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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: Qc!3y>Y=_  
A share A股;甲类股份 3*\Q]|SI!  
abatement of tax 减税;减扣免税额 T~L V\}h  
ABN AMRO Bank N.V. 荷兰银行 _<F;&(o  
above-the-line expenditure 线上项目支出;经常预算支出 3b#L*-  
above-the-line receipt 线上项目收入;经常预算收入 'Q 7^bF^  
ABSA Asia Limited 南非联合亚洲有限公司 k' Fu&r  
absolute change 绝对数值变更 0WKS  
absolute expenditure 实际开支 j+3rS  
absolute guideline figure 绝对准则数字 oclU)f.,  
absolute interest 绝对权益 p_]b=3wt~  
absolute order of discharge 绝对破产解除令 Bxw(pACf  
absolute profit margin 绝对利润幅度 ?EHheZ{  
absolute value 实值;绝对值 y3j"vKG  
absolutely vested interest 绝对既得权益 fE)o-q6Z  
absorbed cost 已吸收成本;已分摊成本 JKrS;J^97v  
absorption 吸收;分摊;合并 .p o,.}  
absorption rate 吸收率;摊配率;分摊率 yH43Yo#Rk  
ACB Finance Limited 亚洲商业财务有限公司 Jd v;+HN[  
acceptable form of reciprocity 合理的互惠条件 I S'Uuuz7g  
acceptable rate 适当利率;适当汇率 [dz3k@ >0  
acceptance agreement 承兑协议 QS\wtTXj  
acceptance for honour 参加承兑 b5Q>e%i#  
acceptor 承兑人;接受人;受票人 S3WUccv  
acceptor for honour 参加承兑人 uM,Ps}  
accident insurance 意外保险 #pK" ^O*!  
Accident Insurance Association of Hong Kong 香港意外保险公会 u3,O)[qV  
accident insurance scheme 意外保险计划 )cP)HbOd=  
accident year basis 意外年度基准 e3p:lu  
accommodation 通融;贷款 ITn PF{N  
accommodation bill 通融票据;空头票据 j!%^6Io4  
accommodation party 汇票代发人 UuF(n$B  
account balance 帐户余额;帐户结余 u-:3C<&>  
account book 帐簿 XpE847!soL  
account collected in advance 预收款项 kQlwl9  
account current book 往来帐簿 [Y@>,B!V  
account of after-acquired property 事后取得的财产报告 :{lP9%J-  
account of defaulter 拖欠帐目 >}O}~$o  
account payable 应付帐款 M;OMsRCVO  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 5E~^-wX  
account receivable 应收帐款 &(32s!qH  
account receivable report 应收帐款报表 o59$v X,  
account statement 结单;帐单;会计财务报表 mb1c9  
account title 帐户名称;会计科目 f^u-Myk  
accountant's report 会计师报告 nu-&vX  
Accountant's Report Rules 会计师报告规则 d(ypFd9z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 b l+g7g;  
Accounting Arrangements 《会计安排》 J,u-)9yBA<  
accounting basis 会计基础 Ov?J"B'F  
accounting by Official Receiver 破产管理署署长呈交的帐目 $of2lA  
Accounting Circular 《会计通告》 DC-d@N+  
accounting class 会计类别 Myiv#rQ)  
accounting date 记帐日期;会计结算日期 iQ2j ejd3(  
accounting for money 款项核算 fbbbTZy  
Accounting Officer 会计主任 9`Fw}yAt  
accounting period 会计报告期;会计期 9:VUtx#}2  
accounting policy 会计政策;会计方针 x(eX.>o\  
accounting practice 会计惯例 /"u37f?[^  
accounting principle 会计准则 h"0)spF"d  
accounting record 会计记录 *0eU_*A^zO  
accounting report 会计报告 ArNQ}F/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p e+h8  
Accounting Society of China 中国会计学会 T>L?\-  
accounting statement 会计报表 .1{{E8Fj  
accounting system 会计制度;会计系统 YE{t?Y\5  
accounting transaction 会计事项;帐务交易 MsP6C)dz  
accounting treatment 会计处理 hdrsa}{g  
accounting year 会计年度 (4A'$O2  
accretion 增值;添加 DmLx"%H3  
accrual 应计项目;应累算数目 6:Z8d%Z  
accrual basis 应计制;权责发生制 xSK#ovH2  
accrual basis accounting 应计制会计;权责发生制会计 ~tW~%]bs2Q  
accrue 应累算;应计 %%uE^nX>  
accrued benefit 应累算利益 DyGls8<\!  
