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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: bE-{ U/;  
A share A股;甲类股份 VjbRjn5LI  
abatement of tax 减税;减扣免税额 gdupG  
ABN AMRO Bank N.V. 荷兰银行 'k=GSb  
above-the-line expenditure 线上项目支出;经常预算支出  `)`J  
above-the-line receipt 线上项目收入;经常预算收入 #/NZ0IbHk  
ABSA Asia Limited 南非联合亚洲有限公司 HhN;&67~Z  
absolute change 绝对数值变更 DGl_SMJb  
absolute expenditure 实际开支 12\h| S~  
absolute guideline figure 绝对准则数字 #?)g?u%g=  
absolute interest 绝对权益 >=|Dir  
absolute order of discharge 绝对破产解除令 jTbJL  
absolute profit margin 绝对利润幅度 WQ/H8rOs  
absolute value 实值;绝对值 S}Wj+H;  
absolutely vested interest 绝对既得权益 ^EGe%Fq*x]  
absorbed cost 已吸收成本;已分摊成本 0oI3Fb;E  
absorption 吸收;分摊;合并 HS"E3s8  
absorption rate 吸收率;摊配率;分摊率 %./vh=5)  
ACB Finance Limited 亚洲商业财务有限公司 kB-%T66\  
acceptable form of reciprocity 合理的互惠条件 #9Z\jW6b  
acceptable rate 适当利率;适当汇率 vA rM.Bu>b  
acceptance agreement 承兑协议 ~y.{WuUD  
acceptance for honour 参加承兑 rPoPs@CBD  
acceptor 承兑人;接受人;受票人 F-?K]t#  
acceptor for honour 参加承兑人 a?bSMt}  
accident insurance 意外保险 Q}p+/-U\  
Accident Insurance Association of Hong Kong 香港意外保险公会 ( H/JB\~r  
accident insurance scheme 意外保险计划 V!#+Ti/w4  
accident year basis 意外年度基准 ~Zbr7zVn  
accommodation 通融;贷款 1Wd?AyTY,  
accommodation bill 通融票据;空头票据 L&O!"[++  
accommodation party 汇票代发人 ?-CZJr  
account balance 帐户余额;帐户结余 0 1U/{D6D  
account book 帐簿 \}SA{)  
account collected in advance 预收款项 S(kj"t*3  
account current book 往来帐簿 C8qA+dri  
account of after-acquired property 事后取得的财产报告 >e y.7YG  
account of defaulter 拖欠帐目 zPWX%1Qr  
account payable 应付帐款 UR|UGldt_T  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4fPbwiK j  
account receivable 应收帐款 -oo&8  
account receivable report 应收帐款报表 Pt~mpRl H  
account statement 结单;帐单;会计财务报表 mM.-MIp  
account title 帐户名称;会计科目 %a%x`S3  
accountant's report 会计师报告 o7"2"( =>  
Accountant's Report Rules 会计师报告规则 dI'cZt~n  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?I{pv4G:  
Accounting Arrangements 《会计安排》 Fm(~Vt;%u  
accounting basis 会计基础 #L[-WC]1y  
accounting by Official Receiver 破产管理署署长呈交的帐目 o@TxDG  
Accounting Circular 《会计通告》 B{'x2I#,  
accounting class 会计类别 b0 ))->&2  
accounting date 记帐日期;会计结算日期 E)liuu! qI  
accounting for money 款项核算 RD_IGV   
Accounting Officer 会计主任 8s6~l.v  
accounting period 会计报告期;会计期 Afm GA9  
accounting policy 会计政策;会计方针 *sI`+4h[  
accounting practice 会计惯例 V?U->0>Z4  
accounting principle 会计准则 EsR_J/:Qe  
accounting record 会计记录 ^E_`M:~  
accounting report 会计报告 e%#(:L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j)IXe 0dMC  
