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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: IJ`%Zh{f  
A share A股;甲类股份 3wQUNv0z  
abatement of tax 减税;减扣免税额 }eO{+{D +  
ABN AMRO Bank N.V. 荷兰银行 Z"T#"FDIr  
above-the-line expenditure 线上项目支出;经常预算支出 yG`J3++ S  
above-the-line receipt 线上项目收入;经常预算收入 `<z"BGQ  
ABSA Asia Limited 南非联合亚洲有限公司 Wt%+q{  
absolute change 绝对数值变更 ^D=1%@l?#  
absolute expenditure 实际开支 88GS Bg:YH  
absolute guideline figure 绝对准则数字 z!<X{& e  
absolute interest 绝对权益 0"vI6Lm  
absolute order of discharge 绝对破产解除令 :'pLuN  
absolute profit margin 绝对利润幅度 #9a\Ab  
absolute value 实值;绝对值 7t@r}rC,K  
absolutely vested interest 绝对既得权益 M!9gOAQP  
absorbed cost 已吸收成本;已分摊成本 \.`;p  
absorption 吸收;分摊;合并 Pr%Y!|  
absorption rate 吸收率;摊配率;分摊率 ^4\h Z  
ACB Finance Limited 亚洲商业财务有限公司 8-2e4^ g(  
acceptable form of reciprocity 合理的互惠条件 yyj?hR@rZ  
acceptable rate 适当利率;适当汇率 w4m)lQM  
acceptance agreement 承兑协议 {7%W /C#A  
acceptance for honour 参加承兑 DLWG0$#!  
acceptor 承兑人;接受人;受票人 zv^km5by  
acceptor for honour 参加承兑人 nI_43rG:Uf  
accident insurance 意外保险 sr=~U q{g  
Accident Insurance Association of Hong Kong 香港意外保险公会 gNsas:iGM  
accident insurance scheme 意外保险计划 m~#f L  
accident year basis 意外年度基准 (2oP=9m  
accommodation 通融;贷款 Ju"* ;/  
accommodation bill 通融票据;空头票据 ;_HG 5}i  
accommodation party 汇票代发人 J*nQ(*e  
account balance 帐户余额;帐户结余 ;!ICLkc$  
account book 帐簿 " aEk#W  
account collected in advance 预收款项 G=.vo3  
account current book 往来帐簿 /s'7[bSv  
account of after-acquired property 事后取得的财产报告 3($cBC  
account of defaulter 拖欠帐目 $E j;CN59  
account payable 应付帐款 .]0u#fz0y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 AO R{Xm  
account receivable 应收帐款 q$|Wxnz  
account receivable report 应收帐款报表 jc4#k+sb  
account statement 结单;帐单;会计财务报表  MYD`P2F  
account title 帐户名称;会计科目 wc%Wy|d  
accountant's report 会计师报告 h2b,(  
Accountant's Report Rules 会计师报告规则 3u)NkS=  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rY~!hZ  
Accounting Arrangements 《会计安排》 ,#u"$Hz8p  
accounting basis 会计基础 sUCI+)cM3  
accounting by Official Receiver 破产管理署署长呈交的帐目 >;$C@  
Accounting Circular 《会计通告》 cIL I%W1  
accounting class 会计类别 A *$JF>`7  
accounting date 记帐日期;会计结算日期 Mj guH5Uy  
accounting for money 款项核算 JBYmy_Su  
Accounting Officer 会计主任 zmw <y2`  
accounting period 会计报告期;会计期 )\q A[rTG  
accounting policy 会计政策;会计方针 C V{kP8#  
accounting practice 会计惯例 ;77#$H8)  
accounting principle 会计准则 -&Cb^$.-x  
accounting record 会计记录 U/W<Sa\`  
accounting report 会计报告 Hd/|f;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YT*_ vmJV  
Accounting Society of China 中国会计学会 bc?\lD$ $  
accounting statement 会计报表 {Tps3{|wt  
accounting system 会计制度;会计系统 J|uxn<E<>  
accounting transaction 会计事项;帐务交易 R 2{kS  
accounting treatment 会计处理 95wi~^^  
accounting year 会计年度 ji|+E`Nii  
accretion 增值;添加 OzVCqq"]  
accrual 应计项目;应累算数目 H'Oy._,]t  
accrual basis 应计制;权责发生制 )}/ ycTs  
accrual basis accounting 应计制会计;权责发生制会计 EDl*UG83G  
accrue 应累算;应计 u["3| `C5  
accrued benefit 应累算利益 %`M IGi#  
accrued charges 应计费用 ,R-T( <r  
accrued cumulative preference share dividend 应累算的累积优先股股息 0gLl>tF[H  
accrued expenses 应累算费用 _i/x4,=xv  
accrued interest payable 应付利息;应计未付利息 (mNNTMe  
accrued interest receivable 应收利息;应计未收利息 \4/zvlo]h  
accrued right 累算权益 OH(w3:;[8  
accruing profit 应累算的利润  4 Wb^$i!  
