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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: cP}5}+  
A share A股;甲类股份 fS;m+D!j@  
abatement of tax 减税;减扣免税额 842Mydom  
ABN AMRO Bank N.V. 荷兰银行 )?= kb  
above-the-line expenditure 线上项目支出;经常预算支出 ZwY`x')  
above-the-line receipt 线上项目收入;经常预算收入 m? \#vw$  
ABSA Asia Limited 南非联合亚洲有限公司 G#_(7X&  
absolute change 绝对数值变更 :epitpJ  
absolute expenditure 实际开支 e8WPV  
absolute guideline figure 绝对准则数字 +lY\r +;  
absolute interest 绝对权益 :Su5  
absolute order of discharge 绝对破产解除令 OF<[Nh\.  
absolute profit margin 绝对利润幅度 -y7l?N5F>  
absolute value 实值;绝对值 ex;Y n{4  
absolutely vested interest 绝对既得权益 s+OvS9et_  
absorbed cost 已吸收成本;已分摊成本 NKIkd  
absorption 吸收;分摊;合并 'ugR!o1  
absorption rate 吸收率;摊配率;分摊率 S4@117z5  
ACB Finance Limited 亚洲商业财务有限公司 ~|$) 1  
acceptable form of reciprocity 合理的互惠条件 \kua9bK  
acceptable rate 适当利率;适当汇率 $S"zxEJJ Y  
acceptance agreement 承兑协议 HnH2u;  
acceptance for honour 参加承兑 BMtYM{S6  
acceptor 承兑人;接受人;受票人 QrrZF.  
acceptor for honour 参加承兑人 OI;L9\MJc  
accident insurance 意外保险 g%<{G/Tz  
Accident Insurance Association of Hong Kong 香港意外保险公会 <uWJ>sg^ 6  
accident insurance scheme 意外保险计划 Gc3PN  
accident year basis 意外年度基准 P~b%;*m}8  
accommodation 通融;贷款 vl#V-UW$4P  
accommodation bill 通融票据;空头票据 9fr&Yb=_o@  
accommodation party 汇票代发人 <E(-QJ  
account balance 帐户余额;帐户结余 o$qFa9|Ec?  
account book 帐簿 Yp?a=R  
account collected in advance 预收款项 S%a}ip&  
account current book 往来帐簿 9v5.4a}  
account of after-acquired property 事后取得的财产报告 x r+E  
account of defaulter 拖欠帐目 A7I8Z6&  
account payable 应付帐款 7@e[:>e  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 U3VsMV*Y  
account receivable 应收帐款 N?`GZ+5  
account receivable report 应收帐款报表 //4p1^%  
account statement 结单;帐单;会计财务报表 `"bRjC"f]  
account title 帐户名称;会计科目 B4M'Er{v  
accountant's report 会计师报告 EP% M8  
Accountant's Report Rules 会计师报告规则 Bt`r6v;\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 /M{)k_V  
Accounting Arrangements 《会计安排》 7\Yq]:;O  
accounting basis 会计基础 &`\kb2uep  
accounting by Official Receiver 破产管理署署长呈交的帐目 l#J>It\  
Accounting Circular 《会计通告》 n=#[Mi $Y  
accounting class 会计类别 <iY 9cV|}3  
accounting date 记帐日期;会计结算日期 @/ovdf{  
accounting for money 款项核算 [3bwbfHhi  
Accounting Officer 会计主任 <T=o]M$  
accounting period 会计报告期;会计期 m-pIFL<^N  
accounting policy 会计政策;会计方针 I{X@<o}  
accounting practice 会计惯例 \C'I l w  
accounting principle 会计准则 16d{IGMz  
accounting record 会计记录 JqH.QnKcv  
accounting report 会计报告 u0$5Fd&X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Hf E;$  
