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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$I5z.a  
A share A股;甲类股份 j~[z2tV  
abatement of tax 减税;减扣免税额 qKr8)}h  
ABN AMRO Bank N.V. 荷兰银行 GLeK'0Q@  
above-the-line expenditure 线上项目支出;经常预算支出 s;01u_  
above-the-line receipt 线上项目收入;经常预算收入 e#$]Y?,  
ABSA Asia Limited 南非联合亚洲有限公司 0dE@c./R i  
absolute change 绝对数值变更 RC7]'4o  
absolute expenditure 实际开支 Ch <[l8;K  
absolute guideline figure 绝对准则数字 0=2@  
absolute interest 绝对权益 \Je0CD=e`  
absolute order of discharge 绝对破产解除令 Whm,F^  
absolute profit margin 绝对利润幅度 <7/R,\Wg~  
absolute value 实值;绝对值 FQ<Ju.  
absolutely vested interest 绝对既得权益 [+n*~  
absorbed cost 已吸收成本;已分摊成本 o,AAC  
absorption 吸收;分摊;合并 aBNc(?ri  
absorption rate 吸收率;摊配率;分摊率 dxMOn  
ACB Finance Limited 亚洲商业财务有限公司 jCOIuw  
acceptable form of reciprocity 合理的互惠条件 )rn*iJ.e8  
acceptable rate 适当利率;适当汇率 #S!)JM|4wk  
acceptance agreement 承兑协议 '7hu 2i5  
acceptance for honour 参加承兑 n|9-KTe7|*  
acceptor 承兑人;接受人;受票人 :L F?  
acceptor for honour 参加承兑人 5\:^ y'g[  
accident insurance 意外保险 -*Xa3/kQ  
Accident Insurance Association of Hong Kong 香港意外保险公会  *x@Onj  
accident insurance scheme 意外保险计划 Vc&! OE  
accident year basis 意外年度基准 p6>Svcc  
accommodation 通融;贷款 8lvV4yb  
accommodation bill 通融票据;空头票据 g+vva"  
accommodation party 汇票代发人 RO+GK`J  
account balance 帐户余额;帐户结余 Lo{ E:5q  
account book 帐簿 G|!Tj X7s  
account collected in advance 预收款项 |"ls\ 7  
account current book 往来帐簿 Yvw(t j5_5  
account of after-acquired property 事后取得的财产报告 ayR-\mZ  
account of defaulter 拖欠帐目 &^ 1$^=  
account payable 应付帐款 ,8U &?8l  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 snE8 K}4  
account receivable 应收帐款 [=6]+V83M  
account receivable report 应收帐款报表 y\4L{GlBM  
account statement 结单;帐单;会计财务报表 )~)J?l3 {  
account title 帐户名称;会计科目 *2p t%eav  
accountant's report 会计师报告 Gp?a(-K5  
Accountant's Report Rules 会计师报告规则 [B\h$IcRv  
accounting and auditing procedure 会计与审计程序;会计与核数程序 o=1Uh,S3R  
Accounting Arrangements 《会计安排》 B+P(M!m3  
accounting basis 会计基础 4gI/!,J(b  
accounting by Official Receiver 破产管理署署长呈交的帐目 jS]ru-5.  
Accounting Circular 《会计通告》 +%yfcyZ.  
