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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: u-X P `  
A share A股;甲类股份 roWg~U(S  
abatement of tax 减税;减扣免税额 o~p%ODH  
ABN AMRO Bank N.V. 荷兰银行 6^Ax3# q  
above-the-line expenditure 线上项目支出;经常预算支出 IdL~0;W7  
above-the-line receipt 线上项目收入;经常预算收入 ,Je9]XT  
ABSA Asia Limited 南非联合亚洲有限公司 Cn8w}) B  
absolute change 绝对数值变更 (>gHfC>(lq  
absolute expenditure 实际开支 7E)*]7B%  
absolute guideline figure 绝对准则数字 { daEKac5  
absolute interest 绝对权益 <0^L L  
absolute order of discharge 绝对破产解除令 X&bnyo P  
absolute profit margin 绝对利润幅度 DzK%$#{<  
absolute value 实值;绝对值 :g"U G0];  
absolutely vested interest 绝对既得权益 $N17GqoC  
absorbed cost 已吸收成本;已分摊成本 mMtX:  
absorption 吸收;分摊;合并 Bez 7  
absorption rate 吸收率;摊配率;分摊率 G\o *j |  
ACB Finance Limited 亚洲商业财务有限公司 eTY" "EWU  
acceptable form of reciprocity 合理的互惠条件 %0^taA  
acceptable rate 适当利率;适当汇率 ch:0qgJ  
acceptance agreement 承兑协议 oxgh;v*  
acceptance for honour 参加承兑 UhF+},gU  
acceptor 承兑人;接受人;受票人 =%G<S'2'  
acceptor for honour 参加承兑人 oi/bp#(fa  
accident insurance 意外保险 ADVHi3b  
Accident Insurance Association of Hong Kong 香港意外保险公会 P{h$> 6c  
accident insurance scheme 意外保险计划 Uz; pNWMk  
accident year basis 意外年度基准 SXm Hn.?  
accommodation 通融;贷款 '?v-o)X  
accommodation bill 通融票据;空头票据 R"k}wRnxY  
accommodation party 汇票代发人 SRpPLY{:F  
account balance 帐户余额;帐户结余 -JB~yO?0  
account book 帐簿 Z3Y(g  
account collected in advance 预收款项 V|zatMHs  
account current book 往来帐簿 I?IAZa)  
account of after-acquired property 事后取得的财产报告 u MM?s?q  
account of defaulter 拖欠帐目 :=^_N}  
account payable 应付帐款 VT`C<'   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i slg5  
account receivable 应收帐款 {qjw  S1v  
account receivable report 应收帐款报表 94xRKQ}  
account statement 结单;帐单;会计财务报表 b'5L|1d  
account title 帐户名称;会计科目 *[O)VkL\%i  
accountant's report 会计师报告 /?g:`NT  
Accountant's Report Rules 会计师报告规则 K trR+ :  
accounting and auditing procedure 会计与审计程序;会计与核数程序 d (8X?k.S  
Accounting Arrangements 《会计安排》 0!!z'm3  
accounting basis 会计基础 v d}Y$X  
accounting by Official Receiver 破产管理署署长呈交的帐目 (}NKW  
Accounting Circular 《会计通告》 r1QLSD]i6  
accounting class 会计类别 j @+QwZL|  
accounting date 记帐日期;会计结算日期 ;Jq 7E  
accounting for money 款项核算 c2fbqM~  
Accounting Officer 会计主任 %Ut7%obpi  
accounting period 会计报告期;会计期 gls %<A{C  
accounting policy 会计政策;会计方针 6 P6Pl&  
accounting practice 会计惯例 *#2]`G)  
accounting principle 会计准则 ;/]v mgl2  
