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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: jo|q,t  
A share A股;甲类股份 7 IHD?pnZ  
abatement of tax 减税;减扣免税额 NSgHO`gU8  
ABN AMRO Bank N.V. 荷兰银行 ( Lu.^  
above-the-line expenditure 线上项目支出;经常预算支出 >C-_Zv<!T\  
above-the-line receipt 线上项目收入;经常预算收入 c==Oio("  
ABSA Asia Limited 南非联合亚洲有限公司 *3ne(c  
absolute change 绝对数值变更 L|2COX  
absolute expenditure 实际开支 dikWk  
absolute guideline figure 绝对准则数字 dq8 /^1P  
absolute interest 绝对权益 p;7 4 +q  
absolute order of discharge 绝对破产解除令 kR6 t .  
absolute profit margin 绝对利润幅度 v\Wm[Ld  
absolute value 实值;绝对值 j^ _I{  
absolutely vested interest 绝对既得权益 3N bn|_`(  
absorbed cost 已吸收成本;已分摊成本 !Q(xOc9>Ug  
absorption 吸收;分摊;合并 } g*-Ty  
absorption rate 吸收率;摊配率;分摊率 @*uX[)  
ACB Finance Limited 亚洲商业财务有限公司 pNqf2CnnT  
acceptable form of reciprocity 合理的互惠条件  ft'iv  
acceptable rate 适当利率;适当汇率 ,SyUr/D  
acceptance agreement 承兑协议 !U#++Zig%  
acceptance for honour 参加承兑 x7@WWFF>  
acceptor 承兑人;接受人;受票人 r~}}o o4K  
acceptor for honour 参加承兑人 ) *A,L%  
accident insurance 意外保险 '<0q"juXE  
Accident Insurance Association of Hong Kong 香港意外保险公会  q%k+x)  
accident insurance scheme 意外保险计划 )a^Yor)o"  
accident year basis 意外年度基准 uTU4Fn\$L  
accommodation 通融;贷款 @*DIB+K  
accommodation bill 通融票据;空头票据 p-pw*wH0  
accommodation party 汇票代发人 -/-6Td1JY>  
account balance 帐户余额;帐户结余 // }8HY)>  
account book 帐簿 4v|/+J6G  
account collected in advance 预收款项 :xw3b)KS  
account current book 往来帐簿 I:e2sE ":  
account of after-acquired property 事后取得的财产报告 f)zg&Ib  
account of defaulter 拖欠帐目 F3Y>hs):7  
account payable 应付帐款 @"I#b99  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 BY0|exW  
account receivable 应收帐款 YSV,q@I&1  
account receivable report 应收帐款报表 ?&"^\p  
account statement 结单;帐单;会计财务报表 } x.)gW  
account title 帐户名称;会计科目 5|R2cc|"9  
accountant's report 会计师报告 q`aY.dD=O  
Accountant's Report Rules 会计师报告规则 y@M}T{,/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3\KII9  
Accounting Arrangements 《会计安排》 <c ovApx  
accounting basis 会计基础 ~}5Ml_J$,l  
accounting by Official Receiver 破产管理署署长呈交的帐目 30_un  
Accounting Circular 《会计通告》 u3wC}Zo  
accounting class 会计类别 ;-?ZI$  
accounting date 记帐日期;会计结算日期 {}pqxouE  
accounting for money 款项核算 kppRQ Q*[  
Accounting Officer 会计主任 +?iM$}8!U  
accounting period 会计报告期;会计期 <s-@!8*(  
accounting policy 会计政策;会计方针 ?*'$(}r3  
accounting practice 会计惯例 ,8I AhQa  
