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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

级别: 经院大学
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A: #)EVi7UP  
A share A股;甲类股份 v[=TPfX0  
abatement of tax 减税;减扣免税额 ^WmP,Xf#  
ABN AMRO Bank N.V. 荷兰银行 #H/suQZN"g  
above-the-line expenditure 线上项目支出;经常预算支出 w]Z:Y`  
above-the-line receipt 线上项目收入;经常预算收入 IRB BLXv7\  
ABSA Asia Limited 南非联合亚洲有限公司 }C9P--  
absolute change 绝对数值变更 g)Dg=3+>  
absolute expenditure 实际开支 Sv|jR r'  
absolute guideline figure 绝对准则数字 '7/c7m/$X<  
absolute interest 绝对权益 W)m\q}]FYz  
absolute order of discharge 绝对破产解除令 X1~ WQ?ww  
absolute profit margin 绝对利润幅度 k5]`:k6  
absolute value 实值;绝对值 5Ak6q(\  
absolutely vested interest 绝对既得权益 bf-V Q7  
absorbed cost 已吸收成本;已分摊成本 i[a1ij=  
absorption 吸收;分摊;合并 CxJkT2  
absorption rate 吸收率;摊配率;分摊率 =/L;}m)7  
ACB Finance Limited 亚洲商业财务有限公司 $VyH2+ jC  
acceptable form of reciprocity 合理的互惠条件 V [r1bF  
acceptable rate 适当利率;适当汇率 ok<!/"RX$  
acceptance agreement 承兑协议 a;[=b p  
acceptance for honour 参加承兑 a<mM )[U  
acceptor 承兑人;接受人;受票人 \XT~5N6  
acceptor for honour 参加承兑人 )0p7d:%mV  
accident insurance 意外保险 dSw%Qv*y  
Accident Insurance Association of Hong Kong 香港意外保险公会 QPT%CW61M  
accident insurance scheme 意外保险计划 :x/L.Bz  
accident year basis 意外年度基准 S|v")6  
accommodation 通融;贷款 (b>B6W\&  
accommodation bill 通融票据;空头票据 $kCLS7 *  
accommodation party 汇票代发人 ;$$.L bb8  
account balance 帐户余额;帐户结余 9a lMC  
account book 帐簿 ;ZowC#j  
account collected in advance 预收款项 f<v:Tg.[  
account current book 往来帐簿 J}37 9  
account of after-acquired property 事后取得的财产报告 bO\E)%zp  
account of defaulter 拖欠帐目 a>XlkkX  
account payable 应付帐款 $3Srr*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qJf=f3  
account receivable 应收帐款 :Vl2\H=P  
account receivable report 应收帐款报表 ;Alw`'  
account statement 结单;帐单;会计财务报表 EwH_k  
account title 帐户名称;会计科目 <\C/;  
accountant's report 会计师报告 } qn@8}  
Accountant's Report Rules 会计师报告规则 i*-L_!cc:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 H_<hZ UB  
Accounting Arrangements 《会计安排》 E{B=%ZNnm  
accounting basis 会计基础 sJ q^>"|J  
accounting by Official Receiver 破产管理署署长呈交的帐目 RbGq$vYol/  
Accounting Circular 《会计通告》 &['cZ/bM  
accounting class 会计类别 -cW 'g  
accounting date 记帐日期;会计结算日期 dpWBY3(7a  
accounting for money 款项核算 l/F'W}  
Accounting Officer 会计主任 q]>m#yk   
accounting period 会计报告期;会计期  (:ObxJ*  
accounting policy 会计政策;会计方针 @#= ail  
accounting practice 会计惯例 UOAL7  
accounting principle 会计准则 pz]#/Ry?  
