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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: B4{F)Zb  
A share A股;甲类股份 lyw)4;wt\  
abatement of tax 减税;减扣免税额 DHVfb(H5e  
ABN AMRO Bank N.V. 荷兰银行 #&sn l  
above-the-line expenditure 线上项目支出;经常预算支出 Z b:S IJ  
above-the-line receipt 线上项目收入;经常预算收入 og`g]Z<I  
ABSA Asia Limited 南非联合亚洲有限公司 UV\&9>@L  
absolute change 绝对数值变更 ^zKP5nzL  
absolute expenditure 实际开支 $k^& X `  
absolute guideline figure 绝对准则数字 ;CDa*(e  
absolute interest 绝对权益  / !aVv  
absolute order of discharge 绝对破产解除令  Sr+ &  
absolute profit margin 绝对利润幅度 q OV$4[r  
absolute value 实值;绝对值 !RwMUnp  
absolutely vested interest 绝对既得权益 yAQ)/u[|  
absorbed cost 已吸收成本;已分摊成本 E&0]s  
absorption 吸收;分摊;合并 ggUw4w/e  
absorption rate 吸收率;摊配率;分摊率 &/$3>MD2`  
ACB Finance Limited 亚洲商业财务有限公司 +T HBPEq  
acceptable form of reciprocity 合理的互惠条件 B3Ws)nF"  
acceptable rate 适当利率;适当汇率 gH/(4h  
acceptance agreement 承兑协议 N3ccn  
acceptance for honour 参加承兑 b$Q#Fv&P  
acceptor 承兑人;接受人;受票人 ;RS^^vDm  
acceptor for honour 参加承兑人 @Uqcym.  
accident insurance 意外保险 oiItQ4{<  
Accident Insurance Association of Hong Kong 香港意外保险公会 yH(%*-S  
accident insurance scheme 意外保险计划 R]NCD*~  
accident year basis 意外年度基准 mV|Z5= f  
accommodation 通融;贷款 @gi / 1cq  
accommodation bill 通融票据;空头票据 xpWY4Q  
accommodation party 汇票代发人 5 ~YaXh^  
account balance 帐户余额;帐户结余 `FByME  
account book 帐簿 =z#j9'n$@  
account collected in advance 预收款项 gP?.io 9Oi  
account current book 往来帐簿 qjH/E6GGg  
account of after-acquired property 事后取得的财产报告 &,'CHBM  
account of defaulter 拖欠帐目 .F@ 2C  
account payable 应付帐款 KA elq*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 nxs'qX(D  
account receivable 应收帐款 ^\w!D{Y7Q  
account receivable report 应收帐款报表 e84O 6K6o  
account statement 结单;帐单;会计财务报表 "T.Qb/97@  
account title 帐户名称;会计科目 CUx [LZR7m  
accountant's report 会计师报告 Iy@6cd,)S  
Accountant's Report Rules 会计师报告规则 ]f*.C9Y  
accounting and auditing procedure 会计与审计程序;会计与核数程序 >Dq&[9,8  
Accounting Arrangements 《会计安排》 Ha~} NO  
accounting basis 会计基础 ,j%feC3  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~y1k2n  
Accounting Circular 《会计通告》 hzrS_v  
accounting class 会计类别 -fDW>]_  
accounting date 记帐日期;会计结算日期 c> ":g~w  
accounting for money 款项核算  5 c1{[  
Accounting Officer 会计主任 T26'b .  
