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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: k|Syw ATr  
A share A股;甲类股份 EV$$wrohQ`  
abatement of tax 减税;减扣免税额 d<@SRHP(  
ABN AMRO Bank N.V. 荷兰银行 >p[skN   
above-the-line expenditure 线上项目支出;经常预算支出 [PI!.9H  
above-the-line receipt 线上项目收入;经常预算收入 DMcH, _(  
ABSA Asia Limited 南非联合亚洲有限公司 [\rnJ lE  
absolute change 绝对数值变更 JJ+A+sfdk  
absolute expenditure 实际开支 JSAbh\Mq6  
absolute guideline figure 绝对准则数字 \D<w:\P  
absolute interest 绝对权益 L2jjkyX]  
absolute order of discharge 绝对破产解除令 "3r7/>xy  
absolute profit margin 绝对利润幅度 :9O"?FE  
absolute value 实值;绝对值 RM(MCle}  
absolutely vested interest 绝对既得权益 dYn<L/#  
absorbed cost 已吸收成本;已分摊成本 ?C6DK{S(  
absorption 吸收;分摊;合并 ]((Ix,ggP  
absorption rate 吸收率;摊配率;分摊率 V(^aG=TaW:  
ACB Finance Limited 亚洲商业财务有限公司 dP7nR1GS  
acceptable form of reciprocity 合理的互惠条件 ! /qQ:k-.  
acceptable rate 适当利率;适当汇率 '@WpJ{]A  
acceptance agreement 承兑协议 keMfK ]9  
acceptance for honour 参加承兑 cj5; XK  
acceptor 承兑人;接受人;受票人 uYu/0fQD  
acceptor for honour 参加承兑人 Bw`7ND}&  
accident insurance 意外保险 \d&/,?,Ey  
Accident Insurance Association of Hong Kong 香港意外保险公会 l )m]<E X  
accident insurance scheme 意外保险计划 !VXs yH3r5  
accident year basis 意外年度基准 9eh9@~mU"l  
accommodation 通融;贷款 A$a>=U|Z8  
accommodation bill 通融票据;空头票据 O7x'q<PFU  
accommodation party 汇票代发人 dZ"B6L!^(  
account balance 帐户余额;帐户结余 j/Dc';,d.(  
account book 帐簿 DJGq=*  
account collected in advance 预收款项 rZt7C(FM$7  
account current book 往来帐簿  uK_R#^  
account of after-acquired property 事后取得的财产报告 }iZ>Gm '5  
account of defaulter 拖欠帐目 N;6@f*3_i  
account payable 应付帐款 ,m08t9F  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @S>$y5if  
account receivable 应收帐款 RhPEda2  
account receivable report 应收帐款报表 <8SRt-Cr  
account statement 结单;帐单;会计财务报表 jr=>L:  
account title 帐户名称;会计科目 DClV&\i=o  
accountant's report 会计师报告 >,#7 3u#  
Accountant's Report Rules 会计师报告规则 { yvKUTq`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 IdzrQP  
Accounting Arrangements 《会计安排》 /;K?Y#mf~j  
accounting basis 会计基础 2!y%nkO*  
accounting by Official Receiver 破产管理署署长呈交的帐目 G9_M~N%a  
Accounting Circular 《会计通告》 4NN81~v 4  
accounting class 会计类别 >@T(^=Q  
accounting date 记帐日期;会计结算日期 R DAihq  
accounting for money 款项核算 HfN:oww  
Accounting Officer 会计主任 w{HDCPuS  
accounting period 会计报告期;会计期 YdT-E  
accounting policy 会计政策;会计方针 uINm>$G,5  
accounting practice 会计惯例 Z#i5=,Bk  
accounting principle 会计准则 MUs~ZF  
accounting record 会计记录 "V>7u{T  
accounting report 会计报告 :q+D`s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LM~,`#3 Ru  
