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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: `B8tmW#  
A share A股;甲类股份 ) uP\>vRy  
abatement of tax 减税;减扣免税额 }%n5nLU`  
ABN AMRO Bank N.V. 荷兰银行 a <X0e>  
above-the-line expenditure 线上项目支出;经常预算支出 Ml>( tec  
above-the-line receipt 线上项目收入;经常预算收入 ^%y`u1ab  
ABSA Asia Limited 南非联合亚洲有限公司 1px\K8  
absolute change 绝对数值变更 si(;y](  
absolute expenditure 实际开支 }jF+`!*!  
absolute guideline figure 绝对准则数字 8cHE[I  
absolute interest 绝对权益 6g>)6ux>aV  
absolute order of discharge 绝对破产解除令 GbU@BN+_  
absolute profit margin 绝对利润幅度 !p 8psi0  
absolute value 实值;绝对值 NHX>2-b  
absolutely vested interest 绝对既得权益 5|$a =UIR  
absorbed cost 已吸收成本;已分摊成本 #l1Qe`  
absorption 吸收;分摊;合并 cy~oPj]j  
absorption rate 吸收率;摊配率;分摊率 jJwkuh8R  
ACB Finance Limited 亚洲商业财务有限公司 ]B9 ^3x[:  
acceptable form of reciprocity 合理的互惠条件 UEzi*"-v2  
acceptable rate 适当利率;适当汇率 ZI ?W5ISdg  
acceptance agreement 承兑协议 IPA*-I57  
acceptance for honour 参加承兑 %c^ m\ E  
acceptor 承兑人;接受人;受票人 J7-^F)lu-  
acceptor for honour 参加承兑人 R_D c)  
accident insurance 意外保险 -+U/Lrt>8  
Accident Insurance Association of Hong Kong 香港意外保险公会 G5]1s  
accident insurance scheme 意外保险计划 & 7QH^  
accident year basis 意外年度基准  [~Hg}-c  
accommodation 通融;贷款 A~-#@Z  
accommodation bill 通融票据;空头票据 |;;!8VO3J  
accommodation party 汇票代发人 M:ai<TZ]  
account balance 帐户余额;帐户结余 hhR aJ  
account book 帐簿 rPq<Xb\  
account collected in advance 预收款项 1"K*._K  
account current book 往来帐簿 S-E++f9D~  
account of after-acquired property 事后取得的财产报告 heD,& OX  
account of defaulter 拖欠帐目 XKLF8~y8A  
account payable 应付帐款 ;MTz]c  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ae|P"^kZ  
account receivable 应收帐款 WO%h"'iJ  
account receivable report 应收帐款报表 +p/1x'J  
account statement 结单;帐单;会计财务报表 K^i"9D)A  
account title 帐户名称;会计科目 5A_4\YpDR  
accountant's report 会计师报告 %]Cjhs"v  
Accountant's Report Rules 会计师报告规则 F>Y9o- o2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fCEz-TMW  
Accounting Arrangements 《会计安排》 f?0s &Xo  
accounting basis 会计基础 QdDtvJLf  
accounting by Official Receiver 破产管理署署长呈交的帐目 q=Xg*PM,  
Accounting Circular 《会计通告》 K=kH%ZK  
accounting class 会计类别 q9}2  
accounting date 记帐日期;会计结算日期 #w~0uCzQ@  
accounting for money 款项核算 N <pbO#e  
Accounting Officer 会计主任 0U&d q#  
accounting period 会计报告期;会计期 By)3*<5a_  
accounting policy 会计政策;会计方针 }bfn_ G  
accounting practice 会计惯例 yU`: IMz  
accounting principle 会计准则 {fG|_+tl3o  
accounting record 会计记录 { R*Y=Ie  
accounting report 会计报告 {^&k!H2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /e5\9  
Accounting Society of China 中国会计学会 e(\Q)re5Q  
accounting statement 会计报表 .98.G4J>  
accounting system 会计制度;会计系统 BRtXf0~&p  
accounting transaction 会计事项;帐务交易 DPPS?~Pq  
accounting treatment 会计处理 me'(lQ6^  
