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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: IJ2>\bW_p  
A share A股;甲类股份 D {N,7kT  
abatement of tax 减税;减扣免税额 m%.7l8vT  
ABN AMRO Bank N.V. 荷兰银行 UEH+E&BCC  
above-the-line expenditure 线上项目支出;经常预算支出 x}7`Q:k=  
above-the-line receipt 线上项目收入;经常预算收入 X+'B*K$  
ABSA Asia Limited 南非联合亚洲有限公司 /9<62F@zJ"  
absolute change 绝对数值变更 WV,j <x9w  
absolute expenditure 实际开支 ]-8yZWal  
absolute guideline figure 绝对准则数字 QmY1Bn?s  
absolute interest 绝对权益 dL|*#e  
absolute order of discharge 绝对破产解除令 I7HP~v~  
absolute profit margin 绝对利润幅度 0 ChdFf7  
absolute value 实值;绝对值 3sz?49tX  
absolutely vested interest 绝对既得权益 `cpUl*Y=  
absorbed cost 已吸收成本;已分摊成本 [8rl{~9E  
absorption 吸收;分摊;合并 zf?U q  
absorption rate 吸收率;摊配率;分摊率 $|H7fn(r  
ACB Finance Limited 亚洲商业财务有限公司 V"W)u#4,  
acceptable form of reciprocity 合理的互惠条件 DtOL=m]s  
acceptable rate 适当利率;适当汇率 $#HUxwx4  
acceptance agreement 承兑协议 4qmaL+Q  
acceptance for honour 参加承兑 |s{[<;  
acceptor 承兑人;接受人;受票人 g/jlG%kI}  
acceptor for honour 参加承兑人 >o8N@`@VK-  
accident insurance 意外保险 lPOcX'3\  
Accident Insurance Association of Hong Kong 香港意外保险公会 @ >Ul0&Mf?  
accident insurance scheme 意外保险计划 S#f}mb0,  
accident year basis 意外年度基准 =J827c{.  
accommodation 通融;贷款  &&sCaNb  
accommodation bill 通融票据;空头票据 3`> nQ4zC  
accommodation party 汇票代发人 sI#r3:?i  
account balance 帐户余额;帐户结余 ;&U! g&  
account book 帐簿 Q0-}!5`E1$  
account collected in advance 预收款项 V0a)9\x(\  
account current book 往来帐簿 *pKj6x  
account of after-acquired property 事后取得的财产报告 d ~3G EK  
account of defaulter 拖欠帐目 N Uq'96 {Y  
account payable 应付帐款 0OPpALl  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 [XDr-5Dm  
account receivable 应收帐款 # `b5kqQm  
account receivable report 应收帐款报表 riY[p,  
account statement 结单;帐单;会计财务报表 ma7@vD  
account title 帐户名称;会计科目 g9oY K  
accountant's report 会计师报告  4xnM7t\  
Accountant's Report Rules 会计师报告规则 ey! {  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Hpq?I-g<^  
Accounting Arrangements 《会计安排》 d}_%xkC  
accounting basis 会计基础 Hsi<!g.  
accounting by Official Receiver 破产管理署署长呈交的帐目 c&u~M=EW  
Accounting Circular 《会计通告》 fk  
accounting class 会计类别 e+7x &-+  
accounting date 记帐日期;会计结算日期 oar`xH$C  
accounting for money 款项核算 X/-u$c  
Accounting Officer 会计主任 Q2HULz{  
accounting period 会计报告期;会计期 wC4:OJ[d  
accounting policy 会计政策;会计方针 &W:R#/|  
accounting practice 会计惯例 HE>sZ;  
accounting principle 会计准则 /;\{zA$uC=  
accounting record 会计记录 YMTB4|{  
accounting report 会计报告 *m 9,_~t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6d# V  
Accounting Society of China 中国会计学会 n;,>Fv  
accounting statement 会计报表 s2M|ni=  
accounting system 会计制度;会计系统 {rWFgn4Li  
accounting transaction 会计事项;帐务交易 h!UB#-  
accounting treatment 会计处理 /ng +IC3  
accounting year 会计年度 u=9)A9  
accretion 增值;添加 a<ztA:xt|1  
accrual 应计项目;应累算数目 +\@WOs  
accrual basis 应计制;权责发生制 990sE t?  
