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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: M/p9 I gp  
A share A股;甲类股份 =;0-t\w!  
abatement of tax 减税;减扣免税额 DH?n~qKpC  
ABN AMRO Bank N.V. 荷兰银行 P! +Gwm{  
above-the-line expenditure 线上项目支出;经常预算支出 n>,:*5"G  
above-the-line receipt 线上项目收入;经常预算收入 5,gT|4|B\g  
ABSA Asia Limited 南非联合亚洲有限公司 Q0R05*  
absolute change 绝对数值变更 Fa>f'VXx  
absolute expenditure 实际开支 &RZO\ZT  
absolute guideline figure 绝对准则数字 `#ruZM066  
absolute interest 绝对权益 -H6[{WVW!  
absolute order of discharge 绝对破产解除令 t,f ec>.  
absolute profit margin 绝对利润幅度 O.B9w+G=  
absolute value 实值;绝对值 4}m9,  
absolutely vested interest 绝对既得权益 p$ \>3\  
absorbed cost 已吸收成本;已分摊成本 eTp|!T  
absorption 吸收;分摊;合并 6U !P8q  
absorption rate 吸收率;摊配率;分摊率 U~][ ph  
ACB Finance Limited 亚洲商业财务有限公司 /*y5W-'d^  
acceptable form of reciprocity 合理的互惠条件 ?-)!dl%N  
acceptable rate 适当利率;适当汇率 !{^kH;*u  
acceptance agreement 承兑协议 lZ-U/$od  
acceptance for honour 参加承兑 XZKlE F?  
acceptor 承兑人;接受人;受票人 e El)wZ,A  
acceptor for honour 参加承兑人 F `o9GLxM}  
accident insurance 意外保险 <rE>?zvm  
Accident Insurance Association of Hong Kong 香港意外保险公会 i6KfH\{N  
accident insurance scheme 意外保险计划 .3C::~:  
accident year basis 意外年度基准 %!nI]|  
accommodation 通融;贷款 33DP?nI}  
accommodation bill 通融票据;空头票据 %N-aLw\  
accommodation party 汇票代发人 ?{ExBZNa  
account balance 帐户余额;帐户结余 Bn]=T  
account book 帐簿 ^ 4<D%\  
account collected in advance 预收款项 ]Kq<U%x$  
account current book 往来帐簿 J1}\H$*X  
account of after-acquired property 事后取得的财产报告 xw9ZRu<z  
account of defaulter 拖欠帐目 g}0K@z3  
account payable 应付帐款 eY :"\c3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3l<qcKKc  
account receivable 应收帐款 |` :cB  
account receivable report 应收帐款报表 >Y08/OAI.2  
account statement 结单;帐单;会计财务报表 l }/_(*  
account title 帐户名称;会计科目 !=:>yWQ  
accountant's report 会计师报告 teS>t!d  
Accountant's Report Rules 会计师报告规则 yo#r^iAr  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Hq}g1?b  
Accounting Arrangements 《会计安排》 tG$O[f@U6  
accounting basis 会计基础 #S?^?3d  
accounting by Official Receiver 破产管理署署长呈交的帐目 DKt98;  
Accounting Circular 《会计通告》 ;=,-C ;`  
accounting class 会计类别 `;}`>!8j  
accounting date 记帐日期;会计结算日期 MOQ6&C`7q  
accounting for money 款项核算 4u iq'-  
Accounting Officer 会计主任 g,\kLTg  
accounting period 会计报告期;会计期 i)e6 U(H  
accounting policy 会计政策;会计方针 u9f^wn  
accounting practice 会计惯例 Sqn>L`Lz  
accounting principle 会计准则 ltuV2.$  
accounting record 会计记录  <)TIj6  
accounting report 会计报告 s-rc0:I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @!")shc  
Accounting Society of China 中国会计学会 ~Yd[&vpQ  
accounting statement 会计报表 ?sQg{1"Zr  
accounting system 会计制度;会计系统 Hes!uy  
accounting transaction 会计事项;帐务交易 x >ah,  
accounting treatment 会计处理 Fl.?*KBz  
accounting year 会计年度 v>LK+|U  
accretion 增值;添加 6c]4(%8  
accrual 应计项目;应累算数目 #k9&OS?  
