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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: 3#huC=zbf  
A share A股;甲类股份 {Md xIp[  
abatement of tax 减税;减扣免税额 ]UKKy2r.  
ABN AMRO Bank N.V. 荷兰银行 jT"P$0sJAd  
above-the-line expenditure 线上项目支出;经常预算支出 WXu:mv,'e  
above-the-line receipt 线上项目收入;经常预算收入 '$pT:4EuGq  
ABSA Asia Limited 南非联合亚洲有限公司 `}.K@17  
absolute change 绝对数值变更 h=SQ]nV{  
absolute expenditure 实际开支 } [}u5T`w>  
absolute guideline figure 绝对准则数字 0cZyO$.  
absolute interest 绝对权益 ;l> xXSB7$  
absolute order of discharge 绝对破产解除令 .o91^jt  
absolute profit margin 绝对利润幅度 (rO_ Vfaa  
absolute value 实值;绝对值 S>}jsP:V  
absolutely vested interest 绝对既得权益 E*ybf'  
absorbed cost 已吸收成本;已分摊成本 (Z5=GJM?$  
absorption 吸收;分摊;合并 Q:eIq<erY  
absorption rate 吸收率;摊配率;分摊率 H+vONg  
ACB Finance Limited 亚洲商业财务有限公司 i$;GEM}tv  
acceptable form of reciprocity 合理的互惠条件 Y(GH/jw  
acceptable rate 适当利率;适当汇率 u8qL?Aj^  
acceptance agreement 承兑协议 x%d+~U;$&  
acceptance for honour 参加承兑 pw{3I 2Ix  
acceptor 承兑人;接受人;受票人 _F>1b16:/P  
acceptor for honour 参加承兑人 /Y5I0Ko Uw  
accident insurance 意外保险 ,{:c<W:A]  
Accident Insurance Association of Hong Kong 香港意外保险公会 8(3'YNC  
accident insurance scheme 意外保险计划 7IW:,=Zk8+  
accident year basis 意外年度基准 ;'l Hw]}O*  
accommodation 通融;贷款 pxjN\q  
accommodation bill 通融票据;空头票据 Ze ~$by|9f  
accommodation party 汇票代发人 B+S &vV  
account balance 帐户余额;帐户结余 kB1]_v/  
account book 帐簿 :kh l}|  
account collected in advance 预收款项 )V~Fl$A  
account current book 往来帐簿 ;~T)pG8IS  
account of after-acquired property 事后取得的财产报告 },'hhj]O  
account of defaulter 拖欠帐目 6cz%>@  
account payable 应付帐款 I7TdBe-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2Fi>nJ  
account receivable 应收帐款 "Pi\I9M3  
account receivable report 应收帐款报表 bcL>S$B  
account statement 结单;帐单;会计财务报表 ,6Sa  
account title 帐户名称;会计科目 ^_6%dKLK  
accountant's report 会计师报告 _?>!Bz m  
Accountant's Report Rules 会计师报告规则 4NN-'Z>a  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3 lH#+@  
Accounting Arrangements 《会计安排》 7 vUfA"  
accounting basis 会计基础 #S2LQ5U  
accounting by Official Receiver 破产管理署署长呈交的帐目 k1Zu&4C\  
Accounting Circular 《会计通告》  =<fH RX`  
accounting class 会计类别 /+4Dq4{ t)  
accounting date 记帐日期;会计结算日期 N[X%tf\L]F  
accounting for money 款项核算 rg+28tlDn  
Accounting Officer 会计主任 nR4L4tdS  
accounting period 会计报告期;会计期 GjZ@f nF  
accounting policy 会计政策;会计方针 VaC#9Tp2X  
accounting practice 会计惯例 1Lz`.%k`:  
accounting principle 会计准则 o/buU{)y  
accounting record 会计记录 zOYkkQE3mJ  
accounting report 会计报告 nV38Mj2U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x&sT )=#  
