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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: 2:/'  
A share A股;甲类股份 %dS7u$Rnh  
abatement of tax 减税;减扣免税额 pH?VM&x  
ABN AMRO Bank N.V. 荷兰银行 RWXj)H)w  
above-the-line expenditure 线上项目支出;经常预算支出 3b{8c8N^  
above-the-line receipt 线上项目收入;经常预算收入 ,$sq]_t  
ABSA Asia Limited 南非联合亚洲有限公司 Hv<%_t_/  
absolute change 绝对数值变更 l8%x(N4  
absolute expenditure 实际开支 iH( K[F /  
absolute guideline figure 绝对准则数字 W UdKj  
absolute interest 绝对权益 OsAXHjX}  
absolute order of discharge 绝对破产解除令 czb(&><  
absolute profit margin 绝对利润幅度 QO7 > XHn  
absolute value 实值;绝对值 Yq#I# 2RD  
absolutely vested interest 绝对既得权益 oFHVA!lqe  
absorbed cost 已吸收成本;已分摊成本 9ToM5oQ  
absorption 吸收;分摊;合并 J~DP*}~XK  
absorption rate 吸收率;摊配率;分摊率 1U~AupHE  
ACB Finance Limited 亚洲商业财务有限公司 -Z<e`iFQS  
acceptable form of reciprocity 合理的互惠条件  #d*mG =  
acceptable rate 适当利率;适当汇率 KcfW+> W3  
acceptance agreement 承兑协议 )~O{jd  
acceptance for honour 参加承兑 naXo < B  
acceptor 承兑人;接受人;受票人 DhY9)>4M  
acceptor for honour 参加承兑人 iX.=8 ~3  
accident insurance 意外保险 Rmn|"ZK  
Accident Insurance Association of Hong Kong 香港意外保险公会 6k42>e*p  
accident insurance scheme 意外保险计划 Q{H88g^=J  
accident year basis 意外年度基准 |I7P 0JqP  
accommodation 通融;贷款 X`:(-3T  
accommodation bill 通融票据;空头票据 Xe*@`&nv@  
accommodation party 汇票代发人 L1Fn;nR  
account balance 帐户余额;帐户结余 q!""pr<n  
account book 帐簿 ^Cyx "s't  
account collected in advance 预收款项 //e.p6"8h  
account current book 往来帐簿 _w^p~To^  
account of after-acquired property 事后取得的财产报告 C\.?3  
account of defaulter 拖欠帐目 ?;|$R   
account payable 应付帐款 s:R>uGYOd  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :I F&W=?9  
account receivable 应收帐款 1 xiq]~H  
account receivable report 应收帐款报表 I\Y/*u  
account statement 结单;帐单;会计财务报表 sG0cN;I]t  
account title 帐户名称;会计科目 9 o-T#~i  
accountant's report 会计师报告 1F/`*z  
Accountant's Report Rules 会计师报告规则 gUL`)t\}*  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ePIBg(  
Accounting Arrangements 《会计安排》 =a?l@dI]  
accounting basis 会计基础 {.H}+@0  
accounting by Official Receiver 破产管理署署长呈交的帐目 |vTirZP  
Accounting Circular 《会计通告》 .-`7Av+7  
accounting class 会计类别 Rr4r[g#  
accounting date 记帐日期;会计结算日期 vV#Jl) A  
accounting for money 款项核算 +tdt>)a  
Accounting Officer 会计主任 w^p 'D{{  
accounting period 会计报告期;会计期 0d`s(b54;O  
accounting policy 会计政策;会计方针 RE oFP;H~  
accounting practice 会计惯例 27t:-O  
accounting principle 会计准则 z.]t_`KuF9  
accounting record 会计记录 HG=!#-$9  
accounting report 会计报告 VV?+q)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;{q7rsE  
Accounting Society of China 中国会计学会 C n\'sb{  
accounting statement 会计报表 Puily9#  
accounting system 会计制度;会计系统 # u^FB  
accounting transaction 会计事项;帐务交易 *ta|,  
accounting treatment 会计处理 sTeL4g|%{  
accounting year 会计年度 cm-cwPAh  
accretion 增值;添加 Si6%6rAhj  
accrual 应计项目;应累算数目 -Qiay/tlu  
accrual basis 应计制;权责发生制 kd|@.  
