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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+D 6Z'B  
A share A股;甲类股份 "(VcYQ+  
abatement of tax 减税;减扣免税额 1Sk6[h'CL  
ABN AMRO Bank N.V. 荷兰银行 xTJ5VgG  
above-the-line expenditure 线上项目支出;经常预算支出 X_@@v|UF  
above-the-line receipt 线上项目收入;经常预算收入 ?Gw89r  
ABSA Asia Limited 南非联合亚洲有限公司 Y. tFqzo3  
absolute change 绝对数值变更 7V``f:#d  
absolute expenditure 实际开支 cHct|Z u  
absolute guideline figure 绝对准则数字 z5'nS&x  
absolute interest 绝对权益 g}KZL-p4\m  
absolute order of discharge 绝对破产解除令 C>VZf,JE1  
absolute profit margin 绝对利润幅度 !jnIXvT1qy  
absolute value 实值;绝对值 DCUq.q)  
absolutely vested interest 绝对既得权益 o^6j(~  
absorbed cost 已吸收成本;已分摊成本 ;CBdp-BUj  
absorption 吸收;分摊;合并 cBf{R^>Fd  
absorption rate 吸收率;摊配率;分摊率 CxQ,yd;>  
ACB Finance Limited 亚洲商业财务有限公司 ;>Qd )'  
acceptable form of reciprocity 合理的互惠条件 i_ TdI  
acceptable rate 适当利率;适当汇率 BQg]$Tr?  
acceptance agreement 承兑协议 B`EgL/Wg[  
acceptance for honour 参加承兑 ,^C;1ph  
acceptor 承兑人;接受人;受票人 S6X<3L`FfH  
acceptor for honour 参加承兑人 |%;txD  
accident insurance 意外保险 Isb^~c_P  
Accident Insurance Association of Hong Kong 香港意外保险公会 mj|9x1U)  
accident insurance scheme 意外保险计划 U# B  
accident year basis 意外年度基准 AE _~DZ:%c  
accommodation 通融;贷款 +[`%b3Nk  
accommodation bill 通融票据;空头票据 6LQO>k  
accommodation party 汇票代发人 ji=po;g=E  
account balance 帐户余额;帐户结余 /MtacR  
account book 帐簿 h!GixN?  
account collected in advance 预收款项 RVx<2,['  
account current book 往来帐簿 Ma#-'J  
account of after-acquired property 事后取得的财产报告 ^u,x~nPXg  
account of defaulter 拖欠帐目 [.,6~=}vP  
account payable 应付帐款 Hp AZ{P7  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "r+<=JU>OV  
account receivable 应收帐款 Ka{Zoi]  
account receivable report 应收帐款报表 fTgN2U  
account statement 结单;帐单;会计财务报表 u)pBFs<dn  
account title 帐户名称;会计科目 0yNlf-O  
accountant's report 会计师报告 o#6}?g.  