accounting record 会计记录 9H4NvB{  
accounting report 会计报告 7Eett)4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xxC2F:Q?U  
Accounting Society of China 中国会计学会 kw Iw=8q~  
accounting statement 会计报表 ?3{:[*  
accounting system 会计制度;会计系统 ] M#OS$_O@  
accounting transaction 会计事项;帐务交易 2wki21oY  
accounting treatment 会计处理 )kiC/Y}k  
accounting year 会计年度 [#Y7iN&  
accretion 增值;添加 ^u[n!R\  
accrual 应计项目;应累算数目 PQFr4EY?i  
accrual basis 应计制;权责发生制 DU>#eR0G  
accrual basis accounting 应计制会计;权责发生制会计 h1'j1uI  
accrue 应累算;应计 (lBwkQNQGd  
accrued benefit 应累算利益 ^saH^kg1"  
accrued charges 应计费用 7`IoQvX  
accrued cumulative preference share dividend 应累算的累积优先股股息 %uWq)D4r  
accrued expenses 应累算费用 !uJD hC  
accrued interest payable 应付利息;应计未付利息 Q-M"+HO  
accrued interest receivable 应收利息;应计未收利息 +:&,Ts/  
accrued right 累算权益 W8R"X~!V  
accruing profit 应累算的利润 _R?:?{r,  
accumulated fiscal reserve 累积财政储备 ic_q<Y}  
accumulated profit 累积利润;滚存溢利 ) FnJLd  
accumulated reserve 累积储备 Y^~Dr|5%  
accumulation of surplus income 累积收益盈余 )k}UjU`!  
acquired assets 既得资产 P5^<c\Mr,Y  
acquisition 收购;购置;取得 C0$KpUB  
acquisition cost 购置成本 *[^[!'kT&  
acquisition expenses 购置费用 hLf<-NM  
acquisition of 100% interest 收购全部股权 {x#I&ra  
acquisition of control 取得控制权 G uLU7a  
acquisition of fixed assets 购置固定资产 `78:TU~5S  
acquisition of shell “买壳” hs5aIJ  
acquisition price 收购价 HMymoh$Q  
act of God 天灾 WG0Ne;Ho  
acting partner 执事合伙人 ev_4!+ko  
active market 买卖活跃的市场;交投畅旺的市场;旺市 mlmp'f  
active partner 积极参与的合伙人 (dh{Gk4=+  
active trading 交投活跃 {!`0i  
actual circulation 实际流通 i)pAFv<$,  
actual cost 实际成本 H3{FiB]  
actual expenditure 实际开支;实际支出 ' *6S0zt  
actual income 实际入息;实际收入;实际收益 <$]=Vaq  
actual market 现货市场 #M5R>&?Jqz  
actual price 现货价;实际价格 utDjN"  
actual profit 实际利润 t kJw}W1@  
actual quotation 实盘;实际价位;实际报价 wgb e7-{  
actual year basis 按实际年度计算 a*4l!-7  
actuals 实货 2MapB*  
actuarial investigation 精算调查 <:rbK9MIl  
actuarial principle 精算原则 ~ojH$=K>d  
actuarial report 精算师报告 D|`I"N[<  
Actuarial Society of Hong Kong 香港精算学会 :QV-!  
actuarial valuation 精算师估值 J XKqQxZ[X  
actuary 精算师  ta\CZp  
ad referendum agreement 暂定协议;有待覆核的协定 r#xq 8H=_m  
ad valorem duty 从价税;按值征税 T3W?-,  
ad valorem duty system 从价税制 L&WhX3$u  
ad valorem fee 从价费 p*_^JU(<p  
ad valorem tariff 从价关税 ksB-fOv*N  
additional allowance 额外免税额 ?'dsiA[  
additional amount for unexpired risk 未过期风险的额外款额 )Zcw G(o0  
additional assessable profit 补加应评税利润 9Rg|oCP_  
additional assessment 补加评税 @6N$!Q?  
