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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: l~$)>?ZD  
A share A股;甲类股份 b_sasZo  
abatement of tax 减税;减扣免税额 p@pb[Bx~[  
ABN AMRO Bank N.V. 荷兰银行 t,YRM$P  
above-the-line expenditure 线上项目支出;经常预算支出 6aB]&WO1@  
above-the-line receipt 线上项目收入;经常预算收入 &0kr[Ik.  
ABSA Asia Limited 南非联合亚洲有限公司 sqhMnDn[  
absolute change 绝对数值变更 M"*NV(".g  
absolute expenditure 实际开支 J* !_O#  
absolute guideline figure 绝对准则数字 GP+=b:C{E  
absolute interest 绝对权益 h] ho? K  
absolute order of discharge 绝对破产解除令 ;?u cC@  
absolute profit margin 绝对利润幅度 qt9jZtx  
absolute value 实值;绝对值 < }K9 50  
absolutely vested interest 绝对既得权益 {N]WVp*R  
absorbed cost 已吸收成本;已分摊成本 ;BuMzG:tmZ  
absorption 吸收;分摊;合并 &en2t=a  
absorption rate 吸收率;摊配率;分摊率 eFsl  
ACB Finance Limited 亚洲商业财务有限公司 UG\2wH_  
acceptable form of reciprocity 合理的互惠条件 @ 95p[  
acceptable rate 适当利率;适当汇率 J4eU6W+{  
acceptance agreement 承兑协议 KKpM=MZ  
acceptance for honour 参加承兑 QyCrz{/  
acceptor 承兑人;接受人;受票人 TDw~sxtv&  
acceptor for honour 参加承兑人 E^J &?-  
accident insurance 意外保险 4Pr^>m  
Accident Insurance Association of Hong Kong 香港意外保险公会 #_^ p~:  
accident insurance scheme 意外保险计划 wfO -bzdw  
accident year basis 意外年度基准 o|>=< l  
accommodation 通融;贷款 ="]lN  
accommodation bill 通融票据;空头票据 E 14DZ  
accommodation party 汇票代发人 z wUC L  
account balance 帐户余额;帐户结余 Mq~E'g4#  
account book 帐簿 TeuZVy8a  
account collected in advance 预收款项 z?13~e[D  
account current book 往来帐簿 dWzf C@]  
account of after-acquired property 事后取得的财产报告 }t#|+T2f  
account of defaulter 拖欠帐目 R:n|1]*f3X  
account payable 应付帐款 ([<{RjPb  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 OybmyGHY  
account receivable 应收帐款 &'`C#-e@  
account receivable report 应收帐款报表 iZk4KX  
account statement 结单;帐单;会计财务报表 ajkV"~w',|  
account title 帐户名称;会计科目 'T^MaLK  
accountant's report 会计师报告 [? "hmSJ  
Accountant's Report Rules 会计师报告规则 xJ<RQCW$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^/Hf$tYI!`  
Accounting Arrangements 《会计安排》 hpQ #`rhn  
accounting basis 会计基础 1q;R+65  
accounting by Official Receiver 破产管理署署长呈交的帐目 .@x.    
