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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: d ! A)H<Zt  
A share A股;甲类股份 G<,@|6"w  
abatement of tax 减税;减扣免税额 f_X]2in  
ABN AMRO Bank N.V. 荷兰银行 FMB\$(g  
above-the-line expenditure 线上项目支出;经常预算支出 oop''6`C%  
above-the-line receipt 线上项目收入;经常预算收入 g5/%}8[- 2  
ABSA Asia Limited 南非联合亚洲有限公司 |*"uj  
absolute change 绝对数值变更 u1O?`  
absolute expenditure 实际开支 vRYQ4B4o  
absolute guideline figure 绝对准则数字 -J4?Km  
absolute interest 绝对权益 pc<")9U%/  
absolute order of discharge 绝对破产解除令 WK]SHiHD  
absolute profit margin 绝对利润幅度 zr%lBHuW  
absolute value 实值;绝对值 #q40  >)]  
absolutely vested interest 绝对既得权益 ?"\`u;  
absorbed cost 已吸收成本;已分摊成本 PhF3' ">  
absorption 吸收;分摊;合并 ?J,hv'L]  
absorption rate 吸收率;摊配率;分摊率 &*RJh'o|N(  
ACB Finance Limited 亚洲商业财务有限公司 =YkJS%)M)  
acceptable form of reciprocity 合理的互惠条件 @ 'rk[S}A  
acceptable rate 适当利率;适当汇率 2`/JT  
acceptance agreement 承兑协议 wy"^a45h  
acceptance for honour 参加承兑 0PD]#.+  
acceptor 承兑人;接受人;受票人 I&qT3/SVI  
acceptor for honour 参加承兑人 Ce}wgKzr  
accident insurance 意外保险 0\O*\w?  
Accident Insurance Association of Hong Kong 香港意外保险公会 6*Jd8Bva\o  
accident insurance scheme 意外保险计划 fD#|C~:=  
accident year basis 意外年度基准 :; \>jxA  
accommodation 通融;贷款 (L_txd4  
accommodation bill 通融票据;空头票据 _Dl!iV05:  
accommodation party 汇票代发人 e~jw YImA  
account balance 帐户余额;帐户结余 :\x53-&hO4  
account book 帐簿 o Hdss;q  
account collected in advance 预收款项 Z{7lyEzBg  
account current book 往来帐簿 g nJe!E  
account of after-acquired property 事后取得的财产报告 fQc2K|V  
account of defaulter 拖欠帐目 4(Gs$QkSo|  
account payable 应付帐款 " & 'Jw  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h" cLZM:6  
account receivable 应收帐款 :ak D  
account receivable report 应收帐款报表 {;]:}nA  
account statement 结单;帐单;会计财务报表 Q[`J=  
account title 帐户名称;会计科目 c%w@-n`  
accountant's report 会计师报告 DesvnV'{`  
Accountant's Report Rules 会计师报告规则 aN{C86wx  
accounting and auditing procedure 会计与审计程序;会计与核数程序 y-O# +{7  
Accounting Arrangements 《会计安排》 1[o] u:m9U  
accounting basis 会计基础 n}PK0  
accounting by Official Receiver 破产管理署署长呈交的帐目 {C Qo}@.7  
Accounting Circular 《会计通告》 He="S3XON  
accounting class 会计类别 SC)4u l%  
accounting date 记帐日期;会计结算日期 Lc(D2=%  
accounting for money 款项核算 dHc38zp  
Accounting Officer 会计主任 ~,KAJ7O_  
accounting period 会计报告期;会计期 EU.vw0}u8  
accounting policy 会计政策;会计方针 Ffk$8"   
accounting practice 会计惯例 Rq~\Yf+Pm  
accounting principle 会计准则 GJW+'-f  
accounting record 会计记录 9qkH~B7  
accounting report 会计报告 R4GmUCKB=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2j8^Z  
Accounting Society of China 中国会计学会 1XQJ#J1/  
accounting statement 会计报表 ]8KAat~J  
accounting system 会计制度;会计系统 x nWCio>M  
accounting transaction 会计事项;帐务交易 @gc lks/M  
accounting treatment 会计处理 ^^QW<  
accounting year 会计年度 N#'+p5|>  
accretion 增值;添加 |&+g,A _w  
accrual 应计项目;应累算数目 1$oVcDLl  
accrual basis 应计制;权责发生制 IE!fNuR4  
accrual basis accounting 应计制会计;权责发生制会计 lob{{AB,!  
