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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: "O3tq =Q  
A share A股;甲类股份 h-q3U%R4}@  
abatement of tax 减税;减扣免税额 iT3BF"ZqBO  
ABN AMRO Bank N.V. 荷兰银行 fI?>+I5  
above-the-line expenditure 线上项目支出;经常预算支出 C~,a!qY  
above-the-line receipt 线上项目收入;经常预算收入 ! >(7+B3E*  
ABSA Asia Limited 南非联合亚洲有限公司 GfoLae  
absolute change 绝对数值变更 riY~%9iV'  
absolute expenditure 实际开支 {FeDvhv  
absolute guideline figure 绝对准则数字 t5\-v_mG=&  
absolute interest 绝对权益 #rMlI3;  
absolute order of discharge 绝对破产解除令 .o(fe\KHf  
absolute profit margin 绝对利润幅度 wh$sn:J  
absolute value 实值;绝对值 iVhJ t#_b  
absolutely vested interest 绝对既得权益 ?+@n3]`0  
absorbed cost 已吸收成本;已分摊成本 Lb:g4A"  
absorption 吸收;分摊;合并 ]!?;@$wx  
absorption rate 吸收率;摊配率;分摊率 e^6)Zz1\  
ACB Finance Limited 亚洲商业财务有限公司 9-&Ttbb4)0  
acceptable form of reciprocity 合理的互惠条件 sJL&:!}V>  
acceptable rate 适当利率;适当汇率 ^a0um/+M}  
acceptance agreement 承兑协议 EN<F# Y3E  
acceptance for honour 参加承兑 w'Y7IlC  
acceptor 承兑人;接受人;受票人 Ns>- o  
acceptor for honour 参加承兑人 +~m46eI  
accident insurance 意外保险 Xix L  R  
Accident Insurance Association of Hong Kong 香港意外保险公会 ? uzRhC_)!  
accident insurance scheme 意外保险计划 7zXvnxYE  
accident year basis 意外年度基准 )WNzWUfn=z  
accommodation 通融;贷款 4Tb #fH%  
accommodation bill 通融票据;空头票据  HSjlD{R  
accommodation party 汇票代发人 'f!8DGix  
account balance 帐户余额;帐户结余 V,lOt4b  
account book 帐簿 Q{sH3Y#l  
account collected in advance 预收款项 #xsE3Wj-X  
account current book 往来帐簿 ##,a0s^  
account of after-acquired property 事后取得的财产报告 MU@UfB|;u  
account of defaulter 拖欠帐目 44ek IV+?  
account payable 应付帐款 EH+"~-v)ae  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gX@HO|.t  
account receivable 应收帐款 >?2M }TV3  
account receivable report 应收帐款报表 H%qsjB^  
account statement 结单;帐单;会计财务报表 1gL2ia  
account title 帐户名称;会计科目 "jeb%k  
accountant's report 会计师报告 j/323Za+  
Accountant's Report Rules 会计师报告规则 `uv2H$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?8npG]L)  
Accounting Arrangements 《会计安排》 tU}h~&M  
accounting basis 会计基础 UdT *E: 6  
accounting by Official Receiver 破产管理署署长呈交的帐目 %a>&5V  
Accounting Circular 《会计通告》 Si2k"<5 U  
accounting class 会计类别 Z3"%`*Tmq-  
accounting date 记帐日期;会计结算日期 g/ T   
accounting for money 款项核算 }NHaCG[,  
Accounting Officer 会计主任 5;tD"/nz  
accounting period 会计报告期;会计期 s 1 A.+  
accounting policy 会计政策;会计方针 9&-dTayIz  
accounting practice 会计惯例 Sq>dt[7  
accounting principle 会计准则 DrKP%BnS  
accounting record 会计记录 "%`1 ]Fr  
accounting report 会计报告 dU&a{ $ku[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K[I=6  
Accounting Society of China 中国会计学会 d~9A+m3b_  
accounting statement 会计报表 zGb|)A~,  
accounting system 会计制度;会计系统 F+YZE[h%  
accounting transaction 会计事项;帐务交易 f',Op1o  
accounting treatment 会计处理 \j@OZ   
accounting year 会计年度 R/~p>apg8  
accretion 增值;添加 6dq(T_eG  
accrual 应计项目;应累算数目 !j9t*2m[  
accrual basis 应计制;权责发生制 epA:v|S  
accrual basis accounting 应计制会计;权责发生制会计 l5S aT,%  
accrue 应累算;应计 5Yg'BkEr  
accrued benefit 应累算利益 9'fQHwsJ  
accrued charges 应计费用 ~8q)^vm>f?  
