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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: +KZc"0?  
A share A股;甲类股份 | e+m!G1G  
abatement of tax 减税;减扣免税额 -kkXyO8js  
ABN AMRO Bank N.V. 荷兰银行 |( KM 8  
above-the-line expenditure 线上项目支出;经常预算支出 B}p/ ,4x6  
above-the-line receipt 线上项目收入;经常预算收入 V&G_Bu~  
ABSA Asia Limited 南非联合亚洲有限公司 Y\lBPp0{\v  
absolute change 绝对数值变更 ;:cM^LJ  
absolute expenditure 实际开支 d-4u*>  
absolute guideline figure 绝对准则数字 HO' HkVA  
absolute interest 绝对权益 3WhJ,~o-y  
absolute order of discharge 绝对破产解除令 W`KkuQ4cM  
absolute profit margin 绝对利润幅度 m1TPy-|1  
absolute value 实值;绝对值 qsLsyi|zG  
absolutely vested interest 绝对既得权益 WH!<Z=#c}  
absorbed cost 已吸收成本;已分摊成本 kG E|17I  
absorption 吸收;分摊;合并 h<uQ~CQg  
absorption rate 吸收率;摊配率;分摊率 R!`#pklB  
ACB Finance Limited 亚洲商业财务有限公司 9P]TIV.  
acceptable form of reciprocity 合理的互惠条件 .Xr_BJ _  
acceptable rate 适当利率;适当汇率 {\k9%2V*+  
acceptance agreement 承兑协议 Mc.KLz&,FC  
acceptance for honour 参加承兑 :geXplTx  
acceptor 承兑人;接受人;受票人 u%2u%-w  
acceptor for honour 参加承兑人 N24+P5  
accident insurance 意外保险 nV'B!q  
Accident Insurance Association of Hong Kong 香港意外保险公会 i^=an?}/  
accident insurance scheme 意外保险计划 f,$FrI,  
accident year basis 意外年度基准 H_ x35|"  
accommodation 通融;贷款 bF3j*bpO"  
accommodation bill 通融票据;空头票据 uzsR*x%s-  
accommodation party 汇票代发人 s;A]GJ  
account balance 帐户余额;帐户结余 q.*qZ\;K  
account book 帐簿 \]^|IViIQ  
account collected in advance 预收款项 ,y^By_1wS  
account current book 往来帐簿 ]M_)f  
account of after-acquired property 事后取得的财产报告 Vi]D](^!  
account of defaulter 拖欠帐目 RD~QNj9,T  
account payable 应付帐款 z*FlZLHY  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ih{~?(V$  
account receivable 应收帐款 2)G ZU  
account receivable report 应收帐款报表 *rWE.4=&  
account statement 结单;帐单;会计财务报表 0KEytm]  
account title 帐户名称;会计科目 q.#aeqKBP  
accountant's report 会计师报告 Od"-w<'  
Accountant's Report Rules 会计师报告规则 #GTmC|[  
accounting and auditing procedure 会计与审计程序;会计与核数程序 r/PsFv{8  
Accounting Arrangements 《会计安排》 n^'{{@&(v  
accounting basis 会计基础 NKd):>d%  
accounting by Official Receiver 破产管理署署长呈交的帐目 v5&WW?IBQ  
Accounting Circular 《会计通告》 J9 /w_,,R$  
accounting class 会计类别 lp4sO#>`  
accounting date 记帐日期;会计结算日期 }(gXlF  
accounting for money 款项核算 !\p-|51  
Accounting Officer 会计主任 F M`pPx  
accounting period 会计报告期;会计期 rq$%  
accounting policy 会计政策;会计方针 $UKDXQF"  
accounting practice 会计惯例 {`-EX  
accounting principle 会计准则 DD;PmIW  
accounting record 会计记录 lVMAab  
accounting report 会计报告 Q&wBX%@^L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I(<1-3~  
Accounting Society of China 中国会计学会 Z$2mVRS`c  
accounting statement 会计报表 9gjx!t>`H  
accounting system 会计制度;会计系统 vh T9#) HI  
accounting transaction 会计事项;帐务交易 Dt8eVWkN~  
accounting treatment 会计处理 Y8Mo.v  
accounting year 会计年度 <&:3|2p  
