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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: .9[8H:Fe  
A share A股;甲类股份 X{9JSq  
abatement of tax 减税;减扣免税额 2gC&R1 H  
ABN AMRO Bank N.V. 荷兰银行 wr;|\<c  
above-the-line expenditure 线上项目支出;经常预算支出 ^S;RX*  
above-the-line receipt 线上项目收入;经常预算收入 ,nu7r1}  
ABSA Asia Limited 南非联合亚洲有限公司 :vgh KI  
absolute change 绝对数值变更 i"\AyKiJ  
absolute expenditure 实际开支 u;'<- _  
absolute guideline figure 绝对准则数字 YVg}q#  
absolute interest 绝对权益 0 z'={6,  
absolute order of discharge 绝对破产解除令 &:e}4/G  
absolute profit margin 绝对利润幅度 T0]%(F/8  
absolute value 实值;绝对值 #K,qF*  
absolutely vested interest 绝对既得权益 }5Tyzi(  
absorbed cost 已吸收成本;已分摊成本 xjn8)C  
absorption 吸收;分摊;合并 lo]B 5_en  
absorption rate 吸收率;摊配率;分摊率 <DlanczziF  
ACB Finance Limited 亚洲商业财务有限公司 ? /|@ #&  
acceptable form of reciprocity 合理的互惠条件 U~B}vt  
acceptable rate 适当利率;适当汇率 5 1CU@1Ie  
acceptance agreement 承兑协议 SUnmp  
acceptance for honour 参加承兑 ph&H*Mc  
acceptor 承兑人;接受人;受票人 {;(g[H=q;  
acceptor for honour 参加承兑人 z1@sEfk>  
accident insurance 意外保险 @ vYN7  
Accident Insurance Association of Hong Kong 香港意外保险公会 Tdmo'"m8z_  
accident insurance scheme 意外保险计划 :7PSZc:xE  
accident year basis 意外年度基准 %_J/&{6G  
accommodation 通融;贷款 +Tc(z{;  
accommodation bill 通融票据;空头票据 *d,n2a#n5  
accommodation party 汇票代发人 "a`0w9Mm}  
account balance 帐户余额;帐户结余 ~JmxW;|_x)  
account book 帐簿 ht cO ~b  
account collected in advance 预收款项 o? xR[N-J  
account current book 往来帐簿 eiSO7cGy  
account of after-acquired property 事后取得的财产报告 Q,qylL  
account of defaulter 拖欠帐目 zvs 2j"lb  
account payable 应付帐款 aFc'_FrQ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]O(HZD%  
account receivable 应收帐款 96V, [-arf  
account receivable report 应收帐款报表 "YvBb:Z>  
account statement 结单;帐单;会计财务报表 d?qO`- ~$  
account title 帐户名称;会计科目 w.F3o4YP  
accountant's report 会计师报告 >_% g8T'  
Accountant's Report Rules 会计师报告规则 kC#B7*[RM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Dlsa(  
Accounting Arrangements 《会计安排》 ~)CU m[:oM  
accounting basis 会计基础 =Q 0 )t_z_  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,`2xfVa-  
Accounting Circular 《会计通告》 ['YRY B  
accounting class 会计类别 ~hw4gdtS  
accounting date 记帐日期;会计结算日期 {$eZF_}Y^  
accounting for money 款项核算 =&G|} M  
Accounting Officer 会计主任 #7:9XID /  
accounting period 会计报告期;会计期 c+M@{EbuN  
accounting policy 会计政策;会计方针 g wjv&.T6^  
accounting practice 会计惯例 =,;3z/k%  
accounting principle 会计准则 kK6>>lD'  
accounting record 会计记录 aj-uk(r  
