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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: qcSlY&6+  
A share A股;甲类股份 Qx-/t9`!Z  
abatement of tax 减税;减扣免税额 eot]VO:  
ABN AMRO Bank N.V. 荷兰银行 g?.ls{H  
above-the-line expenditure 线上项目支出;经常预算支出 ab5 a>w6}  
above-the-line receipt 线上项目收入;经常预算收入 XjL)WgQ{i  
ABSA Asia Limited 南非联合亚洲有限公司 dBKL_'@@}  
absolute change 绝对数值变更 pPSmSWD?  
absolute expenditure 实际开支 Lj"@JF;c  
absolute guideline figure 绝对准则数字 t%$>  
absolute interest 绝对权益 ]uN}n;`12  
absolute order of discharge 绝对破产解除令 r%*,pN7O  
absolute profit margin 绝对利润幅度 uz6S7I  
absolute value 实值;绝对值 Tji G!W8  
absolutely vested interest 绝对既得权益 bhqBFiuhH  
absorbed cost 已吸收成本;已分摊成本 |kPjjVGF{  
absorption 吸收;分摊;合并 '% .:97  
absorption rate 吸收率;摊配率;分摊率 b!C\J  
ACB Finance Limited 亚洲商业财务有限公司 K!c "g,S  
acceptable form of reciprocity 合理的互惠条件 rz%8V igb  
acceptable rate 适当利率;适当汇率 >YwvM=b"V  
acceptance agreement 承兑协议 ztcV[{[g  
acceptance for honour 参加承兑 a\60QlAk~  
acceptor 承兑人;接受人;受票人 zO BLF|L=  
acceptor for honour 参加承兑人 +ML4.$lc^  
accident insurance 意外保险 }w{ 6Ua  
Accident Insurance Association of Hong Kong 香港意外保险公会 F<K;tt  
accident insurance scheme 意外保险计划 cI~uI '  
accident year basis 意外年度基准 z']TRjDbT  
accommodation 通融;贷款 4PtRTb0<i3  
accommodation bill 通融票据;空头票据 0x&-/qce6W  
accommodation party 汇票代发人 5G!0Yy['  
account balance 帐户余额;帐户结余 i^SuVca  
account book 帐簿 TYv'#{  
account collected in advance 预收款项 J?]wA1  
account current book 往来帐簿 k1l\Rywp  
account of after-acquired property 事后取得的财产报告 kjVUG >e>  
account of defaulter 拖欠帐目 TI^W=5W@@  
account payable 应付帐款 }^!8I7J.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 HjCWsQM  
account receivable 应收帐款 TR;"&'#k  
account receivable report 应收帐款报表 or~2r8  
account statement 结单;帐单;会计财务报表 }HB>Zb5  
account title 帐户名称;会计科目 3q'["SS  
accountant's report 会计师报告 *$K_Tii  
Accountant's Report Rules 会计师报告规则 h$p]M^Z7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 87; E#2  
Accounting Arrangements 《会计安排》 T?vM\o%i3  
accounting basis 会计基础 us j:I`>  
accounting by Official Receiver 破产管理署署长呈交的帐目 >Q5et1c  
Accounting Circular 《会计通告》 -|0nZ  
accounting class 会计类别 B bU%p  
accounting date 记帐日期;会计结算日期 05o)Q &`  
accounting for money 款项核算 -BQoNEh  
Accounting Officer 会计主任 BC:d@  
accounting period 会计报告期;会计期 7s8-Uwl<  
accounting policy 会计政策;会计方针 {)V!wSi  
accounting practice 会计惯例 8DAHaS;  
accounting principle 会计准则 <v&L90+s\;  
accounting record 会计记录 HQtR;[1  
accounting report 会计报告 52X[ {  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BK$cN>J  
Accounting Society of China 中国会计学会 &B1j,$NRc  
accounting statement 会计报表 b#~K>  
accounting system 会计制度;会计系统 Z^tTR]u\$  
accounting transaction 会计事项;帐务交易 *Ubsa9'fS  
accounting treatment 会计处理 Y~E 8z  
accounting year 会计年度 WC& V9Yk  
accretion 增值;添加 <{ZDD]UGs0  
accrual 应计项目;应累算数目 ltQo_k  
accrual basis 应计制;权责发生制 p.wed% O.  
