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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: z3V[ Vi  
A share A股;甲类股份 #Ont1>T,G  
abatement of tax 减税;减扣免税额 bn b:4?d]  
ABN AMRO Bank N.V. 荷兰银行 DdY89R 6  
above-the-line expenditure 线上项目支出;经常预算支出 /~?'zr  
above-the-line receipt 线上项目收入;经常预算收入 ~|_s2T  
ABSA Asia Limited 南非联合亚洲有限公司 U8+5{,$\.  
absolute change 绝对数值变更 =BN_Kvza^6  
absolute expenditure 实际开支 UE2!,Z,  
absolute guideline figure 绝对准则数字 LZirw'  
absolute interest 绝对权益 YY\$lM  
absolute order of discharge 绝对破产解除令 [ &cCE   
absolute profit margin 绝对利润幅度 G1t{a:  
absolute value 实值;绝对值 /1F5khN  
absolutely vested interest 绝对既得权益 2UPqn#.3  
absorbed cost 已吸收成本;已分摊成本 6  XZF8W  
absorption 吸收;分摊;合并 nU{ }R"|  
absorption rate 吸收率;摊配率;分摊率 FwB }@)3  
ACB Finance Limited 亚洲商业财务有限公司 <6_RWtU  
acceptable form of reciprocity 合理的互惠条件 ^XsIQz[q  
acceptable rate 适当利率;适当汇率 \OV><|Lkh  
acceptance agreement 承兑协议 zJhG`iWFw  
acceptance for honour 参加承兑 #nTzn2  
acceptor 承兑人;接受人;受票人 ;<j[0~qp:  
acceptor for honour 参加承兑人 ?Vy% <f$  
accident insurance 意外保险 lV4|(NQ9  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z2HH&3HA  
accident insurance scheme 意外保险计划 `Ap<xT0H  
accident year basis 意外年度基准 MN wMF  
accommodation 通融;贷款 {tq.c9+!d  
accommodation bill 通融票据;空头票据 bqmb|mD  
accommodation party 汇票代发人 8|5ttdZ  
account balance 帐户余额;帐户结余 s4RqY*VK  
account book 帐簿 ]kXiT Yg  
account collected in advance 预收款项 rHzwSR@}1  
account current book 往来帐簿 &!|'EW  
account of after-acquired property 事后取得的财产报告 P4&3jQ[o  
account of defaulter 拖欠帐目 z}'-gv\,  
account payable 应付帐款 F/91Es  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 l[Hgh,  
account receivable 应收帐款 ~N<zv( {lG  
account receivable report 应收帐款报表 5cr d.1@^  
account statement 结单;帐单;会计财务报表 0X.(BRI~6p  
account title 帐户名称;会计科目 #le1 ^ <w7  
accountant's report 会计师报告 LHQ$0LVt>T  
Accountant's Report Rules 会计师报告规则 L_TM]0D>7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 |@6t"P]@  
Accounting Arrangements 《会计安排》 :gD=F&V  
accounting basis 会计基础 U3R;'80 f  
accounting by Official Receiver 破产管理署署长呈交的帐目 MLbmz\8a  
Accounting Circular 《会计通告》 it Byw1/  
accounting class 会计类别 (n4\$LdP-  
accounting date 记帐日期;会计结算日期 3`%]3qd}  
accounting for money 款项核算 Oz3JMZe  
Accounting Officer 会计主任 U`G  
accounting period 会计报告期;会计期 Ez\TwK  
accounting policy 会计政策;会计方针 k}MmgaT:5]  
accounting practice 会计惯例 >bwB+-lyL  
accounting principle 会计准则 }0Q_yuzx0m  
accounting record 会计记录 FTVV+9.l:  
accounting report 会计报告 0Nvk|uI V[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bri yy  
Accounting Society of China 中国会计学会 eflmD$]SW  
accounting statement 会计报表 Y (a0*fh  
accounting system 会计制度;会计系统 >s 5i  
accounting transaction 会计事项;帐务交易 Wu}84W"!.V  
