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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: (M ~e?s  
A share A股;甲类股份 [sb[Z:  
abatement of tax 减税;减扣免税额 +@:x!q|^  
ABN AMRO Bank N.V. 荷兰银行 ym6K !i]q4  
above-the-line expenditure 线上项目支出;经常预算支出 ujucZ9}yd  
above-the-line receipt 线上项目收入;经常预算收入 3{h_&Gbo'D  
ABSA Asia Limited 南非联合亚洲有限公司 !L8#@BjU  
absolute change 绝对数值变更 AFfAtu  
absolute expenditure 实际开支 0AV c  
absolute guideline figure 绝对准则数字 \_U$"/$4VH  
absolute interest 绝对权益 Z: 7fV5b(  
absolute order of discharge 绝对破产解除令 TuYCR>P[  
absolute profit margin 绝对利润幅度 #!m.!? O  
absolute value 实值;绝对值 (3&?wy_l  
absolutely vested interest 绝对既得权益 -)/$M(Pu"  
absorbed cost 已吸收成本;已分摊成本 FkRo _?  
absorption 吸收;分摊;合并 wuqJr:q*#  
absorption rate 吸收率;摊配率;分摊率 }#E[vRf  
ACB Finance Limited 亚洲商业财务有限公司 N"y)Oca{  
acceptable form of reciprocity 合理的互惠条件 :Lug7bUVD  
acceptable rate 适当利率;适当汇率  JSg$wi8  
acceptance agreement 承兑协议 Y)a^(!<H<  
acceptance for honour 参加承兑 evJ.<{M  
acceptor 承兑人;接受人;受票人 vA.MRu#  
acceptor for honour 参加承兑人 &yol_%C  
accident insurance 意外保险 vI)LB)Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 27< Enq]  
accident insurance scheme 意外保险计划 Q1l' 7N  
accident year basis 意外年度基准 c{LO6dNg\z  
accommodation 通融;贷款 |B2+{@R  
accommodation bill 通融票据;空头票据 Z*2Vpnqh\  
accommodation party 汇票代发人 TvQo?  
account balance 帐户余额;帐户结余 qcGK2Qx  
account book 帐簿 C{XmVc.  
account collected in advance 预收款项 f>Jr|#k  
account current book 往来帐簿 K!]/(V(}  
account of after-acquired property 事后取得的财产报告 *r% c  
account of defaulter 拖欠帐目 6B ?twh)  
account payable 应付帐款 tlt*fH$ .  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o7LuKRl   
account receivable 应收帐款 o\)F}j&b#=  
account receivable report 应收帐款报表 9 5RBO4w%w  
account statement 结单;帐单;会计财务报表 f0aKlhEC  
account title 帐户名称;会计科目 gOOPe5+ J  
accountant's report 会计师报告 Vl!6W@g  
Accountant's Report Rules 会计师报告规则 (NnH:J`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 t>B;w14  
Accounting Arrangements 《会计安排》 <kd1Nrr!p  
accounting basis 会计基础 SG4%}wn%  
accounting by Official Receiver 破产管理署署长呈交的帐目 BIWWMg  
Accounting Circular 《会计通告》 ohGfp9H  
accounting class 会计类别 ?8Cq{  
accounting date 记帐日期;会计结算日期 k,F6Tx  
accounting for money 款项核算 xpx\=iAe  
Accounting Officer 会计主任 A6iq[b]  
accounting period 会计报告期;会计期 Nl(3Xqov  
accounting policy 会计政策;会计方针 fe#\TNeQJ[  
accounting practice 会计惯例 D+7Rz_=  
accounting principle 会计准则 q=qcm`ce  
accounting record 会计记录 Mzw X>3x  
accounting report 会计报告 H? y,ie#u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *``JamnSO  
Accounting Society of China 中国会计学会 Q({ r@*g  
accounting statement 会计报表 m<qJcZk  
accounting system 会计制度;会计系统 =k:,qft2  
accounting transaction 会计事项;帐务交易 ,$+V  
accounting treatment 会计处理 yN s,Ll~  
accounting year 会计年度 Vr1<^Ib  
accretion 增值;添加 e2W".+B1  
accrual 应计项目;应累算数目 ^4Ah_ U  
accrual basis 应计制;权责发生制 9Ly]DZ;L  
accrual basis accounting 应计制会计;权责发生制会计 qH6>!=00  
accrue 应累算;应计 L4|`;WP  
accrued benefit 应累算利益 Z@@K[$  
accrued charges 应计费用 fn 6J *[`  
accrued cumulative preference share dividend 应累算的累积优先股股息 }t1a* z  
