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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: iB]xYfQ&@V  
A share A股;甲类股份 "}ms|  
abatement of tax 减税;减扣免税额 ","O8'$OC  
ABN AMRO Bank N.V. 荷兰银行 *[P"2b#  
above-the-line expenditure 线上项目支出;经常预算支出 d'oh-dj %^  
above-the-line receipt 线上项目收入;经常预算收入 ko2T9NI:S  
ABSA Asia Limited 南非联合亚洲有限公司 ?=bqya"Y  
absolute change 绝对数值变更 =02$Dwr  
absolute expenditure 实际开支 [eWZ^Eh"I  
absolute guideline figure 绝对准则数字 VP7g::Ab  
absolute interest 绝对权益 - kGwbV}  
absolute order of discharge 绝对破产解除令 F1Jd-3ei  
absolute profit margin 绝对利润幅度 <Z nVWER  
absolute value 实值;绝对值 Skb d'j  
absolutely vested interest 绝对既得权益 StuQ}  
absorbed cost 已吸收成本;已分摊成本 zeHf(N  
absorption 吸收;分摊;合并 8NE+G.:G  
absorption rate 吸收率;摊配率;分摊率 Y#/mE!&  
ACB Finance Limited 亚洲商业财务有限公司 Z~?1xJ&  
acceptable form of reciprocity 合理的互惠条件 #cnh ~O  
acceptable rate 适当利率;适当汇率 0Z m^6T  
acceptance agreement 承兑协议 gPW% *|D,  
acceptance for honour 参加承兑 bPlqS+ai_  
acceptor 承兑人;接受人;受票人 l"{1v ~I  
acceptor for honour 参加承兑人 ,w9:)B7  
accident insurance 意外保险 nQtp4  
Accident Insurance Association of Hong Kong 香港意外保险公会 B2R^oL' }  
accident insurance scheme 意外保险计划 /.1yxb#Z?,  
accident year basis 意外年度基准 Z8Jrt3l{2  
accommodation 通融;贷款 ep$C nBwE  
accommodation bill 通融票据;空头票据  1?oX"  
accommodation party 汇票代发人 '{[n,xeR  
account balance 帐户余额;帐户结余 M2$.Y om[  
account book 帐簿 A=PJg!  
account collected in advance 预收款项 "CX@a"  
account current book 往来帐簿 x$:P;#  
account of after-acquired property 事后取得的财产报告 mB.j?@Y%  
account of defaulter 拖欠帐目 #80 [q3  
account payable 应付帐款 @U 6jd4?)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 yMd<<:Ap  
account receivable 应收帐款 :j)v=qul  
account receivable report 应收帐款报表 ^%qe&Pe2  
account statement 结单;帐单;会计财务报表 {\-9^RL  
account title 帐户名称;会计科目 G[bWjw86O  
accountant's report 会计师报告 x(tf0[g  
Accountant's Report Rules 会计师报告规则 ~OE1Sd:2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >,9ah"K_x  
Accounting Arrangements 《会计安排》 a(eKb2CX  
accounting basis 会计基础 >, 9R :X(  
accounting by Official Receiver 破产管理署署长呈交的帐目 pkKcTY1Fx  
Accounting Circular 《会计通告》 r'bPSu,  
accounting class 会计类别 YcmLc)a7  
accounting date 记帐日期;会计结算日期 7eR%zNDa  
accounting for money 款项核算 F?Fs x)2k  
Accounting Officer 会计主任 4#D<#!]^  
accounting period 会计报告期;会计期 (v)/h>vS  
accounting policy 会计政策;会计方针 w<P$)~6  
accounting practice 会计惯例 2}BQ=%E!'  
