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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: C:?mOM#_  
A share A股;甲类股份 <$V!y dO  
abatement of tax 减税;减扣免税额 w;p: 4`  
ABN AMRO Bank N.V. 荷兰银行 4YT d  
above-the-line expenditure 线上项目支出;经常预算支出 ; qQ* p  
above-the-line receipt 线上项目收入;经常预算收入 ^#V7\;v$G  
ABSA Asia Limited 南非联合亚洲有限公司 JKXb$  
absolute change 绝对数值变更 ~!PaBS3A  
absolute expenditure 实际开支 eB]R<a60  
absolute guideline figure 绝对准则数字 [}GPo0GY  
absolute interest 绝对权益 (]Pr[xB  
absolute order of discharge 绝对破产解除令 ++m^z` D  
absolute profit margin 绝对利润幅度 lCX*Q{s22  
absolute value 实值;绝对值 77]6_  
absolutely vested interest 绝对既得权益 HW@r1[Y  
absorbed cost 已吸收成本;已分摊成本 pZ IDGy=~  
absorption 吸收;分摊;合并 `veq/!  
absorption rate 吸收率;摊配率;分摊率 n/&}|998?  
ACB Finance Limited 亚洲商业财务有限公司 Cuk!I$  
acceptable form of reciprocity 合理的互惠条件 bW/^2B  
acceptable rate 适当利率;适当汇率 2i4&*& A  
acceptance agreement 承兑协议 8Hf:yG,  
acceptance for honour 参加承兑 .$rt>u,8<  
acceptor 承兑人;接受人;受票人 (oUh:w.]Gw  
acceptor for honour 参加承兑人 |([|F|"  
accident insurance 意外保险 4GL-3e  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y*KP1=Md  
accident insurance scheme 意外保险计划 6>hW.aq}  
accident year basis 意外年度基准 HRG2sv T4t  
accommodation 通融;贷款 CY4ntd4M  
accommodation bill 通融票据;空头票据 $YPU(y  
accommodation party 汇票代发人 gdx2&~  
account balance 帐户余额;帐户结余 /}ADV2sF  
account book 帐簿 Wf}x"*  
account collected in advance 预收款项 FEF $4)ROv  
account current book 往来帐簿 m?@0Pf}xa  
account of after-acquired property 事后取得的财产报告 bMrR  
account of defaulter 拖欠帐目 ^w tr~D|  
account payable 应付帐款 pE~>k:  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^@4$O|3Wh'  
account receivable 应收帐款 `1hM3N.nO  
account receivable report 应收帐款报表 nXg:lCI-uu  
account statement 结单;帐单;会计财务报表 @ uF$m/g  
account title 帐户名称;会计科目 x+%(z8wD  
accountant's report 会计师报告 _[kZ:#  
Accountant's Report Rules 会计师报告规则 [8Yoz1(smA  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *oW^P~m/  
Accounting Arrangements 《会计安排》 m,qMRcDF  
accounting basis 会计基础 S{l >|N2q  
accounting by Official Receiver 破产管理署署长呈交的帐目 ` &E-  
Accounting Circular 《会计通告》 1c2zFBl.&  
accounting class 会计类别 n{@^ne4 m  
accounting date 记帐日期;会计结算日期 _P:}]5-|  
accounting for money 款项核算 Jq1^}1P  
Accounting Officer 会计主任 9[9 ZI1*s  
accounting period 会计报告期;会计期 M In6p  
accounting policy 会计政策;会计方针 U7(t >/  
accounting practice 会计惯例 mT3'kUZ}]  
accounting principle 会计准则 VOa7qnh4:[  
accounting record 会计记录 #K4lnC2qz  
accounting report 会计报告 (9A`[TRwi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jW!x!8=  
Accounting Society of China 中国会计学会 5RUhrE   