accounting report 会计报告 iQR})=Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Fi=8B&j  
Accounting Society of China 中国会计学会 SmEd'YD!J  
accounting statement 会计报表 \z?;6A  
accounting system 会计制度;会计系统 g wiC ,  
accounting transaction 会计事项;帐务交易 .Zz7LG{  
accounting treatment 会计处理  2x J5  
accounting year 会计年度 WC&Ltw8  
accretion 增值;添加 (Q} ijwj  
accrual 应计项目;应累算数目 DL Q`<aU  
accrual basis 应计制;权责发生制  o|im  
accrual basis accounting 应计制会计;权责发生制会计 PvCE}bY{}  
accrue 应累算;应计 '(:J|DN  
accrued benefit 应累算利益 `^h##WaXap  
accrued charges 应计费用 Nfvg[c  
accrued cumulative preference share dividend 应累算的累积优先股股息 gV>\lMc[-%  
accrued expenses 应累算费用 HpC4$JMm  
accrued interest payable 应付利息;应计未付利息 P9!]<so  
accrued interest receivable 应收利息;应计未收利息 cuk}VZ  
accrued right 累算权益 [uV/ Ra*g  
accruing profit 应累算的利润 nvs7s0@Fqe  
accumulated fiscal reserve 累积财政储备 z Ns8\  
accumulated profit 累积利润;滚存溢利 d> AmM!J  
accumulated reserve 累积储备 v0J1%{/xs  
accumulation of surplus income 累积收益盈余 ^aoLry&i=  
acquired assets 既得资产 @_nhA/rlc  
acquisition 收购;购置;取得 /;ITnG  
acquisition cost 购置成本 iKKWn*u  
acquisition expenses 购置费用 m$: a|'mS  
acquisition of 100% interest 收购全部股权 ikiy>W8  
acquisition of control 取得控制权 \F3t&:  
acquisition of fixed assets 购置固定资产 wfzb:Aig`  
acquisition of shell “买壳” jX,~iZ_B  
acquisition price 收购价 *(IO<KAg8  
act of God 天灾 #| Po&yu4R  
acting partner 执事合伙人 S"z4jpqn3  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %;J`dM  
active partner 积极参与的合伙人 /q]@|5I  
active trading 交投活跃 Uij$ eBN  
actual circulation 实际流通 |Ay#0uQ5Y  
actual cost 实际成本 xFnMXh t  
actual expenditure 实际开支;实际支出 Z&!$G'X  
actual income 实际入息;实际收入;实际收益 +[DVD  
actual market 现货市场 B!anY}/U  
actual price 现货价;实际价格 wH<*  
actual profit 实际利润 n-_w0Y  
actual quotation 实盘;实际价位;实际报价 R/|o?qTrj  
actual year basis 按实际年度计算 7 #N @B  
actuals 实货 56dl;Z)  
actuarial investigation 精算调查 n]!H,Q1,T  
actuarial principle 精算原则 /#5ZP\e  
actuarial report 精算师报告 ma~`&\xE  
Actuarial Society of Hong Kong 香港精算学会 W&#Nk5d  
actuarial valuation 精算师估值 PGGJpD?  
actuary 精算师 EK^2 2vi$  
ad referendum agreement 暂定协议;有待覆核的协定 kA0 ^~  
ad valorem duty 从价税;按值征税 V ZGhF!To  
ad valorem duty system 从价税制 Y8T.RS0  
ad valorem fee 从价费 C5z4%,`f  
ad valorem tariff 从价关税 yfrgYA  
additional allowance 额外免税额 )M~5F,)  
additional amount for unexpired risk 未过期风险的额外款额 c,^-nH'X>  
additional assessable profit 补加应评税利润 ~Ua0pS?  
additional assessment 补加评税 $mlcaH  
additional commitment 额外承担 }Of^Y@{q.  
