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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: $80 TRB#  
A share A股;甲类股份 8Mx+tA  
abatement of tax 减税;减扣免税额 v%gkQa  
ABN AMRO Bank N.V. 荷兰银行 9z>I&vcX  
above-the-line expenditure 线上项目支出;经常预算支出 :&*Y Io  
above-the-line receipt 线上项目收入;经常预算收入 =[]V$<G'w{  
ABSA Asia Limited 南非联合亚洲有限公司 o@SL0H-6|  
absolute change 绝对数值变更 wuRB[KLe  
absolute expenditure 实际开支 -E, d)O`;$  
absolute guideline figure 绝对准则数字 XL9smFq  
absolute interest 绝对权益 @Z9X^Y+u^h  
absolute order of discharge 绝对破产解除令 J_PAWW  
absolute profit margin 绝对利润幅度 kpT>xS^6<  
absolute value 实值;绝对值 _}8hE v  
absolutely vested interest 绝对既得权益 d.wu   
absorbed cost 已吸收成本;已分摊成本 OCR`1  
absorption 吸收;分摊;合并 5]_m\zn=  
absorption rate 吸收率;摊配率;分摊率 xz!b@5DR'%  
ACB Finance Limited 亚洲商业财务有限公司 1+wmR4o  
acceptable form of reciprocity 合理的互惠条件 S0-f_,(  
acceptable rate 适当利率;适当汇率 }4'5R  
acceptance agreement 承兑协议 8%C7!l q  
acceptance for honour 参加承兑 k:1p:&*m  
acceptor 承兑人;接受人;受票人 aMa ICM  
acceptor for honour 参加承兑人 @E Srj[  
accident insurance 意外保险 aU&p7y4C@  
Accident Insurance Association of Hong Kong 香港意外保险公会 3$<u3Zi6  
accident insurance scheme 意外保险计划  UZJ^ e$N  
accident year basis 意外年度基准 L'1!vu *Rg  
accommodation 通融;贷款 s2SxMFDP  
accommodation bill 通融票据;空头票据 q [}<LU  
accommodation party 汇票代发人 %H)^k${  
account balance 帐户余额;帐户结余 `6bIxb{  
account book 帐簿 awYnlE/Z1  
account collected in advance 预收款项 _p;>]0cc.  
account current book 往来帐簿 L!:8yJK  
account of after-acquired property 事后取得的财产报告 {J#SpG 7  
account of defaulter 拖欠帐目 (2 nSZRB  
account payable 应付帐款 "==fWf  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =rL%P~0wq  
account receivable 应收帐款 jh7-Fl`  
account receivable report 应收帐款报表 I8ZBs0sfF{  
account statement 结单;帐单;会计财务报表 :#_Ne?\a@  
account title 帐户名称;会计科目 ZLP)i;Az  
accountant's report 会计师报告 c5 ^CWk K  
Accountant's Report Rules 会计师报告规则 FM{^ND9x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 AvP$>Alc  
Accounting Arrangements 《会计安排》 ]iI2  
accounting basis 会计基础 f\p#3IwwH  
accounting by Official Receiver 破产管理署署长呈交的帐目 S10"yhn(-t  
Accounting Circular 《会计通告》 :%&|5Ytb  
accounting class 会计类别 )P13AfK  
accounting date 记帐日期;会计结算日期 TH[xSg  
accounting for money 款项核算 AW{"9f4  
Accounting Officer 会计主任 .wH`9aq;5@  
accounting period 会计报告期;会计期 zWs ("L(#s  
accounting policy 会计政策;会计方针 G_ -8*.  
