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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: Z8tQ#Pu{  
A share A股;甲类股份 }|MGYS)  
abatement of tax 减税;减扣免税额 Ua]shSjyI  
ABN AMRO Bank N.V. 荷兰银行 =@;uDu:Q  
above-the-line expenditure 线上项目支出;经常预算支出 ]N}80*Rl  
above-the-line receipt 线上项目收入;经常预算收入 g@hg u   
ABSA Asia Limited 南非联合亚洲有限公司 Az[Yvu'<  
absolute change 绝对数值变更 !vHUe*1a{  
absolute expenditure 实际开支 Q+gd|^Vc9  
absolute guideline figure 绝对准则数字 fdGls`H  
absolute interest 绝对权益 U)a}XRS  
absolute order of discharge 绝对破产解除令 x|n2,3%  
absolute profit margin 绝对利润幅度 IZBU<1M  
absolute value 实值;绝对值 p't>'?UH|  
absolutely vested interest 绝对既得权益 |,L_d2lb  
absorbed cost 已吸收成本;已分摊成本 gJ cf~@s  
absorption 吸收;分摊;合并 }5-^:}gL   
absorption rate 吸收率;摊配率;分摊率 jSp4eq  
ACB Finance Limited 亚洲商业财务有限公司 2/O/h  
acceptable form of reciprocity 合理的互惠条件 o:jLM7$=  
acceptable rate 适当利率;适当汇率 B P%>J^  
acceptance agreement 承兑协议 azKbGS/X  
acceptance for honour 参加承兑 k !Nl#.j  
acceptor 承兑人;接受人;受票人 bIt%KG{PY6  
acceptor for honour 参加承兑人 poj@ G{  
accident insurance 意外保险 &yN@(P)  
Accident Insurance Association of Hong Kong 香港意外保险公会 udM<jY]5p  
accident insurance scheme 意外保险计划 XZhuV<  
accident year basis 意外年度基准 iZ2|/hnw  
accommodation 通融;贷款 6 ?F F !x  
accommodation bill 通融票据;空头票据 =FQ]eb*  
accommodation party 汇票代发人 ,2S w6u  
account balance 帐户余额;帐户结余 >Du5B&41  
account book 帐簿 znv2:  
account collected in advance 预收款项 d-nqV5  
account current book 往来帐簿 o,(MB[|hQ  
account of after-acquired property 事后取得的财产报告 WgPpW!`  
account of defaulter 拖欠帐目 K4NB#  
account payable 应付帐款 2i`N26On  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 H5uWI  
account receivable 应收帐款 Z5[TmVU  
account receivable report 应收帐款报表 <&E3QeK  
account statement 结单;帐单;会计财务报表 TcA+ov>TD  
account title 帐户名称;会计科目 Y,z15i3j?  
accountant's report 会计师报告 F`goYwA%  
Accountant's Report Rules 会计师报告规则 ,\ zp&P"p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 P3C|DO4  
Accounting Arrangements 《会计安排》 Rf2$k/lZ  
accounting basis 会计基础 V~M>K-AL  
accounting by Official Receiver 破产管理署署长呈交的帐目 S@;>lw,s!  
Accounting Circular 《会计通告》 #aUe7~  
accounting class 会计类别 6[>UF!.=  
accounting date 记帐日期;会计结算日期 H^sPC{6+pf  
accounting for money 款项核算 E8#RG-ci  
Accounting Officer 会计主任 +[@Ug`5M  
accounting period 会计报告期;会计期 e8O[xM  
accounting policy 会计政策;会计方针 ,":_=Tf.  
accounting practice 会计惯例 $ KQ7S>T  
accounting principle 会计准则 =o]V!MW  
accounting record 会计记录 Wo&10S w  
accounting report 会计报告 &niROM,;K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7c$;-O  
Accounting Society of China 中国会计学会 v[WbQ5AND  
accounting statement 会计报表 )$V}tr!  