accrued charges 应计费用 K SO D(  
accrued cumulative preference share dividend 应累算的累积优先股股息 /kkUEo+  
accrued expenses 应累算费用 Z CPUNtOl  
accrued interest payable 应付利息;应计未付利息 oR=i5lAU  
accrued interest receivable 应收利息;应计未收利息 `a|&aj0  
accrued right 累算权益 '=fk;AiQ  
accruing profit 应累算的利润 9iZio3m  
accumulated fiscal reserve 累积财政储备 d`B<\Y#{Us  
accumulated profit 累积利润;滚存溢利 RK|*yt"f"  
accumulated reserve 累积储备 Hn(1_I%zF  
accumulation of surplus income 累积收益盈余 '"\M`G  
acquired assets 既得资产 {.{Wl,|7  
acquisition 收购;购置;取得 tMiIlf!>p  
acquisition cost 购置成本 F1L[3D^-  
acquisition expenses 购置费用 ~RuX2u-2&u  
acquisition of 100% interest 收购全部股权 Q,xL8i M,  
acquisition of control 取得控制权 E3wL n/<  
acquisition of fixed assets 购置固定资产 j"69uj` R  
acquisition of shell “买壳” .=#j dc/  
acquisition price 收购价 $Xu3s~:S  
act of God 天灾 UGhEaKH~R  
acting partner 执事合伙人 cA q3Gh  
active market 买卖活跃的市场;交投畅旺的市场;旺市 cZ?QI6|[  
active partner 积极参与的合伙人 &HM-UC|  
active trading 交投活跃 $El-pMq  
actual circulation 实际流通 /;Tc]  
actual cost 实际成本 g8%O^)d=>  
actual expenditure 实际开支;实际支出 x [FLV8`b|  
actual income 实际入息;实际收入;实际收益 xZ9:9/Vg  
actual market 现货市场 2L^)k?9>g+  
actual price 现货价;实际价格 ' {,xQf*x  
actual profit 实际利润 NFs5XpZ~  
actual quotation 实盘;实际价位;实际报价 D%YgS$p[M$  
actual year basis 按实际年度计算 fo@^=-4A-  
actuals 实货 }#O!GG{  
actuarial investigation 精算调查 F`nQS&y  
actuarial principle 精算原则 y~ =H`PAE  
actuarial report 精算师报告 ^[tE^(|T  
Actuarial Society of Hong Kong 香港精算学会 lrT2*$ w3  
actuarial valuation 精算师估值 JF .Lo;  
actuary 精算师 c~Ka) dF|  
ad referendum agreement 暂定协议;有待覆核的协定 aKbmj  
ad valorem duty 从价税;按值征税 \WCQ>c?~  
ad valorem duty system 从价税制 )#}>,,S  
ad valorem fee 从价费 Dsg>~J'  
ad valorem tariff 从价关税 _8VP'S=  
additional allowance 额外免税额 yp.K-  
additional amount for unexpired risk 未过期风险的额外款额 HgF;[rq3Q  
additional assessable profit 补加应评税利润 Iry$z^  
additional assessment 补加评税 @^W`Yg)C  
additional commitment 额外承担 h4? x_"V"  
additional commitment vote 额外承担拨款 T pkSY`T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W_\zx<m  
additional dependent parent allowance 供养父母额外免税额 V)`2 Kw  
additional provision 额外拨款 B[t^u\Fk  
additional stamp duty 附加印花税 ~7P)$[  
additional tax 补加税罚款;补加税款 BX@Iq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Wy}I"q[~So  
adjudged bankrupt 被裁定破产 I &t~o  
adjudicated bankrupt 裁定破产人 x *eU~e_jP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 E $@W~).!  