additional commitment 额外承担 ?pF7g$>q  
additional commitment vote 额外承担拨款 y@'m D*z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G2A^+R0\  
additional dependent parent allowance 供养父母额外免税额 e{"r3*  
additional provision 额外拨款 mjwh40x.o  
additional stamp duty 附加印花税 O"D0+BK79e  
additional tax 补加税罚款;补加税款 >8*J ;(:W  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 A+:X  
adjudged bankrupt 被裁定破产 lLb"><8a  
adjudicated bankrupt 裁定破产人 P'dH*}H  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Gidh7x  
adjudication of bankruptcy 裁定破产;宣告破产 m1mA:R\zM  
adjudication of insolvency 裁定无力偿还债务 ;6T>p  
adjusted actual 经调整的实数;调整后的实数 $Z!$E,@c  
adjusted current assets 经调整的流动资产;调整后的流动资产 ve [*t`  
adjusted figure 经调整的数字;调整后的数额 GRt1]%l#$  
adjusted liabilities 经调整的负债;调整后的负债 <]jKpJ{3N  
adjusted loss 经调整的亏损;调整后的亏损 #@*;Y(9Ol  
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 X \1grM  
adjusted profit 经调整的利润;调整后的利润 w[bhm$SX]B  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^HYrJr$y  
adjusted value 经调整的价值;调整后的价值 P}AfXgr  
adjustment 调整;修订;理算〔保险〕 HX(Z(rcI  
adjustment centre 调剂中心 m|}};8  
adjustment lag 调整过程的时间差距;调整时差 <u 'q._m  
adjustment mechanism 调整机制 _h=kjc}[.O  
adjustment of loss 亏损调整 M+mO4q6  
adjustment process 调整过程;调整程序 d'4^c,d  
adjustment range 调整幅度 ^"g # !  
administered exchange rate 受管制汇率 ]W-7 U_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uTemAIp $u  
administration expenses 行政费用 COF_a%  
administration fee 手续费;行政费 /Lf+*u>"  
administration in bankruptcy 破产管理 l Wa4X#~.  
administration order 遗产管理令 '_n J DM  
administrator 管理人;遗产管理人 ^WZcM#~TL  
administrator of the estate 遗产管理人 |)7dh B  
admission of debt 债项承认书 ? ^E B"{  
admission of proof 接纳债权证明 Y ~|C]O  
advance 放贷款项;垫付款项;预支款项;预付款项 Y_H|Fl^  
advance account 暂支帐目;预付款帐户 a<W[???m/M  
advance compensation 预付补偿金 1h"CjOp,7  
advance from shareholder 股东垫款 Q9UBxpDV:  
advance pending reimbursement 预支以待日后付还 :2qUel\PEC  
advanced economy 先进经济体系 Zi0B$3iOb  
advancement 预付;预付财产 Dd(#   
advances warrant 垫款令 B_^ ~5_0:  
advancing 贷出 %(c5T)B9  
adverse balance 逆差 ~(BvI zzD  
adverse exchange 逆汇 ]7*Z'E  
advertisement addressed to shareholders 在报章刊登的致股东通告 lO Rym:P  
advice for collection 托收通知书 ^sWsP`DV  
advice of drawing 提款通知书;汇票通知书 9q ##)  
advice of payment 付款通知 _x.<Zc\x  
Advisory Committee [Securities and Futures Commission] :|GC~JElo5  
谘询委员会〔证券及期货事务监察委员会〕 W' DpI7  
Advisory Committee on Diversification 经济多元化谘询委员会 C Rd1zDB  
affidavit 誓章;遗产申报誓章 J^Dkx"1GD  
affidavit of no receipt 述明无收款的誓章 y?t2@f]!XK  
affiliate 联号;联营公司;附属公司 lcv&/ A  
affiliated company 附属公司;联号;联营公司 RY>BP[h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @+9x8*~S'  
affordability 负担能力 _;;'/rs j  
African Development Bank [AfDB] 非洲开发银行 ?f\;z<e|  
after-acquired property 事后取得的财产 Slk__eC  
after-hours dealing 市后交易 i|@lUXBp  
after-tax profit 税后盈利;税后利润;税后溢利 +x7b9sHJ  
agency agreement 代理协议 -R~!N#y  
agency expenses 代理机构的开支 U_-9rkUa  
agency fee 代理费 Yt 9{:+[RK  
Agency Law 《代理法》 @+gr>a1K#  
agent 代理人;承销人 RS$!TTeQ  
agent of company 公司代理人 [@l:C\2  
agent's fee 代理人费;经纪费 ^[7ZBmS  
aggregate 总计;总数;总体数字 ^x! N]  
aggregate amount 总款额;总额 iK#5nY].  
