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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: HXD*zv@ *6  
A share A股;甲类股份  R4&|t  
abatement of tax 减税;减扣免税额 YRg=yVo 2  
ABN AMRO Bank N.V. 荷兰银行 &>&dhdTQ  
above-the-line expenditure 线上项目支出;经常预算支出 ipx@pNW;"  
above-the-line receipt 线上项目收入;经常预算收入 l9M#]*{  
ABSA Asia Limited 南非联合亚洲有限公司 >k$[hk*~  
absolute change 绝对数值变更 ^U-vD[O8  
absolute expenditure 实际开支 Rel(bA-[N  
absolute guideline figure 绝对准则数字 2E@C0HaL  
absolute interest 绝对权益 c%q}"Y0oh  
absolute order of discharge 绝对破产解除令 7V9%)%=h|  
absolute profit margin 绝对利润幅度 g`%ED0aR  
absolute value 实值;绝对值 ;J,,f1Vw  
absolutely vested interest 绝对既得权益 &4mfzpK  
absorbed cost 已吸收成本;已分摊成本 nU=f<]S=  
absorption 吸收;分摊;合并 ?F?\uC2)'  
absorption rate 吸收率;摊配率;分摊率 ""25ay  
ACB Finance Limited 亚洲商业财务有限公司 sh',"S#=@  
acceptable form of reciprocity 合理的互惠条件  IgzCh  
acceptable rate 适当利率;适当汇率 ;']vY  
acceptance agreement 承兑协议 O0K@M  
acceptance for honour 参加承兑 |%M{k A-  
acceptor 承兑人;接受人;受票人 xm<5S;E5U4  
acceptor for honour 参加承兑人 1Y H4a|bc  
accident insurance 意外保险 H$k![K6Uj  
Accident Insurance Association of Hong Kong 香港意外保险公会 "Cb.cO$i;  
accident insurance scheme 意外保险计划 q3,P|&T  
accident year basis 意外年度基准 %4|n-`:  
accommodation 通融;贷款  2.HZ+1  
accommodation bill 通融票据;空头票据 WU+Jo@]y  
accommodation party 汇票代发人 {f@xA  
account balance 帐户余额;帐户结余 NPB,q& Th  
account book 帐簿 pO-s@"j]  
account collected in advance 预收款项 9E->;0-  
account current book 往来帐簿 vOvxQS}dBp  
account of after-acquired property 事后取得的财产报告 h 7(H%(^_  
account of defaulter 拖欠帐目 Ux%\Y.PPI  
account payable 应付帐款 f{+LCMbC6  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )+jK0E1  
account receivable 应收帐款 !T#8N7J>  
account receivable report 应收帐款报表 #VQGN2bK.  
account statement 结单;帐单;会计财务报表 =0@d|LeZ  
account title 帐户名称;会计科目 +eV4g2w)  
accountant's report 会计师报告 v$.JmL0^J  
Accountant's Report Rules 会计师报告规则 Z3X&<Y5  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j{7ilo(i  
Accounting Arrangements 《会计安排》 Qq;m"M/  
accounting basis 会计基础 *uI hxMX  
accounting by Official Receiver 破产管理署署长呈交的帐目 RAD4q"}k  
Accounting Circular 《会计通告》 <6}f2^  
accounting class 会计类别 S,wj[;cv4  
accounting date 记帐日期;会计结算日期 UgnsV*e&  
accounting for money 款项核算 7tf81*e  
Accounting Officer 会计主任 Ul$X%  
accounting period 会计报告期;会计期 0bnVIG2q  
accounting policy 会计政策;会计方针 3G%XG{dg  
accounting practice 会计惯例 <QkN}+B=  
accounting principle 会计准则 ,#'o)O#  
accounting record 会计记录 U!;aM*67  
accounting report 会计报告 i)ES;b4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vav+$l|j@  
Accounting Society of China 中国会计学会 t_zY0{|P  
accounting statement 会计报表 ~ ];6hxv  
accounting system 会计制度;会计系统 "j.oR}s9?#  
accounting transaction 会计事项;帐务交易 .Kh(F 6 s  
accounting treatment 会计处理 p~d)2TC4#  
accounting year 会计年度 hD6ur=G8u  
accretion 增值;添加 Z68Wf5@to&  
accrual 应计项目;应累算数目 LjH&f 4mY  
accrual basis 应计制;权责发生制 1EAVMJ  
accrual basis accounting 应计制会计;权责发生制会计 +SuUI-.  