Accounting Society of China 中国会计学会 ;*85'WcS  
accounting statement 会计报表 im^I9G  
accounting system 会计制度;会计系统 hGaYQgGq  
accounting transaction 会计事项;帐务交易 (vYf?+Kb  
accounting treatment 会计处理 lfI7&d*  
accounting year 会计年度 ]T28q/B;k  
accretion 增值;添加 36D,el In  
accrual 应计项目;应累算数目 mhHm#  
accrual basis 应计制;权责发生制 ::Ve,-0  
accrual basis accounting 应计制会计;权责发生制会计 n$\6}\k  
accrue 应累算;应计 KcMzZ!d7m  
accrued benefit 应累算利益 *TMM:w|1  
accrued charges 应计费用 `:^)"#z)  
accrued cumulative preference share dividend 应累算的累积优先股股息 _|2";.1E  
accrued expenses 应累算费用 EWvid4QEi  
accrued interest payable 应付利息;应计未付利息 [+[fD  
accrued interest receivable 应收利息;应计未收利息 7C 6BZ$(  
accrued right 累算权益 %%-Tjw o  
accruing profit 应累算的利润 9"l%tq_  
accumulated fiscal reserve 累积财政储备 9i xnf=$Jp  
accumulated profit 累积利润;滚存溢利 G#=b6DB  
accumulated reserve 累积储备 S3[oA&  
accumulation of surplus income 累积收益盈余 L:];[xa%  
acquired assets 既得资产 hF?\K^tF  
acquisition 收购;购置;取得 e1Z;\U$&.  
acquisition cost 购置成本 # xE>]U  
acquisition expenses 购置费用 'XjHB!!hU  
acquisition of 100% interest 收购全部股权 J1wGK|F~  
acquisition of control 取得控制权 %>QSeX  
acquisition of fixed assets 购置固定资产 e[Ul"pMvS`  
acquisition of shell “买壳” l=.InSuLT  
acquisition price 收购价 ,jdKcWy'  
act of God 天灾 bgx5{!A  
acting partner 执事合伙人 _M[[o5{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 (>/Dw|,m  
active partner 积极参与的合伙人 r;s3(@[,@  
active trading 交投活跃 ~o\]K  
actual circulation 实际流通 Pp")hFx  
actual cost 实际成本 Szob_IEq,  
actual expenditure 实际开支;实际支出 RI].LB_  
actual income 实际入息;实际收入;实际收益 Tr+Y@]"  
actual market 现货市场 os0"haOI9h  
actual price 现货价;实际价格 'G By^hj?  
actual profit 实际利润 k1  txY  
actual quotation 实盘;实际价位;实际报价 i2Iu 2  
actual year basis 按实际年度计算 sZ(Q4)r  
actuals 实货 ?_`P;}4#  
actuarial investigation 精算调查 n ;fTx  
actuarial principle 精算原则 .M#>@~XR  
actuarial report 精算师报告 &qj&WfrB,  
Actuarial Society of Hong Kong 香港精算学会 E!]rh,mYK  
actuarial valuation 精算师估值 :j!_XMyT:  
actuary 精算师 K%~Kg9  
ad referendum agreement 暂定协议;有待覆核的协定 {s^n|b}  
ad valorem duty 从价税;按值征税 So0,)  
ad valorem duty system 从价税制 W!Os ci  
ad valorem fee 从价费 kO O~%|1CP  
ad valorem tariff 从价关税 O#ajoE  
additional allowance 额外免税额 N,'qMoNf  
additional amount for unexpired risk 未过期风险的额外款额 ( ]uoN4  
additional assessable profit 补加应评税利润 ;{#M  
additional assessment 补加评税 /t2 <OU9  
additional commitment 额外承担 4rCqN.J  
additional commitment vote 额外承担拨款 e2H'uMy;&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XT;IEZQZ  
additional dependent parent allowance 供养父母额外免税额 7UnO/K7oB.  
