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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: a?1lj,"~R  
A share A股;甲类股份 Lu5lpeSQ  
abatement of tax 减税;减扣免税额 7?"-:q  
ABN AMRO Bank N.V. 荷兰银行 zJH:`~GxE  
above-the-line expenditure 线上项目支出;经常预算支出 tb/`*Yl@  
above-the-line receipt 线上项目收入;经常预算收入 hEMS  
ABSA Asia Limited 南非联合亚洲有限公司 =k\Qx),Ir  
absolute change 绝对数值变更 y"Ios:v@-  
absolute expenditure 实际开支 5a%i%+;N  
absolute guideline figure 绝对准则数字 ]QSQr *  
absolute interest 绝对权益 k< $(  
absolute order of discharge 绝对破产解除令 ~@d4p|K  
absolute profit margin 绝对利润幅度 g+%Pg@[  
absolute value 实值;绝对值 ,Fzuo:{uy  
absolutely vested interest 绝对既得权益 vn1*D-?  
absorbed cost 已吸收成本;已分摊成本 .kc{)d*0K  
absorption 吸收;分摊;合并 r,Tq";N'  
absorption rate 吸收率;摊配率;分摊率 }DFZ9,gQ  
ACB Finance Limited 亚洲商业财务有限公司 ZfVw33z  
acceptable form of reciprocity 合理的互惠条件 OfPv'rW{x  
acceptable rate 适当利率;适当汇率 ;U[W $w[  
acceptance agreement 承兑协议 o-+H-  
acceptance for honour 参加承兑 AB=Wj*f r  
acceptor 承兑人;接受人;受票人 RgSB?  
acceptor for honour 参加承兑人 2Kz407|'  
accident insurance 意外保险 .1F41UyL  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^KUM4. 6  
accident insurance scheme 意外保险计划 &Pe[kCO]  
accident year basis 意外年度基准 R/P9=yvg0  
accommodation 通融;贷款 auHP^O> 4L  
accommodation bill 通融票据;空头票据 0w!:YB,}  
accommodation party 汇票代发人 9S/X,|i  
account balance 帐户余额;帐户结余 x \b+B  
account book 帐簿 siz:YRur  
account collected in advance 预收款项 aE[:9{<|  
account current book 往来帐簿 kJ"}JRA<  
account of after-acquired property 事后取得的财产报告 ![ @i+hl  
account of defaulter 拖欠帐目 Y/]J0D  
account payable 应付帐款 $ E-c%-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 [B@R(z=H  
account receivable 应收帐款 L*zfZ&  
account receivable report 应收帐款报表 g:2\S=  
account statement 结单;帐单;会计财务报表 Cig! 3  
account title 帐户名称;会计科目 S9{&.[O  
accountant's report 会计师报告 6F; |x  
Accountant's Report Rules 会计师报告规则 KvmXRf*z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 U.c~l,5%"  
Accounting Arrangements 《会计安排》 6ANA oWg*  
accounting basis 会计基础 A \-r%&.  
accounting by Official Receiver 破产管理署署长呈交的帐目 PMZ*ECIJU  
Accounting Circular 《会计通告》 q DPl( WXb  
accounting class 会计类别 91|~KR)  
accounting date 记帐日期;会计结算日期 % |G"ZPO?  
