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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: +d96Z^KUhv  
A share A股;甲类股份 ShP V!$0  
abatement of tax 减税;减扣免税额 wz=I+IN:  
ABN AMRO Bank N.V. 荷兰银行 |@F<ajlV  
above-the-line expenditure 线上项目支出;经常预算支出 3@J wL{C  
above-the-line receipt 线上项目收入;经常预算收入 3WHH3co[  
ABSA Asia Limited 南非联合亚洲有限公司  w4mL/j  
absolute change 绝对数值变更 bx> D  
absolute expenditure 实际开支 C09@2M'  
absolute guideline figure 绝对准则数字 ,#{aAx|]  
absolute interest 绝对权益 $Re %+2c  
absolute order of discharge 绝对破产解除令 ;'urt /  
absolute profit margin 绝对利润幅度 %qhaVM$]  
absolute value 实值;绝对值 rjzRH  
absolutely vested interest 绝对既得权益 a6C ~!{'nW  
absorbed cost 已吸收成本;已分摊成本 BVDo5^&W  
absorption 吸收;分摊;合并 <T>f@Dn,  
absorption rate 吸收率;摊配率;分摊率 WqO* vK!t  
ACB Finance Limited 亚洲商业财务有限公司 jw)t"S/E  
acceptable form of reciprocity 合理的互惠条件 -q27N^A0  
acceptable rate 适当利率;适当汇率 D]REZuHOI  
acceptance agreement 承兑协议 MtljI6  
acceptance for honour 参加承兑 o/#e y  
acceptor 承兑人;接受人;受票人 j~0hAKHG  
acceptor for honour 参加承兑人 z#b6 aP  
accident insurance 意外保险 c3+vtP&  
Accident Insurance Association of Hong Kong 香港意外保险公会 j.sf FS  
accident insurance scheme 意外保险计划 !xSGZ D=AD  
accident year basis 意外年度基准 ~?FKww|_*J  
accommodation 通融;贷款 coBxZyM 1}  
accommodation bill 通融票据;空头票据 b~-9u5.L1  
accommodation party 汇票代发人 @NZ?D0"  
account balance 帐户余额;帐户结余 | =&r) ~  
account book 帐簿 >i '3\  
account collected in advance 预收款项 Y) Z>Bi  
account current book 往来帐簿 Mppb34y  
account of after-acquired property 事后取得的财产报告 ry:tL0;;e#  
account of defaulter 拖欠帐目 ),86Y:^4  
account payable 应付帐款 0W@C!mD~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {"s8X(#_sC  
account receivable 应收帐款 C]}0h!_V  
account receivable report 应收帐款报表 2HUoT\M  
account statement 结单;帐单;会计财务报表 gxF3gM  
account title 帐户名称;会计科目 |yS4um(w  
accountant's report 会计师报告 iC 2:P~  
Accountant's Report Rules 会计师报告规则 3.soCyxmc  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %gN8-~$ 1  
Accounting Arrangements 《会计安排》 w1.~N`g$  
accounting basis 会计基础 |@ia(U~  
accounting by Official Receiver 破产管理署署长呈交的帐目 NWFZ:h@v  
Accounting Circular 《会计通告》 I3A](`  
accounting class 会计类别 fV3J:^)F  
accounting date 记帐日期;会计结算日期 3N?uY2  
accounting for money 款项核算 w\a\I  
Accounting Officer 会计主任 I;=}@]9  
accounting period 会计报告期;会计期 @qeI4io-n  
accounting policy 会计政策;会计方针 a XwFQ,  
accounting practice 会计惯例 h)sc-e  
accounting principle 会计准则 G'!Hc6OZ  
accounting record 会计记录 w(VH>t  
accounting report 会计报告 7p|Pv;wp|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y2)~ljR  
Accounting Society of China 中国会计学会 /@q_`tU  
accounting statement 会计报表 $L(,q!DvH  
accounting system 会计制度;会计系统 T. {P}#'|  
accounting transaction 会计事项;帐务交易 4!D!.t~r  
accounting treatment 会计处理 W Qe>1   
accounting year 会计年度 =VDN9-/.  
