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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: ZB5NTNf>  
A share A股;甲类股份 Bma.Uln  
abatement of tax 减税;减扣免税额 "IWL& cH3  
ABN AMRO Bank N.V. 荷兰银行 w"A>mEex<  
above-the-line expenditure 线上项目支出;经常预算支出 "c![s%  
above-the-line receipt 线上项目收入;经常预算收入 9Z3Vf[n5\  
ABSA Asia Limited 南非联合亚洲有限公司 eO{2rV45O  
absolute change 绝对数值变更 ;)sC{ "Jb  
absolute expenditure 实际开支 5 L-6@@/  
absolute guideline figure 绝对准则数字 zCu+Oi6  
absolute interest 绝对权益 L_!}R  
absolute order of discharge 绝对破产解除令 6U]r3 Rr  
absolute profit margin 绝对利润幅度 )Rj?\ZUR  
absolute value 实值;绝对值 cO-^#di  
absolutely vested interest 绝对既得权益 (D\`:1g  
absorbed cost 已吸收成本;已分摊成本 [&zSYmDk  
absorption 吸收;分摊;合并 Cio (Ptt:  
absorption rate 吸收率;摊配率;分摊率 Yof ]  
ACB Finance Limited 亚洲商业财务有限公司  AZ-JaE  
acceptable form of reciprocity 合理的互惠条件 "<"s&ws;k  
acceptable rate 适当利率;适当汇率 '47E8PIJ|  
acceptance agreement 承兑协议 ff aMF~+  
acceptance for honour 参加承兑 &@qB6!^  
acceptor 承兑人;接受人;受票人 V~t; J  
acceptor for honour 参加承兑人 c{jTCkzq  
accident insurance 意外保险 p#gf^Y5  
Accident Insurance Association of Hong Kong 香港意外保险公会 cWI7];/d;  
accident insurance scheme 意外保险计划 5)gC<  
accident year basis 意外年度基准 _G%kEt_4  
accommodation 通融;贷款 jLEO-<)-)  
accommodation bill 通融票据;空头票据 c2d1'l]n  
accommodation party 汇票代发人 vQ{mEaH  
account balance 帐户余额;帐户结余 )xTu|V   
account book 帐簿 5L\Im^  
account collected in advance 预收款项 |lVi* 4za%  
account current book 往来帐簿 vnX~OVz2  
account of after-acquired property 事后取得的财产报告 gNh4c{Al9  
account of defaulter 拖欠帐目 yQC8Gt8  
account payable 应付帐款 jW}hLjlN  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mf2Qu  
account receivable 应收帐款 cn'r BY  
account receivable report 应收帐款报表 XZ/cREz^s  
account statement 结单;帐单;会计财务报表 zZ8:>2Ps(  
account title 帐户名称;会计科目 2JHV*/Q  
accountant's report 会计师报告 i"{znKz vD  
Accountant's Report Rules 会计师报告规则 >}86#^F  
accounting and auditing procedure 会计与审计程序;会计与核数程序 J z-RMX=  
Accounting Arrangements 《会计安排》 &3P"l.j  
accounting basis 会计基础 c2yZvi  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~e+pa|lO  
Accounting Circular 《会计通告》 EsLtC5]  
accounting class 会计类别 `L.nj6F  
accounting date 记帐日期;会计结算日期 Sqla+L*  
accounting for money 款项核算 {%X[Snv  
Accounting Officer 会计主任 #?bOAWAwLh  
accounting period 会计报告期;会计期 2*zMLI0.  
