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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: gEq";B%?  
A share A股;甲类股份 0o?2Sf`L\*  
abatement of tax 减税;减扣免税额 LgSVEQb6\|  
ABN AMRO Bank N.V. 荷兰银行 x@VZJrQQ  
above-the-line expenditure 线上项目支出;经常预算支出 Oimq P  
above-the-line receipt 线上项目收入;经常预算收入 HqA~q  
ABSA Asia Limited 南非联合亚洲有限公司 2C &l\16  
absolute change 绝对数值变更 yuZh ak  
absolute expenditure 实际开支 qzE -y-9@  
absolute guideline figure 绝对准则数字 } qr ,  
absolute interest 绝对权益 p@=B\A]  
absolute order of discharge 绝对破产解除令 ]K>x:vMKH  
absolute profit margin 绝对利润幅度 YjeHNPf  
absolute value 实值;绝对值 6Y= MW{=F  
absolutely vested interest 绝对既得权益 S6|L !pO  
absorbed cost 已吸收成本;已分摊成本 ! lm0zR  
absorption 吸收;分摊;合并 :P\RiaZAT  
absorption rate 吸收率;摊配率;分摊率 x4S0C[k  
ACB Finance Limited 亚洲商业财务有限公司 'y:+w{I2o  
acceptable form of reciprocity 合理的互惠条件 X7fJ+C n  
acceptable rate 适当利率;适当汇率 vM /D7YS:  
acceptance agreement 承兑协议 q+Qrc]>-f  
acceptance for honour 参加承兑 pS<j>y  
acceptor 承兑人;接受人;受票人 9y&&6r<I  
acceptor for honour 参加承兑人 ew6\Z$1c~  
accident insurance 意外保险 9|LV x3]  
Accident Insurance Association of Hong Kong 香港意外保险公会 zF=E5TL-,4  
accident insurance scheme 意外保险计划 4>8'.8S   
accident year basis 意外年度基准 ePwoza  
accommodation 通融;贷款 rXg#_c5j  
accommodation bill 通融票据;空头票据 J@ pCF@'  
accommodation party 汇票代发人 YumHECej  
account balance 帐户余额;帐户结余 x4bj?=+  
account book 帐簿 73d7'Fw  
account collected in advance 预收款项 w 7 j hS  
account current book 往来帐簿 >c 5V VA8  
account of after-acquired property 事后取得的财产报告 "G @(AE(  
account of defaulter 拖欠帐目 Lr`G. e  
account payable 应付帐款 G8voqP  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FrBJv<  
account receivable 应收帐款 JRl`evTS  
account receivable report 应收帐款报表 `}9jvR5  
account statement 结单;帐单;会计财务报表 h$y0>eMWs  
account title 帐户名称;会计科目 )\r;|DN  
accountant's report 会计师报告 Qh. : N  
Accountant's Report Rules 会计师报告规则 $j!VJGVG  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cu V}<3&  
Accounting Arrangements 《会计安排》 /5c;,.hm1R  
accounting basis 会计基础 34\:1z+s M  
accounting by Official Receiver 破产管理署署长呈交的帐目 B^u qu  
Accounting Circular 《会计通告》 ?sBbe@OC?  
