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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: KZeQ47|  
A share A股;甲类股份 //aF5 :Y#  
abatement of tax 减税;减扣免税额 KI+VXH}Y5{  
ABN AMRO Bank N.V. 荷兰银行 )(@Hd  
above-the-line expenditure 线上项目支出;经常预算支出 ^4o;$u4R  
above-the-line receipt 线上项目收入;经常预算收入 ?^N3&ukkyo  
ABSA Asia Limited 南非联合亚洲有限公司 BGfzslK  
absolute change 绝对数值变更 Km^&<3ch#  
absolute expenditure 实际开支 3*@5S]]  
absolute guideline figure 绝对准则数字 !*OJ.W&  
absolute interest 绝对权益 QNl'ZB \  
absolute order of discharge 绝对破产解除令 s8h-,@p  
absolute profit margin 绝对利润幅度 dc rSz4E|>  
absolute value 实值;绝对值 5+wAzVA  
absolutely vested interest 绝对既得权益 /S lYm-uQ+  
absorbed cost 已吸收成本;已分摊成本 kTvd+TP4  
absorption 吸收;分摊;合并 c}0@2Vf  
absorption rate 吸收率;摊配率;分摊率 +k>.Q0n%m  
ACB Finance Limited 亚洲商业财务有限公司 c?@T1h4  
acceptable form of reciprocity 合理的互惠条件 b2FO$Os  
acceptable rate 适当利率;适当汇率 Ggb5K8D*  
acceptance agreement 承兑协议 S1?-I_t+]  
acceptance for honour 参加承兑 [#sz WNfU  
acceptor 承兑人;接受人;受票人 @|tL8?  
acceptor for honour 参加承兑人 LA)[ip4  
accident insurance 意外保险 Tq4-wE+  
Accident Insurance Association of Hong Kong 香港意外保险公会 5;{H&O9Q  
accident insurance scheme 意外保险计划 ~b2wBs)r  
accident year basis 意外年度基准 s S7c!  
accommodation 通融;贷款 _ :VB}>  
accommodation bill 通融票据;空头票据 ^) s2$A:L  
accommodation party 汇票代发人 cx0*X*  
account balance 帐户余额;帐户结余 >HS W]"k  
account book 帐簿 FJ6u.u  
account collected in advance 预收款项 `FC(  
account current book 往来帐簿 5hy""i  
account of after-acquired property 事后取得的财产报告 ziCHjqT  
account of defaulter 拖欠帐目 _"w2Uq  
account payable 应付帐款 _Wa. JUbv  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 s]JF0584  
account receivable 应收帐款 !U~WK$BP  
account receivable report 应收帐款报表 Ez-[ )44/  
account statement 结单;帐单;会计财务报表 82DmG@"s2  
account title 帐户名称;会计科目 ..R-Ms)k=  
accountant's report 会计师报告 q+vx_4  
Accountant's Report Rules 会计师报告规则 {7/0< N G  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c*@E_}C#  
Accounting Arrangements 《会计安排》 x HhN  
accounting basis 会计基础 _Iv6pNd/  
accounting by Official Receiver 破产管理署署长呈交的帐目 6 M*O{f  
Accounting Circular 《会计通告》 )6J9J+%bi  
accounting class 会计类别 a)'5Nw9*  
accounting date 记帐日期;会计结算日期 JQ@E>o7_  
accounting for money 款项核算 L# 2+z@g  
Accounting Officer 会计主任 HZf/CE9T  
accounting period 会计报告期;会计期 G JqJlgHe  
accounting policy 会计政策;会计方针 `u&Zrdr,  
accounting practice 会计惯例 V:c;-)(  
accounting principle 会计准则 [F6U+1n8e  
accounting record 会计记录 /x1![$oC0  
accounting report 会计报告 OUNd@o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 | ]X  
Accounting Society of China 中国会计学会 AQiwugs  
accounting statement 会计报表 LMAE)]N  
accounting system 会计制度;会计系统 3^6 d]f  
accounting transaction 会计事项;帐务交易 ] A+?EE2/  
accounting treatment 会计处理 0PrLuejz  
accounting year 会计年度 Gnq?"</  
accretion 增值;添加 ^i} L-QR  
accrual 应计项目;应累算数目 l|k`YC x  
accrual basis 应计制;权责发生制 [6XF=L,!  
