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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: . yZm^&  
A share A股;甲类股份 \dRzS@l  
abatement of tax 减税;减扣免税额 0YzsA#yv  
ABN AMRO Bank N.V. 荷兰银行 X8/Tl \c  
above-the-line expenditure 线上项目支出;经常预算支出 ]3*P:$Rq  
above-the-line receipt 线上项目收入;经常预算收入 ha*X6R  
ABSA Asia Limited 南非联合亚洲有限公司 ~>V-*NT8  
absolute change 绝对数值变更 #s"851e  
absolute expenditure 实际开支 q|5Q?t:,r  
absolute guideline figure 绝对准则数字 CI`N8 f=v  
absolute interest 绝对权益 s%~L4Wmcq  
absolute order of discharge 绝对破产解除令 RMoJz6 ^>  
absolute profit margin 绝对利润幅度 .xO _E1Ku;  
absolute value 实值;绝对值 !;%y$$gxh  
absolutely vested interest 绝对既得权益 &lAQ &  
absorbed cost 已吸收成本;已分摊成本 wGvhB%8K  
absorption 吸收;分摊;合并 LVnHt}  
absorption rate 吸收率;摊配率;分摊率 H@{Objh 1  
ACB Finance Limited 亚洲商业财务有限公司 bpCNho$  
acceptable form of reciprocity 合理的互惠条件 #(C/Cx54  
acceptable rate 适当利率;适当汇率 ;U Yc  
acceptance agreement 承兑协议 0n3D~Xzd  
acceptance for honour 参加承兑 XCDSmZ  
acceptor 承兑人;接受人;受票人 9tn;L"#&N  
acceptor for honour 参加承兑人 x(8n 9Q>  
accident insurance 意外保险 G.g|jP'n  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?GdsOg^  
accident insurance scheme 意外保险计划 _\.{6""  
accident year basis 意外年度基准 k#O,j pbB  
accommodation 通融;贷款 mwh{"FL(  
accommodation bill 通融票据;空头票据 oid[syPB  
accommodation party 汇票代发人 $;2)s} ci  
account balance 帐户余额;帐户结余 o(*F])d;  
account book 帐簿 $I@GUtzjp  
account collected in advance 预收款项 ,CciTXf  
account current book 往来帐簿 J$Fnm\  
account of after-acquired property 事后取得的财产报告 c<wavvfUo  
account of defaulter 拖欠帐目 P;vxT}1  
account payable 应付帐款 e+'%!w"B  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 MIq"Wy|Zs  
account receivable 应收帐款 B0d%c&N${  
account receivable report 应收帐款报表 G @g h#[b  
account statement 结单;帐单;会计财务报表 jd 1jG2=f  
account title 帐户名称;会计科目 %j7:tf=  
accountant's report 会计师报告 k=[pm5ZvT~  
Accountant's Report Rules 会计师报告规则 0GZq`a7[  
accounting and auditing procedure 会计与审计程序;会计与核数程序 DAdYg0efex  
Accounting Arrangements 《会计安排》 M;+IZr Wkl  
accounting basis 会计基础 4KXc~eF[M"  
accounting by Official Receiver 破产管理署署长呈交的帐目 XphE loL  
Accounting Circular 《会计通告》 !:WW  
accounting class 会计类别 [4*1}}gW%5  
accounting date 记帐日期;会计结算日期 BOvF)4`  
accounting for money 款项核算 y ,E.SB  
Accounting Officer 会计主任 s)zJT  
accounting period 会计报告期;会计期 u%u&F^y  
accounting policy 会计政策;会计方针 _;hf<|c  
accounting practice 会计惯例 OfTfNhpK  
accounting principle 会计准则 5RF4]$zT  
accounting record 会计记录 0,_b)  
accounting report 会计报告 03=5Nof1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VO=!8Yx[  
Accounting Society of China 中国会计学会 qP3q  
accounting statement 会计报表 7(bQ}mHl\  
accounting system 会计制度;会计系统 K R,z^9  
accounting transaction 会计事项;帐务交易 f'X9HU{Cz  
accounting treatment 会计处理 g # S0V  
accounting year 会计年度 ^s&W>hTX:  
accretion 增值;添加 5.vG^T0w  
accrual 应计项目;应累算数目 `&!k!FZY*  
accrual basis 应计制;权责发生制 1!1!PA9u  
accrual basis accounting 应计制会计;权责发生制会计 ZF6c{~D  
accrue 应累算;应计 1@>$ Gcc  
accrued benefit 应累算利益 0K `[,$Y  
accrued charges 应计费用 eQUe >*  
accrued cumulative preference share dividend 应累算的累积优先股股息 +5!&E7bcd  
accrued expenses 应累算费用 \OQkZ.cU;  
accrued interest payable 应付利息;应计未付利息 Apj;  
accrued interest receivable 应收利息;应计未收利息 $TG =w  
accrued right 累算权益 ?>$l  
accruing profit 应累算的利润 0 Y>M=|  
accumulated fiscal reserve 累积财政储备 -fy9<  
accumulated profit 累积利润;滚存溢利 ` qUX.  
