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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: =FmU]DV  
A share A股;甲类股份 U3}R^W~eb  
abatement of tax 减税;减扣免税额 _ ^{Ep/ME=  
ABN AMRO Bank N.V. 荷兰银行 ]D%k)<YK  
above-the-line expenditure 线上项目支出;经常预算支出 $T6Qg(p  
above-the-line receipt 线上项目收入;经常预算收入  qR qy  
ABSA Asia Limited 南非联合亚洲有限公司 yjd'{B9{  
absolute change 绝对数值变更 (5~C _Y  
absolute expenditure 实际开支 B$l`9!,  
absolute guideline figure 绝对准则数字 9#<Og>t2y  
absolute interest 绝对权益 5-^%\?,x  
absolute order of discharge 绝对破产解除令 8-:k@W  
absolute profit margin 绝对利润幅度 ^%&x{F.  
absolute value 实值;绝对值 0?SLRz8  
absolutely vested interest 绝对既得权益 $hSZ@w|IF  
absorbed cost 已吸收成本;已分摊成本 :,m)D775S  
absorption 吸收;分摊;合并 j&A3s{S4A  
absorption rate 吸收率;摊配率;分摊率 (GG"'bYk  
ACB Finance Limited 亚洲商业财务有限公司 2~V Im#  
acceptable form of reciprocity 合理的互惠条件 >x4[7YAU{  
acceptable rate 适当利率;适当汇率 d8HB2c5y0i  
acceptance agreement 承兑协议 n5.>;N.*  
acceptance for honour 参加承兑 (x qA.(F  
acceptor 承兑人;接受人;受票人 Jj:6 c  
acceptor for honour 参加承兑人 |8 bO5l:  
accident insurance 意外保险 @@IA35'tc  
Accident Insurance Association of Hong Kong 香港意外保险公会 {yR)}r  
accident insurance scheme 意外保险计划 6[.Mx}h6  
accident year basis 意外年度基准 A+I&.\QAR  
accommodation 通融;贷款 J\3} il N  
accommodation bill 通融票据;空头票据 K//T}-Uub  
accommodation party 汇票代发人 VA'X!(Cv  
account balance 帐户余额;帐户结余 }4SSo)Uv/  
account book 帐簿 pm]DxJ@  
account collected in advance 预收款项 aMQjoamz  
account current book 往来帐簿 gvNZrp>e!  
account of after-acquired property 事后取得的财产报告 `mjx4Lb  
account of defaulter 拖欠帐目 k-V I9H!,  
account payable 应付帐款 jJ!-hg4?]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ).C!  
account receivable 应收帐款 ex \W]5  
account receivable report 应收帐款报表 H@E" )@92  
account statement 结单;帐单;会计财务报表 _}OJPahw  
account title 帐户名称;会计科目 ]M;6o@hq  
accountant's report 会计师报告 pYl{:uIPN8  
Accountant's Report Rules 会计师报告规则 l&*)r;9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 vt@Us\fI  
Accounting Arrangements 《会计安排》 t3t0vWE<,  
accounting basis 会计基础 &_d/ciq1f  
accounting by Official Receiver 破产管理署署长呈交的帐目 Wi[m`#  
Accounting Circular 《会计通告》 XcMJD(!  
