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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: xQap44KPZ  
A share A股;甲类股份 QE2^.|d{  
abatement of tax 减税;减扣免税额 -QDgr`%5  
ABN AMRO Bank N.V. 荷兰银行 6/ipdi[ _  
above-the-line expenditure 线上项目支出;经常预算支出 \DK*> k  
above-the-line receipt 线上项目收入;经常预算收入 2]=I'U<E!  
ABSA Asia Limited 南非联合亚洲有限公司 @~3c"q;i7  
absolute change 绝对数值变更 dRm'$ G9  
absolute expenditure 实际开支 j*d~h$[k  
absolute guideline figure 绝对准则数字 N1~$ +  
absolute interest 绝对权益 "|`9{/]  
absolute order of discharge 绝对破产解除令 u V7Hsg9l  
absolute profit margin 绝对利润幅度 tYZGf xj  
absolute value 实值;绝对值 <9a_wGs  
absolutely vested interest 绝对既得权益 :n9~H+!  
absorbed cost 已吸收成本;已分摊成本 bK9~C" k  
absorption 吸收;分摊;合并 C)s1' =TZ  
absorption rate 吸收率;摊配率;分摊率 A'iF'<%  
ACB Finance Limited 亚洲商业财务有限公司 30+l0\1  
acceptable form of reciprocity 合理的互惠条件 vfJk? (  
acceptable rate 适当利率;适当汇率 4uAafQ`@H  
acceptance agreement 承兑协议 - oBas4J  
acceptance for honour 参加承兑 yX3H&F6  
acceptor 承兑人;接受人;受票人 **w~  
acceptor for honour 参加承兑人 y4We}/-<  
accident insurance 意外保险 H^;S}<pxW  
Accident Insurance Association of Hong Kong 香港意外保险公会 _x 6E_i-(  
accident insurance scheme 意外保险计划 2_n*u^X:_  
accident year basis 意外年度基准 3Lki7QW`  
accommodation 通融;贷款 LoE(W|nj  
accommodation bill 通融票据;空头票据 <Cu?$  
accommodation party 汇票代发人 e-3pg?M  
account balance 帐户余额;帐户结余 O&iYGREO  
account book 帐簿 GD{fXhgk  
account collected in advance 预收款项 kDY]>v  
account current book 往来帐簿 `yX+NRi(s  
account of after-acquired property 事后取得的财产报告 eZ5}O0sfp  
account of defaulter 拖欠帐目 T,2Dr;  
account payable 应付帐款 2%C5P0;QX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 DN':-PK  
account receivable 应收帐款 OKP_3Ns  
account receivable report 应收帐款报表 ESjJHZoD(  
account statement 结单;帐单;会计财务报表 cqL7dlhIl  
account title 帐户名称;会计科目 {JCz^0DV  
accountant's report 会计师报告 g*?+ ~0"`Y  
Accountant's Report Rules 会计师报告规则 =GKYroNM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 GtJ*&=(  
Accounting Arrangements 《会计安排》 ANQa2swM  
accounting basis 会计基础 )-KE4/G  
accounting by Official Receiver 破产管理署署长呈交的帐目 m_02"'  
Accounting Circular 《会计通告》 tO>OD#  
accounting class 会计类别 H9Q7({v  
accounting date 记帐日期;会计结算日期 uf'P9MA}>  
accounting for money 款项核算 8pMZ~W;  
Accounting Officer 会计主任 `W$0T;MPF  
accounting period 会计报告期;会计期 ?En| _E_C  
accounting policy 会计政策;会计方针 [=ak>>8  
accounting practice 会计惯例 'ag6B(0Z  
accounting principle 会计准则 dIa(</ }  
accounting record 会计记录 m4U+,|Fa  
accounting report 会计报告 WfT)CIKs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iSz@E&[X  
Accounting Society of China 中国会计学会 m2q;^o:J  
accounting statement 会计报表 o/ g+Z  
accounting system 会计制度;会计系统 D4O5@KfL  
accounting transaction 会计事项;帐务交易 %iL@:'?K  
accounting treatment 会计处理 roj04|  