Accountant's Report Rules 会计师报告规则 "FS.&&1(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c Zr4  
Accounting Arrangements 《会计安排》 $@wkQ%  
accounting basis 会计基础 lsi8?91  
accounting by Official Receiver 破产管理署署长呈交的帐目 k({8C`&tK/  
Accounting Circular 《会计通告》 wv-8\)oA  
accounting class 会计类别 V|7CYkB8  
accounting date 记帐日期;会计结算日期 gs >cx]>  
accounting for money 款项核算 g2q=&eI"  
Accounting Officer 会计主任 q(W@=-uDK  
accounting period 会计报告期;会计期 s'I$yJ)@2E  
accounting policy 会计政策;会计方针 sA.yb,Fw  
accounting practice 会计惯例 ~]W8NaQB(  
accounting principle 会计准则 Wz]S+IpY  
accounting record 会计记录 -AQX-[B  
accounting report 会计报告 )' #(1 ,1k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _3S{n=9  
Accounting Society of China 中国会计学会 }Jfo(j  
accounting statement 会计报表 R&0l4g-4>  
accounting system 会计制度;会计系统 h@d m:=ul  
accounting transaction 会计事项;帐务交易 (C%'I  
accounting treatment 会计处理 wBET.l'd  
accounting year 会计年度 M-gjS6c\3  
accretion 增值;添加 p2K9R4  
accrual 应计项目;应累算数目 T-TH. R  
accrual basis 应计制;权责发生制 r N7"%dx  
accrual basis accounting 应计制会计;权责发生制会计 kz^G.5n   
accrue 应累算;应计 #v-!GK_<  
accrued benefit 应累算利益 f14c} YY  
accrued charges 应计费用  2Mda'T8  
accrued cumulative preference share dividend 应累算的累积优先股股息 }d(6N&;"zN  
accrued expenses 应累算费用 4KnDXQ%  
accrued interest payable 应付利息;应计未付利息 YBP{4Rl  
accrued interest receivable 应收利息;应计未收利息 !w Bmf&=  
accrued right 累算权益 X c^~|%+  
accruing profit 应累算的利润 x?IT#ty  
accumulated fiscal reserve 累积财政储备 :*1w;>o)n  
accumulated profit 累积利润;滚存溢利 ;+U9;  
accumulated reserve 累积储备 1F|+4  
accumulation of surplus income 累积收益盈余 }UrtDXhA  
acquired assets 既得资产 K~]jXo^M  
acquisition 收购;购置;取得 ?H&p zY~H  
acquisition cost 购置成本 d}Om?kn  
acquisition expenses 购置费用 MR}\fw$(.  
acquisition of 100% interest 收购全部股权 _c2#  
acquisition of control 取得控制权 ./d (@@  
acquisition of fixed assets 购置固定资产 p* @L1  
acquisition of shell “买壳” 6_Kz}PQ  
acquisition price 收购价 Gf?KpU  
act of God 天灾 c z|IBsa*  
acting partner 执事合伙人 A?/?9Gr  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x-<dJ}`  
active partner 积极参与的合伙人 Ar==@777j  
active trading 交投活跃 _,^sI%  
actual circulation 实际流通 \w3wh*  
actual cost 实际成本 ? &O$ayG77  
actual expenditure 实际开支;实际支出 |zMQe}R@%  
actual income 实际入息;实际收入;实际收益 iYf4 /1IG,  
actual market 现货市场 1;W>ceN"  
actual price 现货价;实际价格 mI# BQE`p6  
actual profit 实际利润 _OY;SJ(  
actual quotation 实盘;实际价位;实际报价 Lj H];=R  
actual year basis 按实际年度计算 d,77L  
actuals 实货 Mw~ ?@Sq  
actuarial investigation 精算调查 <T wq{kt  
actuarial principle 精算原则 RjDFc:bB  
actuarial report 精算师报告 S%@$J~\rx  
Actuarial Society of Hong Kong 香港精算学会 ;%1^k/b6t  
actuarial valuation 精算师估值 #lO;G k{  
actuary 精算师 jhLh~. 8  
ad referendum agreement 暂定协议;有待覆核的协定 j{g{`Qa  
ad valorem duty 从价税;按值征税 { at; U@o  
ad valorem duty system 从价税制 Hpt)(Nz:  
ad valorem fee 从价费 OH~t\fQ1Zf  
ad valorem tariff 从价关税 <7GK *I  
additional allowance 额外免税额 f As:[  
additional amount for unexpired risk 未过期风险的额外款额 1}6pq 2  
additional assessable profit 补加应评税利润 j!s&yHE1  
additional assessment 补加评税 9YJb~tuZ73  
additional commitment 额外承担 z+b~#f3  
additional commitment vote 额外承担拨款 +3C S3fTq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t]x HM  
additional dependent parent allowance 供养父母额外免税额 O v-I2  
additional provision 额外拨款 TDoYp  
additional stamp duty 附加印花税 EY>A(   
additional tax 补加税罚款;补加税款 MWl@smRh  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )d(cXN-T  
adjudged bankrupt 被裁定破产 W{0:8_EI  
adjudicated bankrupt 裁定破产人 &[YG\8sxWa  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _5zR!|\^  
adjudication of bankruptcy 裁定破产;宣告破产 Lg^m?~{  
adjudication of insolvency 裁定无力偿还债务 Pc3u`QL?  
