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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: bTp2)a^G  
A share A股;甲类股份 L#q9_-(#  
abatement of tax 减税;减扣免税额 $: m87cR~  
ABN AMRO Bank N.V. 荷兰银行 y$V)^-U>fw  
above-the-line expenditure 线上项目支出;经常预算支出 /Py>HzRE:  
above-the-line receipt 线上项目收入;经常预算收入 .|`=mx  
ABSA Asia Limited 南非联合亚洲有限公司 >=:T ZU  
absolute change 绝对数值变更 QF/u^|f  
absolute expenditure 实际开支 Z1&GtM  
absolute guideline figure 绝对准则数字 [Fj+p4*N  
absolute interest 绝对权益 9|A-oS  
absolute order of discharge 绝对破产解除令 &ntP~!w  
absolute profit margin 绝对利润幅度 | 8Egw-f  
absolute value 实值;绝对值 bRz^=  
absolutely vested interest 绝对既得权益 RXS|-_$  
absorbed cost 已吸收成本;已分摊成本 &dDI*v+  
absorption 吸收;分摊;合并 _Ge^ -7  
absorption rate 吸收率;摊配率;分摊率 5=h'!|iY  
ACB Finance Limited 亚洲商业财务有限公司 1$D`Z/N"A  
acceptable form of reciprocity 合理的互惠条件 ;s. 5\YZ"k  
acceptable rate 适当利率;适当汇率 |aAWW d5  
acceptance agreement 承兑协议 =C>`}%XT}  
acceptance for honour 参加承兑 zQ %z "tQ  
acceptor 承兑人;接受人;受票人 U3+ _'"  
acceptor for honour 参加承兑人 'Mx K}9  
accident insurance 意外保险 UAXF64w{  
Accident Insurance Association of Hong Kong 香港意外保险公会  `pd   
accident insurance scheme 意外保险计划 GKujDx+h  
accident year basis 意外年度基准 jl-Aos"/  
accommodation 通融;贷款 JBEgiQ/  
accommodation bill 通融票据;空头票据 W%9K5(e  
accommodation party 汇票代发人 zo7XmUI3P  
account balance 帐户余额;帐户结余 mQ60@_"Y=,  
account book 帐簿 K#f`_SCW  
account collected in advance 预收款项 u$=ogp =0  
account current book 往来帐簿 w*xUuwi  
account of after-acquired property 事后取得的财产报告 }-q`&1!t  
account of defaulter 拖欠帐目 '}pgUh_  
account payable 应付帐款 ' raB  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 iVi3 :7*  
account receivable 应收帐款 Pn'(8bRm  
account receivable report 应收帐款报表 (GcKaUg8*  
account statement 结单;帐单;会计财务报表 ml33qXW:  
account title 帐户名称;会计科目 ^&';\O@)  
accountant's report 会计师报告 ;.Oh88|k  
Accountant's Report Rules 会计师报告规则 Xtu`5p_Qv  
accounting and auditing procedure 会计与审计程序;会计与核数程序 tGO[A#9a  
Accounting Arrangements 《会计安排》 H"q`k5R  
accounting basis 会计基础 n &\'Hm  
accounting by Official Receiver 破产管理署署长呈交的帐目 J6( RlHS;  
Accounting Circular 《会计通告》 +>WC^s  
accounting class 会计类别 qz=#;&ZU  
accounting date 记帐日期;会计结算日期 <r+!hJ[s'  
accounting for money 款项核算 ,*nZf|  
Accounting Officer 会计主任 g y e(/N+I  
accounting period 会计报告期;会计期 <.=#EV^i  
accounting policy 会计政策;会计方针 QTjftcu  
accounting practice 会计惯例 <V:<x  
accounting principle 会计准则 x\J;ZiWwW  
accounting record 会计记录 qM1)3.)[:  
accounting report 会计报告 ZkB6bji  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zdjM%l);  
Accounting Society of China 中国会计学会 {~p7*j^0  
accounting statement 会计报表 "?eH=!  
