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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: &1=,?s]&  
A share A股;甲类股份 SJj_e-  
abatement of tax 减税;减扣免税额 <?8cVLW} O  
ABN AMRO Bank N.V. 荷兰银行 j+/EG^*/  
above-the-line expenditure 线上项目支出;经常预算支出 s/E9$*0  
above-the-line receipt 线上项目收入;经常预算收入 R*W1<W%q=  
ABSA Asia Limited 南非联合亚洲有限公司 L:lnm9<  
absolute change 绝对数值变更 GO][`zZJ]  
absolute expenditure 实际开支 o!y<:CGL  
absolute guideline figure 绝对准则数字 P??pWzb6HH  
absolute interest 绝对权益 6OPNP0@r  
absolute order of discharge 绝对破产解除令 T?u*ey~Tv  
absolute profit margin 绝对利润幅度 j `3IizN2  
absolute value 实值;绝对值 c(?OE' "Z  
absolutely vested interest 绝对既得权益 2e ~RM2PQ  
absorbed cost 已吸收成本;已分摊成本 SFsT^f<  
absorption 吸收;分摊;合并 {"|GV~  
absorption rate 吸收率;摊配率;分摊率 _ J"J[$  
ACB Finance Limited 亚洲商业财务有限公司 Pj8Vl)8~NV  
acceptable form of reciprocity 合理的互惠条件 )0;O<G] d  
acceptable rate 适当利率;适当汇率 Ai)Q(]  
acceptance agreement 承兑协议 Pff-eT+~m  
acceptance for honour 参加承兑 G Wj !n  
acceptor 承兑人;接受人;受票人 m]=G73jzO  
acceptor for honour 参加承兑人 ={190=\9  
accident insurance 意外保险 l$!NEOK  
Accident Insurance Association of Hong Kong 香港意外保险公会 =*y{y)B^g  
accident insurance scheme 意外保险计划 X)9|ZF2`  
accident year basis 意外年度基准 u8y('\(  
accommodation 通融;贷款 ^'sOWIzeiY  
accommodation bill 通融票据;空头票据 a[lx&CHgI  
accommodation party 汇票代发人 L#IY6t  
account balance 帐户余额;帐户结余 )GC[xo4bg  
account book 帐簿 A#79$[>w  
account collected in advance 预收款项 DshRH>7s8  
account current book 往来帐簿 % =v<3  
account of after-acquired property 事后取得的财产报告 <@@@Pl!~  
account of defaulter 拖欠帐目 jN7Z} 1`  
account payable 应付帐款 etP`q:6^c  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d k|X&)xTJ  
account receivable 应收帐款 Y:'c<k  
account receivable report 应收帐款报表 I)G.tJZ e  
account statement 结单;帐单;会计财务报表 P(zquKm  
account title 帐户名称;会计科目 m%OX< T!  
accountant's report 会计师报告 1 7hXg"B  
Accountant's Report Rules 会计师报告规则 MP8s}  
accounting and auditing procedure 会计与审计程序;会计与核数程序 jBd9  $`  
Accounting Arrangements 《会计安排》 yucbEDO.  
accounting basis 会计基础 ou&7v<)x4  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z:MU5(Te  
Accounting Circular 《会计通告》 K9'AYFse  
accounting class 会计类别 zhwajc  
accounting date 记帐日期;会计结算日期 ,rQPs  
accounting for money 款项核算 =Sn!'@%U]  
Accounting Officer 会计主任 =j1Q5@vS  
accounting period 会计报告期;会计期 W}oAgUd  
accounting policy 会计政策;会计方针 'P-FeN^  
accounting practice 会计惯例 g\,HiKBXd  
accounting principle 会计准则 {D&:^f  
accounting record 会计记录 %G~%:uJ5  
accounting report 会计报告 a,p7l$kK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 af7\2 g3*  
Accounting Society of China 中国会计学会 #1f8A5<  
accounting statement 会计报表 gLv";"4S  
accounting system 会计制度;会计系统 3gmu-t v  
accounting transaction 会计事项;帐务交易 iW <B1'dp  
accounting treatment 会计处理 ,b8B)VZ?  
