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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: )pn3~t<e d  
A share A股;甲类股份 Ir]\|t  
abatement of tax 减税;减扣免税额 Qwc"[N4H  
ABN AMRO Bank N.V. 荷兰银行 ?h2}#wg  
above-the-line expenditure 线上项目支出;经常预算支出 8;X-)&R  
above-the-line receipt 线上项目收入;经常预算收入 y+q5UC|  
ABSA Asia Limited 南非联合亚洲有限公司 WEpoBP CL  
absolute change 绝对数值变更 bPMhfK2 %  
absolute expenditure 实际开支 wyG;8I  
absolute guideline figure 绝对准则数字 yDS4h(^  
absolute interest 绝对权益 R}ecc  
absolute order of discharge 绝对破产解除令 !!y a  
absolute profit margin 绝对利润幅度 XfmwVjy  
absolute value 实值;绝对值 Q@HV- (A  
absolutely vested interest 绝对既得权益 i mM_H;-X  
absorbed cost 已吸收成本;已分摊成本 c`Wa^(  
absorption 吸收;分摊;合并 tnIX:6  
absorption rate 吸收率;摊配率;分摊率 g=I})s:CTp  
ACB Finance Limited 亚洲商业财务有限公司 |cY`x(?yP  
acceptable form of reciprocity 合理的互惠条件 H)&R=s  
acceptable rate 适当利率;适当汇率 ItCv.yv35  
acceptance agreement 承兑协议 :Q q#Z  
acceptance for honour 参加承兑 A)KZa"EX  
acceptor 承兑人;接受人;受票人 |7Kbpj  
acceptor for honour 参加承兑人  S[QrS 7  
accident insurance 意外保险 I 2DpRMy  
Accident Insurance Association of Hong Kong 香港意外保险公会 J8~haim  
accident insurance scheme 意外保险计划 9>$p  
accident year basis 意外年度基准 $ulOp;~A%  
accommodation 通融;贷款 L=h'Qgk%  
accommodation bill 通融票据;空头票据 .sA.C] f  
accommodation party 汇票代发人 <\FH fE  
account balance 帐户余额;帐户结余 :H[6Lg\*  
account book 帐簿  z$Qbj  
account collected in advance 预收款项 0(btA~'*  
account current book 往来帐簿 SY8C4vb'h  
account of after-acquired property 事后取得的财产报告 U<-D(J  
account of defaulter 拖欠帐目 CH/rp4NeSy  
account payable 应付帐款 ^W@5TkkBQq  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "h ^Z  
account receivable 应收帐款 )CyS#j#=  
account receivable report 应收帐款报表 2BobH_ H  
account statement 结单;帐单;会计财务报表 J-4:H gx  
account title 帐户名称;会计科目 b>$S<td  
accountant's report 会计师报告 !%>7Dw(kt  
Accountant's Report Rules 会计师报告规则 bN88ua}k{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 iR0y"Cii  
Accounting Arrangements 《会计安排》 O1kl70,`R  
accounting basis 会计基础 ]{LjRSV  
accounting by Official Receiver 破产管理署署长呈交的帐目 9C i-v/M]  
Accounting Circular 《会计通告》 cGD(.=  
accounting class 会计类别 BPHW}F]X  
accounting date 记帐日期;会计结算日期 yppo6HGD  
accounting for money 款项核算 $7uA%|\  
Accounting Officer 会计主任 HorDNRyu  
accounting period 会计报告期;会计期 p<;0g9,1  
accounting policy 会计政策;会计方针 #D|p2L$  
accounting practice 会计惯例 |)G<,FJQE_  
accounting principle 会计准则 Xry4 7a )  
accounting record 会计记录 R FH0  
accounting report 会计报告 { BHO/q3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G#1GXFDO{  
Accounting Society of China 中国会计学会 PxE3K-S)G  
accounting statement 会计报表 \|ao`MMaD<  
accounting system 会计制度;会计系统 v.ui!|c  
accounting transaction 会计事项;帐务交易 bu"!jHPB  
accounting treatment 会计处理 a'z7(8$$  
accounting year 会计年度 ~v"L!=~G;a  
accretion 增值;添加 1i ] ^{;]  