additional commitment vote 额外承担拨款 Y*f<\z(4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WYL.J5O  
additional dependent parent allowance 供养父母额外免税额 Jt"Wtr  
additional provision 额外拨款 "mA/:8`Q  
additional stamp duty 附加印花税 9Wn0YIc  
additional tax 补加税罚款;补加税款 " B1' K8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 aHw VoT  
adjudged bankrupt 被裁定破产 AXFVsZH"zi  
adjudicated bankrupt 裁定破产人 {Bx\Z0+'&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 E J1:N*BA  
adjudication of bankruptcy 裁定破产;宣告破产 2+HiaYDZ  
adjudication of insolvency 裁定无力偿还债务 JYq} YG=%  
adjusted actual 经调整的实数;调整后的实数 !=pemLvH  
adjusted current assets 经调整的流动资产;调整后的流动资产 % |V:F.f  
adjusted figure 经调整的数字;调整后的数额 Bb)J8,LQ  
adjusted liabilities 经调整的负债;调整后的负债 b,wO^07-3^  
adjusted loss 经调整的亏损;调整后的亏损 ,7aqrg  
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 0Sk{P>A  
adjusted profit 经调整的利润;调整后的利润 U,N4+F}FR  
adjusted surplus 经调整的盈余额;调整后的盈余额 \c)XN<HH  
adjusted value 经调整的价值;调整后的价值 `{%*DHa  
adjustment 调整;修订;理算〔保险〕 d hy=x  
adjustment centre 调剂中心 iBQftq7  
adjustment lag 调整过程的时间差距;调整时差 4(NI-|q0  
adjustment mechanism 调整机制 !jm a --  
adjustment of loss 亏损调整 w jF\>  
adjustment process 调整过程;调整程序 7^1ikmYY  
adjustment range 调整幅度 =g ]C9'I3  
administered exchange rate 受管制汇率 v|e>zm <  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pR $c<p  
administration expenses 行政费用 $[d}g  
administration fee 手续费;行政费 lWR  
administration in bankruptcy 破产管理 kDrGl{U}  
administration order 遗产管理令 'EQAG' YV  
administrator 管理人;遗产管理人 =o {`vv  
administrator of the estate 遗产管理人 2 Ug jH  
admission of debt 债项承认书 Tb[GZ,/%;  
admission of proof 接纳债权证明 /cg!Ap5  
advance 放贷款项;垫付款项;预支款项;预付款项 ;-3M  
advance account 暂支帐目;预付款帐户 >v(Xc/oI  
advance compensation 预付补偿金 x-"7{@lz  
advance from shareholder 股东垫款 6 -oQs?  
advance pending reimbursement 预支以待日后付还 JO$0Z  
advanced economy 先进经济体系 Gfvz%%>l  
advancement 预付;预付财产 _T1e##Sq,  
advances warrant 垫款令 :c\NBKHv*  
advancing 贷出 ixp%aRRP  
adverse balance 逆差 GRNH!:e  
adverse exchange 逆汇 fRbVc  
advertisement addressed to shareholders 在报章刊登的致股东通告 P++gR@  
advice for collection 托收通知书 up`6IWlLE  
advice of drawing 提款通知书;汇票通知书 >+1bTt/-F  
advice of payment 付款通知 - na]P3 s  
Advisory Committee [Securities and Futures Commission] giPyo"SD  
谘询委员会〔证券及期货事务监察委员会〕 E yNCky  
Advisory Committee on Diversification 经济多元化谘询委员会 U_:/>8})d  
affidavit 誓章;遗产申报誓章 _C##U;e!  
affidavit of no receipt 述明无收款的誓章 ^Tl|v'   
affiliate 联号;联营公司;附属公司 F/&&VSv>LO  
affiliated company 附属公司;联号;联营公司 rC'97`!K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -v]7}[ .[  
affordability 负担能力 4"GY0) Q  
African Development Bank [AfDB] 非洲开发银行 ].$N@t C  
after-acquired property 事后取得的财产 'RPe5 vB  
after-hours dealing 市后交易 ~ >6(@~6  
after-tax profit 税后盈利;税后利润;税后溢利 |{$Vk%cUE  
agency agreement 代理协议 CzwnmSv{.  