accounting year 会计年度 5 %aT  
accretion 增值;添加 BhJ~jV"  
accrual 应计项目;应累算数目 ='r4z z  
accrual basis 应计制;权责发生制 1 Xu^pc  
accrual basis accounting 应计制会计;权责发生制会计 l. i&.;f  
accrue 应累算;应计 ag$UNV  
accrued benefit 应累算利益 V?Zvu9b&  
accrued charges 应计费用 w-MnJ(r  
accrued cumulative preference share dividend 应累算的累积优先股股息 4;d9bd)A  
accrued expenses 应累算费用 c=HL 6v<  
accrued interest payable 应付利息;应计未付利息 o %tvwv  
accrued interest receivable 应收利息;应计未收利息 2myHn/%C  
accrued right 累算权益 :ITz\m  
accruing profit 应累算的利润 ^Q4m1? 40  
accumulated fiscal reserve 累积财政储备 wXsA-H/`  
accumulated profit 累积利润;滚存溢利 8>K2[cPD  
accumulated reserve 累积储备 21U,!  
accumulation of surplus income 累积收益盈余 -xf=dzm)  
acquired assets 既得资产 `ja**re  
acquisition 收购;购置;取得 <%Re!y@OL  
acquisition cost 购置成本 eESJk 14  
acquisition expenses 购置费用 U(=cGA.$  
acquisition of 100% interest 收购全部股权 n2H2G_-L[  
acquisition of control 取得控制权 1]v.Qu<  
acquisition of fixed assets 购置固定资产 ]E)gMf   
acquisition of shell “买壳” u]ZCYJ>  
acquisition price 收购价 [0} ^w[  
act of God 天灾 dDy9yw%f?  
acting partner 执事合伙人 CtA0W\9w5a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 >g6:{-b^a  
active partner 积极参与的合伙人 HtIM8z#/  
active trading 交投活跃 LE!3'^Zq  
actual circulation 实际流通 c>r0 N[  
actual cost 实际成本 fF8g3|p:  
actual expenditure 实际开支;实际支出 h7  >  
actual income 实际入息;实际收入;实际收益 E7axINca  
actual market 现货市场 U:xr['  
actual price 现货价;实际价格 #x&1kHu<  
actual profit 实际利润 7@rrAs-"Z  
actual quotation 实盘;实际价位;实际报价 pUr.<yc&u  
actual year basis 按实际年度计算 H6*d#!  
actuals 实货 y_8 8I:O  
actuarial investigation 精算调查 qGgT<Rd~1  
actuarial principle 精算原则 SVaC)O(  
actuarial report 精算师报告 g(MeCoCc  
Actuarial Society of Hong Kong 香港精算学会 :\48=>  
actuarial valuation 精算师估值 ueYZM<],  
actuary 精算师 'LR5s[$j  
ad referendum agreement 暂定协议;有待覆核的协定 F\&R nDJ  
ad valorem duty 从价税;按值征税 ^'C1VQ%  
ad valorem duty system 从价税制 BxO8oKe  
ad valorem fee 从价费 X'WbS  
ad valorem tariff 从价关税 kL,AY-Iu{@  
additional allowance 额外免税额 R y0n_J:7  
additional amount for unexpired risk 未过期风险的额外款额 sL XQ)Ce  
additional assessable profit 补加应评税利润 2bfKD'!aH  
additional assessment 补加评税 50Co/-)j  
additional commitment 额外承担 a4L8MgF&$-  
additional commitment vote 额外承担拨款 QkwBw^'_5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F\Ex$:%~  
additional dependent parent allowance 供养父母额外免税额 7 rOziKZ"  
additional provision 额外拨款 {(A Ys*5  
additional stamp duty 附加印花税 W :jC2,s!m  
additional tax 补加税罚款;补加税款 uJm9h(xq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ">lu8F  
adjudged bankrupt 被裁定破产 =zt@*o{F  
adjudicated bankrupt 裁定破产人 p0UR5A>p  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +hRAU@RA  
adjudication of bankruptcy 裁定破产;宣告破产 Lt.a@\J'_  
adjudication of insolvency 裁定无力偿还债务 <MI>>$seiJ  
adjusted actual 经调整的实数;调整后的实数 mHUQtGAVQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 7g cr$&+e  
adjusted figure 经调整的数字;调整后的数额 B3]q*ERAo  
adjusted liabilities 经调整的负债;调整后的负债 uMtq4.  
