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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: j f25Ky~  
A share A股;甲类股份 }pOL[$L  
abatement of tax 减税;减扣免税额 DZo7T!  
ABN AMRO Bank N.V. 荷兰银行 l",JN.w  
above-the-line expenditure 线上项目支出;经常预算支出 MTJ ."e<B  
above-the-line receipt 线上项目收入;经常预算收入 J60XUxf  
ABSA Asia Limited 南非联合亚洲有限公司 !]AM#LJ  
absolute change 绝对数值变更 L1=+x^WQ  
absolute expenditure 实际开支 ?HwW~aO  
absolute guideline figure 绝对准则数字 Y"~Tf{8  
absolute interest 绝对权益 l_bvwo  
absolute order of discharge 绝对破产解除令 d,kh6'g2@  
absolute profit margin 绝对利润幅度 Fm}#KE0  
absolute value 实值;绝对值 -4ityS @  
absolutely vested interest 绝对既得权益 $D{ KXkrd  
absorbed cost 已吸收成本;已分摊成本 H]&a}WQ_  
absorption 吸收;分摊;合并 tGHZU^B:}  
absorption rate 吸收率;摊配率;分摊率 k L\;90  
ACB Finance Limited 亚洲商业财务有限公司 [>+R|;ln  
acceptable form of reciprocity 合理的互惠条件 gB/4ro8  
acceptable rate 适当利率;适当汇率 k"_i7  
acceptance agreement 承兑协议 Qvc "?yx8}  
acceptance for honour 参加承兑 '<! b}1w0  
acceptor 承兑人;接受人;受票人 >iD&n4TK  
acceptor for honour 参加承兑人 rg Gm[SL*<  
accident insurance 意外保险 ~ [L4,q  
Accident Insurance Association of Hong Kong 香港意外保险公会 xs+pCK|  
accident insurance scheme 意外保险计划 #ra"(/)  
accident year basis 意外年度基准 2d:<P!B  
accommodation 通融;贷款 %:i; eUKR  
accommodation bill 通融票据;空头票据 E"d\N-I  
accommodation party 汇票代发人 { FVLH:{U^  
account balance 帐户余额;帐户结余 mS?.xu  
account book 帐簿 reo  
account collected in advance 预收款项 /5cFa  
account current book 往来帐簿 q@K8,=/.#  
account of after-acquired property 事后取得的财产报告 {Up@\M  
account of defaulter 拖欠帐目 l 2&cwjc  
account payable 应付帐款 7&oT} Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;',hwo_LBf  
account receivable 应收帐款 yB][ 3?lv  
account receivable report 应收帐款报表 #p'Xq }]  
account statement 结单;帐单;会计财务报表 zTA+s 2  
account title 帐户名称;会计科目 Gk~QgD/Pix  
accountant's report 会计师报告 mocR_3=Q?  
Accountant's Report Rules 会计师报告规则 Axb,{X[6g  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -+vA9,pI  
Accounting Arrangements 《会计安排》 U*Q1(C  
accounting basis 会计基础 F3BWi[Xh  
accounting by Official Receiver 破产管理署署长呈交的帐目 IQn|0$':Z  
Accounting Circular 《会计通告》 h SGI  
accounting class 会计类别 FR%9Qb7  
accounting date 记帐日期;会计结算日期 mOiA}BGw  
accounting for money 款项核算 'Xj9sAB  
Accounting Officer 会计主任 TNwBnMe  
accounting period 会计报告期;会计期 P#e1?  