accrual basis accounting 应计制会计;权责发生制会计 ~Q/G_^U:  
accrue 应累算;应计 KW5u.phv  
accrued benefit 应累算利益 L4C_qb k;:  
accrued charges 应计费用 XexslzI  
accrued cumulative preference share dividend 应累算的累积优先股股息 A/+bwCDP  
accrued expenses 应累算费用 U)g2 7*7  
accrued interest payable 应付利息;应计未付利息 ;mYj`/Yj  
accrued interest receivable 应收利息;应计未收利息 c _faW  
accrued right 累算权益 J SOgq/\  
accruing profit 应累算的利润 pHkhs{/X  
accumulated fiscal reserve 累积财政储备 gkN )`/`*  
accumulated profit 累积利润;滚存溢利 5$C]$o}  
accumulated reserve 累积储备 M7 Z9(3Va  
accumulation of surplus income 累积收益盈余 Q-,,Kn  
acquired assets 既得资产 aur4Ky> :  
acquisition 收购;购置;取得 V=LJ_T"z0  
acquisition cost 购置成本 ~0ku,P#D  
acquisition expenses 购置费用 ;`P}\Q{  
acquisition of 100% interest 收购全部股权 $7bl,~Z  
acquisition of control 取得控制权 TaN]{k  
acquisition of fixed assets 购置固定资产 M~+T $K  
acquisition of shell “买壳” L&s|<<L  
acquisition price 收购价 rS3* k3  
act of God 天灾 6 s$jt-bH  
acting partner 执事合伙人 3] u[NR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 <h7FS90S  
active partner 积极参与的合伙人 b\^q9fy  
active trading 交投活跃 s wIJmA  
actual circulation 实际流通 0~0OQ/>7  
actual cost 实际成本 Yo$ xz  
actual expenditure 实际开支;实际支出 fqcFfz6?x  
actual income 实际入息;实际收入;实际收益 ]sf1+3  
actual market 现货市场 "o ^cv  
actual price 现货价;实际价格 MPg"n-g*  
actual profit 实际利润 {zf)im[.  
actual quotation 实盘;实际价位;实际报价 |{G GATni  
actual year basis 按实际年度计算 YrWC\HR_  
actuals 实货 jQc.@^#+x  
actuarial investigation 精算调查 It .`  
actuarial principle 精算原则 ;[~:Y[N  
actuarial report 精算师报告 ZLRAiL  
Actuarial Society of Hong Kong 香港精算学会 a7Fc"s*  
actuarial valuation 精算师估值 6]*~!al?  
actuary 精算师 =Hs[peO*  
ad referendum agreement 暂定协议;有待覆核的协定 5lc%GJybV  
ad valorem duty 从价税;按值征税 l5R0^!t  
ad valorem duty system 从价税制 N3`EJY_|V  
ad valorem fee 从价费 _ Db05:r@  
ad valorem tariff 从价关税 keYvscRBI  
additional allowance 额外免税额 :~1sF_  
additional amount for unexpired risk 未过期风险的额外款额 ,GH;jw)P  
additional assessable profit 补加应评税利润 >){"x(4`  
additional assessment 补加评税 :GaK.W q  
additional commitment 额外承担 iO,_0Y4  
additional commitment vote 额外承担拨款 D@cv{ _M/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O0Vtvbj  
additional dependent parent allowance 供养父母额外免税额 _FRwaFVJ3  
additional provision 额外拨款 t'{\S_  
additional stamp duty 附加印花税 a9=pZ1QAG  
