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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: L 1FT h  
A share A股;甲类股份 ^h}xFiAV#  
abatement of tax 减税;减扣免税额 .Du-~N4\  
ABN AMRO Bank N.V. 荷兰银行 oDtgB O<  
above-the-line expenditure 线上项目支出;经常预算支出 \>b :  
above-the-line receipt 线上项目收入;经常预算收入 ,P&.qg i=(  
ABSA Asia Limited 南非联合亚洲有限公司 MlDWK_y_&  
absolute change 绝对数值变更 t u )kWDk  
absolute expenditure 实际开支 8U98`# i  
absolute guideline figure 绝对准则数字 +j*hbG=  
absolute interest 绝对权益 9~ [Sio~  
absolute order of discharge 绝对破产解除令 N,F mu  
absolute profit margin 绝对利润幅度 5%+M:B  
absolute value 实值;绝对值 Sn(e@|!G  
absolutely vested interest 绝对既得权益 8.9Z0  
absorbed cost 已吸收成本;已分摊成本 \e89 >m  
absorption 吸收;分摊;合并 1{ TmK9U  
absorption rate 吸收率;摊配率;分摊率 P4&3jQ[o  
ACB Finance Limited 亚洲商业财务有限公司 381a(F[$e  
acceptable form of reciprocity 合理的互惠条件 7rF )fKW  
acceptable rate 适当利率;适当汇率 Hs}3c R}  
acceptance agreement 承兑协议 ZtS>'W8l  
acceptance for honour 参加承兑 S}@J4}*u["  
acceptor 承兑人;接受人;受票人 I?2S{]!?  
acceptor for honour 参加承兑人 /I`A wCx  
accident insurance 意外保险 M0+xl+c+  
Accident Insurance Association of Hong Kong 香港意外保险公会 (n4\$LdP-  
accident insurance scheme 意外保险计划 P2U^%_~  
accident year basis 意外年度基准 q5@N//<DNN  
accommodation 通融;贷款 fVb~j;  
accommodation bill 通融票据;空头票据 zEHX:-f8  
accommodation party 汇票代发人 S.u1[Yz^  
account balance 帐户余额;帐户结余 +v!% z(  
account book 帐簿 uq.!{3)8  
account collected in advance 预收款项 Aoi) 11>  
account current book 往来帐簿 }:04bIaV  
account of after-acquired property 事后取得的财产报告 sbeS9vE  
account of defaulter 拖欠帐目 e}xx4mYo  
account payable 应付帐款 2=\} 0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 M<nKk#!+h  
account receivable 应收帐款 r |H 1Yy  
account receivable report 应收帐款报表 F gi&CJ8Q  
account statement 结单;帐单;会计财务报表 zJ"`40V*;  
account title 帐户名称;会计科目 @N tiT,3k  
accountant's report 会计师报告 t<F*ODn  
Accountant's Report Rules 会计师报告规则 S.4gfY  
accounting and auditing procedure 会计与审计程序;会计与核数程序 xtWwz}^8]  
Accounting Arrangements 《会计安排》 JX.3b_O  
accounting basis 会计基础 ~AvB5  
accounting by Official Receiver 破产管理署署长呈交的帐目 0*=[1tdWY  
Accounting Circular 《会计通告》 [>IV#6$  
accounting class 会计类别 3xhGmD\SKO  
accounting date 记帐日期;会计结算日期 |~+i=y  
accounting for money 款项核算 S S)9+0$  
Accounting Officer 会计主任 Y8%bk2  
accounting period 会计报告期;会计期 :637MD>5lO  
accounting policy 会计政策;会计方针 xWiR7~E  
accounting practice 会计惯例 wr) \GJ#>  
accounting principle 会计准则 y#B4m`9  
accounting record 会计记录 prk@uYCa =  
accounting report 会计报告 Rj'Tu0l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :{g;J  
Accounting Society of China 中国会计学会 }zO>y%eI  
accounting statement 会计报表 0x Er`]]U  
accounting system 会计制度;会计系统 Pg''>6w>  
accounting transaction 会计事项;帐务交易 ]B2%\}c  
accounting treatment 会计处理 PwC9@c%c  
accounting year 会计年度 59@PY!c>  
accretion 增值;添加 Ue?mb$ykC.  