accounting practice 会计惯例 }4Q~<2  
accounting principle 会计准则 3?%?J^/a  
accounting record 会计记录 ]1Wh3C  
accounting report 会计报告 w.7p D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9w)W|9  
Accounting Society of China 中国会计学会 oz.#+t%X$b  
accounting statement 会计报表 v 3p'*81;  
accounting system 会计制度;会计系统 ?/@ U#Qy  
accounting transaction 会计事项;帐务交易 rXh*nC  
accounting treatment 会计处理 r`dQ<U,  
accounting year 会计年度 e4h9rF{Cxn  
accretion 增值;添加 [I~&vLTe  
accrual 应计项目;应累算数目 RIm8PV;N  
accrual basis 应计制;权责发生制 { l0[`"EF  
accrual basis accounting 应计制会计;权责发生制会计 :P'M|U  
accrue 应累算;应计 1hTE^\W  
accrued benefit 应累算利益 %XC3V7  
accrued charges 应计费用 5>Kk>[|.  
accrued cumulative preference share dividend 应累算的累积优先股股息 _^%DfMP3i\  
accrued expenses 应累算费用 -- >q=hlA  
accrued interest payable 应付利息;应计未付利息 T]_]{%z  
accrued interest receivable 应收利息;应计未收利息 "26=@Q^Y  
accrued right 累算权益 \&8 61A;  
accruing profit 应累算的利润 yg@8&;bP`  
accumulated fiscal reserve 累积财政储备 {s7 3(B"  
accumulated profit 累积利润;滚存溢利 =)c^ik%F&  
accumulated reserve 累积储备 C@o8C%o  
accumulation of surplus income 累积收益盈余 #Sc9&DfX  
acquired assets 既得资产  i)!2DXn  
acquisition 收购;购置;取得 z=FOymv C  
acquisition cost 购置成本 mb\"qD5  
acquisition expenses 购置费用 I4"(4u@P  
acquisition of 100% interest 收购全部股权 SSQB1c  
acquisition of control 取得控制权 V|3^H^\5P  
acquisition of fixed assets 购置固定资产 urbSprdF  
acquisition of shell “买壳” TCWt3\  
acquisition price 收购价 <5 )F9.$  
act of God 天灾 $-i(xnU/nl  
acting partner 执事合伙人 drwD3jx0xv  
active market 买卖活跃的市场;交投畅旺的市场;旺市 6*&$ha}X  
active partner 积极参与的合伙人 4 (c{%%  
active trading 交投活跃 m[}@\y  
actual circulation 实际流通 ljP<WD  
actual cost 实际成本 fxQ4kiI  
actual expenditure 实际开支;实际支出 `GUGy.b  
actual income 实际入息;实际收入;实际收益 H`bS::JI-  
actual market 现货市场 ?hmuAgOtbh  
actual price 现货价;实际价格 #3knKBH  
actual profit 实际利润 A8X3|<n=  
actual quotation 实盘;实际价位;实际报价 \\ZCi`O  
actual year basis 按实际年度计算 C~-.zQ$  
actuals 实货 ?/}N  
actuarial investigation 精算调查 ;5 p;i 8m  
actuarial principle 精算原则 wJc`^gj  
actuarial report 精算师报告 Y"  Ut  
Actuarial Society of Hong Kong 香港精算学会 FP<mFqy  
actuarial valuation 精算师估值 1/ 3<u::  
actuary 精算师 _C3O^/<n4V  
ad referendum agreement 暂定协议;有待覆核的协定 jO0"`|(]s  
ad valorem duty 从价税;按值征税 kBeYl+*pk  
ad valorem duty system 从价税制 Y@y"bjK \  
ad valorem fee 从价费 3\ {?L  
ad valorem tariff 从价关税 O=5q<7PM.  
additional allowance 额外免税额 ;#?G2AAv  
additional amount for unexpired risk 未过期风险的额外款额 hiKyU! )Hv  
additional assessable profit 补加应评税利润 207FD  
additional assessment 补加评税 fZiwuq !_  
additional commitment 额外承担 wnU-5r&!]  
additional commitment vote 额外承担拨款 5Q/jI$^h0Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QJy1j~9x  
additional dependent parent allowance 供养父母额外免税额 2,6~;R  
additional provision 额外拨款 0N87G}Xu  
additional stamp duty 附加印花税 3;JF 5e\?x  
additional tax 补加税罚款;补加税款 .TM. v5B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2Krh&  
adjudged bankrupt 被裁定破产 SE$~Wbj?  
