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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: Ut$;ND.-  
A share A股;甲类股份 p-1 3H0Kt  
abatement of tax 减税;减扣免税额 PJcwH6m  
ABN AMRO Bank N.V. 荷兰银行 G$ _yy:  
above-the-line expenditure 线上项目支出;经常预算支出 Y&/]O$<  
above-the-line receipt 线上项目收入;经常预算收入 }%Bl>M  
ABSA Asia Limited 南非联合亚洲有限公司 'v]u#/7a  
absolute change 绝对数值变更 lA>DS#_  
absolute expenditure 实际开支 Us+pc^A  
absolute guideline figure 绝对准则数字 J'N!Omz  
absolute interest 绝对权益 `--TP  
absolute order of discharge 绝对破产解除令 LM&y@"wfm  
absolute profit margin 绝对利润幅度 ~z"= G5|  
absolute value 实值;绝对值 ?c0xRO%y  
absolutely vested interest 绝对既得权益 _`64gS}^  
absorbed cost 已吸收成本;已分摊成本 JK.ZdY%  
absorption 吸收;分摊;合并 ]E]2o  
absorption rate 吸收率;摊配率;分摊率 5]M>8ll  
ACB Finance Limited 亚洲商业财务有限公司 i1S>yV^l  
acceptable form of reciprocity 合理的互惠条件 hWH:wB  
acceptable rate 适当利率;适当汇率 :1Q!$  m  
acceptance agreement 承兑协议 a{{g<< H  
acceptance for honour 参加承兑 keB&Bjd&  
acceptor 承兑人;接受人;受票人 Qg6 W5Hc  
acceptor for honour 参加承兑人 SM`w;?L:?  
accident insurance 意外保险 +-E~6^>  
Accident Insurance Association of Hong Kong 香港意外保险公会 $H+VA@_  
accident insurance scheme 意外保险计划 e["2QIOe  
accident year basis 意外年度基准 LBF 1;zjK  
accommodation 通融;贷款 =m5SK5vLKT  
accommodation bill 通融票据;空头票据 ?_I[,N?@41  
accommodation party 汇票代发人 NJNJjdD>  
account balance 帐户余额;帐户结余 J!:SPQ  
account book 帐簿 q$aaA`E%  
account collected in advance 预收款项 4wrk2x[  
account current book 往来帐簿 bQ~j=\[r  
account of after-acquired property 事后取得的财产报告 x' .:&z  
account of defaulter 拖欠帐目 >@"Oe  
account payable 应付帐款 ss5 m/i7  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %;.;>Y(-  
account receivable 应收帐款 ?JL:CBvCp  
account receivable report 应收帐款报表 bf9a 1<\  
account statement 结单;帐单;会计财务报表 r2k2%nI-J  
account title 帐户名称;会计科目 UKM2AZ0lb  
accountant's report 会计师报告 JA)] _H P  
Accountant's Report Rules 会计师报告规则 Ot]Ru,y->+  
accounting and auditing procedure 会计与审计程序;会计与核数程序 PssMTEf  
Accounting Arrangements 《会计安排》 7EXI6jGJ|  
accounting basis 会计基础 lkBdl#]9  
accounting by Official Receiver 破产管理署署长呈交的帐目 F^hBtfz  
Accounting Circular 《会计通告》 W"Gkq!3u{  
accounting class 会计类别 w: >5=mfk  
accounting date 记帐日期;会计结算日期 Y-7^o@y  
accounting for money 款项核算 =b/L?dR.-  
Accounting Officer 会计主任 yz0zFfiX  
accounting period 会计报告期;会计期 A<W 6=5h  
accounting policy 会计政策;会计方针 ?wO-cnl  
accounting practice 会计惯例 Nj?/J47?,  
accounting principle 会计准则 qu|B4?Y/CR  
accounting record 会计记录 .|/~op4;  