accounting year 会计年度 gq_7_Y/  
accretion 增值;添加 A='+tJa  
accrual 应计项目;应累算数目 Z F yX@#B9  
accrual basis 应计制;权责发生制 PT@e),{~o9  
accrual basis accounting 应计制会计;权责发生制会计 ph12x: @B  
accrue 应累算;应计 4 Re@QOZ  
accrued benefit 应累算利益 q\'P1~  
accrued charges 应计费用 JRjMt-7H_  
accrued cumulative preference share dividend 应累算的累积优先股股息 C:GHP$/}  
accrued expenses 应累算费用 MRg\FR 2>1  
accrued interest payable 应付利息;应计未付利息 N' $DE  
accrued interest receivable 应收利息;应计未收利息 "K+N f  
accrued right 累算权益 X]pWvQ Q]  
accruing profit 应累算的利润 oz0n$`O$/  
accumulated fiscal reserve 累积财政储备 x"l lX  
accumulated profit 累积利润;滚存溢利 M`+e'vdw  
accumulated reserve 累积储备 YUVc9PV)Ws  
accumulation of surplus income 累积收益盈余 56=K@$L {F  
acquired assets 既得资产 RnA&-\|*  
acquisition 收购;购置;取得 Bw]L2=d  
acquisition cost 购置成本 9p\Hx#^  
acquisition expenses 购置费用 M Hnf\|DX  
acquisition of 100% interest 收购全部股权 5 2@udp  
acquisition of control 取得控制权 nl-t<#z[  
acquisition of fixed assets 购置固定资产 Q_]!an(  
acquisition of shell “买壳” $dZ>bXUw:  
acquisition price 收购价 5}MlZp  
act of God 天灾 ELrZ8&5G  
acting partner 执事合伙人 "gbnLKs  
active market 买卖活跃的市场;交投畅旺的市场;旺市 q?Ku}eID3  
active partner 积极参与的合伙人 UC+7-y,  
active trading 交投活跃 le^_6| ek  
actual circulation 实际流通 > 0Twr  
actual cost 实际成本 BsK|:MM]  
actual expenditure 实际开支;实际支出 aFr!PQp4{  
actual income 实际入息;实际收入;实际收益 k99gjL`  
actual market 现货市场 b1+hr(kMRM  
actual price 现货价;实际价格 9oj e`Ay  
actual profit 实际利润 #7~tL23}]  
actual quotation 实盘;实际价位;实际报价 I*:qGr+ WJ  
actual year basis 按实际年度计算 J|"nwY}a9  
actuals 实货 x?f0Hk+  
actuarial investigation 精算调查 pqH( Tbjq  
actuarial principle 精算原则 (o*e<y,}W  
actuarial report 精算师报告 vTMP&a'5L  
Actuarial Society of Hong Kong 香港精算学会 4kaE}uKU  
actuarial valuation 精算师估值 ~N{_N95!2@  
actuary 精算师 Iu-'o  
ad referendum agreement 暂定协议;有待覆核的协定 ;h,R?mU  
ad valorem duty 从价税;按值征税 ;-9zMbte :  
ad valorem duty system 从价税制 8!uL-_Bn  
ad valorem fee 从价费 T@Ss&eGT2  
ad valorem tariff 从价关税 $(KIB82&  
additional allowance 额外免税额 ?@lx  
additional amount for unexpired risk 未过期风险的额外款额 M$&WM{Pr^  
additional assessable profit 补加应评税利润 Q3BLL` W~  
additional assessment 补加评税 9QC"Od9H  
additional commitment 额外承担 Y/^[qD  
additional commitment vote 额外承担拨款 ~tg1N^]kV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rw5#e.~V  
additional dependent parent allowance 供养父母额外免税额 JtYYT/PB  
additional provision 额外拨款 1!>bhH}{D  
additional stamp duty 附加印花税 -}_cO|kk  
additional tax 补加税罚款;补加税款 'NT#(m%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @)OnIQN~  
adjudged bankrupt 被裁定破产 ~@-QbkC  
adjudicated bankrupt 裁定破产人 h9<mThvgn  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 nszpG1U:  
adjudication of bankruptcy 裁定破产;宣告破产 UzU-eyA  
adjudication of insolvency 裁定无力偿还债务 q,;".3VQ  
adjusted actual 经调整的实数;调整后的实数 W$JY M3!  