accrue 应累算;应计 ).@8+}`  
accrued benefit 应累算利益 ]C^D5(t/cd  
accrued charges 应计费用 3>qUYxG8  
accrued cumulative preference share dividend 应累算的累积优先股股息 cGiS[-g  
accrued expenses 应累算费用 B4 5B`Ay  
accrued interest payable 应付利息;应计未付利息 Y\luz`v  
accrued interest receivable 应收利息;应计未收利息 \)859x&(  
accrued right 累算权益 n-[J+DdB  
accruing profit 应累算的利润 mcAg,~"HB  
accumulated fiscal reserve 累积财政储备 zlzr;7m  
accumulated profit 累积利润;滚存溢利 N8|=K_;&  
accumulated reserve 累积储备 hM\<1D CKG  
accumulation of surplus income 累积收益盈余 (lF;c<69  
acquired assets 既得资产  0 (jb19  
acquisition 收购;购置;取得 2)]C'  
acquisition cost 购置成本 x"h0Fe?J  
acquisition expenses 购置费用 ]^MOFzSz~  
acquisition of 100% interest 收购全部股权 [q]"_4L0;d  
acquisition of control 取得控制权 A,D67G<v`  
acquisition of fixed assets 购置固定资产 6T{Zee  
acquisition of shell “买壳” Z#YkAQHv5  
acquisition price 收购价 rBLkowDP*  
act of God 天灾 6=o@X  
acting partner 执事合伙人 g{w IdV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 (v(!l=3  
active partner 积极参与的合伙人 bUbM}  
active trading 交投活跃 D ODo !  
actual circulation 实际流通 ;K38I}  
actual cost 实际成本 IQ[ ?ej3W  
actual expenditure 实际开支;实际支出 ZK<kn8JJ  
actual income 实际入息;实际收入;实际收益 d (]t}  
actual market 现货市场 un0t zz  
actual price 现货价;实际价格 X||Z>w}v  
actual profit 实际利润 ]X~;?>#:p  
actual quotation 实盘;实际价位;实际报价 X_|W#IM*+  
actual year basis 按实际年度计算 Dt?O_Bdv[  
actuals 实货 2xRb$QF  
actuarial investigation 精算调查 Okm&b g  
actuarial principle 精算原则 QA7SQ cd,  
actuarial report 精算师报告 e&Z}struE  
Actuarial Society of Hong Kong 香港精算学会 _KiaeVE  
actuarial valuation 精算师估值 INSI$tA~  
actuary 精算师 g/,fjM_  
ad referendum agreement 暂定协议;有待覆核的协定 33x3zEUt6  
ad valorem duty 从价税;按值征税 H pXMPHd  
ad valorem duty system 从价税制 Wh[+cH"M  
ad valorem fee 从价费 B;t U+36nM  
ad valorem tariff 从价关税 k^AI7H  
additional allowance 额外免税额 )\_xB_K\  
additional amount for unexpired risk 未过期风险的额外款额 yA_;\\  
additional assessable profit 补加应评税利润 9i@AOU  
additional assessment 补加评税 X1G[&  
additional commitment 额外承担 fU^B 3S6X  
additional commitment vote 额外承担拨款 ^c{}G<U^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O-B~~$g  
additional dependent parent allowance 供养父母额外免税额 O @fX +W?U  
additional provision 额外拨款 ,GEMc a,`  
additional stamp duty 附加印花税 j-|YE?AA  
additional tax 补加税罚款;补加税款 GXB4&Q!C  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 RL/~E xYC  
adjudged bankrupt 被裁定破产 BX$t |t;!m  
adjudicated bankrupt 裁定破产人 Y W_E,A>h  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <$Q\vCR  
adjudication of bankruptcy 裁定破产;宣告破产 4S|! iOY  
adjudication of insolvency 裁定无力偿还债务 ])h={gI  
