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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: FbO-K-  
A share A股;甲类股份 .+t{o [  
abatement of tax 减税;减扣免税额 ~aQ>DpSEf  
ABN AMRO Bank N.V. 荷兰银行 X aW@CW  
above-the-line expenditure 线上项目支出;经常预算支出 Q^$IlzG7i  
above-the-line receipt 线上项目收入;经常预算收入 y44FejH(v  
ABSA Asia Limited 南非联合亚洲有限公司 c[}h( jkP  
absolute change 绝对数值变更 sesr`,m.,  
absolute expenditure 实际开支 :~3sW< P R  
absolute guideline figure 绝对准则数字 I& l1b>  
absolute interest 绝对权益 2+M(!FHfy  
absolute order of discharge 绝对破产解除令 -l+ &Bkf  
absolute profit margin 绝对利润幅度 VI,z7 \  
absolute value 实值;绝对值 C18pK8-  
absolutely vested interest 绝对既得权益 jz QmYcd  
absorbed cost 已吸收成本;已分摊成本 m3 C&QdjRp  
absorption 吸收;分摊;合并 JryDbGc8  
absorption rate 吸收率;摊配率;分摊率 k!H;(B"s-  
ACB Finance Limited 亚洲商业财务有限公司 /6B!& b2f  
acceptable form of reciprocity 合理的互惠条件 @a#qq`b;  
acceptable rate 适当利率;适当汇率 VQ5T$,&  
acceptance agreement 承兑协议 v|t_kNX;v*  
acceptance for honour 参加承兑 g e)g?IP4  
acceptor 承兑人;接受人;受票人 - l8n0P1+  
acceptor for honour 参加承兑人 t uo'4%]i  
accident insurance 意外保险 lBqu}88q0  
Accident Insurance Association of Hong Kong 香港意外保险公会 \~UyfVPRT  
accident insurance scheme 意外保险计划 Ck8`$x&t  
accident year basis 意外年度基准 ^crk8O@Fw  
accommodation 通融;贷款 H$zjN8||"  
accommodation bill 通融票据;空头票据 (C*G)Aj7  
accommodation party 汇票代发人 eUPG){"  
account balance 帐户余额;帐户结余 '31pb9@fH  
account book 帐簿 1fM= >Z  
account collected in advance 预收款项 E@^`B9 ;Q7  
account current book 往来帐簿 o\vIYQ   
account of after-acquired property 事后取得的财产报告 U~-Z`_@^-  
account of defaulter 拖欠帐目 rQg7r>%Q  
account payable 应付帐款 <&\HXAOd  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 . \M@oF  
account receivable 应收帐款 7D\#1h  
account receivable report 应收帐款报表 Rcs7 'q5  
account statement 结单;帐单;会计财务报表 m663%b(5>  
account title 帐户名称;会计科目 u`dWU}m)  
accountant's report 会计师报告 y K)7%j!  
Accountant's Report Rules 会计师报告规则 )[yM4QFl  
accounting and auditing procedure 会计与审计程序;会计与核数程序 u6IEBYG ((  
Accounting Arrangements 《会计安排》 \!j{&cJ  
accounting basis 会计基础 S9d+#6rn  
accounting by Official Receiver 破产管理署署长呈交的帐目 gm~Ka%O|F  
Accounting Circular 《会计通告》 NX&mEz  
accounting class 会计类别 km,}7^?F0r  
accounting date 记帐日期;会计结算日期 mV^+`GWvo  
accounting for money 款项核算 I$xfCu  
Accounting Officer 会计主任 G`!#k!&r  
accounting period 会计报告期;会计期 jG)fM?  
