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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: h<f]hJ`ep  
A share A股;甲类股份 UYOR@x #  
abatement of tax 减税;减扣免税额 lJXihr  
ABN AMRO Bank N.V. 荷兰银行 <nT).S>+  
above-the-line expenditure 线上项目支出;经常预算支出 JdA3O{mT)  
above-the-line receipt 线上项目收入;经常预算收入 e^Lt{/  
ABSA Asia Limited 南非联合亚洲有限公司 `n`aA)|<  
absolute change 绝对数值变更 ef(OhIX  
absolute expenditure 实际开支 7TGLt z  
absolute guideline figure 绝对准则数字 ^U@E rc#d  
absolute interest 绝对权益 ;1woTAuD  
absolute order of discharge 绝对破产解除令 6 g`Y~ii  
absolute profit margin 绝对利润幅度 J@ pCF@'  
absolute value 实值;绝对值 Mhj.3nN  
absolutely vested interest 绝对既得权益 km#Rh^  
absorbed cost 已吸收成本;已分摊成本 oSqkAAGz\  
absorption 吸收;分摊;合并 79Si^n1\  
absorption rate 吸收率;摊配率;分摊率 UZRCJ  
ACB Finance Limited 亚洲商业财务有限公司 C{Er%  
acceptable form of reciprocity 合理的互惠条件 O'<cEv'B*  
acceptable rate 适当利率;适当汇率 g_t1(g*s  
acceptance agreement 承兑协议 SAw. 6<Wy-  
acceptance for honour 参加承兑 l?LP:;S  
acceptor 承兑人;接受人;受票人 Lr`G. e  
acceptor for honour 参加承兑人 El`f>o+EJ  
accident insurance 意外保险 aY@st]p  
Accident Insurance Association of Hong Kong 香港意外保险公会 = ^A/&[&31  
accident insurance scheme 意外保险计划 z>./lu\  
accident year basis 意外年度基准 +oMe\wYR$r  
accommodation 通融;贷款 q`DilZ]S  
accommodation bill 通融票据;空头票据 h$y0>eMWs  
accommodation party 汇票代发人 )'gO?cN  
account balance 帐户余额;帐户结余 C'jE'B5b  
account book 帐簿 Qh. : N  
account collected in advance 预收款项 J+6bp0RIh  
account current book 往来帐簿 /6@Wm? `DB  
account of after-acquired property 事后取得的财产报告 _; ].  
account of defaulter 拖欠帐目 8g CQ0w<  
account payable 应付帐款 P~"`Og+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 A~UDtXN*4  
account receivable 应收帐款 x_TtS|   
account receivable report 应收帐款报表 ,k5b,}tN  
account statement 结单;帐单;会计财务报表 Q:~>$5Em5  
account title 帐户名称;会计科目 %4rPkPAtrp  
accountant's report 会计师报告 8 m T..23  
Accountant's Report Rules 会计师报告规则 }28,fb /  
accounting and auditing procedure 会计与审计程序;会计与核数程序 F)g.xQ  
Accounting Arrangements 《会计安排》 92HxZ*t7km  
accounting basis 会计基础 d;10[8:5=  
accounting by Official Receiver 破产管理署署长呈交的帐目 g` QbJ61a  
Accounting Circular 《会计通告》 ]ZOzqh_0C  
accounting class 会计类别 OCVF+D :  
accounting date 记帐日期;会计结算日期 E _DSf  
accounting for money 款项核算 [J.-gN$X@  
Accounting Officer 会计主任 zS##YR  
accounting period 会计报告期;会计期 m;"i4!  
accounting policy 会计政策;会计方针 =9ISsI\Y6  
accounting practice 会计惯例 e+5]l>3)f  
accounting principle 会计准则 K6Gri>Um  
accounting record 会计记录 fhZD#D  
accounting report 会计报告 \f7A j>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3Vj,O?(Z  
Accounting Society of China 中国会计学会 M4:}`p=  
accounting statement 会计报表 V=,VOw4  
accounting system 会计制度;会计系统 u.s-/ g  
accounting transaction 会计事项;帐务交易 $zvqjT:>  
accounting treatment 会计处理 ^"!j m  
accounting year 会计年度 ]M;aVw<!  