additional tax 补加税罚款;补加税款 :{ }]$+|)\  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 S|pMX87R  
adjudged bankrupt 被裁定破产 ?pAO?5Z:}  
adjudicated bankrupt 裁定破产人 Vif0z*\e{  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;GgW&*|  
adjudication of bankruptcy 裁定破产;宣告破产 =QiVcw,G#  
adjudication of insolvency 裁定无力偿还债务 )t-Jc+*A>  
adjusted actual 经调整的实数;调整后的实数 {B_pjs  
adjusted current assets 经调整的流动资产;调整后的流动资产 "&,Gn#'FG  
adjusted figure 经调整的数字;调整后的数额 4R~f   
adjusted liabilities 经调整的负债;调整后的负债 xp4w9.X5(  
adjusted loss 经调整的亏损;调整后的亏损 >O:31Uk  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 }95;qyQ$  
adjusted profit 经调整的利润;调整后的利润 E_[)z%&n2  
adjusted surplus 经调整的盈余额;调整后的盈余额 *61+Fzr  
adjusted value 经调整的价值;调整后的价值 q*^F"D:?k  
adjustment 调整;修订;理算〔保险〕 4%3R}-'mh  
adjustment centre 调剂中心 S-8wL%r  
adjustment lag 调整过程的时间差距;调整时差 2K Um(B.I  
adjustment mechanism 调整机制 @DYxDap{  
adjustment of loss 亏损调整 EPZ^I)  
adjustment process 调整过程;调整程序 P9\!JH!  
adjustment range 调整幅度 .K n)sD1  
administered exchange rate 受管制汇率 D]s8w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x'.OLXx>  
administration expenses 行政费用 z`^DQ8+\j  
administration fee 手续费;行政费 ?)ROQ1-#@  
administration in bankruptcy 破产管理 g@<E0 q&`$  
administration order 遗产管理令 bHi0N@W!vG  
administrator 管理人;遗产管理人 oBm^RHTZ  
administrator of the estate 遗产管理人 z/,qQVv=}4  
admission of debt 债项承认书 1ud+~y$K  
admission of proof 接纳债权证明 NiCH$+c\  
advance 放贷款项;垫付款项;预支款项;预付款项 aa'u5<<W  
advance account 暂支帐目;预付款帐户 $p)7k   
advance compensation 预付补偿金 huu v`$~y  
advance from shareholder 股东垫款 *7ggw[~  
advance pending reimbursement 预支以待日后付还 Kf.G'v46  
advanced economy 先进经济体系 |9;6Cp  
advancement 预付;预付财产 G9/5KW}-  
advances warrant 垫款令 /-.i=o]b  
advancing 贷出 \1AtB c&  
adverse balance 逆差 epWO}@ b a  
adverse exchange 逆汇 x*EzX4$x  
advertisement addressed to shareholders 在报章刊登的致股东通告 _msV3JBr  
advice for collection 托收通知书 oj6b33z  
advice of drawing 提款通知书;汇票通知书 _m  *8f\  
advice of payment 付款通知 >~g(acH%`x  
Advisory Committee [Securities and Futures Commission] ?3{R'Buv]  
谘询委员会〔证券及期货事务监察委员会〕 lO)0p2  
Advisory Committee on Diversification 经济多元化谘询委员会 ZwV`} 2{  
affidavit 誓章;遗产申报誓章 C{i9~80n  
affidavit of no receipt 述明无收款的誓章 gm-I)z!tz  
affiliate 联号;联营公司;附属公司 vSt7&ec  
affiliated company 附属公司;联号;联营公司 DRBRs-D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +0,{gDd+  
affordability 负担能力 u]B15mT?  
