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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: .7TQae%  
A share A股;甲类股份 6R V]9  
abatement of tax 减税;减扣免税额 <JE-#i  
ABN AMRO Bank N.V. 荷兰银行 TIbqUR  
above-the-line expenditure 线上项目支出;经常预算支出 jW5n^Y)  
above-the-line receipt 线上项目收入;经常预算收入 "$KU +?  
ABSA Asia Limited 南非联合亚洲有限公司 8;YeEW 5  
absolute change 绝对数值变更 )&}\2NK6L  
absolute expenditure 实际开支 $}0q=Lg%wv  
absolute guideline figure 绝对准则数字 0S <;T+WA  
absolute interest 绝对权益 /T`L;YE  
absolute order of discharge 绝对破产解除令 "Zd4e2>{M\  
absolute profit margin 绝对利润幅度 |Ui1Mm  
absolute value 实值;绝对值 4:-h\%  
absolutely vested interest 绝对既得权益 !uLW-[F,  
absorbed cost 已吸收成本;已分摊成本 JX,&im*BG  
absorption 吸收;分摊;合并 lwhAF, '$  
absorption rate 吸收率;摊配率;分摊率 iva&W  
ACB Finance Limited 亚洲商业财务有限公司 ru,]!YPJE2  
acceptable form of reciprocity 合理的互惠条件 5;5;bBo~  
acceptable rate 适当利率;适当汇率 mAh0xgm  
acceptance agreement 承兑协议 d?(#NP#;  
acceptance for honour 参加承兑 5inmFT?9Z  
acceptor 承兑人;接受人;受票人 Q.H y"~  
acceptor for honour 参加承兑人 nYG$V)iCb  
accident insurance 意外保险 dg/OjiD[P  
Accident Insurance Association of Hong Kong 香港意外保险公会 0lR/6CB  
accident insurance scheme 意外保险计划 !>T.*8  
accident year basis 意外年度基准 deSrs:.  
accommodation 通融;贷款 m`!C|?hu  
accommodation bill 通融票据;空头票据 bj4cW\b(  
accommodation party 汇票代发人 _y&m4Vuu  
account balance 帐户余额;帐户结余 %;kr%%t%  
account book 帐簿 )NJD+yQ%  
account collected in advance 预收款项 z5-vx`  
account current book 往来帐簿 jPg8>Z&D  
account of after-acquired property 事后取得的财产报告 EzOO6  
account of defaulter 拖欠帐目 2@ vSe  
account payable 应付帐款 -M}#-qwf  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;u!qu$O  
account receivable 应收帐款 ;:Q 5?zM  
account receivable report 应收帐款报表 +L1%mVq]y  
account statement 结单;帐单;会计财务报表 I#QBJ#  
account title 帐户名称;会计科目 hW[/{2<@  
accountant's report 会计师报告 i8pM,Ppi~  
Accountant's Report Rules 会计师报告规则 a9PSg/p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _?&$@c  
Accounting Arrangements 《会计安排》 4jefU}e9#  
accounting basis 会计基础 ZKTOif}  
accounting by Official Receiver 破产管理署署长呈交的帐目 UA$ XjP  
Accounting Circular 《会计通告》 n5 dFp%k  
accounting class 会计类别 O, 6U pk  
accounting date 记帐日期;会计结算日期 1lZl10M:f  
accounting for money 款项核算 N%!8I  
Accounting Officer 会计主任 7UvfXzDNC  
accounting period 会计报告期;会计期 PeGL Rbx34  
accounting policy 会计政策;会计方针 )K.~A&y@  
accounting practice 会计惯例 @.ebQR-:H  
accounting principle 会计准则 S'qEBz  
accounting record 会计记录 _2+}_ >d  
accounting report 会计报告 |r5 np  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $A\fm`  
Accounting Society of China 中国会计学会 XL>v$7`#  
accounting statement 会计报表 x'_I{$C &  
accounting system 会计制度;会计系统 %[0V>  
accounting transaction 会计事项;帐务交易 |SC^H56+  
accounting treatment 会计处理 ocBfs^ aW  