adjusted current assets 经调整的流动资产;调整后的流动资产 u\()E|?p  
adjusted figure 经调整的数字;调整后的数额 Avs7(-L+s  
adjusted liabilities 经调整的负债;调整后的负债 [}A_uOGEP  
adjusted loss 经调整的亏损;调整后的亏损 P1)* q0  
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 x1m8~F  
adjusted profit 经调整的利润;调整后的利润 u}-d7-=  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;OQ'B=uK  
adjusted value 经调整的价值;调整后的价值 aQ!9#d_D  
adjustment 调整;修订;理算〔保险〕 C3 gZ6m  
adjustment centre 调剂中心 B@cJ\  
adjustment lag 调整过程的时间差距;调整时差 M>?aa6@0  
adjustment mechanism 调整机制 7y>Tn`V8G  
adjustment of loss 亏损调整 qa 6=W  
adjustment process 调整过程;调整程序 ^i{,z*vi  
adjustment range 调整幅度 Y]+e  Df  
administered exchange rate 受管制汇率 < -Hs<T|tW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >vD['XN,  
administration expenses 行政费用 mD D4_E2*  
administration fee 手续费;行政费 _l#3]#  
administration in bankruptcy 破产管理 ERp:EZ'  
administration order 遗产管理令 oF%^QT"R  
administrator 管理人;遗产管理人 gB/;clCdX)  
administrator of the estate 遗产管理人  &7L~PZ  
admission of debt 债项承认书 FasI'Ulk  
admission of proof 接纳债权证明 U;';"9C2>  
advance 放贷款项;垫付款项;预支款项;预付款项 jo,6Aog|u  
advance account 暂支帐目;预付款帐户 xZ^ywa_  
advance compensation 预付补偿金 5 1o@b  
advance from shareholder 股东垫款 \g~ws9'~  
advance pending reimbursement 预支以待日后付还 _L*f8e8  
advanced economy 先进经济体系 #joF{ M{  
advancement 预付;预付财产 Y)'!'J  
advances warrant 垫款令 b(q$j/~ zb  
advancing 贷出 b:fxkQm  
adverse balance 逆差 n!UMU^  
adverse exchange 逆汇 F1 <489  
advertisement addressed to shareholders 在报章刊登的致股东通告 I$aXnd6)  
advice for collection 托收通知书 yD"]{  
advice of drawing 提款通知书;汇票通知书 s~'9Hv9  
advice of payment 付款通知 f*{M3"$E  
Advisory Committee [Securities and Futures Commission] <)_:NRjBF&  
谘询委员会〔证券及期货事务监察委员会〕 X!U]`Qh  
Advisory Committee on Diversification 经济多元化谘询委员会 6PiEa(  
affidavit 誓章;遗产申报誓章 -/M9 vS  
affidavit of no receipt 述明无收款的誓章 9Tzc(yCY  
affiliate 联号;联营公司;附属公司 "NxOOLL  
affiliated company 附属公司;联号;联营公司 zo_k\K`{@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ijvNmn1k  
affordability 负担能力 r@|R-Binz  
African Development Bank [AfDB] 非洲开发银行 H,(F1+~d  
after-acquired property 事后取得的财产 >lA7*nn  
after-hours dealing 市后交易 ?D1x;i9<  
after-tax profit 税后盈利;税后利润;税后溢利 +DicP"~*  
agency agreement 代理协议 gb]h OB7g  
agency expenses 代理机构的开支 @kwLBAK}@  
agency fee 代理费 SW3wMPy&s  
Agency Law 《代理法》 i Bi7|  
agent 代理人;承销人 {udrT"h  
agent of company 公司代理人 OfD@\;L  
agent's fee 代理人费;经纪费 NOF?LV  
aggregate 总计;总数;总体数字 @b]VCv0*f%  
aggregate amount 总款额;总额 C@ FxB[  
aggregate assets and liabilities 总体资产与负债 x HY+q ;  
aggregate at constant price 按固定价格计算的总体数字 M{*kB2jr  