African Development Bank [AfDB] 非洲开发银行 Tk^J#};N  
after-acquired property 事后取得的财产 P~>E  
after-hours dealing 市后交易 6%p$C oR  
after-tax profit 税后盈利;税后利润;税后溢利 ^&AhW m7\  
agency agreement 代理协议 FAS+*G Fz  
agency expenses 代理机构的开支 =9lrPQ]w  
agency fee 代理费 ^k'?e"[gTs  
Agency Law 《代理法》 ]<pnHh+2A  
agent 代理人;承销人 6a+w/IO3OU  
agent of company 公司代理人 =*icCng  
agent's fee 代理人费;经纪费 fI/?2ZH  
aggregate 总计;总数;总体数字 Y\.d s%G  
aggregate amount 总款额;总额 _e ]jz2j  
aggregate assets and liabilities 总体资产与负债 _86#$|kw  
aggregate at constant price 按固定价格计算的总体数字 Q Eh_2  
aggregate demand 总需求 v{N4*P.0T  
aggregate gross position 总持仓量 Y1?"Ut  
aggregate limit 总限额 /-#1ys#F=  
aggregate of salaries tax 合计薪俸税 )w{bT]   
aggregate performance 总体表现;总体业绩 ^ lUV^%f  
aggregate supply 总体供应 d,Fj|}S  
aggregate surplus 总盈余 !T((d7;  
aggregate total 整体总额 4>uy+"8PO  
aggregate value 总值;合计价值 6N{V cfq  
aggregated basis 合计基准 P <$)v5f  
aggregated net chargeable income 合计应课税入息实额 Wz}8O]#/.  
aggregation 合并计算;合计;总和 ];-DqK'  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~\4B 1n7  
aggregation of property 财产的总和 aKLA_-E  
agio 差价;贴水 yzvNv]Z'*  
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》 `m~x*)L#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cB;:}Q08#  
《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》 4@K9%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6I$laHx?  
《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》 LP{{PT.&X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aUdbN&G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \(nb >K  
agreement for a settlement 授产协议 -/#VD&MJO=  
agreement for assignment 转让协议 SWAggW)  
agreement for sale 售卖协议;买卖协议 ^4+ew>BLSv  
agreement for sale and purchase 买卖协议 ;g3z?Uz)  
agreement for the payment of interest 支付利息协议 KtT.WHr(m  
agreement for the repayment of money 还款协议 <Rs#y:  
agreement of reinsurance 再保险协议 fp jy[$8  
Agricultural Bank of China 中国农业银行 A@8Ot-t:\2  
air passenger departure tax 飞机乘客离境税 %idn7STJ}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1]yOC)u"i  
airport tax 机场税 n{>Ge,enP0  
alcohol duty 酒精税 D 8nt%vy  
alienation 让与;让渡;转让 @}#"o  
alimony 生活费;赡养费 Q*S|SH-cZ0  
All Ordinaries Index [AOI] 所有普通股指数 w/8`]q  
all risks 全险;综合险 CDDx %#eG>  
All Sales Record for Stock Market 《股票市场成交报告》 7x/S4Gs'4  
Allied Capital Resources Limited 新联财务有限公司 E<[_L!2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -BY'E$]4  
allocation letter 拨款信件 bYuQ"K A$  
allocation of fund 分配款项;预留款项 0_}^IiG  
allocation of profit 利润分配;溢利分配 wq[\Fb`  
allocation warrant 拨款令 [0_JS2KE  
allotment 分配;配股 2Xu?/yd  
allotment notice 股份配售通知;配股通知 &1O!guq%  
allotment of shares 股份分配 9Tgl/}q)  
allowable 可获宽免;免税的 -S7PnR6  
allowable business loss 可扣除的营业亏损 b#**`Y  
allowable expenses 可扣税的支出 hK!Z ~  
allowance 免税额;津贴;备抵;准备金 :$bp4+3>  
allowance for debts 债项的免税额 | HkLl^  
allowance for depreciation by wear and tear 耗损折旧免税额 f8ap+][  
allowance for funeral expenses 殡殓费的免税额 2?",2x09  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 oYYns%r}{  