accrual basis accounting 应计制会计;权责发生制会计 bwrM%BL  
accrue 应累算;应计 #)}K,FDd  
accrued benefit 应累算利益 m*bTELb  
accrued charges 应计费用 / thFs4  
accrued cumulative preference share dividend 应累算的累积优先股股息 1SAO6Wh  
accrued expenses 应累算费用 rra|}l4Y  
accrued interest payable 应付利息;应计未付利息 EM2=g9y  
accrued interest receivable 应收利息;应计未收利息 hn`yc7<}(u  
accrued right 累算权益 %mqep5n(  
accruing profit 应累算的利润 ]>v C.iYp  
accumulated fiscal reserve 累积财政储备 `!,"">5  
accumulated profit 累积利润;滚存溢利 %#go9H(K  
accumulated reserve 累积储备 _HMQx_e0YM  
accumulation of surplus income 累积收益盈余 FIMM\W  
acquired assets 既得资产 +56N}MAs  
acquisition 收购;购置;取得 -!@]z2uU  
acquisition cost 购置成本 ;$nCQ/ /  
acquisition expenses 购置费用 a/wg%cWG_  
acquisition of 100% interest 收购全部股权 s9#WkDR  
acquisition of control 取得控制权 PHAM(iC&D  
acquisition of fixed assets 购置固定资产 Dj9 v9  
acquisition of shell “买壳” 1U)U{i7j  
acquisition price 收购价 h(~@ n d{  
act of God 天灾 Lm-f0\(  
acting partner 执事合伙人 dDu8n+(8 L  
active market 买卖活跃的市场;交投畅旺的市场;旺市 > J.q3  
active partner 积极参与的合伙人 v(0IQ  
active trading 交投活跃 'zJBp 9a%  
actual circulation 实际流通 :9H`O!VF  
actual cost 实际成本  !n`9V^`  
actual expenditure 实际开支;实际支出 7MbV|gM}  
actual income 实际入息;实际收入;实际收益 %LM2CgH V  
actual market 现货市场 |*fi!nvk@  
actual price 现货价;实际价格 dI(1L~  
actual profit 实际利润 K#%@4]jO3  
actual quotation 实盘;实际价位;实际报价 C.|.0^5  
actual year basis 按实际年度计算 q1^bH 6*fl  
actuals 实货 &0*7]Wo*  
actuarial investigation 精算调查 ]D.} /g  
actuarial principle 精算原则 "lV bla4b  
actuarial report 精算师报告  .u3;  
Actuarial Society of Hong Kong 香港精算学会 2%?Kc]JY9  
actuarial valuation 精算师估值 iFOa9!_0n  
actuary 精算师 awU! 3)B  
ad referendum agreement 暂定协议;有待覆核的协定 (^HU|   
ad valorem duty 从价税;按值征税 ~XeWN^l(Ov  
ad valorem duty system 从价税制 <)$e*HrI  
ad valorem fee 从价费 XQ'$J_hC  
ad valorem tariff 从价关税 ,Gi%D3lA  
additional allowance 额外免税额 ([ jm=[E^  
additional amount for unexpired risk 未过期风险的额外款额 <@S'vcO  
additional assessable profit 补加应评税利润 )H1\4LeP  
additional assessment 补加评税 rff_=(?i  
additional commitment 额外承担 :Z[|B(U  
additional commitment vote 额外承担拨款 h wi!C}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #Zg pm"MW  
additional dependent parent allowance 供养父母额外免税额 ]."t  
additional provision 额外拨款 x'v-]C(@  
additional stamp duty 附加印花税 r9Vt}]$aG  
additional tax 补加税罚款;补加税款 [-0=ZKH?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 RRb>]oD  
adjudged bankrupt 被裁定破产 ,.HS )<B  
adjudicated bankrupt 裁定破产人 |jI|} ,I  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 gJ H^f3  
