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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: Lbk?( TL  
A share A股;甲类股份 rtf\{u9 }g  
abatement of tax 减税;减扣免税额 Xwy0dXko  
ABN AMRO Bank N.V. 荷兰银行 =4cK9ac  
above-the-line expenditure 线上项目支出;经常预算支出 VAf"B5 R  
above-the-line receipt 线上项目收入;经常预算收入 ?}"$[6.  
ABSA Asia Limited 南非联合亚洲有限公司 YL \d2  
absolute change 绝对数值变更 R{GOlxKs C  
absolute expenditure 实际开支 XB,  2+  
absolute guideline figure 绝对准则数字 KB49~7XjQ@  
absolute interest 绝对权益 t98t&YUpm  
absolute order of discharge 绝对破产解除令 s*{l}~fPkW  
absolute profit margin 绝对利润幅度 Pn|A>.)z  
absolute value 实值;绝对值 Y`jvza%  
absolutely vested interest 绝对既得权益 $j*%}x~[  
absorbed cost 已吸收成本;已分摊成本 S 4uX utd  
absorption 吸收;分摊;合并 = #]^H c  
absorption rate 吸收率;摊配率;分摊率 4E]w4BG)  
ACB Finance Limited 亚洲商业财务有限公司 _MQ)  
acceptable form of reciprocity 合理的互惠条件 Zyxr#:Qm  
acceptable rate 适当利率;适当汇率 W1S7%6y_1  
acceptance agreement 承兑协议 8P5yaS_  
acceptance for honour 参加承兑 [ sJ f)<  
acceptor 承兑人;接受人;受票人 P3X;&iT  
acceptor for honour 参加承兑人 '<_nL8A^  
accident insurance 意外保险 `%}SK~<R  
Accident Insurance Association of Hong Kong 香港意外保险公会 $,$bZV  
accident insurance scheme 意外保险计划 K|nh`r   
accident year basis 意外年度基准 = TKu2  
accommodation 通融;贷款 Jm&7&si7  
accommodation bill 通融票据;空头票据 GJN"43  
accommodation party 汇票代发人 Iko1%GJ1Z  
account balance 帐户余额;帐户结余 U_ n1QU  
account book 帐簿 KdI X`  
account collected in advance 预收款项 %PozxF:  
account current book 往来帐簿 N>##} i  
account of after-acquired property 事后取得的财产报告 i"mN0%   
account of defaulter 拖欠帐目 i[1K~yXq:  
account payable 应付帐款 QcJ?1GwA"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0nUcUdIf+  
account receivable 应收帐款 Vm}OrFA  
account receivable report 应收帐款报表 a@:(L"Or  
account statement 结单;帐单;会计财务报表 :VpRpj4f  
account title 帐户名称;会计科目 $sK8l=#  
accountant's report 会计师报告 5v6 x  
Accountant's Report Rules 会计师报告规则 HwTb753  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^`>,~$Q  
Accounting Arrangements 《会计安排》 /f_w@TR\{  
accounting basis 会计基础 |O3wAxc3W  
accounting by Official Receiver 破产管理署署长呈交的帐目 9jq}`$S{  
Accounting Circular 《会计通告》  tKOTQ8i4  
accounting class 会计类别 R:c$f(aKv%  
accounting date 记帐日期;会计结算日期 Nn<TPT[,  
accounting for money 款项核算 Vg'vL[Y  
Accounting Officer 会计主任 ZXV_Dc   
accounting period 会计报告期;会计期 F]]1>w*/0  
