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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: F(t=!k,4\  
A share A股;甲类股份 JyR/1 W  
abatement of tax 减税;减扣免税额 y*D]Q`5cag  
ABN AMRO Bank N.V. 荷兰银行 WVY\&|)$  
above-the-line expenditure 线上项目支出;经常预算支出 t3dlS`O  
above-the-line receipt 线上项目收入;经常预算收入 Sm~l:v0%  
ABSA Asia Limited 南非联合亚洲有限公司 o.q/O)'V u  
absolute change 绝对数值变更 XJLQ {  
absolute expenditure 实际开支 +la2n(CAK  
absolute guideline figure 绝对准则数字 UQB "v3Z  
absolute interest 绝对权益 6xD#?  
absolute order of discharge 绝对破产解除令 $H+VA@_  
absolute profit margin 绝对利润幅度 5uxBK"q  
absolute value 实值;绝对值 e9Nk3Sj]  
absolutely vested interest 绝对既得权益 nu'M 39{  
absorbed cost 已吸收成本;已分摊成本 X/N0LU(q  
absorption 吸收;分摊;合并 1KjU ] r2  
absorption rate 吸收率;摊配率;分摊率 bQ~j=\[r  
ACB Finance Limited 亚洲商业财务有限公司 ` AY_2>7  
acceptable form of reciprocity 合理的互惠条件 F'hHK.tT  
acceptable rate 适当利率;适当汇率 @:KJYm[  
acceptance agreement 承兑协议 sJ]taY ou  
acceptance for honour 参加承兑 ?.D3'qv  
acceptor 承兑人;接受人;受票人 ar:+;.n  
acceptor for honour 参加承兑人 <vXGi  
accident insurance 意外保险 AE} )o)B  
Accident Insurance Association of Hong Kong 香港意外保险公会 /% kY0 LY  
accident insurance scheme 意外保险计划 H"qOSf{  
accident year basis 意外年度基准 {#)0EzV6  
accommodation 通融;贷款 g55`A`5%C  
accommodation bill 通融票据;空头票据 NMA}Q$o s  
accommodation party 汇票代发人 IEU^#=n  
account balance 帐户余额;帐户结余 P3oI2\)*i  
account book 帐簿 W^G>cC8.L  
account collected in advance 预收款项 J_FNAdQt  
account current book 往来帐簿 23h% < ,  
account of after-acquired property 事后取得的财产报告 K# Jk _"W  
account of defaulter 拖欠帐目 _)\c&.p]f  
account payable 应付帐款 '3?\K3S4i  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 bR V+>;L0@  
account receivable 应收帐款 HeG)/W?r  
account receivable report 应收帐款报表 VO"("7L  
account statement 结单;帐单;会计财务报表 7e<c$t#H  
account title 帐户名称;会计科目 X$yN_7|+  
accountant's report 会计师报告 c 9jGq  
Accountant's Report Rules 会计师报告规则 DG?"5:Zd  
accounting and auditing procedure 会计与审计程序;会计与核数程序 )HvnoUO0  
Accounting Arrangements 《会计安排》 VqS#waNrx  
accounting basis 会计基础 V =-WYu  
accounting by Official Receiver 破产管理署署长呈交的帐目 4n4?4BEn  
Accounting Circular 《会计通告》 Y*! qG  
accounting class 会计类别 qM.bF&&Go  
accounting date 记帐日期;会计结算日期 /r=tI)'$  
accounting for money 款项核算 eGX %KT"O  
Accounting Officer 会计主任 -Y='_4s  
accounting period 会计报告期;会计期 ?]x|Zy  
accounting policy 会计政策;会计方针 v;0|U:`]  
accounting practice 会计惯例 e/^=U7:io  
accounting principle 会计准则 qkC/\![@  
accounting record 会计记录 F}=aBV|-  
accounting report 会计报告 DoeiW=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Jm42b4  
Accounting Society of China 中国会计学会 CjiVnWSz<  
accounting statement 会计报表 ZfB " E  
accounting system 会计制度;会计系统 >Bgw}PI  
accounting transaction 会计事项;帐务交易 X_7UJ jFw"  
accounting treatment 会计处理 yUp,NfS]o  