agency expenses 代理机构的开支 wy7f7zIa  
agency fee 代理费 >BiJ/[9  
Agency Law 《代理法》 lwV#j}G  
agent 代理人;承销人 LE Y$St  
agent of company 公司代理人 G-Y8<mEh  
agent's fee 代理人费;经纪费 s01n[jQ  
aggregate 总计;总数;总体数字 s8R.?mhH=  
aggregate amount 总款额;总额 _- { >e  
aggregate assets and liabilities 总体资产与负债 rK"x92P0  
aggregate at constant price 按固定价格计算的总体数字 W&* 0F~  
aggregate demand 总需求 ?(E$|A  
aggregate gross position 总持仓量 O5E\#*<K  
aggregate limit 总限额 Obbjl@]  
aggregate of salaries tax 合计薪俸税 `}18A.K  
aggregate performance 总体表现;总体业绩 d^ w6_  
aggregate supply 总体供应 xgfK0-T|[  
aggregate surplus 总盈余 zh7NXTzyf  
aggregate total 整体总额 O}2;>eH  
aggregate value 总值;合计价值 Wq]^1g_  
aggregated basis 合计基准 @<h@d_8^k  
aggregated net chargeable income 合计应课税入息实额 E-CZk_K9  
aggregation 合并计算;合计;总和 HG{OkDx]fl  
aggregation of incomes of husband and wife 夫妇入息合并计算 |'.\}xt7  
aggregation of property 财产的总和 GP1b/n3F1  
agio 差价;贴水 4v Ug:'DM  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 yj-BLR5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WSUU_^.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 I t",WFE.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l1nrJm8  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ym^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment FK<1SOE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |%Pd*yZA  
agreement for a settlement 授产协议 ~~z} yCl  
agreement for assignment 转让协议 z]K:Amp;Z  
agreement for sale 售卖协议;买卖协议 g6MK~JG$?h  
agreement for sale and purchase 买卖协议 xO{yr[x"L  
agreement for the payment of interest 支付利息协议 r761vtC#  
agreement for the repayment of money 还款协议 C`Zz\DNG@  
agreement of reinsurance 再保险协议 "|`euxYV  
Agricultural Bank of China 中国农业银行 '_>8_  
air passenger departure tax 飞机乘客离境税 V_^p?Fi #  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D&#wn.0|E  
airport tax 机场税 _ ZMoPEW  
alcohol duty 酒精税 ?`8jn$W^  
alienation 让与;让渡;转让 $cflF@ 3  
alimony 生活费;赡养费 ,#m:U5#h  
All Ordinaries Index [AOI] 所有普通股指数 R `  
all risks 全险;综合险 ].w~FUa  
All Sales Record for Stock Market 《股票市场成交报告》 g[4pG`z  
Allied Capital Resources Limited 新联财务有限公司 NH~\kV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sN"<baZ  
allocation letter 拨款信件 MfQ 9d9  
allocation of fund 分配款项;预留款项 4d-f 6iiFV  
allocation of profit 利润分配;溢利分配 [7 _1GSS1  
allocation warrant 拨款令 F!ZE4S_  
allotment 分配;配股 \SKobO?qI  
allotment notice 股份配售通知;配股通知 O%}?DiSl  
allotment of shares 股份分配 m9M#)<@*  
allowable 可获宽免;免税的 m) QV2n  
allowable business loss 可扣除的营业亏损 _Fkz^B*  
allowable expenses 可扣税的支出 t\S=u y  
allowance 免税额;津贴;备抵;准备金 :8=7)cW  
allowance for debts 债项的免税额 6 );8z!+  
allowance for depreciation by wear and tear 耗损折旧免税额 3127 4O  
allowance for funeral expenses 殡殓费的免税额 5v5)vv.kd  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QNWGUg4*&  
allowance for repairs and outgoings 修葺及支出方面的免税额 \w#)uYK{i_  
allowance to debtor 给债务人的津贴 SR_<3WW  
alteration of capital 资本更改 Zo`_vx/{j  
alternate trustee 候补受托人 l$Y*ii  
amalgamation 合并 q]Vxf!0*>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #K&XY6cTj  
ambit of charges 征税范围;收费范围 1 K(0tG:5  
amended valuation 经修订的估值 n,D&pl9f  
American Commodities Exchange 美国商品交易所 WIKSz {"=/  
American Express Bank Limited 美国运通银行 ?mwa6]  
American Stock Exchange 美国证券交易所 hg7^#f95u  