accumulated reserve 累积储备 o.m:3!RW  
accumulation of surplus income 累积收益盈余 B(_WZa!  
acquired assets 既得资产 F]EBD8/b  
acquisition 收购;购置;取得 eF~dQ4RZ  
acquisition cost 购置成本 xwi\  
acquisition expenses 购置费用 VwyVEZt  
acquisition of 100% interest 收购全部股权 *$,:m  
acquisition of control 取得控制权 m&*JMA;^  
acquisition of fixed assets 购置固定资产 jZteooJG|  
acquisition of shell “买壳” 7B7&9<gc  
acquisition price 收购价 t~``md4  
act of God 天灾 3Fs5RC~a  
acting partner 执事合伙人 lk3=4|?zsE  
active market 买卖活跃的市场;交投畅旺的市场;旺市 !4(zp;WY^  
active partner 积极参与的合伙人 cA)[XpQ:+W  
active trading 交投活跃 oDn|2Sdqd  
actual circulation 实际流通 W/fuKGZi_  
actual cost 实际成本 jQ\zGJ3  
actual expenditure 实际开支;实际支出 UAn&\8g_  
actual income 实际入息;实际收入;实际收益 AY,].Zg[  
actual market 现货市场 .iG&Lw\,  
actual price 现货价;实际价格 k^\pU\J  
actual profit 实际利润 k&/OU:7Y  
actual quotation 实盘;实际价位;实际报价 =Yz'D|=t  
actual year basis 按实际年度计算 K/L;8a  
actuals 实货 :|+Qe e  
actuarial investigation 精算调查 oD9^ID+  
actuarial principle 精算原则 E&`Nh5JfC  
actuarial report 精算师报告 1oiRWRe  
Actuarial Society of Hong Kong 香港精算学会 JH8}Ru%Z  
actuarial valuation 精算师估值 K2{aNv R)t  
actuary 精算师 pO7Zs  
ad referendum agreement 暂定协议;有待覆核的协定 iK5_u2]Q  
ad valorem duty 从价税;按值征税 9QQyl\  
ad valorem duty system 从价税制 b2,!g }I  
ad valorem fee 从价费 g[H',)A)  
ad valorem tariff 从价关税 bD ^b  
additional allowance 额外免税额 h[o6-f<D  
additional amount for unexpired risk 未过期风险的额外款额 zZ=pP5y8  
additional assessable profit 补加应评税利润 #P<N^[m  
additional assessment 补加评税 99xEm  
additional commitment 额外承担 -fS.9+k0/  
additional commitment vote 额外承担拨款 2ZcKK8X;7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zK|i='XSf  
additional dependent parent allowance 供养父母额外免税额 c(#;_Ve2P  
additional provision 额外拨款 MUnEuhXTr  
additional stamp duty 附加印花税 4_A0rveP  
additional tax 补加税罚款;补加税款 A@hppaP!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 I,yC D7l_  
adjudged bankrupt 被裁定破产 ]\ !5}L  
adjudicated bankrupt 裁定破产人 R :X0'zeRr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 T*g:# ^4  
adjudication of bankruptcy 裁定破产;宣告破产 i|`dWOVb  
adjudication of insolvency 裁定无力偿还债务 9h&R]yz;  
adjusted actual 经调整的实数;调整后的实数 aJ Z"D8C  
adjusted current assets 经调整的流动资产;调整后的流动资产 ~6YMD  
adjusted figure 经调整的数字;调整后的数额 -m *Sq  
adjusted liabilities 经调整的负债;调整后的负债 Lk\P7w{  
adjusted loss 经调整的亏损;调整后的亏损 u .f= te  
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 21hv%CF\9  
adjusted profit 经调整的利润;调整后的利润 zk-.u}RBFG  
adjusted surplus 经调整的盈余额;调整后的盈余额 w| `h[/,  