Accounting Society of China 中国会计学会 KLv`Xg\  
accounting statement 会计报表 7kmU/(8  
accounting system 会计制度;会计系统 ?o'!(3`L  
accounting transaction 会计事项;帐务交易 HMsTm}d  
accounting treatment 会计处理 f,GF3vu"  
accounting year 会计年度 MONfA;64/  
accretion 增值;添加 &|('z\k  
accrual 应计项目;应累算数目 S;DqM;Q  
accrual basis 应计制;权责发生制 t,#9i#q#  
accrual basis accounting 应计制会计;权责发生制会计 K5-wuD1  
accrue 应累算;应计 ;WX)g&19x  
accrued benefit 应累算利益 +Bk d  
accrued charges 应计费用 ( )1\b  
accrued cumulative preference share dividend 应累算的累积优先股股息 zbsdK  
accrued expenses 应累算费用 (S/f!Dk&3  
accrued interest payable 应付利息;应计未付利息 j'Ry.8}  
accrued interest receivable 应收利息;应计未收利息 ]i'hCa $$  
accrued right 累算权益 a4HUP*  
accruing profit 应累算的利润 M\5aJ:cQ+  
accumulated fiscal reserve 累积财政储备 *nUD6(@g  
accumulated profit 累积利润;滚存溢利 p/jC}[$v  
accumulated reserve 累积储备 l);M(<  
accumulation of surplus income 累积收益盈余 3|4jS"t{f  
acquired assets 既得资产 ,Bh!|H(?L1  
acquisition 收购;购置;取得 b#;%TbDF  
acquisition cost 购置成本 TR:V7 d  
acquisition expenses 购置费用 d?dZ=]~C  
acquisition of 100% interest 收购全部股权 ?Fgk$ WqC  
acquisition of control 取得控制权 XB  
acquisition of fixed assets 购置固定资产 N"d M+  
acquisition of shell “买壳” 'TWZ@8h~  
acquisition price 收购价 aewVq@ngq!  
act of God 天灾 Fd@n#DR `  
acting partner 执事合伙人 pR6mS fer  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &NbhQY`k  
active partner 积极参与的合伙人 Fj? Q4_  
active trading 交投活跃 6Y4sv5G  
actual circulation 实际流通 ,PH;j_  
actual cost 实际成本 ? &ie;t<7  
actual expenditure 实际开支;实际支出 &'{6_-kh  
actual income 实际入息;实际收入;实际收益 Ne7HPSWiOP  
actual market 现货市场 &''lOS|  
actual price 现货价;实际价格 #- S%aeB  
actual profit 实际利润 d{^9` J'  
actual quotation 实盘;实际价位;实际报价 J3Ipk-'lx  
actual year basis 按实际年度计算 '1'#,u!  
actuals 实货 U .?N  
actuarial investigation 精算调查 d/I,`  
actuarial principle 精算原则 AE`z~L,  
actuarial report 精算师报告 5>z`==N)  
Actuarial Society of Hong Kong 香港精算学会 t>nx#ErS  
actuarial valuation 精算师估值 a<%Ivqni  
actuary 精算师 l":\@rm`  
ad referendum agreement 暂定协议;有待覆核的协定 fuRCM^U(  
ad valorem duty 从价税;按值征税 ZDHm@,d  
ad valorem duty system 从价税制 \F`%vZrKR  
ad valorem fee 从价费 \0gU)tVZ  
ad valorem tariff 从价关税 vjNP  
additional allowance 额外免税额 U^aMh-  
additional amount for unexpired risk 未过期风险的额外款额 (^h2 'uB  
additional assessable profit 补加应评税利润 tf1iRXf8  
additional assessment 补加评税 WC2sRv4]3  
additional commitment 额外承担 Jz"Yb  
additional commitment vote 额外承担拨款 TsiI5'tx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D(bQFRBY6"  