Accounting Circular 《会计通告》 Z42q}Fhm*R  
accounting class 会计类别 YKUAI+ks  
accounting date 记帐日期;会计结算日期 E uO:}[  
accounting for money 款项核算 CnuM=S:  
Accounting Officer 会计主任 K'2N:.D:  
accounting period 会计报告期;会计期 E 1`g8Hk'  
accounting policy 会计政策;会计方针 KT<i%)t2  
accounting practice 会计惯例 bv <^zuV  
accounting principle 会计准则 ?1g`'q@T%  
accounting record 会计记录 Zz (qc5o,F  
accounting report 会计报告 _*=4xmB.=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ng<ic  
Accounting Society of China 中国会计学会 o_\vudXK  
accounting statement 会计报表 ?#c "wA&  
accounting system 会计制度;会计系统 :$VGqvO12W  
accounting transaction 会计事项;帐务交易 )J]NBE:8  
accounting treatment 会计处理 IZdWEbN1  
accounting year 会计年度 B (eXWWT_  
accretion 增值;添加 X*#\JF4$i  
accrual 应计项目;应累算数目 Vel(+HS  
accrual basis 应计制;权责发生制 ?VxQ&^|  
accrual basis accounting 应计制会计;权责发生制会计 auIW>0?}  
accrue 应累算;应计 O<wH+k[  
accrued benefit 应累算利益 xK0;saG#  
accrued charges 应计费用 Q(x=;wf5r  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;~ Xjk  
accrued expenses 应累算费用 mx1Bk9h%Xe  
accrued interest payable 应付利息;应计未付利息 &:C[ nq  
accrued interest receivable 应收利息;应计未收利息 Nq9pory^  
accrued right 累算权益 u`B/9-K)y  
accruing profit 应累算的利润 c='W{47  
accumulated fiscal reserve 累积财政储备 Ib2&L  
accumulated profit 累积利润;滚存溢利 Dd0yQgCu  
accumulated reserve 累积储备 b"@-9ke5I  
accumulation of surplus income 累积收益盈余 nzxHd7NIZ  
acquired assets 既得资产 %1cxZxGT  
acquisition 收购;购置;取得 o9ys$vXt*  
acquisition cost 购置成本 #2\M(5d  
acquisition expenses 购置费用 -mO<(wfV>  
acquisition of 100% interest 收购全部股权 x-@?:P*  
acquisition of control 取得控制权 6(\-aH'Ol  
acquisition of fixed assets 购置固定资产 G~_eBy  
acquisition of shell “买壳” ;[lLFI  
acquisition price 收购价 >g+Y//Z  
act of God 天灾 |CQjgI|;  
acting partner 执事合伙人 +R$;LtR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 k^JgCC+  
active partner 积极参与的合伙人 G@e;ms1  
active trading 交投活跃 r.@UH-2c  
actual circulation 实际流通 h`Ej>O7m  
actual cost 实际成本 =|O]X|y-lZ  
actual expenditure 实际开支;实际支出 >yenuqIKQv  
actual income 实际入息;实际收入;实际收益 6t <[-  
actual market 现货市场 X,M!Tp  
actual price 现货价;实际价格 ~ D/Lo$K"  
actual profit 实际利润 IY~I=}  
actual quotation 实盘;实际价位;实际报价 }|-8- ;  
actual year basis 按实际年度计算 B~Z61   
actuals 实货  j AoI`J  
actuarial investigation 精算调查 J#w=Z>oz<  
actuarial principle 精算原则 WSF$xC /~  
actuarial report 精算师报告 = ?/6hB=7<  
Actuarial Society of Hong Kong 香港精算学会 .2P3 !KCL  
actuarial valuation 精算师估值 7"eIZ  
actuary 精算师 kVeY} 8  
ad referendum agreement 暂定协议;有待覆核的协定 -hF!_);{  
ad valorem duty 从价税;按值征税 oQ Vm)Bn'R  
ad valorem duty system 从价税制 oN83`Z  
ad valorem fee 从价费 we}5'bS>  
ad valorem tariff 从价关税 CyVi{"aF3  
additional allowance 额外免税额 hYFi"ck  
additional amount for unexpired risk 未过期风险的额外款额 4ke.p<dG  
additional assessable profit 补加应评税利润 a~VW?wq  
additional assessment 补加评税 <vs*aFq  
additional commitment 额外承担 S"+#=C  
additional commitment vote 额外承担拨款 =%}(Dvjv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N>s3tGh  
