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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: +) m_o"hl  
A share A股;甲类股份 %p 0xM  
abatement of tax 减税;减扣免税额 Y"wUt &  
ABN AMRO Bank N.V. 荷兰银行 X ' "SVO.  
above-the-line expenditure 线上项目支出;经常预算支出 w/K_B:s  
above-the-line receipt 线上项目收入;经常预算收入 *C:|X b<9  
ABSA Asia Limited 南非联合亚洲有限公司 ,1"KHv  
absolute change 绝对数值变更 "l*`>5Nn9  
absolute expenditure 实际开支 (/j); oSK  
absolute guideline figure 绝对准则数字 _> *j H'  
absolute interest 绝对权益 \R;`zuv   
absolute order of discharge 绝对破产解除令 UCClWr  
absolute profit margin 绝对利润幅度 E2{FK)qT  
absolute value 实值;绝对值 d8x\  
absolutely vested interest 绝对既得权益 }7.PH'.8  
absorbed cost 已吸收成本;已分摊成本 yu/`h5&*  
absorption 吸收;分摊;合并 oGRhnP'PF+  
absorption rate 吸收率;摊配率;分摊率 se>MQM5 )  
ACB Finance Limited 亚洲商业财务有限公司 E3iW-B8u8  
acceptable form of reciprocity 合理的互惠条件 _\GC(  
acceptable rate 适当利率;适当汇率 ;IokThI  
acceptance agreement 承兑协议 ?28N ^  
acceptance for honour 参加承兑 Aj4T"^fv  
acceptor 承兑人;接受人;受票人 DY?Kfvef  
acceptor for honour 参加承兑人 d $Pab*  
accident insurance 意外保险 vt9)pMs  
Accident Insurance Association of Hong Kong 香港意外保险公会 :65~[$2  
accident insurance scheme 意外保险计划 gjAIEI  
accident year basis 意外年度基准 "PpN0Rr  
accommodation 通融;贷款 #: [<iSk  
accommodation bill 通融票据;空头票据 &mtJRfnu  
accommodation party 汇票代发人 /Bm( `T  
account balance 帐户余额;帐户结余 9Q+'n$s0^  
account book 帐簿 BjzPz  
account collected in advance 预收款项 iB& 4>+N+  
account current book 往来帐簿 9B7^lR  
account of after-acquired property 事后取得的财产报告 d>t<_}  
account of defaulter 拖欠帐目 t?'!$6   
account payable 应付帐款 !_cg\K U#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @0u~?!g@  
account receivable 应收帐款 ?pB>0b~3-  
account receivable report 应收帐款报表 e8#h3lxJ`  
account statement 结单;帐单;会计财务报表 L>R P-x>  
account title 帐户名称;会计科目 trp0 V4b8  
accountant's report 会计师报告 0p!>JQ]m  
Accountant's Report Rules 会计师报告规则 n*{sTT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 MfWyc_  
Accounting Arrangements 《会计安排》 S-|)QGxV6  
accounting basis 会计基础 DuHu\>f<S  
accounting by Official Receiver 破产管理署署长呈交的帐目 j4R(B  
Accounting Circular 《会计通告》 [CXrSST")E  
accounting class 会计类别 <yH4HY  
accounting date 记帐日期;会计结算日期 n74V|b6W  
accounting for money 款项核算 io{@^1ab  
Accounting Officer 会计主任 In<n&ib  
accounting period 会计报告期;会计期 9vvx*rD  
accounting policy 会计政策;会计方针 1R1 z  
accounting practice 会计惯例 5?F__Hx*2  
accounting principle 会计准则 ei[j1F  
accounting record 会计记录 .Lsavpo  
accounting report 会计报告 `yH<E+   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~U@;gLoD  
Accounting Society of China 中国会计学会 9E"vN  
accounting statement 会计报表 P n>Xbe  
accounting system 会计制度;会计系统 HTS%^<u  
accounting transaction 会计事项;帐务交易 iCHOv{p.  
