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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: qx\P(dOUf  
A share A股;甲类股份 }=JuC+#~n  
abatement of tax 减税;减扣免税额 l>:\% ol  
ABN AMRO Bank N.V. 荷兰银行 wZ =*ejo  
above-the-line expenditure 线上项目支出;经常预算支出 K+J fU J  
above-the-line receipt 线上项目收入;经常预算收入 ~ 'L`RJR  
ABSA Asia Limited 南非联合亚洲有限公司 E'4 dI:  
absolute change 绝对数值变更 Pi:=0,"XOp  
absolute expenditure 实际开支 xSoXf0zq:  
absolute guideline figure 绝对准则数字 `tZ`a  
absolute interest 绝对权益 /QCyA%y  
absolute order of discharge 绝对破产解除令 2w? 5vSv  
absolute profit margin 绝对利润幅度 Qp]-4%^Vz  
absolute value 实值;绝对值 1brKs-z  
absolutely vested interest 绝对既得权益 ZRo-=/1  
absorbed cost 已吸收成本;已分摊成本 2k3yf_N  
absorption 吸收;分摊;合并 meNz0ve  
absorption rate 吸收率;摊配率;分摊率 `d i/nv)  
ACB Finance Limited 亚洲商业财务有限公司 BY^5z<^.  
acceptable form of reciprocity 合理的互惠条件 O/2Jz  
acceptable rate 适当利率;适当汇率 i7(\i2_P  
acceptance agreement 承兑协议 vAp?Zl?g  
acceptance for honour 参加承兑 -$m?ShDd  
acceptor 承兑人;接受人;受票人 ^L;k  
acceptor for honour 参加承兑人 Q.Ljz Z  
accident insurance 意外保险 &SE+7HXw  
Accident Insurance Association of Hong Kong 香港意外保险公会 5!)_" u3  
accident insurance scheme 意外保险计划 oc3}L^aD  
accident year basis 意外年度基准 (N25.}8Y  
accommodation 通融;贷款 mMRdnf!Uid  
accommodation bill 通融票据;空头票据 bkfk9P  
accommodation party 汇票代发人 Rk.GrLp  
account balance 帐户余额;帐户结余 vswBK-w(Z  
account book 帐簿 [v$NxmRu  
account collected in advance 预收款项 D&r2k 9  
account current book 往来帐簿 J=qPc}+  
account of after-acquired property 事后取得的财产报告 H0.,h;  
account of defaulter 拖欠帐目 }8cX0mZ1j  
account payable 应付帐款 $1$T2'C~+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;BMm47<  
account receivable 应收帐款 rCa2$#Z  
account receivable report 应收帐款报表 +O,h<* y  
account statement 结单;帐单;会计财务报表 !%{s[eO\  
account title 帐户名称;会计科目 ^U4|TR6mub  
accountant's report 会计师报告 Z6vm!#\  
Accountant's Report Rules 会计师报告规则 h8lI# Gs  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pe1_E KU  
Accounting Arrangements 《会计安排》 rv?d3QqIC  
accounting basis 会计基础 ~NtAr1  
accounting by Official Receiver 破产管理署署长呈交的帐目 qxe%RYdA'j  
Accounting Circular 《会计通告》 8^Ov.$rP  
accounting class 会计类别 aY7.<p*a  
accounting date 记帐日期;会计结算日期 8fwM)DKS  
accounting for money 款项核算 f:-dw6a=s  
Accounting Officer 会计主任 Ew kZzVuX  
accounting period 会计报告期;会计期 t846:Z%[  
accounting policy 会计政策;会计方针 a:3f>0_t  
accounting practice 会计惯例 Ly$s0.!  
accounting principle 会计准则 z.7'yJIP#  
accounting record 会计记录 )bG d++2  
accounting report 会计报告 )4P5i b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]XH}G9X^  
Accounting Society of China 中国会计学会 JrdH6Zg  
accounting statement 会计报表 )d|hIW]7(  
accounting system 会计制度;会计系统 1#3 Qa{i  
accounting transaction 会计事项;帐务交易 BsX# ~  
accounting treatment 会计处理 \!tS|h  
accounting year 会计年度 Lx"a#rZ  
accretion 增值;添加 4{r_EV[(  
accrual 应计项目;应累算数目 `1[GY){?)  
