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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: HRQ3v`P.  
A share A股;甲类股份 zt&"K0X|  
abatement of tax 减税;减扣免税额 'W'['TV  
ABN AMRO Bank N.V. 荷兰银行 9)P-<  
above-the-line expenditure 线上项目支出;经常预算支出 :wWPEhK  
above-the-line receipt 线上项目收入;经常预算收入 lICpfcc(+  
ABSA Asia Limited 南非联合亚洲有限公司 \! `k:lusa  
absolute change 绝对数值变更 @8\7H'K"\  
absolute expenditure 实际开支 &+0WZ#VI  
absolute guideline figure 绝对准则数字 ,xcm:; &  
absolute interest 绝对权益 KHnq%#  
absolute order of discharge 绝对破产解除令 3|++2Z{},  
absolute profit margin 绝对利润幅度 |E]`rfr  
absolute value 实值;绝对值 73C7g< Mx  
absolutely vested interest 绝对既得权益 Fsdp"X.  
absorbed cost 已吸收成本;已分摊成本 iO$Z?Dyg9  
absorption 吸收;分摊;合并 9 5cIdF 6m  
absorption rate 吸收率;摊配率;分摊率 c+dmA(JC  
ACB Finance Limited 亚洲商业财务有限公司 Z+p'3  
acceptable form of reciprocity 合理的互惠条件 {X r|L  
acceptable rate 适当利率;适当汇率 "XKcbdr8-  
acceptance agreement 承兑协议 $TU:iv1Fm  
acceptance for honour 参加承兑 Q[rmsk 2L'  
acceptor 承兑人;接受人;受票人 PMOyZ3  
acceptor for honour 参加承兑人 YCBp ]xuE  
accident insurance 意外保险 {3)^$F=T  
Accident Insurance Association of Hong Kong 香港意外保险公会 !H)Cua)  
accident insurance scheme 意外保险计划 ]2zzY::Sd=  
accident year basis 意外年度基准 d2\#Zlu<  
accommodation 通融;贷款 oGIh:n7 q+  
accommodation bill 通融票据;空头票据 "W71#n+ [  
accommodation party 汇票代发人 _;z IH5 H  
account balance 帐户余额;帐户结余 Z [[AmxE'l  
account book 帐簿 T:<mme3v  
account collected in advance 预收款项 }# cFr)4f  
account current book 往来帐簿 8PRKSJ[@K  
account of after-acquired property 事后取得的财产报告 (~k{aO  
account of defaulter 拖欠帐目 |$^a"Yd`9  
account payable 应付帐款 BYuoeN!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^RIDC/B=V6  
account receivable 应收帐款 s?Wkh`b  
account receivable report 应收帐款报表 rjaG{ i  
account statement 结单;帐单;会计财务报表 OYYk[r  
account title 帐户名称;会计科目 au+6ookT  
accountant's report 会计师报告 a ]b%v9  
Accountant's Report Rules 会计师报告规则 "gIjU~'A  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $bo,m2)  
Accounting Arrangements 《会计安排》 \I-bZ|^  
accounting basis 会计基础 V;N'?Gu  
accounting by Official Receiver 破产管理署署长呈交的帐目 PR+L6DT_  
Accounting Circular 《会计通告》 zWA~0l.2  
accounting class 会计类别 l|jb}9(J  
accounting date 记帐日期;会计结算日期 T[(4z@d`5  
accounting for money 款项核算 w]ihGh  
Accounting Officer 会计主任 ,qUOPW?=  
accounting period 会计报告期;会计期 |g`:K0BI  
accounting policy 会计政策;会计方针 AQ<2 "s  
accounting practice 会计惯例 'uBagd>*  
accounting principle 会计准则 ]DJ] L=T7  
accounting record 会计记录 5f}GV0=n  
accounting report 会计报告 |V dr/'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k$d+w][  
Accounting Society of China 中国会计学会 n/ m7+=]v  
accounting statement 会计报表 7eU|iDYo  
accounting system 会计制度;会计系统 nqv#?>Z^OT  
accounting transaction 会计事项;帐务交易 e0e3b]  
accounting treatment 会计处理 fU^6h`t  
accounting year 会计年度 `mp3ORR;$  
accretion 增值;添加 Y I?4e7Z+  
accrual 应计项目;应累算数目 0}4FwcCr\  
accrual basis 应计制;权责发生制 8GKqPS+  
accrual basis accounting 应计制会计;权责发生制会计 2EAY`}Rl6.  