accounting year 会计年度 MIvAugUOl  
accretion 增值;添加 ,R/HT@  
accrual 应计项目;应累算数目 r4/G&m[V  
accrual basis 应计制;权责发生制 nsFOtOdd  
accrual basis accounting 应计制会计;权责发生制会计 0FmYM@Wc  
accrue 应累算;应计 3Z#k9c_b  
accrued benefit 应累算利益 9 lE[oAC  
accrued charges 应计费用 {pMbkA Q@  
accrued cumulative preference share dividend 应累算的累积优先股股息 hI*gw3V  
accrued expenses 应累算费用 @~% R%Vu  
accrued interest payable 应付利息;应计未付利息 9,\b$?9  
accrued interest receivable 应收利息;应计未收利息 |D<J9+  
accrued right 累算权益 ~*RG|4#  
accruing profit 应累算的利润 ]b!o(5m  
accumulated fiscal reserve 累积财政储备 B}_*0D  
accumulated profit 累积利润;滚存溢利 t%Hg8oya  
accumulated reserve 累积储备 xayo{l=uGv  
accumulation of surplus income 累积收益盈余 wJM})O%SQ  
acquired assets 既得资产 <EFA^,3t%  
acquisition 收购;购置;取得 ,K=\Y9l3  
acquisition cost 购置成本 8px@sXI*`  
acquisition expenses 购置费用 ,>lOmyh  
acquisition of 100% interest 收购全部股权 . (G9mZFV  
acquisition of control 取得控制权 8enlF\I8g  
acquisition of fixed assets 购置固定资产 ||3%REliC  
acquisition of shell “买壳” !'uL  
acquisition price 收购价 `%}SK~<R  
act of God 天灾 i356m9j  
acting partner 执事合伙人 ;Z|X` <6g  
active market 买卖活跃的市场;交投畅旺的市场;旺市 = TKu2  
active partner 积极参与的合伙人 yq+'O&+   
active trading 交投活跃 GJN"43  
actual circulation 实际流通 0zfh:O  
actual cost 实际成本 ek!x:G$'  
actual expenditure 实际开支;实际支出 KdI X`  
actual income 实际入息;实际收入;实际收益 v3!oY t:l  
actual market 现货市场 N>##} i  
actual price 现货价;实际价格 9}^nozR,I  
actual profit 实际利润 i[1K~yXq:  
actual quotation 实盘;实际价位;实际报价 QcJ?1GwA"  
actual year basis 按实际年度计算 0nUcUdIf+  
actuals 实货 F#_JcEE  
actuarial investigation 精算调查 U@21N3_@_  
actuarial principle 精算原则 \M0-$&[+Z  
actuarial report 精算师报告 P34UD:  
Actuarial Society of Hong Kong 香港精算学会 7(cRm$)L  
actuarial valuation 精算师估值 Z.6M~  
actuary 精算师 !$N^Ak5#  
ad referendum agreement 暂定协议;有待覆核的协定 Bfe#,  
ad valorem duty 从价税;按值征税 F N6 GV  
ad valorem duty system 从价税制 S}6Ty2.\  
ad valorem fee 从价费 ) =-$>75Z  
ad valorem tariff 从价关税 t}L kl(  
additional allowance 额外免税额 D^ZG-WR  
additional amount for unexpired risk 未过期风险的额外款额 ;hb;%<xqT  
additional assessable profit 补加应评税利润 e;L++D  
additional assessment 补加评税  h>\T1PM  
additional commitment 额外承担 \d$fi*{  
additional commitment vote 额外承担拨款 _N!L?b83P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2"+8NfFl  
additional dependent parent allowance 供养父母额外免税额 " &2Kvsz  
additional provision 额外拨款 "D#+:ix8G|  
additional stamp duty 附加印花税 {I'8+~|pZL  
additional tax 补加税罚款;补加税款 FG/".dU  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K ZoIjK]  
adjudged bankrupt 被裁定破产 -7E)u  
adjudicated bankrupt 裁定破产人 zOJ4I^^  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R-8>,  
adjudication of bankruptcy 裁定破产;宣告破产 \]RPxM:_>  
adjudication of insolvency 裁定无力偿还债务 6;s.%W  
adjusted actual 经调整的实数;调整后的实数 buV {O[  