accounting principle 会计准则 qP"JNswI_  
accounting record 会计记录 X[Ek'=}  
accounting report 会计报告 =4e=wAO(i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p{a]pG+3  
Accounting Society of China 中国会计学会 Ys$YI{  
accounting statement 会计报表 v1C.\fL  
accounting system 会计制度;会计系统 Tq84Fn!HJ>  
accounting transaction 会计事项;帐务交易 T'M66kg  
accounting treatment 会计处理 _g 4 /%  
accounting year 会计年度 (L5'rNk  
accretion 增值;添加 eFSC^  
accrual 应计项目;应累算数目 AD@PNM  
accrual basis 应计制;权责发生制 u 7"VeTz  
accrual basis accounting 应计制会计;权责发生制会计 Tj=dL  
accrue 应累算;应计 _GO+fB/Q1  
accrued benefit 应累算利益 u`pROd/ R5  
accrued charges 应计费用 {(OIu]:  
accrued cumulative preference share dividend 应累算的累积优先股股息 e5ru:#P.p  
accrued expenses 应累算费用 *>'2$me=  
accrued interest payable 应付利息;应计未付利息 cHL]y0>  
accrued interest receivable 应收利息;应计未收利息 hRr1#'&  
accrued right 累算权益 Y_@"v#,  
accruing profit 应累算的利润 A$~xG(  
accumulated fiscal reserve 累积财政储备 jRG\C=&(x  
accumulated profit 累积利润;滚存溢利 $W$# CTM  
accumulated reserve 累积储备 ZB[(Tv1  
accumulation of surplus income 累积收益盈余 T@|l@xm~L  
acquired assets 既得资产 ;:Z=%R$wJ  
acquisition 收购;购置;取得 ^ L ^F=qx  
acquisition cost 购置成本 P;[Y42\z|  
acquisition expenses 购置费用 Blbq3y+Sq  
acquisition of 100% interest 收购全部股权 ]1?=jlUl  
acquisition of control 取得控制权 _~[?> cF%  
acquisition of fixed assets 购置固定资产 JT|u;Z*n  
acquisition of shell “买壳” ?{: D,{+  
acquisition price 收购价 HRV*x!|I  
act of God 天灾 Yu^H*b  
acting partner 执事合伙人 _IL2-c8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 p08kZ  
active partner 积极参与的合伙人 ^%8qKC`Tt  
active trading 交投活跃 y-#  
actual circulation 实际流通 "XNu-_$N<a  
actual cost 实际成本 =#(0)p $EC  
actual expenditure 实际开支;实际支出 i~)N QmH<  
actual income 实际入息;实际收入;实际收益 Px?Ao0)Z,  
actual market 现货市场 'qV3O+@MF  
actual price 现货价;实际价格 HmExfW  
actual profit 实际利润 A/"}Y1#qX\  
actual quotation 实盘;实际价位;实际报价 -~][0PVL9  
actual year basis 按实际年度计算 NQC3!=pQ}Y  
actuals 实货 ZCQ< %f  
actuarial investigation 精算调查 l>~`;W  
actuarial principle 精算原则 RxZm/:yuJ.  
actuarial report 精算师报告 Taf n:Nw}  
Actuarial Society of Hong Kong 香港精算学会 >`89N'lZBm  
actuarial valuation 精算师估值 MCeu0e^)  
actuary 精算师 @8nLQh^  
ad referendum agreement 暂定协议;有待覆核的协定 qWO]s=V!  
ad valorem duty 从价税;按值征税 wn+j39y?ZY  
ad valorem duty system 从价税制 j/9WOIfa  
ad valorem fee 从价费 \2Og>{"U  
ad valorem tariff 从价关税 Xlv#=@;O]  
additional allowance 额外免税额 -\kXH"%  
additional amount for unexpired risk 未过期风险的额外款额 a jQqj.  