accrue 应累算;应计 Mc$v~|i6  
accrued benefit 应累算利益 %<ptkZK#  
accrued charges 应计费用 gGiV1jN _  
accrued cumulative preference share dividend 应累算的累积优先股股息 BJO~$/R?v  
accrued expenses 应累算费用 Y;> p)'z  
accrued interest payable 应付利息;应计未付利息 8@LykJbP  
accrued interest receivable 应收利息;应计未收利息 RZ/+ K=  
accrued right 累算权益 S] K6qY  
accruing profit 应累算的利润 bKt3x+x(  
accumulated fiscal reserve 累积财政储备 O%++0k;  
accumulated profit 累积利润;滚存溢利 h@>rjeY@  
accumulated reserve 累积储备 (g )lv)4P  
accumulation of surplus income 累积收益盈余 '/yx_R K2?  
acquired assets 既得资产 Dho^^<`c+  
acquisition 收购;购置;取得 v4k=NH+w  
acquisition cost 购置成本 0JZq:hUd  
acquisition expenses 购置费用 H'= i  
acquisition of 100% interest 收购全部股权 E~Up\f  
acquisition of control 取得控制权 ?D )qgH  
acquisition of fixed assets 购置固定资产 k0 e|8g X  
acquisition of shell “买壳” >gi{x|/  
acquisition price 收购价 [>Kxm  
act of God 天灾 <T.3ZZ%  
acting partner 执事合伙人 nxh/&%  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A Fm*60C  
active partner 积极参与的合伙人 *(SBl}f4l  
active trading 交投活跃 x]d"|jmVZ  
actual circulation 实际流通 M4hN#0("4  
actual cost 实际成本 D16;6K'{  
actual expenditure 实际开支;实际支出 aXK%m  
actual income 实际入息;实际收入;实际收益 !{~7)iq  
actual market 现货市场 {}_Oo%IVGK  
actual price 现货价;实际价格 8JFkeU%yO  
actual profit 实际利润 5$"[gdt)T  
actual quotation 实盘;实际价位;实际报价 +!V%Q  
actual year basis 按实际年度计算 ]MA)=' ~  
actuals 实货 4#7@KhK}  
actuarial investigation 精算调查 sImxa`kb  
actuarial principle 精算原则 h9n<ped`A;  
actuarial report 精算师报告 C^42=?  
Actuarial Society of Hong Kong 香港精算学会 F=T.*-oS3  
actuarial valuation 精算师估值 ]zMBZs  
actuary 精算师 T#^6u)  
ad referendum agreement 暂定协议;有待覆核的协定 O7CYpn4<7  
ad valorem duty 从价税;按值征税 u/:Sf*;?  