adjusted actual 经调整的实数;调整后的实数 B$bsh.  
adjusted current assets 经调整的流动资产;调整后的流动资产 bYtF#Y   
adjusted figure 经调整的数字;调整后的数额 ^T5c^ M8o  
adjusted liabilities 经调整的负债;调整后的负债 6"DvdJ0MB  
adjusted loss 经调整的亏损;调整后的亏损 d>%_<pw  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 /$n${M5!  
adjusted profit 经调整的利润;调整后的利润 <fw[7=_)^  
adjusted surplus 经调整的盈余额;调整后的盈余额 m[}$&i$(  
adjusted value 经调整的价值;调整后的价值 U0rz 4fxc  
adjustment 调整;修订;理算〔保险〕 eYagI  
adjustment centre 调剂中心 |"mb 59X  
adjustment lag 调整过程的时间差距;调整时差 e9 NHbq  
adjustment mechanism 调整机制 O/k4W#  
adjustment of loss 亏损调整 x!< C0N>?z  
adjustment process 调整过程;调整程序 zm e:U![  
adjustment range 调整幅度 Dihk8qJ/6  
administered exchange rate 受管制汇率 B0Z@ Cf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;#;X@BhS  
administration expenses 行政费用 GB+G1w  
administration fee 手续费;行政费 D,hl+P{^K  
administration in bankruptcy 破产管理 DGU$3w  
administration order 遗产管理令 TC2aD&cw{  
administrator 管理人;遗产管理人 g9gyWz  
administrator of the estate 遗产管理人 ?eu=0|d  
admission of debt 债项承认书 )S%mKdOm $  
admission of proof 接纳债权证明 1t)6wk N  
advance 放贷款项;垫付款项;预支款项;预付款项 HZ|6&9we  
advance account 暂支帐目;预付款帐户 L+,{*Uj[;  
advance compensation 预付补偿金 a%AU9?/q#  
advance from shareholder 股东垫款 ?832#a?FZ;  
advance pending reimbursement 预支以待日后付还 cq0jM;@d  
advanced economy 先进经济体系 M*}o{E;  
advancement 预付;预付财产 F :u}7t>  
advances warrant 垫款令 /`1zkBj<&  
advancing 贷出 +?c&Gazi  
adverse balance 逆差 'g^]ZTxb  
adverse exchange 逆汇 +Kk6|+5u  
advertisement addressed to shareholders 在报章刊登的致股东通告 JK1b 68n  
advice for collection 托收通知书 t*DM^. @  
advice of drawing 提款通知书;汇票通知书 =Xp 3UNXg  
advice of payment 付款通知 s8tI_h  
Advisory Committee [Securities and Futures Commission] 5'o.v^l  
谘询委员会〔证券及期货事务监察委员会〕 C }!$'C|  
Advisory Committee on Diversification 经济多元化谘询委员会 nK:39D$(  
affidavit 誓章;遗产申报誓章 sOHh&e  
affidavit of no receipt 述明无收款的誓章 0{j>u`  
affiliate 联号;联营公司;附属公司 _|*j8v3  
affiliated company 附属公司;联号;联营公司 7mu%|!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6sPd")%G  
affordability 负担能力 )ow3Bl8w  
African Development Bank [AfDB] 非洲开发银行 P$!Ht  
after-acquired property 事后取得的财产 bDr'W   
after-hours dealing 市后交易 %o?fE4o'  
after-tax profit 税后盈利;税后利润;税后溢利 jReI+ pS  
agency agreement 代理协议 r}vr E ^Q  
agency expenses 代理机构的开支 C6Kz6_DQZ  
agency fee 代理费 Qc3 !FW<26  
Agency Law 《代理法》 {!-w|&bF  
agent 代理人;承销人 ] 03!K E  
agent of company 公司代理人 Edjh*  
agent's fee 代理人费;经纪费 o&>0 pc  
aggregate 总计;总数;总体数字 xUG|@xIwc  
aggregate amount 总款额;总额 0^.q5#A2  
aggregate assets and liabilities 总体资产与负债 L\b$1U!i  
