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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: =$'Zmb [D  
A share A股;甲类股份 *w _j;  
abatement of tax 减税;减扣免税额 X;1q1X)K  
ABN AMRO Bank N.V. 荷兰银行 ;2iZX=P`n  
above-the-line expenditure 线上项目支出;经常预算支出 U +]ab  
above-the-line receipt 线上项目收入;经常预算收入 |Mh;k 6  
ABSA Asia Limited 南非联合亚洲有限公司 ]X5*e'  
absolute change 绝对数值变更 a'\`Mi@rb  
absolute expenditure 实际开支 QV't+)uUVo  
absolute guideline figure 绝对准则数字 y`BLIEI  
absolute interest 绝对权益 "7 l}X{b  
absolute order of discharge 绝对破产解除令 7Ctm({I-  
absolute profit margin 绝对利润幅度 E,rPM  
absolute value 实值;绝对值 )#Id 2b~  
absolutely vested interest 绝对既得权益 UJZa1p@L  
absorbed cost 已吸收成本;已分摊成本 h{m]n!  
absorption 吸收;分摊;合并 pM=vW{"I/  
absorption rate 吸收率;摊配率;分摊率 2::T,Z  
ACB Finance Limited 亚洲商业财务有限公司 f`cz @  
acceptable form of reciprocity 合理的互惠条件 g R6:J  
acceptable rate 适当利率;适当汇率 A T%0i  
acceptance agreement 承兑协议 OYKV*  
acceptance for honour 参加承兑 ]}B&-Yp  
acceptor 承兑人;接受人;受票人 D(&OyZ~Q+  
acceptor for honour 参加承兑人 j)uIe)wZw  
accident insurance 意外保险 ;)kBJ @  
Accident Insurance Association of Hong Kong 香港意外保险公会 RI`A<*>w  
accident insurance scheme 意外保险计划 ^R\blJQ<^  
accident year basis 意外年度基准 |QY+vO7fxj  
accommodation 通融;贷款 &M2x`  
accommodation bill 通融票据;空头票据 /Iskjcc60W  
accommodation party 汇票代发人 F ^\v`l,  
account balance 帐户余额;帐户结余 Bj2rA.M  
account book 帐簿 ?{[H+hzz0  
account collected in advance 预收款项 wO"Q{oi+  
account current book 往来帐簿 n`hSn41A  
account of after-acquired property 事后取得的财产报告 H5 -I}z  
account of defaulter 拖欠帐目 zL|^5p`K  
account payable 应付帐款 &Jn%2[;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]_Qc}pMF&  
account receivable 应收帐款 YlA=? X  
account receivable report 应收帐款报表 Bm?Ku7}.  
account statement 结单;帐单;会计财务报表 9qPP{K,Pq2  
account title 帐户名称;会计科目 +]{X-R  
accountant's report 会计师报告 C }[u[)  
Accountant's Report Rules 会计师报告规则 ir m8z|N-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6->b(B V $  
Accounting Arrangements 《会计安排》 ,lUo@+  
accounting basis 会计基础 J]N}8 0  
accounting by Official Receiver 破产管理署署长呈交的帐目 qdm!]w.G5  
Accounting Circular 《会计通告》 r=k}EP&<  
accounting class 会计类别  WsoB!m  
accounting date 记帐日期;会计结算日期 Mqpo S  
accounting for money 款项核算 Nr)(&c8  
Accounting Officer 会计主任 {tMD*?C[6  
accounting period 会计报告期;会计期 OY)x Kca  
accounting policy 会计政策;会计方针 CV6H~t'1  
accounting practice 会计惯例 6nwO:?1o9  
accounting principle 会计准则 md_Ld /  
accounting record 会计记录 J@5 OZFMZ  
accounting report 会计报告 K%g\\uo   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OlK2<<  
Accounting Society of China 中国会计学会 lojn8uL  
accounting statement 会计报表 {kzM*!g  
accounting system 会计制度;会计系统 V^ :\/EU  
accounting transaction 会计事项;帐务交易 DXiD>1(q  
accounting treatment 会计处理 zf!c  
accounting year 会计年度 WX[y cm8  
accretion 增值;添加 qkEy$[D9  
accrual 应计项目;应累算数目 iaC$K@a{  
accrual basis 应计制;权责发生制 }a`LOBne  
accrual basis accounting 应计制会计;权责发生制会计 =f["M=)ZJ  
accrue 应累算;应计 ,t[D1KZt  
accrued benefit 应累算利益 5|b/G  
accrued charges 应计费用 w.3R1}R  
accrued cumulative preference share dividend 应累算的累积优先股股息 \<8!b {F  
accrued expenses 应累算费用 XC$~!  