accounting record 会计记录 BmGY#D,  
accounting report 会计报告 P]b * hC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8*t8F\U#  
Accounting Society of China 中国会计学会 ZAcH`r*  
accounting statement 会计报表 #Kd^t =k  
accounting system 会计制度;会计系统 fKN&0N |^R  
accounting transaction 会计事项;帐务交易 [>N`)]fP  
accounting treatment 会计处理 "o.g}Pv  
accounting year 会计年度 _yJAn\  
accretion 增值;添加 R#0Z  
accrual 应计项目;应累算数目 ?YTngIa  
accrual basis 应计制;权责发生制 H^N 5yOj/  
accrual basis accounting 应计制会计;权责发生制会计 DEcsFC/SK  
accrue 应累算;应计 Rx>>0%e.  
accrued benefit 应累算利益 6 (@U+`  
accrued charges 应计费用 slWO\AYiO  
accrued cumulative preference share dividend 应累算的累积优先股股息 rfVHPMD0  
accrued expenses 应累算费用 BQTibd  
accrued interest payable 应付利息;应计未付利息 ;Q&|-`NK  
accrued interest receivable 应收利息;应计未收利息 Y4.t:Uzr  
accrued right 累算权益 ~xSAR;8  
accruing profit 应累算的利润 ollk {N  
accumulated fiscal reserve 累积财政储备 sq~9 l|F  
accumulated profit 累积利润;滚存溢利 A:-r 2;xB  
accumulated reserve 累积储备 Ug1n4X3FKn  
accumulation of surplus income 累积收益盈余 lE@ V>%b  
acquired assets 既得资产 d}`Z| ex  
acquisition 收购;购置;取得 {j{H@rHuy  
acquisition cost 购置成本 a.O pxd  
acquisition expenses 购置费用 ExDv7St1(k  
acquisition of 100% interest 收购全部股权 !uwZ%Ux z  
acquisition of control 取得控制权 @ZUrr_|  
acquisition of fixed assets 购置固定资产 |q:p^;x  
acquisition of shell “买壳” 4I97<zmrT  
acquisition price 收购价 [%`L sY  
act of God 天灾 F}Kkhs {  
acting partner 执事合伙人 byW9]('e  
active market 买卖活跃的市场;交投畅旺的市场;旺市 u6#=<FD/}  
active partner 积极参与的合伙人 1!4-M$-  
active trading 交投活跃 ?=\&O=_ln  
actual circulation 实际流通 ~ & @UH  
actual cost 实际成本 71GyMtX   
actual expenditure 实际开支;实际支出 @ppT;9<d  
actual income 实际入息;实际收入;实际收益 ^OWA   
actual market 现货市场 l#;DO9  
actual price 现货价;实际价格 ~Os1ir.  
actual profit 实际利润 l9eCsVQ~V  
actual quotation 实盘;实际价位;实际报价 I}S~,4  
actual year basis 按实际年度计算  9AgTrP  
actuals 实货 X>W2aDuEZ  
actuarial investigation 精算调查 V{ yP/X  
actuarial principle 精算原则 /P>t3E2c  
actuarial report 精算师报告 ZgP~VB0)$  
Actuarial Society of Hong Kong 香港精算学会 ?mCino  
actuarial valuation 精算师估值 X?8EPCk  
actuary 精算师 w#!^wN  
ad referendum agreement 暂定协议;有待覆核的协定 zc n/LF  
ad valorem duty 从价税;按值征税 1"4Pan  
ad valorem duty system 从价税制 F^/1 u  
ad valorem fee 从价费 qlJzXq{|`  
ad valorem tariff 从价关税 (WISf}[l;  
additional allowance 额外免税额 z9B" "ws  
additional amount for unexpired risk 未过期风险的额外款额 bkvm-$/  
additional assessable profit 补加应评税利润 ..5rW0lr  
additional assessment 补加评税 (&)PlIi7  
additional commitment 额外承担 8w Xnc%  
additional commitment vote 额外承担拨款 CC8)yO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g]V_)}  
additional dependent parent allowance 供养父母额外免税额 LW$(;-rY  
additional provision 额外拨款 T|o ]8z  
additional stamp duty 附加印花税 ;;#_[Zl  
additional tax 补加税罚款;补加税款 `pfZJ+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R;]z/|8  
adjudged bankrupt 被裁定破产 mz'r<v2Tc  
