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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: 2? 7a\s  
A share A股;甲类股份 A d7=JzV  
abatement of tax 减税;减扣免税额 p>p=nLK  
ABN AMRO Bank N.V. 荷兰银行 ffyKAZ{]po  
above-the-line expenditure 线上项目支出;经常预算支出 o'  DXd[y  
above-the-line receipt 线上项目收入;经常预算收入 W,>;`>  
ABSA Asia Limited 南非联合亚洲有限公司 ',* 6vbII  
absolute change 绝对数值变更 hpym!G  
absolute expenditure 实际开支 MhB kr{8  
absolute guideline figure 绝对准则数字 p.1|bXY`  
absolute interest 绝对权益 #6JCm!s  
absolute order of discharge 绝对破产解除令 N1!|nS3w  
absolute profit margin 绝对利润幅度 A]vQ1*pnk  
absolute value 实值;绝对值 V9m1n=r  
absolutely vested interest 绝对既得权益 |v{ a5|<E  
absorbed cost 已吸收成本;已分摊成本 r,b-c  
absorption 吸收;分摊;合并 (#. )~poZ  
absorption rate 吸收率;摊配率;分摊率 /$x6//0If  
ACB Finance Limited 亚洲商业财务有限公司 T[eTT]Z{Ia  
acceptable form of reciprocity 合理的互惠条件 lBTgI"n=eK  
acceptable rate 适当利率;适当汇率 ni]gS0/  
acceptance agreement 承兑协议 mv xg|<  
acceptance for honour 参加承兑 Z;i^h,j?$1  
acceptor 承兑人;接受人;受票人 UeT"v?zP  
acceptor for honour 参加承兑人 P>kS$U)  
accident insurance 意外保险 XH2g:$  
Accident Insurance Association of Hong Kong 香港意外保险公会 GL1!Z3  
accident insurance scheme 意外保险计划 66%kq [  
accident year basis 意外年度基准 \d%SC<s  
accommodation 通融;贷款 bLoYg^T/  
accommodation bill 通融票据;空头票据 sM~|}|p  
accommodation party 汇票代发人 FUm-Fp  
account balance 帐户余额;帐户结余 ) f'cy@b   
account book 帐簿 i@_|18F]`  
account collected in advance 预收款项 M ~!*PCd5  
account current book 往来帐簿 (F7!&]8%  
account of after-acquired property 事后取得的财产报告 J74 nAC%J^  
account of defaulter 拖欠帐目 crC];LMl/  
account payable 应付帐款 ZWVcCa 3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '89D62\89  
account receivable 应收帐款 Hj;j\R >2  
account receivable report 应收帐款报表 w>rglm&  
account statement 结单;帐单;会计财务报表 f.'o4HSj  
account title 帐户名称;会计科目 ./ib{ @A.  
accountant's report 会计师报告 ^QV;[ha,o  
Accountant's Report Rules 会计师报告规则 `pN]Ykt  
accounting and auditing procedure 会计与审计程序;会计与核数程序 W~Mj6c~S"  
Accounting Arrangements 《会计安排》 K)0 6][ ,  
accounting basis 会计基础 jvm "7)h  
accounting by Official Receiver 破产管理署署长呈交的帐目 ipKkz  
Accounting Circular 《会计通告》 -i @!{ ?  
accounting class 会计类别 '&T4ryq3"  
accounting date 记帐日期;会计结算日期 4k$BqM1  
accounting for money 款项核算 JUU0Tx:`9)  
Accounting Officer 会计主任 )CXJRo`j0  
accounting period 会计报告期;会计期 |g 4!Yd  
accounting policy 会计政策;会计方针 c#`Z[  
accounting practice 会计惯例 m.EWYO0XQ  
accounting principle 会计准则 m(Bv}9  
accounting record 会计记录 })bTQj7  
accounting report 会计报告 0  x"3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fwxyZBr  
Accounting Society of China 中国会计学会 P/Sv^d5=e  
accounting statement 会计报表 i' |S g  
accounting system 会计制度;会计系统 K#F~$k|1B  
accounting transaction 会计事项;帐务交易 .6OE8w 1  
accounting treatment 会计处理 O*yc8fUI  
accounting year 会计年度 ]Wv\$JXI  
accretion 增值;添加 **0Y*Ax@  
accrual 应计项目;应累算数目 l=EIbh  
accrual basis 应计制;权责发生制 kRE^G*?  
