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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: jRXpEiM  
A share A股;甲类股份 t5h]]TOz  
abatement of tax 减税;减扣免税额 2-821Sf#h  
ABN AMRO Bank N.V. 荷兰银行 h'wOslyFa  
above-the-line expenditure 线上项目支出;经常预算支出 YIA}F1:  
above-the-line receipt 线上项目收入;经常预算收入 wC@5[e$  
ABSA Asia Limited 南非联合亚洲有限公司 bu"R2~sb  
absolute change 绝对数值变更 +r)'?zU  
absolute expenditure 实际开支 W(9fCDO;  
absolute guideline figure 绝对准则数字 .?b2Bd!MC  
absolute interest 绝对权益 .fxI)  
absolute order of discharge 绝对破产解除令 CQfrAk4mu  
absolute profit margin 绝对利润幅度 -ecP@,  
absolute value 实值;绝对值 6L~@jg~0A[  
absolutely vested interest 绝对既得权益 _+ K[1P  
absorbed cost 已吸收成本;已分摊成本 *a Y`[,4#$  
absorption 吸收;分摊;合并 UJkg|eu  
absorption rate 吸收率;摊配率;分摊率 #3maT*JY  
ACB Finance Limited 亚洲商业财务有限公司 'j=7'aX>K  
acceptable form of reciprocity 合理的互惠条件 TDg#O!DUF  
acceptable rate 适当利率;适当汇率 }~dXz?{p8  
acceptance agreement 承兑协议 ' >[KVvm  
acceptance for honour 参加承兑 Mn+;3qo{6  
acceptor 承兑人;接受人;受票人 BDY@&vF  
acceptor for honour 参加承兑人 }x4,a6^  
accident insurance 意外保险 1E!0N`E  
Accident Insurance Association of Hong Kong 香港意外保险公会 -}k'a{sj=  
accident insurance scheme 意外保险计划 Ee>P*7*jB  
accident year basis 意外年度基准 h+|3\>/@9{  
accommodation 通融;贷款 LH.. 8nfl  
accommodation bill 通融票据;空头票据 e47JLW&b  
accommodation party 汇票代发人 le`&VdE^  
account balance 帐户余额;帐户结余 )F 6#n&2  
account book 帐簿 N m-{$U  
account collected in advance 预收款项 VY8 p[`  
account current book 往来帐簿 D1bS=> ;,"  
account of after-acquired property 事后取得的财产报告 #V[ ?puE@  
account of defaulter 拖欠帐目 POTW+Zq]  
account payable 应付帐款 |E-0P=h  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :qy`!QPUm  
account receivable 应收帐款 }gL9G  
account receivable report 应收帐款报表 l5S (x Q  
account statement 结单;帐单;会计财务报表 S4kGy}{+i  
account title 帐户名称;会计科目 RsU=fe,  
accountant's report 会计师报告 +uW$/_Y$  
Accountant's Report Rules 会计师报告规则 fXMVl\ <  
accounting and auditing procedure 会计与审计程序;会计与核数程序 QOIi/flK  
Accounting Arrangements 《会计安排》 9@C3jZ+9`H  
accounting basis 会计基础 $enh>!mU  
accounting by Official Receiver 破产管理署署长呈交的帐目 u4B,|_MK  
Accounting Circular 《会计通告》 *!UY;InanX  
accounting class 会计类别 >x)YdgJ*  
accounting date 记帐日期;会计结算日期 WMBntB   
accounting for money 款项核算 !_s|h@  
Accounting Officer 会计主任 hNUAwTH6  
accounting period 会计报告期;会计期 ^[XxE Lx  
accounting policy 会计政策;会计方针 iC&=-$vu  
accounting practice 会计惯例 HTI1eLZ2  
accounting principle 会计准则 .z+?b8Q\  
accounting record 会计记录 %*P59%  
accounting report 会计报告 o#E 3{zM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mnL \c'  
Accounting Society of China 中国会计学会 \Q{@AC<?i  
accounting statement 会计报表 qEKTSet?  
