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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: 8zW2zkv2|#  
A share A股;甲类股份 NC6&x=!3  
abatement of tax 减税;减扣免税额 g *+>H1}  
ABN AMRO Bank N.V. 荷兰银行  N4TV  
above-the-line expenditure 线上项目支出;经常预算支出 (X*^dO  
above-the-line receipt 线上项目收入;经常预算收入 M kXmA`cP  
ABSA Asia Limited 南非联合亚洲有限公司 Y(Hs#Kn{  
absolute change 绝对数值变更 'PW5ux@`<  
absolute expenditure 实际开支 ")p\q:z6  
absolute guideline figure 绝对准则数字 Z6MO^_m2  
absolute interest 绝对权益 *MW\^PR?  
absolute order of discharge 绝对破产解除令 >uEzw4w  
absolute profit margin 绝对利润幅度 ((%? `y  
absolute value 实值;绝对值 P?P#RhvA1  
absolutely vested interest 绝对既得权益 )MT}+ai  
absorbed cost 已吸收成本;已分摊成本 tw)mepwB  
absorption 吸收;分摊;合并 ^E>3|du]O  
absorption rate 吸收率;摊配率;分摊率 ~WF\  
ACB Finance Limited 亚洲商业财务有限公司 7D_=  
acceptable form of reciprocity 合理的互惠条件 +G>\-tjSD  
acceptable rate 适当利率;适当汇率  uHRsFlw  
acceptance agreement 承兑协议 !&@615Vtw  
acceptance for honour 参加承兑 WcbiqxK7-  
acceptor 承兑人;接受人;受票人 -"9  
acceptor for honour 参加承兑人 ;*2Cm'8E  
accident insurance 意外保险 }4X0epPp;:  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]7c=PC  
accident insurance scheme 意外保险计划 rEz^  
accident year basis 意外年度基准 MVUJD{X#  
accommodation 通融;贷款 <b*DQ:N  
accommodation bill 通融票据;空头票据 A?OQE9'  
accommodation party 汇票代发人 &_8 947  
account balance 帐户余额;帐户结余 }"%N4(Kd  
account book 帐簿 M&M 6;Ph  
account collected in advance 预收款项 _ jlRlt  
account current book 往来帐簿 P@~yx#G  
account of after-acquired property 事后取得的财产报告 7tCw*t$  
account of defaulter 拖欠帐目 goWuw}?  
account payable 应付帐款 2y1Sne=<Kb  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 HTTC TR  
account receivable 应收帐款 V>rU.Mp QU  
account receivable report 应收帐款报表 AFt s(  
account statement 结单;帐单;会计财务报表 %E;'ln4h&,  
account title 帐户名称;会计科目 Qn2&nD%zi  
accountant's report 会计师报告 "Z+k=~(  
Accountant's Report Rules 会计师报告规则 Y8t8!{ytg  
accounting and auditing procedure 会计与审计程序;会计与核数程序 t"I77aZ$A  
Accounting Arrangements 《会计安排》 V>3X\)qu  
accounting basis 会计基础 XQw9~$  
accounting by Official Receiver 破产管理署署长呈交的帐目 )0k53-h&  
Accounting Circular 《会计通告》 }c:M^Ff  
accounting class 会计类别 _DEjF)S  
accounting date 记帐日期;会计结算日期 z`b,h\  
accounting for money 款项核算 7F.4Ga;  
Accounting Officer 会计主任 % A0/1{(  
accounting period 会计报告期;会计期 ql~J8G9  
accounting policy 会计政策;会计方针 +1!ia]  
accounting practice 会计惯例 >+T)#.wo&  
accounting principle 会计准则 f* wx<  
accounting record 会计记录 fI|$K )K  
accounting report 会计报告 +LJ73 !  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bW+:C5'  
Accounting Society of China 中国会计学会 "d}Gp9+$VY  
accounting statement 会计报表 GTxk%   
accounting system 会计制度;会计系统 MiX43Pk]  
accounting transaction 会计事项;帐务交易  4Wp=y  
accounting treatment 会计处理 ;mi%F3  
accounting year 会计年度 bcz:q/f}@  
accretion 增值;添加 RPbZ(.  
