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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: $R A4U<  
A share A股;甲类股份 Np.no$_  
abatement of tax 减税;减扣免税额 z $9@j2  
ABN AMRO Bank N.V. 荷兰银行 t[]['Iosd  
above-the-line expenditure 线上项目支出;经常预算支出 "%{,T  
above-the-line receipt 线上项目收入;经常预算收入 Tg"' pO  
ABSA Asia Limited 南非联合亚洲有限公司 ]LEoOdDN"C  
absolute change 绝对数值变更 6uu^A9x  
absolute expenditure 实际开支 7))y}N:p  
absolute guideline figure 绝对准则数字 Q=d.y&4%  
absolute interest 绝对权益  EX[B/YH  
absolute order of discharge 绝对破产解除令 4=u+ozCG  
absolute profit margin 绝对利润幅度 '8s>rH5[V  
absolute value 实值;绝对值 +mJ :PAy4  
absolutely vested interest 绝对既得权益 69t7=r  
absorbed cost 已吸收成本;已分摊成本 !OPSSP]-  
absorption 吸收;分摊;合并 ,9=gVW{  
absorption rate 吸收率;摊配率;分摊率 J+{Ou rWt  
ACB Finance Limited 亚洲商业财务有限公司 i/NDWVFD  
acceptable form of reciprocity 合理的互惠条件 GxYW4b  
acceptable rate 适当利率;适当汇率 ~'NX~<m  
acceptance agreement 承兑协议 f'1(y\_fb  
acceptance for honour 参加承兑 c*N50%=4  
acceptor 承兑人;接受人;受票人 Iq)(UfaSve  
acceptor for honour 参加承兑人 @)o0GHNP  
accident insurance 意外保险 rpUy$qrRc  
Accident Insurance Association of Hong Kong 香港意外保险公会 mbF(tSy  
accident insurance scheme 意外保险计划 rei 8LW  
accident year basis 意外年度基准 dX_!0E[c  
accommodation 通融;贷款 Wt>J`  
accommodation bill 通融票据;空头票据 x|.v{tQa  
accommodation party 汇票代发人 mfZ)^X  
account balance 帐户余额;帐户结余 ]kRI}Om2  
account book 帐簿 j*tk(o}qG  
account collected in advance 预收款项 bsB},pc  
account current book 往来帐簿 Dq?E\  
account of after-acquired property 事后取得的财产报告 fZ[kh{|  
account of defaulter 拖欠帐目 y&1%1 #8F  
account payable 应付帐款 uCw>}3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 RG&I\DTyt  
account receivable 应收帐款 }-d)ms!  
account receivable report 应收帐款报表 EbCIIMbe"  
account statement 结单;帐单;会计财务报表 K'x4l,rq  
account title 帐户名称;会计科目 fi=0{  
accountant's report 会计师报告 dw~[9oh  
Accountant's Report Rules 会计师报告规则 ):3MYSqX  
accounting and auditing procedure 会计与审计程序;会计与核数程序 e,EK,,iY5  
Accounting Arrangements 《会计安排》 |)9thIQF  
accounting basis 会计基础 !6M Bxg>  
accounting by Official Receiver 破产管理署署长呈交的帐目 OFL|RLiD  
Accounting Circular 《会计通告》 -^yXLa;D  
accounting class 会计类别 $50\" mo~z  
accounting date 记帐日期;会计结算日期 cC' ~  
accounting for money 款项核算 /dLA`=rZx  
Accounting Officer 会计主任 x5oOF7#5  
accounting period 会计报告期;会计期 E(_ KN[}S  
accounting policy 会计政策;会计方针 ,"B?_d6  
accounting practice 会计惯例 fO6[!M(  
accounting principle 会计准则 xPt*CB  
accounting record 会计记录 7skljw(  
accounting report 会计报告 ZT6V/MD7T.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _l<mu?"  
