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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: {TJBB/B1  
A share A股;甲类股份 qIQ 61><  
abatement of tax 减税;减扣免税额 /Qef[$!(  
ABN AMRO Bank N.V. 荷兰银行 .Z"`:4O   
above-the-line expenditure 线上项目支出;经常预算支出 /4;A.r`;  
above-the-line receipt 线上项目收入;经常预算收入 I2SH j6 -  
ABSA Asia Limited 南非联合亚洲有限公司 e00 }YWf%  
absolute change 绝对数值变更 hDZyFRg  
absolute expenditure 实际开支 v.>K )%`#  
absolute guideline figure 绝对准则数字 lVd-{m)  
absolute interest 绝对权益 ; 2V$`k  
absolute order of discharge 绝对破产解除令 !hS)W7!ik  
absolute profit margin 绝对利润幅度 OU#p^ 5K  
absolute value 实值;绝对值 94t`&jZ&|u  
absolutely vested interest 绝对既得权益 5=<KA   
absorbed cost 已吸收成本;已分摊成本 +s;Vfc$b]H  
absorption 吸收;分摊;合并 hmG8 {h/  
absorption rate 吸收率;摊配率;分摊率 ~ QohP`_  
ACB Finance Limited 亚洲商业财务有限公司 5ZH3}B^L$  
acceptable form of reciprocity 合理的互惠条件 Y{#*;p*I  
acceptable rate 适当利率;适当汇率 +( afO ~9  
acceptance agreement 承兑协议 $9r4MMs{$  
acceptance for honour 参加承兑 L%{YLl-zf]  
acceptor 承兑人;接受人;受票人 kZrc^  
acceptor for honour 参加承兑人 } snS~kx  
accident insurance 意外保险 GQd[7j[sh  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ij =NcP  
accident insurance scheme 意外保险计划 ]SPuNBsy)  
accident year basis 意外年度基准 :2 :VMIa  
accommodation 通融;贷款 vZ57 S13  
accommodation bill 通融票据;空头票据  iD])E/  
accommodation party 汇票代发人 z#P`m,~t0  
account balance 帐户余额;帐户结余 )8aHj4x  
account book 帐簿 Ty~z%=H  
account collected in advance 预收款项 .\ya  
account current book 往来帐簿 9^?muP<A  
account of after-acquired property 事后取得的财产报告 soQ[Zg4}  
account of defaulter 拖欠帐目 O`GF |  
account payable 应付帐款 PE/uB,Wl  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P?n4B \!  
account receivable 应收帐款 7I&o  
account receivable report 应收帐款报表 7l =Tl[n  
account statement 结单;帐单;会计财务报表 ~OvbMWu  
account title 帐户名称;会计科目 H<<t^,E^.t  
accountant's report 会计师报告 UF }[%Sa  
Accountant's Report Rules 会计师报告规则 =2QP7W3mg<  
accounting and auditing procedure 会计与审计程序;会计与核数程序 :&'jh/vRN  
Accounting Arrangements 《会计安排》 7ZyP  
accounting basis 会计基础 r7R.dD /.  
accounting by Official Receiver 破产管理署署长呈交的帐目 =_m3 ~=Z  
Accounting Circular 《会计通告》 3RvDX p  
accounting class 会计类别 mv~?1aIKD  
accounting date 记帐日期;会计结算日期 zb"4_L@m2  
accounting for money 款项核算 )rAJ>;  
Accounting Officer 会计主任 '@M"#`#0  
accounting period 会计报告期;会计期 T{m) = (q  
accounting policy 会计政策;会计方针 $0un`&W  
accounting practice 会计惯例 S ~fz  
accounting principle 会计准则 8Lx1XbwK  
accounting record 会计记录 "$o>_+U  
accounting report 会计报告 g)TZ/,NQ{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -OU{99$aS  
Accounting Society of China 中国会计学会 B9$f y).Gp  
accounting statement 会计报表 'kY/=*=Q  
accounting system 会计制度;会计系统 / j%~#@  
accounting transaction 会计事项;帐务交易 TecMQ0 KD  
accounting treatment 会计处理 *l"CIG'  
accounting year 会计年度 zn&ZXFgN  
accretion 增值;添加 ePJ_O~c  
accrual 应计项目;应累算数目 qq<T~^  
accrual basis 应计制;权责发生制 (U# Oj"  
accrual basis accounting 应计制会计;权责发生制会计 5p:BHw;%;  
accrue 应累算;应计 IpSWg  
accrued benefit 应累算利益 HQ7g0:-^a>  
accrued charges 应计费用 l:JVt`A4?  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;fW~Gb?"  