accounting treatment 会计处理 li}1S  
accounting year 会计年度 7KAO+\)H^Y  
accretion 增值;添加 SfaQvstN  
accrual 应计项目;应累算数目 \Ani}qQ%|  
accrual basis 应计制;权责发生制 G?;e-OhV  
accrual basis accounting 应计制会计;权责发生制会计 ~5CBEIF(NS  
accrue 应累算;应计 Z:sg}  
accrued benefit 应累算利益 -v]Sr33L  
accrued charges 应计费用 $',K7%y  
accrued cumulative preference share dividend 应累算的累积优先股股息 {^7Hgg  
accrued expenses 应累算费用 &)AVzN+*h  
accrued interest payable 应付利息;应计未付利息 eOs)_?}  
accrued interest receivable 应收利息;应计未收利息 #/Vh|UeX  
accrued right 累算权益 O06"bi5Y  
accruing profit 应累算的利润 9NQlI1W z4  
accumulated fiscal reserve 累积财政储备 CkoL TY  
accumulated profit 累积利润;滚存溢利 sP;nGQ.eN  
accumulated reserve 累积储备 0"\H^  
accumulation of surplus income 累积收益盈余 !`,Sfqij  
acquired assets 既得资产 "NXB$a!:  
acquisition 收购;购置;取得 7|$:=4  
acquisition cost 购置成本 D*gFV{ Ws  
acquisition expenses 购置费用 )GM41t1i  
acquisition of 100% interest 收购全部股权 4,CXJ2  
acquisition of control 取得控制权 e%@~MQ-  
acquisition of fixed assets 购置固定资产 ToXki,  
acquisition of shell “买壳” UQC=g  
acquisition price 收购价 di6QVRj1  
act of God 天灾 +'I+o5*  
acting partner 执事合伙人 8&?s#5zA  
active market 买卖活跃的市场;交投畅旺的市场;旺市 M42 Ssn)  
active partner 积极参与的合伙人 LWz&YF#T-  
active trading 交投活跃 #><.oreXq  
actual circulation 实际流通 1DE<rKI  
actual cost 实际成本 Z{ X|6.  
actual expenditure 实际开支;实际支出 O4cr*MCb5  
actual income 实际入息;实际收入;实际收益 'rO!AcdLU  
actual market 现货市场 *E/`KUG]  
actual price 现货价;实际价格 Q@<S[Qh[.  
actual profit 实际利润 )4<__|52"1  
actual quotation 实盘;实际价位;实际报价 ] 2eK  
actual year basis 按实际年度计算 [z`31F  
actuals 实货 q_g+Jf P-D  
actuarial investigation 精算调查 gcPTLh[^Er  
actuarial principle 精算原则 E_])E`BJ  
actuarial report 精算师报告 %,6#2X nX%  
Actuarial Society of Hong Kong 香港精算学会 UEM(@zD]  
actuarial valuation 精算师估值 toya fHf  
actuary 精算师 :Q $K<)[  
ad referendum agreement 暂定协议;有待覆核的协定 f]`#J%P  
ad valorem duty 从价税;按值征税 +eyc`J  
ad valorem duty system 从价税制 oX S1QT`B  
ad valorem fee 从价费 2jg-  
ad valorem tariff 从价关税 K9$>Yxe|  
additional allowance 额外免税额 E:JJ3X|  
additional amount for unexpired risk 未过期风险的额外款额 juka0/  
additional assessable profit 补加应评税利润 6y+Kjd/D  
additional assessment 补加评税 `\T]ej}zvI  
additional commitment 额外承担 XC0bI,Fu,  
additional commitment vote 额外承担拨款 wkA+j9.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >/kc dWl  
additional dependent parent allowance 供养父母额外免税额  -xSA  
additional provision 额外拨款 4C<j dv_J  
