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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: egA* x*8  
A share A股;甲类股份 -!7Z  
abatement of tax 减税;减扣免税额 mgH~GKf^  
ABN AMRO Bank N.V. 荷兰银行 \(Nx)F  
above-the-line expenditure 线上项目支出;经常预算支出 j<!dpt  
above-the-line receipt 线上项目收入;经常预算收入 a Tm R~k  
ABSA Asia Limited 南非联合亚洲有限公司 ML|?H1m>  
absolute change 绝对数值变更 UZFs ]z!,k  
absolute expenditure 实际开支 :!t4.ko  
absolute guideline figure 绝对准则数字 gzhIOeY  
absolute interest 绝对权益 $ s1/Rmw  
absolute order of discharge 绝对破产解除令 Q}\\0ajS)  
absolute profit margin 绝对利润幅度 Zbr e5&aU  
absolute value 实值;绝对值  whw+  
absolutely vested interest 绝对既得权益 m.ka%h$  
absorbed cost 已吸收成本;已分摊成本 r$4d4xtK  
absorption 吸收;分摊;合并 gp$]0~[tO  
absorption rate 吸收率;摊配率;分摊率 0OG 3#pE  
ACB Finance Limited 亚洲商业财务有限公司 )skpf%g  
acceptable form of reciprocity 合理的互惠条件 j< h1s%  
acceptable rate 适当利率;适当汇率 2K/t[.8  
acceptance agreement 承兑协议 $'>iNMtK{p  
acceptance for honour 参加承兑 .?APDr"QQH  
acceptor 承兑人;接受人;受票人  I*f@^(  
acceptor for honour 参加承兑人 >3b< Fq$  
accident insurance 意外保险 z"|jCdZGM  
Accident Insurance Association of Hong Kong 香港意外保险公会 56kqG}mg&  
accident insurance scheme 意外保险计划 iu<Tv,{8  
accident year basis 意外年度基准 m#[c]v{  
accommodation 通融;贷款 M9fQ,<c<6  
accommodation bill 通融票据;空头票据 6:}n}q,V  
accommodation party 汇票代发人 aUa+]H[  
account balance 帐户余额;帐户结余 rkWy3X{%2<  
account book 帐簿 : i.5 < f  
account collected in advance 预收款项 <f}:YDY'  
account current book 往来帐簿 dEMv9"`*!  
account of after-acquired property 事后取得的财产报告 `x?_yogPM  
account of defaulter 拖欠帐目 $D65&R  
account payable 应付帐款 ,ko#z}Z4r,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w#a`k9y  
account receivable 应收帐款 *B@#A4f"  
account receivable report 应收帐款报表 ]b;a~Y0  
account statement 结单;帐单;会计财务报表 QhTn9S:D  
account title 帐户名称;会计科目 t5b c Q@Y  
accountant's report 会计师报告 5ad@}7&  
Accountant's Report Rules 会计师报告规则 _-{=Z=?6}  
accounting and auditing procedure 会计与审计程序;会计与核数程序 1+3-Z>^e  
Accounting Arrangements 《会计安排》 WN|_IJR~  
accounting basis 会计基础 .%J<zqk-  
accounting by Official Receiver 破产管理署署长呈交的帐目 v0\M$@N[  
Accounting Circular 《会计通告》 E*T6kp^b  
accounting class 会计类别 |*ZM{$  
accounting date 记帐日期;会计结算日期 so.}WU  
accounting for money 款项核算 9k62_]w@6  
Accounting Officer 会计主任 < <0[PJ  
accounting period 会计报告期;会计期 D` cy.},L  
accounting policy 会计政策;会计方针 {%('|(57  
accounting practice 会计惯例 8f~*T  
accounting principle 会计准则 @Kt!uKrI  
accounting record 会计记录 tr0kTW$Ad  
accounting report 会计报告 =C(BZ+-^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r&v!2A]:  
Accounting Society of China 中国会计学会 <x<qO=lq  
accounting statement 会计报表 J<"Z6 '0v  
accounting system 会计制度;会计系统 sng6U;Z  
accounting transaction 会计事项;帐务交易 Zd-QZ<c";t  
accounting treatment 会计处理 3zfiegY@wm  
accounting year 会计年度 ?G9DSk?6%Z  
accretion 增值;添加 *b{Hj'HaH  
accrual 应计项目;应累算数目 01 +#2~S  
accrual basis 应计制;权责发生制 8(NS;?  