accumulated fiscal reserve 累积财政储备 hLv~N}  
accumulated profit 累积利润;滚存溢利 SH009@l_8  
accumulated reserve 累积储备 F&Bh\C)]  
accumulation of surplus income 累积收益盈余 Z~?1xJ&  
acquired assets 既得资产 ]#7{ x  
acquisition 收购;购置;取得 rT&rv^>f  
acquisition cost 购置成本 THVF(M4v  
acquisition expenses 购置费用 R/_bk7o]H  
acquisition of 100% interest 收购全部股权 zF)&o}  
acquisition of control 取得控制权 69 >-  
acquisition of fixed assets 购置固定资产 @26gP:Um  
acquisition of shell “买壳” TZl^M h[a  
acquisition price 收购价 )U?5O$M;lE  
act of God 天灾 -E$(<Pow~\  
acting partner 执事合伙人 nQtp4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?g6xy[  
active partner 积极参与的合伙人 JB <GV-l  
active trading 交投活跃 3Uy48ue  
actual circulation 实际流通 8p;|&7  
actual cost 实际成本 >8* 0"Q  
actual expenditure 实际开支;实际支出 U '$W$()p  
actual income 实际入息;实际收入;实际收益 HGwSsoS  
actual market 现货市场 O<RLw)nzg  
actual price 现货价;实际价格 7gk}f%,3P  
actual profit 实际利润 K&\ q6bU  
actual quotation 实盘;实际价位;实际报价  y[C++Q  
actual year basis 按实际年度计算 A"V($:>U  
actuals 实货 /O^aFIxk  
actuarial investigation 精算调查 ma gZmY~  
actuarial principle 精算原则  [f1'Qb  
actuarial report 精算师报告 Fv<^\q  
Actuarial Society of Hong Kong 香港精算学会 Fx3CY W  
actuarial valuation 精算师估值 F3%8E<QZd;  
actuary 精算师 _K4E6c_  
ad referendum agreement 暂定协议;有待覆核的协定 7xhBdi[ dQ  
ad valorem duty 从价税;按值征税 ,Vc>'4E-  
ad valorem duty system 从价税制 o#^(mGj_.  
