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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: v7&$(HJ>]L  
A share A股;甲类股份 >!bYuVHA  
abatement of tax 减税;减扣免税额 r>z8DX@  
ABN AMRO Bank N.V. 荷兰银行 +X Y}-  
above-the-line expenditure 线上项目支出;经常预算支出 dW:  
above-the-line receipt 线上项目收入;经常预算收入 r9*{)"  
ABSA Asia Limited 南非联合亚洲有限公司 XZKOBq B]  
absolute change 绝对数值变更 ghms-.:b8  
absolute expenditure 实际开支 <<UlFE9"  
absolute guideline figure 绝对准则数字 'JkK0a2D  
absolute interest 绝对权益 . `hlw'20  
absolute order of discharge 绝对破产解除令 c-M&cU+=L  
absolute profit margin 绝对利润幅度 F},JP'\X  
absolute value 实值;绝对值 RKj A`cJ  
absolutely vested interest 绝对既得权益 @XmMD6{<  
absorbed cost 已吸收成本;已分摊成本 ?.4.Ubc\  
absorption 吸收;分摊;合并 J~c]9t  
absorption rate 吸收率;摊配率;分摊率 <D&75C#  
ACB Finance Limited 亚洲商业财务有限公司 Q{$2D&  
acceptable form of reciprocity 合理的互惠条件 )dlt$VX  
acceptable rate 适当利率;适当汇率 f5sk,Z  
acceptance agreement 承兑协议 (8H^{2K~  
acceptance for honour 参加承兑 L G=Q  
acceptor 承兑人;接受人;受票人 @]2cL  
acceptor for honour 参加承兑人 Crww\#E;  
accident insurance 意外保险 fF *a/\h %  
Accident Insurance Association of Hong Kong 香港意外保险公会 BA-n+WCWJ  
accident insurance scheme 意外保险计划 q=[0`--cd  
accident year basis 意外年度基准 #p_ ~L4iW  
accommodation 通融;贷款 >!a*wf~]  
accommodation bill 通融票据;空头票据 K0+J!- a]7  
accommodation party 汇票代发人 8eLNKgc  
account balance 帐户余额;帐户结余 ):.]4n{L  
account book 帐簿 D ORFK  
account collected in advance 预收款项 .6/[X` *  
account current book 往来帐簿 /ox}l<ha  
account of after-acquired property 事后取得的财产报告 '4O1Y0K  
account of defaulter 拖欠帐目 3}N:oJI$z  
account payable 应付帐款 pD &\Z~5T  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^8fO3<Jg  
account receivable 应收帐款 T.K$a\/{,  
account receivable report 应收帐款报表 ,u\M7,a^  
account statement 结单;帐单;会计财务报表 @Z|cUHo  
account title 帐户名称;会计科目 A Ys<IMQ  
accountant's report 会计师报告 h|jsi*4NnL  
Accountant's Report Rules 会计师报告规则 7J')o^MG  
accounting and auditing procedure 会计与审计程序;会计与核数程序 IHB{US1G  
Accounting Arrangements 《会计安排》 ?;i6eg17<  
accounting basis 会计基础 RS$:]hxd>_  
accounting by Official Receiver 破产管理署署长呈交的帐目 hVR=g!e#X  
Accounting Circular 《会计通告》 Ad`; O+/;  
accounting class 会计类别 3UH=wmG0w  
accounting date 记帐日期;会计结算日期 9D 0ujup  
accounting for money 款项核算 g(<@r2p  
Accounting Officer 会计主任 NB, iC [e  
accounting period 会计报告期;会计期 W=G[hT5L{  
accounting policy 会计政策;会计方针 /yH:ur  
accounting practice 会计惯例 C\fc 4  
accounting principle 会计准则 *[ A%tj%  
accounting record 会计记录 [!DLT6Qk  
accounting report 会计报告 F%< 0pi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rV1JJ.I  
Accounting Society of China 中国会计学会 \hm=AGI0  
accounting statement 会计报表 ?MN?.O9-  
accounting system 会计制度;会计系统 /Wzic+v<>  
accounting transaction 会计事项;帐务交易 SM@1<OCc  
accounting treatment 会计处理 uK t>6DN.  