additional stamp duty 附加印花税 Rz bj  
additional tax 补加税罚款;补加税款 ~$:|VHl  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ne8Cgp  
adjudged bankrupt 被裁定破产 8+a4>8[M  
adjudicated bankrupt 裁定破产人 M)'HCnvs'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <j*;.yyC  
adjudication of bankruptcy 裁定破产;宣告破产 =vQcYa  
adjudication of insolvency 裁定无力偿还债务 U3T#6Rptl  
adjusted actual 经调整的实数;调整后的实数 k2c}3 MeP  
adjusted current assets 经调整的流动资产;调整后的流动资产 42e|LUZg  
adjusted figure 经调整的数字;调整后的数额 f,V<;s  
adjusted liabilities 经调整的负债;调整后的负债 k9  "[H'  
adjusted loss 经调整的亏损;调整后的亏损 3nT^?;-  
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 -=)+dCyB^  
adjusted profit 经调整的利润;调整后的利润 Hyb3 ;yQ  
adjusted surplus 经调整的盈余额;调整后的盈余额 *BR~}1 i  
adjusted value 经调整的价值;调整后的价值 4}_j`d/8|  
adjustment 调整;修订;理算〔保险〕 WG N=Y~E  
adjustment centre 调剂中心 u [m  
adjustment lag 调整过程的时间差距;调整时差 Mn9dqq~a  
adjustment mechanism 调整机制 TD1 [  
adjustment of loss 亏损调整 IE;~?W"  
adjustment process 调整过程;调整程序 QrB@cK]  
adjustment range 调整幅度 < ,Ue 0  
administered exchange rate 受管制汇率 ,TXTS*V?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 TD'L'm|2  
administration expenses 行政费用 0Sle  
administration fee 手续费;行政费 ,4zmb`dP<  
administration in bankruptcy 破产管理 OTGofd2zf  
administration order 遗产管理令 qUjmB sB  
administrator 管理人;遗产管理人 3HLNCt09  
administrator of the estate 遗产管理人 5b!vgm#])  
admission of debt 债项承认书 |zQ4u  
admission of proof 接纳债权证明 jT8#C=a7  
advance 放贷款项;垫付款项;预支款项;预付款项 m@"QDMHk.  
advance account 暂支帐目;预付款帐户 9z}uc@#D=m  
advance compensation 预付补偿金 OK{quM5  
advance from shareholder 股东垫款 H<v'^*(  
advance pending reimbursement 预支以待日后付还 \R|4( +]x  
advanced economy 先进经济体系 gZLP\_CL  
advancement 预付;预付财产 "OQ^U_  
advances warrant 垫款令 b4E:Wn9x  
advancing 贷出 O\E/. B  
adverse balance 逆差 n#q<`}u,  
adverse exchange 逆汇 BybW)+~  
advertisement addressed to shareholders 在报章刊登的致股东通告 eZ|%<Wpu  
advice for collection 托收通知书 1QLbf*zeIW  
advice of drawing 提款通知书;汇票通知书 PV9pa/`@  
advice of payment 付款通知 jDy-)2<  
Advisory Committee [Securities and Futures Commission] MYla OT  
谘询委员会〔证券及期货事务监察委员会〕 S/D^  
Advisory Committee on Diversification 经济多元化谘询委员会 SS$[VV  
affidavit 誓章;遗产申报誓章 ]|MEx{BG-  
affidavit of no receipt 述明无收款的誓章 k\WR  ]  
affiliate 联号;联营公司;附属公司 H *[_cqnv  
affiliated company 附属公司;联号;联营公司 q:dHC,fO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2^^`n1?'  
