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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: 66po SZR@  
A share A股;甲类股份 V7k!;0u v  
abatement of tax 减税;减扣免税额 HUel  
ABN AMRO Bank N.V. 荷兰银行 Q@C  y\l  
above-the-line expenditure 线上项目支出;经常预算支出 ! z5Ozm+}  
above-the-line receipt 线上项目收入;经常预算收入 - R`nitf  
ABSA Asia Limited 南非联合亚洲有限公司 ;20sh^~  
absolute change 绝对数值变更 JRDIGS_~  
absolute expenditure 实际开支 c7R6.T  
absolute guideline figure 绝对准则数字 !]&+g'aC3  
absolute interest 绝对权益 LXRIo2ynuw  
absolute order of discharge 绝对破产解除令 o3le[6C/8=  
absolute profit margin 绝对利润幅度 DyRU$U  
absolute value 实值;绝对值 8(H!iKHe  
absolutely vested interest 绝对既得权益 o\nFSG kn  
absorbed cost 已吸收成本;已分摊成本 Bey9P)_Of  
absorption 吸收;分摊;合并 o9Tsyjbj  
absorption rate 吸收率;摊配率;分摊率 gbu)bqu2x  
ACB Finance Limited 亚洲商业财务有限公司 mqiCn]8G  
acceptable form of reciprocity 合理的互惠条件 0 R>!jw  
acceptable rate 适当利率;适当汇率 O#)YbaE  
acceptance agreement 承兑协议 .gCun_td#  
acceptance for honour 参加承兑 qh6Q#s>tH  
acceptor 承兑人;接受人;受票人 O/oLQoH  
acceptor for honour 参加承兑人 161IWos  
accident insurance 意外保险  |  
Accident Insurance Association of Hong Kong 香港意外保险公会 q oz[x  
accident insurance scheme 意外保险计划 Qgq VbJP"  
accident year basis 意外年度基准 |sAl k,8s  
accommodation 通融;贷款 !@FzP@  
accommodation bill 通融票据;空头票据 QPB ^%8  
accommodation party 汇票代发人 V:lKF')  
account balance 帐户余额;帐户结余 3.Jk-:u %m  
account book 帐簿 nMBF/75  
account collected in advance 预收款项 X//=OpS`  
account current book 往来帐簿 yY"n:&T(  
account of after-acquired property 事后取得的财产报告 -e_pw,5c '  
account of defaulter 拖欠帐目 }?9A:&  
account payable 应付帐款 ]5e|W Q>*X  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zTw<9Nf  
account receivable 应收帐款 .Z@iz5  
account receivable report 应收帐款报表 @ b} -<~  
account statement 结单;帐单;会计财务报表 gdg "g6b  
account title 帐户名称;会计科目  >Xxi2Vy  
accountant's report 会计师报告 SjvSnb_3  
Accountant's Report Rules 会计师报告规则 R vd'uIJ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (:RYd6i  
Accounting Arrangements 《会计安排》 L!Gpk)}[i  
accounting basis 会计基础 nlc$"(eA[H  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^a7a_M  
Accounting Circular 《会计通告》 {-hu""x>  
accounting class 会计类别 5GURfG3{  
accounting date 记帐日期;会计结算日期 F1% ^,;  
accounting for money 款项核算 wjHH%y  
Accounting Officer 会计主任 D*g K,`  
accounting period 会计报告期;会计期 w$jSlgUHy)  
accounting policy 会计政策;会计方针 k: z)Sw  
accounting practice 会计惯例 "XU)(<p  
accounting principle 会计准则 U(hIT9  
accounting record 会计记录 c7]0 >nU;  
accounting report 会计报告 9x#T j/5%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?:+p#&I  
Accounting Society of China 中国会计学会 Am >b7Z!  
accounting statement 会计报表 r>6FJ:Tx  
accounting system 会计制度;会计系统 }eSrJgF4M  
accounting transaction 会计事项;帐务交易 &3\3wcZ,q  
accounting treatment 会计处理 ~eXI}KhBw6  
accounting year 会计年度 $?DEO[p.  
