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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: mpPdG  
A share A股;甲类股份 E :9"cxx  
abatement of tax 减税;减扣免税额 #S&Tkip]"W  
ABN AMRO Bank N.V. 荷兰银行 /DQaGq/Ld  
above-the-line expenditure 线上项目支出;经常预算支出 2'EUy@0  
above-the-line receipt 线上项目收入;经常预算收入 jB{4\)  
ABSA Asia Limited 南非联合亚洲有限公司 ,(8;y=wux  
absolute change 绝对数值变更 ( +pLA"xq  
absolute expenditure 实际开支 n!p<A.O7@  
absolute guideline figure 绝对准则数字 AP77a*@8  
absolute interest 绝对权益 if|+EN%  
absolute order of discharge 绝对破产解除令 <Ln1pV~k  
absolute profit margin 绝对利润幅度 S}p4iE"n  
absolute value 实值;绝对值 |7yAX+  
absolutely vested interest 绝对既得权益 P9g en6  
absorbed cost 已吸收成本;已分摊成本 ![]`` g2  
absorption 吸收;分摊;合并 i;LXu%3\  
absorption rate 吸收率;摊配率;分摊率 &wD;SMr<  
ACB Finance Limited 亚洲商业财务有限公司 T}V!`0vKw  
acceptable form of reciprocity 合理的互惠条件 x=ul&|^7D  
acceptable rate 适当利率;适当汇率 91 =OF*w  
acceptance agreement 承兑协议 TT =b79k  
acceptance for honour 参加承兑 3s/H2f z  
acceptor 承兑人;接受人;受票人 F a'k0/_j  
acceptor for honour 参加承兑人 T!Hb{Cg*  
accident insurance 意外保险 [0"'T[ok  
Accident Insurance Association of Hong Kong 香港意外保险公会 Llr>9(|  
accident insurance scheme 意外保险计划 +qh[N@F  
accident year basis 意外年度基准 > ;/l)qk,  
accommodation 通融;贷款 28 8XF9B^  
accommodation bill 通融票据;空头票据 /"eey(X  
accommodation party 汇票代发人 j@YU|-\qh  
account balance 帐户余额;帐户结余 -FU}pz/  
account book 帐簿 sCR67/  
account collected in advance 预收款项 *h}XWBC1q  
account current book 往来帐簿 uV!^,,~  
account of after-acquired property 事后取得的财产报告 Q09[[  
account of defaulter 拖欠帐目 gw, UQbnu  
account payable 应付帐款 ma"3qGy  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 kS bu]AB  
account receivable 应收帐款 emCM\|NQg&  
account receivable report 应收帐款报表 ek#O3Oz  
account statement 结单;帐单;会计财务报表 7;KwLT9  
account title 帐户名称;会计科目 anXc|  
accountant's report 会计师报告 0g0i4IV  
Accountant's Report Rules 会计师报告规则 bbrXgQ`s+w  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c-B cA  
Accounting Arrangements 《会计安排》 ^$b Y,CE  
accounting basis 会计基础  o4|M0  
accounting by Official Receiver 破产管理署署长呈交的帐目 W[Ls|<Q  
Accounting Circular 《会计通告》 q WQ/ 'M  
accounting class 会计类别 0g+'/+Ho 4  
accounting date 记帐日期;会计结算日期 q@[Qj Gj@  
accounting for money 款项核算 Y;?{|  
Accounting Officer 会计主任 _lamn }(x0  
accounting period 会计报告期;会计期 /Mvf8v  
accounting policy 会计政策;会计方针 !\7!3$w'8,  
accounting practice 会计惯例 eEuvl`&  
accounting principle 会计准则  Vh_P/C+  
accounting record 会计记录 i\,-oO  
accounting report 会计报告 +j< p \Kn>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,6-:VIHQ  
Accounting Society of China 中国会计学会 Wk)OkIFR  
accounting statement 会计报表 \O2Rhz  
accounting system 会计制度;会计系统 3B84^>U<  
accounting transaction 会计事项;帐务交易 U4d:] z  
accounting treatment 会计处理 IZpP[hov  
accounting year 会计年度 vEJWFoeEFm  
accretion 增值;添加 03q 5e  
accrual 应计项目;应累算数目 < jJ  
accrual basis 应计制;权责发生制 OX\A|$GS  
accrual basis accounting 应计制会计;权责发生制会计 3yVMXK  
accrue 应累算;应计 59h)-^!  
