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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: d- X6yRjnj  
A share A股;甲类股份 xUW\P$  
abatement of tax 减税;减扣免税额 |Y-{)5/5}  
ABN AMRO Bank N.V. 荷兰银行 $6[%NQp  
above-the-line expenditure 线上项目支出;经常预算支出 91f{qq=#J{  
above-the-line receipt 线上项目收入;经常预算收入 V^* ];`^  
ABSA Asia Limited 南非联合亚洲有限公司 NUO#[7OK+x  
absolute change 绝对数值变更 CvOji 1  
absolute expenditure 实际开支 0r_3:#Nn  
absolute guideline figure 绝对准则数字 (YV]T!q  
absolute interest 绝对权益 qjr:(x/  
absolute order of discharge 绝对破产解除令 S_eD1iY2-  
absolute profit margin 绝对利润幅度 PJfADB7Y  
absolute value 实值;绝对值 d/"%fpp^0G  
absolutely vested interest 绝对既得权益 XE#a#  
absorbed cost 已吸收成本;已分摊成本 plNoI1st  
absorption 吸收;分摊;合并 8}M-b6R V  
absorption rate 吸收率;摊配率;分摊率 MnL o{G]  
ACB Finance Limited 亚洲商业财务有限公司 *x!j:/S`n  
acceptable form of reciprocity 合理的互惠条件 ltWEA  
acceptable rate 适当利率;适当汇率 L`2(u!i J  
acceptance agreement 承兑协议 t.rlC5 k  
acceptance for honour 参加承兑 XY`{F.2h  
acceptor 承兑人;接受人;受票人 XWq`MwC9  
acceptor for honour 参加承兑人 9q/k,g  
accident insurance 意外保险 fw&cv9X(IU  
Accident Insurance Association of Hong Kong 香港意外保险公会 (Sv=R(_s  
accident insurance scheme 意外保险计划 :$=]*54`T  
accident year basis 意外年度基准 + *W%4e  
accommodation 通融;贷款 ge#0Q L0K  
accommodation bill 通融票据;空头票据  2S  
accommodation party 汇票代发人 7+NBcZuG9  
account balance 帐户余额;帐户结余 awU! 3)B  
account book 帐簿 (^HU|   
account collected in advance 预收款项 ~XeWN^l(Ov  
account current book 往来帐簿 <)$e*HrI  
account of after-acquired property 事后取得的财产报告 XQ'$J_hC  
account of defaulter 拖欠帐目 ,Gi%D3lA  
account payable 应付帐款 \? n<UsI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <@S'vcO  
account receivable 应收帐款 )H1\4LeP  
account receivable report 应收帐款报表 $RA+StF!]  
account statement 结单;帐单;会计财务报表 :Z[|B(U  
account title 帐户名称;会计科目 h wi!C}  
accountant's report 会计师报告 Gh5 3 Pne  
Accountant's Report Rules 会计师报告规则 ]."t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 x'v-]C(@  
Accounting Arrangements 《会计安排》 r9Vt}]$aG  
accounting basis 会计基础 g#iRkz%l)&  
accounting by Official Receiver 破产管理署署长呈交的帐目 + Pc2`,pw|  
Accounting Circular 《会计通告》 3^Q;On|  
accounting class 会计类别 {_G_YL[  
accounting date 记帐日期;会计结算日期 5(>ux@[qI:  
accounting for money 款项核算 F! [Gj%~I  
Accounting Officer 会计主任 8kf5u#,'  
accounting period 会计报告期;会计期 V8O-|7H$ v  
accounting policy 会计政策;会计方针 l3Qt_I)L  
accounting practice 会计惯例 V.e30u5  
accounting principle 会计准则 5yL\@7u`  
accounting record 会计记录 g [u*`]-;v  
accounting report 会计报告 03n+kh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {^.q6,l  
Accounting Society of China 中国会计学会 r,<p#4(>_  
accounting statement 会计报表 TVZf@U  
accounting system 会计制度;会计系统 +<T361eyY  
accounting transaction 会计事项;帐务交易 <CcSChCg  
accounting treatment 会计处理 :sS4T&@1=  
accounting year 会计年度 (kVxa8 0  
accretion 增值;添加 kr\#CW0?  