accounting system 会计制度;会计系统 cR=94i=t  
accounting transaction 会计事项;帐务交易 =yTa,PY  
accounting treatment 会计处理 `zzKD2y  
accounting year 会计年度 FSU%?PxO  
accretion 增值;添加 0ve`  
accrual 应计项目;应累算数目 a?,[w'7FU  
accrual basis 应计制;权责发生制 Y=:KM~2hv  
accrual basis accounting 应计制会计;权责发生制会计 o!=l B fI  
accrue 应累算;应计 /y9J)lx  
accrued benefit 应累算利益 i2FD1*=/?  
accrued charges 应计费用 j.;  
accrued cumulative preference share dividend 应累算的累积优先股股息 fZ6 fV=HEF  
accrued expenses 应累算费用 .mT#%ex  
accrued interest payable 应付利息;应计未付利息 txml*/zL  
accrued interest receivable 应收利息;应计未收利息 x>^3]m  
accrued right 累算权益 &vFqe,Z  
accruing profit 应累算的利润 Kl aZZJ  
accumulated fiscal reserve 累积财政储备 j FPU zB"  
accumulated profit 累积利润;滚存溢利 <K,% y(]  
accumulated reserve 累积储备 O@r.>  
accumulation of surplus income 累积收益盈余 ckf<N9  
acquired assets 既得资产 RrO0uadmn  
acquisition 收购;购置;取得 Q$3\ /mz  
acquisition cost 购置成本 oEQ{m5O9  
acquisition expenses 购置费用 y^d[( c  
acquisition of 100% interest 收购全部股权 KM/U?`6>:  
acquisition of control 取得控制权 .L^pMU+!^  
acquisition of fixed assets 购置固定资产 bCA2ik  
acquisition of shell “买壳” Xb=2/\}|f  
acquisition price 收购价 Tf#2"(!  
act of God 天灾 mWli}j#  
acting partner 执事合伙人 ~&DB!6*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 a/QtJwIV  
active partner 积极参与的合伙人 /UpD$,T|^|  
active trading 交投活跃 3`fJzS%O  
actual circulation 实际流通 +HOCVqx  
actual cost 实际成本 :WK"-v  
actual expenditure 实际开支;实际支出 _(oP{w gB  
actual income 实际入息;实际收入;实际收益 mvHh"NJ  
actual market 现货市场 :Su#xI  
actual price 现货价;实际价格 P.LuF(?$  
actual profit 实际利润 g5tjj.  
actual quotation 实盘;实际价位;实际报价 lh\ICN\O  
actual year basis 按实际年度计算 G`]v_`>  
actuals 实货 x)ddRq l  
actuarial investigation 精算调查 |*tWF! D6`  
actuarial principle 精算原则 la\zaKC;>  
actuarial report 精算师报告 $hjP}- oUX  
Actuarial Society of Hong Kong 香港精算学会 M&qh]v gC  
actuarial valuation 精算师估值 =My}{n[  
actuary 精算师 &Y54QE".  
ad referendum agreement 暂定协议;有待覆核的协定 PPoI>J  
ad valorem duty 从价税;按值征税 G$;] ?g  
ad valorem duty system 从价税制 *xE"8pN/  
ad valorem fee 从价费 c=A(o  
ad valorem tariff 从价关税 9Fy\t{ks  
additional allowance 额外免税额 ""1#bs{n  
additional amount for unexpired risk 未过期风险的额外款额 -?< Ww{  
additional assessable profit 补加应评税利润 hWD !  