accounting policy 会计政策;会计方针 +^%0/0e  
accounting practice 会计惯例 @$?*UI6y  
accounting principle 会计准则 F4g3l    
accounting record 会计记录 H8!lSRq  
accounting report 会计报告 0|(6q=QK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Wk]E6yz6  
Accounting Society of China 中国会计学会 /? Bu^KX  
accounting statement 会计报表 uecjR8\e  
accounting system 会计制度;会计系统 Z'c9xvy5  
accounting transaction 会计事项;帐务交易 @u8kNXT;h  
accounting treatment 会计处理 tj tN<y  
accounting year 会计年度 &lB>G[t  
accretion 增值;添加 +)7h)uq  
accrual 应计项目;应累算数目 F>5)Clq  
accrual basis 应计制;权责发生制 <ceJ!"L  
accrual basis accounting 应计制会计;权责发生制会计 p%e/>N.P  
accrue 应累算;应计 a,[NcdG  
accrued benefit 应累算利益 A)kdY!}  
accrued charges 应计费用 P)UpUMt;k  
accrued cumulative preference share dividend 应累算的累积优先股股息 l,j0n0h.  
accrued expenses 应累算费用 J8DKia|h(  
accrued interest payable 应付利息;应计未付利息 fyv S1_  
accrued interest receivable 应收利息;应计未收利息 @Sz7*p  
accrued right 累算权益 E_K32) J-  
accruing profit 应累算的利润 >7QC>ws%  
accumulated fiscal reserve 累积财政储备 .H5^N\V|  
accumulated profit 累积利润;滚存溢利 0Y*Ag ,S  
accumulated reserve 累积储备 ,f[Oy:fr  
accumulation of surplus income 累积收益盈余 ,v(ikPzd  
acquired assets 既得资产 e{*z4q1  
acquisition 收购;购置;取得 iD:T KB_r  
acquisition cost 购置成本 8{p#Nl?U1  
acquisition expenses 购置费用 }M9I]\  
acquisition of 100% interest 收购全部股权 (vbI4&r  
acquisition of control 取得控制权 >):>Pz%U  
acquisition of fixed assets 购置固定资产 "^Vfo$q  
acquisition of shell “买壳” E}|IU Pm  
acquisition price 收购价 UFr5'T  
act of God 天灾 v t}A6mF  
acting partner 执事合伙人 }/F9(m  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]#J-itO  
active partner 积极参与的合伙人 |f+fG=a67V  
active trading 交投活跃 nkz^^q`5l7  
actual circulation 实际流通 S!7|vb*ko  
actual cost 实际成本 t` zPx#])  
actual expenditure 实际开支;实际支出 8' +I8J0l  
actual income 实际入息;实际收入;实际收益 C0'_bTfB  
actual market 现货市场 D;X/7 p|>  
actual price 现货价;实际价格 g<MCvC@  
actual profit 实际利润 aX35^K /  
actual quotation 实盘;实际价位;实际报价 Mog!pmc{  
actual year basis 按实际年度计算 ImI, q:[67  
actuals 实货 i7xBi:Si  
actuarial investigation 精算调查 Bet?]4\_  
actuarial principle 精算原则 /U"3LX  
actuarial report 精算师报告 5f#]dgBe  
Actuarial Society of Hong Kong 香港精算学会 DbK-3F_  
actuarial valuation 精算师估值 S{qsq\X  
actuary 精算师 r1|;V~ a$~  
ad referendum agreement 暂定协议;有待覆核的协定 6 kAXE\T  
ad valorem duty 从价税;按值征税 s!/Q>A  
ad valorem duty system 从价税制 fMRMQR=6B  
ad valorem fee 从价费 UjS,<>fm  
ad valorem tariff 从价关税 /@K1"/fqH  
additional allowance 额外免税额 lhJZPnx~  
additional amount for unexpired risk 未过期风险的额外款额 &y:SK)  
additional assessable profit 补加应评税利润 /??nO Vvt  
additional assessment 补加评税 +rOd0?  
additional commitment 额外承担 6ieP` bct  
additional commitment vote 额外承担拨款 b'G!)n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =' #yG(h  
additional dependent parent allowance 供养父母额外免税额 etH]-S  
additional provision 额外拨款 |&rxDf}W  
additional stamp duty 附加印花税 (/Dr=D{ `  
additional tax 补加税罚款;补加税款 KoTQc0b!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Bl v @u?  