Accounting Society of China 中国会计学会 MK9?81xd  
accounting statement 会计报表 Fn$/ K  
accounting system 会计制度;会计系统 Nge_ Ks  
accounting transaction 会计事项;帐务交易 vLR)B@O,2  
accounting treatment 会计处理 vE/g{~[5  
accounting year 会计年度 y@]4xLB]  
accretion 增值;添加 sN|-V+7&j  
accrual 应计项目;应累算数目 >C"cv^%c  
accrual basis 应计制;权责发生制 Hb 'fEo r  
accrual basis accounting 应计制会计;权责发生制会计 9(lIz{  
accrue 应累算;应计 lz\{ X  
accrued benefit 应累算利益 *cCr0\Z`  
accrued charges 应计费用 +4\JY"oi  
accrued cumulative preference share dividend 应累算的累积优先股股息 *LcLYxWo  
accrued expenses 应累算费用 zr@Bf!VG:  
accrued interest payable 应付利息;应计未付利息 N%;Q[*d@/  
accrued interest receivable 应收利息;应计未收利息 "BjQs<]%sF  
accrued right 累算权益 r4t|T^{sl  
accruing profit 应累算的利润 Z)'jn8?P  
accumulated fiscal reserve 累积财政储备 W093rNF~  
accumulated profit 累积利润;滚存溢利 d=WC1"  
accumulated reserve 累积储备 qyl~*r*  
accumulation of surplus income 累积收益盈余 ]_I<-}?;  
acquired assets 既得资产 _/ j44q  
acquisition 收购;购置;取得 %\N.m/5  
acquisition cost 购置成本 //@_`.  
acquisition expenses 购置费用 \<|a>{`7]i  
acquisition of 100% interest 收购全部股权 (ii 5pnq  
acquisition of control 取得控制权 }#z E`IT  
acquisition of fixed assets 购置固定资产 nQK@Uy5Yr  
acquisition of shell “买壳” WIOV  
acquisition price 收购价 hJ4==ILx  
act of God 天灾 0uzis09  
acting partner 执事合伙人 gJi11^PK  
active market 买卖活跃的市场;交投畅旺的市场;旺市 j{V xB  
active partner 积极参与的合伙人 Uo(\1&?  
active trading 交投活跃 Rg)\o(J  
actual circulation 实际流通 yGgHd=?  
actual cost 实际成本 n4YEu\*  
actual expenditure 实际开支;实际支出 %8`zaa  
actual income 实际入息;实际收入;实际收益 WzgzI/  
actual market 现货市场 I /3=~;u  
actual price 现货价;实际价格 ^i&Qr+v  
actual profit 实际利润 )ZzwD]  
actual quotation 实盘;实际价位;实际报价 Z]$yuM  
actual year basis 按实际年度计算  Cih}  
actuals 实货 lnbw-IE!  
actuarial investigation 精算调查 :d/Z&LXD  
actuarial principle 精算原则 Fdd$Bl.&XS  
actuarial report 精算师报告 8"wA8l.  
Actuarial Society of Hong Kong 香港精算学会 H(Mlf  
actuarial valuation 精算师估值 iJ42` 51  
actuary 精算师 (~-q}_G;Q  
ad referendum agreement 暂定协议;有待覆核的协定 hw_7N)}  
ad valorem duty 从价税;按值征税 \s&w0V`Y  
ad valorem duty system 从价税制 y[q W>  
ad valorem fee 从价费 RTA9CR)JP4  
ad valorem tariff 从价关税 H;*:XLPF  
additional allowance 额外免税额 #:T5_9p  
additional amount for unexpired risk 未过期风险的额外款额 yHQ.EZ~%  
additional assessable profit 补加应评税利润 T7m rOp  
additional assessment 补加评税 ^]'p927  
additional commitment 额外承担 *-Lnsi^7v  
additional commitment vote 额外承担拨款 E1 *\)q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &gF{<$$  
additional dependent parent allowance 供养父母额外免税额 S) V uT0  
additional provision 额外拨款 5g F}7D@  
additional stamp duty 附加印花税 sC ]&Qr_  