affordability 负担能力 p?B=1vn-2  
African Development Bank [AfDB] 非洲开发银行 @&X|5p"[g  
after-acquired property 事后取得的财产 &;+ -?k|  
after-hours dealing 市后交易 /lo2y?CS*  
after-tax profit 税后盈利;税后利润;税后溢利 ^:#D0[  
agency agreement 代理协议 GH+r ?2<  
agency expenses 代理机构的开支 Zn ''_fjh  
agency fee 代理费 ^c&L,!_)H  
Agency Law 《代理法》 A<1hOSCz\  
agent 代理人;承销人 <)u`~$n2  
agent of company 公司代理人 ,wIONDnLZ  
agent's fee 代理人费;经纪费  /% M/  
aggregate 总计;总数;总体数字 /4g1zrU  
aggregate amount 总款额;总额 }HY-uQ%@g  
aggregate assets and liabilities 总体资产与负债  OU8Lldt  
aggregate at constant price 按固定价格计算的总体数字 rd9e \%A  
aggregate demand 总需求 v#.r.{t  
aggregate gross position 总持仓量 #7MUJY+ 9  
aggregate limit 总限额 ?)u@Rf9>  
aggregate of salaries tax 合计薪俸税 Cq%IE^g<  
aggregate performance 总体表现;总体业绩 13@|w1/Z  
aggregate supply 总体供应 5*1D$mxD"  
aggregate surplus 总盈余 @}@Z8$G^  
aggregate total 整体总额 kP-3"ACG  
aggregate value 总值;合计价值 VzY8rI  
aggregated basis 合计基准 W3 'q\+  
aggregated net chargeable income 合计应课税入息实额 %`r?c<P}  
aggregation 合并计算;合计;总和 h"_MA_]~  
aggregation of incomes of husband and wife 夫妇入息合并计算 Zg'Q>.:  
aggregation of property 财产的总和 8$0rR55  
agio 差价;贴水 ;i<|9{;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4<k9?)~(J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0a}u;gt,4w  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 R )mu2 ^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vvKEv/pN7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 OoA|8!CFa  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v"#mzd.tW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c.>oe*+  
agreement for a settlement 授产协议 5 u*-L_  
agreement for assignment 转让协议 TrLu~4  
agreement for sale 售卖协议;买卖协议 aB7+Tb  
agreement for sale and purchase 买卖协议 >D(RYI  
agreement for the payment of interest 支付利息协议 A^)?Wt%*  
agreement for the repayment of money 还款协议 { S3ZeN,kZ  
agreement of reinsurance 再保险协议 vTlwRG=5  
Agricultural Bank of China 中国农业银行 NiU2@zgl  
air passenger departure tax 飞机乘客离境税 [Pq}p0cD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?TU}~}  
airport tax 机场税 J6L  K  
alcohol duty 酒精税 *=+td)S/1  
alienation 让与;让渡;转让 r[lF<2&*R  
alimony 生活费;赡养费 o1FF"tLkN  
All Ordinaries Index [AOI] 所有普通股指数 :=wT vz  
all risks 全险;综合险 vK _?<>  
All Sales Record for Stock Market 《股票市场成交报告》 K }Vv4x1U  
Allied Capital Resources Limited 新联财务有限公司 p; tVn{u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }>VG~u8  
allocation letter 拨款信件 & 8l%T'gd  
allocation of fund 分配款项;预留款项 u%$Zqee  
allocation of profit 利润分配;溢利分配 oAPb*;}  
allocation warrant 拨款令 /4` 0?/V  
allotment 分配;配股 -Xxqm%([71  
allotment notice 股份配售通知;配股通知 ,'p2v)p^4  
allotment of shares 股份分配 d*~ ICir7  
allowable 可获宽免;免税的 ]y,==1To  
allowable business loss 可扣除的营业亏损 UG'9*(*  
allowable expenses 可扣税的支出 &:, dJ  
allowance 免税额;津贴;备抵;准备金 G|( ]bvJ?  
allowance for debts 债项的免税额 dv.(7Y7.x  
allowance for depreciation by wear and tear 耗损折旧免税额 WC.t_"@  
allowance for funeral expenses 殡殓费的免税额 {a4z2"\A  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ZE2$I^DY-  
allowance for repairs and outgoings 修葺及支出方面的免税额 q.2ykL  
allowance to debtor 给债务人的津贴 qL6 |6-?  
