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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: `S<uh9/  
A share A股;甲类股份 9XS+W w7  
abatement of tax 减税;减扣免税额 YFLWkdqAY  
ABN AMRO Bank N.V. 荷兰银行 -MHu BgYJ-  
above-the-line expenditure 线上项目支出;经常预算支出 v (<~:]  
above-the-line receipt 线上项目收入;经常预算收入 Np|i Xwl1  
ABSA Asia Limited 南非联合亚洲有限公司 e\.|d<N?  
absolute change 绝对数值变更 pZGs o  
absolute expenditure 实际开支 i(,R$AU  
absolute guideline figure 绝对准则数字 K]@^8e$(  
absolute interest 绝对权益 t2+m7*76  
absolute order of discharge 绝对破产解除令 X!,Ngmw.  
absolute profit margin 绝对利润幅度 -H.;73Kb[  
absolute value 实值;绝对值 #>~$`Sg  
absolutely vested interest 绝对既得权益 guSgTUJ}  
absorbed cost 已吸收成本;已分摊成本 NEZF q?  
absorption 吸收;分摊;合并 *D;B%j^;  
absorption rate 吸收率;摊配率;分摊率 Ec0Ee0%A]  
ACB Finance Limited 亚洲商业财务有限公司 ;pb~Zk/[,w  
acceptable form of reciprocity 合理的互惠条件 8.jd'yp*J  
acceptable rate 适当利率;适当汇率 u|8`=  
acceptance agreement 承兑协议 pa+^5N  
acceptance for honour 参加承兑 h+.^8fPR   
acceptor 承兑人;接受人;受票人 x`%;Q@G  
acceptor for honour 参加承兑人 tq@<8?  
accident insurance 意外保险 Li Qs;$V  
Accident Insurance Association of Hong Kong 香港意外保险公会 pq-zy6^  
accident insurance scheme 意外保险计划 K( 6=)  
accident year basis 意外年度基准 \s<iM2]Kl  
accommodation 通融;贷款 yYdXAenQ  
accommodation bill 通融票据;空头票据 v1 oSf  
accommodation party 汇票代发人 Rl3KE)<  
account balance 帐户余额;帐户结余 V%y kHo  
account book 帐簿 e@0wF59  
account collected in advance 预收款项 [Bpgb57En  
account current book 往来帐簿 r-Z'  
account of after-acquired property 事后取得的财产报告 )_.@M '?  
account of defaulter 拖欠帐目 h{<^?=  
account payable 应付帐款 |EU}&k2  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1Q?hskL  
account receivable 应收帐款 x 6,S#p  
account receivable report 应收帐款报表 g:;v]   
account statement 结单;帐单;会计财务报表 S3qUzK  
account title 帐户名称;会计科目 g"C$B Fc  
accountant's report 会计师报告 w=#&(xm0  
Accountant's Report Rules 会计师报告规则 {Fb)Z"8]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ej%C<0/%n  
Accounting Arrangements 《会计安排》 ,fET.s^|U  
accounting basis 会计基础 ,Z>RvLl  
accounting by Official Receiver 破产管理署署长呈交的帐目 _7$j>xX  
Accounting Circular 《会计通告》 A2rr>  
accounting class 会计类别 j*QY_Ny*  
accounting date 记帐日期;会计结算日期 J4lE7aFDA~  
accounting for money 款项核算 %iD>^Dp  
Accounting Officer 会计主任 *A,=Y/  
accounting period 会计报告期;会计期 R"O9~s6N  
accounting policy 会计政策;会计方针 1P2%n[y  
accounting practice 会计惯例 Q `E{Oo,  
accounting principle 会计准则 ~`-9i{L  
accounting record 会计记录 #0xvxg%{  
accounting report 会计报告 p2&KGt X'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WJz   
Accounting Society of China 中国会计学会 \=yg@K?"AJ  
accounting statement 会计报表 XJ@ /r,2  
accounting system 会计制度;会计系统 fEQ<L!'  