additional tax 补加税罚款;补加税款 F"hi2@/TI  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [KWF7GQi  
adjudged bankrupt 被裁定破产 )%;#~\A  
adjudicated bankrupt 裁定破产人 `]5XY8^kI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {eIE|   
adjudication of bankruptcy 裁定破产;宣告破产 tRbZ^5x\@  
adjudication of insolvency 裁定无力偿还债务 #Vul#JHW  
adjusted actual 经调整的实数;调整后的实数 #.9Xkn9S  
adjusted current assets 经调整的流动资产;调整后的流动资产 oLruYSaD  
adjusted figure 经调整的数字;调整后的数额 Uvf-h4^J]:  
adjusted liabilities 经调整的负债;调整后的负债 /qI80KVnN  
adjusted loss 经调整的亏损;调整后的亏损 N$Gx$u3Cd  
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 b_V)]>v+  
adjusted profit 经调整的利润;调整后的利润 QI=SR  
adjusted surplus 经调整的盈余额;调整后的盈余额 rC_K L  
adjusted value 经调整的价值;调整后的价值 7bsW7;C  
adjustment 调整;修订;理算〔保险〕 Y+/ofk "  
adjustment centre 调剂中心 .%->   
adjustment lag 调整过程的时间差距;调整时差 NXeo&+F  
adjustment mechanism 调整机制 TM!R[-\  
adjustment of loss 亏损调整 Vz 5:73  
adjustment process 调整过程;调整程序 1b6gTfU  
adjustment range 调整幅度 xO1d^{~^^  
administered exchange rate 受管制汇率 6J%SkuxR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XF^c(*5  
administration expenses 行政费用 ys+?+dY2  
administration fee 手续费;行政费 #l;Ekjfz  
administration in bankruptcy 破产管理 I_pA)P*Q(6  
administration order 遗产管理令 0)ST_2Ci  
administrator 管理人;遗产管理人 +Ya-h~7;g#  
administrator of the estate 遗产管理人  C&e  
admission of debt 债项承认书 % Pa-fee  
admission of proof 接纳债权证明 _nx|ZJ  
advance 放贷款项;垫付款项;预支款项;预付款项 H:[z#f|t  
advance account 暂支帐目;预付款帐户 3J'a  
advance compensation 预付补偿金 Y#]Y$n  
advance from shareholder 股东垫款 W:rzfO.`Z  
advance pending reimbursement 预支以待日后付还 DT9i<kl  
advanced economy 先进经济体系 C 2oll-kN  
advancement 预付;预付财产  .)cOu>  
advances warrant 垫款令 &`>*3m(  
advancing 贷出 l*X5<b9  
adverse balance 逆差 6h+/C]4  
adverse exchange 逆汇 OPKX&)SE-  
advertisement addressed to shareholders 在报章刊登的致股东通告 Iu1P}R>C  
advice for collection 托收通知书 9s*Lzi[}  
advice of drawing 提款通知书;汇票通知书 E\V>3rse  
advice of payment 付款通知 ni%^w(J3Q  
Advisory Committee [Securities and Futures Commission] ;"Ot\:0  
谘询委员会〔证券及期货事务监察委员会〕 cK-!Evv  
Advisory Committee on Diversification 经济多元化谘询委员会 zLxWyPM0;  
affidavit 誓章;遗产申报誓章 ? erDP8  
affidavit of no receipt 述明无收款的誓章 2lp.Td`{  
affiliate 联号;联营公司;附属公司 HNh=igu  
affiliated company 附属公司;联号;联营公司 ;quGy3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3ZZJYf=  
affordability 负担能力 snEkei|0  
African Development Bank [AfDB] 非洲开发银行 U_VD* F4Bv  
after-acquired property 事后取得的财产 ;U7\pc;S  
after-hours dealing 市后交易 TfZO0GL$  
after-tax profit 税后盈利;税后利润;税后溢利 n53} 79Uiz  
agency agreement 代理协议 aY {.  