accrual basis 应计制;权责发生制 bu2'JIDR  
accrual basis accounting 应计制会计;权责发生制会计 PNbs7f  
accrue 应累算;应计 f1RfNiW.  
accrued benefit 应累算利益 !B3lsXLSY  
accrued charges 应计费用 zjrr*iw  
accrued cumulative preference share dividend 应累算的累积优先股股息 p3NTI/-  
accrued expenses 应累算费用 S-Y(Vn4  
accrued interest payable 应付利息;应计未付利息 `(9B(&t^,  
accrued interest receivable 应收利息;应计未收利息 |e@Bi#M[  
accrued right 累算权益 6v9{ $:  
accruing profit 应累算的利润 $Di2B A4Di  
accumulated fiscal reserve 累积财政储备 +RO=a_AS  
accumulated profit 累积利润;滚存溢利 [,|Z<  
accumulated reserve 累积储备 [n_H9$   
accumulation of surplus income 累积收益盈余 S0ct;CS  
acquired assets 既得资产 Y{8L ~U:  
acquisition 收购;购置;取得 ^8V cm*  
acquisition cost 购置成本 U&|$B|[  
acquisition expenses 购置费用 ^<e"OV  
acquisition of 100% interest 收购全部股权 -0) So  
acquisition of control 取得控制权 ~"*;lT5KX  
acquisition of fixed assets 购置固定资产 B43o_H|s  
acquisition of shell “买壳” r]=3aebR.  
acquisition price 收购价 UI4Xv  
act of God 天灾 Vo%UiVHy  
acting partner 执事合伙人 ibOXh U  
active market 买卖活跃的市场;交投畅旺的市场;旺市 y{eZrX|  
active partner 积极参与的合伙人 e<p_u)m  
active trading 交投活跃 S %"7`xl  
actual circulation 实际流通 B9_0 Yq  
actual cost 实际成本 [\ JZpF  
actual expenditure 实际开支;实际支出 A/U tf0{3"  
actual income 实际入息;实际收入;实际收益 i`g>Y5   
actual market 现货市场 N[$(y} !s  
actual price 现货价;实际价格 T_}\  
actual profit 实际利润 vR?L/G^.  
actual quotation 实盘;实际价位;实际报价 ^/Hj^4~_U  
actual year basis 按实际年度计算 Z v=p0xH  
actuals 实货 ]'aG oR  
actuarial investigation 精算调查 -BV&u(  
actuarial principle 精算原则 g(:y_EpmLH  
actuarial report 精算师报告 B%Yb+M&K  
Actuarial Society of Hong Kong 香港精算学会 a<V=C  
actuarial valuation 精算师估值 S)"5X)mq  
actuary 精算师 |7zm!^t$  
ad referendum agreement 暂定协议;有待覆核的协定 ]sjOn?YA+  
ad valorem duty 从价税;按值征税 OD"eB?  