additional assessable profit 补加应评税利润 efjO8J[uk-  
additional assessment 补加评税 EqnpMHF  
additional commitment 额外承担 {/d4PI7)tK  
additional commitment vote 额外承担拨款 {7?9jEj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7]|zkjgI  
additional dependent parent allowance 供养父母额外免税额 l(%k6  
additional provision 额外拨款 gF[6c`-s  
additional stamp duty 附加印花税 M!gBmQZ1  
additional tax 补加税罚款;补加税款 mz\NFC<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R-pH Quu3  
adjudged bankrupt 被裁定破产 gg-};0P-  
adjudicated bankrupt 裁定破产人 mX&xn2}qZ"  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 h2wN<dJCM  
adjudication of bankruptcy 裁定破产;宣告破产 JI"/N`-?;b  
adjudication of insolvency 裁定无力偿还债务 r<*O  
adjusted actual 经调整的实数;调整后的实数 l"J*)P  
adjusted current assets 经调整的流动资产;调整后的流动资产 6F`qi:a+  
adjusted figure 经调整的数字;调整后的数额 #JA}LA"l  
adjusted liabilities 经调整的负债;调整后的负债 pe()f/Jx(  
adjusted loss 经调整的亏损;调整后的亏损 2{ o0@  
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 [ -ISR7D  
adjusted profit 经调整的利润;调整后的利润 |2)Sd[ q  
adjusted surplus 经调整的盈余额;调整后的盈余额 dEASvD'  
adjusted value 经调整的价值;调整后的价值 lC#RNjDp/~  
adjustment 调整;修订;理算〔保险〕 G02ox5X  
adjustment centre 调剂中心 e?V,fzg  
adjustment lag 调整过程的时间差距;调整时差 ~G>jw"r  
adjustment mechanism 调整机制 TbLe6x  
adjustment of loss 亏损调整 vv+D*e&<  
adjustment process 调整过程;调整程序 *hVb5CS  
adjustment range 调整幅度 BeK2;[5C  
administered exchange rate 受管制汇率 Ge~q3"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k-"<{V  
administration expenses 行政费用 ]9jZndgC  
administration fee 手续费;行政费 __!m*!sd  
administration in bankruptcy 破产管理 Y@Y`gF6F  
administration order 遗产管理令 $$JIBf8  
administrator 管理人;遗产管理人 ll^DY hx}  
administrator of the estate 遗产管理人 XHxz @_rw  
admission of debt 债项承认书 90~*dNk  
admission of proof 接纳债权证明 -~ 0] 7Cpl  
advance 放贷款项;垫付款项;预支款项;预付款项 {6'*Phw  
advance account 暂支帐目;预付款帐户 <cYp~e%xIw  
advance compensation 预付补偿金 *z0K%@M  
advance from shareholder 股东垫款 D(Qa>B"1  
advance pending reimbursement 预支以待日后付还 W57&\PXYn  
advanced economy 先进经济体系 TPHYz>D]  
advancement 预付;预付财产 |olNA*4  
advances warrant 垫款令 !!FR[NK  
advancing 贷出 .o}%~g<d  
adverse balance 逆差 S'o ]=&  
adverse exchange 逆汇 .Y1bY: =  
advertisement addressed to shareholders 在报章刊登的致股东通告 2FGx _ Y  
advice for collection 托收通知书 2MuO*.9D  
advice of drawing 提款通知书;汇票通知书 ga-{!$b*  
advice of payment 付款通知 tBseqS3<  
Advisory Committee [Securities and Futures Commission] a/~29gW8E\  
谘询委员会〔证券及期货事务监察委员会〕  ="\*h(  
Advisory Committee on Diversification 经济多元化谘询委员会 Gn59 yG!4  
affidavit 誓章;遗产申报誓章 CtM'L   
affidavit of no receipt 述明无收款的誓章 w NH9WG  
affiliate 联号;联营公司;附属公司 gN?0m4[$i  
affiliated company 附属公司;联号;联营公司 B7 HQR{t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >uTPjR[  
affordability 负担能力 [Tb\woU  
African Development Bank [AfDB] 非洲开发银行 3jF|Ic  
after-acquired property 事后取得的财产 -#aZF2z   
after-hours dealing 市后交易 &]< 3 ~6n  
after-tax profit 税后盈利;税后利润;税后溢利 O)uOUB  
agency agreement 代理协议 EJLQ&oH[  
agency expenses 代理机构的开支 vU!8`x)  
agency fee 代理费 :.$"kXm^  
Agency Law 《代理法》 _gW{gLYyJ  
agent 代理人;承销人 )lh8 k {  
agent of company 公司代理人 gg[ 9u-  