accrued cumulative preference share dividend 应累算的累积优先股股息 -o ^7r@6  
accrued expenses 应累算费用 U$O\f18  
accrued interest payable 应付利息;应计未付利息 m ifxiV  
accrued interest receivable 应收利息;应计未收利息 wT6"U$cV  
accrued right 累算权益 ISYXH9V  
accruing profit 应累算的利润 (ZS}G8  
accumulated fiscal reserve 累积财政储备 ]FJjgu<  
accumulated profit 累积利润;滚存溢利 =6j&4p `  
accumulated reserve 累积储备 K^ vIUZ>  
accumulation of surplus income 累积收益盈余 Kfbb)?  
acquired assets 既得资产 u(z$fG:g  
acquisition 收购;购置;取得 g#"zQvON  
acquisition cost 购置成本 C8J[Up  
acquisition expenses 购置费用 1T"`v tR  
acquisition of 100% interest 收购全部股权 F|'>NL-=  
acquisition of control 取得控制权 $njUXSQ;  
acquisition of fixed assets 购置固定资产 S3q&rqarC%  
acquisition of shell “买壳” XQY#716)  
acquisition price 收购价 8r*E-akuyr  
act of God 天灾 cXA i k-  
acting partner 执事合伙人 %^?fMeI|Y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Y@;CF  
active partner 积极参与的合伙人 |UkR'Ma  
active trading 交投活跃 Gt\lFQ  
actual circulation 实际流通 a!zz6/q[  
actual cost 实际成本 D#_3^Kiawj  
actual expenditure 实际开支;实际支出 U\g/2dM  
actual income 实际入息;实际收入;实际收益 F6|TP.VY_.  
actual market 现货市场 4GkWRu1  
actual price 现货价;实际价格 ew>XrT=Zm  
actual profit 实际利润 ()Y~Q(5ji  
actual quotation 实盘;实际价位;实际报价 UE8kpa)cQ  
actual year basis 按实际年度计算 vk}n,ecl  
actuals 实货 G"r1+#  
actuarial investigation 精算调查 _~'=C#XI)  
actuarial principle 精算原则 hCi60%g/n  
actuarial report 精算师报告 1$xNUsD2  
Actuarial Society of Hong Kong 香港精算学会 h1j!IG  
actuarial valuation 精算师估值 M92dZ1+6  
actuary 精算师 tZ]?^_Y1  
ad referendum agreement 暂定协议;有待覆核的协定 f/U`  
ad valorem duty 从价税;按值征税 W\>fh&!)  
ad valorem duty system 从价税制 j b!x:  
ad valorem fee 从价费 mUNn%E:7@{  
ad valorem tariff 从价关税 x) ,eI'mf  
additional allowance 额外免税额 bHY=x}Hv  
additional amount for unexpired risk 未过期风险的额外款额 }fp-pe69z  
additional assessable profit 补加应评税利润 (o 5s"b  
additional assessment 补加评税 Q7HRzA^-  
additional commitment 额外承担 Sgeh %f  
additional commitment vote 额外承担拨款 6Pz4\uE=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n7zm>&  
additional dependent parent allowance 供养父母额外免税额 R"-mKT}  
additional provision 额外拨款 %41m~Wh2  
additional stamp duty 附加印花税 Mer/G2#&  
additional tax 补加税罚款;补加税款 lS"T4 5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Jf{*PgP  
adjudged bankrupt 被裁定破产 =J18eH!]  
