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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: RTR@p =ck  
A share A股;甲类股份 H%AC *,  
abatement of tax 减税;减扣免税额 8f0Ytfhw  
ABN AMRO Bank N.V. 荷兰银行 4?)-;Hx_X  
above-the-line expenditure 线上项目支出;经常预算支出 t&99ZdE  
above-the-line receipt 线上项目收入;经常预算收入 M8wEy_XB1  
ABSA Asia Limited 南非联合亚洲有限公司 gr y]!4Hy  
absolute change 绝对数值变更 ;3H#8x-  
absolute expenditure 实际开支 p&~= rp`E  
absolute guideline figure 绝对准则数字 #XJ`/\E]  
absolute interest 绝对权益 zU$S#4/C  
absolute order of discharge 绝对破产解除令 hB)TH'R{:  
absolute profit margin 绝对利润幅度 Ei[>%Ah  
absolute value 实值;绝对值 8bIwRVA2\  
absolutely vested interest 绝对既得权益 +P. }<  
absorbed cost 已吸收成本;已分摊成本 $-:j'e:j  
absorption 吸收;分摊;合并 6$|!_94>*)  
absorption rate 吸收率;摊配率;分摊率 %+,7=Wt-  
ACB Finance Limited 亚洲商业财务有限公司 J(JqusQd !  
acceptable form of reciprocity 合理的互惠条件 ;jgJI~3l  
acceptable rate 适当利率;适当汇率 =(Ll}V,  
acceptance agreement 承兑协议 @ s2<y@  
acceptance for honour 参加承兑 M:? :EJ  
acceptor 承兑人;接受人;受票人 f^63<gqY  
acceptor for honour 参加承兑人  H*]B7?S  
accident insurance 意外保险 hRvj iK\  
Accident Insurance Association of Hong Kong 香港意外保险公会 8P#jC$<  
accident insurance scheme 意外保险计划 DNN60NX 5Q  
accident year basis 意外年度基准 ?g21U97Q  
accommodation 通融;贷款 *3>$ f.QU  
accommodation bill 通融票据;空头票据 Z-D4~?Tv  
accommodation party 汇票代发人 &7CAxU;i3  
account balance 帐户余额;帐户结余 wUbs9y<  
account book 帐簿 O$Z<R:vVA  
account collected in advance 预收款项 ucVn `  
account current book 往来帐簿 qrtA'fU  
account of after-acquired property 事后取得的财产报告 xJ(4RaP  
account of defaulter 拖欠帐目 }L1 -2  
account payable 应付帐款 P}Ud7Vil;l  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f4TNy^-  
account receivable 应收帐款 tb@&!a$`?  
account receivable report 应收帐款报表 CI };$4W~  
account statement 结单;帐单;会计财务报表 .^%!X!r  
account title 帐户名称;会计科目 L,B#%t  
accountant's report 会计师报告 ZV; lr Vv  
Accountant's Report Rules 会计师报告规则 DWQ@]\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]"Qm25`Qz  
Accounting Arrangements 《会计安排》 >sL"HyY#H  
accounting basis 会计基础 k}yUD 0Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 V!Q1o!J  
Accounting Circular 《会计通告》 !h "6h  
accounting class 会计类别 8"\g?/  
accounting date 记帐日期;会计结算日期 E4nj*Lp~+  
accounting for money 款项核算 $O/@bh1@p  
Accounting Officer 会计主任 @+3@Z?!SZ  
accounting period 会计报告期;会计期 wSMP^kG  
accounting policy 会计政策;会计方针 ?u`TX_OsB  
accounting practice 会计惯例 >,Zf3M  
accounting principle 会计准则 &!lGx7zf  
accounting record 会计记录 %0z&k!P  
accounting report 会计报告 Z,~EH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -R[ *S "  
Accounting Society of China 中国会计学会 BWbM$@'x  
accounting statement 会计报表 `6.rTs $<  
accounting system 会计制度;会计系统 QQ5G?E  
accounting transaction 会计事项;帐务交易 b@yGa%Gz@  
accounting treatment 会计处理 T@ [*V[  
accounting year 会计年度 cG"+n@ \  
accretion 增值;添加 +s}"&IV%  