accrual 应计项目;应累算数目 ZAf7Tz\U  
accrual basis 应计制;权责发生制 fxIf|9Qi`  
accrual basis accounting 应计制会计;权责发生制会计 -`t^7pr  
accrue 应累算;应计 snikn&  
accrued benefit 应累算利益 i 3SHg\~Z  
accrued charges 应计费用 2:=  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,v&(YOd  
accrued expenses 应累算费用 4Z,!zFS$`  
accrued interest payable 应付利息;应计未付利息 _-Fs# f8  
accrued interest receivable 应收利息;应计未收利息 o8vug$=Z  
accrued right 累算权益 nNU2([  
accruing profit 应累算的利润 4H<lm*!^  
accumulated fiscal reserve 累积财政储备 ?0,Ngrbe  
accumulated profit 累积利润;滚存溢利 #5j\C+P}|  
accumulated reserve 累积储备 a@*\o+Su  
accumulation of surplus income 累积收益盈余 Qw)c$93  
acquired assets 既得资产 \^%}M!tan  
acquisition 收购;购置;取得 )F2OT<]m,  
acquisition cost 购置成本 -PQv ?5  
acquisition expenses 购置费用 $tS}LN_!  
acquisition of 100% interest 收购全部股权 9&ids!W~yx  
acquisition of control 取得控制权 !? gKqx'T$  
acquisition of fixed assets 购置固定资产 k# rBB  
acquisition of shell “买壳” _/K_[w 1  
acquisition price 收购价 PiYxk+N  
act of God 天灾 6JQ'Ik;$wX  
acting partner 执事合伙人 O7IJ%_A&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8&aq/4:q0  
active partner 积极参与的合伙人 k@:%:Sj 2  
active trading 交投活跃 Tu7QCr5*  
actual circulation 实际流通 v}Fr@0%  
actual cost 实际成本 JO< wU  
actual expenditure 实际开支;实际支出 ?I@W:#>o  
actual income 实际入息;实际收入;实际收益 ia 73?*mXT  
actual market 现货市场 3%ZOKb"D*  
actual price 现货价;实际价格 *=c1d o%F  
actual profit 实际利润 mdg i5v  
actual quotation 实盘;实际价位;实际报价 VU d\QR-  
actual year basis 按实际年度计算 baK$L;Xo:  
actuals 实货 "FKOaQ%IH  
actuarial investigation 精算调查 # N cK X  
actuarial principle 精算原则 _#h_:  
actuarial report 精算师报告 uR r o?m<  
Actuarial Society of Hong Kong 香港精算学会 7Rt9od< )!  
actuarial valuation 精算师估值 >oe]$r  
actuary 精算师 J9[r|`gJ(  
ad referendum agreement 暂定协议;有待覆核的协定 :[!j?)%>  
ad valorem duty 从价税;按值征税 abLnI =W`  
ad valorem duty system 从价税制 uU25iDn  
ad valorem fee 从价费 Z/;aT -N  
ad valorem tariff 从价关税 I(0~n,=j  
additional allowance 额外免税额 iW /}#  
additional amount for unexpired risk 未过期风险的额外款额 9p2&) kb6  
additional assessable profit 补加应评税利润 cjIh}:| '  
additional assessment 补加评税 {,~3.5u   
additional commitment 额外承担 6f*CvW  
additional commitment vote 额外承担拨款 igR";OQk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w)Qp?k d  
additional dependent parent allowance 供养父母额外免税额 j^2wb+`  
additional provision 额外拨款 Hg$lXtn]  
additional stamp duty 附加印花税 qeZ? 7#Gf  
additional tax 补加税罚款;补加税款 46&/gehr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 NPe%F+X  
adjudged bankrupt 被裁定破产 <HVt V9R  
adjudicated bankrupt 裁定破产人 EJNU761  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fsWTF<Y  
adjudication of bankruptcy 裁定破产;宣告破产  'CkIz"Wd  
adjudication of insolvency 裁定无力偿还债务 'y3!fN =h  
adjusted actual 经调整的实数;调整后的实数 Fun^B;GA:  
adjusted current assets 经调整的流动资产;调整后的流动资产 vOpK Np  
adjusted figure 经调整的数字;调整后的数额 7s{GbU\  
