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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: R9XISsM^  
A share A股;甲类股份 hWc`4xdl  
abatement of tax 减税;减扣免税额 do,ZCn  
ABN AMRO Bank N.V. 荷兰银行 E)w6ZwV  
above-the-line expenditure 线上项目支出;经常预算支出 &U*MLf83`  
above-the-line receipt 线上项目收入;经常预算收入 a7$-gW"Z(,  
ABSA Asia Limited 南非联合亚洲有限公司 (zbV-4C  
absolute change 绝对数值变更 ,w-=8>5lrj  
absolute expenditure 实际开支 ^u2unZ9BK!  
absolute guideline figure 绝对准则数字 pRR1k?  
absolute interest 绝对权益 Q1f)uwh  
absolute order of discharge 绝对破产解除令 (bhMo^3/*  
absolute profit margin 绝对利润幅度 h0**[LDH  
absolute value 实值;绝对值 *rKj%Me  
absolutely vested interest 绝对既得权益 wHx@&Tp  
absorbed cost 已吸收成本;已分摊成本 5rp,xk!  
absorption 吸收;分摊;合并 oKyl2jg+,  
absorption rate 吸收率;摊配率;分摊率 g Va;!  
ACB Finance Limited 亚洲商业财务有限公司 (sM$=M<$  
acceptable form of reciprocity 合理的互惠条件 B|9[DNd  
acceptable rate 适当利率;适当汇率 W5i{W'  
acceptance agreement 承兑协议 'O>p@BEK  
acceptance for honour 参加承兑 55O_b)$  
acceptor 承兑人;接受人;受票人 X%(1C,C(  
acceptor for honour 参加承兑人 '`s\_Q)hG_  
accident insurance 意外保险 ul(pp+%S  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^.3(o{g  
accident insurance scheme 意外保险计划 )<ig6b%  
accident year basis 意外年度基准 U$,-F**  
accommodation 通融;贷款 _*iy *:(o  
accommodation bill 通融票据;空头票据 B:mtl?69g  
accommodation party 汇票代发人 BjX*Gm6l  
account balance 帐户余额;帐户结余 ,4W~CkLD  
account book 帐簿 %u=b_4K"j  
account collected in advance 预收款项 xWRkg$A  
account current book 往来帐簿 T-MC|>pv  
account of after-acquired property 事后取得的财产报告 FYBW3y+AF&  
account of defaulter 拖欠帐目 n[[2<s*YJ  
account payable 应付帐款 Y@(izC&h  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 GZxPh&BM?  
account receivable 应收帐款 B1^9mV'O  
account receivable report 应收帐款报表 r4MPs-}oF  
account statement 结单;帐单;会计财务报表 >o/+z18x  
account title 帐户名称;会计科目 Q*jNJ^IW  
accountant's report 会计师报告 `@<>"ff#F  
Accountant's Report Rules 会计师报告规则 y@XE! L  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c"*xw8|  
Accounting Arrangements 《会计安排》 LI}@qLe  
accounting basis 会计基础 }BYs.$7  
accounting by Official Receiver 破产管理署署长呈交的帐目 . E8Gj'yO  
Accounting Circular 《会计通告》 xg(* j[ff3  
accounting class 会计类别 op8[8pt%  
accounting date 记帐日期;会计结算日期 E;1QD/E$  
accounting for money 款项核算 m>FP&~2  
Accounting Officer 会计主任 4De2m iq  
accounting period 会计报告期;会计期 $I0&I[_LzK  
accounting policy 会计政策;会计方针 M4H~]Ftn  
accounting practice 会计惯例 r;n^\[Ov0,  
accounting principle 会计准则 y.>1r7  
accounting record 会计记录 Z\[6 'R4.#  
accounting report 会计报告 P>}OwW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bU4l|i;j  
Accounting Society of China 中国会计学会 Z Jgy!)1n  
accounting statement 会计报表 '_q&~M{  
accounting system 会计制度;会计系统 `8 Ann~Z|k  
accounting transaction 会计事项;帐务交易 PAD&sTjE*  
accounting treatment 会计处理 Q]1s*P  
accounting year 会计年度 qs$w9I  
accretion 增值;添加 5M v<8P~  
accrual 应计项目;应累算数目 F+<e9[  
accrual basis 应计制;权责发生制 sgLw,WZ:  
accrual basis accounting 应计制会计;权责发生制会计 99GK6}~TGm  
accrue 应累算;应计 ]]F e:>  
accrued benefit 应累算利益 S^Mx=KJG  
accrued charges 应计费用 ^\ku}X_ [?  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hb&C;lk  
accrued expenses 应累算费用 %\f<N1~*  
accrued interest payable 应付利息;应计未付利息 $V870 <  
accrued interest receivable 应收利息;应计未收利息 Mni@@W  
accrued right 累算权益 T`$!/BlZ  
accruing profit 应累算的利润 mXwDB)O{)  
accumulated fiscal reserve 累积财政储备 r=gF&Og,?  
