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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: s'^"s_j  
A share A股;甲类股份 B|(M xR6m  
abatement of tax 减税;减扣免税额 <zhN7="  
ABN AMRO Bank N.V. 荷兰银行 ew{(@p+$  
above-the-line expenditure 线上项目支出;经常预算支出 E4dN,^_ F!  
above-the-line receipt 线上项目收入;经常预算收入 O6Jn$'os1#  
ABSA Asia Limited 南非联合亚洲有限公司 + 4*jO5EZ  
absolute change 绝对数值变更 'Z=8no`<  
absolute expenditure 实际开支 >)p8^jX   
absolute guideline figure 绝对准则数字 |ZuS"'3_w  
absolute interest 绝对权益 XlHt(d0h  
absolute order of discharge 绝对破产解除令 O0Sk?uJ <  
absolute profit margin 绝对利润幅度 *aT\V64  
absolute value 实值;绝对值 2%*mL98WK  
absolutely vested interest 绝对既得权益 N 56/\1R  
absorbed cost 已吸收成本;已分摊成本 U";8zplU  
absorption 吸收;分摊;合并 ofIw7D*h  
absorption rate 吸收率;摊配率;分摊率 I# U"DwM  
ACB Finance Limited 亚洲商业财务有限公司 .PJCBT e  
acceptable form of reciprocity 合理的互惠条件 (np60mX<  
acceptable rate 适当利率;适当汇率 6o!Y^^/U  
acceptance agreement 承兑协议 B6gn(w3  
acceptance for honour 参加承兑 ` $N()P  
acceptor 承兑人;接受人;受票人 EvQMt0[?EW  
acceptor for honour 参加承兑人 m"y_@Jk  
accident insurance 意外保险 TowRY=#jiS  
Accident Insurance Association of Hong Kong 香港意外保险公会 cgevP`*]  
accident insurance scheme 意外保险计划 MmPLJ  
accident year basis 意外年度基准 @+P7BE}  
accommodation 通融;贷款 lZ![?t}2`  
accommodation bill 通融票据;空头票据 5h6c W  
accommodation party 汇票代发人 wW?/`>@  
account balance 帐户余额;帐户结余 Oj~4uT&"  
account book 帐簿 N,M[Opm  
account collected in advance 预收款项 u^Sa{Jk=  
account current book 往来帐簿 z1R_a=7  
account of after-acquired property 事后取得的财产报告 B(TE?[ #  
account of defaulter 拖欠帐目 3!:?OUhx  
account payable 应付帐款 Kk?C   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h~R= ?%H[  
account receivable 应收帐款 ;#jE??E/:  
account receivable report 应收帐款报表 xYUC|c1Q9  
account statement 结单;帐单;会计财务报表 K[~fpQGbV1  
account title 帐户名称;会计科目 gc KXda(  
accountant's report 会计师报告 XD=p:Ezh  
Accountant's Report Rules 会计师报告规则 i SD?y#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ] eO25,6  
Accounting Arrangements 《会计安排》 DN%b!K:  
accounting basis 会计基础 6b6rM%B.oD  
accounting by Official Receiver 破产管理署署长呈交的帐目 oFC]L1HN&  
Accounting Circular 《会计通告》 8'}D/4MUr  
accounting class 会计类别 BhcTPQsW  
accounting date 记帐日期;会计结算日期 nS5g!GYY,k  
accounting for money 款项核算 td"D&1eQ@  
Accounting Officer 会计主任 R$Or&:E ^  
accounting period 会计报告期;会计期 e!hy,O{Pw  
accounting policy 会计政策;会计方针 ;[,r./XmH  
accounting practice 会计惯例 7)Y0D@wg  
accounting principle 会计准则 <T|?`;K  
accounting record 会计记录 Y;dQLZ CC  
accounting report 会计报告 41Nm+$m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +IkL=/';#  
Accounting Society of China 中国会计学会 } S,KUH.  
