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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: g9;s3qXiG  
A share A股;甲类股份 a >-qHX-l  
abatement of tax 减税;减扣免税额 CY.92I@S  
ABN AMRO Bank N.V. 荷兰银行 S~H>MtX(<  
above-the-line expenditure 线上项目支出;经常预算支出 EUh_`R  
above-the-line receipt 线上项目收入;经常预算收入 x|AND]^Q  
ABSA Asia Limited 南非联合亚洲有限公司 <_k A+&T  
absolute change 绝对数值变更 MSBrI3MqQ  
absolute expenditure 实际开支 ,cS_687o  
absolute guideline figure 绝对准则数字 vgDpo@fz8  
absolute interest 绝对权益 eB_r.R{  
absolute order of discharge 绝对破产解除令 +*`kJ)uP  
absolute profit margin 绝对利润幅度 K;Hgq4  
absolute value 实值;绝对值 G=Lg5`3;,  
absolutely vested interest 绝对既得权益 .x] pJ9  
absorbed cost 已吸收成本;已分摊成本 9Nna-}e?W  
absorption 吸收;分摊;合并 uzmYkBv  
absorption rate 吸收率;摊配率;分摊率 d@$bPQQ$,  
ACB Finance Limited 亚洲商业财务有限公司 m<k6oev$  
acceptable form of reciprocity 合理的互惠条件 F?jD5M08t/  
acceptable rate 适当利率;适当汇率 _cC!rq U1  
acceptance agreement 承兑协议 *ZLisq-f  
acceptance for honour 参加承兑 9 !UNO  
acceptor 承兑人;接受人;受票人 KJ S-{ed  
acceptor for honour 参加承兑人 Z5F#r>>`  
accident insurance 意外保险 a[z$ae7  
Accident Insurance Association of Hong Kong 香港意外保险公会 LXJ;8uW2y  
accident insurance scheme 意外保险计划 \Wg_ gA  
accident year basis 意外年度基准 qQ3pe:n?  
accommodation 通融;贷款 2"shB(:z>  
accommodation bill 通融票据;空头票据 GL-b})yy  
accommodation party 汇票代发人 }CZw'fhVWO  
account balance 帐户余额;帐户结余 dIh+h|:  
account book 帐簿 g]N'6La  
account collected in advance 预收款项 <}'=@a  
account current book 往来帐簿 K1R?Qt,qDF  
account of after-acquired property 事后取得的财产报告 X@:Y./  
account of defaulter 拖欠帐目 ?*xH HI/  
account payable 应付帐款 ypGt6t(;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 oP4+:r)LKD  
account receivable 应收帐款 <s\ZqL$ f  
account receivable report 应收帐款报表 h6IXD N  
account statement 结单;帐单;会计财务报表 >!lpI5'Z&  
account title 帐户名称;会计科目 E`@Z9k1 `  
accountant's report 会计师报告 3O Ks?i3A  
Accountant's Report Rules 会计师报告规则 T>b"Gj/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \o72VHG66  
Accounting Arrangements 《会计安排》 -&]!ig5v  
accounting basis 会计基础 l\Ww^   
accounting by Official Receiver 破产管理署署长呈交的帐目 D:IG;Rsc  
Accounting Circular 《会计通告》 E^ c *x^  
accounting class 会计类别 f)a0!U 44  
accounting date 记帐日期;会计结算日期 6r D]6#D  
accounting for money 款项核算 E8R;S}P A  
Accounting Officer 会计主任 S-3hLw&?  
accounting period 会计报告期;会计期 )[M:#;,L  
accounting policy 会计政策;会计方针 ":s_ O.  