accrued interest payable 应付利息;应计未付利息 ^T[ #rNkeL  
accrued interest receivable 应收利息;应计未收利息 }dxdxnVt  
accrued right 累算权益 F&P)mbz1  
accruing profit 应累算的利润 A1_x^s  
accumulated fiscal reserve 累积财政储备 #-W5$1  
accumulated profit 累积利润;滚存溢利 ?{2-,M0  
accumulated reserve 累积储备 ALv\"uUNu+  
accumulation of surplus income 累积收益盈余 -1o1k-8d  
acquired assets 既得资产 Mc8^{br61  
acquisition 收购;购置;取得 83h3C EQ  
acquisition cost 购置成本 v+OVZDf  
acquisition expenses 购置费用 jQDxbkIuzE  
acquisition of 100% interest 收购全部股权 Z/x1?{z  
acquisition of control 取得控制权 9D<HJ(  
acquisition of fixed assets 购置固定资产 <uvshZ v  
acquisition of shell “买壳” E%e-R6gl  
acquisition price 收购价 Q4x71*vy  
act of God 天灾 ovohl<o\  
acting partner 执事合伙人 zM'-2,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Nh))U  
active partner 积极参与的合伙人 XVfQscZe  
active trading 交投活跃 Hke\W'&  
actual circulation 实际流通 b-Hn=e_  
actual cost 实际成本 =VU2#O  
actual expenditure 实际开支;实际支出 DkIkiw{L  
actual income 实际入息;实际收入;实际收益 n&fV3[m`2  
actual market 现货市场 a$GKrc,z  
actual price 现货价;实际价格 cwroG#jGT  
actual profit 实际利润 %Xl@o  
actual quotation 实盘;实际价位;实际报价 71%u|k8|  
actual year basis 按实际年度计算 -FI1$  
actuals 实货  fwEi//1  
actuarial investigation 精算调查 $CmTsnR1#y  
actuarial principle 精算原则 (07d0<<[  
actuarial report 精算师报告 " duJl-  
Actuarial Society of Hong Kong 香港精算学会 {x: IsQZ  
actuarial valuation 精算师估值 K+\hv~+@  
actuary 精算师 r$7rYxFR  
ad referendum agreement 暂定协议;有待覆核的协定 P#xn!fMi  
ad valorem duty 从价税;按值征税 B]vj1m`9  
ad valorem duty system 从价税制 6PH*]#PfoD  
ad valorem fee 从价费 )N/KQ[W  
ad valorem tariff 从价关税 7Tbkti;  
additional allowance 额外免税额 vEsSqzc  
additional amount for unexpired risk 未过期风险的额外款额 2R!W5gs1<  
additional assessable profit 补加应评税利润 }FXRp=s  
additional assessment 补加评税 3XRG"  
additional commitment 额外承担 D6t]E)FH  
additional commitment vote 额外承担拨款 RBXoU'.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !=we7vK}  
additional dependent parent allowance 供养父母额外免税额 5f5ZfK3<i  
additional provision 额外拨款 pr"flRQr#  
additional stamp duty 附加印花税 0TpA3K  
additional tax 补加税罚款;补加税款 -}J8|gwwp  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F\I^d]#,[  
adjudged bankrupt 被裁定破产 CmTJa5:  
adjudicated bankrupt 裁定破产人 =N c`hP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;vitg"Zh>  
adjudication of bankruptcy 裁定破产;宣告破产 ~iWSc8-  