accretion 增值;添加 pDW .Pav  
accrual 应计项目;应累算数目 VF;%Z  
accrual basis 应计制;权责发生制 =>&d[G[m!  
accrual basis accounting 应计制会计;权责发生制会计 L,n'G%  
accrue 应累算;应计 p=p,sJ/@  
accrued benefit 应累算利益 th !Gc  
accrued charges 应计费用 RE*;nSVFt  
accrued cumulative preference share dividend 应累算的累积优先股股息 V_h, UYN  
accrued expenses 应累算费用 t~e.LxN  
accrued interest payable 应付利息;应计未付利息 &6h,'U  
accrued interest receivable 应收利息;应计未收利息 iX}EJD{f  
accrued right 累算权益 lBl`R|Gt  
accruing profit 应累算的利润 R9k Z#  
accumulated fiscal reserve 累积财政储备 hCM+=]z"  
accumulated profit 累积利润;滚存溢利 PE-Vx RN)  
accumulated reserve 累积储备 -GQ`n01  
accumulation of surplus income 累积收益盈余 Y'58.8hl  
acquired assets 既得资产 C&r&&Pw  
acquisition 收购;购置;取得 p9fx~[_5/  
acquisition cost 购置成本 nD|Bo 9  
acquisition expenses 购置费用 ?z p$Wz;k  
acquisition of 100% interest 收购全部股权  T=9+  
acquisition of control 取得控制权 h ~v8Q_6  
acquisition of fixed assets 购置固定资产 8H;yrNL  
acquisition of shell “买壳” tK1P7pbC8r  
acquisition price 收购价 j%0D:jOY]  
act of God 天灾 YDO#Q= q%  
acting partner 执事合伙人 WUZusW5s  
active market 买卖活跃的市场;交投畅旺的市场;旺市 bDRl}^aO6  
active partner 积极参与的合伙人 "RiY#=}sm  
active trading 交投活跃 Z sv(/>  
actual circulation 实际流通 r3;?]r.}7  
actual cost 实际成本 o^H.uBO{  
actual expenditure 实际开支;实际支出 rdSkGb  
actual income 实际入息;实际收入;实际收益 /GqW1tcO  
actual market 现货市场 +uLl3(ml  
actual price 现货价;实际价格 p{NVJ^! +  
actual profit 实际利润 VM88#^  
actual quotation 实盘;实际价位;实际报价 ~}+F$&  
actual year basis 按实际年度计算 gM&XVhQJ\  
actuals 实货 *i?#hTw  
actuarial investigation 精算调查 9n%vz@X  
actuarial principle 精算原则 XC%u`UG  
actuarial report 精算师报告  ~p<w>C9  
Actuarial Society of Hong Kong 香港精算学会  YH@p\#Y  
actuarial valuation 精算师估值 PVLLuv  
actuary 精算师 \$$DM"+:;H  
ad referendum agreement 暂定协议;有待覆核的协定 `B-jwVrN(  
ad valorem duty 从价税;按值征税 AhWcJD]  
ad valorem duty system 从价税制 bW-9YXj%  
ad valorem fee 从价费 RR |Z,  
ad valorem tariff 从价关税 gLy1*k4  
additional allowance 额外免税额 Z^wogIAV  
additional amount for unexpired risk 未过期风险的额外款额 wO.T"x%X  
additional assessable profit 补加应评税利润 NU"Ld+gw  
additional assessment 补加评税 &?"E"GH  
additional commitment 额外承担 {Dupk0'(  
additional commitment vote 额外承担拨款 :"{("!x   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eaB6e@]@  
additional dependent parent allowance 供养父母额外免税额 7wKT:~~oS3  
additional provision 额外拨款 Nz1u:D]  
additional stamp duty 附加印花税 4p<c|(f#  
additional tax 补加税罚款;补加税款 Fzmc#?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?uh%WN6nU]  
adjudged bankrupt 被裁定破产 #kQ1,P6,(  
adjudicated bankrupt 裁定破产人 {&TP&_|H  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F e1^9ja  
adjudication of bankruptcy 裁定破产;宣告破产 %t*KP=@  
adjudication of insolvency 裁定无力偿还债务 6qR5A+|;  
adjusted actual 经调整的实数;调整后的实数 l3N '@GO  
adjusted current assets 经调整的流动资产;调整后的流动资产 &0x;60b  
adjusted figure 经调整的数字;调整后的数额 +k;][VC[O  