accounting class 会计类别 zN+* R;Ds  
accounting date 记帐日期;会计结算日期 #we>75l{+R  
accounting for money 款项核算 RR!!hY3 K  
Accounting Officer 会计主任 &4Con%YU[  
accounting period 会计报告期;会计期 (\t_Hs::a  
accounting policy 会计政策;会计方针 8i;)|z7  
accounting practice 会计惯例 rLh9`0|D  
accounting principle 会计准则 kt{C7qpD  
accounting record 会计记录 7sc<dM  
accounting report 会计报告 Hp}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c5E#QV0&v~  
Accounting Society of China 中国会计学会 u'i%~(:$\)  
accounting statement 会计报表 ]}[Yf  
accounting system 会计制度;会计系统 pp]_/46nN  
accounting transaction 会计事项;帐务交易 4su_;+]  
accounting treatment 会计处理 #M?F^u[  
accounting year 会计年度 x}&a{;  
accretion 增值;添加  (X(1kj3  
accrual 应计项目;应累算数目 Pc)VK>.fc  
accrual basis 应计制;权责发生制 Q_aqX(ig  
accrual basis accounting 应计制会计;权责发生制会计 {(Og/[  
accrue 应累算;应计 E8-fW\!F  
accrued benefit 应累算利益 ?,:#8.9  
accrued charges 应计费用 +K;Y+ K&;2  
accrued cumulative preference share dividend 应累算的累积优先股股息 )ojx_3j8  
accrued expenses 应累算费用 5BHOHw D{  
accrued interest payable 应付利息;应计未付利息 jefNiEE[  
accrued interest receivable 应收利息;应计未收利息 z0 2}&^Zzk  
accrued right 累算权益 >H}jR[H'  
accruing profit 应累算的利润 .vN%UNu  
accumulated fiscal reserve 累积财政储备 SgpZ;\_  
accumulated profit 累积利润;滚存溢利 >AQ) x  
accumulated reserve 累积储备 (@ fa~?v>@  
accumulation of surplus income 累积收益盈余 `M?v!]o  
acquired assets 既得资产 e)HhnN@  
acquisition 收购;购置;取得 1iJ0Hut}d  
acquisition cost 购置成本 Y  .  
acquisition expenses 购置费用 dXiE.Si  
acquisition of 100% interest 收购全部股权 1xO!w+J#  
acquisition of control 取得控制权 A{z>D`d  
acquisition of fixed assets 购置固定资产 3+(yI 4  
acquisition of shell “买壳” goDV2 alC^  
acquisition price 收购价 K[uY+!'1  
act of God 天灾 ZU-4})7uSB  
acting partner 执事合伙人 3J'73)y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hIVI\U,  
active partner 积极参与的合伙人 3cOY0Z#T  
active trading 交投活跃 s]y-pZ  
actual circulation 实际流通 Ak5[PBbW  
actual cost 实际成本 ^n&]HzT`y  
actual expenditure 实际开支;实际支出 @sw9A93A  
actual income 实际入息;实际收入;实际收益 Y^R?Q'  
actual market 现货市场 {gFAvMj #  
actual price 现货价;实际价格 GS ;HtUQ  
actual profit 实际利润 $A;7Em  
actual quotation 实盘;实际价位;实际报价 C}b|2y  
actual year basis 按实际年度计算 =Kc|C~g  
actuals 实货 )o#6-K+b  
actuarial investigation 精算调查 /a[V!<"R  
actuarial principle 精算原则 y]}b?R~p=  
actuarial report 精算师报告 Aq V09 $  
Actuarial Society of Hong Kong 香港精算学会 sULIrYRA  
actuarial valuation 精算师估值 e9CP802#2  
actuary 精算师 ^W Y8-6  
ad referendum agreement 暂定协议;有待覆核的协定 h@*lWi2K7  
ad valorem duty 从价税;按值征税 qDnCn H  
ad valorem duty system 从价税制 nnt8 sf@\  
ad valorem fee 从价费 O87"[c`>  
ad valorem tariff 从价关税 { p1lae  
additional allowance 额外免税额 v:r D3=M-  
additional amount for unexpired risk 未过期风险的额外款额 j)jCu ;`  
additional assessable profit 补加应评税利润 <nDNiM#  
additional assessment 补加评税 +I|Rk&  
additional commitment 额外承担 dqqnCXYuW  
additional commitment vote 额外承担拨款 C=N! z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^Xs%.`Gv/  