ad valorem fee 从价费 Bh#?:h&f  
ad valorem tariff 从价关税 *\n-yx]  
additional allowance 额外免税额 6XFLWN-)  
additional amount for unexpired risk 未过期风险的额外款额 ~ \{a<-R  
additional assessable profit 补加应评税利润 ki8;:m4  
additional assessment 补加评税 WLy%| {/  
additional commitment 额外承担 R [[ #r5q  
additional commitment vote 额外承担拨款 ]RvFn~E!s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $$5E+UDOs  
additional dependent parent allowance 供养父母额外免税额 Ik\n/EE  
additional provision 额外拨款 +D@+j  
additional stamp duty 附加印花税 '&;s32']}  
additional tax 补加税罚款;补加税款 oy _DYop  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 xnR;#Yc  
adjudged bankrupt 被裁定破产 y37c&XYq  
adjudicated bankrupt 裁定破产人 NKSK+ll2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;UAi>//#   
adjudication of bankruptcy 裁定破产;宣告破产 Qvx[F:#Tk  
adjudication of insolvency 裁定无力偿还债务 UGb<&)  
adjusted actual 经调整的实数;调整后的实数 YcmLc)a7  
adjusted current assets 经调整的流动资产;调整后的流动资产 ~~B`\!n7  
adjusted figure 经调整的数字;调整后的数额 AW R   
adjusted liabilities 经调整的负债;调整后的负债 F?Fs x)2k  
adjusted loss 经调整的亏损;调整后的亏损 UA8*8%v  
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 F YLBaN  
adjusted profit 经调整的利润;调整后的利润 UyUz_6J  
adjusted surplus 经调整的盈余额;调整后的盈余额 ZHN@&Gg6)  
adjusted value 经调整的价值;调整后的价值 %3:[0o={d  
adjustment 调整;修订;理算〔保险〕 J-k/#A4o  
adjustment centre 调剂中心 K!+IRA@  
adjustment lag 调整过程的时间差距;调整时差 Y6Mp[=  
adjustment mechanism 调整机制 C9FzTg/c  
adjustment of loss 亏损调整 vT&) 5nN  
adjustment process 调整过程;调整程序 auai@)v6  
adjustment range 调整幅度 ;usR=i36b  
administered exchange rate 受管制汇率 blk4@pg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +W7#G `>  
administration expenses 行政费用 <b,oF]+;z  
administration fee 手续费;行政费 SJJ[y"GvD  
administration in bankruptcy 破产管理 "C/X#y   
administration order 遗产管理令 &Rp/y%9  
administrator 管理人;遗产管理人 hHsN(v  
administrator of the estate 遗产管理人 X1C &;5  
admission of debt 债项承认书 0XWhSrHM  
admission of proof 接纳债权证明 mH,L,3R;R  
advance 放贷款项;垫付款项;预支款项;预付款项 JS^QfT,zE  
advance account 暂支帐目;预付款帐户 l} =@9A@  
advance compensation 预付补偿金 v\3 \n3[u  
advance from shareholder 股东垫款 ,8`CsY^1  
advance pending reimbursement 预支以待日后付还 &*nq.l76X`  
advanced economy 先进经济体系 +@"Ls P  
advancement 预付;预付财产 e*!0|#-  
advances warrant 垫款令 g.wDg  
advancing 贷出 Ifu[L&U  
adverse balance 逆差 u(Kof'p7  
adverse exchange 逆汇 sA|!b.q  
advertisement addressed to shareholders 在报章刊登的致股东通告 {@7xOOAw  
advice for collection 托收通知书 ~85>.o2RDW  
advice of drawing 提款通知书;汇票通知书 e a3f`z  
advice of payment 付款通知 2gM/".|{  
Advisory Committee [Securities and Futures Commission] N fBH  
谘询委员会〔证券及期货事务监察委员会〕 2N}UB=J  
Advisory Committee on Diversification 经济多元化谘询委员会 t8?$q})RL  
affidavit 誓章;遗产申报誓章 LZI[5tA"  
affidavit of no receipt 述明无收款的誓章 `Q!#v{  
affiliate 联号;联营公司;附属公司 ]=28s *@  
affiliated company 附属公司;联号;联营公司 iU/v; T(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .ED8b5t|  
affordability 负担能力 A?+0Ce&qL  
African Development Bank [AfDB] 非洲开发银行 `bJ?8~ 8 *  
after-acquired property 事后取得的财产 k E},>+W+  
after-hours dealing 市后交易 U^&,xz$Cg  
