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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: 9Ki86  
A share A股;甲类股份 {oBVb{<  
abatement of tax 减税;减扣免税额 6u8`,&U  
ABN AMRO Bank N.V. 荷兰银行 ~aA+L-s|  
above-the-line expenditure 线上项目支出;经常预算支出 aW w`v[v  
above-the-line receipt 线上项目收入;经常预算收入 .!)7x3|$[  
ABSA Asia Limited 南非联合亚洲有限公司 yU .B(|  
absolute change 绝对数值变更 ~@itZ,d\  
absolute expenditure 实际开支 {) Y &Vr5  
absolute guideline figure 绝对准则数字 tH>%`:  
absolute interest 绝对权益 1(On.Y=   
absolute order of discharge 绝对破产解除令 @H7dQ, %  
absolute profit margin 绝对利润幅度 !X[lNt O  
absolute value 实值;绝对值 IO v4Zx<)  
absolutely vested interest 绝对既得权益 :*}tkr4&eh  
absorbed cost 已吸收成本;已分摊成本 V :d/;~  
absorption 吸收;分摊;合并 hDmVv;M:  
absorption rate 吸收率;摊配率;分摊率 &,NHk9.aq  
ACB Finance Limited 亚洲商业财务有限公司 YdC:P# Nf  
acceptable form of reciprocity 合理的互惠条件 ]S;e#u{QE  
acceptable rate 适当利率;适当汇率 f)"O( c  
acceptance agreement 承兑协议 "uZ'oN  
acceptance for honour 参加承兑 8&dmH&  
acceptor 承兑人;接受人;受票人 "* 'rzd  
acceptor for honour 参加承兑人 #H7(dT  
accident insurance 意外保险 l9P~,Ec4''  
Accident Insurance Association of Hong Kong 香港意外保险公会 Eq'{uV:  
accident insurance scheme 意外保险计划 gK#a C [  
accident year basis 意外年度基准 RsTpjY*Xb  
accommodation 通融;贷款 3 5|5|m a  
accommodation bill 通融票据;空头票据 )I!l:!Ij*D  
accommodation party 汇票代发人 8MW|CM4Q  
account balance 帐户余额;帐户结余 p9l&K/  
account book 帐簿 \%^<Ll  
account collected in advance 预收款项 g*Cs /w  
account current book 往来帐簿 L6l~!bEc  
account of after-acquired property 事后取得的财产报告 m#%5H  
account of defaulter 拖欠帐目 jZm1.{[>  
account payable 应付帐款 cC4*4bMm  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 y6:=2(]w<p  
account receivable 应收帐款 `@Kh>K  
account receivable report 应收帐款报表 Z~$&h  
account statement 结单;帐单;会计财务报表 {H"gp?Z-  
account title 帐户名称;会计科目 IGv>0LOd@  
accountant's report 会计师报告 i3(bg,  
Accountant's Report Rules 会计师报告规则 d&R/fIm  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ce+\D'q[  
Accounting Arrangements 《会计安排》 iW)FjDTP  
accounting basis 会计基础 OaU$ [Z'8  
accounting by Official Receiver 破产管理署署长呈交的帐目 &?zJ|7rh@|  
Accounting Circular 《会计通告》 Z(Q?epyT  
accounting class 会计类别 p?Yovckm  
accounting date 记帐日期;会计结算日期 &Hh%pY"  
accounting for money 款项核算 yDy3;*lE  
Accounting Officer 会计主任 27,WP-qie  
accounting period 会计报告期;会计期 0 w@~ynW[  
accounting policy 会计政策;会计方针 -*?a*q/#nQ  
accounting practice 会计惯例 yVh]hL#4+w  
accounting principle 会计准则 go{'mX)}u  
accounting record 会计记录 m[Zz(tL  
accounting report 会计报告 , JVD ;u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H6'xXS  
Accounting Society of China 中国会计学会 w="I*7c@  
accounting statement 会计报表 Q@]#fW\Y  
accounting system 会计制度;会计系统 M%9PVePOe  
accounting transaction 会计事项;帐务交易 k}jH  
accounting treatment 会计处理 ~rn82an@G  
accounting year 会计年度 )G*H l^Z;4  
accretion 增值;添加 rBgLj,/`U/  
accrual 应计项目;应累算数目 o @&#*3<_e  