aggregate at constant price 按固定价格计算的总体数字 bT8BJY%+  
aggregate demand 总需求 [*1c.&%(  
aggregate gross position 总持仓量 -5Ccuk>6  
aggregate limit 总限额 Y &#<{j':  
aggregate of salaries tax 合计薪俸税 0AaN  
aggregate performance 总体表现;总体业绩 TzIgEn~  
aggregate supply 总体供应 \TKv3N  
aggregate surplus 总盈余 C&"8A\we  
aggregate total 整体总额  fBQZ=zh  
aggregate value 总值;合计价值 >s1HQSe66  
aggregated basis 合计基准 au GN~"n^  
aggregated net chargeable income 合计应课税入息实额 !1!uB }  
aggregation 合并计算;合计;总和 AKS(WNGEp  
aggregation of incomes of husband and wife 夫妇入息合并计算 yX8F^iv[  
aggregation of property 财产的总和 K[ylyQ1  
agio 差价;贴水 l]%|w]i\  
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》 _/KW5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KYlWV<sR  
《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》 C#gQJ=!B  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /A_ IS`  
《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》 ZI5UQH/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oiklRf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #!<x|N?_<  
agreement for a settlement 授产协议 <q_H 3|  
agreement for assignment 转让协议 ^goS? p/z  
agreement for sale 售卖协议;买卖协议 3Hq0\Y"Y  
agreement for sale and purchase 买卖协议 {"@Bf<J#  
agreement for the payment of interest 支付利息协议 ~)()PO  
agreement for the repayment of money 还款协议 &jj\-;=~Ho  
agreement of reinsurance 再保险协议 >(\[$  
Agricultural Bank of China 中国农业银行 ~kYF/B2*  
air passenger departure tax 飞机乘客离境税 z muq4-.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [TNYPA> {  
airport tax 机场税 zO!`sPP  
alcohol duty 酒精税 U:`rNHl  
alienation 让与;让渡;转让 PY`V]|J  
alimony 生活费;赡养费 t);5Cw _  
All Ordinaries Index [AOI] 所有普通股指数 EkJo.'0@  
all risks 全险;综合险 ?lbX.+  
All Sales Record for Stock Market 《股票市场成交报告》 A@`C<O ^  
Allied Capital Resources Limited 新联财务有限公司 'W$qi@f_s  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }p "HD R>  
allocation letter 拨款信件 \Ud2]^D=  
allocation of fund 分配款项;预留款项 a8dR.  
allocation of profit 利润分配;溢利分配 b#$:XS  
allocation warrant 拨款令 {Q4=GrS  
allotment 分配;配股 KnbP@!+c  
allotment notice 股份配售通知;配股通知 4}8Xoywi1  
allotment of shares 股份分配 U~7.aZHPx3  
allowable 可获宽免;免税的 71f]KalqL  
allowable business loss 可扣除的营业亏损 <nIU]}q  
allowable expenses 可扣税的支出 F@?QVdY1q7  
allowance 免税额;津贴;备抵;准备金 r"rEVx#1=  
allowance for debts 债项的免税额 CMTy(Z8_)  
allowance for depreciation by wear and tear 耗损折旧免税额 !lHsJ)t  
allowance for funeral expenses 殡殓费的免税额 OD*DHC2rN]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |z5olu$gVc  
allowance for repairs and outgoings 修葺及支出方面的免税额 K<N0%c~  
