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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: Ih1|LR/c  
A share A股;甲类股份 (3*UPZv  
abatement of tax 减税;减扣免税额 &2EBk=X  
ABN AMRO Bank N.V. 荷兰银行 nE y]`  
above-the-line expenditure 线上项目支出;经常预算支出 tk/`%Q  
above-the-line receipt 线上项目收入;经常预算收入 Y~n` ~(  
ABSA Asia Limited 南非联合亚洲有限公司 YYRT.U'  
absolute change 绝对数值变更 $gp!w8h  
absolute expenditure 实际开支 ^t'3rft  
absolute guideline figure 绝对准则数字 &k T"oK  
absolute interest 绝对权益 F3ZxhkF  
absolute order of discharge 绝对破产解除令 |xr32g s  
absolute profit margin 绝对利润幅度 i9UI,b%X  
absolute value 实值;绝对值 uv4 _:   
absolutely vested interest 绝对既得权益 Wn!G.(Jq  
absorbed cost 已吸收成本;已分摊成本 3z{S}~  
absorption 吸收;分摊;合并 F?Or;p5`Y  
absorption rate 吸收率;摊配率;分摊率 (OQ?<'Qa  
ACB Finance Limited 亚洲商业财务有限公司 9e<Zgr?N  
acceptable form of reciprocity 合理的互惠条件 ][Y^-Ak1  
acceptable rate 适当利率;适当汇率 SvK1.NUa  
acceptance agreement 承兑协议 )Mzt3u  
acceptance for honour 参加承兑  d^39t4  
acceptor 承兑人;接受人;受票人 ]Qi,j#X  
acceptor for honour 参加承兑人 =:h3w#_c  
accident insurance 意外保险 S=gW(c2'  
Accident Insurance Association of Hong Kong 香港意外保险公会 2w?G.pO#  
accident insurance scheme 意外保险计划 dm R3Y.\jd  
accident year basis 意外年度基准 ] mj v;C  
accommodation 通融;贷款 )u@t.)ChAV  
accommodation bill 通融票据;空头票据 "E*8h/4u  
accommodation party 汇票代发人  }sMW3'V  
account balance 帐户余额;帐户结余 i#,1i VSG  
account book 帐簿 Q2C)tVK+  
account collected in advance 预收款项 !Y;<:zx5  
account current book 往来帐簿 "+iAd.qd  
account of after-acquired property 事后取得的财产报告 {Iy7.c8S  
account of defaulter 拖欠帐目 ^i<}]c_|f  
account payable 应付帐款 ;mO,3dV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L(WOet('  
account receivable 应收帐款 Goj4`Hc  
account receivable report 应收帐款报表 j$eCe< .3  
account statement 结单;帐单;会计财务报表 gJ\%>r7h  
account title 帐户名称;会计科目 Ugi5OKdj7)  
accountant's report 会计师报告 RT"O;P  
Accountant's Report Rules 会计师报告规则 +0pW/4x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 PW_`qP:  
Accounting Arrangements 《会计安排》 i+~QDo(Pi  
accounting basis 会计基础 vmKT F!;  
accounting by Official Receiver 破产管理署署长呈交的帐目 T 2bnzI i  
Accounting Circular 《会计通告》 ) Ypz!  
accounting class 会计类别 ItK  
accounting date 记帐日期;会计结算日期 X*Z5 P  
accounting for money 款项核算 J5T=!wF (  
Accounting Officer 会计主任 tE!'dpG5)  
accounting period 会计报告期;会计期 0&`}EXe<f  
accounting policy 会计政策;会计方针 #t5juX9Ho9  
accounting practice 会计惯例 b*9e1/]  
accounting principle 会计准则 QAvWJydb  
accounting record 会计记录 Zd>ZY,-5  
accounting report 会计报告 !cCg/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^`&HWp  
Accounting Society of China 中国会计学会 |t\KsW  
accounting statement 会计报表 `I> ], J/  
accounting system 会计制度;会计系统 U5 rxt^  
accounting transaction 会计事项;帐务交易 0]a15  
accounting treatment 会计处理 u ~71l)LA  
accounting year 会计年度 *4#on>  
accretion 增值;添加 [&n|\!  