additional dependent parent allowance 供养父母额外免税额 \(?d2$0m  
additional provision 额外拨款 L`:V]p  
additional stamp duty 附加印花税 0jXDjk5'<  
additional tax 补加税罚款;补加税款 qbD_  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H93ug1,  
adjudged bankrupt 被裁定破产 N1>M<N03  
adjudicated bankrupt 裁定破产人 ok-q9dM  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _M>S=3w  
adjudication of bankruptcy 裁定破产;宣告破产 cy8r}wD  
adjudication of insolvency 裁定无力偿还债务 GAR6nJCz  
adjusted actual 经调整的实数;调整后的实数 IAmMO[9H  
adjusted current assets 经调整的流动资产;调整后的流动资产 ( Q&jp!WU  
adjusted figure 经调整的数字;调整后的数额 isnpSN"z  
adjusted liabilities 经调整的负债;调整后的负债 C{-Dv-<A>  
adjusted loss 经调整的亏损;调整后的亏损 X)TZ  S  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 8BY`~TZO$q  
adjusted profit 经调整的利润;调整后的利润 E9.1~ )  
adjusted surplus 经调整的盈余额;调整后的盈余额 2:[<E2z  
adjusted value 经调整的价值;调整后的价值 {poTA+i  
adjustment 调整;修订;理算〔保险〕 m,4'@jg0  
adjustment centre 调剂中心 H?=[9?1wI5  
adjustment lag 调整过程的时间差距;调整时差 L]X Lv9J0  
adjustment mechanism 调整机制 ][\ uH|  
adjustment of loss 亏损调整 {j[*:l0Ui  
adjustment process 调整过程;调整程序 1 j|XC  
adjustment range 调整幅度 4&L,QSJ V  
administered exchange rate 受管制汇率 *rm[\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |jWA >S  
administration expenses 行政费用 /HSg)  
administration fee 手续费;行政费 DfOig LG*  
administration in bankruptcy 破产管理 :h0!giqoQ  
administration order 遗产管理令 :W'.SRD  
administrator 管理人;遗产管理人 JV;VR9-l  
administrator of the estate 遗产管理人 -S@ ys  
admission of debt 债项承认书 >G0ihhVt  
admission of proof 接纳债权证明 ]VN1Y)  
advance 放贷款项;垫付款项;预支款项;预付款项 $reQdN=~  
advance account 暂支帐目;预付款帐户 a5]]AkvA  
advance compensation 预付补偿金 !$-QWKD4  
advance from shareholder 股东垫款 Ej@N}r>X  
advance pending reimbursement 预支以待日后付还 C0>)WVCK  
advanced economy 先进经济体系 5 tVg++I  
advancement 预付;预付财产 "LZv\c~v,%  
advances warrant 垫款令 Yk7^?W  
advancing 贷出 =lh&oPc1  
adverse balance 逆差 JS >"j d#  
adverse exchange 逆汇 7,{!a56zX  
advertisement addressed to shareholders 在报章刊登的致股东通告 4 tt=u]:  
advice for collection 托收通知书 4 $)}d  
advice of drawing 提款通知书;汇票通知书 1 x0)mt3  
advice of payment 付款通知 &3~R-$P  
Advisory Committee [Securities and Futures Commission] TU2MG VYy  
谘询委员会〔证券及期货事务监察委员会〕 Pi[(xD8  
Advisory Committee on Diversification 经济多元化谘询委员会 eYg0 NEq{  
affidavit 誓章;遗产申报誓章 iqTmgE-  
affidavit of no receipt 述明无收款的誓章 HM\}C.u  
affiliate 联号;联营公司;附属公司 NA$ODK -  
affiliated company 附属公司;联号;联营公司 <U /r U9O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rqM_#[Y?  
affordability 负担能力 ${U H!n{  
African Development Bank [AfDB] 非洲开发银行 k~1{|HxrE  
after-acquired property 事后取得的财产 f*[Uq0?  
after-hours dealing 市后交易 J B  !Q  
after-tax profit 税后盈利;税后利润;税后溢利 DC$x}1  
agency agreement 代理协议 (jh0cy}|]  
agency expenses 代理机构的开支 K+U0YMRmz  
agency fee 代理费 cn ;2&  
Agency Law 《代理法》 ;sSRv9Xb  
agent 代理人;承销人 *^%ohCU i  
agent of company 公司代理人 %G]WOq=q  
agent's fee 代理人费;经纪费 `]2y=f<{X  
aggregate 总计;总数;总体数字 < $rXQ  
aggregate amount 总款额;总额 J\ ?  