accretion 增值;添加 tzeS D C  
accrual 应计项目;应累算数目 .(8sa8{N  
accrual basis 应计制;权责发生制 V:w=h>z8  
accrual basis accounting 应计制会计;权责发生制会计 -gpF%g`H  
accrue 应累算;应计 mnM!^[|z  
accrued benefit 应累算利益 *[eh0$  
accrued charges 应计费用 ,mE*k79L6  
accrued cumulative preference share dividend 应累算的累积优先股股息 P`K?k<  
accrued expenses 应累算费用 AW+ q#Is  
accrued interest payable 应付利息;应计未付利息 +EWfsKz  
accrued interest receivable 应收利息;应计未收利息 D<2|&xaR  
accrued right 累算权益 .l->O-=  
accruing profit 应累算的利润 :>K=kZ=k  
accumulated fiscal reserve 累积财政储备 _lE0_X|d  
accumulated profit 累积利润;滚存溢利 $0MP*TFWa  
accumulated reserve 累积储备 ~#b&UR  
accumulation of surplus income 累积收益盈余 Z+< zKn}  
acquired assets 既得资产 *y;(c)_w/%  
acquisition 收购;购置;取得 A:3:Cr  
acquisition cost 购置成本 9aE!! (E  
acquisition expenses 购置费用 -nQ:RHnd  
acquisition of 100% interest 收购全部股权 d|9B3I*I  
acquisition of control 取得控制权 Lit@ m2{\  
acquisition of fixed assets 购置固定资产 ;{e;6Hq  
acquisition of shell “买壳” 9(>l trA  
acquisition price 收购价 xCOC5f5*@  
act of God 天灾 CR-6}T   
acting partner 执事合伙人 9*+%Qt,{B  
active market 买卖活跃的市场;交投畅旺的市场;旺市 XD 8MF)$9  
active partner 积极参与的合伙人 #UcqKq  
active trading 交投活跃 +([ iCL  
actual circulation 实际流通 D4x~Vk%H  
actual cost 实际成本 x*A_1_A  
actual expenditure 实际开支;实际支出 3UIR^Rh+  
actual income 实际入息;实际收入;实际收益 gt9{u"o  
actual market 现货市场 ^uu)|  
actual price 现货价;实际价格 Olg@ Ri  
actual profit 实际利润 {/x["2a1  
actual quotation 实盘;实际价位;实际报价 52$7vYMto  
actual year basis 按实际年度计算 "]dNN{Wka  
actuals 实货 ,rB"ag !  
actuarial investigation 精算调查 [4qx+ypT  
actuarial principle 精算原则 ~ l'dpg  
actuarial report 精算师报告 l0m\2Ttf  
Actuarial Society of Hong Kong 香港精算学会 $~|#Rz%v  
actuarial valuation 精算师估值 _z<y]?q  
actuary 精算师 .CClc(bO_/  
ad referendum agreement 暂定协议;有待覆核的协定 s.E}xv  
ad valorem duty 从价税;按值征税 |uT&`0T'e`  
ad valorem duty system 从价税制 Kzw )Q  
ad valorem fee 从价费 wsyG~^>  
ad valorem tariff 从价关税  6[<*C?  
additional allowance 额外免税额 l%?D%'afN  
additional amount for unexpired risk 未过期风险的额外款额 /N`l z>^~  
additional assessable profit 补加应评税利润 TS9=A1J#  
additional assessment 补加评税 i9.~cnk  
additional commitment 额外承担 ZX0ZN2 ]  
additional commitment vote 额外承担拨款 6]%79?'A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Mb6 #97  
additional dependent parent allowance 供养父母额外免税额 yB&+2  
additional provision 额外拨款 mr+J#  
additional stamp duty 附加印花税 f((pRP   
additional tax 补加税罚款;补加税款 \(PC#H%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @iZ"I i&+  
adjudged bankrupt 被裁定破产 Cz2OGM*mz?  
