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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: uXGAcUx(  
A share A股;甲类股份 2R3)/bz-SV  
abatement of tax 减税;减扣免税额 ncR]@8  
ABN AMRO Bank N.V. 荷兰银行 Q`=d5Uvw  
above-the-line expenditure 线上项目支出;经常预算支出 ?|hYtV  
above-the-line receipt 线上项目收入;经常预算收入 [].euDrX  
ABSA Asia Limited 南非联合亚洲有限公司 RbA.&=3  
absolute change 绝对数值变更 )DQcf]I  
absolute expenditure 实际开支 (f"LD8MJ/  
absolute guideline figure 绝对准则数字 +I.{y  
absolute interest 绝对权益 JVx-4?  
absolute order of discharge 绝对破产解除令 _4lKd`  
absolute profit margin 绝对利润幅度 1q*=4O  
absolute value 实值;绝对值 D|C!KF (  
absolutely vested interest 绝对既得权益 +=kz".$  
absorbed cost 已吸收成本;已分摊成本 2-#&ktM%V  
absorption 吸收;分摊;合并 \gir  
absorption rate 吸收率;摊配率;分摊率 Jjx1`S*i  
ACB Finance Limited 亚洲商业财务有限公司 Wjd_|Kui  
acceptable form of reciprocity 合理的互惠条件 {|q(4(f"Iu  
acceptable rate 适当利率;适当汇率 ,F|49i.K  
acceptance agreement 承兑协议 %:-2P  
acceptance for honour 参加承兑 A22'qgKm@  
acceptor 承兑人;接受人;受票人 dP/1E6*m  
acceptor for honour 参加承兑人 ~NK|q5(I  
accident insurance 意外保险 99Nm?$ g  
Accident Insurance Association of Hong Kong 香港意外保险公会 `q y@Qo  
accident insurance scheme 意外保险计划 SQG9m2  
accident year basis 意外年度基准 qHYoQ.ke  
accommodation 通融;贷款 7*Gg#XQ>(  
accommodation bill 通融票据;空头票据 hus9Zv4  
accommodation party 汇票代发人 ?j8_j  
account balance 帐户余额;帐户结余 YipL_&-  
account book 帐簿 Bv}i#D  
account collected in advance 预收款项 {%Q+Pzl.  
account current book 往来帐簿 7a%)/ )<D  
account of after-acquired property 事后取得的财产报告 w[;5]z  
account of defaulter 拖欠帐目 VF:<q  
account payable 应付帐款 F{m?:A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 H|d"45J_  
account receivable 应收帐款  OJ# d  
account receivable report 应收帐款报表 1|7t q  
account statement 结单;帐单;会计财务报表 l4E0/ F  
account title 帐户名称;会计科目 b5%T)hn=  
accountant's report 会计师报告 ~5~Cpu2v7  
Accountant's Report Rules 会计师报告规则 =%crSuP  
accounting and auditing procedure 会计与审计程序;会计与核数程序 #t&L}=G{%  
Accounting Arrangements 《会计安排》 w"h3e  
accounting basis 会计基础 KD..X~Me  
accounting by Official Receiver 破产管理署署长呈交的帐目 *b(nX,e  
Accounting Circular 《会计通告》 Hh qNp U  
accounting class 会计类别 c38ENf  
accounting date 记帐日期;会计结算日期 cs Gd}2VE  
accounting for money 款项核算 yt`K^07@  
Accounting Officer 会计主任 $?|$uMIafp  
accounting period 会计报告期;会计期 tNDv[IF  
accounting policy 会计政策;会计方针 srIt_Wq  
accounting practice 会计惯例 >yt8gw0J  
accounting principle 会计准则 vq5o?$:-  
accounting record 会计记录 -h&KC{Xab  
accounting report 会计报告 _Qf310oONS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Uj)`(}r  
Accounting Society of China 中国会计学会 -=4:qQEw  
accounting statement 会计报表 f] kG%JEK  
accounting system 会计制度;会计系统 \hqjk:o  
accounting transaction 会计事项;帐务交易 pb|,rLNZ  
accounting treatment 会计处理 k4~2hD<|  
accounting year 会计年度 >+ku:<Hw%.  
