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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: |N)),/R_  
A share A股;甲类股份 L A A(2  
abatement of tax 减税;减扣免税额 XpkOCo02  
ABN AMRO Bank N.V. 荷兰银行 |'P$zMAF  
above-the-line expenditure 线上项目支出;经常预算支出 1tI=Dw x  
above-the-line receipt 线上项目收入;经常预算收入  .9r85  
ABSA Asia Limited 南非联合亚洲有限公司 %{3q=9ii  
absolute change 绝对数值变更 7{w}0PMx  
absolute expenditure 实际开支 %\|{_]h}y  
absolute guideline figure 绝对准则数字 QY<5o;m`  
absolute interest 绝对权益 KZcmNli&A  
absolute order of discharge 绝对破产解除令  h 7l>(3  
absolute profit margin 绝对利润幅度 7hu7rWY`E  
absolute value 实值;绝对值 b5Q>e%i#  
absolutely vested interest 绝对既得权益 /NiD#s0t  
absorbed cost 已吸收成本;已分摊成本 %QGw`E   
absorption 吸收;分摊;合并 Q(q&(/  
absorption rate 吸收率;摊配率;分摊率 _/%,cYVc8!  
ACB Finance Limited 亚洲商业财务有限公司 W[j, QU  
acceptable form of reciprocity 合理的互惠条件 GP %hf{  
acceptable rate 适当利率;适当汇率 |#SZd Xg  
acceptance agreement 承兑协议 v@M^ukk'}  
acceptance for honour 参加承兑 /K1cP>oE  
acceptor 承兑人;接受人;受票人 h7T),UL  
acceptor for honour 参加承兑人 `F&~SU,  
accident insurance 意外保险 *TI?tD  
Accident Insurance Association of Hong Kong 香港意外保险公会 )u=W?5%=}  
accident insurance scheme 意外保险计划 6@8z3JW.A  
accident year basis 意外年度基准 U~"Y8g#qgy  
accommodation 通融;贷款 ,=[% #gS  
accommodation bill 通融票据;空头票据 Suo$wZ7J  
accommodation party 汇票代发人 }P{Wk7#Jq  
account balance 帐户余额;帐户结余 <Q- m &  
account book 帐簿 H|wP8uQC  
account collected in advance 预收款项 ]{\M,txo8  
account current book 往来帐簿 "8cI]~ V  
account of after-acquired property 事后取得的财产报告 &|RTLGwX  
account of defaulter 拖欠帐目 vlEW{B;)Z  
account payable 应付帐款 t#t[cgI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gJrWewEe  
account receivable 应收帐款 SZ$WC8AX  
account receivable report 应收帐款报表 v3XM-+Z4  
account statement 结单;帐单;会计财务报表 10c.#9$  
account title 帐户名称;会计科目 =8<~pr-NO  
accountant's report 会计师报告 r;[=y<Yf  
Accountant's Report Rules 会计师报告规则 Av5:/c.B  
accounting and auditing procedure 会计与审计程序;会计与核数程序 NIbK3`1  
Accounting Arrangements 《会计安排》 ]PoWL;E'  
accounting basis 会计基础 B {:a,V7  
accounting by Official Receiver 破产管理署署长呈交的帐目 0{8L^ jB/  
Accounting Circular 《会计通告》 %-.;sO=g  
accounting class 会计类别 rvd%z7Z1o  
accounting date 记帐日期;会计结算日期 !3mt<i]a"  
accounting for money 款项核算 #C?M-  
Accounting Officer 会计主任 hKWWN`;b !  
