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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: JLZ[sWP='  
A share A股;甲类股份 Vd'KN2Jm  
abatement of tax 减税;减扣免税额 pO;BX5(x  
ABN AMRO Bank N.V. 荷兰银行 L&i_  
above-the-line expenditure 线上项目支出;经常预算支出 t]j4PNzn  
above-the-line receipt 线上项目收入;经常预算收入 S!u`V3-s  
ABSA Asia Limited 南非联合亚洲有限公司 Ky qFeR  
absolute change 绝对数值变更 +&T;jad2  
absolute expenditure 实际开支 EK-Qa<[|  
absolute guideline figure 绝对准则数字 W/U_:^[-  
absolute interest 绝对权益 +Y:L4`  
absolute order of discharge 绝对破产解除令 d+6 by,'  
absolute profit margin 绝对利润幅度 $c WO`\XM  
absolute value 实值;绝对值 ~(|~Ze>  
absolutely vested interest 绝对既得权益 XO=UKk+EK  
absorbed cost 已吸收成本;已分摊成本 R m{\ R  
absorption 吸收;分摊;合并 @rTAbEk{U  
absorption rate 吸收率;摊配率;分摊率 @\!9dK-W  
ACB Finance Limited 亚洲商业财务有限公司 icX$<lD  
acceptable form of reciprocity 合理的互惠条件 6L2Si4OGjG  
acceptable rate 适当利率;适当汇率 vfh0aW-O  
acceptance agreement 承兑协议 K]b_JDEk  
acceptance for honour 参加承兑 a zUEp8`|  
acceptor 承兑人;接受人;受票人 Rilr)$  
acceptor for honour 参加承兑人 zeXMi:X  
accident insurance 意外保险 ~4{E0om@  
Accident Insurance Association of Hong Kong 香港意外保险公会 LGOeBEAMV^  
accident insurance scheme 意外保险计划 T}?vp~./   
accident year basis 意外年度基准 w'Kc#2  
accommodation 通融;贷款 ddR_+B*H  
accommodation bill 通融票据;空头票据 w84 ] s%y  
accommodation party 汇票代发人 Mohy;#8Wk  
account balance 帐户余额;帐户结余 e' `xU  
account book 帐簿 d^&F%)AT  
account collected in advance 预收款项 $S"QyAH~-a  
account current book 往来帐簿 Vs)%*1><  
account of after-acquired property 事后取得的财产报告 UacGq,  
account of defaulter 拖欠帐目 ATeXOe  
account payable 应付帐款 W[dMf!(  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 A5lP%&tu(  
account receivable 应收帐款 3,snx4q (  
account receivable report 应收帐款报表 pY3N7&m\:  
account statement 结单;帐单;会计财务报表 Ozygr?*X  
account title 帐户名称;会计科目 ~okIiC]#  
accountant's report 会计师报告 bi fi02  
Accountant's Report Rules 会计师报告规则 G]Jchg <  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8\M%\]_  
Accounting Arrangements 《会计安排》 $jd>=TU|  
accounting basis 会计基础 ^GXy:S$  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^jO$nPDd  
Accounting Circular 《会计通告》 $ljgFmR_  
accounting class 会计类别 ?|i6]y=D  
accounting date 记帐日期;会计结算日期 /f_c?|  
accounting for money 款项核算 J.`z;0]op  
Accounting Officer 会计主任 KAR XC,z  
accounting period 会计报告期;会计期 ~dIb>[7wy  
accounting policy 会计政策;会计方针 (okCZ-_Jn  
accounting practice 会计惯例 MuQBn7F{c  
accounting principle 会计准则 E0nR Vg  
accounting record 会计记录  V/0?0VKG  
accounting report 会计报告 IH$R X GL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y:nF.An3  
Accounting Society of China 中国会计学会 =jik33QV<  
accounting statement 会计报表 q4k)E  
accounting system 会计制度;会计系统 ]~,V(K  
accounting transaction 会计事项;帐务交易 mErXdb|L  
accounting treatment 会计处理 "EoC7 1  
accounting year 会计年度 ~urV`J  