accrue 应累算;应计 K0 6 E:  
accrued benefit 应累算利益 UmNh0nS  
accrued charges 应计费用 z~0f[As.  
accrued cumulative preference share dividend 应累算的累积优先股股息 <c!I\y  
accrued expenses 应累算费用 #J w\pOn  
accrued interest payable 应付利息;应计未付利息 #Zq[.9!q{  
accrued interest receivable 应收利息;应计未收利息 S(NUuu}S  
accrued right 累算权益 VT:m!<^  
accruing profit 应累算的利润 %YLyh?J  
accumulated fiscal reserve 累积财政储备 u.!<)VIJx  
accumulated profit 累积利润;滚存溢利 8]2j*e0xV  
accumulated reserve 累积储备 *Q`y'6S  
accumulation of surplus income 累积收益盈余 d@QC[$qXj  
acquired assets 既得资产 d{FD.eI 0  
acquisition 收购;购置;取得 >XU93 )CX  
acquisition cost 购置成本 ,!I'0x1OR  
acquisition expenses 购置费用 Y(97},  
acquisition of 100% interest 收购全部股权 i-W!`1LH'  
acquisition of control 取得控制权 6$'0^Ftm'  
acquisition of fixed assets 购置固定资产 Qh{]gw-6  
acquisition of shell “买壳” LVAnZ'h/|  
acquisition price 收购价 iJ%`ym4Y  
act of God 天灾 XJ*W7HD  
acting partner 执事合伙人 :yS Q[AJ"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^(.utO  
active partner 积极参与的合伙人 Ks/Uyu. X  
active trading 交投活跃 G ]JWd  
actual circulation 实际流通 IA(+}V  
actual cost 实际成本 A1kqWhg\  
actual expenditure 实际开支;实际支出 tLc~]G*\`s  
actual income 实际入息;实际收入;实际收益 jHx)q|2\  
actual market 现货市场 DcmRb/AP*  
actual price 现货价;实际价格 48W-Tf6v|  
actual profit 实际利润 5#}wI~U;  
actual quotation 实盘;实际价位;实际报价 > Du>vlT Y  
actual year basis 按实际年度计算 'i7!"Y6>  
actuals 实货 ?5Ub&{  
actuarial investigation 精算调查 c&>==pI]k  
actuarial principle 精算原则 >XomjU[srQ  
actuarial report 精算师报告 !1{kG%B=  
Actuarial Society of Hong Kong 香港精算学会 ZNjqH[  
actuarial valuation 精算师估值 8pE0ANbq  
actuary 精算师 MoP,a9p  
ad referendum agreement 暂定协议;有待覆核的协定 jPyhn8Vw  
ad valorem duty 从价税;按值征税 #h~v(Z}  
ad valorem duty system 从价税制 'X]m y  
ad valorem fee 从价费 2I qvd  
ad valorem tariff 从价关税 %>)&QZig/  
additional allowance 额外免税额 {z0PB] U  
additional amount for unexpired risk 未过期风险的额外款额 M hJ;)(  
additional assessable profit 补加应评税利润 Ag@R60#  
additional assessment 补加评税 d\ {a&\v  
additional commitment 额外承担 *s}j:fJ  
additional commitment vote 额外承担拨款 +ug[TV   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lV )SOs$  
additional dependent parent allowance 供养父母额外免税额 i#1~<U  
additional provision 额外拨款 TkjPa};R  
additional stamp duty 附加印花税 L |pJ\~  
additional tax 补加税罚款;补加税款 o ImW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _>)=c<HL  
adjudged bankrupt 被裁定破产 z;KUIWg  
adjudicated bankrupt 裁定破产人 v:w $l{7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =^D{ZZw{  
adjudication of bankruptcy 裁定破产;宣告破产 oEuo@\U05v  
adjudication of insolvency 裁定无力偿还债务 B'` jdyaE9  
adjusted actual 经调整的实数;调整后的实数 iT}L9\  
adjusted current assets 经调整的流动资产;调整后的流动资产 O:86*  
adjusted figure 经调整的数字;调整后的数额  U<Z\jT[  
adjusted liabilities 经调整的负债;调整后的负债 wG2-,\:  
adjusted loss 经调整的亏损;调整后的亏损 Q{))+'s2h  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 'h~I#S4!  