additional provision 额外拨款 v?iH}7zb%Q  
additional stamp duty 附加印花税 vt7C  
additional tax 补加税罚款;补加税款 :=fHPT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2tTV5,(1  
adjudged bankrupt 被裁定破产 yvnrZ&x :  
adjudicated bankrupt 裁定破产人 a[OLS+zf!P  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A&|(%  
adjudication of bankruptcy 裁定破产;宣告破产 m_W.r+s~C4  
adjudication of insolvency 裁定无力偿还债务 i_9/!D  
adjusted actual 经调整的实数;调整后的实数 [aVJYr2  
adjusted current assets 经调整的流动资产;调整后的流动资产 [75e\=wK  
adjusted figure 经调整的数字;调整后的数额 XsCbJ[Z_?q  
adjusted liabilities 经调整的负债;调整后的负债 8Y kH  
adjusted loss 经调整的亏损;调整后的亏损 i7E7%~S  
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 Q? |MBTo  
adjusted profit 经调整的利润;调整后的利润 k{&E}:A  
adjusted surplus 经调整的盈余额;调整后的盈余额 =cX"gI[  
adjusted value 经调整的价值;调整后的价值 X| 0`$f  
adjustment 调整;修订;理算〔保险〕 {.[,ee-)9  
adjustment centre 调剂中心 v}t :}M<;  
adjustment lag 调整过程的时间差距;调整时差 "h|0]y^2  
adjustment mechanism 调整机制 E.*OA y  
adjustment of loss 亏损调整 @G&xq "Fg7  
adjustment process 调整过程;调整程序 04LVa|Y@U  
adjustment range 调整幅度 :'Kx?Es   
administered exchange rate 受管制汇率 mr\L q~*c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m,"tdVo.  
administration expenses 行政费用 G@6,O-Sj  
administration fee 手续费;行政费 Wam?(!{mOf  
administration in bankruptcy 破产管理 <cd%n-  
administration order 遗产管理令 c35vjYQx0  
administrator 管理人;遗产管理人 o%s}jBo}  
administrator of the estate 遗产管理人 >Qu^{o  
admission of debt 债项承认书 lAt1Mq} ?P  
admission of proof 接纳债权证明 rm;"98~zJ?  
advance 放贷款项;垫付款项;预支款项;预付款项 , X+(wp  
advance account 暂支帐目;预付款帐户 ed2 &9E>9b  
advance compensation 预付补偿金 x@l~*6!K  
advance from shareholder 股东垫款 |Y8o+O_`  
advance pending reimbursement 预支以待日后付还 M/I d\~  
advanced economy 先进经济体系 |I<-x)joIK  
advancement 预付;预付财产 0p2O8>w^%  
advances warrant 垫款令 4B,A+{3yL  
advancing 贷出 / =<u l-K  
adverse balance 逆差 tUnVdh6L.B  
adverse exchange 逆汇 y.NArN|%  
advertisement addressed to shareholders 在报章刊登的致股东通告 %HS!^j3C%  
advice for collection 托收通知书 qf{B  
advice of drawing 提款通知书;汇票通知书 h2*&>Mc  
advice of payment 付款通知 2fA9L _:0  
Advisory Committee [Securities and Futures Commission] q/G5aO*  
谘询委员会〔证券及期货事务监察委员会〕 CzbNG^+  
Advisory Committee on Diversification 经济多元化谘询委员会 +u)$o  
affidavit 誓章;遗产申报誓章 PA[Rhoit,  
affidavit of no receipt 述明无收款的誓章 s&hP^tKT  
affiliate 联号;联营公司;附属公司 `h]f(  
affiliated company 附属公司;联号;联营公司 JQ4>S<ttJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +`[Sv%v&L  
affordability 负担能力 P.P>@@+d  
African Development Bank [AfDB] 非洲开发银行 n#,l&Bx  
after-acquired property 事后取得的财产 cC]1D*Bn  
after-hours dealing 市后交易 CR=MjmH  
after-tax profit 税后盈利;税后利润;税后溢利 %P6!vx:&^b  
agency agreement 代理协议 N* -Z Jv  
agency expenses 代理机构的开支 +5\\wGo<  
agency fee 代理费 ,_-*/- 7;8  
Agency Law 《代理法》 H!=BjU1Pmg  
agent 代理人;承销人 bME3" e{O  
agent of company 公司代理人 ^%^0x'"  
agent's fee 代理人费;经纪费 vGDo?X~#o  
aggregate 总计;总数;总体数字 9^olAfX`dB  
aggregate amount 总款额;总额 xb;m m9H  
aggregate assets and liabilities 总体资产与负债 f ebh1rUX  
aggregate at constant price 按固定价格计算的总体数字 fe/6JV  
aggregate demand 总需求 e8v=n@0  
aggregate gross position 总持仓量 p$ <qT^]&  
aggregate limit 总限额 TD9`S SpP  
aggregate of salaries tax 合计薪俸税 xUoY|$fI  
aggregate performance 总体表现;总体业绩 Sa~C#[V  
aggregate supply 总体供应 Wg&:xff  
aggregate surplus 总盈余 #{1fb%L{i  
aggregate total 整体总额 A4x3TW?  