accounting statement 会计报表 AwQ7Oz|(  
accounting system 会计制度;会计系统 nQ5N\RAZ  
accounting transaction 会计事项;帐务交易 5tG\5  
accounting treatment 会计处理 C1ZuDL)e  
accounting year 会计年度 b Y^K)0+^s  
accretion 增值;添加 % r>v^1Vo  
accrual 应计项目;应累算数目 alV{| Vf[6  
accrual basis 应计制;权责发生制 EK=PY  
accrual basis accounting 应计制会计;权责发生制会计 KW 78J~u+  
accrue 应累算;应计 1>IA9]D7  
accrued benefit 应累算利益 (l ]_0-Z  
accrued charges 应计费用 ZK p9k6  
accrued cumulative preference share dividend 应累算的累积优先股股息 #x|IEjoa  
accrued expenses 应累算费用 qQ T ^d  
accrued interest payable 应付利息;应计未付利息 ~qu}<u)P  
accrued interest receivable 应收利息;应计未收利息 ^|j @' @L  
accrued right 累算权益 A/A; '9  
accruing profit 应累算的利润 oT}-i [=}  
accumulated fiscal reserve 累积财政储备 4Y `=`{Q  
accumulated profit 累积利润;滚存溢利 >5c38D7k)  
accumulated reserve 累积储备 (BG wBL  
accumulation of surplus income 累积收益盈余 Y4j%K~ls Y  
acquired assets 既得资产 :)g}x&A^$  
acquisition 收购;购置;取得 kX8Ey  
acquisition cost 购置成本 L_{gM`UFc  
acquisition expenses 购置费用 .jK,6't^  
acquisition of 100% interest 收购全部股权 FNy-&{P2  
acquisition of control 取得控制权 <#%kmYSL  
acquisition of fixed assets 购置固定资产 <Dq7^,}#  
acquisition of shell “买壳” z5q(  
acquisition price 收购价 &(/QJ`*8  
act of God 天灾 vL ]z3  
acting partner 执事合伙人 8=Aoj% l#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x4^* YZc$,  
active partner 积极参与的合伙人 y??^[ sB  
active trading 交投活跃 \yKYBfp-p  
actual circulation 实际流通 ^nGKuW7\  
actual cost 实际成本 ywkyxt  
actual expenditure 实际开支;实际支出 /Ps5Og  
actual income 实际入息;实际收入;实际收益 =}wqo6Bn|  
actual market 现货市场 >yr1wVS  
actual price 现货价;实际价格 < s1  
actual profit 实际利润 k+;XQEH  
actual quotation 实盘;实际价位;实际报价 P&.-c _  
actual year basis 按实际年度计算 U{?#W  
actuals 实货 ibL    
actuarial investigation 精算调查 JthW"{E  
actuarial principle 精算原则 Q)L6+gW^  
actuarial report 精算师报告 /pYp, ak  
Actuarial Society of Hong Kong 香港精算学会 %z "${ zw  
actuarial valuation 精算师估值 SsfHp  
actuary 精算师 DC+l3N  
ad referendum agreement 暂定协议;有待覆核的协定 u81@vEK:_  
ad valorem duty 从价税;按值征税 eccJt  
ad valorem duty system 从价税制 ,f)#&}x*2+  
ad valorem fee 从价费 0jmPj   
ad valorem tariff 从价关税 Ro :)N:C  
additional allowance 额外免税额 vH)V\V  
additional amount for unexpired risk 未过期风险的额外款额 `Ti?hQm/  
additional assessable profit 补加应评税利润 ujan2'YT  
additional assessment 补加评税 =QJI_veUG`  
additional commitment 额外承担 /?_5!3KJ  
additional commitment vote 额外承担拨款 >NMq^J'/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Gm.2!F=R4A  
additional dependent parent allowance 供养父母额外免税额 cZ l/8?dj}  
additional provision 额外拨款 l invK.Lf  
additional stamp duty 附加印花税 } 3JOC!;;  
additional tax 补加税罚款;补加税款 >`o;hTS  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #2*6esP  
adjudged bankrupt 被裁定破产 klxNGxWAX  
adjudicated bankrupt 裁定破产人 MR}h}JEx0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %Gc)$z/Wd  
adjudication of bankruptcy 裁定破产;宣告破产 Xn # v!  