accounting treatment 会计处理 16J" QUuG  
accounting year 会计年度 |` N|S  
accretion 增值;添加 .paKV"LJ  
accrual 应计项目;应累算数目 6cO3 6  
accrual basis 应计制;权责发生制 cdBD.sg  
accrual basis accounting 应计制会计;权责发生制会计 0Yzm\"Ggv  
accrue 应累算;应计 jN[P$} #b`  
accrued benefit 应累算利益 y'$R e  
accrued charges 应计费用 Fv| )[>z0  
accrued cumulative preference share dividend 应累算的累积优先股股息 0bl?dOV{  
accrued expenses 应累算费用  S2;u!f  
accrued interest payable 应付利息;应计未付利息 <8 $fo  
accrued interest receivable 应收利息;应计未收利息 r]sN I[  
accrued right 累算权益 S.4gfY  
accruing profit 应累算的利润 4l2/eh]Hc(  
accumulated fiscal reserve 累积财政储备 ;hz;|\ko5  
accumulated profit 累积利润;滚存溢利 mz[Q]e~&i  
accumulated reserve 累积储备 \LN!k-c  
accumulation of surplus income 累积收益盈余 *n"{]tj^>  
acquired assets 既得资产 PVCFh$pnw  
acquisition 收购;购置;取得 q(Q$lRj/I-  
acquisition cost 购置成本 yi29+T7j4S  
acquisition expenses 购置费用 yH9(ru  
acquisition of 100% interest 收购全部股权 3A`|$So  
acquisition of control 取得控制权 sz"N,-<Ig  
acquisition of fixed assets 购置固定资产 %1oh+'ES F  
acquisition of shell “买壳” S)?V;@p6  
acquisition price 收购价 G!G]*p5  
act of God 天灾 IonphTcU!  
acting partner 执事合伙人 y-.<iq  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5YZh e4R  
active partner 积极参与的合伙人 :637MD>5lO  
active trading 交投活跃 MWl2;qi  
actual circulation 实际流通 H(A9YxXrZ5  
actual cost 实际成本 ><&>JgM  
actual expenditure 实际开支;实际支出 *eF'<._[U  
actual income 实际入息;实际收入;实际收益 NFs Cq_f  
actual market 现货市场 DN$[rCi7  
actual price 现货价;实际价格 6rP?$mn2  
actual profit 实际利润 ^t 2b`n60  
actual quotation 实盘;实际价位;实际报价 QC,LHt?6  
actual year basis 按实际年度计算 rk E;OU  
actuals 实货 z^FJ  
actuarial investigation 精算调查 rGn6S &-  
actuarial principle 精算原则 \aY<| 7zK  
actuarial report 精算师报告 }wIF$v?M  
Actuarial Society of Hong Kong 香港精算学会 d,5,OJY2f  
actuarial valuation 精算师估值 E',z<S  
actuary 精算师 _spW~"|G  
ad referendum agreement 暂定协议;有待覆核的协定 X21k7 Ls  
ad valorem duty 从价税;按值征税 Y\ C"3+I  
ad valorem duty system 从价税制 qexnsL  
ad valorem fee 从价费 kMz*10$gn  
ad valorem tariff 从价关税 P9W!xvV`w  
additional allowance 额外免税额 BzXTHFMSy  
additional amount for unexpired risk 未过期风险的额外款额 2+oS'nL  
additional assessable profit 补加应评税利润 X$Y\/|!z  
additional assessment 补加评税 kgv29j?k;  
additional commitment 额外承担 @'> Ul!.]  
additional commitment vote 额外承担拨款 )8JfBzR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RSTA!?K/.  
additional dependent parent allowance 供养父母额外免税额 qlNB\~HCe  
additional provision 额外拨款 k9*6`w  
additional stamp duty 附加印花税 M(|6YF7u  
additional tax 补加税罚款;补加税款 L=_   
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 * YR>u @  
adjudged bankrupt 被裁定破产 gj@>9  
adjudicated bankrupt 裁定破产人 Bo4MoSF}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ` 'vNHY  
adjudication of bankruptcy 裁定破产;宣告破产 kM;}$*?  
