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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: DNki xE*  
A share A股;甲类股份 .o|Gk 5)  
abatement of tax 减税;减扣免税额 Y&'2/zI6~  
ABN AMRO Bank N.V. 荷兰银行 Q9%N>h9  
above-the-line expenditure 线上项目支出;经常预算支出 VD36ce9  
above-the-line receipt 线上项目收入;经常预算收入 _e~EQ[,  
ABSA Asia Limited 南非联合亚洲有限公司 ^!pagt^  
absolute change 绝对数值变更 'f;+*~*L  
absolute expenditure 实际开支 .%WbXs  
absolute guideline figure 绝对准则数字 x0Tb7y`  
absolute interest 绝对权益 iKp4@6an  
absolute order of discharge 绝对破产解除令 bG.aV#$FIg  
absolute profit margin 绝对利润幅度 N1#*~/sXh  
absolute value 实值;绝对值 <-}6X  
absolutely vested interest 绝对既得权益 wQM(Lm#Q  
absorbed cost 已吸收成本;已分摊成本 C+y:<oo)  
absorption 吸收;分摊;合并 YroKC+4"i  
absorption rate 吸收率;摊配率;分摊率 "5Kx]y8  
ACB Finance Limited 亚洲商业财务有限公司 z%*ZmF^K  
acceptable form of reciprocity 合理的互惠条件 )vuxy  
acceptable rate 适当利率;适当汇率 fKrOz! b  
acceptance agreement 承兑协议 jew?cnRmd  
acceptance for honour 参加承兑 T=b5th}  
acceptor 承兑人;接受人;受票人 [(#ncR8B  
acceptor for honour 参加承兑人 iCl,7$[*  
accident insurance 意外保险 Bj%{PK  
Accident Insurance Association of Hong Kong 香港意外保险公会 %\r4c*O1q  
accident insurance scheme 意外保险计划 $ZQPf  
accident year basis 意外年度基准 #FuOTBNvB  
accommodation 通融;贷款 '7xmj:.==  
accommodation bill 通融票据;空头票据 s`H}NjWx  
accommodation party 汇票代发人 dx Mz!  
account balance 帐户余额;帐户结余 h"wXmAf4%  
account book 帐簿 P_&2HA,I  
account collected in advance 预收款项 3ufUB^@4v  
account current book 往来帐簿 5zfaqt`  
account of after-acquired property 事后取得的财产报告 KS(s<ip|  
account of defaulter 拖欠帐目 X*%KR4`  
account payable 应付帐款 jw(v08u >  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Rfa1 v*(  
account receivable 应收帐款 S1&6P)X.Za  
account receivable report 应收帐款报表 dLQ!hKD~  
account statement 结单;帐单;会计财务报表 $stJ+uh  
account title 帐户名称;会计科目 J tYnBg?[E  
accountant's report 会计师报告 @BW~A@8  
Accountant's Report Rules 会计师报告规则 42# rhgW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !30Dice  
Accounting Arrangements 《会计安排》 5p=T*Y  
accounting basis 会计基础 z4{|?0=C  
accounting by Official Receiver 破产管理署署长呈交的帐目 Eer rIV  
Accounting Circular 《会计通告》 v9M ;W+J  
accounting class 会计类别 "hs`Y4U  
accounting date 记帐日期;会计结算日期 /A <L  
accounting for money 款项核算 2,NQ(c_c$  
Accounting Officer 会计主任 Q3z-v&^E9  
accounting period 会计报告期;会计期 K-p1v!IC  
accounting policy 会计政策;会计方针 bS* "C,b~s  
accounting practice 会计惯例 %G\rL.H|  
accounting principle 会计准则 zbi[r  
accounting record 会计记录 Du[$6  
accounting report 会计报告 ->K*r\T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4V<s"  
Accounting Society of China 中国会计学会 `+]4C+w  
accounting statement 会计报表 rC/m}`b  
accounting system 会计制度;会计系统 FeSe^^dW  
accounting transaction 会计事项;帐务交易 ">CjnF2>R  
accounting treatment 会计处理 g<}K^)x  