accrual basis accounting 应计制会计;权责发生制会计 V1nqEdhk  
accrue 应累算;应计 &q-P O  
accrued benefit 应累算利益 RJ4=AA|  
accrued charges 应计费用 A$\/D2S7!  
accrued cumulative preference share dividend 应累算的累积优先股股息 %2'4h(Oq^  
accrued expenses 应累算费用 nip*Y@-F  
accrued interest payable 应付利息;应计未付利息 <ldArZ4C4  
accrued interest receivable 应收利息;应计未收利息 lxD~l#)^ln  
accrued right 累算权益 _E0yzkS  
accruing profit 应累算的利润 2C"i2/NH'  
accumulated fiscal reserve 累积财政储备 c?c"|.-<p  
accumulated profit 累积利润;滚存溢利 x)%"i)  
accumulated reserve 累积储备 -`spu)  
accumulation of surplus income 累积收益盈余 {<Y!'WL{  
acquired assets 既得资产 r4 5}o  
acquisition 收购;购置;取得 !p36OEx  
acquisition cost 购置成本 X H!n{Of  
acquisition expenses 购置费用 lt5Knz2G,Z  
acquisition of 100% interest 收购全部股权 $mq+/|bn  
acquisition of control 取得控制权 3-;<G  
acquisition of fixed assets 购置固定资产 SFP?ND+7  
acquisition of shell “买壳” $i3`cX)g  
acquisition price 收购价 1"<{_&d1  
act of God 天灾 "f3mi[  
acting partner 执事合伙人 f@Ve,i  
active market 买卖活跃的市场;交投畅旺的市场;旺市 g[ @Q iy  
active partner 积极参与的合伙人 D 7thLqA  
active trading 交投活跃 z+0#H39&  
actual circulation 实际流通 s"tH?m )6  
actual cost 实际成本 $S?xB$  
actual expenditure 实际开支;实际支出 |a\,([aU  
actual income 实际入息;实际收入;实际收益 HmsXV_B8[Y  
actual market 现货市场 E.*wNah"U  
actual price 现货价;实际价格 V^ ;l g[:  
actual profit 实际利润 'wBOnGi6  
actual quotation 实盘;实际价位;实际报价 Qe9}%k6@E  
actual year basis 按实际年度计算 7<8'7<X  
actuals 实货 j\B taC  
actuarial investigation 精算调查 `X&d:!}F  
actuarial principle 精算原则 .",BLuce  
actuarial report 精算师报告 b?M. 0{"H  
Actuarial Society of Hong Kong 香港精算学会 D iHj!tZN  
actuarial valuation 精算师估值 $`C$|9S  
actuary 精算师 cI7aTLC"s  
ad referendum agreement 暂定协议;有待覆核的协定 }LWrtmc  
ad valorem duty 从价税;按值征税 %f&Bt,xEo  
ad valorem duty system 从价税制 ^s=F<_{  
ad valorem fee 从价费 yRhD<*  
ad valorem tariff 从价关税 5ry[Lgg  
additional allowance 额外免税额 {pRa%DF  
additional amount for unexpired risk 未过期风险的额外款额 c~\^C_  
additional assessable profit 补加应评税利润 [>Zg6q|  
additional assessment 补加评税 iP^[xB~v  
additional commitment 额外承担 %N7G>_+  
additional commitment vote 额外承担拨款 ady SwB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7=wQ#bq"1P  