adjudication of insolvency 裁定无力偿还债务 r+W;}nyf  
adjusted actual 经调整的实数;调整后的实数 %W8*vSbx  
adjusted current assets 经调整的流动资产;调整后的流动资产  r .`&z  
adjusted figure 经调整的数字;调整后的数额 N0V`xrS  
adjusted liabilities 经调整的负债;调整后的负债 /* G-\|  
adjusted loss 经调整的亏损;调整后的亏损 ]=%oBxWAP  
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 e#<A\?  
adjusted profit 经调整的利润;调整后的利润 MwHxn%  
adjusted surplus 经调整的盈余额;调整后的盈余额 ul&}'jBr  
adjusted value 经调整的价值;调整后的价值 c D5N'3  
adjustment 调整;修订;理算〔保险〕 #trb4c{{5  
adjustment centre 调剂中心 ;uhpo  
adjustment lag 调整过程的时间差距;调整时差 Q>yO,H|  
adjustment mechanism 调整机制 [sXn B$  
adjustment of loss 亏损调整 UfNcI[xr  
adjustment process 调整过程;调整程序 r}4   
adjustment range 调整幅度 e` eh;@9p  
administered exchange rate 受管制汇率 t!&p5wJ*Q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !CUy{nV  
administration expenses 行政费用 "MPr'3  
administration fee 手续费;行政费 f5`q9w_c  
administration in bankruptcy 破产管理 q |Orv =v  
administration order 遗产管理令 [!S%nYs&8L  
administrator 管理人;遗产管理人 ($X2SIZh  
administrator of the estate 遗产管理人 }I"k=>Ycns  
admission of debt 债项承认书 r]B`\XWz  
admission of proof 接纳债权证明 G@4n]c_  
advance 放贷款项;垫付款项;预支款项;预付款项 U:fGIEz{ZY  
advance account 暂支帐目;预付款帐户 vPSY 1NC5  
advance compensation 预付补偿金 WX&0;Kr  
advance from shareholder 股东垫款 Ru~;awV?  
advance pending reimbursement 预支以待日后付还 mcb|N_#n/  
advanced economy 先进经济体系 m4@Lml+B,  
advancement 预付;预付财产 ^fEer  
advances warrant 垫款令 y;VmA#k`  
advancing 贷出 [2.;gZj  
adverse balance 逆差 [+wLy3_  
adverse exchange 逆汇 ] ]lN[J  
advertisement addressed to shareholders 在报章刊登的致股东通告  l3Wh&*0  
advice for collection 托收通知书 U}<'[o V  
advice of drawing 提款通知书;汇票通知书 5,#aN}v#?  
advice of payment 付款通知 [l*;+N+  
Advisory Committee [Securities and Futures Commission] APv& ^\oUH  
谘询委员会〔证券及期货事务监察委员会〕 Rebo.6rG  
Advisory Committee on Diversification 经济多元化谘询委员会 c9ea%7o{0a  
affidavit 誓章;遗产申报誓章 Vif)e4{Pn  
affidavit of no receipt 述明无收款的誓章 c{{RP6o/j=  
affiliate 联号;联营公司;附属公司 [<JY[o=  
affiliated company 附属公司;联号;联营公司 fD#!0^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e8U6D+jY  
affordability 负担能力 zxrbEE Q  
African Development Bank [AfDB] 非洲开发银行 hr?0RPp}  
after-acquired property 事后取得的财产 'p&q}IO  
after-hours dealing 市后交易 &9 khIJI n  
after-tax profit 税后盈利;税后利润;税后溢利 D9r4oRkP*  
agency agreement 代理协议 h%ba!  
agency expenses 代理机构的开支 :OD-L)Or  
agency fee 代理费 k&pV`.Imi  
Agency Law 《代理法》 #^9a[ZLj0  
agent 代理人;承销人 \Z^Tk   
agent of company 公司代理人 -cB>; f)5r  
agent's fee 代理人费;经纪费 n*m"yp  
aggregate 总计;总数;总体数字 ~kOXMLRg  
aggregate amount 总款额;总额 2SXy)m !  
