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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: [D,:=p`  
A share A股;甲类股份 w\mF2h  
abatement of tax 减税;减扣免税额 L!p|RKz9X  
ABN AMRO Bank N.V. 荷兰银行 6+FON$8  
above-the-line expenditure 线上项目支出;经常预算支出 <2 Q@^  
above-the-line receipt 线上项目收入;经常预算收入 (LfVa`<1  
ABSA Asia Limited 南非联合亚洲有限公司 m7"f6zSo(  
absolute change 绝对数值变更 \1!k)PZdTW  
absolute expenditure 实际开支 K$.zO4  
absolute guideline figure 绝对准则数字 zfZDtKq  
absolute interest 绝对权益 i#lo? \PO>  
absolute order of discharge 绝对破产解除令 bxN;"{>Xz  
absolute profit margin 绝对利润幅度 [1*/lt|+p  
absolute value 实值;绝对值 /kz&9FM  
absolutely vested interest 绝对既得权益 W~tOH=9>  
absorbed cost 已吸收成本;已分摊成本 k~R[5W|'  
absorption 吸收;分摊;合并 sV<4^n7  
absorption rate 吸收率;摊配率;分摊率 f*],j  
ACB Finance Limited 亚洲商业财务有限公司 DSC4  
acceptable form of reciprocity 合理的互惠条件 dO[4}FZ$  
acceptable rate 适当利率;适当汇率 bw\=F_>L  
acceptance agreement 承兑协议 M@kZ(Rkv  
acceptance for honour 参加承兑 C6w{"[Wv=X  
acceptor 承兑人;接受人;受票人 /6zpVkV  
acceptor for honour 参加承兑人 ak>NKK8P  
accident insurance 意外保险 $at|1+bQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 \DqxS=o;  
accident insurance scheme 意外保险计划 !P$xh  
accident year basis 意外年度基准 .@Uz/j?>  
accommodation 通融;贷款 QZr<=}   
accommodation bill 通融票据;空头票据 / yi:Q0  
accommodation party 汇票代发人 <gLtX[v!CL  
account balance 帐户余额;帐户结余 !h!9SE  
account book 帐簿 8>q% 1]X  
account collected in advance 预收款项 9/Dt:R3QU  
account current book 往来帐簿 LFyceFbm  
account of after-acquired property 事后取得的财产报告 UwkX[u  
account of defaulter 拖欠帐目 &|}IBu:T  
account payable 应付帐款 ~C'nBV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C-u/{CP  
account receivable 应收帐款 i@5%d!J  
account receivable report 应收帐款报表 ]Cn*C{  
account statement 结单;帐单;会计财务报表 X'7S|J6s  
account title 帐户名称;会计科目 =zeLs0s;  
accountant's report 会计师报告 WgJAr73 l  
Accountant's Report Rules 会计师报告规则 ;&6PL]/d  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Lzx$"R-  
Accounting Arrangements 《会计安排》 j9ta0~x1*6  
accounting basis 会计基础 o?K|[gNi  
accounting by Official Receiver 破产管理署署长呈交的帐目 9jGuelwN  
Accounting Circular 《会计通告》 F.pHL)37  
accounting class 会计类别 gH^$Y~Lx  
accounting date 记帐日期;会计结算日期 /Jf`x>eiH  
accounting for money 款项核算 ZT"|o\G^Q  
Accounting Officer 会计主任 H r^15  
accounting period 会计报告期;会计期 C6UMc} 9h  
accounting policy 会计政策;会计方针 }<ONxg6Kb  
accounting practice 会计惯例 I.+)sB?5  
accounting principle 会计准则 VnSj:LUD  
accounting record 会计记录 ? ZHE8  
accounting report 会计报告 e=o{Zo?H=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `JWYPsWk  
Accounting Society of China 中国会计学会 ]9&q'7*L  
accounting statement 会计报表 ?ey&Un"  
accounting system 会计制度;会计系统 s i "`  
accounting transaction 会计事项;帐务交易 @y0bU*v7  
accounting treatment 会计处理 +yb$[E*  
accounting year 会计年度 4nII/cPG  
accretion 增值;添加 U++~3e@l  
accrual 应计项目;应累算数目 ?FV7|)f  
accrual basis 应计制;权责发生制 40Qzo%eL  
accrual basis accounting 应计制会计;权责发生制会计 Q;XHHk  
accrue 应累算;应计 Stw+Dm\!  