accounting policy 会计政策;会计方针 Hn~=O8/2  
accounting practice 会计惯例 ]/byz_7]  
accounting principle 会计准则 i WCR 5c=  
accounting record 会计记录 ;F>$\"aG  
accounting report 会计报告 gz{~\0y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CM$q{;y  
Accounting Society of China 中国会计学会 o }EipTL  
accounting statement 会计报表 )=,%iL -  
accounting system 会计制度;会计系统 TVaD',5_V%  
accounting transaction 会计事项;帐务交易 }^T7S2_Qy  
accounting treatment 会计处理 \}CQo0v  
accounting year 会计年度 $raxf80A  
accretion 增值;添加 )8BGN'jyi  
accrual 应计项目;应累算数目 %V40I{1  
accrual basis 应计制;权责发生制 lr >:S  
accrual basis accounting 应计制会计;权责发生制会计 E0F8FR'  
accrue 应累算;应计 /-Saz29f^Q  
accrued benefit 应累算利益 Gk"o/]Sf  
accrued charges 应计费用 \*>r[6]*&5  
accrued cumulative preference share dividend 应累算的累积优先股股息 &/%A 9R,  
accrued expenses 应累算费用 c!,&]*h"k  
accrued interest payable 应付利息;应计未付利息 . X  (^E  
accrued interest receivable 应收利息;应计未收利息 !_zp'V]?  
accrued right 累算权益 P'EPP*)q  
accruing profit 应累算的利润 q?R)9E$h  
accumulated fiscal reserve 累积财政储备 z ^e99dz  
accumulated profit 累积利润;滚存溢利 BQX6Q<  
accumulated reserve 累积储备 qG=?+em  
accumulation of surplus income 累积收益盈余 ^]x%z*6  
acquired assets 既得资产 C!]R0L*  
acquisition 收购;购置;取得 jO` b&]0  
acquisition cost 购置成本 8KxBN)fO;  
acquisition expenses 购置费用 nC-=CMWWr  
acquisition of 100% interest 收购全部股权 _(#HQd,i  
acquisition of control 取得控制权 ejr9e@D^  
acquisition of fixed assets 购置固定资产 9\yGv  
acquisition of shell “买壳” ld RV JVZc  
acquisition price 收购价 s^atBqw,  
act of God 天灾 hDO\Q7  
acting partner 执事合伙人 &E{CQ#k  
active market 买卖活跃的市场;交投畅旺的市场;旺市 H2f!c{t$p  
active partner 积极参与的合伙人 'hEvW  
active trading 交投活跃 nRP|Qt7>  
actual circulation 实际流通 }OQaQf9V{  
actual cost 实际成本 h=:*cqp4  
actual expenditure 实际开支;实际支出 |2i=oX(r|  
actual income 实际入息;实际收入;实际收益 -?jI{].:8  
actual market 现货市场 (d> M/x?W  
actual price 现货价;实际价格 HDmjt+3&n  
actual profit 实际利润 $)HD`E  
actual quotation 实盘;实际价位;实际报价 `"7}'|  
actual year basis 按实际年度计算 [uJfmrEH  
actuals 实货 ]lX`[HX7  
actuarial investigation 精算调查 nC:>1 kt  
actuarial principle 精算原则 -<g&U*/E  
actuarial report 精算师报告 S]}hh,A  
Actuarial Society of Hong Kong 香港精算学会 q <, b  
actuarial valuation 精算师估值 (D\7EH\9,]  
actuary 精算师 Yk;-]qi7  
ad referendum agreement 暂定协议;有待覆核的协定 A` 'k5uG  
ad valorem duty 从价税;按值征税 3"*tP+H  
ad valorem duty system 从价税制 mJ_ 5Vt=  
ad valorem fee 从价费 QLs9W& PG  
ad valorem tariff 从价关税 6 5%WjO  
additional allowance 额外免税额 Nldy76|g  
additional amount for unexpired risk 未过期风险的额外款额 li @:  