accrual basis accounting 应计制会计;权责发生制会计 UXa3>q>  
accrue 应累算;应计 (g~&$&pa  
accrued benefit 应累算利益 FJ>| l#nO  
accrued charges 应计费用 -_pI:K[  
accrued cumulative preference share dividend 应累算的累积优先股股息 m2<sVTN`^  
accrued expenses 应累算费用 )X| uOg&|  
accrued interest payable 应付利息;应计未付利息 {u46m  
accrued interest receivable 应收利息;应计未收利息 3r^i>r8B  
accrued right 累算权益 D@d/O  
accruing profit 应累算的利润 ycCEXu2F  
accumulated fiscal reserve 累积财政储备 Te!q(;L`4  
accumulated profit 累积利润;滚存溢利 &sWq SS  
accumulated reserve 累积储备 U#,2et6  
accumulation of surplus income 累积收益盈余 ;U}lh~e11  
acquired assets 既得资产 t]" 3vE>  
acquisition 收购;购置;取得 t91v%L   
acquisition cost 购置成本 Z10#6v  
acquisition expenses 购置费用 pU`Q[HOs  
acquisition of 100% interest 收购全部股权 Z:9"7^+  
acquisition of control 取得控制权 WRFzb0;01  
acquisition of fixed assets 购置固定资产 cy/;qd+!M  
acquisition of shell “买壳” <tgJ-rnL  
acquisition price 收购价 P7"g/j""  
act of God 天灾 b^5rV5d  
acting partner 执事合伙人 MWsBZJRr  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7ktf =Y  
active partner 积极参与的合伙人 /_w oCLwQ#  
active trading 交投活跃 /o![%&-l  
actual circulation 实际流通 \nPa>2r  
actual cost 实际成本 Kv!CL9^LX7  
actual expenditure 实际开支;实际支出 ) <^9`  
actual income 实际入息;实际收入;实际收益 :)?w 2'O  
actual market 现货市场 SH5GW3\h  
actual price 现货价;实际价格 xC!,v 0&  
actual profit 实际利润 f#/v^Ql*  
actual quotation 实盘;实际价位;实际报价 +vBq,'k`  
actual year basis 按实际年度计算 fkyj&M/  
actuals 实货 hU+sg~E  
actuarial investigation 精算调查 i4v7x;m_p  
actuarial principle 精算原则 [D?RL `ZF  
actuarial report 精算师报告 XrtB&h|C  
Actuarial Society of Hong Kong 香港精算学会 }N*6xr*X+  
actuarial valuation 精算师估值 i@Q)`>4  
actuary 精算师 4wMKl6mL  
ad referendum agreement 暂定协议;有待覆核的协定 -&D~TL#  
ad valorem duty 从价税;按值征税 "F}a nPY  
ad valorem duty system 从价税制 qS|bpC0x  
ad valorem fee 从价费 SpjL\ p0  
ad valorem tariff 从价关税 VL&E2^*E  
additional allowance 额外免税额 "M6:)h9jV  
additional amount for unexpired risk 未过期风险的额外款额 4vW:xK  
additional assessable profit 补加应评税利润 >Ex\j?  