adjudication of bankruptcy 裁定破产;宣告破产 }rTH<! j  
adjudication of insolvency 裁定无力偿还债务 V#t_gS  
adjusted actual 经调整的实数;调整后的实数 o\IMYT  
adjusted current assets 经调整的流动资产;调整后的流动资产 ji"g)d6  
adjusted figure 经调整的数字;调整后的数额 c3A\~tHW  
adjusted liabilities 经调整的负债;调整后的负债 dj0; tQ=C  
adjusted loss 经调整的亏损;调整后的亏损 J!6FlcsZm  
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 yB*,)x0 @  
adjusted profit 经调整的利润;调整后的利润 ~C.*Vc?|  
adjusted surplus 经调整的盈余额;调整后的盈余额 Hcq.Lq;2:  
adjusted value 经调整的价值;调整后的价值 kN1MPd4Yh  
adjustment 调整;修订;理算〔保险〕 ~GaGDS\V  
adjustment centre 调剂中心 kI{DxuTad  
adjustment lag 调整过程的时间差距;调整时差 )D)5 `n)  
adjustment mechanism 调整机制 p\6cpf  
adjustment of loss 亏损调整 RpHlq  
adjustment process 调整过程;调整程序 C_.9qo]DT7  
adjustment range 调整幅度 U2oCSo5:3N  
administered exchange rate 受管制汇率 Y?T{>"_W  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^u /%zL  
administration expenses 行政费用 y7R#PkQ~  
administration fee 手续费;行政费 Hd|l6/[xz  
administration in bankruptcy 破产管理 $`=p]  
administration order 遗产管理令 --$o$EP`  
administrator 管理人;遗产管理人 fV(3RG  
administrator of the estate 遗产管理人 NWBYpGZx  
admission of debt 债项承认书 Nkdv'e\  
admission of proof 接纳债权证明 8sG3<$Z^  
advance 放贷款项;垫付款项;预支款项;预付款项 j]a$RC#  
advance account 暂支帐目;预付款帐户 THA9OXP  
advance compensation 预付补偿金 `+J Fvn!  
advance from shareholder 股东垫款 (JhX:1  
advance pending reimbursement 预支以待日后付还 |.IH4 K  
advanced economy 先进经济体系 wucdXj{%  
advancement 预付;预付财产 CUA @CZ6{  
advances warrant 垫款令 f0Q6sVZHa  
advancing 贷出 "(koR Q  
adverse balance 逆差 (}"D x3K  
adverse exchange 逆汇 g8),$:Uw  
advertisement addressed to shareholders 在报章刊登的致股东通告 g(DD8;]w<  
advice for collection 托收通知书 GN.O a$  
advice of drawing 提款通知书;汇票通知书 ]6&NIz`:,  
advice of payment 付款通知 r );R/)&  
Advisory Committee [Securities and Futures Commission] j)1yv.  
