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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: .GIygU_  
A share A股;甲类股份 CRu {Ie5B  
abatement of tax 减税;减扣免税额 (= W u5H  
ABN AMRO Bank N.V. 荷兰银行 =,Z5F`d4  
above-the-line expenditure 线上项目支出;经常预算支出 H Em XB=  
above-the-line receipt 线上项目收入;经常预算收入 Wcki=ac\v!  
ABSA Asia Limited 南非联合亚洲有限公司 Ys8D|HIk  
absolute change 绝对数值变更 ;:'ABfs  
absolute expenditure 实际开支 j9&x# U  
absolute guideline figure 绝对准则数字 a"phwCc"%  
absolute interest 绝对权益 0](V@F"~  
absolute order of discharge 绝对破产解除令 3z -="_p  
absolute profit margin 绝对利润幅度 t!o=-k  
absolute value 实值;绝对值 K9) |b`E=  
absolutely vested interest 绝对既得权益 .7> g8  
absorbed cost 已吸收成本;已分摊成本 bZu2.?{  
absorption 吸收;分摊;合并 tkW7wP;  
absorption rate 吸收率;摊配率;分摊率 =1zRm >m  
ACB Finance Limited 亚洲商业财务有限公司 |l:,EA_v|  
acceptable form of reciprocity 合理的互惠条件 fHXz{,?/w  
acceptable rate 适当利率;适当汇率 p%IVWeZnx  
acceptance agreement 承兑协议 9b)'vr*Hy7  
acceptance for honour 参加承兑 yZ,S$tSR  
acceptor 承兑人;接受人;受票人 {VKP&{~O  
acceptor for honour 参加承兑人 ksF4m_E>YB  
accident insurance 意外保险 rAS2qt  
Accident Insurance Association of Hong Kong 香港意外保险公会 Tfw5i,{  
accident insurance scheme 意外保险计划 cQ(,M  
accident year basis 意外年度基准 .cB>ab&  
accommodation 通融;贷款 5EL&?\e  
accommodation bill 通融票据;空头票据 Dw.Pv)'$  
accommodation party 汇票代发人 \!wo<UX%  
account balance 帐户余额;帐户结余 iw I}  
account book 帐簿 3W}qNY;J  
account collected in advance 预收款项 BKQwF *<V  
account current book 往来帐簿 lhB;jE  
account of after-acquired property 事后取得的财产报告 + De-U.  
account of defaulter 拖欠帐目 1l\. >H\E  
account payable 应付帐款 TmEh$M  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7x.] 9J  
account receivable 应收帐款 UD_8#DO{m1  
account receivable report 应收帐款报表 dm"|\7  
account statement 结单;帐单;会计财务报表 2tZ\/6G<  
account title 帐户名称;会计科目 [S?`OF12  
accountant's report 会计师报告 Og?P5&C"9D  
Accountant's Report Rules 会计师报告规则 0r]-Ltvl?}  
accounting and auditing procedure 会计与审计程序;会计与核数程序 s"(F({J  
Accounting Arrangements 《会计安排》 D'Uv7Mis  
accounting basis 会计基础 |v:fP;zc  
accounting by Official Receiver 破产管理署署长呈交的帐目 4Q~++PKBe  
Accounting Circular 《会计通告》 [>|6qY$D  
accounting class 会计类别 Zz!yv(e)H  
accounting date 记帐日期;会计结算日期 spTIhZ  
accounting for money 款项核算 6&,9=(:J&R  
Accounting Officer 会计主任 ~>rn q7j  
accounting period 会计报告期;会计期 A{)p#K8  
accounting policy 会计政策;会计方针 RU\MT'E>(  
accounting practice 会计惯例 ? J6\?ct4  
accounting principle 会计准则 Qk].^'\  
accounting record 会计记录 rDC=rG  
accounting report 会计报告 >g2Z t;*@w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q'0:k{G  
Accounting Society of China 中国会计学会 oPrK{flm  
accounting statement 会计报表 LT]YYn($  
accounting system 会计制度;会计系统 IQ5'4zQg=  
accounting transaction 会计事项;帐务交易 r_pZK(G%  
accounting treatment 会计处理 )V9wU1.  