additional assessable profit 补加应评税利润 ax.;IU  
additional assessment 补加评税 $dxk;V  
additional commitment 额外承担 ^"\3dfzKM  
additional commitment vote 额外承担拨款 BR*'SF\T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;+Dq 3NE  
additional dependent parent allowance 供养父母额外免税额 s6DmZ^Y%  
additional provision 额外拨款 y ;\m1o2  
additional stamp duty 附加印花税 TR<M3,RG#%  
additional tax 补加税罚款;补加税款 yb-1zF|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 c\Z.V*o  
adjudged bankrupt 被裁定破产 6YHQ/#'G~  
adjudicated bankrupt 裁定破产人 2l4*6rYa(  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rIh"MQvi[  
adjudication of bankruptcy 裁定破产;宣告破产 ,+d\@:  
adjudication of insolvency 裁定无力偿还债务 )Ja&Y  
adjusted actual 经调整的实数;调整后的实数 FI(iqSJ6  
adjusted current assets 经调整的流动资产;调整后的流动资产 D2y[?RG  
adjusted figure 经调整的数字;调整后的数额 o]@Mg5(8Q  
adjusted liabilities 经调整的负债;调整后的负债 QX`T-)T e  
adjusted loss 经调整的亏损;调整后的亏损 r6b;v2!8  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 f@j)t%mh  
adjusted profit 经调整的利润;调整后的利润 ? PI2X.6  
adjusted surplus 经调整的盈余额;调整后的盈余额 .c5)`  
adjusted value 经调整的价值;调整后的价值 +W%3VV$  
adjustment 调整;修订;理算〔保险〕 baO'FyCs9&  
adjustment centre 调剂中心 NimW=X;c  
adjustment lag 调整过程的时间差距;调整时差 V JJ6q  
adjustment mechanism 调整机制 ^H(,^cVN  
adjustment of loss 亏损调整 F"ua`ercI  
adjustment process 调整过程;调整程序 ^. p d'  
adjustment range 调整幅度 m-HL7&iG$  
administered exchange rate 受管制汇率 rRQKW_9mB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +F4SU(T  
administration expenses 行政费用 6Mj (B*c  
administration fee 手续费;行政费 &)$}Nk  
administration in bankruptcy 破产管理 s=H| ^v  
administration order 遗产管理令 W^k|*Y|  
administrator 管理人;遗产管理人 [S_qi,  
administrator of the estate 遗产管理人 ?'IY0^  
admission of debt 债项承认书 \3WQ<t)W  
admission of proof 接纳债权证明 BY5ODc$  
advance 放贷款项;垫付款项;预支款项;预付款项 L)z`  
advance account 暂支帐目;预付款帐户 _)U.5f<   
advance compensation 预付补偿金 a/{M2  
advance from shareholder 股东垫款 6Bf aB:  
advance pending reimbursement 预支以待日后付还 wj{[g^y%  
advanced economy 先进经济体系 X-<l+WP  
advancement 预付;预付财产 t) l  
advances warrant 垫款令 MJM<  
advancing 贷出 Js'j}w  
adverse balance 逆差 }{S+C[:_  
adverse exchange 逆汇 Fz{T;  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,<t)aZL,A;  
advice for collection 托收通知书 [vTk*#Cl4  
advice of drawing 提款通知书;汇票通知书 l<)k`lrMX4  
advice of payment 付款通知 -(lCM/h  
Advisory Committee [Securities and Futures Commission] EXEB A&*  
谘询委员会〔证券及期货事务监察委员会〕 EM7Z g 65  
Advisory Committee on Diversification 经济多元化谘询委员会 mv{bX|.  
