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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: %WKBd \O  
A share A股;甲类股份 v&(=^A\eN  
abatement of tax 减税;减扣免税额 pZK 1G  
ABN AMRO Bank N.V. 荷兰银行 I^( pZ9  
above-the-line expenditure 线上项目支出;经常预算支出 x:4R?!M.  
above-the-line receipt 线上项目收入;经常预算收入 7]{t^*  
ABSA Asia Limited 南非联合亚洲有限公司 k H<C9z2=  
absolute change 绝对数值变更 9_d# F'#F  
absolute expenditure 实际开支 U,p'<rmS  
absolute guideline figure 绝对准则数字 [0105l5  
absolute interest 绝对权益 ~4Gc~"  
absolute order of discharge 绝对破产解除令 :!Dm,PP%  
absolute profit margin 绝对利润幅度 :*h1ik4t  
absolute value 实值;绝对值 t2vm&jk  
absolutely vested interest 绝对既得权益 KAD2_@l  
absorbed cost 已吸收成本;已分摊成本 h,B4Tg'  
absorption 吸收;分摊;合并 AG}j'   
absorption rate 吸收率;摊配率;分摊率 BfCM\ij  
ACB Finance Limited 亚洲商业财务有限公司 ` L 1+j  
acceptable form of reciprocity 合理的互惠条件 N8df1>mW  
acceptable rate 适当利率;适当汇率 aNY-F)XWa  
acceptance agreement 承兑协议 ykJ+LS{+  
acceptance for honour 参加承兑 JNXzZ4U  
acceptor 承兑人;接受人;受票人 %7 yQ0'P  
acceptor for honour 参加承兑人 ,u^{zYoW  
accident insurance 意外保险 rv(N0p/  
Accident Insurance Association of Hong Kong 香港意外保险公会 9B;WjXSe  
accident insurance scheme 意外保险计划 jIr\.i  
accident year basis 意外年度基准 Q0Do B  
accommodation 通融;贷款 ^`i z%^  
accommodation bill 通融票据;空头票据 N?-ZvE\C  
accommodation party 汇票代发人 1kpw*$P0  
account balance 帐户余额;帐户结余 y\uBVa<B  
account book 帐簿 P*?|E@;s`  
account collected in advance 预收款项 ~Gmt,l! b  
account current book 往来帐簿 82ixv<B  
account of after-acquired property 事后取得的财产报告 o6;  
account of defaulter 拖欠帐目 ) 9 2(C  
account payable 应付帐款 4H,c;g=!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 p`A2^FS)  
account receivable 应收帐款 QD{1?aY  
account receivable report 应收帐款报表 VpY D/Oj4;  
account statement 结单;帐单;会计财务报表 r5UV BV8T  
account title 帐户名称;会计科目 OomC%9/=,  
accountant's report 会计师报告 l,]%D  
Accountant's Report Rules 会计师报告规则 4Eu'_>"a  
accounting and auditing procedure 会计与审计程序;会计与核数程序 D&"lu*"tg  
Accounting Arrangements 《会计安排》 d>mZY66P  
accounting basis 会计基础 o+x! (  
accounting by Official Receiver 破产管理署署长呈交的帐目 %X.g+uu  
Accounting Circular 《会计通告》 F)X`CG ;t  
accounting class 会计类别 k7rg:P  
accounting date 记帐日期;会计结算日期 g.di3GGi  
accounting for money 款项核算 G1e_pszD{o  
Accounting Officer 会计主任 wMN{9Ce3j  
accounting period 会计报告期;会计期 &v*4AZ['  
accounting policy 会计政策;会计方针 w9<'0wcs  
accounting practice 会计惯例 J^7M0A4K  
accounting principle 会计准则 0M&n3s{5I  
accounting record 会计记录 1hCU"|VH:  