Accounting Society of China 中国会计学会 )iiwxpdw  
accounting statement 会计报表 -H;%1y$A-  
accounting system 会计制度;会计系统 6$l6>A  
accounting transaction 会计事项;帐务交易 rf%NfU  
accounting treatment 会计处理 HxgH*IMs  
accounting year 会计年度 u{@b_7 5Y  
accretion 增值;添加 ?pLKUAh  
accrual 应计项目;应累算数目 S&rfMRP  
accrual basis 应计制;权责发生制 ic+tn9f\  
accrual basis accounting 应计制会计;权责发生制会计 L,QAE)S'a  
accrue 应累算;应计 v8< MAq  
accrued benefit 应累算利益 ];|;")#=  
accrued charges 应计费用 nKoc%TNqe  
accrued cumulative preference share dividend 应累算的累积优先股股息 TN=MZ{L  
accrued expenses 应累算费用 =}G `i**  
accrued interest payable 应付利息;应计未付利息 SLiQHWw*J  
accrued interest receivable 应收利息;应计未收利息 O 0lQ1<=  
accrued right 累算权益 n<x NE %  
accruing profit 应累算的利润 hgz7dF  
accumulated fiscal reserve 累积财政储备 P]pVYX# m  
accumulated profit 累积利润;滚存溢利 N8Mq0Ck{$  
accumulated reserve 累积储备 I'_.U]An  
accumulation of surplus income 累积收益盈余 cE*Gd^  
acquired assets 既得资产 m;v/(d>  
acquisition 收购;购置;取得 4I[g{S nF  
acquisition cost 购置成本 mxpncM=q  
acquisition expenses 购置费用 b ~Qd9 Nf  
acquisition of 100% interest 收购全部股权 S"Q$ Ol"  
acquisition of control 取得控制权 #hBDOXHPf  
acquisition of fixed assets 购置固定资产 IX /r  
acquisition of shell “买壳” 9tnW:Nw~  
acquisition price 收购价 TV>UD q  
act of God 天灾 tcg sXB/t  
acting partner 执事合伙人 iCouGd}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 )32BM+f"77  
active partner 积极参与的合伙人 ]0HlPP:2  
active trading 交投活跃 8bB'[gJ]{  
actual circulation 实际流通 vM}oxhQ$n  
actual cost 实际成本 T1@]:`&  
actual expenditure 实际开支;实际支出 j}=$2|}8{  
actual income 实际入息;实际收入;实际收益 k++Os'hSEY  
actual market 现货市场 <%(nF+rQA"  
actual price 现货价;实际价格 rZ~.tT|(  
actual profit 实际利润 PZQb.QAn  
actual quotation 实盘;实际价位;实际报价 ;b[% L&  
actual year basis 按实际年度计算 1or4s{bmo  
actuals 实货 Y%UfwbX!g  
actuarial investigation 精算调查 NhxTSyT"t  
actuarial principle 精算原则 +G3&{#D ?  
actuarial report 精算师报告 s!q6OVJ-  
Actuarial Society of Hong Kong 香港精算学会 _RFTm.9&  
actuarial valuation 精算师估值 RNyw`>  
actuary 精算师 1 )aB']K%  
ad referendum agreement 暂定协议;有待覆核的协定 N U*6MT4  
ad valorem duty 从价税;按值征税 mis cmD  
ad valorem duty system 从价税制 7W[}7Y   
ad valorem fee 从价费 'm@0[i  
ad valorem tariff 从价关税 Rld1pX2v  
additional allowance 额外免税额 Y5~_y?BX  
additional amount for unexpired risk 未过期风险的额外款额 Q0f7gY1-%  
additional assessable profit 补加应评税利润 |pv:'']J  
additional assessment 补加评税 hsVf/%  
additional commitment 额外承担 w. gI0`  
additional commitment vote 额外承担拨款 Qwn/ ,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b!Q|0X.?  