accretion 增值;添加 \@5W&Be^  
accrual 应计项目;应累算数目 $U!w#|&  
accrual basis 应计制;权责发生制 x`a@h\ n  
accrual basis accounting 应计制会计;权责发生制会计 <OpiD%Ctx  
accrue 应累算;应计 u K 8 r  
accrued benefit 应累算利益 w:pc5N>we0  
accrued charges 应计费用 NJn~XCq  
accrued cumulative preference share dividend 应累算的累积优先股股息 gJ2R(YMF  
accrued expenses 应累算费用 RL($h4d9  
accrued interest payable 应付利息;应计未付利息 G$ipWi  
accrued interest receivable 应收利息;应计未收利息 )5&Wt@7Kj`  
accrued right 累算权益 i;yz%Ug  
accruing profit 应累算的利润 -^C;WFh8)  
accumulated fiscal reserve 累积财政储备 #[J..i/h  
accumulated profit 累积利润;滚存溢利 AX[/S8|6  
accumulated reserve 累积储备 G>cTqD6gT  
accumulation of surplus income 累积收益盈余 `lr\V;o!  
acquired assets 既得资产 Jg^tr>I~  
acquisition 收购;购置;取得 }eBy p  
acquisition cost 购置成本 3&_(D)+  
acquisition expenses 购置费用 g=a-zg9LX  
acquisition of 100% interest 收购全部股权 ""TRLs!:M  
acquisition of control 取得控制权 h%#@Xd>.  
acquisition of fixed assets 购置固定资产 D7 A{*Tm  
acquisition of shell “买壳” I9B B<~4o  
acquisition price 收购价 Bojm lVg  
act of God 天灾 r)ga{Nn,.  
acting partner 执事合伙人 +BmA4/P$  
active market 买卖活跃的市场;交投畅旺的市场;旺市 df}B:?Ew.  
active partner 积极参与的合伙人 fyT!/  
active trading 交投活跃 Ii SO {  
actual circulation 实际流通 m_oBV|v{  
actual cost 实际成本 852$Ui|I  
actual expenditure 实际开支;实际支出 .] 5&\  
actual income 实际入息;实际收入;实际收益 N\mV+f3A@,  
actual market 现货市场 k?1cxY s  
actual price 现货价;实际价格 %xL3=4\  
actual profit 实际利润 POx~m  
actual quotation 实盘;实际价位;实际报价 :Ruj;j  
actual year basis 按实际年度计算 jt;68SA P  
actuals 实货 6]na#<  
actuarial investigation 精算调查 bSBI[S  
actuarial principle 精算原则 ,1QU  
actuarial report 精算师报告 CEt_wKz f  
Actuarial Society of Hong Kong 香港精算学会 |(Io(e  
actuarial valuation 精算师估值 \U p<m>3\  
actuary 精算师 I5PaY.i  
ad referendum agreement 暂定协议;有待覆核的协定  5Gg`+o  
ad valorem duty 从价税;按值征税 -H{c@hl  
ad valorem duty system 从价税制 lAV6z%MmM  
ad valorem fee 从价费 dc"Vc 3)  
ad valorem tariff 从价关税 HA"LU;5>2J  
additional allowance 额外免税额 vBq 2JJAl  
additional amount for unexpired risk 未过期风险的额外款额 P6;L\9=H<  
additional assessable profit 补加应评税利润 luAhyEp  
additional assessment 补加评税 {P(IA2J'S  
additional commitment 额外承担 zaR~fO  
additional commitment vote 额外承担拨款 (eG#JVsm9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [K%J t  
additional dependent parent allowance 供养父母额外免税额 [JsQ/|=z  
additional provision 额外拨款 lLo FM  
additional stamp duty 附加印花税 XgU]Ktl  
additional tax 补加税罚款;补加税款 QfRt3\^`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ZJ  u\  
adjudged bankrupt 被裁定破产 O3B\K <l  
adjudicated bankrupt 裁定破产人 4LKOBiEM  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 '^}l|(  
adjudication of bankruptcy 裁定破产;宣告破产 Ch^Al 2)=  
adjudication of insolvency 裁定无力偿还债务 G,$RsP  
adjusted actual 经调整的实数;调整后的实数 %;9wToyK>  
adjusted current assets 经调整的流动资产;调整后的流动资产 |\Jpjm)?  
