方针 ]s AuL!  
accounting practice 会计惯例 Z%]K,9K  
accounting principle 会计准则 G?'^"ae"Z  
accounting record 会计记录 gVfFEF.  
accounting report 会计报告 zR?R,k)m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jRU: un4  
Accounting Society of China 中国会计学会 N*}soMPV^.  
accounting statement 会计报表 N68$b#9Ry  
accounting system 会计制度;会计系统 k`8O/J  
accounting transaction 会计事项;帐务交易 !SW0iq[7j  
accounting treatment 会计处理 <@KIDZYC  
accounting year 会计年度 <&l$xn  
accretion 增值;添加 MmN{f~Kq9  
accrual 应计项目;应累算数目 #0aBQ+_8H  
accrual basis 应计制;权责发生制 e^>>" tr  
accrual basis accounting 应计制会计;权责发生制会计 ['=O>YY  
accrue 应累算;应计 "Zgwe,#  
accrued benefit 应累算利益 /DHgwpJ  
accrued charges 应计费用 hbH~Ya=+S  
accrued cumulative preference share dividend 应累算的累积优先股股息 <v|"eq}  
accrued expenses 应累算费用 ,bl }@0A  
accrued interest payable 应付利息;应计未付利息 ]yf?i350  
accrued interest receivable 应收利息;应计未收利息 ^EX"fRwNi  
accrued right 累算权益 cZNcplt8  
accruing profit 应累算的利润 M/=36{,w-  
accumulated fiscal reserve 累积财政储备 ,r w4Lo  
accumulated profit 累积利润;滚存溢利 /B@{w-N  
accumulated reserve 累积储备 hhy+bA}  
accumulation of surplus income 累积收益盈余 id1cZig  
acquired assets 既得资产 z/ 1$G"  
acquisition 收购;购置;取得 =# Sw.N  
acquisition cost 购置成本 at_*Zh(  
acquisition expenses 购置费用 MONX&$  
acquisition of 100% interest 收购全部股权 hi1Ial\Y  
acquisition of control 取得控制权 n9+33^ PT  
acquisition of fixed assets 购置固定资产 s Z[[ymu8  
acquisition of shell “买壳” z}!g2d  
acquisition price 收购价 pD%(Y^h?  
act of God 天灾 O D}RnKL  
acting partner 执事合伙人 b?i+nh qI  
active market 买卖活跃的市场;交投畅旺的市场;旺市 CvY+b^;  
active partner 积极参与的合伙人 hT X[W%K  
active trading 交投活跃 Bdt6 w(`^  
actual circulation 实际流通 &L+uu',M0c  
actual cost 实际成本 = UH3.  
actual expenditure 实际开支;实际支出 [ ulub|  
actual income 实际入息;实际收入;实际收益 ][$I~ nRf  
actual market 现货市场 5 3%>)gk:  
actual price 现货价;实际价格 RVatGa0  
actual profit 实际利润 3 }fOb  
actual quotation 实盘;实际价位;实际报价 3Tl<ST\  
actual year basis 按实际年度计算 \9VF)Y.ke  
actuals 实货 u[b |QR=5  
actuarial investigation 精算调查  p@ ^G)x  
actuarial principle 精算原则 \sAaVdZJH(  
actuarial report 精算师报告 wsWFD xR  
Actuarial Society of Hong Kong 香港精算学会 {=ox1+d  
actuarial valuation 精算师估值 SV>tw`2  
actuary 精算师 P }sr  
ad referendum agreement 暂定协议;有待覆核的协定 <giBL L!  