accrual 应计项目;应累算数目 Q599@5aS  
accrual basis 应计制;权责发生制 )9L:^i6  
accrual basis accounting 应计制会计;权责发生制会计 ?y\gjC6CNG  
accrue 应累算;应计 ~9OART='  
accrued benefit 应累算利益 $ 'B0ZL  
accrued charges 应计费用 \Ami-<T  
accrued cumulative preference share dividend 应累算的累积优先股股息 MMpGI^x!-X  
accrued expenses 应累算费用 XkWO-L  
accrued interest payable 应付利息;应计未付利息  !XvQm*1  
accrued interest receivable 应收利息;应计未收利息 Myj 68_wf  
accrued right 累算权益 pL {h1^O}  
accruing profit 应累算的利润 J1?)z+t9~  
accumulated fiscal reserve 累积财政储备 EMDsi2  
accumulated profit 累积利润;滚存溢利 /idQfff  
accumulated reserve 累积储备 ~ cKmf]  
accumulation of surplus income 累积收益盈余 eJ+uP,$  
acquired assets 既得资产 b|cUKsL5  
acquisition 收购;购置;取得 ng-g\&-  
acquisition cost 购置成本 z4 snH%q  
acquisition expenses 购置费用 V'";u?h#S  
acquisition of 100% interest 收购全部股权 b`@aiXN)+  
acquisition of control 取得控制权 wX_s./#JJ  
acquisition of fixed assets 购置固定资产 iY /N%T;  
acquisition of shell “买壳” <23oyMR0  
acquisition price 收购价 &gn^i!%Z)  
act of God 天灾 oCBZ9PGkK  
acting partner 执事合伙人 }=':)?'-.  
active market 买卖活跃的市场;交投畅旺的市场;旺市 pV>M, f  
active partner 积极参与的合伙人 s/,wyxKd  
active trading 交投活跃 '\ $2+*  
actual circulation 实际流通 ^MyuD?va  
actual cost 实际成本 p?mQ\O8F  
actual expenditure 实际开支;实际支出 Xgge_`T9  
actual income 实际入息;实际收入;实际收益 ] Fx9!S  
actual market 现货市场 1]L 0r  
actual price 现货价;实际价格 88)F-St  
actual profit 实际利润 io[$QTY  
actual quotation 实盘;实际价位;实际报价 iUv#oX H  
actual year basis 按实际年度计算 T9@W,0#  
actuals 实货 !+;'kI2  
actuarial investigation 精算调查 X\r?g  
actuarial principle 精算原则 Q0)6 2[cMm  
actuarial report 精算师报告 HMQi:s7%  
Actuarial Society of Hong Kong 香港精算学会 q1Ja*=r  
actuarial valuation 精算师估值 ?h;Zdv>`xz  
actuary 精算师 nQ/R,+6h  
ad referendum agreement 暂定协议;有待覆核的协定 < p<J;@  
ad valorem duty 从价税;按值征税 |fx*F}1  
ad valorem duty system 从价税制 'n7 )()"2  
ad valorem fee 从价费 )Q_^f'4  
ad valorem tariff 从价关税 +ht -Bl  
additional allowance 额外免税额 <<zYF.9L]  
additional amount for unexpired risk 未过期风险的额外款额 o1j_5c PS  
additional assessable profit 补加应评税利润 CzF#feTA  
additional assessment 补加评税 Tl.dr   
additional commitment 额外承担 .^<4]  
additional commitment vote 额外承担拨款 ]UR@V;JG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Pg]&^d&$  
additional dependent parent allowance 供养父母额外免税额 6]=$c<.&  
additional provision 额外拨款 ^:.=S`,^  
additional stamp duty 附加印花税 35dbDgVz$  
additional tax 补加税罚款;补加税款 ]]\\Y|0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :27GqY,3sK  
adjudged bankrupt 被裁定破产 ,k*g `OTW  
adjudicated bankrupt 裁定破产人 l2))StEm  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 WUQlAsme  
adjudication of bankruptcy 裁定破产;宣告破产 &-Bw7v  
adjudication of insolvency 裁定无力偿还债务 mHqw,28}  
adjusted actual 经调整的实数;调整后的实数 2|xNT9RW  
adjusted current assets 经调整的流动资产;调整后的流动资产 PVGvjc  
adjusted figure 经调整的数字;调整后的数额 pDGX$1O"  
adjusted liabilities 经调整的负债;调整后的负债 X>C l{.  
