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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: mW[w4J+7P  
A share A股;甲类股份 ettBque  
abatement of tax 减税;减扣免税额 U4Y)Jk  
ABN AMRO Bank N.V. 荷兰银行 %< ;u JP K  
above-the-line expenditure 线上项目支出;经常预算支出 vKPLh   
above-the-line receipt 线上项目收入;经常预算收入 %RwWyzm#\  
ABSA Asia Limited 南非联合亚洲有限公司 n/BoK6g  
absolute change 绝对数值变更  xi<}n#  
absolute expenditure 实际开支 WSU/Z[\`H  
absolute guideline figure 绝对准则数字 Zs0;92WL  
absolute interest 绝对权益 pwSkwJ]  
absolute order of discharge 绝对破产解除令 {#@[ttw$U  
absolute profit margin 绝对利润幅度 ~z41$~/  
absolute value 实值;绝对值 &{wRBl#  
absolutely vested interest 绝对既得权益 mo4F\$2N  
absorbed cost 已吸收成本;已分摊成本 S+eu3nMq  
absorption 吸收;分摊;合并 tNqSCjQ~_c  
absorption rate 吸收率;摊配率;分摊率 x6\VIP"9L  
ACB Finance Limited 亚洲商业财务有限公司 v13\y^t  
acceptable form of reciprocity 合理的互惠条件 n^55G>"0|  
acceptable rate 适当利率;适当汇率 {fEb>  
acceptance agreement 承兑协议 j~+(#|  
acceptance for honour 参加承兑 @kT@IQkri  
acceptor 承兑人;接受人;受票人 i-WP#\s  
acceptor for honour 参加承兑人 vz:VegS  
accident insurance 意外保险 (VCJn<@@  
Accident Insurance Association of Hong Kong 香港意外保险公会 0[uOKFgE  
accident insurance scheme 意外保险计划 9&kPcFX B  
accident year basis 意外年度基准 j+lcj&V#  
accommodation 通融;贷款 r>KmrU4Q  
accommodation bill 通融票据;空头票据  C !v%6[  
accommodation party 汇票代发人 BGH'&t_5  
account balance 帐户余额;帐户结余 )"tM[~e`  
account book 帐簿 2}.~ 6EU/  
account collected in advance 预收款项 n#?y;Y\  
account current book 往来帐簿 #IqRu:csp  
account of after-acquired property 事后取得的财产报告 p? VDBAx  
account of defaulter 拖欠帐目 w JgH15oB  
account payable 应付帐款 +>Y]1IlI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #4nBov3d  
account receivable 应收帐款 e!w{ap8u  
account receivable report 应收帐款报表 tk 5 p@l  
account statement 结单;帐单;会计财务报表 QR-pji y  
account title 帐户名称;会计科目 ?vik2RW  
accountant's report 会计师报告 Lcy6G%A  
Accountant's Report Rules 会计师报告规则 AEFd,;GF  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j,i)ecZ>  
Accounting Arrangements 《会计安排》 DbR!s1ux  
accounting basis 会计基础 Gp?pSI,b.t  
accounting by Official Receiver 破产管理署署长呈交的帐目 I&^hG\D  
Accounting Circular 《会计通告》 W^;4t3eQf  
accounting class 会计类别 X*Q<REDB  
accounting date 记帐日期;会计结算日期 u Vv %k5  
accounting for money 款项核算 EuVA"~PA  
Accounting Officer 会计主任 *|6vCR  
accounting period 会计报告期;会计期 j39"iAn  
accounting policy 会计政策;会计方针 u?z,Vs"  
accounting practice 会计惯例 =yJV8%pa  
accounting principle 会计准则 [%Z{Mp'g  
accounting record 会计记录 ?aB%h |VA  
accounting report 会计报告 VGCd)&s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &[PA?#I`  
Accounting Society of China 中国会计学会 E3CwA8)k  
accounting statement 会计报表 ;kG"m7-/  
accounting system 会计制度;会计系统 < jX5}@`z  
accounting transaction 会计事项;帐务交易 9RK.+ 2  
accounting treatment 会计处理 I&&;a.  