accounting statement 会计报表 u~-,kF@  
accounting system 会计制度;会计系统 c[6=&  
accounting transaction 会计事项;帐务交易 50?5xSEM0_  
accounting treatment 会计处理 Pi!3wy  
accounting year 会计年度 $Rd]e C  
accretion 增值;添加 zg[.Pws:E  
accrual 应计项目;应累算数目 XSv)=]{  
accrual basis 应计制;权责发生制 jW< aAd  
accrual basis accounting 应计制会计;权责发生制会计 ?!{nNJ  
accrue 应累算;应计 w%NT 0J  
accrued benefit 应累算利益 mD]^a;U[X  
accrued charges 应计费用 8euh]+  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z4ZR]eD  
accrued expenses 应累算费用 _ l$1@  
accrued interest payable 应付利息;应计未付利息 pn._u`xMV  
accrued interest receivable 应收利息;应计未收利息 Fb^Ae6/i  
accrued right 累算权益 4Up3x+bg  
accruing profit 应累算的利润 x392uS$#  
accumulated fiscal reserve 累积财政储备 jWX^h^n7K  
accumulated profit 累积利润;滚存溢利 G^6\OOSy  
accumulated reserve 累积储备 D$vP&7pOr4  
accumulation of surplus income 累积收益盈余 fN-y8  
acquired assets 既得资产 XVRtfo  
acquisition 收购;购置;取得 AgU 7U/yk  
acquisition cost 购置成本 B|zVq=l~  
acquisition expenses 购置费用 h]w5N2$}?  
acquisition of 100% interest 收购全部股权 qbunP!  
acquisition of control 取得控制权 9si,z  
acquisition of fixed assets 购置固定资产 mKh <M)Bz  
acquisition of shell “买壳” .o"FT~}z  
acquisition price 收购价 xtN=?WjVe0  
act of God 天灾 wvu h   
acting partner 执事合伙人 B+pJWl8u  
active market 买卖活跃的市场;交投畅旺的市场;旺市 J_tI]?jrU  
active partner 积极参与的合伙人 l4LowV7  
active trading 交投活跃 % QKlvmI"  
actual circulation 实际流通 uTq)Ets3  
actual cost 实际成本 M?FbBJ`sF  
actual expenditure 实际开支;实际支出 `B GU  
actual income 实际入息;实际收入;实际收益 a=%QckR*  
actual market 现货市场 oKlOcws}  
actual price 现货价;实际价格 NW*qw q  
actual profit 实际利润 Do\YPo_Mr  
actual quotation 实盘;实际价位;实际报价 Fu/{*4  
actual year basis 按实际年度计算 XY*KWO  
actuals 实货 V!3.MQM  
actuarial investigation 精算调查 'aAay*1  
actuarial principle 精算原则 rf:C B&u  
actuarial report 精算师报告 6 z2_b wo  
Actuarial Society of Hong Kong 香港精算学会 eCI0o5U  
actuarial valuation 精算师估值 >RL|W}tI4  
actuary 精算师 +P//p$pE  
ad referendum agreement 暂定协议;有待覆核的协定 xy.di9  
ad valorem duty 从价税;按值征税 45DR%cz  
ad valorem duty system 从价税制 w*-1*XNA  
ad valorem fee 从价费 1$^=M[v  
ad valorem tariff 从价关税 puPYM"  
additional allowance 额外免税额 9>1 $Jv3  
additional amount for unexpired risk 未过期风险的额外款额 `tjH#W`  
additional assessable profit 补加应评税利润 DdG*eKC  
additional assessment 补加评税 ROfr  
additional commitment 额外承担 wsg u# as|  
additional commitment vote 额外承担拨款 cz6\qSh\,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F87aIJ.pGN  
additional dependent parent allowance 供养父母额外免税额 wwI'n*Q'$  
additional provision 额外拨款 }ippi6b:r  
additional stamp duty 附加印花税 h4 X>  
additional tax 补加税罚款;补加税款 H>/LC* 8-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 MY$-D+#/`  