accounting year 会计年度 VT-&"Jn  
accretion 增值;添加 Zcf?4{Kd?  
accrual 应计项目;应累算数目 MMcHzRF  
accrual basis 应计制;权责发生制 tq1h1  
accrual basis accounting 应计制会计;权责发生制会计 ZpWG  
accrue 应累算;应计 $XaZqzeVI  
accrued benefit 应累算利益 fxyPh  
accrued charges 应计费用 .|_+>){$w  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q=>@:1=  
accrued expenses 应累算费用 ]@Zj-n8  
accrued interest payable 应付利息;应计未付利息 bBg?x 4bu  
accrued interest receivable 应收利息;应计未收利息 iD{;!dUZ  
accrued right 累算权益 FK+jfr [  
accruing profit 应累算的利润 XhTp'2,]  
accumulated fiscal reserve 累积财政储备 ~>+}(%<,  
accumulated profit 累积利润;滚存溢利 0y6nMI  
accumulated reserve 累积储备 2MJ0[9  
accumulation of surplus income 累积收益盈余 J *^|ojX  
acquired assets 既得资产 ]D<r5P%  
acquisition 收购;购置;取得 x{IOn;>R  
acquisition cost 购置成本 /G</ [N5  
acquisition expenses 购置费用 whRc YnJ  
acquisition of 100% interest 收购全部股权 |\elM[G"g  
acquisition of control 取得控制权 wUl}x)xo  
acquisition of fixed assets 购置固定资产 9jJ&QACn  
acquisition of shell “买壳” x?f3XEA_  
acquisition price 收购价 R$cg\DD  
act of God 天灾 {n |Ra[9_  
acting partner 执事合伙人 ^oPf>\),C  
active market 买卖活跃的市场;交投畅旺的市场;旺市 gLu#M:4N  
active partner 积极参与的合伙人 %tmK6cY4Y  
active trading 交投活跃 ssoe$Gr7>  
actual circulation 实际流通 ZW*"Kok  
actual cost 实际成本 W;u~}k<  
actual expenditure 实际开支;实际支出 \@tt$ m%  
actual income 实际入息;实际收入;实际收益 a0y;c@pkO  
actual market 现货市场 5\qoZs*e  
actual price 现货价;实际价格 1C'lT,twl  
actual profit 实际利润 hPhN7E03  
actual quotation 实盘;实际价位;实际报价 lSQANC'  
actual year basis 按实际年度计算 ']4sx_)S  
actuals 实货 {TlS)i`  
actuarial investigation 精算调查 qhiQ!fMQ  
actuarial principle 精算原则 Gu&zplB  
actuarial report 精算师报告 u:"mq.Q  
Actuarial Society of Hong Kong 香港精算学会 8 =J6{{E  
actuarial valuation 精算师估值 b9`MUkGGd  
actuary 精算师 /Nb&e  
ad referendum agreement 暂定协议;有待覆核的协定 gdHPi;  
ad valorem duty 从价税;按值征税 H|Q)Tp Lk  
ad valorem duty system 从价税制 ;h] zN  
ad valorem fee 从价费 pSc<3OI  
ad valorem tariff 从价关税 !`Bb[BTf  
additional allowance 额外免税额 !.x(lOqf  
additional amount for unexpired risk 未过期风险的额外款额 %mh K1,  
additional assessable profit 补加应评税利润 zFwp$K>{QY  
additional assessment 补加评税 IO|">a6  
additional commitment 额外承担 4,T S1H  
additional commitment vote 额外承担拨款 KxK$Y.y]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C:$lH  
additional dependent parent allowance 供养父母额外免税额 \ $z.x-U  
additional provision 额外拨款 3Pkzzyk_|D  
additional stamp duty 附加印花税 IjJ3./L!5  
additional tax 补加税罚款;补加税款 QT^W00h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 xZbm,. v  
adjudged bankrupt 被裁定破产 \q%li)  
