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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: m`8tHHF  
A share A股;甲类股份 ]yA_N>k2K  
abatement of tax 减税;减扣免税额 <nn!9V\C   
ABN AMRO Bank N.V. 荷兰银行 RQ[6svfP  
above-the-line expenditure 线上项目支出;经常预算支出 e6^iakSd.L  
above-the-line receipt 线上项目收入;经常预算收入 mC84fss  
ABSA Asia Limited 南非联合亚洲有限公司 kk3G~o +  
absolute change 绝对数值变更 S;S_<GX  
absolute expenditure 实际开支 K|-RAjE  
absolute guideline figure 绝对准则数字 [E/8E h<  
absolute interest 绝对权益 z#sSLE.$Z  
absolute order of discharge 绝对破产解除令 q.PXO3T  
absolute profit margin 绝对利润幅度 F6)/Iiv  
absolute value 实值;绝对值 DKqO5e\l8@  
absolutely vested interest 绝对既得权益 %:[Y/K-   
absorbed cost 已吸收成本;已分摊成本 P3V }cGZ  
absorption 吸收;分摊;合并 }L|XZL_Jo#  
absorption rate 吸收率;摊配率;分摊率 Y ptP_R:2p  
ACB Finance Limited 亚洲商业财务有限公司 sTO9>~sj  
acceptable form of reciprocity 合理的互惠条件 R~(_m#6`:  
acceptable rate 适当利率;适当汇率 uJ/ &!q<3  
acceptance agreement 承兑协议 Cg&cz]*q|  
acceptance for honour 参加承兑 -44''w?z  
acceptor 承兑人;接受人;受票人 !u|s| 6{\  
acceptor for honour 参加承兑人 Sc&p*G  
accident insurance 意外保险 `<d{(9:+  
Accident Insurance Association of Hong Kong 香港意外保险公会 u\|Ys  
accident insurance scheme 意外保险计划 :KJZo,\  
accident year basis 意外年度基准 N^K@$bs4^  
accommodation 通融;贷款 G7H'OB &  
accommodation bill 通融票据;空头票据 rfxLCiV  
accommodation party 汇票代发人 )wz3 m L  
account balance 帐户余额;帐户结余 KmRxbf  
account book 帐簿 STgYXA(  
account collected in advance 预收款项 QsH Fk5)  
account current book 往来帐簿 D$y-Kh  
account of after-acquired property 事后取得的财产报告 ziui  
account of defaulter 拖欠帐目 QOY M/1U  
account payable 应付帐款 `?:X-dh_  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w97B)Kn6  
account receivable 应收帐款 7 {#^ zr  
account receivable report 应收帐款报表 d/`Q,Vl  
account statement 结单;帐单;会计财务报表 NI?YUhg>  
account title 帐户名称;会计科目 p=8?hI/bim  
accountant's report 会计师报告 $WK~|+"{>  
Accountant's Report Rules 会计师报告规则 ~gvw6e*[  
accounting and auditing procedure 会计与审计程序;会计与核数程序 {F+iL&e)  
Accounting Arrangements 《会计安排》 n:[GK_  
accounting basis 会计基础 rui]_Fn]I  
accounting by Official Receiver 破产管理署署长呈交的帐目 -dsE9)&8DX  
Accounting Circular 《会计通告》 ]AzDkKj  
accounting class 会计类别 .[4Dv t|>6  
accounting date 记帐日期;会计结算日期 F^|4nBd*ub  
accounting for money 款项核算 6)~J5Fb  
Accounting Officer 会计主任 2s:$4]K D  
accounting period 会计报告期;会计期 5A=FEg  
accounting policy 会计政策;会计方针 ]QAMCu(>  
accounting practice 会计惯例 l@ W?qw  
accounting principle 会计准则 @.h|T)Zyr  
accounting record 会计记录 )s4a<S c]  
accounting report 会计报告 z gDc=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 knJoVo]  
Accounting Society of China 中国会计学会 Ro|%pT  
accounting statement 会计报表 2DTBL:?`  
accounting system 会计制度;会计系统 ,,[pc  
accounting transaction 会计事项;帐务交易 :IlJQ{=W  
accounting treatment 会计处理 )S6"I  
accounting year 会计年度 ^J Y]w^u  
accretion 增值;添加 73OYHp_j  
accrual 应计项目;应累算数目 42mZ.,<  
accrual basis 应计制;权责发生制 uKocEWB=/F  
accrual basis accounting 应计制会计;权责发生制会计 H '(Ky  
accrue 应累算;应计 ;nB.f.e`  
accrued benefit 应累算利益 )w++cC4/5  
accrued charges 应计费用 csay\Q{  
accrued cumulative preference share dividend 应累算的累积优先股股息 k3B-;%3I;  
accrued expenses 应累算费用 VaRP+J}UA.  
