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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: (jkjj7a  
A share A股;甲类股份 J4te!,  
abatement of tax 减税;减扣免税额 8zz-jk R  
ABN AMRO Bank N.V. 荷兰银行 3Gt'<E|"  
above-the-line expenditure 线上项目支出;经常预算支出 r]'AdJFt  
above-the-line receipt 线上项目收入;经常预算收入 \z8TYx@  
ABSA Asia Limited 南非联合亚洲有限公司 `S Wf)1K  
absolute change 绝对数值变更 ^HHJ.QR  
absolute expenditure 实际开支 uJG^>B?`b  
absolute guideline figure 绝对准则数字 LX j Tqp'  
absolute interest 绝对权益 ?x]T &S{  
absolute order of discharge 绝对破产解除令 <;x+ ?j  
absolute profit margin 绝对利润幅度 dL")E|\\k  
absolute value 实值;绝对值 ~s{$&N  
absolutely vested interest 绝对既得权益 oZ%t!Fl1  
absorbed cost 已吸收成本;已分摊成本 rQK2&37-,@  
absorption 吸收;分摊;合并 tiwhG%?2  
absorption rate 吸收率;摊配率;分摊率 Y( /VW&K&:  
ACB Finance Limited 亚洲商业财务有限公司 (~{7e/)r  
acceptable form of reciprocity 合理的互惠条件 `c{i +  
acceptable rate 适当利率;适当汇率 c*!bT$]~\  
acceptance agreement 承兑协议 w IT`OT6Q  
acceptance for honour 参加承兑 lN1T\  
acceptor 承兑人;接受人;受票人 D?]aYCT  
acceptor for honour 参加承兑人 hGF:D#jyT  
accident insurance 意外保险 lXm]1 *<  
Accident Insurance Association of Hong Kong 香港意外保险公会 dOqwF iO  
accident insurance scheme 意外保险计划 xJ%b<y{@  
accident year basis 意外年度基准 z]\0]i  
accommodation 通融;贷款 lbg!B4,  
accommodation bill 通融票据;空头票据 |U$oS2U\m  
accommodation party 汇票代发人 ,Mc}U9)F  
account balance 帐户余额;帐户结余 &nj@t>5Bs$  
account book 帐簿 $|z8WCJ  
account collected in advance 预收款项 Kd;|Z  
account current book 往来帐簿 qX:54$t  
account of after-acquired property 事后取得的财产报告 g<KBsz!{  
account of defaulter 拖欠帐目 Czb@:l%sc  
account payable 应付帐款 P 2;j>=W  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &#g;=jZ  
account receivable 应收帐款 ep[7#\}5  
account receivable report 应收帐款报表 SL:o.g(>4  
account statement 结单;帐单;会计财务报表 ? {cF'RB.  
account title 帐户名称;会计科目 !e.@Xk.P6  
accountant's report 会计师报告 j/wNPB/NM  
Accountant's Report Rules 会计师报告规则 nb22b Xt  
accounting and auditing procedure 会计与审计程序;会计与核数程序 n7X3aoVV  
Accounting Arrangements 《会计安排》 ?mRU9VY  
accounting basis 会计基础 "S#0QH%5  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^#exs Xy  
Accounting Circular 《会计通告》 sKjg)3Sl  
accounting class 会计类别 ,_YCl09p(  
accounting date 记帐日期;会计结算日期 LUKdu&M  
accounting for money 款项核算 ~|Gtm[9Ru  
Accounting Officer 会计主任 w{K_+}fAC  
accounting period 会计报告期;会计期 GC$Hp!H  
accounting policy 会计政策;会计方针  V '^s5  
accounting practice 会计惯例 .knRH^  
accounting principle 会计准则 lpve Yz  
accounting record 会计记录 d'^jek h  
accounting report 会计报告 |; {wy  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .'+Tnu(5q  
Accounting Society of China 中国会计学会 &OGY?[n  
accounting statement 会计报表 v.\1-Q?  