Accounting Society of China 中国会计学会 cg,Ua!c  
accounting statement 会计报表 @@Q6TB  
accounting system 会计制度;会计系统 (z/jMMms  
accounting transaction 会计事项;帐务交易 j?xk&  
accounting treatment 会计处理 Zb."*zL  
accounting year 会计年度 U 2bzUxK  
accretion 增值;添加 .l \r9I(  
accrual 应计项目;应累算数目 _lXt8}:+  
accrual basis 应计制;权责发生制 {=3B)+N  
accrual basis accounting 应计制会计;权责发生制会计 dXl]Pe|v  
accrue 应累算;应计 |k6Ox*  
accrued benefit 应累算利益 |=O1Hn  
accrued charges 应计费用 R"Kz!NTB  
accrued cumulative preference share dividend 应累算的累积优先股股息 L x.jrF|&  
accrued expenses 应累算费用 '99@=3AB:`  
accrued interest payable 应付利息;应计未付利息 GzdRG^vN  
accrued interest receivable 应收利息;应计未收利息 L?8^aG  
accrued right 累算权益 j9:/RJS  
accruing profit 应累算的利润 qbb6,DL7J  
accumulated fiscal reserve 累积财政储备 *<IR9.~{6%  
accumulated profit 累积利润;滚存溢利 Tr%FUi  
accumulated reserve 累积储备 I+|uU g5  
accumulation of surplus income 累积收益盈余 gXt O*Rfqk  
acquired assets 既得资产 h$pk<<  
acquisition 收购;购置;取得 ys%zlbj[  
acquisition cost 购置成本 09d9S`cS\  
acquisition expenses 购置费用 <#y*h8IZ@t  
acquisition of 100% interest 收购全部股权 wX0l?xdI  
acquisition of control 取得控制权 ox[ .)v  
acquisition of fixed assets 购置固定资产 (0OM "`j  
acquisition of shell “买壳” r2nBWA3  
acquisition price 收购价 7(Cx!Yb  
act of God 天灾 GF'f[F6oI  
acting partner 执事合伙人 ? Vp%=E  
active market 买卖活跃的市场;交投畅旺的市场;旺市 T`\]!>eb  
active partner 积极参与的合伙人 L+.H z&*@  
active trading 交投活跃 M\9F:.t=  
actual circulation 实际流通 I^G^J M!  
actual cost 实际成本 h=6xZuA\  
actual expenditure 实际开支;实际支出 F+uk AT  
actual income 实际入息;实际收入;实际收益 &tj0M.-  
actual market 现货市场 8}BS2C%P  
actual price 现货价;实际价格 2bLI%gg3  
actual profit 实际利润 2 z7}+lH  
actual quotation 实盘;实际价位;实际报价 +AoP{ x$Ia  
actual year basis 按实际年度计算 ,[X_]e;  
actuals 实货 99u/fkL  
actuarial investigation 精算调查 _R^y\1Qu  
actuarial principle 精算原则 ARF\fF|<2  
actuarial report 精算师报告 1k[GuG%/K  
Actuarial Society of Hong Kong 香港精算学会 zTY;8r+  
actuarial valuation 精算师估值 mj2Pk,,SA  
actuary 精算师 Nqc p1J"  
ad referendum agreement 暂定协议;有待覆核的协定 8KMv Ac  
ad valorem duty 从价税;按值征税 ETfF5i}  
ad valorem duty system 从价税制 CxDcY  
ad valorem fee 从价费 a9l8{ 3  
ad valorem tariff 从价关税 jj,r <T  
additional allowance 额外免税额 l5k?De_(x  
additional amount for unexpired risk 未过期风险的额外款额 {<K=*r rZ  
additional assessable profit 补加应评税利润 9x?'}  
additional assessment 补加评税 8sg|MWSU  
additional commitment 额外承担 =7 w>wW-  
additional commitment vote 额外承担拨款 Fp%Ln(/m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V_"f|[1  
additional dependent parent allowance 供养父母额外免税额 !D:Jbt@R<n  
additional provision 额外拨款 S!h Xf|*0[  
additional stamp duty 附加印花税 %dW%o{  
additional tax 补加税罚款;补加税款 |4mVT&63(  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 "3}<8 c  
adjudged bankrupt 被裁定破产 TH4\HY9qa?  