accumulated profit 累积利润;滚存溢利 zI7iZ"2a  
accumulated reserve 累积储备 Um~DA  
accumulation of surplus income 累积收益盈余 BMdcW MYU\  
acquired assets 既得资产 pqF!1  
acquisition 收购;购置;取得 P=<>H9p:o  
acquisition cost 购置成本 w# R0QF  
acquisition expenses 购置费用 GT 5J`  
acquisition of 100% interest 收购全部股权 S*l=FRFI  
acquisition of control 取得控制权 "}Oj N\  
acquisition of fixed assets 购置固定资产 Oa-(Xp,n#  
acquisition of shell “买壳” RW`+F|UbE  
acquisition price 收购价 \=2<< iv  
act of God 天灾 IY,n7x0d  
acting partner 执事合伙人 0'Uo3jAB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [;Y*f,UG_-  
active partner 积极参与的合伙人 jn]:*i;i  
active trading 交投活跃 jPIOBEIG  
actual circulation 实际流通 2n3!p Z8  
actual cost 实际成本 s}lp^Uh=  
actual expenditure 实际开支;实际支出 +.J/7 gD  
actual income 实际入息;实际收入;实际收益 =#T3p9  
actual market 现货市场 (`"87Xomnn  
actual price 现货价;实际价格 U|~IJU3-  
actual profit 实际利润 g1{2E<b 5  
actual quotation 实盘;实际价位;实际报价 rM0Idc.$&&  
actual year basis 按实际年度计算 nV/;yl4e{  
actuals 实货 SG@E*yT1  
actuarial investigation 精算调查 fq?MnWc  
actuarial principle 精算原则 =))VxuoN  
actuarial report 精算师报告 BHf7\ +Ul  
Actuarial Society of Hong Kong 香港精算学会 h$)4%Fy  
actuarial valuation 精算师估值 -uei nd]  
actuary 精算师 Z,I0<ecaD  
ad referendum agreement 暂定协议;有待覆核的协定 B8`!A  
ad valorem duty 从价税;按值征税 x/L(0z  
ad valorem duty system 从价税制 3~EPX`#[W  
ad valorem fee 从价费 }X9G(`N(}  
ad valorem tariff 从价关税 @/8O@^  
additional allowance 额外免税额 @(CJT-Ak  
additional amount for unexpired risk 未过期风险的额外款额 E$C0\O!7  
additional assessable profit 补加应评税利润 |>/m{L[  
additional assessment 补加评税 %7A?gY81  
additional commitment 额外承担 [_-[S  
additional commitment vote 额外承担拨款 GK&R,q5}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9Pql\]9"o  
additional dependent parent allowance 供养父母额外免税额 6KE?@3;Om  
additional provision 额外拨款 U>hpYqf_  
additional stamp duty 附加印花税 UO( ?EELm  
additional tax 补加税罚款;补加税款 )v+\1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 UT%?3}*u"  
adjudged bankrupt 被裁定破产 .#{m1mr  
adjudicated bankrupt 裁定破产人 @MxB d,P  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &PUn,9 Rm  
adjudication of bankruptcy 裁定破产;宣告破产 S0WKEv@Hn  
adjudication of insolvency 裁定无力偿还债务 avb'dx*q>  
adjusted actual 经调整的实数;调整后的实数 ,uL}O]L  
adjusted current assets 经调整的流动资产;调整后的流动资产 .cK<jF@'  
adjusted figure 经调整的数字;调整后的数额 =`g@6S  
adjusted liabilities 经调整的负债;调整后的负债 1StaQUB  
adjusted loss 经调整的亏损;调整后的亏损 b[^|.>b  
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 glomwny  
adjusted profit 经调整的利润;调整后的利润 4W<8 u(  
adjusted surplus 经调整的盈余额;调整后的盈余额 JIXZI\Fk  
adjusted value 经调整的价值;调整后的价值 ~\OZEEI  
adjustment 调整;修订;理算〔保险〕 TJ>$ ~9&Sy  
adjustment centre 调剂中心 : ~Ppv5W.  