adjusted value 经调整的价值;调整后的价值 7lV.[&aKW  
adjustment 调整;修订;理算〔保险〕 %yBB?cp+_  
adjustment centre 调剂中心 #7ohQrP  
adjustment lag 调整过程的时间差距;调整时差 U_x)#,4  
adjustment mechanism 调整机制 I9h ?;(  
adjustment of loss 亏损调整 H0m|1 7  
adjustment process 调整过程;调整程序 LUB${0BrA  
adjustment range 调整幅度 y!tC20Q   
administered exchange rate 受管制汇率 KlRr8 G!Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7f rTTSZ  
administration expenses 行政费用 %\]* OZ7  
administration fee 手续费;行政费 ) e5 @  
administration in bankruptcy 破产管理 X+UJzR90  
administration order 遗产管理令 *na?n2Yzt  
administrator 管理人;遗产管理人 c\a_VRN>r  
administrator of the estate 遗产管理人 '5&s=M_  
admission of debt 债项承认书 8NyJc"T<.  
admission of proof 接纳债权证明 [ ol9|sdu  
advance 放贷款项;垫付款项;预支款项;预付款项 kuyjnSo9i  
advance account 暂支帐目;预付款帐户 hxQqa 0B  
advance compensation 预付补偿金 y@0E[/O  
advance from shareholder 股东垫款 ]vwW]O7  
advance pending reimbursement 预支以待日后付还 !*R qCS,  
advanced economy 先进经济体系 VD_$$Gn*q  
advancement 预付;预付财产 -py@DzK  
advances warrant 垫款令 zR2B- &]H  
advancing 贷出 Tg!m`9s+  
adverse balance 逆差 _S>JKz  
adverse exchange 逆汇 I(S`j[U  
advertisement addressed to shareholders 在报章刊登的致股东通告 4R18A=X  
advice for collection 托收通知书 :oJ=iB'Zc  
advice of drawing 提款通知书;汇票通知书 'Ut7{rZ5  
advice of payment 付款通知 I f\fLhM  
Advisory Committee [Securities and Futures Commission] 6DH~dL_",%  
谘询委员会〔证券及期货事务监察委员会〕 D$t k<{)oB  
Advisory Committee on Diversification 经济多元化谘询委员会 ^#-nE7  
affidavit 誓章;遗产申报誓章 DI+fwXeg  
affidavit of no receipt 述明无收款的誓章 x)(|[  
affiliate 联号;联营公司;附属公司 ep)>X@t  
affiliated company 附属公司;联号;联营公司 _/i4MtM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n2iJ%_zp  
affordability 负担能力 ty8v 6J#  
African Development Bank [AfDB] 非洲开发银行 .l.a(_R  
after-acquired property 事后取得的财产 %Dwk  
after-hours dealing 市后交易 w.[ "p9tc  
after-tax profit 税后盈利;税后利润;税后溢利 ;q*e=[_DF  
agency agreement 代理协议 M5 <@~V/[  
agency expenses 代理机构的开支 @Y1s$,=xB  
agency fee 代理费 c%MW\qx  
Agency Law 《代理法》 l1f\=G?tmU  
agent 代理人;承销人 O)[1x4U  
agent of company 公司代理人 vM5k_D  
agent's fee 代理人费;经纪费 8ji_#og  
aggregate 总计;总数;总体数字 y3fGWa*7e  
aggregate amount 总款额;总额 U&?v:&c#&n  
aggregate assets and liabilities 总体资产与负债 w@{=nD4p  
aggregate at constant price 按固定价格计算的总体数字 EOCN&_Z;  
aggregate demand 总需求 6oGYnu;UZ  
aggregate gross position 总持仓量 Uu`9 "  
aggregate limit 总限额 Mnscb  
aggregate of salaries tax 合计薪俸税 2nR[Xh?L  
aggregate performance 总体表现;总体业绩 8P|D13- Q  
aggregate supply 总体供应 DAXX;4  
aggregate surplus 总盈余 e J6$-r  