agency expenses 代理机构的开支 m   
agency fee 代理费 7#g C(&\A  
Agency Law 《代理法》 F`u{'w:Hv  
agent 代理人;承销人 yv'rJI~ Ps  
agent of company 公司代理人 UBU(@T(  
agent's fee 代理人费;经纪费 3ZB;-F5v  
aggregate 总计;总数;总体数字 H/, tE0ZV  
aggregate amount 总款额;总额 p!Gf ^  
aggregate assets and liabilities 总体资产与负债 ?` `+OH  
aggregate at constant price 按固定价格计算的总体数字 OOk53~2id  
aggregate demand 总需求 1:>RQPXcWv  
aggregate gross position 总持仓量 D 'u+3  
aggregate limit 总限额 O'wN4qb=F  
aggregate of salaries tax 合计薪俸税 4h~Oj y16&  
aggregate performance 总体表现;总体业绩 kb%W3c9HO  
aggregate supply 总体供应 Q z/pz_}  
aggregate surplus 总盈余 8F[j}.8q  
aggregate total 整体总额 VX>_Sp s  
aggregate value 总值;合计价值 yRgo1ow]  
aggregated basis 合计基准 vuAAaKz  
aggregated net chargeable income 合计应课税入息实额 g|+G(~=e|  
aggregation 合并计算;合计;总和 P&F)E#Sa  
aggregation of incomes of husband and wife 夫妇入息合并计算 N %?o-IY  
aggregation of property 财产的总和 6u.b?_u  
agio 差价;贴水 r+lY9 l  
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》 R]V`t^1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jr9ZRHCU  
《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》 3p^WTQ>(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d&ZwVF!  
《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》 4\$Ze0tv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /60[T@Mz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $PTedJ}*Y  
agreement for a settlement 授产协议 7H[+iS0  
agreement for assignment 转让协议 g Sa,A  
agreement for sale 售卖协议;买卖协议 #!hpe^t  
agreement for sale and purchase 买卖协议 }j:ae \(  
agreement for the payment of interest 支付利息协议 2 G"p:iPp  
agreement for the repayment of money 还款协议 +f7?L]wzic  
agreement of reinsurance 再保险协议 ivagS\Q  
Agricultural Bank of China 中国农业银行 zm~~mz A  
air passenger departure tax 飞机乘客离境税 C>MoR3]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 22*t%{(  
airport tax 机场税 I|LS_m  
alcohol duty 酒精税 z$<6;2  
alienation 让与;让渡;转让 {?jdPh  
alimony 生活费;赡养费 4kz8U  
All Ordinaries Index [AOI] 所有普通股指数 &FZe LIt  
all risks 全险;综合险 2fLd/x~  
All Sales Record for Stock Market 《股票市场成交报告》 Ke/P [fo  
Allied Capital Resources Limited 新联财务有限公司 i5wA=K_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @qe>ph[UA  
allocation letter 拨款信件 43)9iDmJ8<  
allocation of fund 分配款项;预留款项 )RkU='lB "  
allocation of profit 利润分配;溢利分配 yNT2kB'  
allocation warrant 拨款令 _cJ{fYwYU  
allotment 分配;配股 E8j9@BHU[r  
allotment notice 股份配售通知;配股通知 f,-|"_5;   
allotment of shares 股份分配 I;|Aiu*  
allowable 可获宽免;免税的 AnyFg)a<  
allowable business loss 可扣除的营业亏损 P! 3$RO  
allowable expenses 可扣税的支出 5m bs0GL  
allowance 免税额;津贴;备抵;准备金 Eyn3Vv?v  
allowance for debts 债项的免税额 ~::R+Lh(  
allowance for depreciation by wear and tear 耗损折旧免税额 fwnpmuJ  
allowance for funeral expenses 殡殓费的免税额 {&;b0'!Tf  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L.Lt9W2fi  
allowance for repairs and outgoings 修葺及支出方面的免税额 pts}?   
