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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: BY!M(X jrZ  
A share A股;甲类股份 z2Kvp"-}  
abatement of tax 减税;减扣免税额 !Ng~;2GoA  
ABN AMRO Bank N.V. 荷兰银行 HYWKx><   
above-the-line expenditure 线上项目支出;经常预算支出  v+qHH8  
above-the-line receipt 线上项目收入;经常预算收入 +?R !  
ABSA Asia Limited 南非联合亚洲有限公司 R4q)FXW29  
absolute change 绝对数值变更 rIo)'L$uU  
absolute expenditure 实际开支 {*Tnl-m~  
absolute guideline figure 绝对准则数字 C|H/x\?zRv  
absolute interest 绝对权益 Mr u  
absolute order of discharge 绝对破产解除令 8>l#F<@5  
absolute profit margin 绝对利润幅度 jO+#$=C  
absolute value 实值;绝对值 wTK>U`o  
absolutely vested interest 绝对既得权益 { ((|IvP`  
absorbed cost 已吸收成本;已分摊成本 v''F\V )  
absorption 吸收;分摊;合并 Kta7xtu  
absorption rate 吸收率;摊配率;分摊率 4M{]YZMw8  
ACB Finance Limited 亚洲商业财务有限公司 6$_//  
acceptable form of reciprocity 合理的互惠条件 @l^BW*BCo  
acceptable rate 适当利率;适当汇率 6O# xV:Uc<  
acceptance agreement 承兑协议 ~ $QNp#dq  
acceptance for honour 参加承兑 HI*j6H?\  
acceptor 承兑人;接受人;受票人 $ ";NS6 1  
acceptor for honour 参加承兑人 G@I/Dy  
accident insurance 意外保险 , \ 6*fXc  
Accident Insurance Association of Hong Kong 香港意外保险公会 KQv97#n1  
accident insurance scheme 意外保险计划 Ub9p&=]h  
accident year basis 意外年度基准 04wO9L;  
accommodation 通融;贷款 BkcA_a:W  
accommodation bill 通融票据;空头票据 HA W57N  
accommodation party 汇票代发人 xXn2M*g  
account balance 帐户余额;帐户结余 P K9BowlW  
account book 帐簿 YKWts y  
account collected in advance 预收款项 <QZ X""  
account current book 往来帐簿 PS3%V_2  
account of after-acquired property 事后取得的财产报告 ?84B0K2N s  
account of defaulter 拖欠帐目 3,4m|Z2)  
account payable 应付帐款 fx `oe  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 t $yt8#Tk  
account receivable 应收帐款 ?PSVVU q,Z  
account receivable report 应收帐款报表 jZLD^@AP  
account statement 结单;帐单;会计财务报表 |(6H)S]$  
account title 帐户名称;会计科目 QH.zsqf(  
accountant's report 会计师报告 u&\QZW?  