alteration of capital 资本更改 *T~Ve;3h;  
alternate trustee 候补受托人 TW[_Ko86  
amalgamation 合并 IuNiEtKx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }jVSlCF@t  
ambit of charges 征税范围;收费范围 t=-SH^$SR  
amended valuation 经修订的估值 /Rg*~Ers *  
American Commodities Exchange 美国商品交易所 _c, '>aH=  
American Express Bank Limited 美国运通银行 .R9IL-3fO  
American Stock Exchange 美国证券交易所 q~*t@  
amortization 摊销 }w1~K'ck}>  
amount due from banks 存放银行同业的款项 z&{5;A}Q@  
amount due from banks abroad 存放海外银行同业的款项 \U[ {z&]~  
amount due from holding companies 控股公司欠款 []A%<EI7  
amount due from local banks 存放本港银行同业的款项 2EfF=Fm>  
amount due to banks 银行同业的存款 x}Aw)QCh+r  
amount due to banks abroad 海外银行同业的存款 e(I =^#u6  
amount due to holding companies 控股公司存款 US%^#D q  
amount due to local banks 本港银行同业的存款 &&VqD w  
amount due to outport banks 外埠银行同业的存款 kn>$lTHQ  
amount for note issue 发行纸币的款额 `$B3X  
amount of bond 担保契据的款额 I;Bjfv5  
amount of consideration 代价款额 `/~8}Y{  
amount of contribution 供款数额 tWoh''@#  
amount of indebtedness 负债款额 H8`(O"V  
amount of principal of the loan 贷款本金额 ea~:}!-P  
amount of rates chargeable 应征差饷数额 2c:#O%d(  
amount of share capital 股本额 4y5UkU9|  
amount of sums assured 承保款额 3l3'bw2  
amount of variation 变动幅度 61j I  
amount of vote 拨款数额 ]f_6 '|5 A  
amount payable 应付款额 YBP:q2H  
amount receivable 应收款额 a\:VREKj,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H03jDM8Q  
analysis 分析 yNqe8C,>e  
ancillary risk 附属风险 '8T=~R6  
annual account 周年帐目;周年帐目报表;年度决算;年结 y(=#WlK }  
annual accounting date 年结日期 [_.5RPJP8  
annual allowance 每年免税额;年积金;年度津贴;年津 qg}O/K  
annual balance 年度余额 }GZ}Q5  
annual disposable income 每年可动用收入 zdEPDd B  
annual estimates 周年预算 Hw-Z  
annual fee 年费 3RR_fmMT)  
annual general meeting 周年大会 ^=^z1M 2P  
annual growth rate 年增率;每年增长率 L   
annual long-term supplement 长期个案每年补助金 `/MvQ/  
annual pensionable emolument 可供计算退休金的年薪 }A:<%N  
annual report 年报 ~~6^Sh60g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fz3 lV  
annual return 周年报表;周年申报表;每年报税表格 |-CnT:|o  
Annual Return Rules 《周年报表规则》 \#>T~.Y7K  
annual review of consumer prices 每年消费物价回顾 ]+m/;&0  
annual roll-forward basis 逐年延展方式 V86Xg:?7  
annual salary 年薪 W5'3$,X9  
annual statement 年度报表;年度决算表 , E$@=1)  
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 b77>$[xB  
annuitant 年金受益人 u]ZqOJXxu  
annuity 年金 D Kw*~0  
annuity contract 年金合约 QZ?=M@|f  
annuity on human life 人寿年金 5zIAhg@o:q  
antecedent debt 先前的债项 }h}<! s  
ante-dated cheque 倒填日期支票 &k1T08C*  
anticipated expenditure 预期开支 rX;Ys2vQ*  
anticipated net profit 预期纯利 KPpHwcYxT  
anticipated revenue 预期收入 ,~);EC=`  
anti-inflation measure 反通货膨胀措施 i9D0]3/>  
anti-inflationary stance 反通货膨胀立场 !!:LJ  
apparent deficit 表面赤字 ej O}t:}P  
apparent financial solvency 表面偿债能力 7rC uu*M  