accounting year 会计年度 nS]Ih0( K  
accretion 增值;添加 o^+g2;Ro  
accrual 应计项目;应累算数目 bH.f4-.u>)  
accrual basis 应计制;权责发生制 fn Pej?f:  
accrual basis accounting 应计制会计;权责发生制会计 5wb R}`8  
accrue 应累算;应计 q=;U(,Y  
accrued benefit 应累算利益 `]5t'Ps  
accrued charges 应计费用 7kmd.<  
accrued cumulative preference share dividend 应累算的累积优先股股息 T 5>'q;jM  
accrued expenses 应累算费用 sDjbvC0  
accrued interest payable 应付利息;应计未付利息 n(j5dN>]  
accrued interest receivable 应收利息;应计未收利息 \6vr)1~N>  
accrued right 累算权益 -8z@FLUK-  
accruing profit 应累算的利润 W.?EjEx  
accumulated fiscal reserve 累积财政储备 pW-aX)\DR  
accumulated profit 累积利润;滚存溢利 vd0uI#g%#  
accumulated reserve 累积储备 6<{SbE|G{  
accumulation of surplus income 累积收益盈余 4td9=dNA+l  
acquired assets 既得资产 ~U1M -<IX  
acquisition 收购;购置;取得 i(0%cNP7  
acquisition cost 购置成本 7a4h7/  
acquisition expenses 购置费用 sg4TX?I   
acquisition of 100% interest 收购全部股权 $8fJDN  
acquisition of control 取得控制权 ~-#8j3 J;  
acquisition of fixed assets 购置固定资产 BZk0B ?  
acquisition of shell “买壳” 8W x7%@^O  
acquisition price 收购价 !%>(O@~"|  
act of God 天灾 %!OA/7XbG  
acting partner 执事合伙人 $q0i=l&$&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 P5`BrY,hZ  
active partner 积极参与的合伙人 b.QL\$a &  
active trading 交投活跃 <O4W!UVg  
actual circulation 实际流通 Dj'+,{7,u  
actual cost 实际成本 @H8CU!J  
actual expenditure 实际开支;实际支出 cR!Mn$m  
actual income 实际入息;实际收入;实际收益 %D E_kwL  
actual market 现货市场 !5K5;M_Ih"  
actual price 现货价;实际价格 YkI_i(  
actual profit 实际利润 hd#MV!ti  
actual quotation 实盘;实际价位;实际报价 U2*kuP+n  
actual year basis 按实际年度计算 )CG,Udu  
actuals 实货 W"\O+  
actuarial investigation 精算调查 8GT4U5c ;  
actuarial principle 精算原则 PPj%.i)  
actuarial report 精算师报告 Y9y'`}+  
Actuarial Society of Hong Kong 香港精算学会 <MgC7S2I  
actuarial valuation 精算师估值 LmjGU[L,@  
actuary 精算师 $mut v=IO  
ad referendum agreement 暂定协议;有待覆核的协定 U_@Dn[/:  
ad valorem duty 从价税;按值征税 7o$S6Y;c4  
ad valorem duty system 从价税制 rWN%Tai-  
ad valorem fee 从价费 }PxP J$o  
ad valorem tariff 从价关税 HD;l1W)  
additional allowance 额外免税额 %VwkYAgA  
additional amount for unexpired risk 未过期风险的额外款额 6:AZZF1  
additional assessable profit 补加应评税利润 O.$OLK;v  
additional assessment 补加评税 y1kI^B  
additional commitment 额外承担 j&Y{ CFuZ  
additional commitment vote 额外承担拨款 b^WF R   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kB]*2o9-3  
additional dependent parent allowance 供养父母额外免税额 b*<Fi#x1=  
additional provision 额外拨款 Aw=GvCo<  
additional stamp duty 附加印花税 6}?5Oy_XF2  
additional tax 补加税罚款;补加税款 P/T`q:<H   
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ETrL3W<  