accounting year 会计年度 WI}P(!h\J  
accretion 增值;添加 F S1<f:  
accrual 应计项目;应累算数目 \7gLk:  
accrual basis 应计制;权责发生制 OU0\xx1/  
accrual basis accounting 应计制会计;权责发生制会计 fTV:QAa;  
accrue 应累算;应计 mNcTO0p&  
accrued benefit 应累算利益 J qjb@'i  
accrued charges 应计费用 j<wg>O:s%r  
accrued cumulative preference share dividend 应累算的累积优先股股息 ` [@ F3x  
accrued expenses 应累算费用 P) GBuW  
accrued interest payable 应付利息;应计未付利息 \t^q@}~0Wz  
accrued interest receivable 应收利息;应计未收利息 ]hv4EL(zi  
accrued right 累算权益 `){*JPl  
accruing profit 应累算的利润 ,}`II|.oB  
accumulated fiscal reserve 累积财政储备 Sn" 1XU  
accumulated profit 累积利润;滚存溢利 x*bM C&Ea  
accumulated reserve 累积储备 yy/wSk  
accumulation of surplus income 累积收益盈余 &m+s5  
acquired assets 既得资产 s?E7tmaM  
acquisition 收购;购置;取得 V><5N;w  
acquisition cost 购置成本 &W`yHQ"JY  
acquisition expenses 购置费用 "E 8-76n  
acquisition of 100% interest 收购全部股权 'iUfr@  
acquisition of control 取得控制权 V:My1R0  
acquisition of fixed assets 购置固定资产 <E$5LP;:  
acquisition of shell “买壳” A[=)Zw "  
acquisition price 收购价 S37Bl5W  
act of God 天灾 5XA6IL|/l  
acting partner 执事合伙人 )}n`MRDB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -4;{QB?  
active partner 积极参与的合伙人 /e#_Yg  
active trading 交投活跃 3H@TvV/;f  
actual circulation 实际流通 ,j9}VnW)  
actual cost 实际成本 }&`#  
actual expenditure 实际开支;实际支出 {$O.@#'  
actual income 实际入息;实际收入;实际收益 q=UKL`;C}U  
actual market 现货市场 [g_f`ZJ=  
actual price 现货价;实际价格 p4HX83y{  
actual profit 实际利润 q9icj  
actual quotation 实盘;实际价位;实际报价 '$q'Wl)  
actual year basis 按实际年度计算 jo{GPp}  
actuals 实货 RK"dPr  
actuarial investigation 精算调查 (#LV*&K%IC  
actuarial principle 精算原则 YX!%R]c%  
actuarial report 精算师报告 Aw9^}k}UfD  
Actuarial Society of Hong Kong 香港精算学会 1&Nk  
actuarial valuation 精算师估值 4vp,izNW  
actuary 精算师 _@jl9<t=_  
ad referendum agreement 暂定协议;有待覆核的协定 73 D|gF*  
ad valorem duty 从价税;按值征税 QjF.U8  
ad valorem duty system 从价税制 OHM.xw*?.  
ad valorem fee 从价费 &{/ `Q ,  
ad valorem tariff 从价关税 5NBc8h7 V  
additional allowance 额外免税额 Fu{[5uv  
additional amount for unexpired risk 未过期风险的额外款额 0@^YxU[YN  
additional assessable profit 补加应评税利润 kM]?  
additional assessment 补加评税 XvZg!<*OH  
additional commitment 额外承担 Q5{i#F7nJm  
additional commitment vote 额外承担拨款 C4TJS,!1rH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7cY_=X-?Y  
additional dependent parent allowance 供养父母额外免税额 tezsoR!.ak  
additional provision 额外拨款 T~=NY,n  
additional stamp duty 附加印花税 2vu"PeU9  
additional tax 补加税罚款;补加税款 ]0V~|<0c  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `!>zYcmT  
adjudged bankrupt 被裁定破产 :=UeYm @  
adjudicated bankrupt 裁定破产人 >L?/Ph%d  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 K, ?M5n '  
adjudication of bankruptcy 裁定破产;宣告破产 I_'vVbK+>  
adjudication of insolvency 裁定无力偿还债务 e=1&mO?  
