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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: b{9q   
A share A股;甲类股份 U nGG%  
abatement of tax 减税;减扣免税额 5`0tG;  
ABN AMRO Bank N.V. 荷兰银行 ]^"*Fdn  
above-the-line expenditure 线上项目支出;经常预算支出 i9_ZK/*  
above-the-line receipt 线上项目收入;经常预算收入 :o=[Zp~B4d  
ABSA Asia Limited 南非联合亚洲有限公司 MAhcwmZNy  
absolute change 绝对数值变更 T0v;8E e  
absolute expenditure 实际开支 u3Ua>A-  
absolute guideline figure 绝对准则数字 #R@{Bu=C  
absolute interest 绝对权益 ? %F*{3IP  
absolute order of discharge 绝对破产解除令 (`xhh  
absolute profit margin 绝对利润幅度 m@)K]0g<f  
absolute value 实值;绝对值 59IxY ?  
absolutely vested interest 绝对既得权益 J'|qFS  
absorbed cost 已吸收成本;已分摊成本 5|";L&`  
absorption 吸收;分摊;合并 EG2NE,,r  
absorption rate 吸收率;摊配率;分摊率 eQNo'cz  
ACB Finance Limited 亚洲商业财务有限公司 4$@)yZ  
acceptable form of reciprocity 合理的互惠条件 g6+}'MN:5  
acceptable rate 适当利率;适当汇率 GRS[r@W[1  
acceptance agreement 承兑协议 2vT>hC?oHz  
acceptance for honour 参加承兑 J)6f"{} &  
acceptor 承兑人;接受人;受票人 V`=#j[gX)=  
acceptor for honour 参加承兑人 h]&8hl_'m  
accident insurance 意外保险 xn}sh[<:P  
Accident Insurance Association of Hong Kong 香港意外保险公会 Av]<[ F/  
accident insurance scheme 意外保险计划 k~h'`(  
accident year basis 意外年度基准 A2!7a}*1(  
accommodation 通融;贷款 \-gZ_>)  
accommodation bill 通融票据;空头票据 '*|Wi}0R  
accommodation party 汇票代发人 4l560Fb'U  
account balance 帐户余额;帐户结余 L@XhgQ  
account book 帐簿 zaf%%  
account collected in advance 预收款项 (pNA8i%=G  
account current book 往来帐簿 D^$Nn*i;U  
account of after-acquired property 事后取得的财产报告 lt[{u$  
account of defaulter 拖欠帐目 " 8>*O;xk  
account payable 应付帐款 eo4;?z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9=89)TrY  
account receivable 应收帐款 /w$<0hH#'8  
account receivable report 应收帐款报表 '/G.^Zl9  
account statement 结单;帐单;会计财务报表 wz<YflF  
account title 帐户名称;会计科目 PSNfh7g  
accountant's report 会计师报告 ]N,n7v+}  
Accountant's Report Rules 会计师报告规则 H[BY(a@c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cK"b0K/M?B  
Accounting Arrangements 《会计安排》 #/\5a;Elc  
accounting basis 会计基础 |/5j0  
accounting by Official Receiver 破产管理署署长呈交的帐目 f =B)jYI  
Accounting Circular 《会计通告》 d~u+:[\=/  
accounting class 会计类别 )=8MO-{  
accounting date 记帐日期;会计结算日期 x!"S`AM  
accounting for money 款项核算 qQv?J]l  
Accounting Officer 会计主任 =rFgOdj  
accounting period 会计报告期;会计期 3FR'N%+  
accounting policy 会计政策;会计方针 UB|f{7~&  
accounting practice 会计惯例 i!@L`h!rw  
accounting principle 会计准则 J.N%=-8  
accounting record 会计记录 8HS1^\~(6l  
accounting report 会计报告 VnAJOR7lrx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tT>~;l%'  
Accounting Society of China 中国会计学会 8&\<p7}=h  
accounting statement 会计报表 7;ZSeQ yC  
accounting system 会计制度;会计系统 +pURF&Pr  
accounting transaction 会计事项;帐务交易 3@f@4t@5V  
accounting treatment 会计处理 Yh\ } i  
accounting year 会计年度 0.Pd,L(  
accretion 增值;添加 CXwDG_e  
accrual 应计项目;应累算数目 *W~+Nho.A  
accrual basis 应计制;权责发生制 7g^=   
accrual basis accounting 应计制会计;权责发生制会计 <nOK#;O)  
accrue 应累算;应计 bsO78a~=P  
accrued benefit 应累算利益 Ii_X^)IL(  
accrued charges 应计费用 =yJJq=!  