adjusted profit 经调整的利润;调整后的利润 EHC^ [5  
adjusted surplus 经调整的盈余额;调整后的盈余额 AcCM W@e  
adjusted value 经调整的价值;调整后的价值 GP._C=]?c  
adjustment 调整;修订;理算〔保险〕 g"&e*fF  
adjustment centre 调剂中心  ~hxo_&  
adjustment lag 调整过程的时间差距;调整时差 r1!]<=&\  
adjustment mechanism 调整机制 GP,xGZZ  
adjustment of loss 亏损调整 eVx &S a  
adjustment process 调整过程;调整程序 #Ies yNKZ  
adjustment range 调整幅度 9e xHR&>{  
administered exchange rate 受管制汇率 i@|.1dWh  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xgQ]#{ tG  
administration expenses 行政费用 |Sf` Cs  
administration fee 手续费;行政费 ^FZ7)T  
administration in bankruptcy 破产管理 t1h2ibO  
administration order 遗产管理令 TPeBb8v 8D  
administrator 管理人;遗产管理人 {cF >, T  
administrator of the estate 遗产管理人 OJH:k~]0!  
admission of debt 债项承认书 6"UL+$k  
admission of proof 接纳债权证明 dS[="Set  
advance 放贷款项;垫付款项;预支款项;预付款项 H@R2mw  
advance account 暂支帐目;预付款帐户 fpK`  
advance compensation 预付补偿金 =P"Sm r  
advance from shareholder 股东垫款 Z" !+p{u  
advance pending reimbursement 预支以待日后付还 68v59)0U  
advanced economy 先进经济体系 c6NCy s  
advancement 预付;预付财产 J@I-tS  
advances warrant 垫款令 mK2M1r  
advancing 贷出 w}jH,Ew  
adverse balance 逆差 H%\\-Z$#  
adverse exchange 逆汇 I$7TnMug  
advertisement addressed to shareholders 在报章刊登的致股东通告 D;l)&"|r?  
advice for collection 托收通知书 Q(e3-a  
advice of drawing 提款通知书;汇票通知书 0Q_@2  
advice of payment 付款通知 al3[Ph5G  
Advisory Committee [Securities and Futures Commission] wc ! v /A  
谘询委员会〔证券及期货事务监察委员会〕 L beMP  
Advisory Committee on Diversification 经济多元化谘询委员会 )5M9Ro7  
affidavit 誓章;遗产申报誓章 /`Wd+  
affidavit of no receipt 述明无收款的誓章 9ywPWT[^  
affiliate 联号;联营公司;附属公司 ,UD,)ZPf[  
affiliated company 附属公司;联号;联营公司 }ST0?_0F*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yv!,iK9  
affordability 负担能力 =>7\s}QZ  
African Development Bank [AfDB] 非洲开发银行 "[LSDE"(  
after-acquired property 事后取得的财产 VC6S4FU4K  
after-hours dealing 市后交易 [Bz'c1  
after-tax profit 税后盈利;税后利润;税后溢利 uPtHCP6  
agency agreement 代理协议 UkY `&&ic  
agency expenses 代理机构的开支 &xwAE*}  
agency fee 代理费 7 i |_PP_  
Agency Law 《代理法》 ;7]Q'N  
agent 代理人;承销人 G*f5B  
agent of company 公司代理人 2 #+g4  
agent's fee 代理人费;经纪费 ?+bDFM}  
aggregate 总计;总数;总体数字 [-bT_X  
aggregate amount 总款额;总额 vG<JOxP  
aggregate assets and liabilities 总体资产与负债 >iCkvQ  
aggregate at constant price 按固定价格计算的总体数字 3GSoHsNk  
aggregate demand 总需求 Ye8&cZ*.  