accrued interest payable 应付利息;应计未付利息 N/&t) 7  
accrued interest receivable 应收利息;应计未收利息 41V}6+$g  
accrued right 累算权益 {Jj vF  
accruing profit 应累算的利润 h^$ c  
accumulated fiscal reserve 累积财政储备 VDP \E<3"  
accumulated profit 累积利润;滚存溢利 ]DO"2r  
accumulated reserve 累积储备 sAz]8(Fi0  
accumulation of surplus income 累积收益盈余 ]#VNZ#("  
acquired assets 既得资产 , HE +|y#  
acquisition 收购;购置;取得 5b^`M  
acquisition cost 购置成本 _Q1[t9P"  
acquisition expenses 购置费用 MKN],l N  
acquisition of 100% interest 收购全部股权 9xm'0 '  
acquisition of control 取得控制权  <c &6M  
acquisition of fixed assets 购置固定资产 / !*+9+h  
acquisition of shell “买壳” )2jBhT  
acquisition price 收购价 wNgS0{}&`  
act of God 天灾 *N #{~  
acting partner 执事合伙人 ;K9rE3  
active market 买卖活跃的市场;交投畅旺的市场;旺市 oH|<(8efD  
active partner 积极参与的合伙人 .;xt{kK  
active trading 交投活跃 + (|6Wv  
actual circulation 实际流通 JxM[LvVi  
actual cost 实际成本 %"0g}tK6  
actual expenditure 实际开支;实际支出 -O?}-6,_Z  
actual income 实际入息;实际收入;实际收益 `Mp-4)mn  
actual market 现货市场 z_LN*u  
actual price 现货价;实际价格 &_N$S2  
actual profit 实际利润 b\O%gg\p%!  
actual quotation 实盘;实际价位;实际报价 ]FLi^}ct  
actual year basis 按实际年度计算 CUR70[pB)  
actuals 实货 ?yq1\G)]  
actuarial investigation 精算调查 .s !qf!{V`  
actuarial principle 精算原则 eBW=bK~[VP  
actuarial report 精算师报告 o@&d d NO  
Actuarial Society of Hong Kong 香港精算学会 oG_-a(N  
actuarial valuation 精算师估值 Tp7slKc0p  
actuary 精算师 V=v7<I=]  
ad referendum agreement 暂定协议;有待覆核的协定 'sCj|=y2Qc  
ad valorem duty 从价税;按值征税 c$>$2[*=  
ad valorem duty system 从价税制 pjP R3 r  
ad valorem fee 从价费 XeT{y]lkd  
ad valorem tariff 从价关税 &m>sGCZ  
additional allowance 额外免税额 ?$#,h30  
additional amount for unexpired risk 未过期风险的额外款额 (7qdrAeP  
additional assessable profit 补加应评税利润 #K3`$^0 s  
additional assessment 补加评税 >$yqx1=jW  
additional commitment 额外承担 DVWqrK}q  
additional commitment vote 额外承担拨款 *l[;g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _V`Gmy[]p  
additional dependent parent allowance 供养父母额外免税额 RvPC7,vh  
additional provision 额外拨款 }H4Z726  
additional stamp duty 附加印花税 Rn-RMD{dh  
additional tax 补加税罚款;补加税款 TEK]$%2  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 dlx "L%  
adjudged bankrupt 被裁定破产 [*k25N  
adjudicated bankrupt 裁定破产人 Iw<: k  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 dk^Uf84.Gr  
adjudication of bankruptcy 裁定破产;宣告破产 kCu"G  
adjudication of insolvency 裁定无力偿还债务 ~X`_ g/5X  
adjusted actual 经调整的实数;调整后的实数 };:+0k/  
adjusted current assets 经调整的流动资产;调整后的流动资产 MZ{gU>K+  
