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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: <9@&oN+T  
A share A股;甲类股份 HG3.~ 6X  
abatement of tax 减税;减扣免税额 qPsyqn?Y|  
ABN AMRO Bank N.V. 荷兰银行 *Jb_=j*)  
above-the-line expenditure 线上项目支出;经常预算支出 ob0~VEH-  
above-the-line receipt 线上项目收入;经常预算收入 >W8bWQ^fK  
ABSA Asia Limited 南非联合亚洲有限公司 HjV\lcK:v  
absolute change 绝对数值变更 'To<T  
absolute expenditure 实际开支 ]|,vCKju  
absolute guideline figure 绝对准则数字 XDHLEG-u(  
absolute interest 绝对权益 De;,=BSp  
absolute order of discharge 绝对破产解除令 7k 3p'FeS  
absolute profit margin 绝对利润幅度 f 4R1$(<  
absolute value 实值;绝对值 dF$KrwDK  
absolutely vested interest 绝对既得权益 rwoF}}  
absorbed cost 已吸收成本;已分摊成本 wOjv[@d  
absorption 吸收;分摊;合并 BpH|/7  
absorption rate 吸收率;摊配率;分摊率 -dg}BM  
ACB Finance Limited 亚洲商业财务有限公司 ab{;Z 5O  
acceptable form of reciprocity 合理的互惠条件 %n jOX#.w  
acceptable rate 适当利率;适当汇率 DK)u)?!  
acceptance agreement 承兑协议 _]P a>8X*  
acceptance for honour 参加承兑 Y]~IY?I  
acceptor 承兑人;接受人;受票人 =Qyqfy*@D?  
acceptor for honour 参加承兑人 ?F1wh2o q  
accident insurance 意外保险 ~+<<bzY  
Accident Insurance Association of Hong Kong 香港意外保险公会 NP "ylMr7P  
accident insurance scheme 意外保险计划 7iP5T  
accident year basis 意外年度基准 N50fL  
accommodation 通融;贷款 +B#qu/By  
accommodation bill 通融票据;空头票据 3i6h"Wu`n  
accommodation party 汇票代发人 +1x)z~q=  
account balance 帐户余额;帐户结余 ~,T+JX  
account book 帐簿 1ADv?+j)A/  
account collected in advance 预收款项 ^eobp.U  
account current book 往来帐簿 C *a,<`  
account of after-acquired property 事后取得的财产报告 <iRWd  
account of defaulter 拖欠帐目 r4EoJyt  
account payable 应付帐款 E.9^&E}PG  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 BO"qD[S  
account receivable 应收帐款 I :@|^PYw  
account receivable report 应收帐款报表 [NL -!  
account statement 结单;帐单;会计财务报表 hl**zF  
account title 帐户名称;会计科目 W=3? x  
accountant's report 会计师报告 nW11wtiO.  
Accountant's Report Rules 会计师报告规则 P0)AU i  
accounting and auditing procedure 会计与审计程序;会计与核数程序 lr0M<5d=p  
Accounting Arrangements 《会计安排》 w]F!2b!  
accounting basis 会计基础 8]HY. $E  
accounting by Official Receiver 破产管理署署长呈交的帐目 w]}f6VlEl  
Accounting Circular 《会计通告》 ;7L;  
accounting class 会计类别 C;ptir1G;  
accounting date 记帐日期;会计结算日期 lQWBCJ8y  
accounting for money 款项核算 @C=m?7O98  
Accounting Officer 会计主任 TVYz3~m  
accounting period 会计报告期;会计期 :kt/$S^-  
accounting policy 会计政策;会计方针 F*,5\s<  
accounting practice 会计惯例 94y9W#  
accounting principle 会计准则 B>,A(X&  
accounting record 会计记录 *t]v}ZV*  
accounting report 会计报告 T=>vh*J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a(f(R&-:$Y  
Accounting Society of China 中国会计学会 PV(4$I}  
accounting statement 会计报表 4dD2{M  
accounting system 会计制度;会计系统 8RU.}PD  
accounting transaction 会计事项;帐务交易 6^ab@GrN\  
accounting treatment 会计处理 ++0rF\&  
accounting year 会计年度 i(Vm!Y82  
accretion 增值;添加 }2=hd..  