accounting class 会计类别 F)g.xQ  
accounting date 记帐日期;会计结算日期 Ohmi(s   
accounting for money 款项核算 l^ aUN  
Accounting Officer 会计主任 O*7Gl G  
accounting period 会计报告期;会计期 :. ja~Q  
accounting policy 会计政策;会计方针 e)2s2y@zi  
accounting practice 会计惯例 <_"^eF+fZ  
accounting principle 会计准则 \f7A j>  
accounting record 会计记录 f}1R,N_fC  
accounting report 会计报告 p;VHg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $zvqjT:>  
Accounting Society of China 中国会计学会 ` E2@GX+,  
accounting statement 会计报表 ~ST7@-D0  
accounting system 会计制度;会计系统 b8@gv OB  
accounting transaction 会计事项;帐务交易 pkR+H|  
accounting treatment 会计处理 .w`1;o  
accounting year 会计年度 P|Ojt I  
accretion 增值;添加 ,\BGxGNAmV  
accrual 应计项目;应累算数目 'y?(s+  
accrual basis 应计制;权责发生制 StP7t  
accrual basis accounting 应计制会计;权责发生制会计 i2EXE0;  
accrue 应累算;应计 n"1LVJN7  
accrued benefit 应累算利益 ~#b&UR  
accrued charges 应计费用 0{P Rv./`  
accrued cumulative preference share dividend 应累算的累积优先股股息 *y;(c)_w/%  
accrued expenses 应累算费用 J\@yP  
accrued interest payable 应付利息;应计未付利息 3 UBg"1IC  
accrued interest receivable 应收利息;应计未收利息 d|9B3I*I  
accrued right 累算权益 b'N(eka  
accruing profit 应累算的利润 m};Qng]  
accumulated fiscal reserve 累积财政储备 ?{ "_9g9  
accumulated profit 累积利润;滚存溢利 V+mTo^  
accumulated reserve 累积储备 $Y!$I.+  
accumulation of surplus income 累积收益盈余 q>T7};5m2  
acquired assets 既得资产 xi]qdiA  
acquisition 收购;购置;取得 :Z@!*F  
acquisition cost 购置成本 qe!\ oh  
acquisition expenses 购置费用 .I@jt?6X  
acquisition of 100% interest 收购全部股权 qn+b*4  
acquisition of control 取得控制权 (P-Bmu!s  
acquisition of fixed assets 购置固定资产 }?pY~f  
acquisition of shell “买壳” (bIg6_U7\  
acquisition price 收购价 +K3SAGm  
act of God 天灾 S?bG U8R5  
acting partner 执事合伙人 ^&'&Y>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 )|88wa(M  
active partner 积极参与的合伙人 6O^'J~wiI  
active trading 交投活跃 7[wHNJ7)r  
actual circulation 实际流通 ZX0ZN2 ]  
actual cost 实际成本 H*DWDJxmV  
actual expenditure 实际开支;实际支出 QPf#y7_@u  
actual income 实际入息;实际收入;实际收益 HeagT(rN'  
actual market 现货市场 KB$s7S"=  
actual price 现货价;实际价格 ?d*0-mhQ,  
actual profit 实际利润 / -ebx~FX&  
actual quotation 实盘;实际价位;实际报价 qV%t[>  
actual year basis 按实际年度计算 smpz/1U  
actuals 实货 x<'(b7{U0  
actuarial investigation 精算调查 7a@%^G @!  
actuarial principle 精算原则 'sCj\N  
actuarial report 精算师报告 zDbjWd  
Actuarial Society of Hong Kong 香港精算学会 nDh]: t=  
actuarial valuation 精算师估值 }E5oa\ 1u  
actuary 精算师 E\V-< ]o  
ad referendum agreement 暂定协议;有待覆核的协定 Y"G U"n~  
ad valorem duty 从价税;按值征税 :/N/u5.]  
ad valorem duty system 从价税制 '/^bO#G:  
ad valorem fee 从价费 b_&;i4[  
ad valorem tariff 从价关税 !c`K zqP  
additional allowance 额外免税额 #"^F:: b-  
additional amount for unexpired risk 未过期风险的额外款额 KgtMrT5<q  
additional assessable profit 补加应评税利润 Lw 7,[?,Z  
additional assessment 补加评税 ,?"cKdiZ  
additional commitment 额外承担 D|W^PR:@h  
additional commitment vote 额外承担拨款 2\flTO2Ny  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }QszOi\fV1  
additional dependent parent allowance 供养父母额外免税额 PiD%PBmUl  
additional provision 额外拨款 ~429sT(   
additional stamp duty 附加印花税 W+[XNIg5   
additional tax 补加税罚款;补加税款 vc.:du  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 z~TG~_s  
adjudged bankrupt 被裁定破产 \Kph?l9Ww  
adjudicated bankrupt 裁定破产人 9o<}*L   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 j?&Rf,,%  
adjudication of bankruptcy 裁定破产;宣告破产 6#S}EaWf  
adjudication of insolvency 裁定无力偿还债务 L&wJ-}'l  
adjusted actual 经调整的实数;调整后的实数 cd36f26`"w  
adjusted current assets 经调整的流动资产;调整后的流动资产 cd8~y  
adjusted figure 经调整的数字;调整后的数额 !`8WNY?K  
adjusted liabilities 经调整的负债;调整后的负债 )D ^.{70N  
adjusted loss 经调整的亏损;调整后的亏损 SST1vzm!  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 2ZMYA=[!  