accrual basis accounting 应计制会计;权责发生制会计 _`:1M2=  
accrue 应累算;应计 \hEN4V[  
accrued benefit 应累算利益 3skC$mpJHw  
accrued charges 应计费用 h9G RI  
accrued cumulative preference share dividend 应累算的累积优先股股息  N#a$t&  
accrued expenses 应累算费用 ,^. 88<  
accrued interest payable 应付利息;应计未付利息 xe` </  
accrued interest receivable 应收利息;应计未收利息 hj.a&%  
accrued right 累算权益 j?x>_#tIY  
accruing profit 应累算的利润 <,e+ kL{  
accumulated fiscal reserve 累积财政储备 )j0TeE1R  
accumulated profit 累积利润;滚存溢利 ;k>&FWEG  
accumulated reserve 累积储备 5Ezw ~hn  
accumulation of surplus income 累积收益盈余 5jgR4a*_v  
acquired assets 既得资产 GfmI<{da  
acquisition 收购;购置;取得 s pp f  
acquisition cost 购置成本 9#MBaO8_"  
acquisition expenses 购置费用 NP/Gn6fr  
acquisition of 100% interest 收购全部股权 yU-e3O7L  
acquisition of control 取得控制权 "C{}Z  
acquisition of fixed assets 购置固定资产 r'HtZo$^R  
acquisition of shell “买壳” K)DDk9*  
acquisition price 收购价 z;|A(*Y  
act of God 天灾 uJC~LC N  
acting partner 执事合伙人 n T{3o;A  
active market 买卖活跃的市场;交投畅旺的市场;旺市 G2Qlt@.T  
active partner 积极参与的合伙人 #\ X#w<\?  
active trading 交投活跃 YH\OFg@7  
actual circulation 实际流通 )W;o<:x3  
actual cost 实际成本 hM6PP7XH  
actual expenditure 实际开支;实际支出 )quM4=u'  
actual income 实际入息;实际收入;实际收益 _0]S69lp  
actual market 现货市场 /2=#t-p+  
actual price 现货价;实际价格 , P70J b  
actual profit 实际利润 ;kS&A(  
actual quotation 实盘;实际价位;实际报价 sP;nGQ.eN  
actual year basis 按实际年度计算 H1QJ k_RL  
actuals 实货 hPUYyjXPB  
actuarial investigation 精算调查 o4K ~  
actuarial principle 精算原则 ~,oMz<iMV  
actuarial report 精算师报告 l0PZ`m+;j  
Actuarial Society of Hong Kong 香港精算学会 4,CXJ2  
actuarial valuation 精算师估值 7 /VK##z  
actuary 精算师 B"TAjB& *  
ad referendum agreement 暂定协议;有待覆核的协定 V@ cM|(  
ad valorem duty 从价税;按值征税 kT"Kyd  
ad valorem duty system 从价税制 Py@wJEo  
ad valorem fee 从价费 $_o-~F2i5  
ad valorem tariff 从价关税 U |Jo{(Y  
additional allowance 额外免税额 R3;Tk^5A  
additional amount for unexpired risk 未过期风险的额外款额 ]+XYEv  
additional assessable profit 补加应评税利润 T"E6y"D  
additional assessment 补加评税 $o0 iLFIX/  
additional commitment 额外承担 zMm#Rhn  
additional commitment vote 额外承担拨款 -EkWs/'h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T`\x,` ^  
additional dependent parent allowance 供养父母额外免税额 VC\S'z  
additional provision 额外拨款 mpuq 9)6  
additional stamp duty 附加印花税 pgI^4h  
additional tax 补加税罚款;补加税款 C)@y5. G;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >*#1ZB_l  
adjudged bankrupt 被裁定破产 4E]l{"k<  
adjudicated bankrupt 裁定破产人 Sa?ksD2IaB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #h8Sq~0  