additional dependent parent allowance 供养父母额外免税额 IYq)p /  
additional provision 额外拨款 +'$=\d^  
additional stamp duty 附加印花税 Tp.0@aC  
additional tax 补加税罚款;补加税款 ,C88%k  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *5k" v"NM(  
adjudged bankrupt 被裁定破产 M`$s dZ"  
adjudicated bankrupt 裁定破产人 QvK-3w;=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1&~u:RUXe  
adjudication of bankruptcy 裁定破产;宣告破产 !M&L<0b:7e  
adjudication of insolvency 裁定无力偿还债务 a%"My;8  
adjusted actual 经调整的实数;调整后的实数 p4;A[2Ot`:  
adjusted current assets 经调整的流动资产;调整后的流动资产 /s3AZ j9  
adjusted figure 经调整的数字;调整后的数额 EKsL0;FV  
adjusted liabilities 经调整的负债;调整后的负债 H/>86GG  
adjusted loss 经调整的亏损;调整后的亏损 Kc+;"4/#q  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 k&4@$;Ap  
adjusted profit 经调整的利润;调整后的利润 HTK79 +  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,[}5@cS  
adjusted value 经调整的价值;调整后的价值 \}Jy=[  
adjustment 调整;修订;理算〔保险〕 F#KO!\iA+  
adjustment centre 调剂中心 A.<HOx&#  
adjustment lag 调整过程的时间差距;调整时差 JPQ[JD^]  
adjustment mechanism 调整机制 2]n"7Z8(v8  
adjustment of loss 亏损调整 w#w lZ1f  
adjustment process 调整过程;调整程序 wt4uzg8  
adjustment range 调整幅度 [vkz<sL"  
administered exchange rate 受管制汇率 m!3L/UZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 > $0eRVL  
administration expenses 行政费用 h V@C|*A  
administration fee 手续费;行政费 1>OfJc(K  
administration in bankruptcy 破产管理 RKsr}-1 8  
administration order 遗产管理令 hM")DmvB4  
administrator 管理人;遗产管理人 f?T6Ne'  
administrator of the estate 遗产管理人 U`_(Lq%5W  
admission of debt 债项承认书 +U9Gj#  
admission of proof 接纳债权证明 @O#4duM4Qz  
advance 放贷款项;垫付款项;预支款项;预付款项 !uLW-[F,  
advance account 暂支帐目;预付款帐户 >;}np F>  
advance compensation 预付补偿金 ru,]!YPJE2  
advance from shareholder 股东垫款 XQ&iV7   
advance pending reimbursement 预支以待日后付还 YHN@?}T()  
advanced economy 先进经济体系 Q#8}pBw  
advancement 预付;预付财产 @BWroNg{  
advances warrant 垫款令 ^~Nz8PCY  
advancing 贷出 r+fR^hv  
adverse balance 逆差 m`!C|?hu  
adverse exchange 逆汇 2'_xg~  
advertisement addressed to shareholders 在报章刊登的致股东通告 [OBj2=  
advice for collection 托收通知书 z5-vx`  
advice of drawing 提款通知书;汇票通知书 BX&bhWYGFX  
advice of payment 付款通知 <d~P;R(@  
Advisory Committee [Securities and Futures Commission] xoI;s}*E  
谘询委员会〔证券及期货事务监察委员会〕 B Jp\a7`;  
Advisory Committee on Diversification 经济多元化谘询委员会 /v"u4Ipj  
affidavit 誓章;遗产申报誓章 vR<Y1<j  
affidavit of no receipt 述明无收款的誓章 =8S*t5  
affiliate 联号;联营公司;附属公司 Qrjo@_+w!  