accounting policy 会计政策;会计方针 ?'ID7mL  
accounting practice 会计惯例 &#!5I;3EN  
accounting principle 会计准则 EH{m~x[Ei  
accounting record 会计记录 0Oy.&C T  
accounting report 会计报告 |Iei!jm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "ee:Z_Sz  
Accounting Society of China 中国会计学会 ybLl[K(D=  
accounting statement 会计报表 hG~4i:p <  
accounting system 会计制度;会计系统 d-/{@   
accounting transaction 会计事项;帐务交易 3cfJ(%'X  
accounting treatment 会计处理 "(bnr0  
accounting year 会计年度 YaiogA  
accretion 增值;添加 Xc"l')1H  
accrual 应计项目;应累算数目 MLwh&I9)  
accrual basis 应计制;权责发生制 o 4G%m>$  
accrual basis accounting 应计制会计;权责发生制会计 -PXRd)~  
accrue 应累算;应计 +KV?W+g)`  
accrued benefit 应累算利益 NG3!09eY  
accrued charges 应计费用 BUcPMF%\y:  
accrued cumulative preference share dividend 应累算的累积优先股股息 .*\TG/x  
accrued expenses 应累算费用 .Z%y16)T  
accrued interest payable 应付利息;应计未付利息 'fpm] *ig  
accrued interest receivable 应收利息;应计未收利息 Y'-@O"pK  
accrued right 累算权益 u5D@,wSNz  
accruing profit 应累算的利润 oz3N 8^M  
accumulated fiscal reserve 累积财政储备 {wsO8LX  
accumulated profit 累积利润;滚存溢利 ,:6gp3  
accumulated reserve 累积储备 Jw13 Wb-  
accumulation of surplus income 累积收益盈余 $ 9bIUJ  
acquired assets 既得资产 %oPW`r  
acquisition 收购;购置;取得 WUOoK$I~K  
acquisition cost 购置成本 A^lJlr:_`  
acquisition expenses 购置费用 .*FBr7rE\  
acquisition of 100% interest 收购全部股权 8<V6W F`e  
acquisition of control 取得控制权 L#U-d zy\  
acquisition of fixed assets 购置固定资产 UuXq+HYR  
acquisition of shell “买壳” +/xmxh$ $  
acquisition price 收购价 l~ 3H"  
act of God 天灾 s<3cvF<  
acting partner 执事合伙人 Hq<Sg4nz  
active market 买卖活跃的市场;交投畅旺的市场;旺市 SURbH;[   
active partner 积极参与的合伙人 9*s''=  
active trading 交投活跃 dH]0 (aJ  
actual circulation 实际流通 Z;M}.'BE  
actual cost 实际成本 581Jp'cje  
actual expenditure 实际开支;实际支出  TA;r  
actual income 实际入息;实际收入;实际收益 r~f*aD  
actual market 现货市场 /QuuBtp  
actual price 现货价;实际价格 &CP0T:h  
actual profit 实际利润 NTq#'O) f  
actual quotation 实盘;实际价位;实际报价 2@7f^be  
actual year basis 按实际年度计算 KX8$j$yW  
actuals 实货 FPAy.cljJ  
actuarial investigation 精算调查 Qm9r>m6p@N  
actuarial principle 精算原则 >ZRCM  
actuarial report 精算师报告 iczJXA+  
Actuarial Society of Hong Kong 香港精算学会 vNdMPulr{  
actuarial valuation 精算师估值 \ a}6NIo  
actuary 精算师 5e)2Jt:  
ad referendum agreement 暂定协议;有待覆核的协定 Xn:5pd;?B6  
ad valorem duty 从价税;按值征税 Q\H1=8  
ad valorem duty system 从价税制 '7BJ.  
ad valorem fee 从价费 KWuc*!  