adjusted liabilities 经调整的负债;调整后的负债 U{ 52bH<  
adjusted loss 经调整的亏损;调整后的亏损 0d/ f4  
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 0u}+n+\g  
adjusted profit 经调整的利润;调整后的利润 kF-7OX0)  
adjusted surplus 经调整的盈余额;调整后的盈余额 Ex<@:  
adjusted value 经调整的价值;调整后的价值 'i:S=E F  
adjustment 调整;修订;理算〔保险〕 n #PXMD*  
adjustment centre 调剂中心 nTv^][  
adjustment lag 调整过程的时间差距;调整时差 |U`A So  
adjustment mechanism 调整机制 7Vo[zo  
adjustment of loss 亏损调整 q|_Cj]{  
adjustment process 调整过程;调整程序 m`&6[[)6~  
adjustment range 调整幅度 Pd+Wb3  
administered exchange rate 受管制汇率 g?rK&UTU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 th|'t}bWV  
administration expenses 行政费用 \SooIEl@  
administration fee 手续费;行政费 Zt \3y  
administration in bankruptcy 破产管理 nNhb,J  
administration order 遗产管理令 H2{&da@D5  
administrator 管理人;遗产管理人 ({<qs}H"  
administrator of the estate 遗产管理人 T5eJIc3a"  
admission of debt 债项承认书 ~p{ fl?  
admission of proof 接纳债权证明 :M$8<03>F  
advance 放贷款项;垫付款项;预支款项;预付款项 7I0K= 'D7  
advance account 暂支帐目;预付款帐户 b\vL^\bX8  
advance compensation 预付补偿金 Of;$ VK'  
advance from shareholder 股东垫款 V 9;O1  
advance pending reimbursement 预支以待日后付还 COL_c<\  
advanced economy 先进经济体系 7&2CLh  
advancement 预付;预付财产 }g"K\x:Z  
advances warrant 垫款令 Y'?{yx{  
advancing 贷出 6C- !^8[f  
adverse balance 逆差 OSkBBo]~z  
adverse exchange 逆汇 Lf+3nN  
advertisement addressed to shareholders 在报章刊登的致股东通告 :@,UPc-+  
advice for collection 托收通知书 S~ZRqL7Z O  
advice of drawing 提款通知书;汇票通知书 nm`}Z'&)  
advice of payment 付款通知 Lu[xoQ~I  
Advisory Committee [Securities and Futures Commission] +ooQ-Gh  
谘询委员会〔证券及期货事务监察委员会〕 i&Me7=~  
Advisory Committee on Diversification 经济多元化谘询委员会 "uU[I,h  
affidavit 誓章;遗产申报誓章 :Oc&{z?q  
affidavit of no receipt 述明无收款的誓章 ?j$*a7[w  
affiliate 联号;联营公司;附属公司 yHxi^D]  
affiliated company 附属公司;联号;联营公司 Ip*[H#h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J Sms \  
affordability 负担能力 ZIJTGa}B q  
African Development Bank [AfDB] 非洲开发银行 A[N>T\  
after-acquired property 事后取得的财产 EK}QjY[i  
after-hours dealing 市后交易 oT^r  
after-tax profit 税后盈利;税后利润;税后溢利 qD> D  
agency agreement 代理协议 P"k,[ZQ  
agency expenses 代理机构的开支 l]mn4cn3  
agency fee 代理费 V2*m/JyeB  
Agency Law 《代理法》 MKr:a]-'f~  
agent 代理人;承销人 jAOD&@z1  
agent of company 公司代理人 uH8`ipX  
agent's fee 代理人费;经纪费 UdX aC= Q  
aggregate 总计;总数;总体数字 `*Jw[Bnh8  
aggregate amount 总款额;总额 zNQ|G1o  
aggregate assets and liabilities 总体资产与负债 6| {uZNz  
aggregate at constant price 按固定价格计算的总体数字 }$1Aw%p^  
aggregate demand 总需求 Ujss?::`G  
aggregate gross position 总持仓量 'W|@d8}h  
aggregate limit 总限额 p> 4bj>Ql  
aggregate of salaries tax 合计薪俸税 !d=Q@oy5  
aggregate performance 总体表现;总体业绩 RYKV?f#[H  
aggregate supply 总体供应 ! jb{q bq  
aggregate surplus 总盈余 4r>buEU  
aggregate total 整体总额 ]<\; -i)  
aggregate value 总值;合计价值 g@7j<UY  
aggregated basis 合计基准 i4oBi]$T  
aggregated net chargeable income 合计应课税入息实额 T+|V;nP.  