accrued expenses 应累算费用 yTK3eK  
accrued interest payable 应付利息;应计未付利息 G}+@C]  
accrued interest receivable 应收利息;应计未收利息 {I $iD  
accrued right 累算权益 hwL`9.w  
accruing profit 应累算的利润 |o9`h9i  
accumulated fiscal reserve 累积财政储备 u7RlxA:  
accumulated profit 累积利润;滚存溢利 sP2Uj  
accumulated reserve 累积储备 `sso Wn4  
accumulation of surplus income 累积收益盈余 W}3%BWn  
acquired assets 既得资产 } eHxw+.  
acquisition 收购;购置;取得 o 7tUv"Rs  
acquisition cost 购置成本 #Ktk["6  
acquisition expenses 购置费用 L97 ~ma  
acquisition of 100% interest 收购全部股权 T`Up%5Dk  
acquisition of control 取得控制权 2PRiiL@  
acquisition of fixed assets 购置固定资产 >JsVIfAF  
acquisition of shell “买壳” =7H\llL4BC  
acquisition price 收购价 _&9P&Zf4  
act of God 天灾 [TUs^%2@  
acting partner 执事合伙人 7qUg~GJX  
active market 买卖活跃的市场;交投畅旺的市场;旺市 rTVv6:L  
active partner 积极参与的合伙人 ZN;ondp4  
active trading 交投活跃 ISFNP&& K  
actual circulation 实际流通 3BD&;.<r  
actual cost 实际成本 [r3sk24  
actual expenditure 实际开支;实际支出 Eri007?D  
actual income 实际入息;实际收入;实际收益 $%"hhju  
actual market 现货市场 An0N'yo"Z  
actual price 现货价;实际价格 '\op$t/  
actual profit 实际利润 w2XHY>6];  
actual quotation 实盘;实际价位;实际报价 {J,"iJKop  
actual year basis 按实际年度计算 ^0}wmxDq  
actuals 实货 js Z"T  
actuarial investigation 精算调查 4:a ~Wlp[  
actuarial principle 精算原则 n;kWAYgg  
actuarial report 精算师报告 (?^F }]  
Actuarial Society of Hong Kong 香港精算学会 ^p9V5o  
actuarial valuation 精算师估值 Tsb}\  
actuary 精算师 IO 0nT  
ad referendum agreement 暂定协议;有待覆核的协定 1y1:<t  
ad valorem duty 从价税;按值征税 'kC#GTZi  
ad valorem duty system 从价税制 "T^%HPif  
ad valorem fee 从价费 rCczQ71W  
ad valorem tariff 从价关税 lZ[J1:%  
additional allowance 额外免税额 |? fAe {*  
additional amount for unexpired risk 未过期风险的额外款额 .xmB8 R  
additional assessable profit 补加应评税利润 r2'K'?T3  
additional assessment 补加评税 U!c+i#:t  
additional commitment 额外承担 Xxd D)I  
additional commitment vote 额外承担拨款 '<<@@.(f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {^N,$,Ab.  
additional dependent parent allowance 供养父母额外免税额 O#18a,o@  
additional provision 额外拨款 &g23tT#P?  