additional dependent parent allowance 供养父母额外免税额 #aP;a-Q|k  
additional provision 额外拨款 #7J3,EV  
additional stamp duty 附加印花税 !;k ^  
additional tax 补加税罚款;补加税款 [[4!b E  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *TxR2pC}  
adjudged bankrupt 被裁定破产 0J5$ Yw1'F  
adjudicated bankrupt 裁定破产人 M|.ykA<D  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %~Ymb&ugg  
adjudication of bankruptcy 裁定破产;宣告破产 Cq\{\!6[  
adjudication of insolvency 裁定无力偿还债务 VdL }$CX$  
adjusted actual 经调整的实数;调整后的实数 6 iH]N*]S^  
adjusted current assets 经调整的流动资产;调整后的流动资产 etb#/L  
adjusted figure 经调整的数字;调整后的数额 ' #t1e]  
adjusted liabilities 经调整的负债;调整后的负债 yS#D$q2_  
adjusted loss 经调整的亏损;调整后的亏损 5RSP.Vyx{  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 V<n#%!M5gV  
adjusted profit 经调整的利润;调整后的利润 JJ_KfnH  
adjusted surplus 经调整的盈余额;调整后的盈余额 gp{Z]{io  
adjusted value 经调整的价值;调整后的价值 gi? wf  
adjustment 调整;修订;理算〔保险〕 %we! J%'Y]  
adjustment centre 调剂中心 ;O .;i,#Z  
adjustment lag 调整过程的时间差距;调整时差 c-?0~A  
adjustment mechanism 调整机制 Tkh?F5l  
adjustment of loss 亏损调整 dTU`@!f  
adjustment process 调整过程;调整程序 (b.Mtd  
adjustment range 调整幅度 lqoVfj'6M  
administered exchange rate 受管制汇率 AX{yfL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ojp|/yd^YL  
administration expenses 行政费用 iA"H*0  
administration fee 手续费;行政费 #vcQ =%;O  
administration in bankruptcy 破产管理 SR/ "{\C  
administration order 遗产管理令 URyY^+s  
administrator 管理人;遗产管理人 8 vvNn>Q  
administrator of the estate 遗产管理人 DeN$YE#*  
admission of debt 债项承认书 -K5u5l}  
admission of proof 接纳债权证明 DCCij N  
advance 放贷款项;垫付款项;预支款项;预付款项 s*kSl:T @O  
advance account 暂支帐目;预付款帐户 3"6-X_  
advance compensation 预付补偿金 R <u\ -  
advance from shareholder 股东垫款 Xpmi(~n  
advance pending reimbursement 预支以待日后付还 OZl0I#@A  
advanced economy 先进经济体系 <2w 41QZX  
advancement 预付;预付财产 UzkX;UA  
advances warrant 垫款令 Hn?v  /3  
advancing 贷出 xl@  
adverse balance 逆差 &!8u4*K5j  
adverse exchange 逆汇 <QK2Wc_}-"  
advertisement addressed to shareholders 在报章刊登的致股东通告 4e|(= W`  
advice for collection 托收通知书 }M(XHw  
advice of drawing 提款通知书;汇票通知书 yjChnp Cc  
advice of payment 付款通知 zhACNz4tJ  
Advisory Committee [Securities and Futures Commission] 3.04Toq!  
