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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: s@Q, wa(  
A share A股;甲类股份 +YS0yTWeX  
abatement of tax 减税;减扣免税额 pf_(?\oz>  
ABN AMRO Bank N.V. 荷兰银行 LV$@J  
above-the-line expenditure 线上项目支出;经常预算支出 zkFx2(Hq-f  
above-the-line receipt 线上项目收入;经常预算收入 2m$\]\kCUv  
ABSA Asia Limited 南非联合亚洲有限公司 RgF5w<Vd.  
absolute change 绝对数值变更 Rh%c<</`0s  
absolute expenditure 实际开支 F=/@D)hND  
absolute guideline figure 绝对准则数字 ;>#YOxPl  
absolute interest 绝对权益 A^ :/*  
absolute order of discharge 绝对破产解除令 3bMQ[G  
absolute profit margin 绝对利润幅度 mW_B|dM"  
absolute value 实值;绝对值 e.8(tEqZ1  
absolutely vested interest 绝对既得权益 ]`p*ZTr)\  
absorbed cost 已吸收成本;已分摊成本 ^U[c:Rz  
absorption 吸收;分摊;合并 8OYw72&  
absorption rate 吸收率;摊配率;分摊率 3B{B6w}t&  
ACB Finance Limited 亚洲商业财务有限公司 V(-=@UW  
acceptable form of reciprocity 合理的互惠条件 @Yv+L)  
acceptable rate 适当利率;适当汇率 *3,Kn}ik  
acceptance agreement 承兑协议 +:JyXF u  
acceptance for honour 参加承兑 g\Ck!KJ/y  
acceptor 承兑人;接受人;受票人 BQWe8D  
acceptor for honour 参加承兑人 Tc{n]TV  
accident insurance 意外保险 "JHd F&  
Accident Insurance Association of Hong Kong 香港意外保险公会 ynWF Y<VX  
accident insurance scheme 意外保险计划 v5aHe_?lp  
accident year basis 意外年度基准 ,qo"i7c{:  
accommodation 通融;贷款 9ZKB,  
accommodation bill 通融票据;空头票据 y":Y$v,P  
accommodation party 汇票代发人 3,x|w  
account balance 帐户余额;帐户结余 R~=_,JUW  
account book 帐簿 8IX:XDEQ  
account collected in advance 预收款项 ;QRnZqSv  
account current book 往来帐簿 "4 Lt:o4x  
account of after-acquired property 事后取得的财产报告 O@[jNs)].  
account of defaulter 拖欠帐目 L?W F[nF R  
account payable 应付帐款 > 4c7r~\k  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1WArgR  
account receivable 应收帐款 :n@j"-HA  
account receivable report 应收帐款报表 A7|CG[wZ  
account statement 结单;帐单;会计财务报表 BCrX>Pp }r  
account title 帐户名称;会计科目 9|;"+jlt  
accountant's report 会计师报告 v2vPf b  
Accountant's Report Rules 会计师报告规则 QT!!KTf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?1+JBl~/d  
Accounting Arrangements 《会计安排》 'G6M:IXno  
accounting basis 会计基础 dtXA EL\q  
accounting by Official Receiver 破产管理署署长呈交的帐目 Jp'XZ]o\  
Accounting Circular 《会计通告》 +Wr"c  
accounting class 会计类别 I U Mt^z  
accounting date 记帐日期;会计结算日期 'dkKBLsx  
accounting for money 款项核算 ZSB_OS[N  
Accounting Officer 会计主任 X=sC8Edx  
accounting period 会计报告期;会计期 +{qX,  
accounting policy 会计政策;会计方针 fV 6$YCf  
accounting practice 会计惯例 QA=G+1x  
accounting principle 会计准则 N2 vA/  
accounting record 会计记录 FEdWe\E  
accounting report 会计报告 m!Iax]D{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tA*hh"9  
Accounting Society of China 中国会计学会 KGVAP  
accounting statement 会计报表 iyj,0T  
accounting system 会计制度;会计系统 ?Re6oLm<B  
accounting transaction 会计事项;帐务交易 J ejDF*Q  
