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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: t2(vtxrt  
A share A股;甲类股份 7O-fc1OTv  
abatement of tax 减税;减扣免税额 ny"z<N&}/  
ABN AMRO Bank N.V. 荷兰银行  MwC}  
above-the-line expenditure 线上项目支出;经常预算支出 K|Xr~\=  
above-the-line receipt 线上项目收入;经常预算收入 | Rj"}SC  
ABSA Asia Limited 南非联合亚洲有限公司 )A$xt)}P!{  
absolute change 绝对数值变更 \ZtKaEXnx  
absolute expenditure 实际开支 af'gk&%  
absolute guideline figure 绝对准则数字 /PKu",Azj  
absolute interest 绝对权益 LC4W?']/  
absolute order of discharge 绝对破产解除令 $-p9cyk  
absolute profit margin 绝对利润幅度 feJl[3@tO  
absolute value 实值;绝对值 !'#GdRstv  
absolutely vested interest 绝对既得权益 TT oW>RP#  
absorbed cost 已吸收成本;已分摊成本 %i.Prckrb  
absorption 吸收;分摊;合并 N;v]ypak  
absorption rate 吸收率;摊配率;分摊率 9>@Vk vpY  
ACB Finance Limited 亚洲商业财务有限公司 R2A#2{+H  
acceptable form of reciprocity 合理的互惠条件 X4<Y5?&0  
acceptable rate 适当利率;适当汇率 {TZV^gT4  
acceptance agreement 承兑协议 '!F'B:  
acceptance for honour 参加承兑 6HZVBZhM  
acceptor 承兑人;接受人;受票人 nT%ko7~-  
acceptor for honour 参加承兑人 >qVSepK3  
accident insurance 意外保险 Qb5@e#  
Accident Insurance Association of Hong Kong 香港意外保险公会 "vX\Q rL  
accident insurance scheme 意外保险计划 8+ ]'2{  
accident year basis 意外年度基准 P  Ij  
accommodation 通融;贷款 ?vfZ>7Q  
accommodation bill 通融票据;空头票据 uD?Rs`  
accommodation party 汇票代发人 _3IRj=Cs  
account balance 帐户余额;帐户结余 w6h*dh$w  
account book 帐簿 :'FCeS9  
account collected in advance 预收款项 DP-0,Gt&Xj  
account current book 往来帐簿 3RF`F i  
account of after-acquired property 事后取得的财产报告 V KxuK0{  
account of defaulter 拖欠帐目 2wJa:=$  
account payable 应付帐款 7GvMKtuSK  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 k;Fxr%  
account receivable 应收帐款 [1mEdtqf*  
account receivable report 应收帐款报表 V`8\)FFG  
account statement 结单;帐单;会计财务报表 ]=p^32  
account title 帐户名称;会计科目 "yc|ng  
accountant's report 会计师报告 $*:g~#bh  
Accountant's Report Rules 会计师报告规则 N@Q_5t0bk  
accounting and auditing procedure 会计与审计程序;会计与核数程序 a2[rY  
Accounting Arrangements 《会计安排》 e{H(  
accounting basis 会计基础 n]6-`fpD  
accounting by Official Receiver 破产管理署署长呈交的帐目 #-o 'g!  
Accounting Circular 《会计通告》 Iw^Q>MrT  
accounting class 会计类别 k=cDPu -  
accounting date 记帐日期;会计结算日期 6OB3%R'p  
accounting for money 款项核算 -Jf}3$Ra  
Accounting Officer 会计主任 dvM%" k  
accounting period 会计报告期;会计期 +`iJ+  
accounting policy 会计政策;会计方针 kE:{#>[Uz  
accounting practice 会计惯例 B}"V.Msv/  
accounting principle 会计准则 cTq;<9Iew  
accounting record 会计记录 l&*= .Zc7!  
accounting report 会计报告 1IlOU|4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^X?uAX-RP|  
Accounting Society of China 中国会计学会 M!D6i5k,   
accounting statement 会计报表 7?D?s!%\  
accounting system 会计制度;会计系统 GKKDO+A=!  