accounting period 会计报告期;会计期 VTn6@z_ x  
accounting policy 会计政策;会计方针 &W N R{  
accounting practice 会计惯例 &+df@U6i  
accounting principle 会计准则 E]ZIm  
accounting record 会计记录 h/7_IuD  
accounting report 会计报告 6eW9+5oL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hv)d  
Accounting Society of China 中国会计学会 c4M]q4]F  
accounting statement 会计报表 TJs~}&L  
accounting system 会计制度;会计系统 =6[R,{|C  
accounting transaction 会计事项;帐务交易 .}3K9.hkr  
accounting treatment 会计处理 6Q NO#!;  
accounting year 会计年度 s;xErH@RA  
accretion 增值;添加 xDIl  
accrual 应计项目;应累算数目  S=X_7V  
accrual basis 应计制;权责发生制 D "X`qF6U7  
accrual basis accounting 应计制会计;权责发生制会计 VX e7b  
accrue 应累算;应计 %R?#Y1Tq;  
accrued benefit 应累算利益 z}2  
accrued charges 应计费用 }c'T]h\S  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^Kn:T`vB  
accrued expenses 应累算费用 &\<?7Qj3U|  
accrued interest payable 应付利息;应计未付利息 d*Kg_He-  
accrued interest receivable 应收利息;应计未收利息 >C/O >g  
accrued right 累算权益 sF1j4 NC  
accruing profit 应累算的利润 >{=~''d,w  
accumulated fiscal reserve 累积财政储备 )0{ZZ-beG  
accumulated profit 累积利润;滚存溢利 y-o54e$4Cq  
accumulated reserve 累积储备 "^5%g%  
accumulation of surplus income 累积收益盈余 7z3YzQ=Kg  
acquired assets 既得资产 n hGh5,  
acquisition 收购;购置;取得 {r1}ACw{  
acquisition cost 购置成本 lVS.XQ2<  
acquisition expenses 购置费用 AmBLZ<f;  
acquisition of 100% interest 收购全部股权 Fd>epvR  
acquisition of control 取得控制权 M(<.f}yZQ  
acquisition of fixed assets 购置固定资产 Il$Jj-)  
acquisition of shell “买壳” ihopQb+k^m  
acquisition price 收购价 *w6(nG'M{  
act of God 天灾 YfVZ59l4y6  
acting partner 执事合伙人 "sUmke-#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 yQqu Gu  
active partner 积极参与的合伙人 "M=1Eb$6=  
active trading 交投活跃 LRv[,]b  
actual circulation 实际流通 '~[JV>5  
actual cost 实际成本 B-[qS;PY%  
actual expenditure 实际开支;实际支出 IeGVLC  
actual income 实际入息;实际收入;实际收益 ~A-D>.ZH  
actual market 现货市场 q 1+{MPJ  
actual price 现货价;实际价格 9v(k<('_  
actual profit 实际利润 Wh1'?#  
actual quotation 实盘;实际价位;实际报价 iU?xw@W R  
actual year basis 按实际年度计算 F'^?s= QX  
actuals 实货 nSB@xP#&  
actuarial investigation 精算调查 7^DN8g"&\  
actuarial principle 精算原则 ~3qt<"  
actuarial report 精算师报告 j~k+d$a  
Actuarial Society of Hong Kong 香港精算学会 YY 8vhnw  
actuarial valuation 精算师估值 T&s}~S=m  
actuary 精算师 qruv^#_l   
ad referendum agreement 暂定协议;有待覆核的协定 obSLy Ed  
ad valorem duty 从价税;按值征税 Oq*=oz^~1  
ad valorem duty system 从价税制 aX|LEZ;D>  
ad valorem fee 从价费 &HJ'//bv  
ad valorem tariff 从价关税 #]lK!:  
additional allowance 额外免税额 T:!Re*=JJ  
additional amount for unexpired risk 未过期风险的额外款额 lIgAc!q(  
additional assessable profit 补加应评税利润 vs(x;zpJ  
additional assessment 补加评税 eT Z2f  
additional commitment 额外承担 z*G(AcS)  
additional commitment vote 额外承担拨款 s?_H<u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )G@/E^ySM  
additional dependent parent allowance 供养父母额外免税额 m-XS_5x\  
additional provision 额外拨款 Pze{5!  
additional stamp duty 附加印花税 Z'o'd_g>I+  
additional tax 补加税罚款;补加税款 Q7XlFjzcm  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 T/ TMi&:?.  
adjudged bankrupt 被裁定破产 T{zz3@2?  