accounting policy 会计政策;会计方针 mj=$[ y(  
accounting practice 会计惯例 |UZPn>F~  
accounting principle 会计准则 C9`#57Pp  
accounting record 会计记录 B;9X{"  
accounting report 会计报告 s`GwRH<#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *2N$l>ql:k  
Accounting Society of China 中国会计学会 \gaGTc2&  
accounting statement 会计报表 Ug*:o d  
accounting system 会计制度;会计系统 Os' 7h  
accounting transaction 会计事项;帐务交易 Rd|};-  
accounting treatment 会计处理 GV#"2{t j  
accounting year 会计年度 EpSVHD:*  
accretion 增值;添加 e#JJd=  
accrual 应计项目;应累算数目 /*!K4)$-*2  
accrual basis 应计制;权责发生制 w^e<p~i!^E  
accrual basis accounting 应计制会计;权责发生制会计 9Slx.9f  
accrue 应累算;应计 o7<pI8\  
accrued benefit 应累算利益 A+w51Q  
accrued charges 应计费用 !:t}8  
accrued cumulative preference share dividend 应累算的累积优先股股息 / >c F  
accrued expenses 应累算费用 8X!^ 2B}J  
accrued interest payable 应付利息;应计未付利息 'hfQ4EN  
accrued interest receivable 应收利息;应计未收利息 ]f#ZU{A'mt  
accrued right 累算权益 -8;U1^#  
accruing profit 应累算的利润 "f/lm 2<  
accumulated fiscal reserve 累积财政储备 Ic/D!J{Y  
accumulated profit 累积利润;滚存溢利 d]6.$"\" p  
accumulated reserve 累积储备 &l2oyQEF)  
accumulation of surplus income 累积收益盈余 }md[hiJ  
acquired assets 既得资产 .P+om<~B  
acquisition 收购;购置;取得 PCDsj_e  
acquisition cost 购置成本 <3zA|  
acquisition expenses 购置费用 +F$c_ \>  
acquisition of 100% interest 收购全部股权 n,}\;Bp  
acquisition of control 取得控制权 Fl<|/DCg  
acquisition of fixed assets 购置固定资产 )w_0lm'v{r  
acquisition of shell “买壳” If>k~aL7I  
acquisition price 收购价 URS6 LM  
act of God 天灾 N-EVH e'}6  
acting partner 执事合伙人 h'YC!hjp   
active market 买卖活跃的市场;交投畅旺的市场;旺市 :S'P lH  
active partner 积极参与的合伙人 p&~8N#I#  
active trading 交投活跃 Mu$9#[/  
actual circulation 实际流通 4<g,L;pUU  
actual cost 实际成本 .<5 66g}VP  
actual expenditure 实际开支;实际支出 BC0SSR@e  
actual income 实际入息;实际收入;实际收益 oV"#1lp*  
actual market 现货市场 l\< *9m<  
actual price 现货价;实际价格 >utm\!Gac  
actual profit 实际利润 INqD(EG   
actual quotation 实盘;实际价位;实际报价 KR4X&d6  
actual year basis 按实际年度计算 B|U*2|e  
actuals 实货 k"X<gA  
actuarial investigation 精算调查 T {Q]  
actuarial principle 精算原则 - `F#MN  
actuarial report 精算师报告 C# IV"Pkq  
Actuarial Society of Hong Kong 香港精算学会 E+-ah vk  
actuarial valuation 精算师估值 TOmq2*,/  
actuary 精算师 Bc3(xI'>J  
ad referendum agreement 暂定协议;有待覆核的协定 |2w,Np-  
ad valorem duty 从价税;按值征税 ,?g}->ZB  
ad valorem duty system 从价税制 HLm6BtE  
ad valorem fee 从价费 ]FV,}EZ  
ad valorem tariff 从价关税 uLXMEx<^  
additional allowance 额外免税额 ^x(BZolkm  
additional amount for unexpired risk 未过期风险的额外款额 E-jL"H*  
additional assessable profit 补加应评税利润 V("@z<b|  
additional assessment 补加评税 QII-9 RxX"  
additional commitment 额外承担 O2./?Ye  
additional commitment vote 额外承担拨款 0Snl_@s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UkK`5p<D7  
additional dependent parent allowance 供养父母额外免税额 >__t 2  
additional provision 额外拨款 uj#bK 7  
additional stamp duty 附加印花税 7`-fN|  
additional tax 补加税罚款;补加税款  l%XuYYQ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 AX=$r]_  
adjudged bankrupt 被裁定破产 {`~uBz+dJq  