adjusted figure 经调整的数字;调整后的数额 :8Mp SvCV  
adjusted liabilities 经调整的负债;调整后的负债 AgO:"'c  
adjusted loss 经调整的亏损;调整后的亏损 /tx_I(6F?|  
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 &&TQ0w&T  
adjusted profit 经调整的利润;调整后的利润 ad }^Dj/  
adjusted surplus 经调整的盈余额;调整后的盈余额 b[VP"KZ?  
adjusted value 经调整的价值;调整后的价值 .,UpI|b  
adjustment 调整;修订;理算〔保险〕 rEz=\yY^j'  
adjustment centre 调剂中心 W/xb[w9v  
adjustment lag 调整过程的时间差距;调整时差 l\jf]BHX'  
adjustment mechanism 调整机制 &nTB^MF  
adjustment of loss 亏损调整 *_3+ DF  
adjustment process 调整过程;调整程序 /k(0}g=\  
adjustment range 调整幅度 :1=mNrg  
administered exchange rate 受管制汇率 Jc:*X4-'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .Mdxbs6.C  
administration expenses 行政费用 [u=b[(  
administration fee 手续费;行政费 -i7W|X"  
administration in bankruptcy 破产管理 4:5CnK  
administration order 遗产管理令 315Rk!{AJ  
administrator 管理人;遗产管理人 !2$O^ }6"  
administrator of the estate 遗产管理人 67')nEQ9  
admission of debt 债项承认书 sR ~1J4  
admission of proof 接纳债权证明 zT`LPs6T  
advance 放贷款项;垫付款项;预支款项;预付款项 K%$%9y  
advance account 暂支帐目;预付款帐户 xsV(xk4  
advance compensation 预付补偿金 $yHlkd`Y  
advance from shareholder 股东垫款 s0qA8`Yu  
advance pending reimbursement 预支以待日后付还 2y v'DS  
advanced economy 先进经济体系 mf^(Tq[  
advancement 预付;预付财产 )nTOIfP2  
advances warrant 垫款令 mvlK ~c8  
advancing 贷出 n"-cX)  
adverse balance 逆差 J*A<F'^F1  
adverse exchange 逆汇 )!e-5O49r  
advertisement addressed to shareholders 在报章刊登的致股东通告 2Cj?k.Zk  
advice for collection 托收通知书 dEJ>8e8  
advice of drawing 提款通知书;汇票通知书 %dKUB4  
advice of payment 付款通知 ,=R->~ J  
Advisory Committee [Securities and Futures Commission] % )?$82=2  
谘询委员会〔证券及期货事务监察委员会〕 VLkK6W.u  
Advisory Committee on Diversification 经济多元化谘询委员会 6ZR'1_i6i=  
affidavit 誓章;遗产申报誓章 +wgNuj0=*  
affidavit of no receipt 述明无收款的誓章 #p6#,PZ  
affiliate 联号;联营公司;附属公司 5<Xq7|Jt  
affiliated company 附属公司;联号;联营公司 &iId<.SiJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CXb)k.L   
affordability 负担能力 lpj$\WI=  
African Development Bank [AfDB] 非洲开发银行 %koHTWT+  
after-acquired property 事后取得的财产 ` ` 6?;Y  
after-hours dealing 市后交易 b-;+&Rb  
after-tax profit 税后盈利;税后利润;税后溢利 B}C"Xc  
agency agreement 代理协议 VD<W  
agency expenses 代理机构的开支 0".pw; .}  
agency fee 代理费 F]0O4p~fl  
Agency Law 《代理法》 [x'xbQLGd  
agent 代理人;承销人 vB#&XK.aW  
agent of company 公司代理人 Cn[`]  
agent's fee 代理人费;经纪费 S6 `4&0'  
aggregate 总计;总数;总体数字 Lg sQz(-  
aggregate amount 总款额;总额 ZH~T'Bg  
aggregate assets and liabilities 总体资产与负债 *U)!9DvA  
aggregate at constant price 按固定价格计算的总体数字 ~NMal]Fwx  
aggregate demand 总需求 ]b-Z;Nce  
aggregate gross position 总持仓量 + 79?}|  
aggregate limit 总限额 k]] (I<2  
aggregate of salaries tax 合计薪俸税 F]q pDv  
aggregate performance 总体表现;总体业绩 &zynfj#o  
aggregate supply 总体供应 U(3{6^>Gc  
aggregate surplus 总盈余 GBGGV#_q'}  
aggregate total 整体总额 ;SEH|_/  
aggregate value 总值;合计价值 (sq4  
aggregated basis 合计基准 CY <,p$  
aggregated net chargeable income 合计应课税入息实额 o>';-} E  