accrued benefit 应累算利益 f|\onHI)>  
accrued charges 应计费用 C{U?0!^  
accrued cumulative preference share dividend 应累算的累积优先股股息 &5yV xL:  
accrued expenses 应累算费用 .yz}ROmN^  
accrued interest payable 应付利息;应计未付利息 E=nIRG|g  
accrued interest receivable 应收利息;应计未收利息 vSEuk}pk  
accrued right 累算权益 &L=suDe  
accruing profit 应累算的利润 As'=tIro  
accumulated fiscal reserve 累积财政储备 4 o Fel.o  
accumulated profit 累积利润;滚存溢利 <0Xf9a8>  
accumulated reserve 累积储备 \W~ N  
accumulation of surplus income 累积收益盈余 =vX/{C  
acquired assets 既得资产 sB7# ~p A  
acquisition 收购;购置;取得 Zy`m!]G]80  
acquisition cost 购置成本 h2G$@8t}I  
acquisition expenses 购置费用 16 =sij%A  
acquisition of 100% interest 收购全部股权 Sc;BCl{=|  
acquisition of control 取得控制权 4K\G16'$v  
acquisition of fixed assets 购置固定资产 8Vr%n2M  
acquisition of shell “买壳” o~`/_ +  
acquisition price 收购价 nLXlU*ES  
act of God 天灾 \NPmym_ 6J  
acting partner 执事合伙人 `sn^ysp  
active market 买卖活跃的市场;交投畅旺的市场;旺市 T;r2.Pupn  
active partner 积极参与的合伙人 !LNayk's>  
active trading 交投活跃 +S o4rA*9  
actual circulation 实际流通 Ayxkv)%:@)  
actual cost 实际成本 uXn1 'K<'2  
actual expenditure 实际开支;实际支出 QIG$z?  
actual income 实际入息;实际收入;实际收益 EJMM9(DQ7  
actual market 现货市场 0XE4<U   
actual price 现货价;实际价格 `dq,>HdW  
actual profit 实际利润 MTuV^0%jD  
actual quotation 实盘;实际价位;实际报价 p{r}?a  
actual year basis 按实际年度计算 rC5 p-B%  
actuals 实货 i@*{27t  
actuarial investigation 精算调查 H#,W5EJzM  
actuarial principle 精算原则 KcWN,!G  
actuarial report 精算师报告 l+KY)6o  
Actuarial Society of Hong Kong 香港精算学会 | )K8N<n  
actuarial valuation 精算师估值 V% rzk*LA  
actuary 精算师 @>,^":`#  
ad referendum agreement 暂定协议;有待覆核的协定 ]cHgleHQ  
ad valorem duty 从价税;按值征税 >g1~CEMN#  
ad valorem duty system 从价税制 q'T4w!V(V  
ad valorem fee 从价费 ]_f_w 9]  
ad valorem tariff 从价关税 marQNZ  
additional allowance 额外免税额 hOjk3 k  
additional amount for unexpired risk 未过期风险的额外款额 Q /U2^  
additional assessable profit 补加应评税利润 $V -~Bu-  
additional assessment 补加评税 gb[5&> (#  
additional commitment 额外承担 NcBIg:V\c  
additional commitment vote 额外承担拨款 f%][}NN)Xr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3l rT3a3vV  
additional dependent parent allowance 供养父母额外免税额 11 Q1AN  
additional provision 额外拨款 Ag-(5:  
additional stamp duty 附加印花税 @0Ic3C[rH6  
additional tax 补加税罚款;补加税款 "g5^_UP  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <? q?Mn  
adjudged bankrupt 被裁定破产 *#,7d"6W5  
adjudicated bankrupt 裁定破产人 "H'B*vc-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J!dm-L  
adjudication of bankruptcy 裁定破产;宣告破产 ,LHn90S  
adjudication of insolvency 裁定无力偿还债务 .s?L^Z^  
adjusted actual 经调整的实数;调整后的实数 ~~D{spMVO  
adjusted current assets 经调整的流动资产;调整后的流动资产 ZgTW.<.%2  
adjusted figure 经调整的数字;调整后的数额 Acez'@z  
adjusted liabilities 经调整的负债;调整后的负债 b/+u4'"  
adjusted loss 经调整的亏损;调整后的亏损 zu_8># i-  
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 V'z1  
adjusted profit 经调整的利润;调整后的利润 i1}:8Unxf  
adjusted surplus 经调整的盈余额;调整后的盈余额 )1?y 8_B  
adjusted value 经调整的价值;调整后的价值 f z'@_4hg  
adjustment 调整;修订;理算〔保险〕 LBw1g<&  
adjustment centre 调剂中心 ^pp\bVh2Q]  
adjustment lag 调整过程的时间差距;调整时差 h0g8*HY+}  
adjustment mechanism 调整机制 KI"#f$2&  
adjustment of loss 亏损调整 l!D}3jD  
adjustment process 调整过程;调整程序 01 }D,W`  
adjustment range 调整幅度 hNC&T`.-~B  
administered exchange rate 受管制汇率 g|o,uD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qU \w=  
administration expenses 行政费用 Q *D;U[  