accretion 增值;添加 ys} I~MK-  
accrual 应计项目;应累算数目 EpH\;25u  
accrual basis 应计制;权责发生制 u'"]{.K>fb  
accrual basis accounting 应计制会计;权责发生制会计 = _/XFN  
accrue 应累算;应计 /G!M\teeF  
accrued benefit 应累算利益 39Tlt~Psz  
accrued charges 应计费用 9h0Y">}`b  
accrued cumulative preference share dividend 应累算的累积优先股股息 Au{J/G<W@  
accrued expenses 应累算费用 c[4I> "w  
accrued interest payable 应付利息;应计未付利息 E Ks4N4k  
accrued interest receivable 应收利息;应计未收利息 M:.0]'[s5  
accrued right 累算权益 t``q_!s}F  
accruing profit 应累算的利润 "VQ7Y`,+  
accumulated fiscal reserve 累积财政储备 @`:z$52  
accumulated profit 累积利润;滚存溢利 7SJtW`~  
accumulated reserve 累积储备 3|1v)E  
accumulation of surplus income 累积收益盈余 Qis/'9a  
acquired assets 既得资产 1c*XmMB  
acquisition 收购;购置;取得 l[b`4  
acquisition cost 购置成本 A0gRX]  
acquisition expenses 购置费用 )s>R~7  
acquisition of 100% interest 收购全部股权 ECvTmU'=  
acquisition of control 取得控制权 u:%Ln_S  
acquisition of fixed assets 购置固定资产 \ H!Klp  
acquisition of shell “买壳” `:YCOF  
acquisition price 收购价 g3vR\?c`  
act of God 天灾 G Y+li {  
acting partner 执事合伙人 {1J4Q[N9m  
active market 买卖活跃的市场;交投畅旺的市场;旺市 h=MEQ-3jg  
active partner 积极参与的合伙人 - ~`)V`@  
active trading 交投活跃 =]W[{@P  
actual circulation 实际流通 $3^Cp_p6  
actual cost 实际成本 ?4YLt|sn  
actual expenditure 实际开支;实际支出 CjUYwAy$k  
actual income 实际入息;实际收入;实际收益 gH|:=vfYUR  
actual market 现货市场 7Nlk:f)*-  
actual price 现货价;实际价格 >AUzsQ  
actual profit 实际利润 %<^j=K= 0  
actual quotation 实盘;实际价位;实际报价 A\)~y{9bQ  
actual year basis 按实际年度计算 BKd?%V8:Q  
actuals 实货 j4}Q  
actuarial investigation 精算调查 V5bB$tL}3  
actuarial principle 精算原则 LHd9q ^D  
actuarial report 精算师报告 *w[0uQL5Z  
Actuarial Society of Hong Kong 香港精算学会 NbUbLzE  
actuarial valuation 精算师估值 M.fA5rJ^  
actuary 精算师 "{M?,jP#  
ad referendum agreement 暂定协议;有待覆核的协定 v] hu5t  
ad valorem duty 从价税;按值征税 hf< [$B  
ad valorem duty system 从价税制 @5*$yi 'Cp  
ad valorem fee 从价费 dc,qQM  
ad valorem tariff 从价关税 -s9()K(vZG  
additional allowance 额外免税额 #,Cz+ k*4  
additional amount for unexpired risk 未过期风险的额外款额 sTw+.m{F  
additional assessable profit 补加应评税利润 9 f= ~E8P  
additional assessment 补加评税 :HkX sZ  
additional commitment 额外承担 J)P7QTC  
additional commitment vote 额外承担拨款 QeG3X+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,d$D0w  
additional dependent parent allowance 供养父母额外免税额 EfGy^`,'G  
additional provision 额外拨款 o8u;2gZx  
additional stamp duty 附加印花税 X \qG WpN%  
additional tax 补加税罚款;补加税款 aBWA hn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4XIc|a Aa  
adjudged bankrupt 被裁定破产 9G^gI}bY  
adjudicated bankrupt 裁定破产人 Z^_gS&nDa~  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 YZ^mH <  
adjudication of bankruptcy 裁定破产;宣告破产 40HhMTZ0-  
adjudication of insolvency 裁定无力偿还债务 ].Xh=7&2{  
adjusted actual 经调整的实数;调整后的实数 1EA#c>I$  
adjusted current assets 经调整的流动资产;调整后的流动资产 !AN;  
adjusted figure 经调整的数字;调整后的数额 #N;McF;W  
adjusted liabilities 经调整的负债;调整后的负债 R0YWe  
adjusted loss 经调整的亏损;调整后的亏损 PUErvL t  
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 /-Z}=  
adjusted profit 经调整的利润;调整后的利润 '>[Ut@lT;  
adjusted surplus 经调整的盈余额;调整后的盈余额 arN=OB  
adjusted value 经调整的价值;调整后的价值 zQaD&2 q  
adjustment 调整;修订;理算〔保险〕 -|4 Oq  
adjustment centre 调剂中心 s%^@@Dk  
adjustment lag 调整过程的时间差距;调整时差 e@7UL|12  
adjustment mechanism 调整机制 $) m$ c5!  
