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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: n ;y<!L7  
A share A股;甲类股份 9#xcp/O  
abatement of tax 减税;减扣免税额 O3PE w4yA  
ABN AMRO Bank N.V. 荷兰银行 Y }aa6  
above-the-line expenditure 线上项目支出;经常预算支出 :"|}oKT%mP  
above-the-line receipt 线上项目收入;经常预算收入 ci <`*>l  
ABSA Asia Limited 南非联合亚洲有限公司 =4 36/O`K  
absolute change 绝对数值变更 sTU`@}}  
absolute expenditure 实际开支  =6Ihk  
absolute guideline figure 绝对准则数字 b7p&EK"Hm  
absolute interest 绝对权益 z;x $tO  
absolute order of discharge 绝对破产解除令 1nye.i~  
absolute profit margin 绝对利润幅度 &ScADmZP^d  
absolute value 实值;绝对值 oyiEOC  
absolutely vested interest 绝对既得权益 MyXgp>?~T  
absorbed cost 已吸收成本;已分摊成本 S1.w^Ccy  
absorption 吸收;分摊;合并 49E<`f0  
absorption rate 吸收率;摊配率;分摊率 ^Bf@ I  
ACB Finance Limited 亚洲商业财务有限公司 _jQ"_Ff  
acceptable form of reciprocity 合理的互惠条件 4jfkCU  
acceptable rate 适当利率;适当汇率 6V KsX+sd  
acceptance agreement 承兑协议 Uo#% f+t  
acceptance for honour 参加承兑 MD%_Z/NL  
acceptor 承兑人;接受人;受票人 +'Ec)7m  
acceptor for honour 参加承兑人 }E+#*R3auB  
accident insurance 意外保险 K1AI:$H  
Accident Insurance Association of Hong Kong 香港意外保险公会 G>qzAgA  
accident insurance scheme 意外保险计划 GNlP]9wX  
accident year basis 意外年度基准 w(zlHj  
accommodation 通融;贷款 S~.:B2=5K  
accommodation bill 通融票据;空头票据 nb9qVuAGU  
accommodation party 汇票代发人 ^w/_hY!4/  
account balance 帐户余额;帐户结余 qM~ev E$%  
account book 帐簿 SxdH %agM  
account collected in advance 预收款项 \cP\I5IW:s  
account current book 往来帐簿 ]L@VpHEj  
account of after-acquired property 事后取得的财产报告 -^`]tF`M  
account of defaulter 拖欠帐目 ]cdKd)  
account payable 应付帐款 o$8v8="p  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :UGc6  
account receivable 应收帐款 . T6fPEb  
account receivable report 应收帐款报表 q$(@  
account statement 结单;帐单;会计财务报表 L1 1/XpR  
account title 帐户名称;会计科目 (,#Rj$W  
accountant's report 会计师报告 N:[22`NP  
Accountant's Report Rules 会计师报告规则 T0J"Wr>WY  
accounting and auditing procedure 会计与审计程序;会计与核数程序 M.iR5Uh  
Accounting Arrangements 《会计安排》 {f3&s4xj=  
accounting basis 会计基础 VHGOVH,  
accounting by Official Receiver 破产管理署署长呈交的帐目 Hr |De8#f  
Accounting Circular 《会计通告》 k>I[U}h  
accounting class 会计类别 9=p^E#d  
accounting date 记帐日期;会计结算日期 })rJU/  
accounting for money 款项核算 i/N4uq}'A<  
Accounting Officer 会计主任 [4KW64%l  
accounting period 会计报告期;会计期 0wU8PZ Nj  
accounting policy 会计政策;会计方针 $@<qaR{t\  
accounting practice 会计惯例 8.3888  
accounting principle 会计准则 B#9rqC  
accounting record 会计记录 Z[[ou?c  
accounting report 会计报告 cLj@+?/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O:cta/M  
Accounting Society of China 中国会计学会 c%9wI*l  
accounting statement 会计报表 o7' cC?u  
accounting system 会计制度;会计系统 @.T(\Dq^  
accounting transaction 会计事项;帐务交易 `OO=^.-u  
accounting treatment 会计处理 @5+ JXD  
accounting year 会计年度 ]:m>pI*z.  