accounting system 会计制度;会计系统 HyXw^ +tsj  
accounting transaction 会计事项;帐务交易 !cw<C*  
accounting treatment 会计处理 0Mt2Rg}  
accounting year 会计年度 B{!)GZ(}  
accretion 增值;添加 ~6@zXHAS  
accrual 应计项目;应累算数目 jD3,z*  
accrual basis 应计制;权责发生制 ~\/>b}^uf'  
accrual basis accounting 应计制会计;权责发生制会计 0CI?[R\  
accrue 应累算;应计 I})la!9   
accrued benefit 应累算利益 VB*N;bM^  
accrued charges 应计费用 z h0m3|9O  
accrued cumulative preference share dividend 应累算的累积优先股股息 exV6&bdu  
accrued expenses 应累算费用 wXDF7tJh  
accrued interest payable 应付利息;应计未付利息 'P}"ZHW  
accrued interest receivable 应收利息;应计未收利息 +V1EqC*  
accrued right 累算权益 W^0F(9~!(  
accruing profit 应累算的利润 m_~ p G  
accumulated fiscal reserve 累积财政储备 XEV-D9n  
accumulated profit 累积利润;滚存溢利 l?(nkg["nY  
accumulated reserve 累积储备 )7=B]{B_  
accumulation of surplus income 累积收益盈余 P]T(I/\g  
acquired assets 既得资产 X`]-) (U X  
acquisition 收购;购置;取得 FQB)rxP  
acquisition cost 购置成本 BDxrSq,H  
acquisition expenses 购置费用 :gY$/1SYD  
acquisition of 100% interest 收购全部股权 nWN~G  
acquisition of control 取得控制权 ];6c/#2x  
acquisition of fixed assets 购置固定资产 (.P;VH9R\  
acquisition of shell “买壳” y&9S+  
acquisition price 收购价 ?LgR8/Io@5  
act of God 天灾 l9 )iLOj  
acting partner 执事合伙人 Gk,{{:M:5  
active market 买卖活跃的市场;交投畅旺的市场;旺市 MLY19;e  
active partner 积极参与的合伙人 M$-4.+G  
active trading 交投活跃 hxx,E>k  
actual circulation 实际流通 _`/0/69  
actual cost 实际成本 O+`^]D7  
actual expenditure 实际开支;实际支出 #`:s:bwM:  
actual income 实际入息;实际收入;实际收益 )V JAs|  
actual market 现货市场 ?+GbPG~  
actual price 现货价;实际价格 z=!$3E ecr  
actual profit 实际利润 C!XI0d  
actual quotation 实盘;实际价位;实际报价 [V{JuG;s  
actual year basis 按实际年度计算 KoiU\r  
actuals 实货 64s+ 0}  
actuarial investigation 精算调查 "%urT/F v&  
actuarial principle 精算原则 %H>vMR-,~  
actuarial report 精算师报告 /V~L:0%  
Actuarial Society of Hong Kong 香港精算学会 P~ _CDh.N  
actuarial valuation 精算师估值 H#k"[eZ  
actuary 精算师 9 f-T>}  
ad referendum agreement 暂定协议;有待覆核的协定 f1=BBQY >  
ad valorem duty 从价税;按值征税 x `PIJE  
ad valorem duty system 从价税制 51.F,uY  
ad valorem fee 从价费 a\vf{2  
ad valorem tariff 从价关税 V|}9d:&O  
additional allowance 额外免税额 +^gh3Y  
additional amount for unexpired risk 未过期风险的额外款额 t2p/NIn  
additional assessable profit 补加应评税利润 p]`pUw{  
additional assessment 补加评税 J=*y>Zt-b  
additional commitment 额外承担 3{Ze>yFE  
additional commitment vote 额外承担拨款 OnH>g"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p1v:X?  
additional dependent parent allowance 供养父母额外免税额 o}v # Df  
additional provision 额外拨款 \q Q5x  
additional stamp duty 附加印花税 KU-z;}9s  
additional tax 补加税罚款;补加税款 A/{pG#if]3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 IG`~^-}7lR  
adjudged bankrupt 被裁定破产 N ED`GU  
adjudicated bankrupt 裁定破产人 Cd'P  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ce2d)FG}e  
adjudication of bankruptcy 裁定破产;宣告破产 s7I*=}{g0.  