accrued expenses 应累算费用 Z} r*K%  
accrued interest payable 应付利息;应计未付利息 -n<pPau2  
accrued interest receivable 应收利息;应计未收利息 Y~E`9  
accrued right 累算权益 3% ;a)c;D  
accruing profit 应累算的利润 :7?FF'u  
accumulated fiscal reserve 累积财政储备 qXtC^n@x  
accumulated profit 累积利润;滚存溢利 ;K &o-y  
accumulated reserve 累积储备 WPG(@zD  
accumulation of surplus income 累积收益盈余 M*H nM(  
acquired assets 既得资产 f\>M'{cV  
acquisition 收购;购置;取得 @Sbe^x  
acquisition cost 购置成本 *lw_=MXSK  
acquisition expenses 购置费用 KX7 >^Bt&k  
acquisition of 100% interest 收购全部股权 6,9>g0y'NG  
acquisition of control 取得控制权 ;<2 G  
acquisition of fixed assets 购置固定资产 D^3vr2  
acquisition of shell “买壳” e?ly H  
acquisition price 收购价 r7,t";?>  
act of God 天灾 EJ:%}HhA  
acting partner 执事合伙人 'B0{_RaTb  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Gvqxi|  
active partner 积极参与的合伙人 T+K):u g  
active trading 交投活跃 P{+T< bk|  
actual circulation 实际流通 8j\cL'  
actual cost 实际成本 )fSOi| |C  
actual expenditure 实际开支;实际支出 r|PB*`  
actual income 实际入息;实际收入;实际收益 |:<f-j7t~  
actual market 现货市场 '9j="R;  
actual price 现货价;实际价格 mh[75(  
actual profit 实际利润 Gc;{\VU  
actual quotation 实盘;实际价位;实际报价 {_Rr 6  
actual year basis 按实际年度计算 s^uS1  
actuals 实货 M |`U"vO  
actuarial investigation 精算调查 `LE6jp3,  
actuarial principle 精算原则 P8)=Kbd  
actuarial report 精算师报告 j*jo@N |  
Actuarial Society of Hong Kong 香港精算学会 }\:Nu Tf  
actuarial valuation 精算师估值 &_|#.  
actuary 精算师 zZ323pq  
ad referendum agreement 暂定协议;有待覆核的协定 l +OFw)8od  
ad valorem duty 从价税;按值征税 u=7J /!H7^  
ad valorem duty system 从价税制 qC:raH_:  
ad valorem fee 从价费 QTXt8I  
ad valorem tariff 从价关税 \\dM y9M-  
additional allowance 额外免税额 $,}E   
additional amount for unexpired risk 未过期风险的额外款额 5VAK:eB  
additional assessable profit 补加应评税利润 y6, /:qm  
additional assessment 补加评税 9!}8UALD  
additional commitment 额外承担 $!yW_HTx  
additional commitment vote 额外承担拨款 Q;JM$a?5iV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m6CI{Sa](l  
additional dependent parent allowance 供养父母额外免税额 c+$*$|t=v`  
additional provision 额外拨款 C$D -Pt"+  
additional stamp duty 附加印花税 ?9\EN|O^  
additional tax 补加税罚款;补加税款 tL)t"  i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 lqZ5?BD1  
adjudged bankrupt 被裁定破产 m?fy^>1  
adjudicated bankrupt 裁定破产人 Zk"eA'"\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [^e%@TV>d  
adjudication of bankruptcy 裁定破产;宣告破产 7Vo$(kj  
adjudication of insolvency 裁定无力偿还债务 kB|B  
adjusted actual 经调整的实数;调整后的实数 $m1z-i;/  
adjusted current assets 经调整的流动资产;调整后的流动资产 =mpV YA  
adjusted figure 经调整的数字;调整后的数额 uIZ-#q  
adjusted liabilities 经调整的负债;调整后的负债 o`P %&  
adjusted loss 经调整的亏损;调整后的亏损 \GZM&Zd  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Ksj -zR;  
adjusted profit 经调整的利润;调整后的利润 z'\_jaj^  
adjusted surplus 经调整的盈余额;调整后的盈余额 {~s DYRX  
adjusted value 经调整的价值;调整后的价值 A}N?/{y)G  
adjustment 调整;修订;理算〔保险〕 I3mGo  
adjustment centre 调剂中心 lXiKY@R#  
adjustment lag 调整过程的时间差距;调整时差 P5nO78  
adjustment mechanism 调整机制 ime\f*Fg  
adjustment of loss 亏损调整 ua]o6GlO  
adjustment process 调整过程;调整程序 _EMwm&!  