accrual basis accounting 应计制会计;权责发生制会计 k2<VUeW5  
accrue 应累算;应计 \ zhT1#O  
accrued benefit 应累算利益 H]UM2.  
accrued charges 应计费用 x~j%  
accrued cumulative preference share dividend 应累算的累积优先股股息 \P}~ICZA  
accrued expenses 应累算费用 vsqfvx  
accrued interest payable 应付利息;应计未付利息 "]*0)h_  
accrued interest receivable 应收利息;应计未收利息 S=krF yFw  
accrued right 累算权益 exTpy  
accruing profit 应累算的利润 eO (VSjo'`  
accumulated fiscal reserve 累积财政储备 @5acTY Q  
accumulated profit 累积利润;滚存溢利 9!_`HE+(XJ  
accumulated reserve 累积储备 Z\(+awv  
accumulation of surplus income 累积收益盈余 D gY2:&0  
acquired assets 既得资产 lb{*,S  
acquisition 收购;购置;取得 N: d`L+tcc  
acquisition cost 购置成本 GLnj& Ve  
acquisition expenses 购置费用 %OfaBv&  
acquisition of 100% interest 收购全部股权 w;}P<K  
acquisition of control 取得控制权 ztgSd8GGE  
acquisition of fixed assets 购置固定资产 yew9bn0a=  
acquisition of shell “买壳” B\KvKT|\  
acquisition price 收购价 , YTuZS  
act of God 天灾 `Kpn@Xg  
acting partner 执事合伙人 Sw%=/g  
active market 买卖活跃的市场;交投畅旺的市场;旺市 SL pd~ZC?  
active partner 积极参与的合伙人 *;Hvx32I  
active trading 交投活跃 7$Bq.Lc#z  
actual circulation 实际流通 ="d}:Jl  
actual cost 实际成本 ) (PA:j  
actual expenditure 实际开支;实际支出 r$=iM:kERC  
actual income 实际入息;实际收入;实际收益 P9G c)$6{p  
actual market 现货市场 a&.8*|w3  
actual price 现货价;实际价格 3 5B0L.R  
actual profit 实际利润 5z5#_*)O  
actual quotation 实盘;实际价位;实际报价 EXS 1.3>  
actual year basis 按实际年度计算 y''`73U"  
actuals 实货 p8%x@%k  
actuarial investigation 精算调查 FGzB7w#  
actuarial principle 精算原则 $MfHA~^  
actuarial report 精算师报告 S,n*1&ogj  
Actuarial Society of Hong Kong 香港精算学会 G9N6iKP!  
actuarial valuation 精算师估值 o" &7$pAh  
actuary 精算师 XlV#)JX  
ad referendum agreement 暂定协议;有待覆核的协定 $;@^coz9U  
ad valorem duty 从价税;按值征税 LUHj3H  
ad valorem duty system 从价税制 =>)l6**UE  
ad valorem fee 从价费 \n6#D7OV  
ad valorem tariff 从价关税 9p+DA s{i  
additional allowance 额外免税额 CbS- Rz:  
additional amount for unexpired risk 未过期风险的额外款额 D;.-e  
additional assessable profit 补加应评税利润 n0>#?ek12  
additional assessment 补加评税 9y>dDNM\<  
additional commitment 额外承担 GBHv| GO  
additional commitment vote 额外承担拨款 s34{\/'D+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A=I]1r  
additional dependent parent allowance 供养父母额外免税额 S'9T>&<Kn  