adjudicated bankrupt 裁定破产人 W&>ONo6ki  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x9S~ns+r  
adjudication of bankruptcy 裁定破产;宣告破产 GBnf]A,^ @  
adjudication of insolvency 裁定无力偿还债务 s/#L?[YH  
adjusted actual 经调整的实数;调整后的实数 Zn{,j0;  
adjusted current assets 经调整的流动资产;调整后的流动资产 &`"Q*N2{  
adjusted figure 经调整的数字;调整后的数额 iV<4#aBg  
adjusted liabilities 经调整的负债;调整后的负债 1_$y bftS  
adjusted loss 经调整的亏损;调整后的亏损  _0^f  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =_~bSEqyRI  
adjusted profit 经调整的利润;调整后的利润 :uwB)G  
adjusted surplus 经调整的盈余额;调整后的盈余额 '4 T}$a"i  
adjusted value 经调整的价值;调整后的价值 &Luq}^u  
adjustment 调整;修订;理算〔保险〕 n<RvL^T=  
adjustment centre 调剂中心 :f<:>"<  
adjustment lag 调整过程的时间差距;调整时差 }>~';l  
adjustment mechanism 调整机制 $OEhdz&Fi  
adjustment of loss 亏损调整 Q'-g+aN  
adjustment process 调整过程;调整程序 17IT:T,'  
adjustment range 调整幅度 oAaUXkQE  
administered exchange rate 受管制汇率 e(nT2E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XIQfgrGZ  
administration expenses 行政费用 BPRhGG|9j  
administration fee 手续费;行政费 7;0$UYDU*  
administration in bankruptcy 破产管理 ,m ^q >  
administration order 遗产管理令 n:QFwwQ`Q;  
administrator 管理人;遗产管理人 ^yLiyRe\  
administrator of the estate 遗产管理人 IJX75hE0g  
admission of debt 债项承认书 eru2.(1  
admission of proof 接纳债权证明 es]S]}JV  
advance 放贷款项;垫付款项;预支款项;预付款项 o[<lTsw<  
advance account 暂支帐目;预付款帐户 {[B^~Y>Lr  
advance compensation 预付补偿金 g=iPv3MG  
advance from shareholder 股东垫款 ]M2<b:yo  
advance pending reimbursement 预支以待日后付还 )Pr*\<Cld  
advanced economy 先进经济体系 ,EhQTVJ  
advancement 预付;预付财产 HCj/x<*F  
advances warrant 垫款令 ~J #^L*  
advancing 贷出 : &! >.Y  
adverse balance 逆差 |S0]qt?  
adverse exchange 逆汇 w]2tb  
advertisement addressed to shareholders 在报章刊登的致股东通告 fd Vye|%  
advice for collection 托收通知书 gZkjh{rQ  
advice of drawing 提款通知书;汇票通知书 w.v yEU^  
advice of payment 付款通知 x-W6W  
Advisory Committee [Securities and Futures Commission] E1'| ;}/  
谘询委员会〔证券及期货事务监察委员会〕 k)l*L1Y4:  
Advisory Committee on Diversification 经济多元化谘询委员会 }<G"w 5.<  
affidavit 誓章;遗产申报誓章 N0U6N< w  
affidavit of no receipt 述明无收款的誓章 FUy!j|W6f  
affiliate 联号;联营公司;附属公司 c;RB!`9"  
affiliated company 附属公司;联号;联营公司 &dA{<.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [Ol}GvzJ7  
affordability 负担能力 s Yp?V\Y"  
African Development Bank [AfDB] 非洲开发银行 Ekq&.qjYG"  
after-acquired property 事后取得的财产 ]*fiLYe9  
after-hours dealing 市后交易 &+"-'7  
after-tax profit 税后盈利;税后利润;税后溢利 -TL `nGF  
agency agreement 代理协议 @C\>P49  
agency expenses 代理机构的开支 ?r< F/$/  
agency fee 代理费 ~n)gP9Hv  
Agency Law 《代理法》 TF0DQP  
agent 代理人;承销人 P?QVT;]  
agent of company 公司代理人 a+wc"RQ |  
agent's fee 代理人费;经纪费 mC-'z  
aggregate 总计;总数;总体数字 h7 uv0a~0  
aggregate amount 总款额;总额 wXj!bh8\r  
aggregate assets and liabilities 总体资产与负债 bBwMx{iNNz  
aggregate at constant price 按固定价格计算的总体数字 ~lg1S  
aggregate demand 总需求 <<Zt.!hS  
aggregate gross position 总持仓量 BgPwIK x  
aggregate limit 总限额 'j6)5WL$  
aggregate of salaries tax 合计薪俸税 "0BuQ{CQ  
aggregate performance 总体表现;总体业绩 ">$.>sn{  