ad valorem duty 从价税;按值征税 z$%twBg}#  
ad valorem duty system 从价税制 eIkKsgr>  
ad valorem fee 从价费 UucI>E3?P{  
ad valorem tariff 从价关税 X/~uF 9a'<  
additional allowance 额外免税额 b"h'7C/  
additional amount for unexpired risk 未过期风险的额外款额 W "'6 M=*  
additional assessable profit 补加应评税利润 oFWb.t9<  
additional assessment 补加评税 .T'@P7Hdx  
additional commitment 额外承担 e3p|g]  
additional commitment vote 额外承担拨款 |"gL {De  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p\w<~ pN[  
additional dependent parent allowance 供养父母额外免税额 4nsJZo#S/  
additional provision 额外拨款 H$h#n~W~  
additional stamp duty 附加印花税 j<p.#jkT  
additional tax 补加税罚款;补加税款 l^lb ^"o  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M|*YeVs9#  
adjudged bankrupt 被裁定破产 pZnp!!G  
adjudicated bankrupt 裁定破产人 D<SC `  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;o9h|LRs  
adjudication of bankruptcy 裁定破产;宣告破产 MUrPr   
adjudication of insolvency 裁定无力偿还债务 h@Q^&%w  
adjusted actual 经调整的实数;调整后的实数 8<6H2~5<  
adjusted current assets 经调整的流动资产;调整后的流动资产  [SPx  
adjusted figure 经调整的数字;调整后的数额 }D#: NlMp  
adjusted liabilities 经调整的负债;调整后的负债 DzAZv/h76  
adjusted loss 经调整的亏损;调整后的亏损 UHZuH?|@  
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 {~U3|_"[pX  
adjusted profit 经调整的利润;调整后的利润 1F@j?)(  
adjusted surplus 经调整的盈余额;调整后的盈余额 v-{g  
adjusted value 经调整的价值;调整后的价值 UT<e/  
adjustment 调整;修订;理算〔保险〕 X;I9\Cp]!  
adjustment centre 调剂中心 .{V"Gn9!  
adjustment lag 调整过程的时间差距;调整时差 $'J3 /C7  
adjustment mechanism 调整机制 6zi>Q?] 1  
adjustment of loss 亏损调整 <CyU9`ye  
adjustment process 调整过程;调整程序 \vA*dQ-  
adjustment range 调整幅度 hYW9a`Ht/  
administered exchange rate 受管制汇率 }|DspO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Oidf\%!mvR  
administration expenses 行政费用 Qm%PpQ^Lz3  
administration fee 手续费;行政费 |bY@HpMp  
administration in bankruptcy 破产管理 J usU5 e|  
administration order 遗产管理令 EwP2,$;  
administrator 管理人;遗产管理人 Y sM*d  
administrator of the estate 遗产管理人 |b   
admission of debt 债项承认书 rW{!8FhI  
admission of proof 接纳债权证明 0pZvW  
advance 放贷款项;垫付款项;预支款项;预付款项 VXeO}>2S  
advance account 暂支帐目;预付款帐户 EgjJywNhd2  
advance compensation 预付补偿金 \ 2\{c1df  
advance from shareholder 股东垫款 >+2&7u  
advance pending reimbursement 预支以待日后付还 9kL,69d2  
advanced economy 先进经济体系 bv+u7B6,  
advancement 预付;预付财产 ){;XI2  
advances warrant 垫款令 b,xZY1a  
advancing 贷出 _ \D %  
adverse balance 逆差 w*qj0:i5as  
adverse exchange 逆汇 =XP[3~  
advertisement addressed to shareholders 在报章刊登的致股东通告 @-$8)?`q  
advice for collection 托收通知书 nKx)R^]k  
advice of drawing 提款通知书;汇票通知书 Tuln#<:  
advice of payment 付款通知 [9; @1I<x  
Advisory Committee [Securities and Futures Commission] FdU]!GO- X  
谘询委员会〔证券及期货事务监察委员会〕 Gw*Tz"  
Advisory Committee on Diversification 经济多元化谘询委员会 {&51@UX  
affidavit 誓章;遗产申报誓章 }v ZOPTP  
affidavit of no receipt 述明无收款的誓章 *1)>He$qL  
affiliate 联号;联营公司;附属公司 8u[_t.y4m  
affiliated company 附属公司;联号;联营公司 WK{`_c U^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'cD?0ou`o  
affordability 负担能力 pQz1!0  
African Development Bank [AfDB] 非洲开发银行 a1Fx|#! mq  
after-acquired property 事后取得的财产 $V~@w.-Z#  
after-hours dealing 市后交易 S_ATsG*(  
after-tax profit 税后盈利;税后利润;税后溢利 4 PK}lc  
agency agreement 代理协议 n!jmxl$  
agency expenses 代理机构的开支 ( S[z  
agency fee 代理费 d][ Wm  
Agency Law 《代理法》 oZ'a}kF  
agent 代理人;承销人 H [=\_X1o(  
agent of company 公司代理人 (80m'.X  
agent's fee 代理人费;经纪费 `w@:h4f  
aggregate 总计;总数;总体数字 /"{d2  
aggregate amount 总款额;总额 7Uenr9)M  
aggregate assets and liabilities 总体资产与负债 hG1:E:}  
aggregate at constant price 按固定价格计算的总体数字 86ao{l6lC  
aggregate demand 总需求 @*6fEG{,q  
aggregate gross position 总持仓量 \x<8   
aggregate limit 总限额 *6Wiq5M>.  
