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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: :OX$LCi  
A share A股;甲类股份 L3g9b53\  
abatement of tax 减税;减扣免税额 $&Ac5Zo%}  
ABN AMRO Bank N.V. 荷兰银行 +qZc} 7rJF  
above-the-line expenditure 线上项目支出;经常预算支出 k)Zn>  
above-the-line receipt 线上项目收入;经常预算收入 P_mi)@  
ABSA Asia Limited 南非联合亚洲有限公司 T#Fn:6_=  
absolute change 绝对数值变更 ,.q8Xf  
absolute expenditure 实际开支 oB3q AP  
absolute guideline figure 绝对准则数字 {[N?+ZJD*L  
absolute interest 绝对权益 cPm~` Zd  
absolute order of discharge 绝对破产解除令 >z5Oy  
absolute profit margin 绝对利润幅度 y78z>(jV  
absolute value 实值;绝对值 h%/ssB  
absolutely vested interest 绝对既得权益 #9INX`s-  
absorbed cost 已吸收成本;已分摊成本 k|l5"&K~.  
absorption 吸收;分摊;合并 {Bc#?n  
absorption rate 吸收率;摊配率;分摊率 =_uol8v  
ACB Finance Limited 亚洲商业财务有限公司 ;i}i5yv2  
acceptable form of reciprocity 合理的互惠条件 ^YqbjL  
acceptable rate 适当利率;适当汇率 %db3f z  
acceptance agreement 承兑协议 <qr^Nyo4  
acceptance for honour 参加承兑 mUiOD$rO  
acceptor 承兑人;接受人;受票人 9Dy)nm^  
acceptor for honour 参加承兑人 {DSyV:   
accident insurance 意外保险 6G$/NW=L  
Accident Insurance Association of Hong Kong 香港意外保险公会 cJ2y)`  
accident insurance scheme 意外保险计划 c'xUJhEL  
accident year basis 意外年度基准 QW,cn7  
accommodation 通融;贷款 >b3@>W  
accommodation bill 通融票据;空头票据 VmMh+)UZ  
accommodation party 汇票代发人 htQ;m)>J:  
account balance 帐户余额;帐户结余 =P)"NP7f'  
account book 帐簿 .$UTH@;7  
account collected in advance 预收款项 @{'o#EJY  
account current book 往来帐簿 x}_rnf_  
account of after-acquired property 事后取得的财产报告 j_(?=7Y3g  
account of defaulter 拖欠帐目 (e 0_RQ  
account payable 应付帐款 jm4)gmC  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \3L$I-]m  
account receivable 应收帐款 sN;(/O  
account receivable report 应收帐款报表 Z0{f  
account statement 结单;帐单;会计财务报表 oy`3r5g   
account title 帐户名称;会计科目 W3"vTZJF  
accountant's report 会计师报告 k"0%' Y  
Accountant's Report Rules 会计师报告规则 ]}_p3W "Y9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 @h!U  
Accounting Arrangements 《会计安排》 cxL,]27Bu  
accounting basis 会计基础 s87 a %  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,!jR:nApE  
Accounting Circular 《会计通告》 <` #,AVH  
accounting class 会计类别 <xXiJU+  
accounting date 记帐日期;会计结算日期 Y=hP Erw  
accounting for money 款项核算 CgN]dx* `  
Accounting Officer 会计主任 3e#x)H/dr  
accounting period 会计报告期;会计期 >\Z lZ  
accounting policy 会计政策;会计方针 mf+K{y,L  
accounting practice 会计惯例 z9I1RX V  
accounting principle 会计准则 O.]_Ry\OXA  
accounting record 会计记录  3&O% &  
accounting report 会计报告 "sdcP8])d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <.;@ksCPW{  
Accounting Society of China 中国会计学会 vM5k4%D  
accounting statement 会计报表 (H'_KPK  
accounting system 会计制度;会计系统 GOUY_&}tL  
accounting transaction 会计事项;帐务交易 =;kRk .qzy  
accounting treatment 会计处理 >3<&V{<K  
accounting year 会计年度 Dr4?Ow  
accretion 增值;添加 WW)_Wh  
accrual 应计项目;应累算数目 5dbX%e_OP  
accrual basis 应计制;权责发生制 6-D%)Z(  
accrual basis accounting 应计制会计;权责发生制会计 ?SHc}iaU#  
accrue 应累算;应计 hgF21Oj9  