additional assessment 补加评税 1R=)17'O  
additional commitment 额外承担 U1,~bO9  
additional commitment vote 额外承担拨款 0?lp/|K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m~)Fr8Wh6  
additional dependent parent allowance 供养父母额外免税额 bZNIxkc[Dh  
additional provision 额外拨款 jWH{;V&ZV  
additional stamp duty 附加印花税 OUEI~b1  
additional tax 补加税罚款;补加税款 E?30J3S  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1Pk mg%+  
adjudged bankrupt 被裁定破产 iNod</+"K  
adjudicated bankrupt 裁定破产人 r0\cc6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?EI'^xg  
adjudication of bankruptcy 裁定破产;宣告破产 lLuID  
adjudication of insolvency 裁定无力偿还债务 de> ?*%<  
adjusted actual 经调整的实数;调整后的实数 hLb;5u&!kW  
adjusted current assets 经调整的流动资产;调整后的流动资产 (jU/Wj!q  
adjusted figure 经调整的数字;调整后的数额 #ZG3|#Q=L  
adjusted liabilities 经调整的负债;调整后的负债 <y@,3DD3A9  
adjusted loss 经调整的亏损;调整后的亏损 p91`<>Iw  
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 #yW.o'S+  
adjusted profit 经调整的利润;调整后的利润 ^FP} qW~;9  
adjusted surplus 经调整的盈余额;调整后的盈余额 ZCy`2Fir  
adjusted value 经调整的价值;调整后的价值 3@^MvoC  
adjustment 调整;修订;理算〔保险〕 +kjzn]} f  
adjustment centre 调剂中心 ]g{hhP3>  
adjustment lag 调整过程的时间差距;调整时差 }JRP,YNh  
adjustment mechanism 调整机制 eeuZUf+~]  
adjustment of loss 亏损调整 :GU,EDps  
adjustment process 调整过程;调整程序 Q)09]hP[Xj  
adjustment range 调整幅度 j*uXB^ 4  
administered exchange rate 受管制汇率 Z?m -&%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ipG5l  
administration expenses 行政费用 *)limqe3"$  
administration fee 手续费;行政费 ?h/xAl  
administration in bankruptcy 破产管理 1 6"#i  
administration order 遗产管理令 3`8dii  
administrator 管理人;遗产管理人 yiiyqL*E  
administrator of the estate 遗产管理人 Ne3R.g9;Z  
admission of debt 债项承认书 7#QLtU  
admission of proof 接纳债权证明 OnZF6yfN=3  
advance 放贷款项;垫付款项;预支款项;预付款项 b,nn&B5@{  
advance account 暂支帐目;预付款帐户 q5Fs)B  
advance compensation 预付补偿金 YiD-F7hf.*  
advance from shareholder 股东垫款  )|v^9  
advance pending reimbursement 预支以待日后付还 8RVS)D''  
advanced economy 先进经济体系 L2KG0i`+  
advancement 预付;预付财产 -x{dc7y2  
advances warrant 垫款令 `/z_rqJ0CL  
advancing 贷出 k@#5$Ejc2  
adverse balance 逆差 EE+`i%  
adverse exchange 逆汇 UQ/qBbn  
advertisement addressed to shareholders 在报章刊登的致股东通告 6SE6AL<b  
advice for collection 托收通知书 $:Rn;  
advice of drawing 提款通知书;汇票通知书 /\ytr%7,'  
advice of payment 付款通知 &~RR&MdZ2  
Advisory Committee [Securities and Futures Commission] m23+kj)+VY  
谘询委员会〔证券及期货事务监察委员会〕 (=1)y'.  
Advisory Committee on Diversification 经济多元化谘询委员会 U4Z[!s$  
affidavit 誓章;遗产申报誓章 g%ubvu2t]  
affidavit of no receipt 述明无收款的誓章 Ab/j(xr=  
affiliate 联号;联营公司;附属公司 [`d$X^<y;  
affiliated company 附属公司;联号;联营公司 p8Iw!HE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7_-w_"X  
affordability 负担能力  3P1&;  
African Development Bank [AfDB] 非洲开发银行 ~ |6dH  
after-acquired property 事后取得的财产 P` #QGZ>  
after-hours dealing 市后交易 [r(Qs|  
after-tax profit 税后盈利;税后利润;税后溢利 r#A_RZ2~@  
agency agreement 代理协议 #?dUv#  
agency expenses 代理机构的开支 z"lqrSJ:  
agency fee 代理费 |'tW=  
Agency Law 《代理法》 @5WgqB  
agent 代理人;承销人 L'l F/qe^  
agent of company 公司代理人 #/|75 4]]  
agent's fee 代理人费;经纪费 zrs<#8!Y_!  
