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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: /B5-Fx7j3  
A share A股;甲类股份 Hg9CZM ko  
abatement of tax 减税;减扣免税额 bsd99-_(4  
ABN AMRO Bank N.V. 荷兰银行 -!0_:m3  
above-the-line expenditure 线上项目支出;经常预算支出 kNT}dv]<  
above-the-line receipt 线上项目收入;经常预算收入 VyRsPg[(  
ABSA Asia Limited 南非联合亚洲有限公司 v4RlLg dS%  
absolute change 绝对数值变更 x+]!m/  
absolute expenditure 实际开支 BC,.^"fA6  
absolute guideline figure 绝对准则数字 t+?P^Ok  
absolute interest 绝对权益 .XkMk|t8  
absolute order of discharge 绝对破产解除令 lQfL3`X!  
absolute profit margin 绝对利润幅度 .>wv\i [p  
absolute value 实值;绝对值 =?h~.lo  
absolutely vested interest 绝对既得权益 7 Sa1;%R  
absorbed cost 已吸收成本;已分摊成本 }|B=h  
absorption 吸收;分摊;合并 BS q)RV/3  
absorption rate 吸收率;摊配率;分摊率 +n})Y  
ACB Finance Limited 亚洲商业财务有限公司 kQaSbpNmH  
acceptable form of reciprocity 合理的互惠条件 Mc-)OtmG[  
acceptable rate 适当利率;适当汇率 15$4&=O  
acceptance agreement 承兑协议 P/JK$nb  
acceptance for honour 参加承兑 T6pLoaKu  
acceptor 承兑人;接受人;受票人 *jMk/9oa<N  
acceptor for honour 参加承兑人 D0mI09=GtQ  
accident insurance 意外保险 v`V7OD#:j]  
Accident Insurance Association of Hong Kong 香港意外保险公会 l;sy0S"DO]  
accident insurance scheme 意外保险计划 Bm\qxQ  
accident year basis 意外年度基准 _5MNMV LwW  
accommodation 通融;贷款 \v6 M:KR5/  
accommodation bill 通融票据;空头票据 l%Gw_0.?e  
accommodation party 汇票代发人 bS >0DU   
account balance 帐户余额;帐户结余 5'w^@Rs5  
account book 帐簿 /%4_-Cpm  
account collected in advance 预收款项 5j0{p$'9  
account current book 往来帐簿 W23]Bx  
account of after-acquired property 事后取得的财产报告 SEl#FWR  
account of defaulter 拖欠帐目 n,~;x@=5  
account payable 应付帐款 !GW ,\y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 aZKOY  
account receivable 应收帐款 r-kMLw/)  
account receivable report 应收帐款报表 PY3ps2^K.  
account statement 结单;帐单;会计财务报表 >/<:Q  &  
account title 帐户名称;会计科目 v(l eide  
accountant's report 会计师报告 6DL[ aD  
Accountant's Report Rules 会计师报告规则 ES<{4<Kpx  
accounting and auditing procedure 会计与审计程序;会计与核数程序 W>M~Sk$v  
Accounting Arrangements 《会计安排》 VD4C::J  
accounting basis 会计基础 7Z UiY  
accounting by Official Receiver 破产管理署署长呈交的帐目 y<XlRTy[}  
Accounting Circular 《会计通告》 +%N KQ'49I  
accounting class 会计类别 ;NV'W]  
accounting date 记帐日期;会计结算日期 L:M0pk{T  
accounting for money 款项核算  q{die[J  
Accounting Officer 会计主任 *2}O-e  
accounting period 会计报告期;会计期 ;eigOU]  
accounting policy 会计政策;会计方针 |3K)$.6~  
accounting practice 会计惯例 .$", *d  
accounting principle 会计准则 x'Pi5NRE  
accounting record 会计记录 JaWv]@9*  
accounting report 会计报告 m-T~fJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2X-l{n;>  
Accounting Society of China 中国会计学会 fqs]<qi  
accounting statement 会计报表 91of~ffh  
accounting system 会计制度;会计系统  ==/n(LBD  
accounting transaction 会计事项;帐务交易 ha;l(U>  
accounting treatment 会计处理 "Lh  
accounting year 会计年度 Gjz[1d  
accretion 增值;添加 Sd IX-k.  