adjudged bankrupt 被裁定破产 -<aN$O  
adjudicated bankrupt 裁定破产人 hN.{H:skL)  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 CYN|  
adjudication of bankruptcy 裁定破产;宣告破产 |j7{zsH  
adjudication of insolvency 裁定无力偿还债务 0-zIohSJdQ  
adjusted actual 经调整的实数;调整后的实数 lag%} ^  
adjusted current assets 经调整的流动资产;调整后的流动资产 47 9yG/+\  
adjusted figure 经调整的数字;调整后的数额 5U%a$.yr  
adjusted liabilities 经调整的负债;调整后的负债 9Zpd=m8dU  
adjusted loss 经调整的亏损;调整后的亏损 O\)rp!i  
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 A\~tr   
adjusted profit 经调整的利润;调整后的利润 <5l!xzvw  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y+_t50 S  
adjusted value 经调整的价值;调整后的价值 W= $, \D+  
adjustment 调整;修订;理算〔保险〕 r7n-Xe  
adjustment centre 调剂中心 DbvKpM H  
adjustment lag 调整过程的时间差距;调整时差 ^EmI;ks  
adjustment mechanism 调整机制 ]"4\]_?r  
adjustment of loss 亏损调整 >^ M=/+<c  
adjustment process 调整过程;调整程序 y4N=v{EbL  
adjustment range 调整幅度 I?%iJ%  
administered exchange rate 受管制汇率 +`Ypc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?DKwKt  
administration expenses 行政费用 ;Fm7!@u^0  
administration fee 手续费;行政费 WY" `wM  
administration in bankruptcy 破产管理 H6]z98  
administration order 遗产管理令 +umVl  
administrator 管理人;遗产管理人 by0M(h  
administrator of the estate 遗产管理人 [f\TnXq24  
admission of debt 债项承认书 =9#cf-?  
admission of proof 接纳债权证明 o"@GYc["  
advance 放贷款项;垫付款项;预支款项;预付款项 t5jZ8&M5]  
advance account 暂支帐目;预付款帐户 fkK42*U@r  
advance compensation 预付补偿金 84u %_4/  
advance from shareholder 股东垫款 P+[\9Gg  
advance pending reimbursement 预支以待日后付还 8iwqy0<  
advanced economy 先进经济体系 tJ!s/|u(  
advancement 预付;预付财产 ld/\`s[i  
advances warrant 垫款令 UqaV9  
advancing 贷出 8!u8ZvbFG  
adverse balance 逆差  a 9f%p  
adverse exchange 逆汇  oN7JNMT  
advertisement addressed to shareholders 在报章刊登的致股东通告 y(0";\V  
advice for collection 托收通知书 IJV1=/ NJW  
advice of drawing 提款通知书;汇票通知书 pcjb;&<  
advice of payment 付款通知 5t~p99#?  
Advisory Committee [Securities and Futures Commission] [DO UIR9  
谘询委员会〔证券及期货事务监察委员会〕 E]j2%}6Z%  
Advisory Committee on Diversification 经济多元化谘询委员会 nRlvW{p;  
affidavit 誓章;遗产申报誓章 zeG_H}[2&  
affidavit of no receipt 述明无收款的誓章 D "9Hv3  
affiliate 联号;联营公司;附属公司 b(|1DE0Cv  
affiliated company 附属公司;联号;联营公司 mu}T,+9\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Kn+m9  
affordability 负担能力 JVeb$_0k  
African Development Bank [AfDB] 非洲开发银行 BX=YS)  
after-acquired property 事后取得的财产 ^+zhzfJ  
after-hours dealing 市后交易 6+Wkcr h  
after-tax profit 税后盈利;税后利润;税后溢利 ]Sgc 42hk  
agency agreement 代理协议 ;;g'C*_  
agency expenses 代理机构的开支 ([a[ fi  
agency fee 代理费 f|X./J4Bl  
Agency Law 《代理法》 XK t">W  
agent 代理人;承销人 tW |K\NL  
agent of company 公司代理人 sX$EdIq  
agent's fee 代理人费;经纪费 yYM_  
aggregate 总计;总数;总体数字 2dUVHu= +  
aggregate amount 总款额;总额 YFY$iN~B,  
aggregate assets and liabilities 总体资产与负债 ({_Dg43O'[  
aggregate at constant price 按固定价格计算的总体数字 WN%KA TA  