aggregate assets and liabilities 总体资产与负债 Gxw>.O){  
aggregate at constant price 按固定价格计算的总体数字 Ih%LKFT  
aggregate demand 总需求 Z"d21D~h9`  
aggregate gross position 总持仓量 a/gr1  
aggregate limit 总限额 ,F?O} ijk  
aggregate of salaries tax 合计薪俸税 X8 x:/]/0  
aggregate performance 总体表现;总体业绩 E.4 X,  
aggregate supply 总体供应 >8EmfjUoc  
aggregate surplus 总盈余 ;BW-ag \9  
aggregate total 整体总额 ,L;%-}#$  
aggregate value 总值;合计价值 L[. )!c8k  
aggregated basis 合计基准 zC WN,K`  
aggregated net chargeable income 合计应课税入息实额 _YA;Nd#%k  
aggregation 合并计算;合计;总和 B i`m+ob  
aggregation of incomes of husband and wife 夫妇入息合并计算 K{`3,U2Wx  
aggregation of property 财产的总和  <xwaFZ  
agio 差价;贴水 +|.6xC7U  
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》 qj*77  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b/&{:g!B  
《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》 @WuG8G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :Y[?@/m4  
《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》 {TC_ 4Y|8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hEfFMi=a`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f"d4HZD^  
agreement for a settlement 授产协议 L r9z~T:ED  
agreement for assignment 转让协议 :pGgxO%q  
agreement for sale 售卖协议;买卖协议 ?#J;\^  
agreement for sale and purchase 买卖协议 D)J'xG_<O  
agreement for the payment of interest 支付利息协议 f=Kt[|%'e  
agreement for the repayment of money 还款协议 N3|aNQ=X0  
agreement of reinsurance 再保险协议 X~rHNRIU  
Agricultural Bank of China 中国农业银行 )WbE -m  
air passenger departure tax 飞机乘客离境税 otJHcGv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4@"n7/<  
airport tax 机场税  m8z414o  
alcohol duty 酒精税 xj. )iegQ  
alienation 让与;让渡;转让 C''[[sw'K  
alimony 生活费;赡养费 Z]k+dJ[-  
All Ordinaries Index [AOI] 所有普通股指数 `YK%I8  
all risks 全险;综合险 &` weW  
All Sales Record for Stock Market 《股票市场成交报告》 =f=,YcRn+  
Allied Capital Resources Limited 新联财务有限公司 3NlG,e'T2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '9 Xw_1B  
allocation letter 拨款信件 H  2UR  
allocation of fund 分配款项;预留款项 "kg?Or.  
allocation of profit 利润分配;溢利分配 c\N-B,m&  
allocation warrant 拨款令 p&cJo<]=LE  
allotment 分配;配股 9I*i/fa  
allotment notice 股份配售通知;配股通知 !kWx'tJ$  
allotment of shares 股份分配 cQ`+ A|q  
allowable 可获宽免;免税的 0 rilg  
allowable business loss 可扣除的营业亏损 H JjW  
allowable expenses 可扣税的支出 (!dwUB  
allowance 免税额;津贴;备抵;准备金 TuMD+^x  
allowance for debts 债项的免税额 c7/fQc)h4d  
allowance for depreciation by wear and tear 耗损折旧免税额 @^K_>s9B  
allowance for funeral expenses 殡殓费的免税额 [p 8fg!|  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 V1\x.0Fs  
allowance for repairs and outgoings 修葺及支出方面的免税额 W*Ce1  
allowance to debtor 给债务人的津贴 (0QYX[(r~o  
alteration of capital 资本更改  nCSXvd/  
alternate trustee 候补受托人 R\>=}7  
amalgamation 合并 %( o[H sl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G FO(O  
ambit of charges 征税范围;收费范围  #)28ESj  
amended valuation 经修订的估值 :t6.J  
American Commodities Exchange 美国商品交易所 =f-.aq(G/  
