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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: SkA"MhX  
A share A股;甲类股份 OKzk\F6  
abatement of tax 减税;减扣免税额 =t-503e.J  
ABN AMRO Bank N.V. 荷兰银行 #Y<b'7yJ  
above-the-line expenditure 线上项目支出;经常预算支出 b ~FmX  
above-the-line receipt 线上项目收入;经常预算收入 aD3Q-a[  
ABSA Asia Limited 南非联合亚洲有限公司 5($ '@u  
absolute change 绝对数值变更 N DV_/BI  
absolute expenditure 实际开支 S>p>$m, Q  
absolute guideline figure 绝对准则数字 DnPV Tp(>  
absolute interest 绝对权益 cj/FqU"  
absolute order of discharge 绝对破产解除令 nyB~C7zR  
absolute profit margin 绝对利润幅度 Y~M  H  
absolute value 实值;绝对值 ]7{-HuQ8>}  
absolutely vested interest 绝对既得权益 n7Ia8?8-l  
absorbed cost 已吸收成本;已分摊成本 RpY#_\^hI  
absorption 吸收;分摊;合并 _u`W$EG L  
absorption rate 吸收率;摊配率;分摊率 tMy@'nj  
ACB Finance Limited 亚洲商业财务有限公司 $eBE pN  
acceptable form of reciprocity 合理的互惠条件 7gQ~"Q  
acceptable rate 适当利率;适当汇率 I^6zUVH  
acceptance agreement 承兑协议 Q}jl1dIq  
acceptance for honour 参加承兑  ?2b9N~  
acceptor 承兑人;接受人;受票人 [VP ~~*b  
acceptor for honour 参加承兑人  3^zO G2  
accident insurance 意外保险 Fc<+N0M{  
Accident Insurance Association of Hong Kong 香港意外保险公会 VIxcyp0X  
accident insurance scheme 意外保险计划 ysiBru[u  
accident year basis 意外年度基准 oMi"X"C:q  
accommodation 通融;贷款 ,!4 (B1@  
accommodation bill 通融票据;空头票据 /fc@=CO  
accommodation party 汇票代发人 0qV!-i  
account balance 帐户余额;帐户结余 "GofQ5,|  
account book 帐簿 8~|PZ,oZ  
account collected in advance 预收款项 re/l5v,|3  
account current book 往来帐簿 Z`b{r;`m8  
account of after-acquired property 事后取得的财产报告 ^T|~L<A3  
account of defaulter 拖欠帐目 p(Q5!3C0q  
account payable 应付帐款 _\LAWQ|M4[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 vH#^|u  
account receivable 应收帐款 Ofg-gCF8  
account receivable report 应收帐款报表 ?o9g5Z  
account statement 结单;帐单;会计财务报表 ,9p 4(jjX  
account title 帐户名称;会计科目 p`JD8c  
accountant's report 会计师报告 6(}8[i:  
Accountant's Report Rules 会计师报告规则 SpY%2Y.Dy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ""ICdZ_A  
Accounting Arrangements 《会计安排》 PZ"=t!  
accounting basis 会计基础 9YpD\H`  
accounting by Official Receiver 破产管理署署长呈交的帐目 6F3#Rxh  
Accounting Circular 《会计通告》 7=8e|$K_  
accounting class 会计类别 5 !G}*u.  
accounting date 记帐日期;会计结算日期 I%whM~M1+  
accounting for money 款项核算 Ij}RlYQz  
Accounting Officer 会计主任 ~$i36"  
accounting period 会计报告期;会计期 ]W%<<S  
accounting policy 会计政策;会计方针 ?c^0%Op  
accounting practice 会计惯例 2@aVoqrq#  
accounting principle 会计准则 jC<!Ny-$  
accounting record 会计记录 sD* 8:Hl  
accounting report 会计报告 8:,l+[\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LEkO#F(  
Accounting Society of China 中国会计学会 :WT O*M  
accounting statement 会计报表 fgP_NYfOj  
accounting system 会计制度;会计系统 tq^H)  
accounting transaction 会计事项;帐务交易 T?c:z?j_9  
accounting treatment 会计处理   Hs8c%C  
accounting year 会计年度 |}\et ecB  
accretion 增值;添加 ,P<n\(DQ  
accrual 应计项目;应累算数目 Kuy,qZv!"  