accounting transaction 会计事项;帐务交易 !0Q(x  
accounting treatment 会计处理 k92X)/ll'  
accounting year 会计年度 8 (.<  
accretion 增值;添加 #C>pA<YJzK  
accrual 应计项目;应累算数目 ` GPK$ue  
accrual basis 应计制;权责发生制 Qr0JJoHT  
accrual basis accounting 应计制会计;权责发生制会计 JxD@y}ZYE  
accrue 应累算;应计 XkdNWR0  
accrued benefit 应累算利益 $AsM 9D<BE  
accrued charges 应计费用 3\D jV2t  
accrued cumulative preference share dividend 应累算的累积优先股股息 L9r 3jz  
accrued expenses 应累算费用 7ky(g'  
accrued interest payable 应付利息;应计未付利息 ix!u#7  
accrued interest receivable 应收利息;应计未收利息 S~6<'N&[  
accrued right 累算权益 HHEFX9u  
accruing profit 应累算的利润 >Q5 SJZ/  
accumulated fiscal reserve 累积财政储备 h Qu9ux  
accumulated profit 累积利润;滚存溢利 kN]#;R6  
accumulated reserve 累积储备 lc5NC;JR  
accumulation of surplus income 累积收益盈余 aL=VNZ!Pqc  
acquired assets 既得资产 a-QHm;_S  
acquisition 收购;购置;取得 o@pM??&x  
acquisition cost 购置成本 }#E4t3  
acquisition expenses 购置费用 u5R^++  
acquisition of 100% interest 收购全部股权 JHO9d:{-  
acquisition of control 取得控制权 2d3wQ)2  
acquisition of fixed assets 购置固定资产 SxH}/I|W  
acquisition of shell “买壳” 9m6w.:S  
acquisition price 收购价 /pb7  
act of God 天灾 4 &|9304<H  
acting partner 执事合伙人 "lmiGR*u  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5utj$ha2  
active partner 积极参与的合伙人 gWWy!H  
active trading 交投活跃 z6{0\#'K  
actual circulation 实际流通 Yhlk#>I  
actual cost 实际成本 Rf%ver  
actual expenditure 实际开支;实际支出 <:&w/NjbI  
actual income 实际入息;实际收入;实际收益 ~^5uOeTZ~  
actual market 现货市场 zcZr )Oh  
actual price 现货价;实际价格  K8 ThZY%  
actual profit 实际利润 Ak}l6{ ..  
actual quotation 实盘;实际价位;实际报价 /+IR^WG#C}  
actual year basis 按实际年度计算 n$=n:$`q  
actuals 实货 BC4u,4S  
actuarial investigation 精算调查 gJF;yW 4  
actuarial principle 精算原则 BO h  
actuarial report 精算师报告 ' GW@P  
Actuarial Society of Hong Kong 香港精算学会 #x%O0  
actuarial valuation 精算师估值 {O^1WgGc[  
actuary 精算师 5 !NPqka}.  
ad referendum agreement 暂定协议;有待覆核的协定 #bdJ]v.n  
ad valorem duty 从价税;按值征税 5Cz:$-+  
ad valorem duty system 从价税制  =6A<>  
ad valorem fee 从价费 Gu_s:cgB9F  
ad valorem tariff 从价关税 Y":hb;&  
additional allowance 额外免税额 A6UtpyS*'  
additional amount for unexpired risk 未过期风险的额外款额 "?S#vUS+ 2  
additional assessable profit 补加应评税利润 }'X}!_9w>  
additional assessment 补加评税 c|O5Vp}  
additional commitment 额外承担 3}T&|@*  
additional commitment vote 额外承担拨款 >2C;5ba  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <N`rcKE%~P  
additional dependent parent allowance 供养父母额外免税额 j5/H#_ .  
additional provision 额外拨款 75v*&-  
additional stamp duty 附加印花税 RyM2CQg[  
additional tax 补加税罚款;补加税款 igo7F@_,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `zsKc 6%  
adjudged bankrupt 被裁定破产 ]mqB&{g  
adjudicated bankrupt 裁定破产人 u>? VD%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (ZI&'"H  
adjudication of bankruptcy 裁定破产;宣告破产 I'yhxymZ;  
adjudication of insolvency 裁定无力偿还债务 0 /H1INve  
adjusted actual 经调整的实数;调整后的实数 1zp,Suv  
adjusted current assets 经调整的流动资产;调整后的流动资产 }h]:I'R!  