aggregate value 总值;合计价值 )UUe5H6Hd0  
aggregated basis 合计基准 r/f;\w7  
aggregated net chargeable income 合计应课税入息实额 z$b!J$A1  
aggregation 合并计算;合计;总和 Uc2#so$9  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z;s-t\C  
aggregation of property 财产的总和 g&wQ^  
agio 差价;贴水 v,B\+q/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 I-"{m/PEdg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  (v}:  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 tTt~W5lo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [t'"4  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +Eg# 8/q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment * vD<6qf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P!EX;+7+x  
agreement for a settlement 授产协议 r0>T7yPAK  
agreement for assignment 转让协议 1L7,x @w  
agreement for sale 售卖协议;买卖协议 5K<C  
agreement for sale and purchase 买卖协议 D$;/ l}s?  
agreement for the payment of interest 支付利息协议 89bKnsV  
agreement for the repayment of money 还款协议 }fZBP]<I(  
agreement of reinsurance 再保险协议 VCO/s9AL  
Agricultural Bank of China 中国农业银行 8EA?'~"  
air passenger departure tax 飞机乘客离境税 IgL8u  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *Y~64FM  
airport tax 机场税 {'(8<n57  
alcohol duty 酒精税 8),Y|4  
alienation 让与;让渡;转让 ~O6=dR  
alimony 生活费;赡养费 tHeLq*))  
All Ordinaries Index [AOI] 所有普通股指数 >wwEa4   
all risks 全险;综合险 %b9M\  
All Sales Record for Stock Market 《股票市场成交报告》 f -5ZXpWs'  
Allied Capital Resources Limited 新联财务有限公司 9m{rQ P/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *Q?HaG|S  
allocation letter 拨款信件 dGe  
allocation of fund 分配款项;预留款项 rf@81Ds  
allocation of profit 利润分配;溢利分配 WW=7QC i  
allocation warrant 拨款令 1YxI q565  
allotment 分配;配股 Wt =[R 4=  
allotment notice 股份配售通知;配股通知 HFOp4  
allotment of shares 股份分配 &3V4~L1aEg  
allowable 可获宽免;免税的 VbjW$?  