additional dependent parent allowance 供养父母额外免税额 =$kSvCjP  
additional provision 额外拨款 ;UU`kk  
additional stamp duty 附加印花税 3a|I| NP  
additional tax 补加税罚款;补加税款 #)A.yK`u  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -zn$h$N4  
adjudged bankrupt 被裁定破产 {tE9m@[AF  
adjudicated bankrupt 裁定破产人 V{qpha4'P  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _]oNbcbt(  
adjudication of bankruptcy 裁定破产;宣告破产 ks3ydHe`  
adjudication of insolvency 裁定无力偿还债务 JU>F&g/|  
adjusted actual 经调整的实数;调整后的实数 |aD8  
adjusted current assets 经调整的流动资产;调整后的流动资产 $, I%g<  
adjusted figure 经调整的数字;调整后的数额 x:wv#Wh:l7  
adjusted liabilities 经调整的负债;调整后的负债 d8N{sT  
adjusted loss 经调整的亏损;调整后的亏损 _!qi`A  
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 86 $88`/2  
adjusted profit 经调整的利润;调整后的利润 (U`<r-n\n  
adjusted surplus 经调整的盈余额;调整后的盈余额 t%S2D  
adjusted value 经调整的价值;调整后的价值 7{W#i<W  
adjustment 调整;修订;理算〔保险〕 CdZS"I  
adjustment centre 调剂中心 ]LbFh5;s  
adjustment lag 调整过程的时间差距;调整时差 bd'io O  
adjustment mechanism 调整机制 =lb5 #  
adjustment of loss 亏损调整 3ncL351k  
adjustment process 调整过程;调整程序 uT#4"G9A[  
adjustment range 调整幅度 K;L6<a A#  
administered exchange rate 受管制汇率 O su 75@3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x<Ac\Cx  
administration expenses 行政费用 w ]%EJ|'  
administration fee 手续费;行政费 ! (H RP9  
administration in bankruptcy 破产管理 ^n%9Tu  
administration order 遗产管理令 (fqU73  
administrator 管理人;遗产管理人 i;l0)q  
administrator of the estate 遗产管理人 .ri?p:a}w  
admission of debt 债项承认书 xoe/I[P]U  
admission of proof 接纳债权证明 8"=E 0(m  
advance 放贷款项;垫付款项;预支款项;预付款项 { POfT m}  
advance account 暂支帐目;预付款帐户 yd=NafPM  
advance compensation 预付补偿金 2Q;g|*]  
advance from shareholder 股东垫款 r?%,#1|$$  
advance pending reimbursement 预支以待日后付还 !Bu=?gf  
advanced economy 先进经济体系 &iTTal.6  
advancement 预付;预付财产 P[K42 mm  
advances warrant 垫款令 D b&= N  
advancing 贷出 k*ZYT6Z?  
adverse balance 逆差 W.sH  
adverse exchange 逆汇 $aC%&&+wG  
advertisement addressed to shareholders 在报章刊登的致股东通告 HO}eu  
advice for collection 托收通知书 f\u5=!kjN  
advice of drawing 提款通知书;汇票通知书 os[i  
advice of payment 付款通知 *|B5,Ey  
Advisory Committee [Securities and Futures Commission] @W.0YU0|J  
谘询委员会〔证券及期货事务监察委员会〕 WR zIK09@  
Advisory Committee on Diversification 经济多元化谘询委员会 0f;`Zj0l8  
affidavit 誓章;遗产申报誓章 ' JAcN@q~z  
affidavit of no receipt 述明无收款的誓章 p?,T%G+gqO  
affiliate 联号;联营公司;附属公司 OI)U c .  
affiliated company 附属公司;联号;联营公司 5E!Wp[^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OrRU$5Lo  
affordability 负担能力 i*6 1i0  
African Development Bank [AfDB] 非洲开发银行 Q`HG_n@?  