adjusted profit 经调整的利润;调整后的利润 l0Myem v?z  
adjusted surplus 经调整的盈余额;调整后的盈余额 h_K(8{1  
adjusted value 经调整的价值;调整后的价值 <qD/ #$   
adjustment 调整;修订;理算〔保险〕 #hEN4c[Ex  
adjustment centre 调剂中心 6iwIEb  
adjustment lag 调整过程的时间差距;调整时差 $dAQ'\f7  
adjustment mechanism 调整机制 [AzQP!gi  
adjustment of loss 亏损调整 jk-hIl&  
adjustment process 调整过程;调整程序 Qe=,EXf  
adjustment range 调整幅度 ^dB~#A1  
administered exchange rate 受管制汇率 c}iVBN6~.<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OhmKjY/}  
administration expenses 行政费用 ,3_;JT"5  
administration fee 手续费;行政费 TrxZS_  
administration in bankruptcy 破产管理 Z:3N*YkL  
administration order 遗产管理令 h^F^|WT$  
administrator 管理人;遗产管理人 0be1aY;m&  
administrator of the estate 遗产管理人  _6a+" p  
admission of debt 债项承认书 `UFRv   
admission of proof 接纳债权证明 IUco 8  
advance 放贷款项;垫付款项;预支款项;预付款项 V[-4cu,Ph^  
advance account 暂支帐目;预付款帐户 ~b+TkPU   
advance compensation 预付补偿金 =5NrkCk#V  
advance from shareholder 股东垫款 4`F(RweGx  
advance pending reimbursement 预支以待日后付还 k9j_#\E[  
advanced economy 先进经济体系 .Ap-<FB  
advancement 预付;预付财产 o:kiIZ]  
advances warrant 垫款令 qms+s~oA  
advancing 贷出  :[:5^R  
adverse balance 逆差 %"GF+  
adverse exchange 逆汇 Ju3-ZFUS4  
advertisement addressed to shareholders 在报章刊登的致股东通告 _{CMWo"l  
advice for collection 托收通知书 P( >*gp  
advice of drawing 提款通知书;汇票通知书 -x~h.s,  
advice of payment 付款通知 /C(lQs*l  
Advisory Committee [Securities and Futures Commission] ' N$hbl  
谘询委员会〔证券及期货事务监察委员会〕 ,]?Xf >  
Advisory Committee on Diversification 经济多元化谘询委员会 jR-`ee}y2  
affidavit 誓章;遗产申报誓章 '>[l1<d!G  
affidavit of no receipt 述明无收款的誓章 jf0D  
affiliate 联号;联营公司;附属公司 NpV# zzE  
affiliated company 附属公司;联号;联营公司 mm-!UsT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Rd6? ,  
affordability 负担能力 9{{QdN8  
African Development Bank [AfDB] 非洲开发银行 :.kc1_veYS  
after-acquired property 事后取得的财产 cW B>  
after-hours dealing 市后交易 N9LBji;nH  
after-tax profit 税后盈利;税后利润;税后溢利 V@gweci  
agency agreement 代理协议 ^lVZW8  
agency expenses 代理机构的开支 Wbo{v r[2+  
agency fee 代理费 IC&xL9  
Agency Law 《代理法》 .`Ey'T_  
agent 代理人;承销人 "]M:+mH{]  
agent of company 公司代理人 ;J|sH>i  
agent's fee 代理人费;经纪费 &phers  
aggregate 总计;总数;总体数字  W7I.S5  
aggregate amount 总款额;总额 s*`_Ka57]~  
aggregate assets and liabilities 总体资产与负债 FqQqjA  
aggregate at constant price 按固定价格计算的总体数字 WP)r5;Hv`  
aggregate demand 总需求 *Ag</g@ h  
aggregate gross position 总持仓量 C^ngdba\  
aggregate limit 总限额 xWk:7,/  
aggregate of salaries tax 合计薪俸税 yOKpi&! r  
aggregate performance 总体表现;总体业绩 m0xL'g6F  
aggregate supply 总体供应 2NS(;tBB0  
aggregate surplus 总盈余 K)z{R n  
aggregate total 整体总额 uC{qaMQ  
aggregate value 总值;合计价值 (XtN3FTY  
