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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: S3> <zGYk  
A share A股;甲类股份 U t.#h="  
abatement of tax 减税;减扣免税额 'Sjt*2blq  
ABN AMRO Bank N.V. 荷兰银行 Y%@a~|  
above-the-line expenditure 线上项目支出;经常预算支出 vABUUAo!Jr  
above-the-line receipt 线上项目收入;经常预算收入 3V@!}@y,F6  
ABSA Asia Limited 南非联合亚洲有限公司 w*B4>FYg  
absolute change 绝对数值变更 Q a3+9  
absolute expenditure 实际开支 D@o8Gerq~  
absolute guideline figure 绝对准则数字 '*n2<y  
absolute interest 绝对权益 B"2#}HM  
absolute order of discharge 绝对破产解除令 ,")/R/d  
absolute profit margin 绝对利润幅度 (sx,Ol  
absolute value 实值;绝对值  El |Y]f  
absolutely vested interest 绝对既得权益 4>t=r\"4  
absorbed cost 已吸收成本;已分摊成本 HHg[6aw  
absorption 吸收;分摊;合并 $Ce;}sM  
absorption rate 吸收率;摊配率;分摊率 |TCg`ZS`cZ  
ACB Finance Limited 亚洲商业财务有限公司 287)\FU;3  
acceptable form of reciprocity 合理的互惠条件 jQ9i<-zc  
acceptable rate 适当利率;适当汇率 l]z=0  
acceptance agreement 承兑协议 nsyeid*  
acceptance for honour 参加承兑 u]s}@(+.  
acceptor 承兑人;接受人;受票人 ==Bxv:6  
acceptor for honour 参加承兑人 ,_RPy2N  
accident insurance 意外保险 Vv3:x1S  
Accident Insurance Association of Hong Kong 香港意外保险公会 =;y(b~  
accident insurance scheme 意外保险计划 x aW9Sj0ZM  
accident year basis 意外年度基准 X"O^4MnvI  
accommodation 通融;贷款 Q7XlFjzcm  
accommodation bill 通融票据;空头票据 TtP2>eh-  
accommodation party 汇票代发人 5FwVR3,  
account balance 帐户余额;帐户结余 )1o<}7  
account book 帐簿 >IE`, fe  
account collected in advance 预收款项 J|:Zs1.<d  
account current book 往来帐簿 {Q AV  
account of after-acquired property 事后取得的财产报告 ^6FU]  
account of defaulter 拖欠帐目 !MQVtn^C#  
account payable 应付帐款 F]6$4o[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 y rmi:=N(  
account receivable 应收帐款 #w&N) c>  
account receivable report 应收帐款报表 >0.a#-u^  
account statement 结单;帐单;会计财务报表 (v1~p3H  
account title 帐户名称;会计科目 'uU{.bq  
accountant's report 会计师报告 >PoVK{&y  
Accountant's Report Rules 会计师报告规则 ]j57Gk%z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 "D?:8!\!  
Accounting Arrangements 《会计安排》 ?$Ii_.  
accounting basis 会计基础 zM!2JC  
accounting by Official Receiver 破产管理署署长呈交的帐目 A,]%*kg2  
Accounting Circular 《会计通告》 6tv-PgZ  
accounting class 会计类别 % n~ 'UA  
accounting date 记帐日期;会计结算日期 *1CZRfWI  
accounting for money 款项核算 vDcYz,  
Accounting Officer 会计主任 JFh_3r'  
accounting period 会计报告期;会计期 zb& 3{,  
accounting policy 会计政策;会计方针 |7%#z~rT  
accounting practice 会计惯例 <-F[q'!C1  
accounting principle 会计准则 J:oAzBFpA  
accounting record 会计记录 a474[?  