accrued cumulative preference share dividend 应累算的累积优先股股息 >vF=}1_L  
accrued expenses 应累算费用  A M8bem~  
accrued interest payable 应付利息;应计未付利息 B[w~bW|K  
accrued interest receivable 应收利息;应计未收利息 p)NhV  
accrued right 累算权益 &W)Lzpx8c  
accruing profit 应累算的利润 96x0'IsaG  
accumulated fiscal reserve 累积财政储备 t>:2F,0K9  
accumulated profit 累积利润;滚存溢利 c4E=qgP  
accumulated reserve 累积储备 x>THyY[sq  
accumulation of surplus income 累积收益盈余 SRuNt3wW6  
acquired assets 既得资产 &_n~#Mex  
acquisition 收购;购置;取得 l$=Y(Xk  
acquisition cost 购置成本 f^\qDvPur  
acquisition expenses 购置费用 Q5b~5a  
acquisition of 100% interest 收购全部股权 /"Ws3.p  
acquisition of control 取得控制权 q^ lx03   
acquisition of fixed assets 购置固定资产 #0V$KC*>  
acquisition of shell “买壳” q|xJ)[AO  
acquisition price 收购价 Rrm k\7/  
act of God 天灾 $)t ]av  
acting partner 执事合伙人 l( /yaZ`  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1$vsw  
active partner 积极参与的合伙人 hY X H9:  
active trading 交投活跃 %9Br  
actual circulation 实际流通 E(N?.i-%$  
actual cost 实际成本 `&xo;Vnc  
actual expenditure 实际开支;实际支出 !c,=%4Pb  
actual income 实际入息;实际收入;实际收益 z'OY6  
actual market 现货市场 2YI#J.6]H  
actual price 现货价;实际价格 [9| 8p$  
actual profit 实际利润 {eo4J&as  
actual quotation 实盘;实际价位;实际报价 N'[bA  
actual year basis 按实际年度计算 -F\xZ  
actuals 实货 `&]<_Jc1  
actuarial investigation 精算调查 'S]7:/CI  
actuarial principle 精算原则 oVk*G  
actuarial report 精算师报告 '_!j9A]g  
Actuarial Society of Hong Kong 香港精算学会 Q[+&n*  
actuarial valuation 精算师估值 tCH4-~,#  
actuary 精算师 OW!cydA-  
ad referendum agreement 暂定协议;有待覆核的协定 SUwSZ@l^|  
ad valorem duty 从价税;按值征税 Wm!lWQu7  
ad valorem duty system 从价税制 RQiGKz5  
ad valorem fee 从价费 ,w&8 &wj  
ad valorem tariff 从价关税 H=b54.J8&  
additional allowance 额外免税额 e }>8rnR{  
additional amount for unexpired risk 未过期风险的额外款额 m!{Xuy  
additional assessable profit 补加应评税利润 M5DQ{d<r  
additional assessment 补加评税  mkH {%7n  
additional commitment 额外承担 l,5<g-r V  
additional commitment vote 额外承担拨款 l+g\xUP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A<-Prvryt  
additional dependent parent allowance 供养父母额外免税额 +iKs)s_~  
additional provision 额外拨款 r#ES|  
additional stamp duty 附加印花税 V8AF;1c?-'  
additional tax 补加税罚款;补加税款 CZaUrr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 I{#&!h>]U  
adjudged bankrupt 被裁定破产 y\ Su!?4!  