accrued benefit 应累算利益 I|GV :D  
accrued charges 应计费用 J11dqj  
accrued cumulative preference share dividend 应累算的累积优先股股息 Pw0{.W~r  
accrued expenses 应累算费用 `' dX/d  
accrued interest payable 应付利息;应计未付利息 @\#'oIc|  
accrued interest receivable 应收利息;应计未收利息 B .{8/.4  
accrued right 累算权益 l_UXrnm/N  
accruing profit 应累算的利润 rOs)B21/  
accumulated fiscal reserve 累积财政储备 u?F7 L8q]  
accumulated profit 累积利润;滚存溢利 B.h0" vJ  
accumulated reserve 累积储备 mvUVy1-c  
accumulation of surplus income 累积收益盈余 @hE7r-}]  
acquired assets 既得资产 9|us<k  
acquisition 收购;购置;取得 %Y#[% ~|(  
acquisition cost 购置成本 x& mz-  
acquisition expenses 购置费用  "Nk`RsW  
acquisition of 100% interest 收购全部股权 T3=-UYx]  
acquisition of control 取得控制权 .%-6&%1  
acquisition of fixed assets 购置固定资产 Tb>IHoil  
acquisition of shell “买壳” 8:;u v7p  
acquisition price 收购价 k#{lt-a/  
act of God 天灾 H[>klzh6 !  
acting partner 执事合伙人 %#[r_QQ^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 m0dFA<5-  
active partner 积极参与的合伙人 8A`p  
active trading 交投活跃 q g) Af  
actual circulation 实际流通 uJ2C+$=Ul  
actual cost 实际成本 D4YT33$tC  
actual expenditure 实际开支;实际支出 WM~J,`]J  
actual income 实际入息;实际收入;实际收益 BaNU}@  
actual market 现货市场 jM|YW*zNZ  
actual price 现货价;实际价格 PM#$H  
actual profit 实际利润 V\e13cL]  
actual quotation 实盘;实际价位;实际报价 `?Y_0Nh>  
actual year basis 按实际年度计算 d;@E~~o?B]  
actuals 实货 ^sr:N5~z`  
actuarial investigation 精算调查 @g@ fL%  
actuarial principle 精算原则 f(w#LuW<  
actuarial report 精算师报告 \i&vOH'  
Actuarial Society of Hong Kong 香港精算学会 8u7K$Q  
actuarial valuation 精算师估值 gPA>*;?E;@  
actuary 精算师 v@}1WGY  
ad referendum agreement 暂定协议;有待覆核的协定 ogkz(wZ  
ad valorem duty 从价税;按值征税 nN(D7wk  
ad valorem duty system 从价税制 6!gtve_  
ad valorem fee 从价费 -Z[R S{#+T  
ad valorem tariff 从价关税 s[vPH8qb  
additional allowance 额外免税额 vTe$77n  
additional amount for unexpired risk 未过期风险的额外款额 >*<6 zQf  
additional assessable profit 补加应评税利润 WF3DGqs_]  
additional assessment 补加评税 v e6N  
additional commitment 额外承担 ebl)6C  
additional commitment vote 额外承担拨款 URmAI8fq*M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C7XS6Nqu  
additional dependent parent allowance 供养父母额外免税额 3. K{T  
additional provision 额外拨款 #w%a m`+  
additional stamp duty 附加印花税 zx_O"0{5  
additional tax 补加税罚款;补加税款 _k"&EW{ Ii  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R9|2&pfm(M  
adjudged bankrupt 被裁定破产 S1x.pLHj8  
adjudicated bankrupt 裁定破产人 5;sQ@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /z.7: <gZ(  
adjudication of bankruptcy 裁定破产;宣告破产  01UR  
adjudication of insolvency 裁定无力偿还债务 `K@df<}%*,  
adjusted actual 经调整的实数;调整后的实数 T?p`Y| gl  
adjusted current assets 经调整的流动资产;调整后的流动资产 eD` ,  
adjusted figure 经调整的数字;调整后的数额 R|Q_W X  
adjusted liabilities 经调整的负债;调整后的负债 CLFxq@%nu~  
adjusted loss 经调整的亏损;调整后的亏损 J4*:.8Ki  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Ndug9j\2  
adjusted profit 经调整的利润;调整后的利润 SCt=OdP=  
adjusted surplus 经调整的盈余额;调整后的盈余额 a|6x!p2X  
adjusted value 经调整的价值;调整后的价值 ftI+#0?[!  