accretion 增值;添加 d~1Nct$:  
accrual 应计项目;应累算数目 pCS2sq8RC  
accrual basis 应计制;权责发生制 6m"_=.k%  
accrual basis accounting 应计制会计;权责发生制会计 %T4htZa  
accrue 应累算;应计 *u^N_y  
accrued benefit 应累算利益 b0|q@!z>  
accrued charges 应计费用 i>#[*.|P  
accrued cumulative preference share dividend 应累算的累积优先股股息 qfE>N?/  
accrued expenses 应累算费用 =LEKFXqM  
accrued interest payable 应付利息;应计未付利息 !g{9]"Z1T  
accrued interest receivable 应收利息;应计未收利息 f|G,pDL x  
accrued right 累算权益 @|! 9~F  
accruing profit 应累算的利润 eJFGgJRIvF  
accumulated fiscal reserve 累积财政储备 ij i<+oul  
accumulated profit 累积利润;滚存溢利 d5mhk[p7\J  
accumulated reserve 累积储备 *F| j%]k~  
accumulation of surplus income 累积收益盈余 *NzHY;e  
acquired assets 既得资产 \,| Xz|?C  
acquisition 收购;购置;取得 >tTNvb5  
acquisition cost 购置成本 G?e"A0,  
acquisition expenses 购置费用 [zmx  
acquisition of 100% interest 收购全部股权 q{I,i(%m8  
acquisition of control 取得控制权 22lC^)`TE  
acquisition of fixed assets 购置固定资产 SZW+<X  
acquisition of shell “买壳” M il ![A1  
acquisition price 收购价 +Gv{Apd"  
act of God 天灾 ,b!!h]t  
acting partner 执事合伙人 =@$G3DM  
active market 买卖活跃的市场;交投畅旺的市场;旺市 EooQLZ  
active partner 积极参与的合伙人 p"" #Gbwj  
active trading 交投活跃 ~Vq<nkWS  
actual circulation 实际流通 e]R`B}vO  
actual cost 实际成本 \-3\lZ3qj  
actual expenditure 实际开支;实际支出 V9 qZa  
actual income 实际入息;实际收入;实际收益 )2t!= ua  
actual market 现货市场 foY=?mbL  
actual price 现货价;实际价格 c^0Yu Bps[  
actual profit 实际利润 gn"Y?IZ?  
actual quotation 实盘;实际价位;实际报价 2(~Y ^_  
actual year basis 按实际年度计算 )f(.{M  
actuals 实货 wG6@. ;3  
actuarial investigation 精算调查 3";Rw9  
actuarial principle 精算原则 $@k[Xh  
actuarial report 精算师报告 2K?~)q&t*  
Actuarial Society of Hong Kong 香港精算学会 *c'nPa$+|S  
actuarial valuation 精算师估值 j. UQLi&`  
actuary 精算师 pMZKF=  
ad referendum agreement 暂定协议;有待覆核的协定 ^~~&[wY  
ad valorem duty 从价税;按值征税 8l,`~jvU!*  
ad valorem duty system 从价税制 h#a;(F4_7  
ad valorem fee 从价费 *((wp4b  
ad valorem tariff 从价关税 Itn7Kl  
additional allowance 额外免税额 OL+dx`Y  
additional amount for unexpired risk 未过期风险的额外款额 0IU>KGJ-0s  
additional assessable profit 补加应评税利润 PAG.],"D  
additional assessment 补加评税 0 ?kaXD  
additional commitment 额外承担 F&?55@b  
additional commitment vote 额外承担拨款 ?Ne@OMc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =\CJsS.  