adjudicated bankrupt 裁定破产人 /.WIED}>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 az1#:Go  
adjudication of bankruptcy 裁定破产;宣告破产 UOpSH{N  
adjudication of insolvency 裁定无力偿还债务 ^o87qr0g]  
adjusted actual 经调整的实数;调整后的实数 8#nAs\^  
adjusted current assets 经调整的流动资产;调整后的流动资产 z"c,TlVN3  
adjusted figure 经调整的数字;调整后的数额 4YSVy2x  
adjusted liabilities 经调整的负债;调整后的负债 Lz&FywF-l  
adjusted loss 经调整的亏损;调整后的亏损 YU`}T<;bg  
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 !l-Q.=yw  
adjusted profit 经调整的利润;调整后的利润 YB1Jv[  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,MjlA{0  
adjusted value 经调整的价值;调整后的价值 c'INmc I|  
adjustment 调整;修订;理算〔保险〕 MCAWn H  
adjustment centre 调剂中心 Dk Ef;P  
adjustment lag 调整过程的时间差距;调整时差 0|DyYu  
adjustment mechanism 调整机制 qjsEyro$-  
adjustment of loss 亏损调整 " ?Ux\)*  
adjustment process 调整过程;调整程序 ti^=aB   
adjustment range 调整幅度 _;,"!'R`f  
administered exchange rate 受管制汇率 Iw4[D#o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m al?3*x/  
administration expenses 行政费用 H]}mg='kI  
administration fee 手续费;行政费 mX%T"_^  
administration in bankruptcy 破产管理 '=`af>Nc  
administration order 遗产管理令 -(},%!-_  
administrator 管理人;遗产管理人 }9V0Cu1  
administrator of the estate 遗产管理人 Nwo*tb:  
admission of debt 债项承认书 +|--}iE5n  
admission of proof 接纳债权证明 2fgYcQ8`  
advance 放贷款项;垫付款项;预支款项;预付款项 Zb7%$1)L~  
advance account 暂支帐目;预付款帐户 p}Um+I=1  
advance compensation 预付补偿金 H;seT XL  
advance from shareholder 股东垫款 Qv<p$Up6  
advance pending reimbursement 预支以待日后付还 `MHixQ;j  
advanced economy 先进经济体系 mT/^F{c  
advancement 预付;预付财产 )3WUyD*UZN  
advances warrant 垫款令 ^#t6/fY.#  
advancing 贷出 #^}s1 4n  
adverse balance 逆差 5@J]#bp0M  
adverse exchange 逆汇 ~3Za"q*0s  
advertisement addressed to shareholders 在报章刊登的致股东通告 HB,?}S#TP  
advice for collection 托收通知书 h$XoR0  
advice of drawing 提款通知书;汇票通知书 VU1Wr|  
advice of payment 付款通知 "g*`G<W_s  
Advisory Committee [Securities and Futures Commission] K 6yD64  
谘询委员会〔证券及期货事务监察委员会〕 yIC C8M  
Advisory Committee on Diversification 经济多元化谘询委员会 I Z|EPzS  
affidavit 誓章;遗产申报誓章 <iBn-EG l>  
affidavit of no receipt 述明无收款的誓章 `oTV)J'~  
affiliate 联号;联营公司;附属公司 CTe!jMZ=  
affiliated company 附属公司;联号;联营公司 }qJ`nN8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e8E'X  
affordability 负担能力 XmaRg{22  
African Development Bank [AfDB] 非洲开发银行 S5:&_&R8[  
after-acquired property 事后取得的财产 8>9MeDE  
after-hours dealing 市后交易 I/%L,XyRI  
after-tax profit 税后盈利;税后利润;税后溢利 29l bOi  
agency agreement 代理协议 eE_$ADEf  
agency expenses 代理机构的开支 ->*~e~T  
agency fee 代理费 ]T{v~]7:{  
Agency Law 《代理法》 &7,:: $cu  
agent 代理人;承销人 [Op^l%BC  
agent of company 公司代理人 ILx4 [m7  
agent's fee 代理人费;经纪费 )%b 5uZ  
aggregate 总计;总数;总体数字 K^h9\< w  
aggregate amount 总款额;总额 [&IcIZ  
aggregate assets and liabilities 总体资产与负债 (+6N)9rj`/  
aggregate at constant price 按固定价格计算的总体数字 VN0KK 1 I  
aggregate demand 总需求 ^ZIs>.'  
