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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: 5[X%17&t  
A share A股;甲类股份 cSYCMQ1ro  
abatement of tax 减税;减扣免税额 2_u+&7  
ABN AMRO Bank N.V. 荷兰银行 Z ;rM@x  
above-the-line expenditure 线上项目支出;经常预算支出 H*k\C  
above-the-line receipt 线上项目收入;经常预算收入 KH?6O%d  
ABSA Asia Limited 南非联合亚洲有限公司 PRiE2Di2S  
absolute change 绝对数值变更 kZ@UQ{>`  
absolute expenditure 实际开支 ${z#{c1  
absolute guideline figure 绝对准则数字 MMKN^a"GA  
absolute interest 绝对权益 sjLMM_'  
absolute order of discharge 绝对破产解除令 +|dL R*s  
absolute profit margin 绝对利润幅度 ~ 2Hw\fx  
absolute value 实值;绝对值 HN367j2e  
absolutely vested interest 绝对既得权益 ]QJ5JtD-  
absorbed cost 已吸收成本;已分摊成本 7c(j1:Ku-  
absorption 吸收;分摊;合并 &_:9.I 1  
absorption rate 吸收率;摊配率;分摊率 p:n l4O/  
ACB Finance Limited 亚洲商业财务有限公司 0/ 33Z Oc  
acceptable form of reciprocity 合理的互惠条件 8Pd9&/Y  
acceptable rate 适当利率;适当汇率 p%*s3E1.D  
acceptance agreement 承兑协议 dh6kj-^;Cf  
acceptance for honour 参加承兑 &AxtSIpucP  
acceptor 承兑人;接受人;受票人 Ewkx4,`Ff  
acceptor for honour 参加承兑人 "AjC2P],  
accident insurance 意外保险 i9Bh<j>:J  
Accident Insurance Association of Hong Kong 香港意外保险公会 j"~"-E(79  
accident insurance scheme 意外保险计划 ~{{S<S v  
accident year basis 意外年度基准 RICm$,  
accommodation 通融;贷款 M.dX;iM<  
accommodation bill 通融票据;空头票据 ^g(qP tQ  
accommodation party 汇票代发人  o%j?}J7y  
account balance 帐户余额;帐户结余 \='LR!_  
account book 帐簿 JL#LCU ?  
account collected in advance 预收款项 @Hp%4$=  
account current book 往来帐簿 x[TLlV:{  
account of after-acquired property 事后取得的财产报告 pJe!~eyHm  
account of defaulter 拖欠帐目 S+.>{0!S"  
account payable 应付帐款 #J/RI[a  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ig!0 A}f  
account receivable 应收帐款 zMpvS rc  
account receivable report 应收帐款报表 _XP}f x7$C  
account statement 结单;帐单;会计财务报表 u*%mUh  
account title 帐户名称;会计科目 L9e<hRZ$  
accountant's report 会计师报告 Jf= V<  
Accountant's Report Rules 会计师报告规则 #]1 jvB  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |)>+& xk  
Accounting Arrangements 《会计安排》 %pxJ27Q  
accounting basis 会计基础 rlh:| #GTJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 iTdamu`L  
Accounting Circular 《会计通告》 kw z6SObQ  
accounting class 会计类别 `,~'T [  
accounting date 记帐日期;会计结算日期 T$0)un  
accounting for money 款项核算 A405igF  
Accounting Officer 会计主任 a Tm R~k  
accounting period 会计报告期;会计期 ML|?H1m>  
accounting policy 会计政策;会计方针 UZFs ]z!,k  
accounting practice 会计惯例 :!t4.ko  
accounting principle 会计准则 Bt")RG  
accounting record 会计记录 pe,y'w{  
accounting report 会计报告 aO}hE 2]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xC9?rLUZ  
Accounting Society of China 中国会计学会 O{ 3X`xAf  
accounting statement 会计报表 ]Kjt@F";  
accounting system 会计制度;会计系统 J?#vL\8  
accounting transaction 会计事项;帐务交易 7wWx8  
accounting treatment 会计处理 5V(#nz  
accounting year 会计年度 LFi{Q{E)  
accretion 增值;添加 <f:(nGj  
accrual 应计项目;应累算数目 3r[F1z2B  
accrual basis 应计制;权责发生制 V[%IU'{:  
accrual basis accounting 应计制会计;权责发生制会计 ,<P"\W  
accrue 应累算;应计 yph@H!@  
accrued benefit 应累算利益 aJ=)5%$6kc  
accrued charges 应计费用 `Mg3P_}=  
accrued cumulative preference share dividend 应累算的累积优先股股息 l v:GiA"X  
accrued expenses 应累算费用 'z}9BGR !  