adjudicated bankrupt 裁定破产人 dmk_xBy s|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 !Yu|au  
adjudication of bankruptcy 裁定破产;宣告破产 {=<m^ 5b9  
adjudication of insolvency 裁定无力偿还债务 +~eybm;  
adjusted actual 经调整的实数;调整后的实数 pX]"^f1?O  
adjusted current assets 经调整的流动资产;调整后的流动资产 Vl%jpjqP  
adjusted figure 经调整的数字;调整后的数额 p _q]Rt  
adjusted liabilities 经调整的负债;调整后的负债 ;'4 HR+E"  
adjusted loss 经调整的亏损;调整后的亏损 IHvrx:7  
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 G~KYFNHr  
adjusted profit 经调整的利润;调整后的利润 nv_9Llh=z  
adjusted surplus 经调整的盈余额;调整后的盈余额 x$=""?dd  
adjusted value 经调整的价值;调整后的价值 .fD%*-  
adjustment 调整;修订;理算〔保险〕 (?lKedA>2  
adjustment centre 调剂中心 aF%V  
adjustment lag 调整过程的时间差距;调整时差 *W$bhC'w  
adjustment mechanism 调整机制 a474[?  
adjustment of loss 亏损调整 ":V,&o9n  
adjustment process 调整过程;调整程序 @szr '&\%A  
adjustment range 调整幅度 \cW9"e'  
administered exchange rate 受管制汇率 52#Ac;Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $W0O  
administration expenses 行政费用 b?nORWjC  
administration fee 手续费;行政费 ;)rXQm  
administration in bankruptcy 破产管理 C7xmk;c w  
administration order 遗产管理令 x5%x""VEK  
administrator 管理人;遗产管理人 g~]?6;uu  
administrator of the estate 遗产管理人 .+$ox-EK8  
admission of debt 债项承认书 !FHm.E_>  
admission of proof 接纳债权证明 h #(J6ht  
advance 放贷款项;垫付款项;预支款项;预付款项 )Rr0f 8  
advance account 暂支帐目;预付款帐户 ^s_7-p])(  
advance compensation 预付补偿金 -&JQdrs  
advance from shareholder 股东垫款 i16kPU  
advance pending reimbursement 预支以待日后付还 Uc d~-D  
advanced economy 先进经济体系 OS sYmF  
advancement 预付;预付财产 ]1&} L^a  
advances warrant 垫款令 h"t\x}8qq  
advancing 贷出 `PS>"-AY2  
adverse balance 逆差 L=wpZ`@ y  
adverse exchange 逆汇 ^vha4<'-qG  
advertisement addressed to shareholders 在报章刊登的致股东通告 ki'CW4x  
advice for collection 托收通知书 xASH- 9  
advice of drawing 提款通知书;汇票通知书 'mO>hD`V  
advice of payment 付款通知 Usq.'y/ o  
Advisory Committee [Securities and Futures Commission] M3Oqto<8"  
谘询委员会〔证券及期货事务监察委员会〕 U6F1QLSLz  
Advisory Committee on Diversification 经济多元化谘询委员会 M$UZn  
affidavit 誓章;遗产申报誓章 9A ?)n<3d  
affidavit of no receipt 述明无收款的誓章 3 @%XR8ss  
affiliate 联号;联营公司;附属公司 D-4{9[  
affiliated company 附属公司;联号;联营公司 ppzQh1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iB#*XJ;q  
affordability 负担能力 ':!aFMj^  
African Development Bank [AfDB] 非洲开发银行 +0g L!r  
after-acquired property 事后取得的财产 &gsBbQ+qA  
after-hours dealing 市后交易 ZY=a[K  
after-tax profit 税后盈利;税后利润;税后溢利 KvXF zx|A  
agency agreement 代理协议 "NtY[sT{V  
agency expenses 代理机构的开支 <h%I-e6  
agency fee 代理费 % O u'+A  
Agency Law 《代理法》 FaQc@4%o  
agent 代理人;承销人 q![`3m-d.  
agent of company 公司代理人 '8=/v*j>?  