accounting report 会计报告 0iZeU:FE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,G46i)E\  
Accounting Society of China 中国会计学会 UP)< (3YA  
accounting statement 会计报表 ebJTrh<{  
accounting system 会计制度;会计系统 'Ca;gi !U  
accounting transaction 会计事项;帐务交易 ;b=diZE  
accounting treatment 会计处理 R= mT J'y  
accounting year 会计年度 @$^4Av-  
accretion 增值;添加 $.$nv~f  
accrual 应计项目;应累算数目 5EVypw?]x  
accrual basis 应计制;权责发生制 GVlT+Rs7  
accrual basis accounting 应计制会计;权责发生制会计 :Ch XzZ  
accrue 应累算;应计 a}f /<-L  
accrued benefit 应累算利益 7?uDh'utt  
accrued charges 应计费用 +x`pWH]2  
accrued cumulative preference share dividend 应累算的累积优先股股息 =oh%-Sh:  
accrued expenses 应累算费用 XKZsX1=@R  
accrued interest payable 应付利息;应计未付利息 ,q#SAZ/N  
accrued interest receivable 应收利息;应计未收利息 s#aj5_G  
accrued right 累算权益 ~' 955fK>  
accruing profit 应累算的利润 BQ u8$W  
accumulated fiscal reserve 累积财政储备 Gvdok<o  
accumulated profit 累积利润;滚存溢利 /D;ugc*3  
accumulated reserve 累积储备 :vEfJSA 1<  
accumulation of surplus income 累积收益盈余 1 ; <Vr<.  
acquired assets 既得资产 x+za6e_k"  
acquisition 收购;购置;取得 Rrry;Hr  
acquisition cost 购置成本 :w5g!G?z  
acquisition expenses 购置费用 ^?(#%~NS  
acquisition of 100% interest 收购全部股权 }za pN v  
acquisition of control 取得控制权 Y7g%nz[[  
acquisition of fixed assets 购置固定资产 ,4'y(X<R  
acquisition of shell “买壳” F5YoEWS  
acquisition price 收购价 ;T0X7MNx  
act of God 天灾 C@:X9NU  
acting partner 执事合伙人 FGP^rTP)e  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /ivVqOo  
active partner 积极参与的合伙人 Yl'8" \HF  
active trading 交投活跃 T6\]*mlr  
actual circulation 实际流通 Pf%I6bVN9  
actual cost 实际成本 Zazs".  
actual expenditure 实际开支;实际支出 ^ swj!da  
actual income 实际入息;实际收入;实际收益 h x5M)8#+  
actual market 现货市场 \}.bTca  
actual price 现货价;实际价格 W$,/hB& z  
actual profit 实际利润 %>9L}OAm  
actual quotation 实盘;实际价位;实际报价 bfncO[Q,?  
actual year basis 按实际年度计算 `S-l.zSZ4B  
actuals 实货 hg0{x/Dgny  
actuarial investigation 精算调查 x`C"Z7t  
actuarial principle 精算原则 _6h.<BR  
actuarial report 精算师报告 Hik=(pTu>  
Actuarial Society of Hong Kong 香港精算学会 ]R}(CaT1  
actuarial valuation 精算师估值 yl@Nyu  
actuary 精算师 %B#T"=Cx  
ad referendum agreement 暂定协议;有待覆核的协定 Cc{{9Ud  
ad valorem duty 从价税;按值征税 HbB8A#u  
ad valorem duty system 从价税制 ]u-bJ  
ad valorem fee 从价费 2p;I<C:Eo  
ad valorem tariff 从价关税 H? z~V-8  
additional allowance 额外免税额 2BF455e   
additional amount for unexpired risk 未过期风险的额外款额 O>nMeU  
additional assessable profit 补加应评税利润  *BM#fe  
additional assessment 补加评税 L;M@]  
additional commitment 额外承担 s1::\&`za  