accounting principle 会计准则 BKV,V/*p  
accounting record 会计记录 nj (\+l5  
accounting report 会计报告 auai@)v6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -Gyj]v5y`c  
Accounting Society of China 中国会计学会 YaT6vSz  
accounting statement 会计报表 Sc/\g  
accounting system 会计制度;会计系统 &*JU N}86  
accounting transaction 会计事项;帐务交易 yU{Q`6u T  
accounting treatment 会计处理 #3_t}<fX  
accounting year 会计年度 (>R   
accretion 增值;添加 Q`B K R]/  
accrual 应计项目;应累算数目 E5+-N  
accrual basis 应计制;权责发生制 <Rb[0E$  
accrual basis accounting 应计制会计;权责发生制会计 1zP)~p3a  
accrue 应累算;应计 <Crbc$!OeX  
accrued benefit 应累算利益 I;g>r8N-Bu  
accrued charges 应计费用 yP^C)  
accrued cumulative preference share dividend 应累算的累积优先股股息 |lG7/\A  
accrued expenses 应累算费用 `mE>h4  
accrued interest payable 应付利息;应计未付利息 *I6W6y;E=  
accrued interest receivable 应收利息;应计未收利息 QSNPraT  
accrued right 累算权益 u==`]\_@  
accruing profit 应累算的利润 ng6".u9  
accumulated fiscal reserve 累积财政储备 sq45fRAi  
accumulated profit 累积利润;滚存溢利 f =MP1q[  
accumulated reserve 累积储备 b$JrLZs$_  
accumulation of surplus income 累积收益盈余 B'D\l\w  
acquired assets 既得资产 Q{:=z6&  
acquisition 收购;购置;取得 >>b <)?3Rv  
acquisition cost 购置成本 :AYhBhitC  
acquisition expenses 购置费用 uz /Wbc>y  
acquisition of 100% interest 收购全部股权 #7r13$>!  
acquisition of control 取得控制权 t[4V1:  
acquisition of fixed assets 购置固定资产 *mjPNp'3{m  
acquisition of shell “买壳” g@2f& m  
acquisition price 收购价 }Sr=|j  
act of God 天灾 ak"W/"2:  
acting partner 执事合伙人 53<.Knw5a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \n>7T*iM&  
active partner 积极参与的合伙人 /iw$\F |8  
active trading 交投活跃 eD,'M  
actual circulation 实际流通 hCPyCq]  
actual cost 实际成本 M3 &GO5<  
actual expenditure 实际开支;实际支出 [e f&|Pi-  
actual income 实际入息;实际收入;实际收益 % 4Gt^:J"  
actual market 现货市场 Mpx98xcO  
actual price 现货价;实际价格 P\ia ?9  
actual profit 实际利润 Pq(7lua7  
actual quotation 实盘;实际价位;实际报价 eqSCE6r9x  
actual year basis 按实际年度计算 +'0V6 \y  
actuals 实货 zhgvqg-  
actuarial investigation 精算调查 AaLbJYuKd  
actuarial principle 精算原则 8.zYa(< 2  
actuarial report 精算师报告 }B ?_>0  
Actuarial Society of Hong Kong 香港精算学会 -x VZm8y  
actuarial valuation 精算师估值 jR2^n`D  
actuary 精算师 O<P(UT"  
ad referendum agreement 暂定协议;有待覆核的协定 1$)}EL   
ad valorem duty 从价税;按值征税  :!/ (N  
ad valorem duty system 从价税制 ix_&os]L_  
ad valorem fee 从价费 $U4[a:  
ad valorem tariff 从价关税 |)y-EBZe\"  
additional allowance 额外免税额 \OwCZ!`7i  
additional amount for unexpired risk 未过期风险的额外款额 7nPjeh  
additional assessable profit 补加应评税利润 ENy$sS6[D  
additional assessment 补加评税 &,tj.?NCn  
additional commitment 额外承担 )4R[C={  
additional commitment vote 额外承担拨款 - VdCj%r>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3vHkhhYQ  
additional dependent parent allowance 供养父母额外免税额 {8"Uxj_6V  
additional provision 额外拨款 |pZ:5ta#  
additional stamp duty 附加印花税 c"diNbm[  
additional tax 补加税罚款;补加税款 H5(: 1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'iU+mRLp  
adjudged bankrupt 被裁定破产 I23"DBR3  
adjudicated bankrupt 裁定破产人 ~t<uX "K  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 d*dPi^JjC  
adjudication of bankruptcy 裁定破产;宣告破产 c-**~tb(  
adjudication of insolvency 裁定无力偿还债务 q)3QmA~  
adjusted actual 经调整的实数;调整后的实数 Pa'N)s<  
adjusted current assets 经调整的流动资产;调整后的流动资产 Md&K#)9,(  
adjusted figure 经调整的数字;调整后的数额 ?-'GbOr!  