adjudicated bankrupt 裁定破产人 (0L=AxH  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 68e[:wf  
adjudication of bankruptcy 裁定破产;宣告破产 [T^?Q%h  
adjudication of insolvency 裁定无力偿还债务 F*` t"7Lm  
adjusted actual 经调整的实数;调整后的实数 &| !B!eOY  
adjusted current assets 经调整的流动资产;调整后的流动资产 iZxt/}1X0  
adjusted figure 经调整的数字;调整后的数额 1nI^-aQ3  
adjusted liabilities 经调整的负债;调整后的负债 3^wC<ZXcD  
adjusted loss 经调整的亏损;调整后的亏损 M0w/wt|  
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 {C")#m-0  
adjusted profit 经调整的利润;调整后的利润 r N5tI.iC  
adjusted surplus 经调整的盈余额;调整后的盈余额 E\M-k\cSj  
adjusted value 经调整的价值;调整后的价值 $1Z6\G O  
adjustment 调整;修订;理算〔保险〕 ;:]\KJm}?  
adjustment centre 调剂中心 ?S tsH  
adjustment lag 调整过程的时间差距;调整时差 H}ZQ?uK;  
adjustment mechanism 调整机制 }k7'"`#?"  
adjustment of loss 亏损调整 ->gZ)?Fqy  
adjustment process 调整过程;调整程序 vzXag*0  
adjustment range 调整幅度 YGk9b+`  
administered exchange rate 受管制汇率 %8r/oS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ri)uq\E/#  
administration expenses 行政费用 9Ah[rK*}  
administration fee 手续费;行政费 P@0Y./Ds  
administration in bankruptcy 破产管理 |"]PCb)!  
administration order 遗产管理令 x({C(Q'O  
administrator 管理人;遗产管理人  tR)H~l7q  
administrator of the estate 遗产管理人 80;n|nNB  
admission of debt 债项承认书 FTf<c0  
admission of proof 接纳债权证明 2@khSWV  
advance 放贷款项;垫付款项;预支款项;预付款项 4kl Ao$  
advance account 暂支帐目;预付款帐户 i9A~<  
advance compensation 预付补偿金 [4Q"#[V&9  
advance from shareholder 股东垫款 2k5/SV X  
advance pending reimbursement 预支以待日后付还 $yu?.b 9H#  
advanced economy 先进经济体系 ub K7B |p  
advancement 预付;预付财产 Eu,`7iQ?(  
advances warrant 垫款令 pqR\>d 0  
advancing 贷出 3BQ!qO17^d  
adverse balance 逆差 nxo+?:**  
adverse exchange 逆汇 ?LP9iY${  
advertisement addressed to shareholders 在报章刊登的致股东通告 gfgn68k  
advice for collection 托收通知书 cWLqU  
advice of drawing 提款通知书;汇票通知书 A''pS  
advice of payment 付款通知 MX|H}+\  
Advisory Committee [Securities and Futures Commission] 9Q.#\  
谘询委员会〔证券及期货事务监察委员会〕 T!|=El>  
Advisory Committee on Diversification 经济多元化谘询委员会 KbW9s,:p  
affidavit 誓章;遗产申报誓章 xDLG=A%]z  
affidavit of no receipt 述明无收款的誓章 /+|#^:@  
affiliate 联号;联营公司;附属公司 =L]Q2V}  
affiliated company 附属公司;联号;联营公司 UE"GJt`I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ](jFwxU  
affordability 负担能力 \Qy$I-Du  
African Development Bank [AfDB] 非洲开发银行 ",Cr,;]  
after-acquired property 事后取得的财产 F0lOlS   
after-hours dealing 市后交易 HM9fjl[  
after-tax profit 税后盈利;税后利润;税后溢利 ej(ikj~j  
agency agreement 代理协议 <AoXEu D  
agency expenses 代理机构的开支 D Ml?o:l  
agency fee 代理费 >m6&bfy\q  
Agency Law 《代理法》 wvby?MhPY  
agent 代理人;承销人 pv,45z0  
agent of company 公司代理人 5h{`<W  
agent's fee 代理人费;经纪费 kcuzB+  
aggregate 总计;总数;总体数字 7h9U{4r: M  
aggregate amount 总款额;总额 Y.6SOu5$]  
aggregate assets and liabilities 总体资产与负债 u bW]-U=T  
aggregate at constant price 按固定价格计算的总体数字 ('[TLHP  
aggregate demand 总需求 kHK0(bYK  
aggregate gross position 总持仓量 </`yd2>  
aggregate limit 总限额 g(E"4M@t!  