additional provision 额外拨款 //3iai  
additional stamp duty 附加印花税 U;`N:~|p#  
additional tax 补加税罚款;补加税款 r_@;eh  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M// q7SHh  
adjudged bankrupt 被裁定破产 (6^v`SZ  
adjudicated bankrupt 裁定破产人 Al5E  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rs]%`"&=  
adjudication of bankruptcy 裁定破产;宣告破产 yS@c2I602  
adjudication of insolvency 裁定无力偿还债务 q$(aMO&J  
adjusted actual 经调整的实数;调整后的实数 k9~NIvnB`  
adjusted current assets 经调整的流动资产;调整后的流动资产 [ZZ~^U5  
adjusted figure 经调整的数字;调整后的数额 (5cc{zKtR  
adjusted liabilities 经调整的负债;调整后的负债 l"f.eo0@7  
adjusted loss 经调整的亏损;调整后的亏损 %qV=PC  
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 4sP0oe[h  
adjusted profit 经调整的利润;调整后的利润 PL@hsZty~c  
adjusted surplus 经调整的盈余额;调整后的盈余额 UP58Cln*  
adjusted value 经调整的价值;调整后的价值 X#Y0g`muW  
adjustment 调整;修订;理算〔保险〕 =XzrmPu  
adjustment centre 调剂中心 GXr9J rs.e  
adjustment lag 调整过程的时间差距;调整时差 K#%L6=t$<  
adjustment mechanism 调整机制 :p;!\4)u  
adjustment of loss 亏损调整 Ew*_@hVC  
adjustment process 调整过程;调整程序 Oq7M1|{  
adjustment range 调整幅度 "4<RMYQ  
administered exchange rate 受管制汇率 x{*g^f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kl?U 2A.=  
administration expenses 行政费用 re2M!m6k5  
administration fee 手续费;行政费 f<=<:+  
administration in bankruptcy 破产管理 S*Qip,u  
administration order 遗产管理令 %\6|fKB4 <  
administrator 管理人;遗产管理人 :"5i/Cx  
administrator of the estate 遗产管理人 n!2"pRIi  
admission of debt 债项承认书 3%bCv_6B  
admission of proof 接纳债权证明 )^qM%k8  
advance 放贷款项;垫付款项;预支款项;预付款项 yAy~|1}  
advance account 暂支帐目;预付款帐户 g j8rrd |  
advance compensation 预付补偿金 -y5^xR  
advance from shareholder 股东垫款 Ur6UE2   
advance pending reimbursement 预支以待日后付还 8`v+yHjG  
advanced economy 先进经济体系 !trt]?*-  
advancement 预付;预付财产 TD'RvTpl  
advances warrant 垫款令 *T-+Pm-Cq  
advancing 贷出 FIL?nkYEO  
adverse balance 逆差 tSaLR90Y6  
adverse exchange 逆汇 5z~rl}`v  
advertisement addressed to shareholders 在报章刊登的致股东通告 v*Ds:1"H-I  
advice for collection 托收通知书 4w\ r `@  
advice of drawing 提款通知书;汇票通知书 ?3D|{  
advice of payment 付款通知 -*~ = 4m<  
Advisory Committee [Securities and Futures Commission] Dt%G v0  
谘询委员会〔证券及期货事务监察委员会〕 ]P;uQ!  