adjusted liabilities 经调整的负债;调整后的负债 1}~ZsrF  
adjusted loss 经调整的亏损;调整后的亏损 n?QglN  
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 >FS}{O2c  
adjusted profit 经调整的利润;调整后的利润 Sq x'nXgO  
adjusted surplus 经调整的盈余额;调整后的盈余额 P8[k1"c!  
adjusted value 经调整的价值;调整后的价值 #~4;yY\$I  
adjustment 调整;修订;理算〔保险〕 ]:}7-;$V  
adjustment centre 调剂中心 q ,+29  
adjustment lag 调整过程的时间差距;调整时差 C@g/{?\  
adjustment mechanism 调整机制 uANpqT}!  
adjustment of loss 亏损调整 3G'cDemc  
adjustment process 调整过程;调整程序 n72kJ3u.  
adjustment range 调整幅度 +LlAGg]Z  
administered exchange rate 受管制汇率 vDyGxU!#\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c`/kx  
administration expenses 行政费用 Rm}G4Pq  
administration fee 手续费;行政费 :o:Z   
administration in bankruptcy 破产管理 r::0\{{r"p  
administration order 遗产管理令 ,u9 >c*Ss\  
administrator 管理人;遗产管理人 S0ReT*I  
administrator of the estate 遗产管理人 2t?Vl%<  
admission of debt 债项承认书 )6%a9&~H  
admission of proof 接纳债权证明 *;l[|  
advance 放贷款项;垫付款项;预支款项;预付款项 wEw;],ur  
advance account 暂支帐目;预付款帐户 vGOO"r(xL  
advance compensation 预付补偿金 $RYOj{1  
advance from shareholder 股东垫款 @+a}O  
advance pending reimbursement 预支以待日后付还 {{AZW   
advanced economy 先进经济体系 .EC~o  
advancement 预付;预付财产 Z*IW*f&0>1  
advances warrant 垫款令 pb G5y7  
advancing 贷出 39d$B'"<1  
adverse balance 逆差 a*t>Ks'C  
adverse exchange 逆汇 4y!GFhMh  
advertisement addressed to shareholders 在报章刊登的致股东通告 }*b\=AS=  
advice for collection 托收通知书 cYBjsN(!A|  
advice of drawing 提款通知书;汇票通知书 RY1-Zjlb<  
advice of payment 付款通知 |{RCvm  
Advisory Committee [Securities and Futures Commission] 1kD1$5  
谘询委员会〔证券及期货事务监察委员会〕 9m<%+ S5&  
Advisory Committee on Diversification 经济多元化谘询委员会 79I"F'  
affidavit 誓章;遗产申报誓章 Kw2]J)TO  
affidavit of no receipt 述明无收款的誓章 A-*MH#QUKh  
affiliate 联号;联营公司;附属公司 -J0OtrZ  
affiliated company 附属公司;联号;联营公司 o6:@j#b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D&pp <  
affordability 负担能力 wL}X~Xa3i  
African Development Bank [AfDB] 非洲开发银行 k5 *Z@a  
after-acquired property 事后取得的财产 $ab{GxmX'4  
after-hours dealing 市后交易 #V$sb1u  
after-tax profit 税后盈利;税后利润;税后溢利 .EvP%A m  
agency agreement 代理协议 FEX67A8 /;  
agency expenses 代理机构的开支 Cq3Au%7  
agency fee 代理费 @Fzw_qr M  
Agency Law 《代理法》 r?dkE=B  
agent 代理人;承销人 l<'}`  
agent of company 公司代理人 mo,"3YW  
agent's fee 代理人费;经纪费 T!Lv%i*|Y  
aggregate 总计;总数;总体数字 L">m2/ HG  
aggregate amount 总款额;总额 uo*lW2&U  
aggregate assets and liabilities 总体资产与负债 eR/X9<  
aggregate at constant price 按固定价格计算的总体数字 =h|7bYLy  
aggregate demand 总需求 LR'~:46#u  
aggregate gross position 总持仓量 ad9u;uS  
aggregate limit 总限额 #WGyQ u  
aggregate of salaries tax 合计薪俸税 Ga V OMT  
aggregate performance 总体表现;总体业绩 ?}S!8;d  
aggregate supply 总体供应 -y[y.#o  
aggregate surplus 总盈余 t;:Yf  
aggregate total 整体总额 ]\]mwvLT  
aggregate value 总值;合计价值 L(X}37  