accrual 应计项目;应累算数目 +aAc9'k   
accrual basis 应计制;权责发生制 I5W~g.<6  
accrual basis accounting 应计制会计;权责发生制会计 #T"4RrR  
accrue 应累算;应计 qZZK#,Qb  
accrued benefit 应累算利益 )QJUUn#  
accrued charges 应计费用 (**oRwr%  
accrued cumulative preference share dividend 应累算的累积优先股股息 |k9 C/  
accrued expenses 应累算费用 m(P]k'ZH?  
accrued interest payable 应付利息;应计未付利息 -D: b*D  
accrued interest receivable 应收利息;应计未收利息 1{.9uw"2S  
accrued right 累算权益 X5w$4Kj&4l  
accruing profit 应累算的利润 JlJ a #  
accumulated fiscal reserve 累积财政储备 o5)<$P43  
accumulated profit 累积利润;滚存溢利 e+=K d+:k  
accumulated reserve 累积储备 iN.n8MN=I  
accumulation of surplus income 累积收益盈余 $<OD31T  
acquired assets 既得资产 y>ktcuML  
acquisition 收购;购置;取得 eszG0Wu  
acquisition cost 购置成本 ~F#j#n(=`q  
acquisition expenses 购置费用 ^=*;X;7  
acquisition of 100% interest 收购全部股权 ]I6  J7A[  
acquisition of control 取得控制权 0tJ Z4(0  
acquisition of fixed assets 购置固定资产 A":T1s  
acquisition of shell “买壳” @PIp* [7oC  
acquisition price 收购价 8xMX  
act of God 天灾 c+GG\:gM  
acting partner 执事合伙人 Ni7nq8B<  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -I%5$`z  
active partner 积极参与的合伙人 rS Ni@;   
active trading 交投活跃 c[s4EUG  
actual circulation 实际流通 wKY_Bo/d  
actual cost 实际成本 $Y gue5{c  
actual expenditure 实际开支;实际支出 A?0Nm{O;3v  
actual income 实际入息;实际收入;实际收益 O33 `+UV"W  
actual market 现货市场 ^kSqsT"  
actual price 现货价;实际价格 0IWf!Sk ]  
actual profit 实际利润 Gp\ kU:}&  
actual quotation 实盘;实际价位;实际报价 4{Z)8;QX  
actual year basis 按实际年度计算 h>bx}$q  
actuals 实货 (QiAisE  
actuarial investigation 精算调查 O.JN ENZf  
actuarial principle 精算原则 H0cA6I  
actuarial report 精算师报告 %SUQ9\SEs  
Actuarial Society of Hong Kong 香港精算学会 bs1Rvx1:J%  
actuarial valuation 精算师估值 ;9'OOz|+1  
actuary 精算师 . 'yCw#f  
ad referendum agreement 暂定协议;有待覆核的协定 $`'/+x"%  
ad valorem duty 从价税;按值征税 ^/k*h J{  
ad valorem duty system 从价税制 :2)/FPL6  
ad valorem fee 从价费 d0 /#nz  
ad valorem tariff 从价关税 Z #m+ObHK1  
additional allowance 额外免税额 .o}v#W+st  
additional amount for unexpired risk 未过期风险的额外款额 NZz8j^  
additional assessable profit 补加应评税利润 .tr!(O],h  
additional assessment 补加评税 U`s{Jm  
additional commitment 额外承担 W(/h Vt  
additional commitment vote 额外承担拨款 HLi%%"'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7o}J%z  
additional dependent parent allowance 供养父母额外免税额 JjS?  
