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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: p({@t=L3g  
A share A股;甲类股份 1QA/ !2E  
abatement of tax 减税;减扣免税额 !\{2s!l~  
ABN AMRO Bank N.V. 荷兰银行 r3' DXP  
above-the-line expenditure 线上项目支出;经常预算支出 ?F]P=S:x  
above-the-line receipt 线上项目收入;经常预算收入 Xux[  
ABSA Asia Limited 南非联合亚洲有限公司 |(W wh$  
absolute change 绝对数值变更 *V:U\G  
absolute expenditure 实际开支 5>%^"f  
absolute guideline figure 绝对准则数字 U`3?bhzua  
absolute interest 绝对权益 x^)?V7[t  
absolute order of discharge 绝对破产解除令 xa'U_]m  
absolute profit margin 绝对利润幅度 vzfMME17  
absolute value 实值;绝对值 25`W"x_  
absolutely vested interest 绝对既得权益 N}VoO0I  
absorbed cost 已吸收成本;已分摊成本 53aJnxX  
absorption 吸收;分摊;合并 k?Hi_;o  
absorption rate 吸收率;摊配率;分摊率 LvS5N)[  
ACB Finance Limited 亚洲商业财务有限公司 Ws3z-U>j  
acceptable form of reciprocity 合理的互惠条件 Ww8U{f  
acceptable rate 适当利率;适当汇率 U1/I( w  
acceptance agreement 承兑协议 p2l@6\m\  
acceptance for honour 参加承兑 Ih5Y7<8b~  
acceptor 承兑人;接受人;受票人 %Bm{ctf#)  
acceptor for honour 参加承兑人 k]:`<`/I_  
accident insurance 意外保险 ".|8(Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 a"xRc  
accident insurance scheme 意外保险计划 3,G|oR{D  
accident year basis 意外年度基准 yw+]S  
accommodation 通融;贷款 7Z:HwZ  
accommodation bill 通融票据;空头票据 ~b#<HG\,,  
accommodation party 汇票代发人 t*Ro2QZ  
account balance 帐户余额;帐户结余 f2gh|p`  
account book 帐簿 rz|Sjtq  
account collected in advance 预收款项 }*9F`=%F  
account current book 往来帐簿 PtUS7[]  
account of after-acquired property 事后取得的财产报告 a'Cny((  
account of defaulter 拖欠帐目 $H3C/|  
account payable 应付帐款 dkEbP*y Xg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 xzY/$?  
account receivable 应收帐款  y_[VhZ%  
account receivable report 应收帐款报表 ={cM6F}a@  
account statement 结单;帐单;会计财务报表 CZ] Dm4  
account title 帐户名称;会计科目 mB0`>?#i  
accountant's report 会计师报告 "Y^Fn,c  
Accountant's Report Rules 会计师报告规则 "dv\ 9O  
accounting and auditing procedure 会计与审计程序;会计与核数程序 MwQtf(_  
Accounting Arrangements 《会计安排》 NMw5ixl  
accounting basis 会计基础 c %Y *XJ'  
accounting by Official Receiver 破产管理署署长呈交的帐目 \M.?*p  
Accounting Circular 《会计通告》 4Yok,<  
accounting class 会计类别 bt1bTo  
accounting date 记帐日期;会计结算日期 -}T7F+  
accounting for money 款项核算 K'8?%&IQ  
Accounting Officer 会计主任 4IW90"uc  
accounting period 会计报告期;会计期 7lF;(l^Z>}  
accounting policy 会计政策;会计方针 Kk=>"?&  
accounting practice 会计惯例 V]Ccj\Oi  
accounting principle 会计准则 w-)JCdS6Tb  
accounting record 会计记录 wsrdBxd5  
accounting report 会计报告 8Wtr,%82  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fl4@5AVY  
Accounting Society of China 中国会计学会 R=Lkf  
accounting statement 会计报表 |QbCFihn  