additional assessment 补加评税  N6E H  
additional commitment 额外承担 q%"]}@a0  
additional commitment vote 额外承担拨款 QpAK]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kOx2P(UAEx  
additional dependent parent allowance 供养父母额外免税额 m(XcPb  
additional provision 额外拨款 C B=H1+  
additional stamp duty 附加印花税 r2qxi'  
additional tax 补加税罚款;补加税款 70mQ{YNN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 B@=+Fg DD  
adjudged bankrupt 被裁定破产 VLA9&.*@  
adjudicated bankrupt 裁定破产人 *pyi;  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 u==bLl=$  
adjudication of bankruptcy 裁定破产;宣告破产 ;:hyW,J  
adjudication of insolvency 裁定无力偿还债务 +JB. EW/  
adjusted actual 经调整的实数;调整后的实数 2YdMsu~  
adjusted current assets 经调整的流动资产;调整后的流动资产 <IGnWAWn  
adjusted figure 经调整的数字;调整后的数额 /R b`^n#  
adjusted liabilities 经调整的负债;调整后的负债 DL_2%&k/  
adjusted loss 经调整的亏损;调整后的亏损 2 Do^N5y  
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 sr sDnf  
adjusted profit 经调整的利润;调整后的利润 t+W+f  
adjusted surplus 经调整的盈余额;调整后的盈余额 Pj8s;#~u  
adjusted value 经调整的价值;调整后的价值 `<8~tS/. w  
adjustment 调整;修订;理算〔保险〕 QROe+:  
adjustment centre 调剂中心 |\*7J!Liv  
adjustment lag 调整过程的时间差距;调整时差 E@7";&\-8  
adjustment mechanism 调整机制 oXK`=.\  
adjustment of loss 亏损调整 b`PAOQ  
adjustment process 调整过程;调整程序 Gnr]qxL  
adjustment range 调整幅度 `BmAu[(e&  
administered exchange rate 受管制汇率 ~}i &gd|(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \@8$tQCZ  
administration expenses 行政费用 2N9 BI-a  
administration fee 手续费;行政费 #&\^{Z  
administration in bankruptcy 破产管理 Gc<Jx|Q7  
administration order 遗产管理令 5<<e_n.2q  
administrator 管理人;遗产管理人 <}pqj3  
administrator of the estate 遗产管理人 a9(1 6k  
admission of debt 债项承认书 Aj*0nV9_  
admission of proof 接纳债权证明 W r );A{  
advance 放贷款项;垫付款项;预支款项;预付款项 s{2BG9s  
advance account 暂支帐目;预付款帐户 k 9R_27F  
advance compensation 预付补偿金 l&dHH_m3  
advance from shareholder 股东垫款 E#URTt:&>  
advance pending reimbursement 预支以待日后付还 #'mb9GWD3  
advanced economy 先进经济体系 KxqT5`P&  
advancement 预付;预付财产 $C##S@  
advances warrant 垫款令 Pv1C o:  
advancing 贷出 =4/LixsV|  
adverse balance 逆差 TSt-#c4B  
adverse exchange 逆汇 &$.Vi&{.  
advertisement addressed to shareholders 在报章刊登的致股东通告 B)Hs>Mh|W  
advice for collection 托收通知书 ! %S9H2Lv  
advice of drawing 提款通知书;汇票通知书 }"06'  
advice of payment 付款通知 ZsirX~W<  
Advisory Committee [Securities and Futures Commission] j/5>zS  
谘询委员会〔证券及期货事务监察委员会〕 )Mx[;IwE  
Advisory Committee on Diversification 经济多元化谘询委员会 5][Rvu0  
affidavit 誓章;遗产申报誓章 U#gHc:$  
affidavit of no receipt 述明无收款的誓章 Pwt4e-  
affiliate 联号;联营公司;附属公司 >&f .^p  
affiliated company 附属公司;联号;联营公司 2[}^ zTtA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9TjAEeU  
affordability 负担能力 .Kv>*__-Q  
African Development Bank [AfDB] 非洲开发银行 c (O+s/  
after-acquired property 事后取得的财产 {:$0j|zL1  
after-hours dealing 市后交易 ..X efNbl  
after-tax profit 税后盈利;税后利润;税后溢利 ~Us1F=i_Q  
agency agreement 代理协议 v(3nBZHv_!  
agency expenses 代理机构的开支 `o8b\p\zn  
agency fee 代理费 xAMj16ZF  
Agency Law 《代理法》 Oj:O-PtN2  
agent 代理人;承销人 `zAV#   
agent of company 公司代理人 l!ltgj  
agent's fee 代理人费;经纪费 y@ J\h8_  
aggregate 总计;总数;总体数字 4xuL{z;\  
aggregate amount 总款额;总额 !bFa\6]q  
aggregate assets and liabilities 总体资产与负债 h6}oRz9=g  
aggregate at constant price 按固定价格计算的总体数字 B!K{y>|.  