agent's fee 代理人费;经纪费 $n-Af0tK  
aggregate 总计;总数;总体数字 >,"sHm}l%  
aggregate amount 总款额;总额 *| YU]b;W  
aggregate assets and liabilities 总体资产与负债 Jx$iwu  
aggregate at constant price 按固定价格计算的总体数字 B'}"AC"  
aggregate demand 总需求 +8AvTSgX%  
aggregate gross position 总持仓量 )TU<:V  
aggregate limit 总限额 ; 0ko@ \Lq  
aggregate of salaries tax 合计薪俸税 %/T7Z; d  
aggregate performance 总体表现;总体业绩 oG_C?(7>  
aggregate supply 总体供应 QU T"z'  
aggregate surplus 总盈余 O*G1 QX  
aggregate total 整体总额 l~J*' m2  
aggregate value 总值;合计价值 Hx %$ X  
aggregated basis 合计基准 ?TpUf  
aggregated net chargeable income 合计应课税入息实额 /p)F>WR  
aggregation 合并计算;合计;总和 Zu21L3  
aggregation of incomes of husband and wife 夫妇入息合并计算 s+,&|;Q  
aggregation of property 财产的总和 J 02^i5l  
agio 差价;贴水 #. ct5  
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》 }ptMjT{9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .!RavEg+  
《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》 `~h4D(n`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,l HLH  
《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》 {)@D`{$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m`6VKp{YD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [i7YVwG4  
agreement for a settlement 授产协议 uWjU OJEe  
agreement for assignment 转让协议  s;Y<BD  
agreement for sale 售卖协议;买卖协议 ^.go O]  
agreement for sale and purchase 买卖协议 Izo!rC  
agreement for the payment of interest 支付利息协议 %NajFjBI  
agreement for the repayment of money 还款协议 nt ,7u(  
agreement of reinsurance 再保险协议 *1^$.Q&  
Agricultural Bank of China 中国农业银行 cp6WMHLj   
air passenger departure tax 飞机乘客离境税 >72JV; W]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 30Drrno7Io  
airport tax 机场税 dE5D3ze  
alcohol duty 酒精税 >xg5z  
alienation 让与;让渡;转让 uzBz}<M=  
alimony 生活费;赡养费 ?j{C*|yHO  
All Ordinaries Index [AOI] 所有普通股指数 OBOwz4<  
all risks 全险;综合险 T_;]fPajjD  
All Sales Record for Stock Market 《股票市场成交报告》 WeMAe w/d  
Allied Capital Resources Limited 新联财务有限公司 R7?29?$7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |`O7nOM  
allocation letter 拨款信件 `rb>K  
allocation of fund 分配款项;预留款项 4(cJ^]wb^  
allocation of profit 利润分配;溢利分配 g "hJ{{<  
allocation warrant 拨款令 vl:J40Kfn  
allotment 分配;配股 s8<gK.atl  
allotment notice 股份配售通知;配股通知 4w$_ ]ke  
allotment of shares 股份分配 (\,BxvhG=  
allowable 可获宽免;免税的 osH Cg  
allowable business loss 可扣除的营业亏损 9}P"^N  
allowable expenses 可扣税的支出 Gy"%R-j7  
allowance 免税额;津贴;备抵;准备金 3l4NC03I&  
allowance for debts 债项的免税额 Tum_aI  
allowance for depreciation by wear and tear 耗损折旧免税额 g|%L"-%gJ  
allowance for funeral expenses 殡殓费的免税额 C#Bz >2;#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |< qs  
allowance for repairs and outgoings 修葺及支出方面的免税额 +dW|^I{H}  
allowance to debtor 给债务人的津贴 "y;bsZBd"  
alteration of capital 资本更改 F{m{d?:OA  
alternate trustee 候补受托人 1|| +6bRP  
amalgamation 合并 z[nS$]u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0g=`DSC<(  
ambit of charges 征税范围;收费范围 "Fnq>iR-  
amended valuation 经修订的估值 }|wv]U~  
American Commodities Exchange 美国商品交易所 : c.JhE3D  
American Express Bank Limited 美国运通银行 q%/uQT?  