accounting system 会计制度;会计系统 bbiDY  
accounting transaction 会计事项;帐务交易 $}W=O:L+D  
accounting treatment 会计处理 ;% !'K~  
accounting year 会计年度 %S.R@C[3  
accretion 增值;添加 /$WEO[o  
accrual 应计项目;应累算数目 XkuNLs4  
accrual basis 应计制;权责发生制 im%'S6_X4  
accrual basis accounting 应计制会计;权责发生制会计 B4[onYU  
accrue 应累算;应计 kP6g0,\|a|  
accrued benefit 应累算利益 398}a!XM  
accrued charges 应计费用 qN}0$x>p  
accrued cumulative preference share dividend 应累算的累积优先股股息 WZ@nuK.39T  
accrued expenses 应累算费用 }#'O b  
accrued interest payable 应付利息;应计未付利息 cRT@Cu  
accrued interest receivable 应收利息;应计未收利息 6BLw 4m=h  
accrued right 累算权益 XL g6?Nu  
accruing profit 应累算的利润 '`\\O:@C`  
accumulated fiscal reserve 累积财政储备 t%q@W,2J  
accumulated profit 累积利润;滚存溢利 }LDDm/$^}  
accumulated reserve 累积储备 9dJARSUuF  
accumulation of surplus income 累积收益盈余 hM/|k0YV  
acquired assets 既得资产 8WZM}3x$f{  
acquisition 收购;购置;取得 7DKbuUK  
acquisition cost 购置成本 W84JB3p  
acquisition expenses 购置费用 y&-j NOKLM  
acquisition of 100% interest 收购全部股权 /V2 ^/`&;a  
acquisition of control 取得控制权 z~L(kf4  
acquisition of fixed assets 购置固定资产 !95ZK.UT  
acquisition of shell “买壳” 5R/k -h^`  
acquisition price 收购价 a0CmCv2#  
act of God 天灾 ArbfA~jXB  
acting partner 执事合伙人 DP &,jU6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 FuLP{]Y+AM  
active partner 积极参与的合伙人  9'\18_w  
active trading 交投活跃 )g9Zw_3  
actual circulation 实际流通 [$;6LFs }  
actual cost 实际成本 Kt;h'?  
actual expenditure 实际开支;实际支出 _CciU.1k&,  
actual income 实际入息;实际收入;实际收益 536H*HdN  
actual market 现货市场 (Pbdwzao  
actual price 现货价;实际价格 w2YfFtgD,  
actual profit 实际利润 +P6q wh\v  
actual quotation 实盘;实际价位;实际报价 yWsN G;>  
actual year basis 按实际年度计算 @iS(P u  
actuals 实货 ~*- eL.  
actuarial investigation 精算调查 E Rqr0>x  
actuarial principle 精算原则 e%U0^! 8  
actuarial report 精算师报告 vtv|H  
Actuarial Society of Hong Kong 香港精算学会 5yuj}/PZ  
actuarial valuation 精算师估值 xWU0Ev)4U  
actuary 精算师 D7olu29  
ad referendum agreement 暂定协议;有待覆核的协定 &^{HD }/{b  
ad valorem duty 从价税;按值征税 GFYAg  
ad valorem duty system 从价税制 k3}|^/bHJ  
ad valorem fee 从价费 op/HZa  
ad valorem tariff 从价关税 0}PW<lU-  
additional allowance 额外免税额 7^ITedW@  
additional amount for unexpired risk 未过期风险的额外款额 >|/NDF=\s  
additional assessable profit 补加应评税利润 25::z9i  
additional assessment 补加评税 tl (2=\  
additional commitment 额外承担 KArR.o }  
additional commitment vote 额外承担拨款 _K_!(]t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QDF1$,s4i  
additional dependent parent allowance 供养父母额外免税额 (UA a  
additional provision 额外拨款 i"r&CS)sT  
additional stamp duty 附加印花税 cX> a>U  
additional tax 补加税罚款;补加税款 |Eu_K`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bT|a]b:  