aggregate assets and liabilities 总体资产与负债 LC/%AbM  
aggregate at constant price 按固定价格计算的总体数字 ; JHf0  
aggregate demand 总需求 e5sQl1  
aggregate gross position 总持仓量 )|U+<r<  
aggregate limit 总限额 #fF';Y7  
aggregate of salaries tax 合计薪俸税 hTAZGV(  
aggregate performance 总体表现;总体业绩 A6F/w  
aggregate supply 总体供应 gM v0[~;u  
aggregate surplus 总盈余 p:4oA<V  
aggregate total 整体总额 \/ /{\d  
aggregate value 总值;合计价值 Znh<r[p<  
aggregated basis 合计基准 #|}EPD9$  
aggregated net chargeable income 合计应课税入息实额 s9?H#^Y5u  
aggregation 合并计算;合计;总和 \z=!It]f.  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,NU`aG-  
aggregation of property 财产的总和 0~nub  
agio 差价;贴水 MJ@PAwv"  
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》 rge/qUr/^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /3 ;t &]  
《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》 SDW!9jm>R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @(e/Y/  
《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》 TP)}1 @  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment lLL)S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yKOC1( ~  
agreement for a settlement 授产协议 j1$s^-9  
agreement for assignment 转让协议 b U>.Bp]  
agreement for sale 售卖协议;买卖协议 0a's[>-'A  
agreement for sale and purchase 买卖协议 <3b Ft[  
agreement for the payment of interest 支付利息协议 ca$K)=cDW  
agreement for the repayment of money 还款协议 A!`Q[%$  
agreement of reinsurance 再保险协议 hQbz}x  
Agricultural Bank of China 中国农业银行 RMxFo\TK;  
air passenger departure tax 飞机乘客离境税 K!SFS   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i}LVBx"K(  
airport tax 机场税 $%3%&+z$I  
alcohol duty 酒精税 ,y*|f0&"~  
alienation 让与;让渡;转让 (, uW-  
alimony 生活费;赡养费 >o!~T}J7  
All Ordinaries Index [AOI] 所有普通股指数 J?bx<$C@  
all risks 全险;综合险 B P0*`TY  
All Sales Record for Stock Market 《股票市场成交报告》 s\ YHT.O?  
Allied Capital Resources Limited 新联财务有限公司 hdH}4W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |VML.u:N  
allocation letter 拨款信件 n]P,5  
allocation of fund 分配款项;预留款项 b(:U]>J  
allocation of profit 利润分配;溢利分配 WQYw@M~4Q!  
allocation warrant 拨款令 XXPpj< c  
allotment 分配;配股 (wZ/I(4  
allotment notice 股份配售通知;配股通知 S8)6@ECC  
allotment of shares 股份分配 Jm*wlN [>  
allowable 可获宽免;免税的 rTtxmw0  
allowable business loss 可扣除的营业亏损 QetyuhS~  
allowable expenses 可扣税的支出 _{YUWV50}  
allowance 免税额;津贴;备抵;准备金 Vqxxm&^P  
allowance for debts 债项的免税额 8A2_4q@34  
allowance for depreciation by wear and tear 耗损折旧免税额 7F wo t&  
allowance for funeral expenses 殡殓费的免税额 `"qSr%|  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 nHF%PH#|o  
allowance for repairs and outgoings 修葺及支出方面的免税额 W v!%'IB  
allowance to debtor 给债务人的津贴 ]*vv=@"`e  
alteration of capital 资本更改 /X97dF)zt  
alternate trustee 候补受托人 6{TUs>~  
amalgamation 合并 B)u*c]<qU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [I5}q&  
ambit of charges 征税范围;收费范围 5Ls ][l7  
amended valuation 经修订的估值 mvt%3zCB!  