accounting system 会计制度;会计系统 5#/" 0:2  
accounting transaction 会计事项;帐务交易 9Y&,dBj+  
accounting treatment 会计处理 uCuXY#R+  
accounting year 会计年度 8t3@ Hi  
accretion 增值;添加 ; =.VKW%U  
accrual 应计项目;应累算数目 9NLO{kN  
accrual basis 应计制;权责发生制 {FyGh */  
accrual basis accounting 应计制会计;权责发生制会计 nsk`nck  
accrue 应累算;应计 |9. `qv  
accrued benefit 应累算利益 0p\R@{  
accrued charges 应计费用 fXCx!3m  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^,[V;3  
accrued expenses 应累算费用 6N[XWyS  
accrued interest payable 应付利息;应计未付利息 d51l7't  
accrued interest receivable 应收利息;应计未收利息 u|h>z|4lJj  
accrued right 累算权益 N 4Yvt&  
accruing profit 应累算的利润 ];bB7+  
accumulated fiscal reserve 累积财政储备 Rr+Y::E  
accumulated profit 累积利润;滚存溢利 KY$6=/?U_  
accumulated reserve 累积储备 mwLp~z%OX  
accumulation of surplus income 累积收益盈余 >J>4g;Y  
acquired assets 既得资产 6?OH"!b2-}  
acquisition 收购;购置;取得 H)aeS F5  
acquisition cost 购置成本 GPnd7}Tn  
acquisition expenses 购置费用 [I:D\)$<  
acquisition of 100% interest 收购全部股权 2^N 4(  
acquisition of control 取得控制权 d[;=X.fZ2  
acquisition of fixed assets 购置固定资产 8$}1|"F  
acquisition of shell “买壳” AU@K5jwDwQ  
acquisition price 收购价 zn|~{9>y  
act of God 天灾 6'd=% V  
acting partner 执事合伙人 R4=n">>Q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 i_T8Bfd:  
active partner 积极参与的合伙人 $>zLa_cn|  
active trading 交投活跃 =B O} hk  
actual circulation 实际流通 p|VoIQY  
actual cost 实际成本 DPR=Xls  
actual expenditure 实际开支;实际支出 oyV@BHJO@  
actual income 实际入息;实际收入;实际收益 x gP/BK2"  
actual market 现货市场 44axOk!G[/  
actual price 现货价;实际价格 TIlBT{A<  
actual profit 实际利润 6( TG/J  
actual quotation 实盘;实际价位;实际报价 <*u[<  
actual year basis 按实际年度计算 &scHyt  
actuals 实货 Qk?;nF  
actuarial investigation 精算调查 #7K&x.w$  
actuarial principle 精算原则 p\5DW'  
actuarial report 精算师报告 O@St^o*A}  
Actuarial Society of Hong Kong 香港精算学会 A`2l;MW  
actuarial valuation 精算师估值 ~9#[\/;"  
actuary 精算师 9Cbf[\J!bq  
ad referendum agreement 暂定协议;有待覆核的协定 o(5Xj$Z  
ad valorem duty 从价税;按值征税 JJlwzH  
ad valorem duty system 从价税制 ;7CE{/Bq.p  
ad valorem fee 从价费 D/C,Q|Ya6  
ad valorem tariff 从价关税 Z'iXuI49  
additional allowance 额外免税额 Bgs3sM9  
additional amount for unexpired risk 未过期风险的额外款额 }I_/>58  
additional assessable profit 补加应评税利润 sS#Lnj^`%  
additional assessment 补加评税 ;\yY*  
additional commitment 额外承担 > E;`;b  
additional commitment vote 额外承担拨款 Wi]Mp7b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R:HF~}  
additional dependent parent allowance 供养父母额外免税额 cd,)GF  
additional provision 额外拨款 s\g"~2+  
additional stamp duty 附加印花税 CbTYt6DC  
additional tax 补加税罚款;补加税款 6u^M fOc  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rxtp?|v9  
adjudged bankrupt 被裁定破产 M;*f(JY$  
adjudicated bankrupt 裁定破产人 {2?o:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n`<YhV  