adjusted loss 经调整的亏损;调整后的亏损 |#Bz&T  
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 8/x@|rjW  
adjusted profit 经调整的利润;调整后的利润 S v$%-x^t  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^i2W=A'P  
adjusted value 经调整的价值;调整后的价值 r:2G11[  
adjustment 调整;修订;理算〔保险〕 dQQh$*IL?{  
adjustment centre 调剂中心 pM= @  
adjustment lag 调整过程的时间差距;调整时差 c%yhODq/  
adjustment mechanism 调整机制 K 38e,O  
adjustment of loss 亏损调整 )"2)r{7:  
adjustment process 调整过程;调整程序 61HU_!A8S  
adjustment range 调整幅度 YN#i^(  
administered exchange rate 受管制汇率 >uN{cohs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |?hNl2m  
administration expenses 行政费用 Fx*iAH\e  
administration fee 手续费;行政费 6LrG+p`  
administration in bankruptcy 破产管理 V6B`q;lA  
administration order 遗产管理令 5fMVjd  
administrator 管理人;遗产管理人 Q\z6/1:9Z  
administrator of the estate 遗产管理人 Pk!RgoWF  
admission of debt 债项承认书 lO! Yl:;m%  
admission of proof 接纳债权证明 `+[Ct08  
advance 放贷款项;垫付款项;预支款项;预付款项 z^j7wMQ  
advance account 暂支帐目;预付款帐户 L\)ssO uh  
advance compensation 预付补偿金  eme7y  
advance from shareholder 股东垫款 '/%]B@!  
advance pending reimbursement 预支以待日后付还 =VFi}C/  
advanced economy 先进经济体系 %wWJVq}jx  
advancement 预付;预付财产 +sq'\Tbp  
advances warrant 垫款令 S=B?bD_,c  
advancing 贷出  L_3Ao'SA  
adverse balance 逆差 5gYv CW&~  
adverse exchange 逆汇 .R'<v^H  
advertisement addressed to shareholders 在报章刊登的致股东通告 \H^DiF%f9  
advice for collection 托收通知书 t% Sgw%f  
advice of drawing 提款通知书;汇票通知书 2CcUClP$  
advice of payment 付款通知 A?i ~*#wE  
Advisory Committee [Securities and Futures Commission] 4zyN>f|  
谘询委员会〔证券及期货事务监察委员会〕 p5`iq~e9  
Advisory Committee on Diversification 经济多元化谘询委员会 /9T.]H ~  
affidavit 誓章;遗产申报誓章 OSreS5bg  
affidavit of no receipt 述明无收款的誓章 n@|5PI"bx  
affiliate 联号;联营公司;附属公司 .8Eh[yiln  
affiliated company 附属公司;联号;联营公司 {\zTE1X9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }huj%Pnk )  
affordability 负担能力 K!W7a~ @  
African Development Bank [AfDB] 非洲开发银行 U; -2)+  
after-acquired property 事后取得的财产 m31l[e  
after-hours dealing 市后交易 4Z8FLA+T,  
after-tax profit 税后盈利;税后利润;税后溢利 |i_+b@Lul  
agency agreement 代理协议 4z<nJOEh[  
agency expenses 代理机构的开支 9o%k [n  
agency fee 代理费 'Ur1I "  
Agency Law 《代理法》  FZL"[3  
agent 代理人;承销人 ^UU@7cSi|G  
agent of company 公司代理人 \f~m6j$D_  
agent's fee 代理人费;经纪费 Td,2.YMQ  
aggregate 总计;总数;总体数字 de7 \~$  
aggregate amount 总款额;总额 2<$pai"yl  
aggregate assets and liabilities 总体资产与负债 E8X(AZ 2  
aggregate at constant price 按固定价格计算的总体数字 /q1k)4?E  
aggregate demand 总需求 XLHi  
aggregate gross position 总持仓量 z)tULnR8  
aggregate limit 总限额 qwhDv+o  
aggregate of salaries tax 合计薪俸税 -S\gDB bb  
aggregate performance 总体表现;总体业绩 qa-%j+  
aggregate supply 总体供应 U:r^4,Mz*  