ad valorem tariff 从价关税 Eo h4#fZ\N  
additional allowance 额外免税额 sA^_I6>M"  
additional amount for unexpired risk 未过期风险的额外款额 j&6O 1  
additional assessable profit 补加应评税利润 0 0JH*I  
additional assessment 补加评税 .T!R&#]n  
additional commitment 额外承担 pI>yO~Ve  
additional commitment vote 额外承担拨款 ^7b[s pqE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $a / jfpV  
additional dependent parent allowance 供养父母额外免税额 3K)12x$.K  
additional provision 额外拨款 (29h{=P'  
additional stamp duty 附加印花税 qH 1k  
additional tax 补加税罚款;补加税款 a4a/]q4T  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <]: X  
adjudged bankrupt 被裁定破产 %w9/ gD  
adjudicated bankrupt 裁定破产人 Z"ce1cB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 CdB sd  
adjudication of bankruptcy 裁定破产;宣告破产 p~v rr 5  
adjudication of insolvency 裁定无力偿还债务 ^)i5.o\  
adjusted actual 经调整的实数;调整后的实数 :eHD{=  
adjusted current assets 经调整的流动资产;调整后的流动资产 A(Tqf.,G  
adjusted figure 经调整的数字;调整后的数额 4c})LAwd&  
adjusted liabilities 经调整的负债;调整后的负债 *:r6E  
adjusted loss 经调整的亏损;调整后的亏损 ?WVp,vP  
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 YJ6y]r K2,  
adjusted profit 经调整的利润;调整后的利润 *U<l$gajq  
adjusted surplus 经调整的盈余额;调整后的盈余额 Kp]\r-5UD>  
adjusted value 经调整的价值;调整后的价值 Kivr)cIG  
adjustment 调整;修订;理算〔保险〕 %#AM }MWIa  
adjustment centre 调剂中心 Ai*R%#  
adjustment lag 调整过程的时间差距;调整时差 ^4G%*-   
adjustment mechanism 调整机制 m=m T`EP  
adjustment of loss 亏损调整 GbFtX\s+5j  
adjustment process 调整过程;调整程序 jRn5)u  
adjustment range 调整幅度 ~ShoU m[  
administered exchange rate 受管制汇率 )Z/L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hq[:U?!Tt  
administration expenses 行政费用 k U75  
administration fee 手续费;行政费 MC'2;,  
administration in bankruptcy 破产管理 ejF GeR  
administration order 遗产管理令 NE~R&ym9  
administrator 管理人;遗产管理人 E \p Qh  
administrator of the estate 遗产管理人 Xl/ SDm_p  
admission of debt 债项承认书 /JcfAY  
admission of proof 接纳债权证明 ~8oti4  
advance 放贷款项;垫付款项;预支款项;预付款项 E*B6k!:  
advance account 暂支帐目;预付款帐户 y3Z\ Y[  
advance compensation 预付补偿金 OuZPgN  
advance from shareholder 股东垫款 {fd/:B 7T  
advance pending reimbursement 预支以待日后付还 Z 91{*?  
advanced economy 先进经济体系 `/e EdqT  
advancement 预付;预付财产  c6f=r  
advances warrant 垫款令 MBIlt 1P  
advancing 贷出 tfAO#htq  
adverse balance 逆差 1QA{NAnu&  
adverse exchange 逆汇 R>C^duos.  
advertisement addressed to shareholders 在报章刊登的致股东通告 V(6*wQ`&  
advice for collection 托收通知书 sxK|0i}6  
advice of drawing 提款通知书;汇票通知书 tyI !y~-z  
advice of payment 付款通知 KfPYH\ 0  
Advisory Committee [Securities and Futures Commission] `F(ghC  
谘询委员会〔证券及期货事务监察委员会〕 tz^2?wO  
Advisory Committee on Diversification 经济多元化谘询委员会 Rfx}[!<{N  
affidavit 誓章;遗产申报誓章 c>$PLO^  
affidavit of no receipt 述明无收款的誓章 n%Rl$  
affiliate 联号;联营公司;附属公司 {0(:5%  
affiliated company 附属公司;联号;联营公司 )'1rZb5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^ ,cwm:B@  