aggregate demand 总需求 &@=u+)^-{  
aggregate gross position 总持仓量 `ajx hp  
aggregate limit 总限额 h^['rmd  
aggregate of salaries tax 合计薪俸税 9Tqn zD  
aggregate performance 总体表现;总体业绩 W=~id"XtJ  
aggregate supply 总体供应 "w;08TX8  
aggregate surplus 总盈余 M_tj7Q3 W  
aggregate total 整体总额 vAi"$e  
aggregate value 总值;合计价值 vz6SCGg,  
aggregated basis 合计基准 JR/W9i  
aggregated net chargeable income 合计应课税入息实额 ktN%!Mh\  
aggregation 合并计算;合计;总和 kclp}  
aggregation of incomes of husband and wife 夫妇入息合并计算 t G]N*%@  
aggregation of property 财产的总和 d0'7efC+  
agio 差价;贴水 HpW" lYW4  
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》 T48BRVX-F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u06tDJ[  
《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》 xy2\'kS`G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {V.Wk  
《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/xV\Ggx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MO[c0n%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /^d. &@*  
agreement for a settlement 授产协议 AeN 3<|RN  
agreement for assignment 转让协议 W5pn;u- sz  
agreement for sale 售卖协议;买卖协议 s5Pq$<  
agreement for sale and purchase 买卖协议 &8Zeq3~  
agreement for the payment of interest 支付利息协议 T0g0jr{  
agreement for the repayment of money 还款协议 1JIG+ZNmd  
agreement of reinsurance 再保险协议 VxNXd?  
Agricultural Bank of China 中国农业银行 uH $oGY  
air passenger departure tax 飞机乘客离境税 ]GcV0&|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kl| g  
airport tax 机场税 3 *G5F}7%=  
alcohol duty 酒精税 {!lNL[x  
alienation 让与;让渡;转让 hl`u"?rg  
alimony 生活费;赡养费 Xc{ZN1 4n  
All Ordinaries Index [AOI] 所有普通股指数 Og +)J9#  
all risks 全险;综合险 bdCykG-  
All Sales Record for Stock Market 《股票市场成交报告》 x,w8r+~5  
Allied Capital Resources Limited 新联财务有限公司 yXkt:O,i  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _0w1 kqW  
allocation letter 拨款信件 `q^(SM  
allocation of fund 分配款项;预留款项 %yeu"  
allocation of profit 利润分配;溢利分配 hMv2"V-X  
allocation warrant 拨款令 Ocybc%  
allotment 分配;配股 V>6QPA^  
allotment notice 股份配售通知;配股通知 B<Ol+)@,}  
allotment of shares 股份分配 qbH %Hx  
allowable 可获宽免;免税的 :RHm*vt  
allowable business loss 可扣除的营业亏损 TFo}\B7  
allowable expenses 可扣税的支出 )GK+  
allowance 免税额;津贴;备抵;准备金 !-7_ +v>  
allowance for debts 债项的免税额 \]t]#D>0  
allowance for depreciation by wear and tear 耗损折旧免税额 5~QhX22  
allowance for funeral expenses 殡殓费的免税额 tbg*_ZQO u  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3eWJt\}?B  
allowance for repairs and outgoings 修葺及支出方面的免税额 2H6:np |O  
allowance to debtor 给债务人的津贴 \/n+j!  