adjustment range 调整幅度 &6YIn|}  
administered exchange rate 受管制汇率 \uC15s<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u!X|A`o5i  
administration expenses 行政费用 '~&X wZ&  
administration fee 手续费;行政费 DSk/q-'u  
administration in bankruptcy 破产管理 F,dx2ZPIs?  
administration order 遗产管理令 (Dl$kGn  
administrator 管理人;遗产管理人 ;1.,Sn+zO  
administrator of the estate 遗产管理人 87P>IO  
admission of debt 债项承认书 U\;6mK)M^J  
admission of proof 接纳债权证明 ()+ <)hg}2  
advance 放贷款项;垫付款项;预支款项;预付款项 ^,8)iV0j_  
advance account 暂支帐目;预付款帐户 3? 7\ T#=  
advance compensation 预付补偿金 L=8<B=QT$  
advance from shareholder 股东垫款 U`d5vEhT  
advance pending reimbursement 预支以待日后付还 TDNQu_E  
advanced economy 先进经济体系 n3Z 5t  
advancement 预付;预付财产 \cUNsB5  
advances warrant 垫款令  4/1d&Sg  
advancing 贷出 WP+oFkw>  
adverse balance 逆差 R0vIbFwj  
adverse exchange 逆汇 4K\(xd&Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]<pjXVRt"  
advice for collection 托收通知书 L>%o[tS  
advice of drawing 提款通知书;汇票通知书 e5B Qr$j  
advice of payment 付款通知 ~ga`\% J  
Advisory Committee [Securities and Futures Commission] )3w@]5j  
谘询委员会〔证券及期货事务监察委员会〕 % !>I*H  
Advisory Committee on Diversification 经济多元化谘询委员会 #+5pgD2C  
affidavit 誓章;遗产申报誓章 aL%AQB,  
affidavit of no receipt 述明无收款的誓章 lBTmx(_}}r  
affiliate 联号;联营公司;附属公司 7 :3$Ey  
affiliated company 附属公司;联号;联营公司 Z2='o_c  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @I/]D6 ~"  
affordability 负担能力 "zRoU$X  
African Development Bank [AfDB] 非洲开发银行 ^Z# W_R\l  
after-acquired property 事后取得的财产 V<@ o<R  
after-hours dealing 市后交易 k"]dK,,  
after-tax profit 税后盈利;税后利润;税后溢利 5nO% Ke=  
agency agreement 代理协议 {v2|g  
agency expenses 代理机构的开支 /fT+^&  
agency fee 代理费 (+3Wgl+]/  
Agency Law 《代理法》 wl$h4 {L7  
agent 代理人;承销人 Y2SJ7  
agent of company 公司代理人 9 ;Ox;;w  
agent's fee 代理人费;经纪费 :Q_<Z@2Y{  
aggregate 总计;总数;总体数字 M9@ri^x  
aggregate amount 总款额;总额 @8^[!F  
aggregate assets and liabilities 总体资产与负债 Mt5PaTjj  
aggregate at constant price 按固定价格计算的总体数字 xA$nsZ]  
aggregate demand 总需求 l0cA6b  
aggregate gross position 总持仓量 rZ^v?4Z\  
aggregate limit 总限额 I_rO!  