adjusted figure 经调整的数字;调整后的数额 _8U 5mW  
adjusted liabilities 经调整的负债;调整后的负债 u,R;=DNl  
adjusted loss 经调整的亏损;调整后的亏损 z[I3k  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 `;9Z?]}`  
adjusted profit 经调整的利润;调整后的利润 7jZ=+2  
adjusted surplus 经调整的盈余额;调整后的盈余额 zNs8yMnFr  
adjusted value 经调整的价值;调整后的价值 s]"NqwIPK  
adjustment 调整;修订;理算〔保险〕 -Pr1 r  
adjustment centre 调剂中心 MyyNYZ  
adjustment lag 调整过程的时间差距;调整时差 .cV<(J 5o  
adjustment mechanism 调整机制 gJ8+HV  
adjustment of loss 亏损调整 fgW>U*.ar  
adjustment process 调整过程;调整程序 vThK@P!s  
adjustment range 调整幅度 O7_u9lz2  
administered exchange rate 受管制汇率 R4V~+tnbG&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v?U;o&L(  
administration expenses 行政费用 g(i_di  
administration fee 手续费;行政费 i'$V'x'k  
administration in bankruptcy 破产管理 VR@V3 ~  
administration order 遗产管理令 {F/0pvP9  
administrator 管理人;遗产管理人 csPziH$wl  
administrator of the estate 遗产管理人 nYcj6?  
admission of debt 债项承认书 z|o7k;raH  
admission of proof 接纳债权证明 fU )@Lj1Wo  
advance 放贷款项;垫付款项;预支款项;预付款项 #]iSh(|8  
advance account 暂支帐目;预付款帐户 6Ch [!=p{  
advance compensation 预付补偿金 FSs<A@  
advance from shareholder 股东垫款 f+/AD  
advance pending reimbursement 预支以待日后付还 )NoNgU\7!  
advanced economy 先进经济体系 R3;,EL{H&  
advancement 预付;预付财产 FG^ Jh5  
advances warrant 垫款令 ld-Cb 3R^  
advancing 贷出 c?;YufH'j  
adverse balance 逆差 !5hNG('f  
adverse exchange 逆汇 \Tc<27-  
advertisement addressed to shareholders 在报章刊登的致股东通告   pE<@  
advice for collection 托收通知书 b=5"*=T{+  
advice of drawing 提款通知书;汇票通知书 |bwz  
advice of payment 付款通知 <@DF0x!  
Advisory Committee [Securities and Futures Commission] O]>FNsh!  
谘询委员会〔证券及期货事务监察委员会〕 LovVJ^TD0i  
Advisory Committee on Diversification 经济多元化谘询委员会 ^Lx(if WJ  
affidavit 誓章;遗产申报誓章 ,co~@a@9  
affidavit of no receipt 述明无收款的誓章 &X^ -|7~N  
affiliate 联号;联营公司;附属公司 /YP,Wfd%  
affiliated company 附属公司;联号;联营公司 {xFgPtCM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zT\nj&7  
affordability 负担能力 h&t/ L  
African Development Bank [AfDB] 非洲开发银行 @2Lp I*]C  
after-acquired property 事后取得的财产 5cv&`h8uo_  
after-hours dealing 市后交易 6%hr]>L  
after-tax profit 税后盈利;税后利润;税后溢利 7wivu*0  
agency agreement 代理协议 Md4hd#z  
agency expenses 代理机构的开支 HinPO  
agency fee 代理费 m zh8<w?ns  
Agency Law 《代理法》 {<~oa+"  
agent 代理人;承销人 $S_xrrE#  
agent of company 公司代理人 M x/G^yO9  
agent's fee 代理人费;经纪费 :7,j%ELic  
aggregate 总计;总数;总体数字 rjFIK`_w  
aggregate amount 总款额;总额 XYi-o][Mf  
aggregate assets and liabilities 总体资产与负债 ,G q?  