adjudication of bankruptcy 裁定破产;宣告破产 79z/(T +  
adjudication of insolvency 裁定无力偿还债务 @ N@ !Q  
adjusted actual 经调整的实数;调整后的实数 yHo#v:>?p  
adjusted current assets 经调整的流动资产;调整后的流动资产 Eo`'6 3  
adjusted figure 经调整的数字;调整后的数额 BhUGMK  
adjusted liabilities 经调整的负债;调整后的负债 m0i,Zw{eM  
adjusted loss 经调整的亏损;调整后的亏损 g [u*`]-;v  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 :bq$ {  
adjusted profit 经调整的利润;调整后的利润 *L&|4|BF2  
adjusted surplus 经调整的盈余额;调整后的盈余额 r,<p#4(>_  
adjusted value 经调整的价值;调整后的价值 W5uC5C*,l  
adjustment 调整;修订;理算〔保险〕 +<T361eyY  
adjustment centre 调剂中心 <CcSChCg  
adjustment lag 调整过程的时间差距;调整时差 hRQw]  
adjustment mechanism 调整机制 $ghlrV;:ct  
adjustment of loss 亏损调整 en"\2+{Cg  
adjustment process 调整过程;调整程序 }U^iVq*  
adjustment range 调整幅度 `.g'bZ<v/  
administered exchange rate 受管制汇率 V 7oE\cxr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 jA? 7>"|  
administration expenses 行政费用 vX?C9Fr2  
administration fee 手续费;行政费 d" =)=hm!  
administration in bankruptcy 破产管理 )GfL?'Z  
administration order 遗产管理令 nGM;|6x"8|  
administrator 管理人;遗产管理人 `i vE: 3k  
administrator of the estate 遗产管理人 1j]vJ4R_\  
admission of debt 债项承认书 rMoz+{1A  
admission of proof 接纳债权证明 uovSe4q5q  
advance 放贷款项;垫付款项;预支款项;预付款项 *m8{yh  
advance account 暂支帐目;预付款帐户 s$ kvLy<  
advance compensation 预付补偿金 SN 4JX  
advance from shareholder 股东垫款 -C2[ZP-  
advance pending reimbursement 预支以待日后付还 sk5B} -  
advanced economy 先进经济体系 K1=j7  
advancement 预付;预付财产 kp Rk.Q*  
advances warrant 垫款令 0Q~\1D 9g  
advancing 贷出 ^)o#/"JA  
adverse balance 逆差 k]9y+WC2  
adverse exchange 逆汇 o]eG+i6g]  
advertisement addressed to shareholders 在报章刊登的致股东通告 C{G;G@/7  
advice for collection 托收通知书 Byh!Snoe  
advice of drawing 提款通知书;汇票通知书 5`6U:MDq  
advice of payment 付款通知 gL &)l!2Y  
Advisory Committee [Securities and Futures Commission] b%h.>ij?  
谘询委员会〔证券及期货事务监察委员会〕 B2:GGZ|jS  
Advisory Committee on Diversification 经济多元化谘询委员会 q26 qY5D  
affidavit 誓章;遗产申报誓章 GBTwQYF  
affidavit of no receipt 述明无收款的誓章 9aYVbq""  
affiliate 联号;联营公司;附属公司 ck$>   
affiliated company 附属公司;联号;联营公司 :7*9W|e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H~?7 : K  
affordability 负担能力 5,BvT>zFY  
African Development Bank [AfDB] 非洲开发银行 KP`Pzx   
after-acquired property 事后取得的财产 <OrQbrWQa  
after-hours dealing 市后交易 h %5keiA  
after-tax profit 税后盈利;税后利润;税后溢利 5S ) N&%  
agency agreement 代理协议 XaaR>HljJ  
agency expenses 代理机构的开支 Rw<O%i5/d  
agency fee 代理费 .7+"KP:  
Agency Law 《代理法》 ,E8g~ZUY9  
agent 代理人;承销人 xJin %:O  
agent of company 公司代理人 <r)5jf  
agent's fee 代理人费;经纪费 Zul@aS !  