accounting year 会计年度 uZ[/%GTX{)  
accretion 增值;添加 7s]Wq6  
accrual 应计项目;应累算数目 w4OW4J#  
accrual basis 应计制;权责发生制 -lp"#^ ;  
accrual basis accounting 应计制会计;权责发生制会计 (@?eLJlT  
accrue 应累算;应计 Es:6  
accrued benefit 应累算利益 i/: 5jI|  
accrued charges 应计费用 @DCJ}h ud  
accrued cumulative preference share dividend 应累算的累积优先股股息 BHiOQ0Fs  
accrued expenses 应累算费用 o4'v> b  
accrued interest payable 应付利息;应计未付利息 |F~88j{VN  
accrued interest receivable 应收利息;应计未收利息 83?1<v0%  
accrued right 累算权益 \L#QR  
accruing profit 应累算的利润 Hd*Fc=>"Y  
accumulated fiscal reserve 累积财政储备 _sm;HH7'*  
accumulated profit 累积利润;滚存溢利 V* Qe5j9  
accumulated reserve 累积储备 o>K &D$J;O  
accumulation of surplus income 累积收益盈余 ,9UCb$mh  
acquired assets 既得资产 4@~a<P#  
acquisition 收购;购置;取得 f#mx:Q.7I  
acquisition cost 购置成本 :tlE`BIp  
acquisition expenses 购置费用 w7ZG oh(  
acquisition of 100% interest 收购全部股权 9mm2Vps;  
acquisition of control 取得控制权 _jDS"  
acquisition of fixed assets 购置固定资产 u !.DnKu  
acquisition of shell “买壳” D@5s8xv  
acquisition price 收购价 zze z~bv7:  
act of God 天灾 y*(_\\  
acting partner 执事合伙人 wEK%T P4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z1}1*F"  
active partner 积极参与的合伙人 w #<^RKk  
active trading 交投活跃 Ik-oI=>.  
actual circulation 实际流通 v<+4BjV!J}  
actual cost 实际成本 vh{9'vd3el  
actual expenditure 实际开支;实际支出 @jKDj]\  
actual income 实际入息;实际收入;实际收益 uwId  
actual market 现货市场 86#-q7aX  
actual price 现货价;实际价格 T(&kXMaB  
actual profit 实际利润 :F9q>  
actual quotation 实盘;实际价位;实际报价 SLg+H  
actual year basis 按实际年度计算 'Y ,1OK  
actuals 实货 l JlZHO  
actuarial investigation 精算调查 \P5>{ 2i  
actuarial principle 精算原则 44Q9* ."  
actuarial report 精算师报告 v*vn<nPAQ>  
Actuarial Society of Hong Kong 香港精算学会 #_{0Ndp2  
actuarial valuation 精算师估值 Wge ho  
actuary 精算师 n{L:MT9TD  
ad referendum agreement 暂定协议;有待覆核的协定 HIsB|  
ad valorem duty 从价税;按值征税 [jy0@Q9  
ad valorem duty system 从价税制 d4% `e&K]'  
ad valorem fee 从价费 fqN75['n  
ad valorem tariff 从价关税 * *.:)  
additional allowance 额外免税额 prwC>LE  
additional amount for unexpired risk 未过期风险的额外款额 w LpkUa  
additional assessable profit 补加应评税利润 xM%`K P.8X  
additional assessment 补加评税 Ma>:_0I5  
additional commitment 额外承担 g;l'VA3v  
additional commitment vote 额外承担拨款 )tScc*=8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .uBO  
additional dependent parent allowance 供养父母额外免税额 )`mbf|,&t{  
additional provision 额外拨款 ) b/n)%6  
additional stamp duty 附加印花税 |.Em_*VG  
additional tax 补加税罚款;补加税款 L 43`^;u  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 pXve02b1B  
adjudged bankrupt 被裁定破产 amMjuyW  
adjudicated bankrupt 裁定破产人 {x7=;-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 -% >8.#~G  
adjudication of bankruptcy 裁定破产;宣告破产 :4%<Rp  
adjudication of insolvency 裁定无力偿还债务 AfUZO^<  
adjusted actual 经调整的实数;调整后的实数 \QliHm!  