adjustment 调整;修订;理算〔保险〕 8KL_PwRX_f  
adjustment centre 调剂中心 U_ ?elz\  
adjustment lag 调整过程的时间差距;调整时差 Fv7%TK{oe  
adjustment mechanism 调整机制 DESViQM  
adjustment of loss 亏损调整 5E oWyy  
adjustment process 调整过程;调整程序 33,JUQ2u  
adjustment range 调整幅度 tci%=3,)  
administered exchange rate 受管制汇率 P9tQS"Rs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R6WgA@Z|r  
administration expenses 行政费用 ,Dii?P  
administration fee 手续费;行政费 XnI ;7J  
administration in bankruptcy 破产管理 ~&j`9jdOj  
administration order 遗产管理令 L/iVs`qF  
administrator 管理人;遗产管理人 ,p/b$d1p  
administrator of the estate 遗产管理人 @BHS5^|  
admission of debt 债项承认书  1u S>{M  
admission of proof 接纳债权证明 N;`[R>Z~  
advance 放贷款项;垫付款项;预支款项;预付款项 %[\Ft  
advance account 暂支帐目;预付款帐户 U3j~}H.D1  
advance compensation 预付补偿金 @y\{<X.F\1  
advance from shareholder 股东垫款 >&TnTv?I  
advance pending reimbursement 预支以待日后付还 EDidg"0p  
advanced economy 先进经济体系 64 \5v?C  
advancement 预付;预付财产 @aV~.!!  
advances warrant 垫款令 >K|GLP  
advancing 贷出 `F+x]<m!  
adverse balance 逆差 %d[xr h  
adverse exchange 逆汇 ,I&0#+}n  
advertisement addressed to shareholders 在报章刊登的致股东通告 #L IsL  
advice for collection 托收通知书 >pH775I=  
advice of drawing 提款通知书;汇票通知书 ]-5jgz"  
advice of payment 付款通知 R,5$ 0_]|+  
Advisory Committee [Securities and Futures Commission] ^B!?;\4IM  
谘询委员会〔证券及期货事务监察委员会〕 lKhh=Pc2  
Advisory Committee on Diversification 经济多元化谘询委员会 i(f;'fb*  
affidavit 誓章;遗产申报誓章 6[2?m*BsN  
affidavit of no receipt 述明无收款的誓章 v.2Vg  
affiliate 联号;联营公司;附属公司 nM.?Q}yO~  
affiliated company 附属公司;联号;联营公司 L|1zHDxQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zI:5I@ X  
affordability 负担能力 ocuVDC  
African Development Bank [AfDB] 非洲开发银行 FeeWZe0i  
after-acquired property 事后取得的财产 c'#J{3d  
after-hours dealing 市后交易 HFx"fT  
after-tax profit 税后盈利;税后利润;税后溢利 6p=xgk-q  
agency agreement 代理协议 $E,DxDT  
agency expenses 代理机构的开支 NDa|.,  
agency fee 代理费 fYQi#0drn  
Agency Law 《代理法》 <&0*5|rR  
agent 代理人;承销人 Q%VR@[`\  
agent of company 公司代理人 2au(8IWu  
agent's fee 代理人费;经纪费 m3xj5]#^$  
aggregate 总计;总数;总体数字 ?M-8Fp3 +  
aggregate amount 总款额;总额 j _9<=Vu  
aggregate assets and liabilities 总体资产与负债 >.wd)  
aggregate at constant price 按固定价格计算的总体数字 Vv)E41  
aggregate demand 总需求 [O+^eE6h  
aggregate gross position 总持仓量 >\.[}th}  
aggregate limit 总限额 ODvpMt:+  
aggregate of salaries tax 合计薪俸税 jG(~9P7  
aggregate performance 总体表现;总体业绩 RGA*7  
aggregate supply 总体供应 -zLI!F 0  
aggregate surplus 总盈余 6ym)F!t8l  
aggregate total 整体总额 L8tLW09  
aggregate value 总值;合计价值 8Gg/M%wq9U  
aggregated basis 合计基准 $z,DcO.vz  
aggregated net chargeable income 合计应课税入息实额 ^t ldm7{_  