agent's fee 代理人费;经纪费 :B:6ezDF6  
aggregate 总计;总数;总体数字 CD[}|N  
aggregate amount 总款额;总额 "{[\VsX|c  
aggregate assets and liabilities 总体资产与负债 Z}S7%m  
aggregate at constant price 按固定价格计算的总体数字 u=t.1eS5  
aggregate demand 总需求 {r'+icvLX  
aggregate gross position 总持仓量 ]94`7@  
aggregate limit 总限额 yt<h!k$ _P  
aggregate of salaries tax 合计薪俸税 !cW!zP-B*p  
aggregate performance 总体表现;总体业绩 ><I{R|bC  
aggregate supply 总体供应 \P7<q,OGS  
aggregate surplus 总盈余 <iB5&  
aggregate total 整体总额 :l&Yq!5  
aggregate value 总值;合计价值 rFaG-R  
aggregated basis 合计基准 J4u>77I  
aggregated net chargeable income 合计应课税入息实额 Xy r'rm5+b  
aggregation 合并计算;合计;总和 r1:CHIwK  
aggregation of incomes of husband and wife 夫妇入息合并计算 3S" /l  
aggregation of property 财产的总和 gloJ;dE B  
agio 差价;贴水 ]kd:p*U6P  
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》  { &Vt]9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +lxjuEiae  
《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》 aYn5AP'PH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q-z `rW  
《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》 "6 ~5RCZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y%?'<j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -Aojk8tc  
agreement for a settlement 授产协议 Lv#0-+]$Bt  
agreement for assignment 转让协议 sUU[QP-  
agreement for sale 售卖协议;买卖协议 FbRGfHL[  
agreement for sale and purchase 买卖协议 W^)mz,%x  
agreement for the payment of interest 支付利息协议 @JGFG+J}  
agreement for the repayment of money 还款协议 |<'6rJ[i>  
agreement of reinsurance 再保险协议 B oxtP<C"  
Agricultural Bank of China 中国农业银行 U$Z<lx2P  
air passenger departure tax 飞机乘客离境税 ka6E s~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4XAs^>N+  
airport tax 机场税 *<X1M~p$  
alcohol duty 酒精税 4EmdQn  
alienation 让与;让渡;转让 U!NuiKaQ26  
alimony 生活费;赡养费 Bal e_s^  
All Ordinaries Index [AOI] 所有普通股指数 1\~I "$}  
all risks 全险;综合险 b $yIM  
All Sales Record for Stock Market 《股票市场成交报告》 -+Ot' ^  
Allied Capital Resources Limited 新联财务有限公司 HNCu:$Wr@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KJ:z\N8eo  
allocation letter 拨款信件 n_Qua|R  
allocation of fund 分配款项;预留款项 qYJ<I'Ux O  
allocation of profit 利润分配;溢利分配 '&e8;X  
allocation warrant 拨款令 ?dbSm3  
allotment 分配;配股 CAC%lp  
allotment notice 股份配售通知;配股通知 1Iy1xiP  
allotment of shares 股份分配 :P/VBXh  
allowable 可获宽免;免税的 @_?2iN?4Z  
allowable business loss 可扣除的营业亏损 )z\#  
allowable expenses 可扣税的支出 uAqiL>y  
allowance 免税额;津贴;备抵;准备金 ~^jPE)  
allowance for debts 债项的免税额 g$^-WmX\m  
allowance for depreciation by wear and tear 耗损折旧免税额 1ANFhl(l  
allowance for funeral expenses 殡殓费的免税额 ~ \<$H'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 AH:uG#  
allowance for repairs and outgoings 修葺及支出方面的免税额 df$.gP  
allowance to debtor 给债务人的津贴 `g3AM%3  
alteration of capital 资本更改 !Ve0:$  
alternate trustee 候补受托人 r{^43g?  