adjusted actual 经调整的实数;调整后的实数 G?12?2  
adjusted current assets 经调整的流动资产;调整后的流动资产 pv039~Sud  
adjusted figure 经调整的数字;调整后的数额 q]q(zUtU  
adjusted liabilities 经调整的负债;调整后的负债 jfF,:(P%W  
adjusted loss 经调整的亏损;调整后的亏损 ut%t`Y( ]  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 p3O%|)yV  
adjusted profit 经调整的利润;调整后的利润 o>#<c @  
adjusted surplus 经调整的盈余额;调整后的盈余额 zMb7a_W  
adjusted value 经调整的价值;调整后的价值 nW+rJ  
adjustment 调整;修订;理算〔保险〕 :7%JD.;W  
adjustment centre 调剂中心 KY/}jJW  
adjustment lag 调整过程的时间差距;调整时差 w~M5)b  
adjustment mechanism 调整机制 KTxdZt  
adjustment of loss 亏损调整 on(P  
adjustment process 调整过程;调整程序 , M$*c  
adjustment range 调整幅度 SPW @TF1  
administered exchange rate 受管制汇率 >|SB]'C|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2#&9qGR  
administration expenses 行政费用 )a,-Hc:Vz  
administration fee 手续费;行政费 jzV*V<  
administration in bankruptcy 破产管理 >U~.I2sz  
administration order 遗产管理令 |o~<Ti6]  
administrator 管理人;遗产管理人 "T5?<c  
administrator of the estate 遗产管理人 :/ns/~5xa:  
admission of debt 债项承认书 {OP-9P=p  
admission of proof 接纳债权证明 r:K)Q@  
advance 放贷款项;垫付款项;预支款项;预付款项 =BY)>0?z  
advance account 暂支帐目;预付款帐户 B5Rmz&  
advance compensation 预付补偿金 )xCpQ=nS  
advance from shareholder 股东垫款 65AXUTg  
advance pending reimbursement 预支以待日后付还 _v4TyJ  
advanced economy 先进经济体系 ?@Z~i]gE[V  
advancement 预付;预付财产 #G{}Rd|!  
advances warrant 垫款令 C-]H+p  
advancing 贷出 udB:ys  
adverse balance 逆差 l)D18  
adverse exchange 逆汇 OTd=(dwh  
advertisement addressed to shareholders 在报章刊登的致股东通告 o1"U'y-9V  
advice for collection 托收通知书  S]ZO*+  
advice of drawing 提款通知书;汇票通知书 =O1CxsKt6  
advice of payment 付款通知 LfyycC2E  
Advisory Committee [Securities and Futures Commission] !;lA+O-t  
谘询委员会〔证券及期货事务监察委员会〕 lJoMJS;S]}  
Advisory Committee on Diversification 经济多元化谘询委员会 &J^@TgqL^  
affidavit 誓章;遗产申报誓章 |DfYH~@(  
affidavit of no receipt 述明无收款的誓章 K @"m0  
affiliate 联号;联营公司;附属公司 |tz1'YOB  
affiliated company 附属公司;联号;联营公司 cRz7.9-<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5R4h9D5  
affordability 负担能力 $=iz&{9  
African Development Bank [AfDB] 非洲开发银行 UV)[a%/SB&  
after-acquired property 事后取得的财产 #0`2wuo {  
after-hours dealing 市后交易 6k"Wy3/  
after-tax profit 税后盈利;税后利润;税后溢利 xXH%7%W'f  
agency agreement 代理协议 Nt67Ye3;  
agency expenses 代理机构的开支 e.G&hJ r  
agency fee 代理费 4nkH0dJQ  
Agency Law 《代理法》 k='sI^lF  
agent 代理人;承销人 D9e"E1f+"  
agent of company 公司代理人 e%x$Cb:znn  
agent's fee 代理人费;经纪费 l#%Y]1 *  
aggregate 总计;总数;总体数字 MdU_zY(c  
aggregate amount 总款额;总额 K"eR 6_ k  
aggregate assets and liabilities 总体资产与负债 $;7?w-.  