accrual basis 应计制;权责发生制 H"/ J R  
accrual basis accounting 应计制会计;权责发生制会计 }BM`4/  
accrue 应累算;应计 GbO j% a  
accrued benefit 应累算利益 Sk53Lc  
accrued charges 应计费用 p?$N[-W6-  
accrued cumulative preference share dividend 应累算的累积优先股股息 AVjRhe   
accrued expenses 应累算费用 ` 1+*-g^r  
accrued interest payable 应付利息;应计未付利息 sX6\AYF1M  
accrued interest receivable 应收利息;应计未收利息 #Q =73~  
accrued right 累算权益 p'LLzc##  
accruing profit 应累算的利润 75;RAKGi  
accumulated fiscal reserve 累积财政储备 &qWg$_Yh  
accumulated profit 累积利润;滚存溢利 $Zyuhji^  
accumulated reserve 累积储备 H'3 pHb  
accumulation of surplus income 累积收益盈余 "&SE!3*m`I  
acquired assets 既得资产 VL*5  
acquisition 收购;购置;取得 UhW{KIW  
acquisition cost 购置成本 2T*kmDp  
acquisition expenses 购置费用 #6c,_!  
acquisition of 100% interest 收购全部股权 \{<ml n  
acquisition of control 取得控制权 ?jMM@O`Nu  
acquisition of fixed assets 购置固定资产 5*2hTM!  
acquisition of shell “买壳” ]uFJ~ :R  
acquisition price 收购价 b&!}SZ  
act of God 天灾 \ R}I4'  
acting partner 执事合伙人 oU1N>,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 WY|~E%k  
active partner 积极参与的合伙人 KLM6#6`  
active trading 交投活跃 ;sA 5&a>!  
actual circulation 实际流通 1^o})9  
actual cost 实际成本 pRjEuOc  
actual expenditure 实际开支;实际支出 fV4eGIR&  
actual income 实际入息;实际收入;实际收益 J37vA zK%  
actual market 现货市场 =55)|$hgD  
actual price 现货价;实际价格 Uot(3p!S6  
actual profit 实际利润 vrmMEWPV  
actual quotation 实盘;实际价位;实际报价 uD{-a$6z  
actual year basis 按实际年度计算 JGq9RB]D$  
actuals 实货 2 Ax(q&`9  
actuarial investigation 精算调查 Ke^/aGi}O  
actuarial principle 精算原则 R{brf6,  
actuarial report 精算师报告 O(evlci  
Actuarial Society of Hong Kong 香港精算学会 >1Iw!SO+  
actuarial valuation 精算师估值 rYPuo  
actuary 精算师 c)Q-yPMl)  
ad referendum agreement 暂定协议;有待覆核的协定 r9}(FL /)b  
ad valorem duty 从价税;按值征税 *RJD^hu  
ad valorem duty system 从价税制 9ox5,7ZQ  
ad valorem fee 从价费 IH*G7;  
ad valorem tariff 从价关税 $n8&5<  
additional allowance 额外免税额 g NE"z   
additional amount for unexpired risk 未过期风险的额外款额 g[b;1$  
additional assessable profit 补加应评税利润 -;Mh|!yg  
additional assessment 补加评税 T: '<:*pD  
additional commitment 额外承担  1^hG}#6_  
additional commitment vote 额外承担拨款 CiU^U|~'L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F'<XB~ &o  
additional dependent parent allowance 供养父母额外免税额 Y"5FK  
additional provision 额外拨款 4t*VI<=<[  