accounting for money 款项核算 LX</xI08W  
Accounting Officer 会计主任 JlE b  
accounting period 会计报告期;会计期 Xu& v3Y~k  
accounting policy 会计政策;会计方针 qJK-HF:#  
accounting practice 会计惯例 N**" u"CX  
accounting principle 会计准则 UQnv#a>  
accounting record 会计记录 ^~W s4[Guo  
accounting report 会计报告 d(F4-kBd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tUhr gc  
Accounting Society of China 中国会计学会 G5 *_  
accounting statement 会计报表 xM13OoU  
accounting system 会计制度;会计系统 8X)1bNGqhe  
accounting transaction 会计事项;帐务交易 ,lQfsntk'  
accounting treatment 会计处理 cB_ 3~=fV  
accounting year 会计年度 !yu-MpeG  
accretion 增值;添加 zTg&W7oz  
accrual 应计项目;应累算数目 e_dsBmTh  
accrual basis 应计制;权责发生制 Ns6C xE9  
accrual basis accounting 应计制会计;权责发生制会计 nmoC(| r  
accrue 应累算;应计 t'*2)U  
accrued benefit 应累算利益 q(Zu;ecBN  
accrued charges 应计费用 S#l)|c_~  
accrued cumulative preference share dividend 应累算的累积优先股股息 7l3Dx w/N  
accrued expenses 应累算费用 D)bR-a_^  
accrued interest payable 应付利息;应计未付利息 ZU.f)94u  
accrued interest receivable 应收利息;应计未收利息 iCdq-r/r!6  
accrued right 累算权益 Z4{~  
accruing profit 应累算的利润 :tp{(MF  
accumulated fiscal reserve 累积财政储备 Y|L]#  
accumulated profit 累积利润;滚存溢利 85ND 3F6q4  
accumulated reserve 累积储备 5](,N^u{):  
accumulation of surplus income 累积收益盈余 #Kt5+"+7  
acquired assets 既得资产 v7mg8'  
acquisition 收购;购置;取得 uZ+vYF^  
acquisition cost 购置成本 BV eIj }  
acquisition expenses 购置费用 gPF5|% 3)  
acquisition of 100% interest 收购全部股权 hEAP,)>F  
acquisition of control 取得控制权 w%eEj.MI|i  
acquisition of fixed assets 购置固定资产 iJzW3%E  
acquisition of shell “买壳” c:,K{ZR  
acquisition price 收购价 !CLL{\F  
act of God 天灾 w"OeS;#e:  
acting partner 执事合伙人 `sM^m`yE  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #.|MV}6rQ  
active partner 积极参与的合伙人 A2"$B\j1  
active trading 交投活跃 2fG[q3`  
actual circulation 实际流通 cLm{gd4 W  
actual cost 实际成本 0b+End#mp  
actual expenditure 实际开支;实际支出 ;c|G  
actual income 实际入息;实际收入;实际收益 4n/CS AT1  
actual market 现货市场 8[d6 s  
actual price 现货价;实际价格 :2-!bLo}&  
actual profit 实际利润 ,e+S7 YX  
actual quotation 实盘;实际价位;实际报价 ^A$p)`KR  
actual year basis 按实际年度计算 J4jL%5t  
actuals 实货 5 0<  
actuarial investigation 精算调查 !KLY*bt6  
actuarial principle 精算原则 A~#w gLGn  
actuarial report 精算师报告 -}P/<cu:  
Actuarial Society of Hong Kong 香港精算学会 dgW/5g  
actuarial valuation 精算师估值 ]-g4C t_V  
actuary 精算师 'Ug-64f>  
ad referendum agreement 暂定协议;有待覆核的协定 L%fJH_$_s  
ad valorem duty 从价税;按值征税 T@j@IEGH  
ad valorem duty system 从价税制 hA387?  
ad valorem fee 从价费 Jl{g"N{2u'  
ad valorem tariff 从价关税 qWw{c&{Q],  
additional allowance 额外免税额 O],]\M{GL  
additional amount for unexpired risk 未过期风险的额外款额 v Yw$m#@  
additional assessable profit 补加应评税利润 #& &  
additional assessment 补加评税 ;"+]bne~  
additional commitment 额外承担 rB.LG'GG]  
additional commitment vote 额外承担拨款 W(jP??up  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eG%Q 3h  
additional dependent parent allowance 供养父母额外免税额 e*pYlm  
additional provision 额外拨款 %$zX a%A  
additional stamp duty 附加印花税 ){"-J&@?  