adjudicated bankrupt 裁定破产人 pt[H5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 MR:GH.uM:  
adjudication of bankruptcy 裁定破产;宣告破产 T 1'8<pJ^  
adjudication of insolvency 裁定无力偿还债务 *9V;;bY#  
adjusted actual 经调整的实数;调整后的实数 ~gU.z6us  
adjusted current assets 经调整的流动资产;调整后的流动资产 DL0jA/f  
adjusted figure 经调整的数字;调整后的数额 )9LlM2+y  
adjusted liabilities 经调整的负债;调整后的负债 c|?0iN  
adjusted loss 经调整的亏损;调整后的亏损 F|.,lb |L  
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 GiI|6z!  
adjusted profit 经调整的利润;调整后的利润 IoUQ~JviA  
adjusted surplus 经调整的盈余额;调整后的盈余额 6b& <5,=d:  
adjusted value 经调整的价值;调整后的价值 wXdtY  
adjustment 调整;修订;理算〔保险〕 " o.V`Bj  
adjustment centre 调剂中心 {@j0?s  
adjustment lag 调整过程的时间差距;调整时差 &+F|v(|r  
adjustment mechanism 调整机制 . !gkJ  
adjustment of loss 亏损调整 LS1r}cl  
adjustment process 调整过程;调整程序 F~j U;L  
adjustment range 调整幅度 /O@'XWW  
administered exchange rate 受管制汇率 !J<}=G5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i$MYR @  
administration expenses 行政费用 \GA6;6%Oo  
administration fee 手续费;行政费 s%Ez/or(T  
administration in bankruptcy 破产管理 I{>U7i 5  
administration order 遗产管理令 N$#518  
administrator 管理人;遗产管理人 [X>\!mt  
administrator of the estate 遗产管理人 $@]tTz;b  
admission of debt 债项承认书 pbg[\UJyd  
admission of proof 接纳债权证明 :9`'R0=i^  
advance 放贷款项;垫付款项;预支款项;预付款项 llG^+*Y8t  
advance account 暂支帐目;预付款帐户 %N}O Mc.W  
advance compensation 预付补偿金 yVds2J'w-  
advance from shareholder 股东垫款 |M&i#g<A;  
advance pending reimbursement 预支以待日后付还 g-B~" tp  
advanced economy 先进经济体系 `>M;f%s  
advancement 预付;预付财产 c6zghP3dR  
advances warrant 垫款令 v.Fq.  
advancing 贷出 b'i-/l$  
adverse balance 逆差 B<)c{kj  
adverse exchange 逆汇 oy+``W~  
advertisement addressed to shareholders 在报章刊登的致股东通告 "$)Nd+ny  
advice for collection 托收通知书 y k=o  
advice of drawing 提款通知书;汇票通知书 [AAG:`  
advice of payment 付款通知 :5kgJu  
Advisory Committee [Securities and Futures Commission] &E98&[`7  
谘询委员会〔证券及期货事务监察委员会〕 L0ZgxG3:g  
Advisory Committee on Diversification 经济多元化谘询委员会 QP+zGXd}(  
affidavit 誓章;遗产申报誓章 9G)Sjn`AQ  
affidavit of no receipt 述明无收款的誓章 QiDf,$t|,  
affiliate 联号;联营公司;附属公司 &=bWXNU.  