Advisory Committee on Diversification 经济多元化谘询委员会 |_"JyGR2  
affidavit 誓章;遗产申报誓章 >v7fR<(%s  
affidavit of no receipt 述明无收款的誓章 P"Lk(gY  
affiliate 联号;联营公司;附属公司 wzVx16Rvc  
affiliated company 附属公司;联号;联营公司 B 7zyMh   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4nK\gXz19  
affordability 负担能力 t~H'Ugv^  
African Development Bank [AfDB] 非洲开发银行 j]U sb_7  
after-acquired property 事后取得的财产 [fx1H~T<  
after-hours dealing 市后交易 }TY}sr  
after-tax profit 税后盈利;税后利润;税后溢利 b#`XmB  
agency agreement 代理协议  J -tOO  
agency expenses 代理机构的开支 7I;xRo|  
agency fee 代理费 hiq7e*Nsb  
Agency Law 《代理法》 DDxbIkt  
agent 代理人;承销人 9>yLSM,!rS  
agent of company 公司代理人 M<s16  
agent's fee 代理人费;经纪费 4[m})X2(  
aggregate 总计;总数;总体数字 /j/,@,lw7z  
aggregate amount 总款额;总额 AFE6@/'  
aggregate assets and liabilities 总体资产与负债 F0:|uC4  
aggregate at constant price 按固定价格计算的总体数字 $\M<gW6  
aggregate demand 总需求  J@sH(S  
aggregate gross position 总持仓量 qB6@OS  
aggregate limit 总限额 #S)] `YW  
aggregate of salaries tax 合计薪俸税 q,`"Z)97  
aggregate performance 总体表现;总体业绩 FJ XYKpY[r  
aggregate supply 总体供应 I L ]uw   
aggregate surplus 总盈余 O#LG$Y n*  
aggregate total 整体总额 pRWEBd1U  
aggregate value 总值;合计价值 $mdmuUIy-3  
aggregated basis 合计基准 *j5>2-C &  
aggregated net chargeable income 合计应课税入息实额 %:2EoXN"  
aggregation 合并计算;合计;总和 jBZlN Ew  
aggregation of incomes of husband and wife 夫妇入息合并计算 !~Vo'ykwx'  
aggregation of property 财产的总和 4<}!+X7m  
agio 差价;贴水 f++MH]I;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5&?[ Vt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [Jv0^"]  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 "yaz!?O>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment '!eg9}<  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Geyy!sr``  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g_X-.3=2K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [.J&@96,b  
agreement for a settlement 授产协议 wpgO09  
agreement for assignment 转让协议 1(%9)).K  
agreement for sale 售卖协议;买卖协议 p]h;M  
agreement for sale and purchase 买卖协议 <;Q1u,Mc  
agreement for the payment of interest 支付利息协议 9{[I|  
agreement for the repayment of money 还款协议 TL&`Ywy  
agreement of reinsurance 再保险协议 Vw-,G7v&E  
Agricultural Bank of China 中国农业银行  ?QA![  
air passenger departure tax 飞机乘客离境税 F6 mc<n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 PLD&/SgP*  
airport tax 机场税 kw)( "SQ  
alcohol duty 酒精税 bfo..f-0/Y  
alienation 让与;让渡;转让 S!+c1q: ].  
alimony 生活费;赡养费 r-^FM~Jp  
All Ordinaries Index [AOI] 所有普通股指数 ?,s]5   
all risks 全险;综合险 `HVS}}{a  
All Sales Record for Stock Market 《股票市场成交报告》 J]&^A$  
Allied Capital Resources Limited 新联财务有限公司 gu?e%]X3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y8*MNw  
allocation letter 拨款信件 :ohGG ,`Dh  
allocation of fund 分配款项;预留款项 a ?D]]0%  
allocation of profit 利润分配;溢利分配 zT<fTFJ1  
allocation warrant 拨款令 I=aoP}_  
allotment 分配;配股 42/MBP`\Y  
allotment notice 股份配售通知;配股通知 (rKyX:Vsy  
allotment of shares 股份分配 {!RDb'Zp  
allowable 可获宽免;免税的 f3yH4r?;w  
allowable business loss 可扣除的营业亏损 7Qdf#DG  
allowable expenses 可扣税的支出 U ?iw  
allowance 免税额;津贴;备抵;准备金 %MG{KG=&o  
allowance for debts 债项的免税额 E_q/*}]pE  
allowance for depreciation by wear and tear 耗损折旧免税额 L hp  
allowance for funeral expenses 殡殓费的免税额 jej.!f:H  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~[8n+p+&X  
allowance for repairs and outgoings 修葺及支出方面的免税额 YnR8mVo5Q  
allowance to debtor 给债务人的津贴 q+iG:B/Z  
alteration of capital 资本更改 %G0J]QY{(x  
alternate trustee 候补受托人 4X-"yQ<U  
amalgamation 合并 CdBpz/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bG0 |+k3O  
ambit of charges 征税范围;收费范围 _V2^0CZ  
amended valuation 经修订的估值 Eep~3U  
American Commodities Exchange 美国商品交易所  yqH  
American Express Bank Limited 美国运通银行 m:}PVJ-"  
American Stock Exchange 美国证券交易所 LTZ8Eu  
amortization 摊销 mM9aT0_w  
amount due from banks 存放银行同业的款项 [^Z)f<l  
amount due from banks abroad 存放海外银行同业的款项 2[!3!@.  