accounting report 会计报告 "_`F\DGAZu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S{Er?0wm.R  
Accounting Society of China 中国会计学会 y~75r\"R  
accounting statement 会计报表 ^$ t7+g  
accounting system 会计制度;会计系统 s+Q~~]HJM  
accounting transaction 会计事项;帐务交易 >Jp:O 7  
accounting treatment 会计处理 r3>i+i42  
accounting year 会计年度 |^A;&//  
accretion 增值;添加 .jj$Kh q]  
accrual 应计项目;应累算数目 QR>gt;  
accrual basis 应计制;权责发生制 '3?\K3S4i  
accrual basis accounting 应计制会计;权责发生制会计 6H'HxB4  
accrue 应累算;应计 / z}~zO  
accrued benefit 应累算利益 Q:5KZm[[  
accrued charges 应计费用 Ox@sI:CT  
accrued cumulative preference share dividend 应累算的累积优先股股息 1bH;!J  
accrued expenses 应累算费用 JJ%ePgWT  
accrued interest payable 应付利息;应计未付利息 X$yN_7|+  
accrued interest receivable 应收利息;应计未收利息 s M+WkN}{  
accrued right 累算权益 e6!LSx}y  
accruing profit 应累算的利润 tzs</2 G,  
accumulated fiscal reserve 累积财政储备 {c (!;U  
accumulated profit 累积利润;滚存溢利 f4BnX(1u  
accumulated reserve 累积储备 v$N|"o""  
accumulation of surplus income 累积收益盈余 95z]9UL  
acquired assets 既得资产 ca>Z7qT!  
acquisition 收购;购置;取得 0X^Ke(/89  
acquisition cost 购置成本 ;g~TWy^o  
acquisition expenses 购置费用 #y%!\1M/:A  
acquisition of 100% interest 收购全部股权 <A# l 35  
acquisition of control 取得控制权 KG=h&  
acquisition of fixed assets 购置固定资产 /RMPS. d {  
acquisition of shell “买壳” `(3/$%  
acquisition price 收购价 SI=yI-  
act of God 天灾 P><o,s"v  
acting partner 执事合伙人 +-G<c6 |  
active market 买卖活跃的市场;交投畅旺的市场;旺市 wR^R M(1  
active partner 积极参与的合伙人 -e8}Pm "  
active trading 交投活跃 Hbpqyl%O>  
actual circulation 实际流通 /"B?1?qc,=  
actual cost 实际成本 6qaulwV4t  
actual expenditure 实际开支;实际支出 ndeebXw*  
actual income 实际入息;实际收入;实际收益 46 PoM  
actual market 现货市场 0A( +ZMd  
actual price 现货价;实际价格 k70|'*Kh  
actual profit 实际利润 kSDZZx  
actual quotation 实盘;实际价位;实际报价 $ mI0Bk  
actual year basis 按实际年度计算 \.3D~2cU  
actuals 实货 tQylT0'[+o  
actuarial investigation 精算调查 ~I} &V T  
actuarial principle 精算原则 L>YU,I\o  
actuarial report 精算师报告 PpgP&;z4  
Actuarial Society of Hong Kong 香港精算学会 lhkwWbB  
actuarial valuation 精算师估值 YiPoYlD*n<  
actuary 精算师 m o:D9  
ad referendum agreement 暂定协议;有待覆核的协定 Uy$)%dYfq5  
ad valorem duty 从价税;按值征税 4!LCR}K  
ad valorem duty system 从价税制 7R\oj8[  
ad valorem fee 从价费 qcN'e.A  
ad valorem tariff 从价关税 X#e1KZ  
additional allowance 额外免税额 MzL1Bh!M  
additional amount for unexpired risk 未过期风险的额外款额 Cm\6tD  
additional assessable profit 补加应评税利润 @U2qD  J6  
additional assessment 补加评税 B4mR9HMh  
additional commitment 额外承担 V,G|k!!  