apparent partner 表面合伙人 gn{=%`[  
application for personal assessment 个人入息课税申请书 atW'  
application of fund 资金应用 Hku!bJ  
application to release as liquidator and to destruct the books of accounts and documents n3`&zY  
申请免除清盘人职务及毁灭帐簿与文件 2PR^:h2  
appointed actuary 委任精算师 cf7v[ZZ}  
appointed auditor 委任核数师;委任审计师 :Yj) CGl$  
appointed trustee 委任的受托人 KHDZ  
appointer 委任人 i#%a-I:M  
apportioned pro rata 按比例分摊 ^o !O)D-q  
apportionment 分配;分摊 D)brPMS:o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EOoZoVdzx  
apportionment formula 分摊方程式 /S\cU`ZVe  
apportionment of estate duty 遗产税的分摊 "aF8l<1xn  
appraisal 估价;评估 (LtkA|:  
appreciable growth 可观增长 0gn@h/F2%  
appreciable impact 显着影响 YUdxG/~'  
appreciable increase 可观增长 &VBd~4|p  
appreciation 增值;升值 CZEW-PIhj  
appreciation against other currencies 相对其他货币升值 V >,Z-&.%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3},Zlu  
appreciation tax 增值税 dtAbc7  
appropriation 拨款;拨用;拨付 #2:a[ ~Lf  
appropriation account 拨款帐目 ]p~IYNl2%j  
Appropriation Bill 拨款法案 mga6[E<  
appropriation-in-aid system 补助拨款办法 cMzkL%  
approved assets 核准资产 E&B{5/rv  
approved basket stock 认可一篮子证券 Y?#i{ixX6n  
approved budget 核准预算 .!}hhiF,Z  
approved charitable donation 认可慈善捐款 ?R5'#|EyX  
approved charitable institution 认可慈善机构 wVq\FY%  
approved currency 核准货币;认可货币 ~B$b)`*  
approved estimates 核准预算 M"_FrIO  
approved estimates of expenditure 核准开支预算 1>r ,vD&  
approved overseas insurer 核准海外保险人 f '6|OsVQ  
approved overseas trust company 核准海外信托公司 (H?ZSeWx  
approved pooled investment fund 核准汇集投资基金 M_``'gw  
approved provident fund scheme 认可公积金计划 {5%/T,  
approved provision 核准拨款 T!Sj<,r+j  
approved redeemable share 核准可赎回股份 w.N,)]h  
approved regional stock 认可地区性证券 %TrF0{NR90  
approved retirement scheme 认可退休金计划 G*\h\ @  
approved subordinated loan 核准附属贷款 ZB5?!.ND  
arbitrage 套戥;套汇;套利 L<(VG{)Z  
arbitrageur 套戥者;套汇者 %q_Miu@  
arbitrary amount 临时款项 d \>2  
arrangement 措施;安排;协定 N*DhjEU)[  
arrears 欠款 D*vm cSf  
arrears of pay 欠付薪酬 2@vj!U8  
arrears of revenue 逾期未收税款;逾期未收的帐项 cbKL$|  
articles of association 组织章程;组织细则;组织章程细则 V)D-pV V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 THhy~wC".  
ascertainment of profit 确定利润 NE"jh_m-  
"Asia Clear" “亚洲结算系统” ' eO/PnYW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3z{S}~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fY2wDD  
Asian Development Fund [ADF] 亚洲发展基金 !;>(i e\  
Asian dollar bond 亚洲美元债券 &WZP2Q|  
Asian dollar market 亚洲美元市场 ke/_k/  
Asian dollar rate 亚洲美元利率 6kvV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c!&Qj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2w?G.pO#  
asked price 沽盘;喊价;索价;卖方报价 Uq X1E  
assessable income 应评税入息 b2h":G|s  
assessable loss 应评税亏损 H?}wl%  
assessable profit 应评税利润 rbk<z\pc  
assessable value 应评税值 /~}_hO$S  
