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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: %/1`"M5ko  
A share A股;甲类股份 i:qc2#O:J  
abatement of tax 减税;减扣免税额 0}Kl47}aD  
ABN AMRO Bank N.V. 荷兰银行 yoGE#+|7^  
above-the-line expenditure 线上项目支出;经常预算支出 vQc>jmS+n  
above-the-line receipt 线上项目收入;经常预算收入 ]9R?2{"K  
ABSA Asia Limited 南非联合亚洲有限公司 K~x G+Kh  
absolute change 绝对数值变更 5c'rnMW4+p  
absolute expenditure 实际开支 @2YO_rL[  
absolute guideline figure 绝对准则数字 ;9,Ll%Lk<  
absolute interest 绝对权益 ?9mWMf%t  
absolute order of discharge 绝对破产解除令 &y3_>!L  
absolute profit margin 绝对利润幅度 |I)Ms NF  
absolute value 实值;绝对值 a9FlzR  
absolutely vested interest 绝对既得权益 [GU!],Y  
absorbed cost 已吸收成本;已分摊成本 qe`W~a9x  
absorption 吸收;分摊;合并 cvn,&G -`  
absorption rate 吸收率;摊配率;分摊率 |n01T_Z)P  
ACB Finance Limited 亚洲商业财务有限公司 je_77G(F  
acceptable form of reciprocity 合理的互惠条件 nUd(@@%m  
acceptable rate 适当利率;适当汇率 l*B;/ >nR  
acceptance agreement 承兑协议 'G@Npp)&^  
acceptance for honour 参加承兑 h,TDNR<1L  
acceptor 承兑人;接受人;受票人 |PI.xl:ch  
acceptor for honour 参加承兑人 +:/`&LOS-  
accident insurance 意外保险 '9{H(DA  
Accident Insurance Association of Hong Kong 香港意外保险公会 I/XVo2Ee  
accident insurance scheme 意外保险计划 G1$DV Go  
accident year basis 意外年度基准 $Snwx  
accommodation 通融;贷款 GrVvOJr  
accommodation bill 通融票据;空头票据 8eWb{n uJ>  
accommodation party 汇票代发人 w2/%e$D!9  
account balance 帐户余额;帐户结余 J\m7U  
account book 帐簿 m[ifcDZ(e  
account collected in advance 预收款项 ;,Lq*x2s  
account current book 往来帐簿 s8 .oS);`  
account of after-acquired property 事后取得的财产报告 hCW8(Zt  
account of defaulter 拖欠帐目 @ mt v2P`  
account payable 应付帐款 B quyPG"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B:^5W{  
account receivable 应收帐款 {BJ[h  
account receivable report 应收帐款报表 dRWp/3 }  
account statement 结单;帐单;会计财务报表 W5J"#^kdF8  
account title 帐户名称;会计科目 axXA y5  
accountant's report 会计师报告 *!C^L"i  
Accountant's Report Rules 会计师报告规则 Vi5RkUY]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 wz073-v>ZV  
Accounting Arrangements 《会计安排》 FIC 2)  
accounting basis 会计基础 #FTXy>W  
accounting by Official Receiver 破产管理署署长呈交的帐目 M={k4r_t  
Accounting Circular 《会计通告》 M~ynJ@q  
accounting class 会计类别 A n/)|B4  
accounting date 记帐日期;会计结算日期 ZLE4 XB]  
accounting for money 款项核算 s49 AF  
Accounting Officer 会计主任 ~|l>bf  
accounting period 会计报告期;会计期 lYQcQ*-  
accounting policy 会计政策;会计方针 > { fX;l  
accounting practice 会计惯例 5#QB&A>  
accounting principle 会计准则 4V43(G  
accounting record 会计记录 0BxO75m}o  
accounting report 会计报告 xjR/K&[m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !. q*bY  
Accounting Society of China 中国会计学会 |{t}ULc  
accounting statement 会计报表 *( D_g!a  
accounting system 会计制度;会计系统 OM}:1He  
accounting transaction 会计事项;帐务交易 <Ni]\-*  
accounting treatment 会计处理 }{j[  
accounting year 会计年度 47ir QK*  
accretion 增值;添加 5:^dyF&sm{  
accrual 应计项目;应累算数目 MFE~bU(h  
accrual basis 应计制;权责发生制 )7c^@I;7  
accrual basis accounting 应计制会计;权责发生制会计 6M612   