aggregate gross position 总持仓量 vkXdKL(q  
aggregate limit 总限额 Va1 eG]jQ  
aggregate of salaries tax 合计薪俸税 Hkv4t5F  
aggregate performance 总体表现;总体业绩 U*' YGv  
aggregate supply 总体供应 L|3wG Y9E  
aggregate surplus 总盈余  t : =  
aggregate total 整体总额 "lp),  
aggregate value 总值;合计价值 srN>pO8u~  
aggregated basis 合计基准 #6tb{ws3  
aggregated net chargeable income 合计应课税入息实额 cXJtNW@  
aggregation 合并计算;合计;总和 "DFj4XKXY9  
aggregation of incomes of husband and wife 夫妇入息合并计算 &!3=eVg  
aggregation of property 财产的总和 3d{v5. C#X  
agio 差价;贴水 N>fC"  
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》 xwH+Q7O&l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $UZ4,S?V  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 35;)O -  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BHwQB2t gc  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 T1y,L<7?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J]f\=;z;<a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 up~l4]b+  
agreement for a settlement 授产协议 X`ifjZ9}d  
agreement for assignment 转让协议 {9<2{$Og  
agreement for sale 售卖协议;买卖协议 l.i"Z pik  
agreement for sale and purchase 买卖协议  ,T{(t@  
agreement for the payment of interest 支付利息协议  pPm9v_G  
agreement for the repayment of money 还款协议 "Q~6cH[#  
agreement of reinsurance 再保险协议 H]. 4~ 8  
Agricultural Bank of China 中国农业银行 u_o>v{&i  
air passenger departure tax 飞机乘客离境税 6NCa=9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #lax0IYY=  
airport tax 机场税 fuQ|[tpvQG  
alcohol duty 酒精税 g#V3u=I8~  
alienation 让与;让渡;转让 d0b--v/  
alimony 生活费;赡养费 2O|o%`?  
All Ordinaries Index [AOI] 所有普通股指数 FxKb  
all risks 全险;综合险 DlR&Lnv  
All Sales Record for Stock Market 《股票市场成交报告》 6qK0G$>  
Allied Capital Resources Limited 新联财务有限公司 `he{"0U~S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p;VqkSQ76  
allocation letter 拨款信件 \<VwGbzFi  
allocation of fund 分配款项;预留款项 ?S8cl7;+  
allocation of profit 利润分配;溢利分配 Y962rZ  
allocation warrant 拨款令 j\nnx8`7  
allotment 分配;配股 RGGP6SDc  
allotment notice 股份配售通知;配股通知 ^c1I'9(r5  
allotment of shares 股份分配 #ZIV>(Q\H  
allowable 可获宽免;免税的 i&^?p|eKa  
allowable business loss 可扣除的营业亏损 }TRr*] P<%  
allowable expenses 可扣税的支出 W|T"'M_  
allowance 免税额;津贴;备抵;准备金 .ukP)rGe  
allowance for debts 债项的免税额 H{x}gBQ  
allowance for depreciation by wear and tear 耗损折旧免税额 0>-l {4srs  
allowance for funeral expenses 殡殓费的免税额 l%"eQ   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 i\B >J?Q\  
allowance for repairs and outgoings 修葺及支出方面的免税额 0+O)~>v  
allowance to debtor 给债务人的津贴 Kbc-$ oneR  
alteration of capital 资本更改 YE5v~2  
alternate trustee 候补受托人 _Bh-*l?K>  
amalgamation 合并 \PzC:H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !&C8y  
ambit of charges 征税范围;收费范围 `X]-blHo  
amended valuation 经修订的估值 F'Fc)9qFa<  
American Commodities Exchange 美国商品交易所 WjGv%^?  