adjusted current assets 经调整的流动资产;调整后的流动资产 pQv`fr=  
adjusted figure 经调整的数字;调整后的数额 ]DVZeI03@  
adjusted liabilities 经调整的负债;调整后的负债 k4:$LFw@  
adjusted loss 经调整的亏损;调整后的亏损 K|JpkEw  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 D5lzrpg_e  
adjusted profit 经调整的利润;调整后的利润 dqF]kP,VG  
adjusted surplus 经调整的盈余额;调整后的盈余额 t;005]'Mp  
adjusted value 经调整的价值;调整后的价值 )e&U'Fx  
adjustment 调整;修订;理算〔保险〕 ILi{5L  
adjustment centre 调剂中心 }j<:hD QP  
adjustment lag 调整过程的时间差距;调整时差 P^9y0Q  
adjustment mechanism 调整机制 BG ,ln(Vz  
adjustment of loss 亏损调整 6S]K@C=r  
adjustment process 调整过程;调整程序 *IBT!@*Q&  
adjustment range 调整幅度 SSG57N-T  
administered exchange rate 受管制汇率 fz/Ee1T\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y%<y`]I  
administration expenses 行政费用 j9Qd 45  
administration fee 手续费;行政费 `pr$l  
administration in bankruptcy 破产管理 7#/->Y  
administration order 遗产管理令 a#3+PB #  
administrator 管理人;遗产管理人 Ws;S=|9,7~  
administrator of the estate 遗产管理人 ='r86vq  
admission of debt 债项承认书 Ff6l"A5  
admission of proof 接纳债权证明 +/xmxh$ $  
advance 放贷款项;垫付款项;预支款项;预付款项 9!'qLO  
advance account 暂支帐目;预付款帐户 f</'=k  
advance compensation 预付补偿金 ]q!,onJ  
advance from shareholder 股东垫款 >s0A.7,5  
advance pending reimbursement 预支以待日后付还 +xoh=m  
advanced economy 先进经济体系 a)L\+$@*  
advancement 预付;预付财产 yM* CA,(c  
advances warrant 垫款令 G<1)N T\u  
advancing 贷出 J,N='~kfh  
adverse balance 逆差 Nr~9] S  
adverse exchange 逆汇 z~Zu >Q1u[  
advertisement addressed to shareholders 在报章刊登的致股东通告 d^uE4F}  
advice for collection 托收通知书 ,Dh+-}  
advice of drawing 提款通知书;汇票通知书 {Hc [H-  
advice of payment 付款通知 \Af25Mcf:  
Advisory Committee [Securities and Futures Commission] m~7[fgN2  
谘询委员会〔证券及期货事务监察委员会〕 ]QM{aSvXA  
Advisory Committee on Diversification 经济多元化谘询委员会 Iv,Ub_Ll9  
affidavit 誓章;遗产申报誓章 2rxZN\gyL  
affidavit of no receipt 述明无收款的誓章 T}fH  
affiliate 联号;联营公司;附属公司 Nf@-i`  
affiliated company 附属公司;联号;联营公司 ;MSdTHN"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7 2Zp%a=  
affordability 负担能力 ~>2DA$Ec  
African Development Bank [AfDB] 非洲开发银行 )|52B;yZx  
after-acquired property 事后取得的财产 GFA D  
after-hours dealing 市后交易 Y dgDMd-1  
after-tax profit 税后盈利;税后利润;税后溢利 NT(gXEZ  
agency agreement 代理协议 r.-U=ql  
agency expenses 代理机构的开支 Ug}dw a  
agency fee 代理费 Sr$&]R]^  
Agency Law 《代理法》 -@*[   
agent 代理人;承销人 j%w}hGW%,  
agent of company 公司代理人 6?B'3~ r  
agent's fee 代理人费;经纪费 Evjvaa^  
aggregate 总计;总数;总体数字 |[6jf!F  
aggregate amount 总款额;总额 AQ}(v,DOb  
aggregate assets and liabilities 总体资产与负债 &P2tzY'  
aggregate at constant price 按固定价格计算的总体数字 Q4~/Tl;  
aggregate demand 总需求 [Eq7!_ 3  
aggregate gross position 总持仓量 KImBQ2^Tu  
aggregate limit 总限额 K!AW8FnHkZ  
aggregate of salaries tax 合计薪俸税 XSfl'Fll D  
aggregate performance 总体表现;总体业绩 U2hPsF4f  