accounting treatment 会计处理 ?u*gKI  
accounting year 会计年度 dn"&j1@KY  
accretion 增值;添加 5BztOYn,  
accrual 应计项目;应累算数目 U c6]]Bbc  
accrual basis 应计制;权责发生制 5tSR2gG#K,  
accrual basis accounting 应计制会计;权责发生制会计 _tl,-}~  
accrue 应累算;应计 }I1A4=d  
accrued benefit 应累算利益 "0,d)L0,"  
accrued charges 应计费用 \`nRgY SE  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q|!}&=  
accrued expenses 应累算费用 w<m) T  
accrued interest payable 应付利息;应计未付利息 vf |lF9@U  
accrued interest receivable 应收利息;应计未收利息 } Fw/WD  
accrued right 累算权益 gK`o ;` ^  
accruing profit 应累算的利润 +IRr&J*P  
accumulated fiscal reserve 累积财政储备 pPC_ub  
accumulated profit 累积利润;滚存溢利 0:,8Ce  
accumulated reserve 累积储备 |GDf<\  
accumulation of surplus income 累积收益盈余 [(hB%x_"  
acquired assets 既得资产 Oq7R^t`b  
acquisition 收购;购置;取得 GaD]qeS-K  
acquisition cost 购置成本 `u./2]n  
acquisition expenses 购置费用 Ca&p;K9FR  
acquisition of 100% interest 收购全部股权 9PU9BYBG  
acquisition of control 取得控制权 ]m>N!Iu  
acquisition of fixed assets 购置固定资产 ?8j#gYx2  
acquisition of shell “买壳” z>,fuR?9  
acquisition price 收购价 %(9BWO  
act of God 天灾 wFgL\[$^|  
acting partner 执事合伙人 T:/68b*H\:  
active market 买卖活跃的市场;交投畅旺的市场;旺市 FqvMi:F  
active partner 积极参与的合伙人 oicj3xkw?  
active trading 交投活跃 ~JU :a@)  
actual circulation 实际流通 yf KJpy  
actual cost 实际成本 g^CAT1}  
actual expenditure 实际开支;实际支出 P,(Tu.EPk  
actual income 实际入息;实际收入;实际收益 l$i^e|*  
actual market 现货市场 Ab"mX0n  
actual price 现货价;实际价格 [P,/J$v^~  
actual profit 实际利润 %LL*V|  
actual quotation 实盘;实际价位;实际报价 CL~21aslI  
actual year basis 按实际年度计算 ! uC`7a  
actuals 实货 z_Nw%V4kr  
actuarial investigation 精算调查 [i8,rOa7  
actuarial principle 精算原则 FUq>+U!Qu  
actuarial report 精算师报告 _$W</8 <  
Actuarial Society of Hong Kong 香港精算学会 cH5@Jam  
actuarial valuation 精算师估值 6X@]<R  
actuary 精算师 R^fk :3  
ad referendum agreement 暂定协议;有待覆核的协定 nDdF(|Qt  
ad valorem duty 从价税;按值征税 [lSQ?  
ad valorem duty system 从价税制 ;[)t*yAh  
ad valorem fee 从价费 liYR8D |  
ad valorem tariff 从价关税 5M.KF;P  
additional allowance 额外免税额 Gk.;<d  
additional amount for unexpired risk 未过期风险的额外款额 % d%KH9u  
additional assessable profit 补加应评税利润 a^9-9*  
additional assessment 补加评税 :6,qp?/  
additional commitment 额外承担 A? =(q  
additional commitment vote 额外承担拨款 !k=>Wb8n2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $U uSrX&  
additional dependent parent allowance 供养父母额外免税额 ]^='aQ  
additional provision 额外拨款 *kI1NchF  
additional stamp duty 附加印花税 *ybwl Lg  
additional tax 补加税罚款;补加税款 OMr&f8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Kg#5 @;  
adjudged bankrupt 被裁定破产 ?pT\Ft V  
adjudicated bankrupt 裁定破产人  Ji>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 G(4*e! aZ0  
adjudication of bankruptcy 裁定破产;宣告破产 WIe2j  
adjudication of insolvency 裁定无力偿还债务 U 0$?:C+?  