amalgamation 合并 >~nr,V.q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bm 4RRI  
ambit of charges 征税范围;收费范围 PPH;'!>s"  
amended valuation 经修订的估值 =\|,hg)c  
American Commodities Exchange 美国商品交易所 l cHf\~  
American Express Bank Limited 美国运通银行 (Hj[9[=  
American Stock Exchange 美国证券交易所 rR :ZTfJs"  
amortization 摊销 Q"C*j'n   
amount due from banks 存放银行同业的款项 J@2wPKh?Yp  
amount due from banks abroad 存放海外银行同业的款项 Rx&O}>"E>l  
amount due from holding companies 控股公司欠款 NIVR;gm  
amount due from local banks 存放本港银行同业的款项 Lc5zu7ncg  
amount due to banks 银行同业的存款 ""jW'%wR  
amount due to banks abroad 海外银行同业的存款 Te L&6F$  
amount due to holding companies 控股公司存款 @B (oq1i@  
amount due to local banks 本港银行同业的存款 4NW!{Vw ,  
amount due to outport banks 外埠银行同业的存款 :>JfBJ]|  
amount for note issue 发行纸币的款额 _%=CW' B  
amount of bond 担保契据的款额 $] "M`h  
amount of consideration 代价款额 `DF49YP"~  
amount of contribution 供款数额 JR#4{P@A  
amount of indebtedness 负债款额 Y&j`HO8f  
amount of principal of the loan 贷款本金额 On}1&!{1]  
amount of rates chargeable 应征差饷数额 V%s7*`U  
amount of share capital 股本额 #WSqh +  
amount of sums assured 承保款额 l;0([_>*j  
amount of variation 变动幅度 I2WP/  
amount of vote 拨款数额 OU/}cu  
amount payable 应付款额 S xJ&5q  
amount receivable 应收款额 !(F?`([A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A6]X aF  
analysis 分析 zP%s]>hH  
ancillary risk 附属风险 k\ .9iI'6  
annual account 周年帐目;周年帐目报表;年度决算;年结 x C&IR*  
annual accounting date 年结日期 RB+Jp  
annual allowance 每年免税额;年积金;年度津贴;年津 88v8lt;R  
annual balance 年度余额 2P^|juc)sU  
annual disposable income 每年可动用收入 &>,]YrU  
annual estimates 周年预算 Pd~=:4  
annual fee 年费 } 7 o!  
annual general meeting 周年大会 7/IL" D  
annual growth rate 年增率;每年增长率 xyL)'C  
annual long-term supplement 长期个案每年补助金 KJ'ID  
annual pensionable emolument 可供计算退休金的年薪 p?y2j  
annual report 年报 &M}X$k I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S[3"?$3S  
annual return 周年报表;周年申报表;每年报税表格 *^|\#UIk  
Annual Return Rules 《周年报表规则》 E+O{^C=  
annual review of consumer prices 每年消费物价回顾 H_ $?b  
annual roll-forward basis 逐年延展方式 :TU|:2+  
annual salary 年薪 NS z }  
annual statement 年度报表;年度决算表 ]##aAh-P4&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Sc[#]2 }  
annuitant 年金受益人 !6'N-b1  
annuity 年金 4n1g4c-   
annuity contract 年金合约 CVa>5 vt  
annuity on human life 人寿年金 a{T.U-0   
antecedent debt 先前的债项 ~gd#cL%  
ante-dated cheque 倒填日期支票 >NBc-DX^  
anticipated expenditure 预期开支 D8wf`RUt  
anticipated net profit 预期纯利 jG[Vp b  
anticipated revenue 预期收入 )*]A$\Oc[  
anti-inflation measure 反通货膨胀措施 nv:Qd\UM  
anti-inflationary stance 反通货膨胀立场 }:IIk-JoC  
apparent deficit 表面赤字 w1)TnGT  
apparent financial solvency 表面偿债能力 U9:)qvMXe  
apparent partner 表面合伙人 <}RI<96  
application for personal assessment 个人入息课税申请书 TF/NA\0c$  
application of fund 资金应用 L?[m$l!T}  
application to release as liquidator and to destruct the books of accounts and documents !Ap5Uwd  
申请免除清盘人职务及毁灭帐簿与文件 #-'`Yb w  
appointed actuary 委任精算师 GGuU(sL*  
appointed auditor 委任核数师;委任审计师 \l:R]:w;ZI  
appointed trustee 委任的受托人 =PRQ3/?5  
appointer 委任人 U.<j2K um  
apportioned pro rata 按比例分摊 ,' | J  
apportionment 分配;分摊 @JbxGi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +06{5-,  
apportionment formula 分摊方程式 Q ]CMm2L^f  
apportionment of estate duty 遗产税的分摊 72s qt5C]  
appraisal 估价;评估 1jg* DQ7L  
appreciable growth 可观增长 ytIPY7E  
appreciable impact 显着影响 W Ej{2+  
appreciable increase 可观增长 |!PL"]?  