accounting year 会计年度 iK5[P  
accretion 增值;添加 }-Nc}%5  
accrual 应计项目;应累算数目 vMJ_n=Vf  
accrual basis 应计制;权责发生制 X VKRT7U  
accrual basis accounting 应计制会计;权责发生制会计 X VH( zJ  
accrue 应累算;应计 a=B $L6*4  
accrued benefit 应累算利益 %82:?fq  
accrued charges 应计费用 v[DxWs8q  
accrued cumulative preference share dividend 应累算的累积优先股股息 xj]^<oi<  
accrued expenses 应累算费用 Efpj u(   
accrued interest payable 应付利息;应计未付利息 e+ m(g  
accrued interest receivable 应收利息;应计未收利息 3Zpq#  
accrued right 累算权益 4 4WyfpTJ*  
accruing profit 应累算的利润 NUtKT~V  
accumulated fiscal reserve 累积财政储备 1:|o7`  
accumulated profit 累积利润;滚存溢利 Iy4 RE P|  
accumulated reserve 累积储备 (Dba!zSs  
accumulation of surplus income 累积收益盈余 *u[@C  
acquired assets 既得资产 KfC{/J\   
acquisition 收购;购置;取得 m.5@q mQ  
acquisition cost 购置成本 eG dFupfz  
acquisition expenses 购置费用 g\49[U}[~F  
acquisition of 100% interest 收购全部股权 SHnMqaq  
acquisition of control 取得控制权 Y$ KR\ m  
acquisition of fixed assets 购置固定资产 =|c7#GaiF  
acquisition of shell “买壳” x97L>>|  
acquisition price 收购价 OSh'b$Z  
act of God 天灾 v>j<ky   
acting partner 执事合伙人 i DsY 5l  
active market 买卖活跃的市场;交投畅旺的市场;旺市 G}dq ft5"  
active partner 积极参与的合伙人 |$GPJaNqa  
active trading 交投活跃 Hr}\-$  
actual circulation 实际流通 {uqP+Cs  
actual cost 实际成本 Pvm pWa  
actual expenditure 实际开支;实际支出 dD 6jMl  
actual income 实际入息;实际收入;实际收益 aOUTKyR ~  
actual market 现货市场 *iSE)[W  
actual price 现货价;实际价格 g`6I,6G  
actual profit 实际利润 .F\[AD 5  
actual quotation 实盘;实际价位;实际报价 z4]z3U<}3]  
actual year basis 按实际年度计算 AZ\f6r{  
actuals 实货 W6u(+P]("  
actuarial investigation 精算调查 ?. L]QU  
actuarial principle 精算原则 x|Ms2.!  
actuarial report 精算师报告 xHkxrXqeI  
Actuarial Society of Hong Kong 香港精算学会 A(+V{1 L'  
actuarial valuation 精算师估值 Hm~.u.)\.  
actuary 精算师 iQiXwEAi[  
ad referendum agreement 暂定协议;有待覆核的协定 ;hd%w mE  
ad valorem duty 从价税;按值征税 +.u HY`A  
ad valorem duty system 从价税制 #=F{G4d)!=  
ad valorem fee 从价费 Gy'/)}}Z  
ad valorem tariff 从价关税 |B2>}Y/  
additional allowance 额外免税额 =6qSo @  
additional amount for unexpired risk 未过期风险的额外款额 K@"B^f0mU  
additional assessable profit 补加应评税利润 83)m#  
additional assessment 补加评税 $?OQtz@  
additional commitment 额外承担 #zb67mg~  
additional commitment vote 额外承担拨款 [E9_ZdB T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cNy*< Tv  
additional dependent parent allowance 供养父母额外免税额 {{ 1qk G9$  
additional provision 额外拨款 k/Q8:qA  
additional stamp duty 附加印花税 sv!6z Js  
additional tax 补加税罚款;补加税款 [|C  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *M$$%G(4  
adjudged bankrupt 被裁定破产 E7<l^/<2S+  
adjudicated bankrupt 裁定破产人 J8&0l&~ 6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &~=d;llkT  
adjudication of bankruptcy 裁定破产;宣告破产 ~UwqQD1p  
adjudication of insolvency 裁定无力偿还债务 }fhGofN$e  
adjusted actual 经调整的实数;调整后的实数 h~=~csya:  
adjusted current assets 经调整的流动资产;调整后的流动资产 :p$Q3  
adjusted figure 经调整的数字;调整后的数额 {J;(K~>?m  
adjusted liabilities 经调整的负债;调整后的负债 F]RZP/D`  
adjusted loss 经调整的亏损;调整后的亏损 AbX#wpp!  