adjudication of insolvency 裁定无力偿还债务 pPo?5s  
adjusted actual 经调整的实数;调整后的实数 'e3y|  
adjusted current assets 经调整的流动资产;调整后的流动资产 `m3@mJ!>\  
adjusted figure 经调整的数字;调整后的数额 90sMS]a  
adjusted liabilities 经调整的负债;调整后的负债 V==' 7n  
adjusted loss 经调整的亏损;调整后的亏损 Ms1G&NYP  
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 VT3Zo%Xx  
adjusted profit 经调整的利润;调整后的利润 |rdG+ >  
adjusted surplus 经调整的盈余额;调整后的盈余额 &-<"HW  
adjusted value 经调整的价值;调整后的价值 wuzz Wq  
adjustment 调整;修订;理算〔保险〕 $@x3<}X;  
adjustment centre 调剂中心 aZ@4Z=LK  
adjustment lag 调整过程的时间差距;调整时差 s%GiM  
adjustment mechanism 调整机制 `"AjbCL  
adjustment of loss 亏损调整 }S*6+4  
adjustment process 调整过程;调整程序 z$7YC49^  
adjustment range 调整幅度 +Jt"JJ>%k  
administered exchange rate 受管制汇率 P(X#w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j`,;J[Zd`h  
administration expenses 行政费用 H xb{bF  
administration fee 手续费;行政费 HZ 8 j[kO  
administration in bankruptcy 破产管理 UgJlXB|a%2  
administration order 遗产管理令 ~(aq3ngo.  
administrator 管理人;遗产管理人 ejgg.G ^  
administrator of the estate 遗产管理人 Z;%  
admission of debt 债项承认书 IL.Jx:(0  
admission of proof 接纳债权证明 Redp'rXT<h  
advance 放贷款项;垫付款项;预支款项;预付款项 a:zx&DwM  
advance account 暂支帐目;预付款帐户 FAM`+QtNw  
advance compensation 预付补偿金 7S] h:q%%  
advance from shareholder 股东垫款 nyQ FS  
advance pending reimbursement 预支以待日后付还 WcH^bAY6  
advanced economy 先进经济体系 <$?:|  
advancement 预付;预付财产 C| Mh<,~ E  
advances warrant 垫款令 +V2a|uvEc  
advancing 贷出 rA` zuYo  
adverse balance 逆差 LvWU %?  
adverse exchange 逆汇 GZZLX19s q  
advertisement addressed to shareholders 在报章刊登的致股东通告 U&u7d$ANP  
advice for collection 托收通知书 )[p8  
advice of drawing 提款通知书;汇票通知书 #> CN,eiZ  
advice of payment 付款通知 6\5U%~78  
Advisory Committee [Securities and Futures Commission] OzO_E8Kb\  
谘询委员会〔证券及期货事务监察委员会〕 d[~c-G6  
Advisory Committee on Diversification 经济多元化谘询委员会 .&sguAyG  
affidavit 誓章;遗产申报誓章 E*(Q'p9C  
affidavit of no receipt 述明无收款的誓章 ]VwAHT&je  
affiliate 联号;联营公司;附属公司 `b\4h/~  
affiliated company 附属公司;联号;联营公司 n:*+pL;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N e^#5T  
affordability 负担能力 jb7=1OPD_  
African Development Bank [AfDB] 非洲开发银行 Ku&(+e  
after-acquired property 事后取得的财产 e3S6+H),I  
after-hours dealing 市后交易 //J:p,AF  
after-tax profit 税后盈利;税后利润;税后溢利 ]G1j\wnF  
agency agreement 代理协议 t<`ar@}  
agency expenses 代理机构的开支 HhqqJEp0  
agency fee 代理费 U">OdoZ,E+  
Agency Law 《代理法》 dtF6IdAf  
agent 代理人;承销人 +ixDB0"\  
agent of company 公司代理人 dH`a|SVW9  
agent's fee 代理人费;经纪费 c'G\AbUVjE  
aggregate 总计;总数;总体数字 ]6:5<NW  
aggregate amount 总款额;总额 >p<( CVX[  
aggregate assets and liabilities 总体资产与负债 hA@X;Mh^w  
aggregate at constant price 按固定价格计算的总体数字 @W. `'b-  
aggregate demand 总需求 66|lQE&n  
aggregate gross position 总持仓量 M  j5C0P(  
aggregate limit 总限额 L1F){8[  
aggregate of salaries tax 合计薪俸税  vo::y"  
aggregate performance 总体表现;总体业绩 {#[a4@B0  
aggregate supply 总体供应 e<p$Op  
aggregate surplus 总盈余 ?0?'  