affidavit 誓章;遗产申报誓章 w(oi6kg  
affidavit of no receipt 述明无收款的誓章 k@[{_@>4^  
affiliate 联号;联营公司;附属公司 K"/3/`T  
affiliated company 附属公司;联号;联营公司 H(gETRh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?`/DFI'_G  
affordability 负担能力 z(n Ba]^[F  
African Development Bank [AfDB] 非洲开发银行 OsV'&@+G>  
after-acquired property 事后取得的财产 E}g)q;0v|2  
after-hours dealing 市后交易 E*"oA1/I  
after-tax profit 税后盈利;税后利润;税后溢利 WNSY@q  
agency agreement 代理协议 ;J,`v5z0:  
agency expenses 代理机构的开支 (b8ZADI*  
agency fee 代理费 &7r73~TXm  
Agency Law 《代理法》 ECk* H  
agent 代理人;承销人 )m$MC25  
agent of company 公司代理人 mu{\_JX.A  
agent's fee 代理人费;经纪费 M.9w_bW]#D  
aggregate 总计;总数;总体数字 ~X<?&;6  
aggregate amount 总款额;总额 Yy'CBIq#f  
aggregate assets and liabilities 总体资产与负债 6E{(_i  
aggregate at constant price 按固定价格计算的总体数字 {u[_^  
aggregate demand 总需求 uQYenCNXS  
aggregate gross position 总持仓量 _>E=.$  
aggregate limit 总限额 mRIBE9K+&  
aggregate of salaries tax 合计薪俸税 >0JC u^9  
aggregate performance 总体表现;总体业绩 X?.tj Z,  
aggregate supply 总体供应 aen0XiB6~^  
aggregate surplus 总盈余 $kBcnk  
aggregate total 整体总额 tu's]3RE  
aggregate value 总值;合计价值 E1s~ +  
aggregated basis 合计基准 snYyxi  
aggregated net chargeable income 合计应课税入息实额 Ot{~mMDp  
aggregation 合并计算;合计;总和 s+E: 7T9P  
aggregation of incomes of husband and wife 夫妇入息合并计算 E?FUr?-[  
aggregation of property 财产的总和 cHC4Y&&uZ  
agio 差价;贴水 SQJ +C%   
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 [P`<y#J3F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t=fr`|!  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ^/I.? :+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iu.Jp92  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 H 3so&_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6^)eW+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c{j)beaS  
agreement for a settlement 授产协议 :{9HsF"h0  
agreement for assignment 转让协议 S1#5oy2  
agreement for sale 售卖协议;买卖协议 P1^O0)  
agreement for sale and purchase 买卖协议 bwI"V&*  
agreement for the payment of interest 支付利息协议 P4:Zy;$v!  
agreement for the repayment of money 还款协议 " u)e,gu  
agreement of reinsurance 再保险协议 Z*'<9l_1  
Agricultural Bank of China 中国农业银行 J7HY(7Nx  
air passenger departure tax 飞机乘客离境税 ?)H:.]7-x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f!F5d1N  
airport tax 机场税 6mqp`x`  
alcohol duty 酒精税 ECk3Da  
alienation 让与;让渡;转让 qERJEyU?  
alimony 生活费;赡养费 [ldBI3  
All Ordinaries Index [AOI] 所有普通股指数 Wm4C(y@  
all risks 全险;综合险 V\AY=u  
All Sales Record for Stock Market 《股票市场成交报告》 S`Z[MNY  
Allied Capital Resources Limited 新联财务有限公司 b&6lu4D  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *z};&UsF{  
allocation letter 拨款信件 R'pfA B|!  
allocation of fund 分配款项;预留款项 0mNL!"  
allocation of profit 利润分配;溢利分配 @Z5,j)  
allocation warrant 拨款令 vSR5F9  
allotment 分配;配股 9&{z?*  
allotment notice 股份配售通知;配股通知 vl~HV8MAv  
allotment of shares 股份分配 #pyFIUr=w  
allowable 可获宽免;免税的 !>f:wk2  
allowable business loss 可扣除的营业亏损 v\E6N2.S  