aggregate demand 总需求 pv+FPB  
aggregate gross position 总持仓量 J*F-tRuEw  
aggregate limit 总限额 S U~vS   
aggregate of salaries tax 合计薪俸税 c|x:]W'ij  
aggregate performance 总体表现;总体业绩 _- H uO/  
aggregate supply 总体供应 RXkE"H{  
aggregate surplus 总盈余 [aU#"k)M  
aggregate total 整体总额 8XD9fB^  
aggregate value 总值;合计价值 Z'6 o$Xv  
aggregated basis 合计基准 >|KfO>  
aggregated net chargeable income 合计应课税入息实额 JAj<*TB.%  
aggregation 合并计算;合计;总和 aSi:(w  
aggregation of incomes of husband and wife 夫妇入息合并计算 o^wj_#ai$  
aggregation of property 财产的总和 WZ&/l 65J  
agio 差价;贴水 |j&u2DM~#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》 'D#}ce)s#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ELeR5xT  
《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》 <1.].A@b*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ])!|b2:s3  
《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》 u`$,S& Er  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %?J\P@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2/RK pl &  
agreement for a settlement 授产协议 e<dFvMO  
agreement for assignment 转让协议 G'q7@d {'  
agreement for sale 售卖协议;买卖协议 ]^Z7w`=%5  
agreement for sale and purchase 买卖协议 \K9XG/XIx  
agreement for the payment of interest 支付利息协议 W%hdS<b  
agreement for the repayment of money 还款协议 RX4O1Z0  
agreement of reinsurance 再保险协议 )/PvaL  
Agricultural Bank of China 中国农业银行 ^ ]SS\=7  
air passenger departure tax 飞机乘客离境税 D"j =|4S#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %}j.6'`{  
airport tax 机场税 |jJC~/WR  
alcohol duty 酒精税 )I9AF,K  
alienation 让与;让渡;转让 Y=sRVypJ  
alimony 生活费;赡养费 + 1\1Z@\M  
All Ordinaries Index [AOI] 所有普通股指数 4JKB6~Y  
all risks 全险;综合险 FjRJSMwO,  
All Sales Record for Stock Market 《股票市场成交报告》 *Af]?-|^{#  
Allied Capital Resources Limited 新联财务有限公司 1eZ">,F6<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?^mgK9^v@  
allocation letter 拨款信件 eft-]c+*0  
allocation of fund 分配款项;预留款项 {H#1wu^]O$  
allocation of profit 利润分配;溢利分配 a8rsF  
allocation warrant 拨款令 hi"[R@UG  
allotment 分配;配股 cveTrY}g  
allotment notice 股份配售通知;配股通知 ,WR$xi.j  
allotment of shares 股份分配 LTG#nM0  
allowable 可获宽免;免税的 St-:+=V_  
allowable business loss 可扣除的营业亏损 .%+'Ts#ie  
allowable expenses 可扣税的支出 Y}7'OM  
allowance 免税额;津贴;备抵;准备金 LN ]ks)  
allowance for debts 债项的免税额 N{46DS  
allowance for depreciation by wear and tear 耗损折旧免税额 ag]b]K  
allowance for funeral expenses 殡殓费的免税额 p<Wb^BE  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xY(+[T!OF  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^LaI{UDw%h  
allowance to debtor 给债务人的津贴 iaQ[}'6!$  
alteration of capital 资本更改 7f8%WD)  
alternate trustee 候补受托人 F#7ZR*ZB1  
amalgamation 合并 w5gN8ZF3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `* "u"7e  
ambit of charges 征税范围;收费范围 VQU[5C  
amended valuation 经修订的估值 i:Pg&474f  
American Commodities Exchange 美国商品交易所 7'S/hV%  
American Express Bank Limited 美国运通银行 w(8q qU+\  
American Stock Exchange 美国证券交易所 Zq~2BeB  
amortization 摊销 ~fI&F|  
amount due from banks 存放银行同业的款项 s0H_Y'  
amount due from banks abroad 存放海外银行同业的款项 m(q6Xe:Vc  
amount due from holding companies 控股公司欠款 C$){H"#  
amount due from local banks 存放本港银行同业的款项 bM;yXgorU  
amount due to banks 银行同业的存款 q -M&f@Il  
amount due to banks abroad 海外银行同业的存款 Bwjd/id q  
amount due to holding companies 控股公司存款 qF`;xa%,}  
amount due to local banks 本港银行同业的存款 ,pa,:k?  