accounting class 会计类别 k]F[>26k  
accounting date 记帐日期;会计结算日期 AVlhNIr  
accounting for money 款项核算 4VJ-,Z  
Accounting Officer 会计主任 D=j-!{zB  
accounting period 会计报告期;会计期 BKCA <  
accounting policy 会计政策;会计方针 S 6@u@C  
accounting practice 会计惯例 4KhV|#-;k  
accounting principle 会计准则 _mqL8ho  
accounting record 会计记录 )B"jF>9)[  
accounting report 会计报告 ]sf7{lVT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :%t U'w  
Accounting Society of China 中国会计学会 ?pW`cFLDHF  
accounting statement 会计报表 GZN ^k+w  
accounting system 会计制度;会计系统 eVjBGJ=2e  
accounting transaction 会计事项;帐务交易 <=zQ NBtx  
accounting treatment 会计处理 n\Z!ff/  
accounting year 会计年度 SA&Rep^  
accretion 增值;添加 %KC yb  
accrual 应计项目;应累算数目 xI#9  
accrual basis 应计制;权责发生制 #++lg{  
accrual basis accounting 应计制会计;权责发生制会计 .F98G/s  
accrue 应累算;应计 Q|S.R1L^  
accrued benefit 应累算利益 g0xuxK;9c  
accrued charges 应计费用 \tf <B\oa  
accrued cumulative preference share dividend 应累算的累积优先股股息 k^3>Y%^1  
accrued expenses 应累算费用 |7'df&CA  
accrued interest payable 应付利息;应计未付利息 CpUk Cgg  
accrued interest receivable 应收利息;应计未收利息 $p1(He0 2  
accrued right 累算权益 Sq>dt[7  
accruing profit 应累算的利润 B nFwlw  
accumulated fiscal reserve 累积财政储备 ]R+mKUZ9  
accumulated profit 累积利润;滚存溢利 }MJy +Z8&  
accumulated reserve 累积储备 ,?J!  
accumulation of surplus income 累积收益盈余 -^&<Z 0m  
acquired assets 既得资产 <T` 7%$/E  
acquisition 收购;购置;取得 [<lHCQXJ/  
acquisition cost 购置成本 >!eAM )  
acquisition expenses 购置费用 ;v}GJ<3  
acquisition of 100% interest 收购全部股权 j8v8uZ;x  
acquisition of control 取得控制权 7x"R3  
acquisition of fixed assets 购置固定资产 G)EU_UE 9  
acquisition of shell “买壳” ? ^0:3$La  
acquisition price 收购价 R5N%e%[  
act of God 天灾 [>jbhV'  
acting partner 执事合伙人 R6` WN  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |B?cVc0  
active partner 积极参与的合伙人 u4t7Ie*Q  
active trading 交投活跃 f}o\*|k_|  
actual circulation 实际流通 }s7$7  
actual cost 实际成本 }zeO]"`  
actual expenditure 实际开支;实际支出 cXA i k-  
actual income 实际入息;实际收入;实际收益 \ ZgE  
actual market 现货市场 H`*LBqDk  
actual price 现货价;实际价格 wg9t)1k{e  
actual profit 实际利润 .<->C?#  
actual quotation 实盘;实际价位;实际报价 "IZa!eUW  
actual year basis 按实际年度计算 C'>|J9~Gz  
actuals 实货 !O\82d1P  
actuarial investigation 精算调查 .T}Wdn g  
actuarial principle 精算原则 !8TlD-ZT/  
actuarial report 精算师报告 h1j!IG  
Actuarial Society of Hong Kong 香港精算学会 W =D4r  
actuarial valuation 精算师估值 KI.q@zO6|  
actuary 精算师 Q)~aiI0  
ad referendum agreement 暂定协议;有待覆核的协定 x) ,eI'mf  
ad valorem duty 从价税;按值征税 R4[N:~Z$|  
ad valorem duty system 从价税制 FI)17i$  
ad valorem fee 从价费 =rMUov h  
ad valorem tariff 从价关税 zykT*V  
additional allowance 额外免税额 V><,UI=,n  
additional amount for unexpired risk 未过期风险的额外款额 G0CW}e@)  
additional assessable profit 补加应评税利润 >Rl"  
additional assessment 补加评税 &xU[E!2H%  
additional commitment 额外承担 `XJG(Oas\  
additional commitment vote 额外承担拨款 LGq'WU31:)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DEBB()6,  
additional dependent parent allowance 供养父母额外免税额 :,3C 0T3r  