aggregate supply 总体供应 #:q$sKQ_$  
aggregate surplus 总盈余 FJI%+$]  
aggregate total 整体总额 JXT%@w>I  
aggregate value 总值;合计价值 Z}X oWT2f  
aggregated basis 合计基准 ,=Q;@Z4 vJ  
aggregated net chargeable income 合计应课税入息实额 /R/\>'{E&c  
aggregation 合并计算;合计;总和 yM_ta '^$  
aggregation of incomes of husband and wife 夫妇入息合并计算 F+!w[}0  
aggregation of property 财产的总和 %R?B=W7 ;Q  
agio 差价;贴水 K[,d9j`^  
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》 _1>Xk_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G 51l_  
《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》 XIep3l*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ca2He}r`  
《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》 -'!K("  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  _%r+?I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 62-,!N 1-  
agreement for a settlement 授产协议 O {hM  
agreement for assignment 转让协议 !sTOo  
agreement for sale 售卖协议;买卖协议 \r.{Ru  
agreement for sale and purchase 买卖协议 0fOx&"UAB  
agreement for the payment of interest 支付利息协议 Q4H(JD1f)  
agreement for the repayment of money 还款协议 h4iz(*  
agreement of reinsurance 再保险协议 Y5dt/8Jo  
Agricultural Bank of China 中国农业银行 1')_^]  
air passenger departure tax 飞机乘客离境税 [ClDKswq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2`Dqu"TWh  
airport tax 机场税 # dA-dN  
alcohol duty 酒精税 o$4i{BL  
alienation 让与;让渡;转让 ;nSOe AF)Q  
alimony 生活费;赡养费 B,x ohT  
All Ordinaries Index [AOI] 所有普通股指数 T'W@fif  
all risks 全险;综合险 5YV3pFz$)  
All Sales Record for Stock Market 《股票市场成交报告》 vk1E!T9X  
Allied Capital Resources Limited 新联财务有限公司 B@+&?%ub:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pYRqV  
allocation letter 拨款信件 `d,v  
allocation of fund 分配款项;预留款项 -22]|$f  
allocation of profit 利润分配;溢利分配 W{El^')F  
allocation warrant 拨款令 ^Rpy5/d  
allotment 分配;配股 4uX|2nJ2!;  
allotment notice 股份配售通知;配股通知 w=;Jj7}L  
allotment of shares 股份分配 %&Fsk]T%:  
allowable 可获宽免;免税的 z+5ZUS2~&  
allowable business loss 可扣除的营业亏损 R(^2+mV?  
allowable expenses 可扣税的支出 7A,lQh  
allowance 免税额;津贴;备抵;准备金 xs}3=&c(  
allowance for debts 债项的免税额 ;h"St0   
allowance for depreciation by wear and tear 耗损折旧免税额 B=<Z@u  
allowance for funeral expenses 殡殓费的免税额 hf`5NcnP  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 q,Nhfo(  
allowance for repairs and outgoings 修葺及支出方面的免税额  /N8>>g  
allowance to debtor 给债务人的津贴 .#OD=wkN0  
alteration of capital 资本更改 gs:V4$(p4  
alternate trustee 候补受托人 4Ou5Vp&y  
amalgamation 合并 QjIn0MJ)Xm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :>q*#vlb  
ambit of charges 征税范围;收费范围 S|K#lL  
amended valuation 经修订的估值 2{Johqf  
American Commodities Exchange 美国商品交易所 *+UgrsRk  
American Express Bank Limited 美国运通银行 E2nsBP=5C  
American Stock Exchange 美国证券交易所 A &tMj?  