accounting system 会计制度;会计系统 dMjQV&  
accounting transaction 会计事项;帐务交易 0# 1~'e  
accounting treatment 会计处理 P;y!Y/$C  
accounting year 会计年度 ^=-25%&^  
accretion 增值;添加 lws.;abm%n  
accrual 应计项目;应累算数目 !}P^O(oY  
accrual basis 应计制;权责发生制 [m< jM[w{  
accrual basis accounting 应计制会计;权责发生制会计 [W[awGf  
accrue 应累算;应计 aW|=|K  
accrued benefit 应累算利益 EqD@o  
accrued charges 应计费用 "S{GjOlEDF  
accrued cumulative preference share dividend 应累算的累积优先股股息 8TH;6-RT  
accrued expenses 应累算费用 dQH8s  
accrued interest payable 应付利息;应计未付利息 {7IZN< e  
accrued interest receivable 应收利息;应计未收利息 {be|G^.c  
accrued right 累算权益 A`vRUl,c=  
accruing profit 应累算的利润 TGG=9a]m  
accumulated fiscal reserve 累积财政储备 mg70%=qM0f  
accumulated profit 累积利润;滚存溢利 j4@6`[n:  
accumulated reserve 累积储备 *R4=4e2#S  
accumulation of surplus income 累积收益盈余 .u7grC C  
acquired assets 既得资产 v%`k*n':  
acquisition 收购;购置;取得 E<B/5g!  
acquisition cost 购置成本 m#Z9wf] F  
acquisition expenses 购置费用 (mi=I3A(  
acquisition of 100% interest 收购全部股权 lv.h?"Ml  
acquisition of control 取得控制权 1 5|gG<-  
acquisition of fixed assets 购置固定资产 "3 2Ua3m:G  
acquisition of shell “买壳” KTo}xLT  
acquisition price 收购价 H<^3H  
act of God 天灾 Zg= {  
acting partner 执事合伙人 1$ }Tn  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]x& R=)P  
active partner 积极参与的合伙人 \mb@-kM)  
active trading 交投活跃 ;/23CFYM  
actual circulation 实际流通 j}@LiH'Q  
actual cost 实际成本 qa: muW  
actual expenditure 实际开支;实际支出 |,.1=|&u  
actual income 实际入息;实际收入;实际收益 GmUm?A@B  
actual market 现货市场 kp?_ir  
actual price 现货价;实际价格 o"N\l{#s  
actual profit 实际利润 Ek06=2i  
actual quotation 实盘;实际价位;实际报价 +m}D.u*cp  
actual year basis 按实际年度计算 I)3LJK  
actuals 实货 {RsdI=%  
actuarial investigation 精算调查 rf^IJY[  
actuarial principle 精算原则 's"aPqF?  
actuarial report 精算师报告 0 >(hiT y<  
Actuarial Society of Hong Kong 香港精算学会 W1M Bk[:Q  
actuarial valuation 精算师估值 4ee-tKH  
actuary 精算师 :[_k .1-+  
ad referendum agreement 暂定协议;有待覆核的协定 f0g_Gn $  
ad valorem duty 从价税;按值征税 <[gN4x>'  
ad valorem duty system 从价税制 8&x&Ou$("V  
ad valorem fee 从价费 /^~)iTwH  
ad valorem tariff 从价关税 y(C',Xn  
additional allowance 额外免税额 \dB z-H'@  
additional amount for unexpired risk 未过期风险的额外款额 ij_5=4aZ-  
additional assessable profit 补加应评税利润 !YM:?%B  
additional assessment 补加评税 ~:0U.v_V  
additional commitment 额外承担 *&_(kq z'1  
additional commitment vote 额外承担拨款 |U~\;m@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &u2m6 r>W  
additional dependent parent allowance 供养父母额外免税额 r5lPO*?Df  
additional provision 额外拨款 Fkqw #s(T  
additional stamp duty 附加印花税 Aba%QQQ  