aggregate supply 总体供应 e-@=QI^,  
aggregate surplus 总盈余 o XKH,r  
aggregate total 整体总额 ZH o#2{F  
aggregate value 总值;合计价值 Ky6.6Y<.|  
aggregated basis 合计基准 Nd b_|  
aggregated net chargeable income 合计应课税入息实额 3WH"NC-O<  
aggregation 合并计算;合计;总和 -wA^ao   
aggregation of incomes of husband and wife 夫妇入息合并计算 G5;N#^myJ  
aggregation of property 财产的总和 !%v=9muay  
agio 差价;贴水 <W$Ig@4[.d  
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》 QtF'x<cB  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W_]Su  
《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》 52RFB!Z[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D4';QCwo  
《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》 _6Ex}`fyJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZH@BHg|}H  
《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~\bJ*Zp  
agreement for a settlement 授产协议 Kr;7~`$[  
agreement for assignment 转让协议 :#yjg1aej  
agreement for sale 售卖协议;买卖协议 _1<zpHp  
agreement for sale and purchase 买卖协议 \W^+aNbv=8  
agreement for the payment of interest 支付利息协议 :Fv d?[  
agreement for the repayment of money 还款协议 7&I+mw/X  
agreement of reinsurance 再保险协议 FNQR sNi  
Agricultural Bank of China 中国农业银行 6[iuCMOZ  
air passenger departure tax 飞机乘客离境税 fe,A\W&8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C`)n\?:Sth  
airport tax 机场税 !21#NCw  
alcohol duty 酒精税 {9 PeBc  
alienation 让与;让渡;转让 gy%/zbZx  
alimony 生活费;赡养费 T(n<@Ac]V  
All Ordinaries Index [AOI] 所有普通股指数 x+mf QcSD&  
all risks 全险;综合险 wF@mHv  
All Sales Record for Stock Market 《股票市场成交报告》 .bwKG`F  
Allied Capital Resources Limited 新联财务有限公司 Hh|a(Zq,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O&ur |&v  
allocation letter 拨款信件 ue YBD]3'  
allocation of fund 分配款项;预留款项 >'qkW$-95  
allocation of profit 利润分配;溢利分配 Dg:2*m_!j{  
allocation warrant 拨款令 4nIs+  
allotment 分配;配股 l}#z#L2,`  
allotment notice 股份配售通知;配股通知 Hcts^zm2u  
allotment of shares 股份分配 T~*L [*F0  
allowable 可获宽免;免税的 E`^?2dv+/  
allowable business loss 可扣除的营业亏损 i;'kQ  
allowable expenses 可扣税的支出 o*d+W7l  
allowance 免税额;津贴;备抵;准备金 vai.w-}Z  
allowance for debts 债项的免税额 oH[4<K>  
allowance for depreciation by wear and tear 耗损折旧免税额 ig] hY/uT  
allowance for funeral expenses 殡殓费的免税额 jjs1Vj1@<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uude<d"U  
allowance for repairs and outgoings 修葺及支出方面的免税额 .H.#W1`  
allowance to debtor 给债务人的津贴 e~wuoE:M3  
alteration of capital 资本更改 =*ZQGM3w  
alternate trustee 候补受托人 aa:97w~s0  
amalgamation 合并 jl!rCOLt4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @D<KG  
ambit of charges 征税范围;收费范围 e-}b]\  
amended valuation 经修订的估值 i]qVT)j  
American Commodities Exchange 美国商品交易所 |C MKY  
American Express Bank Limited 美国运通银行 ,$lOQ7R1(  
American Stock Exchange 美国证券交易所 t1y hU"(J  
amortization 摊销 3IrmDT  
amount due from banks 存放银行同业的款项 ^t|CD|,K_O  
amount due from banks abroad 存放海外银行同业的款项 R0 g-  
amount due from holding companies 控股公司欠款 'h?;i2[  
amount due from local banks 存放本港银行同业的款项 Ym)8L.  