amount due from holding companies 控股公司欠款 5!QT }Um  
amount due from local banks 存放本港银行同业的款项 yv[3&E?  
amount due to banks 银行同业的存款 '/OcJVSR  
amount due to banks abroad 海外银行同业的存款 @h&:xA56  
amount due to holding companies 控股公司存款 rn$G.SMgz  
amount due to local banks 本港银行同业的存款 }b5omHUE%  
amount due to outport banks 外埠银行同业的存款 y^!>'cdV  
amount for note issue 发行纸币的款额 YD3jP}Ym  
amount of bond 担保契据的款额 QhhL_vP  
amount of consideration 代价款额 GB%kxtGD;\  
amount of contribution 供款数额 ,NO2{Ha$  
amount of indebtedness 负债款额 q t(+X  
amount of principal of the loan 贷款本金额 Hs:0j$  
amount of rates chargeable 应征差饷数额 1d$qr`  
amount of share capital 股本额 t1JU_P  
amount of sums assured 承保款额 ol0i^d*9F  
amount of variation 变动幅度 ^ps6\>=0cW  
amount of vote 拨款数额 &Fiesi!tET  
amount payable 应付款额 7vo8lnQ{  
amount receivable 应收款额 4,,DA2^!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QdIx@[+WOq  
analysis 分析 _sb~eB~<(  
ancillary risk 附属风险 i:a*6b.U@N  
annual account 周年帐目;周年帐目报表;年度决算;年结 zif&;)wV/  
annual accounting date 年结日期 @T"-%L8PL  
annual allowance 每年免税额;年积金;年度津贴;年津 [psZc'q  
annual balance 年度余额 dhX$b!DA  
annual disposable income 每年可动用收入 ^h$^j  
annual estimates 周年预算 [vGkr" =  
annual fee 年费 O~Jm<  
annual general meeting 周年大会 c;?J  
annual growth rate 年增率;每年增长率 X-=4Z9  
annual long-term supplement 长期个案每年补助金 3F?7oMNIh  
annual pensionable emolument 可供计算退休金的年薪 0BwxPD#6bv  
annual report 年报 H#S`m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j.&Y'C7GOC  
annual return 周年报表;周年申报表;每年报税表格 o%b6"_~%3  
Annual Return Rules 《周年报表规则》 ;J@U){R  
annual review of consumer prices 每年消费物价回顾 KqN;a i,F  
annual roll-forward basis 逐年延展方式 4U8N7  
annual salary 年薪 )x,/+R]{8l  
annual statement 年度报表;年度决算表 GE8.{P  
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 u`.3\Geh  
annuitant 年金受益人 4s e6+oJe  
annuity 年金 E<ILZpP  
annuity contract 年金合约 1> v(&;K  
annuity on human life 人寿年金 <{+U- ^rzR  
antecedent debt 先前的债项 w%?Zb[!&  
ante-dated cheque 倒填日期支票 5tI#UBha  
anticipated expenditure 预期开支 zfD@/kU  
anticipated net profit 预期纯利 {wDq*va  
anticipated revenue 预期收入 +/[L-&,  
anti-inflation measure 反通货膨胀措施 x?UAj8z6  
anti-inflationary stance 反通货膨胀立场 {?;qy\m]o  
apparent deficit 表面赤字 -Qn l)JB  
apparent financial solvency 表面偿债能力 4VHWoN"U  
apparent partner 表面合伙人 dWx@<(`OC  
application for personal assessment 个人入息课税申请书 VA>0Y  
application of fund 资金应用 p,V%wGM  
application to release as liquidator and to destruct the books of accounts and documents k|czQ"vaI  
申请免除清盘人职务及毁灭帐簿与文件 )oALB vX  
appointed actuary 委任精算师 =]r2;014  
appointed auditor 委任核数师;委任审计师 =H`yzGt  
appointed trustee 委任的受托人 cL<,]%SkE  
appointer 委任人 X }`o9]y  
apportioned pro rata 按比例分摊 xnC:?d  
apportionment 分配;分摊 sf0\#Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VKtlAfXy~  
apportionment formula 分摊方程式 b^STegz  
apportionment of estate duty 遗产税的分摊 YQ@2p?4m  
appraisal 估价;评估 h<Ct[46,S  
appreciable growth 可观增长 ? 'qyI^m@  
appreciable impact 显着影响 v, CWE  
appreciable increase 可观增长 V|hwT^h  
appreciation 增值;升值 `W>Sss  