Accountant's Report Rules 会计师报告规则 y4Fuh nb>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 g?=|kp  
Accounting Arrangements 《会计安排》 u{dI[?@  
accounting basis 会计基础 Wp0L!X=0  
accounting by Official Receiver 破产管理署署长呈交的帐目 !w #x@6yq  
Accounting Circular 《会计通告》 iZbY@-3fc  
accounting class 会计类别 P]wCC`qi  
accounting date 记帐日期;会计结算日期 "- XJZ;5  
accounting for money 款项核算 NwB;9ZhZ  
Accounting Officer 会计主任 ^ua8Ya  
accounting period 会计报告期;会计期 2\, h "W(  
accounting policy 会计政策;会计方针 p@Ng.HE  
accounting practice 会计惯例 l S m7i  
accounting principle 会计准则 %tC3@S  
accounting record 会计记录 R;2q=%  
accounting report 会计报告 4~YPLu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4(O;lVT}  
Accounting Society of China 中国会计学会 9u2Mra  
accounting statement 会计报表 k5ZkD+0Jo  
accounting system 会计制度;会计系统 `SH#t3 5,  
accounting transaction 会计事项;帐务交易 oM4Q_An  
accounting treatment 会计处理 ~D$?.,=l  
accounting year 会计年度 o6LZ05Z-&  
accretion 增值;添加 8R;A5o,  
accrual 应计项目;应累算数目 E` aAPk_ y  
accrual basis 应计制;权责发生制 e"]*^Q  
accrual basis accounting 应计制会计;权责发生制会计 F^bzE5#  
accrue 应累算;应计 ~+r"% KnG  
accrued benefit 应累算利益 zJ7=r#b  
accrued charges 应计费用 k,UezuV  
accrued cumulative preference share dividend 应累算的累积优先股股息 '4J];Nj0  
accrued expenses 应累算费用 ]pi8%.d  
accrued interest payable 应付利息;应计未付利息 r|W 2I,P  
accrued interest receivable 应收利息;应计未收利息 5o P 3 1  
accrued right 累算权益 :2_8.+:  
accruing profit 应累算的利润 1y)|m63&  
accumulated fiscal reserve 累积财政储备 >nA6w$  
accumulated profit 累积利润;滚存溢利 @+(TM5Ub  
accumulated reserve 累积储备 Dd:;8Xo  
accumulation of surplus income 累积收益盈余 SC 6cFyp2  
acquired assets 既得资产 FsdxLMwk1  
acquisition 收购;购置;取得 \gE6KE<?p  
acquisition cost 购置成本 u(92y]3,  
acquisition expenses 购置费用 `+>'18F  
acquisition of 100% interest 收购全部股权 S_EN,2'e  
acquisition of control 取得控制权 L@t}UC  
acquisition of fixed assets 购置固定资产 n fU\l<  
acquisition of shell “买壳” B}y`E <  
acquisition price 收购价 !J@!P?0. C  
act of God 天灾 ?!$uMKyt  
acting partner 执事合伙人 =|_{J"sv  
active market 买卖活跃的市场;交投畅旺的市场;旺市 *#n?6KqZ  
active partner 积极参与的合伙人 8H})Dq%d7  
active trading 交投活跃 (" ,(@nS  
actual circulation 实际流通 D3BNA]P\2@  
actual cost 实际成本 RV2s@<0p  
actual expenditure 实际开支;实际支出 vUa&9Y  
actual income 实际入息;实际收入;实际收益 5`?'}_[Yj  
actual market 现货市场 MsL*\)*s  
actual price 现货价;实际价格 aOr'OeG(=e  
actual profit 实际利润 F7r!zKXZ  
actual quotation 实盘;实际价位;实际报价 I8RPW:B;B  
actual year basis 按实际年度计算 .2V`sg.!  
actuals 实货 !qjIhZi  
actuarial investigation 精算调查 as%ab[ fX  
actuarial principle 精算原则 E"|LA[o  
actuarial report 精算师报告 kUp[b~  
Actuarial Society of Hong Kong 香港精算学会 .7"]/9oB  
actuarial valuation 精算师估值 |z`kFil%  
actuary 精算师 Eoo[)V#x{  
ad referendum agreement 暂定协议;有待覆核的协定 v|r=}`k=  
ad valorem duty 从价税;按值征税 vg6 ' ^5S7  
ad valorem duty system 从价税制 jZX2)#a!  
ad valorem fee 从价费 @TTB$  
ad valorem tariff 从价关税 D0f.XWd  
additional allowance 额外免税额 NWt`X!  