accounting report 会计报告 lq }g*ih  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M*7:-Tb]C  
Accounting Society of China 中国会计学会 HAc1w]{(  
accounting statement 会计报表 q-TDg0  
accounting system 会计制度;会计系统 ,BE4z2a  
accounting transaction 会计事项;帐务交易 ayh= @7*  
accounting treatment 会计处理 l&oc/$&|[  
accounting year 会计年度 POt 8G  
accretion 增值;添加 vbSycZ2M7  
accrual 应计项目;应累算数目 C7xmk;c w  
accrual basis 应计制;权责发生制 ! ,&{1p  
accrual basis accounting 应计制会计;权责发生制会计 =uD^#AX  
accrue 应累算;应计 6uKS!\EY|  
accrued benefit 应累算利益 ;cp,d~mrf  
accrued charges 应计费用 \TnRn(Kw  
accrued cumulative preference share dividend 应累算的累积优先股股息 R;`C;Rbf  
accrued expenses 应累算费用 'O[0oi&  
accrued interest payable 应付利息;应计未付利息 RG y+W-  
accrued interest receivable 应收利息;应计未收利息 m\e?'-(s  
accrued right 累算权益 }-H)jN^  
accruing profit 应累算的利润 k`h#.B J  
accumulated fiscal reserve 累积财政储备 #MAXH7[  
accumulated profit 累积利润;滚存溢利 +S ],){  
accumulated reserve 累积储备 >m# bj^F\  
accumulation of surplus income 累积收益盈余 9#b/D&pX5  
acquired assets 既得资产 55Ag<\7  
acquisition 收购;购置;取得 }b=Cv?Zg$m  
acquisition cost 购置成本 eH^~r{{R  
acquisition expenses 购置费用 *m*sg64Zw  
acquisition of 100% interest 收购全部股权 MeW?z|x`'  
acquisition of control 取得控制权 =gQ^,x0R9  
acquisition of fixed assets 购置固定资产 olca Z  
acquisition of shell “买壳” I@q(P>]X9  
acquisition price 收购价 @~8*  
act of God 天灾 'ocPG.PaU  
acting partner 执事合伙人 = ow=3Ku  
active market 买卖活跃的市场;交投畅旺的市场;旺市 HMqR%A  
active partner 积极参与的合伙人 MkX=34oc^  
active trading 交投活跃 }0~X)Vgm(  
actual circulation 实际流通 2VaKt4+`  
actual cost 实际成本 ]3]=RuQK2  
actual expenditure 实际开支;实际支出 3H ,?ZFFGz  
actual income 实际入息;实际收入;实际收益 "r[Ob]/  
actual market 现货市场 (0u(<qA\  
actual price 现货价;实际价格 )>I-j$%=2  
actual profit 实际利润 W.Z`kH *B  
actual quotation 实盘;实际价位;实际报价 Hp5.jor(k  
actual year basis 按实际年度计算 3o BR  
actuals 实货 @^Yr=d ba  
actuarial investigation 精算调查 a9y+FCA  
actuarial principle 精算原则 \@m^w"Ij  
actuarial report 精算师报告 :s>x~t8g#n  
Actuarial Society of Hong Kong 香港精算学会 ubUVxYD?  
actuarial valuation 精算师估值 ]8CgHT[^7  
actuary 精算师 {fa3"k_ke  
ad referendum agreement 暂定协议;有待覆核的协定 P$5K[Y4f  
ad valorem duty 从价税;按值征税 qB5.of[N!  
ad valorem duty system 从价税制 QJ2D C  
ad valorem fee 从价费 r1/9BTPKdJ  
ad valorem tariff 从价关税 FA!!S`{\  
additional allowance 额外免税额 hO; XJyv  
additional amount for unexpired risk 未过期风险的额外款额 &gsBbQ+qA  
additional assessable profit 补加应评税利润 T( fcE  
additional assessment 补加评税 ~|( eh9  
additional commitment 额外承担 aKz:hG  
additional commitment vote 额外承担拨款 y3OF+;E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vp(ow]Q  
additional dependent parent allowance 供养父母额外免税额 #jM-XK  
additional provision 额外拨款 Bu"5NB  
additional stamp duty 附加印花税 P7\?WN$p  
additional tax 补加税罚款;补加税款 .FC|~Z1T<F  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \IZY\WU}2  
adjudged bankrupt 被裁定破产 K/M2L&C  
adjudicated bankrupt 裁定破产人 A\<W x/  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ' r/xBj[Z  
adjudication of bankruptcy 裁定破产;宣告破产 .?kq\.rQ  
adjudication of insolvency 裁定无力偿还债务 v n4z C  
adjusted actual 经调整的实数;调整后的实数 V6Y0#sTU  
adjusted current assets 经调整的流动资产;调整后的流动资产 uR6 `@F  
adjusted figure 经调整的数字;调整后的数额 n&3}F?   