aggregation 合并计算;合计;总和 n)rF!a  
aggregation of incomes of husband and wife 夫妇入息合并计算 9 ulr6  
aggregation of property 财产的总和 Zx}.mt#}8  
agio 差价;贴水 ld*RL:G  
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》 ^, KN@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wuTCdBu6hU  
《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》 )04lf*ti  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @7 *Ag~MRb  
《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》 Ctxx.MM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +kTa>U<?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 id.W"5+  
agreement for a settlement 授产协议 C&ivjFf  
agreement for assignment 转让协议 E5 0$y:  
agreement for sale 售卖协议;买卖协议 =7`0hS<@F  
agreement for sale and purchase 买卖协议 l7r!fAV-f  
agreement for the payment of interest 支付利息协议 tEl4 !v A  
agreement for the repayment of money 还款协议 p }bTI5  
agreement of reinsurance 再保险协议 Y">;2Pt;  
Agricultural Bank of China 中国农业银行 y]`@%V2P  
air passenger departure tax 飞机乘客离境税 Az2$\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 , eZL&n  
airport tax 机场税 1H_#5hd  
alcohol duty 酒精税 (UV+/[,  
alienation 让与;让渡;转让 8EPV\M1%  
alimony 生活费;赡养费 Mr(~ *  
All Ordinaries Index [AOI] 所有普通股指数 +B@NSEy/+  
all risks 全险;综合险 A2"xCJ0`  
All Sales Record for Stock Market 《股票市场成交报告》 'gojP  
Allied Capital Resources Limited 新联财务有限公司 ^q,KR ut  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?fEX&t,'  
allocation letter 拨款信件 $E4W{ad2jW  
allocation of fund 分配款项;预留款项 j]<T\O>t>  
allocation of profit 利润分配;溢利分配 bkl'0 p  
allocation warrant 拨款令 [,a O*7 N  
allotment 分配;配股 0 n,5"B  
allotment notice 股份配售通知;配股通知 WU1o4&OF  
allotment of shares 股份分配 ?Y'S /  
allowable 可获宽免;免税的 HJ5m5':a  
allowable business loss 可扣除的营业亏损 t{>66jm\R  
allowable expenses 可扣税的支出 8y!fqXm%)  
allowance 免税额;津贴;备抵;准备金 2`vCQV  
allowance for debts 债项的免税额 7Yxy2[  
allowance for depreciation by wear and tear 耗损折旧免税额 d #a  
allowance for funeral expenses 殡殓费的免税额 4T9hT~cT7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4W.;p"S2  
allowance for repairs and outgoings 修葺及支出方面的免税额 &bj :,$@  
allowance to debtor 给债务人的津贴 ;?2vW8{p<  
alteration of capital 资本更改 p^YE"2 -  
alternate trustee 候补受托人 =,[46 ;q  
amalgamation 合并 "\BP+AF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0m`7|80#P  
ambit of charges 征税范围;收费范围 =pcj{B{qa  
amended valuation 经修订的估值 ;^DUtr ;  
American Commodities Exchange 美国商品交易所 D-3/?"n  
American Express Bank Limited 美国运通银行 &F'v_9  
American Stock Exchange 美国证券交易所 $hSu~}g  
amortization 摊销 ^ MJGY,r6b  
amount due from banks 存放银行同业的款项 {u.V8%8  
amount due from banks abroad 存放海外银行同业的款项 Q '+N72=  
amount due from holding companies 控股公司欠款 4Ro(r sO  
amount due from local banks 存放本港银行同业的款项 SC2C%.%l`  
amount due to banks 银行同业的存款 fe37T@  
amount due to banks abroad 海外银行同业的存款 mZ;yk(  
amount due to holding companies 控股公司存款 }aNiO85  
amount due to local banks 本港银行同业的存款 j 5'Jp}  