additional stamp duty 附加印花税 }5" Rj<  
additional tax 补加税罚款;补加税款 }rVLWt  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Y]&2E/oc  
adjudged bankrupt 被裁定破产 3 P\4K  
adjudicated bankrupt 裁定破产人 aAu%QRq  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {IB4%,qT  
adjudication of bankruptcy 裁定破产;宣告破产 )MN6\v  
adjudication of insolvency 裁定无力偿还债务 +;@R&Y  
adjusted actual 经调整的实数;调整后的实数 9@ h-q(-  
adjusted current assets 经调整的流动资产;调整后的流动资产 j*VYUM@y1\  
adjusted figure 经调整的数字;调整后的数额 "5,Cy3  
adjusted liabilities 经调整的负债;调整后的负债 }e"2Nc_UG  
adjusted loss 经调整的亏损;调整后的亏损 IH=%%AS  
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 K#v@bu:'  
adjusted profit 经调整的利润;调整后的利润 [mUC7Kpi  
adjusted surplus 经调整的盈余额;调整后的盈余额 jRk1Iu|7  
adjusted value 经调整的价值;调整后的价值 :d<F7`k H  
adjustment 调整;修订;理算〔保险〕 .Pe^u%J6F  
adjustment centre 调剂中心 3gCP?%R  
adjustment lag 调整过程的时间差距;调整时差 _}H`(d%N  
adjustment mechanism 调整机制 -k,}LJjo  
adjustment of loss 亏损调整 -> 'q  
adjustment process 调整过程;调整程序 pkIJbI{aS  
adjustment range 调整幅度 noWwX  
administered exchange rate 受管制汇率 on\ahk, y]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n?^X/R.22  
administration expenses 行政费用 Qmv8T ^+  
administration fee 手续费;行政费 Ip,0C8T`Q  
administration in bankruptcy 破产管理 OYfP!,+bn  
administration order 遗产管理令 ,-1taS  
administrator 管理人;遗产管理人 =5p?4/4 J  
administrator of the estate 遗产管理人 <ot%>\C  
admission of debt 债项承认书 vdulrnGqL  
admission of proof 接纳债权证明 t-hN4WKH_A  
advance 放贷款项;垫付款项;预支款项;预付款项 iaaD1 <m  
advance account 暂支帐目;预付款帐户 #0M,g  
advance compensation 预付补偿金 uc;,JX!bN  
advance from shareholder 股东垫款 JR/^Go$^  
advance pending reimbursement 预支以待日后付还 mhnK{M @56  
advanced economy 先进经济体系 :e4[isI  
advancement 预付;预付财产 ;fY)7 '  
advances warrant 垫款令 J$Ba*`~!!  
advancing 贷出 }~Y#N  
adverse balance 逆差 'q*/P&x5  
adverse exchange 逆汇 WkY>--^  
advertisement addressed to shareholders 在报章刊登的致股东通告 pdR&2fp  
advice for collection 托收通知书 ~Ywto  
advice of drawing 提款通知书;汇票通知书 /aMeKM[L`  
advice of payment 付款通知 !7kca#,X  
Advisory Committee [Securities and Futures Commission] \Mod4tQ  
谘询委员会〔证券及期货事务监察委员会〕 bX]$S 5c_u  
Advisory Committee on Diversification 经济多元化谘询委员会 -RnQ8Iu o  
affidavit 誓章;遗产申报誓章 zFV?,"\r  
affidavit of no receipt 述明无收款的誓章 }q@Jh*  
affiliate 联号;联营公司;附属公司 ur`:wR] 2?  