amortization 摊销 G u4mP  
amount due from banks 存放银行同业的款项 n OQvBc  
amount due from banks abroad 存放海外银行同业的款项 m>:zwz< ;  
amount due from holding companies 控股公司欠款 \*+-Bm:$j  
amount due from local banks 存放本港银行同业的款项 o,q47W=7$  
amount due to banks 银行同业的存款 yQ03&{#  
amount due to banks abroad 海外银行同业的存款 o0)k5P~<~  
amount due to holding companies 控股公司存款 Lu.C+zgQ  
amount due to local banks 本港银行同业的存款 @ L=dcO{r  
amount due to outport banks 外埠银行同业的存款 J$>9UC k7B  
amount for note issue 发行纸币的款额 k|r|*|8  
amount of bond 担保契据的款额 %7wNS  
amount of consideration 代价款额 9j8<Fs0M  
amount of contribution 供款数额 q}+Fm?B   
amount of indebtedness 负债款额 a W9_[#z5  
amount of principal of the loan 贷款本金额 nYb{?{_ca8  
amount of rates chargeable 应征差饷数额 e h6\y7 9g  
amount of share capital 股本额 v1`*}.#  
amount of sums assured 承保款额 x-@}x@n&[  
amount of variation 变动幅度 bm\Zp  
amount of vote 拨款数额 DX b=Ku  
amount payable 应付款额 8q/3}AnI  
amount receivable 应收款额 S)\Yc=~h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L#~z#  
analysis 分析 A dL>?SG%  
ancillary risk 附属风险 4Q?3gA1  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?.~hex#M@  
annual accounting date 年结日期 V"u .u  
annual allowance 每年免税额;年积金;年度津贴;年津 ,3,(/%=k  
annual balance 年度余额 (X?et &  
annual disposable income 每年可动用收入 [B1h0IR  
annual estimates 周年预算 '2:HBJ  
annual fee 年费 (Wu J9  
annual general meeting 周年大会 [rO TWN  
annual growth rate 年增率;每年增长率 ^fqco9^;  
annual long-term supplement 长期个案每年补助金 y{#9&ct&  
annual pensionable emolument 可供计算退休金的年薪 17ol %3 M  
annual report 年报 HxnWM\p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sMDHg  
annual return 周年报表;周年申报表;每年报税表格 "V3f"J?  
Annual Return Rules 《周年报表规则》 wgcKeTD9  
annual review of consumer prices 每年消费物价回顾 &57s//PrX  
annual roll-forward basis 逐年延展方式 \(4kEB2s$  
annual salary 年薪 ;56mkP  
annual statement 年度报表;年度决算表 0ME.O +  
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%#_7  
annuitant 年金受益人 1$RUhxT  
annuity 年金 ;8iK];^  
annuity contract 年金合约 GS qt:<Qs  
annuity on human life 人寿年金 V+>.Gf  
antecedent debt 先前的债项 SLjSNuOP  
ante-dated cheque 倒填日期支票 ;a9`z+ K  
anticipated expenditure 预期开支 slH3c:j\  
anticipated net profit 预期纯利 ]1dnp]r  
anticipated revenue 预期收入 P^-daRb  
anti-inflation measure 反通货膨胀措施 =2&Sw(6j  
anti-inflationary stance 反通货膨胀立场 nJr:U2d  
apparent deficit 表面赤字 &<$YR~g5j$  
apparent financial solvency 表面偿债能力 e .(  
apparent partner 表面合伙人 iji2gWV}h  
application for personal assessment 个人入息课税申请书 H6 V!W\:s  
application of fund 资金应用 +AkMU|6  
application to release as liquidator and to destruct the books of accounts and documents bPMkBm  
申请免除清盘人职务及毁灭帐簿与文件 gbr-C  
appointed actuary 委任精算师 -P>up)p  
appointed auditor 委任核数师;委任审计师 VI(2/**  
appointed trustee 委任的受托人 *U:0c ;h  
appointer 委任人 !wr2OxK*  
apportioned pro rata 按比例分摊 H+?@LPV*N  