affordability 负担能力 RV=Z$  
African Development Bank [AfDB] 非洲开发银行 uY_vX\;67z  
after-acquired property 事后取得的财产 qH=<8Iu  
after-hours dealing 市后交易 Y3 V9  
after-tax profit 税后盈利;税后利润;税后溢利 7u=R5  
agency agreement 代理协议  fOUW{s  
agency expenses 代理机构的开支 #/,WgsAC  
agency fee 代理费 TXWYQ~]3w  
Agency Law 《代理法》 mVs<XnA47  
agent 代理人;承销人 }Sx+:N*  
agent of company 公司代理人 uHQf<R$:  
agent's fee 代理人费;经纪费 u3k{s  
aggregate 总计;总数;总体数字 W"meH~[Cp  
aggregate amount 总款额;总额 G~+BO'U9'G  
aggregate assets and liabilities 总体资产与负债 xwJ. cy  
aggregate at constant price 按固定价格计算的总体数字 `w(~[`F t  
aggregate demand 总需求 H6oU Ne  
aggregate gross position 总持仓量 0K<|>I  
aggregate limit 总限额 ]?<=DHn  
aggregate of salaries tax 合计薪俸税 6Trtulm  
aggregate performance 总体表现;总体业绩 !H^e$BA  
aggregate supply 总体供应 >^Z==1  
aggregate surplus 总盈余 F,.dC&B  
aggregate total 整体总额 AZ7m=Q97  
aggregate value 总值;合计价值 J1\H^gyW)  
aggregated basis 合计基准 uD0<|At/  
aggregated net chargeable income 合计应课税入息实额 _!ITCkBj  
aggregation 合并计算;合计;总和 lP;X=X>  
aggregation of incomes of husband and wife 夫妇入息合并计算 =>m x>R`S  
aggregation of property 财产的总和 /\wm/Yx?S  
agio 差价;贴水 #,5v#| u|7  
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》 {/2 _"H3:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |=rb#z&  
《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》 3;'RF#VL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *dpKo&y  
《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》 xm*6I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 05ZF>`g*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8WP|cF]  
agreement for a settlement 授产协议 6>d0i S@R  
agreement for assignment 转让协议 Hs#q 7  
agreement for sale 售卖协议;买卖协议 W1\F-:4L@  
agreement for sale and purchase 买卖协议 ~gi,ky^!  
agreement for the payment of interest 支付利息协议 (Do](C  
agreement for the repayment of money 还款协议 cYx.<b JH  
agreement of reinsurance 再保险协议 Nu[0X  
Agricultural Bank of China 中国农业银行 &a9Y4~e::  
air passenger departure tax 飞机乘客离境税 9`FPV`/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '2:HBJ  
airport tax 机场税 6V&HlJH  
alcohol duty 酒精税 c?t,,\o(}  
alienation 让与;让渡;转让 y{#9&ct&  
alimony 生活费;赡养费 \\(3gB.Gd  
All Ordinaries Index [AOI] 所有普通股指数 HxnWM\p  
all risks 全险;综合险 sMDHg  
All Sales Record for Stock Market 《股票市场成交报告》 _0Z8V[  
Allied Capital Resources Limited 新联财务有限公司 wgcKeTD9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &57s//PrX  
allocation letter 拨款信件 \(4kEB2s$  
allocation of fund 分配款项;预留款项 ;56mkP  
allocation of profit 利润分配;溢利分配 "~,3gNTzV  
allocation warrant 拨款令 %SC%#_7  
allotment 分配;配股 sIz*r Gz  
allotment notice 股份配售通知;配股通知 :YUQKy  
allotment of shares 股份分配 tg"NWp6  
allowable 可获宽免;免税的 G|+naZ  
allowable business loss 可扣除的营业亏损 !WgVk7aP`  
allowable expenses 可扣税的支出 C#oH7o+_.  