adjustment lag 调整过程的时间差距;调整时差 i#%!J:_=  
adjustment mechanism 调整机制 '3]M1EP  
adjustment of loss 亏损调整 e"cvo(}g  
adjustment process 调整过程;调整程序 '_ l5Br73=  
adjustment range 调整幅度 -r%k)4_  
administered exchange rate 受管制汇率 h3Y|0-D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {ewo-dva  
administration expenses 行政费用 \t ^9UN  
administration fee 手续费;行政费 jJ3dZ<#  
administration in bankruptcy 破产管理 t_hr${  
administration order 遗产管理令 X< 4f7;]O  
administrator 管理人;遗产管理人 tY- `$U@  
administrator of the estate 遗产管理人 aucG|}B  
admission of debt 债项承认书 &Fh#otH_  
admission of proof 接纳债权证明 >JHQA1mX  
advance 放贷款项;垫付款项;预支款项;预付款项 )\+1*R|H}  
advance account 暂支帐目;预付款帐户 y Dw#V`Y^M  
advance compensation 预付补偿金 ;:aCZ8e  
advance from shareholder 股东垫款 Su]p6B  
advance pending reimbursement 预支以待日后付还 j4+kL4M@H  
advanced economy 先进经济体系 xeW}`i5_w  
advancement 预付;预付财产 <P_B|Y4N/  
advances warrant 垫款令 f,VJfY?#  
advancing 贷出 c^7QiTt_  
adverse balance 逆差 z4rg.ai  
adverse exchange 逆汇 <|;)iT1VeT  
advertisement addressed to shareholders 在报章刊登的致股东通告 pwmH(94$0  
advice for collection 托收通知书 -Q" N;&'[&  
advice of drawing 提款通知书;汇票通知书 i\C~]K~O!  
advice of payment 付款通知 )|B3TjH C  
Advisory Committee [Securities and Futures Commission] {7^D!lis  
谘询委员会〔证券及期货事务监察委员会〕 w">-r}HnJ  
Advisory Committee on Diversification 经济多元化谘询委员会 Y\j5{;V  
affidavit 誓章;遗产申报誓章 u&r+ylbs I  
affidavit of no receipt 述明无收款的誓章 6tN!]  