aggregate total 整体总额 PN.6BJvu  
aggregate value 总值;合计价值 qHKZ5w  
aggregated basis 合计基准 Yt#($}p  
aggregated net chargeable income 合计应课税入息实额 'R'>`?Nh  
aggregation 合并计算;合计;总和 w}YHCh  
aggregation of incomes of husband and wife 夫妇入息合并计算 )j9FB  
aggregation of property 财产的总和 9723f1&Vd  
agio 差价;贴水 {>+$u"*  
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》 5vpf;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RU{}qPs?  
《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》 1B1d>V$*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment RF;N]A?*  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 yjSN;3t71  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5=?&q 'i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?DRC! 9o^  
agreement for a settlement 授产协议 Ee|@l3)  
agreement for assignment 转让协议 K[ \z'9Q  
agreement for sale 售卖协议;买卖协议 hV,3xrm?P  
agreement for sale and purchase 买卖协议 *jJ62-o  
agreement for the payment of interest 支付利息协议 ,h>w%  
agreement for the repayment of money 还款协议 kEXcEF_9P  
agreement of reinsurance 再保险协议 cYp}$  
Agricultural Bank of China 中国农业银行 Z ZiS$&NK8  
air passenger departure tax 飞机乘客离境税 V`H#|8\i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {$EXI]f  
airport tax 机场税 I}q-J~s  
alcohol duty 酒精税 G` 8j ^H,  
alienation 让与;让渡;转让 r]E$uq bR  
alimony 生活费;赡养费 !e7vc[N  
All Ordinaries Index [AOI] 所有普通股指数 )a}5\V  
all risks 全险;综合险 JJ+<?CeHD  
All Sales Record for Stock Market 《股票市场成交报告》 [-CG&l2?L  
Allied Capital Resources Limited 新联财务有限公司 -0]aOT--  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g@U#Y#b@"  
allocation letter 拨款信件 o}%fs *  
allocation of fund 分配款项;预留款项 `j(+Y  
allocation of profit 利润分配;溢利分配 T2->  
allocation warrant 拨款令 $?s^HKF~  
allotment 分配;配股 <G&v  
allotment notice 股份配售通知;配股通知 _ 4W#6!  