aggregate at constant price 按固定价格计算的总体数字 aGNt?)8WPZ  
aggregate demand 总需求 #^<7VS!x  
aggregate gross position 总持仓量 8kAG EiC  
aggregate limit 总限额 !l~tBJr*sB  
aggregate of salaries tax 合计薪俸税 K>Fo+f  
aggregate performance 总体表现;总体业绩 IvetQ+  
aggregate supply 总体供应 gd.P%KC!g  
aggregate surplus 总盈余 `j[)iok  
aggregate total 整体总额 v"O{5LM"  
aggregate value 总值;合计价值 _]1dm)%  
aggregated basis 合计基准 8^p/?R^bu  
aggregated net chargeable income 合计应课税入息实额 ^SxB b,\  
aggregation 合并计算;合计;总和 N:0/8jmmO  
aggregation of incomes of husband and wife 夫妇入息合并计算 nk1(/~`  
aggregation of property 财产的总和 e{Om W  
agio 差价;贴水 82Nh;5T r  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r$;DA<<|<c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .qy._C2(  
《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》 rj$u_y3S*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =r+u!~%@''  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 g63:WX-\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |^Try2@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C5i]n? )S  
agreement for a settlement 授产协议 9+@_ZI-  
agreement for assignment 转让协议 //Ioh (N  
agreement for sale 售卖协议;买卖协议 =NAL*4c+  
agreement for sale and purchase 买卖协议 (Z)  
agreement for the payment of interest 支付利息协议 k<"ZNQm$.  
agreement for the repayment of money 还款协议 Ha$|9li`  
agreement of reinsurance 再保险协议 ?ZdHuuDN~  
Agricultural Bank of China 中国农业银行 Mb3,!  
air passenger departure tax 飞机乘客离境税 +%eMm.(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,V)yOLApVj  
airport tax 机场税 &k&tkE  
alcohol duty 酒精税 nE]R0|4h  
alienation 让与;让渡;转让  gsc/IUk  
alimony 生活费;赡养费 %,a.431gi  
All Ordinaries Index [AOI] 所有普通股指数 x_v pds  
all risks 全险;综合险 [HtU-8:  
All Sales Record for Stock Market 《股票市场成交报告》 P`[6IS#\S  
Allied Capital Resources Limited 新联财务有限公司 #1z}~1-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $]\N/}1v  
allocation letter 拨款信件 j!&g:{ e  
allocation of fund 分配款项;预留款项 +;`Cm.Iu  
allocation of profit 利润分配;溢利分配 Mz40([{  
allocation warrant 拨款令 D!J ("~[3  
allotment 分配;配股 [rU8%  
allotment notice 股份配售通知;配股通知 Il'+^u_ <  
allotment of shares 股份分配 /,2Em>  
allowable 可获宽免;免税的 |w6:mtaS  
allowable business loss 可扣除的营业亏损 $tj[ *  
allowable expenses 可扣税的支出 cliP+#  
allowance 免税额;津贴;备抵;准备金 )Y Qtrc\91  
allowance for debts 债项的免税额 L\nWhmwl  
allowance for depreciation by wear and tear 耗损折旧免税额 tLS5yT/  
allowance for funeral expenses 殡殓费的免税额 Wh(V?!^@5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2<fG= I8  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?b2"~A  
allowance to debtor 给债务人的津贴 }OI;M^5L  
alteration of capital 资本更改 Jnb>u*7,  
alternate trustee 候补受托人 N#C,_ k  
amalgamation 合并 &Dqg<U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H ~J#!3  
ambit of charges 征税范围;收费范围 u_e}m>[S  
amended valuation 经修订的估值 *<x EM-  
American Commodities Exchange 美国商品交易所 ?t'O\n)M  
American Express Bank Limited 美国运通银行 j9) Z'L  
American Stock Exchange 美国证券交易所 ^=pn!lK;^  
amortization 摊销 F_zs"ex/  
amount due from banks 存放银行同业的款项 `t {aN|3V[  
amount due from banks abroad 存放海外银行同业的款项 3@KX|-  
amount due from holding companies 控股公司欠款 @4T+0&OI10  
amount due from local banks 存放本港银行同业的款项 D"bLJ j/!  