affiliated company 附属公司;联号;联营公司 j#KL"B_ A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?,Z[)5 ZN  
affordability 负担能力 t{)Z$ )'  
African Development Bank [AfDB] 非洲开发银行 c;\}R#  
after-acquired property 事后取得的财产 ,P G d  
after-hours dealing 市后交易 kz4d"bTb  
after-tax profit 税后盈利;税后利润;税后溢利 Be?b| G!M  
agency agreement 代理协议 {P'TtlEp  
agency expenses 代理机构的开支 tnx)_f  
agency fee 代理费 'k|?M  
Agency Law 《代理法》 3&*_5<t\X  
agent 代理人;承销人 "YIrqk  
agent of company 公司代理人 \;"$Z 9W  
agent's fee 代理人费;经纪费 B(}u:[ b^S  
aggregate 总计;总数;总体数字 i1ph{;C  
aggregate amount 总款额;总额 KIt:ytFx  
aggregate assets and liabilities 总体资产与负债 dQhh,}  
aggregate at constant price 按固定价格计算的总体数字 UsT+o  
aggregate demand 总需求 ?sF<L/P0 F  
aggregate gross position 总持仓量 !@ERAPuk  
aggregate limit 总限额 $i# 1<Qj  
aggregate of salaries tax 合计薪俸税 | CNsa  
aggregate performance 总体表现;总体业绩 k+*DPo@)  
aggregate supply 总体供应 8)(<U/  
aggregate surplus 总盈余 Xy_ <Yqx}  
aggregate total 整体总额 r >%reS  
aggregate value 总值;合计价值 rL+K Sb  
aggregated basis 合计基准 "BN-Jvb7q  
aggregated net chargeable income 合计应课税入息实额 S<RJ46  
aggregation 合并计算;合计;总和 c;M7[y&  
aggregation of incomes of husband and wife 夫妇入息合并计算 {+Rf?'JZH  
aggregation of property 财产的总和 vj?v7  
agio 差价;贴水 ^1d"Rqtv  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 QBi&Q%piy  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5k&tRg  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 +APf[ZpU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I]S8:w![  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [3Qu @;"&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mDn*v( f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R-v99e iN  
agreement for a settlement 授产协议 l}|KkW\y  
agreement for assignment 转让协议 JryCL]  
agreement for sale 售卖协议;买卖协议 eURy]  
agreement for sale and purchase 买卖协议 Ift @/A  
agreement for the payment of interest 支付利息协议 YXD6GJWo  
agreement for the repayment of money 还款协议 \Qa6mt2h  
agreement of reinsurance 再保险协议 CuE>=y- "I  
Agricultural Bank of China 中国农业银行 _)4YxmK%  
air passenger departure tax 飞机乘客离境税 J N5<=x5r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7nh,j <~;2  
airport tax 机场税 ] i;xeo,  
alcohol duty 酒精税 .(!> *ka|  
alienation 让与;让渡;转让  ;d"F'd  
alimony 生活费;赡养费 q%HT)^F9oO  
All Ordinaries Index [AOI] 所有普通股指数 7C7eX J9q  
all risks 全险;综合险 {~=Edf  
All Sales Record for Stock Market 《股票市场成交报告》 u&Ze$z  
Allied Capital Resources Limited 新联财务有限公司 !ueyVE$1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cO$ PK  
allocation letter 拨款信件 kYxb@Zn=|  
allocation of fund 分配款项;预留款项 M[wd.\ %  
allocation of profit 利润分配;溢利分配 Q}G'=Q]Juz  
allocation warrant 拨款令 e}qG_*  
allotment 分配;配股 [UJC/GtjS  
allotment notice 股份配售通知;配股通知 .r~!d|  
allotment of shares 股份分配 .]_Ye.}  
allowable 可获宽免;免税的 U1&pcwP  
allowable business loss 可扣除的营业亏损 J \iyc,M<M  
allowable expenses 可扣税的支出 mp2J|!Lx  
allowance 免税额;津贴;备抵;准备金 eT??F  
allowance for debts 债项的免税额 vB0O3]  
allowance for depreciation by wear and tear 耗损折旧免税额 'qRK6}"T  
allowance for funeral expenses 殡殓费的免税额 E\U6n""]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 RfP>V/jy5  
allowance for repairs and outgoings 修葺及支出方面的免税额 Vc!` BiH  
allowance to debtor 给债务人的津贴 OLAw Rha  
alteration of capital 资本更改 2t h\%  
alternate trustee 候补受托人 rDNz<{evj  
amalgamation 合并 A?{ X5` y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zo*YPDEm"  