amount due to banks 银行同业的存款 `L-GI{EJ  
amount due to banks abroad 海外银行同业的存款  P[l?  
amount due to holding companies 控股公司存款 6NvdFss'A{  
amount due to local banks 本港银行同业的存款 p4ML } q8  
amount due to outport banks 外埠银行同业的存款 sz5&P )X  
amount for note issue 发行纸币的款额 > @Ux8#  
amount of bond 担保契据的款额 uk8vecj  
amount of consideration 代价款额 c]qq *k#  
amount of contribution 供款数额 G!y~Y]e  
amount of indebtedness 负债款额 yNw YP%"y  
amount of principal of the loan 贷款本金额 #i#4h<R  
amount of rates chargeable 应征差饷数额 @0XqUcV  
amount of share capital 股本额 [sM~B  
amount of sums assured 承保款额 qre.^6x  
amount of variation 变动幅度 =bVaB<!  
amount of vote 拨款数额 DOr()X  
amount payable 应付款额 aNqhxvwf  
amount receivable 应收款额 YW|KkHi*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "IK QFt'  
analysis 分析 {"cS:u  
ancillary risk 附属风险 kt.y"^  
annual account 周年帐目;周年帐目报表;年度决算;年结 Cg~GlZk}  
annual accounting date 年结日期 Jgf73IX[  
annual allowance 每年免税额;年积金;年度津贴;年津 #$<7  
annual balance 年度余额 yK1Z&7>J>  
annual disposable income 每年可动用收入 ]5!}S-uJq  
annual estimates 周年预算 kJ;fA|(I  
annual fee 年费 `M "O #  
annual general meeting 周年大会 GzJ("RE0)v  
annual growth rate 年增率;每年增长率 {V> >a  
annual long-term supplement 长期个案每年补助金 kW'xuZ&  
annual pensionable emolument 可供计算退休金的年薪 -^y$RJC  
annual report 年报 YQB.3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HzW`j"\  
annual return 周年报表;周年申报表;每年报税表格  CB<i  
Annual Return Rules 《周年报表规则》 YKjm_)8]w  
annual review of consumer prices 每年消费物价回顾 8=]R6[,fD  
annual roll-forward basis 逐年延展方式 -SZW[T<N"  
annual salary 年薪 l7{Xy_66  
annual statement 年度报表;年度决算表 l9U^[;D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LX4*3c|i,  
annuitant 年金受益人 rPK)=[MZ  
annuity 年金 Z3ucJH/)V  
annuity contract 年金合约 Ab]`*h\U  
annuity on human life 人寿年金 wKjL}1.k  
antecedent debt 先前的债项 {=(GY@yU/  
ante-dated cheque 倒填日期支票 rtl|zCst  
anticipated expenditure 预期开支 PMDx5-{A/t  
anticipated net profit 预期纯利 ]F,mj-?4x  
anticipated revenue 预期收入 !'4HUB>+  
anti-inflation measure 反通货膨胀措施 X[ERlw1q4Q  
anti-inflationary stance 反通货膨胀立场 RhJ{#G~:%  
apparent deficit 表面赤字 6LGy0dWpG  
apparent financial solvency 表面偿债能力 |@J:A!  