amount due to banks 银行同业的存款 DWHl,w;[z`  
amount due to banks abroad 海外银行同业的存款 /=lrdp!a  
amount due to holding companies 控股公司存款 ;,JCA# N  
amount due to local banks 本港银行同业的存款 _&.CI6  
amount due to outport banks 外埠银行同业的存款 |0B h  
amount for note issue 发行纸币的款额 0kQAT #  
amount of bond 担保契据的款额 /AjGj*O  
amount of consideration 代价款额 Q6RBZucv  
amount of contribution 供款数额 /tJJ2 =%l  
amount of indebtedness 负债款额 Ca*^U-  
amount of principal of the loan 贷款本金额 #`<|W5  
amount of rates chargeable 应征差饷数额 QlSZr[^v  
amount of share capital 股本额 OY51~#BF  
amount of sums assured 承保款额 'd|_i6:y&  
amount of variation 变动幅度 KFLIO>hE  
amount of vote 拨款数额 }Wn6r_:  
amount payable 应付款额 `+\ +  
amount receivable 应收款额 +<"sC+2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IpB0~`7YI  
analysis 分析 CcLP/  
ancillary risk 附属风险 x>!#8?-h  
annual account 周年帐目;周年帐目报表;年度决算;年结 Av _1cvR:  
annual accounting date 年结日期 ;5q=/  
annual allowance 每年免税额;年积金;年度津贴;年津 6S2D\Bt,_  
annual balance 年度余额 "So+  
annual disposable income 每年可动用收入 `Q, moz  
annual estimates 周年预算 jQj`GnN|  
annual fee 年费 ds4ERe /  
annual general meeting 周年大会 ]{0 2!  
annual growth rate 年增率;每年增长率 F9]GEBLr  
annual long-term supplement 长期个案每年补助金 {O]Cj~}  
annual pensionable emolument 可供计算退休金的年薪 DKF`uRvGN:  
annual report 年报 -wW%+wH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U5Q `r7  
annual return 周年报表;周年申报表;每年报税表格 7$\;G82_  
Annual Return Rules 《周年报表规则》 yw{GO([ZQ  
annual review of consumer prices 每年消费物价回顾 hJkIFyQ{j  
annual roll-forward basis 逐年延展方式 I yL2{5  
annual salary 年薪 w6qx  
annual statement 年度报表;年度决算表 rKg5?.  
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 %_(e{Mf)  
annuitant 年金受益人 k,0JW=Vh>|  
annuity 年金 cIw)ScY  
annuity contract 年金合约 =Mc*~[D/  
annuity on human life 人寿年金 MJt?^G (w?  