accrue 应累算;应计 N-_2d*l3  
accrued benefit 应累算利益 ymr-kB  
accrued charges 应计费用 G78rpp  
accrued cumulative preference share dividend 应累算的累积优先股股息 ew }C*4qH  
accrued expenses 应累算费用 }1X,~y]  
accrued interest payable 应付利息;应计未付利息 A g/z\kX  
accrued interest receivable 应收利息;应计未收利息 9FJU'$FN  
accrued right 累算权益 h +N75  
accruing profit 应累算的利润 c @2s!bs  
accumulated fiscal reserve 累积财政储备 l$zo3[  
accumulated profit 累积利润;滚存溢利 Q\ro )r  
accumulated reserve 累积储备 33"{"2==`  
accumulation of surplus income 累积收益盈余 ;rd!kFd#bq  
acquired assets 既得资产 x<9|t(  
acquisition 收购;购置;取得 )Cu"M #`  
acquisition cost 购置成本 0o`0Td  
acquisition expenses 购置费用 TtkB  
acquisition of 100% interest 收购全部股权 G ^r^" j  
acquisition of control 取得控制权 LB2 2doW  
acquisition of fixed assets 购置固定资产 4i/TEHQ  
acquisition of shell “买壳” [S3X  
acquisition price 收购价 Fv#ToT:QXe  
act of God 天灾 {%UY1n  
acting partner 执事合伙人 s&8QRI.  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?z Ms;  
active partner 积极参与的合伙人 `9b D%M  
active trading 交投活跃 <(s+  
actual circulation 实际流通 s{< rc>  
actual cost 实际成本 MEq ()}7P  
actual expenditure 实际开支;实际支出 0D$+WX  
actual income 实际入息;实际收入;实际收益 NZdQz  
actual market 现货市场 {PYN3\N,  
actual price 现货价;实际价格 64b9.5Bn  
actual profit 实际利润 J^0co1Y0  
actual quotation 实盘;实际价位;实际报价 d-xKm2sH  
actual year basis 按实际年度计算 {9'"!fH  
actuals 实货 `|v0@-'$  
actuarial investigation 精算调查 }IEYH&4!  
actuarial principle 精算原则 SGjaH 8z  
actuarial report 精算师报告 -pa.-@  
Actuarial Society of Hong Kong 香港精算学会 w7w$z _P  
actuarial valuation 精算师估值 I:AlM ?  
actuary 精算师 NWX~@Rg  
ad referendum agreement 暂定协议;有待覆核的协定 uop_bJ  
ad valorem duty 从价税;按值征税 I?l*GO+pz  
ad valorem duty system 从价税制 >$HMZbsE  
ad valorem fee 从价费 a/`fJY6rR  
ad valorem tariff 从价关税 4.CLTy3W  
additional allowance 额外免税额 GD~3RnGQ{  
additional amount for unexpired risk 未过期风险的额外款额 hMi!H.EX.  
additional assessable profit 补加应评税利润 "+Xwc+v^  
additional assessment 补加评税 ad i5h  
additional commitment 额外承担 s~M!yuH  
additional commitment vote 额外承担拨款 t2tH%%Rs  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |$7!u DU8  
additional dependent parent allowance 供养父母额外免税额 -D{~7&  
additional provision 额外拨款 1`B5pcuI  
additional stamp duty 附加印花税 z\fD}`^8  
additional tax 补加税罚款;补加税款 |MTgKEsn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M*aE)D '  
adjudged bankrupt 被裁定破产 .^P^lQT]>  
adjudicated bankrupt 裁定破产人 m!E36ce}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #r:J,D6*  
adjudication of bankruptcy 裁定破产;宣告破产 (VwS 9:`  
adjudication of insolvency 裁定无力偿还债务 \p [!@d^  
adjusted actual 经调整的实数;调整后的实数 _RY<-B   
adjusted current assets 经调整的流动资产;调整后的流动资产 LdVGFlcXi  
adjusted figure 经调整的数字;调整后的数额 r")=Z1y  
adjusted liabilities 经调整的负债;调整后的负债 VaSw}q/o:/  
adjusted loss 经调整的亏损;调整后的亏损 o"QpV >x  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^ /:]HG  
adjusted profit 经调整的利润;调整后的利润 8>Ervi`  
adjusted surplus 经调整的盈余额;调整后的盈余额 v%86JUlK.  