affiliated company 附属公司;联号;联营公司 t[cZ|+^]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [VwoZX:  
affordability 负担能力 DW~< 8  
African Development Bank [AfDB] 非洲开发银行 E MKv)5MH  
after-acquired property 事后取得的财产 i;B)@op.#  
after-hours dealing 市后交易 U ()36  
after-tax profit 税后盈利;税后利润;税后溢利 $nbZ+~49  
agency agreement 代理协议 t@EHhiBz  
agency expenses 代理机构的开支 s4c2  
agency fee 代理费 j_*#"}Lcp  
Agency Law 《代理法》 y"SVZ} ;|  
agent 代理人;承销人 m48m5>  
agent of company 公司代理人 K%A:W  
agent's fee 代理人费;经纪费 QR($KW(  
aggregate 总计;总数;总体数字 GoNX\^A  
aggregate amount 总款额;总额 _(s|@UT#  
aggregate assets and liabilities 总体资产与负债 aE( j_`L78  
aggregate at constant price 按固定价格计算的总体数字 [MKL>\U  
aggregate demand 总需求 *:3`$`\54  
aggregate gross position 总持仓量 aJ1<X8  
aggregate limit 总限额 @t6B\ ?4'T  
aggregate of salaries tax 合计薪俸税 />z E$)'M  
aggregate performance 总体表现;总体业绩 hqVFb.6[  
aggregate supply 总体供应 e 03q9(  
aggregate surplus 总盈余 -HU5E>xG  
aggregate total 整体总额 D f H>UA  
aggregate value 总值;合计价值 0x\bDWZ_  
aggregated basis 合计基准 ?_9A`LC*  
aggregated net chargeable income 合计应课税入息实额 Ul@yXtj  
aggregation 合并计算;合计;总和 -%lA=pS{Fq  
aggregation of incomes of husband and wife 夫妇入息合并计算 gzthM8A  
aggregation of property 财产的总和 {WJ+6!v  
agio 差价;贴水 ?E0j)P/ (  
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》 W7lR 54%|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #B3P3\  
《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》 ee.#Vhz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ljTnxg/? W  
《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》 2WRa@;Tj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +KV`+zic+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `)5E_E3  
agreement for a settlement 授产协议 =r=YV-D.  
agreement for assignment 转让协议 EencMi7J  
agreement for sale 售卖协议;买卖协议 ZzNp#FrX"  
agreement for sale and purchase 买卖协议 Pvq74?an`  
agreement for the payment of interest 支付利息协议 fG107{!g=  
agreement for the repayment of money 还款协议 ruG5~dm>  
agreement of reinsurance 再保险协议 ;x*_h  
Agricultural Bank of China 中国农业银行 xn'&TQo0  
air passenger departure tax 飞机乘客离境税 LwV4p6A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I5l5fx  
airport tax 机场税 >TT4;ph  
alcohol duty 酒精税 _H9.A I  
alienation 让与;让渡;转让 3,2|8Q,((!  
alimony 生活费;赡养费 ?32gug\i'}  
All Ordinaries Index [AOI] 所有普通股指数 {;6Yi!  
all risks 全险;综合险 N,9W18 @  
All Sales Record for Stock Market 《股票市场成交报告》 r5kKNyJ  
Allied Capital Resources Limited 新联财务有限公司 u:Fa1 !4JR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bhqBFiuhH  
allocation letter 拨款信件 zrqQcnx9(m  
allocation of fund 分配款项;预留款项 N^\<y7x  
allocation of profit 利润分配;溢利分配 h\#\hx  
allocation warrant 拨款令 hSQuML   
allotment 分配;配股 038|>l-9[  
allotment notice 股份配售通知;配股通知 Ib(q9!L  
allotment of shares 股份分配 {Jf["Z  
allowable 可获宽免;免税的 .v?x>iV  
allowable business loss 可扣除的营业亏损 a:*8SovI  
allowable expenses 可扣税的支出 _?"P<3/iF  
allowance 免税额;津贴;备抵;准备金 N?Byp&rqI<  
allowance for debts 债项的免税额 J!40` 8i  
allowance for depreciation by wear and tear 耗损折旧免税额 hXBAs*4DV8  
allowance for funeral expenses 殡殓费的免税额 'aYUF&GG  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J?]wA1  