accrual basis 应计制;权责发生制 Qj 0@^LA  
accrual basis accounting 应计制会计;权责发生制会计 ZH&%D*a&  
accrue 应累算;应计 |? r,W ~9`  
accrued benefit 应累算利益 c#CX~  
accrued charges 应计费用 (M5=8g%>d  
accrued cumulative preference share dividend 应累算的累积优先股股息 >@T ZYdl  
accrued expenses 应累算费用 V=E9*$b]  
accrued interest payable 应付利息;应计未付利息 #a}fI  
accrued interest receivable 应收利息;应计未收利息 o{zo-:>Jp  
accrued right 累算权益 {I(Euk>lR  
accruing profit 应累算的利润 S' TF7u  
accumulated fiscal reserve 累积财政储备 A "S})  
accumulated profit 累积利润;滚存溢利 %)q5hB  
accumulated reserve 累积储备 b/O~f8t  
accumulation of surplus income 累积收益盈余 M^g"U`  
acquired assets 既得资产 %&z9^}Vd[  
acquisition 收购;购置;取得 b.ow0WYe  
acquisition cost 购置成本 ,)oUdwR k  
acquisition expenses 购置费用  D&N5)  
acquisition of 100% interest 收购全部股权 t3U*rr|A  
acquisition of control 取得控制权 =b9?r  
acquisition of fixed assets 购置固定资产 npbNUKdz  
acquisition of shell “买壳” !;iySRZr  
acquisition price 收购价 skZxR5v3~L  
act of God 天灾 =xa`)#4(  
acting partner 执事合伙人 :X2B+}6_&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 c&F"tLl  
active partner 积极参与的合伙人 t ;y>q  
active trading 交投活跃 . 6Bz48*  
actual circulation 实际流通 S ._9  
actual cost 实际成本 7,Z%rqf\)  
actual expenditure 实际开支;实际支出 G}f.fR Y  
actual income 实际入息;实际收入;实际收益 M;3uG/E\  
actual market 现货市场 tlvLbP*r  
actual price 现货价;实际价格 ZH~m%sA  
actual profit 实际利润 O]lWaiR`  
actual quotation 实盘;实际价位;实际报价 Q[8L='E  
actual year basis 按实际年度计算 P9Rq'u  
actuals 实货 T7!a@  
actuarial investigation 精算调查 |\N[EM%.@  
actuarial principle 精算原则 .c~;/@{  
actuarial report 精算师报告 5O*. qp?  
Actuarial Society of Hong Kong 香港精算学会 c%i/ '<Afr  
actuarial valuation 精算师估值 2r[Q$GPM<  
actuary 精算师 D97oS!*  
ad referendum agreement 暂定协议;有待覆核的协定 SDdK5@1O4o  
ad valorem duty 从价税;按值征税 ?c=l"\^x  
ad valorem duty system 从价税制 f]o DZO%^  
ad valorem fee 从价费 O!/J2SfuDH  
ad valorem tariff 从价关税 bO^%#<7  
additional allowance 额外免税额 { -<h5_h@  
additional amount for unexpired risk 未过期风险的额外款额 <7)Vj*VxC  
additional assessable profit 补加应评税利润 [ &R-YQ@  
additional assessment 补加评税 rj<%_d'Z`  
additional commitment 额外承担 0)9GkHVu(  
additional commitment vote 额外承担拨款 uX`Jc:1q3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cw Z{&  
additional dependent parent allowance 供养父母额外免税额 yUEUIPL  
additional provision 额外拨款 {b]WLBy  
additional stamp duty 附加印花税 \]y$[\F>  
additional tax 补加税罚款;补加税款 JLc\KVmF  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 S>cT(q_&  
adjudged bankrupt 被裁定破产 (AR-8  
adjudicated bankrupt 裁定破产人 f N t  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Zf(ucAhL  
adjudication of bankruptcy 裁定破产;宣告破产 L>pP3[~DV  
adjudication of insolvency 裁定无力偿还债务 6>bKlYl&9  
adjusted actual 经调整的实数;调整后的实数 o+6Y/6Xp@  
adjusted current assets 经调整的流动资产;调整后的流动资产 1VJE+3  
adjusted figure 经调整的数字;调整后的数额 V-J\!CHX  
adjusted liabilities 经调整的负债;调整后的负债 B.{0,b W?  