adjusted actual 经调整的实数;调整后的实数 /1Xji 0LK  
adjusted current assets 经调整的流动资产;调整后的流动资产 `kx+Kc  
adjusted figure 经调整的数字;调整后的数额 91Cg   
adjusted liabilities 经调整的负债;调整后的负债 qU'O4TWZ  
adjusted loss 经调整的亏损;调整后的亏损 |_Y[93 1<  
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 a]-.@^:_i  
adjusted profit 经调整的利润;调整后的利润 \2rCT~x  
adjusted surplus 经调整的盈余额;调整后的盈余额 b&Dc DX  
adjusted value 经调整的价值;调整后的价值 jY]hMQ/H  
adjustment 调整;修订;理算〔保险〕 uq}>5  
adjustment centre 调剂中心 &DqeO8?Q  
adjustment lag 调整过程的时间差距;调整时差 _ ]W }6?i  
adjustment mechanism 调整机制 g@&@ ]63  
adjustment of loss 亏损调整 ;'o:1{Y  
adjustment process 调整过程;调整程序 R!v ?d2  
adjustment range 调整幅度 %H-(-v^T*  
administered exchange rate 受管制汇率 #-QQ_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bS0z\!1  
administration expenses 行政费用 (I?CW~3#  
administration fee 手续费;行政费 b,?@_*qv+  
administration in bankruptcy 破产管理 hBSci|*f  
administration order 遗产管理令 u}Q@u!~e9  
administrator 管理人;遗产管理人 K1P3 FfG  
administrator of the estate 遗产管理人 uW.)(l  
admission of debt 债项承认书 'qosw:P  
admission of proof 接纳债权证明 G(alM=q  
advance 放贷款项;垫付款项;预支款项;预付款项 9w-V +Nf  
advance account 暂支帐目;预付款帐户 ;2m<#~@0  
advance compensation 预付补偿金 0A~zu K  
advance from shareholder 股东垫款 EW* 's(  
advance pending reimbursement 预支以待日后付还 PV2cZ/  
advanced economy 先进经济体系 jLULf+ 8&  
advancement 预付;预付财产 :Sh>  
advances warrant 垫款令 iU5Aj:U3  
advancing 贷出 7p}.r J54  
adverse balance 逆差 G3j&8[  
adverse exchange 逆汇 hRn[ 9B  
advertisement addressed to shareholders 在报章刊登的致股东通告 DqLZc01>  
advice for collection 托收通知书 :v_H;UU  
advice of drawing 提款通知书;汇票通知书 %8?s3^ o  
advice of payment 付款通知 e3+'m  
Advisory Committee [Securities and Futures Commission] 1 :xN)M,s  
谘询委员会〔证券及期货事务监察委员会〕 *):xK;o  
Advisory Committee on Diversification 经济多元化谘询委员会 cuJ%;q=;  
affidavit 誓章;遗产申报誓章 2?]NQE9lA  
affidavit of no receipt 述明无收款的誓章 4= VAJ  
affiliate 联号;联营公司;附属公司 !l7eB@O  
affiliated company 附属公司;联号;联营公司 1|za>N6[yu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _T\~AwVc<  
affordability 负担能力 I2@pkVv3z  
African Development Bank [AfDB] 非洲开发银行 >*TFM[((Y)  
after-acquired property 事后取得的财产 vW\#2[j[  
after-hours dealing 市后交易 4{d`-reHg  
after-tax profit 税后盈利;税后利润;税后溢利 ?i.]|#{Z  
agency agreement 代理协议 'RIlyH~Yf  
agency expenses 代理机构的开支 R<}Yf[TQ  
agency fee 代理费 |%F[.9Dp  
Agency Law 《代理法》 $K)9(DD  
agent 代理人;承销人 A7~~{9  
agent of company 公司代理人 E%CJM+r!  