adjudication of insolvency 裁定无力偿还债务 93\,m+-  
adjusted actual 经调整的实数;调整后的实数 >MT)=4 9q  
adjusted current assets 经调整的流动资产;调整后的流动资产 g6V*wjC  
adjusted figure 经调整的数字;调整后的数额 <G >PPf}  
adjusted liabilities 经调整的负债;调整后的负债 hs4r5[  
adjusted loss 经调整的亏损;调整后的亏损 *C BCQp[$  
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 7h2bL6Y88  
adjusted profit 经调整的利润;调整后的利润 <c#[.{A}s  
adjusted surplus 经调整的盈余额;调整后的盈余额 p!ErH]lH  
adjusted value 经调整的价值;调整后的价值 9:> K!@  
adjustment 调整;修订;理算〔保险〕 tpN}9N  
adjustment centre 调剂中心 UwU]l17~  
adjustment lag 调整过程的时间差距;调整时差 UL%ihWq   
adjustment mechanism 调整机制 F?B=:8,}  
adjustment of loss 亏损调整 AqkK`iJ#  
adjustment process 调整过程;调整程序 Ei-OuDM;)  
adjustment range 调整幅度 (XJQ$n  
administered exchange rate 受管制汇率 u W T[6R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~}w 8UO  
administration expenses 行政费用 H~Cfni;  
administration fee 手续费;行政费 ^= G+]$8  
administration in bankruptcy 破产管理 KfNXX>'  
administration order 遗产管理令 %u}sVRJ  
administrator 管理人;遗产管理人 vknFtpx  
administrator of the estate 遗产管理人 Vd4osBu{fY  
admission of debt 债项承认书 ;"Y6&YP<  
admission of proof 接纳债权证明 #F@7>hd1  
advance 放贷款项;垫付款项;预支款项;预付款项 U:r2hqegd  
advance account 暂支帐目;预付款帐户 OT i3T1&  
advance compensation 预付补偿金 BP$#a #  
advance from shareholder 股东垫款 vvxj{fxb)  
advance pending reimbursement 预支以待日后付还 4(82dmKO  
advanced economy 先进经济体系 ny={V*m  
advancement 预付;预付财产 ([~`{,sv  
advances warrant 垫款令 c29Z1Zs2)  
advancing 贷出 S<~nk-xr*h  
adverse balance 逆差 /5Loj&!=  
adverse exchange 逆汇 CvJEY  
advertisement addressed to shareholders 在报章刊登的致股东通告 $ *A3p  
advice for collection 托收通知书 Z.pw!mu"  
advice of drawing 提款通知书;汇票通知书 Z&,}Fgl!F  
advice of payment 付款通知 (rn x56I$  
Advisory Committee [Securities and Futures Commission] lQ"i]};<D  
谘询委员会〔证券及期货事务监察委员会〕 L:-lqag!  
Advisory Committee on Diversification 经济多元化谘询委员会 s`RJl V  
affidavit 誓章;遗产申报誓章 s 'x mv{|  
affidavit of no receipt 述明无收款的誓章 A]$+ `uS\  
affiliate 联号;联营公司;附属公司 Ziimz}WHF  
affiliated company 附属公司;联号;联营公司 ".f:R9-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5g5NTm`=<  
affordability 负担能力 gN~y6c:N  
African Development Bank [AfDB] 非洲开发银行 H%]ch6C  
after-acquired property 事后取得的财产 n~j[Pw  
after-hours dealing 市后交易 |U $-d^ZJ  
after-tax profit 税后盈利;税后利润;税后溢利 tpONSRY  
agency agreement 代理协议 AHJ;>"]  
agency expenses 代理机构的开支 6^;!9$G|D*  
agency fee 代理费 #LJ-IDuF!  