accounting practice 会计惯例 WcM\4q@  
accounting principle 会计准则 q &{<HcP  
accounting record 会计记录 X's<+hK&  
accounting report 会计报告 #pK" ^O*!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S-Bx`e9'  
Accounting Society of China 中国会计学会 i'>5vU0?3  
accounting statement 会计报表 goF87^M  
accounting system 会计制度;会计系统 [eOv fD  
accounting transaction 会计事项;帐务交易 v4'kV:;&  
accounting treatment 会计处理 ,d*hhe  
accounting year 会计年度 u,d5/`E  
accretion 增值;添加 `]@=Hx(  
accrual 应计项目;应累算数目 79d(UG'O  
accrual basis 应计制;权责发生制 PXJ7Ek*/  
accrual basis accounting 应计制会计;权责发生制会计 WK7?~R%rq  
accrue 应累算;应计 7OG:G z+)x  
accrued benefit 应累算利益 g3{UP]Z71  
accrued charges 应计费用 gVR]z9  
accrued cumulative preference share dividend 应累算的累积优先股股息 k 9z9{  
accrued expenses 应累算费用 XQfmD;U  
accrued interest payable 应付利息;应计未付利息 `=,emP&(H&  
accrued interest receivable 应收利息;应计未收利息 M;OMsRCVO  
accrued right 累算权益 {i8 zM6eC  
accruing profit 应累算的利润 ~7*2Jp'  
accumulated fiscal reserve 累积财政储备 <m1v+cnqo  
accumulated profit 累积利润;滚存溢利 -MTYtw(  
accumulated reserve 累积储备 K r|.I2?"  
accumulation of surplus income 累积收益盈余 ^[Ka+E^Q  
acquired assets 既得资产 Vq{3:QBR  
acquisition 收购;购置;取得 $6D* G-*8  
acquisition cost 购置成本 (*Q:'2e  
acquisition expenses 购置费用 K5XW&|tY!  
acquisition of 100% interest 收购全部股权 Av5:/c.B  
acquisition of control 取得控制权 MpZ\ j  
acquisition of fixed assets 购置固定资产 E!mv}  
acquisition of shell “买壳” 'x"(OdM:[  
acquisition price 收购价 2=0HQXXrq  
act of God 天灾 'U`;4AN  
acting partner 执事合伙人 w=rD8 @  
active market 买卖活跃的市场;交投畅旺的市场;旺市 rZaO^}u]  
active partner 积极参与的合伙人 ]SRpMZ  
active trading 交投活跃 }$L63;/H  
actual circulation 实际流通 $#u'XyA  
actual cost 实际成本 qa )BbK^i  
actual expenditure 实际开支;实际支出 ?&~q^t?u  
actual income 实际入息;实际收入;实际收益 KAFR.h:p9  
actual market 现货市场 d,JDfG)  
actual price 现货价;实际价格 GjHR.p?-  
actual profit 实际利润 PMB4]p%o  
actual quotation 实盘;实际价位;实际报价 bG@2f"  
actual year basis 按实际年度计算 >5L_t   
actuals 实货 _"yA1D0d_  
actuarial investigation 精算调查 @y`xFPB  
actuarial principle 精算原则 |.UY' B  
actuarial report 精算师报告 }P fAf  
Actuarial Society of Hong Kong 香港精算学会 M %!;5  
actuarial valuation 精算师估值 ^sLx3a  
actuary 精算师 BrwC9:  
ad referendum agreement 暂定协议;有待覆核的协定 u%)gnj_  
ad valorem duty 从价税;按值征税 Hn(1_I%zF  
ad valorem duty system 从价税制 '"\M`G  
ad valorem fee 从价费 V\<2oG  
ad valorem tariff 从价关税 4.jRTL5-oj  
additional allowance 额外免税额 VoZ{I{>|  
additional amount for unexpired risk 未过期风险的额外款额 @3O)#r}\  
additional assessable profit 补加应评税利润 G!r)N0?_f  
additional assessment 补加评税 p#ar`-vQ  
additional commitment 额外承担 A:r?#7 Ma  
additional commitment vote 额外承担拨款 ~&73f7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "/i$_vl  
additional dependent parent allowance 供养父母额外免税额 - Fbp!*. u  
additional provision 额外拨款 YoKyiO!   
additional stamp duty 附加印花税 +)jll#}?  