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  "'Q~&B;@  
adjusted profit 经调整的利润;调整后的利润 !]8QOn7=  
adjusted surplus 经调整的盈余额;调整后的盈余额 DeQ ZDY //  
adjusted value 经调整的价值;调整后的价值 Rf{YASPIw&  
adjustment 调整;修订;理算〔保险〕 q9Lq+4\  
adjustment centre 调剂中心 h,MaF<~  
adjustment lag 调整过程的时间差距;调整时差 &sJ6k/l  
adjustment mechanism 调整机制 ?:7$c  
adjustment of loss 亏损调整 OHH\sA  
adjustment process 调整过程;调整程序 Ma ]*Pled  
adjustment range 调整幅度 YgQb(umK  
administered exchange rate 受管制汇率 y@ c[S;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {@tO9pc`8  
administration expenses 行政费用 t+Qx-sW  
administration fee 手续费;行政费 U6YQ*%mZ_  
administration in bankruptcy 破产管理 \.=,}sV2Z  
administration order 遗产管理令 a0`(* #P  
administrator 管理人;遗产管理人 T>5N$i  
administrator of the estate 遗产管理人 Et&PzDvU  
admission of debt 债项承认书 <4"Bb_U  
admission of proof 接纳债权证明 LiEDTXRz  
advance 放贷款项;垫付款项;预支款项;预付款项 '*K%\]  
advance account 暂支帐目;预付款帐户 CI|#,^  
advance compensation 预付补偿金 ^W0eRT  
advance from shareholder 股东垫款 XU`vs`/   
advance pending reimbursement 预支以待日后付还 |O*?[|`H  
advanced economy 先进经济体系 ,,h>_IA  
advancement 预付;预付财产 h0-CTPQ7A  
advances warrant 垫款令 u)Vn7zh  
advancing 贷出 ?+byRoY>&g  
adverse balance 逆差 NLev(B:OQH  
adverse exchange 逆汇 t2FA|UF  
advertisement addressed to shareholders 在报章刊登的致股东通告 *3y_FTh8ra  
advice for collection 托收通知书 H<l0]-S{  
advice of drawing 提款通知书;汇票通知书 <07~EP  
advice of payment 付款通知 0)9n${P7d  
Advisory Committee [Securities and Futures Commission] $$T a  
谘询委员会〔证券及期货事务监察委员会〕 |u[@g`Z  
Advisory Committee on Diversification 经济多元化谘询委员会 "l(<<Ha/  
affidavit 誓章;遗产申报誓章 6+SaO !lR  
affidavit of no receipt 述明无收款的誓章 g:&PjKA  
affiliate 联号;联营公司;附属公司 Gr~J-#a3~D  
affiliated company 附属公司;联号;联营公司 fs, >X!l+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zy8D&7Ytf  
affordability 负担能力  N1dM,H  
African Development Bank [AfDB] 非洲开发银行 E$4Ik.k  
after-acquired property 事后取得的财产 T ?{F7  
after-hours dealing 市后交易 i >BQRbU  
after-tax profit 税后盈利;税后利润;税后溢利 m3`J9f,c/  
agency agreement 代理协议 9#\oGzDN  
agency expenses 代理机构的开支 ~@D{&7@  
agency fee 代理费 #ahe@|E'Y  
Agency Law 《代理法》 z+j3j2  
agent 代理人;承销人 M{X; H'2  
agent of company 公司代理人 4`:Eiik&p  
agent's fee 代理人费;经纪费 lh;;%@1DM  
aggregate 总计;总数;总体数字 n7bML?f'  
aggregate amount 总款额;总额 t#nRa Pzp  
aggregate assets and liabilities 总体资产与负债 Ol X otp8  
aggregate at constant price 按固定价格计算的总体数字 wkD"EuW(  
aggregate demand 总需求 YS>VQl  
aggregate gross position 总持仓量 &[[Hfs2:-]  
aggregate limit 总限额 W'Y#(N[ktP  
aggregate of salaries tax 合计薪俸税 GOX2'N\h^  
aggregate performance 总体表现;总体业绩 A3Vj3em  
aggregate supply 总体供应 ^{64b  