adjudged bankrupt 被裁定破产 GUUd(xS {  
adjudicated bankrupt 裁定破产人 N`NW*~  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v6O5n(5,,  
adjudication of bankruptcy 裁定破产;宣告破产 'rSJ9Mw"x  
adjudication of insolvency 裁定无力偿还债务    
adjusted actual 经调整的实数;调整后的实数 h:{^&d a  
adjusted current assets 经调整的流动资产;调整后的流动资产 e6_`  
adjusted figure 经调整的数字;调整后的数额 ]s}9-!{O  
adjusted liabilities 经调整的负债;调整后的负债 K'S \$  
adjusted loss 经调整的亏损;调整后的亏损 r<EwtO+x  
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 :djbZ><  
adjusted profit 经调整的利润;调整后的利润 :;N2hnHoG  
adjusted surplus 经调整的盈余额;调整后的盈余额 V7$-4%NL  
adjusted value 经调整的价值;调整后的价值 c!J|vRA5  
adjustment 调整;修订;理算〔保险〕 -Rj3cx  
adjustment centre 调剂中心 F tay8m@f  
adjustment lag 调整过程的时间差距;调整时差 koy0A/\%  
adjustment mechanism 调整机制 cD]#6PFA  
adjustment of loss 亏损调整 Z2&7HTz  
adjustment process 调整过程;调整程序 Ed>n/)Sm  
adjustment range 调整幅度 |!uC [=  
administered exchange rate 受管制汇率 :\"g}AX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5 IFc"  
administration expenses 行政费用 y{J7^o(_~  
administration fee 手续费;行政费 IZ9* '0Z  
administration in bankruptcy 破产管理 jYnP)xX;  
administration order 遗产管理令 V(3rTDg  
administrator 管理人;遗产管理人 #hh7fE'9  
administrator of the estate 遗产管理人 & hv@ &  
admission of debt 债项承认书 %QFeQ(b/(  
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 SI:Iv:>  
advance account 暂支帐目;预付款帐户 x)-n[Fu  
advance compensation 预付补偿金 8QN/D\uq  
advance from shareholder 股东垫款 i?|b:lcV  
advance pending reimbursement 预支以待日后付还 G'WbXX  
advanced economy 先进经济体系 m";?B1%x  
advancement 预付;预付财产 'Jl3%axR  
advances warrant 垫款令 C&&33L  
advancing 贷出 /[UuHU5*R  
adverse balance 逆差 #gRtCoew  
adverse exchange 逆汇 .MW/XnCYs4  
advertisement addressed to shareholders 在报章刊登的致股东通告 s|-g)  
advice for collection 托收通知书 GW!%DT  
advice of drawing 提款通知书;汇票通知书 &ej |DM6  
advice of payment 付款通知 884-\M"h  
Advisory Committee [Securities and Futures Commission] ms/Q-  
谘询委员会〔证券及期货事务监察委员会〕 %^(} fu  
Advisory Committee on Diversification 经济多元化谘询委员会 Ls{]ohP  
affidavit 誓章;遗产申报誓章 y.?Q  
affidavit of no receipt 述明无收款的誓章 JVh/<A  
affiliate 联号;联营公司;附属公司 d?>pcT)G_  
affiliated company 附属公司;联号;联营公司 !sav~dB)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?D=t:=  
affordability 负担能力 rl XMrn  
African Development Bank [AfDB] 非洲开发银行 xqzB=0  
after-acquired property 事后取得的财产 MFs W  
after-hours dealing 市后交易 % e1`wMa  
after-tax profit 税后盈利;税后利润;税后溢利 SOQR(UT  
agency agreement 代理协议 ;N!W|G  
agency expenses 代理机构的开支 ki9vJ<  
agency fee 代理费 NA9ss  
Agency Law 《代理法》 J|N>}di  
agent 代理人;承销人 HOlMj!.  