aggregate total 整体总额 =>_\fNy  
aggregate value 总值;合计价值 m6w].-D8  
aggregated basis 合计基准 p>4-s, W  
aggregated net chargeable income 合计应课税入息实额 dw*_(ys  
aggregation 合并计算;合计;总和 #`)(e JF  
aggregation of incomes of husband and wife 夫妇入息合并计算 >Wv;R2|  
aggregation of property 财产的总和 A<??T[  
agio 差价;贴水 ~^1{B\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》 ,%M$0poKM  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment mWsI}2  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [k/@E+;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )r jiY%F$  
《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》 2+e}*&iQpp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n CdR EXw  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c9&xe"v  
agreement for a settlement 授产协议 oC0qG[yp9S  
agreement for assignment 转让协议 Sy0$z39  
agreement for sale 售卖协议;买卖协议 9po3m]|zy  
agreement for sale and purchase 买卖协议 d'NIV9P`j]  
agreement for the payment of interest 支付利息协议 UWd=!h^dt  
agreement for the repayment of money 还款协议 ,^\2P$rT  
agreement of reinsurance 再保险协议 Jcrw#l8|C  
Agricultural Bank of China 中国农业银行 bcE._9@@  
air passenger departure tax 飞机乘客离境税 PamO8^!G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 67Th;h*sh  
airport tax 机场税 % ~H=sjg  
alcohol duty 酒精税 u)+8S/ )  
alienation 让与;让渡;转让 ~kEI4}O  
alimony 生活费;赡养费 uFinv2Z '  
All Ordinaries Index [AOI] 所有普通股指数 ~ v|>xqWV  
all risks 全险;综合险 `u&Rsz&^  
All Sales Record for Stock Market 《股票市场成交报告》 xD~5UER  
Allied Capital Resources Limited 新联财务有限公司 DK: o]~n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J^Wa8Q;9lX  
allocation letter 拨款信件 [J?aD`{#O  
allocation of fund 分配款项;预留款项 hYG6 pTCb  
allocation of profit 利润分配;溢利分配 kY-N>E:  
allocation warrant 拨款令 "W955?4m  
allotment 分配;配股 W *),y:  
allotment notice 股份配售通知;配股通知 <^5Z:n!q  
allotment of shares 股份分配 JehrDC2N  
allowable 可获宽免;免税的 klT@cO-9  
allowable business loss 可扣除的营业亏损 HMh"}I2n  
allowable expenses 可扣税的支出 l*d(;AR  
allowance 免税额;津贴;备抵;准备金 T?ZRiR)@  
allowance for debts 债项的免税额 GLeK'0Q@  
allowance for depreciation by wear and tear 耗损折旧免税额 f Sa"%8%  
allowance for funeral expenses 殡殓费的免税额 "hH.#5j  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 l~w2B>i)  
allowance for repairs and outgoings 修葺及支出方面的免税额 3sy (vC  
allowance to debtor 给债务人的津贴 ;;6uw\6 O  
alteration of capital 资本更改 V{/?FO?E  
alternate trustee 候补受托人 a%/9v"}  
amalgamation 合并 $QLcH;+7t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 Hg+H=?  