adjudicated bankrupt 裁定破产人 {JO^ tI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZJnYIK  
adjudication of bankruptcy 裁定破产;宣告破产 `"Jj1O@  
adjudication of insolvency 裁定无力偿还债务 Q$a{\*[:+  
adjusted actual 经调整的实数;调整后的实数  U'k*_g  
adjusted current assets 经调整的流动资产;调整后的流动资产 6]&OrS[  
adjusted figure 经调整的数字;调整后的数额 ;dkYf24  
adjusted liabilities 经调整的负债;调整后的负债 T]^62(So  
adjusted loss 经调整的亏损;调整后的亏损 Ab~3{Q]#  
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 qFicBpB  
adjusted profit 经调整的利润;调整后的利润 G'nmllB`]  
adjusted surplus 经调整的盈余额;调整后的盈余额 _mj,u64  
adjusted value 经调整的价值;调整后的价值 Yz'K]M_Dq  
adjustment 调整;修订;理算〔保险〕 y8d]9sX{  
adjustment centre 调剂中心 [meO[otb  
adjustment lag 调整过程的时间差距;调整时差 ;o 6lf_  
adjustment mechanism 调整机制 #oS<E1  
adjustment of loss 亏损调整 ;(b9#b.  
adjustment process 调整过程;调整程序 U#0Q)  
adjustment range 调整幅度 46}g7skD  
administered exchange rate 受管制汇率 ^a/gBC82x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]MqMQLG0t  
administration expenses 行政费用 OsTc5K.U~  
administration fee 手续费;行政费 (j%~u&+-  
administration in bankruptcy 破产管理 MS nG3]{z  
administration order 遗产管理令 %2}-2}[>  
administrator 管理人;遗产管理人 ADz ^\  
administrator of the estate 遗产管理人 fZ6MSAh  
admission of debt 债项承认书 |5X^u+_  
admission of proof 接纳债权证明 jSJqE _1  
advance 放贷款项;垫付款项;预支款项;预付款项 y|jl[pyg)  
advance account 暂支帐目;预付款帐户 c_dVWh e  
advance compensation 预付补偿金 zKyyU}LHH  
advance from shareholder 股东垫款 b10cuy|a/X  
advance pending reimbursement 预支以待日后付还 tl[Uw[  
advanced economy 先进经济体系 P:hBt\5B  
advancement 预付;预付财产 U2ohHJ``  
advances warrant 垫款令 6gkV*|U,e  
advancing 贷出 B*eC3ok3z  
adverse balance 逆差 _no/F2>!/n  
adverse exchange 逆汇 hnffz95  
advertisement addressed to shareholders 在报章刊登的致股东通告 TCMCK_SQL  
advice for collection 托收通知书 +Te\H  
advice of drawing 提款通知书;汇票通知书 TeMHm ?1^  
advice of payment 付款通知 b}2ED9HG\  
Advisory Committee [Securities and Futures Commission] mbKZJ{|4s  
谘询委员会〔证券及期货事务监察委员会〕 kq?Ms|h  
Advisory Committee on Diversification 经济多元化谘询委员会 nxO"ua  
affidavit 誓章;遗产申报誓章 ^NLmgw Q  
affidavit of no receipt 述明无收款的誓章 aacpM[{f  
affiliate 联号;联营公司;附属公司 n|6Ic,:[  
affiliated company 附属公司;联号;联营公司 aR[JD2G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uY{|szC^2  
affordability 负担能力 PoHg,n]  
African Development Bank [AfDB] 非洲开发银行 `oAW7q)~  
after-acquired property 事后取得的财产 g6y B6vk  
after-hours dealing 市后交易 |sa]F5  
after-tax profit 税后盈利;税后利润;税后溢利 n#cC+>*>+  
agency agreement 代理协议 %7QV&[4!  