accrued benefit 应累算利益 7t-*L}~WA  
accrued charges 应计费用 g)9JO6]  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,/?%y\:J  
accrued expenses 应累算费用 oBj>9I;  
accrued interest payable 应付利息;应计未付利息 2&gVZz  
accrued interest receivable 应收利息;应计未收利息 Sz|Y$,  
accrued right 累算权益 }^pQbFku  
accruing profit 应累算的利润 ]~\SR0  
accumulated fiscal reserve 累积财政储备 ~*mOt 7G  
accumulated profit 累积利润;滚存溢利 -.b Io  
accumulated reserve 累积储备 ,"N3k(g  
accumulation of surplus income 累积收益盈余 )7I.N]=  
acquired assets 既得资产 /=muj9|+s  
acquisition 收购;购置;取得 lbKv  
acquisition cost 购置成本  hmBnV  
acquisition expenses 购置费用 q: Bt]2x  
acquisition of 100% interest 收购全部股权 fXu~69_  
acquisition of control 取得控制权 %Rd~|$@>x  
acquisition of fixed assets 购置固定资产 q!hy;K`Jd  
acquisition of shell “买壳” ^<>Jw%H  
acquisition price 收购价 Bbl)3$`,  
act of God 天灾 'YZI>V*  
acting partner 执事合伙人 ~mXZfG/D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^_*jp[!`b$  
active partner 积极参与的合伙人 *R_'$+  
active trading 交投活跃 9C557$nS^  
actual circulation 实际流通 \3H<z@;  
actual cost 实际成本 t$]&,ucW#  
actual expenditure 实际开支;实际支出 bK03 S Vx  
actual income 实际入息;实际收入;实际收益 f?=r3/AO  
actual market 现货市场 U^M@um M  
actual price 现货价;实际价格 `a9k!3_L  
actual profit 实际利润 l zfD)TWb  
actual quotation 实盘;实际价位;实际报价 =bs.2aN&^  
actual year basis 按实际年度计算 0|+>A?E}E  
actuals 实货 N?qIpv/a.  
actuarial investigation 精算调查 S|K |rDr0n  
actuarial principle 精算原则 I@3Q=14k%  
actuarial report 精算师报告 [;(]Jy  
Actuarial Society of Hong Kong 香港精算学会 4R& *&GZ#  
actuarial valuation 精算师估值 ,U6*kvHS6  
actuary 精算师 ftYR,!&  
ad referendum agreement 暂定协议;有待覆核的协定 Dk)@>l:gI,  
ad valorem duty 从价税;按值征税 .cw!ls7d  
ad valorem duty system 从价税制 g~~m' ^  
ad valorem fee 从价费 kx|me~I  
ad valorem tariff 从价关税 ' 2>l  
additional allowance 额外免税额 sW;7m[o  
additional amount for unexpired risk 未过期风险的额外款额 %z(9lAe  
additional assessable profit 补加应评税利润 ~_ *H)|  
additional assessment 补加评税 j.k@6[ R>?  
additional commitment 额外承担 WI,40&<  
additional commitment vote 额外承担拨款 T1l&B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VVs{l\$=ZV  
additional dependent parent allowance 供养父母额外免税额 %/P=m-K  
additional provision 额外拨款 N1PECLS?  
additional stamp duty 附加印花税 `koOp  
additional tax 补加税罚款;补加税款 3"5.eZSOW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ;xL67e%?  