agent's fee 代理人费;经纪费 rYnjQr2a  
aggregate 总计;总数;总体数字 c'=p4Fcm  
aggregate amount 总款额;总额 J%?'Q{  
aggregate assets and liabilities 总体资产与负债 M <3P  
aggregate at constant price 按固定价格计算的总体数字 XYbc1+C  
aggregate demand 总需求 H];QDix?  
aggregate gross position 总持仓量 yNk9KK)  
aggregate limit 总限额 .Dw^'p>  
aggregate of salaries tax 合计薪俸税 =K<8X!xUW  
aggregate performance 总体表现;总体业绩 jk0Ja@8PK  
aggregate supply 总体供应 C0\A  
aggregate surplus 总盈余 AiXxn'&i  
aggregate total 整体总额 zwAkXj  
aggregate value 总值;合计价值 _kR,R"lh  
aggregated basis 合计基准 ^Zh YW  
aggregated net chargeable income 合计应课税入息实额 * \@u,[,  
aggregation 合并计算;合计;总和 r)jj]$0  
aggregation of incomes of husband and wife 夫妇入息合并计算 r5!I|E  
aggregation of property 财产的总和 @_&@M~ u  
agio 差价;贴水 Qt_LBJUWV  
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》 )'{:4MX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment NX?J  
《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》 Ybr&z7# 2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N?d4Pu1m  
《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》 kRBPl9 9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $ ]/a/!d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Z3K~C_0Cnu  
agreement for a settlement 授产协议 . bh>_ W_h  
agreement for assignment 转让协议 :tu_@3bg-  
agreement for sale 售卖协议;买卖协议 DkP%1Crdr  
agreement for sale and purchase 买卖协议 lNSB "S  
agreement for the payment of interest 支付利息协议 hP4*S^l  
agreement for the repayment of money 还款协议 a7#J af  
agreement of reinsurance 再保险协议 ?)9mHo^  
Agricultural Bank of China 中国农业银行 \lVX~r4  
air passenger departure tax 飞机乘客离境税 I!y[7^R  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }.<%46_Z-  
airport tax 机场税 1uTbN  
alcohol duty 酒精税 #D"fCVIS  
alienation 让与;让渡;转让 _"8\k 7S*  
alimony 生活费;赡养费 kve{CO*  
All Ordinaries Index [AOI] 所有普通股指数 b {e nD  
all risks 全险;综合险 8=^o2&  
All Sales Record for Stock Market 《股票市场成交报告》 $=8?@My<  
Allied Capital Resources Limited 新联财务有限公司 ?`Oh]2n)6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wL]7d3t  
allocation letter 拨款信件 n<;T BK  
allocation of fund 分配款项;预留款项 sF?N vp  
allocation of profit 利润分配;溢利分配 v*Qr(4  
allocation warrant 拨款令 i[b?W$]7  
allotment 分配;配股 pIh%5Z U  
allotment notice 股份配售通知;配股通知 gk+$CyjJ  
allotment of shares 股份分配 Az2HlKF"L  
allowable 可获宽免;免税的 *N"bn'>3  
allowable business loss 可扣除的营业亏损 3IqYpK(s  
allowable expenses 可扣税的支出 P7n+@ L$  
allowance 免税额;津贴;备抵;准备金 |qS<{WZ!h  
allowance for debts 债项的免税额 y%CaaK=V3  
allowance for depreciation by wear and tear 耗损折旧免税额 z T|]!',  
allowance for funeral expenses 殡殓费的免税额 .'Vjs2 2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bdiyS.a-  
allowance for repairs and outgoings 修葺及支出方面的免税额 NJb5HoYZ  
allowance to debtor 给债务人的津贴 "M*Pt  
alteration of capital 资本更改 8$!/Zg  
alternate trustee 候补受托人 p&=F:-  
amalgamation 合并 DiF=<} >x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `vJ+ sRf  
ambit of charges 征税范围;收费范围 CtwMMZXX3  
amended valuation 经修订的估值 F{ cKCqI?  