adjusted loss 经调整的亏损;调整后的亏损 wf4?{H  
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 prf  
adjusted profit 经调整的利润;调整后的利润 R<}n?f\#JZ  
adjusted surplus 经调整的盈余额;调整后的盈余额 01n5]^.p  
adjusted value 经调整的价值;调整后的价值 +Ar=89  
adjustment 调整;修订;理算〔保险〕 a#iJXI  
adjustment centre 调剂中心 'eNcQJh  
adjustment lag 调整过程的时间差距;调整时差 Zrtyai{8l  
adjustment mechanism 调整机制 -^m]Tb<u  
adjustment of loss 亏损调整 29(s^#e8A  
adjustment process 调整过程;调整程序 q[l!kC+Eh  
adjustment range 调整幅度 H pHXt78  
administered exchange rate 受管制汇率  FSaCbs(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,J|8P{ZO  
administration expenses 行政费用 VTOZ #*f  
administration fee 手续费;行政费 {5tb.{  
administration in bankruptcy 破产管理 7!0~sf9A  
administration order 遗产管理令 g5gq {KlU  
administrator 管理人;遗产管理人 iXp*G52  
administrator of the estate 遗产管理人 yQA6w%  
admission of debt 债项承认书 #HjiE  
admission of proof 接纳债权证明 Ww9%6 #i t  
advance 放贷款项;垫付款项;预支款项;预付款项 Q`nsL)J  
advance account 暂支帐目;预付款帐户 =2[5 g!qX  
advance compensation 预付补偿金 '.jr" 3u  
advance from shareholder 股东垫款 C NDf&dzX8  
advance pending reimbursement 预支以待日后付还 [89qg+z  
advanced economy 先进经济体系 Y`5(F>/RQG  
advancement 预付;预付财产 h|^RM*x  
advances warrant 垫款令 &tT*GjPwg;  
advancing 贷出 W'l &rm@  
adverse balance 逆差 w)A@  
adverse exchange 逆汇 fiuF!<#;6  
advertisement addressed to shareholders 在报章刊登的致股东通告 $q_e~+SXT  
advice for collection 托收通知书 ZT>?[`Vgc  
advice of drawing 提款通知书;汇票通知书 &F4khga`^:  
advice of payment 付款通知 V) #vvnq  
Advisory Committee [Securities and Futures Commission] 1]wx Ru  
谘询委员会〔证券及期货事务监察委员会〕 =Ri'Pr x&  
Advisory Committee on Diversification 经济多元化谘询委员会 C5Fk>[fS  
affidavit 誓章;遗产申报誓章 >k gL N  
affidavit of no receipt 述明无收款的誓章 ku=o$I8K  
affiliate 联号;联营公司;附属公司 BU-m\Kf)  
affiliated company 附属公司;联号;联营公司 Bnju_)U5)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )Mw<e  
affordability 负担能力 6%/@b`vZ  
African Development Bank [AfDB] 非洲开发银行 t2)S61Vr  
after-acquired property 事后取得的财产 R5iv]8X4W  
after-hours dealing 市后交易 XH_XGzBQS  
after-tax profit 税后盈利;税后利润;税后溢利 5$kv,%ah  
agency agreement 代理协议 AS;EO[Vn  
agency expenses 代理机构的开支 1&S34wJF  
agency fee 代理费 95Q{d'&  
Agency Law 《代理法》 `Zn2Vx  
agent 代理人;承销人 9[<,49  
agent of company 公司代理人 $3aq+w:  
agent's fee 代理人费;经纪费 qJY'"_Q{  
aggregate 总计;总数;总体数字 Ba=P  
aggregate amount 总款额;总额 q8U*  
aggregate assets and liabilities 总体资产与负债 RP}.Ei  
aggregate at constant price 按固定价格计算的总体数字 }pP<+U  
aggregate demand 总需求 9G7lPK  
aggregate gross position 总持仓量 pkd#SY  
aggregate limit 总限额 mK!73<p_  
aggregate of salaries tax 合计薪俸税 H5@N<v5 u  
aggregate performance 总体表现;总体业绩 6$"gm$3O]  
aggregate supply 总体供应 o)_;cCr)q  
aggregate surplus 总盈余 F$l]#G.@A  