accrual 应计项目;应累算数目 BpO9As 1um  
accrual basis 应计制;权责发生制 ZyR_6n>L$  
accrual basis accounting 应计制会计;权责发生制会计 z"DkFvA  
accrue 应累算;应计 A>NsKWf{  
accrued benefit 应累算利益 X E}H3/2  
accrued charges 应计费用 }<MR`h1  
accrued cumulative preference share dividend 应累算的累积优先股股息 +:6Ii9G N  
accrued expenses 应累算费用 rZ_>`}O2  
accrued interest payable 应付利息;应计未付利息 &~B5.sppnB  
accrued interest receivable 应收利息;应计未收利息 ]%RNA:(F'  
accrued right 累算权益 P&*sB%B  
accruing profit 应累算的利润 +VEU:1Gt  
accumulated fiscal reserve 累积财政储备 )[&_scSa  
accumulated profit 累积利润;滚存溢利 @\(vX]  
accumulated reserve 累积储备 ?IX!+>.H  
accumulation of surplus income 累积收益盈余 OlxX.wP  
acquired assets 既得资产 lEPAP|~uw  
acquisition 收购;购置;取得 {OT:3SS7  
acquisition cost 购置成本 j1Yq5`ia  
acquisition expenses 购置费用 7.<^j[?  
acquisition of 100% interest 收购全部股权 ;]CVb`d  
acquisition of control 取得控制权 GR'Ti*Qi  
acquisition of fixed assets 购置固定资产 r)1Z(tl  
acquisition of shell “买壳” L6 6-LMkH  
acquisition price 收购价 +TN9ujL6@  
act of God 天灾 tJ& 5tNl  
acting partner 执事合伙人 A%Z)wz{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7s'- +~  
active partner 积极参与的合伙人 (#(O r  
active trading 交投活跃 lS{r=y_0.  
actual circulation 实际流通 kvsA]tK.  
actual cost 实际成本 v7trr W}  
actual expenditure 实际开支;实际支出 AyE\fY5  
actual income 实际入息;实际收入;实际收益 &h$|j  
actual market 现货市场 Y9r3XhVI  
actual price 现货价;实际价格 }bB` (B,m  
actual profit 实际利润 h3u1K>R)  
actual quotation 实盘;实际价位;实际报价 =Pe><k  
actual year basis 按实际年度计算 ED![^=  
actuals 实货 ARh6V&Hi-  
actuarial investigation 精算调查 w#G2-?aj  
actuarial principle 精算原则 @?B6aD|jE  
actuarial report 精算师报告 yno('1B@  
Actuarial Society of Hong Kong 香港精算学会 E@QA".  
actuarial valuation 精算师估值 |bZM/U=  
actuary 精算师 m.%`4L^`T  
ad referendum agreement 暂定协议;有待覆核的协定 Aq#/2t  
ad valorem duty 从价税;按值征税 lx,`hl%  
ad valorem duty system 从价税制 F=@i6ERi  
ad valorem fee 从价费 `?s.\Dh  
ad valorem tariff 从价关税 }GHxG9!z  
additional allowance 额外免税额 US?Rr  
additional amount for unexpired risk 未过期风险的额外款额 ~el-*=<m  
additional assessable profit 补加应评税利润 _JGs}aQ  
additional assessment 补加评税 j kn^Z":  
additional commitment 额外承担 ~krS#\  
additional commitment vote 额外承担拨款 ?~ULIO'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9$d.P6|d>  
additional dependent parent allowance 供养父母额外免税额 }4c/YP"a'E  
additional provision 额外拨款 M<8ML!N0;t  
additional stamp duty 附加印花税 )JgC$ <  
additional tax 补加税罚款;补加税款 |qjZ38;6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #I\Y= XCY  
adjudged bankrupt 被裁定破产 R U!?-#*  
adjudicated bankrupt 裁定破产人 z YDK $  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 eS!C3xC;J]  
adjudication of bankruptcy 裁定破产;宣告破产 "/%89 HMD  
adjudication of insolvency 裁定无力偿还债务 *07sK1wW  
adjusted actual 经调整的实数;调整后的实数 &d$~6'x*  
adjusted current assets 经调整的流动资产;调整后的流动资产  u>cC O'q  
adjusted figure 经调整的数字;调整后的数额 6p<`h^  
adjusted liabilities 经调整的负债;调整后的负债 hol<dB  
adjusted loss 经调整的亏损;调整后的亏损 eG] a zt  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 wODvc9p}]  
adjusted profit 经调整的利润;调整后的利润 9zKBO* p`  
adjusted surplus 经调整的盈余额;调整后的盈余额 O+ .*lo  
adjusted value 经调整的价值;调整后的价值 QocQowz  
adjustment 调整;修订;理算〔保险〕 D$Kea  
adjustment centre 调剂中心 W3pQ?  