adjusted liabilities 经调整的负债;调整后的负债 GQ2/3kt  
adjusted loss 经调整的亏损;调整后的亏损 ym_p49  
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 nt8& Mf  
adjusted profit 经调整的利润;调整后的利润 w|c200Is}e  
adjusted surplus 经调整的盈余额;调整后的盈余额 9qUkw&}H  
adjusted value 经调整的价值;调整后的价值 mM.YZUX  
adjustment 调整;修订;理算〔保险〕 0+F--E4  
adjustment centre 调剂中心 !<?<f db  
adjustment lag 调整过程的时间差距;调整时差 <.&84c]/&  
adjustment mechanism 调整机制 ?!y<%&U  
adjustment of loss 亏损调整 !RSJb  
adjustment process 调整过程;调整程序 m UUNR,  
adjustment range 调整幅度 nx{MUN7  
administered exchange rate 受管制汇率 8QMib3p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 VS@e[,  
administration expenses 行政费用 %~L"TK`?  
administration fee 手续费;行政费 <iB5&  
administration in bankruptcy 破产管理 ?[7KN8$  
administration order 遗产管理令 b8E7/~<z3  
administrator 管理人;遗产管理人 Bk[C=<X  
administrator of the estate 遗产管理人 0+e  
admission of debt 债项承认书 6ZfL-E{  
admission of proof 接纳债权证明 Kr;;aT0P  
advance 放贷款项;垫付款项;预支款项;预付款项 \rd%$hci  
advance account 暂支帐目;预付款帐户 e~7FK_y#0  
advance compensation 预付补偿金 r1:CHIwK  
advance from shareholder 股东垫款 @qEUp7W.?  
advance pending reimbursement 预支以待日后付还 rn/~W[  
advanced economy 先进经济体系 (e Ssx/  
advancement 预付;预付财产 ")<5 VtV  
advances warrant 垫款令 ]kd:p*U6P  
advancing 贷出 -e"A)Bpl(  
adverse balance 逆差 +lxjuEiae  
adverse exchange 逆汇 >wb Uxl%{5  
advertisement addressed to shareholders 在报章刊登的致股东通告 *wx95?H0Z  
advice for collection 托收通知书 ERia5HnoD,  
advice of drawing 提款通知书;汇票通知书 AEkjyh\  
advice of payment 付款通知 fbD,\ rjT  
Advisory Committee [Securities and Futures Commission] cQ |Q-S  
谘询委员会〔证券及期货事务监察委员会〕 y%?'<j  
Advisory Committee on Diversification 经济多元化谘询委员会 yD#(Iw  
affidavit 誓章;遗产申报誓章 Cz &3=),G  
affidavit of no receipt 述明无收款的誓章 `aTw!QBfG  
affiliate 联号;联营公司;附属公司 PQp/ &D4K  
affiliated company 附属公司;联号;联营公司 h'?v(k!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <Zvvx  
affordability 负担能力 @S:T8 *~}  
African Development Bank [AfDB] 非洲开发银行 qw1W }+~g  
after-acquired property 事后取得的财产 #k?.dWZ!  
after-hours dealing 市后交易 L9-Jwy2(>  
after-tax profit 税后盈利;税后利润;税后溢利 4:-x!lt  
agency agreement 代理协议 uehu\umt=  
agency expenses 代理机构的开支 5RAhm0Op~.  