additional tax 补加税罚款;补加税款 7hl,dtn7  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8&++S> <  
adjudged bankrupt 被裁定破产 we2D!Ywr  
adjudicated bankrupt 裁定破产人 9pq-"?vHY0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 TbR!u:J  
adjudication of bankruptcy 裁定破产;宣告破产  ui1h M  
adjudication of insolvency 裁定无力偿还债务 R% )7z)~  
adjusted actual 经调整的实数;调整后的实数 R2dCp|6A  
adjusted current assets 经调整的流动资产;调整后的流动资产 -+&sPrQ  
adjusted figure 经调整的数字;调整后的数额 |v= */e  
adjusted liabilities 经调整的负债;调整后的负债 YE1X*'4  
adjusted loss 经调整的亏损;调整后的亏损 Uf<IXx&;  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 <jtu/U]78|  
adjusted profit 经调整的利润;调整后的利润 I 2*\J)|f  
adjusted surplus 经调整的盈余额;调整后的盈余额 Ui05o7xg~p  
adjusted value 经调整的价值;调整后的价值 ]VHO'z\m  
adjustment 调整;修订;理算〔保险〕 .{66q#.  
adjustment centre 调剂中心 H]&^>Pvh  
adjustment lag 调整过程的时间差距;调整时差 Lb%:u5X\D@  
adjustment mechanism 调整机制 W3Dtt-)E  
adjustment of loss 亏损调整 DeGcS1_?  
adjustment process 调整过程;调整程序 ^:,I #]  
adjustment range 调整幅度 "[wP1n!G  
administered exchange rate 受管制汇率 T |ZJ$E0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o7t#yw3  
administration expenses 行政费用 }XIUz|  
administration fee 手续费;行政费 "78BApjWT6  
administration in bankruptcy 破产管理 rWxQ;bb#  
administration order 遗产管理令 75RQ\_zDu  
administrator 管理人;遗产管理人 SD=9fh0l  
administrator of the estate 遗产管理人 w$[ck=  
admission of debt 债项承认书 aDVBi: _  
admission of proof 接纳债权证明 TZ]o6Bb  
advance 放贷款项;垫付款项;预支款项;预付款项 \,yX3R3}.~  
advance account 暂支帐目;预付款帐户 <h mRr  
advance compensation 预付补偿金 KcF#c_f   
advance from shareholder 股东垫款 Qj(|uGqm3  
advance pending reimbursement 预支以待日后付还 ljw>[wNv  
advanced economy 先进经济体系 _.K<#S  
advancement 预付;预付财产 i2 m+s;  
advances warrant 垫款令 ip2BvN&  
advancing 贷出 {igVuZ(>en  
adverse balance 逆差 Evb %<`gd  
adverse exchange 逆汇 ewp&QH4  
advertisement addressed to shareholders 在报章刊登的致股东通告 Nt P=m @  
advice for collection 托收通知书 FOD_m&+  
advice of drawing 提款通知书;汇票通知书 ?;?$\ b=  
advice of payment 付款通知 [Z{0|NR  
Advisory Committee [Securities and Futures Commission] qo5WZ be  
谘询委员会〔证券及期货事务监察委员会〕 J G3#(DVc;  
Advisory Committee on Diversification 经济多元化谘询委员会 \EOPlyf8x  
affidavit 誓章;遗产申报誓章 U+'h~P'4  
affidavit of no receipt 述明无收款的誓章 e$=0.GWT  
affiliate 联号;联营公司;附属公司 t+m ug  
affiliated company 附属公司;联号;联营公司 -KFozwr5/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zIh`Vw,t0  
affordability 负担能力 m{ C  
African Development Bank [AfDB] 非洲开发银行 Q:sw*7"F  
after-acquired property 事后取得的财产 Qr$Ay3#k  
after-hours dealing 市后交易 \KT}T  
after-tax profit 税后盈利;税后利润;税后溢利 9ld'SB:#  
agency agreement 代理协议 */E5<DO  
agency expenses 代理机构的开支 =U_O;NC  
agency fee 代理费 }='1<~0  
Agency Law 《代理法》 <ZgbmRY8  
agent 代理人;承销人 M3/_E7Qoj  
agent of company 公司代理人 gDBdaxR<  
agent's fee 代理人费;经纪费 9 M!J7 W  
aggregate 总计;总数;总体数字 Qlgii_?#@  
aggregate amount 总款额;总额 =RH7j  
aggregate assets and liabilities 总体资产与负债 3( `NHS~h  
aggregate at constant price 按固定价格计算的总体数字 O'~;|-Z<  
aggregate demand 总需求 ;&MI M`&$  
aggregate gross position 总持仓量 9#ZR0t.cY  
aggregate limit 总限额 fC^POLn[f  
aggregate of salaries tax 合计薪俸税 PcQqdU^!  