amount due to outport banks 外埠银行同业的存款 0 lXV+lj  
amount for note issue 发行纸币的款额 0*L|r Jf  
amount of bond 担保契据的款额 `!S5FE"-  
amount of consideration 代价款额 /D`M?nD7  
amount of contribution 供款数额 `Gx"3ZUn  
amount of indebtedness 负债款额 j|FGb:  
amount of principal of the loan 贷款本金额 +P/"bwv0  
amount of rates chargeable 应征差饷数额 D;Fvd:  
amount of share capital 股本额 >9a%"<(2#  
amount of sums assured 承保款额 oo) P(_"u  
amount of variation 变动幅度 -}%'I ]R=  
amount of vote 拨款数额 )&1yt4 x6%  
amount payable 应付款额 leiED'  
amount receivable 应收款额 9Re605x Q6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d8<Lk9H9R  
analysis 分析 bR?-B>EB  
ancillary risk 附属风险 Fe.Y4\xz  
annual account 周年帐目;周年帐目报表;年度决算;年结 x5v^@_: jr  
annual accounting date 年结日期 2_vE  
annual allowance 每年免税额;年积金;年度津贴;年津 (9';zw   
annual balance 年度余额 LeO ))  
annual disposable income 每年可动用收入 96]lI3 c  
annual estimates 周年预算 WLiY:X(+|  
annual fee 年费 r/HKxXT  
annual general meeting 周年大会 s#`%c({U|  
annual growth rate 年增率;每年增长率 jz't!wj  
annual long-term supplement 长期个案每年补助金 t!c8 c^HR  
annual pensionable emolument 可供计算退休金的年薪 Oh6;o1UI  
annual report 年报 daaUC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FI.S?gy0   
annual return 周年报表;周年申报表;每年报税表格 a[\,K4l  
Annual Return Rules 《周年报表规则》 aw/Y#  
annual review of consumer prices 每年消费物价回顾  4D"IAI  
annual roll-forward basis 逐年延展方式 1@yXVD/  
annual salary 年薪 h#zx^F1  
annual statement 年度报表;年度决算表 g,Kb9['  
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 ZB:Fjq  
annuitant 年金受益人 SOb17:o3|  
annuity 年金 $JqdI/s  
annuity contract 年金合约 ~53E)ilB  
annuity on human life 人寿年金 2]eh[fRQ  
antecedent debt 先前的债项 po*s  
ante-dated cheque 倒填日期支票 $} TqBBe   
anticipated expenditure 预期开支 UYW%% 5p?  
anticipated net profit 预期纯利 v!t*Ng  
anticipated revenue 预期收入 9r+`j  
anti-inflation measure 反通货膨胀措施 e~$MIHBY]  
anti-inflationary stance 反通货膨胀立场 _S8]W !c  
apparent deficit 表面赤字 Il2DZ5- )  
apparent financial solvency 表面偿债能力 ,Ot3N\%yn  
apparent partner 表面合伙人 H`-%)c=  
application for personal assessment 个人入息课税申请书 DG8$zl5  
application of fund 资金应用 $ 8_t.~q  
application to release as liquidator and to destruct the books of accounts and documents *`ehI_v :  
申请免除清盘人职务及毁灭帐簿与文件 V J){@  
appointed actuary 委任精算师 n]ar\f  
appointed auditor 委任核数师;委任审计师 d`StBXG!  