apportionment 分配;分摊 ykBq?Vr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Scz/2vNi`  
apportionment formula 分摊方程式 cqZuG}VR  
apportionment of estate duty 遗产税的分摊 D"ecwx{%;C  
appraisal 估价;评估 @mm~i~~KA  
appreciable growth 可观增长 :&\^r=D  
appreciable impact 显着影响 iT,Ya-9"  
appreciable increase 可观增长 " LkI'>3}  
appreciation 增值;升值 0`~#H1TK  
appreciation against other currencies 相对其他货币升值 0~=>:^H'`q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )D8V;g(7F  
appreciation tax 增值税 <wj}y0(  
appropriation 拨款;拨用;拨付 QQW]j;'~  
appropriation account 拨款帐目 2E_d$nsJ  
Appropriation Bill 拨款法案 ~`!{5:v  
appropriation-in-aid system 补助拨款办法 F&)(G\  
approved assets 核准资产 ~7O.}RP0  
approved basket stock 认可一篮子证券 g"|/^G_6S  
approved budget 核准预算 N}X7g0>hV  
approved charitable donation 认可慈善捐款 %WO4uOi:@  
approved charitable institution 认可慈善机构 #4wia%}u  
approved currency 核准货币;认可货币 ]]!&>tOlI  
approved estimates 核准预算 !Jk|ha~r  
approved estimates of expenditure 核准开支预算 "H3DmsB  
approved overseas insurer 核准海外保险人 y%@C-:  
approved overseas trust company 核准海外信托公司 ;pVnBi  
approved pooled investment fund 核准汇集投资基金 p)YI8nW  
approved provident fund scheme 认可公积金计划 .u^4vVz  
approved provision 核准拨款 V}po  
approved redeemable share 核准可赎回股份 .NRSBk  
approved regional stock 认可地区性证券 nv}z%.rRUj  
approved retirement scheme 认可退休金计划 +H6cZ,  
approved subordinated loan 核准附属贷款 rpM jDjW  
arbitrage 套戥;套汇;套利 /~}<[6ZGCY  
arbitrageur 套戥者;套汇者 mj|TWDcj+  
arbitrary amount 临时款项 rw%1>]os  
arrangement 措施;安排;协定 Mx_O'D  
arrears 欠款 54>gr1B  
arrears of pay 欠付薪酬 {-.ZFUZmT  
arrears of revenue 逾期未收税款;逾期未收的帐项 &!0%"4  
articles of association 组织章程;组织细则;组织章程细则 ZK$<"z6{  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 bP HtP\)  
ascertainment of profit 确定利润 ~F^7L5d}C  
"Asia Clear" “亚洲结算系统” BaXf=RsZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =P7!6V\f  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [;,Xp/  
Asian Development Fund [ADF] 亚洲发展基金 gkMyo`  
Asian dollar bond 亚洲美元债券 XyrQJ}WR|  
Asian dollar market 亚洲美元市场 i=aK ?^+  
Asian dollar rate 亚洲美元利率 xk@fBa }  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |>!tqgq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &eY&6I  
asked price 沽盘;喊价;索价;卖方报价 344E4F"ph  
assessable income 应评税入息 ~pG,|\9  
assessable loss 应评税亏损 o@@, }  
assessable profit 应评税利润 %}1v-z  
assessable value 应评税值 4#Id0['  
assessed profit 估定利润 'FN+BvD  
assessed value 经评估价值 u~\l~v^mj  
assessment 评税;评定;估价;评税单 @; 0t+  
assessment number 评税编号;估价编号 !r %u@[(  
assessment of additional tax 补加税评税 ~%Xs"R1c ,  
assessment of performance 业绩评估;实绩评价 L2`a| T=  
Assessor 评税主任 7>!Rg~M  
asset price bubbles 资产价格泡沫 l2 mO{'|C  
asset-backed securities 具资产保证的证券 dH_g:ocA  
assets accretion 资产增值 3}gf %U]L  
assets and liabilities 资产与负债 vq-# %o  
assets betterment statement 资产递增表;资产改进表 CCp&+LRvR  
assets lending 实物放款;有抵押贷款 ql2O%B.6?  