American Commodities Exchange 美国商品交易所 v,A8Mk2s#  
American Express Bank Limited 美国运通银行 6Y&`mgMF'  
American Stock Exchange 美国证券交易所 P jh3=Dr  
amortization 摊销 F>[T)t{m=  
amount due from banks 存放银行同业的款项 y` 6!Vj l  
amount due from banks abroad 存放海外银行同业的款项 {:c5/ ,7c;  
amount due from holding companies 控股公司欠款 BBlYy5x  
amount due from local banks 存放本港银行同业的款项 m e&'BQ  
amount due to banks 银行同业的存款 {Z(kzJwN  
amount due to banks abroad 海外银行同业的存款 :c`Gh< u  
amount due to holding companies 控股公司存款 ]?a i  
amount due to local banks 本港银行同业的存款 S;I}:F#5  
amount due to outport banks 外埠银行同业的存款 e4(E!;Z!QF  
amount for note issue 发行纸币的款额 i5jsM\1j  
amount of bond 担保契据的款额 2N[/Cc2Tg/  
amount of consideration 代价款额 0hM!#BU5K  
amount of contribution 供款数额 o0:RsODl  
amount of indebtedness 负债款额 L/2,r*LNx$  
amount of principal of the loan 贷款本金额 {#4F}@Q  
amount of rates chargeable 应征差饷数额 fy|$A@f  
amount of share capital 股本额 x3Ze\N8w  
amount of sums assured 承保款额 &-hXk!A  
amount of variation 变动幅度 7Nt6}${=z  
amount of vote 拨款数额 YGf<!  
amount payable 应付款额 cMp#_\B  
amount receivable 应收款额 eNX!EN(^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x /E<@?*:  
analysis 分析 bE>"DP q  
ancillary risk 附属风险 :pvJpu$]  
annual account 周年帐目;周年帐目报表;年度决算;年结 -|_MC^)  
annual accounting date 年结日期 {>n\B~*,"C  
annual allowance 每年免税额;年积金;年度津贴;年津 b]k9c1x  
annual balance 年度余额 M#;"7Qg  
annual disposable income 每年可动用收入 ` D={l29H  
annual estimates 周年预算 /m CE=  
annual fee 年费 sA!$}W  
annual general meeting 周年大会 #l#8-m8g)  
annual growth rate 年增率;每年增长率 K:(E"d;  
annual long-term supplement 长期个案每年补助金 $bsD'Io  
annual pensionable emolument 可供计算退休金的年薪 F;sZc,Y,^  
annual report 年报 1j?+rs+o-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _|I`A6`=  
annual return 周年报表;周年申报表;每年报税表格  jWqjGX`  
Annual Return Rules 《周年报表规则》 VHqHG`}:  
annual review of consumer prices 每年消费物价回顾 /Xk-xg+U  
annual roll-forward basis 逐年延展方式 jcL%_of  
annual salary 年薪 +Fa!<txn  
annual statement 年度报表;年度决算表 On-zbE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X_aC$_b  
annuitant 年金受益人 R]<N";-  
annuity 年金 jiqE^j3;  
annuity contract 年金合约 H?_>wQj&  
annuity on human life 人寿年金 sFV&e->AN\  
antecedent debt 先前的债项 6&`hf >  
ante-dated cheque 倒填日期支票 hU6oWm  
anticipated expenditure 预期开支 iR]K!j2  
anticipated net profit 预期纯利 M)1Y7?r]  
anticipated revenue 预期收入 }WDzzjDR+  
anti-inflation measure 反通货膨胀措施  x>$e*  
anti-inflationary stance 反通货膨胀立场 ]+A%3 7  
apparent deficit 表面赤字 7-#   
apparent financial solvency 表面偿债能力 +FJ+,|i  
apparent partner 表面合伙人 y7~y@2  
application for personal assessment 个人入息课税申请书 9wbj}tN\z  
application of fund 资金应用 zv0bE?W9   
application to release as liquidator and to destruct the books of accounts and documents 1s/548wu  
申请免除清盘人职务及毁灭帐簿与文件 IRyZ0$r:e\  
appointed actuary 委任精算师 @L?KcGD  
appointed auditor 委任核数师;委任审计师 7BkY0_KK  
appointed trustee 委任的受托人 AX;!-|bW  
appointer 委任人 I>JBGR`j  
apportioned pro rata 按比例分摊 MUn(ZnQy|  
apportionment 分配;分摊 z}w7X6&e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #pcgfVl  