affiliated company 附属公司;联号;联营公司 Qi`Lj5;\F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $wUFHEl  
affordability 负担能力 N*w/\|  
African Development Bank [AfDB] 非洲开发银行 ;rWgt!l  
after-acquired property 事后取得的财产 mDz{8N9<FG  
after-hours dealing 市后交易 @Y+YN;57  
after-tax profit 税后盈利;税后利润;税后溢利 4]O{Nko)  
agency agreement 代理协议 >oi`%V  
agency expenses 代理机构的开支 & .VciSq6  
agency fee 代理费 uTGd{w@]0|  
Agency Law 《代理法》 x'_I{$C &  
agent 代理人;承销人 xWlj.Tjt}  
agent of company 公司代理人 VE5w!of  
agent's fee 代理人费;经纪费 S05+G}[$  
aggregate 总计;总数;总体数字 @ SaU2  
aggregate amount 总款额;总额 p x1y#Q  
aggregate assets and liabilities 总体资产与负债 ?{l}35Q.@  
aggregate at constant price 按固定价格计算的总体数字 YL \d2  
aggregate demand 总需求 DJ;il)^  
aggregate gross position 总持仓量 braHWC'VYg  
aggregate limit 总限额 e9/:q"*)/  
aggregate of salaries tax 合计薪俸税 ^lhV\YxJ  
aggregate performance 总体表现;总体业绩 tcyami6D4  
aggregate supply 总体供应 }eh<F^  
aggregate surplus 总盈余 wJM})O%SQ  
aggregate total 整体总额 _MQ)  
aggregate value 总值;合计价值 >aXyi3B  
aggregated basis 合计基准 . (G9mZFV  
aggregated net chargeable income 合计应课税入息实额 x`K<z J   
aggregation 合并计算;合计;总和 D@ut -J(.  
aggregation of incomes of husband and wife 夫妇入息合并计算 i356m9j  
aggregation of property 财产的总和 %D_2;  
agio 差价;贴水 mne4uW  
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》 /.r|ron:e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -Yx'qz@  
《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!h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0o~? ]C  
《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》 <uZ r.X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xtW Q.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0 `%eP5  
agreement for a settlement 授产协议 ZHT_o\  
agreement for assignment 转让协议 7(cRm$)L  
agreement for sale 售卖协议;买卖协议 !$N^Ak5#  
agreement for sale and purchase 买卖协议 d-Vttxa6  
agreement for the payment of interest 支付利息协议 9jq}`$S{  
agreement for the repayment of money 还款协议 ax$ashFO/!  
agreement of reinsurance 再保险协议  >d-By  
Agricultural Bank of China 中国农业银行 e;L++D  
air passenger departure tax 飞机乘客离境税 Ji4xor  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _N!L?b83P  
airport tax 机场税 -|;{/ s5  
alcohol duty 酒精税  *R1 m=  
alienation 让与;让渡;转让 0Oy.&C T  
alimony 生活费;赡养费 ^o&3+s} M  
All Ordinaries Index [AOI] 所有普通股指数 qv\n]M_&  
all risks 全险;综合险 &Omo\Oq&W>  
All Sales Record for Stock Market 《股票市场成交报告》 6;s.%W  
Allied Capital Resources Limited 新联财务有限公司 nvY3$ Ty  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]DVZeI03@  
allocation letter 拨款信件 "B`k  
allocation of fund 分配款项;预留款项 U-~cVk+LI  
allocation of profit 利润分配;溢利分配 t;005]'Mp  
allocation warrant 拨款令 >g7}JI&  
allotment 分配;配股 EB R,j_  
allotment notice 股份配售通知;配股通知 :[![9JS/  
allotment of shares 股份分配 8~*<s5H  
allowable 可获宽免;免税的 32h}+fd  
allowable business loss 可扣除的营业亏损 SOE 5`  
allowable expenses 可扣税的支出 7{jB!Xj  
allowance 免税额;津贴;备抵;准备金 t Qo) *z  
allowance for debts 债项的免税额 >s0A.7,5  
allowance for depreciation by wear and tear 耗损折旧免税额 \S #Mc  
allowance for funeral expenses 殡殓费的免税额 wf*G+&b d2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eCejO59F9  
allowance for repairs and outgoings 修葺及支出方面的免税额 l Tpn/  
allowance to debtor 给债务人的津贴 d^uE4F}  
alteration of capital 资本更改 wJ.?u]f@  
alternate trustee 候补受托人 vG E;PwR  
amalgamation 合并 q8DSKi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #63)I9>  
ambit of charges 征税范围;收费范围 N RB>X  
amended valuation 经修订的估值 Xn:5pd;?B6  
American Commodities Exchange 美国商品交易所 jnF-kia  
American Express Bank Limited 美国运通银行 (]c M ;  
American Stock Exchange 美国证券交易所 sA^_I6>M"  
amortization 摊销 ?a)X)#lQ  
amount due from banks 存放银行同业的款项 pI>yO~Ve  
amount due from banks abroad 存放海外银行同业的款项 :A2{  
amount due from holding companies 控股公司欠款 D,$!.5OA  
amount due from local banks 存放本港银行同业的款项 qH 1k  
amount due to banks 银行同业的存款 F7o#KN*.]  