aggregate performance 总体表现;总体业绩 nK;c@!~pS  
aggregate supply 总体供应 EG3?C  
aggregate surplus 总盈余 92)e/t iP  
aggregate total 整体总额 @?\[M9yK  
aggregate value 总值;合计价值 tv8}O([  
aggregated basis 合计基准 mu#  a  
aggregated net chargeable income 合计应课税入息实额 (_$'e%G0  
aggregation 合并计算;合计;总和 E4dN,^_ F!  
aggregation of incomes of husband and wife 夫妇入息合并计算 '+*{u]\  
aggregation of property 财产的总和 1.y|bB+kB  
agio 差价;贴水 K`#bLCXEV0  
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》 :{ Q[kYj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y:+4-1  
《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》 2#?qey  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MH=;[| N  
《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》 BA t0YE`-,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1# -=|:U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %`1 p8>n  
agreement for a settlement 授产协议 tsvh/)V  
agreement for assignment 转让协议 \C.s%m  
agreement for sale 售卖协议;买卖协议 w5tcO%+k1  
agreement for sale and purchase 买卖协议 qKL mL2O  
agreement for the payment of interest 支付利息协议 v"N%w1`.e  
agreement for the repayment of money 还款协议 qL?`l;+  
agreement of reinsurance 再保险协议 |H7f@b]Sk  
Agricultural Bank of China 中国农业银行 fNTe_akp  
air passenger departure tax 飞机乘客离境税 eJ O+MurO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^CWxYDG*  
airport tax 机场税 oUG!=.1}K5  
alcohol duty 酒精税 K:\db'``  
alienation 让与;让渡;转让 (np60mX<  
alimony 生活费;赡养费 cczV}m2)  
All Ordinaries Index [AOI] 所有普通股指数 z c7P2@  
all risks 全险;综合险 iR(jCD?) Y  
All Sales Record for Stock Market 《股票市场成交报告》 ,/ bv3pE  
Allied Capital Resources Limited 新联财务有限公司 F2 #s^4Ii  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 01/yog  
allocation letter 拨款信件 >p;cbp[ht  
allocation of fund 分配款项;预留款项 #)hJ.0~3  
allocation of profit 利润分配;溢利分配 Bp>Z?"hTe  
allocation warrant 拨款令 (viGL|Ogn  
allotment 分配;配股 bw& U[|A0%  
allotment notice 股份配售通知;配股通知 @K:TGo,%I  
allotment of shares 股份分配 Q5~Y;0'  
allowable 可获宽免;免税的 D?:AHj%gW  
allowable business loss 可扣除的营业亏损 ?<"H Io  
allowable expenses 可扣税的支出 s2rwFj8 |  
allowance 免税额;津贴;备抵;准备金 qkk!1W  
allowance for debts 债项的免税额 >^5U XQr  
allowance for depreciation by wear and tear 耗损折旧免税额 r[ }5<S Q  
allowance for funeral expenses 殡殓费的免税额 ,8^QV3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y m~  
allowance for repairs and outgoings 修葺及支出方面的免税额 o+j~~P  
allowance to debtor 给债务人的津贴 <+\ w.!  