agency fee 代理费 ^`k;~4'd  
Agency Law 《代理法》 bi^P k,'  
agent 代理人;承销人 Ho =vdB  
agent of company 公司代理人 U$Z<lx2P  
agent's fee 代理人费;经纪费 7Mk>`4D'c  
aggregate 总计;总数;总体数字 k7j.VpN9  
aggregate amount 总款额;总额 %-a;HGbZn  
aggregate assets and liabilities 总体资产与负债 `mA;1S  
aggregate at constant price 按固定价格计算的总体数字 FPH2dN  
aggregate demand 总需求 p]ujip  
aggregate gross position 总持仓量 4EmdQn  
aggregate limit 总限额 Lq;T\m_de  
aggregate of salaries tax 合计薪俸税 iD*Hh-  
aggregate performance 总体表现;总体业绩 fp*6Dv_  
aggregate supply 总体供应 *ow`}Q  
aggregate surplus 总盈余 n}t 9Nf_  
aggregate total 整体总额 .]s? 01Z  
aggregate value 总值;合计价值 b $yIM  
aggregated basis 合计基准 -DK6(<:0  
aggregated net chargeable income 合计应课税入息实额 6~Dyr82"B  
aggregation 合并计算;合计;总和 * V7mM?  
aggregation of incomes of husband and wife 夫妇入息合并计算 Yxbg _RQm  
aggregation of property 财产的总和 ="v`W'Pd  
agio 差价;贴水 V:>r6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0N~kq-6.\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment X</Sl>[8  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ul#y'iY]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~_Fx2T:X  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?dbSm3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J/ Lf(;C_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1y\bJ  
agreement for a settlement 授产协议 3&CV!+z  
agreement for assignment 转让协议 OTE,OCB[  
agreement for sale 售卖协议;买卖协议 :P/VBXh  
agreement for sale and purchase 买卖协议 :9av]Yv&  
agreement for the payment of interest 支付利息协议 zyhM*eM.7  
agreement for the repayment of money 还款协议 /(*Ucv2i}T  
agreement of reinsurance 再保险协议 Wy}^5]R0E  
Agricultural Bank of China 中国农业银行 3E^qh03(  
air passenger departure tax 飞机乘客离境税 n}_}#(a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2Z%n "z68  
airport tax 机场税 .{\eco  
alcohol duty 酒精税 qdn_ ZE  
alienation 让与;让渡;转让 }X?#"JFX?  
alimony 生活费;赡养费 lg8@^Pm$r;  
All Ordinaries Index [AOI] 所有普通股指数 ~ \<$H'  
all risks 全险;综合险 _cE_\Ay  
All Sales Record for Stock Market 《股票市场成交报告》 3}!u8,P  
Allied Capital Resources Limited 新联财务有限公司 "w%:5~u 9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pS |K[:5  
allocation letter 拨款信件 ;N?(R\* 8  
allocation of fund 分配款项;预留款项 |9=A"092{  
allocation of profit 利润分配;溢利分配 &+&@;2  
allocation warrant 拨款令 LRts W(A/  
allotment 分配;配股 !^&VZh  
allotment notice 股份配售通知;配股通知 9 :Oz-b  
allotment of shares 股份分配 f}"eN/T  
allowable 可获宽免;免税的 3>^]r jFw  
allowable business loss 可扣除的营业亏损 #Tei0B7  
allowable expenses 可扣税的支出 5!fOc]]Ow  
allowance 免税额;津贴;备抵;准备金 rJkJ/9s  
allowance for debts 债项的免税额 :\JCxS=EW  
allowance for depreciation by wear and tear 耗损折旧免税额 0FtwDM))  
allowance for funeral expenses 殡殓费的免税额 zWhj >Za  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (Hj[9[=  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;Mo_B9  