aggregate at constant price 按固定价格计算的总体数字 e5g# a}  
aggregate demand 总需求 A &d67,&B  
aggregate gross position 总持仓量 4O TuX!  
aggregate limit 总限额 lo1<t<w`  
aggregate of salaries tax 合计薪俸税 H{}Nr 4  
aggregate performance 总体表现;总体业绩 BwLggo  
aggregate supply 总体供应 i#&iT P`  
aggregate surplus 总盈余 gQ < >S  
aggregate total 整体总额 * LaL('.>  
aggregate value 总值;合计价值 g[D(]t\#x  
aggregated basis 合计基准 Y<4%4>a  
aggregated net chargeable income 合计应课税入息实额 -x~4@~  
aggregation 合并计算;合计;总和 W E-cq1)  
aggregation of incomes of husband and wife 夫妇入息合并计算 N)kZ2|oD  
aggregation of property 财产的总和 u<VR;p:y  
agio 差价;贴水 k10g %K4g  
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》 ~rUcko8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5^,"Ve|  
《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》 +N|}6e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &V`~ z e  
《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》 ftr8~*]O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9+"R}Nxv^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~ `xaBz0q  
agreement for a settlement 授产协议 gMGX)Y ,=/  
agreement for assignment 转让协议 AYVkJq?  
agreement for sale 售卖协议;买卖协议 >@Nn_d  
agreement for sale and purchase 买卖协议 XF6ed  
agreement for the payment of interest 支付利息协议 'n>v}__&|  
agreement for the repayment of money 还款协议 LU-,B?1  
agreement of reinsurance 再保险协议 c:J;Q){Xz  
Agricultural Bank of China 中国农业银行 ii3{HJ*C  
air passenger departure tax 飞机乘客离境税 \ah.@s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0^0Q0A  
airport tax 机场税 E*sQ|" g  
alcohol duty 酒精税 jc$gy`,F  
alienation 让与;让渡;转让 "^Ax}Jr  
alimony 生活费;赡养费 'lsG?  
All Ordinaries Index [AOI] 所有普通股指数 !OCb^y  
all risks 全险;综合险 \CY_nn|&g  
All Sales Record for Stock Market 《股票市场成交报告》 ujLz<5gKuO  
Allied Capital Resources Limited 新联财务有限公司 7f$ hg8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )YtdU(^J$  
allocation letter 拨款信件 ?;bsg 9  
allocation of fund 分配款项;预留款项 JO3x#1~;_  
allocation of profit 利润分配;溢利分配 qg`8f?  
allocation warrant 拨款令 6>X9|w  
allotment 分配;配股 5DI&pR1eZ  
allotment notice 股份配售通知;配股通知 <>Nq ]WqA  
allotment of shares 股份分配 ?o D]J  
allowable 可获宽免;免税的 5x2m ]u  
allowable business loss 可扣除的营业亏损 N!{waPbPi  
allowable expenses 可扣税的支出 ,\DSi&T  
allowance 免税额;津贴;备抵;准备金 !,(6uO%  
allowance for debts 债项的免税额 8mmHefZ}2!  