alteration of capital 资本更改 |}Wm,J  
alternate trustee 候补受托人 B(TE?[ #  
amalgamation 合并 "g=g' W#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,q|;`?R;  
ambit of charges 征税范围;收费范围 CV )v6f  
amended valuation 经修订的估值 SZ'2/#R>  
American Commodities Exchange 美国商品交易所 [@LA<Z_  
American Express Bank Limited 美国运通银行 N=[# "4I  
American Stock Exchange 美国证券交易所 \2Atm,#4  
amortization 摊销 v@^P4cu;  
amount due from banks 存放银行同业的款项 ? f\ ~:Gm/  
amount due from banks abroad 存放海外银行同业的款项 YLVZ]fN=>  
amount due from holding companies 控股公司欠款  wq@{85  
amount due from local banks 存放本港银行同业的款项 _)U[c;^6  
amount due to banks 银行同业的存款 i SD?y#  
amount due to banks abroad 海外银行同业的存款 )J<VDO:_YA  
amount due to holding companies 控股公司存款 7)U08"  
amount due to local banks 本港银行同业的存款 'W2B**}  
amount due to outport banks 外埠银行同业的存款 ?7]UbtW[  
amount for note issue 发行纸币的款额 / 8 0Q  
amount of bond 担保契据的款额 ;Or]x?-  
amount of consideration 代价款额 q{:]D(   
amount of contribution 供款数额 nhZ^`mP  
amount of indebtedness 负债款额 ,6iXlch  
amount of principal of the loan 贷款本金额 Je1'0h9d  
amount of rates chargeable 应征差饷数额 Q?uHdmY*X  
amount of share capital 股本额 3{*nG'@Mal  
amount of sums assured 承保款额 Q eZg l!  
amount of variation 变动幅度 S_ELV#X  
amount of vote 拨款数额 \J0fr'(S  
amount payable 应付款额 E[8R )xC@  
amount receivable 应收款额 2#hfBJg@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k=D}i\F8  
analysis 分析 [')C]YQb=  
ancillary risk 附属风险 ,N`cH\  
annual account 周年帐目;周年帐目报表;年度决算;年结 e*?@6E  
annual accounting date 年结日期 )GC9%mF;  
annual allowance 每年免税额;年积金;年度津贴;年津 _ a`J>~$  
annual balance 年度余额 _d`)N  
annual disposable income 每年可动用收入 &u}]3E'-k  
annual estimates 周年预算 :*6#(MX  
annual fee 年费 ,u&K(Z%  
annual general meeting 周年大会 lI*uF~ 'D  
annual growth rate 年增率;每年增长率 W8><  
annual long-term supplement 长期个案每年补助金 6PyODW;R/5  
annual pensionable emolument 可供计算退休金的年薪 P1>?crw  
annual report 年报 XJI ff$K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (G<fvl!~  
annual return 周年报表;周年申报表;每年报税表格 $(=0J*ND"  
Annual Return Rules 《周年报表规则》 WPpS?  
annual review of consumer prices 每年消费物价回顾 KW 78J~u+  
annual roll-forward basis 逐年延展方式 M?QK4Zxb6U  
annual salary 年薪 1X,\:F.-+  
annual statement 年度报表;年度决算表 px>g  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #x|IEjoa  
annuitant 年金受益人 7~2c"WE  
annuity 年金 Fd(o8z8Q  
annuity contract 年金合约 %~$coZY^  
annuity on human life 人寿年金 kx.8VUoM V  
antecedent debt 先前的债项 ]qPrXuS/  
ante-dated cheque 倒填日期支票 J7Y lmi  
anticipated expenditure 预期开支  Bl1^\[#  
anticipated net profit 预期纯利 4u}jkd$]*  
anticipated revenue 预期收入 W0qn$H  
anti-inflation measure 反通货膨胀措施 >5c38D7k)  
anti-inflationary stance 反通货膨胀立场 ?Zv>4+Y'  
apparent deficit 表面赤字 ["7]EW\!:  
apparent financial solvency 表面偿债能力 >)6d~  
apparent partner 表面合伙人 lV ra&5  
application for personal assessment 个人入息课税申请书 p/WE[8U  
application of fund 资金应用 .wvgH i  
application to release as liquidator and to destruct the books of accounts and documents *:tfz*FG$G  
申请免除清盘人职务及毁灭帐簿与文件 tB/'3#o  
appointed actuary 委任精算师 ,\^RyHg  
appointed auditor 委任核数师;委任审计师 :|TQi9L$rj  
appointed trustee 委任的受托人 ^EF VjGM  
appointer 委任人 fB"It~ p  