aggregate total 整体总额 K!|%mI8gk  
aggregate value 总值;合计价值 wB(A['k  
aggregated basis 合计基准 K8,fw-S%  
aggregated net chargeable income 合计应课税入息实额 >EQd;Af  
aggregation 合并计算;合计;总和 @ lo6?9oNo  
aggregation of incomes of husband and wife 夫妇入息合并计算 4a'GWzUtS  
aggregation of property 财产的总和 h?f)Bt}ry  
agio 差价;贴水 vWbf5?  
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》 j7&57'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $ b Q4[  
《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》 ^rz8c+ly  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f0S&_gt  
《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》 SDY!!.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qPJU}(9#B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {1H3VSYq  
agreement for a settlement 授产协议 Q fI =  
agreement for assignment 转让协议 8mM^wT  
agreement for sale 售卖协议;买卖协议 JGS4r+   
agreement for sale and purchase 买卖协议 mlolSD;7  
agreement for the payment of interest 支付利息协议 lM1Y }  
agreement for the repayment of money 还款协议 v!oXcHK/  
agreement of reinsurance 再保险协议 Dps0$f c  
Agricultural Bank of China 中国农业银行 &. sfu$]  
air passenger departure tax 飞机乘客离境税 M" |Mte  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B+y r 6Q.  
airport tax 机场税 577H{;pW  
alcohol duty 酒精税 /ESmQc:DWB  
alienation 让与;让渡;转让 yFp8 >  
alimony 生活费;赡养费 <"|BuK  
All Ordinaries Index [AOI] 所有普通股指数 ~HbZRDcJc  
all risks 全险;综合险 O2[uN@nY  
All Sales Record for Stock Market 《股票市场成交报告》 ekB!d  
Allied Capital Resources Limited 新联财务有限公司 >P7|-bV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P4vW.|@  
allocation letter 拨款信件 ^j1?LB  
allocation of fund 分配款项;预留款项 H-gq0+,yE  
allocation of profit 利润分配;溢利分配 3Lx]-0h  
allocation warrant 拨款令 S|U/m m  
allotment 分配;配股 bL`O k  
allotment notice 股份配售通知;配股通知 t/? x#X  
allotment of shares 股份分配 VGLE5lP X  
allowable 可获宽免;免税的 YG<7Zv  
allowable business loss 可扣除的营业亏损 }nrl2yp:%  
allowable expenses 可扣税的支出 wgm?lfX<  
allowance 免税额;津贴;备抵;准备金 Y {]RhRR  
allowance for debts 债项的免税额 a~b^`ykcWP  
allowance for depreciation by wear and tear 耗损折旧免税额 ^P&)2m:s  
allowance for funeral expenses 殡殓费的免税额 =Z ^=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QO;W}c:N  
allowance for repairs and outgoings 修葺及支出方面的免税额 $<jI<vD+:  
allowance to debtor 给债务人的津贴 @+LZSd+I  
alteration of capital 资本更改 k@qn' Zi  
alternate trustee 候补受托人 L&td4`2y  
amalgamation 合并 R8 1z|+c|_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :'-FaGy  
ambit of charges 征税范围;收费范围 vas   
amended valuation 经修订的估值 Xj:?V;  
American Commodities Exchange 美国商品交易所 ]d]tQPEU  
American Express Bank Limited 美国运通银行 u@v0I$  
American Stock Exchange 美国证券交易所 u_.`I8qa  
amortization 摊销 &P Ru[!  