accounting transaction 会计事项;帐务交易 @j"6f|d  
accounting treatment 会计处理 lwz\" 8  
accounting year 会计年度 ?\)h2oi!F5  
accretion 增值;添加 a`[9<AM1#  
accrual 应计项目;应累算数目 UZs'H"K  
accrual basis 应计制;权责发生制 ^^lx Ot  
accrual basis accounting 应计制会计;权责发生制会计 LJom+PxF$x  
accrue 应累算;应计 ` Z/ MQ  
accrued benefit 应累算利益 !??g:2  
accrued charges 应计费用 Yep~C %/}  
accrued cumulative preference share dividend 应累算的累积优先股股息 Zu<S<??Jf  
accrued expenses 应累算费用 V/:2xT  
accrued interest payable 应付利息;应计未付利息 B[q"o I`  
accrued interest receivable 应收利息;应计未收利息 @qYT/V*/  
accrued right 累算权益 a6Joa&`dv  
accruing profit 应累算的利润 +,]VXH<y  
accumulated fiscal reserve 累积财政储备 <s7cCpUFP  
accumulated profit 累积利润;滚存溢利 [9B1%W  
accumulated reserve 累积储备 0OQ*V~>f  
accumulation of surplus income 累积收益盈余 `/?'^A%Ik  
acquired assets 既得资产 =6+99<G|%M  
acquisition 收购;购置;取得 +xgP&nw[-  
acquisition cost 购置成本 w0+X;aId  
acquisition expenses 购置费用 a4gX@&it_k  
acquisition of 100% interest 收购全部股权 u:f.;?  
acquisition of control 取得控制权 i]s%tEZ1  
acquisition of fixed assets 购置固定资产 -SfU.XlZl  
acquisition of shell “买壳” 8O$ LY\G  
acquisition price 收购价 ktS^^!,l%  
act of God 天灾 L|}s Z\2!  
acting partner 执事合伙人 d S'J@e=#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 l^$'6q"  
active partner 积极参与的合伙人 $:\`E 56\  
active trading 交投活跃 FE]UqB  
actual circulation 实际流通 )0]U"Nf ho  
actual cost 实际成本 1D3 8T  
actual expenditure 实际开支;实际支出 Dx`-h#  
actual income 实际入息;实际收入;实际收益 0AdxV?6z  
actual market 现货市场 znPh7{|<  
actual price 现货价;实际价格 0~K&P#iR  
actual profit 实际利润 RKE"}|i +S  
actual quotation 实盘;实际价位;实际报价 JT!9LNh;R`  
actual year basis 按实际年度计算 .c:h!-D;  
actuals 实货 sei2\l8q  
actuarial investigation 精算调查 PEm2w#X%L  
actuarial principle 精算原则 5&h">_j  
actuarial report 精算师报告 (Li0*wRb  
Actuarial Society of Hong Kong 香港精算学会 zsd1n`r  
actuarial valuation 精算师估值 Wy*+8~@A  
actuary 精算师 dgIH`<U$  
ad referendum agreement 暂定协议;有待覆核的协定 9X%: ){  
ad valorem duty 从价税;按值征税 &oq 0XV.M^  
ad valorem duty system 从价税制 > <Zu+HX  
ad valorem fee 从价费 q5L^>"  
ad valorem tariff 从价关税 ? dHl'  
additional allowance 额外免税额 wwywiFj  
additional amount for unexpired risk 未过期风险的额外款额 vy7/  
additional assessable profit 补加应评税利润 P tLWFO  
additional assessment 补加评税 AFm9"mQrw  
additional commitment 额外承担 K5|~iW'  