allowable expenses 可扣税的支出 [hV}$0#E[O  
allowance 免税额;津贴;备抵;准备金 fmD~f  
allowance for debts 债项的免税额 y t7>,  
allowance for depreciation by wear and tear 耗损折旧免税额 jO9! :L>b`  
allowance for funeral expenses 殡殓费的免税额 G#ELQ/Q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NkoyEa/^[  
allowance for repairs and outgoings 修葺及支出方面的免税额 raZkH8  
allowance to debtor 给债务人的津贴 -hq^';,  
alteration of capital 资本更改 uw/N`u  
alternate trustee 候补受托人 (b.4&P"0  
amalgamation 合并 putRc??o;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $)~:H-  
ambit of charges 征税范围;收费范围  OO</d:  
amended valuation 经修订的估值 ss6{+@,  
American Commodities Exchange 美国商品交易所 L9oLdWa(C  
American Express Bank Limited 美国运通银行 wR,}#m,  
American Stock Exchange 美国证券交易所 V`9*_8Dx2  
amortization 摊销 1M b[S{  
amount due from banks 存放银行同业的款项 Vl3-cW@p  
amount due from banks abroad 存放海外银行同业的款项 {Us^ 4Xe  
amount due from holding companies 控股公司欠款 *U}-Y*  
amount due from local banks 存放本港银行同业的款项 X(BX+)YR  
amount due to banks 银行同业的存款 #^yOW^  
amount due to banks abroad 海外银行同业的存款 +Jm vB6s  
amount due to holding companies 控股公司存款 *3]2vq  
amount due to local banks 本港银行同业的存款 u8t|!pMF8  
amount due to outport banks 外埠银行同业的存款 ;kWWzg  
amount for note issue 发行纸币的款额 =k,?+h~  
amount of bond 担保契据的款额 l`uMtv/Wp  
amount of consideration 代价款额 6=Wevb5YJ  
amount of contribution 供款数额  U ^nv)  
amount of indebtedness 负债款额 `,]_r 4~ ~  
amount of principal of the loan 贷款本金额 a4 7e  
amount of rates chargeable 应征差饷数额 w`D$W&3>  
amount of share capital 股本额 +XSe;xk;rD  
amount of sums assured 承保款额 3t9CN )*  
amount of variation 变动幅度 C]fX=~?bGQ  
amount of vote 拨款数额 sSc~q+xz  
amount payable 应付款额 [qxU \OSC  
amount receivable 应收款额 n).*=YLN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~]].i~EV(  
analysis 分析 jE=m4_Ntn  
ancillary risk 附属风险 3ZI:EZ5  
annual account 周年帐目;周年帐目报表;年度决算;年结 .5AFAGv_c  
annual accounting date 年结日期 'Z:wEt!  
annual allowance 每年免税额;年积金;年度津贴;年津 {p$@)b  
annual balance 年度余额 fmJK+  
annual disposable income 每年可动用收入 rA^=;?7Q  
annual estimates 周年预算 t: oQHhO?  
annual fee 年费 q#I'@Jbj  
annual general meeting 周年大会 ?3qp?ea  
annual growth rate 年增率;每年增长率 N8k=c3|  
annual long-term supplement 长期个案每年补助金 N-t"CBTO  
annual pensionable emolument 可供计算退休金的年薪 Lb?q5_  
annual report 年报 /9,'.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^FQn\,  
annual return 周年报表;周年申报表;每年报税表格 OCJt5#e~A  
Annual Return Rules 《周年报表规则》 edCVIY'1  
annual review of consumer prices 每年消费物价回顾 Ju&FwY+  
annual roll-forward basis 逐年延展方式 5`$!s17  
annual salary 年薪 mlLqQ<  
annual statement 年度报表;年度决算表 D(TG)X?  
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 ^*+M9e9Z  
annuitant 年金受益人 x!vyjp  
annuity 年金 BTYYp1  
annuity contract 年金合约 `p1B58deC  
annuity on human life 人寿年金 <RpTk*Yo^=  
antecedent debt 先前的债项 U;*t5l  
ante-dated cheque 倒填日期支票 )siW c_Z4  
anticipated expenditure 预期开支 xf8[&?  
anticipated net profit 预期纯利 fI2 y(p{?  