amount due from banks 存放银行同业的款项 <&3qFK*9r  
amount due from banks abroad 存放海外银行同业的款项 !|P>%bi  
amount due from holding companies 控股公司欠款 S:qML]RO  
amount due from local banks 存放本港银行同业的款项 _9!_fIY  
amount due to banks 银行同业的存款 /"d5<B`%  
amount due to banks abroad 海外银行同业的存款 m7z6c"?lB  
amount due to holding companies 控股公司存款 g0-hN%=6  
amount due to local banks 本港银行同业的存款 +(d\`{A  
amount due to outport banks 外埠银行同业的存款 <<>?`7N  
amount for note issue 发行纸币的款额 `$|!h-"  
amount of bond 担保契据的款额 vJg|}]h>L  
amount of consideration 代价款额 +'qzk>B  
amount of contribution 供款数额 !QoOL<(){  
amount of indebtedness 负债款额 k8E'wN  
amount of principal of the loan 贷款本金额 =k]RzeI  
amount of rates chargeable 应征差饷数额 <5*cc8  
amount of share capital 股本额 eup#.#J  
amount of sums assured 承保款额 RFyeA. N  
amount of variation 变动幅度 *Q bPz4,"  
amount of vote 拨款数额 ;Wjb}_V:_  
amount payable 应付款额 YKbR#DC\  
amount receivable 应收款额 y"= j[.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OA#AiQUR  
analysis 分析 1-C 2Y `  
ancillary risk 附属风险 U[5  
annual account 周年帐目;周年帐目报表;年度决算;年结 (r_xs  
annual accounting date 年结日期 3DRXao  
annual allowance 每年免税额;年积金;年度津贴;年津 {Z<4  
annual balance 年度余额 e-Z+)4fH  
annual disposable income 每年可动用收入 [G{{f  
annual estimates 周年预算 FilHpnQCt  
annual fee 年费 W.h6g8|wx  
annual general meeting 周年大会 U[9`:aV;  
annual growth rate 年增率;每年增长率 aagN-/mgm  
annual long-term supplement 长期个案每年补助金 Cs$wgm*  
annual pensionable emolument 可供计算退休金的年薪 l_JPkM(mJw  
annual report 年报 pNFL;k+p}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N_TWT&o4  
annual return 周年报表;周年申报表;每年报税表格 9kj71Jp&}  
Annual Return Rules 《周年报表规则》 4}sfJ0HhX  
annual review of consumer prices 每年消费物价回顾 v*}r<} j  
annual roll-forward basis 逐年延展方式 Mfjj+P  
annual salary 年薪 Y2i:ZP  
annual statement 年度报表;年度决算表 o@[yF<  
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 ;j]0GD,c$  
annuitant 年金受益人 F$Q( 2:w  
annuity 年金 $<c0Z6f  
annuity contract 年金合约 (xffU%C^  
annuity on human life 人寿年金 _uL{@(  
antecedent debt 先前的债项 9W$FX  
ante-dated cheque 倒填日期支票 \`?l6'!  
anticipated expenditure 预期开支 =\7o@ 38  
anticipated net profit 预期纯利 >jU.R;H5  
anticipated revenue 预期收入 ES72yh]  
anti-inflation measure 反通货膨胀措施 FJl#NOp&  
anti-inflationary stance 反通货膨胀立场 _ 1[5~Pnh  
apparent deficit 表面赤字 (C/2shr 8  
apparent financial solvency 表面偿债能力 ON~jt[  
apparent partner 表面合伙人 9J% ~?k  
application for personal assessment 个人入息课税申请书 '6*^s&H~  
application of fund 资金应用 H8j#rC#&pm  
application to release as liquidator and to destruct the books of accounts and documents !gv/jdF  
申请免除清盘人职务及毁灭帐簿与文件 G" &9u2k  
appointed actuary 委任精算师 X $LX;Lv  
appointed auditor 委任核数师;委任审计师 Y85M$]e,  
appointed trustee 委任的受托人 COJny/FT|  
appointer 委任人 f]H[uzsV  
apportioned pro rata 按比例分摊 S0C 7'H%?#  
apportionment 分配;分摊 7c|8>zES:E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gV]]?X&  
apportionment formula 分摊方程式 LU5e!bP  
apportionment of estate duty 遗产税的分摊 >h>X/a(=~  
appraisal 估价;评估 !kZ9Ox9^  
appreciable growth 可观增长 3# G;uWN-  
appreciable impact 显着影响 a[iuE`  
appreciable increase 可观增长 ur^)bp<n  
appreciation 增值;升值 8/X#thG  
appreciation against other currencies 相对其他货币升值 q h;ahX~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4PUSFZK?  
