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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: KX!/n`2u  
A share A股;甲类股份 (NfB+Ue}  
abatement of tax 减税;减扣免税额 g co;8e_  
ABN AMRO Bank N.V. 荷兰银行 n,-*$~{  
above-the-line expenditure 线上项目支出;经常预算支出 Mkt_pr  
above-the-line receipt 线上项目收入;经常预算收入 %M8Q6  
ABSA Asia Limited 南非联合亚洲有限公司 #a|r ^%D  
absolute change 绝对数值变更 o,J8n;"l  
absolute expenditure 实际开支 V^n=@CZT9C  
absolute guideline figure 绝对准则数字 8~.8"gQ  
absolute interest 绝对权益 |7Z}#eP//  
absolute order of discharge 绝对破产解除令 IvQuxs&a  
absolute profit margin 绝对利润幅度 qyy .&+  
absolute value 实值;绝对值 g.;2N9  
absolutely vested interest 绝对既得权益 &F[N$6:v  
absorbed cost 已吸收成本;已分摊成本 #ifjQ7(:  
absorption 吸收;分摊;合并 wNFx1u^/)  
absorption rate 吸收率;摊配率;分摊率 >OjK0jiPf  
ACB Finance Limited 亚洲商业财务有限公司 ]JmE(Y1(1  
acceptable form of reciprocity 合理的互惠条件 n ^qwE  
acceptable rate 适当利率;适当汇率 `)w=@9B)"  
acceptance agreement 承兑协议 G'wW-|  
acceptance for honour 参加承兑 b rDyjh  
acceptor 承兑人;接受人;受票人 ^aJ]|*m  
acceptor for honour 参加承兑人 =)iAU/*N  
accident insurance 意外保险 *h5L1Eq  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;8e}X6YU  
accident insurance scheme 意外保险计划 %g>k0~TRf#  
accident year basis 意外年度基准 /yUKUXi  
accommodation 通融;贷款 /9D mK%d  
accommodation bill 通融票据;空头票据 (&V*~OR  
accommodation party 汇票代发人 l;aO"_E1m  
account balance 帐户余额;帐户结余 w_QWTD 0  
account book 帐簿 ^K~=2^sh  
account collected in advance 预收款项 ]*)l_mut7  
account current book 往来帐簿 i"DyXIrk2  
account of after-acquired property 事后取得的财产报告 td$RDtW[3  
account of defaulter 拖欠帐目 # M3d=  
account payable 应付帐款 # X{lV]Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 [(8s\>T  
account receivable 应收帐款 <5FGL96  
account receivable report 应收帐款报表 CL(D&8v8~  
account statement 结单;帐单;会计财务报表 C\bJ_vl;'  
account title 帐户名称;会计科目 mB bGj3u;  
accountant's report 会计师报告 J=O_nup6C  
Accountant's Report Rules 会计师报告规则 `tKs|GQf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^foCcO  
Accounting Arrangements 《会计安排》 DI-CC[  
accounting basis 会计基础 I>-1kFma;  
accounting by Official Receiver 破产管理署署长呈交的帐目 .ubZ  
Accounting Circular 《会计通告》 pf yJL?_%  
accounting class 会计类别 2Mw`  
accounting date 记帐日期;会计结算日期 hHOx ]  
accounting for money 款项核算 JV !F<  
Accounting Officer 会计主任 EQHCw<e  
accounting period 会计报告期;会计期 G-vkkNj%e  
accounting policy 会计政策;会计方针 &f)pU>Di  
accounting practice 会计惯例 G/(tgQ  
accounting principle 会计准则 wI F'|"  
accounting record 会计记录 aE:$ N#|Qa  
accounting report 会计报告 Wn2J]BH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ka_R|x G\  
Accounting Society of China 中国会计学会 dg0WH_#  
accounting statement 会计报表 ,K&L/*  