after-acquired property 事后取得的财产 - (VX+XHW  
after-hours dealing 市后交易 l<UJ@XID$  
after-tax profit 税后盈利;税后利润;税后溢利 F*_ytL  
agency agreement 代理协议 jc7NYoT:  
agency expenses 代理机构的开支 MT^krv(G  
agency fee 代理费 yv(\5)XF  
Agency Law 《代理法》 JPM W|JT  
agent 代理人;承销人 AcIw; c:  
agent of company 公司代理人 =SK{|fBB  
agent's fee 代理人费;经纪费 YPmgR]=6  
aggregate 总计;总数;总体数字 `{+aJ0<S  
aggregate amount 总款额;总额 "%dok@v  
aggregate assets and liabilities 总体资产与负债 G|LcTV  
aggregate at constant price 按固定价格计算的总体数字 FQBAt0  
aggregate demand 总需求 ]}9D*V  
aggregate gross position 总持仓量 VI;)VJbq  
aggregate limit 总限额 QN8.FiiD  
aggregate of salaries tax 合计薪俸税 2 X`5YN;  
aggregate performance 总体表现;总体业绩 =P`l+k3  
aggregate supply 总体供应 ^2eH0O!  
aggregate surplus 总盈余 ~IS3i'bh  
aggregate total 整体总额 3.V-r59  
aggregate value 总值;合计价值 T?EFY}f  
aggregated basis 合计基准 R zn%!d^$>  
aggregated net chargeable income 合计应课税入息实额 QmY1Bn?s  
aggregation 合并计算;合计;总和 I7HP~v~  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,_U3p ,  
aggregation of property 财产的总和 h%!N!\  
agio 差价;贴水 *K=Yrisz  
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》 (a@}J.lL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tRmH6  
《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》 NSDls@m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $?dutbE  
《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》 #RVN 7-x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )jm u*D5N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M|\C@,F]8  
agreement for a settlement 授产协议 ['\ u?m  
agreement for assignment 转让协议 { GKqOu  
agreement for sale 售卖协议;买卖协议 #_4JTGJ  
agreement for sale and purchase 买卖协议 N-<m/RS  
agreement for the payment of interest 支付利息协议 tjt#2i8/  
agreement for the repayment of money 还款协议 I;3Uzv  
agreement of reinsurance 再保险协议 O>Ao#_*hOb  
Agricultural Bank of China 中国农业银行 U=>4=gsG  
air passenger departure tax 飞机乘客离境税 ZE"Z_E;r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @ Yzc?+x  
airport tax 机场税 1`l10fqU  
alcohol duty 酒精税 YMIX|bj6Y  
alienation 让与;让渡;转让 $S{]` +  
alimony 生活费;赡养费 r^$WX@ t&  
All Ordinaries Index [AOI] 所有普通股指数 &+-]!^2o  
all risks 全险;综合险 OE_>Kw7q  
All Sales Record for Stock Market 《股票市场成交报告》 <s(<ax30  
Allied Capital Resources Limited 新联财务有限公司 D$PR<>=y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M,/{53  
allocation letter 拨款信件 Kk<MS$Ov  
allocation of fund 分配款项;预留款项 ?R\:6x<  
allocation of profit 利润分配;溢利分配 Sp^jC Xu  
allocation warrant 拨款令 Rln JlY/  
allotment 分配;配股 [I4&E >  
allotment notice 股份配售通知;配股通知 >2@ a\  
allotment of shares 股份分配 3FpSo+  
allowable 可获宽免;免税的 E1V;eoK.D  
allowable business loss 可扣除的营业亏损 `o,D[Jd  
allowable expenses 可扣税的支出 ju%t'u\'  
allowance 免税额;津贴;备抵;准备金 /;\{zA$uC=  
allowance for debts 债项的免税额 _ ZC[h~9H  
allowance for depreciation by wear and tear 耗损折旧免税额 Nw|m"VLb  
allowance for funeral expenses 殡殓费的免税额 s2M|ni=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ri&?uCCM  
allowance for repairs and outgoings 修葺及支出方面的免税额 GPVqt"TY  
allowance to debtor 给债务人的津贴 a<ztA:xt|1  
alteration of capital 资本更改 EABy<i  
alternate trustee 候补受托人 .*+KQ A8  
amalgamation 合并 Vs~!\<?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GUqhm$6a  
ambit of charges 征税范围;收费范围 SFRQpQ06  
amended valuation 经修订的估值 r%^J3  
American Commodities Exchange 美国商品交易所 c DO<z  
American Express Bank Limited 美国运通银行 X__>r ?oJ  
American Stock Exchange 美国证券交易所 p.J+~s4G  
amortization 摊销 1} h''p  
amount due from banks 存放银行同业的款项 K%/:V  
amount due from banks abroad 存放海外银行同业的款项 >7^i>si  
amount due from holding companies 控股公司欠款 XP'7+/A  
amount due from local banks 存放本港银行同业的款项 S|HnmkV66  
amount due to banks 银行同业的存款 b&~s}IX   
amount due to banks abroad 海外银行同业的存款 H^\2,x Z  
amount due to holding companies 控股公司存款 Lm}J& ^>  
amount due to local banks 本港银行同业的存款 IoI ,IX]i)  
amount due to outport banks 外埠银行同业的存款 0zvA>4cq)  
amount for note issue 发行纸币的款额 ,@*Srrw  
amount of bond 担保契据的款额 ,@]rvI6 x  
amount of consideration 代价款额 #Z.2g].  