aggregate of salaries tax 合计薪俸税 YY!6/5*/]  
aggregate performance 总体表现;总体业绩 \y)  
aggregate supply 总体供应 S9`flo  
aggregate surplus 总盈余 uVDa^+=  
aggregate total 整体总额 Pgus42f%  
aggregate value 总值;合计价值 O1*NzY0Y%-  
aggregated basis 合计基准 Kt|1&Gk  
aggregated net chargeable income 合计应课税入息实额 /_Z652@  
aggregation 合并计算;合计;总和 K7Wk6Aw  
aggregation of incomes of husband and wife 夫妇入息合并计算 iN0nw]_*  
aggregation of property 财产的总和 sHl>$Qevz  
agio 差价;贴水 3?Pn6J{O  
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》 '07P&g-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WT`4s  
《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》 ixQJ[fH10  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XW s"jt  
《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》 pV,P|>YTf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment GJp85B!PlO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B0WJ/)rK<  
agreement for a settlement 授产协议 ez!C?  
agreement for assignment 转让协议 8o 0%@5M  
agreement for sale 售卖协议;买卖协议 09kt[  
agreement for sale and purchase 买卖协议 ql?=(b;D  
agreement for the payment of interest 支付利息协议 hk;7:G  
agreement for the repayment of money 还款协议 ] Ww?QhJ  
agreement of reinsurance 再保险协议 tl'9IGlc  
Agricultural Bank of China 中国农业银行 "=za??\K}  
air passenger departure tax 飞机乘客离境税 iVTGF<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~Oq +IA~9  
airport tax 机场税 ZRVT2VfN  
alcohol duty 酒精税 15o?{=b[  
alienation 让与;让渡;转让 deixy. |  
alimony 生活费;赡养费 1, ~SS  
All Ordinaries Index [AOI] 所有普通股指数 %ck]S!}6  
all risks 全险;综合险 2hQ>:  
All Sales Record for Stock Market 《股票市场成交报告》 B0!"A  
Allied Capital Resources Limited 新联财务有限公司 mzc 4/<th  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `o?Ph&p}  
allocation letter 拨款信件 r~nsN*t  
allocation of fund 分配款项;预留款项 VZ](uFBY  
allocation of profit 利润分配;溢利分配 {Gw.l."  
allocation warrant 拨款令 @%lBrM  
allotment 分配;配股 zyg  }F  
allotment notice 股份配售通知;配股通知 <u:WlaS  
allotment of shares 股份分配 M7+h(\H]2  
allowable 可获宽免;免税的 ] 0m&(9  
allowable business loss 可扣除的营业亏损 F. =Bnw/-  
allowable expenses 可扣税的支出 RxN,^!OV  
allowance 免税额;津贴;备抵;准备金 SdwS= (e6  
allowance for debts 债项的免税额 b-*3 2Y%  
allowance for depreciation by wear and tear 耗损折旧免税额 ^ Dt#$Z  
allowance for funeral expenses 殡殓费的免税额 `TPOCxM Mo  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \3jW~FV  
allowance for repairs and outgoings 修葺及支出方面的免税额 u=/CRjot  
allowance to debtor 给债务人的津贴 pOkLb #  
alteration of capital 资本更改 *(>}Y  
alternate trustee 候补受托人 dG71*)<)t  
amalgamation 合并 STw#lU) %(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (q7 Ry4-  
ambit of charges 征税范围;收费范围 FwZ>{~?3  
amended valuation 经修订的估值 ~/ilx#d  
American Commodities Exchange 美国商品交易所 v[n7"  
American Express Bank Limited 美国运通银行 D.6,VY H  
American Stock Exchange 美国证券交易所 JHJ~X v  
amortization 摊销 Q\,o :ZU_  
amount due from banks 存放银行同业的款项 t"YNgC ^  
amount due from banks abroad 存放海外银行同业的款项 k` (jkbEZ  
amount due from holding companies 控股公司欠款 gOK\%&S]  
amount due from local banks 存放本港银行同业的款项 [e4]"v`N  
amount due to banks 银行同业的存款 ? j 9|5*  
amount due to banks abroad 海外银行同业的存款 rJInj>|{=  
amount due to holding companies 控股公司存款 %9#gB  
amount due to local banks 本港银行同业的存款 :BGA.  