after-tax profit 税后盈利;税后利润;税后溢利 k5@PZFV  
agency agreement 代理协议 h0oe'Xov  
agency expenses 代理机构的开支 M?ObK#l!_  
agency fee 代理费 8:sQB% BB  
Agency Law 《代理法》 ]/6i#fTw  
agent 代理人;承销人 ' 5xvR G  
agent of company 公司代理人 "sUjJ|  
agent's fee 代理人费;经纪费 *Tum(wWZ  
aggregate 总计;总数;总体数字 &`%J1[dy  
aggregate amount 总款额;总额 bn#'o(Lp  
aggregate assets and liabilities 总体资产与负债 2/>u8j  
aggregate at constant price 按固定价格计算的总体数字 \n>7T*iM&  
aggregate demand 总需求 WdZ_^  
aggregate gross position 总持仓量 @QO^3%b8  
aggregate limit 总限额 hQ@E2Xsv  
aggregate of salaries tax 合计薪俸税 V]5MIiNl  
aggregate performance 总体表现;总体业绩 oiTSpd-  
aggregate supply 总体供应 h3rVa6cxM  
aggregate surplus 总盈余 xS+!/pBf"Y  
aggregate total 整体总额 Aryp!oW  
aggregate value 总值;合计价值 ?P%-p  
aggregated basis 合计基准 BS|$-i5L  
aggregated net chargeable income 合计应课税入息实额 HD YWDp  
aggregation 合并计算;合计;总和 $z[@DB[  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;u*I#)7  
aggregation of property 财产的总和 %:!ILN  
agio 差价;贴水 <;lwvO  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 X-y3CO:&@h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `V2doV)  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 i?:#lbw_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v83@J~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ' +f(9/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~$jRn(2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V.-cm51I  
agreement for a settlement 授产协议 :SD#>eD0  
agreement for assignment 转让协议 =eyPo(B  
agreement for sale 售卖协议;买卖协议 mfx-Ja_a  
agreement for sale and purchase 买卖协议 5q;c=oRUj  
agreement for the payment of interest 支付利息协议 TXS{=  
agreement for the repayment of money 还款协议 ^jE8 "G*  
agreement of reinsurance 再保险协议 _A~>?gJ;,  
Agricultural Bank of China 中国农业银行 Y&j'2!g  
air passenger departure tax 飞机乘客离境税 KsSIX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -nQ(.#-n  
airport tax 机场税 x8o/m$[,=u  
alcohol duty 酒精税 ?3y>K!D(A  
alienation 让与;让渡;转让 ]NyN@9u@(  
alimony 生活费;赡养费 Ke^9R-jP  
All Ordinaries Index [AOI] 所有普通股指数 #+Y%Bxf  
all risks 全险;综合险 Jbn^G7vH<6  
All Sales Record for Stock Market 《股票市场成交报告》 &Lbh?C  
Allied Capital Resources Limited 新联财务有限公司 *| as-!${k  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <8ih >s(C  
allocation letter 拨款信件 U'LPaf$O  
allocation of fund 分配款项;预留款项 kD me>E=  
allocation of profit 利润分配;溢利分配 t\WU}aKML  
allocation warrant 拨款令 ~~3*o  
allotment 分配;配股 :(YFIW`59  
allotment notice 股份配售通知;配股通知 4YgO1}%G  
allotment of shares 股份分配 ~wQ M ?h  
allowable 可获宽免;免税的 'Ll'8 ps  
allowable business loss 可扣除的营业亏损 S.; ahce  
allowable expenses 可扣税的支出 Z.b?Jzj  
allowance 免税额;津贴;备抵;准备金 W1JvLU5L*r  
allowance for debts 债项的免税额 c"diNbm[  
allowance for depreciation by wear and tear 耗损折旧免税额 ! NJGW  
allowance for funeral expenses 殡殓费的免税额 TDX~?> P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +45.fo  
allowance for repairs and outgoings 修葺及支出方面的免税额 '?Xf(6o1  
allowance to debtor 给债务人的津贴 ^fj30gw7\5  
alteration of capital 资本更改 A_Y5{6@  
alternate trustee 候补受托人 Oe21noL  