apparent partner 表面合伙人 RHV& m()Q  
application for personal assessment 个人入息课税申请书 {b|:q>Be8  
application of fund 资金应用 RCFocOOn  
application to release as liquidator and to destruct the books of accounts and documents xMk0Xf'_  
申请免除清盘人职务及毁灭帐簿与文件 <X7x  
appointed actuary 委任精算师 6cCC+*V{  
appointed auditor 委任核数师;委任审计师 6K/j,e>L  
appointed trustee 委任的受托人 _uvRC+~R  
appointer 委任人 [LwmzmV+F  
apportioned pro rata 按比例分摊 DEGEr-  
apportionment 分配;分摊 ,S|v>i, @  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |Rh%wJ  
apportionment formula 分摊方程式 ] ~;x$Z)  
apportionment of estate duty 遗产税的分摊 `@8QQB  
appraisal 估价;评估 e 1W9Z $m  
appreciable growth 可观增长 F_m[EB  
appreciable impact 显着影响 ])dq4\Bw  
appreciable increase 可观增长 93z oJiLRf  
appreciation 增值;升值 =WaZy>n}7  
appreciation against other currencies 相对其他货币升值 hpftVEB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5jj<sj!S  
appreciation tax 增值税 dtK[H+  
appropriation 拨款;拨用;拨付 pi>,>-Z  
appropriation account 拨款帐目 t)Iu\bP  
Appropriation Bill 拨款法案 '\I.P  
appropriation-in-aid system 补助拨款办法 p'lL2 n$E  
approved assets 核准资产  !,rp|  
approved basket stock 认可一篮子证券 ,_K /e  
approved budget 核准预算 wnaT~r@U'  
approved charitable donation 认可慈善捐款 LY}9$1G]  
approved charitable institution 认可慈善机构 /{eD##vhP  
approved currency 核准货币;认可货币 B~/:["zTh&  
approved estimates 核准预算 }Y/uU"t  
approved estimates of expenditure 核准开支预算 Ap&Bwo 8b  
approved overseas insurer 核准海外保险人 JXG%Cx!2}  
approved overseas trust company 核准海外信托公司 \KlOj%s  
approved pooled investment fund 核准汇集投资基金 S4/CL4=  
approved provident fund scheme 认可公积金计划 !J3dlUFRO  
approved provision 核准拨款 qpo3b7(N  
approved redeemable share 核准可赎回股份 #nQZ/[|  
approved regional stock 认可地区性证券 ac8+?FpK #  
approved retirement scheme 认可退休金计划 wS*An4%G  
approved subordinated loan 核准附属贷款 t'msgC6=>u  
arbitrage 套戥;套汇;套利 WJefg  
arbitrageur 套戥者;套汇者 h J*2q"  
arbitrary amount 临时款项 -L;sv0  
arrangement 措施;安排;协定 ?0%yDq1_  
arrears 欠款 s?=v@|vz)  
arrears of pay 欠付薪酬 _#6_7=g@s6  
arrears of revenue 逾期未收税款;逾期未收的帐项 oyQp"'|N  
articles of association 组织章程;组织细则;组织章程细则 Pr |u_^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W\JbX<mQ  
ascertainment of profit 确定利润 s-V5\Lip,  
"Asia Clear" “亚洲结算系统” u:~2:3B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >w,o|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2!Bjs?K<bv  
Asian Development Fund [ADF] 亚洲发展基金 jQ &$5&o  
Asian dollar bond 亚洲美元债券 SE%B&8ZD  
Asian dollar market 亚洲美元市场 m+y5Q&;f  
Asian dollar rate 亚洲美元利率 inO)Y]|f  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Nj8 `<Sl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gq[|>Rs75  
asked price 沽盘;喊价;索价;卖方报价 ,e6n3]W8  
assessable income 应评税入息 ,+0#.N s$  
assessable loss 应评税亏损 f+#^Lngo  
assessable profit 应评税利润 rkdf htpI  
assessable value 应评税值 1P (5+9"s  
assessed profit 估定利润 aS ]bTYJ'  
assessed value 经评估价值 z8HOig?  
assessment 评税;评定;估价;评税单 ,>H(l$n  
assessment number 评税编号;估价编号 gi26Dtk(h  
assessment of additional tax 补加税评税 X?m"86L  
assessment of performance 业绩评估;实绩评价 .M3]\I u  
Assessor 评税主任 n< npJ*  
asset price bubbles 资产价格泡沫 I[mlQmwsL.  