accretion 增值;添加 :'OCQ.[{s  
accrual 应计项目;应累算数目 gyW*-:C  
accrual basis 应计制;权责发生制 @17hB h  
accrual basis accounting 应计制会计;权责发生制会计 q2I;Ly\3o  
accrue 应累算;应计 )P^5L<q>|  
accrued benefit 应累算利益 (8!#<$  
accrued charges 应计费用 iL-I#"qT,  
accrued cumulative preference share dividend 应累算的累积优先股股息 eJMD8#  
accrued expenses 应累算费用 E)Z$7;N0x  
accrued interest payable 应付利息;应计未付利息 ~&/|J)}  
accrued interest receivable 应收利息;应计未收利息 26fm }QV  
accrued right 累算权益 Fr%LV#Q  
accruing profit 应累算的利润 &`a$n2ycy  
accumulated fiscal reserve 累积财政储备 w8t,?dY  
accumulated profit 累积利润;滚存溢利 LzEAA{  
accumulated reserve 累积储备 lu^ c^p;  
accumulation of surplus income 累积收益盈余 {&Kq/sRz  
acquired assets 既得资产 5 zlgmCGow  
acquisition 收购;购置;取得 guC/eSxv  
acquisition cost 购置成本 9T47U; _)  
acquisition expenses 购置费用 4#5w^  
acquisition of 100% interest 收购全部股权 n9;+RhxA  
acquisition of control 取得控制权 UarU.~Uqi  
acquisition of fixed assets 购置固定资产 ^n@.  
acquisition of shell “买壳” p}KZ#"Q  
acquisition price 收购价 eSynw$F2N  
act of God 天灾 Ae,-. xJ  
acting partner 执事合伙人 &bx;GG\<4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8wz4KG3SK  
active partner 积极参与的合伙人 %h** L'~``  
active trading 交投活跃 n:?fv=9n  
actual circulation 实际流通 ^4LkKYMS  
actual cost 实际成本 F|*{Ma  
actual expenditure 实际开支;实际支出 d{.cIv  
actual income 实际入息;实际收入;实际收益 Q6y883>9  
actual market 现货市场 c7j^O P  
actual price 现货价;实际价格 BoB2q(  
actual profit 实际利润 D[)")xiG  
actual quotation 实盘;实际价位;实际报价 &* 4uji  
actual year basis 按实际年度计算 &XosDt  
actuals 实货 b#-5b%ON  
actuarial investigation 精算调查 pti`q )  
actuarial principle 精算原则 9i)E<.6  
actuarial report 精算师报告 LxkToO{  
Actuarial Society of Hong Kong 香港精算学会 XD`QU m  
actuarial valuation 精算师估值 4BG6C'`%  
actuary 精算师 UA[2R1}d  
ad referendum agreement 暂定协议;有待覆核的协定 ,\;;1Kq  
ad valorem duty 从价税;按值征税 'Y+AU#1~H  
ad valorem duty system 从价税制 ?lv{;4BC  
ad valorem fee 从价费 &\][:kG;  
ad valorem tariff 从价关税 9?r|Y@xh]  
additional allowance 额外免税额 ~UjFL~K}  
additional amount for unexpired risk 未过期风险的额外款额 I)ub='+&;  
additional assessable profit 补加应评税利润 wVBY^TE  
additional assessment 补加评税 w>T1D  
additional commitment 额外承担 ~R.8r-kD`  
additional commitment vote 额外承担拨款 B&0^3iKFi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b .k J&c  
additional dependent parent allowance 供养父母额外免税额  C~vU  
additional provision 额外拨款 p ez^]I  
additional stamp duty 附加印花税 %3'4QmpR  
additional tax 补加税罚款;补加税款 C #ng`7 q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 S .rT5A[  
adjudged bankrupt 被裁定破产 kZ+nL)YQ#  
adjudicated bankrupt 裁定破产人 ^RG6h  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 : j&M&+  
adjudication of bankruptcy 裁定破产;宣告破产 "U34D1I )#  
adjudication of insolvency 裁定无力偿还债务 }N5>^y  
adjusted actual 经调整的实数;调整后的实数 4NL Tt K  
adjusted current assets 经调整的流动资产;调整后的流动资产 "GP!]3t  