allowable business loss 可扣除的营业亏损 c/RG1w  
allowable expenses 可扣税的支出 mf#oa~_  
allowance 免税额;津贴;备抵;准备金 ZUycJ-[  
allowance for debts 债项的免税额 $ }53f'QjW  
allowance for depreciation by wear and tear 耗损折旧免税额 U' Cp3>  
allowance for funeral expenses 殡殓费的免税额 \=)h6AG  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S%2qB;uw  
allowance for repairs and outgoings 修葺及支出方面的免税额 tr Ls4o,  
allowance to debtor 给债务人的津贴 YQ/ *|  
alteration of capital 资本更改 7+"X ^$  
alternate trustee 候补受托人 $)3/N&GXR  
amalgamation 合并 Dp8(L ]6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Iu8=[F>  
ambit of charges 征税范围;收费范围 C;` fOCz^  
amended valuation 经修订的估值 9YKEME+:  
American Commodities Exchange 美国商品交易所 sdLFBiR  
American Express Bank Limited 美国运通银行 ~X/T6(n$  
American Stock Exchange 美国证券交易所 N@g+51ye  
amortization 摊销 dU,/!|.K  
amount due from banks 存放银行同业的款项 0:*$i(2  
amount due from banks abroad 存放海外银行同业的款项 (_* a4xGF  
amount due from holding companies 控股公司欠款 dn Xc- <  
amount due from local banks 存放本港银行同业的款项 [ LCi,  
amount due to banks 银行同业的存款 ?~!h N,h  
amount due to banks abroad 海外银行同业的存款 ]zO]*d=m  
amount due to holding companies 控股公司存款 Vr'Z5F*@  
amount due to local banks 本港银行同业的存款 wP%;9y2B  
amount due to outport banks 外埠银行同业的存款 .#X0P=  
amount for note issue 发行纸币的款额 2.6,c$2tB  
amount of bond 担保契据的款额 2}NfR8 N  
amount of consideration 代价款额 SNQ+ XtoO  
amount of contribution 供款数额 9} vWTt0  
amount of indebtedness 负债款额 *G9;d0  
amount of principal of the loan 贷款本金额 xsfq[}eH<  
amount of rates chargeable 应征差饷数额 fqcyCu7Ep  
amount of share capital 股本额 JOMZ&c^  
amount of sums assured 承保款额 @wo9;DW`  
amount of variation 变动幅度 "-a>Uj")%  
amount of vote 拨款数额 f:TW<  
amount payable 应付款额 X **w RF  
amount receivable 应收款额 bHp|> g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BjA|H  
analysis 分析 p'H5yg3h  
ancillary risk 附属风险 `]%{0 Rx  
annual account 周年帐目;周年帐目报表;年度决算;年结 b`^$2RM&  
annual accounting date 年结日期 {S|uQgs6j  
annual allowance 每年免税额;年积金;年度津贴;年津 z >pq<}R6  
annual balance 年度余额 o*<(,I%  
annual disposable income 每年可动用收入 B$\5=[U  
annual estimates 周年预算 (vQShe\  
annual fee 年费 CSs3l  
annual general meeting 周年大会 ^0r @",  
annual growth rate 年增率;每年增长率 }RD,JgmV  
annual long-term supplement 长期个案每年补助金 Z I8p(e  
annual pensionable emolument 可供计算退休金的年薪 `aCcTs7~]p  
annual report 年报 &oT]ycz%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KVK@Snn   
annual return 周年报表;周年申报表;每年报税表格 a1?Y7(alPU  
Annual Return Rules 《周年报表规则》 }+SnY8A=KZ  
annual review of consumer prices 每年消费物价回顾 l!`m}$  
annual roll-forward basis 逐年延展方式 *{XbC\j  
annual salary 年薪 +jHL==W&  
annual statement 年度报表;年度决算表 _mcD*V  
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 vwP83b0ov"  
annuitant 年金受益人 ^fRA$t  
annuity 年金 6n>+cX>E  
annuity contract 年金合约 S:Hg =|R  
annuity on human life 人寿年金 <}|+2f233+  
antecedent debt 先前的债项 $[IuEdc/  
ante-dated cheque 倒填日期支票 >ztv3^w  
anticipated expenditure 预期开支 CnJO]0Op3  
anticipated net profit 预期纯利 {uq  
anticipated revenue 预期收入  M7hff4c  
anti-inflation measure 反通货膨胀措施 N8:vn0ww  
anti-inflationary stance 反通货膨胀立场 [IiwpC  
apparent deficit 表面赤字 L> cTI2NB.  