ad valorem duty system 从价税制 55oLj.l^j  
ad valorem fee 从价费 KG#|Cq  
ad valorem tariff 从价关税 iR#jBqXD  
additional allowance 额外免税额 O'."ca]:5  
additional amount for unexpired risk 未过期风险的额外款额 ?.A6HrAPB  
additional assessable profit 补加应评税利润 Q9[dUdQm  
additional assessment 补加评税 utwh"E&W  
additional commitment 额外承担 <,0& Ox  
additional commitment vote 额外承担拨款 tS2lex%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2|~& x~  
additional dependent parent allowance 供养父母额外免税额 ?<  w +{  
additional provision 额外拨款 "VWxHRVg4M  
additional stamp duty 附加印花税 s=huOjKL]  
additional tax 补加税罚款;补加税款 +V |]:{3W  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /$rS0@p  
adjudged bankrupt 被裁定破产 nWZrB s _  
adjudicated bankrupt 裁定破产人 "`:#sF9S  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 qc\o>$-:`  
adjudication of bankruptcy 裁定破产;宣告破产 PyHE >C%  
adjudication of insolvency 裁定无力偿还债务 !*%3um  
adjusted actual 经调整的实数;调整后的实数 !9o8v0ZI  
adjusted current assets 经调整的流动资产;调整后的流动资产 -T{~m6  
adjusted figure 经调整的数字;调整后的数额 2$NP46z}  
adjusted liabilities 经调整的负债;调整后的负债 O!f* @  
adjusted loss 经调整的亏损;调整后的亏损 ]?)zH:2)  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 PJ Air8  
adjusted profit 经调整的利润;调整后的利润 }qz58]fyx  
adjusted surplus 经调整的盈余额;调整后的盈余额 ;T52 aX  
adjusted value 经调整的价值;调整后的价值 .: 7h=neEW  
adjustment 调整;修订;理算〔保险〕 7*XG]=z/  
adjustment centre 调剂中心 3F}d,aB A  
adjustment lag 调整过程的时间差距;调整时差 F{T|lTl  
adjustment mechanism 调整机制 9/s-|jD  
adjustment of loss 亏损调整 8}\"LXRbo  
adjustment process 调整过程;调整程序 &P ;6P4x  
adjustment range 调整幅度 I )B2Z(<Q  
administered exchange rate 受管制汇率 m Xw1%w[*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !9)*.9[8  
administration expenses 行政费用 n? s4"N6  
administration fee 手续费;行政费 1xtbhk]D  
administration in bankruptcy 破产管理 Vxgc|E^J  
administration order 遗产管理令 )QZ?Bf  
administrator 管理人;遗产管理人 6ldDt?iSg  
administrator of the estate 遗产管理人 fQx 4/4j  
admission of debt 债项承认书 R4qk/@]t  
admission of proof 接纳债权证明 3\@6i'  
advance 放贷款项;垫付款项;预支款项;预付款项 t%dPj8~  
advance account 暂支帐目;预付款帐户 cRg$~rYd  
advance compensation 预付补偿金 56':U29.]  
advance from shareholder 股东垫款 Nq~bO_-I  
advance pending reimbursement 预支以待日后付还 kD; BwU[  
advanced economy 先进经济体系 ]c5GG!E-g  
advancement 预付;预付财产 orU4{.e  
advances warrant 垫款令 mU&J,C  
advancing 贷出 qbAoab53  
adverse balance 逆差 alu`T c~  
adverse exchange 逆汇 Vfw$>og!  
advertisement addressed to shareholders 在报章刊登的致股东通告 jY?%LY@5I  
advice for collection 托收通知书 *smo{!0Gg  
advice of drawing 提款通知书;汇票通知书 `aI%laj&M  
advice of payment 付款通知 ?y04g u6p  
Advisory Committee [Securities and Futures Commission] :!A@B.E  
谘询委员会〔证券及期货事务监察委员会〕 z(%Zji@!N  
Advisory Committee on Diversification 经济多元化谘询委员会 aVtwpkgZ  
affidavit 誓章;遗产申报誓章 4*dT|NU  
affidavit of no receipt 述明无收款的誓章 q{_buTARq  
affiliate 联号;联营公司;附属公司 lp]O8^][&  
affiliated company 附属公司;联号;联营公司 ?)PcYrV  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uw<Ruy  
affordability 负担能力 /n_HUY  
African Development Bank [AfDB] 非洲开发银行 ?4~lA L1  
after-acquired property 事后取得的财产 QnGJ4F  
after-hours dealing 市后交易 }M~AkJL  
after-tax profit 税后盈利;税后利润;税后溢利 (?3( =+t  
agency agreement 代理协议 dvj`%?=  
agency expenses 代理机构的开支 ,,iQG' *  
agency fee 代理费 r-V./M@L  
Agency Law 《代理法》 '/p5tw8  
agent 代理人;承销人 l`u*,"$  
agent of company 公司代理人 eeX)JC0A  
agent's fee 代理人费;经纪费 (p2a{v}fEz  
aggregate 总计;总数;总体数字 -J6}7>4^8}  
aggregate amount 总款额;总额 g+CH F?O  
aggregate assets and liabilities 总体资产与负债 rj5:Y QEH;  