amortization 摊销 WF] |-)vw  
amount due from banks 存放银行同业的款项 F ~SA3M:  
amount due from banks abroad 存放海外银行同业的款项 q{Ao j  
amount due from holding companies 控股公司欠款 &8\6%C  
amount due from local banks 存放本港银行同业的款项 %\^VxM  
amount due to banks 银行同业的存款 t#d{hEr  
amount due to banks abroad 海外银行同业的存款 B@k2lHks(  
amount due to holding companies 控股公司存款 (h"-#q8$  
amount due to local banks 本港银行同业的存款 "*< )pnJ  
amount due to outport banks 外埠银行同业的存款 70 -nAv  
amount for note issue 发行纸币的款额 .fAHP 5-  
amount of bond 担保契据的款额 >t#5eT`_ w  
amount of consideration 代价款额 otA'+4\  
amount of contribution 供款数额 QpCTHpZ  
amount of indebtedness 负债款额 v` h n9O  
amount of principal of the loan 贷款本金额 HSR,moI  
amount of rates chargeable 应征差饷数额 =&Z#QD"vl  
amount of share capital 股本额 W#&BU-|2  
amount of sums assured 承保款额 s}qtM.^W  
amount of variation 变动幅度 x3:d/>b  
amount of vote 拨款数额 &6e A.  
amount payable 应付款额 jP#I](\eG  
amount receivable 应收款额 m<sCRWa-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {X 5G  
analysis 分析 Dy&{PeE!  
ancillary risk 附属风险 jr(|-!RVMN  
annual account 周年帐目;周年帐目报表;年度决算;年结 6<fcG  
annual accounting date 年结日期 & LhQr-g  
annual allowance 每年免税额;年积金;年度津贴;年津 8.HJoos  
annual balance 年度余额 _Un*x5u2O  
annual disposable income 每年可动用收入 M1=eS@  
annual estimates 周年预算 j^.|^q<Y  
annual fee 年费 C<#_1@^:8e  
annual general meeting 周年大会 .Zc:$"gDu  
annual growth rate 年增率;每年增长率 T 9FGuit9  
annual long-term supplement 长期个案每年补助金 O{p7I&  
annual pensionable emolument 可供计算退休金的年薪 T_[5 ZYy  
annual report 年报 r{{5@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [9d\WPLC  
annual return 周年报表;周年申报表;每年报税表格 rgo!t028^  
Annual Return Rules 《周年报表规则》 tn;Uaw  
annual review of consumer prices 每年消费物价回顾 >9y!M'V  
annual roll-forward basis 逐年延展方式 d ATAH}r&  
annual salary 年薪 @=OX7zq\h-  
annual statement 年度报表;年度决算表 FqZD'Uu7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y()ZM  
annuitant 年金受益人 oT|:gih5  
annuity 年金 Wcbm,O4u  
annuity contract 年金合约 tr58J% Mu  
annuity on human life 人寿年金 \*M;W|8aB  
antecedent debt 先前的债项 p+228K ;H  
ante-dated cheque 倒填日期支票 3:<[;yo  
anticipated expenditure 预期开支 dt0(04  
anticipated net profit 预期纯利 Gzp*Vr  
anticipated revenue 预期收入 r`$P60,@C  
anti-inflation measure 反通货膨胀措施 )Y`ybADd3  
anti-inflationary stance 反通货膨胀立场 <kJ`qbOU  
apparent deficit 表面赤字 j )wrF@W  
apparent financial solvency 表面偿债能力 b'I@TLE')  
apparent partner 表面合伙人 >U.7>K V&  
application for personal assessment 个人入息课税申请书 R[kF(C&  
application of fund 资金应用 H6Ytp^~>  
application to release as liquidator and to destruct the books of accounts and documents oBs5xH7@-  
申请免除清盘人职务及毁灭帐簿与文件 nchpD@'t  
appointed actuary 委任精算师 *uSlp_;kB  
appointed auditor 委任核数师;委任审计师 ] f5vk  
appointed trustee 委任的受托人 .$1S-+(kV  
appointer 委任人 Jpy~5kS  
apportioned pro rata 按比例分摊 !?sB=qo  
apportionment 分配;分摊 oN)I3wO$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (1[Z#y[  
apportionment formula 分摊方程式 |"[;0)dw^  
apportionment of estate duty 遗产税的分摊 s`pdy$  
appraisal 估价;评估 `<#O8,7`  
appreciable growth 可观增长 )LNKJe+  
appreciable impact 显着影响 efuiFN;  
appreciable increase 可观增长 -c{Y+M`  
appreciation 增值;升值 _Ea1;dJmq  
appreciation against other currencies 相对其他货币升值 t. HwX9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qW /&.  