additional tax 补加税罚款;补加税款 yi-)4#YN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 "[_gRe*2  
adjudged bankrupt 被裁定破产 !a%_A^t7  
adjudicated bankrupt 裁定破产人 JsX}PVuL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (c3O> *M  
adjudication of bankruptcy 裁定破产;宣告破产 ,k:>Z&:  
adjudication of insolvency 裁定无力偿还债务 @9]TjZd  
adjusted actual 经调整的实数;调整后的实数 -Y"2c,~pH  
adjusted current assets 经调整的流动资产;调整后的流动资产 gazX2P[D  
adjusted figure 经调整的数字;调整后的数额 _>t6]?*  
adjusted liabilities 经调整的负债;调整后的负债 ob)c0Pz  
adjusted loss 经调整的亏损;调整后的亏损 eY:jVYG(  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 &]KA%Db2  
adjusted profit 经调整的利润;调整后的利润 `- 9p)@'8k  
adjusted surplus 经调整的盈余额;调整后的盈余额 >T14 J'\  
adjusted value 经调整的价值;调整后的价值 y]k{u\2A  
adjustment 调整;修订;理算〔保险〕 ,}^;q58  
adjustment centre 调剂中心 _4lKd`  
adjustment lag 调整过程的时间差距;调整时差 1q*=4O  
adjustment mechanism 调整机制 D|C!KF (  
adjustment of loss 亏损调整 )h%tEY$AJ  
adjustment process 调整过程;调整程序 2-#&ktM%V  
adjustment range 调整幅度 b u/GaE~  
administered exchange rate 受管制汇率 )Ee`11  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,G$<J0R1  
administration expenses 行政费用 k <LFH(  
administration fee 手续费;行政费 7X/B9Hee  
administration in bankruptcy 破产管理 x)kp*^/  
administration order 遗产管理令 YO.+ 06X  
administrator 管理人;遗产管理人 99Nm?$ g  
administrator of the estate 遗产管理人 `q y@Qo  
admission of debt 债项承认书 Q,o"[ &Gp  
admission of proof 接纳债权证明 f Lns^  
advance 放贷款项;垫付款项;预支款项;预付款项 UtB~joaR  
advance account 暂支帐目;预付款帐户 +4]f6Zz({  
advance compensation 预付补偿金 ir;az{T#U  
advance from shareholder 股东垫款 s<LYSrd  
advance pending reimbursement 预支以待日后付还  (=Lx9-u  
advanced economy 先进经济体系 40;4=  
advancement 预付;预付财产 <q4 <3A  
advances warrant 垫款令 EHq?yj;  
advancing 贷出 >\1j`/ :ZI  
adverse balance 逆差 [@$t35t~  
adverse exchange 逆汇 [Al} GM  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ch&2{ ng  
advice for collection 托收通知书 ?ieC>cr  
advice of drawing 提款通知书;汇票通知书 7Rr +Uzb(  
advice of payment 付款通知 ?$H=n{iW  
Advisory Committee [Securities and Futures Commission] S1*xM  
谘询委员会〔证券及期货事务监察委员会〕 @_"Z]Y ,D0  
Advisory Committee on Diversification 经济多元化谘询委员会 FlLk.+!t  
affidavit 誓章;遗产申报誓章 ShU1RQk  
affidavit of no receipt 述明无收款的誓章 =?1B|hdo  
affiliate 联号;联营公司;附属公司 gp]T.ol  
affiliated company 附属公司;联号;联营公司 GaOM|F'>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1n>(CwLG"  
affordability 负担能力 SGLU7*sfd  
African Development Bank [AfDB] 非洲开发银行 3ZL<6`YF  
after-acquired property 事后取得的财产 ^" UZ.@sq'  
after-hours dealing 市后交易 1>_2 =^[  
after-tax profit 税后盈利;税后利润;税后溢利 p y%RR*4#  
agency agreement 代理协议 +nQp_a1{9%  
agency expenses 代理机构的开支 }m.45n/  
agency fee 代理费 bb`8YF+?'  