ambit of charges 征税范围;收费范围 kuszb~`zPY  
amended valuation 经修订的估值 Oi8.8M  
American Commodities Exchange 美国商品交易所 U`,6 * MS  
American Express Bank Limited 美国运通银行 "Q@ronP(~  
American Stock Exchange 美国证券交易所 .6+Z^,3  
amortization 摊销 =5~jx  
amount due from banks 存放银行同业的款项 "K6&dk jY  
amount due from banks abroad 存放海外银行同业的款项 :V RNs  
amount due from holding companies 控股公司欠款 OR~8sU  
amount due from local banks 存放本港银行同业的款项 <lx+/o  
amount due to banks 银行同业的存款 4%>$-($  
amount due to banks abroad 海外银行同业的存款 s(/; U2"e  
amount due to holding companies 控股公司存款 }v}P .P  
amount due to local banks 本港银行同业的存款 R;&AijS8  
amount due to outport banks 外埠银行同业的存款 ^ *k?pJ5  
amount for note issue 发行纸币的款额 jFL #s&ft  
amount of bond 担保契据的款额 !Qu"BF   
amount of consideration 代价款额 9PXFRxGA  
amount of contribution 供款数额 N8F~8lTi  
amount of indebtedness 负债款额 IP xiV]c  
amount of principal of the loan 贷款本金额  ]hk  
amount of rates chargeable 应征差饷数额 )r xX+k+b/  
amount of share capital 股本额 K*K,}W&}  
amount of sums assured 承保款额 D#cyOrzy  
amount of variation 变动幅度 u8&Z!p\  
amount of vote 拨款数额 lb4Pcd j  
amount payable 应付款额 ~ =M7 3U#  
amount receivable 应收款额 SJb&m-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 . qO@Q=  
analysis 分析 }YGV\Nu  
ancillary risk 附属风险 B~MU^ |v  
annual account 周年帐目;周年帐目报表;年度决算;年结 &^ 1$^=  
annual accounting date 年结日期 AG`L64B  
annual allowance 每年免税额;年积金;年度津贴;年津 A5c%SCq;  
annual balance 年度余额 IA8f*]?  
annual disposable income 每年可动用收入 U)fc*s  
annual estimates 周年预算 Rr&h!YMb  
annual fee 年费 }~e8e   
annual general meeting 周年大会 ,<(}|go   
annual growth rate 年增率;每年增长率 :}'=`wa  
annual long-term supplement 长期个案每年补助金 >%}C^gu)  
annual pensionable emolument 可供计算退休金的年薪 6m* QX+  
annual report 年报 3]}D`Qs6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 % ?0:vn  
annual return 周年报表;周年申报表;每年报税表格 %9KldcQ}~  
Annual Return Rules 《周年报表规则》 N7b8m?!  
annual review of consumer prices 每年消费物价回顾 Xv ]W(f1  
annual roll-forward basis 逐年延展方式 X5zDpi|Dq  
annual salary 年薪 6Zm# bFQ  
annual statement 年度报表;年度决算表 q;T{|5/O  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s4X>.ToMC  
annuitant 年金受益人 k:t ]s_`<  
annuity 年金 e'6/` Evqz  
annuity contract 年金合约 2b}t,&bv?  
annuity on human life 人寿年金 Hq'`8f8N  
antecedent debt 先前的债项 hZ?Rof  
ante-dated cheque 倒填日期支票 W <9T0sZ  
anticipated expenditure 预期开支 ,1~"eGl!  