appreciation tax 增值税 'UTMEN&  
appropriation 拨款;拨用;拨付 <<V"4 C2  
appropriation account 拨款帐目 8@){\.M  
Appropriation Bill 拨款法案 4pZKm-dM^  
appropriation-in-aid system 补助拨款办法 b!`6s  
approved assets 核准资产 ERIF#EY  
approved basket stock 认可一篮子证券 3#aLCpVla  
approved budget 核准预算 /`t}5U>S_  
approved charitable donation 认可慈善捐款 8Pva]Q  
approved charitable institution 认可慈善机构 "yl6WG# J  
approved currency 核准货币;认可货币 2@Q5Ta #h  
approved estimates 核准预算 L=.@hs  
approved estimates of expenditure 核准开支预算 i>C%[dk9  
approved overseas insurer 核准海外保险人 FbH@qHSH  
approved overseas trust company 核准海外信托公司 CYsLyk  
approved pooled investment fund 核准汇集投资基金 s2F[v:|Wq  
approved provident fund scheme 认可公积金计划 j3S!uA?  
approved provision 核准拨款 ^W`RBrJay  
approved redeemable share 核准可赎回股份 sn Ou  
approved regional stock 认可地区性证券 AG#Mj(az!  
approved retirement scheme 认可退休金计划 f3s4aARP  
approved subordinated loan 核准附属贷款 L>lxkq8!Q  
arbitrage 套戥;套汇;套利 /( 9.Fqe(  
arbitrageur 套戥者;套汇者 y5?kv-"c  
arbitrary amount 临时款项 `Gx 5=Bm;  
arrangement 措施;安排;协定 ) r"7"i  
arrears 欠款 JUJrtK S  
arrears of pay 欠付薪酬 `=kiqF2P}  
arrears of revenue 逾期未收税款;逾期未收的帐项 PG @C5Rnu  
articles of association 组织章程;组织细则;组织章程细则 7\H_9o0$  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 dKevhm)R"  
ascertainment of profit 确定利润 ]vw%J ^7:a  
"Asia Clear" “亚洲结算系统” s!]QG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -zZb]8\E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QHsJo|.  
Asian Development Fund [ADF] 亚洲发展基金 + (`.pa z@  
Asian dollar bond 亚洲美元债券 ^* CKx  
Asian dollar market 亚洲美元市场 0d89>UB-8q  
Asian dollar rate 亚洲美元利率 w}M)]kY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 zFY$^Oz"_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  feM(  
asked price 沽盘;喊价;索价;卖方报价 Q91mCP~$  
assessable income 应评税入息 8M]QDgd.  
assessable loss 应评税亏损 OLGMy5  
assessable profit 应评税利润 {@'#|]4y.  
assessable value 应评税值 B-|C%~fe  
assessed profit 估定利润 )Ofwfypc  
assessed value 经评估价值 /N")uuv  
assessment 评税;评定;估价;评税单 V<U9Pj^?^  
assessment number 评税编号;估价编号 \ >#y*W<  
assessment of additional tax 补加税评税 k`\L-*:Ji  
assessment of performance 业绩评估;实绩评价 a4]=4[(iu>  
Assessor 评税主任 |-%dN }O  
asset price bubbles 资产价格泡沫 gEmsPk,  
asset-backed securities 具资产保证的证券 sqj8I"<`  
assets accretion 资产增值 P` Gb }]rW  
assets and liabilities 资产与负债 ?}S~cgL -  
assets betterment statement 资产递增表;资产改进表 UI wTf2B  
assets lending 实物放款;有抵押贷款 3qDuF  
assets of the company passing on the death 死者去世时转移的公司资产 7p {2&YhB  
assets pledged as security for liabilities 用作负债抵押的资产 6rlM\k@!  