additional amount for unexpired risk 未过期风险的额外款额 H]XY  
additional assessable profit 补加应评税利润 ~)kOO oH  
additional assessment 补加评税 bQ3EBJT{P  
additional commitment 额外承担 b?~%u+'3  
additional commitment vote 额外承担拨款 O DLRzk(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bZB7t`C5  
additional dependent parent allowance 供养父母额外免税额 0 kM4\E n  
additional provision 额外拨款 9O.okU  
additional stamp duty 附加印花税 XYM 5'  
additional tax 补加税罚款;补加税款 S1B^FLe7X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x=%p~$C  
adjudged bankrupt 被裁定破产 e/p2| 4;  
adjudicated bankrupt 裁定破产人 I!L`W _  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _+vE(:T  
adjudication of bankruptcy 裁定破产;宣告破产 T|{1,wP  
adjudication of insolvency 裁定无力偿还债务 A=z+@b6  
adjusted actual 经调整的实数;调整后的实数 Tf bB1  
adjusted current assets 经调整的流动资产;调整后的流动资产 ("7rjQjRz  
adjusted figure 经调整的数字;调整后的数额 kX2bU$1Q,i  
adjusted liabilities 经调整的负债;调整后的负债 i#lnSJ08  
adjusted loss 经调整的亏损;调整后的亏损 ~_ 8X%ut y  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ])sIQ{P  
adjusted profit 经调整的利润;调整后的利润 C" W,  
adjusted surplus 经调整的盈余额;调整后的盈余额 b,8\i|*!f  
adjusted value 经调整的价值;调整后的价值 `=zlS"dQ  
adjustment 调整;修订;理算〔保险〕 gC+PpY#2h  
adjustment centre 调剂中心 ?Bdhn{_  
adjustment lag 调整过程的时间差距;调整时差 !FqJP OGm  
adjustment mechanism 调整机制 b85r=tm   
adjustment of loss 亏损调整 zB?} {@  
adjustment process 调整过程;调整程序 p:GB"e9>H  
adjustment range 调整幅度 LL}|# %4d  
administered exchange rate 受管制汇率 r}1.=a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j<HBzqP%6  
administration expenses 行政费用 oVK3=m@ {  
administration fee 手续费;行政费 S{qc1qj  
administration in bankruptcy 破产管理 1j9R^  
administration order 遗产管理令 t Lz,t&h  
administrator 管理人;遗产管理人 i Sm .E  
administrator of the estate 遗产管理人 ID#p5`3n  
admission of debt 债项承认书 m!qbQMXn  
admission of proof 接纳债权证明 (2oP=9m  
advance 放贷款项;垫付款项;预支款项;预付款项 Ju"* ;/  
advance account 暂支帐目;预付款帐户 %l#i9$s  
advance compensation 预付补偿金 T;f`ND2fY  
advance from shareholder 股东垫款 94>EA/+Ek  
advance pending reimbursement 预支以待日后付还 DaN=NURDV  
advanced economy 先进经济体系 4DYa~ =w  
advancement 预付;预付财产 KXQ &u{[<  
advances warrant 垫款令 7j ]d{lD  
advancing 贷出 +4N7 _Y  
adverse balance 逆差 t 8}R?%u  
adverse exchange 逆汇 r\+0J`  
advertisement addressed to shareholders 在报章刊登的致股东通告 6dCS Gb  
advice for collection 托收通知书 k`5jy~;  
advice of drawing 提款通知书;汇票通知书 "x+o(jOy  
advice of payment 付款通知 1^x "P#u  
Advisory Committee [Securities and Futures Commission] -/y]'_a  
谘询委员会〔证券及期货事务监察委员会〕 v `a:Lj  
Advisory Committee on Diversification 经济多元化谘询委员会 X#|B*t34  
affidavit 誓章;遗产申报誓章 8R) 0|v&;  
affidavit of no receipt 述明无收款的誓章 |[RoR  
affiliate 联号;联营公司;附属公司 YPV@/n[N  
affiliated company 附属公司;联号;联营公司 Vw^2TRU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T ke3X\|  
affordability 负担能力 _{]\} =@  
African Development Bank [AfDB] 非洲开发银行 /f5*KRM  