aggregation 合并计算;合计;总和 2$jTj<.K  
aggregation of incomes of husband and wife 夫妇入息合并计算 !gWV4vC  
aggregation of property 财产的总和 a#nVRPU8m  
agio 差价;贴水 A_muuOIcI  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 hp@g iu7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7xb z)FI  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 !=V>DgmW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [ft#zxCJ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _O Tqm5_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ayadvi(@P  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s"*zyLUUo  
agreement for a settlement 授产协议 1NtN-o)N?  
agreement for assignment 转让协议 >t<FG2  
agreement for sale 售卖协议;买卖协议 c8v+eyn  
agreement for sale and purchase 买卖协议 IX7<  
agreement for the payment of interest 支付利息协议 P%]li`56-c  
agreement for the repayment of money 还款协议 Ec y|l ;  
agreement of reinsurance 再保险协议 82WXgB>  
Agricultural Bank of China 中国农业银行 !=;^Grv>  
air passenger departure tax 飞机乘客离境税 KDhr.P.~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 w*Vf{[a'  
airport tax 机场税 uHkL$}C  
alcohol duty 酒精税 U+3,(O  
alienation 让与;让渡;转让 G9TK)Nz  
alimony 生活费;赡养费 2M3.xUS  
All Ordinaries Index [AOI] 所有普通股指数 ++W_4 B!  
all risks 全险;综合险 n4h@{Xg  
All Sales Record for Stock Market 《股票市场成交报告》 }xJ9EE*G/  
Allied Capital Resources Limited 新联财务有限公司 Uvgv<OR`_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5 P9hm[  
allocation letter 拨款信件 c{Nk"gEfRA  
allocation of fund 分配款项;预留款项 yQ?N*'}$  
allocation of profit 利润分配;溢利分配 <.s=)}'`P  
allocation warrant 拨款令 /%\E2+6  
allotment 分配;配股 X3NHQMI   
allotment notice 股份配售通知;配股通知 {w$1_GU  
allotment of shares 股份分配 7SE\(K=<%  
allowable 可获宽免;免税的 I83ZN]  
allowable business loss 可扣除的营业亏损 *-(J$4RNz  
allowable expenses 可扣税的支出 n_Px=s!1p@  
allowance 免税额;津贴;备抵;准备金 >wS52ng  
allowance for debts 债项的免税额 ~@S5*(&8  
allowance for depreciation by wear and tear 耗损折旧免税额 ( {ads_l  
allowance for funeral expenses 殡殓费的免税额 XO~xbG7>gZ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gQ %'2m+  
allowance for repairs and outgoings 修葺及支出方面的免税额 yd2v_  
allowance to debtor 给债务人的津贴 3/RmJ `c{  
alteration of capital 资本更改 ;aExEgTq  
alternate trustee 候补受托人 wXIsc;  
amalgamation 合并 /-TJtR4>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,i lVt  
ambit of charges 征税范围;收费范围 ?dP3tLR  
amended valuation 经修订的估值 `c ~Va/Yi  
American Commodities Exchange 美国商品交易所 x_CB'Rr6  
American Express Bank Limited 美国运通银行 (.-3q;)6  
American Stock Exchange 美国证券交易所 Nc:, [8{l  
amortization 摊销 /-Y*V*E  
amount due from banks 存放银行同业的款项 W2G`K+p  
amount due from banks abroad 存放海外银行同业的款项 al$G OMi  
amount due from holding companies 控股公司欠款 55 )!cw4  
amount due from local banks 存放本港银行同业的款项 <*E{z r&  
amount due to banks 银行同业的存款 .|}ogTEf  
amount due to banks abroad 海外银行同业的存款 R ,-y  
amount due to holding companies 控股公司存款 8'Sw?FbVA/  
amount due to local banks 本港银行同业的存款 .%j&#(!  