allowance for repairs and outgoings 修葺及支出方面的免税额 _xg4;W6M=  
allowance to debtor 给债务人的津贴 }pE8G#O&  
alteration of capital 资本更改 \htL\m^$9  
alternate trustee 候补受托人 K !X>k  
amalgamation 合并 s m42  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *cjH]MQ0Ak  
ambit of charges 征税范围;收费范围 e ~X<+3<  
amended valuation 经修订的估值 5^Gv!XW  
American Commodities Exchange 美国商品交易所 OH.Re6Rr  
American Express Bank Limited 美国运通银行 Bg^k~NX%  
American Stock Exchange 美国证券交易所 z*Y4t?+  
amortization 摊销 kmJ {(y)w  
amount due from banks 存放银行同业的款项 pUvbIbg+  
amount due from banks abroad 存放海外银行同业的款项 `w_?9^7mH  
amount due from holding companies 控股公司欠款 Mo+ mO&B  
amount due from local banks 存放本港银行同业的款项 NDG3mCl  
amount due to banks 银行同业的存款 r ]XXN2[jO  
amount due to banks abroad 海外银行同业的存款 5e!YYt>  
amount due to holding companies 控股公司存款 @ljvTgZ(X  
amount due to local banks 本港银行同业的存款 %ZN p  
amount due to outport banks 外埠银行同业的存款 -1tdyCez  
amount for note issue 发行纸币的款额 OD,"8JF  
amount of bond 担保契据的款额 |!r.p_Zt  
amount of consideration 代价款额 N=qe*Rlf  
amount of contribution 供款数额 TBfX1v|Z)  
amount of indebtedness 负债款额 O"otzla  
amount of principal of the loan 贷款本金额 5zebH  
amount of rates chargeable 应征差饷数额 %5X}4k!p  
amount of share capital 股本额 go, Hfb  
amount of sums assured 承保款额 N4 O'{  
amount of variation 变动幅度 rm7$i9DH2  
amount of vote 拨款数额 ,/.U'{  
amount payable 应付款额 jTNfGu0x  
amount receivable 应收款额 F&{RP>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]J^ 9iDTTA  
analysis 分析 b\/:-][  
ancillary risk 附属风险 tK<GU.+  
annual account 周年帐目;周年帐目报表;年度决算;年结 < bHu9D  
annual accounting date 年结日期 UWdPB2x[  
annual allowance 每年免税额;年积金;年度津贴;年津 @PXb^x#k  
annual balance 年度余额 G)(\!0pNZ  
annual disposable income 每年可动用收入 4<S*gu*W  
annual estimates 周年预算 8:Yha4<Bv7  
annual fee 年费 $9 GRAM.  
annual general meeting 周年大会 ^!]Hm&.a  
annual growth rate 年增率;每年增长率 ,"U8Fgf[r  
annual long-term supplement 长期个案每年补助金 !/4f/g4Ze  
annual pensionable emolument 可供计算退休金的年薪 Wsn}Y-x  
annual report 年报 Luxo,Ve  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U D9&k^  
annual return 周年报表;周年申报表;每年报税表格 NO4V{}?a  
Annual Return Rules 《周年报表规则》 xl%!7?G|$>  
annual review of consumer prices 每年消费物价回顾 s52c`+  
annual roll-forward basis 逐年延展方式 x 4SI TY  
annual salary 年薪 1a#oJU  
annual statement 年度报表;年度决算表 B,SH9,  
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 20hF2V  
annuitant 年金受益人 K)2ZH@  
annuity 年金 :@PM+[B|Q  
annuity contract 年金合约 {}?;|&_  
annuity on human life 人寿年金 0A%>'<  
antecedent debt 先前的债项 Gt&x<  
ante-dated cheque 倒填日期支票 o.tCw\M$g  
anticipated expenditure 预期开支 0B(<I?a/  
anticipated net profit 预期纯利 tuA,t  
anticipated revenue 预期收入 *_<P% J  
anti-inflation measure 反通货膨胀措施 Lc>9[! +#  
anti-inflationary stance 反通货膨胀立场 ;!<WL@C~  
apparent deficit 表面赤字 Wt +, 6Cq  
apparent financial solvency 表面偿债能力 aq[;[$w  
apparent partner 表面合伙人 m178S3  
application for personal assessment 个人入息课税申请书 2[&3$-]  
application of fund 资金应用 Jji~MiMn  