aggregated basis 合计基准 S~BBBD  
aggregated net chargeable income 合计应课税入息实额 8:9m< ^4S(  
aggregation 合并计算;合计;总和 &R$6dG4  
aggregation of incomes of husband and wife 夫妇入息合并计算 eF]`?AeWQ  
aggregation of property 财产的总和 .FUws  
agio 差价;贴水 3IXai)6U  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 H;('h#=cD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v+a$Xh3Y~  
《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》 on?<3eED  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *'5 )CC  
《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》 Dep.Qfv{-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B|%(0j8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 32y GIRV  
agreement for a settlement 授产协议 ;pk4Voo$  
agreement for assignment 转让协议 }DH3_M!  
agreement for sale 售卖协议;买卖协议 V_b"^911r  
agreement for sale and purchase 买卖协议 >*DR>U  
agreement for the payment of interest 支付利息协议  y|r+<  
agreement for the repayment of money 还款协议 W?y7mw_S  
agreement of reinsurance 再保险协议 XY1D<  
Agricultural Bank of China 中国农业银行 +Sz%2 Q  
air passenger departure tax 飞机乘客离境税 U^qQ((ek  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \o-9~C\c*  
airport tax 机场税 "Zk# bQ2j  
alcohol duty 酒精税 7Mx F? I  
alienation 让与;让渡;转让 C\%T|ZDE  
alimony 生活费;赡养费 -Ky<P<@ezm  
All Ordinaries Index [AOI] 所有普通股指数 _~q!<-Z  
all risks 全险;综合险 MW^(  
All Sales Record for Stock Market 《股票市场成交报告》 A0mj!P9  
Allied Capital Resources Limited 新联财务有限公司 'p%aHK{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /j7e q  
allocation letter 拨款信件 %S$P<nKN5  
allocation of fund 分配款项;预留款项 @zu IR0Gr)  
allocation of profit 利润分配;溢利分配 z{wW6sgPr  
allocation warrant 拨款令 36]pE<  
allotment 分配;配股 YUGE>"{  
allotment notice 股份配售通知;配股通知 VO"/cG;]*  
allotment of shares 股份分配 !H)$_d \uj  
allowable 可获宽免;免税的 E[Xqyp!<  
allowable business loss 可扣除的营业亏损 2@TgeV0Y[  
allowable expenses 可扣税的支出 DIsK+1  
allowance 免税额;津贴;备抵;准备金 Q#kSp8  
allowance for debts 债项的免税额 EC9bCd-z  
allowance for depreciation by wear and tear 耗损折旧免税额 F747K);_  
allowance for funeral expenses 殡殓费的免税额 }I}/e v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;$a+ >  
allowance for repairs and outgoings 修葺及支出方面的免税额 0o2*X|i(  
allowance to debtor 给债务人的津贴 0H$6_YX4 A  
alteration of capital 资本更改 2/WtOQI B  
alternate trustee 候补受托人 GGM|B}U p  
amalgamation 合并 |Do+=Gr$t@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]et ]Vkg  
ambit of charges 征税范围;收费范围 DB~3(r?K  
amended valuation 经修订的估值 ddTsR  
American Commodities Exchange 美国商品交易所 xL&evG#  
American Express Bank Limited 美国运通银行 rt rPRR\:"  
American Stock Exchange 美国证券交易所 uBp,_V?  