aggregate surplus 总盈余 gzp]hh@4  
aggregate total 整体总额 b2hXFwPe  
aggregate value 总值;合计价值 `M ~-(,++  
aggregated basis 合计基准 9Hs5uBe  
aggregated net chargeable income 合计应课税入息实额 dMa6hI{k  
aggregation 合并计算;合计;总和 F2',3  
aggregation of incomes of husband and wife 夫妇入息合并计算 %5<Xa  
aggregation of property 财产的总和 Yo,n#<37  
agio 差价;贴水 h:r:qk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 f|{&Y2h(R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =u.hHkx  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Wtp;se@#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _[y<u})  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {s?x NU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d-B,)$zE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;2547b[ ]  
agreement for a settlement 授产协议 @E?o~jO(e  
agreement for assignment 转让协议 dz )(~@tgz  
agreement for sale 售卖协议;买卖协议 [f`7+RHrd  
agreement for sale and purchase 买卖协议 ;_A?Zl}  
agreement for the payment of interest 支付利息协议 et@<MU@ `  
agreement for the repayment of money 还款协议 o AM)<#U>  
agreement of reinsurance 再保险协议 P"Y7N?\](  
Agricultural Bank of China 中国农业银行 D3C3_ @*  
air passenger departure tax 飞机乘客离境税 R(#ZaFuo[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gLWbd~  
airport tax 机场税 pUeok+k_  
alcohol duty 酒精税 l  !JTM  
alienation 让与;让渡;转让 )8V=!73  
alimony 生活费;赡养费 ~lr,}K,  
All Ordinaries Index [AOI] 所有普通股指数 n fMU4(:  
all risks 全险;综合险 ' -rRD\"q  
All Sales Record for Stock Market 《股票市场成交报告》 ]=(PtzVa  
Allied Capital Resources Limited 新联财务有限公司 +?GsIp@>jh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `'b2 z=j  
allocation letter 拨款信件 e0`5PVJ  
allocation of fund 分配款项;预留款项 Vv*](iM  
allocation of profit 利润分配;溢利分配 Gg5+Ap D  
allocation warrant 拨款令 > |(L3UA9  
allotment 分配;配股 'E4}++\  
allotment notice 股份配售通知;配股通知 Eu$hC]w  
allotment of shares 股份分配 oN=>U"<\1  
allowable 可获宽免;免税的 bA/'IF+  
allowable business loss 可扣除的营业亏损 />V& OX `  
allowable expenses 可扣税的支出 ]Tn""3#1g  
allowance 免税额;津贴;备抵;准备金 A0H6}53, $  
allowance for debts 债项的免税额 NoT%z$ 1n  
allowance for depreciation by wear and tear 耗损折旧免税额 Dn+hI_"# _  
allowance for funeral expenses 殡殓费的免税额 9+I /bl4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uQz!of%x  
allowance for repairs and outgoings 修葺及支出方面的免税额 1F{,Zr  
allowance to debtor 给债务人的津贴 K8fC>iNbH  
alteration of capital 资本更改 i?'|}tK  
alternate trustee 候补受托人 $SdpF-'  
amalgamation 合并 B;J8^esypD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b}Xh|0`b+  
ambit of charges 征税范围;收费范围 nc.:Wm6Mj  
amended valuation 经修订的估值 Z^#u n  
American Commodities Exchange 美国商品交易所 uMK8V_p*?  