Agency Law 《代理法》 Ck?:8YlF  
agent 代理人;承销人 (+dRD] |T  
agent of company 公司代理人 vq1&8=  
agent's fee 代理人费;经纪费 G`"Cqs<  
aggregate 总计;总数;总体数字 <>_Wd AOuD  
aggregate amount 总款额;总额 )AXH^&  
aggregate assets and liabilities 总体资产与负债 }3w b*,Sbz  
aggregate at constant price 按固定价格计算的总体数字 ~b0qrjF;O  
aggregate demand 总需求 WmUW i{  
aggregate gross position 总持仓量 A#&qoZ(C  
aggregate limit 总限额 Ir #V2]$  
aggregate of salaries tax 合计薪俸税 R"`{E,yj  
aggregate performance 总体表现;总体业绩 :'~ gLW>j  
aggregate supply 总体供应 "b4iOp&:=  
aggregate surplus 总盈余 om?CFl  
aggregate total 整体总额 yXg1N N  
aggregate value 总值;合计价值 u^%')Ncp  
aggregated basis 合计基准 lVtn$frp  
aggregated net chargeable income 合计应课税入息实额 q}Z T?Xk?  
aggregation 合并计算;合计;总和 7G/|e24  
aggregation of incomes of husband and wife 夫妇入息合并计算 yuEOQ\!(u  
aggregation of property 财产的总和 p]Zabky  
agio 差价;贴水 P1stL,  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^]&{"!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !!%[JR)cS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Wy*7jB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K"j=_%{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 9dtGqXX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :iB%JY Ad  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @;D}=$x  
agreement for a settlement 授产协议 :b*`hWnQ  
agreement for assignment 转让协议 KxmPL  
agreement for sale 售卖协议;买卖协议 fMPq  
agreement for sale and purchase 买卖协议 Q0Qm0B5eY  
agreement for the payment of interest 支付利息协议 j%jd@z ]@  
agreement for the repayment of money 还款协议 myOX:K*  
agreement of reinsurance 再保险协议 v9lB k]c  
Agricultural Bank of China 中国农业银行 kDY]>v  
air passenger departure tax 飞机乘客离境税 `yX+NRi(s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eZ5}O0sfp  
airport tax 机场税 O>M*mTM  
alcohol duty 酒精税 cjC6\.+l3  
alienation 让与;让渡;转让 oV>AFs6  
alimony 生活费;赡养费 KGmc*Jwy  
All Ordinaries Index [AOI] 所有普通股指数 wn|@D<  
all risks 全险;综合险 =^y{@[p`(  
All Sales Record for Stock Market 《股票市场成交报告》 Z !25xqNCd  
Allied Capital Resources Limited 新联财务有限公司 p6*a1^lU6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p]z54 ~  
allocation letter 拨款信件 /3 Ix,7  
allocation of fund 分配款项;预留款项 I@Z*Nu1L  
allocation of profit 利润分配;溢利分配 np\2sa`  
allocation warrant 拨款令 *M<BPxh0w]  
allotment 分配;配股 Dh(T) yc  
allotment notice 股份配售通知;配股通知 !riMIl1  
allotment of shares 股份分配 iv z?-X4]  
allowable 可获宽免;免税的 w <>6>w@GZ  
allowable business loss 可扣除的营业亏损 wU)5Evp[  
allowable expenses 可扣税的支出 LiD |4(3  
allowance 免税额;津贴;备抵;准备金 L Yg$M@  
allowance for debts 债项的免税额 J:Y|O-S!  