additional commitment vote 额外承担拨款 QPfc(Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +mp@b942*  
additional dependent parent allowance 供养父母额外免税额 ph-ATJ"  
additional provision 额外拨款 X0n~-m"m  
additional stamp duty 附加印花税 QI3Nc8t_2  
additional tax 补加税罚款;补加税款 1[yq0^\]M[  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ('hE r~&  
adjudged bankrupt 被裁定破产 E~_]Lfs)  
adjudicated bankrupt 裁定破产人 ^/U|2'$'>E  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8f3vjK'  
adjudication of bankruptcy 裁定破产;宣告破产 YWxc-fPZ  
adjudication of insolvency 裁定无力偿还债务 UNkCL4N  
adjusted actual 经调整的实数;调整后的实数 />9O R  
adjusted current assets 经调整的流动资产;调整后的流动资产 lHhUC16>  
adjusted figure 经调整的数字;调整后的数额 z d-Tv`L#  
adjusted liabilities 经调整的负债;调整后的负债 EMfdBY5  
adjusted loss 经调整的亏损;调整后的亏损 n;:rf7hGY  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 )kkhJI*v  
adjusted profit 经调整的利润;调整后的利润 R@`y>XGNJ  
adjusted surplus 经调整的盈余额;调整后的盈余额 .Fa4shNV  
adjusted value 经调整的价值;调整后的价值 9t#S= DP  
adjustment 调整;修订;理算〔保险〕 2!$gyu6bpG  
adjustment centre 调剂中心 yd?x= |  
adjustment lag 调整过程的时间差距;调整时差 #jxe%2'Ot  
adjustment mechanism 调整机制 mljh|[  
adjustment of loss 亏损调整 4-[J@  
adjustment process 调整过程;调整程序 I:d[Q s  
adjustment range 调整幅度 :=[XW?L%x  
administered exchange rate 受管制汇率 iX4Iu3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  z~>pVs  
administration expenses 行政费用 |K|h+fgG6*  
administration fee 手续费;行政费 sn?]n~z  
administration in bankruptcy 破产管理 _`pD`7:aI^  
administration order 遗产管理令 H[='~%D  
administrator 管理人;遗产管理人 [mPjP%{=@  
administrator of the estate 遗产管理人 @!8ZPiW<  
admission of debt 债项承认书 d:i;z9b@to  
admission of proof 接纳债权证明 MKWyP+6`  
advance 放贷款项;垫付款项;预支款项;预付款项 #Z<a  
advance account 暂支帐目;预付款帐户 6KOlY>m]  
advance compensation 预付补偿金  1"e)5xI  
advance from shareholder 股东垫款 mI>,.&eo  
advance pending reimbursement 预支以待日后付还 -P]sRl3O;  
advanced economy 先进经济体系 2[ r^M'J  
advancement 预付;预付财产 [Ts"OPb% ~  
advances warrant 垫款令 ]C:l,I  
advancing 贷出 <&:=z?30"  
adverse balance 逆差 h`H,a7  
adverse exchange 逆汇 Y "VY%S^  
advertisement addressed to shareholders 在报章刊登的致股东通告 PxfY&;4n!  
advice for collection 托收通知书 R?p00  
advice of drawing 提款通知书;汇票通知书 {4-[r#R<M  
advice of payment 付款通知 Yp:KI7  
Advisory Committee [Securities and Futures Commission] ($~RoQ=0S  
谘询委员会〔证券及期货事务监察委员会〕 Y)}Rb6qGW  
Advisory Committee on Diversification 经济多元化谘询委员会 w&x!,yd;  
affidavit 誓章;遗产申报誓章 Bdu&V*0g  
affidavit of no receipt 述明无收款的誓章 {je-I9%OK  
affiliate 联号;联营公司;附属公司 Cj?L@%"  
affiliated company 附属公司;联号;联营公司 RJ$7XCY%`*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 FSRj4e1y1  
affordability 负担能力 +r<0zh,n.  