accounting system 会计制度;会计系统 Tz\v.&? $  
accounting transaction 会计事项;帐务交易 Q;m8 drU  
accounting treatment 会计处理 CzDg?wb  
accounting year 会计年度 &RHx8zScP  
accretion 增值;添加 'auYmX  
accrual 应计项目;应累算数目 zE}ry!{  
accrual basis 应计制;权责发生制 <]`|HJoy  
accrual basis accounting 应计制会计;权责发生制会计 RO'b)J:j9  
accrue 应累算;应计 d:z7 U  
accrued benefit 应累算利益 6s! =de  
accrued charges 应计费用 \K Kt& bKL  
accrued cumulative preference share dividend 应累算的累积优先股股息 bNvc@oo  
accrued expenses 应累算费用 v//Drj  
accrued interest payable 应付利息;应计未付利息 `'bu8JK  
accrued interest receivable 应收利息;应计未收利息 mD?={*7%  
accrued right 累算权益 f/,8sGkX;  
accruing profit 应累算的利润 qyY/:&E,Z  
accumulated fiscal reserve 累积财政储备 w(y 9y9r]  
accumulated profit 累积利润;滚存溢利 criNeKa  
accumulated reserve 累积储备 9!Fg1 h=  
accumulation of surplus income 累积收益盈余 I "R<XX  
acquired assets 既得资产 @'J[T:e  
acquisition 收购;购置;取得 #%z@yg  
acquisition cost 购置成本 7$"5qJ{s  
acquisition expenses 购置费用 #Qu|9Q[QH  
acquisition of 100% interest 收购全部股权  N=!k2+  
acquisition of control 取得控制权 T{'oR .g,  
acquisition of fixed assets 购置固定资产 G{a_\'7  
acquisition of shell “买壳” G/1V4-@  
acquisition price 收购价 yOk]RB<'r  
act of God 天灾  6\QsK96_  
acting partner 执事合伙人 B6!ni@$M8X  
active market 买卖活跃的市场;交投畅旺的市场;旺市 `@<)#9'A  
active partner 积极参与的合伙人 h4~VzCR4x\  
active trading 交投活跃 wu} Zu  
actual circulation 实际流通 %=vU Z4  
actual cost 实际成本 U[ogtfv`m  
actual expenditure 实际开支;实际支出 qvJQbo[.9P  
actual income 实际入息;实际收入;实际收益 WBD"d<>'  
actual market 现货市场 >IZ$ .-  
actual price 现货价;实际价格 `n`HwDo;i  
actual profit 实际利润 2kFP;7FO  
actual quotation 实盘;实际价位;实际报价 E@Yq2FBpnn  
actual year basis 按实际年度计算 q-+_Y `_\  
actuals 实货 ]^QO ^{Sz  
actuarial investigation 精算调查 VY!A]S"  
actuarial principle 精算原则 _Vt CC/  
actuarial report 精算师报告 0A75)T=lQ  
Actuarial Society of Hong Kong 香港精算学会  I$fm"N  
actuarial valuation 精算师估值 =u5( zaBe  
actuary 精算师 R]S!PSoL  
ad referendum agreement 暂定协议;有待覆核的协定 fQ2U |  
ad valorem duty 从价税;按值征税 lt0byn$vz  
ad valorem duty system 从价税制 LdX'V]ITh  
ad valorem fee 从价费 StLbX?d6  
ad valorem tariff 从价关税 AASS'H@  
additional allowance 额外免税额 {-)I2GJav  
additional amount for unexpired risk 未过期风险的额外款额 92/_!P>  
additional assessable profit 补加应评税利润 G8b`>@rZ  
additional assessment 补加评税 Nqbm,s  
additional commitment 额外承担 [ofZ1hB4  
additional commitment vote 额外承担拨款 >H]|R }h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <7MxI@\  
additional dependent parent allowance 供养父母额外免税额 :*tFW~<*b  
additional provision 额外拨款 :l {%H^;1  
additional stamp duty 附加印花税 A=wh&X  
additional tax 补加税罚款;补加税款 *i,A(f'e4X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 OlsD  
adjudged bankrupt 被裁定破产 I-/-k.  