American Commodities Exchange 美国商品交易所 %Uk]e5Hu  
American Express Bank Limited 美国运通银行 Z7&Bn  
American Stock Exchange 美国证券交易所 zmI?p4,  
amortization 摊销 XfF Z;ul  
amount due from banks 存放银行同业的款项 C% <[mM  
amount due from banks abroad 存放海外银行同业的款项 2U6j?MyH2  
amount due from holding companies 控股公司欠款 yi3@-  
amount due from local banks 存放本港银行同业的款项 @>'.F<:P<  
amount due to banks 银行同业的存款 K;2tY+I  
amount due to banks abroad 海外银行同业的存款 |5SYKA7CS  
amount due to holding companies 控股公司存款 4*9y4"  
amount due to local banks 本港银行同业的存款 rm*Jo|eH`  
amount due to outport banks 外埠银行同业的存款 9V&%_.Z  
amount for note issue 发行纸币的款额 N1ZHaZ  
amount of bond 担保契据的款额 $l:?(&u  
amount of consideration 代价款额 |y@TI  
amount of contribution 供款数额 I(E1ym  
amount of indebtedness 负债款额 xUE9%qO  
amount of principal of the loan 贷款本金额 Ue|]M36  
amount of rates chargeable 应征差饷数额 /+ G&N{)k  
amount of share capital 股本额 Au'[|Pr r  
amount of sums assured 承保款额 Sk@~}  
amount of variation 变动幅度 Fl GKy9k  
amount of vote 拨款数额 %p?u ^rq  
amount payable 应付款额 ='=\!md  
amount receivable 应收款额 IMzhEm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,R$n I*mf_  
analysis 分析 LV{a^!f`y  
ancillary risk 附属风险  }5^j08  
annual account 周年帐目;周年帐目报表;年度决算;年结 j'i-XIs  
annual accounting date 年结日期 sbOa] 5]  
annual allowance 每年免税额;年积金;年度津贴;年津 T"-HBwl  
annual balance 年度余额 @W|}|V5  
annual disposable income 每年可动用收入 8"+Re [  
annual estimates 周年预算 M?5[#0"&V  
annual fee 年费 c$ Kn.<a  
annual general meeting 周年大会 Qh-k[w0  
annual growth rate 年增率;每年增长率 `P9vZR;  
annual long-term supplement 长期个案每年补助金 JMN1+:7i  
annual pensionable emolument 可供计算退休金的年薪 ulsr)Ik  
annual report 年报 H@er"boi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +O:Qw[BL/Z  
annual return 周年报表;周年申报表;每年报税表格 @= )_PG  
Annual Return Rules 《周年报表规则》 W&y%fd\&3  
annual review of consumer prices 每年消费物价回顾 VA_\Z  
annual roll-forward basis 逐年延展方式 w5|az6wZB!  
annual salary 年薪 ( B$;'U<  
annual statement 年度报表;年度决算表 XiI@Px?FL  
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 pLL ^R  
annuitant 年金受益人 C,-q2ry  
annuity 年金 ]J)WcM:  
annuity contract 年金合约 r?d601(fa  
annuity on human life 人寿年金 d; \x 'h2  
antecedent debt 先前的债项 NMY~f (x  
ante-dated cheque 倒填日期支票 @#ih;F  
anticipated expenditure 预期开支 39?iX'*p  
anticipated net profit 预期纯利 PL<q|y  
anticipated revenue 预期收入 *nDyB. (  
anti-inflation measure 反通货膨胀措施 f+Nq?GvwBQ  
anti-inflationary stance 反通货膨胀立场 z7F~;IB*u  
apparent deficit 表面赤字 '6u;KIG  
apparent financial solvency 表面偿债能力 I'G$:GX  
apparent partner 表面合伙人 o9~Z! &p  
application for personal assessment 个人入息课税申请书 KcP86H52I  
application of fund 资金应用 ZbCu -a{v  
application to release as liquidator and to destruct the books of accounts and documents DGdSu6s$  
申请免除清盘人职务及毁灭帐簿与文件 -8Z%5W`  
appointed actuary 委任精算师 zLue j'  
appointed auditor 委任核数师;委任审计师 @Y*ONnl  