accrual 应计项目;应累算数目 ;4d.)-<No_  
accrual basis 应计制;权责发生制 *IlQ5+3I  
accrual basis accounting 应计制会计;权责发生制会计 yv${M u  
accrue 应累算;应计 /v&`!nKu  
accrued benefit 应累算利益 }Z6nN)[|0Y  
accrued charges 应计费用 -]&<Sr-  
accrued cumulative preference share dividend 应累算的累积优先股股息 fjkT5LNx k  
accrued expenses 应累算费用 psD[j W  
accrued interest payable 应付利息;应计未付利息 R+^zy"~  
accrued interest receivable 应收利息;应计未收利息 @+0V& jc  
accrued right 累算权益 yGV{^?yoP  
accruing profit 应累算的利润 X'2Gi  
accumulated fiscal reserve 累积财政储备 JfKg_&hM  
accumulated profit 累积利润;滚存溢利 9`&77+|;e  
accumulated reserve 累积储备 t/Z!O z6ZE  
accumulation of surplus income 累积收益盈余 P7 8uq  
acquired assets 既得资产 >H?uuzi  
acquisition 收购;购置;取得 w$% BlqN  
acquisition cost 购置成本 xL&PJ /'  
acquisition expenses 购置费用 ^%zNa6BL  
acquisition of 100% interest 收购全部股权 )b (X  
acquisition of control 取得控制权 dKe@JQ+-z  
acquisition of fixed assets 购置固定资产 x=3I)}J(kn  
acquisition of shell “买壳” u.&|CF-  
acquisition price 收购价 NlFo$Y  
act of God 天灾 a&:>Ped"  
acting partner 执事合伙人 /a%KS3>V*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9<qx!-s2rr  
active partner 积极参与的合伙人 o@@w^##  
active trading 交投活跃 vUfO4yfdg  
actual circulation 实际流通 F=5kF/}x-z  
actual cost 实际成本 Fs9W>*(  
actual expenditure 实际开支;实际支出 %jgg59  
actual income 实际入息;实际收入;实际收益 Z>HNe9pr  
actual market 现货市场 lDU#7\5.  
actual price 现货价;实际价格 (6[Wr}SW5  
actual profit 实际利润 (\q[gyR  
actual quotation 实盘;实际价位;实际报价 67 O<*M  
actual year basis 按实际年度计算 &`sR){R  
actuals 实货 |bvGYsn_#=  
actuarial investigation 精算调查 W[ "HDR  
actuarial principle 精算原则 jrdtd6b}  
actuarial report 精算师报告 HtS#_y%(  
Actuarial Society of Hong Kong 香港精算学会 M[vCpa  
actuarial valuation 精算师估值 .6I%64m  
actuary 精算师 G%`cJdM  
ad referendum agreement 暂定协议;有待覆核的协定 |Qq+8IeYG  
ad valorem duty 从价税;按值征税 ]Qy,#p'~&H  
ad valorem duty system 从价税制 a5I%RY  
ad valorem fee 从价费 kpY%&  
ad valorem tariff 从价关税 5z[6rT=a  
additional allowance 额外免税额 7\ZL  
additional amount for unexpired risk 未过期风险的额外款额 Q}ZBr^*]1e  
additional assessable profit 补加应评税利润 tJG (*   
additional assessment 补加评税 k#-[ M.i  
additional commitment 额外承担 p|;o5j{  
additional commitment vote 额外承担拨款 SOYDp;j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ep`/:iYW  
additional dependent parent allowance 供养父母额外免税额 @s?oJpo  
additional provision 额外拨款 W -!dMa  
additional stamp duty 附加印花税 %$\}z( G  
additional tax 补加税罚款;补加税款 ]d~MEa9Y|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7Fc |  
adjudged bankrupt 被裁定破产 wtUG^hV #_  
adjudicated bankrupt 裁定破产人 3_@G{O)e  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .1%i`+uZ  
adjudication of bankruptcy 裁定破产;宣告破产 @+Pf[J41  
adjudication of insolvency 裁定无力偿还债务 t>-XT|lV  
adjusted actual 经调整的实数;调整后的实数 5\5~L  