adjudicated bankrupt 裁定破产人 ?d*0-mhQ,  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 GUJaeFe  
adjudication of bankruptcy 裁定破产;宣告破产 8:%=@p>$  
adjudication of insolvency 裁定无力偿还债务 ?qeBgkL(B^  
adjusted actual 经调整的实数;调整后的实数 =|lKB;  
adjusted current assets 经调整的流动资产;调整后的流动资产 NzmVQ-4  
adjusted figure 经调整的数字;调整后的数额 km; M!}D  
adjusted liabilities 经调整的负债;调整后的负债 ?NZKu6  
adjusted loss 经调整的亏损;调整后的亏损 P&@:''  
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 }*{@-v|_R  
adjusted profit 经调整的利润;调整后的利润 "#4p#dM0e  
adjusted surplus 经调整的盈余额;调整后的盈余额 D{&0r.2F  
adjusted value 经调整的价值;调整后的价值 8#OcrJzC  
adjustment 调整;修订;理算〔保险〕 -uDB#?q:W  
adjustment centre 调剂中心 D@V1}/$UoN  
adjustment lag 调整过程的时间差距;调整时差 '2u(fLq3h  
adjustment mechanism 调整机制 xS) njuq4  
adjustment of loss 亏损调整 `.f {V  
adjustment process 调整过程;调整程序 | fMjg'%{}  
adjustment range 调整幅度 "5]Fl8c?  
administered exchange rate 受管制汇率 _`>F>aP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D}SYv})Ti  
administration expenses 行政费用 &C eG4_Mi  
administration fee 手续费;行政费 7q&//*%yF  
administration in bankruptcy 破产管理 9]AiaV9  
administration order 遗产管理令 *t{$GBP  
administrator 管理人;遗产管理人 i,Yq oe`  
administrator of the estate 遗产管理人 x/NR_~Rnk  
admission of debt 债项承认书 qRg^Bp'VD#  
admission of proof 接纳债权证明 TO.71x|  
advance 放贷款项;垫付款项;预支款项;预付款项 H+:SL $+<o  
advance account 暂支帐目;预付款帐户 pu(a&0  
advance compensation 预付补偿金 sp4J%2b  
advance from shareholder 股东垫款 -e"~UDq`  
advance pending reimbursement 预支以待日后付还 y$VYWcFE  
advanced economy 先进经济体系 +~O 0e-d  
advancement 预付;预付财产 m>C}T  
advances warrant 垫款令 8SvPDGu `]  
advancing 贷出 ^`Tns6u>  
adverse balance 逆差 ~c~$2Xo  
adverse exchange 逆汇 T~%}(0=m  
advertisement addressed to shareholders 在报章刊登的致股东通告 M+<xX)   
advice for collection 托收通知书 W+[XNIg5   
advice of drawing 提款通知书;汇票通知书 ^goa$ uxU  
advice of payment 付款通知 tZS-e6*S  
Advisory Committee [Securities and Futures Commission] Ju""i4  
谘询委员会〔证券及期货事务监察委员会〕 EP.nVvuL  
Advisory Committee on Diversification 经济多元化谘询委员会 :` >|N|i  
affidavit 誓章;遗产申报誓章 V[<]BOM\v  
affidavit of no receipt 述明无收款的誓章 j?&Rf,,%  
affiliate 联号;联营公司;附属公司 2%YtMkC5  
affiliated company 附属公司;联号;联营公司 > uS?Nz5/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B+G,v:)R6z  
affordability 负担能力 {EKzPr/  
African Development Bank [AfDB] 非洲开发银行 cd36f26`"w  
after-acquired property 事后取得的财产 MTZbRi6z  
after-hours dealing 市后交易 $sDvE~f0n  
after-tax profit 税后盈利;税后利润;税后溢利 j9zK=eG  
agency agreement 代理协议 ]UG+<V ,:  
agency expenses 代理机构的开支 ]Mu + DZ  
agency fee 代理费 74VN3m  
Agency Law 《代理法》 3[kY:5-  
agent 代理人;承销人 Mp=2}d%P  
agent of company 公司代理人 HZBU?{  
agent's fee 代理人费;经纪费 p@H]F<  
aggregate 总计;总数;总体数字 c+PT"/3  
aggregate amount 总款额;总额 +@]b}W  
aggregate assets and liabilities 总体资产与负债 @SREyqC4  
aggregate at constant price 按固定价格计算的总体数字 VvuwgJX  
aggregate demand 总需求 +.N3kH  
aggregate gross position 总持仓量 0MK|spc  
aggregate limit 总限额 `8Y& KVhu  
aggregate of salaries tax 合计薪俸税 [AzQP!gi  
aggregate performance 总体表现;总体业绩 Y>KRI2](<  
aggregate supply 总体供应 M)Iu'  
aggregate surplus 总盈余 MWv_BXQ  
aggregate total 整体总额 ?{s!.U[T@  
aggregate value 总值;合计价值 yc.Vm[!  