additional tax 补加税罚款;补加税款 _q27 3QG/"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !EB<N<P"t  
adjudged bankrupt 被裁定破产 ob{'Z]-V  
adjudicated bankrupt 裁定破产人 '|^:,@8P9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x^ f)I|t  
adjudication of bankruptcy 裁定破产;宣告破产 p1Zb&:+  
adjudication of insolvency 裁定无力偿还债务 GYaP"3Lu  
adjusted actual 经调整的实数;调整后的实数 V ;XKvH  
adjusted current assets 经调整的流动资产;调整后的流动资产 .="X vVdkp  
adjusted figure 经调整的数字;调整后的数额 2Kz+COP+  
adjusted liabilities 经调整的负债;调整后的负债 [fa4  
adjusted loss 经调整的亏损;调整后的亏损 A>yU0\A  
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 l:!L+t*}6  
adjusted profit 经调整的利润;调整后的利润 w!7\wI[  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y7VO:o  
adjusted value 经调整的价值;调整后的价值 YzI;)  
adjustment 调整;修订;理算〔保险〕 D%YgS$p[M$  
adjustment centre 调剂中心 MCT1ZZpPr  
adjustment lag 调整过程的时间差距;调整时差 }Q/onB t  
adjustment mechanism 调整机制 *Y m? gCig  
adjustment of loss 亏损调整 .gRj^pu   
adjustment process 调整过程;调整程序 d,"LZ>hNY*  
adjustment range 调整幅度 az(<<2=  
administered exchange rate 受管制汇率 smQ^(S^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $RaN@& Wm  
administration expenses 行政费用 jmM|on!  
administration fee 手续费;行政费 O<gfZ>  
administration in bankruptcy 破产管理 $"^K~5Q  
administration order 遗产管理令 )u)=@@k21  
administrator 管理人;遗产管理人 L_8zZ8 o  
administrator of the estate 遗产管理人 pN%&`]Wev  
admission of debt 债项承认书 !+T1kMP+l  
admission of proof 接纳债权证明 ,BU;i%G&s  
advance 放贷款项;垫付款项;预支款项;预付款项 SiratkP9n7  
advance account 暂支帐目;预付款帐户 a:h<M^n049  
advance compensation 预付补偿金 @X2*O9  
advance from shareholder 股东垫款 G'ykcB._  
advance pending reimbursement 预支以待日后付还 $cCC 1=dW  
advanced economy 先进经济体系 _IYaMo.n  
advancement 预付;预付财产 "ZuuSi  
advances warrant 垫款令 0s#72}n  
advancing 贷出 %@/^UE:  
adverse balance 逆差 _kj]vbG^;  
adverse exchange 逆汇 f!Q\M1t)  
advertisement addressed to shareholders 在报章刊登的致股东通告 7F^d-  
advice for collection 托收通知书 ;;Q^/rkC  
advice of drawing 提款通知书;汇票通知书 1j<(?MT-  
advice of payment 付款通知 =l ,P'E  
Advisory Committee [Securities and Futures Commission] j2Zp#E!  
谘询委员会〔证券及期货事务监察委员会〕 'X`Z1L/  
Advisory Committee on Diversification 经济多元化谘询委员会 ^QB[;g.O  
affidavit 誓章;遗产申报誓章 kI\m0];KnQ  
affidavit of no receipt 述明无收款的誓章 hRcb}>pr  
affiliate 联号;联营公司;附属公司 \oQ]=dDCd%  
affiliated company 附属公司;联号;联营公司 ie}O ZM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'Wonz<{'  
affordability 负担能力 ]T4/dk&|o^  
African Development Bank [AfDB] 非洲开发银行 dhl[=Y ` Q  
after-acquired property 事后取得的财产 DX>a0-Xj  
after-hours dealing 市后交易 7io["zW  
after-tax profit 税后盈利;税后利润;税后溢利 H"P b)t  
agency agreement 代理协议 }{aGh I~<  
agency expenses 代理机构的开支 NWBYpGZx  
agency fee 代理费 qt GJJ#^,  
Agency Law 《代理法》 CT|+?  