aggregate 总计;总数;总体数字 fjMmlp  
aggregate amount 总款额;总额 {*"\6 8e  
aggregate assets and liabilities 总体资产与负债 N"7BV  
aggregate at constant price 按固定价格计算的总体数字 (_Th4'(@Y  
aggregate demand 总需求 N+vsQ!Qz  
aggregate gross position 总持仓量 z2jS(N?J1  
aggregate limit 总限额 xxG>Leml  
aggregate of salaries tax 合计薪俸税 xg4wtfAbS  
aggregate performance 总体表现;总体业绩 )Wk&c8|y  
aggregate supply 总体供应 ?weuq"*a  
aggregate surplus 总盈余 Of-8n-  
aggregate total 整体总额 EgRuB@lw76  
aggregate value 总值;合计价值 Rsx?8Y^5  
aggregated basis 合计基准 8g?2( MT;  
aggregated net chargeable income 合计应课税入息实额 Y}h&dAr  
aggregation 合并计算;合计;总和 `,Fc271`  
aggregation of incomes of husband and wife 夫妇入息合并计算 /Ri-iC >  
aggregation of property 财产的总和 T#KVN{O  
agio 差价;贴水 ~ymSsoD^  
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》 J&L#^f*d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 55Xfu/hQ  
《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》 a_z f*;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3x=NSe|f  
《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》 L% T%6p_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (rQ)0g@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `j'gt&  
agreement for a settlement 授产协议 id)J;!^;J  
agreement for assignment 转让协议 keJ-ohv)  
agreement for sale 售卖协议;买卖协议 ,nWZJ&B  
agreement for sale and purchase 买卖协议 of'H]IZ  
agreement for the payment of interest 支付利息协议 U%KgLg#  
agreement for the repayment of money 还款协议 [4-u{Tu  
agreement of reinsurance 再保险协议 miV8jaV  
Agricultural Bank of China 中国农业银行 ! QKec  
air passenger departure tax 飞机乘客离境税 L> rW S-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Mn*5oH  
airport tax 机场税 uFG ;AY|  
alcohol duty 酒精税 0xV[C4E[6  
alienation 让与;让渡;转让 LAGg(:3f3  
alimony 生活费;赡养费 b~?3HY:t~K  
All Ordinaries Index [AOI] 所有普通股指数 C9j5Pd5q1L  
all risks 全险;综合险 "uBr]N:  
All Sales Record for Stock Market 《股票市场成交报告》 6Z-[-0o+g  
Allied Capital Resources Limited 新联财务有限公司 \wp8kSzC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }7i}dyQv}  
allocation letter 拨款信件 k~]\kv=  
allocation of fund 分配款项;预留款项 3 =_to7]  
allocation of profit 利润分配;溢利分配 [bEm D  
allocation warrant 拨款令 0C717  
allotment 分配;配股 n*hRlL  
allotment notice 股份配售通知;配股通知 MNX-D0`g  
allotment of shares 股份分配 _:Ov-HIR  
allowable 可获宽免;免税的 CWkAc5  
allowable business loss 可扣除的营业亏损 $oIGlKc:L  
allowable expenses 可扣税的支出 iJk/fvi  
allowance 免税额;津贴;备抵;准备金 ! 6_tdZ  
allowance for debts 债项的免税额 zTze %  
allowance for depreciation by wear and tear 耗损折旧免税额 {/XU[rn  
allowance for funeral expenses 殡殓费的免税额 7mYBxE/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C7!=LiK}  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;_1 >nXh  
allowance to debtor 给债务人的津贴 o2^?D`Jr  
alteration of capital 资本更改 ?e23[  
alternate trustee 候补受托人 h}%yG{'/M=  
amalgamation 合并 ; zfBe%Uf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aT=V/Xh}d  
ambit of charges 征税范围;收费范围 ScC!?rTW~7  
amended valuation 经修订的估值 {\kDu#18Ld  
American Commodities Exchange 美国商品交易所 4OdK@+-8U  
American Express Bank Limited 美国运通银行 Ot3+<{  
American Stock Exchange 美国证券交易所 Of{'A  
amortization 摊销 w&}UgtEm  
amount due from banks 存放银行同业的款项 kN* \yH|  
amount due from banks abroad 存放海外银行同业的款项 ^j'vM\^`ml  
amount due from holding companies 控股公司欠款 ntF#x.1Pm  
amount due from local banks 存放本港银行同业的款项 0.!Q 4bhD  
amount due to banks 银行同业的存款 gR{.0e  
amount due to banks abroad 海外银行同业的存款 q?oJ=]m"  
amount due to holding companies 控股公司存款 g%d&>y?1r  
amount due to local banks 本港银行同业的存款 "Oy&6rrr  
amount due to outport banks 外埠银行同业的存款 l5_%Q+E_  
amount for note issue 发行纸币的款额 G/8G`teAZ  
amount of bond 担保契据的款额 V__n9L /t  
amount of consideration 代价款额 wqp(E+&  
amount of contribution 供款数额 !n5s/"'H  
amount of indebtedness 负债款额 wq3V&@.  