appointed trustee 委任的受托人 ihKnZcI$i  
appointer 委任人 y1^<!I  
apportioned pro rata 按比例分摊 RH^8"%\  
apportionment 分配;分摊 VN|P(S6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "y/GK1C  
apportionment formula 分摊方程式 yWu80C8 q  
apportionment of estate duty 遗产税的分摊 {$4fRxj  
appraisal 估价;评估 2 5h.u>6@{  
appreciable growth 可观增长 NMmk,  
appreciable impact 显着影响 _QfA'32S  
appreciable increase 可观增长  Aki8#  
appreciation 增值;升值 k2N[B(&4J  
appreciation against other currencies 相对其他货币升值 5>4<_-Tm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R1/ )Yy  
appreciation tax 增值税 z^S=ji U++  
appropriation 拨款;拨用;拨付 ;id0|x  
appropriation account 拨款帐目 K=VYR Y  
Appropriation Bill 拨款法案  V3K  
appropriation-in-aid system 补助拨款办法 Ab -uK|<  
approved assets 核准资产 a /X@5kr{  
approved basket stock 认可一篮子证券 "#d}S)GlXM  
approved budget 核准预算 I :%(nKBK  
approved charitable donation 认可慈善捐款 em<(wJ-Y  
approved charitable institution 认可慈善机构 ^.Vq0Qzy]  
approved currency 核准货币;认可货币 z+&mMP`-  
approved estimates 核准预算 lM"@vNgK  
approved estimates of expenditure 核准开支预算 !HM{imT  
approved overseas insurer 核准海外保险人 i3s-l8\\z  
approved overseas trust company 核准海外信托公司 828E^Q"<  
approved pooled investment fund 核准汇集投资基金 8.Wf^j$+{  
approved provident fund scheme 认可公积金计划 YmFJlMK  
approved provision 核准拨款 >Rs:Fw|jro  
approved redeemable share 核准可赎回股份 Z ) qc-~S  
approved regional stock 认可地区性证券 >V@-tT"^:  
approved retirement scheme 认可退休金计划 XJDp%B  
approved subordinated loan 核准附属贷款 [Hy0j*  
arbitrage 套戥;套汇;套利 u!?.vx<qy  
arbitrageur 套戥者;套汇者 5E?{>1  
arbitrary amount 临时款项 ,*8}TIS(s  
arrangement 措施;安排;协定 yb56nd  
arrears 欠款 a_w# ,^/P  
arrears of pay 欠付薪酬 5Y)*-JY1g  
arrears of revenue 逾期未收税款;逾期未收的帐项 K+TRt"W8&s  
articles of association 组织章程;组织细则;组织章程细则 dGMBgj  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 I0sd%'Ht?  
ascertainment of profit 确定利润 C4&yC81Gm  
"Asia Clear" “亚洲结算系统” ,ClGa2O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >7B6iR6N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 su>GeJiPW  
Asian Development Fund [ADF] 亚洲发展基金 EKhwrBjS  
Asian dollar bond 亚洲美元债券 /`>BPQH`}  
Asian dollar market 亚洲美元市场 <H`&Zqqk  
Asian dollar rate 亚洲美元利率 xq- R5(k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ".onev^(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a,U[$c  
asked price 沽盘;喊价;索价;卖方报价 \$}^u5Y  
assessable income 应评税入息 |7 ]v&?y  
assessable loss 应评税亏损 J,%v`A~ N  
assessable profit 应评税利润 yYwZZa1  
assessable value 应评税值 b;`gxXeL  
assessed profit 估定利润 lhva|  
assessed value 经评估价值 r ,D T>  
assessment 评税;评定;估价;评税单 2G<\Wz  
assessment number 评税编号;估价编号 =o;8xKj  
assessment of additional tax 补加税评税 &]3_ .C  
assessment of performance 业绩评估;实绩评价 $(K[W}  
Assessor 评税主任 7RM$%'n \  
asset price bubbles 资产价格泡沫 h7f&7v  
asset-backed securities 具资产保证的证券 b=horvs/!  