adjudication of insolvency 裁定无力偿还债务 (pT 7m  
adjusted actual 经调整的实数;调整后的实数 r9y(j z  
adjusted current assets 经调整的流动资产;调整后的流动资产 @D+2dT0[M  
adjusted figure 经调整的数字;调整后的数额 W+`T:Mgh  
adjusted liabilities 经调整的负债;调整后的负债 $c1xh.  
adjusted loss 经调整的亏损;调整后的亏损 =kDh:&u%  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 +Vw]DLWR  
adjusted profit 经调整的利润;调整后的利润 "[`/J?W  
adjusted surplus 经调整的盈余额;调整后的盈余额 2!Sl!x+i\'  
adjusted value 经调整的价值;调整后的价值 Y"UB\_=  
adjustment 调整;修订;理算〔保险〕 (K`@OwD  
adjustment centre 调剂中心 K(75)/  
adjustment lag 调整过程的时间差距;调整时差 X6G2$|  
adjustment mechanism 调整机制 }[b3$WZ  
adjustment of loss 亏损调整 D0VbD" y  
adjustment process 调整过程;调整程序 A40Q~X  
adjustment range 调整幅度 [Nv)37|W  
administered exchange rate 受管制汇率 g\Akf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ..;ep2jSs  
administration expenses 行政费用 1;"DIsz@d  
administration fee 手续费;行政费 zY2o;-d|4  
administration in bankruptcy 破产管理 cg).b?g  
administration order 遗产管理令 &at>sQ'  
administrator 管理人;遗产管理人 ]%eyrbU  
administrator of the estate 遗产管理人 %[WOQ.Sh  
admission of debt 债项承认书 Y0xn}:%K  
admission of proof 接纳债权证明 SI9PgC  
advance 放贷款项;垫付款项;预支款项;预付款项 ]CGH )4Pe  
advance account 暂支帐目;预付款帐户 [iUy_ C=qp  
advance compensation 预付补偿金 7QM1E(cMg  
advance from shareholder 股东垫款 z2IKd'Wy  
advance pending reimbursement 预支以待日后付还 5\.w\  
advanced economy 先进经济体系 a_U[!`/ w  
advancement 预付;预付财产 q:<vl^<j  
advances warrant 垫款令 ~=k?ea/>  
advancing 贷出 q"$C)o  
adverse balance 逆差 xM2UwTpW  
adverse exchange 逆汇 +~\1g^h  
advertisement addressed to shareholders 在报章刊登的致股东通告 G6q*U,  
advice for collection 托收通知书 f(E[jwy  
advice of drawing 提款通知书;汇票通知书 &@fW6},iW  
advice of payment 付款通知 xFp?+a  
Advisory Committee [Securities and Futures Commission] 9^1li2zk{  
谘询委员会〔证券及期货事务监察委员会〕 @~C C$Y$  
Advisory Committee on Diversification 经济多元化谘询委员会 ,&iZ*6=X?0  
affidavit 誓章;遗产申报誓章 0P^&{ek+)  
affidavit of no receipt 述明无收款的誓章 Qv;q*4_  
affiliate 联号;联营公司;附属公司 M%v 6NxN  
affiliated company 附属公司;联号;联营公司 sj8lvIY5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 > K s.  
affordability 负担能力 pz ~REsx  
African Development Bank [AfDB] 非洲开发银行 {4YD_$4W  
after-acquired property 事后取得的财产 .Zm de*b  
after-hours dealing 市后交易 DyM<aT  
after-tax profit 税后盈利;税后利润;税后溢利 bEB9J- Q  
agency agreement 代理协议 k\Z@B!VAq  
agency expenses 代理机构的开支 RW|Xh8.O  
agency fee 代理费 rbc7CPq_^  
Agency Law 《代理法》 35n'sVn  
agent 代理人;承销人 9O|k|FD  
agent of company 公司代理人 yII+#?D  
agent's fee 代理人费;经纪费 (7w95xI  
aggregate 总计;总数;总体数字 K:54`UJ  
aggregate amount 总款额;总额 v(~EO(n.  