allowance to debtor 给债务人的津贴 p]EugLEmG  
alteration of capital 资本更改 \*=wm$p&*  
alternate trustee 候补受托人 9?MzIt  
amalgamation 合并 @fYVlHT%E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >5#}/G&  
ambit of charges 征税范围;收费范围 z?.9)T9_  
amended valuation 经修订的估值 (_"Zbw%cJy  
American Commodities Exchange 美国商品交易所 xYCJO(&  
American Express Bank Limited 美国运通银行 h?p_jI  
American Stock Exchange 美国证券交易所 Yi?bY  
amortization 摊销 @;`'s  
amount due from banks 存放银行同业的款项 l=p_  
amount due from banks abroad 存放海外银行同业的款项 4NW!{Vw ,  
amount due from holding companies 控股公司欠款 KD ,3U/ 3  
amount due from local banks 存放本港银行同业的款项 # :k=  
amount due to banks 银行同业的存款 _%=CW' B  
amount due to banks abroad 海外银行同业的存款 ! #_2 ![  
amount due to holding companies 控股公司存款 erW2>^My  
amount due to local banks 本港银行同业的存款 V~[b`&F  
amount due to outport banks 外埠银行同业的存款 ]sqLGmUL  
amount for note issue 发行纸币的款额 4r7F8*z  
amount of bond 担保契据的款额 e)n ,Y  
amount of consideration 代价款额 y ;Cs#eo  
amount of contribution 供款数额 $QwpoVp`~  
amount of indebtedness 负债款额 o=_7KWOA  
amount of principal of the loan 贷款本金额 #p@GhI!6  
amount of rates chargeable 应征差饷数额 '"E!av>  
amount of share capital 股本额 OQ hQ!6  
amount of sums assured 承保款额 T2S_> #."l  
amount of variation 变动幅度 p$9Aadi]  
amount of vote 拨款数额 tRJ5IX##L  
amount payable 应付款额 6vsA8u(|V#  
amount receivable 应收款额 =~hb&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A~PR  
analysis 分析 TT/H"Ri}Jp  
ancillary risk 附属风险 A6]X aF  
annual account 周年帐目;周年帐目报表;年度决算;年结 M,_ $s,  
annual accounting date 年结日期 &{.IUg  
annual allowance 每年免税额;年积金;年度津贴;年津 Z8ea)_ {#  
annual balance 年度余额 \hgd&H0UU  
annual disposable income 每年可动用收入 P0}{xq'k9v  
annual estimates 周年预算 9>w~B|/  
annual fee 年费 3\@2!:>  
annual general meeting 周年大会 ,M.}Qak^  
annual growth rate 年增率;每年增长率 iW(LD1~7  
annual long-term supplement 长期个案每年补助金 `!Z?F]):G  
annual pensionable emolument 可供计算退休金的年薪 <`uu e  
annual report 年报 [oV M9 Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dEtjcId  
annual return 周年报表;周年申报表;每年报税表格 2$5">%?  
Annual Return Rules 《周年报表规则》 +FqD.=8  
annual review of consumer prices 每年消费物价回顾 ]"Uzn  
annual roll-forward basis 逐年延展方式 XLt/$Caf  
annual salary 年薪 qisvGHo  
annual statement 年度报表;年度决算表 AJ7^'p9Y  
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 @!fUp b  
annuitant 年金受益人 B#S8j18M  
annuity 年金 h'-4nu;*  
annuity contract 年金合约 NUYKMo1ze  
annuity on human life 人寿年金 (Of6Ij?  
antecedent debt 先前的债项 W+!UVUpW  
ante-dated cheque 倒填日期支票 8F8?1  
anticipated expenditure 预期开支 o'$"MC+  
anticipated net profit 预期纯利 ,~naKd.ZY  
anticipated revenue 预期收入 g= $U&Hgs  
anti-inflation measure 反通货膨胀措施 dgpE3 37Lt  
anti-inflationary stance 反通货膨胀立场 !2KQi=Ng  
apparent deficit 表面赤字 PiKP.  