accrual 应计项目;应累算数目 BzXTHFMSy  
accrual basis 应计制;权责发生制 _;!$1lM[  
accrual basis accounting 应计制会计;权责发生制会计 )wM881_!  
accrue 应累算;应计 S^q%+Z  
accrued benefit 应累算利益 Y 9SaYSX  
accrued charges 应计费用 K_Q-9j  
accrued cumulative preference share dividend 应累算的累积优先股股息 VE $Kdo^  
accrued expenses 应累算费用 yt4sg/] :  
accrued interest payable 应付利息;应计未付利息 Ai*+LSG  
accrued interest receivable 应收利息;应计未收利息 sqv!,@*q  
accrued right 累算权益 HYwtGj~5  
accruing profit 应累算的利润 v[b|J7k  
accumulated fiscal reserve 累积财政储备 W[G5+*i  
accumulated profit 累积利润;滚存溢利 J?$`Tnx^  
accumulated reserve 累积储备 i6Fvi Zx  
accumulation of surplus income 累积收益盈余 ev[!:*6P  
acquired assets 既得资产 d1>L&3HKx  
acquisition 收购;购置;取得 ?X'l&k>  
acquisition cost 购置成本 Njmb{L]Cps  
acquisition expenses 购置费用 +Y_]<  
acquisition of 100% interest 收购全部股权 *K'#$`2  
acquisition of control 取得控制权 9}|t`V"  
acquisition of fixed assets 购置固定资产 .P(A x:g  
acquisition of shell “买壳” [KW9J}]  
acquisition price 收购价 +'"NKZ.>TT  
act of God 天灾 [NU@A>H  
acting partner 执事合伙人 jV.9d@EC  
active market 买卖活跃的市场;交投畅旺的市场;旺市 S^:7V[=EgI  
active partner 积极参与的合伙人 (,j ~s{  
active trading 交投活跃 l,k.Jo5  
actual circulation 实际流通 1 uJpn  
actual cost 实际成本 Blox~=cW  
actual expenditure 实际开支;实际支出 ~(-df>  
actual income 实际入息;实际收入;实际收益 }Ryrd!3bY  
actual market 现货市场 p1']+4r%  
actual price 现货价;实际价格 C5^9D  
actual profit 实际利润 _X~xfmU  
actual quotation 实盘;实际价位;实际报价 !a7YM4D  
actual year basis 按实际年度计算 fD#!0^  
actuals 实货 @^t1SPp  
actuarial investigation 精算调查 ~0YRWM;  
actuarial principle 精算原则 :+v4,=fHy  
actuarial report 精算师报告 KSR'X0'  
Actuarial Society of Hong Kong 香港精算学会 ZJ%iiY  
actuarial valuation 精算师估值 ,xg(F0q  
actuary 精算师 a\xf\$Ym  
ad referendum agreement 暂定协议;有待覆核的协定 V?r(;x  
ad valorem duty 从价税;按值征税 0O|l7mCr%I  
ad valorem duty system 从价税制 Ih%LKFT  
ad valorem fee 从价费 )rbcY0q  
ad valorem tariff 从价关税 ,h },jkY4  
additional allowance 额外免税额 yUX<W'-Hev  
additional amount for unexpired risk 未过期风险的额外款额 \^Z DH  
additional assessable profit 补加应评税利润 L YMb)=u]  
additional assessment 补加评税 zC WN,K`  
additional commitment 额外承担 yC9~X='D  
additional commitment vote 额外承担拨款 xF`O ehVA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n=%D}W  
additional dependent parent allowance 供养父母额外免税额 7D=gAMPvJ  
additional provision 额外拨款 "[2D&\$  
additional stamp duty 附加印花税 tREC)+*\  
additional tax 补加税罚款;补加税款 Ht7v+lY90^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 uE&2M>2  
adjudged bankrupt 被裁定破产 wQrD(Dv(yA  
adjudicated bankrupt 裁定破产人 AxiCpAS;J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 VRvX^w0  
adjudication of bankruptcy 裁定破产;宣告破产 'ExTnv ~  
adjudication of insolvency 裁定无力偿还债务 #QKgY7  
adjusted actual 经调整的实数;调整后的实数 l/6(V:  
adjusted current assets 经调整的流动资产;调整后的流动资产 Wq/0}W.  