aggregate surplus 总盈余 <JUumrEo  
aggregate total 整体总额 ;Mw<{X-  
aggregate value 总值;合计价值 fQm3D%  
aggregated basis 合计基准 zv .#9^/y  
aggregated net chargeable income 合计应课税入息实额 uNKf!\Y  
aggregation 合并计算;合计;总和 Z.}Z2K  
aggregation of incomes of husband and wife 夫妇入息合并计算 #W$6[#7=I  
aggregation of property 财产的总和 -HwqR Y s  
agio 差价;贴水 rX(Ol,&oP  
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》 8|JPQDS7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i[Qq,MmC  
《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》 a``/x_EZMn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g3|k-  
《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》 *""iXi[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?_-5W9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s4uZ>  
agreement for a settlement 授产协议 .(^%M 2:6  
agreement for assignment 转让协议 *epK17i=  
agreement for sale 售卖协议;买卖协议 n  +v(t  
agreement for sale and purchase 买卖协议 /'4]"%i%3  
agreement for the payment of interest 支付利息协议 ?`= <*{_o  
agreement for the repayment of money 还款协议 $bU.6  
agreement of reinsurance 再保险协议 :W.pD:/=v  
Agricultural Bank of China 中国农业银行 %)ri:Qq  
air passenger departure tax 飞机乘客离境税 8\F|{vt#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 42f\]R,  
airport tax 机场税 Aflf]G1  
alcohol duty 酒精税 [jz@d\k$_  
alienation 让与;让渡;转让 )Vz=:.D  
alimony 生活费;赡养费 j ];#=+  
All Ordinaries Index [AOI] 所有普通股指数 vYybQ&E/  
all risks 全险;综合险 U:AB%gr[  
All Sales Record for Stock Market 《股票市场成交报告》 E]Q d5l  
Allied Capital Resources Limited 新联财务有限公司 =}" P;4:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }#q0K  
allocation letter 拨款信件 a|5<L  
allocation of fund 分配款项;预留款项 !q~f;&rg  
allocation of profit 利润分配;溢利分配 PYwGGB-  
allocation warrant 拨款令 xyP 0haE  
allotment 分配;配股 * V_b/Vt  
allotment notice 股份配售通知;配股通知 a51}~V1  
allotment of shares 股份分配 >]HvXEdNZ|  
allowable 可获宽免;免税的 QYj*|p^x  
allowable business loss 可扣除的营业亏损 d(j g "@  
allowable expenses 可扣税的支出 y1h3Ch>Y  
allowance 免税额;津贴;备抵;准备金 |['SiO$)  
allowance for debts 债项的免税额 : sG/  
allowance for depreciation by wear and tear 耗损折旧免税额 Z6zLL   
allowance for funeral expenses 殡殓费的免税额 y:  ]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \maj5VlJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 wHZ(=z/q  
allowance to debtor 给债务人的津贴 9e7):ZupO  
alteration of capital 资本更改 pxI[/vS N  
alternate trustee 候补受托人 NxzAlu  
amalgamation 合并 *x)u9rO]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cJ>^@pd{  
ambit of charges 征税范围;收费范围 &k`/jl;u  
amended valuation 经修订的估值 I-Q(kWc  
American Commodities Exchange 美国商品交易所 @nnX{$YX  
American Express Bank Limited 美国运通银行 ? <w[ZWytm  
