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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: d<_NB]V&F  
A share A股;甲类股份 ;raz6DRO  
abatement of tax 减税;减扣免税额 Jxn3$  
ABN AMRO Bank N.V. 荷兰银行 ">4PePt.n  
above-the-line expenditure 线上项目支出;经常预算支出 "0b?+ 3_{G  
above-the-line receipt 线上项目收入;经常预算收入 :b <KX%g  
ABSA Asia Limited 南非联合亚洲有限公司 <_>.!9q  
absolute change 绝对数值变更 ia_Z\q  
absolute expenditure 实际开支 /MhS=gVxM  
absolute guideline figure 绝对准则数字 #n=A)#'my  
absolute interest 绝对权益 "bPCOJ[v9  
absolute order of discharge 绝对破产解除令 z'_&|-m  
absolute profit margin 绝对利润幅度 )`mbf|,&t{  
absolute value 实值;绝对值 _yNT=#/  
absolutely vested interest 绝对既得权益 B~WK)UR  
absorbed cost 已吸收成本;已分摊成本 W"dU1]  
absorption 吸收;分摊;合并 sRi?]9JIl  
absorption rate 吸收率;摊配率;分摊率 :fRmUAK%  
ACB Finance Limited 亚洲商业财务有限公司 8W;xi:CC  
acceptable form of reciprocity 合理的互惠条件 "/Om}*VhD  
acceptable rate 适当利率;适当汇率 I88Zrhw  
acceptance agreement 承兑协议 | xp$OL"a  
acceptance for honour 参加承兑 A%h~Z a  
acceptor 承兑人;接受人;受票人 Q! Kn|mnN  
acceptor for honour 参加承兑人 g})6V  
accident insurance 意外保险 pF|8OB%  
Accident Insurance Association of Hong Kong 香港意外保险公会 ``+c`F?5  
accident insurance scheme 意外保险计划 Cy<T Vk8  
accident year basis 意外年度基准 `'kc|!%MUq  
accommodation 通融;贷款 sS-W~u|C  
accommodation bill 通融票据;空头票据 T~s&)wD  
accommodation party 汇票代发人 w~4 z@/^"p  
account balance 帐户余额;帐户结余 HmhUc,EC  
account book 帐簿 L^3~gM"!  
account collected in advance 预收款项 {cmo^~[L$  
account current book 往来帐簿 e)*mC oR  
account of after-acquired property 事后取得的财产报告 -T2~W!  
account of defaulter 拖欠帐目 *C5:#A0  
account payable 应付帐款 TG4\%S$w  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7X(rLd 6#  
account receivable 应收帐款 EfFj!)fz  
account receivable report 应收帐款报表 }PtI0mZ1  
account statement 结单;帐单;会计财务报表 4\&H?:c.  
account title 帐户名称;会计科目 ;:AG2zE!  
accountant's report 会计师报告 )\um "l*\c  
Accountant's Report Rules 会计师报告规则 #D/$6ah~m  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Bh\ [ CY  
Accounting Arrangements 《会计安排》 2~#ZO?jE6  
accounting basis 会计基础 01&*`0?  