agent of company 公司代理人 4nGr?%>  
agent's fee 代理人费;经纪费 zH1ChgF=}  
aggregate 总计;总数;总体数字 sH\ h{^  
aggregate amount 总款额;总额 <(B: "wI  
aggregate assets and liabilities 总体资产与负债  f%c-  
aggregate at constant price 按固定价格计算的总体数字 "Sd2VSLg  
aggregate demand 总需求 4Q^i"jT  
aggregate gross position 总持仓量 <77v8=as5  
aggregate limit 总限额 ,=y8[(h  
aggregate of salaries tax 合计薪俸税 UjH+BC+9`b  
aggregate performance 总体表现;总体业绩 }7Y @u@R  
aggregate supply 总体供应 Df=zrs["  
aggregate surplus 总盈余 A3zO&4f ]  
aggregate total 整体总额 `sJv?  
aggregate value 总值;合计价值 n^k Uu2g|  
aggregated basis 合计基准 W0KSLxM  
aggregated net chargeable income 合计应课税入息实额 bb"x^DtT  
aggregation 合并计算;合计;总和 ,[)f-FmcU  
aggregation of incomes of husband and wife 夫妇入息合并计算 zq4)Uab*  
aggregation of property 财产的总和 znu [i&\=  
agio 差价;贴水 i`" L?3T  
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》 yMBFw:/o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WkK.ON^  
《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》 % !p/r`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z)&GF$*  
《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》 R4[dh.lf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #GA6vJ4^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》 H"%SzU  
agreement for a settlement 授产协议  XOd  
agreement for assignment 转让协议 ~{BR~\D  
agreement for sale 售卖协议;买卖协议 ]|)M /U *  
agreement for sale and purchase 买卖协议 & *!) d"  
agreement for the payment of interest 支付利息协议 5=9gH  
agreement for the repayment of money 还款协议 vm`\0VGSW  
agreement of reinsurance 再保险协议 E>w|i  
Agricultural Bank of China 中国农业银行 eVujur$P  
air passenger departure tax 飞机乘客离境税 t7b\#o  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a OTrng  
airport tax 机场税 $Qq5Fx9kU  
alcohol duty 酒精税 \C;F5AO  
alienation 让与;让渡;转让 -'Y@yIb  
alimony 生活费;赡养费 e*jfxQ=qG  
All Ordinaries Index [AOI] 所有普通股指数 ^%2S,3*0  
all risks 全险;综合险 L+ d4&x  
All Sales Record for Stock Market 《股票市场成交报告》 Y<9Lqc.i  
Allied Capital Resources Limited 新联财务有限公司 4z^5|$?_ta  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xgv&M:%D-  
allocation letter 拨款信件 Gt5'-Hyo  
allocation of fund 分配款项;预留款项 }[8Nr+y  
allocation of profit 利润分配;溢利分配 vV 7L :>  
allocation warrant 拨款令 3M<T}>  
allotment 分配;配股 t/0h)mL}  
allotment notice 股份配售通知;配股通知 i 79;;9M  
allotment of shares 股份分配 8WL*Pr 1I  
allowable 可获宽免;免税的 o9L$B  
allowable business loss 可扣除的营业亏损 u4;#~##  
allowable expenses 可扣税的支出 ?ZlN$h^  
allowance 免税额;津贴;备抵;准备金 0FEn& \2<  
allowance for debts 债项的免税额 hNGD `"U  
allowance for depreciation by wear and tear 耗损折旧免税额 ;mLbgiqQ J  
allowance for funeral expenses 殡殓费的免税额 +5IC-=ZB  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _!C'oG6s?  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zlf) dDn  
allowance to debtor 给债务人的津贴 LFV',1+  
alteration of capital 资本更改 %<Te&6NU'  
alternate trustee 候补受托人 QX&1BKqWn  
amalgamation 合并 Aq"<#:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 30nR2mB Kt  
ambit of charges 征税范围;收费范围 wf=M| #}_  
amended valuation 经修订的估值 3rQ;}<*M  
American Commodities Exchange 美国商品交易所 g7nqe~`{  
American Express Bank Limited 美国运通银行 6qzyeli  
American Stock Exchange 美国证券交易所 6I,4 6 XZ-  
amortization 摊销 iH[ .u{h  
amount due from banks 存放银行同业的款项 #ZvDf5A  
amount due from banks abroad 存放海外银行同业的款项 T *8rR"  
amount due from holding companies 控股公司欠款 Uv"O'Z  
amount due from local banks 存放本港银行同业的款项 @8xa"Dc  
amount due to banks 银行同业的存款 XZ!^kftyW  
amount due to banks abroad 海外银行同业的存款 ,zU7UL^I  
amount due to holding companies 控股公司存款 WnZn$N.  