additional dependent parent allowance 供养父母额外免税额 ANB@cK_  
additional provision 额外拨款 242dT/j  
additional stamp duty 附加印花税 z~tCag8I(k  
additional tax 补加税罚款;补加税款 *=UxX ] 0y  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Pp-\#WJ  
adjudged bankrupt 被裁定破产 ie4keVlXc  
adjudicated bankrupt 裁定破产人 f4.k%|]  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 lR] z8 &  
adjudication of bankruptcy 裁定破产;宣告破产 (bEX"U-  
adjudication of insolvency 裁定无力偿还债务 1n}q6oa=  
adjusted actual 经调整的实数;调整后的实数 c32IO&W4  
adjusted current assets 经调整的流动资产;调整后的流动资产 .Cv0Ze  
adjusted figure 经调整的数字;调整后的数额  z.fh4p  
adjusted liabilities 经调整的负债;调整后的负债 %JmRJpCvR  
adjusted loss 经调整的亏损;调整后的亏损 _ 4:@+{  
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 o!.\+[  
adjusted profit 经调整的利润;调整后的利润 Wr3j8"f/  
adjusted surplus 经调整的盈余额;调整后的盈余额 fBCW/<Z  
adjusted value 经调整的价值;调整后的价值 ~3k& =3d]  
adjustment 调整;修订;理算〔保险〕 l|#WQXs*c{  
adjustment centre 调剂中心 VrL==aTYXs  
adjustment lag 调整过程的时间差距;调整时差 .XPcH(q  
adjustment mechanism 调整机制 gp07I{0~m  
adjustment of loss 亏损调整 v @zpF)|  
adjustment process 调整过程;调整程序 :|hFpLt  
adjustment range 调整幅度 +B^(,qKMN  
administered exchange rate 受管制汇率 ]L0GIVIE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @oC# k<  
administration expenses 行政费用 }6/L5j:+  
administration fee 手续费;行政费 ?v-Y1j  
administration in bankruptcy 破产管理 jG($:>3a@  
administration order 遗产管理令 D(3\m)  
administrator 管理人;遗产管理人 jDI)iW`P  
administrator of the estate 遗产管理人 GA&mM   
admission of debt 债项承认书 5~(.:RX:q  
admission of proof 接纳债权证明 zJ;K4)"j  
advance 放贷款项;垫付款项;预支款项;预付款项 sj;8[Xy's  
advance account 暂支帐目;预付款帐户 97"dOi!Wh  
advance compensation 预付补偿金 Hx;ij?  
advance from shareholder 股东垫款 gucd]VH  
advance pending reimbursement 预支以待日后付还 VAkZ@ u3'~  
advanced economy 先进经济体系 u`E24~  
advancement 预付;预付财产 eL)* K>T  
advances warrant 垫款令 BcJ]bIbKb  
advancing 贷出 vfID@g`!q+  
adverse balance 逆差 3{e7j6u\  
adverse exchange 逆汇 |ocIp/ $  
advertisement addressed to shareholders 在报章刊登的致股东通告 (qn ;MN6<  
advice for collection 托收通知书 ?Y6MC:l<  
advice of drawing 提款通知书;汇票通知书 om3$=  
advice of payment 付款通知 -rE_pV;  
Advisory Committee [Securities and Futures Commission] =n $@  
谘询委员会〔证券及期货事务监察委员会〕 uP,{yna(  
Advisory Committee on Diversification 经济多元化谘询委员会 s|3@\9\  
affidavit 誓章;遗产申报誓章 ) V}q7\G~  
affidavit of no receipt 述明无收款的誓章 k+k&}8e  
affiliate 联号;联营公司;附属公司 .54E*V1  
affiliated company 附属公司;联号;联营公司 f.f5f%lO~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *We.?"X'].  