additional dependent parent allowance 供养父母额外免税额 )|y#OZHR  
additional provision 额外拨款 H LjvKE=W  
additional stamp duty 附加印花税 &Nc[$H7<  
additional tax 补加税罚款;补加税款 )]%e  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [34zh="o  
adjudged bankrupt 被裁定破产 (y1$MYZ Q  
adjudicated bankrupt 裁定破产人 9s! 2 wwh  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 oW0gU?Rr)u  
adjudication of bankruptcy 裁定破产;宣告破产 vO\:vp4fH  
adjudication of insolvency 裁定无力偿还债务 t]s94 R q  
adjusted actual 经调整的实数;调整后的实数 8h2D+1,PZC  
adjusted current assets 经调整的流动资产;调整后的流动资产 OmB TA=E<  
adjusted figure 经调整的数字;调整后的数额 ,H>W:O  
adjusted liabilities 经调整的负债;调整后的负债 XZ.7c{B<  
adjusted loss 经调整的亏损;调整后的亏损 O\6vVM[  
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 B!eK!B  
adjusted profit 经调整的利润;调整后的利润 oJ^C]E  
adjusted surplus 经调整的盈余额;调整后的盈余额 oZgHSRRL  
adjusted value 经调整的价值;调整后的价值 kMM'[w  
adjustment 调整;修订;理算〔保险〕 jcE Msc  
adjustment centre 调剂中心 wGg0 hL  
adjustment lag 调整过程的时间差距;调整时差 }FrEF\}]_7  
adjustment mechanism 调整机制 '%R<"  
adjustment of loss 亏损调整 ~gP7s_ qr{  
adjustment process 调整过程;调整程序 pvlDjj}  
adjustment range 调整幅度 tcZa~3.  
administered exchange rate 受管制汇率 & =G)NeT_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H#OYw#L"u  
administration expenses 行政费用 PPEq6}  
administration fee 手续费;行政费 >-!r9"8@  
administration in bankruptcy 破产管理 +A@m9  
administration order 遗产管理令 lbRzx4=\y  
administrator 管理人;遗产管理人 {$;2 HbM(  
administrator of the estate 遗产管理人 `M&P[ .9Pz  
admission of debt 债项承认书 5J  ySFG3  
admission of proof 接纳债权证明 Ua %UbAt  
advance 放贷款项;垫付款项;预支款项;预付款项 [w!C*_V 9  
advance account 暂支帐目;预付款帐户 G\R*#4cF  
advance compensation 预付补偿金 T/ik/lFI  
advance from shareholder 股东垫款 w&%9IJ  
advance pending reimbursement 预支以待日后付还 sa*g  
advanced economy 先进经济体系 gNqAj# m  
advancement 预付;预付财产 >?z:2@Q)B  
advances warrant 垫款令 H nK!aa  
advancing 贷出 {@3z\wMK$  
adverse balance 逆差 vd`O aM}#U  
adverse exchange 逆汇 h\(B#SN  
advertisement addressed to shareholders 在报章刊登的致股东通告 6 Ew@L<v  
advice for collection 托收通知书 RT,:hH  
advice of drawing 提款通知书;汇票通知书 a"x}b  
advice of payment 付款通知 bl=ku<}@  
Advisory Committee [Securities and Futures Commission] GMl"{ Oxo&  
谘询委员会〔证券及期货事务监察委员会〕 JnY$fs*"  
Advisory Committee on Diversification 经济多元化谘询委员会 (~JwLe@a  
affidavit 誓章;遗产申报誓章 rvwa!YY}  
affidavit of no receipt 述明无收款的誓章 !$_~x 8K1-  
affiliate 联号;联营公司;附属公司 ?\ZL#)hr"p  
affiliated company 附属公司;联号;联营公司 yNBv-oe5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %,0%NjK  
affordability 负担能力 OVZP x%a  
African Development Bank [AfDB] 非洲开发银行 K*1.'9/  
after-acquired property 事后取得的财产 @Gt`Ds9=  
after-hours dealing 市后交易 w8p8 ;@  
after-tax profit 税后盈利;税后利润;税后溢利 |jsb@  
agency agreement 代理协议 uAUp5XP|Z  
agency expenses 代理机构的开支 |d[5l^6  
agency fee 代理费 dN< , %}R  
Agency Law 《代理法》 $E\^v^LW  