aggregated basis 合计基准 8#4Gs Q"  
aggregated net chargeable income 合计应课税入息实额 7HL23Vr k  
aggregation 合并计算;合计;总和 ,dF Y]  
aggregation of incomes of husband and wife 夫妇入息合并计算 7M_GGjP  
aggregation of property 财产的总和 k^K%."INn  
agio 差价;贴水 K6@ %@v  
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》 1v<uA9A%[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {7q8@`Oa  
《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》 %o`Cp64`Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q8]S6,pt  
《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》 T+FlN-iy)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iR8;^C.aT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5bsv05=e  
agreement for a settlement 授产协议 xsrdHP1  
agreement for assignment 转让协议 Tz7R:S.  
agreement for sale 售卖协议;买卖协议 <l>L8{-3  
agreement for sale and purchase 买卖协议 w(ic$  
agreement for the payment of interest 支付利息协议 V;P*/ke  
agreement for the repayment of money 还款协议 :K(+ KN(  
agreement of reinsurance 再保险协议 ZW 5FL-I  
Agricultural Bank of China 中国农业银行 Z'm( M[2K  
air passenger departure tax 飞机乘客离境税 Tc|+:Usy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W#wC  
airport tax 机场税 5"+;}E|q  
alcohol duty 酒精税 RhE|0N=  
alienation 让与;让渡;转让 J`wx72/-ZW  
alimony 生活费;赡养费 #jg3Ku;Y  
All Ordinaries Index [AOI] 所有普通股指数 \tdYTb.  
all risks 全险;综合险 j tqU`|FSQ  
All Sales Record for Stock Market 《股票市场成交报告》 :z$+leNH\  
Allied Capital Resources Limited 新联财务有限公司 ;@n/g U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NIC.c3  
allocation letter 拨款信件 cO-^#di  
allocation of fund 分配款项;预留款项 nzU0=w}V  
allocation of profit 利润分配;溢利分配 *P`k|-  
allocation warrant 拨款令 ^a#W|-:  
allotment 分配;配股 yzXS{#\  
allotment notice 股份配售通知;配股通知 C4|79UG>s  
allotment of shares 股份分配 `|:` yl  
allowable 可获宽免;免税的 lnV!Xuf  
allowable business loss 可扣除的营业亏损 w" A{R  
allowable expenses 可扣税的支出 SWNT}{x]  
allowance 免税额;津贴;备抵;准备金 W@~a#~1O  
allowance for debts 债项的免税额 u#3Cst8Y  
allowance for depreciation by wear and tear 耗损折旧免税额 VxU{ZD~<Z"  
allowance for funeral expenses 殡殓费的免税额 5L\Im^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,@Elw>^  
allowance for repairs and outgoings 修葺及支出方面的免税额 =':B  
allowance to debtor 给债务人的津贴 xJFxrG'c  
alteration of capital 资本更改 Nxm '* -A  
alternate trustee 候补受托人 X\BdN Hr  
amalgamation 合并 =z}M(<G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nh6!h%  
ambit of charges 征税范围;收费范围 MnptC 1N  
amended valuation 经修订的估值 >}86#^F  
American Commodities Exchange 美国商品交易所 >a: 6umY  
American Express Bank Limited 美国运通银行 0'R}'  
American Stock Exchange 美国证券交易所 "}< baz  
amortization 摊销 `V?NS,@$  
amount due from banks 存放银行同业的款项 _,*QJ  
amount due from banks abroad 存放海外银行同业的款项 ?C_Y2JY  
amount due from holding companies 控股公司欠款 nB%[\LtZ?  