accretion 增值;添加 ,2mq}u>WU  
accrual 应计项目;应累算数目 n/% M9osF  
accrual basis 应计制;权责发生制 q<cxmo0S  
accrual basis accounting 应计制会计;权责发生制会计 >oapw5~5  
accrue 应累算;应计 <Kk?BRxi  
accrued benefit 应累算利益 Xc<Hm  
accrued charges 应计费用 hwSxdT6  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?2K~']\S  
accrued expenses 应累算费用 l=<},_]{  
accrued interest payable 应付利息;应计未付利息 u&e?3qKX(  
accrued interest receivable 应收利息;应计未收利息 w3"%d~/[x  
accrued right 累算权益 }wC=p>zA  
accruing profit 应累算的利润 Tz7|OV_W$  
accumulated fiscal reserve 累积财政储备 i4)]lWnd  
accumulated profit 累积利润;滚存溢利 FaKZ|~Y e  
accumulated reserve 累积储备 <'~6L#>,<  
accumulation of surplus income 累积收益盈余 "7w=LhzV[$  
acquired assets 既得资产 'T]Ok\  
acquisition 收购;购置;取得 %<MI]D  
acquisition cost 购置成本 HE+D]7^  
acquisition expenses 购置费用 % "^CrG  
acquisition of 100% interest 收购全部股权 O{EbL5p  
acquisition of control 取得控制权 /{-J_+u*%  
acquisition of fixed assets 购置固定资产 -`PLewvX  
acquisition of shell “买壳” MTn}]blH  
acquisition price 收购价 3o#K8EL  
act of God 天灾 eyos6Qi  
acting partner 执事合伙人 72= 4#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %Ybr5$_  
active partner 积极参与的合伙人 cea e~  
active trading 交投活跃 n]3Z~HoZ  
actual circulation 实际流通 :#=B wdC  
actual cost 实际成本 m[hHaX  
actual expenditure 实际开支;实际支出 Q}1qt4xy*  
actual income 实际入息;实际收入;实际收益 a@! O}f*  
actual market 现货市场 |wyua@2  
actual price 现货价;实际价格 SfPtG  
actual profit 实际利润 Gyc _B  
actual quotation 实盘;实际价位;实际报价 <,J O  
actual year basis 按实际年度计算 u`pw'3hY  
actuals 实货 GYV%RD#  
actuarial investigation 精算调查 rfV{+^T;  
actuarial principle 精算原则 B+2.:Zn6  
actuarial report 精算师报告 2>m"CG  
Actuarial Society of Hong Kong 香港精算学会 G~/*!?&z  
actuarial valuation 精算师估值 1{G@'# (  
actuary 精算师  k.\4<}  
ad referendum agreement 暂定协议;有待覆核的协定 }*7Gq  
ad valorem duty 从价税;按值征税 3w+ +F@(  
ad valorem duty system 从价税制 Gg%pU+'T  
ad valorem fee 从价费 od*#)   
ad valorem tariff 从价关税 Pxgal4{6  
additional allowance 额外免税额 r|ogF8YN  
additional amount for unexpired risk 未过期风险的额外款额 x)f<lZ^L&H  
additional assessable profit 补加应评税利润 '~xiD?:  
additional assessment 补加评税 Sy^@v%P'A  
additional commitment 额外承担 kE1k@h#/  
additional commitment vote 额外承担拨款 a,e;(/#\7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U:8cz=#  
additional dependent parent allowance 供养父母额外免税额 "|/q4JN)7d  
additional provision 额外拨款 Bd[H@oKru  
additional stamp duty 附加印花税 ZpZoOdjslV  
additional tax 补加税罚款;补加税款 1czU$!MV  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sAjN<P  
adjudged bankrupt 被裁定破产 6ciA|J'MR  
adjudicated bankrupt 裁定破产人 LWV^'B_X-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 'r} y{`3M  
adjudication of bankruptcy 裁定破产;宣告破产 G_xql_QR  
adjudication of insolvency 裁定无力偿还债务 H`7T;`Yb  
adjusted actual 经调整的实数;调整后的实数 UFeQ%oRa8  
adjusted current assets 经调整的流动资产;调整后的流动资产 0kaMYV?  