adjusted value 经调整的价值;调整后的价值 +z("'Cv  
adjustment 调整;修订;理算〔保险〕 P,D >gxl  
adjustment centre 调剂中心 r`wL_>"{n  
adjustment lag 调整过程的时间差距;调整时差 5\EHu8  
adjustment mechanism 调整机制 'HW(RC0dR  
adjustment of loss 亏损调整 e`#Gq0}8  
adjustment process 调整过程;调整程序 nV"[WngN  
adjustment range 调整幅度 5 BcuLRId:  
administered exchange rate 受管制汇率 fIWQ+E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %>5Ht e<  
administration expenses 行政费用 x1mxM#ql  
administration fee 手续费;行政费 +zz9u?2C`  
administration in bankruptcy 破产管理 >JCSOI  
administration order 遗产管理令 Odw SNG  
administrator 管理人;遗产管理人 +<bq@.x  
administrator of the estate 遗产管理人 McH*J j  
admission of debt 债项承认书 D95$  
admission of proof 接纳债权证明 .' D+De&y  
advance 放贷款项;垫付款项;预支款项;预付款项 POUB{ba  
advance account 暂支帐目;预付款帐户 ^D oJ='&  
advance compensation 预付补偿金 BFj@Z'7P  
advance from shareholder 股东垫款 Yg2z=&p-{"  
advance pending reimbursement 预支以待日后付还 .B#Lt,m  
advanced economy 先进经济体系 C'7W50b  
advancement 预付;预付财产 :qgdn,Me  
advances warrant 垫款令 6TPcG dZ  
advancing 贷出 ,FS iE\  
adverse balance 逆差 ,<pql!B-  
adverse exchange 逆汇  Q+dBSKSK  
advertisement addressed to shareholders 在报章刊登的致股东通告 bs%]xf ~D;  
advice for collection 托收通知书 69yTGUG3  
advice of drawing 提款通知书;汇票通知书 K<Ct  
advice of payment 付款通知 |W*f 6F3  
Advisory Committee [Securities and Futures Commission] !!Mp;h'}-  
谘询委员会〔证券及期货事务监察委员会〕 De:w(Rm  
Advisory Committee on Diversification 经济多元化谘询委员会 pMa 3R3a  
affidavit 誓章;遗产申报誓章 glk I9~  
affidavit of no receipt 述明无收款的誓章 Zb);08X  
affiliate 联号;联营公司;附属公司 i&.F}bEi  
affiliated company 附属公司;联号;联营公司 4B (*{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 K%Q^2"Eb0  
affordability 负担能力 Mt@K01MI%  
African Development Bank [AfDB] 非洲开发银行 iVXR=A\er  
after-acquired property 事后取得的财产 WMh'<'w N_  
after-hours dealing 市后交易 0Xk;X1Xl  
after-tax profit 税后盈利;税后利润;税后溢利 w[4SuD  
agency agreement 代理协议 Dtd bQF  
agency expenses 代理机构的开支 p c-'+7Dh>  
agency fee 代理费 <|Z0|sel  
Agency Law 《代理法》 ,EwJg69  
agent 代理人;承销人 -cq ~\m^6  
agent of company 公司代理人 ;J?^M!l2=  
agent's fee 代理人费;经纪费 Zd~s5  
aggregate 总计;总数;总体数字 l*%voKZG  
aggregate amount 总款额;总额 4Z]^v4vb  
aggregate assets and liabilities 总体资产与负债 '*-X 3p  
aggregate at constant price 按固定价格计算的总体数字 b;!ilBc  