additional stamp duty 附加印花税 Fv %@k{  
additional tax 补加税罚款;补加税款 ?6&G:Uz/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 a.gMH uL  
adjudged bankrupt 被裁定破产 KA{QGaZ/  
adjudicated bankrupt 裁定破产人 $b{8 $<;9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 LiQH!yHW  
adjudication of bankruptcy 裁定破产;宣告破产 uM\\(g}  
adjudication of insolvency 裁定无力偿还债务 8J$1N*J|  
adjusted actual 经调整的实数;调整后的实数 *aWh]x9TlU  
adjusted current assets 经调整的流动资产;调整后的流动资产 %r.C9  
adjusted figure 经调整的数字;调整后的数额 !> +Lre@  
adjusted liabilities 经调整的负债;调整后的负债 %5KK#w "  
adjusted loss 经调整的亏损;调整后的亏损 /<$|tp\Rc  
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 _RxnB?  
adjusted profit 经调整的利润;调整后的利润 fS|e{!iI"  
adjusted surplus 经调整的盈余额;调整后的盈余额 =A'JIssk  
adjusted value 经调整的价值;调整后的价值 ^%Cd@!dk  
adjustment 调整;修订;理算〔保险〕 P, l (4  
adjustment centre 调剂中心 W% Lrp{  
adjustment lag 调整过程的时间差距;调整时差 =EA @  
adjustment mechanism 调整机制 XP}5i!}}7=  
adjustment of loss 亏损调整 2 YWO'PL  
adjustment process 调整过程;调整程序 u1u;aG  
adjustment range 调整幅度 q5EkAh<PD|  
administered exchange rate 受管制汇率 SnXM`v,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I{U|'a  
administration expenses 行政费用 ts@$*  
administration fee 手续费;行政费 8,RqhT)2#  
administration in bankruptcy 破产管理 H*3u]Ebh  
administration order 遗产管理令 Q#ksf h!D  
administrator 管理人;遗产管理人 PHI c7*_  
administrator of the estate 遗产管理人 *?uUP  
admission of debt 债项承认书 ;'V[8`Z@  
admission of proof 接纳债权证明 AI{0;0  
advance 放贷款项;垫付款项;预支款项;预付款项 ^ /%Y]d$  
advance account 暂支帐目;预付款帐户 1EQ:@1  
advance compensation 预付补偿金 Lk#)VGk:  
advance from shareholder 股东垫款 u #}1 M  
advance pending reimbursement 预支以待日后付还 e@Ev']  
advanced economy 先进经济体系 v*JKLA  
advancement 预付;预付财产 1(# H%  
advances warrant 垫款令 ,Fkq/h  
advancing 贷出 |4j6}g\  
adverse balance 逆差 Z+);}>-5  
adverse exchange 逆汇 dQ-g\]d|  
advertisement addressed to shareholders 在报章刊登的致股东通告 'sa)_?Hy  
advice for collection 托收通知书 #Y-_kQV*  
advice of drawing 提款通知书;汇票通知书 *)^ ZUk  
advice of payment 付款通知 Vb JE zl  
Advisory Committee [Securities and Futures Commission] { 6qxg_{  
谘询委员会〔证券及期货事务监察委员会〕 :PY8)39@K  
Advisory Committee on Diversification 经济多元化谘询委员会 ip{ b*@K  
affidavit 誓章;遗产申报誓章 XfMUodV-OZ  
affidavit of no receipt 述明无收款的誓章 AU%Yr 6  
affiliate 联号;联营公司;附属公司 p= x &X~  
affiliated company 附属公司;联号;联营公司 /@&o%I3h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :]Om4Q\-#  
affordability 负担能力 = B;qy7?  
African Development Bank [AfDB] 非洲开发银行 upk_;ae  
after-acquired property 事后取得的财产 z~p!7q&g  
after-hours dealing 市后交易 40].:9VG  
after-tax profit 税后盈利;税后利润;税后溢利 udr|6EjD.  