affiliate 联号;联营公司;附属公司 "f4atuuXa  
affiliated company 附属公司;联号;联营公司 (tQ0-=z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]dL#k>$0q  
affordability 负担能力 a H *5(E]  
African Development Bank [AfDB] 非洲开发银行 1? Im"  
after-acquired property 事后取得的财产 <CN+VXF  
after-hours dealing 市后交易 UgD&tD0fp  
after-tax profit 税后盈利;税后利润;税后溢利 I2)#."=Ew  
agency agreement 代理协议 fcisDu8n  
agency expenses 代理机构的开支 )<vuv9=k\%  
agency fee 代理费 c;7`]}fGu  
Agency Law 《代理法》 9Bi{X_.9  
agent 代理人;承销人 ;mSJZYnT  
agent of company 公司代理人 ^gY3))2_  
agent's fee 代理人费;经纪费 u%AyW  
aggregate 总计;总数;总体数字 b 2XUZ5  
aggregate amount 总款额;总额 sJ7ZE-v]h  
aggregate assets and liabilities 总体资产与负债 CDT3&N1'R  
aggregate at constant price 按固定价格计算的总体数字 V?N8 ,)j  
aggregate demand 总需求 t&H3yV  
aggregate gross position 总持仓量 p_qJI@u8  
aggregate limit 总限额 @WICAC=  
aggregate of salaries tax 合计薪俸税 {xCqz0  
aggregate performance 总体表现;总体业绩 G'(8/os{  
aggregate supply 总体供应 HBcL1wfS  
aggregate surplus 总盈余 0l2@3}e  
aggregate total 整体总额 fu{.Ir  
aggregate value 总值;合计价值 ~c${?uf   
aggregated basis 合计基准 "w:?WS  
aggregated net chargeable income 合计应课税入息实额 !c;BOCqa  
aggregation 合并计算;合计;总和 M1J77LfS8  
aggregation of incomes of husband and wife 夫妇入息合并计算 |`Iispn  
aggregation of property 财产的总和 .y>G/8_i  
agio 差价;贴水 o$k9$H>Na  
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》 CQ:38l\`gd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -HUlB|Q8r  
《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》 {v U;(eN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XG01g3  
《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》 ~JG\b?s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >M^4p   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1Y{pf]5Wx  
agreement for a settlement 授产协议 y\zRv(T=  
agreement for assignment 转让协议 wMU}EoGS?  
agreement for sale 售卖协议;买卖协议 =k:yBswi  
agreement for sale and purchase 买卖协议 YOQ>A*@4  
agreement for the payment of interest 支付利息协议 s> JWNP  
agreement for the repayment of money 还款协议 O^KIB%}fu  
agreement of reinsurance 再保险协议 ?k+>~k{}a  
Agricultural Bank of China 中国农业银行 s}bv o  
air passenger departure tax 飞机乘客离境税 ,O`~ D~$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nP#|JRn=  
airport tax 机场税 rA[wC%%  
alcohol duty 酒精税 LW*v/`@  
alienation 让与;让渡;转让 Mh8s@g  
alimony 生活费;赡养费 W \XLf,_+  
All Ordinaries Index [AOI] 所有普通股指数 eWWfUNBSLX  
all risks 全险;综合险 o((!3H{ D  
All Sales Record for Stock Market 《股票市场成交报告》 ZHimS7  
Allied Capital Resources Limited 新联财务有限公司 lC'U3Q&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 => X"  
allocation letter 拨款信件 H1-eMDe  
allocation of fund 分配款项;预留款项 ")D5ulb\  
allocation of profit 利润分配;溢利分配 @=dwvl' W  
allocation warrant 拨款令 89\DS!\x9  
allotment 分配;配股 ' oS= d  
allotment notice 股份配售通知;配股通知 ~;yP{F8?  
allotment of shares 股份分配 @3Gr2/a  
allowable 可获宽免;免税的 ?C(3TKH  
allowable business loss 可扣除的营业亏损 Zk> #T:{h  
allowable expenses 可扣税的支出 \JbOT%1  
allowance 免税额;津贴;备抵;准备金 9}jezLI/3  
allowance for debts 债项的免税额 nj6|WJ  
allowance for depreciation by wear and tear 耗损折旧免税额 .^V9XN{'a  
allowance for funeral expenses 殡殓费的免税额 l#fwNM/F  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J4#rOS  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qz`v0"'w  
allowance to debtor 给债务人的津贴 ;3Z6K5z*f  
alteration of capital 资本更改 ]? % *3I  
alternate trustee 候补受托人 $u%7]]Y^\  
amalgamation 合并 {3eg4j.Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fzZ`O{$8  
ambit of charges 征税范围;收费范围 D]+]Br8  
amended valuation 经修订的估值 X{ f#kB]w  
American Commodities Exchange 美国商品交易所 T&+y~c[au  
American Express Bank Limited 美国运通银行 D8f4X w}=  
American Stock Exchange 美国证券交易所 )6*)u/x:  
amortization 摊销 >b2wFo/em  
amount due from banks 存放银行同业的款项  P@FE3g  
amount due from banks abroad 存放海外银行同业的款项 2`U+ !  