adjudication of bankruptcy 裁定破产;宣告破产 %|md0  
adjudication of insolvency 裁定无力偿还债务 3uA%1 E  
adjusted actual 经调整的实数;调整后的实数 .zf#S0y%(  
adjusted current assets 经调整的流动资产;调整后的流动资产 </0@7  
adjusted figure 经调整的数字;调整后的数额 !IlsKMZ  
adjusted liabilities 经调整的负债;调整后的负债 a!YpSFr  
adjusted loss 经调整的亏损;调整后的亏损 }Jkz0JY~  
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 e glcf z%  
adjusted profit 经调整的利润;调整后的利润 tpp. 9  
adjusted surplus 经调整的盈余额;调整后的盈余额 =9@{U2 =l  
adjusted value 经调整的价值;调整后的价值 9fR`un)f}  
adjustment 调整;修订;理算〔保险〕 3}{od$3G  
adjustment centre 调剂中心 Yg@k +  
adjustment lag 调整过程的时间差距;调整时差 R<aF;Rvb5  
adjustment mechanism 调整机制 ]H8,}  
adjustment of loss 亏损调整 j8kax/*[  
adjustment process 调整过程;调整程序 MzLnD D^  
adjustment range 调整幅度 &t1?=F,]  
administered exchange rate 受管制汇率 A}KRXkB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e\%emp->  
administration expenses 行政费用 |#^##^cF/  
administration fee 手续费;行政费 |f+|OZY  
administration in bankruptcy 破产管理 H(bR@Qok  
administration order 遗产管理令 ab4(?-'-  
administrator 管理人;遗产管理人 %:rct  
administrator of the estate 遗产管理人 YI!ecx%/4  
admission of debt 债项承认书 & yFS  
admission of proof 接纳债权证明  meQ>mW  
advance 放贷款项;垫付款项;预支款项;预付款项 }& ;49k  
advance account 暂支帐目;预付款帐户 MU2ufKq4)  
advance compensation 预付补偿金 8,Iil:w  
advance from shareholder 股东垫款 tVJ}NI #  
advance pending reimbursement 预支以待日后付还 D0Cs g39  
advanced economy 先进经济体系 2 t'^  
advancement 预付;预付财产 &wc% mQV  
advances warrant 垫款令 ;`<uo$R  
advancing 贷出 ir^%9amh  
adverse balance 逆差 g_8Bhe"ik  
adverse exchange 逆汇 CjRI!}S  
advertisement addressed to shareholders 在报章刊登的致股东通告 []R`h*#  
advice for collection 托收通知书 Cz@[l=-T7  
advice of drawing 提款通知书;汇票通知书 4E[ 9)n+YV  
advice of payment 付款通知 P9(]9np,,  
Advisory Committee [Securities and Futures Commission] W8hf  Qpw  
谘询委员会〔证券及期货事务监察委员会〕 y ;W|)  
Advisory Committee on Diversification 经济多元化谘询委员会 *`D(drnT{  
affidavit 誓章;遗产申报誓章 $*EK v'g[n  
affidavit of no receipt 述明无收款的誓章 d $~q  
affiliate 联号;联营公司;附属公司 \ci'Cbn\o  
affiliated company 附属公司;联号;联营公司 C" vj#Tx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3(D!]ku~m  
affordability 负担能力 KG:CVIW Y  
African Development Bank [AfDB] 非洲开发银行 Y] Q=kI  
after-acquired property 事后取得的财产 NYopt?Xg  
after-hours dealing 市后交易 {.=4;   
after-tax profit 税后盈利;税后利润;税后溢利 !Cse,6/Z  
agency agreement 代理协议 m,U Mb#7Y  
agency expenses 代理机构的开支 .|=~x3mPw  
agency fee 代理费 ;{@ [ek6  
Agency Law 《代理法》 .ET@J`"M  
agent 代理人;承销人 $kPC"!X\  
agent of company 公司代理人 E#'JYz@  
agent's fee 代理人费;经纪费 zq ;YE  
aggregate 总计;总数;总体数字 ^~iu),gu  
aggregate amount 总款额;总额 *xY}?vSs  
aggregate assets and liabilities 总体资产与负债 %-C   
aggregate at constant price 按固定价格计算的总体数字 EXt?xiha?  