amount due to banks abroad 海外银行同业的存款 cXcrb4IKD  
amount due to holding companies 控股公司存款 k[_)5@2  
amount due to local banks 本港银行同业的存款 o`tOnwt  
amount due to outport banks 外埠银行同业的存款 K!AW8FnHkZ  
amount for note issue 发行纸币的款额 4c})LAwd&  
amount of bond 担保契据的款额 4?eO1=a  
amount of consideration 代价款额 cx+w_D9b!  
amount of contribution 供款数额 =`&7pYd,  
amount of indebtedness 负债款额 $!?tJ@{  
amount of principal of the loan 贷款本金额 z2.9l?"rfQ  
amount of rates chargeable 应征差饷数额 &- 5`Oln  
amount of share capital 股本额 HACY  
amount of sums assured 承保款额 "c+j2f'f  
amount of variation 变动幅度 b\Wlpb=QZ  
amount of vote 拨款数额 +ConK>;  
amount payable 应付款额 *|Bu7nwg  
amount receivable 应收款额 w(,K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YGdzA]3>  
analysis 分析 N}|<P[LW  
ancillary risk 附属风险 0c-.h  
annual account 周年帐目;周年帐目报表;年度决算;年结 8D H~~by  
annual accounting date 年结日期 _ ^2\/@  
annual allowance 每年免税额;年积金;年度津贴;年津 t[r<&1[&  
annual balance 年度余额 "d5nVO/  
annual disposable income 每年可动用收入 B,x ohT  
annual estimates 周年预算 d O})#50f  
annual fee 年费 w4AA4u  
annual general meeting 周年大会 y^u9Ttf{  
annual growth rate 年增率;每年增长率 =/#+,  
annual long-term supplement 长期个案每年补助金 eb ` !  
annual pensionable emolument 可供计算退休金的年薪 :cE6-Fv  
annual report 年报 uc~/l4~N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8h?):e  
annual return 周年报表;周年申报表;每年报税表格 ^ ,cwm:B@  
Annual Return Rules 《周年报表规则》 t| cL!  
annual review of consumer prices 每年消费物价回顾 V7gv@<1<y  
annual roll-forward basis 逐年延展方式 )%zOq:{\5  
annual salary 年薪 yIq. m=  
annual statement 年度报表;年度决算表 sC}p_'L  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Lu][0+-  
annuitant 年金受益人 >N bb0T  
annuity 年金 %U uVD  
annuity contract 年金合约 f, iHM  
annuity on human life 人寿年金 zbL8 pp  
antecedent debt 先前的债项 G u4mP  
ante-dated cheque 倒填日期支票 /19ZyQw9  
anticipated expenditure 预期开支 \*+-Bm:$j  
anticipated net profit 预期纯利 ,_iR  
anticipated revenue 预期收入 2uEvu  
anti-inflation measure 反通货膨胀措施 sX c|++  
anti-inflationary stance 反通货膨胀立场 uE=pq<  
apparent deficit 表面赤字 }o:sU^Pwa  
apparent financial solvency 表面偿债能力 =>m x>R`S  
apparent partner 表面合伙人 [-p?gyl  
application for personal assessment 个人入息课税申请书 dR GgiQO  
application of fund 资金应用 n85d g  
application to release as liquidator and to destruct the books of accounts and documents ,7/F?!G!J  
申请免除清盘人职务及毁灭帐簿与文件 <tn6=IV  
appointed actuary 委任精算师 ]w5j?h"b  
appointed auditor 委任核数师;委任审计师 zf.&E3Sn  
appointed trustee 委任的受托人 .Gcs/PN   
appointer 委任人 [9H986=  
apportioned pro rata 按比例分摊 -R BH5+SS2  
apportionment 分配;分摊 G9AQIU%ii  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mrly(*!U"@  
apportionment formula 分摊方程式 ><DXT nt'x  