American Express Bank Limited 美国运通银行 75H;6(7  
American Stock Exchange 美国证券交易所 1 abQoe  
amortization 摊销 uevhW  
amount due from banks 存放银行同业的款项 Xt$Y&Ho  
amount due from banks abroad 存放海外银行同业的款项 9rgvwko  
amount due from holding companies 控股公司欠款 !iU$-/,1e  
amount due from local banks 存放本港银行同业的款项 f<3lxu  
amount due to banks 银行同业的存款 B1b9 JS(>  
amount due to banks abroad 海外银行同业的存款 M,oRi;V  
amount due to holding companies 控股公司存款 C{]1+eL  
amount due to local banks 本港银行同业的存款 KDLrt  
amount due to outport banks 外埠银行同业的存款 1i@a? 27|  
amount for note issue 发行纸币的款额 PySFhb@  
amount of bond 担保契据的款额 yMJ(Sf  
amount of consideration 代价款额 f;obK~b[  
amount of contribution 供款数额 4,?WNPqo  
amount of indebtedness 负债款额 q;QE(}.g  
amount of principal of the loan 贷款本金额 & DhdB0Hjf  
amount of rates chargeable 应征差饷数额 .T#}3C/  
amount of share capital 股本额 PyM59v  
amount of sums assured 承保款额 7 /XfPF  
amount of variation 变动幅度 $ <Mf#.8%  
amount of vote 拨款数额 m`Pk)c0  
amount payable 应付款额 |*N;R+b  
amount receivable 应收款额 N@V:nCl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C(2kx4n  
analysis 分析 _a  zJ>  
ancillary risk 附属风险 mi@ni+2Tn  
annual account 周年帐目;周年帐目报表;年度决算;年结 !JA//{?  
annual accounting date 年结日期 Qn)AS1pL+  
annual allowance 每年免税额;年积金;年度津贴;年津 Nu@dMG<5  
annual balance 年度余额 | &/_{T  
annual disposable income 每年可动用收入 >YR2h/S  
annual estimates 周年预算 d^d+8R  
annual fee 年费 _3q}K  
annual general meeting 周年大会 XUTsW,WC  
annual growth rate 年增率;每年增长率 'CCAuN>J  
annual long-term supplement 长期个案每年补助金 06[HE7  
annual pensionable emolument 可供计算退休金的年薪 ^m-w@0^z  
annual report 年报 'Ej+Jczzpp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 > O~   
annual return 周年报表;周年申报表;每年报税表格 lg*?w/JX+  
Annual Return Rules 《周年报表规则》 Hd_,`W@  
annual review of consumer prices 每年消费物价回顾 -!IeP]n#P  
annual roll-forward basis 逐年延展方式 t)4] 2z)$  
annual salary 年薪 =A(Az  
annual statement 年度报表;年度决算表 3e)$<e  
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 {2U3   
annuitant 年金受益人 )oy+-1dE  
annuity 年金 y-mjfW`n  
annuity contract 年金合约 >{>X.I~  
annuity on human life 人寿年金 SZ~lCdWad  
antecedent debt 先前的债项 3zMaHh)mj  
ante-dated cheque 倒填日期支票 )C0d*T0i  
anticipated expenditure 预期开支 J>1%* Tz  
anticipated net profit 预期纯利 C@u}tH )  
anticipated revenue 预期收入 Op:$7hv  
anti-inflation measure 反通货膨胀措施 x;A.Ll  
anti-inflationary stance 反通货膨胀立场 "%#CMCE|f  
apparent deficit 表面赤字 5E =!L g  
apparent financial solvency 表面偿债能力 LR3>_t  
apparent partner 表面合伙人 RM>A9nv$\  
application for personal assessment 个人入息课税申请书 $J#Z`%B^y  
application of fund 资金应用 ,@\z{}~v  