amount due to outport banks 外埠银行同业的存款 ?sWPx!tU  
amount for note issue 发行纸币的款额 r+-KrO'  
amount of bond 担保契据的款额 Xm`jD'G  
amount of consideration 代价款额 -K hXb  
amount of contribution 供款数额 h~)oiT2v  
amount of indebtedness 负债款额 4vq,W_n.hQ  
amount of principal of the loan 贷款本金额 xwhH_[  
amount of rates chargeable 应征差饷数额 2qLRcA=R  
amount of share capital 股本额 ) E.KB6  
amount of sums assured 承保款额 /~)vma1<  
amount of variation 变动幅度 rs2G{a  
amount of vote 拨款数额 +e+hIMur  
amount payable 应付款额 -e_ IDE  
amount receivable 应收款额 _IBI x\F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;|Id g"2  
analysis 分析 xa#0y   
ancillary risk 附属风险 o6,$;-?F_  
annual account 周年帐目;周年帐目报表;年度决算;年结 jE|Ju:}&  
annual accounting date 年结日期 D[U[ D  
annual allowance 每年免税额;年积金;年度津贴;年津 - ?_aYJ  
annual balance 年度余额 3CK4a,]Dm  
annual disposable income 每年可动用收入 H6X]D"Y,  
annual estimates 周年预算 Ve#VGlI  
annual fee 年费 Vui5ZK  
annual general meeting 周年大会 9AK<<Mge.  
annual growth rate 年增率;每年增长率 yb*P&si5bY  
annual long-term supplement 长期个案每年补助金 ?3~]H   
annual pensionable emolument 可供计算退休金的年薪 S7&w r@  
annual report 年报 P -0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9r=@S  
annual return 周年报表;周年申报表;每年报税表格 ikf!7-,  
Annual Return Rules 《周年报表规则》 W8+Daw1Nr  
annual review of consumer prices 每年消费物价回顾 ,=whwl "tA  
annual roll-forward basis 逐年延展方式 fYU/Jn#  
annual salary 年薪 OBaG'lrZy  
annual statement 年度报表;年度决算表 k0~mK7k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &0Yv*,4]  
annuitant 年金受益人 ]vj=M-:+  
annuity 年金  F* "  
annuity contract 年金合约 #ak2[UOT  
annuity on human life 人寿年金 i lk\&J~I  
antecedent debt 先前的债项 Q= IA|rN  
ante-dated cheque 倒填日期支票 G&$+8 r  
anticipated expenditure 预期开支 ]o`qI#{R~R  
anticipated net profit 预期纯利 ~&B{"d  
anticipated revenue 预期收入 CKwrE]h  
anti-inflation measure 反通货膨胀措施 HEHTj,T  
anti-inflationary stance 反通货膨胀立场 IH8^ fyQ`  
apparent deficit 表面赤字 M7!>-P  
apparent financial solvency 表面偿债能力 ,DsqKXSU  
apparent partner 表面合伙人 rKEi1b  
application for personal assessment 个人入息课税申请书 +>mbBu!7  
application of fund 资金应用 Lsv[@Rl  
application to release as liquidator and to destruct the books of accounts and documents ]Tk3@jw+b  
申请免除清盘人职务及毁灭帐簿与文件 ?n<b:oO  
appointed actuary 委任精算师 I:l<t*  
appointed auditor 委任核数师;委任审计师 2Pn  
appointed trustee 委任的受托人 /T&z :st0  
appointer 委任人 9SF2  
apportioned pro rata 按比例分摊 l]D?S]{a  
apportionment 分配;分摊 SQx%CcW9d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bE:oF9J?  