affordability 负担能力 ?O1:-vpZ  
African Development Bank [AfDB] 非洲开发银行 qGndh  
after-acquired property 事后取得的财产 g8+w?Zn}  
after-hours dealing 市后交易 p #vZYwe=L  
after-tax profit 税后盈利;税后利润;税后溢利 0,)Ao8  
agency agreement 代理协议 _ED,DM  
agency expenses 代理机构的开支 J &,N1B  
agency fee 代理费 }@IRReQ  
Agency Law 《代理法》 At5:X*vD  
agent 代理人;承销人 z4l O  
agent of company 公司代理人 T';<;6J**  
agent's fee 代理人费;经纪费 c*nH=  
aggregate 总计;总数;总体数字 ~$g$31/  
aggregate amount 总款额;总额 tPO\e]  
aggregate assets and liabilities 总体资产与负债 1$,t:/'-4  
aggregate at constant price 按固定价格计算的总体数字 }5n((7@X  
aggregate demand 总需求 r,p6J7/lfS  
aggregate gross position 总持仓量 <:#O*Y{  
aggregate limit 总限额 1VW;[ ocQ  
aggregate of salaries tax 合计薪俸税 AF{k^^|H  
aggregate performance 总体表现;总体业绩 >`rK=?12<  
aggregate supply 总体供应 }qUNXE@  
aggregate surplus 总盈余 6 bL+q`3>  
aggregate total 整体总额 ; n2|pC^  
aggregate value 总值;合计价值 YT;b$>1v  
aggregated basis 合计基准 Mwdh]I,#  
aggregated net chargeable income 合计应课税入息实额 .K![<e Z  
aggregation 合并计算;合计;总和 /'|'3J]HP  
aggregation of incomes of husband and wife 夫妇入息合并计算 $@_7HE3  
aggregation of property 财产的总和 />fP )56*  
agio 差价;贴水 f.Y9gkt3d  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 G?-27Jk8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y<YVb@O.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 AYHfe#!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment fn|l9k~<O  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 #plwK-tPR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4-q7o]%5<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Uo{h. .7?  
agreement for a settlement 授产协议 V43pZ]YZ>  
agreement for assignment 转让协议 # k+Gg w  
agreement for sale 售卖协议;买卖协议 VQHJ O I  
agreement for sale and purchase 买卖协议 Vv(!Ki}  
agreement for the payment of interest 支付利息协议 riI0k{   
agreement for the repayment of money 还款协议 Z<a6U 3  
agreement of reinsurance 再保险协议 4)=LOGW  
Agricultural Bank of China 中国农业银行 TQ&%SMCn  
air passenger departure tax 飞机乘客离境税 hq9b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 od>DSn3T  
airport tax 机场税 y:!MWZ  
alcohol duty 酒精税 x&3!z[m@@  
alienation 让与;让渡;转让 ]ABpOrg  
alimony 生活费;赡养费 ]Jj\**  
All Ordinaries Index [AOI] 所有普通股指数 ok5 {c  
all risks 全险;综合险 sg 12C  
All Sales Record for Stock Market 《股票市场成交报告》 b5YjhRimS  
Allied Capital Resources Limited 新联财务有限公司 S~vbISl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UTQ$sg|7p  
allocation letter 拨款信件 ~p~8T  
allocation of fund 分配款项;预留款项 }~lF Rf  
allocation of profit 利润分配;溢利分配 OVO0Emv  
allocation warrant 拨款令 [KkLpZG  
allotment 分配;配股 k/nOz*  
allotment notice 股份配售通知;配股通知 {! RW*B  
allotment of shares 股份分配 JH2?^h|{  
allowable 可获宽免;免税的 c L*D_)?8  
allowable business loss 可扣除的营业亏损 ssW+'GD  
allowable expenses 可扣税的支出 'MKkC(]4  
allowance 免税额;津贴;备抵;准备金 =Mq=\T  
allowance for debts 债项的免税额 (]0$^!YK  
allowance for depreciation by wear and tear 耗损折旧免税额 R!xs;|]  
allowance for funeral expenses 殡殓费的免税额 )!MeSWGq  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L@?Dmn'v  
allowance for repairs and outgoings 修葺及支出方面的免税额 HZ=Dd4!  