allowance 免税额;津贴;备抵;准备金 [eLU}4v{  
allowance for debts 债项的免税额 N6<G`k,  
allowance for depreciation by wear and tear 耗损折旧免税额 \sc's7  
allowance for funeral expenses 殡殓费的免税额 =2&Sw(6j  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~\o hH  
allowance for repairs and outgoings 修葺及支出方面的免税额 &<$YR~g5j$  
allowance to debtor 给债务人的津贴 e .(  
alteration of capital 资本更改 1MYA/l$  
alternate trustee 候补受托人 TO]7%aB  
amalgamation 合并 zi?G wh~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F- l!i/  
ambit of charges 征税范围;收费范围 =g^k$ Rc  
amended valuation 经修订的估值 \Pt_5.bTs[  
American Commodities Exchange 美国商品交易所 $/|2d4O:{  
American Express Bank Limited 美国运通银行 'nP;IuMP  
American Stock Exchange 美国证券交易所 PlC8&$   
amortization 摊销 9 lH00n+'  
amount due from banks 存放银行同业的款项 TYu(;~   
amount due from banks abroad 存放海外银行同业的款项 C|g]Y 7  
amount due from holding companies 控股公司欠款 Jj'dg6QY'  
amount due from local banks 存放本港银行同业的款项 jr3FDd]  
amount due to banks 银行同业的存款 Kq&JvY^  
amount due to banks abroad 海外银行同业的存款 ?5Q_G1H&  
amount due to holding companies 控股公司存款 ?L(y8b}F(  
amount due to local banks 本港银行同业的存款 YJqbA?i  
amount due to outport banks 外埠银行同业的存款 .]y"04@]  
amount for note issue 发行纸币的款额 ){FXonVP  
amount of bond 担保契据的款额 u0i;vO)MNt  
amount of consideration 代价款额 w<$0n#5  
amount of contribution 供款数额 mNdEn<W  
amount of indebtedness 负债款额 MzpDvnI9  
amount of principal of the loan 贷款本金额 *<#$B}!{  
amount of rates chargeable 应征差饷数额 R7NE= X4  
amount of share capital 股本额 qt,;Yxx#^  
amount of sums assured 承保款额 p`T,VU&.  
amount of variation 变动幅度 "Cn<x\E b  
amount of vote 拨款数额 o`%;*tx  
amount payable 应付款额 up )JU [  
amount receivable 应收款额 7&Qf))L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +I[Hxf~  
analysis 分析 dA[S@ysvG  
ancillary risk 附属风险 !Jk|ha~r  
annual account 周年帐目;周年帐目报表;年度决算;年结 Wo, "$Z6B  
annual accounting date 年结日期 y%@C-:  
annual allowance 每年免税额;年积金;年度津贴;年津 ;pVnBi  
annual balance 年度余额 -XMWN$Ah  
annual disposable income 每年可动用收入 .u^4vVz  
annual estimates 周年预算 V}po  
annual fee 年费 yd~}CF  
annual general meeting 周年大会 nv}z%.rRUj  
annual growth rate 年增率;每年增长率 +H6cZ,  
annual long-term supplement 长期个案每年补助金 $I4:g.gKpG  
annual pensionable emolument 可供计算退休金的年薪 /~}<[6ZGCY  
annual report 年报 mj|TWDcj+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <}n"gk1is  
annual return 周年报表;周年申报表;每年报税表格 \\v1 \  
Annual Return Rules 《周年报表规则》 54>gr1B  
annual review of consumer prices 每年消费物价回顾 z z2'h>  
annual roll-forward basis 逐年延展方式 &!0%"4  
annual salary 年薪 ZK$<"z6{  
annual statement 年度报表;年度决算表 bP HtP\)  
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 Rpou.RrXR7  
annuitant 年金受益人 L3|~ i&k  
annuity 年金 #:M <<gk  
annuity contract 年金合约 D?`|`Mu  
annuity on human life 人寿年金 !6pE0(V^+4  
antecedent debt 先前的债项 L`n Ma   
ante-dated cheque 倒填日期支票 bY!1t}ALh  
anticipated expenditure 预期开支 L)-1( e<x  
anticipated net profit 预期纯利 TV[@!E a  
anticipated revenue 预期收入 Lf0Wc'9{  
anti-inflation measure 反通货膨胀措施 o@@, }  
anti-inflationary stance 反通货膨胀立场 %}1v-z  
apparent deficit 表面赤字 4#Id0['  
apparent financial solvency 表面偿债能力 'FN+BvD  
apparent partner 表面合伙人 u~\l~v^mj  
application for personal assessment 个人入息课税申请书 @; 0t+  
application of fund 资金应用 ~xakz BE  
application to release as liquidator and to destruct the books of accounts and documents 1b`WzoJgH  
申请免除清盘人职务及毁灭帐簿与文件 L2`a| T=  
appointed actuary 委任精算师 :~4 M9  
appointed auditor 委任核数师;委任审计师 .xV^%e?H  
appointed trustee 委任的受托人 3.E3}Jz`  
appointer 委任人 2Wp)CI<\D  
apportioned pro rata 按比例分摊 &8M^E/#.^;  
apportionment 分配;分摊 ZJ'Tb<fP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;wKsi_``@  
apportionment formula 分摊方程式 *Fu;sR2y%:  
apportionment of estate duty 遗产税的分摊 la{Iqm{i  
appraisal 估价;评估 GPLq$^AH  
appreciable growth 可观增长 w3Z;&sFd  
appreciable impact 显着影响 P{%R*hb]  
appreciable increase 可观增长 )9s 6(Iu  
appreciation 增值;升值 U2HAIV8  
appreciation against other currencies 相对其他货币升值 (hn;C>B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q@5v> `  
appreciation tax 增值税 i2 7KuPjC  
appropriation 拨款;拨用;拨付 /@feY?glc  
appropriation account 拨款帐目 &)GlLpaT  
Appropriation Bill 拨款法案 5rlZ'>I.  