aggregate gross position 总持仓量 Av0(zA2  
aggregate limit 总限额 9f/l"  
aggregate of salaries tax 合计薪俸税 Z&4L///  
aggregate performance 总体表现;总体业绩 w5yX~8UzJ  
aggregate supply 总体供应 0|]d^bo  
aggregate surplus 总盈余 ">M&/}4  
aggregate total 整体总额 3ZN\F  
aggregate value 总值;合计价值 ]9~Il#  
aggregated basis 合计基准 P+y XC^ ,  
aggregated net chargeable income 合计应课税入息实额 \mTi@T!&  
aggregation 合并计算;合计;总和 ,:#h;4!VRF  
aggregation of incomes of husband and wife 夫妇入息合并计算 a*t @k*d_  
aggregation of property 财产的总和 r7#.DJnN.  
agio 差价;贴水 i&p6UU  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 )G;H f?M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment As5-@l`@  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  7PuYrJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ESk:$`P  
《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》 $E!f@L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LqO=wK~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b@Dt]6_ UL  
agreement for a settlement 授产协议 cml~Oepf  
agreement for assignment 转让协议 k'*vG6!  
agreement for sale 售卖协议;买卖协议 ri-D#F)}  
agreement for sale and purchase 买卖协议 ]rSg,Q >E  
agreement for the payment of interest 支付利息协议 YNl".c  
agreement for the repayment of money 还款协议 (.iwD&  
agreement of reinsurance 再保险协议 ;at1|E*  
Agricultural Bank of China 中国农业银行 o bN8+ j  
air passenger departure tax 飞机乘客离境税 K}M lC}oIt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |3~]XN-  
airport tax 机场税 7z$bCO L=S  
alcohol duty 酒精税 *FC|v0D  
alienation 让与;让渡;转让 :yE0DS<_  
alimony 生活费;赡养费 &*E! %57  
All Ordinaries Index [AOI] 所有普通股指数 cL!A,+S[_  
all risks 全险;综合险 u\M xQIo'u  
All Sales Record for Stock Market 《股票市场成交报告》 '@ p464  
Allied Capital Resources Limited 新联财务有限公司 ho)JY $#6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }I MV@z B  
allocation letter 拨款信件 ;y{(#X#  
allocation of fund 分配款项;预留款项 LitdO>%#2  
allocation of profit 利润分配;溢利分配 k ]T  
allocation warrant 拨款令 .XkD2~;  
allotment 分配;配股 +sTPTCLE  
allotment notice 股份配售通知;配股通知 = y(*?TZH  
allotment of shares 股份分配 H+5+;`;  
allowable 可获宽免;免税的 p] N/]2rR  
allowable business loss 可扣除的营业亏损 @h_ bXo  
allowable expenses 可扣税的支出 `>b,'u6F  
allowance 免税额;津贴;备抵;准备金 0rQ r#0`  
allowance for debts 债项的免税额 KX3A|  
allowance for depreciation by wear and tear 耗损折旧免税额 s|:1z"q  
allowance for funeral expenses 殡殓费的免税额 uL@%M8n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 DF>tQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 \YFM5l;IU  
allowance to debtor 给债务人的津贴 OHW|?hI=[  
alteration of capital 资本更改 @ULWVS#t2  
alternate trustee 候补受托人 <`G-_VI  
amalgamation 合并 +S+=lu _  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FC~%G&K/q^  
ambit of charges 征税范围;收费范围 Xh}D_c  
amended valuation 经修订的估值 fYzP4  
American Commodities Exchange 美国商品交易所 z;?j+ZsdH  