aggregation 合并计算;合计;总和 0:+uw` %  
aggregation of incomes of husband and wife 夫妇入息合并计算 z slEUTj)  
aggregation of property 财产的总和 N_k6UA9  
agio 差价;贴水 })SdaZ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5_C#_=E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MV d 3*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 pvUoed\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i6:yNb ='  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 G(\1{"!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Jv.R?1;8i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |B$\3,  
agreement for a settlement 授产协议 Tn-]0hWkP  
agreement for assignment 转让协议 U*:'/.  
agreement for sale 售卖协议;买卖协议 5g>kr< K  
agreement for sale and purchase 买卖协议 xi. KD  
agreement for the payment of interest 支付利息协议 ,4W((OQ^  
agreement for the repayment of money 还款协议 iQ"F`C  
agreement of reinsurance 再保险协议 "]V|bz o0a  
Agricultural Bank of China 中国农业银行 slfVQ809  
air passenger departure tax 飞机乘客离境税 7O^ S.(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R0<Vd"  
airport tax 机场税 2B dr#qr  
alcohol duty 酒精税 a`iAA1HJ  
alienation 让与;让渡;转让 E"&9FxS]^  
alimony 生活费;赡养费 4H)" d  
All Ordinaries Index [AOI] 所有普通股指数 u*N8s[s'  
all risks 全险;综合险 aW$nNUVD  
All Sales Record for Stock Market 《股票市场成交报告》 8mLU ~P |  
Allied Capital Resources Limited 新联财务有限公司 Y<fXuj|&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  Bt3=/<.\  
allocation letter 拨款信件 yvisoZX  
allocation of fund 分配款项;预留款项 iRHQRdij  
allocation of profit 利润分配;溢利分配 @2*6+w_Ae  
allocation warrant 拨款令 MXV4bgltT  
allotment 分配;配股 3~xOO*`o  
allotment notice 股份配售通知;配股通知 nn%xN\~<  
allotment of shares 股份分配 D~&e.y/gHN  
allowable 可获宽免;免税的 &~f_1<  
allowable business loss 可扣除的营业亏损 S,RJ#.:F[t  
allowable expenses 可扣税的支出 9W$)W  
allowance 免税额;津贴;备抵;准备金 eJp-s" %  
allowance for debts 债项的免税额 )1 j2  
allowance for depreciation by wear and tear 耗损折旧免税额 M6#(F7hB  
allowance for funeral expenses 殡殓费的免税额 ~' =4K/39  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 p,Hk"DSs%  
allowance for repairs and outgoings 修葺及支出方面的免税额 M[_I16s  
allowance to debtor 给债务人的津贴 BmX Gk  
alteration of capital 资本更改 n$l]+[>  
alternate trustee 候补受托人 n5>N9lc  
amalgamation 合并 7'uc;5:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !I_4GE,  
ambit of charges 征税范围;收费范围 @{lnfOESl  
amended valuation 经修订的估值 uZI a-b  
American Commodities Exchange 美国商品交易所 N&`ay{&`:  
American Express Bank Limited 美国运通银行 UOOme)\>  
American Stock Exchange 美国证券交易所 r^^C9"  
amortization 摊销 1Di&vpn0u  
amount due from banks 存放银行同业的款项 uK5x[m  
amount due from banks abroad 存放海外银行同业的款项 oH"N>@Vl  