aggregate demand 总需求 C|W\qXCqu  
aggregate gross position 总持仓量 ^%pM$3ov  
aggregate limit 总限额 *iVCHQ~  
aggregate of salaries tax 合计薪俸税 W4~:3 Sk  
aggregate performance 总体表现;总体业绩 Ot#O];3  
aggregate supply 总体供应  iI(7{$y  
aggregate surplus 总盈余 G 0;5I_D/  
aggregate total 整体总额 dy%#E2f  
aggregate value 总值;合计价值 Ysz&/ry  
aggregated basis 合计基准 ApxGrCu  
aggregated net chargeable income 合计应课税入息实额 lYq4f|5H}m  
aggregation 合并计算;合计;总和 R<jt$--H  
aggregation of incomes of husband and wife 夫妇入息合并计算 }+4^ZbX+:  
aggregation of property 财产的总和 <Fa]k'<^)  
agio 差价;贴水 1EvK\  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 E Z}c8b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #- hYjE5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \KJ\>2Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x{';0MkUV  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -1 Ok_h"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8Vb.%f &I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1JI\e6]I  
agreement for a settlement 授产协议 v2uyn  
agreement for assignment 转让协议 Rg!Fu  
agreement for sale 售卖协议;买卖协议 !K~:crUV|S  
agreement for sale and purchase 买卖协议 d!i#@XZ^  
agreement for the payment of interest 支付利息协议 -0/5 !  
agreement for the repayment of money 还款协议 [j]3='2}G  
agreement of reinsurance 再保险协议 v8>?,N#  
Agricultural Bank of China 中国农业银行 U3f a *D  
air passenger departure tax 飞机乘客离境税 G$B( AWL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ] %y3*N@AZ  
airport tax 机场税 &>m# "A\^  
alcohol duty 酒精税 <s7OY`(8   
alienation 让与;让渡;转让 wtY*{m2  
alimony 生活费;赡养费 D+ )R_  
All Ordinaries Index [AOI] 所有普通股指数 = UT^5cl(  
all risks 全险;综合险 (ugB3o  
All Sales Record for Stock Market 《股票市场成交报告》 4G4[IA u_  
Allied Capital Resources Limited 新联财务有限公司 :7w^2/ZGo  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }(/")i4h  
allocation letter 拨款信件 " tUS>c/  
allocation of fund 分配款项;预留款项 )d\u_m W^  
allocation of profit 利润分配;溢利分配 dMnJ)R  
allocation warrant 拨款令 ?Q ]{P]  
allotment 分配;配股 Gx]J6Z8  
allotment notice 股份配售通知;配股通知 ,r-l^I3<  
allotment of shares 股份分配 lj4D: >Ov  
allowable 可获宽免;免税的 UtebSQ+h\  
allowable business loss 可扣除的营业亏损 1j7sJ" *  
allowable expenses 可扣税的支出 ?/ @~ d  
allowance 免税额;津贴;备抵;准备金 nf7l}^/UE  
allowance for debts 债项的免税额 dDAI fe2y  
allowance for depreciation by wear and tear 耗损折旧免税额 k9ThWo/#u  
allowance for funeral expenses 殡殓费的免税额 Gs% cod  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vIi#M0@N  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^MUSq(  
allowance to debtor 给债务人的津贴 I-QaR  
alteration of capital 资本更改 2$g3ABfV  
alternate trustee 候补受托人 %6vf~oG  
amalgamation 合并 8d90B9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *P#okwp  
ambit of charges 征税范围;收费范围 #Tjv(O[&  
amended valuation 经修订的估值 Z*}5M4  
American Commodities Exchange 美国商品交易所 5f:Mb|. ?  