additional commitment vote 额外承担拨款 :tnW ivrwR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k\SqDmv  
additional dependent parent allowance 供养父母额外免税额 UNiK6h_%  
additional provision 额外拨款 S!$S'{f<  
additional stamp duty 附加印花税 y5aPs z  
additional tax 补加税罚款;补加税款 pT~3< ,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H}G 9gi  
adjudged bankrupt 被裁定破产 5HHf3E [  
adjudicated bankrupt 裁定破产人 (=WYi~2v  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3ww\Z8UeK  
adjudication of bankruptcy 裁定破产;宣告破产 73'AQ")UJ  
adjudication of insolvency 裁定无力偿还债务 e>c -b^{&  
adjusted actual 经调整的实数;调整后的实数 }{@y]DcdM4  
adjusted current assets 经调整的流动资产;调整后的流动资产 m6K7D([f  
adjusted figure 经调整的数字;调整后的数额 k+"7hf=C|  
adjusted liabilities 经调整的负债;调整后的负债 w nQy   
adjusted loss 经调整的亏损;调整后的亏损 Srmr`[i  
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 ',]Aj!q  
adjusted profit 经调整的利润;调整后的利润 L'KKU4zj  
adjusted surplus 经调整的盈余额;调整后的盈余额 DOFW"SpE  
adjusted value 经调整的价值;调整后的价值 i={4rZOD^  
adjustment 调整;修订;理算〔保险〕 ZDp^k{AN9a  
adjustment centre 调剂中心 D8~\*0->  
adjustment lag 调整过程的时间差距;调整时差 q&9]4j  
adjustment mechanism 调整机制 k%Tp9x$  
adjustment of loss 亏损调整 2TB'HNTFx  
adjustment process 调整过程;调整程序 |"%OI~^%  
adjustment range 调整幅度 LQ%QFfC  
administered exchange rate 受管制汇率 E.Th}+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $vO<v<I'Gb  
administration expenses 行政费用 #m<uG5l`  
administration fee 手续费;行政费 '4#NVXVQm  
administration in bankruptcy 破产管理 )jUPMIo  
administration order 遗产管理令 [ypE[   
administrator 管理人;遗产管理人 *$R9'Yo}F  
administrator of the estate 遗产管理人 -^`s#0( y^  
admission of debt 债项承认书 _](y<O^9yO  
admission of proof 接纳债权证明 b5]<!~Fv:`  
advance 放贷款项;垫付款项;预支款项;预付款项 T;{}bc&I  
advance account 暂支帐目;预付款帐户 L.-qTh^P  
advance compensation 预付补偿金 l4taD!WD/  
advance from shareholder 股东垫款 jP}Ry=V/  
advance pending reimbursement 预支以待日后付还 +0*\q  
advanced economy 先进经济体系 I!9>"s12  
advancement 预付;预付财产 )[ UYCx'  
advances warrant 垫款令 -W@nc QL}  
advancing 贷出 K+M\E[1W  
adverse balance 逆差 N\.g+ W  
adverse exchange 逆汇 "'Gq4<&y  
advertisement addressed to shareholders 在报章刊登的致股东通告 @Z#h?:  
advice for collection 托收通知书 H$^9#{  
advice of drawing 提款通知书;汇票通知书 SD%3B!cpX  
advice of payment 付款通知 8;<aco/62  
Advisory Committee [Securities and Futures Commission] q\jq9)  
谘询委员会〔证券及期货事务监察委员会〕 e2V;6N  
Advisory Committee on Diversification 经济多元化谘询委员会 bk=;=K  
affidavit 誓章;遗产申报誓章 dZ* &3.#D5  
affidavit of no receipt 述明无收款的誓章 Y$Rte .?  