adjusted figure 经调整的数字;调整后的数额 $m0-IyXcv  
adjusted liabilities 经调整的负债;调整后的负债 3NlG,e'T2  
adjusted loss 经调整的亏损;调整后的亏损 rB-}<22.  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 e%v0EJ},  
adjusted profit 经调整的利润;调整后的利润 1w|u ^[~u\  
adjusted surplus 经调整的盈余额;调整后的盈余额 xi!R[xr1  
adjusted value 经调整的价值;调整后的价值 h 7*#;j  
adjustment 调整;修订;理算〔保险〕 (d}z>?L  
adjustment centre 调剂中心 <'92\O  
adjustment lag 调整过程的时间差距;调整时差 j(`V& S  
adjustment mechanism 调整机制 d<>jhp5el  
adjustment of loss 亏损调整 KL+,[M@ F  
adjustment process 调整过程;调整程序 1/ vcj~|)t  
adjustment range 调整幅度 XFcIBWS  
administered exchange rate 受管制汇率 (#VF>;;L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FW!1 0K?  
administration expenses 行政费用 =f-.aq(G/  
administration fee 手续费;行政费  u9,ZY >  
administration in bankruptcy 破产管理 a3(q;^v  
administration order 遗产管理令 f*GdHUZ*  
administrator 管理人;遗产管理人 ~0ZLaiJ  
administrator of the estate 遗产管理人 =]hPX  
admission of debt 债项承认书 r Q$Jk[Y  
admission of proof 接纳债权证明 2F fwct:  
advance 放贷款项;垫付款项;预支款项;预付款项 7Jvb6V<R  
advance account 暂支帐目;预付款帐户 7EukrE<b'  
advance compensation 预付补偿金 'X1fb:8m8  
advance from shareholder 股东垫款 ,K[}Bz  
advance pending reimbursement 预支以待日后付还 T0Zv.  
advanced economy 先进经济体系 8A3!XA  
advancement 预付;预付财产 |h75S.UY  
advances warrant 垫款令 /Jw 65 e  
advancing 贷出 *Wmn!{\g  
adverse balance 逆差 $ h<l  
adverse exchange 逆汇 mtu`m6Xix  
advertisement addressed to shareholders 在报章刊登的致股东通告 VLfE3i4Vwl  
advice for collection 托收通知书 {Tym#  
advice of drawing 提款通知书;汇票通知书 U,)@+?U+h  
advice of payment 付款通知 *C n `pfO  
Advisory Committee [Securities and Futures Commission] ^GN|}W  
谘询委员会〔证券及期货事务监察委员会〕 6Y(Vs>  
Advisory Committee on Diversification 经济多元化谘询委员会 >"q~9b A  
affidavit 誓章;遗产申报誓章 qX?k]m   
affidavit of no receipt 述明无收款的誓章 tZn=[X~Vw@  
affiliate 联号;联营公司;附属公司 p 6FPdt)  
affiliated company 附属公司;联号;联营公司 %T:7I[f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V=|X=:fuih  
affordability 负担能力 Sxw%6Va]p  
African Development Bank [AfDB] 非洲开发银行 Q-LDFnOFwp  
after-acquired property 事后取得的财产 _N-JRM m<  
after-hours dealing 市后交易 (`pd>  
after-tax profit 税后盈利;税后利润;税后溢利 (e$/@3*  
agency agreement 代理协议 ntT~_Ba8;u  
agency expenses 代理机构的开支 M&5;Qeoiv  
agency fee 代理费 A&~<qgBTp  
Agency Law 《代理法》 l;gj],*  
agent 代理人;承销人 (ON_(MN  
agent of company 公司代理人 q:D!@+U  
agent's fee 代理人费;经纪费 ,`lVB#|  
aggregate 总计;总数;总体数字 #r4S%  
aggregate amount 总款额;总额 d=B DR^/wA  
aggregate assets and liabilities 总体资产与负债 :U7m@3czU  
aggregate at constant price 按固定价格计算的总体数字 4vk^=  
aggregate demand 总需求 >v DD.  