adjusted current assets 经调整的流动资产;调整后的流动资产 o+R. u}|  
adjusted figure 经调整的数字;调整后的数额 %0Vc\M@"G  
adjusted liabilities 经调整的负债;调整后的负债 {vCU^BN,k  
adjusted loss 经调整的亏损;调整后的亏损 9`E-dr9  
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 1URT2$2p  
adjusted profit 经调整的利润;调整后的利润 ;?#i]Bh>S  
adjusted surplus 经调整的盈余额;调整后的盈余额  aeQ{_SK  
adjusted value 经调整的价值;调整后的价值 r6<ArX$Yl  
adjustment 调整;修订;理算〔保险〕 DvU~%%(0^  
adjustment centre 调剂中心 dfXV1B5  
adjustment lag 调整过程的时间差距;调整时差 2voNgY  
adjustment mechanism 调整机制 G+;g:_E=  
adjustment of loss 亏损调整 @D2`*C9  
adjustment process 调整过程;调整程序 Dj/Q1KY$m  
adjustment range 调整幅度 -1#e^9Ve\  
administered exchange rate 受管制汇率 Vc{/o=1u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Wa@6VY  
administration expenses 行政费用 $t%"Tr  
administration fee 手续费;行政费 Z|f^nH#-C  
administration in bankruptcy 破产管理 &AN%QhI  
administration order 遗产管理令 ..]B9M.  
administrator 管理人;遗产管理人 c '/2F0y  
administrator of the estate 遗产管理人 oF` -cyj"  
admission of debt 债项承认书  8APTk  
admission of proof 接纳债权证明 Rf&^th}TH  
advance 放贷款项;垫付款项;预支款项;预付款项 HL|0d }  
advance account 暂支帐目;预付款帐户 >hh"IfIZ4  
advance compensation 预付补偿金 fdvi}SS8  
advance from shareholder 股东垫款 T`j  
advance pending reimbursement 预支以待日后付还 >2*6qx>V  
advanced economy 先进经济体系 x Xl$Mp7  
advancement 预付;预付财产 1Q3%!~<\s  
advances warrant 垫款令 Es_ SCWJ  
advancing 贷出 c M|af#o  
adverse balance 逆差 06Sqn3MB  
adverse exchange 逆汇 2I9{+>k  
advertisement addressed to shareholders 在报章刊登的致股东通告 E]D4']  
advice for collection 托收通知书 #{.pQi})  
advice of drawing 提款通知书;汇票通知书 =#J 9  
advice of payment 付款通知 a^(S!I  
Advisory Committee [Securities and Futures Commission] 8j({=xbg&  
谘询委员会〔证券及期货事务监察委员会〕 ^2(";.m  
Advisory Committee on Diversification 经济多元化谘询委员会 Yk x&6M@t  
affidavit 誓章;遗产申报誓章 "Vs Nyy  
affidavit of no receipt 述明无收款的誓章 |J @|  
affiliate 联号;联营公司;附属公司 )3d:S*ly  
affiliated company 附属公司;联号;联营公司 _AA`R`p;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %@)U/G6s}  
affordability 负担能力 u9 da]*\7y  
African Development Bank [AfDB] 非洲开发银行 k0Oc,P`'*  
after-acquired property 事后取得的财产 Va&KIHw  
after-hours dealing 市后交易 JT}dor  
after-tax profit 税后盈利;税后利润;税后溢利 OqUE4. vIP  
agency agreement 代理协议 :z}~U3,JE  
agency expenses 代理机构的开支 K .c6Rg  
agency fee 代理费 B]CS2LEqh  
Agency Law 《代理法》 o%QhV6(F  
agent 代理人;承销人 *m2d#f  
agent of company 公司代理人 GN8`xR{J*  
agent's fee 代理人费;经纪费 #<^/yoH7C6  
aggregate 总计;总数;总体数字 uugzIV)  
aggregate amount 总款额;总额 .oB'ttF1  
aggregate assets and liabilities 总体资产与负债 y$"~^8"z  
aggregate at constant price 按固定价格计算的总体数字 C:TuC5Sr  
aggregate demand 总需求 l93Q"*_  
aggregate gross position 总持仓量 .XZ 71E  
aggregate limit 总限额 cJ1{2R  
aggregate of salaries tax 合计薪俸税 :zS>^RE  
aggregate performance 总体表现;总体业绩 as\)S?0`.  