allotment of shares 股份分配 c !;wp,c  
allowable 可获宽免;免税的 x:bYd\ EJ[  
allowable business loss 可扣除的营业亏损 3Yf$WE8#l  
allowable expenses 可扣税的支出 gON6jnDO  
allowance 免税额;津贴;备抵;准备金 {c1qC zM4  
allowance for debts 债项的免税额 |`okIqp  
allowance for depreciation by wear and tear 耗损折旧免税额 Q?tV:jogY  
allowance for funeral expenses 殡殓费的免税额 {Q-U=me\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Yn#8uaU  
allowance for repairs and outgoings 修葺及支出方面的免税额 PWmz7*/  
allowance to debtor 给债务人的津贴 ,qfa,O  
alteration of capital 资本更改 y{"E) YY  
alternate trustee 候补受托人 7*5ctc!dG  
amalgamation 合并 I,S'zHR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |HA7 C  
ambit of charges 征税范围;收费范围 KF'M4P  
amended valuation 经修订的估值 Qnw$=L:  
American Commodities Exchange 美国商品交易所 J)G3Kq5>:b  
American Express Bank Limited 美国运通银行 y8 Nb 8m  
American Stock Exchange 美国证券交易所 HUghl2L.<  
amortization 摊销 "5YdmBy  
amount due from banks 存放银行同业的款项 \1Bgs^  
amount due from banks abroad 存放海外银行同业的款项 9?:S:Sq  
amount due from holding companies 控股公司欠款 n>4S P_[E7  
amount due from local banks 存放本港银行同业的款项 S?{5DxilO  
amount due to banks 银行同业的存款 ep?0@5D}]  
amount due to banks abroad 海外银行同业的存款 xHG oCFB  
amount due to holding companies 控股公司存款 n~ql]Ln  
amount due to local banks 本港银行同业的存款 [v`4OQF/  
amount due to outport banks 外埠银行同业的存款 gfYB|VyWo  
amount for note issue 发行纸币的款额 ;1dz?'%V  
amount of bond 担保契据的款额 /'1y`j<  
amount of consideration 代价款额 |W <:rT  
amount of contribution 供款数额 /Ow?nWSt  
amount of indebtedness 负债款额 k$c j|-<  
amount of principal of the loan 贷款本金额 93J)9T  
amount of rates chargeable 应征差饷数额 }*'ha=`J  
amount of share capital 股本额 bxN;"{>Xz  
amount of sums assured 承保款额 6+5Catsn  
amount of variation 变动幅度 V!P3CNK  
amount of vote 拨款数额 ]Rye AJ3  
amount payable 应付款额 AAW7@\q.  
amount receivable 应收款额 |z'?3?,~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j+9 S  
analysis 分析 m\f_u*  
ancillary risk 附属风险 (*ng$z Z$  
annual account 周年帐目;周年帐目报表;年度决算;年结 V\"5<>+O  
annual accounting date 年结日期 /ZDc=>)~  
annual allowance 每年免税额;年积金;年度津贴;年津 5\S7Va;W  
annual balance 年度余额 sV<4^n7  
annual disposable income 每年可动用收入 mig3.is  
annual estimates 周年预算 X W)A~wPBs  
annual fee 年费 Ic}ofBK  
annual general meeting 周年大会  ~Hs{(7   
annual growth rate 年增率;每年增长率 #H`y1zm  
annual long-term supplement 长期个案每年补助金 ]KeNC)R  
annual pensionable emolument 可供计算退休金的年薪 3~Ln:4[6ID  
annual report 年报 w#T,g9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d]3sC  
annual return 周年报表;周年申报表;每年报税表格 sJoi fl 7  
Annual Return Rules 《周年报表规则》 F4Uk+|]Bu  
annual review of consumer prices 每年消费物价回顾 ak>NKK8P  
annual roll-forward basis 逐年延展方式 1 =<|h  
annual salary 年薪 b..$5  
annual statement 年度报表;年度决算表 Z-|C{1}A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \DqxS=o;  
annuitant 年金受益人 qfu2}qUX~%  
annuity 年金 p]&Q`oh  
annuity contract 年金合约 "^z=r]<5  
annuity on human life 人寿年金 2[po~}2-0  
antecedent debt 先前的债项 E5 oD|'=WA  
ante-dated cheque 倒填日期支票 jyhzLu  
anticipated expenditure 预期开支 >n~p1:$  
anticipated net profit 预期纯利 HIm, "iYk  
anticipated revenue 预期收入 S=p u  
anti-inflation measure 反通货膨胀措施 7Ca\ (82  
anti-inflationary stance 反通货膨胀立场 cEdJn@ ,  
apparent deficit 表面赤字 3.X0!M;x  
apparent financial solvency 表面偿债能力 qJU)d  
apparent partner 表面合伙人 kW&Z%k  
application for personal assessment 个人入息课税申请书 qD*\}b]9I  
application of fund 资金应用 sK0VT"7K  
application to release as liquidator and to destruct the books of accounts and documents l7,qWSsn K  
申请免除清盘人职务及毁灭帐簿与文件 Zk UuniO  
appointed actuary 委任精算师 ~,2hP ~  
appointed auditor 委任核数师;委任审计师 V^I /nuy  
appointed trustee 委任的受托人 L_"(A #H:  
appointer 委任人 T''+zk  
apportioned pro rata 按比例分摊 Ts .Z l{B  
apportionment 分配;分摊 j7#GqVS'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i@5%d!J  
apportionment formula 分摊方程式 /\cu!yiX  
apportionment of estate duty 遗产税的分摊 oh~ vo!  