additional provision 额外拨款 9)h"-H;5:  
additional stamp duty 附加印花税 )cX*I gO  
additional tax 补加税罚款;补加税款 Ab~3{Q]#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qFicBpB  
adjudged bankrupt 被裁定破产 B~'vCuE  
adjudicated bankrupt 裁定破产人 Q3XpHnufu+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1rNzJ;'  
adjudication of bankruptcy 裁定破产;宣告破产 =T3 <gGM  
adjudication of insolvency 裁定无力偿还债务 |.(dq^  
adjusted actual 经调整的实数;调整后的实数 ]Oe2JfJwx  
adjusted current assets 经调整的流动资产;调整后的流动资产 OyStqi  
adjusted figure 经调整的数字;调整后的数额 U#0Q)  
adjusted liabilities 经调整的负债;调整后的负债 #%pI(,o=  
adjusted loss 经调整的亏损;调整后的亏损 y;4OY  
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 kGH}[w  
adjusted profit 经调整的利润;调整后的利润 s%vis{2  
adjusted surplus 经调整的盈余额;调整后的盈余额 zv|2:4H  
adjusted value 经调整的价值;调整后的价值 $| zX|  
adjustment 调整;修订;理算〔保险〕 >,v`EIg  
adjustment centre 调剂中心 .H escg/S  
adjustment lag 调整过程的时间差距;调整时差 w VvF^VHV^  
adjustment mechanism 调整机制 SUMrFd~  
adjustment of loss 亏损调整 =h-U  
adjustment process 调整过程;调整程序 ({ +!`}GY  
adjustment range 调整幅度 B~?*?Z'  
administered exchange rate 受管制汇率 cF\;_0u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +UCG0D  
administration expenses 行政费用 @T@< _ ?)  
administration fee 手续费;行政费 kq?Ms|h  
administration in bankruptcy 破产管理 )~& CvJ  
administration order 遗产管理令 @CNi{. RX  
administrator 管理人;遗产管理人  Z< 1  
administrator of the estate 遗产管理人 bpOYHc6,*`  
admission of debt 债项承认书 @Y?#Sl*  
admission of proof 接纳债权证明 'Y?"{HZ  
advance 放贷款项;垫付款项;预支款项;预付款项 \9.bt:k@OT  
advance account 暂支帐目;预付款帐户 bc*X/).  
advance compensation 预付补偿金 , |0}<%  
advance from shareholder 股东垫款 N(O9&L*4fm  
advance pending reimbursement 预支以待日后付还 u6J8"< -W  
advanced economy 先进经济体系 \Yy$MLs  
advancement 预付;预付财产 Juo^,  
advances warrant 垫款令 dSLU>E3g  
advancing 贷出 <'}YyU=  
adverse balance 逆差 #`~C)=-  
adverse exchange 逆汇 SDL7<ZaE  
advertisement addressed to shareholders 在报章刊登的致股东通告 jY  &k  
advice for collection 托收通知书 )i6mzzj5  
advice of drawing 提款通知书;汇票通知书 !d'GE`w T  
advice of payment 付款通知 n#mA/H;wV  
Advisory Committee [Securities and Futures Commission] NxfOF  
谘询委员会〔证券及期货事务监察委员会〕 sm9k/(-  
Advisory Committee on Diversification 经济多元化谘询委员会 3v(*5  
affidavit 誓章;遗产申报誓章 bjyZk_\  
affidavit of no receipt 述明无收款的誓章 aasoW\UG  
affiliate 联号;联营公司;附属公司 -<6\1J  
affiliated company 附属公司;联号;联营公司 +u.1 ;qF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9q)Kfz  
affordability 负担能力 CMe 06^U   
African Development Bank [AfDB] 非洲开发银行 y@1+I ~@  
after-acquired property 事后取得的财产 2{D{sa  
after-hours dealing 市后交易 hC:n5]K  
after-tax profit 税后盈利;税后利润;税后溢利 vp1941P  
agency agreement 代理协议 :X"?kK0V  
agency expenses 代理机构的开支 ,y1PbA0m  
agency fee 代理费 % BVs47g  
Agency Law 《代理法》 0mpX)S  
agent 代理人;承销人 #akpXdXs  
agent of company 公司代理人 $': E\*ICb  
agent's fee 代理人费;经纪费 ycc4W*]  
aggregate 总计;总数;总体数字 }q`ts=dlGt  
aggregate amount 总款额;总额 +00b)TF  
aggregate assets and liabilities 总体资产与负债 UMv.{iEj  
aggregate at constant price 按固定价格计算的总体数字 ]E7F /O/.  