adjudged bankrupt 被裁定破产 /![S 3Ol  
adjudicated bankrupt 裁定破产人 *rXESw]BR  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R/Mwq#xUb  
adjudication of bankruptcy 裁定破产;宣告破产 0 gL]^_+7  
adjudication of insolvency 裁定无力偿还债务 x$[<<@F%  
adjusted actual 经调整的实数;调整后的实数 z+@aQ@75  
adjusted current assets 经调整的流动资产;调整后的流动资产 &<_*yl p  
adjusted figure 经调整的数字;调整后的数额 A{bt Z#k  
adjusted liabilities 经调整的负债;调整后的负债 qb]n{b2  
adjusted loss 经调整的亏损;调整后的亏损 4askQV &hj  
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 " 2Dz5L1v  
adjusted profit 经调整的利润;调整后的利润 <IC=x(T  
adjusted surplus 经调整的盈余额;调整后的盈余额 26G2. /**<  
adjusted value 经调整的价值;调整后的价值 \ ExM.T  
adjustment 调整;修订;理算〔保险〕 -}/u?3^-  
adjustment centre 调剂中心 E5~HH($b  
adjustment lag 调整过程的时间差距;调整时差 |h\e(_G \  
adjustment mechanism 调整机制 C\ZL*,%}  
adjustment of loss 亏损调整 Vl%AN;o  
adjustment process 调整过程;调整程序 0~iC#lHO  
adjustment range 调整幅度 rr>QG<i;G  
administered exchange rate 受管制汇率 o+4/L)h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 `TYQ^Zm  
administration expenses 行政费用 %g5TU 6WP  
administration fee 手续费;行政费 w9rwuk  
administration in bankruptcy 破产管理 h3Nwxj~E  
administration order 遗产管理令 ms{:=L2$$  
administrator 管理人;遗产管理人 Kyt.[" p  
administrator of the estate 遗产管理人 !hrXud=#"  
admission of debt 债项承认书 9%S{fd\#  
admission of proof 接纳债权证明 GbFLu`Iu  
advance 放贷款项;垫付款项;预支款项;预付款项 : ^F+m QN  
advance account 暂支帐目;预付款帐户 2?u>A3^R  
advance compensation 预付补偿金 AjKP -[  
advance from shareholder 股东垫款 9c1g,:8\  
advance pending reimbursement 预支以待日后付还 =Mzg={)v  
advanced economy 先进经济体系 cv=nGFx6  
advancement 预付;预付财产 l"5$6h  
advances warrant 垫款令 I= G%r/3  
advancing 贷出 ZR.1SA0x?O  
adverse balance 逆差 MUhC6s\F  
adverse exchange 逆汇 w,bILv)  
advertisement addressed to shareholders 在报章刊登的致股东通告 h$F;=YS   
advice for collection 托收通知书 o@>{kzCx  
advice of drawing 提款通知书;汇票通知书  9f+|m9~2  
advice of payment 付款通知 7g[m,48{  
Advisory Committee [Securities and Futures Commission] >6*"g{/  
谘询委员会〔证券及期货事务监察委员会〕 }zY)H9J~  
Advisory Committee on Diversification 经济多元化谘询委员会 4.I6%Bq$  
affidavit 誓章;遗产申报誓章 q#:,6HDd  
affidavit of no receipt 述明无收款的誓章 H%t/-'U?  
affiliate 联号;联营公司;附属公司 O$k;p<?M  
affiliated company 附属公司;联号;联营公司 7!+kyA\}r^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jJk M:iR  
affordability 负担能力 D9zw' R Y  
African Development Bank [AfDB] 非洲开发银行 guz{DBlK  
after-acquired property 事后取得的财产 KE1S5Mck>  
after-hours dealing 市后交易 PVP,2Yq!  
after-tax profit 税后盈利;税后利润;税后溢利 %C\Q{_AS  
agency agreement 代理协议 QZB2yK3]h  
agency expenses 代理机构的开支 9 yH95uaDF  
agency fee 代理费 ` wuA}v3!  