affiliate 联号;联营公司;附属公司 '?.']U,: $  
affiliated company 附属公司;联号;联营公司 5$> buYF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S[y_Ew zq  
affordability 负担能力 0<4'pO.6Hq  
African Development Bank [AfDB] 非洲开发银行 p-(V2SP/)t  
after-acquired property 事后取得的财产 bYem0hzOe  
after-hours dealing 市后交易 @C[p?ak  
after-tax profit 税后盈利;税后利润;税后溢利 k^;/@:  
agency agreement 代理协议 jZmL7 V  
agency expenses 代理机构的开支 e&ZH 1^O  
agency fee 代理费 1TfFWlf[B  
Agency Law 《代理法》 =Xid"$  
agent 代理人;承销人 GJE+sqMX1  
agent of company 公司代理人 e8:O2!HW  
agent's fee 代理人费;经纪费 @44*<!da  
aggregate 总计;总数;总体数字 jG& 8`*|*  
aggregate amount 总款额;总额 Jc5Y Gj7  
aggregate assets and liabilities 总体资产与负债 kt_O=  
aggregate at constant price 按固定价格计算的总体数字 nI(w7qhub  
aggregate demand 总需求 $ Fc}K+  
aggregate gross position 总持仓量 pO N#r  
aggregate limit 总限额 -%>Tjo@B n  
aggregate of salaries tax 合计薪俸税 qSD`S1'2;  
aggregate performance 总体表现;总体业绩 ? ][/hL@[  
aggregate supply 总体供应 KkzG#'I1  
aggregate surplus 总盈余 zZ51jA9x  
aggregate total 整体总额 qJl DQc-  
aggregate value 总值;合计价值 J%q)6&  
aggregated basis 合计基准 "9Q_lVI|Q  
aggregated net chargeable income 合计应课税入息实额 E;4dlL`*  
aggregation 合并计算;合计;总和 A4d3hF~l`  
aggregation of incomes of husband and wife 夫妇入息合并计算 o,J8n;"l  
aggregation of property 财产的总和 V^n=@CZT9C  
agio 差价;贴水 %)dp a  
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》 x+'Ea.^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kDQE*o  
《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》 {A ,w%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C~.\2D`zy  
《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》 cR55,DR,#W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <pG 4 g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j3+ hsA/(k  
agreement for a settlement 授产协议 `)w=@9B)"  
agreement for assignment 转让协议 HKOSS-`5  
agreement for sale 售卖协议;买卖协议 2t?>0)*m  
agreement for sale and purchase 买卖协议 =)iAU/*N  
agreement for the payment of interest 支付利息协议 *YQXxIIq  
agreement for the repayment of money 还款协议 XS&;8 PO  
agreement of reinsurance 再保险协议 9 MQwc  
Agricultural Bank of China 中国农业银行 |KPNl\%ID  
air passenger departure tax 飞机乘客离境税 pxyFM@Z](  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ho&f[T(  
airport tax 机场税 S @!z'$&  
alcohol duty 酒精税 "_BWUY  
alienation 让与;让渡;转让 j2:9ahW  
alimony 生活费;赡养费 ?wIEXKI  
All Ordinaries Index [AOI] 所有普通股指数 s6;ZaU  
all risks 全险;综合险 tdu:imH~  
All Sales Record for Stock Market 《股票市场成交报告》 ehe#"exCB  
Allied Capital Resources Limited 新联财务有限公司 n1R{[\ >1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S&cN+r  
allocation letter 拨款信件 5yV>-XT+-  
allocation of fund 分配款项;预留款项 T|(w-)mv  
allocation of profit 利润分配;溢利分配 G(F=6L~;  
allocation warrant 拨款令 G2>s#Y5(,  
allotment 分配;配股 C4d CaiX  
allotment notice 股份配售通知;配股通知 m*7RC4"J  
allotment of shares 股份分配 C4-%|+Q i  
allowable 可获宽免;免税的 fv* $=m  
allowable business loss 可扣除的营业亏损 p>T  
allowable expenses 可扣税的支出 |x _jpR  
allowance 免税额;津贴;备抵;准备金 dIQ3snG  
allowance for debts 债项的免税额 bG.`>   
allowance for depreciation by wear and tear 耗损折旧免税额 \l5G   
allowance for funeral expenses 殡殓费的免税额 4Uwcc):f  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v`7~#Avhz  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~ `{{Z&  
allowance to debtor 给债务人的津贴 A&-2f]L tl  
alteration of capital 资本更改 ,^v_gc  
alternate trustee 候补受托人 ~@}n}aV'!  