adjusted figure 经调整的数字;调整后的数额 irCS}Dbw  
adjusted liabilities 经调整的负债;调整后的负债 euM7> $`  
adjusted loss 经调整的亏损;调整后的亏损 $}<+~JpGfP  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 wJJ4F$"b  
adjusted profit 经调整的利润;调整后的利润 BQv+9(:fQB  
adjusted surplus 经调整的盈余额;调整后的盈余额 FG7}MUu  
adjusted value 经调整的价值;调整后的价值 |,bsMJh0  
adjustment 调整;修订;理算〔保险〕 ]]$s"F<  
adjustment centre 调剂中心 *L8Pj`zR  
adjustment lag 调整过程的时间差距;调整时差 Q44Pg$jp  
adjustment mechanism 调整机制 ks7g*; 3{@  
adjustment of loss 亏损调整 38! $9)  
adjustment process 调整过程;调整程序 k,M%/AXd  
adjustment range 调整幅度 693J?Yah[  
administered exchange rate 受管制汇率 I#Ay)+D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B:5( sK  
administration expenses 行政费用 w!)B\l^+c  
administration fee 手续费;行政费 :(?joLA  
administration in bankruptcy 破产管理 S#qd#Zk|Y  
administration order 遗产管理令 c&2ZjM  
administrator 管理人;遗产管理人 / Dj6Bj }  
administrator of the estate 遗产管理人 /hf}f=7kH  
admission of debt 债项承认书 ,v:m  
admission of proof 接纳债权证明 ,FX;-nP%  
advance 放贷款项;垫付款项;预支款项;预付款项 DF'-dh</*  
advance account 暂支帐目;预付款帐户 $b\`N2J-_  
advance compensation 预付补偿金 V'~] b~R  
advance from shareholder 股东垫款 F"j0;}+N  
advance pending reimbursement 预支以待日后付还 l2>G +t(,  
advanced economy 先进经济体系 ^8aj\xe(  
advancement 预付;预付财产 u&`7 C  
advances warrant 垫款令 Mjq1qEi"B  
advancing 贷出 7f#[+i  
adverse balance 逆差 0\%/:2   
adverse exchange 逆汇 A] pLq`  
advertisement addressed to shareholders 在报章刊登的致股东通告 =?T\zLN=  
advice for collection 托收通知书 elb|=J`M0  
advice of drawing 提款通知书;汇票通知书 8 s!0Z1Roc  
advice of payment 付款通知 ]y@8mb&  
Advisory Committee [Securities and Futures Commission] K8doYN  
谘询委员会〔证券及期货事务监察委员会〕 n'0^l?V  
Advisory Committee on Diversification 经济多元化谘询委员会 4)+MvKxjS  
affidavit 誓章;遗产申报誓章 c|u{(E58  
affidavit of no receipt 述明无收款的誓章 xf<D5 olZ  
affiliate 联号;联营公司;附属公司 aM?Xi6 U5  
affiliated company 附属公司;联号;联营公司 g5R2a7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "JAYTatO7H  
affordability 负担能力 /HgdTyR)  
African Development Bank [AfDB] 非洲开发银行 Adgh:'h  
after-acquired property 事后取得的财产 33|>u+  
after-hours dealing 市后交易 OBi9aFoQ  
after-tax profit 税后盈利;税后利润;税后溢利 _)Q) tOW  
agency agreement 代理协议 ( =0W[@k  
agency expenses 代理机构的开支 2}>jq8Y47  
agency fee 代理费 rH8^Fl&jT  
Agency Law 《代理法》 `GS!$9j  
agent 代理人;承销人 mJRvC%  
agent of company 公司代理人 ,rc5r3  
agent's fee 代理人费;经纪费 y.2_5&e/  
aggregate 总计;总数;总体数字 +:?-Xd:p  
aggregate amount 总款额;总额 8I$B^,N  
aggregate assets and liabilities 总体资产与负债 *W,"UL6U8y  
aggregate at constant price 按固定价格计算的总体数字 E~_2Jf\U  
aggregate demand 总需求 )6iY9[@tN  
aggregate gross position 总持仓量 q17c)]<"  
aggregate limit 总限额 {&8-OoH ~  
aggregate of salaries tax 合计薪俸税 _KC)f'Cx  
aggregate performance 总体表现;总体业绩 Oga0CR_  
aggregate supply 总体供应 }9t$Cs%  
aggregate surplus 总盈余 IBb3A  
aggregate total 整体总额 (%"M% Qko  