adjustment of loss 亏损调整 '+7"dHLC;  
adjustment process 调整过程;调整程序 Ih)4.lLcKn  
adjustment range 调整幅度 w/csLi.O  
administered exchange rate 受管制汇率 2 :wgt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0HN%3AG]  
administration expenses 行政费用 nB6 $*'  
administration fee 手续费;行政费 O2"5\@HfE  
administration in bankruptcy 破产管理 "D'"uMS`H  
administration order 遗产管理令 bL/DjsZ@  
administrator 管理人;遗产管理人 8yk4#CZ  
administrator of the estate 遗产管理人 L5r02VzbD  
admission of debt 债项承认书 >35W{ d  
admission of proof 接纳债权证明 H`1q8}m  
advance 放贷款项;垫付款项;预支款项;预付款项 =:'\wx X  
advance account 暂支帐目;预付款帐户 H h35cj  
advance compensation 预付补偿金 __}ut+H^5p  
advance from shareholder 股东垫款 ZP '0=  
advance pending reimbursement 预支以待日后付还 HJJ; gTj  
advanced economy 先进经济体系 O~m Q\GlW  
advancement 预付;预付财产 8^sh@j2L  
advances warrant 垫款令 17-B'Gl!<%  
advancing 贷出 ; *\xdg{d  
adverse balance 逆差 2d&]V]:R*  
adverse exchange 逆汇 fNz(z\  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z?u}?-b1\H  
advice for collection 托收通知书 3%)@c P:?  
advice of drawing 提款通知书;汇票通知书 (C0Wty  
advice of payment 付款通知 UjS+Ddp  
Advisory Committee [Securities and Futures Commission] /[E2+g  
谘询委员会〔证券及期货事务监察委员会〕 ZmmX_!M  
Advisory Committee on Diversification 经济多元化谘询委员会 zxkO&DGRbN  
affidavit 誓章;遗产申报誓章 Zxh<pd25Y  
affidavit of no receipt 述明无收款的誓章 %F\.1\&eE  
affiliate 联号;联营公司;附属公司 3Uej]}c  
affiliated company 附属公司;联号;联营公司 _{$<s[S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zwk& 3  
affordability 负担能力 v[V7$.%5Q  
African Development Bank [AfDB] 非洲开发银行 v2k@yxt(  
after-acquired property 事后取得的财产 [,(+r7aB  
after-hours dealing 市后交易 }m&\I  
after-tax profit 税后盈利;税后利润;税后溢利 S_?sJwM  
agency agreement 代理协议 wHh6y?g\  
agency expenses 代理机构的开支 n'[>h0  
agency fee 代理费 6Ta+f3V   
Agency Law 《代理法》 xxA^A  
agent 代理人;承销人 w|abaMam  
agent of company 公司代理人 7^tYtMm|U  
agent's fee 代理人费;经纪费 YdyTt5-  
aggregate 总计;总数;总体数字 $gZiW8  
aggregate amount 总款额;总额 =\G`g #  
aggregate assets and liabilities 总体资产与负债 ~RLWr.pK  
aggregate at constant price 按固定价格计算的总体数字 Nxna H!wS  
aggregate demand 总需求 WyRSy-{U(}  
aggregate gross position 总持仓量 H!'4A&  
aggregate limit 总限额 mZO-^ct4  
aggregate of salaries tax 合计薪俸税 F)4I70vG  
aggregate performance 总体表现;总体业绩 L7R!,  
aggregate supply 总体供应 r dCs  
aggregate surplus 总盈余 >Y(JC#M;  
aggregate total 整体总额 NF7  
aggregate value 总值;合计价值 z/fSs tN  
aggregated basis 合计基准 }B_?7+  
aggregated net chargeable income 合计应课税入息实额 70 Ph^e)  
aggregation 合并计算;合计;总和 r6GXmr  
aggregation of incomes of husband and wife 夫妇入息合并计算 Kg`P@  
aggregation of property 财产的总和 X,bhX/h  
agio 差价;贴水 Lp/'-Y_  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;tQ(l%!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;YSe:m*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T}/|nOu 5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c-_1tSh}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 P+BGCc%);B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X&IT  s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5h|aX  