aggregate assets and liabilities 总体资产与负债 Q\P?[i]  
aggregate at constant price 按固定价格计算的总体数字 @E(_H$|E  
aggregate demand 总需求 5$v,%~$Xds  
aggregate gross position 总持仓量 @AXRKYQ{t  
aggregate limit 总限额 +YL9gNN>P  
aggregate of salaries tax 合计薪俸税 E@/yg(?d=  
aggregate performance 总体表现;总体业绩 =~OH.=9\  
aggregate supply 总体供应 f{b$Y3  
aggregate surplus 总盈余 Z*Sa%yf  
aggregate total 整体总额 c k$ > yk  
aggregate value 总值;合计价值 S(K}.C1x  
aggregated basis 合计基准 B=>:w%<Ii  
aggregated net chargeable income 合计应课税入息实额 #B;~i6h]  
aggregation 合并计算;合计;总和 zyznFiE  
aggregation of incomes of husband and wife 夫妇入息合并计算 zL1*w@6  
aggregation of property 财产的总和 y+ZRh?2  
agio 差价;贴水 '|zkRdB*Lq  
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》 's.cwB: #  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7X Z5CX&  
《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》 yFIB/ln:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?,_$;g  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FmRCTH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v<*ga7'S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1eg/<4]hA  
agreement for a settlement 授产协议 CXb-{|I}d  
agreement for assignment 转让协议 -,M*j|   
agreement for sale 售卖协议;买卖协议 xq?9w$  
agreement for sale and purchase 买卖协议 @~4Q\^;NX  
agreement for the payment of interest 支付利息协议 F,t ,Ja  
agreement for the repayment of money 还款协议 Fk:yj 4'  
agreement of reinsurance 再保险协议 %gF; A*  
Agricultural Bank of China 中国农业银行 !>~W5c^  
air passenger departure tax 飞机乘客离境税 Orb('Z,-3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b(hnouS  
airport tax 机场税 WUVRwJ 5  
alcohol duty 酒精税 5h"moh9tG  
alienation 让与;让渡;转让 ZyJdz+L{@V  
alimony 生活费;赡养费 -Y*"!8  
All Ordinaries Index [AOI] 所有普通股指数 iIOA54!o  
all risks 全险;综合险 &"D *  
All Sales Record for Stock Market 《股票市场成交报告》 fM[Qn*.  
Allied Capital Resources Limited 新联财务有限公司 {uurM` f}:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :# 1d;jx  
allocation letter 拨款信件 DNARe!pK  
allocation of fund 分配款项;预留款项 QAp+LSm  
allocation of profit 利润分配;溢利分配 ?s4-2g  
allocation warrant 拨款令 [ n[!RddY  
allotment 分配;配股 9?VyF'r=  
allotment notice 股份配售通知;配股通知 ]Iku(<*Ya  
allotment of shares 股份分配 9#:b+Amzz  
allowable 可获宽免;免税的 s Zan.Kc#  
allowable business loss 可扣除的营业亏损 ; TaR1e0  
allowable expenses 可扣税的支出 N;<.::x  
allowance 免税额;津贴;备抵;准备金 yfBVy8Sm  
allowance for debts 债项的免税额 \DP*?D_}?  