additional provision 额外拨款 ( uidNq  
additional stamp duty 附加印花税 h FBe,'3M  
additional tax 补加税罚款;补加税款 ] }X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J?$,c4;W2  
adjudged bankrupt 被裁定破产 '4<1 1(U  
adjudicated bankrupt 裁定破产人 _Bj":rzY  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 -|9=P\U8S  
adjudication of bankruptcy 裁定破产;宣告破产 L{Vqh0QD&  
adjudication of insolvency 裁定无力偿还债务 -35;j'a  
adjusted actual 经调整的实数;调整后的实数 (C)p9-,  
adjusted current assets 经调整的流动资产;调整后的流动资产 |sZHUf_  
adjusted figure 经调整的数字;调整后的数额 f|oh.z_R  
adjusted liabilities 经调整的负债;调整后的负债 < FAheE+  
adjusted loss 经调整的亏损;调整后的亏损 {+b7sA3  
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 p{dj~ &v  
adjusted profit 经调整的利润;调整后的利润 g#E-pdY  
adjusted surplus 经调整的盈余额;调整后的盈余额 <QGXy=  
adjusted value 经调整的价值;调整后的价值 _h1mF<\ X^  
adjustment 调整;修订;理算〔保险〕 S$X Sei_q  
adjustment centre 调剂中心 3HK\BS  
adjustment lag 调整过程的时间差距;调整时差 , 9 a  
adjustment mechanism 调整机制 J9S>yLQK  
adjustment of loss 亏损调整 *DhiN  
adjustment process 调整过程;调整程序 }W,[/)MO  
adjustment range 调整幅度 UkGCyGyZ[  
administered exchange rate 受管制汇率 {BU;$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B#1;r-^P<  
administration expenses 行政费用 *}W_+qo"  
administration fee 手续费;行政费 8*a&Jl  
administration in bankruptcy 破产管理 `~q<N  
administration order 遗产管理令 r9G>jiw8  
administrator 管理人;遗产管理人 L9#g)tf 8T  
administrator of the estate 遗产管理人 eb$#A _m  
admission of debt 债项承认书 ~WV"SaA)*U  
admission of proof 接纳债权证明 &PtJ$0%q  
advance 放贷款项;垫付款项;预支款项;预付款项 JOBhx)E  
advance account 暂支帐目;预付款帐户 [z9Z5sLO  
advance compensation 预付补偿金 '@P^0+B!(.  
advance from shareholder 股东垫款 KJZ4AWH`  
advance pending reimbursement 预支以待日后付还 +m,yA mEEd  
advanced economy 先进经济体系 lsNd_7k  
advancement 预付;预付财产 iO; 7t@]-  
advances warrant 垫款令 kylVH! @l  
advancing 贷出 @pU)_d!pJ  
adverse balance 逆差 %ULr8)R;  
adverse exchange 逆汇 Dv`c<+q(#  
advertisement addressed to shareholders 在报章刊登的致股东通告 SMK_6?MZ  
advice for collection 托收通知书 d m%8K6|  
advice of drawing 提款通知书;汇票通知书 ;i:d+!3XwC  
advice of payment 付款通知 R ViuJ;  
Advisory Committee [Securities and Futures Commission] q'MZ R'<@  
谘询委员会〔证券及期货事务监察委员会〕 ;gr9/Vl  
Advisory Committee on Diversification 经济多元化谘询委员会 II x#2r  
affidavit 誓章;遗产申报誓章 uY'HT|@:{  
affidavit of no receipt 述明无收款的誓章 ^K@C"j?M/  
affiliate 联号;联营公司;附属公司 @U}1EC{A  
affiliated company 附属公司;联号;联营公司 H} g{Cr"Ex  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |LKXOU c  
affordability 负担能力 DM>eVS3}  
African Development Bank [AfDB] 非洲开发银行 S|+o-[e8O  
after-acquired property 事后取得的财产 4H]L~^CD  
after-hours dealing 市后交易 .#pU=v#/[  
after-tax profit 税后盈利;税后利润;税后溢利 UW EV^ &"x  
agency agreement 代理协议 t\ewHZG"  
agency expenses 代理机构的开支 Owk|@6!  