adjudged bankrupt 被裁定破产 SEYGy+#K  
adjudicated bankrupt 裁定破产人 8fnR1mWG  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1:_=g#WH  
adjudication of bankruptcy 裁定破产;宣告破产 G OpjRA@  
adjudication of insolvency 裁定无力偿还债务 Z+0?yQ=%  
adjusted actual 经调整的实数;调整后的实数 G=1m] >I8  
adjusted current assets 经调整的流动资产;调整后的流动资产 |H:<:*=6c  
adjusted figure 经调整的数字;调整后的数额 |B eA==  
adjusted liabilities 经调整的负债;调整后的负债 =qw &dwIQ  
adjusted loss 经调整的亏损;调整后的亏损 q'.;W@m  
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 r]9e^  
adjusted profit 经调整的利润;调整后的利润 )Lb72;!?  
adjusted surplus 经调整的盈余额;调整后的盈余额 9/G!0uE  
adjusted value 经调整的价值;调整后的价值 }S,-uggz  
adjustment 调整;修订;理算〔保险〕 3x![ 8 x  
adjustment centre 调剂中心 b7!UZu]IEv  
adjustment lag 调整过程的时间差距;调整时差 f4 Q( 1(C  
adjustment mechanism 调整机制 HM):"  
adjustment of loss 亏损调整 <9`?Z-lJP  
adjustment process 调整过程;调整程序 wk@yTTnb  
adjustment range 调整幅度 2 % %|fU9  
administered exchange rate 受管制汇率 ` VwN!B:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Yq J]7V\  
administration expenses 行政费用 C%]."R cMC  
administration fee 手续费;行政费 ) o xIzF  
administration in bankruptcy 破产管理 rCE;'? Y  
administration order 遗产管理令 .liyC~YW  
administrator 管理人;遗产管理人 awFhz 6   
administrator of the estate 遗产管理人 {S *!B  
admission of debt 债项承认书 kxh 5}eB  
admission of proof 接纳债权证明 a1|c2kT  
advance 放贷款项;垫付款项;预支款项;预付款项 n8$=f'Hgb  
advance account 暂支帐目;预付款帐户 E+z18Lf?  
advance compensation 预付补偿金 gfm;xT/y  
advance from shareholder 股东垫款 /VO^5Dnb  
advance pending reimbursement 预支以待日后付还 Ft) lp>3gv  
advanced economy 先进经济体系 U@?6*,b(.  
advancement 预付;预付财产 +2Ql~w@$^l  
advances warrant 垫款令 # kEOKmO  
advancing 贷出 G'9{a'  
adverse balance 逆差 H|`R4hAk  
adverse exchange 逆汇 $/paEn"  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gc tsp2ndW  
advice for collection 托收通知书 3)Ac"nuyqH  
advice of drawing 提款通知书;汇票通知书 TbVn6V'  
advice of payment 付款通知 /1w2ehE<  
Advisory Committee [Securities and Futures Commission] `RRE(SiKU  
谘询委员会〔证券及期货事务监察委员会〕 W !}{$  
Advisory Committee on Diversification 经济多元化谘询委员会 Z=S>0|`R  
affidavit 誓章;遗产申报誓章 TX8<J>x  
affidavit of no receipt 述明无收款的誓章 l{c]p-  
affiliate 联号;联营公司;附属公司 &K+0xnUH  
affiliated company 附属公司;联号;联营公司 csZ c|kDI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xJ8%<RR!t  
affordability 负担能力 jvy$t$az  
African Development Bank [AfDB] 非洲开发银行 0ZpFE&  
after-acquired property 事后取得的财产 U977#M Xf  
after-hours dealing 市后交易 Mz]: }qmFA  
after-tax profit 税后盈利;税后利润;税后溢利 VR{+f7:}  
agency agreement 代理协议 # uCB)n&.  