accrual basis 应计制;权责发生制 P/?`  
accrual basis accounting 应计制会计;权责发生制会计 iFW)}_.  
accrue 应累算;应计 Q': }'CI  
accrued benefit 应累算利益 -[4Xg!apO  
accrued charges 应计费用 R1FBH:Iu  
accrued cumulative preference share dividend 应累算的累积优先股股息 (&FSoe/!['  
accrued expenses 应累算费用 Cv|ya$}a  
accrued interest payable 应付利息;应计未付利息 r"a0!]n  
accrued interest receivable 应收利息;应计未收利息 W^q;=D6uh  
accrued right 累算权益 |[?"$g9v  
accruing profit 应累算的利润 +I7n6s\  
accumulated fiscal reserve 累积财政储备 &/4W1=>(  
accumulated profit 累积利润;滚存溢利 wbzAX  
accumulated reserve 累积储备 wEo/H  
accumulation of surplus income 累积收益盈余 ,&!Txyye  
acquired assets 既得资产 n9Z|69W6>  
acquisition 收购;购置;取得 ^e>`ob  
acquisition cost 购置成本 'tp1|n/1  
acquisition expenses 购置费用 vO"Sy{)Z>  
acquisition of 100% interest 收购全部股权 Lz S@@']  
acquisition of control 取得控制权 RUmJ=i'4/  
acquisition of fixed assets 购置固定资产 Uax- z  
acquisition of shell “买壳” }Z- ]m  
acquisition price 收购价 qde.;Yv9  
act of God 天灾 ]z,W1Zs?  
acting partner 执事合伙人 iU\WV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %J?;@ G)r  
active partner 积极参与的合伙人 |?SK.1pW  
active trading 交投活跃 :~pPB#)nk  
actual circulation 实际流通 m0W5Ogk  
actual cost 实际成本 1+PLj[;jJ:  
actual expenditure 实际开支;实际支出 SqTO~zGC  
actual income 实际入息;实际收入;实际收益 37Z:WJ?  
actual market 现货市场 w3c[t~R8  
actual price 现货价;实际价格 DJ;G0*  
actual profit 实际利润 INsc!xOQ  
actual quotation 实盘;实际价位;实际报价 e;56}w  
actual year basis 按实际年度计算 h84}lxT^]  
actuals 实货 _ pM&Ya  
actuarial investigation 精算调查 C$xU!9K[+  
actuarial principle 精算原则 M& GA:`  
actuarial report 精算师报告 cTFyF)  
Actuarial Society of Hong Kong 香港精算学会 r"SuE:D  
actuarial valuation 精算师估值 yK<%AV@v  
actuary 精算师 'c\zW mAZ  
ad referendum agreement 暂定协议;有待覆核的协定 JB a:))lw  
ad valorem duty 从价税;按值征税 Aq}]{gfQ1  
ad valorem duty system 从价税制 _mKO4Atw  
ad valorem fee 从价费 n0kBLn  
ad valorem tariff 从价关税 -82Rz   
additional allowance 额外免税额 q3B#rje>h  
additional amount for unexpired risk 未过期风险的额外款额  [ottUS@  
additional assessable profit 补加应评税利润 &)OX*y  
additional assessment 补加评税 eZ y)>.6Z  
additional commitment 额外承担  ;OQ{  
additional commitment vote 额外承担拨款 |0ahvsrtW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Funep[rA  
additional dependent parent allowance 供养父母额外免税额 X~GnK>R  
additional provision 额外拨款 !dYkvoQNn  
additional stamp duty 附加印花税 ad8kUHf  
additional tax 补加税罚款;补加税款 DF/p{s1Y3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 l. ?R7f  
adjudged bankrupt 被裁定破产 MVK='  
adjudicated bankrupt 裁定破产人 2P~zYdjS  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 M;={]w@n  
adjudication of bankruptcy 裁定破产;宣告破产 b2. xJ4  