apparent financial solvency 表面偿债能力 aYaEy(m  
apparent partner 表面合伙人 -i:WA^yKgw  
application for personal assessment 个人入息课税申请书 XeI2 <=@%  
application of fund 资金应用 L T$U z  
application to release as liquidator and to destruct the books of accounts and documents Gn8 sB  
申请免除清盘人职务及毁灭帐簿与文件 w-pgtO|Us  
appointed actuary 委任精算师 \t7yH]:>@  
appointed auditor 委任核数师;委任审计师 !6'N-b1  
appointed trustee 委任的受托人 6XWNJb  
appointer 委任人 4-.K<-T%D  
apportioned pro rata 按比例分摊 ZX:rqc  
apportionment 分配;分摊 }4YzP 4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ad: qOm  
apportionment formula 分摊方程式 .g*N +T6O  
apportionment of estate duty 遗产税的分摊 jXE:aWQht  
appraisal 估价;评估 B>L7UQ6_[  
appreciable growth 可观增长 !{.CGpS ]  
appreciable impact 显着影响 {1OxJn1hd  
appreciable increase 可观增长 -{cmi,oy  
appreciation 增值;升值 oN,1ig  
appreciation against other currencies 相对其他货币升值 ":udoVS!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WT ;2aS:  
appreciation tax 增值税 :Ph>\aG  
appropriation 拨款;拨用;拨付 nXRa_M(z8  
appropriation account 拨款帐目 `HRL .uX  
Appropriation Bill 拨款法案 eT".psRiC  
appropriation-in-aid system 补助拨款办法 "sN%S's  
approved assets 核准资产 *,$5EN  
approved basket stock 认可一篮子证券 >8(i;)(3  
approved budget 核准预算 4]U=Y>\Sr  
approved charitable donation 认可慈善捐款 754MQK|g  
approved charitable institution 认可慈善机构 /9R0}4i7  
approved currency 核准货币;认可货币 ~9+01UU^  
approved estimates 核准预算 d^}p#7mB\  
approved estimates of expenditure 核准开支预算 O%T?+1E  
approved overseas insurer 核准海外保险人 " !EnQB=  
approved overseas trust company 核准海外信托公司 Dds-;9  
approved pooled investment fund 核准汇集投资基金 K'ZNIRr/ C  
approved provident fund scheme 认可公积金计划 *lSu=dk+  
approved provision 核准拨款 LIcc0w3  
approved redeemable share 核准可赎回股份 [LnPV2@e  
approved regional stock 认可地区性证券 fmz"Zg 9=  
approved retirement scheme 认可退休金计划 3@V?L:J  
approved subordinated loan 核准附属贷款 <==uK>pET  
arbitrage 套戥;套汇;套利 :'DyZy2Fd  
arbitrageur 套戥者;套汇者 l/G +Xj4M  
arbitrary amount 临时款项 dxs5woP  
arrangement 措施;安排;协定 ,' | J  
arrears 欠款 s-"KABEE  
arrears of pay 欠付薪酬 _Z0 .c@0  
arrears of revenue 逾期未收税款;逾期未收的帐项 N55F5  
articles of association 组织章程;组织细则;组织章程细则  `M I;.t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 uB  I/3aQ  
ascertainment of profit 确定利润 72s qt5C]  
"Asia Clear" “亚洲结算系统” K<J,n!zc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #BLHHK/[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AZ3T#f![L@  
Asian Development Fund [ADF] 亚洲发展基金 .|O T#"LP  
Asian dollar bond 亚洲美元债券 '8;bc@cE  
Asian dollar market 亚洲美元市场 xvOz*vM?  
Asian dollar rate 亚洲美元利率 ))=6g@(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 eC!=4_lx)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vkE`T5??  