amount due to outport banks 外埠银行同业的存款 cl*PFQp9j  
amount for note issue 发行纸币的款额 @M8|(N%  
amount of bond 担保契据的款额 ~|AwN [  
amount of consideration 代价款额 r]Ff{la5  
amount of contribution 供款数额 \Ro^*4B  
amount of indebtedness 负债款额 FsGlJ   
amount of principal of the loan 贷款本金额 ii0Ce}8d~  
amount of rates chargeable 应征差饷数额 [ dE.[  
amount of share capital 股本额 ^+9sG$T_EV  
amount of sums assured 承保款额 tD Cw-  
amount of variation 变动幅度 Iu35#j  
amount of vote 拨款数额 5 VA(tzmCt  
amount payable 应付款额 Mf#83 <&K  
amount receivable 应收款额 aRJ>6Q}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oq_6L\ ~  
analysis 分析 6Ik,zQL  
ancillary risk 附属风险 UP{j5gR:_  
annual account 周年帐目;周年帐目报表;年度决算;年结 Y}DonF  
annual accounting date 年结日期 =0'q!}._!  
annual allowance 每年免税额;年积金;年度津贴;年津 sfVf@0g  
annual balance 年度余额 vkRi5!bR  
annual disposable income 每年可动用收入 :p4"IeKs  
annual estimates 周年预算 j9/-"dTL  
annual fee 年费 1lnU77;  
annual general meeting 周年大会 uGl| pJ\y=  
annual growth rate 年增率;每年增长率 2 qO3XI  
annual long-term supplement 长期个案每年补助金 {3Vk p5%l  
annual pensionable emolument 可供计算退休金的年薪 U\?g*  
annual report 年报 g3%t8O/M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ro[Y-o5Q0  
annual return 周年报表;周年申报表;每年报税表格 Fequm+  
Annual Return Rules 《周年报表规则》 -n? g~(/P  
annual review of consumer prices 每年消费物价回顾 .M4IGOvOS  
annual roll-forward basis 逐年延展方式 5b6s4ZyV  
annual salary 年薪 ,s^<X85gp\  
annual statement 年度报表;年度决算表 6dEyv99  
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 PZD>U)M  
annuitant 年金受益人 rB%$;<`/  
annuity 年金 da$BUAqU  
annuity contract 年金合约 8%~t  
annuity on human life 人寿年金 VIR.yh  
antecedent debt 先前的债项 S2VVv$r_6  
ante-dated cheque 倒填日期支票 Q^Bt1C  
anticipated expenditure 预期开支 D["MUB4l  
anticipated net profit 预期纯利 jRpdft  
anticipated revenue 预期收入 2~;&g?T6  
anti-inflation measure 反通货膨胀措施 ]> Y/r-!  