agency expenses 代理机构的开支 (oz$B0HO:  
agency fee 代理费 $(pF;_W  
Agency Law 《代理法》 TtD@'QXq  
agent 代理人;承销人 Y.#:HRtgW  
agent of company 公司代理人 eJCjJ)  
agent's fee 代理人费;经纪费 E.bi05l  
aggregate 总计;总数;总体数字 sM[I4 .A3  
aggregate amount 总款额;总额 {svn=H /  
aggregate assets and liabilities 总体资产与负债 6R;3%-D  
aggregate at constant price 按固定价格计算的总体数字 RC#C\S6  
aggregate demand 总需求 G$zL)R8GE|  
aggregate gross position 总持仓量 Scm36sT{  
aggregate limit 总限额 bAk&~4Y_"  
aggregate of salaries tax 合计薪俸税 o KD/rI  
aggregate performance 总体表现;总体业绩 o_M.EZO  
aggregate supply 总体供应 9Mp$8-=>7  
aggregate surplus 总盈余 ^E`(*J/o  
aggregate total 整体总额 RPnRVJ&"Z  
aggregate value 总值;合计价值 w9RS)l2FQ  
aggregated basis 合计基准 n(nBRCG)o  
aggregated net chargeable income 合计应课税入息实额 YT/kC'A  
aggregation 合并计算;合计;总和 c)md  
aggregation of incomes of husband and wife 夫妇入息合并计算  >YtdA  
aggregation of property 财产的总和  }}<Z,/O  
agio 差价;贴水 Il@Y|hK  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 RyB~Lm`ZK%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5Ky#GuC  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 M~*u;vA/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d1@%W;qX!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8n BL\{'B[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment P #F=c34u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -V"22sR]  
agreement for a settlement 授产协议 [OTJVpC  
agreement for assignment 转让协议 <WXzh5D2  
agreement for sale 售卖协议;买卖协议 LWsP ya  
agreement for sale and purchase 买卖协议 plu$h-$d  
agreement for the payment of interest 支付利息协议 qzw'zV  
agreement for the repayment of money 还款协议 Fhz*&JC#  
agreement of reinsurance 再保险协议 0qjXQs}  
Agricultural Bank of China 中国农业银行 6<,dRn  
air passenger departure tax 飞机乘客离境税 1QZ&Mj^^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o[ENp'r  
airport tax 机场税 !}\4u tHY  
alcohol duty 酒精税 ?.c;oS|  
alienation 让与;让渡;转让 cWGDee(  
alimony 生活费;赡养费 ~m1P_`T  
All Ordinaries Index [AOI] 所有普通股指数 DcIvhBp  
all risks 全险;综合险 fW`&'!  
All Sales Record for Stock Market 《股票市场成交报告》 SYeadsvF  
Allied Capital Resources Limited 新联财务有限公司 b5m=7;u*h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]`g <w#  
allocation letter 拨款信件 mDGn:oRj  
allocation of fund 分配款项;预留款项 aw ?=hXR!  
allocation of profit 利润分配;溢利分配 jEc|]E  
allocation warrant 拨款令 MRr</o  
allotment 分配;配股 S.B<pj gt  
allotment notice 股份配售通知;配股通知 M@P 1,Y  
allotment of shares 股份分配 vQF vtwd  
allowable 可获宽免;免税的 M L7 \BT  
allowable business loss 可扣除的营业亏损 /!}'t  
allowable expenses 可扣税的支出 ~.PO[hC  
allowance 免税额;津贴;备抵;准备金  $rXh0g  
allowance for debts 债项的免税额 H$ftGwS8  
allowance for depreciation by wear and tear 耗损折旧免税额 p\C%%  
allowance for funeral expenses 殡殓费的免税额 k"k J_(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #QvMVy  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,:Vm6u!  