apparent financial solvency 表面偿债能力 hMi`n6m  
apparent partner 表面合伙人 C]{43  
application for personal assessment 个人入息课税申请书 mhh8<BI  
application of fund 资金应用 =T!M`  
application to release as liquidator and to destruct the books of accounts and documents =EFF2M`F  
申请免除清盘人职务及毁灭帐簿与文件 z~Gi/Ln  
appointed actuary 委任精算师 sY=$\hj  
appointed auditor 委任核数师;委任审计师 -$t#AYKz  
appointed trustee 委任的受托人 )~rN{W<s`H  
appointer 委任人 I9H+$Wjd  
apportioned pro rata 按比例分摊 Ow<=K:^  
apportionment 分配;分摊 Xn4U!<RT"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1)H+iN|im/  
apportionment formula 分摊方程式 Hcuvu[)T"  
apportionment of estate duty 遗产税的分摊 vTN$SgzfCU  
appraisal 估价;评估 0zetOlFbO  
appreciable growth 可观增长 e5C560  
appreciable impact 显着影响 B_nim[72  
appreciable increase 可观增长 mm'Pe4*  
appreciation 增值;升值 o|$l+TC  
appreciation against other currencies 相对其他货币升值 E\5t&jZr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y0 Ta&TYZ0  
appreciation tax 增值税 b v~"_)C  
appropriation 拨款;拨用;拨付 Q"S;r1 D  
appropriation account 拨款帐目 g7rn|<6FI  
Appropriation Bill 拨款法案 _|`S9Nms  
appropriation-in-aid system 补助拨款办法 C8%q?.nH=  
approved assets 核准资产 ~+7q.XL$$K  
approved basket stock 认可一篮子证券 gYw4YP0Gz  
approved budget 核准预算 FTsvPLIv"  
approved charitable donation 认可慈善捐款 Rra<MOR  
approved charitable institution 认可慈善机构 FQ2 6(.  
approved currency 核准货币;认可货币 }$?x wcPU  
approved estimates 核准预算 _f8Wa u# "  
approved estimates of expenditure 核准开支预算 2c LIz@  
approved overseas insurer 核准海外保险人 F$F,I,$ "  
approved overseas trust company 核准海外信托公司 FIDV5Y/f  
approved pooled investment fund 核准汇集投资基金 IZoS2^:yw  
approved provident fund scheme 认可公积金计划 CI{? Kb  
approved provision 核准拨款 Q,S~+bD(z  
approved redeemable share 核准可赎回股份 JmjqA Dex  
approved regional stock 认可地区性证券 Y/?V%X  
approved retirement scheme 认可退休金计划 a6cq0g[#z  
approved subordinated loan 核准附属贷款 =W$ f +  
arbitrage 套戥;套汇;套利 7VduewKX8  
arbitrageur 套戥者;套汇者 % \IB_M  
arbitrary amount 临时款项 Nr8#/H2f  
arrangement 措施;安排;协定 s]@()?.E$  
arrears 欠款 D,b'1=  
arrears of pay 欠付薪酬 o'O;69D]tX  
arrears of revenue 逾期未收税款;逾期未收的帐项 T)? : q  
articles of association 组织章程;组织细则;组织章程细则 LX2rg\a+%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 589hfET  
ascertainment of profit 确定利润 H]As2$[  
"Asia Clear" “亚洲结算系统” ?5-Y'(r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N@6+DHt  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cBZ$$$v\#  
Asian Development Fund [ADF] 亚洲发展基金 jkTC/9AE|  
Asian dollar bond 亚洲美元债券 EIQ`?8KSR  
Asian dollar market 亚洲美元市场 cuzU*QW"g  
Asian dollar rate 亚洲美元利率 Uq/FH@E=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0P i+ (X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W>W b|W  
asked price 沽盘;喊价;索价;卖方报价 n.is+2t  
assessable income 应评税入息 )S"!)\4 b  
assessable loss 应评税亏损 x# MMrV&M  
assessable profit 应评税利润 U1nObA  
assessable value 应评税值  /5M0[C E  
assessed profit 估定利润 R `K1L!`3  
assessed value 经评估价值 XNbeYj  
assessment 评税;评定;估价;评税单 69< <pm,m  
assessment number 评税编号;估价编号 k6eh$*!  