accrued interest payable 应付利息;应计未付利息  ZaaBg  
accrued interest receivable 应收利息;应计未收利息 4w9=z,  
accrued right 累算权益 /,~]1&?}1  
accruing profit 应累算的利润 ,f)+|?wz  
accumulated fiscal reserve 累积财政储备 X6B,Mply  
accumulated profit 累积利润;滚存溢利 ]vR Ol.  
accumulated reserve 累积储备 ex~"M&^  
accumulation of surplus income 累积收益盈余 32 j){[PL3  
acquired assets 既得资产 0 5?`W&:9  
acquisition 收购;购置;取得 F> Ika=z,  
acquisition cost 购置成本 8VU(+%X  
acquisition expenses 购置费用 WQCnkP  
acquisition of 100% interest 收购全部股权 JDa_;bqL  
acquisition of control 取得控制权 POl-S<QV  
acquisition of fixed assets 购置固定资产 y[Dgyt  
acquisition of shell “买壳”  s=:LS  
acquisition price 收购价 h5l_/v d  
act of God 天灾 ZR=i*y  
acting partner 执事合伙人 jT0iJ?d,!  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %/\sn<6C}  
active partner 积极参与的合伙人 G2n. NW#d4  
active trading 交投活跃 dzbbFvG  
actual circulation 实际流通 :8bq0iqsV  
actual cost 实际成本 80%"2kG  
actual expenditure 实际开支;实际支出 x{!+ 4W;S  
actual income 实际入息;实际收入;实际收益 v h)CB8  
actual market 现货市场 XD6Kp[s  
actual price 现货价;实际价格 o@ ^^;30  
actual profit 实际利润 ->{\7|^  
actual quotation 实盘;实际价位;实际报价 EGv]K|  
actual year basis 按实际年度计算 )!VJ\  
actuals 实货 $ SA @ "  
actuarial investigation 精算调查 (aJ$1bT=T  
actuarial principle 精算原则 :rufnmsP<U  
actuarial report 精算师报告 0wqw5KC  
Actuarial Society of Hong Kong 香港精算学会 YsCY~e&  
actuarial valuation 精算师估值 daA&!vnbH*  
actuary 精算师 ,'Y KL",  
ad referendum agreement 暂定协议;有待覆核的协定 Kn1u1@&Xd  
ad valorem duty 从价税;按值征税 ZBU<L+#  
ad valorem duty system 从价税制 kda*rl~c  
ad valorem fee 从价费 u#u/uS"  
ad valorem tariff 从价关税 IAb.Z+ig  
additional allowance 额外免税额 .& bc3cW  
additional amount for unexpired risk 未过期风险的额外款额 o:5mgf7  
additional assessable profit 补加应评税利润 G]xN#O;  
additional assessment 补加评税 ,f ?B((l  
additional commitment 额外承担 >#S}J LZ  
additional commitment vote 额外承担拨款 7|Wst)_~j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h0 %M+g  
additional dependent parent allowance 供养父母额外免税额 D=D.s)ns*  
additional provision 额外拨款 $@^\zg1n  
additional stamp duty 附加印花税 w0yzC0yBk  
additional tax 补加税罚款;补加税款 Xe`$SNM  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^f(El(w  
adjudged bankrupt 被裁定破产 K4|fmgcy.  