accrual 应计项目;应累算数目 Bdcs}Ga  
accrual basis 应计制;权责发生制 I{$TMkh[  
accrual basis accounting 应计制会计;权责发生制会计 ctoh&5%!n+  
accrue 应累算;应计 Ub{7Xk n  
accrued benefit 应累算利益 |fB/hs \  
accrued charges 应计费用 b{CS1P  
accrued cumulative preference share dividend 应累算的累积优先股股息 %0zp`'3Y  
accrued expenses 应累算费用 V)fF|E~0  
accrued interest payable 应付利息;应计未付利息 cte Wl/v  
accrued interest receivable 应收利息;应计未收利息 12V-EG i  
accrued right 累算权益 M_O)w^ '  
accruing profit 应累算的利润 ~#dfZa&   
accumulated fiscal reserve 累积财政储备 * EPJeblAV  
accumulated profit 累积利润;滚存溢利 $3S`A]xO  
accumulated reserve 累积储备 9T\\hM)k  
accumulation of surplus income 累积收益盈余 Gb4p "3  
acquired assets 既得资产 J'%W_?wZ  
acquisition 收购;购置;取得 z:8ieJ)C  
acquisition cost 购置成本 o?d`o$  
acquisition expenses 购置费用 GM Y[Gd  
acquisition of 100% interest 收购全部股权 <Zo{D |hW  
acquisition of control 取得控制权 n0FzDQt26  
acquisition of fixed assets 购置固定资产 [1l OGck[  
acquisition of shell “买壳” _n0NE0  
acquisition price 收购价 ,*sKr)9)  
act of God 天灾 b"2_EnE}1  
acting partner 执事合伙人 IC6'>2'=T  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;*{Ls#  
active partner 积极参与的合伙人 e F(oHn,  
active trading 交投活跃 NE><(02qW  
actual circulation 实际流通 ` Nv1sA#C  
actual cost 实际成本 F;MACu;x  
actual expenditure 实际开支;实际支出 kZ0z]Y  
actual income 实际入息;实际收入;实际收益 Ekn3ODz,  
actual market 现货市场 h05BZrE  
actual price 现货价;实际价格 YB_fy8Tfx  
actual profit 实际利润 B@ >t$jK  
actual quotation 实盘;实际价位;实际报价 On(.(7sNc  
actual year basis 按实际年度计算 yb-4[C:i  
actuals 实货 RS|*3 $1  
actuarial investigation 精算调查 `Bb32L   
actuarial principle 精算原则 ~ %Ij5PD  
actuarial report 精算师报告 Z6nQW53-  
Actuarial Society of Hong Kong 香港精算学会 FP")$ ,=s  
actuarial valuation 精算师估值 Ih[k{p  
actuary 精算师 E_0i9  
ad referendum agreement 暂定协议;有待覆核的协定 {*"\6 8e  
ad valorem duty 从价税;按值征税 oz%{D@CF  
ad valorem duty system 从价税制 M}`T-"qf  
ad valorem fee 从价费 I0N~>SpZ5  
ad valorem tariff 从价关税 iGBHlw;A  
additional allowance 额外免税额 [sK'jQo-[1  
additional amount for unexpired risk 未过期风险的额外款额 hbSKlb0d  
additional assessable profit 补加应评税利润 Of-8n-  
additional assessment 补加评税 EgRuB@lw76  
additional commitment 额外承担 Rsx?8Y^5  
additional commitment vote 额外承担拨款 8g?2( MT;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y}h&dAr  
additional dependent parent allowance 供养父母额外免税额 39x 4(  