Agency Law 《代理法》 \{AxDk{z#  
agent 代理人;承销人 r5jiB L~  
agent of company 公司代理人 >!s =f  
agent's fee 代理人费;经纪费 $/90('D  
aggregate 总计;总数;总体数字 IMIZ#/  
aggregate amount 总款额;总额 +-&N<U  
aggregate assets and liabilities 总体资产与负债 F's($n  
aggregate at constant price 按固定价格计算的总体数字 ?Z0T9e<  
aggregate demand 总需求 ^h{A AS>  
aggregate gross position 总持仓量 d"<Q}Ay  
aggregate limit 总限额 }YW0?-G.$  
aggregate of salaries tax 合计薪俸税 ,Dfq%~:grT  
aggregate performance 总体表现;总体业绩 E1IRb':  
aggregate supply 总体供应 )X@Obg  
aggregate surplus 总盈余 @'C f<wns  
aggregate total 整体总额 {Z 3t0F  
aggregate value 总值;合计价值 L]hXAShmb  
aggregated basis 合计基准 8ar2N)59  
aggregated net chargeable income 合计应课税入息实额 .F:qJ6E  
aggregation 合并计算;合计;总和 b#bdz1@s  
aggregation of incomes of husband and wife 夫妇入息合并计算  *Dtwr  
aggregation of property 财产的总和 nr*~R-,\  
agio 差价;贴水 DeE-M"  
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》 >8_#L2@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s `HSTq2  
《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》 E/|]xKG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5tT-[mQ*  
《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》 s\i=-`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G;_QE<V~_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 iwWy]V m7  
agreement for a settlement 授产协议 |-4C[5rM  
agreement for assignment 转让协议 A"x1MjuqLM  
agreement for sale 售卖协议;买卖协议 gvvl3`S{  
agreement for sale and purchase 买卖协议 zvf:*Na")  
agreement for the payment of interest 支付利息协议 lwYk`'  
agreement for the repayment of money 还款协议 oEbgyT gB  
agreement of reinsurance 再保险协议 |Ak>kQJ(1z  
Agricultural Bank of China 中国农业银行 0* < gGC  
air passenger departure tax 飞机乘客离境税 }^Be^a<ub  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Nr=ud QA{  
airport tax 机场税 hYMIe]kJ  
alcohol duty 酒精税 n)uvN  
alienation 让与;让渡;转让 I'2:>44>I6  
alimony 生活费;赡养费 =A={ Dpv[>  
All Ordinaries Index [AOI] 所有普通股指数 )k01K,%#)  
all risks 全险;综合险 pA%XqG*=Y  
All Sales Record for Stock Market 《股票市场成交报告》 lS]<~  
Allied Capital Resources Limited 新联财务有限公司 xy>wA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /tl/%:U*.  
allocation letter 拨款信件 1RM;"b/  
allocation of fund 分配款项;预留款项 s, m+q)  
allocation of profit 利润分配;溢利分配 G,M &z>ub0  
allocation warrant 拨款令 \bYuAE1q  
allotment 分配;配股 ljVtFm<  
allotment notice 股份配售通知;配股通知 YW "}hU  
allotment of shares 股份分配 5QB] 2c^  
allowable 可获宽免;免税的 vzJ69%E_  
allowable business loss 可扣除的营业亏损 .w/#S-at  
allowable expenses 可扣税的支出 .Gq.st%  
allowance 免税额;津贴;备抵;准备金 x?Z)q4  
allowance for debts 债项的免税额 Cbm  
allowance for depreciation by wear and tear 耗损折旧免税额 [tsi8r =T  
allowance for funeral expenses 殡殓费的免税额 LO]D XW 9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 A!Zjcp|  
allowance for repairs and outgoings 修葺及支出方面的免税额 V#[I/D  
allowance to debtor 给债务人的津贴 `l@[8H%aw  
alteration of capital 资本更改 "r @RDw   
alternate trustee 候补受托人 fx %Y(W#5  
amalgamation 合并 0#4_vg .  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I"Y d6M% ;  
ambit of charges 征税范围;收费范围 4*MjDb  
amended valuation 经修订的估值 ]'V8{l  
American Commodities Exchange 美国商品交易所 )tR5JK} AV  
American Express Bank Limited 美国运通银行 dQ?4@  
American Stock Exchange 美国证券交易所 qKt8sxg  
amortization 摊销 V&vU her0  
amount due from banks 存放银行同业的款项 R~8gw^w![  
amount due from banks abroad 存放海外银行同业的款项 (Z5=GJM?$  
amount due from holding companies 控股公司欠款 jcHs!   