allowance for depreciation by wear and tear 耗损折旧免税额 )c'5M]V  
allowance for funeral expenses 殡殓费的免税额 )2@_V %  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x%acWeV5  
allowance for repairs and outgoings 修葺及支出方面的免税额 *Q?ZJS ~  
allowance to debtor 给债务人的津贴 V3<baxdE  
alteration of capital 资本更改 fl{wF@C6  
alternate trustee 候补受托人 o gcEv>0  
amalgamation 合并 !"*!du28jo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 54TW8y `h  
ambit of charges 征税范围;收费范围 ]K]$FX<f  
amended valuation 经修订的估值 &WSxg&YG)\  
American Commodities Exchange 美国商品交易所 '#~$Od4&=  
American Express Bank Limited 美国运通银行 ?\GILB,  
American Stock Exchange 美国证券交易所 8PQn=k9  
amortization 摊销 jv:!vi:  
amount due from banks 存放银行同业的款项 |N9::),<  
amount due from banks abroad 存放海外银行同业的款项 )!h(oR  
amount due from holding companies 控股公司欠款 `rt  
amount due from local banks 存放本港银行同业的款项 |5uvmK  
amount due to banks 银行同业的存款 0mJvoz\j8  
amount due to banks abroad 海外银行同业的存款 K;%P_f/KJP  
amount due to holding companies 控股公司存款 E7A psi4]  
amount due to local banks 本港银行同业的存款 k7rFbrL Z  
amount due to outport banks 外埠银行同业的存款 % D]vKv~<  
amount for note issue 发行纸币的款额 ?(9/V7HQ.5  
amount of bond 担保契据的款额 t> D|1E"  
amount of consideration 代价款额 %SKp<>;9  
amount of contribution 供款数额 e rz9CX  
amount of indebtedness 负债款额 "<c^`#CWuO  
amount of principal of the loan 贷款本金额 W6. )7Y,  
amount of rates chargeable 应征差饷数额 "}_b,5lkGK  
amount of share capital 股本额 'z=WJV;Vs  
amount of sums assured 承保款额 T3HAr9i%)  
amount of variation 变动幅度 ff.(X!  
amount of vote 拨款数额 T#;W5<"  
amount payable 应付款额 #) eI]  
amount receivable 应收款额 Fai_v{&?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k lLhi<*  
analysis 分析 ` ZO#n  
ancillary risk 附属风险 (w31W[V'#  
annual account 周年帐目;周年帐目报表;年度决算;年结 Gp0H[-oF  
annual accounting date 年结日期 bRSE"B  
annual allowance 每年免税额;年积金;年度津贴;年津 <eU1E }BDQ  
annual balance 年度余额 \Tf$i(0q  
annual disposable income 每年可动用收入 .\r=1HZ3  
annual estimates 周年预算 9FB[`}  
annual fee 年费  yN9k-IPI  
annual general meeting 周年大会 iV h^;  
annual growth rate 年增率;每年增长率 "m*.kB)e7  
annual long-term supplement 长期个案每年补助金 ?hpT"N,hF9  
annual pensionable emolument 可供计算退休金的年薪 \#LkzN8  
annual report 年报 cL31g_u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -__RFxG  
annual return 周年报表;周年申报表;每年报税表格 9`83cL  
Annual Return Rules 《周年报表规则》 >FO4]  
annual review of consumer prices 每年消费物价回顾 3\x@G)1  
annual roll-forward basis 逐年延展方式 Lk?%B)z  
annual salary 年薪 +D[|Mi  
annual statement 年度报表;年度决算表 ~vqVASUc,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~r/"w'dB  
annuitant 年金受益人 3AKT>Wy =  
annuity 年金 'r&az BO  
annuity contract 年金合约 G,tJ\xMw8  
annuity on human life 人寿年金 @J`o pR  
antecedent debt 先前的债项 (IlHg^"  
ante-dated cheque 倒填日期支票 .YV{wL@cB  
anticipated expenditure 预期开支 #nK38W#  
anticipated net profit 预期纯利 -6 WjYJx  
anticipated revenue 预期收入 P$YY4|`  
anti-inflation measure 反通货膨胀措施 m:kXr^!D  
anti-inflationary stance 反通货膨胀立场 c$Vu/dgx  
apparent deficit 表面赤字 sK)fEx  
apparent financial solvency 表面偿债能力 kEQ1&9  
apparent partner 表面合伙人 _?j66-( Q  
application for personal assessment 个人入息课税申请书 N$\'X<{  
application of fund 资金应用 eWKFs)C]  
application to release as liquidator and to destruct the books of accounts and documents p~Tp=d)/  
申请免除清盘人职务及毁灭帐簿与文件 glMYEGz6p  
appointed actuary 委任精算师 jZjWz1+  
appointed auditor 委任核数师;委任审计师 [}xVz"8V  
appointed trustee 委任的受托人 r]e1a\)r  
appointer 委任人 UL9]LEGG  
apportioned pro rata 按比例分摊 @vsgmz  
apportionment 分配;分摊 nWfzwXP>_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oXC|q-(C  
apportionment formula 分摊方程式 z\S#P|;  
apportionment of estate duty 遗产税的分摊 #[ei/p  
appraisal 估价;评估 /_WA F90R?  