adjusted liabilities 经调整的负债;调整后的负债 <<R*2b  
adjusted loss 经调整的亏损;调整后的亏损 kq,ucU%>p  
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 e&aWq@D  
adjusted profit 经调整的利润;调整后的利润 r? E)obE  
adjusted surplus 经调整的盈余额;调整后的盈余额 Da&]y  
adjusted value 经调整的价值;调整后的价值 8q}q{8  
adjustment 调整;修订;理算〔保险〕 V /V9B2.$  
adjustment centre 调剂中心 UQ@L V~6{R  
adjustment lag 调整过程的时间差距;调整时差 ?oHpFlj  
adjustment mechanism 调整机制 u($ !z^h  
adjustment of loss 亏损调整 R',rsGd`6j  
adjustment process 调整过程;调整程序 ^qD$z=z-  
adjustment range 调整幅度 &@Be2!%'9K  
administered exchange rate 受管制汇率 Y\?"WGL)p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >e[i5  
administration expenses 行政费用 (jl D+Y_  
administration fee 手续费;行政费 6MMOf\   
administration in bankruptcy 破产管理 BeoDKdAwY  
administration order 遗产管理令 JHTSUq  
administrator 管理人;遗产管理人 Hn+~5@.  
administrator of the estate 遗产管理人 zv,jM0-  
admission of debt 债项承认书 l3I:Q^x@  
admission of proof 接纳债权证明  o!ebs0  
advance 放贷款项;垫付款项;预支款项;预付款项 pohp&Tcm  
advance account 暂支帐目;预付款帐户 @8r pD"x  
advance compensation 预付补偿金 ~g ZLY ls  
advance from shareholder 股东垫款 Q:k}Jl  
advance pending reimbursement 预支以待日后付还 j yUCH*@  
advanced economy 先进经济体系  DwE[D]7o  
advancement 预付;预付财产 T !WT;A  
advances warrant 垫款令 AogVF  
advancing 贷出 !\.pq  2  
adverse balance 逆差 jQ^|3#L\  
adverse exchange 逆汇 *]/zc1Q4M  
advertisement addressed to shareholders 在报章刊登的致股东通告 wHMX=N1/  
advice for collection 托收通知书 CD ( :jM?  
advice of drawing 提款通知书;汇票通知书 iN8zo:&Z  
advice of payment 付款通知 lB vR+9Qw  
Advisory Committee [Securities and Futures Commission] xH"/1g  
谘询委员会〔证券及期货事务监察委员会〕 "8jf81V*  
Advisory Committee on Diversification 经济多元化谘询委员会 U7}yi$WT  
affidavit 誓章;遗产申报誓章 ieCEo|b  
affidavit of no receipt 述明无收款的誓章 qL3;}R  
affiliate 联号;联营公司;附属公司 {dMsz   
affiliated company 附属公司;联号;联营公司 qwgPk9l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CxOob1@  
affordability 负担能力 dufu|BL|}  
African Development Bank [AfDB] 非洲开发银行 JL}_72gs  
after-acquired property 事后取得的财产 dV$gB<iS  
after-hours dealing 市后交易 Y;^l%ePuW  
after-tax profit 税后盈利;税后利润;税后溢利 ZyPVy  
agency agreement 代理协议 .Una+Z  
agency expenses 代理机构的开支 ARwD~ Tr  
agency fee 代理费 HjD8u`qQ  
Agency Law 《代理法》 hxd`OG<gF  
agent 代理人;承销人 Eq9x2  
agent of company 公司代理人 ;m{1 _1  
agent's fee 代理人费;经纪费 BdblLUGK#  
aggregate 总计;总数;总体数字 ;d"F%M y  
aggregate amount 总款额;总额 Y}|X|!0x  
aggregate assets and liabilities 总体资产与负债 " h~Z u  
aggregate at constant price 按固定价格计算的总体数字 CiLg]va   
aggregate demand 总需求 `1{ZqRFQ  
aggregate gross position 总持仓量 Mhf5bN|wQ  
aggregate limit 总限额 ,|H `e^  
aggregate of salaries tax 合计薪俸税 }1i`6`y1  
aggregate performance 总体表现;总体业绩 VfC<WVYiZ  
aggregate supply 总体供应 &zeyE;/Hj  
aggregate surplus 总盈余 ][h%UrV  
aggregate total 整体总额 _w+:Dv~*a  
aggregate value 总值;合计价值 ?u=Fj_N_  
aggregated basis 合计基准 j8{i#;s!"  