agreement for a settlement 授产协议 -*Tf.c  
agreement for assignment 转让协议 'T$Cw\F&  
agreement for sale 售卖协议;买卖协议 Jg)( F|>o  
agreement for sale and purchase 买卖协议 Y=?{TX=6<[  
agreement for the payment of interest 支付利息协议 ]>1`Fa6_  
agreement for the repayment of money 还款协议 ug.|ag'R  
agreement of reinsurance 再保险协议 | P`b"x  
Agricultural Bank of China 中国农业银行 ^VW]Qr!  
air passenger departure tax 飞机乘客离境税 Bh'!aipk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &xA>(|a\&-  
airport tax 机场税 .)=*Yr M  
alcohol duty 酒精税 9yaTDxB>  
alienation 让与;让渡;转让 TQb@szp:|  
alimony 生活费;赡养费 rIb~@cR)  
All Ordinaries Index [AOI] 所有普通股指数 QUaV;6 4  
all risks 全险;综合险 +~ Hb}0ry  
All Sales Record for Stock Market 《股票市场成交报告》 qM+Ai*q  
Allied Capital Resources Limited 新联财务有限公司 w]nt_xj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $-u c#57  
allocation letter 拨款信件 ?zQW9e  
allocation of fund 分配款项;预留款项 fj/L)i  
allocation of profit 利润分配;溢利分配 -2!S>P Zs  
allocation warrant 拨款令  JZ+6)R  
allotment 分配;配股 VrLp5?Bh  
allotment notice 股份配售通知;配股通知 $gN\%X/n"1  
allotment of shares 股份分配 Z6rZAwy  
allowable 可获宽免;免税的 [V qiF~o,  
allowable business loss 可扣除的营业亏损 Wp+lI1t  
allowable expenses 可扣税的支出 @$!6u0x  
allowance 免税额;津贴;备抵;准备金 O2?yI8|Jn  
allowance for debts 债项的免税额 EZ:? (|h  
allowance for depreciation by wear and tear 耗损折旧免税额 SP/b 4  
allowance for funeral expenses 殡殓费的免税额 y10W\beJ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 m mZP;  
allowance for repairs and outgoings 修葺及支出方面的免税额 h  Ypj  
allowance to debtor 给债务人的津贴 k=mLcP  
alteration of capital 资本更改 tzfyS#E  
alternate trustee 候补受托人 B9[vv;lzu  
amalgamation 合并 M$.bC0}T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 60]VOQku  
ambit of charges 征税范围;收费范围 YtKT3u:x  
amended valuation 经修订的估值 pUS:HJk|  
American Commodities Exchange 美国商品交易所 7 )[2Ud8  
American Express Bank Limited 美国运通银行 uF1 4;  
American Stock Exchange 美国证券交易所 q,<l3rIn  
amortization 摊销 6 rj iZ%  
amount due from banks 存放银行同业的款项 ]n>9(Mp!M  
amount due from banks abroad 存放海外银行同业的款项 s,f2[6\Y  
amount due from holding companies 控股公司欠款 ms;zC/  
amount due from local banks 存放本港银行同业的款项 ]kx<aQ^  
amount due to banks 银行同业的存款 ']fyD3N  
amount due to banks abroad 海外银行同业的存款 S.Kcb=;"L  
amount due to holding companies 控股公司存款 j,;f#+O`g  
amount due to local banks 本港银行同业的存款 SXYwhID=  
amount due to outport banks 外埠银行同业的存款 &WLN   
amount for note issue 发行纸币的款额 R9^vAS4t[O  
amount of bond 担保契据的款额 H\n6t-l  
amount of consideration 代价款额 DTuco9yr[  
amount of contribution 供款数额 EC0B6!C&7  
amount of indebtedness 负债款额 ;dMr2y`6  
amount of principal of the loan 贷款本金额 jA;b2A]G  
amount of rates chargeable 应征差饷数额 ezbk@no  
amount of share capital 股本额 -,YI>!  