asked price 沽盘;喊价;索价;卖方报价 d~u=,@FK  
assessable income 应评税入息 TGF$zvd  
assessable loss 应评税亏损 [K3 te  
assessable profit 应评税利润 ev$:7}h=  
assessable value 应评税值 Ku ,wI86  
assessed profit 估定利润 dun`/QKV  
assessed value 经评估价值 U*C^g}iA  
assessment 评税;评定;估价;评税单 d0 )725Ia  
assessment number 评税编号;估价编号 zIrOMh  
assessment of additional tax 补加税评税 nc;e NB  
assessment of performance 业绩评估;实绩评价 sv=U^xI  
Assessor 评税主任 |jiIx5qr  
asset price bubbles 资产价格泡沫  rexf#W)  
asset-backed securities 具资产保证的证券 _Xd"'cXw  
assets accretion 资产增值 (.:*GUg  
assets and liabilities 资产与负债 A]|w1nq  
assets betterment statement 资产递增表;资产改进表 O-V|=t  
assets lending 实物放款;有抵押贷款 DPT6]pl"y  
assets of the company passing on the death 死者去世时转移的公司资产 sq2:yt  
assets pledged as security for liabilities 用作负债抵押的资产 /2Wg=&H  
assets portfolio 资产投资组合 BXYHJ  
assets price 资产价格 sQ}|Lu9hZ  
assets quality 资产质素 3xy2ZYw  
assets realization 资产变现 Ah2 {kK  
assets refinancing arrangement 资产再集资安排 &gp&i?%X9b  
assets securitization 资产证券化 i{6&/TBnr  
assets situated outside Hong Kong 在香港以外地方的资产 "UTW(~D'  
assets stripping 削减资产;拆卖资产 L/ 7AGR|;C  
assets value 资产值 @ual+=L  
assignee 承让人 y u'-'{%  
assignment 转让;转让书;转让契 4 Im>2 )  
assignment of interest 权益转让 i3w~&y-  
assignment of letters patent and trade mark 专利证书及商标转让 ^{uHph9ny  
assignment of property 物业转让;物业转让书 QJ XP -  
assignment right 转让权 <<0sv9qw1  
assignor 转让人 \\k=N(n  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 +Hu\b&g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G3DgB!  
associate member 附属会员 712nD ?>  
associated body corporate 相联法人团体 G`FYEmD  
associated company 相联公司;联属公司 I}_}VSG(  
associated corporation 相联法团 BY~Tc5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {mJ' Lb0;  
公认会计师公会〔英国〕 r:bJU1P1$s  
Association of Futures Exchange Brokers 香港期货经纪协会 'f<N7%eZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~X3g_<b_8  
association of underwriters 承保人组织 F}}!e.>c  
assumption of control 接管 #yH+ENp0   
assurance 担保;保险;转易;转易书 =de'Yy:\-  
assurance of interest 权益的转易 8ao-]QoMZ  
at 19XX price 按一九XX年价格计算 XkA] 9,@  
at a discount 按赔价计算;按贴水价格计算;打折扣 r? /Uu &  
at a premium 按溢价计算;按升水价格计算 {U;yW)  
at call 通知付款;按通知 5sT3|yq  
at constant market price 按固定市价计算 to?!qxn  
at constant price 按固定价格计算 1 sHjM %  
at cost 按成本计算 mXz*Gi  
at current market price 按当时市价计算;按现时市价计算 $9`#p/V  
at current price 按当时价格计算;按现时价格计算 uHKEt[PS$  
at factor cost 按要素成本计算;按生产要素成本计算 *a Z1 4  
at money-of-the-day price 按付款当日价格计算 76!LMNf  
at or better 按指定或较佳价位〔买卖指令〕 :i<*~0r<  
at par 按面值计算;平价 zP,r,ok7  
at sight 见票即付 4k225~GQ:C  
at the close 按收市盘 D./{f8  
at the opening 按开市盘 GeP={lj  
attestation 见证;见证条款 (u&x.J  
at-the-money option 平价期权 Or? )Nlg6x  
attorney 受权人;受托代表人 7 FE36Ub9  
attornment 新拥有人承认书 ; dzL9P9IU  
attributable profit 可归属利润 KUJLx  
attributable share value 可归属股份价值 R,BJr y  
Auckland Stock Exchange 奥克兰证券交易所 Z[nHo'  
auction 拍卖 tczJk1g}  
auctioneer 拍卖商 <iky~iE  
audit 审计;核数 /wLBmh1"  
Audit Commission 审计署 x@OBGKV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %D4)Bqr  
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〕 dL$ iTSfz"  
audit review 帐目审查 ;z4J)qw  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i%FC lMF  
audited account 审计帐目;经审计的帐目 MDF_Xr-hZ  
audited annual account 经审计的周年帐目 O(/~cQ  
audited balance sheet 经审计的资产负债表 }&vD(hX  
auditor 核数师;核数主任;审计师 86{>X5+  
auditor's certificate 核数师证明书;审计师证明书 j,i9,oF6]  
auditor's report 核数师报告;审计师报告 vxZ'-&;t  
Aussie bond 澳元债券 *:n7B\.  