adjusted loss 经调整的亏损;调整后的亏损 |{ *ce<ip5  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 }$g5:k!  
adjusted profit 经调整的利润;调整后的利润 ?^,GaZ^V  
adjusted surplus 经调整的盈余额;调整后的盈余额 Hhfqb"2on  
adjusted value 经调整的价值;调整后的价值 B`T9dL[E4  
adjustment 调整;修订;理算〔保险〕 Q"QrbU  
adjustment centre 调剂中心 5#WZXhlc}  
adjustment lag 调整过程的时间差距;调整时差 .}a@OLJd  
adjustment mechanism 调整机制 )+\e+Ad}H  
adjustment of loss 亏损调整 KX`MX5?x  
adjustment process 调整过程;调整程序 5/neV&VcB  
adjustment range 调整幅度 V3F2Z_VH2  
administered exchange rate 受管制汇率 p[g!LD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bumS>:  
administration expenses 行政费用 !m]76=@  
administration fee 手续费;行政费 jsk<N  
administration in bankruptcy 破产管理 C{e:xGJK  
administration order 遗产管理令 Dr`A4LnqY  
administrator 管理人;遗产管理人 &=_YL  
administrator of the estate 遗产管理人 kiqq_`66  
admission of debt 债项承认书 .F%RW8=Q  
admission of proof 接纳债权证明 Z>Sv[Ec  
advance 放贷款项;垫付款项;预支款项;预付款项 2+y4Gd 7  
advance account 暂支帐目;预付款帐户  !X |Tf  
advance compensation 预付补偿金 %T1(3T{Li  
advance from shareholder 股东垫款 ]+fL6"OD/2  
advance pending reimbursement 预支以待日后付还 ){8^l0b  
advanced economy 先进经济体系 %H%>6z x  
advancement 预付;预付财产 ^H&6'A`  
advances warrant 垫款令 ]9b*!n<z  
advancing 贷出 {e>}.R  
adverse balance 逆差 5UjXpS  
adverse exchange 逆汇 {^$rmwN  
advertisement addressed to shareholders 在报章刊登的致股东通告 {?eD7xL:-  
advice for collection 托收通知书 JX>_imo  
advice of drawing 提款通知书;汇票通知书 _gw~A {O  
advice of payment 付款通知 [&)9|EV  
Advisory Committee [Securities and Futures Commission] bYow EzieF  
谘询委员会〔证券及期货事务监察委员会〕 .5_w^4`b  
Advisory Committee on Diversification 经济多元化谘询委员会 *-` /A  
affidavit 誓章;遗产申报誓章 m#'u;GP]k  
affidavit of no receipt 述明无收款的誓章 %Ix^Xb0  
affiliate 联号;联营公司;附属公司 2/(gf[elX  
affiliated company 附属公司;联号;联营公司 Xj|j\2$ 0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;QW)tv.y  
affordability 负担能力 DAc jx:~  
African Development Bank [AfDB] 非洲开发银行 qItj`F)d  
after-acquired property 事后取得的财产 kj+AsQC ,  
after-hours dealing 市后交易 umD .  