appreciation against other currencies 相对其他货币升值 TCFr-*x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (q0vql  
appreciation tax 增值税 +1a3^A\  
appropriation 拨款;拨用;拨付 M&jlUr&l  
appropriation account 拨款帐目 {!j)j6(NY  
Appropriation Bill 拨款法案 T, +=ka$  
appropriation-in-aid system 补助拨款办法  &1f3e  
approved assets 核准资产 v}J0j  
approved basket stock 认可一篮子证券 it-]-=mqb  
approved budget 核准预算 F [Lg,}  
approved charitable donation 认可慈善捐款 1 0zw}1x  
approved charitable institution 认可慈善机构 C;5`G *e  
approved currency 核准货币;认可货币 -%0pYB  
approved estimates 核准预算 gAh#H ?MM  
approved estimates of expenditure 核准开支预算 Q5hOVD%  
approved overseas insurer 核准海外保险人 jJaMkF;f  
approved overseas trust company 核准海外信托公司 bsm/y+R  
approved pooled investment fund 核准汇集投资基金 #K`0b$  
approved provident fund scheme 认可公积金计划 fLpWTkr0  
approved provision 核准拨款 F @<h:VVP  
approved redeemable share 核准可赎回股份 rq^%)tR  
approved regional stock 认可地区性证券 =k*XGbU  
approved retirement scheme 认可退休金计划 mr2Mu  
approved subordinated loan 核准附属贷款 [K@(,/$  
arbitrage 套戥;套汇;套利 c|d,:u#  
arbitrageur 套戥者;套汇者 c^O&A\+;  
arbitrary amount 临时款项 @eZBwFe  
arrangement 措施;安排;协定 qX`Hi9ja  
arrears 欠款 D66NF;7q  
arrears of pay 欠付薪酬 fJP *RVz  
arrears of revenue 逾期未收税款;逾期未收的帐项 |VzXcV-"8)  
articles of association 组织章程;组织细则;组织章程细则 JQ;.+5 N<K  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 F\hVunPVx  
ascertainment of profit 确定利润 6yBd9=3K  
"Asia Clear" “亚洲结算系统” Z ^}[CQ&Am  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pH2/." zE<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tot~\S  
Asian Development Fund [ADF] 亚洲发展基金 $hHV Ie]+  
Asian dollar bond 亚洲美元债券 *Ojl@N  
Asian dollar market 亚洲美元市场 L+VQtp &"  
Asian dollar rate 亚洲美元利率 ?E_;[(Mcr  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nbB*d@"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZPY&q&R  
asked price 沽盘;喊价;索价;卖方报价 >&Oql9_  
assessable income 应评税入息 BzzZ.AH~  
assessable loss 应评税亏损 Vhh=GJ  
assessable profit 应评税利润 2X[oge0@  
assessable value 应评税值 eX>*}pI  
assessed profit 估定利润 ML MetRP  
assessed value 经评估价值 o ^ \+Ua  
assessment 评税;评定;估价;评税单 Mvue>)g~>  
assessment number 评税编号;估价编号 @e&0Wk  
assessment of additional tax 补加税评税 }zS5o [OE  
assessment of performance 业绩评估;实绩评价  }JWkV1  
Assessor 评税主任 o$Ylqb#  
asset price bubbles 资产价格泡沫 9pPLOXr ,  
asset-backed securities 具资产保证的证券 [= BMvP5  
assets accretion 资产增值 P;@j  
assets and liabilities 资产与负债 G@`ZDn  
assets betterment statement 资产递增表;资产改进表 )[cuYH>  
assets lending 实物放款;有抵押贷款 K3<A<&W_-  
assets of the company passing on the death 死者去世时转移的公司资产 =E> P,"D  
assets pledged as security for liabilities 用作负债抵押的资产 zfE8=d8U  
assets portfolio 资产投资组合 >MKj~Ud  
assets price 资产价格 ^-Ygh[x  
assets quality 资产质素 w~'}uh  
assets realization 资产变现 }3_b%{  
assets refinancing arrangement 资产再集资安排 -ycdg'v  
assets securitization 资产证券化 <YtjE!2  
assets situated outside Hong Kong 在香港以外地方的资产 F~qZIggD  
assets stripping 削减资产;拆卖资产 \'<P~I&p  
assets value 资产值 t$~'$kM)<  
assignee 承让人 /:Gy .  