adjudication of insolvency 裁定无力偿还债务 {n=)<w  
adjusted actual 经调整的实数;调整后的实数  z@^l1)m  
adjusted current assets 经调整的流动资产;调整后的流动资产 0m6Vf x  
adjusted figure 经调整的数字;调整后的数额 Ps(3X@  
adjusted liabilities 经调整的负债;调整后的负债 CE:TQzg  
adjusted loss 经调整的亏损;调整后的亏损 *[(O&L&0  
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 fP%hr gL  
adjusted profit 经调整的利润;调整后的利润 >Qz#;HI  
adjusted surplus 经调整的盈余额;调整后的盈余额 l2U"4d!o  
adjusted value 经调整的价值;调整后的价值 1g5%Gr/0$5  
adjustment 调整;修订;理算〔保险〕 'H <?K  
adjustment centre 调剂中心 i2A>T/?{  
adjustment lag 调整过程的时间差距;调整时差 9~bje^M  
adjustment mechanism 调整机制 g= k}6"F~  
adjustment of loss 亏损调整 i2/:' i  
adjustment process 调整过程;调整程序 Zh]d&Xeq  
adjustment range 调整幅度 Glcl7f"<^  
administered exchange rate 受管制汇率 &xMR{:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ={-\)j  
administration expenses 行政费用 0F6^[osqtl  
administration fee 手续费;行政费 h #Od tc1)  
administration in bankruptcy 破产管理 y.26:c(  
administration order 遗产管理令 =O1N*'e  
administrator 管理人;遗产管理人 6]rIYc[,  
administrator of the estate 遗产管理人 k!b\qS~Q  
admission of debt 债项承认书 Mb=vIk{B f  
admission of proof 接纳债权证明 n;)!N  
advance 放贷款项;垫付款项;预支款项;预付款项 | Uf6k`  
advance account 暂支帐目;预付款帐户 sptDzVM  
advance compensation 预付补偿金 _9wX8fh3D  
advance from shareholder 股东垫款 >XjSVRO  
advance pending reimbursement 预支以待日后付还 NduvfA4  
advanced economy 先进经济体系 lwaxj7  
advancement 预付;预付财产 RxY ;'NY  
advances warrant 垫款令 -mOSB(#bo  
advancing 贷出 A9ia[2[  
adverse balance 逆差 wGD".CS0  
adverse exchange 逆汇 x'@0]f.  
advertisement addressed to shareholders 在报章刊登的致股东通告 tbF>"?FY/  
advice for collection 托收通知书 bv$_t)Xh  
advice of drawing 提款通知书;汇票通知书 @T  
advice of payment 付款通知 :2{6Pa(eg  
Advisory Committee [Securities and Futures Commission] kG/:fP  
谘询委员会〔证券及期货事务监察委员会〕 ifl`QZp_  
Advisory Committee on Diversification 经济多元化谘询委员会 t6BggO"_u  
affidavit 誓章;遗产申报誓章 @*e|{;X]hy  
affidavit of no receipt 述明无收款的誓章 rlmzbIu I9  
affiliate 联号;联营公司;附属公司 d76k1-m\o  
affiliated company 附属公司;联号;联营公司 xGCW-YR9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !*ct3{m  
affordability 负担能力 > $DMVtE0  
African Development Bank [AfDB] 非洲开发银行 M.))UKSF  
after-acquired property 事后取得的财产 mufi>}  
after-hours dealing 市后交易 /Pv d[oF  
after-tax profit 税后盈利;税后利润;税后溢利 n]?Yv E  
agency agreement 代理协议 AHc:6v^  
agency expenses 代理机构的开支 RiqYC3Ka  
agency fee 代理费 9&fS<Hk  
Agency Law 《代理法》 A(2_hl-  
agent 代理人;承销人 '8K5=|!J  
agent of company 公司代理人 i,1=5@rw5  
agent's fee 代理人费;经纪费 ~+}w>jIm{|  
aggregate 总计;总数;总体数字 S#6{4x4  
aggregate amount 总款额;总额 lxx)l(&  
aggregate assets and liabilities 总体资产与负债 qk;*$Q  
aggregate at constant price 按固定价格计算的总体数字 <|[G=GA\S!  