American Express Bank Limited 美国运通银行 fPHv|_XM>  
American Stock Exchange 美国证券交易所 "2CiW6X[M  
amortization 摊销 ?|+bM`  
amount due from banks 存放银行同业的款项 U<eVLfSij  
amount due from banks abroad 存放海外银行同业的款项 Y[;Pl$  
amount due from holding companies 控股公司欠款 )%C482GO-  
amount due from local banks 存放本港银行同业的款项 K+H?,I  
amount due to banks 银行同业的存款 Z>a_vC  
amount due to banks abroad 海外银行同业的存款 r3w.$  
amount due to holding companies 控股公司存款 ,u( g#T  
amount due to local banks 本港银行同业的存款 (@M=W.M#  
amount due to outport banks 外埠银行同业的存款 [*?P2.bf  
amount for note issue 发行纸币的款额 #l-,2C~  
amount of bond 担保契据的款额 6.~(oepu  
amount of consideration 代价款额 P]+^^ U  
amount of contribution 供款数额 Tp<=dH%$%"  
amount of indebtedness 负债款额 ~SJOynSz,  
amount of principal of the loan 贷款本金额 ls,gQ]B:P  
amount of rates chargeable 应征差饷数额 @P"q`*  
amount of share capital 股本额 )G ,LG0"-  
amount of sums assured 承保款额 Z8k O*LYv  
amount of variation 变动幅度 Ih`n:aA  
amount of vote 拨款数额 bqf=;Nvog  
amount payable 应付款额 \XMl8G  
amount receivable 应收款额 Lq LciD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wH!]B-hn  
analysis 分析 N{P (ym2yR  
ancillary risk 附属风险 _Ux>BJmP  
annual account 周年帐目;周年帐目报表;年度决算;年结 6%ID*  
annual accounting date 年结日期 uGLVY%N  
annual allowance 每年免税额;年积金;年度津贴;年津 HqOSQ<-Fo  
annual balance 年度余额 Q-}oe Q  
annual disposable income 每年可动用收入 8dUwJ"<5  
annual estimates 周年预算 u!nt0hS  
annual fee 年费 I_#)>%H  
annual general meeting 周年大会 `X^ 4~6/q  
annual growth rate 年增率;每年增长率 NEZF q?  
annual long-term supplement 长期个案每年补助金 1&QI1fvx  
annual pensionable emolument 可供计算退休金的年薪 Ec0Ee0%A]  
annual report 年报 \I,<G7!0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qkqn~>  
annual return 周年报表;周年申报表;每年报税表格 V* fDvr0  
Annual Return Rules 《周年报表规则》 Dw[w%uz  
annual review of consumer prices 每年消费物价回顾 GFlsI-*`  
annual roll-forward basis 逐年延展方式 V85a{OBm,8  
annual salary 年薪 C(iA G  
annual statement 年度报表;年度决算表 7"*- >mg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IwFg1\>  
annuitant 年金受益人 ,X\z#B  
annuity 年金 J;"XRE[%5  
annuity contract 年金合约 gNs@Q !  
annuity on human life 人寿年金 1 EC0wX  
antecedent debt 先前的债项 FL/y{;  
ante-dated cheque 倒填日期支票 Ko''G5+  
anticipated expenditure 预期开支 QE)g==d  
anticipated net profit 预期纯利 ,3GM'e{hV  
anticipated revenue 预期收入 )KBv[|  
anti-inflation measure 反通货膨胀措施 !M^pL|  
anti-inflationary stance 反通货膨胀立场 ])~*)I~Y  
apparent deficit 表面赤字 Q6%m}R  
apparent financial solvency 表面偿债能力  }tv-  
apparent partner 表面合伙人 gMI%z2]'-  
application for personal assessment 个人入息课税申请书 B7 }-g"p$/  
application of fund 资金应用 7GK| A{r  
application to release as liquidator and to destruct the books of accounts and documents LUo3y'  
申请免除清盘人职务及毁灭帐簿与文件 .Ji r<"*<  
appointed actuary 委任精算师 P$]Vb'Fz  
appointed auditor 委任核数师;委任审计师 oi"Bf7{  
appointed trustee 委任的受托人 z0g]nYN%  
appointer 委任人 5/P?@`/ eT  
apportioned pro rata 按比例分摊 Y60ld7H  
apportionment 分配;分摊 30<dEoF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "-<u.$fE  
apportionment formula 分摊方程式 `r>WVPS|  
apportionment of estate duty 遗产税的分摊 3O#7OL68v  
appraisal 估价;评估 [mWo&Ph[-  
appreciable growth 可观增长 >454Yir0Mk  
appreciable impact 显着影响 T| 4c\  
appreciable increase 可观增长 KD Qux  
appreciation 增值;升值 <hy>NM@$  
appreciation against other currencies 相对其他货币升值 s|,gn5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x:l`e:`y9  
appreciation tax 增值税 4eaC18?  