allowance for depreciation by wear and tear 耗损折旧免税额 pX/42W  
allowance for funeral expenses 殡殓费的免税额 )y .1}R2[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7m<;"e)  
allowance for repairs and outgoings 修葺及支出方面的免税额 tO@n3"O  
allowance to debtor 给债务人的津贴 ?V{AP&#M$x  
alteration of capital 资本更改 G-DvM6T  
alternate trustee 候补受托人 !W4X4@  
amalgamation 合并 dsUt[z1w5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k"L?("~   
ambit of charges 征税范围;收费范围 ZLS\K/F>>=  
amended valuation 经修订的估值 O>M4%p  
American Commodities Exchange 美国商品交易所 # ~I.F4  
American Express Bank Limited 美国运通银行 'QP~uK  
American Stock Exchange 美国证券交易所 q83!PI  
amortization 摊销 Y) ig:m]#  
amount due from banks 存放银行同业的款项 ~ Pm[Ud  
amount due from banks abroad 存放海外银行同业的款项 @hG]Gs[,o  
amount due from holding companies 控股公司欠款 OsGKlWM/  
amount due from local banks 存放本港银行同业的款项 dfa^5`_  
amount due to banks 银行同业的存款 sN8)p%'Lg  
amount due to banks abroad 海外银行同业的存款 >T)#KQ1t  
amount due to holding companies 控股公司存款 ol7^T  
amount due to local banks 本港银行同业的存款 TwT@_~ IM  
amount due to outport banks 外埠银行同业的存款 <y!(X"n`  
amount for note issue 发行纸币的款额 .szc-r{  
amount of bond 担保契据的款额 {S Oy-  
amount of consideration 代价款额 Rnd.<jz+Y  
amount of contribution 供款数额 %n!7'XF'[  
amount of indebtedness 负债款额 a9sbB0q-K@  
amount of principal of the loan 贷款本金额 %u@}lG k  
amount of rates chargeable 应征差饷数额 k0e {c  
amount of share capital 股本额 P'Gf7sQt7  
amount of sums assured 承保款额 Q2 S!}A  
amount of variation 变动幅度 N+#lS7  
amount of vote 拨款数额 YM`I&!n  
amount payable 应付款额 5i eF8F%  
amount receivable 应收款额 OngUZMgdb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^rX5C2}G\D  
analysis 分析 <`P7^ 'z!  
ancillary risk 附属风险 AnD#k ]  
annual account 周年帐目;周年帐目报表;年度决算;年结 # VAL\Z  
annual accounting date 年结日期 i uGly~  
annual allowance 每年免税额;年积金;年度津贴;年津 8ED}!;ZU  
annual balance 年度余额 ro8c-[V  
annual disposable income 每年可动用收入 7A6:*  
annual estimates 周年预算 tDQo1,(oY  
annual fee 年费 z"PU`v  
annual general meeting 周年大会 Vgg' 5o&.  
annual growth rate 年增率;每年增长率 C U 8s*  
annual long-term supplement 长期个案每年补助金 : 6|nXL  
annual pensionable emolument 可供计算退休金的年薪 j +u3VP  
annual report 年报 O ,Sqh$6U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }%lk$g';  
annual return 周年报表;周年申报表;每年报税表格 !hc#il'g].  
Annual Return Rules 《周年报表规则》 q Xj]O3 mm  
annual review of consumer prices 每年消费物价回顾 'X(Sn3  
annual roll-forward basis 逐年延展方式 )N}.n2Y8W  
annual salary 年薪 hVLV Mqd  
annual statement 年度报表;年度决算表 E8Y(C_:s  
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 |j w{7\+  
annuitant 年金受益人 p8bAz  
annuity 年金 |3K]>Lio  
annuity contract 年金合约 J*zm*~8\  
annuity on human life 人寿年金 |k [hk  
antecedent debt 先前的债项 hha!uD~(  
ante-dated cheque 倒填日期支票 dZ;rn!dg>  
anticipated expenditure 预期开支 s^lm 81;  
anticipated net profit 预期纯利 ^a #  
anticipated revenue 预期收入 C%T$l8$  
anti-inflation measure 反通货膨胀措施 \*i[m&3;q  
anti-inflationary stance 反通货膨胀立场 ZhnRsn9  
apparent deficit 表面赤字 FrL ;1zt  
apparent financial solvency 表面偿债能力 F*{1, gb  
apparent partner 表面合伙人 mO0a: i!  