adjudicated bankrupt 裁定破产人 = @EN]u  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ac2,A>  
adjudication of bankruptcy 裁定破产;宣告破产 @3Lh/&  
adjudication of insolvency 裁定无力偿还债务 q|}%6ztv-  
adjusted actual 经调整的实数;调整后的实数 5>e#SW  
adjusted current assets 经调整的流动资产;调整后的流动资产 DQ86(4e*g#  
adjusted figure 经调整的数字;调整后的数额 ,_N+t:*#0  
adjusted liabilities 经调整的负债;调整后的负债 pmIOV~K  
adjusted loss 经调整的亏损;调整后的亏损 $:i%\7=  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 wIbxnn  
adjusted profit 经调整的利润;调整后的利润 \@}G'7{  
adjusted surplus 经调整的盈余额;调整后的盈余额 1_of;=9V  
adjusted value 经调整的价值;调整后的价值 ;tZ;C(;<  
adjustment 调整;修订;理算〔保险〕 k"z ~>  
adjustment centre 调剂中心 I+4#LR3;  
adjustment lag 调整过程的时间差距;调整时差 =G9 9U/  
adjustment mechanism 调整机制 <U]!1  
adjustment of loss 亏损调整 qq,#bRe  
adjustment process 调整过程;调整程序 6` 8H k;  
adjustment range 调整幅度 bl8EzO  
administered exchange rate 受管制汇率 FkH HTO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dx&!RK+  
administration expenses 行政费用 P"%QFt,  
administration fee 手续费;行政费 8nj^x?bn  
administration in bankruptcy 破产管理 `Q@w*ta)  
administration order 遗产管理令 .T63:  
administrator 管理人;遗产管理人 'BiR ,M$mY  
administrator of the estate 遗产管理人 =Lc!L !(,b  
admission of debt 债项承认书 Hrk]6*  
admission of proof 接纳债权证明 OtVRhR3>  
advance 放贷款项;垫付款项;预支款项;预付款项 ]27  
advance account 暂支帐目;预付款帐户 )43\qIu\  
advance compensation 预付补偿金 0{q>'dv  
advance from shareholder 股东垫款 ,dR<O.{ 0  
advance pending reimbursement 预支以待日后付还 l@irA tg4  
advanced economy 先进经济体系  l:i&l?>_  
advancement 预付;预付财产 ILU7Yhk  
advances warrant 垫款令 Tx19\\r  
advancing 贷出 ;K$ !c5  
adverse balance 逆差 Mxmo}tt  
adverse exchange 逆汇 ev'` K=n8  
advertisement addressed to shareholders 在报章刊登的致股东通告 VK]cZ%)  
advice for collection 托收通知书 5{"v/nXV  
advice of drawing 提款通知书;汇票通知书 l+vD`aJ3  
advice of payment 付款通知 wqnHaWd*  
Advisory Committee [Securities and Futures Commission] 6${=N}3Kw  
谘询委员会〔证券及期货事务监察委员会〕 <l.l6okp  
Advisory Committee on Diversification 经济多元化谘询委员会 I""zg^Rq  
affidavit 誓章;遗产申报誓章 ,l47;@kr  
affidavit of no receipt 述明无收款的誓章 6/5Xy69:h  
affiliate 联号;联营公司;附属公司 Z0'&@P$  
affiliated company 附属公司;联号;联营公司 lA/.4"nN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0aRHXc2<  
affordability 负担能力 LJc"T)>$`  
African Development Bank [AfDB] 非洲开发银行 rsaN<6#_^Q  
after-acquired property 事后取得的财产 sy]hMGH:3W  
after-hours dealing 市后交易 CQANex4&\  
after-tax profit 税后盈利;税后利润;税后溢利 28! ke  
agency agreement 代理协议 "M !]t,?S  
agency expenses 代理机构的开支 f'oO/0lx  
agency fee 代理费 N8E  
Agency Law 《代理法》 w!eY)p<  
agent 代理人;承销人 cp)BPg  
agent of company 公司代理人 */6lyODf  
agent's fee 代理人费;经纪费 TFAd  
aggregate 总计;总数;总体数字  3cA '9  
aggregate amount 总款额;总额 * @=ZzL  
aggregate assets and liabilities 总体资产与负债 x##0s5Qn  
aggregate at constant price 按固定价格计算的总体数字 Uk'bOp  
aggregate demand 总需求 1s_N!a  
aggregate gross position 总持仓量 P U2^4h/[`  
aggregate limit 总限额 >lV'}0u)  