accounting year 会计年度 2/0v B>  
accretion 增值;添加 SGe^ogO"v  
accrual 应计项目;应累算数目 &0`) Q  
accrual basis 应计制;权责发生制 ;vIrGZV<  
accrual basis accounting 应计制会计;权责发生制会计 lg b?)=  
accrue 应累算;应计 o9H^?Rut  
accrued benefit 应累算利益 WoBo9aR  
accrued charges 应计费用 |JVk&8 ?8  
accrued cumulative preference share dividend 应累算的累积优先股股息 rW0FA  
accrued expenses 应累算费用 }5 (Ho$S(  
accrued interest payable 应付利息;应计未付利息 (e[}/hf6  
accrued interest receivable 应收利息;应计未收利息 ~SnSEhE  
accrued right 累算权益 ETXZ?\<a5  
accruing profit 应累算的利润 Mv6 -|O  
accumulated fiscal reserve 累积财政储备 o5Q{/  
accumulated profit 累积利润;滚存溢利 E8~}PQW:I  
accumulated reserve 累积储备 dx+hhg\L  
accumulation of surplus income 累积收益盈余 kJ Mf  
acquired assets 既得资产 H V;D?^F  
acquisition 收购;购置;取得 Sx8OhUyux  
acquisition cost 购置成本 wy}k1E'M  
acquisition expenses 购置费用 Qu]z)";7  
acquisition of 100% interest 收购全部股权 uECsh2Uin  
acquisition of control 取得控制权 HdPoO;  
acquisition of fixed assets 购置固定资产 fOMvj%T@2  
acquisition of shell “买壳” |\g5+fv9  
acquisition price 收购价 L_K=g_]  
act of God 天灾 |e2be1LD  
acting partner 执事合伙人 NwZ@#D#[ Y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 gw}Mw  
active partner 积极参与的合伙人 r!{LLc}>  
active trading 交投活跃 R]i7 $}n  
actual circulation 实际流通 6O}`i>/6M  
actual cost 实际成本  1"e)5xI  
actual expenditure 实际开支;实际支出 ,Uy|5zv  
actual income 实际入息;实际收入;实际收益 h@LHRMO  
actual market 现货市场 ]C:l,I  
actual price 现货价;实际价格 ]hbyELs  
actual profit 实际利润 C|o`k9I#  
actual quotation 实盘;实际价位;实际报价 z$kenhFG/  
actual year basis 按实际年度计算 W[}s o6  
actuals 实货 A4]s~Ur  
actuarial investigation 精算调查 zD?K>I=  
actuarial principle 精算原则 {je-I9%OK  
actuarial report 精算师报告 /mK?E5H'r1  
Actuarial Society of Hong Kong 香港精算学会 fa<v0vb+  
actuarial valuation 精算师估值 "&%#!2  
actuary 精算师 (S v~2  
ad referendum agreement 暂定协议;有待覆核的协定 }nMPSerE  
ad valorem duty 从价税;按值征税 +|ycvHd  
ad valorem duty system 从价税制 +(+Itmx2&  
ad valorem fee 从价费 uZ=NSbYsA  
ad valorem tariff 从价关税 %bdjBa}  
additional allowance 额外免税额 A2n qf^b{#  
additional amount for unexpired risk 未过期风险的额外款额 HWVtop/  
additional assessable profit 补加应评税利润 fks)+L'  
additional assessment 补加评税 q/4 [3h  
additional commitment 额外承担 25&J7\P*  
additional commitment vote 额外承担拨款 !Lh^oPT"I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Uk,g JR  
additional dependent parent allowance 供养父母额外免税额 E~AjK'Z  
additional provision 额外拨款 ;-Jb1"5  
additional stamp duty 附加印花税 \{EpduwZ  
additional tax 补加税罚款;补加税款 >|Cw\^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %H+\>raLz  
adjudged bankrupt 被裁定破产 HdLH2+|P;D  
adjudicated bankrupt 裁定破产人 {N#KkYH{"  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 YQS5P#  
adjudication of bankruptcy 裁定破产;宣告破产 a<h1\ `H7  
adjudication of insolvency 裁定无力偿还债务 T t>8?  