agency fee 代理费 =odFmF  
Agency Law 《代理法》 )53y AyP  
agent 代理人;承销人 du^J2m{f  
agent of company 公司代理人 _:27]K:  
agent's fee 代理人费;经纪费 x-3\Ls[I  
aggregate 总计;总数;总体数字 <2qr}K{'A  
aggregate amount 总款额;总额 Hj,A5#|=J  
aggregate assets and liabilities 总体资产与负债 6)Lk-D  
aggregate at constant price 按固定价格计算的总体数字  ; 4~hB  
aggregate demand 总需求 W5MTD]J   
aggregate gross position 总持仓量 Q]>.b%s[  
aggregate limit 总限额 1&Zj  
aggregate of salaries tax 合计薪俸税 ~&bq0 (  
aggregate performance 总体表现;总体业绩 B^9j@3Ux  
aggregate supply 总体供应 czd~8WgOa  
aggregate surplus 总盈余 Th%Sjgsn  
aggregate total 整体总额 y'*K|a TG  
aggregate value 总值;合计价值 -3Vx76Y  
aggregated basis 合计基准 4{`{WI{  
aggregated net chargeable income 合计应课税入息实额 '!$Rw"K.  
aggregation 合并计算;合计;总和 c!9nnTap  
aggregation of incomes of husband and wife 夫妇入息合并计算 V "h +L7T  
aggregation of property 财产的总和 @;RXLq/8  
agio 差价;贴水 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》 IO-Ow!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [ibu/ W$  
《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》 ~$?ZK]YOrx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?5 7Sk+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 %bfQ$a:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <UQbt N-B\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C~iL3C b  
agreement for a settlement 授产协议 Dm<A ^u8  
agreement for assignment 转让协议 n7-6- #  
agreement for sale 售卖协议;买卖协议 ^ r,=vO  
agreement for sale and purchase 买卖协议 y h9*z3  
agreement for the payment of interest 支付利息协议 9qG6Pb  
agreement for the repayment of money 还款协议 BF{Y"8u$  
agreement of reinsurance 再保险协议 b1?'gn~  
Agricultural Bank of China 中国农业银行 Jze:[MYS  
air passenger departure tax 飞机乘客离境税 dlTt _.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !Q0w\j h  
airport tax 机场税 oM`0y@QCf  
alcohol duty 酒精税 L/G6Fjg^  
alienation 让与;让渡;转让 ~IN>3\j  
alimony 生活费;赡养费 `+Q%oj#FF  
All Ordinaries Index [AOI] 所有普通股指数 ]GQG~ H^  
all risks 全险;综合险 Q$@I"V&G.  
All Sales Record for Stock Market 《股票市场成交报告》 %8~NqS|=  
Allied Capital Resources Limited 新联财务有限公司  a!AA]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 SI-Ops~e  
allocation letter 拨款信件 'SF<_aS(  
allocation of fund 分配款项;预留款项 ^ (zYzd  
allocation of profit 利润分配;溢利分配 AkQ ~k0i}b  
allocation warrant 拨款令 !d0kV,F:  
allotment 分配;配股 Y`S vMkP)+  
allotment notice 股份配售通知;配股通知 D!IY&H,wo  
allotment of shares 股份分配 j#q-^h3H  
allowable 可获宽免;免税的 Z>5b;8  
allowable business loss 可扣除的营业亏损 Hja3a{LH  
allowable expenses 可扣税的支出 nc|p)  
allowance 免税额;津贴;备抵;准备金 G*P#]eO  
allowance for debts 债项的免税额 X_\otV h(D  
allowance for depreciation by wear and tear 耗损折旧免税额 '16b2n+F@#  
allowance for funeral expenses 殡殓费的免税额 '$%l7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,1o FPa{?  