accounting period 会计报告期;会计期 oo7}Hg>  
accounting policy 会计政策;会计方针 w( XZSE  
accounting practice 会计惯例 SUUN_w~  
accounting principle 会计准则 3z2 OW@zL$  
accounting record 会计记录 6(4d3}F  
accounting report 会计报告 6X m'^T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c-Yd> 4+ 1  
Accounting Society of China 中国会计学会 CPRVSN0b{4  
accounting statement 会计报表 V(DY!f_%  
accounting system 会计制度;会计系统  <9yh:1"X  
accounting transaction 会计事项;帐务交易 5Lej_uqF   
accounting treatment 会计处理 lG94^|U  
accounting year 会计年度 |b.xG_-s1  
accretion 增值;添加 `V\?YS}  
accrual 应计项目;应累算数目 7>F{.\Z  
accrual basis 应计制;权责发生制 "z3rH~q72  
accrual basis accounting 应计制会计;权责发生制会计 |llJ%JhF  
accrue 应累算;应计 uXh:/KO  
accrued benefit 应累算利益 flFdoEV.U)  
accrued charges 应计费用 mOn_#2=KF  
accrued cumulative preference share dividend 应累算的累积优先股股息 [p`5$\e  
accrued expenses 应累算费用 ow3.jHsLA  
accrued interest payable 应付利息;应计未付利息 }F_c0zM  
accrued interest receivable 应收利息;应计未收利息 LjG^c>[:m  
accrued right 累算权益 @y`xFPB  
accruing profit 应累算的利润 RLnL9)`W  
accumulated fiscal reserve 累积财政储备 U{hu7  
accumulated profit 累积利润;滚存溢利 Op ?"G  
accumulated reserve 累积储备 n%J=!z3  
accumulation of surplus income 累积收益盈余 #m{*]mY@  
acquired assets 既得资产 Wx{E\ l  
acquisition 收购;购置;取得 ;t\h"K<,|  
acquisition cost 购置成本 {.{Wl,|7  
acquisition expenses 购置费用 #H>{>0q  
acquisition of 100% interest 收购全部股权 c8JW]A`9b)  
acquisition of control 取得控制权 y-1e(:GF  
acquisition of fixed assets 购置固定资产 gaY&2  
acquisition of shell “买壳” p#ar`-vQ  
acquisition price 收购价 `<X-3)>;G  
act of God 天灾 !sm/BsmL7T  
acting partner 执事合伙人 !V37ePFje  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1Qf}nWy  
active partner 积极参与的合伙人 $?0ch15/  
active trading 交投活跃 gtA34iw  
actual circulation 实际流通 UDg' s  
actual cost 实际成本 UlE%\L0GD&  
actual expenditure 实际开支;实际支出 EaO@I.[  
actual income 实际入息;实际收入;实际收益 DdgiY9a.  
actual market 现货市场 6&eXQl  
actual price 现货价;实际价格 :V)jm`)#+  
actual profit 实际利润 cu0IFNF}[  
actual quotation 实盘;实际价位;实际报价 =79R;|5  
actual year basis 按实际年度计算 Z,38eQpM  
actuals 实货 0d9z8y  
actuarial investigation 精算调查 8I#ir4z#<  
actuarial principle 精算原则 P#~B @d  
actuarial report 精算师报告 Vi8A4  
Actuarial Society of Hong Kong 香港精算学会 :/;/mHG]  
actuarial valuation 精算师估值 EE!}$qOR  
actuary 精算师 [!A[oK9i C  
ad referendum agreement 暂定协议;有待覆核的协定 :-k|jt  
ad valorem duty 从价税;按值征税 `R[ZY!=+  
ad valorem duty system 从价税制 &&X,1/  
ad valorem fee 从价费 M`Er&nQs  
ad valorem tariff 从价关税 b]+F/@h~]  
additional allowance 额外免税额 Y$r78h=4  
additional amount for unexpired risk 未过期风险的额外款额 WVy'f|3;  
additional assessable profit 补加应评税利润 ~hLan&T  
additional assessment 补加评税 @dDeOnF  
additional commitment 额外承担 pFd8p@m_2  
additional commitment vote 额外承担拨款 "n!yK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;"wCBuXcu  