assessment of additional tax 补加税评税 AwnQ5-IR\  
assessment of performance 业绩评估;实绩评价 9B3+$uP  
Assessor 评税主任 'aV])(Wm>  
asset price bubbles 资产价格泡沫 4, EX2  
asset-backed securities 具资产保证的证券 -So$ f-y  
assets accretion 资产增值 y[`>,?ns5  
assets and liabilities 资产与负债 +%Z#!1u  
assets betterment statement 资产递增表;资产改进表 2nra@  
assets lending 实物放款;有抵押贷款 t?Ku6Z'  
assets of the company passing on the death 死者去世时转移的公司资产 ~dXiyU,y2  
assets pledged as security for liabilities 用作负债抵押的资产 ^k J>4  
assets portfolio 资产投资组合 >G9YYt~  
assets price 资产价格 ibP IT!5c  
assets quality 资产质素 i8w/a  
assets realization 资产变现 R<djW5()f  
assets refinancing arrangement 资产再集资安排 c,j[ix  
assets securitization 资产证券化 _w}l,   
assets situated outside Hong Kong 在香港以外地方的资产 7m$EZTw?  
assets stripping 削减资产;拆卖资产 DbWaF5\yD  
assets value 资产值 G22{',#r8  
assignee 承让人 "f~*4g  
assignment 转让;转让书;转让契 o' EJ,8  
assignment of interest 权益转让 1S+lHG92I  
assignment of letters patent and trade mark 专利证书及商标转让 "LNLM  
assignment of property 物业转让;物业转让书 I3qTSX-  
assignment right 转让权 Uee(1  
assignor 转让人 y g:&cIr,  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vc%=V^)N7U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .QU]  
associate member 附属会员 k*4!rWr0r&  
associated body corporate 相联法人团体 1,7  
associated company 相联公司;联属公司 -{XDQ{z<%  
associated corporation 相联法团 b|-}?@&7&q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D wfw|h  
公认会计师公会〔英国〕 ?WP*At0  
Association of Futures Exchange Brokers 香港期货经纪协会 4iDqd  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T@jv0/(+  
association of underwriters 承保人组织 LzTdi%u$0|  
assumption of control 接管 4 _P6P  
assurance 担保;保险;转易;转易书 f"z;'  
assurance of interest 权益的转易 kGmz1S}2  
at 19XX price 按一九XX年价格计算 vRh)o1u)  
at a discount 按赔价计算;按贴水价格计算;打折扣 4L bll%[9  
at a premium 按溢价计算;按升水价格计算 z3c7  
at call 通知付款;按通知 >fi_:o  
at constant market price 按固定市价计算 x7xMSy  
at constant price 按固定价格计算 GdYQq.  
at cost 按成本计算 [sNvCE$\]  
at current market price 按当时市价计算;按现时市价计算 bkuJN%  
at current price 按当时价格计算;按现时价格计算 $0gGRCCG;  
at factor cost 按要素成本计算;按生产要素成本计算 7,s5Gd-  
at money-of-the-day price 按付款当日价格计算 )(9[>_+40  
at or better 按指定或较佳价位〔买卖指令〕 _+j#.o>  
at par 按面值计算;平价 |>RNIJ]  
at sight 见票即付 WMa`! Q  
at the close 按收市盘 F/PH=Dk  
at the opening 按开市盘 nAC>']K4$  
attestation 见证;见证条款 nDS\2  
at-the-money option 平价期权 ~.>8ww  
attorney 受权人;受托代表人 $>7T s>8  
attornment 新拥有人承认书  {FX]1:  
attributable profit 可归属利润 } eF r,bJ  
attributable share value 可归属股份价值 Ih N^*P:Fo  
Auckland Stock Exchange 奥克兰证券交易所 R.?PD$;_M  
auction 拍卖 0(>3L:  
auctioneer 拍卖商 18Vn[}]"  
audit 审计;核数 j#U,zsv:  
Audit Commission 审计署 f@gvDo]Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (_]!}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〕 zwU1(?]I{  
audit review 帐目审查 xYZ,.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 z%1e>`\E  
audited account 审计帐目;经审计的帐目 [mQdc?n\  
audited annual account 经审计的周年帐目 l-P6B9e|\  
audited balance sheet 经审计的资产负债表 ;%Px~g  
auditor 核数师;核数主任;审计师 +f%"O?  