allowance for repairs and outgoings 修葺及支出方面的免税额 ._{H~R|  
allowance to debtor 给债务人的津贴 %Y*Ndt4  
alteration of capital 资本更改 wcY? rE9  
alternate trustee 候补受托人 #'9HU2  
amalgamation 合并 @i IRmQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _>X+ZlpU:  
ambit of charges 征税范围;收费范围 (0_2sfS  
amended valuation 经修订的估值 a HR"n|7{  
American Commodities Exchange 美国商品交易所 y/ ef>ZZ  
American Express Bank Limited 美国运通银行 Gu\q%'I  
American Stock Exchange 美国证券交易所 @QPz #-  
amortization 摊销 M:B=\&.O  
amount due from banks 存放银行同业的款项 338k?nHxv  
amount due from banks abroad 存放海外银行同业的款项 U#WF ;q0L  
amount due from holding companies 控股公司欠款 l)l^[2  
amount due from local banks 存放本港银行同业的款项 n]o<S+z  
amount due to banks 银行同业的存款 %aVq+kC h  
amount due to banks abroad 海外银行同业的存款 q6V>zi  
amount due to holding companies 控股公司存款 mSh[}%swj  
amount due to local banks 本港银行同业的存款 &Ys<@M7E:  
amount due to outport banks 外埠银行同业的存款 C1 GKLl~  
amount for note issue 发行纸币的款额 cB}D^O   
amount of bond 担保契据的款额 Vb]=B~^`  
amount of consideration 代价款额 x)O!["'"  
amount of contribution 供款数额 %2V?,zY@  
amount of indebtedness 负债款额 K^<BW(s  
amount of principal of the loan 贷款本金额 +}os&[S  
amount of rates chargeable 应征差饷数额 UhQj Qaa~  
amount of share capital 股本额 0[?Xxk}s0  
amount of sums assured 承保款额 ?QdWrE_  
amount of variation 变动幅度 aQ\$A`?  
amount of vote 拨款数额 57  
amount payable 应付款额 K:# I  
amount receivable 应收款额 a'yK~;+_9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \\B(r  
analysis 分析 XYOC_.f1  
ancillary risk 附属风险 VY=jc~c]v  
annual account 周年帐目;周年帐目报表;年度决算;年结 h^(* Tv-!  
annual accounting date 年结日期 CU2*z(]&  
annual allowance 每年免税额;年积金;年度津贴;年津 z/2//mM  
annual balance 年度余额 A0 C,tVd  
annual disposable income 每年可动用收入 3eAX.z`D  
annual estimates 周年预算 >$/>#e~  
annual fee 年费 mLLDE;7|}  
annual general meeting 周年大会 M\Ye<Tk  
annual growth rate 年增率;每年增长率 84zSK)=Y  
annual long-term supplement 长期个案每年补助金 XW)lDiJl  
annual pensionable emolument 可供计算退休金的年薪 o~y;j75{.*  
annual report 年报 c2 C8g1n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ['tY4$L(  
annual return 周年报表;周年申报表;每年报税表格 4*cEag   
Annual Return Rules 《周年报表规则》 j[J-f@F \Y  
annual review of consumer prices 每年消费物价回顾 0gP}zM73  
annual roll-forward basis 逐年延展方式 ShP^A"Do  
annual salary 年薪 u.m[u)HQ  
annual statement 年度报表;年度决算表 XnMvKPerv'  
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 ~/iKh1 1  
annuitant 年金受益人 9`X\6s  
annuity 年金 hT&Y#fh  
annuity contract 年金合约 >rmqBDKaQ  
annuity on human life 人寿年金 ZdWm:(nkU  
antecedent debt 先前的债项 bUdLs.:  
ante-dated cheque 倒填日期支票 Q1I6$8:7  
anticipated expenditure 预期开支 ]dmrkZz:  
anticipated net profit 预期纯利 &d?CCb$|0Y  
anticipated revenue 预期收入 }?_?V&K|  
anti-inflation measure 反通货膨胀措施 4-y :/8  
anti-inflationary stance 反通货膨胀立场 By",rD- r  
apparent deficit 表面赤字 RmeD$>7  
apparent financial solvency 表面偿债能力 SBk4_J/_  
apparent partner 表面合伙人 k:#!zK}  
application for personal assessment 个人入息课税申请书 [ =9T*Sp  
application of fund 资金应用 sW'AjI  
application to release as liquidator and to destruct the books of accounts and documents 17"uf.G  
申请免除清盘人职务及毁灭帐簿与文件 NgGp  
appointed actuary 委任精算师 ' ;FnIZ  
appointed auditor 委任核数师;委任审计师 Ma']?Rb`  