adjusted figure 经调整的数字;调整后的数额 ^ j<2s"S  
adjusted liabilities 经调整的负债;调整后的负债 }p*WH$!~  
adjusted loss 经调整的亏损;调整后的亏损 M+7jJ?n  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 kMg[YQ]OC  
adjusted profit 经调整的利润;调整后的利润 avUdv V-  
adjusted surplus 经调整的盈余额;调整后的盈余额 +d3h @gp  
adjusted value 经调整的价值;调整后的价值 35YDP|XZb  
adjustment 调整;修订;理算〔保险〕 @ZtvpL}e  
adjustment centre 调剂中心 TrBtTqH)  
adjustment lag 调整过程的时间差距;调整时差 X&!($*/  
adjustment mechanism 调整机制 5E2T*EXSh  
adjustment of loss 亏损调整 R%Xz3Z&|  
adjustment process 调整过程;调整程序 ZsGJ[  
adjustment range 调整幅度 LqS_%6^  
administered exchange rate 受管制汇率 %/RT}CBBsW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c\rP"y|S};  
administration expenses 行政费用 rC6EgWt<V  
administration fee 手续费;行政费 `(~oZbErM  
administration in bankruptcy 破产管理 8>DX :`  
administration order 遗产管理令 b>nwX9Y/U  
administrator 管理人;遗产管理人 T|uG1  
administrator of the estate 遗产管理人 _"82W^Wi  
admission of debt 债项承认书 L"( {6H  
admission of proof 接纳债权证明 ZJHaY09N  
advance 放贷款项;垫付款项;预支款项;预付款项 >eX9dA3X  
advance account 暂支帐目;预付款帐户 cY.5z:7u~v  
advance compensation 预付补偿金 3GXmyo:o$  
advance from shareholder 股东垫款 [\=1|t5n~  
advance pending reimbursement 预支以待日后付还 }q:4Zh'l!  
advanced economy 先进经济体系 ^h"@OEga?  
advancement 预付;预付财产 c`7dNx  
advances warrant 垫款令 PsN_c[+  
advancing 贷出 VRUA<x  
adverse balance 逆差 3u9}z+q  
adverse exchange 逆汇 'w_Qs~6~{  
advertisement addressed to shareholders 在报章刊登的致股东通告 P@U2Q%\  
advice for collection 托收通知书 l$C Y gm  
advice of drawing 提款通知书;汇票通知书 _: !7M ^IU  
advice of payment 付款通知 ;;Jx1Q  
Advisory Committee [Securities and Futures Commission] FMC]KXSd  
谘询委员会〔证券及期货事务监察委员会〕 {G{ >Qa|  
Advisory Committee on Diversification 经济多元化谘询委员会 ] m #*4  
affidavit 誓章;遗产申报誓章 v+'*.Iv:  
affidavit of no receipt 述明无收款的誓章 ubl)$jZ:Q  
affiliate 联号;联营公司;附属公司 _Pn 1n  
affiliated company 附属公司;联号;联营公司 (ZQ?1Qxo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2W;2._  
affordability 负担能力 c=p!2jJ1K~  
African Development Bank [AfDB] 非洲开发银行 LVJn2t^  
after-acquired property 事后取得的财产 VhU,("&pm  
after-hours dealing 市后交易 &,$N|$yK}|  
after-tax profit 税后盈利;税后利润;税后溢利 ra^"Vr  
agency agreement 代理协议 Jl ?_GX}ZY  
agency expenses 代理机构的开支 ^(7Qz&q  
agency fee 代理费 Z5[g[Q  
Agency Law 《代理法》 Ce} m_  
agent 代理人;承销人 y_2B@cj  
agent of company 公司代理人 ym2"D?P (  
agent's fee 代理人费;经纪费 Eopb##o  
aggregate 总计;总数;总体数字 xn1, o MY=  
aggregate amount 总款额;总额 z]!w@:  
aggregate assets and liabilities 总体资产与负债 i~rb-~o  
aggregate at constant price 按固定价格计算的总体数字 rg I Z  
aggregate demand 总需求 |]b,% ?,U  
aggregate gross position 总持仓量 2Vx x  
aggregate limit 总限额 >*$Xbj*  
aggregate of salaries tax 合计薪俸税 )<.y{_QUN  
aggregate performance 总体表现;总体业绩 '-P+|bZW4  
aggregate supply 总体供应 -a7BVEFts  
aggregate surplus 总盈余 d5n>2iO  
aggregate total 整体总额 G'{&*]Z\:  
aggregate value 总值;合计价值  |?ZNGPt  
aggregated basis 合计基准 5JS*6|IbD{  
aggregated net chargeable income 合计应课税入息实额 2fP;>0?  