additional commitment vote 额外承担拨款 >Q!}tbg~9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (ie%zrhS  
additional dependent parent allowance 供养父母额外免税额 -*MY7t3  
additional provision 额外拨款 jU7[z$GX  
additional stamp duty 附加印花税 * Ogf6  
additional tax 补加税罚款;补加税款 ,a,2I  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J{-`&I'b  
adjudged bankrupt 被裁定破产 E5@=LS  
adjudicated bankrupt 裁定破产人 xO Aq!,|V  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 mO]>]   
adjudication of bankruptcy 裁定破产;宣告破产 F]PsS(  
adjudication of insolvency 裁定无力偿还债务 DU$#tg}{  
adjusted actual 经调整的实数;调整后的实数 5h`LWA B  
adjusted current assets 经调整的流动资产;调整后的流动资产 )\ceanS  
adjusted figure 经调整的数字;调整后的数额 4xr^4\ lk  
adjusted liabilities 经调整的负债;调整后的负债 Su"Z3gm5Kw  
adjusted loss 经调整的亏损;调整后的亏损 E:ci/09wD  
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 Ul9^"o  
adjusted profit 经调整的利润;调整后的利润 L!zdrCM  
adjusted surplus 经调整的盈余额;调整后的盈余额 Q}OloA(+  
adjusted value 经调整的价值;调整后的价值 op5 `#{  
adjustment 调整;修订;理算〔保险〕 >e R^G5rn;  
adjustment centre 调剂中心 m7g*zu2#  
adjustment lag 调整过程的时间差距;调整时差 GT)7VFrL  
adjustment mechanism 调整机制 N`,\1hHMT  
adjustment of loss 亏损调整 ;Tp9)UP)  
adjustment process 调整过程;调整程序 `6J7c;:  
adjustment range 调整幅度 X,_K )f  
administered exchange rate 受管制汇率 0bM_EC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c6#E gN,X  
administration expenses 行政费用 -` ViuDX=  
administration fee 手续费;行政费 U|xHy+N  
administration in bankruptcy 破产管理 D|*w6p("z  
administration order 遗产管理令 L;u5  
administrator 管理人;遗产管理人 5;HGS{`  
administrator of the estate 遗产管理人 |[Fb&x  
admission of debt 债项承认书 hN6wp_  
admission of proof 接纳债权证明 ){w{#  
advance 放贷款项;垫付款项;预支款项;预付款项 gqy>;A:kO  
advance account 暂支帐目;预付款帐户 -5+Yz9pv[  
advance compensation 预付补偿金 1' U  
advance from shareholder 股东垫款 H.4ISmXU  
advance pending reimbursement 预支以待日后付还 ?L7DVwVa,I  
advanced economy 先进经济体系 m2jts(stp  
advancement 预付;预付财产 6bhb_U'f  
advances warrant 垫款令 CvE^t#Bok  
advancing 贷出 *c[w9(fU  
adverse balance 逆差 8|=C/k  
adverse exchange 逆汇 Cj-&L<  
advertisement addressed to shareholders 在报章刊登的致股东通告 1:](=%oM&k  
advice for collection 托收通知书 x@Z{5w_a  
advice of drawing 提款通知书;汇票通知书 t^"8M6BqC;  
advice of payment 付款通知 v$Fz^<Na  
Advisory Committee [Securities and Futures Commission] T`fT[BaY  
谘询委员会〔证券及期货事务监察委员会〕 #eOHe4Vt  
Advisory Committee on Diversification 经济多元化谘询委员会 ,^8':X"A{!  