American Express Bank Limited 美国运通银行 Xd@x(T~'X  
American Stock Exchange 美国证券交易所 QTuj v<|  
amortization 摊销 uJ>_ 2  
amount due from banks 存放银行同业的款项 = ms o1  
amount due from banks abroad 存放海外银行同业的款项 Czt>?8x`  
amount due from holding companies 控股公司欠款 ~0ZLaiJ  
amount due from local banks 存放本港银行同业的款项 6)Dp2  
amount due to banks 银行同业的存款 te8lF{R  
amount due to banks abroad 海外银行同业的存款 ]x`I@vSf7R  
amount due to holding companies 控股公司存款 O{44GB3  
amount due to local banks 本港银行同业的存款 q NE( @at  
amount due to outport banks 外埠银行同业的存款 2a[_^v $v  
amount for note issue 发行纸币的款额 n^;Sh$ Os  
amount of bond 担保契据的款额 N!#TK9  
amount of consideration 代价款额 8CN 0Q&|  
amount of contribution 供款数额 S1a}9Z|  
amount of indebtedness 负债款额 xN]88L}Tn  
amount of principal of the loan 贷款本金额 ,K[}Bz  
amount of rates chargeable 应征差饷数额 _+x&[^gjP  
amount of share capital 股本额 :Y>M/ /0  
amount of sums assured 承保款额 $XO#qOW  
amount of variation 变动幅度 xDTDfhA  
amount of vote 拨款数额 o 2sOf  
amount payable 应付款额 w`F4.e  
amount receivable 应收款额 UXN!iU)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lhLE)B2a2  
analysis 分析 VLfE3i4Vwl  
ancillary risk 附属风险 {Tym#  
annual account 周年帐目;周年帐目报表;年度决算;年结 no lLeRE1  
annual accounting date 年结日期 ]@UJ 8hDy  
annual allowance 每年免税额;年积金;年度津贴;年津 [MVG\6Up(  
annual balance 年度余额 ,6FmU$ Kn  
annual disposable income 每年可动用收入 K\]I@UTwq  
annual estimates 周年预算 "lJ [H=\  
annual fee 年费 Qg;?C  
annual general meeting 周年大会 {=GWQn6cc  
annual growth rate 年增率;每年增长率 m?=9j~F *  
annual long-term supplement 长期个案每年补助金 }v?_.MtS  
annual pensionable emolument 可供计算退休金的年薪 ;wkoQ8FD9  
annual report 年报 /\&Wk;u3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1Ev#[FOc  
annual return 周年报表;周年申报表;每年报税表格 A(>kp=~  
Annual Return Rules 《周年报表规则》 ~Q)137u]P  
annual review of consumer prices 每年消费物价回顾 zHsWj^m"  
annual roll-forward basis 逐年延展方式 G[=8Ko0U+n  
annual salary 年薪 ]C me)&hX  
annual statement 年度报表;年度决算表 U~e^  
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 Z>#MTxU(  
annuitant 年金受益人 8=h$6=1S  
annuity 年金 :Sj r  
annuity contract 年金合约 0aS&!"o!  
annuity on human life 人寿年金 C3 m#v[+  
antecedent debt 先前的债项 "|:I]ZB  
ante-dated cheque 倒填日期支票 z|gG%fM  
anticipated expenditure 预期开支 jS,zdJs=  
anticipated net profit 预期纯利 `*nK@:  
anticipated revenue 预期收入 rZBOWT  
anti-inflation measure 反通货膨胀措施 +o\s |G|l  
anti-inflationary stance 反通货膨胀立场 0 G.y_<=  
apparent deficit 表面赤字 z<rYh96uA  
apparent financial solvency 表面偿债能力 )=)=]|3  
apparent partner 表面合伙人 #n_uELE  
application for personal assessment 个人入息课税申请书  `xpU  
application of fund 资金应用 n xc35  
application to release as liquidator and to destruct the books of accounts and documents v9[[T6t/'  
申请免除清盘人职务及毁灭帐簿与文件 =5-|H;da  
appointed actuary 委任精算师 -bHfo%"^TT  
appointed auditor 委任核数师;委任审计师 %)K)h&m  
appointed trustee 委任的受托人 r ]cC4%in  
appointer 委任人 LFx*_3a  
apportioned pro rata 按比例分摊 gZs UX^%  
apportionment 分配;分摊 (y xrK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]k (n_+!  