aggregate of salaries tax 合计薪俸税 Nrn_Gy>|D  
aggregate performance 总体表现;总体业绩 ;Zy[2M  
aggregate supply 总体供应 q21l{R{Y  
aggregate surplus 总盈余 QMhvyzkS  
aggregate total 整体总额 <0!O'" "J  
aggregate value 总值;合计价值 YctWSfh  
aggregated basis 合计基准 SYd6D@^2j  
aggregated net chargeable income 合计应课税入息实额 xjy(f~'  
aggregation 合并计算;合计;总和 8-PHW,1@a3  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,gdud[&|;  
aggregation of property 财产的总和 rQD^O4j R  
agio 差价;贴水 OfK>-8  
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》 idNra#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Rz#q68  
《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》 k.ttrKy<q/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q@ Ze+IhK`  
《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》 X5tx(}j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $3 =S\jyfK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZYS]Et[Q  
agreement for a settlement 授产协议 |JLXgwML  
agreement for assignment 转让协议 oMNSQMlI  
agreement for sale 售卖协议;买卖协议 8CUlE-R5  
agreement for sale and purchase 买卖协议 3oOr*N3R  
agreement for the payment of interest 支付利息协议 -.OZ  
agreement for the repayment of money 还款协议 3c=>;g  
agreement of reinsurance 再保险协议 6]sP"  
Agricultural Bank of China 中国农业银行 WS ^,@>A  
air passenger departure tax 飞机乘客离境税 p/U{*i ]t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <Ej`zGhWz  
airport tax 机场税 4D}hYk$eP0  
alcohol duty 酒精税 = inp>L  
alienation 让与;让渡;转让 o/6VOX  
alimony 生活费;赡养费 0Lf4 ^9N  
All Ordinaries Index [AOI] 所有普通股指数 RKPX*(i~  
all risks 全险;综合险 pft-.1py  
All Sales Record for Stock Market 《股票市场成交报告》 t$e'[;w  
Allied Capital Resources Limited 新联财务有限公司 WDi2m"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |->C I  
allocation letter 拨款信件 `=$p!H8  
allocation of fund 分配款项;预留款项 i IM\_<?  
allocation of profit 利润分配;溢利分配 I.[Lv7U-  
allocation warrant 拨款令 }/lyrjV  
allotment 分配;配股 P-/"sD  
allotment notice 股份配售通知;配股通知 bXi!_'z$  
allotment of shares 股份分配 P~M[i9 V  
allowable 可获宽免;免税的 1,(WS F  
allowable business loss 可扣除的营业亏损 `W:z#uNG]  
allowable expenses 可扣税的支出 ~1&WR`U  
allowance 免税额;津贴;备抵;准备金 Ew JNpecX  
allowance for debts 债项的免税额 TM5 Y(Q*  
allowance for depreciation by wear and tear 耗损折旧免税额 EsS$th)d  
allowance for funeral expenses 殡殓费的免税额 P1R5}i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2){O&8A  
allowance for repairs and outgoings 修葺及支出方面的免税额 PJ YUD5  
allowance to debtor 给债务人的津贴 wF9L<<&B  
alteration of capital 资本更改 O 6ph_$nt.  
alternate trustee 候补受托人 [MuZ^'dR  
amalgamation 合并 ?t5<S]'r$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UqD ]@s`  
ambit of charges 征税范围;收费范围 aaP6zJXi  
amended valuation 经修订的估值 iB|htH'T  
American Commodities Exchange 美国商品交易所 nV`U{}x  
American Express Bank Limited 美国运通银行 DL<;qhte  
American Stock Exchange 美国证券交易所 ,{;*b v  
amortization 摊销 #jh5%@  
amount due from banks 存放银行同业的款项 THlQifA!  