appreciation 增值;升值 7\ _MA!:<  
appreciation against other currencies 相对其他货币升值 x fb .Z(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |0i{z(B  
appreciation tax 增值税 ev$:7}h=  
appropriation 拨款;拨用;拨付 k77IXT_7u  
appropriation account 拨款帐目 wG,"X'1  
Appropriation Bill 拨款法案 r/sSkF F  
appropriation-in-aid system 补助拨款办法 xT+_JT65  
approved assets 核准资产 inGUN??  
approved basket stock 认可一篮子证券 ;g!rc#z2g  
approved budget 核准预算 3*h"B$g!  
approved charitable donation 认可慈善捐款 n&:ohOH%  
approved charitable institution 认可慈善机构 a dqS.xs  
approved currency 核准货币;认可货币 \t!~s^Oox  
approved estimates 核准预算 ]<^2B?}  
approved estimates of expenditure 核准开支预算 hBX*02p   
approved overseas insurer 核准海外保险人  V;%ug'j  
approved overseas trust company 核准海外信托公司 A r!0GwE+  
approved pooled investment fund 核准汇集投资基金 ,4Q4{Tx  
approved provident fund scheme 认可公积金计划 ?62Im^1/  
approved provision 核准拨款 ^{uHph9ny  
approved redeemable share 核准可赎回股份 @U_ CnhPQq  
approved regional stock 认可地区性证券 v#Rh:#7O%U  
approved retirement scheme 认可退休金计划 G3DgB!  
approved subordinated loan 核准附属贷款 2f[;U"  
arbitrage 套戥;套汇;套利 q-`&C  
arbitrageur 套戥者;套汇者 s0iG |vw  
arbitrary amount 临时款项 E2dM0r<]  
arrangement 措施;安排;协定 >%tG[jb  
arrears 欠款 }:2##<"\t  
arrears of pay 欠付薪酬 tDRR3=9pX  
arrears of revenue 逾期未收税款;逾期未收的帐项 |]9@JdmV  
articles of association 组织章程;组织细则;组织章程细则 QCb D^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 hS,&Nj+  
ascertainment of profit 确定利润 @-sWXz*W  
"Asia Clear" “亚洲结算系统” .P 1WY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 76!LMNf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;eYG\uKC{  
Asian Development Fund [ADF] 亚洲发展基金 ;U=b 6xE  
Asian dollar bond 亚洲美元债券 !5} }mf  
Asian dollar market 亚洲美元市场 +cH>'OXoB  
Asian dollar rate 亚洲美元利率 >`AK'K8{M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v.|#^A?Qx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tczJk1g}  
asked price 沽盘;喊价;索价;卖方报价 yUnV%@.  