application to release as liquidator and to destruct the books of accounts and documents dhe?7r ]u  
申请免除清盘人职务及毁灭帐簿与文件 9wP_dJvb  
appointed actuary 委任精算师 $!c)%qDq  
appointed auditor 委任核数师;委任审计师 %Z-^Bu8;y  
appointed trustee 委任的受托人 i2{xW`AcUh  
appointer 委任人 fP`g#t)4Tu  
apportioned pro rata 按比例分摊 .. qAE.%%  
apportionment 分配;分摊 } d / 5_X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rs01@  
apportionment formula 分摊方程式 ,63hO.4M  
apportionment of estate duty 遗产税的分摊 t&UPU&tY  
appraisal 估价;评估 7<Fp3N 3  
appreciable growth 可观增长 pv2_A   
appreciable impact 显着影响 . xT8@]  
appreciable increase 可观增长 s)$N&0\  
appreciation 增值;升值 -Iz&/u*}f  
appreciation against other currencies 相对其他货币升值 U;n$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7%Zl^c>q  
appreciation tax 增值税 4!Ez#\  
appropriation 拨款;拨用;拨付 wiWpzJz  
appropriation account 拨款帐目 s8| =1{  
Appropriation Bill 拨款法案 so|5HR|  
appropriation-in-aid system 补助拨款办法 F_ ~L&jHP  
approved assets 核准资产 N> R abD  
approved basket stock 认可一篮子证券 MnvFmYgxA  
approved budget 核准预算 ZF :e6em  
approved charitable donation 认可慈善捐款 mj0{Nd  
approved charitable institution 认可慈善机构 qO=_i d  
approved currency 核准货币;认可货币 #5GIO  
approved estimates 核准预算 (: IUg   
approved estimates of expenditure 核准开支预算 >_QC_UX>4i  
approved overseas insurer 核准海外保险人 qu[ ~#  
approved overseas trust company 核准海外信托公司 Gx ?p,Fj  
approved pooled investment fund 核准汇集投资基金 q/xMM `{  
approved provident fund scheme 认可公积金计划 RQI?\?o  
approved provision 核准拨款 !dB {E  
approved redeemable share 核准可赎回股份 :8}QKp  
approved regional stock 认可地区性证券 ^Ye i9bXl  
approved retirement scheme 认可退休金计划 "}UJ~ j).  
approved subordinated loan 核准附属贷款 #Ag-?k  
arbitrage 套戥;套汇;套利 ko2Kz k  
arbitrageur 套戥者;套汇者 Ghgx8 ]e  
arbitrary amount 临时款项 I]P'wav~O  
arrangement 措施;安排;协定 J=4R" _yo  
arrears 欠款 u-Pa:wm0-  
arrears of pay 欠付薪酬 o.t$hv|  
arrears of revenue 逾期未收税款;逾期未收的帐项 O"4Q=~Y  
articles of association 组织章程;组织细则;组织章程细则 Zam.g>{]  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^yH!IRRAq  
ascertainment of profit 确定利润 s z  
"Asia Clear" “亚洲结算系统” 2wE?O^J  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]]{$X_0n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D3V5GQ\=  
Asian Development Fund [ADF] 亚洲发展基金 W B)<B  
Asian dollar bond 亚洲美元债券 \1'3--n  
Asian dollar market 亚洲美元市场 (OT /o&cQ  
Asian dollar rate 亚洲美元利率 3*$A;%q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @'U9*:}U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *)k}@tY  
asked price 沽盘;喊价;索价;卖方报价  ZSq7>}  
assessable income 应评税入息 `_sc_Y|C!  
assessable loss 应评税亏损 pN/)$6=  
assessable profit 应评税利润 2't<Hl1qN  
assessable value 应评税值 cZKK\hf<  
assessed profit 估定利润 brJ _q0@  
assessed value 经评估价值 h)BRSs?v_D  
assessment 评税;评定;估价;评税单 Q[^IX  
assessment number 评税编号;估价编号 zCKZv|j6  
assessment of additional tax 补加税评税 {J q[N}  
assessment of performance 业绩评估;实绩评价 T;jp2 #  
Assessor 评税主任 x\r7q  
asset price bubbles 资产价格泡沫 XnrOC|P$  
asset-backed securities 具资产保证的证券 D/jB .  