ambit of charges 征税范围;收费范围 %vPs38Fks  
amended valuation 经修订的估值 y#\jc4F_a  
American Commodities Exchange 美国商品交易所 $Iuf(J-5[  
American Express Bank Limited 美国运通银行 F<8Rr#Z  
American Stock Exchange 美国证券交易所 Ax[!7~s  
amortization 摊销 1i;-mYGaMn  
amount due from banks 存放银行同业的款项 % j],6wW5J  
amount due from banks abroad 存放海外银行同业的款项 ,Y~{RgG  
amount due from holding companies 控股公司欠款 np|3 os  
amount due from local banks 存放本港银行同业的款项 `I$'Lp#5  
amount due to banks 银行同业的存款 =3rPE"@,[  
amount due to banks abroad 海外银行同业的存款 oiP8~  
amount due to holding companies 控股公司存款 VV/6~jy0  
amount due to local banks 本港银行同业的存款 lSw9e<jYO  
amount due to outport banks 外埠银行同业的存款 Rpit>  
amount for note issue 发行纸币的款额 _is<.&f6  
amount of bond 担保契据的款额 & [)1LRt_  
amount of consideration 代价款额 M{Ss?G4H  
amount of contribution 供款数额 J8|F8dcz  
amount of indebtedness 负债款额 >*ey 7g  
amount of principal of the loan 贷款本金额 F,0 @z/8a  
amount of rates chargeable 应征差饷数额 >sAZT:&gv  
amount of share capital 股本额 sjOyg!e  
amount of sums assured 承保款额 tB"amv  
amount of variation 变动幅度 ZKKz?reM'  
amount of vote 拨款数额 C`F*00M{  
amount payable 应付款额 fuM+{1}/E  
amount receivable 应收款额 l"%|VWZ{iq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -^=sxi,V  
analysis 分析 b&.j>=  
ancillary risk 附属风险 4am`X1YV#  
annual account 周年帐目;周年帐目报表;年度决算;年结 ]^,<Ez  
annual accounting date 年结日期 d4c-(ZRl  
annual allowance 每年免税额;年积金;年度津贴;年津 Lq@pJ)a  
annual balance 年度余额 wT?.Mte  
annual disposable income 每年可动用收入 G)28#aH  
annual estimates 周年预算 rK%<2i  
annual fee 年费 ajIgL<x  
annual general meeting 周年大会 5Z{h!}Y  
annual growth rate 年增率;每年增长率 y(&JE^GfX  
annual long-term supplement 长期个案每年补助金 2.)@u~^Q  
annual pensionable emolument 可供计算退休金的年薪 T:+%3+;a  
annual report 年报 k|W=kt$P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'LZF^m _<<  
annual return 周年报表;周年申报表;每年报税表格 b#h?O}  
Annual Return Rules 《周年报表规则》 @vWC "W  
annual review of consumer prices 每年消费物价回顾 Ui6f>0?  
annual roll-forward basis 逐年延展方式 'Z LGt#  
annual salary 年薪 uG1 1~uAt  
annual statement 年度报表;年度决算表 J%']t$ AR  
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 5p6Kq=jhb  
annuitant 年金受益人 [KXxn>n  
annuity 年金 UkrqHHpy  
annuity contract 年金合约 W69 -,w/  
annuity on human life 人寿年金 "oZ]/(  
antecedent debt 先前的债项 %FnaS u  
ante-dated cheque 倒填日期支票 55xv+|k  
anticipated expenditure 预期开支 4`@]jm  
anticipated net profit 预期纯利 82F q}N <  
anticipated revenue 预期收入 `{fqnNJE  
anti-inflation measure 反通货膨胀措施 u9>zC QRO  
anti-inflationary stance 反通货膨胀立场 Ojj:YLlY>  
apparent deficit 表面赤字 4HlOv % 8  
apparent financial solvency 表面偿债能力 =G9%Hz5~:  
apparent partner 表面合伙人 hQ&S*f&='  
application for personal assessment 个人入息课税申请书 M0`nr}g  
application of fund 资金应用 & f7{3BK  
application to release as liquidator and to destruct the books of accounts and documents [.DSY[!8U  
申请免除清盘人职务及毁灭帐簿与文件  (A 2x  
appointed actuary 委任精算师 @xR7>-$0p  
appointed auditor 委任核数师;委任审计师 )e.Y"5My  
appointed trustee 委任的受托人 6zK8-V?9F  
appointer 委任人 *OU>s;"$  
apportioned pro rata 按比例分摊 zAEq)9Y"l'  
apportionment 分配;分摊 SdhdXVZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9"_JiX~3  
apportionment formula 分摊方程式 Ws?BAfP  
apportionment of estate duty 遗产税的分摊 i:`ur  
appraisal 估价;评估 ? lC. Pq  
appreciable growth 可观增长 XQ.czj  
appreciable impact 显着影响 $Gb] K{e  
appreciable increase 可观增长 _+0l+a*D  
appreciation 增值;升值 |+Z, 7~!  