allowance to debtor 给债务人的津贴 cp2fDn  
alteration of capital 资本更改 $x)'_o}e  
alternate trustee 候补受托人 .ClCP?HG  
amalgamation 合并 6X jUb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -j$l@2g  
ambit of charges 征税范围;收费范围 %F4Q|  
amended valuation 经修订的估值 FlgB-qR]<n  
American Commodities Exchange 美国商品交易所 'w!gQ#De  
American Express Bank Limited 美国运通银行 yd%\3}-  
American Stock Exchange 美国证券交易所 /~^I]D  
amortization 摊销 ?I0 i%nH  
amount due from banks 存放银行同业的款项 =ddx/zN  
amount due from banks abroad 存放海外银行同业的款项 p}.b#{HJ  
amount due from holding companies 控股公司欠款 n=SZ8Rj7  
amount due from local banks 存放本港银行同业的款项 czb%%:EJs|  
amount due to banks 银行同业的存款 zo5.}mr+  
amount due to banks abroad 海外银行同业的存款 F*w|/-e  
amount due to holding companies 控股公司存款 .J@[v  
amount due to local banks 本港银行同业的存款 nn   
amount due to outport banks 外埠银行同业的存款 x2B"%3th0  
amount for note issue 发行纸币的款额 C&st7. (k  
amount of bond 担保契据的款额 -#o+x Jj  
amount of consideration 代价款额 m Zh VpIUO  
amount of contribution 供款数额 xWwPrd  
amount of indebtedness 负债款额 v-gT 3kJ  
amount of principal of the loan 贷款本金额 r zmk-V  
amount of rates chargeable 应征差饷数额 [.I,B tY+  
amount of share capital 股本额 h@~X*yLKh  
amount of sums assured 承保款额 iR_Syk`G*A  
amount of variation 变动幅度 Y-Ku2m  
amount of vote 拨款数额 _l,Z38  
amount payable 应付款额 '; dW'Uwc  
amount receivable 应收款额 E 5t+;vL~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1;xw)65  
analysis 分析 =5/;h+bk+3  
ancillary risk 附属风险 PHK#b.B>a8  
annual account 周年帐目;周年帐目报表;年度决算;年结 d-<y'GYw  
annual accounting date 年结日期 h.9Lh ;j  
annual allowance 每年免税额;年积金;年度津贴;年津 '=~y'nPG7  
annual balance 年度余额 Z+dR(9otH3  
annual disposable income 每年可动用收入 5 muW*7  
annual estimates 周年预算 Gh|!FRK[$  
annual fee 年费 z-gwNE{  
annual general meeting 周年大会 &0eB@8{N  
annual growth rate 年增率;每年增长率  ke#;1  
annual long-term supplement 长期个案每年补助金 4@V] zfu^Q  
annual pensionable emolument 可供计算退休金的年薪 5p|@)  
annual report 年报 }>w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ntn md  
annual return 周年报表;周年申报表;每年报税表格 XH *tChf<  
Annual Return Rules 《周年报表规则》 D+)=bPMe  
annual review of consumer prices 每年消费物价回顾 0;h1LI)  
annual roll-forward basis 逐年延展方式 3uw7 J5x  
annual salary 年薪 /h M>dkwu  
annual statement 年度报表;年度决算表 yK B[HpU-  
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>K?  
annuitant 年金受益人 xI: 'Hk1  
annuity 年金 +.lWck  
annuity contract 年金合约 huoKr  
annuity on human life 人寿年金 /8MQqZ C  
antecedent debt 先前的债项 ?R]y}6 P$  
ante-dated cheque 倒填日期支票 oyt//SE  
anticipated expenditure 预期开支 {~^)-^Wt:  
anticipated net profit 预期纯利 T"H )g  
anticipated revenue 预期收入 JZ% F  
anti-inflation measure 反通货膨胀措施 1 (i>Vt.+  
anti-inflationary stance 反通货膨胀立场 6{$dFwl  
apparent deficit 表面赤字 bQy%$7UmX,  
apparent financial solvency 表面偿债能力 U+"=  
apparent partner 表面合伙人 `zp2;]W  
application for personal assessment 个人入息课税申请书 cQ.;dtT0  
application of fund 资金应用 hu|hOr8  
application to release as liquidator and to destruct the books of accounts and documents icul15'i  
申请免除清盘人职务及毁灭帐簿与文件 $uw+^(ut  
appointed actuary 委任精算师 Kyp0SZp[  
appointed auditor 委任核数师;委任审计师 ^B5cNEO  
appointed trustee 委任的受托人 S@g/Tn  
appointer 委任人 e^NEj1  
apportioned pro rata 按比例分摊  ;Z q~w  
apportionment 分配;分摊 1mJ_I|98  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uvDoo6'  
apportionment formula 分摊方程式 H 1D;:n  
apportionment of estate duty 遗产税的分摊 ' f$L  
appraisal 估价;评估 2]3HX3  
appreciable growth 可观增长 ~Ex.Yp8.  