amount of contribution 供款数额 ( @y te  
amount of indebtedness 负债款额 Q-,,Kn  
amount of principal of the loan 贷款本金额 IU*w 'a  
amount of rates chargeable 应征差饷数额 hRWRXC 9  
amount of share capital 股本额 pg;y\}  
amount of sums assured 承保款额 GDUOUl&  
amount of variation 变动幅度 = rLL5<  
amount of vote 拨款数额 RN"O/b}qQ  
amount payable 应付款额 !04zWYHo  
amount receivable 应收款额 !^EdB}@yS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O5?Gv??@  
analysis 分析 k_}aiHdG  
ancillary risk 附属风险 w2/3\3p  
annual account 周年帐目;周年帐目报表;年度决算;年结 "o ^cv  
annual accounting date 年结日期 #=* y7w  
annual allowance 每年免税额;年积金;年度津贴;年津 Qso"jYl<  
annual balance 年度余额  T.{sO`  
annual disposable income 每年可动用收入  #mDeA>b  
annual estimates 周年预算 YLEa;MR  
annual fee 年费 R^*h|7)E  
annual general meeting 周年大会 Ct)l0J\XH  
annual growth rate 年增率;每年增长率 '8|y^\  
annual long-term supplement 长期个案每年补助金 fEB>3hI  
annual pensionable emolument 可供计算退休金的年薪  c>(`X@KL  
annual report 年报 XW*,Lo5>H\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 apxY2oE&  
annual return 周年报表;周年申报表;每年报税表格 >){"x(4`  
Annual Return Rules 《周年报表规则》 g;Lk 'Ky6  
annual review of consumer prices 每年消费物价回顾 3Wl,T5}{  
annual roll-forward basis 逐年延展方式 c< P ML|e  
annual salary 年薪 ;HOOo>%_K  
annual statement 年度报表;年度决算表 :{ }]$+|)\  
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 v_$'!i$  
annuitant 年金受益人 c-ahe;q  
annuity 年金 wCwJ#-z.=  
annuity contract 年金合约 mx'!I7b(L/  
annuity on human life 人寿年金 dD Zds k+!  