austerity budget 紧缩预算 3 2z4G =l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u ]"fwkL  
Australia All Ordinaries Index 澳洲所有普通股票指数 4gen,^Ij  
Australian Dollar [AUD] 澳元 ^.6yzlY  
Australian Options Market 澳大利亚期权市场 )g'J'_Sl  
Australian Securities Commission 澳洲证券事务监察委员会 V*@aE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;M.Q=#;E  
Australian Stock Exchange 澳大利亚证券交易所 0OM^,5%8  
Austrian Schilling [ATS] 奥地利先令 M=raKb?F  
authentication 认证;鉴证 4  eLZ  
authority to purchase 委托购买证;委购书 \#,2#BmO"E  
authorization 认可;核准;授权;授权书 vW &G\L  
authorization by direction 指示授权 9E ^!i  
authorization by instruction 指令授权 g[(@@TiG  
authorization by warrant 令状授权 .aT@'a{F  
authorization of unit trust 单位信托的认可 7su2A>Ix  
authorized agent 指定代理人 q TJ0}F  
authorized capital 法定资本 M#gxi N  
authorized clerk 出市员 %'1iT!g8  
authorized dealer 认可交易商 r0}x:{$M  
authorized financial institution 认可财务机构 m#UQ,EM  
authorized fund 认可基金 Pdf-2 Tx  
authorized fund house 获授权的基金公司;认可基金公司 ~LuGfPO^  
authorized institution 认可机构 6=/sEzS'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f- XUto  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &<;T$Y  
authorized insurer 获授权保险人;获认可承保人 vqN/crJ@  
authorized investment 特准投资项目 DP @1to@  
authorized person 获授权人 HF FG4'  
authorized representative 获授权代表 DT`HS/~fH  
authorized share capital 法定股本 :Dt y([  
automated quotation system 自动报价系统 n0lOq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *<sc[..)  
自动交易系统〔香港期货交易所有限公司〕 O z6$u  
automatic adjustment mechanism 自动调整机制 |N`0G.#  
automatic adjustment system 自动调整系统 +g g_C'"  
Automatic Clearing House 自动票据交换所 !CU-5bpu  
automatic exchange rates accumulation system 自动化汇率累集系统 D U\ytD`u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c0zcR)=mL  
automatic teller machine [ATM] 自动柜员机 (c[u_~ ;  
autopay 自动转帐 + Tp% *  
available assets 可用资产 lMFo)4&P  
available fiscal reserve 现存财政储备 K? o p3}f?  
available profit 可用利润 |aP`hVm  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 S=,czs3N  
average 平均;平均数;海损 ms0V1`  
average basic salary 平均基本薪金 P4#i]7%  
average consumer expenditure 平均消费开支;一般消费开支 3Rb#!tx9  
average cost 平均成本 ,cNe-KJk  
average cost of land production 增辟土地平均成本 NVx>^5QV  
average daily turnover 平均每日成交额 {N}az"T4f  
average daily wage rate 平均每日工资率 7n#-3#_mG  
average expenditure pattern 平均开支模式 b#?sx"z  
average growth rate 平均增长率 `o{ Z;-OF  
average net fixed assets 固定资产平均净值 -| FHv+  
average of relatives 相对价格平均数 >UCg3uFj  
average price 平均价格 TnN yth wZ  
average propensity to consume 平均消费倾向;一般消费倾向 ]R""L<K%HF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :k_&Zd j,B  
average rate 平均率 C~T ,[U  
average revenue 平均收入;平均收益 4*}&nmW  
average stock 平均库存;平均存货 2A\b-;4EP  
average yearly rent 平均年租 r<ww%2HTS  
avoidance of double taxation 避免双重课税 Rj";?.R*e  
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 )!-gT  
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