anticipated revenue 预期收入 `IJ)'$pn  
anti-inflation measure 反通货膨胀措施 w{lj'3z I  
anti-inflationary stance 反通货膨胀立场 9<iM2(IW{  
apparent deficit 表面赤字 &j ; 91wEn  
apparent financial solvency 表面偿债能力 2{Dnfl'k  
apparent partner 表面合伙人 08{^Ksg  
application for personal assessment 个人入息课税申请书 evD=]iVD  
application of fund 资金应用 vM]5IHqeE  
application to release as liquidator and to destruct the books of accounts and documents E2t& @t%W  
申请免除清盘人职务及毁灭帐簿与文件 =cb!2%?}  
appointed actuary 委任精算师 ,3iD/8_  
appointed auditor 委任核数师;委任审计师 (d@(QJ  
appointed trustee 委任的受托人 W`c$2KS?DO  
appointer 委任人 B u%%O8  
apportioned pro rata 按比例分摊 >R_m@$`  
apportionment 分配;分摊 #Ef!X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PC+Soh*  
apportionment formula 分摊方程式 $T:;Kc W)  
apportionment of estate duty 遗产税的分摊 o2bmsnXQ  
appraisal 估价;评估 kP/<S<h,g  
appreciable growth 可观增长 c`hENPhW  
appreciable impact 显着影响 PhV/WjCZ  
appreciable increase 可观增长 L[<Y6u>m!1  
appreciation 增值;升值 (3Xs  
appreciation against other currencies 相对其他货币升值 i%F2^R@!q/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -P-8D6   
appreciation tax 增值税 Rq e|7/As  
appropriation 拨款;拨用;拨付 ^'du@XCf}  
appropriation account 拨款帐目 V@s93kh  
Appropriation Bill 拨款法案 @$L|   
appropriation-in-aid system 补助拨款办法 6R8>w,  
approved assets 核准资产 /*BK6hc  
approved basket stock 认可一篮子证券 Vr"'O6  
approved budget 核准预算 a5O$he  
approved charitable donation 认可慈善捐款 cTn (Tv9s  
approved charitable institution 认可慈善机构 n@h$V\&\iM  
approved currency 核准货币;认可货币 6I=xjgwvf  
approved estimates 核准预算 $Q}L*4?]  
approved estimates of expenditure 核准开支预算 N?#L{Yt  
approved overseas insurer 核准海外保险人 u rQvJ  
approved overseas trust company 核准海外信托公司 $I/ !vV  
approved pooled investment fund 核准汇集投资基金 wu11)HFL|z  
approved provident fund scheme 认可公积金计划 \o3s&{+ y,  
approved provision 核准拨款 #*lDKn[vO  
approved redeemable share 核准可赎回股份 _D@QsQ_Z  
approved regional stock 认可地区性证券 ^jdtp  
approved retirement scheme 认可退休金计划 \I/"W#\SJo  
approved subordinated loan 核准附属贷款 fk6=;{  
arbitrage 套戥;套汇;套利 ]\>MDH  
arbitrageur 套戥者;套汇者 <0hVDk~  
arbitrary amount 临时款项 :SO4@JT{W  
arrangement 措施;安排;协定 =B'Yx  
arrears 欠款 :RZ'_5P[If  
arrears of pay 欠付薪酬 aO?KRn  
arrears of revenue 逾期未收税款;逾期未收的帐项 H8B.c%_|U  
articles of association 组织章程;组织细则;组织章程细则 oa5L5Zr,A  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {|j-e{*  
ascertainment of profit 确定利润 qK@,O \  
"Asia Clear" “亚洲结算系统” OEzSItAI/[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Au/'|%2#(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,1!Y!,xy  
Asian Development Fund [ADF] 亚洲发展基金 "Wk K1u  
Asian dollar bond 亚洲美元债券 1cMdoQ  
Asian dollar market 亚洲美元市场 =>Z4vWX*  
Asian dollar rate 亚洲美元利率 [I'q"yRu]i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &gC)%*I 4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #Q_<eo%lI*  
asked price 沽盘;喊价;索价;卖方报价 3BLH d<  
assessable income 应评税入息 ]d%Ou]609  
assessable loss 应评税亏损 B VH)!]m0  
assessable profit 应评税利润 <; Td8O89_  
assessable value 应评税值 tpeMq -  
assessed profit 估定利润 kDE:KV<"c  
assessed value 经评估价值 p&`I#6{  
assessment 评税;评定;估价;评税单 -s le7k  
assessment number 评税编号;估价编号 ~"wnlG-:  
assessment of additional tax 补加税评税 w)YTHY (k;  
assessment of performance 业绩评估;实绩评价 ov\%*z2=  
Assessor 评税主任 c^&:':Z%'  
asset price bubbles 资产价格泡沫 u8<Fk !  