amount due to outport banks 外埠银行同业的存款 0!vC0T[  
amount for note issue 发行纸币的款额 E;4Ns  
amount of bond 担保契据的款额 f6L_u k`{  
amount of consideration 代价款额 b=|&0B$E  
amount of contribution 供款数额 GmL|76  
amount of indebtedness 负债款额 iQ9#gPk_9  
amount of principal of the loan 贷款本金额 t^CT^z  
amount of rates chargeable 应征差饷数额 '-i tn  
amount of share capital 股本额 b(Z%#*e  
amount of sums assured 承保款额 ==XP}w)m  
amount of variation 变动幅度 Gr6ma*)y~t  
amount of vote 拨款数额 ax^${s|{-  
amount payable 应付款额 %UQ?k:aWp|  
amount receivable 应收款额 q5vs;,_ |  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oq[E\8Wn  
analysis 分析 ?Nh%!2n  
ancillary risk 附属风险 4{vd6T}V!  
annual account 周年帐目;周年帐目报表;年度决算;年结 Xl/G|jB9  
annual accounting date 年结日期 D@^F6am%  
annual allowance 每年免税额;年积金;年度津贴;年津 KV5lpN PC  
annual balance 年度余额 !GIsmqVY  
annual disposable income 每年可动用收入 @zJI0_Bp  
annual estimates 周年预算 __ mtZ{  
annual fee 年费 -ufmpq.  
annual general meeting 周年大会 Y;&#Ur8q  
annual growth rate 年增率;每年增长率 R&4E7wrdP  
annual long-term supplement 长期个案每年补助金 "qj[[L Q  
annual pensionable emolument 可供计算退休金的年薪 m_(hCY=Q$  
annual report 年报 pt4xUu{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s^oNQ}  
annual return 周年报表;周年申报表;每年报税表格 zJnVO$A'  
Annual Return Rules 《周年报表规则》 |?| u-y  
annual review of consumer prices 每年消费物价回顾 Z>,X$ Y6<  
annual roll-forward basis 逐年延展方式 xF/DYXC{8  
annual salary 年薪 4 P;O8KA5y  
annual statement 年度报表;年度决算表 x>J3tp$2  
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 Hxl,U>za#  
annuitant 年金受益人 5i^vN"J  
annuity 年金 AfEEYP)N  
annuity contract 年金合约 ZWa#}VS}-n  
annuity on human life 人寿年金 V1:3  
antecedent debt 先前的债项 bvgD;:Aj  
ante-dated cheque 倒填日期支票 ,\M_q">npc  
anticipated expenditure 预期开支 >ek%P;2w>  
anticipated net profit 预期纯利 J:lwq@u  
anticipated revenue 预期收入 w+37'vQ  
anti-inflation measure 反通货膨胀措施 A C^[3  
anti-inflationary stance 反通货膨胀立场 {T.Vu]L80  
apparent deficit 表面赤字 yy } 0_  
apparent financial solvency 表面偿债能力 `az`?`i7  
apparent partner 表面合伙人 1!`768  
application for personal assessment 个人入息课税申请书 ^d9raYE`'  
application of fund 资金应用 '&QT}B  
application to release as liquidator and to destruct the books of accounts and documents 0X?fDz}jd  
申请免除清盘人职务及毁灭帐簿与文件 Qyjuzfmz  
appointed actuary 委任精算师 N1!5J(V4  
appointed auditor 委任核数师;委任审计师 N ACY;XQ%  
appointed trustee 委任的受托人 jp^WsHI3  
appointer 委任人 Rdg0WT*;j  
apportioned pro rata 按比例分摊 %'T>kz*A  
apportionment 分配;分摊 #(IMRdUf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |I}+!DDuv  
apportionment formula 分摊方程式 Qg>GW  
apportionment of estate duty 遗产税的分摊 nh=Us^xD  
appraisal 估价;评估 W{+0iAYnp  
appreciable growth 可观增长 Qiw eM?-  
appreciable impact 显着影响 ++!E9GU{  
appreciable increase 可观增长 qX'a&~s)n  
appreciation 增值;升值 I=%sDn  
appreciation against other currencies 相对其他货币升值 0o|,& K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /V<`L  
appreciation tax 增值税 S.)7u6/_!  