adjusted actual 经调整的实数;调整后的实数 }E7:ihy  
adjusted current assets 经调整的流动资产;调整后的流动资产 k}#;Uy=5  
adjusted figure 经调整的数字;调整后的数额 A'%1ZQ33O  
adjusted liabilities 经调整的负债;调整后的负债 2m~V{mUT!  
adjusted loss 经调整的亏损;调整后的亏损 36n>jS&  
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 ]K*8O <  
adjusted profit 经调整的利润;调整后的利润 X7g3  
adjusted surplus 经调整的盈余额;调整后的盈余额 G5FaYL.7  
adjusted value 经调整的价值;调整后的价值 E{2Eoj;gq  
adjustment 调整;修订;理算〔保险〕 .E@|D6$D  
adjustment centre 调剂中心 oY=q4D  
adjustment lag 调整过程的时间差距;调整时差 _A~4NW{U7  
adjustment mechanism 调整机制 .uEPnzi  
adjustment of loss 亏损调整 OK{xuX8u  
adjustment process 调整过程;调整程序 C8L'si  
adjustment range 调整幅度 x{&w?ng  
administered exchange rate 受管制汇率 q SejLh6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A?*o0I  
administration expenses 行政费用 Cz8f1suO4  
administration fee 手续费;行政费 K2<~(78C  
administration in bankruptcy 破产管理 -`Y :~q1  
administration order 遗产管理令 SZ_V^UX_  
administrator 管理人;遗产管理人 BJS-Jy$-  
administrator of the estate 遗产管理人 Tb1U^E:  
admission of debt 债项承认书 O,.!2wVrN  
admission of proof 接纳债权证明 O$ HBO  
advance 放贷款项;垫付款项;预支款项;预付款项 :h1pBEiH  
advance account 暂支帐目;预付款帐户 O0PJ6:9P  
advance compensation 预付补偿金 +B|7p9qy  
advance from shareholder 股东垫款 J/6`oh?,Q  
advance pending reimbursement 预支以待日后付还 %AW4.3()8  
advanced economy 先进经济体系 Oi} T2I  
advancement 预付;预付财产 Ap$y%6  
advances warrant 垫款令 {>bW>RO)  
advancing 贷出 -!({B H-M_  
adverse balance 逆差 j:bgR8 %e  
adverse exchange 逆汇 }!i` 0p  
advertisement addressed to shareholders 在报章刊登的致股东通告 {w <+_++  
advice for collection 托收通知书 CD0VfA>Z  
advice of drawing 提款通知书;汇票通知书 ;<Km 3  
advice of payment 付款通知 vOgC>_x7  
Advisory Committee [Securities and Futures Commission] /1`cRyS  
谘询委员会〔证券及期货事务监察委员会〕 ]P[%Mhg^  
Advisory Committee on Diversification 经济多元化谘询委员会 aV1lJ ;0  
affidavit 誓章;遗产申报誓章 k6Cn"2q <  
affidavit of no receipt 述明无收款的誓章 A%\tiZe  
affiliate 联号;联营公司;附属公司 PNeh#PI 6)  
affiliated company 附属公司;联号;联营公司 q_Lo3|t i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C}5M;|%3)  
affordability 负担能力 ^S#t|rN  
African Development Bank [AfDB] 非洲开发银行 26n^Dy>}  
after-acquired property 事后取得的财产 *U l*%!?D  
after-hours dealing 市后交易 s4H2/EC  
after-tax profit 税后盈利;税后利润;税后溢利 M|i o4+sy  
agency agreement 代理协议 4Tct  
agency expenses 代理机构的开支 @uH#qg7  
agency fee 代理费 FP"$tt(  
Agency Law 《代理法》 V,ZY*f0  
agent 代理人;承销人 kVS?RHR  
agent of company 公司代理人 {0YAzZ7  
agent's fee 代理人费;经纪费 -p-0;Hy  
aggregate 总计;总数;总体数字 EN !?:RV  
aggregate amount 总款额;总额  O3NWXe<  
aggregate assets and liabilities 总体资产与负债 `3q;~ 9  
aggregate at constant price 按固定价格计算的总体数字 /\Q*MLwD  
aggregate demand 总需求 B ?%L  
aggregate gross position 总持仓量 C+N F9N  