aggregate demand 总需求 5drc8_fZ  
aggregate gross position 总持仓量 @H2c77%  
aggregate limit 总限额 DW&%"$2  
aggregate of salaries tax 合计薪俸税 CRf!tsj@  
aggregate performance 总体表现;总体业绩 .|iMKRq  
aggregate supply 总体供应 iZ % KHqG  
aggregate surplus 总盈余 h3D~?Iom  
aggregate total 整体总额 \fIGMoy!  
aggregate value 总值;合计价值 AVf'"~?  
aggregated basis 合计基准 'g.9 goQ  
aggregated net chargeable income 合计应课税入息实额 YyEW}2  
aggregation 合并计算;合计;总和 8+K=3=05#U  
aggregation of incomes of husband and wife 夫妇入息合并计算 _jg&}HM  
aggregation of property 财产的总和 u :AKp<'  
agio 差价;贴水 Jn3cU  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;[TC`DuNj0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'QW/TJ=7r  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 iq2)oC_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment '8\7(0$c  
《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》 $51M' Qu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6t/nM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P1KXvc}JGe  
agreement for a settlement 授产协议 /(Mi2$@v1  
agreement for assignment 转让协议 cO/%;HEV  
agreement for sale 售卖协议;买卖协议 e^2e[rp0  
agreement for sale and purchase 买卖协议 ya7PF~:E-  
agreement for the payment of interest 支付利息协议 F5la:0fb  
agreement for the repayment of money 还款协议 !=%0  
agreement of reinsurance 再保险协议 )rcFBD{vM  
Agricultural Bank of China 中国农业银行 \Jm fQrBQ  
air passenger departure tax 飞机乘客离境税 A/V"&H[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /{@^h#4M1  
airport tax 机场税 U$jw8I'.  
alcohol duty 酒精税 D#Qfa!=g  
alienation 让与;让渡;转让 afrU>#+"  
alimony 生活费;赡养费 Bu|U z0Y  
All Ordinaries Index [AOI] 所有普通股指数 eD5:0;X2  
all risks 全险;综合险 ,p2BB"^_i  
All Sales Record for Stock Market 《股票市场成交报告》 #yz5CWu  
Allied Capital Resources Limited 新联财务有限公司 W <.h@Rz+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bW03m_<M<1  
allocation letter 拨款信件 ,{DZvif   
allocation of fund 分配款项;预留款项 f}{ lRk  
allocation of profit 利润分配;溢利分配 *FhD%><  
allocation warrant 拨款令 0kC}qru'  
allotment 分配;配股 `q =e<$  
allotment notice 股份配售通知;配股通知 {6H%4n  
allotment of shares 股份分配 GP=i6I6C  
allowable 可获宽免;免税的 |m{Q_zAB  
allowable business loss 可扣除的营业亏损 + / s2;G  
allowable expenses 可扣税的支出 qYpuo D   
allowance 免税额;津贴;备抵;准备金 M]9oSi  
allowance for debts 债项的免税额 I#lvaoeN  
allowance for depreciation by wear and tear 耗损折旧免税额 b^ wWg  
allowance for funeral expenses 殡殓费的免税额 R-odc,P=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L(Ww6oj  
allowance for repairs and outgoings 修葺及支出方面的免税额 mBW E^  
allowance to debtor 给债务人的津贴 7 0pt5O3]  
alteration of capital 资本更改 eyq\a'tyB  
alternate trustee 候补受托人 YbCqZqk  
amalgamation 合并 >! u@>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1K(a=o[Ce  
ambit of charges 征税范围;收费范围 F>N3GPRl  
amended valuation 经修订的估值 &G63ReW7 @  