adjudged bankrupt 被裁定破产 GA.4'W^&a  
adjudicated bankrupt 裁定破产人 rdY/QvP0=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g'Id3 1r'  
adjudication of bankruptcy 裁定破产;宣告破产 F#az&  
adjudication of insolvency 裁定无力偿还债务 |!=KLJUA  
adjusted actual 经调整的实数;调整后的实数 Ov5 *&*P  
adjusted current assets 经调整的流动资产;调整后的流动资产 MG G c  
adjusted figure 经调整的数字;调整后的数额 nOE 1bf^l  
adjusted liabilities 经调整的负债;调整后的负债 kpU-//lk+  
adjusted loss 经调整的亏损;调整后的亏损 |n_es)A  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^^m3 11=  
adjusted profit 经调整的利润;调整后的利润 a| s64+  
adjusted surplus 经调整的盈余额;调整后的盈余额 HNj6Iw  
adjusted value 经调整的价值;调整后的价值 /j`v N  
adjustment 调整;修订;理算〔保险〕 f|&ga'5g&  
adjustment centre 调剂中心 ]*Tnu98G}  
adjustment lag 调整过程的时间差距;调整时差 =C[2"Y4JK0  
adjustment mechanism 调整机制 Nsd7?|@HI  
adjustment of loss 亏损调整 (H*d">`mz  
adjustment process 调整过程;调整程序 y,OwO4+y\  
adjustment range 调整幅度 _H (:$=$Q  
administered exchange rate 受管制汇率 V,W":&!x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \a|bx4M  
administration expenses 行政费用 B2uLfi$q  
administration fee 手续费;行政费 '+Gy)@c  
administration in bankruptcy 破产管理 #P''+$5,  
administration order 遗产管理令 |k-IY]6  
administrator 管理人;遗产管理人 :d5f U:  
administrator of the estate 遗产管理人 ]F]!>dKA  
admission of debt 债项承认书 |,G=k,?_p  
admission of proof 接纳债权证明 E+.%9EKU  
advance 放贷款项;垫付款项;预支款项;预付款项 V`7^v:  
advance account 暂支帐目;预付款帐户 !_|rVg.  
advance compensation 预付补偿金 k\J 6WT  
advance from shareholder 股东垫款 vMQvq9T}  
advance pending reimbursement 预支以待日后付还 >10pk  
advanced economy 先进经济体系 .vbUv3NI  
advancement 预付;预付财产 p 7YfOUo k  
advances warrant 垫款令 S/XkxGZ2  
advancing 贷出 Gw;[maM!%`  
adverse balance 逆差 Q6r!=yOEY  
adverse exchange 逆汇 KC`~\sYRN]  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q;3 v ]h_  
advice for collection 托收通知书 4GY:N6qe '  
advice of drawing 提款通知书;汇票通知书 UQ ~7,D`=#  
advice of payment 付款通知 0qV"R7TW  
Advisory Committee [Securities and Futures Commission] o.Jq1$)~y  
谘询委员会〔证券及期货事务监察委员会〕 6a=Y_fma  
Advisory Committee on Diversification 经济多元化谘询委员会 I'NE>!=Q  
affidavit 誓章;遗产申报誓章 2EdKxw3$]  
affidavit of no receipt 述明无收款的誓章 ^6Std x_  
affiliate 联号;联营公司;附属公司 t#p*{S 3u  
affiliated company 附属公司;联号;联营公司 hjgxCSp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -'sn0 _q/e  
affordability 负担能力 A>c/q&WUk  
African Development Bank [AfDB] 非洲开发银行 V=C@ocy Z  
after-acquired property 事后取得的财产 Yp_R+a^  
after-hours dealing 市后交易 9b0M'x'W5  
after-tax profit 税后盈利;税后利润;税后溢利 M_4:~&N$  
agency agreement 代理协议 (M5{y` Kk  
agency expenses 代理机构的开支 2[*r9%W  
agency fee 代理费 R&Oqm hT!  