amalgamation 合并 `Y3\R#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O4cBn{Dq9  
ambit of charges 征税范围;收费范围 sD$K<nyz  
amended valuation 经修订的估值 `LNKbTc[m  
American Commodities Exchange 美国商品交易所 b$sT`+4q  
American Express Bank Limited 美国运通银行 |j4p  
American Stock Exchange 美国证券交易所 i3cMRcS;  
amortization 摊销 K!8l!FFl  
amount due from banks 存放银行同业的款项 pf&U$oR4  
amount due from banks abroad 存放海外银行同业的款项 N%S|Ey@f   
amount due from holding companies 控股公司欠款 8~sC$sIlE  
amount due from local banks 存放本港银行同业的款项 8Oa+,?<0x  
amount due to banks 银行同业的存款 @<yYMo7  
amount due to banks abroad 海外银行同业的存款 .I]EP-  
amount due to holding companies 控股公司存款 \A6 }=  
amount due to local banks 本港银行同业的存款 `{NbMc\ ]  
amount due to outport banks 外埠银行同业的存款 ]:}7-;$V  
amount for note issue 发行纸币的款额 iD<}r?Z  
amount of bond 担保契据的款额 %@8#+#@J0  
amount of consideration 代价款额 OBf$Z"i  
amount of contribution 供款数额 R5xV_;wD  
amount of indebtedness 负债款额 4|UtE<<b  
amount of principal of the loan 贷款本金额 h!`KX2~  
amount of rates chargeable 应征差饷数额 yQ !keGj  
amount of share capital 股本额 p) ?6~\F:  
amount of sums assured 承保款额 Js(MzL  
amount of variation 变动幅度 )"]( ?V  
amount of vote 拨款数额 Mp(;PbVD  
amount payable 应付款额 ';m;K (g  
amount receivable 应收款额 :o:Z   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1.5R`vKn]  
analysis 分析 :jJ0 +Q  
ancillary risk 附属风险 iI3,q-LA  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z`#XB2,  
annual accounting date 年结日期 <B'PB"R3y  
annual allowance 每年免税额;年积金;年度津贴;年津  tYG6Gl  
annual balance 年度余额 = toU?:.  
annual disposable income 每年可动用收入 2J (nJT"  
annual estimates 周年预算 )6%a9&~H  
annual fee 年费 }@~+%_;  
annual general meeting 周年大会 j Y(|z*|  
annual growth rate 年增率;每年增长率 ]MC5 uKn  
annual long-term supplement 长期个案每年补助金 [ #fz [U  
annual pensionable emolument 可供计算退休金的年薪 zYM0?O8pJ~  
annual report 年报 -XnOj2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $RYOj{1  
annual return 周年报表;周年申报表;每年报税表格 R[rOzoNp0  
Annual Return Rules 《周年报表规则》 wRZS+^hx  
annual review of consumer prices 每年消费物价回顾 'wWuR@e#&  
annual roll-forward basis 逐年延展方式 hxt;sQAo{  
annual salary 年薪 c< sq0('`  
annual statement 年度报表;年度决算表 8T8]gM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PAH#yM2Ic  
annuitant 年金受益人 =}0$|@pl  
annuity 年金 e'p"gX  
annuity contract 年金合约 X`fm5y  
annuity on human life 人寿年金 tBETNt7  
antecedent debt 先前的债项 A p 3B'  
ante-dated cheque 倒填日期支票 Q n.3 B  
anticipated expenditure 预期开支 }*b\=AS=  
anticipated net profit 预期纯利 "N)InPR-  
anticipated revenue 预期收入 cqT%6Si  
anti-inflation measure 反通货膨胀措施 RY1-Zjlb<  
anti-inflationary stance 反通货膨胀立场 \odns  
apparent deficit 表面赤字 $~\Tl:!#?  
apparent financial solvency 表面偿债能力 ' Er\ 68  
apparent partner 表面合伙人 wh!8\9{g  
application for personal assessment 个人入息课税申请书 KL*+gq0k  
application of fund 资金应用 cC]]H&'Hg+  
application to release as liquidator and to destruct the books of accounts and documents i(*fv(z  
申请免除清盘人职务及毁灭帐簿与文件 AmQsay#I_  
appointed actuary 委任精算师 P<;Puww/  
appointed auditor 委任核数师;委任审计师 EKS?3z%!  