amortization 摊销 0Cg}yyOz  
amount due from banks 存放银行同业的款项 #!0=I s^  
amount due from banks abroad 存放海外银行同业的款项 [ Xa,|  
amount due from holding companies 控股公司欠款 Fe[)-_%G  
amount due from local banks 存放本港银行同业的款项 V),wDyi  
amount due to banks 银行同业的存款 bUzo>fm_  
amount due to banks abroad 海外银行同业的存款 tG7F!um(  
amount due to holding companies 控股公司存款 X!b+Dk  
amount due to local banks 本港银行同业的存款 |D% O`[k+  
amount due to outport banks 外埠银行同业的存款 )_&P:;N  
amount for note issue 发行纸币的款额 %nS(>X<B  
amount of bond 担保契据的款额 _ez*dE%  
amount of consideration 代价款额 ]/9@^D}&  
amount of contribution 供款数额 CL|d>  
amount of indebtedness 负债款额 0&~ JC>S  
amount of principal of the loan 贷款本金额 m >Rdsn~l  
amount of rates chargeable 应征差饷数额 3 <A?  
amount of share capital 股本额 &ir|2"HV  
amount of sums assured 承保款额 }>5R9  
amount of variation 变动幅度 (+CNs  
amount of vote 拨款数额 dfA2G<Uc  
amount payable 应付款额 -k?K|w*X  
amount receivable 应收款额 &ggOm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y|l&mK?  
analysis 分析 M=M~M$K  
ancillary risk 附属风险 [;C|WTYSL  
annual account 周年帐目;周年帐目报表;年度决算;年结 o5E5s9n  
annual accounting date 年结日期 Gw$Y`]ipy  
annual allowance 每年免税额;年积金;年度津贴;年津 6Y%{ YQ}s|  
annual balance 年度余额 { v  [  
annual disposable income 每年可动用收入 qOTo p-  
annual estimates 周年预算 w)XnMyD(P  
annual fee 年费 8DuD1hZq  
annual general meeting 周年大会 }Ip1|Gj  
annual growth rate 年增率;每年增长率 rQ-,mq  
annual long-term supplement 长期个案每年补助金 $qR<_6j  
annual pensionable emolument 可供计算退休金的年薪 )GKY#O09x9  
annual report 年报 N}ugI`:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a)8;P7  
annual return 周年报表;周年申报表;每年报税表格  9+ A~(  
Annual Return Rules 《周年报表规则》 b&*)C#7/T  
annual review of consumer prices 每年消费物价回顾 ;04< 9i  
annual roll-forward basis 逐年延展方式 kxLWk%V  
annual salary 年薪 ":_~(?1+  
annual statement 年度报表;年度决算表 a0jzt!ci  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6u9?  
annuitant 年金受益人 &u4;A[- R  
annuity 年金 Ftdx+\O_i&  
annuity contract 年金合约 d}2(G2z^  
annuity on human life 人寿年金 <2e[;$  
antecedent debt 先前的债项 ,YBe|3  
ante-dated cheque 倒填日期支票 4iv&!hAc;  
anticipated expenditure 预期开支 Yy{(XBJ~%t  
anticipated net profit 预期纯利 wzF%R {;  
anticipated revenue 预期收入 'A,)PZL9i  
anti-inflation measure 反通货膨胀措施 :rU,7`sE/  
anti-inflationary stance 反通货膨胀立场 q $=[v  
apparent deficit 表面赤字 d5"rCd[  
apparent financial solvency 表面偿债能力 &bigLe  
apparent partner 表面合伙人 ]2c0?f*Y7  
application for personal assessment 个人入息课税申请书 s~m]>^?8MR  
application of fund 资金应用 }"&Ye  
application to release as liquidator and to destruct the books of accounts and documents txiX1o!/L  
申请免除清盘人职务及毁灭帐簿与文件 Js&.p9S2  
appointed actuary 委任精算师 lf\^!E:  
appointed auditor 委任核数师;委任审计师 YH&q5W,KX  
appointed trustee 委任的受托人 NpxgF<G  
appointer 委任人 zJ_y"bt  
apportioned pro rata 按比例分摊 /@1pm/>ZaN  
apportionment 分配;分摊 hlfdmh? /  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =z4J[8bb  