aggregated net chargeable income 合计应课税入息实额 qqr?!vem6  
aggregation 合并计算;合计;总和 f:|1_j  
aggregation of incomes of husband and wife 夫妇入息合并计算 J1RJ*mo7,  
aggregation of property 财产的总和 J76kkW`5  
agio 差价;贴水 QIvVcfM^  
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》 4n g]\ituS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JZ*/,|1}EC  
《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》 BmMGx8P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u9GQU  
《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》 )<;Y-u.UW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Fk*7;OuZl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 a /l)qB#  
agreement for a settlement 授产协议 z] P SpUd  
agreement for assignment 转让协议 >j(_[z|v3  
agreement for sale 售卖协议;买卖协议 wyj{zWRJp  
agreement for sale and purchase 买卖协议 BsqP?/  
agreement for the payment of interest 支付利息协议 (X1e5j>Ru  
agreement for the repayment of money 还款协议 l%puHZ)t  
agreement of reinsurance 再保险协议 5Y'qaIFR  
Agricultural Bank of China 中国农业银行 n:\~'+$  
air passenger departure tax 飞机乘客离境税 lVR~Bh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _j/<{vSy  
airport tax 机场税 #TX/aKr:  
alcohol duty 酒精税 E+R1 !.  
alienation 让与;让渡;转让 q`H_M{26!y  
alimony 生活费;赡养费 mD0f<gJ1  
All Ordinaries Index [AOI] 所有普通股指数 >G*eNn  
all risks 全险;综合险 foF({4q7b^  
All Sales Record for Stock Market 《股票市场成交报告》 ](9Xvy  
Allied Capital Resources Limited 新联财务有限公司 q?oP?cCw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w QH<gJE/:  
allocation letter 拨款信件 (*nT(Adk  
allocation of fund 分配款项;预留款项 [.'|_l  
allocation of profit 利润分配;溢利分配 y'~U%,ki6  
allocation warrant 拨款令 gk[aM~p  
allotment 分配;配股 3kIN~/<R+7  
allotment notice 股份配售通知;配股通知 Ym{tR,g7  
allotment of shares 股份分配 ?U5{Wa85D  
allowable 可获宽免;免税的 6?mibvK  
allowable business loss 可扣除的营业亏损 ^ H ThN  
allowable expenses 可扣税的支出 B^Nf #XN(  
allowance 免税额;津贴;备抵;准备金 p7VTa~\zA  
allowance for debts 债项的免税额 %C'?@,7C  
allowance for depreciation by wear and tear 耗损折旧免税额 W5lR0)~#*  
allowance for funeral expenses 殡殓费的免税额 t?ZI".>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o]` *M|  
allowance for repairs and outgoings 修葺及支出方面的免税额 @+M /&  
allowance to debtor 给债务人的津贴 KL:j?.0  
alteration of capital 资本更改 X_ cV%#  
alternate trustee 候补受托人 {M$1N5Eh  
amalgamation 合并 3yY}04[9<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (G u zN  
ambit of charges 征税范围;收费范围 >#;.n(y  
amended valuation 经修订的估值 ?WUA`/[z  
American Commodities Exchange 美国商品交易所 c74.< @w  
American Express Bank Limited 美国运通银行 m )zUU  
American Stock Exchange 美国证券交易所 ^ f &XQQY  
amortization 摊销 +EAsW(F1  
amount due from banks 存放银行同业的款项 @ ZwvBH  