appointed trustee 委任的受托人 S3*`jF>q  
appointer 委任人 Hc$O{]sq  
apportioned pro rata 按比例分摊 a;qryUyG  
apportionment 分配;分摊 e>7>j@(K]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jB Z&Ad@e  
apportionment formula 分摊方程式 Q}K"24`=  
apportionment of estate duty 遗产税的分摊 b;W3j   
appraisal 估价;评估 &4x}ppX  
appreciable growth 可观增长 0#s"e}@v  
appreciable impact 显着影响 'ud{m[|  
appreciable increase 可观增长 x$.^"l-vX  
appreciation 增值;升值 5o'FS{6U  
appreciation against other currencies 相对其他货币升值 U!?_W=?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dI@(<R  
appreciation tax 增值税 {14fA)`%  
appropriation 拨款;拨用;拨付 qJa H ,  
appropriation account 拨款帐目 { VfXsI  
Appropriation Bill 拨款法案 r|fL&dtr  
appropriation-in-aid system 补助拨款办法 Zd}9O jz5  
approved assets 核准资产 N06OvU2>xU  
approved basket stock 认可一篮子证券 %G/ hD  
approved budget 核准预算 /h H  
approved charitable donation 认可慈善捐款 +-U- D?-  
approved charitable institution 认可慈善机构  Rn(ec  
approved currency 核准货币;认可货币 s_OF(o  
approved estimates 核准预算 ~IfJwBn-i  
approved estimates of expenditure 核准开支预算 n&;85IF1  
approved overseas insurer 核准海外保险人 P%:wAYz1^O  
approved overseas trust company 核准海外信托公司 ~"&|W'he[  
approved pooled investment fund 核准汇集投资基金 vkx7paY_  
approved provident fund scheme 认可公积金计划 n,V[eW#m'L  
approved provision 核准拨款 c"n\cNP<  
approved redeemable share 核准可赎回股份 M4oy  
approved regional stock 认可地区性证券 ]7F=u!/`<C  
approved retirement scheme 认可退休金计划 r4XK{KHn  
approved subordinated loan 核准附属贷款 p;59?  
arbitrage 套戥;套汇;套利 y^,1a[U.  
arbitrageur 套戥者;套汇者 0y" $MC v  
arbitrary amount 临时款项 rJT^H5!o"  
arrangement 措施;安排;协定 Bs_s&a>  
arrears 欠款 :bu/^mW[  
arrears of pay 欠付薪酬 P}y +G|  
arrears of revenue 逾期未收税款;逾期未收的帐项 +>Qq(Y  
articles of association 组织章程;组织细则;组织章程细则 . y-D16V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U9:zVy  
ascertainment of profit 确定利润 ,]ma+(|  
"Asia Clear" “亚洲结算系统” UXc-k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a}BYov  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {W =%U|f  
Asian Development Fund [ADF] 亚洲发展基金 t7dt*D_YqK  
Asian dollar bond 亚洲美元债券 4n !aW?%  
Asian dollar market 亚洲美元市场 .9on@S  
Asian dollar rate 亚洲美元利率 z0p*Z&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hk(ZM#Bh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <EB+1GFuI  
asked price 沽盘;喊价;索价;卖方报价 B:;pvW]  
assessable income 应评税入息 i&Tbz!  
assessable loss 应评税亏损 uGf@  
assessable profit 应评税利润 nzuX&bSw  
assessable value 应评税值 1MP~dRZ$  
assessed profit 估定利润 MSQEO4ge  
assessed value 经评估价值 VgG0VM  
assessment 评税;评定;估价;评税单 av}k)ZT_  
assessment number 评税编号;估价编号 ]YnD  
assessment of additional tax 补加税评税 [fya)}  
assessment of performance 业绩评估;实绩评价 '8RsN-w  
Assessor 评税主任 pXT4)JDpc  
asset price bubbles 资产价格泡沫 BOb">6C  
asset-backed securities 具资产保证的证券 g|DF[  
assets accretion 资产增值 8`q:Gz=M\  
assets and liabilities 资产与负债 t9kzw*U9  
assets betterment statement 资产递增表;资产改进表 ';w#w<yaI  
assets lending 实物放款;有抵押贷款 b,l$1{  
assets of the company passing on the death 死者去世时转移的公司资产 25nt14Y 0u  
assets pledged as security for liabilities 用作负债抵押的资产 <y2U3; t  
assets portfolio 资产投资组合 1b `1{%  
assets price 资产价格 ~drS} V  
assets quality 资产质素 zH?!  