appointed trustee 委任的受托人 g`~;"%u7cn  
appointer 委任人 2wa'WEx  
apportioned pro rata 按比例分摊 bP,Ka  
apportionment 分配;分摊 >qUD_U3A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1tTY )Evf  
apportionment formula 分摊方程式 CAmIwAx6;  
apportionment of estate duty 遗产税的分摊 ff=RKKnN  
appraisal 估价;评估 xe9\5Gb}  
appreciable growth 可观增长 x3F94+<n{  
appreciable impact 显着影响 7%G&=8tq  
appreciable increase 可观增长 u$X =2u:P  
appreciation 增值;升值 I}m>t}QRI_  
appreciation against other currencies 相对其他货币升值 YN~1.!F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ocz21gl-?`  
appreciation tax 增值税 *_]fe&s=%  
appropriation 拨款;拨用;拨付 $.31<@T7  
appropriation account 拨款帐目 'v=BAY=Ef  
Appropriation Bill 拨款法案 r%>EiHpCU  
appropriation-in-aid system 补助拨款办法 vu&ny&=`  
approved assets 核准资产 l<'}`  
approved basket stock 认可一篮子证券 $`R=Q  
approved budget 核准预算 m)]|mYjju  
approved charitable donation 认可慈善捐款 )@] W=  
approved charitable institution 认可慈善机构 PnL?zae  
approved currency 核准货币;认可货币 [z6P]eC7  
approved estimates 核准预算 :Zo^Uc:*w  
approved estimates of expenditure 核准开支预算 eu?P6>urA  
approved overseas insurer 核准海外保险人 [{#n?BT  
approved overseas trust company 核准海外信托公司 P.(z)!]  
approved pooled investment fund 核准汇集投资基金 HGi%b5:<=M  
approved provident fund scheme 认可公积金计划 t3C#$ >  
approved provision 核准拨款 q^7=/d8  
approved redeemable share 核准可赎回股份 B*P;*re  
approved regional stock 认可地区性证券 y<#Hq1  
approved retirement scheme 认可退休金计划 ;F"Tu  
approved subordinated loan 核准附属贷款 s.XxYXR\  
arbitrage 套戥;套汇;套利 ~}SQLYy7Z  
arbitrageur 套戥者;套汇者 2/Ye<.#  
arbitrary amount 临时款项 T'9M  
arrangement 措施;安排;协定 !1@o Z(  
arrears 欠款 %eGD1.R  
arrears of pay 欠付薪酬 M'oQ<,yW-  
arrears of revenue 逾期未收税款;逾期未收的帐项 Xn5LrLM&  
articles of association 组织章程;组织细则;组织章程细则 c{39,oF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]7RK/Zu i  
ascertainment of profit 确定利润 n A%8 bZ+  
"Asia Clear" “亚洲结算系统” XpA|<s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &)|f|\yh"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 lwo,D}  
Asian Development Fund [ADF] 亚洲发展基金 B B^81{A  
Asian dollar bond 亚洲美元债券 : qV|rih_Q  
Asian dollar market 亚洲美元市场 >S S^qjh/  
Asian dollar rate 亚洲美元利率 A0Q1"b=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J7~Kjl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =$ubSfx  
asked price 沽盘;喊价;索价;卖方报价 NxB/U_j  
assessable income 应评税入息 ;=@?( n  
assessable loss 应评税亏损 }uO2 x@  
assessable profit 应评税利润 4{b/Nv:b  
assessable value 应评税值 v+dT7* ^@  
assessed profit 估定利润 ha9 d z  
assessed value 经评估价值 ZmI#-[/  
assessment 评税;评定;估价;评税单 QkLcs6)R  
assessment number 评税编号;估价编号 NH1ak(zHW  
assessment of additional tax 补加税评税 $-6[9d-N  
assessment of performance 业绩评估;实绩评价 IVeA[qA0  
Assessor 评税主任 .Np!Qp1*  
asset price bubbles 资产价格泡沫 4 XGEw9`3  
asset-backed securities 具资产保证的证券 AboRuHQ  
assets accretion 资产增值 ?+$EPaC2  
assets and liabilities 资产与负债 Fl"LK:)  
assets betterment statement 资产递增表;资产改进表 #vViEBVeN  
assets lending 实物放款;有抵押贷款 g Eq6[G  
assets of the company passing on the death 死者去世时转移的公司资产 a t=;}}X  
assets pledged as security for liabilities 用作负债抵押的资产 e`)zR'As  
assets portfolio 资产投资组合 52F3r:Rk  
assets price 资产价格 B74]hgK  
assets quality 资产质素 Hl8\*#;C&>  
assets realization 资产变现 kq(]7jU$[  
assets refinancing arrangement 资产再集资安排 B0gs<E  
assets securitization 资产证券化 $c LZ,N24  
assets situated outside Hong Kong 在香港以外地方的资产 6^FUuj.  