agency expenses 代理机构的开支 # ncRb  
agency fee 代理费 l.(v^3:X  
Agency Law 《代理法》 *o]L|Vu  
agent 代理人;承销人 > ;jZa  
agent of company 公司代理人 3(``#7  
agent's fee 代理人费;经纪费 `b?R#:G  
aggregate 总计;总数;总体数字 Av$]|b  
aggregate amount 总款额;总额 [ieI;OG;  
aggregate assets and liabilities 总体资产与负债 5v[*:0p'  
aggregate at constant price 按固定价格计算的总体数字 ajve~8/&  
aggregate demand 总需求 :)8VdWg  
aggregate gross position 总持仓量 _aq 8@E~  
aggregate limit 总限额 t;){D:]k  
aggregate of salaries tax 合计薪俸税 \Yy$MLs  
aggregate performance 总体表现;总体业绩 ['b}QW@Fx  
aggregate supply 总体供应 Z/G ev"p  
aggregate surplus 总盈余 w3N[9w?1  
aggregate total 整体总额 0}<|7?  
aggregate value 总值;合计价值 3t.l5m Rg5  
aggregated basis 合计基准 Z3%}ajPu[  
aggregated net chargeable income 合计应课税入息实额 #^#PPO  
aggregation 合并计算;合计;总和 [m- >5H  
aggregation of incomes of husband and wife 夫妇入息合并计算 SDL7<ZaE  
aggregation of property 财产的总和 Eu0akqZ  
agio 差价;贴水 We)xB  
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》 oph}5Krd)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;^+\K-O]c  
《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》 .7^c@i[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .4S.>~^7  
《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》 ]z;P9B3@&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6S},(=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 sZ'nY o  
agreement for a settlement 授产协议 "x%Htq@  
agreement for assignment 转让协议 bUs0 M0y  
agreement for sale 售卖协议;买卖协议 UJ%R   
agreement for sale and purchase 买卖协议 bjyZk_\  
agreement for the payment of interest 支付利息协议 V#v`(j%  
agreement for the repayment of money 还款协议 ;:iY)}  
agreement of reinsurance 再保险协议 ~cWAl,(B<F  
Agricultural Bank of China 中国农业银行 1v#%Ei$6`t  
air passenger departure tax 飞机乘客离境税 7 G)ZN{'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rr/B= O7  
airport tax 机场税 XWn VgY s  
alcohol duty 酒精税 5CuuG<0  
alienation 让与;让渡;转让 X3(tuqmi  
alimony 生活费;赡养费 {vs uPY  
All Ordinaries Index [AOI] 所有普通股指数 |U~<3.:m:  
all risks 全险;综合险 lVd^ ^T*fh  
All Sales Record for Stock Market 《股票市场成交报告》 *F WMn.  
Allied Capital Resources Limited 新联财务有限公司 +2(I1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '-QwssE  
allocation letter 拨款信件 02Y]`CXj  
allocation of fund 分配款项;预留款项 ~Cbc<[}  
allocation of profit 利润分配;溢利分配 AJt+p&I[J  
allocation warrant 拨款令 iky|Tp  
allotment 分配;配股 w?3p';C  
allotment notice 股份配售通知;配股通知 ysJQb~2q  
allotment of shares 股份分配 >u>5{4  
allowable 可获宽免;免税的 )S3\,S-.  
allowable business loss 可扣除的营业亏损 >1s* at/h  
allowable expenses 可扣税的支出 >/{@C  
allowance 免税额;津贴;备抵;准备金 9K.Vb1&  
allowance for debts 债项的免税额 &]V.S7LC #  
allowance for depreciation by wear and tear 耗损折旧免税额 :v0U|\j8/V  
allowance for funeral expenses 殡殓费的免税额 16w|O |^<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,k.3|aZE  
allowance for repairs and outgoings 修葺及支出方面的免税额 B{/R: Hm  
allowance to debtor 给债务人的津贴 f W!a|?e$  
alteration of capital 资本更改 !]42^?GH  
alternate trustee 候补受托人 2iHUZzz\  
amalgamation 合并 1 Rq,a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B|Du@^$  
ambit of charges 征税范围;收费范围 d^@dzNv  
amended valuation 经修订的估值 I?]ohG K  
American Commodities Exchange 美国商品交易所 Yf:IKY  
American Express Bank Limited 美国运通银行 5c9^-|-T  
American Stock Exchange 美国证券交易所 '>NCMB{*  
amortization 摊销 7jxslI&F  
amount due from banks 存放银行同业的款项 bW$,?8(  
amount due from banks abroad 存放海外银行同业的款项 )}g(b=  
amount due from holding companies 控股公司欠款 *RDn0d[  
amount due from local banks 存放本港银行同业的款项 H  >j  
amount due to banks 银行同业的存款 +j#+8Ze  
amount due to banks abroad 海外银行同业的存款 c7<wZ  
amount due to holding companies 控股公司存款 UG'Q]S#!  