allowance for repairs and outgoings 修葺及支出方面的免税额 $#VEC0  
allowance to debtor 给债务人的津贴 cZB?_[Cp  
alteration of capital 资本更改 6'YT3=  
alternate trustee 候补受托人 @ev"{dY  
amalgamation 合并 ^U"$uJz!c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3q'["SS  
ambit of charges 征税范围;收费范围 5bKBVkJ'  
amended valuation 经修订的估值 ,E8:!r)6  
American Commodities Exchange 美国商品交易所 *3.K; Ic;  
American Express Bank Limited 美国运通银行 _ebo  
American Stock Exchange 美国证券交易所 !=(OvX_<  
amortization 摊销 T_\Nvzb}  
amount due from banks 存放银行同业的款项 U"nk AW  
amount due from banks abroad 存放海外银行同业的款项 `fTH"l1zn  
amount due from holding companies 控股公司欠款 E@}N}SR  
amount due from local banks 存放本港银行同业的款项 :1>h,NKC>  
amount due to banks 银行同业的存款 H7{)"P]{f  
amount due to banks abroad 海外银行同业的存款 5`Q*  
amount due to holding companies 控股公司存款 lZ5LHUzP  
amount due to local banks 本港银行同业的存款 'q3<R%^Q   
amount due to outport banks 外埠银行同业的存款 Z^tTR]u\$  
amount for note issue 发行纸币的款额 WP5cC@x  
amount of bond 担保契据的款额 WC& V9Yk  
amount of consideration 代价款额 6,wi81F,}  
amount of contribution 供款数额 i}u,_ }  
amount of indebtedness 负债款额 F9ytU>zh  
amount of principal of the loan 贷款本金额 !wbO:py[8>  
amount of rates chargeable 应征差饷数额 voX4A p l  
amount of share capital 股本额 @:,B /B;  
amount of sums assured 承保款额 1zNh& "  
amount of variation 变动幅度 ,> Ya%;h2k  
amount of vote 拨款数额 VQ}N& H)`  
amount payable 应付款额 \#50; 8VJ  
amount receivable 应收款额 xDqJsp=]-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qLjLfJJ2  
analysis 分析 O)N$nBnp  
ancillary risk 附属风险 ys/U.e|)!  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~,^pya  
annual accounting date 年结日期 :)9CG!2y<M  
annual allowance 每年免税额;年积金;年度津贴;年津 .-Z=Aa>  
annual balance 年度余额 <z.Y#{p?k  
annual disposable income 每年可动用收入 *A&A V||q  
annual estimates 周年预算  !n`9V^`  
annual fee 年费 I K9plsd*  
annual general meeting 周年大会 "]SA4Ud^  
annual growth rate 年增率;每年增长率 $.Ia;YBf  
annual long-term supplement 长期个案每年补助金 r+Pfq[z&  
annual pensionable emolument 可供计算退休金的年薪 m|uVmg!*  
annual report 年报 X-4(oE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @vc9L  
annual return 周年报表;周年申报表;每年报税表格  l;;,[xhq  
Annual Return Rules 《周年报表规则》 2%?Kc]JY9  
annual review of consumer prices 每年消费物价回顾 "F[e~S#V*  
annual roll-forward basis 逐年延展方式 w,T-vf  
annual salary 年薪 xe4`D>LUo  
annual statement 年度报表;年度决算表 sB@9L L]&|  
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 d53Eu`QW?  
annuitant 年金受益人 Vg^yjP{sv  
annuity 年金 mI,a2wqi  
annuity contract 年金合约 :R'={0Jg  
annuity on human life 人寿年金 h wi!C}  
antecedent debt 先前的债项 qV#,]mX  
ante-dated cheque 倒填日期支票 ?vBMx _0  
anticipated expenditure 预期开支 M7fPaJKL  
anticipated net profit 预期纯利 ]>/oo=E  
anticipated revenue 预期收入 %ONU0xtqk  
anti-inflation measure 反通货膨胀措施 swz)gh-*  
anti-inflationary stance 反通货膨胀立场 Q<Q?#v7NX  
apparent deficit 表面赤字 j6d{r\!$4  
apparent financial solvency 表面偿债能力 mIe 5{.m#  
apparent partner 表面合伙人 /EW=OZ/  
application for personal assessment 个人入息课税申请书 03n+kh  
application of fund 资金应用 v t_lM  
application to release as liquidator and to destruct the books of accounts and documents TVZf@U  
申请免除清盘人职务及毁灭帐簿与文件 Ofc u4pi  
appointed actuary 委任精算师 hRQw]  