aggregation 合并计算;合计;总和 Ij:yTu   
aggregation of incomes of husband and wife 夫妇入息合并计算 @su!9]o  
aggregation of property 财产的总和 l$m}aQ%h  
agio 差价;贴水 j k&\{  
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》 @I?: x4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j)#GoU=w  
《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》 AL|3_+G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D{JwZL@7k2  
《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》 $5>m\wrl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f0*_& rP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =:\5*  
agreement for a settlement 授产协议 ow#8oUf=  
agreement for assignment 转让协议 ]N:Wt2  
agreement for sale 售卖协议;买卖协议 0+AMN-  
agreement for sale and purchase 买卖协议 N\Ab0mDOV.  
agreement for the payment of interest 支付利息协议 x|g2H.n  
agreement for the repayment of money 还款协议 8[:G/8VI  
agreement of reinsurance 再保险协议 Nop61zj  
Agricultural Bank of China 中国农业银行 "_:6v64Gx  
air passenger departure tax 飞机乘客离境税 yh.WTgcW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'a>D+A:  
airport tax 机场税 Wlp`D  
alcohol duty 酒精税 C#L|7M??;  
alienation 让与;让渡;转让 6Y9<| .  
alimony 生活费;赡养费 kR{$&cE^  
All Ordinaries Index [AOI] 所有普通股指数 M*aYcIU((  
all risks 全险;综合险 NosOd*S  
All Sales Record for Stock Market 《股票市场成交报告》 #p-\Y7f  
Allied Capital Resources Limited 新联财务有限公司 *pyC<4W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?5wsgP^  
allocation letter 拨款信件 JX`>N(K4\  
allocation of fund 分配款项;预留款项 BJ{?S{"6%G  
allocation of profit 利润分配;溢利分配 *?+2%zP  
allocation warrant 拨款令 N:,V{Pw  
allotment 分配;配股 k;r[m ,$  
allotment notice 股份配售通知;配股通知 HstL'{&,-m  
allotment of shares 股份分配 yGH')TsjD  
allowable 可获宽免;免税的 +P.JiH`\=  
allowable business loss 可扣除的营业亏损 l`a_0  
allowable expenses 可扣税的支出 "e/"$z'ca  
allowance 免税额;津贴;备抵;准备金 =`l><  
allowance for debts 债项的免税额 " +hUt  
allowance for depreciation by wear and tear 耗损折旧免税额 fyxc4-D  
allowance for funeral expenses 殡殓费的免税额 ^1Bk*?Yx\x  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y(=0  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,C|aiSh0-  
allowance to debtor 给债务人的津贴 )))AxgM  
alteration of capital 资本更改 ?',Wn3A  
alternate trustee 候补受托人 \\35} 9  
amalgamation 合并 X n Rm9%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^MVOaV65  
ambit of charges 征税范围;收费范围 O mph(  
amended valuation 经修订的估值 ^}lL@Bd|  
American Commodities Exchange 美国商品交易所 $SfY<j,R  
American Express Bank Limited 美国运通银行 c*R18,5-  
American Stock Exchange 美国证券交易所 ?\zyeWK0L  
amortization 摊销 boZ/*+t  
amount due from banks 存放银行同业的款项 ;HiaX<O!  