谘询委员会〔证券及期货事务监察委员会〕 %e=UYBj"  
Advisory Committee on Diversification 经济多元化谘询委员会 *C^`+*}OE$  
affidavit 誓章;遗产申报誓章 1ZfhDtK(  
affidavit of no receipt 述明无收款的誓章 YYd!/@|N5  
affiliate 联号;联营公司;附属公司 Rd+ `b  
affiliated company 附属公司;联号;联营公司 >!P !F(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ` H|#l\  
affordability 负担能力 -$j|&l  
African Development Bank [AfDB] 非洲开发银行 'A#l$pJp7  
after-acquired property 事后取得的财产 |+Ub3<b[]  
after-hours dealing 市后交易 TSP#.QY  
after-tax profit 税后盈利;税后利润;税后溢利 |?uUw$oh  
agency agreement 代理协议 d ?OsVT; U  
agency expenses 代理机构的开支 {(`xA,El  
agency fee 代理费 '.tg\]|  
Agency Law 《代理法》 +dK;\wT  
agent 代理人;承销人 VQ`a-DL  
agent of company 公司代理人 nnnq6Z}  
agent's fee 代理人费;经纪费 3C;nC?]K  
aggregate 总计;总数;总体数字 JwmH_nJ(  
aggregate amount 总款额;总额 4kf8Am(  
aggregate assets and liabilities 总体资产与负债 P:HmT   
aggregate at constant price 按固定价格计算的总体数字 kT{d pGU9  
aggregate demand 总需求 8Jf4" ;  
aggregate gross position 总持仓量 8>V)SAI'  
aggregate limit 总限额 ^$F1U,oi  
aggregate of salaries tax 合计薪俸税 C%kIxa)  
aggregate performance 总体表现;总体业绩 @EB2I+[  
aggregate supply 总体供应 Z;GZ?NOlY  
aggregate surplus 总盈余 h-RL`X  
aggregate total 整体总额 | <l=i(  
aggregate value 总值;合计价值 R;2 Z~P  
aggregated basis 合计基准 ]s:%joj%^  
aggregated net chargeable income 合计应课税入息实额 #vvQ 1ub  
aggregation 合并计算;合计;总和 AU^5N3%j  
aggregation of incomes of husband and wife 夫妇入息合并计算 !qVnziE,,  
aggregation of property 财产的总和 8 gzf$Oc  
agio 差价;贴水 p EbyQ[  
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》 /%T d(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .t|B6n!  
《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》 *z\L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment CN<EgNt1kN  
《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》 yixAG^<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G![JRJxQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nJ~5ICyd  
agreement for a settlement 授产协议 T0P_&E@X  
agreement for assignment 转让协议 +HNM$yp  
agreement for sale 售卖协议;买卖协议 $/;;}|hqi  
agreement for sale and purchase 买卖协议 XfH[: XG3  
agreement for the payment of interest 支付利息协议 d,caOE8N  
agreement for the repayment of money 还款协议 JQ]A"xTIa*  
agreement of reinsurance 再保险协议 WkR=(dss8  
Agricultural Bank of China 中国农业银行 +OC~y:  
air passenger departure tax 飞机乘客离境税 q`^ T7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 E >lW'  
airport tax 机场税 d;O4)8 >  
alcohol duty 酒精税 =-|,v*  
alienation 让与;让渡;转让 O4fl$egQU  
alimony 生活费;赡养费 8P3"$2q  
All Ordinaries Index [AOI] 所有普通股指数 5]yby"Z?}  
all risks 全险;综合险 whvvc2  
All Sales Record for Stock Market 《股票市场成交报告》 eUE(vn#  
Allied Capital Resources Limited 新联财务有限公司 '?MT " G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $^j#z^7  
allocation letter 拨款信件 z1 P=P%F  
allocation of fund 分配款项;预留款项 rRzc"W}K+  
allocation of profit 利润分配;溢利分配 OtFGo 8  
allocation warrant 拨款令 @fG 'X  
allotment 分配;配股 rW B/#m  
allotment notice 股份配售通知;配股通知 i-*ZW:  
allotment of shares 股份分配 %?z8*G]M  
allowable 可获宽免;免税的 }IGoPCV|  
allowable business loss 可扣除的营业亏损 EgT?Hvx:  
allowable expenses 可扣税的支出 @Lf-=9  
allowance 免税额;津贴;备抵;准备金 g<$q#l~4xH  
allowance for debts 债项的免税额 #J09Eka;J  
allowance for depreciation by wear and tear 耗损折旧免税额 ZQY?wO: [  
allowance for funeral expenses 殡殓费的免税额 bL]NSD  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |Y&&g=7  
allowance for repairs and outgoings 修葺及支出方面的免税额 j0+l-]F-  
allowance to debtor 给债务人的津贴 E|v9khN(].  
alteration of capital 资本更改 XPQY*.l&.  