allowance to debtor 给债务人的津贴 |QHWX^pO  
alteration of capital 资本更改 F.AO  
alternate trustee 候补受托人 S~m* t i(  
amalgamation 合并 ,ll!19y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I\4 I,ds  
ambit of charges 征税范围;收费范围 SqEO ] ~  
amended valuation 经修订的估值 M?]ObIM:5  
American Commodities Exchange 美国商品交易所 )TXn7{M:  
American Express Bank Limited 美国运通银行 9#_49euy|P  
American Stock Exchange 美国证券交易所 G|H\(3hHLZ  
amortization 摊销 b>fDb J0  
amount due from banks 存放银行同业的款项 ;M}bQ88  
amount due from banks abroad 存放海外银行同业的款项 3aW4Gs<g  
amount due from holding companies 控股公司欠款 sYXVSNonm  
amount due from local banks 存放本港银行同业的款项 ,m0=zH4+:  
amount due to banks 银行同业的存款 23Eg|Xk  
amount due to banks abroad 海外银行同业的存款 ))eR  
amount due to holding companies 控股公司存款 Z#\ \NfR  
amount due to local banks 本港银行同业的存款 q^,^tw  
amount due to outport banks 外埠银行同业的存款 UY>{e>/H9  
amount for note issue 发行纸币的款额 783a Z8  
amount of bond 担保契据的款额 r}XD{F}"  
amount of consideration 代价款额 E4 JS   
amount of contribution 供款数额 f *)t<1f  
amount of indebtedness 负债款额 qf ]ax!bK  
amount of principal of the loan 贷款本金额 {'{ssCL  
amount of rates chargeable 应征差饷数额 g%^Zq"  
amount of share capital 股本额 h~<#1'/<  
amount of sums assured 承保款额 <$ '#@jW  
amount of variation 变动幅度 b}[{'  
amount of vote 拨款数额 \7W {/v4^  
amount payable 应付款额 y<B "  
amount receivable 应收款额 R[o KhU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x37r{$2  
analysis 分析 '\ 6.GP  
ancillary risk 附属风险 /GCSC8T  
annual account 周年帐目;周年帐目报表;年度决算;年结 ZP?](RV>xg  
annual accounting date 年结日期 =(zk-J<nY  
annual allowance 每年免税额;年积金;年度津贴;年津 +>/ Q+nh  
annual balance 年度余额 3DgI.V6un  
annual disposable income 每年可动用收入 23+>K  
annual estimates 周年预算 A7ck-9dT/L  
annual fee 年费 [_b10Z'{  
annual general meeting 周年大会 E6BW&Xp  
annual growth rate 年增率;每年增长率 !$Mv)c/_u  
annual long-term supplement 长期个案每年补助金 IgSe%B  
annual pensionable emolument 可供计算退休金的年薪 q-p4k`]  
annual report 年报 !07$aQYcd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~l.]3wyk  
annual return 周年报表;周年申报表;每年报税表格 wwE9|'Ok  
Annual Return Rules 《周年报表规则》 +]UPY5:F  
annual review of consumer prices 每年消费物价回顾 mo <g'|0  
annual roll-forward basis 逐年延展方式 l$PO!JRD  
annual salary 年薪 >oLM2VJ  
annual statement 年度报表;年度决算表 .'>r?%a  
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 RkC?(p  
annuitant 年金受益人 ~d>O.*Q)  
annuity 年金 *FOTq'%i  
annuity contract 年金合约 |h8C}P&Z  
annuity on human life 人寿年金 ./.E=,j  
antecedent debt 先前的债项 [gD02a: u  
ante-dated cheque 倒填日期支票 CYG'WFvZZ  
anticipated expenditure 预期开支 -cJ(iz9!  