amount of sums assured 承保款额 DBHHJD/q  
amount of variation 变动幅度 QI U%!9Y  
amount of vote 拨款数额 AzF*4x  
amount payable 应付款额 & wtE"w  
amount receivable 应收款额 !vRN'/(Vyu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gY[G>D=  
analysis 分析 TTl9xs,nO  
ancillary risk 附属风险 jD"nEp-  
annual account 周年帐目;周年帐目报表;年度决算;年结 p7Zeudmj  
annual accounting date 年结日期 llR5qq=t  
annual allowance 每年免税额;年积金;年度津贴;年津 )m3emMO2  
annual balance 年度余额 Lg(G&ljE@k  
annual disposable income 每年可动用收入 V`LE 'E  
annual estimates 周年预算 j^8HTa0Cy|  
annual fee 年费 sC[#R.eq  
annual general meeting 周年大会 sk<S`J,M/_  
annual growth rate 年增率;每年增长率 88 X]Uw(+  
annual long-term supplement 长期个案每年补助金 =WI3#<vDG  
annual pensionable emolument 可供计算退休金的年薪 D</?|;J#/  
annual report 年报 H7P}=YW".  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )quQI)Ym  
annual return 周年报表;周年申报表;每年报税表格 HJJ)DE7;  
Annual Return Rules 《周年报表规则》 G~.VW48{n  
annual review of consumer prices 每年消费物价回顾 m <z?6VC  
annual roll-forward basis 逐年延展方式 ^GrSvl}v'  
annual salary 年薪 K$D+TI)  
annual statement 年度报表;年度决算表 [h-NX  
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 #Ue9J  
annuitant 年金受益人 1|-C(UW>  
annuity 年金 -c1-vGW/  
annuity contract 年金合约 qGR1$\]  
annuity on human life 人寿年金 m*HUT V  
antecedent debt 先前的债项 @ N'P?i  
ante-dated cheque 倒填日期支票 a6ryyt 5  
anticipated expenditure 预期开支 T,a{mi.hNR  
anticipated net profit 预期纯利 ~N; dX[@BT  
anticipated revenue 预期收入 Fw(  
anti-inflation measure 反通货膨胀措施 eYoc(bG(+  
anti-inflationary stance 反通货膨胀立场 0vDvp`ie#4  
apparent deficit 表面赤字 roAHkI  
apparent financial solvency 表面偿债能力 2B6u) 95  
apparent partner 表面合伙人 *^7^g!=z2  
application for personal assessment 个人入息课税申请书 |}e"6e%  
application of fund 资金应用 ]e5aHpgR=  
application to release as liquidator and to destruct the books of accounts and documents ~H?v L c;>  
申请免除清盘人职务及毁灭帐簿与文件 #Pz'-lo  
appointed actuary 委任精算师 .,(x7?  