adjusted figure 经调整的数字;调整后的数额 68_UQ.  
adjusted liabilities 经调整的负债;调整后的负债  XG^  
adjusted loss 经调整的亏损;调整后的亏损 h|-r t15  
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 om/gk4S2  
adjusted profit 经调整的利润;调整后的利润 $8eq&_gJ  
adjusted surplus 经调整的盈余额;调整后的盈余额 [Q$"+@jw  
adjusted value 经调整的价值;调整后的价值 W&yw5rt**  
adjustment 调整;修订;理算〔保险〕 b<7.^  
adjustment centre 调剂中心 .[_&>@bmrP  
adjustment lag 调整过程的时间差距;调整时差 5GRN1Aov<  
adjustment mechanism 调整机制 nC*/?y*9  
adjustment of loss 亏损调整 Ugs<WVp$  
adjustment process 调整过程;调整程序 @'U4-x  
adjustment range 调整幅度 4^i*1&"  
administered exchange rate 受管制汇率 P.fgt>v]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 eVlI:yqppj  
administration expenses 行政费用 #Gg^fm  
administration fee 手续费;行政费 'x18F#g  
administration in bankruptcy 破产管理 #IXQ;2%E  
administration order 遗产管理令 \Lc]6?,R  
administrator 管理人;遗产管理人 }0!\%7-Q  
administrator of the estate 遗产管理人 8t7hN?,t  
admission of debt 债项承认书 AV&eg e  
admission of proof 接纳债权证明 &#)3v8  
advance 放贷款项;垫付款项;预支款项;预付款项 dZYS5_wr  
advance account 暂支帐目;预付款帐户 nh8h?&q|  
advance compensation 预付补偿金 ]v#T'<Nl  
advance from shareholder 股东垫款 6zI?K4o  
advance pending reimbursement 预支以待日后付还 L_A|  
advanced economy 先进经济体系 TfxKvol'  
advancement 预付;预付财产 :@3d  
advances warrant 垫款令 "vJADQ4F  
advancing 贷出 9\n}!{@i  
adverse balance 逆差 8uu:e<PLv  
adverse exchange 逆汇 EgO4:8$h  
advertisement addressed to shareholders 在报章刊登的致股东通告 o^NQ]BdH8  
advice for collection 托收通知书 uL= \t=  
advice of drawing 提款通知书;汇票通知书 jjbw.n+1  
advice of payment 付款通知 u9&p/qMx2  
Advisory Committee [Securities and Futures Commission] i4-L!<bJ  
谘询委员会〔证券及期货事务监察委员会〕 {:dE_tqo  
Advisory Committee on Diversification 经济多元化谘询委员会 ZcQm(my  
affidavit 誓章;遗产申报誓章 cK?t]%S  
affidavit of no receipt 述明无收款的誓章 O4#zsr:"  
affiliate 联号;联营公司;附属公司 5 QT9  
affiliated company 附属公司;联号;联营公司 )a6i8b3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |On6?5((e  
affordability 负担能力 bEE:6)]G  
African Development Bank [AfDB] 非洲开发银行 +pV3.VMH0  
after-acquired property 事后取得的财产 nDo|^{!L`  
after-hours dealing 市后交易 <zUmcZ  
after-tax profit 税后盈利;税后利润;税后溢利 TRiB|b]8Q#  
agency agreement 代理协议 +GGj*sD  
agency expenses 代理机构的开支 *%8us~w5/  
agency fee 代理费 iVl"H@m/  
Agency Law 《代理法》 9Z*vp^3  
agent 代理人;承销人 !XicX9n  
agent of company 公司代理人 @s[bRp`gd  
agent's fee 代理人费;经纪费 XR&*g1  
aggregate 总计;总数;总体数字 `2Z=Lp  
aggregate amount 总款额;总额 {P3,jY^  
aggregate assets and liabilities 总体资产与负债 h'}5 "m  
aggregate at constant price 按固定价格计算的总体数字 :G`_IB\  
aggregate demand 总需求 yA_d${n  
aggregate gross position 总持仓量 0O:TKgb&C.  