aggregate demand 总需求 ,k.3|aZE  
aggregate gross position 总持仓量 B{/R: Hm  
aggregate limit 总限额 8Pfb~&X^Ws  
aggregate of salaries tax 合计薪俸税 Y5f1lUT  
aggregate performance 总体表现;总体业绩 Q}`0W[a ~  
aggregate supply 总体供应 @>u}eB>Kn  
aggregate surplus 总盈余 ,NOsFO-`<  
aggregate total 整体总额 ~Io7]  
aggregate value 总值;合计价值 j_/>A=OD  
aggregated basis 合计基准 *lYVY) L  
aggregated net chargeable income 合计应课税入息实额 -^K"ZP1  
aggregation 合并计算;合计;总和 Amp#GR1CA  
aggregation of incomes of husband and wife 夫妇入息合并计算 y?rPlA_  
aggregation of property 财产的总和 \j+1V1t9  
agio 差价;贴水 iMAfJ-oN  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 )5rb&M}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6 uv#de  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 bNm#tmSt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ICpAt~3[M  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jGJLSEe_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .I$qCb|FP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 XywE1}3  
agreement for a settlement 授产协议 6RG)` bu  
agreement for assignment 转让协议 iyA'#bE-  
agreement for sale 售卖协议;买卖协议 VQ"hUX8  
agreement for sale and purchase 买卖协议 8H;t_B  
agreement for the payment of interest 支付利息协议 ?TM ,Q  
agreement for the repayment of money 还款协议 PZ2;v<  
agreement of reinsurance 再保险协议 :C7_Jp*Qv  
Agricultural Bank of China 中国农业银行 f6EZ( v  
air passenger departure tax 飞机乘客离境税 k\wW##=v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M*y)6H k~  
airport tax 机场税 ^({})T0wu  
alcohol duty 酒精税 H6kR)~zhf  
alienation 让与;让渡;转让 3e #p @sB  
alimony 生活费;赡养费 +:8fC$vVfC  
All Ordinaries Index [AOI] 所有普通股指数 -mAUo;O  
all risks 全险;综合险 Q8C_9r/:N>  
All Sales Record for Stock Market 《股票市场成交报告》 WM Fb4SUR  
Allied Capital Resources Limited 新联财务有限公司 C`K?7v3$m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nv GF2(;l  
allocation letter 拨款信件 4 <9=5q]  
allocation of fund 分配款项;预留款项 BYpG  
allocation of profit 利润分配;溢利分配 _?<|{O  
allocation warrant 拨款令 7zA'ri3w  
allotment 分配;配股 8R2QZXJb-  
allotment notice 股份配售通知;配股通知 ={_C&57N1  
allotment of shares 股份分配 cU RkP`  
allowable 可获宽免;免税的  0bz'&  
allowable business loss 可扣除的营业亏损 _|iSF2f,X  
allowable expenses 可扣税的支出 ]@dZ{H|  
allowance 免税额;津贴;备抵;准备金 ?b*s. ^  
allowance for debts 债项的免税额 }]e-{C}  
allowance for depreciation by wear and tear 耗损折旧免税额 %9w::hav  
allowance for funeral expenses 殡殓费的免税额 b+,' ;bW  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f) znTJL  
allowance for repairs and outgoings 修葺及支出方面的免税额 *Y,x|F  
allowance to debtor 给债务人的津贴 7_%"BVb"  
alteration of capital 资本更改 fo5iJz"Z  
alternate trustee 候补受托人 (XeE2l2M  
amalgamation 合并 V:qSy#e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E;,u2[3  
ambit of charges 征税范围;收费范围 x8wD0D  
amended valuation 经修订的估值 N2B|SO''  