appreciable growth 可观增长 $Hw w  
appreciable impact 显着影响 %bu$t,  
appreciable increase 可观增长 C%2BDj  
appreciation 增值;升值 A -C.Bi;/  
appreciation against other currencies 相对其他货币升值 ew13qpt)<L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `ChS$p"A  
appreciation tax 增值税 mf~Joluc J  
appropriation 拨款;拨用;拨付 a ~s:f5S>  
appropriation account 拨款帐目 _&(\>{pm  
Appropriation Bill 拨款法案 xwuGJ   
appropriation-in-aid system 补助拨款办法 [ B{F(~O  
approved assets 核准资产 #7 )&`  
approved basket stock 认可一篮子证券 6MCLm.L  
approved budget 核准预算 /{)}y  
approved charitable donation 认可慈善捐款 C bWz;$r  
approved charitable institution 认可慈善机构 UB5CvM28  
approved currency 核准货币;认可货币 gmdJ8$  
approved estimates 核准预算 pUc N-WA  
approved estimates of expenditure 核准开支预算 BiFU3FlTf  
approved overseas insurer 核准海外保险人 s ;3k#-w  
approved overseas trust company 核准海外信托公司 ?*oBevUnCY  
approved pooled investment fund 核准汇集投资基金 6tx5{Xl-o  
approved provident fund scheme 认可公积金计划 XmZs4~\K$G  
approved provision 核准拨款 Tu!2lHK;  
approved redeemable share 核准可赎回股份 U0ZT9/4  
approved regional stock 认可地区性证券 +9^V9]{Vo  
approved retirement scheme 认可退休金计划 Vy.gr4Cm  
approved subordinated loan 核准附属贷款 EZ,Tc ;f=  
arbitrage 套戥;套汇;套利 /M,C%.-  
arbitrageur 套戥者;套汇者 yL2sce[  
arbitrary amount 临时款项 {GH0> 1&  
arrangement 措施;安排;协定 '99rXw  
arrears 欠款 WGmXq.  
arrears of pay 欠付薪酬 (vR9vOpJ  
arrears of revenue 逾期未收税款;逾期未收的帐项 r\PO?1  
articles of association 组织章程;组织细则;组织章程细则 ZVelKI8>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ABx< Ep6  
ascertainment of profit 确定利润 lfJvN  
"Asia Clear" “亚洲结算系统” c -sc*.&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8+* 1s7{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v}cTS@0  
Asian Development Fund [ADF] 亚洲发展基金 _p^?_  
Asian dollar bond 亚洲美元债券 >(?}'pS8  
Asian dollar market 亚洲美元市场 !W\za0p  
Asian dollar rate 亚洲美元利率 V=i/cI\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D`Cy]j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 GhJ<L3  
asked price 沽盘;喊价;索价;卖方报价 Y>J$OA:  
assessable income 应评税入息 q1a*6*YB  
assessable loss 应评税亏损 T`zUgZ]  
assessable profit 应评税利润 x/S:)z%X  
assessable value 应评税值 e2"<3  
assessed profit 估定利润 z|M+ FHl$  
assessed value 经评估价值 vVbBg; {  
assessment 评税;评定;估价;评税单 A!^ d8#~.  
assessment number 评税编号;估价编号 +#RgHo?f  
assessment of additional tax 补加税评税 =(==aP  
assessment of performance 业绩评估;实绩评价 |e QwI&  
Assessor 评税主任 KgH_-REN  
asset price bubbles 资产价格泡沫 .OM^@V~T  
asset-backed securities 具资产保证的证券 op2<~v0?  