appointed auditor 委任核数师;委任审计师 i$3#/*Y7_L  
appointed trustee 委任的受托人 jqj}j2 9  
appointer 委任人 }*%=C!m4R!  
apportioned pro rata 按比例分摊 >wb*kyO7(#  
apportionment 分配;分摊 )v+&l9D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oNl-! W   
apportionment formula 分摊方程式 N;P/$  
apportionment of estate duty 遗产税的分摊 y c<%f  
appraisal 估价;评估 0QquxYYw,  
appreciable growth 可观增长 hUp3$4w  
appreciable impact 显着影响 rVsCJuxI  
appreciable increase 可观增长 i@WO>+iB  
appreciation 增值;升值 $^ir3f+  
appreciation against other currencies 相对其他货币升值 KYKF$@ <G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]v@ng8  
appreciation tax 增值税 }3XjP55  
appropriation 拨款;拨用;拨付 :4X,5X7tW=  
appropriation account 拨款帐目 wRwx((eb  
Appropriation Bill 拨款法案 +kxk z"fP  
appropriation-in-aid system 补助拨款办法 H3d|eO4+W  
approved assets 核准资产 K)`R?CZ:s  
approved basket stock 认可一篮子证券 =? q&/ cru  
approved budget 核准预算 I|Hcs.uW  
approved charitable donation 认可慈善捐款 d/*EuJYin<  
approved charitable institution 认可慈善机构 {[NQD3=+F  
approved currency 核准货币;认可货币 1yU!rEH  
approved estimates 核准预算 OEbZs-:  
approved estimates of expenditure 核准开支预算 t VX|e2Y  
approved overseas insurer 核准海外保险人 n31nORx50  
approved overseas trust company 核准海外信托公司 X%iqve"{nB  
approved pooled investment fund 核准汇集投资基金 wT;;B=u}G  
approved provident fund scheme 认可公积金计划 ]k1N-/  
approved provision 核准拨款 d3T7$'l$  
approved redeemable share 核准可赎回股份 9S'\&mRl  
approved regional stock 认可地区性证券 AlrUfSBB  
approved retirement scheme 认可退休金计划 T}XJFV  
approved subordinated loan 核准附属贷款 6OPNP0@r  
arbitrage 套戥;套汇;套利 yfFe%8w_vw  
arbitrageur 套戥者;套汇者 .1J`>T?=Q  
arbitrary amount 临时款项 [tt_>O  
arrangement 措施;安排;协定 ?W?n l:F  
arrears 欠款 B@\0b|  
arrears of pay 欠付薪酬 UQ^ )t ]  
arrears of revenue 逾期未收税款;逾期未收的帐项 jl]p e7-  
articles of association 组织章程;组织细则;组织章程细则 rvnm*e,  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {"|GV~  
ascertainment of profit 确定利润 5y0LkuRR:  
"Asia Clear" “亚洲结算系统” T_)+l)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r`u 9MJ*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }gX4dv B  
Asian Development Fund [ADF] 亚洲发展基金 5/m*Lc+r  
Asian dollar bond 亚洲美元债券 Ai)Q(]  
Asian dollar market 亚洲美元市场 Z$YG'p{S  
Asian dollar rate 亚洲美元利率 <bv9X?U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hiR+cPSF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l>HB0o  
asked price 沽盘;喊价;索价;卖方报价 =5%}CbUU)4  
assessable income 应评税入息 s\3ZE11L  
assessable loss 应评税亏损 "6?Y$y/wm  
assessable profit 应评税利润 rHjR 4q  
assessable value 应评税值 T z+Y_  
assessed profit 估定利润 MI8c>5?  