appropriation-in-aid system 补助拨款办法 s8|F e_  
approved assets 核准资产 t;L7H E@Y  
approved basket stock 认可一篮子证券 d[$YTw  
approved budget 核准预算 O#3PUuE%d  
approved charitable donation 认可慈善捐款 ]JvZ{fA%*  
approved charitable institution 认可慈善机构 *Y<1KXFU  
approved currency 核准货币;认可货币 _>4Qh#6K  
approved estimates 核准预算 }Sv\$h  
approved estimates of expenditure 核准开支预算 HsRQiai*  
approved overseas insurer 核准海外保险人 *wu|(t_ A  
approved overseas trust company 核准海外信托公司 C[s='v~}  
approved pooled investment fund 核准汇集投资基金 U8GvUysB!  
approved provident fund scheme 认可公积金计划 !7y:|k,ac  
approved provision 核准拨款 gSt'<v  
approved redeemable share 核准可赎回股份 X].Igb)2  
approved regional stock 认可地区性证券 %IH ra6  
approved retirement scheme 认可退休金计划 3U&r K)F  
approved subordinated loan 核准附属贷款 Bl*.N9*  
arbitrage 套戥;套汇;套利 E%vT(Kz  
arbitrageur 套戥者;套汇者 1qd(3A41  
arbitrary amount 临时款项 xY$@^(Q\  
arrangement 措施;安排;协定 5~\GAjf  
arrears 欠款 A`ScAzx5{  
arrears of pay 欠付薪酬 #5=!ew  
arrears of revenue 逾期未收税款;逾期未收的帐项 WN3]xw3  
articles of association 组织章程;组织细则;组织章程细则 DxJY{e9  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0p[-M`D  
ascertainment of profit 确定利润 4)+L(KyB2  
"Asia Clear" “亚洲结算系统” -cs$E2 -  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D,&o=EU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Zg/ ],/`  
Asian Development Fund [ADF] 亚洲发展基金 z%44@TP  
Asian dollar bond 亚洲美元债券 Dio9'&DtC  
Asian dollar market 亚洲美元市场 X}G3>HcP  
Asian dollar rate 亚洲美元利率 ,<O|Iis  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K~Z$NS^W&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;b;Bl:%?  