American Commodities Exchange 美国商品交易所 H+1-]'g`  
American Express Bank Limited 美国运通银行 Uhe=h&e2k@  
American Stock Exchange 美国证券交易所 4\y/'`xm)6  
amortization 摊销 ;L cVr13J/  
amount due from banks 存放银行同业的款项 t=|evOz]  
amount due from banks abroad 存放海外银行同业的款项 2#P* ,  
amount due from holding companies 控股公司欠款 Z9:-rcr  
amount due from local banks 存放本港银行同业的款项 B{|8#jqY  
amount due to banks 银行同业的存款 ;fsZ7k4]do  
amount due to banks abroad 海外银行同业的存款 `JOOnTenQ  
amount due to holding companies 控股公司存款 $@"l#vJPfc  
amount due to local banks 本港银行同业的存款 ?>hPO73{  
amount due to outport banks 外埠银行同业的存款 @*OZx9  
amount for note issue 发行纸币的款额 m4aB*6<lq  
amount of bond 担保契据的款额 fhar&\;S  
amount of consideration 代价款额 *-MM<|Qt  
amount of contribution 供款数额 NYE` Kin-  
amount of indebtedness 负债款额 pv*,gSS  
amount of principal of the loan 贷款本金额 QOjqQfmM;  
amount of rates chargeable 应征差饷数额 :ZTc7 }  
amount of share capital 股本额 u\ #"L  
amount of sums assured 承保款额 Qc gRAo+u  
amount of variation 变动幅度 )T';qm0w  
amount of vote 拨款数额 cVubb}ou  
amount payable 应付款额 FB  _pw!z  
amount receivable 应收款额 'h/CoTk@,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z9MdD>uwi  
analysis 分析 4xk|F'6K  
ancillary risk 附属风险 o}W%I/s  
annual account 周年帐目;周年帐目报表;年度决算;年结 d\p,2  
annual accounting date 年结日期 eAXc:222  
annual allowance 每年免税额;年积金;年度津贴;年津 _&N2'hG=sn  
annual balance 年度余额 [K9'<Qnu  
annual disposable income 每年可动用收入 AB F"~=aL  
annual estimates 周年预算 'ixwD^x  
annual fee 年费 vI2^tX 9  
annual general meeting 周年大会 ,8:(OB|a  
annual growth rate 年增率;每年增长率 %ZNI:Uh  
annual long-term supplement 长期个案每年补助金 e<=cdze  
annual pensionable emolument 可供计算退休金的年薪 [onGNq?#  
annual report 年报 lp<g \  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]vgB4~4#LP  
annual return 周年报表;周年申报表;每年报税表格 ;ado0-VQi'  
Annual Return Rules 《周年报表规则》 T^w36}a  
annual review of consumer prices 每年消费物价回顾 LJ*q1 ;<E  
annual roll-forward basis 逐年延展方式  86(I^=  
annual salary 年薪 I|>^1kr8w  
annual statement 年度报表;年度决算表 94+KdHAo^M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .z 6fv  
annuitant 年金受益人 GqWB{$J;"  
annuity 年金 2W/?q!t  
annuity contract 年金合约 \]=7!RQ\  
annuity on human life 人寿年金 kB/D!1 "  
antecedent debt 先前的债项 U'R)x";=  
ante-dated cheque 倒填日期支票 dik:4;  
anticipated expenditure 预期开支 ]3VI|f$$  
anticipated net profit 预期纯利 +VCGlr  
anticipated revenue 预期收入 b+@JY2dvj  
anti-inflation measure 反通货膨胀措施 F_;vO%}  
anti-inflationary stance 反通货膨胀立场 &z>e5_.  
apparent deficit 表面赤字 aemc2b*  
apparent financial solvency 表面偿债能力 zRq-b`<7V  
apparent partner 表面合伙人 T'4z=Z]w  
application for personal assessment 个人入息课税申请书 )6+eNsxMlC  
application of fund 资金应用 11<Qxu$rL  
application to release as liquidator and to destruct the books of accounts and documents /h*>P:i].  