amount due from holding companies 控股公司欠款 F| Q#KwN  
amount due from local banks 存放本港银行同业的款项 ^T,cXpx|  
amount due to banks 银行同业的存款 I0RWdOK8K  
amount due to banks abroad 海外银行同业的存款 *$D-6}Oay  
amount due to holding companies 控股公司存款 'v  X"l  
amount due to local banks 本港银行同业的存款 JvaaBXkS\  
amount due to outport banks 外埠银行同业的存款 5-^twXC&  
amount for note issue 发行纸币的款额 |Wk G='02  
amount of bond 担保契据的款额 3/FB>w gt  
amount of consideration 代价款额 o7zfD94I  
amount of contribution 供款数额 GK&Dd"v  
amount of indebtedness 负债款额 a"0~_=  
amount of principal of the loan 贷款本金额 P7-3Vf_L  
amount of rates chargeable 应征差饷数额 0aWb s$FyU  
amount of share capital 股本额 .vMi <U;  
amount of sums assured 承保款额 dZmq  
amount of variation 变动幅度 X2v'9 x  
amount of vote 拨款数额 D9 en  
amount payable 应付款额 ,RQ-w2j?  
amount receivable 应收款额 F}>`3//u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YyIt-fPZ  
analysis 分析 {IWb:p#I]  
ancillary risk 附属风险 Ji q[VeLe  
annual account 周年帐目;周年帐目报表;年度决算;年结 YSyW '~!b  
annual accounting date 年结日期  E"=$p $k  
annual allowance 每年免税额;年积金;年度津贴;年津 @HI5; z  
annual balance 年度余额 46~ug5gV  
annual disposable income 每年可动用收入 -; }Wm[  
annual estimates 周年预算 x}d\%* B  
annual fee 年费 s8Oz^5p(  
annual general meeting 周年大会 ~\P.gSiz  
annual growth rate 年增率;每年增长率 Yo:&\a K[  
annual long-term supplement 长期个案每年补助金 { SV$fl;  
annual pensionable emolument 可供计算退休金的年薪 iQF93:#  
annual report 年报 d@hJ=-4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qM+T Wp  
annual return 周年报表;周年申报表;每年报税表格 )Pq.kn{Sp  
Annual Return Rules 《周年报表规则》 wal }[F#  
annual review of consumer prices 每年消费物价回顾 EX_& wep@1  
annual roll-forward basis 逐年延展方式 X}$S|1CjO  
annual salary 年薪 )1/O_N6C  
annual statement 年度报表;年度决算表 U*cj'`eqC  
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 {`VQL6(i  
annuitant 年金受益人 J$0*K+m  
annuity 年金 iYnt:C  
annuity contract 年金合约 x>cu<,e$d\  
annuity on human life 人寿年金 k4v[2y`  
antecedent debt 先前的债项 ',f[y:v;  
ante-dated cheque 倒填日期支票 c{~*\&  
anticipated expenditure 预期开支 *"@P2F&  
anticipated net profit 预期纯利 I,D=ixK  
anticipated revenue 预期收入 eC?N>wHH  
anti-inflation measure 反通货膨胀措施 /1*\*<cs  
anti-inflationary stance 反通货膨胀立场 _N6GV$Q  
apparent deficit 表面赤字 ":OXs9Yg  
apparent financial solvency 表面偿债能力 Z_%>yqDC  
apparent partner 表面合伙人 H,'c&  
application for personal assessment 个人入息课税申请书 2.yzR DfZ  
application of fund 资金应用 A!c.P2  
application to release as liquidator and to destruct the books of accounts and documents ZD3S|1zSQ  
申请免除清盘人职务及毁灭帐簿与文件 f4q-wX_1  
appointed actuary 委任精算师 Jy9&=Qh   
appointed auditor 委任核数师;委任审计师 rAWBuEU;!  