amount due to local banks 本港银行同业的存款 :OvTZ ?\  
amount due to outport banks 外埠银行同业的存款 ;L.RfP"5<  
amount for note issue 发行纸币的款额 !w-`:d?  
amount of bond 担保契据的款额 YR} P;  
amount of consideration 代价款额 @&LtIN#  
amount of contribution 供款数额 %44Z7  
amount of indebtedness 负债款额 WjsE#9D!of  
amount of principal of the loan 贷款本金额 A~7q=-  
amount of rates chargeable 应征差饷数额 0-a[[hL?  
amount of share capital 股本额 3a\.s9A "  
amount of sums assured 承保款额 z Qhc V  
amount of variation 变动幅度 h`:f  
amount of vote 拨款数额 I&Y9  
amount payable 应付款额 _/ Uer }  
amount receivable 应收款额 [j^c&}0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _ BUD~'Q5  
analysis 分析 qD/X%`>Q  
ancillary risk 附属风险 .B|a.-oA4  
annual account 周年帐目;周年帐目报表;年度决算;年结 M<"H1>q@  
annual accounting date 年结日期 SF2<   
annual allowance 每年免税额;年积金;年度津贴;年津 =ijVT_|u0  
annual balance 年度余额 )RE~=*?d  
annual disposable income 每年可动用收入 o(_~ st<  
annual estimates 周年预算 zP$Ef7bB  
annual fee 年费 ,Xt!dT-  
annual general meeting 周年大会 zBd)E21H  
annual growth rate 年增率;每年增长率 _onEXrM  
annual long-term supplement 长期个案每年补助金 ]t|-  
annual pensionable emolument 可供计算退休金的年薪 xIh,UW#  
annual report 年报 KJ&~z? X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rAZsVnk?  
annual return 周年报表;周年申报表;每年报税表格 cw)'vAE  
Annual Return Rules 《周年报表规则》 =$t  
annual review of consumer prices 每年消费物价回顾 :i>/aRNh1  
annual roll-forward basis 逐年延展方式 t<QSp6n""  
annual salary 年薪 G8E=E<Yg~  
annual statement 年度报表;年度决算表 r=o\!sh[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gcNpA?mC|u  
annuitant 年金受益人 >'GQB  
annuity 年金 7w]NG`7  
annuity contract 年金合约 -w#Hy>E  
annuity on human life 人寿年金 ?c!W*`yP  
antecedent debt 先前的债项 ttaYtV]]  
ante-dated cheque 倒填日期支票 oykqCN  
anticipated expenditure 预期开支 37M?m$BL  
anticipated net profit 预期纯利 jJfV_#'N'  
anticipated revenue 预期收入 hi(u L>\  
anti-inflation measure 反通货膨胀措施 +,BJ4``*k  
anti-inflationary stance 反通货膨胀立场 n-Qpg  
apparent deficit 表面赤字 5QoU&Hv  
apparent financial solvency 表面偿债能力 4$=ATa;x-  
apparent partner 表面合伙人 bBC!fh!L"  
application for personal assessment 个人入息课税申请书 c6 tB9b  
application of fund 资金应用 |f.R]+cH  
application to release as liquidator and to destruct the books of accounts and documents }*ZOD1j  
申请免除清盘人职务及毁灭帐簿与文件 ,{_;q:  
appointed actuary 委任精算师 -P5M(Rt  
appointed auditor 委任核数师;委任审计师 O%n=n3  
appointed trustee 委任的受托人 cA8"Ft{P)  
appointer 委任人 H LnizE  
apportioned pro rata 按比例分摊 (2vf <x  
apportionment 分配;分摊 lx!9KQAM*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c[xH:$G?Y  
apportionment formula 分摊方程式 Ao/KB_4f*Q  
apportionment of estate duty 遗产税的分摊 aAX(M=3  
appraisal 估价;评估 EhBYmc" &  
appreciable growth 可观增长 d^Jf(NE0Yo  
appreciable impact 显着影响 Xw2tCRzD  
appreciable increase 可观增长 ,n &e,I  
appreciation 增值;升值 `?PpzDV7Y  