American Commodities Exchange 美国商品交易所 "s-e)svB  
American Express Bank Limited 美国运通银行 <3?T^/8  
American Stock Exchange 美国证券交易所 Ce&nMgd~  
amortization 摊销 o=/Cje  
amount due from banks 存放银行同业的款项 Twqkd8[  
amount due from banks abroad 存放海外银行同业的款项 9J>b6   
amount due from holding companies 控股公司欠款 (EZ34,k'S  
amount due from local banks 存放本港银行同业的款项 ?naPti1GX  
amount due to banks 银行同业的存款 p#-ov-znp  
amount due to banks abroad 海外银行同业的存款 5vxKkk&i4l  
amount due to holding companies 控股公司存款 Hgu:*iYA  
amount due to local banks 本港银行同业的存款 H<tk/\C  
amount due to outport banks 外埠银行同业的存款 <eWGvIEP[  
amount for note issue 发行纸币的款额 $xx5+A%,  
amount of bond 担保契据的款额 38Rod]\E  
amount of consideration 代价款额 $7Sbz&)y3  
amount of contribution 供款数额 si`{>e~`6P  
amount of indebtedness 负债款额 @q=l H *=  
amount of principal of the loan 贷款本金额 WY=RJe2  
amount of rates chargeable 应征差饷数额 W40GW  
amount of share capital 股本额 {8L)Fw  
amount of sums assured 承保款额 31BN ?q  
amount of variation 变动幅度 Y# <38+Gd  
amount of vote 拨款数额 HbQvu@  
amount payable 应付款额 #Bo/1G=  
amount receivable 应收款额 lo}[o0X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @3D8TPH  
analysis 分析 %y@iA91K  
ancillary risk 附属风险 @\~qXz{6J  
annual account 周年帐目;周年帐目报表;年度决算;年结 !A R$JUnX  
annual accounting date 年结日期 6Mpbmfr  
annual allowance 每年免税额;年积金;年度津贴;年津 r 5$(  
annual balance 年度余额 *~p~IX{  
annual disposable income 每年可动用收入 [w iI  
annual estimates 周年预算 9ICC2%j|  
annual fee 年费 fX.V+.rj  
annual general meeting 周年大会 ]>utLi5dX  
annual growth rate 年增率;每年增长率 ZqI.n4:9  
annual long-term supplement 长期个案每年补助金 x.>E7 +  
annual pensionable emolument 可供计算退休金的年薪 >{DHW1kF?  
annual report 年报 .3;bUJ1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @G/':N   
annual return 周年报表;周年申报表;每年报税表格 $}[Tj0+:  
Annual Return Rules 《周年报表规则》 P1P P#>E-2  
annual review of consumer prices 每年消费物价回顾 &&1q@m,cP  
annual roll-forward basis 逐年延展方式 Sr7+DCr  
annual salary 年薪 !*46@sb:  
annual statement 年度报表;年度决算表 DNgQ.lV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?nm:e.S+?  
annuitant 年金受益人 2>{_O?UN  
annuity 年金 FV[6">;g  
annuity contract 年金合约 1'|6IR1'  
annuity on human life 人寿年金 )g4oUZDF  
antecedent debt 先前的债项 3t(8uG<rL  
ante-dated cheque 倒填日期支票 47Y| 1  
anticipated expenditure 预期开支 Q37VhScs  
anticipated net profit 预期纯利 K#"@nVWJ.m  
anticipated revenue 预期收入 eO,  
anti-inflation measure 反通货膨胀措施 /)8 0@  
anti-inflationary stance 反通货膨胀立场 ] =Js5  
apparent deficit 表面赤字 //--r5Q  
apparent financial solvency 表面偿债能力 {$iJYS\  
apparent partner 表面合伙人 l+'1>T.I  
application for personal assessment 个人入息课税申请书 k&nhF9Y4  
application of fund 资金应用 _ Ko0  
application to release as liquidator and to destruct the books of accounts and documents  FNZB M  
申请免除清盘人职务及毁灭帐簿与文件 _/[n/"gn  
appointed actuary 委任精算师 l<<G". ?  