adjusted current assets 经调整的流动资产;调整后的流动资产 8^8>qSD1  
adjusted figure 经调整的数字;调整后的数额 xrfPZBLy  
adjusted liabilities 经调整的负债;调整后的负债 r}ZLf  
adjusted loss 经调整的亏损;调整后的亏损 /8=:qIJYA  
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 pF|8OB%  
adjusted profit 经调整的利润;调整后的利润 jYrym-  
adjusted surplus 经调整的盈余额;调整后的盈余额 $p jf#P8U  
adjusted value 经调整的价值;调整后的价值 I ca3  
adjustment 调整;修订;理算〔保险〕 y!SF/i?Py  
adjustment centre 调剂中心 ax<g0=^R  
adjustment lag 调整过程的时间差距;调整时差 *e%Dg{_  
adjustment mechanism 调整机制 o>0O@NE  
adjustment of loss 亏损调整 Z "-ntx#  
adjustment process 调整过程;调整程序 UHr {  
adjustment range 调整幅度 4g>1G qv6  
administered exchange rate 受管制汇率 ,>&?ty9o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 anK[P'Y  
administration expenses 行政费用 s`;0 t YG  
administration fee 手续费;行政费 qo6 1O\qm  
administration in bankruptcy 破产管理 T}V7SD.  
administration order 遗产管理令 y>@v>S  
administrator 管理人;遗产管理人 m &9)'o  
administrator of the estate 遗产管理人 mgo'MW\   
admission of debt 债项承认书 NR ;q`Xe-  
admission of proof 接纳债权证明 L& I` #  
advance 放贷款项;垫付款项;预支款项;预付款项 |VTWw<{LX  
advance account 暂支帐目;预付款帐户 g4zT(,ZY  
advance compensation 预付补偿金 \H,V 9!B  
advance from shareholder 股东垫款 =t@:F  
advance pending reimbursement 预支以待日后付还 -zPm{a  
advanced economy 先进经济体系 v;K{|zUdB  
advancement 预付;预付财产 J f\Qf  
advances warrant 垫款令 $|>6z_3%  
advancing 贷出 _u#/u2<  
adverse balance 逆差 | \Ab L!u  
adverse exchange 逆汇 G A'*58  
advertisement addressed to shareholders 在报章刊登的致股东通告 +F1]M2p]  
advice for collection 托收通知书 X=fPGyhZ  
advice of drawing 提款通知书;汇票通知书 `K$:r4/[  
advice of payment 付款通知 ^fA3<|  
Advisory Committee [Securities and Futures Commission] K.:6YXVs<  
谘询委员会〔证券及期货事务监察委员会〕 \%w7D6dEZ  
Advisory Committee on Diversification 经济多元化谘询委员会 2v"wWap-+  
affidavit 誓章;遗产申报誓章 w;lx:j!Vp$  
affidavit of no receipt 述明无收款的誓章 cFRSd }p=  
affiliate 联号;联营公司;附属公司 F?}m8ZRv  
affiliated company 附属公司;联号;联营公司 V->.|[J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zi?qK?m  
affordability 负担能力 ;e&hM\p  
African Development Bank [AfDB] 非洲开发银行 @#bBs9@gv  
after-acquired property 事后取得的财产 0|WOReskK  
after-hours dealing 市后交易 &@mvw=d  
after-tax profit 税后盈利;税后利润;税后溢利 vS~AxeW/7R  
agency agreement 代理协议 {. s]\C  
agency expenses 代理机构的开支 G/x3wR  
agency fee 代理费 @qg0u#k5  
Agency Law 《代理法》 x(C]O,  
agent 代理人;承销人 *D,v>(  
agent of company 公司代理人 Da9*/  
agent's fee 代理人费;经纪费 ;n yB  
aggregate 总计;总数;总体数字 \_iH4<#>  
aggregate amount 总款额;总额 , I[^3Fn  
aggregate assets and liabilities 总体资产与负债 tEi@p;Z>  
aggregate at constant price 按固定价格计算的总体数字 ,U|u-.~ZU  
aggregate demand 总需求 Pur"9jHa4  
aggregate gross position 总持仓量 }M"-5K}  
aggregate limit 总限额 v :'P"uU;4  
aggregate of salaries tax 合计薪俸税 [15hci+-  
aggregate performance 总体表现;总体业绩 DI $ mD{  
aggregate supply 总体供应 kw*Cr/'*  