amount of principal of the loan 贷款本金额 0'Qo eFKG  
amount of rates chargeable 应征差饷数额 U=UnE"h  
amount of share capital 股本额 Xu\22/Co  
amount of sums assured 承保款额 LWP&Si*j  
amount of variation 变动幅度 q8vRUlf  
amount of vote 拨款数额 :=%`\\  
amount payable 应付款额 XcQ'(  
amount receivable 应收款额 !O#NP!   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9rQpKq:# E  
analysis 分析 5$f*fMd;  
ancillary risk 附属风险 _:9-x;0H2  
annual account 周年帐目;周年帐目报表;年度决算;年结 "zN]gz=OV>  
annual accounting date 年结日期 )IZ~!N|-w  
annual allowance 每年免税额;年积金;年度津贴;年津 vM2\tL@"  
annual balance 年度余额 JY@x.?N5$  
annual disposable income 每年可动用收入 s)|l-I  
annual estimates 周年预算 O:G-I$F|  
annual fee 年费 {~:F1J~=  
annual general meeting 周年大会 VUGVIy.  
annual growth rate 年增率;每年增长率 mH09* Z  
annual long-term supplement 长期个案每年补助金 %D}]Z=gp  
annual pensionable emolument 可供计算退休金的年薪 g,cl|]/\d  
annual report 年报 h3:dO|Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !P b39[f  
annual return 周年报表;周年申报表;每年报税表格 'D;'Pr]  
Annual Return Rules 《周年报表规则》 y-CVyl  
annual review of consumer prices 每年消费物价回顾 9S[Tan|  
annual roll-forward basis 逐年延展方式 ;/-#oW@gQ  
annual salary 年薪 `F1 ( v  
annual statement 年度报表;年度决算表 kzb1iBe 6m  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iG;GAw|E  
annuitant 年金受益人 Xa32p_|5~  
annuity 年金 j!<RY>u  
annuity contract 年金合约 ^aO\WKkA  
annuity on human life 人寿年金 IK^jzx   
antecedent debt 先前的债项 18U CZ;)>  
ante-dated cheque 倒填日期支票 O}_Z"y  
anticipated expenditure 预期开支 >|So`C3:e  
anticipated net profit 预期纯利 nLjo3yvV..  
anticipated revenue 预期收入 h|Uy!?l  
anti-inflation measure 反通货膨胀措施 K-*q3oh G  
anti-inflationary stance 反通货膨胀立场 u.sn"G-c  
apparent deficit 表面赤字 6~v|pA jY  
apparent financial solvency 表面偿债能力 />9?/&N6"  
apparent partner 表面合伙人 (Dx]!FFz  
application for personal assessment 个人入息课税申请书 G|Y9F|.!  