aggregate demand 总需求 sp%EA=: E  
aggregate gross position 总持仓量 Jv*[@ -.k  
aggregate limit 总限额 VKUoVOFvPR  
aggregate of salaries tax 合计薪俸税 &3a1(>(7F  
aggregate performance 总体表现;总体业绩 \ZSZ(p#1  
aggregate supply 总体供应 q1C) *8*g  
aggregate surplus 总盈余 ry bs9:_}  
aggregate total 整体总额 8^bc4(H  
aggregate value 总值;合计价值 7R W5U'B  
aggregated basis 合计基准 Ww8<f$  
aggregated net chargeable income 合计应课税入息实额 ' fXBWi6  
aggregation 合并计算;合计;总和 C(o]3):?  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z x&gr|)}  
aggregation of property 财产的总和 Af'L=0  
agio 差价;贴水 p9c`rl_N  
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》 ID+ o6/V8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F$[1KjS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2flgfB}2k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )3h%2C1uM  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 b|7c]l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~loJYq'y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {Dv^j#  
agreement for a settlement 授产协议 5LJUD>f9 Z  
agreement for assignment 转让协议 >,JLYz|</  
agreement for sale 售卖协议;买卖协议 xqV>m  
agreement for sale and purchase 买卖协议 7S"W7O1>  
agreement for the payment of interest 支付利息协议 {J_1.uN=  
agreement for the repayment of money 还款协议 D|zlC,J,  
agreement of reinsurance 再保险协议 =*K~U# uoC  
Agricultural Bank of China 中国农业银行 |^ z?(?w  
air passenger departure tax 飞机乘客离境税 <G d?,}\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (N6 3k1M  
airport tax 机场税 =b\k$WQ_(  
alcohol duty 酒精税 }6Y D5?4  
alienation 让与;让渡;转让 \1k(4MWd  
alimony 生活费;赡养费 tG1,AkyZ  
All Ordinaries Index [AOI] 所有普通股指数 r?^[o  
all risks 全险;综合险 j+B+>r ^  
All Sales Record for Stock Market 《股票市场成交报告》 -Ucj|9+(a  
Allied Capital Resources Limited 新联财务有限公司 "'389*-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \_H-TbU8  
allocation letter 拨款信件 ,:RHhg  
allocation of fund 分配款项;预留款项 n.}A :Z  
allocation of profit 利润分配;溢利分配 {R`,iWV  
allocation warrant 拨款令 RPH]@  
allotment 分配;配股 Ps<6kQ(  
allotment notice 股份配售通知;配股通知 !Db 0r/_:G  
allotment of shares 股份分配 P(H,_7 4  
allowable 可获宽免;免税的 ?|Q[QP  
allowable business loss 可扣除的营业亏损 _oOE MQb  
allowable expenses 可扣税的支出 9wR-0E )  
allowance 免税额;津贴;备抵;准备金 vkFfHzR$  
allowance for debts 债项的免税额 6Xu^ cbD  
allowance for depreciation by wear and tear 耗损折旧免税额 <>!Y[Xr^  
allowance for funeral expenses 殡殓费的免税额 8&q|*/2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2|J>e(&akY  
allowance for repairs and outgoings 修葺及支出方面的免税额 &hciv\YT2W  
allowance to debtor 给债务人的津贴 j2oHwt6"  
alteration of capital 资本更改 3Zy$NsY3  
alternate trustee 候补受托人 M]\p9p(_  
amalgamation 合并 .uu[f2.N+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P F#X8+&J  
ambit of charges 征税范围;收费范围 (``EBEn  
amended valuation 经修订的估值 =P* YwLb  
American Commodities Exchange 美国商品交易所 \FVm_)  