Agency Law 《代理法》 (;11xu  
agent 代理人;承销人 =>0+BD  
agent of company 公司代理人 #] @<YKoV{  
agent's fee 代理人费;经纪费 <Rl:=(]i~  
aggregate 总计;总数;总体数字 <KFE.\*Z4  
aggregate amount 总款额;总额 *FwHZZ~U  
aggregate assets and liabilities 总体资产与负债 LQnkpy3A  
aggregate at constant price 按固定价格计算的总体数字 ^lP_{ c  
aggregate demand 总需求 ?QnVWu2K  
aggregate gross position 总持仓量 0V:DeX$bZ  
aggregate limit 总限额 B f_oIc  
aggregate of salaries tax 合计薪俸税 ;bZIj` D(  
aggregate performance 总体表现;总体业绩 !"dbK'jb^  
aggregate supply 总体供应 SQZUkKfb  
aggregate surplus 总盈余 -%U 15W;  
aggregate total 整体总额 ||lI_B  
aggregate value 总值;合计价值 .o2]ndT/J  
aggregated basis 合计基准 iZVMDJ?(Z]  
aggregated net chargeable income 合计应课税入息实额 U~mv1V^.  
aggregation 合并计算;合计;总和 _V9 O,"DDc  
aggregation of incomes of husband and wife 夫妇入息合并计算 tkG0xRH  
aggregation of property 财产的总和 bs%lMa.o  
agio 差价;贴水 CXQPbt[5  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4@wH4H8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F=29"1 ._  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 M =!RJ%6f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u7e g:0Y  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 e*Gm()Vu,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e$E~@{[1)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 t ._PS3  
agreement for a settlement 授产协议 M@>EZ  
agreement for assignment 转让协议 8"M*,?.]  
agreement for sale 售卖协议;买卖协议 ,=9e]pQ  
agreement for sale and purchase 买卖协议 [U]ouh)  
agreement for the payment of interest 支付利息协议 vFK&63  
agreement for the repayment of money 还款协议 7H-,:8  
agreement of reinsurance 再保险协议 P~)ndaQ  
Agricultural Bank of China 中国农业银行 #L{+V?  
air passenger departure tax 飞机乘客离境税 .Z!!x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 RsYn6ozb  
airport tax 机场税 %G<!&E!0h  
alcohol duty 酒精税 0 gyg  
alienation 让与;让渡;转让 QL>G-Rp  
alimony 生活费;赡养费 _)7dy2%{q  
All Ordinaries Index [AOI] 所有普通股指数 ;BEg"cm  
all risks 全险;综合险 N F[v/S  
All Sales Record for Stock Market 《股票市场成交报告》 JeR8Mb  
Allied Capital Resources Limited 新联财务有限公司 s_=/p5\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~=Y <B/  
allocation letter 拨款信件 ICD(#m  
allocation of fund 分配款项;预留款项 {QTrH-C  
allocation of profit 利润分配;溢利分配 :%dIX}F  
allocation warrant 拨款令 >b |TaQ  
allotment 分配;配股 wp!<u %  
allotment notice 股份配售通知;配股通知 AQ!FJ(X(  
allotment of shares 股份分配 'oZ/fUl|7  
allowable 可获宽免;免税的 ({ 7tp!@  
allowable business loss 可扣除的营业亏损 rx*1S/\PPc  
allowable expenses 可扣税的支出 8+&] q#W3  
allowance 免税额;津贴;备抵;准备金 @)8QxI^3[  
allowance for debts 债项的免税额 .EC/[fM  
allowance for depreciation by wear and tear 耗损折旧免税额 xg}RpC!  