aggregate supply 总体供应 9'1;-^U1  
aggregate surplus 总盈余 X,Q 6  
aggregate total 整体总额 |i jW_r  
aggregate value 总值;合计价值 `-E.n'+  
aggregated basis 合计基准 _j|n}7a  
aggregated net chargeable income 合计应课税入息实额 @vDgpb@TM  
aggregation 合并计算;合计;总和 1-ndJ@Wlz  
aggregation of incomes of husband and wife 夫妇入息合并计算 c9/ 'i  
aggregation of property 财产的总和 =[43y%   
agio 差价;贴水 ahz@HX  
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》 GHJQ d&G8G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :ok!,QN  
《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》 Z\o AE<$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %K/G+  
《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》 bE%mgaOh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C=pPI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^.B `Z{Jb  
agreement for a settlement 授产协议 ()rx>?x5  
agreement for assignment 转让协议 J_)z:`[yE  
agreement for sale 售卖协议;买卖协议 ! S$oaCxM  
agreement for sale and purchase 买卖协议 Ve')LY<  
agreement for the payment of interest 支付利息协议 M2;(+8 b  
agreement for the repayment of money 还款协议 J,&`iL-  
agreement of reinsurance 再保险协议 ~P_d0A~T  
Agricultural Bank of China 中国农业银行 /(z0I.yE  
air passenger departure tax 飞机乘客离境税 EUYa =-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p'9 V. _h  
airport tax 机场税 @O*ev| o@x  
alcohol duty 酒精税 UC<[z#]\;  
alienation 让与;让渡;转让 [M zc^I&  
alimony 生活费;赡养费 !SD [6Z.R  
All Ordinaries Index [AOI] 所有普通股指数 ML9T (th6v  
all risks 全险;综合险 yQQDGFTb!=  
All Sales Record for Stock Market 《股票市场成交报告》 { ?1 mY"  
Allied Capital Resources Limited 新联财务有限公司 E|6Z]6[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kcZ;SYosj  
allocation letter 拨款信件 -qnXa  
allocation of fund 分配款项;预留款项 *X =f  
allocation of profit 利润分配;溢利分配 \?Oly171  
allocation warrant 拨款令 _tR.RAaa"  
allotment 分配;配股 4jZi62  
allotment notice 股份配售通知;配股通知 \!4ghev3  
allotment of shares 股份分配 ?yd(er<_f  
allowable 可获宽免;免税的 9_CA5?y$:  
allowable business loss 可扣除的营业亏损 Ozh^Q$>u  
allowable expenses 可扣税的支出 |rms[1<_  
allowance 免税额;津贴;备抵;准备金 >?uH#%C5  
allowance for debts 债项的免税额 uk>/I l  
allowance for depreciation by wear and tear 耗损折旧免税额 k%4A::=  
allowance for funeral expenses 殡殓费的免税额 "Ee/q:`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hU)f(L  
allowance for repairs and outgoings 修葺及支出方面的免税额 (J) Rs`_  
allowance to debtor 给债务人的津贴 ezNE9g  
alteration of capital 资本更改 ,:Ix s^-  
alternate trustee 候补受托人 Cg%I)nz  
amalgamation 合并  PtVNG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /Vj byRwV  
ambit of charges 征税范围;收费范围 )Q pP1[  
amended valuation 经修订的估值 )v$Cv|"  
American Commodities Exchange 美国商品交易所 PezWc18  
American Express Bank Limited 美国运通银行 c 6}xnH  
American Stock Exchange 美国证券交易所 L)//- k9  
amortization 摊销 +#*z"a`  
amount due from banks 存放银行同业的款项 "x)pp  
amount due from banks abroad 存放海外银行同业的款项 ,Elga}7u  
amount due from holding companies 控股公司欠款 DF&jZ[##  
amount due from local banks 存放本港银行同业的款项 K Lv  
amount due to banks 银行同业的存款 3B_} :  
amount due to banks abroad 海外银行同业的存款 4Hd@U&E  
amount due to holding companies 控股公司存款 2|_Jup  
amount due to local banks 本港银行同业的存款 T`2fPxM:cZ  
amount due to outport banks 外埠银行同业的存款 1Mhc1MU  
amount for note issue 发行纸币的款额 &Bdt+OQ ;  
amount of bond 担保契据的款额 YF[!Hpzq  
amount of consideration 代价款额 b<H6 D}  
amount of contribution 供款数额 jU9zCMyNF  
amount of indebtedness 负债款额 A#07Ly8kXn  
amount of principal of the loan 贷款本金额 :+V1682u  
amount of rates chargeable 应征差饷数额 GLcZ=6)"'  
amount of share capital 股本额 '9F{.]  