apportionment formula 分摊方程式 `_Iy8rv:P  
apportionment of estate duty 遗产税的分摊 _|qJ)gD[  
appraisal 估价;评估 \x?q!(;G2  
appreciable growth 可观增长 I@IZ1 /J,r  
appreciable impact 显着影响 by; %k/  
appreciable increase 可观增长 \cmt'b  
appreciation 增值;升值 B@g 0QgA  
appreciation against other currencies 相对其他货币升值 G;:n*_QXE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1M+o7HO.mG  
appreciation tax 增值税 epM;u  
appropriation 拨款;拨用;拨付 /.{4 KW5  
appropriation account 拨款帐目 oe,I vnt  
Appropriation Bill 拨款法案 #G2~#\  
appropriation-in-aid system 补助拨款办法 (#x <qi,T  
approved assets 核准资产 .w=( G  
approved basket stock 认可一篮子证券 Y/cnj n  
approved budget 核准预算 }pOL[$L  
approved charitable donation 认可慈善捐款 W FVx7  
approved charitable institution 认可慈善机构 ;mH O#  
approved currency 核准货币;认可货币 6)63Yp(  
approved estimates 核准预算 [r,a0s  
approved estimates of expenditure 核准开支预算 fa7Z=:a G  
approved overseas insurer 核准海外保险人 s&:LY"[`  
approved overseas trust company 核准海外信托公司 L&V;Xvbu%  
approved pooled investment fund 核准汇集投资基金 70bI}/u  
approved provident fund scheme 认可公积金计划 d l_ h0  
approved provision 核准拨款 x_Zi^]  
approved redeemable share 核准可赎回股份 NH&/=  
approved regional stock 认可地区性证券 3db ,6R  
approved retirement scheme 认可退休金计划 Sc03vfmo"N  
approved subordinated loan 核准附属贷款 }z{2~ 0,  
arbitrage 套戥;套汇;套利 l_tr,3_w  
arbitrageur 套戥者;套汇者 \HX'^t`  
arbitrary amount 临时款项 W" >[sn|  
arrangement 措施;安排;协定 Za68V/Vj  
arrears 欠款 y)iT-$bQ  
arrears of pay 欠付薪酬 $D{ KXkrd  
arrears of revenue 逾期未收税款;逾期未收的帐项 *Kj*|>)  
articles of association 组织章程;组织细则;组织章程细则 c\"t+/Z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 K%AbM#o<  
ascertainment of profit 确定利润 #x-@ >{1k&  
"Asia Clear" “亚洲结算系统”  1@Abs  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +vOlA#t%Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 w#]> Nf  
Asian Development Fund [ADF] 亚洲发展基金 k"_i7  
Asian dollar bond 亚洲美元债券 :lj1[q:Y>  
Asian dollar market 亚洲美元市场 Y_m/? [:  
Asian dollar rate 亚洲美元利率 A&EVzmj-+X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ny# ?^.1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $:IOoS|e  
asked price 沽盘;喊价;索价;卖方报价 H",w$$e F  
assessable income 应评税入息 $n_'# m2LE  
assessable loss 应评税亏损 2R9AYI  
assessable profit 应评税利润 533n z8&9@  
assessable value 应评税值 J2A+x\{<  
assessed profit 估定利润 k#mQLv  
assessed value 经评估价值 1>hY!nG h  
assessment 评税;评定;估价;评税单 y/U(v"'4U  
assessment number 评税编号;估价编号 _dOR-<  
assessment of additional tax 补加税评税 fik*-$V`  
assessment of performance 业绩评估;实绩评价 1k-YeQNe  
Assessor 评税主任 VB 53n'  
asset price bubbles 资产价格泡沫 h'*>\eC6  
asset-backed securities 具资产保证的证券 c@H_f  
assets accretion 资产增值 ;',hwo_LBf  
assets and liabilities 资产与负债 7{<:g!  