adjudicated bankrupt 裁定破产人 MeO2 cy!5q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Lhxg5cd  
adjudication of bankruptcy 裁定破产;宣告破产 &?APY9\.  
adjudication of insolvency 裁定无力偿还债务 Tnnj8I1v  
adjusted actual 经调整的实数;调整后的实数 {_jbFJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^^[A\'  
adjusted figure 经调整的数字;调整后的数额 l+^4y_  
adjusted liabilities 经调整的负债;调整后的负债 Qf@ha  
adjusted loss 经调整的亏损;调整后的亏损 *Ud P1?Y  
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 p2wDk^$  
adjusted profit 经调整的利润;调整后的利润 Gmmh&Uj  
adjusted surplus 经调整的盈余额;调整后的盈余额 [5MV$)"!j  
adjusted value 经调整的价值;调整后的价值 Ot~buf'|  
adjustment 调整;修订;理算〔保险〕 %?O$xQ.<  
adjustment centre 调剂中心 TA"gU8YQ  
adjustment lag 调整过程的时间差距;调整时差 x\Kt}/97e  
adjustment mechanism 调整机制 zi+NQOhR  
adjustment of loss 亏损调整 edfb7prfTl  
adjustment process 调整过程;调整程序 mf gUf  
adjustment range 调整幅度 7hKfxw-X@  
administered exchange rate 受管制汇率 SJ&+"S&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }Y3*X: i7  
administration expenses 行政费用 JuR x>F4  
administration fee 手续费;行政费 hsZ@)[/:  
administration in bankruptcy 破产管理 poS=8mN8;  
administration order 遗产管理令 ;fm> \f  
administrator 管理人;遗产管理人 @`rC2-V  
administrator of the estate 遗产管理人 uVZX53 ,g  
admission of debt 债项承认书 .oe\wJS6  
admission of proof 接纳债权证明 2<uBC  
advance 放贷款项;垫付款项;预支款项;预付款项 }^*m0`H  
advance account 暂支帐目;预付款帐户 xyi4U(;  
advance compensation 预付补偿金 -N1X=4/fg  
advance from shareholder 股东垫款 {6>:= ?7]R  
advance pending reimbursement 预支以待日后付还 S2~im?^21  
advanced economy 先进经济体系 _j\ 8u`^n  
advancement 预付;预付财产 eOUEhpE  
advances warrant 垫款令 T $o;PJc  
advancing 贷出 /9 |BAQ:v;  
adverse balance 逆差 nm@.] "/  
adverse exchange 逆汇 i [2bz+Z?  
advertisement addressed to shareholders 在报章刊登的致股东通告 :eR\0cn  
advice for collection 托收通知书 eY'RDQa  
advice of drawing 提款通知书;汇票通知书 .2*h!d)E  
advice of payment 付款通知 7_5-gtD  
Advisory Committee [Securities and Futures Commission]  ^J& }C  
谘询委员会〔证券及期货事务监察委员会〕 Ev1gzHd!i  
Advisory Committee on Diversification 经济多元化谘询委员会 Zy^ wS1io  
affidavit 誓章;遗产申报誓章 m/aA q8  
affidavit of no receipt 述明无收款的誓章 OCWyp  
affiliate 联号;联营公司;附属公司 d'e\tO  
affiliated company 附属公司;联号;联营公司 oSkvTK$ &i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1 o\COnt  
affordability 负担能力 ~4`3p=$  
African Development Bank [AfDB] 非洲开发银行 +}^^]J$Nh  
after-acquired property 事后取得的财产 lN[#+n  
after-hours dealing 市后交易 Wf-Pa9  
after-tax profit 税后盈利;税后利润;税后溢利 o65I(`  
agency agreement 代理协议 -;&-b>b  
agency expenses 代理机构的开支 _5v]69C#  
agency fee 代理费 '17V7A/t  
Agency Law 《代理法》 Qa,$_ ,E  
agent 代理人;承销人 VI8/@A1Gv  
agent of company 公司代理人 lQ?_1H~4=  
agent's fee 代理人费;经纪费 x8RiYi+  
aggregate 总计;总数;总体数字 e+wINW  
aggregate amount 总款额;总额 *30T$_PiX|  
aggregate assets and liabilities 总体资产与负债 li%A?_/m<&  
aggregate at constant price 按固定价格计算的总体数字 2%~+c|TH.)  