aggregate 总计;总数;总体数字 (:5G#?6,  
aggregate amount 总款额;总额 9qKzS<"h  
aggregate assets and liabilities 总体资产与负债 Y$g}XN*)E  
aggregate at constant price 按固定价格计算的总体数字 `-_N@E1'>  
aggregate demand 总需求 s2FngAM;f  
aggregate gross position 总持仓量 ` @8`qXg  
aggregate limit 总限额 X APYpBgm  
aggregate of salaries tax 合计薪俸税 hrbo:8SL  
aggregate performance 总体表现;总体业绩 Ow3P-UzU3  
aggregate supply 总体供应 UfO7+_2  
aggregate surplus 总盈余 <\" .L  
aggregate total 整体总额 (zG.aaz*C  
aggregate value 总值;合计价值 SVagT'BB  
aggregated basis 合计基准 H6gU?9%  
aggregated net chargeable income 合计应课税入息实额 . V$ps-t  
aggregation 合并计算;合计;总和 ~]BMrgn  
aggregation of incomes of husband and wife 夫妇入息合并计算 Bn?:w\%Ue  
aggregation of property 财产的总和 YzAFC11,  
agio 差价;贴水 %r;w;`/hA  
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》 ?vgH"W~3>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G/vC~6x  
《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》 m#f{]+6U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z% 1{  
《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》 -I":Z2.fR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C9qJP^F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4,G w#@  
agreement for a settlement 授产协议 |ETiLR=&  
agreement for assignment 转让协议 ubYG  
agreement for sale 售卖协议;买卖协议 'xnnLCm.  
agreement for sale and purchase 买卖协议 N L'R\R  
agreement for the payment of interest 支付利息协议 HRB[GP+  
agreement for the repayment of money 还款协议 Rrg8{DZhv  
agreement of reinsurance 再保险协议 *f5l=lDOB  
Agricultural Bank of China 中国农业银行  iEIg:  
air passenger departure tax 飞机乘客离境税 >`'O7.R  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e}0:"R%E  
airport tax 机场税 at6149B\)  
alcohol duty 酒精税 ]"F5;p; y  
alienation 让与;让渡;转让 /qU>5;  
alimony 生活费;赡养费 1zftrX~v!X  
All Ordinaries Index [AOI] 所有普通股指数 ~9=aT1S|  
all risks 全险;综合险 5l DFp9  
All Sales Record for Stock Market 《股票市场成交报告》 ]XeO0Y  
Allied Capital Resources Limited 新联财务有限公司 x0Yse:RE^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S[,8TErz  
allocation letter 拨款信件 |.P/:e9  
allocation of fund 分配款项;预留款项  Fl3#D7K  
allocation of profit 利润分配;溢利分配 }CDk9Xk  
allocation warrant 拨款令 W0XF~  
allotment 分配;配股 Q7gY3flg  
allotment notice 股份配售通知;配股通知 9!U@"~yB  
allotment of shares 股份分配 8i}< k$S  
allowable 可获宽免;免税的 GX&b;N  
allowable business loss 可扣除的营业亏损 p'n4)I2#  
allowable expenses 可扣税的支出 4v'A\~ZU  
allowance 免税额;津贴;备抵;准备金 ^V3v{>D>  
allowance for debts 债项的免税额 ceT&Y{T  
allowance for depreciation by wear and tear 耗损折旧免税额 d2S~)/@S  
allowance for funeral expenses 殡殓费的免税额 K93p"nHN  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]"~51HQZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 X"q!Y#)  
allowance to debtor 给债务人的津贴 w$|l{VI  
alteration of capital 资本更改 bU54-3Ox*  
alternate trustee 候补受托人 N ]N4^A'  
amalgamation 合并 !k&Q 5s:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @}s$]i$|-  
ambit of charges 征税范围;收费范围 7v7G[n  
amended valuation 经修订的估值 _:`!DIz~9}  
American Commodities Exchange 美国商品交易所 }fR,5|~X  
American Express Bank Limited 美国运通银行 p?X02 >yA  
American Stock Exchange 美国证券交易所 a l&(-#1  