accrual 应计项目;应累算数目  E>"8 /  
accrual basis 应计制;权责发生制 LZa% x  
accrual basis accounting 应计制会计;权责发生制会计 #"<?_fao~  
accrue 应累算;应计 fdLBhe#9M  
accrued benefit 应累算利益 ) $J7sa  
accrued charges 应计费用 0#^Bf[Dn  
accrued cumulative preference share dividend 应累算的累积优先股股息 w&5/Zh[~~L  
accrued expenses 应累算费用 Bq;1^gtpe  
accrued interest payable 应付利息;应计未付利息 4kh8W~i;/  
accrued interest receivable 应收利息;应计未收利息 >: $"a  
accrued right 累算权益 r>O|L%xpv  
accruing profit 应累算的利润 (kY@7)d'e  
accumulated fiscal reserve 累积财政储备 9DPb|+O-  
accumulated profit 累积利润;滚存溢利 %N1"* </q  
accumulated reserve 累积储备 ]=Pu\eE  
accumulation of surplus income 累积收益盈余 ]'g:B p  
acquired assets 既得资产 @k9Pz<ub  
acquisition 收购;购置;取得 gH'3 dS!{  
acquisition cost 购置成本 Sc{Tq\t;%  
acquisition expenses 购置费用 1mix+.d  
acquisition of 100% interest 收购全部股权 XL~>rw<  
acquisition of control 取得控制权 |T y=7d,  
acquisition of fixed assets 购置固定资产 h1-Gp3#  
acquisition of shell “买壳” p#=;)1  
acquisition price 收购价 EZ{\D!_Y  
act of God 天灾 s [T{c.F  
acting partner 执事合伙人 /B[}I}X  
active market 买卖活跃的市场;交投畅旺的市场;旺市 U!Mf]3  
active partner 积极参与的合伙人 x,uBJ  
active trading 交投活跃 U6c@Et,  
actual circulation 实际流通 Pk:zfC?4  
actual cost 实际成本 ^vaL8+  
actual expenditure 实际开支;实际支出 $+jy/:]D  
actual income 实际入息;实际收入;实际收益 g}Mi9Kp  
actual market 现货市场 !5~k:1=  
actual price 现货价;实际价格 O2lIlCL  
actual profit 实际利润 }lO }x  
actual quotation 实盘;实际价位;实际报价 p6Gcts?,  
actual year basis 按实际年度计算 ayeCi8  
actuals 实货 Qsji0ikG  
actuarial investigation 精算调查 37jQ'O U  
actuarial principle 精算原则 61>f(?s  
actuarial report 精算师报告 N iISJWk6'  
Actuarial Society of Hong Kong 香港精算学会 '$6PTa  
actuarial valuation 精算师估值 S(tEw Xy  
actuary 精算师 s~Gw  
ad referendum agreement 暂定协议;有待覆核的协定 URQ@=W7  
ad valorem duty 从价税;按值征税 *(Ro;?O,pi  
ad valorem duty system 从价税制 7_%2xewV|  
ad valorem fee 从价费 LD_M 3 P  
ad valorem tariff 从价关税 /ao<A\KR  
additional allowance 额外免税额 o3\,gzJ  
additional amount for unexpired risk 未过期风险的额外款额 9 rS, ?  
additional assessable profit 补加应评税利润 Z /h|\SyJ  
additional assessment 补加评税 ONfyYM?  