appraisal 估价;评估 /dt!J `:  
appreciable growth 可观增长 *"FLkC4  
appreciable impact 显着影响 2?iOB6  
appreciable increase 可观增长 6;frIl;  
appreciation 增值;升值 z L'IN)7MU  
appreciation against other currencies 相对其他货币升值 %D(prA_w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;&6PL]/d  
appreciation tax 增值税 ;-pvc<_c<  
appropriation 拨款;拨用;拨付 1lyOp   
appropriation account 拨款帐目 I<./(X[H:#  
Appropriation Bill 拨款法案 ^r*%BUU9]%  
appropriation-in-aid system 补助拨款办法 Gr$*t,ZW  
approved assets 核准资产 nFnF_  
approved basket stock 认可一篮子证券 `l2<  
approved budget 核准预算 otf%kG w  
approved charitable donation 认可慈善捐款 =veOVv[Q&/  
approved charitable institution 认可慈善机构 no NF;zT  
approved currency 核准货币;认可货币 ?vn 0%e868  
approved estimates 核准预算 i `QK'=h[  
approved estimates of expenditure 核准开支预算 7. 9s.*  
approved overseas insurer 核准海外保险人 ynZ[c8.  
approved overseas trust company 核准海外信托公司 b+].Uc  
approved pooled investment fund 核准汇集投资基金 eH%L?"J~:  
approved provident fund scheme 认可公积金计划 H! r Kz  
approved provision 核准拨款 }<ONxg6Kb  
approved redeemable share 核准可赎回股份 l$VxE'&LQ  
approved regional stock 认可地区性证券 I.+)sB?5  
approved retirement scheme 认可退休金计划 ClMtl59  
approved subordinated loan 核准附属贷款 k> &s( b  
arbitrage 套戥;套汇;套利 P!+nZXo  
arbitrageur 套戥者;套汇者 \1mM5r~  
arbitrary amount 临时款项 ~Oq,[,W  
arrangement 措施;安排;协定 &U$8zn~[k  
arrears 欠款 9LO.8Jy  
arrears of pay 欠付薪酬 } ndvV~*1  
arrears of revenue 逾期未收税款;逾期未收的帐项 K= Z]#bm  
articles of association 组织章程;组织细则;组织章程细则 0*Km}?;0-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `bZU&A(`Be  
ascertainment of profit 确定利润 E)Qh]:<2v  
"Asia Clear" “亚洲结算系统” nj^q@h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ccn`f]5w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5m.KtnT)  
Asian Development Fund [ADF] 亚洲发展基金 .\~P -{Hd  
Asian dollar bond 亚洲美元债券 w$lfR ,  
Asian dollar market 亚洲美元市场 4nII/cPG  
Asian dollar rate 亚洲美元利率 z[\W\g*|ri  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 FW)^O%2s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 I0w@S7  
asked price 沽盘;喊价;索价;卖方报价 ?[ S >&Vq  
assessable income 应评税入息 j&[.2PW\  
assessable loss 应评税亏损 0^y@p&;/.  