American Stock Exchange 美国证券交易所 oxz{ ejd{  
amortization 摊销 kc$)^E7  
amount due from banks 存放银行同业的款项 +wO#'D  
amount due from banks abroad 存放海外银行同业的款项 pyZ9OA!PD  
amount due from holding companies 控股公司欠款 ~DF:lqwWP  
amount due from local banks 存放本港银行同业的款项 TNwK da+  
amount due to banks 银行同业的存款 p(JlvJjo  
amount due to banks abroad 海外银行同业的存款 c EnkU]  
amount due to holding companies 控股公司存款 <a^Oj LLU  
amount due to local banks 本港银行同业的存款 BR5BJX  
amount due to outport banks 外埠银行同业的存款 LT@OWH  
amount for note issue 发行纸币的款额 1X1 N tS @  
amount of bond 担保契据的款额 Pm{*.AW1  
amount of consideration 代价款额 uJU*")\V  
amount of contribution 供款数额 1wj:aD?g  
amount of indebtedness 负债款额 kv{}C)kt3  
amount of principal of the loan 贷款本金额 FMw&(  
amount of rates chargeable 应征差饷数额 3=0E!e  
amount of share capital 股本额 K^l:MxO-X  
amount of sums assured 承保款额 Ms^dRe)  
amount of variation 变动幅度 mpw~hW0-  
amount of vote 拨款数额 ZWUP^V  
amount payable 应付款额 ^jE8+h  
amount receivable 应收款额 W"q@Qa`Bm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^K(^I*q  
analysis 分析 4Xj4|Rw%  
ancillary risk 附属风险 pB:$lS  
annual account 周年帐目;周年帐目报表;年度决算;年结 e [h8}F  
annual accounting date 年结日期 UUe#{6Jx_  
annual allowance 每年免税额;年积金;年度津贴;年津 $md%x mQ[  
annual balance 年度余额 c=O,;lWFqm  
annual disposable income 每年可动用收入 w'Tq3-%V  
annual estimates 周年预算 -~{c u47_  
annual fee 年费 K2)!h.W  
annual general meeting 周年大会 iBg3mc@OO  
annual growth rate 年增率;每年增长率 b7`D|7D  
annual long-term supplement 长期个案每年补助金 u{<"NR h  
annual pensionable emolument 可供计算退休金的年薪 |*5 =_vF  
annual report 年报 OhZgcUqQ8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u+m,b76  
annual return 周年报表;周年申报表;每年报税表格 NpP')m!`}  
Annual Return Rules 《周年报表规则》 <UP m=Hb  
annual review of consumer prices 每年消费物价回顾 YZf6|  
annual roll-forward basis 逐年延展方式 A7_4 .VH  
annual salary 年薪 Sjj>#}U  
annual statement 年度报表;年度决算表 =8Jfgq9E  
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 M~e0lg8  
annuitant 年金受益人 k%c{ETdE  
annuity 年金 dUrElXbXd  
annuity contract 年金合约 ||7x;2e  
annuity on human life 人寿年金 LW6ZAETyL  
antecedent debt 先前的债项 VosZJv=  
ante-dated cheque 倒填日期支票 f|7\DeY9U  
anticipated expenditure 预期开支 #N(= 3Cj  
anticipated net profit 预期纯利 9m2, qr|  
anticipated revenue 预期收入 M9\#Aq&\i  
anti-inflation measure 反通货膨胀措施 }|OaL*|u  
anti-inflationary stance 反通货膨胀立场 >SF Uy\3  
apparent deficit 表面赤字 =ac_,]z  
apparent financial solvency 表面偿债能力 tC?=E#3 V  
apparent partner 表面合伙人 n: ui  
application for personal assessment 个人入息课税申请书 N?Q+ >  
application of fund 资金应用 MM_k ]-7  
application to release as liquidator and to destruct the books of accounts and documents ))kF<A_MK  
申请免除清盘人职务及毁灭帐簿与文件 z G }?  