appointed trustee 委任的受托人 ]#`bYh^y  
appointer 委任人 9 wc=B(a|  
apportioned pro rata 按比例分摊 ~F WmT(S  
apportionment 分配;分摊 y^ohns5{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z\x6  
apportionment formula 分摊方程式 xfb%bkr  
apportionment of estate duty 遗产税的分摊 J#\/znT  
appraisal 估价;评估 ~jgd92`{z  
appreciable growth 可观增长 ;Bm{_$hf=  
appreciable impact 显着影响 IcB>Hg5  
appreciable increase 可观增长 \a<E3 <  
appreciation 增值;升值 R0Qp*&AL  
appreciation against other currencies 相对其他货币升值 q_!3<.sf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >a,w8^7  
appreciation tax 增值税  u!(|y9p  
appropriation 拨款;拨用;拨付 |$Td-M^)  
appropriation account 拨款帐目 QeGU]WU{  
Appropriation Bill 拨款法案 '?\Hm'8  
appropriation-in-aid system 补助拨款办法 xe d$z  
approved assets 核准资产 [X|P(&\hQd  
approved basket stock 认可一篮子证券 @uc%]V<:k  
approved budget 核准预算 k,2% %m  
approved charitable donation 认可慈善捐款 8_>R'u[  
approved charitable institution 认可慈善机构 5QlJX  
approved currency 核准货币;认可货币 N3,EF1%  
approved estimates 核准预算 l! GPOmf9`  
approved estimates of expenditure 核准开支预算 &kP>qTI^p~  
approved overseas insurer 核准海外保险人  M`bK   
approved overseas trust company 核准海外信托公司 kHJjdgV  
approved pooled investment fund 核准汇集投资基金 GE>&fG  
approved provident fund scheme 认可公积金计划 ;I9D>shkc  
approved provision 核准拨款 _$r+*nGDz  
approved redeemable share 核准可赎回股份 d< y B ~Y  
approved regional stock 认可地区性证券 fSj^/>  
approved retirement scheme 认可退休金计划 $lvpBs  
approved subordinated loan 核准附属贷款 ~`y6YIJ3  
arbitrage 套戥;套汇;套利 W_?S^>?l/  
arbitrageur 套戥者;套汇者 0'gJSrgNI  
arbitrary amount 临时款项 JWLQ9U X  
arrangement 措施;安排;协定 ;(z0r_p<q  
arrears 欠款 uJi|@{V  
arrears of pay 欠付薪酬 iKu5K0x{>I  
arrears of revenue 逾期未收税款;逾期未收的帐项 {L#Pdj{  
articles of association 组织章程;组织细则;组织章程细则 L;Nm"[ `  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C3|M\[*fp  
ascertainment of profit 确定利润 ur;8uv2o  
"Asia Clear" “亚洲结算系统” Yt&^ i(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1&U U6|X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AtSEKpKc  
Asian Development Fund [ADF] 亚洲发展基金 ^s^X nQhE  
Asian dollar bond 亚洲美元债券 nfc&.(6x<  
Asian dollar market 亚洲美元市场 Jg@PhN<9  
Asian dollar rate 亚洲美元利率 ALhu\x>AY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HH^eEh4g  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xand%XNv  
asked price 沽盘;喊价;索价;卖方报价 J5429Soo  
assessable income 应评税入息 %0L 9)-R  
assessable loss 应评税亏损 < d?O#(  
assessable profit 应评税利润 UtzW5{  
assessable value 应评税值 }z}oVc  
assessed profit 估定利润 v=!]t=P)t  
assessed value 经评估价值 `Dj-(~x  
assessment 评税;评定;估价;评税单 $cc]pJy"}  
assessment number 评税编号;估价编号 QHK$2xtq|  
assessment of additional tax 补加税评税 )8yNqnD  
assessment of performance 业绩评估;实绩评价 B&cC;Hw  
Assessor 评税主任 r.[9/'>  
asset price bubbles 资产价格泡沫 O>UR\l|+:2  
asset-backed securities 具资产保证的证券 J@52<.>6  
assets accretion 资产增值 -FwOX~s/'  
assets and liabilities 资产与负债 ;as B@Q  
assets betterment statement 资产递增表;资产改进表 >=wlS\:"  
assets lending 实物放款;有抵押贷款 NT:p6(s^  
assets of the company passing on the death 死者去世时转移的公司资产 /aP`|&G,)  
assets pledged as security for liabilities 用作负债抵押的资产 geua8;  
assets portfolio 资产投资组合 ^MuO;<<,.  