adjudicated bankrupt 裁定破产人 ebL0cK?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g=v'[JPd  
adjudication of bankruptcy 裁定破产;宣告破产 &,Rye Q  
adjudication of insolvency 裁定无力偿还债务 7?_g m>]a  
adjusted actual 经调整的实数;调整后的实数 i 28TH Jh  
adjusted current assets 经调整的流动资产;调整后的流动资产 K",Xe>  
adjusted figure 经调整的数字;调整后的数额 v?nGAn  
adjusted liabilities 经调整的负债;调整后的负债 %,S:^Rvv  
adjusted loss 经调整的亏损;调整后的亏损 =b)!l9TX  
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 8&+u+@H  
adjusted profit 经调整的利润;调整后的利润 $mq+/|bn  
adjusted surplus 经调整的盈余额;调整后的盈余额 MfI+o<{r  
adjusted value 经调整的价值;调整后的价值 .VmRk9Z  
adjustment 调整;修订;理算〔保险〕 *fyaAv  
adjustment centre 调剂中心 ,5~C($-t  
adjustment lag 调整过程的时间差距;调整时差 +WR'\15u   
adjustment mechanism 调整机制 f@Ve,i  
adjustment of loss 亏损调整 g[ @Q iy  
adjustment process 调整过程;调整程序 D 7thLqA  
adjustment range 调整幅度 ei]Q<vT6  
administered exchange rate 受管制汇率 8ce'G" b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \:JY[s/  
administration expenses 行政费用 r_rdd}=b'  
administration fee 手续费;行政费 )g-0b@z!n  
administration in bankruptcy 破产管理 voP #}fD  
administration order 遗产管理令 t > 64^nS  
administrator 管理人;遗产管理人 .[:WMCc\  
administrator of the estate 遗产管理人 97>|eDc Y  
admission of debt 债项承认书 XTb .cqOC  
admission of proof 接纳债权证明 -4J.YF>  
advance 放贷款项;垫付款项;预支款项;预付款项 a9 S&n5  
advance account 暂支帐目;预付款帐户 TEK#AR  
advance compensation 预付补偿金 Z]Z&PbP  
advance from shareholder 股东垫款 \`/ P*  
advance pending reimbursement 预支以待日后付还 fgo3Gy*#  
advanced economy 先进经济体系 CRzLyiRvU&  
advancement 预付;预付财产 7D8 pb0`;J  
advances warrant 垫款令 "6%qi qt  
advancing 贷出 =zp{ ^mC  
adverse balance 逆差 "x:-#2+h  
adverse exchange 逆汇 h,fahbH -  
advertisement addressed to shareholders 在报章刊登的致股东通告 :Xx7':5  
advice for collection 托收通知书 -=u9>S)!c  
advice of drawing 提款通知书;汇票通知书 o/RGzPR  
advice of payment 付款通知 ^#w9!I{4.  
Advisory Committee [Securities and Futures Commission] JV2[jo}0 N  
谘询委员会〔证券及期货事务监察委员会〕 `X =[ m>  
Advisory Committee on Diversification 经济多元化谘询委员会 s9u7zqCF  
affidavit 誓章;遗产申报誓章 >k}Kf1I  
affidavit of no receipt 述明无收款的誓章 }g2l ni  
affiliate 联号;联营公司;附属公司 G" (ck4  
affiliated company 附属公司;联号;联营公司 S =sL:FC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ZM=eiJZ  
affordability 负担能力 ^zG!Z:E  
African Development Bank [AfDB] 非洲开发银行 IMy!8$\u  
after-acquired property 事后取得的财产 "zIQ(|TL?d  
after-hours dealing 市后交易 q.ppYXJUXi  
after-tax profit 税后盈利;税后利润;税后溢利 `+Mva  
agency agreement 代理协议 !83 N#Y_Mz  
agency expenses 代理机构的开支 UrS%t>6k  
agency fee 代理费 WL\*g] K4  
Agency Law 《代理法》 PDh!B _+  
agent 代理人;承销人 [S.zWPX9{  
agent of company 公司代理人 Sc]h^B^7  
agent's fee 代理人费;经纪费 @Js@\)P79  
aggregate 总计;总数;总体数字 S.C7%XU  
aggregate amount 总款额;总额  )Z:maz  
aggregate assets and liabilities 总体资产与负债 OtT*)8*c  
aggregate at constant price 按固定价格计算的总体数字 |;C;d"JC2  
aggregate demand 总需求 THwq~c'  
aggregate gross position 总持仓量 Pn}oSCo  
aggregate limit 总限额 Qeq=4Nq  
aggregate of salaries tax 合计薪俸税 RHt~:D3*  