amount due from banks abroad 存放海外银行同业的款项 -?Cu-'  
amount due from holding companies 控股公司欠款 LYTnMrM  
amount due from local banks 存放本港银行同业的款项 }TDq7-(g  
amount due to banks 银行同业的存款 _B\87e  
amount due to banks abroad 海外银行同业的存款 U\>k>|Jr{  
amount due to holding companies 控股公司存款 ".?y!VY  
amount due to local banks 本港银行同业的存款 \U'*B}Sz  
amount due to outport banks 外埠银行同业的存款 u(JuU/U  
amount for note issue 发行纸币的款额 C}\kp0mz  
amount of bond 担保契据的款额  !>Q{co'  
amount of consideration 代价款额 D2zqDo<+;  
amount of contribution 供款数额 wd1>L) T  
amount of indebtedness 负债款额 SRrp= >w?  
amount of principal of the loan 贷款本金额 ^[v>B@p*{  
amount of rates chargeable 应征差饷数额 lo36b zbT  
amount of share capital 股本额 !"'@c  
amount of sums assured 承保款额 T7N\b]?j@Y  
amount of variation 变动幅度 ,QLy }=N  
amount of vote 拨款数额 tR_DN  
amount payable 应付款额 o_r{cnu  
amount receivable 应收款额 !ED,'d%J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5xa!L@)`wF  
analysis 分析 S4OOm[8  
ancillary risk 附属风险 J$-1odL0Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 jI$7vmO  
annual accounting date 年结日期 VYrs4IFT$  
annual allowance 每年免税额;年积金;年度津贴;年津 A$?o3--#]G  
annual balance 年度余额 TBgiA}|\D  
annual disposable income 每年可动用收入 2(R{3E4.  
annual estimates 周年预算 g^^^fKUp)  
annual fee 年费 b)T6%2  
annual general meeting 周年大会 ~}Z{hs)  
annual growth rate 年增率;每年增长率 B&}lYo  
annual long-term supplement 长期个案每年补助金 <lWBhrz  
annual pensionable emolument 可供计算退休金的年薪 ~u r}6T  
annual report 年报 x_= 3 !)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A64c,Uv  
annual return 周年报表;周年申报表;每年报税表格 h9 rrkV9  
Annual Return Rules 《周年报表规则》 ,u14R]  
annual review of consumer prices 每年消费物价回顾 =-G4 BQ  
annual roll-forward basis 逐年延展方式 Sf t,$  
annual salary 年薪 ")w~pZE&+  
annual statement 年度报表;年度决算表 u2*."W\  
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 $C8s  
annuitant 年金受益人 q2M%AvR  
annuity 年金 Ub[UB%(T  
annuity contract 年金合约 OO;I^`Yn  
annuity on human life 人寿年金 XOEf,"  
antecedent debt 先前的债项 kZ!&3G9>-  
ante-dated cheque 倒填日期支票 Ex{;&UWm  
anticipated expenditure 预期开支 d/E0opv  
anticipated net profit 预期纯利 &]c7<=`K"  
anticipated revenue 预期收入 s2K8|q=  
anti-inflation measure 反通货膨胀措施 /1r {z1pv\  
anti-inflationary stance 反通货膨胀立场 l Ng)k1  
apparent deficit 表面赤字 iF1zLI<A  
apparent financial solvency 表面偿债能力 H)K.2Q  
apparent partner 表面合伙人 oB+@05m8  
application for personal assessment 个人入息课税申请书 l#]+I YD  
application of fund 资金应用 pH0MVu(W  
application to release as liquidator and to destruct the books of accounts and documents epP_~TU  
申请免除清盘人职务及毁灭帐簿与文件 E,[v%Xw   
appointed actuary 委任精算师 s$/ Z+"f(  
appointed auditor 委任核数师;委任审计师 TH+TcYqO  
appointed trustee 委任的受托人 CDDEWVd  
appointer 委任人 ^k!u  
apportioned pro rata 按比例分摊 Bc}e ??F  