appreciation against other currencies 相对其他货币升值 l c)*HYqU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6U;pYWht  
appreciation tax 增值税 X1U7$/t  
appropriation 拨款;拨用;拨付 &fA`Od6l"  
appropriation account 拨款帐目 Lv@JfN"O  
Appropriation Bill 拨款法案 F/9]{H  
appropriation-in-aid system 补助拨款办法 >E^?<}E~.  
approved assets 核准资产 <apsG7(7  
approved basket stock 认可一篮子证券 8 [i#x|`g  
approved budget 核准预算 h: :'s&|  
approved charitable donation 认可慈善捐款 "pq#A*  
approved charitable institution 认可慈善机构 |D)NP N&  
approved currency 核准货币;认可货币 9 v)p0  
approved estimates 核准预算 ul~>eZ  
approved estimates of expenditure 核准开支预算 {= Dtajz  
approved overseas insurer 核准海外保险人 rP.qCl+J  
approved overseas trust company 核准海外信托公司 (gBP`*2  
approved pooled investment fund 核准汇集投资基金 SeAokz>  
approved provident fund scheme 认可公积金计划 uEQH6~\{Nl  
approved provision 核准拨款 I@P[}XS  
approved redeemable share 核准可赎回股份 ]xQPSs_  
approved regional stock 认可地区性证券 ,Iq+v  
approved retirement scheme 认可退休金计划 jLC,<V*  
approved subordinated loan 核准附属贷款 P<GY"W+r R  
arbitrage 套戥;套汇;套利 TF 6_4t6  
arbitrageur 套戥者;套汇者 %Qc#v$;+J  
arbitrary amount 临时款项 KquHc-fzqr  
arrangement 措施;安排;协定 ^7v}wpwX\  
arrears 欠款 "m +Eu|{  
arrears of pay 欠付薪酬 /b,+YyWi%  
arrears of revenue 逾期未收税款;逾期未收的帐项 XNwY\y  
articles of association 组织章程;组织细则;组织章程细则 vC~];!^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8r /]Q  
ascertainment of profit 确定利润 xdp!'1n."g  
"Asia Clear" “亚洲结算系统” |RwpIe8~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p,}-8#K[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^_3idLE  
Asian Development Fund [ADF] 亚洲发展基金 x!bFbi#!"  
Asian dollar bond 亚洲美元债券 ?KpHvf'  
Asian dollar market 亚洲美元市场 !o~% F5|t  
Asian dollar rate 亚洲美元利率 %Rv&VFg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BDZB;DPb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x P{L%.  
asked price 沽盘;喊价;索价;卖方报价 b_-ESs]g  
assessable income 应评税入息 $K^"a  
assessable loss 应评税亏损 Z@&_ T3M  
assessable profit 应评税利润 rz+G]J  
assessable value 应评税值 N kp>yVj  
assessed profit 估定利润 @PuJre4!;L  
assessed value 经评估价值 gT-'#K2qT  
assessment 评税;评定;估价;评税单 bs U$mtW  
assessment number 评税编号;估价编号 1C+Y|p?KA  
assessment of additional tax 补加税评税 |J2_2a/"  
assessment of performance 业绩评估;实绩评价 a*hOT_;#  
Assessor 评税主任 h8 >7si  
asset price bubbles 资产价格泡沫 u7G@VZ Ux5  
asset-backed securities 具资产保证的证券  'vj45b  
assets accretion 资产增值 L?&+*|VxI  
assets and liabilities 资产与负债 %KNnss}  
assets betterment statement 资产递增表;资产改进表 kH d_q.  