aggregate surplus 总盈余 a}^!TC>%1i  
aggregate total 整体总额 :ofE8]  
aggregate value 总值;合计价值 Li?{e+g  
aggregated basis 合计基准 ~Mg8C9B?%3  
aggregated net chargeable income 合计应课税入息实额 u;l6sdo  
aggregation 合并计算;合计;总和 4YU1Kr4  
aggregation of incomes of husband and wife 夫妇入息合并计算 30gZ_ 8C>}  
aggregation of property 财产的总和 sT;=7 L<TA  
agio 差价;贴水 x|~D(zo  
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》 ^>P@5gcoE(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ie$fMBIq  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 &gKP6ANx2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1*c0\:BQ;z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Ggxrj'r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment EmBfiuX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;GSfN  
agreement for a settlement 授产协议 0qaG#&!  
agreement for assignment 转让协议 H|(*$!~e  
agreement for sale 售卖协议;买卖协议 X*p:&=o  
agreement for sale and purchase 买卖协议 Og%zf1)aZM  
agreement for the payment of interest 支付利息协议 #!<+:y'S?  
agreement for the repayment of money 还款协议 o/i5e=9[y  
agreement of reinsurance 再保险协议 ]UpHD.Of[t  
Agricultural Bank of China 中国农业银行 $fU/9jTa  
air passenger departure tax 飞机乘客离境税 Wb}0-U{S'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J&] XLr.j  
airport tax 机场税 R&-W_v+  
alcohol duty 酒精税 c_DB^M!h  
alienation 让与;让渡;转让 $F /p8AraK  
alimony 生活费;赡养费 o^.s!C%j  
All Ordinaries Index [AOI] 所有普通股指数 Wpg?%+Y  
all risks 全险;综合险 lw/ m0}it  
All Sales Record for Stock Market 《股票市场成交报告》 T_;G))q'  
Allied Capital Resources Limited 新联财务有限公司 5]2!B b6>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Zj /H3,7  
allocation letter 拨款信件 *FG4!~<e  
allocation of fund 分配款项;预留款项 ="[+6X  
allocation of profit 利润分配;溢利分配 OM"T)4z  
allocation warrant 拨款令 ,y{fqa4  
allotment 分配;配股 @_ tA"E  
allotment notice 股份配售通知;配股通知 (*^E7 [w  
allotment of shares 股份分配 C*6bR? I9  
allowable 可获宽免;免税的 6I6ZVSxb  
allowable business loss 可扣除的营业亏损 ^ _#gIT\  
allowable expenses 可扣税的支出 56~da ){gd  
allowance 免税额;津贴;备抵;准备金 HN&vk/[  
allowance for debts 债项的免税额 "N[gMp6U  
allowance for depreciation by wear and tear 耗损折旧免税额 a1Y_0  
allowance for funeral expenses 殡殓费的免税额 f@V{}&ZWp  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .q& ]wu  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^/RM;`h0  
allowance to debtor 给债务人的津贴 7E84@V[\  
alteration of capital 资本更改 ywa.cq  
alternate trustee 候补受托人 t+Tg@~K2[>  
amalgamation 合并 C(Ba r#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "r `6c0Z  
ambit of charges 征税范围;收费范围 5'}!v  
amended valuation 经修订的估值 (V |q\XS  
American Commodities Exchange 美国商品交易所 !*QA;*e  
American Express Bank Limited 美国运通银行 YUE 1 '}  
American Stock Exchange 美国证券交易所 Ns7l-mb  
amortization 摊销 oeqJ?1=!  