assets betterment statement 资产递增表;资产改进表 #E35%7*  
assets lending 实物放款;有抵押贷款 .m--# r  
assets of the company passing on the death 死者去世时转移的公司资产 ! 6y<jJ>  
assets pledged as security for liabilities 用作负债抵押的资产 0 *!CJ;%N  
assets portfolio 资产投资组合 ]2O52r  
assets price 资产价格 dkTewT6'  
assets quality 资产质素 M"cB6{st[  
assets realization 资产变现 JjBG9Rp{  
assets refinancing arrangement 资产再集资安排 Py^ _::  
assets securitization 资产证券化 k?(x}IZdG  
assets situated outside Hong Kong 在香港以外地方的资产 yCznRd}J  
assets stripping 削减资产;拆卖资产 5=< y%VF  
assets value 资产值 @9-/p^n1  
assignee 承让人 2.''Nt6|  
assignment 转让;转让书;转让契 yX%q7ex  
assignment of interest 权益转让 h)S223[  
assignment of letters patent and trade mark 专利证书及商标转让 Md!L@gX6<  
assignment of property 物业转让;物业转让书 b| e7mis@  
assignment right 转让权 yGGQ;!/  
assignor 转让人 K@uUe3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {+D 6o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E?$|`<o{|`  
associate member 附属会员 %:61@<  
associated body corporate 相联法人团体 tE&@U$0>o  
associated company 相联公司;联属公司 nR%ASUx:Y  
associated corporation 相联法团 w[`2t{^j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,'=Tf=wq  
公认会计师公会〔英国〕 sK1YmB :~a  
Association of Futures Exchange Brokers 香港期货经纪协会 oWCy%76@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4sU*UePr  
association of underwriters 承保人组织 2hZ>bg  
assumption of control 接管 KDx~^OO  
assurance 担保;保险;转易;转易书 j_=A)B?  
assurance of interest 权益的转易 B 4s^X`?z  
at 19XX price 按一九XX年价格计算 $raxf80A  
at a discount 按赔价计算;按贴水价格计算;打折扣 t9zPUR  
at a premium 按溢价计算;按升水价格计算 Vz=ByyC  
at call 通知付款;按通知 82w;}(!  
at constant market price 按固定市价计算 lr >:S  
at constant price 按固定价格计算 Xz/5 Wis4  
at cost 按成本计算 .I~#o$6  
at current market price 按当时市价计算;按现时市价计算 ZkbaUIQ  
at current price 按当时价格计算;按现时价格计算 Gk"o/]Sf  
at factor cost 按要素成本计算;按生产要素成本计算 PwF 1Pr`r  
at money-of-the-day price 按付款当日价格计算 <d2?A}<  
at or better 按指定或较佳价位〔买卖指令〕 CcF$?07 i  
at par 按面值计算;平价 uJBs3X  
at sight 见票即付 DV={bcQ  
at the close 按收市盘 U`{'-L.  
at the opening 按开市盘 n-HQk7=mQ  
attestation 见证;见证条款 T{9pNf-  
at-the-money option 平价期权 q_0So}  
attorney 受权人;受托代表人 ;3\oU$'  
attornment 新拥有人承认书 E;$;g#ksf  
attributable profit 可归属利润 BQX6Q<  
attributable share value 可归属股份价值 nIRJ5|G(  
Auckland Stock Exchange 奥克兰证券交易所 !v^{n+  
auction 拍卖 zDEX `~c  
auctioneer 拍卖商 J<p.J3I  
audit 审计;核数 5AX AIPn)  
Audit Commission 审计署 7'c ;$~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uc.dtq!   