adjudication of bankruptcy 裁定破产;宣告破产 |)b6>.^  
adjudication of insolvency 裁定无力偿还债务 )Ch2E|C?=8  
adjusted actual 经调整的实数;调整后的实数 JEahGzO  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;t<QTGJ  
adjusted figure 经调整的数字;调整后的数额 Ma.`A  
adjusted liabilities 经调整的负债;调整后的负债 OWjk=u2Lz  
adjusted loss 经调整的亏损;调整后的亏损 E:JJ3X|  
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 VY;{/.Sa  
adjusted profit 经调整的利润;调整后的利润 )vjh~ybZ  
adjusted surplus 经调整的盈余额;调整后的盈余额 6:Ch^c+IZ  
adjusted value 经调整的价值;调整后的价值 75"f2;  
adjustment 调整;修订;理算〔保险〕 ysxb?6  
adjustment centre 调剂中心 trPAYa}W  
adjustment lag 调整过程的时间差距;调整时差 %k-3?%&8  
adjustment mechanism 调整机制 Xjo5v*Pu  
adjustment of loss 亏损调整 &]e'KdXF  
adjustment process 调整过程;调整程序 m?pstuUK(  
adjustment range 调整幅度 L+Xc-uv["p  
administered exchange rate 受管制汇率 s \;"X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !sDh4jQ`  
administration expenses 行政费用 =vQcYa  
administration fee 手续费;行政费 U3T#6Rptl  
administration in bankruptcy 破产管理  x }\64  
administration order 遗产管理令 xy5lE+E_U  
administrator 管理人;遗产管理人 hU`wVy  
administrator of the estate 遗产管理人 @R/07&lBR  
admission of debt 债项承认书 -8eoNzut  
admission of proof 接纳债权证明 x(hE3S#+  
advance 放贷款项;垫付款项;预支款项;预付款项 r=5{o 1"  
advance account 暂支帐目;预付款帐户 y.e^hRKb  
advance compensation 预付补偿金 uw [<5  
advance from shareholder 股东垫款 lD^]\;?  
advance pending reimbursement 预支以待日后付还 ,uo'c_f(e  
advanced economy 先进经济体系 pP*zq"o  
advancement 预付;预付财产 T&%ux=Jt  
advances warrant 垫款令 QrB@cK]  
advancing 贷出 =Z P%mW&;}  
adverse balance 逆差 ';TT4$(m  
adverse exchange 逆汇 8P^I TL z%  
advertisement addressed to shareholders 在报章刊登的致股东通告 6l5:1|8b,!  
advice for collection 托收通知书 :`-,Lbg  
advice of drawing 提款通知书;汇票通知书 CN#+U,NZV  
advice of payment 付款通知 bSfpbo4(  
Advisory Committee [Securities and Futures Commission] /tP|b _7O  
谘询委员会〔证券及期货事务监察委员会〕 MHh~vy'HB5  
Advisory Committee on Diversification 经济多元化谘询委员会 %MrWeYd1  
affidavit 誓章;遗产申报誓章 $ et0s;GBv  
affidavit of no receipt 述明无收款的誓章 M)eO6oX|  
affiliate 联号;联营公司;附属公司 :n0vQ5a  
affiliated company 附属公司;联号;联营公司 @6{~05.p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $^OvhnL/  
affordability 负担能力 GB>QK  
African Development Bank [AfDB] 非洲开发银行 M,/mE~  
after-acquired property 事后取得的财产 :YXX8|>  
after-hours dealing 市后交易 ~i~7 n a|  
after-tax profit 税后盈利;税后利润;税后溢利 #0ETY\}ZD  
agency agreement 代理协议 .QA }u ,EN  
agency expenses 代理机构的开支 >#hO).`C  
agency fee 代理费 GliwY_  
Agency Law 《代理法》 xnmmXtk  