amount due to local banks 本港银行同业的存款 i% w3/m  
amount due to outport banks 外埠银行同业的存款 Bz^jw>1b  
amount for note issue 发行纸币的款额 5:\},n+VE  
amount of bond 担保契据的款额 !6n_}I-W  
amount of consideration 代价款额 l#m#c6;=  
amount of contribution 供款数额 vV6<^ W:9F  
amount of indebtedness 负债款额 kC WEtbz1  
amount of principal of the loan 贷款本金额 oNr-Q& C,  
amount of rates chargeable 应征差饷数额 H[{F'c[e  
amount of share capital 股本额 :C7_Jp*Qv  
amount of sums assured 承保款额 LVX[uWEM  
amount of variation 变动幅度 [\'%?BH(^  
amount of vote 拨款数额 t;\kR4P  
amount payable 应付款额 A]<y:^2])C  
amount receivable 应收款额 f}aL-N~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2- &k^Gl!:  
analysis 分析 nx@=>E+a  
ancillary risk 附属风险 g~Z vA(`  
annual account 周年帐目;周年帐目报表;年度决算;年结 pyH:#5  
annual accounting date 年结日期 O&vVv _zh  
annual allowance 每年免税额;年积金;年度津贴;年津 ?*2CpM&l  
annual balance 年度余额 H]P. x!I  
annual disposable income 每年可动用收入 J cPtwa;q@  
annual estimates 周年预算 %.vQU @2A  
annual fee 年费 .nB0 h  
annual general meeting 周年大会 83E7k]7]  
annual growth rate 年增率;每年增长率 uya.sF0]9B  
annual long-term supplement 长期个案每年补助金 ;l4[%xld  
annual pensionable emolument 可供计算退休金的年薪 #G .ulX  
annual report 年报 3%l*N&gsg:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]@dZ{H|  
annual return 周年报表;周年申报表;每年报税表格 ?b*s. ^  
Annual Return Rules 《周年报表规则》 d^ Inb!%w  
annual review of consumer prices 每年消费物价回顾 N< |@ymi  
annual roll-forward basis 逐年延展方式 O#b6mKPt;t  
annual salary 年薪 lAi6sPG)0  
annual statement 年度报表;年度决算表 j:<n+:H C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gaQdG=G8$  
annuitant 年金受益人 48c1gUw oP  
annuity 年金 0x'#_G65y  
annuity contract 年金合约 ZNJ@F<  
annuity on human life 人寿年金 (XeE2l2M  
antecedent debt 先前的债项 LyZ.l*h%=m  
ante-dated cheque 倒填日期支票 zer%W%  
anticipated expenditure 预期开支 t'VV>;-RO=  
anticipated net profit 预期纯利 YHkn2]^#A  
anticipated revenue 预期收入 !i{aMxUP  
anti-inflation measure 反通货膨胀措施 Z LB4m`  
anti-inflationary stance 反通货膨胀立场 OPwtV9%  
apparent deficit 表面赤字 Z?}dq-Vh&  
apparent financial solvency 表面偿债能力 'w!Cn>  
apparent partner 表面合伙人 8?J&`e/  
application for personal assessment 个人入息课税申请书 ZU85P0  
application of fund 资金应用 7"aN#;&  
application to release as liquidator and to destruct the books of accounts and documents 4\y/'`xm)6  
申请免除清盘人职务及毁灭帐簿与文件 2w59^"<,  
appointed actuary 委任精算师 D'7SAFOM  
appointed auditor 委任核数师;委任审计师 E7NV ^4h  
appointed trustee 委任的受托人 }0eF~>Df  
appointer 委任人 2#P* ,  
apportioned pro rata 按比例分摊 3wOZ4<B  
apportionment 分配;分摊 M*!agh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M1 :uJkO.  