affidavit 誓章;遗产申报誓章 \f? K74  
affidavit of no receipt 述明无收款的誓章 `| ?<KF164  
affiliate 联号;联营公司;附属公司 <I34@;R c  
affiliated company 附属公司;联号;联营公司 U(y8nI]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W j^@Zq#  
affordability 负担能力 $j\>T@  
African Development Bank [AfDB] 非洲开发银行 QrK%DN  
after-acquired property 事后取得的财产 UtTlJb{-j  
after-hours dealing 市后交易 CU\gx*=E  
after-tax profit 税后盈利;税后利润;税后溢利 # euG$(  
agency agreement 代理协议 `x/i1^/_@  
agency expenses 代理机构的开支 x>Q% hl  
agency fee 代理费 5)T[ha77u  
Agency Law 《代理法》 [;Lgbgt3f  
agent 代理人;承销人 V<S6 a  
agent of company 公司代理人 G&^8)S@1  
agent's fee 代理人费;经纪费 ^C ~Ryw7  
aggregate 总计;总数;总体数字 q9rm9#}[J#  
aggregate amount 总款额;总额 FsJk"$}  
aggregate assets and liabilities 总体资产与负债 3`%E;?2  
aggregate at constant price 按固定价格计算的总体数字 n4S`k%CI  
aggregate demand 总需求 xw}yl4WT{  
aggregate gross position 总持仓量 .Ji9j[[#D  
aggregate limit 总限额 hZ*vk  
aggregate of salaries tax 合计薪俸税 tt?`,G.(]  
aggregate performance 总体表现;总体业绩 E-.X%xfO  
aggregate supply 总体供应 BYEZ[cM  
aggregate surplus 总盈余 JS^DyBXc  
aggregate total 整体总额 c.Sd~k:3  
aggregate value 总值;合计价值 |YROxY"ML  
aggregated basis 合计基准 L7buY(F(  
aggregated net chargeable income 合计应课税入息实额 6CHb\k  
aggregation 合并计算;合计;总和 0H>gMXWE]  
aggregation of incomes of husband and wife 夫妇入息合并计算 dv\bkDF4A  
aggregation of property 财产的总和 1gkpK`u(B  
agio 差价;贴水 M9R'ONYAa  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Eqz|eS*6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (JlPe)Q5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 z+Fu{<#(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eZ(ThA*2=t  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Gm:s;w-;v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment dV38-IfGkl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3{?X>6T  
agreement for a settlement 授产协议 s2SV   
agreement for assignment 转让协议 m8{8r>6*  
agreement for sale 售卖协议;买卖协议 N s0,Z#Z+  
agreement for sale and purchase 买卖协议 "ymR8 y'  
agreement for the payment of interest 支付利息协议 U[x$QG6m!  
agreement for the repayment of money 还款协议 4%~*}  
agreement of reinsurance 再保险协议 mN]WjfII  
Agricultural Bank of China 中国农业银行 ;UTM9.o[  
air passenger departure tax 飞机乘客离境税 Q&r. wV|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lb'tVO  
airport tax 机场税 C_Q3^mLx  
alcohol duty 酒精税 ;X<Ez5v3  
alienation 让与;让渡;转让 JH]S'5X8K  
alimony 生活费;赡养费 07:V[@'  
All Ordinaries Index [AOI] 所有普通股指数 T(x@ gwc  
all risks 全险;综合险 L5x;# \#p  
All Sales Record for Stock Market 《股票市场成交报告》 x6R M)rr  
Allied Capital Resources Limited 新联财务有限公司 E8r6P:5d`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N Nk  
allocation letter 拨款信件 *Igb3 xK%  
allocation of fund 分配款项;预留款项 )m;*d7l~p  
allocation of profit 利润分配;溢利分配 OJa(Gds  
allocation warrant 拨款令 4RVqfD  
allotment 分配;配股 Pz0MafF|T  
allotment notice 股份配售通知;配股通知 2kVZlt'y  
allotment of shares 股份分配 P'tXG  
allowable 可获宽免;免税的 \DujF>:  
allowable business loss 可扣除的营业亏损 Cwls e-  
allowable expenses 可扣税的支出 P*iC#w]m  
allowance 免税额;津贴;备抵;准备金 G8+&fn6  