aggregate of salaries tax 合计薪俸税 (V{/8%mWc  
aggregate performance 总体表现;总体业绩 8Y($ F2  
aggregate supply 总体供应 M(-)\~9T  
aggregate surplus 总盈余 Ca2r<|uA  
aggregate total 整体总额 LP vp (1  
aggregate value 总值;合计价值 UC!mp?   
aggregated basis 合计基准 tB_le>rhl  
aggregated net chargeable income 合计应课税入息实额  384n1?  
aggregation 合并计算;合计;总和 xT HD_?d  
aggregation of incomes of husband and wife 夫妇入息合并计算 /3b *dsYsl  
aggregation of property 财产的总和 +}:Z9AAMy  
agio 差价;贴水 S$mv(C  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 }`tSRB7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;+Jx,{ )  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 0Hnj<|HL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8D*7{Q  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &o:5lxR{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [M|^e;tWK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6h:QSVfx  
agreement for a settlement 授产协议 n Bu!2c  
agreement for assignment 转让协议 ?@64gdlwq  
agreement for sale 售卖协议;买卖协议 OH`a3E{e  
agreement for sale and purchase 买卖协议 \6b~$\~B  
agreement for the payment of interest 支付利息协议 `|t,Uc|7!  
agreement for the repayment of money 还款协议 k&Pt\- 9on  
agreement of reinsurance 再保险协议 S=@+qcI  
Agricultural Bank of China 中国农业银行  }k^uup*{  
air passenger departure tax 飞机乘客离境税 p Cz6[*kC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {U5sRM|I  
airport tax 机场税 pBsb>wvej  
alcohol duty 酒精税 e" v%m 'G  
alienation 让与;让渡;转让 i5e10@Q{  
alimony 生活费;赡养费 :'%6  
All Ordinaries Index [AOI] 所有普通股指数 'Y?-."eKh  
all risks 全险;综合险 X=)V<2WO  
All Sales Record for Stock Market 《股票市场成交报告》 1T^WMn:U  
Allied Capital Resources Limited 新联财务有限公司 -U|c~Cqc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9CD ei~  
allocation letter 拨款信件 I Xc `Ec  
allocation of fund 分配款项;预留款项 0z8(9DlTc  
allocation of profit 利润分配;溢利分配 RXgb/VR  
allocation warrant 拨款令 AWO)]rM  
allotment 分配;配股 #6 M] tr  
allotment notice 股份配售通知;配股通知 5y#,z`S  
allotment of shares 股份分配 8v$q+Wic  
allowable 可获宽免;免税的 E0Wc8m"  
allowable business loss 可扣除的营业亏损 o[C^z7WG0  
allowable expenses 可扣税的支出 r%,?uim#  
allowance 免税额;津贴;备抵;准备金 {R1]tGOf  
allowance for debts 债项的免税额 rOJ>lPs  
allowance for depreciation by wear and tear 耗损折旧免税额 Y=S0|!u  
allowance for funeral expenses 殡殓费的免税额 ]H1mj#EWU  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #xI g(nG  
allowance for repairs and outgoings 修葺及支出方面的免税额 >AJ/!{jD*  
allowance to debtor 给债务人的津贴 QkrQM&Im  
alteration of capital 资本更改 3",gjXmBu  
alternate trustee 候补受托人 <A3%1 82  
amalgamation 合并 1XGg0SC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?t/qaUXN  
ambit of charges 征税范围;收费范围 (,Y[2_Zv  
amended valuation 经修订的估值 }x'*3zI  