aggregate limit 总限额 )I <.DN&  
aggregate of salaries tax 合计薪俸税 R5FjJ>JE  
aggregate performance 总体表现;总体业绩 mB,7YZv  
aggregate supply 总体供应 X >**M  
aggregate surplus 总盈余 6` s[PKP.  
aggregate total 整体总额 r*$"]{m}  
aggregate value 总值;合计价值 +`4|,K7'  
aggregated basis 合计基准 jC@^/rMh  
aggregated net chargeable income 合计应课税入息实额 l)|CPSN?w  
aggregation 合并计算;合计;总和 WGO=@jkf  
aggregation of incomes of husband and wife 夫妇入息合并计算 RHBEC@d[}  
aggregation of property 财产的总和 hN}X11  
agio 差价;贴水 &sKYO<6K }  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 '=ZE*nGC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v#X? KqD  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 sM4wh_lO  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1TVTP2&Rd  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 BAPi<U'D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "-Ns1A8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J>'o,"D  
agreement for a settlement 授产协议 vKW%l  
agreement for assignment 转让协议 ;L`'xFo>>  
agreement for sale 售卖协议;买卖协议 #8RQ7|7b|  
agreement for sale and purchase 买卖协议 7}#vANm  
agreement for the payment of interest 支付利息协议 78Gvc~j  
agreement for the repayment of money 还款协议 " pH+YqJ$  
agreement of reinsurance 再保险协议 eMF%!qUr  
Agricultural Bank of China 中国农业银行 `b2 I)xC#  
air passenger departure tax 飞机乘客离境税 j4l7Tx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (I+-wki"e  
airport tax 机场税 Rl)/[T  
alcohol duty 酒精税 oYF8:PYB  
alienation 让与;让渡;转让 9-@w(kMu  
alimony 生活费;赡养费 _S[H:b$?  
All Ordinaries Index [AOI] 所有普通股指数 (u*]&yk  
all risks 全险;综合险 QL)UPf>Kp  
All Sales Record for Stock Market 《股票市场成交报告》 '5Y8 rv<  
Allied Capital Resources Limited 新联财务有限公司 <wuP*vI "h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f;b(W  
allocation letter 拨款信件 toCN{[  
allocation of fund 分配款项;预留款项 >Kr,(8rA  
allocation of profit 利润分配;溢利分配 z(m*]kpL"  
allocation warrant 拨款令 U/ZbE?it>  
allotment 分配;配股 }C'z$i( y  
allotment notice 股份配售通知;配股通知 6>"0H/y,  
allotment of shares 股份分配 lDH0bBmd0  
allowable 可获宽免;免税的 h!Ka\By8#  
allowable business loss 可扣除的营业亏损 a@7we=!  
allowable expenses 可扣税的支出 qmK!d<4  
allowance 免税额;津贴;备抵;准备金 "L ,FUo^&  
allowance for debts 债项的免税额 cVz.ac  
allowance for depreciation by wear and tear 耗损折旧免税额 W$3p,VTMmB  
allowance for funeral expenses 殡殓费的免税额 ?T^$,1 -  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1"'//0 7  
allowance for repairs and outgoings 修葺及支出方面的免税额 LJiMtqg  
allowance to debtor 给债务人的津贴 )O }x&@Q  
alteration of capital 资本更改 06ueE\@Sg  
alternate trustee 候补受托人 Rub""Ga  
amalgamation 合并 $DMeUA\av  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a"v D+r7Ol  
ambit of charges 征税范围;收费范围 ;6]+/e7O  
amended valuation 经修订的估值 !~ZL  
American Commodities Exchange 美国商品交易所 FCI T+ 8K  
American Express Bank Limited 美国运通银行 )sL:iGU  
American Stock Exchange 美国证券交易所 mg;qG@?  