appointed trustee 委任的受托人 AS|gi!OVA  
appointer 委任人 P0RM df  
apportioned pro rata 按比例分摊 yZxgUF&`  
apportionment 分配;分摊 b6bmvHD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mki(,Y|1~  
apportionment formula 分摊方程式 cy)L%`(7  
apportionment of estate duty 遗产税的分摊 sa#=#0yg  
appraisal 估价;评估 KK(x)(  
appreciable growth 可观增长 on*?O O'  
appreciable impact 显着影响 o80pmy7@  
appreciable increase 可观增长 dLD"Cx  
appreciation 增值;升值 eQcy'GA06  
appreciation against other currencies 相对其他货币升值 A&$!s)8z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H b]    
appreciation tax 增值税 m4 E 6L  
appropriation 拨款;拨用;拨付 hrZ~7 0r  
appropriation account 拨款帐目 1:My8  
Appropriation Bill 拨款法案 cIl^5eE^Pq  
appropriation-in-aid system 补助拨款办法 Vt n$*ML  
approved assets 核准资产 ;Zj Qy,H%  
approved basket stock 认可一篮子证券 ~#I1!y~`  
approved budget 核准预算 ~W5 fJd0  
approved charitable donation 认可慈善捐款 4 E 4o=Z|K  
approved charitable institution 认可慈善机构 > m}.}g8  
approved currency 核准货币;认可货币 7*'_&0   
approved estimates 核准预算 UbC)X iO  
approved estimates of expenditure 核准开支预算 85 "DS-+e  
approved overseas insurer 核准海外保险人 Bf1GHn Xv  
approved overseas trust company 核准海外信托公司 &wNN| fH  
approved pooled investment fund 核准汇集投资基金 D: JGd$`  
approved provident fund scheme 认可公积金计划 *X%`MN  
approved provision 核准拨款 BTjF^&`  
approved redeemable share 核准可赎回股份 /nb(F h|{T  
approved regional stock 认可地区性证券 4ms hB  
approved retirement scheme 认可退休金计划 +;Cq>1x,  
approved subordinated loan 核准附属贷款 PwF}yx kI  
arbitrage 套戥;套汇;套利 N g'f u|  
arbitrageur 套戥者;套汇者 b44H2A .  
arbitrary amount 临时款项 >P\T nb"Q\  
arrangement 措施;安排;协定 70 HEu@-  
arrears 欠款 }xLwv=Ia  
arrears of pay 欠付薪酬 |+!Jr_ By  
arrears of revenue 逾期未收税款;逾期未收的帐项 4DuZF -y  
articles of association 组织章程;组织细则;组织章程细则 En5Bsz !  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 m|24)%Vj;=  
ascertainment of profit 确定利润 t~5>PS  
"Asia Clear" “亚洲结算系统” xg'0YZ\t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E'XF n'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 e{=7,DRH<  
Asian Development Fund [ADF] 亚洲发展基金 RF6(n8["MW  
Asian dollar bond 亚洲美元债券 mWmDH74  
Asian dollar market 亚洲美元市场 ^Xa-)Pu  
Asian dollar rate 亚洲美元利率 9!2KpuWji  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U%gP2]t%cs  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7dPA>5"XD  
asked price 沽盘;喊价;索价;卖方报价 %=#&\ldPS  
assessable income 应评税入息 hJFQ/(  
assessable loss 应评税亏损 2Q9s?C   
assessable profit 应评税利润 r2""p  
assessable value 应评税值 ;-*4 (3lu  
assessed profit 估定利润 JFYeOmR+l  
assessed value 经评估价值 |8+<qgQ  
assessment 评税;评定;估价;评税单 @D0Ut9)  
assessment number 评税编号;估价编号 iY;)R|6  
assessment of additional tax 补加税评税 ucoBeNsHx  
assessment of performance 业绩评估;实绩评价 =b`>ggw#  
Assessor 评税主任 Oo7n_h1  
asset price bubbles 资产价格泡沫 G92=b *x/  
asset-backed securities 具资产保证的证券 Aba6/  
assets accretion 资产增值 Qx.E+n\  
assets and liabilities 资产与负债 pNQd\nY|0  
assets betterment statement 资产递增表;资产改进表 ),M8W15  