谘询委员会〔证券及期货事务监察委员会〕 bm588UQ  
Advisory Committee on Diversification 经济多元化谘询委员会 gwZ<$6  
affidavit 誓章;遗产申报誓章 &dtk&P{  
affidavit of no receipt 述明无收款的誓章 aD/Rr3v>  
affiliate 联号;联营公司;附属公司 ;?6vKpj;  
affiliated company 附属公司;联号;联营公司 0MQ= Rt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )fH Q7  
affordability 负担能力 r@r%qkh(.@  
African Development Bank [AfDB] 非洲开发银行 kH!Z|P s?R  
after-acquired property 事后取得的财产 `h}eP[jA  
after-hours dealing 市后交易 8 WP>u8&  
after-tax profit 税后盈利;税后利润;税后溢利 yTaMlT|  
agency agreement 代理协议 X/]@EF  
agency expenses 代理机构的开支 <QtZ6-;_f  
agency fee 代理费 *2X6;~  
Agency Law 《代理法》 ^s,3*cAU  
agent 代理人;承销人 E(qYCafC  
agent of company 公司代理人 xQ?>72grP  
agent's fee 代理人费;经纪费 wI#8|,]"z  
aggregate 总计;总数;总体数字 w$gvgz  
aggregate amount 总款额;总额 tz1@s nes  
aggregate assets and liabilities 总体资产与负债 Hg+<GML  
aggregate at constant price 按固定价格计算的总体数字 [ X*p [  
aggregate demand 总需求 tobE3Od4  
aggregate gross position 总持仓量 )W@u g,y  
aggregate limit 总限额 U~ {k_'-i  
aggregate of salaries tax 合计薪俸税 ,'NasL8?We  
aggregate performance 总体表现;总体业绩 ;!yK~OBxt  
aggregate supply 总体供应 |1tKQ0jg  
aggregate surplus 总盈余 3WV(Ok  
aggregate total 整体总额 !U`&a=k  
aggregate value 总值;合计价值 K2m>D=w  
aggregated basis 合计基准 _ %s#Cb  
aggregated net chargeable income 合计应课税入息实额 QxT'\7f  
aggregation 合并计算;合计;总和 I?KN7(9u?  
aggregation of incomes of husband and wife 夫妇入息合并计算 [|\6AIoS  
aggregation of property 财产的总和 O5dS$[`j\p  
agio 差价;贴水 Da^q9,|  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;qx#]Z0 <  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r}U6LE?>  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  <,.$U\W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q G) s  
《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》 <y 4(!z"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IrwQ~z3I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5C w( 4.  
agreement for a settlement 授产协议 ktu?-?#0,  
agreement for assignment 转让协议 >OG189O  
agreement for sale 售卖协议;买卖协议 (qcFGM22U  
agreement for sale and purchase 买卖协议 AR"2?2<mJ7  
agreement for the payment of interest 支付利息协议 KbJ6U75|f  
agreement for the repayment of money 还款协议 xBHf~:!  
agreement of reinsurance 再保险协议 = XZU9df  
Agricultural Bank of China 中国农业银行 tldT(E6  
air passenger departure tax 飞机乘客离境税 $`pf!b2Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 t]c<HDCK  
airport tax 机场税 '2,~'Zk  
alcohol duty 酒精税 K5>3  
alienation 让与;让渡;转让 ^Z (cV g  
alimony 生活费;赡养费 /08FV|tX)  
All Ordinaries Index [AOI] 所有普通股指数 Gz`Jzh j  
all risks 全险;综合险 )! [B(  
All Sales Record for Stock Market 《股票市场成交报告》 I=`?4%  
Allied Capital Resources Limited 新联财务有限公司 =dm9+ff  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VPCI5mS_  
allocation letter 拨款信件 XY0kd&N8  
allocation of fund 分配款项;预留款项 2OG/0cP  
allocation of profit 利润分配;溢利分配 Z;+,hR((  
allocation warrant 拨款令 g pciv  
allotment 分配;配股 \e a*  
allotment notice 股份配售通知;配股通知 "|\hTRQ  
allotment of shares 股份分配 Nr4Fp`b8  
allowable 可获宽免;免税的 3s\UU2yr  
allowable business loss 可扣除的营业亏损 -]%EX:bm  
allowable expenses 可扣税的支出 `&;#A*C0  
allowance 免税额;津贴;备抵;准备金 5nPvEN/  
allowance for debts 债项的免税额 Kq7r+ A  
allowance for depreciation by wear and tear 耗损折旧免税额 0jp].''RK\  