apportionment of estate duty 遗产税的分摊 f2]O5rX p  
appraisal 估价;评估 LQ{z}Ay  
appreciable growth 可观增长 g+pj1ycw/  
appreciable impact 显着影响 m IYM+2p  
appreciable increase 可观增长 HlgkW&}c^  
appreciation 增值;升值 di|5|bn7  
appreciation against other currencies 相对其他货币升值 8-geBlCE,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j1i<.,0g  
appreciation tax 增值税 f2,\B6+  
appropriation 拨款;拨用;拨付 =LyR CrA  
appropriation account 拨款帐目 uD8,E!\  
Appropriation Bill 拨款法案 E,gpi  
appropriation-in-aid system 补助拨款办法 _J ZlXY  
approved assets 核准资产 #7BX,jvn>  
approved basket stock 认可一篮子证券 }~+_|  
approved budget 核准预算 )mh,F# "L  
approved charitable donation 认可慈善捐款 cqZuG}VR  
approved charitable institution 认可慈善机构 ?5Q_G1H&  
approved currency 核准货币;认可货币 K0-AP $  
approved estimates 核准预算 P0O=veCf  
approved estimates of expenditure 核准开支预算 u0i;vO)MNt  
approved overseas insurer 核准海外保险人 .3:s4=(f  
approved overseas trust company 核准海外信托公司 <wj}y0(  
approved pooled investment fund 核准汇集投资基金 BW5!@D2  
approved provident fund scheme 认可公积金计划 }:xj%?ki  
approved provision 核准拨款 jlb=]hp8%  
approved redeemable share 核准可赎回股份 OD yKS;   
approved regional stock 认可地区性证券 +I[Hxf~  
approved retirement scheme 认可退休金计划 ,4Qct=%L_  
approved subordinated loan 核准附属贷款 Wo, "$Z6B  
arbitrage 套戥;套汇;套利 bc%N !d  
arbitrageur 套戥者;套汇者 Tp&7CNl|  
arbitrary amount 临时款项 vf/|b6'y  
arrangement 措施;安排;协定 ;Vlt4,s)  
arrears 欠款 $I4:g.gKpG  
arrears of pay 欠付薪酬 M0Vs9K=  
arrears of revenue 逾期未收税款;逾期未收的帐项 g>;u} +lO  
articles of association 组织章程;组织细则;组织章程细则 vQsI^p  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 AB[#  
ascertainment of profit 确定利润 c7f11N!v>b  
"Asia Clear" “亚洲结算系统” ~F^7L5d}C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]>H'CM4JR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9Pjw< xt  
Asian Development Fund [ADF] 亚洲发展基金 :7DXLI|L#?  
Asian dollar bond 亚洲美元债券  Mcm%G#  
Asian dollar market 亚洲美元市场 Fh U*mAX)  
Asian dollar rate 亚洲美元利率 6  5>}Q.p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  ;)ji3M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qJ%AbdOI8  
asked price 沽盘;喊价;索价;卖方报价 'FN+BvD  
assessable income 应评税入息 0;SRmj@W  
assessable loss 应评税亏损 tEjT$`6hp  
assessable profit 应评税利润 aZB$%#'vR  
assessable value 应评税值 _n=,H  
assessed profit 估定利润 3.E3}Jz`  
assessed value 经评估价值 NjP7?nXSx  
assessment 评税;评定;估价;评税单 ZJ'Tb<fP  
assessment number 评税编号;估价编号 xG~7kj3  
assessment of additional tax 补加税评税 F,/yK-9  
assessment of performance 业绩评估;实绩评价 w3Z;&sFd  
Assessor 评税主任 U?&&yynK  
asset price bubbles 资产价格泡沫 |Wz`#<t  
asset-backed securities 具资产保证的证券 iiD }2y b  
assets accretion 资产增值 /@feY?glc  
assets and liabilities 资产与负债 +_v#V9?  