agent 代理人;承销人 jUSmq m'  
agent of company 公司代理人 7on.4/;M  
agent's fee 代理人费;经纪费 AWP"b?^G|  
aggregate 总计;总数;总体数字 .q9 $\wM/  
aggregate amount 总款额;总额 M[6:p2u  
aggregate assets and liabilities 总体资产与负债 Zb1<:[  
aggregate at constant price 按固定价格计算的总体数字 c lNkph  
aggregate demand 总需求 &?q/1vLa  
aggregate gross position 总持仓量 P"W2(d  
aggregate limit 总限额 Ag&0wN+jTM  
aggregate of salaries tax 合计薪俸税 Z?%zgqTXb  
aggregate performance 总体表现;总体业绩 vH#huZA?7  
aggregate supply 总体供应 2 dAB-d:k  
aggregate surplus 总盈余 xYmxc9)2  
aggregate total 整体总额 '7+4`E  
aggregate value 总值;合计价值 vU767/  
aggregated basis 合计基准 8ELCs<xI  
aggregated net chargeable income 合计应课税入息实额 Olh<,p+x  
aggregation 合并计算;合计;总和 u/M+u;  
aggregation of incomes of husband and wife 夫妇入息合并计算 c&AygqN  
aggregation of property 财产的总和 SzjkI+-$:  
agio 差价;贴水 =K6($|'=  
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》 7 T1=q{#M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7cTV?nc  
《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》 .ox8*OO<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4"(<X  
《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》 #wV8X`g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fZ*+2T>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 k&,~qoU  
agreement for a settlement 授产协议 QKr,g  
agreement for assignment 转让协议 B oC5E#;G  
agreement for sale 售卖协议;买卖协议 ~S8*t~  
agreement for sale and purchase 买卖协议 K#pNe c  
agreement for the payment of interest 支付利息协议 9D7+[`r(-  
agreement for the repayment of money 还款协议 BDR.AZ  
agreement of reinsurance 再保险协议 ~zJ?H<>  
Agricultural Bank of China 中国农业银行 H^s<{E0<  
air passenger departure tax 飞机乘客离境税 eD*A )  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wS%Q<uK  
airport tax 机场税 {&\jW!&n  
alcohol duty 酒精税 ZuS0DPS`L  
alienation 让与;让渡;转让 "x3lQ  
alimony 生活费;赡养费 X22[tqg;&  
All Ordinaries Index [AOI] 所有普通股指数 J/[=p<I)  
all risks 全险;综合险 'H \9:7  
All Sales Record for Stock Market 《股票市场成交报告》 J2 'Nd'  
Allied Capital Resources Limited 新联财务有限公司 >D(RYI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .6`9H 1  
allocation letter 拨款信件 X pBj%e:  
allocation of fund 分配款项;预留款项 Fsif6k=4  
allocation of profit 利润分配;溢利分配 L#+q]j+  
allocation warrant 拨款令 ]%?YZn<{  
allotment 分配;配股 =o&>fw  
allotment notice 股份配售通知;配股通知 o]; [R  
allotment of shares 股份分配 L5 veX}  
allowable 可获宽免;免税的 9983aFam  
allowable business loss 可扣除的营业亏损 >h k=VyU;  
allowable expenses 可扣税的支出 E ,|xJjh  
allowance 免税额;津贴;备抵;准备金 >(?9?  