appropriation 拨款;拨用;拨付  DiQkT R  
appropriation account 拨款帐目 \u _v7g  
Appropriation Bill 拨款法案 c '+r[rSn1  
appropriation-in-aid system 补助拨款办法 HCIF9{o1j>  
approved assets 核准资产 1ysLZ;K  
approved basket stock 认可一篮子证券 ,*Z[P%<9  
approved budget 核准预算 m90R8  V  
approved charitable donation 认可慈善捐款 PBs<8xBx^  
approved charitable institution 认可慈善机构 K2rS[Kdfaq  
approved currency 核准货币;认可货币 j'*p  
approved estimates 核准预算 !J=;Z9  
approved estimates of expenditure 核准开支预算 xnQGCw?S&}  
approved overseas insurer 核准海外保险人 pt cLJ]+)  
approved overseas trust company 核准海外信托公司 E9d i  
approved pooled investment fund 核准汇集投资基金 6>BDA?  
approved provident fund scheme 认可公积金计划 .&Pe7`.BE  
approved provision 核准拨款 D^s0EW-E  
approved redeemable share 核准可赎回股份 <oaBh)=7  
approved regional stock 认可地区性证券 N"x\YHp  
approved retirement scheme 认可退休金计划 T{H#]BF<E  
approved subordinated loan 核准附属贷款 !bV(VRbu  
arbitrage 套戥;套汇;套利 .-u k   
arbitrageur 套戥者;套汇者 ]AC!R{H  
arbitrary amount 临时款项 &Y>~^$`J  
arrangement 措施;安排;协定 h NOYFH  
arrears 欠款 &]yJCzo]  
arrears of pay 欠付薪酬 @j\?h$A/  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]b~2Dap  
articles of association 组织章程;组织细则;组织章程细则 Ul713Bjz  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z:Y.":[ Qi  
ascertainment of profit 确定利润 -KwL9J4u  
"Asia Clear" “亚洲结算系统” gj egzKU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -6~dJTm[t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 t2 -nCRXEP  
Asian Development Fund [ADF] 亚洲发展基金 >,"D9!  
Asian dollar bond 亚洲美元债券 [%iUg\'7d  
Asian dollar market 亚洲美元市场 KB,~u*~!  