application for personal assessment 个人入息课税申请书 I;rh(FMV  
application of fund 资金应用 N&YQZ^o  
application to release as liquidator and to destruct the books of accounts and documents E!]d?t3b  
申请免除清盘人职务及毁灭帐簿与文件 ;]I~AGH:  
appointed actuary 委任精算师 *m.4)2u=  
appointed auditor 委任核数师;委任审计师 = t!$72g\  
appointed trustee 委任的受托人 +T*]!9%<`:  
appointer 委任人 t}m"rMbt  
apportioned pro rata 按比例分摊 @S#Ls="G  
apportionment 分配;分摊 wVac6q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QKt+Orz  
apportionment formula 分摊方程式 =Dc9|WuHN  
apportionment of estate duty 遗产税的分摊 C[2LP$6*/  
appraisal 估价;评估 1yT\|2ARZ%  
appreciable growth 可观增长 G W~ZmK  
appreciable impact 显着影响 XMi)PXs$  
appreciable increase 可观增长 lDF26<<\`  
appreciation 增值;升值 ~X2 cTG!,  
appreciation against other currencies 相对其他货币升值 ov%.+5P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y. 1dk  
appreciation tax 增值税 j"wbq-n,7  
appropriation 拨款;拨用;拨付 Q|&Wcxq2!  
appropriation account 拨款帐目 cjyb:gAO  
Appropriation Bill 拨款法案 $?Z-BD1  
appropriation-in-aid system 补助拨款办法 > a"4aYj  
approved assets 核准资产 VU ,tCTXz  
approved basket stock 认可一篮子证券 ("T8mt[w>  
approved budget 核准预算 -5.~POO  
approved charitable donation 认可慈善捐款 @(I)]Ca%O  
approved charitable institution 认可慈善机构 MgG_D6tDM  
approved currency 核准货币;认可货币 Ua\<oD79]  
approved estimates 核准预算 yIG*  
approved estimates of expenditure 核准开支预算 0OF]|hH  
approved overseas insurer 核准海外保险人 nA 5-P}  
approved overseas trust company 核准海外信托公司 LAcK%  
approved pooled investment fund 核准汇集投资基金 Y>a2w zr  
approved provident fund scheme 认可公积金计划 x^u [L$  
approved provision 核准拨款 IKVS7m  
approved redeemable share 核准可赎回股份 h6uv7n~4  
approved regional stock 认可地区性证券 a,~}G'U  
approved retirement scheme 认可退休金计划 n}!D)Gx  
approved subordinated loan 核准附属贷款 03^?+[C  
arbitrage 套戥;套汇;套利 e}bY 9  
arbitrageur 套戥者;套汇者 r>.^4Z@  
arbitrary amount 临时款项 Y&y5^nG  
arrangement 措施;安排;协定 8iKupaaOX  
arrears 欠款 4M3{P  
arrears of pay 欠付薪酬 S1G=hgF_L  
arrears of revenue 逾期未收税款;逾期未收的帐项  OYwH$5  
articles of association 组织章程;组织细则;组织章程细则 ns;nle|m  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 IP-}J$$1  
ascertainment of profit 确定利润 QCVwslj,K  
"Asia Clear" “亚洲结算系统” @ 9q/jv`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q@8j[15  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yt#e[CYnu  
Asian Development Fund [ADF] 亚洲发展基金 81&5g'  
Asian dollar bond 亚洲美元债券 r5(-c]E7  
Asian dollar market 亚洲美元市场 x39n7+j4  
Asian dollar rate 亚洲美元利率 ;VI W/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^Z~'>J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [/Ya4=C@  
asked price 沽盘;喊价;索价;卖方报价 zm`^=cV  
assessable income 应评税入息  {xS\CC(g  
assessable loss 应评税亏损 ~ @Au<   
assessable profit 应评税利润 n3LCQ:]T f  
assessable value 应评税值 xK;WJm"  
assessed profit 估定利润 elw}(l<F  
assessed value 经评估价值 dt=5 Pnf[y  
assessment 评税;评定;估价;评税单 dX>l"))yR  
assessment number 评税编号;估价编号 tW7*(D  
assessment of additional tax 补加税评税 {nl4(2$  
assessment of performance 业绩评估;实绩评价 e Zb8x  
Assessor 评税主任 L?~-<k  
asset price bubbles 资产价格泡沫 BR[f{)a5  
asset-backed securities 具资产保证的证券 6yRxb (  
assets accretion 资产增值 W$_@9W(Bl  
assets and liabilities 资产与负债 E*_lT`Hzf  
assets betterment statement 资产递增表;资产改进表 QA3q9,C"  
assets lending 实物放款;有抵押贷款 Z*Qra4GBl]  
assets of the company passing on the death 死者去世时转移的公司资产 (&x#VmDL  
assets pledged as security for liabilities 用作负债抵押的资产 ?MhY;z`=  
assets portfolio 资产投资组合 |Skxa\MI  
assets price 资产价格 L>qLl_.  