appreciation tax 增值税 fMRBGcg7Dc  
appropriation 拨款;拨用;拨付 7!Z\B-_,  
appropriation account 拨款帐目 -MZ LkSU  
Appropriation Bill 拨款法案 :lQl;Q -e  
appropriation-in-aid system 补助拨款办法 ,w%cX{  
approved assets 核准资产 %(h-cuhq  
approved basket stock 认可一篮子证券 Fi.gf?d  
approved budget 核准预算 -miWXEe@l  
approved charitable donation 认可慈善捐款 CHp`4  
approved charitable institution 认可慈善机构 YnC7e2  
approved currency 核准货币;认可货币 VR/7CI4=  
approved estimates 核准预算 +grIw# j  
approved estimates of expenditure 核准开支预算 FHWzwi*u}  
approved overseas insurer 核准海外保险人 T4n.C~  
approved overseas trust company 核准海外信托公司 !$r4 lu  
approved pooled investment fund 核准汇集投资基金 $PA=7`\MP/  
approved provident fund scheme 认可公积金计划 ~`M>&E@Y_/  
approved provision 核准拨款 (h>Jz  
approved redeemable share 核准可赎回股份 37'@,*m`  
approved regional stock 认可地区性证券 6#P\DT  
approved retirement scheme 认可退休金计划 jH26-b<  
approved subordinated loan 核准附属贷款 ,Oojh;P_  
arbitrage 套戥;套汇;套利 &kh7|:{j  
arbitrageur 套戥者;套汇者 p#HbN#^Hy  
arbitrary amount 临时款项 "/6<k0.D&  
arrangement 措施;安排;协定 z,/0e@B >  
arrears 欠款 9{bG @g  
arrears of pay 欠付薪酬 'vKB]/e;  
arrears of revenue 逾期未收税款;逾期未收的帐项 gzDH~'8W  
articles of association 组织章程;组织细则;组织章程细则 hXr`S4aJ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e6n1/TtqM  
ascertainment of profit 确定利润 :Z|lGH =  
"Asia Clear" “亚洲结算系统” c(jF^ 0~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 b(wzn`Z%Et  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Erz{{kf]1V  
Asian Development Fund [ADF] 亚洲发展基金 {B$cd?}  
Asian dollar bond 亚洲美元债券 gAt[kW< n  
Asian dollar market 亚洲美元市场 /MHqt=jP6  
Asian dollar rate 亚洲美元利率 csZIBi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j.O7-t%C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T;D`=p#  
asked price 沽盘;喊价;索价;卖方报价 $P#Cf&R  
assessable income 应评税入息 g7!P|  
assessable loss 应评税亏损 1{\{'EP{  
assessable profit 应评税利润 V*P3C5 l  
assessable value 应评税值 7e$\|~<  
assessed profit 估定利润 kGhWr M  
assessed value 经评估价值 t/z]KdK P  
assessment 评税;评定;估价;评税单 MIo5Y`T  
assessment number 评税编号;估价编号 sIQd }  
assessment of additional tax 补加税评税 hYRGIpu5  
assessment of performance 业绩评估;实绩评价 Ql8E9~h  
Assessor 评税主任 Qp8. D4^@3  
asset price bubbles 资产价格泡沫 q H&7Q{  
asset-backed securities 具资产保证的证券 sXm8KV  
assets accretion 资产增值 -FA]%Pl<'  
assets and liabilities 资产与负债 M,1Yce%+}  
assets betterment statement 资产递增表;资产改进表 ])paU8u  
assets lending 实物放款;有抵押贷款 Gw3eO&X3i  
assets of the company passing on the death 死者去世时转移的公司资产 O8+e: K[D  
assets pledged as security for liabilities 用作负债抵押的资产 ~J1;Z0}#  
assets portfolio 资产投资组合 |0:&d w?*!  