appreciation against other currencies 相对其他货币升值 qAF.i^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9J!@,Zsh  
appreciation tax 增值税 5U3 b&0  
appropriation 拨款;拨用;拨付 QNzx(IV@  
appropriation account 拨款帐目 - #ta/*TT:  
Appropriation Bill 拨款法案 8eVQnp*  
appropriation-in-aid system 补助拨款办法  HSR^R  
approved assets 核准资产 cI Byv I-  
approved basket stock 认可一篮子证券 l$s8O0-'T  
approved budget 核准预算 F/qx2E$*wo  
approved charitable donation 认可慈善捐款 z'FJx2  
approved charitable institution 认可慈善机构 Apfs&{Uy  
approved currency 核准货币;认可货币 Qs^Rh F\d  
approved estimates 核准预算 <hO|:LX  
approved estimates of expenditure 核准开支预算 @4Ox$M  
approved overseas insurer 核准海外保险人 32N *E,  
approved overseas trust company 核准海外信托公司 J:q:g*Wi  
approved pooled investment fund 核准汇集投资基金 mP?~#RZ  
approved provident fund scheme 认可公积金计划 o|v_+<zD!  
approved provision 核准拨款 8@f=GJf  
approved redeemable share 核准可赎回股份 e{dYLQd  
approved regional stock 认可地区性证券 )|`# BC  
approved retirement scheme 认可退休金计划 d&'}~C`~k  
approved subordinated loan 核准附属贷款 #<\A[Po  
arbitrage 套戥;套汇;套利 Cy~Pfty  
arbitrageur 套戥者;套汇者 3]X~bQAw  
arbitrary amount 临时款项 ?oc#$fcQ~  
arrangement 措施;安排;协定 YlY3C  
arrears 欠款 kh'R/Dt  
arrears of pay 欠付薪酬 ua^gG3n0  
arrears of revenue 逾期未收税款;逾期未收的帐项 . >{.!a  
articles of association 组织章程;组织细则;组织章程细则 7Qc 4Oz:t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 B-<H8[GkG1  
ascertainment of profit 确定利润 `XJU$c  
"Asia Clear" “亚洲结算系统” jd&kak  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MMI7FlfY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3%JPJuNVw  
Asian Development Fund [ADF] 亚洲发展基金 ^,$>z*WQ.  
Asian dollar bond 亚洲美元债券 7|"gMw/  
Asian dollar market 亚洲美元市场 wV9[Jl\Z  
Asian dollar rate 亚洲美元利率 Hz&.]yts2J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2JV,A Zf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6S~l gH:  
asked price 沽盘;喊价;索价;卖方报价 U#jbii6e  
assessable income 应评税入息 UqP %S$9  
assessable loss 应评税亏损 % e@Jc 3  
assessable profit 应评税利润 !/6`< eQ `  
assessable value 应评税值 jNIZ!/K  
assessed profit 估定利润 tyH*epa nw  
assessed value 经评估价值 {=Y.Z1E:  
assessment 评税;评定;估价;评税单 Ny.s u?E  
assessment number 评税编号;估价编号 F`3J=AJOJ  
assessment of additional tax 补加税评税 L0Fhjbc  
assessment of performance 业绩评估;实绩评价 (oYM}#Q  
Assessor 评税主任 V=@M!;'<  
asset price bubbles 资产价格泡沫 :d7tzYT ^  
asset-backed securities 具资产保证的证券 M] +FTz  
assets accretion 资产增值 Ier0F7]I  
assets and liabilities 资产与负债 DKjkO5R\  
assets betterment statement 资产递增表;资产改进表 \ >@'wl  
assets lending 实物放款;有抵押贷款 Z?vbe}pUM  
assets of the company passing on the death 死者去世时转移的公司资产 U(.3[x  
assets pledged as security for liabilities 用作负债抵押的资产 0;b%@_E  
assets portfolio 资产投资组合 J(\]39y  
assets price 资产价格 m|RA@sY%`  
assets quality 资产质素 p.gaw16}>  
assets realization 资产变现 gX}(6RP_!  