apportionment formula 分摊方程式 b8~Bazk  
apportionment of estate duty 遗产税的分摊 Yb +yw_5  
appraisal 估价;评估 \wo?47+=  
appreciable growth 可观增长 >[MX:Yh  
appreciable impact 显着影响 H#@^R(  
appreciable increase 可观增长 <%($7VMev  
appreciation 增值;升值 p qfUW+>  
appreciation against other currencies 相对其他货币升值 os,* 3WO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }#.L7SIJ<J  
appreciation tax 增值税 }B8IBveu  
appropriation 拨款;拨用;拨付 kB3H="3[[  
appropriation account 拨款帐目 m4aB*6<lq  
Appropriation Bill 拨款法案 #,,d>e  
appropriation-in-aid system 补助拨款办法 [ad@*KFxy3  
approved assets 核准资产 aAJU`=uq  
approved basket stock 认可一篮子证券 OTy.VT|  
approved budget 核准预算 O]lSWEe  
approved charitable donation 认可慈善捐款 e91aK  
approved charitable institution 认可慈善机构 pv*,gSS  
approved currency 核准货币;认可货币 Y'yH;M z  
approved estimates 核准预算 qLw{?sH}J/  
approved estimates of expenditure 核准开支预算 #i@;J]x(  
approved overseas insurer 核准海外保险人 gGr^@=;YC  
approved overseas trust company 核准海外信托公司 8JM&(Q%#  
approved pooled investment fund 核准汇集投资基金 8C[C{qOJ  
approved provident fund scheme 认可公积金计划 b@rVo;  
approved provision 核准拨款 }'""(,2  
approved redeemable share 核准可赎回股份 ,-i zEr  
approved regional stock 认可地区性证券 vk+VP 1D  
approved retirement scheme 认可退休金计划 |rJ=Ksc  
approved subordinated loan 核准附属贷款 t0o`-d(  
arbitrage 套戥;套汇;套利 =o Xsb  
arbitrageur 套戥者;套汇者 Du`JaJI  
arbitrary amount 临时款项 Q o?O:  
arrangement 措施;安排;协定 @{YS}&Q/  
arrears 欠款 `4(e  
arrears of pay 欠付薪酬 q;QbUO  
arrears of revenue 逾期未收税款;逾期未收的帐项 74H)|Dkx  
articles of association 组织章程;组织细则;组织章程细则 %70~M_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L%BNz3:Dt  
ascertainment of profit 确定利润 TatpXN\  
"Asia Clear" “亚洲结算系统” b vS(@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 afv~r>q(-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OZx W?wnd  
Asian Development Fund [ADF] 亚洲发展基金 )>.&N[v  
Asian dollar bond 亚洲美元债券 sArhZ[H  
Asian dollar market 亚洲美元市场 Y<mej][  
Asian dollar rate 亚洲美元利率 E}Y!O"CAV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T,]7ICF#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "B =  
asked price 沽盘;喊价;索价;卖方报价 }!;s.[y  
assessable income 应评税入息 ?3%` bY+3;  
assessable loss 应评税亏损 _9JhL:cY  
assessable profit 应评税利润 cV 5CaaL  
assessable value 应评税值 [onGNq?#  
assessed profit 估定利润 iMIlZ  
assessed value 经评估价值 ]vgB4~4#LP  
assessment 评税;评定;估价;评税单 ;ado0-VQi'  
assessment number 评税编号;估价编号 T^w36}a  
assessment of additional tax 补加税评税 LJ*q1 ;<E  
assessment of performance 业绩评估;实绩评价  86(I^=  
Assessor 评税主任 m1),;RsH  
asset price bubbles 资产价格泡沫 ]F;f`o  
asset-backed securities 具资产保证的证券 YQ39 A_e g  
assets accretion 资产增值 zN!ZyI$nqP  
assets and liabilities 资产与负债 Q,p}:e  
assets betterment statement 资产递增表;资产改进表 Db)?i?o}t  
assets lending 实物放款;有抵押贷款 ?0)&U  
assets of the company passing on the death 死者去世时转移的公司资产 F">Qpgt  
assets pledged as security for liabilities 用作负债抵押的资产 oX0D  
assets portfolio 资产投资组合 >}!mQpAO  
assets price 资产价格 :X.b}^Z(  
assets quality 资产质素 +VCGlr  
assets realization 资产变现 0}$Hi  
assets refinancing arrangement 资产再集资安排 CACTE  
assets securitization 资产证券化 Cg&e(  
assets situated outside Hong Kong 在香港以外地方的资产 CPP` qt%f  
assets stripping 削减资产;拆卖资产 nyBJb(5"B  
assets value 资产值 c/zJv*}x ?  