application of fund 资金应用 nANoy6z:  
application to release as liquidator and to destruct the books of accounts and documents qjp<_aw  
申请免除清盘人职务及毁灭帐簿与文件 *n %J#[e(  
appointed actuary 委任精算师 P9D'L{yS/x  
appointed auditor 委任核数师;委任审计师 Wc)f:]7  
appointed trustee 委任的受托人 +Ss|4O}'  
appointer 委任人 W:16qbK  
apportioned pro rata 按比例分摊 u)fmXoQ  
apportionment 分配;分摊 K r&HT,>B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i3} ^j?jA2  
apportionment formula 分摊方程式 ul$YV9 [\  
apportionment of estate duty 遗产税的分摊 ,fwN_+5  
appraisal 估价;评估 ?pv}~>  
appreciable growth 可观增长 O{9h'JU  
appreciable impact 显着影响 V OViOD  
appreciable increase 可观增长 fw1g;;E  
appreciation 增值;升值 )d6Ya1vJH  
appreciation against other currencies 相对其他货币升值 PDcZno?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K}U}h>N  
appreciation tax 增值税 bh1WD_  
appropriation 拨款;拨用;拨付 W@x UR-}51  
appropriation account 拨款帐目 V/G'{ q  
Appropriation Bill 拨款法案 nEM>*;iE   
appropriation-in-aid system 补助拨款办法 vWwnC)5  
approved assets 核准资产 a|im DY_-j  
approved basket stock 认可一篮子证券 @E$PjdB5M  
approved budget 核准预算 AhARBgf<  
approved charitable donation 认可慈善捐款 q e:,%a-9  
approved charitable institution 认可慈善机构 mSzBNvc i  
approved currency 核准货币;认可货币 f9g#pyH4  
approved estimates 核准预算 vO2o/   
approved estimates of expenditure 核准开支预算 ?q <"!U|e  
approved overseas insurer 核准海外保险人 A8R}W=  
approved overseas trust company 核准海外信托公司 QMfa~TH#p  
approved pooled investment fund 核准汇集投资基金 [S/]Vk|4  
approved provident fund scheme 认可公积金计划 ]64mSB  
approved provision 核准拨款 *_z5Pa`A  
approved redeemable share 核准可赎回股份 NVMhbpX6  
approved regional stock 认可地区性证券 Z?5kO-[  
approved retirement scheme 认可退休金计划 \S@;>A<J  
approved subordinated loan 核准附属贷款 '%`W y@  
arbitrage 套戥;套汇;套利 D/Y.'P:j  
arbitrageur 套戥者;套汇者 .sA?}H#wb  
arbitrary amount 临时款项 #<bt}Tht  
arrangement 措施;安排;协定 @hiwq 7[j  
arrears 欠款 <;.Zms${@  
arrears of pay 欠付薪酬 N}>XBZy  
arrears of revenue 逾期未收税款;逾期未收的帐项 mlY0G w_e  
articles of association 组织章程;组织细则;组织章程细则 @l^=&53T  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u5 EHzoq  
ascertainment of profit 确定利润 0*"auGuX  
"Asia Clear" “亚洲结算系统” 5eO`u8M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bO: Ei  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yo c N@s  
Asian Development Fund [ADF] 亚洲发展基金 #s1O(rLRl  
Asian dollar bond 亚洲美元债券 vvLm9Tw  
Asian dollar market 亚洲美元市场 "| <\\HR  
Asian dollar rate 亚洲美元利率 _gB`;zo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ubIGs| p2c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Cd#>,,\z  
asked price 沽盘;喊价;索价;卖方报价 1@kPl[`p'  
assessable income 应评税入息 z.:{   
assessable loss 应评税亏损 JI}(R4uV  
assessable profit 应评税利润 Wr7^  