aggregate at constant price 按固定价格计算的总体数字 @O(\ TIg  
aggregate demand 总需求 ``\H'^{B  
aggregate gross position 总持仓量 HU'E}8%t6  
aggregate limit 总限额 FJ[(dGKeE  
aggregate of salaries tax 合计薪俸税 JEd/j zR(  
aggregate performance 总体表现;总体业绩 P~*fZ)\}F@  
aggregate supply 总体供应 qj/P4*6E  
aggregate surplus 总盈余 ~\_E%NR yA  
aggregate total 整体总额 Fq3;7Cq=hD  
aggregate value 总值;合计价值 bVrvb`0  
aggregated basis 合计基准 d8K^`k+x  
aggregated net chargeable income 合计应课税入息实额 & 3a+6!L[  
aggregation 合并计算;合计;总和 l%:_#1?isf  
aggregation of incomes of husband and wife 夫妇入息合并计算 >pYgF =J  
aggregation of property 财产的总和 /za,&7sf  
agio 差价;贴水 ]Lh\[@#1f  
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》 4q~E\l|.5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &Y&zUfA  
《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》 r9U1O@c  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9PBmBP ~  
《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》 5u8Sxfm",  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }qg!Um0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bd9c/>&  
agreement for a settlement 授产协议 s0h)~z  
agreement for assignment 转让协议 :`|,a (  
agreement for sale 售卖协议;买卖协议 *5NffiA}-  
agreement for sale and purchase 买卖协议 _96&P7  
agreement for the payment of interest 支付利息协议 ,8 .`;  
agreement for the repayment of money 还款协议 dvf*w:5K!  
agreement of reinsurance 再保险协议 I F@M  
Agricultural Bank of China 中国农业银行 Nf~<xK  
air passenger departure tax 飞机乘客离境税 -Z@ p   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oa4}GNH  
airport tax 机场税 r5"/EMieh  
alcohol duty 酒精税 E0|aI4S4  
alienation 让与;让渡;转让 *!Dzst-J3  
alimony 生活费;赡养费 ubQ(O uM"  
All Ordinaries Index [AOI] 所有普通股指数 v$cD!`+k  
all risks 全险;综合险 ;Cy@TzO/|  
All Sales Record for Stock Market 《股票市场成交报告》 3m^BYr*y^  
Allied Capital Resources Limited 新联财务有限公司 rx"zqm9 }u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Gg+>_b{S5T  
allocation letter 拨款信件 tEUmED0FY  
allocation of fund 分配款项;预留款项 WAEKvM4*i0  
allocation of profit 利润分配;溢利分配 qRFN@ID$  
allocation warrant 拨款令 ev3x*}d0  
allotment 分配;配股 O<hHo]jLF  
allotment notice 股份配售通知;配股通知 3,[2-obmi  
allotment of shares 股份分配 pA2U+Q@  
allowable 可获宽免;免税的 \z{Y(dS  
allowable business loss 可扣除的营业亏损 t&xx-4  
allowable expenses 可扣税的支出 C/ bttd  
allowance 免税额;津贴;备抵;准备金 0v_8YsZ!`$  
allowance for debts 债项的免税额 g DhwJks  
allowance for depreciation by wear and tear 耗损折旧免税额 A"'MRYT`  
allowance for funeral expenses 殡殓费的免税额 { nV zN(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >&VL2xLy  
allowance for repairs and outgoings 修葺及支出方面的免税额 =~h54/#[I  
allowance to debtor 给债务人的津贴 s*IfXv  
alteration of capital 资本更改 L`#+ZLo  
alternate trustee 候补受托人 kpdFb7>|  
amalgamation 合并 piP8ObGjy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rc4EFHL  
ambit of charges 征税范围;收费范围 |}`5< a!6U  
amended valuation 经修订的估值 (TE2t7ab|M  
American Commodities Exchange 美国商品交易所 =T-w.}27O  
American Express Bank Limited 美国运通银行 u!i5Q  
American Stock Exchange 美国证券交易所 JvDsr0]\#  
amortization 摊销 WdT|xf.Q&  
amount due from banks 存放银行同业的款项 HZ}*o%O  
amount due from banks abroad 存放海外银行同业的款项 gY9"!IVe+  
amount due from holding companies 控股公司欠款 l;.BlHyu  
amount due from local banks 存放本港银行同业的款项 B4}XK =)  
amount due to banks 银行同业的存款 q :bKT#\  
amount due to banks abroad 海外银行同业的存款 ]Q3Gj@6  
amount due to holding companies 控股公司存款 ueR42J%s  
amount due to local banks 本港银行同业的存款 ~K9U0ypH  
amount due to outport banks 外埠银行同业的存款 .H"hRYPC?  