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 B=0U^wL  
audit review 帐目审查 MCPVql`+`q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }}R?pU_  
audited account 审计帐目;经审计的帐目 8$!&D&v  
audited annual account 经审计的周年帐目 Xv1 SRP#  
audited balance sheet 经审计的资产负债表 |@84l  
auditor 核数师;核数主任;审计师 @D?KS;#  
auditor's certificate 核数师证明书;审计师证明书 Z&f@)j  
auditor's report 核数师报告;审计师报告 |2i=oX(r|  
Aussie bond 澳元债券 *w H.]$  
austerity budget 紧缩预算 qh|t}#DrR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vb o| q[z  
Australia All Ordinaries Index 澳洲所有普通股票指数 e(e_p#  
Australian Dollar [AUD] 澳元 ^M:Y$9r_s  
Australian Options Market 澳大利亚期权市场 \&{a/e2:S  
Australian Securities Commission 澳洲证券事务监察委员会 ,M4G_U[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UN FQ`L  
Australian Stock Exchange 澳大利亚证券交易所 fX ^h O+f  
Austrian Schilling [ATS] 奥地利先令 E{Kc$,y  
authentication 认证;鉴证 (D.B'V#>  
authority to purchase 委托购买证;委购书 Yk;-]qi7  
authorization 认可;核准;授权;授权书 )bd)noZi  
authorization by direction 指示授权 {7'Evfn)  
authorization by instruction 指令授权 ~CtLSyB  
authorization by warrant 令状授权 0XcH  
authorization of unit trust 单位信托的认可 wjq;9%eXk  
authorized agent 指定代理人 &["s/!O1R  
authorized capital 法定资本 e9LP!"@EY  
authorized clerk 出市员 #Nv^F  
authorized dealer 认可交易商 8 vp*U  
authorized financial institution 认可财务机构 s6DmZ^Y%  
authorized fund 认可基金 3j I rB%  
authorized fund house 获授权的基金公司;认可基金公司 ; ,vGw <|o  
authorized institution 认可机构 z[cs/x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -ho%9LW%|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?M/H{  
authorized insurer 获授权保险人;获认可承保人 !J6;F}Pd/  
authorized investment 特准投资项目 bwC~  
authorized person 获授权人 <M y+!3\A  
authorized representative 获授权代表 hf JeVT-/v  
authorized share capital 法定股本 xg;o<y KF  
automated quotation system 自动报价系统 rW P -Rm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] } SNZl`>  
自动交易系统〔香港期货交易所有限公司〕 eT'Z;ZO  
automatic adjustment mechanism 自动调整机制 9hTzi+'S  
automatic adjustment system 自动调整系统 f`gs/R  
Automatic Clearing House 自动票据交换所 j;MQ_?"iN  
automatic exchange rates accumulation system 自动化汇率累集系统 =d*5TyAcu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9n#lDL O  
automatic teller machine [ATM] 自动柜员机 NimW=X;c  
autopay 自动转帐 RPB%6z$  
available assets 可用资产 x+;a2yE~  
available fiscal reserve 现存财政储备 ( kKQs")  
available profit 可用利润 tKX+eA]  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lz [s  
average 平均;平均数;海损 fvi8+3A&  
average basic salary 平均基本薪金 F1q6 3  
average consumer expenditure 平均消费开支;一般消费开支 ;ztt*py  
average cost 平均成本 _C%:AFPP>  
average cost of land production 增辟土地平均成本 %K[u  
average daily turnover 平均每日成交额 c-y`Hm2"  
average daily wage rate 平均每日工资率 s# 9*`K  
average expenditure pattern 平均开支模式 fZtuP1- 4  
average growth rate 平均增长率 ,+>JQ82  
average net fixed assets 固定资产平均净值 TF %MO\!  
average of relatives 相对价格平均数 6Bf aB:  
average price 平均价格 ccY! OSae  
average propensity to consume 平均消费倾向;一般消费倾向 y,xJ5BI$  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v;o/M6GL5  
average rate 平均率 XCd[<\l  
average revenue 平均收入;平均收益 d=DQS>Nz  
average stock 平均库存;平均存货 u Wxl\+_i  
average yearly rent 平均年租 i}gsxq%  
avoidance of double taxation 避免双重课税 Tl!}Rw~Pg  
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 1W'0h$5^"  
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