after-tax profit 税后盈利;税后利润;税后溢利 <qv:7@  
agency agreement 代理协议 M62V NYt  
agency expenses 代理机构的开支 E-Cj^#OY|N  
agency fee 代理费 >/evL /  
Agency Law 《代理法》 % sT=>\  
agent 代理人;承销人 %Z.>)R4  
agent of company 公司代理人 @I_ A(cr  
agent's fee 代理人费;经纪费 tXPS@4F  
aggregate 总计;总数;总体数字 i[WTp??Uv  
aggregate amount 总款额;总额 E~{-RZNK  
aggregate assets and liabilities 总体资产与负债 /:C"n|P7Z  
aggregate at constant price 按固定价格计算的总体数字 7F.>M  
aggregate demand 总需求 /I".n]  
aggregate gross position 总持仓量 Neey myW  
aggregate limit 总限额 KHdj#3<AR  
aggregate of salaries tax 合计薪俸税 8Ck:c45v  
aggregate performance 总体表现;总体业绩 $6ITa}o  
aggregate supply 总体供应 }7Pd\tG]  
aggregate surplus 总盈余 ( 3=.3[  
aggregate total 整体总额 JWH}0+1*  
aggregate value 总值;合计价值 WYI? M  
aggregated basis 合计基准 X @r5^A[9  
aggregated net chargeable income 合计应课税入息实额 QWfwoe&;R:  
aggregation 合并计算;合计;总和 TC J\@|yw  
aggregation of incomes of husband and wife 夫妇入息合并计算 .6  
aggregation of property 财产的总和 .RoO 6:T6  
agio 差价;贴水 P_Po g^  
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》 xR;Xx;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aD0w82s]J  
《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》 ka"jv"z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .8fOc.h8h  
《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》 W 6~<7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ou96 P<B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +h*&r ~T  
agreement for a settlement 授产协议 RC\TPG/8!  
agreement for assignment 转让协议 jZ.+b j >  
agreement for sale 售卖协议;买卖协议 + ZGOv,l  
agreement for sale and purchase 买卖协议 x$6-7<p  
agreement for the payment of interest 支付利息协议 X9zTz2 Fy  
agreement for the repayment of money 还款协议 Yo(8mtYU  
agreement of reinsurance 再保险协议 CbK7="48  
Agricultural Bank of China 中国农业银行 /WMG)#kw'  
air passenger departure tax 飞机乘客离境税 F'|,(P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^3AJYu  
airport tax 机场税 x"_f$,:!  
alcohol duty 酒精税 | M-@Qvgh  
alienation 让与;让渡;转让 y 0M&Bh  
alimony 生活费;赡养费 ${e(#bvGZ  
All Ordinaries Index [AOI] 所有普通股指数 tHhY1[A8m  
all risks 全险;综合险 9$S2:2(G  
All Sales Record for Stock Market 《股票市场成交报告》 0*q~(.>a  
Allied Capital Resources Limited 新联财务有限公司 Dt.OZ4w5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,CwhpW\Y  
allocation letter 拨款信件 I>G)wRpfR'  
allocation of fund 分配款项;预留款项 b\H(Lq17  
allocation of profit 利润分配;溢利分配 bncK8SK  
allocation warrant 拨款令 Gf]oRNP,N  
allotment 分配;配股 <1_?.gSi  
allotment notice 股份配售通知;配股通知 ]:]2f 9y  
allotment of shares 股份分配 )mwY] !  
allowable 可获宽免;免税的 s7T=/SC54  
allowable business loss 可扣除的营业亏损 7Zr jU {  
allowable expenses 可扣税的支出 <%) :'0q&  
allowance 免税额;津贴;备抵;准备金 HHtp.; L/  
allowance for debts 债项的免税额 JEFW}M)UGv  
allowance for depreciation by wear and tear 耗损折旧免税额 ed*=p l3.  