accounting by Official Receiver 破产管理署署长呈交的帐目 ny278tr Q7  
Accounting Circular 《会计通告》 NdM}xh  
accounting class 会计类别 R"m.&%n  
accounting date 记帐日期;会计结算日期 +F1]M2p]  
accounting for money 款项核算 "CIpo/ebL  
Accounting Officer 会计主任 K{, W_ ^  
accounting period 会计报告期;会计期 Bx\#`Y  
accounting policy 会计政策;会计方针 b%=1"&JI:  
accounting practice 会计惯例 +<'uw  
accounting principle 会计准则 '}wG"0  
accounting record 会计记录 9QX&7cs&[  
accounting report 会计报告 p6<E=5RRd1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3{.9O$  
Accounting Society of China 中国会计学会 mJwv&E  
accounting statement 会计报表 Q'FX:[@x-S  
accounting system 会计制度;会计系统 9`ri J4zl  
accounting transaction 会计事项;帐务交易 7yY1dR<Y  
accounting treatment 会计处理 ^JYF1   
accounting year 会计年度 Ln"+nKr  
accretion 增值;添加 ,2=UuW"K  
accrual 应计项目;应累算数目 @/_XS4  
accrual basis 应计制;权责发生制 I>N-95  
accrual basis accounting 应计制会计;权责发生制会计 b|X>3(  
accrue 应累算;应计 / e~  
accrued benefit 应累算利益 I T*fjUY&  
accrued charges 应计费用 8r7/IGFg  
accrued cumulative preference share dividend 应累算的累积优先股股息 tEi@p;Z>  
accrued expenses 应累算费用 1G e)p4  
accrued interest payable 应付利息;应计未付利息 J,dG4.ht  
accrued interest receivable 应收利息;应计未收利息 K9x*Sep  
accrued right 累算权益 9`nP(~  
accruing profit 应累算的利润 TzD:bKE&  
accumulated fiscal reserve 累积财政储备 ,Ut!u)  
accumulated profit 累积利润;滚存溢利 UD Iac;vT  
accumulated reserve 累积储备 {GGO')p  
accumulation of surplus income 累积收益盈余 Y\Fuj)  
acquired assets 既得资产 <a4 iL3  
acquisition 收购;购置;取得 /ieu)m:2  
acquisition cost 购置成本 ^L*VW gi9  
acquisition expenses 购置费用  3L 1lq .  
acquisition of 100% interest 收购全部股权 @B>%B EC  
acquisition of control 取得控制权 : L6-{9$  
acquisition of fixed assets 购置固定资产 GI'&g@?u  
acquisition of shell “买壳” F1Zk9%L%9$  
acquisition price 收购价 `4"y#Z  
act of God 天灾  6Dr$*9  
acting partner 执事合伙人 U 8qKD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &?`d8\z  
active partner 积极参与的合伙人 ; @[.$Q@I  
active trading 交投活跃 (&N$W&  
actual circulation 实际流通 ,b2O^tJF#  
actual cost 实际成本 P:zEx]Y%  
actual expenditure 实际开支;实际支出 o'= [<  
actual income 实际入息;实际收入;实际收益 2vW,.]95M  
actual market 现货市场 e+]YCp[(  
actual price 现货价;实际价格 EmBfiuX  
actual profit 实际利润 B?/12+sR  
actual quotation 实盘;实际价位;实际报价 D6pEQdX`  
actual year basis 按实际年度计算 i?P]}JENM  
actuals 实货 z- {"pI  
actuarial investigation 精算调查 W~W?<%@  
actuarial principle 精算原则 *aSRKY  
actuarial report 精算师报告 &CPe$'FYI  
Actuarial Society of Hong Kong 香港精算学会 IdC k  
actuarial valuation 精算师估值 nKZRq&~^E  
actuary 精算师 q)zu}m  
ad referendum agreement 暂定协议;有待覆核的协定 45!`g+)  
ad valorem duty 从价税;按值征税 S+e-b'++?  
ad valorem duty system 从价税制 0SGczgg  
ad valorem fee 从价费 YA8yMh*4D?  