aggregate demand 总需求 S$muV9z2=  
aggregate gross position 总持仓量 mpr["C"l  
aggregate limit 总限额 :GL|:  
aggregate of salaries tax 合计薪俸税 \O7,CxD2  
aggregate performance 总体表现;总体业绩 2(`2f  
aggregate supply 总体供应 @J" }~Y  
aggregate surplus 总盈余 UxzwgVT  
aggregate total 整体总额 ]e?*7T]  
aggregate value 总值;合计价值 r OB\u|Pg  
aggregated basis 合计基准 nV']^3b  
aggregated net chargeable income 合计应课税入息实额 a[9;Okm #  
aggregation 合并计算;合计;总和 Wuc,Cjm9(!  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]*zF#Voc  
aggregation of property 财产的总和 7M*+!al9  
agio 差价;贴水 YWq[)F@0G  
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》 `4;<\VYCr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jX+LI  
《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》 BLMcvK\9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BKvF,f/g  
《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》 wJ IJPYTK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~xvQ?c ?-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fCEd :Kr  
agreement for a settlement 授产协议 _}JygOew  
agreement for assignment 转让协议 rR C3^X`u  
agreement for sale 售卖协议;买卖协议 X]y3~|K  
agreement for sale and purchase 买卖协议 rM>&! ?y+  
agreement for the payment of interest 支付利息协议 @X\nY</E#M  
agreement for the repayment of money 还款协议 g`J? 2 _]  
agreement of reinsurance 再保险协议 "OK(<x]3;>  
Agricultural Bank of China 中国农业银行 JZP2NB_xt  
air passenger departure tax 飞机乘客离境税 - *yj[?6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Iun!r v  
airport tax 机场税 ap;UxWqx  
alcohol duty 酒精税 mT-5Ok&TUe  
alienation 让与;让渡;转让 g3x192f  
alimony 生活费;赡养费 uc7Y8iO  
All Ordinaries Index [AOI] 所有普通股指数 6;(Slkv  
all risks 全险;综合险 \DGm[/P  
All Sales Record for Stock Market 《股票市场成交报告》 vv%Di.V  
Allied Capital Resources Limited 新联财务有限公司 deu+ i  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =4Ex' %%(U  
allocation letter 拨款信件 :B=`^>RK  
allocation of fund 分配款项;预留款项 dHOz;4_  
allocation of profit 利润分配;溢利分配 vBM\W%T|d  
allocation warrant 拨款令 ?0_i{BvN  
allotment 分配;配股 tbOe,-U-@  
allotment notice 股份配售通知;配股通知 ( !Ml2  
allotment of shares 股份分配 P<2yCovn`  
allowable 可获宽免;免税的 xsAF<:S\  
allowable business loss 可扣除的营业亏损 r-Dcc;+=Q  
allowable expenses 可扣税的支出 !uHI5k,f  
allowance 免税额;津贴;备抵;准备金 #UXmTrZ.  