appreciable impact 显着影响 "-n%874IT  
appreciable increase 可观增长 3> #mO}\  
appreciation 增值;升值 5; PXF  
appreciation against other currencies 相对其他货币升值 $XQxWH|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eqZ+no  
appreciation tax 增值税 -+rF]|Wi  
appropriation 拨款;拨用;拨付 !Gp3/<"Wy$  
appropriation account 拨款帐目 _`_IUuj$E  
Appropriation Bill 拨款法案 !e'0jf-~  
appropriation-in-aid system 补助拨款办法 7vaN&%;E%  
approved assets 核准资产 NceB'YG|  
approved basket stock 认可一篮子证券 t/*K#]26  
approved budget 核准预算 fHd!/%iG  
approved charitable donation 认可慈善捐款 {* j^g6;  
approved charitable institution 认可慈善机构 [u9JL3  
approved currency 核准货币;认可货币 !049K!rP{  
approved estimates 核准预算 :pDY  
approved estimates of expenditure 核准开支预算 ~BvY8\@B  
approved overseas insurer 核准海外保险人 Ydh<TF4!  
approved overseas trust company 核准海外信托公司 q Iy^N:C2'  
approved pooled investment fund 核准汇集投资基金 WjrMd#^  
approved provident fund scheme 认可公积金计划 %Lp7@  
approved provision 核准拨款 Yv>BOK  
approved redeemable share 核准可赎回股份 2]} Uov  
approved regional stock 认可地区性证券 +&7Kk9^  
approved retirement scheme 认可退休金计划 q[7d7i/r6  
approved subordinated loan 核准附属贷款 `8(h,aj;  
arbitrage 套戥;套汇;套利 hO/5>Zv?  
arbitrageur 套戥者;套汇者 k&A7alw  
arbitrary amount 临时款项 ZjZhz`  
arrangement 措施;安排;协定 `_1(Q9Q  
arrears 欠款 :Jeo_}e 0  
arrears of pay 欠付薪酬 i.t9jN  
arrears of revenue 逾期未收税款;逾期未收的帐项 \$'m ^tVU  
articles of association 组织章程;组织细则;组织章程细则 7y)=#ZG'R  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *1W, M zg  
ascertainment of profit 确定利润 tP`G]BCbt  
"Asia Clear" “亚洲结算系统” 3_MS'&M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V[Rrst0yo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +lW}ixt  
Asian Development Fund [ADF] 亚洲发展基金 u\XkXS`  
Asian dollar bond 亚洲美元债券 8pPC 9ew\=  
Asian dollar market 亚洲美元市场 ^.#X<8hr  
Asian dollar rate 亚洲美元利率 3kiE3*H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9Yl8n dP^E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a_{io`h3&  
asked price 沽盘;喊价;索价;卖方报价 0TO_1 0D  
assessable income 应评税入息 eOehgU5x  
assessable loss 应评税亏损 )[^y t0%  
assessable profit 应评税利润 {jhmp\PN  
assessable value 应评税值 "%E-X:Il#  
assessed profit 估定利润 y|6@-:B.  