agent 代理人;承销人 h6 \P&Z  
agent of company 公司代理人 vh9* >[i  
agent's fee 代理人费;经纪费 #x%'U}sF  
aggregate 总计;总数;总体数字 P:qmg"i@3  
aggregate amount 总款额;总额 \u3\TJ  
aggregate assets and liabilities 总体资产与负债 dj|5'<l2  
aggregate at constant price 按固定价格计算的总体数字 (}"D x3K  
aggregate demand 总需求 "}]`64?  
aggregate gross position 总持仓量 85{m+1O~  
aggregate limit 总限额 dn6B43w  
aggregate of salaries tax 合计薪俸税 eE;tiX/  
aggregate performance 总体表现;总体业绩 $ |4C]Me (  
aggregate supply 总体供应 =bC +1 C  
aggregate surplus 总盈余 0bNvmZ$  
aggregate total 整体总额 <3YZ0f f>  
aggregate value 总值;合计价值 >%JPgr/ 8  
aggregated basis 合计基准 D-3[# ~MV  
aggregated net chargeable income 合计应课税入息实额 )n/%P4l  
aggregation 合并计算;合计;总和 CU$kh z"  
aggregation of incomes of husband and wife 夫妇入息合并计算 OfsP5*d  
aggregation of property 财产的总和 3JoY-  
agio 差价;贴水 z(PUoV:?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ZTC>Ufu2!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Vs>Pv$kW  
《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》 w7nt $L5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #XV=,81w  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Er~17$b  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C \ Cc[v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Fc[KIG3@  
agreement for a settlement 授产协议 $o"nTl  
agreement for assignment 转让协议 k<1yv$/mW  
agreement for sale 售卖协议;买卖协议 QWmE:F[M~  
agreement for sale and purchase 买卖协议 O9gq <d  
agreement for the payment of interest 支付利息协议 ;rh.6Dl  
agreement for the repayment of money 还款协议 A'qe2]  
agreement of reinsurance 再保险协议 l =^A41L_  
Agricultural Bank of China 中国农业银行 \}-4(Xdaq  
air passenger departure tax 飞机乘客离境税 y)f.ON36I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BEZ~<E&0H  
airport tax 机场税 \?bV\/GBR  
alcohol duty 酒精税 D+8d^-:  
alienation 让与;让渡;转让 w$gvgz  
alimony 生活费;赡养费 R^Rc!G}  
All Ordinaries Index [AOI] 所有普通股指数 `i{d"H0E  
all risks 全险;综合险 B`tq*T%  
All Sales Record for Stock Market 《股票市场成交报告》 y48]|%73  
Allied Capital Resources Limited 新联财务有限公司 a|ftl&uk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KaIKb=4L|  
allocation letter 拨款信件 V>$( N/1  
allocation of fund 分配款项;预留款项 owVvbC2<b(  
allocation of profit 利润分配;溢利分配 H$6RDMU  
allocation warrant 拨款令 0V%c%]PH  
allotment 分配;配股 :,BAw ,  
allotment notice 股份配售通知;配股通知 5Iu5N0cn  
allotment of shares 股份分配 bT,:eA  
allowable 可获宽免;免税的 |@ mz@  
allowable business loss 可扣除的营业亏损 npP C;KD  
allowable expenses 可扣税的支出 !U`&a=k  
allowance 免税额;津贴;备抵;准备金 {N(qS'N  
allowance for debts 债项的免税额 +vc+9E.?9  
allowance for depreciation by wear and tear 耗损折旧免税额 570Xk\R@M  
allowance for funeral expenses 殡殓费的免税额 jiI=tg;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 # @\3{;{R  
allowance for repairs and outgoings 修葺及支出方面的免税额 wcHk]mLM  
allowance to debtor 给债务人的津贴 %cNN<x8  
alteration of capital 资本更改 gv!8' DKn  
alternate trustee 候补受托人 mrGV{{.  