alteration of capital 资本更改 7vw;Egd@@-  
alternate trustee 候补受托人 ka/nQ~_#<  
amalgamation 合并 emA.{cVr!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k j-=xhJ{=  
ambit of charges 征税范围;收费范围 Mw+v"l&mU  
amended valuation 经修订的估值 ,'=hjIel  
American Commodities Exchange 美国商品交易所 7q!?1 -?8R  
American Express Bank Limited 美国运通银行 I,]J=xi  
American Stock Exchange 美国证券交易所 0Yp>+:#  
amortization 摊销 d)\2U{  
amount due from banks 存放银行同业的款项 |88CBiu}  
amount due from banks abroad 存放海外银行同业的款项 uj)yk*  
amount due from holding companies 控股公司欠款 d bCNhbN(  
amount due from local banks 存放本港银行同业的款项 Oc#>QZ3  
amount due to banks 银行同业的存款 ^}hJL7O'  
amount due to banks abroad 海外银行同业的存款 z4bN)W )p  
amount due to holding companies 控股公司存款  ![ a  
amount due to local banks 本港银行同业的存款 C\OECVT  
amount due to outport banks 外埠银行同业的存款 pp<E))&R  
amount for note issue 发行纸币的款额 o OQ'*7_  
amount of bond 担保契据的款额 ewpig4  
amount of consideration 代价款额 @cPflb  
amount of contribution 供款数额 ) y`i@S}J  
amount of indebtedness 负债款额 x7H A722w  
amount of principal of the loan 贷款本金额 ]W;:|/,c  
amount of rates chargeable 应征差饷数额 zz&vfO31J  
amount of share capital 股本额 p3 e|j  
amount of sums assured 承保款额 %Uf'+!4l`  
amount of variation 变动幅度 _H8*ReFG  
amount of vote 拨款数额 bi.wYp(*6L  
amount payable 应付款额 Xo\S9,s{  
amount receivable 应收款额 eSn$k:\W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VtWT{y5Ec  
analysis 分析 9)Ly}Kzx  
ancillary risk 附属风险 R#ya,L  
annual account 周年帐目;周年帐目报表;年度决算;年结 TU%bOAKF\  
annual accounting date 年结日期 "T7>)fbu  
annual allowance 每年免税额;年积金;年度津贴;年津 zSKKr?{  
annual balance 年度余额 GB =bG%Tb  
annual disposable income 每年可动用收入 bJwc1AJgH  
annual estimates 周年预算 `0rRKlbj4  
annual fee 年费 (n,N8k;  
annual general meeting 周年大会 $~G@   
annual growth rate 年增率;每年增长率 ; h85=l<8u  
annual long-term supplement 长期个案每年补助金 tvGlp)?.  
annual pensionable emolument 可供计算退休金的年薪 F5U|9<  
annual report 年报 sBU_Ft  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N}DL(-SQ3  
annual return 周年报表;周年申报表;每年报税表格 ' Rc#^U*n  
Annual Return Rules 《周年报表规则》 Z%OW5]q  
annual review of consumer prices 每年消费物价回顾 b)`pZiQP  
annual roll-forward basis 逐年延展方式 y6FKg)  
annual salary 年薪 )b9_C O}  
annual statement 年度报表;年度决算表 gHZqA_*T8U  
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 O:IQ!mzV5  
annuitant 年金受益人 AuXs B  
annuity 年金 W~yLl%  
annuity contract 年金合约 s&VOwU  
annuity on human life 人寿年金 D"!jbVz]*  
antecedent debt 先前的债项 l|q%%W0  
ante-dated cheque 倒填日期支票 7h`^N5H.q  
anticipated expenditure 预期开支 8SZK:VE@  
anticipated net profit 预期纯利 [S0mY["  
anticipated revenue 预期收入 !D;c,{Oz  
anti-inflation measure 反通货膨胀措施 ?A&%Cwj  
anti-inflationary stance 反通货膨胀立场 G|*G9nQ  
apparent deficit 表面赤字 XXm'6xD-  
apparent financial solvency 表面偿债能力 bcn7,ht  
apparent partner 表面合伙人 bb1  f/C%  
application for personal assessment 个人入息课税申请书 7]Rk+q2:  
application of fund 资金应用 |z*>ixK  
application to release as liquidator and to destruct the books of accounts and documents #x)8f3I  
申请免除清盘人职务及毁灭帐簿与文件 (hN?:q?'  