anticipated net profit 预期纯利 *:)#'cenI  
anticipated revenue 预期收入 _U'edK]R  
anti-inflation measure 反通货膨胀措施 XBi@\i=  
anti-inflationary stance 反通货膨胀立场 A9F&XF7{  
apparent deficit 表面赤字 &>sG x K  
apparent financial solvency 表面偿债能力 Jtc?p{  
apparent partner 表面合伙人 i Ri1E;  
application for personal assessment 个人入息课税申请书 R],,-  
application of fund 资金应用 C\E Z8  
application to release as liquidator and to destruct the books of accounts and documents \:^$ZBQr<n  
申请免除清盘人职务及毁灭帐簿与文件 4AUY8Pxp  
appointed actuary 委任精算师 FL0[V,  
appointed auditor 委任核数师;委任审计师 *}3~8fu{  
appointed trustee 委任的受托人 us$~6  
appointer 委任人 )FE'#\  
apportioned pro rata 按比例分摊 ?T?%x(]I  
apportionment 分配;分摊 Xdw%Hw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YjLPW@  
apportionment formula 分摊方程式 ^> ZQ:xs@(  
apportionment of estate duty 遗产税的分摊 qo4AQ}0 <  
appraisal 估价;评估 /|BzpIfpN  
appreciable growth 可观增长 b- %7@j  
appreciable impact 显着影响 3-tp94`8}t  
appreciable increase 可观增长 J:p nmZ`X  
appreciation 增值;升值 >P+V!-%#  
appreciation against other currencies 相对其他货币升值 `7+?1 z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 67Ge}6*2pd  
appreciation tax 增值税 hF!yp7l;  
appropriation 拨款;拨用;拨付 p8o%H-Xk  
appropriation account 拨款帐目 }?8KFe7U  
Appropriation Bill 拨款法案 u~% m(  
appropriation-in-aid system 补助拨款办法 h4!$,%"''  
approved assets 核准资产 ]TqcV8Q~  
approved basket stock 认可一篮子证券 vg *+>lbA  
approved budget 核准预算 Hq6VwQu?  
approved charitable donation 认可慈善捐款 Wf>UI)^n  
approved charitable institution 认可慈善机构 x&8fmUS:@;  
approved currency 核准货币;认可货币 R4p bi=  
approved estimates 核准预算 Zo'lvOpyZ  
approved estimates of expenditure 核准开支预算 B% BO  
approved overseas insurer 核准海外保险人 Y"G$^3% (]  
approved overseas trust company 核准海外信托公司 Koahd =  
approved pooled investment fund 核准汇集投资基金 H~@aT7  
approved provident fund scheme 认可公积金计划 F1gDeLmJ  
approved provision 核准拨款 < _c84,[V  
approved redeemable share 核准可赎回股份 Oj~k1+*  
approved regional stock 认可地区性证券 ()3+! };  
approved retirement scheme 认可退休金计划 l AE$HP'o  
approved subordinated loan 核准附属贷款 g)xzy^2e  
arbitrage 套戥;套汇;套利 ]qhVxeUm  
arbitrageur 套戥者;套汇者 P4Wd=Xoz6  
arbitrary amount 临时款项 Ypha{d  
arrangement 措施;安排;协定 ^J\)cw  
arrears 欠款 +1F@vag7  
arrears of pay 欠付薪酬 HwM:bY N  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~d){7OG  
articles of association 组织章程;组织细则;组织章程细则 5#q ^lL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Q Gn4AW_  
ascertainment of profit 确定利润 q>!T*BQ  
"Asia Clear" “亚洲结算系统” 9]7+fu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uqX"^dn4u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (Q#ArMMORI  
Asian Development Fund [ADF] 亚洲发展基金 9S.R%2xw`  
Asian dollar bond 亚洲美元债券 /O/u5P{J  
Asian dollar market 亚洲美元市场 #d(6q$IE  
Asian dollar rate 亚洲美元利率 Ba!`x<wa  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8I NVn'G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]:m*7p\uk  
asked price 沽盘;喊价;索价;卖方报价 - stSl*  
assessable income 应评税入息 R*VZ=i  
assessable loss 应评税亏损 YWd:Ok0  
assessable profit 应评税利润 I`DdhMi7  
assessable value 应评税值 u\s mQhQGE  
assessed profit 估定利润 q2&&n6PYW  
assessed value 经评估价值 K31Fp;K  
assessment 评税;评定;估价;评税单 Xqf"Wx(X  