allowance for debts 债项的免税额 CT"0"~~  
allowance for depreciation by wear and tear 耗损折旧免税额  ) mv}u~  
allowance for funeral expenses 殡殓费的免税额 lbv, jS  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 k?xtZ,n{s  
allowance for repairs and outgoings 修葺及支出方面的免税额 Bpk%,*$*)  
allowance to debtor 给债务人的津贴 8q tNK> D  
alteration of capital 资本更改 "Ny_RF  
alternate trustee 候补受托人 a`|/*{  
amalgamation 合并 1 !\pwd@{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UdLC]  
ambit of charges 征税范围;收费范围 G.oaDGy  
amended valuation 经修订的估值 E,C<ox4e  
American Commodities Exchange 美国商品交易所 fylaH(LER  
American Express Bank Limited 美国运通银行 cwpDad[Kx  
American Stock Exchange 美国证券交易所 5~.\rcr%  
amortization 摊销 *]Vx=7 D  
amount due from banks 存放银行同业的款项 ^i:%;oeG  
amount due from banks abroad 存放海外银行同业的款项 4Nq n47|>e  
amount due from holding companies 控股公司欠款 G_AAE#r`  
amount due from local banks 存放本港银行同业的款项 }#yRa Ip  
amount due to banks 银行同业的存款 ;W+.]_$6)T  
amount due to banks abroad 海外银行同业的存款 w"l8M0$m  
amount due to holding companies 控股公司存款 spe9^.SI  
amount due to local banks 本港银行同业的存款 <D4)gRRo  
amount due to outport banks 外埠银行同业的存款 +Z{ 4OJK  
amount for note issue 发行纸币的款额 T>?sPq  
amount of bond 担保契据的款额 93'%aSDI%  
amount of consideration 代价款额 h+*  
amount of contribution 供款数额 hc[GpZcw,  
amount of indebtedness 负债款额 $6'xRUx X  
amount of principal of the loan 贷款本金额 VUNQ@{ST|1  
amount of rates chargeable 应征差饷数额 '0o`<xW  
amount of share capital 股本额 uHf~KYL  
amount of sums assured 承保款额 z1V0WDVm  
amount of variation 变动幅度 {s`1+6_&Vz  
amount of vote 拨款数额 ".w*_1G7U  
amount payable 应付款额 *`l>1)B>  
amount receivable 应收款额 &Vonu*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {b#c0>.8-  
analysis 分析 8^4X/n  
ancillary risk 附属风险 ::M/s#-@  
annual account 周年帐目;周年帐目报表;年度决算;年结 zBjqYqZ<+  
annual accounting date 年结日期 o[cKh7&+  
annual allowance 每年免税额;年积金;年度津贴;年津 -rH3rKtf~  
annual balance 年度余额 p>!r[v'  
annual disposable income 每年可动用收入 a .] !  
annual estimates 周年预算 Z;n}*^U  
annual fee 年费 O-&n5  
annual general meeting 周年大会 <o]tW4\(R  
annual growth rate 年增率;每年增长率 BtqJkdK!;1  
annual long-term supplement 长期个案每年补助金 ;V%lFP3#  
annual pensionable emolument 可供计算退休金的年薪 f}+G;a9Nj  
annual report 年报 sxsM%Gb?H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5`z{A  
annual return 周年报表;周年申报表;每年报税表格 ,cm2uY  
Annual Return Rules 《周年报表规则》 W)9KYI9u  
annual review of consumer prices 每年消费物价回顾 {) .=G  
annual roll-forward basis 逐年延展方式 PD/~@OsxU  
annual salary 年薪 I&(cdKY z  
annual statement 年度报表;年度决算表 c/x(v=LW  
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 +T4<}+n  
annuitant 年金受益人 hU4~`g p  
annuity 年金 ' bT9AV%  
annuity contract 年金合约 8KAyif@1::  
annuity on human life 人寿年金 gK%&VzG4  
antecedent debt 先前的债项 S$$:G$j  
ante-dated cheque 倒填日期支票 Cu|n?Uk  
anticipated expenditure 预期开支 -}N{'S,Bp  
anticipated net profit 预期纯利 HV?awc  
anticipated revenue 预期收入 1DLQ Zq  
anti-inflation measure 反通货膨胀措施 H$[--_dI{  
anti-inflationary stance 反通货膨胀立场 WrD20Q$9Q  
apparent deficit 表面赤字 {)%B?75~  
apparent financial solvency 表面偿债能力 c9'#G>&h~^  
apparent partner 表面合伙人 /Fv1Z=:r  
application for personal assessment 个人入息课税申请书 zBoU;d%p>  
application of fund 资金应用 }~ +  
application to release as liquidator and to destruct the books of accounts and documents $9l3 DJ  
申请免除清盘人职务及毁灭帐簿与文件 ;N/c5+  
appointed actuary 委任精算师 wvc?2~`  
appointed auditor 委任核数师;委任审计师 r^\^*FD |  
appointed trustee 委任的受托人 Q5jP`<zWU  
appointer 委任人 Z]Qm64^I  