African Development Bank [AfDB] 非洲开发银行 [o<VVtB.Gk  
after-acquired property 事后取得的财产 ty DM'|p  
after-hours dealing 市后交易 5T:i9h  
after-tax profit 税后盈利;税后利润;税后溢利 &c*^VL\  
agency agreement 代理协议 XZ5 /=z  
agency expenses 代理机构的开支 IEcf  
agency fee 代理费 edK|NOOZ  
Agency Law 《代理法》 D11F.McM  
agent 代理人;承销人 =lu/9 i6  
agent of company 公司代理人 dzkw$m^@^  
agent's fee 代理人费;经纪费 %:2+ o'  
aggregate 总计;总数;总体数字 _{ZqO;[u  
aggregate amount 总款额;总额 %=BMZRn  
aggregate assets and liabilities 总体资产与负债 Zt3)]sB  
aggregate at constant price 按固定价格计算的总体数字 &RTX6%'KY  
aggregate demand 总需求 z1Ov|Q`  
aggregate gross position 总持仓量 |eWjYGwJa  
aggregate limit 总限额 mSo_} je(  
aggregate of salaries tax 合计薪俸税 ;IpT} ,  
aggregate performance 总体表现;总体业绩 UDL RCS8i  
aggregate supply 总体供应 fhCc! \  
aggregate surplus 总盈余 KW7UUXL  
aggregate total 整体总额 P06R JE  
aggregate value 总值;合计价值 c?%(Dp E  
aggregated basis 合计基准 LvEnXS  
aggregated net chargeable income 合计应课税入息实额 ]]"jw{W}A  
aggregation 合并计算;合计;总和 %H+\>raLz  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z?O *'#yn  
aggregation of property 财产的总和 {b@KYR9K  
agio 差价;贴水 C*G=cs\i  
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》 D3x/OyG(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q@jq0D)g  
《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》 k`x=D5s\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y OJ6 w  
《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》 x1BobhU~Zl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [S@}T zE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0V!l,pg  
agreement for a settlement 授产协议 "t0kAG  
agreement for assignment 转让协议 k}#;Uy=5  
agreement for sale 售卖协议;买卖协议 ts8+V<g  
agreement for sale and purchase 买卖协议 "jaJr5Wv=y  
agreement for the payment of interest 支付利息协议 Tc+gdo>G  
agreement for the repayment of money 还款协议 2"-S<zM  
agreement of reinsurance 再保险协议 ~%2pp~1 K  
Agricultural Bank of China 中国农业银行 >G'SbQ8  
air passenger departure tax 飞机乘客离境税 jU5}\oP@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7^Yk`Z?|a  
airport tax 机场税 wm+})SOX9  
alcohol duty 酒精税 ,p9i%i  
alienation 让与;让渡;转让 I=!rbF;Z  
alimony 生活费;赡养费 l]]l  
All Ordinaries Index [AOI] 所有普通股指数 mP(kcMT "  
all risks 全险;综合险 0n/gd"M  
All Sales Record for Stock Market 《股票市场成交报告》 oY=q4D  
Allied Capital Resources Limited 新联财务有限公司 s<]&*e&}?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -uH#VP{0M  
allocation letter 拨款信件 8x[YZ@iM-  
allocation of fund 分配款项;预留款项 /NFz4h =>  
allocation of profit 利润分配;溢利分配 0=="^t_  
allocation warrant 拨款令 c1xrn4f@a  
allotment 分配;配股 *;XWLd#  
allotment notice 股份配售通知;配股通知 x{&w?ng  
allotment of shares 股份分配 w2xG_q  
allowable 可获宽免;免税的 u@3y&b  
allowable business loss 可扣除的营业亏损 ov\HsTeZ  
allowable expenses 可扣税的支出 o5n^!gi4  
allowance 免税额;津贴;备抵;准备金 v-! u\  
allowance for debts 债项的免税额 {bPV)RL:  
allowance for depreciation by wear and tear 耗损折旧免税额 HQ9X7[3  
allowance for funeral expenses 殡殓费的免税额 W<<9y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~RD+.A  
allowance for repairs and outgoings 修葺及支出方面的免税额 aSP4a+\*  
allowance to debtor 给债务人的津贴 YKa0H%B(  
alteration of capital 资本更改 kHv[H]+v  
alternate trustee 候补受托人 <s@-:;9~  