assessed profit 估定利润 FsCwF&/q  
assessed value 经评估价值  ~q%  
assessment 评税;评定;估价;评税单 _g6m=N4  
assessment number 评税编号;估价编号 2 X<nn  
assessment of additional tax 补加税评税 xaXV ^ZM3  
assessment of performance 业绩评估;实绩评价 eX<K5K.B  
Assessor 评税主任 4`mO+.za1  
asset price bubbles 资产价格泡沫 &]nd!N  
asset-backed securities 具资产保证的证券 5_G'68;OV  
assets accretion 资产增值 s!h5hwBY  
assets and liabilities 资产与负债 dE>v\0 3!8  
assets betterment statement 资产递增表;资产改进表 MM_py!=>7  
assets lending 实物放款;有抵押贷款 b*9e1/]  
assets of the company passing on the death 死者去世时转移的公司资产 Tkrx7C s(  
assets pledged as security for liabilities 用作负债抵押的资产 `F,zenk=  
assets portfolio 资产投资组合 jA2ofC  
assets price 资产价格 [:i sZG*  
assets quality 资产质素 \o9@>&2  
assets realization 资产变现 u ~71l)LA  
assets refinancing arrangement 资产再集资安排 ~t9$IB  
assets securitization 资产证券化 spiDm:Xe  
assets situated outside Hong Kong 在香港以外地方的资产 >5i?JUZ  
assets stripping 削减资产;拆卖资产 e<'U8|}hc{  
assets value 资产值 i$#,XFFp~  
assignee 承让人 -]&<Sr-  
assignment 转让;转让书;转让契 v,\93mNp[  
assignment of interest 权益转让 |p'i,.(c_W  
assignment of letters patent and trade mark 专利证书及商标转让 4GTrI@}3  
assignment of property 物业转让;物业转让书 JfKg_&hM  
assignment right 转让权 zZYHc?Z  
assignor 转让人 <t6 d)mJ%  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 w$% BlqN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^4hc+sh0D  
associate member 附属会员 L`[F~$|  
associated body corporate 相联法人团体 x=3I)}J(kn  
associated company 相联公司;联属公司 Ge9}8  
associated corporation 相联法团 E<a.LW@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9<qx!-s2rr  
公认会计师公会〔英国〕 2^bgC~2C1  
Association of Futures Exchange Brokers 香港期货经纪协会 [5LMt*Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #,Bj!'Q'-  
association of underwriters 承保人组织 N('3oy#8  
assumption of control 接管 </hR!Sb]  
assurance 担保;保险;转易;转易书 &O{t^D)F  
assurance of interest 权益的转易 mE_iS?1  
at 19XX price 按一九XX年价格计算 #[(0tc/  
at a discount 按赔价计算;按贴水价格计算;打折扣 iXnx1w   
at a premium 按溢价计算;按升水价格计算 c.6QhE  
at call 通知付款;按通知 573~-Jvx  
at constant market price 按固定市价计算 V"U~Q=`K  
at constant price 按固定价格计算 +TWJNI  
at cost 按成本计算 1Y2a* J  
at current market price 按当时市价计算;按现时市价计算 " V/k<HRw  
at current price 按当时价格计算;按现时价格计算 ~{Ua92zV9  
at factor cost 按要素成本计算;按生产要素成本计算 ~s0P FS7  
at money-of-the-day price 按付款当日价格计算 $WM8tF?H  
at or better 按指定或较佳价位〔买卖指令〕 ;lkf+,;  
at par 按面值计算;平价 ]N_140N~  
at sight 见票即付 #m_\1&g  
at the close 按收市盘 3_@G{O)e  
at the opening 按开市盘 {8W |W2o$!  
attestation 见证;见证条款 ~CJYQFt  
at-the-money option 平价期权 @>Biyb  
attorney 受权人;受托代表人 tl2Lq0  
attornment 新拥有人承认书 "9.6\Y\*  
attributable profit 可归属利润 [y$j9  
attributable share value 可归属股份价值 {bxhH)a'  
Auckland Stock Exchange 奥克兰证券交易所 <6gU2@1  
auction 拍卖 8Y]u:v  
auctioneer 拍卖商 1gL8$.B?  