application to release as liquidator and to destruct the books of accounts and documents hP$5>G(3  
申请免除清盘人职务及毁灭帐簿与文件 5 hW#BB  
appointed actuary 委任精算师 jOm7:+H  
appointed auditor 委任核数师;委任审计师 e'.CIspN  
appointed trustee 委任的受托人 C]Q}HI#G  
appointer 委任人 ubM  N  
apportioned pro rata 按比例分摊 f( <O~D  
apportionment 分配;分摊 W#\{[o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pRA%07?W  
apportionment formula 分摊方程式 s01=C3  
apportionment of estate duty 遗产税的分摊 V,]Fh5f  
appraisal 估价;评估 ?Cv([ ^Y.u  
appreciable growth 可观增长 Ezr q2/~Q  
appreciable impact 显着影响 0rxGb} b*  
appreciable increase 可观增长 {+V ]@sz  
appreciation 增值;升值 3!`_Q%  
appreciation against other currencies 相对其他货币升值 ~U5Tn3'~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nK#%Od{GF  
appreciation tax 增值税 .9vt<<Kwh  
appropriation 拨款;拨用;拨付 $.4N@=s,?c  
appropriation account 拨款帐目 ]d.e(yCuE  
Appropriation Bill 拨款法案 M"6J"s  
appropriation-in-aid system 补助拨款办法 hx ^l  
approved assets 核准资产 0bOT&Z^  
approved basket stock 认可一篮子证券 ua,!kyS  
approved budget 核准预算 pUa\YO1J  
approved charitable donation 认可慈善捐款 Y++n0sK5<  
approved charitable institution 认可慈善机构 ll*Ez"  
approved currency 核准货币;认可货币 }:(;mW8 D  
approved estimates 核准预算 YKzfI9Y  
approved estimates of expenditure 核准开支预算 P_)=sj!>-  
approved overseas insurer 核准海外保险人 bmJdZD7-<k  
approved overseas trust company 核准海外信托公司 {u4AOM=)  
approved pooled investment fund 核准汇集投资基金 Y$s4 *)%  
approved provident fund scheme 认可公积金计划 1C0' Gf)3  
approved provision 核准拨款 XW~a4If  
approved redeemable share 核准可赎回股份 wLNk XC  
approved regional stock 认可地区性证券 ?} lqu7S  
approved retirement scheme 认可退休金计划 L nyow}  
approved subordinated loan 核准附属贷款 Vq'n$k}  
arbitrage 套戥;套汇;套利 a*uG^~ ).  
arbitrageur 套戥者;套汇者 1\nzfxx  
arbitrary amount 临时款项 O`T_'.Lk  
arrangement 措施;安排;协定 z<gII~%  
arrears 欠款 TeFi[1  
arrears of pay 欠付薪酬 AuZISb%6  
arrears of revenue 逾期未收税款;逾期未收的帐项 \i\>$'f*z  
articles of association 组织章程;组织细则;组织章程细则 KyBtt47\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8Wgzca Q*  
ascertainment of profit 确定利润 @U@O#+d'ZR  
"Asia Clear" “亚洲结算系统” KNR7Igw?}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bz.sWBugR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y^y:N$3$\  
Asian Development Fund [ADF] 亚洲发展基金 )Br#R:#  
Asian dollar bond 亚洲美元债券 |(CgX6 l3  
Asian dollar market 亚洲美元市场 >=;hnLu  
Asian dollar rate 亚洲美元利率 4*HBCzr7[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &MPlSIg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E<7$!P=z`  
asked price 沽盘;喊价;索价;卖方报价 9Ais)Wy%p  
assessable income 应评税入息 2sp4Mm  
assessable loss 应评税亏损 -)xl?IB%  
assessable profit 应评税利润 _&S;*?K.  