allowance for debts 债项的免税额 G3^<l0?S  
allowance for depreciation by wear and tear 耗损折旧免税额 >eG<N@13p  
allowance for funeral expenses 殡殓费的免税额 lH=|Qu  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 p2 1|  
allowance for repairs and outgoings 修葺及支出方面的免税额 <{k{Coy  
allowance to debtor 给债务人的津贴 u>9` ?O44  
alteration of capital 资本更改 Vu.=,G  
alternate trustee 候补受托人 QyVAs;  
amalgamation 合并 )S+fc=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D#1R$4M=  
ambit of charges 征税范围;收费范围 Og%Y._  
amended valuation 经修订的估值 @!dIa1Q"  
American Commodities Exchange 美国商品交易所 * rlV E  
American Express Bank Limited 美国运通银行 =9ff9 83  
American Stock Exchange 美国证券交易所 N gF7$@S  
amortization 摊销  "LB MYZ  
amount due from banks 存放银行同业的款项 2)\->$Q(H  
amount due from banks abroad 存放海外银行同业的款项 xAd@.^  
amount due from holding companies 控股公司欠款 J/e]  
amount due from local banks 存放本港银行同业的款项 Jg=!GU/::  
amount due to banks 银行同业的存款 "!zJQl@  
amount due to banks abroad 海外银行同业的存款 [yN+(^ i  
amount due to holding companies 控股公司存款 WC<[<uI*  
amount due to local banks 本港银行同业的存款 W=^.s>7G  
amount due to outport banks 外埠银行同业的存款 wl]3g  
amount for note issue 发行纸币的款额 gQ0,KYmI3_  
amount of bond 担保契据的款额 3,q?WH%_  
amount of consideration 代价款额 ``jNj1t{}  
amount of contribution 供款数额 ]P wS3:x  
amount of indebtedness 负债款额 Y}R$RDRL  
amount of principal of the loan 贷款本金额 wO%lM  
amount of rates chargeable 应征差饷数额 +U<YM94?  
amount of share capital 股本额 B@M9oNWHu  
amount of sums assured 承保款额 g=nb-A{#  
amount of variation 变动幅度 yR|2><A  
amount of vote 拨款数额 uFSU|SDd.  
amount payable 应付款额 M]6+s`?r  
amount receivable 应收款额 \78^ O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n?cC]k;P~  
analysis 分析 082iE G  
ancillary risk 附属风险 dV B#Np  
annual account 周年帐目;周年帐目报表;年度决算;年结 RKzty=j4  
annual accounting date 年结日期 [pTdeg;QE  
annual allowance 每年免税额;年积金;年度津贴;年津 -W^{)%4g  
annual balance 年度余额 7oF3^K'S  
annual disposable income 每年可动用收入 {Cm!5QYy  
annual estimates 周年预算 d*{Cv2A.  
annual fee 年费 <!RkkU& 6  
annual general meeting 周年大会 34!.5^T  
annual growth rate 年增率;每年增长率 YRV h[Bqg`  
annual long-term supplement 长期个案每年补助金 qI7KWUR  
annual pensionable emolument 可供计算退休金的年薪 td7(444]  
annual report 年报 Vxap+<m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P _fCb  
annual return 周年报表;周年申报表;每年报税表格 +7w5m  
Annual Return Rules 《周年报表规则》 rZdOU?U  
annual review of consumer prices 每年消费物价回顾 Lp:VU-S  
annual roll-forward basis 逐年延展方式 xS_;p9{E  
annual salary 年薪 #[9UCX^=  
annual statement 年度报表;年度决算表 G?$o+Y'F  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "|Q.{(|kO1  
annuitant 年金受益人 bdstxjJ`  
annuity 年金 hQx*#:ns  
annuity contract 年金合约 +'g O%^{l  
annuity on human life 人寿年金 |OCiq|#  
antecedent debt 先前的债项 f> Jj5he/  
ante-dated cheque 倒填日期支票 {7m2vv?Z  
anticipated expenditure 预期开支 h#4n  
anticipated net profit 预期纯利 b 3Q6-  
anticipated revenue 预期收入 2{=D)aC$f  
anti-inflation measure 反通货膨胀措施 =5Db^  
anti-inflationary stance 反通货膨胀立场 ~_JfI7={Jn  
apparent deficit 表面赤字 PI%l  
apparent financial solvency 表面偿债能力 UAXp;W`  