amount due from holding companies 控股公司欠款 .> 5[;  
amount due from local banks 存放本港银行同业的款项 /Suh&qw>  
amount due to banks 银行同业的存款 k nljc^  
amount due to banks abroad 海外银行同业的存款 vJ{aBx`VS  
amount due to holding companies 控股公司存款 1"f)\FPGe  
amount due to local banks 本港银行同业的存款 OCEhwB0  
amount due to outport banks 外埠银行同业的存款 Dbw{E:pq  
amount for note issue 发行纸币的款额 $[V-M\q  
amount of bond 担保契据的款额 1.I58(0~+  
amount of consideration 代价款额 ~_a$5Y  
amount of contribution 供款数额 /wU4^8Hz  
amount of indebtedness 负债款额 7x#."6>Dy  
amount of principal of the loan 贷款本金额 kK/( [!  
amount of rates chargeable 应征差饷数额 dO4J f9)  
amount of share capital 股本额 p(. z#o#  
amount of sums assured 承保款额 FK~*X3'  
amount of variation 变动幅度 65U&P5W  
amount of vote 拨款数额 L\xR<m<,  
amount payable 应付款额 w5;d/r<q  
amount receivable 应收款额 !OV+=Rwdx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pvhN.z  
analysis 分析 '$5Qdaj  
ancillary risk 附属风险 Xx1eSX  
annual account 周年帐目;周年帐目报表;年度决算;年结 t&Jrchk  
annual accounting date 年结日期 7gE/g`"#  
annual allowance 每年免税额;年积金;年度津贴;年津 c7A]\1 ~  
annual balance 年度余额 9QHV%%  
annual disposable income 每年可动用收入 N#GMvU#R  
annual estimates 周年预算 5#~E[dr  
annual fee 年费 wL[{6wL  
annual general meeting 周年大会 ={\9-JJhE  
annual growth rate 年增率;每年增长率 2]cU:j6G  
annual long-term supplement 长期个案每年补助金 J+m1d\lBu  
annual pensionable emolument 可供计算退休金的年薪 b}!T!IP}  
annual report 年报 PO*0jO;%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 " TC:O^X  
annual return 周年报表;周年申报表;每年报税表格 88Vl1d&b  
Annual Return Rules 《周年报表规则》 /YHnt-}v,  
annual review of consumer prices 每年消费物价回顾 q9(Z9$a(\  
annual roll-forward basis 逐年延展方式 BHt9$$Z|  
annual salary 年薪 @#"6_{!j_X  
annual statement 年度报表;年度决算表 8*^*iEsR  
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 LoW}!,|  
annuitant 年金受益人 <Aqo[']  
annuity 年金 e\.  
annuity contract 年金合约 r*UE>_3J  
annuity on human life 人寿年金 `t>:i!s/  
antecedent debt 先前的债项 RG:_:%@%}  
ante-dated cheque 倒填日期支票 -nqq;|%  
anticipated expenditure 预期开支 \G2PK&)F  
anticipated net profit 预期纯利 K"8!  