American Stock Exchange 美国证券交易所 _7R6%^  
amortization 摊销 oore:`m;  
amount due from banks 存放银行同业的款项 J[UTn'M8]  
amount due from banks abroad 存放海外银行同业的款项 4^*Z[6nt|  
amount due from holding companies 控股公司欠款 *l@T 9L[M'  
amount due from local banks 存放本港银行同业的款项 f*EDSJu\  
amount due to banks 银行同业的存款 [fJxbr"  
amount due to banks abroad 海外银行同业的存款 8/}S/$  
amount due to holding companies 控股公司存款 m;sYg  
amount due to local banks 本港银行同业的存款 KkJE-k*D+w  
amount due to outport banks 外埠银行同业的存款 ti<;>P[4  
amount for note issue 发行纸币的款额 w uhL r(  
amount of bond 担保契据的款额 {M23a _t\  
amount of consideration 代价款额 )7m.n%B!5V  
amount of contribution 供款数额 ;T<'GP'/r  
amount of indebtedness 负债款额 #UnGU,J  
amount of principal of the loan 贷款本金额 {;38&Izwz  
amount of rates chargeable 应征差饷数额 Kww+lgzS  
amount of share capital 股本额 S,s") )A1  
amount of sums assured 承保款额 >?{> !#1  
amount of variation 变动幅度 m~@Lt~LZs  
amount of vote 拨款数额 L(/wsw~y*  
amount payable 应付款额 m xy=3cUi  
amount receivable 应收款额 W,%qL6qV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ut(BQM>U+$  
analysis 分析 5(DnE?}vo  
ancillary risk 附属风险 ]Gl5Qf:+z  
annual account 周年帐目;周年帐目报表;年度决算;年结 d 8z9_C-  
annual accounting date 年结日期 ?YM0VB,y  
annual allowance 每年免税额;年积金;年度津贴;年津 +7t:/_b~  
annual balance 年度余额 1! R:}r3t  
annual disposable income 每年可动用收入 3H5<w4yk  
annual estimates 周年预算 fM<g++X  
annual fee 年费 8yGo\\=T  
annual general meeting 周年大会 Zk # C!]=  
annual growth rate 年增率;每年增长率 =V^8RlBi  
annual long-term supplement 长期个案每年补助金 \U?{m)N  
annual pensionable emolument 可供计算退休金的年薪 FFc?Av?_  
annual report 年报 ZQ~EaI9R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -<5H8P-  
annual return 周年报表;周年申报表;每年报税表格 M,eq-MEK  
Annual Return Rules 《周年报表规则》 Eqh&<]q  
annual review of consumer prices 每年消费物价回顾 2J7JEv|  
annual roll-forward basis 逐年延展方式 &&n-$WEl  
annual salary 年薪 {"^#CSi  
annual statement 年度报表;年度决算表 D]Gt=2\NG9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `{\10j*B  
annuitant 年金受益人 x{{ZV]  
annuity 年金 oSoU9_W  
annuity contract 年金合约 j`"cU$NRM  
annuity on human life 人寿年金 QsPL^ Ny  
antecedent debt 先前的债项 oz?6$oE(bt  
ante-dated cheque 倒填日期支票 _lG\_6oJ,  
anticipated expenditure 预期开支 D^2yP~(  
anticipated net profit 预期纯利 :sek MNM  
anticipated revenue 预期收入 o n?8l?iQ  
anti-inflation measure 反通货膨胀措施 t-w4rXvF   
anti-inflationary stance 反通货膨胀立场  TGozoPV  
apparent deficit 表面赤字 PF-"^2&_  
apparent financial solvency 表面偿债能力 J_ `\}55n  
apparent partner 表面合伙人 ,:/3'L  
application for personal assessment 个人入息课税申请书 2a:JtJLl  
application of fund 资金应用 rxAb]~MMp  
application to release as liquidator and to destruct the books of accounts and documents i9y&<^<W  