assessable profit 应评税利润 x1:Pj  
assessable value 应评税值 52MCUl  
assessed profit 估定利润 r($_>TS&"  
assessed value 经评估价值 foz5D9sQ  
assessment 评税;评定;估价;评税单 kyxSIQ^  
assessment number 评税编号;估价编号  9VUm=Z#`  
assessment of additional tax 补加税评税 n `m_S  
assessment of performance 业绩评估;实绩评价 L_U3*#Zdz7  
Assessor 评税主任 c7g.|R  
asset price bubbles 资产价格泡沫 X4 }`>  
asset-backed securities 具资产保证的证券 1R2o6`_  
assets accretion 资产增值 /%uZKG P  
assets and liabilities 资产与负债 #OD@q;  
assets betterment statement 资产递增表;资产改进表 ! [|vx!p  
assets lending 实物放款;有抵押贷款 cCh0?g7nV  
assets of the company passing on the death 死者去世时转移的公司资产 J[<pZ [  
assets pledged as security for liabilities 用作负债抵押的资产 WE5"A| =  
assets portfolio 资产投资组合 "6E1W,|{  
assets price 资产价格 loeLj4""  
assets quality 资产质素 ,"N3k(g  
assets realization 资产变现 W"-EC`nP  
assets refinancing arrangement 资产再集资安排 (I7&8$Zl  
assets securitization 资产证券化 DO1 JPeIi  
assets situated outside Hong Kong 在香港以外地方的资产 xMSNrOc  
assets stripping 削减资产;拆卖资产 yL ;o{ G  
assets value 资产值 hINnb7 o  
assignee 承让人 Q.9Ph ~  
assignment 转让;转让书;转让契 jTd4H)  
assignment of interest 权益转让 S< EB&P  
assignment of letters patent and trade mark 专利证书及商标转让 T6R7,Vt'v  
assignment of property 物业转让;物业转让书 EtR@sJ<  
assignment right 转让权 })zB".  
assignor 转让人 K=m9H=IX~T  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 q!hy;K`Jd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ''(fH$pY  
associate member 附属会员 84p[N8  
associated body corporate 相联法人团体 e7XsyL'|p  
associated company 相联公司;联属公司 |D;"D  
associated corporation 相联法团 ZSF=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hy$MV3LP  
公认会计师公会〔英国〕 z;bH<cQ  
Association of Futures Exchange Brokers 香港期货经纪协会 ~'^!udF-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :7$\X[  
association of underwriters 承保人组织 ^_*jp[!`b$  
assumption of control 接管 SRt$4EL21  
assurance 担保;保险;转易;转易书 ZL-uwI!`D  
assurance of interest 权益的转易 vh|Tb5W<  
at 19XX price 按一九XX年价格计算 5W[3_P+  
at a discount 按赔价计算;按贴水价格计算;打折扣 IqhICC1V-  
at a premium 按溢价计算;按升水价格计算 +}c|O+6g  
at call 通知付款;按通知 CJMaltPp&  
at constant market price 按固定市价计算 t+=12{9;f  
at constant price 按固定价格计算 Ad]<e?oN=  
at cost 按成本计算 r/CEYEJ&X  
at current market price 按当时市价计算;按现时市价计算 >/TB_ykb  
at current price 按当时价格计算;按现时价格计算 L.09\1?.n  
at factor cost 按要素成本计算;按生产要素成本计算 W{fULl  
at money-of-the-day price 按付款当日价格计算 Kk!6B  
at or better 按指定或较佳价位〔买卖指令〕 >a&?AP #  
at par 按面值计算;平价 ]]p19[4s  
at sight 见票即付 5,HCeN  
at the close 按收市盘 gdoJ4b  
at the opening 按开市盘 g.[+yzuE6  
attestation 见证;见证条款 r#_7]_3  
at-the-money option 平价期权 *[d~Nk%Y$  
attorney 受权人;受托代表人 H$~M`Y9I~  
attornment 新拥有人承认书 |8&-66pX  
attributable profit 可归属利润 !X5o7b)  
attributable share value 可归属股份价值 \LIy:$`8  
Auckland Stock Exchange 奥克兰证券交易所 ";wyNpb(  
auction 拍卖 .9T.3yQ  
auctioneer 拍卖商 Z:# .;wA  
audit 审计;核数 6 QN1+MwB  
Audit Commission 审计署 8- dRdQu]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YPF&U4CN  
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〕 Bii6Z@kS  
audit review 帐目审查 sg3h i"Im  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N<KKY"?I'  
audited account 审计帐目;经审计的帐目 k~0#'I9  
audited annual account 经审计的周年帐目 =4frP*H?  