amount due from banks abroad 存放海外银行同业的款项 =wHVsdNCN  
amount due from holding companies 控股公司欠款 Zq|I,l0+E  
amount due from local banks 存放本港银行同业的款项 wd^':  
amount due to banks 银行同业的存款 eV"h0_ox  
amount due to banks abroad 海外银行同业的存款 VT%NO'0  
amount due to holding companies 控股公司存款 /W30~y  
amount due to local banks 本港银行同业的存款 :P\7iW  
amount due to outport banks 外埠银行同业的存款 Ic:(Gi- %  
amount for note issue 发行纸币的款额 ,I$`-$_'  
amount of bond 担保契据的款额 el<s8:lA  
amount of consideration 代价款额 WZejp}x  
amount of contribution 供款数额 e7r -R3_  
amount of indebtedness 负债款额 9ni1f{k  
amount of principal of the loan 贷款本金额 C'@i/+  
amount of rates chargeable 应征差饷数额 Ae^~Cz1qz  
amount of share capital 股本额 3cyHfpx-W  
amount of sums assured 承保款额 p8H'{f\G  
amount of variation 变动幅度 .fFCC`&T  
amount of vote 拨款数额 @* jz o  
amount payable 应付款额 b8VTo lJ  
amount receivable 应收款额 y8Z_Itlf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }wjw:M  
analysis 分析 "3"V3w  
ancillary risk 附属风险 N1S{suic  
annual account 周年帐目;周年帐目报表;年度决算;年结 vq0Tk bzs  
annual accounting date 年结日期 gA+qC7=p$  
annual allowance 每年免税额;年积金;年度津贴;年津 &yTqZ*Yuk  
annual balance 年度余额 +z\^t_"f  
annual disposable income 每年可动用收入 9y8&9<#  
annual estimates 周年预算 S6M}WR^,  
annual fee 年费 +nhLIO{{L  
annual general meeting 周年大会 Mj?`j_X  
annual growth rate 年增率;每年增长率 /-qNh >v4  
annual long-term supplement 长期个案每年补助金 :&rt)/I  
annual pensionable emolument 可供计算退休金的年薪 k&q;JyUi  
annual report 年报 <QAFL uey  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V-2(?auZd  
annual return 周年报表;周年申报表;每年报税表格 v0+BkfU+p  
Annual Return Rules 《周年报表规则》 4qh?,^Dq  
annual review of consumer prices 每年消费物价回顾 \0I_<  
annual roll-forward basis 逐年延展方式 #n #}s  
annual salary 年薪 VUGmi]qd  
annual statement 年度报表;年度决算表 I-)+bV G  
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 4Zddw0|2  
annuitant 年金受益人 m@F`!qY~Y\  
annuity 年金 ~&_z2|UXp  
annuity contract 年金合约 T_ <@..C  
annuity on human life 人寿年金 d-ZJL6-  
antecedent debt 先前的债项 @|m/djN5x  
ante-dated cheque 倒填日期支票 oUr66a/[U  
anticipated expenditure 预期开支 f4b/NG|  
anticipated net profit 预期纯利 $q{!5-e  
anticipated revenue 预期收入 Y;Dp3v !  
anti-inflation measure 反通货膨胀措施 m%?pf2%I#  
anti-inflationary stance 反通货膨胀立场 xY8$I6  
apparent deficit 表面赤字 t]g-CW 3  
apparent financial solvency 表面偿债能力 J26 VnK  
apparent partner 表面合伙人 A_ZY=jP   
application for personal assessment 个人入息课税申请书  6f>{"'  
application of fund 资金应用 9Cp-qA%t  
application to release as liquidator and to destruct the books of accounts and documents ;_I8^?d  
申请免除清盘人职务及毁灭帐簿与文件 S-b/S5  
appointed actuary 委任精算师 EIAc@$4  
appointed auditor 委任核数师;委任审计师 TR`U-= jH,  
appointed trustee 委任的受托人 8)3*6+D  
appointer 委任人 (9 GWbB?  