申请免除清盘人职务及毁灭帐簿与文件 3.I:`>;EO  
appointed actuary 委任精算师 @c{b\is2  
appointed auditor 委任核数师;委任审计师 8Vqh1<  
appointed trustee 委任的受托人 2aO.t  
appointer 委任人 38O_PK  
apportioned pro rata 按比例分摊 l050n9#9p  
apportionment 分配;分摊 ]+i~Cbj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j*N:Kdzvl  
apportionment formula 分摊方程式 fwi( qx1=}  
apportionment of estate duty 遗产税的分摊 k-\RdX)E  
appraisal 估价;评估 .TetN}w  
appreciable growth 可观增长 giz#(61j^  
appreciable impact 显着影响 <lwkjt=RV  
appreciable increase 可观增长 n6 a=(T  
appreciation 增值;升值 F]~>qt<ia  
appreciation against other currencies 相对其他货币升值 m%km@G$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;-X5#  
appreciation tax 增值税 -?68%[4lm_  
appropriation 拨款;拨用;拨付 2Fsv_t&*>  
appropriation account 拨款帐目 Ox1#}7`0>  
Appropriation Bill 拨款法案 JA~v:ec  
appropriation-in-aid system 补助拨款办法 pe$l'ur  
approved assets 核准资产 =%V(n{7=  
approved basket stock 认可一篮子证券 vmZyvJSE  
approved budget 核准预算 y6nPs6kR  
approved charitable donation 认可慈善捐款 aM|^t:  
approved charitable institution 认可慈善机构 ^5 sO;vf  
approved currency 核准货币;认可货币 ("B[P/  
approved estimates 核准预算 7U\GX  
approved estimates of expenditure 核准开支预算 0xYPK7a=L\  
approved overseas insurer 核准海外保险人 zn'F9rWx>  
approved overseas trust company 核准海外信托公司 Akbt%&  
approved pooled investment fund 核准汇集投资基金 3B5GsI  
approved provident fund scheme 认可公积金计划 ]hL `HP  
approved provision 核准拨款 [_h/Dh C:+  
approved redeemable share 核准可赎回股份 <,!e*V*U  
approved regional stock 认可地区性证券 vC9Qe ]f  
approved retirement scheme 认可退休金计划 OF)G 2>t  
approved subordinated loan 核准附属贷款 58@YWv Ak  
arbitrage 套戥;套汇;套利 -6OgM}  
arbitrageur 套戥者;套汇者 zFqlTUD`t  
arbitrary amount 临时款项 j%m9y_rg}  
arrangement 措施;安排;协定 |99/?T-QW  
arrears 欠款 w+NdEE4H9z  
arrears of pay 欠付薪酬 +q/ j  
arrears of revenue 逾期未收税款;逾期未收的帐项 y7quKv7L}  
articles of association 组织章程;组织细则;组织章程细则 ~<?+(V^D  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?B"k9+%5ej  
ascertainment of profit 确定利润 0Y81B;/F  
"Asia Clear" “亚洲结算系统” YnzhvE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Az}.Z'LJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,X05&'@Z  
Asian Development Fund [ADF] 亚洲发展基金 oK5"RW  
Asian dollar bond 亚洲美元债券 msyC."j0jU  
Asian dollar market 亚洲美元市场 75+#)hNa!P  
Asian dollar rate 亚洲美元利率 +M"Fv9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *t JgQ[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s^{hdCCl67  
asked price 沽盘;喊价;索价;卖方报价 q*|H*sS  
assessable income 应评税入息 3:Mq4 0]x  
assessable loss 应评税亏损 9Q<8DMX^  
assessable profit 应评税利润 McRAy%{z  
assessable value 应评税值 avmuI^LLs  
assessed profit 估定利润 fZqqU|tq  
assessed value 经评估价值 %MQU&H9[  
assessment 评税;评定;估价;评税单 *f[nge&.  