Agency Law 《代理法》 _h P7hhR  
agent 代理人;承销人 0-I L@Di`F  
agent of company 公司代理人 QWAtF@qTV  
agent's fee 代理人费;经纪费 pn aSOyR  
aggregate 总计;总数;总体数字 K\^S>dV  
aggregate amount 总款额;总额 #HmZe98[%  
aggregate assets and liabilities 总体资产与负债 ee .,D  
aggregate at constant price 按固定价格计算的总体数字 @*5(KIeeC>  
aggregate demand 总需求 t'bhA20Z\  
aggregate gross position 总持仓量 ~>>^7oq  
aggregate limit 总限额 7) Qq  
aggregate of salaries tax 合计薪俸税 Amj'$G|+hj  
aggregate performance 总体表现;总体业绩 / yTPb  
aggregate supply 总体供应  t'e5!Ma  
aggregate surplus 总盈余 DDp\*6y3l  
aggregate total 整体总额 t,308Z  
aggregate value 总值;合计价值 h=MEQ-3jg  
aggregated basis 合计基准 - ~`)V`@  
aggregated net chargeable income 合计应课税入息实额 18G=j@k7  
aggregation 合并计算;合计;总和 RfzYoBN  
aggregation of incomes of husband and wife 夫妇入息合并计算 e4Q2$ Q@b  
aggregation of property 财产的总和 yuq2)  
agio 差价;贴水 )PjU=@$lI  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 nm]m!.$d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Isg\ fSK<j  
《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》  ]YKxJ''u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment gE~LPwM  
《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》 kuW^_BROJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IOOK[g.?h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T8 >aU  
agreement for a settlement 授产协议 rE9Nt9}  
agreement for assignment 转让协议 *w[0uQL5Z  
agreement for sale 售卖协议;买卖协议 NbUbLzE  
agreement for sale and purchase 买卖协议 Eanwk` Rx  
agreement for the payment of interest 支付利息协议 6=g! Hs{  
agreement for the repayment of money 还款协议 V ^hR%*i'  
agreement of reinsurance 再保险协议 i&\ c DQ 3  
Agricultural Bank of China 中国农业银行 ..UA*#%1  
air passenger departure tax 飞机乘客离境税 *apkw5B}C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CK(`]-q>,  
airport tax 机场税 Jqz K5)  
alcohol duty 酒精税 P$*9Z@  
alienation 让与;让渡;转让 |a>,FZv8e  
alimony 生活费;赡养费 jAy 0k  
All Ordinaries Index [AOI] 所有普通股指数 dnCurWjdk  
all risks 全险;综合险 .g!K| c  
All Sales Record for Stock Market 《股票市场成交报告》 ZFRKzPc {V  
Allied Capital Resources Limited 新联财务有限公司 80 ckh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Oz Axnd\.N  
allocation letter 拨款信件 A/88WC$v  
allocation of fund 分配款项;预留款项 g,s^qW0vds  
allocation of profit 利润分配;溢利分配 <j:@ iP  
allocation warrant 拨款令 Z^_gS&nDa~  
allotment 分配;配股 `zsooA Gt  
allotment notice 股份配售通知;配股通知 eR:C?v  
allotment of shares 股份分配 sI6coe5n  
allowable 可获宽免;免税的 y1 a1UiHGP  
allowable business loss 可扣除的营业亏损 k[{ ~ eN:  
allowable expenses 可扣税的支出 {fS~G2@1  
allowance 免税额;津贴;备抵;准备金 |X;|=.  