apportioned pro rata 按比例分摊 Y@r#:BH )  
apportionment 分配;分摊 o 86}NqK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kv'n W  
apportionment formula 分摊方程式 {Qhv HV  
apportionment of estate duty 遗产税的分摊 D!X{9q}S1  
appraisal 估价;评估 -iW[cj R`$  
appreciable growth 可观增长 .z{7 rH  
appreciable impact 显着影响 EG1SIEo  
appreciable increase 可观增长 g^]Q*EBa  
appreciation 增值;升值 UIu'x_qc  
appreciation against other currencies 相对其他货币升值 klx4Mvq+/@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "?N`9J|j)~  
appreciation tax 增值税 @lj  
appropriation 拨款;拨用;拨付 Cw+ (,1  
appropriation account 拨款帐目 4 bJ3uIP#  
Appropriation Bill 拨款法案 I&cb5j]C  
appropriation-in-aid system 补助拨款办法 t^7R6y  
approved assets 核准资产 y k#:.5H  
approved basket stock 认可一篮子证券 @E==~ b  
approved budget 核准预算 ~ib#x~Db  
approved charitable donation 认可慈善捐款 1fC|_V(0  
approved charitable institution 认可慈善机构 ZU:gNO0  
approved currency 核准货币;认可货币 hwXp=not(  
approved estimates 核准预算 R UX  
approved estimates of expenditure 核准开支预算 [@\f 0R  
approved overseas insurer 核准海外保险人 OsK=% aDpj  
approved overseas trust company 核准海外信托公司 h`vM+,I  
approved pooled investment fund 核准汇集投资基金 *wSl~J|ZM%  
approved provident fund scheme 认可公积金计划 #Y{"`5>  
approved provision 核准拨款 &FK=w]P  
approved redeemable share 核准可赎回股份 HML6<U-eS  
approved regional stock 认可地区性证券 3^fZUldf  
approved retirement scheme 认可退休金计划 !~mN"+u&  
approved subordinated loan 核准附属贷款 F`ihw[ Wn  
arbitrage 套戥;套汇;套利 )Z^( +  
arbitrageur 套戥者;套汇者 Q \{\u J x  
arbitrary amount 临时款项 =T\pq8  
arrangement 措施;安排;协定 _WSJg1  
arrears 欠款 X0U6:  
arrears of pay 欠付薪酬 L@2H>Lh35  
arrears of revenue 逾期未收税款;逾期未收的帐项 yV]-![`D  
articles of association 组织章程;组织细则;组织章程细则 2.NzB7c*CM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 r@!~l1$s`  
ascertainment of profit 确定利润 a v`eA`)S  
"Asia Clear" “亚洲结算系统” Z>D7C?v:(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bh_ALu^CSX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "Srp/g]a  
Asian Development Fund [ADF] 亚洲发展基金 N7M^  
Asian dollar bond 亚洲美元债券 `QkzWy~V3  
Asian dollar market 亚洲美元市场 J*;t{M5  
Asian dollar rate 亚洲美元利率 v |i(peA#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 PNKmI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5q) Eed  
asked price 沽盘;喊价;索价;卖方报价 m83i6"!H  
assessable income 应评税入息 =_UPZ]  
assessable loss 应评税亏损 )0%<ZVB  
assessable profit 应评税利润 V3m!dp]  
assessable value 应评税值 |FNP~5v  
assessed profit 估定利润 ;N j5NB7  
assessed value 经评估价值 2+^#<Uok  
assessment 评税;评定;估价;评税单 C )P N  
assessment number 评税编号;估价编号 ?Rwn1.Z  
assessment of additional tax 补加税评税 F1+2V"~  
assessment of performance 业绩评估;实绩评价 * r%  
Assessor 评税主任 LD6fi  
asset price bubbles 资产价格泡沫 U .rH,`  
asset-backed securities 具资产保证的证券 bX9}G#+U  
assets accretion 资产增值 KcrF=cA  
assets and liabilities 资产与负债 o/[NUQSI  
assets betterment statement 资产递增表;资产改进表 &/ zs Ix+  
assets lending 实物放款;有抵押贷款 L3W ^ip4  
assets of the company passing on the death 死者去世时转移的公司资产 AI)9E=D%  
assets pledged as security for liabilities 用作负债抵押的资产 dE^'URBiA  
assets portfolio 资产投资组合 NKMB,b  
assets price 资产价格 wHY;Y-(ZT  
assets quality 资产质素 e)iVX<qb  
assets realization 资产变现 .58 AXg  
assets refinancing arrangement 资产再集资安排 fkI<RgM  
assets securitization 资产证券化 w"sRK  
assets situated outside Hong Kong 在香港以外地方的资产 mDq0 1fU4  
assets stripping 削减资产;拆卖资产 OI-%Ig%C#l  
assets value 资产值 ~k J#IA  
assignee 承让人 JRNyvG>j  
assignment 转让;转让书;转让契 :Ert57@l  
assignment of interest 权益转让 ~f@;.  