aggregate limit 总限额 =sOo:s  
aggregate of salaries tax 合计薪俸税 ;2giZ\  
aggregate performance 总体表现;总体业绩 eUO9 a~<  
aggregate supply 总体供应 KbxR Lx]w  
aggregate surplus 总盈余 I]}>|  
aggregate total 整体总额 R UTnc  
aggregate value 总值;合计价值 m W`oq  
aggregated basis 合计基准 s* j fMY  
aggregated net chargeable income 合计应课税入息实额 bb=uF1  
aggregation 合并计算;合计;总和 {b!7 .Cd=  
aggregation of incomes of husband and wife 夫妇入息合并计算 s.jO<{  
aggregation of property 财产的总和 DHfB@/q#  
agio 差价;贴水 0&fl#]oCE  
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》 'qv;sB.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R21~Q:b !  
《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》 q9}m!*8e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment CHaE;olo  
《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》 q'(z #h,cv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I+,SZ]n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^lO76Dz~a  
agreement for a settlement 授产协议 XrN- 2HTV  
agreement for assignment 转让协议 b7h+?!H]R  
agreement for sale 售卖协议;买卖协议 Ttv9" z  
agreement for sale and purchase 买卖协议 S]2 {ZDP  
agreement for the payment of interest 支付利息协议 &$ p[  
agreement for the repayment of money 还款协议 -p# ,5}  
agreement of reinsurance 再保险协议 =l`OHTg  
Agricultural Bank of China 中国农业银行 O]nT>;PXX  
air passenger departure tax 飞机乘客离境税 x,Y 5U+]E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^b53}f8H  
airport tax 机场税 kR6A3?[  
alcohol duty 酒精税 F=&;Y@t  
alienation 让与;让渡;转让 Gq]d:-7l  
alimony 生活费;赡养费 ; Zq/eiB  
All Ordinaries Index [AOI] 所有普通股指数 d bO#  
all risks 全险;综合险 MD'>jO;n  
All Sales Record for Stock Market 《股票市场成交报告》 W (& 6  
Allied Capital Resources Limited 新联财务有限公司 |Cf mcz(56  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C{Blqf3V0  
allocation letter 拨款信件 G :4;y7  
allocation of fund 分配款项;预留款项 (K!4Kp^m  
allocation of profit 利润分配;溢利分配 v*P[W_.  
allocation warrant 拨款令 !A[S6-18%-  
allotment 分配;配股 v.`+I-\.z)  
allotment notice 股份配售通知;配股通知 %ejeyc  
allotment of shares 股份分配 #%cR%Z  
allowable 可获宽免;免税的 exphe+b  
allowable business loss 可扣除的营业亏损 K}2Npo FS  
allowable expenses 可扣税的支出 n>llSK  
allowance 免税额;津贴;备抵;准备金 aJ2H.E  
allowance for debts 债项的免税额 (2%>jg0M  
allowance for depreciation by wear and tear 耗损折旧免税额 BLW]|p|1:  
allowance for funeral expenses 殡殓费的免税额 t:9 ZCu ay  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 37K U~9-A  
allowance for repairs and outgoings 修葺及支出方面的免税额 3'@&c?F ye  
allowance to debtor 给债务人的津贴 X')S;KW  
alteration of capital 资本更改 rv?!y8\  
alternate trustee 候补受托人 ^/{4'\p  
amalgamation 合并  ^Fp=y,D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BkT-m'I?  