amortization 摊销 QHt4",Ij  
amount due from banks 存放银行同业的款项 `^9(Ot $  
amount due from banks abroad 存放海外银行同业的款项 ILwn&[A0  
amount due from holding companies 控股公司欠款 otJ!UfpR8  
amount due from local banks 存放本港银行同业的款项 aj\nrD1  
amount due to banks 银行同业的存款 =~KsS }`1,  
amount due to banks abroad 海外银行同业的存款 ^pnG0(9  
amount due to holding companies 控股公司存款 Avlz=k1*  
amount due to local banks 本港银行同业的存款 wnLi2k/Dt<  
amount due to outport banks 外埠银行同业的存款 m-/j1GZ*  
amount for note issue 发行纸币的款额 qTQ!jN  
amount of bond 担保契据的款额 r\`+R"  
amount of consideration 代价款额 _7T@5\b:;  
amount of contribution 供款数额 H ?M/mGP  
amount of indebtedness 负债款额 $ (=~r`O+1  
amount of principal of the loan 贷款本金额 }!>=|1 fY  
amount of rates chargeable 应征差饷数额 5S{7En~zUE  
amount of share capital 股本额 X"fh@.  
amount of sums assured 承保款额 o>/O++7Ra  
amount of variation 变动幅度 CjIu[S1%  
amount of vote 拨款数额 ]rN5Ao}2  
amount payable 应付款额 `Y=WMNy  
amount receivable 应收款额 *i{Y9f8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &w 8)* T  
analysis 分析 clw%B  
ancillary risk 附属风险 'R<&d}@P*#  
annual account 周年帐目;周年帐目报表;年度决算;年结 (b,[C\RBF  
annual accounting date 年结日期 _ee dBpV  
annual allowance 每年免税额;年积金;年度津贴;年津 $_H`   
annual balance 年度余额 4 1a. #o  
annual disposable income 每年可动用收入 eM7Bc4V  
annual estimates 周年预算 `#-P[q<v-  
annual fee 年费 sbj(|1,ac  
annual general meeting 周年大会 CzCQFqXI  
annual growth rate 年增率;每年增长率 xVL5'y1g B  
annual long-term supplement 长期个案每年补助金 =qy=-j]  
annual pensionable emolument 可供计算退休金的年薪 4_v]O  
annual report 年报 YwY74w:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C:8_m1Y{  
annual return 周年报表;周年申报表;每年报税表格 :,b iyJt  
Annual Return Rules 《周年报表规则》 {gNV[45  
annual review of consumer prices 每年消费物价回顾 r|e-<t4.9L  
annual roll-forward basis 逐年延展方式 D]a<4a 18  
annual salary 年薪 !\8  ;d8  
annual statement 年度报表;年度决算表 qn1255fB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 73#x|lY  
annuitant 年金受益人 38DT2<qC  
annuity 年金 0$+fkDf  
annuity contract 年金合约 z@Q@^ &0Mr  
annuity on human life 人寿年金 5 < wnva  
antecedent debt 先前的债项 mI*[>#q>  
ante-dated cheque 倒填日期支票 +ISz?~8  
anticipated expenditure 预期开支 h7*W *Bd  
anticipated net profit 预期纯利 OA/WtQ5  
anticipated revenue 预期收入 |tR OL 9b  
anti-inflation measure 反通货膨胀措施 $D v\ e  
anti-inflationary stance 反通货膨胀立场 r_e7a6  
apparent deficit 表面赤字 =0;}K@(J  
apparent financial solvency 表面偿债能力 uEyH2QO  
apparent partner 表面合伙人 gBh;=vOD  
application for personal assessment 个人入息课税申请书 km^^T_ M/  
application of fund 资金应用 Ofm%:}LV  
application to release as liquidator and to destruct the books of accounts and documents n+lOb  
申请免除清盘人职务及毁灭帐簿与文件 VvFC -r,=G  
appointed actuary 委任精算师 l\M_-:I+4  
appointed auditor 委任核数师;委任审计师  z@|GC_L  
appointed trustee 委任的受托人 joKIrS0y  
appointer 委任人 Uw,2}yR  
apportioned pro rata 按比例分摊 53-v|'9'  
apportionment 分配;分摊 ;z M*bWh9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1&;QyTN  
apportionment formula 分摊方程式 -[U1]R  
apportionment of estate duty 遗产税的分摊 {~|OE -X][  
appraisal 估价;评估 x8\A<(G_M=  
appreciable growth 可观增长 PHA-9\jC{  
appreciable impact 显着影响 ?pgG,=?  