amount due from banks abroad 存放海外银行同业的款项 =I aWf  
amount due from holding companies 控股公司欠款 c5_/i7  
amount due from local banks 存放本港银行同业的款项 iu?gZVyka  
amount due to banks 银行同业的存款 Eq%f`Qg+1E  
amount due to banks abroad 海外银行同业的存款 '55G:r39  
amount due to holding companies 控股公司存款 I~;w Q  
amount due to local banks 本港银行同业的存款 { V) `6  
amount due to outport banks 外埠银行同业的存款 2M*i'K;;)P  
amount for note issue 发行纸币的款额 58d[>0Xa[g  
amount of bond 担保契据的款额 \wD L oR  
amount of consideration 代价款额 %fnG v\uI  
amount of contribution 供款数额 Y1ks'=c>  
amount of indebtedness 负债款额 SpImd IpD  
amount of principal of the loan 贷款本金额 j9rxu$N+  
amount of rates chargeable 应征差饷数额 ;80^ GDk~S  
amount of share capital 股本额 ! B92W  
amount of sums assured 承保款额 OD9z7*E@  
amount of variation 变动幅度 kno[!A7_6  
amount of vote 拨款数额 }i{qRx"4  
amount payable 应付款额 O}w%$ mq  
amount receivable 应收款额 I tb_ H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zE<Iv\Q  
analysis 分析 dr(-k3ex  
ancillary risk 附属风险 14"+ctq  
annual account 周年帐目;周年帐目报表;年度决算;年结 7{]dh+)  
annual accounting date 年结日期 d@ >i=l [  
annual allowance 每年免税额;年积金;年度津贴;年津 p="0Y<2l  
annual balance 年度余额 J?dLI_{ <  
annual disposable income 每年可动用收入 ! Sw=ns7  
annual estimates 周年预算 OIJT~Z}  
annual fee 年费 v$D U q+  
annual general meeting 周年大会 tXqX[Td`0g  
annual growth rate 年增率;每年增长率 r ^\(M {  
annual long-term supplement 长期个案每年补助金 "X^<g{]  
annual pensionable emolument 可供计算退休金的年薪 fZj,Q#}D  
annual report 年报 S43JaSw)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O ,9^R  
annual return 周年报表;周年申报表;每年报税表格 J&s$Wqf  
Annual Return Rules 《周年报表规则》 Rpv[rvK'  
annual review of consumer prices 每年消费物价回顾 S@Rd>4  
annual roll-forward basis 逐年延展方式 0QT:@v2R  
annual salary 年薪 Fuzb4Df  
annual statement 年度报表;年度决算表 0k{\W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _-lE$ O  
annuitant 年金受益人 Aj|->Y  
annuity 年金 |g.CS$'#Nt  
annuity contract 年金合约 33EF/k3vW  
annuity on human life 人寿年金 3C<G8*4);/  
antecedent debt 先前的债项 BM/o7%]n  
ante-dated cheque 倒填日期支票 l=b!O  
anticipated expenditure 预期开支 K"x_=^,Yu*  
anticipated net profit 预期纯利 [@ev%x,  
anticipated revenue 预期收入 8>t,n,k  
anti-inflation measure 反通货膨胀措施 p_g`f9q6D  
anti-inflationary stance 反通货膨胀立场 b _<n]P*)  
apparent deficit 表面赤字 ?].MnwYo  
apparent financial solvency 表面偿债能力 uDP:kM  
apparent partner 表面合伙人 :SS \2  
application for personal assessment 个人入息课税申请书 ) $_1U!z  
application of fund 资金应用 [gpO?'~  
application to release as liquidator and to destruct the books of accounts and documents gHp*QL\?9  
申请免除清盘人职务及毁灭帐簿与文件 F3EAjO)ch  
appointed actuary 委任精算师 Uns%6o  
appointed auditor 委任核数师;委任审计师 Z[OX {_2]K  
appointed trustee 委任的受托人 PMpq>$6b7  
appointer 委任人 0F@~[W|2  
apportioned pro rata 按比例分摊 W} i6{ Vh  
apportionment 分配;分摊 F_(~b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p<=Lh47 =  