allowance to debtor 给债务人的津贴 Q "oI])r  
alteration of capital 资本更改 M,j(=hRJ/E  
alternate trustee 候补受托人 C^t(^9  
amalgamation 合并 dX8hpQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?::NO Dg  
ambit of charges 征税范围;收费范围 q;5 i4|  
amended valuation 经修订的估值 ~zm 7?_"@]  
American Commodities Exchange 美国商品交易所 6m.k;'  
American Express Bank Limited 美国运通银行 ULc`~]  
American Stock Exchange 美国证券交易所 nI*/Mhx  
amortization 摊销 S1n3(U:m  
amount due from banks 存放银行同业的款项 l ?Y_~Wuw  
amount due from banks abroad 存放海外银行同业的款项 IYWjH E+)d  
amount due from holding companies 控股公司欠款 8$|8`;I(  
amount due from local banks 存放本港银行同业的款项 : "6q,W  
amount due to banks 银行同业的存款 UE _fpq  
amount due to banks abroad 海外银行同业的存款 =k}SD96  
amount due to holding companies 控股公司存款 ,3v+PIcMM+  
amount due to local banks 本港银行同业的存款 N_4eM,7t  
amount due to outport banks 外埠银行同业的存款 s57N) 0kP  
amount for note issue 发行纸币的款额 QQk{\ PV  
amount of bond 担保契据的款额 < `qRA]  
amount of consideration 代价款额 6*9}4`  
amount of contribution 供款数额 Z'pQ^MO  
amount of indebtedness 负债款额 -3Avs9`5  
amount of principal of the loan 贷款本金额 h9$ Fx  
amount of rates chargeable 应征差饷数额 0Q1FL MLV  
amount of share capital 股本额 s"=6{EVqk3  
amount of sums assured 承保款额 bLz*A-  
amount of variation 变动幅度 tg4Y i|5  
amount of vote 拨款数额 yTE%hHH]&[  
amount payable 应付款额 Bhp OXqg  
amount receivable 应收款额 |( (zTf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C8@TZ[w  
analysis 分析 pDPxl?S  
ancillary risk 附属风险 LL!.c  
annual account 周年帐目;周年帐目报表;年度决算;年结 "%WgT2)m.  
annual accounting date 年结日期 PYB+FcR6?n  
annual allowance 每年免税额;年积金;年度津贴;年津 C2]Kc{4  
annual balance 年度余额 M|T4~Q U&  
annual disposable income 每年可动用收入 1rw0sAuGy  
annual estimates 周年预算 JGiKBm;  
annual fee 年费 3zuF{Q2P<  
annual general meeting 周年大会 .=9 s1 ~]  
annual growth rate 年增率;每年增长率 Rg29  
annual long-term supplement 长期个案每年补助金 n9LGP2#!  
annual pensionable emolument 可供计算退休金的年薪 1`f_P$&Z_J  
annual report 年报 oC*ees g_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fLN!EDq  
annual return 周年报表;周年申报表;每年报税表格 RKd  
Annual Return Rules 《周年报表规则》 '/0#lF  
annual review of consumer prices 每年消费物价回顾 [~5p>'  
annual roll-forward basis 逐年延展方式 J.*XXM- V  
annual salary 年薪 nR \'[~+  
annual statement 年度报表;年度决算表 RR1A65B  
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 &0N<ofYX  
annuitant 年金受益人 >Dm8m[76  
annuity 年金 [y) Fc IK}  
annuity contract 年金合约 U3;aLQ*  
annuity on human life 人寿年金 I"L;L?\S  
antecedent debt 先前的债项 (ClhbfzD  
ante-dated cheque 倒填日期支票 Bl.u=I:Y4  
anticipated expenditure 预期开支 Ayx^Wp*s  
anticipated net profit 预期纯利 %Tcf6cK"  
anticipated revenue 预期收入 ^t. W|teD  
anti-inflation measure 反通货膨胀措施 *DeTqO65  
anti-inflationary stance 反通货膨胀立场  <dR,'  
apparent deficit 表面赤字 :{g7lTM  
apparent financial solvency 表面偿债能力 B:oF;~d/,  
apparent partner 表面合伙人 tn<6:@T  
application for personal assessment 个人入息课税申请书 'UwI*EW2S  
application of fund 资金应用 oN2=DYC41  
application to release as liquidator and to destruct the books of accounts and documents z MdC  
申请免除清盘人职务及毁灭帐簿与文件 8:;#,Urr  
appointed actuary 委任精算师  y).P=z  
appointed auditor 委任核数师;委任审计师 S)\8|ym6!  
appointed trustee 委任的受托人 *_hLD5K!  