allowance for funeral expenses 殡殓费的免税额 =ngu*#?c4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ( |O;Ci  
allowance for repairs and outgoings 修葺及支出方面的免税额 0qJ 3@d  
allowance to debtor 给债务人的津贴 x{Gih 1  
alteration of capital 资本更改 'KyT]OObS  
alternate trustee 候补受托人 |oO0%#1H  
amalgamation 合并 $m{\<A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wpj.G  
ambit of charges 征税范围;收费范围 ,3N8  
amended valuation 经修订的估值 ZFrK'BvbR  
American Commodities Exchange 美国商品交易所 2Uu,Vv  
American Express Bank Limited 美国运通银行 8>O'_6Joj  
American Stock Exchange 美国证券交易所 TvM{ QGN  
amortization 摊销 Ia>qVM0  
amount due from banks 存放银行同业的款项 ^JY R^X>_  
amount due from banks abroad 存放海外银行同业的款项 @RT yCr  
amount due from holding companies 控股公司欠款 r]8tl  
amount due from local banks 存放本港银行同业的款项 bYG}CO  
amount due to banks 银行同业的存款 L\hPw{)  
amount due to banks abroad 海外银行同业的存款 tk_y~-xz  
amount due to holding companies 控股公司存款 o&I 0*~ sN  
amount due to local banks 本港银行同业的存款 RTF{<,E.UX  
amount due to outport banks 外埠银行同业的存款 /j3oHi$  
amount for note issue 发行纸币的款额 }qb z&%R  
amount of bond 担保契据的款额 s?OGB}  
amount of consideration 代价款额 zA( 2+e 7  
amount of contribution 供款数额 APK@Oq  
amount of indebtedness 负债款额 gxt2Mq;q~}  
amount of principal of the loan 贷款本金额 SHz& o[u  
amount of rates chargeable 应征差饷数额 a$;+-Y  
amount of share capital 股本额 :gQc@)jZ(*  
amount of sums assured 承保款额 x2|DI)J1'  
amount of variation 变动幅度 Z<ke!H  
amount of vote 拨款数额 iAup',AZg  
amount payable 应付款额 [iL2c=_  
amount receivable 应收款额 y0A2{'w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |a^ydwb  
analysis 分析 i?*&1i@  
ancillary risk 附属风险 `.[hOQ7  
annual account 周年帐目;周年帐目报表;年度决算;年结 r!Mr\  
annual accounting date 年结日期 Q9W*)gBv n  
annual allowance 每年免税额;年积金;年度津贴;年津 UP,0`fh(y  
annual balance 年度余额 -pkeEuwv{  
annual disposable income 每年可动用收入 azOp53zR  
annual estimates 周年预算 Q5ohaxjF  
annual fee 年费 S5bk<8aPP  
annual general meeting 周年大会 SOP= X-6f  
annual growth rate 年增率;每年增长率 <<n8P5pXt  
annual long-term supplement 长期个案每年补助金 F!aYK2  
annual pensionable emolument 可供计算退休金的年薪 ~{+J~5!;<H  
annual report 年报 t7)Y@gRy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S :(1=@  
annual return 周年报表;周年申报表;每年报税表格 xx/DD%IZ  
Annual Return Rules 《周年报表规则》 |k?,4 Pk  
annual review of consumer prices 每年消费物价回顾 [C7:Yg7  
annual roll-forward basis 逐年延展方式 Qy4AuMU2  
annual salary 年薪 @X4;fd  
annual statement 年度报表;年度决算表 Za=<euc7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :Z1_;`>CT  
annuitant 年金受益人 yd>kJk^~/  
annuity 年金 rZ0@GA  
annuity contract 年金合约 XUMCz7&j  
annuity on human life 人寿年金 )%#hpP M^  
antecedent debt 先前的债项 a#G7pZX/I}  
ante-dated cheque 倒填日期支票 3OM\R%M  
anticipated expenditure 预期开支 qZ8lU   
anticipated net profit 预期纯利 rV2}> k  
anticipated revenue 预期收入 _$Z46wHmB  
anti-inflation measure 反通货膨胀措施 r>osa3N'  
anti-inflationary stance 反通货膨胀立场 <_42h|-  
apparent deficit 表面赤字 Q^0K8>G^  
apparent financial solvency 表面偿债能力 ncS^NH(&  
apparent partner 表面合伙人 D:.^]o[  
application for personal assessment 个人入息课税申请书 S93NsrBbY  
application of fund 资金应用 C"0gAN  
application to release as liquidator and to destruct the books of accounts and documents @6t3Us~/  
申请免除清盘人职务及毁灭帐簿与文件 Zsf<)Vx  
appointed actuary 委任精算师 /B}]{bcp$  
appointed auditor 委任核数师;委任审计师 O\G%rp L$w  
appointed trustee 委任的受托人 *sL'6"#Cre  
appointer 委任人 CsuSg*#X+  
apportioned pro rata 按比例分摊 H<1C5-  
apportionment 分配;分摊 :()4eK/\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @^;\(If2  
apportionment formula 分摊方程式 uOougSBV,  
apportionment of estate duty 遗产税的分摊 YZ*Si3L   
appraisal 估价;评估 1X#`NUJ?2  
appreciable growth 可观增长 q8[Nr3.  