appointed actuary 委任精算师 #kci=2q_  
appointed auditor 委任核数师;委任审计师 Ha218Hy0W  
appointed trustee 委任的受托人 MMd.0JuaO  
appointer 委任人 ]-bQNYKX  
apportioned pro rata 按比例分摊 (;ADW+.`J  
apportionment 分配;分摊 M)O [j}N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1qZG`Vz  
apportionment formula 分摊方程式 ? |VysJ  
apportionment of estate duty 遗产税的分摊 TF2KZL#A|  
appraisal 估价;评估 ve fU'  
appreciable growth 可观增长 n"Z |e tZ4  
appreciable impact 显着影响 Y{+3}drJE  
appreciable increase 可观增长 9`Vc  
appreciation 增值;升值 jT-<IJh!o  
appreciation against other currencies 相对其他货币升值 V{ |[oIp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o(fyd)t  
appreciation tax 增值税 fEwifSp.  
appropriation 拨款;拨用;拨付 PIxjM>  
appropriation account 拨款帐目 3AeH7g4<  
Appropriation Bill 拨款法案 [0!{_E)<  
appropriation-in-aid system 补助拨款办法 :c:V%0Yji  
approved assets 核准资产 l!@ 1u^v2  
approved basket stock 认可一篮子证券 (O0byu}  
approved budget 核准预算 p[qg&VKB  
approved charitable donation 认可慈善捐款 AY88h$a  
approved charitable institution 认可慈善机构 R6P\T\~E  
approved currency 核准货币;认可货币 QC7k~I8  
approved estimates 核准预算 CA*~2|  
approved estimates of expenditure 核准开支预算 328L)BmW  
approved overseas insurer 核准海外保险人 V|: qow:F  
approved overseas trust company 核准海外信托公司 Z&Pu8zG /m  
approved pooled investment fund 核准汇集投资基金 lDN?|YG  
approved provident fund scheme 认可公积金计划 q3+8]-9|5  
approved provision 核准拨款 D/:3R ZF  
approved redeemable share 核准可赎回股份 %*K;np-q{  
approved regional stock 认可地区性证券 1tGgDbJU  
approved retirement scheme 认可退休金计划 MI*Sq\-i  
approved subordinated loan 核准附属贷款 !y[3]8Xxv  
arbitrage 套戥;套汇;套利 u"Y]P*[k  
arbitrageur 套戥者;套汇者 Nfaf;;J}  
arbitrary amount 临时款项 [K:29N9~4  
arrangement 措施;安排;协定  =:~(m  
arrears 欠款 N|Habua<Xw  
arrears of pay 欠付薪酬 DFy1 bg  
arrears of revenue 逾期未收税款;逾期未收的帐项 !_x*m@/  
articles of association 组织章程;组织细则;组织章程细则 n&d/?aJ7a\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !*vBW/  
ascertainment of profit 确定利润 vD26;S.y[a  
"Asia Clear" “亚洲结算系统” X"<|Z]w  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {[^#h|U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :1_mfX  
Asian Development Fund [ADF] 亚洲发展基金 +t"j-}xzE  
Asian dollar bond 亚洲美元债券 g>n0z5&TNF  
Asian dollar market 亚洲美元市场  }_%P6  
Asian dollar rate 亚洲美元利率 {y-`QS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 niWx^gKb$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Pm?B 9S  
asked price 沽盘;喊价;索价;卖方报价 T*+A.G@L"  
assessable income 应评税入息 eY}V9*.v  
assessable loss 应评税亏损 wS$46M<  
assessable profit 应评税利润 >| m.?{^  
assessable value 应评税值 fp;a5||5  
assessed profit 估定利润 bE I!Ja  
assessed value 经评估价值 s MZ[d\  
assessment 评税;评定;估价;评税单 mH\@QdF  
assessment number 评税编号;估价编号 BS2?!;,8  
assessment of additional tax 补加税评税 N!c gN  
assessment of performance 业绩评估;实绩评价 D=&K&6rr  
Assessor 评税主任 ?,XC =}  
asset price bubbles 资产价格泡沫 9@y3IiZ"}  
asset-backed securities 具资产保证的证券 6+PGwCS  
assets accretion 资产增值 (h,Ws-O  
assets and liabilities 资产与负债 7'eh)[T  
assets betterment statement 资产递增表;资产改进表 u-.L^!k  
assets lending 实物放款;有抵押贷款 '[f Zt#  
assets of the company passing on the death 死者去世时转移的公司资产 ~L'nz quF  
assets pledged as security for liabilities 用作负债抵押的资产 (("OYj  
assets portfolio 资产投资组合 z_l. V/G)  
assets price 资产价格 ~:Mm<*lL%  
assets quality 资产质素 }N,>A-P  
assets realization 资产变现 e{!vNJ0`  
assets refinancing arrangement 资产再集资安排 H(> M   
assets securitization 资产证券化 T|bZ9_?+2  
assets situated outside Hong Kong 在香港以外地方的资产 \_U*t!  