agent 代理人;承销人 w9MoT.kI}  
agent of company 公司代理人 M 7rIi\4K4  
agent's fee 代理人费;经纪费 \8e2?(@"k  
aggregate 总计;总数;总体数字 L_~8"I_  
aggregate amount 总款额;总额 +1QK}H ~  
aggregate assets and liabilities 总体资产与负债 ;r.EC}>m  
aggregate at constant price 按固定价格计算的总体数字 M*w'1fT  
aggregate demand 总需求 Jd_;@(Eg=  
aggregate gross position 总持仓量 U6<M/>RG$  
aggregate limit 总限额 Huc|6~X  
aggregate of salaries tax 合计薪俸税 )hBE11,PB  
aggregate performance 总体表现;总体业绩 A (okv  
aggregate supply 总体供应 c+g@Z"es  
aggregate surplus 总盈余 Br!9x {q*  
aggregate total 整体总额 k2r3dO@q  
aggregate value 总值;合计价值 Q,gLi\siI  
aggregated basis 合计基准 !J3UqS  
aggregated net chargeable income 合计应课税入息实额 LBat:7aH>  
aggregation 合并计算;合计;总和 7CGyC[[T~  
aggregation of incomes of husband and wife 夫妇入息合并计算 /`3 #4=5-  
aggregation of property 财产的总和 FQk!d$BG  
agio 差价;贴水 ?{6s58Q{  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 kJT+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i7w(S3a  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Qs%B'9")  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B2Z_]q$n*  
《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》 (5a1P;_Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment rQb7?O@-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -R b{^/  
agreement for a settlement 授产协议 Y%@hbUc}x9  
agreement for assignment 转让协议 eVJ^\z:4  
agreement for sale 售卖协议;买卖协议 GSi>l,y'  
agreement for sale and purchase 买卖协议 $=)gpPT  
agreement for the payment of interest 支付利息协议 4t*so~  
agreement for the repayment of money 还款协议 2:SO_O4C  
agreement of reinsurance 再保险协议 v7,$7@$:\  
Agricultural Bank of China 中国农业银行 6~xBi(m`  
air passenger departure tax 飞机乘客离境税 MjD75hIZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l$XPIC~H  
airport tax 机场税 Rko M~`CT  
alcohol duty 酒精税 XKS8K4"  
alienation 让与;让渡;转让 2' ] KTHm  
alimony 生活费;赡养费 <CZgQ\Mt  
All Ordinaries Index [AOI] 所有普通股指数 Dvc&RG  
all risks 全险;综合险 e2cP *J  
All Sales Record for Stock Market 《股票市场成交报告》 6;iJ*2f5V  
Allied Capital Resources Limited 新联财务有限公司 ;wHCj$q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l1'6cLT`  
allocation letter 拨款信件 3I  $>uR  
allocation of fund 分配款项;预留款项 Z"y=sDO{  
allocation of profit 利润分配;溢利分配 bm# (?  
allocation warrant 拨款令 YlF%UPp  
allotment 分配;配股 H,y4`p 0  
allotment notice 股份配售通知;配股通知 tU :EN;H  
allotment of shares 股份分配 \+ 0k+B4a  
allowable 可获宽免;免税的 = a}b+(R  
allowable business loss 可扣除的营业亏损 "N5!mpD"  
allowable expenses 可扣税的支出 mbxbEqz  
allowance 免税额;津贴;备抵;准备金 Nd@~>&F  
allowance for debts 债项的免税额 z~{&}Em ~  
allowance for depreciation by wear and tear 耗损折旧免税额 h@ )  
allowance for funeral expenses 殡殓费的免税额 Ba'LRz  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Bd~1P/  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Xtn k  
allowance to debtor 给债务人的津贴 -7{ $ Vj  
alteration of capital 资本更改 bt$)Xu<R  