amalgamation 合并 @qA11C.hq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pVjOp~=U  
ambit of charges 征税范围;收费范围 pd.pY*B<[  
amended valuation 经修订的估值 /;}o0 DYeW  
American Commodities Exchange 美国商品交易所 {irl}EeyC  
American Express Bank Limited 美国运通银行 bi-z%!Z  
American Stock Exchange 美国证券交易所 2G:KaQ)  
amortization 摊销 KYg'=({x  
amount due from banks 存放银行同业的款项 'auYmX  
amount due from banks abroad 存放海外银行同业的款项 zE}ry!{  
amount due from holding companies 控股公司欠款 bQ0+Y?,+/  
amount due from local banks 存放本港银行同业的款项 NVf_#p"h  
amount due to banks 银行同业的存款 c47.,oTo  
amount due to banks abroad 海外银行同业的存款 CX5>/  
amount due to holding companies 控股公司存款 1dy"  
amount due to local banks 本港银行同业的存款 l?^}n(_.  
amount due to outport banks 外埠银行同业的存款 )g U#[}6H  
amount for note issue 发行纸币的款额 g+4x  
amount of bond 担保契据的款额 ue!4By8T  
amount of consideration 代价款额 N{Pa&/V  
amount of contribution 供款数额 7< ?Aou  
amount of indebtedness 负债款额 S[&yO-=p6  
amount of principal of the loan 贷款本金额 oHu7<r  
amount of rates chargeable 应征差饷数额 [ 4PiQyr  
amount of share capital 股本额 ;_=dB[M  
amount of sums assured 承保款额 $JK,9G[Vu  
amount of variation 变动幅度 {k'$uW `  
amount of vote 拨款数额  N=!k2+  
amount payable 应付款额 T{'oR .g,  
amount receivable 应收款额 G/1V4-@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yOk]RB<'r  
analysis 分析 PnI_W84z  
ancillary risk 附属风险 {q);1Nnf  
annual account 周年帐目;周年帐目报表;年度决算;年结 W{]r_`=:6S  
annual accounting date 年结日期 .SWn/Kk  
annual allowance 每年免税额;年积金;年度津贴;年津 OZ<fQf.Gh}  
annual balance 年度余额 B/JMH 1r  
annual disposable income 每年可动用收入 MBol_#H  
annual estimates 周年预算 Fj&8wZ)v)  
annual fee 年费 ).MV1@s  
annual general meeting 周年大会 [F,s=,S'M  
annual growth rate 年增率;每年增长率 `]/0&S  
annual long-term supplement 长期个案每年补助金 '|yBz1uL  
annual pensionable emolument 可供计算退休金的年薪 j 4(f1  
annual report 年报 VY!A]S"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _Vt CC/  
annual return 周年报表;周年申报表;每年报税表格 0A75)T=lQ  
Annual Return Rules 《周年报表规则》 Bthp_cSmLs  
annual review of consumer prices 每年消费物价回顾 ?y[i6yN9  
annual roll-forward basis 逐年延展方式 4(8BWP~.y2  
annual salary 年薪 O<?.iF%  
annual statement 年度报表;年度决算表 7VfPS5se  
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 U\"FYTC  
annuitant 年金受益人 v dU)  
annuity 年金 o fCN[u  
annuity contract 年金合约 FaG&U  
annuity on human life 人寿年金 srS5-fs  
antecedent debt 先前的债项 ,esUls'nz'  
ante-dated cheque 倒填日期支票 [O3)s]|  
anticipated expenditure 预期开支 z{U^j:A  
anticipated net profit 预期纯利 % )}rQqQ  
anticipated revenue 预期收入 (/_w23rr  
anti-inflation measure 反通货膨胀措施 [](] "r  
anti-inflationary stance 反通货膨胀立场 C'joJEo  
apparent deficit 表面赤字 AIM<mU  
apparent financial solvency 表面偿债能力 <EuS6Pg  
apparent partner 表面合伙人 8;(3fSNC  
application for personal assessment 个人入息课税申请书 (+bt{Ma  
application of fund 资金应用 hx}X=7w  
application to release as liquidator and to destruct the books of accounts and documents , #(k|Zztc  
申请免除清盘人职务及毁灭帐簿与文件 9%?a\#C  
appointed actuary 委任精算师 ,Q+.kAh !G  
appointed auditor 委任核数师;委任审计师 s`dUie}y<  
appointed trustee 委任的受托人 l+^4y_  
appointer 委任人 Okd7ua-f  
apportioned pro rata 按比例分摊 *Ud P1?Y  
apportionment 分配;分摊 p2wDk^$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )JR&  
apportionment formula 分摊方程式 [5MV$)"!j  
apportionment of estate duty 遗产税的分摊 [85tZr]  
appraisal 估价;评估 Cuom_+wV&  
appreciable growth 可观增长 $69d9g8-(!  