adjustment lag 调整过程的时间差距;调整时差 #V 43=  
adjustment mechanism 调整机制 h_ ! >yK  
adjustment of loss 亏损调整 Q .RO  
adjustment process 调整过程;调整程序 jMpa?Jp1  
adjustment range 调整幅度 SN]LeXesS  
administered exchange rate 受管制汇率 ,jh~;, w2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *v #/Y9}  
administration expenses 行政费用 \aSz2lxEHn  
administration fee 手续费;行政费 ZCiY,;c  
administration in bankruptcy 破产管理 oKKz4  
administration order 遗产管理令 )+~E8yK  
administrator 管理人;遗产管理人 9Vh_[^bR  
administrator of the estate 遗产管理人 a1x7~)z>zi  
admission of debt 债项承认书 Z[IM<S9lz  
admission of proof 接纳债权证明 e6P[c=m #  
advance 放贷款项;垫付款项;预支款项;预付款项 Rl@$xP  
advance account 暂支帐目;预付款帐户 snMQ"ju  
advance compensation 预付补偿金 +l\<?  
advance from shareholder 股东垫款 T1~)^qQ  
advance pending reimbursement 预支以待日后付还 eK_*q -  
advanced economy 先进经济体系 >!BFt$sd  
advancement 预付;预付财产 TgaYt\"i[  
advances warrant 垫款令 <f%/px%1  
advancing 贷出 9Q[>.):  
adverse balance 逆差 k ojG- M  
adverse exchange 逆汇 r,'O ).7  
advertisement addressed to shareholders 在报章刊登的致股东通告 /7p>7q 9g  
advice for collection 托收通知书 *TnzkNN_,  
advice of drawing 提款通知书;汇票通知书 <'*4j\*  
advice of payment 付款通知 qZ\ L  
Advisory Committee [Securities and Futures Commission] @ ^. *$E5  
谘询委员会〔证券及期货事务监察委员会〕 ,/o(|sks  
Advisory Committee on Diversification 经济多元化谘询委员会 /t{=8v~  
affidavit 誓章;遗产申报誓章 1X@b?6  
affidavit of no receipt 述明无收款的誓章 A@ VaaX  
affiliate 联号;联营公司;附属公司 @l>Xnqx)  
affiliated company 附属公司;联号;联营公司 8R/ *6S=&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7*'@qjTos  
affordability 负担能力 ( pD7  
African Development Bank [AfDB] 非洲开发银行 vgk9b!Xd  
after-acquired property 事后取得的财产 8eX8IR!K9  
after-hours dealing 市后交易 05)|"EX)  
after-tax profit 税后盈利;税后利润;税后溢利 l{EU_|q  
agency agreement 代理协议 Yo'K pdn  
agency expenses 代理机构的开支 (T;9us0  
agency fee 代理费 1ih*gJPpj  
Agency Law 《代理法》 R+Lk~X^*l'  
agent 代理人;承销人 >l2w::l%  
agent of company 公司代理人 >UN vkQ:  
agent's fee 代理人费;经纪费 _;G=G5r  
aggregate 总计;总数;总体数字 iwo$\  
aggregate amount 总款额;总额 ~07RFR  
aggregate assets and liabilities 总体资产与负债 NhDA7z`b'J  
aggregate at constant price 按固定价格计算的总体数字 4K,''7N3  
aggregate demand 总需求 #WEq-0L   
aggregate gross position 总持仓量 qy9i9$8  
aggregate limit 总限额 x7gjG"V  
aggregate of salaries tax 合计薪俸税 ak2dn]]D  
aggregate performance 总体表现;总体业绩 CKC0{J8g  
aggregate supply 总体供应 4<Kgmy  
aggregate surplus 总盈余 F@<MT<TRf  