apportioned pro rata 按比例分摊 tBWrL{xLe  
apportionment 分配;分摊 rmm0/+jY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *?>T,gx}  
apportionment formula 分摊方程式 E\EsWb  
apportionment of estate duty 遗产税的分摊 u8g~  
appraisal 估价;评估 TnA-;Ha  
appreciable growth 可观增长 J#(LlCs?@c  
appreciable impact 显着影响 FFpT~.  
appreciable increase 可观增长 }W8;=$jr  
appreciation 增值;升值 e4_rC'=  
appreciation against other currencies 相对其他货币升值 c )g\/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W:nef<WH  
appreciation tax 增值税 3m)0z{n  
appropriation 拨款;拨用;拨付 >J?fl8  
appropriation account 拨款帐目 l0 m-$/  
Appropriation Bill 拨款法案 6]N;r5n  
appropriation-in-aid system 补助拨款办法 /NFj(+&g+  
approved assets 核准资产 QXFo1m  
approved basket stock 认可一篮子证券 1{. |+S Z!  
approved budget 核准预算 70nqD>M4  
approved charitable donation 认可慈善捐款 GPudaF{  
approved charitable institution 认可慈善机构 ]Sz:|%JP1  
approved currency 核准货币;认可货币 e}7lBLK]*  
approved estimates 核准预算 n\'4  
approved estimates of expenditure 核准开支预算 yYYSeH  
approved overseas insurer 核准海外保险人 B{#I:Rs9  
approved overseas trust company 核准海外信托公司 [5b--O  
approved pooled investment fund 核准汇集投资基金 pRpBhm;iJ  
approved provident fund scheme 认可公积金计划 hH 3RP{'=  
approved provision 核准拨款 h"Q8b}$^)  
approved redeemable share 核准可赎回股份 wv1iSfW  
approved regional stock 认可地区性证券 5m 4P\y^a  
approved retirement scheme 认可退休金计划 =R|HV;9 h  
approved subordinated loan 核准附属贷款 ]|a g  
arbitrage 套戥;套汇;套利  A,<E\  
arbitrageur 套戥者;套汇者 fOGFq1D  
arbitrary amount 临时款项 P>D)7 V9Hh  
arrangement 措施;安排;协定 lNh70G8^p  
arrears 欠款 AKfDXy  
arrears of pay 欠付薪酬 8MtGlW%Eh  
arrears of revenue 逾期未收税款;逾期未收的帐项 "m8^zg hL  
articles of association 组织章程;组织细则;组织章程细则  %OCb:s  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 j2[+z tG  
ascertainment of profit 确定利润 tw/dD +  
"Asia Clear" “亚洲结算系统” /Iokf@5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o#Dk& cH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ED( Sg  
Asian Development Fund [ADF] 亚洲发展基金 4l'fCZhA}  
Asian dollar bond 亚洲美元债券 ZvX*t)VjTz  
Asian dollar market 亚洲美元市场 *OsQ}onv  
Asian dollar rate 亚洲美元利率 _6hQ %hv8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i9|Sa6vuI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fU}ub2_in  
asked price 沽盘;喊价;索价;卖方报价 "+nRGEs6  
assessable income 应评税入息 cwlRQzQ(  
assessable loss 应评税亏损  4e7-0}0  
assessable profit 应评税利润 Iyn(?w  
assessable value 应评税值 @b%=H/5\  
assessed profit 估定利润 k]|~>9eY]  
assessed value 经评估价值 +@f26O7$*  
assessment 评税;评定;估价;评税单 lfgq=8d  
assessment number 评税编号;估价编号  9Q.Yl&A  
assessment of additional tax 补加税评税 vn8aFA  
assessment of performance 业绩评估;实绩评价 my1@41 H  
Assessor 评税主任 l|[N42+  
asset price bubbles 资产价格泡沫 *:7rdzn  
asset-backed securities 具资产保证的证券 cqkV9f8Ro  
assets accretion 资产增值 V2EUW!gn 2  
assets and liabilities 资产与负债 f'RX6$}\1X  
assets betterment statement 资产递增表;资产改进表 R) h#Vc(  
assets lending 实物放款;有抵押贷款 'JE`(xD  
assets of the company passing on the death 死者去世时转移的公司资产 v;{#Q&(  