apportionment 分配;分摊 ; $UB@)7%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qx}*L'xB  
apportionment formula 分摊方程式 oSP^ .BJ$  
apportionment of estate duty 遗产税的分摊 t0)hd X  
appraisal 估价;评估 mm N $\2  
appreciable growth 可观增长 ^1XnnQa  
appreciable impact 显着影响 ~bfjP2 g  
appreciable increase 可观增长 R#/0}+-M  
appreciation 增值;升值 Qa1G0qMEIF  
appreciation against other currencies 相对其他货币升值 g]._J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5 ~"m$/yE  
appreciation tax 增值税 ZMch2 U8  
appropriation 拨款;拨用;拨付 3UJSK+d\  
appropriation account 拨款帐目 ak(P<OC-  
Appropriation Bill 拨款法案 $oZV 54  
appropriation-in-aid system 补助拨款办法 gn[h:+H&  
approved assets 核准资产 K Z0%J5  
approved basket stock 认可一篮子证券 r7v 1q  
approved budget 核准预算 u6*mHkM  
approved charitable donation 认可慈善捐款 ['l}*  
approved charitable institution 认可慈善机构 !3o]mBH8  
approved currency 核准货币;认可货币 Y+3r{OI  
approved estimates 核准预算 wodff_l  
approved estimates of expenditure 核准开支预算 wr2F]1bh@  
approved overseas insurer 核准海外保险人 U?ZxQj66}  
approved overseas trust company 核准海外信托公司 `e5f69"  
approved pooled investment fund 核准汇集投资基金 ^2mCF  
approved provident fund scheme 认可公积金计划 hle@= e/n  
approved provision 核准拨款 `~LaiN.  
approved redeemable share 核准可赎回股份 }k6gO0z  
approved regional stock 认可地区性证券 1VG7[#Zy  
approved retirement scheme 认可退休金计划 _i0,?U2C  
approved subordinated loan 核准附属贷款 s?&UFyYb,  
arbitrage 套戥;套汇;套利 G3t\2E9S  
arbitrageur 套戥者;套汇者 `R:HMO[ow  
arbitrary amount 临时款项 E\~!E20^  
arrangement 措施;安排;协定 !(qaudX{>k  
arrears 欠款 Q_A?p$%;L  
arrears of pay 欠付薪酬 It8@Cp.dU  
arrears of revenue 逾期未收税款;逾期未收的帐项 <Kq!)) J'  
articles of association 组织章程;组织细则;组织章程细则 -)E6{  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +Z/aG k;  
ascertainment of profit 确定利润 L%4Do*V&  
"Asia Clear" “亚洲结算系统” Mj:=$}rs^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {c=H#- A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &fwb?Vn4  
Asian Development Fund [ADF] 亚洲发展基金 u]t#Vf-$u  
Asian dollar bond 亚洲美元债券 o&rNM5:  
Asian dollar market 亚洲美元市场 9jrlB0  
Asian dollar rate 亚洲美元利率 ](^BQc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5i&+.?(Z=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vv`,H~M6  
asked price 沽盘;喊价;索价;卖方报价 K$~Ja  
assessable income 应评税入息 \@*D;-b  
assessable loss 应评税亏损 W sDFui  
assessable profit 应评税利润 YXTd^M~@D  
assessable value 应评税值 [f-<M@id/  
assessed profit 估定利润 >^d+;~Q;  
assessed value 经评估价值  .KE2sodq  
assessment 评税;评定;估价;评税单 c+]5[6  
assessment number 评税编号;估价编号 +q)B4A'J!  
assessment of additional tax 补加税评税 'M3V#5l)@|  
assessment of performance 业绩评估;实绩评价 l1}HJmom  
Assessor 评税主任 o%?~9rf]]  
asset price bubbles 资产价格泡沫 M\bea  
asset-backed securities 具资产保证的证券 8f-B-e?k  
assets accretion 资产增值 YN5p@b=FX  
assets and liabilities 资产与负债 __,}/|K2  
assets betterment statement 资产递增表;资产改进表 @m ?&7{y#?  