additional dependent parent allowance 供养父母额外免税额 i/ilG 3m>  
additional provision 额外拨款 _6ZjF>f  
additional stamp duty 附加印花税 dq[h:kYm  
additional tax 补加税罚款;补加税款 FLqN3D=yQ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 f V. c6  
adjudged bankrupt 被裁定破产 WVbrbs4  
adjudicated bankrupt 裁定破产人 NXY jb(4:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +J X;T(T  
adjudication of bankruptcy 裁定破产;宣告破产 az(<<2=  
adjudication of insolvency 裁定无力偿还债务 zN4OrG 0  
adjusted actual 经调整的实数;调整后的实数 QOF@Dv Q  
adjusted current assets 经调整的流动资产;调整后的流动资产 DZ8|20b  
adjusted figure 经调整的数字;调整后的数额 #.bW9j/  
adjusted liabilities 经调整的负债;调整后的负债 e<L@QNX  
adjusted loss 经调整的亏损;调整后的亏损 !Lf<hS^  
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 ^/2I)y]W0  
adjusted profit 经调整的利润;调整后的利润 9oWU]A\k>  
adjusted surplus 经调整的盈余额;调整后的盈余额 W7i|uTM  
adjusted value 经调整的价值;调整后的价值 K9lgDk"i  
adjustment 调整;修订;理算〔保险〕 RdTM5ANT  
adjustment centre 调剂中心 y/lF1{}5  
adjustment lag 调整过程的时间差距;调整时差 kXMp()N8`  
adjustment mechanism 调整机制 +2~k Hrv  
adjustment of loss 亏损调整 l90mM'[  
adjustment process 调整过程;调整程序 /d8o*m'bu!  
adjustment range 调整幅度 &XP(D5lf`B  
administered exchange rate 受管制汇率 ,5}U H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xP9(J 0y  
administration expenses 行政费用 f!Q\M1t)  
administration fee 手续费;行政费 RK>Pe3<  
administration in bankruptcy 破产管理 BM%wZ: s  
administration order 遗产管理令 K}V CFV  
administrator 管理人;遗产管理人 NO"PO @&Wk  
administrator of the estate 遗产管理人 _'u]{X\k{J  
admission of debt 债项承认书 yPm2??5MW>  
admission of proof 接纳债权证明 c7Z4u|G  
advance 放贷款项;垫付款项;预支款项;预付款项 RpHlq  
advance account 暂支帐目;预付款帐户 7|P kc(O  
advance compensation 预付补偿金 U2oCSo5:3N  
advance from shareholder 股东垫款 Y?T{>"_W  
advance pending reimbursement 预支以待日后付还 *2'8d8>R%]  
advanced economy 先进经济体系 w2 )Ro:G  
advancement 预付;预付财产 Hd|l6/[xz  
advances warrant 垫款令 pm&TH d  
advancing 贷出 v<qh;2  
adverse balance 逆差 1gEH~Jmj  
adverse exchange 逆汇 c8qr-x1HG  
advertisement addressed to shareholders 在报章刊登的致股东通告 US6_5>/  
advice for collection 托收通知书 n\#YGL<n  
advice of drawing 提款通知书;汇票通知书 THA9OXP  
advice of payment 付款通知 )*|/5wW1  
Advisory Committee [Securities and Futures Commission] yqK4 "F&  
谘询委员会〔证券及期货事务监察委员会〕 N0U/u'J!g  
Advisory Committee on Diversification 经济多元化谘询委员会 ::L2zVq5V  
affidavit 誓章;遗产申报誓章 R`?l .0  
affidavit of no receipt 述明无收款的誓章 ~xH&"1  
affiliate 联号;联营公司;附属公司 +8=$-E=  
affiliated company 附属公司;联号;联营公司 <P9fNBGa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ) "#'   
affordability 负担能力 %B3~t>  
African Development Bank [AfDB] 非洲开发银行 WA{igj@\  
after-acquired property 事后取得的财产 &v\F ah U  
after-hours dealing 市后交易 .b :!qUE^  
after-tax profit 税后盈利;税后利润;税后溢利 snV*gSUH  
agency agreement 代理协议 q>q:ZV  
agency expenses 代理机构的开支 <O x[![SR  
agency fee 代理费 +Qs]8*^?;  
Agency Law 《代理法》 q!K :N?  