aggregate performance 总体表现;总体业绩 FlH=Pqc  
aggregate supply 总体供应 T(kG"dz   
aggregate surplus 总盈余 7:C2xC  
aggregate total 整体总额 ;Q lb].td  
aggregate value 总值;合计价值 ) d=&X|S>  
aggregated basis 合计基准 Ao *{#z   
aggregated net chargeable income 合计应课税入息实额 'GZ,  
aggregation 合并计算;合计;总和 E3_ 5~>  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~~,#<g[  
aggregation of property 财产的总和  n4AQ  
agio 差价;贴水 ab_EH}j1\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》 vb\R~%@T,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f(-3d*g  
《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》 V#DNcF~v]f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O;#0Yg  
《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》 4Rl~7|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v)!^%D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 H]0(GLvH  
agreement for a settlement 授产协议 H)+wkR!~  
agreement for assignment 转让协议 |e&hm ~R1  
agreement for sale 售卖协议;买卖协议 Hn?v  /3  
agreement for sale and purchase 买卖协议 xl@  
agreement for the payment of interest 支付利息协议 ~</H>Jd  
agreement for the repayment of money 还款协议 <QK2Wc_}-"  
agreement of reinsurance 再保险协议 oJ 0 #U  
Agricultural Bank of China 中国农业银行 w 1O)  
air passenger departure tax 飞机乘客离境税 qd [Z\B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UO>S2u  
airport tax 机场税 RJOyPZ]  
alcohol duty 酒精税 P76QHBbl  
alienation 让与;让渡;转让 "3a_C,\  
alimony 生活费;赡养费 VZU@G)rd  
All Ordinaries Index [AOI] 所有普通股指数 m\|ie8  
all risks 全险;综合险 RLF]Wa,  
All Sales Record for Stock Market 《股票市场成交报告》 Zu^J X/um  
Allied Capital Resources Limited 新联财务有限公司 EMS$?"K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y &*nj`n  
allocation letter 拨款信件 kc"SUiy/  
allocation of fund 分配款项;预留款项 _ 3jY,*  
allocation of profit 利润分配;溢利分配 onUF@3V  
allocation warrant 拨款令 ZOHGGO]1M  
allotment 分配;配股 F:2V;  
allotment notice 股份配售通知;配股通知 }?%5Ae7l,  
allotment of shares 股份分配 r1xhplHH@  
allowable 可获宽免;免税的 }{)>aJ  
allowable business loss 可扣除的营业亏损 K1fnHpK  
allowable expenses 可扣税的支出 -Wl79lE  
allowance 免税额;津贴;备抵;准备金 H?'t>JX  
allowance for debts 债项的免税额 U\tujK1  
allowance for depreciation by wear and tear 耗损折旧免税额 nnnq6Z}  
allowance for funeral expenses 殡殓费的免税额 d-$/C| J  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 JwmH_nJ(  
allowance for repairs and outgoings 修葺及支出方面的免税额 4kf8Am(  
allowance to debtor 给债务人的津贴 P:HmT   
alteration of capital 资本更改 K2pW|@~U  
alternate trustee 候补受托人 !bIhw}^C*  
amalgamation 合并 r(/+- t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !W45X}/o  
ambit of charges 征税范围;收费范围 q*K.e5"'  
amended valuation 经修订的估值 o[K,(  
American Commodities Exchange 美国商品交易所 |1"n\4$  
American Express Bank Limited 美国运通银行 {o.i\"x;  
American Stock Exchange 美国证券交易所 +# tmsv]2  
amortization 摊销 1bJrEXHXy  
amount due from banks 存放银行同业的款项 #ZpR.$`k  
amount due from banks abroad 存放海外银行同业的款项 7-MkfWH2b6  
amount due from holding companies 控股公司欠款 x-=qlg&EI  
amount due from local banks 存放本港银行同业的款项 dy2<b+ ..  