assets realization 资产变现 VuhGx:Xl  
assets refinancing arrangement 资产再集资安排 *KZYv=s,u  
assets securitization 资产证券化 ?mwt~_s9  
assets situated outside Hong Kong 在香港以外地方的资产 ]^.  _z  
assets stripping 削减资产;拆卖资产 RVnjNy;O`  
assets value 资产值 iW]j9}t  
assignee 承让人 v}}F,c(f  
assignment 转让;转让书;转让契 :}L[sl\R  
assignment of interest 权益转让 ajbA\/\G;  
assignment of letters patent and trade mark 专利证书及商标转让 !=*g@mgF  
assignment of property 物业转让;物业转让书 T] f ;km  
assignment right 转让权 Ex Y]Sdx  
assignor 转让人 GfxZ'VIn  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fa jGZyd0:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |B?m,U$A!  
associate member 附属会员 APn|\  
associated body corporate 相联法人团体 m)ky*"(  
associated company 相联公司;联属公司 :[p}  
associated corporation 相联法团 XV7Ex\D*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #px+;k 5  
公认会计师公会〔英国〕 VZp5)-!\  
Association of Futures Exchange Brokers 香港期货经纪协会 !_]Y~[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d\&U*=  
association of underwriters 承保人组织 /kZebNf6H  
assumption of control 接管 Dzpq_F!;V  
assurance 担保;保险;转易;转易书 z\\[S@>pt  
assurance of interest 权益的转易 ?h ZAxR\  
at 19XX price 按一九XX年价格计算 pz!Zs."f)  
at a discount 按赔价计算;按贴水价格计算;打折扣 2RVN\?s:  
at a premium 按溢价计算;按升水价格计算 7X`g,b!  
at call 通知付款;按通知 m4[;(1  
at constant market price 按固定市价计算 |{z:IQLv  
at constant price 按固定价格计算 !P2ro~0/  
at cost 按成本计算 : Xda1S  
at current market price 按当时市价计算;按现时市价计算 CmP9Q2  
at current price 按当时价格计算;按现时价格计算 gDQ^)1k  
at factor cost 按要素成本计算;按生产要素成本计算 G)AqbY  
at money-of-the-day price 按付款当日价格计算 MD}w Y><C  
at or better 按指定或较佳价位〔买卖指令〕 f&N gS+<K$  
at par 按面值计算;平价 -V*R\,>  
at sight 见票即付 9@SC}AF.  
at the close 按收市盘  R~TTL  
at the opening 按开市盘 bWjc'P6rx  
attestation 见证;见证条款 Hck]aKI+  
at-the-money option 平价期权 G*?8MTP8![  
attorney 受权人;受托代表人 a(m2n.0'>  
attornment 新拥有人承认书 e[{0)y>=  
attributable profit 可归属利润 fF!Yp iI"  
attributable share value 可归属股份价值 h/QXPdV  
Auckland Stock Exchange 奥克兰证券交易所 qJf?o.Pv  
auction 拍卖 po c`q5i+  
auctioneer 拍卖商 -mbt4w  
audit 审计;核数 w1F cB$  
Audit Commission 审计署 +r�  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SpIv#?  