agent 代理人;承销人 jXcJ/g(X3  
agent of company 公司代理人 4DXbeQs:  
agent's fee 代理人费;经纪费 R{hX--|j  
aggregate 总计;总数;总体数字 k#*-<1  
aggregate amount 总款额;总额 &{iC:zp  
aggregate assets and liabilities 总体资产与负债 .{Y;6]9[  
aggregate at constant price 按固定价格计算的总体数字 b^Hr zn  
aggregate demand 总需求 ,CO2d)}  
aggregate gross position 总持仓量 fS]& ?$q  
aggregate limit 总限额 Vla,avON  
aggregate of salaries tax 合计薪俸税 @WJ;T= L  
aggregate performance 总体表现;总体业绩 x "W~m.y$h  
aggregate supply 总体供应 ;rh.6Dl  
aggregate surplus 总盈余 rvA>khu0/  
aggregate total 整体总额 E(qYCafC  
aggregate value 总值;合计价值 XLpP*VH3  
aggregated basis 合计基准 #kg`rrF r  
aggregated net chargeable income 合计应课税入息实额 1CtUf7 `/Q  
aggregation 合并计算;合计;总和 4Nm>5*]  
aggregation of incomes of husband and wife 夫妇入息合并计算 P{L=u74b{x  
aggregation of property 财产的总和 eK8H5YE  
agio 差价;贴水 pA7-B>Y  
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》 5'lVh/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dzcF1 5H1  
《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》 5 s7BUT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FU|brS t  
《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》 | %_C$s%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f^%3zWp|-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PSrx !  
agreement for a settlement 授产协议 &\zYbGU  
agreement for assignment 转让协议 F<4rn  
agreement for sale 售卖协议;买卖协议 3)OZf{D[  
agreement for sale and purchase 买卖协议 #86N !&x  
agreement for the payment of interest 支付利息协议 %cNN<x8  
agreement for the repayment of money 还款协议 ;5a$ OM  
agreement of reinsurance 再保险协议 mrGV{{.  
Agricultural Bank of China 中国农业银行 -15e  
air passenger departure tax 飞机乘客离境税 s8j |>R|k  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5zuwqOD*  
airport tax 机场税 sYTz6-  
alcohol duty 酒精税 lR(9;3  
alienation 让与;让渡;转让 MB}nn&u#  
alimony 生活费;赡养费 M!mL/*G@YE  
All Ordinaries Index [AOI] 所有普通股指数 Q G) s  
all risks 全险;综合险 j:9M${~  
All Sales Record for Stock Market 《股票市场成交报告》 HKN|pO3v  
Allied Capital Resources Limited 新联财务有限公司 %V_ XY+o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 dQX-s=XJ  
allocation letter 拨款信件 D{9a'0J  
allocation of fund 分配款项;预留款项 egmUUuO  
allocation of profit 利润分配;溢利分配 zcpL[@B  
allocation warrant 拨款令 dg D-"-O  
allotment 分配;配股 mY|c7}>V;  
allotment notice 股份配售通知;配股通知 Q+CJd>B  
allotment of shares 股份分配 ; :e7Z^\/k  
allowable 可获宽免;免税的 ! FcGa  
allowable business loss 可扣除的营业亏损 KbJ6U75|f  
allowable expenses 可扣税的支出 ^0,}y]5p  
allowance 免税额;津贴;备抵;准备金 aRd~T6I  
allowance for debts 债项的免税额 6]4~]!  