apparent partner 表面合伙人 0>CG2SRn  
application for personal assessment 个人入息课税申请书 [ K/l;Zd  
application of fund 资金应用 C <:g"F:k  
application to release as liquidator and to destruct the books of accounts and documents lfM vNv  
申请免除清盘人职务及毁灭帐簿与文件 KDEyVYO:  
appointed actuary 委任精算师 N}U+K  
appointed auditor 委任核数师;委任审计师 QxW+|Gt._  
appointed trustee 委任的受托人 }O~D3z4l0  
appointer 委任人 ]*| hd/j  
apportioned pro rata 按比例分摊 9*I[q[>9  
apportionment 分配;分摊 =JE<oVP8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z{OL+-OY  
apportionment formula 分摊方程式 B(Yg1jAe  
apportionment of estate duty 遗产税的分摊 4_-&PZ,d  
appraisal 估价;评估 3LfF{ED@  
appreciable growth 可观增长 R4;1LZ8XzS  
appreciable impact 显着影响 wp1O*)/q  
appreciable increase 可观增长 +3. 9)w  
appreciation 增值;升值 `&c[ s%0  
appreciation against other currencies 相对其他货币升值 XlF,_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W'@G5e  
appreciation tax 增值税 H.l0kBeG  
appropriation 拨款;拨用;拨付 &q|vvF<G  
appropriation account 拨款帐目 W[J2>`k9  
Appropriation Bill 拨款法案 0-uj0"r`  
appropriation-in-aid system 补助拨款办法 yT OZa-  
approved assets 核准资产 tZ62T{, a  
approved basket stock 认可一篮子证券 bgE]Wk0  
approved budget 核准预算 0o$RvxJ  
approved charitable donation 认可慈善捐款 0(+<uo~6p1  
approved charitable institution 认可慈善机构 A<c<!N  
approved currency 核准货币;认可货币 ktqFgU#rT  
approved estimates 核准预算 Jm CHwyUK?  
approved estimates of expenditure 核准开支预算 &cyB}Gv  
approved overseas insurer 核准海外保险人 d>F7i~W  
approved overseas trust company 核准海外信托公司 ;/+<N  
approved pooled investment fund 核准汇集投资基金 geK;r0(f  
approved provident fund scheme 认可公积金计划 !%R):^R8  
approved provision 核准拨款 Ld_uMe?Z  
approved redeemable share 核准可赎回股份 %_:L_VD@  
approved regional stock 认可地区性证券 19GF%+L ,  
approved retirement scheme 认可退休金计划 r&R~a9+)  
approved subordinated loan 核准附属贷款 )R `d x  
arbitrage 套戥;套汇;套利 83vZRQw  
arbitrageur 套戥者;套汇者 >b\|%=(x!*  
arbitrary amount 临时款项 0);5cbV7i  
arrangement 措施;安排;协定 -<x%  
arrears 欠款 aOg9Dqtg)f  
arrears of pay 欠付薪酬 YvG$2F|_)  
arrears of revenue 逾期未收税款;逾期未收的帐项 r>8`g Ahx  
articles of association 组织章程;组织细则;组织章程细则 Y~*p27@fR  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 oO[eer_S-  
ascertainment of profit 确定利润 qmpT G:+  
"Asia Clear" “亚洲结算系统” AoGpM,W]5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _hV34:1F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _)vX_gCi  
Asian Development Fund [ADF] 亚洲发展基金 KF *F  
Asian dollar bond 亚洲美元债券 m $[:J  
Asian dollar market 亚洲美元市场 _`=qc/-0  
Asian dollar rate 亚洲美元利率 V#,|#2otZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,Zie2I?q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *j83E[(]  
asked price 沽盘;喊价;索价;卖方报价 :1f,%Z$,q  
assessable income 应评税入息 4IZAJqw(*  
assessable loss 应评税亏损 E^n!h06~G  
assessable profit 应评税利润 @dK_w 'W  
assessable value 应评税值 lW-G]V  
assessed profit 估定利润 A ,0}bFK  
assessed value 经评估价值 'g<{l&u  
assessment 评税;评定;估价;评税单 [r 7Hcb  
assessment number 评税编号;估价编号 n,2p)#?  
assessment of additional tax 补加税评税 :fRta[  
assessment of performance 业绩评估;实绩评价 )M7yj O!  