allowance for debts 债项的免税额 y'm5Z-@o6  
allowance for depreciation by wear and tear 耗损折旧免税额 8\Hz FB  
allowance for funeral expenses 殡殓费的免税额 *g[MGyF "  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %{&,5|8  
allowance for repairs and outgoings 修葺及支出方面的免税额 59BB-R,V  
allowance to debtor 给债务人的津贴 hr3<vWAD  
alteration of capital 资本更改 e@7UL|12  
alternate trustee 候补受托人 du_~P"[  
amalgamation 合并 '+7"dHLC;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ih)4.lLcKn  
ambit of charges 征税范围;收费范围 zV8{|-2]No  
amended valuation 经修订的估值 0HN%3AG]  
American Commodities Exchange 美国商品交易所 %{ory5  
American Express Bank Limited 美国运通银行 #|=Q5"wU  
American Stock Exchange 美国证券交易所 . Ky)Co  
amortization 摊销 L wn  
amount due from banks 存放银行同业的款项 "D'"uMS`H  
amount due from banks abroad 存放海外银行同业的款项 61](a;Di  
amount due from holding companies 控股公司欠款 8yk4#CZ  
amount due from local banks 存放本港银行同业的款项 L5r02VzbD  
amount due to banks 银行同业的存款 XvVi)`8!u  
amount due to banks abroad 海外银行同业的存款 +`uNO<$~f  
amount due to holding companies 控股公司存款 `\J,%J  
amount due to local banks 本港银行同业的存款 P~s u]+  
amount due to outport banks 外埠银行同业的存款 D.gD4g_O/  
amount for note issue 发行纸币的款额 !wTrWD!  
amount of bond 担保契据的款额 zZ;V9KM>v  
amount of consideration 代价款额 2@Oz_?O=  
amount of contribution 供款数额 J;'H],w}f  
amount of indebtedness 负债款额 5}Z>N,4  
amount of principal of the loan 贷款本金额 B_ bZa  
amount of rates chargeable 应征差饷数额 &cwN&XBY  
amount of share capital 股本额 `RXlqj#u  
amount of sums assured 承保款额 k%V YAON  
amount of variation 变动幅度 $ i%#fN  
amount of vote 拨款数额 {@hJPK8  
amount payable 应付款额 RoNE7|gF:  
amount receivable 应收款额 6B+?X5-6DH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nWA>u J5  
analysis 分析 d .%2QkL  
ancillary risk 附属风险 /  QT>"  
annual account 周年帐目;周年帐目报表;年度决算;年结 P=l 7m*m  
annual accounting date 年结日期 *P8CzF^>\&  
annual allowance 每年免税额;年积金;年度津贴;年津 !6,rN_a@Y  
annual balance 年度余额 v[V7$.%5Q  
annual disposable income 每年可动用收入 v2k@yxt(  
annual estimates 周年预算 tXcZl!3x  
annual fee 年费 s"R5'W\U  
annual general meeting 周年大会 3!{Tw6A8(  
annual growth rate 年增率;每年增长率 C-XJe~  
annual long-term supplement 长期个案每年补助金 oRZe?h^r#  
annual pensionable emolument 可供计算退休金的年薪 5+yy:#J]  
annual report 年报 'I$kDM mwh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aJ}hlM>  
annual return 周年报表;周年申报表;每年报税表格 _|T{2LvwT  
Annual Return Rules 《周年报表规则》 2#/23(Wc  
annual review of consumer prices 每年消费物价回顾 *Qyu QF  
annual roll-forward basis 逐年延展方式 &4ndi=.#rg  
annual salary 年薪 b[<L l%K  
annual statement 年度报表;年度决算表 /B)2L]6p  
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 Mfnfp{.)  