assessment number 评税编号;估价编号 ZH:-.2*cj  
assessment of additional tax 补加税评税 F~`Yh6v  
assessment of performance 业绩评估;实绩评价 F3XB};  
Assessor 评税主任 "B~c/%#PH  
asset price bubbles 资产价格泡沫 &Hb;; Ic(  
asset-backed securities 具资产保证的证券 N:j,9p0,  
assets accretion 资产增值 #mI{D\UR  
assets and liabilities 资产与负债 eDh]uKg  
assets betterment statement 资产递增表;资产改进表 2qw-:  
assets lending 实物放款;有抵押贷款 b) k\?'j  
assets of the company passing on the death 死者去世时转移的公司资产 tai=2,'  
assets pledged as security for liabilities 用作负债抵押的资产 u?(@hUV.  
assets portfolio 资产投资组合 >tUi ;!cQ  
assets price 资产价格 .^aakM  
assets quality 资产质素 ?s=O6D&   
assets realization 资产变现 gn2*'_V~3  
assets refinancing arrangement 资产再集资安排 $>PXX32  
assets securitization 资产证券化 SXYH#p  
assets situated outside Hong Kong 在香港以外地方的资产 _2eRH@T  
assets stripping 削减资产;拆卖资产 [Eeanl&x>  
assets value 资产值  xJphG  
assignee 承让人 64)Fz}  
assignment 转让;转让书;转让契 TzaR{0 1  
assignment of interest 权益转让 3pxZk%  
assignment of letters patent and trade mark 专利证书及商标转让 w\"~ *(M  
assignment of property 物业转让;物业转让书 k<.$7Pl3U  
assignment right 转让权 +3a} ~pW  
assignor 转让人 -/x= `S*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 [y(DtOR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -B`Nkc  
associate member 附属会员 :%6OFO$z  
associated body corporate 相联法人团体 p?uk|C2  
associated company 相联公司;联属公司 "!V-@F$@N  
associated corporation 相联法团 7L%JCH#F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wzXIEWJ  
公认会计师公会〔英国〕 7Ei,L[{\i#  
Association of Futures Exchange Brokers 香港期货经纪协会 L701j.7"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !"v[\||1  
association of underwriters 承保人组织 7U9*-9  
assumption of control 接管 I7@|{L1|FB  
assurance 担保;保险;转易;转易书 _Sq*m=  
assurance of interest 权益的转易 /C[Q?  
at 19XX price 按一九XX年价格计算 Uuxx^>"h\  
at a discount 按赔价计算;按贴水价格计算;打折扣 l}bAwJ?  
at a premium 按溢价计算;按升水价格计算 \;!}z3Ww  
at call 通知付款;按通知 6'{/Ote  
at constant market price 按固定市价计算 8a,uM :  
at constant price 按固定价格计算 @ 0'j;")XV  
at cost 按成本计算 %Z8' h\|  
at current market price 按当时市价计算;按现时市价计算 {Jna' eS  
at current price 按当时价格计算;按现时价格计算 LD=eMk: ~  
at factor cost 按要素成本计算;按生产要素成本计算 i/C`]1R/  
at money-of-the-day price 按付款当日价格计算 .+07 Ui]I!  
at or better 按指定或较佳价位〔买卖指令〕 43VBx<"  
at par 按面值计算;平价 ~WjK'N4n5  
at sight 见票即付 @%'1Jd7-Wp  
at the close 按收市盘 0P 5s'2w  
at the opening 按开市盘 _o52#Q4   
attestation 见证;见证条款 F@tfbDO?  
at-the-money option 平价期权 jIL+^{K<  
attorney 受权人;受托代表人 khc1<BBsT  
attornment 新拥有人承认书 W?F Q  
attributable profit 可归属利润 22T\ -g{  
attributable share value 可归属股份价值 t/wo G9N  
Auckland Stock Exchange 奥克兰证券交易所 EED0U?  