appointed auditor 委任核数师;委任审计师 1B3,lYBM  
appointed trustee 委任的受托人 mB(*)PwZ  
appointer 委任人 B0c}5V  
apportioned pro rata 按比例分摊 '-#6;_ i<  
apportionment 分配;分摊 +n(H"I7cU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }?P~qJ|1  
apportionment formula 分摊方程式 t\2myR3  
apportionment of estate duty 遗产税的分摊 }@'xEx  
appraisal 估价;评估 -X@;"0v  
appreciable growth 可观增长 oeXNb4; 4  
appreciable impact 显着影响 hp(n;(OR  
appreciable increase 可观增长 m[^;HwJ  
appreciation 增值;升值 X.0/F6U  
appreciation against other currencies 相对其他货币升值 dE5DH~ldV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;{|a~e?Y  
appreciation tax 增值税 KmV>tn BQ  
appropriation 拨款;拨用;拨付 *8p\.za1  
appropriation account 拨款帐目 ^_<>o[qE  
Appropriation Bill 拨款法案 IidZ -Il  
appropriation-in-aid system 补助拨款办法 u)P$xkf  
approved assets 核准资产 oWyg/{M  
approved basket stock 认可一篮子证券 [BhpfZNKRA  
approved budget 核准预算 S&-sl   
approved charitable donation 认可慈善捐款 @"9y\1u  
approved charitable institution 认可慈善机构 e,E;\x &  
approved currency 核准货币;认可货币 ^a`zvrE v  
approved estimates 核准预算 xsRMF&8L  
approved estimates of expenditure 核准开支预算 /3%]Ggwe  
approved overseas insurer 核准海外保险人 i:#R U^R  
approved overseas trust company 核准海外信托公司 ilK8V4k<T)  
approved pooled investment fund 核准汇集投资基金 |PN-,f{-  
approved provident fund scheme 认可公积金计划 "sFdrXJ  
approved provision 核准拨款 Coq0Kzhsab  
approved redeemable share 核准可赎回股份 2W pe( \(  
approved regional stock 认可地区性证券 EpGe'S  
approved retirement scheme 认可退休金计划 8O{]ML  
approved subordinated loan 核准附属贷款 :0T]p"y4  
arbitrage 套戥;套汇;套利 "!)8bTW  
arbitrageur 套戥者;套汇者 ,|I\{J #C  
arbitrary amount 临时款项 \Y9=d E}  
arrangement 措施;安排;协定 ^J>28Q\S  
arrears 欠款 c7\bA7.  
arrears of pay 欠付薪酬 !U`T;\,v5  
arrears of revenue 逾期未收税款;逾期未收的帐项 p)ZlQ.d#Y  
articles of association 组织章程;组织细则;组织章程细则 mUy/lo'4  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ao96[2U6  
ascertainment of profit 确定利润 f.jAJ; N>  
"Asia Clear" “亚洲结算系统” 6o;lTOes  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]CC= \ <  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7\ff=L-b  
Asian Development Fund [ADF] 亚洲发展基金 }VR&*UJE  
Asian dollar bond 亚洲美元债券 M _U$I7  
Asian dollar market 亚洲美元市场 BHj]w*Ov  
Asian dollar rate 亚洲美元利率 dab>@z4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 },a|WL3^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `M>{43dj  
asked price 沽盘;喊价;索价;卖方报价 H@IX$+;z  
assessable income 应评税入息 n2#uH  
assessable loss 应评税亏损 ~73"AWlp  
assessable profit 应评税利润 q){]fp.,@  
assessable value 应评税值 81W})q8  
assessed profit 估定利润 4BEVG&Ks  
assessed value 经评估价值 _;01/V"q6  
assessment 评税;评定;估价;评税单 Q,\lS  