aggregate gross position 总持仓量 n xc35  
aggregate limit 总限额 -UM5&R+o  
aggregate of salaries tax 合计薪俸税 ~!w()v n  
aggregate performance 总体表现;总体业绩 K&WNtk3hT  
aggregate supply 总体供应 'r5[tK}  
aggregate surplus 总盈余 \dL# PI3  
aggregate total 整体总额  p|D-ez8  
aggregate value 总值;合计价值 +'NiuN  
aggregated basis 合计基准 +AT!IZrB2i  
aggregated net chargeable income 合计应课税入息实额 @?GOOD_i  
aggregation 合并计算;合计;总和 :%?\Wj5HW  
aggregation of incomes of husband and wife 夫妇入息合并计算 !%x=o&  
aggregation of property 财产的总和 qOKC2WD  
agio 差价;贴水 W_zAAIY_Y  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 nFn@Z'T$N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G([!(8&2Y  
《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》 myj^c>1Iz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +C{ %pF  
《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》 jy]< q^J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $z9z'^HqO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "/)}Cc,L  
agreement for a settlement 授产协议 S|8O$9{x9q  
agreement for assignment 转让协议 H:ar&o#(  
agreement for sale 售卖协议;买卖协议 ~?pF'3q  
agreement for sale and purchase 买卖协议 {GS7J  
agreement for the payment of interest 支付利息协议 eKL)jzC:  
agreement for the repayment of money 还款协议 [1Dg_>lz  
agreement of reinsurance 再保险协议 c0Tda  
Agricultural Bank of China 中国农业银行 L7jMpz&  
air passenger departure tax 飞机乘客离境税 ?D#]g[6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~67L  
airport tax 机场税 0;-S){  
alcohol duty 酒精税 iz`u@QKc%  
alienation 让与;让渡;转让 &8Cuu$T9)  
alimony 生活费;赡养费 &/7AW(?  
All Ordinaries Index [AOI] 所有普通股指数 Kl[WscR  
all risks 全险;综合险 Fc;)p88[  
All Sales Record for Stock Market 《股票市场成交报告》 ;X u&['  
Allied Capital Resources Limited 新联财务有限公司 #; I8 aMb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  ##7,  
allocation letter 拨款信件 a#=GLB_P(  
allocation of fund 分配款项;预留款项 ChLU(IPo6  
allocation of profit 利润分配;溢利分配 ^P-!pK*  
allocation warrant 拨款令 ~BVg#_P  
allotment 分配;配股 |52VHW8 c  
allotment notice 股份配售通知;配股通知 Llf>C,)  
allotment of shares 股份分配 5Mb1==/R  
allowable 可获宽免;免税的 t_YiF%}s&#  
allowable business loss 可扣除的营业亏损 Gb%PBg}HH  
allowable expenses 可扣税的支出 ^/HE_keY  
allowance 免税额;津贴;备抵;准备金 t-SGG{  
allowance for debts 债项的免税额 /^ v4[]  
allowance for depreciation by wear and tear 耗损折旧免税额 J#CF SG  
allowance for funeral expenses 殡殓费的免税额 ru)%0Cyx  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _OTkv6;4n  
allowance for repairs and outgoings 修葺及支出方面的免税额 0[0</"K%1m  
allowance to debtor 给债务人的津贴 ^HHJ.QR  
alteration of capital 资本更改 io:?JnQSA  
alternate trustee 候补受托人 C+}uH:I'L  
amalgamation 合并 dL")E|\\k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x>5#@SX J  
ambit of charges 征税范围;收费范围 SDV} bN  
amended valuation 经修订的估值 A 20_a;V  
American Commodities Exchange 美国商品交易所 |mrAvm}  
American Express Bank Limited 美国运通银行 qO>BF/)a(  
American Stock Exchange 美国证券交易所 F1?@tcr'  
amortization 摊销 z@&_3 Gl  
amount due from banks 存放银行同业的款项 lXm]1 *<  
amount due from banks abroad 存放海外银行同业的款项 LL-MZ~ZB  
amount due from holding companies 控股公司欠款 9VkuYm,3  
amount due from local banks 存放本港银行同业的款项 H5/%"1Q  
amount due to banks 银行同业的存款 Kd;|Z  
amount due to banks abroad 海外银行同业的存款 QsI>_<r  
amount due to holding companies 控股公司存款 L4S Fu.J'  
amount due to local banks 本港银行同业的存款 w0moC9#$?  