apportionment formula 分摊方程式 mf3,V|>[\  
apportionment of estate duty 遗产税的分摊 &hO-6(^I  
appraisal 估价;评估 cZQ8[I  
appreciable growth 可观增长 W~0rSVD$<z  
appreciable impact 显着影响 MzX&|wimb  
appreciable increase 可观增长 =T,Q7Dh  
appreciation 增值;升值 Sz@z 0'  
appreciation against other currencies 相对其他货币升值 T{k_3[{0o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Jz~:  
appreciation tax 增值税 !9WGZfK+0Y  
appropriation 拨款;拨用;拨付 4hy -M>!D|  
appropriation account 拨款帐目 ;_vhKU)%J#  
Appropriation Bill 拨款法案 9e=}P L  
appropriation-in-aid system 补助拨款办法 -R]0cefC<f  
approved assets 核准资产 Bd <0}  
approved basket stock 认可一篮子证券 [9${4=Kq  
approved budget 核准预算 J?w_DQa  
approved charitable donation 认可慈善捐款 Zs />_w}  
approved charitable institution 认可慈善机构 YD'gyP4  
approved currency 核准货币;认可货币 &F uPd}F  
approved estimates 核准预算 a1~|?PCbY  
approved estimates of expenditure 核准开支预算 J<;io!  
approved overseas insurer 核准海外保险人 &J&'J~N  
approved overseas trust company 核准海外信托公司 hNM8H  
approved pooled investment fund 核准汇集投资基金 U?sHh2*  
approved provident fund scheme 认可公积金计划 Tj#S')s8  
approved provision 核准拨款 :31_WJ^  
approved redeemable share 核准可赎回股份 ()IZ7#kL?  
approved regional stock 认可地区性证券 e{@RBYX@+c  
approved retirement scheme 认可退休金计划 J`U]Ux/L  
approved subordinated loan 核准附属贷款 !:!(=(4$P  
arbitrage 套戥;套汇;套利 $G`CXhbl  
arbitrageur 套戥者;套汇者 \ saV8U7B  
arbitrary amount 临时款项 pOXI*0_g.  
arrangement 措施;安排;协定 TvDSs])  
arrears 欠款 =^rt?F4  
arrears of pay 欠付薪酬 lc[6Mpi7s[  
arrears of revenue 逾期未收税款;逾期未收的帐项 nsR CDUCi  
articles of association 组织章程;组织细则;组织章程细则 dGYR  'x  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M; wKTTQy  
ascertainment of profit 确定利润 a]u.Uqyx2w  
"Asia Clear" “亚洲结算系统” Q3 8+`EhLA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UeO/<ml3>J  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VKDOM0{V  
Asian Development Fund [ADF] 亚洲发展基金 P}}G9^  
Asian dollar bond 亚洲美元债券 d\JaYizp  
Asian dollar market 亚洲美元市场 \{ @m  
Asian dollar rate 亚洲美元利率 k_,7#:+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QQS*r}>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YWK0.F,8a  
asked price 沽盘;喊价;索价;卖方报价 =U3S"W %  
assessable income 应评税入息 =O }^2OARo  
assessable loss 应评税亏损 s#s">hMrI  
assessable profit 应评税利润 D<6$@ZJ  
assessable value 应评税值 reN\| ?0{  
assessed profit 估定利润 Xe %J{  
assessed value 经评估价值 (Lgea  
assessment 评税;评定;估价;评税单 C8|V?bL  
assessment number 评税编号;估价编号 BA c+T  
assessment of additional tax 补加税评税 }#FV{C]  
assessment of performance 业绩评估;实绩评价 ]ZcivnN#  
Assessor 评税主任 x vs=T  
asset price bubbles 资产价格泡沫 .jCGtR )%  
asset-backed securities 具资产保证的证券 X[o+Y@bc  
assets accretion 资产增值 !0,q[|m  
assets and liabilities 资产与负债 'Gn>~m  
assets betterment statement 资产递增表;资产改进表 ojy^ A  
assets lending 实物放款;有抵押贷款 i wgt\ux.  