assessed value 经评估价值 E*9W'e~=  
assessment 评税;评定;估价;评税单 W`wT0kP?*]  
assessment number 评税编号;估价编号 `wLmGv+V  
assessment of additional tax 补加税评税 2V+[:>F  
assessment of performance 业绩评估;实绩评价 g@>y`AFnr  
Assessor 评税主任 Pc~)4>X<  
asset price bubbles 资产价格泡沫 ;]/cCi  
asset-backed securities 具资产保证的证券 JvW!w)$pY  
assets accretion 资产增值 ,Qe`(vU*s  
assets and liabilities 资产与负债  :KRe==/  
assets betterment statement 资产递增表;资产改进表 !:g\Fe]  
assets lending 实物放款;有抵押贷款 1tpt433  
assets of the company passing on the death 死者去世时转移的公司资产 .N#grk)C  
assets pledged as security for liabilities 用作负债抵押的资产 zq#gf  
assets portfolio 资产投资组合 $~A\l@xAG  
assets price 资产价格 e7U9"pk  
assets quality 资产质素 ?nR$>a`  
assets realization 资产变现 }T=\hM  
assets refinancing arrangement 资产再集资安排 ,}Ic($ To  
assets securitization 资产证券化 AlgVsE%Va  
assets situated outside Hong Kong 在香港以外地方的资产 VD=F{|^  
assets stripping 削减资产;拆卖资产 n6INI~,  
assets value 资产值 h&{>4{  
assignee 承让人 xoE,3Sn  
assignment 转让;转让书;转让契 4Gy3s|{  
assignment of interest 权益转让 hA"z0Fszh  
assignment of letters patent and trade mark 专利证书及商标转让 {+QQ<)l^tJ  
assignment of property 物业转让;物业转让书 gD6BPW~0  
assignment right 转让权 a4!6K  
assignor 转让人 -32.g \]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 +G!;:o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A)^A2xZQ  
associate member 附属会员 sWLH"'Z  
associated body corporate 相联法人团体 WOGMt T%  
associated company 相联公司;联属公司 g[xn0 rG  
associated corporation 相联法团 y {Mh ?H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $4TawFf"nc  
公认会计师公会〔英国〕 2 BwpxV8  
Association of Futures Exchange Brokers 香港期货经纪协会 LGVGr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Tj=g[)+K  
association of underwriters 承保人组织 GwlAEhP  
assumption of control 接管 cFG%Ew@  
assurance 担保;保险;转易;转易书 ;\+A6(GX{  
assurance of interest 权益的转易 |G-o&m"  
at 19XX price 按一九XX年价格计算 'P-FeN^  
at a discount 按赔价计算;按贴水价格计算;打折扣 RK=YFE 0  
at a premium 按溢价计算;按升水价格计算 MXpj_+@  
at call 通知付款;按通知 m=I A/HOR^  
at constant market price 按固定市价计算 \RTXfe-`  
at constant price 按固定价格计算 W;wu2'  
at cost 按成本计算 nHL(v  
at current market price 按当时市价计算;按现时市价计算 7R om#Kl:  
at current price 按当时价格计算;按现时价格计算  _$4vk  
at factor cost 按要素成本计算;按生产要素成本计算 /E6 Tt  
at money-of-the-day price 按付款当日价格计算 "{(4  
at or better 按指定或较佳价位〔买卖指令〕 JE+{Vx}  
at par 按面值计算;平价 RD p(Ci  
at sight 见票即付 hLLg  
at the close 按收市盘 SbpO<8}8  
at the opening 按开市盘 Ibl==Irk  
attestation 见证;见证条款 j6$_U@)%O  
at-the-money option 平价期权 !Lj+&D|z  
attorney 受权人;受托代表人 [k6 5i  
attornment 新拥有人承认书 V0 OT_F  
attributable profit 可归属利润 jvos)$;L-  
attributable share value 可归属股份价值 C0Ti9  
Auckland Stock Exchange 奥克兰证券交易所 ldm=uW  
auction 拍卖 l. i&.;f  
auctioneer 拍卖商 C{):jH,Rf  
audit 审计;核数 axi%5:I  
Audit Commission 审计署 }+f@$L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] re} P  
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〕 -{fbZk&A  
audit review 帐目审查 uU00ZPS*G[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X'>]z'0W  
audited account 审计帐目;经审计的帐目 7:T 5P  
audited annual account 经审计的周年帐目 BI6o@d;=4  
audited balance sheet 经审计的资产负债表 ?en%m|}0  
auditor 核数师;核数主任;审计师 <:BhV82l  
auditor's certificate 核数师证明书;审计师证明书 Z$5@r2d)  
auditor's report 核数师报告;审计师报告 9Q%Fel.  