assessable income 应评税入息 :(A&8<}-6  
assessable loss 应评税亏损 ;z4J)qw  
assessable profit 应评税利润 z,aMbgt  
assessable value 应评税值 8{ZTHY -  
assessed profit 估定利润 gML8lu0)  
assessed value 经评估价值 vxZ'-&;t  
assessment 评税;评定;估价;评税单 z6R|1L 1  
assessment number 评税编号;估价编号 GNJ /|9  
assessment of additional tax 补加税评税 }.A]=Ew  
assessment of performance 业绩评估;实绩评价 fQ5v?(  
Assessor 评税主任 I D_4M_G  
asset price bubbles 资产价格泡沫 WK6,K92  
asset-backed securities 具资产保证的证券 O.+J%],  
assets accretion 资产增值 46g0 e  
assets and liabilities 资产与负债 f]i"tqoI  
assets betterment statement 资产递增表;资产改进表 on 7 n4  
assets lending 实物放款;有抵押贷款 Onq^|r's&  
assets of the company passing on the death 死者去世时转移的公司资产 RHFRN&RU$  
assets pledged as security for liabilities 用作负债抵押的资产 ~3.*b% ,  
assets portfolio 资产投资组合 KM;H '~PZi  
assets price 资产价格 Rt?CE jy  
assets quality 资产质素 ui>jJ(  
assets realization 资产变现 .zgh,#=  
assets refinancing arrangement 资产再集资安排 1O`V_d)  
assets securitization 资产证券化 m+!.H\  
assets situated outside Hong Kong 在香港以外地方的资产 +E</A:|}S  
assets stripping 削减资产;拆卖资产 _|u}^MLO  
assets value 资产值 bJIYe ld  
assignee 承让人 K80f_ iT 5  
assignment 转让;转让书;转让契 PRU&y/zZmG  
assignment of interest 权益转让 TO.b- ;  
assignment of letters patent and trade mark 专利证书及商标转让 jQ V[zcM  
assignment of property 物业转让;物业转让书 T#qf&Q Z  
assignment right 转让权  oE+P=  
assignor 转让人 |aP`hVm  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 HF*0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >pp/4Ia!  
associate member 附属会员 \1Y|$:T/  
associated body corporate 相联法人团体 {rcN_N%  
associated company 相联公司;联属公司 WOn<;'}M&  
associated corporation 相联法团 "Ol:ni1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /ugWl99.W  
公认会计师公会〔英国〕 q~}oU5  
Association of Futures Exchange Brokers 香港期货经纪协会 |yk/iO(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nod&^%O"  
association of underwriters 承保人组织 5@xR`g-  
assumption of control 接管 TBt5Nqks-  
assurance 担保;保险;转易;转易书 @ ;!IPiU  
assurance of interest 权益的转易 B2kZ_4rB  
at 19XX price 按一九XX年价格计算 R Th=x.  
at a discount 按赔价计算;按贴水价格计算;打折扣 B<I(t"s  
at a premium 按溢价计算;按升水价格计算 W+a/>U  
at call 通知付款;按通知 )!-gT  
at constant market price 按固定市价计算 4m< ]qw  
at constant price 按固定价格计算 8e-nzc,]  
at cost 按成本计算  [p6:uNo  
at current market price 按当时市价计算;按现时市价计算 <<01@Q <  
at current price 按当时价格计算;按现时价格计算 Q!q6R^5!K  
at factor cost 按要素成本计算;按生产要素成本计算 J+t51B(a  
at money-of-the-day price 按付款当日价格计算 HVus\s\&y%  
at or better 按指定或较佳价位〔买卖指令〕 UK,bfLPt~  
at par 按面值计算;平价 / ]8e[t>!f  
at sight 见票即付 {A==av  
at the close 按收市盘 B}TY+@  
at the opening 按开市盘 n,FyK`x  
attestation 见证;见证条款 1|{s8[;8  
at-the-money option 平价期权 kqKT>xo4EZ  
attorney 受权人;受托代表人 w=XIpWl  
attornment 新拥有人承认书 z@VL?A(3  
attributable profit 可归属利润 m+XHFU  
attributable share value 可归属股份价值 Q`*U U82!  