aggregate demand 总需求 sO8F0@%aH(  
aggregate gross position 总持仓量 4siq  
aggregate limit 总限额 ryt`yO  
aggregate of salaries tax 合计薪俸税 _*u$U  
aggregate performance 总体表现;总体业绩 $NwPGy?%  
aggregate supply 总体供应 !~ZAm3GwL  
aggregate surplus 总盈余 3U[:N &Jb  
aggregate total 整体总额 | =tGrHL  
aggregate value 总值;合计价值 j%fi*2uX  
aggregated basis 合计基准 UkM#uKr:  
aggregated net chargeable income 合计应课税入息实额 r.v.y[u  
aggregation 合并计算;合计;总和 l+<AM%U\ V  
aggregation of incomes of husband and wife 夫妇入息合并计算 >ToI$~84  
aggregation of property 财产的总和 nF=[m; ~  
agio 差价;贴水 9]^NAlno  
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》 a- 7RJ.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SnG XEQ  
《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》 $x(p:+TI\4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QzV%m0  
《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》 ZEG~ek=jM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <ua! ]~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .}iRe}=  
agreement for a settlement 授产协议 >xIb|Yp)&  
agreement for assignment 转让协议 #e&LyYx4  
agreement for sale 售卖协议;买卖协议 O5A]{ W  
agreement for sale and purchase 买卖协议 E[Ao*  
agreement for the payment of interest 支付利息协议 uUh6/=y  
agreement for the repayment of money 还款协议 t9&=; s  
agreement of reinsurance 再保险协议 "Q;Vy t  
Agricultural Bank of China 中国农业银行 ;H"OZRQ  
air passenger departure tax 飞机乘客离境税 4gn|zSe>^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O]Q8&(  
airport tax 机场税 4}*V=>z  
alcohol duty 酒精税 Bn*QT:SKC  
alienation 让与;让渡;转让 4\14HcTcK  
alimony 生活费;赡养费 I\('b9"*  
All Ordinaries Index [AOI] 所有普通股指数 IgKrcpK#}?  
all risks 全险;综合险 MN_1^T5  
All Sales Record for Stock Market 《股票市场成交报告》 Q@cYHFi~+  
Allied Capital Resources Limited 新联财务有限公司 a!;CY1>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ez[$;>  
allocation letter 拨款信件 |5\: E}1  
allocation of fund 分配款项;预留款项 *):s**BJ$  
allocation of profit 利润分配;溢利分配 DN|+d{^lN  
allocation warrant 拨款令 1A N)%  
allotment 分配;配股 @g1T??h   
allotment notice 股份配售通知;配股通知 /F}dC/W  
allotment of shares 股份分配 'F7UnkKO|  
allowable 可获宽免;免税的 s"X0Jx}  
allowable business loss 可扣除的营业亏损 X92I==-w  
allowable expenses 可扣税的支出 {&pBy  
allowance 免税额;津贴;备抵;准备金 a0hgF_O1  
allowance for debts 债项的免税额 M0woJt[&  
allowance for depreciation by wear and tear 耗损折旧免税额 q`HK4~i,  
allowance for funeral expenses 殡殓费的免税额 __)"-\w-_(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S vW{1  
allowance for repairs and outgoings 修葺及支出方面的免税额 8FQNeQr  
allowance to debtor 给债务人的津贴 xhncQhf\  
alteration of capital 资本更改 OQ4rJ#b  
alternate trustee 候补受托人 +@anYtv%7  
amalgamation 合并 fILD~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +A2}@k   
ambit of charges 征税范围;收费范围 /cx Ei6I-  
amended valuation 经修订的估值 G:Nwi=vN  
American Commodities Exchange 美国商品交易所 ._`?ZJ  
American Express Bank Limited 美国运通银行 $A>]lLo0  
American Stock Exchange 美国证券交易所 K(_8oB784  
amortization 摊销 Hx ojxZwm  
amount due from banks 存放银行同业的款项 @EUvx  
amount due from banks abroad 存放海外银行同业的款项 j +Ro?  