ambit of charges 征税范围;收费范围 *8206[y  
amended valuation 经修订的估值 A\C'dZ <N  
American Commodities Exchange 美国商品交易所 5&qY3@I7l  
American Express Bank Limited 美国运通银行 tw86:kYEz  
American Stock Exchange 美国证券交易所 T?e9eYwS  
amortization 摊销 Ma_=-cD  
amount due from banks 存放银行同业的款项 6EP~F8Kd  
amount due from banks abroad 存放海外银行同业的款项 > Z++^YVE  
amount due from holding companies 控股公司欠款 ._ih$=   
amount due from local banks 存放本港银行同业的款项 ^;64!BaK  
amount due to banks 银行同业的存款 Jy`G]]?  
amount due to banks abroad 海外银行同业的存款 k.{G&]r{  
amount due to holding companies 控股公司存款 LT(?#)D  
amount due to local banks 本港银行同业的存款 u#VweXyU  
amount due to outport banks 外埠银行同业的存款 tGqQJT#mr7  
amount for note issue 发行纸币的款额 .~22^k  
amount of bond 担保契据的款额 2*YP"Ryh  
amount of consideration 代价款额 O3&|}:<  
amount of contribution 供款数额 c 85O_J  
amount of indebtedness 负债款额 r8+*|$K  
amount of principal of the loan 贷款本金额 _r7=&oL.Q  
amount of rates chargeable 应征差饷数额 :o<N!*pT  
amount of share capital 股本额 x cnt?%%M  
amount of sums assured 承保款额 1)gv%_  
amount of variation 变动幅度 W60Q3  
amount of vote 拨款数额 H-m`Dh5{  
amount payable 应付款额 #!Ze\fOC  
amount receivable 应收款额 `%%?zgY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {\luieG  
analysis 分析 QglYU  
ancillary risk 附属风险 ny~W]1  
annual account 周年帐目;周年帐目报表;年度决算;年结 F\Y,JUn[G  
annual accounting date 年结日期 =E; #OZO  
annual allowance 每年免税额;年积金;年度津贴;年津 -P*xyI  
annual balance 年度余额 ,NDxFy;d  
annual disposable income 每年可动用收入 0tSA|->(  
annual estimates 周年预算 RAdvIIQp:  
annual fee 年费 $Llv p bl  
annual general meeting 周年大会 SUo^c1)G  
annual growth rate 年增率;每年增长率 )I?RMR  
annual long-term supplement 长期个案每年补助金 a2[ 8wv1  
annual pensionable emolument 可供计算退休金的年薪 U* 4{"  
annual report 年报 u8xk]:%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %OuX`w=  
annual return 周年报表;周年申报表;每年报税表格 5UPPk$8 `  
Annual Return Rules 《周年报表规则》 2h5tBEOX.s  
annual review of consumer prices 每年消费物价回顾 `)LIVi"(D  
annual roll-forward basis 逐年延展方式 5nY9Ls(e  
annual salary 年薪 l~4_s/  
annual statement 年度报表;年度决算表 _qEWu Do  
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 8>2&h  
annuitant 年金受益人 zU=YNrn  
annuity 年金 Jm%mm SYK  
annuity contract 年金合约 )K8P+zn~  
annuity on human life 人寿年金 }FHw" {my  
antecedent debt 先前的债项 uSH> $;a  
ante-dated cheque 倒填日期支票 aX:#'eDB  
anticipated expenditure 预期开支 i1tVdbC]  
anticipated net profit 预期纯利 u mqLKf=x!  
anticipated revenue 预期收入 >7"$}5d  
anti-inflation measure 反通货膨胀措施 Q%+ }  
anti-inflationary stance 反通货膨胀立场 `Fz\wPd  
apparent deficit 表面赤字 ~:2&/MOP?  