assets accretion 资产增值 G?!b00H  
assets and liabilities 资产与负债 `HvU_ja;  
assets betterment statement 资产递增表;资产改进表 c%v[p8 %  
assets lending 实物放款;有抵押贷款 %pgie"k   
assets of the company passing on the death 死者去世时转移的公司资产 tLe!_p)  
assets pledged as security for liabilities 用作负债抵押的资产 Q=J"#EFs  
assets portfolio 资产投资组合 f7 V36Q8  
assets price 资产价格 ZzLmsTtzIu  
assets quality 资产质素 $8o(_8Q)  
assets realization 资产变现 \|nF55W [  
assets refinancing arrangement 资产再集资安排 1"3|6&=  
assets securitization 资产证券化 . $uvQpyh  
assets situated outside Hong Kong 在香港以外地方的资产 o^;$-O!/  
assets stripping 削减资产;拆卖资产 6H67$?jMyJ  
assets value 资产值 ^Bn)a"Gd  
assignee 承让人 $.kP7!`:,  
assignment 转让;转让书;转让契 yC !`6$  
assignment of interest 权益转让 wXp A1,i  
assignment of letters patent and trade mark 专利证书及商标转让 '/U[ ui0{  
assignment of property 物业转让;物业转让书 ~n%~ Z|mMF  
assignment right 转让权 xaSvjc\  
assignor 转让人 5bM/ v  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 `,d*>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X=_pQ+j`^  
associate member 附属会员 wEENN_w  
associated body corporate 相联法人团体 gO%#'Eb2  
associated company 相联公司;联属公司 ,ii*[{X?  
associated corporation 相联法团 "Wr5:T-;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c4ptY5R),  
公认会计师公会〔英国〕 $A"kHS7T  
Association of Futures Exchange Brokers 香港期货经纪协会 KJ<7aZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y0cHs|8  
association of underwriters 承保人组织 BJ!b LQ  
assumption of control 接管 ?|'+5$  
assurance 担保;保险;转易;转易书 B1T:c4:N  
assurance of interest 权益的转易 84^ '^nd  
at 19XX price 按一九XX年价格计算 cjt<&b*  
at a discount 按赔价计算;按贴水价格计算;打折扣 \#.,@g  
at a premium 按溢价计算;按升水价格计算 x@I*(I  
at call 通知付款;按通知 <l]P <N8^  
at constant market price 按固定市价计算 py.lGywb_  
at constant price 按固定价格计算 /%9D$\  
at cost 按成本计算 $E3- </ f  
at current market price 按当时市价计算;按现时市价计算 e*p7(b-  
at current price 按当时价格计算;按现时价格计算 zWpJ\/k~  
at factor cost 按要素成本计算;按生产要素成本计算 )orVI5ti  
at money-of-the-day price 按付款当日价格计算 lP& 7U  
at or better 按指定或较佳价位〔买卖指令〕 :8aa#bA  
at par 按面值计算;平价 ^%|,G:r  
at sight 见票即付 OQMkpX-dH  
at the close 按收市盘 P:h;"  
at the opening 按开市盘 J$  
attestation 见证;见证条款 `<!Nk^2ap  
at-the-money option 平价期权 j_*$ Avy  
attorney 受权人;受托代表人 JP`$A  
attornment 新拥有人承认书 _O)xE9t#ru  
attributable profit 可归属利润 /!;oO_U:#  
attributable share value 可归属股份价值 1>P[3Y@}  
Auckland Stock Exchange 奥克兰证券交易所 +aaj3m  
auction 拍卖 73B,I 0U  
auctioneer 拍卖商 ehk5U,d  
audit 审计;核数 vN:gu\^-   
Audit Commission 审计署 8uq^Q4SU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >Jh*S`e  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 k8H@0p  
audit review 帐目审查 {Vw+~8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CsHHJgx  
audited account 审计帐目;经审计的帐目 r_nB-\  
audited annual account 经审计的周年帐目 OV3l)73?t  
audited balance sheet 经审计的资产负债表 v+uq  
auditor 核数师;核数主任;审计师 HE58A.Q&  
auditor's certificate 核数师证明书;审计师证明书 D ]Q,~Y&'  
auditor's report 核数师报告;审计师报告 a0I+|fR  