assets price 资产价格 H.*XoktC]  
assets quality 资产质素 _E3*;  
assets realization 资产变现 *U8Pjb1  
assets refinancing arrangement 资产再集资安排 (,[Oy6o  
assets securitization 资产证券化 ]"^U  
assets situated outside Hong Kong 在香港以外地方的资产 q* +}wP  
assets stripping 削减资产;拆卖资产 Ve<l7U;  
assets value 资产值 f Vw+8[d0  
assignee 承让人 JW (.,Ztm  
assignment 转让;转让书;转让契 =}F &jl  
assignment of interest 权益转让 sT|8a  
assignment of letters patent and trade mark 专利证书及商标转让 IF<pT)  
assignment of property 物业转让;物业转让书 awGI|d  
assignment right 转让权 9%pq+?u9  
assignor 转让人 &0~E+ 9b  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Eb[*nWF=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J&wrBVv1uk  
associate member 附属会员 0KE+RzrB  
associated body corporate 相联法人团体 4Z,MqG>  
associated company 相联公司;联属公司 ?(H/a-(:v}  
associated corporation 相联法团 fM6Pw6k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] tRFj<yuaq  
公认会计师公会〔英国〕 jUYb8:B  
Association of Futures Exchange Brokers 香港期货经纪协会 # 2s$dI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K08xiMjl  
association of underwriters 承保人组织 voEg[Gg4%I  
assumption of control 接管 ng"R[/)In  
assurance 担保;保险;转易;转易书 xM'bb5  
assurance of interest 权益的转易 b 'jZ4{+W  
at 19XX price 按一九XX年价格计算 /{6PwlP5  
at a discount 按赔价计算;按贴水价格计算;打折扣 P-.>vi^+  
at a premium 按溢价计算;按升水价格计算 u?i_N0H  
at call 通知付款;按通知 8i;EpAwB  
at constant market price 按固定市价计算 j@ lHgis  
at constant price 按固定价格计算 q{ i9VJ]  
at cost 按成本计算 2Gd.B/L6  
at current market price 按当时市价计算;按现时市价计算 L TzD\C'  
at current price 按当时价格计算;按现时价格计算 vWc=^tT   
at factor cost 按要素成本计算;按生产要素成本计算 )l~:P uvh  
at money-of-the-day price 按付款当日价格计算 "8>T  
at or better 按指定或较佳价位〔买卖指令〕 kZfa8w L]P  
at par 按面值计算;平价 A}W) La\  
at sight 见票即付 q,(U8  
at the close 按收市盘 v'mRch)d  
at the opening 按开市盘 B agO0#  
attestation 见证;见证条款 x\T 9V~8a  
at-the-money option 平价期权 jhl9  
attorney 受权人;受托代表人 ]c4?-Vq%u  
attornment 新拥有人承认书 Dk[m)]w\  
attributable profit 可归属利润 3 - Nwg9 U  
attributable share value 可归属股份价值 Gm~jC <  
Auckland Stock Exchange 奥克兰证券交易所 ErnjIx:  
auction 拍卖 ;EDc1:  
auctioneer 拍卖商 ~.;+uH<i  
audit 审计;核数 YMb\v4  
Audit Commission 审计署 ~PAF2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CY"&@v1  
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〕 >MwjUq  
audit review 帐目审查 78T9"CS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lV<2+Is  
audited account 审计帐目;经审计的帐目 LQ(z~M0B  
audited annual account 经审计的周年帐目 9%T~^V%T7  
audited balance sheet 经审计的资产负债表 o`,|{K$H  
auditor 核数师;核数主任;审计师 fyaiRn9/  
auditor's certificate 核数师证明书;审计师证明书 /%fBkA#n  
auditor's report 核数师报告;审计师报告 <pyLWmO  
Aussie bond 澳元债券 ~$cz`A  
austerity budget 紧缩预算 B >2"O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dY[ XNP  
Australia All Ordinaries Index 澳洲所有普通股票指数 2[-@ .gH  
Australian Dollar [AUD] 澳元 : .Y  
Australian Options Market 澳大利亚期权市场 [;~:',vHQf  
Australian Securities Commission 澳洲证券事务监察委员会 4LO4SYW7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YW9r'{(D(I  
Australian Stock Exchange 澳大利亚证券交易所 B8_)I.  