alternate trustee 候补受托人 y*23$fj(  
amalgamation 合并 ?LK 2g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [yS#O\$'e  
ambit of charges 征税范围;收费范围 \ck+GW4&  
amended valuation 经修订的估值 U;q];e:,=}  
American Commodities Exchange 美国商品交易所 ~xLJe`"JUx  
American Express Bank Limited 美国运通银行 %$5H!!~o  
American Stock Exchange 美国证券交易所 n6<V+G)T  
amortization 摊销 SUM4Di7  
amount due from banks 存放银行同业的款项 .@F]Pht  
amount due from banks abroad 存放海外银行同业的款项 <RNJ>>0  
amount due from holding companies 控股公司欠款 T~:|!`  
amount due from local banks 存放本港银行同业的款项 4\M.6])_   
amount due to banks 银行同业的存款 O"G >wv  
amount due to banks abroad 海外银行同业的存款 rXfy!rD_P_  
amount due to holding companies 控股公司存款 N!2Rl  
amount due to local banks 本港银行同业的存款 /Q{P3:k  
amount due to outport banks 外埠银行同业的存款 ;j8 )KC  
amount for note issue 发行纸币的款额 \Ae9\Jp8M  
amount of bond 担保契据的款额 YXo|~p;=Y  
amount of consideration 代价款额 Z\}K{#   
amount of contribution 供款数额 T~_/Vi  
amount of indebtedness 负债款额 Av'GB  
amount of principal of the loan 贷款本金额 CQh,~  
amount of rates chargeable 应征差饷数额 Q'O[R+YT ,  
amount of share capital 股本额 fw6UhG  
amount of sums assured 承保款额 /FP5`:PfL  
amount of variation 变动幅度 ]X Z-o>+ ,  
amount of vote 拨款数额 %zk$}}ti.  
amount payable 应付款额 Y!J>U  
amount receivable 应收款额 ?>"Yr,b?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UMl#D >:C<  
analysis 分析 NKb1LbnZ*y  
ancillary risk 附属风险 \*f;Xaa  
annual account 周年帐目;周年帐目报表;年度决算;年结 %ru;;h  
annual accounting date 年结日期 ,\2:/>2  
annual allowance 每年免税额;年积金;年度津贴;年津 E.|-?xQ6  
annual balance 年度余额 rgmF:C  
annual disposable income 每年可动用收入 c(;a=n(E#  
annual estimates 周年预算 DwHF[]v'  
annual fee 年费 YuZ"s55zU{  
annual general meeting 周年大会 3I\n_V<  
annual growth rate 年增率;每年增长率 3"n\8#X{  
annual long-term supplement 长期个案每年补助金 ,L bBpi=TJ  
annual pensionable emolument 可供计算退休金的年薪 +l3=3  
annual report 年报 @c9^q> Uv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X4l@woh%  
annual return 周年报表;周年申报表;每年报税表格 ~vlype3/EF  
Annual Return Rules 《周年报表规则》 8{`?= &%6  
annual review of consumer prices 每年消费物价回顾 1$qh`<\  
annual roll-forward basis 逐年延展方式 ,1OyN]f3  
annual salary 年薪 c:Wze*vI ;  
annual statement 年度报表;年度决算表 GaX[C<Wt  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 g<{xC_J  
annuitant 年金受益人 )q7UxzE+  
annuity 年金 m<FOu<y  
annuity contract 年金合约 8#!i[UF dj  
annuity on human life 人寿年金 NT@;N/I  
antecedent debt 先前的债项 xk&Jl#v  
ante-dated cheque 倒填日期支票 {:@tQdM:i8  
anticipated expenditure 预期开支 B#/Q'V  
anticipated net profit 预期纯利 ;4N;D  
anticipated revenue 预期收入 >h0-;  
anti-inflation measure 反通货膨胀措施 *HEuorl  
anti-inflationary stance 反通货膨胀立场 r'QnX;99T  
apparent deficit 表面赤字 7$h#OV*@,  
apparent financial solvency 表面偿债能力 V,rq0xW  
apparent partner 表面合伙人 3gd&i  
application for personal assessment 个人入息课税申请书 OO[F E3F  
application of fund 资金应用 -'~ LjA(  