Asian dollar rate 亚洲美元利率 >uchF8)e|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Vi?~0.Z%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J'\eS./w|  
asked price 沽盘;喊价;索价;卖方报价 vBnKu  
assessable income 应评税入息 `^&15?Wk  
assessable loss 应评税亏损 }Uwkef.Q  
assessable profit 应评税利润 =wlm  
assessable value 应评税值 -0KbdHIKb'  
assessed profit 估定利润 .i3lG( YG  
assessed value 经评估价值 iA%' ;V  
assessment 评税;评定;估价;评税单 C{`^9J-  
assessment number 评税编号;估价编号 ^iV`g?z  
assessment of additional tax 补加税评税 JhhUg  
assessment of performance 业绩评估;实绩评价 ph8Jn+|E  
Assessor 评税主任 p'Y&Z?8  
asset price bubbles 资产价格泡沫 TJyH/ C  
asset-backed securities 具资产保证的证券 %Vw|5yA4  
assets accretion 资产增值 %<=w[*i  
assets and liabilities 资产与负债 /Oq)3fU e  
assets betterment statement 资产递增表;资产改进表 w;yiX<t<  
assets lending 实物放款;有抵押贷款 Ere?d~8  
assets of the company passing on the death 死者去世时转移的公司资产 <uBhi4  
assets pledged as security for liabilities 用作负债抵押的资产 C>Omng1>^  
assets portfolio 资产投资组合 ?ae[dif  
assets price 资产价格 -TK|Y"  
assets quality 资产质素 LXh@o1  
assets realization 资产变现 +7i7`'9pd  
assets refinancing arrangement 资产再集资安排 ~),;QQ,  
assets securitization 资产证券化 |<j,Tr1[  
assets situated outside Hong Kong 在香港以外地方的资产 H-/; l54E  
assets stripping 削减资产;拆卖资产 Xq8uY/j  
assets value 资产值 .0nn0)"  
assignee 承让人 9*}iBs  
assignment 转让;转让书;转让契 9SRfjS{7  
assignment of interest 权益转让 >\|kJ?h  
assignment of letters patent and trade mark 专利证书及商标转让 5+e>+$2  
assignment of property 物业转让;物业转让书 18DTv6?QG  
assignment right 转让权 sBP}n.#$  
assignor 转让人 5y1or  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !Y ;H(.A/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,s1&O`  
associate member 附属会员 M!eoe5  
associated body corporate 相联法人团体 L# `lQ"`K  
associated company 相联公司;联属公司 82j'MgGP  
associated corporation 相联法团 B#HV20\?v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1*C:h g@  
公认会计师公会〔英国〕 Wmzq  
Association of Futures Exchange Brokers 香港期货经纪协会 (NGu9uJs  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %v5)s(Yu  
association of underwriters 承保人组织 j2RRSz&9  
assumption of control 接管 jP1$qhp  
assurance 担保;保险;转易;转易书 'M~BE\  
assurance of interest 权益的转易 U8CWz!;Qz  
at 19XX price 按一九XX年价格计算 ( MB`hk-d  
at a discount 按赔价计算;按贴水价格计算;打折扣 o .l;: Un  
at a premium 按溢价计算;按升水价格计算 m!rwG(  
at call 通知付款;按通知 @@'nit  
at constant market price 按固定市价计算 m_cO<LB  
at constant price 按固定价格计算 "e~k-\^Y  
at cost 按成本计算 M6J/mOVx5  
at current market price 按当时市价计算;按现时市价计算 =kd YN 5R  
at current price 按当时价格计算;按现时价格计算 sC% b~  
at factor cost 按要素成本计算;按生产要素成本计算 i\(\MzW*'  
at money-of-the-day price 按付款当日价格计算 sa_R$ /H  
at or better 按指定或较佳价位〔买卖指令〕 *Wzwbwg  
at par 按面值计算;平价 W@l+ciZ_  
at sight 见票即付 O~.U:45t  
at the close 按收市盘 w|=gSC-o  
at the opening 按开市盘 D,k(~  
attestation 见证;见证条款 hF2/ y.:P  
at-the-money option 平价期权 \@i=)dA  
attorney 受权人;受托代表人 +L0J_.5%^  
attornment 新拥有人承认书  2A*/C7  
attributable profit 可归属利润 (B&h;U$HAH  
attributable share value 可归属股份价值 O7v]p  
Auckland Stock Exchange 奥克兰证券交易所 qh-[L  
auction 拍卖 \E Z+#3u  
auctioneer 拍卖商 .8]Y-  
audit 审计;核数 <{giHT  
Audit Commission 审计署 r=qLaPG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _ENuwBYW-  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ^ |aNG`|O  