aggregated basis 合计基准 % AqUVt9}  
aggregated net chargeable income 合计应课税入息实额 w%=GdA=  
aggregation 合并计算;合计;总和 TrxZS_  
aggregation of incomes of husband and wife 夫妇入息合并计算 j4wcxZYY~  
aggregation of property 财产的总和 ,?Pn-aC +  
agio 差价;贴水 #J. v[bOWQ  
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》 Z% 3]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vn"2"hPF|  
《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》 ^,L vQW4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H"|xG;cf  
《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》 82% ~WQnS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #s JE{Tb  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p[BF4h{E  
agreement for a settlement 授产协议 kt8P\/~*i  
agreement for assignment 转让协议 "(y",!U@  
agreement for sale 售卖协议;买卖协议 -TKS`,#  
agreement for sale and purchase 买卖协议 70p1&Y7or  
agreement for the payment of interest 支付利息协议 8X=cGYC#  
agreement for the repayment of money 还款协议 TRwlUC3hQ  
agreement of reinsurance 再保险协议 B .p&,K  
Agricultural Bank of China 中国农业银行 l6Hu(.Ls;j  
air passenger departure tax 飞机乘客离境税 (~F{c0 \C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O5HK2Xg,C  
airport tax 机场税 V5y8VT=I  
alcohol duty 酒精税 hC ^|  
alienation 让与;让渡;转让 1iq,Gd-G.  
alimony 生活费;赡养费 <7HVkAa  
All Ordinaries Index [AOI] 所有普通股指数 J&4QI( b.  
all risks 全险;综合险 S pxkB!  
All Sales Record for Stock Market 《股票市场成交报告》 c$),/0td|  
Allied Capital Resources Limited 新联财务有限公司 5mB%Xh;bg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]>fAV(ix  
allocation letter 拨款信件 tx}} Kd  
allocation of fund 分配款项;预留款项 "0o1M\6Z  
allocation of profit 利润分配;溢利分配 aY8"Sw|4  
allocation warrant 拨款令 >jEn>H?  
allotment 分配;配股 Xz)UH<  
allotment notice 股份配售通知;配股通知 'Eds0"3  
allotment of shares 股份分配 -x~h.s,  
allowable 可获宽免;免税的 m9bR %j  
allowable business loss 可扣除的营业亏损 *<k8H5z8]  
allowable expenses 可扣税的支出 ;K<e]RI;?  
allowance 免税额;津贴;备抵;准备金 F&US-ce:M  
allowance for debts 债项的免税额 fUQuEh5_  
allowance for depreciation by wear and tear 耗损折旧免税额 q[4{Xh  
allowance for funeral expenses 殡殓费的免税额 \F]X!#&+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )(~s-x^\z@  
allowance for repairs and outgoings 修葺及支出方面的免税额 o JC-?  