additional commitment 额外承担 0 Z8/R  
additional commitment vote 额外承担拨款 )cKjiXn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UFf,+4q  
additional dependent parent allowance 供养父母额外免税额 y@aKNWy}$  
additional provision 额外拨款 K:a3+k d  
additional stamp duty 附加印花税 BV1u,<T"  
additional tax 补加税罚款;补加税款 &g {<HU?BT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u GAh7Sop  
adjudged bankrupt 被裁定破产 2rmNdvvrk  
adjudicated bankrupt 裁定破产人 C5;wf3  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bQj`g2eyM  
adjudication of bankruptcy 裁定破产;宣告破产 B j=@&;  
adjudication of insolvency 裁定无力偿还债务 =]d^3bqN  
adjusted actual 经调整的实数;调整后的实数 5W{hH\E _5  
adjusted current assets 经调整的流动资产;调整后的流动资产 W0|_]"K-  
adjusted figure 经调整的数字;调整后的数额 tvT4S  
adjusted liabilities 经调整的负债;调整后的负债 xU:4Y0y8  
adjusted loss 经调整的亏损;调整后的亏损 `0z/BCNB  
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 B.RRdK+:  
adjusted profit 经调整的利润;调整后的利润 y;r"+bS8  
adjusted surplus 经调整的盈余额;调整后的盈余额 #<]Iz'\`  
adjusted value 经调整的价值;调整后的价值 Wp`C:H  
adjustment 调整;修订;理算〔保险〕 3C#RjA-2[  
adjustment centre 调剂中心 zb?kpd}r  
adjustment lag 调整过程的时间差距;调整时差 7*MU2gb  
adjustment mechanism 调整机制 B\/7^{i5  
adjustment of loss 亏损调整 4i`S+`#  
adjustment process 调整过程;调整程序 E|{m"RUOy  
adjustment range 调整幅度 1 w17L]4  
administered exchange rate 受管制汇率 ;:?*t{r4#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OW#_ty_ul  
administration expenses 行政费用 %",ULtZ+  
administration fee 手续费;行政费 ]zcV]Qj$~  
administration in bankruptcy 破产管理 C#h76fpH  
administration order 遗产管理令 lz}llLb1  
administrator 管理人;遗产管理人 Pa[?L:E  
administrator of the estate 遗产管理人 p+)C$2YK  
admission of debt 债项承认书 1@@y]s_.a  
admission of proof 接纳债权证明 sS|<&3  
advance 放贷款项;垫付款项;预支款项;预付款项 >Fp&8p`am  
advance account 暂支帐目;预付款帐户 SM$\;)L  
advance compensation 预付补偿金 G:DSWW}  
advance from shareholder 股东垫款 bOe<\Y$  
advance pending reimbursement 预支以待日后付还 :Fnzi0b  
advanced economy 先进经济体系 BvQUn@ XE  
advancement 预付;预付财产 *w|iu^G  
advances warrant 垫款令 P8IRH#ED  
advancing 贷出 wx./"m.M  
adverse balance 逆差 #w;;D7{@m  
adverse exchange 逆汇 Vf$1Sjw  
advertisement addressed to shareholders 在报章刊登的致股东通告 NZfd_? 3  
advice for collection 托收通知书 'QR4~`6I  
advice of drawing 提款通知书;汇票通知书 s&0*'^'O[S  
advice of payment 付款通知 j3LNnZY  
Advisory Committee [Securities and Futures Commission] 0R*}QXph  
谘询委员会〔证券及期货事务监察委员会〕 NN11}E6  
Advisory Committee on Diversification 经济多元化谘询委员会 :v#8O~  
affidavit 誓章;遗产申报誓章 ey*,StT5a  
affidavit of no receipt 述明无收款的誓章 77tZp @>hn  
affiliate 联号;联营公司;附属公司 ]`K[W&  
affiliated company 附属公司;联号;联营公司 j C9<hLt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %]!?{U\*k  
affordability 负担能力 ExQ--!AC=  
African Development Bank [AfDB] 非洲开发银行 _Qg{ ;  
after-acquired property 事后取得的财产 aoK4Du{  
after-hours dealing 市后交易 Txu>/1N,  
after-tax profit 税后盈利;税后利润;税后溢利 aX]y`  
agency agreement 代理协议 Lg b  
agency expenses 代理机构的开支 |veBq0U  
agency fee 代理费 t"tNtLI  
Agency Law 《代理法》 q 7`   
agent 代理人;承销人 =O,e97  
agent of company 公司代理人 E}t-N  
agent's fee 代理人费;经纪费 OoSa95#x  
aggregate 总计;总数;总体数字 gsi<S6DQ8  
aggregate amount 总款额;总额 A>5S]  
aggregate assets and liabilities 总体资产与负债 F=V oFmF@  