assets quality 资产质素 xo46L\  
assets realization 资产变现 Y)=89s&t  
assets refinancing arrangement 资产再集资安排 E'J| p7  
assets securitization 资产证券化 I 8 \Ka=w  
assets situated outside Hong Kong 在香港以外地方的资产 a ykNH>#Po  
assets stripping 削减资产;拆卖资产 X(;,-7Jw  
assets value 资产值 T;u>]"S  
assignee 承让人 !pNY`sw}  
assignment 转让;转让书;转让契 ZxRD+`  
assignment of interest 权益转让 Kpo{:a  
assignment of letters patent and trade mark 专利证书及商标转让 =os%22*  
assignment of property 物业转让;物业转让书 UEvRK?mm=  
assignment right 转让权 6k=ink-/  
assignor 转让人 T"2D<7frbo  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;&Oma`Ec  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9rn[46s`  
associate member 附属会员 >|[74#}7  
associated body corporate 相联法人团体 MOIH%lpe  
associated company 相联公司;联属公司 `<C/-Au  
associated corporation 相联法团 b%fn1Ag9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fi2@`37PM  
公认会计师公会〔英国〕 M)U 32gI:  
Association of Futures Exchange Brokers 香港期货经纪协会 HZ1e~IIw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @ qfVt  
association of underwriters 承保人组织 fdD?"z  
assumption of control 接管 U0+Hk+  
assurance 担保;保险;转易;转易书 C>qKKLZ  
assurance of interest 权益的转易 +##b}?S%  
at 19XX price 按一九XX年价格计算 $Qv+*%c  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~8-Z=-  
at a premium 按溢价计算;按升水价格计算 x_JCH7-  
at call 通知付款;按通知 <[H1S@{W  
at constant market price 按固定市价计算 f3+@u2Pv  
at constant price 按固定价格计算 /l,V0+p  
at cost 按成本计算 !6pOY*> j  
at current market price 按当时市价计算;按现时市价计算 eoS8e$}  
at current price 按当时价格计算;按现时价格计算 \wxS~T<&L  
at factor cost 按要素成本计算;按生产要素成本计算 ]Xur/C2A  
at money-of-the-day price 按付款当日价格计算 R18jju>Zr  
at or better 按指定或较佳价位〔买卖指令〕 ov=[g l  
at par 按面值计算;平价 Fvy__ qcHi  
at sight 见票即付 Wh:SZa|  
at the close 按收市盘 ['MG/FKuv  
at the opening 按开市盘 l!plw,PYC  
attestation 见证;见证条款 _U.D*f<3)  
at-the-money option 平价期权 n+M:0{Y|  
attorney 受权人;受托代表人 .O{2]e$  
attornment 新拥有人承认书 LsnM5GU7  
attributable profit 可归属利润 z\,g %u41  
attributable share value 可归属股份价值 g3%Xh0007{  
Auckland Stock Exchange 奥克兰证券交易所 k;w1y(  
auction 拍卖 `4RraJj>0~  
auctioneer 拍卖商 @N,EoSb :  
audit 审计;核数 $#g1Mx{  
Audit Commission 审计署 d7y`AS@q6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Zu\(XN?62  
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〕 X=Q)R1~6v  
audit review 帐目审查 ?v>!wuiP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x.CNDG  
audited account 审计帐目;经审计的帐目 /HsJyp+t  
audited annual account 经审计的周年帐目 *7C t#GC  
audited balance sheet 经审计的资产负债表  iK$)Iy0  
auditor 核数师;核数主任;审计师 'b#`8k~>  
auditor's certificate 核数师证明书;审计师证明书 6uCa iPV  
auditor's report 核数师报告;审计师报告 &+\J "V8  
Aussie bond 澳元债券 yVvO!  