ad valorem duty system 从价税制 cCbr-Z&  
ad valorem fee 从价费 k#r7&Y  
ad valorem tariff 从价关税 n_Hn k4  
additional allowance 额外免税额 ZE(RvPW  
additional amount for unexpired risk 未过期风险的额外款额 Umwg iw  
additional assessable profit 补加应评税利润 98}vbl31j  
additional assessment 补加评税 =$zr t  
additional commitment 额外承担 vAhO!5]>\  
additional commitment vote 额外承担拨款 ]<_!@J6k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gGdYh.K&e5  
additional dependent parent allowance 供养父母额外免税额 dvWlx]'  
additional provision 额外拨款 Mc3h  R0  
additional stamp duty 附加印花税 ~u`! Gi  
additional tax 补加税罚款;补加税款 v%7JZ<I'A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ,v5>sL  
adjudged bankrupt 被裁定破产 }N9a!,{P=b  
adjudicated bankrupt 裁定破产人 k'q !MZU  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 iR5soIR  
adjudication of bankruptcy 裁定破产;宣告破产 dZYJ(7%  
adjudication of insolvency 裁定无力偿还债务 4sE=WPKF#  
adjusted actual 经调整的实数;调整后的实数 4_:e+ ql  
adjusted current assets 经调整的流动资产;调整后的流动资产 N)y;owgo  
adjusted figure 经调整的数字;调整后的数额 )3\rp$]1  
adjusted liabilities 经调整的负债;调整后的负债 zw9ULQ$#  
adjusted loss 经调整的亏损;调整后的亏损 *7V{yK$O|  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 3:Egqw  
adjusted profit 经调整的利润;调整后的利润 p;Ok.cXVp  
adjusted surplus 经调整的盈余额;调整后的盈余额 2}\sj'0&  
adjusted value 经调整的价值;调整后的价值 J; Xz'0  
adjustment 调整;修订;理算〔保险〕 cW/~4.v$  
adjustment centre 调剂中心 , ZW.P`  
adjustment lag 调整过程的时间差距;调整时差 Y tj>U  
adjustment mechanism 调整机制 |-Klh  
adjustment of loss 亏损调整 yXl.Gq>]{  
adjustment process 调整过程;调整程序 o@~gg *  
adjustment range 调整幅度 /38Pp%  
administered exchange rate 受管制汇率 (X'K)*G#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'N/%SRk  
administration expenses 行政费用 `fVA. %  
administration fee 手续费;行政费 dM.Ow!j  
administration in bankruptcy 破产管理 B>L^XGq  
administration order 遗产管理令 Qnc S&  
administrator 管理人;遗产管理人 l{ { #tW  
administrator of the estate 遗产管理人 1@@]h!>k:  
admission of debt 债项承认书 OU=IV;V{  
admission of proof 接纳债权证明 GDe$p;#"9g  
advance 放贷款项;垫付款项;预支款项;预付款项 Raqr VC  
advance account 暂支帐目;预付款帐户 l%w|f`B:  
advance compensation 预付补偿金 U.)eJ1a  
advance from shareholder 股东垫款 uty]-k   
advance pending reimbursement 预支以待日后付还 > _) a7%  
advanced economy 先进经济体系 @WUCv7U  
advancement 预付;预付财产 8u23@?  
advances warrant 垫款令 lsxii-#O  
advancing 贷出 A[Xw|9  
adverse balance 逆差 BNLall  
adverse exchange 逆汇  F<1'M#bl  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q'LU?>N)/  
advice for collection 托收通知书 yZ6X$I:C  
advice of drawing 提款通知书;汇票通知书 @g?z>n n  
advice of payment 付款通知 ,peFNpi  
Advisory Committee [Securities and Futures Commission] ?q7Gs)B=^'  
谘询委员会〔证券及期货事务监察委员会〕 DvKMb-*S  
Advisory Committee on Diversification 经济多元化谘询委员会 8 F 1ga15  
affidavit 誓章;遗产申报誓章 3 g!h4?^  
affidavit of no receipt 述明无收款的誓章 oOw"k*,h:S  
affiliate 联号;联营公司;附属公司 Z.:A26  
affiliated company 附属公司;联号;联营公司 iE{SqX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ? -tw*2+  
affordability 负担能力 ijT^gsLL  
African Development Bank [AfDB] 非洲开发银行 ~'Hwszp b  
after-acquired property 事后取得的财产 tp0*W _<4  
after-hours dealing 市后交易 T~d';P  
after-tax profit 税后盈利;税后利润;税后溢利 ng\S%nA&J  
agency agreement 代理协议 Iu]P^8  
agency expenses 代理机构的开支 (yVI<Os{a  
agency fee 代理费 uDUSR+E>  
Agency Law 《代理法》 n$K_KU v  
agent 代理人;承销人 nfR5W~%*:  