appointed actuary 委任精算师 ;ea] $9  
appointed auditor 委任核数师;委任审计师 z;f2*F  
appointed trustee 委任的受托人 8`>h}Q$  
appointer 委任人 5zJj]A  
apportioned pro rata 按比例分摊 ^FmU_Q0  
apportionment 分配;分摊 >eQr<-8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^ |~ml Y@w  
apportionment formula 分摊方程式 H<hVTc{K  
apportionment of estate duty 遗产税的分摊 h0--B]f@  
appraisal 估价;评估 @}p2aV59  
appreciable growth 可观增长 (tah]Bx  
appreciable impact 显着影响 w27KI]%(  
appreciable increase 可观增长 }U~6^2 .,  
appreciation 增值;升值 wcSyw2D  
appreciation against other currencies 相对其他货币升值 }0#U;_;D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r`y ezbG  
appreciation tax 增值税 u-D dq~;|  
appropriation 拨款;拨用;拨付 hd\gH^wk  
appropriation account 拨款帐目 v,-{Z1N%m  
Appropriation Bill 拨款法案 G'2#9<c*  
appropriation-in-aid system 补助拨款办法 _/8FRkx  
approved assets 核准资产 :bV mgLgG  
approved basket stock 认可一篮子证券 EF7+ *Q9  
approved budget 核准预算 S1 Z2_V  
approved charitable donation 认可慈善捐款 kE>0M9EdH  
approved charitable institution 认可慈善机构 o./.Q9e7  
approved currency 核准货币;认可货币 FuG4F  
approved estimates 核准预算 6*4's5>?D  
approved estimates of expenditure 核准开支预算 }jt?|dl1  
approved overseas insurer 核准海外保险人 yzw mT  
approved overseas trust company 核准海外信托公司 ]xC#rwHUC  
approved pooled investment fund 核准汇集投资基金 Ac2(O6  
approved provident fund scheme 认可公积金计划 q5h*`7f  
approved provision 核准拨款 w{[=l6L m  
approved redeemable share 核准可赎回股份 E#J';tUQ  
approved regional stock 认可地区性证券 P./V6i<:  
approved retirement scheme 认可退休金计划 6R-&-4  
approved subordinated loan 核准附属贷款 YBYZ=,"d  
arbitrage 套戥;套汇;套利 K 8n4oz#z  
arbitrageur 套戥者;套汇者 >EL)X #e  
arbitrary amount 临时款项 hT$~ygQ  
arrangement 措施;安排;协定 qPB8O1fyU  
arrears 欠款 UDhG :  
arrears of pay 欠付薪酬 q{s(.Uq$&  
arrears of revenue 逾期未收税款;逾期未收的帐项 M;cO0UIwO  
articles of association 组织章程;组织细则;组织章程细则 0&qr  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 GoA4f3  
ascertainment of profit 确定利润 3G.5724,  
"Asia Clear" “亚洲结算系统” ~!s-o|N_\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $vHU$lZ/W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Zfk*HV#\  
Asian Development Fund [ADF] 亚洲发展基金 R1nJUOE4w^  
Asian dollar bond 亚洲美元债券 b KTcZG  
Asian dollar market 亚洲美元市场 tQZs.1=z  
Asian dollar rate 亚洲美元利率 &PkLp4mQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p raaY}}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }I 3gU  
asked price 沽盘;喊价;索价;卖方报价 G+B~Ix-  
assessable income 应评税入息 JdIlWJY  
assessable loss 应评税亏损 CTWn2tpW  
assessable profit 应评税利润 t+5E#!y  
assessable value 应评税值 mj|)nOd  
assessed profit 估定利润 j4?@(u9;j  
assessed value 经评估价值 q@b|F-  
assessment 评税;评定;估价;评税单 \V9Z #>  
assessment number 评税编号;估价编号 -.g|l\  
assessment of additional tax 补加税评税 NCxqh<  
assessment of performance 业绩评估;实绩评价 -':Y\:W  
Assessor 评税主任 Hzrtlet  
asset price bubbles 资产价格泡沫 [: xiZ  
asset-backed securities 具资产保证的证券 ~m|Mg9-  
assets accretion 资产增值 y=In?QN{6*  
assets and liabilities 资产与负债 QO"oEgB`+Z  
assets betterment statement 资产递增表;资产改进表 qB)"qFa  
assets lending 实物放款;有抵押贷款 DI!V^M[~u  
assets of the company passing on the death 死者去世时转移的公司资产 Gpm{m:$L  
assets pledged as security for liabilities 用作负债抵押的资产 USFD y  
assets portfolio 资产投资组合 )o\jJrVDf  
assets price 资产价格 'V8N  
assets quality 资产质素 +?p.?I  
assets realization 资产变现 4w#``UY)'  
assets refinancing arrangement 资产再集资安排 3 ?Y|  
assets securitization 资产证券化 XU+<?%u}z  
assets situated outside Hong Kong 在香港以外地方的资产 vG \a1H  
assets stripping 削减资产;拆卖资产 SQeRSz8bK4  
assets value 资产值 YF+n b.0.  