aggregate value 总值;合计价值 P0S ;aE  
aggregated basis 合计基准 UvRa7[<y%%  
aggregated net chargeable income 合计应课税入息实额 9kL'"0c  
aggregation 合并计算;合计;总和 Ra<mdteZT  
aggregation of incomes of husband and wife 夫妇入息合并计算 9r@r\-  
aggregation of property 财产的总和 :pcKww|V  
agio 差价;贴水 /E$"\md  
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》 jFpXTy[>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6UR.,*f=  
《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< 4 ^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment aM5zYj`pW  
《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》 ~PP*k QZlJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T{d7,.:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $-YS\R\9x  
agreement for a settlement 授产协议 +Sv`23G@  
agreement for assignment 转让协议 P!:Y<p{=>  
agreement for sale 售卖协议;买卖协议 `%p}.X  
agreement for sale and purchase 买卖协议 _H>ABo  
agreement for the payment of interest 支付利息协议 L B1 ui  
agreement for the repayment of money 还款协议 RS!~5nk5  
agreement of reinsurance 再保险协议 #>GUfhou)  
Agricultural Bank of China 中国农业银行 Bu">)AnN  
air passenger departure tax 飞机乘客离境税 T!eeMsI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D`0II=  
airport tax 机场税 5c($3Pno=  
alcohol duty 酒精税 q3JoU/Sf  
alienation 让与;让渡;转让 EC$wi|i  
alimony 生活费;赡养费 bVSa}&*kM  
All Ordinaries Index [AOI] 所有普通股指数 x0@J~ _0  
all risks 全险;综合险 ZdeRLX  
All Sales Record for Stock Market 《股票市场成交报告》 j':Ybr>BR  
Allied Capital Resources Limited 新联财务有限公司 S*Un$ngAh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yd[}?  
allocation letter 拨款信件 D{I^_~-\5  
allocation of fund 分配款项;预留款项 lidzs<W-fW  
allocation of profit 利润分配;溢利分配 RxU6.5N  
allocation warrant 拨款令 YFOSv]w  
allotment 分配;配股 iJIPH>UMX  
allotment notice 股份配售通知;配股通知 !/ TeTmo  
allotment of shares 股份分配 q0{KYWOvk  
allowable 可获宽免;免税的 rcMV YSj0  
allowable business loss 可扣除的营业亏损 1i4KZ"A5+  
allowable expenses 可扣税的支出 0vNEl3f'O  
allowance 免税额;津贴;备抵;准备金 96T.xT>&  
allowance for debts 债项的免税额 HE(|x 1C)j  
allowance for depreciation by wear and tear 耗损折旧免税额 dN\Byl(6  
allowance for funeral expenses 殡殓费的免税额 P;bl+a'gu  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4_3Jpz*  
allowance for repairs and outgoings 修葺及支出方面的免税额 v>YdPQky  
allowance to debtor 给债务人的津贴 {\j h? P|  
alteration of capital 资本更改 -q|K\>tgU  
alternate trustee 候补受托人 Fx 2 KRxk  
amalgamation 合并 CdlE"Ye  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "{105&c\  
ambit of charges 征税范围;收费范围 gN$.2+:  
amended valuation 经修订的估值 >Jt,TMMlt  
American Commodities Exchange 美国商品交易所 ]WR+>)ERb  
American Express Bank Limited 美国运通银行 /cF 6{0XS9  
American Stock Exchange 美国证券交易所 {ER! 0w/  
amortization 摊销 S Y>i@s+ML  
amount due from banks 存放银行同业的款项 KhAj`vOzK  
amount due from banks abroad 存放海外银行同业的款项 J?Brnf.  