amount for note issue 发行纸币的款额 :3B\,inJ  
amount of bond 担保契据的款额 a5-\=0L~  
amount of consideration 代价款额 my1kF%?  
amount of contribution 供款数额 a%dx\&K  
amount of indebtedness 负债款额 _#C}hwOR>X  
amount of principal of the loan 贷款本金额 Xo`1#6xsE  
amount of rates chargeable 应征差饷数额 AJT0)FCpR  
amount of share capital 股本额 ,<1*  
amount of sums assured 承保款额 6"7qZq  
amount of variation 变动幅度 z'lNO| nU  
amount of vote 拨款数额 Ro<kp8  
amount payable 应付款额 qC )VT3  
amount receivable 应收款额 .N=hA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qj&)w9RLJE  
analysis 分析 jO 55<s94  
ancillary risk 附属风险 guv@t&;t0  
annual account 周年帐目;周年帐目报表;年度决算;年结 o(P:f)B  
annual accounting date 年结日期 Z=0W@_s  
annual allowance 每年免税额;年积金;年度津贴;年津 =FmU]DV  
annual balance 年度余额 x/=j$oA  
annual disposable income 每年可动用收入 j;)6uia*A  
annual estimates 周年预算 uNbA>*c4M  
annual fee 年费 /<0D E22  
annual general meeting 周年大会 IMza 2  
annual growth rate 年增率;每年增长率 yjd'{B9{  
annual long-term supplement 长期个案每年补助金 `dP+5u!  
annual pensionable emolument 可供计算退休金的年薪 B$l`9!,  
annual report 年报 A ? M]5d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tWn m{mF  
annual return 周年报表;周年申报表;每年报税表格 ~8*oGG~s  
Annual Return Rules 《周年报表规则》 zc+;VtP|8  
annual review of consumer prices 每年消费物价回顾 >A&@Wp1  
annual roll-forward basis 逐年延展方式 F-^HN%  
annual salary 年薪 1c#'5~nB  
annual statement 年度报表;年度决算表 G+uiZ (p>  
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 (fa?f tK  
annuitant 年金受益人 s3{s.55{m  
annuity 年金 $)Yog]}  
annuity contract 年金合约  3Mx@  
annuity on human life 人寿年金 ]%|WE  
antecedent debt 先前的债项 QIK73^  
ante-dated cheque 倒填日期支票 /BM1AV{s6  
anticipated expenditure 预期开支 Nz*sD^SJa  
anticipated net profit 预期纯利 |Vi&f5p,@  
anticipated revenue 预期收入 "Vq]|j,B/c  
anti-inflation measure 反通货膨胀措施 4Umsc>yfK  
anti-inflationary stance 反通货膨胀立场 aLi_Hrb9  
apparent deficit 表面赤字 <im<(=m9  
apparent financial solvency 表面偿债能力 VA'X!(Cv  
apparent partner 表面合伙人 ,:4DN&<  
application for personal assessment 个人入息课税申请书 t1jlxK  
application of fund 资金应用 xXZKj  
application to release as liquidator and to destruct the books of accounts and documents pFTlhj)1  
申请免除清盘人职务及毁灭帐簿与文件 n=? 0g;1!  
appointed actuary 委任精算师 "<x~{BN?  