American Express Bank Limited 美国运通银行 \UdHN=A&  
American Stock Exchange 美国证券交易所 {PXN$p:'  
amortization 摊销 |-W7n'n  
amount due from banks 存放银行同业的款项 1q])"l"<  
amount due from banks abroad 存放海外银行同业的款项 4+Sq[Rv0  
amount due from holding companies 控股公司欠款 {g:I5 A#  
amount due from local banks 存放本港银行同业的款项 -gWqq7O  
amount due to banks 银行同业的存款 XQW+6LEQ  
amount due to banks abroad 海外银行同业的存款 &: i|;^^2  
amount due to holding companies 控股公司存款 J;K-Pv +  
amount due to local banks 本港银行同业的存款 GvL)SVv?  
amount due to outport banks 外埠银行同业的存款 kIb)I(n  
amount for note issue 发行纸币的款额 WW'8&:x  
amount of bond 担保契据的款额 ~VRt 6C  
amount of consideration 代价款额 TV~ <1vj  
amount of contribution 供款数额 { *"I4  
amount of indebtedness 负债款额 z$VA]tI(  
amount of principal of the loan 贷款本金额 t8Sblgq  
amount of rates chargeable 应征差饷数额 `uO(#au,U  
amount of share capital 股本额 w"Q6'/P  
amount of sums assured 承保款额 JMMT886  
amount of variation 变动幅度 U4J9b p|  
amount of vote 拨款数额 |mSFa8G@  
amount payable 应付款额 /kl41gx  
amount receivable 应收款额 QEe\1>1"&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]wH,534  
analysis 分析 `CW I%V  
ancillary risk 附属风险 y<Hka'(%  
annual account 周年帐目;周年帐目报表;年度决算;年结 @WV}VKm  
annual accounting date 年结日期 R6^U9 fDG  
annual allowance 每年免税额;年积金;年度津贴;年津 dE<}X7J%  
annual balance 年度余额 7~2b4"&  
annual disposable income 每年可动用收入 (vq0Gl  
annual estimates 周年预算 i?.7o*w8  
annual fee 年费 I Xm}WTgF!  
annual general meeting 周年大会 y;)j  
annual growth rate 年增率;每年增长率 wUGSM"~ |  
annual long-term supplement 长期个案每年补助金 mgIB8D+6  
annual pensionable emolument 可供计算退休金的年薪 0Q81$% @<  
annual report 年报 XYJ7k7zc+Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u!=9.3  
annual return 周年报表;周年申报表;每年报税表格 O "jX|5  
Annual Return Rules 《周年报表规则》 :^c ' P<HM  
annual review of consumer prices 每年消费物价回顾 C@{#OOa  
annual roll-forward basis 逐年延展方式 {*gO1TZt9  
annual salary 年薪 N$8do?  
annual statement 年度报表;年度决算表 I7b_dJD;*  
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 I<v1S  
annuitant 年金受益人 mE`O G8  
annuity 年金 ?#OGH`ZvkI  
annuity contract 年金合约 AY{-Hf&  
annuity on human life 人寿年金 9~bl  
antecedent debt 先前的债项 E8[{U8)[;5  
ante-dated cheque 倒填日期支票 K%Dksx7ow  
anticipated expenditure 预期开支 9n#Q1Xq  
anticipated net profit 预期纯利 G~SgI>Q  
anticipated revenue 预期收入 %^e~;i=2  
anti-inflation measure 反通货膨胀措施 [0M2`x4`  
anti-inflationary stance 反通货膨胀立场 O~E6"v Q  
apparent deficit 表面赤字 [D8u.8q  
apparent financial solvency 表面偿债能力 Q}pnb3J>T  
apparent partner 表面合伙人 V'kCd4  
application for personal assessment 个人入息课税申请书 ^hG Y,\K9  
application of fund 资金应用 _0~WT  
application to release as liquidator and to destruct the books of accounts and documents "|{3V:e>a  
申请免除清盘人职务及毁灭帐簿与文件 < r6e23  
appointed actuary 委任精算师 av-l_iE  
appointed auditor 委任核数师;委任审计师 {[r}&^K15  
appointed trustee 委任的受托人 zG\g{cB  
appointer 委任人 S,9}p 1  
apportioned pro rata 按比例分摊 8<,b5  
apportionment 分配;分摊 mlIX>ss|7B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wA@y B"  
apportionment formula 分摊方程式 'z'q)vcr  
apportionment of estate duty 遗产税的分摊 $$U Mc-Pq  
appraisal 估价;评估 q|*}>=NX  
appreciable growth 可观增长 jwm2ZJW  
appreciable impact 显着影响 h/I'9&J>*  
appreciable increase 可观增长 I! s&m%s  
appreciation 增值;升值 ^tWt"GgC  
appreciation against other currencies 相对其他货币升值 -8sm^A>C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u/`jb2eEU:  
appreciation tax 增值税 yc./:t1at>  
appropriation 拨款;拨用;拨付  3kAmRU  
appropriation account 拨款帐目 ?^F*M#%?  