adjudicated bankrupt 裁定破产人 H@5:x8  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )2u=U9  
adjudication of bankruptcy 裁定破产;宣告破产 QvjsI;CQ-  
adjudication of insolvency 裁定无力偿还债务 v8_HaA$5Y  
adjusted actual 经调整的实数;调整后的实数 D|6p rC%/  
adjusted current assets 经调整的流动资产;调整后的流动资产 j9%=8Dn.<  
adjusted figure 经调整的数字;调整后的数额 uppA`>  
adjusted liabilities 经调整的负债;调整后的负债 #ZF|5 r +  
adjusted loss 经调整的亏损;调整后的亏损 Dj #G{X".  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 :+m|KC(Z  
adjusted profit 经调整的利润;调整后的利润 EKq9m=Ua@o  
adjusted surplus 经调整的盈余额;调整后的盈余额 ysDfp'C,  
adjusted value 经调整的价值;调整后的价值 |cUlXg=  
adjustment 调整;修订;理算〔保险〕 I.1zD aP  
adjustment centre 调剂中心 'Pr(7^  
adjustment lag 调整过程的时间差距;调整时差 _T8#36iR  
adjustment mechanism 调整机制 Gl`Yyw@84  
adjustment of loss 亏损调整 'mG[#M/Y  
adjustment process 调整过程;调整程序 )\'U$  
adjustment range 调整幅度 [ gx<7}[  
administered exchange rate 受管制汇率 )^L+iht  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 l`fjz-eE  
administration expenses 行政费用 h#'(UZ  
administration fee 手续费;行政费 <~vamim#K  
administration in bankruptcy 破产管理 mgh,)=2cE(  
administration order 遗产管理令 B k#68p  
administrator 管理人;遗产管理人 }(O 7tC  
administrator of the estate 遗产管理人 l[L\|hv'n  
admission of debt 债项承认书 ;40!2P8t  
admission of proof 接纳债权证明 @kRe0:t  
advance 放贷款项;垫付款项;预支款项;预付款项 jQC6N#L  
advance account 暂支帐目;预付款帐户 4Poi:0oOys  
advance compensation 预付补偿金 _`*x}  
advance from shareholder 股东垫款 97NF*-)N  
advance pending reimbursement 预支以待日后付还 k9'%8(7M:  
advanced economy 先进经济体系 8cF-kfbfZ  
advancement 预付;预付财产 tDF6%RG  
advances warrant 垫款令 ``$At,m  
advancing 贷出 *5.s@L( VU  
adverse balance 逆差 eHm!  
adverse exchange 逆汇 F=$2Gz 'RT  
advertisement addressed to shareholders 在报章刊登的致股东通告 ={YW*1Xw  
advice for collection 托收通知书 9Clddjf?c  
advice of drawing 提款通知书;汇票通知书 <eI7xifD  
advice of payment 付款通知 f-tjMa /_  
Advisory Committee [Securities and Futures Commission] %'%r.  
谘询委员会〔证券及期货事务监察委员会〕 h 5t,5e}  
Advisory Committee on Diversification 经济多元化谘询委员会 _:?)2NV  
affidavit 誓章;遗产申报誓章 \y"!`.E7\d  
affidavit of no receipt 述明无收款的誓章 TOeJnk  
affiliate 联号;联营公司;附属公司 c+ Ejah+  
affiliated company 附属公司;联号;联营公司 -Q<3Q_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]?/[& PP,  
affordability 负担能力 G! L=W#{  
African Development Bank [AfDB] 非洲开发银行 DNq=|?qn]  
after-acquired property 事后取得的财产 6rF[eb  
after-hours dealing 市后交易 WojZ[j>  
after-tax profit 税后盈利;税后利润;税后溢利 O>lF{yO0`  
agency agreement 代理协议 P`cEu6:  
agency expenses 代理机构的开支 [XhuJdr"u  
agency fee 代理费 :|EM1-lwf  
Agency Law 《代理法》 U[ u9RB  
agent 代理人;承销人 AhiZ0W"  
agent of company 公司代理人 CJ%bBL'.  