appreciable impact 显着影响 F}.Af=<Q  
appreciable increase 可观增长 39k P)cD  
appreciation 增值;升值 nz>A\H  
appreciation against other currencies 相对其他货币升值 kMwt&6wS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =]7 \--  
appreciation tax 增值税 nNQ\rO  
appropriation 拨款;拨用;拨付 J!yc9Q  
appropriation account 拨款帐目 <u^41  
Appropriation Bill 拨款法案 ! '2'db  
appropriation-in-aid system 补助拨款办法 u# %7>=  
approved assets 核准资产 &s] s]V)  
approved basket stock 认可一篮子证券 egP3q5~  
approved budget 核准预算 k W-5H;>  
approved charitable donation 认可慈善捐款 NWoZDsu  
approved charitable institution 认可慈善机构 T,H]svN5p  
approved currency 核准货币;认可货币 %81tVhg  
approved estimates 核准预算 `_<AZ{&&  
approved estimates of expenditure 核准开支预算 CQv [Od  
approved overseas insurer 核准海外保险人 -R&h?ec  
approved overseas trust company 核准海外信托公司 b_wb!_  
approved pooled investment fund 核准汇集投资基金 [Q^kO;  
approved provident fund scheme 认可公积金计划 w)!(@}vd  
approved provision 核准拨款 \&e+f#!u  
approved redeemable share 核准可赎回股份 HkrNh>^=  
approved regional stock 认可地区性证券 M{nz~W80  
approved retirement scheme 认可退休金计划 UejG$JyHP  
approved subordinated loan 核准附属贷款 B]]M?pS  
arbitrage 套戥;套汇;套利 =Oo*7|Z  
arbitrageur 套戥者;套汇者 KJ(zLwQ:  
arbitrary amount 临时款项 JaIj 9KLNX  
arrangement 措施;安排;协定 %|-Rh^H[JK  
arrears 欠款 L`"cu.l  
arrears of pay 欠付薪酬 f_z2d+  
arrears of revenue 逾期未收税款;逾期未收的帐项 czHO)uQ?d`  
articles of association 组织章程;组织细则;组织章程细则 +mF}j=k  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 R[_7ab]A  
ascertainment of profit 确定利润 7:1Hgj(  
"Asia Clear" “亚洲结算系统” ?m~x%[Vn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 z Gz5|u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ? 4.W _  
Asian Development Fund [ADF] 亚洲发展基金 x,p|n  
Asian dollar bond 亚洲美元债券 +x+H(of.  
Asian dollar market 亚洲美元市场 ,,{Uz)>'W6  
Asian dollar rate 亚洲美元利率 XeZv%` ?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mq*Sp UR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hcN$p2-  
asked price 沽盘;喊价;索价;卖方报价 b!`:|!7r'  
assessable income 应评税入息 'fg`td  
assessable loss 应评税亏损 aC%0jJ<eo  
assessable profit 应评税利润 2b3*zB*@V  
assessable value 应评税值 *nH?o* #  
assessed profit 估定利润 Zj}DlNkVu  
assessed value 经评估价值 s';jk(i3  
assessment 评税;评定;估价;评税单 ^ro?.,c T  
assessment number 评税编号;估价编号 S++}kR);  
assessment of additional tax 补加税评税 ZZeqOu7^  
assessment of performance 业绩评估;实绩评价 u\Xi]pZ@X]  
Assessor 评税主任 "M? (Ax  
asset price bubbles 资产价格泡沫 wS:323 !l$  
asset-backed securities 具资产保证的证券 <'gCIIa2  
assets accretion 资产增值 sL!6-[N  
assets and liabilities 资产与负债 rc;| ,\  
assets betterment statement 资产递增表;资产改进表 @l@lE0  
assets lending 实物放款;有抵押贷款 G=b`w;oL:  
assets of the company passing on the death 死者去世时转移的公司资产 AE<AEq  
assets pledged as security for liabilities 用作负债抵押的资产 hl# 9a?  