aggregate total 整体总额 X%`KYo%  
aggregate value 总值;合计价值 Xu%d,T$G  
aggregated basis 合计基准 t?.\|2  
aggregated net chargeable income 合计应课税入息实额 u\5g3BH  
aggregation 合并计算;合计;总和 d$Em\*C  
aggregation of incomes of husband and wife 夫妇入息合并计算 {G.jB/  
aggregation of property 财产的总和 0BXs&i-TP5  
agio 差价;贴水 ?pKN'`  
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》 Oxj(g;}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *H*\gaSh  
《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》 F(0Z ]#+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u_Zm1*'?B  
《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》 g< )72-h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment lPp6 pVr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f !!P  
agreement for a settlement 授产协议 ^2JPyyZa  
agreement for assignment 转让协议 #S *pD?VZ  
agreement for sale 售卖协议;买卖协议 d5' )6  
agreement for sale and purchase 买卖协议 AA.Ys89V  
agreement for the payment of interest 支付利息协议 x\]z j!  
agreement for the repayment of money 还款协议 &CO| Y(+  
agreement of reinsurance 再保险协议 }{=8&gA0  
Agricultural Bank of China 中国农业银行 /&QQ p3  
air passenger departure tax 飞机乘客离境税 WVkG 2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oek #^:pF  
airport tax 机场税 x/_dW  
alcohol duty 酒精税 oVEAlBm^v  
alienation 让与;让渡;转让 < 4$YO-:E  
alimony 生活费;赡养费 X#7}c5^Y  
All Ordinaries Index [AOI] 所有普通股指数 PvuAg(?  
all risks 全险;综合险 D+hB[*7Fs  
All Sales Record for Stock Market 《股票市场成交报告》 19w_tSg  
Allied Capital Resources Limited 新联财务有限公司 c.-cpFk^L&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .t :DvB  
allocation letter 拨款信件 bN!u}DnN  
allocation of fund 分配款项;预留款项 \ %_)_"Q  
allocation of profit 利润分配;溢利分配 4JSZ0:O  
allocation warrant 拨款令 Kt6C43]7  
allotment 分配;配股 #~*XDWvIS~  
allotment notice 股份配售通知;配股通知 6d};|#}  
allotment of shares 股份分配 k%!VP=c4s  
allowable 可获宽免;免税的 v*XkWH5  
allowable business loss 可扣除的营业亏损 uZ<%kV1B  
allowable expenses 可扣税的支出 , | <jjq)  
allowance 免税额;津贴;备抵;准备金 -[<vYxX:h:  
allowance for debts 债项的免税额 K+-zY[3  
allowance for depreciation by wear and tear 耗损折旧免税额 N+hedF@ZU  
allowance for funeral expenses 殡殓费的免税额 &|NZ8:*+#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3FuCW  
allowance for repairs and outgoings 修葺及支出方面的免税额 _y"a2M  
allowance to debtor 给债务人的津贴 ]'6'<S  
alteration of capital 资本更改 <oZ(ng@X  