asset-backed securities 具资产保证的证券 -%[6q  
assets accretion 资产增值 U}=H1f,  
assets and liabilities 资产与负债 sv "GX< +  
assets betterment statement 资产递增表;资产改进表 3z#fFP@E  
assets lending 实物放款;有抵押贷款 -wNhbV2  
assets of the company passing on the death 死者去世时转移的公司资产 f_hG2Sk  
assets pledged as security for liabilities 用作负债抵押的资产 eB,@oo%  
assets portfolio 资产投资组合 K #JO#  
assets price 资产价格 abEdZ)$  
assets quality 资产质素 {@-tRm&  
assets realization 资产变现 oK"#*n  
assets refinancing arrangement 资产再集资安排 C8:y+pH_U;  
assets securitization 资产证券化 iq 8Hq)I]  
assets situated outside Hong Kong 在香港以外地方的资产 ,? &$ c+  
assets stripping 削减资产;拆卖资产 WS@8Z0@RD  
assets value 资产值 [{ A5BE -  
assignee 承让人 d+8|aS<A  
assignment 转让;转让书;转让契 N$Tzxs  
assignment of interest 权益转让 ,qdZ6bv,]|  
assignment of letters patent and trade mark 专利证书及商标转让 x_4{MD^%  
assignment of property 物业转让;物业转让书 %.{xo.`a[  
assignment right 转让权 4%TmW/yd  
assignor 转让人 0=OvVU;P  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 'w\Gd7E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 '1 \UFz  
associate member 附属会员 cavzXz  
associated body corporate 相联法人团体 &23t/`   
associated company 相联公司;联属公司 2&F  H8  
associated corporation 相联法团 -PiZvge  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &v+Hl ^  
公认会计师公会〔英国〕 <<1_rRL]  
Association of Futures Exchange Brokers 香港期货经纪协会 S?~/ V]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .Na'yS `J  
association of underwriters 承保人组织 Psjk 7\  
assumption of control 接管 mi sPJO&QD  
assurance 担保;保险;转易;转易书 L i`OaP$  
assurance of interest 权益的转易 Pj*"2 LBW#  
at 19XX price 按一九XX年价格计算 \Q,5Ne'o  
at a discount 按赔价计算;按贴水价格计算;打折扣 (G{2ec:?  
at a premium 按溢价计算;按升水价格计算 ]5eZLXM  
at call 通知付款;按通知 S'AS,'EnY  
at constant market price 按固定市价计算 Yb>A?@S  
at constant price 按固定价格计算 7{ QjE  
at cost 按成本计算 ')E4N+h/  
at current market price 按当时市价计算;按现时市价计算 Z3A"GWY  
at current price 按当时价格计算;按现时价格计算 %TQ5#{Y  
at factor cost 按要素成本计算;按生产要素成本计算 B]cV|S|  
at money-of-the-day price 按付款当日价格计算 ]i'gU(+;`  
at or better 按指定或较佳价位〔买卖指令〕 Hb9r.;r<EW  
at par 按面值计算;平价 5cC)&}I  
at sight 见票即付 t-J\j"~%+  
at the close 按收市盘 _,|N`BBqd  
at the opening 按开市盘 "& q])3h=  
attestation 见证;见证条款 jX91=78d  
at-the-money option 平价期权 G/}nwj\  
attorney 受权人;受托代表人 &vS@-K  
attornment 新拥有人承认书 'ewVn1ME[  
attributable profit 可归属利润 [Z+E_Lbz  
attributable share value 可归属股份价值 ,6^V)F  
Auckland Stock Exchange 奥克兰证券交易所 1|#j/  
auction 拍卖 ]=0$-ImQ@x  
auctioneer 拍卖商 3VmF1w 2  
audit 审计;核数 * n>YS  
Audit Commission 审计署 nA XWbavY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P;l D ri  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 >`.$Tyw  
audit review 帐目审查 (W $>!1~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qu0dWgK  
audited account 审计帐目;经审计的帐目 U^xtS g  
audited annual account 经审计的周年帐目 .&c!k1kH  
audited balance sheet 经审计的资产负债表 MG0d&[  
auditor 核数师;核数主任;审计师 CKRnkTTiV  
auditor's certificate 核数师证明书;审计师证明书 83YQ c  
auditor's report 核数师报告;审计师报告 FKu^{'Y6E0  
Aussie bond 澳元债券 Yu9.0A_) :  
austerity budget 紧缩预算 C2Af$7c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E@^mlUf  
Australia All Ordinaries Index 澳洲所有普通股票指数 3!KEk?I]  
Australian Dollar [AUD] 澳元 r#' E;Yx  
Australian Options Market 澳大利亚期权市场 3gU*,K7  
Australian Securities Commission 澳洲证券事务监察委员会 23[XmBf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {'eF;!!Dy  
Australian Stock Exchange 澳大利亚证券交易所 :l?/]K  
Austrian Schilling [ATS] 奥地利先令 _f~m&="T!  