appreciable impact 显着影响 &f/"ir[8i  
appreciable increase 可观增长 U1=\ `)u;  
appreciation 增值;升值  |u^~Z-.  
appreciation against other currencies 相对其他货币升值 \8Yv}wQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #nS crs@  
appreciation tax 增值税 #8B4*gAM  
appropriation 拨款;拨用;拨付 AaDMX,  
appropriation account 拨款帐目 (ZD~Q_O-  
Appropriation Bill 拨款法案 <im<0;i&e  
appropriation-in-aid system 补助拨款办法 3'tq`t:SQ  
approved assets 核准资产 ]/?$DNjCc  
approved basket stock 认可一篮子证券 xL!@$;J  
approved budget 核准预算 7$JE+gL/7  
approved charitable donation 认可慈善捐款 4{ED~w|  
approved charitable institution 认可慈善机构 jG/@kh*m  
approved currency 核准货币;认可货币 zIc_'Z,b  
approved estimates 核准预算 EzXi*/  
approved estimates of expenditure 核准开支预算 |I=GI]I  
approved overseas insurer 核准海外保险人 7n'Ww=ttI  
approved overseas trust company 核准海外信托公司 %u*HNo  
approved pooled investment fund 核准汇集投资基金 h"ATRr^  
approved provident fund scheme 认可公积金计划 )1Z @}o 9  
approved provision 核准拨款 XWUi_{zn  
approved redeemable share 核准可赎回股份 &v/R-pz  
approved regional stock 认可地区性证券 A7GWU{i  
approved retirement scheme 认可退休金计划 E*#5OT  
approved subordinated loan 核准附属贷款 pT<I!,~  
arbitrage 套戥;套汇;套利 -) !;45  
arbitrageur 套戥者;套汇者 3\a VZx!  
arbitrary amount 临时款项 Qs8Rb]%|  
arrangement 措施;安排;协定 6'1Lu1w  
arrears 欠款 '6f)^DYA'?  
arrears of pay 欠付薪酬 mS &^xWPV  
arrears of revenue 逾期未收税款;逾期未收的帐项 8} |!p>  
articles of association 组织章程;组织细则;组织章程细则 )C0 y<:</  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M HKnHPv  
ascertainment of profit 确定利润 )3)fq:[  
"Asia Clear" “亚洲结算系统” 9_J'P2e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d@+u&xrd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X->` ~-aj  
Asian Development Fund [ADF] 亚洲发展基金 dwUs[v   
Asian dollar bond 亚洲美元债券 .|2[! 7CXH  
Asian dollar market 亚洲美元市场 z_nY>_L83*  
Asian dollar rate 亚洲美元利率 O|0,= 5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c #8@>;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fvZ[eJ  
asked price 沽盘;喊价;索价;卖方报价 k$ w#:Sx  
assessable income 应评税入息 0Q:l,\lY  
assessable loss 应评税亏损 Gs(;&fw  
assessable profit 应评税利润 /*m6-DC  
assessable value 应评税值 (*V:{_r  
assessed profit 估定利润 H:,Hr_;nC  
assessed value 经评估价值 v=?/c-J*  
assessment 评税;评定;估价;评税单 7y=1\KW(  
assessment number 评税编号;估价编号 Ca#T?HL  
assessment of additional tax 补加税评税 &*o{-kw  
assessment of performance 业绩评估;实绩评价 8>!-|VSn  
Assessor 评税主任 (bGk=q=M  