assessment number 评税编号;估价编号 r(%#@?&  
assessment of additional tax 补加税评税 B>YrDJUN  
assessment of performance 业绩评估;实绩评价 Scxf5x-  
Assessor 评税主任 0z.`  
asset price bubbles 资产价格泡沫 G'}%m;-mt  
asset-backed securities 具资产保证的证券 "R4~ 8r  
assets accretion 资产增值 2Xe2 %{  
assets and liabilities 资产与负债 BRD>q4w  
assets betterment statement 资产递增表;资产改进表 &{ntx~Eq  
assets lending 实物放款;有抵押贷款 yd#4b`8U`  
assets of the company passing on the death 死者去世时转移的公司资产 nb(#;3DQ  
assets pledged as security for liabilities 用作负债抵押的资产 zSDiJ$Xk  
assets portfolio 资产投资组合 h, +2Mc<  
assets price 资产价格 |44CD3A%  
assets quality 资产质素 *N< 22w  
assets realization 资产变现 /DZKz"N  
assets refinancing arrangement 资产再集资安排 @*A(#U8p3  
assets securitization 资产证券化 /rKrnxw  
assets situated outside Hong Kong 在香港以外地方的资产 }^)M)8zS  
assets stripping 削减资产;拆卖资产 $o {f)'.>n  
assets value 资产值 $].< /  
assignee 承让人 NVJvCs)3f  
assignment 转让;转让书;转让契 *kZJ  
assignment of interest 权益转让 F RS@-P  
assignment of letters patent and trade mark 专利证书及商标转让 Z+I[  
assignment of property 物业转让;物业转让书 w}oH]jVKL6  
assignment right 转让权 k. px  
assignor 转让人 j"}alS`-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 jpOi Eo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %w' @:~0  
associate member 附属会员 gLd3,$ Ei  
associated body corporate 相联法人团体 1UxRN7  
associated company 相联公司;联属公司 jO!!. w  
associated corporation 相联法团 @qg=lt|(F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]*I&104{  
公认会计师公会〔英国〕 yBs  
Association of Futures Exchange Brokers 香港期货经纪协会 ^J@Y?CQl\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0#XZ_(@%  
association of underwriters 承保人组织  1=W>zC  
assumption of control 接管 N ?0V0B  
assurance 担保;保险;转易;转易书 (fY(-  
assurance of interest 权益的转易 \T<?=A  
at 19XX price 按一九XX年价格计算 &ATjDbW*(  
at a discount 按赔价计算;按贴水价格计算;打折扣 a8A8?:  
at a premium 按溢价计算;按升水价格计算 b .j\=c  
at call 通知付款;按通知 4*F+-fu  
at constant market price 按固定市价计算 3 T& m  
at constant price 按固定价格计算 Jw"'ZW#W  
at cost 按成本计算 !mq+Oz~  
at current market price 按当时市价计算;按现时市价计算 [A[vR7&S  
at current price 按当时价格计算;按现时价格计算 UO>p-M  
at factor cost 按要素成本计算;按生产要素成本计算 cp[4$lu  
at money-of-the-day price 按付款当日价格计算 k\zNh<^  
at or better 按指定或较佳价位〔买卖指令〕 a;([L8^7$l  
at par 按面值计算;平价 +}X@{DB  
at sight 见票即付 g%[lUxL  
at the close 按收市盘 #{i\t E  
at the opening 按开市盘 Y~fds#y0  
attestation 见证;见证条款 ^om(6JL2  
at-the-money option 平价期权 3mr9}P9;  
attorney 受权人;受托代表人 Gi Zy C  
attornment 新拥有人承认书 =,,!a/U  
attributable profit 可归属利润 MP0gLi  
attributable share value 可归属股份价值 ,%>/8*  
Auckland Stock Exchange 奥克兰证券交易所 * J~N  
auction 拍卖 <:>a51HBX  
auctioneer 拍卖商 :);GeZ  
audit 审计;核数 pPeS4$Y  
Audit Commission 审计署 sq&$   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CbI[K|  
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〕 4 K)P Yk  
audit review 帐目审查 e"[o2=v;5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }|AUV  
audited account 审计帐目;经审计的帐目 a|lcOU  
audited annual account 经审计的周年帐目 g2w0#-  
audited balance sheet 经审计的资产负债表 a&wl-  
auditor 核数师;核数主任;审计师 o}Dy\UfU  
auditor's certificate 核数师证明书;审计师证明书 N\<M4 fn  
auditor's report 核数师报告;审计师报告 W@#)8];>  
Aussie bond 澳元债券 ? vk;b!  