anticipated net profit 预期纯利 \ub7`01  
anticipated revenue 预期收入 % L$bf#  
anti-inflation measure 反通货膨胀措施 {f/~1G[M  
anti-inflationary stance 反通货膨胀立场 k9sh @ENy  
apparent deficit 表面赤字 vYwYQG  
apparent financial solvency 表面偿债能力 $v4.sl:x  
apparent partner 表面合伙人 JFcLv=U  
application for personal assessment 个人入息课税申请书 >*~L28Fyn  
application of fund 资金应用 ugdQAg  
application to release as liquidator and to destruct the books of accounts and documents vOn`/5-  
申请免除清盘人职务及毁灭帐簿与文件 .F98G/s  
appointed actuary 委任精算师 TV)h`\|Z*  
appointed auditor 委任核数师;委任审计师 2Q/x@aT,h  
appointed trustee 委任的受托人 2e+UM$  
appointer 委任人 o |{5M|nD  
apportioned pro rata 按比例分摊 \tf <B\oa  
apportionment 分配;分摊 .F4>p=r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GFj{K  
apportionment formula 分摊方程式 cM(:xv  
apportionment of estate duty 遗产税的分摊 OcR$zlgs[v  
appraisal 估价;评估 CpUk Cgg  
appreciable growth 可观增长 [\^ n=  
appreciable impact 显着影响 x[FJgI'r  
appreciable increase 可观增长 lHN5Dr  
appreciation 增值;升值 q(  
appreciation against other currencies 相对其他货币升值 1-8mFIK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bkOv2tZ  
appreciation tax 增值税 Q3kdlxXR  
appropriation 拨款;拨用;拨付 -]0OKE&  
appropriation account 拨款帐目 .5^cb%B*  
Appropriation Bill 拨款法案 ^n*)7K[  
appropriation-in-aid system 补助拨款办法 ~8'sBT  
approved assets 核准资产 -^&<Z 0m  
approved basket stock 认可一篮子证券 [<Mx2<8f  
approved budget 核准预算 2%DSUv:H%  
approved charitable donation 认可慈善捐款 vv72x]  
approved charitable institution 认可慈善机构 "Gsc;X'id  
approved currency 核准货币;认可货币 *>Ns_su7W  
approved estimates 核准预算 i?p$H0b n  
approved estimates of expenditure 核准开支预算 ;v}GJ<3  
approved overseas insurer 核准海外保险人 j$M h + 5  
approved overseas trust company 核准海外信托公司 q}i]'7  
approved pooled investment fund 核准汇集投资基金 -o ^7r@6  
approved provident fund scheme 认可公积金计划 U$O\f18  
approved provision 核准拨款 m ifxiV  
approved redeemable share 核准可赎回股份 wT6"U$cV  
approved regional stock 认可地区性证券 pj\u9 L_  
approved retirement scheme 认可退休金计划 qzYwt]GNS  
approved subordinated loan 核准附属贷款 29;?I3< *  
arbitrage 套戥;套汇;套利 G?L HmTHg  
arbitrageur 套戥者;套汇者 q$0*b]=E  
arbitrary amount 临时款项 .p<:II:6  
arrangement 措施;安排;协定 nD_GL  
arrears 欠款 hE-h`'ha`  
arrears of pay 欠付薪酬 @x*c1%wg  
arrears of revenue 逾期未收税款;逾期未收的帐项 aB_F9;IR  
articles of association 组织章程;组织细则;组织章程细则 EuZ<quwWg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @:oXN]+ _  
ascertainment of profit 确定利润 Ot4 Z{mA  
"Asia Clear" “亚洲结算系统” b)6D_Az7c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %R}qg6dL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 , Rk9N  
Asian Development Fund [ADF] 亚洲发展基金 ax"+0L {  
Asian dollar bond 亚洲美元债券 Y>dF5&(kb  
Asian dollar market 亚洲美元市场 -RE^tW*Yy  
Asian dollar rate 亚洲美元利率 &fDIQISC  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Tr_w]'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !{ y@od@T  
asked price 沽盘;喊价;索价;卖方报价 "IZa!eUW  
assessable income 应评税入息 $.Qkb@}  
assessable loss 应评税亏损 ]&o$b]  
assessable profit 应评税利润 ;;!yC  
assessable value 应评税值 NxkGOAOE  
assessed profit 估定利润 fe\mL mK9  
assessed value 经评估价值 d2*fLEsF  
assessment 评税;评定;估价;评税单 X:A^<L ~  
assessment number 评税编号;估价编号 L ^r#o-H<  
assessment of additional tax 补加税评税 GB23\Yv  
assessment of performance 业绩评估;实绩评价 $iN"9N%l  
Assessor 评税主任 ]Z>}6!  