ad valorem tariff 从价关税 V)@nRJg  
additional allowance 额外免税额 U_zpLpm^  
additional amount for unexpired risk 未过期风险的额外款额 ' /@!"IXz  
additional assessable profit 补加应评税利润 *YE IG#`  
additional assessment 补加评税 R&-W_v+  
additional commitment 额外承担 Eb{4.17b  
additional commitment vote 额外承担拨款 LcQ\?]w`]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {?h6*>-^Z  
additional dependent parent allowance 供养父母额外免税额 `6l24_eKf  
additional provision 额外拨款 ^5zS2nm  
additional stamp duty 附加印花税 TF ([yZO'  
additional tax 补加税罚款;补加税款 :67d>wb  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 v#AO\zYKd  
adjudged bankrupt 被裁定破产 T_;G))q'  
adjudicated bankrupt 裁定破产人 DrVbx  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F4aJr%!\6S  
adjudication of bankruptcy 裁定破产;宣告破产 Zj /H3,7  
adjudication of insolvency 裁定无力偿还债务 y(p:)Iv  
adjusted actual 经调整的实数;调整后的实数 "b+3 &i|  
adjusted current assets 经调整的流动资产;调整后的流动资产 ud~VQXZo  
adjusted figure 经调整的数字;调整后的数额 BYA=M*f  
adjusted liabilities 经调整的负债;调整后的负债 { &JurZ  
adjusted loss 经调整的亏损;调整后的亏损 }O-%kl  
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 fxf GJNR  
adjusted profit 经调整的利润;调整后的利润 HDfQ9__  
adjusted surplus 经调整的盈余额;调整后的盈余额 ">4[+'  
adjusted value 经调整的价值;调整后的价值 G){1`gAhNJ  
adjustment 调整;修订;理算〔保险〕 zqE8PbU0M;  
adjustment centre 调剂中心 h.+,*9T\  
adjustment lag 调整过程的时间差距;调整时差 %y^ Kw  
adjustment mechanism 调整机制 ^ _#gIT\  
adjustment of loss 亏损调整 S+\Mt+o  
adjustment process 调整过程;调整程序 N[?4yV2s  
adjustment range 调整幅度 B )3SiU  
administered exchange rate 受管制汇率 ?;r7j V/`j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4VL!U?dk  
administration expenses 行政费用 Se]t;7j  
administration fee 手续费;行政费 V[2<ha[n>  
administration in bankruptcy 破产管理 14)kKWG  
administration order 遗产管理令 <pa];k(IQL  
administrator 管理人;遗产管理人 *^$N $t/2  
administrator of the estate 遗产管理人 e715)_HD  
admission of debt 债项承认书 66y,{t  
admission of proof 接纳债权证明 W} +6L|  
advance 放贷款项;垫付款项;预支款项;预付款项 oY#XWe8Om  
advance account 暂支帐目;预付款帐户 IEKX'+t'  
advance compensation 预付补偿金 Z#E#P<&d  
advance from shareholder 股东垫款 TlZlE^EE<  
advance pending reimbursement 预支以待日后付还 >!ZyykAs  
advanced economy 先进经济体系 {10+(Vl  
advancement 预付;预付财产 Y&!McM!Jw  
advances warrant 垫款令 P)o[p(  
advancing 贷出 ~TmHnAz  
adverse balance 逆差 ? wiq 3f6  
adverse exchange 逆汇 jzOMjz~:)  
advertisement addressed to shareholders 在报章刊登的致股东通告 qi5>GX^t]b  
advice for collection 托收通知书 g_U*_5doA  
advice of drawing 提款通知书;汇票通知书 ]8j5Ou6#y  
advice of payment 付款通知 1oVDOo  
Advisory Committee [Securities and Futures Commission] uC$4TnoQx.  