assessable value 应评税值 a'ViyTBo  
assessed profit 估定利润 F t%f"Z  
assessed value 经评估价值 !p1OBS|  
assessment 评税;评定;估价;评税单 Gv}*T w$  
assessment number 评税编号;估价编号 Pt?]JJxl-  
assessment of additional tax 补加税评税 8| zR8L  
assessment of performance 业绩评估;实绩评价 ;5A&[]@^^@  
Assessor 评税主任 a2*WZc`  
asset price bubbles 资产价格泡沫 {hX. R  
asset-backed securities 具资产保证的证券 dx@#6Fhy  
assets accretion 资产增值 t#~r'5va  
assets and liabilities 资产与负债 nv(Pwb3B  
assets betterment statement 资产递增表;资产改进表 N G1]!Vz5  
assets lending 实物放款;有抵押贷款 dfe 9)m>  
assets of the company passing on the death 死者去世时转移的公司资产 hq/\'Z&!+P  
assets pledged as security for liabilities 用作负债抵押的资产 glh2CRUj  
assets portfolio 资产投资组合 "';'*x  
assets price 资产价格 zqqpBwk#  
assets quality 资产质素 j[yGfDb  
assets realization 资产变现 A8hj"V47  
assets refinancing arrangement 资产再集资安排 ]?xF'3#  
assets securitization 资产证券化 viAvD6e  
assets situated outside Hong Kong 在香港以外地方的资产 N7*JL2Rnq  
assets stripping 削减资产;拆卖资产 ]YZ+/:#U7  
assets value 资产值 _tL*sA>[~)  
assignee 承让人 Wy,DA^\ef  
assignment 转让;转让书;转让契 "TKf" zc  
assignment of interest 权益转让 2s;/*<WM  
assignment of letters patent and trade mark 专利证书及商标转让 I~MBR2$9  
assignment of property 物业转让;物业转让书 yE-&TW_q:>  
assignment right 转让权 J1Mm,LTO  
assignor 转让人 jcN84AaRFI  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 MwL' H<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *J?QXsg  
associate member 附属会员 mUzNrkG(G  
associated body corporate 相联法人团体 7[QU *1bk  
associated company 相联公司;联属公司 l2=.;7 IV  
associated corporation 相联法团 3~BL!e,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }#q9>gx  
公认会计师公会〔英国〕 *8U+2zgfC  
Association of Futures Exchange Brokers 香港期货经纪协会 b/'fC%o,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t/_w}  
association of underwriters 承保人组织 -c%GlpZw  
assumption of control 接管 <dDGV>n4;  
assurance 担保;保险;转易;转易书 } O9q$-8!  
assurance of interest 权益的转易 OibW8A4Z1  
at 19XX price 按一九XX年价格计算 , Z#t-?  
at a discount 按赔价计算;按贴水价格计算;打折扣 \*!?\Ko`W  
at a premium 按溢价计算;按升水价格计算 ,>2ijk#  
at call 通知付款;按通知 EKk~~PhW 8  
at constant market price 按固定市价计算 {.z2n>1J{T  
at constant price 按固定价格计算 AShJt xxa  
at cost 按成本计算 ,m!j2H}8  
at current market price 按当时市价计算;按现时市价计算 R* E/E  
at current price 按当时价格计算;按现时价格计算 H]Q Z4(  
at factor cost 按要素成本计算;按生产要素成本计算 9IMtqL&  
at money-of-the-day price 按付款当日价格计算 6 EE7<&  
at or better 按指定或较佳价位〔买卖指令〕 [Zl  
at par 按面值计算;平价 Et%s,zeA{2  
at sight 见票即付 x'; 6  
at the close 按收市盘 <[?oP[ j  
at the opening 按开市盘 9C$b^wHd  
attestation 见证;见证条款 8=T;R&U^M  
at-the-money option 平价期权 pQ*9)C   
attorney 受权人;受托代表人 xg'z_W  
attornment 新拥有人承认书 ME1lQ7E4B  
attributable profit 可归属利润 "4H&wHhT!  