assets lending 实物放款;有抵押贷款 O_0|Q@  
assets of the company passing on the death 死者去世时转移的公司资产 :bwdEni1P  
assets pledged as security for liabilities 用作负债抵押的资产 {g\Yy(r  
assets portfolio 资产投资组合 sLK J<=0i  
assets price 资产价格 1B= vrGq  
assets quality 资产质素 Da1BxbDeI  
assets realization 资产变现 =[(1u|H 9  
assets refinancing arrangement 资产再集资安排 X;flA*6V  
assets securitization 资产证券化 .g DWv  
assets situated outside Hong Kong 在香港以外地方的资产 4][m!dsU  
assets stripping 削减资产;拆卖资产 t5N@ z  
assets value 资产值 @i&LKr8  
assignee 承让人 B1c`(mHl  
assignment 转让;转让书;转让契 62rTGbDbx  
assignment of interest 权益转让 0!veLXeK!  
assignment of letters patent and trade mark 专利证书及商标转让 aUSxy8%  
assignment of property 物业转让;物业转让书 !uLAW_~  
assignment right 转让权 @Ek''a$  
assignor 转让人 m9ts&b+TE  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Xhtc0\0"(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *c7kB}/  
associate member 附属会员 %]nY v#K  
associated body corporate 相联法人团体 D|Wekhm  
associated company 相联公司;联属公司 ]B=B@UO@.  
associated corporation 相联法团 <(`dU&&%"}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )5gcLD/zI  
公认会计师公会〔英国〕 |\@e  
Association of Futures Exchange Brokers 香港期货经纪协会 ?{%P9I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5+rYk|*D+k  
association of underwriters 承保人组织 5tHv'@  
assumption of control 接管 OP]=MZP|  
assurance 担保;保险;转易;转易书 fJLlz$H  
assurance of interest 权益的转易 -(~Tu>KaH  
at 19XX price 按一九XX年价格计算 &>0=v  
at a discount 按赔价计算;按贴水价格计算;打折扣 5^cPG" 4@  
at a premium 按溢价计算;按升水价格计算 'x<gC"0A  
at call 通知付款;按通知 X'.}#R1  
at constant market price 按固定市价计算 p.TR1BHw  
at constant price 按固定价格计算 \$ ^z.  
at cost 按成本计算 \lCr~D5  
at current market price 按当时市价计算;按现时市价计算 &}32X-~y  
at current price 按当时价格计算;按现时价格计算 vmJ1-<G4*  
at factor cost 按要素成本计算;按生产要素成本计算 >4}+\ Q`S  
at money-of-the-day price 按付款当日价格计算 G%S=K2 v  
at or better 按指定或较佳价位〔买卖指令〕 )`F? {Sg  
at par 按面值计算;平价 #Bj{ 4OeV  
at sight 见票即付 LdR}v%EH  
at the close 按收市盘 *ntq;]  
at the opening 按开市盘 [%;LZZgl  
attestation 见证;见证条款 ?VEJk,/k  
at-the-money option 平价期权 iI+kZI-  
attorney 受权人;受托代表人 qd~)Ya1  
attornment 新拥有人承认书 \.myLkm  
attributable profit 可归属利润 b')CGqbbmT  
attributable share value 可归属股份价值 H)t YxW  
Auckland Stock Exchange 奥克兰证券交易所 xB]~%nC[O  
auction 拍卖 0z&3jWWY@  
auctioneer 拍卖商 pD##lkJr  
audit 审计;核数 ;[0<QmeI!  