amortization 摊销 _Y0o\0B  
amount due from banks 存放银行同业的款项 >Z3}WMgBN  
amount due from banks abroad 存放海外银行同业的款项 1|gEY;Ru  
amount due from holding companies 控股公司欠款 &&m%=i.qK  
amount due from local banks 存放本港银行同业的款项 :&a|8Wi[W  
amount due to banks 银行同业的存款 RJWlG'i  
amount due to banks abroad 海外银行同业的存款 A$oYw(m#  
amount due to holding companies 控股公司存款 +(<CE#bb[  
amount due to local banks 本港银行同业的存款 9(iJ=ao (  
amount due to outport banks 外埠银行同业的存款 +zlaYHj  
amount for note issue 发行纸币的款额 W<x2~HW(  
amount of bond 担保契据的款额 E:i3 /Ep?  
amount of consideration 代价款额 KctD=6  
amount of contribution 供款数额 ^C'k.pV n~  
amount of indebtedness 负债款额 [A3hrSw  
amount of principal of the loan 贷款本金额 $<y b~z7J  
amount of rates chargeable 应征差饷数额 /,;9hx  
amount of share capital 股本额 Bf7RW[ -v  
amount of sums assured 承保款额 fg,~[%1  
amount of variation 变动幅度 -1< }_*  
amount of vote 拨款数额 >2wjV"W?  
amount payable 应付款额 UyJ5}fBJ  
amount receivable 应收款额 jR48 .W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g<,|Q5bK  
analysis 分析 ZSbD4 |_  
ancillary risk 附属风险 eag$i.^aS  
annual account 周年帐目;周年帐目报表;年度决算;年结 !WY@)qlf  
annual accounting date 年结日期 @z2RMEC~  
annual allowance 每年免税额;年积金;年度津贴;年津 KN%Xp/lkX  
annual balance 年度余额 Q0r_+0[7j  
annual disposable income 每年可动用收入 3wr~P  
annual estimates 周年预算 8en85 pp8P  
annual fee 年费 I*24%z9  
annual general meeting 周年大会 :H?p^d e  
annual growth rate 年增率;每年增长率 p?!] sO1l  
annual long-term supplement 长期个案每年补助金 EatpORq  
annual pensionable emolument 可供计算退休金的年薪 *m|]c4  
annual report 年报  e%qMrR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B4{A(-Tc  
annual return 周年报表;周年申报表;每年报税表格 r%o!P`  
Annual Return Rules 《周年报表规则》 N.VzA 6 C  
annual review of consumer prices 每年消费物价回顾 |d Soq~Vz  
annual roll-forward basis 逐年延展方式 qV(Plt%  
annual salary 年薪 R{*p \;  
annual statement 年度报表;年度决算表 }X AoMp  
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 ^i\zMMR  
annuitant 年金受益人 sd=i!r)ya  
annuity 年金 5[@4($q8  
annuity contract 年金合约 yP"_j&ef7  
annuity on human life 人寿年金 hZ%Ie%~n  
antecedent debt 先前的债项 ;/YSQt)rc>  
ante-dated cheque 倒填日期支票 Cd (Ov5%  
anticipated expenditure 预期开支 Ya>cGaLq  
anticipated net profit 预期纯利 21;n0E  
anticipated revenue 预期收入 $ D45X<  
anti-inflation measure 反通货膨胀措施 jm*v0kNy  
anti-inflationary stance 反通货膨胀立场 a @TAUJ,  
apparent deficit 表面赤字 &QE* V  
apparent financial solvency 表面偿债能力 `HHbQXB  
apparent partner 表面合伙人 fygy#&}~  
application for personal assessment 个人入息课税申请书 eR3!P8t  
application of fund 资金应用 0 ">#h  
application to release as liquidator and to destruct the books of accounts and documents TM"i9a? ;  
申请免除清盘人职务及毁灭帐簿与文件 iPs()IN.O  
appointed actuary 委任精算师 jOe %_R  
appointed auditor 委任核数师;委任审计师 |_ ;-~bmb  
appointed trustee 委任的受托人 L=VuEF  
appointer 委任人 D9Q%*DLd$_  
apportioned pro rata 按比例分摊 1W-!f%  
apportionment 分配;分摊 y[}BFUy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~fS#)X3 D  
apportionment formula 分摊方程式 d2 d^XMe!  