additional provision 额外拨款 %6x3 G  
additional stamp duty 附加印花税 OX}ZdM!&f  
additional tax 补加税罚款;补加税款 V"T5<HA9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 w6ck wn,  
adjudged bankrupt 被裁定破产 4 g8t  
adjudicated bankrupt 裁定破产人 EL6<%~,V"I  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _`Dz%(c  
adjudication of bankruptcy 裁定破产;宣告破产 \SBAk h  
adjudication of insolvency 裁定无力偿还债务 `69xR[f  
adjusted actual 经调整的实数;调整后的实数 u~!Pzz3"  
adjusted current assets 经调整的流动资产;调整后的流动资产 \Hu?K\SWs  
adjusted figure 经调整的数字;调整后的数额 zpy&\#Vc  
adjusted liabilities 经调整的负债;调整后的负债 }vZTiuzC  
adjusted loss 经调整的亏损;调整后的亏损 O`_]n  
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 16"L;r  
adjusted profit 经调整的利润;调整后的利润 1i#U&  
adjusted surplus 经调整的盈余额;调整后的盈余额 M8VsU*aU  
adjusted value 经调整的价值;调整后的价值 /px`FuJI(  
adjustment 调整;修订;理算〔保险〕 t'DIKug&  
adjustment centre 调剂中心 }:\e "Bfv  
adjustment lag 调整过程的时间差距;调整时差 F<O<=Ww  
adjustment mechanism 调整机制 =%{E^z>1  
adjustment of loss 亏损调整 XUK%O8N#9  
adjustment process 调整过程;调整程序 XcKyrh;i  
adjustment range 调整幅度 G{.A5{  
administered exchange rate 受管制汇率 n>YgL}YZ?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9LUk[V  
administration expenses 行政费用 Pu}PE-b  
administration fee 手续费;行政费 7'7o^> !  
administration in bankruptcy 破产管理 ?Hbi[YD  
administration order 遗产管理令 lWFm>DiLY  
administrator 管理人;遗产管理人 ^t[br6G  
administrator of the estate 遗产管理人 2\#~%D>[  
admission of debt 债项承认书 7H. HiyppW  
admission of proof 接纳债权证明 _:Ov-HIR  
advance 放贷款项;垫付款项;预支款项;预付款项 ze uSk| O  
advance account 暂支帐目;预付款帐户 h[]3#  
advance compensation 预付补偿金 lAAPV  
advance from shareholder 股东垫款 ^3nB2G.ax  
advance pending reimbursement 预支以待日后付还 6MbMAh5>  
advanced economy 先进经济体系 mnH1-}oL  
advancement 预付;预付财产 :Ek3]`q#  
advances warrant 垫款令 'D?sRbJ=  
advancing 贷出 u]<`y6=&C  
adverse balance 逆差 Jh%k:TrBm  
adverse exchange 逆汇 9QkIMJf0e  
advertisement addressed to shareholders 在报章刊登的致股东通告 $]b&3_O$N8  
advice for collection 托收通知书 {'G u@l  
advice of drawing 提款通知书;汇票通知书 J|b:Zo9<f"  
advice of payment 付款通知 >H?~2O  
Advisory Committee [Securities and Futures Commission] =@k 3*#\  
谘询委员会〔证券及期货事务监察委员会〕 6K5KkEp  
Advisory Committee on Diversification 经济多元化谘询委员会 _LLE~nUK"/  
affidavit 誓章;遗产申报誓章 e(k$k>?  