agent's fee 代理人费;经纪费 J`Q#p%W  
aggregate 总计;总数;总体数字 JyvXNV,  
aggregate amount 总款额;总额 l;b5v]~  
aggregate assets and liabilities 总体资产与负债 ,3!l'|0jJ  
aggregate at constant price 按固定价格计算的总体数字 S%R:GZEf_  
aggregate demand 总需求 7-nwfp&|$  
aggregate gross position 总持仓量 ,H'O`oV!1E  
aggregate limit 总限额 & 2& K9R  
aggregate of salaries tax 合计薪俸税 o{(-jhR  
aggregate performance 总体表现;总体业绩 Z; r}G m  
aggregate supply 总体供应 GCkc[]2p  
aggregate surplus 总盈余 ~raRIh=  
aggregate total 整体总额 KcF2}+iM   
aggregate value 总值;合计价值 xwW[6Ah  
aggregated basis 合计基准 #6[FGM  
aggregated net chargeable income 合计应课税入息实额 & ;ie+/B  
aggregation 合并计算;合计;总和 q*SX.A>YR  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,ic.b @u1  
aggregation of property 财产的总和 22a$//}E  
agio 差价;贴水 O{y2tz3  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~3dBt@%0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ' ^^]Or  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 O~.A}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /lCn^E6-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?{mFQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f`*Ip?V-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?_3K]i1IS  
agreement for a settlement 授产协议 40<ifz[7  
agreement for assignment 转让协议 {n2mh%I  
agreement for sale 售卖协议;买卖协议 ,9^wKS!7$  
agreement for sale and purchase 买卖协议 P PZxH}J.  
agreement for the payment of interest 支付利息协议 L&+XFntR  
agreement for the repayment of money 还款协议 d}GO(  
agreement of reinsurance 再保险协议 L5 Rj;qhi  
Agricultural Bank of China 中国农业银行 j)?I]j/  
air passenger departure tax 飞机乘客离境税 zjs@7LN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ev|2bk \  
airport tax 机场税 mWZoo/xtT  
alcohol duty 酒精税 Fyrr,#  
alienation 让与;让渡;转让 V lN&Lz  
alimony 生活费;赡养费 RcitW;{|Kg  
All Ordinaries Index [AOI] 所有普通股指数 ;]3Tuq  
all risks 全险;综合险 ,YX[6eZr  
All Sales Record for Stock Market 《股票市场成交报告》 N93 ZI|T  
Allied Capital Resources Limited 新联财务有限公司 44B)=p7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ):E4qlB  
allocation letter 拨款信件 #>g]CRN  
allocation of fund 分配款项;预留款项 Dtl381F J  
allocation of profit 利润分配;溢利分配 }A'QXtI/G  
allocation warrant 拨款令 Sp: `Z1kH  
allotment 分配;配股 h`F8GNx(  
allotment notice 股份配售通知;配股通知 Gdq_T*  
allotment of shares 股份分配 a]|P rjPI  
allowable 可获宽免;免税的 `So*\#\T  
allowable business loss 可扣除的营业亏损 i=#<0!m  
allowable expenses 可扣税的支出 'Pk ( 1:  
allowance 免税额;津贴;备抵;准备金 } :P/eY  
allowance for debts 债项的免税额 !run3ip`Z  
allowance for depreciation by wear and tear 耗损折旧免税额 0&E{[~Pv  
allowance for funeral expenses 殡殓费的免税额 J b Hn/$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NdZv*  
allowance for repairs and outgoings 修葺及支出方面的免税额 T52A}vf4  
allowance to debtor 给债务人的津贴 j4$XAq~W  
alteration of capital 资本更改 Zmw'.hL  
alternate trustee 候补受托人 +FRXTku(  
amalgamation 合并 ' \Z54$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cd)yj&:?Bt  
ambit of charges 征税范围;收费范围 %Ak"d+OH4  
amended valuation 经修订的估值 Z.Z+cFi  
American Commodities Exchange 美国商品交易所 ]fg?)z-Z  
American Express Bank Limited 美国运通银行 # kl?ww U  
American Stock Exchange 美国证券交易所 {.v-  
amortization 摊销 f5<qF ]Y/  
amount due from banks 存放银行同业的款项 USy^Y?~ ;  
amount due from banks abroad 存放海外银行同业的款项 ]f=108|8  
amount due from holding companies 控股公司欠款 P#-Ye<V~J(  
amount due from local banks 存放本港银行同业的款项 d#cw`h<c~  
amount due to banks 银行同业的存款 a^t#kdT  
amount due to banks abroad 海外银行同业的存款 ZgVYC4=Q-\  
amount due to holding companies 控股公司存款 `j{ 5$X  
amount due to local banks 本港银行同业的存款 u snbGkq  
amount due to outport banks 外埠银行同业的存款 IF YGl  
amount for note issue 发行纸币的款额 G]X72R?g  
amount of bond 担保契据的款额 E+k#1c|v$  
amount of consideration 代价款额 i9+(gX(t  
amount of contribution 供款数额 #G%[4.$n.  