antecedent debt 先前的债项 <I&X[Sqp  
ante-dated cheque 倒填日期支票 ?Sh]m/WZd[  
anticipated expenditure 预期开支 [_^K}\/+  
anticipated net profit 预期纯利 ,~hvFTJI  
anticipated revenue 预期收入 (m|p|rL  
anti-inflation measure 反通货膨胀措施 "/(J*)%{  
anti-inflationary stance 反通货膨胀立场 |/Ggsfmby  
apparent deficit 表面赤字 <omSK- T-  
apparent financial solvency 表面偿债能力 qYl%v  
apparent partner 表面合伙人 @tM1e<  
application for personal assessment 个人入息课税申请书 bvUjH5.7  
application of fund 资金应用 GghZ".O  
application to release as liquidator and to destruct the books of accounts and documents W+cmn)8  
申请免除清盘人职务及毁灭帐簿与文件 h&{9 &D1t  
appointed actuary 委任精算师 Elo m_   
appointed auditor 委任核数师;委任审计师 ~Z=Q+'Hu0  
appointed trustee 委任的受托人 ^}a..@|%W  
appointer 委任人 ^I5k+cL  
apportioned pro rata 按比例分摊 gH,^XZe  
apportionment 分配;分摊 P@`@?kMU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \uc]+nV!o  
apportionment formula 分摊方程式 Ev,>_1#Xm  
apportionment of estate duty 遗产税的分摊 JpcG5gX^B  
appraisal 估价;评估 p[!&D}&6h  
appreciable growth 可观增长 i ?%;s5<  
appreciable impact 显着影响 d!D#:l3;  
appreciable increase 可观增长 yS0!#AG  
appreciation 增值;升值 X"z^4?Aj+  
appreciation against other currencies 相对其他货币升值 h rW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f1rP+l-C<  
appreciation tax 增值税 ~5N0=)  
appropriation 拨款;拨用;拨付 rFh!&_  
appropriation account 拨款帐目 r,cV(  
Appropriation Bill 拨款法案 z{wJQZ9"  
appropriation-in-aid system 补助拨款办法 Y^M3m' d?  
approved assets 核准资产 +4Aj/$%[q  
approved basket stock 认可一篮子证券 _s[ohMlh  
approved budget 核准预算 u3a"[DB9c  
approved charitable donation 认可慈善捐款 |e!%6Qq3  
approved charitable institution 认可慈善机构 `WboM\u  
approved currency 核准货币;认可货币 Rp^k D ,*  
approved estimates 核准预算 Q_$aiE  
approved estimates of expenditure 核准开支预算 ]o$aGrZ  
approved overseas insurer 核准海外保险人 % r`hW \4{  
approved overseas trust company 核准海外信托公司  TTZb.  
approved pooled investment fund 核准汇集投资基金 ^RAst1q7  
approved provident fund scheme 认可公积金计划 fZw/kjx@  
approved provision 核准拨款 p9 <XaJ}   
approved redeemable share 核准可赎回股份 2-s ,PQno^  
approved regional stock 认可地区性证券 6 6(|3DX  
approved retirement scheme 认可退休金计划 G|H+ ,B  
approved subordinated loan 核准附属贷款 --6C>iY[&u  
arbitrage 套戥;套汇;套利 UMILAoR  
arbitrageur 套戥者;套汇者 bBk_2lg=4)  
arbitrary amount 临时款项 y'(( tBWa!  
arrangement 措施;安排;协定 s/"&k  
arrears 欠款 "oz : & #+  
arrears of pay 欠付薪酬 T`mG+"O  
arrears of revenue 逾期未收税款;逾期未收的帐项 +DmfqKKbd  
articles of association 组织章程;组织细则;组织章程细则 6!sC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5Tag-+  
ascertainment of profit 确定利润 _C2iP[YwQ{  
"Asia Clear" “亚洲结算系统” *'H0%GM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &b'IYoe  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J~Uq'1?  
Asian Development Fund [ADF] 亚洲发展基金 97l<9^$  
Asian dollar bond 亚洲美元债券  Gf_Je   
Asian dollar market 亚洲美元市场 ?41bZ$j  
Asian dollar rate 亚洲美元利率 #Z#rOh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 C jISU$O  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $9YAq/#Q  
asked price 沽盘;喊价;索价;卖方报价 NX%"_W/W  
assessable income 应评税入息 ,P ~jO  
assessable loss 应评税亏损 'i+j;.  