American Express Bank Limited 美国运通银行 00s)=A_  
American Stock Exchange 美国证券交易所 ?Z4%u8Krvz  
amortization 摊销 Vy|4k2  
amount due from banks 存放银行同业的款项 Rry] 6(  
amount due from banks abroad 存放海外银行同业的款项 : bi(mX7t  
amount due from holding companies 控股公司欠款 WRA(k  
amount due from local banks 存放本港银行同业的款项 ?=^\kXc[  
amount due to banks 银行同业的存款 q9PjQ%  
amount due to banks abroad 海外银行同业的存款 l!KPgRw  
amount due to holding companies 控股公司存款 (+cZP&o  
amount due to local banks 本港银行同业的存款 NZ0?0*  
amount due to outport banks 外埠银行同业的存款 \t/0Yh-'  
amount for note issue 发行纸币的款额 e*}GQ  
amount of bond 担保契据的款额 W'f"kM  
amount of consideration 代价款额 hF5T9^8  
amount of contribution 供款数额 {~j/sto-:  
amount of indebtedness 负债款额 Ww\ WuaY  
amount of principal of the loan 贷款本金额 +A^|aQ  
amount of rates chargeable 应征差饷数额 r b\t0tg  
amount of share capital 股本额 c53:E'g  
amount of sums assured 承保款额 cH4 PrMm&  
amount of variation 变动幅度 C^5 V  
amount of vote 拨款数额 \x\N?$`ANc  
amount payable 应付款额 >T\@j\X4  
amount receivable 应收款额 IbJl/N%o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s$(%?,yf2  
analysis 分析 lhnGk'@d  
ancillary risk 附属风险 bBXLW}W  
annual account 周年帐目;周年帐目报表;年度决算;年结 `W" ;4A  
annual accounting date 年结日期 O9o]4;  
annual allowance 每年免税额;年积金;年度津贴;年津  UBj&T^j  
annual balance 年度余额 1|!)*!hu  
annual disposable income 每年可动用收入 %l#X6jkt  
annual estimates 周年预算 P,a9B2  
annual fee 年费 Q4/BpKL  
annual general meeting 周年大会 5~T+d1md  
annual growth rate 年增率;每年增长率 >Yk|(!v  
annual long-term supplement 长期个案每年补助金 ?Yf v^DQ5  
annual pensionable emolument 可供计算退休金的年薪 1E'PSq  
annual report 年报 .pdcwd9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #$W0%7  
annual return 周年报表;周年申报表;每年报税表格 l 9g  
Annual Return Rules 《周年报表规则》 'RF`XX  
annual review of consumer prices 每年消费物价回顾 @V:Y%#%  
annual roll-forward basis 逐年延展方式 z}.6yHS  
annual salary 年薪 Rm79mh9  
annual statement 年度报表;年度决算表 } XhL`%  
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 ?*yB&(a:8  
annuitant 年金受益人 aI ;$N|]u  
annuity 年金 QtXiUx^ k<  
annuity contract 年金合约 vD:J!|hs(  
annuity on human life 人寿年金 : ir3u  
antecedent debt 先前的债项 YTmHht{j#  
ante-dated cheque 倒填日期支票 \%bJXTK&W  
anticipated expenditure 预期开支 (=fLWK{8  
anticipated net profit 预期纯利 guGX  G+  
anticipated revenue 预期收入 GoAh{=s  
anti-inflation measure 反通货膨胀措施 (xWsyo(4  
anti-inflationary stance 反通货膨胀立场 rIYO(}Fl  
apparent deficit 表面赤字 e8wPEDN*4  
apparent financial solvency 表面偿债能力 SdYb T)y  
apparent partner 表面合伙人 bu<d>XR  
application for personal assessment 个人入息课税申请书 oWLP|c~ Ap  
application of fund 资金应用 #gT"G18/!  
application to release as liquidator and to destruct the books of accounts and documents NWPT89@l  
申请免除清盘人职务及毁灭帐簿与文件 /{jt]8/;7  
appointed actuary 委任精算师 yzT1Zg_ER  
appointed auditor 委任核数师;委任审计师 2kDv (".  