amount due from holding companies 控股公司欠款 /@6T~XY M  
amount due from local banks 存放本港银行同业的款项 UZu.B!4  
amount due to banks 银行同业的存款 .wkW<F7  
amount due to banks abroad 海外银行同业的存款 p}q]GJ  
amount due to holding companies 控股公司存款 pwo @ S"  
amount due to local banks 本港银行同业的存款 - 4B&{P  
amount due to outport banks 外埠银行同业的存款 h]k1vp)Q y  
amount for note issue 发行纸币的款额 %wIb@km  
amount of bond 担保契据的款额 \Z625jt  
amount of consideration 代价款额 sh}eKwh  
amount of contribution 供款数额 'HvJ]}p  
amount of indebtedness 负债款额 C40W@*6S2  
amount of principal of the loan 贷款本金额 T,v5cc:nO  
amount of rates chargeable 应征差饷数额 /.:&9 c  
amount of share capital 股本额 k~qZ^9QB~  
amount of sums assured 承保款额 3q`Uq`t4mR  
amount of variation 变动幅度 57:27d0y  
amount of vote 拨款数额 ! $fF3^8-  
amount payable 应付款额 4JGU`L:~  
amount receivable 应收款额 7'R7J"sY`|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gHVD,Jr  
analysis 分析 *NQsD C.J^  
ancillary risk 附属风险 /(Ryh6M  
annual account 周年帐目;周年帐目报表;年度决算;年结 @0iXqM#jH  
annual accounting date 年结日期 r1.OLn?C  
annual allowance 每年免税额;年积金;年度津贴;年津 O @{<?[  
annual balance 年度余额 DC*6=m_  
annual disposable income 每年可动用收入 Lg+cHaA  
annual estimates 周年预算 W! GUA<  
annual fee 年费 Fj1'z5$  
annual general meeting 周年大会 Q6fPqEX=  
annual growth rate 年增率;每年增长率 iLf* m~Q  
annual long-term supplement 长期个案每年补助金 USbFUHdDc  
annual pensionable emolument 可供计算退休金的年薪 v\Zq=,+  
annual report 年报 tdnd~WSR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {Ty?OZ  
annual return 周年报表;周年申报表;每年报税表格 3s Mmg`  
Annual Return Rules 《周年报表规则》 \n0MqXs#  
annual review of consumer prices 每年消费物价回顾 %?!TqJT?{  
annual roll-forward basis 逐年延展方式 saR9_ ux  
annual salary 年薪 p i\SRDP  
annual statement 年度报表;年度决算表 qj,^"rp1:  
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 sKDL=c;?j  
annuitant 年金受益人 JO\KTWtjO  
annuity 年金 zc!q a"4yM  
annuity contract 年金合约 yz_xWx#9  
annuity on human life 人寿年金 ^c:I]_Ww  
antecedent debt 先前的债项 P.O/ZW>g  
ante-dated cheque 倒填日期支票 0]l9x}  
anticipated expenditure 预期开支 BDPF>lPf<  
anticipated net profit 预期纯利 vPx#TXY=b}  
anticipated revenue 预期收入 ':|?M B  
anti-inflation measure 反通货膨胀措施 #v:A-u  
anti-inflationary stance 反通货膨胀立场 N~9zQ  
apparent deficit 表面赤字 %QX"oRMn0  
apparent financial solvency 表面偿债能力 hr/|Fn+kA  
apparent partner 表面合伙人 _kQOax{c/  
application for personal assessment 个人入息课税申请书 > `+lEob  
application of fund 资金应用 qEnmms1  
application to release as liquidator and to destruct the books of accounts and documents NucLf6  
申请免除清盘人职务及毁灭帐簿与文件 . "`f~s\G  
appointed actuary 委任精算师 OZE.T-{  
appointed auditor 委任核数师;委任审计师 E# *`u  
appointed trustee 委任的受托人 $"`e^J9!!  