allowance for depreciation by wear and tear 耗损折旧免税额 Po11EZa$a  
allowance for funeral expenses 殡殓费的免税额 -s%-*K+,W  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 GL =XiBt  
allowance for repairs and outgoings 修葺及支出方面的免税额 iSz@E&[X  
allowance to debtor 给债务人的津贴 m2q;^o:J  
alteration of capital 资本更改 o/ g+Z  
alternate trustee 候补受托人 <&s)k  
amalgamation 合并 w[7.@%^[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xe3z6  
ambit of charges 征税范围;收费范围 gq_7_Y/  
amended valuation 经修订的估值 j /dE6d  
American Commodities Exchange 美国商品交易所 Z F yX@#B9  
American Express Bank Limited 美国运通银行 PT@e),{~o9  
American Stock Exchange 美国证券交易所 ph12x: @B  
amortization 摊销 4 Re@QOZ  
amount due from banks 存放银行同业的款项 q\'P1~  
amount due from banks abroad 存放海外银行同业的款项 JRjMt-7H_  
amount due from holding companies 控股公司欠款 G q:4rG|  
amount due from local banks 存放本港银行同业的款项 T ~~[a|bLa  
amount due to banks 银行同业的存款 _O)2  
amount due to banks abroad 海外银行同业的存款 Ms'TC; &PS  
amount due to holding companies 控股公司存款 P[I*%  
amount due to local banks 本港银行同业的存款 d?&!y]RS#  
amount due to outport banks 外埠银行同业的存款 =#Cf5s6qt  
amount for note issue 发行纸币的款额 h3]@M$Y[  
amount of bond 担保契据的款额 fZV8 o$V  
amount of consideration 代价款额 7|M$W(P  
amount of contribution 供款数额 U]!.~ji3  
amount of indebtedness 负债款额 xe gL!  
amount of principal of the loan 贷款本金额 !E {GcK  
amount of rates chargeable 应征差饷数额 [zTYiNa  
amount of share capital 股本额 [mf7>M`p]@  
amount of sums assured 承保款额  J"Y   
amount of variation 变动幅度 iPY vePQ  
amount of vote 拨款数额 t>6x)2,TC  
amount payable 应付款额 _{*$>1q  
amount receivable 应收款额 r]JC~{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pm#x?1rAj  
analysis 分析 ~r>EF!U`h  
ancillary risk 附属风险 ;;w6b:}-c  
annual account 周年帐目;周年帐目报表;年度决算;年结 #ON#4WD?  
annual accounting date 年结日期 3aE[F f[  
annual allowance 每年免税额;年积金;年度津贴;年津 }]g95xT  
annual balance 年度余额 ]Z$TzT&@%  
annual disposable income 每年可动用收入 (O_t5<A*X  
annual estimates 周年预算 2Z;`#{  
annual fee 年费 0qL V(L  
annual general meeting 周年大会 XAU_SPAjiw  
annual growth rate 年增率;每年增长率 /,Dwu?Lcqp  
annual long-term supplement 长期个案每年补助金 ]o[X+;Tj|  
annual pensionable emolument 可供计算退休金的年薪 3:~l2KIP4  
annual report 年报 ~AC P%QM=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uH ny ]  
annual return 周年报表;周年申报表;每年报税表格 J|"nwY}a9  
Annual Return Rules 《周年报表规则》 o[6vxTH  
annual review of consumer prices 每年消费物价回顾 z>mZT.  
annual roll-forward basis 逐年延展方式 /nY).lSH  
annual salary 年薪 e>,9]{N+$  
annual statement 年度报表;年度决算表 9QOr,~~s  
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 o!s%h!%L  
annuitant 年金受益人 Iu-'o  
annuity 年金 ;h,R?mU  
annuity contract 年金合约 ;-9zMbte :  
annuity on human life 人寿年金 uP(B<NfL:'  
antecedent debt 先前的债项 zr3q>]oma  
ante-dated cheque 倒填日期支票 $(KIB82&  
anticipated expenditure 预期开支 ?@lx  
anticipated net profit 预期纯利 Esz1uty  
anticipated revenue 预期收入 |B%BwE  
anti-inflation measure 反通货膨胀措施  `CA G8D  
anti-inflationary stance 反通货膨胀立场 y|e2j&m  
apparent deficit 表面赤字 rb *C-NutE  
apparent financial solvency 表面偿债能力 dXhCyr%"6  
apparent partner 表面合伙人 @~$F;M=.*  
application for personal assessment 个人入息课税申请书 c_ qcb7<~.  