asked price 沽盘;喊价;索价;卖方报价 Zil<*(kv{  
assessable income 应评税入息 X-}]?OOs  
assessable loss 应评税亏损 @D7/u88|  
assessable profit 应评税利润 :<i<\TH'  
assessable value 应评税值 }-2U,Xg[  
assessed profit 估定利润 [s&0O<Wv  
assessed value 经评估价值 k btQ  
assessment 评税;评定;估价;评税单 )F65sV{  
assessment number 评税编号;估价编号 EJaGz\\  
assessment of additional tax 补加税评税 gib'f@i;  
assessment of performance 业绩评估;实绩评价 S/)yi  
Assessor 评税主任 = sh3&8  
asset price bubbles 资产价格泡沫 ~xU\%@I\  
asset-backed securities 具资产保证的证券 m`6=6(_p  
assets accretion 资产增值 3"p'WZ>  
assets and liabilities 资产与负债 ]=?.LMjnH  
assets betterment statement 资产递增表;资产改进表 :3.!?mOe2  
assets lending 实物放款;有抵押贷款 `i{p6-U3  
assets of the company passing on the death 死者去世时转移的公司资产 !X ={a{<,T  
assets pledged as security for liabilities 用作负债抵押的资产 S9lT4  
assets portfolio 资产投资组合 V6 uh'2  
assets price 资产价格 ~U<=SyZYo  
assets quality 资产质素 WIYWql>*  
assets realization 资产变现 B)=)@h[f  
assets refinancing arrangement 资产再集资安排 + 3c (CTz  
assets securitization 资产证券化  RR[1mM  
assets situated outside Hong Kong 在香港以外地方的资产 Tjj-8cg  
assets stripping 削减资产;拆卖资产 O 2W2&vY  
assets value 资产值 rYPj3!#  
assignee 承让人 0+6=ag%  
assignment 转让;转让书;转让契 (%SKTM  
assignment of interest 权益转让 %%qg<iO_  
assignment of letters patent and trade mark 专利证书及商标转让 Da&Brm   
assignment of property 物业转让;物业转让书 2"8qtG`Et  
assignment right 转让权 NXSjN~aG2  
assignor 转让人 (=t41-l  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |0xP'(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 OXD*ZKi8  
associate member 附属会员 BT* {&'\/  
associated body corporate 相联法人团体 %hN7K  
associated company 相联公司;联属公司 J{e`P;ND  
associated corporation 相联法团 { \ ]KYI0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lnv&fu`1P  
公认会计师公会〔英国〕 xyyEaB  
Association of Futures Exchange Brokers 香港期货经纪协会 UKzXz0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R7 ^f|/l  
association of underwriters 承保人组织 qX:Y I3:,@  
assumption of control 接管 o>e-M  
assurance 担保;保险;转易;转易书 yt1dYF0Xq  
assurance of interest 权益的转易 Q+; N(\  
at 19XX price 按一九XX年价格计算 oN&U@N/>aU  
at a discount 按赔价计算;按贴水价格计算;打折扣 L)9uBdF  
at a premium 按溢价计算;按升水价格计算 ((T6z$:hA  
at call 通知付款;按通知 bEli!N$  
at constant market price 按固定市价计算 UaXWHCm`  
at constant price 按固定价格计算 ewVks>lbz  
at cost 按成本计算 kWbD?i-  
at current market price 按当时市价计算;按现时市价计算 )W |_f  
at current price 按当时价格计算;按现时价格计算 _FP'SVa}D  
at factor cost 按要素成本计算;按生产要素成本计算 Hl=M{)q@   
at money-of-the-day price 按付款当日价格计算 p61F@=EL  
at or better 按指定或较佳价位〔买卖指令〕 @f`s%o  
at par 按面值计算;平价 iG+=whvL  
at sight 见票即付 H/$oGhvl  
at the close 按收市盘 O ~D]C  
at the opening 按开市盘 grTwo  
attestation 见证;见证条款 &FY7 D<  
at-the-money option 平价期权 )}i|)^J  
attorney 受权人;受托代表人 :aWC6"ik-W  
attornment 新拥有人承认书 $\q}A:  
attributable profit 可归属利润 v?s%qb=T  
attributable share value 可归属股份价值 !n|4w$t"V  
Auckland Stock Exchange 奥克兰证券交易所 ie}?}s  
auction 拍卖 !a^'Jbb  
auctioneer 拍卖商 /kNSB;  
audit 审计;核数 Yge}P:d9  
Audit Commission 审计署 8B7~Nq'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XU6SYC"t%~  
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〕 /5m~t.Z9M  
audit review 帐目审查 ]BaK8mPl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |SuN3B4e  
audited account 审计帐目;经审计的帐目 l09SWug  
audited annual account 经审计的周年帐目 <~n%=^knE  
audited balance sheet 经审计的资产负债表 M sQ=1  
auditor 核数师;核数主任;审计师 z, c=."<z  
auditor's certificate 核数师证明书;审计师证明书 H-t"Z}  
auditor's report 核数师报告;审计师报告 s7s@!~  
Aussie bond 澳元债券 lX/:e=  
austerity budget 紧缩预算 wG X\ub#!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Bj* M W  
Australia All Ordinaries Index 澳洲所有普通股票指数 )M_|r2dDq3  
Australian Dollar [AUD] 澳元 Huf;A1.  