allowance to debtor 给债务人的津贴 BQf}S +  
alteration of capital 资本更改 87EI<\mP  
alternate trustee 候补受托人 );$Uf!v4  
amalgamation 合并 ~BCSm]j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pTZPOv#?Q  
ambit of charges 征税范围;收费范围 I/9ZUxQCyG  
amended valuation 经修订的估值 %" $.2O@  
American Commodities Exchange 美国商品交易所 #{(?a.:  
American Express Bank Limited 美国运通银行 P,!W\N%3  
American Stock Exchange 美国证券交易所 D8_m_M| P  
amortization 摊销 'j$iSW&  
amount due from banks 存放银行同业的款项 ?n/:1LN,  
amount due from banks abroad 存放海外银行同业的款项 h 88iZK  
amount due from holding companies 控股公司欠款 f(DGC2R <  
amount due from local banks 存放本港银行同业的款项 yhEU *\:  
amount due to banks 银行同业的存款 V_U$JKJ1=  
amount due to banks abroad 海外银行同业的存款 D0PP   
amount due to holding companies 控股公司存款 U;Hu:q*  
amount due to local banks 本港银行同业的存款 H;s0|KRgJ  
amount due to outport banks 外埠银行同业的存款 uc%75TJ@  
amount for note issue 发行纸币的款额 WX 79V  
amount of bond 担保契据的款额 /-4i"|  
amount of consideration 代价款额 ~!]FF}6  
amount of contribution 供款数额 :<%K6?'@^  
amount of indebtedness 负债款额 mBc;^8I?23  
amount of principal of the loan 贷款本金额 [7]p\' j  
amount of rates chargeable 应征差饷数额 |LKhT4rE  
amount of share capital 股本额 .CI]8O"3y  
amount of sums assured 承保款额 ~=%eOoZP;c  
amount of variation 变动幅度 {a_= 4a  
amount of vote 拨款数额 z>k6T4(  
amount payable 应付款额 H7"I+qE-G  
amount receivable 应收款额 133lIX+(k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {i^ ?XdM  
analysis 分析 y VQ qz  
ancillary risk 附属风险 `a:@[0r0U  
annual account 周年帐目;周年帐目报表;年度决算;年结 2U>1-p&dn  
annual accounting date 年结日期 iUA2/ A  
annual allowance 每年免税额;年积金;年度津贴;年津 >;o^qi_$  
annual balance 年度余额 *P:`{ZV7=W  
annual disposable income 每年可动用收入 FH M^x2  
annual estimates 周年预算 $ sEe0  
annual fee 年费 .)})8csl.d  
annual general meeting 周年大会 Gyy:.]>&  
annual growth rate 年增率;每年增长率 8NeP7.U<w  
annual long-term supplement 长期个案每年补助金 -O~WHi5}  
annual pensionable emolument 可供计算退休金的年薪 "eI-Y`O,  
annual report 年报 dz5bW>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @Sub.z&T{  
annual return 周年报表;周年申报表;每年报税表格 B/E1nBobC  
Annual Return Rules 《周年报表规则》 D8h ?s  
annual review of consumer prices 每年消费物价回顾 gbr|0h>  
annual roll-forward basis 逐年延展方式 S7wZCQe  
annual salary 年薪 D.qbzJz  
annual statement 年度报表;年度决算表 S3hJL:3c  
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 uVDB; 6  
annuitant 年金受益人 ?Pl>sCFm~  
annuity 年金 &Z=}H0y q  
annuity contract 年金合约 ]S,I}NP  
annuity on human life 人寿年金 *v:+A E  
antecedent debt 先前的债项 H|F>BjXn5  
ante-dated cheque 倒填日期支票 \R&`bAdk  
anticipated expenditure 预期开支 K]@6&H-b|  
anticipated net profit 预期纯利 2|EH Ny!  