American Express Bank Limited 美国运通银行 o;.6Y `-fJ  
American Stock Exchange 美国证券交易所 `S&(J2KV  
amortization 摊销 z5~{WAAI  
amount due from banks 存放银行同业的款项 <:v2 N/i  
amount due from banks abroad 存放海外银行同业的款项 :g1C,M~  
amount due from holding companies 控股公司欠款 3Thb0\<"  
amount due from local banks 存放本港银行同业的款项 #w2;n@7;X  
amount due to banks 银行同业的存款 /qf2LO'+  
amount due to banks abroad 海外银行同业的存款 f>g< :.k*  
amount due to holding companies 控股公司存款 4Ji6B)B  
amount due to local banks 本港银行同业的存款 ym>>5(bni  
amount due to outport banks 外埠银行同业的存款 XaFu(Xu7  
amount for note issue 发行纸币的款额 >.P/fnvJ  
amount of bond 担保契据的款额 )s @ }|`  
amount of consideration 代价款额 k91ctEp9>  
amount of contribution 供款数额 -!X,M DO  
amount of indebtedness 负债款额 T6 K?Xr{_  
amount of principal of the loan 贷款本金额 aSu6SU  
amount of rates chargeable 应征差饷数额 -,;r %7T  
amount of share capital 股本额 &C_0JyT  
amount of sums assured 承保款额 d%IM`S;fh  
amount of variation 变动幅度 wi{qN___  
amount of vote 拨款数额 yrp;G_  
amount payable 应付款额 Tt,<@U[/}  
amount receivable 应收款额 P)h ZFX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J;?#Zt]`L  
analysis 分析 <r[5 S5y  
ancillary risk 附属风险 [&6VI?  
annual account 周年帐目;周年帐目报表;年度决算;年结 egOZ.oV  
annual accounting date 年结日期 H;#3S<  
annual allowance 每年免税额;年积金;年度津贴;年津 =(!&8U9  
annual balance 年度余额 P[;<,U;'HO  
annual disposable income 每年可动用收入 Q> Lh.U,{  
annual estimates 周年预算 zF+NS]XK  
annual fee 年费 w Pk\dyP  
annual general meeting 周年大会 zli@XZ#  
annual growth rate 年增率;每年增长率 u}zCcWP|L  
annual long-term supplement 长期个案每年补助金 ]Q?`|a+i  
annual pensionable emolument 可供计算退休金的年薪 H9d! -9I  
annual report 年报 Mq!vu!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :>@6\    
annual return 周年报表;周年申报表;每年报税表格 (}$pf6s  
Annual Return Rules 《周年报表规则》 ;0)|c}n+.5  
annual review of consumer prices 每年消费物价回顾 }N^A (`L  
annual roll-forward basis 逐年延展方式 Y)X 'hk)5|  
annual salary 年薪 vr/O%mDp  
annual statement 年度报表;年度决算表 )qg cz<p?W  
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 ^qn,b/>L  
annuitant 年金受益人 3~Qvp )~  
annuity 年金 ?Cg",k'  
annuity contract 年金合约  s~A#B)wB  
annuity on human life 人寿年金 ~/R,oQ1!g}  
antecedent debt 先前的债项 O'<5PwhG  
ante-dated cheque 倒填日期支票 {km~,]N  
anticipated expenditure 预期开支 ^/K]id7 2  
anticipated net profit 预期纯利 wi7a_^{  
anticipated revenue 预期收入 3^ct;gz  
anti-inflation measure 反通货膨胀措施 %kod31X3<  
anti-inflationary stance 反通货膨胀立场 B%~hVpm,eM  
apparent deficit 表面赤字 5xHP5+&  
apparent financial solvency 表面偿债能力 "OIra2O  
apparent partner 表面合伙人 `v]|x,l+C  
application for personal assessment 个人入息课税申请书 yvPcD5s5  
application of fund 资金应用 /dT7:x*  
application to release as liquidator and to destruct the books of accounts and documents n^HKf^]  
申请免除清盘人职务及毁灭帐簿与文件 |4=Du-e  
appointed actuary 委任精算师 h92'~X36  
appointed auditor 委任核数师;委任审计师 ;IN!H@bq  
appointed trustee 委任的受托人 *]L(,_:"  
appointer 委任人 )# ^5$5  