assets price 资产价格 g0t$1cUR  
assets quality 资产质素 W tF  
assets realization 资产变现 I,dH\]^h=  
assets refinancing arrangement 资产再集资安排 @=ABO"CQ  
assets securitization 资产证券化 r2?-QvQ  
assets situated outside Hong Kong 在香港以外地方的资产 F, {M!dL  
assets stripping 削减资产;拆卖资产 zA[6rYXY  
assets value 资产值 PZ2$ [s0W  
assignee 承让人 k]FP1\Y  
assignment 转让;转让书;转让契 aH<BqD[#  
assignment of interest 权益转让 Di{T3~fqU  
assignment of letters patent and trade mark 专利证书及商标转让 bv$g$  
assignment of property 物业转让;物业转让书 5^'PjtW6  
assignment right 转让权 I=)Hb?q T~  
assignor 转让人 F[/Bp>P7  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ~?&;nTwHe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2b+cz  
associate member 附属会员 OD5c,IkWB  
associated body corporate 相联法人团体 z:f[<`,GT  
associated company 相联公司;联属公司 tK)E*!  
associated corporation 相联法团 *k'D%}N:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w6>'n }  
公认会计师公会〔英国〕 NikY0=i  
Association of Futures Exchange Brokers 香港期货经纪协会 !f\,xa|M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %Y8#I3jVJ  
association of underwriters 承保人组织 q,-bw2   
assumption of control 接管 pUby0)}t  
assurance 担保;保险;转易;转易书 hKv3;jcd  
assurance of interest 权益的转易 UlQZw*ce  
at 19XX price 按一九XX年价格计算 ]$/TsN  
at a discount 按赔价计算;按贴水价格计算;打折扣 (!kOM% 3{  
at a premium 按溢价计算;按升水价格计算 KB+,}7  
at call 通知付款;按通知 [B3qZ"  
at constant market price 按固定市价计算 $7~ k#_#PC  
at constant price 按固定价格计算 ws9F~LmLbr  
at cost 按成本计算 s hjb b  
at current market price 按当时市价计算;按现时市价计算 j48cI3C  
at current price 按当时价格计算;按现时价格计算 hEAt4z0P  
at factor cost 按要素成本计算;按生产要素成本计算 ,aS6|~ac4  
at money-of-the-day price 按付款当日价格计算 %!$ua_8  
at or better 按指定或较佳价位〔买卖指令〕 )M(;:#le  
at par 按面值计算;平价 c;DWSgIw  
at sight 见票即付 A,-UW+:  
at the close 按收市盘 ZY-UQ4_|u  
at the opening 按开市盘 E>~DlL%  
attestation 见证;见证条款 [FLRrTcE  
at-the-money option 平价期权 cy|]}n85  
attorney 受权人;受托代表人 Nzj7e 1=  
attornment 新拥有人承认书 [L h<k+  
attributable profit 可归属利润 @dE|UZ=(  
attributable share value 可归属股份价值 9d{iq"*R  
Auckland Stock Exchange 奥克兰证券交易所 %RA8M- d  
auction 拍卖 N@J "~9T  
auctioneer 拍卖商 }.O,P'k  
audit 审计;核数 [eL?O;@BD  
Audit Commission 审计署 0eq="|n^|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O~yPe.  