Australian Options Market 澳大利亚期权市场 ^c?$$Tq  
Australian Securities Commission 澳洲证券事务监察委员会 DsH#?h<-o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CtE <9?  
Australian Stock Exchange 澳大利亚证券交易所  J7p?9  
Austrian Schilling [ATS] 奥地利先令 Vw+RRi(  
authentication 认证;鉴证 +k\cmDcb  
authority to purchase 委托购买证;委购书 }TRVCF1  
authorization 认可;核准;授权;授权书 ][B>`gC-  
authorization by direction 指示授权 s_cur-  
authorization by instruction 指令授权 KEo?Cy?%ff  
authorization by warrant 令状授权 <uvA([r=Vq  
authorization of unit trust 单位信托的认可 mOntc6&]  
authorized agent 指定代理人 Lrq e:\  
authorized capital 法定资本 8SoTABHV  
authorized clerk 出市员 Zb$P`~(%  
authorized dealer 认可交易商 `!y/$7p  
authorized financial institution 认可财务机构 *Ke\Yb  
authorized fund 认可基金 lK3{~ \J-  
authorized fund house 获授权的基金公司;认可基金公司 @6%o0p9zz  
authorized institution 认可机构 M?QX'fia  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O6 n]l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Xd5uF/w  
authorized insurer 获授权保险人;获认可承保人 M`H@ % M  
authorized investment 特准投资项目 cBQ+`DXn5c  
authorized person 获授权人 \-CL}Z}S  
authorized representative 获授权代表 .x][ _I>  
authorized share capital 法定股本 l09DH+  
automated quotation system 自动报价系统 i/RA/q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Xp0S  
自动交易系统〔香港期货交易所有限公司〕 F.-:4m(Z  
automatic adjustment mechanism 自动调整机制 ^1;Eq>u  
automatic adjustment system 自动调整系统 A$-\Er+f  
Automatic Clearing House 自动票据交换所 e`zCz`R  
automatic exchange rates accumulation system 自动化汇率累集系统 l!j,9wz7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0ni/!}YP_  
automatic teller machine [ATM] 自动柜员机 ahg]OWn#  
autopay 自动转帐 Z4369  
available assets 可用资产 2X6L'!=  
available fiscal reserve 现存财政储备 4D sHUc6  
available profit 可用利润 LN`Y`G|op  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 N1Dr'aw*  
average 平均;平均数;海损 J }|6m9k!  
average basic salary 平均基本薪金 i=jY l  
average consumer expenditure 平均消费开支;一般消费开支 @.} @K  
average cost 平均成本 m.Ki4NUm  
average cost of land production 增辟土地平均成本 lQ#='Jqfp  
average daily turnover 平均每日成交额 !7Nz_d~n  
average daily wage rate 平均每日工资率 23/;W|   
average expenditure pattern 平均开支模式 naVbcY  
average growth rate 平均增长率 v$#l]A_D  
average net fixed assets 固定资产平均净值 T9bUt|  
average of relatives 相对价格平均数 lsKQZ@LN`  
average price 平均价格 ,AwX7gx22  
average propensity to consume 平均消费倾向;一般消费倾向 x+EEMv3u:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8dwKJ3*.  
average rate 平均率 IGF25-7B  
average revenue 平均收入;平均收益 f0+vk'Z  
average stock 平均库存;平均存货 Lmw4  
average yearly rent 平均年租 _ qU-@Y$  
avoidance of double taxation 避免双重课税 <KFl4A~  
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 =b#:j:r  
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