apportionment formula 分摊方程式 V0G[f}tm'  
apportionment of estate duty 遗产税的分摊 F#~*j  
appraisal 估价;评估 !8YA1 o  
appreciable growth 可观增长 30O7u3Zrb  
appreciable impact 显着影响 y@<&A~Cl^  
appreciable increase 可观增长 buDz]ec b  
appreciation 增值;升值 }/4),W@<  
appreciation against other currencies 相对其他货币升值 }^ =f%EjV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m%b# B>J,n  
appreciation tax 增值税 2|&SG3e+(I  
appropriation 拨款;拨用;拨付 rl x6a@MiD  
appropriation account 拨款帐目 L^=G(op*  
Appropriation Bill 拨款法案 +~sqv?8  
appropriation-in-aid system 补助拨款办法 6#Rco%07zI  
approved assets 核准资产 +$F,!rV-s  
approved basket stock 认可一篮子证券 B}J0 d  
approved budget 核准预算 8~F?%!X  
approved charitable donation 认可慈善捐款 e@1A_q@.  
approved charitable institution 认可慈善机构 HM#|&_gV  
approved currency 核准货币;认可货币 Z)f?X  
approved estimates 核准预算 !="8ok+  
approved estimates of expenditure 核准开支预算 0lOR.}]q  
approved overseas insurer 核准海外保险人 Pj_*,L`mZ  
approved overseas trust company 核准海外信托公司 f`iDF+h<6  
approved pooled investment fund 核准汇集投资基金 av_ +M;G  
approved provident fund scheme 认可公积金计划 GE? \Vm  
approved provision 核准拨款 /!N=@z)  
approved redeemable share 核准可赎回股份 SXC 7LJm<g  
approved regional stock 认可地区性证券 nX\mCO4T  
approved retirement scheme 认可退休金计划 yq1 G6hw  
approved subordinated loan 核准附属贷款 o$Y#C{wC%  
arbitrage 套戥;套汇;套利 rs,'vV-2\  
arbitrageur 套戥者;套汇者 qt6@]Y  
arbitrary amount 临时款项 {vT9I4d8  
arrangement 措施;安排;协定 XM#nb$gl  
arrears 欠款 FNw]DJ]  
arrears of pay 欠付薪酬 a}iP +#;  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;%k C?Vzi  
articles of association 组织章程;组织细则;组织章程细则 TM|PwY  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `2]TPaWGh  
ascertainment of profit 确定利润 h6}rOchj  
"Asia Clear" “亚洲结算系统” :, 3S5!(y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F%.UpV,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZUvc|5]  
Asian Development Fund [ADF] 亚洲发展基金 Xq<_r^  
Asian dollar bond 亚洲美元债券 X4+H8],)  
Asian dollar market 亚洲美元市场 c&Eva  
Asian dollar rate 亚洲美元利率 G&t|aY-   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'ka$@,s:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JcMl*k  
asked price 沽盘;喊价;索价;卖方报价 >UV}^OO  
assessable income 应评税入息 .*X=[" F  
assessable loss 应评税亏损 g)!q4 -q  
assessable profit 应评税利润 18p4]:L  
assessable value 应评税值 &C)97E  
assessed profit 估定利润 )3<>H!yG}  
assessed value 经评估价值 '4,IGxIq  
assessment 评税;评定;估价;评税单 {;6a_L@q;|  
assessment number 评税编号;估价编号  ;]bW  
assessment of additional tax 补加税评税 B79~-,Yh  
assessment of performance 业绩评估;实绩评价 %;|dEY  
Assessor 评税主任 @= =)  
asset price bubbles 资产价格泡沫 zbGZ\pz  
asset-backed securities 具资产保证的证券 H/.UDz  
assets accretion 资产增值 S <-5<Pg  
assets and liabilities 资产与负债 ZE= Yn~XM  
assets betterment statement 资产递增表;资产改进表 `U|zNizO  
assets lending 实物放款;有抵押贷款 C\OZs%]At  
assets of the company passing on the death 死者去世时转移的公司资产 #k[Y(_  