Appropriation Bill 拨款法案 m!{}Y]FZn  
appropriation-in-aid system 补助拨款办法 I)wjTTM5  
approved assets 核准资产 5|&:l8=  
approved basket stock 认可一篮子证券 Jr0D:  
approved budget 核准预算 X bF;  
approved charitable donation 认可慈善捐款 $~h\8  
approved charitable institution 认可慈善机构 JfJUOaL  
approved currency 核准货币;认可货币 +-b:XeHSZ  
approved estimates 核准预算 ~Wh} W((L  
approved estimates of expenditure 核准开支预算 qo1eHn4  
approved overseas insurer 核准海外保险人 (~YFm"S  
approved overseas trust company 核准海外信托公司 _{.=zv|3  
approved pooled investment fund 核准汇集投资基金 ( K5w0  
approved provident fund scheme 认可公积金计划 I\NiA>c  
approved provision 核准拨款 Q.5C$I  
approved redeemable share 核准可赎回股份 h'{}eYb+   
approved regional stock 认可地区性证券 nZ;h&N -_-  
approved retirement scheme 认可退休金计划 ZTCzD8  
approved subordinated loan 核准附属贷款 d3A= (/>D  
arbitrage 套戥;套汇;套利 cR; zNS  
arbitrageur 套戥者;套汇者 5k0r{^#M  
arbitrary amount 临时款项 l?>sLKo9  
arrangement 措施;安排;协定 /u9Md3q*'  
arrears 欠款 v3b[08 F  
arrears of pay 欠付薪酬 6pkZ8Vp:  
arrears of revenue 逾期未收税款;逾期未收的帐项 5O.dRp7d J  
articles of association 组织章程;组织细则;组织章程细则 $=>(7 =l_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 P4"Pb\o*  
ascertainment of profit 确定利润 %GRD3S  
"Asia Clear" “亚洲结算系统” ("2ukHc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l,FK\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dXAKk[uf  
Asian Development Fund [ADF] 亚洲发展基金 Kjbz\~  
Asian dollar bond 亚洲美元债券 y`"~zq0D  
Asian dollar market 亚洲美元市场 ~7Ji+AJA  
Asian dollar rate 亚洲美元利率 @"BvyS,p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IR*g>q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 goYRA_%cX  
asked price 沽盘;喊价;索价;卖方报价 a );>  
assessable income 应评税入息 ?klV;+  
assessable loss 应评税亏损 .C avb  
assessable profit 应评税利润 /*5t@_0fe  
assessable value 应评税值 t;P%&:"@M  
assessed profit 估定利润 DNsDEU  
assessed value 经评估价值 ]~my<3j}or  
assessment 评税;评定;估价;评税单 gu+c7qe  
assessment number 评税编号;估价编号 =NyN.^bwT  
assessment of additional tax 补加税评税 uzf@49m]m  
assessment of performance 业绩评估;实绩评价 g8 (zvG;Y  
Assessor 评税主任 -4P2 2  
asset price bubbles 资产价格泡沫 E?c)WA2iH  
asset-backed securities 具资产保证的证券 wGd4:W  
assets accretion 资产增值 V K/;ohTTP  
assets and liabilities 资产与负债 W~15[r0  
assets betterment statement 资产递增表;资产改进表 D-)jmz>R  
assets lending 实物放款;有抵押贷款 Lod$&k@@  
assets of the company passing on the death 死者去世时转移的公司资产 TH_Vw,)  
assets pledged as security for liabilities 用作负债抵押的资产 ~z)diF<  
assets portfolio 资产投资组合 :t &ib}v  
assets price 资产价格 R|PFGhi6"A  
assets quality 资产质素 <VP@#  
assets realization 资产变现 |yE_M-Nc  
assets refinancing arrangement 资产再集资安排 F...>%N$  
assets securitization 资产证券化 (mq 7{ ;7y  
assets situated outside Hong Kong 在香港以外地方的资产 JpVV0x/Q/_  