alternate trustee 候补受托人 6."PS4}:  
amalgamation 合并 [xWEf#', !  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LVoyA/ F  
ambit of charges 征税范围;收费范围 $)l2G;&  
amended valuation 经修订的估值 Pm;I3r=R\  
American Commodities Exchange 美国商品交易所 u(8~4P0w  
American Express Bank Limited 美国运通银行 F6DxvyANr  
American Stock Exchange 美国证券交易所 {9Db9K^  
amortization 摊销 *afejjW[  
amount due from banks 存放银行同业的款项 A ^-Z)0 :  
amount due from banks abroad 存放海外银行同业的款项 yW{mK  
amount due from holding companies 控股公司欠款 *b:u * `@  
amount due from local banks 存放本港银行同业的款项 e$H|MdYIA  
amount due to banks 银行同业的存款 q _19&;&  
amount due to banks abroad 海外银行同业的存款 Yu1QcFuy  
amount due to holding companies 控股公司存款 cNx \&vpd  
amount due to local banks 本港银行同业的存款 i<J^:7  
amount due to outport banks 外埠银行同业的存款 i'Wcf1I-=  
amount for note issue 发行纸币的款额 89db5Dx  
amount of bond 担保契据的款额 LH,]vuXh  
amount of consideration 代价款额 E`(5UF*>  
amount of contribution 供款数额 @|E;}:?u  
amount of indebtedness 负债款额 Lp!0H `L  
amount of principal of the loan 贷款本金额 |$Qp0vOA}  
amount of rates chargeable 应征差饷数额 ,RR;VKj  
amount of share capital 股本额 Oe/73| >U  
amount of sums assured 承保款额 xSx&79Ez<*  
amount of variation 变动幅度 pmoGudaRF  
amount of vote 拨款数额 :&qC<UD  
amount payable 应付款额 gO9'q='5l  
amount receivable 应收款额 u/;_?zI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2 ae w6~  
analysis 分析 `!<x"xKu  
ancillary risk 附属风险 2.!1kije  
annual account 周年帐目;周年帐目报表;年度决算;年结 F9v)R #u~  
annual accounting date 年结日期 "OVi /:*B  
annual allowance 每年免税额;年积金;年度津贴;年津 0 -!?W  
annual balance 年度余额 `S5>0r5[  
annual disposable income 每年可动用收入 g%+ql[(4  
annual estimates 周年预算 ,eyp$^2  
annual fee 年费 V/@[%w=  
annual general meeting 周年大会 YfV"_G.ad|  
annual growth rate 年增率;每年增长率 =jsx (3V   
annual long-term supplement 长期个案每年补助金 ZUv ZN f  
annual pensionable emolument 可供计算退休金的年薪 =kwb` Z/a  
annual report 年报 7Y%!,ff  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3L?WTS6(u  
annual return 周年报表;周年申报表;每年报税表格 H U:1f)a a  
Annual Return Rules 《周年报表规则》 '_k>*trV  
annual review of consumer prices 每年消费物价回顾 ful]OLV+  
annual roll-forward basis 逐年延展方式 hcd!A 5  
annual salary 年薪 BvSdp6z9Iv  
annual statement 年度报表;年度决算表 \)uy"+ Z`  
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 7E;>E9 '  
annuitant 年金受益人 Dp%5$wF)8  
annuity 年金 W]} #\\$z  
annuity contract 年金合约 u):X>??  