assets portfolio 资产投资组合  nbOMtK  
assets price 资产价格 &Nec(q<  
assets quality 资产质素 QDgOprha  
assets realization 资产变现 _`;6'}]s  
assets refinancing arrangement 资产再集资安排 3Um\?fj>}(  
assets securitization 资产证券化 o >W}1_  
assets situated outside Hong Kong 在香港以外地方的资产 ?j $z[_K  
assets stripping 削减资产;拆卖资产 ,q:6[~n  
assets value 资产值 : ;d&m  
assignee 承让人 'x!q*|zF2  
assignment 转让;转让书;转让契 y2<g96  
assignment of interest 权益转让 b%v1]a[  
assignment of letters patent and trade mark 专利证书及商标转让 Q2Q`g`*O:  
assignment of property 物业转让;物业转让书 }>p)|Y T"/  
assignment right 转让权 3g5i5 G\  
assignor 转让人 \l]jX: 9(  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2 3>lE}^G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f[dwu39k  
associate member 附属会员 ]Mtb~^joG  
associated body corporate 相联法人团体 t[^}/ S  
associated company 相联公司;联属公司 <rCl  
associated corporation 相联法团 YjsaTdZ!&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  _@d.wfM  
公认会计师公会〔英国〕 !E$S&zVMQ  
Association of Futures Exchange Brokers 香港期货经纪协会 55yP.@i9J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^@tn+'.  
association of underwriters 承保人组织 ZegsV|  
assumption of control 接管 H,\c"  
assurance 担保;保险;转易;转易书 57HMWlg  
assurance of interest 权益的转易 "b} ^ xy  
at 19XX price 按一九XX年价格计算 AWf zMJ;VS  
at a discount 按赔价计算;按贴水价格计算;打折扣 SmtH2%yI  
at a premium 按溢价计算;按升水价格计算 q Rtgk  
at call 通知付款;按通知 .[CXW2k  
at constant market price 按固定市价计算 O?{pln  
at constant price 按固定价格计算 ||/noUK  
at cost 按成本计算 QtX ->6P>  
at current market price 按当时市价计算;按现时市价计算 n*-#VKK^  
at current price 按当时价格计算;按现时价格计算 `@`Q"J  
at factor cost 按要素成本计算;按生产要素成本计算 HPU7 `b4  
at money-of-the-day price 按付款当日价格计算 v3~,1)#aI  
at or better 按指定或较佳价位〔买卖指令〕 6o{anHBB  
at par 按面值计算;平价 e"2 wXd_}  
at sight 见票即付 G q0~&6  
at the close 按收市盘 ,Q}/#/  
at the opening 按开市盘 ;jnnCXp>  
attestation 见证;见证条款 g3Ff<P P  
at-the-money option 平价期权 /n:s9eq  
attorney 受权人;受托代表人 > m5j.GP;  
attornment 新拥有人承认书 KsHovv-A  
attributable profit 可归属利润 q A G0t{K  
attributable share value 可归属股份价值 ~_h4|vG  
Auckland Stock Exchange 奥克兰证券交易所 u/k#b2BqL  
auction 拍卖 =3& WH0  
auctioneer 拍卖商 .Yh-m  
audit 审计;核数 q>H!?zi\Hy  
Audit Commission 审计署 (}Gl'.>\M  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \8<bb<`  
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〕 W]rXt,{ &  
audit review 帐目审查 ef|Y2<P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -|V@zSKr3  
audited account 审计帐目;经审计的帐目 4jar5Mz  
audited annual account 经审计的周年帐目 Z0E+EMo  
audited balance sheet 经审计的资产负债表 fzw6VGTf  
auditor 核数师;核数主任;审计师 )B8[w  
auditor's certificate 核数师证明书;审计师证明书 N7Ne  
auditor's report 核数师报告;审计师报告 (/FPGYu3h  
Aussie bond 澳元债券 b;S~`PL  
austerity budget 紧缩预算 i(YP(8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m ;[z)-&"  
Australia All Ordinaries Index 澳洲所有普通股票指数 <Oy%  