assets pledged as security for liabilities 用作负债抵押的资产 _;y9$"A  
assets portfolio 资产投资组合 Dx?,=~W9  
assets price 资产价格 LonxT&"!D  
assets quality 资产质素 Bk c4TO  
assets realization 资产变现 i&fuSk EP  
assets refinancing arrangement 资产再集资安排 &6!)jIWJ  
assets securitization 资产证券化  8dA~\a  
assets situated outside Hong Kong 在香港以外地方的资产 #zs~," dRv  
assets stripping 削减资产;拆卖资产 T?0eVvM  
assets value 资产值 BDDlQci38  
assignee 承让人 O0v}43J [  
assignment 转让;转让书;转让契 F/{!tx  
assignment of interest 权益转让 b8t7u  
assignment of letters patent and trade mark 专利证书及商标转让 qe#tj/aZ  
assignment of property 物业转让;物业转让书 2]*OQb#O6e  
assignment right 转让权 M|h3Wt~7  
assignor 转让人 !f [_+CD  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 TIDO@NwF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Wn2NMXK  
associate member 附属会员 @Nx 9)  
associated body corporate 相联法人团体 IEi^kJflU  
associated company 相联公司;联属公司 U7F!Z( 9  
associated corporation 相联法团 90rol~M&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =UQ3HQD  
公认会计师公会〔英国〕 \}b%E'+_T  
Association of Futures Exchange Brokers 香港期货经纪协会 vvMT}-!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !Ai@$tl[S  
association of underwriters 承保人组织 j,eo2HaL  
assumption of control 接管 Zu[su>\  
assurance 担保;保险;转易;转易书 _V6ukd"B~  
assurance of interest 权益的转易 b8UO,fY q  
at 19XX price 按一九XX年价格计算 wn%A4-%{  
at a discount 按赔价计算;按贴水价格计算;打折扣 03Ycf'W  
at a premium 按溢价计算;按升水价格计算 (L&d!$,Dv  
at call 通知付款;按通知 bI1N@=  
at constant market price 按固定市价计算 {!L~@r  
at constant price 按固定价格计算 9Y9GwL]T  
at cost 按成本计算 _B<X`L =  
at current market price 按当时市价计算;按现时市价计算 rb.N~  
at current price 按当时价格计算;按现时价格计算 $U WZDD  
at factor cost 按要素成本计算;按生产要素成本计算 6bC3O4Rw  
at money-of-the-day price 按付款当日价格计算 n7[V&`e_  
at or better 按指定或较佳价位〔买卖指令〕 1Pu~X \sO  
at par 按面值计算;平价 lL3U8}vn  
at sight 见票即付 *g2x%aZWbG  
at the close 按收市盘 Jnov<+  
at the opening 按开市盘 ?6U0PChy  
attestation 见证;见证条款 R-$!9mnr  
at-the-money option 平价期权 _Fl9>C"u  
attorney 受权人;受托代表人 U[MA)41  
attornment 新拥有人承认书 )ez9"# MH'  
attributable profit 可归属利润 W|mo5qrLS2  
attributable share value 可归属股份价值 m-, x<bM?  
Auckland Stock Exchange 奥克兰证券交易所 h2R::/2.  
auction 拍卖 GD$l| |8  
auctioneer 拍卖商 3s#N2X;Bc  
audit 审计;核数 wmLs/:~  
Audit Commission 审计署 VI86KJu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^ Ze=uP  
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〕 4tBYR9|  
audit review 帐目审查 H.MI5O(Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "chDg(jMZ  
audited account 审计帐目;经审计的帐目 Wne@<+mX  
audited annual account 经审计的周年帐目 ^1.By^ $  
audited balance sheet 经审计的资产负债表 S,he6zS  
auditor 核数师;核数主任;审计师 {`@G+JV~Jw  
auditor's certificate 核数师证明书;审计师证明书 |CyE5i0  
auditor's report 核数师报告;审计师报告 5$k:t  
Aussie bond 澳元债券 [4f{w%~^  
austerity budget 紧缩预算 j\M?~=*w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ? =Kduef  
Australia All Ordinaries Index 澳洲所有普通股票指数 > ~O.@|  
Australian Dollar [AUD] 澳元 Gd85kY@w7  
Australian Options Market 澳大利亚期权市场 gcT%c|.  