amount due to outport banks 外埠银行同业的存款 tA@#SIw  
amount for note issue 发行纸币的款额 Abce]-E  
amount of bond 担保契据的款额 Yk<?HNf  
amount of consideration 代价款额 ImklM7A  
amount of contribution 供款数额 qVJV9n  
amount of indebtedness 负债款额 *BBP"_$  
amount of principal of the loan 贷款本金额 :?jOts>uP  
amount of rates chargeable 应征差饷数额 1NN99^ q  
amount of share capital 股本额 )1J&tV*U  
amount of sums assured 承保款额 kY xn5+~  
amount of variation 变动幅度  V '^s5  
amount of vote 拨款数额 &hd+x5  
amount payable 应付款额 l[Ng8[R  
amount receivable 应收款额 Tp[ub(/;7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #i.M-6SRd  
analysis 分析 ^N`ar9Db  
ancillary risk 附属风险 C/_W>H_   
annual account 周年帐目;周年帐目报表;年度决算;年结 .yQDW]q81G  
annual accounting date 年结日期 v2JC{XqrI  
annual allowance 每年免税额;年积金;年度津贴;年津 SMqJMirR  
annual balance 年度余额 A(Ugam~}  
annual disposable income 每年可动用收入 G+^HZ4jg  
annual estimates 周年预算 gjL>FOe8u  
annual fee 年费  5ah]E  
annual general meeting 周年大会 ~+QfP:G  
annual growth rate 年增率;每年增长率 #<4h Y7/  
annual long-term supplement 长期个案每年补助金 5"^$3&)  
annual pensionable emolument 可供计算退休金的年薪 `EBo(^n}O  
annual report 年报 q%Obrk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?J6J#{LRd  
annual return 周年报表;周年申报表;每年报税表格 8>6+]]O  
Annual Return Rules 《周年报表规则》 ^C_Y[i ~|  
annual review of consumer prices 每年消费物价回顾 m}Kn!21  
annual roll-forward basis 逐年延展方式 MPT*[&\-  
annual salary 年薪 ^l7u^j  
annual statement 年度报表;年度决算表 2^Q)~sSf9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 C{-e(G`Yd  
annuitant 年金受益人 &JtK<g  
annuity 年金 [$;6LFs }  
annuity contract 年金合约 V ;1$FNR   
annuity on human life 人寿年金 +VI2i~  
antecedent debt 先前的债项 j2=jD G  
ante-dated cheque 倒填日期支票 "^Tb8!  
anticipated expenditure 预期开支 ygWo9?  