apparent financial solvency 表面偿债能力 |X,$?ZDap  
apparent partner 表面合伙人 4 0p3Rv  
application for personal assessment 个人入息课税申请书 vU?b"n  
application of fund 资金应用 LG"c8Vv&)~  
application to release as liquidator and to destruct the books of accounts and documents Sb'N];  
申请免除清盘人职务及毁灭帐簿与文件 n9N#&Q"7m  
appointed actuary 委任精算师 '" ^ B&W  
appointed auditor 委任核数师;委任审计师 #4Dn@Gqh.Y  
appointed trustee 委任的受托人 #Tup]czO  
appointer 委任人 2f`WDL  
apportioned pro rata 按比例分摊 jB5>y&+  
apportionment 分配;分摊 @TdQZZ}G\x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )!'Fa_$ e  
apportionment formula 分摊方程式 V h Z=,m  
apportionment of estate duty 遗产税的分摊 x-w`KFS  
appraisal 估价;评估 cBg,k[,  
appreciable growth 可观增长 TP{>O%b  
appreciable impact 显着影响 C}n[?R  
appreciable increase 可观增长 "PZYgl  
appreciation 增值;升值 x{=[w`  
appreciation against other currencies 相对其他货币升值 T@%;0Ro~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GS$ZvO  
appreciation tax 增值税 ox!|)^`$_  
appropriation 拨款;拨用;拨付 P%.`c?olbs  
appropriation account 拨款帐目 3'?h;`v\Lo  
Appropriation Bill 拨款法案 N$N;Sw  
appropriation-in-aid system 补助拨款办法 NvQY7C  
approved assets 核准资产 fR+Ov8PCq  
approved basket stock 认可一篮子证券 qf_h b  
approved budget 核准预算 "z^BKb5  
approved charitable donation 认可慈善捐款 V}vl2o  
approved charitable institution 认可慈善机构 4w;r l(s  
approved currency 核准货币;认可货币 } l:mN  
approved estimates 核准预算 54`bE$:+  
approved estimates of expenditure 核准开支预算 9\AEyaJFZ  
approved overseas insurer 核准海外保险人 @ChN_gd3!  
approved overseas trust company 核准海外信托公司 Ymwx (Pm  
approved pooled investment fund 核准汇集投资基金 r24\DvS  
approved provident fund scheme 认可公积金计划 bs<WH`P  
approved provision 核准拨款 P@gu~!  
approved redeemable share 核准可赎回股份 K*([9VZ  
approved regional stock 认可地区性证券 EpFIKV!  
approved retirement scheme 认可退休金计划 XD_P\z  
approved subordinated loan 核准附属贷款 g\ 8#:@at  
arbitrage 套戥;套汇;套利 1TK #eU  
arbitrageur 套戥者;套汇者 kGB#2J  
arbitrary amount 临时款项 b5iIV1g  
arrangement 措施;安排;协定 &LCUoTzj  
arrears 欠款 XA&tTpfJE  
arrears of pay 欠付薪酬 M!xm1-,[  
arrears of revenue 逾期未收税款;逾期未收的帐项 o1fyNzq<  
articles of association 组织章程;组织细则;组织章程细则 q#mFN/.(+  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 lU&`r:1>_  
ascertainment of profit 确定利润 M9uH&CD6U  
"Asia Clear" “亚洲结算系统” fl pXVtsQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zPX=MfF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;a!h.8UJPI  
Asian Development Fund [ADF] 亚洲发展基金 Y(#d8o}}#  
Asian dollar bond 亚洲美元债券 n.Ur-ot  
Asian dollar market 亚洲美元市场 USnD7I/b  
Asian dollar rate 亚洲美元利率 *@\?}cX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NPB,q& Th  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pO-s@"j]  
asked price 沽盘;喊价;索价;卖方报价 9E->;0-  
assessable income 应评税入息 6nY )D6$JG  