assignee 承让人 WpF2)R}G=  
assignment 转让;转让书;转让契 +)j$|x~(A  
assignment of interest 权益转让 c%&: 6QniZ  
assignment of letters patent and trade mark 专利证书及商标转让 !'mq ?C=  
assignment of property 物业转让;物业转让书 _acE:H  
assignment right 转让权 I 6<*X  
assignor 转让人 Bm"KOr$}-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 p /#$io  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Rniq(FA x  
associate member 附属会员 NbC@z9Q  
associated body corporate 相联法人团体 #Yr9AVr}K  
associated company 相联公司;联属公司 c:-!'l$ !  
associated corporation 相联法团 4T!+D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] T-5nB>)  
公认会计师公会〔英国〕 h&`e) a>+  
Association of Futures Exchange Brokers 香港期货经纪协会 Hz.(qW">5*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5$wpL(:R(  
association of underwriters 承保人组织 y>72{  
assumption of control 接管 DTa N"{  
assurance 担保;保险;转易;转易书 89\n;5'f4  
assurance of interest 权益的转易 Ytz)d/3T  
at 19XX price 按一九XX年价格计算 bty/  
at a discount 按赔价计算;按贴水价格计算;打折扣 `0P$#5?  
at a premium 按溢价计算;按升水价格计算 #;%JT   
at call 通知付款;按通知 kMtwiB|7j  
at constant market price 按固定市价计算 x9;gT&@H  
at constant price 按固定价格计算 EGZb7:Y?  
at cost 按成本计算 4F{)i  
at current market price 按当时市价计算;按现时市价计算 fcNL$U&-,i  
at current price 按当时价格计算;按现时价格计算 .2>p3|F  
at factor cost 按要素成本计算;按生产要素成本计算 >p.O0G gg  
at money-of-the-day price 按付款当日价格计算 uoHNn7W  
at or better 按指定或较佳价位〔买卖指令〕 tZ^Ou89:rG  
at par 按面值计算;平价 @1DX  
at sight 见票即付 87=^J xy  
at the close 按收市盘 bzX\IrJpOZ  
at the opening 按开市盘 t%'Z<DmG+  
attestation 见证;见证条款 gF[z fDm  
at-the-money option 平价期权 $:  ]o]a  
attorney 受权人;受托代表人 FI3)i>CnW  
attornment 新拥有人承认书 4$*%gL;f^  
attributable profit 可归属利润 &4b&X0pU  
attributable share value 可归属股份价值 /%&2HDA)  
Auckland Stock Exchange 奥克兰证券交易所 %n hm  
auction 拍卖 $)RNKMZC}A  
auctioneer 拍卖商 yto,>Utzg  
audit 审计;核数 -C<zF`jO  
Audit Commission 审计署 (*oL+ef-C  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =0G!f$7^i  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 _~*,m#uxJ  
audit review 帐目审查 N 5i+3&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dh5X/y  
audited account 审计帐目;经审计的帐目 H63,bNS s  
audited annual account 经审计的周年帐目 \/1<E?Q f  
audited balance sheet 经审计的资产负债表 }; f#^gz'  
auditor 核数师;核数主任;审计师 !<SA6m#  
auditor's certificate 核数师证明书;审计师证明书 0&/b42W  
auditor's report 核数师报告;审计师报告 ;PjQt=4K  
Aussie bond 澳元债券 l2l(_$@3  
austerity budget 紧缩预算 q|8{@EMT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M-[ $L XR  
Australia All Ordinaries Index 澳洲所有普通股票指数 Zf'TJ `S  
Australian Dollar [AUD] 澳元 q-c=nkN3  
Australian Options Market 澳大利亚期权市场 i K12 pw  