allowance for depreciation by wear and tear 耗损折旧免税额 / "m s  
allowance for funeral expenses 殡殓费的免税额 OjU{r N*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fif;n[<  
allowance for repairs and outgoings 修葺及支出方面的免税额 DR"Y(-xl  
allowance to debtor 给债务人的津贴 7KtU\u  
alteration of capital 资本更改 [o^$WL?c  
alternate trustee 候补受托人 ITPE2x  
amalgamation 合并 g 2Fg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AvL /gt:  
ambit of charges 征税范围;收费范围 X)g X9DA  
amended valuation 经修订的估值 " <bjS  
American Commodities Exchange 美国商品交易所 B<W}:>3  
American Express Bank Limited 美国运通银行 WC_.j^sW  
American Stock Exchange 美国证券交易所 N$=YL @m8  
amortization 摊销 N=mvr&arP  
amount due from banks 存放银行同业的款项 :kZ]Swi 5  
amount due from banks abroad 存放海外银行同业的款项 g pciv  
amount due from holding companies 控股公司欠款 \e a*  
amount due from local banks 存放本港银行同业的款项 "|\hTRQ  
amount due to banks 银行同业的存款 hV3]1E21"  
amount due to banks abroad 海外银行同业的存款 D5zc{) /  
amount due to holding companies 控股公司存款 &BVUK"}P  
amount due to local banks 本港银行同业的存款 k|fM9E  
amount due to outport banks 外埠银行同业的存款 q/U-WQ<+  
amount for note issue 发行纸币的款额 >N3X/8KL%  
amount of bond 担保契据的款额 ? Fqh i  
amount of consideration 代价款额 /Pjd"  
amount of contribution 供款数额 ?Ld),A/c  
amount of indebtedness 负债款额 W3i<Unq  
amount of principal of the loan 贷款本金额 8~y!X0Ov!  
amount of rates chargeable 应征差饷数额 cMK|t;" 3  
amount of share capital 股本额 oKGH|iVEe  
amount of sums assured 承保款额 ?[Yn<|  
amount of variation 变动幅度 @Y~gdK  
amount of vote 拨款数额 HB9"T5Pd*  
amount payable 应付款额 t!D'ZLw  
amount receivable 应收款额 R6~6b&-8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /X8a3Eqp9  
analysis 分析 U<6)CW1;  
ancillary risk 附属风险 m?-)SA  
annual account 周年帐目;周年帐目报表;年度决算;年结 sBlq)h;G?6  
annual accounting date 年结日期 3P_.SF  
annual allowance 每年免税额;年积金;年度津贴;年津 Ehy(;n)\  
annual balance 年度余额 2e6P?pX~2  
annual disposable income 每年可动用收入 eKP >} `  
annual estimates 周年预算 $`xpn#l z  
annual fee 年费 CW`^fI9H  
annual general meeting 周年大会 51:5rN(_  
annual growth rate 年增率;每年增长率 R0M>'V?e  
annual long-term supplement 长期个案每年补助金 fMwF|;  
annual pensionable emolument 可供计算退休金的年薪 :7@[=n  
annual report 年报 4n#u?)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |@d(2f8  
annual return 周年报表;周年申报表;每年报税表格 Cq@7oi]W0  
Annual Return Rules 《周年报表规则》 ]xf89[;0  
annual review of consumer prices 每年消费物价回顾 yCz"~c  
annual roll-forward basis 逐年延展方式 J rK{MhO  
annual salary 年薪 7$7|~k  
annual statement 年度报表;年度决算表 P]"@3Z&w  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 28JVW3&)  
annuitant 年金受益人 \Vv)(/q{  
annuity 年金 do`'K3a"  
annuity contract 年金合约 ~vP_c(8f  
annuity on human life 人寿年金 Q3=X#FQ  
antecedent debt 先前的债项 `+=Zq :0  
ante-dated cheque 倒填日期支票 v~RxtTu  
anticipated expenditure 预期开支 ?23J(;)s  
anticipated net profit 预期纯利 A@M2(?w4  
anticipated revenue 预期收入  WLWfe-  
anti-inflation measure 反通货膨胀措施 l=" (Hp%b  
anti-inflationary stance 反通货膨胀立场 f$</BND  
apparent deficit 表面赤字 tzl,r"k3  
apparent financial solvency 表面偿债能力 6oKlr,.  