asset price bubbles 资产价格泡沫 #c`/ f6z  
asset-backed securities 具资产保证的证券 L?b;TjLe  
assets accretion 资产增值 x{,W<oXg  
assets and liabilities 资产与负债 hU 5_ dV  
assets betterment statement 资产递增表;资产改进表 *\$ko)x?c  
assets lending 实物放款;有抵押贷款 l+<AM%U\ V  
assets of the company passing on the death 死者去世时转移的公司资产 >ToI$~84  
assets pledged as security for liabilities 用作负债抵押的资产 Lv:;}  
assets portfolio 资产投资组合 9]^NAlno  
assets price 资产价格 {R5_=MG  
assets quality 资产质素 lLNI5C  
assets realization 资产变现 <O~ieJim  
assets refinancing arrangement 资产再集资安排 Poxoc-s  
assets securitization 资产证券化 F|?}r3{aJ  
assets situated outside Hong Kong 在香港以外地方的资产 C$`^(?iO/  
assets stripping 削减资产;拆卖资产 NdM \RD_R  
assets value 资产值 zl)r3#6hW  
assignee 承让人 xgZ<. r  
assignment 转让;转让书;转让契 [ lE^0_+  
assignment of interest 权益转让 sn yA  
assignment of letters patent and trade mark 专利证书及商标转让 B1z7r0Rm,  
assignment of property 物业转让;物业转让书 eY3<LVAX  
assignment right 转让权 X6n8Bi9Ik  
assignor 转让人 L#`X;:   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,o [FUi(#@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dG}*M25  
associate member 附属会员 k~=P0";  
associated body corporate 相联法人团体 p}|<EL}Z9  
associated company 相联公司;联属公司 9oj0X>| 1  
associated corporation 相联法团 nSq$,tk(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Bh()?{q  
公认会计师公会〔英国〕 !r9~K^EI  
Association of Futures Exchange Brokers 香港期货经纪协会 3tCT"UvTD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v'SqH,=d  
association of underwriters 承保人组织 Cuo"6, M  
assumption of control 接管 -5,+gakSk  
assurance 担保;保险;转易;转易书 sJm v{wM  
assurance of interest 权益的转易 6Bn}W ?  
at 19XX price 按一九XX年价格计算 Dx.hM[  
at a discount 按赔价计算;按贴水价格计算;打折扣 DN|+d{^lN  
at a premium 按溢价计算;按升水价格计算 1A N)%  
at call 通知付款;按通知 @g1T??h   
at constant market price 按固定市价计算 kf_*=ER  
at constant price 按固定价格计算 iy|xF~  
at cost 按成本计算 =+"-8tz8FV  
at current market price 按当时市价计算;按现时市价计算 ro18%' RRI  
at current price 按当时价格计算;按现时价格计算 Gc<^ b  
at factor cost 按要素成本计算;按生产要素成本计算 L:Me  
at money-of-the-day price 按付款当日价格计算 q `L}\}o  
at or better 按指定或较佳价位〔买卖指令〕 z=qxZuFkDs  
at par 按面值计算;平价 r z5@E  
at sight 见票即付 f!JSb?#3  
at the close 按收市盘 bJFqyK:6  
at the opening 按开市盘 [q(}~0{"-  
attestation 见证;见证条款 A1x    
at-the-money option 平价期权 >UV?n XP}  
attorney 受权人;受托代表人 0|]qW cD  
attornment 新拥有人承认书 JUTlJyx8  
attributable profit 可归属利润 KqWO9d?w.  