asset price bubbles 资产价格泡沫 ;@mS^ik")$  
asset-backed securities 具资产保证的证券 /MIe(,>Uh  
assets accretion 资产增值 QJZK|*  
assets and liabilities 资产与负债 qLO4#CKCL6  
assets betterment statement 资产递增表;资产改进表 ]3D0R;  
assets lending 实物放款;有抵押贷款 _'#n6^Us<  
assets of the company passing on the death 死者去世时转移的公司资产 ayn)5q/z  
assets pledged as security for liabilities 用作负债抵押的资产 :">!r.Q  
assets portfolio 资产投资组合 Uf1!qP/H?  
assets price 资产价格 [zH:1Zhl&  
assets quality 资产质素 ncZ+gzK|"  
assets realization 资产变现 3OrczJ=[UF  
assets refinancing arrangement 资产再集资安排 F8nYV  
assets securitization 资产证券化 >"??!|XG^  
assets situated outside Hong Kong 在香港以外地方的资产 e6`Jbu+J<f  
assets stripping 削减资产;拆卖资产 ;0Q4<F  
assets value 资产值 DHy q^pJ  
assignee 承让人 qSM|hHDo)  
assignment 转让;转让书;转让契 cutuDZ  
assignment of interest 权益转让 Q$a{\*[:+  
assignment of letters patent and trade mark 专利证书及商标转让 +! ]zA4x  
assignment of property 物业转让;物业转让书 DEBB()6,  
assignment right 转让权 2bv=N4ly  
assignor 转让人 x!?u^  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f&=AA@jLv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XPavReGf  
associate member 附属会员 h&M{]E9=  
associated body corporate 相联法人团体 h}>"j%I  
associated company 相联公司;联属公司 &pP;Neh;  
associated corporation 相联法团 034iK[ib"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |T<_5Ik  
公认会计师公会〔英国〕 c/:b.>W  
Association of Futures Exchange Brokers 香港期货经纪协会 K='z G*$l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /74QMx?  
association of underwriters 承保人组织 ;@0;pY  
assumption of control 接管 `Syl:rU~y@  
assurance 担保;保险;转易;转易书 Mc? Qx  
assurance of interest 权益的转易 ^a/gBC82x  
at 19XX price 按一九XX年价格计算 ]MqMQLG0t  
at a discount 按赔价计算;按贴水价格计算;打折扣 OsTc5K.U~  
at a premium 按溢价计算;按升水价格计算 (j%~u&+-  
at call 通知付款;按通知 MS nG3]{z  
at constant market price 按固定市价计算 ntu5{L'8  
at constant price 按固定价格计算 v3*_9e  
at cost 按成本计算 D.r<QO~6B  
at current market price 按当时市价计算;按现时市价计算 2+RUTOv/d  
at current price 按当时价格计算;按现时价格计算 VRVO-Sk  
at factor cost 按要素成本计算;按生产要素成本计算 M  f}~{+  
at money-of-the-day price 按付款当日价格计算 c_dVWh e  
at or better 按指定或较佳价位〔买卖指令〕 ~G)S   
at par 按面值计算;平价 I )~GZ  
at sight 见票即付 ;d@#XIS&-(  
at the close 按收市盘 'S20\hwt-  
at the opening 按开市盘 <kfnpB=  
attestation 见证;见证条款 h! M  
at-the-money option 平价期权 %Si6]3-^@  
attorney 受权人;受托代表人 To\QjP-  
attornment 新拥有人承认书 OstQqV%@  
attributable profit 可归属利润 a Fl;BhM  
attributable share value 可归属股份价值 i"1Mfz~e  
Auckland Stock Exchange 奥克兰证券交易所 O+nEXS\rQ  
auction 拍卖 jkQ*D(;p  
auctioneer 拍卖商 k)i3   
audit 审计;核数 W 6^5YH%  
Audit Commission 审计署 jqz ux[6{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pD8+ 4;A  
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〕 ~jWn4 \  
audit review 帐目审查 @CNi{. RX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #{6{TFx\  
audited account 审计帐目;经审计的帐目 l?\jB\,  
audited annual account 经审计的周年帐目 Ve8=b0&Y#j  
audited balance sheet 经审计的资产负债表 O24m;oHM  
auditor 核数师;核数主任;审计师 99]R$eT8  
auditor's certificate 核数师证明书;审计师证明书 'HO$C, 1]  