amount due to banks 银行同业的存款 SH M@H93  
amount due to banks abroad 海外银行同业的存款 <bgFc[Z  
amount due to holding companies 控股公司存款 S9S%7pE  
amount due to local banks 本港银行同业的存款 xy1R_*.F^T  
amount due to outport banks 外埠银行同业的存款 y[sO0u\  
amount for note issue 发行纸币的款额 G>c:+`KS  
amount of bond 担保契据的款额 ,hXhcfFl  
amount of consideration 代价款额 i@#fyU)[G  
amount of contribution 供款数额 $"]*,=-X  
amount of indebtedness 负债款额 <Yy|.=6 D  
amount of principal of the loan 贷款本金额 yj C@  
amount of rates chargeable 应征差饷数额 :/'oh]T|  
amount of share capital 股本额 =GSe$f?  
amount of sums assured 承保款额 5IiZnG u  
amount of variation 变动幅度 6.g k6  
amount of vote 拨款数额 dgM@|&9*m  
amount payable 应付款额 *4|]=yPU  
amount receivable 应收款额 _+2Jc}Yf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |4|j5<5  
analysis 分析 `%S#XJU  
ancillary risk 附属风险 l^E)XWd  
annual account 周年帐目;周年帐目报表;年度决算;年结 c0u1L@tj  
annual accounting date 年结日期 +yo1&b R/  
annual allowance 每年免税额;年积金;年度津贴;年津 =F"vL  
annual balance 年度余额 $fl+l5?9  
annual disposable income 每年可动用收入  a EmLf  
annual estimates 周年预算 ,fW%Qv  
annual fee 年费 ORP-@-dap  
annual general meeting 周年大会 %/Y;  
annual growth rate 年增率;每年增长率 OtFGo 8  
annual long-term supplement 长期个案每年补助金 &i?>mt  
annual pensionable emolument 可供计算退休金的年薪 zsuXN*  
annual report 年报 wW+@3bPl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $ z 5  
annual return 周年报表;周年申报表;每年报税表格 eJwHeG  
Annual Return Rules 《周年报表规则》 }:a:E~5y  
annual review of consumer prices 每年消费物价回顾 8[xl3=  
annual roll-forward basis 逐年延展方式 8xN+LL'T{  
annual salary 年薪 ]:r6  
annual statement 年度报表;年度决算表 g<$q#l~4xH  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 TQg~I/  
annuitant 年金受益人 %#$K P  
annuity 年金 U[t/40W}P  
annuity contract 年金合约 xb~8uD5  
annuity on human life 人寿年金 @j|=M7B  
antecedent debt 先前的债项 j0+l-]F-  
ante-dated cheque 倒填日期支票 E|v9khN(].  
anticipated expenditure 预期开支 XPQY*.l&.  