apportioned pro rata 按比例分摊 !=C74$TH  
apportionment 分配;分摊 3#=%2\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wt8?@lJ"/  
apportionment formula 分摊方程式 f!3$xu5  
apportionment of estate duty 遗产税的分摊 ]Wc:9Zb  
appraisal 估价;评估 1@xmzTC  
appreciable growth 可观增长 -tQi~Y[]  
appreciable impact 显着影响 sZ-A~X@g  
appreciable increase 可观增长 {P/5cw  
appreciation 增值;升值 /QA:`_</oh  
appreciation against other currencies 相对其他货币升值 aan)yP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GFq,Ca~  
appreciation tax 增值税 f!|$!r*q  
appropriation 拨款;拨用;拨付 mz|#K7:  
appropriation account 拨款帐目 M_<? <>|  
Appropriation Bill 拨款法案 T#HW{3  
appropriation-in-aid system 补助拨款办法 q y]tuKZI  
approved assets 核准资产 %OI4}!z@l  
approved basket stock 认可一篮子证券 I}?+>cf  
approved budget 核准预算 5_|Sm=  
approved charitable donation 认可慈善捐款 XZ|%9#6  
approved charitable institution 认可慈善机构 *wSz2o),  
approved currency 核准货币;认可货币 (%bqeI!ob  
approved estimates 核准预算 )D_\~n/5  
approved estimates of expenditure 核准开支预算 5:oteNc3  
approved overseas insurer 核准海外保险人 X9|={ng)g#  
approved overseas trust company 核准海外信托公司 +,"O#`sy<  
approved pooled investment fund 核准汇集投资基金 S:.Vt&+NJ  
approved provident fund scheme 认可公积金计划 <)f1skJsP  
approved provision 核准拨款 bgi B*`z  
approved redeemable share 核准可赎回股份 6RA4@bIG  
approved regional stock 认可地区性证券 SxAZ2|/-  
approved retirement scheme 认可退休金计划 jrF#DDH?I  
approved subordinated loan 核准附属贷款 /h.hFM/  
arbitrage 套戥;套汇;套利 |%V-|\GJ~j  
arbitrageur 套戥者;套汇者 g>@T5&1q*  
arbitrary amount 临时款项 O]| T !  
arrangement 措施;安排;协定 _m;H$N~I#  
arrears 欠款 jcC "S qL  
arrears of pay 欠付薪酬 v;%>F)I  
arrears of revenue 逾期未收税款;逾期未收的帐项 )z:"P;b"Nl  
articles of association 组织章程;组织细则;组织章程细则 T5:p^;?g  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5{`a\;*  
ascertainment of profit 确定利润 &jbZL5  
"Asia Clear" “亚洲结算系统” (IE\}QcK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I%8>nMTJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;,OZ8g)LH  
Asian Development Fund [ADF] 亚洲发展基金 [EdX6  
Asian dollar bond 亚洲美元债券 +*'^T)sj/  
Asian dollar market 亚洲美元市场 \& KfIh8  
Asian dollar rate 亚洲美元利率 >[$j(k^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HVG:q#=C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j9voeV|7  
asked price 沽盘;喊价;索价;卖方报价 EG7.FjnVu  
assessable income 应评税入息 ['`Vg=O.{  
assessable loss 应评税亏损 h'wI  
assessable profit 应评税利润 JBvMe H5  
assessable value 应评税值 km 0LLYG  
assessed profit 估定利润 wjRv =[  
assessed value 经评估价值 E1"H( m&6  
assessment 评税;评定;估价;评税单 Xb/W[rcs  
assessment number 评税编号;估价编号 R&!{3!V  
assessment of additional tax 补加税评税 ::&hfHR*P  
assessment of performance 业绩评估;实绩评价 lDK<gd  
Assessor 评税主任 t XbMP  
asset price bubbles 资产价格泡沫 rQrh(~\:  
asset-backed securities 具资产保证的证券 @v:p)|Ne;  
assets accretion 资产增值 (E*pM$  
assets and liabilities 资产与负债 ^U5g7Emf  
assets betterment statement 资产递增表;资产改进表 8c1ma  