allowance for funeral expenses 殡殓费的免税额 l&& i`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Rsx6vF8]5  
allowance for repairs and outgoings 修葺及支出方面的免税额 aru2H6  
allowance to debtor 给债务人的津贴 k?cX f j&  
alteration of capital 资本更改 DVQr7tQf  
alternate trustee 候补受托人 s'O%@/;J  
amalgamation 合并 wXNng(M7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y)r`<B  
ambit of charges 征税范围;收费范围 fb f&bJT  
amended valuation 经修订的估值 ?!ap @)9  
American Commodities Exchange 美国商品交易所 {\Pk;M{Y&  
American Express Bank Limited 美国运通银行 S iNgV\('U  
American Stock Exchange 美国证券交易所 ^P^"t^O  
amortization 摊销 .]9`eGVWj  
amount due from banks 存放银行同业的款项 fWP]{z`  
amount due from banks abroad 存放海外银行同业的款项 s:<y\1Ay  
amount due from holding companies 控股公司欠款 <n_? $ TJ  
amount due from local banks 存放本港银行同业的款项 8Y SvBy  
amount due to banks 银行同业的存款 \:'GAByy  
amount due to banks abroad 海外银行同业的存款 c coi  
amount due to holding companies 控股公司存款 1dD%a91  
amount due to local banks 本港银行同业的存款 #kQ! GMZH  
amount due to outport banks 外埠银行同业的存款 CI+)0=`<1B  
amount for note issue 发行纸币的款额 DzC`yWstP  
amount of bond 担保契据的款额 g.\b@0Uy'  
amount of consideration 代价款额 zB m~J%  
amount of contribution 供款数额 >$kFYb>~q  
amount of indebtedness 负债款额 :b9#e g  
amount of principal of the loan 贷款本金额 {UH45#Ua  
amount of rates chargeable 应征差饷数额 sta/i?n  
amount of share capital 股本额 :M6|V_Yp  
amount of sums assured 承保款额 mB2}(DbhE  
amount of variation 变动幅度 @Z0. }}Y  
amount of vote 拨款数额  2  
amount payable 应付款额 1uo |a  
amount receivable 应收款额 =Vh]{ y~$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JKKp5~_~  
analysis 分析 +@$VJM%^7b  
ancillary risk 附属风险 fe\'N4  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^uo,LTq+  
annual accounting date 年结日期 qX&+  
annual allowance 每年免税额;年积金;年度津贴;年津 Fpo}UQQbc  
annual balance 年度余额 N+V#=U y  
annual disposable income 每年可动用收入 ?23J(;)s  
annual estimates 周年预算 Qc33C A  
annual fee 年费 9X[378f+(  
annual general meeting 周年大会 l=" (Hp%b  
annual growth rate 年增率;每年增长率 i~GW  
annual long-term supplement 长期个案每年补助金 2SU'lh\E  
annual pensionable emolument 可供计算退休金的年薪 6oKlr,.  
annual report 年报 `-nSH)GBM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nUY)Ln I  
annual return 周年报表;周年申报表;每年报税表格 )~P<ruk>,C  
Annual Return Rules 《周年报表规则》 Bl)D/  
annual review of consumer prices 每年消费物价回顾 DN8I[5O  
annual roll-forward basis 逐年延展方式 w2$ L;q  
annual salary 年薪 ?:q"qwt$F  
annual statement 年度报表;年度决算表 0#c-qy  
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 :z?T /9,C  
annuitant 年金受益人 .yzXw8~S  
annuity 年金 * *A JFc  
annuity contract 年金合约 qPN  
annuity on human life 人寿年金 5m;pHgkb  
antecedent debt 先前的债项 p-C{$5& O1  
ante-dated cheque 倒填日期支票 1>_$O|dE  
anticipated expenditure 预期开支 -vT$UP  
anticipated net profit 预期纯利 <q MX,h2  
anticipated revenue 预期收入 4&]NC2I  
anti-inflation measure 反通货膨胀措施 F0m[ls$  
anti-inflationary stance 反通货膨胀立场 D9(4%^HxV1  
apparent deficit 表面赤字 fk#Ggp<  
apparent financial solvency 表面偿债能力 .>`7d=KT  
apparent partner 表面合伙人 "{{@N4^  
application for personal assessment 个人入息课税申请书 5W{|? l{  
application of fund 资金应用 54JI/!a  
application to release as liquidator and to destruct the books of accounts and documents b9f5  
申请免除清盘人职务及毁灭帐簿与文件 v&^N+>p  
appointed actuary 委任精算师 }WQ:Rmi  
appointed auditor 委任核数师;委任审计师 Rlr[uU_  
appointed trustee 委任的受托人 e mq%" ;.  