appointed auditor 委任核数师;委任审计师 lGUV(D  
appointed trustee 委任的受托人 oDP((I2-  
appointer 委任人 </gp3WQ.  
apportioned pro rata 按比例分摊 AwU c{h l<  
apportionment 分配;分摊 e({fY.)SGo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S2E HmE&  
apportionment formula 分摊方程式 PuCDsojclh  
apportionment of estate duty 遗产税的分摊 JGcD{RU|  
appraisal 估价;评估 YM`pNtQ  
appreciable growth 可观增长 .vS6_  
appreciable impact 显着影响 1?|6odc  
appreciable increase 可观增长 TE%#$q  
appreciation 增值;升值 ttaQlEa=Z  
appreciation against other currencies 相对其他货币升值 Q)`gPX3F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k%}89glm  
appreciation tax 增值税 45sxF?GSwL  
appropriation 拨款;拨用;拨付  }m%?&c  
appropriation account 拨款帐目 <{420  
Appropriation Bill 拨款法案 *3O>J"  
appropriation-in-aid system 补助拨款办法 zN+* R;Ds  
approved assets 核准资产 xs!g{~V{  
approved basket stock 认可一篮子证券 1Xr"h:U_X  
approved budget 核准预算 u\R`IZ&O  
approved charitable donation 认可慈善捐款 QZ3(u<f  
approved charitable institution 认可慈善机构 HDVl5X`j'  
approved currency 核准货币;认可货币 HI\f>U  
approved estimates 核准预算 *fi;ZUPW3  
approved estimates of expenditure 核准开支预算 P%sO(_PuT  
approved overseas insurer 核准海外保险人 NOr <,  
approved overseas trust company 核准海外信托公司 }{xN`pZ  
approved pooled investment fund 核准汇集投资基金 <;cE/W}}  
approved provident fund scheme 认可公积金计划 8A^jD(|  
approved provision 核准拨款 @f{_=~+  
approved redeemable share 核准可赎回股份 8ts+'65|F  
approved regional stock 认可地区性证券 ,LW+7yD  
approved retirement scheme 认可退休金计划 c5E#QV0&v~  
approved subordinated loan 核准附属贷款 [OZ=iz.  
arbitrage 套戥;套汇;套利 ]1d,O^S  
arbitrageur 套戥者;套汇者 ^8NLe9~p3?  
arbitrary amount 临时款项 HCG@#W<wc  
arrangement 措施;安排;协定 6lmiMU&V  
arrears 欠款 q^1aPz  
arrears of pay 欠付薪酬 $tCcjBK\  
arrears of revenue 逾期未收税款;逾期未收的帐项 {^2W>^  
articles of association 组织章程;组织细则;组织章程细则 f{Fe+iPc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 'B (eMnLg  
ascertainment of profit 确定利润 x}&a{;  
"Asia Clear" “亚洲结算系统” ]hE +$sKd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .S!>9X,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5m^Hi} S _  
Asian Development Fund [ADF] 亚洲发展基金 4b2mtLn_  
Asian dollar bond 亚洲美元债券 Mf:M3H%YV+  
Asian dollar market 亚洲美元市场 BKQIo)g.G  
Asian dollar rate 亚洲美元利率 /Y[o=Uyl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <s/<b*T ^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TcD[Teu  
asked price 沽盘;喊价;索价;卖方报价 FU\/JF.j  
assessable income 应评税入息 f[Fgh@4cj  
assessable loss 应评税亏损 X#DL/#z k  
assessable profit 应评税利润 ')5L_$  
assessable value 应评税值 wfDp,T3w7  
assessed profit 估定利润 lMwk.#  
assessed value 经评估价值 [.;%\>Qk<  
assessment 评税;评定;估价;评税单 Kr/h`RM  
assessment number 评税编号;估价编号 N(:nF5>_  
assessment of additional tax 补加税评税 ^+.t-3|U  
assessment of performance 业绩评估;实绩评价 H+VO.s.a  
Assessor 评税主任 _7lt(f[S  
asset price bubbles 资产价格泡沫 HX3D*2v":  
asset-backed securities 具资产保证的证券 ],\sRQbv&  