aggregate assets and liabilities 总体资产与负债 Ls/*&u  
aggregate at constant price 按固定价格计算的总体数字 v{pW/Fu~  
aggregate demand 总需求 Z=9gok\  
aggregate gross position 总持仓量 &}!AjA)  
aggregate limit 总限额 LX{mr{  
aggregate of salaries tax 合计薪俸税 uxbLoE  
aggregate performance 总体表现;总体业绩 K:b^@>XH  
aggregate supply 总体供应 #+(@i|!ifo  
aggregate surplus 总盈余 N ,nvAM  
aggregate total 整体总额 6[\1Nzy>  
aggregate value 总值;合计价值 \JDxN  
aggregated basis 合计基准 $%.,=~W7  
aggregated net chargeable income 合计应课税入息实额 j026CVL  
aggregation 合并计算;合计;总和 BE)&.}l  
aggregation of incomes of husband and wife 夫妇入息合并计算 MN[D)RKh;  
aggregation of property 财产的总和  & {=}U  
agio 差价;贴水 [7h/ 2La#  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 l`r O)7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .s\_H,  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 J6gn!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B_S))3   
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  V0!kvIv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `Ln1g@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6 jU ?~  
agreement for a settlement 授产协议 8f>v[SQ"  
agreement for assignment 转让协议 9gac7(2`)  
agreement for sale 售卖协议;买卖协议 N14Q4v-*x  
agreement for sale and purchase 买卖协议 FB2{qG3  
agreement for the payment of interest 支付利息协议 hq?F8 1  
agreement for the repayment of money 还款协议 ZwM d 22  
agreement of reinsurance 再保险协议 3u/ GrsF  
Agricultural Bank of China 中国农业银行 N*SUA4bnuM  
air passenger departure tax 飞机乘客离境税 -FQc_k?VF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fE1VTGfd:  
airport tax 机场税 (o4':/es  
alcohol duty 酒精税 t@!A1Vr@  
alienation 让与;让渡;转让 WXd#`f%  
alimony 生活费;赡养费 ;jh.\a_\  
All Ordinaries Index [AOI] 所有普通股指数 Oar%LSkPRz  
all risks 全险;综合险  Y}e3:\  
All Sales Record for Stock Market 《股票市场成交报告》 dpcU`$kt  
Allied Capital Resources Limited 新联财务有限公司 \d-9Ndp nf  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *Rgl(Ba  
allocation letter 拨款信件 /Nns3oE  
allocation of fund 分配款项;预留款项 %e+{wU}w?2  
allocation of profit 利润分配;溢利分配 E&>;a!0b]  
allocation warrant 拨款令 9F7}1cH7g@  
allotment 分配;配股 T@mYHKu  
allotment notice 股份配售通知;配股通知 Mo]aB:a  
allotment of shares 股份分配 >%A~ :  
allowable 可获宽免;免税的 y(X^wC  
allowable business loss 可扣除的营业亏损 eN0lJ~  
allowable expenses 可扣税的支出 ?;GXFKy  
allowance 免税额;津贴;备抵;准备金 \-D[C+1(  
allowance for debts 债项的免税额 jJAr #|  
allowance for depreciation by wear and tear 耗损折旧免税额 CEJqo8ds  
allowance for funeral expenses 殡殓费的免税额 >=/DCQ$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0Ok[`r`  
allowance for repairs and outgoings 修葺及支出方面的免税额 2]V8-  
allowance to debtor 给债务人的津贴 3:bP>l!  
alteration of capital 资本更改 m@"p#pt(_  
alternate trustee 候补受托人 Kh{_BdN  
amalgamation 合并 (5kL6d2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &/?OP)N,}  
ambit of charges 征税范围;收费范围 `d4;T|f+=  
amended valuation 经修订的估值 3`Dyrj#!  