assets stripping 削减资产;拆卖资产 "0pH@_8o{  
assets value 资产值 B_FfXFQm<  
assignee 承让人 f =H,BQ  
assignment 转让;转让书;转让契 4:$?u}9[:[  
assignment of interest 权益转让 :3qA7D}  
assignment of letters patent and trade mark 专利证书及商标转让 %|(~k*s4  
assignment of property 物业转让;物业转让书 $y !k)"k  
assignment right 转让权 NB]T~_?]*  
assignor 转让人 ^%X,Rml<e  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 RX",Zt$q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6d~[My  
associate member 附属会员 /1X0h  
associated body corporate 相联法人团体 i2or/(u`  
associated company 相联公司;联属公司 ]?P9M<0PM  
associated corporation 相联法团 x)6yWr[ri%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] QJFx/zU  
公认会计师公会〔英国〕 uq;,h46ki  
Association of Futures Exchange Brokers 香港期货经纪协会 H \ $04vkR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kc&>l (  
association of underwriters 承保人组织 9XGzQ45R  
assumption of control 接管 F{*S}&q*)o  
assurance 担保;保险;转易;转易书 'L#qR)t  
assurance of interest 权益的转易 |RqCw7  
at 19XX price 按一九XX年价格计算 {p -b,J9~a  
at a discount 按赔价计算;按贴水价格计算;打折扣 :[gM 5G  
at a premium 按溢价计算;按升水价格计算 8+Lig  
at call 通知付款;按通知 5TlPs_o  
at constant market price 按固定市价计算 '>:mEXK}w  
at constant price 按固定价格计算 sa\v9  
at cost 按成本计算 xwxMVp`|o  
at current market price 按当时市价计算;按现时市价计算 yb BLBJb  
at current price 按当时价格计算;按现时价格计算 XcJ'w  
at factor cost 按要素成本计算;按生产要素成本计算 }Sa2s&[<  
at money-of-the-day price 按付款当日价格计算 #pJ^w>YNy  
at or better 按指定或较佳价位〔买卖指令〕 5m")GWQaP@  
at par 按面值计算;平价 HjTK/x'_'L  
at sight 见票即付 /kLX f_  
at the close 按收市盘 n8"S;:Zm  
at the opening 按开市盘 Ba/Z<1)  
attestation 见证;见证条款 H27J kZ&  
at-the-money option 平价期权 zuOx@T^  
attorney 受权人;受托代表人 ?'H);ou-p  
attornment 新拥有人承认书 Dx/!^L02  
attributable profit 可归属利润 zR)|%[sWwQ  
attributable share value 可归属股份价值 =~YmM<L  
Auckland Stock Exchange 奥克兰证券交易所 3=9yR* *  
auction 拍卖 aK'`yuN  
auctioneer 拍卖商 ]E90q/s@c  
audit 审计;核数 84[T!cDk  
Audit Commission 审计署 T2# W=P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %-@`|  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 7*5$=z4,1  
audit review 帐目审查 -d\O{{%>.z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Qg+0(odd  
audited account 审计帐目;经审计的帐目 )%8oE3O#  
audited annual account 经审计的周年帐目 VXvr`U\  
audited balance sheet 经审计的资产负债表 Yo:l@(  
auditor 核数师;核数主任;审计师 S5ka;g  
auditor's certificate 核数师证明书;审计师证明书 -A}*Aa'\  
auditor's report 核数师报告;审计师报告 8XwAKN:f  
Aussie bond 澳元债券 uV<I!jyI  
austerity budget 紧缩预算 &F" Mkyf  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 | ]`gps  
Australia All Ordinaries Index 澳洲所有普通股票指数 U6qv8*~  
Australian Dollar [AUD] 澳元 @L|X('i  
Australian Options Market 澳大利亚期权市场 k))*Sg  