application to release as liquidator and to destruct the books of accounts and documents <! )**  
申请免除清盘人职务及毁灭帐簿与文件 Hx ,0zS%>  
appointed actuary 委任精算师 ~/.7l8)  
appointed auditor 委任核数师;委任审计师 $!&*xrrNM  
appointed trustee 委任的受托人 orOt>5}b<  
appointer 委任人 y ]?V~%  
apportioned pro rata 按比例分摊 "Ph^BU Ab  
apportionment 分配;分摊 Na X   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?QE,;QtpK  
apportionment formula 分摊方程式 ;2B{9{  
apportionment of estate duty 遗产税的分摊 @E:,lA  
appraisal 估价;评估 ?-^~f  
appreciable growth 可观增长 E@7J:|.)R  
appreciable impact 显着影响 ,#pXpAz/  
appreciable increase 可观增长 0RoU}r@z4  
appreciation 增值;升值 J9~ g|5  
appreciation against other currencies 相对其他货币升值 {e|[%reSkg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 " Hd|7F'u=  
appreciation tax 增值税 Y nLErJ  
appropriation 拨款;拨用;拨付 \hCH>*x<  
appropriation account 拨款帐目 dAy?EO0\7  
Appropriation Bill 拨款法案 Q-1vw6d  
appropriation-in-aid system 补助拨款办法 )7h$G-fe  
approved assets 核准资产 rRFhGQq1m  
approved basket stock 认可一篮子证券 6{txm+U  
approved budget 核准预算 itC-4^  
approved charitable donation 认可慈善捐款 ..rOsg{  
approved charitable institution 认可慈善机构 "~'b  
approved currency 核准货币;认可货币 g)-bW+]q  
approved estimates 核准预算 Yk=PS[f  
approved estimates of expenditure 核准开支预算 "I(xgx*  
approved overseas insurer 核准海外保险人 >,td(= :  
approved overseas trust company 核准海外信托公司 o"*AtGR+"  
approved pooled investment fund 核准汇集投资基金 1dK*y'rx  
approved provident fund scheme 认可公积金计划 =Q\r?(Iy  
approved provision 核准拨款 rS;Dmm  
approved redeemable share 核准可赎回股份 7Hs%Cc"  
approved regional stock 认可地区性证券 EY tQw(!Q  
approved retirement scheme 认可退休金计划 I'LnI*  
approved subordinated loan 核准附属贷款 X 7rMeu  
arbitrage 套戥;套汇;套利 uC cYPvm  
arbitrageur 套戥者;套汇者 SJHr_bawd  
arbitrary amount 临时款项 -,U3fts  
arrangement 措施;安排;协定 aTt 12Sc  
arrears 欠款 '*3h!lW1.  
arrears of pay 欠付薪酬 kBffF@{  
arrears of revenue 逾期未收税款;逾期未收的帐项 ?nL.w  
articles of association 组织章程;组织细则;组织章程细则 d@qsdYu-*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T:; 2  
ascertainment of profit 确定利润 8SGo9[U2  
"Asia Clear" “亚洲结算系统” ga`3 (  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <[-nF"Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4q k9NK2 U  
Asian Development Fund [ADF] 亚洲发展基金 -PfX0y9n  
Asian dollar bond 亚洲美元债券 76`8=!]R  
Asian dollar market 亚洲美元市场 w 47tgPPk  
Asian dollar rate 亚洲美元利率 n^g|Ja  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ynQ: > tw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P09;ng67  
asked price 沽盘;喊价;索价;卖方报价 5rU[ T ir  
assessable income 应评税入息 OOo3G~2r  
assessable loss 应评税亏损 k=jk`c{<[  
assessable profit 应评税利润 r8xv#r1  
assessable value 应评税值 Y/*mUS[oa  
assessed profit 估定利润 h%uZYsK  
assessed value 经评估价值 2%_vXo=I  
assessment 评税;评定;估价;评税单 WHj'dodS  
assessment number 评税编号;估价编号 tIuCct-  
assessment of additional tax 补加税评税 .?loO3 m  
assessment of performance 业绩评估;实绩评价 W>j!Q^?  