Aussie bond 澳元债券 ^Q4m1? 40  
austerity budget 紧缩预算 v0}.!u>Ww  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r@(hRl1k'  
Australia All Ordinaries Index 澳洲所有普通股票指数 8>K2[cPD  
Australian Dollar [AUD] 澳元 f8 M=P.jz  
Australian Options Market 澳大利亚期权市场 l*yJU3PW  
Australian Securities Commission 澳洲证券事务监察委员会 L$FLQyDR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ve / Q6j{  
Australian Stock Exchange 澳大利亚证券交易所 N~ XzgI  
Austrian Schilling [ATS] 奥地利先令 nPUq+cXy]C  
authentication 认证;鉴证 {*%'vVv+  
authority to purchase 委托购买证;委购书  0$l D  
authorization 认可;核准;授权;授权书 /z+}xRS  
authorization by direction 指示授权 8V3SZ17  
authorization by instruction 指令授权 K]q OLtc  
authorization by warrant 令状授权 }3!.e  
authorization of unit trust 单位信托的认可 PV%7 m7=x  
authorized agent 指定代理人 z|SLH<~  
authorized capital 法定资本 RyxIJJui  
authorized clerk 出市员 +x0-hRD  
authorized dealer 认可交易商 8f|  
authorized financial institution 认可财务机构 0Q5ua `U  
authorized fund 认可基金 -K)P|'-?m  
authorized fund house 获授权的基金公司;认可基金公司  g=:C/>g  
authorized institution 认可机构 '%R Yo#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _dq.hW7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *(x`cf;k  
authorized insurer 获授权保险人;获认可承保人 #3u;Ox  
authorized investment 特准投资项目 @4b"0ne}h  
authorized person 获授权人 #s Ebu^  
authorized representative 获授权代表 . \fzK  
authorized share capital 法定股本 p]#%e0  
automated quotation system 自动报价系统 /\_ s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *Ta*0Fr=9|  
自动交易系统〔香港期货交易所有限公司〕 0BIH.ZV#  
automatic adjustment mechanism 自动调整机制 Ydu=J g5u7  
automatic adjustment system 自动调整系统 Qp${/  
Automatic Clearing House 自动票据交换所 sEL[d2oO  
automatic exchange rates accumulation system 自动化汇率累集系统 W$P)fPU'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;^FV  
automatic teller machine [ATM] 自动柜员机 pUr.<yc&u  
autopay 自动转帐 TP oP%Yj"  
available assets 可用资产 Z %MP:@z  
available fiscal reserve 现存财政储备 y)!K@  
available profit 可用利润 810u +%fu  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 t1.5hsp  
average 平均;平均数;海损 O- &>Dc  
average basic salary 平均基本薪金 pXCmyLQ  
average consumer expenditure 平均消费开支;一般消费开支 8fJ- XFK$:  
average cost 平均成本 ,y?0Iwf  
average cost of land production 增辟土地平均成本 x5 3 aGi|  
average daily turnover 平均每日成交额 Ut8yA"Y~  
average daily wage rate 平均每日工资率 ?E2/ CM  
average expenditure pattern 平均开支模式 '8wA+N6Zr7  
average growth rate 平均增长率 #Gs] u  
average net fixed assets 固定资产平均净值 5"6Y=AuQ6  
average of relatives 相对价格平均数 [:sV;37s  
average price 平均价格 $} 7/mS@c  
average propensity to consume 平均消费倾向;一般消费倾向 -mG3#88*  
average propensity to save 平均储蓄倾向;一般储蓄倾向 <D pi M`  
average rate 平均率 qV.*sdS>  
average revenue 平均收入;平均收益 +X0?bVT  
average stock 平均库存;平均存货 i}+K;,Da:8  
average yearly rent 平均年租 h{kAsd8 G  
avoidance of double taxation 避免双重课税 Je+z\eT!5<  
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 5R/!e`(m  
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