austerity budget 紧缩预算 v\0[B jhL?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >g8Tl`P,iN  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^5j9WV  
Australian Dollar [AUD] 澳元 Xxp<qIEm  
Australian Options Market 澳大利亚期权市场 ^Shz[=fd  
Australian Securities Commission 澳洲证券事务监察委员会 Z5_U D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PgxD?Oi8  
Australian Stock Exchange 澳大利亚证券交易所 q\[f$==p  
Austrian Schilling [ATS] 奥地利先令 V= !!;KR0  
authentication 认证;鉴证 EcBSi995dj  
authority to purchase 委托购买证;委购书 h6 8sQd  
authorization 认可;核准;授权;授权书 [p[Kpunr{l  
authorization by direction 指示授权 r Fdq \BSi  
authorization by instruction 指令授权 |4ONGU*`E  
authorization by warrant 令状授权 N1+%[Uh9)  
authorization of unit trust 单位信托的认可 "*XR'9~7  
authorized agent 指定代理人 &37QUdp+p  
authorized capital 法定资本 D~U 4K-  
authorized clerk 出市员 SWPr5h  
authorized dealer 认可交易商 s?7g3H5#0k  
authorized financial institution 认可财务机构 *|a_(bQ4@  
authorized fund 认可基金 UIovv%7zZ  
authorized fund house 获授权的基金公司;认可基金公司 50Pz+:  
authorized institution 认可机构 @/E5$mX`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lLS`Ln)"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kd9hz-*  
authorized insurer 获授权保险人;获认可承保人 Y(-4Agq  
authorized investment 特准投资项目 FF)F%o+:w  
authorized person 获授权人 j<Lj1 P3  
authorized representative 获授权代表 rRly0H  
authorized share capital 法定股本 D CcM~  
automated quotation system 自动报价系统 mp+ %@n.;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9JJ(KY  
自动交易系统〔香港期货交易所有限公司〕 L6J=m#Ld  
automatic adjustment mechanism 自动调整机制 ((B7k{`  
automatic adjustment system 自动调整系统  -*M/,O  
Automatic Clearing House 自动票据交换所 g75)&U`>}  
automatic exchange rates accumulation system 自动化汇率累集系统 !#5RP5,,Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pg [F{T<  
automatic teller machine [ATM] 自动柜员机 }{J<Wzw  
autopay 自动转帐 Jp=ur)Dj  
available assets 可用资产 A8dIL5  
available fiscal reserve 现存财政储备 @K3<K (  
available profit 可用利润 b'3w.%^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^8ZVB.Fv  
average 平均;平均数;海损 {%)bxk6  
average basic salary 平均基本薪金 Y2"X;`<  
average consumer expenditure 平均消费开支;一般消费开支 {I&>`?7.  
average cost 平均成本 B|/=E470G  
average cost of land production 增辟土地平均成本 WIa4!\Ky!  
average daily turnover 平均每日成交额 y.=ur,Nd  
average daily wage rate 平均每日工资率 Y?{L:4cRX  
average expenditure pattern 平均开支模式 ))K3pKyb  
average growth rate 平均增长率 +DY% Y `0  
average net fixed assets 固定资产平均净值 `p|{(g'  
average of relatives 相对价格平均数 g0: mm,t\  
average price 平均价格 jn&[=Y-  
average propensity to consume 平均消费倾向;一般消费倾向 K|[[A)tt6  
average propensity to save 平均储蓄倾向;一般储蓄倾向 w[S2 ] <  
average rate 平均率 ogtKj"a  
average revenue 平均收入;平均收益 j,Eo/f+j5  
average stock 平均库存;平均存货 E=_M=5]  
average yearly rent 平均年租 1(CpTaa  
avoidance of double taxation 避免双重课税 /EZF5_`bT  
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 jjN ]*{s  
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