apportionment of estate duty 遗产税的分摊 Xe*  L^8+  
appraisal 估价;评估 mWigy` V^~  
appreciable growth 可观增长 V# Wd   
appreciable impact 显着影响 qg'm<[  
appreciable increase 可观增长 N($j;<Q  
appreciation 增值;升值 qC]D9 A  
appreciation against other currencies 相对其他货币升值 %u!#f<"[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OtnYv  
appreciation tax 增值税 ]P 2M  
appropriation 拨款;拨用;拨付 yhTe*I=Gk  
appropriation account 拨款帐目 uT=sDWD :  
Appropriation Bill 拨款法案 2Yyc`o0R;h  
appropriation-in-aid system 补助拨款办法 W<58TCd  
approved assets 核准资产 NW~n+uk5v  
approved basket stock 认可一篮子证券 dz7*a {  
approved budget 核准预算 jIEK[vJ`  
approved charitable donation 认可慈善捐款 H p1cVs  
approved charitable institution 认可慈善机构 T$'Ja'9Kj  
approved currency 核准货币;认可货币 R (hq Ba/V  
approved estimates 核准预算 M>'-P  
approved estimates of expenditure 核准开支预算 } #$Y^ +UN  
approved overseas insurer 核准海外保险人 n2T vPt\  
approved overseas trust company 核准海外信托公司 ^%C.S :  
approved pooled investment fund 核准汇集投资基金 []u!piW  
approved provident fund scheme 认可公积金计划 ,.E:mm  
approved provision 核准拨款 3J@# V '  
approved redeemable share 核准可赎回股份 IoA"e@~t  
approved regional stock 认可地区性证券 o fN|%g /  
approved retirement scheme 认可退休金计划 ##FN0|e&  
approved subordinated loan 核准附属贷款 !5[?n3  
arbitrage 套戥;套汇;套利 O/Da8#S<  
arbitrageur 套戥者;套汇者 <iL+/^#  
arbitrary amount 临时款项 m-;u]X=a  
arrangement 措施;安排;协定 B-Fu/n  
arrears 欠款 ;;UvK v  
arrears of pay 欠付薪酬 lMlXK4-  
arrears of revenue 逾期未收税款;逾期未收的帐项 w \85D|u  
articles of association 组织章程;组织细则;组织章程细则 X, J.!:4`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JP[BSmhAV  
ascertainment of profit 确定利润 kkqrl JO|  
"Asia Clear" “亚洲结算系统” .*v8*8OJ&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %(n4`@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c?[A  
Asian Development Fund [ADF] 亚洲发展基金 A 8&%G8d  
Asian dollar bond 亚洲美元债券 ]1gt|M^  
Asian dollar market 亚洲美元市场 Fnr*.k  
Asian dollar rate 亚洲美元利率 "IB)=Hc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mc{1Cdj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 sHAzg^n}r  
asked price 沽盘;喊价;索价;卖方报价 "< [D1E\  
assessable income 应评税入息 II),m8G  
assessable loss 应评税亏损 =#uXO<   
assessable profit 应评税利润 "j~=YW+l  
assessable value 应评税值 9t;aJFI  
assessed profit 估定利润 rMLCt Gi  
assessed value 经评估价值 Kx#G_N@  
assessment 评税;评定;估价;评税单 nfl6`)oW  
assessment number 评税编号;估价编号 Is-Kz}4L  
assessment of additional tax 补加税评税 fFiFc^  
assessment of performance 业绩评估;实绩评价 #{<Jm?sU  
Assessor 评税主任 2,dG Rf  
asset price bubbles 资产价格泡沫 [7L1y) I(  
asset-backed securities 具资产保证的证券 ?EKYKLwr  
assets accretion 资产增值 pNE!waR>  
assets and liabilities 资产与负债 {iHC;a5gb$  
assets betterment statement 资产递增表;资产改进表  V18w  
assets lending 实物放款;有抵押贷款 /&dC?bY  
assets of the company passing on the death 死者去世时转移的公司资产 <udp:s3#T  
assets pledged as security for liabilities 用作负债抵押的资产 5>/,25 99  
assets portfolio 资产投资组合 3wa }p^   
assets price 资产价格 $zDW)%nAX  
assets quality 资产质素 wgI$'tI  
assets realization 资产变现 ~ / "aD  