anticipated net profit 预期纯利 p?XVO#  
anticipated revenue 预期收入 (N :vDq'  
anti-inflation measure 反通货膨胀措施 .DG`~Fpk  
anti-inflationary stance 反通货膨胀立场 UY$Lqe~  
apparent deficit 表面赤字 7F@#6  
apparent financial solvency 表面偿债能力 tzV^.QWm  
apparent partner 表面合伙人 cHjnuL0fsy  
application for personal assessment 个人入息课税申请书 Ek%mX"  
application of fund 资金应用 XlDN)b5v{  
application to release as liquidator and to destruct the books of accounts and documents Vx*O^cM  
申请免除清盘人职务及毁灭帐簿与文件 ].r~?9'/  
appointed actuary 委任精算师 {IA3`y~  
appointed auditor 委任核数师;委任审计师 ztb?4f q6)  
appointed trustee 委任的受托人 ^'ac |+  
appointer 委任人 e'0BP,\f_}  
apportioned pro rata 按比例分摊 |Pj]sh[^Y  
apportionment 分配;分摊 ?0J&U4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c$#7Kp4  
apportionment formula 分摊方程式  -#<AbT  
apportionment of estate duty 遗产税的分摊 rK} =<R  
appraisal 估价;评估 3P2x%Gp  
appreciable growth 可观增长 C 5 xsh  
appreciable impact 显着影响 Q.Xs%{B  
appreciable increase 可观增长 LZH~VkK@m}  
appreciation 增值;升值 'K*. ?M  
appreciation against other currencies 相对其他货币升值 ]L{diD 2G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )]M,OMYq-  
appreciation tax 增值税 _-5|"oJ  
appropriation 拨款;拨用;拨付 ]CxD m  
appropriation account 拨款帐目 zSo(+D &[  
Appropriation Bill 拨款法案 o4F(X0  
appropriation-in-aid system 补助拨款办法 ALXie86a8  
approved assets 核准资产 9mRP%c#(  
approved basket stock 认可一篮子证券 KI Xp+Z  
approved budget 核准预算 ]wm<$+@  
approved charitable donation 认可慈善捐款 bAS/cuZs  
approved charitable institution 认可慈善机构 Jy?; <  
approved currency 核准货币;认可货币 ?8]g&V  
approved estimates 核准预算 B3g # )  
approved estimates of expenditure 核准开支预算 7*\Cf qrU  
approved overseas insurer 核准海外保险人 n5>OZ3 E@  
approved overseas trust company 核准海外信托公司 HP2J`>oo  
approved pooled investment fund 核准汇集投资基金 c.4WwzK  
approved provident fund scheme 认可公积金计划 IF'Tj`yD  
approved provision 核准拨款 DrA\-G_7  
approved redeemable share 核准可赎回股份 (j?ckah%V  
approved regional stock 认可地区性证券 v@ifB I  
approved retirement scheme 认可退休金计划 0"J0JcFX  
approved subordinated loan 核准附属贷款  BDfJ  
arbitrage 套戥;套汇;套利 Ym|%ka  
arbitrageur 套戥者;套汇者 qN\?cW'  
arbitrary amount 临时款项 tg6iHFa  
arrangement 措施;安排;协定 ]@{l<ExP  
arrears 欠款 9oQ$w?=#$  
arrears of pay 欠付薪酬 PT39VI =  
arrears of revenue 逾期未收税款;逾期未收的帐项 )0?u_Z]w9  
articles of association 组织章程;组织细则;组织章程细则 -]<<}@NF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Nbb2wr9A  
ascertainment of profit 确定利润 %Hu?syo  
"Asia Clear" “亚洲结算系统” AjD? _DPc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,s`4k?y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P"f4`q  
Asian Development Fund [ADF] 亚洲发展基金 #Oi{7~  
Asian dollar bond 亚洲美元债券 w8}jmpnI  
Asian dollar market 亚洲美元市场 )m_q2xV  
Asian dollar rate 亚洲美元利率 |'qvq/#^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /(8"9Sfm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :Lu 9w0>f  
asked price 沽盘;喊价;索价;卖方报价 #5%ipWPHb  
assessable income 应评税入息 YHzP/&0  
assessable loss 应评税亏损 U%)-_ *`z  
assessable profit 应评税利润 $O_{cSKg7  
assessable value 应评税值 ftxy]N LF  
assessed profit 估定利润 P:%r3F  
assessed value 经评估价值 d.yATP  
assessment 评税;评定;估价;评税单 of8 >xvE|  
assessment number 评税编号;估价编号 ]w_JbFmT  
assessment of additional tax 补加税评税 xSrjN  
assessment of performance 业绩评估;实绩评价 Y_nl9}&+C0  
Assessor 评税主任 (f;.`W  
asset price bubbles 资产价格泡沫 . ZP$,  
asset-backed securities 具资产保证的证券 MO@XbPZB  
assets accretion 资产增值 {Y|?~ha#  
assets and liabilities 资产与负债 ,!dVhG#  
assets betterment statement 资产递增表;资产改进表 3b[.s9Q  
assets lending 实物放款;有抵押贷款 K_F"j!0  
assets of the company passing on the death 死者去世时转移的公司资产 GIhX2EvAS  
assets pledged as security for liabilities 用作负债抵押的资产 5Nl?Km~  
assets portfolio 资产投资组合 =[,EFkU?B  
assets price 资产价格 MdhD "Q  
assets quality 资产质素 Q zp!)i  
assets realization 资产变现 RQ;w$I\  
assets refinancing arrangement 资产再集资安排 I%l2_hs0V  
assets securitization 资产证券化 A|YiSwyy  
assets situated outside Hong Kong 在香港以外地方的资产 (_]D\g~  
assets stripping 削减资产;拆卖资产 f4Ob4ah!(  
assets value 资产值 %UlgG 1?A  
assignee 承让人 35J VF*z  
assignment 转让;转让书;转让契 CbwQbJ/v7  
assignment of interest 权益转让 Pk>S;KT.  