assets pledged as security for liabilities 用作负债抵押的资产 ~ Nf|,{[(5  
assets portfolio 资产投资组合 ]EUQMyR  
assets price 资产价格 TtH!5{$s  
assets quality 资产质素 >yVp1Se  
assets realization 资产变现 %NTJih`  
assets refinancing arrangement 资产再集资安排 MOay^{u  
assets securitization 资产证券化 h%NM%;"H/  
assets situated outside Hong Kong 在香港以外地方的资产 WBA7G  
assets stripping 削减资产;拆卖资产 T LF'7ufq  
assets value 资产值 )heHERbJ  
assignee 承让人 g/\cN(X  
assignment 转让;转让书;转让契 ZLdIEBi=  
assignment of interest 权益转让 YpRhl(|  
assignment of letters patent and trade mark 专利证书及商标转让 #&fu"W+D96  
assignment of property 物业转让;物业转让书 0\s&;@xKk  
assignment right 转让权 cMoJHC,!  
assignor 转让人 wA)n ryXV  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2;J\Z=7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Bu+?N%CBi  
associate member 附属会员 Ta/ u&t4  
associated body corporate 相联法人团体 Qw }1mRv  
associated company 相联公司;联属公司 7,8TMd1`M  
associated corporation 相联法团 }T AG7U*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pd & HC  
公认会计师公会〔英国〕 i[ws%GfEv  
Association of Futures Exchange Brokers 香港期货经纪协会 N8x.D-=gG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 TIR Is1  
association of underwriters 承保人组织 %DA`.Z9 #  
assumption of control 接管 b`,Sd.2=('  
assurance 担保;保险;转易;转易书 ;:+2.//  
assurance of interest 权益的转易 0PsQ 1[1  
at 19XX price 按一九XX年价格计算 ;DVg[#  
at a discount 按赔价计算;按贴水价格计算;打折扣 @A(jo32  
at a premium 按溢价计算;按升水价格计算 v-^tj}jA  
at call 通知付款;按通知 rKd|s7l  
at constant market price 按固定市价计算 /L@6Ae  
at constant price 按固定价格计算 qDz[=6BF  
at cost 按成本计算 Kp1 F"!  
at current market price 按当时市价计算;按现时市价计算 j]]5&u/l  
at current price 按当时价格计算;按现时价格计算 Q&_#R(3j;  
at factor cost 按要素成本计算;按生产要素成本计算 IiE^HgM  
at money-of-the-day price 按付款当日价格计算 t)g %9 k^  
at or better 按指定或较佳价位〔买卖指令〕 J&}1=s  
at par 按面值计算;平价 {XUSw8W'  
at sight 见票即付 v\qyDZVV  
at the close 按收市盘 p~""1m01,D  
at the opening 按开市盘 s0/m qZ]s  
attestation 见证;见证条款 [p}~M-$V8Y  
at-the-money option 平价期权 ^N 4Y*NtV7  
attorney 受权人;受托代表人 Q~k|lTf  
attornment 新拥有人承认书 _x#y   
attributable profit 可归属利润 d6 -q"  
attributable share value 可归属股份价值 ;l `Ufx  
Auckland Stock Exchange 奥克兰证券交易所 Y9vVi]4  
auction 拍卖 +aPe)U<t  
auctioneer 拍卖商 5MZv!N   
audit 审计;核数 \u(Gj]B#"  
Audit Commission 审计署 }J92TV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?i\V^3S n$  
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〕 TcJJ"[0  
audit review 帐目审查 8ph1xQ'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m qUDve(  
audited account 审计帐目;经审计的帐目 h4MBw=Tz~  
audited annual account 经审计的周年帐目 UX.rzYM&T  
audited balance sheet 经审计的资产负债表  E<0Mluk  
auditor 核数师;核数主任;审计师 5J&Gc;  
auditor's certificate 核数师证明书;审计师证明书 X*d!A >s  
auditor's report 核数师报告;审计师报告 !W0JT#0  
Aussie bond 澳元债券 g 2'K3e?.%  
austerity budget 紧缩预算 U2vb&Qu/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \yxGE+~P  
Australia All Ordinaries Index 澳洲所有普通股票指数 r<LWiM l?  