anticipated revenue 预期收入 BAm H2"  
anti-inflation measure 反通货膨胀措施 6$SsdT|8B  
anti-inflationary stance 反通货膨胀立场 D8`,PXtV  
apparent deficit 表面赤字 zfi{SO l  
apparent financial solvency 表面偿债能力 M0c"wi@S_  
apparent partner 表面合伙人 5/:Zj,41{  
application for personal assessment 个人入息课税申请书 ICq;jfML  
application of fund 资金应用 PKdM-R'Z  
application to release as liquidator and to destruct the books of accounts and documents bvEk.~tC'  
申请免除清盘人职务及毁灭帐簿与文件 *KxV;H8/  
appointed actuary 委任精算师 }E8 Y,;fTD  
appointed auditor 委任核数师;委任审计师 PhKJ#D Rbr  
appointed trustee 委任的受托人 D6bCC; h=  
appointer 委任人 'ycs{}'  
apportioned pro rata 按比例分摊 `{F8#    
apportionment 分配;分摊 z(1h^.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^fnRzX  
apportionment formula 分摊方程式 n{Jvx>);  
apportionment of estate duty 遗产税的分摊 U <4<8'  
appraisal 估价;评估 M/d!&Bk  
appreciable growth 可观增长 9]NsWd^^  
appreciable impact 显着影响 zCO5 `%14  
appreciable increase 可观增长 *PL+)2ob  
appreciation 增值;升值 zd#qBj]g  
appreciation against other currencies 相对其他货币升值 3p!R4f)GN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _3A$z A  
appreciation tax 增值税 J[LGa:``  
appropriation 拨款;拨用;拨付 axU!o /m>  
appropriation account 拨款帐目 Y0|~]J(B  
Appropriation Bill 拨款法案 p4{?Rhb6  
appropriation-in-aid system 补助拨款办法 Yz-b~D/=}  
approved assets 核准资产 J9poqp@`MG  
approved basket stock 认可一篮子证券 MB^ b)\X  
approved budget 核准预算 $Ae/NwIlc  
approved charitable donation 认可慈善捐款 Gjy'30IF  
approved charitable institution 认可慈善机构 pPQ]#v  
approved currency 核准货币;认可货币 'O\K Wj{  
approved estimates 核准预算 z_JZx]*/  
approved estimates of expenditure 核准开支预算 8qS)j1.!  
approved overseas insurer 核准海外保险人 1%EY!14G+  
approved overseas trust company 核准海外信托公司 ?_<ZCH  
approved pooled investment fund 核准汇集投资基金 :Oq!.uO  
approved provident fund scheme 认可公积金计划 B TcxBh  
approved provision 核准拨款 ~&B_ Bswf  
approved redeemable share 核准可赎回股份 zKfb  
approved regional stock 认可地区性证券 rQisk8 %  
approved retirement scheme 认可退休金计划 '|Q=J)  
approved subordinated loan 核准附属贷款 d UjdQ  
arbitrage 套戥;套汇;套利 Zpu>T2Tp  
arbitrageur 套戥者;套汇者 ml?+JbLg0  
arbitrary amount 临时款项 1grrb&K  
arrangement 措施;安排;协定 =N7N=xY  
arrears 欠款 puXJ:yo(  
arrears of pay 欠付薪酬 y"@~5e477$  
arrears of revenue 逾期未收税款;逾期未收的帐项 I|WBT  
articles of association 组织章程;组织细则;组织章程细则 ]BAF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %K ]u"  
ascertainment of profit 确定利润 8(Z*Vz uu  
"Asia Clear" “亚洲结算系统” zac>tXU;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i9.5 2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 db#y]>^l  
Asian Development Fund [ADF] 亚洲发展基金 9QY)<K~a  
Asian dollar bond 亚洲美元债券 4,$x~m`N  
Asian dollar market 亚洲美元市场 C?hw$^w7T  
Asian dollar rate 亚洲美元利率 Q~-gtEv+&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7;|6g8=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OkzfQ hC}  
asked price 沽盘;喊价;索价;卖方报价 cE]tvL:g  
assessable income 应评税入息 #exE ~@fy-  
assessable loss 应评税亏损 {_(;&\5  
assessable profit 应评税利润 MIt\[EB  
assessable value 应评税值 ,dh*GJ{5  
assessed profit 估定利润 $)7-wCl</  
assessed value 经评估价值 !(SaE'  