amount of sums assured 承保款额 PQI,vr'R  
amount of variation 变动幅度 +cOI`4`$  
amount of vote 拨款数额 N?<@o2{  
amount payable 应付款额 8GAQVe^$-  
amount receivable 应收款额 'C?f"P:X{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 01d26`G$i~  
analysis 分析 "=RoI  
ancillary risk 附属风险 mUY:S |  
annual account 周年帐目;周年帐目报表;年度决算;年结 p<nBS" /  
annual accounting date 年结日期 .j4ziRa-  
annual allowance 每年免税额;年积金;年度津贴;年津 ]j#$.$q  
annual balance 年度余额 Z 5YW L4s  
annual disposable income 每年可动用收入 8`*9jr  
annual estimates 周年预算 %a6]gsiv2<  
annual fee 年费 9P >S[=  
annual general meeting 周年大会 #RIfR7`T  
annual growth rate 年增率;每年增长率 <{).x 6  
annual long-term supplement 长期个案每年补助金 s&_O2(l  
annual pensionable emolument 可供计算退休金的年薪 7JwWM2N?V  
annual report 年报 c(=O`%B{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?g*T3S"  
annual return 周年报表;周年申报表;每年报税表格 HyYQQ  
Annual Return Rules 《周年报表规则》 4uVmhjT:X  
annual review of consumer prices 每年消费物价回顾 jW0z|jr  
annual roll-forward basis 逐年延展方式 =}o>_+"  
annual salary 年薪 Ch!Q?4  
annual statement 年度报表;年度决算表 |+=:x]#vV  
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 9@EnmtR  
annuitant 年金受益人 :/[ZgreN6  
annuity 年金 J?ZVzKTb>}  
annuity contract 年金合约 K#+]  
annuity on human life 人寿年金 $0C/S5b  
antecedent debt 先前的债项 r[4F?W  
ante-dated cheque 倒填日期支票 (tz]!Aa{s  
anticipated expenditure 预期开支 z4`n%~w1b  
anticipated net profit 预期纯利 n&78~@H  
anticipated revenue 预期收入 ok _{8z\#  
anti-inflation measure 反通货膨胀措施 xR6IXF>*  
anti-inflationary stance 反通货膨胀立场 uU !i`8  
apparent deficit 表面赤字 ={0{X9t?'j  
apparent financial solvency 表面偿债能力 A;nmua-Fv  
apparent partner 表面合伙人 =5_F9nk-   
application for personal assessment 个人入息课税申请书 # i=^WN<V  
application of fund 资金应用 kb\v}gfiD/  
application to release as liquidator and to destruct the books of accounts and documents BRLU&@G`1  
申请免除清盘人职务及毁灭帐簿与文件 dw}3B8]  
appointed actuary 委任精算师 =F-^RnO%\  
appointed auditor 委任核数师;委任审计师 M !XFb  
appointed trustee 委任的受托人 @"7dk.|  
appointer 委任人 hGHzO  
apportioned pro rata 按比例分摊 ~u& O  
apportionment 分配;分摊 ;xH'%W9z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c,%>7U(w_  
apportionment formula 分摊方程式 G[-jZ  
apportionment of estate duty 遗产税的分摊 f?^xh  
appraisal 估价;评估 VCtiZ4  
appreciable growth 可观增长 w% -!dbmb%  
appreciable impact 显着影响 EUS]Se2  
appreciable increase 可观增长 l"!;Vkg.5  
appreciation 增值;升值 <RsKV$Je I  
appreciation against other currencies 相对其他货币升值 ~{!!=@6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 * rANf&y  
appreciation tax 增值税 LVtQ^ 5>8  
appropriation 拨款;拨用;拨付 H#` ?toS  
appropriation account 拨款帐目 htSk2N/  
Appropriation Bill 拨款法案 =YsTF T  