aggregate of salaries tax 合计薪俸税 t^tmz PWA  
aggregate performance 总体表现;总体业绩 gm"#:< )  
aggregate supply 总体供应 #UP~iHbt\  
aggregate surplus 总盈余 Ond'R'3\E  
aggregate total 整体总额 WT\<.Py  
aggregate value 总值;合计价值 N.do "  
aggregated basis 合计基准 j+IrqPKC^  
aggregated net chargeable income 合计应课税入息实额 MXtkP1A `  
aggregation 合并计算;合计;总和 Vu8,(A7D%O  
aggregation of incomes of husband and wife 夫妇入息合并计算 X[yNFW}S2W  
aggregation of property 财产的总和 6<76H  
agio 差价;贴水 ~NcQ1.  
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》 @.C{OSH E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BMyzjteS+  
《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》 S.*~C0"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X6e/g{S)  
《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》 e^1uVN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  |a^U]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 '@nbqM  
agreement for a settlement 授产协议 f58?5(Dc|  
agreement for assignment 转让协议 5\fCd|  
agreement for sale 售卖协议;买卖协议 zg)sd1@  
agreement for sale and purchase 买卖协议 K4ZolWbU  
agreement for the payment of interest 支付利息协议 eOT+'[3"  
agreement for the repayment of money 还款协议 s%4M$ e  
agreement of reinsurance 再保险协议 qQ]]~F  
Agricultural Bank of China 中国农业银行 ]; $] G-  
air passenger departure tax 飞机乘客离境税 C#0Qd%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ay )/q5  
airport tax 机场税 #U mF-c  
alcohol duty 酒精税 }iB|sl2J  
alienation 让与;让渡;转让  t+uE  
alimony 生活费;赡养费 (qM j-l  
All Ordinaries Index [AOI] 所有普通股指数 _HOIT  
all risks 全险;综合险 r=.A'"Kf  
All Sales Record for Stock Market 《股票市场成交报告》 E0n6$5Uc?  
Allied Capital Resources Limited 新联财务有限公司 b \7iY&.C|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l`9t}  
allocation letter 拨款信件 0#o/^Ah  
allocation of fund 分配款项;预留款项 _l`e#XbG  
allocation of profit 利润分配;溢利分配 6A R2htN^  
allocation warrant 拨款令 I^\&y(LJF  
allotment 分配;配股 *XOJnyC_H  
allotment notice 股份配售通知;配股通知 R"v 3!P  
allotment of shares 股份分配 nk"NmIf  
allowable 可获宽免;免税的 (rtY!<|p  
allowable business loss 可扣除的营业亏损 26?W nu60  
allowable expenses 可扣税的支出 W#fZ1E6  
allowance 免税额;津贴;备抵;准备金 da!P0x9p  
allowance for debts 债项的免税额 5K%SL1N  
allowance for depreciation by wear and tear 耗损折旧免税额 nuQ]8 -,  
allowance for funeral expenses 殡殓费的免税额 NE2pL@ sk  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pmvT$;7I  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^"\s eS  
allowance to debtor 给债务人的津贴 &C<yfRDu  
alteration of capital 资本更改 jhgX{xc  
alternate trustee 候补受托人 Fh|#u:n  
amalgamation 合并 SymwAS+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R7 jmv n  
ambit of charges 征税范围;收费范围 Ga>uFb}W~  
amended valuation 经修订的估值 K BE Ax3  
American Commodities Exchange 美国商品交易所 Fzlozx1y[  
American Express Bank Limited 美国运通银行 75T_Dx(H  
American Stock Exchange 美国证券交易所 G6P)C##ibn  
amortization 摊销 ji1HV1S  