Australian Securities Commission 澳洲证券事务监察委员会 'j=7'aX>K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TDg#O!DUF  
Australian Stock Exchange 澳大利亚证券交易所 }~dXz?{p8  
Austrian Schilling [ATS] 奥地利先令 ' >[KVvm  
authentication 认证;鉴证 Mn+;3qo{6  
authority to purchase 委托购买证;委购书 mg)lr&-b  
authorization 认可;核准;授权;授权书 1E!0N`E  
authorization by direction 指示授权 .:,RoK1  
authorization by instruction 指令授权 lpkg( J#&  
authorization by warrant 令状授权 0j%@P[zQ  
authorization of unit trust 单位信托的认可 ZjLzS]\a  
authorized agent 指定代理人 LH.. 8nfl  
authorized capital 法定资本 >jAr9Blz]  
authorized clerk 出市员 vrXmzq  
authorized dealer 认可交易商 z^9Yoqog  
authorized financial institution 认可财务机构 MJ[#Gq\0R  
authorized fund 认可基金 th8f  
authorized fund house 获授权的基金公司;认可基金公司 P%>? O :a  
authorized institution 认可机构 4R\bU"+jZ_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V#!ihL/>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xd8UdQ, lt  
authorized insurer 获授权保险人;获认可承保人 =9n$ at$l@  
authorized investment 特准投资项目 &9\z!r6mc  
authorized person 获授权人 "/hM&  
authorized representative 获授权代表 x Yr-,$/  
authorized share capital 法定股本 sChMIbq!Av  
automated quotation system 自动报价系统 94r8DkI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .EVy?-   
自动交易系统〔香港期货交易所有限公司〕 7\ d{F)7E  
automatic adjustment mechanism 自动调整机制 6\4n y0  
automatic adjustment system 自动调整系统 9}kN9u  
Automatic Clearing House 自动票据交换所 BR\% aU$u  
automatic exchange rates accumulation system 自动化汇率累集系统 +NPk9jn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dC@aQi6{6  
automatic teller machine [ATM] 自动柜员机 iC&=-$vu  
autopay 自动转帐 HTI1eLZ2  
available assets 可用资产 c+AZ(6O ?\  
available fiscal reserve 现存财政储备 zLXmjrC  
available profit 可用利润 %JDG aG'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \Q{@AC<?i  
average 平均;平均数;海损 qEKTSet?  
average basic salary 平均基本薪金 HyXw^ +tsj  
average consumer expenditure 平均消费开支;一般消费开支 "!XeK|Wi  
average cost 平均成本 0Mt2Rg}  
average cost of land production 增辟土地平均成本 B{!)GZ(}  
average daily turnover 平均每日成交额 NAhV8  
average daily wage rate 平均每日工资率 jD3,z*  
average expenditure pattern 平均开支模式 'nI2RX  
average growth rate 平均增长率 !*u5HVn  
average net fixed assets 固定资产平均净值 I})la!9   
average of relatives 相对价格平均数 ?HVsIAU  
average price 平均价格 ]CH@ T9d5V  
average propensity to consume 平均消费倾向;一般消费倾向 v vlfL*f  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4NbX! "0  
average rate 平均率 S5d:?^PGg  
average revenue 平均收入;平均收益 RH ow%2D  
average stock 平均库存;平均存货 )H$Ik)/N  
average yearly rent 平均年租 sj2v*tFb  
avoidance of double taxation 避免双重课税 l.1)%q&@^  
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 $ZYEH  
Gk,{{:M:5  
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