assets of the company passing on the death 死者去世时转移的公司资产 < +X,oxg  
assets pledged as security for liabilities 用作负债抵押的资产 wgFAPZr  
assets portfolio 资产投资组合 29kR7[k  
assets price 资产价格 w3Z;&sFd  
assets quality 资产质素 P{%R*hb]  
assets realization 资产变现 )9s 6(Iu  
assets refinancing arrangement 资产再集资安排 kcio]@#  
assets securitization 资产证券化 B0dv_'L}L  
assets situated outside Hong Kong 在香港以外地方的资产 8}>s{u;W  
assets stripping 削减资产;拆卖资产 1/<Z6 ?U  
assets value 资产值 6hAMk<kx?i  
assignee 承让人 &T2qi'  
assignment 转让;转让书;转让契 6:3F,!J!  
assignment of interest 权益转让 ;'P<#hM[$  
assignment of letters patent and trade mark 专利证书及商标转让 a`_w9r+v  
assignment of property 物业转让;物业转让书 d8% sGH  
assignment right 转让权 qfa[KD)!aB  
assignor 转让人 o7 1f<&1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 M TOZ:b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *wu|(t_ A  
associate member 附属会员 C[s='v~}  
associated body corporate 相联法人团体 C*&FApG  
associated company 相联公司;联属公司 S?e*<s9k  
associated corporation 相联法团 Y7WU4He L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \z[L=  
公认会计师公会〔英国〕 &hSF  
Association of Futures Exchange Brokers 香港期货经纪协会 FC }r~syqA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RC+`sZ E9  
association of underwriters 承保人组织 (U^f0wJg  
assumption of control 接管 J8#3?Lp  
assurance 担保;保险;转易;转易书 *7G5\[gI$  
assurance of interest 权益的转易 ]5sU =\  
at 19XX price 按一九XX年价格计算 p}d+L{"V  
at a discount 按赔价计算;按贴水价格计算;打折扣 sQgJ`+Y8_  
at a premium 按溢价计算;按升水价格计算 _ a -At  
at call 通知付款;按通知 6'6,ySo]  
at constant market price 按固定市价计算 t# <(Q  
at constant price 按固定价格计算 .qg 2zE$0  
at cost 按成本计算 ?i5=sK\  
at current market price 按当时市价计算;按现时市价计算 h[}e5A]}  
at current price 按当时价格计算;按现时价格计算 8s)(e9Sr  
at factor cost 按要素成本计算;按生产要素成本计算 t>%+[7?6  
at money-of-the-day price 按付款当日价格计算 xay~fD  
at or better 按指定或较佳价位〔买卖指令〕 Ae|bAyAK  
at par 按面值计算;平价 j,CVkA*DY  
at sight 见票即付 ^Kfm(E  
at the close 按收市盘 7]lUPLsl  
at the opening 按开市盘 *!&,)''  
attestation 见证;见证条款 J[jzkzSu`  
at-the-money option 平价期权 `| f1^C^  
attorney 受权人;受托代表人 $.T\dm-  
attornment 新拥有人承认书 }CB9H$FkCY  
attributable profit 可归属利润 |P(8T'  
attributable share value 可归属股份价值 j5V{,lf  
Auckland Stock Exchange 奥克兰证券交易所 WdJJt2'  
auction 拍卖 EJaGz\\  
auctioneer 拍卖商 s]Qo'q2  
audit 审计;核数 {RHa1wc  
Audit Commission 审计署 | rwx; +  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9MUg/  
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〕 p n(y4we  
audit review 帐目审查 4StoEgFS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;$/]6@bqB  
audited account 审计帐目;经审计的帐目 ^Q5advxuq  
audited annual account 经审计的周年帐目 8 GW0w  
audited balance sheet 经审计的资产负债表 #55_hY#  
auditor 核数师;核数主任;审计师 hL}AgY@  
auditor's certificate 核数师证明书;审计师证明书 z\+Ug9Of  
auditor's report 核数师报告;审计师报告 iNv"!'|  
Aussie bond 澳元债券 *TC#|5  
austerity budget 紧缩预算 -Gd@baV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `<IaQY  
Australia All Ordinaries Index 澳洲所有普通股票指数 5"2pU{xmK  
Australian Dollar [AUD] 澳元 yLEA bd%+  
Australian Options Market 澳大利亚期权市场 Pm== m9  
Australian Securities Commission 澳洲证券事务监察委员会 H.#zbKj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !A'3Mw\Nm  
Australian Stock Exchange 澳大利亚证券交易所 f=T&$tZ<  
Austrian Schilling [ATS] 奥地利先令 NEff`mwm5)  
authentication 认证;鉴证 X^7n/|%*.  