amount due from holding companies 控股公司欠款 /c'3I  
amount due from local banks 存放本港银行同业的款项 wO&`3Q3~$  
amount due to banks 银行同业的存款 ^_#0\f  
amount due to banks abroad 海外银行同业的存款 \k/ N/&;  
amount due to holding companies 控股公司存款 oh:q:St  
amount due to local banks 本港银行同业的存款  XWV)   
amount due to outport banks 外埠银行同业的存款 !ccKbw)J#  
amount for note issue 发行纸币的款额 Re-~C[zwT  
amount of bond 担保契据的款额 SkBa- *MC  
amount of consideration 代价款额 *T$o" *}  
amount of contribution 供款数额 nx`!BNL'V  
amount of indebtedness 负债款额 ]#P9.c_}  
amount of principal of the loan 贷款本金额 o0^..f  
amount of rates chargeable 应征差饷数额 ,$EM3   
amount of share capital 股本额 >[B}eS>  
amount of sums assured 承保款额 ZQ9!k* ^  
amount of variation 变动幅度 V|KYkEl r1  
amount of vote 拨款数额 '; ,DgR;'  
amount payable 应付款额 ne] |\]  
amount receivable 应收款额 n3t1'_/TU}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `G&W%CHB  
analysis 分析 Q( .d!CQ>  
ancillary risk 附属风险 2Un~ Iy  
annual account 周年帐目;周年帐目报表;年度决算;年结 1OK,r`   
annual accounting date 年结日期 ."Wdpf`~  
annual allowance 每年免税额;年积金;年度津贴;年津 Da*=uW9  
annual balance 年度余额 /2pf*\u  
annual disposable income 每年可动用收入 E</Um M+ R  
annual estimates 周年预算 (m80isl  
annual fee 年费 |>@Gbgw^M  
annual general meeting 周年大会 CwZ+P n0  
annual growth rate 年增率;每年增长率 2%U)y;$m2  
annual long-term supplement 长期个案每年补助金 (M5w:qbR  
annual pensionable emolument 可供计算退休金的年薪 ,IoPK!5xy  
annual report 年报 Q*}#?g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P1)f-:;  
annual return 周年报表;周年申报表;每年报税表格 W#87T_7T[  
Annual Return Rules 《周年报表规则》 ac"Pn? q  
annual review of consumer prices 每年消费物价回顾 VXXo\LQUU  
annual roll-forward basis 逐年延展方式 l|z 'Lwwm5  
annual salary 年薪 ?9xaBWf  
annual statement 年度报表;年度决算表 ?F]Yebp^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /=I&-g xC  
annuitant 年金受益人 90L,.  