apportionment formula 分摊方程式 ) !!xvyc  
apportionment of estate duty 遗产税的分摊 L8FLHT+R-  
appraisal 估价;评估 Ih!D6  
appreciable growth 可观增长 "c  S?t  
appreciable impact 显着影响 8'(|1  
appreciable increase 可观增长 |H)WJ/`  
appreciation 增值;升值 N8>;BHBV!  
appreciation against other currencies 相对其他货币升值 ktr l|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hlw0i a  
appreciation tax 增值税 v<`1z?dch  
appropriation 拨款;拨用;拨付 EQ j2:9f  
appropriation account 拨款帐目 W~1MeAI  
Appropriation Bill 拨款法案 W*xz 0  
appropriation-in-aid system 补助拨款办法 nFn@Z'T$N  
approved assets 核准资产 / !*gH1 s  
approved basket stock 认可一篮子证券 p?X`f#  
approved budget 核准预算 G([!(8&2Y  
approved charitable donation 认可慈善捐款 kOfu7Zj  
approved charitable institution 认可慈善机构 MO{6B#(<F  
approved currency 核准货币;认可货币 ;rj=hc  
approved estimates 核准预算 l|[8'*]r!  
approved estimates of expenditure 核准开支预算 2HNH@K  
approved overseas insurer 核准海外保险人 $z9z'^HqO  
approved overseas trust company 核准海外信托公司 b (,X3x*  
approved pooled investment fund 核准汇集投资基金 K_J o^BZ  
approved provident fund scheme 认可公积金计划 C(-bh]J  
approved provision 核准拨款 pEjA*6v|,  
approved redeemable share 核准可赎回股份 7b_Ihv   
approved regional stock 认可地区性证券 qR~s&SC#  
approved retirement scheme 认可退休金计划 TT429  
approved subordinated loan 核准附属贷款  4^L+LY  
arbitrage 套戥;套汇;套利  (BgO<  
arbitrageur 套戥者;套汇者 %EuXL% B  
arbitrary amount 临时款项 Z' 0Gd@/  
arrangement 措施;安排;协定 I499 Rrw#E  
arrears 欠款 a/.O, &3  
arrears of pay 欠付薪酬 eTc0u;{V  
arrears of revenue 逾期未收税款;逾期未收的帐项 )p MZ5|+X  
articles of association 组织章程;组织细则;组织章程细则 T~k5` ~\(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NC; 4  
ascertainment of profit 确定利润 %NbhR(  
"Asia Clear" “亚洲结算系统” 0;-S){  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {.We%{4V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1R/=as,R  
Asian Development Fund [ADF] 亚洲发展基金 -4JdK O  
Asian dollar bond 亚洲美元债券 =W9;rQm  
Asian dollar market 亚洲美元市场 k!]Tg"]JAh  
Asian dollar rate 亚洲美元利率 wR;_x x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 13]sZ([B%|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <dTo-P  
asked price 沽盘;喊价;索价;卖方报价 Te"<.0~1  
assessable income 应评税入息 j.GpJDq  
assessable loss 应评税亏损 7oPBe1P,K+  
assessable profit 应评税利润 Pl=X<Bp  
assessable value 应评税值 w+cI0lj  
assessed profit 估定利润 Q:]F* p2  
assessed value 经评估价值 1anV!&a<K(  
assessment 评税;评定;估价;评税单 {Ex0mw)T  
assessment number 评税编号;估价编号 'M\ou}P  
assessment of additional tax 补加税评税 xA nAW  
assessment of performance 业绩评估;实绩评价 Llf>C,)  
Assessor 评税主任 g eaeOERc  
asset price bubbles 资产价格泡沫 snTj!rV/_  
asset-backed securities 具资产保证的证券 '3wte9E/  
assets accretion 资产增值 35yhe:$nf  
assets and liabilities 资产与负债 Gb%PBg}HH  
assets betterment statement 资产递增表;资产改进表 ,vQkvuz  
assets lending 实物放款;有抵押贷款 ZYBNS~Q  
assets of the company passing on the death 死者去世时转移的公司资产 %@U<|9 %ua  