aggregate at constant price 按固定价格计算的总体数字 a0 qj[+  
aggregate demand 总需求 0O_E\- =  
aggregate gross position 总持仓量 Q6xgLx[  
aggregate limit 总限额 [|jIC  
aggregate of salaries tax 合计薪俸税 9'l.TcVm`,  
aggregate performance 总体表现;总体业绩 kr6:{\DU:B  
aggregate supply 总体供应 $sM]BE:  
aggregate surplus 总盈余 L^&do98  
aggregate total 整体总额 4">84,-N  
aggregate value 总值;合计价值 N*? WUn9]  
aggregated basis 合计基准 iKY-;YK  
aggregated net chargeable income 合计应课税入息实额 jD<9=B(g  
aggregation 合并计算;合计;总和 :ECw \_"0$  
aggregation of incomes of husband and wife 夫妇入息合并计算 7;~ 2e  
aggregation of property 财产的总和 oUCVd}wH  
agio 差价;贴水 :%pw`b, =V  
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》 wH#Lb@cfZ0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |O2|`"7  
《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》 31H|?cg<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ddl3 fl#f  
《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》 X9SJ~n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Xp.|.)Od  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y*"<@?n8?x  
agreement for a settlement 授产协议 D=<t;+|  
agreement for assignment 转让协议 -B",&yTV  
agreement for sale 售卖协议;买卖协议 <x^IwS  
agreement for sale and purchase 买卖协议 p {w}  
agreement for the payment of interest 支付利息协议 N{|[R   
agreement for the repayment of money 还款协议 g\E ._ab<  
agreement of reinsurance 再保险协议 f.sPE8 #3=  
Agricultural Bank of China 中国农业银行 0GF%~6  
air passenger departure tax 飞机乘客离境税 s 8C:QC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UX03"gX  
airport tax 机场税 *pmoLiuB>  
alcohol duty 酒精税 ?|\0)wrRf  
alienation 让与;让渡;转让 MI?]8+l  
alimony 生活费;赡养费 4{c`g$j>  
All Ordinaries Index [AOI] 所有普通股指数 M,I68  
all risks 全险;综合险 F@oT7NB/n  
All Sales Record for Stock Market 《股票市场成交报告》 VNr!|bp5  
Allied Capital Resources Limited 新联财务有限公司 4c~*hMr y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1V#B]x:  
allocation letter 拨款信件 rAtai}Lx  
allocation of fund 分配款项;预留款项 w}fqs/)w  
allocation of profit 利润分配;溢利分配 "~B~{ _<j  
allocation warrant 拨款令 bwv/{3G,Ys  
allotment 分配;配股 vr5<LNCLQ  
allotment notice 股份配售通知;配股通知 (8+.#1!*  
allotment of shares 股份分配 hrUm} @d  
allowable 可获宽免;免税的 )WzGy~p8K  
allowable business loss 可扣除的营业亏损 3XMBu*  
allowable expenses 可扣税的支出 \;4L~_2$q  
allowance 免税额;津贴;备抵;准备金 -<u- +CbuT  
allowance for debts 债项的免税额 Z1 E` I89<  
allowance for depreciation by wear and tear 耗损折旧免税额 Q3'(f9 x  
allowance for funeral expenses 殡殓费的免税额 ] `b<"  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [J(@$Qix  
allowance for repairs and outgoings 修葺及支出方面的免税额 o%y+Y;|?J  
allowance to debtor 给债务人的津贴 Djg 1Qh  
alteration of capital 资本更改 |E>v~qD8I  
alternate trustee 候补受托人 P TfN+  
amalgamation 合并 e<&_tx   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ? Yynd  
ambit of charges 征税范围;收费范围 Z_ iQU1  
amended valuation 经修订的估值 7R% PVgS4x  
American Commodities Exchange 美国商品交易所 $sB48LJuU'  
American Express Bank Limited 美国运通银行 eA;j/&qH  
American Stock Exchange 美国证券交易所 iPR!JX _  
amortization 摊销 :Q0?ub]  
amount due from banks 存放银行同业的款项 (Q*2dd>  
amount due from banks abroad 存放海外银行同业的款项 A?%XO %  
amount due from holding companies 控股公司欠款 TW;|G'}$  