anti-inflationary stance 反通货膨胀立场 ~ekh1^evu  
apparent deficit 表面赤字 8)\M:s~7&  
apparent financial solvency 表面偿债能力 [W,-1.$!dM  
apparent partner 表面合伙人 7> Pgc  
application for personal assessment 个人入息课税申请书 K$REZe  
application of fund 资金应用 )DUL)S  
application to release as liquidator and to destruct the books of accounts and documents y/@iT8$rp  
申请免除清盘人职务及毁灭帐簿与文件  !=*.$4  
appointed actuary 委任精算师 (a6?s{(  
appointed auditor 委任核数师;委任审计师 m^{ xd2  
appointed trustee 委任的受托人 )-/gLZsx  
appointer 委任人 YTU.$t;Ez  
apportioned pro rata 按比例分摊 `$z)$VuP  
apportionment 分配;分摊 i`O rMzL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K.SeK3(  
apportionment formula 分摊方程式 _hCJ|Rrln  
apportionment of estate duty 遗产税的分摊 B">yKB:D}t  
appraisal 估价;评估 czBi Dk4  
appreciable growth 可观增长 YbMssd2Yg  
appreciable impact 显着影响 ]R_G{%  
appreciable increase 可观增长 cQFR]i  
appreciation 增值;升值 twk&-:'  
appreciation against other currencies 相对其他货币升值 H*W):j}8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %>XN%t'6aT  
appreciation tax 增值税 | D.C!/69  
appropriation 拨款;拨用;拨付 P?3{z="LzJ  
appropriation account 拨款帐目 i.rU&yT%  
Appropriation Bill 拨款法案 M'1HA  
appropriation-in-aid system 补助拨款办法 :nQp.N*p  
approved assets 核准资产 RFG$X-.e  
approved basket stock 认可一篮子证券 "6I[4U"@  
approved budget 核准预算 &(&  
approved charitable donation 认可慈善捐款 '0+$ m=   
approved charitable institution 认可慈善机构 \-. Tg!Q6  
approved currency 核准货币;认可货币 ?G/hJ?3  
approved estimates 核准预算 +CTmcbyOi  
approved estimates of expenditure 核准开支预算 }BN\/;<A  
approved overseas insurer 核准海外保险人 v29G:YQe  
approved overseas trust company 核准海外信托公司 Ud3""C5B  
approved pooled investment fund 核准汇集投资基金 G+Dpma ]  
approved provident fund scheme 认可公积金计划 ;WI]vn  
approved provision 核准拨款 te2 Iu%5 z  
approved redeemable share 核准可赎回股份 z*.v_Mx  
approved regional stock 认可地区性证券 "j Zm0U$,*  
approved retirement scheme 认可退休金计划 Qm);6X   
approved subordinated loan 核准附属贷款 C;sgK  
arbitrage 套戥;套汇;套利 YlUpASW  
arbitrageur 套戥者;套汇者 S]yvMj_?  
arbitrary amount 临时款项 #Mi|IwL  
arrangement 措施;安排;协定 ^&:'NR  
arrears 欠款 > x'bZ]gm  
arrears of pay 欠付薪酬 mTEVFm  
arrears of revenue 逾期未收税款;逾期未收的帐项 V8'`nuC+  
articles of association 组织章程;组织细则;组织章程细则 xVR:; Jy[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _9h.Gt  
ascertainment of profit 确定利润 :z~!p~  
"Asia Clear" “亚洲结算系统” w4:<fnOM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \X@IkL$r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 56s*A*z$ ;  
Asian Development Fund [ADF] 亚洲发展基金 -fux2?8M  
Asian dollar bond 亚洲美元债券 dokuyiN\  
Asian dollar market 亚洲美元市场 Uh+jt,RB`  
Asian dollar rate 亚洲美元利率 dp^N_9$cdO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v"k 4ATWP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AA7#c7  
asked price 沽盘;喊价;索价;卖方报价 aii'}c  
assessable income 应评税入息 I>((o`  
assessable loss 应评税亏损 g[!Cj,  
assessable profit 应评税利润 gNa#|  
assessable value 应评税值 hh&Js'd  
assessed profit 估定利润 &N{zkMf  
assessed value 经评估价值 [~?M/QI9  
assessment 评税;评定;估价;评税单 ?0npEz|  
assessment number 评税编号;估价编号 )Z:m)k>r;  