assets refinancing arrangement 资产再集资安排 q}(UC1|  
assets securitization 资产证券化 TB1 1crE  
assets situated outside Hong Kong 在香港以外地方的资产 {s 4:V=J  
assets stripping 削减资产;拆卖资产 [|uAfp5R  
assets value 资产值 u:fiil$  
assignee 承让人 C9({7[k^%  
assignment 转让;转让书;转让契 hX~IZ((Hi8  
assignment of interest 权益转让 #y2="$ V  
assignment of letters patent and trade mark 专利证书及商标转让 j2tw`*S+  
assignment of property 物业转让;物业转让书 .rax`@\8  
assignment right 转让权 \'j%q\Bl;  
assignor 转让人 5AQ $xm4  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 'J+Vw9 s7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1<pbO:r  
associate member 附属会员 0Ac]&N d`  
associated body corporate 相联法人团体 ~9 K4]5K-  
associated company 相联公司;联属公司 7nfQ=?XNK  
associated corporation 相联法团 =7#)8p[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v-&^G3  
公认会计师公会〔英国〕 2I6c7H s  
Association of Futures Exchange Brokers 香港期货经纪协会 BQt!L1))  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 TQYud'u/  
association of underwriters 承保人组织 mtmtOG_/=  
assumption of control 接管 v ;{s@CM m  
assurance 担保;保险;转易;转易书 oZP:}= F  
assurance of interest 权益的转易 HL*jRl  
at 19XX price 按一九XX年价格计算 CEZ*a 0}=  
at a discount 按赔价计算;按贴水价格计算;打折扣 aRg- rz  
at a premium 按溢价计算;按升水价格计算 aY8>#t?  
at call 通知付款;按通知 Y~bp:FkS  
at constant market price 按固定市价计算 ;nSaZ$`5  
at constant price 按固定价格计算 T3!l{vG \O  
at cost 按成本计算 "l2_7ZXsPT  
at current market price 按当时市价计算;按现时市价计算 x@(91f  
at current price 按当时价格计算;按现时价格计算 _^dWJ0  
at factor cost 按要素成本计算;按生产要素成本计算 LWf+H 4iZ}  
at money-of-the-day price 按付款当日价格计算 yD5T'np<4  
at or better 按指定或较佳价位〔买卖指令〕 +-`Q}~s+  
at par 按面值计算;平价 =DvnfT<  
at sight 见票即付 sj Yg  
at the close 按收市盘 3E:wyf)i"  
at the opening 按开市盘 A+NLo[swwu  
attestation 见证;见证条款 D",ZrwyJ  
at-the-money option 平价期权 J'Gn M?M  
attorney 受权人;受托代表人 3|g'1X}  
attornment 新拥有人承认书 b8Y1.y"#  
attributable profit 可归属利润 D)f hk!<  
attributable share value 可归属股份价值 (9@6M 8A  
Auckland Stock Exchange 奥克兰证券交易所 1%EIP -z  
auction 拍卖 vpTS>!i  
auctioneer 拍卖商 d;H1B/  
audit 审计;核数 HI)ks~E/  
Audit Commission 审计署 GfPe0&h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ku56TH!Py  
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〕 &2#<6=}  
audit review 帐目审查 Kx$?IxZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (m~MyT#S  
audited account 审计帐目;经审计的帐目 ub./U@ 1  
audited annual account 经审计的周年帐目 cM.q^{d`  
audited balance sheet 经审计的资产负债表 vQYd!DSh  
auditor 核数师;核数主任;审计师 Xy=|qu  
auditor's certificate 核数师证明书;审计师证明书 rsy'ZVLUj  
auditor's report 核数师报告;审计师报告 n"d~UV^Uw  
Aussie bond 澳元债券 y! 7;Z~"  
austerity budget 紧缩预算 1&U'pp|T  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 rJ KX4,M  
Australia All Ordinaries Index 澳洲所有普通股票指数 DJT)7l{  
Australian Dollar [AUD] 澳元 phEM1",4T  
Australian Options Market 澳大利亚期权市场 HFvhrG  
Australian Securities Commission 澳洲证券事务监察委员会 nEyP Nm )  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NNb17=q_v  
Australian Stock Exchange 澳大利亚证券交易所 HO}aLp  
Austrian Schilling [ATS] 奥地利先令 ,HYz-sK.  