administration fee 手续费;行政费 qqjwJ!@P  
administration in bankruptcy 破产管理 lU8l}Ndz"  
administration order 遗产管理令 (p"%O  
administrator 管理人;遗产管理人 =x/X:;)>  
administrator of the estate 遗产管理人 D}-/c"':}  
admission of debt 债项承认书 Ogqj?]2QC  
admission of proof 接纳债权证明 j`{?OYD  
advance 放贷款项;垫付款项;预支款项;预付款项 Y`~Ut:fZ  
advance account 暂支帐目;预付款帐户 HY56"LZ$(}  
advance compensation 预付补偿金 <$D`Z-6  
advance from shareholder 股东垫款 sA+ }TNhq  
advance pending reimbursement 预支以待日后付还 R)c?`:iUB  
advanced economy 先进经济体系 /2&c$9=1  
advancement 预付;预付财产 Tf>bX_L?  
advances warrant 垫款令 XY5K%dMU  
advancing 贷出 0_jf/an,%  
adverse balance 逆差 \[;0 KV_  
adverse exchange 逆汇 )*$lp'~7N  
advertisement addressed to shareholders 在报章刊登的致股东通告 k$n|*kCh  
advice for collection 托收通知书 /J]5H  
advice of drawing 提款通知书;汇票通知书 jk;j2YNPw  
advice of payment 付款通知 1.}d.t  
Advisory Committee [Securities and Futures Commission] A @i  
谘询委员会〔证券及期货事务监察委员会〕 |Tv#4st  
Advisory Committee on Diversification 经济多元化谘询委员会 z<MsKD0Q  
affidavit 誓章;遗产申报誓章 9Gvd&U  
affidavit of no receipt 述明无收款的誓章 s n8Qk=K  
affiliate 联号;联营公司;附属公司 lov!o: dJ  
affiliated company 附属公司;联号;联营公司 &)QX7*H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Na<pwC  
affordability 负担能力 xB@ T|EP  
African Development Bank [AfDB] 非洲开发银行 f[]dfLS"W  
after-acquired property 事后取得的财产 GV1pn) 4  
after-hours dealing 市后交易 P9R9(quI  
after-tax profit 税后盈利;税后利润;税后溢利 '6DBs8>1  
agency agreement 代理协议  {y)=eX9  
agency expenses 代理机构的开支  CT&|QH{  
agency fee 代理费 5tl< 3g `  
Agency Law 《代理法》 0 j^Kgx  
agent 代理人;承销人 B`EJb71^Xy  
agent of company 公司代理人 l5~os>  
agent's fee 代理人费;经纪费 T6'^EZZY  
aggregate 总计;总数;总体数字 N:^n('U&j  
aggregate amount 总款额;总额 kXViWOXU^  
aggregate assets and liabilities 总体资产与负债 EfqX y>W  
aggregate at constant price 按固定价格计算的总体数字 [CY9^N  
aggregate demand 总需求 &eJfGt5  
aggregate gross position 总持仓量 t$`r4Lb9/  
aggregate limit 总限额 &j;wCvE4+  
aggregate of salaries tax 合计薪俸税 ez7A4>/  
aggregate performance 总体表现;总体业绩 Mc)}\{J  
aggregate supply 总体供应 aEB_#1  
aggregate surplus 总盈余 <;lkUU(WT2  
aggregate total 整体总额 b]e"1Y)D-  
aggregate value 总值;合计价值 &1Ok`_plO  
aggregated basis 合计基准 )j6~Wy@4  
aggregated net chargeable income 合计应课税入息实额 ]>!K3kB  
aggregation 合并计算;合计;总和 }H53~@WP>  
aggregation of incomes of husband and wife 夫妇入息合并计算 oe^I  
aggregation of property 财产的总和 9p]QM)M  
agio 差价;贴水 HVRZ[Y<^  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Usvl}{L[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jV i) Efy  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [z:!j$K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &0d# Y]D4`  
《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》 9gW|}&-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e+EQ]<M  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  8$=n j  
agreement for a settlement 授产协议 ?d*z8w  
agreement for assignment 转让协议 @@f"%2ZR[  
agreement for sale 售卖协议;买卖协议 "MeVE#O  
agreement for sale and purchase 买卖协议 -abt:or  
agreement for the payment of interest 支付利息协议 *tA1az-jO  
agreement for the repayment of money 还款协议 a .#)G[*  
agreement of reinsurance 再保险协议 :@Pl pF K  
Agricultural Bank of China 中国农业银行 Cp\6W[2+B  
air passenger departure tax 飞机乘客离境税 poE0{HOU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~g91Pr   
airport tax 机场税 #<fRE"v:Q  
alcohol duty 酒精税 i$Ul(?  