申请免除清盘人职务及毁灭帐簿与文件 jJuW-(/4[  
appointed actuary 委任精算师 lD"(MQV@0  
appointed auditor 委任核数师;委任审计师 ]T;EdK-  
appointed trustee 委任的受托人 "NgxkbDEbG  
appointer 委任人 v=_6XF  
apportioned pro rata 按比例分摊 zY|t0H  
apportionment 分配;分摊 ZHGC6a!a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ttxqf:OMf  
apportionment formula 分摊方程式 7Garnd b  
apportionment of estate duty 遗产税的分摊 I9:Cb)hbU]  
appraisal 估价;评估 }z\_;\7  
appreciable growth 可观增长 4W3\P9p=  
appreciable impact 显着影响 \RvvHty-V  
appreciable increase 可观增长 mf}O-Igte  
appreciation 增值;升值 F8;dKyT?q  
appreciation against other currencies 相对其他货币升值 S zUpWy&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -PS#Z0>  
appreciation tax 增值税 Bx/L<J@  
appropriation 拨款;拨用;拨付 )yTm.F  
appropriation account 拨款帐目 <^zHE=h"  
Appropriation Bill 拨款法案 WHjUR0NZ  
appropriation-in-aid system 补助拨款办法 9(6I<]#  
approved assets 核准资产 \T <$9aNb  
approved basket stock 认可一篮子证券 ]3g?hM6  
approved budget 核准预算 1RK=,Wx  
approved charitable donation 认可慈善捐款 Y7vA`kjD-C  
approved charitable institution 认可慈善机构 %*&UJpbA  
approved currency 核准货币;认可货币 :{oZ~<  
approved estimates 核准预算 *e-A6S h  
approved estimates of expenditure 核准开支预算 emdoA:w+   
approved overseas insurer 核准海外保险人 {K9/H qH  
approved overseas trust company 核准海外信托公司 _>9.v%5cs(  
approved pooled investment fund 核准汇集投资基金 Ti'}MC+0  
approved provident fund scheme 认可公积金计划 -u? S=h}  
approved provision 核准拨款 !!Aj<*%  
approved redeemable share 核准可赎回股份 |7X:TfJ  
approved regional stock 认可地区性证券 `;)\u  
approved retirement scheme 认可退休金计划 ik!..9aB  
approved subordinated loan 核准附属贷款 " t7M3i_  
arbitrage 套戥;套汇;套利 LxpuhvIO  
arbitrageur 套戥者;套汇者 7oq[38zB  
arbitrary amount 临时款项  >lBD<;T  
arrangement 措施;安排;协定 (HSgEs1d  
arrears 欠款 g_G6~-.9I  
arrears of pay 欠付薪酬 e_V O3"  
arrears of revenue 逾期未收税款;逾期未收的帐项 tl><"6AIP  
articles of association 组织章程;组织细则;组织章程细则 hWKJ,r%9;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NMww>80  
ascertainment of profit 确定利润 +reor@h  
"Asia Clear" “亚洲结算系统” v@wb"jdFi$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NcP.;u;`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 jK' N((Hz  
Asian Development Fund [ADF] 亚洲发展基金 bks/ `rIA  
Asian dollar bond 亚洲美元债券 HO[wTB|D]  
Asian dollar market 亚洲美元市场 om]4BRe  
Asian dollar rate 亚洲美元利率 Y_]De3:V0B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dlG=Vq&Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (sQr X{~  
asked price 沽盘;喊价;索价;卖方报价 Le*.*\  
assessable income 应评税入息 !w H'b  
assessable loss 应评税亏损 i| ZceX/  
assessable profit 应评税利润 zcva-ze:;  
assessable value 应评税值 H_0/f8GwnG  
assessed profit 估定利润 h68]=KyK  
assessed value 经评估价值 Ton94:9bZ  
assessment 评税;评定;估价;评税单 M4d47<'*~  
assessment number 评税编号;估价编号 &R$CZU  
assessment of additional tax 补加税评税 JXw^/Y$  
assessment of performance 业绩评估;实绩评价 !H2QjW  
Assessor 评税主任 ** +e7k   
asset price bubbles 资产价格泡沫 ^mb[j`CCt  
asset-backed securities 具资产保证的证券 gd0Vp Xf'  