amount due from local banks 存放本港银行同业的款项 u':-DgK  
amount due to banks 银行同业的存款 <HM\ZDo@P  
amount due to banks abroad 海外银行同业的存款 +jYO?uaT  
amount due to holding companies 控股公司存款 )#k*K9[@  
amount due to local banks 本港银行同业的存款 =BQM(mal  
amount due to outport banks 外埠银行同业的存款 $V-]DD%Y  
amount for note issue 发行纸币的款额 r_p9YS@I  
amount of bond 担保契据的款额 r9z_8#cR  
amount of consideration 代价款额 21D4O,yCe  
amount of contribution 供款数额 }HtP8F8!x  
amount of indebtedness 负债款额 w{k8Y?  
amount of principal of the loan 贷款本金额 N ?Jr8  
amount of rates chargeable 应征差饷数额 a(Ka2;M4J  
amount of share capital 股本额 [1B F8:  
amount of sums assured 承保款额 J9S9r ir&  
amount of variation 变动幅度 W"S,~y  
amount of vote 拨款数额 mj5$ 2J  
amount payable 应付款额 Ol H{!  
amount receivable 应收款额 c+?L?s`"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JbpKstc;  
analysis 分析 -/|O*oZ  
ancillary risk 附属风险 I7TdBe-  
annual account 周年帐目;周年帐目报表;年度决算;年结 0i\ol9,bf  
annual accounting date 年结日期 "Pi\I9M3  
annual allowance 每年免税额;年积金;年度津贴;年津 bcL>S$B  
annual balance 年度余额 ,6Sa  
annual disposable income 每年可动用收入 ^_6%dKLK  
annual estimates 周年预算 _?>!Bz m  
annual fee 年费 3 lH#+@  
annual general meeting 周年大会 c_clpMx=  
annual growth rate 年增率;每年增长率 kwNXKn/   
annual long-term supplement 长期个案每年补助金 [M_pf2Y  
annual pensionable emolument 可供计算退休金的年薪 !P/ ]o  
annual report 年报  =<fH RX`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H6E@C}cyM  
annual return 周年报表;周年申报表;每年报税表格 ,Hh7' `  
Annual Return Rules 《周年报表规则》 MuB8gSu  
annual review of consumer prices 每年消费物价回顾 3Gq Js  
annual roll-forward basis 逐年延展方式 @+~=h{jv<  
annual salary 年薪 3S1V^C-eBx  
annual statement 年度报表;年度决算表 >SpXB:wx  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x n)FE4  
annuitant 年金受益人 8+Al+6d|!  