alternate trustee 候补受托人 ;_Z[' %  
amalgamation 合并 (N :vDq'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c}r"O8M  
ambit of charges 征税范围;收费范围 #cy;((zuB  
amended valuation 经修订的估值 NANgV~Y&  
American Commodities Exchange 美国商品交易所 T.?}iz=ZEq  
American Express Bank Limited 美国运通银行 !{%BfZX<&  
American Stock Exchange 美国证券交易所 dNfME*"yN  
amortization 摊销 >s|zr S)  
amount due from banks 存放银行同业的款项 X/' t1  
amount due from banks abroad 存放海外银行同业的款项 'sT7t&v~  
amount due from holding companies 控股公司欠款 EwKFT FL  
amount due from local banks 存放本港银行同业的款项 @pkQ2OM 2  
amount due to banks 银行同业的存款 Usz O--.C  
amount due to banks abroad 海外银行同业的存款 @[. 0,  
amount due to holding companies 控股公司存款 H^r;,Q$9  
amount due to local banks 本港银行同业的存款 I$HO[Z!  
amount due to outport banks 外埠银行同业的存款 g?i0WS  
amount for note issue 发行纸币的款额 "9bd;Tt:  
amount of bond 担保契据的款额 vkE a[7  
amount of consideration 代价款额 ]<Kkq !  
amount of contribution 供款数额 " ';K$&,[  
amount of indebtedness 负债款额 GLtd6;V  
amount of principal of the loan 贷款本金额 SA[wF c  
amount of rates chargeable 应征差饷数额 iw\yVd^]:k  
amount of share capital 股本额 'K*. ?M  
amount of sums assured 承保款额 ]L{diD 2G  
amount of variation 变动幅度 )]M,OMYq-  
amount of vote 拨款数额 K|sk]2.  
amount payable 应付款额 Vc*"Q8aZ~  
amount receivable 应收款额 -fCR^`UOS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^e\H V4s  
analysis 分析 Z b}U 4  
ancillary risk 附属风险 g`\5!R1  
annual account 周年帐目;周年帐目报表;年度决算;年结 `b?o%5V2x  
annual accounting date 年结日期 &Xh_`*]ox  
annual allowance 每年免税额;年积金;年度津贴;年津 GLWEoV9<  
annual balance 年度余额 $@^*lUw  
annual disposable income 每年可动用收入 ?8]g&V  
annual estimates 周年预算 Q"F" 13  
annual fee 年费 8]j*z n?,  
annual general meeting 周年大会 vef9*u`  
annual growth rate 年增率;每年增长率 !hWS%m@  
annual long-term supplement 长期个案每年补助金 :Fh#"<A&&  
annual pensionable emolument 可供计算退休金的年薪 l#bE_PD;  
annual report 年报 BHNEP |=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MmQ"z_v  
annual return 周年报表;周年申报表;每年报税表格 7 F> a&r  
Annual Return Rules 《周年报表规则》 K;j0cxl  
annual review of consumer prices 每年消费物价回顾 45A|KaVpg  
annual roll-forward basis 逐年延展方式 gJBw6'Z  
annual salary 年薪 v+(-\T\i  
annual statement 年度报表;年度决算表 pPsT,i?  