assets accretion 资产增值 ]XTu+T.aT  
assets and liabilities 资产与负债 lhi_6&&[8  
assets betterment statement 资产递增表;资产改进表 t w(JZDc  
assets lending 实物放款;有抵押贷款 0jzbG]pc:E  
assets of the company passing on the death 死者去世时转移的公司资产 l$YC/ bP  
assets pledged as security for liabilities 用作负债抵押的资产 m~>Y{F2  
assets portfolio 资产投资组合 l9Q(xuhv  
assets price 资产价格 <&!v1yR  
assets quality 资产质素 #_B-4sm  
assets realization 资产变现 W;1|+6x  
assets refinancing arrangement 资产再集资安排 >OP+^^oZ<  
assets securitization 资产证券化 I"1;|`L~:  
assets situated outside Hong Kong 在香港以外地方的资产 @&"Pci+-|  
assets stripping 削减资产;拆卖资产 {VP$J"\e  
assets value 资产值 k64."*X  
assignee 承让人 JMCW}bA  
assignment 转让;转让书;转让契 qiZO _=0  
assignment of interest 权益转让 n3lE, b  
assignment of letters patent and trade mark 专利证书及商标转让 jA(>sz  
assignment of property 物业转让;物业转让书 zSE<"(a  
assignment right 转让权 :=9] c17=  
assignor 转让人 @m?QR(LJ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !I\!;b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &h~Xq^  
associate member 附属会员 4HAp{a1  
associated body corporate 相联法人团体 ||zb6|7I4  
associated company 相联公司;联属公司 : iiw3#]  
associated corporation 相联法团 k/03ZxC-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jt@SZI`  
公认会计师公会〔英国〕 < F )_!0C  
Association of Futures Exchange Brokers 香港期货经纪协会 0A:n0[V:]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KK,Z"){  
association of underwriters 承保人组织 QaGlR`Y  
assumption of control 接管 9 C{;h  
assurance 担保;保险;转易;转易书 2Sq_Tw3^  
assurance of interest 权益的转易 cD4 kC>P*  
at 19XX price 按一九XX年价格计算 DOz\n|8S  
at a discount 按赔价计算;按贴水价格计算;打折扣 xBFJ} v  
at a premium 按溢价计算;按升水价格计算 O,<IGO  
at call 通知付款;按通知 dDDGM:]  
at constant market price 按固定市价计算 hfcIvs/!  
at constant price 按固定价格计算 Jd,)a#<j  
at cost 按成本计算 >\ u<&>i  
at current market price 按当时市价计算;按现时市价计算 S?{ /hy  
at current price 按当时价格计算;按现时价格计算 Eh| .  
at factor cost 按要素成本计算;按生产要素成本计算 rtQHWRUn  
at money-of-the-day price 按付款当日价格计算 CU:o*;jP  
at or better 按指定或较佳价位〔买卖指令〕 +uWYK9  
at par 按面值计算;平价 =TP( UJ  
at sight 见票即付 7B3w\  
at the close 按收市盘 >O/ D!j|  
at the opening 按开市盘 ki;UY~  
attestation 见证;见证条款 Zs2-u^3&  
at-the-money option 平价期权 OOBhbpg!D  
attorney 受权人;受托代表人 uE=$p)  
attornment 新拥有人承认书 /?/#B `  
attributable profit 可归属利润  qW_u  
attributable share value 可归属股份价值 CJaKnz  
Auckland Stock Exchange 奥克兰证券交易所 QIB>rQCceo  
auction 拍卖 2eQdQwX  
auctioneer 拍卖商 +~nzii3  
audit 审计;核数 M!M!Ni  
Audit Commission 审计署 K:y^OAZfV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s,*c@1f?  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 s]27l3)B  
audit review 帐目审查 W</n=D<,I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %ICglF R  
audited account 审计帐目;经审计的帐目 f!t69nd%L  
audited annual account 经审计的周年帐目 pN[0YmY#  
audited balance sheet 经审计的资产负债表 V_U'P>_I  
auditor 核数师;核数主任;审计师 M~6@20$oW  
auditor's certificate 核数师证明书;审计师证明书 |4Ck;gg!j  
auditor's report 核数师报告;审计师报告 9O,,m~B  