assignment of letters patent and trade mark 专利证书及商标转让 ']dTW#i  
assignment of property 物业转让;物业转让书 )Q\;N C=4  
assignment right 转让权 rLVAI#ci=  
assignor 转让人 0p#36czqy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 J:Qp(s-N^:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S1=c_!q%9  
associate member 附属会员 r|P4|_No  
associated body corporate 相联法人团体  dxU[>m;  
associated company 相联公司;联属公司 l p? h~  
associated corporation 相联法团 I,#U _  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \"lzmxe0p  
公认会计师公会〔英国〕 Z c"]Cv(  
Association of Futures Exchange Brokers 香港期货经纪协会 Y6CadC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i&l$G55F  
association of underwriters 承保人组织 ZNx{7]=a  
assumption of control 接管 PEBQ|k8g&  
assurance 担保;保险;转易;转易书 w|M?t{  
assurance of interest 权益的转易 S=my;M-  
at 19XX price 按一九XX年价格计算 z1L.  
at a discount 按赔价计算;按贴水价格计算;打折扣 +I/P5OGRN  
at a premium 按溢价计算;按升水价格计算 aE;!mod  
at call 通知付款;按通知 ^@)+P/&  
at constant market price 按固定市价计算 Y<|L|b6  
at constant price 按固定价格计算 9sRP8Nj|  
at cost 按成本计算  KL|B| u  
at current market price 按当时市价计算;按现时市价计算 sX=!o})0  
at current price 按当时价格计算;按现时价格计算 CtE".UlCA  
at factor cost 按要素成本计算;按生产要素成本计算 zL_X?UmV  
at money-of-the-day price 按付款当日价格计算 SGbo|Xe7:  
at or better 按指定或较佳价位〔买卖指令〕 3Fr}8Dy  
at par 按面值计算;平价 PffwNj/l  
at sight 见票即付 K'71uW>  
at the close 按收市盘 L@+j8[3BX  
at the opening 按开市盘 ^L[Z+7|  
attestation 见证;见证条款 8ZahpB  
at-the-money option 平价期权 {1qEN_ERx  
attorney 受权人;受托代表人 YV2^eGr.  
attornment 新拥有人承认书 3NJ-.c@(p  
attributable profit 可归属利润 ``O\'{o&  
attributable share value 可归属股份价值 3 $RII -}>  
Auckland Stock Exchange 奥克兰证券交易所 5= F-^  
auction 拍卖 ) ejvT-  
auctioneer 拍卖商 u!X 2ju<  
audit 审计;核数 Mr&]RTEE  
Audit Commission 审计署 co*5NM^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A 7sej  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 QKF2_Acc   
audit review 帐目审查 WTd}) s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^oP]@r"qy  
audited account 审计帐目;经审计的帐目 5 )C~L]  
audited annual account 经审计的周年帐目 gVuN a)  
audited balance sheet 经审计的资产负债表 a`{'u)@  
auditor 核数师;核数主任;审计师 vi=yR  
auditor's certificate 核数师证明书;审计师证明书 )zt5`"/o  
auditor's report 核数师报告;审计师报告 sS0psw1  
Aussie bond 澳元债券 JD>!3>S)?  