adjusted actual 经调整的实数;调整后的实数 jO<K0c c  
adjusted current assets 经调整的流动资产;调整后的流动资产 BLuILE:$  
adjusted figure 经调整的数字;调整后的数额 gWv/3hWWB  
adjusted liabilities 经调整的负债;调整后的负债 )?I1*(1{A  
adjusted loss 经调整的亏损;调整后的亏损 .nKyB'uV  
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 [[oX$0Fp\!  
adjusted profit 经调整的利润;调整后的利润 WTSY:kvcCY  
adjusted surplus 经调整的盈余额;调整后的盈余额 =TwV_Dro~  
adjusted value 经调整的价值;调整后的价值 M2%<4(UwI  
adjustment 调整;修订;理算〔保险〕 ]^/:Xsk$  
adjustment centre 调剂中心 E/Eny 5  
adjustment lag 调整过程的时间差距;调整时差 >bEH&7+@_'  
adjustment mechanism 调整机制 2 os&d|  
adjustment of loss 亏损调整 I6{}S6  
adjustment process 调整过程;调整程序 M+ 8!#n  
adjustment range 调整幅度 Yg<o 9x$  
administered exchange rate 受管制汇率 Euk#C;uBg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Rfeiv  
administration expenses 行政费用 fPZBm&`C  
administration fee 手续费;行政费 qYGnebn@\  
administration in bankruptcy 破产管理 zp,f}  
administration order 遗产管理令 cQ1oy-paD  
administrator 管理人;遗产管理人 DIkD6n?V  
administrator of the estate 遗产管理人 :sk7`7v  
admission of debt 债项承认书 %:YON,1b=7  
admission of proof 接纳债权证明 ;BejFcb  
advance 放贷款项;垫付款项;预支款项;预付款项 VKS:d!}3E  
advance account 暂支帐目;预付款帐户 `-qSvjX  
advance compensation 预付补偿金 8!4=j  
advance from shareholder 股东垫款 v^HDR 3I  
advance pending reimbursement 预支以待日后付还 ?K|PM <A  
advanced economy 先进经济体系 ]J5[ZVz  
advancement 预付;预付财产 it D%sKo  
advances warrant 垫款令 {~[H"h537t  
advancing 贷出 KFCuv15w,3  
adverse balance 逆差  ORp6  
adverse exchange 逆汇 f|w+}z  
advertisement addressed to shareholders 在报章刊登的致股东通告 .A&Ey5  
advice for collection 托收通知书 +2|X 7wA  
advice of drawing 提款通知书;汇票通知书 y%v<Cp@R  
advice of payment 付款通知 NnGQ=$e  
Advisory Committee [Securities and Futures Commission] KaBze67<|  
谘询委员会〔证券及期货事务监察委员会〕 J &u&G7#S  
Advisory Committee on Diversification 经济多元化谘询委员会  ]i=-/  
affidavit 誓章;遗产申报誓章 2fFNJ  
affidavit of no receipt 述明无收款的誓章 _+wv3? c"  
affiliate 联号;联营公司;附属公司 R]m`v: 9  
affiliated company 附属公司;联号;联营公司 !M)!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iG6 ^s62z7  
affordability 负担能力 /^P^K  
African Development Bank [AfDB] 非洲开发银行 ;!Ojb  
after-acquired property 事后取得的财产 T,`'qZ>  
after-hours dealing 市后交易 B#B$w_z  
after-tax profit 税后盈利;税后利润;税后溢利 J55K+  
agency agreement 代理协议 A WMR0I  
agency expenses 代理机构的开支 Haaungb"  
agency fee 代理费 <@A/`3_O)  
Agency Law 《代理法》 E )09M%fe  
agent 代理人;承销人 cx1U6A+  
agent of company 公司代理人 mhnD1}9,Ih  
agent's fee 代理人费;经纪费 J,4]d u$  
aggregate 总计;总数;总体数字 |.*),t3 (w  
aggregate amount 总款额;总额 pvDr&n9  
aggregate assets and liabilities 总体资产与负债 HJ !)D~M{  
aggregate at constant price 按固定价格计算的总体数字 zVGjXuNa  
aggregate demand 总需求 wU2y<?$\8  
aggregate gross position 总持仓量 ]Qkto4DQ5  
aggregate limit 总限额 !5? #^q  
aggregate of salaries tax 合计薪俸税 [j 'Ogm7"  
aggregate performance 总体表现;总体业绩 jF Bq>  
aggregate supply 总体供应 bqsb (C  
aggregate surplus 总盈余 d[kb]lC  
aggregate total 整体总额 *P61q\2Z  
aggregate value 总值;合计价值 yodJGGAzk  
aggregated basis 合计基准 4+$<G/K  
aggregated net chargeable income 合计应课税入息实额 ;=5V)1~i1;  
aggregation 合并计算;合计;总和 9hmCvQgtf  