annuitant 年金受益人 %+/Dv  
annuity 年金 r+k&W  
annuity contract 年金合约 'x5p ?m  
annuity on human life 人寿年金 *W;;L_V"   
antecedent debt 先前的债项 &j,# 5f(  
ante-dated cheque 倒填日期支票 cg_ " }]Y1  
anticipated expenditure 预期开支 d"L(eI}G  
anticipated net profit 预期纯利 (4?^X  
anticipated revenue 预期收入 =cO5Nt  
anti-inflation measure 反通货膨胀措施 ?d+ri  
anti-inflationary stance 反通货膨胀立场 [5tvdW6Z &  
apparent deficit 表面赤字 A1r%cs  
apparent financial solvency 表面偿债能力 %J Jp/I  
apparent partner 表面合伙人 `vz7 }TY  
application for personal assessment 个人入息课税申请书 g)=$zXWhP  
application of fund 资金应用 uQ|LkL%< ^  
application to release as liquidator and to destruct the books of accounts and documents 4ETHaIiWp  
申请免除清盘人职务及毁灭帐簿与文件 TU': Rt  
appointed actuary 委任精算师 {{?MO{Mh*  
appointed auditor 委任核数师;委任审计师 |=07n K2  
appointed trustee 委任的受托人 bR,Es~n  
appointer 委任人 \iaZV.#f  
apportioned pro rata 按比例分摊  A@9\Qd  
apportionment 分配;分摊 c91^7@Xv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :,fT^izew  
apportionment formula 分摊方程式 Zu2`IzrG#  
apportionment of estate duty 遗产税的分摊 JY@bD:  
appraisal 估价;评估 vG7Mk8mIr  
appreciable growth 可观增长 \Zh&[D!2  
appreciable impact 显着影响 ay|jq "a  
appreciable increase 可观增长 <B>hvuCoH  
appreciation 增值;升值 p3Ozfk  
appreciation against other currencies 相对其他货币升值 -<9Qez)y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {~w(pAx  
appreciation tax 增值税 h(R7y@mp\0  
appropriation 拨款;拨用;拨付 V'tR \b  
appropriation account 拨款帐目 Zb2PFwcy  
Appropriation Bill 拨款法案 Bex;!1  
appropriation-in-aid system 补助拨款办法 $-u c#57  
approved assets 核准资产 RN|Bk  
approved basket stock 认可一篮子证券 |?ZU8I^vW  
approved budget 核准预算 ycSGv4 )  
approved charitable donation 认可慈善捐款 Ijap%l1I  
approved charitable institution 认可慈善机构 fj/L)i  
approved currency 核准货币;认可货币 crOSr/I$  
approved estimates 核准预算 %@)R  
approved estimates of expenditure 核准开支预算 T+aNX/c|>  
approved overseas insurer 核准海外保险人 'CSjj@3X  
approved overseas trust company 核准海外信托公司 _iCrQJ0"T  
approved pooled investment fund 核准汇集投资基金 QmSMDWkh  
approved provident fund scheme 认可公积金计划 egBk7@Ko  
approved provision 核准拨款 zyO=x 4U8  
approved redeemable share 核准可赎回股份 W -HOl!)  
approved regional stock 认可地区性证券 }EYmz/nN  
approved retirement scheme 认可退休金计划 :5$ErI  
approved subordinated loan 核准附属贷款 ID`Ot{ y  
arbitrage 套戥;套汇;套利 lJN#_V0qW  
arbitrageur 套戥者;套汇者 K F_Uu  
arbitrary amount 临时款项 x;`G n_  
arrangement 措施;安排;协定 )+|wrK:*v  
arrears 欠款 M$.bC0}T  
arrears of pay 欠付薪酬 60]VOQku  
arrears of revenue 逾期未收税款;逾期未收的帐项 |&xaV-b9W  
articles of association 组织章程;组织细则;组织章程细则 pUS:HJk|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 SvQ|SKE':  
ascertainment of profit 确定利润 H }]Zp  
"Asia Clear" “亚洲结算系统” VcXr!4 M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "" >Yw/'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,A7:zxnc.V  
Asian Development Fund [ADF] 亚洲发展基金 Pz[UAJ  
Asian dollar bond 亚洲美元债券 bcjh3WP  
Asian dollar market 亚洲美元市场 YFPse.2$a  
Asian dollar rate 亚洲美元利率 pdER#7Tq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Fx}v.A5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i7PS=]TK\  
asked price 沽盘;喊价;索价;卖方报价 'jMs&  
assessable income 应评税入息 -:p VDxO  
assessable loss 应评税亏损 8t=O=l\  
assessable profit 应评税利润  maHz3:  
assessable value 应评税值 `xHpL8i$5  
assessed profit 估定利润 *3E3,c8{A  
assessed value 经评估价值 W1<*9O  
assessment 评税;评定;估价;评税单 |bSAn*6b  
assessment number 评税编号;估价编号 G7|d$!%  
assessment of additional tax 补加税评税 ,/GFD[SQ  
assessment of performance 业绩评估;实绩评价 5Za<]qxr  
Assessor 评税主任 V6](_w!  