assets lending 实物放款;有抵押贷款 d:A+s>`$M  
assets of the company passing on the death 死者去世时转移的公司资产 +"' h?7'C  
assets pledged as security for liabilities 用作负债抵押的资产 ,j&o H$mW  
assets portfolio 资产投资组合 #7Qn\C2  
assets price 资产价格 ]t(g7lc}U  
assets quality 资产质素 4RTEXoXs  
assets realization 资产变现 Yn J=&21  
assets refinancing arrangement 资产再集资安排 ?_HTOOa  
assets securitization 资产证券化 !o*oT}6n  
assets situated outside Hong Kong 在香港以外地方的资产 j:<E=[Kl  
assets stripping 削减资产;拆卖资产 i]Kq  
assets value 资产值 [W^6=7EO  
assignee 承让人 1ed#nB %  
assignment 转让;转让书;转让契 j1/J9F'  
assignment of interest 权益转让 F!fxA#  
assignment of letters patent and trade mark 专利证书及商标转让 HO' ELiZ_q  
assignment of property 物业转让;物业转让书 :dLS+cTC  
assignment right 转让权 .>}we ~O  
assignor 转让人 :M=!MgD3w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 `uzRHbJ`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kx'6FkZPIr  
associate member 附属会员 .@B \&U7  
associated body corporate 相联法人团体 u;=("S{"0  
associated company 相联公司;联属公司 <#`<Ys3b*!  
associated corporation 相联法团 PicO3m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UK _2i(I"e  
公认会计师公会〔英国〕 "B+M5B0Z  
Association of Futures Exchange Brokers 香港期货经纪协会 i~K~Czmok+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Q|pz].0  
association of underwriters 承保人组织 &=02.E@  
assumption of control 接管 [=V8  
assurance 担保;保险;转易;转易书 (/qY*?  
assurance of interest 权益的转易 J3q}DDnEo  
at 19XX price 按一九XX年价格计算 W:9L!+m^  
at a discount 按赔价计算;按贴水价格计算;打折扣 v[Ar{t&  
at a premium 按溢价计算;按升水价格计算 a 2).Az  
at call 通知付款;按通知 N18Zsdrp  
at constant market price 按固定市价计算 &3u* zV$  
at constant price 按固定价格计算  61gZZM  
at cost 按成本计算 V]vk9M2q[l  
at current market price 按当时市价计算;按现时市价计算 `^_.E:f  
at current price 按当时价格计算;按现时价格计算 A;2?!i#f  
at factor cost 按要素成本计算;按生产要素成本计算 F}sfk}rp  
at money-of-the-day price 按付款当日价格计算 [0J0<JnK  
at or better 按指定或较佳价位〔买卖指令〕 DVpqm6$ Q  
at par 按面值计算;平价 y#x]?%m  
at sight 见票即付 Dm4\Rld{  
at the close 按收市盘 9KAXc(-  
at the opening 按开市盘 2RM0ca _F  
attestation 见证;见证条款 :SYg)|s  
at-the-money option 平价期权 gVZ~OcB!W  
attorney 受权人;受托代表人 0|4XV{\qT$  
attornment 新拥有人承认书 66z1_ lA  
attributable profit 可归属利润 %PkJ7-/b|^  
attributable share value 可归属股份价值 Rjh/M`|  
Auckland Stock Exchange 奥克兰证券交易所 t%8*$"~X  
auction 拍卖 #>>-:?X  
auctioneer 拍卖商 =&}dP%3LC)  
audit 审计;核数 "I+wU`AIek  
Audit Commission 审计署 y YF80mnJz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1lMU('r%  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 '9^x"U9c  
audit review 帐目审查 x>Q#Bvy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W6wgX0H  
audited account 审计帐目;经审计的帐目 >L=l{F6 p  
audited annual account 经审计的周年帐目 Y|1kE;  
audited balance sheet 经审计的资产负债表 MNJ$/l)h  
auditor 核数师;核数主任;审计师 d_]MqH>R\  
auditor's certificate 核数师证明书;审计师证明书 tSQ>P -O  
auditor's report 核数师报告;审计师报告 53l9s <bOQ  
Aussie bond 澳元债券 :r#FI".qx  
austerity budget 紧缩预算 a2p<HW;)m  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r!#a.  