amount due from banks 存放银行同业的款项 (fjXp75  
amount due from banks abroad 存放海外银行同业的款项 j?` D\LZhf  
amount due from holding companies 控股公司欠款 .dq.F#2B;  
amount due from local banks 存放本港银行同业的款项 &T4Cn@  
amount due to banks 银行同业的存款 L bK1CGyA  
amount due to banks abroad 海外银行同业的存款 TbUkqABm  
amount due to holding companies 控股公司存款 3 mMdq*X5  
amount due to local banks 本港银行同业的存款 WlJRKM2  
amount due to outport banks 外埠银行同业的存款 | r*1.V(  
amount for note issue 发行纸币的款额 %4g4 C#  
amount of bond 担保契据的款额 gM/_:+bT>P  
amount of consideration 代价款额 ViC76aJ  
amount of contribution 供款数额 jI pcMN<  
amount of indebtedness 负债款额 mgl' d  
amount of principal of the loan 贷款本金额 |H I A[.q  
amount of rates chargeable 应征差饷数额 m>m`aLrnb  
amount of share capital 股本额 wB 0WR  
amount of sums assured 承保款额 Wh&Z *J  
amount of variation 变动幅度 (IWd?,H,n  
amount of vote 拨款数额 Gl\RAmdc  
amount payable 应付款额 @!tmUme1c  
amount receivable 应收款额 6I'V XdeN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R~ u7;Wv  
analysis 分析 '3 ,JL!  
ancillary risk 附属风险 cF6@.)  
annual account 周年帐目;周年帐目报表;年度决算;年结 A=>6$L];'  
annual accounting date 年结日期 .St h  
annual allowance 每年免税额;年积金;年度津贴;年津 qdnNapWnc  
annual balance 年度余额 /]UNN~(  
annual disposable income 每年可动用收入 Z\yLzy#8  
annual estimates 周年预算 G5@@m-  
annual fee 年费 Xrs~ove1V  
annual general meeting 周年大会 2QD B'xs3  
annual growth rate 年增率;每年增长率 8TM=AV  
annual long-term supplement 长期个案每年补助金 -x5bdC(d  
annual pensionable emolument 可供计算退休金的年薪  y3$\ m  
annual report 年报 Y\2>y"8>$x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $B N+SD!  
annual return 周年报表;周年申报表;每年报税表格 w'j]Y%  
Annual Return Rules 《周年报表规则》 v\T1,Z@N^  
annual review of consumer prices 每年消费物价回顾 X=}0+W  
annual roll-forward basis 逐年延展方式 biuo.OG]  
annual salary 年薪 k3eN;3#&  
annual statement 年度报表;年度决算表 ;^SgV   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Xm+3`$<  
annuitant 年金受益人 LA3,e (e  
annuity 年金 un%"s:  
annuity contract 年金合约 iC\=U  
annuity on human life 人寿年金 JVCgYY({KQ  
antecedent debt 先前的债项 /R?uxhV  
ante-dated cheque 倒填日期支票 yr DYw T  
anticipated expenditure 预期开支 1e%Xyqb  
anticipated net profit 预期纯利 e/%Y ruzS  
anticipated revenue 预期收入 ^W*)3;5  
anti-inflation measure 反通货膨胀措施 %Q01EjRes  
anti-inflationary stance 反通货膨胀立场 $VNn`0^gF  
apparent deficit 表面赤字 ,RH986,6V  
apparent financial solvency 表面偿债能力 `{;&Qcg6m  
apparent partner 表面合伙人 :O=Vr]Y8K  
application for personal assessment 个人入息课税申请书 tV%\Jk),  
application of fund 资金应用 \Fjq|3`<l  
application to release as liquidator and to destruct the books of accounts and documents S'fq/`2g6  
申请免除清盘人职务及毁灭帐簿与文件 G7xjW6^T  
appointed actuary 委任精算师 ` &DiM@Sm  
appointed auditor 委任核数师;委任审计师 #J9XcD{1  
appointed trustee 委任的受托人 w N.Jyb  
appointer 委任人 2?&ptN) `N  
apportioned pro rata 按比例分摊 @1X1E 2:  
apportionment 分配;分摊 XAkl,Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9a,CiH%@  
apportionment formula 分摊方程式 G9%4d;uFT  
apportionment of estate duty 遗产税的分摊 oDK\v8w-  
appraisal 估价;评估 6f1Y:qK'@  
appreciable growth 可观增长 < ,n4|z)  
appreciable impact 显着影响 ,bg#pG!x Q  
appreciable increase 可观增长 JE!Xf}nEi  
appreciation 增值;升值 <Z_`^~!  