appointed auditor 委任核数师;委任审计师 HPY;U N  
appointed trustee 委任的受托人 B un^EJ)  
appointer 委任人 /s~BE ,su  
apportioned pro rata 按比例分摊 ,`ba?O?*G  
apportionment 分配;分摊 sis1Dh9:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ou_2UT  
apportionment formula 分摊方程式 %0zp`'3Y  
apportionment of estate duty 遗产税的分摊 q%/\  
appraisal 估价;评估 65vsQ|Zw  
appreciable growth 可观增长 g;7W%v5wqk  
appreciable impact 显着影响 SN 4JX  
appreciable increase 可观增长 G|I}x/X"Q7  
appreciation 增值;升值 zWrynJ}s  
appreciation against other currencies 相对其他货币升值 ,z01 *Yx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F@KtRUxE  
appreciation tax 增值税 <Zo{D |hW  
appropriation 拨款;拨用;拨付 C{G;G@/7  
appropriation account 拨款帐目 tmQ,>   
Appropriation Bill 拨款法案 Jim5Ul  
appropriation-in-aid system 补助拨款办法 7ju^B/ 7  
approved assets 核准资产 ` Nv1sA#C  
approved basket stock 认可一篮子证券 q>6RO2,  
approved budget 核准预算 $T_>WUiK  
approved charitable donation 认可慈善捐款 DFb hy  
approved charitable institution 认可慈善机构 O<J<)_W)  
approved currency 核准货币;认可货币 *|^|| bd  
approved estimates 核准预算 5~OKKSUmT  
approved estimates of expenditure 核准开支预算 ~ %Ij5PD  
approved overseas insurer 核准海外保险人 yuhY )T  
approved overseas trust company 核准海外信托公司 Q?bC'147O  
approved pooled investment fund 核准汇集投资基金 DB0?H+8t  
approved provident fund scheme 认可公积金计划 &"=O!t2  
approved provision 核准拨款 N"7BV  
approved redeemable share 核准可赎回股份 tlYB'8bJY  
approved regional stock 认可地区性证券 I0N~>SpZ5  
approved retirement scheme 认可退休金计划 hb(H-`16  
approved subordinated loan 核准附属贷款 ^[6#Kw&E  
arbitrage 套戥;套汇;套利 ./<giTR:p  
arbitrageur 套戥者;套汇者 y"iK)SH  
arbitrary amount 临时款项 5'[yw:P-8  
arrangement 措施;安排;协定 -,ojZFyRi  
arrears 欠款 RLO<5L  
arrears of pay 欠付薪酬 TpYdIt9#>  
arrears of revenue 逾期未收税款;逾期未收的帐项 L+lX$k  
articles of association 组织章程;组织细则;组织章程细则 [xXV5 JU  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u63Q<P<  
ascertainment of profit 确定利润 lI3d _cU  
"Asia Clear" “亚洲结算系统” vvLzUxV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Hn]6re  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 H{uR+&<  
Asian Development Fund [ADF] 亚洲发展基金 "2:#bXM-  
Asian dollar bond 亚洲美元债券 JHuA}f{2&  
Asian dollar market 亚洲美元市场 M8VsU*aU  
Asian dollar rate 亚洲美元利率 gu1n0N`b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mn*5oH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =j@8/  
asked price 沽盘;喊价;索价;卖方报价 9 1ec^g  
assessable income 应评税入息 BPu>_$C  
assessable loss 应评税亏损 jF{)2|5  
assessable profit 应评税利润 5N907XVu  
assessable value 应评税值 ]_hXg*?  
assessed profit 估定利润 w69G6G(  
assessed value 经评估价值 ^t[br6G  
assessment 评税;评定;估价;评税单 DCgiTT\  
assessment number 评税编号;估价编号 6W'2w?qj?4  
assessment of additional tax 补加税评税 XeXK~  
assessment of performance 业绩评估;实绩评价 LufZ,  
Assessor 评税主任 XRn+6fn|  
asset price bubbles 资产价格泡沫 {/XU[rn  
asset-backed securities 具资产保证的证券 >+S* Wtm5  
assets accretion 资产增值 J!:v`gb#@A  
assets and liabilities 资产与负债 Jh%k:TrBm  
assets betterment statement 资产递增表;资产改进表 r]%.,i7~8  
assets lending 实物放款;有抵押贷款 }9?fb[]  
assets of the company passing on the death 死者去世时转移的公司资产 EU()Nnm2  
assets pledged as security for liabilities 用作负债抵押的资产 4OdK@+-8U  
assets portfolio 资产投资组合 e(k$k>?  