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〕 +=#sa m*i  
audit review 帐目审查 KJc fbZ~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9?<WRM3a>  
audited account 审计帐目;经审计的帐目 i)fAm$8# G  
audited annual account 经审计的周年帐目 =*0<.Lo':  
audited balance sheet 经审计的资产负债表 ecIxiv\  
auditor 核数师;核数主任;审计师 ^t4T8ejn  
auditor's certificate 核数师证明书;审计师证明书 HJ[@;F|aU  
auditor's report 核数师报告;审计师报告 dr3#?%  
Aussie bond 澳元债券 xI?%.Z;*+  
austerity budget 紧缩预算 B3[;}8u>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UD1R _bL}  
Australia All Ordinaries Index 澳洲所有普通股票指数 V&82U w  
Australian Dollar [AUD] 澳元 eqD|3YX  
Australian Options Market 澳大利亚期权市场 Wr"-~PP  
Australian Securities Commission 澳洲证券事务监察委员会 $%!'c# F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O#}T.5t  
Australian Stock Exchange 澳大利亚证券交易所 b:Oa4vBa  
Austrian Schilling [ATS] 奥地利先令 En$-,8\%  
authentication 认证;鉴证 F?Cx"JYix  
authority to purchase 委托购买证;委购书 _r+2o-ZR  
authorization 认可;核准;授权;授权书 $(pzh:|  
authorization by direction 指示授权 *gMo(-tN  
authorization by instruction 指令授权 nDx}6}5)  
authorization by warrant 令状授权 <PL94  
authorization of unit trust 单位信托的认可 SwHrHj  
authorized agent 指定代理人 o/273I  
authorized capital 法定资本 ) jBPt&  
authorized clerk 出市员 K?0f)@\nx  
authorized dealer 认可交易商 "<6X=|C  
authorized financial institution 认可财务机构 @q0\oG4L  
authorized fund 认可基金 p^PAbCP'|3  
authorized fund house 获授权的基金公司;认可基金公司 lA}(63j+b  
authorized institution 认可机构 e]-bB#-A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5P~{*of  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =Tv;?U C  
authorized insurer 获授权保险人;获认可承保人 ~/LO @  
authorized investment 特准投资项目 !}7FC>Cx  
authorized person 获授权人 z0[_5Cm/  
authorized representative 获授权代表 u|prVzm\m  
authorized share capital 法定股本 iX4?5yz~<  
automated quotation system 自动报价系统 QiBo]`)%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .Fo0AjL}x  
自动交易系统〔香港期货交易所有限公司〕 /c 3A>  
automatic adjustment mechanism 自动调整机制 aOZSX3;wg  
automatic adjustment system 自动调整系统 {RFpTh7f:  
Automatic Clearing House 自动票据交换所 %5<uQc9  
automatic exchange rates accumulation system 自动化汇率累集系统 AA[(rw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gZbC[L  
automatic teller machine [ATM] 自动柜员机 apsR26\^  
autopay 自动转帐 I6?n>  
available assets 可用资产 LbX>@2(&  
available fiscal reserve 现存财政储备 R7%' v Zk  
available profit 可用利润 %Wy$m?gD  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Cx(|ZD^  
average 平均;平均数;海损 " %$jl0i_c  
average basic salary 平均基本薪金 feg  
average consumer expenditure 平均消费开支;一般消费开支 !DgN@P.o  
average cost 平均成本 o%dKi]  
average cost of land production 增辟土地平均成本 D"kss5>w  
average daily turnover 平均每日成交额 #6O<!{PH6  
average daily wage rate 平均每日工资率 1#rcxUSi  
average expenditure pattern 平均开支模式 .bcoH  
average growth rate 平均增长率 Y*0AS|r!  
average net fixed assets 固定资产平均净值 +o+e*B7Eh  
average of relatives 相对价格平均数 NN(ZH73  
average price 平均价格 t5 :4'%|  
average propensity to consume 平均消费倾向;一般消费倾向 GG0l\! 2)  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0X6|pC~  
average rate 平均率 v%gkQa  
average revenue 平均收入;平均收益 9z>I&vcX  
average stock 平均库存;平均存货 :&*Y Io  
average yearly rent 平均年租 =[]V$<G'w{  
avoidance of double taxation 避免双重课税 o@SL0H-6|  
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 6&jW.G8/  
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