Assessor 评税主任 M r5v<  
asset price bubbles 资产价格泡沫 c_4[e5z  
asset-backed securities 具资产保证的证券 ^y<<>Y'I  
assets accretion 资产增值 xjKR R?  
assets and liabilities 资产与负债 G U( _  
assets betterment statement 资产递增表;资产改进表 `)_dS&_\  
assets lending 实物放款;有抵押贷款 r2,.abo  
assets of the company passing on the death 死者去世时转移的公司资产 N(Fp0  
assets pledged as security for liabilities 用作负债抵押的资产 Tu).K.p:  
assets portfolio 资产投资组合 AHXSt  
assets price 资产价格 LhA/xf  
assets quality 资产质素 pu2 tY7J a  
assets realization 资产变现 )mF5Vw"  
assets refinancing arrangement 资产再集资安排 N/MUwx;P  
assets securitization 资产证券化 8; 0A g  
assets situated outside Hong Kong 在香港以外地方的资产 e?8HgiP-  
assets stripping 削减资产;拆卖资产 '/^qJ7eb  
assets value 资产值 J1C3&t}  
assignee 承让人 gaZu;t2u  
assignment 转让;转让书;转让契 -;^j:L{   
assignment of interest 权益转让 )-a'{W/t  
assignment of letters patent and trade mark 专利证书及商标转让 &E.^jR~*  
assignment of property 物业转让;物业转让书 ewctkI$,5  
assignment right 转让权 tFp Ygff<  
assignor 转让人 s~5[![1 K  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x-^`~ p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z=q3Zo  
associate member 附属会员 iO|se:LY<  
associated body corporate 相联法人团体 i OW#>66d  
associated company 相联公司;联属公司 Ab{ K<:l  
associated corporation 相联法团 PoG-Rqe  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XAF+0 x!  
公认会计师公会〔英国〕 X\{LnZ@r4  
Association of Futures Exchange Brokers 香港期货经纪协会 < t,zaIi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >n'o*gZM  
association of underwriters 承保人组织 DH\0z[  
assumption of control 接管 :bwjJ}F  
assurance 担保;保险;转易;转易书 wl#@lOv-P  
assurance of interest 权益的转易 (|klSz_4LM  
at 19XX price 按一九XX年价格计算 9\_eK,*B  
at a discount 按赔价计算;按贴水价格计算;打折扣 ;$.J3!  
at a premium 按溢价计算;按升水价格计算 '>-gi}z7  
at call 通知付款;按通知 m qMHL2~  
at constant market price 按固定市价计算 Z2qW\E^_r  
at constant price 按固定价格计算 /5(Yy}  
at cost 按成本计算 oX30VfT  
at current market price 按当时市价计算;按现时市价计算 bDL,S?@  
at current price 按当时价格计算;按现时价格计算 kmP]SO?tx  
at factor cost 按要素成本计算;按生产要素成本计算 >=:&D)m"  
at money-of-the-day price 按付款当日价格计算 ILEz;D{]   
at or better 按指定或较佳价位〔买卖指令〕 VVac:  
at par 按面值计算;平价 d3 ZdB4L  
at sight 见票即付 1w@(5 ^V  
at the close 按收市盘 TN+iA~kQ  
at the opening 按开市盘 42G)~lun-d  
attestation 见证;见证条款 :XZU&Sr"  
at-the-money option 平价期权 tn(JC%?^  
attorney 受权人;受托代表人 ,)Me  
attornment 新拥有人承认书 s4A43i'g!h  
attributable profit 可归属利润 *>7>g"  
attributable share value 可归属股份价值 #`CA8!j!!  