amalgamation 合并 ~z[`G#dU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \u=d`}E  
ambit of charges 征税范围;收费范围 `At.$3B  
amended valuation 经修订的估值 2Gyq40  
American Commodities Exchange 美国商品交易所 vz^ ] g  
American Express Bank Limited 美国运通银行 R!VfTAv  
American Stock Exchange 美国证券交易所  yCX5 5:  
amortization 摊销 N#w5}It  
amount due from banks 存放银行同业的款项 pDQ f(@M[  
amount due from banks abroad 存放海外银行同业的款项 _S!^=9bJ  
amount due from holding companies 控股公司欠款 #-az]s|N  
amount due from local banks 存放本港银行同业的款项 ^[ae )}  
amount due to banks 银行同业的存款 {9IRW\kn  
amount due to banks abroad 海外银行同业的存款 W5j wD  
amount due to holding companies 控股公司存款 whI{?NP  
amount due to local banks 本港银行同业的存款 .j6udiv5  
amount due to outport banks 外埠银行同业的存款 2j\_svw'  
amount for note issue 发行纸币的款额 [V}vd@*k  
amount of bond 担保契据的款额 :4AQhn^;"  
amount of consideration 代价款额 0 9H rn  
amount of contribution 供款数额 PZ[-a-p40  
amount of indebtedness 负债款额 xL* psj  
amount of principal of the loan 贷款本金额 b[%@3}E  
amount of rates chargeable 应征差饷数额 ZlV  
amount of share capital 股本额 $`pf!b2Z  
amount of sums assured 承保款额 UBo0c?,4  
amount of variation 变动幅度 S)CsH1Q  
amount of vote 拨款数额 '2,~'Zk  
amount payable 应付款额 opX07~1  
amount receivable 应收款额 VO#rJ1J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AXw qN:P}  
analysis 分析 7:`XE&Z  
ancillary risk 附属风险 ;_sJ>.=\  
annual account 周年帐目;周年帐目报表;年度决算;年结 J%bNt)K}  
annual accounting date 年结日期 O{:{P5  
annual allowance 每年免税额;年积金;年度津贴;年津 Y A.&ap  
annual balance 年度余额 DJ ru|2  
annual disposable income 每年可动用收入 B<W}:>3  
annual estimates 周年预算 +'H[4g`  
annual fee 年费 X[z;P!U  
annual general meeting 周年大会 |N,^*xP(6  
annual growth rate 年增率;每年增长率 ;W0J  
annual long-term supplement 长期个案每年补助金 0'&C5v'  
annual pensionable emolument 可供计算退休金的年薪 g%2G=gR$?z  
annual report 年报 'afW'w@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m:_#kfC&K"  
annual return 周年报表;周年申报表;每年报税表格 v[CR$@Y  
Annual Return Rules 《周年报表规则》 qxRsq&_  
annual review of consumer prices 每年消费物价回顾 lL}6IZ5sb  
annual roll-forward basis 逐年延展方式 >=k7#av  
annual salary 年薪 a%q,P @8  
annual statement 年度报表;年度决算表 %p7 ?\>  
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 +V=<vT  
annuitant 年金受益人 `&;#A*C0  
annuity 年金 ^!['\  
annuity contract 年金合约 !D22HSv(w  
annuity on human life 人寿年金 a[ULSYEi  
antecedent debt 先前的债项 lp*5;Ls'q  
ante-dated cheque 倒填日期支票 NF$6yv9C  
anticipated expenditure 预期开支 %Tp9G Gt  
anticipated net profit 预期纯利 #rHMf%0  
anticipated revenue 预期收入 ^Ks1[xc*`  
anti-inflation measure 反通货膨胀措施 @`.4"*@M  
anti-inflationary stance 反通货膨胀立场 0+&WIs  
apparent deficit 表面赤字 DksYKv  
apparent financial solvency 表面偿债能力 g5BL"Dn  
apparent partner 表面合伙人 cMK|t;" 3  
application for personal assessment 个人入息课税申请书 DVQr7tQf  
application of fund 资金应用 qw+ 7.h#V  
application to release as liquidator and to destruct the books of accounts and documents YB*)&@yx  
申请免除清盘人职务及毁灭帐簿与文件 W83d$4\d  
appointed actuary 委任精算师 HB9"T5Pd*  
appointed auditor 委任核数师;委任审计师 &0 QUObK  
appointed trustee 委任的受托人 gD$&OkH  
appointer 委任人 osc8;B/  
apportioned pro rata 按比例分摊 PpRS4*nR  
apportionment 分配;分摊 G>~/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1I;q@g0  
apportionment formula 分摊方程式 XRaGV~  