assessment number 评税编号;估价编号 KvilGh10  
assessment of additional tax 补加税评税 4)j<(5  
assessment of performance 业绩评估;实绩评价 ]^ O<WD  
Assessor 评税主任 ZuS+p0H"  
asset price bubbles 资产价格泡沫 2L<TqC{,-  
asset-backed securities 具资产保证的证券 <Mc:Cg8>  
assets accretion 资产增值 M`?/QU~  
assets and liabilities 资产与负债 g8kw|BgnL  
assets betterment statement 资产递增表;资产改进表 /LSiDys  
assets lending 实物放款;有抵押贷款 66L*6O4  
assets of the company passing on the death 死者去世时转移的公司资产 flLmZ1"  
assets pledged as security for liabilities 用作负债抵押的资产 [RpFC4W  
assets portfolio 资产投资组合 p'w[5'  
assets price 资产价格 [F/xU  
assets quality 资产质素 xC;$/u%'  
assets realization 资产变现 n; rOH[P  
assets refinancing arrangement 资产再集资安排 F$ h/k^  
assets securitization 资产证券化 McsqMI6  
assets situated outside Hong Kong 在香港以外地方的资产 * n!0  
assets stripping 削减资产;拆卖资产 X<9DE!/)  
assets value 资产值 VDnAQ[T@d  
assignee 承让人 E#ys-t 42  
assignment 转让;转让书;转让契 Z<,gSut'Y  
assignment of interest 权益转让 B8s|VI  
assignment of letters patent and trade mark 专利证书及商标转让 Kv#daAU  
assignment of property 物业转让;物业转让书 aRG[F*BY  
assignment right 转让权 P`bR;2o  
assignor 转让人  L<QDC   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 t1Jz?Ix6%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M3z7P.\G  
associate member 附属会员 ;? :,L  
associated body corporate 相联法人团体 >a4Bfnf"eI  
associated company 相联公司;联属公司 %!.rP  
associated corporation 相联法团 :&:>sd(QD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Rkm7"dO0  
公认会计师公会〔英国〕 19# )# n^  
Association of Futures Exchange Brokers 香港期货经纪协会 ]ipVN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O_iX 1@SW  
association of underwriters 承保人组织 Y#t"..mc'  
assumption of control 接管 *<0g/AL  
assurance 担保;保险;转易;转易书 |d`?wm-  
assurance of interest 权益的转易 $!vi:+ED  
at 19XX price 按一九XX年价格计算 Og*1pvN<  
at a discount 按赔价计算;按贴水价格计算;打折扣 #&8 Opo(  
at a premium 按溢价计算;按升水价格计算 _ SFD}w3b$  
at call 通知付款;按通知 g<lX Xj2  
at constant market price 按固定市价计算 c//W#V2Q  
at constant price 按固定价格计算 *(k=!`4(  
at cost 按成本计算 mMjVbeh[  
at current market price 按当时市价计算;按现时市价计算 LA wS8t',  
at current price 按当时价格计算;按现时价格计算 57MoO  
at factor cost 按要素成本计算;按生产要素成本计算 \U-5&,fP  
at money-of-the-day price 按付款当日价格计算 7I44BC*R~  
at or better 按指定或较佳价位〔买卖指令〕 E Fv+[  
at par 按面值计算;平价 eqf~5/Z  
at sight 见票即付 VmT5? i  
at the close 按收市盘 ^X;>?_Bk  
at the opening 按开市盘 eD(a +El}  
attestation 见证;见证条款 "Q J-IRt &  
at-the-money option 平价期权 '+QgZ>q"  
attorney 受权人;受托代表人 #xo&#FIH  
attornment 新拥有人承认书 (@#Lk"B  
attributable profit 可归属利润 w6yeX<!ll  
attributable share value 可归属股份价值 'Qfy+_0  
Auckland Stock Exchange 奥克兰证券交易所 y(z U:.  
auction 拍卖 $?GO|.59  
auctioneer 拍卖商 7> ]C2!  