affidavit of no receipt 述明无收款的誓章 WhL 1OG  
affiliate 联号;联营公司;附属公司 LESF*rh=  
affiliated company 附属公司;联号;联营公司 L\^H#:?t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ec['k&*7,  
affordability 负担能力 3M{b:|3/q  
African Development Bank [AfDB] 非洲开发银行 Y0nuwX*{  
after-acquired property 事后取得的财产 fQ,(,^!;  
after-hours dealing 市后交易 9'!I6;M  
after-tax profit 税后盈利;税后利润;税后溢利 pl.=u0 *  
agency agreement 代理协议 <~Tfi*^+  
agency expenses 代理机构的开支 7@i2Mz/eV  
agency fee 代理费 [oS.B\Vc  
Agency Law 《代理法》 JmVha!<qk  
agent 代理人;承销人 ;%PdSG=U  
agent of company 公司代理人 B'D 4]EB  
agent's fee 代理人费;经纪费 \8S HX  
aggregate 总计;总数;总体数字 WR>2t&;E  
aggregate amount 总款额;总额 ,DbT4Ul c  
aggregate assets and liabilities 总体资产与负债 Vt U  
aggregate at constant price 按固定价格计算的总体数字 mQt?d?6  
aggregate demand 总需求 3yIC@>&y(8  
aggregate gross position 总持仓量 2n5{H fpY  
aggregate limit 总限额 :6Sb3w5h  
aggregate of salaries tax 合计薪俸税 U_e e3KKA  
aggregate performance 总体表现;总体业绩 kx3]A"]>'  
aggregate supply 总体供应 f%Bmx{Ttq  
aggregate surplus 总盈余 Hy1f,D  
aggregate total 整体总额 ACxjY2  
aggregate value 总值;合计价值 R P6R1iN3  
aggregated basis 合计基准 siGt5RH*  
aggregated net chargeable income 合计应课税入息实额 &MF%zJ6  
aggregation 合并计算;合计;总和 5P <  F  
aggregation of incomes of husband and wife 夫妇入息合并计算 !yX4#J(  
aggregation of property 财产的总和 pmi`Er  
agio 差价;贴水 mH09* Z  
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》 %D}]Z=gp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment g,cl|]/\d  
《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》 c95{Xy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %Tv^BYQAZ  
《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》 [KjL`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @g'SH:}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @y`7csb p  
agreement for a settlement 授产协议 =9vmRh? 8  
agreement for assignment 转让协议 ~0@+8%^>;  
agreement for sale 售卖协议;买卖协议 '|N9xL m  
agreement for sale and purchase 买卖协议 CI6qDh6  
agreement for the payment of interest 支付利息协议 cX/ ["AM  
agreement for the repayment of money 还款协议 z"lRfOWI  
agreement of reinsurance 再保险协议 1~P ^ g`  
Agricultural Bank of China 中国农业银行 (1b%);L7  
air passenger departure tax 飞机乘客离境税 )|@UY(VZ^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nxh9'"th  
airport tax 机场税 ur2`.dY>3"  
alcohol duty 酒精税 !ZlNPPrq}  
alienation 让与;让渡;转让 &za~=+  
alimony 生活费;赡养费 yasKU6^R'  
All Ordinaries Index [AOI] 所有普通股指数 1(z+*`"WB&  
all risks 全险;综合险 .EUOKPK4W  
All Sales Record for Stock Market 《股票市场成交报告》 YG6Kvc6T  
Allied Capital Resources Limited 新联财务有限公司 (eAh8^)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y:8*!}fR  
allocation letter 拨款信件 SpUcrK;1  
allocation of fund 分配款项;预留款项 M0zlB{eH  
allocation of profit 利润分配;溢利分配 /0H39]y!~  
allocation warrant 拨款令 ROHr%'owgL  
allotment 分配;配股 -!]dU`:(X  
allotment notice 股份配售通知;配股通知 nY<hfqof  
allotment of shares 股份分配 MM%c   
allowable 可获宽免;免税的 nf MQ3K P  
allowable business loss 可扣除的营业亏损 3#H x^H  
allowable expenses 可扣税的支出 @rVBL<!o,  
allowance 免税额;津贴;备抵;准备金 `&yUU2W  
allowance for debts 债项的免税额 OVm $  
allowance for depreciation by wear and tear 耗损折旧免税额 *u%4]q  
allowance for funeral expenses 殡殓费的免税额 4!dN^;Cb  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pB;p\9A*q  
allowance for repairs and outgoings 修葺及支出方面的免税额 L?n*b  
allowance to debtor 给债务人的津贴 <ctn_"p Z  
alteration of capital 资本更改 $dLPvN  
alternate trustee 候补受托人 If_S_A c  
amalgamation 合并 nP>*0Fq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >K9uwUi|b]  
ambit of charges 征税范围;收费范围 :#QYwb~  
amended valuation 经修订的估值 bu#}`/\_  