apportionment of estate duty 遗产税的分摊 F'~r?D  
appraisal 估价;评估 .]9`eGVWj  
appreciable growth 可观增长 cGE{dWz  
appreciable impact 显着影响 R;"$PH D  
appreciable increase 可观增长 PvKGB01_  
appreciation 增值;升值 jLFaf#G]  
appreciation against other currencies 相对其他货币升值 ;&lXgC^*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (~|)Gmq2  
appreciation tax 增值税 lU 9o"2  
appropriation 拨款;拨用;拨付 \^1^|a"  
appropriation account 拨款帐目 nS#F*)  
Appropriation Bill 拨款法案 oy[s])Tg  
appropriation-in-aid system 补助拨款办法 Dw=L]i :0v  
approved assets 核准资产 N\|B06X  
approved basket stock 认可一篮子证券 1D%P;eUDp  
approved budget 核准预算 IO7z}![V;  
approved charitable donation 认可慈善捐款 '[r:pwE  
approved charitable institution 认可慈善机构 dX\OP>  
approved currency 核准货币;认可货币 =K@LEZZ'/<  
approved estimates 核准预算 E2Sj IR}  
approved estimates of expenditure 核准开支预算 [w](x  
approved overseas insurer 核准海外保险人 2<7pe@c98  
approved overseas trust company 核准海外信托公司 W{Qb*{9  
approved pooled investment fund 核准汇集投资基金 {UH45#Ua  
approved provident fund scheme 认可公积金计划 THl:>s  
approved provision 核准拨款 fD%/]`y  
approved redeemable share 核准可赎回股份 J5b3r1~D"[  
approved regional stock 认可地区性证券 pyf'_  
approved retirement scheme 认可退休金计划 mR.j8pi  
approved subordinated loan 核准附属贷款 @Z0. }}Y  
arbitrage 套戥;套汇;套利 n6[shXH  
arbitrageur 套戥者;套汇者 GS*O{u  
arbitrary amount 临时款项 gvVy0nJI~  
arrangement 措施;安排;协定 Gn7\4,C  
arrears 欠款 mq{Z Q'  
arrears of pay 欠付薪酬 )t~ad]oM  
arrears of revenue 逾期未收税款;逾期未收的帐项 2?(/$F9X,  
articles of association 组织章程;组织细则;组织章程细则 $d1ow#ROgy  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 xpZ@DK;  
ascertainment of profit 确定利润  -raK  
"Asia Clear" “亚洲结算系统” padV|hF3(e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]:ca=&>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Fpo}UQQbc  
Asian Development Fund [ADF] 亚洲发展基金 oVqx)@$K  
Asian dollar bond 亚洲美元债券 %X\J%Fj  
Asian dollar market 亚洲美元市场 QM!UMqdj  
Asian dollar rate 亚洲美元利率 yS)k"XNb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B^19![v3T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r E1ouz!D  
asked price 沽盘;喊价;索价;卖方报价 '"Cqq{*  
assessable income 应评税入息 ks$5$,^T2o  
assessable loss 应评税亏损 Cpzdk~+H  
assessable profit 应评税利润 tzl,r"k3  
assessable value 应评税值 i K@RQi  
assessed profit 估定利润 +;H=_~b  
assessed value 经评估价值 U>Is mF>m  
assessment 评税;评定;估价;评税单 TrZ!E`~  
assessment number 评税编号;估价编号 kW+>"3  
assessment of additional tax 补加税评税 =Q"thsR  
assessment of performance 业绩评估;实绩评价 <S_0=U  
Assessor 评税主任 kFJ]F |^7  
asset price bubbles 资产价格泡沫 7<kr|-  
asset-backed securities 具资产保证的证券 w2$ L;q  
assets accretion 资产增值 2C0j.Ib  
assets and liabilities 资产与负债 2SC'Z>A  
assets betterment statement 资产递增表;资产改进表 p;[.&o J  
assets lending 实物放款;有抵押贷款 H/f}t w  
assets of the company passing on the death 死者去世时转移的公司资产 ,>g( %3C  
assets pledged as security for liabilities 用作负债抵押的资产 9[t-W:3c7  
assets portfolio 资产投资组合 dyqk[$(  
assets price 资产价格 ?n<sN"  
assets quality 资产质素 w8>lWgN  
assets realization 资产变现 d*!H&1L  
assets refinancing arrangement 资产再集资安排 I9TNUZq('  
assets securitization 资产证券化 =PU@'OG  
assets situated outside Hong Kong 在香港以外地方的资产 wV-N\5!r%H  
assets stripping 削减资产;拆卖资产 ?,v@H$)3_  
assets value 资产值 wPyc?:|KD?  