assets portfolio 资产投资组合 Q.V+s   
assets price 资产价格 }!WuJz"  
assets quality 资产质素 =7S\-{  
assets realization 资产变现 awLSY:JI  
assets refinancing arrangement 资产再集资安排 !$Arc^7r  
assets securitization 资产证券化 bV*q~ @xh  
assets situated outside Hong Kong 在香港以外地方的资产 Pb7-pu5 X  
assets stripping 削减资产;拆卖资产 D6'-c#  
assets value 资产值 0{stIgB$  
assignee 承让人 7+$P6[*  
assignment 转让;转让书;转让契 &hWYw+yH\  
assignment of interest 权益转让 kcP&''  
assignment of letters patent and trade mark 专利证书及商标转让 & 5'cN  
assignment of property 物业转让;物业转让书 Fl\kt.G  
assignment right 转让权 '=UsN_@  
assignor 转让人 T1RICIf 1F  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vs*@)'n0}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d81[hT}q  
associate member 附属会员 c}2"X,  
associated body corporate 相联法人团体 O5JG!bGE_F  
associated company 相联公司;联属公司 Hc\oR(L  
associated corporation 相联法团 *{=q:E$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1+ V<-I@{  
公认会计师公会〔英国〕 De49!{\a  
Association of Futures Exchange Brokers 香港期货经纪协会 8]JlYe  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [t]q#+Zs  
association of underwriters 承保人组织 ? Lr:>  
assumption of control 接管 Rts}y:44  
assurance 担保;保险;转易;转易书 s~I#K[[5  
assurance of interest 权益的转易 a*o k*r  
at 19XX price 按一九XX年价格计算 :]`JcJ  
at a discount 按赔价计算;按贴水价格计算;打折扣 #o(@S{(NZ  
at a premium 按溢价计算;按升水价格计算 "':SWKuMx  
at call 通知付款;按通知 sP%J`L@h  
at constant market price 按固定市价计算 8qs8QK  
at constant price 按固定价格计算 W\z<p P  
at cost 按成本计算 2VkA!o4nP  
at current market price 按当时市价计算;按现时市价计算 U5j0i]  
at current price 按当时价格计算;按现时价格计算 4Gsq)i17j  
at factor cost 按要素成本计算;按生产要素成本计算 N| |s#  
at money-of-the-day price 按付款当日价格计算 "IoY$!Hk  
at or better 按指定或较佳价位〔买卖指令〕 nY?X@avo>  
at par 按面值计算;平价 L$; gf_L  
at sight 见票即付 'WoB\y569  
at the close 按收市盘 4$4n9`odE  
at the opening 按开市盘 mtNB09E(  
attestation 见证;见证条款 Ap`D{u/  
at-the-money option 平价期权 *G,r:Bnb  
attorney 受权人;受托代表人 QtfLJ5vi  
attornment 新拥有人承认书 pEiq;2{~Yn  
attributable profit 可归属利润 |bjLmGb  
attributable share value 可归属股份价值 jHc/ EZB  
Auckland Stock Exchange 奥克兰证券交易所 ~VJP:Y{[  
auction 拍卖 eRIdN(pP  
auctioneer 拍卖商 -257g;  
audit 审计;核数 aGmbB7[BZ  
Audit Commission 审计署 "C9.pdP\8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H=5#cPI#(^  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 _2Fa .gi  
audit review 帐目审查 ZRCUM"R_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G I#TMFz3  
audited account 审计帐目;经审计的帐目 BsN~Z!kd  
audited annual account 经审计的周年帐目 %(kf#[zQ  
audited balance sheet 经审计的资产负债表 A;Uw b  
auditor 核数师;核数主任;审计师 0"=}d y  
auditor's certificate 核数师证明书;审计师证明书 axd9b,  
auditor's report 核数师报告;审计师报告 n`7n5M*  
Aussie bond 澳元债券 JT 5+d ,  
austerity budget 紧缩预算 pPZ^T5-ks  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2)>Ty4*  
Australia All Ordinaries Index 澳洲所有普通股票指数 p:8]jD@}%  
Australian Dollar [AUD] 澳元 I,!>ZG@6  
Australian Options Market 澳大利亚期权市场 2&U<Wiu\}  
Australian Securities Commission 澳洲证券事务监察委员会 Px"K5c*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pXHeUBY.  