alienation 让与;让渡;转让 cZ,b?I"Q%  
alimony 生活费;赡养费 wLIMv3;k  
All Ordinaries Index [AOI] 所有普通股指数 soxc0OlN  
all risks 全险;综合险 gb1V~  
All Sales Record for Stock Market 《股票市场成交报告》 2Ah#<k-gC;  
Allied Capital Resources Limited 新联财务有限公司 {p2!|A&a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +|3@=.V  
allocation letter 拨款信件 RH W]Z Pr<  
allocation of fund 分配款项;预留款项 AI2)g1m  
allocation of profit 利润分配;溢利分配 <sbu;dQ`  
allocation warrant 拨款令 D\v+wp.  
allotment 分配;配股 h4gXvPS&r  
allotment notice 股份配售通知;配股通知 hPkp;a #  
allotment of shares 股份分配 =IZT(8  
allowable 可获宽免;免税的 ,)cM3nu  
allowable business loss 可扣除的营业亏损 L(6d&t'|-R  
allowable expenses 可扣税的支出 E_rI?t^  
allowance 免税额;津贴;备抵;准备金 gT. sj d  
allowance for debts 债项的免税额 b=C*W,Q_#  
allowance for depreciation by wear and tear 耗损折旧免税额 zpn9,,~u  
allowance for funeral expenses 殡殓费的免税额 , >a&"V^k  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qz_7%c]K[  
allowance for repairs and outgoings 修葺及支出方面的免税额 LBeF&sb6  
allowance to debtor 给债务人的津贴 )MVz$h{c.]  
alteration of capital 资本更改 Pm6p v;WK  
alternate trustee 候补受托人 K-)] 1BG  
amalgamation 合并 M)Z7k/=<P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;fTKfa  
ambit of charges 征税范围;收费范围 HQdxL*N%^  
amended valuation 经修订的估值 ,Zx0%#6  
American Commodities Exchange 美国商品交易所 z _$%-6  
American Express Bank Limited 美国运通银行 dlh)gp;  
American Stock Exchange 美国证券交易所 6GlJ>r+n  
amortization 摊销 RMV/&85?y  
amount due from banks 存放银行同业的款项 6yG^p]zZ  
amount due from banks abroad 存放海外银行同业的款项 g{)dP!}  
amount due from holding companies 控股公司欠款 ^LnTOdAE  
amount due from local banks 存放本港银行同业的款项 N{!i=A  
amount due to banks 银行同业的存款 {lzWrUGO  
amount due to banks abroad 海外银行同业的存款 UW={[h{.|@  
amount due to holding companies 控股公司存款 @D[_}JE  
amount due to local banks 本港银行同业的存款 Y1\}5k{>  
amount due to outport banks 外埠银行同业的存款 `,(4]tlL  
amount for note issue 发行纸币的款额 B:Oa}/H   
amount of bond 担保契据的款额 QO:!p5^:  
amount of consideration 代价款额 /{J4:N'B>  
amount of contribution 供款数额 d'gfQlDny  
amount of indebtedness 负债款额 rgQOj^xKv^  
amount of principal of the loan 贷款本金额 ,2oWWsC7  
amount of rates chargeable 应征差饷数额 C3f' {}  
amount of share capital 股本额 ! I:%0D  
amount of sums assured 承保款额 df+l%9@  
amount of variation 变动幅度 !?jrf] A@  
amount of vote 拨款数额 M] %?>G  
amount payable 应付款额 KK4`l}Fk:n  
amount receivable 应收款额 O`kl\K*R7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3*XNV  
analysis 分析 }"H,h)T  
ancillary risk 附属风险 R%WCH?B<}  
annual account 周年帐目;周年帐目报表;年度决算;年结  Mx?d  
annual accounting date 年结日期 net@j#}j-  
annual allowance 每年免税额;年积金;年度津贴;年津 &m7]v,&  
annual balance 年度余额 Xu'&ynID  
annual disposable income 每年可动用收入 8 FK/~,I  
annual estimates 周年预算 P`+{@@  
annual fee 年费 H2 {+)  
annual general meeting 周年大会 u~:y\/Y6  
annual growth rate 年增率;每年增长率 05#1w#i  