assessed value 经评估价值 `~ _H=l9{  
assessment 评税;评定;估价;评税单 OK-sT7But  
assessment number 评税编号;估价编号 E69:bQ94u  
assessment of additional tax 补加税评税 PZuq'^p  
assessment of performance 业绩评估;实绩评价 i Y*o;z,~  
Assessor 评税主任 U|J$?aFDr  
asset price bubbles 资产价格泡沫 5fu+rU-#  
asset-backed securities 具资产保证的证券 ,\lY Px\P[  
assets accretion 资产增值 "Ap$ Jl B  
assets and liabilities 资产与负债 vm\wO._  
assets betterment statement 资产递增表;资产改进表 (Pv`L  
assets lending 实物放款;有抵押贷款 EmX>T>~#D  
assets of the company passing on the death 死者去世时转移的公司资产 .?rbny  
assets pledged as security for liabilities 用作负债抵押的资产 Dxt),4 %P  
assets portfolio 资产投资组合 +Y>"/i. N  
assets price 资产价格 [eNkU">}  
assets quality 资产质素 |rHG%VnBH  
assets realization 资产变现 _8Nw D_"  
assets refinancing arrangement 资产再集资安排 1Xy8|OFc[  
assets securitization 资产证券化 M3Khc#5S(  
assets situated outside Hong Kong 在香港以外地方的资产 P +dA~2k  
assets stripping 削减资产;拆卖资产 9- xlvU,o  
assets value 资产值 mRhd/|g*  
assignee 承让人 7fju  
assignment 转让;转让书;转让契 t7w-TJvP  
assignment of interest 权益转让 ~u /aOd  
assignment of letters patent and trade mark 专利证书及商标转让 &8<<!#ob  
assignment of property 物业转让;物业转让书 0R HS]cN  
assignment right 转让权 khU6*`lQ  
assignor 转让人 7/H^<%;y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fJN*s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Oj4v#GK]  
associate member 附属会员 jR{-  
associated body corporate 相联法人团体 T'ED$}N>~  
associated company 相联公司;联属公司  0xJ7M.  
associated corporation 相联法团 3 p/b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;V_.[aX  
公认会计师公会〔英国〕 B_{HkQ.PW  
Association of Futures Exchange Brokers 香港期货经纪协会 }p~OCW!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6'xomRpYN  
association of underwriters 承保人组织 YD&|1h  
assumption of control 接管 F9(._ow[  
assurance 担保;保险;转易;转易书 GX4QaT%  
assurance of interest 权益的转易 Z_H?WGO  
at 19XX price 按一九XX年价格计算 @#RuSc  
at a discount 按赔价计算;按贴水价格计算;打折扣 Rn`ld@=p[  
at a premium 按溢价计算;按升水价格计算 'lJEHz\  
at call 通知付款;按通知 ?X\3&Ujy$  
at constant market price 按固定市价计算 r&}(9Cq&"y  
at constant price 按固定价格计算 U1ZIuDg'E  
at cost 按成本计算 KH7VR^;mk  
at current market price 按当时市价计算;按现时市价计算 j-7u>s-l  
at current price 按当时价格计算;按现时价格计算 XJqTmj3   
at factor cost 按要素成本计算;按生产要素成本计算 IY=/` g  
at money-of-the-day price 按付款当日价格计算 AXwaVLEBQ  
at or better 按指定或较佳价位〔买卖指令〕 8b|OXWl  
at par 按面值计算;平价 u!Xb?:3uj  
at sight 见票即付 & _; y.!  
at the close 按收市盘 2w+U$6e C  
at the opening 按开市盘 lnS(&`oh\=  
attestation 见证;见证条款 L7'%;?Z  
at-the-money option 平价期权 UMV)wy|j  
attorney 受权人;受托代表人 @;vNX*-J  
attornment 新拥有人承认书 z{9=1XY  
attributable profit 可归属利润 % Y~>Jl  
attributable share value 可归属股份价值 dsJm>U)  
Auckland Stock Exchange 奥克兰证券交易所 N0i!l|G6  
auction 拍卖 w OI^Q~  
auctioneer 拍卖商 -fE.<)m=!  