American Commodities Exchange 美国商品交易所 6)INr,d  
American Express Bank Limited 美国运通银行 YvY|\2^K  
American Stock Exchange 美国证券交易所 .$U,bE  
amortization 摊销 QV|6"4\  
amount due from banks 存放银行同业的款项 JPI%{@Qc^  
amount due from banks abroad 存放海外银行同业的款项 DV5hTw0  
amount due from holding companies 控股公司欠款 Q'<AV1<  
amount due from local banks 存放本港银行同业的款项 .S` q2C\  
amount due to banks 银行同业的存款 k+QGvgP[4@  
amount due to banks abroad 海外银行同业的存款 }">r0v!3  
amount due to holding companies 控股公司存款 Ycr3$n]e  
amount due to local banks 本港银行同业的存款 k!c7eP"%8^  
amount due to outport banks 外埠银行同业的存款 ~&?([}A  
amount for note issue 发行纸币的款额 >S5J^c  
amount of bond 担保契据的款额 pW]j.JM  
amount of consideration 代价款额 WjV Bz   
amount of contribution 供款数额 JVAyiNIH>M  
amount of indebtedness 负债款额 :H}iL*  
amount of principal of the loan 贷款本金额 (KQLh,h7  
amount of rates chargeable 应征差饷数额 bT:u |/I  
amount of share capital 股本额 >8Oa(9n  
amount of sums assured 承保款额 @c~Z0+Ji  
amount of variation 变动幅度 >X~B1D,SV7  
amount of vote 拨款数额 *yZ6"  
amount payable 应付款额 Ww<Y]H$xZ<  
amount receivable 应收款额 Ah2@sp,z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a %#UF@ I  
analysis 分析 Tm %5:/<8  
ancillary risk 附属风险 -`]9o3E7H  
annual account 周年帐目;周年帐目报表;年度决算;年结 kowS| c#  
annual accounting date 年结日期 a;o0#I#Si  
annual allowance 每年免税额;年积金;年度津贴;年津 E,i^rAm  
annual balance 年度余额 J*@pM  
annual disposable income 每年可动用收入 J""Cgf  
annual estimates 周年预算 EX)&|2w  
annual fee 年费 k+J3Kl09hM  
annual general meeting 周年大会 geQ!}zXWi  
annual growth rate 年增率;每年增长率 d9{lj(2P  
annual long-term supplement 长期个案每年补助金 r-qe7K@p  
annual pensionable emolument 可供计算退休金的年薪 J/]%zwDwS  
annual report 年报 %" iX3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }dc0ZRKgx  
annual return 周年报表;周年申报表;每年报税表格 z}vT8qoX  
Annual Return Rules 《周年报表规则》 6wlLE5  
annual review of consumer prices 每年消费物价回顾 W8W7<ml0A  
annual roll-forward basis 逐年延展方式 #*(}%!rD*  
annual salary 年薪 ;4 O[/;i  
annual statement 年度报表;年度决算表 hFV,FBsAO  
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 rS@/@jKZE  
annuitant 年金受益人 & SXw=;B  
annuity 年金 yP58H{hQM8  
annuity contract 年金合约 7?dWAUF  
annuity on human life 人寿年金 %&L1 3:  
antecedent debt 先前的债项 b++r#Q g  
ante-dated cheque 倒填日期支票 6uE20O<z]  
anticipated expenditure 预期开支 C'#KTp4!1  
anticipated net profit 预期纯利 poz_=,c  
anticipated revenue 预期收入 <) * U/r  
anti-inflation measure 反通货膨胀措施 kpgvAKyx  
anti-inflationary stance 反通货膨胀立场 _S9)<RVI+  
apparent deficit 表面赤字 3lF"nv  
apparent financial solvency 表面偿债能力 ')xOL =w  
apparent partner 表面合伙人 !2t7s96  
application for personal assessment 个人入息课税申请书 CCTU-Xz/  
application of fund 资金应用 +\=g&G,  