allowance to debtor 给债务人的津贴 OgJd^  
alteration of capital 资本更改 s(56aE  
alternate trustee 候补受托人 }qy,/<R  
amalgamation 合并 OjxaA[$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (9:MIP  
ambit of charges 征税范围;收费范围 9"Vch;U$  
amended valuation 经修订的估值 O9OD[VZk  
American Commodities Exchange 美国商品交易所 1qWIku  
American Express Bank Limited 美国运通银行 K*;e>{p  
American Stock Exchange 美国证券交易所 hn9'M!*:O  
amortization 摊销 m&/{iCwp  
amount due from banks 存放银行同业的款项 9"mOjL  
amount due from banks abroad 存放海外银行同业的款项 ;V(- ;O  
amount due from holding companies 控股公司欠款 } ).rD  
amount due from local banks 存放本港银行同业的款项 mG4myQ?$  
amount due to banks 银行同业的存款 ,at"Q$)T  
amount due to banks abroad 海外银行同业的存款 n< UuVu  
amount due to holding companies 控股公司存款 5wM*(H^c[  
amount due to local banks 本港银行同业的存款 Uc,D&Og  
amount due to outport banks 外埠银行同业的存款 6^U8Utx  
amount for note issue 发行纸币的款额 _DPWp,k<~  
amount of bond 担保契据的款额 0r?975@A  
amount of consideration 代价款额 Oo'IeXQ9(  
amount of contribution 供款数额 Y<('G5A  
amount of indebtedness 负债款额 q) %F#g  
amount of principal of the loan 贷款本金额 "Y(stRa  
amount of rates chargeable 应征差饷数额 yl|?+  
amount of share capital 股本额 MhMY"bx8  
amount of sums assured 承保款额 )cA#2mlS'1  
amount of variation 变动幅度 dQ6:c7hp>D  
amount of vote 拨款数额 |J: n'}  
amount payable 应付款额 z-<091,  
amount receivable 应收款额 M@$}Og  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /DOV/>@5%  
analysis 分析 om%L>zfB  
ancillary risk 附属风险 );T0n  
annual account 周年帐目;周年帐目报表;年度决算;年结 C^ngdba\  
annual accounting date 年结日期 ,|hM`<"?  
annual allowance 每年免税额;年积金;年度津贴;年津 ,lK=m~  
annual balance 年度余额 r[xj,eIb  
annual disposable income 每年可动用收入 \_?A8F  
annual estimates 周年预算 VwfeaDJw  
annual fee 年费 [fF0Qa-  
annual general meeting 周年大会 r':wq   
annual growth rate 年增率;每年增长率 :s8^nEK  
annual long-term supplement 长期个案每年补助金 K)z{R n  
annual pensionable emolument 可供计算退休金的年薪 \lj.vzD-A  
annual report 年报 r* #ApM"L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .!uXhF'  
annual return 周年报表;周年申报表;每年报税表格 :1h1+b@,  
Annual Return Rules 《周年报表规则》 S~BBBD  
annual review of consumer prices 每年消费物价回顾 SMHQo/c r  
annual roll-forward basis 逐年延展方式 MD(?Wh  
annual salary 年薪 [J0f:&7\  
annual statement 年度报表;年度决算表 >TSPEvWc  
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 eF]`?AeWQ  
annuitant 年金受益人 P{ YUW~  
annuity 年金 GE;S5 X]X  
annuity contract 年金合约 H#pl&/+  
annuity on human life 人寿年金 @tQu3Rq@  
antecedent debt 先前的债项 3vx5dUgl,  
ante-dated cheque 倒填日期支票 )?35!s6  
anticipated expenditure 预期开支 6H+'ezM  
anticipated net profit 预期纯利 Rf*we+  
anticipated revenue 预期收入 f681i(q"  
anti-inflation measure 反通货膨胀措施 cM&5SyxiuE  
anti-inflationary stance 反通货膨胀立场 on?<3eED  
apparent deficit 表面赤字 +/u)/ey  
apparent financial solvency 表面偿债能力 E`#m0Q(8  
apparent partner 表面合伙人 h`O"]2  
application for personal assessment 个人入息课税申请书 Z05kn{<a8  
application of fund 资金应用 IXE`MLc  
application to release as liquidator and to destruct the books of accounts and documents ?f@g1jJP  
申请免除清盘人职务及毁灭帐簿与文件 cj ?aCVa  
appointed actuary 委任精算师 rG7E[kii  
appointed auditor 委任核数师;委任审计师 ;pk4Voo$  
appointed trustee 委任的受托人 eqvbDva^  
appointer 委任人 8 MIn~  
apportioned pro rata 按比例分摊 uw'>tb@  