anticipated net profit 预期纯利 +/-#yfn!TR  
anticipated revenue 预期收入 sZFjkfak  
anti-inflation measure 反通货膨胀措施 o[O-|XL_  
anti-inflationary stance 反通货膨胀立场 m/Q@-  
apparent deficit 表面赤字 # 0dN!l;  
apparent financial solvency 表面偿债能力 SLD%8:Zn  
apparent partner 表面合伙人 M0S}-eXc5  
application for personal assessment 个人入息课税申请书 iLws;3UX;x  
application of fund 资金应用 uv/I`[@HK8  
application to release as liquidator and to destruct the books of accounts and documents T7'njaLec  
申请免除清盘人职务及毁灭帐簿与文件 .`)\GjDv  
appointed actuary 委任精算师 ^j0Mu.+_  
appointed auditor 委任核数师;委任审计师 YRfs8I^rg  
appointed trustee 委任的受托人 (es+VI2!&C  
appointer 委任人 nz3j";d  
apportioned pro rata 按比例分摊 S>/p6}3]  
apportionment 分配;分摊 %r=uS.+hrF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .a8N 5{`  
apportionment formula 分摊方程式 <_dyUiT$J  
apportionment of estate duty 遗产税的分摊 sbjAZzrX2i  
appraisal 估价;评估 E*:!G  
appreciable growth 可观增长 \j+O |#`|)  
appreciable impact 显着影响 <%8j#@OdZ  
appreciable increase 可观增长 _[<R<&jG  
appreciation 增值;升值 |h\e(_G \  
appreciation against other currencies 相对其他货币升值 'nz;|6uC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0~iC#lHO  
appreciation tax 增值税 zcF~6-aQ  
appropriation 拨款;拨用;拨付 o8-BTq8  
appropriation account 拨款帐目 %g5TU 6WP  
Appropriation Bill 拨款法案 3{ LXx  
appropriation-in-aid system 补助拨款办法 J}c57$Z  
approved assets 核准资产 :2pd2S  
approved basket stock 认可一篮子证券 XZEawJ0  
approved budget 核准预算 "o 2p|2c  
approved charitable donation 认可慈善捐款 n (7m  
approved charitable institution 认可慈善机构 0&mo1 k_U  
approved currency 核准货币;认可货币 OL4I}^*,  
approved estimates 核准预算 ! @{rk p  
approved estimates of expenditure 核准开支预算 1P. W 34  
approved overseas insurer 核准海外保险人 ^VK-[Sz&  
approved overseas trust company 核准海外信托公司 :9Zu&t  
approved pooled investment fund 核准汇集投资基金 nm'sub  
approved provident fund scheme 认可公积金计划 11glFe  
approved provision 核准拨款 %<lfe<;^t  
approved redeemable share 核准可赎回股份 nfJ|&'T  
approved regional stock 认可地区性证券 >@KQ )p' `  
approved retirement scheme 认可退休金计划 kTb.I;S  
approved subordinated loan 核准附属贷款 <W~5;m  
arbitrage 套戥;套汇;套利 (o~f6pNB,  
arbitrageur 套戥者;套汇者 M#LQz~E  
arbitrary amount 临时款项 }S<2({GI  
arrangement 措施;安排;协定 LZch7Xe3  
arrears 欠款 jJk M:iR  
arrears of pay 欠付薪酬 guz{DBlK  
arrears of revenue 逾期未收税款;逾期未收的帐项 )xX(Et6+`  
articles of association 组织章程;组织细则;组织章程细则 "nPmQ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %C\Q{_AS  
ascertainment of profit 确定利润 QZB2yK3]h  
"Asia Clear" “亚洲结算系统” 9 yH95uaDF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #~3x^ 4Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \{AxDk{z#  
Asian Development Fund [ADF] 亚洲发展基金 M>D 3NY[,  
Asian dollar bond 亚洲美元债券 |RDmY!9&  
Asian dollar market 亚洲美元市场 T)&J}^j  
Asian dollar rate 亚洲美元利率 2.u d P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a% |[m,FvP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '@>FtF[Gu  