assignment 转让;转让书;转让契 'e' p`*  
assignment of interest 权益转让 7i{(,:  
assignment of letters patent and trade mark 专利证书及商标转让 *Ow2,{Nn  
assignment of property 物业转让;物业转让书 9P ACXW0  
assignment right 转让权 hdi0YL  
assignor 转让人 lZ7 $DGe  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x{8h3.ZQ,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0M roHFh9`  
associate member 附属会员 uoOUgNwGg  
associated body corporate 相联法人团体 ^e <E/j{~  
associated company 相联公司;联属公司 z6l'v~\  
associated corporation 相联法团 8PH4v\tJEK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mNacLkh[  
公认会计师公会〔英国〕 0ug&HEl_w  
Association of Futures Exchange Brokers 香港期货经纪协会 AoOA.t6RVo  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d@1^U9sf  
association of underwriters 承保人组织 0IdA!.|  
assumption of control 接管 H8[A*uYL  
assurance 担保;保险;转易;转易书 b}ya9tCl;  
assurance of interest 权益的转易 >p@b$po  
at 19XX price 按一九XX年价格计算 ?>7-a~*A@  
at a discount 按赔价计算;按贴水价格计算;打折扣 a*LfT<hmU3  
at a premium 按溢价计算;按升水价格计算 0+$gR~^^  
at call 通知付款;按通知 NN=^4Xpc:  
at constant market price 按固定市价计算 23i2yT  
at constant price 按固定价格计算 G`kz 0Vk  
at cost 按成本计算 U|Gy9"  
at current market price 按当时市价计算;按现时市价计算 Uavl%Q  
at current price 按当时价格计算;按现时价格计算 -y$6gCRY  
at factor cost 按要素成本计算;按生产要素成本计算 ls&H oJ7  
at money-of-the-day price 按付款当日价格计算  U-4F  
at or better 按指定或较佳价位〔买卖指令〕 ~CkOiWC0  
at par 按面值计算;平价 :>;F4gGVG  
at sight 见票即付 k_,& Q?GtU  
at the close 按收市盘 Fz,jnV9=j  
at the opening 按开市盘 +)WU:aKI  
attestation 见证;见证条款 J ffaT_"\  
at-the-money option 平价期权 _fu <`|kc  
attorney 受权人;受托代表人 bKGX> %-  
attornment 新拥有人承认书 H!Q72tyo  
attributable profit 可归属利润 d?J&mLQ6  
attributable share value 可归属股份价值 ~gff{Nzk  
Auckland Stock Exchange 奥克兰证券交易所 fV5$[CL1  
auction 拍卖 qD ?`Yd  
auctioneer 拍卖商 @-L]mLY  
audit 审计;核数 ltDohm?  