appreciable increase 可观增长 w.,Q1\*rPp  
appreciation 增值;升值 +aF}oA&X[  
appreciation against other currencies 相对其他货币升值 oAWzYu(v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O=SkAsim  
appreciation tax 增值税 wC `+  
appropriation 拨款;拨用;拨付 /kt2c[9  
appropriation account 拨款帐目 `(A5f71MfM  
Appropriation Bill 拨款法案 PP:(EN1  
appropriation-in-aid system 补助拨款办法 X#3et'  
approved assets 核准资产 uVzFsgBp  
approved basket stock 认可一篮子证券 h~{aGo  
approved budget 核准预算 N]KxAttt  
approved charitable donation 认可慈善捐款 OGl$W>w1  
approved charitable institution 认可慈善机构 '13ZX:  
approved currency 核准货币;认可货币 ) ri}nL.  
approved estimates 核准预算 [7_56\G4  
approved estimates of expenditure 核准开支预算 |#6QThK  
approved overseas insurer 核准海外保险人 upj]6f"(  
approved overseas trust company 核准海外信托公司 .h0b~nI>>  
approved pooled investment fund 核准汇集投资基金 &>e-(4Xu  
approved provident fund scheme 认可公积金计划 [mEql,x3  
approved provision 核准拨款 U=hlu  
approved redeemable share 核准可赎回股份 %IC73?  
approved regional stock 认可地区性证券 =+ t^f  
approved retirement scheme 认可退休金计划 E0 `Lg c  
approved subordinated loan 核准附属贷款 dlhdsj:  
arbitrage 套戥;套汇;套利 K'K2X-E  
arbitrageur 套戥者;套汇者 6[OzU2nB  
arbitrary amount 临时款项 rx (2yf  
arrangement 措施;安排;协定 N3u((y/  
arrears 欠款 "\0v,!@  
arrears of pay 欠付薪酬 6JKqn~0Kk  
arrears of revenue 逾期未收税款;逾期未收的帐项 PJcwH6m  
articles of association 组织章程;组织细则;组织章程细则 G$ _yy:  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Y&/]O$<  
ascertainment of profit 确定利润 %Y!Yvw^&P(  
"Asia Clear" “亚洲结算系统” /dv<qp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 f!O{%ev  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +}f9   
Asian Development Fund [ADF] 亚洲发展基金 F(t=!k,4\  
Asian dollar bond 亚洲美元债券 ?c0xRO%y  
Asian dollar market 亚洲美元市场 A:7k+4  
Asian dollar rate 亚洲美元利率 JK.ZdY%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3;% 5Yu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^ bEc6`eE  
asked price 沽盘;喊价;索价;卖方报价 L%>n>w  
assessable income 应评税入息 R(n^)^?  