apparent partner 表面合伙人 U>Is mF>m  
application for personal assessment 个人入息课税申请书 z:UkMn[  
application of fund 资金应用 e_Zs4\^ef  
application to release as liquidator and to destruct the books of accounts and documents FoIK, MdJ  
申请免除清盘人职务及毁灭帐簿与文件 7<kr|-  
appointed actuary 委任精算师 ZSlK   
appointed auditor 委任核数师;委任审计师 e?\Od}Hbw  
appointed trustee 委任的受托人 3{H!B&sb  
appointer 委任人 y;0Zk~R$  
apportioned pro rata 按比例分摊 /3+E-|4s  
apportionment 分配;分摊 XffHF^l9F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =PU@'OG  
apportionment formula 分摊方程式 Gj#BG49g2  
apportionment of estate duty 遗产税的分摊 `U?S 9m  
appraisal 估价;评估 zBrIhL]95  
appreciable growth 可观增长 E=v4|/['N  
appreciable impact 显着影响 bq7()ocA  
appreciable increase 可观增长 )`=N+k]  
appreciation 增值;升值 q9zeN:><  
appreciation against other currencies 相对其他货币升值 P^ -x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U ;4;>  
appreciation tax 增值税 Q1h v2*/U  
appropriation 拨款;拨用;拨付 4/o9K*M+  
appropriation account 拨款帐目 !/F-EJOH6C  
Appropriation Bill 拨款法案 NFU=PS$  
appropriation-in-aid system 补助拨款办法 G*v,-O  
approved assets 核准资产 EY1L5 Ba.  
approved basket stock 认可一篮子证券 hO3C _}  
approved budget 核准预算 gi A(VUwI>  
approved charitable donation 认可慈善捐款 4[0.M  
approved charitable institution 认可慈善机构 X bV?=  
approved currency 核准货币;认可货币 g2lv4Tiq-  
approved estimates 核准预算 ZDr TPnA[  
approved estimates of expenditure 核准开支预算 [o'}R`5)  
approved overseas insurer 核准海外保险人 ~"~uXNd  
approved overseas trust company 核准海外信托公司 :Ea ]baM"  
approved pooled investment fund 核准汇集投资基金 t5p#g <$  
approved provident fund scheme 认可公积金计划 KbRKPA`  
approved provision 核准拨款 ,g)9ZP.F  
approved redeemable share 核准可赎回股份 4_eFc$^  
approved regional stock 认可地区性证券 RML'C:1  
approved retirement scheme 认可退休金计划 !hPe*pPVV)  
approved subordinated loan 核准附属贷款 Bsz;GnD|r  
arbitrage 套戥;套汇;套利 RG_)<U/B  
arbitrageur 套戥者;套汇者 b~G|Bhxa  
arbitrary amount 临时款项 !P)7t`X  
arrangement 措施;安排;协定 Y0OVzp9 b  
arrears 欠款 5.)/gK2$  
arrears of pay 欠付薪酬 ?@_,_gTQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 T|nN.  
articles of association 组织章程;组织细则;组织章程细则 "_&HM4%!  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M7lMOG (\  
ascertainment of profit 确定利润 |}roR{gc|  
"Asia Clear" “亚洲结算系统” X"G3lG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yIThzy S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z3}4 +~~  
Asian Development Fund [ADF] 亚洲发展基金 2|^bDg;W+u  
Asian dollar bond 亚洲美元债券 }oTac  
Asian dollar market 亚洲美元市场 u RNc9  
Asian dollar rate 亚洲美元利率 8>jd2'v{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 KK*"s^ L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hMs}r,*  
asked price 沽盘;喊价;索价;卖方报价 fx4X!(w!B  
assessable income 应评税入息 &"svt2  
assessable loss 应评税亏损 dQFx]p3L  
assessable profit 应评税利润 hMx/}Tw wt  
assessable value 应评税值 ]HP  
assessed profit 估定利润 .es= w=  
assessed value 经评估价值 p>p=nLK  
assessment 评税;评定;估价;评税单 V# 6`PD6  
assessment number 评税编号;估价编号 L7*~8Y  
assessment of additional tax 补加税评税 @le23+q  
assessment of performance 业绩评估;实绩评价 7"y"%+*/  
Assessor 评税主任 dDk<J;~jGJ  
asset price bubbles 资产价格泡沫 F3a"SKMW  
asset-backed securities 具资产保证的证券 Hw/1~O$T  
assets accretion 资产增值 IV:Knh+ ?  