assessment 评税;评定;估价;评税单 2d$hgR#v  
assessment number 评税编号;估价编号 AFMAgf{bD  
assessment of additional tax 补加税评税 aYPzN<"%  
assessment of performance 业绩评估;实绩评价 EWqKd/  
Assessor 评税主任 hrcR"OZ~X  
asset price bubbles 资产价格泡沫 )QI]b4[  
asset-backed securities 具资产保证的证券 W&bh&KzCW  
assets accretion 资产增值 2@e<II2ha8  
assets and liabilities 资产与负债 eKStt|M'  
assets betterment statement 资产递增表;资产改进表 5vP*oD  
assets lending 实物放款;有抵押贷款 cp.)K!$  
assets of the company passing on the death 死者去世时转移的公司资产 H3a}`3}U  
assets pledged as security for liabilities 用作负债抵押的资产 N@j|I* y|  
assets portfolio 资产投资组合 G e~&Ble  
assets price 资产价格  NsJUruN  
assets quality 资产质素 !Rsx)  
assets realization 资产变现 )*s.AFu]7x  
assets refinancing arrangement 资产再集资安排 $orhY D3gv  
assets securitization 资产证券化 hsfVKlw-  
assets situated outside Hong Kong 在香港以外地方的资产 1RcaE!\p  
assets stripping 削减资产;拆卖资产 ?"sk"{  
assets value 资产值 rvr Ok  
assignee 承让人 dnNc,l&g  
assignment 转让;转让书;转让契 E}1[&  
assignment of interest 权益转让 5jYRIvM[Q~  
assignment of letters patent and trade mark 专利证书及商标转让 Ah)7A|0rT  
assignment of property 物业转让;物业转让书 t5eux&C  
assignment right 转让权 IOIGLtB  
assignor 转让人 ;TaT=%  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0Y!Bb2 m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0kC!v,  
associate member 附属会员 Sm,%>  
associated body corporate 相联法人团体 ,GR(y^S  
associated company 相联公司;联属公司 C=hE@  
associated corporation 相联法团 M:C*?;K:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KZDB\T  
公认会计师公会〔英国〕 TR: D  
Association of Futures Exchange Brokers 香港期货经纪协会  "&C'K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &1B)mj  
association of underwriters 承保人组织 .6.oqb  
assumption of control 接管 DUW;G9LP$-  
assurance 担保;保险;转易;转易书 u4.-AY {  
assurance of interest 权益的转易 c]xpp;%]  
at 19XX price 按一九XX年价格计算 KgKV(q=  
at a discount 按赔价计算;按贴水价格计算;打折扣 o'D6lkf0  
at a premium 按溢价计算;按升水价格计算 0V`/oaW;  
at call 通知付款;按通知 TH6g:YP`7  
at constant market price 按固定市价计算 KUuwScb\  
at constant price 按固定价格计算 k87B+0QEL  
at cost 按成本计算 a(BC(^1!  
at current market price 按当时市价计算;按现时市价计算 S)Ld^0w  
at current price 按当时价格计算;按现时价格计算 \h #vL  
at factor cost 按要素成本计算;按生产要素成本计算 KWN&nP +  
at money-of-the-day price 按付款当日价格计算 (6JD<pBm  
at or better 按指定或较佳价位〔买卖指令〕 (dO4ww@O  
at par 按面值计算;平价 OwDjUKeN  
at sight 见票即付 L {5zA5#m  
at the close 按收市盘 M(/%w"R  
at the opening 按开市盘 B>~E6j7[Mp  
attestation 见证;见证条款 bJ/~UEZw  
at-the-money option 平价期权 jkPXkysm  
attorney 受权人;受托代表人 T8qG9)~3  
attornment 新拥有人承认书 Q7#Q6-Q  
attributable profit 可归属利润 Vr5a:u'  
attributable share value 可归属股份价值 Lw!@[;2  
Auckland Stock Exchange 奥克兰证券交易所 1>|p1YZ"  
auction 拍卖 8vaqj/  
auctioneer 拍卖商 !})+WSs'"s  
audit 审计;核数 \ &_ -  
Audit Commission 审计署 >#>YoA@S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wmT3 >  
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〕 BJlF@F#  
audit review 帐目审查 ?f&*mp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KE(kR>OB]  
audited account 审计帐目;经审计的帐目 LXw&d]P  
audited annual account 经审计的周年帐目 B`KpaE]  
audited balance sheet 经审计的资产负债表 8qBw;A)  