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〕 [$ubNk;!z  
audit review 帐目审查 lB8-Z ow  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :tc@2/>!O  
audited account 审计帐目;经审计的帐目 I {SjlN}d  
audited annual account 经审计的周年帐目 Eh)fnqs_d}  
audited balance sheet 经审计的资产负债表 SJlr53  
auditor 核数师;核数主任;审计师 rP'me2 B  
auditor's certificate 核数师证明书;审计师证明书 =ke2;}X  
auditor's report 核数师报告;审计师报告 =1@u  
Aussie bond 澳元债券 2,y|EpG#  
austerity budget 紧缩预算 'NbHa!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G~]Uk*M q  
Australia All Ordinaries Index 澳洲所有普通股票指数 k`cfG\;r  
Australian Dollar [AUD] 澳元 ^L,K& Jd  
Australian Options Market 澳大利亚期权市场 9sM!`Lz{  
Australian Securities Commission 澳洲证券事务监察委员会 .y'>[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dUD[e,?  
Australian Stock Exchange 澳大利亚证券交易所 WSP I|#Xr%  
Austrian Schilling [ATS] 奥地利先令 "syI#U{  
authentication 认证;鉴证 n.}ZkG0`  
authority to purchase 委托购买证;委购书 7RQR)DG  
authorization 认可;核准;授权;授权书 "-E\[@/  
authorization by direction 指示授权 &.F4 b~A7  
authorization by instruction 指令授权 SjK  
authorization by warrant 令状授权 !K#qeY}  
authorization of unit trust 单位信托的认可 %6t:(z  
authorized agent 指定代理人 Ml`:UrU  
authorized capital 法定资本 fQ7V/x!  
authorized clerk 出市员 2/U.| *mH  
authorized dealer 认可交易商 iR HQ:Y!  
authorized financial institution 认可财务机构 b;L\EB  
authorized fund 认可基金 ~kV/!=  
authorized fund house 获授权的基金公司;认可基金公司 Mg+2. 8%  
authorized institution 认可机构 A_rG t?i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `T1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g%aYDl  
authorized insurer 获授权保险人;获认可承保人 W PC]%:L"  
authorized investment 特准投资项目 .zf~.R;>  
authorized person 获授权人 gZVc 5u<  
authorized representative 获授权代表 &L3M]  
authorized share capital 法定股本 ]|#+zx|/D  
automated quotation system 自动报价系统 "BAK !N$9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g9OY<w5s]  
自动交易系统〔香港期货交易所有限公司〕 BqEI(c 6  
automatic adjustment mechanism 自动调整机制 r[e##M  
automatic adjustment system 自动调整系统 (xycJ`N  
Automatic Clearing House 自动票据交换所 ?C]vS_jAh  
automatic exchange rates accumulation system 自动化汇率累集系统 >:SHV W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g%o(+d  
automatic teller machine [ATM] 自动柜员机 OU E (I3_  
autopay 自动转帐 REQ\>UO_  
available assets 可用资产 iG $!6;w<  
available fiscal reserve 现存财政储备 XMZ,Y7  
available profit 可用利润 fT|.@%"vc  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )w em|:H  
average 平均;平均数;海损 zE*li`@  
average basic salary 平均基本薪金 =&6eM2>P  
average consumer expenditure 平均消费开支;一般消费开支 JhYe6y[q  
average cost 平均成本 Z<oaK  
average cost of land production 增辟土地平均成本 *9 {PEx  
average daily turnover 平均每日成交额 b\f O8{k  
average daily wage rate 平均每日工资率 #x@$ lc=k3  
average expenditure pattern 平均开支模式 oueC  
average growth rate 平均增长率 7Y lchmd  
average net fixed assets 固定资产平均净值 WH%g(6w1j  
average of relatives 相对价格平均数 cs48*+m  
average price 平均价格 _r#Z}HK  
average propensity to consume 平均消费倾向;一般消费倾向 qyb?49I  
average propensity to save 平均储蓄倾向;一般储蓄倾向 t[HE6ea  
average rate 平均率 XE RUo  
average revenue 平均收入;平均收益 "37lx;CH  
average stock 平均库存;平均存货 3F"lXguS  
average yearly rent 平均年租 /*~EO{o  
avoidance of double taxation 避免双重课税 qfF~D0}  
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 %jJG>T  
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