attributable share value 可归属股份价值 e\k=T}  
Auckland Stock Exchange 奥克兰证券交易所 7<AHQ<#@  
auction 拍卖 C!B2 .:ja  
auctioneer 拍卖商 -Uq I=#  
audit 审计;核数 +e%9P%[+  
Audit Commission 审计署 Tm_AoZH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U{RW=sYB~9  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 R(=Lhz6R4  
audit review 帐目审查 b3MgJT"mN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,`G8U/  
audited account 审计帐目;经审计的帐目 VCcLS3  
audited annual account 经审计的周年帐目 i15uHl  
audited balance sheet 经审计的资产负债表 7NMQUN7k '  
auditor 核数师;核数主任;审计师 g[44YrRD  
auditor's certificate 核数师证明书;审计师证明书 kG &.|  
auditor's report 核数师报告;审计师报告 kW4/0PD  
Aussie bond 澳元债券 X(?.*m@+TB  
austerity budget 紧缩预算 d[w'j/{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B1JdkL 3h  
Australia All Ordinaries Index 澳洲所有普通股票指数 0lF.!\9  
Australian Dollar [AUD] 澳元 5 r"`c  
Australian Options Market 澳大利亚期权市场 0MF[e3)a  
Australian Securities Commission 澳洲证券事务监察委员会 .Hl]xI$;+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -B9C2  
Australian Stock Exchange 澳大利亚证券交易所 mgL~ $  
Austrian Schilling [ATS] 奥地利先令 R?(0:f  
authentication 认证;鉴证 (i1FMd}G  
authority to purchase 委托购买证;委购书 1@P/h#_Vr  
authorization 认可;核准;授权;授权书 5 1@V""m  
authorization by direction 指示授权 |J'@-*5?[8  
authorization by instruction 指令授权 0V"r$7(}  
authorization by warrant 令状授权 >1,.4)k%K  
authorization of unit trust 单位信托的认可 XN5EZ#  
authorized agent 指定代理人 8*H-</ =  
authorized capital 法定资本 vmvk  
authorized clerk 出市员 BP,"vq$'+  
authorized dealer 认可交易商 V2,54YE  
authorized financial institution 认可财务机构 U voX\  
authorized fund 认可基金 I0(BKMp&  
authorized fund house 获授权的基金公司;认可基金公司 (8qMF{  
authorized institution 认可机构 5CueD]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yN5g]U. Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4cRF3$a md  
authorized insurer 获授权保险人;获认可承保人 $}jp=?,t  
authorized investment 特准投资项目 JWr:/?  
authorized person 获授权人 bA@!0,m  
authorized representative 获授权代表 >t)vQ&:;u  
authorized share capital 法定股本 U>IllNd  
automated quotation system 自动报价系统 !Sy._NE`z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _Buwz_[&  
自动交易系统〔香港期货交易所有限公司〕 \acJ9N  
automatic adjustment mechanism 自动调整机制 *$Z}v&-0k  
automatic adjustment system 自动调整系统 <h4"^9hL  
Automatic Clearing House 自动票据交换所 $]%;u: Sa  
automatic exchange rates accumulation system 自动化汇率累集系统 4v T!xn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8s/gjEwA  
automatic teller machine [ATM] 自动柜员机 r )ZUeHt}w  
autopay 自动转帐 }Xr-xh \v  
available assets 可用资产 w0)V3  
available fiscal reserve 现存财政储备 4[ M!x  
available profit 可用利润 {2vk<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lTv I;zy  
average 平均;平均数;海损 6b~Zv$5^Y-  
average basic salary 平均基本薪金 ]{{A/ j\  
average consumer expenditure 平均消费开支;一般消费开支 N#Y%+1  
average cost 平均成本 h=.|!u  
average cost of land production 增辟土地平均成本 nW3-)Q89  
average daily turnover 平均每日成交额 yMq&9R9F  
average daily wage rate 平均每日工资率 UQ:H3  
average expenditure pattern 平均开支模式 .mn`/4  
average growth rate 平均增长率 NKvBNf|D  
average net fixed assets 固定资产平均净值 dFS>uIT7X  
average of relatives 相对价格平均数 +(x^5~QX  
average price 平均价格 O%H_._#N`  
average propensity to consume 平均消费倾向;一般消费倾向 l9lBhltOH  
average propensity to save 平均储蓄倾向;一般储蓄倾向 1"?KQU  
average rate 平均率 x9Fga_  
average revenue 平均收入;平均收益 g34<0%6jd  
average stock 平均库存;平均存货 K]Q#B|_T  
average yearly rent 平均年租 l~;H~h!h/  
avoidance of double taxation 避免双重课税 ];Z)=y,vM  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 rZ2X$FO@  
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