auditor 核数师;核数主任;审计师 _;0:wXib =  
auditor's certificate 核数师证明书;审计师证明书 AY *  
auditor's report 核数师报告;审计师报告 Z/ThY bk  
Aussie bond 澳元债券 EzthRe9  
austerity budget 紧缩预算 GU"MuW`u2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =@ON>SmPs  
Australia All Ordinaries Index 澳洲所有普通股票指数 *4.f*3*  
Australian Dollar [AUD] 澳元 eH1Y!&`  
Australian Options Market 澳大利亚期权市场 qLPI^g,  
Australian Securities Commission 澳洲证券事务监察委员会 iOD9lR`s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2poU \|H  
Australian Stock Exchange 澳大利亚证券交易所 +  ^~n09  
Austrian Schilling [ATS] 奥地利先令 iAXx`>}m  
authentication 认证;鉴证 DpTQPu9  
authority to purchase 委托购买证;委购书 TmUn/  
authorization 认可;核准;授权;授权书 s]=kD  
authorization by direction 指示授权 r9u*c  
authorization by instruction 指令授权 Zl* HT%-5  
authorization by warrant 令状授权 -4HI9Czts  
authorization of unit trust 单位信托的认可 W;0_@!?mr}  
authorized agent 指定代理人 U;{VL!  
authorized capital 法定资本 I:Z38xz-[  
authorized clerk 出市员 zM)o^Fn2  
authorized dealer 认可交易商 UB(8N7_/  
authorized financial institution 认可财务机构 |r3eq4$Am  
authorized fund 认可基金 ,@>B#%Nz  
authorized fund house 获授权的基金公司;认可基金公司 !X#=Pt[,  
authorized institution 认可机构 U>:p`@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A}oR,$D-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 * 9*I:Uh57  
authorized insurer 获授权保险人;获认可承保人 B|!YGf L  
authorized investment 特准投资项目 47t^{WrT  
authorized person 获授权人 9N-mIGJ  
authorized representative 获授权代表 LWIU7dw  
authorized share capital 法定股本 jPbL3"0A&  
automated quotation system 自动报价系统 [ 9$>N  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;Hm\?n)a  
自动交易系统〔香港期货交易所有限公司〕 8BWLi5R[  
automatic adjustment mechanism 自动调整机制 Cu9,oU+N  
automatic adjustment system 自动调整系统 242lR0#aY  
Automatic Clearing House 自动票据交换所 Y.&z$+  
automatic exchange rates accumulation system 自动化汇率累集系统 irrQ$N}   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uRUysLIw  
automatic teller machine [ATM] 自动柜员机 Q OdvzVy<  
autopay 自动转帐 $R"~BZbt;  
available assets 可用资产 )|2g#hH5  
available fiscal reserve 现存财政储备 7$b78wax  
available profit 可用利润 $r_z""eOc  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `cVG_= 2  
average 平均;平均数;海损 |@Z QoH  
average basic salary 平均基本薪金 B\N,%vsx#U  
average consumer expenditure 平均消费开支;一般消费开支 \7Zk[)!FL  
average cost 平均成本 i;Gl-b\_h  
average cost of land production 增辟土地平均成本 dyg1.n#M}  
average daily turnover 平均每日成交额 jIuE1ve  
average daily wage rate 平均每日工资率 k deJB-  
average expenditure pattern 平均开支模式 " $m3xO  
average growth rate 平均增长率 {L.0jAwB  
average net fixed assets 固定资产平均净值 HW{+THNj  
average of relatives 相对价格平均数  BeP0lZ  
average price 平均价格 =(@J+Ou  
average propensity to consume 平均消费倾向;一般消费倾向 GKm)wOb(*S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *a\1*Jk  
average rate 平均率 )%UO@4  
average revenue 平均收入;平均收益 9#pl BtQ**  
average stock 平均库存;平均存货 6IeHZ)jGj  
average yearly rent 平均年租 ~Uga=&  
avoidance of double taxation 避免双重课税 'm-s8]-W  
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 C+2*m=r  
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