apportioned pro rata 按比例分摊 |Zm'!-_  
apportionment 分配;分摊 JuM4Njz|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O;C C(  
apportionment formula 分摊方程式 }h=}!R'm   
apportionment of estate duty 遗产税的分摊 >Nr~7s  
appraisal 估价;评估 9JBVG~m+  
appreciable growth 可观增长 25wvB@0&  
appreciable impact 显着影响 >uy(N  
appreciable increase 可观增长 ;/s##7qf  
appreciation 增值;升值 `Dp_c&9]  
appreciation against other currencies 相对其他货币升值 D wtvtglqV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t1rAS.z&  
appreciation tax 增值税 t=BXuFiu  
appropriation 拨款;拨用;拨付 :9Mqwgk,;3  
appropriation account 拨款帐目 )gPkL r  
Appropriation Bill 拨款法案 !'f.g|a  
appropriation-in-aid system 补助拨款办法 W>cHZ. _  
approved assets 核准资产 *DS>#x@3*i  
approved basket stock 认可一篮子证券 mh" 9V5T  
approved budget 核准预算 {T'M4y=)i  
approved charitable donation 认可慈善捐款 _<m yM2z  
approved charitable institution 认可慈善机构 rcU*6`IWA  
approved currency 核准货币;认可货币 ''3b[<  
approved estimates 核准预算 dk[MT'DV  
approved estimates of expenditure 核准开支预算 8h'*[-]70u  
approved overseas insurer 核准海外保险人 ipH'}~=ID  
approved overseas trust company 核准海外信托公司 K!jMW  
approved pooled investment fund 核准汇集投资基金 )7;E,m<:tO  
approved provident fund scheme 认可公积金计划 gq~6 jf>  
approved provision 核准拨款 i/{`rv*K[  
approved redeemable share 核准可赎回股份 w6<zPrA  
approved regional stock 认可地区性证券 F$nc9x[S  
approved retirement scheme 认可退休金计划 &)Z]nNVb  
approved subordinated loan 核准附属贷款 ?v@pB>NZ  
arbitrage 套戥;套汇;套利 /j$`Cq3I  
arbitrageur 套戥者;套汇者 rPXy(d1<`S  
arbitrary amount 临时款项 ;JV(!8[  
arrangement 措施;安排;协定 3\E G  
arrears 欠款 '8V>:dy>  
arrears of pay 欠付薪酬 -W'T3_  
arrears of revenue 逾期未收税款;逾期未收的帐项 cZ l/8?dj}  
articles of association 组织章程;组织细则;组织章程细则 l invK.Lf  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 } 3JOC!;;  
ascertainment of profit 确定利润 bW?cb5C  
"Asia Clear" “亚洲结算系统” &E0L 2gbI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zya2 O?s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -4LckY=]1  
Asian Development Fund [ADF] 亚洲发展基金 " gQJeMU  
Asian dollar bond 亚洲美元债券 :@]%n~x  
Asian dollar market 亚洲美元市场 45U!\mG  
Asian dollar rate 亚洲美元利率 ? uu,w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V8-*dE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @*^%^ P  
asked price 沽盘;喊价;索价;卖方报价 hzV= 7  
assessable income 应评税入息 L,_Z:\^  
assessable loss 应评税亏损 k r ga!,I  
assessable profit 应评税利润 bD4aSubN  
assessable value 应评税值 .)[0yW&  
assessed profit 估定利润 . l-eJ  
assessed value 经评估价值 b<\aJb{2  
assessment 评税;评定;估价;评税单 +(/' b' *  
assessment number 评税编号;估价编号 T))F r:  
assessment of additional tax 补加税评税 2P2/]-6s#r  
assessment of performance 业绩评估;实绩评价 "fOxS\er  
Assessor 评税主任 1^AG/w  
asset price bubbles 资产价格泡沫 DM=`hyf(v  
asset-backed securities 具资产保证的证券 (Q[(]dfc  
assets accretion 资产增值 A?4s+A@Eg  
assets and liabilities 资产与负债 1;"DIsz@d  
assets betterment statement 资产递增表;资产改进表 ),5|Ves;t[  
assets lending 实物放款;有抵押贷款 _ 0h)O  
assets of the company passing on the death 死者去世时转移的公司资产 L.Tu7+M4  
assets pledged as security for liabilities 用作负债抵押的资产 c$b~? Mx  
assets portfolio 资产投资组合 {N'<_%cu  
assets price 资产价格 ~fY\;  