Australian Stock Exchange 澳大利亚证券交易所 &E8fd/s= k  
Austrian Schilling [ATS] 奥地利先令 Hxd ^oE  
authentication 认证;鉴证 8_ _C T  
authority to purchase 委托购买证;委购书 4$b9<:M_  
authorization 认可;核准;授权;授权书 SQx:`{O  
authorization by direction 指示授权 7j%sM&  
authorization by instruction 指令授权 MYeGr3V3  
authorization by warrant 令状授权 c9;oB|8|  
authorization of unit trust 单位信托的认可 gc{5/U9H*  
authorized agent 指定代理人 .A Z+|?d  
authorized capital 法定资本 cOEzS  
authorized clerk 出市员 9:6d,^X  
authorized dealer 认可交易商 =6+j Po{F  
authorized financial institution 认可财务机构 N_>}UhZ  
authorized fund 认可基金 1oIu~f{`  
authorized fund house 获授权的基金公司;认可基金公司 wenJ(0L|  
authorized institution 认可机构 %uhhQ<zs%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 RlTVx :  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8rsv8OO  
authorized insurer 获授权保险人;获认可承保人 j<* `?V^  
authorized investment 特准投资项目 64qQ:D7C  
authorized person 获授权人 Yg14aKZl  
authorized representative 获授权代表 MEn#MT/Cz  
authorized share capital 法定股本 &:)e   
automated quotation system 自动报价系统 x+5y287#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] T89VSB~  
自动交易系统〔香港期货交易所有限公司〕 QYTwGThWR  
automatic adjustment mechanism 自动调整机制 U9p^?\-=  
automatic adjustment system 自动调整系统 _ a,XL<9I  
Automatic Clearing House 自动票据交换所 >~^##bIb  
automatic exchange rates accumulation system 自动化汇率累集系统 W4(O2RU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [u2)kH$  
automatic teller machine [ATM] 自动柜员机 |qsY0zx  
autopay 自动转帐 o] 7U;W  
available assets 可用资产 R!LKGiN  
available fiscal reserve 现存财政储备 ss>?fyA  
available profit 可用利润 uP[:P?,t  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XD\Z$\UJE  
average 平均;平均数;海损 CDM==Xa*  
average basic salary 平均基本薪金 \M`fkR,,'  
average consumer expenditure 平均消费开支;一般消费开支 @3b|jJyf  
average cost 平均成本 +,$"%C  
average cost of land production 增辟土地平均成本 mg^\"GC*8  
average daily turnover 平均每日成交额 i<Be)Y-'  
average daily wage rate 平均每日工资率 T"m(V/L$W  
average expenditure pattern 平均开支模式 F I\V6\B/  
average growth rate 平均增长率 VG`A* Vj  
average net fixed assets 固定资产平均净值 >zDnJb&"&  
average of relatives 相对价格平均数 tY=n("=2  
average price 平均价格 =F}e>D  
average propensity to consume 平均消费倾向;一般消费倾向 *oX~z>aE  
average propensity to save 平均储蓄倾向;一般储蓄倾向 )WFSUZ~  
average rate 平均率 zdUi1 b  
average revenue 平均收入;平均收益 W=~H_ L?/  
average stock 平均库存;平均存货 8W_X&X?Q  
average yearly rent 平均年租 |!{ BjOAD'  
avoidance of double taxation 避免双重课税 bz? *#S  
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 ,uP1U@Cas  
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