auditor's certificate 核数师证明书;审计师证明书 Sl-9im1  
auditor's report 核数师报告;审计师报告 bT6VxbNS  
Aussie bond 澳元债券 (S4HU_,88  
austerity budget 紧缩预算 vvG"rU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cU-A1W  
Australia All Ordinaries Index 澳洲所有普通股票指数 /M'd$k"0z  
Australian Dollar [AUD] 澳元 xHqF_10S#  
Australian Options Market 澳大利亚期权市场 ( et W4p  
Australian Securities Commission 澳洲证券事务监察委员会 Bd7B\zM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sgDSl@lB  
Australian Stock Exchange 澳大利亚证券交易所 (@qPyM6~}  
Austrian Schilling [ATS] 奥地利先令 ]Y-Y.&b7t  
authentication 认证;鉴证 ~o/k?l  
authority to purchase 委托购买证;委购书 Faa>bc~E  
authorization 认可;核准;授权;授权书 }#-@5["-X  
authorization by direction 指示授权 OR*JWW[]  
authorization by instruction 指令授权 wdAKU+tM  
authorization by warrant 令状授权 }O>4XFj  
authorization of unit trust 单位信托的认可 4lWqQVx  
authorized agent 指定代理人 VdGVEDwz  
authorized capital 法定资本 K a& 2>F  
authorized clerk 出市员 {%CW!Rc  
authorized dealer 认可交易商 kG{};Vm  
authorized financial institution 认可财务机构 Y9|!= T%  
authorized fund 认可基金 4'=Q:o*w`  
authorized fund house 获授权的基金公司;认可基金公司 uI9*D)  
authorized institution 认可机构 )bR0 >3/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BWvM~no  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iC5HrOl6U  
authorized insurer 获授权保险人;获认可承保人 .d r Y  
authorized investment 特准投资项目 FZO&r60$E  
authorized person 获授权人 h`n '{s  
authorized representative 获授权代表 jpO0dtn3=  
authorized share capital 法定股本 j}tM0Ug.U  
automated quotation system 自动报价系统 /Jc{aw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8nu!5 3  
自动交易系统〔香港期货交易所有限公司〕 Pc=ei  
automatic adjustment mechanism 自动调整机制 FwlD P  
automatic adjustment system 自动调整系统 8'L:D  
Automatic Clearing House 自动票据交换所 |!9xL*A  
automatic exchange rates accumulation system 自动化汇率累集系统 bS2g4]$'po  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {lH'T1^m  
automatic teller machine [ATM] 自动柜员机  ?O+.  
autopay 自动转帐 &6C]| 13;  
available assets 可用资产 ]hS<"=oj  
available fiscal reserve 现存财政储备 -seLa(8F  
available profit 可用利润 u:lBFVqk  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?d3FR!  
average 平均;平均数;海损 1/m$#sz  
average basic salary 平均基本薪金  ;}?ZH4.S  
average consumer expenditure 平均消费开支;一般消费开支 YPGzI]\  
average cost 平均成本 dqJ 8lU?  
average cost of land production 增辟土地平均成本 xEu rkR  
average daily turnover 平均每日成交额 u6F>o+Td)  
average daily wage rate 平均每日工资率 as]M%|/-I  
average expenditure pattern 平均开支模式 Im\ ~x~{  
average growth rate 平均增长率 z,$uIv}'@  
average net fixed assets 固定资产平均净值 S6(48/  
average of relatives 相对价格平均数  @--"u_[  
average price 平均价格 |'1.a jxw  
average propensity to consume 平均消费倾向;一般消费倾向 Jz>P[LcB  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Z^2SG_pD  
average rate 平均率 x?V^ l*  
average revenue 平均收入;平均收益 t6\H  
average stock 平均库存;平均存货 %hN>o)  
average yearly rent 平均年租 P7b"(G%  
avoidance of double taxation 避免双重课税 vD9\i*\2  
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 :0Jn`Ds4o  
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