amount of indebtedness 负债款额 9ar+Ph@*  
amount of principal of the loan 贷款本金额 DyIuM{Owj  
amount of rates chargeable 应征差饷数额 ue@ fry  
amount of share capital 股本额 |fkz=*rn  
amount of sums assured 承保款额 eS{lr4-]  
amount of variation 变动幅度 E8j>Toz  
amount of vote 拨款数额 {{w5F2b((%  
amount payable 应付款额 me"}1REa  
amount receivable 应收款额 %/NB263Db  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :t+XW`eQR:  
analysis 分析 MgyV {`  
ancillary risk 附属风险 ZE863M@.  
annual account 周年帐目;周年帐目报表;年度决算;年结 T+7-6y+ d  
annual accounting date 年结日期 4Ynv=G Qz  
annual allowance 每年免税额;年积金;年度津贴;年津 :^]rjy/|+  
annual balance 年度余额 'M+iw:R__  
annual disposable income 每年可动用收入 2&7:JM~#  
annual estimates 周年预算 "u:5  
annual fee 年费 v#J 2yg  
annual general meeting 周年大会 #e:cB'f  
annual growth rate 年增率;每年增长率 C&?Z\$ -/  
annual long-term supplement 长期个案每年补助金 N# $ob 9  
annual pensionable emolument 可供计算退休金的年薪 :23w[vt=  
annual report 年报 H=O/w3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +Z99x#  
annual return 周年报表;周年申报表;每年报税表格 #m [R1G#  
Annual Return Rules 《周年报表规则》 s>hNwb/  
annual review of consumer prices 每年消费物价回顾 *\><MXx  
annual roll-forward basis 逐年延展方式 8i"v7}  
annual salary 年薪  _dCdyf  
annual statement 年度报表;年度决算表 >qkZn7C   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,Axk\7-  
annuitant 年金受益人 DtLga[M  
annuity 年金 |Xz-rgkQ  
annuity contract 年金合约 ([\mnL<FC  
annuity on human life 人寿年金 a hQdBoj  
antecedent debt 先前的债项 IJ >qs8  
ante-dated cheque 倒填日期支票 nKpXRuFn\  
anticipated expenditure 预期开支 foO /Yc  
anticipated net profit 预期纯利 +ve S~   
anticipated revenue 预期收入 oZm)@Vv;  
anti-inflation measure 反通货膨胀措施 ~.\CG'g  
anti-inflationary stance 反通货膨胀立场 u*LMpTnn  
apparent deficit 表面赤字 ;>YLL}]j  
apparent financial solvency 表面偿债能力 @$o.Z;83`r  
apparent partner 表面合伙人 &/o4R:i  
application for personal assessment 个人入息课税申请书 fg"]4&`j-  
application of fund 资金应用 mAO$gHQ  
application to release as liquidator and to destruct the books of accounts and documents 5DB4vh  
申请免除清盘人职务及毁灭帐簿与文件 .=@xTJh  
appointed actuary 委任精算师 |hHj7X <?k  
appointed auditor 委任核数师;委任审计师 !7)` g i  
appointed trustee 委任的受托人 !C ]5_  
appointer 委任人 x -CTMKX  
apportioned pro rata 按比例分摊 fL-lx-~  
apportionment 分配;分摊 S~L;oX?(!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v__n>*x  
apportionment formula 分摊方程式 3azyqpwU$  
apportionment of estate duty 遗产税的分摊 |qe[`x; %  
appraisal 估价;评估 G':wJ7[]`  
appreciable growth 可观增长 lRb|GS.h/  
appreciable impact 显着影响 v0psth?qV  