appointer 委任人 c.h_&~0qf  
apportioned pro rata 按比例分摊 .,gVquqMY  
apportionment 分配;分摊 :/i13FQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~{!,ZnO*  
apportionment formula 分摊方程式 $>=w<=r|;  
apportionment of estate duty 遗产税的分摊 zWf(zxGAz  
appraisal 估价;评估 9v76A~~  
appreciable growth 可观增长 mH!\]fmR~  
appreciable impact 显着影响 )|<g\>/  
appreciable increase 可观增长 =<z~OE'lV  
appreciation 增值;升值 BHZSc(-o  
appreciation against other currencies 相对其他货币升值 I7jIA>ZZi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'jBtBFzP-  
appreciation tax 增值税 Sigu p#.p  
appropriation 拨款;拨用;拨付 ~D! Y] SK  
appropriation account 拨款帐目 8iN@n8O  
Appropriation Bill 拨款法案 {fu[&@XV  
appropriation-in-aid system 补助拨款办法 *jo1?  
approved assets 核准资产 )iCg,?SSw=  
approved basket stock 认可一篮子证券 V-z F'KI[  
approved budget 核准预算 :*)b<:4  
approved charitable donation 认可慈善捐款 k1;Jkq~  
approved charitable institution 认可慈善机构 Ct}rj-L<i  
approved currency 核准货币;认可货币 3E:+DF-Z\  
approved estimates 核准预算 r%^XOw<'  
approved estimates of expenditure 核准开支预算 l ?gh7m_ej  
approved overseas insurer 核准海外保险人 [,q^\T  
approved overseas trust company 核准海外信托公司 %YI!{  
approved pooled investment fund 核准汇集投资基金 /G#W/Q  
approved provident fund scheme 认可公积金计划 rvBKJ!b0  
approved provision 核准拨款 -(|}:J  
approved redeemable share 核准可赎回股份 t 2&}  
approved regional stock 认可地区性证券 73(5.'F  
approved retirement scheme 认可退休金计划 %)j^>W5  
approved subordinated loan 核准附属贷款 dhI+_z   
arbitrage 套戥;套汇;套利 zK&J2P`  
arbitrageur 套戥者;套汇者 f9J]-#Iif  
arbitrary amount 临时款项 u %&4[zb  
arrangement 措施;安排;协定 ~,reS:9RZ  
arrears 欠款 @wW)#!Mou  
arrears of pay 欠付薪酬 I}1<epd ,  
arrears of revenue 逾期未收税款;逾期未收的帐项 }3y Q*<  
articles of association 组织章程;组织细则;组织章程细则 Ui;PmwQc&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,\E5et4  
ascertainment of profit 确定利润 0p!N'7N  
"Asia Clear" “亚洲结算系统” `;#I_R_K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kl9<l*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1Yy*G-7}  
Asian Development Fund [ADF] 亚洲发展基金 dF0:'y  
Asian dollar bond 亚洲美元债券 f`_6X~ p  
Asian dollar market 亚洲美元市场 ]\oE}7K%r  
Asian dollar rate 亚洲美元利率 f{f|frs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cUZ^,)8 Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U%_6'5s{^  
asked price 沽盘;喊价;索价;卖方报价 PoRL35  
assessable income 应评税入息 v$bR&bCT  
assessable loss 应评税亏损 u3_AZ2-;  
assessable profit 应评税利润 \|Ya*8V  
assessable value 应评税值 =!PUKa3f<  
assessed profit 估定利润 5b%zpx0Y  
assessed value 经评估价值 9Q*zf@w  
assessment 评税;评定;估价;评税单 \}NZ] l  
assessment number 评税编号;估价编号 R,[+9U|4V  
assessment of additional tax 补加税评税 >)S'`e4Gu  
assessment of performance 业绩评估;实绩评价 wfc+E9E  
Assessor 评税主任 ru1FJ{n  
asset price bubbles 资产价格泡沫 }J\KnaKo  
asset-backed securities 具资产保证的证券 8:t1%O$  