amount due from local banks 存放本港银行同业的款项 yuF\YOA9  
amount due to banks 银行同业的存款 H8!lSRq  
amount due to banks abroad 海外银行同业的存款 U2(mWQ[mO  
amount due to holding companies 控股公司存款 0Rh*SoYrC  
amount due to local banks 本港银行同业的存款 t>"|~T$9  
amount due to outport banks 外埠银行同业的存款 s18A  
amount for note issue 发行纸币的款额 Qs_]U  
amount of bond 担保契据的款额 qn` \g  
amount of consideration 代价款额 t;lK=m|  
amount of contribution 供款数额 uHyc7^X>  
amount of indebtedness 负债款额 n5?7iU&JIo  
amount of principal of the loan 贷款本金额 =#vU$~a  
amount of rates chargeable 应征差饷数额 N\ zUQ J  
amount of share capital 股本额 E_K32) J-  
amount of sums assured 承保款额 L>,xG.oG  
amount of variation 变动幅度 R78lV -};Q  
amount of vote 拨款数额 QQUZneIDp  
amount payable 应付款额 49 1 1  
amount receivable 应收款额 qWI8 >my11  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /Fp@j/50  
analysis 分析 |TuFx=~5v  
ancillary risk 附属风险 R"e533  
annual account 周年帐目;周年帐目报表;年度决算;年结  C0j`H(  
annual accounting date 年结日期 *0%G`Q  
annual allowance 每年免税额;年积金;年度津贴;年津 =M34 HPG  
annual balance 年度余额 c)17[9"  
annual disposable income 每年可动用收入 8' +I8J0l  
annual estimates 周年预算 '6Yx03t  
annual fee 年费 Rhh.fV3  
annual general meeting 周年大会 (APGz,^9#  
annual growth rate 年增率;每年增长率 (EOYJHZB!  
annual long-term supplement 长期个案每年补助金 Bet?]4\_  
annual pensionable emolument 可供计算退休金的年薪 [L>AU; :  
annual report 年报 3F9AnS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H`8}w{ft&  
annual return 周年报表;周年申报表;每年报税表格 ~ 6Hi"w  
Annual Return Rules 《周年报表规则》 P64< O 5l/  
annual review of consumer prices 每年消费物价回顾 ,a} vx"~  
annual roll-forward basis 逐年延展方式 stlkt>9  
annual salary 年薪 e>$E67h<~  
annual statement 年度报表;年度决算表 i  M!=/  
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 'E#Bz"T  
annuitant 年金受益人 Z~ DR,:  
annuity 年金 "A&HNkRz  
annuity contract 年金合约 =7<g;u   
annuity on human life 人寿年金 [!b=A:@  
antecedent debt 先前的债项 ~.8p8\H  
ante-dated cheque 倒填日期支票 T3^(I~03  
anticipated expenditure 预期开支 R(DlJ  
anticipated net profit 预期纯利 $jv/00:&  
anticipated revenue 预期收入 k54Vh=p  
anti-inflation measure 反通货膨胀措施 nSh}1Arp/  
anti-inflationary stance 反通货膨胀立场 psE&Rx3)  
apparent deficit 表面赤字 O4Hc"v  
apparent financial solvency 表面偿债能力 <5l!xzvw  
apparent partner 表面合伙人 %8T"h  
application for personal assessment 个人入息课税申请书 4$jb-Aw  
application of fund 资金应用 %jmL#IN)  
application to release as liquidator and to destruct the books of accounts and documents ]"4\]_?r  
申请免除清盘人职务及毁灭帐簿与文件 x8E!Ko](  
appointed actuary 委任精算师 Fs;_z9ej-u  
appointed auditor 委任核数师;委任审计师 $qh?$a  
appointed trustee 委任的受托人 i?CXDuL  
appointer 委任人 %P-z3 0FHp  
apportioned pro rata 按比例分摊 c*`= o( S  
apportionment 分配;分摊 D]$X@2A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =$awUy  
apportionment formula 分摊方程式 uvj`r5ei  
apportionment of estate duty 遗产税的分摊 0|@* `-:VO  
appraisal 估价;评估 hQ}B?'>  