agency agreement 代理协议 s/11 TgJ  
agency expenses 代理机构的开支 ,d_rK\J  
agency fee 代理费 N!dBF t"  
Agency Law 《代理法》 $qZ6i  
agent 代理人;承销人 9yTkZ`M28  
agent of company 公司代理人 =1|p$@L`%  
agent's fee 代理人费;经纪费 55<!H-zt  
aggregate 总计;总数;总体数字 f8r7 SFwUv  
aggregate amount 总款额;总额 +/mCYI  
aggregate assets and liabilities 总体资产与负债 <^KW7M}w*c  
aggregate at constant price 按固定价格计算的总体数字 @RuMo"js  
aggregate demand 总需求 AOcUr)  
aggregate gross position 总持仓量 >< S2o%u~  
aggregate limit 总限额 5pY|RV6:  
aggregate of salaries tax 合计薪俸税 Ic!x y  
aggregate performance 总体表现;总体业绩 2Y[n  
aggregate supply 总体供应 Y*#TfWv:  
aggregate surplus 总盈余 ls9Y?  
aggregate total 整体总额 8JR&s  
aggregate value 总值;合计价值 :ntAU2)H  
aggregated basis 合计基准 jHatUez4O  
aggregated net chargeable income 合计应课税入息实额 b{-|q6  
aggregation 合并计算;合计;总和 \21Gg%W5AE  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]S9Z5l0  
aggregation of property 财产的总和 :-hVbS0I  
agio 差价;贴水 S-Vxlku]  
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》 x 00'wY|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wnXU=  
《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》 !m'Rp~t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XA.1Y)  
《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》 t&5Ne ?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?-`&YfF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d >zC[]1  
agreement for a settlement 授产协议 ""N~##)8  
agreement for assignment 转让协议 0/7.RpX,.  
agreement for sale 售卖协议;买卖协议 p*@t$0i  
agreement for sale and purchase 买卖协议 j%Uoigi  
agreement for the payment of interest 支付利息协议 !lsa5w{  
agreement for the repayment of money 还款协议 e!w2_6?3  
agreement of reinsurance 再保险协议 /FPO'} 6i  
Agricultural Bank of China 中国农业银行 Wk/Q~ o  
air passenger departure tax 飞机乘客离境税 -Ks)1w>l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *u,&?fCl  
airport tax 机场税 I7Abf7>*Q  
alcohol duty 酒精税 +tg${3ti_  
alienation 让与;让渡;转让 Rm$(X5x>o  
alimony 生活费;赡养费 >nvK{6xR:  
All Ordinaries Index [AOI] 所有普通股指数 'T7 3V  
all risks 全险;综合险 vAeVQ~  
All Sales Record for Stock Market 《股票市场成交报告》 ~Ij/vyB_  
Allied Capital Resources Limited 新联财务有限公司 4sH?85=j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <KCyXU*  
allocation letter 拨款信件 }jWg&<5+z  
allocation of fund 分配款项;预留款项 M5_ t#[ [  
allocation of profit 利润分配;溢利分配 i 2uSPV!Tf  
allocation warrant 拨款令 THK^u+~LM  
allotment 分配;配股 w&VDe(:~  
allotment notice 股份配售通知;配股通知 /!p}H'jl  
allotment of shares 股份分配 f;,*P,K  
allowable 可获宽免;免税的 0blbf@XA  
allowable business loss 可扣除的营业亏损 f$dIPt(  
allowable expenses 可扣税的支出  fWs*u[S  
allowance 免税额;津贴;备抵;准备金 ?`kZ6$  
allowance for debts 债项的免税额 z" ?WT$  
allowance for depreciation by wear and tear 耗损折旧免税额 p-DHTX  
allowance for funeral expenses 殡殓费的免税额 ICe;p V  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8.IenU9  
allowance for repairs and outgoings 修葺及支出方面的免税额 ty%,T.@e  
allowance to debtor 给债务人的津贴 ^4<&"aoo  
alteration of capital 资本更改 }m Ub1b  
alternate trustee 候补受托人 EaL>~: j  
amalgamation 合并 /Q:mUd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mWn0"1C  
ambit of charges 征税范围;收费范围 UL%a^' hR  
amended valuation 经修订的估值 {9XNh[NbP  
American Commodities Exchange 美国商品交易所 "}-S%v`)z  
American Express Bank Limited 美国运通银行 *1_Ef).  