amalgamation 合并 9TAj) {U%'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SI6B#u-i  
ambit of charges 征税范围;收费范围 [>|FB'  
amended valuation 经修订的估值 >\!4Mk8  
American Commodities Exchange 美国商品交易所 DE IB!n   
American Express Bank Limited 美国运通银行 emW:C-/h/@  
American Stock Exchange 美国证券交易所 v~/~ @jv  
amortization 摊销 g_Im;1$  
amount due from banks 存放银行同业的款项 =@)d5^<5F  
amount due from banks abroad 存放海外银行同业的款项 wIf {6z{  
amount due from holding companies 控股公司欠款 ,]5Ic.};p  
amount due from local banks 存放本港银行同业的款项 Oi} T2I  
amount due to banks 银行同业的存款 &Sp -w?kM  
amount due to banks abroad 海外银行同业的存款 nP UqMn'  
amount due to holding companies 控股公司存款 {>bW>RO)  
amount due to local banks 本港银行同业的存款 ="d*E/##  
amount due to outport banks 外埠银行同业的存款 5%}wV,Y  
amount for note issue 发行纸币的款额 1J? dK|% b  
amount of bond 担保契据的款额 "EV!>^Z  
amount of consideration 代价款额 dC<LDxlv  
amount of contribution 供款数额 gf+d!c(/  
amount of indebtedness 负债款额 dC1V-x10ju  
amount of principal of the loan 贷款本金额 1h7+@#<:a  
amount of rates chargeable 应征差饷数额 A!63p$VT;  
amount of share capital 股本额 LG]3hz9^9  
amount of sums assured 承保款额 |7@O( $b  
amount of variation 变动幅度 -xD*tf*  
amount of vote 拨款数额 aV1lJ ;0  
amount payable 应付款额 Hk7K`9  
amount receivable 应收款额 -]:G L>b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T$= 4O9G  
analysis 分析 Q7bq  
ancillary risk 附属风险 BN,>&1I  
annual account 周年帐目;周年帐目报表;年度决算;年结 lHB) b}7E  
annual accounting date 年结日期 [ REf>_R  
annual allowance 每年免税额;年积金;年度津贴;年津 C}5M;|%3)  
annual balance 年度余额 u? fTL2~  
annual disposable income 每年可动用收入 w-$[>R[hw  
annual estimates 周年预算 1=2^90  
annual fee 年费 u z\0cX_  
annual general meeting 周年大会 q/1Or;iK  
annual growth rate 年增率;每年增长率 z}Jr^>  
annual long-term supplement 长期个案每年补助金 CCDDK L]N:  
annual pensionable emolument 可供计算退休金的年薪 4ujvD^  
annual report 年报 t_ur&.^SB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MP>n)!R[`  
annual return 周年报表;周年申报表;每年报税表格 e &9F\e  
Annual Return Rules 《周年报表规则》 @uH#qg7  
annual review of consumer prices 每年消费物价回顾 =i HiPvP0  
annual roll-forward basis 逐年延展方式 Fd\ e*ww'  
annual salary 年薪 A4mSJ6K]  
annual statement 年度报表;年度决算表 OJb*VtZz5R  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k#:2'!7G  
annuitant 年金受益人 (5$ZvXx?}  
annuity 年金 AD('=g J  
annuity contract 年金合约 /( 6|{B  
annuity on human life 人寿年金 W >(vYU  
antecedent debt 先前的债项 +'oX  
ante-dated cheque 倒填日期支票 EN !?:RV  
anticipated expenditure 预期开支 !8tS|C#2  
anticipated net profit 预期纯利 insY(.N  
anticipated revenue 预期收入 u2(eaP8d  
anti-inflation measure 反通货膨胀措施 W}'WA  
anti-inflationary stance 反通货膨胀立场 ?nKF6 f  
apparent deficit 表面赤字 /\Q*MLwD  
apparent financial solvency 表面偿债能力 =wq;@'U  
apparent partner 表面合伙人 r(2 R <A  
application for personal assessment 个人入息课税申请书 cyd~2\Kv~  
application of fund 资金应用 !~-6wN"k  
application to release as liquidator and to destruct the books of accounts and documents +7}iu/B!9  
申请免除清盘人职务及毁灭帐簿与文件 /OGA$eP  
appointed actuary 委任精算师 9x`4 RE  
appointed auditor 委任核数师;委任审计师 iz"3\{aN  
appointed trustee 委任的受托人 !Ngw\@f  
appointer 委任人 KbxR Lx]w  
apportioned pro rata 按比例分摊 xU9@$am  
apportionment 分配;分摊 H]#Rg`~n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5c -N0@\  
apportionment formula 分摊方程式 (S^ck%]]a!  