aggregation of incomes of husband and wife 夫妇入息合并计算  ^G~W}z?-  
aggregation of property 财产的总和 xX{uDMYa;  
agio 差价;贴水 ]6pxd \Q  
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》 =yz#L@\!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  !|9$  
《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》 (W5E\hjJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5#80`/w^U  
《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》 Q7N4@w;e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gK-:t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /21d%T:}  
agreement for a settlement 授产协议 5l=B,%s  
agreement for assignment 转让协议 pyT+ba#  
agreement for sale 售卖协议;买卖协议 Z, lUO.  
agreement for sale and purchase 买卖协议 t TA6 p  
agreement for the payment of interest 支付利息协议 MPAZ%<gmD  
agreement for the repayment of money 还款协议 ?\<2*sW [k  
agreement of reinsurance 再保险协议 -,TBUWg  
Agricultural Bank of China 中国农业银行 UacN'Rat  
air passenger departure tax 飞机乘客离境税  +h9U V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l0U6eOx  
airport tax 机场税 >tr_Ypfv,c  
alcohol duty 酒精税 x/[i &Gkv  
alienation 让与;让渡;转让 k {s#wJA  
alimony 生活费;赡养费 Av.(i2  
All Ordinaries Index [AOI] 所有普通股指数 ngsax1xO  
all risks 全险;综合险 it&c ,+8  
All Sales Record for Stock Market 《股票市场成交报告》 Wey-nsk  
Allied Capital Resources Limited 新联财务有限公司 e&OMW ,7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FT[oM<M\Xd  
allocation letter 拨款信件 0s$g[Fw<.  
allocation of fund 分配款项;预留款项 V*=cNj  
allocation of profit 利润分配;溢利分配 yD#w @yG  
allocation warrant 拨款令 8MX/GF;F  
allotment 分配;配股 `RthX\Tof  
allotment notice 股份配售通知;配股通知 !V+5$TsS  
allotment of shares 股份分配 Eh!%Ne O  
allowable 可获宽免;免税的 AU^Wy|i5Q  
allowable business loss 可扣除的营业亏损 umcbIi('  
allowable expenses 可扣税的支出 $- =aqUU  
allowance 免税额;津贴;备抵;准备金 HoH3.AY X  
allowance for debts 债项的免税额 @Sq=#f/=  
allowance for depreciation by wear and tear 耗损折旧免税额 ]WWre},  
allowance for funeral expenses 殡殓费的免税额 !Ya +  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~_8Ve\Y^/  
allowance for repairs and outgoings 修葺及支出方面的免税额 cuq7eMG6z  
allowance to debtor 给债务人的津贴 Y@9L8XNP>  
alteration of capital 资本更改 TbIM{X  
alternate trustee 候补受托人 / v5Pk.!o  
amalgamation 合并 7KRc^ *pZs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~e 6yaX8S  
ambit of charges 征税范围;收费范围 t<ftEJU"'w  
amended valuation 经修订的估值 S/~6%uJ  
American Commodities Exchange 美国商品交易所 ~<v{CBq[  
American Express Bank Limited 美国运通银行 @T;O^rE~N  
American Stock Exchange 美国证券交易所 6|T{BOW!d  
amortization 摊销 0WF(Ga/o  
amount due from banks 存放银行同业的款项 O<6/0ub&+h  
amount due from banks abroad 存放海外银行同业的款项 l>~:lBO  
amount due from holding companies 控股公司欠款 :{_Or'L  
amount due from local banks 存放本港银行同业的款项 q E$ .a[  
amount due to banks 银行同业的存款 zesEbR)j  
amount due to banks abroad 海外银行同业的存款 By3dRiM=,2  
amount due to holding companies 控股公司存款 F|xXMpC.f  
amount due to local banks 本港银行同业的存款 z6Su`  
amount due to outport banks 外埠银行同业的存款 )6bxP&k  
amount for note issue 发行纸币的款额 sn5N9=\+T  
amount of bond 担保契据的款额 _N/]&|.. !  