asked price 沽盘;喊价;索价;卖方报价 ;ZHKTOoK  
assessable income 应评税入息 "D}PbT[V  
assessable loss 应评税亏损 a\S"d  
assessable profit 应评税利润 ]:i :QiYD  
assessable value 应评税值 i>HipD,TD  
assessed profit 估定利润 C7[ge&  
assessed value 经评估价值 jCDZ$W89  
assessment 评税;评定;估价;评税单 \kqa4{7U(  
assessment number 评税编号;估价编号 !8yw!hA  
assessment of additional tax 补加税评税 AFcsbw  
assessment of performance 业绩评估;实绩评价 L&=j O0_  
Assessor 评税主任 P*oKcq1R  
asset price bubbles 资产价格泡沫 j}uFp|df<  
asset-backed securities 具资产保证的证券 ,B%M P<Rz1  
assets accretion 资产增值 xB_F?d40T5  
assets and liabilities 资产与负债 #/$}zl  
assets betterment statement 资产递增表;资产改进表 :*gYzk8  
assets lending 实物放款;有抵押贷款 e:hkWcV  
assets of the company passing on the death 死者去世时转移的公司资产 <MZ$baK  
assets pledged as security for liabilities 用作负债抵押的资产 &dF$:$'s  
assets portfolio 资产投资组合 v+U( #"  
assets price 资产价格 mA}-hR%  
assets quality 资产质素 ^29w @*  
assets realization 资产变现 i/9QOw~  
assets refinancing arrangement 资产再集资安排 )W95)]  
assets securitization 资产证券化  Q];gC{I  
assets situated outside Hong Kong 在香港以外地方的资产 Nr=ud QA{  
assets stripping 削减资产;拆卖资产 "u5Hm ^H  
assets value 资产值 }$!bD  
assignee 承让人 Ni*f1[sI<  
assignment 转让;转让书;转让契 o"~ODN" L  
assignment of interest 权益转让 @/*{8UBP  
assignment of letters patent and trade mark 专利证书及商标转让 N]R<EBq  
assignment of property 物业转让;物业转让书 Gc>bli<-  
assignment right 转让权 ez=$]cln  
assignor 转让人 [?x9NQ{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 WLW'.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s|Ls  
associate member 附属会员 fN~kd m.  
associated body corporate 相联法人团体 Mnyg:y*=  
associated company 相联公司;联属公司 T0s7aw[zm  
associated corporation 相联法团 %^[45e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S>O fUrt  
公认会计师公会〔英国〕 0Ge*\Q  
Association of Futures Exchange Brokers 香港期货经纪协会 ((^jyQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !|_b}/  
association of underwriters 承保人组织 SQ| pH"  
assumption of control 接管 wLC!vX.S  
assurance 担保;保险;转易;转易书 wH=  
assurance of interest 权益的转易 4@OnMj{M  
at 19XX price 按一九XX年价格计算  G7 >  
at a discount 按赔价计算;按贴水价格计算;打折扣 LO]D XW 9  
at a premium 按溢价计算;按升水价格计算 Qw4P{>|Y  
at call 通知付款;按通知 ^I3cU'X  
at constant market price 按固定市价计算 ,Q4U<`ds!  
at constant price 按固定价格计算 pA)!40kz  
at cost 按成本计算 {k] 2h4 &h  
at current market price 按当时市价计算;按现时市价计算 x3=W{Fv@4  
at current price 按当时价格计算;按现时价格计算 ^6[KzE#*  
at factor cost 按要素成本计算;按生产要素成本计算 }uo5rB5D  
at money-of-the-day price 按付款当日价格计算 s (|T@g  
at or better 按指定或较佳价位〔买卖指令〕 o0$R|/>i  
at par 按面值计算;平价 o6sL~ *hQ  
at sight 见票即付 Be}e%Rk  
at the close 按收市盘 v ~.X  
at the opening 按开市盘 <h|XB}s+  
attestation 见证;见证条款 VTk6.5!8  
at-the-money option 平价期权 <J-bDcp  
attorney 受权人;受托代表人 <HM\ZDo@P  
attornment 新拥有人承认书 +jYO?uaT  
attributable profit 可归属利润 8^M5k%P  
attributable share value 可归属股份价值 _Z+tb]  
Auckland Stock Exchange 奥克兰证券交易所 pw{3I 2Ix  
auction 拍卖 _F>1b16:/P  
auctioneer 拍卖商 #\N?ka}!  