appointed trustee 委任的受托人 -K(d]-yv  
appointer 委任人 Zlh 2qq  
apportioned pro rata 按比例分摊 C& XPn;f  
apportionment 分配;分摊 _j3rs97@|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #Ha"rr46p  
apportionment formula 分摊方程式 Z!^>!' Z  
apportionment of estate duty 遗产税的分摊 -sZ'<(3  
appraisal 估价;评估 Fw{#4  
appreciable growth 可观增长 dT% eq7=  
appreciable impact 显着影响 BBGub?(dR  
appreciable increase 可观增长 +F60_O `  
appreciation 增值;升值 mCk_c  
appreciation against other currencies 相对其他货币升值 @ <2y+_e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8 l)K3;q_  
appreciation tax 增值税 JhwHsx/  
appropriation 拨款;拨用;拨付 GYiL}itD=3  
appropriation account 拨款帐目 3!/J!X3L  
Appropriation Bill 拨款法案 $d])>4eQ  
appropriation-in-aid system 补助拨款办法 a#%*H  
approved assets 核准资产 ts@Z5Yw*!  
approved basket stock 认可一篮子证券 83 R_8  
approved budget 核准预算 ~<O.Gu&"R  
approved charitable donation 认可慈善捐款 m.`I}  
approved charitable institution 认可慈善机构 y6-P6T  
approved currency 核准货币;认可货币 K5T1dBl,0  
approved estimates 核准预算 sJ^Ff  
approved estimates of expenditure 核准开支预算 -64 ;P9:A>  
approved overseas insurer 核准海外保险人 '[%Pdd]! E  
approved overseas trust company 核准海外信托公司 3`{;E{  
approved pooled investment fund 核准汇集投资基金 ::iYydpM  
approved provident fund scheme 认可公积金计划 |6DJ5VFzD  
approved provision 核准拨款  [ OUV!o  
approved redeemable share 核准可赎回股份 vO&X<5?Qc  
approved regional stock 认可地区性证券 kONn7Itbu  
approved retirement scheme 认可退休金计划 OPE+:TvW^  
approved subordinated loan 核准附属贷款 bp}97ZQ  
arbitrage 套戥;套汇;套利 rr\9HA  
arbitrageur 套戥者;套汇者 bma.RCyY<  
arbitrary amount 临时款项 3+d^Bpp4  
arrangement 措施;安排;协定 #W|Obc]K  
arrears 欠款 n 3&h1-  
arrears of pay 欠付薪酬 u9~Ncz  
arrears of revenue 逾期未收税款;逾期未收的帐项 :<{ 15:1  
articles of association 组织章程;组织细则;组织章程细则 QRKP;aYt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 E<u(Yw6=  
ascertainment of profit 确定利润 }fkdv6mz  
"Asia Clear" “亚洲结算系统” ,N hv#U<$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^c(r4#}$"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Pi |Z\j)  
Asian Development Fund [ADF] 亚洲发展基金 Z:>3AJuS_  
Asian dollar bond 亚洲美元债券 | Z2_W/  
Asian dollar market 亚洲美元市场 `8O Bw  
Asian dollar rate 亚洲美元利率 [A {o"zY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Rs S:I6L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *y7 Yf7  
asked price 沽盘;喊价;索价;卖方报价 sb3z8:r  
assessable income 应评税入息 Rr CG(Bh  
assessable loss 应评税亏损 IBeorDIZ  
assessable profit 应评税利润 YcwDNsk  
assessable value 应评税值 gg^iYTpt  
assessed profit 估定利润 O43"-  
assessed value 经评估价值 R[m{"2|,Lc  
assessment 评税;评定;估价;评税单 w6h83m 3  