agent of company 公司代理人 *0tNun 5=3  
agent's fee 代理人费;经纪费 Z7/lFS'~N  
aggregate 总计;总数;总体数字 P^r8JhDJ  
aggregate amount 总款额;总额 EJsb{$u  
aggregate assets and liabilities 总体资产与负债 pQ JZE7S  
aggregate at constant price 按固定价格计算的总体数字 (TsgVq]L  
aggregate demand 总需求 \qPrY.-  
aggregate gross position 总持仓量 1F-L( \oKm  
aggregate limit 总限额 Ib C)F> Dq  
aggregate of salaries tax 合计薪俸税 auU{I y   
aggregate performance 总体表现;总体业绩 +-i@R%  
aggregate supply 总体供应 [VH t#JuN,  
aggregate surplus 总盈余 KA7nncg;,  
aggregate total 整体总额 /6fsh7 \  
aggregate value 总值;合计价值 U/;Vge8{  
aggregated basis 合计基准 N[%IrN3  
aggregated net chargeable income 合计应课税入息实额 %\u>%s <9  
aggregation 合并计算;合计;总和 (G Y`O  
aggregation of incomes of husband and wife 夫妇入息合并计算 \ U_DTI  
aggregation of property 财产的总和 +Y+kx"8  
agio 差价;贴水 O@VmV>m  
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》 qIl@,8T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]v@,>!Wn  
《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》 >ZT3gp?E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }OZfsYPz}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》 'DPSM?]fA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /$KW$NH4z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5;+Bl@zGu  
agreement for a settlement 授产协议  }#1g;  
agreement for assignment 转让协议 YZd4% zF  
agreement for sale 售卖协议;买卖协议 .#SWfAb2h  
agreement for sale and purchase 买卖协议 f#?R!pR  
agreement for the payment of interest 支付利息协议 xo}hu %XL  
agreement for the repayment of money 还款协议 lnhZ!_  
agreement of reinsurance 再保险协议 .$rcTZ  
Agricultural Bank of China 中国农业银行 lEJTd3dMi  
air passenger departure tax 飞机乘客离境税 8GX@76o  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "&~Um U4CN  
airport tax 机场税 L=>N#QR7  
alcohol duty 酒精税 *Zln\Sx  
alienation 让与;让渡;转让 `%VrT`  
alimony 生活费;赡养费 y_w4ei  
All Ordinaries Index [AOI] 所有普通股指数 #Uo 9BM  
all risks 全险;综合险 UCFef,VW  
All Sales Record for Stock Market 《股票市场成交报告》 N gr7E  
Allied Capital Resources Limited 新联财务有限公司 iqpy5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Xv6s,<#\  
allocation letter 拨款信件 i4l?q#X  
allocation of fund 分配款项;预留款项 Y,{Xv  
allocation of profit 利润分配;溢利分配 aV1(DZ83  
allocation warrant 拨款令 @uHNz-c  
allotment 分配;配股 +'l@t bP  
allotment notice 股份配售通知;配股通知 Ood&cP'c  
allotment of shares 股份分配 |&7l*j(\  
allowable 可获宽免;免税的 crUXpD  
allowable business loss 可扣除的营业亏损 W,vb7v'  
allowable expenses 可扣税的支出 0 @>3fR  
allowance 免税额;津贴;备抵;准备金 7yKadM~)  
allowance for debts 债项的免税额 $WDa} ~j~^  
allowance for depreciation by wear and tear 耗损折旧免税额 {?82>q5F  
allowance for funeral expenses 殡殓费的免税额 TB9ukLG^<<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v vFX\j3  
allowance for repairs and outgoings 修葺及支出方面的免税额 ke/QFN-`  
allowance to debtor 给债务人的津贴 MD&Ebq5V  
alteration of capital 资本更改 0@z78h=h  
alternate trustee 候补受托人 E0w>c'kH  
amalgamation 合并 n-uoY<;hp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SJL?(S*  
ambit of charges 征税范围;收费范围 w zF"^CJ  
amended valuation 经修订的估值 SNcaIzbr  
American Commodities Exchange 美国商品交易所 /P320[B}m&  
American Express Bank Limited 美国运通银行 Rgg(rF=K6  
American Stock Exchange 美国证券交易所 ]R( =)  
amortization 摊销 +~ HL"Vv  
amount due from banks 存放银行同业的款项 2x0[@cT i?  