assessment of additional tax 补加税评税 ~.Q4c*_b  
assessment of performance 业绩评估;实绩评价 h3h8lt_ |  
Assessor 评税主任 P{lh)m>  
asset price bubbles 资产价格泡沫 j<$R4A 1  
asset-backed securities 具资产保证的证券 f8!l7{2%q  
assets accretion 资产增值 sfC@*Y2XT  
assets and liabilities 资产与负债 +{xG<Wkltz  
assets betterment statement 资产递增表;资产改进表 FT_k^CC  
assets lending 实物放款;有抵押贷款 b]dxlj} <  
assets of the company passing on the death 死者去世时转移的公司资产 s, -*q}  
assets pledged as security for liabilities 用作负债抵押的资产 EVSK8T,  
assets portfolio 资产投资组合 |!5@xs*T  
assets price 资产价格 Y\u_+CG*  
assets quality 资产质素 /.-m}0h|W-  
assets realization 资产变现 aL$j/SC  
assets refinancing arrangement 资产再集资安排 B*Cb6'Q  
assets securitization 资产证券化 4sd-zl$Of  
assets situated outside Hong Kong 在香港以外地方的资产 6bJ"$o  
assets stripping 削减资产;拆卖资产 O<a3DyUa;  
assets value 资产值 U]j&cFbn5_  
assignee 承让人 u<q)SQ1  
assignment 转让;转让书;转让契 jf7pl8gv  
assignment of interest 权益转让 W]~ZkQ|P  
assignment of letters patent and trade mark 专利证书及商标转让 2;R/.xI6v  
assignment of property 物业转让;物业转让书 W^ClHQ"Iy  
assignment right 转让权 `1_FQnm)  
assignor 转让人 *(VbPp_H_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^8\Y`Z0%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D JJZJ}7  
associate member 附属会员 Wy,"cT  
associated body corporate 相联法人团体 w#d} TY  
associated company 相联公司;联属公司 0hZxN2r  
associated corporation 相联法团 >%i9oI<)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Dtt\~m;AR  
公认会计师公会〔英国〕 j@V $Mbv  
Association of Futures Exchange Brokers 香港期货经纪协会 $Q,n+ /  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n% U9iwJ.  
association of underwriters 承保人组织 UNY@w=]<  
assumption of control 接管 }1\?()rB  
assurance 担保;保险;转易;转易书 7C YH'DL  
assurance of interest 权益的转易 Rh yegD  
at 19XX price 按一九XX年价格计算 sx90lsu  
at a discount 按赔价计算;按贴水价格计算;打折扣 |Rk37P {  
at a premium 按溢价计算;按升水价格计算 bN4d:0Y  
at call 通知付款;按通知 T/5nu?v  
at constant market price 按固定市价计算 *<CxFy;|  
at constant price 按固定价格计算 Obg@YIwn  
at cost 按成本计算 %g5jY%dg.r  
at current market price 按当时市价计算;按现时市价计算 Z#@6#S`  
at current price 按当时价格计算;按现时价格计算 5#BF,-Jv  
at factor cost 按要素成本计算;按生产要素成本计算 >VypE8H]x  
at money-of-the-day price 按付款当日价格计算 9$EH K  
at or better 按指定或较佳价位〔买卖指令〕 _AAx )  
at par 按面值计算;平价 3v G  
at sight 见票即付 o[2Y;kP3*P  
at the close 按收市盘 1y(iE C  
at the opening 按开市盘 7~lB}$L  
attestation 见证;见证条款 NB3/A"}"02  
at-the-money option 平价期权 `lvh\[3^  
attorney 受权人;受托代表人 s V&`0N  
attornment 新拥有人承认书 &8juS,b  
attributable profit 可归属利润 MXh^dOWR  
attributable share value 可归属股份价值 =>.DD<g"  
Auckland Stock Exchange 奥克兰证券交易所 j@_nI~7f}  
auction 拍卖 r8<JX5zyuo  
auctioneer 拍卖商 dY 6B%V  
audit 审计;核数 d[yrNB6|  
Audit Commission 审计署 "{mt?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2kC^7ZAwu  
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〕 [gTQ-  
audit review 帐目审查 V~JBZ}`TG<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *(>Jd|C  
audited account 审计帐目;经审计的帐目 '>"`)-  
audited annual account 经审计的周年帐目 }[ 7Nb90v  
audited balance sheet 经审计的资产负债表 Mn-<51.%  
auditor 核数师;核数主任;审计师 _y|[Z;  