谘询委员会〔证券及期货事务监察委员会〕 {&AT}7  
Advisory Committee on Diversification 经济多元化谘询委员会 xN~<<PIZ  
affidavit 誓章;遗产申报誓章 b|pNc'u:Cn  
affidavit of no receipt 述明无收款的誓章 dIh(~KqB  
affiliate 联号;联营公司;附属公司 5<'Jd3N{&  
affiliated company 附属公司;联号;联营公司 MyR\_)P?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 kTe<1^,m  
affordability 负担能力 'bqf?3W  
African Development Bank [AfDB] 非洲开发银行 #cg@Z  
after-acquired property 事后取得的财产 c\?/^xr'!}  
after-hours dealing 市后交易 Mh@ylp+q  
after-tax profit 税后盈利;税后利润;税后溢利 U},W/g-  
agency agreement 代理协议 %li{VDb  
agency expenses 代理机构的开支  K`mxb}  
agency fee 代理费 !"qEB2r  
Agency Law 《代理法》 ~d1RD  
agent 代理人;承销人 q\b9e&2Y  
agent of company 公司代理人 peP:5WB  
agent's fee 代理人费;经纪费 5;%xqdD  
aggregate 总计;总数;总体数字 \V7x3*nA  
aggregate amount 总款额;总额 Dl!'_u  
aggregate assets and liabilities 总体资产与负债 P_}_D{G  
aggregate at constant price 按固定价格计算的总体数字 k/f_@8  
aggregate demand 总需求 ZkG##Jp\>  
aggregate gross position 总持仓量 4 w  
aggregate limit 总限额 *h8XbBZH  
aggregate of salaries tax 合计薪俸税 P6Ol+SI#m  
aggregate performance 总体表现;总体业绩 lu(Omds+  
aggregate supply 总体供应 +/^q"/f F  
aggregate surplus 总盈余 &b:Zln.j  
aggregate total 整体总额 PzG:M7  
aggregate value 总值;合计价值 @!tmUme1c  
aggregated basis 合计基准 M)It(K8R  
aggregated net chargeable income 合计应课税入息实额 2FtEt+A+'  
aggregation 合并计算;合计;总和 Vf2! 0  
aggregation of incomes of husband and wife 夫妇入息合并计算 wZolg~dg  
aggregation of property 财产的总和 "PM:&v  
agio 差价;贴水 RB 0j!H:  
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》 = ~R3*GN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]7ZC>.t  
《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》 6 v#sq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ':fbf7EL<  
《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》 qdnNapWnc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nFOG=>c}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~wV98u-N  
agreement for a settlement 授产协议 vTa23YDW  
agreement for assignment 转让协议 zL=I-fVq  
agreement for sale 售卖协议;买卖协议 I(eR3d:  
agreement for sale and purchase 买卖协议 1>*<K/\qg  
agreement for the payment of interest 支付利息协议 2/NWWoKw  
agreement for the repayment of money 还款协议 #rL@  
agreement of reinsurance 再保险协议 S 2` ;7  
Agricultural Bank of China 中国农业银行 7 @Qlp$[F  
air passenger departure tax 飞机乘客离境税 CHSD 8D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l`G:@}P>G  
airport tax 机场税 -x5bdC(d  
alcohol duty 酒精税 ^hTJp{  
alienation 让与;让渡;转让 YXOD fd%L  
alimony 生活费;赡养费 tg4&j$  
All Ordinaries Index [AOI] 所有普通股指数 0iq$bT|  
all risks 全险;综合险 Kct +QO(  
All Sales Record for Stock Market 《股票市场成交报告》 { ^k,iTx   
Allied Capital Resources Limited 新联财务有限公司 W_lNvzag  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x}24?mP  
allocation letter 拨款信件 um4zLsd#v  
allocation of fund 分配款项;预留款项 h*'5h!  
allocation of profit 利润分配;溢利分配 ~|jy$*m4A  
allocation warrant 拨款令 .Zm }  
allotment 分配;配股 S`-IQ,*}  
allotment notice 股份配售通知;配股通知 0To 5|r  
allotment of shares 股份分配 LA3,e (e  