Austrian Schilling [ATS] 奥地利先令 WZ,}]D  
authentication 认证;鉴证 <?yf<G'$  
authority to purchase 委托购买证;委购书 dp;;20z  
authorization 认可;核准;授权;授权书 IsP-[0it  
authorization by direction 指示授权 J8IdQ:4^l  
authorization by instruction 指令授权 P5-1z&9O  
authorization by warrant 令状授权 0se0AcrW  
authorization of unit trust 单位信托的认可 ts|dk%  
authorized agent 指定代理人 A8tzIh8  
authorized capital 法定资本 "u^%~2  
authorized clerk 出市员 f"i(+:la  
authorized dealer 认可交易商 (OS -v~{r@  
authorized financial institution 认可财务机构 /6S% h-#\  
authorized fund 认可基金 su:~X d  
authorized fund house 获授权的基金公司;认可基金公司 WRIOjQ:  
authorized institution 认可机构 ]$Ud`<Xnx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yR}PC/>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y%$@ZYW  
authorized insurer 获授权保险人;获认可承保人 ye?4^@u u  
authorized investment 特准投资项目 S\wh *'Y  
authorized person 获授权人 ygI81\ D  
authorized representative 获授权代表 rFn%e  
authorized share capital 法定股本 H[oCI|k  
automated quotation system 自动报价系统 "MS}@NLUW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y-C=_v_X  
自动交易系统〔香港期货交易所有限公司〕 bzj9U>eY  
automatic adjustment mechanism 自动调整机制 Z!#n55 |  
automatic adjustment system 自动调整系统 kD"BsL*6!  
Automatic Clearing House 自动票据交换所 I'sq0^  
automatic exchange rates accumulation system 自动化汇率累集系统 `eZ +Pf".  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -!_\4  
automatic teller machine [ATM] 自动柜员机 1=o|[7  
autopay 自动转帐 m 0jm$> :Z  
available assets 可用资产 ''. P=  
available fiscal reserve 现存财政储备 Q#gzk%jL@  
available profit 可用利润 '2LK(uaU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0 $Ygt0d  
average 平均;平均数;海损 &ZyZmB  
average basic salary 平均基本薪金 8nV#\J9  
average consumer expenditure 平均消费开支;一般消费开支  x&^>|'H  
average cost 平均成本 *,x-}%X  
average cost of land production 增辟土地平均成本 d;:H#F+ (  
average daily turnover 平均每日成交额 7tZvz `\  
average daily wage rate 平均每日工资率 XHN*'@ 77;  
average expenditure pattern 平均开支模式 $!Qv f  
average growth rate 平均增长率 WF#3'"I  
average net fixed assets 固定资产平均净值 yZHh@W4v  
average of relatives 相对价格平均数 NCu:E{([  
average price 平均价格 lRO7 Ae  
average propensity to consume 平均消费倾向;一般消费倾向 %KjvV<f-a  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :6h$1 +6  
average rate 平均率 J~jxmh  
average revenue 平均收入;平均收益 322)r$!"  
average stock 平均库存;平均存货 N"',  
average yearly rent 平均年租 nO;*Peob  
avoidance of double taxation 避免双重课税 O\~/J/u <  
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 4Y'Kjx  
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