application to release as liquidator and to destruct the books of accounts and documents '| H+5#  
申请免除清盘人职务及毁灭帐簿与文件 h&4s%:_4  
appointed actuary 委任精算师 fe\lSGmf  
appointed auditor 委任核数师;委任审计师 :9&c%~7B9  
appointed trustee 委任的受托人 }geb959  
appointer 委任人 ,dRaV</2  
apportioned pro rata 按比例分摊 fD!c t;UK  
apportionment 分配;分摊 G)vNMl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nj9A-*0g6N  
apportionment formula 分摊方程式 FC0fe_U(F  
apportionment of estate duty 遗产税的分摊 !Fl'?Kz  
appraisal 估价;评估 g *$2qKm  
appreciable growth 可观增长 /WQ.,a  
appreciable impact 显着影响 "#C2+SKM1  
appreciable increase 可观增长 3Gs\Q{O:  
appreciation 增值;升值 5=o^/Vkc  
appreciation against other currencies 相对其他货币升值 2@ S}x@^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TPp]UG  
appreciation tax 增值税 M+ [ho]  
appropriation 拨款;拨用;拨付 1T|f<ChIF<  
appropriation account 拨款帐目 eB0exPz%  
Appropriation Bill 拨款法案 rbvk.:"^w  
appropriation-in-aid system 补助拨款办法 vr;`h/  
approved assets 核准资产 FJvY`zqB  
approved basket stock 认可一篮子证券 HXq']+iC  
approved budget 核准预算 JM7mQ'`Ud  
approved charitable donation 认可慈善捐款 VR (R.  
approved charitable institution 认可慈善机构 |4\1V=(  
approved currency 核准货币;认可货币 '#6e Ub  
approved estimates 核准预算 ny-:%A  
approved estimates of expenditure 核准开支预算 t:10  
approved overseas insurer 核准海外保险人 aUw-P{zp%  
approved overseas trust company 核准海外信托公司 "L3mW=!*  
approved pooled investment fund 核准汇集投资基金 (?e%w}  
approved provident fund scheme 认可公积金计划 Ph3;;,v '  
approved provision 核准拨款 kjYM&q  
approved redeemable share 核准可赎回股份 Dg&6@c|  
approved regional stock 认可地区性证券 x^1udK^re  
approved retirement scheme 认可退休金计划 5FOMh"!z\  
approved subordinated loan 核准附属贷款 bZxN]6_  
arbitrage 套戥;套汇;套利 o[>d"Kp  
arbitrageur 套戥者;套汇者 -6[DQB  
arbitrary amount 临时款项 v,<14w  
arrangement 措施;安排;协定 R"W}\0k  
arrears 欠款 cC~RW71  
arrears of pay 欠付薪酬 r!R-3LO0s  
arrears of revenue 逾期未收税款;逾期未收的帐项 REW[`MBQ  
articles of association 组织章程;组织细则;组织章程细则  2U)n^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !q\8`ss  
ascertainment of profit 确定利润 d:)#-x*h7  
"Asia Clear" “亚洲结算系统” fJS:46  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =x<N+vjXY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dlYpbw}W&<  
Asian Development Fund [ADF] 亚洲发展基金 AE rPd)yk0  
Asian dollar bond 亚洲美元债券 =|oi0  
Asian dollar market 亚洲美元市场 %]+R>+  
Asian dollar rate 亚洲美元利率 "3RFy i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6ll!7U(9(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 VWft/2p~  
asked price 沽盘;喊价;索价;卖方报价 5/"$ _7"{a  
assessable income 应评税入息 -8l<5g7  
assessable loss 应评税亏损 ^ oi']O  
assessable profit 应评税利润 <r}wQ\F#  
assessable value 应评税值 >9H^r\  
assessed profit 估定利润 ^_]ZZin  
assessed value 经评估价值 b~aM=71  
assessment 评税;评定;估价;评税单 </[.1&S+\  