anticipated revenue 预期收入 #N'bhs  
anti-inflation measure 反通货膨胀措施 vngn^2  
anti-inflationary stance 反通货膨胀立场 Y%^qt]u.8  
apparent deficit 表面赤字 \m#{ {SGm  
apparent financial solvency 表面偿债能力 28>/#I9/]  
apparent partner 表面合伙人 IQQ>0^Q~  
application for personal assessment 个人入息课税申请书 ]v#T9QQN  
application of fund 资金应用 *iJ>@ vew  
application to release as liquidator and to destruct the books of accounts and documents Z@0IvI  
申请免除清盘人职务及毁灭帐簿与文件 ZhFlR*EQ  
appointed actuary 委任精算师 X'p%K/-m  
appointed auditor 委任核数师;委任审计师 UZ!It>  
appointed trustee 委任的受托人 ^*b11 /7  
appointer 委任人 0~BZh%s< (  
apportioned pro rata 按比例分摊 A().1h1_k  
apportionment 分配;分摊 B z? (?fyd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [JKLlR  
apportionment formula 分摊方程式 @PV3G KJ  
apportionment of estate duty 遗产税的分摊 Mp06A.j[  
appraisal 估价;评估 Z6#(83G4  
appreciable growth 可观增长 4A)_D{(SH  
appreciable impact 显着影响 '#>(JN5\  
appreciable increase 可观增长 uQg&]bSv  
appreciation 增值;升值 "Ug+# ;}p$  
appreciation against other currencies 相对其他货币升值 7MIrrhk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +iw4>0pi  
appreciation tax 增值税 yC[Q-P*rG  
appropriation 拨款;拨用;拨付 d 9]zB-A  
appropriation account 拨款帐目 9yp'-RKjw  
Appropriation Bill 拨款法案 4P?@NJp  
appropriation-in-aid system 补助拨款办法 bJ]blnH  
approved assets 核准资产 B1TWOl?d{  
approved basket stock 认可一篮子证券 B?9"Ztb  
approved budget 核准预算 q^6l`JJ  
approved charitable donation 认可慈善捐款 8|tnhA]~  
approved charitable institution 认可慈善机构 uP.dCs9-  
approved currency 核准货币;认可货币 bycnh  
approved estimates 核准预算 Zou;o9Ww  
approved estimates of expenditure 核准开支预算 a~Yq0d?`D  
approved overseas insurer 核准海外保险人 %v[KLMo'(  
approved overseas trust company 核准海外信托公司 9>= S@hVMd  
approved pooled investment fund 核准汇集投资基金 bT`et*]  
approved provident fund scheme 认可公积金计划 0qL.Rnt  
approved provision 核准拨款 e?:1wU  
approved redeemable share 核准可赎回股份 WQsu}_g5y  
approved regional stock 认可地区性证券 .f`KP!p.  
approved retirement scheme 认可退休金计划 "Iacs s0;  
approved subordinated loan 核准附属贷款 jXIVR'n(  
arbitrage 套戥;套汇;套利 { T?1v*.[  
arbitrageur 套戥者;套汇者 8zQN[[#n  
arbitrary amount 临时款项 7=a e^GKo  
arrangement 措施;安排;协定 _% i!LyG  
arrears 欠款 E+J+fi  
arrears of pay 欠付薪酬 (?ZS 9&y}  
arrears of revenue 逾期未收税款;逾期未收的帐项 Tj6kCB  
articles of association 组织章程;组织细则;组织章程细则 p5J!j I=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c| X }[  
ascertainment of profit 确定利润 Q}#xfrprF  
"Asia Clear" “亚洲结算系统” '?T<o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g#o9[su  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X?Or.  
Asian Development Fund [ADF] 亚洲发展基金 s?PB ]Tr  
Asian dollar bond 亚洲美元债券 =z\/xzAwX  
Asian dollar market 亚洲美元市场 B^C 5?  
Asian dollar rate 亚洲美元利率 mt4X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S7b7zJ8A  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Px&)kEQ  
asked price 沽盘;喊价;索价;卖方报价 ^(KDtc  
assessable income 应评税入息 t?Q  
assessable loss 应评税亏损 XoGOY|2`6  
assessable profit 应评税利润 = VMELk!z  
assessable value 应评税值 zN/nKj: Q  
assessed profit 估定利润 b?:?"   
assessed value 经评估价值 G-'CjiMu  
assessment 评税;评定;估价;评税单 izR#XeBm  
assessment number 评税编号;估价编号 nI/kX^Pd  
assessment of additional tax 补加税评税 (+(bw4V/  
assessment of performance 业绩评估;实绩评价 zEDN^K '  
Assessor 评税主任 w@H@[x  
asset price bubbles 资产价格泡沫 iyr<qtwK  
asset-backed securities 具资产保证的证券 U "v=XK)!  