annual long-term supplement 长期个案每年补助金 PdFKs+Z`  
annual pensionable emolument 可供计算退休金的年薪 F,F4nw<W  
annual report 年报 2,oKVm+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k"%~"9  
annual return 周年报表;周年申报表;每年报税表格 2zA4vZkbcw  
Annual Return Rules 《周年报表规则》 :pY/-Cgv  
annual review of consumer prices 每年消费物价回顾 fw~Bza\e  
annual roll-forward basis 逐年延展方式 +o{R _  
annual salary 年薪 M/'sl;  
annual statement 年度报表;年度决算表 [S%_In   
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 wmL'F:UP  
annuitant 年金受益人 UhWNl]Z  
annuity 年金 )EuvRLo{S7  
annuity contract 年金合约 uAq~=)F>,  
annuity on human life 人寿年金 ua$GNm  
antecedent debt 先前的债项 x+:UN'"r  
ante-dated cheque 倒填日期支票 mDABH@ R  
anticipated expenditure 预期开支 `AtBtjs RV  
anticipated net profit 预期纯利 !Pvf;rNI1T  
anticipated revenue 预期收入 gfd"v  
anti-inflation measure 反通货膨胀措施 g)[V(yWu  
anti-inflationary stance 反通货膨胀立场 *%NT~C q  
apparent deficit 表面赤字 /t57!&  
apparent financial solvency 表面偿债能力 R?|.pq/Ln  
apparent partner 表面合伙人 /SR*W5#s  
application for personal assessment 个人入息课税申请书 _Ey9G  
application of fund 资金应用 [({nj`  
application to release as liquidator and to destruct the books of accounts and documents %N6A+5H  
申请免除清盘人职务及毁灭帐簿与文件 {\"x3;3!6  
appointed actuary 委任精算师 ^7cGq+t  
appointed auditor 委任核数师;委任审计师 \ZFGw&yN  
appointed trustee 委任的受托人 kx{{_w  
appointer 委任人 <z&/L/bl"  
apportioned pro rata 按比例分摊 @V sG'  
apportionment 分配;分摊 H5B:;g@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qJs<#MQ2  
apportionment formula 分摊方程式 L|+~"'l  
apportionment of estate duty 遗产税的分摊 P6`u._mX  
appraisal 估价;评估 iN\4gQ!  
appreciable growth 可观增长 zkrM/ @p#  
appreciable impact 显着影响 NO>w+-dGS  
appreciable increase 可观增长 orpriO|qD  
appreciation 增值;升值 8 +/rlHp  
appreciation against other currencies 相对其他货币升值 [A~xy'T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iRbT/cc{  
appreciation tax 增值税 ZohCP  
appropriation 拨款;拨用;拨付 _ QI\  
appropriation account 拨款帐目 z+wA rPxc  
Appropriation Bill 拨款法案 !u[9a;Sa#  
appropriation-in-aid system 补助拨款办法 }5[qo`M  
approved assets 核准资产 'RR~7h  
approved basket stock 认可一篮子证券 '~<m~UXvD#  
approved budget 核准预算 #aJ(m&  
approved charitable donation 认可慈善捐款 81F/G5  
approved charitable institution 认可慈善机构 . B9iLI  
approved currency 核准货币;认可货币 LVfF[  
approved estimates 核准预算 DB|Y  
approved estimates of expenditure 核准开支预算 &K.d'$q  
approved overseas insurer 核准海外保险人 ]L $\ #  
approved overseas trust company 核准海外信托公司 3?9IJ5p  
approved pooled investment fund 核准汇集投资基金 YeL#jtC  
approved provident fund scheme 认可公积金计划 "@@u3`#  
approved provision 核准拨款 t;Sb/3  
approved redeemable share 核准可赎回股份 NjScc%@y  
approved regional stock 认可地区性证券 QB uMJm  
approved retirement scheme 认可退休金计划 Q7\w+ANf0  
approved subordinated loan 核准附属贷款 [< ?s?Ci  
arbitrage 套戥;套汇;套利 ;>yxNGV`  
arbitrageur 套戥者;套汇者 &*,#5.  