Australian Securities Commission 澳洲证券事务监察委员会 ?Ir:g=RP*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ym1Y4,  
Australian Stock Exchange 澳大利亚证券交易所  @q) d  
Austrian Schilling [ATS] 奥地利先令 P&Vv/D  
authentication 认证;鉴证 j8sH|{H!Nq  
authority to purchase 委托购买证;委购书 8":Q)9;%  
authorization 认可;核准;授权;授权书 cvL;3jRo  
authorization by direction 指示授权 s~X%Y<9l  
authorization by instruction 指令授权 =I_'.b  
authorization by warrant 令状授权 w}L[u r;I_  
authorization of unit trust 单位信托的认可 S f# R0SA  
authorized agent 指定代理人 9->if/r,o  
authorized capital 法定资本 t?FBG4  
authorized clerk 出市员 r~['VhI!;E  
authorized dealer 认可交易商 sW\!hW1*x  
authorized financial institution 认可财务机构 S_H+WfIHV'  
authorized fund 认可基金 RViAwTvY  
authorized fund house 获授权的基金公司;认可基金公司 8}:nGK|kx  
authorized institution 认可机构 h<QY5=S F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V0mn4sfs  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]`WJOx4  
authorized insurer 获授权保险人;获认可承保人 1'8YkhQ2a  
authorized investment 特准投资项目 Nh +H9  
authorized person 获授权人 pA4xbr2  
authorized representative 获授权代表 }Q+|W=2t  
authorized share capital 法定股本 JBZ@'8eqi]  
automated quotation system 自动报价系统 WcGS9`m/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @=u3ZVD  
自动交易系统〔香港期货交易所有限公司〕 ns4,@C$  
automatic adjustment mechanism 自动调整机制 I> $&-i  
automatic adjustment system 自动调整系统 OY({.uVdX  
Automatic Clearing House 自动票据交换所 FS1z`wYP  
automatic exchange rates accumulation system 自动化汇率累集系统 E]r?{t`]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 owv[M6lbD  
automatic teller machine [ATM] 自动柜员机 H\[W/"  
autopay 自动转帐 wMN]~|z>  
available assets 可用资产 &K,i f  
available fiscal reserve 现存财政储备 R4d=S4 i  
available profit 可用利润 Tlr v={  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 uB?ZcF}Tk  
average 平均;平均数;海损 "0TZTa1e  
average basic salary 平均基本薪金 )V9bI(v  
average consumer expenditure 平均消费开支;一般消费开支 lp8v0e4  
average cost 平均成本 dj%!I:Q>u  
average cost of land production 增辟土地平均成本 <1!O1ab  
average daily turnover 平均每日成交额 #g!.T g'  
average daily wage rate 平均每日工资率 2 yz _  
average expenditure pattern 平均开支模式 _q^E,P  
average growth rate 平均增长率 `Q,H|hp;k;  
average net fixed assets 固定资产平均净值 <~=Vg  
average of relatives 相对价格平均数 a8Wwq?@  
average price 平均价格 xgtR6E^k  
average propensity to consume 平均消费倾向;一般消费倾向 }Y4qS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8q7b_Pq1U  
average rate 平均率 3G4-^hY<  
average revenue 平均收入;平均收益 c:.eGH_f  
average stock 平均库存;平均存货 ?Mfw]z"\C)  
average yearly rent 平均年租 |4`{]2C  
avoidance of double taxation 避免双重课税 93hxSRw  
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 U/BR*Zn]*  
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