apportionment 分配;分摊 >< <(6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >eX&HSoy  
apportionment formula 分摊方程式 GM&< ?K1  
apportionment of estate duty 遗产税的分摊 HgH\2QL3&  
appraisal 估价;评估 =MQpYX  
appreciable growth 可观增长 0ws1S(pq  
appreciable impact 显着影响 SU,S1C_q8  
appreciable increase 可观增长 gc~nT/lfK  
appreciation 增值;升值 Z) nB  
appreciation against other currencies 相对其他货币升值 Ul"9zTH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 50,`=Z  
appreciation tax 增值税 [ .] x y  
appropriation 拨款;拨用;拨付 5%H(AaG*q  
appropriation account 拨款帐目 0,1x- yD  
Appropriation Bill 拨款法案 m]C|8b7Y  
appropriation-in-aid system 补助拨款办法 Gn*cphb  
approved assets 核准资产 ]=X6* E*/E  
approved basket stock 认可一篮子证券 s98Jh(~  
approved budget 核准预算 ;#'YO1`gf3  
approved charitable donation 认可慈善捐款 ,1xX`:  
approved charitable institution 认可慈善机构 #cHH<09 rl  
approved currency 核准货币;认可货币 9o)sSaTx=  
approved estimates 核准预算 @Z0?1+k  
approved estimates of expenditure 核准开支预算 Q7<%_a  
approved overseas insurer 核准海外保险人 ;E,^bt<U  
approved overseas trust company 核准海外信托公司 Q]44A+M]  
approved pooled investment fund 核准汇集投资基金 2x PkQOj3  
approved provident fund scheme 认可公积金计划 _=%F6}TE  
approved provision 核准拨款 Eb 8vnB#  
approved redeemable share 核准可赎回股份 s &4k  
approved regional stock 认可地区性证券 ?= G+L0t  
approved retirement scheme 认可退休金计划 ie<zc+*rW  
approved subordinated loan 核准附属贷款 tX'`4!{@+  
arbitrage 套戥;套汇;套利 X#;n Gq)5  
arbitrageur 套戥者;套汇者 4XL$I*;4  
arbitrary amount 临时款项 zL8Z8eh">  
arrangement 措施;安排;协定 G =`-w  
arrears 欠款 k2bjBAT  
arrears of pay 欠付薪酬 n $Nw/Vm  
arrears of revenue 逾期未收税款;逾期未收的帐项 r"E%U:y3P  
articles of association 组织章程;组织细则;组织章程细则 ALcin))+B  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +0,'B5 (E  
ascertainment of profit 确定利润 UCu0Xqf  
"Asia Clear" “亚洲结算系统” '3%JhG)#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1omjP`]|,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TJYup%q  
Asian Development Fund [ADF] 亚洲发展基金 rcq^mPdQ  
Asian dollar bond 亚洲美元债券 G909R>  
Asian dollar market 亚洲美元市场 EY$Dtb+g8  
Asian dollar rate 亚洲美元利率 pm2-F]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QoLp$1O (y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?L K n  
asked price 沽盘;喊价;索价;卖方报价 B#Q` !B4v  
assessable income 应评税入息 ar&j1""  
assessable loss 应评税亏损 C ~e&J&zh  
assessable profit 应评税利润 _#\e5bE=Z  
assessable value 应评税值 fyt ODsb>  
assessed profit 估定利润 n>t&l8g%g  
assessed value 经评估价值 tLH:'"{zx  
assessment 评税;评定;估价;评税单 m!22tpb  
assessment number 评税编号;估价编号 % w\   
assessment of additional tax 补加税评税 ]izrr  
assessment of performance 业绩评估;实绩评价 bEQy5AX  
Assessor 评税主任 %rFR:w`{  
asset price bubbles 资产价格泡沫 LDDg g u   
asset-backed securities 具资产保证的证券 >m$jJlAv8  
assets accretion 资产增值 /D d.C<F  
assets and liabilities 资产与负债  W8blHw"  
assets betterment statement 资产递增表;资产改进表 `}r)0,Z}3  
assets lending 实物放款;有抵押贷款 xL&evG#  
assets of the company passing on the death 死者去世时转移的公司资产 5taR[ukM  
assets pledged as security for liabilities 用作负债抵押的资产 %*}h{n  
assets portfolio 资产投资组合 h+gaKh=k+  
assets price 资产价格 N_:H kI6  
assets quality 资产质素 bA_/ 6r)u  
assets realization 资产变现 %IA1Y>`  
assets refinancing arrangement 资产再集资安排 }4uHT.)  