assets pledged as security for liabilities 用作负债抵押的资产 \Z^K=K(|  
assets portfolio 资产投资组合 kImGSIJ  
assets price 资产价格 {M]m cRB(  
assets quality 资产质素 l\5}\9yS  
assets realization 资产变现 5I{YsM  
assets refinancing arrangement 资产再集资安排 3Gt'<E|"  
assets securitization 资产证券化 r]'AdJFt  
assets situated outside Hong Kong 在香港以外地方的资产 \z8TYx@  
assets stripping 削减资产;拆卖资产 xH\'gli/  
assets value 资产值 \O?#gW\tR  
assignee 承让人 kX {c+qHM  
assignment 转让;转让书;转让契 ~ K^Z4  
assignment of interest 权益转让 u~?]/-.TY  
assignment of letters patent and trade mark 专利证书及商标转让 $g#j,  
assignment of property 物业转让;物业转让书 }rVnuRq  
assignment right 转让权 t09,X  
assignor 转让人 oZ%t!Fl1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 rQK2&37-,@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 tiwhG%?2  
associate member 附属会员 Y( /VW&K&:  
associated body corporate 相联法人团体 a2iaP  
associated company 相联公司;联属公司 jHB,r^:'  
associated corporation 相联法团 bdqo2ZO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lN1T\  
公认会计师公会〔英国〕 D?]aYCT  
Association of Futures Exchange Brokers 香港期货经纪协会 =#1iio&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D6_16PJE  
association of underwriters 承保人组织 33couAP#  
assumption of control 接管 }?>30+42:  
assurance 担保;保险;转易;转易书 }(J6zo9(x  
assurance of interest 权益的转易 1S\q\kz->D  
at 19XX price 按一九XX年价格计算 yA(H=L-=!1  
at a discount 按赔价计算;按贴水价格计算;打折扣 uZId.+Rk  
at a premium 按溢价计算;按升水价格计算 g}' "&Y  
at call 通知付款;按通知 LP_ !g  
at constant market price 按固定市价计算 RXgi>Hz  
at constant price 按固定价格计算 O" ['.b  
at cost 按成本计算 Czb@:l%sc  
at current market price 按当时市价计算;按现时市价计算 P 2;j>=W  
at current price 按当时价格计算;按现时价格计算 &#g;=jZ  
at factor cost 按要素成本计算;按生产要素成本计算 y{K~g<VL  
at money-of-the-day price 按付款当日价格计算 ? {cF'RB.  
at or better 按指定或较佳价位〔买卖指令〕 !e.@Xk.P6  
at par 按面值计算;平价 j/wNPB/NM  
at sight 见票即付 Tb}`]Y`X  
at the close 按收市盘 V# w$|B\  
at the opening 按开市盘 o?^j1\^  
attestation 见证;见证条款 'fcJ]%-=  
at-the-money option 平价期权 Pp3tEZfE  
attorney 受权人;受托代表人 :!3CoC.X|c  
attornment 新拥有人承认书 u&bo32fc  
attributable profit 可归属利润 S! ,.#e(Y  
attributable share value 可归属股份价值 ]=q?= %H  
Auckland Stock Exchange 奥克兰证券交易所 |...T 4:^Y  
auction 拍卖 w{K_+}fAC  
auctioneer 拍卖商 j4H,*fc  
audit 审计;核数 )F]E[sga  
Audit Commission 审计署 D4n ~ 2]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]Rnr>_>x;  
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〕 Z'WoChjM  
audit review 帐目审查  ;{BELv-4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2={`g/WeE  
audited account 审计帐目;经审计的帐目 rq}ew0&/  
audited annual account 经审计的周年帐目 _l}&|:  
audited balance sheet 经审计的资产负债表 ^N`ar9Db  
auditor 核数师;核数主任;审计师 tB}&-U|t[~  
auditor's certificate 核数师证明书;审计师证明书 y| @[?B  
auditor's report 核数师报告;审计师报告 (EuHQ &<^9  
Aussie bond 澳元债券 wC<!,tB(8  
austerity budget 紧缩预算 v2JC{XqrI  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Aq QArSu,  