assessable profit 应评税利润 \NU^Jc_k7  
assessable value 应评税值 :%7y6V*  
assessed profit 估定利润 )lg>'O  
assessed value 经评估价值 +txFdc  
assessment 评税;评定;估价;评税单 2n+tc  
assessment number 评税编号;估价编号 O$z XDxn  
assessment of additional tax 补加税评税 QiC}hj$  
assessment of performance 业绩评估;实绩评价 ]s_,;PGU  
Assessor 评税主任 ]dIcW9a  
asset price bubbles 资产价格泡沫 bca4'`3\|  
asset-backed securities 具资产保证的证券 $$F iCMI  
assets accretion 资产增值 e0;0X7  
assets and liabilities 资产与负债 GB,f'Afl  
assets betterment statement 资产递增表;资产改进表 ~+|Vzm|S}  
assets lending 实物放款;有抵押贷款 O/Cwm;&t  
assets of the company passing on the death 死者去世时转移的公司资产 |`eHUtjH  
assets pledged as security for liabilities 用作负债抵押的资产 zW#P ~zS  
assets portfolio 资产投资组合 ZZq]I  
assets price 资产价格 O:%s;p 5  
assets quality 资产质素 Yw=7(}  
assets realization 资产变现 c||EXFS}O  
assets refinancing arrangement 资产再集资安排 XX&4OV,^%D  
assets securitization 资产证券化 {6Y|Z>  
assets situated outside Hong Kong 在香港以外地方的资产 V3D`pt\[x  
assets stripping 削减资产;拆卖资产 u+EZ"p;o  
assets value 资产值 xnP@ h  
assignee 承让人 7}#zF]vHNi  
assignment 转让;转让书;转让契 B^Sxp=~Au  
assignment of interest 权益转让 Gk:tT1  
assignment of letters patent and trade mark 专利证书及商标转让 f|f)Kys%5  
assignment of property 物业转让;物业转让书 W%@r   
assignment right 转让权 eF-U 1ZJT  
assignor 转让人 R&.mNji*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 h'lqj0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |2ImitN0  
associate member 附属会员 ['m7Wry  
associated body corporate 相联法人团体 $,u>,  
associated company 相联公司;联属公司 #No3}O;"g  
associated corporation 相联法团 XM1; >#kz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HpP82X xj  
公认会计师公会〔英国〕 &?g!)O  
Association of Futures Exchange Brokers 香港期货经纪协会 ;P *`v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E<RPMd @a  
association of underwriters 承保人组织 fofYe0z  
assumption of control 接管 ,="hI:*<  
assurance 担保;保险;转易;转易书 {ooztC   
assurance of interest 权益的转易 FD'yT8]"  
at 19XX price 按一九XX年价格计算 cl04fqX  
at a discount 按赔价计算;按贴水价格计算;打折扣 gcF:/@:Rm  
at a premium 按溢价计算;按升水价格计算 Upw`|$1S  
at call 通知付款;按通知 9]C%2!Ur,  
at constant market price 按固定市价计算 B/O0 ~y!n  
at constant price 按固定价格计算 "w&IO}j;=  
at cost 按成本计算 Oh# z zo  
at current market price 按当时市价计算;按现时市价计算 a\-AGG{2/X  
at current price 按当时价格计算;按现时价格计算 :A7\eN5  
at factor cost 按要素成本计算;按生产要素成本计算 dJv2tVm&'  
at money-of-the-day price 按付款当日价格计算 ?}RPn f  
at or better 按指定或较佳价位〔买卖指令〕 I'`90{I  
at par 按面值计算;平价 t =V| '  
at sight 见票即付 3c%_RI.  
at the close 按收市盘 m^%@bu,  
at the opening 按开市盘 bog3=Ig-  
attestation 见证;见证条款 3_bqDhVI5  
at-the-money option 平价期权 hsB3zqotF  
attorney 受权人;受托代表人 `%A vn<  
attornment 新拥有人承认书 ]A%]W^G  
attributable profit 可归属利润 fn#qcZv?  
attributable share value 可归属股份价值 CY~ S{w  
Auckland Stock Exchange 奥克兰证券交易所 t"JE+G  
auction 拍卖 "7q!u,u  
auctioneer 拍卖商 F[(ocxQZ3  
audit 审计;核数 E)%D LZ  
Audit Commission 审计署 +pPfvE`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?wP/l  
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〕 BItH0r7  
audit review 帐目审查 Ptm=c6H('  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &%]v0QK  
audited account 审计帐目;经审计的帐目 iC{(vL0P+  
audited annual account 经审计的周年帐目 H-rxn  
audited balance sheet 经审计的资产负债表 3{)!T;Wd  
auditor 核数师;核数主任;审计师 OUq%d8 W  
auditor's certificate 核数师证明书;审计师证明书 A(_HM qA]  
auditor's report 核数师报告;审计师报告 n:|a;/{I]9  
Aussie bond 澳元债券 {p.^E5&  
austerity budget 紧缩预算 &@K6;T  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b)eoFc)lc  
Australia All Ordinaries Index 澳洲所有普通股票指数 1etT."  