assets stripping 削减资产;拆卖资产 Lo" s12fr  
assets value 资产值 =H^~"16  
assignee 承让人 .tK]-f2  
assignment 转让;转让书;转让契 En0hjXa  
assignment of interest 权益转让 ENf(E9O  
assignment of letters patent and trade mark 专利证书及商标转让 [kPl7[OL  
assignment of property 物业转让;物业转让书 Kn2W{*wD  
assignment right 转让权 _cJ\A0h^  
assignor 转让人 x7xQrjE  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 C.se/\PE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mk6>}z*  
associate member 附属会员 <u  
associated body corporate 相联法人团体 D@k#'KU  
associated company 相联公司;联属公司 '2{60t_A  
associated corporation 相联法团 (&/~q:a>   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j3>&Su>H4  
公认会计师公会〔英国〕 8Z 0@-8vi  
Association of Futures Exchange Brokers 香港期货经纪协会 R]o2_r7N"}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q-e3;$  
association of underwriters 承保人组织 CZ(fP86e  
assumption of control 接管 T\Jm=+]c!  
assurance 担保;保险;转易;转易书 Tb] h<S  
assurance of interest 权益的转易 \x"BgLSE  
at 19XX price 按一九XX年价格计算 K{FBrh  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]_4HtcL4  
at a premium 按溢价计算;按升水价格计算 '9AYE"7Ydk  
at call 通知付款;按通知 .;&4'ga4  
at constant market price 按固定市价计算 ,@Elw>^  
at constant price 按固定价格计算 !ed0  
at cost 按成本计算 <_4'So>  
at current market price 按当时市价计算;按现时市价计算 _ n4C~  
at current price 按当时价格计算;按现时价格计算 f6#1sO4"  
at factor cost 按要素成本计算;按生产要素成本计算 S^~ lQ|D  
at money-of-the-day price 按付款当日价格计算 4>]B8ZxH  
at or better 按指定或较佳价位〔买卖指令〕 Qaiqx"x3  
at par 按面值计算;平价 =DI/|^j{ ;  
at sight 见票即付 ;Udx|1o  
at the close 按收市盘 <In+V  
at the opening 按开市盘 x0xQFlGk  
attestation 见证;见证条款 m\K1Ex  
at-the-money option 平价期权 a%wa3N=v  
attorney 受权人;受托代表人 QVD^p;b  
attornment 新拥有人承认书 U^OR\=G^  
attributable profit 可归属利润 AQ,%5MeqJ  
attributable share value 可归属股份价值 Ystd[  
Auckland Stock Exchange 奥克兰证券交易所 hTQ]xN)  
auction 拍卖 e ,A9N%M  
auctioneer 拍卖商 @%6"xnb `  
audit 审计;核数 ?C_Y2JY  
Audit Commission 审计署 a!;K+wL >  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1c$c e+n~  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 AHLXmQl  
audit review 帐目审查 Lx3`.F\mG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U2(mWQ[mO  
audited account 审计帐目;经审计的帐目 \%.&$z3wz  
audited annual account 经审计的周年帐目 "GAKi}y">v  
audited balance sheet 经审计的资产负债表 .3xf!E*  
auditor 核数师;核数主任;审计师 ~Ecx>f4nX  
auditor's certificate 核数师证明书;审计师证明书 ?lIh&C8]X  
auditor's report 核数师报告;审计师报告 1xsB@D  
Aussie bond 澳元债券 4& 9V  
austerity budget 紧缩预算 EL9JM}%0v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &"X1w $  
Australia All Ordinaries Index 澳洲所有普通股票指数 ES[]A&tf  
Australian Dollar [AUD] 澳元 B)Dsen  
Australian Options Market 澳大利亚期权市场 (KT+7j0^  
Australian Securities Commission 澳洲证券事务监察委员会 =5g|7grQ:`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tU>4?`)E  
Australian Stock Exchange 澳大利亚证券交易所 =#vU$~a  
Austrian Schilling [ATS] 奥地利先令 ]?hlpL  
authentication 认证;鉴证 !]P=v`B.  