application of fund 资金应用 - - i&"  
application to release as liquidator and to destruct the books of accounts and documents 9ra HSzK@d  
申请免除清盘人职务及毁灭帐簿与文件 ;# R3k  
appointed actuary 委任精算师 nIV.9#~&  
appointed auditor 委任核数师;委任审计师 ;w+:8<mM}a  
appointed trustee 委任的受托人 W>}Qer4  
appointer 委任人 2AXF$YjY  
apportioned pro rata 按比例分摊 ^ea RgNz  
apportionment 分配;分摊 ~+pg^en  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H5AK n*'7  
apportionment formula 分摊方程式 Avs7(-L+s  
apportionment of estate duty 遗产税的分摊 8S.')<-f  
appraisal 估价;评估 MfXt+c`r  
appreciable growth 可观增长 ~A[YnJYA#  
appreciable impact 显着影响 8/Et&TJ`  
appreciable increase 可观增长 IOsXPf9@  
appreciation 增值;升值 u Q:ut(  
appreciation against other currencies 相对其他货币升值 670J{b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X"hOHx5P  
appreciation tax 增值税 M>?aa6@0  
appropriation 拨款;拨用;拨付 7y>Tn`V8G  
appropriation account 拨款帐目 I"8d5a}  
Appropriation Bill 拨款法案 6P%<[Z  
appropriation-in-aid system 补助拨款办法 ilDJwZg#  
approved assets 核准资产 k Zk .]b  
approved basket stock 认可一篮子证券 :SQDqG   
approved budget 核准预算 < 72s7*Rv  
approved charitable donation 认可慈善捐款 DC$7B`#D  
approved charitable institution 认可慈善机构 <S\;k@f  
approved currency 核准货币;认可货币 wUru1_zjO  
approved estimates 核准预算 Ud>`@2  
approved estimates of expenditure 核准开支预算 (MgL"8TS  
approved overseas insurer 核准海外保险人 ur/Oc24i1n  
approved overseas trust company 核准海外信托公司 3E<aiGU  
approved pooled investment fund 核准汇集投资基金 9nng}em>.  
approved provident fund scheme 认可公积金计划 ?vZWUWa  
approved provision 核准拨款 vQ:x% =]  
approved redeemable share 核准可赎回股份 S}zC3  
approved regional stock 认可地区性证券 8l U;y)Z  
approved retirement scheme 认可退休金计划 \3%W_vU_  
approved subordinated loan 核准附属贷款 SW,q}-  
arbitrage 套戥;套汇;套利 Hi]vHG(  
arbitrageur 套戥者;套汇者 NniX/fk  
arbitrary amount 临时款项 a);O3N/*I  
arrangement 措施;安排;协定 { A:LAAf[6  
arrears 欠款 Q?* nuE  
arrears of pay 欠付薪酬 H{j~ihq7  
arrears of revenue 逾期未收税款;逾期未收的帐项 wD<vg3e[H  
articles of association 组织章程;组织细则;组织章程细则 ]~?S~l%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5"1!p3`\D{  
ascertainment of profit 确定利润 "[awmZ:wo  
"Asia Clear" “亚洲结算系统” =:4 '  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *4|9&PNLE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hf_R\C(c  
Asian Development Fund [ADF] 亚洲发展基金 |f"-|6  
Asian dollar bond 亚洲美元债券 q$MHCq;  
Asian dollar market 亚洲美元市场 @ \!KF*v  
Asian dollar rate 亚洲美元利率 H,(F1+~d  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 96vj)ql  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -`-ACWeNV  
asked price 沽盘;喊价;索价;卖方报价 jv*Dg (  
assessable income 应评税入息 h^%GE;N  
assessable loss 应评税亏损 .>k=A|3G  
assessable profit 应评税利润 AU0$A403  
assessable value 应评税值 _TZW|Dh-2F  
assessed profit 估定利润 ~J%R-{U9  
assessed value 经评估价值 |tG05+M  
assessment 评税;评定;估价;评税单  &|/vM.  
assessment number 评税编号;估价编号 "(0oP9lZ  
assessment of additional tax 补加税评税 ])N|[|$  
assessment of performance 业绩评估;实绩评价 !IO&&\5  
Assessor 评税主任 jz %;4e~t  
asset price bubbles 资产价格泡沫 p9/bzT34.  