apportionment formula 分摊方程式 `IV7\}I|  
apportionment of estate duty 遗产税的分摊 R9\ )a2  
appraisal 估价;评估 )k.}>0K |  
appreciable growth 可观增长 5XoM)  
appreciable impact 显着影响 5y8VA4L/o  
appreciable increase 可观增长 gy>B 5ie  
appreciation 增值;升值 {hFH6]TA  
appreciation against other currencies 相对其他货币升值 -}(2}~{e(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l}SHR|7<  
appreciation tax 增值税 o3YW(%cYR  
appropriation 拨款;拨用;拨付 C?j:+  
appropriation account 拨款帐目 [h63*&  
Appropriation Bill 拨款法案 Z7XFG&@6  
appropriation-in-aid system 补助拨款办法 gVNoC-n)  
approved assets 核准资产 Jb*E6-9G  
approved basket stock 认可一篮子证券 v =d16  
approved budget 核准预算 CorV!H4  
approved charitable donation 认可慈善捐款 F:N8{puq5  
approved charitable institution 认可慈善机构 vb6kr?-i*  
approved currency 核准货币;认可货币 D$N;Qb  
approved estimates 核准预算 l"-Z#[  
approved estimates of expenditure 核准开支预算 o$Ju\(Y$<+  
approved overseas insurer 核准海外保险人 m~0Kos%^*b  
approved overseas trust company 核准海外信托公司 -}_1f[b  
approved pooled investment fund 核准汇集投资基金 $C{,`{=  
approved provident fund scheme 认可公积金计划 _ee<i8_Va  
approved provision 核准拨款 LU/;` In  
approved redeemable share 核准可赎回股份 EpH_v`  
approved regional stock 认可地区性证券 |'-%d^ Z  
approved retirement scheme 认可退休金计划 F1meftK  
approved subordinated loan 核准附属贷款 N "}N>xe2  
arbitrage 套戥;套汇;套利 Ej8g/{  
arbitrageur 套戥者;套汇者 _\na9T~g  
arbitrary amount 临时款项 !<24Cy  
arrangement 措施;安排;协定 $*|M+ofQ  
arrears 欠款 cj9C6Y!  
arrears of pay 欠付薪酬 m!5Edo-;<  
arrears of revenue 逾期未收税款;逾期未收的帐项 u}b%-:-  
articles of association 组织章程;组织细则;组织章程细则 gxx#<=`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,Qs%bq{t  
ascertainment of profit 确定利润 _b$ yohQ  
"Asia Clear" “亚洲结算系统” M|NQoQ8q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -t*P=V|@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;P8.U(  
Asian Development Fund [ADF] 亚洲发展基金 P$__c{1\  
Asian dollar bond 亚洲美元债券 \O>;,(>i  
Asian dollar market 亚洲美元市场 <UW-fI)X  
Asian dollar rate 亚洲美元利率 efyGjfoO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V' sq'XB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JWQd6JQ_~V  
asked price 沽盘;喊价;索价;卖方报价 yTWicW7i  
assessable income 应评税入息 4f213h  
assessable loss 应评税亏损 H/0b3I^  
assessable profit 应评税利润 |i(@1 l  
assessable value 应评税值 9]S;%:64  
assessed profit 估定利润 b\SB  
assessed value 经评估价值 `:gXQmt  
assessment 评税;评定;估价;评税单 UE/iq\a>  
assessment number 评税编号;估价编号 oJc v D  
assessment of additional tax 补加税评税 ?,r}@89pY  
assessment of performance 业绩评估;实绩评价 Qj9'VI>&  
Assessor 评税主任 SG)|4$"  
asset price bubbles 资产价格泡沫 tv9 R$-cJ  
asset-backed securities 具资产保证的证券 6(B[(Af  
assets accretion 资产增值 aO *][;0  
assets and liabilities 资产与负债 7$kTeKiP  
assets betterment statement 资产递增表;资产改进表 +W|VCz  
assets lending 实物放款;有抵押贷款 7MX5hZF"  
assets of the company passing on the death 死者去世时转移的公司资产 :<6gP(  
assets pledged as security for liabilities 用作负债抵押的资产 _nIt4l7  
assets portfolio 资产投资组合 kc[<5^b5  
assets price 资产价格 q$B|a5a?  