assets accretion 资产增值 %'<m[wf^ o  
assets and liabilities 资产与负债 kNTxYJ  
assets betterment statement 资产递增表;资产改进表 "Yf?33UNZ  
assets lending 实物放款;有抵押贷款 Qv:J#uVw?O  
assets of the company passing on the death 死者去世时转移的公司资产 m4kUA"n5  
assets pledged as security for liabilities 用作负债抵押的资产 ^tKJ}}  
assets portfolio 资产投资组合 K9f7,/  
assets price 资产价格 %TRH,-@3h  
assets quality 资产质素 n"Q fW~U  
assets realization 资产变现 [:C!g#o  
assets refinancing arrangement 资产再集资安排 ^tFgkzXm  
assets securitization 资产证券化 YM]ZL,8  
assets situated outside Hong Kong 在香港以外地方的资产 NpF}~$2  
assets stripping 削减资产;拆卖资产 A49HYX-l  
assets value 资产值 }-ysP$  
assignee 承让人 j8#B  
assignment 转让;转让书;转让契 >l|dLyiae  
assignment of interest 权益转让 YfOO]{x,X  
assignment of letters patent and trade mark 专利证书及商标转让 O{`r.H1',  
assignment of property 物业转让;物业转让书 +Ek('KOF  
assignment right 转让权 vt-5 3fa|  
assignor 转让人 b-,]21  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 .6#Y- iJqc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;l'kPUv([  
associate member 附属会员 ,R;wk=k  
associated body corporate 相联法人团体 ](H vx  
associated company 相联公司;联属公司 IEJp!P,E  
associated corporation 相联法团 IOi6' 1l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B|+tK  
公认会计师公会〔英国〕 S)d_A  
Association of Futures Exchange Brokers 香港期货经纪协会 rJl'+Ae9N|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2d Px s:8&  
association of underwriters 承保人组织 "Crm\UI6  
assumption of control 接管 dLI`\e<r&[  
assurance 担保;保险;转易;转易书 3xz{[5<p  
assurance of interest 权益的转易 1]j_4M14aA  
at 19XX price 按一九XX年价格计算 &`4v,l^Zi6  
at a discount 按赔价计算;按贴水价格计算;打折扣 d ;W(Vm6  
at a premium 按溢价计算;按升水价格计算 5UHxB"`C  
at call 通知付款;按通知 h *-j  
at constant market price 按固定市价计算 =1Mh %/y  
at constant price 按固定价格计算 jNA^ (|:  
at cost 按成本计算 d>qxaX;  
at current market price 按当时市价计算;按现时市价计算 |);-{=.OdQ  
at current price 按当时价格计算;按现时价格计算 ^~%z Plv  
at factor cost 按要素成本计算;按生产要素成本计算 y*5bF 0  
at money-of-the-day price 按付款当日价格计算 Gd 5J<K  
at or better 按指定或较佳价位〔买卖指令〕 Q.G6 y,KR  
at par 按面值计算;平价 u2xb^vu  
at sight 见票即付 >O&:[CgEF  
at the close 按收市盘 y}bE'Od  
at the opening 按开市盘 *T'>-nm]  
attestation 见证;见证条款 +k4 SN  
at-the-money option 平价期权 h&6v&%S/L  
attorney 受权人;受托代表人 *m[ow s  
attornment 新拥有人承认书 <C9_5C e~  
attributable profit 可归属利润 8L7ZWw d  
attributable share value 可归属股份价值 i@M^9|Gh  
Auckland Stock Exchange 奥克兰证券交易所 D>Qc/+  
auction 拍卖 ?"[h P=3J  
auctioneer 拍卖商 I5J9,j  
audit 审计;核数  Gp/yr  
Audit Commission 审计署 icPg<>TQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SlZ>N$E  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 T=QV =21qn  
audit review 帐目审查 =pP0d vn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /)` kYD6  
audited account 审计帐目;经审计的帐目 @gZ<!g/vza  
audited annual account 经审计的周年帐目 CS*wvn;.  