allowance for funeral expenses 殡殓费的免税额 gc:qqJi)X  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 U}xQUFT|  
allowance for repairs and outgoings 修葺及支出方面的免税额 !@ml^&hP  
allowance to debtor 给债务人的津贴 a2dlz@)J  
alteration of capital 资本更改 SWjOJjn  
alternate trustee 候补受托人 Ge+&C RhyX  
amalgamation 合并 ZDZPJp,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lD!o4ZAo  
ambit of charges 征税范围;收费范围 $X %GzrN  
amended valuation 经修订的估值 1n! Jfs U  
American Commodities Exchange 美国商品交易所 APT'2 -I_  
American Express Bank Limited 美国运通银行 AW8"@  
American Stock Exchange 美国证券交易所 P!C!E/Jf5  
amortization 摊销 x@F"ZiYD@O  
amount due from banks 存放银行同业的款项 G 1{F_  
amount due from banks abroad 存放海外银行同业的款项 8k$iz@e  
amount due from holding companies 控股公司欠款 R|T_9/#)  
amount due from local banks 存放本港银行同业的款项 M%wj6!5  
amount due to banks 银行同业的存款 BJ3st  
amount due to banks abroad 海外银行同业的存款 29K09 0f  
amount due to holding companies 控股公司存款 td@F%*  
amount due to local banks 本港银行同业的存款 R>"E Xq  
amount due to outport banks 外埠银行同业的存款 X[8m76/V  
amount for note issue 发行纸币的款额 E'=~<&  
amount of bond 担保契据的款额 <^&NA<2  
amount of consideration 代价款额 kb?QQ\e  
amount of contribution 供款数额  4q)eNcs  
amount of indebtedness 负债款额 VT1W#@`e-  
amount of principal of the loan 贷款本金额 q P@4KH} e  
amount of rates chargeable 应征差饷数额 ?aInn:FE  
amount of share capital 股本额 k/vE|  
amount of sums assured 承保款额 Q)}sX6TB  
amount of variation 变动幅度 E+$vIYq:W  
amount of vote 拨款数额 x.r~e)x=  
amount payable 应付款额 WigC'  
amount receivable 应收款额 ,TD@s$2x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #F5O>9hA  
analysis 分析 ^5biD9>M  
ancillary risk 附属风险 o/9(+AA>  
annual account 周年帐目;周年帐目报表;年度决算;年结  Hw34wQX  
annual accounting date 年结日期 Tx35~Z`0  
annual allowance 每年免税额;年积金;年度津贴;年津 _pQ9q&i4  
annual balance 年度余额 guv)[:cd;  
annual disposable income 每年可动用收入 [3s,U4a  
annual estimates 周年预算 rMqWXGl`(  
annual fee 年费 " *xQN "F  
annual general meeting 周年大会 x%ZjGDFm  
annual growth rate 年增率;每年增长率 I<*U^e  
annual long-term supplement 长期个案每年补助金 dL>0"UN}-  
annual pensionable emolument 可供计算退休金的年薪 b0]y$*{j  
annual report 年报 }io9Hk>|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "4LYqDe  
annual return 周年报表;周年申报表;每年报税表格 xtKWh`[&  
Annual Return Rules 《周年报表规则》 >Qc0g(w  
annual review of consumer prices 每年消费物价回顾  PA"xb3@I  
annual roll-forward basis 逐年延展方式 @R>4b  
annual salary 年薪 +nRO<  
annual statement 年度报表;年度决算表 KcVCA    
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 w,]cFT  
annuitant 年金受益人 ,,oiL  
annuity 年金 p"/1Kwqx  
annuity contract 年金合约 'DlY8rEGP  
annuity on human life 人寿年金 /reSU 2  
antecedent debt 先前的债项 i\G@kJNnF  
ante-dated cheque 倒填日期支票 :{C#<g`  
anticipated expenditure 预期开支 GVZ/`^ndM  
anticipated net profit 预期纯利 |_a E~_  
anticipated revenue 预期收入 z6bTcs"7h  
anti-inflation measure 反通货膨胀措施 DY?`Y%"  
anti-inflationary stance 反通货膨胀立场 ]j0v.[SX  
apparent deficit 表面赤字 I ms?^`N  
apparent financial solvency 表面偿债能力 bT>% *  
apparent partner 表面合伙人 8QDRlF:;<  
application for personal assessment 个人入息课税申请书 ~=P&wBnJ  
application of fund 资金应用 0X#tt`;  
application to release as liquidator and to destruct the books of accounts and documents xfqgK D>  
申请免除清盘人职务及毁灭帐簿与文件 "8VCXD  
appointed actuary 委任精算师 gOa'o<  
appointed auditor 委任核数师;委任审计师 PdJtJqA8h\  
appointed trustee 委任的受托人 }:YS$'by  
appointer 委任人 JP9eNc[  
apportioned pro rata 按比例分摊 Z~$=V:EA?  