assets stripping 削减资产;拆卖资产 &t_h'JX&  
assets value 资产值 uvv.WbZ  
assignee 承让人 ,Rz }=j  
assignment 转让;转让书;转让契 .'lN4x  
assignment of interest 权益转让 w~N-W8xNR  
assignment of letters patent and trade mark 专利证书及商标转让 <'2u a  
assignment of property 物业转让;物业转让书 X4Xf2aXI  
assignment right 转让权 j-32S!  
assignor 转让人 @a(oB.i  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 asz?p\k:bC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }\Z5{OA  
associate member 附属会员 aYVDp{_  
associated body corporate 相联法人团体 KB+]eI-h  
associated company 相联公司;联属公司 o](.368+4  
associated corporation 相联法团 m[8 @Unt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /aOlYqM(>  
公认会计师公会〔英国〕 C +@ i  
Association of Futures Exchange Brokers 香港期货经纪协会 ;BVDt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 } yq  
association of underwriters 承保人组织 euZ I`*0  
assumption of control 接管 -3vh!JMN  
assurance 担保;保险;转易;转易书 968^ "T#  
assurance of interest 权益的转易 Eem g  
at 19XX price 按一九XX年价格计算 $?f]ZyZr.  
at a discount 按赔价计算;按贴水价格计算;打折扣 sykFSPy`'  
at a premium 按溢价计算;按升水价格计算 sN]Z #7  
at call 通知付款;按通知 rPO}6lsc  
at constant market price 按固定市价计算 `qu] Pxk  
at constant price 按固定价格计算 %nQmFIt  
at cost 按成本计算 %3G;r\|r]  
at current market price 按当时市价计算;按现时市价计算 P) 1 EA;  
at current price 按当时价格计算;按现时价格计算  ?Ib}  
at factor cost 按要素成本计算;按生产要素成本计算 b:Dg}  
at money-of-the-day price 按付款当日价格计算 2.qpt'p[  
at or better 按指定或较佳价位〔买卖指令〕 0N5bPb  
at par 按面值计算;平价 !Uy>eji}  
at sight 见票即付 )!,@m>0v{  
at the close 按收市盘 j38 6gL  
at the opening 按开市盘 yjpz_<7a=  
attestation 见证;见证条款 f_'"KF[%  
at-the-money option 平价期权 -tyaE  
attorney 受权人;受托代表人 } 07r  
attornment 新拥有人承认书 z!Hx @){|  
attributable profit 可归属利润 8ds}+TtbY  
attributable share value 可归属股份价值 )X%oXc&C|  
Auckland Stock Exchange 奥克兰证券交易所 P` ]ps?l  
auction 拍卖 fIkT"?  
auctioneer 拍卖商 3EOyq^I%  
audit 审计;核数 }]GbUC!Zb  
Audit Commission 审计署 J6auUm` `  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  XhA4:t  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 B5`;MQJ  
audit review 帐目审查 Yxq j -   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !I7?  