assets accretion 资产增值 d4t %/Uh  
assets and liabilities 资产与负债 v^0D  
assets betterment statement 资产递增表;资产改进表 ;*5$xs&=_Z  
assets lending 实物放款;有抵押贷款 w,> ceu/  
assets of the company passing on the death 死者去世时转移的公司资产 "C&l7K;bp  
assets pledged as security for liabilities 用作负债抵押的资产 [U.3rcT"N  
assets portfolio 资产投资组合 zMxHJNQ\D  
assets price 资产价格 wZ6LiYiHl  
assets quality 资产质素 _so\h.lt  
assets realization 资产变现 v8W.84e-  
assets refinancing arrangement 资产再集资安排 @ U xO!  
assets securitization 资产证券化 [KMW *pA7  
assets situated outside Hong Kong 在香港以外地方的资产 x;dyF_*;  
assets stripping 削减资产;拆卖资产 ?8X;F"Ba  
assets value 资产值 NK;%c-r0v7  
assignee 承让人 ~CCRs7V/L  
assignment 转让;转让书;转让契 XdjM/hB{fD  
assignment of interest 权益转让 Md mS  
assignment of letters patent and trade mark 专利证书及商标转让 {.qeVE{  
assignment of property 物业转让;物业转让书 5P-7"g ca  
assignment right 转让权 fmrd 7*MW  
assignor 转让人 ?j9J6=2  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 '!^5GSP3&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @(M-ZO!D  
associate member 附属会员 cw|3W]  
associated body corporate 相联法人团体 {z> fe }  
associated company 相联公司;联属公司 S#_g/3w  
associated corporation 相联法团 UJMM&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s.`:9nj  
公认会计师公会〔英国〕 t>"UenJt-  
Association of Futures Exchange Brokers 香港期货经纪协会 P|HxD0c^u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e=&,jg?K  
association of underwriters 承保人组织 8Q ba4kgL  
assumption of control 接管 `ECT8  
assurance 担保;保险;转易;转易书 Ndq/n21j  
assurance of interest 权益的转易 I ,8   
at 19XX price 按一九XX年价格计算 hAX@|G.  
at a discount 按赔价计算;按贴水价格计算;打折扣 jL o(Uf  
at a premium 按溢价计算;按升水价格计算 >?>@&A/  
at call 通知付款;按通知 yIy'"BCxM  
at constant market price 按固定市价计算 Lgp{  hK  
at constant price 按固定价格计算 S^(OjS  
at cost 按成本计算 w#mnab@  
at current market price 按当时市价计算;按现时市价计算 $X<O\Kna  
at current price 按当时价格计算;按现时价格计算 l*~O;do  
at factor cost 按要素成本计算;按生产要素成本计算 ?!TFoD2'  
at money-of-the-day price 按付款当日价格计算 dJxdrs  
at or better 按指定或较佳价位〔买卖指令〕 qM78s>\-h  
at par 按面值计算;平价 HO[W2b  
at sight 见票即付 '[(]62j  
at the close 按收市盘 m1H|C3u8  
at the opening 按开市盘 +9Q,[)e r  
attestation 见证;见证条款 3kfrOf.4h  
at-the-money option 平价期权 NV\t%/ ?  
attorney 受权人;受托代表人 N$]B$vv  
attornment 新拥有人承认书 ehCGu( =  
attributable profit 可归属利润 )N$T&  
attributable share value 可归属股份价值 xe?!UCUb@  
Auckland Stock Exchange 奥克兰证券交易所 VF[$hs  
auction 拍卖 -([ ipg(r  
auctioneer 拍卖商 ~ +DPq|-O  
audit 审计;核数 %PA#x36  
Audit Commission 审计署 c"D%c(:4|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ? 1Os%9D*  
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〕 #C^)W/dP  
audit review 帐目审查 @A32|p}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fk%W0 7x!  
audited account 审计帐目;经审计的帐目 =D-u".{  
audited annual account 经审计的周年帐目 r+ v?~m!  