assets lending 实物放款;有抵押贷款 -wn(J5NnR  
assets of the company passing on the death 死者去世时转移的公司资产 Xq.G vZS`  
assets pledged as security for liabilities 用作负债抵押的资产 A*+KlhT  
assets portfolio 资产投资组合 YX6[m6L U  
assets price 资产价格 F$>^pw  
assets quality 资产质素 RyN?Sn5)  
assets realization 资产变现 ;NrU|g/ksX  
assets refinancing arrangement 资产再集资安排 "pkn  
assets securitization 资产证券化 x-ZCaa}O  
assets situated outside Hong Kong 在香港以外地方的资产 c!>",rce  
assets stripping 削减资产;拆卖资产 T\$r|  
assets value 资产值 Ih5F\eM  
assignee 承让人 H%`|yUE(  
assignment 转让;转让书;转让契 Ed&M  
assignment of interest 权益转让 ewzZb*\  
assignment of letters patent and trade mark 专利证书及商标转让 mi$*,fz  
assignment of property 物业转让;物业转让书 ~JxAo\2i  
assignment right 转让权 /? HLEX  
assignor 转让人 ryoD 1OE  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 . g95E<bd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FR1se  
associate member 附属会员 `1)n2<B  
associated body corporate 相联法人团体 7%Ii:5Bp  
associated company 相联公司;联属公司 (%f2ZNen  
associated corporation 相联法团 uOnyU+fZV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +#0,2 wR#  
公认会计师公会〔英国〕 ttC+`0+H  
Association of Futures Exchange Brokers 香港期货经纪协会 [[9XqD]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 mRC6m K>  
association of underwriters 承保人组织 nXcOFU  
assumption of control 接管 d"JI4)%  
assurance 担保;保险;转易;转易书 P*sb@y>}O  
assurance of interest 权益的转易 )K^5+oC17  
at 19XX price 按一九XX年价格计算 +UC-  
at a discount 按赔价计算;按贴水价格计算;打折扣 A]"IQ-  
at a premium 按溢价计算;按升水价格计算 1r;.r|  
at call 通知付款;按通知 <MoKTP-<  
at constant market price 按固定市价计算 U4$CkTe2Y  
at constant price 按固定价格计算 t(?tPt4zp  
at cost 按成本计算 9<S};I;  
at current market price 按当时市价计算;按现时市价计算 :p,DAt}  
at current price 按当时价格计算;按现时价格计算 Zp*0%x!e  
at factor cost 按要素成本计算;按生产要素成本计算 K=X13As_  
at money-of-the-day price 按付款当日价格计算 NKS-G2 Y<P  
at or better 按指定或较佳价位〔买卖指令〕 ^J$?[@qD  
at par 按面值计算;平价 q<*UeyE S  
at sight 见票即付 \hT=U*dMR  
at the close 按收市盘 ITu5Y"x  
at the opening 按开市盘  Gu P1  
attestation 见证;见证条款 60&4?<lR4  
at-the-money option 平价期权 ImVHX~ qHJ  
attorney 受权人;受托代表人 d 1bx5U  
attornment 新拥有人承认书 dTW3mF4=  
attributable profit 可归属利润 q2KWSh5  
attributable share value 可归属股份价值 EkEU}2  
Auckland Stock Exchange 奥克兰证券交易所 pUXszPf  
auction 拍卖 b(.,Ex]  
auctioneer 拍卖商 vx8-~Oq{|;  
audit 审计;核数 .ITR3]$  
Audit Commission 审计署 nPS:T|*G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X[ up$<  
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〕 $S _VR  
audit review 帐目审查 QUU'/e2^c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &lYe  
audited account 审计帐目;经审计的帐目 *wetPt)~v_  
audited annual account 经审计的周年帐目 x nm!$ $W  
audited balance sheet 经审计的资产负债表 &DgJu.  