audit 审计;核数 0ND7F  
Audit Commission 审计署 O0l;Qi  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ixH7oWH#  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 K*}j1A  
audit review 帐目审查 "nefRz%j+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ge?ymaU$a  
audited account 审计帐目;经审计的帐目 U{}7:&As  
audited annual account 经审计的周年帐目 Z"^@B2v  
audited balance sheet 经审计的资产负债表 enr mjA&3  
auditor 核数师;核数主任;审计师 E<4}mSn)  
auditor's certificate 核数师证明书;审计师证明书 .KLuGb 3JJ  
auditor's report 核数师报告;审计师报告 ?d0Dfqh_  
Aussie bond 澳元债券 :)yM9^<D  
austerity budget 紧缩预算 ^KF'/9S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S\rfR N  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;lEiOF+d  
Australian Dollar [AUD] 澳元 +=8Po'E^!d  
Australian Options Market 澳大利亚期权市场 x}[` -  
Australian Securities Commission 澳洲证券事务监察委员会 6qDD_:F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W!^=)Qs  
Australian Stock Exchange 澳大利亚证券交易所 w#$k$T)  
Austrian Schilling [ATS] 奥地利先令 J|q_&MX/  
authentication 认证;鉴证 mNY z7N  
authority to purchase 委托购买证;委购书 _L72Ae(_  
authorization 认可;核准;授权;授权书 xd.C&Dx5  
authorization by direction 指示授权 /Rz,2jfRx'  
authorization by instruction 指令授权 ?!66yn  
authorization by warrant 令状授权 /W>"G1)  
authorization of unit trust 单位信托的认可 7L6M#B[)e5  
authorized agent 指定代理人 ?n+\T'f!  
authorized capital 法定资本 q<8HG_  
authorized clerk 出市员 TK>}$.c%+  
authorized dealer 认可交易商 ;v'Y' !-J  
authorized financial institution 认可财务机构 OY#_0p)i  
authorized fund 认可基金 z~5'p(|@f  
authorized fund house 获授权的基金公司;认可基金公司 pk4&-iu9  
authorized institution 认可机构 Jp#cFUa t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `QF|> N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gD\}CxtG  
authorized insurer 获授权保险人;获认可承保人 DIAP2LR ?  
authorized investment 特准投资项目 7q=0]Hrg(D  
authorized person 获授权人 ]>o2P cb;  
authorized representative 获授权代表 3Cl9,Z"&6$  
authorized share capital 法定股本 Uf<vw3  
automated quotation system 自动报价系统 8(;i~f:bCW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9 JtG&^*  
自动交易系统〔香港期货交易所有限公司〕 3"n8B6  
automatic adjustment mechanism 自动调整机制 "lZ<bG  
automatic adjustment system 自动调整系统 jFv<]D%A[  
Automatic Clearing House 自动票据交换所 Uy:.m  
automatic exchange rates accumulation system 自动化汇率累集系统 ?0a 0 R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hdL2`5RFF  
automatic teller machine [ATM] 自动柜员机 VLN3x.BY  
autopay 自动转帐 g-}sVvM  
available assets 可用资产 hzb|:  
available fiscal reserve 现存财政储备 B$Z!E%a;  
available profit 可用利润 nSiNSLv  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 H%N+V r3O,  
average 平均;平均数;海损 ||HIp9(3  
average basic salary 平均基本薪金 (I.`bR  
average consumer expenditure 平均消费开支;一般消费开支 >>D i  
average cost 平均成本 -EaZ<d[|0  
average cost of land production 增辟土地平均成本 Hv\*F51p=  
average daily turnover 平均每日成交额 Y c kbc6F  
average daily wage rate 平均每日工资率 <k6xScy$}  
average expenditure pattern 平均开支模式 ]IV; >94[  
average growth rate 平均增长率 O :^[4$~  
average net fixed assets 固定资产平均净值 &/F[kAy  
average of relatives 相对价格平均数 qI^jwl|k  
average price 平均价格 (^9M9+L[i  
average propensity to consume 平均消费倾向;一般消费倾向 ;I'/.gW;{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 nL!@#{z  
average rate 平均率 B vc=gW  
average revenue 平均收入;平均收益 %5gJ6>@6Z  
average stock 平均库存;平均存货 -pu\p-Z  
average yearly rent 平均年租 tW>R 16zq  
avoidance of double taxation 避免双重课税 B;r$( 'UZ  
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 z:5ROlk0  
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