assignment of letters patent and trade mark 专利证书及商标转让 .d6b ?t  
assignment of property 物业转让;物业转让书 .uSVZqJ7  
assignment right 转让权 _Kbj?j  
assignor 转让人 Clb7=@f  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Nq1YFI>W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,P%i%YPj  
associate member 附属会员 hP}-yW6]  
associated body corporate 相联法人团体 5zOC zm  
associated company 相联公司;联属公司 mt~E&Z(A  
associated corporation 相联法团 E24j(>   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] i.{.koH<  
公认会计师公会〔英国〕 6O_l;A[=1  
Association of Futures Exchange Brokers 香港期货经纪协会 NOmFQ)/ &  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nNf*Q r%Z  
association of underwriters 承保人组织 *7w!~mn[m  
assumption of control 接管 aNBwb9X  
assurance 担保;保险;转易;转易书 B=~uJUr  
assurance of interest 权益的转易 =b, m3 1  
at 19XX price 按一九XX年价格计算 0g9y4z{H  
at a discount 按赔价计算;按贴水价格计算;打折扣 =]S,p7*7  
at a premium 按溢价计算;按升水价格计算 B(f_~]  
at call 通知付款;按通知 +j %y#_~  
at constant market price 按固定市价计算 A76H M@Q  
at constant price 按固定价格计算 %aV~RB#  
at cost 按成本计算 ^1yD&i'q  
at current market price 按当时市价计算;按现时市价计算 !%[fi[p  
at current price 按当时价格计算;按现时价格计算 hj}PL  
at factor cost 按要素成本计算;按生产要素成本计算 j2%fAs<  
at money-of-the-day price 按付款当日价格计算 @}2EEo#  
at or better 按指定或较佳价位〔买卖指令〕 51tZ:-1!  
at par 按面值计算;平价 gVrfZ&XF84  
at sight 见票即付 !hjF"Pa  
at the close 按收市盘 KciN"g|X  
at the opening 按开市盘 |h&Z.  
attestation 见证;见证条款 yb,X }"Et  
at-the-money option 平价期权 `{m,&[ n  
attorney 受权人;受托代表人 %j/pln&  
attornment 新拥有人承认书 KcUR /o5K  
attributable profit 可归属利润 X]o"4#CQIX  
attributable share value 可归属股份价值 a?xZsR  
Auckland Stock Exchange 奥克兰证券交易所 PEMBh?)g  
auction 拍卖 dL_9/f4   
auctioneer 拍卖商 \_YDSmjy  
audit 审计;核数 wbvOf X  
Audit Commission 审计署 ksTK'7*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4)8e0L*[B?  