appropriation-in-aid system 补助拨款办法 HON[{Oq  
approved assets 核准资产 54j $A  
approved basket stock 认可一篮子证券 .7rsbZzs  
approved budget 核准预算 GV[BpH  
approved charitable donation 认可慈善捐款 o=2`N2AL  
approved charitable institution 认可慈善机构 HUI!IOh  
approved currency 核准货币;认可货币 ZKTBjOa]*  
approved estimates 核准预算 Y }d>%i+  
approved estimates of expenditure 核准开支预算 ,$[lOFs  
approved overseas insurer 核准海外保险人 :6iq{XV^  
approved overseas trust company 核准海外信托公司 &4iIzw`  
approved pooled investment fund 核准汇集投资基金 Bq8<FZr#!  
approved provident fund scheme 认可公积金计划 P.J}\;S T  
approved provision 核准拨款 U}Fk%Jj  
approved redeemable share 核准可赎回股份 9'aR-tFun;  
approved regional stock 认可地区性证券 yiA\$mtO  
approved retirement scheme 认可退休金计划 EwZt/r  
approved subordinated loan 核准附属贷款 Kg6 7cmj)f  
arbitrage 套戥;套汇;套利 O]!DNN  
arbitrageur 套戥者;套汇者 Tj+WO6#V  
arbitrary amount 临时款项 }`]^LFU5  
arrangement 措施;安排;协定 $&C%C\(>D  
arrears 欠款 >Cc$ P  
arrears of pay 欠付薪酬 z<=t3dj  
arrears of revenue 逾期未收税款;逾期未收的帐项 #Og_q$})f  
articles of association 组织章程;组织细则;组织章程细则 HWZ*Htr  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {IwYoRaXa  
ascertainment of profit 确定利润 m&8_i`%<  
"Asia Clear" “亚洲结算系统” |(g2fByDf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u%'22q$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +y#979A,  
Asian Development Fund [ADF] 亚洲发展基金 ' ]Y:gmM"  
Asian dollar bond 亚洲美元债券 UG$i5PV%i  
Asian dollar market 亚洲美元市场 w]XBq~KO  
Asian dollar rate 亚洲美元利率 k/Q]K e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kS!*kk*a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 % m$Mn x  
asked price 沽盘;喊价;索价;卖方报价 j. cH,Y  
assessable income 应评税入息 0CYI,V  
assessable loss 应评税亏损 $OuA<-  
assessable profit 应评税利润 $a1.c;NE'  
assessable value 应评税值 o LRio.u*  
assessed profit 估定利润 H#akE\,  
assessed value 经评估价值 ?2c:|FD  
assessment 评税;评定;估价;评税单 $5O&[/L  
assessment number 评税编号;估价编号 >8- `  
assessment of additional tax 补加税评税 >cLZP#^\2E  
assessment of performance 业绩评估;实绩评价 Y?x3JU0_  
Assessor 评税主任 A":x<9   
asset price bubbles 资产价格泡沫 tO$M[P=b  
asset-backed securities 具资产保证的证券 lPP7w`[PA  
assets accretion 资产增值 tzPe*|m<  
assets and liabilities 资产与负债 Hqv(X=6E0  
assets betterment statement 资产递增表;资产改进表 ]F! ,Jx  
assets lending 实物放款;有抵押贷款 }=5(*Vg  
assets of the company passing on the death 死者去世时转移的公司资产 J{I?t~u  
assets pledged as security for liabilities 用作负债抵押的资产 wDzS<mm  
assets portfolio 资产投资组合 s3S73fNOk  
assets price 资产价格 LdV_7)  
assets quality 资产质素 I115Rp0  
assets realization 资产变现 *}=W wG  
assets refinancing arrangement 资产再集资安排 y6\#{   
assets securitization 资产证券化 qr1^i1%\  