Auckland Stock Exchange 奥克兰证券交易所 1\( N,'h  
auction 拍卖 b|-)p+ba  
auctioneer 拍卖商 -m}'I8  
audit 审计;核数 OvT[JpV  
Audit Commission 审计署 +A8q.-N G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !AXLoq$SY  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 [ifw}(  
audit review 帐目审查 )K?7(H/j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a2.6 S./  
audited account 审计帐目;经审计的帐目 5[)5K?%  
audited annual account 经审计的周年帐目 [KR%8[e  
audited balance sheet 经审计的资产负债表 1av#u:jy~>  
auditor 核数师;核数主任;审计师 a_!H_J  
auditor's certificate 核数师证明书;审计师证明书 ,iYhD-"'  
auditor's report 核数师报告;审计师报告 eikZ~!@  
Aussie bond 澳元债券 2z{B  
austerity budget 紧缩预算 Jw5@#j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m Z +dr[  
Australia All Ordinaries Index 澳洲所有普通股票指数 2&*#k  
Australian Dollar [AUD] 澳元 B](R(x>L  
Australian Options Market 澳大利亚期权市场 zlP{1z;nV  
Australian Securities Commission 澳洲证券事务监察委员会 l| uiC%T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Wi=zu[[qc  
Australian Stock Exchange 澳大利亚证券交易所 ^Lb\k|U ,\  
Austrian Schilling [ATS] 奥地利先令 Ra53M!>]  
authentication 认证;鉴证 IT:WiMDQ}  
authority to purchase 委托购买证;委购书 Ag2~q  
authorization 认可;核准;授权;授权书 pNd`fV#jX  
authorization by direction 指示授权 c/88|k  
authorization by instruction 指令授权 Y7+c/co  
authorization by warrant 令状授权 &-FG}|*4M  
authorization of unit trust 单位信托的认可 f|(9+~K/7&  
authorized agent 指定代理人 .aO6Y+Y  
authorized capital 法定资本 rZwSo]gp  
authorized clerk 出市员 q}p$S2`  
authorized dealer 认可交易商 '^m'r+B"  
authorized financial institution 认可财务机构 BegO\0%+  
authorized fund 认可基金 43h06X`  
authorized fund house 获授权的基金公司;认可基金公司 s@$0!8sxm  
authorized institution 认可机构 ]8wm1_qV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xO:h[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C.ynOo,W  
authorized insurer 获授权保险人;获认可承保人 3| w$gG;Y  
authorized investment 特准投资项目 >Z*b0j  
authorized person 获授权人 G~C-tAB  
authorized representative 获授权代表 U}:+Hz9  
authorized share capital 法定股本 j~Fd8]@  
automated quotation system 自动报价系统 0kCo0{+n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @ NDcO,]  
自动交易系统〔香港期货交易所有限公司〕 ;]xc}4@=mg  
automatic adjustment mechanism 自动调整机制 } l+_KA  
automatic adjustment system 自动调整系统 pjS##pgVq  
Automatic Clearing House 自动票据交换所 zQ:nL*X'Z"  
automatic exchange rates accumulation system 自动化汇率累集系统 Y(`Bc8h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Ga9iPv  
automatic teller machine [ATM] 自动柜员机 z[ ;n2o|s  
autopay 自动转帐 du }HTrsC  
available assets 可用资产 (rJ-S"^u  
available fiscal reserve 现存财政储备 =Bc{0p*  
available profit 可用利润 hj"JmF$m  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 N:Q.6_%^  
average 平均;平均数;海损 GQ?FUFuIoW  
average basic salary 平均基本薪金 :RIqA/  
average consumer expenditure 平均消费开支;一般消费开支 m Qx1co  
average cost 平均成本 J ?aJa  
average cost of land production 增辟土地平均成本 Zjn1,\(t~u  
average daily turnover 平均每日成交额 ~X2 # z |  
average daily wage rate 平均每日工资率 yn+m,K/  
average expenditure pattern 平均开支模式 ([a;id  
average growth rate 平均增长率 0Y* "RbG  
average net fixed assets 固定资产平均净值 7>@0nHec  
average of relatives 相对价格平均数 a}` M[%d7  
average price 平均价格 0=7Ud<  
average propensity to consume 平均消费倾向;一般消费倾向 "i&n;8?Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [7x;H  
average rate 平均率 2=fLb7  
average revenue 平均收入;平均收益 Xo(W\Pes  
average stock 平均库存;平均存货 _"D J|j  
average yearly rent 平均年租 :#sBNy  
avoidance of double taxation 避免双重课税 \Qv:7;?  
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 )i39'0a  
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