assets betterment statement 资产递增表;资产改进表 b|E1>TkY  
assets lending 实物放款;有抵押贷款 EU4j'1!&g<  
assets of the company passing on the death 死者去世时转移的公司资产 ^<w3i?KPW  
assets pledged as security for liabilities 用作负债抵押的资产 ObEp0-^?  
assets portfolio 资产投资组合 W'}^m*F  
assets price 资产价格 H`EsFKw\%  
assets quality 资产质素 +~f5dJyk`  
assets realization 资产变现 !7y:|k,ac  
assets refinancing arrangement 资产再集资安排 SPo}!&p$~  
assets securitization 资产证券化 =x5k5NIF  
assets situated outside Hong Kong 在香港以外地方的资产 Bl*.N9*  
assets stripping 削减资产;拆卖资产 _&}z+(Ug  
assets value 资产值 H&h"!+t(#  
assignee 承让人 Zt"3g6S  
assignment 转让;转让书;转让契 \Ws$@ J-M  
assignment of interest 权益转让 yR4++yk  
assignment of letters patent and trade mark 专利证书及商标转让 DxJY{e9  
assignment of property 物业转让;物业转让书 {mmQv~|5q  
assignment right 转让权 /`VrV{\/!  
assignor 转让人 7xoq:oP-}N  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 t>%+[7?6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *4?%Y8;bF6  
associate member 附属会员 #!R=h|  
associated body corporate 相联法人团体  PpWdZ  
associated company 相联公司;联属公司 KxUO=v<u  
associated corporation 相联法团 GRj#1OqL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "d c- !  
公认会计师公会〔英国〕 Ah Rvyj  
Association of Futures Exchange Brokers 香港期货经纪协会 `&5_~4T7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 . E? a  
association of underwriters 承保人组织 26[m7\O  
assumption of control 接管 >o|.0aw<  
assurance 担保;保险;转易;转易书 #bmbK{[  
assurance of interest 权益的转易 ^Q5advxuq  
at 19XX price 按一九XX年价格计算 MoMxKmI  
at a discount 按赔价计算;按贴水价格计算;打折扣 $[{YE[a  
at a premium 按溢价计算;按升水价格计算 bguTWI8bk  
at call 通知付款;按通知 84f^==Y  
at constant market price 按固定市价计算 E4qQ  
at constant price 按固定价格计算 f2G 3cg~H  
at cost 按成本计算 l }WvO]  
at current market price 按当时市价计算;按现时市价计算 yL"UBe}v  
at current price 按当时价格计算;按现时价格计算 CQ/ps,~M  
at factor cost 按要素成本计算;按生产要素成本计算 O2N~&<^  
at money-of-the-day price 按付款当日价格计算 Da&Brm   
at or better 按指定或较佳价位〔买卖指令〕 pv@w 8*  
at par 按面值计算;平价 _<6B.{$\7m  
at sight 见票即付 ;>r E+k%_  
at the close 按收市盘 KkyZd9  
at the opening 按开市盘 m)e~HP7M  
attestation 见证;见证条款 ]qO*(m:}o  
at-the-money option 平价期权 "`Y.5.  
attorney 受权人;受托代表人 buA/G-<e  
attornment 新拥有人承认书 Uj twOv|pF  
attributable profit 可归属利润 \fJ _,  
attributable share value 可归属股份价值 mV#U=zqb!S  
Auckland Stock Exchange 奥克兰证券交易所 ~en'E  
auction 拍卖 ,)Z1&J?  