after-acquired property 事后取得的财产 C V{kP8#  
after-hours dealing 市后交易 -&Cb^$.-x  
after-tax profit 税后盈利;税后利润;税后溢利 ] WsQ=  
agency agreement 代理协议 ]~Su  
agency expenses 代理机构的开支 Aa.eu=@I  
agency fee 代理费 d'oh-dj %^  
Agency Law 《代理法》 p-6Y5$Y  
agent 代理人;承销人 \-]zXKl2k  
agent of company 公司代理人 d3m!34ml  
agent's fee 代理人费;经纪费 '@ $L}C#OI  
aggregate 总计;总数;总体数字 o*[n[\cR  
aggregate amount 总款额;总额 :"vW;$1 }  
aggregate assets and liabilities 总体资产与负债 Cggu#//Z}Q  
aggregate at constant price 按固定价格计算的总体数字 a'[Ah2}3r<  
aggregate demand 总需求 vDeb?n  
aggregate gross position 总持仓量 n0ZrgTVJ  
aggregate limit 总限额 H8'q Y  
aggregate of salaries tax 合计薪俸税 rwJCVkF  
aggregate performance 总体表现;总体业绩 lR[]A  
aggregate supply 总体供应 YR 5C`o  
aggregate surplus 总盈余 P1r)n{;  
aggregate total 整体总额 6D=9J%;  
aggregate value 总值;合计价值 u%o]r9xl'  
aggregated basis 合计基准 d;4LHQ0yU  
aggregated net chargeable income 合计应课税入息实额 3>~W_c9@  
aggregation 合并计算;合计;总和 Y#/mE!&  
aggregation of incomes of husband and wife 夫妇入息合并计算 TbUouoc  
aggregation of property 财产的总和 Qb.Ve7c  
agio 差价;贴水 H n^)Xw  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 *&=sL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u . xUM  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 k Y}r^NaQA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [1LlzCAFBw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 q)m0n237P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kK,Ne%}a2K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V!{}%;f  
agreement for a settlement 授产协议 fj7\MTy  
agreement for assignment 转让协议 vhEqHjR:  
agreement for sale 售卖协议;买卖协议 2`Ojw_$W7  
agreement for sale and purchase 买卖协议 ^n@dC?  
agreement for the payment of interest 支付利息协议 5~pQ$-  
agreement for the repayment of money 还款协议 8p;|&7  
agreement of reinsurance 再保险协议 SJ4+s4!l <  
Agricultural Bank of China 中国农业银行 3tt3:`g  
air passenger departure tax 飞机乘客离境税 f"{|c@%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 KBe\)Vs  
airport tax 机场税 c*k%r2'  
alcohol duty 酒精税 ]T?Py)  
alienation 让与;让渡;转让 (}#8$ )  
alimony 生活费;赡养费 S`\03(zDA  
All Ordinaries Index [AOI] 所有普通股指数 I1a>w=x!+  
all risks 全险;综合险 XK";-7TZt  
All Sales Record for Stock Market 《股票市场成交报告》 InAx;2'A:  
Allied Capital Resources Limited 新联财务有限公司 dr[sSBTY"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?xRx|_}e  
allocation letter 拨款信件 wm'a)B?  
allocation of fund 分配款项;预留款项 m\0Xh*  
allocation of profit 利润分配;溢利分配 tbH` VD"u  
allocation warrant 拨款令 3w>S?"W#  
allotment 分配;配股 kL7n`o  
allotment notice 股份配售通知;配股通知 #Ns]l<  
allotment of shares 股份分配 v7h!'U[/  
allowable 可获宽免;免税的 =hP7 Hea(N  
allowable business loss 可扣除的营业亏损 C'wRF90  
allowable expenses 可扣税的支出 Sb/`a~q ^  
allowance 免税额;津贴;备抵;准备金 xa=Lu?t%<  
allowance for debts 债项的免税额 a7? )x])e  