appreciable increase 可观增长 $aIq>vJO9  
appreciation 增值;升值 c:? tn  
appreciation against other currencies 相对其他货币升值 02+ k,xFb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UYOveQ;  
appreciation tax 增值税  rvP Y  
appropriation 拨款;拨用;拨付 .tRp  
appropriation account 拨款帐目 VS.~gHx  
Appropriation Bill 拨款法案 )T2V< 3l  
appropriation-in-aid system 补助拨款办法 Y 1v9sMN,  
approved assets 核准资产 `X;'*E]e  
approved basket stock 认可一篮子证券 aYy+iP'$  
approved budget 核准预算 ~1xfE C/  
approved charitable donation 认可慈善捐款 ( x)}k&B;  
approved charitable institution 认可慈善机构 <V?csx/eRd  
approved currency 核准货币;认可货币 @-B)a Z  
approved estimates 核准预算  al#BfcZW  
approved estimates of expenditure 核准开支预算 ,hO*W-a% 1  
approved overseas insurer 核准海外保险人 4\?z^^  
approved overseas trust company 核准海外信托公司 0[\sz>@  
approved pooled investment fund 核准汇集投资基金 ohLM9mc9  
approved provident fund scheme 认可公积金计划 goa@ e  
approved provision 核准拨款 _mBFmXHHS$  
approved redeemable share 核准可赎回股份 z8VcV*6  
approved regional stock 认可地区性证券 oh^/)2W  
approved retirement scheme 认可退休金计划 9K4]~_%h\  
approved subordinated loan 核准附属贷款 \ t=ls  
arbitrage 套戥;套汇;套利 =qWcw7!"  
arbitrageur 套戥者;套汇者 :}B=Bk/q  
arbitrary amount 临时款项 P]A~:Lj  
arrangement 措施;安排;协定 @XJzM]*w&  
arrears 欠款 5I`_S Oa!  
arrears of pay 欠付薪酬 b7uxCH]Z  
arrears of revenue 逾期未收税款;逾期未收的帐项 v~B "Il  
articles of association 组织章程;组织细则;组织章程细则 dp|VQWCq  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *#y9P ve  
ascertainment of profit 确定利润 uge~*S  
"Asia Clear" “亚洲结算系统” xGkc_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @r130eLh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1#w'<}h#U  
Asian Development Fund [ADF] 亚洲发展基金 )i^+=TZq  
Asian dollar bond 亚洲美元债券 /z)H7s+  
Asian dollar market 亚洲美元市场 Jx+e_k$gHO  
Asian dollar rate 亚洲美元利率 E*"-U!?)l2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {SRv=g  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xo GX&^=  
asked price 沽盘;喊价;索价;卖方报价 oF(=@UL  
assessable income 应评税入息 hy}n&h  
assessable loss 应评税亏损 B]nu \!  
assessable profit 应评税利润 7`P1=`..  
assessable value 应评税值 LLV1W0VO=P  
assessed profit 估定利润 uS|f|)U&  
assessed value 经评估价值 IM(=j  
assessment 评税;评定;估价;评税单 ugy:^U  
assessment number 评税编号;估价编号 8mn zxtk  
assessment of additional tax 补加税评税 Y$4dqn  
assessment of performance 业绩评估;实绩评价 Rq[VP#  
Assessor 评税主任 @-%.+  
asset price bubbles 资产价格泡沫 X-']D_f|,  
asset-backed securities 具资产保证的证券 m`!Vryf  
assets accretion 资产增值 pKzrdw-!  