assignee 承让人 dw.F5?j`b  
assignment 转让;转让书;转让契 Wf{O[yL*  
assignment of interest 权益转让 V([~r,  
assignment of letters patent and trade mark 专利证书及商标转让 nXjP x@  
assignment of property 物业转让;物业转让书 gN)c  
assignment right 转让权  ;raN  
assignor 转让人 B||;'  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 .VTy[|o   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K}6dg<  
associate member 附属会员 +~xnXb1  
associated body corporate 相联法人团体 &$`yo`  
associated company 相联公司;联属公司 )lJao  
associated corporation 相联法团 ,f1q)Qf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >~K qg~  
公认会计师公会〔英国〕 @ym/27cRE  
Association of Futures Exchange Brokers 香港期货经纪协会 ^z,_+},a3T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0* /{4)r  
association of underwriters 承保人组织 BTM), w2  
assumption of control 接管 `/HUV&i"S  
assurance 担保;保险;转易;转易书 WM)-J^)BJ  
assurance of interest 权益的转易 9;?UvOI;  
at 19XX price 按一九XX年价格计算 k</%YKk  
at a discount 按赔价计算;按贴水价格计算;打折扣 s?ko?qN(  
at a premium 按溢价计算;按升水价格计算 $T :un.TM  
at call 通知付款;按通知 g;ZxvR)ZJk  
at constant market price 按固定市价计算 PMfkA!.Y  
at constant price 按固定价格计算 W>q HFoKa  
at cost 按成本计算 z,{<Nm7&F  
at current market price 按当时市价计算;按现时市价计算 Q5%#^ZdsTd  
at current price 按当时价格计算;按现时价格计算 wH~kTU2br  
at factor cost 按要素成本计算;按生产要素成本计算 3Vp# a:  
at money-of-the-day price 按付款当日价格计算 0flg=U9  
at or better 按指定或较佳价位〔买卖指令〕 >5Wlc$bc  
at par 按面值计算;平价 - Ij&  
at sight 见票即付 bFA!=uvA  
at the close 按收市盘 0oEOre3^%  
at the opening 按开市盘 P ~PIMkt  
attestation 见证;见证条款 Jvun?J m  
at-the-money option 平价期权 L28*1]\Jh  
attorney 受权人;受托代表人 8EVgoJ.  
attornment 新拥有人承认书 E9V 5$  
attributable profit 可归属利润 &YDK (&>  
attributable share value 可归属股份价值 gIA@l `"  
Auckland Stock Exchange 奥克兰证券交易所 !?^b[ nC%  
auction 拍卖 ?YeWH WM  
auctioneer 拍卖商 Z'H5,)j0R  
audit 审计;核数 <L&m4O#|  
Audit Commission 审计署  ^xPmlS;X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QJ|ap4r  
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〕 4nAa`(62  
audit review 帐目审查 LHJ":^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z@Ae$ '9H  
audited account 审计帐目;经审计的帐目 y1=N F  
audited annual account 经审计的周年帐目 Dde]I_f}  
audited balance sheet 经审计的资产负债表 oA1a/[#  
auditor 核数师;核数主任;审计师 '_b.\_s-d  
auditor's certificate 核数师证明书;审计师证明书 wCk~CkC?  
auditor's report 核数师报告;审计师报告 GJqE!I,.  