appreciable growth 可观增长 NU$?BiB?R  
appreciable impact 显着影响 e-e*%  
appreciable increase 可观增长 UBve a(z-#  
appreciation 增值;升值 ;]xJC j  
appreciation against other currencies 相对其他货币升值 w-9fskd6e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lq\/E`fc`  
appreciation tax 增值税 W=@]YI  
appropriation 拨款;拨用;拨付 QAmb_:^"d  
appropriation account 拨款帐目 =dT sGNz  
Appropriation Bill 拨款法案 !`?*zf  
appropriation-in-aid system 补助拨款办法 Ud[Zv?tA:  
approved assets 核准资产 c @~j}(A  
approved basket stock 认可一篮子证券 3,RaM^5dV  
approved budget 核准预算 yCT:U&8%F  
approved charitable donation 认可慈善捐款 P n|*(sTl  
approved charitable institution 认可慈善机构 f|X./J4Bl  
approved currency 核准货币;认可货币 l d4#jV ei  
approved estimates 核准预算 9>na3ISh  
approved estimates of expenditure 核准开支预算 a+Z95~*sZ"  
approved overseas insurer 核准海外保险人 rYYAZ(\8  
approved overseas trust company 核准海外信托公司 WN%KA TA  
approved pooled investment fund 核准汇集投资基金 1JXa/f+  
approved provident fund scheme 认可公积金计划 szx7CP`<8  
approved provision 核准拨款 ,/>hWAx  
approved redeemable share 核准可赎回股份 cy-Bhk0H  
approved regional stock 认可地区性证券 251^>x.R  
approved retirement scheme 认可退休金计划 $Q cr  
approved subordinated loan 核准附属贷款 1hn4YcHb  
arbitrage 套戥;套汇;套利 N ?mTAF'M  
arbitrageur 套戥者;套汇者 <Fa]k'<^)  
arbitrary amount 临时款项 W{!GL  
arrangement 措施;安排;协定 43 h0i-%1  
arrears 欠款 3A(sT}  
arrears of pay 欠付薪酬 rG*Zp7{  
arrears of revenue 逾期未收税款;逾期未收的帐项 bijE]:<AE7  
articles of association 组织章程;组织细则;组织章程细则 SsE8;IGH  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3j iSvrfI  
ascertainment of profit 确定利润 `pzXh0}|  
"Asia Clear" “亚洲结算系统” [j]3='2}G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 toCxY+"nbU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xF4>D!T%8  
Asian Development Fund [ADF] 亚洲发展基金 |/R)FT#i  
Asian dollar bond 亚洲美元债券 |*+f N8  
Asian dollar market 亚洲美元市场 "=S< xT+  
Asian dollar rate 亚洲美元利率 ~;*SW[4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "V;5Lp b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F.0CJ7s  
asked price 沽盘;喊价;索价;卖方报价 N=QeeAI}}m  
assessable income 应评税入息 ?zD? -  
assessable loss 应评税亏损 7z=zJ4C  
assessable profit 应评税利润 _*SA_.0  
assessable value 应评税值 5B lptC  
assessed profit 估定利润 ^gK8 u]>  
assessed value 经评估价值 A@kp` -  
assessment 评税;评定;估价;评税单 +v`?j+6z  
assessment number 评税编号;估价编号 k9ThWo/#u  
assessment of additional tax 补加税评税 Vg0$5@  
assessment of performance 业绩评估;实绩评价 vIi#M0@N  
Assessor 评税主任 v;q<h  
asset price bubbles 资产价格泡沫 dvAvG.;U  
asset-backed securities 具资产保证的证券 &F*L=Ng  
assets accretion 资产增值 Tjfg[Z/x  
assets and liabilities 资产与负债 '<A:`V9M}v  
assets betterment statement 资产递增表;资产改进表 YB^[HE\#y  
assets lending 实物放款;有抵押贷款 &3Q!'pJJ  
assets of the company passing on the death 死者去世时转移的公司资产 'ow`ej  
assets pledged as security for liabilities 用作负债抵押的资产 S-^RZ"  
assets portfolio 资产投资组合 %YI Xk1  
assets price 资产价格 'n9<z)/,!  