annuity 年金 L9nv05B  
annuity contract 年金合约 ["|AD,$%  
annuity on human life 人寿年金 &54fFyJF  
antecedent debt 先前的债项 w|:UTJ>@  
ante-dated cheque 倒填日期支票 opxVxjTT#  
anticipated expenditure 预期开支 S%gb1's  
anticipated net profit 预期纯利 5_Yl!=  
anticipated revenue 预期收入 2*Hw6@Jj  
anti-inflation measure 反通货膨胀措施 Dw{rjK\TT'  
anti-inflationary stance 反通货膨胀立场 xO)vn\uJ  
apparent deficit 表面赤字 c;c'E&9P]  
apparent financial solvency 表面偿债能力 R+k-mbvnt  
apparent partner 表面合伙人 vKN"o* q  
application for personal assessment 个人入息课税申请书 3-#|6khqt  
application of fund 资金应用 O9*cV3}H  
application to release as liquidator and to destruct the books of accounts and documents gXN#<g,:^  
申请免除清盘人职务及毁灭帐簿与文件 ]Aap4+s  
appointed actuary 委任精算师 E;$)Oz  
appointed auditor 委任核数师;委任审计师 >y)(M(o  
appointed trustee 委任的受托人 Ug02G  
appointer 委任人 c=]qUhnH  
apportioned pro rata 按比例分摊 w6DK&@w`'/  
apportionment 分配;分摊 y%)5r}S^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .4Ob?ZS(  
apportionment formula 分摊方程式 >ch{u{i6  
apportionment of estate duty 遗产税的分摊 v9R#=m/=  
appraisal 估价;评估 Fq/?0B8  
appreciable growth 可观增长 wEL$QOu$  
appreciable impact 显着影响 RB<LZHZI  
appreciable increase 可观增长 `l,=iy$  
appreciation 增值;升值 @Aa$k:_  
appreciation against other currencies 相对其他货币升值 !]1X0wo\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k_%2Ok   
appreciation tax 增值税 k%-_z}:3V  
appropriation 拨款;拨用;拨付 TJFxo? gC"  
appropriation account 拨款帐目 le*mr0a  
Appropriation Bill 拨款法案 uU(G&:@  
appropriation-in-aid system 补助拨款办法 4q#6.E;yy  
approved assets 核准资产 6Ug( J$Ouh  
approved basket stock 认可一篮子证券 s\QhCS  
approved budget 核准预算 Li~(kw3  
approved charitable donation 认可慈善捐款 lxoc.KDtR  
approved charitable institution 认可慈善机构 cAq>|^f0a  
approved currency 核准货币;认可货币 2GOQ|Z  
approved estimates 核准预算 &09z`* ,  
approved estimates of expenditure 核准开支预算 }@MOkj  
approved overseas insurer 核准海外保险人 >!O3 jb k  
approved overseas trust company 核准海外信托公司 Nf8."EDUW  
approved pooled investment fund 核准汇集投资基金 YSwAu,$jf  
approved provident fund scheme 认可公积金计划 !Cxo4Twg  
approved provision 核准拨款 wHm{4  
approved redeemable share 核准可赎回股份 (\m4o   
approved regional stock 认可地区性证券 jv7-i'I@  
approved retirement scheme 认可退休金计划 {[WEA^C~Q  
approved subordinated loan 核准附属贷款 hZ|*=/3k  
arbitrage 套戥;套汇;套利 eq.K77El{J  
arbitrageur 套戥者;套汇者 d%_v eVIe  
arbitrary amount 临时款项 ].53t"*  
arrangement 措施;安排;协定 (pM5B8U  
arrears 欠款 UMR0S5`}  
arrears of pay 欠付薪酬 >m='#x0>Y  
arrears of revenue 逾期未收税款;逾期未收的帐项 ?8[,0l:|  
articles of association 组织章程;组织细则;组织章程细则 `s#0/t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 jn vJ`7zFP  
ascertainment of profit 确定利润 v#*9rNEj0  
"Asia Clear" “亚洲结算系统” lJ.:5$2H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'Lu7cb^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <>/0 ;J1<  
Asian Development Fund [ADF] 亚洲发展基金 PD$XLZ  
Asian dollar bond 亚洲美元债券 @ hH;d\W#  
Asian dollar market 亚洲美元市场 2[f8"'lUQ  
Asian dollar rate 亚洲美元利率 ?dMyhU}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z{:T~s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P#-9{T   
asked price 沽盘;喊价;索价;卖方报价 y<mmv~=  
assessable income 应评税入息 $;NxO0$  
assessable loss 应评税亏损 -q1vB8gjj  
assessable profit 应评税利润 B:S/ ?v  
assessable value 应评税值 [1Pw2MC<  
assessed profit 估定利润 OAPR wOQ^=  
assessed value 经评估价值 (sLFJ a6e  
assessment 评税;评定;估价;评税单 V`xZ4 i%L  
assessment number 评税编号;估价编号 ^@?-YWt   
assessment of additional tax 补加税评税 n'R9SnW  
assessment of performance 业绩评估;实绩评价 >qh8em  
Assessor 评税主任 \jLn5$OW  
asset price bubbles 资产价格泡沫 0S8v41i6  
asset-backed securities 具资产保证的证券 ]la8MaZ<  
assets accretion 资产增值 v0euvs  
assets and liabilities 资产与负债 x'Pp!  