assets price 资产价格 cWa> rUsF  
assets quality 资产质素 }J:WbIr0!  
assets realization 资产变现 <PQ[N[SU  
assets refinancing arrangement 资产再集资安排 q?oJ=]m"  
assets securitization 资产证券化 9'!I6;M  
assets situated outside Hong Kong 在香港以外地方的资产 dYhLk2  
assets stripping 削减资产;拆卖资产 ^Cn_ ODjo  
assets value 资产值 =Y5*J#  
assignee 承让人 ?Tk4Vt  
assignment 转让;转让书;转让契 ~{s7(^ P  
assignment of interest 权益转让 z(beT e  
assignment of letters patent and trade mark 专利证书及商标转让 Vt U  
assignment of property 物业转让;物业转让书 ^i~'aq  
assignment right 转让权 A\<WnG>xjP  
assignor 转让人 2n5{H fpY  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 [u`9R<>c"U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J""N:X!1  
associate member 附属会员 LL=nMoS  
associated body corporate 相联法人团体 Q_n9}LanP  
associated company 相联公司;联属公司 PRF^<%mkI  
associated corporation 相联法团 \JEI+A PY*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zgHF-KEV  
公认会计师公会〔英国〕 3mM.#2=@>  
Association of Futures Exchange Brokers 香港期货经纪协会 ppM^&6x^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?HaUT(\j  
association of underwriters 承保人组织 !P b39[f  
assumption of control 接管 |/AY!Y3  
assurance 担保;保险;转易;转易书 @y`7csb p  
assurance of interest 权益的转易 <ba+7CK] w  
at 19XX price 按一九XX年价格计算 -* ;`~5  
at a discount 按赔价计算;按贴水价格计算;打折扣 Xa32p_|5~  
at a premium 按溢价计算;按升水价格计算 a"0'cgB}  
at call 通知付款;按通知 ?{I]!gI  
at constant market price 按固定市价计算 : S |)  
at constant price 按固定价格计算 zos#B30  
at cost 按成本计算 ;}gS8I|  
at current market price 按当时市价计算;按现时市价计算 2*1s(Jro  
at current price 按当时价格计算;按现时价格计算 6~v|pA jY  
at factor cost 按要素成本计算;按生产要素成本计算 ocT.2/~d  
at money-of-the-day price 按付款当日价格计算 >T<"fEBI  
at or better 按指定或较佳价位〔买卖指令〕 Qf]ACN  
at par 按面值计算;平价 +EBoFeeIG  
at sight 见票即付 /0H39]y!~  
at the close 按收市盘 ,, G6L{&Z  
at the opening 按开市盘 $?u ^hMU=  
attestation 见证;见证条款 X`k[ J6  
at-the-money option 平价期权 SggS8$a`  
attorney 受权人;受托代表人 3_tO  
attornment 新拥有人承认书 3QrYH @7zx  
attributable profit 可归属利润 Tfl4MDZb  
attributable share value 可归属股份价值 UN}jpu<h  
Auckland Stock Exchange 奥克兰证券交易所 i XI:yE;  
auction 拍卖 )d6Ya1vJH  
auctioneer 拍卖商 nn_j"Nu  
audit 审计;核数 =NzA2td  
Audit Commission 审计署 Gm.n@U p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 43Yav+G(+  
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〕 81|Xg5g)b  
audit review 帐目审查 YFCP'J"Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bG0t7~!{E  
audited account 审计帐目;经审计的帐目 0VB~4NNR  
audited annual account 经审计的周年帐目 mu/O\'5  
audited balance sheet 经审计的资产负债表 [$Ld>`3  
auditor 核数师;核数主任;审计师 v&B*InR?+  
auditor's certificate 核数师证明书;审计师证明书 wK CHG/W  
auditor's report 核数师报告;审计师报告 ccJ@jpXI  
Aussie bond 澳元债券 5u\si4BL{  
austerity budget 紧缩预算 {qCmZn5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 rQbL86+  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,"u-V<>6O  
Australian Dollar [AUD] 澳元 !z;a>[T'  
Australian Options Market 澳大利亚期权市场 \dbjh{  
Australian Securities Commission 澳洲证券事务监察委员会 z2&SZ.mk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2Ek6YNx  
Australian Stock Exchange 澳大利亚证券交易所 |wZ8O}O{E  
Austrian Schilling [ATS] 奥地利先令 oO|zRK1;/  
authentication 认证;鉴证 g`!:7|&,_  
authority to purchase 委托购买证;委购书 ,iU ]zN//  
authorization 认可;核准;授权;授权书 hp}J_/+4n  
authorization by direction 指示授权 Dm6}$v'0  
authorization by instruction 指令授权 0EYK3<k9!  