Assessor 评税主任 t5l<Lm)  
asset price bubbles 资产价格泡沫 ,~$sJ2 g7  
asset-backed securities 具资产保证的证券 rJf{YUZe  
assets accretion 资产增值 a++gwl  
assets and liabilities 资产与负债 nO6UlY  
assets betterment statement 资产递增表;资产改进表 IG}yGGn  
assets lending 实物放款;有抵押贷款 4Kj 8 i  
assets of the company passing on the death 死者去世时转移的公司资产 qYe`</  
assets pledged as security for liabilities 用作负债抵押的资产 .DwiIr'  
assets portfolio 资产投资组合 j# c@dze  
assets price 资产价格 H{E(=S  
assets quality 资产质素 tAjT-CXg  
assets realization 资产变现 ![{/V,V]~  
assets refinancing arrangement 资产再集资安排 \l0!si  
assets securitization 资产证券化 h] )&mFiE"  
assets situated outside Hong Kong 在香港以外地方的资产 &/' O?HWl  
assets stripping 削减资产;拆卖资产 jm&[8ApW  
assets value 资产值 .3+ 8Ip#z  
assignee 承让人 ~g[D!HV|yu  
assignment 转让;转让书;转让契 |a[" ^ 2  
assignment of interest 权益转让 A-vYy1,'  
assignment of letters patent and trade mark 专利证书及商标转让 K;THYMp/[  
assignment of property 物业转让;物业转让书 aTHf+;  
assignment right 转让权 W1o6Sh8v(  
assignor 转让人 KpG'E  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 cJm},  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (`Y;U(n  
associate member 附属会员 !2B~.!&   
associated body corporate 相联法人团体 K ..Pn 17t  
associated company 相联公司;联属公司 l8M}82_  
associated corporation 相联法团 dc emF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7{"F%`7L  
公认会计师公会〔英国〕 Z{ YuX  
Association of Futures Exchange Brokers 香港期货经纪协会 K7x;/O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Pj56,qd>s  
association of underwriters 承保人组织 - ]We|{  
assumption of control 接管 }n^}%GB  
assurance 担保;保险;转易;转易书 _,F\%}  
assurance of interest 权益的转易 @ajdO/?(Y  
at 19XX price 按一九XX年价格计算 b-`P-  
at a discount 按赔价计算;按贴水价格计算;打折扣 XOS^&;  
at a premium 按溢价计算;按升水价格计算 Vd.XZ*}r*  
at call 通知付款;按通知 7Fa<m]k  
at constant market price 按固定市价计算 GdScYAC   
at constant price 按固定价格计算 _{LmJ?!  
at cost 按成本计算 0:`YY 8j1k  
at current market price 按当时市价计算;按现时市价计算 es69P)  
at current price 按当时价格计算;按现时价格计算 "E5=AW d  
at factor cost 按要素成本计算;按生产要素成本计算 "_dJ4<8  
at money-of-the-day price 按付款当日价格计算 4u2_xbT  
at or better 按指定或较佳价位〔买卖指令〕 #EKnjh=Uq  
at par 按面值计算;平价 e=jtF"&  
at sight 见票即付 rmX5-k  
at the close 按收市盘 FbdC3G|oA  
at the opening 按开市盘 C_[ d  
attestation 见证;见证条款 ?<0'h{zNy  
at-the-money option 平价期权 #"C* dNAB  
attorney 受权人;受托代表人 ~h+B&F+5  
attornment 新拥有人承认书 =fy.'+  
attributable profit 可归属利润 ]t17= Lr?  
attributable share value 可归属股份价值  ^LSD_R^N  
Auckland Stock Exchange 奥克兰证券交易所 \ X6y".|-  
auction 拍卖 zuJ` 704  
auctioneer 拍卖商 GXv2B%i8  
audit 审计;核数 h52+f  
Audit Commission 审计署 Pa; *%7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /'v!{m  
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〕 `x L@%  
audit review 帐目审查 yYaYuf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )zP"Uuu  
audited account 审计帐目;经审计的帐目 L^s?EqLXS  
audited annual account 经审计的周年帐目 F')E)tV  
audited balance sheet 经审计的资产负债表 \"yR[.Q?   