assets betterment statement 资产递增表;资产改进表 eh_ {-  
assets lending 实物放款;有抵押贷款 $YuVM  
assets of the company passing on the death 死者去世时转移的公司资产 X,VOKj.%  
assets pledged as security for liabilities 用作负债抵押的资产 '>dsROB->  
assets portfolio 资产投资组合 3vRRL  
assets price 资产价格 |9>?{ B\a  
assets quality 资产质素 _kUf[&  
assets realization 资产变现 @IL_  
assets refinancing arrangement 资产再集资安排 =d>^q7s  
assets securitization 资产证券化 S9kagiFX\  
assets situated outside Hong Kong 在香港以外地方的资产 8a{S*  
assets stripping 削减资产;拆卖资产 BeP]M1\?>  
assets value 资产值 O=E"n*U  
assignee 承让人 9sYN7x  
assignment 转让;转让书;转让契 `s HrC  
assignment of interest 权益转让 ZuZe8&  
assignment of letters patent and trade mark 专利证书及商标转让 yZ?|u57  
assignment of property 物业转让;物业转让书 q]Y [W1  
assignment right 转让权 4oW6&1  
assignor 转让人  d(PS  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !Ra.DSL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nXHU|5.I  
associate member 附属会员 Lc,`  
associated body corporate 相联法人团体 f9v%k'T[  
associated company 相联公司;联属公司 ={& }8VA  
associated corporation 相联法团 Zz!0|-\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o&45y&  
公认会计师公会〔英国〕 r #H(kJu,  
Association of Futures Exchange Brokers 香港期货经纪协会 HPl'u'.Hg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j8/rd  
association of underwriters 承保人组织 I*c B Ha  
assumption of control 接管 WrvSYqN  
assurance 担保;保险;转易;转易书 MZp`  
assurance of interest 权益的转易 >C,=elM  
at 19XX price 按一九XX年价格计算 QC@nRy8%  
at a discount 按赔价计算;按贴水价格计算;打折扣 hAx#5@*5  
at a premium 按溢价计算;按升水价格计算 3^p<Wx  
at call 通知付款;按通知 /C)mx#h]  
at constant market price 按固定市价计算 bvdAOvxChW  
at constant price 按固定价格计算 pqmb&"l  
at cost 按成本计算 .b'o}DLa  
at current market price 按当时市价计算;按现时市价计算 =TImx.D:  
at current price 按当时价格计算;按现时价格计算 tXj28sh$  
at factor cost 按要素成本计算;按生产要素成本计算 awP ']iE  
at money-of-the-day price 按付款当日价格计算 4o7(cP  
at or better 按指定或较佳价位〔买卖指令〕  N7%iz+  
at par 按面值计算;平价 ,\*PpcU  
at sight 见票即付 f#~X4@DH`  
at the close 按收市盘 ^Mw>'*5^  
at the opening 按开市盘 }.md$N_F  
attestation 见证;见证条款 kmHIU}Z  
at-the-money option 平价期权 +EI+@hS  
attorney 受权人;受托代表人 -h=K]Y{`  
attornment 新拥有人承认书 T)%34gN  
attributable profit 可归属利润 9 Yv;Dom  
attributable share value 可归属股份价值 3Z?"M  
Auckland Stock Exchange 奥克兰证券交易所 &)F8i# M  
auction 拍卖 OcR6\t'  
auctioneer 拍卖商 H/!_D f  
audit 审计;核数 .iK{=L/(y  
Audit Commission 审计署 DRS68^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {&tbp Bl#  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 + 3+^J?N  
audit review 帐目审查 #i$/qk= N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R7~H}>uaF  
audited account 审计帐目;经审计的帐目 E]G#"EV!Y  
audited annual account 经审计的周年帐目 ?UD2}D[M  
audited balance sheet 经审计的资产负债表 k-5Enbkr  
auditor 核数师;核数主任;审计师 0*?/s\>PS;  
auditor's certificate 核数师证明书;审计师证明书 EW;R^?Z  
auditor's report 核数师报告;审计师报告 a.P7O!2Lp  
Aussie bond 澳元债券 }T<[JXh=J  