audited balance sheet 经审计的资产负债表 OJMvn'y  
auditor 核数师;核数主任;审计师 !Oeq G  
auditor's certificate 核数师证明书;审计师证明书 ^G}# jg.  
auditor's report 核数师报告;审计师报告 >Hdjsu5{N  
Aussie bond 澳元债券 vP3K7En  
austerity budget 紧缩预算 uz*d^gr}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E4Y "X  
Australia All Ordinaries Index 澳洲所有普通股票指数 -'80>[}q/  
Australian Dollar [AUD] 澳元 7<h.KZPc  
Australian Options Market 澳大利亚期权市场 )-0[ra]  
Australian Securities Commission 澳洲证券事务监察委员会 eQ$N:]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ' 2>l  
Australian Stock Exchange 澳大利亚证券交易所 84iJ[Fq{  
Austrian Schilling [ATS] 奥地利先令 Z:I*y7V-  
authentication 认证;鉴证 0Vf)Rw1%I  
authority to purchase 委托购买证;委购书 R<Z^L~)  
authorization 认可;核准;授权;授权书 $Llta,ULE  
authorization by direction 指示授权 .D+RLO z  
authorization by instruction 指令授权 F|ETug n  
authorization by warrant 令状授权 Jzk!K@  
authorization of unit trust 单位信托的认可 Y{,2X~ 7  
authorized agent 指定代理人 ?V#Gx>\  
authorized capital 法定资本 &(g m4bTg  
authorized clerk 出市员 %/P=m-K  
authorized dealer 认可交易商 YV*b~6{d  
authorized financial institution 认可财务机构 j._G7z/LJ  
authorized fund 认可基金 bX7EO 8  
authorized fund house 获授权的基金公司;认可基金公司 Xa4GqV9M/-  
authorized institution 认可机构 FI\IY R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '4$lL 6ly>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R"NGJu9  
authorized insurer 获授权保险人;获认可承保人 Y;8 >=0ye  
authorized investment 特准投资项目 a lrt*V|=  
authorized person 获授权人 smV!y8&  
authorized representative 获授权代表 dY1J<L}")  
authorized share capital 法定股本 a IQOs  
automated quotation system 自动报价系统 ;U |NmC+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (G#}*  
自动交易系统〔香港期货交易所有限公司〕 /4yOs@#  
automatic adjustment mechanism 自动调整机制 0[.3Es:_  
automatic adjustment system 自动调整系统 8GY.){d!l  
Automatic Clearing House 自动票据交换所 e{5,'(1]  
automatic exchange rates accumulation system 自动化汇率累集系统 xFOBF")  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A 6:Q<  
automatic teller machine [ATM] 自动柜员机 QO@6VY@  
autopay 自动转帐 Lj4&_b9  
available assets 可用资产 u2 7S %2P  
available fiscal reserve 现存财政储备 5Yl6?  
available profit 可用利润 \ [cH/{nt  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 n<E.Em1  
average 平均;平均数;海损 pL~=Z?(B  
average basic salary 平均基本薪金 VO9XkA7  
average consumer expenditure 平均消费开支;一般消费开支 [KMS<4t'  
average cost 平均成本 *MI)]S  
average cost of land production 增辟土地平均成本 vEF=e  
average daily turnover 平均每日成交额 =Ci13< KQ  
average daily wage rate 平均每日工资率 f7Zf}1|  
average expenditure pattern 平均开支模式 58J_ w X  
average growth rate 平均增长率 8\DME  
average net fixed assets 固定资产平均净值 P 4QkY#v  
average of relatives 相对价格平均数 }?J~P%HpF  
average price 平均价格 g&bwtEZ  
average propensity to consume 平均消费倾向;一般消费倾向 |ixGY^3;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 }hCaNQ&jH  
average rate 平均率 Ss 2$n  
average revenue 平均收入;平均收益 Z9xR  
average stock 平均库存;平均存货 ^1.7Juvb  
average yearly rent 平均年租 $:e)$Xnn-  
avoidance of double taxation 避免双重课税 P])L8zK  
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 ) \ 4 |  
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