allowance for debts 债项的免税额 }>VG~u8  
allowance for depreciation by wear and tear 耗损折旧免税额 & 8l%T'gd  
allowance for funeral expenses 殡殓费的免税额 c@/(B:@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fO0XA"=  
allowance for repairs and outgoings 修葺及支出方面的免税额 V`bi&1?6\  
allowance to debtor 给债务人的津贴 @+ BrgZv`  
alteration of capital 资本更改 K)Q]a30  
alternate trustee 候补受托人 (UU(:/  
amalgamation 合并 YRh  B RE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;S57w1PbVA  
ambit of charges 征税范围;收费范围 W!6qqi{  
amended valuation 经修订的估值 6y6<JR-V2k  
American Commodities Exchange 美国商品交易所 ds?v'|  
American Express Bank Limited 美国运通银行 BbgnqzU  
American Stock Exchange 美国证券交易所 HmiJ~C_v`:  
amortization 摊销 XI22+@d6  
amount due from banks 存放银行同业的款项 89wU-Aggq  
amount due from banks abroad 存放海外银行同业的款项 :&:JTa1cv  
amount due from holding companies 控股公司欠款 .h>8@5/s  
amount due from local banks 存放本港银行同业的款项 WnGGo ' Z  
amount due to banks 银行同业的存款 lsy?Ac  
amount due to banks abroad 海外银行同业的存款 *g[^.Sg  
amount due to holding companies 控股公司存款 tb$LriN  
amount due to local banks 本港银行同业的存款 *X, /7C   
amount due to outport banks 外埠银行同业的存款 ?ON-+u  
amount for note issue 发行纸币的款额 /C4^<k\  
amount of bond 担保契据的款额 w0C~*fn3l  
amount of consideration 代价款额 zJ)*Z,7  
amount of contribution 供款数额 Up,vD)tG  
amount of indebtedness 负债款额 Pri`K/  
amount of principal of the loan 贷款本金额 #3_*]8K.R  
amount of rates chargeable 应征差饷数额 o]p|-<I Q  
amount of share capital 股本额 av$/Om :  
amount of sums assured 承保款额 H<}^'#"p  
amount of variation 变动幅度 ~R &;v3  
amount of vote 拨款数额 3Ei5pX=g  
amount payable 应付款额 |jVM&R2s  
amount receivable 应收款额 e{v=MxO=S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JM\m)RH0  
analysis 分析 sRrzp=D  
ancillary risk 附属风险 V 2i@.@$j  
annual account 周年帐目;周年帐目报表;年度决算;年结 2c:#O%d(  
annual accounting date 年结日期 ]- 4QNc=  
annual allowance 每年免税额;年积金;年度津贴;年津 ,I_^IitN  
annual balance 年度余额 JGH60|  
annual disposable income 每年可动用收入 ^pe{b9c  
annual estimates 周年预算 `zE}1M%y  
annual fee 年费 ZG du|  
annual general meeting 周年大会 K%X^n>O7C  
annual growth rate 年增率;每年增长率 Jte#ZnP  
annual long-term supplement 长期个案每年补助金 sSQs#+ &=[  
annual pensionable emolument 可供计算退休金的年薪 qq1-DG  
annual report 年报 SJ};TEA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0#YX=vjX7  
annual return 周年报表;周年申报表;每年报税表格 i6 (a@KRY  
Annual Return Rules 《周年报表规则》 p$x{yz3  
annual review of consumer prices 每年消费物价回顾 f4guz  
annual roll-forward basis 逐年延展方式 1[t=XDz/e  
annual salary 年薪 y T#{UA^  
annual statement 年度报表;年度决算表 ,57`D'  
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 MiRdX#+Y  
annuitant 年金受益人 3:f[gV9K  
annuity 年金 {M?vBg R\B  
annuity contract 年金合约 fz3 lV  
annuity on human life 人寿年金 "luR9l,RRE  
antecedent debt 先前的债项 ,s_T pq  
ante-dated cheque 倒填日期支票 W":PG68  
anticipated expenditure 预期开支 j $TwL;  
anticipated net profit 预期纯利 %O<%UmR  
anticipated revenue 预期收入 1& '8Y  
anti-inflation measure 反通货膨胀措施 XbZ*&  
anti-inflationary stance 反通货膨胀立场 -Z?Vd!H:  
apparent deficit 表面赤字 AT\qiznvP  
apparent financial solvency 表面偿债能力 5zIAhg@o:q  
apparent partner 表面合伙人 *k1<: @%e  
application for personal assessment 个人入息课税申请书 7oR:1DX w|  
application of fund 资金应用 Cua%1]"4w  
application to release as liquidator and to destruct the books of accounts and documents %c1#lEC2xN  
申请免除清盘人职务及毁灭帐簿与文件 d|*"IFe  
appointed actuary 委任精算师 \6 93kQ  
appointed auditor 委任核数师;委任审计师 B=@ jWz"  
appointed trustee 委任的受托人 9P<[7u  
appointer 委任人 toaYsiIkzW  
apportioned pro rata 按比例分摊 {h KjD"?  