Australian Dollar [AUD] 澳元 _FS #~z'j  
Australian Options Market 澳大利亚期权市场 QQS "K g  
Australian Securities Commission 澳洲证券事务监察委员会 7!m<d,]N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B4+u/hkbh?  
Australian Stock Exchange 澳大利亚证券交易所 u(? U[pe[  
Austrian Schilling [ATS] 奥地利先令 \_(0V"  
authentication 认证;鉴证 [eTEK W]  
authority to purchase 委托购买证;委购书 /l3Oi@\  
authorization 认可;核准;授权;授权书 Nl%5OBm  
authorization by direction 指示授权 Sz')1<  
authorization by instruction 指令授权 2e3AmR@*  
authorization by warrant 令状授权 b'R]DS{8  
authorization of unit trust 单位信托的认可 BePb8 k<y  
authorized agent 指定代理人 48G^$T{  
authorized capital 法定资本 r;H#cMj  
authorized clerk 出市员 CD^@*jH9"  
authorized dealer 认可交易商 p?P.BU\CR  
authorized financial institution 认可财务机构 !O'p{dj][  
authorized fund 认可基金 Xq ew~R^MP  
authorized fund house 获授权的基金公司;认可基金公司 vMn$lT@  
authorized institution 认可机构 {BaPK&x,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8. +f@wv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j>v8i bS(  
authorized insurer 获授权保险人;获认可承保人 4mX]JH`UTe  
authorized investment 特准投资项目 cSG(kFQ  
authorized person 获授权人 8(S|=cR  
authorized representative 获授权代表 "e>9R'y  
authorized share capital 法定股本 bS55/M w  
automated quotation system 自动报价系统 EKsOj&ZiJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y(K`3? A  
自动交易系统〔香港期货交易所有限公司〕 78?{;iNv  
automatic adjustment mechanism 自动调整机制 7M?Sndp$  
automatic adjustment system 自动调整系统 @j%@Z  
Automatic Clearing House 自动票据交换所 +G7[(Wz(z  
automatic exchange rates accumulation system 自动化汇率累集系统 ,5 3`t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H&k&mRi  
automatic teller machine [ATM] 自动柜员机 1UB.2}/:  
autopay 自动转帐 92b}N|u  
available assets 可用资产 )2Y]A^Y   
available fiscal reserve 现存财政储备 XQ}7.u!  
available profit 可用利润 G[OJ <px  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 la$%%@0/  
average 平均;平均数;海损 &/otoAr(  
average basic salary 平均基本薪金 S'@Ok=FSy  
average consumer expenditure 平均消费开支;一般消费开支 &Fk|"f+  
average cost 平均成本 mfDt_Iq  
average cost of land production 增辟土地平均成本 {\LLiU}MJC  
average daily turnover 平均每日成交额 ^ ~Tn[w W_  
average daily wage rate 平均每日工资率 {sq:vu@NC  
average expenditure pattern 平均开支模式 I;, n|o  
average growth rate 平均增长率 9c{ ~$zJW  
average net fixed assets 固定资产平均净值 , BZ(-M  
average of relatives 相对价格平均数 k%s,(2)30  
average price 平均价格 65mfq&"P ?  
average propensity to consume 平均消费倾向;一般消费倾向 Wm)Id_  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v9t'CMU  
average rate 平均率 >.XXB 5a  
average revenue 平均收入;平均收益 <l+hcYam  
average stock 平均库存;平均存货 -|=)  
average yearly rent 平均年租 N\CHIsVm>  
avoidance of double taxation 避免双重课税 ;2sP3!*  
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 C]na4yE 8  
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