amount due from banks abroad 存放海外银行同业的款项 !pgkUzMW  
amount due from holding companies 控股公司欠款 &R25J$  
amount due from local banks 存放本港银行同业的款项 xGN&RjPk\  
amount due to banks 银行同业的存款 %ZZ\Xj  
amount due to banks abroad 海外银行同业的存款 ^+I{*0{/[  
amount due to holding companies 控股公司存款 lO[[iMHl<  
amount due to local banks 本港银行同业的存款 Go8 m  
amount due to outport banks 外埠银行同业的存款 >Qr(#Bt)  
amount for note issue 发行纸币的款额 0P z"[  
amount of bond 担保契据的款额 S'q (Qo  
amount of consideration 代价款额 so1% MV  
amount of contribution 供款数额 [+UF]m%W  
amount of indebtedness 负债款额 BTqY _9  
amount of principal of the loan 贷款本金额 h",kA(+P  
amount of rates chargeable 应征差饷数额 f/aSqhAW  
amount of share capital 股本额 n1X7T0'  
amount of sums assured 承保款额 h?jKq2`  
amount of variation 变动幅度 cE'MSB  
amount of vote 拨款数额 ,iV|^]X3$/  
amount payable 应付款额 *Mk5*_  
amount receivable 应收款额 u.43b8!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 um~U_&>  
analysis 分析 U*b1yxt  
ancillary risk 附属风险 /3{jeU.k  
annual account 周年帐目;周年帐目报表;年度决算;年结 ly9.2<oz}L  
annual accounting date 年结日期 iLD}>=  
annual allowance 每年免税额;年积金;年度津贴;年津 qXcHf6  
annual balance 年度余额 B*W)e$  
annual disposable income 每年可动用收入 llN#4D9s  
annual estimates 周年预算 VG'M=O{)3  
annual fee 年费 i|2CZ  
annual general meeting 周年大会 VXX7Y? !  
annual growth rate 年增率;每年增长率 >NDI<9<'0}  
annual long-term supplement 长期个案每年补助金 zT4SI'r?f  
annual pensionable emolument 可供计算退休金的年薪 u 6A!Sw  
annual report 年报 Z#+lwZD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \iVb;7r)9:  
annual return 周年报表;周年申报表;每年报税表格 -*HR0:H  
Annual Return Rules 《周年报表规则》 ;hzm&My  
annual review of consumer prices 每年消费物价回顾 W!6&T [j>  
annual roll-forward basis 逐年延展方式 -y]e`\+[  
annual salary 年薪 <a_ytSoG1  
annual statement 年度报表;年度决算表 4C m+xAXG  
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 l7vU{Fd-h^  
annuitant 年金受益人 {-a8^IK,  
annuity 年金 *7cc4 wGQ  
annuity contract 年金合约 II;   
annuity on human life 人寿年金 x`9IQQ  
antecedent debt 先前的债项 J7a_a>Y  
ante-dated cheque 倒填日期支票 o>~xrV`E  
anticipated expenditure 预期开支 [ H|ifi  
anticipated net profit 预期纯利 S3fyt]pp  
anticipated revenue 预期收入 -aSj-  
anti-inflation measure 反通货膨胀措施 AXN%b2  
anti-inflationary stance 反通货膨胀立场 _e4%<!1  
apparent deficit 表面赤字 ebv"`0K$  
apparent financial solvency 表面偿债能力 2":{3=oW~  
apparent partner 表面合伙人 T*pcS'?'  