apportionment 分配;分摊 7 lo|dg80  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~-83Q5/[  
apportionment formula 分摊方程式 pW]4bx@E  
apportionment of estate duty 遗产税的分摊 R+~cl;#G6  
appraisal 估价;评估 z 8*8OWM  
appreciable growth 可观增长 \i[BP  
appreciable impact 显着影响 '/I:^9  
appreciable increase 可观增长 & ``d  
appreciation 增值;升值 U5]pi+r  
appreciation against other currencies 相对其他货币升值 ,JEbd1Uf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /S\cU`ZVe  
appreciation tax 增值税 TbehR:B5g  
appropriation 拨款;拨用;拨付 R <"6ojn  
appropriation account 拨款帐目 K"V:<a  
Appropriation Bill 拨款法案 YUdxG/~'  
appropriation-in-aid system 补助拨款办法 '?Jxt:<  
approved assets 核准资产 "|m|E/Z-9  
approved basket stock 认可一篮子证券 sgr=w+",Q  
approved budget 核准预算 IAOcKQ3  
approved charitable donation 认可慈善捐款 e2C<PGUUB  
approved charitable institution 认可慈善机构 /"ymZI!k\  
approved currency 核准货币;认可货币 XTDE53Js&  
approved estimates 核准预算 t+nRw?Z  
approved estimates of expenditure 核准开支预算 |7^^*UzSK:  
approved overseas insurer 核准海外保险人 6TH!vuQ1(  
approved overseas trust company 核准海外信托公司 ?R5'#|EyX  
approved pooled investment fund 核准汇集投资基金 D0;tcm.$  
approved provident fund scheme 认可公积金计划 ~B$b)`*  
approved provision 核准拨款 ap}5ElMR  
approved redeemable share 核准可赎回股份 #' hLb  
approved regional stock 认可地区性证券 LihjGkj\g  
approved retirement scheme 认可退休金计划 > 4oY3wk8  
approved subordinated loan 核准附属贷款 &&L"&Rc  
arbitrage 套戥;套汇;套利 s~},y]YV  
arbitrageur 套戥者;套汇者 vRPS4@9'  
arbitrary amount 临时款项 X;!D};;M  
arrangement 措施;安排;协定 !CjqL~  
arrears 欠款 P=H+ #  
arrears of pay 欠付薪酬 !~lW3  
arrears of revenue 逾期未收税款;逾期未收的帐项 5% nt0dc  
articles of association 组织章程;组织细则;组织章程细则 !6w{(Rc(C  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a-n4:QT  
ascertainment of profit 确定利润 Pj7gGf6v  
"Asia Clear" “亚洲结算系统” Oe1 t\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6(sIYZ2yq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8 3.E0@$  
Asian Development Fund [ADF] 亚洲发展基金 J -Qh/d%]  
Asian dollar bond 亚洲美元债券 uv4 _:   
Asian dollar market 亚洲美元市场 HBLWOQab  
Asian dollar rate 亚洲美元利率 r dj@u47  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |t\|:E>" }  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7SI)1_%G  
asked price 沽盘;喊价;索价;卖方报价 W'_/6_c$!  