assets quality 资产质素 2&f] v`|M|  
assets realization 资产变现 |-W7n'n  
assets refinancing arrangement 资产再集资安排 1q])"l"<  
assets securitization 资产证券化 Iq@:n_~  
assets situated outside Hong Kong 在香港以外地方的资产 hpxqL%r  
assets stripping 削减资产;拆卖资产 :jol Nl|a  
assets value 资产值 -\b$5oa(  
assignee 承让人 !f\q0Gnl  
assignment 转让;转让书;转让契 D{]t50a.  
assignment of interest 权益转让 {c'2{`px 5  
assignment of letters patent and trade mark 专利证书及商标转让 \BV$p2m5-  
assignment of property 物业转让;物业转让书 t4a/\{/#9|  
assignment right 转让权 (QPfrR=J4  
assignor 转让人 ;^q@w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6/m|Sg.m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yA8e"$  
associate member 附属会员 T+OQa+E@P  
associated body corporate 相联法人团体 [7Yfv Xp  
associated company 相联公司;联属公司 $c!cO" U  
associated corporation 相联法团 |a(%a43fC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HAHv^  
公认会计师公会〔英国〕 I.[2-~yf  
Association of Futures Exchange Brokers 香港期货经纪协会 U4J9b p|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hPs7mnSW  
association of underwriters 承保人组织 h}X^  
assumption of control 接管 6;02_C]\o  
assurance 担保;保险;转易;转易书 03F%!Rm/j  
assurance of interest 权益的转易 %_rdO(   
at 19XX price 按一九XX年价格计算 R6^U9 fDG  
at a discount 按赔价计算;按贴水价格计算;打折扣 }tvLe3O  
at a premium 按溢价计算;按升水价格计算 )575JY `6K  
at call 通知付款;按通知  k3[%pS  
at constant market price 按固定市价计算 8i H'cX  
at constant price 按固定价格计算 W 6_~.m"b  
at cost 按成本计算 W| z djb  
at current market price 按当时市价计算;按现时市价计算 wA+QUN3#n  
at current price 按当时价格计算;按现时价格计算 Qi 3di  
at factor cost 按要素成本计算;按生产要素成本计算 u&q RK>wLa  
at money-of-the-day price 按付款当日价格计算 wABaNB=9;  
at or better 按指定或较佳价位〔买卖指令〕 I7b_dJD;*  
at par 按面值计算;平价 qSB]Zm<  
at sight 见票即付 ,]1oG=`3v  
at the close 按收市盘 9~bl  
at the opening 按开市盘 njbEw4nX  
attestation 见证;见证条款 wT;3>%Mtr  
at-the-money option 平价期权 %^e~;i=2  
attorney 受权人;受托代表人 ::k>V\;  
attornment 新拥有人承认书 Q&zEa0^rG6  
attributable profit 可归属利润 (=hXt=hZ  
attributable share value 可归属股份价值 8VbHZ9Q  
Auckland Stock Exchange 奥克兰证券交易所 ]}KoW?M  
auction 拍卖 IO,ddVO  
auctioneer 拍卖商 J^}w,r *=  
audit 审计;核数 (zW;&A  
Audit Commission 审计署 LaI(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vx:MLmZ.  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 j"FX ?|4  
audit review 帐目审查 (8M^|z}q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'S_kD! BO  
audited account 审计帐目;经审计的帐目 3~zK :(  
audited annual account 经审计的周年帐目 80PlbUBb!  