annuity 年金 .B*Yg<j  
annuity contract 年金合约 hu~02v5  
annuity on human life 人寿年金 EquNg@25W  
antecedent debt 先前的债项 Fn$/ K  
ante-dated cheque 倒填日期支票 NHA 2 i  
anticipated expenditure 预期开支 Gir_.yc/  
anticipated net profit 预期纯利 9\3%5B7  
anticipated revenue 预期收入 #b\&Md|;  
anti-inflation measure 反通货膨胀措施 xP*9UXZ4P  
anti-inflationary stance 反通货膨胀立场 wpu]{~Y  
apparent deficit 表面赤字 GDw4=0u-  
apparent financial solvency 表面偿债能力 )|,-l^lC  
apparent partner 表面合伙人 zYpIG8"o5  
application for personal assessment 个人入息课税申请书 o O%!P<D  
application of fund 资金应用 C.L5\"%  
application to release as liquidator and to destruct the books of accounts and documents ,{ CgOz+Ul  
申请免除清盘人职务及毁灭帐簿与文件 VOwt2&mZ  
appointed actuary 委任精算师 b0X*+q   
appointed auditor 委任核数师;委任审计师 y2>v'%]2  
appointed trustee 委任的受托人 T~8` {^  
appointer 委任人 AbUU#C7  
apportioned pro rata 按比例分摊 8OH<ppi  
apportionment 分配;分摊 ASY uZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G?\o_)IJ  
apportionment formula 分摊方程式 ;d G.oUk=  
apportionment of estate duty 遗产税的分摊 $>v^%E;Y4  
appraisal 估价;评估 A}C&WT~  
appreciable growth 可观增长 <y'B !d#  
appreciable impact 显着影响 d|TRP,y  
appreciable increase 可观增长 seY0"ym&e  
appreciation 增值;升值 K4SR`Q  
appreciation against other currencies 相对其他货币升值 nkHr(tF 7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yd "|HHx  
appreciation tax 增值税 $m:}{:LDCf  
appropriation 拨款;拨用;拨付 U#G uB&V  
appropriation account 拨款帐目 S1uW`zQ!+_  
Appropriation Bill 拨款法案 acB,u&  
appropriation-in-aid system 补助拨款办法 *{W5QEa  
approved assets 核准资产 I'"*#QOX  
approved basket stock 认可一篮子证券 a1ZGMQq!  
approved budget 核准预算 p`gg   
approved charitable donation 认可慈善捐款 Q nZR  
approved charitable institution 认可慈善机构 ( f8g}2  
approved currency 核准货币;认可货币 [ /*$?PXt  
approved estimates 核准预算 ({D.oS  
approved estimates of expenditure 核准开支预算 .6!]RA5!=  
approved overseas insurer 核准海外保险人 +f\tqucI3  
approved overseas trust company 核准海外信托公司 Zm%}AzM  
approved pooled investment fund 核准汇集投资基金 O8SX#,3^}  
approved provident fund scheme 认可公积金计划 GW'=/ z7  
approved provision 核准拨款 6v GcM3M  
approved redeemable share 核准可赎回股份 z QoMHFL3  
approved regional stock 认可地区性证券 Xfx(X4$9  
approved retirement scheme 认可退休金计划 . )Fn]x"<  
approved subordinated loan 核准附属贷款 H:U1#bQQ:  
arbitrage 套戥;套汇;套利 QC~B8]  
arbitrageur 套戥者;套汇者 SynxMUlA  
arbitrary amount 临时款项 YV-2es+Bd  
arrangement 措施;安排;协定 W#e:rz8=  
arrears 欠款 :*t v`:;p  
arrears of pay 欠付薪酬 WP32t@  
arrears of revenue 逾期未收税款;逾期未收的帐项 `@ qSDW!b  
articles of association 组织章程;组织细则;组织章程细则 OW)8Z 60  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 R.A}tV=j#  
ascertainment of profit 确定利润 !f)'+_d  
"Asia Clear" “亚洲结算系统” gtJ^8khME  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]gTa TY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )_+"  
Asian Development Fund [ADF] 亚洲发展基金 {ZbeF#*"  
Asian dollar bond 亚洲美元债券 A42At]  
Asian dollar market 亚洲美元市场 PNT.9 *d  
Asian dollar rate 亚洲美元利率 &IT'%*Y:V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S7aSUt!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $f1L<euH  
asked price 沽盘;喊价;索价;卖方报价 DetBZ.  
assessable income 应评税入息 a&L8W4  
assessable loss 应评税亏损 ""D rf=]  
assessable profit 应评税利润 1>a^Q  
assessable value 应评税值 tl;?/  
assessed profit 估定利润 rZGbU&ZM8  
assessed value 经评估价值 cWFvYF  
assessment 评税;评定;估价;评税单 ( 4ow0}1  
assessment number 评税编号;估价编号 G2a fHL<  
assessment of additional tax 补加税评税 Iay7Fkv  
assessment of performance 业绩评估;实绩评价 ,-] JCcH  
Assessor 评税主任 :KX/`   
asset price bubbles 资产价格泡沫 XIBw&mWf  
asset-backed securities 具资产保证的证券  Ea\a:  
assets accretion 资产增值 W7(OrA!  