assets accretion 资产增值 M|7][! <G!  
assets and liabilities 资产与负债 U5[r&Y D  
assets betterment statement 资产递增表;资产改进表 py6O\` \  
assets lending 实物放款;有抵押贷款 `t+;[G>ZE  
assets of the company passing on the death 死者去世时转移的公司资产 FBa- gm<9  
assets pledged as security for liabilities 用作负债抵押的资产 L$^)QxH7  
assets portfolio 资产投资组合 >J{e_C2ZS  
assets price 资产价格 zICrp  
assets quality 资产质素 zb.sh  
assets realization 资产变现 ,_ @) IN  
assets refinancing arrangement 资产再集资安排 Uurpho_~  
assets securitization 资产证券化 h{^MdYJ  
assets situated outside Hong Kong 在香港以外地方的资产 "g5MltH  
assets stripping 削减资产;拆卖资产 NT{ 'BJ  
assets value 资产值 60l!3o"p!  
assignee 承让人 y0'WB`hNQ  
assignment 转让;转让书;转让契 I(<Trn  
assignment of interest 权益转让 'N`x@(  
assignment of letters patent and trade mark 专利证书及商标转让 oSl}A,aQ(  
assignment of property 物业转让;物业转让书 [d=BN ,?  
assignment right 转让权 N!<X% Ym  
assignor 转让人 6\? 2=dNX  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f;!L\$yKy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HBA|NV3.  
associate member 附属会员 sn+ kFvk}S  
associated body corporate 相联法人团体 K6,d{n  
associated company 相联公司;联属公司 !8tqYY?>@\  
associated corporation 相联法团 VUD9ZyPw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] " s/ws  
公认会计师公会〔英国〕 _~;K]  
Association of Futures Exchange Brokers 香港期货经纪协会 -i]2 b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 X$eR RSW  
association of underwriters 承保人组织 B[5<&  
assumption of control 接管 Gz2\&rmN  
assurance 担保;保险;转易;转易书 QV -ZP'e^  
assurance of interest 权益的转易 7wHd*{^9N  
at 19XX price 按一九XX年价格计算 h~ q5GhY!9  
at a discount 按赔价计算;按贴水价格计算;打折扣 qA t#0  
at a premium 按溢价计算;按升水价格计算 CHDt^(oa!B  
at call 通知付款;按通知 xu >grj  
at constant market price 按固定市价计算 8v6AfTo%  
at constant price 按固定价格计算 [@NW  
at cost 按成本计算 Fe2t[y:8h  
at current market price 按当时市价计算;按现时市价计算 ;8cTy8  
at current price 按当时价格计算;按现时价格计算 ek d[|g  
at factor cost 按要素成本计算;按生产要素成本计算 xu@xP5GB^  
at money-of-the-day price 按付款当日价格计算 jVna;o)  
at or better 按指定或较佳价位〔买卖指令〕 7?8+h  
at par 按面值计算;平价 Ym 2Ac>I4  
at sight 见票即付 )Jh:~9L%='  
at the close 按收市盘 bL|$\'S  
at the opening 按开市盘 4D6LP*  
attestation 见证;见证条款 kJ)Z{hy  
at-the-money option 平价期权 Ob]J!.  
attorney 受权人;受托代表人 Ac\e>N  
attornment 新拥有人承认书 r+tHVh  
attributable profit 可归属利润 [buLo*C4:  
attributable share value 可归属股份价值 +kq+x6&  
Auckland Stock Exchange 奥克兰证券交易所 fFXnD  
auction 拍卖 7_J0[C!G  
auctioneer 拍卖商 }/jWa |)f  
audit 审计;核数 gI/(hp3ob  
Audit Commission 审计署 {uxTgX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I(j$^DA.  