Auckland Stock Exchange 奥克兰证券交易所 e7Xeo+/  
auction 拍卖 "p_J8  
auctioneer 拍卖商 $rv8K j+  
audit 审计;核数 [uC ]*G]  
Audit Commission 审计署 8xMEe:}V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SUCM b8  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 n.!#P|  
audit review 帐目审查 RYQ<Zr$!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #@YPic"n7`  
audited account 审计帐目;经审计的帐目 b=yx7v"r  
audited annual account 经审计的周年帐目 A9I{2qW9+Z  
audited balance sheet 经审计的资产负债表 #5cEV'm;  
auditor 核数师;核数主任;审计师 +ga k#M"n\  
auditor's certificate 核数师证明书;审计师证明书 HHDl8lo  
auditor's report 核数师报告;审计师报告 DFZkh^PFd  
Aussie bond 澳元债券 I`-8Air5f  
austerity budget 紧缩预算 5na~@-9p  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;RDh ~EV  
Australia All Ordinaries Index 澳洲所有普通股票指数 @XLy7_}  
Australian Dollar [AUD] 澳元 ` Q|*1  
Australian Options Market 澳大利亚期权市场 (eI5_`'VC  
Australian Securities Commission 澳洲证券事务监察委员会 JjPKR?[>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *X'Y$x>f  
Australian Stock Exchange 澳大利亚证券交易所 adCU61t  
Austrian Schilling [ATS] 奥地利先令 `^u>9v-+'  
authentication 认证;鉴证 *6sl   
authority to purchase 委托购买证;委购书 K2M~-S3  
authorization 认可;核准;授权;授权书 qLn/2  
authorization by direction 指示授权 +T|JK7  
authorization by instruction 指令授权 [ey:e6,T9  
authorization by warrant 令状授权 |'P]GK  
authorization of unit trust 单位信托的认可 `Nz/O h7  
authorized agent 指定代理人 4r>6G/b8*  
authorized capital 法定资本 8ja$g,  
authorized clerk 出市员 =XA;[PVx:#  
authorized dealer 认可交易商 UW N*j_9i  
authorized financial institution 认可财务机构 PDJr<E?  
authorized fund 认可基金 E7t+E)=8  
authorized fund house 获授权的基金公司;认可基金公司 7!@-*/|!S9  
authorized institution 认可机构 QLXN*c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4 !i$4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wQqb`l7+  
authorized insurer 获授权保险人;获认可承保人 Isvx7$Vu+  
authorized investment 特准投资项目 jF ^~p9z  
authorized person 获授权人 msP{l^%0  
authorized representative 获授权代表 rID#`:Hl-|  
authorized share capital 法定股本 EN$2,qf  
automated quotation system 自动报价系统 %`>nS@1zp  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?I6fye7  
自动交易系统〔香港期货交易所有限公司〕 od IV:(  
automatic adjustment mechanism 自动调整机制 /1"(cQ%?  
automatic adjustment system 自动调整系统 {G U&a  
Automatic Clearing House 自动票据交换所 |jI#"LbF  
automatic exchange rates accumulation system 自动化汇率累集系统 3LAIl913  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o< |cA5f\  
automatic teller machine [ATM] 自动柜员机 I8wXuIN_  
autopay 自动转帐 {@eJtF+2  
available assets 可用资产 1C< uz29  
available fiscal reserve 现存财政储备 u[@l~gwL  
available profit 可用利润 l1T m`7}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 g[1gF&  
average 平均;平均数;海损 F~T]u2qt  
average basic salary 平均基本薪金 }Mstjm  
average consumer expenditure 平均消费开支;一般消费开支 }#L^!\V }  
average cost 平均成本 *@Lp`thq  
average cost of land production 增辟土地平均成本 iP =V8g?L  
average daily turnover 平均每日成交额 d74d/l1*{  
average daily wage rate 平均每日工资率 2)G %)'  
average expenditure pattern 平均开支模式 j/R[<47  
average growth rate 平均增长率 =d".|k  
average net fixed assets 固定资产平均净值 _wTOmz%|R  
average of relatives 相对价格平均数 sPr~=,F  
average price 平均价格 m_.>C  
average propensity to consume 平均消费倾向;一般消费倾向 PH1p2Je  
average propensity to save 平均储蓄倾向;一般储蓄倾向 -8; 7Sp1  
average rate 平均率 JSkLEa~<  
average revenue 平均收入;平均收益 K~c=M",mW  
average stock 平均库存;平均存货  O{QA  
average yearly rent 平均年租 d;zai]]  
avoidance of double taxation 避免双重课税 `P@T$bC  
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 UYk/v]ZA  
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