assets refinancing arrangement 资产再集资安排 Y+k)d^6r  
assets securitization 资产证券化 &wlSOC')j  
assets situated outside Hong Kong 在香港以外地方的资产 P(1 bd"Q  
assets stripping 削减资产;拆卖资产 pMB~Lt9  
assets value 资产值 5df~] -=0Y  
assignee 承让人 {~"&$DY2  
assignment 转让;转让书;转让契 7h4"5GlO0  
assignment of interest 权益转让 kT!Y~c  
assignment of letters patent and trade mark 专利证书及商标转让 eQ}o;vJN  
assignment of property 物业转让;物业转让书 Btmv{'T_y@  
assignment right 转让权 W6&s_ (  
assignor 转让人 DL^}?Ve  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6o_t;cpT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TZT1nj"n  
associate member 附属会员 _pX y}D  
associated body corporate 相联法人团体 Z|FWQ8gZ4m  
associated company 相联公司;联属公司 8TK&i,  
associated corporation 相联法团 u |h T1l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^_5Nh^  
公认会计师公会〔英国〕 .,C8ASfh  
Association of Futures Exchange Brokers 香港期货经纪协会 }}";)}C`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 PKT/U^2X]  
association of underwriters 承保人组织 (W7cQ>  
assumption of control 接管 A.!V*1h{  
assurance 担保;保险;转易;转易书 ![wV}. }  
assurance of interest 权益的转易 7>g^OE f  
at 19XX price 按一九XX年价格计算 PD$g W`V  
at a discount 按赔价计算;按贴水价格计算;打折扣 PXZ ZPW/  
at a premium 按溢价计算;按升水价格计算 d$uh .?F5  
at call 通知付款;按通知 dv+)U9at  
at constant market price 按固定市价计算 o;+J3\  
at constant price 按固定价格计算 MLL4nkO,`  
at cost 按成本计算 A=7  [^I2  
at current market price 按当时市价计算;按现时市价计算 %|l^oC+E  
at current price 按当时价格计算;按现时价格计算 7Ca+Pe}/n,  
at factor cost 按要素成本计算;按生产要素成本计算 *}Al0\q0M  
at money-of-the-day price 按付款当日价格计算 g4BEo'  
at or better 按指定或较佳价位〔买卖指令〕 AwhXCq|k  
at par 按面值计算;平价 `7|\Gqy  
at sight 见票即付 'V reO52  
at the close 按收市盘 H!y%FaTi  
at the opening 按开市盘 zCdQI  
attestation 见证;见证条款 x"@Y[  
at-the-money option 平价期权 1D42+cy  
attorney 受权人;受托代表人 s2*^ PG  
attornment 新拥有人承认书 &ACM:&Ob  
attributable profit 可归属利润 N798("  
attributable share value 可归属股份价值 [@U2a$k+d  
Auckland Stock Exchange 奥克兰证券交易所 P"`OuN  
auction 拍卖 ]j.??'+rg  
auctioneer 拍卖商 \0'7p-T6  
audit 审计;核数 zV(F9}^  
Audit Commission 审计署 =?U"#a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ':kj\$U  
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〕 X\?e=rUfn  
audit review 帐目审查 ;?/v}$Pa  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ou~|Q&f'  
audited account 审计帐目;经审计的帐目 qB`zyd8yu  
audited annual account 经审计的周年帐目 ;><9R@0  
audited balance sheet 经审计的资产负债表 6Q&R,"!$p  
auditor 核数师;核数主任;审计师 U*G9fpVy  
auditor's certificate 核数师证明书;审计师证明书 [vuqH:Ln  
auditor's report 核数师报告;审计师报告 K)|#FRPM u  
Aussie bond 澳元债券 6{rH|Z  
austerity budget 紧缩预算 $?^#G8J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?@"B:#l  
Australia All Ordinaries Index 澳洲所有普通股票指数 #GBe=tm\K  
Australian Dollar [AUD] 澳元 8~QEJW$  
Australian Options Market 澳大利亚期权市场 #P,mZ}G\  
Australian Securities Commission 澳洲证券事务监察委员会 *R17 KMS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2QUZAV\ Y  
Australian Stock Exchange 澳大利亚证券交易所 [KIK}:  
Austrian Schilling [ATS] 奥地利先令 -G<$wh9~3  
authentication 认证;鉴证 l4oI5)w  
authority to purchase 委托购买证;委购书 @\,WJmW  
authorization 认可;核准;授权;授权书 V j\1 HQ  
authorization by direction 指示授权 .6Swc?  