auction 拍卖 |JL?"cc  
auctioneer 拍卖商 UkTq0-N;2  
audit 审计;核数 6MD9DqD  
Audit Commission 审计署 w+wg)$i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3'7]jj  
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〕 6!`GUU  
audit review 帐目审查 9Q.@RO$%C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2Ij,OIcdBE  
audited account 审计帐目;经审计的帐目 8345 H  
audited annual account 经审计的周年帐目 -O^R~Q_`w  
audited balance sheet 经审计的资产负债表 !X[P)/?b0+  
auditor 核数师;核数主任;审计师 _f1;Hhoa  
auditor's certificate 核数师证明书;审计师证明书 ri`;   
auditor's report 核数师报告;审计师报告 U*:ju+)k  
Aussie bond 澳元债券 P;G]qV%  
austerity budget 紧缩预算 n *EGOS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j8G$,~v  
Australia All Ordinaries Index 澳洲所有普通股票指数 N/!(`Z,  
Australian Dollar [AUD] 澳元 bZ>dr{%%e  
Australian Options Market 澳大利亚期权市场 ~>#?.f  
Australian Securities Commission 澳洲证券事务监察委员会 HU/2P`DGP  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Pav W@  
Australian Stock Exchange 澳大利亚证券交易所 L)n_  Q  
Austrian Schilling [ATS] 奥地利先令 ;nx.:f  
authentication 认证;鉴证 Sy/Z}H  
authority to purchase 委托购买证;委购书 y9N6!M|'y  
authorization 认可;核准;授权;授权书 xi<yB0MoA  
authorization by direction 指示授权 %L|xmx!c  
authorization by instruction 指令授权 iR!]&Oh  
authorization by warrant 令状授权 PfsUe,*  
authorization of unit trust 单位信托的认可 (;;.[4,y  
authorized agent 指定代理人 ~>H,~</`  
authorized capital 法定资本 ["#H/L]3  
authorized clerk 出市员 r1Hh @sxn  
authorized dealer 认可交易商 l;r A}?,.^  
authorized financial institution 认可财务机构 73_=CP" t  
authorized fund 认可基金 sPMICIv|  
authorized fund house 获授权的基金公司;认可基金公司 1% C EUE  
authorized institution 认可机构 }U(bMo@;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {<$tEj:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {b'  
authorized insurer 获授权保险人;获认可承保人 9q+W>wt  
authorized investment 特准投资项目 jz~#K;3=,  
authorized person 获授权人 h;#046-7  
authorized representative 获授权代表 )Ii`/I^  
authorized share capital 法定股本  .^2.h  
automated quotation system 自动报价系统 Uq @].3nf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TNckyP75u  
自动交易系统〔香港期货交易所有限公司〕 +_{cq@c  
automatic adjustment mechanism 自动调整机制 l=t/"M=  
automatic adjustment system 自动调整系统 _^eiN'B  
Automatic Clearing House 自动票据交换所 $e2+O\.>  
automatic exchange rates accumulation system 自动化汇率累集系统 jhPbh5E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kBLFK3i  
automatic teller machine [ATM] 自动柜员机 spTz}p^\O  
autopay 自动转帐 *p=enflU  
available assets 可用资产 a~J!G:(  
available fiscal reserve 现存财政储备 rT=C/SKP  
available profit 可用利润 6.a5%:  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8AuE:=?,,  
average 平均;平均数;海损 )o~/yB7  
average basic salary 平均基本薪金 >tPf.xI|l  
average consumer expenditure 平均消费开支;一般消费开支 XjCx`bX^<  
average cost 平均成本 ~-[!>1!%  
average cost of land production 增辟土地平均成本 *];QPi~  
average daily turnover 平均每日成交额 Trs2M+r)  
average daily wage rate 平均每日工资率 J<0d"'  
average expenditure pattern 平均开支模式 Mtv{37k~  
average growth rate 平均增长率 O9zMD8  
average net fixed assets 固定资产平均净值 {]cr.y]\  
average of relatives 相对价格平均数 :4-,Ru1C"  
average price 平均价格 uY(8KW  
average propensity to consume 平均消费倾向;一般消费倾向 hJ]Oa7r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 3[y$$qXI  
average rate 平均率 4`)r1D!U  
average revenue 平均收入;平均收益 z?Ok'LX  
average stock 平均库存;平均存货 y2#"\5dC  
average yearly rent 平均年租 b9#(I~}  
avoidance of double taxation 避免双重课税 S9r?= K  
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 8U(o@1PT  
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