American Commodities Exchange 美国商品交易所 {7.uwIW.1  
American Express Bank Limited 美国运通银行 c=aVYQ"2  
American Stock Exchange 美国证券交易所 ,.AXQ#~&`  
amortization 摊销 >nO[5  
amount due from banks 存放银行同业的款项 1rV9dM#F  
amount due from banks abroad 存放海外银行同业的款项 7pM&))R  
amount due from holding companies 控股公司欠款 ]CX^!n  
amount due from local banks 存放本港银行同业的款项 -qG7,t  
amount due to banks 银行同业的存款 ihD|e&  
amount due to banks abroad 海外银行同业的存款 '![VA8  
amount due to holding companies 控股公司存款 j-v/;7s/B  
amount due to local banks 本港银行同业的存款 Sg1 ,9[pb  
amount due to outport banks 外埠银行同业的存款 m}t`43}QE  
amount for note issue 发行纸币的款额 rEoOv  
amount of bond 担保契据的款额 0yxwsBLy  
amount of consideration 代价款额 Yu:($//w  
amount of contribution 供款数额 w:2yFC  
amount of indebtedness 负债款额 ]W7&ZpF  
amount of principal of the loan 贷款本金额 O@>{%u  
amount of rates chargeable 应征差饷数额 n/^QPR$>.  
amount of share capital 股本额 P_(< ?0l  
amount of sums assured 承保款额 {6iHUK   
amount of variation 变动幅度 n1)].`  
amount of vote 拨款数额 0>:`|IGnT2  
amount payable 应付款额 NN~PWy1opa  
amount receivable 应收款额 $'KhA6u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~R7{gCqdr  
analysis 分析 GK&R.R]  
ancillary risk 附属风险 CJ[e^K{  
annual account 周年帐目;周年帐目报表;年度决算;年结 Ni#y=cb  
annual accounting date 年结日期 `[~LMV&2U  
annual allowance 每年免税额;年积金;年度津贴;年津 02C;  
annual balance 年度余额 A+VzpJ~  
annual disposable income 每年可动用收入 aZ}z/.b]  
annual estimates 周年预算 (, $Lp0mB7  
annual fee 年费 n +dRAIqB  
annual general meeting 周年大会 Tx(=4ALY  
annual growth rate 年增率;每年增长率 X [;n149o  
annual long-term supplement 长期个案每年补助金 Z|j\_VKhl  
annual pensionable emolument 可供计算退休金的年薪 p7[&H/  
annual report 年报 a KIS%M#Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4|NcWpaV7  
annual return 周年报表;周年申报表;每年报税表格 0$|wj^?U  
Annual Return Rules 《周年报表规则》 soqnr" 1  
annual review of consumer prices 每年消费物价回顾 wD SSgk  
annual roll-forward basis 逐年延展方式 i~tps  
annual salary 年薪 ]#dZLm_  
annual statement 年度报表;年度决算表 q,]57s  
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 MT<3OKo?:  
annuitant 年金受益人 0p=  
annuity 年金 X:W}S/  
annuity contract 年金合约 r]&&*:  
annuity on human life 人寿年金 <n0j'P>1  
antecedent debt 先前的债项 :KsBJ>2ck  
ante-dated cheque 倒填日期支票 4}Hf"L[ l  
anticipated expenditure 预期开支 Co`:D  
anticipated net profit 预期纯利 X iM{YZ`B  
anticipated revenue 预期收入 ar@ysBy  
anti-inflation measure 反通货膨胀措施 M+lI,j+  
anti-inflationary stance 反通货膨胀立场 uR82},r$m  
apparent deficit 表面赤字 to)Pl}9QkK  
apparent financial solvency 表面偿债能力 &sGLm~m#  
apparent partner 表面合伙人 Zk0?=f?j  
application for personal assessment 个人入息课税申请书 >k(AQW5?  
application of fund 资金应用 Q]-r'pYr  
application to release as liquidator and to destruct the books of accounts and documents )==Qo/N:  
申请免除清盘人职务及毁灭帐簿与文件 K555z+,'e  
appointed actuary 委任精算师 I2C1mV  
appointed auditor 委任核数师;委任审计师 5S4`.'  