assets and liabilities 资产与负债 I|$_[Sw  
assets betterment statement 资产递增表;资产改进表 ;z7iUke0%  
assets lending 实物放款;有抵押贷款 Hp":r%)  
assets of the company passing on the death 死者去世时转移的公司资产 |^@TA=_  
assets pledged as security for liabilities 用作负债抵押的资产 { lLUZM  
assets portfolio 资产投资组合 8DLMxG  
assets price 资产价格 e:.Xs  
assets quality 资产质素 _"F(w"|  
assets realization 资产变现 FUm-Fp  
assets refinancing arrangement 资产再集资安排 (N43?iv(  
assets securitization 资产证券化 s\Cl3  
assets situated outside Hong Kong 在香港以外地方的资产 :h3 Gk;u  
assets stripping 削减资产;拆卖资产 te'<xfG  
assets value 资产值 bd<zn*H Z*  
assignee 承让人 YrgwR  
assignment 转让;转让书;转让契 Md_\9G .e  
assignment of interest 权益转让 D x Vt  
assignment of letters patent and trade mark 专利证书及商标转让 W~Mj6c~S"  
assignment of property 物业转让;物业转让书 t/S~CIA  
assignment right 转让权 Z!|nc.  
assignor 转让人 /{1xpR  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 lTdYPqMi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  ;nv4lxm  
associate member 附属会员 "mT~_BsD  
associated body corporate 相联法人团体 P67r+P,  
associated company 相联公司;联属公司 ZwF_hm=/[  
associated corporation 相联法团 2@ACmh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c6dL S  
公认会计师公会〔英国〕 it>FG9hVo  
Association of Futures Exchange Brokers 香港期货经纪协会 ;][1_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F/RV{} 17E  
association of underwriters 承保人组织 XX}RbE#4  
assumption of control 接管 \&AmX8" [  
assurance 担保;保险;转易;转易书 tp*AA@~  
assurance of interest 权益的转易 yNY1g?E  
at 19XX price 按一九XX年价格计算 %wvSD&oz  
at a discount 按赔价计算;按贴水价格计算;打折扣 8u;l<^<  
at a premium 按溢价计算;按升水价格计算 eB!0:nHN  
at call 通知付款;按通知 bEy j8=P;  
at constant market price 按固定市价计算 Yw+_( 2 9=  
at constant price 按固定价格计算 31YzTbl[H  
at cost 按成本计算 -@L*i|A  
at current market price 按当时市价计算;按现时市价计算 O-bC+vB]M  
at current price 按当时价格计算;按现时价格计算 -jFt4Q7}8  
at factor cost 按要素成本计算;按生产要素成本计算 ~c3!,C  
at money-of-the-day price 按付款当日价格计算 ](- :l6  
at or better 按指定或较佳价位〔买卖指令〕 \\x``*  
at par 按面值计算;平价 v*l1"0$  
at sight 见票即付 }3^t,>I=,6  
at the close 按收市盘 t~ Q {\!  