assets situated outside Hong Kong 在香港以外地方的资产 BZsxf'eN'  
assets stripping 削减资产;拆卖资产 e9nuQ\=  
assets value 资产值 [;+YO)  
assignee 承让人 xNU}uW>>T  
assignment 转让;转让书;转让契 0jMrL\>C  
assignment of interest 权益转让 Ft7l/  
assignment of letters patent and trade mark 专利证书及商标转让 DoA f,9|_  
assignment of property 物业转让;物业转让书 IFe[3mB5  
assignment right 转让权 -#h \8Xl  
assignor 转让人 eS M!_2  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 n$9!G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kQtl&{;k?  
associate member 附属会员 _Yv9u'q"  
associated body corporate 相联法人团体 J<D =\  
associated company 相联公司;联属公司 3@SfCG&|e  
associated corporation 相联法团 yuWrU<Kw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bK7DGw`1  
公认会计师公会〔英国〕 8cl!8gfv  
Association of Futures Exchange Brokers 香港期货经纪协会 .7q#{`K^=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?/D#ql7  
association of underwriters 承保人组织 ,KWeW^z'7  
assumption of control 接管 [;}c@  
assurance 担保;保险;转易;转易书 ?Eed#pb_  
assurance of interest 权益的转易 _GS2&|7`  
at 19XX price 按一九XX年价格计算 H.e@w3+h  
at a discount 按赔价计算;按贴水价格计算;打折扣 1k`!w}  
at a premium 按溢价计算;按升水价格计算 ;#*mB`  
at call 通知付款;按通知 7Uh}|6PU  
at constant market price 按固定市价计算 i "xq SLf=  
at constant price 按固定价格计算 O`4X[r1LD  
at cost 按成本计算 6gn|WO=W f  
at current market price 按当时市价计算;按现时市价计算 mvnK)R_  
at current price 按当时价格计算;按现时价格计算 x.aUuC,$x  
at factor cost 按要素成本计算;按生产要素成本计算 gKnAw+u\  
at money-of-the-day price 按付款当日价格计算 _*_zyWW_j  
at or better 按指定或较佳价位〔买卖指令〕 uxBk7E%6  
at par 按面值计算;平价 HukHZ;5  
at sight 见票即付 GZo^0U,;  
at the close 按收市盘 49yN|h;c!  
at the opening 按开市盘 $J+$ 8pA  
attestation 见证;见证条款 mDhU wZH  
at-the-money option 平价期权 ?k-IS5G  
attorney 受权人;受托代表人 pc #^ {-  
attornment 新拥有人承认书 f>o@Y]/l  
attributable profit 可归属利润 9;jfg|x1[  
attributable share value 可归属股份价值 -HOCxR  
Auckland Stock Exchange 奥克兰证券交易所 Z|.z~53;  
auction 拍卖 1*5n}cU~  
auctioneer 拍卖商 fw5AZvE6$  
audit 审计;核数 3!I8J:GZ:  
Audit Commission 审计署 l[gL(p"W  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5|Uub ,  
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〕 iw%DQ }$  
audit review 帐目审查 yTk9+>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -kkXyO8js  
audited account 审计帐目;经审计的帐目 ZD*>i=S  
audited annual account 经审计的周年帐目 g`6S*&8I  
audited balance sheet 经审计的资产负债表 Gl+}]Vn[n  
auditor 核数师;核数主任;审计师 E yuc~[  
auditor's certificate 核数师证明书;审计师证明书 ,QDq+93  
auditor's report 核数师报告;审计师报告 H 74hv`G9  
Aussie bond 澳元债券 0x84 Ah)  
austerity budget 紧缩预算 8164SWB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  /YHeO  
Australia All Ordinaries Index 澳洲所有普通股票指数 $O[ut.   