asset-backed securities 具资产保证的证券 }m!L2iK4qk  
assets accretion 资产增值 3v~804kWB  
assets and liabilities 资产与负债 JmHEYPt0  
assets betterment statement 资产递增表;资产改进表 (/x%zmY;/U  
assets lending 实物放款;有抵押贷款 nE$8-*BZ_  
assets of the company passing on the death 死者去世时转移的公司资产 #\15,!*a=  
assets pledged as security for liabilities 用作负债抵押的资产 13+f ^  
assets portfolio 资产投资组合 1C,=1bY  
assets price 资产价格 05]y*I  
assets quality 资产质素 F:p'%#3rU/  
assets realization 资产变现 B=E<</i  
assets refinancing arrangement 资产再集资安排 X rBe41  
assets securitization 资产证券化 M4MO)MYJ  
assets situated outside Hong Kong 在香港以外地方的资产 @FC|1=+  
assets stripping 削减资产;拆卖资产 N3J T[7  
assets value 资产值 uB;\nj5'D  
assignee 承让人 !Ee#jCXS  
assignment 转让;转让书;转让契 *V@>E2@  
assignment of interest 权益转让 _!vxX ]  
assignment of letters patent and trade mark 专利证书及商标转让 f{s}[p~  
assignment of property 物业转让;物业转让书 xvx5@lx  
assignment right 转让权 "eqNd"~  
assignor 转让人 dj>ZHdTn  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !bf8 r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qa>Z?/w  
associate member 附属会员 Dt)O60X3>  
associated body corporate 相联法人团体 HF(pC7/a:  
associated company 相联公司;联属公司 Fjq~^_8  
associated corporation 相联法团 SSoD}N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o75Hit  
公认会计师公会〔英国〕 0?x9.]  
Association of Futures Exchange Brokers 香港期货经纪协会 :Z(w,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oqLM-=0<}  
association of underwriters 承保人组织 dRl*rP/  
assumption of control 接管 Wt$" f  
assurance 担保;保险;转易;转易书 4z {jWNM)N  
assurance of interest 权益的转易 a]JQZo1$  
at 19XX price 按一九XX年价格计算 nSMw5  
at a discount 按赔价计算;按贴水价格计算;打折扣 fdU`+[_  
at a premium 按溢价计算;按升水价格计算 ]UtfI  
at call 通知付款;按通知 /UwB6s(  
at constant market price 按固定市价计算 n U0  
at constant price 按固定价格计算 tc.`P]R   
at cost 按成本计算 W3AtO  
at current market price 按当时市价计算;按现时市价计算 ],!7S"{97  
at current price 按当时价格计算;按现时价格计算 ^p@R!228  
at factor cost 按要素成本计算;按生产要素成本计算 vvWje:H  
at money-of-the-day price 按付款当日价格计算 x{GKz#  
at or better 按指定或较佳价位〔买卖指令〕 l"T{!Oq  
at par 按面值计算;平价 OI@;ffHSW  
at sight 见票即付 {x&"b-  
at the close 按收市盘 >gj%q$@  
at the opening 按开市盘 AeQIsrAHE  
attestation 见证;见证条款 A>0wqT  
at-the-money option 平价期权 $w:7$:k  
attorney 受权人;受托代表人 &:]ej6 V'[  
attornment 新拥有人承认书 =Gl6~lJ{_  
attributable profit 可归属利润 UKfC!YR2J8  
attributable share value 可归属股份价值 dV~d60jOF  
Auckland Stock Exchange 奥克兰证券交易所 28u3B2\$  
auction 拍卖 71g\fGG\  
auctioneer 拍卖商 -#TF&-  
audit 审计;核数 -XbO[_Wf  
Audit Commission 审计署 {pzu1*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J83{&N2u  
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〕 >q+q];=(  
audit review 帐目审查 [xm{4Ba2X  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HB/q v IzB  
audited account 审计帐目;经审计的帐目 XGs d"UW  
audited annual account 经审计的周年帐目 ZxvqLu  
audited balance sheet 经审计的资产负债表 4hymQ3 g  
auditor 核数师;核数主任;审计师 Ym]Dlz,o  
auditor's certificate 核数师证明书;审计师证明书 e*nT+Rp  