asset-backed securities 具资产保证的证券 BD hLz  
assets accretion 资产增值 !$D&6M|C8l  
assets and liabilities 资产与负债 w|&,I4["  
assets betterment statement 资产递增表;资产改进表 :0B |<~lX  
assets lending 实物放款;有抵押贷款 |$M@09,F"  
assets of the company passing on the death 死者去世时转移的公司资产 !-KCFMvT  
assets pledged as security for liabilities 用作负债抵押的资产 Lqg] Fd  
assets portfolio 资产投资组合 kVWGDI$~  
assets price 资产价格 gB>(xY>LrA  
assets quality 资产质素 )qbI{^_g  
assets realization 资产变现 A)OdQFet(  
assets refinancing arrangement 资产再集资安排 fG<Dhz@  
assets securitization 资产证券化 9Kc0&?q@D  
assets situated outside Hong Kong 在香港以外地方的资产 1W*V2`0>  
assets stripping 削减资产;拆卖资产 SxMxe,.|  
assets value 资产值 DD2adu^  
assignee 承让人 IS-}:~Pi  
assignment 转让;转让书;转让契 7Aqn[1{_O  
assignment of interest 权益转让 ,r@xPZPz:e  
assignment of letters patent and trade mark 专利证书及商标转让  NI^{$QMj  
assignment of property 物业转让;物业转让书 b([:,T7  
assignment right 转让权 y^9bfMA  
assignor 转让人 I9;xzES  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 >g=^,G}y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TKK,Y{{  
associate member 附属会员 1d`cTaQ-  
associated body corporate 相联法人团体 8098y,mQe  
associated company 相联公司;联属公司 bi+9R-=&  
associated corporation 相联法团 KCE=|*6::|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5n:nZ_D  
公认会计师公会〔英国〕 !zU/Hq{wcK  
Association of Futures Exchange Brokers 香港期货经纪协会 xf'LR[M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 miwf&b  
association of underwriters 承保人组织 9p5= _  
assumption of control 接管 yGRR8F5>(  
assurance 担保;保险;转易;转易书  "";=DH  
assurance of interest 权益的转易 J)_>%.  
at 19XX price 按一九XX年价格计算 wqcDAO (  
at a discount 按赔价计算;按贴水价格计算;打折扣 6Ux[,]G K  
at a premium 按溢价计算;按升水价格计算 '[%jjUU  
at call 通知付款;按通知 ?qy*s3 j'M  
at constant market price 按固定市价计算 [@ILc*2O  
at constant price 按固定价格计算 ebzzzmwo  
at cost 按成本计算  1y 7y0V  
at current market price 按当时市价计算;按现时市价计算 Qy/uB$q{A  
at current price 按当时价格计算;按现时价格计算 Pv~:gP  
at factor cost 按要素成本计算;按生产要素成本计算 B4@fY  
at money-of-the-day price 按付款当日价格计算 ># INEO  
at or better 按指定或较佳价位〔买卖指令〕 x9h?e`  
at par 按面值计算;平价 ;r3}g"D@  
at sight 见票即付 tp@*=*^I  
at the close 按收市盘 ~H7!MC~K  
at the opening 按开市盘 H*GlWgfG  
attestation 见证;见证条款 w:v=se"U  
at-the-money option 平价期权 f#1/}Hq/I  
attorney 受权人;受托代表人 {y1q7Z.M  
attornment 新拥有人承认书 b(/j\NWC  
attributable profit 可归属利润 [M`=HhJ4  
attributable share value 可归属股份价值 XJc ,uj7  
Auckland Stock Exchange 奥克兰证券交易所 C1 tb`  
auction 拍卖 UAdz-)$  
auctioneer 拍卖商 |4 Qx=x>  
audit 审计;核数 p:Oz<P  
Audit Commission 审计署 -'j7SOGk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eap8*ONl  
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〕 (nq^\ZdF  
audit review 帐目审查 "$r 1$mBi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @$oZ|ZkZ  
audited account 审计帐目;经审计的帐目 0iF-}o  
audited annual account 经审计的周年帐目 ndqckT@93  
audited balance sheet 经审计的资产负债表 eIsT!V" 7  
auditor 核数师;核数主任;审计师 )Z("O[  
auditor's certificate 核数师证明书;审计师证明书 p=H3Q?HJ}  
auditor's report 核数师报告;审计师报告 s"q=2i  
Aussie bond 澳元债券 Q<1L`_.>  
austerity budget 紧缩预算 F.68iN}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZvH?3Jy  
Australia All Ordinaries Index 澳洲所有普通股票指数 7_KXD#  
Australian Dollar [AUD] 澳元 7|Xe&o<n  
Australian Options Market 澳大利亚期权市场 %Uf'+!4l`  
Australian Securities Commission 澳洲证券事务监察委员会 _H8*ReFG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Zb"jB$58  
Australian Stock Exchange 澳大利亚证券交易所 0iV;g`%  
Austrian Schilling [ATS] 奥地利先令 Yh$fQ:yi\&  
authentication 认证;鉴证 drI\iae{^  
authority to purchase 委托购买证;委购书 h D.)M  
authorization 认可;核准;授权;授权书 d+0^u(gc!8  
authorization by direction 指示授权 nZxSMN0]  
authorization by instruction 指令授权 &8n?  