auditor 核数师;核数主任;审计师 qC aM]Y  
auditor's certificate 核数师证明书;审计师证明书 kan4P@XVS  
auditor's report 核数师报告;审计师报告 m6=Jp<  
Aussie bond 澳元债券 =ADdfuKN  
austerity budget 紧缩预算 %;{R o)03  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $9Yk]~  
Australia All Ordinaries Index 澳洲所有普通股票指数 h16i]V  
Australian Dollar [AUD] 澳元 <X,0\U!lL  
Australian Options Market 澳大利亚期权市场 8~")9w  
Australian Securities Commission 澳洲证券事务监察委员会 R7xEE7p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J|A:C[7 2  
Australian Stock Exchange 澳大利亚证券交易所 dNMz(~A[Y  
Austrian Schilling [ATS] 奥地利先令 Y"&1jud4xl  
authentication 认证;鉴证 t*'U|K4L/  
authority to purchase 委托购买证;委购书 Ei[>%Ah  
authorization 认可;核准;授权;授权书 }yW*vy6`  
authorization by direction 指示授权 b4HUgW3Ac  
authorization by instruction 指令授权 $-:j'e:j  
authorization by warrant 令状授权 BE]PM nI  
authorization of unit trust 单位信托的认可 )+S^{tt  
authorized agent 指定代理人 =(Ll}V,  
authorized capital 法定资本 (]l}QR%Bxu  
authorized clerk 出市员 {v>orP?  
authorized dealer 认可交易商 D7"RZF\)  
authorized financial institution 认可财务机构 YzD6S*wb  
authorized fund 认可基金 {KO +t7'Q  
authorized fund house 获授权的基金公司;认可基金公司 PLmf.hD\  
authorized institution 认可机构 v!EE[[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uNn]hl|x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .}.63T$h9  
authorized insurer 获授权保险人;获认可承保人 5, <:|/r  
authorized investment 特准投资项目 ?Q XS?  
authorized person 获授权人 ucVn `  
authorized representative 获授权代表 _(Qec?[^Ps  
authorized share capital 法定股本 qrtA'fU  
automated quotation system 自动报价系统 WKB8k-.]ww  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }dt7n65  
自动交易系统〔香港期货交易所有限公司〕 6 -\ghPo  
automatic adjustment mechanism 自动调整机制 Fl'+ C  
automatic adjustment system 自动调整系统 sC=fXCGW\p  
Automatic Clearing House 自动票据交换所  #nS  
automatic exchange rates accumulation system 自动化汇率累集系统 j>70AE3[8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~20O&2  
automatic teller machine [ATM] 自动柜员机 tb@&!a$`?  
autopay 自动转帐 .;&1"b8G  
available assets 可用资产 psHW(Z8G  
available fiscal reserve 现存财政储备 oMj;9,WK'  
available profit 可用利润 tL!R^Tf  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C;&44cU/]  
average 平均;平均数;海损 /v,H%8S  
average basic salary 平均基本薪金 s28rj6q  
average consumer expenditure 平均消费开支;一般消费开支 '[nH] N  
average cost 平均成本 3:;2Av2(X.  
average cost of land production 增辟土地平均成本 yA/b7x-c  
average daily turnover 平均每日成交额 ,,-g*[/3  
average daily wage rate 平均每日工资率 X-&U-S;  
average expenditure pattern 平均开支模式 *mgK^9<  
average growth rate 平均增长率 | rDv!m  
average net fixed assets 固定资产平均净值 !h "6h  
average of relatives 相对价格平均数 rz @;Zn  
average price 平均价格 pg%'_+$~m  
average propensity to consume 平均消费倾向;一般消费倾向 pg.z `k  
average propensity to save 平均储蓄倾向;一般储蓄倾向 7fg +WZ  
average rate 平均率 8 )w75+&  
average revenue 平均收入;平均收益 \!["U`\.K  
average stock 平均库存;平均存货 ARD&L$AX  
average yearly rent 平均年租 ^Cs5A0xo#s  
avoidance of double taxation 避免双重课税 oq<n5  
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 %S<0l@=5`l  
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