appropriation 拨款;拨用;拨付 >t*zY~R.  
appropriation account 拨款帐目 7qW:^2y  
Appropriation Bill 拨款法案 Ubn5tN MK  
appropriation-in-aid system 补助拨款办法 Xx?Jt  
approved assets 核准资产 k92X)/ll'  
approved basket stock 认可一篮子证券 #M`ijN!Y  
approved budget 核准预算 3<JZt.|  
approved charitable donation 认可慈善捐款 "_#%W oo  
approved charitable institution 认可慈善机构 z=ppNP0  
approved currency 核准货币;认可货币 Nb]qY>K  
approved estimates 核准预算 YuPgsJ[m  
approved estimates of expenditure 核准开支预算 *[yCcqN.  
approved overseas insurer 核准海外保险人 qKO\;e*  
approved overseas trust company 核准海外信托公司 qU2>V  
approved pooled investment fund 核准汇集投资基金 C 7+TnJ  
approved provident fund scheme 认可公积金计划 %],.?TS2V  
approved provision 核准拨款 'R=o,=  
approved redeemable share 核准可赎回股份 &I!2gf  
approved regional stock 认可地区性证券 NoYu"57\  
approved retirement scheme 认可退休金计划 zo\Xu oZ  
approved subordinated loan 核准附属贷款 &# @1n  
arbitrage 套戥;套汇;套利 ?;{A@icr  
arbitrageur 套戥者;套汇者 B0 R[f  
arbitrary amount 临时款项 WUa-hm2:  
arrangement 措施;安排;协定 j./bVmd.  
arrears 欠款 eyAg\uuih  
arrears of pay 欠付薪酬 M $e~Rlw  
arrears of revenue 逾期未收税款;逾期未收的帐项 k+i}U9c"  
articles of association 组织章程;组织细则;组织章程细则 NqF-[G<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mup3ua]!  
ascertainment of profit 确定利润 8sbS7*#  
"Asia Clear" “亚洲结算系统” m,up37-{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %eT/:I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x!YfZ*  
Asian Development Fund [ADF] 亚洲发展基金 cPS!%?}I  
Asian dollar bond 亚洲美元债券 7B&nV92S  
Asian dollar market 亚洲美元市场 Ip2JzE  
Asian dollar rate 亚洲美元利率 +pe_s&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )YnB6@=nyk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |}mBW@ah  
asked price 沽盘;喊价;索价;卖方报价 A>k+ 4|f  
assessable income 应评税入息 i:[B#|%  
assessable loss 应评税亏损 K}Z'!+<U  
assessable profit 应评税利润 KqtI^qC8  
assessable value 应评税值 r`7`f xe  
assessed profit 估定利润 wk5a &  
assessed value 经评估价值 `>#X,Lw$g  
assessment 评税;评定;估价;评税单 <M\Z}2d  
assessment number 评税编号;估价编号 }y[o[>  
assessment of additional tax 补加税评税 {O^1WgGc[  
assessment of performance 业绩评估;实绩评价 5 !NPqka}.  