allowable 可获宽免;免税的 T"lqPbK  
allowable business loss 可扣除的营业亏损 Z@Z`8M@Q,  
allowable expenses 可扣税的支出 6:X\vw  
allowance 免税额;津贴;备抵;准备金 iC\=U  
allowance for debts 债项的免税额 lJ2/xE]  
allowance for depreciation by wear and tear 耗损折旧免税额 e 2&i  
allowance for funeral expenses 殡殓费的免税额 )O'<jwp$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f;6d/?=~  
allowance for repairs and outgoings 修葺及支出方面的免税额 yL,B\YCf8  
allowance to debtor 给债务人的津贴 1Vvx@1  
alteration of capital 资本更改 z{_Vn(Kg   
alternate trustee 候补受托人 T+( A7Qrx%  
amalgamation 合并 ? =Qg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SQvB)NOw  
ambit of charges 征税范围;收费范围 EnAw8Gm*  
amended valuation 经修订的估值 )W3l{T(  
American Commodities Exchange 美国商品交易所 a];i4lt(c  
American Express Bank Limited 美国运通银行 vUExS Z^  
American Stock Exchange 美国证券交易所 O\{_)L  
amortization 摊销 y$W3\`2q  
amount due from banks 存放银行同业的款项 ZPFTNwf  
amount due from banks abroad 存放海外银行同业的款项 tV%\Jk),  
amount due from holding companies 控股公司欠款 5Uz(Bi  
amount due from local banks 存放本港银行同业的款项 Qc/J"<Lx  
amount due to banks 银行同业的存款 :36^^Wm  
amount due to banks abroad 海外银行同业的存款 }e|]G,NZO  
amount due to holding companies 控股公司存款 ` &DiM@Sm  
amount due to local banks 本港银行同业的存款 P_%l}%   
amount due to outport banks 外埠银行同业的存款 ~Dh}E9E:  
amount for note issue 发行纸币的款额 %gB0D8,vo  
amount of bond 担保契据的款额 <\NXCUqDpo  
amount of consideration 代价款额 =l{KYv  
amount of contribution 供款数额 ?`iBp+iBv  
amount of indebtedness 负债款额 , X):2_m  
amount of principal of the loan 贷款本金额 $9$NX/P  
amount of rates chargeable 应征差饷数额 gW%(_H mX  
amount of share capital 股本额 $l0w{m!P  
amount of sums assured 承保款额 EPfVS  
amount of variation 变动幅度 ,\"gN5[$(  
amount of vote 拨款数额 J> |`  
amount payable 应付款额 Tl-B[CT  
amount receivable 应收款额 cVi CWc2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z81!F'x;  
analysis 分析 3"RZiOyv  
ancillary risk 附属风险 oZw#Nd   
annual account 周年帐目;周年帐目报表;年度决算;年结 U{m:{'np(H  
annual accounting date 年结日期 QJ'C?hn  
annual allowance 每年免税额;年积金;年度津贴;年津 -hfY:W`Dz  
annual balance 年度余额 u{^Kyo#v  
annual disposable income 每年可动用收入 )`0 j\  
annual estimates 周年预算 kv2:rmv  
annual fee 年费 H%V[% T4=  
annual general meeting 周年大会 R'U(]&e.j  
annual growth rate 年增率;每年增长率 Ews Ja3 `  
annual long-term supplement 长期个案每年补助金 m\Nc}P_"p  
annual pensionable emolument 可供计算退休金的年薪 =uEhxs j)S  
annual report 年报 M3;B]iRQD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =@ RVLml  
annual return 周年报表;周年申报表;每年报税表格 6UTdy1Qq>  
Annual Return Rules 《周年报表规则》 AG%aH=TKp  
annual review of consumer prices 每年消费物价回顾 /qr8  
annual roll-forward basis 逐年延展方式 =$J2  
annual salary 年薪 YTA  &G  
annual statement 年度报表;年度决算表 (d\bSo$]  
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 Vh&KfYY  
annuitant 年金受益人 |M&/( 0  
annuity 年金 >Li?@+Zl  
annuity contract 年金合约 -tJ*F!w6U  
annuity on human life 人寿年金 L"0L_G  
antecedent debt 先前的债项 Fh;(1X75I  
ante-dated cheque 倒填日期支票 '-_PO|}  
anticipated expenditure 预期开支 ,y @3'~  