American Commodities Exchange 美国商品交易所 ( U |[C*  
American Express Bank Limited 美国运通银行 UC34AKm  
American Stock Exchange 美国证券交易所 8PV`4=,OI  
amortization 摊销 <99Xg_e  
amount due from banks 存放银行同业的款项 81|Xg5g)b  
amount due from banks abroad 存放海外银行同业的款项 ]S~Z8T-[  
amount due from holding companies 控股公司欠款 Dyj5a($9"{  
amount due from local banks 存放本港银行同业的款项 $h-5PwHp  
amount due to banks 银行同业的存款 bG0t7~!{E  
amount due to banks abroad 海外银行同业的存款 U/oncC5  
amount due to holding companies 控股公司存款 4yH=dl4=44  
amount due to local banks 本港银行同业的存款 FPu"/4v&  
amount due to outport banks 外埠银行同业的存款 =,~h]_\_  
amount for note issue 发行纸币的款额  98os4}r  
amount of bond 担保契据的款额 D`lTP(] y  
amount of consideration 代价款额 MD ,}-m  
amount of contribution 供款数额 +BRmqJ3  
amount of indebtedness 负债款额 HX{O@  
amount of principal of the loan 贷款本金额 >]k'3|vV  
amount of rates chargeable 应征差饷数额 YGObTIGJvf  
amount of share capital 股本额 oP".>g-.  
amount of sums assured 承保款额 [2!K 6  
amount of variation 变动幅度 :sBg+MS  
amount of vote 拨款数额 & ;+u.X  
amount payable 应付款额 5B? >.4R  
amount receivable 应收款额 )BY\c7SG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J..>ApX  
analysis 分析 Fr)G h>  
ancillary risk 附属风险 +QIM~tt)  
annual account 周年帐目;周年帐目报表;年度决算;年结 por[p\M.  
annual accounting date 年结日期 F}A@H<?  
annual allowance 每年免税额;年积金;年度津贴;年津 O=#FpPHrdw  
annual balance 年度余额 g`!:7|&,_  
annual disposable income 每年可动用收入 J8$G-~MeJ  
annual estimates 周年预算 DLkNL?a  
annual fee 年费 "| <\\HR  
annual general meeting 周年大会 Dm6}$v'0  
annual growth rate 年增率;每年增长率 EW{z?/  
annual long-term supplement 长期个案每年补助金 Dqe/n_Z  
annual pensionable emolument 可供计算退休金的年薪 W$0<a@  
annual report 年报 fi%u]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6v0^'}  
annual return 周年报表;周年申报表;每年报税表格 3Bz0B a  
Annual Return Rules 《周年报表规则》 RV|: mI  
annual review of consumer prices 每年消费物价回顾 s!09Pxc  
annual roll-forward basis 逐年延展方式 ;PJWd|3  
annual salary 年薪 0sRby!  
annual statement 年度报表;年度决算表 4?X#d)L(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iZQwo3"8r  
annuitant 年金受益人 #{GUu ',?&  
annuity 年金 Z xLjh  
annuity contract 年金合约 l,*v/95h  
annuity on human life 人寿年金 =/" Of  
antecedent debt 先前的债项 rO/mK$  
ante-dated cheque 倒填日期支票 >'/G:\M>A  
anticipated expenditure 预期开支 k=O2s'F`  
anticipated net profit 预期纯利 G|yX9C]R   
anticipated revenue 预期收入 `/<KDd:_t  
anti-inflation measure 反通货膨胀措施  c/I.`@  
anti-inflationary stance 反通货膨胀立场 oq=D9  
apparent deficit 表面赤字 50(/LV1  
apparent financial solvency 表面偿债能力 k`r}Gb  
apparent partner 表面合伙人 :*e0Z2=  
application for personal assessment 个人入息课税申请书 ]?xF'3#  
application of fund 资金应用 viAvD6e  
application to release as liquidator and to destruct the books of accounts and documents N7*JL2Rnq  
申请免除清盘人职务及毁灭帐簿与文件 ]YZ+/:#U7  
appointed actuary 委任精算师 -3X#$k8  
appointed auditor 委任核数师;委任审计师 =eSG7QfS  
appointed trustee 委任的受托人 Va06(Cq  
appointer 委任人 ,*r"cmz  
apportioned pro rata 按比例分摊 tq?lF$mM:  
apportionment 分配;分摊 |^Z1 D TAw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L*9^-,  
apportionment formula 分摊方程式 O: sjf?z  
apportionment of estate duty 遗产税的分摊 K GkzE  
appraisal 估价;评估 'bkecC  
appreciable growth 可观增长 t(CdoE,6  
appreciable impact 显着影响 Lm9y!>1"O  
appreciable increase 可观增长 $GUSTV  
appreciation 增值;升值 XZA3T Z  
appreciation against other currencies 相对其他货币升值 fSl+;|K n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >\8Bu#&s4  
appreciation tax 增值税 dx[<@f2c  
appropriation 拨款;拨用;拨付 y%=\E  
appropriation account 拨款帐目 :N%cIxrqP  
Appropriation Bill 拨款法案 /H@k;o  
appropriation-in-aid system 补助拨款办法 <dDGV>n4;  
approved assets 核准资产 } O9q$-8!  