appreciation against other currencies 相对其他货币升值 1EB`6_>y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )`0 j\  
appreciation tax 增值税 J]e&z5c  
appropriation 拨款;拨用;拨付 eZo%q,L  
appropriation account 拨款帐目 S d -+a  
Appropriation Bill 拨款法案 A 2 )%+  
appropriation-in-aid system 补助拨款办法 }Qo8Xps  
approved assets 核准资产 efm<bJB2  
approved basket stock 认可一篮子证券  }2"k:-g  
approved budget 核准预算 H|?`n uiD  
approved charitable donation 认可慈善捐款 5}VP-04vh  
approved charitable institution 认可慈善机构 4G2V{(@QiZ  
approved currency 核准货币;认可货币 D:0PppE  
approved estimates 核准预算 igCtq!.a  
approved estimates of expenditure 核准开支预算 9wzYDKN}  
approved overseas insurer 核准海外保险人 irS62Xe  
approved overseas trust company 核准海外信托公司 j=LF1dG"  
approved pooled investment fund 核准汇集投资基金  (w fZ!  
approved provident fund scheme 认可公积金计划 ^} #!?" Y  
approved provision 核准拨款 J.(_c ' r  
approved redeemable share 核准可赎回股份 ml2HA4X&$Y  
approved regional stock 认可地区性证券 Dc2eY.  
approved retirement scheme 认可退休金计划 Uyh#g^r  
approved subordinated loan 核准附属贷款 YXEZ&$e'  
arbitrage 套戥;套汇;套利 {DR+sE  
arbitrageur 套戥者;套汇者 3& $E  
arbitrary amount 临时款项 ,v+SD\7|  
arrangement 措施;安排;协定 E'}$'n?:  
arrears 欠款 dLq!t@?iu>  
arrears of pay 欠付薪酬 W\ckt]'  
arrears of revenue 逾期未收税款;逾期未收的帐项 C}Q2UK-:  
articles of association 组织章程;组织细则;组织章程细则 ub&1L_K  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]n_A~Y r  
ascertainment of profit 确定利润 kW9STN  
"Asia Clear" “亚洲结算系统” D3OV.G]`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4$rO,W/&0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <|@9]>z  
Asian Development Fund [ADF] 亚洲发展基金 m,b<b91  
Asian dollar bond 亚洲美元债券 -JK+{<  
Asian dollar market 亚洲美元市场 %WR  
Asian dollar rate 亚洲美元利率 l)Hu.1~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IM+PjYJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G[mYx[BTz  
asked price 沽盘;喊价;索价;卖方报价 cVMTT]cj1  
assessable income 应评税入息 }z[se)s  
assessable loss 应评税亏损 9/Ls3U?  