assessment number 评税编号;估价编号 qN' 3{jiPL  
assessment of additional tax 补加税评税 7G;1n0m-T  
assessment of performance 业绩评估;实绩评价 ml^=y~J[  
Assessor 评税主任 :=+YZ|&j  
asset price bubbles 资产价格泡沫 Sw; kUJ  
asset-backed securities 具资产保证的证券 Fq <JxamR  
assets accretion 资产增值 I~YV&12  
assets and liabilities 资产与负债 8%YyxoCH  
assets betterment statement 资产递增表;资产改进表 M=ag\1S&ZF  
assets lending 实物放款;有抵押贷款  "$J5cco  
assets of the company passing on the death 死者去世时转移的公司资产 Yy]TU} PY  
assets pledged as security for liabilities 用作负债抵押的资产 yi~]}M  
assets portfolio 资产投资组合 3X;>cv#B  
assets price 资产价格 /AOGn?Z3  
assets quality 资产质素 z^T;d^OJc  
assets realization 资产变现 nHDKe )V  
assets refinancing arrangement 资产再集资安排 4VeT]`C^h  
assets securitization 资产证券化 edcz%IOM(  
assets situated outside Hong Kong 在香港以外地方的资产 ?f3R+4  
assets stripping 削减资产;拆卖资产 B=%%3V)2  
assets value 资产值 C{nk,j L  
assignee 承让人 Akc |E!V  
assignment 转让;转让书;转让契 LH+Bu%s  
assignment of interest 权益转让 RyukQY~<W  
assignment of letters patent and trade mark 专利证书及商标转让 SB('Nqih  
assignment of property 物业转让;物业转让书 6)ZaK  
assignment right 转让权 3dbaCusT$  
assignor 转让人 :*[mvF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4 $Kzh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ._A4 :  
associate member 附属会员 GhcH"D%-  
associated body corporate 相联法人团体 <P0 P*>M  
associated company 相联公司;联属公司 eg?p)|  
associated corporation 相联法团 fr04nl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;vPFRiFK  
公认会计师公会〔英国〕 4Y3@^8h&=  
Association of Futures Exchange Brokers 香港期货经纪协会 xhho{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0[<' ygu  
association of underwriters 承保人组织 cV@^<  
assumption of control 接管 rr(kFQ"  
assurance 担保;保险;转易;转易书 hS &H*  
assurance of interest 权益的转易 g@M5_I(W  
at 19XX price 按一九XX年价格计算 <3N\OV2  
at a discount 按赔价计算;按贴水价格计算;打折扣 j x< <h _j  
at a premium 按溢价计算;按升水价格计算 rwW"B  
at call 通知付款;按通知 %`$:/3P$U  
at constant market price 按固定市价计算 Ei+lVLoC  
at constant price 按固定价格计算 ht6}v<x.eA  
at cost 按成本计算 6(htpT%J  
at current market price 按当时市价计算;按现时市价计算 CKe72OC  
at current price 按当时价格计算;按现时价格计算 gp 11/ .  
at factor cost 按要素成本计算;按生产要素成本计算 Q7F4OS5b  
at money-of-the-day price 按付款当日价格计算 HGh)d` 8  
at or better 按指定或较佳价位〔买卖指令〕 nSQ]qH&4d  
at par 按面值计算;平价 Q"eqql<h#  
at sight 见票即付 >c Tt2v  
at the close 按收市盘 3$K[(>s  
at the opening 按开市盘 [okV[7  
attestation 见证;见证条款 Kx,X{$Pe  
at-the-money option 平价期权 *&]8rm{  
attorney 受权人;受托代表人 IDqUiN  
attornment 新拥有人承认书 vR5X  
attributable profit 可归属利润 1|>vk+;1h  
attributable share value 可归属股份价值 {c]dz7'?  