assets quality 资产质素 pQCW6X  
assets realization 资产变现 _o6Zj1p  
assets refinancing arrangement 资产再集资安排 ib(4Y%U6~  
assets securitization 资产证券化 na|23jz4  
assets situated outside Hong Kong 在香港以外地方的资产 K!tM "`a  
assets stripping 削减资产;拆卖资产 5BMrn0  
assets value 资产值 ;C5 J ^xHI  
assignee 承让人 ](k}B*Ab h  
assignment 转让;转让书;转让契 /,9n1|FrG  
assignment of interest 权益转让 AR)A <  
assignment of letters patent and trade mark 专利证书及商标转让 )4FW~o<i  
assignment of property 物业转让;物业转让书 _lw:lZM?  
assignment right 转让权 {%v{iE>  
assignor 转让人 Tu=~iQ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 j-/F *P  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i7O8f^|  
associate member 附属会员 Mir( }E  
associated body corporate 相联法人团体 <OGXKv@  
associated company 相联公司;联属公司 rVb61$  
associated corporation 相联法团 }ho6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]L!:/k,=S  
公认会计师公会〔英国〕 vn.j>;E'  
Association of Futures Exchange Brokers 香港期货经纪协会 6P`!yBAu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 CuYSvW  
association of underwriters 承保人组织 _lZWy$rm%  
assumption of control 接管 d?jzh 1  
assurance 担保;保险;转易;转易书 ^4 ~ V/  
assurance of interest 权益的转易 i=`@)E  
at 19XX price 按一九XX年价格计算 Nj}-"R\u  
at a discount 按赔价计算;按贴水价格计算;打折扣 hx!hI1   
at a premium 按溢价计算;按升水价格计算 aB~=WWLR\  
at call 通知付款;按通知 _vOSOnU  
at constant market price 按固定市价计算 L@~0`z:>iP  
at constant price 按固定价格计算 #D Oui]  
at cost 按成本计算 M~djX} #\  
at current market price 按当时市价计算;按现时市价计算 jGKI|v4U(  
at current price 按当时价格计算;按现时价格计算 ;<s0~B#9}  
at factor cost 按要素成本计算;按生产要素成本计算 g$9s} \6B  
at money-of-the-day price 按付款当日价格计算 KiMEd373-  
at or better 按指定或较佳价位〔买卖指令〕 &}b-aAt  
at par 按面值计算;平价 g:[yA{Eh  
at sight 见票即付 9:CM#N~?o  
at the close 按收市盘 q=/ck  
at the opening 按开市盘 O.'\GM  
attestation 见证;见证条款 b[my5O l  
at-the-money option 平价期权 ka| 8 _C^z  
attorney 受权人;受托代表人 FrQRHbp3  
attornment 新拥有人承认书 hR~~k~84  
attributable profit 可归属利润 -Z&9pI(3R~  
attributable share value 可归属股份价值 LVNJlRK  
Auckland Stock Exchange 奥克兰证券交易所 1y6{3AZm<  
auction 拍卖 5H/D~hr&  
auctioneer 拍卖商 3/RNStd<L!  