audited balance sheet 经审计的资产负债表 p}'uCT ga  
auditor 核数师;核数主任;审计师 2nRL;[L*.  
auditor's certificate 核数师证明书;审计师证明书 f}c z_"o4  
auditor's report 核数师报告;审计师报告 0-W{(xy@4  
Aussie bond 澳元债券 IJA WG  
austerity budget 紧缩预算 e/;chMCq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2$O @T]  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?][2J  
Australian Dollar [AUD] 澳元 @*gm\sU4  
Australian Options Market 澳大利亚期权市场  TVP.)%  
Australian Securities Commission 澳洲证券事务监察委员会 6Q. _zk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 # N.(ZP  
Australian Stock Exchange 澳大利亚证券交易所 iPxhDn<B  
Austrian Schilling [ATS] 奥地利先令 3S'juHT e  
authentication 认证;鉴证 LA.xLU3  
authority to purchase 委托购买证;委购书 6%B5hv24v  
authorization 认可;核准;授权;授权书 lll]FJ1  
authorization by direction 指示授权 +89s+4Jn  
authorization by instruction 指令授权 bt,^-gt@  
authorization by warrant 令状授权 &ns !\!  
authorization of unit trust 单位信托的认可 #D$vH  
authorized agent 指定代理人 *|RQ )  
authorized capital 法定资本 siHS@S  
authorized clerk 出市员 6"Km E}  
authorized dealer 认可交易商 _ s]=g  
authorized financial institution 认可财务机构 0NB6S&lI^k  
authorized fund 认可基金 >k?/'R  
authorized fund house 获授权的基金公司;认可基金公司 ~_TmS9  
authorized institution 认可机构 xPY/J#X$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0omg%1vt<A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !ACWv*pW  
authorized insurer 获授权保险人;获认可承保人 < ealt  
authorized investment 特准投资项目 K`nI$l7hg  
authorized person 获授权人 j3bTa|UdT  
authorized representative 获授权代表 [9WtoA,kx  
authorized share capital 法定股本 _|S>, D'  
automated quotation system 自动报价系统 >a;^=5E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  h7-!q@  
自动交易系统〔香港期货交易所有限公司〕 .oq!Ys4KA  
automatic adjustment mechanism 自动调整机制 bqXCe\#  
automatic adjustment system 自动调整系统 nL+*-R!R  
Automatic Clearing House 自动票据交换所 Hb3+$vJ^  
automatic exchange rates accumulation system 自动化汇率累集系统 Q)c $^YsI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e'oM% G[  
automatic teller machine [ATM] 自动柜员机 :4"SJ  
autopay 自动转帐 28;D>6c  
available assets 可用资产 _$me.  
available fiscal reserve 现存财政储备 }*~EA=YN;  
available profit 可用利润 7 N?x29  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `MgR/@%hr  
average 平均;平均数;海损 `CI9~h@k  
average basic salary 平均基本薪金 C^S?W=1=w  
average consumer expenditure 平均消费开支;一般消费开支 )*I=>v.Jq  
average cost 平均成本 %6}S'yL  
average cost of land production 增辟土地平均成本 mN^92@eebC  
average daily turnover 平均每日成交额 {6v|d{V+e  
average daily wage rate 平均每日工资率 K2TO,J3 E  
average expenditure pattern 平均开支模式 {R7>-Y[4)2  
average growth rate 平均增长率 3,bA&c3  
average net fixed assets 固定资产平均净值 )>atoA  
average of relatives 相对价格平均数 /LM*nN$%  
average price 平均价格 "3{xa;c  
average propensity to consume 平均消费倾向;一般消费倾向 ~pn9x;N%H  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6y,M+{  
average rate 平均率 :z%vNKy1  
average revenue 平均收入;平均收益 ]],6Fi+  
average stock 平均库存;平均存货 >eg&i(C+  
average yearly rent 平均年租 sQ/7Mc  
avoidance of double taxation 避免双重课税 z= -u89]  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 *$x/(!UE  
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