assessment number 评税编号;估价编号 S=4o@3%$  
assessment of additional tax 补加税评税 9xR5Jm>k  
assessment of performance 业绩评估;实绩评价 9nR\7!_  
Assessor 评税主任 .!3e$mhV  
asset price bubbles 资产价格泡沫 zsp%Cz7T  
asset-backed securities 具资产保证的证券 %7ngAIg  
assets accretion 资产增值 hTDK[4e  
assets and liabilities 资产与负债 Qu|CXUk  
assets betterment statement 资产递增表;资产改进表 =F+v+zP7P  
assets lending 实物放款;有抵押贷款 UF+Qx/4h0  
assets of the company passing on the death 死者去世时转移的公司资产 2>o[  
assets pledged as security for liabilities 用作负债抵押的资产 *2h%dT:,%  
assets portfolio 资产投资组合 D?n6h\h\$%  
assets price 资产价格 <K0epED  
assets quality 资产质素 ?c#s}IH  
assets realization 资产变现 AR [m+E  
assets refinancing arrangement 资产再集资安排 u`'" =Y_E  
assets securitization 资产证券化 E0ED[d,  
assets situated outside Hong Kong 在香港以外地方的资产 ^8 VW$}  
assets stripping 削减资产;拆卖资产 KW:N 6w  
assets value 资产值 I[?\ Or  
assignee 承让人 nXT`7  
assignment 转让;转让书;转让契 hhU_kI  
assignment of interest 权益转让 zxn|]P bS  
assignment of letters patent and trade mark 专利证书及商标转让 b6-N2F1Fs  
assignment of property 物业转让;物业转让书 L;3%8F\-.  
assignment right 转让权 AYn65Ly  
assignor 转让人 Fx^wV^q3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 lEk@I"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 COw"6czX/  
associate member 附属会员 T8+[R2_  
associated body corporate 相联法人团体 BA h'H&;V  
associated company 相联公司;联属公司 ei5YxV6I  
associated corporation 相联法团 >eTbg"\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P<vl+&*  
公认会计师公会〔英国〕 >+{WiZ`  
Association of Futures Exchange Brokers 香港期货经纪协会 Ksx-Y"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S>oEk3zlw  
association of underwriters 承保人组织 QoYEWXT|g  
assumption of control 接管 Xl4}S"a  
assurance 担保;保险;转易;转易书 cKVFykwM  
assurance of interest 权益的转易 e\6H.9=  
at 19XX price 按一九XX年价格计算 ^*AI19w!Ys  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]?}>D?5  
at a premium 按溢价计算;按升水价格计算 VlV X  
at call 通知付款;按通知 h%EeU 3  
at constant market price 按固定市价计算 uU^DYgs  
at constant price 按固定价格计算 KZ5%q.  
at cost 按成本计算 iM!2m$'s  
at current market price 按当时市价计算;按现时市价计算 &qbEF3p^@  
at current price 按当时价格计算;按现时价格计算 |S!R Q-CF  
at factor cost 按要素成本计算;按生产要素成本计算 f\2IKpF2  
at money-of-the-day price 按付款当日价格计算 !FgZI4?/Y=  
at or better 按指定或较佳价位〔买卖指令〕 72;'8  
at par 按面值计算;平价 %RD\Sb4YV  
at sight 见票即付 BHr,jC  
at the close 按收市盘 \WiCI:  
at the opening 按开市盘 %M96 m   
attestation 见证;见证条款 -m^- p  
at-the-money option 平价期权 pB:XNkxL  
attorney 受权人;受托代表人 E ASnh   
attornment 新拥有人承认书 T 6D+@i  
attributable profit 可归属利润 boojq{cvYA  
attributable share value 可归属股份价值 3H,x4L5j  
Auckland Stock Exchange 奥克兰证券交易所  }#m9Q[  
auction 拍卖 vaeQ}F  
auctioneer 拍卖商 -@XSDfy7S  
audit 审计;核数 pN^g.  