apportionment of estate duty 遗产税的分摊 ?PPZp6A3L=  
appraisal 估价;评估 v@EQ^C2.&  
appreciable growth 可观增长 yy(A(}  
appreciable impact 显着影响 UmKX*T9  
appreciable increase 可观增长 ?HR%bn gK  
appreciation 增值;升值 @=uN\) 1  
appreciation against other currencies 相对其他货币升值 $1*3!}_0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gH:ArfC  
appreciation tax 增值税 DHfB@/q#  
appropriation 拨款;拨用;拨付 7uI#L}y  
appropriation account 拨款帐目 x|~zHFm6  
Appropriation Bill 拨款法案 ?q91:H   
appropriation-in-aid system 补助拨款办法 RHNk%9  
approved assets 核准资产 #%S0PL"x U  
approved basket stock 认可一篮子证券 _`a&9i &  
approved budget 核准预算 .gYt0raSY  
approved charitable donation 认可慈善捐款 '5H4z7)  
approved charitable institution 认可慈善机构 $R^lo $(  
approved currency 核准货币;认可货币 #2%([w  
approved estimates 核准预算 M2T|"Q"=  
approved estimates of expenditure 核准开支预算 [B6DC`M  
approved overseas insurer 核准海外保险人 nwM)K  
approved overseas trust company 核准海外信托公司 h ; kfh.  
approved pooled investment fund 核准汇集投资基金 )%JD8;[Jq  
approved provident fund scheme 认可公积金计划 yFpySvj }  
approved provision 核准拨款 q^bO*bv  
approved redeemable share 核准可赎回股份 );}t&}  
approved regional stock 认可地区性证券 F;D1F+S  
approved retirement scheme 认可退休金计划 mrZ`Lm#>pS  
approved subordinated loan 核准附属贷款  ,-rB=|w  
arbitrage 套戥;套汇;套利 [>w%CY<Fd  
arbitrageur 套戥者;套汇者 5 d ;|=K  
arbitrary amount 临时款项 r[HT9  
arrangement 措施;安排;协定 w+f=RHX"{  
arrears 欠款 Dl;d33  
arrears of pay 欠付薪酬 &2.+I go|G  
arrears of revenue 逾期未收税款;逾期未收的帐项 _ 6:ww/  
articles of association 组织章程;组织细则;组织章程细则 %cW;}Y[?P  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 J4yt N3  
ascertainment of profit 确定利润 QB1M3b  
"Asia Clear" “亚洲结算系统” Q_}/ Pn$1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ; Zq/eiB  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }e=e",eAT  
Asian Development Fund [ADF] 亚洲发展基金 5()Fvae{k  
Asian dollar bond 亚洲美元债券 k90B!kg  
Asian dollar market 亚洲美元市场 y(8d?]4:_  
Asian dollar rate 亚洲美元利率 &:!ij  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?q%b*Ek  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C+l?k2  
asked price 沽盘;喊价;索价;卖方报价 HZ\k-!2  
assessable income 应评税入息 IL2r9x%  
assessable loss 应评税亏损 lfy7w|  
assessable profit 应评税利润 AQ@v>wr}  
assessable value 应评税值 NJ$e6$g)  
assessed profit 估定利润 _bI+QC#   
assessed value 经评估价值 %D^bah f  
assessment 评税;评定;估价;评税单 &`@M8-m#F  
assessment number 评税编号;估价编号 /4C`k=>  
assessment of additional tax 补加税评税 eF1.VLI  
assessment of performance 业绩评估;实绩评价 yDtOpM8<{  
Assessor 评税主任 $pFk"]=  
asset price bubbles 资产价格泡沫 f9'] jJ+  
asset-backed securities 具资产保证的证券 6q%ed UED  
assets accretion 资产增值 oBw}hH,hp  
assets and liabilities 资产与负债 n>llSK  
assets betterment statement 资产递增表;资产改进表 +"L$ed(=nJ  
assets lending 实物放款;有抵押贷款 "=A|K~b  
assets of the company passing on the death 死者去世时转移的公司资产 B| Q6!  