allowance for depreciation by wear and tear 耗损折旧免税额 @{X<|,W9w  
allowance for funeral expenses 殡殓费的免税额 J [k,S(Y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 G0izZWc  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?_@_NV MY  
allowance to debtor 给债务人的津贴 BM vGw  
alteration of capital 资本更改 z>6hK:27  
alternate trustee 候补受托人 <27:O,I  
amalgamation 合并 .:b&$~<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  Fhk 8  
ambit of charges 征税范围;收费范围 \U?$ r[P  
amended valuation 经修订的估值 O 7Z?y*  
American Commodities Exchange 美国商品交易所 Nueb xd  
American Express Bank Limited 美国运通银行 UG!528;7  
American Stock Exchange 美国证券交易所 zUIh^hbFf  
amortization 摊销 [Zpx :r}  
amount due from banks 存放银行同业的款项 ~0 PR>QJ  
amount due from banks abroad 存放海外银行同业的款项 4ZX6=-u^  
amount due from holding companies 控股公司欠款 &>xd6-  
amount due from local banks 存放本港银行同业的款项 (v)/h>vS  
amount due to banks 银行同业的存款 DD?zbN0X  
amount due to banks abroad 海外银行同业的存款 }g9g]\.!a  
amount due to holding companies 控股公司存款 }3TTtd7  
amount due to local banks 本港银行同业的存款 $!ATj`}kb  
amount due to outport banks 外埠银行同业的存款 (*K=&e0O  
amount for note issue 发行纸币的款额 +NT8dd  
amount of bond 担保契据的款额 O6[ 4=4L  
amount of consideration 代价款额 _1hiNh$  
amount of contribution 供款数额 L%CBz]`  
amount of indebtedness 负债款额 j1141md 5  
amount of principal of the loan 贷款本金额 :f/T $fa*  
amount of rates chargeable 应征差饷数额 JG:li} N  
amount of share capital 股本额 0^-1/Ec  
amount of sums assured 承保款额 <y4WG  
amount of variation 变动幅度 o?O> pK  
amount of vote 拨款数额 #3_t}<fX  
amount payable 应付款额 !P"@oJ/Yy_  
amount receivable 应收款额 r-s9]0"7~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [gybdI5wur  
analysis 分析 (Ev=kO  
ancillary risk 附属风险 z*w.A=r  
annual account 周年帐目;周年帐目报表;年度决算;年结 _X6@.sM/2  
annual accounting date 年结日期 TS Ev^u)3  
annual allowance 每年免税额;年积金;年度津贴;年津 >* )fmfY  
annual balance 年度余额 fN!lXPgM  
annual disposable income 每年可动用收入 ZYexW=@  
annual estimates 周年预算 .*k$abb  
annual fee 年费 ~x-v%x6  
annual general meeting 周年大会 *De}3-e1b  
annual growth rate 年增率;每年增长率 5{Oq* |  
annual long-term supplement 长期个案每年补助金 K-2oSS56  
annual pensionable emolument 可供计算退休金的年薪 DfsPg':z  
annual report 年报 QSNPraT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NRI @M5  
annual return 周年报表;周年申报表;每年报税表格 QE Q/  
Annual Return Rules 《周年报表规则》 )L0NX^jW;  
annual review of consumer prices 每年消费物价回顾 J P1XH k  
annual roll-forward basis 逐年延展方式 7KlS9x2  
annual salary 年薪 9{cpxJ  
annual statement 年度报表;年度决算表 gy*c$[NS$  
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 %jErLg  
annuitant 年金受益人 ]=Dzr<*v  
annuity 年金 4/?@ %  
annuity contract 年金合约 ec sQshR  
annuity on human life 人寿年金 Re<@ .d  
antecedent debt 先前的债项 Klj -dz  
ante-dated cheque 倒填日期支票 uf/4vz,  
anticipated expenditure 预期开支 2CY4nS KW  
anticipated net profit 预期纯利 &~K4I  
anticipated revenue 预期收入 #7r13$>!  