apportionment 分配;分摊 F<X)eO]tk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b mZRCvW>A  
apportionment formula 分摊方程式 5bGV91  
apportionment of estate duty 遗产税的分摊 V@<tIui$  
appraisal 估价;评估 ]*U\ gm%  
appreciable growth 可观增长 DM{ 7x77  
appreciable impact 显着影响 lu_ y9o^  
appreciable increase 可观增长 D0=D8P}H:  
appreciation 增值;升值 =ji p* E^  
appreciation against other currencies 相对其他货币升值 `N}<lg(0#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e{Pgz0sO Q  
appreciation tax 增值税 L.lmbxn  
appropriation 拨款;拨用;拨付 R3wK@D  
appropriation account 拨款帐目 ~m y\{q  
Appropriation Bill 拨款法案 !Pt|Hk dr  
appropriation-in-aid system 补助拨款办法 #ldNWwvRGj  
approved assets 核准资产 4(2}O-~  
approved basket stock 认可一篮子证券 sN 1x|pkN  
approved budget 核准预算 p+#J;.  
approved charitable donation 认可慈善捐款 O9oVx4=  
approved charitable institution 认可慈善机构 +"Ek? )?  
approved currency 核准货币;认可货币 Yt!UIl\<  
approved estimates 核准预算 Jg3}U j2By  
approved estimates of expenditure 核准开支预算 Ua\g*Cxh  
approved overseas insurer 核准海外保险人 2pH2s\r<UJ  
approved overseas trust company 核准海外信托公司 # SV*6  
approved pooled investment fund 核准汇集投资基金 !NK8_p|X  
approved provident fund scheme 认可公积金计划 <6U{I '  
approved provision 核准拨款 $@+\_f'bU>  
approved redeemable share 核准可赎回股份 7*d}6\ %  
approved regional stock 认可地区性证券 4VSIE"8e  
approved retirement scheme 认可退休金计划 %Vrl"4^}t  
approved subordinated loan 核准附属贷款 6T&6N0y+9  
arbitrage 套戥;套汇;套利 s#?Y^bgH  
arbitrageur 套戥者;套汇者 Z<K[  
arbitrary amount 临时款项 &G5+bUF,  
arrangement 措施;安排;协定 )7c\wAs  
arrears 欠款 J6_H lt  
arrears of pay 欠付薪酬 8vz9o <I  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~d?7\:n  
articles of association 组织章程;组织细则;组织章程细则 "m0>u,HmI  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S *?'y  
ascertainment of profit 确定利润 aePhtQF  
"Asia Clear" “亚洲结算系统” %JBp~"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {_|~G|Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /"tVOv#  
Asian Development Fund [ADF] 亚洲发展基金 soA>&b !?  
Asian dollar bond 亚洲美元债券 K&<bn22  
Asian dollar market 亚洲美元市场 lyfLkBF  
Asian dollar rate 亚洲美元利率 "T?%4^:g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cIK-VmO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7EOn4I2@[  
asked price 沽盘;喊价;索价;卖方报价 d%VGfSrKq  
assessable income 应评税入息 W@AZ<(RI:  
assessable loss 应评税亏损 G+ Y`65  
assessable profit 应评税利润  :D} xT]  
assessable value 应评税值 1[D~Ee p  
assessed profit 估定利润 h&L+Qx  
assessed value 经评估价值 }4ijLX>b  
assessment 评税;评定;估价;评税单 E {4/$}  
assessment number 评税编号;估价编号 9 Bz ~3  
assessment of additional tax 补加税评税 M' "S:  
assessment of performance 业绩评估;实绩评价 ueZ`+g~gg  
Assessor 评税主任 zv||&Hi  
asset price bubbles 资产价格泡沫 }7+G'=XI/  
asset-backed securities 具资产保证的证券 =et=X_3-  
assets accretion 资产增值 ]zmY] 5  
assets and liabilities 资产与负债 X8<<;?L  
assets betterment statement 资产递增表;资产改进表 nORm7sa9  
assets lending 实物放款;有抵押贷款 XB UO  
assets of the company passing on the death 死者去世时转移的公司资产  r75,mX  
assets pledged as security for liabilities 用作负债抵押的资产 {6~v oVkj  
assets portfolio 资产投资组合 C^K?"800  
assets price 资产价格 Q?L-6]pg  
assets quality 资产质素 fxXZ^#2wX  
assets realization 资产变现 ^;$a_eR  
assets refinancing arrangement 资产再集资安排 ?W1( @.  