assets and liabilities 资产与负债 Uj k``;  
assets betterment statement 资产递增表;资产改进表 ct~lt'L\  
assets lending 实物放款;有抵押贷款 q>Px   
assets of the company passing on the death 死者去世时转移的公司资产 H/)=  
assets pledged as security for liabilities 用作负债抵押的资产 pe,c  
assets portfolio 资产投资组合 dmlh;Z  
assets price 资产价格 fbw {)SZ  
assets quality 资产质素 [n74&EH  
assets realization 资产变现 OFRzzG@  
assets refinancing arrangement 资产再集资安排 k% In   
assets securitization 资产证券化 JB%6G|Z  
assets situated outside Hong Kong 在香港以外地方的资产 MM'<uy  
assets stripping 削减资产;拆卖资产 d /t'N-m  
assets value 资产值 -2 tZ  
assignee 承让人 7Fy^K;V"  
assignment 转让;转让书;转让契 D>G&aQ  
assignment of interest 权益转让 _rs#h)  
assignment of letters patent and trade mark 专利证书及商标转让 TlBLG.-^  
assignment of property 物业转让;物业转让书 /cI]Z^&  
assignment right 转让权  k[vn:  
assignor 转让人 aOYd "S}u  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  }O1F.5I1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r`<e vwIe  
associate member 附属会员 lq.0?(  
associated body corporate 相联法人团体 pQVi&(M  
associated company 相联公司;联属公司 WM@uxe,  
associated corporation 相联法团 <wE2ly&x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ew`R=<mZ,7  
公认会计师公会〔英国〕 "A/kL@-C  
Association of Futures Exchange Brokers 香港期货经纪协会 , R^Pk6m>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 saRB~[6I  
association of underwriters 承保人组织 H?'VQ=j  
assumption of control 接管 Ab_aB+g ]  
assurance 担保;保险;转易;转易书 xVl90ak  
assurance of interest 权益的转易 -\NB*|9m|  
at 19XX price 按一九XX年价格计算 `gss(o1}  
at a discount 按赔价计算;按贴水价格计算;打折扣 { @-Q1  
at a premium 按溢价计算;按升水价格计算 ?: meix  
at call 通知付款;按通知 (4g; -*N  
at constant market price 按固定市价计算 ]/$tt@h  
at constant price 按固定价格计算 B=Zo0 p^  
at cost 按成本计算 !)\`U/.W  
at current market price 按当时市价计算;按现时市价计算 xE6y9"}!h  
at current price 按当时价格计算;按现时价格计算 s?`)[K'-  
at factor cost 按要素成本计算;按生产要素成本计算 /`s^.Xh  
at money-of-the-day price 按付款当日价格计算 P@5^`b|  
at or better 按指定或较佳价位〔买卖指令〕 DV%tby  
at par 按面值计算;平价  )bK<t  
at sight 见票即付 6]rrj  
at the close 按收市盘 zP9 HYS  
at the opening 按开市盘 /(}V!0\?  
attestation 见证;见证条款 D!Gm9Pa}  
at-the-money option 平价期权 E'r* g{,  
attorney 受权人;受托代表人 W6_3f-4g  
attornment 新拥有人承认书 omRd'\ RO  
attributable profit 可归属利润 fptW#_V2  
attributable share value 可归属股份价值 iww h,(  
Auckland Stock Exchange 奥克兰证券交易所 S [u <vHy  
auction 拍卖 )>[(HxvfJU  
auctioneer 拍卖商 d>AVUf<o~  
audit 审计;核数 8\a)}k~4  
Audit Commission 审计署 -8pHjry'q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v5 9>  
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〕  Mys;Il "  
audit review 帐目审查 L>L4%?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b _u&%  
audited account 审计帐目;经审计的帐目 u8W*_;%:  
audited annual account 经审计的周年帐目 $ o t"Du  
audited balance sheet 经审计的资产负债表 tNUcmiY  
auditor 核数师;核数主任;审计师 #g|j;{P  
auditor's certificate 核数师证明书;审计师证明书 w}(xs)`num  
auditor's report 核数师报告;审计师报告 #qn)Nq(  
Aussie bond 澳元债券 F)%; gzs  
austerity budget 紧缩预算 DC$ S. {n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t TmFJ5  
Australia All Ordinaries Index 澳洲所有普通股票指数 C$%QVcf  
Australian Dollar [AUD] 澳元 l+N?:E$5=%  
Australian Options Market 澳大利亚期权市场 =}q4ked /  
Australian Securities Commission 澳洲证券事务监察委员会 PO}Q8Q3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h:GOcLYM@X  
Australian Stock Exchange 澳大利亚证券交易所 3] @<.  