Auckland Stock Exchange 奥克兰证券交易所 \Wppl,"6c  
auction 拍卖 <jYyA]Zy5  
auctioneer 拍卖商 Pj g#  
audit 审计;核数 ('j'>"1H  
Audit Commission 审计署 g[@0H=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ge?DD,a c  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 | a i#rU  
audit review 帐目审查 >QN-K]YLL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,-k?"|tQ  
audited account 审计帐目;经审计的帐目 "d~<{(:N^  
audited annual account 经审计的周年帐目 jVGAgR=[G  
audited balance sheet 经审计的资产负债表 %yKcp5_  
auditor 核数师;核数主任;审计师 a Iyzt  
auditor's certificate 核数师证明书;审计师证明书 -AVT+RE9z  
auditor's report 核数师报告;审计师报告 )>Z@')Uk:  
Aussie bond 澳元债券 Mg8ciV}\xY  
austerity budget 紧缩预算 ~p{YuW[e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]{{%d4  
Australia All Ordinaries Index 澳洲所有普通股票指数 .}+3A~  
Australian Dollar [AUD] 澳元 ?aBAmyxm  
Australian Options Market 澳大利亚期权市场 [5-Ik T0  
Australian Securities Commission 澳洲证券事务监察委员会 g26_#4 P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pBBKfv  
Australian Stock Exchange 澳大利亚证券交易所 ;Z"Iv  
Austrian Schilling [ATS] 奥地利先令 iGj,B =35  
authentication 认证;鉴证 rAW7Zp~KK  
authority to purchase 委托购买证;委购书 ;H71A[M T  
authorization 认可;核准;授权;授权书 Y Kp@ n8A  
authorization by direction 指示授权 L.K|]]u  
authorization by instruction 指令授权 a5pM~.]  
authorization by warrant 令状授权 o@j!JI&  
authorization of unit trust 单位信托的认可 17;9>*O'  
authorized agent 指定代理人 7T!t*sSO'  
authorized capital 法定资本 eW3?3l`fvt  
authorized clerk 出市员 .v+J@Y a  
authorized dealer 认可交易商 uV}GUE%W  
authorized financial institution 认可财务机构 eej#14 &  
authorized fund 认可基金 asp\4-?$o  
authorized fund house 获授权的基金公司;认可基金公司 e(1{W P  
authorized institution 认可机构 wkPomTO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +@8, uL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Xf{p>-+DL  
authorized insurer 获授权保险人;获认可承保人 \ E5kpm  
authorized investment 特准投资项目 ErsJWp  
authorized person 获授权人 :(3'"^_NA  
authorized representative 获授权代表 + <w6sPm  
authorized share capital 法定股本 _:Y| a>  
automated quotation system 自动报价系统 !&@t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #jj (S\WY  
自动交易系统〔香港期货交易所有限公司〕 [-e$4^+9  
automatic adjustment mechanism 自动调整机制 3qNuv];2  
automatic adjustment system 自动调整系统 R&P^rrC@B5  
Automatic Clearing House 自动票据交换所 UN;U+5,t  
automatic exchange rates accumulation system 自动化汇率累集系统 TOSk+2P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o2]Np~`g,  
automatic teller machine [ATM] 自动柜员机 94*MRn1E  
autopay 自动转帐 ) 54cG  
available assets 可用资产 r<P?F  
available fiscal reserve 现存财政储备 &js$qgY  
available profit 可用利润 |6Iw\YU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _XrlCLp: d  
average 平均;平均数;海损 7VkjnG^!:  
average basic salary 平均基本薪金 6BQq|:U  
average consumer expenditure 平均消费开支;一般消费开支 YCzH@94QeV  
average cost 平均成本 Sv>CVp*  
average cost of land production 增辟土地平均成本 PIQd=%?'  
average daily turnover 平均每日成交额 qla=LS\-A+  
average daily wage rate 平均每日工资率 O0pXHXSAL  
average expenditure pattern 平均开支模式 *8%uXkMm  
average growth rate 平均增长率 iQCs 8hIR  
average net fixed assets 固定资产平均净值 fbah~[5}  
average of relatives 相对价格平均数 '?{L gj^R  
average price 平均价格 -I#<?=0B  
average propensity to consume 平均消费倾向;一般消费倾向 m,w^,)  
average propensity to save 平均储蓄倾向;一般储蓄倾向 f|s,%AU"i  
average rate 平均率 7(LB}  
average revenue 平均收入;平均收益 OH 88d:  
average stock 平均库存;平均存货 W7~OU(}[`  
average yearly rent 平均年租 B&*`A&^y  
avoidance of double taxation 避免双重课税 -&v0JvTJ9j  
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 kO/;lrwC  
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