assets and liabilities 资产与负债 "8R\!i.  
assets betterment statement 资产递增表;资产改进表 %7SGQE#W_~  
assets lending 实物放款;有抵押贷款 !#TM%w  
assets of the company passing on the death 死者去世时转移的公司资产 6xW17P  
assets pledged as security for liabilities 用作负债抵押的资产 )uK Tf=;  
assets portfolio 资产投资组合 @~j- -L  
assets price 资产价格  0N`'a?x  
assets quality 资产质素 dz"HO!9  
assets realization 资产变现 QG]*v=Z  
assets refinancing arrangement 资产再集资安排 omZ bn  
assets securitization 资产证券化 j=V2~ xA6  
assets situated outside Hong Kong 在香港以外地方的资产 <;q)V%IUz  
assets stripping 削减资产;拆卖资产 "SFs\] Z  
assets value 资产值 ]D\p<4uepM  
assignee 承让人 &?0hj@kd~  
assignment 转让;转让书;转让契 ibxtrt=  
assignment of interest 权益转让 ;_D5]kl`  
assignment of letters patent and trade mark 专利证书及商标转让 +l@+e_>  
assignment of property 物业转让;物业转让书 Y^ ti;:  
assignment right 转让权 39Zs  
assignor 转让人 uTIl} N  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =G-u "QJ6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E|BiK  
associate member 附属会员 eSA%:Is.  
associated body corporate 相联法人团体 JNSH'9!n6  
associated company 相联公司;联属公司 1+NmiGKg  
associated corporation 相联法团 aj6{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] od`:w[2\  
公认会计师公会〔英国〕 :}[[G2|9  
Association of Futures Exchange Brokers 香港期货经纪协会 TM$Ek^fQ.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 yL%k5cO$N  
association of underwriters 承保人组织 Z<~^(W7h  
assumption of control 接管 5:x .<  
assurance 担保;保险;转易;转易书 #7dM %  
assurance of interest 权益的转易 JrVBd hLr  
at 19XX price 按一九XX年价格计算 qkh.? ~  
at a discount 按赔价计算;按贴水价格计算;打折扣  0ZpWfL  
at a premium 按溢价计算;按升水价格计算 3I.0uLjg^  
at call 通知付款;按通知 K$Yc!4M  
at constant market price 按固定市价计算 G[[NDK  
at constant price 按固定价格计算 ]J6+nA6)  
at cost 按成本计算 }dSxrT  
at current market price 按当时市价计算;按现时市价计算 j,CMcP7A -  
at current price 按当时价格计算;按现时价格计算 PdD| 3B&  
at factor cost 按要素成本计算;按生产要素成本计算 H=k`7YN  
at money-of-the-day price 按付款当日价格计算 C%+>uzVIw  
at or better 按指定或较佳价位〔买卖指令〕 "yV)&4 )  
at par 按面值计算;平价 X>6VucH{\  
at sight 见票即付 `%M} :T  
at the close 按收市盘 NurbioFL  
at the opening 按开市盘 >5!/&D.q  
attestation 见证;见证条款 ;o0o6pF  
at-the-money option 平价期权 )gAFz+  
attorney 受权人;受托代表人 e{x|d?)8  
attornment 新拥有人承认书 Y)X58_En  
attributable profit 可归属利润 K\GIh8L  
attributable share value 可归属股份价值 X@7K#@5  
Auckland Stock Exchange 奥克兰证券交易所 ,.+"10=N.  
auction 拍卖 'd@Vusq}2  
auctioneer 拍卖商 7F{=bL  
audit 审计;核数 ^2PQ75V@.  