application for personal assessment 个人入息课税申请书 Cg#@JuwHa  
application of fund 资金应用 EUGN`t-M  
application to release as liquidator and to destruct the books of accounts and documents ';,Rq9-'  
申请免除清盘人职务及毁灭帐簿与文件 ?OD43y1rzd  
appointed actuary 委任精算师 jc0Trs{Jf  
appointed auditor 委任核数师;委任审计师 ;cpQ[+$nKp  
appointed trustee 委任的受托人 u /6b.hDO  
appointer 委任人 7j,u&%om  
apportioned pro rata 按比例分摊 >oYr=O  
apportionment 分配;分摊 (?y (0%q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V;@kWE>3  
apportionment formula 分摊方程式 &[#iM0;)W0  
apportionment of estate duty 遗产税的分摊 BU;o$"L  
appraisal 估价;评估 V =9  
appreciable growth 可观增长 ?hfyQhR  
appreciable impact 显着影响 CQ;.}=j ,  
appreciable increase 可观增长 4arqlz lo  
appreciation 增值;升值 DWXxB  
appreciation against other currencies 相对其他货币升值 ~Y)h[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZkA05wPZ#  
appreciation tax 增值税 JnodDH ?  
appropriation 拨款;拨用;拨付 zqJ0pDS  
appropriation account 拨款帐目 ,Y+J.8.H   
Appropriation Bill 拨款法案 <<vT"2Q]  
appropriation-in-aid system 补助拨款办法 CT2L }5L&  
approved assets 核准资产 (6g;FD:"6  
approved basket stock 认可一篮子证券 AhA4IOG`.  
approved budget 核准预算 oj$^87KX  
approved charitable donation 认可慈善捐款 N0mP EF2  
approved charitable institution 认可慈善机构 xPp\OuwK  
approved currency 核准货币;认可货币  "o{o9.w  
approved estimates 核准预算 (U?*Z/  
approved estimates of expenditure 核准开支预算 Bj1{=Pvl  
approved overseas insurer 核准海外保险人 T*3>LY+bb  
approved overseas trust company 核准海外信托公司 /\-iV)h1@  
approved pooled investment fund 核准汇集投资基金 P-Up v6J3  
approved provident fund scheme 认可公积金计划 I 7 B$X=  
approved provision 核准拨款 lk(.zYaaN  
approved redeemable share 核准可赎回股份 P/?'ea  
approved regional stock 认可地区性证券 w+_pq6\V  
approved retirement scheme 认可退休金计划 _$vAitUe4S  
approved subordinated loan 核准附属贷款 n 97pxD_74  
arbitrage 套戥;套汇;套利 $-#|g  
arbitrageur 套戥者;套汇者 3v?R"2\qS  
arbitrary amount 临时款项 7#pu(:T$  
arrangement 措施;安排;协定 9V/:1I0?&0  
arrears 欠款 3;-P(G@  
arrears of pay 欠付薪酬 {9_}i#,vR  
arrears of revenue 逾期未收税款;逾期未收的帐项 |XV@/ZGl~  
articles of association 组织章程;组织细则;组织章程细则 tgpg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 MpCK/eiC  
ascertainment of profit 确定利润 9]]isE8r  
"Asia Clear" “亚洲结算系统” ZNN^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 b,#lw_U"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]38{du  
Asian Development Fund [ADF] 亚洲发展基金 ==XO:P  
Asian dollar bond 亚洲美元债券 A@81wv  
Asian dollar market 亚洲美元市场 y} W-OLE  
Asian dollar rate 亚洲美元利率 kuI%0) iZn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 , b;WCWm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9esMr0*=  
asked price 沽盘;喊价;索价;卖方报价 @4FG & >kQ  
assessable income 应评税入息 c8<qn+=%?  