antecedent debt 先前的债项 6_s_2cr  
ante-dated cheque 倒填日期支票 PU6Sa-fQ2,  
anticipated expenditure 预期开支  GT)63|  
anticipated net profit 预期纯利 l-Q.@hG  
anticipated revenue 预期收入 lhk[U!>#  
anti-inflation measure 反通货膨胀措施 Y8Bc &q}  
anti-inflationary stance 反通货膨胀立场 &%ZiI@O-  
apparent deficit 表面赤字 9EE},D  
apparent financial solvency 表面偿债能力 +@QN)ZwVy  
apparent partner 表面合伙人 d0;$k,  
application for personal assessment 个人入息课税申请书 ]ZB^Hi_  
application of fund 资金应用 u9:+^F+  
application to release as liquidator and to destruct the books of accounts and documents bHi0N@W!vG  
申请免除清盘人职务及毁灭帐簿与文件 _7O;ED+  
appointed actuary 委任精算师 i"h '^6M1  
appointed auditor 委任核数师;委任审计师 WI?iz-,](  
appointed trustee 委任的受托人 @LzqQ [  
appointer 委任人 bvuoo/  
apportioned pro rata 按比例分摊 b~1]}9TJ  
apportionment 分配;分摊 9 NO^ '  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PyS~2)=B  
apportionment formula 分摊方程式 B4<W%lm  
apportionment of estate duty 遗产税的分摊 _msV3JBr  
appraisal 估价;评估 _m  *8f\  
appreciable growth 可观增长 %|3I|'%Y  
appreciable impact 显着影响 !F|mCEU  
appreciable increase 可观增长 2 f" =f^rf  
appreciation 增值;升值 :DxCjv  
appreciation against other currencies 相对其他货币升值 }|k_sx:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [Ipg",Su;f  
appreciation tax 增值税 Xy74D/ocui  
appropriation 拨款;拨用;拨付 yN0!uzdW*  
appropriation account 拨款帐目 C^o9::ER  
Appropriation Bill 拨款法案 :N826_q  
appropriation-in-aid system 补助拨款办法 \8~P3M":c  
approved assets 核准资产 X_7cwPY  
approved basket stock 认可一篮子证券 Lqt.S|  
approved budget 核准预算 gbf-3KSp^  
approved charitable donation 认可慈善捐款 Q Eh_2  
approved charitable institution 认可慈善机构 W-QBC- 3  
approved currency 核准货币;认可货币 ]8}+%P,Q  
approved estimates 核准预算 hdw-gem{?  
approved estimates of expenditure 核准开支预算 d,Fj|}S  
approved overseas insurer 核准海外保险人 woHB![Q,  
approved overseas trust company 核准海外信托公司 b.`<T "y  
approved pooled investment fund 核准汇集投资基金 +@'{  
approved provident fund scheme 认可公积金计划 Vr1Wr%  
approved provision 核准拨款 aKLA_-E  
approved redeemable share 核准可赎回股份 BEQ$p) h  
approved regional stock 认可地区性证券 vZgV/?'z  
approved retirement scheme 认可退休金计划 x}g5  
approved subordinated loan 核准附属贷款 LDj'L~H  
arbitrage 套戥;套汇;套利 {*=+g>R gD  
arbitrageur 套戥者;套汇者 M~0A-*N  
arbitrary amount 临时款项 j.3#rxq  
arrangement 措施;安排;协定 ?e`4 s f_~  
arrears 欠款 @>wD`<U|  
arrears of pay 欠付薪酬 (RDY-~#~  
arrears of revenue 逾期未收税款;逾期未收的帐项 E&\dr;{7  
articles of association 组织章程;组织细则;组织章程细则 6m.ChlO/  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4(VVEe  
ascertainment of profit 确定利润 fn%Gu s~  
"Asia Clear" “亚洲结算系统” jRswGMx  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X5@S LkJ-`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y:U'3G-  
Asian Development Fund [ADF] 亚洲发展基金 Qy)+YhE  
Asian dollar bond 亚洲美元债券 Q*S|SH-cZ0  
Asian dollar market 亚洲美元市场 Zz"b&`K  
Asian dollar rate 亚洲美元利率 4"OUmh9LHB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +d[A'&"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 56;(mbW  
asked price 沽盘;喊价;索价;卖方报价 *%G$[=  
assessable income 应评税入息 1v)X]nW  
assessable loss 应评税亏损 `y&d  
assessable profit 应评税利润 [}7j0&  
assessable value 应评税值 i+/:^tc;  
assessed profit 估定利润 Cm~h\+"  
assessed value 经评估价值 D;f[7Cac  
assessment 评税;评定;估价;评税单 63s<U/N  
assessment number 评税编号;估价编号 5yvaY "B  
assessment of additional tax 补加税评税 /jR]sC)xs  
assessment of performance 业绩评估;实绩评价 @/S6P-4  
Assessor 评税主任 ?;{fqeJz  
asset price bubbles 资产价格泡沫 'Zq$ W]i  
asset-backed securities 具资产保证的证券 8+m[ %5lu  
assets accretion 资产增值 Z_ Gb9  
assets and liabilities 资产与负债 Rw]4/  
assets betterment statement 资产递增表;资产改进表 ;z6Gk&?  