asset price bubbles 资产价格泡沫 :RukW.MR  
asset-backed securities 具资产保证的证券 lK7:qo  
assets accretion 资产增值 xzOvc<u  
assets and liabilities 资产与负债 /Dd x[P5p=  
assets betterment statement 资产递增表;资产改进表 {fDRVnI?  
assets lending 实物放款;有抵押贷款 \p( 0H6  
assets of the company passing on the death 死者去世时转移的公司资产 BeQ'\#q,  
assets pledged as security for liabilities 用作负债抵押的资产 Ix,b-C~  
assets portfolio 资产投资组合 N0}[&rE 8  
assets price 资产价格 ;<[!;8  
assets quality 资产质素 1 oKY7i$  
assets realization 资产变现 &&52ji<3  
assets refinancing arrangement 资产再集资安排 h$$JXf  
assets securitization 资产证券化 R[6R)#o  
assets situated outside Hong Kong 在香港以外地方的资产 r}e(MT:R'  
assets stripping 削减资产;拆卖资产 -6uLww=w4  
assets value 资产值 9<y{:{i  
assignee 承让人 l l*g *zt3  
assignment 转让;转让书;转让契 +PWm=;tcC  
assignment of interest 权益转让 :|S[i('  
assignment of letters patent and trade mark 专利证书及商标转让 j DEym&-  
assignment of property 物业转让;物业转让书 ZL0k  
assignment right 转让权 ^_3 $f  
assignor 转让人 i <gt`UCO  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 YU 0pWM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Iurz?dt4w  
associate member 附属会员 BR?DW~7J j  
associated body corporate 相联法人团体 42hG }Gt  
associated company 相联公司;联属公司 f% t N2k  
associated corporation 相联法团 9[*P`*&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3hBYx@jTO  
公认会计师公会〔英国〕 RrrlfFms  
Association of Futures Exchange Brokers 香港期货经纪协会 1I'}Uh*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GHLnwym  
association of underwriters 承保人组织 R+He6c!?9  
assumption of control 接管 5xnEkg4q4  
assurance 担保;保险;转易;转易书 >7X5/z  
assurance of interest 权益的转易 4IB`7QJq  
at 19XX price 按一九XX年价格计算 9 ;vES^  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~2 XGw9`J2  
at a premium 按溢价计算;按升水价格计算 |5FEsts[  
at call 通知付款;按通知 ?P9VdS1-  
at constant market price 按固定市价计算 r/0 #D+A  
at constant price 按固定价格计算 7^Us  
at cost 按成本计算 q[vO mes  
at current market price 按当时市价计算;按现时市价计算 S/y(1.wh  
at current price 按当时价格计算;按现时价格计算 RT'5i$q[  
at factor cost 按要素成本计算;按生产要素成本计算 Zn. S65J*u  
at money-of-the-day price 按付款当日价格计算 E=S_1  
at or better 按指定或较佳价位〔买卖指令〕 #')] ~Xa  
at par 按面值计算;平价 U v>^ Z2  
at sight 见票即付 ! @Vj&>mH$  
at the close 按收市盘 w^HI lA  
at the opening 按开市盘 -:L7iOzgD  
attestation 见证;见证条款 PIFZ '6gn  
at-the-money option 平价期权 R6>*n!*D@  
attorney 受权人;受托代表人 &1=,?s]&  
attornment 新拥有人承认书 Fd80T6[  
attributable profit 可归属利润 `LIlR8&@aX  
attributable share value 可归属股份价值 oz:J.<j24Z  
Auckland Stock Exchange 奥克兰证券交易所 d3?gh[$  
auction 拍卖 :mCGY9d4L  
auctioneer 拍卖商 +|+fDQI  
audit 审计;核数 0L"uU3  
Audit Commission 审计署 yJqDB$0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RiZ}cd  
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〕 Qd% (]L[N.  