amount due from banks 存放银行同业的款项 {PU!=IkTS  
amount due from banks abroad 存放海外银行同业的款项 'wasZ b<^  
amount due from holding companies 控股公司欠款 UB`ToE|Ii  
amount due from local banks 存放本港银行同业的款项 Df =dt  
amount due to banks 银行同业的存款 YV% 5y1 i  
amount due to banks abroad 海外银行同业的存款 h Ov={:  
amount due to holding companies 控股公司存款 6DIZ@oi  
amount due to local banks 本港银行同业的存款 g6t"mkMY L  
amount due to outport banks 外埠银行同业的存款 /&#XhrT  
amount for note issue 发行纸币的款额 O4 3YY2  
amount of bond 担保契据的款额 $q?$]k|M`  
amount of consideration 代价款额 Ox!U8g8c  
amount of contribution 供款数额 lH^^77"4Qo  
amount of indebtedness 负债款额 h5_G4J{1  
amount of principal of the loan 贷款本金额 p^kUs0$GS  
amount of rates chargeable 应征差饷数额 P;[OWSR[d  
amount of share capital 股本额 gU^$Sx7'  
amount of sums assured 承保款额 -Y#sI3o*R8  
amount of variation 变动幅度 8M,9kXq{L  
amount of vote 拨款数额 _ZB\L^j)  
amount payable 应付款额 Gl %3XdU  
amount receivable 应收款额 TcTM]ixr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9h90huyKF  
analysis 分析 #m{{a]zm^  
ancillary risk 附属风险 B5V_e!*5F*  
annual account 周年帐目;周年帐目报表;年度决算;年结 WF&[HKOy/  
annual accounting date 年结日期 JG[o"&Sd  
annual allowance 每年免税额;年积金;年度津贴;年津 thi1kJ`L  
annual balance 年度余额 ^mWybPqx  
annual disposable income 每年可动用收入 8b.u'r174  
annual estimates 周年预算 h}_~y'^!  
annual fee 年费 ?<&O0'Q  
annual general meeting 周年大会 jxa D&4Fs8  
annual growth rate 年增率;每年增长率 j:T/iH!YF  
annual long-term supplement 长期个案每年补助金 AUVgPXOwd  
annual pensionable emolument 可供计算退休金的年薪 >Iewx Gb>  
annual report 年报 ,Y?sfp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 % }|cb7l  
annual return 周年报表;周年申报表;每年报税表格 {gA\ph% s  
Annual Return Rules 《周年报表规则》 L TV{{Z+  
annual review of consumer prices 每年消费物价回顾 ZoB*0H-  
annual roll-forward basis 逐年延展方式 9//+Bh  
annual salary 年薪 W%2 80\h  
annual statement 年度报表;年度决算表 v0Dq@Q1  
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 &c(WE RW?-  
annuitant 年金受益人 $mmup|;(  
annuity 年金 >SN|?|2U/  
annuity contract 年金合约 9Etz:?)b  
annuity on human life 人寿年金 PjT=$]  
antecedent debt 先前的债项 .roqEasu8  
ante-dated cheque 倒填日期支票 H7U li]e3  
anticipated expenditure 预期开支 p^nL&yIW,%  
anticipated net profit 预期纯利 )3YtIH_  
anticipated revenue 预期收入 4h!f/aF'  
anti-inflation measure 反通货膨胀措施 xqXDxJlns  
anti-inflationary stance 反通货膨胀立场 t>GfM  
apparent deficit 表面赤字 Ok7t@l$  
apparent financial solvency 表面偿债能力 Z@8vL  
apparent partner 表面合伙人 o@]So(9f  
application for personal assessment 个人入息课税申请书 o*x*jn:hm  
application of fund 资金应用 \;-fi.Hrf$  
application to release as liquidator and to destruct the books of accounts and documents |6UtW{2I/  
申请免除清盘人职务及毁灭帐簿与文件 \$aF&r<R  
appointed actuary 委任精算师 ;= j@, yu  
appointed auditor 委任核数师;委任审计师 k:2QuG^  
appointed trustee 委任的受托人 C 3hv*  
appointer 委任人 tt?58dm|  
apportioned pro rata 按比例分摊 -7/s]9o'  
apportionment 分配;分摊 O1 .w,U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JXG"M#{  