amount of consideration 代价款额 Xuh_bW&zF  
amount of contribution 供款数额 :Jhx4/10  
amount of indebtedness 负债款额 `3pe\s  
amount of principal of the loan 贷款本金额 j@GMZz<  
amount of rates chargeable 应征差饷数额 m9#u. Q*  
amount of share capital 股本额 g+ 2SB5 2D  
amount of sums assured 承保款额 RVI],O  
amount of variation 变动幅度 Vq9hAD|k  
amount of vote 拨款数额 o&(%:|  
amount payable 应付款额 mKe{y.  
amount receivable 应收款额 Ic#+*W\ZW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /rv XCA)j  
analysis 分析 ]3d&S5zU  
ancillary risk 附属风险 a Q`a>&R0  
annual account 周年帐目;周年帐目报表;年度决算;年结 ( fdDFb#1  
annual accounting date 年结日期 ;Ic3th%u  
annual allowance 每年免税额;年积金;年度津贴;年津 U?$v 1||  
annual balance 年度余额 &CUkR6  
annual disposable income 每年可动用收入 >x2T '  
annual estimates 周年预算 wf|CE410  
annual fee 年费 L'aMXNO  
annual general meeting 周年大会 $ZcmE<7k  
annual growth rate 年增率;每年增长率 ^jf$V #z0/  
annual long-term supplement 长期个案每年补助金 y*uL,WH  
annual pensionable emolument 可供计算退休金的年薪 \?3];+c9  
annual report 年报 /3KEX{'@U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6b<t|zb  
annual return 周年报表;周年申报表;每年报税表格 AQQj]7Y  
Annual Return Rules 《周年报表规则》 u52; )"&=)  
annual review of consumer prices 每年消费物价回顾 g-+p(Ll|  
annual roll-forward basis 逐年延展方式 N..9N$+(  
annual salary 年薪 Q=^}B}G  
annual statement 年度报表;年度决算表 ya:H{#%6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A8Jbl^7E+  
annuitant 年金受益人 fi bR:8  
annuity 年金 HowlJ[km%  
annuity contract 年金合约 F6%rH$aS  
annuity on human life 人寿年金 ;A- Ef  
antecedent debt 先前的债项 6\::Ku4_2  
ante-dated cheque 倒填日期支票 dcHkb,HsO  
anticipated expenditure 预期开支 >$R-:>~zN  
anticipated net profit 预期纯利 jDXmre?  