assets pledged as security for liabilities 用作负债抵押的资产 rl|Q)A{  
assets portfolio 资产投资组合 ~t9Mh^gij  
assets price 资产价格  ? ICDIn  
assets quality 资产质素 MFTC6L+T  
assets realization 资产变现 qeMv Vf  
assets refinancing arrangement 资产再集资安排 od,tfLw4  
assets securitization 资产证券化 p\+6"28{_~  
assets situated outside Hong Kong 在香港以外地方的资产 pF='jj51  
assets stripping 削减资产;拆卖资产 pbdF]>\  
assets value 资产值 #`j][F@N  
assignee 承让人 ]<X2AO1  
assignment 转让;转让书;转让契 WF)s*$'uz;  
assignment of interest 权益转让 r~[B _f!  
assignment of letters patent and trade mark 专利证书及商标转让 K\X: G-C9  
assignment of property 物业转让;物业转让书 Mdky^;qq3;  
assignment right 转让权 gfVDqDF  
assignor 转让人 <|V'pim  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0 pNo`Bm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #HDesen  
associate member 附属会员 !Mil?^  
associated body corporate 相联法人团体 _m7c o :  
associated company 相联公司;联属公司 S.]MOB dt  
associated corporation 相联法团 )G4rJ~#@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;KS`,<^-  
公认会计师公会〔英国〕 bs:QG1*.  
Association of Futures Exchange Brokers 香港期货经纪协会 2[BA( B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uRGB/ju^E  
association of underwriters 承保人组织 Ps7_-cH  
assumption of control 接管 @Mr}6x*  
assurance 担保;保险;转易;转易书 5Jw"{V?Ak  
assurance of interest 权益的转易 fKYKW?g;)Z  
at 19XX price 按一九XX年价格计算 HPTHF  
at a discount 按赔价计算;按贴水价格计算;打折扣 "GLYyC  
at a premium 按溢价计算;按升水价格计算 \^m.dIPdO  
at call 通知付款;按通知 LT(?#)D  
at constant market price 按固定市价计算 TMY{OI8a  
at constant price 按固定价格计算 >D3z V.R  
at cost 按成本计算 Hir(6Bt  
at current market price 按当时市价计算;按现时市价计算 (uT^Nn9L=  
at current price 按当时价格计算;按现时价格计算 4ac1m,Jlt  
at factor cost 按要素成本计算;按生产要素成本计算 FpC~1Nau  
at money-of-the-day price 按付款当日价格计算 &vkp?UH  
at or better 按指定或较佳价位〔买卖指令〕 fMzYFM'i  
at par 按面值计算;平价 y&3TQ]f\  
at sight 见票即付 %/md"S  
at the close 按收市盘 kdd7X bw-  
at the opening 按开市盘 kDg{ >mf  
attestation 见证;见证条款 X}?ESjZJ  
at-the-money option 平价期权 (NM6micc  
attorney 受权人;受托代表人 <>&89E%j'  
attornment 新拥有人承认书 c&A]pLn+x  
attributable profit 可归属利润 z0;9SZ9  
attributable share value 可归属股份价值 4)E|&)-fu8  
Auckland Stock Exchange 奥克兰证券交易所 d v[\.T`LY  
auction 拍卖 J 5- rp|  
auctioneer 拍卖商 3z$HKG  
audit 审计;核数 #Wq#beBb  
Audit Commission 审计署 -7,vtd[h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >eu `!8  
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〕 8k%H[Smn:  
audit review 帐目审查 Yd.027  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .&L^J&V  
audited account 审计帐目;经审计的帐目 ^^'[%ok  
audited annual account 经审计的周年帐目 9Yd-m  
audited balance sheet 经审计的资产负债表 UXQb ={  
auditor 核数师;核数主任;审计师 }`4K)(>4nG  
auditor's certificate 核数师证明书;审计师证明书 SCI1bMf  
auditor's report 核数师报告;审计师报告 &EGY+p|2Y  
Aussie bond 澳元债券 n)Hk8)^8  