austerity budget 紧缩预算 7>4t{aRf_8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 WAQv4&xGM  
Australia All Ordinaries Index 澳洲所有普通股票指数 7eq;dNB@gq  
Australian Dollar [AUD] 澳元 ROfmAc  
Australian Options Market 澳大利亚期权市场 Mu:H'$"'H  
Australian Securities Commission 澳洲证券事务监察委员会 %?cPqRHJ ~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 weDv[b5i  
Australian Stock Exchange 澳大利亚证券交易所 8(+X0}  
Austrian Schilling [ATS] 奥地利先令 D2hvf ^g'*  
authentication 认证;鉴证 Cz(PjS  
authority to purchase 委托购买证;委购书 !cq4+0{O;&  
authorization 认可;核准;授权;授权书 oL~Yrb%R  
authorization by direction 指示授权 (g;Ff`P Pc  
authorization by instruction 指令授权 ~C[,P\,  
authorization by warrant 令状授权 9#agI|d~  
authorization of unit trust 单位信托的认可 7z$+ *]9-  
authorized agent 指定代理人 c9& 8kq5  
authorized capital 法定资本 u|Ai<2b$  
authorized clerk 出市员  $SDx) '!  
authorized dealer 认可交易商 8=e \^Q+  
authorized financial institution 认可财务机构 +I')>6  
authorized fund 认可基金 II2oV}7?  
authorized fund house 获授权的基金公司;认可基金公司 _6|b0*jv'&  
authorized institution 认可机构 >,y QG+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9DT}sCLz:B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {Cd*y6lI  
authorized insurer 获授权保险人;获认可承保人 x^ Wgo`v)  
authorized investment 特准投资项目 $L&*0$[]Q  
authorized person 获授权人 \ pq]q  
authorized representative 获授权代表 )Y:CV,`  
authorized share capital 法定股本 t]m#k%)  
automated quotation system 自动报价系统 Z<wg`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C2VZE~U+  
自动交易系统〔香港期货交易所有限公司〕 fL@[B{XMM  
automatic adjustment mechanism 自动调整机制 bySw#h_  
automatic adjustment system 自动调整系统 Gh< r_O~L3  
Automatic Clearing House 自动票据交换所 0lEIj/u  
automatic exchange rates accumulation system 自动化汇率累集系统 U@*z#T#"m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yb]a p  
automatic teller machine [ATM] 自动柜员机 d2(n3Xf  
autopay 自动转帐 l>:?U  
available assets 可用资产 t & ucq Y  
available fiscal reserve 现存财政储备 T|=8 jt,  
available profit 可用利润 4RK^efnp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 sPhh#VCw{  
average 平均;平均数;海损 * 5j iC  
average basic salary 平均基本薪金 ycH=L8  
average consumer expenditure 平均消费开支;一般消费开支 5zU D W?  
average cost 平均成本 Lkb?,j5  
average cost of land production 增辟土地平均成本 E0*81PS  
average daily turnover 平均每日成交额 @hCGV'4  
average daily wage rate 平均每日工资率 4A*' 0!H  
average expenditure pattern 平均开支模式 J"z8olV  
average growth rate 平均增长率 .IgCC_C9  
average net fixed assets 固定资产平均净值 1p tPey  
average of relatives 相对价格平均数 :JOF!Q  
average price 平均价格 m=#2u4H4  
average propensity to consume 平均消费倾向;一般消费倾向 6g!t1%Kb  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m*(8I=]q  
average rate 平均率 9\dC8  
average revenue 平均收入;平均收益 -Z#A}h  
average stock 平均库存;平均存货 3cs'Oz<w  
average yearly rent 平均年租 vm Hf$rq  
avoidance of double taxation 避免双重课税 GB{%4)%6  
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 )WD<Q x&  
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