amount due from local banks 存放本港银行同业的款项 `Pz!SJ|  
amount due to banks 银行同业的存款 $_%2D3-;D  
amount due to banks abroad 海外银行同业的存款 'US8"83  
amount due to holding companies 控股公司存款 )of5229  
amount due to local banks 本港银行同业的存款 eHfG;NsV /  
amount due to outport banks 外埠银行同业的存款 *RUd!]bh  
amount for note issue 发行纸币的款额 VuYWb)@  
amount of bond 担保契据的款额 ^H@!)+ =  
amount of consideration 代价款额 7M&.UzIY`  
amount of contribution 供款数额 a,F8+ Pb>  
amount of indebtedness 负债款额 81%qM7v9H  
amount of principal of the loan 贷款本金额 w>1l@%U o  
amount of rates chargeable 应征差饷数额 +?J_6Mo@X  
amount of share capital 股本额 ,4h! "c  
amount of sums assured 承保款额 #L).BM  
amount of variation 变动幅度 js%4;  
amount of vote 拨款数额 FcJ.)U  
amount payable 应付款额 ,Yiq$Z{qQ  
amount receivable 应收款额 U>3%!83kF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9g<_JcN  
analysis 分析 ,_e/a   
ancillary risk 附属风险 S|z(  
annual account 周年帐目;周年帐目报表;年度决算;年结 =X%R*~!#Of  
annual accounting date 年结日期 !/=9VD{U!  
annual allowance 每年免税额;年积金;年度津贴;年津 [5}cU{M  
annual balance 年度余额 wd2P/y42;;  
annual disposable income 每年可动用收入 W? 6  
annual estimates 周年预算 "OlI-^y  
annual fee 年费 ys~p(  
annual general meeting 周年大会 8Pnqmjjj  
annual growth rate 年增率;每年增长率 tOlzOBzR  
annual long-term supplement 长期个案每年补助金 umHs" d  
annual pensionable emolument 可供计算退休金的年薪 <7sF<KD  
annual report 年报 |{}d5Z"5;}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?$`1%Y9  
annual return 周年报表;周年申报表;每年报税表格 KqG$zC^N  
Annual Return Rules 《周年报表规则》 7oqn;6<[>,  
annual review of consumer prices 每年消费物价回顾 c=jTs+h'  
annual roll-forward basis 逐年延展方式 ZQJw2LAgO  
annual salary 年薪 !pF KC)  
annual statement 年度报表;年度决算表 4IGQ,RTB  
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  HC<BGIgL  
annuitant 年金受益人 7!` C TE  
annuity 年金 #7cf 8y  
annuity contract 年金合约 F(J!dG5#  
annuity on human life 人寿年金 %'D:bi5  
antecedent debt 先前的债项 Xbsj:Ko]]U  
ante-dated cheque 倒填日期支票 A<*tn?M]  
anticipated expenditure 预期开支 tZc.%TU  
anticipated net profit 预期纯利 =":V WHf  
anticipated revenue 预期收入 =."WvBKg  
anti-inflation measure 反通货膨胀措施 iu:p &h  
anti-inflationary stance 反通货膨胀立场 G+ \~rl  
apparent deficit 表面赤字 W0r5D9k  
apparent financial solvency 表面偿债能力 n<"a+TTU  
apparent partner 表面合伙人 ! A ydhe  
application for personal assessment 个人入息课税申请书 5e~{7{  
application of fund 资金应用 #/ gme  
application to release as liquidator and to destruct the books of accounts and documents )4o=t.O\K  
申请免除清盘人职务及毁灭帐簿与文件 ,:Rq  
appointed actuary 委任精算师 6lH>600]u  
appointed auditor 委任核数师;委任审计师 @Tm0T7C  
appointed trustee 委任的受托人 EssUyF-jwU  
appointer 委任人 -$!Pf$l@  
apportioned pro rata 按比例分摊 Af! W K=  
apportionment 分配;分摊 Kw5+4R(5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bju,p"J1-E  
apportionment formula 分摊方程式 +XaO?F[c  
apportionment of estate duty 遗产税的分摊   _c7  
appraisal 估价;评估 kdueQ(\  
appreciable growth 可观增长 s"^YW+HMb  
appreciable impact 显着影响 qT-nD}  
appreciable increase 可观增长 yrv SbqR  
appreciation 增值;升值 A5>gLhl7  
appreciation against other currencies 相对其他货币升值 ju2X*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L^ jC& dF  
appreciation tax 增值税 YQ[&h  
appropriation 拨款;拨用;拨付 9Av- ;!]  