annuity on human life 人寿年金 9)#gtDM%J  
antecedent debt 先前的债项 Ewa[Y=+tx  
ante-dated cheque 倒填日期支票 "9)1K!tH  
anticipated expenditure 预期开支 Gs^(YGtU  
anticipated net profit 预期纯利 6{cybD`Ef&  
anticipated revenue 预期收入 Bjurmo  
anti-inflation measure 反通货膨胀措施 X@i+&Nv"<  
anti-inflationary stance 反通货膨胀立场 rat=)n)"t  
apparent deficit 表面赤字 'Na|#tPYI  
apparent financial solvency 表面偿债能力 (qNco8QKu3  
apparent partner 表面合伙人 m};~JMo]  
application for personal assessment 个人入息课税申请书 s.<olxXRW  
application of fund 资金应用 I/u'bDq  
application to release as liquidator and to destruct the books of accounts and documents #Y/97_2 xa  
申请免除清盘人职务及毁灭帐簿与文件 2qt=jz\s  
appointed actuary 委任精算师 qPp1:a"   
appointed auditor 委任核数师;委任审计师 Tbe_x s^  
appointed trustee 委任的受托人 7yo|ie@S  
appointer 委任人 1-4   
apportioned pro rata 按比例分摊 Q,OkO?uY  
apportionment 分配;分摊 ztRWIkI q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rd|@*^k  
apportionment formula 分摊方程式 bv.EM  
apportionment of estate duty 遗产税的分摊 ON:LPf>"-  
appraisal 估价;评估 emGV]A%nss  
appreciable growth 可观增长 ; :v]NZtc  
appreciable impact 显着影响 Q,[rrG;?@  
appreciable increase 可观增长 }~7H2d);-  
appreciation 增值;升值 HY*l4QK  
appreciation against other currencies 相对其他货币升值 ;m-6.AV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ej;Vr~Wi  
appreciation tax 增值税 ##SLwrg  
appropriation 拨款;拨用;拨付 $xKg }cO  
appropriation account 拨款帐目 i n[n A a  
Appropriation Bill 拨款法案 9itdRa==  
appropriation-in-aid system 补助拨款办法 n,C D4Nv  
approved assets 核准资产 l=Lmr  
approved basket stock 认可一篮子证券 -0=}|$H.  
approved budget 核准预算 FCsyKdM  
approved charitable donation 认可慈善捐款 c@0l-R{q  
approved charitable institution 认可慈善机构 ek Y?  
approved currency 核准货币;认可货币 q$e T!'x  
approved estimates 核准预算 $K=K?BV[  
approved estimates of expenditure 核准开支预算 $#6 Fnhh}  
approved overseas insurer 核准海外保险人 /ig^7+#  
approved overseas trust company 核准海外信托公司 u!=]zW%  
approved pooled investment fund 核准汇集投资基金 yVbg,q'?  
approved provident fund scheme 认可公积金计划 @ef//G+Z"  
approved provision 核准拨款 |N phG|  
approved redeemable share 核准可赎回股份 ~EM#Hc,  
approved regional stock 认可地区性证券 =Bcux8wA#6  
approved retirement scheme 认可退休金计划 jldcvW  
approved subordinated loan 核准附属贷款 yb@X*PW/z  
arbitrage 套戥;套汇;套利 Mq rt-VPh  
arbitrageur 套戥者;套汇者 (H|%?F;{l  
arbitrary amount 临时款项 VWnu#_(  
arrangement 措施;安排;协定 8eg2o$k_,#  
arrears 欠款 F9>(W#aC  
arrears of pay 欠付薪酬 lW{I`r\]  
arrears of revenue 逾期未收税款;逾期未收的帐项 *so6]+)cU  
articles of association 组织章程;组织细则;组织章程细则 Xm_Ub>N5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -ucz+{  
ascertainment of profit 确定利润 mI{CM: :  
"Asia Clear" “亚洲结算系统” .#:@cP~v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r9p?@P\:[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -o! saX<  
Asian Development Fund [ADF] 亚洲发展基金 LH?gJ8`  
Asian dollar bond 亚洲美元债券 oT9XJwqnv  
Asian dollar market 亚洲美元市场 C9"f6>i  
Asian dollar rate 亚洲美元利率 UgOGBj,&5W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pn ~/!y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8EW`*+%=  
asked price 沽盘;喊价;索价;卖方报价 B=o#LL  
assessable income 应评税入息 MSxU>FX0  
assessable loss 应评税亏损 xc3Ov9`8%  