appointer 委任人 T{MC-j _T9  
apportioned pro rata 按比例分摊 O&?.&h  
apportionment 分配;分摊 : iCM=k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $3 8gs{+  
apportionment formula 分摊方程式 `7Ug/R<  
apportionment of estate duty 遗产税的分摊 \P?ToTTV  
appraisal 估价;评估 ~t/JCxa  
appreciable growth 可观增长 D!FaEN  
appreciable impact 显着影响 \ElX~$fS  
appreciable increase 可观增长 aiftlY  
appreciation 增值;升值 bkQ3c-C<  
appreciation against other currencies 相对其他货币升值 \2DE ==M)P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |HbEk[?^s  
appreciation tax 增值税 c?6d2jH.  
appropriation 拨款;拨用;拨付 9;f|EGwZ  
appropriation account 拨款帐目 H^(L90  
Appropriation Bill 拨款法案 Aka^e\Y@6*  
appropriation-in-aid system 补助拨款办法 D1"7s,Hmu  
approved assets 核准资产 X , ZeD  
approved basket stock 认可一篮子证券 zXre~b03ZS  
approved budget 核准预算 J/Q|uRpmqr  
approved charitable donation 认可慈善捐款 aWvd`qA9r  
approved charitable institution 认可慈善机构 :c4kBl%gJ  
approved currency 核准货币;认可货币 HHS45kg[c  
approved estimates 核准预算  (K #A  
approved estimates of expenditure 核准开支预算 h5onRa *7  
approved overseas insurer 核准海外保险人 )!-S|s'  
approved overseas trust company 核准海外信托公司 nR'#s%Kj  
approved pooled investment fund 核准汇集投资基金 7:o+iP46  
approved provident fund scheme 认可公积金计划 vjTwv+B"  
approved provision 核准拨款 :XS"# ^aJ  
approved redeemable share 核准可赎回股份 5u,sx664  
approved regional stock 认可地区性证券 lO 2k<  
approved retirement scheme 认可退休金计划 q|{tQJfYg  
approved subordinated loan 核准附属贷款 =lrN'$z?%  
arbitrage 套戥;套汇;套利 .cR*P<3O  
arbitrageur 套戥者;套汇者 QkX@QQ T?  
arbitrary amount 临时款项 `Cj,HI_/*  
arrangement 措施;安排;协定 FmA-OqEpA  
arrears 欠款 q<XcOc5  
arrears of pay 欠付薪酬 G%OpO.Wf  
arrears of revenue 逾期未收税款;逾期未收的帐项 D8/sz`N7Q  
articles of association 组织章程;组织细则;组织章程细则 RndOm.TE  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f[@#7,2~M  
ascertainment of profit 确定利润 @,vv\M0)p  
"Asia Clear" “亚洲结算系统” % +8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Oxn'bh6R0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ngqUH  
Asian Development Fund [ADF] 亚洲发展基金 m|dF 30~A  
Asian dollar bond 亚洲美元债券 XI g|G}i.  