anticipated revenue 预期收入 "H G:by  
anti-inflation measure 反通货膨胀措施 cst=ms  
anti-inflationary stance 反通货膨胀立场 gvcT_'  
apparent deficit 表面赤字 nF=Ig-NX^  
apparent financial solvency 表面偿债能力 4a!L/m *  
apparent partner 表面合伙人 TS UN(_XGW  
application for personal assessment 个人入息课税申请书 >@oO7<WB  
application of fund 资金应用 S?Eg   
application to release as liquidator and to destruct the books of accounts and documents 8De `.!Gg  
申请免除清盘人职务及毁灭帐簿与文件 <m@U`RFm  
appointed actuary 委任精算师 F&c A!~  
appointed auditor 委任核数师;委任审计师 :"QRB#EC%  
appointed trustee 委任的受托人 $mlsFBd  
appointer 委任人 X='4 N<  
apportioned pro rata 按比例分摊 2ZE4^j|  
apportionment 分配;分摊 DcOu =Y> 1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k?S-peyRO  
apportionment formula 分摊方程式 )3G?5 OTS  
apportionment of estate duty 遗产税的分摊 A@DIq/^xM  
appraisal 估价;评估 Qz$.t>@V=  
appreciable growth 可观增长 YO,GZD`-o  
appreciable impact 显着影响 pkk0?$l ",  
appreciable increase 可观增长 niA{L:4  
appreciation 增值;升值 ~4\bR  
appreciation against other currencies 相对其他货币升值 7,+:Q Y@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )%MB o.NL  
appreciation tax 增值税 rcyH2)Y/e  
appropriation 拨款;拨用;拨付 As)-a5!  
appropriation account 拨款帐目 ,%,}[q?]d  
Appropriation Bill 拨款法案 bjvi`jyL3k  
appropriation-in-aid system 补助拨款办法 =%]dk=n?TN  
approved assets 核准资产 :$}67b)MO  
approved basket stock 认可一篮子证券 _FVIN;!  
approved budget 核准预算 ]h|GaHiE  
approved charitable donation 认可慈善捐款 =3( ZUV X  
approved charitable institution 认可慈善机构 f3596a  
approved currency 核准货币;认可货币 E3gQ`+wNg?  
approved estimates 核准预算 `mWg$e,  
approved estimates of expenditure 核准开支预算 9]7^/g*!  
approved overseas insurer 核准海外保险人 A$5!]+  
approved overseas trust company 核准海外信托公司 -7pZRnv  
approved pooled investment fund 核准汇集投资基金 l[.pI];T  
approved provident fund scheme 认可公积金计划 T 7 h C]R  
approved provision 核准拨款 F`3 8sq  
approved redeemable share 核准可赎回股份 }NYsKu_cM  
approved regional stock 认可地区性证券 ]"YG7|EU  
approved retirement scheme 认可退休金计划 i\t4TdEx(  
approved subordinated loan 核准附属贷款 nKHyq\  
arbitrage 套戥;套汇;套利 ?VzST }  
arbitrageur 套戥者;套汇者 L~0B  
arbitrary amount 临时款项 t;4{l`dk  
arrangement 措施;安排;协定 `[:f;2(@  
arrears 欠款  Ng-3|N  
arrears of pay 欠付薪酬 Pd@?(WQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^$T>3@rDB  
articles of association 组织章程;组织细则;组织章程细则 1= <Qnmw  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~Aq UT]l  
ascertainment of profit 确定利润  35,SPR  
"Asia Clear" “亚洲结算系统” a]ftE\99  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y)!5Z.K  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "C0oFRk  
Asian Development Fund [ADF] 亚洲发展基金 -bs~{  
Asian dollar bond 亚洲美元债券 h\20  
Asian dollar market 亚洲美元市场 M&>Z[o  
Asian dollar rate 亚洲美元利率 |~Z+Xl a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M"V?fn'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 UCq+F96j  
asked price 沽盘;喊价;索价;卖方报价 w-\GrxlbX  
assessable income 应评税入息 J@)6]d/,  
assessable loss 应评税亏损 QGYmQ9m{kL  
assessable profit 应评税利润 Wm"W@LPx5  
assessable value 应评税值 Z-/ E$j  
assessed profit 估定利润 43(+3$VM7  
assessed value 经评估价值 N}^\$sVu_  
assessment 评税;评定;估价;评税单 Put +<o <  
assessment number 评税编号;估价编号 4K4?Q+?  
assessment of additional tax 补加税评税 2pB@qi-]  
assessment of performance 业绩评估;实绩评价 jmAWto}.  