authorization by instruction 指令授权 &8R%W"<K  
authorization by warrant 令状授权 g{&a|NU^  
authorization of unit trust 单位信托的认可 H\tz"<*``  
authorized agent 指定代理人 B_w;2ZuA  
authorized capital 法定资本 m^dKww  
authorized clerk 出市员 gn&jNuGg  
authorized dealer 认可交易商 w(kN0HD  
authorized financial institution 认可财务机构 ;m{*iKL6{  
authorized fund 认可基金 9W ng(ef6G  
authorized fund house 获授权的基金公司;认可基金公司 Q ^%+r"h  
authorized institution 认可机构 @\ip?=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U[\aj;g)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 YKwej@9,  
authorized insurer 获授权保险人;获认可承保人 <r (Y:2  
authorized investment 特准投资项目 S$q:hXZ#e  
authorized person 获授权人 g>h5NrD N  
authorized representative 获授权代表 jHPJk8@y  
authorized share capital 法定股本 #/'5N|?  
automated quotation system 自动报价系统 )Yvf9dl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $ig%YB  
自动交易系统〔香港期货交易所有限公司〕 7dl]f#uZU  
automatic adjustment mechanism 自动调整机制 JV|GE n\@N  
automatic adjustment system 自动调整系统 C<CE!|sfr  
Automatic Clearing House 自动票据交换所 k$nQY  
automatic exchange rates accumulation system 自动化汇率累集系统 RsJj*REO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j[ !'l,I  
automatic teller machine [ATM] 自动柜员机 "|{O%X  
autopay 自动转帐 pqPhtWi%PJ  
available assets 可用资产 xX l^\?HC  
available fiscal reserve 现存财政储备 CybHr#LBc  
available profit 可用利润 K9co_n_L  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 gTRm  
average 平均;平均数;海损 5?),6o);  
average basic salary 平均基本薪金 yW.s?3X  
average consumer expenditure 平均消费开支;一般消费开支 T"Ph@I<  
average cost 平均成本 w=Xil  
average cost of land production 增辟土地平均成本 nA%H`/O{  
average daily turnover 平均每日成交额 Q7O8']~n  
average daily wage rate 平均每日工资率  ?C   
average expenditure pattern 平均开支模式 GH2D5HVN  
average growth rate 平均增长率 ai% fj*  
average net fixed assets 固定资产平均净值 7MreBs(M  
average of relatives 相对价格平均数 vKppXm1  
average price 平均价格 1_ uq46  
average propensity to consume 平均消费倾向;一般消费倾向 :. B};;N  
average propensity to save 平均储蓄倾向;一般储蓄倾向  ]qCAog  
average rate 平均率 +D|y))fE  
average revenue 平均收入;平均收益 uGl +"/uDu  
average stock 平均库存;平均存货 yu~~"Rq)  
average yearly rent 平均年租 W!g'*L/#L  
avoidance of double taxation 避免双重课税 BgLK}p^  
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 CN0&uyu#4  
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