assessable loss 应评税亏损 E ;<l(.Ar  
assessable profit 应评税利润  o x+ 3U  
assessable value 应评税值 >y Y'7Ey  
assessed profit 估定利润 gi 0W;q  
assessed value 经评估价值 )T;?^kho  
assessment 评税;评定;估价;评税单 $95h2oXt  
assessment number 评税编号;估价编号 UI>Y0O  
assessment of additional tax 补加税评税 =XXZ?P  
assessment of performance 业绩评估;实绩评价 sZW^ !z  
Assessor 评税主任 h6} lpd  
asset price bubbles 资产价格泡沫 pZtu&R%GU  
asset-backed securities 具资产保证的证券 dnj}AVfQx  
assets accretion 资产增值 hs}8xl  
assets and liabilities 资产与负债 l x,"EOP  
assets betterment statement 资产递增表;资产改进表 fu90]upz~  
assets lending 实物放款;有抵押贷款 ^h{)Gf,+\  
assets of the company passing on the death 死者去世时转移的公司资产 q$aaA`E%  
assets pledged as security for liabilities 用作负债抵押的资产 4wrk2x[  
assets portfolio 资产投资组合 XoA+MuDzpo  
assets price 资产价格 ,=l7:n  
assets quality 资产质素 tU_y6  
assets realization 资产变现 2(/g}  
assets refinancing arrangement 资产再集资安排 i+gQE!  
assets securitization 资产证券化 3E 3HL7  
assets situated outside Hong Kong 在香港以外地方的资产 ,\qs4&  
assets stripping 削减资产;拆卖资产 ;]_o4e6\p  
assets value 资产值 K~22\G`  
assignee 承让人 6 ND`l5  
assignment 转让;转让书;转让契 2 !'A:;  
assignment of interest 权益转让 n> ^[T[.S  
assignment of letters patent and trade mark 专利证书及商标转让 <Qxh)@ N  
assignment of property 物业转让;物业转让书 H@ t'~ZO  
assignment right 转让权 o1<_fI  
assignor 转让人 }N*_KzPIa  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }<dRj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~i`>adJ:  
associate member 附属会员 f%V4pzOc"  
associated body corporate 相联法人团体 }!6\|;Qsz,  
associated company 相联公司;联属公司 ?wO-cnl  
associated corporation 相联法团 y.[Mnj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'Y]mOD^ p  
公认会计师公会〔英国〕 kYLM&&h  
Association of Futures Exchange Brokers 香港期货经纪协会 8>7& E-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9;veuX#(  
association of underwriters 承保人组织 1AU#%wIEP  
assumption of control 接管 wQRZ"ri,  
assurance 担保;保险;转易;转易书 L:9F:/G  
assurance of interest 权益的转易 &LbJT$}V  
at 19XX price 按一九XX年价格计算 !ET~KL!  
at a discount 按赔价计算;按贴水价格计算;打折扣 E8-P"`Qba  
at a premium 按溢价计算;按升水价格计算 K# Jk _"W  
at call 通知付款;按通知 F{UP;"8'  
at constant market price 按固定市价计算 e @IA20  
at constant price 按固定价格计算 3;a<_cE*@  
at cost 按成本计算 }Q";aU0^  
at current market price 按当时市价计算;按现时市价计算 u;`U*@  
at current price 按当时价格计算;按现时价格计算 /tUy3myJ  
at factor cost 按要素成本计算;按生产要素成本计算 i\dc>C ;  
at money-of-the-day price 按付款当日价格计算 3\Xbmq8}  
at or better 按指定或较佳价位〔买卖指令〕 lg(bDK m  
at par 按面值计算;平价 *k19LI.5  
at sight 见票即付 hXA6D)   
at the close 按收市盘 ]8T!qS(UJd  
at the opening 按开市盘 DG?"5:Zd  
attestation 见证;见证条款 Ps 8%J;  
at-the-money option 平价期权 CP6LHkM9  
attorney 受权人;受托代表人 s&NX@  
attornment 新拥有人承认书 {uHU]6d3qy  
attributable profit 可归属利润 =KR NvW  
attributable share value 可归属股份价值 f aLtdQi  
Auckland Stock Exchange 奥克兰证券交易所 &9Xhl''  
auction 拍卖 Mb]rY>B4  
auctioneer 拍卖商 ahPoEh  
audit 审计;核数 ?.YOI.U^  
Audit Commission 审计署 c_V;DcZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :hM/f  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 G>q(iF'  
audit review 帐目审查 Ud!4"<C_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7[.6axL  
audited account 审计帐目;经审计的帐目 ` P9XqWr  