Austrian Schilling [ATS] 奥地利先令 RB\WttI  
authentication 认证;鉴证 W4#:_R,&,  
authority to purchase 委托购买证;委购书 NMj `wQ`M+  
authorization 认可;核准;授权;授权书 HOUyB's'  
authorization by direction 指示授权 /f6]XP\'`+  
authorization by instruction 指令授权 >WD^)W fa  
authorization by warrant 令状授权 I{Kc{MXn  
authorization of unit trust 单位信托的认可 z)]EB6uRg  
authorized agent 指定代理人 rxz3Mqg  
authorized capital 法定资本 ad~ qr n\  
authorized clerk 出市员 sEj:%`l|  
authorized dealer 认可交易商 K9P"ncMt  
authorized financial institution 认可财务机构 b\+|g9Tm  
authorized fund 认可基金 cj8r-Vu/N  
authorized fund house 获授权的基金公司;认可基金公司 lLJb3[ e.  
authorized institution 认可机构 XWvs~Xw@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8bysg9H0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .o-j  
authorized insurer 获授权保险人;获认可承保人 Lhc@*_2  
authorized investment 特准投资项目 woT"9_tN  
authorized person 获授权人 B`WfJ2*2  
authorized representative 获授权代表 RSi0IfG5  
authorized share capital 法定股本 000 $ZsW?  
automated quotation system 自动报价系统 y$&a(S]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2$Ji4`p}S  
自动交易系统〔香港期货交易所有限公司〕 GHlra^  
automatic adjustment mechanism 自动调整机制 njX:[_&  
automatic adjustment system 自动调整系统 FlgB-qR]<n  
Automatic Clearing House 自动票据交换所 E:o:)h?$  
automatic exchange rates accumulation system 自动化汇率累集系统 D4vmBVT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3Mcz9exY  
automatic teller machine [ATM] 自动柜员机 lxmS.C  
autopay 自动转帐 XVLuhw i  
available assets 可用资产 C[KU~@  
available fiscal reserve 现存财政储备 E*I]v  
available profit 可用利润 dSL %%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XH2 SEeh  
average 平均;平均数;海损 #wd \&  
average basic salary 平均基本薪金 .;F+ QP0  
average consumer expenditure 平均消费开支;一般消费开支 0!VLPA:  
average cost 平均成本 2(rZ@Wl  
average cost of land production 增辟土地平均成本 &B2c]GoW  
average daily turnover 平均每日成交额 w2,T.3DT  
average daily wage rate 平均每日工资率 =%u|8Ea*`  
average expenditure pattern 平均开支模式 aK>9:{]ez  
average growth rate 平均增长率 ]Tl\9we  
average net fixed assets 固定资产平均净值 nSow$6T_  
average of relatives 相对价格平均数 MU e 'xK  
average price 平均价格 ^VIUXa  
average propensity to consume 平均消费倾向;一般消费倾向 VoyH:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^(\Gonf<  
average rate 平均率 vX/A9Qi,U.  
average revenue 平均收入;平均收益 (p?3#|^  
average stock 平均库存;平均存货 z\h+6FCD  
average yearly rent 平均年租 #-Rz`Y<&  
avoidance of double taxation 避免双重课税 aK&+p#4t  
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 Ntn md  
j'i42-Lt/p  
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