assessable loss 应评税亏损 %xuJQuCqf  
assessable profit 应评税利润 RASPOc/]   
assessable value 应评税值 Jb1L[sT2  
assessed profit 估定利润 @ )< 3Z  
assessed value 经评估价值 r&0IhE  
assessment 评税;评定;估价;评税单 =Ul{#R z  
assessment number 评税编号;估价编号 "MX9h }7  
assessment of additional tax 补加税评税 +_"AF|  
assessment of performance 业绩评估;实绩评价 Op>l~{{{  
Assessor 评税主任 F15Yn  
asset price bubbles 资产价格泡沫 @;1Ym\zc  
asset-backed securities 具资产保证的证券 q37d:Hp  
assets accretion 资产增值 kH|cB!?x  
assets and liabilities 资产与负债 *^=zQ~  
assets betterment statement 资产递增表;资产改进表 M4rK  
assets lending 实物放款;有抵押贷款 i+XHXpk  
assets of the company passing on the death 死者去世时转移的公司资产 vOV$Hle  
assets pledged as security for liabilities 用作负债抵押的资产 c80!Ub@  
assets portfolio 资产投资组合 2Q81#i'Cm  
assets price 资产价格 5N /NUs   
assets quality 资产质素 b2vCr F;  
assets realization 资产变现 29tih{ xx  
assets refinancing arrangement 资产再集资安排 E9 6` aF{]  
assets securitization 资产证券化 Nay&cOz  
assets situated outside Hong Kong 在香港以外地方的资产 1n-+IR"  
assets stripping 削减资产;拆卖资产 .sBwJZ  
assets value 资产值 SpJIEw  
assignee 承让人 5u=$m^@{  
assignment 转让;转让书;转让契 nA4PY]  
assignment of interest 权益转让 K}a3Bj,  
assignment of letters patent and trade mark 专利证书及商标转让 hcX`X2^  
assignment of property 物业转让;物业转让书 :JD*uu  
assignment right 转让权 <4%cKW0  
assignor 转让人 <!G%P4)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2Sb68hJIE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J *nWCL  
associate member 附属会员 W"[Q=$2<<  
associated body corporate 相联法人团体 SDHJX8Hq  
associated company 相联公司;联属公司 4uy:sCmu  
associated corporation 相联法团 a,`f`;\7N%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2uT"LW/(H  
公认会计师公会〔英国〕 {\p&?  
Association of Futures Exchange Brokers 香港期货经纪协会 #BhDC.CcW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Wz&[ cj  
association of underwriters 承保人组织 ,9YgznQ  
assumption of control 接管 #Mm1yXNu  
assurance 担保;保险;转易;转易书 &OXm^f)K  
assurance of interest 权益的转易 peD7X:K\s  
at 19XX price 按一九XX年价格计算 <Gw>}/-^  
at a discount 按赔价计算;按贴水价格计算;打折扣 5v_vv'~  
at a premium 按溢价计算;按升水价格计算 dBb &sA-A  
at call 通知付款;按通知 \ Dccf_(Pb  
at constant market price 按固定市价计算 F1GFn|OA  
at constant price 按固定价格计算 5KgAY;|  
at cost 按成本计算 'aqlNBG*  
at current market price 按当时市价计算;按现时市价计算 vp&N)t_  
at current price 按当时价格计算;按现时价格计算 U>0~/o  
at factor cost 按要素成本计算;按生产要素成本计算 Qy7pM8~h  
at money-of-the-day price 按付款当日价格计算 H84Zg/ ^  
at or better 按指定或较佳价位〔买卖指令〕 /H~]5JZ3-E  
at par 按面值计算;平价 !$pnE:K  
at sight 见票即付 dj2w_:&W  
at the close 按收市盘 |*> s%nF|  
at the opening 按开市盘 BG^)?_69  
attestation 见证;见证条款 ,R[<+!RS  
at-the-money option 平价期权 oZ\zi> Y,  
attorney 受权人;受托代表人 'BX U '  
attornment 新拥有人承认书 ,{Ga7rH*   
attributable profit 可归属利润 XE($t2x,M  
attributable share value 可归属股份价值 4L<;z'   
Auckland Stock Exchange 奥克兰证券交易所 r,Tq";N'  
auction 拍卖 o7kQ&w   
auctioneer 拍卖商 0lLg uBW@  
audit 审计;核数 OICH:(t_  
Audit Commission 审计署 Y$0K}`{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -7u_\XFk  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 &xE+PfX  
audit review 帐目审查 4Ul*`/d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O &}`R5Y;  
audited account 审计帐目;经审计的帐目 D:0?u_[W  
audited annual account 经审计的周年帐目 "Tnmn@  
audited balance sheet 经审计的资产负债表 S N ;1F  
auditor 核数师;核数主任;审计师 cpu|tK.t  
auditor's certificate 核数师证明书;审计师证明书 xp%LXx j  
auditor's report 核数师报告;审计师报告 F0KNkL>&g  
Aussie bond 澳元债券 S.|%dz  
austerity budget 紧缩预算 '<1Q;3Ho  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m+3]RIr&A  
Australia All Ordinaries Index 澳洲所有普通股票指数 M5c *vs  
Australian Dollar [AUD] 澳元 ~F13}is  
Australian Options Market 澳大利亚期权市场 ZN}U^9m=  
Australian Securities Commission 澳洲证券事务监察委员会 `P jS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?6_U>d{  
Australian Stock Exchange 澳大利亚证券交易所 :LLz$[c8  
Austrian Schilling [ATS] 奥地利先令 \4Z"s[8}  
authentication 认证;鉴证 ,~>u<Wc!S  
authority to purchase 委托购买证;委购书 rnQ9uNAu  
authorization 认可;核准;授权;授权书 Dpkc9~z  
authorization by direction 指示授权 cv9-ZOxJ  
authorization by instruction 指令授权 ,U=7#Cf!  