Assessor 评税主任 e <IT2tv>u  
asset price bubbles 资产价格泡沫 jt;,7Ek  
asset-backed securities 具资产保证的证券 /O&j1g@  
assets accretion 资产增值 gN(8T_r  
assets and liabilities 资产与负债 K\;b3  
assets betterment statement 资产递增表;资产改进表 IJs` 3?  
assets lending 实物放款;有抵押贷款 0_%u(?  
assets of the company passing on the death 死者去世时转移的公司资产 BGUP-_&  
assets pledged as security for liabilities 用作负债抵押的资产 8WaVs6  
assets portfolio 资产投资组合 7[8PSoo  
assets price 资产价格 paiF ah  
assets quality 资产质素 km8[azB o  
assets realization 资产变现 O@EpRg1  
assets refinancing arrangement 资产再集资安排 ^TDHPBlG  
assets securitization 资产证券化 JA1(yt  
assets situated outside Hong Kong 在香港以外地方的资产 4wK!)Pwq  
assets stripping 削减资产;拆卖资产 WF:i}+g+^  
assets value 资产值 G-T:7  
assignee 承让人 ,!Q2^R   
assignment 转让;转让书;转让契 \E0Uj>9+[  
assignment of interest 权益转让 B'&%EW]  
assignment of letters patent and trade mark 专利证书及商标转让 Cj ykM])  
assignment of property 物业转让;物业转让书 1'}~;?_  
assignment right 转让权 zs7K :OlkA  
assignor 转让人 K72U0}$B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fpzC#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b~cN#w #  
associate member 附属会员  @4H*kA  
associated body corporate 相联法人团体 WzZb-F  
associated company 相联公司;联属公司 Z.rKV}yjY  
associated corporation 相联法团 3VKArv-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `F(KM '  
公认会计师公会〔英国〕 ^ b}_[B  
Association of Futures Exchange Brokers 香港期货经纪协会 qL3*H\9N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qf+I2 kyS  
association of underwriters 承保人组织 ` 8.d  
assumption of control 接管 mO]>(^c  
assurance 担保;保险;转易;转易书 h*&-[nSo  
assurance of interest 权益的转易 lB3W|-Ci  
at 19XX price 按一九XX年价格计算 LiiQ;x  
at a discount 按赔价计算;按贴水价格计算;打折扣 347p2sK>  
at a premium 按溢价计算;按升水价格计算 #uFP eu:  
at call 通知付款;按通知 nV GrW#'E  
at constant market price 按固定市价计算 3C2L _ K3  
at constant price 按固定价格计算 RV7l=G9tq  
at cost 按成本计算 8g&uCv/Uk  
at current market price 按当时市价计算;按现时市价计算 NCd_h<}|6F  
at current price 按当时价格计算;按现时价格计算 mVW:]|!s  
at factor cost 按要素成本计算;按生产要素成本计算 %5a>@K]  
at money-of-the-day price 按付款当日价格计算 Ean@GDLz8  
at or better 按指定或较佳价位〔买卖指令〕 %?R}sUo  
at par 按面值计算;平价 :X/j%m*  
at sight 见票即付 1_*o(HR  
at the close 按收市盘 IU/dY`J1  
at the opening 按开市盘 vJ }^ p }  
attestation 见证;见证条款 ;aWH`^{i  
at-the-money option 平价期权 hcwKi  
attorney 受权人;受托代表人 LbvnV~S  
attornment 新拥有人承认书 G' Jsk4:c  
attributable profit 可归属利润 Al6)$8]e   
attributable share value 可归属股份价值 oJ>]=^?k  
Auckland Stock Exchange 奥克兰证券交易所 %Q rf ]  
auction 拍卖 <<Ut@243\  
auctioneer 拍卖商 (*BQd1Z  
audit 审计;核数 Pf-k"7y  
Audit Commission 审计署 iIA&\'|;i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '$;S?6$eW  
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〕 5c! ~WckbJ  
audit review 帐目审查 $#8dtF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .[ NB"\<q  
audited account 审计帐目;经审计的帐目 `/8Dmg  
audited annual account 经审计的周年帐目 > QDmSy*&  
audited balance sheet 经审计的资产负债表 6Jrh'6 o@  
auditor 核数师;核数主任;审计师 V- Oy<  
auditor's certificate 核数师证明书;审计师证明书 Z$~Wr3/  
auditor's report 核数师报告;审计师报告 K1]H~'  
Aussie bond 澳元债券 Ztr,v$  
austerity budget 紧缩预算 =gw 'MA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E9YR *P4$  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,QdUfM  
Australian Dollar [AUD] 澳元 {-09,Q4[&  
Australian Options Market 澳大利亚期权市场 IXe[JL:  
Australian Securities Commission 澳洲证券事务监察委员会 z*"zXL C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uL\ B[<:  
Australian Stock Exchange 澳大利亚证券交易所 r|:i: ii  
Austrian Schilling [ATS] 奥地利先令 SBg BZm}%  
authentication 认证;鉴证 3g`uLA X>u  
authority to purchase 委托购买证;委购书 D:/^TEib  
authorization 认可;核准;授权;授权书 I|@%|sTW  
authorization by direction 指示授权 >/Gz*.  