appointer 委任人 6yaWxpW  
apportioned pro rata 按比例分摊 F7p`zf@O]  
apportionment 分配;分摊 ?s0")R&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =c[mch%E  
apportionment formula 分摊方程式 a 0FU[*q  
apportionment of estate duty 遗产税的分摊 5o|u!#6  
appraisal 估价;评估 Mf:x9#  
appreciable growth 可观增长 TI'~K}Te  
appreciable impact 显着影响 |?fc]dl1]  
appreciable increase 可观增长 KbRKPA`  
appreciation 增值;升值 ,g)9ZP.F  
appreciation against other currencies 相对其他货币升值 4_eFc$^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }>Lz\.Z/+[  
appreciation tax 增值税 la !rg#)-X  
appropriation 拨款;拨用;拨付 qmpU{f s  
appropriation account 拨款帐目 qr/N?,  
Appropriation Bill 拨款法案 b~G|Bhxa  
appropriation-in-aid system 补助拨款办法 iu,Bmf^oD  
approved assets 核准资产 64!V8&Ay  
approved basket stock 认可一篮子证券 E}w<-]8  
approved budget 核准预算 Lop=._W  
approved charitable donation 认可慈善捐款 #KSB%  
approved charitable institution 认可慈善机构 [TpW$E0H  
approved currency 核准货币;认可货币 i `8Y/$aT  
approved estimates 核准预算 w*N9p8hb]  
approved estimates of expenditure 核准开支预算 T\HP5&  
approved overseas insurer 核准海外保险人 UUql"$q  
approved overseas trust company 核准海外信托公司 Yc'7F7.<6  
approved pooled investment fund 核准汇集投资基金 <Gudx>I  
approved provident fund scheme 认可公积金计划 BUKh5L  
approved provision 核准拨款 65A>p:OO  
approved redeemable share 核准可赎回股份 ;,&1  
approved regional stock 认可地区性证券 k@R)_,2HH  
approved retirement scheme 认可退休金计划 \E<)B#  
approved subordinated loan 核准附属贷款 0:Lm=9o  
arbitrage 套戥;套汇;套利 4B8{\ "6  
arbitrageur 套戥者;套汇者 A&0sD}I\K  
arbitrary amount 临时款项 {=d\t<p*n  
arrangement 措施;安排;协定 2\!.w^7'^T  
arrears 欠款 C44 Dz.rs  
arrears of pay 欠付薪酬 L``K. DF  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~F]- +|  
articles of association 组织章程;组织细则;组织章程细则 B6Tn8@O  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Zt[1RMO  
ascertainment of profit 确定利润 4d3PF`,H`  
"Asia Clear" “亚洲结算系统” MhB kr{8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CLD*\)QD\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7QRtNYo#\  
Asian Development Fund [ADF] 亚洲发展基金 r).S/  
Asian dollar bond 亚洲美元债券 |v{ a5|<E  
Asian dollar market 亚洲美元市场 I|$_[Sw  
Asian dollar rate 亚洲美元利率 #PmF@ CHR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vexQP}N0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 GRj{*zs  
asked price 沽盘;喊价;索价;卖方报价 |xaA3UA  
assessable income 应评税入息 aARm nV  
assessable loss 应评税亏损 #,qikKjt2  
assessable profit 应评税利润 U07n7`2w  
assessable value 应评税值 ^IM;D)X&:  
assessed profit 估定利润 #tBbvs+%  
assessed value 经评估价值 rq6(^I  
assessment 评税;评定;估价;评税单 A\.M/)Qo  
assessment number 评税编号;估价编号 *4[3?~_B#6  
assessment of additional tax 补加税评税 :/Nz' n  
assessment of performance 业绩评估;实绩评价 7z6yn= B  
Assessor 评税主任 @v2kAOw[  
asset price bubbles 资产价格泡沫 J2H8r 'T  
asset-backed securities 具资产保证的证券 ./ib{ @A.  