assets of the company passing on the death 死者去世时转移的公司资产 e,xL~P{|  
assets pledged as security for liabilities 用作负债抵押的资产 z< L2W",  
assets portfolio 资产投资组合 EfEgY|V0  
assets price 资产价格 e P@#I^_  
assets quality 资产质素 [=>=5'-  
assets realization 资产变现 _ p\L,No  
assets refinancing arrangement 资产再集资安排 YGo?%.X  
assets securitization 资产证券化  4u:SE   
assets situated outside Hong Kong 在香港以外地方的资产 }gkLO TJ/,  
assets stripping 削减资产;拆卖资产 tn5%zJ#+  
assets value 资产值 $xWwI( SaB  
assignee 承让人 eL}w{Hlk T  
assignment 转让;转让书;转让契 /*qRbN  
assignment of interest 权益转让 Mk}T  
assignment of letters patent and trade mark 专利证书及商标转让 7 ~~ug  
assignment of property 物业转让;物业转让书 _"1RidhH  
assignment right 转让权 [<#j K}g  
assignor 转让人 D5lQ0_IeW  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 VvyRZMR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 tP@NQCo  
associate member 附属会员 i//H5D3  
associated body corporate 相联法人团体 \ASt&'E  
associated company 相联公司;联属公司 c*)T4n[e  
associated corporation 相联法团 f kZHy|m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  g{Hgs  
公认会计师公会〔英国〕 /TpTR-\I0  
Association of Futures Exchange Brokers 香港期货经纪协会 *D?_,s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (bb!VVA  
association of underwriters 承保人组织 *]]Zpa6  
assumption of control 接管 E{orezP  
assurance 担保;保险;转易;转易书 'dKfXYY1`N  
assurance of interest 权益的转易 +l7)7qKx  
at 19XX price 按一九XX年价格计算 l(Rn=?  
at a discount 按赔价计算;按贴水价格计算;打折扣 uyWheR  
at a premium 按溢价计算;按升水价格计算 [7vV#s3kJ  
at call 通知付款;按通知 .$&^yp  
at constant market price 按固定市价计算 -!PJHCLd  
at constant price 按固定价格计算 j}^w :W76  
at cost 按成本计算 AM}2=Ip  
at current market price 按当时市价计算;按现时市价计算 ;ek*2Lh  
at current price 按当时价格计算;按现时价格计算 Y :!L  
at factor cost 按要素成本计算;按生产要素成本计算 X<%D@$  
at money-of-the-day price 按付款当日价格计算 Oh! {E5!)  