Asian dollar market 亚洲美元市场 7xDN.o*>  
Asian dollar rate 亚洲美元利率 $K=z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 g =\13# F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 yHw!#gWM  
asked price 沽盘;喊价;索价;卖方报价 `q1}6U/k  
assessable income 应评税入息 *]9XDc]{j1  
assessable loss 应评税亏损 v<fWc971  
assessable profit 应评税利润 JWSq"N  
assessable value 应评税值 $y4M#yv  
assessed profit 估定利润 bVOO)  
assessed value 经评估价值 fW[.r==Kf  
assessment 评税;评定;估价;评税单 | VRq$^g  
assessment number 评税编号;估价编号 I)uASfT$  
assessment of additional tax 补加税评税 [r~~=b7*[  
assessment of performance 业绩评估;实绩评价 %J3lK]bv(  
Assessor 评税主任 ,,2_/u\"/i  
asset price bubbles 资产价格泡沫 rN'k4V"K  
asset-backed securities 具资产保证的证券 6KBHRt  
assets accretion 资产增值 8Nv-/VQ/b  
assets and liabilities 资产与负债 dW6Q)Rfi  
assets betterment statement 资产递增表;资产改进表 *Ag,kW"  
assets lending 实物放款;有抵押贷款 o}W7.7^2  
assets of the company passing on the death 死者去世时转移的公司资产 n%Rjt!9  
assets pledged as security for liabilities 用作负债抵押的资产 s-o~@(r6  
assets portfolio 资产投资组合 )S"o{N3B  
assets price 资产价格 J2x$uO{Bn  
assets quality 资产质素 kfIbgya   
assets realization 资产变现 m R"9&wq  
assets refinancing arrangement 资产再集资安排 @~Rk^/0  
assets securitization 资产证券化 UvoG<;  
assets situated outside Hong Kong 在香港以外地方的资产 9Z}S]-u/  
assets stripping 削减资产;拆卖资产 ol1AD: Ho  
assets value 资产值 m./*LXU  
assignee 承让人 y& Gw.N}<r  
assignment 转让;转让书;转让契 O/'f$Zj36  
assignment of interest 权益转让 7YSuB9{M  
assignment of letters patent and trade mark 专利证书及商标转让 I[vME"  
assignment of property 物业转让;物业转让书 `jt(DKB+J  
assignment right 转让权 NdaM9a#TZ  
assignor 转让人 +# A|Zp<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P/HHWiD`D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S:DcfR=a  
associate member 附属会员 zbdOCfA;  
associated body corporate 相联法人团体 y;*My#  
associated company 相联公司;联属公司 ggzAU6J  
associated corporation 相联法团 4t"*)xy  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XP3QBq  
公认会计师公会〔英国〕 d;IJ0xB+by  
Association of Futures Exchange Brokers 香港期货经纪协会 \Gv-sA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 BD<rQmfA^  
association of underwriters 承保人组织 !;6W!%t.|  
assumption of control 接管 pyGFDB5_P  
assurance 担保;保险;转易;转易书 w`2_6[,9  
assurance of interest 权益的转易 Ji)%Y5F  
at 19XX price 按一九XX年价格计算 ](idf(j  
at a discount 按赔价计算;按贴水价格计算;打折扣 8kKRx   
at a premium 按溢价计算;按升水价格计算 gogl[gHO  
at call 通知付款;按通知 &^"s=g.  
at constant market price 按固定市价计算 B`t)rBy  
at constant price 按固定价格计算 3g4vpKg6c  
at cost 按成本计算 U<#$w{d:  
at current market price 按当时市价计算;按现时市价计算 $u(M 4(}  
at current price 按当时价格计算;按现时价格计算 (Qw`%B  
at factor cost 按要素成本计算;按生产要素成本计算 hJs&rpN  
at money-of-the-day price 按付款当日价格计算 AiR%MD  
at or better 按指定或较佳价位〔买卖指令〕 Zi15wE  
at par 按面值计算;平价 `*.r'k2R  
at sight 见票即付 bs4fyb  
at the close 按收市盘 OoA5!HEh  
at the opening 按开市盘 =2GP^vh  
attestation 见证;见证条款 x(T!I&i={  
at-the-money option 平价期权 BHiw!S<  
attorney 受权人;受托代表人 h[M6.  