authorization by warrant 令状授权 ?~Pv3'%d  
authorization of unit trust 单位信托的认可 Y([d;_#P  
authorized agent 指定代理人 -R:X<eb  
authorized capital 法定资本 "b`7[;a  
authorized clerk 出市员 '$?du~L-  
authorized dealer 认可交易商 tvGlp)?.  
authorized financial institution 认可财务机构 []gRfM]$&  
authorized fund 认可基金 2QL?]Vo  
authorized fund house 获授权的基金公司;认可基金公司 \sITwPA[z  
authorized institution 认可机构 dZDK7UL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 85D? dgV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^&MK42,\  
authorized insurer 获授权保险人;获认可承保人 >Mw'eQ0(y  
authorized investment 特准投资项目 }vY.EEy!  
authorized person 获授权人 t!:)L+$3  
authorized representative 获授权代表 o0l7 4  
authorized share capital 法定股本 #|?8~c;RWG  
automated quotation system 自动报价系统 (0R2T"/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Im+ 7<3Z  
自动交易系统〔香港期货交易所有限公司〕 !b63ik15O~  
automatic adjustment mechanism 自动调整机制 BPewc9RxV  
automatic adjustment system 自动调整系统 P$OUi!"  
Automatic Clearing House 自动票据交换所 xCq'[9oU  
automatic exchange rates accumulation system 自动化汇率累集系统 tDt :^Bc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <h@]Ri  
automatic teller machine [ATM] 自动柜员机 _C$X04bU3V  
autopay 自动转帐 G,|KL" H6  
available assets 可用资产 CdL.?^  
available fiscal reserve 现存财政储备 ot }6D  
available profit 可用利润 #1gO?N(<=  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ;{gT=,KQ`  
average 平均;平均数;海损 O1'K>teF%  
average basic salary 平均基本薪金 Kp&3=e;vn{  
average consumer expenditure 平均消费开支;一般消费开支 0sh~I  
average cost 平均成本 E30Z`$cz:  
average cost of land production 增辟土地平均成本 iD714+N(  
average daily turnover 平均每日成交额 #ouE r-=  
average daily wage rate 平均每日工资率 PS}73Y#  
average expenditure pattern 平均开支模式 >vAN(3Idu  
average growth rate 平均增长率 'yr{^Pek  
average net fixed assets 固定资产平均净值 ~b6GrY"vB  
average of relatives 相对价格平均数 ? |VysJ  
average price 平均价格 TF2KZL#A|  
average propensity to consume 平均消费倾向;一般消费倾向 ve fU'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 n"Z |e tZ4  
average rate 平均率 Y{+3}drJE  
average revenue 平均收入;平均收益 9`Vc  
average stock 平均库存;平均存货 jT-<IJh!o  
average yearly rent 平均年租 V{ |[oIp  
avoidance of double taxation 避免双重课税 o(fyd)t  
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 8UM0vNk  
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