auditor's certificate 核数师证明书;审计师证明书 AK %=DVkM  
auditor's report 核数师报告;审计师报告 R+k=Ea&x  
Aussie bond 澳元债券 a_xQ~:H  
austerity budget 紧缩预算 d!w1t=2H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0%#t[us Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?i/73H+;D3  
Australian Dollar [AUD] 澳元 uFMs ^^#  
Australian Options Market 澳大利亚期权市场 fHW-Je7mG  
Australian Securities Commission 澳洲证券事务监察委员会 %!>k#F^S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s }Xi2^x  
Australian Stock Exchange 澳大利亚证券交易所 -%saeX Wo  
Austrian Schilling [ATS] 奥地利先令 d 4[poi ~  
authentication 认证;鉴证 2f s9JP{^0  
authority to purchase 委托购买证;委购书 `x5ll;"J  
authorization 认可;核准;授权;授权书 9Zs #Ky/  
authorization by direction 指示授权 (di)`D5Q  
authorization by instruction 指令授权 OE5X8DqQe  
authorization by warrant 令状授权 d5N)^\z  
authorization of unit trust 单位信托的认可 ;&/sj-xJ2  
authorized agent 指定代理人 [))gn  
authorized capital 法定资本 9 J$Y,Z  
authorized clerk 出市员 "[FCQ  
authorized dealer 认可交易商 ::kpl2r\c  
authorized financial institution 认可财务机构 $z~jnc  
authorized fund 认可基金 M|$H+e } :  
authorized fund house 获授权的基金公司;认可基金公司 Y}85J:q]  
authorized institution 认可机构 W^-hMT]uD  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hQ\#Fhu7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  ]v/t8`  
authorized insurer 获授权保险人;获认可承保人 39'X$!  
authorized investment 特准投资项目 7)g;Wd+H  
authorized person 获授权人 Iwnj'R7:  
authorized representative 获授权代表 `#-p,NElV  
authorized share capital 法定股本 -Pv P  
automated quotation system 自动报价系统 PEMxoe<+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |p'_k(z}  
自动交易系统〔香港期货交易所有限公司〕 lqhHbB  
automatic adjustment mechanism 自动调整机制  /<(R  
automatic adjustment system 自动调整系统 k9. u[y.  
Automatic Clearing House 自动票据交换所 6nM rO$i0k  
automatic exchange rates accumulation system 自动化汇率累集系统 *g}vT8w'}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pT|./ Fe  
automatic teller machine [ATM] 自动柜员机 H&"_}  
autopay 自动转帐 (or =f`  
available assets 可用资产 qpH j4  
available fiscal reserve 现存财政储备 /&y,vkZTT  
available profit 可用利润 @^w!% ?J  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 n=lggBRx  
average 平均;平均数;海损 c80"8r  
average basic salary 平均基本薪金 D N2hv2  
average consumer expenditure 平均消费开支;一般消费开支 KFCQYdI`d  
average cost 平均成本 wWp?HDl"M  
average cost of land production 增辟土地平均成本 tyBg7dP  
average daily turnover 平均每日成交额 F(0pru4u  
average daily wage rate 平均每日工资率 a,en8+r ]  
average expenditure pattern 平均开支模式 #c8"  
average growth rate 平均增长率 &lOXi?&"  
average net fixed assets 固定资产平均净值 D3,t6\m  
average of relatives 相对价格平均数 LR 8e|H0  
average price 平均价格 1\"BvFE*E~  
average propensity to consume 平均消费倾向;一般消费倾向 s>[vT?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 P}w^9=;S  
average rate 平均率 $Qx(aWE0  
average revenue 平均收入;平均收益 M%nZu{  
average stock 平均库存;平均存货 > 2!^ dT^D  
average yearly rent 平均年租 b}"vI Rz  
avoidance of double taxation 避免双重课税 6 d{D3e[p^  
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  )^QG-IM  
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