authentication 认证;鉴证 $Y)|&,  
authority to purchase 委托购买证;委购书 Xq+7l5LP  
authorization 认可;核准;授权;授权书 Z9 }qds6 y  
authorization by direction 指示授权 sm4@ywd>  
authorization by instruction 指令授权 E^T/Qu  
authorization by warrant 令状授权 U/wY;7{)#  
authorization of unit trust 单位信托的认可 Q(E$;@   
authorized agent 指定代理人 IcI y  
authorized capital 法定资本 ke'p8Gz  
authorized clerk 出市员 3zMmpeq  
authorized dealer 认可交易商 &3S;5{7_e  
authorized financial institution 认可财务机构 Y=/HsG\W]  
authorized fund 认可基金 !\RR UH*  
authorized fund house 获授权的基金公司;认可基金公司 ^ 4c2}>f  
authorized institution 认可机构 ;@ %~eIlu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >0T0K`o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UFC.!t-Z  
authorized insurer 获授权保险人;获认可承保人 $1#|<|  
authorized investment 特准投资项目 nS]/=xP{  
authorized person 获授权人 BDD^*Y  
authorized representative 获授权代表 , N5Rdgzk  
authorized share capital 法定股本 &h8+ -  
automated quotation system 自动报价系统 M'R^?Jjb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZLxe$.V_  
自动交易系统〔香港期货交易所有限公司〕 5H""_uw  
automatic adjustment mechanism 自动调整机制 C7eaioW$  
automatic adjustment system 自动调整系统 0 l G\QT  
Automatic Clearing House 自动票据交换所 ^k t#[N  
automatic exchange rates accumulation system 自动化汇率累集系统 6@; w%Ea  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !A&Vg #  
automatic teller machine [ATM] 自动柜员机 >2Z:=HT  
autopay 自动转帐 pJK puoiX  
available assets 可用资产 NJLU +b yU  
available fiscal reserve 现存财政储备 d #y{eV$Q  
available profit 可用利润 ^5QSV\X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 VCkhK9(N  
average 平均;平均数;海损 Y')in7g  
average basic salary 平均基本薪金 ukzXQe;l1  
average consumer expenditure 平均消费开支;一般消费开支 _av%`bb&z9  
average cost 平均成本 bXC;6xZV  
average cost of land production 增辟土地平均成本 b> &kL  
average daily turnover 平均每日成交额 FV!  
average daily wage rate 平均每日工资率 64h r| v  
average expenditure pattern 平均开支模式 `"Tx%>E(U  
average growth rate 平均增长率 3,S5>~R=  
average net fixed assets 固定资产平均净值 `{ou4H\  
average of relatives 相对价格平均数 \[ +ZKj:  
average price 平均价格 80c\O-{  
average propensity to consume 平均消费倾向;一般消费倾向 i!ejK6Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 r]kLe2r:B  
average rate 平均率 1!0BE8s"@  
average revenue 平均收入;平均收益 >c;q IP)Z  
average stock 平均库存;平均存货 ^L*:0P~  
average yearly rent 平均年租 kG@1jMPtQ  
avoidance of double taxation 避免双重课税 !@%m3)T8  
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 s <Ag8U8  
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