assets securitization 资产证券化 E).N u  
assets situated outside Hong Kong 在香港以外地方的资产 L,p5:EW8.  
assets stripping 削减资产;拆卖资产 {tk42}8k  
assets value 资产值 IX']s;b  
assignee 承让人 D&0*+6j((  
assignment 转让;转让书;转让契 <`9Q{~*=t  
assignment of interest 权益转让 )i0\U  
assignment of letters patent and trade mark 专利证书及商标转让 Ra&HzK?  
assignment of property 物业转让;物业转让书 WM*[+8h  
assignment right 转让权 |0ACapp!  
assignor 转让人 c>:}~.~T  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 1,T8@8#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Eh#W*Bg  
associate member 附属会员 !F/;WjHz  
associated body corporate 相联法人团体 `]#DdJ_|  
associated company 相联公司;联属公司 (WCpaC  
associated corporation 相联法团 tcSn`+Bu_`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7]@vPr;:  
公认会计师公会〔英国〕 y'*^ '  
Association of Futures Exchange Brokers 香港期货经纪协会 b4Zkj2L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HY~\e|o  
association of underwriters 承保人组织 5.0BaVwi  
assumption of control 接管 =PP]LDlJs  
assurance 担保;保险;转易;转易书 0yfmQ=,X  
assurance of interest 权益的转易 &7,Kv0j}  
at 19XX price 按一九XX年价格计算 CSRcTxH  
at a discount 按赔价计算;按贴水价格计算;打折扣 z ,87;4-  
at a premium 按溢价计算;按升水价格计算 -1Yt3M&  
at call 通知付款;按通知 j0>S)Q  
at constant market price 按固定市价计算 3P\#moJ  
at constant price 按固定价格计算 p )etl5  
at cost 按成本计算 ba1zu|@w  
at current market price 按当时市价计算;按现时市价计算 ah>;wW!6/  
at current price 按当时价格计算;按现时价格计算 ,u-i9`B  
at factor cost 按要素成本计算;按生产要素成本计算 fCJ:QK!  
at money-of-the-day price 按付款当日价格计算 s+2\uMwf*  
at or better 按指定或较佳价位〔买卖指令〕 |#^u%#'[2  
at par 按面值计算;平价 "KcSOjvJ  
at sight 见票即付 Z=|:D,&  
at the close 按收市盘 t~)w921>  
at the opening 按开市盘 wr~# rfH  
attestation 见证;见证条款 Bbz#$M!:  
at-the-money option 平价期权 U O YM   
attorney 受权人;受托代表人 lfOF]Kiqr  
attornment 新拥有人承认书 5]:fkx  
attributable profit 可归属利润 D06'"  
attributable share value 可归属股份价值 @C0{m7q  
Auckland Stock Exchange 奥克兰证券交易所 ) 2wof(  
auction 拍卖 I?c# T Rm  
auctioneer 拍卖商 Y\(Q  
audit 审计;核数 q{ n~v>wU  
Audit Commission 审计署 # 5v 2`|)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >(ku*  
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〕 sl}bNzT#  
audit review 帐目审查 Gn<s >3E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yd]W',c  
audited account 审计帐目;经审计的帐目 _*0!6?c  
audited annual account 经审计的周年帐目 w{#K.dx  
audited balance sheet 经审计的资产负债表 kpsus \T  
auditor 核数师;核数主任;审计师 @OZW1p  
auditor's certificate 核数师证明书;审计师证明书 cR[)[9}  
auditor's report 核数师报告;审计师报告 W#$ pt>h)  
Aussie bond 澳元债券 rtS(iD@B"  
austerity budget 紧缩预算 DM/J,q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Qf6]qJa|  
Australia All Ordinaries Index 澳洲所有普通股票指数 L)H7~.Dj  
Australian Dollar [AUD] 澳元 IxAKIa[HY  
Australian Options Market 澳大利亚期权市场 bU/5ug.  