Australian Dollar [AUD] 澳元 9(3]t}J5 d  
Australian Options Market 澳大利亚期权市场 ZIN1y;dJ  
Australian Securities Commission 澳洲证券事务监察委员会 nll=Vd[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 GKc?  
Australian Stock Exchange 澳大利亚证券交易所 7KesfH?  
Austrian Schilling [ATS] 奥地利先令 u*f`\vs  
authentication 认证;鉴证 /W GD7\G'8  
authority to purchase 委托购买证;委购书 q68CU~i*  
authorization 认可;核准;授权;授权书 [tT_ z<e`  
authorization by direction 指示授权 yh2)Pc[  
authorization by instruction 指令授权 zLgc j(;  
authorization by warrant 令状授权 ebn3r:IU-  
authorization of unit trust 单位信托的认可 E{0e5.{  
authorized agent 指定代理人 Q r\eT}  
authorized capital 法定资本 +BeA4d8b  
authorized clerk 出市员 -T}r$A  
authorized dealer 认可交易商 X%mga~fB  
authorized financial institution 认可财务机构 %~I&T". iC  
authorized fund 认可基金 yAAV,?:o[  
authorized fund house 获授权的基金公司;认可基金公司 #+QJ5VI :  
authorized institution 认可机构 uI$n7\G!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NN#k^[i1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4> uNH5  
authorized insurer 获授权保险人;获认可承保人 IQ$!y,VJ  
authorized investment 特准投资项目 c2t`i  
authorized person 获授权人 R#3zGWr~  
authorized representative 获授权代表 lz!(OO,g  
authorized share capital 法定股本 6cd!;Ca  
automated quotation system 自动报价系统 ftvu69f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?wu@+  
自动交易系统〔香港期货交易所有限公司〕 @0]w!q  
automatic adjustment mechanism 自动调整机制 2Z(t/Zp>  
automatic adjustment system 自动调整系统 X-tw)  
Automatic Clearing House 自动票据交换所  )ut$644R  
automatic exchange rates accumulation system 自动化汇率累集系统 -RJ~Sky[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (/At+MF3E  
automatic teller machine [ATM] 自动柜员机 ^vxx]Hji  
autopay 自动转帐 *^%+PQ  
available assets 可用资产 ]0&X[?  
available fiscal reserve 现存财政储备 &\I<j\F2/  
available profit 可用利润 m.rV1#AI  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 i}:hmy'  
average 平均;平均数;海损 Q7<Y5+  
average basic salary 平均基本薪金 oi]XSh[_s  
average consumer expenditure 平均消费开支;一般消费开支 gzlxkv-F{  
average cost 平均成本 O&MH5^I  
average cost of land production 增辟土地平均成本 ;O1jf4y  
average daily turnover 平均每日成交额 LofpBO6^  
average daily wage rate 平均每日工资率 b}fC' h  
average expenditure pattern 平均开支模式 BYu(a  
average growth rate 平均增长率 >|, <9z`D  
average net fixed assets 固定资产平均净值 W/\pqH  
average of relatives 相对价格平均数 )H@<A93  
average price 平均价格 <jh7G  
average propensity to consume 平均消费倾向;一般消费倾向 -.r"|\1X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 TFG? EO  
average rate 平均率 :8(jhs  
average revenue 平均收入;平均收益 ZR -RzT1  
average stock 平均库存;平均存货 u(FOSmNkN  
average yearly rent 平均年租 &a4FGzR#  
avoidance of double taxation 避免双重课税 #q K.AZi  
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 g0"xG}d  
!yT=*Cj4  
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