Aussie bond 澳元债券 zWKnkIit,  
austerity budget 紧缩预算 1BT]_ cP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *I6z;.#  
Australia All Ordinaries Index 澳洲所有普通股票指数 n% zW6}  
Australian Dollar [AUD] 澳元 OE' ?3S  
Australian Options Market 澳大利亚期权市场 }U3+xl6g  
Australian Securities Commission 澳洲证券事务监察委员会 rx2?y3pv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 't:$Lx  
Australian Stock Exchange 澳大利亚证券交易所 l?pF?({  
Austrian Schilling [ATS] 奥地利先令 lM1~ K  
authentication 认证;鉴证 cb!mV5M-g  
authority to purchase 委托购买证;委购书 TI4#A E  
authorization 认可;核准;授权;授权书 ,5oe8\uz  
authorization by direction 指示授权 "1 O!Ck_n  
authorization by instruction 指令授权 {$D[l hj  
authorization by warrant 令状授权 O ]o7  
authorization of unit trust 单位信托的认可 MB.\G.bV  
authorized agent 指定代理人 O b'B?  
authorized capital 法定资本 ]-[M&i=+&  
authorized clerk 出市员 f%vJmpg  
authorized dealer 认可交易商 U-Ia$b-5!  
authorized financial institution 认可财务机构 VP0q?lh  
authorized fund 认可基金 MmiC%"7wt  
authorized fund house 获授权的基金公司;认可基金公司 wZ6D\I  
authorized institution 认可机构 rk$&sDc/3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9A_{*E(wd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S3#NGBZ/  
authorized insurer 获授权保险人;获认可承保人 B1<:nl  
authorized investment 特准投资项目 D.d(D:  
authorized person 获授权人 ZrY #B8  
authorized representative 获授权代表 I\ e?v`e  
authorized share capital 法定股本 n@5Sp2p  
automated quotation system 自动报价系统 8K+(CS>xvO  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |dIP &9  
自动交易系统〔香港期货交易所有限公司〕 Qn= 3b:S-  
automatic adjustment mechanism 自动调整机制 7P1G^)  
automatic adjustment system 自动调整系统 a&:1W83  
Automatic Clearing House 自动票据交换所 ;pe1tp  
automatic exchange rates accumulation system 自动化汇率累集系统 H$'|hUwds%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .T~<[0Ex+U  
automatic teller machine [ATM] 自动柜员机 =k.:XblEe[  
autopay 自动转帐 EdGA#i3  
available assets 可用资产 sF9{(Us  
available fiscal reserve 现存财政储备 +&hhj~I.  
available profit 可用利润 <0lXJqd  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 aAM!;3j]B`  
average 平均;平均数;海损 F6>K FU8  
average basic salary 平均基本薪金 :5)Dn87  
average consumer expenditure 平均消费开支;一般消费开支 EUBJnf:q  
average cost 平均成本 CTawXHM  
average cost of land production 增辟土地平均成本 Q{%2Npvq  
average daily turnover 平均每日成交额 dRw O t  
average daily wage rate 平均每日工资率 :"m~tU3&  
average expenditure pattern 平均开支模式 ( w4w  
average growth rate 平均增长率 y8} fj=  
average net fixed assets 固定资产平均净值 WgHl. :R  
average of relatives 相对价格平均数 S1jI8 #z}_  
average price 平均价格 m(0sG(A~  
average propensity to consume 平均消费倾向;一般消费倾向 @ig'CF%(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u#(& R"6  
average rate 平均率 6cR}Mm9Hx3  
average revenue 平均收入;平均收益 xPBSJhla  
average stock 平均库存;平均存货 (al.7VA;9  
average yearly rent 平均年租 $+(Df|)  
avoidance of double taxation 避免双重课税 b#ga  
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 /#mq*kNIM6  
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