appropriation account 拨款帐目 ~?8 x0  
Appropriation Bill 拨款法案 4 *2>R8SX~  
appropriation-in-aid system 补助拨款办法 TQxc?o  
approved assets 核准资产 /\Y%DpG$  
approved basket stock 认可一篮子证券 ~ @"Qm;} "  
approved budget 核准预算 gCBZA;/  
approved charitable donation 认可慈善捐款 p=P0$P+KM  
approved charitable institution 认可慈善机构 iRr& 'k  
approved currency 核准货币;认可货币 M6>\R$  
approved estimates 核准预算 /-<m(72wF  
approved estimates of expenditure 核准开支预算 n*8RYm)?  
approved overseas insurer 核准海外保险人 Dm`U|<o  
approved overseas trust company 核准海外信托公司 %w|3:  
approved pooled investment fund 核准汇集投资基金 ]V]@Zna@g  
approved provident fund scheme 认可公积金计划 ~6kA<(x   
approved provision 核准拨款 pQm!Bt L  
approved redeemable share 核准可赎回股份 ]C:Ifh~  
approved regional stock 认可地区性证券 0R!}}*Ee>q  
approved retirement scheme 认可退休金计划 gu%'M:Xe  
approved subordinated loan 核准附属贷款 AZ Lt'9UD  
arbitrage 套戥;套汇;套利 V/[,1W[B  
arbitrageur 套戥者;套汇者 B[m{2XzGH  
arbitrary amount 临时款项 )^' B:ic  
arrangement 措施;安排;协定 ,9j:h)ks?  
arrears 欠款 =rtA{g$)+  
arrears of pay 欠付薪酬 a*wJcJTpV"  
arrears of revenue 逾期未收税款;逾期未收的帐项 @^4M~F%  
articles of association 组织章程;组织细则;组织章程细则 }T*xT>p^3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W;@ae,^  
ascertainment of profit 确定利润 R8W4 4I*R:  
"Asia Clear" “亚洲结算系统” 1Qe!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u2x=YUWb]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !{ )AV/\D  
Asian Development Fund [ADF] 亚洲发展基金 "l;8 O2;g  
Asian dollar bond 亚洲美元债券 xTawG?"D  
Asian dollar market 亚洲美元市场 >yHnz?bf@  
Asian dollar rate 亚洲美元利率 !?-5 hh1\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r#Oz0=0u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 DO,&Foh\  
asked price 沽盘;喊价;索价;卖方报价 /WgWe  
assessable income 应评税入息 T|iF/p]F  
assessable loss 应评税亏损 -v+^x`HR  
assessable profit 应评税利润 BNm va  
assessable value 应评税值 Ol5xyj  
assessed profit 估定利润 }c#/1J7  
assessed value 经评估价值 9TN5|x  
assessment 评税;评定;估价;评税单 ML"P"&~u6  
assessment number 评税编号;估价编号 wdDHRW0Y  
assessment of additional tax 补加税评税 JY8"TQ$x  
assessment of performance 业绩评估;实绩评价 %[CM;|?B4  
Assessor 评税主任 {EHG |  
asset price bubbles 资产价格泡沫 =X'7V}Q}  
asset-backed securities 具资产保证的证券 w3cK: C0  
assets accretion 资产增值 G+^$JN=  
assets and liabilities 资产与负债 |Ie`L("  
assets betterment statement 资产递增表;资产改进表 hBSJEP  
assets lending 实物放款;有抵押贷款 scEQDV  
assets of the company passing on the death 死者去世时转移的公司资产 Q3{&'|}^2  
assets pledged as security for liabilities 用作负债抵押的资产 e(% Solkm?  