auditor's report 核数师报告;审计师报告 .u<i<S  
Aussie bond 澳元债券 F9N/_H*+  
austerity budget 紧缩预算 Cp`>dtCd  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =1:dKo8  
Australia All Ordinaries Index 澳洲所有普通股票指数 I;=HXL  
Australian Dollar [AUD] 澳元 .aA 8'/  
Australian Options Market 澳大利亚期权市场 4>JDo,AWy  
Australian Securities Commission 澳洲证券事务监察委员会 D&)w =qIu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |i/Iv  
Australian Stock Exchange 澳大利亚证券交易所 |I0O|Zdv  
Austrian Schilling [ATS] 奥地利先令 q?9x0L  
authentication 认证;鉴证 RV%aFI )  
authority to purchase 委托购买证;委购书 :!fP~(R'm  
authorization 认可;核准;授权;授权书 |FR'?y1  
authorization by direction 指示授权 L`iC?<}  
authorization by instruction 指令授权 O8!> t7x  
authorization by warrant 令状授权 t;^NgkP{$  
authorization of unit trust 单位信托的认可 Ke 5fe#  
authorized agent 指定代理人 Q')0 T>F-  
authorized capital 法定资本 QH) uh"  
authorized clerk 出市员 oo+nqc`,O  
authorized dealer 认可交易商 ZysZS%  
authorized financial institution 认可财务机构 H@j D %  
authorized fund 认可基金 W-72&\7  
authorized fund house 获授权的基金公司;认可基金公司 RhL!Z z  
authorized institution 认可机构 y*f 5_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q?1' JF!G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |Z"5zL10  
authorized insurer 获授权保险人;获认可承保人 r@|{mQOxa  
authorized investment 特准投资项目 r )pg9}+  
authorized person 获授权人 w^rINPAS  
authorized representative 获授权代表 h 8ND=(  
authorized share capital 法定股本 !BQ:R(w  
automated quotation system 自动报价系统 )/B' ODa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hwon ^?  
自动交易系统〔香港期货交易所有限公司〕 Msk^H7  
automatic adjustment mechanism 自动调整机制 |= xK-;qs  
automatic adjustment system 自动调整系统 g_T[m*  
Automatic Clearing House 自动票据交换所 *.+Eg$'~V  
automatic exchange rates accumulation system 自动化汇率累集系统 dx<KZR$!V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ME9jN{ le  
automatic teller machine [ATM] 自动柜员机 _ +"V5z  
autopay 自动转帐 qaj~q(j~ C  
available assets 可用资产 ]jkaOj  
available fiscal reserve 现存财政储备 t 7(#Cuv-  
available profit 可用利润 dHAI4Yf4U  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \nX5 $[  
average 平均;平均数;海损 m4 :|  
average basic salary 平均基本薪金 0\Q/$#3  
average consumer expenditure 平均消费开支;一般消费开支 Z*M]AvO+#  
average cost 平均成本 Fq-A vU  
average cost of land production 增辟土地平均成本 @@])B#  
average daily turnover 平均每日成交额 BB>R=kt  
average daily wage rate 平均每日工资率 !_ng_,J  
average expenditure pattern 平均开支模式 YNRorE   
average growth rate 平均增长率 2#^@awJ ?  
average net fixed assets 固定资产平均净值 )`*=P}D  
average of relatives 相对价格平均数 byyzXRO;  
average price 平均价格 t9!8Bh<  
average propensity to consume 平均消费倾向;一般消费倾向 Ki8]+W37  
average propensity to save 平均储蓄倾向;一般储蓄倾向 `Dn"<-9:  
average rate 平均率 O%Mi`\W@  
average revenue 平均收入;平均收益 (|*CVI;  
average stock 平均库存;平均存货 figCeJ!W4  
average yearly rent 平均年租 M?3N h;  
avoidance of double taxation 避免双重课税 >~D-\,d|f  
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 7M#irCX  
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