Australia All Ordinaries Index 澳洲所有普通股票指数 L4Kkbt<x  
Australian Dollar [AUD] 澳元 UHR)]5Lt  
Australian Options Market 澳大利亚期权市场 Kb4u)~S:  
Australian Securities Commission 澳洲证券事务监察委员会 ~Jq<FVK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wAy;ZNu  
Australian Stock Exchange 澳大利亚证券交易所 ^iTjr$hQ;  
Austrian Schilling [ATS] 奥地利先令 >gVR5o  
authentication 认证;鉴证 srC'!I=s>8  
authority to purchase 委托购买证;委购书 0! !pNK%(  
authorization 认可;核准;授权;授权书 )8e_<^M  
authorization by direction 指示授权 8 Z#)Xb4  
authorization by instruction 指令授权 SJ+.i u/  
authorization by warrant 令状授权 .!=g  
authorization of unit trust 单位信托的认可 1Rwk}wL  
authorized agent 指定代理人 n]_8!NU  
authorized capital 法定资本 vw+ @'+  
authorized clerk 出市员 oOJN?97!k  
authorized dealer 认可交易商 E#_}y}7JY  
authorized financial institution 认可财务机构 zFv>'1$  
authorized fund 认可基金 2&5"m;<  
authorized fund house 获授权的基金公司;认可基金公司 % ]  
authorized institution 认可机构 }HXNhv-K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]M= 3Sn8}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =">O;L.xj  
authorized insurer 获授权保险人;获认可承保人 v\f 41M7D  
authorized investment 特准投资项目 >F@7}Y(  
authorized person 获授权人 WXXLD:gxI  
authorized representative 获授权代表 M[Ls:\1a  
authorized share capital 法定股本 j7O7P+DmS  
automated quotation system 自动报价系统 #msk'MVt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i}M&1E  
自动交易系统〔香港期货交易所有限公司〕 [Ma&=2h  
automatic adjustment mechanism 自动调整机制 &HW%0lTs%  
automatic adjustment system 自动调整系统 &AlVJEI+  
Automatic Clearing House 自动票据交换所 ,D~C40f  
automatic exchange rates accumulation system 自动化汇率累集系统 \ Fc"Q@.u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OGh b Ha  
automatic teller machine [ATM] 自动柜员机 {$Fg+~   
autopay 自动转帐 w,JB`jS)/  
available assets 可用资产 KWhw@y-5j@  
available fiscal reserve 现存财政储备 U7 Z_  
available profit 可用利润 +mV4Ty  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ks'25tv}F  
average 平均;平均数;海损 SOeL@!_  
average basic salary 平均基本薪金 "K~+T\^|k  
average consumer expenditure 平均消费开支;一般消费开支 iVnrv`k,  
average cost 平均成本  ZY keW  
average cost of land production 增辟土地平均成本 ,uuQj]Dac+  
average daily turnover 平均每日成交额 0UlaB sv  
average daily wage rate 平均每日工资率 4JP01lq'\  
average expenditure pattern 平均开支模式 D<Ads  
average growth rate 平均增长率 ^9"|tWf6O  
average net fixed assets 固定资产平均净值 7uxy<#Ar  
average of relatives 相对价格平均数 l=bB,7gL  
average price 平均价格 J;'?(xO3\  
average propensity to consume 平均消费倾向;一般消费倾向 sx(yG9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 %VSST?aUvX  
average rate 平均率 !]5F2~"v  
average revenue 平均收入;平均收益 O/l|\n  
average stock 平均库存;平均存货 3P'.)=}  
average yearly rent 平均年租 jskATA /  
avoidance of double taxation 避免双重课税 J%D'Xlb  
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 "D8x HHb  
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