American Stock Exchange 美国证券交易所 ,zK E$  
amortization 摊销 ;3bUgI}.J  
amount due from banks 存放银行同业的款项 3QdCu<eBZ  
amount due from banks abroad 存放海外银行同业的款项 em- <V5fb  
amount due from holding companies 控股公司欠款 "i*gJFW|  
amount due from local banks 存放本港银行同业的款项 V(io!8,  
amount due to banks 银行同业的存款 Rs"G8Q9Q  
amount due to banks abroad 海外银行同业的存款 "*MF=VB1  
amount due to holding companies 控股公司存款 vO/3bu}  
amount due to local banks 本港银行同业的存款 Vu E$-)&)  
amount due to outport banks 外埠银行同业的存款 HN5,MD[  
amount for note issue 发行纸币的款额 qFq$a9w|@  
amount of bond 担保契据的款额 BD^1V( I/  
amount of consideration 代价款额 2vsV :LS.  
amount of contribution 供款数额 /?z3*x  
amount of indebtedness 负债款额 +~y>22Zfg  
amount of principal of the loan 贷款本金额 ,LmP >Q.  
amount of rates chargeable 应征差饷数额 $ye>;Ek  
amount of share capital 股本额 x_C0=Q|K3  
amount of sums assured 承保款额 d:#tN4y7(  
amount of variation 变动幅度 %@TC- xx  
amount of vote 拨款数额 P6'Se'f8  
amount payable 应付款额 vr2PCG[~  
amount receivable 应收款额 F=#V/ #ia  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &"J;  
analysis 分析 wg\ p&avvb  
ancillary risk 附属风险 \ptjnwC^O  
annual account 周年帐目;周年帐目报表;年度决算;年结 SN\c 2^#  
annual accounting date 年结日期 SQx&4R.  
annual allowance 每年免税额;年积金;年度津贴;年津 "Y- WY,H  
annual balance 年度余额 qn |~YXn  
annual disposable income 每年可动用收入 2\T\p<_20  
annual estimates 周年预算 `QW=<Le?  
annual fee 年费 )1 HWD]>4  
annual general meeting 周年大会 WNQ<XB qAw  
annual growth rate 年增率;每年增长率 kl9~obX 1  
annual long-term supplement 长期个案每年补助金 A&WC})H5  
annual pensionable emolument 可供计算退休金的年薪 `c-omNu  
annual report 年报 'ShK7j$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6Q_A-X3hk  
annual return 周年报表;周年申报表;每年报税表格 ev_'.t'  
Annual Return Rules 《周年报表规则》 Q[|*P ] w  
annual review of consumer prices 每年消费物价回顾 R*S:/s  
annual roll-forward basis 逐年延展方式 )E^4U 9v),  
annual salary 年薪 *-Vr=e<8   
annual statement 年度报表;年度决算表 %yk_(3a  
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 _u~0t`f~  
annuitant 年金受益人 've[Mx  
annuity 年金 be5N{lPT@;  
annuity contract 年金合约 u3pFH(  
annuity on human life 人寿年金 %NC/zqPH~  
antecedent debt 先前的债项 M:iH7K  
ante-dated cheque 倒填日期支票 "VU/Ucb7  
anticipated expenditure 预期开支 6qT-  
anticipated net profit 预期纯利 rK:cUW0]X  
anticipated revenue 预期收入 -%^'x&e  
anti-inflation measure 反通货膨胀措施 pv-c>8Wb6  
anti-inflationary stance 反通货膨胀立场 jh`[ Y7RJO  
apparent deficit 表面赤字 rzLW @k  
apparent financial solvency 表面偿债能力 ?.H]Y&XF  
apparent partner 表面合伙人 ={N1j<%fh  
application for personal assessment 个人入息课税申请书 .V3e>8gw3  
application of fund 资金应用 \^RKb-6n  
application to release as liquidator and to destruct the books of accounts and documents q(~|roKA(  
申请免除清盘人职务及毁灭帐簿与文件  jIH^  
appointed actuary 委任精算师 uI%7jA~@  
appointed auditor 委任核数师;委任审计师 ('Uj|m}9  
appointed trustee 委任的受托人 t*)mX2R,  
appointer 委任人 K4YD}[  
apportioned pro rata 按比例分摊 HiH<'m"\.  