assets accretion 资产增值 Q_1EAxt  
assets and liabilities 资产与负债 B69NL  
assets betterment statement 资产递增表;资产改进表 =J?<M?ugf  
assets lending 实物放款;有抵押贷款 /)y~%0  
assets of the company passing on the death 死者去世时转移的公司资产 L1"X`Pz[}  
assets pledged as security for liabilities 用作负债抵押的资产 ,)Z^b$H]  
assets portfolio 资产投资组合 Mp$ uEi  
assets price 资产价格 r0j:ll d  
assets quality 资产质素 TiF$',WMv  
assets realization 资产变现 sbNCviKP  
assets refinancing arrangement 资产再集资安排 IEeh)aj[  
assets securitization 资产证券化 M6|Q~8$  
assets situated outside Hong Kong 在香港以外地方的资产 hlkf|H  
assets stripping 削减资产;拆卖资产 *+qXX CA  
assets value 资产值 haa [ob6T  
assignee 承让人 **0Y*Ax@  
assignment 转让;转让书;转让契 <6n(a)L1  
assignment of interest 权益转让 -F|(Y1OE  
assignment of letters patent and trade mark 专利证书及商标转让 |TEf? <"c  
assignment of property 物业转让;物业转让书 $+[HJ{  
assignment right 转让权 )X| uOg&|  
assignor 转让人 0VsrAV0  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 uu=e~K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bUz7!M$  
associate member 附属会员 &sWq SS  
associated body corporate 相联法人团体 {n%F^ky+7  
associated company 相联公司;联属公司 tM ]qR+  
associated corporation 相联法团 pU`Q[HOs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O-bC+vB]M  
公认会计师公会〔英国〕 cy/;qd+!M  
Association of Futures Exchange Brokers 香港期货经纪协会 WZ"x\K-;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "o}3i!2Qr  
association of underwriters 承保人组织 YJXh|@LT  
assumption of control 接管 M.!U;U<?  
assurance 担保;保险;转易;转易书 o& $Fc8bH  
assurance of interest 权益的转易 oe4Fy}Y_;  
at 19XX price 按一九XX年价格计算 eSywWSdf0  
at a discount 按赔价计算;按贴水价格计算;打折扣 !>;p^^e  
at a premium 按溢价计算;按升水价格计算 Al' sY^B  
at call 通知付款;按通知 {o5E#<)  
at constant market price 按固定市价计算 :)?w 2'O  
at constant price 按固定价格计算 _i6G)u&N  
at cost 按成本计算 6#.z:_  
at current market price 按当时市价计算;按现时市价计算 ^B> 4:+^  
at current price 按当时价格计算;按现时价格计算 0D:J d6\  
at factor cost 按要素成本计算;按生产要素成本计算 RP z0WP  
at money-of-the-day price 按付款当日价格计算 m_Z%[@L  
at or better 按指定或较佳价位〔买卖指令〕 I6'U[)%  
at par 按面值计算;平价 Nm:nSqc  
at sight 见票即付 , S}[48$  
at the close 按收市盘 !2tZ@ p|  
at the opening 按开市盘 *#+XfOtF  
attestation 见证;见证条款  [L] ca*  
at-the-money option 平价期权 @B*?owba>  
attorney 受权人;受托代表人 6#KRI%adw`  
attornment 新拥有人承认书 2|kx:^D p  
attributable profit 可归属利润 KE&Y~y8O\  
attributable share value 可归属股份价值 #: w/vk  
Auckland Stock Exchange 奥克兰证券交易所 %{5mkO&,2  
auction 拍卖 Pc`d@q  
auctioneer 拍卖商 t!AHTtI  
audit 审计;核数 D%Hz'G0|  
Audit Commission 审计署 T Jp(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,c YU  
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〕 ?msx  
audit review 帐目审查 ,X)0+DNsq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =Qp~@k=2  
audited account 审计帐目;经审计的帐目 c*9RzD#Zj  
audited annual account 经审计的周年帐目 &M*&oi (  
audited balance sheet 经审计的资产负债表 yfnqu4Cn  
auditor 核数师;核数主任;审计师 |\*7J!Liv  
auditor's certificate 核数师证明书;审计师证明书 Q: [d   
auditor's report 核数师报告;审计师报告 Se%FqI  