assets accretion 资产增值 .5^7Jwh  
assets and liabilities 资产与负债 B>;`$-  
assets betterment statement 资产递增表;资产改进表 +s j2C  
assets lending 实物放款;有抵押贷款 ykS-5E`  
assets of the company passing on the death 死者去世时转移的公司资产 .A Dik}o  
assets pledged as security for liabilities 用作负债抵押的资产 "C]v   
assets portfolio 资产投资组合 qo*%S  
assets price 资产价格 ;hV-*;>  
assets quality 资产质素 ,I2x&Ys&.  
assets realization 资产变现  "d; T1  
assets refinancing arrangement 资产再集资安排 Hk 0RT%PK  
assets securitization 资产证券化 {3* Ne /  
assets situated outside Hong Kong 在香港以外地方的资产 r`\6+Ntb.  
assets stripping 削减资产;拆卖资产 d)WGI RUx  
assets value 资产值 D7lRZb  
assignee 承让人 oypF0?!m  
assignment 转让;转让书;转让契 H5eGl|Z5]^  
assignment of interest 权益转让 H3xMoSs  
assignment of letters patent and trade mark 专利证书及商标转让 u2E}DhV  
assignment of property 物业转让;物业转让书  vWH)W?2  
assignment right 转让权 W^,(we  
assignor 转让人 9dO. ,U*`  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4[lym,8C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Xk(p:^ R  
associate member 附属会员 YlC$L$%Zd.  
associated body corporate 相联法人团体 :^En\YcU  
associated company 相联公司;联属公司 X( )yhe_  
associated corporation 相联法团 4T>d%Tt+)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hnnVp_<]  
公认会计师公会〔英国〕 8b[<:{[YB  
Association of Futures Exchange Brokers 香港期货经纪协会 grxlGS~Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sTu]C +A  
association of underwriters 承保人组织 -NPX;e$<  
assumption of control 接管 ="('  #o  
assurance 担保;保险;转易;转易书 GK`U<.[c  
assurance of interest 权益的转易 Z [YSE T  
at 19XX price 按一九XX年价格计算 MP|$+yuR~  
at a discount 按赔价计算;按贴水价格计算;打折扣 s?Z{LWZ@  
at a premium 按溢价计算;按升水价格计算 p_B5fm7#6W  
at call 通知付款;按通知 XY,!vLjL  
at constant market price 按固定市价计算 _[pbf ua  
at constant price 按固定价格计算 Ew )1O9f  
at cost 按成本计算 *5KDu$'(e  
at current market price 按当时市价计算;按现时市价计算 Rd;^ fBx  
at current price 按当时价格计算;按现时价格计算 B'-n ^';  
at factor cost 按要素成本计算;按生产要素成本计算 8\S$iGd  
at money-of-the-day price 按付款当日价格计算 s^"*]9B"  
at or better 按指定或较佳价位〔买卖指令〕 zXW)v/ ZD  
at par 按面值计算;平价 &a'mh  
at sight 见票即付 j" 5 +"j  
at the close 按收市盘 0TqIRUz "C  
at the opening 按开市盘 ~,Kx"VK  
attestation 见证;见证条款 cB6LJ}R  
at-the-money option 平价期权 $EnBigb!  
attorney 受权人;受托代表人 AQGl}%k_  
attornment 新拥有人承认书 XI>HC'.0  
attributable profit 可归属利润 $}JWJ\-]  
attributable share value 可归属股份价值 Y~B-dx'V  
Auckland Stock Exchange 奥克兰证券交易所 f+%s.[;A  
auction 拍卖 ATF>"Ux  
auctioneer 拍卖商 w\1K.j=>|N  
audit 审计;核数 lNo]]a+_  
Audit Commission 审计署 x"P@[T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qK)T#sh  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 g!;a5p6  
audit review 帐目审查 f2 ?01PM,Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 he|.Ow  
audited account 审计帐目;经审计的帐目 }2''}-Nc  
audited annual account 经审计的周年帐目 0V+v)\4FE  
audited balance sheet 经审计的资产负债表 !8*7{7  
auditor 核数师;核数主任;审计师 }_oQg_-7e  
auditor's certificate 核数师证明书;审计师证明书 5i-VnG  
auditor's report 核数师报告;审计师报告 IOY<'t+  
Aussie bond 澳元债券 *&~(>gNF,  
austerity budget 紧缩预算 ! JauMR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Zg3 /,:1  
Australia All Ordinaries Index 澳洲所有普通股票指数  ^+wA,r.  