assessable profit 应评税利润 RB!g,u  
assessable value 应评税值 [,c>-jA5  
assessed profit 估定利润 Tr8+E;;  
assessed value 经评估价值 MB)xL-jO  
assessment 评税;评定;估价;评税单 <Aa%Uwpc  
assessment number 评税编号;估价编号 R *U>T$  
assessment of additional tax 补加税评税 VC@o]t5  
assessment of performance 业绩评估;实绩评价 )`)cB)s  
Assessor 评税主任 AQ&;y&+QR  
asset price bubbles 资产价格泡沫 +hfl.OBy  
asset-backed securities 具资产保证的证券 JGtdbD?Fw  
assets accretion 资产增值 cG<?AR?wDT  
assets and liabilities 资产与负债 A[o Ri}=  
assets betterment statement 资产递增表;资产改进表 `c icjA@~  
assets lending 实物放款;有抵押贷款 nm)F tX|A  
assets of the company passing on the death 死者去世时转移的公司资产 pJmn;XbME  
assets pledged as security for liabilities 用作负债抵押的资产 ReY K5J=O  
assets portfolio 资产投资组合 sG3%~  
assets price 资产价格 6l4l74  
assets quality 资产质素 *]LM2J  
assets realization 资产变现 B>R6j}rh'k  
assets refinancing arrangement 资产再集资安排 4x:fOhtP  
assets securitization 资产证券化 yk=H@`~!  
assets situated outside Hong Kong 在香港以外地方的资产 j/sZ:Q  
assets stripping 削减资产;拆卖资产 0P|WoC X  
assets value 资产值 A 9u9d\  
assignee 承让人 -kJ`gdS  
assignment 转让;转让书;转让契 {AZW."?  
assignment of interest 权益转让 PKP( :3|  
assignment of letters patent and trade mark 专利证书及商标转让 +iXA|L9=  
assignment of property 物业转让;物业转让书 3V-pLs|  
assignment right 转让权 %l>^q`p  
assignor 转让人 &ha39&I  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 H]SnM'Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pvX\k X3}  
associate member 附属会员 LB>!%Vx  
associated body corporate 相联法人团体 Uu G;z5  
associated company 相联公司;联属公司 )0NA*<Q+.  
associated corporation 相联法团 GSk;~^l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8 }-"&-X  
公认会计师公会〔英国〕 sp JB6n(  
Association of Futures Exchange Brokers 香港期货经纪协会 -Z  @cj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *b> ~L  
association of underwriters 承保人组织 Pd>hd0!.%  
assumption of control 接管 / JlUqC  
assurance 担保;保险;转易;转易书 r t f}4.  
assurance of interest 权益的转易 K(hqDif*6  
at 19XX price 按一九XX年价格计算 !?]NMf_  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~}uTC36C\  
at a premium 按溢价计算;按升水价格计算 )jn xR${M  
at call 通知付款;按通知 u{HB5QqK  
at constant market price 按固定市价计算 ZMbv1*Vt  
at constant price 按固定价格计算 7Ij'!@no  
at cost 按成本计算 5=l Ava#  
at current market price 按当时市价计算;按现时市价计算 ibEQ52  
at current price 按当时价格计算;按现时价格计算 0rF{"HM~  
at factor cost 按要素成本计算;按生产要素成本计算 @dGj4h.  
at money-of-the-day price 按付款当日价格计算 pm^[ve  
at or better 按指定或较佳价位〔买卖指令〕 @zE_fL  
at par 按面值计算;平价 h"j{B  
at sight 见票即付 !uHX2B+~  
at the close 按收市盘 WG9x_X&XJ  
at the opening 按开市盘 k{uc%6s  
attestation 见证;见证条款 UL(#B TK  
at-the-money option 平价期权 TTS }, `  
attorney 受权人;受托代表人 jytfGE:  
attornment 新拥有人承认书 >wZ!1Jq  
attributable profit 可归属利润 e:&5Cvx  
attributable share value 可归属股份价值 7R ;!  
Auckland Stock Exchange 奥克兰证券交易所 V*LpO 8=  
auction 拍卖 D[ny%9 :  
auctioneer 拍卖商 ;4%^4<+3  
audit 审计;核数 cSQvP.  