authorization by instruction 指令授权 8lg $]  
authorization by warrant 令状授权 bO8g#rO  
authorization of unit trust 单位信托的认可 2X!O '  
authorized agent 指定代理人 nK)U.SZ  
authorized capital 法定资本 `rN,*kcP  
authorized clerk 出市员 c-(,%0G0  
authorized dealer 认可交易商 pPuE-EDk  
authorized financial institution 认可财务机构 cLEBcTx  
authorized fund 认可基金 Oca_1dlx  
authorized fund house 获授权的基金公司;认可基金公司 /ZUKt  
authorized institution 认可机构 9,sj,A1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "k o?AUt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !X[b 4p  
authorized insurer 获授权保险人;获认可承保人 yF8 av=<{  
authorized investment 特准投资项目 K*xqQ]&  
authorized person 获授权人 LJt#c+]Li  
authorized representative 获授权代表 q;3.pRw(  
authorized share capital 法定股本 BxS\ "W  
automated quotation system 自动报价系统 ]Nz~4ebB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Mk Er|w'  
自动交易系统〔香港期货交易所有限公司〕 u^8:/~8K  
automatic adjustment mechanism 自动调整机制 Y!N *J  
automatic adjustment system 自动调整系统 M{<cqxY  
Automatic Clearing House 自动票据交换所 (sHqzWh  
automatic exchange rates accumulation system 自动化汇率累集系统 y0k*iS e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )7l+\t  
automatic teller machine [ATM] 自动柜员机 nlOM4fJ(  
autopay 自动转帐 1JM EniB+9  
available assets 可用资产 p%pM3<p  
available fiscal reserve 现存财政储备 8D@H4O.  
available profit 可用利润 }RowAGWL  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Soy!)c]  
average 平均;平均数;海损 }OZp[V  
average basic salary 平均基本薪金 9~2}hXm;  
average consumer expenditure 平均消费开支;一般消费开支 aVNBF`  
average cost 平均成本 DK;p6_tT  
average cost of land production 增辟土地平均成本 D~E1hr&Vd>  
average daily turnover 平均每日成交额 a|Io)Qhr  
average daily wage rate 平均每日工资率 tpOMKh.`  
average expenditure pattern 平均开支模式 h,o/(GNnW  
average growth rate 平均增长率 j6]+ fo&3  
average net fixed assets 固定资产平均净值 +P:xB0Tm D  
average of relatives 相对价格平均数 ?-1r$z  
average price 平均价格 uLX5khQ  
average propensity to consume 平均消费倾向;一般消费倾向 l=,\ h&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2oyTS*2u_&  
average rate 平均率 kv{uf$X*ve  
average revenue 平均收入;平均收益 Y&!M#7/'J3  
average stock 平均库存;平均存货 ,7&`V=C  
average yearly rent 平均年租 @ *P$4c  
avoidance of double taxation 避免双重课税 %{ WZ  
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 W/q-^Zkt,9  
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