approved basket stock 认可一篮子证券 +GgWd=X.Y  
approved budget 核准预算 ji`N1e,l  
approved charitable donation 认可慈善捐款 g||{Qmr=1  
approved charitable institution 认可慈善机构 ,>2ijk#  
approved currency 核准货币;认可货币 }.4`zK&SB  
approved estimates 核准预算 TvAA  
approved estimates of expenditure 核准开支预算 z['>`Kt  
approved overseas insurer 核准海外保险人 H]Q Z4(  
approved overseas trust company 核准海外信托公司 \rcbt6H  
approved pooled investment fund 核准汇集投资基金 6J6MR<5'  
approved provident fund scheme 认可公积金计划 Q}W6?XDu  
approved provision 核准拨款 09eS&J<R  
approved redeemable share 核准可赎回股份 lKI1bs]i  
approved regional stock 认可地区性证券 6CLrP} u  
approved retirement scheme 认可退休金计划 95aa  
approved subordinated loan 核准附属贷款 2;5EH 0  
arbitrage 套戥;套汇;套利 !k||-Q &  
arbitrageur 套戥者;套汇者 WhSQ>h!@s  
arbitrary amount 临时款项 0X`Qt[  
arrangement 措施;安排;协定 ss%ahs  
arrears 欠款 jio1 #&  
arrears of pay 欠付薪酬 p(%7|'  
arrears of revenue 逾期未收税款;逾期未收的帐项 vd SV6p.d  
articles of association 组织章程;组织细则;组织章程细则 }-)2CEj3L%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 De4UGX  
ascertainment of profit 确定利润 wQ*vcbQX*  
"Asia Clear" “亚洲结算系统” X7{ueP#L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [E2afC>zrl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 23qTmh  
Asian Development Fund [ADF] 亚洲发展基金 HW"|Hm$Y(  
Asian dollar bond 亚洲美元债券 )}=`Gx5+  
Asian dollar market 亚洲美元市场 A<r@,*(g  
Asian dollar rate 亚洲美元利率 AR]y p{NS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 II)\rVP5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 PLKp<kg  
asked price 沽盘;喊价;索价;卖方报价 IBf&'/ 8\  
assessable income 应评税入息 WHqp7NPl  
assessable loss 应评税亏损 s,"<+80%  
assessable profit 应评税利润 Bra>C  
assessable value 应评税值 ?2%d;tW  
assessed profit 估定利润 h5U@Ys  
assessed value 经评估价值 _$NFeqLww  
assessment 评税;评定;估价;评税单 = I Ls[p  
assessment number 评税编号;估价编号 V? w;YTg  
assessment of additional tax 补加税评税 8uM>UpX  
assessment of performance 业绩评估;实绩评价 KFdV_e5lU  
Assessor 评税主任 nyi}~sB  
asset price bubbles 资产价格泡沫 Av^{$9yl  
asset-backed securities 具资产保证的证券 f`.8.1Rd  
assets accretion 资产增值 O>w Gc8Of\  
assets and liabilities 资产与负债 `ndesP  
assets betterment statement 资产递增表;资产改进表 xSs);XO,  
assets lending 实物放款;有抵押贷款 [95(%&k.Q  
assets of the company passing on the death 死者去世时转移的公司资产 U voX\  
assets pledged as security for liabilities 用作负债抵押的资产 GX&BUP\  
assets portfolio 资产投资组合 =_\5h=`Yx  
assets price 资产价格 "8&pT^  
assets quality 资产质素 7!#x-KR~5  