audited account 审计帐目;经审计的帐目 }`]]b+_b>@  
audited annual account 经审计的周年帐目 #Fzb8Yo  
audited balance sheet 经审计的资产负债表 1eiw3WU;  
auditor 核数师;核数主任;审计师 - 0DZ::  
auditor's certificate 核数师证明书;审计师证明书 FG# nap{  
auditor's report 核数师报告;审计师报告 hS_.l}0yf  
Aussie bond 澳元债券 .vaJ Avg  
austerity budget 紧缩预算 5!h<b3u>]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NWnWk  
Australia All Ordinaries Index 澳洲所有普通股票指数 U8[Qw}T P  
Australian Dollar [AUD] 澳元 m1y `v"  
Australian Options Market 澳大利亚期权市场 +{*)}[w{x  
Australian Securities Commission 澳洲证券事务监察委员会 qc&jd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4if\5P:j  
Australian Stock Exchange 澳大利亚证券交易所 nx$bM(.  
Austrian Schilling [ATS] 奥地利先令 ^U{P3 %uZ  
authentication 认证;鉴证 ;@4sd%L8V  
authority to purchase 委托购买证;委购书 UN(3i(d  
authorization 认可;核准;授权;授权书 A^L?_\e6  
authorization by direction 指示授权 uMpl#N p  
authorization by instruction 指令授权 ay-9c2E  
authorization by warrant 令状授权 >~wu3q  
authorization of unit trust 单位信托的认可 -( Kh.h  
authorized agent 指定代理人 %omu  
authorized capital 法定资本 |D+p$^L  
authorized clerk 出市员 453 }S  
authorized dealer 认可交易商 XHNkQe  
authorized financial institution 认可财务机构 `u=oeM :  
authorized fund 认可基金 5"uNj<.V  
authorized fund house 获授权的基金公司;认可基金公司 k.Gl4 x  
authorized institution 认可机构 oX{@'B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ZQ|gt*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -;ER`Jqs,  
authorized insurer 获授权保险人;获认可承保人 9C=~1>S  
authorized investment 特准投资项目 b~9`]+  
authorized person 获授权人 mF~ys{"t  
authorized representative 获授权代表 5\3 swP_7  
authorized share capital 法定股本 v^\JWPR/  
automated quotation system 自动报价系统 DZ2Fl>7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f-&ATTx`J  
自动交易系统〔香港期货交易所有限公司〕 4UVW#Rw{  
automatic adjustment mechanism 自动调整机制 1VGpq-4*j  
automatic adjustment system 自动调整系统 SdSgn|S  
Automatic Clearing House 自动票据交换所 bq: [Nj  
automatic exchange rates accumulation system 自动化汇率累集系统 R. O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?-S8yqe  
automatic teller machine [ATM] 自动柜员机 wA1Ey:q  
autopay 自动转帐 0}D-KvjyP  
available assets 可用资产 4uPH  
available fiscal reserve 现存财政储备 (H2ylMpQt  
available profit 可用利润 GI?PGAT  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Eo Ko   
average 平均;平均数;海损 _hWuAJ9Qy  
average basic salary 平均基本薪金 yIWc\wv  
average consumer expenditure 平均消费开支;一般消费开支 7|{ B#  
average cost 平均成本 -EVs@:3]j  
average cost of land production 增辟土地平均成本 VZTmzIk.Y  
average daily turnover 平均每日成交额 X'xUwT|_+  
average daily wage rate 平均每日工资率 n_1jHJo  
average expenditure pattern 平均开支模式 /Bh>  
average growth rate 平均增长率 HS(U4   
average net fixed assets 固定资产平均净值 F:S"gRKz  
average of relatives 相对价格平均数 ^?nP$+gq  
average price 平均价格 !*5_pGe  
average propensity to consume 平均消费倾向;一般消费倾向 W w^7^q&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 HmW=t}!  
average rate 平均率 <c(&T<$  
average revenue 平均收入;平均收益 m[W/j/$A+x  
average stock 平均库存;平均存货 {hM"TO7\  
average yearly rent 平均年租 ;*nh=w  
avoidance of double taxation 避免双重课税 6-tiRk~  
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  8>ESD}(  
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