assessable profit 应评税利润 %j 9vX$Hj  
assessable value 应评税值 BMtYM{S6  
assessed profit 估定利润 )[^:]}%r  
assessed value 经评估价值 8ESkG  
assessment 评税;评定;估价;评税单 _BeX7  
assessment number 评税编号;估价编号 gn;nS{A  
assessment of additional tax 补加税评税 ,=XS%g}l4  
assessment of performance 业绩评估;实绩评价 ( S C7m /  
Assessor 评税主任 X:zyzEhS  
asset price bubbles 资产价格泡沫 /_ hfjCE  
asset-backed securities 具资产保证的证券 DI2S %N l  
assets accretion 资产增值 DcFV^8O&  
assets and liabilities 资产与负债 .q'FSEkMJ  
assets betterment statement 资产递增表;资产改进表 h:US]ZC^Z  
assets lending 实物放款;有抵押贷款  K2vPj|  
assets of the company passing on the death 死者去世时转移的公司资产 !'6J;Fb#  
assets pledged as security for liabilities 用作负债抵押的资产 dxae2 t V  
assets portfolio 资产投资组合 )nbyV a  
assets price 资产价格 Z;dwn~Tw  
assets quality 资产质素 rsq'60  
assets realization 资产变现 H7cRWB  
assets refinancing arrangement 资产再集资安排 NZi'eZ{^`  
assets securitization 资产证券化 \a~;8):q=i  
assets situated outside Hong Kong 在香港以外地方的资产 XH_qA[=c]  
assets stripping 削减资产;拆卖资产 Q>+_W2~]  
assets value 资产值 hH|XtQ.n^  
assignee 承让人 s]V{}bY`  
assignment 转让;转让书;转让契 $yxIE}  
assignment of interest 权益转让 CO6XIgTe  
assignment of letters patent and trade mark 专利证书及商标转让 zL[U;  
assignment of property 物业转让;物业转让书 @N:3`[oB  
assignment right 转让权 m8j#{[NE  
assignor 转让人 sov62wuqU  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,M9hb<:m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,_4 KyLfBF  
associate member 附属会员 +$pO  
associated body corporate 相联法人团体 O+3D 5*  
associated company 相联公司;联属公司 (t"YoWA#m  
associated corporation 相联法团 PHB\)/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *< SU_dAh  
公认会计师公会〔英国〕 #f jX|b  
Association of Futures Exchange Brokers 香港期货经纪协会 3`C3+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k%bTs+] *  
association of underwriters 承保人组织 f|HgLFx  
assumption of control 接管 8mQd*GGu1  
assurance 担保;保险;转易;转易书 mSvTnd8  
assurance of interest 权益的转易 $(<*pU  
at 19XX price 按一九XX年价格计算 -^SD6l$  
at a discount 按赔价计算;按贴水价格计算;打折扣 )I0g&e^Tzy  
at a premium 按溢价计算;按升水价格计算 b "AHw?5F  
at call 通知付款;按通知 v*T@ <]f3j  
at constant market price 按固定市价计算 jak|LOp  
at constant price 按固定价格计算 h^3Vd K,  
at cost 按成本计算 E '6 z7m.  
at current market price 按当时市价计算;按现时市价计算 &<; nl^  
at current price 按当时价格计算;按现时价格计算 h hNFp  
at factor cost 按要素成本计算;按生产要素成本计算 >+W?!9[p:2  
at money-of-the-day price 按付款当日价格计算 q=i,'.nS  
at or better 按指定或较佳价位〔买卖指令〕 LnACce ?b  
at par 按面值计算;平价 BM}a?nnoc  
at sight 见票即付 t3h \.(mq  
at the close 按收市盘 !un"XI0`t<  
at the opening 按开市盘 $F==n4)  
attestation 见证;见证条款 s13 d*  
at-the-money option 平价期权 ,hcBiL/  
attorney 受权人;受托代表人 ?)ZLxLV::  
attornment 新拥有人承认书 ,\">ovV33  
attributable profit 可归属利润 k? _$h<Y  
attributable share value 可归属股份价值 ;:K?7wfXn  
Auckland Stock Exchange 奥克兰证券交易所 MJk:s[o  
auction 拍卖 ^<H#dkECG  
auctioneer 拍卖商 @%okaj#IO  
audit 审计;核数 ,jdKcWy'  
Audit Commission 审计署 bgx5{!A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _M[[o5{  
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〕 >?Y3WPB<F  
audit review 帐目审查 !-Tmu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dIe 6:s  
audited account 审计帐目;经审计的帐目 cVt$#A)  