assessable value 应评税值 Gte\=0Wr  
assessed profit 估定利润 i)$ySlEh  
assessed value 经评估价值 |>'q%xK  
assessment 评税;评定;估价;评税单 pCC^Hxa  
assessment number 评税编号;估价编号 Wr-I~>D%_  
assessment of additional tax 补加税评税 X*9-P9x(6  
assessment of performance 业绩评估;实绩评价 N1 sdWXG  
Assessor 评税主任 KtArV  
asset price bubbles 资产价格泡沫 HZ1nuA  
asset-backed securities 具资产保证的证券 MhJA8| B6|  
assets accretion 资产增值 q$"?P  
assets and liabilities 资产与负债 + R~ !G  
assets betterment statement 资产递增表;资产改进表 ;aD?BD__Z  
assets lending 实物放款;有抵押贷款 .{|SKhXk  
assets of the company passing on the death 死者去世时转移的公司资产 Pq@ -`sw  
assets pledged as security for liabilities 用作负债抵押的资产 D1@yW} 4  
assets portfolio 资产投资组合 |<O^M q  
assets price 资产价格 F{rC{5@fj  
assets quality 资产质素 uGHM ]"!)  
assets realization 资产变现 v=Q!ioE7  
assets refinancing arrangement 资产再集资安排 2p4iir  
assets securitization 资产证券化 Z?V vFEt%  
assets situated outside Hong Kong 在香港以外地方的资产 <PM.4B@  
assets stripping 削减资产;拆卖资产 z, FPhbFn  
assets value 资产值 1/&^~'  
assignee 承让人 C ](djkA$  
assignment 转让;转让书;转让契 <N>7.G  
assignment of interest 权益转让 Mpco8b-b  
assignment of letters patent and trade mark 专利证书及商标转让 G~ LQM  
assignment of property 物业转让;物业转让书 @"wX#ot  
assignment right 转让权 /a)^)  
assignor 转让人 LROrhO  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :qzh kKu  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q)lD2  
associate member 附属会员 PZO.$'L|7  
associated body corporate 相联法人团体 %oWG"u  
associated company 相联公司;联属公司 y&bZai8WlE  
associated corporation 相联法团 e+:X%a4\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A/"2a55  
公认会计师公会〔英国〕 v#`>  
Association of Futures Exchange Brokers 香港期货经纪协会 TK%q}bK,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }EP}D?Mmu  
association of underwriters 承保人组织 ii>^]iT  
assumption of control 接管 /I{K_G@  
assurance 担保;保险;转易;转易书 8&3& ^!I  
assurance of interest 权益的转易 p"- %~%J=  
at 19XX price 按一九XX年价格计算 a .?AniB0  
at a discount 按赔价计算;按贴水价格计算;打折扣 BOP7@D  
at a premium 按溢价计算;按升水价格计算 RLzqpE<rJ  
at call 通知付款;按通知 ?P4y$P  
at constant market price 按固定市价计算 V?mk*CU  
at constant price 按固定价格计算 -]{ _^  
at cost 按成本计算 \(;u[  
at current market price 按当时市价计算;按现时市价计算 D,|TQ Q  
at current price 按当时价格计算;按现时价格计算 uH,/S4?X  
at factor cost 按要素成本计算;按生产要素成本计算 R(,m!  
at money-of-the-day price 按付款当日价格计算 4'`H H  
at or better 按指定或较佳价位〔买卖指令〕 wXZ9@(^  
at par 按面值计算;平价 W~a|AU8]C  
at sight 见票即付  WFhppi   
at the close 按收市盘 O(v>\MV  
at the opening 按开市盘 B9$pG  
attestation 见证;见证条款 [_(uz,'  
at-the-money option 平价期权 BUV4L5(  
attorney 受权人;受托代表人 % 4t?X  
attornment 新拥有人承认书 {u9n?Z%  
attributable profit 可归属利润 t o8J   
attributable share value 可归属股份价值 G l2WbY  
Auckland Stock Exchange 奥克兰证券交易所 lQ4^I^?m  
auction 拍卖 _MuzD&^qE  
auctioneer 拍卖商 BwGOn)KL  
audit 审计;核数 k sOc,4A  
Audit Commission 审计署 ;b. m X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `T{CB) ?9  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 m1X*I  
audit review 帐目审查 >[wB|V5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,?IXfJ`c  
audited account 审计帐目;经审计的帐目 w=: c7Y+  
audited annual account 经审计的周年帐目 p#-=mXE/2  
audited balance sheet 经审计的资产负债表 mAY/J0_  
auditor 核数师;核数主任;审计师 qh&q <M  
auditor's certificate 核数师证明书;审计师证明书 Z;BEUtR c  
auditor's report 核数师报告;审计师报告 r dtzz#7  
Aussie bond 澳元债券 ~66v.`K!  