audit 审计;核数 'ah|cMRn  
Audit Commission 审计署 H .)}|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EQ`;=I3J9y  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 kf\n  
audit review 帐目审查 %<$CH],%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +Q_(wR"FS  
audited account 审计帐目;经审计的帐目 =Xze).g  
audited annual account 经审计的周年帐目 44FK%TmtF  
audited balance sheet 经审计的资产负债表 ! utgo/n  
auditor 核数师;核数主任;审计师 H|;6K`O_  
auditor's certificate 核数师证明书;审计师证明书 L;/#D>U(  
auditor's report 核数师报告;审计师报告 %F-/|x1#Q  
Aussie bond 澳元债券 KK4>8zGR  
austerity budget 紧缩预算 *6 -;iT8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6la# 0U23  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^tX+<X  
Australian Dollar [AUD] 澳元 p 7IJ3YY  
Australian Options Market 澳大利亚期权市场 loN!&YceW  
Australian Securities Commission 澳洲证券事务监察委员会 z1}YoCj1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2uFaAAT  
Australian Stock Exchange 澳大利亚证券交易所 @QI]P{   
Austrian Schilling [ATS] 奥地利先令 k1Zu&4C\  
authentication 认证;鉴证 Oh6_Bci  
authority to purchase 委托购买证;委购书 Ntr5Q IPd  
authorization 认可;核准;授权;授权书 sj a;NL  
authorization by direction 指示授权 J7$1+|"  
authorization by instruction 指令授权 Ag}V>i'  
authorization by warrant 令状授权 qd{o64;|  
authorization of unit trust 单位信托的认可 pcXY6[#N  
authorized agent 指定代理人 HX\@Qws  
authorized capital 法定资本 ;wND?:  
authorized clerk 出市员 ?GqFtNz  
authorized dealer 认可交易商 q# gZ\V$I  
authorized financial institution 认可财务机构 ;5^ grr@,4  
authorized fund 认可基金 HRIf)n&~f  
authorized fund house 获授权的基金公司;认可基金公司 *V#v6r7<Y/  
authorized institution 认可机构 zMs]9o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g`)3m,\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  84L!r  
authorized insurer 获授权保险人;获认可承保人 r5Ej  
authorized investment 特准投资项目 zk5sAHQ  
authorized person 获授权人 +*,rOK`C  
authorized representative 获授权代表 zf $&+E-  
authorized share capital 法定股本 Hb 'fEo r  
automated quotation system 自动报价系统 9(lIz{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lz\{ X  
自动交易系统〔香港期货交易所有限公司〕 *cCr0\Z`  
automatic adjustment mechanism 自动调整机制 +4\JY"oi  
automatic adjustment system 自动调整系统 }<7Dyn,  
Automatic Clearing House 自动票据交换所 ,e+.Q#r*Y  
automatic exchange rates accumulation system 自动化汇率累集系统 'KpCPOhfR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D *W+0  
automatic teller machine [ATM] 自动柜员机 dvxD{UH  
autopay 自动转帐 /- z_"G  
available assets 可用资产 !_E E|#`n  
available fiscal reserve 现存财政储备 EA7]o.Nm*{  
available profit 可用利润 wOE_2k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 6nt$o)[  
average 平均;平均数;海损 6;Cr92  
average basic salary 平均基本薪金 +5Ir=]=T9  
average consumer expenditure 平均消费开支;一般消费开支 bL_s[-7  
average cost 平均成本 U y^Hh4|  
average cost of land production 增辟土地平均成本 AKx\U?ei7  
average daily turnover 平均每日成交额 rMxst  
average daily wage rate 平均每日工资率 ?"+' OOqik  
average expenditure pattern 平均开支模式 8F($RnP3  
average growth rate 平均增长率 RBr  
average net fixed assets 固定资产平均净值 @dX0gHU[c  
average of relatives 相对价格平均数 U#G uB&V  
average price 平均价格 S1uW`zQ!+_  
average propensity to consume 平均消费倾向;一般消费倾向 *7oPM5J|v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 mkYM/*qyM&  
average rate 平均率 g*t.g@B<2  
average revenue 平均收入;平均收益 qMYR\4"$  
average stock 平均库存;平均存货 G39H@@ *O0  
average yearly rent 平均年租 OH5 kT$  
avoidance of double taxation 避免双重课税 j^KM   
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 QC~B8]  
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