audited annual account 经审计的周年帐目 -Z#]_C{Y-)  
audited balance sheet 经审计的资产负债表 Wug?CFX+T  
auditor 核数师;核数主任;审计师 EC&19  
auditor's certificate 核数师证明书;审计师证明书 u=?P*Y/|W  
auditor's report 核数师报告;审计师报告 X$Qi[=L  
Aussie bond 澳元债券 vzQmijr-  
austerity budget 紧缩预算 Lw78v@dY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dYttse'  
Australia All Ordinaries Index 澳洲所有普通股票指数 1 bx^Pt)  
Australian Dollar [AUD] 澳元 dXr !_)i  
Australian Options Market 澳大利亚期权市场 $[9V'K  
Australian Securities Commission 澳洲证券事务监察委员会 PfMOc+ q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7B>cmi  
Australian Stock Exchange 澳大利亚证券交易所 pLFL6\{g  
Austrian Schilling [ATS] 奥地利先令 @;-Un/'C;7  
authentication 认证;鉴证 b+fy&rk@-  
authority to purchase 委托购买证;委购书 >Sl:Z ,g;  
authorization 认可;核准;授权;授权书 Sv[_BP\^h  
authorization by direction 指示授权 XcW3IO  
authorization by instruction 指令授权 u K&_IE}  
authorization by warrant 令状授权 t`/RcAwA  
authorization of unit trust 单位信托的认可 GVPEene  
authorized agent 指定代理人 7*W$GCd8  
authorized capital 法定资本 SX94,5 _Q  
authorized clerk 出市员 uY#58?>'j  
authorized dealer 认可交易商 v6(l#,  
authorized financial institution 认可财务机构 gl4 f9Ff  
authorized fund 认可基金 )e$-B]>7z  
authorized fund house 获授权的基金公司;认可基金公司 ~<Qxw>S#  
authorized institution 认可机构 EwJn1Mvq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ; yC`5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5|H(N}S_  
authorized insurer 获授权保险人;获认可承保人 t@mw f3,  
authorized investment 特准投资项目 5+PBS)pJ]%  
authorized person 获授权人 /VOST^z!  
authorized representative 获授权代表 RAJ |#I1  
authorized share capital 法定股本 Kwmo)|7uPU  
automated quotation system 自动报价系统 ;bu;t#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] '48|f`8$  
自动交易系统〔香港期货交易所有限公司〕 8Y kH  
automatic adjustment mechanism 自动调整机制 i7E7%~S  
automatic adjustment system 自动调整系统 i}12mjF  
Automatic Clearing House 自动票据交换所 rs)aEmvC  
automatic exchange rates accumulation system 自动化汇率累集系统 xH .q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 krT!AfeV  
automatic teller machine [ATM] 自动柜员机 dtXJ<1:  
autopay 自动转帐 dEl3?~  
available assets 可用资产 )HiTYV)]'  
available fiscal reserve 现存财政储备 nWg)zj:  
available profit 可用利润 k.VOS 0  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 K":tr~V;  
average 平均;平均数;海损 -"b3q  
average basic salary 平均基本薪金 m,"tdVo.  
average consumer expenditure 平均消费开支;一般消费开支 Nd!=3W5?  
average cost 平均成本 faeyk]u  
average cost of land production 增辟土地平均成本 8&iI+\lCy  
average daily turnover 平均每日成交额 ))-M+CA  
average daily wage rate 平均每日工资率 :re(khZq#  
average expenditure pattern 平均开支模式 (B4 A$t  
average growth rate 平均增长率 >LZ)<-Mk  
average net fixed assets 固定资产平均净值 "PP0PL^5F  
average of relatives 相对价格平均数 hndRg Co  
average price 平均价格 bGLp0\0[  
average propensity to consume 平均消费倾向;一般消费倾向 >.sN?5}y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ?v*7!2;  
average rate 平均率 4C*=8oe_  
average revenue 平均收入;平均收益 nqW:P$  
average stock 平均库存;平均存货 im%3*bv-  
average yearly rent 平均年租 2n,73$ s  
avoidance of double taxation 避免双重课税 833t0Ml1A/  
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 [l{eJ /W  
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