Australian Dollar [AUD] 澳元 {ceY:49  
Australian Options Market 澳大利亚期权市场 mq+x=  
Australian Securities Commission 澳洲证券事务监察委员会 {n{-5Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S|O#KE  
Australian Stock Exchange 澳大利亚证券交易所 ap<r )<u  
Austrian Schilling [ATS] 奥地利先令 D$Ao-6QE W  
authentication 认证;鉴证 bR<XQHl  
authority to purchase 委托购买证;委购书 1Q7]1fRu  
authorization 认可;核准;授权;授权书 0*,] `A=  
authorization by direction 指示授权 bh+m_$X~  
authorization by instruction 指令授权 pB0 SCS*  
authorization by warrant 令状授权 OCu/w1 bc  
authorization of unit trust 单位信托的认可 g f<vQb|  
authorized agent 指定代理人 Z3f}'vr  
authorized capital 法定资本 t{e}3}LEd  
authorized clerk 出市员 Ry40:;MYN  
authorized dealer 认可交易商 jt0f*e YE8  
authorized financial institution 认可财务机构 Pp.] /;  
authorized fund 认可基金 $U"pdf  
authorized fund house 获授权的基金公司;认可基金公司 T%yGSk  
authorized institution 认可机构 _q}^#-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -Np}<O`./  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y?UB?2 VN  
authorized insurer 获授权保险人;获认可承保人 RBpv40n0  
authorized investment 特准投资项目 zFr#j~L"  
authorized person 获授权人 v}.~m)  
authorized representative 获授权代表 Lb~' I=9D  
authorized share capital 法定股本 %GGSd0 g  
automated quotation system 自动报价系统 ]] T,;|B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _FCg5F2U  
自动交易系统〔香港期货交易所有限公司〕 ~En]sj  
automatic adjustment mechanism 自动调整机制 MaZVGrcC  
automatic adjustment system 自动调整系统 hVNT  
Automatic Clearing House 自动票据交换所 ,MUgww!.  
automatic exchange rates accumulation system 自动化汇率累集系统 !`dMTW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I7+yu>  
automatic teller machine [ATM] 自动柜员机 Nv=&gOy=  
autopay 自动转帐 7w}]9wCN?  
available assets 可用资产 W^i[7 r  
available fiscal reserve 现存财政储备 Nk<H=kw+  
available profit 可用利润 -PaR&0Tt  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ;pqS|ayl  
average 平均;平均数;海损 |=[. _VH1  
average basic salary 平均基本薪金 @xr}(.  
average consumer expenditure 平均消费开支;一般消费开支 2L S91  
average cost 平均成本 x,c\q$8yH  
average cost of land production 增辟土地平均成本 _opB,,G  
average daily turnover 平均每日成交额 $49;\pBZl  
average daily wage rate 平均每日工资率 CYdYa|  
average expenditure pattern 平均开支模式 C?]+(P  
average growth rate 平均增长率 7>3+]njw  
average net fixed assets 固定资产平均净值 %<1_\N7  
average of relatives 相对价格平均数 WH<\f |xR  
average price 平均价格 2]Ei4%jo  
average propensity to consume 平均消费倾向;一般消费倾向 $U'*}S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 VuuF _y;  
average rate 平均率 oGL2uQXX  
average revenue 平均收入;平均收益 l - ~PX  
average stock 平均库存;平均存货 MADt$_  
average yearly rent 平均年租 dB8 e  
avoidance of double taxation 避免双重课税 @&GY5<&b  
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 |AS9^w  
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