assets quality 资产质素 '@G=xYR  
assets realization 资产变现 fp?cb2'7  
assets refinancing arrangement 资产再集资安排 {vox x&UX  
assets securitization 资产证券化 ?4H>1Wkb  
assets situated outside Hong Kong 在香港以外地方的资产 JN> h:  
assets stripping 削减资产;拆卖资产 h)pYV>!d  
assets value 资产值 kj/v$m  
assignee 承让人 >bbvQb +j  
assignment 转让;转让书;转让契 P&5kO;ia  
assignment of interest 权益转让 Yx':~  
assignment of letters patent and trade mark 专利证书及商标转让 nNpXkI:  
assignment of property 物业转让;物业转让书 82KWe=  
assignment right 转让权 /4{IxQk  
assignor 转让人 vu|-}v?:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 -h%1rw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4gh` >  
associate member 附属会员 O\q-Ai  
associated body corporate 相联法人团体 Tu&W7aoX5  
associated company 相联公司;联属公司 ufvjW]   
associated corporation 相联法团 !eA6Ejf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?L+|b5RS  
公认会计师公会〔英国〕 <m0m8p"G  
Association of Futures Exchange Brokers 香港期货经纪协会 \ fSo9$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tNC ;CP#R+  
association of underwriters 承保人组织 ^7iP!-w/  
assumption of control 接管 bBgyLyg  
assurance 担保;保险;转易;转易书 {4YD_$4W  
assurance of interest 权益的转易 e {805^X}  
at 19XX price 按一九XX年价格计算 80"oT'ZFh  
at a discount 按赔价计算;按贴水价格计算;打折扣 P 9?I]a)G  
at a premium 按溢价计算;按升水价格计算 -muP.h/  
at call 通知付款;按通知 I/)*pzt8  
at constant market price 按固定市价计算 N?><%fra  
at constant price 按固定价格计算 Wp(Rw4j  
at cost 按成本计算 gPcOm b  
at current market price 按当时市价计算;按现时市价计算 gVI T6"/  
at current price 按当时价格计算;按现时价格计算 ^a?g~G  
at factor cost 按要素成本计算;按生产要素成本计算 X]c>clk,  
at money-of-the-day price 按付款当日价格计算 X6so)1jJ  
at or better 按指定或较佳价位〔买卖指令〕 r:--DKt  
at par 按面值计算;平价 J!d=aGY0-  
at sight 见票即付 9T%b#~?3P  
at the close 按收市盘 ",P?jgs^g5  
at the opening 按开市盘 H?wf%0  
attestation 见证;见证条款 EqF>=5*  
at-the-money option 平价期权 h.4FY<  
attorney 受权人;受托代表人 `i)Pf WdBN  
attornment 新拥有人承认书 >6Ody<JPHP  
attributable profit 可归属利润 Mk8k,"RG&Z  
attributable share value 可归属股份价值 9\!=i  
Auckland Stock Exchange 奥克兰证券交易所 Rh%C$d(  
auction 拍卖 Sv t%*j  
auctioneer 拍卖商 Z.,pcnaQb  
audit 审计;核数 !dOpLUh l  
Audit Commission 审计署 C=x70Y/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k|3hs('y|  
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〕 vf?Xt  
audit review 帐目审查 GsU.Lkf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bwe)_<c  
audited account 审计帐目;经审计的帐目 9v?rNJs  
audited annual account 经审计的周年帐目 }#phNn6  
audited balance sheet 经审计的资产负债表 R#4f_9e<Z  
auditor 核数师;核数主任;审计师 ~WKWx.ul  
auditor's certificate 核数师证明书;审计师证明书 Q& S 7_  
auditor's report 核数师报告;审计师报告 ]e(\<R6Gf  
Aussie bond 澳元债券 <$Dj ags,F  
austerity budget 紧缩预算 kJpr:4;@_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @YbZ"Jb  
Australia All Ordinaries Index 澳洲所有普通股票指数 _V(FHjY  
Australian Dollar [AUD] 澳元  z uI7Px  
Australian Options Market 澳大利亚期权市场  3 EOuJ  
Australian Securities Commission 澳洲证券事务监察委员会 FZtT2Z4&i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L b-xc]  
Australian Stock Exchange 澳大利亚证券交易所 wo9`-o6  
Austrian Schilling [ATS] 奥地利先令 cp2a @  
authentication 认证;鉴证 z-^/<u1p  
authority to purchase 委托购买证;委购书 @T] G5|\ok  
authorization 认可;核准;授权;授权书 H $mZ?  