anticipated net profit 预期纯利 j=LF1dG"  
anticipated revenue 预期收入  73X]|fy  
anti-inflation measure 反通货膨胀措施 ^~$ o-IX  
anti-inflationary stance 反通货膨胀立场 KYaf7qy]  
apparent deficit 表面赤字 c{q`uI;O  
apparent financial solvency 表面偿债能力 W1z5|-T  
apparent partner 表面合伙人 A>k;o0r  
application for personal assessment 个人入息课税申请书 1lM0pl6M  
application of fund 资金应用 Zx{'S3W  
application to release as liquidator and to destruct the books of accounts and documents z~al h?H  
申请免除清盘人职务及毁灭帐簿与文件 s.R(3}/  
appointed actuary 委任精算师 dE~ns ,+  
appointed auditor 委任核数师;委任审计师 Q)/q h;R u  
appointed trustee 委任的受托人 -0{WB(P  
appointer 委任人 =r2d{  
apportioned pro rata 按比例分摊  ?auiq  
apportionment 分配;分摊 E'}$'n?:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cE[lB08  
apportionment formula 分摊方程式 6=k^gH[g  
apportionment of estate duty 遗产税的分摊 ~%ZO8X:^  
appraisal 估价;评估 ;K!Or  
appreciable growth 可观增长 Z:{Z&HQC  
appreciable impact 显着影响 ;f?bb*1  
appreciable increase 可观增长 kaLRI|hC  
appreciation 增值;升值 |9h[Q[m  
appreciation against other currencies 相对其他货币升值 ~Q0}>m,S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ([|M,P6e)U  
appreciation tax 增值税 qJsEKuOs  
appropriation 拨款;拨用;拨付 g`1i[Iu2  
appropriation account 拨款帐目 N C& 1l]  
Appropriation Bill 拨款法案 h2nyP  
appropriation-in-aid system 补助拨款办法 |qD<h  
approved assets 核准资产 KK}&4^q  
approved basket stock 认可一篮子证券 pI4<` K  
approved budget 核准预算 ()Z$j,2  
approved charitable donation 认可慈善捐款 ]c D!~nJ  
approved charitable institution 认可慈善机构 l`k3!EZDS  
approved currency 核准货币;认可货币 G[mYx[BTz  
approved estimates 核准预算 6=FuH@Q&  
approved estimates of expenditure 核准开支预算 G(- `FH  
approved overseas insurer 核准海外保险人 1,E/So   
approved overseas trust company 核准海外信托公司 Ic*Q(X  
approved pooled investment fund 核准汇集投资基金 u|C9[(  
approved provident fund scheme 认可公积金计划 f]EHDcC3X  
approved provision 核准拨款 vzU%5,  
approved redeemable share 核准可赎回股份 [,c>-jA5  
approved regional stock 认可地区性证券 20q T1!j u  
approved retirement scheme 认可退休金计划 PSE![whK  
approved subordinated loan 核准附属贷款 711 z-  
arbitrage 套戥;套汇;套利 Ni`qU(I'|  
arbitrageur 套戥者;套汇者 <Aa%Uwpc  
arbitrary amount 临时款项 Je'$V%{E  
arrangement 措施;安排;协定 :MpCj<<[  
arrears 欠款 n1ICW 9  
arrears of pay 欠付薪酬 _Cxs"to  
arrears of revenue 逾期未收税款;逾期未收的帐项 anbr3L[!  
articles of association 组织章程;组织细则;组织章程细则 ZO,]h9?4  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _Cs.%R!r  
ascertainment of profit 确定利润 +hfl.OBy  
"Asia Clear" “亚洲结算系统” ;O CYx[|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G8SJ<\?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a?;{0I:Ln  
Asian Development Fund [ADF] 亚洲发展基金 PrCq JY  
Asian dollar bond 亚洲美元债券 ci!c7 ,'c  
Asian dollar market 亚洲美元市场 <D__17W:;  
Asian dollar rate 亚洲美元利率 b#b#r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b% F|V G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5 Z@Q ^  
asked price 沽盘;喊价;索价;卖方报价 !@Ox%vK  
assessable income 应评税入息 T|u)5ww%  
assessable loss 应评税亏损 tNjrd}8s  
assessable profit 应评税利润 1@am'#<  