audit 审计;核数 )8\Z=uC  
Audit Commission 审计署 CVi<~7Am\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rHR5,N:  
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〕 rjt O`Mt`  
audit review 帐目审查 p$&_fzb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #NSaY+V  
audited account 审计帐目;经审计的帐目 KF*B  
audited annual account 经审计的周年帐目 >hh"IfIZ4  
audited balance sheet 经审计的资产负债表 C}|O#"t^\  
auditor 核数师;核数主任;审计师 FP0<-9DO  
auditor's certificate 核数师证明书;审计师证明书 `z5v}T  
auditor's report 核数师报告;审计师报告 if\k[O 1T6  
Aussie bond 澳元债券 {_+>"esc  
austerity budget 紧缩预算 %_cg|yy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t^dakL  
Australia All Ordinaries Index 澳洲所有普通股票指数 BZ8h*|uT"  
Australian Dollar [AUD] 澳元 R?i-"JhW  
Australian Options Market 澳大利亚期权市场 0R.Gjz*Q  
Australian Securities Commission 澳洲证券事务监察委员会 tauP1&%oH{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |J @|  
Australian Stock Exchange 澳大利亚证券交易所 c|8KT  
Austrian Schilling [ATS] 奥地利先令 9p!dQx  
authentication 认证;鉴证 47$-5k30  
authority to purchase 委托购买证;委购书 JT}dor  
authorization 认可;核准;授权;授权书 Bx_8@+  
authorization by direction 指示授权 e{d_p%(  
authorization by instruction 指令授权 >V77X+!  
authorization by warrant 令状授权 WcQZFtW  
authorization of unit trust 单位信托的认可 V~tu<"%  
authorized agent 指定代理人 V_ avaE  
authorized capital 法定资本 kY0g}o'<  
authorized clerk 出市员 L.R\]+$U2  
authorized dealer 认可交易商 4 g/<).1<b  
authorized financial institution 认可财务机构 qugPs(uQ  
authorized fund 认可基金 u/K)y:ZZ  
authorized fund house 获授权的基金公司;认可基金公司 1-ndJ@Wlz  
authorized institution 认可机构 '{1W)X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FeincZ!M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (>kBmK1Aj  
authorized insurer 获授权保险人;获认可承保人 j/; @P  
authorized investment 特准投资项目 S(YHwH":  
authorized person 获授权人 8*Nt&`@  
authorized representative 获授权代表 r A&#>R`  
authorized share capital 法定股本 cfQh  
automated quotation system 自动报价系统 z.\[Va$@l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zrWq!F*-V\  
自动交易系统〔香港期货交易所有限公司〕 Bwi[qw  
automatic adjustment mechanism 自动调整机制 "m\UqQGX  
automatic adjustment system 自动调整系统 b smoLT  
Automatic Clearing House 自动票据交换所 FK/ro91L  
automatic exchange rates accumulation system 自动化汇率累集系统 ADJ5ZD<Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yQQDGFTb!=  
automatic teller machine [ATM] 自动柜员机 CgPZvB[  
autopay 自动转帐 `)xU;-  
available assets 可用资产 %i JU)N!  
available fiscal reserve 现存财政储备 kAKqW7,q"  
available profit 可用利润 t=@Jw  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 |] f"j':  
average 平均;平均数;海损 VNh,pQ(  
average basic salary 平均基本薪金 J 6d n~nPK  
average consumer expenditure 平均消费开支;一般消费开支 >8{`q!=|~  
average cost 平均成本 PY3Vu]zD  
average cost of land production 增辟土地平均成本 cB9KHqB  
average daily turnover 平均每日成交额 ]$`s}BN  
average daily wage rate 平均每日工资率 =.=. \K  
average expenditure pattern 平均开支模式 Ar{=gENn  
average growth rate 平均增长率 Rc m(Y7  
average net fixed assets 固定资产平均净值 /Vj byRwV  
average of relatives 相对价格平均数 H:nu>pz t  
average price 平均价格 r~B Qy'  
average propensity to consume 平均消费倾向;一般消费倾向 h"Yqm"U/  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Y=wP3q  
average rate 平均率 >c'_xa?^G  
average revenue 平均收入;平均收益 H ]N/Y{  
average stock 平均库存;平均存货 3B_} :  
average yearly rent 平均年租 4 d1Y\  
avoidance of double taxation 避免双重课税 |LGNoP}SA  
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 71 m-W#zyA  
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