attornment 新拥有人承认书 tOp:e KN  
attributable profit 可归属利润 I{Y {  
attributable share value 可归属股份价值 <%5-Pzp  
Auckland Stock Exchange 奥克兰证券交易所 w7.?zb!N  
auction 拍卖 C_g"omw40  
auctioneer 拍卖商 I*`=[nR  
audit 审计;核数 @8x6#|D  
Audit Commission 审计署 6kmZ!9w0|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HT1dvC$COo  
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〕 ~ L i%  
audit review 帐目审查 OGD8QD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 : p*ojl|  
audited account 审计帐目;经审计的帐目 vZ|m3;X  
audited annual account 经审计的周年帐目 TlM ]d;9G  
audited balance sheet 经审计的资产负债表 QHA<7Wg  
auditor 核数师;核数主任;审计师 In]h+tG?rN  
auditor's certificate 核数师证明书;审计师证明书 u TOL  
auditor's report 核数师报告;审计师报告 $S6AqUk$  
Aussie bond 澳元债券 3dC8MKPq0  
austerity budget 紧缩预算 tV%M2 DxS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }>SHTHVye  
Australia All Ordinaries Index 澳洲所有普通股票指数 '|Cs!Zl  
Australian Dollar [AUD] 澳元 taI])  
Australian Options Market 澳大利亚期权市场 Kh3*\xT  
Australian Securities Commission 澳洲证券事务监察委员会 wS8qua  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 KeY)%{  
Australian Stock Exchange 澳大利亚证券交易所 e>Is$+[`7  
Austrian Schilling [ATS] 奥地利先令 (5VP*67  
authentication 认证;鉴证 m &s0Ub  
authority to purchase 委托购买证;委购书 NNSn]LP  
authorization 认可;核准;授权;授权书 .}2^YOmd  
authorization by direction 指示授权 7@MVInV9  
authorization by instruction 指令授权 8!E$0^)c|  
authorization by warrant 令状授权 QD q2<  
authorization of unit trust 单位信托的认可 k$# @_  
authorized agent 指定代理人 ZA+$ZU^  
authorized capital 法定资本 "wA3l%d[Y  
authorized clerk 出市员 |$^,e%bE  
authorized dealer 认可交易商 lB.P   
authorized financial institution 认可财务机构 7DXT1+t  
authorized fund 认可基金 % ;09J  
authorized fund house 获授权的基金公司;认可基金公司 zZGPA j  
authorized institution 认可机构 GAEz :n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H>a3\M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f!eC|:D  
authorized insurer 获授权保险人;获认可承保人 I Yj\t?,0  
authorized investment 特准投资项目 '9]%#^[Q  
authorized person 获授权人 kfM}j  
authorized representative 获授权代表 }mk9-7  
authorized share capital 法定股本 A<QYW,:|  
automated quotation system 自动报价系统 l&^9<th  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CSR 6  
自动交易系统〔香港期货交易所有限公司〕 <j-Bj$3  
automatic adjustment mechanism 自动调整机制 qXCl6Yo8  
automatic adjustment system 自动调整系统 t-3wjS1v  
Automatic Clearing House 自动票据交换所 Yk6fr~b  
automatic exchange rates accumulation system 自动化汇率累集系统 [p_R?2uT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0&$e:O'v  
automatic teller machine [ATM] 自动柜员机 MuO7_*q'n  
autopay 自动转帐 u'<Y#bsR#/  
available assets 可用资产 (S =::ODU  
available fiscal reserve 现存财政储备 'h([Y8p{  
available profit 可用利润 HRC5z<k%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 qL,QsRwN  
average 平均;平均数;海损 (3&@c!E  
average basic salary 平均基本薪金 g*AnrQ}P  
average consumer expenditure 平均消费开支;一般消费开支 hm&{l|u{RU  
average cost 平均成本 P)tXU  
average cost of land production 增辟土地平均成本 j}X4#{jgC  
average daily turnover 平均每日成交额 ^kch]?  
average daily wage rate 平均每日工资率 ;yx+BaG~?  
average expenditure pattern 平均开支模式 kZWc(LwA  
average growth rate 平均增长率 tQF7{F-}  
average net fixed assets 固定资产平均净值 4;7<)&#h  
average of relatives 相对价格平均数 7E%ehM6Y  
average price 平均价格 VQ$=F8ivG  
average propensity to consume 平均消费倾向;一般消费倾向 "/O0j/lm  
average propensity to save 平均储蓄倾向;一般储蓄倾向 OHR9u  
average rate 平均率 ]j}zN2[A  
average revenue 平均收入;平均收益 lva]jh2  
average stock 平均库存;平均存货  #Z"N\49  
average yearly rent 平均年租 :nd }e  
avoidance of double taxation 避免双重课税 `Z{; c  
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 ?P4`  
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