assessable value 应评税值 ~HELMS~-  
assessed profit 估定利润 m4EkL  
assessed value 经评估价值 ~[C m#c  
assessment 评税;评定;估价;评税单 B>R6j}rh'k  
assessment number 评税编号;估价编号 uW]n3)7<I  
assessment of additional tax 补加税评税 a^22H  
assessment of performance 业绩评估;实绩评价 -6? 5|\  
Assessor 评税主任 b@7 ItzD  
asset price bubbles 资产价格泡沫 o,29C7Ii  
asset-backed securities 具资产保证的证券 @'S-nn,sO  
assets accretion 资产增值 y,aASy!Q  
assets and liabilities 资产与负债 A 9u9d\  
assets betterment statement 资产递增表;资产改进表 #pIb:/2a_  
assets lending 实物放款;有抵押贷款 [mm5?23g  
assets of the company passing on the death 死者去世时转移的公司资产 P6MT[  
assets pledged as security for liabilities 用作负债抵押的资产 *+ b[v7  
assets portfolio 资产投资组合 $ZA71TzMV  
assets price 资产价格 yEH30zSt  
assets quality 资产质素 @A:Xct  
assets realization 资产变现 /h_BF\VBs  
assets refinancing arrangement 资产再集资安排 n@*NQ`(_  
assets securitization 资产证券化 [P^ .=F  
assets situated outside Hong Kong 在香港以外地方的资产 aJub("  
assets stripping 削减资产;拆卖资产 Eq|_> f@@8  
assets value 资产值  :S.0e  
assignee 承让人 {9z EnVfg  
assignment 转让;转让书;转让契 4u<oe_n  
assignment of interest 权益转让 E]68IuP@'  
assignment of letters patent and trade mark 专利证书及商标转让 s>kzt1,x  
assignment of property 物业转让;物业转让书 v8LKv`I's  
assignment right 转让权 "2 Kh2[K  
assignor 转让人 _ ZJP]5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 s)}C&T$Y.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $ED<:[3N  
associate member 附属会员 c[4Z_5B  
associated body corporate 相联法人团体 MQhL>oQ  
associated company 相联公司;联属公司 @6\8&(|  
associated corporation 相联法团 -Z  @cj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]g:VvTJ;?  
公认会计师公会〔英国〕 uoF9&j5E@Z  
Association of Futures Exchange Brokers 香港期货经纪协会 .uhP (  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n#4Ra+dD  
association of underwriters 承保人组织 +~7@K{6 q-  
assumption of control 接管 _KKG^ u<  
assurance 担保;保险;转易;转易书 y0Ag px  
assurance of interest 权益的转易 K(hqDif*6  
at 19XX price 按一九XX年价格计算 R#oXQaBJ  
at a discount 按赔价计算;按贴水价格计算;打折扣 8NpQ"0X  
at a premium 按溢价计算;按升水价格计算 P! :D2zSH_  
at call 通知付款;按通知 =>4,/g3  
at constant market price 按固定市价计算 'peFT[1> (  
at constant price 按固定价格计算 Yk:\oM   
at cost 按成本计算 w* v%S   
at current market price 按当时市价计算;按现时市价计算 p 5P<3(  
at current price 按当时价格计算;按现时价格计算 pZXva9bE  
at factor cost 按要素成本计算;按生产要素成本计算 "S1+mSW>  
at money-of-the-day price 按付款当日价格计算 18F7;d N8  
at or better 按指定或较佳价位〔买卖指令〕 lrK5q  
at par 按面值计算;平价 ^"l4   
at sight 见票即付 sq*sbdE  
at the close 按收市盘 kFeuKSa^d  
at the opening 按开市盘 hMdsR,Iq  
attestation 见证;见证条款 OD{Rh(Id  
at-the-money option 平价期权 h"j{B  
attorney 受权人;受托代表人 A07FjT5w8  
attornment 新拥有人承认书 9"&HxyOfX  
attributable profit 可归属利润 )abo5   
attributable share value 可归属股份价值 f.Jz]WXw,  
Auckland Stock Exchange 奥克兰证券交易所 ]@Q14   
auction 拍卖 y;uk|#qnPS  
auctioneer 拍卖商 w_6h $"^x  
audit 审计;核数 TTS }, `  
Audit Commission 审计署 L[D}pL=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !x[ +rf  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 D/rKqPp|!  