Australian Dollar [AUD] 澳元 ( %bfNs|  
Australian Options Market 澳大利亚期权市场 RZ -w,~  
Australian Securities Commission 澳洲证券事务监察委员会 6eb5q/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7}xKiHh:  
Australian Stock Exchange 澳大利亚证券交易所 ZyTah\yPM  
Austrian Schilling [ATS] 奥地利先令 IMBqy-q  
authentication 认证;鉴证 RGcT  
authority to purchase 委托购买证;委购书 X6PfOep  
authorization 认可;核准;授权;授权书 j \SDw  
authorization by direction 指示授权 W[b/.u5z:  
authorization by instruction 指令授权 2- )Ml*  
authorization by warrant 令状授权 l{ k   
authorization of unit trust 单位信托的认可 N24+P5  
authorized agent 指定代理人 ]HRE-g  
authorized capital 法定资本 0GB6.Ggft  
authorized clerk 出市员 m<j ^cU#J  
authorized dealer 认可交易商 \.{?TB  
authorized financial institution 认可财务机构 zMDR1/|D  
authorized fund 认可基金 tW(E\#!|p<  
authorized fund house 获授权的基金公司;认可基金公司 Z"P{/~HG  
authorized institution 认可机构 cq/)Yff@:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v<O\ l~S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wH<S0vl   
authorized insurer 获授权保险人;获认可承保人 n_5g:`Y  
authorized investment 特准投资项目 z*FlZLHY  
authorized person 获授权人 Ih{~?(V$  
authorized representative 获授权代表 2)G ZU  
authorized share capital 法定股本 *rWE.4=&  
automated quotation system 自动报价系统 0KEytm]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q.#aeqKBP  
自动交易系统〔香港期货交易所有限公司〕 Od"-w<'  
automatic adjustment mechanism 自动调整机制 ,L`qV  
automatic adjustment system 自动调整系统 L&eO?I=,  
Automatic Clearing House 自动票据交换所 n^'{{@&(v  
automatic exchange rates accumulation system 自动化汇率累集系统 H94$Xi"Bd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9[:nW p^  
automatic teller machine [ATM] 自动柜员机 /wmJMX  
autopay 自动转帐 9t=erhUr  
available assets 可用资产 kG%<5QH  
available fiscal reserve 现存财政储备 4*'NpqC(_  
available profit 可用利润 H~ (I  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 " <=^Sm  
average 平均;平均数;海损 bju0l[;=  
average basic salary 平均基本薪金 &:Q""e!  
average consumer expenditure 平均消费开支;一般消费开支 CnAhEf)b  
average cost 平均成本 l*h6 JgU  
average cost of land production 增辟土地平均成本 A+? n=IHh  
average daily turnover 平均每日成交额 ]t<%v_K  
average daily wage rate 平均每日工资率 /+'@}u |  
average expenditure pattern 平均开支模式 -5.>9+W8I  
average growth rate 平均增长率 j&8U:Q,  
average net fixed assets 固定资产平均净值 _,vJ0{*  
average of relatives 相对价格平均数 5"{wnnY%K}  
average price 平均价格 t#kmtJC  
average propensity to consume 平均消费倾向;一般消费倾向 kQ|}"Tw7  
average propensity to save 平均储蓄倾向;一般储蓄倾向 |s|RJA1  
average rate 平均率 X~lOFH;}q  
average revenue 平均收入;平均收益 sW[42A  
average stock 平均库存;平均存货 i3YAK$w;&  
average yearly rent 平均年租 b%AYYk)d?  
avoidance of double taxation 避免双重课税 X!r!lW  
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 28zt.9  
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