Audit Commission 审计署 #aX#gh}1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K+~?yOQj  
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〕 FxlH;'+Q  
audit review 帐目审查 /NQrE#pb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 We y*\@  
audited account 审计帐目;经审计的帐目 RsDSsux  
audited annual account 经审计的周年帐目 ,NGHv?.N  
audited balance sheet 经审计的资产负债表 #z P-, 2!r  
auditor 核数师;核数主任;审计师 obvE m[x!Z  
auditor's certificate 核数师证明书;审计师证明书 Z'i@;^=A  
auditor's report 核数师报告;审计师报告 <{W{ Y\_A>  
Aussie bond 澳元债券 $z_yx `5  
austerity budget 紧缩预算 :aOR@])>o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^=x/:0  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;n't:yQW  
Australian Dollar [AUD] 澳元 i "V.$|,  
Australian Options Market 澳大利亚期权市场 )5@P|{FF  
Australian Securities Commission 澳洲证券事务监察委员会 ykC3Z<pI.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E+Bc>xl@ m  
Australian Stock Exchange 澳大利亚证券交易所 {z>!Fw  
Austrian Schilling [ATS] 奥地利先令 $6n J+  
authentication 认证;鉴证 bpc1> ?  
authority to purchase 委托购买证;委购书 'u.Dt*.Uq  
authorization 认可;核准;授权;授权书 !/,oQoG  
authorization by direction 指示授权 x{;{fMN1  
authorization by instruction 指令授权 5$ik|e^:y  
authorization by warrant 令状授权 Nk@-yZ@,8  
authorization of unit trust 单位信托的认可 Mst%]@TG  
authorized agent 指定代理人 }-tJ.3Zw  
authorized capital 法定资本 >12jUm)  
authorized clerk 出市员 >T;!Z5L1  
authorized dealer 认可交易商 Zv}F?4T~:  
authorized financial institution 认可财务机构 z6w'XA1_+t  
authorized fund 认可基金 "" UyfC[  
authorized fund house 获授权的基金公司;认可基金公司 K#k/t"r  
authorized institution 认可机构 -Y524   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }aOqoi7w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8Ay7I  
authorized insurer 获授权保险人;获认可承保人 8(Az/@=n  
authorized investment 特准投资项目 ~ g!!#ad  
authorized person 获授权人 p*PzfSLN  
authorized representative 获授权代表 N~]qQ oj,  
authorized share capital 法定股本 +Kgl/Wg%  
automated quotation system 自动报价系统 %fF,Fnf2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lZAGoR;0Ra  
自动交易系统〔香港期货交易所有限公司〕 v(;yy{>8"  
automatic adjustment mechanism 自动调整机制 ]?]M5rP  
automatic adjustment system 自动调整系统 , LwinjHA*  
Automatic Clearing House 自动票据交换所 ,<Cl^ ^a,  
automatic exchange rates accumulation system 自动化汇率累集系统 -,/7u3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0y|1@CS  
automatic teller machine [ATM] 自动柜员机 M.Q HE2  
autopay 自动转帐 v/ Ge+o0K  
available assets 可用资产 hwM<0Jf   
available fiscal reserve 现存财政储备 %1TKgNf  
available profit 可用利润 3m& r?xZs  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Ar\fA)UQ`  
average 平均;平均数;海损 !y$##PZ  
average basic salary 平均基本薪金 oU )(/  
average consumer expenditure 平均消费开支;一般消费开支 !%$[p'  
average cost 平均成本 N/F_,>E  
average cost of land production 增辟土地平均成本 _ uOi:Ti  
average daily turnover 平均每日成交额 N?m)u,6-l  
average daily wage rate 平均每日工资率 9X*Z\-  
average expenditure pattern 平均开支模式 IiniaVuQ  
average growth rate 平均增长率 <%.%q  
average net fixed assets 固定资产平均净值 [NE!  
average of relatives 相对价格平均数 _b8KK4UR  
average price 平均价格 Xc NL\fl1  
average propensity to consume 平均消费倾向;一般消费倾向 <U$YJtEK  
average propensity to save 平均储蓄倾向;一般储蓄倾向 1M`>;fjYa  
average rate 平均率 <SJ6<'  
average revenue 平均收入;平均收益 7[=G;2<  
average stock 平均库存;平均存货 8qkQ*uJP  
average yearly rent 平均年租 eTjPztdJbx  
avoidance of double taxation 避免双重课税 z(c8]Wu#  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 (su7*$wV  
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