assignee 承让人 b%VBSNZ  
assignment 转让;转让书;转让契 sS)tSt{C  
assignment of interest 权益转让 T5@t_D>8  
assignment of letters patent and trade mark 专利证书及商标转让 ABE EJQ  
assignment of property 物业转让;物业转让书 4&]NC2I  
assignment right 转让权 GNG.N)q#C  
assignor 转让人 : Q,O:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Z(E .F,k  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bz&9]% S<  
associate member 附属会员 9<Zm}PE32  
associated body corporate 相联法人团体 VQ~eg wJL  
associated company 相联公司;联属公司 I%?M9y.u6  
associated corporation 相联法团 Q1h v2*/U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N9c#N%cu  
公认会计师公会〔英国〕 T~>&m~} +  
Association of Futures Exchange Brokers 香港期货经纪协会 !/F-EJOH6C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b9f5  
association of underwriters 承保人组织 11J:>A5zt  
assumption of control 接管 oOQan  
assurance 担保;保险;转易;转易书 _qit$#wK;  
assurance of interest 权益的转易 { F0"U=  
at 19XX price 按一九XX年价格计算 <^Q` y  
at a discount 按赔价计算;按贴水价格计算;打折扣 EU5(s*A  
at a premium 按溢价计算;按升水价格计算 $YBH;^#  
at call 通知付款;按通知 ieyqp~+|4$  
at constant market price 按固定市价计算 F7p`zf@O]  
at constant price 按固定价格计算 X bV?=  
at cost 按成本计算 -r_Pp}s  
at current market price 按当时市价计算;按现时市价计算 =c[mch%E  
at current price 按当时价格计算;按现时价格计算 d[(%5pw~zL  
at factor cost 按要素成本计算;按生产要素成本计算 *!EHs04  
at money-of-the-day price 按付款当日价格计算 H]lD*3b  
at or better 按指定或较佳价位〔买卖指令〕 a 8jG')zg  
at par 按面值计算;平价 ]sI{ +$~:c  
at sight 见票即付 |qk%UN<  
at the close 按收市盘 51%<N\>/4  
at the opening 按开市盘 D@mqfi(x  
attestation 见证;见证条款 t/"9LMKs?  