Assessor 评税主任 ^NnZYr.  
asset price bubbles 资产价格泡沫 KR522YW  
asset-backed securities 具资产保证的证券 uNRGbDMA=  
assets accretion 资产增值 3(PU=  
assets and liabilities 资产与负债 qmL!"ZRLF  
assets betterment statement 资产递增表;资产改进表 ^ul`b  
assets lending 实物放款;有抵押贷款 <XLATS8Y  
assets of the company passing on the death 死者去世时转移的公司资产 |Xu7cCh$me  
assets pledged as security for liabilities 用作负债抵押的资产  UNhD  
assets portfolio 资产投资组合 T:}Ed_m}q  
assets price 资产价格 1MV^~I8Dd  
assets quality 资产质素  u?'X%'K*  
assets realization 资产变现 d+^4 ;Hv4  
assets refinancing arrangement 资产再集资安排 JTs.NY <z  
assets securitization 资产证券化 XM=`(e o  
assets situated outside Hong Kong 在香港以外地方的资产 I}8F3_b,#  
assets stripping 削减资产;拆卖资产 yNN2}\[.  
assets value 资产值 oNEU?+  
assignee 承让人 ] 2b@mX  
assignment 转让;转让书;转让契 A!^,QRkRN  
assignment of interest 权益转让 YInW)My.h  
assignment of letters patent and trade mark 专利证书及商标转让 H[G EAQO  
assignment of property 物业转让;物业转让书 68_UQ.  
assignment right 转让权 9g*~X;`2  
assignor 转让人 <A6<q&g|E  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 "3>#[o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5VPuHY2  
associate member 附属会员 6>vj({,1Y*  
associated body corporate 相联法人团体 0<Pe~i_=  
associated company 相联公司;联属公司 @?%"nK  
associated corporation 相联法团 :#|77b0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \NSwoP  
公认会计师公会〔英国〕 $ jn tT(V  
Association of Futures Exchange Brokers 香港期货经纪协会 ,Y5+UzE@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )1i)I?m  
association of underwriters 承保人组织 O'mX7rY<<(  
assumption of control 接管 lq9c2xK  
assurance 担保;保险;转易;转易书 BF@VgozW  
assurance of interest 权益的转易 '%~zu]f'  
at 19XX price 按一九XX年价格计算 2KzKNe(  
at a discount 按赔价计算;按贴水价格计算;打折扣 1R:h$* -z  
at a premium 按溢价计算;按升水价格计算 <T&$1m{  
at call 通知付款;按通知 kO9yei  
at constant market price 按固定市价计算 >l7 o/*4  
at constant price 按固定价格计算 M,{F/Yu  
at cost 按成本计算 :g\qj? o  
at current market price 按当时市价计算;按现时市价计算 d6n6= [*  
at current price 按当时价格计算;按现时价格计算 |0bSxPXn!  
at factor cost 按要素成本计算;按生产要素成本计算 xGH%4J\  
at money-of-the-day price 按付款当日价格计算 LS_QoS  
at or better 按指定或较佳价位〔买卖指令〕 ^wHO!$  
at par 按面值计算;平价 MR~BWH?@1  
at sight 见票即付 q6DhypB  
at the close 按收市盘 onmO>q*  
at the opening 按开市盘 \e?T 9c6,  
attestation 见证;见证条款 &\(YmY  
at-the-money option 平价期权 [+%*s3`c#  
attorney 受权人;受托代表人 Y/hay[6  
attornment 新拥有人承认书 Fd 91Y  
attributable profit 可归属利润 [[|;Wr} 2  
attributable share value 可归属股份价值 =o-qu^T^u  
Auckland Stock Exchange 奥克兰证券交易所 C1nQZtF R  
auction 拍卖 ew0 )  
auctioneer 拍卖商 U?rfE(!  
audit 审计;核数 2Hd6  
Audit Commission 审计署 gGX/p6"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bEE:6)]G  
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〕 LnL<WI*Pq  
audit review 帐目审查 fU8;CZnx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m|y]j4  
audited account 审计帐目;经审计的帐目 *X>rvAd3  
audited annual account 经审计的周年帐目 [v&_MQ  
audited balance sheet 经审计的资产负债表 *%8us~w5/  
auditor 核数师;核数主任;审计师 iVl"H@m/  
auditor's certificate 核数师证明书;审计师证明书 !Zwl9DX3  
auditor's report 核数师报告;审计师报告 jBQQ?cA  
Aussie bond 澳元债券 E }yxF .  