audited balance sheet 经审计的资产负债表 v35wlt^}  
auditor 核数师;核数主任;审计师 t`PA85.|d  
auditor's certificate 核数师证明书;审计师证明书 !$ $|zB%  
auditor's report 核数师报告;审计师报告 64qm  
Aussie bond 澳元债券 *?;<buJb?  
austerity budget 紧缩预算 Y)?dq(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L@ ,-V  
Australia All Ordinaries Index 澳洲所有普通股票指数 0((3q'[ <  
Australian Dollar [AUD] 澳元 2h<{~;  
Australian Options Market 澳大利亚期权市场 ?{bF3Mz=  
Australian Securities Commission 澳洲证券事务监察委员会 Q o}&2m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q.5C$I  
Australian Stock Exchange 澳大利亚证券交易所 J. ]~J|K  
Austrian Schilling [ATS] 奥地利先令 Mx ?{[zT"  
authentication 认证;鉴证 #[.vfG  
authority to purchase 委托购买证;委购书 |K},f,  
authorization 认可;核准;授权;授权书 #St=%!  
authorization by direction 指示授权 )Fc` rY  
authorization by instruction 指令授权 it=4cHT  
authorization by warrant 令状授权 4@,d{qp~  
authorization of unit trust 单位信托的认可 ;DMv?-H  
authorized agent 指定代理人 wzX 1!?  
authorized capital 法定资本 Qt+|s&HGt  
authorized clerk 出市员 UjmBLXz@T  
authorized dealer 认可交易商 uZsm=('ww  
authorized financial institution 认可财务机构 13oR-Stj|  
authorized fund 认可基金 T6s~f$G  
authorized fund house 获授权的基金公司;认可基金公司 # 2As-9  
authorized institution 认可机构 EJ$-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^;J@]&[ ~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m'Jk!eo  
authorized insurer 获授权保险人;获认可承保人 z^s40707x  
authorized investment 特准投资项目  &Gp~)%  
authorized person 获授权人 g8 (zvG;Y  
authorized representative 获授权代表 E?c)WA2iH  
authorized share capital 法定股本 }}a<!L,{  
automated quotation system 自动报价系统 >>lT-w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7aH E:Dnwp  
自动交易系统〔香港期货交易所有限公司〕 j M%qv  
automatic adjustment mechanism 自动调整机制 s : c  
automatic adjustment system 自动调整系统 R} nY8zE  
Automatic Clearing House 自动票据交换所 az7<@vSXi  
automatic exchange rates accumulation system 自动化汇率累集系统 2ql7*g?Uq@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 iz'#K?PF_  
automatic teller machine [ATM] 自动柜员机 5#~ARk*?a  
autopay 自动转帐 jr@u  
available assets 可用资产 PV?XpT  
available fiscal reserve 现存财政储备 7g(,$5  
available profit 可用利润 }s;W{Q  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 /1X0h  
average 平均;平均数;海损 7 4rmxjiN  
average basic salary 平均基本薪金 "hRw_<  
average consumer expenditure 平均消费开支;一般消费开支 wH&Rjn  
average cost 平均成本 zh5{t0E}C  
average cost of land production 增辟土地平均成本 'jp nQcwxx  
average daily turnover 平均每日成交额 n7~!klF-  
average daily wage rate 平均每日工资率 `Q2 `":  
average expenditure pattern 平均开支模式 'T54k  
average growth rate 平均增长率 1x+Y gL5  
average net fixed assets 固定资产平均净值 846j<fE  
average of relatives 相对价格平均数 -a`EL]NX  
average price 平均价格 Lu&2^USTO  
average propensity to consume 平均消费倾向;一般消费倾向 s&S8P;K|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 7&G[mOx0  
average rate 平均率 EUdu"'=4a  
average revenue 平均收入;平均收益 A(y^1Nm  
average stock 平均库存;平均存货 mq$mB1$3u  
average yearly rent 平均年租 RYMOLX84  
avoidance of double taxation 避免双重课税 jREj]V>  
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 ?4=8z8((!  
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