assets accretion 资产增值 IAP/G5'Q  
assets and liabilities 资产与负债 hu P^2*c  
assets betterment statement 资产递增表;资产改进表 &^&$!Xmu9  
assets lending 实物放款;有抵押贷款 [O7w =  
assets of the company passing on the death 死者去世时转移的公司资产 {b'}:aMc  
assets pledged as security for liabilities 用作负债抵押的资产 hG3m7ht  
assets portfolio 资产投资组合 A{z>D`d  
assets price 资产价格 sK@Y!oF}\  
assets quality 资产质素 _k_>aG23  
assets realization 资产变现 xN`r4  
assets refinancing arrangement 资产再集资安排 aGB0-;.t7  
assets securitization 资产证券化 JFRpsv  
assets situated outside Hong Kong 在香港以外地方的资产 m']9Q3-  
assets stripping 削减资产;拆卖资产 EWb(uWC8h  
assets value 资产值 N^ h |h  
assignee 承让人 5 [ ,+\  
assignment 转让;转让书;转让契 4jX@m  
assignment of interest 权益转让 Cs:+93w  
assignment of letters patent and trade mark 专利证书及商标转让 n .f4z<  
assignment of property 物业转让;物业转让书 s>jr1~~3O_  
assignment right 转让权 O`i)?BC  
assignor 转让人 X!o[RJY  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _BG8/"h32  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &so-O90  
associate member 附属会员 -RG8<bI,  
associated body corporate 相联法人团体 P>*Fj4 Z~  
associated company 相联公司;联属公司 }+Rgx@XZ\  
associated corporation 相联法团 . [T'yc:=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *wC\w  
公认会计师公会〔英国〕 =U4f}W;  
Association of Futures Exchange Brokers 香港期货经纪协会 &|Lh38s@$#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #puQi  
association of underwriters 承保人组织 ih>a~U<  
assumption of control 接管 @[MO,J&h  
assurance 担保;保险;转易;转易书 k SB  
assurance of interest 权益的转易 VK2@2`$  
at 19XX price 按一九XX年价格计算 :`0'GM" `  
at a discount 按赔价计算;按贴水价格计算;打折扣 l`@0zw+  
at a premium 按溢价计算;按升水价格计算 oL<BLr9>  
at call 通知付款;按通知 3ty4D2y  
at constant market price 按固定市价计算 k"">2#V  
at constant price 按固定价格计算 I&L.;~  
at cost 按成本计算 ;asm 0H(  
at current market price 按当时市价计算;按现时市价计算 rO/a,vV  
at current price 按当时价格计算;按现时价格计算 w4\BD&7V  
at factor cost 按要素成本计算;按生产要素成本计算 P<%v +O  
at money-of-the-day price 按付款当日价格计算 -xJX_6}A  
at or better 按指定或较佳价位〔买卖指令〕 iv:,fkwG  
at par 按面值计算;平价 {(rf/:X!p  
at sight 见票即付 X*pZNz&E  
at the close 按收市盘  T/[f5?p  
at the opening 按开市盘 lijB#1<8*  
attestation 见证;见证条款 tNK^z7Dm  
at-the-money option 平价期权 oW0gU?Rr)u  
attorney 受权人;受托代表人 vO\:vp4fH  
attornment 新拥有人承认书 t]s94 R q  
attributable profit 可归属利润 JOBz{;:R{  
attributable share value 可归属股份价值 8r,9OM  
Auckland Stock Exchange 奥克兰证券交易所 m_a^RB(  
auction 拍卖 -=>sTMWpr  
auctioneer 拍卖商 Hx$.9'Oq\Q  
audit 审计;核数 0 _Q * E3  
Audit Commission 审计署 oJ^C]E  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -Q6(+(7_|  
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〕 9Ei5z6Vk/+  
audit review 帐目审查 N99[.mErU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^_@r.y]  
audited account 审计帐目;经审计的帐目 = 0 ,|/1~  
audited annual account 经审计的周年帐目 /@VsqD  
audited balance sheet 经审计的资产负债表 {'NBp0i  
auditor 核数师;核数主任;审计师 ^^%JoQ.  