assessable income 应评税入息 ;Mj002.\G  
assessable loss 应评税亏损 s0{ NsK>  
assessable profit 应评税利润 dm R3Y.\jd  
assessable value 应评税值 vW' 5 ` %  
assessed profit 估定利润 <?$kI>Ot  
assessed value 经评估价值 za,2r^  
assessment 评税;评定;估价;评税单 Q:S\0cI0  
assessment number 评税编号;估价编号 N"DY?6  
assessment of additional tax 补加税评税 =LZ>s u  
assessment of performance 业绩评估;实绩评价 B[NJ^b|  
Assessor 评税主任 Q?;C4n4]l  
asset price bubbles 资产价格泡沫 xaXV ^ZM3  
asset-backed securities 具资产保证的证券 7;HUE!5,^l  
assets accretion 资产增值 i+~QDo(Pi  
assets and liabilities 资产与负债 =aow d4 t  
assets betterment statement 资产递增表;资产改进表 '\*A"8;h  
assets lending 实物放款;有抵押贷款 ,0T)Oc|HL/  
assets of the company passing on the death 死者去世时转移的公司资产 tE!'dpG5)  
assets pledged as security for liabilities 用作负债抵押的资产 X Usy.l/  
assets portfolio 资产投资组合  3t  
assets price 资产价格 !C7<sZ`C  
assets quality 资产质素 i X/tt  
assets realization 资产变现 ?;8M^a/  
assets refinancing arrangement 资产再集资安排 ida*]+ ~  
assets securitization 资产证券化 +)-d_K.(k  
assets situated outside Hong Kong 在香港以外地方的资产 Lr M}?9'  
assets stripping 削减资产;拆卖资产 w2 )/mSnu  
assets value 资产值 1PU*:58[  
assignee 承让人 yQS04Bl]  
assignment 转让;转让书;转让契 H!JWc'(<$  
assignment of interest 权益转让 fjkT5LNx k  
assignment of letters patent and trade mark 专利证书及商标转让 k E_ky)  
assignment of property 物业转让;物业转让书 (^S5Sc=  
assignment right 转让权 L; C|ow^c  
assignor 转让人 5}SXYA}  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <t6 d)mJ%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A}eOR=E  
associate member 附属会员 ^%zNa6BL  
associated body corporate 相联法人团体 pU[K%@sC  
associated company 相联公司;联属公司 ")\ *2d  
associated corporation 相联法团 [Ye5Y?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7h1"^}M&  
公认会计师公会〔英国〕 ;5RIwD  
Association of Futures Exchange Brokers 香港期货经纪协会 tnRJ#[Io  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 'X ~Ab  
association of underwriters 承保人组织 / T#o<D  
assumption of control 接管 </hR!Sb]  
assurance 担保;保险;转易;转易书 >;.*  
assurance of interest 权益的转易 h~.V[o7=  
at 19XX price 按一九XX年价格计算 }u7D9_KU  
at a discount 按赔价计算;按贴水价格计算;打折扣 #?5VsD8  
at a premium 按溢价计算;按升水价格计算 _pW 'n=}R  
at call 通知付款;按通知 /]l f>\x1  
at constant market price 按固定市价计算 ;l#?SYY  
at constant price 按固定价格计算 dff#{  
at cost 按成本计算 6fQ*X~| p  
at current market price 按当时市价计算;按现时市价计算 tQCj)Ms'X  
at current price 按当时价格计算;按现时价格计算 :`j"Sj !t3  
at factor cost 按要素成本计算;按生产要素成本计算 sK[Nti0  
at money-of-the-day price 按付款当日价格计算 h?3f5G*&H  
at or better 按指定或较佳价位〔买卖指令〕 ]d~MEa9Y|  
at par 按面值计算;平价 `v<f}  
at sight 见票即付 2PI #ie4  
at the close 按收市盘 MSF Nw  
at the opening 按开市盘 5\5~L  
attestation 见证;见证条款 34]%d<;A  
at-the-money option 平价期权 !zl/0o  
attorney 受权人;受托代表人 Q)9369<A  
attornment 新拥有人承认书 7~ILRj5Nq  
attributable profit 可归属利润 ]#+5)[N$>  
attributable share value 可归属股份价值 ir"* iL=  
Auckland Stock Exchange 奥克兰证券交易所 2%*|fF}I  
auction 拍卖 -1#e^9Ve\  
auctioneer 拍卖商 &8.z$}m  
audit 审计;核数 ) +*@AM E  
Audit Commission 审计署 Yr Preuh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7?*~oVZW  
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〕 yFa&GxSq  
audit review 帐目审查 {=UKTk/t8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9n-RXVL+  