assets securitization 资产证券化 <wH"{G3?  
assets situated outside Hong Kong 在香港以外地方的资产 <USK6!-G  
assets stripping 削减资产;拆卖资产 "U"phLX  
assets value 资产值 x/fhlf}a}=  
assignee 承让人 gg0rkg  
assignment 转让;转让书;转让契 -gQtw% `x  
assignment of interest 权益转让 M2kvj'WWq  
assignment of letters patent and trade mark 专利证书及商标转让 'c&[kMR  
assignment of property 物业转让;物业转让书 bIXudE[8zq  
assignment right 转让权 <<=.;`(/v  
assignor 转让人 8A jQPDn+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f]pHJVgFV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9T\uOaC"  
associate member 附属会员 @$Xl*WT7  
associated body corporate 相联法人团体 @=7[KMb  
associated company 相联公司;联属公司 'fK3L<$z#m  
associated corporation 相联法团 vw'xmzgA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C6?({ QB@  
公认会计师公会〔英国〕 !"g2F}n  
Association of Futures Exchange Brokers 香港期货经纪协会 JRw<v4pZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ao )\/AR'  
association of underwriters 承保人组织 ybC0Ee@  
assumption of control 接管 aZ,j1j0p  
assurance 担保;保险;转易;转易书 -l Y,lC>{  
assurance of interest 权益的转易 m >Rdsn~l  
at 19XX price 按一九XX年价格计算 A_!N,< -  
at a discount 按赔价计算;按贴水价格计算;打折扣 H9\,;kM)  
at a premium 按溢价计算;按升水价格计算 "u.'JE;j  
at call 通知付款;按通知 Zt"#'1  
at constant market price 按固定市价计算 ,Y&7` m  
at constant price 按固定价格计算 Zg*XbX  
at cost 按成本计算 \wKnX]xGf  
at current market price 按当时市价计算;按现时市价计算 $$ 9!4  
at current price 按当时价格计算;按现时价格计算 p uZY4}b_  
at factor cost 按要素成本计算;按生产要素成本计算 @+6cKP  
at money-of-the-day price 按付款当日价格计算 mz2v2ma  
at or better 按指定或较佳价位〔买卖指令〕 >vR7l&"  
at par 按面值计算;平价 GI<3L K\  
at sight 见票即付 aD&4C -,1  
at the close 按收市盘 /;5/7Bvj  
at the opening 按开市盘 oO3X>y{gN  
attestation 见证;见证条款 .iV-Y*3<  
at-the-money option 平价期权 ]@I>OcH  
attorney 受权人;受托代表人 {/|tVc63  
attornment 新拥有人承认书 ;=UkTn}N?l  
attributable profit 可归属利润 z',f'3+  
attributable share value 可归属股份价值 HEk{!Y  
Auckland Stock Exchange 奥克兰证券交易所 ,rNv}  
auction 拍卖 Ihd{tmr<  
auctioneer 拍卖商 o(gV;>I  
audit 审计;核数 Gc=uKQ+\V  
Audit Commission 审计署 o?g9Grk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TFNB %|  
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〕 Hmx Y{KB  
audit review 帐目审查 [k]3#<sS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 czLY+I;V3  
audited account 审计帐目;经审计的帐目 pkE4"M!3=  
audited annual account 经审计的周年帐目 ]Pl Ly:(  
audited balance sheet 经审计的资产负债表 UL.YDU)  
auditor 核数师;核数主任;审计师 AZE  
auditor's certificate 核数师证明书;审计师证明书 DC~1}|B"  
auditor's report 核数师报告;审计师报告 T8BewO=}  
Aussie bond 澳元债券 5^97#;Q;J"  
austerity budget 紧缩预算 ,_UTeW6M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1{<r~  
Australia All Ordinaries Index 澳洲所有普通股票指数 +w2 `  
Australian Dollar [AUD] 澳元 l*z+<c6$_  
Australian Options Market 澳大利亚期权市场 KJ7-Vl>  
Australian Securities Commission 澳洲证券事务监察委员会 `)tIXMn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o3X0c6uU  
Australian Stock Exchange 澳大利亚证券交易所 NdmwQJ7e"  
Austrian Schilling [ATS] 奥地利先令 uqM=/T^A  
authentication 认证;鉴证 {pXqw'"1.  