assessable loss 应评税亏损 X]+(c_i:hC  
assessable profit 应评税利润 HKEop  
assessable value 应评税值 Q7 0**qm  
assessed profit 估定利润 4e(9@OLP  
assessed value 经评估价值 g6[/F-3Qlf  
assessment 评税;评定;估价;评税单 5CH-:|(;=  
assessment number 评税编号;估价编号 oP|pOs\$p  
assessment of additional tax 补加税评税 giPhW>  
assessment of performance 业绩评估;实绩评价 D]G'R5H  
Assessor 评税主任 ?c=R"Yg$  
asset price bubbles 资产价格泡沫 + e5  
asset-backed securities 具资产保证的证券 ]AFM Y<mB  
assets accretion 资产增值 u>3&.t@hU1  
assets and liabilities 资产与负债 Ru  vG1"  
assets betterment statement 资产递增表;资产改进表 M f%^\g.}  
assets lending 实物放款;有抵押贷款 .(MbP  
assets of the company passing on the death 死者去世时转移的公司资产 vUo.BA#;.b  
assets pledged as security for liabilities 用作负债抵押的资产 v2Qc}o  
assets portfolio 资产投资组合 a.Rp#}f  
assets price 资产价格 1,%#O;ya  
assets quality 资产质素 ^H\-3/si*  
assets realization 资产变现 aowPji$H  
assets refinancing arrangement 资产再集资安排 W[1f]w3  
assets securitization 资产证券化 SBN_>;$c5}  
assets situated outside Hong Kong 在香港以外地方的资产 f}9PEpa,Z  
assets stripping 削减资产;拆卖资产 H/^TXqQ8  
assets value 资产值 lH,]ZA./  
assignee 承让人 +AgkPMy  
assignment 转让;转让书;转让契 @??c<]9F  
assignment of interest 权益转让 }0Kqy;  
assignment of letters patent and trade mark 专利证书及商标转让 U'h[ {ek  
assignment of property 物业转让;物业转让书 )L(d$N=Bd  
assignment right 转让权 vs'L1$L'c  
assignor 转让人 SSL%$:l@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 b68G&z>   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ye\*b? 6  
associate member 附属会员 {g!exbVf  
associated body corporate 相联法人团体 _Pfx_+  
associated company 相联公司;联属公司 #v~S",*.f  
associated corporation 相联法团 l_YdIUl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?*z( 1!  
公认会计师公会〔英国〕 mP5d!+[8  
Association of Futures Exchange Brokers 香港期货经纪协会 Ch \ed|u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {'c%#\  
association of underwriters 承保人组织 }VGI Y>v  
assumption of control 接管 vS J<  
assurance 担保;保险;转易;转易书 Z68Wf5@to&  
assurance of interest 权益的转易 9 .&Or4>  
at 19XX price 按一九XX年价格计算 :,}:c%-^"  
at a discount 按赔价计算;按贴水价格计算;打折扣 1EAVMJ  
at a premium 按溢价计算;按升水价格计算 jy__Y=1}  
at call 通知付款;按通知 @E"+qPp.3  
at constant market price 按固定市价计算  +,F= -  
at constant price 按固定价格计算 ax{-Qi7z-+  
at cost 按成本计算 lU50.7<08  
at current market price 按当时市价计算;按现时市价计算 KWigMh\r  
at current price 按当时价格计算;按现时价格计算 Z#TgFQ3u  
at factor cost 按要素成本计算;按生产要素成本计算 N?mY|x\}wK  
at money-of-the-day price 按付款当日价格计算 c&Su d, &  
at or better 按指定或较佳价位〔买卖指令〕 =:n[{/O=  
at par 按面值计算;平价 Kz3h]/A.  
at sight 见票即付 j]F#p R}p  
at the close 按收市盘 s:jL/%+COZ  
at the opening 按开市盘 ;FgEE%  
attestation 见证;见证条款 [Tb3z:UUvf  
at-the-money option 平价期权 tEWj}rX   
attorney 受权人;受托代表人 N5w]2xz!  
attornment 新拥有人承认书 dl7p1Cr  
attributable profit 可归属利润 *F8 uu.  