authorization by warrant 令状授权 W$0<a@  
authorization of unit trust 单位信托的认可 d9[*&[2J|  
authorized agent 指定代理人 o)7gKWjujP  
authorized capital 法定资本 ]+W+8)f 1M  
authorized clerk 出市员 QtQku1{  
authorized dealer 认可交易商 RR><so%  
authorized financial institution 认可财务机构 0}c *u) ,  
authorized fund 认可基金 @xW)&d\'  
authorized fund house 获授权的基金公司;认可基金公司 3C8'0DB  
authorized institution 认可机构 W 0Q-&4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o*\kg+8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AU}P`fT!  
authorized insurer 获授权保险人;获认可承保人  c/I.`@  
authorized investment 特准投资项目 hNXPm~OK\  
authorized person 获授权人 4em7PmT  
authorized representative 获授权代表 /J8AnA1  
authorized share capital 法定股本 SHPaSq'&N  
automated quotation system 自动报价系统 s@f4f__(]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0,(U_+ n  
自动交易系统〔香港期货交易所有限公司〕 7Rj!vj/  
automatic adjustment mechanism 自动调整机制 V{fYMgv  
automatic adjustment system 自动调整系统 BSG_),AH  
Automatic Clearing House 自动票据交换所 >/EmC3?b!  
automatic exchange rates accumulation system 自动化汇率累集系统 K GkzE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *J?QXsg  
automatic teller machine [ATM] 自动柜员机 &~U8S^os  
autopay 自动转帐 S)z jfJR  
available assets 可用资产 iqghcY)  
available fiscal reserve 现存财政储备 \i "I1xU  
available profit 可用利润 tOwwgf  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #;a 1=8H  
average 平均;平均数;海损 tsU.c"^n  
average basic salary 平均基本薪金 5SK{^hw  
average consumer expenditure 平均消费开支;一般消费开支 +}>whyX1  
average cost 平均成本 }.4`zK&SB  
average cost of land production 增辟土地平均成本 TvAA  
average daily turnover 平均每日成交额 \^?BC;s^C  
average daily wage rate 平均每日工资率 ,Vt7Kiu  
average expenditure pattern 平均开支模式 6J6MR<5'  
average growth rate 平均增长率 1okL]VrI  
average net fixed assets 固定资产平均净值 x'; 6  
average of relatives 相对价格平均数 =XJ SE+ 7  
average price 平均价格 8=T;R&U^M  
average propensity to consume 平均消费倾向;一般消费倾向 WO)rJr!C  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ME1lQ7E4B  
average rate 平均率 -Duy: C6W  
average revenue 平均收入;平均收益 7<AHQ<#@  
average stock 平均库存;平均存货 4 Yc9Ij  
average yearly rent 平均年租 +e%9P%[+  
avoidance of double taxation 避免双重课税 #,qw~l]  
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 ['sj'3cW-  
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