Audit Commission 审计署 %*zgN[/w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qHklu2_%  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ob-y {x,R  
audit review 帐目审查 C}%g(YRhb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p^^E(<2  
audited account 审计帐目;经审计的帐目 c)+IX;q-C  
audited annual account 经审计的周年帐目 \ c9EE-  
audited balance sheet 经审计的资产负债表 NJwcb=*  
auditor 核数师;核数主任;审计师 [.;VCk)0x  
auditor's certificate 核数师证明书;审计师证明书 \f05(ld  
auditor's report 核数师报告;审计师报告 s lXk <  
Aussie bond 澳元债券 P'R!" #  
austerity budget 紧缩预算 [*Wq6n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 * ix&"|h  
Australia All Ordinaries Index 澳洲所有普通股票指数 `#E1FB2M  
Australian Dollar [AUD] 澳元 ==~X8k|{E  
Australian Options Market 澳大利亚期权市场 {a\m0Bw/  
Australian Securities Commission 澳洲证券事务监察委员会 }]'Z~5T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5F18/:\n  
Australian Stock Exchange 澳大利亚证券交易所 9Y3_.qa(.  
Austrian Schilling [ATS] 奥地利先令 ]`b/_LJN$F  
authentication 认证;鉴证 b[%sKl  
authority to purchase 委托购买证;委购书  (0bvd  
authorization 认可;核准;授权;授权书 De6WC*trq  
authorization by direction 指示授权 c R*D)'/tl  
authorization by instruction 指令授权 xrs?"]M[  
authorization by warrant 令状授权 `qbf_;\  
authorization of unit trust 单位信托的认可 Rt}H.D #  
authorized agent 指定代理人 L'iENZ I$  
authorized capital 法定资本 GWsvN&nr  
authorized clerk 出市员 d kVF  
authorized dealer 认可交易商 &`Oj<UyJY  
authorized financial institution 认可财务机构 >hHjDYjbf  
authorized fund 认可基金 l 8qCg/ew  
authorized fund house 获授权的基金公司;认可基金公司 aAhXHsZ|26  
authorized institution 认可机构 &mXJL3iN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (NR8B9qLN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Up*1j:_O  
authorized insurer 获授权保险人;获认可承保人 M=:!d$c  
authorized investment 特准投资项目 ux`)jOQ`Y]  
authorized person 获授权人 O9?t,1  
authorized representative 获授权代表 7}>Zq`]~  
authorized share capital 法定股本 #bc$[%_  
automated quotation system 自动报价系统 a|?&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  ieo Naq  
自动交易系统〔香港期货交易所有限公司〕 JcV'O)&  
automatic adjustment mechanism 自动调整机制 g?&_5)&  
automatic adjustment system 自动调整系统 [CxnGeKK  
Automatic Clearing House 自动票据交换所 Gmi ^2?Z(  
automatic exchange rates accumulation system 自动化汇率累集系统 {BPNb{dBKr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @`t#Bi9  
automatic teller machine [ATM] 自动柜员机 {,xI|u2R  
autopay 自动转帐 mUSrCU_}  
available assets 可用资产 `s1>7XWf  
available fiscal reserve 现存财政储备 \vwsRT 1  
available profit 可用利润 +U9m  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 sT8(f=^)8F  
average 平均;平均数;海损 JV_VF'  
average basic salary 平均基本薪金 -7-r~zmr  
average consumer expenditure 平均消费开支;一般消费开支 T1$=0VSEa+  
average cost 平均成本 3lr9nBR  
average cost of land production 增辟土地平均成本 .Z?@;2<l  
average daily turnover 平均每日成交额 ]rC2jB\,M  
average daily wage rate 平均每日工资率 5>CmWMQ  
average expenditure pattern 平均开支模式 (dvsGYT|.  
average growth rate 平均增长率 /Q]6"nY  
average net fixed assets 固定资产平均净值 ={g.Fn(_  
average of relatives 相对价格平均数 m{#?fR=9  
average price 平均价格 Bk)E]Fk|  
average propensity to consume 平均消费倾向;一般消费倾向 <e&88{jJ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 qe^d6  
average rate 平均率 \G4L+Q/13  
average revenue 平均收入;平均收益 }`fFzb  
average stock 平均库存;平均存货 k65V5lb  
average yearly rent 平均年租 @kh:o\  
avoidance of double taxation 避免双重课税 2bv/ -^  
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 Sgp1p}  
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