audit 审计;核数 /~De2mq1   
Audit Commission 审计署 bEm7QgV{X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *5_V*v6  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ~q)u(W C|  
audit review 帐目审查 7kKuZW@K-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0ZMJ(C  
audited account 审计帐目;经审计的帐目 M=OCz gj  
audited annual account 经审计的周年帐目 v??TJ^1  
audited balance sheet 经审计的资产负债表 ,LD m8   
auditor 核数师;核数主任;审计师 #05jC6  
auditor's certificate 核数师证明书;审计师证明书 lVz9k  
auditor's report 核数师报告;审计师报告 vw2`:]Q+  
Aussie bond 澳元债券 {_?rh,9q  
austerity budget 紧缩预算 S,)d(g3>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 k1)%.pt%  
Australia All Ordinaries Index 澳洲所有普通股票指数 ? B@&#E!/f  
Australian Dollar [AUD] 澳元 ~9\$5n)a  
Australian Options Market 澳大利亚期权市场 eG5Y+iL-V  
Australian Securities Commission 澳洲证券事务监察委员会 ='Q{R*u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n]Zk;%yL  
Australian Stock Exchange 澳大利亚证券交易所 6i.gyD  
Austrian Schilling [ATS] 奥地利先令 (hIF]>,kl  
authentication 认证;鉴证 jjRUL.  
authority to purchase 委托购买证;委购书 +oI3I~  
authorization 认可;核准;授权;授权书 tF*szf|$-  
authorization by direction 指示授权 QT! 4[,4  
authorization by instruction 指令授权 A4.4Dji,x  
authorization by warrant 令状授权 *O,H5lwU  
authorization of unit trust 单位信托的认可 {:Aw_z:'  
authorized agent 指定代理人 /kgeV4]zR  
authorized capital 法定资本 [}OgSP9i  
authorized clerk 出市员 y}FZD?"  
authorized dealer 认可交易商 `:e U.  
authorized financial institution 认可财务机构 -&|: 0#@P  
authorized fund 认可基金 {`(>O"_[Q  
authorized fund house 获授权的基金公司;认可基金公司 ]PWDE"  
authorized institution 认可机构 {ox2Tg?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \\,f{?w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \\06T `  
authorized insurer 获授权保险人;获认可承保人 7Ym(n8  
authorized investment 特准投资项目 %<"}y$J  
authorized person 获授权人 K<4Kk3  
authorized representative 获授权代表 5!I4l1  
authorized share capital 法定股本 =^&%9X  
automated quotation system 自动报价系统 n(1')?"mA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j'?7D0>  
自动交易系统〔香港期货交易所有限公司〕 YAVy9$N-  
automatic adjustment mechanism 自动调整机制 6KHN&P  
automatic adjustment system 自动调整系统 R\mR$\cS  
Automatic Clearing House 自动票据交换所  x}TS  
automatic exchange rates accumulation system 自动化汇率累集系统 p8}(kHUp(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 QSw<%pcJE@  
automatic teller machine [ATM] 自动柜员机 sa1h%<   
autopay 自动转帐 {D`'0Z1"  
available assets 可用资产 J-xS:Ha'l  
available fiscal reserve 现存财政储备 !345 %,  
available profit 可用利润 q5x[~]?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 5O <>mCF  
average 平均;平均数;海损 uR;gVO+QC  
average basic salary 平均基本薪金 ^Hrn  ]  
average consumer expenditure 平均消费开支;一般消费开支 T!RT<&  
average cost 平均成本 ^/U27B  
average cost of land production 增辟土地平均成本 <eN_1NTH_  
average daily turnover 平均每日成交额 'sh~,+g  
average daily wage rate 平均每日工资率 o:S0*  
average expenditure pattern 平均开支模式 C NsNZJ  
average growth rate 平均增长率 m8R9{LC  
average net fixed assets 固定资产平均净值 vI1i, x#i  
average of relatives 相对价格平均数 vb Y3;+M>  
average price 平均价格 ^qGb%! l  
average propensity to consume 平均消费倾向;一般消费倾向 Fmyj*)J[Z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *\}}Bv+9  
average rate 平均率 <TGn=>u  
average revenue 平均收入;平均收益 /E;y,o75  
average stock 平均库存;平均存货 ^y!;xc$(Qs  
average yearly rent 平均年租 }`(N:p  
avoidance of double taxation 避免双重课税 `x8J  
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 b-ll  
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