at the opening 按开市盘 =1yU& PJ  
attestation 见证;见证条款 hMeE@Q0  
at-the-money option 平价期权 R^fVw Dl\  
attorney 受权人;受托代表人 :)?w 2'O  
attornment 新拥有人承认书 ~N_\V  
attributable profit 可归属利润 2Wq)y1R<T  
attributable share value 可归属股份价值 e [3sWv  
Auckland Stock Exchange 奥克兰证券交易所 pz@_%IUS  
auction 拍卖 SgFyv<6>:  
auctioneer 拍卖商 *)U=ZO6S  
audit 审计;核数 tX&Dum$  
Audit Commission 审计署 +;pdG[N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JTQ$p*2]  
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〕 SpjL\ p0  
audit review 帐目审查 Nx;U]O6A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 EM;]dLh  
audited account 审计帐目;经审计的帐目 l)HF4#Bs  
audited annual account 经审计的周年帐目 ;0P2nc:U~  
audited balance sheet 经审计的资产负债表 .& B_\*  
auditor 核数师;核数主任;审计师 'X"@C;q  
auditor's certificate 核数师证明书;审计师证明书 S;a{wYF6v  
auditor's report 核数师报告;审计师报告 b qEwi[`  
Aussie bond 澳元债券  [9~Bau  
austerity budget 紧缩预算 O:q 0-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G?8LYg!-  
Australia All Ordinaries Index 澳洲所有普通股票指数 DL_2%&k/  
Australian Dollar [AUD] 澳元 yx4B!U  
Australian Options Market 澳大利亚期权市场 $F`jM/B6  
Australian Securities Commission 澳洲证券事务监察委员会 x'+lNlv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k2" Z:\?z  
Australian Stock Exchange 澳大利亚证券交易所 C5\bnk{  
Austrian Schilling [ATS] 奥地利先令 <hkg~4EKc  
authentication 认证;鉴证 BPIp3i  
authority to purchase 委托购买证;委购书 kNMhMEez  
authorization 认可;核准;授权;授权书 A+69_?B TH  
authorization by direction 指示授权 `BmAu[(e&  
authorization by instruction 指令授权 KaZ*HPe(  
authorization by warrant 令状授权 O+@"l$;N  
authorization of unit trust 单位信托的认可 {Fta4D_1N  
authorized agent 指定代理人 d /+sR@\  
authorized capital 法定资本 `QC{}Oo^  
authorized clerk 出市员 W> s@fN9  
authorized dealer 认可交易商 ]tanvJG}'  
authorized financial institution 认可财务机构 "gfy6m  
authorized fund 认可基金 !r,ZyJU  
authorized fund house 获授权的基金公司;认可基金公司 #'mb9GWD3  
authorized institution 认可机构 $C##S@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t IdH?x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &$.Vi&{.  
authorized insurer 获授权保险人;获认可承保人 vS6}R5  
authorized investment 特准投资项目 cmmH)6c>  
authorized person 获授权人 o 4L9Xb7=G  
authorized representative 获授权代表 muwXzN(KX  
authorized share capital 法定股本 #?k$0|60  
automated quotation system 自动报价系统 aBj~370g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U{q6_z|c  
自动交易系统〔香港期货交易所有限公司〕 U\&kT/6vh  
automatic adjustment mechanism 自动调整机制 :+|b7fF  
automatic adjustment system 自动调整系统 {:$0j|zL1  
Automatic Clearing House 自动票据交换所 ?C(Z\"IX  
automatic exchange rates accumulation system 自动化汇率累集系统 y/K%F,WMf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 a\$PqOB!  
automatic teller machine [ATM] 自动柜员机 i,NN"  
autopay 自动转帐 i DO`N!  
available assets 可用资产 w;vp X>  
available fiscal reserve 现存财政储备 h6}oRz9=g  
available profit 可用利润 mHE4Es0  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 T {a%:=`  
average 平均;平均数;海损 #IDDKUE  
average basic salary 平均基本薪金 !T@>Ld:  
average consumer expenditure 平均消费开支;一般消费开支 [-f0s;F1%  
average cost 平均成本 MeW8aL r  
average cost of land production 增辟土地平均成本 W@GcE;#-  
average daily turnover 平均每日成交额 Sdz!J 1  
average daily wage rate 平均每日工资率 j0L9Q|s  
average expenditure pattern 平均开支模式 +^{;o0kcx  
average growth rate 平均增长率 M@UkXA}  
average net fixed assets 固定资产平均净值 ez%RWck  
average of relatives 相对价格平均数 udX4SBq-pC  
average price 平均价格 BP6;dF5 E  
average propensity to consume 平均消费倾向;一般消费倾向 ',n;ag`c  
average propensity to save 平均储蓄倾向;一般储蓄倾向 k2sb#]-/}  
average rate 平均率 B< P H7  
average revenue 平均收入;平均收益 9Xmb_@7b}  
average stock 平均库存;平均存货 z kYl IUD  
average yearly rent 平均年租 ,G S8Gu  
avoidance of double taxation 避免双重课税 BhJqMK>'S  
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  V7%G?  
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