Aussie bond 澳元债券 d6i6hcQE  
austerity budget 紧缩预算 )/t?!T.[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sZ?mP;Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 JF/,K"J  
Australian Dollar [AUD] 澳元 YIR R=qpn  
Australian Options Market 澳大利亚期权市场 :$+-3_oLMQ  
Australian Securities Commission 澳洲证券事务监察委员会 zS] 8V?`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >[6{LAe~hp  
Australian Stock Exchange 澳大利亚证券交易所 zXsc1erli  
Austrian Schilling [ATS] 奥地利先令 1n\ t+F  
authentication 认证;鉴证 BPr ^D0P  
authority to purchase 委托购买证;委购书 xJ2*LM-  
authorization 认可;核准;授权;授权书 Ma| qHg  
authorization by direction 指示授权 I}2P>)K  
authorization by instruction 指令授权 )!tK[K?5  
authorization by warrant 令状授权 =vT<EW}[  
authorization of unit trust 单位信托的认可 ;E ec5w1  
authorized agent 指定代理人 @* il3h,  
authorized capital 法定资本 ~zHg[X*  
authorized clerk 出市员 @xc',I  
authorized dealer 认可交易商 :R.&`4=X  
authorized financial institution 认可财务机构 (RtueEb.~E  
authorized fund 认可基金 rWh6RYd<T  
authorized fund house 获授权的基金公司;认可基金公司 TE )gVE]  
authorized institution 认可机构 `mT$s,:h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p\{-t84n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .@-$5Jw  
authorized insurer 获授权保险人;获认可承保人 qaim6a  
authorized investment 特准投资项目 21RP=0Q:  
authorized person 获授权人 t*@z8<H  
authorized representative 获授权代表 K gN)JD>  
authorized share capital 法定股本 ps$7bN C  
automated quotation system 自动报价系统 LK"  bC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hp"L8w  
自动交易系统〔香港期货交易所有限公司〕 ^t7x84jhL  
automatic adjustment mechanism 自动调整机制 g/CxXSv@0  
automatic adjustment system 自动调整系统 5'a3huRtV  
Automatic Clearing House 自动票据交换所 b3YO!cJ  
automatic exchange rates accumulation system 自动化汇率累集系统 1 y}2+Kk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z!0]/mCE8  
automatic teller machine [ATM] 自动柜员机 lcV<MDS  
autopay 自动转帐 P,=+W(s9}  
available assets 可用资产 w:' dhr':  
available fiscal reserve 现存财政储备 Ap{}^  
available profit 可用利润 -*2Mf Mh  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 1c+]gIe  
average 平均;平均数;海损 HG'{J^t  
average basic salary 平均基本薪金 ?X?&~3iD%  
average consumer expenditure 平均消费开支;一般消费开支 {G*A.$-d  
average cost 平均成本 Vx_rc%'  
average cost of land production 增辟土地平均成本 F_uY{bg  
average daily turnover 平均每日成交额 P6,7]6bp  
average daily wage rate 平均每日工资率 HyiF y7j  
average expenditure pattern 平均开支模式 #E0t?:t5bk  
average growth rate 平均增长率 +jC*'7p@  
average net fixed assets 固定资产平均净值 n]+W 3[i  
average of relatives 相对价格平均数 kqG0%WtQ  
average price 平均价格 .yENM[-bQ  
average propensity to consume 平均消费倾向;一般消费倾向 G#Ou[*O'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 #GaxZ  
average rate 平均率 LflFe@2  
average revenue 平均收入;平均收益 9x+<I k  
average stock 平均库存;平均存货 qC!&x,}3  
average yearly rent 平均年租 x{ }z ;yG  
avoidance of double taxation 避免双重课税 v6\F Q9|t  
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 6B$q,"%S@  
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