auctioneer 拍卖商 2|$G<f  
audit 审计;核数 \JBPZ~N3  
Audit Commission 审计署 .9@y*_ 9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M=#g_*d  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 (gjCm0#_%  
audit review 帐目审查 ?v}S9z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `P?!2\/  
audited account 审计帐目;经审计的帐目 ASUL g{  
audited annual account 经审计的周年帐目 UqNUP+K  
audited balance sheet 经审计的资产负债表 tLzKM+Ct#  
auditor 核数师;核数主任;审计师 2aJ_[3p/h]  
auditor's certificate 核数师证明书;审计师证明书 67]!xy  
auditor's report 核数师报告;审计师报告 ".sRi  
Aussie bond 澳元债券 H' %#71  
austerity budget 紧缩预算 QS%t:,0lp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r Fhi:uRV  
Australia All Ordinaries Index 澳洲所有普通股票指数 #r'S@:[  
Australian Dollar [AUD] 澳元 z, c=."<z  
Australian Options Market 澳大利亚期权市场 A@)ou0[n@  
Australian Securities Commission 澳洲证券事务监察委员会 pP^5y{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A9o"L.o)  
Australian Stock Exchange 澳大利亚证券交易所 iHlee=}od  
Austrian Schilling [ATS] 奥地利先令 hFMT@Gy  
authentication 认证;鉴证 %:yVjb,Yf  
authority to purchase 委托购买证;委购书 epG!V#I  
authorization 认可;核准;授权;授权书 Vw+RRi(  
authorization by direction 指示授权 495A\8#  
authorization by instruction 指令授权 w:/QB-`%  
authorization by warrant 令状授权 T[%@B"  
authorization of unit trust 单位信托的认可 <uvA([r=Vq  
authorized agent 指定代理人 1ZO/R%[  
authorized capital 法定资本 2 >/}-a  
authorized clerk 出市员 Y@limkN:  
authorized dealer 认可交易商 "z4V@gk   
authorized financial institution 认可财务机构 =i>i,>bv  
authorized fund 认可基金 G3j'A{  
authorized fund house 获授权的基金公司;认可基金公司 `u$lSGl  
authorized institution 认可机构 PGhYkj2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `Hd~H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q z8Jvgu?  
authorized insurer 获授权保险人;获认可承保人 Ao$|`Lgj=z  
authorized investment 特准投资项目 6-QcHJ>m6U  
authorized person 获授权人 |Q$9I#rv  
authorized representative 获授权代表 aRcVoOq  
authorized share capital 法定股本 s=hao4v7z  
automated quotation system 自动报价系统 $lb$<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,tak{["  
自动交易系统〔香港期货交易所有限公司〕 liPaT  
automatic adjustment mechanism 自动调整机制 qv3% v3\4  
automatic adjustment system 自动调整系统 U &RZx&W  
Automatic Clearing House 自动票据交换所 3o`c`;H%p  
automatic exchange rates accumulation system 自动化汇率累集系统 [Nu py,v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Rk!8eN Pf  
automatic teller machine [ATM] 自动柜员机 23/;W|   
autopay 自动转帐 Zu|qN*N4  
available assets 可用资产 Kon|TeC>d  
available fiscal reserve 现存财政储备  }A&I@2d  
available profit 可用利润 \ {;3'<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @|<qTci  
average 平均;平均数;海损 >J/8lS{#  
average basic salary 平均基本薪金 :H>0/^Mg0  
average consumer expenditure 平均消费开支;一般消费开支 dgT(]H  
average cost 平均成本  bU$M)  
average cost of land production 增辟土地平均成本 tv%B=E!r  
average daily turnover 平均每日成交额 "x O+  
average daily wage rate 平均每日工资率 f7:}t+d  
average expenditure pattern 平均开支模式 dZCnQIS  
average growth rate 平均增长率 Z6 E_Y?  
average net fixed assets 固定资产平均净值 SE6c3  
average of relatives 相对价格平均数 \ `R8s_S  
average price 平均价格 {_UOS8j7  
average propensity to consume 平均消费倾向;一般消费倾向 >DR$}{IV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 vGwpDu\RgX  
average rate 平均率 5em*9Ko  
average revenue 平均收入;平均收益 z/wwe\ a5  
average stock 平均库存;平均存货 vsJM[$RF  
average yearly rent 平均年租 /xCX. C  
avoidance of double taxation 避免双重课税 UmG|_7  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 _07$TC1  
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