assets lending 实物放款;有抵押贷款 Ig.9:v`  
assets of the company passing on the death 死者去世时转移的公司资产 o 9?#;B$  
assets pledged as security for liabilities 用作负债抵押的资产 f@)GiLC'"  
assets portfolio 资产投资组合 3|Vh[iAa\  
assets price 资产价格 v\#1&</qd^  
assets quality 资产质素 <$:Hf@tpMo  
assets realization 资产变现 n[`KhRN  
assets refinancing arrangement 资产再集资安排 #_U[ T  
assets securitization 资产证券化 ?gGmJl  
assets situated outside Hong Kong 在香港以外地方的资产 HW"';M%  
assets stripping 削减资产;拆卖资产 ~HM,@5dFC  
assets value 资产值 MlVVST  
assignee 承让人 K+F]a]kld  
assignment 转让;转让书;转让契 ywCF{rRd  
assignment of interest 权益转让 LQr+)wI  
assignment of letters patent and trade mark 专利证书及商标转让 !#b8QER  
assignment of property 物业转让;物业转让书 9_/dj"5  
assignment right 转让权 Vs:x3)m5j  
assignor 转让人  mRYM,   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 /Y7Yy jMi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~4}'R_  
associate member 附属会员 8b!-2d:*  
associated body corporate 相联法人团体 f:!b0j  
associated company 相联公司;联属公司 U~nW>WJ+.  
associated corporation 相联法团 V\=QAN^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HUuZ7jJwf  
公认会计师公会〔英国〕 3<:m;F*#  
Association of Futures Exchange Brokers 香港期货经纪协会 /W @k:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o4l=oY:'  
association of underwriters 承保人组织 |PY*"Ul  
assumption of control 接管 V']{n7a-  
assurance 担保;保险;转易;转易书 $!m (S&f  
assurance of interest 权益的转易 wpW3%r;9  
at 19XX price 按一九XX年价格计算 IMF9eS{L  
at a discount 按赔价计算;按贴水价格计算;打折扣 'xn3g;5  
at a premium 按溢价计算;按升水价格计算 kbR!iPM-;  
at call 通知付款;按通知 vf&Sk`  
at constant market price 按固定市价计算 {CVn&|}J  
at constant price 按固定价格计算 Zf [#~4  
at cost 按成本计算 V9SkB3-'  
at current market price 按当时市价计算;按现时市价计算 ndB [f  
at current price 按当时价格计算;按现时价格计算 QV_e6r1t#m  
at factor cost 按要素成本计算;按生产要素成本计算 >ow5aOlQ&  
at money-of-the-day price 按付款当日价格计算 K3xs=q]:@  
at or better 按指定或较佳价位〔买卖指令〕 e ab_"W   
at par 按面值计算;平价 c c^I9g~  
at sight 见票即付 U5f<4I  
at the close 按收市盘 ^~65M/  
at the opening 按开市盘 S(Ej: H  
attestation 见证;见证条款 ,!{/Y7PmJ  
at-the-money option 平价期权 $Lf-Gi  
attorney 受权人;受托代表人 rT}k[  
attornment 新拥有人承认书 o$[alh;c+W  
attributable profit 可归属利润 t(sQw '>  
attributable share value 可归属股份价值 '_`O&rbT  
Auckland Stock Exchange 奥克兰证券交易所 &|j^?ro6  
auction 拍卖 tXu_o6]  
auctioneer 拍卖商 OqW (C  
audit 审计;核数 d7)EzW|I;  
Audit Commission 审计署 PRpW*#"EI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "^3pP(8;~  
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〕 P m}  
audit review 帐目审查 A"PmoV?lAm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ybNy"2Wk  
audited account 审计帐目;经审计的帐目 /E|Ac&Qk  
audited annual account 经审计的周年帐目 7Ns1b(kU  
audited balance sheet 经审计的资产负债表 _1sjsGp>  
auditor 核数师;核数主任;审计师 1|8<!Hx#-  
auditor's certificate 核数师证明书;审计师证明书 |mO4+:-~D+  
auditor's report 核数师报告;审计师报告 >kN%R8*Sx  
Aussie bond 澳元债券 6Pzz= ai<  