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 I_\?wSNGM  
annuitant 年金受益人 =M9;`EmC  
annuity 年金 A"i $.dR{  
annuity contract 年金合约 ZgA+$}U)uW  
annuity on human life 人寿年金 .oH)eD  
antecedent debt 先前的债项 i[/`9 AK  
ante-dated cheque 倒填日期支票 z07Xj%zX9  
anticipated expenditure 预期开支 i62GZe E  
anticipated net profit 预期纯利 PvB{@82  
anticipated revenue 预期收入 +; / s0  
anti-inflation measure 反通货膨胀措施 8/T[dn  
anti-inflationary stance 反通货膨胀立场 ;u;_\k<qK  
apparent deficit 表面赤字 7_ s7 );  
apparent financial solvency 表面偿债能力 \=uD)9 V  
apparent partner 表面合伙人 .H 9 r_  
application for personal assessment 个人入息课税申请书 [P*zm8b  
application of fund 资金应用 &oxHVZJ  
application to release as liquidator and to destruct the books of accounts and documents ~$d(@T&  
申请免除清盘人职务及毁灭帐簿与文件 N$N 7aE$  
appointed actuary 委任精算师 %E2V$l0  
appointed auditor 委任核数师;委任审计师 d.$0X/0  
appointed trustee 委任的受托人 Q8D#kAYw  
appointer 委任人 oy\U\#k   
apportioned pro rata 按比例分摊 .<4U2h  
apportionment 分配;分摊 Qz4Do6#y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 46U*70  
apportionment formula 分摊方程式 RQYD#4|  
apportionment of estate duty 遗产税的分摊 o1R:1!"2  
appraisal 估价;评估 c2Wp 8l  
appreciable growth 可观增长 MSE0z !t  
appreciable impact 显着影响 {t!Pv 2y<  
appreciable increase 可观增长 S SfNI>  
appreciation 增值;升值 d <RJH  
appreciation against other currencies 相对其他货币升值 w@WPp0mny  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Fv<3VKueK[  
appreciation tax 增值税 _N:GZLG  
appropriation 拨款;拨用;拨付 UM2yv6:/  
appropriation account 拨款帐目 =[,EFkU?B  
Appropriation Bill 拨款法案 MdhD "Q  
appropriation-in-aid system 补助拨款办法 Q zp!)i  
approved assets 核准资产 $Y M(NC  
approved basket stock 认可一篮子证券 5,J.$Sax  
approved budget 核准预算 bbT1p :RF  
approved charitable donation 认可慈善捐款 0BQ{ZT-Kh  
approved charitable institution 认可慈善机构 >i"WKd=  
approved currency 核准货币;认可货币 |3mcL'  
approved estimates 核准预算 VS3lz?o?6g  
approved estimates of expenditure 核准开支预算 o .( Gja4  
approved overseas insurer 核准海外保险人 ; )FmN[  
approved overseas trust company 核准海外信托公司 tyFsnc k  
approved pooled investment fund 核准汇集投资基金 4%#q.qI  
approved provident fund scheme 认可公积金计划 c#-*]6x  
approved provision 核准拨款 &H[7UyC  
approved redeemable share 核准可赎回股份 XT?wCb41R  
approved regional stock 认可地区性证券 Clb7=@f  
approved retirement scheme 认可退休金计划 Nq1YFI>W  
approved subordinated loan 核准附属贷款 ,P%i%YPj  
arbitrage 套戥;套汇;套利 hP}-yW6]  
arbitrageur 套戥者;套汇者 5zOC zm  
arbitrary amount 临时款项 mt~E&Z(A  
arrangement 措施;安排;协定 E24j(>   
arrears 欠款 i.{.koH<  
arrears of pay 欠付薪酬 6O_l;A[=1  
arrears of revenue 逾期未收税款;逾期未收的帐项 NOmFQ)/ &  
articles of association 组织章程;组织细则;组织章程细则 nNf*Q r%Z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *7w!~mn[m  
ascertainment of profit 确定利润 =IKgi-l*  
"Asia Clear" “亚洲结算系统” |w{C!Q8l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a7!{`fR5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L;WFHIE  
Asian Development Fund [ADF] 亚洲发展基金 0BH-kr  
Asian dollar bond 亚洲美元债券 (/FG#D.  
Asian dollar market 亚洲美元市场 g7{:F\S  
Asian dollar rate 亚洲美元利率 dQ_hlx!J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (|>rDk;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -A@/cS%p  
asked price 沽盘;喊价;索价;卖方报价 l6zYiM  
assessable income 应评税入息 9N<=,!;5~s  
assessable loss 应评税亏损 4'TssRot@h  
assessable profit 应评税利润 {eVv%sbq  
assessable value 应评税值 .>Qa3,v5  
assessed profit 估定利润 3m$ck$  
assessed value 经评估价值 axOEL:-|Bu  
assessment 评税;评定;估价;评税单 Y<V$3h  
assessment number 评税编号;估价编号 t37<<5A  
assessment of additional tax 补加税评税 C-\3,  
assessment of performance 业绩评估;实绩评价 xIwILY|W=  
Assessor 评税主任 O`5hj q#  
asset price bubbles 资产价格泡沫 \ AIFIy  
asset-backed securities 具资产保证的证券 oJQ \?~  
assets accretion 资产增值 z;MPp#Y  
assets and liabilities 资产与负债 D8{ ,}@  
assets betterment statement 资产递增表;资产改进表 U }AIOtUw  
assets lending 实物放款;有抵押贷款 6Yc(|>b!  