Audit Commission 审计署 \>Rfa+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [%^sl>,7  
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〕 uO eal^uS  
audit review 帐目审查 p> >H$t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 tkcs6uy  
audited account 审计帐目;经审计的帐目 oC49c~`8  
audited annual account 经审计的周年帐目 n`&D_AbQ  
audited balance sheet 经审计的资产负债表 M1xsGa9h&  
auditor 核数师;核数主任;审计师 `MuX/ [q  
auditor's certificate 核数师证明书;审计师证明书 65qqs|&w;[  
auditor's report 核数师报告;审计师报告 _Iav2= 0Wi  
Aussie bond 澳元债券 >FwK_Zd'  
austerity budget 紧缩预算 |r Aot2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zA>X+JH>iw  
Australia All Ordinaries Index 澳洲所有普通股票指数 !|xB>d q?  
Australian Dollar [AUD] 澳元 t~j 6wsx;  
Australian Options Market 澳大利亚期权市场 l7qW)<r  
Australian Securities Commission 澳洲证券事务监察委员会 6{ ]F#ig=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0>7Ij7\[8  
Australian Stock Exchange 澳大利亚证券交易所 ~[t#$2d}  
Austrian Schilling [ATS] 奥地利先令 `qs}L  
authentication 认证;鉴证 ]&]DF Y~n  
authority to purchase 委托购买证;委购书 C'|9nK$%  
authorization 认可;核准;授权;授权书 wV==sV  
authorization by direction 指示授权 C&H'?0Y@  
authorization by instruction 指令授权 Fy Ih\  
authorization by warrant 令状授权 J'|=J   
authorization of unit trust 单位信托的认可  jb&MC 2  
authorized agent 指定代理人 y< *-&  
authorized capital 法定资本 jBYv Oy*$Q  
authorized clerk 出市员 4 O8ct,Y  
authorized dealer 认可交易商 $$NWN?H~  
authorized financial institution 认可财务机构 oH%[8!#  
authorized fund 认可基金 I{g.V|+ x  
authorized fund house 获授权的基金公司;认可基金公司 ApeqbD5g&  
authorized institution 认可机构 IoLi7NKw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 s__xBY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "d$~}=a[  
authorized insurer 获授权保险人;获认可承保人 ;un@E:  
authorized investment 特准投资项目 z80P5^9  
authorized person 获授权人 bc'IoD/  
authorized representative 获授权代表 2wY|E<E  
authorized share capital 法定股本 ,.QJ S6Yv  
automated quotation system 自动报价系统 ^_Hf}8H7]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G5/A {1sz&  
自动交易系统〔香港期货交易所有限公司〕 2@6@|jRG  
automatic adjustment mechanism 自动调整机制 `_OrBu[  
automatic adjustment system 自动调整系统 8A3/@Z;0S  
Automatic Clearing House 自动票据交换所 ^BA%]pe$I  
automatic exchange rates accumulation system 自动化汇率累集系统 `/>kN%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ylZQwICk  
automatic teller machine [ATM] 自动柜员机 >pfeP"[(3  
autopay 自动转帐 J@I>m N1\  
available assets 可用资产 F&czD;F  
available fiscal reserve 现存财政储备 :IS?si5|  
available profit 可用利润 p  lnH  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 +mVAmG@  
average 平均;平均数;海损 0d_)C>gcF  
average basic salary 平均基本薪金 l5Bm.H_  
average consumer expenditure 平均消费开支;一般消费开支 PO"lY'W.U  
average cost 平均成本 C(G.yd  
average cost of land production 增辟土地平均成本 9hIKx:XCg  
average daily turnover 平均每日成交额 Ldz]FB|  
average daily wage rate 平均每日工资率 WDIin6u-  
average expenditure pattern 平均开支模式 )DXt_leLg  
average growth rate 平均增长率 <3B^5p\/  
average net fixed assets 固定资产平均净值 kPs?  
average of relatives 相对价格平均数 KM?4J6jH  
average price 平均价格 /#Aw7F$Ey  
average propensity to consume 平均消费倾向;一般消费倾向 ~T RC-H  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /\/^= j  
average rate 平均率 |?^<=%  
average revenue 平均收入;平均收益 /Pg)7Zn  
average stock 平均库存;平均存货 r/!,((Z\  
average yearly rent 平均年租 n]IF`kYQV  
avoidance of double taxation 避免双重课税 }Kgi!$<aQx  
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 eA!Z7 '  
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