austerity budget 紧缩预算 RAdvIIQp:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 T[m ~6  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^xmZ|f-  
Australian Dollar [AUD] 澳元 2!{N[*)  
Australian Options Market 澳大利亚期权市场 rEg+i@~  
Australian Securities Commission 澳洲证券事务监察委员会 <gR`)YF7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8 `o{b"l+  
Australian Stock Exchange 澳大利亚证券交易所 C*$|#.l  
Austrian Schilling [ATS] 奥地利先令 s7vPI   
authentication 认证;鉴证 q?1yE@th  
authority to purchase 委托购买证;委购书 :"y0oCu7`W  
authorization 认可;核准;授权;授权书 yIlV[_  
authorization by direction 指示授权 F1E. \l  
authorization by instruction 指令授权 *|@+rbjVC  
authorization by warrant 令状授权 |zT%$  
authorization of unit trust 单位信托的认可 *WD;C0?z  
authorized agent 指定代理人 N:A3kp  
authorized capital 法定资本 5nY9Ls(e  
authorized clerk 出市员 {$3j/b  
authorized dealer 认可交易商 u1wg C#  
authorized financial institution 认可财务机构 kz$(V(k<  
authorized fund 认可基金 8>2&h  
authorized fund house 获授权的基金公司;认可基金公司 ws. ?cCTpt  
authorized institution 认可机构 "h QV9 [2\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 otoBb^Mz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t2Ip\>;9f  
authorized insurer 获授权保险人;获认可承保人 }z8{B3K  
authorized investment 特准投资项目 B,w:DX  
authorized person 获授权人 Tln9q0"W  
authorized representative 获授权代表 w< v1 N  
authorized share capital 法定股本 _F3KFQ4,S-  
automated quotation system 自动报价系统 `B:B7Cpvn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (/('nY  
自动交易系统〔香港期货交易所有限公司〕 2B5A!? ~>  
automatic adjustment mechanism 自动调整机制 Jk%'mEGE  
automatic adjustment system 自动调整系统 (21']x  
Automatic Clearing House 自动票据交换所 zUNH8=U  
automatic exchange rates accumulation system 自动化汇率累集系统 10/x'#(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q%+ }  
automatic teller machine [ATM] 自动柜员机 id3)6}  
autopay 自动转帐 ^}>zYt  
available assets 可用资产 q^)=F_QvG  
available fiscal reserve 现存财政储备 p1Y+  
available profit 可用利润 &zO3qt6  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 +SO2M|ru&  
average 平均;平均数;海损 C{8i7D  
average basic salary 平均基本薪金 Gg'<Q.H  
average consumer expenditure 平均消费开支;一般消费开支 MJy;GzJ O  
average cost 平均成本 Zlr{L]c  
average cost of land production 增辟土地平均成本 Sb'N];  
average daily turnover 平均每日成交额 ULV)0SB  
average daily wage rate 平均每日工资率 "[#@;{@Gt  
average expenditure pattern 平均开支模式 Cc@=?  
average growth rate 平均增长率 ]d[Rf$>vu0  
average net fixed assets 固定资产平均净值 ^).WW  
average of relatives 相对价格平均数 (s5<  
average price 平均价格 >6*(}L9  
average propensity to consume 平均消费倾向;一般消费倾向  Y>xi|TWN  
average propensity to save 平均储蓄倾向;一般储蓄倾向 nXv 7OEpTx  
average rate 平均率 w/?nUp  
average revenue 平均收入;平均收益 lv=yz\  
average stock 平均库存;平均存货 e 4 p*51ra  
average yearly rent 平均年租 q-A`/9  
avoidance of double taxation 避免双重课税 fEx+gQW_  
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 fG X1y  
w> Tyk#7lw  
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