auditor 核数师;核数主任;审计师 T sJ71  
auditor's certificate 核数师证明书;审计师证明书 O9N%dir  
auditor's report 核数师报告;审计师报告 S]&i<V1qX  
Aussie bond 澳元债券 f .h$jyp(  
austerity budget 紧缩预算 BNJG-b|g^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :w4H$+j  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,:81DA  
Australian Dollar [AUD] 澳元 `Sj8IxO  
Australian Options Market 澳大利亚期权市场 Frhm4H%,_R  
Australian Securities Commission 澳洲证券事务监察委员会 bx".<q(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hg+;!|ha  
Australian Stock Exchange 澳大利亚证券交易所 FFN.9[Ly  
Austrian Schilling [ATS] 奥地利先令 LXe'{W+bk  
authentication 认证;鉴证 zb9vUxN [  
authority to purchase 委托购买证;委购书 <dk9n}y<,  
authorization 认可;核准;授权;授权书 !C.{nOfyv  
authorization by direction 指示授权 G<*h,'B  
authorization by instruction 指令授权 )pey7-P7g5  
authorization by warrant 令状授权 .L]2g$W\p  
authorization of unit trust 单位信托的认可 a}Jy o!.  
authorized agent 指定代理人 Xn<|6u  
authorized capital 法定资本 b\t@vMJ  
authorized clerk 出市员 "bjbJC&T  
authorized dealer 认可交易商 38JU-aq  
authorized financial institution 认可财务机构 /#xYy^`  
authorized fund 认可基金 D>wo>,G  
authorized fund house 获授权的基金公司;认可基金公司 ?H!X p  
authorized institution 认可机构 =4x-x nA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OBPiLCq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y2C/DyuAY|  
authorized insurer 获授权保险人;获认可承保人 lo >:S1  
authorized investment 特准投资项目 %cMayCaI!@  
authorized person 获授权人 g{7?#.7  
authorized representative 获授权代表 y|.dM.9V  
authorized share capital 法定股本 qkyYt#4E  
automated quotation system 自动报价系统 +d6Jrd*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9l7 youZ]  
自动交易系统〔香港期货交易所有限公司〕 ewinG-hX_  
automatic adjustment mechanism 自动调整机制 ZOzyf/?.  
automatic adjustment system 自动调整系统 K;f=l5  
Automatic Clearing House 自动票据交换所 Fg^zz*e  
automatic exchange rates accumulation system 自动化汇率累集系统 [  **F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %{P." ki  
automatic teller machine [ATM] 自动柜员机 -| t|w:&  
autopay 自动转帐 v-Uz,3  
available assets 可用资产 bNz2Uo!0K  
available fiscal reserve 现存财政储备 _ID =]NJ_  
available profit 可用利润 /^Lo@672  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ,PyPRPk  
average 平均;平均数;海损 6HR*)*>z_  
average basic salary 平均基本薪金 ]h&?^L<.  
average consumer expenditure 平均消费开支;一般消费开支 z:W1(/W~  
average cost 平均成本 ~leLQsZ  
average cost of land production 增辟土地平均成本 :&D$Q 4  
average daily turnover 平均每日成交额 Z@:R'u2Lk  
average daily wage rate 平均每日工资率 }pPt- k  
average expenditure pattern 平均开支模式 }Qvoms<k  
average growth rate 平均增长率 wsCT9&p  
average net fixed assets 固定资产平均净值 ok9G9|HA  
average of relatives 相对价格平均数 %6<2~  
average price 平均价格  *FoPs  
average propensity to consume 平均消费倾向;一般消费倾向 A}n5dg0u  
average propensity to save 平均储蓄倾向;一般储蓄倾向 AwGDy +  
average rate 平均率 j: B,K.:  
average revenue 平均收入;平均收益 2HvzMo-4  
average stock 平均库存;平均存货 OBp/:]  
average yearly rent 平均年租 %O&C\{J  
avoidance of double taxation 避免双重课税 p$%g$K  
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 Sst`*PX:  
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