anti-inflation measure 反通货膨胀措施 ]5',`~jkF  
anti-inflationary stance 反通货膨胀立场 _g2"D[I%  
apparent deficit 表面赤字  X? l5}  
apparent financial solvency 表面偿债能力 /_D_W,#P  
apparent partner 表面合伙人 3Ow bU  
application for personal assessment 个人入息课税申请书 1$#1  
application of fund 资金应用 8n"L4jb(:  
application to release as liquidator and to destruct the books of accounts and documents {bP )Fon  
申请免除清盘人职务及毁灭帐簿与文件 53<.Knw5a  
appointed actuary 委任精算师 p&$O}AX|  
appointed auditor 委任核数师;委任审计师 /_[?i"GW  
appointed trustee 委任的受托人 Z4s+8cTHn  
appointer 委任人 WXs?2S*  
apportioned pro rata 按比例分摊 R^?9 V=Y<T  
apportionment 分配;分摊 hCPyCq]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HPc~wX  
apportionment formula 分摊方程式 yBl9a-2A  
apportionment of estate duty 遗产税的分摊 )_a;xB` S(  
appraisal 估价;评估 k~XDwmt;  
appreciable growth 可观增长 ''?iJFR  
appreciable impact 显着影响 !I jU*c@  
appreciable increase 可观增长 Qv}TUX4  
appreciation 增值;升值 x+8%4]u`  
appreciation against other currencies 相对其他货币升值 p~3 (nk<+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C7=N`s}  
appreciation tax 增值税 `Fx+HIng,  
appropriation 拨款;拨用;拨付 H#/Hs#  
appropriation account 拨款帐目 +:kMYL3  
Appropriation Bill 拨款法案 qx1+'  
appropriation-in-aid system 补助拨款办法 ^e{]WH?  
approved assets 核准资产 N#p%^GH  
approved basket stock 认可一篮子证券 CxD=8X9m  
approved budget 核准预算 ^u:bgwP  
approved charitable donation 认可慈善捐款 ZKTY1JW_  
approved charitable institution 认可慈善机构 8.zYa(< 2  
approved currency 核准货币;认可货币 U62Z ?nge%  
approved estimates 核准预算 {HtW`r1)Tt  
approved estimates of expenditure 核准开支预算 dlRTxb^Y>u  
approved overseas insurer 核准海外保险人 .x'?&7#(  
approved overseas trust company 核准海外信托公司 -A^o5s  
approved pooled investment fund 核准汇集投资基金 jRN>^Ur;g  
approved provident fund scheme 认可公积金计划 !B v.@~  
approved provision 核准拨款 +yI2G! $T9  
approved redeemable share 核准可赎回股份 @+7CfvM  
approved regional stock 认可地区性证券 q|sT4} =  
approved retirement scheme 认可退休金计划 JLak>MS  
approved subordinated loan 核准附属贷款 iyv5\  
arbitrage 套戥;套汇;套利 KP)t,\@f!  
arbitrageur 套戥者;套汇者 7nPjeh  
arbitrary amount 临时款项 `Jj q5:\&  
arrangement 措施;安排;协定 ,*.qa0E#W  
arrears 欠款 &,tj.?NCn  
arrears of pay 欠付薪酬 DEW;0ic  
arrears of revenue 逾期未收税款;逾期未收的帐项 3Dx@rW\  
articles of association 组织章程;组织细则;组织章程细则 4YgO1}%G  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &EhOSu  
ascertainment of profit 确定利润 u&Yd+');  
"Asia Clear" “亚洲结算系统” /V }Z,'+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FA{'Ki`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 meYGIP:n  
Asian Development Fund [ADF] 亚洲发展基金 v, !`A!{D  
Asian dollar bond 亚洲美元债券 *G8Z[ht%r  
Asian dollar market 亚洲美元市场 R0urt  
Asian dollar rate 亚洲美元利率 Py\/p Fvg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =9;b|Y"aQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >VppM  `  
asked price 沽盘;喊价;索价;卖方报价 +E']&v$  
assessable income 应评税入息 E(_lm&,4+  
assessable loss 应评税亏损 B9wQ;[gQB  
assessable profit 应评税利润 T>|Y_3YO_a  
assessable value 应评税值 D67z6jep(  
assessed profit 估定利润 Md&K#)9,(  
assessed value 经评估价值 Dxe]LES\]  
assessment 评税;评定;估价;评税单 |$C fm}  
assessment number 评税编号;估价编号 1}~ZsrF  
assessment of additional tax 补加税评税 oDWNOw  
assessment of performance 业绩评估;实绩评价 3X#Cep20a  
Assessor 评税主任 >FS}{O2c  
asset price bubbles 资产价格泡沫 Rh%A^j@  
asset-backed securities 具资产保证的证券 BP@V:z  
assets accretion 资产增值 0jt@|3  
assets and liabilities 资产与负债 dKY#Tl]  
assets betterment statement 资产递增表;资产改进表 ?e\u_3- 9  
assets lending 实物放款;有抵押贷款 PPde!}T$  
assets of the company passing on the death 死者去世时转移的公司资产 p]qz+Z/  
assets pledged as security for liabilities 用作负债抵押的资产 !ScEA=  
assets portfolio 资产投资组合 p }e| E!  