audited balance sheet 经审计的资产负债表 fghw\\]3  
auditor 核数师;核数主任;审计师 En!X}Owh  
auditor's certificate 核数师证明书;审计师证明书 M;2@<,rM  
auditor's report 核数师报告;审计师报告 lRA=IRQ]  
Aussie bond 澳元债券 V'b$P2 ?^  
austerity budget 紧缩预算 0b=1Ce+0q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w{F{7X$^  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;::]R'F[  
Australian Dollar [AUD] 澳元 RfoEHN  
Australian Options Market 澳大利亚期权市场 YoDL/  
Australian Securities Commission 澳洲证券事务监察委员会 Yzr)UJl*I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 aF8'^xF  
Australian Stock Exchange 澳大利亚证券交易所 Y#e,NN  
Austrian Schilling [ATS] 奥地利先令 LH}]& >F  
authentication 认证;鉴证 '#<4oW\]  
authority to purchase 委托购买证;委购书  kg &R  
authorization 认可;核准;授权;授权书 Ymvd3>_  
authorization by direction 指示授权 a+mrsyM  
authorization by instruction 指令授权 w?#s)z4}g  
authorization by warrant 令状授权 Cb}I-GtO  
authorization of unit trust 单位信托的认可 N!~O~ Eo3  
authorized agent 指定代理人  zSd!n  
authorized capital 法定资本 Ww=^P{q\  
authorized clerk 出市员 r=}v` R&  
authorized dealer 认可交易商 LNNwy:_ !  
authorized financial institution 认可财务机构 XXD LbT'J  
authorized fund 认可基金 XrUc`  
authorized fund house 获授权的基金公司;认可基金公司 [L m  
authorized institution 认可机构 nh XVc((  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7q%xF#mK=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^sVr#T  
authorized insurer 获授权保险人;获认可承保人 i0}f@pCB?X  
authorized investment 特准投资项目 E .N@qMn~  
authorized person 获授权人 X+2uM+  
authorized representative 获授权代表 gwGw  
authorized share capital 法定股本 WuuF &0?8C  
automated quotation system 自动报价系统 B6kc9XG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }INj~d<:  
自动交易系统〔香港期货交易所有限公司〕 TJ_Wze-lQ  
automatic adjustment mechanism 自动调整机制 gpw,bV  
automatic adjustment system 自动调整系统 %6.WGuO  
Automatic Clearing House 自动票据交换所 X aE;i57$l  
automatic exchange rates accumulation system 自动化汇率累集系统 Z ".Xroq~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .Gt_~x  
automatic teller machine [ATM] 自动柜员机 6?(yMSKa  
autopay 自动转帐 P,J+'.@  
available assets 可用资产 Y_zMj`HE  
available fiscal reserve 现存财政储备 sOJXloeO[6  
available profit 可用利润 @WCA 7DW!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }]i.z:7+  
average 平均;平均数;海损 FG!2h&k  
average basic salary 平均基本薪金 nEt{ltsS0  
average consumer expenditure 平均消费开支;一般消费开支 I>EEUQR/$H  
average cost 平均成本 ^UCH+C yl  
average cost of land production 增辟土地平均成本 G^|!'V  
average daily turnover 平均每日成交额 vf5q8/a  
average daily wage rate 平均每日工资率 baoyU#X9  
average expenditure pattern 平均开支模式 +)hxYLk&I  
average growth rate 平均增长率 +OI<0  
average net fixed assets 固定资产平均净值 xp?YM35  
average of relatives 相对价格平均数  ;kzjx%h  
average price 平均价格 nIr:a|}[  
average propensity to consume 平均消费倾向;一般消费倾向 =Y-.=}jp;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 bj6;>Ezp3(  
average rate 平均率 d&* c3F  
average revenue 平均收入;平均收益 2@N9Zk{{J  
average stock 平均库存;平均存货 ZsNZ3;d@u(  
average yearly rent 平均年租 Z EK,Z['  
avoidance of double taxation 避免双重课税 [ $5u:*  
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 k Nvb>v  
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