Australian Securities Commission 澳洲证券事务监察委员会 ;eI,1 [_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K 4j'e6  
Australian Stock Exchange 澳大利亚证券交易所 bmr.EB/  
Austrian Schilling [ATS] 奥地利先令 L7el5Q!Y=  
authentication 认证;鉴证 U;Se'*5xv  
authority to purchase 委托购买证;委购书 HDvj{  
authorization 认可;核准;授权;授权书 pa N )t  
authorization by direction 指示授权 V.Dqbv  
authorization by instruction 指令授权 K||9m+  
authorization by warrant 令状授权 ^&am]W;T  
authorization of unit trust 单位信托的认可 R9f*&lj  
authorized agent 指定代理人 - U!:.  
authorized capital 法定资本 $xNM^O  
authorized clerk 出市员 cF_ Y}C  
authorized dealer 认可交易商 qXR>Z=K<  
authorized financial institution 认可财务机构 5rRYv~+  
authorized fund 认可基金 Tm-Nz7U^^  
authorized fund house 获授权的基金公司;认可基金公司 UpL?6)  
authorized institution 认可机构 k {_X%H/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -^=gQ7f9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~b+4rYNxU_  
authorized insurer 获授权保险人;获认可承保人 4.$<o/M  
authorized investment 特准投资项目 HUuL3lYka  
authorized person 获授权人 ?k<i e2  
authorized representative 获授权代表 Q9tBHz  
authorized share capital 法定股本 ~>3$Id:  
automated quotation system 自动报价系统 9eo$Duws  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] KFCrJ )  
自动交易系统〔香港期货交易所有限公司〕 oJK1~;:  
automatic adjustment mechanism 自动调整机制 v3x_8n$C9  
automatic adjustment system 自动调整系统 dqwAQ-x  
Automatic Clearing House 自动票据交换所 Z)<ljW  
automatic exchange rates accumulation system 自动化汇率累集系统 _Isju S  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SL zL/5s  
automatic teller machine [ATM] 自动柜员机 L,*2t JcC<  
autopay 自动转帐 tPIT+1.]z  
available assets 可用资产 xgn@1.}G  
available fiscal reserve 现存财政储备 ~ J^Gzl  
available profit 可用利润 !FX0Nx=oi  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 1q]V/V}  
average 平均;平均数;海损 )WF]v"t  
average basic salary 平均基本薪金 r" d/ 9  
average consumer expenditure 平均消费开支;一般消费开支 [wWip1OR  
average cost 平均成本 coT|t T  
average cost of land production 增辟土地平均成本 w&jyijk(  
average daily turnover 平均每日成交额 !(~eeE}|lM  
average daily wage rate 平均每日工资率 W(Z_ac^e[  
average expenditure pattern 平均开支模式 j$'L-kK+  
average growth rate 平均增长率 zPEx;lO$  
average net fixed assets 固定资产平均净值 jku_0Q0*?  
average of relatives 相对价格平均数 vQ>x5\r5O_  
average price 平均价格 0+jR,5 |  
average propensity to consume 平均消费倾向;一般消费倾向 :CH "cbo  
average propensity to save 平均储蓄倾向;一般储蓄倾向 yoGe^gar  
average rate 平均率 ~UA-GWb  
average revenue 平均收入;平均收益 N3 .!E|  
average stock 平均库存;平均存货 c"Kl@ [1\~  
average yearly rent 平均年租 /{vv n  
avoidance of double taxation 避免双重课税 _W'>?e0i  
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 2a8ZU{wjn  
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