audited annual account 经审计的周年帐目 P><o,s"v  
audited balance sheet 经审计的资产负债表 f-%NaTI  
auditor 核数师;核数主任;审计师 ,dx3zBI  
auditor's certificate 核数师证明书;审计师证明书 PK"c4>q  
auditor's report 核数师报告;审计师报告 w08?DD]CDt  
Aussie bond 澳元债券 C[%OkPR,H  
austerity budget 紧缩预算 V<j.xd7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #H0dZ.$b0  
Australia All Ordinaries Index 澳洲所有普通股票指数 65Cg]Dt71  
Australian Dollar [AUD] 澳元 R%'^gFk 8  
Australian Options Market 澳大利亚期权市场 mL4]l(U  
Australian Securities Commission 澳洲证券事务监察委员会 J2^'Xj_V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x l#LrvxI  
Australian Stock Exchange 澳大利亚证券交易所 }oNhl^JC  
Austrian Schilling [ATS] 奥地利先令 n+PzA[  
authentication 认证;鉴证 0D&t!$Ibf  
authority to purchase 委托购买证;委购书 DS)RX.k_#  
authorization 认可;核准;授权;授权书 a|?4 )  
authorization by direction 指示授权 >hr{JJe  
authorization by instruction 指令授权 WH= EPOR,  
authorization by warrant 令状授权 EbdfV-E  
authorization of unit trust 单位信托的认可 TsGE cxIg  
authorized agent 指定代理人 }6@pJ G  
authorized capital 法定资本 $k2*[sn,  
authorized clerk 出市员 et }T %~T  
authorized dealer 认可交易商 [AW" D3  
authorized financial institution 认可财务机构 p8]68!=W\F  
authorized fund 认可基金 beu\cV3  
authorized fund house 获授权的基金公司;认可基金公司 WAS U0  
authorized institution 认可机构 (t4&,W_spA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +9") KQT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >2Kh0rIH  
authorized insurer 获授权保险人;获认可承保人 VL*ovD%-  
authorized investment 特准投资项目 /;utcc  
authorized person 获授权人 a(0*um(  
authorized representative 获授权代表 smry2*g  
authorized share capital 法定股本 TEaJG9RU>v  
automated quotation system 自动报价系统 uNHF'?X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R>(@Z M&  
自动交易系统〔香港期货交易所有限公司〕 :Cp'm'omb  
automatic adjustment mechanism 自动调整机制 /=gOa\k|p  
automatic adjustment system 自动调整系统 2^l[(N  
Automatic Clearing House 自动票据交换所 =hMY2D  
automatic exchange rates accumulation system 自动化汇率累集系统 R<=zCE`:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~>+]%FPv  
automatic teller machine [ATM] 自动柜员机 ivW(*c  
autopay 自动转帐 tz&y*e&  
available assets 可用资产 aG 92ay  
available fiscal reserve 现存财政储备 d{E}6)1=  
available profit 可用利润 x*Y@Q?`>5W  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a$Cdhx !  
average 平均;平均数;海损 |lkNi  
average basic salary 平均基本薪金 `^4vT3e  
average consumer expenditure 平均消费开支;一般消费开支 -Q U^c2  
average cost 平均成本 0JJS2oY/  
average cost of land production 增辟土地平均成本 lj?v4$  
average daily turnover 平均每日成交额 ]._LLSzWhg  
average daily wage rate 平均每日工资率 :.45u}[  
average expenditure pattern 平均开支模式 }~Af/  
average growth rate 平均增长率 /)>s##p*  
average net fixed assets 固定资产平均净值 B!\;/Vk  
average of relatives 相对价格平均数 7%{ |  
average price 平均价格 *7wAkljP  
average propensity to consume 平均消费倾向;一般消费倾向 =F;.l@:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :bC40@  
average rate 平均率 A21N|$[  
average revenue 平均收入;平均收益 YR;^hs?  
average stock 平均库存;平均存货 <E0UK^-}  
average yearly rent 平均年租 |USX[j m\  
avoidance of double taxation 避免双重课税 1 %,a =,v  
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 xQ'2BAEa  
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