assets realization 资产变现 "nU5c4   
assets refinancing arrangement 资产再集资安排 efy65+~GG  
assets securitization 资产证券化  >zFe)  
assets situated outside Hong Kong 在香港以外地方的资产 `g<@F^x5  
assets stripping 削减资产;拆卖资产 7u6o~(  
assets value 资产值 BdG~y1%:  
assignee 承让人 "2i{ L '  
assignment 转让;转让书;转让契 ZvpcjP  
assignment of interest 权益转让 sczN0*w&C  
assignment of letters patent and trade mark 专利证书及商标转让 v98=#k!F  
assignment of property 物业转让;物业转让书  Mhm3u  
assignment right 转让权 }\:3}'S.$  
assignor 转让人 xKWqDt  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2xhwi.u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Sf B+;i'D  
associate member 附属会员 \-0@9E<D  
associated body corporate 相联法人团体 cNtGjLpx;  
associated company 相联公司;联属公司 Ah;2\0|t  
associated corporation 相联法团 ^G[xQcM73  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -X'HZ\)  
公认会计师公会〔英国〕 bvuoGG*  
Association of Futures Exchange Brokers 香港期货经纪协会 `ky< *  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %2f``48#  
association of underwriters 承保人组织 R5g -b2Lm  
assumption of control 接管 d=o|)kV  
assurance 担保;保险;转易;转易书 dQYb)4ir  
assurance of interest 权益的转易 ^ ~:f02[D  
at 19XX price 按一九XX年价格计算 gD3s,<>o  
at a discount 按赔价计算;按贴水价格计算;打折扣 Gi~p-OS,  
at a premium 按溢价计算;按升水价格计算 ]@Y8! ,  
at call 通知付款;按通知 b4Br!PL@G  
at constant market price 按固定市价计算 5B#q/d1/a  
at constant price 按固定价格计算 .X\p;~H 5  
at cost 按成本计算 G+stt(k:  
at current market price 按当时市价计算;按现时市价计算 mp!KPw08':  
at current price 按当时价格计算;按现时价格计算 <{bQl L  
at factor cost 按要素成本计算;按生产要素成本计算 )XmV3.rI  
at money-of-the-day price 按付款当日价格计算 }&I\a  
at or better 按指定或较佳价位〔买卖指令〕 ]>E*s3h  
at par 按面值计算;平价 PUV)w\!&is  
at sight 见票即付 uM h[Ht^.  
at the close 按收市盘 _T&?H&#  
at the opening 按开市盘 J0*hJ-/u  
attestation 见证;见证条款 iZ<^p1i  
at-the-money option 平价期权 "CLoM\M)  
attorney 受权人;受托代表人 ym9Z:2g  
attornment 新拥有人承认书 8W#/=Xh?  
attributable profit 可归属利润 I 8vv  
attributable share value 可归属股份价值 MP(R2y  
Auckland Stock Exchange 奥克兰证券交易所 dF:@BEo  
auction 拍卖 z6ISJb  
auctioneer 拍卖商 DZ92;m  
audit 审计;核数 &)JQ6J_|\  
Audit Commission 审计署 =.(yOUI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >A5R  
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〕 %@#+Xpa+  
audit review 帐目审查 -$**/~0zU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @X4Ur+d  
audited account 审计帐目;经审计的帐目 a yn6k=F  
audited annual account 经审计的周年帐目 px %xoY  
audited balance sheet 经审计的资产负债表 26PUO$&b.  