austerity budget 紧缩预算 q\/|nZO4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9QYU J  
Australia All Ordinaries Index 澳洲所有普通股票指数 $ OR>JnV  
Australian Dollar [AUD] 澳元 LRI_s>7  
Australian Options Market 澳大利亚期权市场 uu/M XID  
Australian Securities Commission 澳洲证券事务监察委员会 B\mdOTLQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p$=3&qR 6  
Australian Stock Exchange 澳大利亚证券交易所 FStfGN  
Austrian Schilling [ATS] 奥地利先令 xv ja  
authentication 认证;鉴证 w_ Ls.K5"  
authority to purchase 委托购买证;委购书 0$ (}\hMLt  
authorization 认可;核准;授权;授权书 J'7Oxjlg  
authorization by direction 指示授权 m$ JQ[vgh  
authorization by instruction 指令授权 &O[o;(}mFI  
authorization by warrant 令状授权 `#UTOYx4  
authorization of unit trust 单位信托的认可 N,O[pTwj  
authorized agent 指定代理人 [J];  
authorized capital 法定资本 vxm`[s|QC  
authorized clerk 出市员 8sIGJ|ku   
authorized dealer 认可交易商 x=Ru@nK;  
authorized financial institution 认可财务机构 9}\T?6?8pX  
authorized fund 认可基金 6lhVwgy3A  
authorized fund house 获授权的基金公司;认可基金公司 J>'o,"D  
authorized institution 认可机构 H Ow][}M_w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [Cs2H8=#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }FK6o 6  
authorized insurer 获授权保险人;获认可承保人 &@Q3CCDS  
authorized investment 特准投资项目 f+1]#"9i|  
authorized person 获授权人 V*AG0@& !  
authorized representative 获授权代表 qB&*"gf  
authorized share capital 法定股本 a2i   
automated quotation system 自动报价系统 7~65@&P>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %_u3Np  
自动交易系统〔香港期货交易所有限公司〕 IFE C_F>  
automatic adjustment mechanism 自动调整机制 x;SrJVDN  
automatic adjustment system 自动调整系统 4*54"[9Hr#  
Automatic Clearing House 自动票据交换所 *= D$  
automatic exchange rates accumulation system 自动化汇率累集系统 eGE,zkj FY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?e@Ff"Y@e  
automatic teller machine [ATM] 自动柜员机 FHD6@{{Gp"  
autopay 自动转帐 WFB2Ub7  
available assets 可用资产 *0iP*j/]  
available fiscal reserve 现存财政储备  qV}zV\Nz  
available profit 可用利润 _3E7|drIX  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 L.GpQJ8u  
average 平均;平均数;海损 7!%cKZCY  
average basic salary 平均基本薪金 YF"D;.  
average consumer expenditure 平均消费开支;一般消费开支 *<UQ/)\  
average cost 平均成本 A ssf f;  
average cost of land production 增辟土地平均成本 |hpm|eZG"h  
average daily turnover 平均每日成交额 NBeGmC|  
average daily wage rate 平均每日工资率 m}XI?[!s  
average expenditure pattern 平均开支模式 XJlun l)(K  
average growth rate 平均增长率 Jd%#eD*k9  
average net fixed assets 固定资产平均净值 $'&5gFr9  
average of relatives 相对价格平均数 55;xAsG  
average price 平均价格 _zOzHc?Q  
average propensity to consume 平均消费倾向;一般消费倾向 /Ly%-py-$  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ctCfLlK  
average rate 平均率 p7k0pSt  
average revenue 平均收入;平均收益 Q`oi=O YB  
average stock 平均库存;平均存货 #e#8I7P  
average yearly rent 平均年租 ;6]+/e7O  
avoidance of double taxation 避免双重课税 *L^{p.K4  
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 ML R3 A s  
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