authorization by direction 指示授权 ~toR)=Yv  
authorization by instruction 指令授权 <4P.B?-/t  
authorization by warrant 令状授权 \d-9Ndp nf  
authorization of unit trust 单位信托的认可 *Rgl(Ba  
authorized agent 指定代理人 /Nns3oE  
authorized capital 法定资本 &neB$m3y  
authorized clerk 出市员 ce7 $# #f  
authorized dealer 认可交易商 6\USeZh  
authorized financial institution 认可财务机构 @?5pY^>DK  
authorized fund 认可基金 @./ @"mR<  
authorized fund house 获授权的基金公司;认可基金公司 W4"1H0s`l  
authorized institution 认可机构 )!=fy']  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ??z&w`Yy,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]0=THq\H  
authorized insurer 获授权保险人;获认可承保人 sN ZOm$  
authorized investment 特准投资项目 R0e!b+MZ.  
authorized person 获授权人 C:z7R" yj  
authorized representative 获授权代表 IwR=@Ne8  
authorized share capital 法定股本 B$MHn?  
automated quotation system 自动报价系统 UaBNoD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ls'8  
自动交易系统〔香港期货交易所有限公司〕 R'qBG(?i  
automatic adjustment mechanism 自动调整机制 Y8for'  
automatic adjustment system 自动调整系统 ,qj M1xkL$  
Automatic Clearing House 自动票据交换所 T;v^BVn  
automatic exchange rates accumulation system 自动化汇率累集系统 S e|h]+G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &?# YjU"  
automatic teller machine [ATM] 自动柜员机 #>2cfZ`6'J  
autopay 自动转帐 JPpNCC.b  
available assets 可用资产 \`W8#fob  
available fiscal reserve 现存财政储备 j43i:c;F  
available profit 可用利润 rh T!8dTk  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 74a k|(!  
average 平均;平均数;海损 M$e$%kPShE  
average basic salary 平均基本薪金 #M<u^$Jz  
average consumer expenditure 平均消费开支;一般消费开支 !}q@O-}j  
average cost 平均成本 \O)u' Bu  
average cost of land production 增辟土地平均成本 (zw.?ADPCT  
average daily turnover 平均每日成交额 tR(L>ZG{  
average daily wage rate 平均每日工资率 vy5I#q(k  
average expenditure pattern 平均开支模式 g{JH5IZ~  
average growth rate 平均增长率 [6)vD@  
average net fixed assets 固定资产平均净值 V o%GO 9b;  
average of relatives 相对价格平均数 = Q"(9[Az  
average price 平均价格 O^IS:\JX&  
average propensity to consume 平均消费倾向;一般消费倾向 3 <Zo{;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 y1#QP3'Z1  
average rate 平均率 2[Xe:)d  
average revenue 平均收入;平均收益 06I(01M1   
average stock 平均库存;平均存货 USH>`3  
average yearly rent 平均年租 +1Pu29B0  
avoidance of double taxation 避免双重课税 G$s=P  
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 lr$,=P`  
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