audited account 审计帐目;经审计的帐目 5 ,g$|,Shv  
audited annual account 经审计的周年帐目 7?)m(CFy  
audited balance sheet 经审计的资产负债表 ?m`R%>X"  
auditor 核数师;核数主任;审计师 {_+>"esc  
auditor's certificate 核数师证明书;审计师证明书 dVK@Fgo  
auditor's report 核数师报告;审计师报告 t^dakL  
Aussie bond 澳元债券 BZ8h*|uT"  
austerity budget 紧缩预算 R?i-"JhW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 eo-XqiJ,]  
Australia All Ordinaries Index 澳洲所有普通股票指数 kemr@_  
Australian Dollar [AUD] 澳元 >0[qi1  
Australian Options Market 澳大利亚期权市场 mvxc[  
Australian Securities Commission 澳洲证券事务监察委员会 ~0:$G?fz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Au%Wrk3j  
Australian Stock Exchange 澳大利亚证券交易所 C _ k_D  
Austrian Schilling [ATS] 奥地利先令 GhaAvyN  
authentication 认证;鉴证 e /ppZ>  
authority to purchase 委托购买证;委购书 ZfF`kD\  
authorization 认可;核准;授权;授权书 9;'>\ImI  
authorization by direction 指示授权 LK oM\g(  
authorization by instruction 指令授权 (*c`<|)  
authorization by warrant 令状授权 l93Q"*_  
authorization of unit trust 单位信托的认可 \Mh4X`<e  
authorized agent 指定代理人 AF07KA#  
authorized capital 法定资本 `RL(N4H  
authorized clerk 出市员 gDjd{+LUo  
authorized dealer 认可交易商 ^[SbV^DOL  
authorized financial institution 认可财务机构 'R-JQ E-]  
authorized fund 认可基金 yBD.Cs@  
authorized fund house 获授权的基金公司;认可基金公司 Ynt&cdK9  
authorized institution 认可机构 J/H#d')c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P,+ 0   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $rV:&A  
authorized insurer 获授权保险人;获认可承保人 WL*W=(  
authorized investment 特准投资项目 } r\SP3  
authorized person 获授权人 5Rt0h$_J  
authorized representative 获授权代表 *=KexOa9  
authorized share capital 法定股本 D[FfJcV'$  
automated quotation system 自动报价系统 cC(ubUR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !SD [6Z.R  
自动交易系统〔香港期货交易所有限公司〕 tkUW)ScJ  
automatic adjustment mechanism 自动调整机制 Iu)(Huv  
automatic adjustment system 自动调整系统 -qnXa  
Automatic Clearing House 自动票据交换所 \?Oly171  
automatic exchange rates accumulation system 自动化汇率累集系统 vY TPZ@RL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `U?H^,FVA  
automatic teller machine [ATM] 自动柜员机 "ZK5P&d  
autopay 自动转帐 bC,M&<N  
available assets 可用资产 5IB:4zx^h  
available fiscal reserve 现存财政储备 `'tw5}  
available profit 可用利润 P*qNRP%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 - EX3' [*'  
average 平均;平均数;海损 7;#dX~>@{  
average basic salary 平均基本薪金 Cg%I)nz  
average consumer expenditure 平均消费开支;一般消费开支 =-B3vd:LF  
average cost 平均成本 H:nu>pz t  
average cost of land production 增辟土地平均成本 7 +W?Qo  
average daily turnover 平均每日成交额 v!v0,?b*  
average daily wage rate 平均每日工资率 Vp0GmZ  
average expenditure pattern 平均开支模式 DF&jZ[##  
average growth rate 平均增长率 4) I/\  
average net fixed assets 固定资产平均净值 *fy`JC  
average of relatives 相对价格平均数 x /Ky: Ky  
average price 平均价格 MZ+IorZl  
average propensity to consume 平均消费倾向;一般消费倾向 y<LwrrJ>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 cX]{RVZo-/  
average rate 平均率 {XUfxNDf  
average revenue 平均收入;平均收益 5Vm}<8{  
average stock 平均库存;平均存货 i:Ct6[  
average yearly rent 平均年租 B7jlJqV  
avoidance of double taxation 避免双重课税 u5)A+.v  
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 I;4CvoT  
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