Audit Commission 审计署 #tN)OZA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (S0MqX*  
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〕 'Fo*h6=  
audit review 帐目审查 #<0%_Ca  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c.m ' %4  
audited account 审计帐目;经审计的帐目 +N"A5U  
audited annual account 经审计的周年帐目 5Ft bZ1L  
audited balance sheet 经审计的资产负债表 zCL/^^#  
auditor 核数师;核数主任;审计师 [%YA42_`LD  
auditor's certificate 核数师证明书;审计师证明书 y`:}~nUdT  
auditor's report 核数师报告;审计师报告 T9KzVxHp5  
Aussie bond 澳元债券 '[I_Iu#,  
austerity budget 紧缩预算 8HX(1nNj}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )+wBS3BC  
Australia All Ordinaries Index 澳洲所有普通股票指数 [|d:QFx  
Australian Dollar [AUD] 澳元 wblEx/FqE^  
Australian Options Market 澳大利亚期权市场 "@W0Lk[  
Australian Securities Commission 澳洲证券事务监察委员会 gsI"G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  }XaO~]  
Australian Stock Exchange 澳大利亚证券交易所 1d7oR`qr  
Austrian Schilling [ATS] 奥地利先令 PP/M-Jql)  
authentication 认证;鉴证 AnU,2[(  
authority to purchase 委托购买证;委购书 gQ.yNe  
authorization 认可;核准;授权;授权书 CY)/1 # J  
authorization by direction 指示授权 If\u^c  
authorization by instruction 指令授权 _zI9 5  
authorization by warrant 令状授权 QOlm#S  
authorization of unit trust 单位信托的认可 " ^ydoRZ  
authorized agent 指定代理人 H!4!1J.=xw  
authorized capital 法定资本 5xwztcR-  
authorized clerk 出市员 *GbC`X)  
authorized dealer 认可交易商 # ,u7lAz  
authorized financial institution 认可财务机构 Y"D'|i  
authorized fund 认可基金 +8."z"i3lE  
authorized fund house 获授权的基金公司;认可基金公司 '{\VO U  
authorized institution 认可机构 Hhr/o~?;}#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j;<Yje&Wz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -2o4v#d  
authorized insurer 获授权保险人;获认可承保人 VxLq,$B76  
authorized investment 特准投资项目 (WR&Vt4Rh  
authorized person 获授权人 w3PE.A"Q  
authorized representative 获授权代表 v#a`*^ ^  
authorized share capital 法定股本 M<r' j $g  
automated quotation system 自动报价系统 Zn1+} Z@I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kwMuL>5  
自动交易系统〔香港期货交易所有限公司〕 ,E3"Ai sI  
automatic adjustment mechanism 自动调整机制 {r`l  
automatic adjustment system 自动调整系统 zwN;CD1  
Automatic Clearing House 自动票据交换所 -dsB@nPiUw  
automatic exchange rates accumulation system 自动化汇率累集系统 VmF?8Vi4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6b9Ddb*  
automatic teller machine [ATM] 自动柜员机 xYc)iH6&  
autopay 自动转帐 -6;0 x  
available assets 可用资产 Z}T<^  F  
available fiscal reserve 现存财政储备 L^KGY<hp4  
available profit 可用利润 P_j ?V"i<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [^A.$,  
average 平均;平均数;海损 Jn +[:s.  
average basic salary 平均基本薪金 ^ox^gw)  
average consumer expenditure 平均消费开支;一般消费开支 q5 I2dNE  
average cost 平均成本 x|_%R v  
average cost of land production 增辟土地平均成本 Zd1+ZH  
average daily turnover 平均每日成交额 /[VafR!  
average daily wage rate 平均每日工资率 (BVLlOo?J  
average expenditure pattern 平均开支模式 P.gk'\<k  
average growth rate 平均增长率 'C1=(PE%`  
average net fixed assets 固定资产平均净值 ~&CaC  
average of relatives 相对价格平均数 3Ku!;uo!u  
average price 平均价格 ] ^to r  
average propensity to consume 平均消费倾向;一般消费倾向 G`ZpFg0Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ve.iyr  
average rate 平均率 8U/q3@EC  
average revenue 平均收入;平均收益 k.rP}76  
average stock 平均库存;平均存货 s!~M,zsQN  
average yearly rent 平均年租 l\- 1W2  
avoidance of double taxation 避免双重课税 >>rW-&  
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 Ox8dnPcx  
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