at-the-money option 平价期权 ,"5p=JX`  
attorney 受权人;受托代表人 <RkJ 7Z^  
attornment 新拥有人承认书 I>3G"[t  
attributable profit 可归属利润 RML'C:1  
attributable share value 可归属股份价值 lce~6}  
Auckland Stock Exchange 奥克兰证券交易所 !hPe*pPVV)  
auction 拍卖 ^q~.5c|  
auctioneer 拍卖商 j%0 g *YI  
audit 审计;核数 RG_)<U/B  
Audit Commission 审计署 3TD!3p8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l5k]voG  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 \?\q0o<V$  
audit review 帐目审查 k|^nrjStC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y /?;s]>b  
audited account 审计帐目;经审计的帐目 xeHqC9Ou  
audited annual account 经审计的周年帐目  s@3<]  
audited balance sheet 经审计的资产负债表 Z Q9's  
auditor 核数师;核数主任;审计师 )&elr,b /y  
auditor's certificate 核数师证明书;审计师证明书 Boa?Ghg  
auditor's report 核数师报告;审计师报告 pQxi0/dp  
Aussie bond 澳元债券 X/wqfP  
austerity budget 紧缩预算 }Sb&ux  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |}roR{gc|  
Australia All Ordinaries Index 澳洲所有普通股票指数 2TC7${^9}J  
Australian Dollar [AUD] 澳元 =HvLuVc  
Australian Options Market 澳大利亚期权市场 F9SIC7}uH  
Australian Securities Commission 澳洲证券事务监察委员会 j#XU\G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (aH_K07  
Australian Stock Exchange 澳大利亚证券交易所 7<ES&ls_  
Austrian Schilling [ATS] 奥地利先令 q} R"  
authentication 认证;鉴证 &-Zg0T&tZ  
authority to purchase 委托购买证;委购书 DU4Prjb'  
authorization 认可;核准;授权;授权书 T1b9Zqc)f  
authorization by direction 指示授权 =mk7'A>l  
authorization by instruction 指令授权 80M4~'3  
authorization by warrant 令状授权 KK*"s^ L  
authorization of unit trust 单位信托的认可 >7V&pH'  
authorized agent 指定代理人 M*c`@\  
authorized capital 法定资本 sXSZ#@u,WN  
authorized clerk 出市员 58My6(5y  
authorized dealer 认可交易商 2? 7a\s  
authorized financial institution 认可财务机构 C44 Dz.rs  
authorized fund 认可基金 l>9ZAI\^  
authorized fund house 获授权的基金公司;认可基金公司 m; LeaD}0  
authorized institution 认可机构  HPj7i;?O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f&>Q 6 {*]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t UW'E  
authorized insurer 获授权保险人;获认可承保人 VuW&CnZ  
authorized investment 特准投资项目 ',* 6vbII  
authorized person 获授权人 yz2NB?)  
authorized representative 获授权代表 g<{W\VOPm  
authorized share capital 法定股本 |3g:q  
automated quotation system 自动报价系统 C31SXQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1<qq69x  
自动交易系统〔香港期货交易所有限公司〕 7<?v!vQ}-  
automatic adjustment mechanism 自动调整机制 Hca)5$yL  
automatic adjustment system 自动调整系统 jKu"Vi|j>  
Automatic Clearing House 自动票据交换所 A|@d4+  
automatic exchange rates accumulation system 自动化汇率累集系统 2S8/ lsB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )P.|Xk:r  
automatic teller machine [ATM] 自动柜员机 B|~\m ~  
autopay 自动转帐 D`.CXFI+U  
available assets 可用资产 NLF{W|X  
available fiscal reserve 现存财政储备 |^@TA=_  
available profit 可用利润 o0Hh&:6!M  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 L+QEFQ:r5  
average 平均;平均数;海损 $y >J=  
average basic salary 平均基本薪金 r jL%M';  
average consumer expenditure 平均消费开支;一般消费开支 U07n7`2w  
average cost 平均成本 Nr7MSFiL  
average cost of land production 增辟土地平均成本 p<6pmW3  
average daily turnover 平均每日成交额 z{^XU"yB  
average daily wage rate 平均每日工资率 1}!f.cWV(  
average expenditure pattern 平均开支模式 =RUKN38  
average growth rate 平均增长率 0:nQGX!N  
average net fixed assets 固定资产平均净值 t9x.O  
average of relatives 相对价格平均数 *Qg/W? "m  
average price 平均价格 ]}G (@9  
average propensity to consume 平均消费倾向;一般消费倾向 }EO n=*  
average propensity to save 平均储蓄倾向;一般储蓄倾向 J]|-.Wv1  
average rate 平均率 5R,/X  
average revenue 平均收入;平均收益 37!}8  
average stock 平均库存;平均存货 -]PW\}w1  
average yearly rent 平均年租 JX/rAnc@  
avoidance of double taxation 避免双重课税 9!FV. yp%F  
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 o,Ew7~u  
"v~w#\pz7  
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