assets portfolio 资产投资组合 1Moh`  
assets price 资产价格 ,%G2>PBt  
assets quality 资产质素 LsZ!':LN  
assets realization 资产变现 3kQ8*S  
assets refinancing arrangement 资产再集资安排 +\$|L+@Z  
assets securitization 资产证券化 Sg~A'dG  
assets situated outside Hong Kong 在香港以外地方的资产 }? '9L:  
assets stripping 削减资产;拆卖资产 )P+GklI{4  
assets value 资产值 3NZFW{u  
assignee 承让人  wupD   
assignment 转让;转让书;转让契 2 3w{h d  
assignment of interest 权益转让 cW^) $>A  
assignment of letters patent and trade mark 专利证书及商标转让 i1 Sc/  
assignment of property 物业转让;物业转让书 O7*i;$!R  
assignment right 转让权 D)Rf  
assignor 转让人 0lh6b3tdP  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 yC*BOJS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1)r_h(  
associate member 附属会员 ^TuEp$Z=  
associated body corporate 相联法人团体 ]+7c1MB(5  
associated company 相联公司;联属公司 [t) i\ }V  
associated corporation 相联法团 F7 6h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]H7Mx\  
公认会计师公会〔英国〕 /\I%)B47^9  
Association of Futures Exchange Brokers 香港期货经纪协会 l#.,wOO{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RteTz_ z{  
association of underwriters 承保人组织 |Cq J2  
assumption of control 接管 eH*b -H[  
assurance 担保;保险;转易;转易书 -)+DVG.t  
assurance of interest 权益的转易 l<%~w U  
at 19XX price 按一九XX年价格计算 ,w>?N\w!}  
at a discount 按赔价计算;按贴水价格计算;打折扣 JLn<,Gn)<\  
at a premium 按溢价计算;按升水价格计算 %"fKZ  
at call 通知付款;按通知 *9 wHH-#  
at constant market price 按固定市价计算 U  {!{5l:  
at constant price 按固定价格计算 ^}\R]})w"  
at cost 按成本计算 b u9&sQ;  
at current market price 按当时市价计算;按现时市价计算 wcT6d?*5  
at current price 按当时价格计算;按现时价格计算 6+#cyKj  
at factor cost 按要素成本计算;按生产要素成本计算 oF^hq-xcP  
at money-of-the-day price 按付款当日价格计算 ,lM2BXz%  
at or better 按指定或较佳价位〔买卖指令〕 cBf{R^>Fd  
at par 按面值计算;平价 ^C| 9K>M  
at sight 见票即付 _oVA0@#n  
at the close 按收市盘 Pk_{{Z(1o  
at the opening 按开市盘 J :(\o=5 5  
attestation 见证;见证条款 FWN%JCOj@  
at-the-money option 平价期权 <ft9B05*  
attorney 受权人;受托代表人 [&V%rhi  
attornment 新拥有人承认书 S6X<3L`FfH  
attributable profit 可归属利润 Rx-i.EtZ  
attributable share value 可归属股份价值 zD-8#H35X"  
Auckland Stock Exchange 奥克兰证券交易所 X6 cb#s0|  
auction 拍卖 b<7 qmg3  
auctioneer 拍卖商 3<V!y&a  
audit 审计;核数 #_\~Vrf(#  
Audit Commission 审计署 A@'W $p?5r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E=trJge  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 0E1)&f  
audit review 帐目审查 +[9"M+4-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XLxr~Yo  
audited account 审计帐目;经审计的帐目 ~-i?=  
audited annual account 经审计的周年帐目 *4y r7~S5  
audited balance sheet 经审计的资产负债表 tpK4 gjf  
auditor 核数师;核数主任;审计师 #ySx$WT;  
auditor's certificate 核数师证明书;审计师证明书 Z+7S,M  
auditor's report 核数师报告;审计师报告 [.,6~=}vP  
Aussie bond 澳元债券 -y<uAI g  
austerity budget 紧缩预算 Jl ?Q}SB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KL`>mJo$  
Australia All Ordinaries Index 澳洲所有普通股票指数 v}D!  