apportionment 分配;分摊 PB8g4-?p6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U/|JAg #  
apportionment formula 分摊方程式 MxKTKBxQ  
apportionment of estate duty 遗产税的分摊 ]yZ%wU9!  
appraisal 估价;评估 `+>K)5hrR  
appreciable growth 可观增长 i*@PywT"i3  
appreciable impact 显着影响 DrC"M*$!  
appreciable increase 可观增长 Fkq^2o ]  
appreciation 增值;升值 9|v%bO  
appreciation against other currencies 相对其他货币升值 }^p<Y5{b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m]8*k=v  
appreciation tax 增值税 W\;|mEEu  
appropriation 拨款;拨用;拨付 e t@:-}  
appropriation account 拨款帐目 (j??  
Appropriation Bill 拨款法案 +8itP>  
appropriation-in-aid system 补助拨款办法 e"NP]_vh,  
approved assets 核准资产 w-LENdw  
approved basket stock 认可一篮子证券 :2,NKdD  
approved budget 核准预算 : T7(sf*!*  
approved charitable donation 认可慈善捐款 VO=Ibu&X  
approved charitable institution 认可慈善机构  P Je_qP  
approved currency 核准货币;认可货币 Z*UVbyC  
approved estimates 核准预算 .kPNWNrw  
approved estimates of expenditure 核准开支预算 n\JI7A}  
approved overseas insurer 核准海外保险人 2l^_OrE!  
approved overseas trust company 核准海外信托公司 ,-8 -Y>[  
approved pooled investment fund 核准汇集投资基金 5I^;v;F  
approved provident fund scheme 认可公积金计划 `M 'tuQ M  
approved provision 核准拨款 NRp  
approved redeemable share 核准可赎回股份 A>2_I)  
approved regional stock 认可地区性证券 NMf#0Nz-  
approved retirement scheme 认可退休金计划 P R3Arfle  
approved subordinated loan 核准附属贷款 6pbCQ q  
arbitrage 套戥;套汇;套利 ~!8j,Bqs+z  
arbitrageur 套戥者;套汇者 QKlsBq  
arbitrary amount 临时款项 b.@4yW  
arrangement 措施;安排;协定 LyWY\K a  
arrears 欠款 *pv<ZF0>  
arrears of pay 欠付薪酬 #9!7-!4pW  
arrears of revenue 逾期未收税款;逾期未收的帐项 : MjDcI~  
articles of association 组织章程;组织细则;组织章程细则 ov;^ev,(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JTm'fo[  
ascertainment of profit 确定利润 c"Vp5lo0  
"Asia Clear" “亚洲结算系统” t H.L_< N  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #u8#< ,w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i$PO#}  
Asian Development Fund [ADF] 亚洲发展基金 dr:x0>  
Asian dollar bond 亚洲美元债券 Xo/H+[;X  
Asian dollar market 亚洲美元市场 hd~#I<8;2  
Asian dollar rate 亚洲美元利率 vO~  Tx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1PUZB`"3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,qv\Y]  
asked price 沽盘;喊价;索价;卖方报价 ,I x>.^|  
assessable income 应评税入息 *q k7e[IP  
assessable loss 应评税亏损 liH#=C8l*%  
assessable profit 应评税利润 S)j( %g  
assessable value 应评税值 :-JryiI  
assessed profit 估定利润 <<A#4!f  
assessed value 经评估价值 n-l_PhPQ`  
assessment 评税;评定;估价;评税单 ~~-VScG&  
assessment number 评税编号;估价编号 ftR& 5 !Wm  
assessment of additional tax 补加税评税 =&$z Nc4h  
assessment of performance 业绩评估;实绩评价 c3g`k"3*`  
Assessor 评税主任 Abt<23$h  
asset price bubbles 资产价格泡沫 %'2.9dB  
asset-backed securities 具资产保证的证券 NLG\*mQ  
assets accretion 资产增值 Q!V:=d  
assets and liabilities 资产与负债 -$[&{ .B.  