austerity budget 紧缩预算 s+jL BY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -NgL4?p=  
Australia All Ordinaries Index 澳洲所有普通股票指数 <:gNx%R  
Australian Dollar [AUD] 澳元 m-h+UKt  
Australian Options Market 澳大利亚期权市场 }X;LR\^u[f  
Australian Securities Commission 澳洲证券事务监察委员会 YlP8fxS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "7RnT3  
Australian Stock Exchange 澳大利亚证券交易所 .V.x0  
Austrian Schilling [ATS] 奥地利先令 nxZ[E.-\  
authentication 认证;鉴证 nsM :\t+ p  
authority to purchase 委托购买证;委购书 %I 3D/!%  
authorization 认可;核准;授权;授权书 41'|~3\X  
authorization by direction 指示授权 )vcyoq  
authorization by instruction 指令授权 tI-u@ g  
authorization by warrant 令状授权 l^,"^ vz  
authorization of unit trust 单位信托的认可 W.O]f.h  
authorized agent 指定代理人 fkjo  
authorized capital 法定资本 7yDWcm_y  
authorized clerk 出市员 ra[*E4P9L*  
authorized dealer 认可交易商 lMN3;}K  
authorized financial institution 认可财务机构 r: :LQ$  
authorized fund 认可基金 S7fX1y[  
authorized fund house 获授权的基金公司;认可基金公司 F]4JemSjK  
authorized institution 认可机构 QT\=>,Fz _  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ( ;(DI^Un8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dRXEF6G  
authorized insurer 获授权保险人;获认可承保人 7B"*< %<  
authorized investment 特准投资项目 +uD4$Wt_F  
authorized person 获授权人 p+pBk$4  
authorized representative 获授权代表 BIM!4MHLA  
authorized share capital 法定股本 K>a+-QWK3  
automated quotation system 自动报价系统 "{igrl8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \dzHG/e  
自动交易系统〔香港期货交易所有限公司〕 =8!FY"c*  
automatic adjustment mechanism 自动调整机制 Munal=wL  
automatic adjustment system 自动调整系统 3gcDc~~=  
Automatic Clearing House 自动票据交换所 F4|Z:e,Hr  
automatic exchange rates accumulation system 自动化汇率累集系统 v.~uJ.T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j$u=7Z&E  
automatic teller machine [ATM] 自动柜员机 6bXP{,}Gp  
autopay 自动转帐 TjswB#  
available assets 可用资产 <8[y2|UBt  
available fiscal reserve 现存财政储备 wP: w8O  
available profit 可用利润 rCTH 5"  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 l)^sE)  
average 平均;平均数;海损 ~s[St0  
average basic salary 平均基本薪金 /l)|B  
average consumer expenditure 平均消费开支;一般消费开支 pm 4"Q!K  
average cost 平均成本 c%bGVRhE  
average cost of land production 增辟土地平均成本 (*CGZDg  
average daily turnover 平均每日成交额 w.2[Xx~  
average daily wage rate 平均每日工资率 9jC>OZ0s  
average expenditure pattern 平均开支模式 +"HLx%k  
average growth rate 平均增长率 F}C.F  
average net fixed assets 固定资产平均净值 F6$QEiDu@  
average of relatives 相对价格平均数 A3Lfh6O  
average price 平均价格 jZ5 mpYUO  
average propensity to consume 平均消费倾向;一般消费倾向 K\2UwX  
average propensity to save 平均储蓄倾向;一般储蓄倾向 AzmISm  
average rate 平均率 9:\YEs"  
average revenue 平均收入;平均收益 PU\?eA  
average stock 平均库存;平均存货 :qQpBr$  
average yearly rent 平均年租 G+$A|'<`z  
avoidance of double taxation 避免双重课税 13X\PO'9  
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 L#|, _j=9  
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