appointed trustee 委任的受托人 >|JMvbje  
appointer 委任人 sE0,b  
apportioned pro rata 按比例分摊 O9Yk5b;  
apportionment 分配;分摊 L'a>D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {>l`P{{y  
apportionment formula 分摊方程式 K_V$ktL  
apportionment of estate duty 遗产税的分摊 0vM,2:kf*  
appraisal 估价;评估 ;+Mr|vweTC  
appreciable growth 可观增长 DkBVk+  
appreciable impact 显着影响 e3kdIOu5  
appreciable increase 可观增长 IE&G7\>(yO  
appreciation 增值;升值 Zh_ P  
appreciation against other currencies 相对其他货币升值 < !]7Gt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AI2>{V  
appreciation tax 增值税 VM"*@T  
appropriation 拨款;拨用;拨付 7s1LK/R|u  
appropriation account 拨款帐目 NjSjE_S2B8  
Appropriation Bill 拨款法案 Fprhu;h  
appropriation-in-aid system 补助拨款办法 6 i]B8Ziq{  
approved assets 核准资产 dNz!2mbO  
approved basket stock 认可一篮子证券 >{juw&Uu  
approved budget 核准预算 J+*n}He,  
approved charitable donation 认可慈善捐款 Fi"TY^-E;  
approved charitable institution 认可慈善机构 .vXe}%  
approved currency 核准货币;认可货币 2|LkCu)~,"  
approved estimates 核准预算 y#5;wb<1  
approved estimates of expenditure 核准开支预算 &qZ:"k  
approved overseas insurer 核准海外保险人 H$]FUv8  
approved overseas trust company 核准海外信托公司 sB`zk[ R;  
approved pooled investment fund 核准汇集投资基金 fh e%5#3  
approved provident fund scheme 认可公积金计划 2graLJ?9Z  
approved provision 核准拨款 9_pOV%Qs  
approved redeemable share 核准可赎回股份 +6 x:+9S  
approved regional stock 认可地区性证券 ^os|yRzV*M  
approved retirement scheme 认可退休金计划 ow,=M%x"0  
approved subordinated loan 核准附属贷款 +#ANc;2g  
arbitrage 套戥;套汇;套利 ; ,:w % .  
arbitrageur 套戥者;套汇者 LzkwgcR  
arbitrary amount 临时款项  [T#9#3  
arrangement 措施;安排;协定 NGb\e5?  
arrears 欠款 _xU2C<)1&  
arrears of pay 欠付薪酬 WG3 .qLH%  
arrears of revenue 逾期未收税款;逾期未收的帐项 g [+_T{  
articles of association 组织章程;组织细则;组织章程细则 xr-v"-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1FmVx   
ascertainment of profit 确定利润 Cg&cz]*q|  
"Asia Clear" “亚洲结算系统” WhR'MkfL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ca8.8uHY\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pc<A ,?  
Asian Development Fund [ADF] 亚洲发展基金 !:Clzlg   
Asian dollar bond 亚洲美元债券 Q GDfX_  
Asian dollar market 亚洲美元市场 kM/;R)3t4/  
Asian dollar rate 亚洲美元利率 ;923^*\:F{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B!z5P" C(~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }4"T# [n#  
asked price 沽盘;喊价;索价;卖方报价 F#Xzh Ds  
assessable income 应评税入息   |HB  
assessable loss 应评税亏损 8Wyv!tL  
assessable profit 应评税利润 I;Bcim;  
assessable value 应评税值 \}mn"y  
assessed profit 估定利润 #me'1/z  
assessed value 经评估价值 p*(]8pDC  
assessment 评税;评定;估价;评税单 ?TVR{e:  
assessment number 评税编号;估价编号 `?:X-dh_  