Aussie bond 澳元债券 `BmAu[(e&  
austerity budget 紧缩预算 q!$?G]-%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x4pl#~Su  
Australia All Ordinaries Index 澳洲所有普通股票指数 [58xT>5`m  
Australian Dollar [AUD] 澳元 "/[-U;ck  
Australian Options Market 澳大利亚期权市场 L8Z[Ly+_  
Australian Securities Commission 澳洲证券事务监察委员会 iL)q':xz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iXqc$!lTH  
Australian Stock Exchange 澳大利亚证券交易所 !r,ZyJU  
Austrian Schilling [ATS] 奥地利先令 #'mb9GWD3  
authentication 认证;鉴证 $C##S@  
authority to purchase 委托购买证;委购书 t IdH?x  
authorization 认可;核准;授权;授权书 .1XZ9M  
authorization by direction 指示授权 -P]J:7*0?\  
authorization by instruction 指令授权 /x"gpKwsB  
authorization by warrant 令状授权 @`t)ly#N  
authorization of unit trust 单位信托的认可 Vrf2%$g  
authorized agent 指定代理人 )Mx[;IwE  
authorized capital 法定资本 cYF R.~p  
authorized clerk 出市员 U\&kT/6vh  
authorized dealer 认可交易商 R0(Nw7!d/[  
authorized financial institution 认可财务机构 #r `hK)  
authorized fund 认可基金 z1aApS  
authorized fund house 获授权的基金公司;认可基金公司 L"rLalUw  
authorized institution 认可机构 yK+76\} I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kzZtKN9Az  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |{k;p fPV  
authorized insurer 获授权保险人;获认可承保人 VZ &>zF  
authorized investment 特准投资项目 ?D/r1%Z  
authorized person 获授权人 0|nvi=4~e|  
authorized representative 获授权代表 B!K{y>|.  
authorized share capital 法定股本 I1=YSi;A  
automated quotation system 自动报价系统 S U~vS   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #IDDKUE  
自动交易系统〔香港期货交易所有限公司〕 2mP| hp?  
automatic adjustment mechanism 自动调整机制 %L+/GtxK  
automatic adjustment system 自动调整系统 DZ?>9W{  
Automatic Clearing House 自动票据交换所 JAj<*TB.%  
automatic exchange rates accumulation system 自动化汇率累集系统 +^{;o0kcx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 WZ&/l 65J  
automatic teller machine [ATM] 自动柜员机 x2ln$dSy7  
autopay 自动转帐 ELeR5xT  
available assets 可用资产 "5Bga jrB  
available fiscal reserve 现存财政储备 &ME[H  
available profit 可用利润 +?zyFb]Km  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lb2mWsg"  
average 平均;平均数;海损 ]^Z7w`=%5  
average basic salary 平均基本薪金 Mc oHV]x  
average consumer expenditure 平均消费开支;一般消费开支 l]Jk  }.  
average cost 平均成本 a"&@G=M@d  
average cost of land production 增辟土地平均成本 e2*0NT^R  
average daily turnover 平均每日成交额 |jJC~/WR  
average daily wage rate 平均每日工资率 G5egyP;  
average expenditure pattern 平均开支模式  7=0uG  
average growth rate 平均增长率 r+3V+:f  
average net fixed assets 固定资产平均净值 M.zS +  
average of relatives 相对价格平均数 8Y3c,p/gS>  
average price 平均价格 %+|k>?&z7  
average propensity to consume 平均消费倾向;一般消费倾向 z{bMW^F  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .*:SZ3v  
average rate 平均率 m=Y9sB  
average revenue 平均收入;平均收益 qEX2K^y'4"  
average stock 平均库存;平均存货 @4^5C-  
average yearly rent 平均年租 9E)*X  
avoidance of double taxation 避免双重课税 $TU=^W)X  
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 Jy@cMq2  
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