assets price 资产价格 1'H!S%fS  
assets quality 资产质素 QT=i>X  
assets realization 资产变现 G!Yt.M 0  
assets refinancing arrangement 资产再集资安排 M5 P3;  
assets securitization 资产证券化 o$#q/L  
assets situated outside Hong Kong 在香港以外地方的资产 t$b5,"G1  
assets stripping 削减资产;拆卖资产 <Y"HC a{  
assets value 资产值 U, 8mYv2|  
assignee 承让人 BKV:U\QZ  
assignment 转让;转让书;转让契 a1EQ.u  
assignment of interest 权益转让 8Vy/n^3)  
assignment of letters patent and trade mark 专利证书及商标转让 "5v^6R9e  
assignment of property 物业转让;物业转让书 J&bMox  
assignment right 转让权 F_&H*kL L3  
assignor 转让人 )d>Dcne  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,ZVhL* "  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  & [ ,*  
associate member 附属会员 dM-~Qo  
associated body corporate 相联法人团体 !DD4Bqez  
associated company 相联公司;联属公司 lQv (5hIm  
associated corporation 相联法团 [<sN "  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fNV-_^,R9  
公认会计师公会〔英国〕 *;l[|  
Association of Futures Exchange Brokers 香港期货经纪协会 7=s7dYlu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -"I9`  
association of underwriters 承保人组织 3_>=Cv}  
assumption of control 接管 CSH*^nk':O  
assurance 担保;保险;转易;转易书 DT_%Rz~<  
assurance of interest 权益的转易 @+a}O  
at 19XX price 按一九XX年价格计算 -;Te+E_  
at a discount 按赔价计算;按贴水价格计算;打折扣 )x35  
at a premium 按溢价计算;按升水价格计算 u $B24Cy.  
at call 通知付款;按通知 :m36{#  
at constant market price 按固定市价计算 qC3PKlhv6  
at constant price 按固定价格计算 1k`gr&S  
at cost 按成本计算 1Beh&pl^  
at current market price 按当时市价计算;按现时市价计算 53?Ati\Y)  
at current price 按当时价格计算;按现时价格计算 mC3:P5/c  
at factor cost 按要素成本计算;按生产要素成本计算 z /nW; ow  
at money-of-the-day price 按付款当日价格计算 gGx<k3W^  
at or better 按指定或较佳价位〔买卖指令〕 ND/oKM+?  
at par 按面值计算;平价 ""m/?TZq'  
at sight 见票即付 $~\Tl:!#?  
at the close 按收市盘 7X>*B~(R  
at the opening 按开市盘 DcG=u24Xy!  
attestation 见证;见证条款 cC]]H&'Hg+  
at-the-money option 平价期权 i(*fv(z  
attorney 受权人;受托代表人 9Q1w$t~Y  
attornment 新拥有人承认书 N,.awA{  
attributable profit 可归属利润 EKS?3z%!  