authority to purchase 委托购买证;委购书 ='HLA-uT  
authorization 认可;核准;授权;授权书 g"D:zK)  
authorization by direction 指示授权  37|EG  
authorization by instruction 指令授权 4HyD=6V#  
authorization by warrant 令状授权 }9L;|ul6  
authorization of unit trust 单位信托的认可 jft@ 'W53  
authorized agent 指定代理人 Q7?[@2HN  
authorized capital 法定资本 -M`+hVs?  
authorized clerk 出市员 sHHu<[psM  
authorized dealer 认可交易商 vNAQ/Q  
authorized financial institution 认可财务机构 MNKY J  
authorized fund 认可基金 Qr[".>+  
authorized fund house 获授权的基金公司;认可基金公司 ]DI%7kw'  
authorized institution 认可机构 ;vgaFc]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \B8[UZA.&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2!}rH w  
authorized insurer 获授权保险人;获认可承保人 .IORvP-M&  
authorized investment 特准投资项目 X1%_a.=VF  
authorized person 获授权人 eo4v[V&  
authorized representative 获授权代表 p 4lB#  
authorized share capital 法定股本 `AhTER  
automated quotation system 自动报价系统 AJt4I W@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iKgH :[j  
自动交易系统〔香港期货交易所有限公司〕 E^V4O l<  
automatic adjustment mechanism 自动调整机制 NKRH>2,  
automatic adjustment system 自动调整系统 f >\~h,SLL  
Automatic Clearing House 自动票据交换所 ~ "WN4  
automatic exchange rates accumulation system 自动化汇率累集系统 ] U[4r9V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oo!JAv}~  
automatic teller machine [ATM] 自动柜员机 [L>AU; :  
autopay 自动转帐 /3 d6Og  
available assets 可用资产 ?,*KAGg%  
available fiscal reserve 现存财政储备 ef -PlGn  
available profit 可用利润 CNyV6jb  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 fb|lWEw5h.  
average 平均;平均数;海损 _U%2J4T2  
average basic salary 平均基本薪金 nnMRp7LQ-  
average consumer expenditure 平均消费开支;一般消费开支 ((]Sy,rdk  
average cost 平均成本 &+8cI^ kp  
average cost of land production 增辟土地平均成本 'V:ah3 8  
average daily turnover 平均每日成交额 e>$E67h<~  
average daily wage rate 平均每日工资率 FeuqqZ\=&  
average expenditure pattern 平均开支模式 <0H^2ekd  
average growth rate 平均增长率 b'G!)n  
average net fixed assets 固定资产平均净值 =' #yG(h  
average of relatives 相对价格平均数 etH]-S  
average price 平均价格 |&rxDf}W  
average propensity to consume 平均消费倾向;一般消费倾向 Np R&`]  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ykG^(.E  
average rate 平均率 YRJw,xl  
average revenue 平均收入;平均收益 b`DPf@p^kc  
average stock 平均库存;平均存货 x=VLRh%Gvl  
average yearly rent 平均年租 R8fB 8 )  
avoidance of double taxation 避免双重课税 LT) 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 dO\irv)  
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