assessment of additional tax 补加税评税 w97B)Kn6  
assessment of performance 业绩评估;实绩评价 7 {#^ zr  
Assessor 评税主任 Tof H =d  
asset price bubbles 资产价格泡沫 "WHt9 yZ  
asset-backed securities 具资产保证的证券 Zw"K69A)  
assets accretion 资产增值 yTL<S'  
assets and liabilities 资产与负债 NKb,>TO  
assets betterment statement 资产递增表;资产改进表 ?]u=5gqUU  
assets lending 实物放款;有抵押贷款 {H%1sI  
assets of the company passing on the death 死者去世时转移的公司资产 ;]Bkw6 o  
assets pledged as security for liabilities 用作负债抵押的资产 Kzgnh gc  
assets portfolio 资产投资组合 Smlf9h&  
assets price 资产价格 }F4   
assets quality 资产质素 *^P$^lm?S  
assets realization 资产变现 t.WWahNyY  
assets refinancing arrangement 资产再集资安排 w"K;e(S  
assets securitization 资产证券化 h ?%]uFJC  
assets situated outside Hong Kong 在香港以外地方的资产 xiG_l-2l  
assets stripping 削减资产;拆卖资产 DG"Z:^`*  
assets value 资产值 \Lu] %}  
assignee 承让人 tB7g.)yZb  
assignment 转让;转让书;转让契 x(/{]$h  
assignment of interest 权益转让 iSxuor ^;  
assignment of letters patent and trade mark 专利证书及商标转让 |cUBS)[)X  
assignment of property 物业转让;物业转让书 iZ-"l3) D  
assignment right 转让权 :IlJQ{=W  
assignor 转让人 'VTLp.~G~  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 IF$*6 ,v.z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <:UP  
associate member 附属会员 <v =T31aS  
associated body corporate 相联法人团体 X6Hd%}*mN  
associated company 相联公司;联属公司 _lj&}>l  
associated corporation 相联法团 :Pf2oQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &*wc` U  
公认会计师公会〔英国〕 Da"GYEC  
Association of Futures Exchange Brokers 香港期货经纪协会 +_LWN8F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <i!7f26r  
association of underwriters 承保人组织 CA{(x(W\:  
assumption of control 接管 COf>H0^%Q  
assurance 担保;保险;转易;转易书 .IJgkP)!]  
assurance of interest 权益的转易 Td6"o&0A!  
at 19XX price 按一九XX年价格计算 Fz4g:8qdA  
at a discount 按赔价计算;按贴水价格计算;打折扣 KcQe1mT!+  
at a premium 按溢价计算;按升水价格计算 K-b'jP\  
at call 通知付款;按通知 Pe_FW8e#J  
at constant market price 按固定市价计算 'u{DFMB-A  
at constant price 按固定价格计算 x<%V&<z1g  
at cost 按成本计算 Lk~aM bw#  
at current market price 按当时市价计算;按现时市价计算 _Q1[t9P"  
at current price 按当时价格计算;按现时价格计算 MKN],l N  
at factor cost 按要素成本计算;按生产要素成本计算 9xm'0 '  
at money-of-the-day price 按付款当日价格计算 $pg1Av7l  
at or better 按指定或较佳价位〔买卖指令〕 @(m XiK  
at par 按面值计算;平价 `<:D.9vO "  
at sight 见票即付 5<y pK`Kq  
at the close 按收市盘 I6E!$ }  
at the opening 按开市盘 !DUC#)F  
attestation 见证;见证条款 zn@yt%PCV  
at-the-money option 平价期权 + (|6Wv  
attorney 受权人;受托代表人 JxM[LvVi  
attornment 新拥有人承认书 cc^[ u+  
attributable profit 可归属利润 y=)xo7 (  
attributable share value 可归属股份价值 9G@ J#vsqr  
Auckland Stock Exchange 奥克兰证券交易所 z_LN*u  
auction 拍卖 &_N$S2  
auctioneer 拍卖商 b\O%gg\p%!  