apportionment formula 分摊方程式 &zQ2M#{82  
apportionment of estate duty 遗产税的分摊 Cz4)Yz  
appraisal 估价;评估 KfBTL!0#  
appreciable growth 可观增长 _rV5E  
appreciable impact 显着影响 i&njqK!wS  
appreciable increase 可观增长 >-_d CNZ  
appreciation 增值;升值 F62V 3 Xy  
appreciation against other currencies 相对其他货币升值 IW8+_#d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f)c~cJz<q  
appreciation tax 增值税 Q$obOEr2(  
appropriation 拨款;拨用;拨付 9!9Z~ /*m  
appropriation account 拨款帐目 W3vi@kb]  
Appropriation Bill 拨款法案 j*e6 vX  
appropriation-in-aid system 补助拨款办法 mNf8kwr  
approved assets 核准资产 zWpqJK   
approved basket stock 认可一篮子证券 \Gm-MpW  
approved budget 核准预算 jztq.2-c#  
approved charitable donation 认可慈善捐款 9jN)I(^D6  
approved charitable institution 认可慈善机构 L- pVltX  
approved currency 核准货币;认可货币 xvzr:p P  
approved estimates 核准预算 2oa#0`{  
approved estimates of expenditure 核准开支预算 %8*64T")  
approved overseas insurer 核准海外保险人 n .!Ym X4  
approved overseas trust company 核准海外信托公司 V._6=ZJ  
approved pooled investment fund 核准汇集投资基金 "G-1>:   
approved provident fund scheme 认可公积金计划 aK,z}l(N  
approved provision 核准拨款 +,o0-L1D  
approved redeemable share 核准可赎回股份 <9=9b_z  
approved regional stock 认可地区性证券 {QBB^px  
approved retirement scheme 认可退休金计划 dC=)^(  
approved subordinated loan 核准附属贷款 uj%skOD6Z  
arbitrage 套戥;套汇;套利 i{!T&8  
arbitrageur 套戥者;套汇者 xD&^j$Em  
arbitrary amount 临时款项 nA|.t  
arrangement 措施;安排;协定 <APB11  
arrears 欠款 mrm^e9*Z  
arrears of pay 欠付薪酬 >FhK #*Pa  
arrears of revenue 逾期未收税款;逾期未收的帐项 2^t#6XBk/  
articles of association 组织章程;组织细则;组织章程细则  hjO*~  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 WwC 5!kZ  
ascertainment of profit 确定利润 UA[,2MBp  
"Asia Clear" “亚洲结算系统” Cv$ SJc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9Rm/V5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f<+ 4rHT  
Asian Development Fund [ADF] 亚洲发展基金 bX.ja;;   
Asian dollar bond 亚洲美元债券 @i^~0A#q*  
Asian dollar market 亚洲美元市场 $Vc~/>  
Asian dollar rate 亚洲美元利率 ut >4U'.H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v7%X@j]ji  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 t9&c E:n  
asked price 沽盘;喊价;索价;卖方报价 `cx]e  
assessable income 应评税入息 yNm:[bOER  
assessable loss 应评税亏损 Z5c~^jL$-  
assessable profit 应评税利润 /h v4x9  
assessable value 应评税值 < RCLI|  
assessed profit 估定利润 K"<PGOF  
assessed value 经评估价值 f84:hXo6  
assessment 评税;评定;估价;评税单 ,uzN4_7u  
assessment number 评税编号;估价编号 \%sVHt`c  
assessment of additional tax 补加税评税 ,>t69 Ad  
assessment of performance 业绩评估;实绩评价 \#68;)+=  
Assessor 评税主任 Ku&!?m@C  
asset price bubbles 资产价格泡沫 %/>xO3"T  
asset-backed securities 具资产保证的证券 b 1&i#I?{  
assets accretion 资产增值 K^_i%~  
assets and liabilities 资产与负债 9]t[J_YM  
assets betterment statement 资产递增表;资产改进表 BmHwu{n'  
assets lending 实物放款;有抵押贷款 [-&L8Un  
assets of the company passing on the death 死者去世时转移的公司资产 )1g"?]  