authentication 认证;鉴证 /s~&$(d59o  
authority to purchase 委托购买证;委购书 Fo[=Dh*AqU  
authorization 认可;核准;授权;授权书 sD`OHV:  
authorization by direction 指示授权 I=Xj;\b  
authorization by instruction 指令授权 Q?TXM1Bp  
authorization by warrant 令状授权 [+Y;w`;Fq  
authorization of unit trust 单位信托的认可 \KPwh]0  
authorized agent 指定代理人 2*@.hBi  
authorized capital 法定资本 ? ;)F_aHp  
authorized clerk 出市员 d<B=p&~  
authorized dealer 认可交易商 ~ 'L`RJR  
authorized financial institution 认可财务机构 :yC|Q)  
authorized fund 认可基金 #R$[?fW  
authorized fund house 获授权的基金公司;认可基金公司 =5Auk 5&  
authorized institution 认可机构 ZpQ8KY$ 5  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >^hy@m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  #mcU);s  
authorized insurer 获授权保险人;获认可承保人 xKC{P{:  
authorized investment 特准投资项目 ac??lHtH9  
authorized person 获授权人 4Z<  
authorized representative 获授权代表 O/2Jz  
authorized share capital 法定股本 X-=J7G`\h#  
automated quotation system 自动报价系统 o@g/,V $  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nH^RQ'19  
自动交易系统〔香港期货交易所有限公司〕 /Jci1o  
automatic adjustment mechanism 自动调整机制 KdB9Q ;  
automatic adjustment system 自动调整系统 d8Kxtg Y  
Automatic Clearing House 自动票据交换所 <FFaaGiE>  
automatic exchange rates accumulation system 自动化汇率累集系统 ]w[T_4 l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @n:.D9  
automatic teller machine [ATM] 自动柜员机 +4%: q~C  
autopay 自动转帐 Ghpk0ia%d  
available assets 可用资产 <<[hZ$.  
available fiscal reserve 现存财政储备 ;BMm47<  
available profit 可用利润 r@m2foaO  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 FI$#x%A  
average 平均;平均数;海损 k_<8SG+`  
average basic salary 平均基本薪金 !,3U_!  
average consumer expenditure 平均消费开支;一般消费开支 edy6WzxBcm  
average cost 平均成本 CAD:ifV  
average cost of land production 增辟土地平均成本 J6Q}a7I#  
average daily turnover 平均每日成交额 ep3iI77/  
average daily wage rate 平均每日工资率 `F<[\@\d5  
average expenditure pattern 平均开支模式 cWA$O*A  
average growth rate 平均增长率 M:Aik&  
average net fixed assets 固定资产平均净值 IN%04~= H  
average of relatives 相对价格平均数 Ma`Goi\vFk  
average price 平均价格 )bG d++2  
average propensity to consume 平均消费倾向;一般消费倾向 MjHjL~Tg  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [o,S.!W8  
average rate 平均率 ?~5J!|r#  
average revenue 平均收入;平均收益 SAEV "  
average stock 平均库存;平均存货 aab?hR  
average yearly rent 平均年租 =':,oz^|  
avoidance of double taxation 避免双重课税 @GiR~bKZ  
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 a;A&>Ei}  
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