Australian Dollar [AUD] 澳元 *?&O8SSBH  
Australian Options Market 澳大利亚期权市场 eO G%6C%a  
Australian Securities Commission 澳洲证券事务监察委员会 )>p6h]]a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >FNt*tX<0  
Australian Stock Exchange 澳大利亚证券交易所 }iAi`_\0;  
Austrian Schilling [ATS] 奥地利先令 ~T9[\nU\  
authentication 认证;鉴证 it vdzPO  
authority to purchase 委托购买证;委购书 a| cD{d  
authorization 认可;核准;授权;授权书 rd{( E  
authorization by direction 指示授权 _AHVMsz@  
authorization by instruction 指令授权 YfKty0  
authorization by warrant 令状授权 V|7CYkB8  
authorization of unit trust 单位信托的认可 4/|=0TC;  
authorized agent 指定代理人 UMaKvr-C&  
authorized capital 法定资本 @eWx4bl  
authorized clerk 出市员 :g";p.~=  
authorized dealer 认可交易商 XU7bWafy  
authorized financial institution 认可财务机构 >m!.l{*j>N  
authorized fund 认可基金 q4= RE  
authorized fund house 获授权的基金公司;认可基金公司 hNy S  
authorized institution 认可机构 -AQX-[B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l?[DO?m+R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gId+hxFa:r  
authorized insurer 获授权保险人;获认可承保人 }Jfo(j  
authorized investment 特准投资项目 ?#m5$CFp  
authorized person 获授权人 .YRSd  
authorized representative 获授权代表 (6{ VMQ  
authorized share capital 法定股本 Qrh9JFqdG6  
automated quotation system 自动报价系统 |?kH]Trr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r~! lD9R~  
自动交易系统〔香港期货交易所有限公司〕 9n'p7(s%  
automatic adjustment mechanism 自动调整机制 T-TH. R  
automatic adjustment system 自动调整系统 -C+vmY*@  
Automatic Clearing House 自动票据交换所 Jhc S  
automatic exchange rates accumulation system 自动化汇率累集系统 GZo4uwG@a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <~OyV5:6  
automatic teller machine [ATM] 自动柜员机 ND>}t#^$  
autopay 自动转帐 _#:1Axx1  
available assets 可用资产 0*^Fk=>ej  
available fiscal reserve 现存财政储备 (tvh9 o  
available profit 可用利润 M&dtXG8<^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }0G Ab2  
average 平均;平均数;海损 7@?b _  
average basic salary 平均基本薪金 tDo0Q/`  
average consumer expenditure 平均消费开支;一般消费开支 ;+U9;  
average cost 平均成本 T_WQzEL^  
average cost of land production 增辟土地平均成本 u+_#qk0NfK  
average daily turnover 平均每日成交额 *$!LRmp?  
average daily wage rate 平均每日工资率 '\Ub*m((1O  
average expenditure pattern 平均开支模式 Qp ,l>k  
average growth rate 平均增长率 TfPx   
average net fixed assets 固定资产平均净值 MR}\fw$(.  
average of relatives 相对价格平均数 |=POV]K  
average price 平均价格 6X7_QBC)  
average propensity to consume 平均消费倾向;一般消费倾向 (Wn'.|^%  
average propensity to save 平均储蓄倾向;一般储蓄倾向 H=jnCGk  
average rate 平均率 XvdhPOMy  
average revenue 平均收入;平均收益 7-DC"`Y8e  
average stock 平均库存;平均存货 c z|IBsa*  
average yearly rent 平均年租 jY kx]J%S  
avoidance of double taxation 避免双重课税 1yu!:8=ee  
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 kBzzi^cl  
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