assets lending 实物放款;有抵押贷款 <OKzb3e  
assets of the company passing on the death 死者去世时转移的公司资产 pNOVyyo>BW  
assets pledged as security for liabilities 用作负债抵押的资产 4T*RJ3Fz!  
assets portfolio 资产投资组合 ?)B"\#`t  
assets price 资产价格 I91pX<NBf  
assets quality 资产质素 -qki^!Y?  
assets realization 资产变现 0nkon3H  
assets refinancing arrangement 资产再集资安排 ?/mkFDN  
assets securitization 资产证券化 =1dU~B:Lm  
assets situated outside Hong Kong 在香港以外地方的资产 LPjsR=xi  
assets stripping 削减资产;拆卖资产 bYr;~ ^  
assets value 资产值 F^5<o  
assignee 承让人 ZE#f{qF(  
assignment 转让;转让书;转让契 pRsYA7Ti  
assignment of interest 权益转让 8\-Q(9q(  
assignment of letters patent and trade mark 专利证书及商标转让 )ca^%(25!z  
assignment of property 物业转让;物业转让书 F{1;~Yg%  
assignment right 转让权 :n3)vK   
assignor 转让人 @PXb^x#k  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x+V;UD=mH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "K EB0U  
associate member 附属会员 5XO eYO{  
associated body corporate 相联法人团体 b8V]/  
associated company 相联公司;联属公司 #1MEmt  
associated corporation 相联法团 RP]hW{:U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zE{@'  
公认会计师公会〔英国〕 .xtjB8gc  
Association of Futures Exchange Brokers 香港期货经纪协会 stnyJ9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O*3x'I*a  
association of underwriters 承保人组织 20hF2V  
assumption of control 接管 2 }QD>  
assurance 担保;保险;转易;转易书 [3a-1,  
assurance of interest 权益的转易 (fgX!G[W  
at 19XX price 按一九XX年价格计算 {;(X#vK}9  
at a discount 按赔价计算;按贴水价格计算;打折扣 2Wlk]  
at a premium 按溢价计算;按升水价格计算 )k F/"'o  
at call 通知付款;按通知 _=c>>X  
at constant market price 按固定市价计算 aq[;[$w  
at constant price 按固定价格计算 t#+X*'/  
at cost 按成本计算 cH>rS\|Y  
at current market price 按当时市价计算;按现时市价计算 QN[-XQ>Xt  
at current price 按当时价格计算;按现时价格计算 C24[brf  
at factor cost 按要素成本计算;按生产要素成本计算 -GkNA"2M[  
at money-of-the-day price 按付款当日价格计算 a a<9%j  
at or better 按指定或较佳价位〔买卖指令〕 rs01@  
at par 按面值计算;平价 @Taj++ua  
at sight 见票即付 *uR&d;vg.8  
at the close 按收市盘 73/kyu-0%  
at the opening 按开市盘 :sRV]!Iw  
attestation 见证;见证条款 q<>  
at-the-money option 平价期权 LOyL:~$  
attorney 受权人;受托代表人 \Q"o\:IoIT  
attornment 新拥有人承认书 OL]^4m  
attributable profit 可归属利润 =z'w-ARy  
attributable share value 可归属股份价值 sDnHd9v<?t  
Auckland Stock Exchange 奥克兰证券交易所 N=K|Nw  
auction 拍卖 :+ef|,:`/  
auctioneer 拍卖商 66<3zadJZU  
audit 审计;核数 %iWup:  
Audit Commission 审计署 nAn/Vu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !|`G<WD  
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〕 P  F!S  
audit review 帐目审查 "}UJ~ j).  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -SaH_Nuj  
audited account 审计帐目;经审计的帐目 E 3b`GRay  
audited annual account 经审计的周年帐目 J=4R" _yo  
audited balance sheet 经审计的资产负债表 V,bfD3S3  
auditor 核数师;核数主任;审计师 oxE'u<  
auditor's certificate 核数师证明书;审计师证明书 A87JPX#R?  