attributable share value 可归属股份价值 C!/8e (!N  
Auckland Stock Exchange 奥克兰证券交易所 `i>B|g-  
auction 拍卖 Z_OqXo=  
auctioneer 拍卖商 wkZ2Y-#='  
audit 审计;核数 1z};"A  
Audit Commission 审计署 WJFTy+bD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A]SB c2   
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〕 !7Nz W7j  
audit review 帐目审查 xBI"{nGoN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 E~Up\f  
audited account 审计帐目;经审计的帐目 aIt 0;D  
audited annual account 经审计的周年帐目 fssL'DD  
audited balance sheet 经审计的资产负债表 4KSP81}/\  
auditor 核数师;核数主任;审计师 I|3v&E 1  
auditor's certificate 核数师证明书;审计师证明书 T\e)Czz2-  
auditor's report 核数师报告;审计师报告 / =Uv  
Aussie bond 澳元债券 "$:y03V  
austerity budget 紧缩预算 h'YcNkM 2>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Aya;ycsgE  
Australia All Ordinaries Index 澳洲所有普通股票指数 /hEGk~  
Australian Dollar [AUD] 澳元 $hE'b9qx  
Australian Options Market 澳大利亚期权市场 H;7H6fyZ  
Australian Securities Commission 澳洲证券事务监察委员会 {R{%Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 : .w'gU_  
Australian Stock Exchange 澳大利亚证券交易所 ]kplb0`  
Austrian Schilling [ATS] 奥地利先令 4;c_%=cU  
authentication 认证;鉴证 S5pP"&I[  
authority to purchase 委托购买证;委购书 7quwc'!  
authorization 认可;核准;授权;授权书 r+#V{oE_  
authorization by direction 指示授权 {}_Oo%IVGK  
authorization by instruction 指令授权 n,Mw# r?y  
authorization by warrant 令状授权 @%@^5  
authorization of unit trust 单位信托的认可 _]r)6RT  
authorized agent 指定代理人 wgR@M[]o;  
authorized capital 法定资本 bd 1J#V]  
authorized clerk 出市员 qP^0($  
authorized dealer 认可交易商 @ H`QLm  
authorized financial institution 认可财务机构 'a{5}8+8  
authorized fund 认可基金 |xgCV@  
authorized fund house 获授权的基金公司;认可基金公司 8H`l"  
authorized institution 认可机构 j&G~;(DY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l;VGJMPi  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (b 2^d  
authorized insurer 获授权保险人;获认可承保人 pu)9"Ad[ G  
authorized investment 特准投资项目 BK\~I  
authorized person 获授权人 "$"mWF-  
authorized representative 获授权代表 -JO46 #m  
authorized share capital 法定股本 o(SJuZC/U  
automated quotation system 自动报价系统 Z-p^3t'{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &$z1Hz+l  
自动交易系统〔香港期货交易所有限公司〕 cp?P@-  
automatic adjustment mechanism 自动调整机制 z?_}+  
automatic adjustment system 自动调整系统 0_zSQn9c  
Automatic Clearing House 自动票据交换所 AA& dZjz  
automatic exchange rates accumulation system 自动化汇率累集系统 MLIQ 8=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 TtjSLkF  
automatic teller machine [ATM] 自动柜员机 eWk2YP!  
autopay 自动转帐 zt?w n* _  
available assets 可用资产 o-CJdOS  
available fiscal reserve 现存财政储备 leYmV FE  
available profit 可用利润 nT .2jk+  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 'nDT.i  
average 平均;平均数;海损 I/-w65J]  
average basic salary 平均基本薪金 oJu4vGy0  
average consumer expenditure 平均消费开支;一般消费开支 r~Ubgd ]U  
average cost 平均成本 rMFZ#38d  
average cost of land production 增辟土地平均成本 Y(yJ|y&  
average daily turnover 平均每日成交额 +4p ;4/=  
average daily wage rate 平均每日工资率 U)%u`C0  
average expenditure pattern 平均开支模式 Jsnmn$C  
average growth rate 平均增长率 ,Y5 4(>>%  
average net fixed assets 固定资产平均净值 #<>E+r+  
average of relatives 相对价格平均数 zr9Pm6Rl  
average price 平均价格 ,H(vD,54g  
average propensity to consume 平均消费倾向;一般消费倾向 n2hsG.4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ]{U*+K%,J  
average rate 平均率 g(r'Y#U  
average revenue 平均收入;平均收益 :Du{8rV  
average stock 平均库存;平均存货 u]-El}*[  
average yearly rent 平均年租 K~%5iVO~\  
avoidance of double taxation 避免双重课税 U"kK]Stk<  
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 Y tj>U  
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