at or better 按指定或较佳价位〔买卖指令〕 [[$C tqLg  
at par 按面值计算;平价 ;:6\w!fc  
at sight 见票即付 |`LH|6/  
at the close 按收市盘 j$)ogGu  
at the opening 按开市盘 sLr47 NC  
attestation 见证;见证条款 7 9t E  
at-the-money option 平价期权 ?8-Am[xH  
attorney 受权人;受托代表人 iJzBd7  
attornment 新拥有人承认书 ]>X_E%`G<b  
attributable profit 可归属利润 `dZ|Ko%k  
attributable share value 可归属股份价值 .TGw+E1k  
Auckland Stock Exchange 奥克兰证券交易所 )=5 &Q  
auction 拍卖 Pu3oQDldV  
auctioneer 拍卖商 [~9UsHfH  
audit 审计;核数 O52 /fGt  
Audit Commission 审计署 1{a%V$S[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4qid+ [B  
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〕 Wlc&QOfF  
audit review 帐目审查 g+#awi7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M6g8+sio  
audited account 审计帐目;经审计的帐目 wEjinP$2  
audited annual account 经审计的周年帐目 Y}ogwg&  
audited balance sheet 经审计的资产负债表 jri"#H  
auditor 核数师;核数主任;审计师 !eF(WbU0  
auditor's certificate 核数师证明书;审计师证明书 ,Pa*; o\  
auditor's report 核数师报告;审计师报告 X!]v4ma`  
Aussie bond 澳元债券 9nG^_.}|  
austerity budget 紧缩预算 2o SM|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /7UvV60  
Australia All Ordinaries Index 澳洲所有普通股票指数 iXMJ1\!q\|  
Australian Dollar [AUD] 澳元 L I<S  
Australian Options Market 澳大利亚期权市场 9+@h2"|N4*  
Australian Securities Commission 澳洲证券事务监察委员会 aZmN(AJ8v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,Wlt[T(.;  
Australian Stock Exchange 澳大利亚证券交易所 &r1(1<  
Austrian Schilling [ATS] 奥地利先令 ,CqWm9  
authentication 认证;鉴证 *z~,|DQ(A  
authority to purchase 委托购买证;委购书 yx]9rD1cz  
authorization 认可;核准;授权;授权书 X FS~  
authorization by direction 指示授权 ^QS`H@+Z  
authorization by instruction 指令授权 l)NkTZ<]  
authorization by warrant 令状授权 +M-tYE 5n  
authorization of unit trust 单位信托的认可 `\UY5n72  
authorized agent 指定代理人 &e^;;<*w  
authorized capital 法定资本 zZ%[SW&vC  
authorized clerk 出市员 Z*k(Q5&U  
authorized dealer 认可交易商 4}H+hk8-  
authorized financial institution 认可财务机构 1B;2 ~2X  
authorized fund 认可基金 RcYUO*  
authorized fund house 获授权的基金公司;认可基金公司 -#ZLu.  
authorized institution 认可机构 ^+>*Y=fl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cB uuq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @ VWED  
authorized insurer 获授权保险人;获认可承保人 w ,j*I7V  
authorized investment 特准投资项目 NxHUOPAJc  
authorized person 获授权人 X)3(.L  
authorized representative 获授权代表 JWb +  
authorized share capital 法定股本 b G:\*1T  
automated quotation system 自动报价系统 p":u]Xgb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;E.]:Ia~  
自动交易系统〔香港期货交易所有限公司〕 "6jt$-?  
automatic adjustment mechanism 自动调整机制 d,^O[9UWo  
automatic adjustment system 自动调整系统 !UoA6C:  
Automatic Clearing House 自动票据交换所 nm5DNpHk  
automatic exchange rates accumulation system 自动化汇率累集系统 ;I4vPh5Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e8vy29\S  
automatic teller machine [ATM] 自动柜员机 p~w] ~\  
autopay 自动转帐 ?06gu1z/  
available assets 可用资产 5Y *4a%"  
available fiscal reserve 现存财政储备 kSz+UMC-7:  
available profit 可用利润 Tw-NIT)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WGv47i  
average 平均;平均数;海损 |]< 3cW+  
average basic salary 平均基本薪金 gy.UTAs N  
average consumer expenditure 平均消费开支;一般消费开支  LSC[S:  
average cost 平均成本 Gn2{C%  
average cost of land production 增辟土地平均成本 ga +, P  
average daily turnover 平均每日成交额 ]d1'5F][H  
average daily wage rate 平均每日工资率 "-&K!Vfs  
average expenditure pattern 平均开支模式 y RxrfAdS  
average growth rate 平均增长率 jSp&\Wjb  
average net fixed assets 固定资产平均净值 a 8k2*u  
average of relatives 相对价格平均数 V}s/knd  
average price 平均价格 _.JQ h   
average propensity to consume 平均消费倾向;一般消费倾向 L3%frIUd  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ph=NH8  
average rate 平均率 U6&`s%mIa  
average revenue 平均收入;平均收益 ,iyy2  
average stock 平均库存;平均存货 !,`'VQw$  
average yearly rent 平均年租 I/(U0`%  
avoidance of double taxation 避免双重课税 :M"+  
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 Tksv7*5$  
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