authorization by warrant 令状授权 )NnkoCNeE  
authorization of unit trust 单位信托的认可 zTg&W7oz  
authorized agent 指定代理人 %h}3}p#4  
authorized capital 法定资本 ALt^@|!d  
authorized clerk 出市员 <ELqj2`c  
authorized dealer 认可交易商 FB n . 4  
authorized financial institution 认可财务机构 Qk8YR5 K   
authorized fund 认可基金 LsaRw-4.c  
authorized fund house 获授权的基金公司;认可基金公司 Q+Ya\1$6A  
authorized institution 认可机构 W<M\ b#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LEA^o"NW.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $O,IXA  
authorized insurer 获授权保险人;获认可承保人 ]]/p.#oD,  
authorized investment 特准投资项目 VE*& t>I  
authorized person 获授权人 jN{+$ @cI  
authorized representative 获授权代表 \= Wrh3  
authorized share capital 法定股本 e89IT*  
automated quotation system 自动报价系统 z6'l" D'h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 85#+_}#  
自动交易系统〔香港期货交易所有限公司〕 CM 8Ub%  
automatic adjustment mechanism 自动调整机制 m-R`(  
automatic adjustment system 自动调整系统 ;c|G  
Automatic Clearing House 自动票据交换所 #$v,.Yk  
automatic exchange rates accumulation system 自动化汇率累集系统 4H hQzVM{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GL3olKnL  
automatic teller machine [ATM] 自动柜员机 V#\iO  
autopay 自动转帐 =:Lc-y>  
available assets 可用资产 *.zC9Y,  
available fiscal reserve 现存财政储备 $ -M'  
available profit 可用利润 ya'OI P `  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XZ_vbYTj  
average 平均;平均数;海损 T4x[ \v5d  
average basic salary 平均基本薪金 q[TW  
average consumer expenditure 平均消费开支;一般消费开支 h;t5v6["  
average cost 平均成本 ux1SQ8C*  
average cost of land production 增辟土地平均成本 D]hwG0Chd  
average daily turnover 平均每日成交额 tkf^sGgNO  
average daily wage rate 平均每日工资率 B/b S:  
average expenditure pattern 平均开支模式 Awlw6?   
average growth rate 平均增长率 6q@VkzF  
average net fixed assets 固定资产平均净值 c8M'/{4rH  
average of relatives 相对价格平均数 qh/}/Sl;  
average price 平均价格 A IsXu"  
average propensity to consume 平均消费倾向;一般消费倾向 jfsbvak  
average propensity to save 平均储蓄倾向;一般储蓄倾向 CYN")J8V  
average rate 平均率 g:fzf>oQ>p  
average revenue 平均收入;平均收益 P: )YKro]  
average stock 平均库存;平均存货 0uS6F8x@  
average yearly rent 平均年租 .{66q#.  
avoidance of double taxation 避免双重课税 6"_ytqw7  
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 ;8> TD&]{  
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