authority to purchase 委托购买证;委购书 P#|}]oG%  
authorization 认可;核准;授权;授权书 YmwXA e:  
authorization by direction 指示授权 :CsrcT=  
authorization by instruction 指令授权 6IJH%qUx'  
authorization by warrant 令状授权 ]P96-x  
authorization of unit trust 单位信托的认可 pE {yVs  
authorized agent 指定代理人 k#n%at.g  
authorized capital 法定资本 /?1^&a  
authorized clerk 出市员 [a!)w@I:  
authorized dealer 认可交易商 U/A [al  
authorized financial institution 认可财务机构 6@x^,SA  
authorized fund 认可基金 @e-2]z  
authorized fund house 获授权的基金公司;认可基金公司 #]h&GX  
authorized institution 认可机构 6@VgLa,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -br): }f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C{>dE:*K^  
authorized insurer 获授权保险人;获认可承保人 fizL_`uMqb  
authorized investment 特准投资项目 iEx4va-j  
authorized person 获授权人 o;u~Yg  
authorized representative 获授权代表 **.g^Pyc  
authorized share capital 法定股本 AHU =`z  
automated quotation system 自动报价系统 .JBTU>1]_n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *LEI@  
自动交易系统〔香港期货交易所有限公司〕 }"&Ye  
automatic adjustment mechanism 自动调整机制 }J`cRDO  
automatic adjustment system 自动调整系统 O Cn  ra  
Automatic Clearing House 自动票据交换所 \[d~O>k2  
automatic exchange rates accumulation system 自动化汇率累集系统 `PT'Lakf;3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :eH\9$F`x;  
automatic teller machine [ATM] 自动柜员机 YH&q5W,KX  
autopay 自动转帐 -6xh  
available assets 可用资产 8 q>  
available fiscal reserve 现存财政储备 m7u" awM^  
available profit 可用利润 BZ,{gy7g7X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Y[s}?Xu]w#  
average 平均;平均数;海损 Wjli(sT#-  
average basic salary 平均基本薪金 Ab8Ke|fA  
average consumer expenditure 平均消费开支;一般消费开支 ovZ!}  
average cost 平均成本 v\+`n^=  
average cost of land production 增辟土地平均成本 r)Ja\ ;  
average daily turnover 平均每日成交额 3U'l'H,  
average daily wage rate 平均每日工资率 iikMz|:7U  
average expenditure pattern 平均开支模式 q7pe\~q  
average growth rate 平均增长率 M[C)b\  
average net fixed assets 固定资产平均净值 uQ%3?bx)T  
average of relatives 相对价格平均数 S4pEBbV^n  
average price 平均价格 *=P*b|P"$  
average propensity to consume 平均消费倾向;一般消费倾向 [ @2$W?0i  
average propensity to save 平均储蓄倾向;一般储蓄倾向 p || mR  
average rate 平均率 U_RWqKL  
average revenue 平均收入;平均收益 |-HNHUF  
average stock 平均库存;平均存货 z 'V$)U$f  
average yearly rent 平均年租 F<^f6z8  
avoidance of double taxation 避免双重课税 QZ+G2$  
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 6`X}Z'4.Ox  
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