attributable share value 可归属股份价值 FUZ`ST+OL  
Auckland Stock Exchange 奥克兰证券交易所 v8K4u)  
auction 拍卖 X9#i!_*  
auctioneer 拍卖商 *%2,= p  
audit 审计;核数 ?P Mi#H  
Audit Commission 审计署 j15t8du&O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 36yIfC,  
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〕 FK;2u $:  
audit review 帐目审查 !FeNx*31i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y@dTdR2Wc  
audited account 审计帐目;经审计的帐目 9+:<RFJ  
audited annual account 经审计的周年帐目 M|qJZ#{4>  
audited balance sheet 经审计的资产负债表 Zu/1:8x  
auditor 核数师;核数主任;审计师 Z xR  
auditor's certificate 核数师证明书;审计师证明书 Qz([\Xx:  
auditor's report 核数师报告;审计师报告 ;%O>=m'4  
Aussie bond 澳元债券 = '<*mT<  
austerity budget 紧缩预算 Z%7X"w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -m Sf`1l0  
Australia All Ordinaries Index 澳洲所有普通股票指数 [.>g.p,;  
Australian Dollar [AUD] 澳元 KwhATYWQb  
Australian Options Market 澳大利亚期权市场 3y*dBw  
Australian Securities Commission 澳洲证券事务监察委员会 ?#  )\SQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 v\Zq=,+  
Australian Stock Exchange 澳大利亚证券交易所 tdnd~WSR  
Austrian Schilling [ATS] 奥地利先令 {Ty?OZ  
authentication 认证;鉴证 3s Mmg`  
authority to purchase 委托购买证;委购书 \n0MqXs#  
authorization 认可;核准;授权;授权书 %?!TqJT?{  
authorization by direction 指示授权 Z+Ppd=||,  
authorization by instruction 指令授权 qz|xow/ns@  
authorization by warrant 令状授权 A7TV-eWG  
authorization of unit trust 单位信托的认可 %(g!,!l)  
authorized agent 指定代理人 zCSLV>.F  
authorized capital 法定资本 >;k~B  
authorized clerk 出市员 8<Ex`  
authorized dealer 认可交易商 N-}|!pqb  
authorized financial institution 认可财务机构 Q=#!wWVP  
authorized fund 认可基金 x$6FvgP(  
authorized fund house 获授权的基金公司;认可基金公司 cDh\$7'b  
authorized institution 认可机构 J24H}^~na  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wyv%c/WlS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]}nX$xy  
authorized insurer 获授权保险人;获认可承保人 (z X&feq  
authorized investment 特准投资项目 C<N7zMwT  
authorized person 获授权人 Px?0)^"2  
authorized representative 获授权代表 WsR4)U/]v  
authorized share capital 法定股本 fl<j]{*v  
automated quotation system 自动报价系统 #\MkbZc d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IdciGS6 t  
自动交易系统〔香港期货交易所有限公司〕 >~@ABLp 6  
automatic adjustment mechanism 自动调整机制 }~! D]/B  
automatic adjustment system 自动调整系统 vf['$um  
Automatic Clearing House 自动票据交换所 QykHB k  
automatic exchange rates accumulation system 自动化汇率累集系统 pcPRkYT[ M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Is }?:ET  
automatic teller machine [ATM] 自动柜员机 RH&}'4JE:  
autopay 自动转帐 BmCBC,j<v>  
available assets 可用资产 qim|=  
available fiscal reserve 现存财政储备 5S&^mj-9  
available profit 可用利润 uN(N2m  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 k:CSH{s5{  
average 平均;平均数;海损 *|)O  
average basic salary 平均基本薪金 'd9cCQ}  
average consumer expenditure 平均消费开支;一般消费开支 d x"9jFn  
average cost 平均成本 p&3~n: Fo  
average cost of land production 增辟土地平均成本 bE2{^5iG  
average daily turnover 平均每日成交额 A9M/n^61  
average daily wage rate 平均每日工资率 RJLhR_t7n  
average expenditure pattern 平均开支模式 jN2Xoh9  
average growth rate 平均增长率 ~)]n67Or~  
average net fixed assets 固定资产平均净值 r8[Ywn <u  
average of relatives 相对价格平均数 s:Z1 ZAxv  
average price 平均价格 \`WAG>'l5  
average propensity to consume 平均消费倾向;一般消费倾向 n|!O .+\b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 fDZnC Fa  
average rate 平均率 fh@/fd  
average revenue 平均收入;平均收益 u&$1XZ!es  
average stock 平均库存;平均存货 B \>W  
average yearly rent 平均年租 ^j]"5@f  
avoidance of double taxation 避免双重课税 `-<m#HF:)d  
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 ?+y# t?  
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