Australian Dollar [AUD] 澳元 ~tz[=3!1H  
Australian Options Market 澳大利亚期权市场 DhB: 8/J  
Australian Securities Commission 澳洲证券事务监察委员会 E9 q8tE}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2Ie50U  
Australian Stock Exchange 澳大利亚证券交易所 <G6wpf8M  
Austrian Schilling [ATS] 奥地利先令 vwP516EM  
authentication 认证;鉴证 Zso .3FR,  
authority to purchase 委托购买证;委购书 EB>laZy>  
authorization 认可;核准;授权;授权书 *Z{W,8h*s  
authorization by direction 指示授权 o F @{&  
authorization by instruction 指令授权 5#:tL&q  
authorization by warrant 令状授权 ( 6r9y3'  
authorization of unit trust 单位信托的认可 ^=W%G^jJy  
authorized agent 指定代理人 SD TX0v  
authorized capital 法定资本 EmY8AN(*  
authorized clerk 出市员 jixU9]  
authorized dealer 认可交易商 :*Ckq~[Hg  
authorized financial institution 认可财务机构 M@csB.'  
authorized fund 认可基金 4W^0K|fq  
authorized fund house 获授权的基金公司;认可基金公司 +IJpqFH  
authorized institution 认可机构 ;'cv?3Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lu-owP7nB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @NX^__ sa  
authorized insurer 获授权保险人;获认可承保人 MA"iM+Ar  
authorized investment 特准投资项目 U:8^>_  
authorized person 获授权人 6G1Z"9<2*  
authorized representative 获授权代表 @dcW0WQ\  
authorized share capital 法定股本 \'1%"JWK   
automated quotation system 自动报价系统 pz-`Tp w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V ;>{-p  
自动交易系统〔香港期货交易所有限公司〕 LscAsq<H<  
automatic adjustment mechanism 自动调整机制 tT'd]  
automatic adjustment system 自动调整系统 `&0?e-  
Automatic Clearing House 自动票据交换所 Wx:_F;  
automatic exchange rates accumulation system 自动化汇率累集系统 Gb~q:&IUr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )5]z[sE  
automatic teller machine [ATM] 自动柜员机 I,?bZ&@8  
autopay 自动转帐 }eB\k,7L  
available assets 可用资产 i?|K+"=D  
available fiscal reserve 现存财政储备 gR1X@j$_  
available profit 可用利润 +n)(\k{  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 i 0L7`TB  
average 平均;平均数;海损 hW/*]7AM^  
average basic salary 平均基本薪金 8l)l9;4 6  
average consumer expenditure 平均消费开支;一般消费开支 b8QW^Z  
average cost 平均成本 E8IWHh_  
average cost of land production 增辟土地平均成本 +Cau/sPXL  
average daily turnover 平均每日成交额 0&EX -DbV  
average daily wage rate 平均每日工资率 =U@*adgw  
average expenditure pattern 平均开支模式 U7:~@eYy  
average growth rate 平均增长率 y@hdN=-  
average net fixed assets 固定资产平均净值 A7: oq7b  
average of relatives 相对价格平均数 ]`u{^f  
average price 平均价格 z<@$$Z=0UF  
average propensity to consume 平均消费倾向;一般消费倾向 i*2z7MY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 f+/^1~^  
average rate 平均率 6bqJM#y@  
average revenue 平均收入;平均收益 rhL<JTS  
average stock 平均库存;平均存货 2|Tt3/Rn  
average yearly rent 平均年租 ,PIdPaV--  
avoidance of double taxation 避免双重课税 h8S%Q|-  
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 UayRT#}]  
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