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〕 >|mZu)HIY;  
audit review 帐目审查 8Ep!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3teP6|K'g  
audited account 审计帐目;经审计的帐目 5^Lbc.h  
audited annual account 经审计的周年帐目 uuy0fQQ8ti  
audited balance sheet 经审计的资产负债表 _HAr0R8BY  
auditor 核数师;核数主任;审计师 y;hco  
auditor's certificate 核数师证明书;审计师证明书 !m9g\8tE  
auditor's report 核数师报告;审计师报告 ~\zIb/ #  
Aussie bond 澳元债券 _b &Aa%  
austerity budget 紧缩预算 oJI+c+e"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W\e!rq  
Australia All Ordinaries Index 澳洲所有普通股票指数 Nt[&rO3s  
Australian Dollar [AUD] 澳元 M F$NcU  
Australian Options Market 澳大利亚期权市场 P[e#j  
Australian Securities Commission 澳洲证券事务监察委员会 5=!aq\ 5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `$/M\aM%  
Australian Stock Exchange 澳大利亚证券交易所 x o72JJ  
Austrian Schilling [ATS] 奥地利先令 [U7r>&  
authentication 认证;鉴证 DyQvk  
authority to purchase 委托购买证;委购书 1z3I^gI*i  
authorization 认可;核准;授权;授权书 l_(4CimOZ  
authorization by direction 指示授权 |D8c=c%  
authorization by instruction 指令授权 l_2YPon  
authorization by warrant 令状授权 h5))D!  
authorization of unit trust 单位信托的认可 +:z%#D  
authorized agent 指定代理人 y|WOw(#  
authorized capital 法定资本 CS"p3$7,  
authorized clerk 出市员 +jp^  
authorized dealer 认可交易商 o7g6*hJz  
authorized financial institution 认可财务机构 ?\a';@h  
authorized fund 认可基金 ,Ne v7X[0  
authorized fund house 获授权的基金公司;认可基金公司 {1GIiP-U  
authorized institution 认可机构 M5S<N_+Pe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?QzN\f Y;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~ o5h}OU"  
authorized insurer 获授权保险人;获认可承保人 `]<~lf  
authorized investment 特准投资项目 E8We2T[^M  
authorized person 获授权人 |U="B4  
authorized representative 获授权代表 td2bL4  
authorized share capital 法定股本 Zr;(a;QKs  
automated quotation system 自动报价系统 yn{U/+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ' @j8tK  
自动交易系统〔香港期货交易所有限公司〕 l,Ixz1S3e  
automatic adjustment mechanism 自动调整机制 *Rj*%S  
automatic adjustment system 自动调整系统 hhOrO<(  
Automatic Clearing House 自动票据交换所 e#4 iue7U  
automatic exchange rates accumulation system 自动化汇率累集系统 !|#1z}(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H, O_l%  
automatic teller machine [ATM] 自动柜员机 f&Meiu+  
autopay 自动转帐 f/=H#'+8  
available assets 可用资产 ;[-y>qU0  
available fiscal reserve 现存财政储备 N,`<:'  
available profit 可用利润 , p r ",=  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7me1 :}4  
average 平均;平均数;海损 =v=H{*dWA  
average basic salary 平均基本薪金 [0n&?<<  
average consumer expenditure 平均消费开支;一般消费开支 p5=VGKp  
average cost 平均成本 eadY(-4|I-  
average cost of land production 增辟土地平均成本 5W?r04  
average daily turnover 平均每日成交额 $ZE"o`=7  
average daily wage rate 平均每日工资率 %MN>b[z  
average expenditure pattern 平均开支模式 -Cf< #'x_  
average growth rate 平均增长率 YZ+<+`Mz<  
average net fixed assets 固定资产平均净值 f.u[!T  
average of relatives 相对价格平均数 I*8_5?)g<  
average price 平均价格 a~[]Ye@H  
average propensity to consume 平均消费倾向;一般消费倾向 26c1Yl,DMn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 C8 2lT_7"  
average rate 平均率 [Uu!:SZ  
average revenue 平均收入;平均收益 *:V"C\`^n  
average stock 平均库存;平均存货 aAkO>X%[  
average yearly rent 平均年租 1He'\/#  
avoidance of double taxation 避免双重课税 RIxGwMi%  
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 }c*6|B@f  
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