audit 审计;核数 Jrw R:_+|  
Audit Commission 审计署  kSU]~x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '>dx~v %  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 fqD1Ej  
audit review 帐目审查 JX2@i8[~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u|M_O5^  
audited account 审计帐目;经审计的帐目 oGqbk x  
audited annual account 经审计的周年帐目 YjwC8#$  
audited balance sheet 经审计的资产负债表 q,2 +\i  
auditor 核数师;核数主任;审计师 7Ezy-x2h  
auditor's certificate 核数师证明书;审计师证明书 ,&rHBNS  
auditor's report 核数师报告;审计师报告 rL<a^/b/=  
Aussie bond 澳元债券 bjB4  
austerity budget 紧缩预算 6e :#x:O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 76 RFu@k  
Australia All Ordinaries Index 澳洲所有普通股票指数 {*t0WE&1t  
Australian Dollar [AUD] 澳元 Huho|6ohH  
Australian Options Market 澳大利亚期权市场 629 #t`W\  
Australian Securities Commission 澳洲证券事务监察委员会 K|sx"u|?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sB%QqFRP  
Australian Stock Exchange 澳大利亚证券交易所 }:4b_-&Q5  
Austrian Schilling [ATS] 奥地利先令 ^n<o,K4\}  
authentication 认证;鉴证 T8-,t];i  
authority to purchase 委托购买证;委购书 TCetd#;R  
authorization 认可;核准;授权;授权书 #'oGtFCd`  
authorization by direction 指示授权 H 5'Ke+4.e  
authorization by instruction 指令授权 "DU1k6XC  
authorization by warrant 令状授权 okQ<_1e{  
authorization of unit trust 单位信托的认可 J=AF`[  
authorized agent 指定代理人 ?bH!|aW(H  
authorized capital 法定资本 NKE,}^C  
authorized clerk 出市员 "/qm,$  
authorized dealer 认可交易商 I2<5#|CXpZ  
authorized financial institution 认可财务机构 >sm<$'vZ/  
authorized fund 认可基金 -)$5[jM]  
authorized fund house 获授权的基金公司;认可基金公司 )~H&YINhn  
authorized institution 认可机构 #Bi8>S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xHi.N*~D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0XUWK@)P  
authorized insurer 获授权保险人;获认可承保人 31k2X81;a  
authorized investment 特准投资项目 Tt\G y  
authorized person 获授权人 h!q_''*;  
authorized representative 获授权代表 $ {5|{`  
authorized share capital 法定股本 !ui:0_  
automated quotation system 自动报价系统 .GOF0puiM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]U)Yg  
自动交易系统〔香港期货交易所有限公司〕 ZBl!7_[_  
automatic adjustment mechanism 自动调整机制 NX9K%J  
automatic adjustment system 自动调整系统 *_CzCl^   
Automatic Clearing House 自动票据交换所 xJ|_R,>.H  
automatic exchange rates accumulation system 自动化汇率累集系统 Hw 1cc3!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Rr6}$]1  
automatic teller machine [ATM] 自动柜员机 BoHpfx1C  
autopay 自动转帐 GLE"[!s]f  
available assets 可用资产 %e%VHHO|  
available fiscal reserve 现存财政储备 Ue2%w/Yo  
available profit 可用利润 n(?BZ'&!O  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Gsa~zGN  
average 平均;平均数;海损 4g^Xe-  
average basic salary 平均基本薪金 ]@9ZUtU,;N  
average consumer expenditure 平均消费开支;一般消费开支 0mi$_Ld+  
average cost 平均成本 o2e gNTG  
average cost of land production 增辟土地平均成本 6Us*zKgW  
average daily turnover 平均每日成交额 U3b&/z|b?  
average daily wage rate 平均每日工资率 }?^5L7n  
average expenditure pattern 平均开支模式 +X|^ ~)tMJ  
average growth rate 平均增长率  "DsL$D2e  
average net fixed assets 固定资产平均净值 8q_"aa,`  
average of relatives 相对价格平均数 (~OP)F).  
average price 平均价格 n>\2_$uDI  
average propensity to consume 平均消费倾向;一般消费倾向 O 6Mxp -  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o#=@!m  
average rate 平均率 t) 4AQ  
average revenue 平均收入;平均收益 vj hh4$k  
average stock 平均库存;平均存货 <%GfF![v  
average yearly rent 平均年租 >dYN@cB$}  
avoidance of double taxation 避免双重课税 W~qVZ(G*U  
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 "'v^X!"  
<tT.m[qg  
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