audit 审计;核数 i>`!W|=_  
Audit Commission 审计署 psZAO,p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3'zm)SXJ  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 9AsK=/Buf  
audit review 帐目审查 :"oQ _bLT  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *To 5\|  
audited account 审计帐目;经审计的帐目 h#>%\Pvt;  
audited annual account 经审计的周年帐目 <) ` ?s  
audited balance sheet 经审计的资产负债表 Y([YDn  
auditor 核数师;核数主任;审计师 .oNs8._:  
auditor's certificate 核数师证明书;审计师证明书 d]*a:>58  
auditor's report 核数师报告;审计师报告 ZRd,V~iz  
Aussie bond 澳元债券 V@"Y"}4n4  
austerity budget 紧缩预算 Z1gZn)7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =7U_ jDME  
Australia All Ordinaries Index 澳洲所有普通股票指数 oHbG-p  
Australian Dollar [AUD] 澳元 FX#fh 2  
Australian Options Market 澳大利亚期权市场 #AJo75E%  
Australian Securities Commission 澳洲证券事务监察委员会 Uxyj\p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *=X$j~#X  
Australian Stock Exchange 澳大利亚证券交易所 i;XkH4E:)  
Austrian Schilling [ATS] 奥地利先令 yfd$T}WW6  
authentication 认证;鉴证 QIMoe'p  
authority to purchase 委托购买证;委购书 &~xzp^&  
authorization 认可;核准;授权;授权书 Tl9;KE|  
authorization by direction 指示授权 fv",4L  
authorization by instruction 指令授权 `IQ76Xl  
authorization by warrant 令状授权 :sY pZX1  
authorization of unit trust 单位信托的认可 XJ`!d\WL/!  
authorized agent 指定代理人 > v~?Vd(  
authorized capital 法定资本 8sG0HI$f+  
authorized clerk 出市员 _8U 5mW  
authorized dealer 认可交易商 6?3f+=e"~!  
authorized financial institution 认可财务机构 jxU z-U-  
authorized fund 认可基金 l?N|Gj;ZFZ  
authorized fund house 获授权的基金公司;认可基金公司 7jZ=+2  
authorized institution 认可机构 zNs8yMnFr  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 s]"NqwIPK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -Pr1 r  
authorized insurer 获授权保险人;获认可承保人 K; +w'/{  
authorized investment 特准投资项目 Ae0jfTv  
authorized person 获授权人 mQ@A3/=`  
authorized representative 获授权代表 ,y+}0q-Ou  
authorized share capital 法定股本 b5MCOW1+  
automated quotation system 自动报价系统 /Y>$w$S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !4(X9}a  
自动交易系统〔香港期货交易所有限公司〕 4[ 7) $  
automatic adjustment mechanism 自动调整机制 K6=i\   
automatic adjustment system 自动调整系统 <=D\Ckmb  
Automatic Clearing House 自动票据交换所 5)rMoYn25  
automatic exchange rates accumulation system 自动化汇率累集系统 s5DEuu>g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V4PV@{G  
automatic teller machine [ATM] 自动柜员机 v^=Po6S[{+  
autopay 自动转帐 [LQD]#  
available assets 可用资产 g.3a5#t  
available fiscal reserve 现存财政储备 FSs<A@  
available profit 可用利润 D[7+xAwS  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )NoNgU\7!  
average 平均;平均数;海损 (W~')A"hC'  
average basic salary 平均基本薪金 \D9J!K82  
average consumer expenditure 平均消费开支;一般消费开支 oM&}akPE  
average cost 平均成本 B J0P1vh6M  
average cost of land production 增辟土地平均成本 }'y=JV>l  
average daily turnover 平均每日成交额 q;^Q1[Ari  
average daily wage rate 平均每日工资率 W_%p'8,  
average expenditure pattern 平均开支模式 8+>r!)Q+  
average growth rate 平均增长率 5u<F0$qHc  
average net fixed assets 固定资产平均净值 I,*zZNv Ri  
average of relatives 相对价格平均数 atW=xn  
average price 平均价格 UkE  fuH  
average propensity to consume 平均消费倾向;一般消费倾向 zJH#J=O  
average propensity to save 平均储蓄倾向;一般储蓄倾向 B~[QmK  
average rate 平均率 ]Cfjs33H  
average revenue 平均收入;平均收益 6z6\-45  
average stock 平均库存;平均存货 5@YrtZI  
average yearly rent 平均年租 }, < dGmkx  
avoidance of double taxation 避免双重课税 @2Lp I*]C  
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 "Cj {Z@n  
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