austerity budget 紧缩预算 [a;U'v*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J~6+zBF  
Australia All Ordinaries Index 澳洲所有普通股票指数 WHQg6r  
Australian Dollar [AUD] 澳元 + RX{  
Australian Options Market 澳大利亚期权市场 TKpka]nJ  
Australian Securities Commission 澳洲证券事务监察委员会 njveZav  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r^mP'#  
Australian Stock Exchange 澳大利亚证券交易所 8,pnm  
Austrian Schilling [ATS] 奥地利先令 hBf0kl  
authentication 认证;鉴证 Fu0 dYN  
authority to purchase 委托购买证;委购书 NKD<VMcqw  
authorization 认可;核准;授权;授权书 :?s~,G_*l  
authorization by direction 指示授权 wR\Y+Z   
authorization by instruction 指令授权 Kv'2^B  
authorization by warrant 令状授权 \0iF <0oy  
authorization of unit trust 单位信托的认可 VLuhURI)  
authorized agent 指定代理人 >(s)S[\  
authorized capital 法定资本 31 \l0Jg  
authorized clerk 出市员 37DyDzW)'  
authorized dealer 认可交易商 LfEeFF=#n  
authorized financial institution 认可财务机构 5w)tsGX\  
authorized fund 认可基金 V?Y;.n&y  
authorized fund house 获授权的基金公司;认可基金公司 "d60IM#N?  
authorized institution 认可机构 hA.?19<Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Vu '3%~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -y70-K3  
authorized insurer 获授权保险人;获认可承保人 Z,%^BAJ  
authorized investment 特准投资项目 aA?Uf~ "t  
authorized person 获授权人 &FF%VUfQJ  
authorized representative 获授权代表 96UL](l(`  
authorized share capital 法定股本  ")MjR1p  
automated quotation system 自动报价系统 > 4>!zZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =  *7K_M&  
自动交易系统〔香港期货交易所有限公司〕 {<{ O!  
automatic adjustment mechanism 自动调整机制 !63p?Q=  
automatic adjustment system 自动调整系统 7U> Xi'?  
Automatic Clearing House 自动票据交换所 tLXwszR0r  
automatic exchange rates accumulation system 自动化汇率累集系统 #T1py@b0zA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YIv!\`^ \  
automatic teller machine [ATM] 自动柜员机 3-z; pk  
autopay 自动转帐 duCxYhh|  
available assets 可用资产 <R)%K);  
available fiscal reserve 现存财政储备 p R=FH#  
available profit 可用利润 4}@J]_]Z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w Q /IT}-  
average 平均;平均数;海损 'thWo wE  
average basic salary 平均基本薪金  n4;  
average consumer expenditure 平均消费开支;一般消费开支 '\8gY((7   
average cost 平均成本 k%|7H,7  
average cost of land production 增辟土地平均成本 % UDz4?zx  
average daily turnover 平均每日成交额 o2  
average daily wage rate 平均每日工资率 XKD0n^L[  
average expenditure pattern 平均开支模式 pvdM3+6  
average growth rate 平均增长率 5VD(fW[OW]  
average net fixed assets 固定资产平均净值 iV#sMJN9  
average of relatives 相对价格平均数 Lc.=CBQ  
average price 平均价格 0 @]gW  
average propensity to consume 平均消费倾向;一般消费倾向 S B2R  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Fk(nf9M%  
average rate 平均率 \1Tu P}P  
average revenue 平均收入;平均收益 KY5it9e  
average stock 平均库存;平均存货 `@%hz%8Y  
average yearly rent 平均年租 "Sm'TZx  
avoidance of double taxation 避免双重课税 xN lxi  
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 ?|4Y(0N  
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