audit review 帐目审查 cw~GH  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l,A\]QDvl  
audited account 审计帐目;经审计的帐目 R*LPwJuv  
audited annual account 经审计的周年帐目 d3T7$'l$  
audited balance sheet 经审计的资产负债表 9S'\&mRl  
auditor 核数师;核数主任;审计师 #&S<{75A  
auditor's certificate 核数师证明书;审计师证明书 B}p.fE  
auditor's report 核数师报告;审计师报告 "].TKF#yg  
Aussie bond 澳元债券 5qqU8I  
austerity budget 紧缩预算 "4smW>f:%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 I|>IV  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?&1%&?cg9  
Australian Dollar [AUD] 澳元 rSW{1o'  
Australian Options Market 澳大利亚期权市场 C;70,!3  
Australian Securities Commission 澳洲证券事务监察委员会 V)`Q0}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +&_n[;   
Australian Stock Exchange 澳大利亚证券交易所 _ J"J[$  
Austrian Schilling [ATS] 奥地利先令 biffBC:q  
authentication 认证;鉴证 ahM? ;p  
authority to purchase 委托购买证;委购书 c- @EHv  
authorization 认可;核准;授权;授权书 pAN$c "  
authorization by direction 指示授权 ;yZY2)L   
authorization by instruction 指令授权 Pff-eT+~m  
authorization by warrant 令状授权 .&^M Z8  
authorization of unit trust 单位信托的认可 FuBUg _h  
authorized agent 指定代理人 m]=G73jzO  
authorized capital 法定资本 .:;q8FL/  
authorized clerk 出市员 rHjR 4q  
authorized dealer 认可交易商 n1+J{EPH  
authorized financial institution 认可财务机构 )5;|mV  
authorized fund 认可基金 _J3\e%ys  
authorized fund house 获授权的基金公司;认可基金公司 W`wT0kP?*]  
authorized institution 认可机构 `wLmGv+V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2V+[:>F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 D{[i_K  
authorized insurer 获授权保险人;获认可承保人 Pc~)4>X<  
authorized investment 特准投资项目 ;]/cCi  
authorized person 获授权人 JvW!w)$pY  
authorized representative 获授权代表 ,Qe`(vU*s  
authorized share capital 法定股本  :KRe==/  
automated quotation system 自动报价系统 63i&e/pv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9B3}LVg\  
自动交易系统〔香港期货交易所有限公司〕 .N#grk)C  
automatic adjustment mechanism 自动调整机制 zq#gf  
automatic adjustment system 自动调整系统 ooYs0/,{  
Automatic Clearing House 自动票据交换所 zfml^N  
automatic exchange rates accumulation system 自动化汇率累集系统 gp{P _  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 mA3yM#  
automatic teller machine [ATM] 自动柜员机 hJJo+NNN  
autopay 自动转帐 (jE[W:  
available assets 可用资产 \ $9n `  
available fiscal reserve 现存财政储备 } /Iw]!lK2  
available profit 可用利润 &gm/@_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 1;MUemnx`  
average 平均;平均数;海损 qRZLv7X*j  
average basic salary 平均基本薪金 ,76nDXy`  
average consumer expenditure 平均消费开支;一般消费开支 cC,gd\}M  
average cost 平均成本 yLt?XhRlp  
average cost of land production 增辟土地平均成本 ]b&qC (  
average daily turnover 平均每日成交额 e=Kr>~q=  
average daily wage rate 平均每日工资率 cXOb=  
average expenditure pattern 平均开支模式 )jRaQ~Sm  
average growth rate 平均增长率 q]*:RI?wGT  
average net fixed assets 固定资产平均净值 f6HDfJmE  
average of relatives 相对价格平均数 sE(mK<{pk  
average price 平均价格 =(5}0}j  
average propensity to consume 平均消费倾向;一般消费倾向 QV%eTA  
average propensity to save 平均储蓄倾向;一般储蓄倾向 zhwajc  
average rate 平均率 j7Lw( AJ  
average revenue 平均收入;平均收益 lG X_5R  
average stock 平均库存;平均存货 v[?eL0Z  
average yearly rent 平均年租 *_yp]z"  
avoidance of double taxation 避免双重课税 h"Q&E'0d  
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 noNL.%I  
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