audit review 帐目审查 ,<sm,!^<r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :7\9xH  
audited account 审计帐目;经审计的帐目 =O,JAR"ug  
audited annual account 经审计的周年帐目 W}h|K:-S  
audited balance sheet 经审计的资产负债表 _9NVE|c;  
auditor 核数师;核数主任;审计师 pW{8R^vKm  
auditor's certificate 核数师证明书;审计师证明书 "<*awWNI  
auditor's report 核数师报告;审计师报告 kg3ppt  
Aussie bond 澳元债券 rs:Q%V ^  
austerity budget 紧缩预算 IZ8y}2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 snYr9O[E6  
Australia All Ordinaries Index 澳洲所有普通股票指数 o'Pu'y  
Australian Dollar [AUD] 澳元 t[EfOQ  
Australian Options Market 澳大利亚期权市场 c&f y{}10  
Australian Securities Commission 澳洲证券事务监察委员会 YUscz!rM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &x0C4Kh  
Australian Stock Exchange 澳大利亚证券交易所 S$e Dnw~$  
Austrian Schilling [ATS] 奥地利先令 5 lTD]d  
authentication 认证;鉴证 )47MFNr~>  
authority to purchase 委托购买证;委购书 M^6$ MMx  
authorization 认可;核准;授权;授权书 ioV_oR9I  
authorization by direction 指示授权 |y"jZT6R}t  
authorization by instruction 指令授权 ~O: U|&  
authorization by warrant 令状授权 >|3a 9S  
authorization of unit trust 单位信托的认可 5j{Np,K  
authorized agent 指定代理人 ug *D52?  
authorized capital 法定资本 zX kx7d8  
authorized clerk 出市员 \k@Z7+&7  
authorized dealer 认可交易商 >qR~'$,$  
authorized financial institution 认可财务机构 alm- r-Kb3  
authorized fund 认可基金 |NrrTN?>  
authorized fund house 获授权的基金公司;认可基金公司 +l?; )  
authorized institution 认可机构 0 mexF@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y ?'tUV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~]WVG@-  
authorized insurer 获授权保险人;获认可承保人 |d7$*7TvV  
authorized investment 特准投资项目 IfV  3fJ7  
authorized person 获授权人 4;KWG}~[o  
authorized representative 获授权代表 KJh,,xI>by  
authorized share capital 法定股本 dDtFx2(R  
automated quotation system 自动报价系统 0a2@b"l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VC-;S7k  
自动交易系统〔香港期货交易所有限公司〕 op7FZHs  
automatic adjustment mechanism 自动调整机制 q\$6F)ha3  
automatic adjustment system 自动调整系统 K:5eek  
Automatic Clearing House 自动票据交换所 |n6Eg9  
automatic exchange rates accumulation system 自动化汇率累集系统 A0xC,V~z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PRs@zkO  
automatic teller machine [ATM] 自动柜员机 `v nJ4*  
autopay 自动转帐 F}X0',   
available assets 可用资产 Q\kub_I{@  
available fiscal reserve 现存财政储备 4TRG.$2[  
available profit 可用利润 3HiFISA*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 2t1I3yA'{z  
average 平均;平均数;海损 Lz4eh WntO  
average basic salary 平均基本薪金 w1|Hy2D`0  
average consumer expenditure 平均消费开支;一般消费开支 >q7 %UK]&  
average cost 平均成本 1n%8j*bJq  
average cost of land production 增辟土地平均成本 1BTIJ Gw  
average daily turnover 平均每日成交额 8SmjZpQ?  
average daily wage rate 平均每日工资率 3071:W  
average expenditure pattern 平均开支模式 v[S-Pi1  
average growth rate 平均增长率 Y2T$BJJ  
average net fixed assets 固定资产平均净值 c^.l 2Q!  
average of relatives 相对价格平均数 8cVzFFQP  
average price 平均价格 +=3CL2{An  
average propensity to consume 平均消费倾向;一般消费倾向 raB+,Oi$G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 cFZCf8:zB  
average rate 平均率 3]LN;s]ac  
average revenue 平均收入;平均收益 ($!KzxF3  
average stock 平均库存;平均存货 ZX.TqvK/r  
average yearly rent 平均年租 z&+ zl6  
avoidance of double taxation 避免双重课税 ?nFO:N<  
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 M'5 'O;kn  
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