austerity budget 紧缩预算 );4lM%]eb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r>v_NKS]t  
Australia All Ordinaries Index 澳洲所有普通股票指数 $dr=M (&  
Australian Dollar [AUD] 澳元 [x}]sT`#a  
Australian Options Market 澳大利亚期权市场 34Q;& z\e  
Australian Securities Commission 澳洲证券事务监察委员会 c\2+f7o@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jKFypIZ4  
Australian Stock Exchange 澳大利亚证券交易所 r!/=Iy@  
Austrian Schilling [ATS] 奥地利先令 py9zDWk~  
authentication 认证;鉴证 _Wcr'*7  
authority to purchase 委托购买证;委购书 "`pI! nj  
authorization 认可;核准;授权;授权书 Vc}#Ok  
authorization by direction 指示授权 wc #+ Yh6  
authorization by instruction 指令授权 bs-O3w  
authorization by warrant 令状授权 .j*muDVQn  
authorization of unit trust 单位信托的认可 }9n{E-bj*  
authorized agent 指定代理人 R"Ol'y{  
authorized capital 法定资本 wNsAVUjLe  
authorized clerk 出市员 nCMv&{~  
authorized dealer 认可交易商 :',.I  
authorized financial institution 认可财务机构 \@yx;}bdI  
authorized fund 认可基金 SM>V o+  
authorized fund house 获授权的基金公司;认可基金公司 j3j<01rq  
authorized institution 认可机构 #=)(t${7'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h.\V;6ly  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G8}w|'0m  
authorized insurer 获授权保险人;获认可承保人 D{h sa  
authorized investment 特准投资项目 T;6 VI|\  
authorized person 获授权人 p(EV-^  
authorized representative 获授权代表 )vH6N_  
authorized share capital 法定股本 PoyY}Ra  
automated quotation system 自动报价系统  QW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;{Cr+lqTJ  
自动交易系统〔香港期货交易所有限公司〕 r:h\{ DVf  
automatic adjustment mechanism 自动调整机制 OnO56,+S^  
automatic adjustment system 自动调整系统 <~9z.v7  
Automatic Clearing House 自动票据交换所 oj.f uJD  
automatic exchange rates accumulation system 自动化汇率累集系统 #:rywz+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 IooAXwOF  
automatic teller machine [ATM] 自动柜员机  3*@ sp  
autopay 自动转帐 r^3QDoy  
available assets 可用资产 %'2DEt??  
available fiscal reserve 现存财政储备 R"Q=U}?$  
available profit 可用利润 \x JGR!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .h)o\6Wq  
average 平均;平均数;海损 uyr56  
average basic salary 平均基本薪金 9 yH/5'  
average consumer expenditure 平均消费开支;一般消费开支 <gU^#gsGra  
average cost 平均成本 X"V,3gDG  
average cost of land production 增辟土地平均成本 ImJ2tz6  
average daily turnover 平均每日成交额 lq2P10j@  
average daily wage rate 平均每日工资率 b!W!Vvf^x  
average expenditure pattern 平均开支模式 HCP' V  
average growth rate 平均增长率 ~Yrtz   
average net fixed assets 固定资产平均净值 >kK;IF9h  
average of relatives 相对价格平均数 7CfHL;+m<4  
average price 平均价格 O`2;n.>\  
average propensity to consume 平均消费倾向;一般消费倾向 EsA)o 5  
average propensity to save 平均储蓄倾向;一般储蓄倾向 N(<4nAE  
average rate 平均率 %E q} H  
average revenue 平均收入;平均收益 c"X`OB  
average stock 平均库存;平均存货 ^l\U6$3  
average yearly rent 平均年租 &WW|! 6  
avoidance of double taxation 避免双重课税 I;dc[m  
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 UR')) 1n  
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