assets betterment statement 资产递增表;资产改进表 1Z @sh>X|  
assets lending 实物放款;有抵押贷款 =f{v:n6  
assets of the company passing on the death 死者去世时转移的公司资产 rz k;Q@1  
assets pledged as security for liabilities 用作负债抵押的资产 sg2%BkTI  
assets portfolio 资产投资组合 6WG g_x?3  
assets price 资产价格 TEd 5&Z  
assets quality 资产质素 EGQgrwY5  
assets realization 资产变现 _avf%OS  
assets refinancing arrangement 资产再集资安排 |. 0~'  
assets securitization 资产证券化 8{2  
assets situated outside Hong Kong 在香港以外地方的资产 o9"?z  
assets stripping 削减资产;拆卖资产 3c3;8h$k  
assets value 资产值 'kcR:5B  
assignee 承让人 b&&l   
assignment 转让;转让书;转让契 72Y 6gcg  
assignment of interest 权益转让 A?!RF7v  
assignment of letters patent and trade mark 专利证书及商标转让 6{1=3.CL  
assignment of property 物业转让;物业转让书 {>msE }L  
assignment right 转让权 rD SYR\cg  
assignor 转让人 9|Jv>Ur=)2  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 9 $$uk'}w!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \+O.vRc"M  
associate member 附属会员 Z6i~Dy3  
associated body corporate 相联法人团体 }" vxYB!h3  
associated company 相联公司;联属公司 b2UDPW  
associated corporation 相联法团 $a*7Q~4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  7N[".V]c  
公认会计师公会〔英国〕 D4 8e30  
Association of Futures Exchange Brokers 香港期货经纪协会 ?8"* B^*Sh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9>S)*lU&s  
association of underwriters 承保人组织 -GPJ,S V>  
assumption of control 接管 Nyy&'\`!  
assurance 担保;保险;转易;转易书 P7XZ|Td4*  
assurance of interest 权益的转易 v4"Ukv  
at 19XX price 按一九XX年价格计算 C:t>u..  
at a discount 按赔价计算;按贴水价格计算;打折扣 uo]xC+^  
at a premium 按溢价计算;按升水价格计算 &3Zb?  
at call 通知付款;按通知 TsK!36cg  
at constant market price 按固定市价计算 [-_{3qq<e  
at constant price 按固定价格计算 e>Z&0lV:  
at cost 按成本计算 nWIZ0Nde'  
at current market price 按当时市价计算;按现时市价计算 rtJER?A  
at current price 按当时价格计算;按现时价格计算 w>^(w<~Y  
at factor cost 按要素成本计算;按生产要素成本计算 B\c_GXUw  
at money-of-the-day price 按付款当日价格计算 3u/JcU-<  
at or better 按指定或较佳价位〔买卖指令〕 [StnKQ?"wz  
at par 按面值计算;平价 D0FX"BY7  
at sight 见票即付 3P2{M}WIl  
at the close 按收市盘 P|$n   
at the opening 按开市盘 Mu[lk=jC  
attestation 见证;见证条款 #:gl+  
at-the-money option 平价期权 2MRd  
attorney 受权人;受托代表人 OVi < d  
attornment 新拥有人承认书 Ul_Zn  
attributable profit 可归属利润 1#,4P1"  
attributable share value 可归属股份价值 rxgSQ+G_  
Auckland Stock Exchange 奥克兰证券交易所 9,INyEyAL  
auction 拍卖 E.Xp\Dm71  
auctioneer 拍卖商 M0fN[!*z  
audit 审计;核数 $kTm"I  
Audit Commission 审计署 x:MwM?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V&nB*U&s"  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 SZ9Oz-?  