auditor's report 核数师报告;审计师报告 Ktg{-Xl  
Aussie bond 澳元债券 2Yt#%bj7^  
austerity budget 紧缩预算 i(9=` A}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }f)$+mi  
Australia All Ordinaries Index 澳洲所有普通股票指数 5T;M,w6DV  
Australian Dollar [AUD] 澳元 JqTkNKi/s  
Australian Options Market 澳大利亚期权市场  ~dfc  
Australian Securities Commission 澳洲证券事务监察委员会 7QP%Pny%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M}NmA  
Australian Stock Exchange 澳大利亚证券交易所 @s J[<V  
Austrian Schilling [ATS] 奥地利先令 -x2/y:q`  
authentication 认证;鉴证 Q[^IX  
authority to purchase 委托购买证;委购书 > 4ex:Z  
authorization 认可;核准;授权;授权书 vlth\ [  
authorization by direction 指示授权 kH1hsDe|&y  
authorization by instruction 指令授权 Z<ozANbk  
authorization by warrant 令状授权 _f$8{&`k  
authorization of unit trust 单位信托的认可 obRR))  
authorized agent 指定代理人 V| b9zHh  
authorized capital 法定资本 f7 V36Q8  
authorized clerk 出市员 f>ohu^bd  
authorized dealer 认可交易商 Rk.YnA_J6  
authorized financial institution 认可财务机构  5<bc>A-  
authorized fund 认可基金 LY2oBX@fC  
authorized fund house 获授权的基金公司;认可基金公司 6 ]W!>jDc  
authorized institution 认可机构 [H z_x(t26  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :#58m0YLA:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /kE3V`es  
authorized insurer 获授权保险人;获认可承保人 Zpg/T K  
authorized investment 特准投资项目 pDb5t>  
authorized person 获授权人 | 2BIAm]  
authorized representative 获授权代表 C%d\DuJ5'~  
authorized share capital 法定股本 %"PG/avo  
automated quotation system 自动报价系统 !TY9\8JzV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BJ!b LQ  
自动交易系统〔香港期货交易所有限公司〕 J]/TxUE  
automatic adjustment mechanism 自动调整机制 24PEt%2  
automatic adjustment system 自动调整系统 =3OK 3|  
Automatic Clearing House 自动票据交换所 A<l8CWv[  
automatic exchange rates accumulation system 自动化汇率累集系统 T:q_1W?h]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 aAZS^S4v  
automatic teller machine [ATM] 自动柜员机 XJy~uks,  
autopay 自动转帐 :b)IDcW&j:  
available assets 可用资产 9Z]~c^UB  
available fiscal reserve 现存财政储备 $&/JY  
available profit 可用利润 P'f =r%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 '^ bB+  
average 平均;平均数;海损 O6Bs!0,  
average basic salary 平均基本薪金 1oD,E!+^d  
average consumer expenditure 平均消费开支;一般消费开支 ^T@ (`H4@  
average cost 平均成本 O=UXe]D  
average cost of land production 增辟土地平均成本 >(mp$#+w  
average daily turnover 平均每日成交额 A^:[+PJHN  
average daily wage rate 平均每日工资率 "*W:  
average expenditure pattern 平均开支模式 |D+"+w/  
average growth rate 平均增长率 D+ mZ7&L  
average net fixed assets 固定资产平均净值 w>Iw&US  
average of relatives 相对价格平均数 aTS\NpK&  
average price 平均价格 D ]Q,~Y&'  
average propensity to consume 平均消费倾向;一般消费倾向 51j5AbFQ"  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ix@rn  
average rate 平均率 eJA$J=^R;  
average revenue 平均收入;平均收益 !.1oW(  
average stock 平均库存;平均存货 sC >_ulkoa  
average yearly rent 平均年租 /aS=vjs  
avoidance of double taxation 避免双重课税  m=D2|WA8  
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 HV O mM17  
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