Australian Securities Commission 澳洲证券事务监察委员会 S(uf(q|{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'UMXq~RMe  
Australian Stock Exchange 澳大利亚证券交易所 wg0 \_@3  
Austrian Schilling [ATS] 奥地利先令 ,4ei2`wV  
authentication 认证;鉴证 sO.`x*  
authority to purchase 委托购买证;委购书 L2, 1Kt7  
authorization 认可;核准;授权;授权书 < V\I~;  
authorization by direction 指示授权 Hd,p!_  
authorization by instruction 指令授权 nS&3?lx9_  
authorization by warrant 令状授权 zxf"87se  
authorization of unit trust 单位信托的认可 f-5:wM&  
authorized agent 指定代理人 ]R=,5kK3  
authorized capital 法定资本 mExVYp h  
authorized clerk 出市员 7{I h_.#  
authorized dealer 认可交易商 2Sh  
authorized financial institution 认可财务机构 NMww>80  
authorized fund 认可基金 vP !{",>  
authorized fund house 获授权的基金公司;认可基金公司 K^ B%/T]d  
authorized institution 认可机构 J,zO2572u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4"xPr[=iG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 cCa|YW^j  
authorized insurer 获授权保险人;获认可承保人 NcP.;u;`  
authorized investment 特准投资项目 gS:A'@&  
authorized person 获授权人 Oi:<~E[kz.  
authorized representative 获授权代表 ?c7*_<W5  
authorized share capital 法定股本 A?`jnRo=\  
automated quotation system 自动报价系统 Zc!@0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1.gG^$Jd  
自动交易系统〔香港期货交易所有限公司〕 +3&z N(  
automatic adjustment mechanism 自动调整机制 qA!]E^0*Ke  
automatic adjustment system 自动调整系统 glDh([  
Automatic Clearing House 自动票据交换所 MW PvR|Q  
automatic exchange rates accumulation system 自动化汇率累集系统 T}4/0yR2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 F35#dIs`&  
automatic teller machine [ATM] 自动柜员机 kdn'6>\  
autopay 自动转帐 S6fL>'uQ  
available assets 可用资产 ak:ibV  
available fiscal reserve 现存财政储备 8 O67  
available profit 可用利润 59#lU~Kv  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?gwUwOV"  
average 平均;平均数;海损 jaa"~5TO8  
average basic salary 平均基本薪金 \TF!S"V  
average consumer expenditure 平均消费开支;一般消费开支 %~jkB.\* )  
average cost 平均成本 XXh6^@H=  
average cost of land production 增辟土地平均成本 KX}Rr7a  
average daily turnover 平均每日成交额 RKPD4e>%  
average daily wage rate 平均每日工资率 h68]=KyK  
average expenditure pattern 平均开支模式 -CRQ&#p1]  
average growth rate 平均增长率 gq"gUaz  
average net fixed assets 固定资产平均净值 Y;)dct  
average of relatives 相对价格平均数 a\%xB >LX  
average price 平均价格 |gsE2vV  
average propensity to consume 平均消费倾向;一般消费倾向 ]>+PnP35G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 MNg^]tpf  
average rate 平均率 8Th` ]tI  
average revenue 平均收入;平均收益 EZYBeqv  
average stock 平均库存;平均存货 a&k_=/X&  
average yearly rent 平均年租 lt_']QqU  
avoidance of double taxation 避免双重课税 Q7g>4GZC  
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 &E M\CjKv"  
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