auditor 核数师;核数主任;审计师 X1&Ug ^  
auditor's certificate 核数师证明书;审计师证明书 <nlZ?~%}  
auditor's report 核数师报告;审计师报告 fuSfBtLPR#  
Aussie bond 澳元债券 ^e:C{]S=  
austerity budget 紧缩预算 +%Q:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,A`d!{]5  
Australia All Ordinaries Index 澳洲所有普通股票指数 0{^vqh.La  
Australian Dollar [AUD] 澳元 1 rKKph  
Australian Options Market 澳大利亚期权市场 u.sF/T=6f  
Australian Securities Commission 澳洲证券事务监察委员会 R*a5bKr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d9>*a$x;/  
Australian Stock Exchange 澳大利亚证券交易所 k"D6Vyy`  
Austrian Schilling [ATS] 奥地利先令 n8UQIa4&=  
authentication 认证;鉴证 $R(?@B(  
authority to purchase 委托购买证;委购书 5b45u 6  
authorization 认可;核准;授权;授权书 |z\5Ik!fF]  
authorization by direction 指示授权 Wt4ROj  
authorization by instruction 指令授权 mbB,j~;^6H  
authorization by warrant 令状授权 g\S@@0T{0  
authorization of unit trust 单位信托的认可 (DJLq  
authorized agent 指定代理人 :Rv ?>I j  
authorized capital 法定资本 0T7(c-  
authorized clerk 出市员 I$/*Pt];  
authorized dealer 认可交易商  Ec IgX_\  
authorized financial institution 认可财务机构 9pUvw_9MY  
authorized fund 认可基金 fZ1v|  
authorized fund house 获授权的基金公司;认可基金公司 oNQ;9&Z,^2  
authorized institution 认可机构 7ksh%eV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IhnHNY]<g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LOQoi8j  
authorized insurer 获授权保险人;获认可承保人 c.-h'1  
authorized investment 特准投资项目 A}WRpsA9  
authorized person 获授权人 KiYO,nD;\  
authorized representative 获授权代表 1c_gh12  
authorized share capital 法定股本 q9fCoz  
automated quotation system 自动报价系统 ' QGacV   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B?A c  
自动交易系统〔香港期货交易所有限公司〕 KwK[)Cvv  
automatic adjustment mechanism 自动调整机制 x{{QS$6v  
automatic adjustment system 自动调整系统 n X4R  
Automatic Clearing House 自动票据交换所 ]T|9>o!  
automatic exchange rates accumulation system 自动化汇率累集系统 Xou1X$$z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RapHE; <  
automatic teller machine [ATM] 自动柜员机 F}3<q   
autopay 自动转帐 !`=ms1%U  
available assets 可用资产 e9e%8hL  
available fiscal reserve 现存财政储备 KiW4>@tY  
available profit 可用利润 e~R; 2bk  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?&;d#z*4  
average 平均;平均数;海损 KilgeN:  
average basic salary 平均基本薪金 CvfX m  
average consumer expenditure 平均消费开支;一般消费开支 zvjVM"=G  
average cost 平均成本 L[l ?}\  
average cost of land production 增辟土地平均成本 =OfU#i"c  
average daily turnover 平均每日成交额 $$ %4,\{l  
average daily wage rate 平均每日工资率 y_O[r1MF  
average expenditure pattern 平均开支模式 5tPBTS<<"L  
average growth rate 平均增长率 {Hncm  
average net fixed assets 固定资产平均净值  :VwU2  
average of relatives 相对价格平均数 x g=}MoX  
average price 平均价格 2VmQ%y6e"  
average propensity to consume 平均消费倾向;一般消费倾向 =B4,H=7Spf  
average propensity to save 平均储蓄倾向;一般储蓄倾向 HUqG)t*c1  
average rate 平均率 Td#D\d\R  
average revenue 平均收入;平均收益 @P=St\;VP  
average stock 平均库存;平均存货 OS8 ^mC  
average yearly rent 平均年租 I)#=#eI* :  
avoidance of double taxation 避免双重课税 iEx.BQ+  
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 FTM(y CN  
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