audit review 帐目审查 {um~]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y8(g8RN  
audited account 审计帐目;经审计的帐目 dKhDO`.s  
audited annual account 经审计的周年帐目 Y!}BmRLh2  
audited balance sheet 经审计的资产负债表 V*LpO 8=  
auditor 核数师;核数主任;审计师 rT <=`9^{  
auditor's certificate 核数师证明书;审计师证明书 c/b} 39X  
auditor's report 核数师报告;审计师报告 {l! [{  
Aussie bond 澳元债券 H>k=V<  
austerity budget 紧缩预算 !DXKn\aQf  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D}Z].c@ E  
Australia All Ordinaries Index 澳洲所有普通股票指数 4?;1cXXA  
Australian Dollar [AUD] 澳元 qHklu2_%  
Australian Options Market 澳大利亚期权市场 I@e{>}  
Australian Securities Commission 澳洲证券事务监察委员会 5yuR[ VU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 njX!Ez  
Australian Stock Exchange 澳大利亚证券交易所 [26"?};"%  
Austrian Schilling [ATS] 奥地利先令 LC2t,!RRl&  
authentication 认证;鉴证 ]hc.cj`\W&  
authority to purchase 委托购买证;委购书 cW%F%:b  
authorization 认可;核准;授权;授权书 0OP6VZ\  
authorization by direction 指示授权  weKwBw  
authorization by instruction 指令授权 .(ki(8Z N  
authorization by warrant 令状授权 ~}(}:#>T  
authorization of unit trust 单位信托的认可 M{Wla 7  
authorized agent 指定代理人 nTyK Z(#u  
authorized capital 法定资本 Ub%5# <k|-  
authorized clerk 出市员 O$<kWSC  
authorized dealer 认可交易商 S!0<aFh  
authorized financial institution 认可财务机构 X*/j na"*  
authorized fund 认可基金 ZU5hHah.t  
authorized fund house 获授权的基金公司;认可基金公司 ^F/N-!}q  
authorized institution 认可机构 +<(N]w*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <%B sb}h,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9Y3_.qa(.  
authorized insurer 获授权保险人;获认可承保人 \IQf|  
authorized investment 特准投资项目 %[l5){:05  
authorized person 获授权人 vm_+U*%c  
authorized representative 获授权代表 .IE2d%]?  
authorized share capital 法定股本 `,3;#.[D  
automated quotation system 自动报价系统 De6WC*trq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qn5e[Vn  
自动交易系统〔香港期货交易所有限公司〕 KQ9~\No]  
automatic adjustment mechanism 自动调整机制 W c{<DE?J  
automatic adjustment system 自动调整系统 )k&<D*5s  
Automatic Clearing House 自动票据交换所 \GO^2&g(  
automatic exchange rates accumulation system 自动化汇率累集系统 S=*rWh8)%<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7LbBS:@3z_  
automatic teller machine [ATM] 自动柜员机 <-D>^p9  
autopay 自动转帐 OTY9Q  
available assets 可用资产 T8bk\\Od  
available fiscal reserve 现存财政储备 /PafIq  
available profit 可用利润 ZBUEg7c  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ~xer ZQgc  
average 平均;平均数;海损 [Abq("9p\  
average basic salary 平均基本薪金 zW+X5yK  
average consumer expenditure 平均消费开支;一般消费开支 m0DD|7}+  
average cost 平均成本 KmG*`Es  
average cost of land production 增辟土地平均成本 W1dpKv  
average daily turnover 平均每日成交额 ycz6-kEp  
average daily wage rate 平均每日工资率 d="Oge8  
average expenditure pattern 平均开支模式 0z1m!tr  
average growth rate 平均增长率 0Ihp`QGU:  
average net fixed assets 固定资产平均净值 jdqVS@SD  
average of relatives 相对价格平均数 JR] /\(  
average price 平均价格 l 8qCg/ew  
average propensity to consume 平均消费倾向;一般消费倾向 O~?H\2S  
average propensity to save 平均储蓄倾向;一般储蓄倾向 1tw>C\  
average rate 平均率 roSdcQTeT  
average revenue 平均收入;平均收益 DO` K_B  
average stock 平均库存;平均存货 ^K. d|z  
average yearly rent 平均年租 XHKiz2Pc1  
avoidance of double taxation 避免双重课税 SVB> 1s9F  
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 50kjX}  
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