assets of the company passing on the death 死者去世时转移的公司资产 'j-U=2,n  
assets pledged as security for liabilities 用作负债抵押的资产 jYvl-2A'  
assets portfolio 资产投资组合 Z1Qv>@u  
assets price 资产价格 K>C@oE[W  
assets quality 资产质素 %w?C)$Kn\  
assets realization 资产变现 WZTAXOw  
assets refinancing arrangement 资产再集资安排 FmFjRYA W  
assets securitization 资产证券化 J~n|5* cz  
assets situated outside Hong Kong 在香港以外地方的资产 W23Q>x&S  
assets stripping 削减资产;拆卖资产  56MY@  
assets value 资产值 YrYmPSb=  
assignee 承让人 7dv!  
assignment 转让;转让书;转让契 3 NFo=Z8  
assignment of interest 权益转让 y` {|D*  
assignment of letters patent and trade mark 专利证书及商标转让 bDm7$ (  
assignment of property 物业转让;物业转让书 s4QCun~m  
assignment right 转让权 )%PMDG|  
assignor 转让人 {pA&Q{ ^  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 mi.,Z`]o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %~} ,N  
associate member 附属会员 3 q J00A  
associated body corporate 相联法人团体 xkU8(=  
associated company 相联公司;联属公司 u:Ye`]~o  
associated corporation 相联法团 m'N8[ o|h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wa~zb!y<  
公认会计师公会〔英国〕 5E*Qqe  
Association of Futures Exchange Brokers 香港期货经纪协会 "vg.{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 jgS3#  
association of underwriters 承保人组织 ANJL8t-m  
assumption of control 接管 ^tjw }sE  
assurance 担保;保险;转易;转易书 SUv'cld  
assurance of interest 权益的转易 P]TT8Jgw  
at 19XX price 按一九XX年价格计算 {9X mFa  
at a discount 按赔价计算;按贴水价格计算;打折扣 R7K`9 c1f6  
at a premium 按溢价计算;按升水价格计算 b(CO7/e>  
at call 通知付款;按通知  axDa&7%  
at constant market price 按固定市价计算 >rJ**y  
at constant price 按固定价格计算 cGR)$:  
at cost 按成本计算 ' MBXk2?b  
at current market price 按当时市价计算;按现时市价计算 w/"vf3}(9  
at current price 按当时价格计算;按现时价格计算 \.}ZvM$  
at factor cost 按要素成本计算;按生产要素成本计算 N&eo;Ti  
at money-of-the-day price 按付款当日价格计算 _RUL$Ds  
at or better 按指定或较佳价位〔买卖指令〕 ^*.+4iHx  
at par 按面值计算;平价 i7Cuc+ j8  
at sight 见票即付 3%Eu$|B  
at the close 按收市盘 :U *8S\$  
at the opening 按开市盘 5Zd oem  
attestation 见证;见证条款 FJ4,|x3v[x  
at-the-money option 平价期权 a+\<2NXYD  
attorney 受权人;受托代表人 5 ba e-  
attornment 新拥有人承认书 5gII|8>rQ  
attributable profit 可归属利润 mRm}7p  
attributable share value 可归属股份价值 oK 7:e~  
Auckland Stock Exchange 奥克兰证券交易所 REYvFx?i  
auction 拍卖 7qZC+x6_L  
auctioneer 拍卖商 -FI)o`AE  
audit 审计;核数 X d o\DQn  
Audit Commission 审计署 v|\#wrCT?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z^z{, u;!  