Audit Commission 审计署 AH(O"v`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :4D#hOI  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 x{|n>3l`b9  
audit review 帐目审查 S-:7P.#Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m 5NF)eL  
audited account 审计帐目;经审计的帐目 T7.u7@V2  
audited annual account 经审计的周年帐目 _u:4y4}  
audited balance sheet 经审计的资产负债表 AOaf,ZF 8  
auditor 核数师;核数主任;审计师 \g}FoN&  
auditor's certificate 核数师证明书;审计师证明书 EN%Xs578  
auditor's report 核数师报告;审计师报告 u0J+Nj9  
Aussie bond 澳元债券 1*x4T%RF$  
austerity budget 紧缩预算 GZc%*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `Vwj|[0k  
Australia All Ordinaries Index 澳洲所有普通股票指数 ::vw 1Es  
Australian Dollar [AUD] 澳元 +G_6Ek4  
Australian Options Market 澳大利亚期权市场 NoJo-vo*  
Australian Securities Commission 澳洲证券事务监察委员会 w I@ lO\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AMYoSc  
Australian Stock Exchange 澳大利亚证券交易所 3A} n tA!  
Austrian Schilling [ATS] 奥地利先令 J 6S  
authentication 认证;鉴证 *0R=(Gy  
authority to purchase 委托购买证;委购书 ^aZ Wu|p  
authorization 认可;核准;授权;授权书 +>OEp * j  
authorization by direction 指示授权 M{7EFTy!y  
authorization by instruction 指令授权 _pNUI {De  
authorization by warrant 令状授权 "7 )F";_(^  
authorization of unit trust 单位信托的认可 ryx<^q  
authorized agent 指定代理人 j86s[Dty  
authorized capital 法定资本 I01On>"@7  
authorized clerk 出市员 3MjMN%{P  
authorized dealer 认可交易商  aG\m 3r  
authorized financial institution 认可财务机构 0{PK]qp7  
authorized fund 认可基金 'EREut,>'  
authorized fund house 获授权的基金公司;认可基金公司 h3 p 3~xq  
authorized institution 认可机构 "eQ96^'J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !*|CIxk(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y::;e#.  
authorized insurer 获授权保险人;获认可承保人 l:HO|Mq  
authorized investment 特准投资项目 |<ke>j/6n  
authorized person 获授权人 ~ilbW|s?=k  
authorized representative 获授权代表 -r-`T s  
authorized share capital 法定股本 J&a887  
automated quotation system 自动报价系统 o D* '  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] de1&  
自动交易系统〔香港期货交易所有限公司〕 66'TdF]"  
automatic adjustment mechanism 自动调整机制 e`$v\7K  
automatic adjustment system 自动调整系统 3<+l.Wly  
Automatic Clearing House 自动票据交换所 l}(~q!r  
automatic exchange rates accumulation system 自动化汇率累集系统 Ir\3c9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^s5.jlZr@  
automatic teller machine [ATM] 自动柜员机 l.BSZhO$  
autopay 自动转帐 59^@K"J  
available assets 可用资产 '*3+'>   
available fiscal reserve 现存财政储备 X\%],"9%  
available profit 可用利润 {b<8Z*4W  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 5[gkGKkf_  
average 平均;平均数;海损 ?o.G@-  
average basic salary 平均基本薪金 =,@SZsM*B  
average consumer expenditure 平均消费开支;一般消费开支 jQ`"Op 3  
average cost 平均成本 %q*U[vv  
average cost of land production 增辟土地平均成本 ?$n<vF>  
average daily turnover 平均每日成交额 1|gP :t}  
average daily wage rate 平均每日工资率 KUyua~tF  
average expenditure pattern 平均开支模式 ~+lC %R  
average growth rate 平均增长率 :za!!^  
average net fixed assets 固定资产平均净值 { J0^S  
average of relatives 相对价格平均数 !)9zH  
average price 平均价格 L8j,?u#  
average propensity to consume 平均消费倾向;一般消费倾向 C}1(@$  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0KDDAkR5R  
average rate 平均率 KFV]2mFN  
average revenue 平均收入;平均收益 wqGZkFg1  
average stock 平均库存;平均存货 2tr2:PB`  
average yearly rent 平均年租 pb{P[-f  
avoidance of double taxation 避免双重课税 5e2m EQU>  
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 q$t& *O_  
,DE%p +q  
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