assets pledged as security for liabilities 用作负债抵押的资产 #fj/~[Ajv  
assets portfolio 资产投资组合 2F%W8Y 3  
assets price 资产价格 #W.vX?-'0  
assets quality 资产质素 y=Mq(c:'UN  
assets realization 资产变现 b':|uu*/  
assets refinancing arrangement 资产再集资安排 DzQ1%!  
assets securitization 资产证券化 Cf B.ZT  
assets situated outside Hong Kong 在香港以外地方的资产 9h/>QLx  
assets stripping 削减资产;拆卖资产 P}.7Mehf  
assets value 资产值 B?$ "\;&  
assignee 承让人 m/NdJMoN=  
assignment 转让;转让书;转让契 3] 1-M  
assignment of interest 权益转让 OB ~X/  
assignment of letters patent and trade mark 专利证书及商标转让 ExHKw~y9  
assignment of property 物业转让;物业转让书 IV lf=k  
assignment right 转让权 ) 'j:  
assignor 转让人 [~:-&  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fYE(n8W3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /6O??6g  
associate member 附属会员 1FtM>&%4  
associated body corporate 相联法人团体 uxg9yp@|  
associated company 相联公司;联属公司 RzhWD^bB  
associated corporation 相联法团 v(OBXa9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \c[IbL07  
公认会计师公会〔英国〕 {cpEaOyOM  
Association of Futures Exchange Brokers 香港期货经纪协会 aA-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #_mi `7!B#  
association of underwriters 承保人组织 DF6c|  
assumption of control 接管 qS&%!  
assurance 担保;保险;转易;转易书 r_EcMIuk  
assurance of interest 权益的转易 TpA\9N#$  
at 19XX price 按一九XX年价格计算 fQLt=Lrp  
at a discount 按赔价计算;按贴水价格计算;打折扣 , @m@S ^  
at a premium 按溢价计算;按升水价格计算 A`{y9@h(  
at call 通知付款;按通知 EQqx+J&!  
at constant market price 按固定市价计算 kY]W Qu  
at constant price 按固定价格计算 PpLU  
at cost 按成本计算 CE15pNss  
at current market price 按当时市价计算;按现时市价计算 +i\&6HGK;-  
at current price 按当时价格计算;按现时价格计算 ^\B :R,  
at factor cost 按要素成本计算;按生产要素成本计算 Kb =@ =Xta  
at money-of-the-day price 按付款当日价格计算 RtG}h[k/X  
at or better 按指定或较佳价位〔买卖指令〕 "U. ^lkN  
at par 按面值计算;平价 {brMqE>P#  
at sight 见票即付 &'l>rD^o  
at the close 按收市盘 -T6(hT\  
at the opening 按开市盘 ND<!4!R^  
attestation 见证;见证条款 8@NH%zWBp  
at-the-money option 平价期权 :Q+5,v-c  
attorney 受权人;受托代表人 :|o<SZ  
attornment 新拥有人承认书 kP xa7  
attributable profit 可归属利润 #k3t3az2{  
attributable share value 可归属股份价值 1Y_w5dU  
Auckland Stock Exchange 奥克兰证券交易所 +h2eqNr  
auction 拍卖 -/ ]W+[  
auctioneer 拍卖商 c`x7u}C  
audit 审计;核数 q P ;A}C  
Audit Commission 审计署 5unG#szq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q4t(@0e}  
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〕 HE<1v@jW  
audit review 帐目审查 ,:+d g(\r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ld^GV   
audited account 审计帐目;经审计的帐目 R{,ooxH\J  
audited annual account 经审计的周年帐目 va f&X]p  
audited balance sheet 经审计的资产负债表 _WX#a|4h{  
auditor 核数师;核数主任;审计师 V8=Y@T,  
auditor's certificate 核数师证明书;审计师证明书 C8a*Q"  
auditor's report 核数师报告;审计师报告 D 71;&G]0  
Aussie bond 澳元债券 (h']a!  