Australia All Ordinaries Index 澳洲所有普通股票指数 Thw E1M  
Australian Dollar [AUD] 澳元 4\ H;A  
Australian Options Market 澳大利亚期权市场 z9&$Xao  
Australian Securities Commission 澳洲证券事务监察委员会 W?F+QmD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~2V|]Y;s  
Australian Stock Exchange 澳大利亚证券交易所 Sxjwqqv  
Austrian Schilling [ATS] 奥地利先令 7qgHH p  
authentication 认证;鉴证 $0D]d.w=  
authority to purchase 委托购买证;委购书 k=w%oqpN  
authorization 认可;核准;授权;授权书 uQ9P6w=Nt  
authorization by direction 指示授权 |CY.Y,  
authorization by instruction 指令授权 h3>/..l  
authorization by warrant 令状授权 fX#Em'Ab[  
authorization of unit trust 单位信托的认可 `EBo(^n}O  
authorized agent 指定代理人 =|pQA~UU#  
authorized capital 法定资本  U`IDZ{g  
authorized clerk 出市员 @\z2FJ79w  
authorized dealer 认可交易商 ga6M8eOI  
authorized financial institution 认可财务机构 ~e ]83?  
authorized fund 认可基金 l>7`D3  
authorized fund house 获授权的基金公司;认可基金公司 e<9IwS!/  
authorized institution 认可机构 <.s[x~b\`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 vDv:3qN7(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a0CmCv2#  
authorized insurer 获授权保险人;获认可承保人 ArbfA~jXB  
authorized investment 特准投资项目 DP &,jU6  
authorized person 获授权人 FuLP{]Y+AM  
authorized representative 获授权代表  9'\18_w  
authorized share capital 法定股本 :)cPc7$8  
automated quotation system 自动报价系统 [$;6LFs }  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pDCQ?VW  
自动交易系统〔香港期货交易所有限公司〕 <i%.bfQ/-  
automatic adjustment mechanism 自动调整机制 + Q}Y?([  
automatic adjustment system 自动调整系统 mcpM<vY/H  
Automatic Clearing House 自动票据交换所 c3Y\XzV3v  
automatic exchange rates accumulation system 自动化汇率累集系统 68+ 9^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "S_t%m&R  
automatic teller machine [ATM] 自动柜员机 ygWo9?  
autopay 自动转帐 iZwt,)(  
available assets 可用资产 UOy`N~\gh+  
available fiscal reserve 现存财政储备 O9dIobu4  
available profit 可用利润 2u*o/L+  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 NK~j>>^;v  
average 平均;平均数;海损 "qIO,\3T  
average basic salary 平均基本薪金 I|n<B"Q6^  
average consumer expenditure 平均消费开支;一般消费开支 @i$9c)D  
average cost 平均成本 =UM30 P/  
average cost of land production 增辟土地平均成本 2}/Z.)^Q  
average daily turnover 平均每日成交额 'n#;~  
average daily wage rate 平均每日工资率 uqXvN'Jr  
average expenditure pattern 平均开支模式 1<\@i{;xsU  
average growth rate 平均增长率 M0S}-eXc5  
average net fixed assets 固定资产平均净值 pD eqBO  
average of relatives 相对价格平均数 bezT\F/\  
average price 平均价格 uv/I`[@HK8  
average propensity to consume 平均消费倾向;一般消费倾向 F(Pe@ #)A  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Jj8z~3XnJ  
average rate 平均率 !\z:S?V  
average revenue 平均收入;平均收益 B ;9^  
average stock 平均库存;平均存货 _ohZTT%l  
average yearly rent 平均年租 V; Yl:*  
avoidance of double taxation 避免双重课税 z\sy~DM;>  
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*:!G  
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