attributable share value 可归属股份价值 -J0OtrZ  
Auckland Stock Exchange 奥克兰证券交易所 B5+$ VQ  
auction 拍卖 >qUD_U3A  
auctioneer 拍卖商 /B|"<`-H  
audit 审计;核数 CAmIwAx6;  
Audit Commission 审计署 {1+meE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ":qS9vW  
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〕 MHGaf`7ro  
audit review 帐目审查 m-#]v}0A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5bd4]1 gj  
audited account 审计帐目;经审计的帐目 VV sE]7P ]  
audited annual account 经审计的周年帐目 Lhrlz,1  
audited balance sheet 经审计的资产负债表 q29d=  
auditor 核数师;核数主任;审计师 J4s`U/F  
auditor's certificate 核数师证明书;审计师证明书 (j(9'DjP  
auditor's report 核数师报告;审计师报告 1~j,A[&|<  
Aussie bond 澳元债券 U ,!S1EiBs  
austerity budget 紧缩预算 DiZ;FHnaG?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @!|h!p;  
Australia All Ordinaries Index 澳洲所有普通股票指数 J% ZM V  
Australian Dollar [AUD] 澳元 F5OQM?J  
Australian Options Market 澳大利亚期权市场 0_,un^  
Australian Securities Commission 澳洲证券事务监察委员会 d[*NDMO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :&LV^ A  
Australian Stock Exchange 澳大利亚证券交易所 rbs&A{i  
Austrian Schilling [ATS] 奥地利先令 uo*lW2&U  
authentication 认证;鉴证 ~f( #S*Ic  
authority to purchase 委托购买证;委购书 s>[Oe|`  
authorization 认可;核准;授权;授权书 =h|7bYLy  
authorization by direction 指示授权 g|h;*  
authorization by instruction 指令授权 Z_7TD)  
authorization by warrant 令状授权 $"k1^&&E  
authorization of unit trust 单位信托的认可 %NfH`%`  
authorized agent 指定代理人 02)Ybp6y  
authorized capital 法定资本 /iJsa&W}  
authorized clerk 出市员 j^eM i  
authorized dealer 认可交易商 kBY#= e).  
authorized financial institution 认可财务机构 |tz{Es<`B  
authorized fund 认可基金 _X@ Q`d  
authorized fund house 获授权的基金公司;认可基金公司 vE)d0l"  
authorized institution 认可机构 P7REE_<1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BqdGU-Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 db}lN  
authorized insurer 获授权保险人;获认可承保人 7HL23Vr k  
authorized investment 特准投资项目 LX #.  
authorized person 获授权人 *Wcq'S  
authorized representative 获授权代表 aC<fzUD;  
authorized share capital 法定股本 jpOcug`f  
automated quotation system 自动报价系统 F=f9##Y?7M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )i\foSbB`V  
自动交易系统〔香港期货交易所有限公司〕 SRU#Y8Xv|  
automatic adjustment mechanism 自动调整机制 1v<uA9A%[  
automatic adjustment system 自动调整系统 W .Al\!Gi  
Automatic Clearing House 自动票据交换所 J7~Kjl  
automatic exchange rates accumulation system 自动化汇率累集系统 gKgdu($NJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R;uP^  
automatic teller machine [ATM] 自动柜员机 *OHjw;xm+  
autopay 自动转帐 &(jt|?{  
available assets 可用资产 zy~*~;6tW  
available fiscal reserve 现存财政储备 ^K 9jJS9K  
available profit 可用利润 ha9 d z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  (C%qA<6  
average 平均;平均数;海损 t+jdV  
average basic salary 平均基本薪金 NH1ak(zHW  
average consumer expenditure 平均消费开支;一般消费开支 y5Fgf3P@ju  
average cost 平均成本 IVeA[qA0  
average cost of land production 增辟土地平均成本 .Np!Qp1*  
average daily turnover 平均每日成交额 .TNJuuO  
average daily wage rate 平均每日工资率 Zc*#LsQh.`  
average expenditure pattern 平均开支模式 pBn;:  
average growth rate 平均增长率 P(3$XMx  
average net fixed assets 固定资产平均净值 :K(+ KN(  
average of relatives 相对价格平均数 RER93:(  
average price 平均价格 k9c`[M  
average propensity to consume 平均消费倾向;一般消费倾向 Z'm( M[2K  
average propensity to save 平均储蓄倾向;一般储蓄倾向 D2io3Lo$ov  
average rate 平均率 }/g1  
average revenue 平均收入;平均收益 G {a;s-OA3  
average stock 平均库存;平均存货 5 RYrAzQo  
average yearly rent 平均年租 1-R4A7+3  
avoidance of double taxation 避免双重课税 RhE|0N=  
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 -NDB.~E^DJ  
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