audit review 帐目审查 >^jBE''  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *zrGrk:l  
audited account 审计帐目;经审计的帐目 X+XDfEt:Q  
audited annual account 经审计的周年帐目 ]|CcQ1#|H  
audited balance sheet 经审计的资产负债表 Yvo*^jv  
auditor 核数师;核数主任;审计师 rwLKY .J]  
auditor's certificate 核数师证明书;审计师证明书 .Q!d[vL  
auditor's report 核数师报告;审计师报告 0>BxS9?w  
Aussie bond 澳元债券 Z&Ob,Ru  
austerity budget 紧缩预算 1]Xx {j<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IAH"vHM  
Australia All Ordinaries Index 澳洲所有普通股票指数 9AVj/?kmU  
Australian Dollar [AUD] 澳元 MrHJ)x"hy  
Australian Options Market 澳大利亚期权市场 wkx9@?2*  
Australian Securities Commission 澳洲证券事务监察委员会 %@Gy<t,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 D#&9zR86F  
Australian Stock Exchange 澳大利亚证券交易所 LVB wWlJ  
Austrian Schilling [ATS] 奥地利先令 Hh^ "c}  
authentication 认证;鉴证 =\%ER/  
authority to purchase 委托购买证;委购书 K`K v.4  
authorization 认可;核准;授权;授权书 W:RjWn@<  
authorization by direction 指示授权 2~$S @c  
authorization by instruction 指令授权 ),p0V  
authorization by warrant 令状授权 j J{F0o  
authorization of unit trust 单位信托的认可 3O2G+G2  
authorized agent 指定代理人 rH`\UZ{cc  
authorized capital 法定资本 prj(  
authorized clerk 出市员 c36p+6rJk=  
authorized dealer 认可交易商 @FN|=?8%  
authorized financial institution 认可财务机构 /Y y)=~t{  
authorized fund 认可基金 p [C 9g  
authorized fund house 获授权的基金公司;认可基金公司 5,gT|4|B\g  
authorized institution 认可机构 (&SU)Uvu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w UxFE=ia  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q* R}yt5  
authorized insurer 获授权保险人;获认可承保人 ck{S  
authorized investment 特准投资项目 >g{&Qx`&  
authorized person 获授权人 P_A@`eU0  
authorized representative 获授权代表 wH o}wp  
authorized share capital 法定股本 1;(h0j  
automated quotation system 自动报价系统 JW[6 ^Rw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D-BT`@~l  
自动交易系统〔香港期货交易所有限公司〕 |iH MAo  
automatic adjustment mechanism 自动调整机制 g&  e u  
automatic adjustment system 自动调整系统 %cSx`^`6j  
Automatic Clearing House 自动票据交换所 3UUdJh<~  
automatic exchange rates accumulation system 自动化汇率累集系统 cOV9g)7^O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M)oKtiav*  
automatic teller machine [ATM] 自动柜员机 5FR#CQ  
autopay 自动转帐 x9 Z89Gwi  
available assets 可用资产 XZKlE F?  
available fiscal reserve 现存财政储备 {nwoJ'-V  
available profit 可用利润 P'qBqx[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 L6_%SGY_iE  
average 平均;平均数;海损 s<{ Hu0K$  
average basic salary 平均基本薪金 (-WRZLOQ  
average consumer expenditure 平均消费开支;一般消费开支 Jo\MDyb]  
average cost 平均成本 Z|E9}Il]  
average cost of land production 增辟土地平均成本 N5*Q nb8  
average daily turnover 平均每日成交额 4tCM 2it%  
average daily wage rate 平均每日工资率 Vr},+Rj  
average expenditure pattern 平均开支模式 I*N"_uKU  
average growth rate 平均增长率 -NJpql{Cb  
average net fixed assets 固定资产平均净值 9s"st\u 4  
average of relatives 相对价格平均数 Z>`\$1CI  
average price 平均价格 N~=I))i  
average propensity to consume 平均消费倾向;一般消费倾向 s9+):,dKP  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^ 4<D%\  
average rate 平均率 B$2b =\  
average revenue 平均收入;平均收益 g{DehBM  
average stock 平均库存;平均存货 LXo$\~M8G8  
average yearly rent 平均年租 s0' haU  
avoidance of double taxation 避免双重课税 32 i6j  
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 /7D5I\  
jcqUY+T$  
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