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〕 G;d3.ml/aZ  
audit review 帐目审查 ~nb(e$?N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m2P&DdN[  
audited account 审计帐目;经审计的帐目 [b_qC'K[  
audited annual account 经审计的周年帐目 E]}_hZU  
audited balance sheet 经审计的资产负债表 t1G__5wp  
auditor 核数师;核数主任;审计师 M| Nh(kvH  
auditor's certificate 核数师证明书;审计师证明书 9kB R/{  
auditor's report 核数师报告;审计师报告 A!Tm[oqu  
Aussie bond 澳元债券 *(qj!U43  
austerity budget 紧缩预算 =dsEt\ j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [%O f  
Australia All Ordinaries Index 澳洲所有普通股票指数 pRzL}-[/v  
Australian Dollar [AUD] 澳元 nM ?Nf}  
Australian Options Market 澳大利亚期权市场 Lz!JLiMEET  
Australian Securities Commission 澳洲证券事务监察委员会 @|5B}%!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ioEjbqD<  
Australian Stock Exchange 澳大利亚证券交易所 ?^2nrh,n+  
Austrian Schilling [ATS] 奥地利先令 q!W=U8`  
authentication 认证;鉴证 hC9EL= A  
authority to purchase 委托购买证;委购书 ?z2!?  
authorization 认可;核准;授权;授权书 '1(6@5tyWk  
authorization by direction 指示授权 mHV{9J  
authorization by instruction 指令授权 R:3=!zav  
authorization by warrant 令状授权 IRueq @4  
authorization of unit trust 单位信托的认可 g5RH:]DV  
authorized agent 指定代理人 KMK8jJ  
authorized capital 法定资本 |f/Uzd ~  
authorized clerk 出市员 {9X mFa  
authorized dealer 认可交易商 dPbn[*:  
authorized financial institution 认可财务机构 Fq_>}k@fI  
authorized fund 认可基金  axDa&7%  
authorized fund house 获授权的基金公司;认可基金公司 >rJ**y  
authorized institution 认可机构 &]GR*a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *X{7m]5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IsShAi  
authorized insurer 获授权保险人;获认可承保人 TZ `Ypi7r  
authorized investment 特准投资项目 1up p E|  
authorized person 获授权人 GzBPI'C  
authorized representative 获授权代表 ,k=8|=aF  
authorized share capital 法定股本 ~#i2reG5  
automated quotation system 自动报价系统 !tcz_%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CBF<53TshR  
自动交易系统〔香港期货交易所有限公司〕 lSlZ^.&  
automatic adjustment mechanism 自动调整机制 QnP?j&  
automatic adjustment system 自动调整系统 G+Bk!o  
Automatic Clearing House 自动票据交换所 '2hy%  
automatic exchange rates accumulation system 自动化汇率累集系统 2g~ @99`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <QO1Yg7}  
automatic teller machine [ATM] 自动柜员机 0kNKt(_  
autopay 自动转帐 D4C:%D  
available assets 可用资产 a DXaQ  
available fiscal reserve 现存财政储备 O!^ >YvOh  
available profit 可用利润 KeRC8mYp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 xm1'  
average 平均;平均数;海损 #"lb9. _ M  
average basic salary 平均基本薪金 j*[P\Cm  
average consumer expenditure 平均消费开支;一般消费开支 v+[S${  
average cost 平均成本 !>D[Y  
average cost of land production 增辟土地平均成本 c9o]w8p/  
average daily turnover 平均每日成交额 \uZ|2WG`  
average daily wage rate 平均每日工资率 8|<</v8i  
average expenditure pattern 平均开支模式 =[&+R9s  
average growth rate 平均增长率 MnZljB  
average net fixed assets 固定资产平均净值 o ABrhK  
average of relatives 相对价格平均数 _)~1'tCs}h  
average price 平均价格 qp/1 tC`  
average propensity to consume 平均消费倾向;一般消费倾向 ]uMZvAjb  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Yh!=mW!OY  
average rate 平均率 Shn=Q  
average revenue 平均收入;平均收益 vz>9jw:Y  
average stock 平均库存;平均存货 a!/\:4-uc  
average yearly rent 平均年租 c;Tp_e@  
avoidance of double taxation 避免双重课税 x,]x>Up  
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 :Yn.Wv-  
Y]KHCY  
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