austerity budget 紧缩预算 IPuA#C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `P Xz  
Australia All Ordinaries Index 澳洲所有普通股票指数 61U<5:#l  
Australian Dollar [AUD] 澳元 ,2oF:H  
Australian Options Market 澳大利亚期权市场 R~bC,`Bh  
Australian Securities Commission 澳洲证券事务监察委员会 , n !vsIN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a:~@CUD >I  
Australian Stock Exchange 澳大利亚证券交易所 _w@qr\4i=  
Austrian Schilling [ATS] 奥地利先令 "QoQ4r<|  
authentication 认证;鉴证 Bh&Ew   
authority to purchase 委托购买证;委购书 W"L&fV+3  
authorization 认可;核准;授权;授权书 \U%#nU{  
authorization by direction 指示授权 %iJ%{{f`  
authorization by instruction 指令授权 (2?G:+C 7  
authorization by warrant 令状授权 ozsxXBh-`'  
authorization of unit trust 单位信托的认可 z}SND9-"  
authorized agent 指定代理人 PLM_#+R>  
authorized capital 法定资本 xr0haN\p"  
authorized clerk 出市员 wix5B@  
authorized dealer 认可交易商 OT %nrzP  
authorized financial institution 认可财务机构 wwKh CmH  
authorized fund 认可基金 n(~\l#o@  
authorized fund house 获授权的基金公司;认可基金公司 L.6WiVP)  
authorized institution 认可机构 doHF|<s  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5>9Y|UU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c41: !u^  
authorized insurer 获授权保险人;获认可承保人 PR<||"03  
authorized investment 特准投资项目 fIoIW&iy  
authorized person 获授权人 ;0ME+]`"3  
authorized representative 获授权代表 s?WCnT  
authorized share capital 法定股本 ()PKw,pD  
automated quotation system 自动报价系统 F2(q>#<_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V+?]S  
自动交易系统〔香港期货交易所有限公司〕 GC8}X;((Y  
automatic adjustment mechanism 自动调整机制 y( r1I[W'  
automatic adjustment system 自动调整系统 DOm[*1@^  
Automatic Clearing House 自动票据交换所 3+MB5 T  
automatic exchange rates accumulation system 自动化汇率累集系统 `ir3YnT+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 elJ)4Em  
automatic teller machine [ATM] 自动柜员机 9ykM3  
autopay 自动转帐 "s W-_j]  
available assets 可用资产 3`9{T>  
available fiscal reserve 现存财政储备 .AV)'j#6P  
available profit 可用利润 a :SQ16_?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 g|PC$p-z+  
average 平均;平均数;海损 0f ER*.F  
average basic salary 平均基本薪金 F{k+7Ftc  
average consumer expenditure 平均消费开支;一般消费开支 Dj-s5pAW  
average cost 平均成本 gG54:  
average cost of land production 增辟土地平均成本 N132sN2   
average daily turnover 平均每日成交额 fYebB7Pv  
average daily wage rate 平均每日工资率 8:ggECD  
average expenditure pattern 平均开支模式 hwnx<f '  
average growth rate 平均增长率 b M;`s5d  
average net fixed assets 固定资产平均净值 {u7##Vrgt8  
average of relatives 相对价格平均数 4dH}g~[P9  
average price 平均价格 b hjZ7=  
average propensity to consume 平均消费倾向;一般消费倾向 wh 0<Uv  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "cho }X  
average rate 平均率 0Flu\w/+P  
average revenue 平均收入;平均收益 "oJ(J{Jat  
average stock 平均库存;平均存货 @-.? B  
average yearly rent 平均年租 Z\X'd_1!  
avoidance of double taxation 避免双重课税 qZ2&Xw.{1  
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 E|Bd>G  
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