authority to purchase 委托购买证;委购书 3eR c>^wh  
authorization 认可;核准;授权;授权书 0^mCj<g  
authorization by direction 指示授权 B(,j*,f  
authorization by instruction 指令授权 RLR\*dL1  
authorization by warrant 令状授权 A!IZIT5)m  
authorization of unit trust 单位信托的认可 E5 uk<e_  
authorized agent 指定代理人 :@K~>^+U  
authorized capital 法定资本 $_Q]3"U  
authorized clerk 出市员 J{e`P;ND  
authorized dealer 认可交易商 { \ ]KYI0  
authorized financial institution 认可财务机构 t 4>\ ;  
authorized fund 认可基金 eoxEnCU  
authorized fund house 获授权的基金公司;认可基金公司 qX:Y I3:,@  
authorized institution 认可机构 wrAcVR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bD<hzOa  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *IIuGtS  
authorized insurer 获授权保险人;获认可承保人 &2,^CG  
authorized investment 特准投资项目 Hd?#^X  
authorized person 获授权人 -$ha@ bCWO  
authorized representative 获授权代表 )| 0(#R  
authorized share capital 法定股本 21 N!?DR  
automated quotation system 自动报价系统 \JBPZ~N3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~%QI#s?|  
自动交易系统〔香港期货交易所有限公司〕 $<F9;Z  
automatic adjustment mechanism 自动调整机制 I T gzD"d  
automatic adjustment system 自动调整系统 m\@q2l-  
Automatic Clearing House 自动票据交换所 .RN2os{  
automatic exchange rates accumulation system 自动化汇率累集系统 @|d+T"f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PXo^SHJ+gt  
automatic teller machine [ATM] 自动柜员机 uL |O<  
autopay 自动转帐 8om)A0S  
available assets 可用资产 |DLmMsS4  
available fiscal reserve 现存财政储备 &FY7 D<  
available profit 可用利润 )}i|)^J  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 :aWC6"ik-W  
average 平均;平均数;海损 $\q}A:  
average basic salary 平均基本薪金 )Ag{S[yZ  
average consumer expenditure 平均消费开支;一般消费开支 U)C>^ !Us  
average cost 平均成本 e~PAi8B5  
average cost of land production 增辟土地平均成本 a 3C\?5  
average daily turnover 平均每日成交额 *nlDN4Y[  
average daily wage rate 平均每日工资率 Yge}P:d9  
average expenditure pattern 平均开支模式 8B7~Nq'  
average growth rate 平均增长率 XU6SYC"t%~  
average net fixed assets 固定资产平均净值 /5m~t.Z9M  
average of relatives 相对价格平均数 y)mtSA8  
average price 平均价格 9F2MCqvcm  
average propensity to consume 平均消费倾向;一般消费倾向 1-}M5]Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T~)R,OA7m  
average rate 平均率 `@^s}rt+  
average revenue 平均收入;平均收益 k FCdGl  
average stock 平均库存;平均存货 Y} crE/  
average yearly rent 平均年租 \ k &ZA  
avoidance of double taxation 避免双重课税 e,Sxu[2  
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 fF.sT7Az+  
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