austerity budget 紧缩预算 A f!`7l-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?^MH:o  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]YfG`0eK<  
Australian Dollar [AUD] 澳元 M?Q\ Hw  
Australian Options Market 澳大利亚期权市场 #$L/pRC  
Australian Securities Commission 澳洲证券事务监察委员会 -N5h`Ii7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .*xO/pn  
Australian Stock Exchange 澳大利亚证券交易所 0NU3% 4?  
Austrian Schilling [ATS] 奥地利先令 qm'@o -[  
authentication 认证;鉴证 X+<9 -]=  
authority to purchase 委托购买证;委购书 {7MY*&P$,  
authorization 认可;核准;授权;授权书 v6 |[p  
authorization by direction 指示授权 ,\#j6R,{I  
authorization by instruction 指令授权 kmo#jITa`  
authorization by warrant 令状授权 RlU?F  
authorization of unit trust 单位信托的认可 -*hPEgcV9  
authorized agent 指定代理人 |9Yx`_DF  
authorized capital 法定资本 l-!"   
authorized clerk 出市员 l0qHoM,1Y[  
authorized dealer 认可交易商 bY*_6SPK4  
authorized financial institution 认可财务机构 |id7@3leu  
authorized fund 认可基金 oHp"\Z&  
authorized fund house 获授权的基金公司;认可基金公司 < <Y]P+uU  
authorized institution 认可机构 #pPR>,4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0(9gTxdB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Xc^(e?L4  
authorized insurer 获授权保险人;获认可承保人 ;`kOFg#`)c  
authorized investment 特准投资项目 S4_ZG>\VT  
authorized person 获授权人 + 65<|0  
authorized representative 获授权代表 TiZ MY:^  
authorized share capital 法定股本 nD)SR  
automated quotation system 自动报价系统 Y5B! *+h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k6Vs#K7a  
自动交易系统〔香港期货交易所有限公司〕 8wZ $Hq  
automatic adjustment mechanism 自动调整机制 w^n&S=E E~  
automatic adjustment system 自动调整系统 Zm|il9y4m  
Automatic Clearing House 自动票据交换所 gkq~0/  
automatic exchange rates accumulation system 自动化汇率累集系统 &e#pL`N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /R?*i@rvf  
automatic teller machine [ATM] 自动柜员机 G&MO(r}B  
autopay 自动转帐 Z![#Uz.z  
available assets 可用资产 aHI~@  
available fiscal reserve 现存财政储备 I")Ud?v0)  
available profit 可用利润 NwQ$gDgu t  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3UZ_1nY  
average 平均;平均数;海损 4`cfFowK~  
average basic salary 平均基本薪金 {ehYE^%N  
average consumer expenditure 平均消费开支;一般消费开支 x^Qij!mB%  
average cost 平均成本 t\!5$P  
average cost of land production 增辟土地平均成本 RZSEcRlN  
average daily turnover 平均每日成交额 iEy2z+/"^  
average daily wage rate 平均每日工资率 J p%J02  
average expenditure pattern 平均开支模式 UYQ@ub  
average growth rate 平均增长率 /k^j'MMQs6  
average net fixed assets 固定资产平均净值 6z/&j} (  
average of relatives 相对价格平均数 i=M[$   
average price 平均价格 f(K1 ,L:&7  
average propensity to consume 平均消费倾向;一般消费倾向 ;ByCtVm2  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ?qn4 ea-\P  
average rate 平均率 5H 1x-b  
average revenue 平均收入;平均收益 ;eO Ye3;c  
average stock 平均库存;平均存货 gh"_,ZhZt  
average yearly rent 平均年租 {_z6  
avoidance of double taxation 避免双重课税 m}: X\G(6Q  
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 Ls.g\Gl3  
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