auditor's report 核数师报告;审计师报告 rExnxQ<e  
Aussie bond 澳元债券 -fM1nH&  
austerity budget 紧缩预算 b\ X@gq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _1!7V3|^  
Australia All Ordinaries Index 澳洲所有普通股票指数 xn?a. 3b'  
Australian Dollar [AUD] 澳元 m1j*mtu  
Australian Options Market 澳大利亚期权市场 QpF;:YX^3  
Australian Securities Commission 澳洲证券事务监察委员会 vXev$x=w-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DMs,y{v  
Australian Stock Exchange 澳大利亚证券交易所 b k~( ^!R  
Austrian Schilling [ATS] 奥地利先令 N(O9&L*4fm  
authentication 认证;鉴证 %9 SJ E  
authority to purchase 委托购买证;委购书 i9rN9Mq?O  
authorization 认可;核准;授权;授权书 @g|v;B|{  
authorization by direction 指示授权 u/UrAqw  
authorization by instruction 指令授权 @Rg/~\K  
authorization by warrant 令状授权  nI[os  
authorization of unit trust 单位信托的认可 >R|/M`<ph  
authorized agent 指定代理人 n"$jG:A QJ  
authorized capital 法定资本 R%Hi+#/dr-  
authorized clerk 出市员 -TLlwxc^%  
authorized dealer 认可交易商 "N;`1ce  
authorized financial institution 认可财务机构 BIH-"vTy  
authorized fund 认可基金 O6@j &*jS  
authorized fund house 获授权的基金公司;认可基金公司 ,1hxw<sNR  
authorized institution 认可机构 f@6QvkIa  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e*sfPHt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [.K1i ZyTi  
authorized insurer 获授权保险人;获认可承保人 X enE^e+9  
authorized investment 特准投资项目 <:_wbVn-  
authorized person 获授权人 1kz\IQ{  
authorized representative 获授权代表 k3~}7]O)  
authorized share capital 法定股本 bjyZk_\  
automated quotation system 自动报价系统 GL&y@6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K:J3Z5"  
自动交易系统〔香港期货交易所有限公司〕 5b5x!do  
automatic adjustment mechanism 自动调整机制 |Yx~;q:  
automatic adjustment system 自动调整系统 +u.1 ;qF  
Automatic Clearing House 自动票据交换所 \c,ap49RC  
automatic exchange rates accumulation system 自动化汇率累集系统 >3ZFzh&OYQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 f}6s Q5  
automatic teller machine [ATM] 自动柜员机 o5d%w-'  
autopay 自动转帐 tE.FrZS  
available assets 可用资产 /{Is0+)  
available fiscal reserve 现存财政储备 ag;Q F  
available profit 可用利润 qjc8fP2  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Nv$ R\'3  
average 平均;平均数;海损 W'els)WJ|x  
average basic salary 平均基本薪金 hC:n5]K  
average consumer expenditure 平均消费开支;一般消费开支  JR'  
average cost 平均成本 q~ tz? T_  
average cost of land production 增辟土地平均成本 Mc@e0  
average daily turnover 平均每日成交额 8."]//V  
average daily wage rate 平均每日工资率 xP_cQwm`1  
average expenditure pattern 平均开支模式 Y21g{$~Q{  
average growth rate 平均增长率 AW%50V  
average net fixed assets 固定资产平均净值 [<7@{;r  
average of relatives 相对价格平均数 0mpX)S  
average price 平均价格 #akpXdXs  
average propensity to consume 平均消费倾向;一般消费倾向 rUwZMli  
average propensity to save 平均储蓄倾向;一般储蓄倾向 D{!6Y*d6&s  
average rate 平均率 phQU D  
average revenue 平均收入;平均收益 EJj.1/]|r  
average stock 平均库存;平均存货 5]~'_V  
average yearly rent 平均年租 -M~8{buxv  
avoidance of double taxation 避免双重课税 ,aOl_o -&  
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 =MSr/O2  
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