auditor's certificate 核数师证明书;审计师证明书 /K7Bae5h  
auditor's report 核数师报告;审计师报告 M~uMY+>   
Aussie bond 澳元债券 tKwn~T  
austerity budget 紧缩预算 J*5hf:?i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 14mf}"z\  
Australia All Ordinaries Index 澳洲所有普通股票指数 >K\3*]>J3  
Australian Dollar [AUD] 澳元 o&~dGG4J  
Australian Options Market 澳大利亚期权市场 ;;:">@5  
Australian Securities Commission 澳洲证券事务监察委员会 |2O')3p"9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xcst<=  
Australian Stock Exchange 澳大利亚证券交易所 Us'Cs+5XcG  
Austrian Schilling [ATS] 奥地利先令  KyTuF   
authentication 认证;鉴证 iHPUmTus--  
authority to purchase 委托购买证;委购书 Z a! gbt  
authorization 认可;核准;授权;授权书 `19qq]  
authorization by direction 指示授权 U_]=E<el  
authorization by instruction 指令授权 B`i$Wt<7  
authorization by warrant 令状授权 j_p`Ng  
authorization of unit trust 单位信托的认可 z) :ka"e  
authorized agent 指定代理人 j1/+\8Y  
authorized capital 法定资本 Oukd_Ryf   
authorized clerk 出市员 vm8$:W2 }  
authorized dealer 认可交易商 .46#`4av  
authorized financial institution 认可财务机构 `xCOR  
authorized fund 认可基金 7'z(~3D  
authorized fund house 获授权的基金公司;认可基金公司 P>(&glr|  
authorized institution 认可机构 _BbvhWN&+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n+2%tW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vDsF-u1  
authorized insurer 获授权保险人;获认可承保人 C8ZL*9U  
authorized investment 特准投资项目 P1MvtI4gm  
authorized person 获授权人 I7~|~<  
authorized representative 获授权代表 vB.l0!c\e_  
authorized share capital 法定股本 [@//#}5v  
automated quotation system 自动报价系统 zVw:7-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !}_b|  
自动交易系统〔香港期货交易所有限公司〕 EkjgNEXq  
automatic adjustment mechanism 自动调整机制 V43TO  
automatic adjustment system 自动调整系统 SrFx_n  
Automatic Clearing House 自动票据交换所 pr_>b`p6  
automatic exchange rates accumulation system 自动化汇率累集系统 9YD\~v;x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0mTr-`s  
automatic teller machine [ATM] 自动柜员机 l(!/Q|Q|  
autopay 自动转帐 E"6X|I n  
available assets 可用资产 :Wc_Utt  
available fiscal reserve 现存财政储备 Qs%B'9")  
available profit 可用利润 B2Z_]q$n*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 rOcg+5  
average 平均;平均数;海损 Y]Vq\]m\  
average basic salary 平均基本薪金 BRzfic :e  
average consumer expenditure 平均消费开支;一般消费开支 0J9D"3T)  
average cost 平均成本 "j^MB)YD  
average cost of land production 增辟土地平均成本 ]A^4}CK^<  
average daily turnover 平均每日成交额 $=)gpPT  
average daily wage rate 平均每日工资率 ?IF)+]  
average expenditure pattern 平均开支模式 du_4eB  
average growth rate 平均增长率 lyv4fP  
average net fixed assets 固定资产平均净值 >P=Q #;v  
average of relatives 相对价格平均数 rzUlO5?R=  
average price 平均价格 P6\6?am  
average propensity to consume 平均消费倾向;一般消费倾向 3TS_-l  
average propensity to save 平均储蓄倾向;一般储蓄倾向 XKS8K4"  
average rate 平均率 pr&=n;_ n  
average revenue 平均收入;平均收益 /<{:I \<  
average stock 平均库存;平均存货 Dd,2;#_  
average yearly rent 平均年租 6;iJ*2f5V  
avoidance of double taxation 避免双重课税 `XKVr  
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 oD.r `]k  
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