Aussie bond 澳元债券 Lb=W;9;  
austerity budget 紧缩预算 RBGlzk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m:Go-tk  
Australia All Ordinaries Index 澳洲所有普通股票指数 >x:EJV   
Australian Dollar [AUD] 澳元 fvo<(c#Y#  
Australian Options Market 澳大利亚期权市场 gd@p|PsS^  
Australian Securities Commission 澳洲证券事务监察委员会 |-2}j2'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IF k  
Australian Stock Exchange 澳大利亚证券交易所 &217l2X /  
Austrian Schilling [ATS] 奥地利先令 u3tZ[Y2 c  
authentication 认证;鉴证 (9fdljl],:  
authority to purchase 委托购买证;委购书 a?cn9i)#  
authorization 认可;核准;授权;授权书 b1^n KB  
authorization by direction 指示授权 8_\W/I!7b  
authorization by instruction 指令授权 cm>E[SHr  
authorization by warrant 令状授权 K=u0nrG*  
authorization of unit trust 单位信托的认可 \6j^k Y=  
authorized agent 指定代理人 "u' )g&   
authorized capital 法定资本 ek-!b!iI  
authorized clerk 出市员 R -elIp  
authorized dealer 认可交易商 S9Y[4*//  
authorized financial institution 认可财务机构 YwT-T,oD  
authorized fund 认可基金 5a8>g [2U  
authorized fund house 获授权的基金公司;认可基金公司 \Xg?Ug*9w  
authorized institution 认可机构 msTB'0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Vj^dD9:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {gy+3  
authorized insurer 获授权保险人;获认可承保人 ;\)=f6N  
authorized investment 特准投资项目 3-wD^4)O,  
authorized person 获授权人 {0jIY  
authorized representative 获授权代表 nZvU 'k:  
authorized share capital 法定股本 J0<p4%Cf  
automated quotation system 自动报价系统 f5dR 5G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E%k7wM {  
自动交易系统〔香港期货交易所有限公司〕 U :9=3A2$x  
automatic adjustment mechanism 自动调整机制 ?p8Qx\%*  
automatic adjustment system 自动调整系统 Ns~&sE:  
Automatic Clearing House 自动票据交换所 (RF>s.B<  
automatic exchange rates accumulation system 自动化汇率累集系统 Zy]s`aa  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @] .VQ<X|0  
automatic teller machine [ATM] 自动柜员机 -]"T^w ib  
autopay 自动转帐 2 g`[u|  
available assets 可用资产 wgd<3 X  
available fiscal reserve 现存财政储备 %JoxYy-  
available profit 可用利润 ,a(O`##Bn  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 b 6W#SpCF  
average 平均;平均数;海损 iK}v`xq  
average basic salary 平均基本薪金 ]O{_O&w  
average consumer expenditure 平均消费开支;一般消费开支 $Lq:=7&LRn  
average cost 平均成本 fNhT;Bux  
average cost of land production 增辟土地平均成本 ^e9aD9  
average daily turnover 平均每日成交额 i!~>\r\6\  
average daily wage rate 平均每日工资率 zHFTCL>"  
average expenditure pattern 平均开支模式 X ]s"5ju|t  
average growth rate 平均增长率 R7aXR\ R  
average net fixed assets 固定资产平均净值 I6w/0,azC  
average of relatives 相对价格平均数 K\sbt7~  
average price 平均价格 [@.B4p  
average propensity to consume 平均消费倾向;一般消费倾向 5EhE`k4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,C!n}+27  
average rate 平均率 ^![{,o@"A  
average revenue 平均收入;平均收益 9.8,q  
average stock 平均库存;平均存货 <9 },M  
average yearly rent 平均年租 !GNXt4D  
avoidance of double taxation 避免双重课税 v72,h  
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 y{;u@o?T  
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