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〕 7(uz*~Z?`0  
audit review 帐目审查 U#]J5'i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1G"ohosmF  
audited account 审计帐目;经审计的帐目 [7d(P EQL`  
audited annual account 经审计的周年帐目 7}y@VO6]  
audited balance sheet 经审计的资产负债表 /e[m;+9^&  
auditor 核数师;核数主任;审计师 ~]QQaP  
auditor's certificate 核数师证明书;审计师证明书 ]s\vc:cc?  
auditor's report 核数师报告;审计师报告 1#%H!GKvTU  
Aussie bond 澳元债券 P+ CdqOL  
austerity budget 紧缩预算 E:dN)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0ju-l= w  
Australia All Ordinaries Index 澳洲所有普通股票指数 Du65>O  
Australian Dollar [AUD] 澳元 rab$[?]  
Australian Options Market 澳大利亚期权市场 ( H&HSs  
Australian Securities Commission 澳洲证券事务监察委员会 7<*0fy5nn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 LAo$AiTUR{  
Australian Stock Exchange 澳大利亚证券交易所 yYYP;N?g4k  
Austrian Schilling [ATS] 奥地利先令 tpEy-"D&  
authentication 认证;鉴证 +_$s9`@]6  
authority to purchase 委托购买证;委购书 O ylUuYy~j  
authorization 认可;核准;授权;授权书 2T)k-3  
authorization by direction 指示授权 iQ(j_i'+!I  
authorization by instruction 指令授权 DbLo{mFEIj  
authorization by warrant 令状授权 R!QR@*N  
authorization of unit trust 单位信托的认可 JbL3/h]  
authorized agent 指定代理人 036m\7+Qj  
authorized capital 法定资本 %J9u?-~  
authorized clerk 出市员 V0Oqq0\  
authorized dealer 认可交易商 BYMdX J  
authorized financial institution 认可财务机构 e)B1)c8s  
authorized fund 认可基金 B>>_t2IU  
authorized fund house 获授权的基金公司;认可基金公司 `|>]P"9yp  
authorized institution 认可机构 Hzm_o>^KC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NfPWcK [  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MD;Z UAX<  
authorized insurer 获授权保险人;获认可承保人 fh3uo\`@  
authorized investment 特准投资项目 XPqGv=CN  
authorized person 获授权人 =v?P7;T  
authorized representative 获授权代表 VgIk'.  
authorized share capital 法定股本 H`fJ< So?  
automated quotation system 自动报价系统 }|2A6^FH.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] PN?;\k)"  
自动交易系统〔香港期货交易所有限公司〕 pTG[F  
automatic adjustment mechanism 自动调整机制 ^.iRU'{  
automatic adjustment system 自动调整系统 RV_I&HD!  
Automatic Clearing House 自动票据交换所 2( 0%{*m  
automatic exchange rates accumulation system 自动化汇率累集系统 1E / G+pm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qpjZ-[UC  
automatic teller machine [ATM] 自动柜员机 U m\HX6  
autopay 自动转帐 &U?4e'N)T  
available assets 可用资产 {[tmz;C  
available fiscal reserve 现存财政储备 yP# Y:s  
available profit 可用利润 .U=x2txb  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LEP TL#WT1  
average 平均;平均数;海损 H=,>-eVv*  
average basic salary 平均基本薪金 xok T  
average consumer expenditure 平均消费开支;一般消费开支 f4\$<g/~  
average cost 平均成本 jY%.t)>)  
average cost of land production 增辟土地平均成本 au+Jz_$)  
average daily turnover 平均每日成交额 ,'HjL:r  
average daily wage rate 平均每日工资率 RHn3\N  
average expenditure pattern 平均开支模式 *(1 <J2j  
average growth rate 平均增长率 -*KKrte  
average net fixed assets 固定资产平均净值 $%\6"P/64  
average of relatives 相对价格平均数 qMVuFw Phi  
average price 平均价格 yOQae m^O  
average propensity to consume 平均消费倾向;一般消费倾向 gAorb\iJ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Z;a)P.l.>  
average rate 平均率 \1joW#  
average revenue 平均收入;平均收益 9%|skTgIqH  
average stock 平均库存;平均存货 ^ '|y^t  
average yearly rent 平均年租 LH_H yP_  
avoidance of double taxation 避免双重课税 |[iO./ zP  
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 R,78}7B  
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