arbitrary amount 临时款项 ]EBxl=C}D  
arrangement 措施;安排;协定  .-c4wm}  
arrears 欠款 =E4LRKn  
arrears of pay 欠付薪酬 7 :xfPx  
arrears of revenue 逾期未收税款;逾期未收的帐项 "Mn6U-  
articles of association 组织章程;组织细则;组织章程细则 H>IMf/%5N-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ay ;S4c/_  
ascertainment of profit 确定利润 u@UMP@"#  
"Asia Clear" “亚洲结算系统” =,=A,kI[;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /GN<\_o=q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  SI-qC  
Asian Development Fund [ADF] 亚洲发展基金 )e+>w=t  
Asian dollar bond 亚洲美元债券 ^z IW+:  
Asian dollar market 亚洲美元市场 F=e8IUr  
Asian dollar rate 亚洲美元利率 2!m/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IGQaDFr  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4#xDgxg\f  
asked price 沽盘;喊价;索价;卖方报价 T|eu  
assessable income 应评税入息 9igiZmM  
assessable loss 应评税亏损 4y?n [/M/  
assessable profit 应评税利润 n u[ML  
assessable value 应评税值 M*, -zGr  
assessed profit 估定利润 !qh]6%l  
assessed value 经评估价值 ,{u yG:  
assessment 评税;评定;估价;评税单 <I\/n<*  
assessment number 评税编号;估价编号 Uw. `7b>B  
assessment of additional tax 补加税评税 wPd3F.<$  
assessment of performance 业绩评估;实绩评价 QUc= &5 %  
Assessor 评税主任 <4si/=  
asset price bubbles 资产价格泡沫 rdP[<Y9  
asset-backed securities 具资产保证的证券 4{U T!WIi  
assets accretion 资产增值 v5#j Z$<F  
assets and liabilities 资产与负债 Eqd<MY7  
assets betterment statement 资产递增表;资产改进表 wedbx00o  
assets lending 实物放款;有抵押贷款 wr/"yQA]  
assets of the company passing on the death 死者去世时转移的公司资产 qZtzO2Mt  
assets pledged as security for liabilities 用作负债抵押的资产 uK"=i8rs4  
assets portfolio 资产投资组合 ]?kZni8j_  
assets price 资产价格 e "4 ''/  
assets quality 资产质素 s4y73-J^.v  
assets realization 资产变现 %~H-)_d20  
assets refinancing arrangement 资产再集资安排 ?}tFN_X"  
assets securitization 资产证券化 *=/ { HvJ  
assets situated outside Hong Kong 在香港以外地方的资产 Cazocq5  
assets stripping 削减资产;拆卖资产 p Z|V 3  
assets value 资产值 x_N'TjS^{  
assignee 承让人 x;P_1J%Q  
assignment 转让;转让书;转让契 .\ULbN3Z  
assignment of interest 权益转让 2ozax)GY  
assignment of letters patent and trade mark 专利证书及商标转让 XFHYQ2ME2  
assignment of property 物业转让;物业转让书 x:NY\._  
assignment right 转让权 S]e|"n~@  
assignor 转让人 _~l5u8{^6  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 WdH$JTk1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;>EM[u  
associate member 附属会员 >=I|xY,  
associated body corporate 相联法人团体 #4Rx]zW^%  
associated company 相联公司;联属公司 1QcNp (MO  
associated corporation 相联法团 dk#k bG;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]___M  
公认会计师公会〔英国〕 !&y8@MD15  
Association of Futures Exchange Brokers 香港期货经纪协会 ~*&H$6NJS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ju!]&G8  
association of underwriters 承保人组织 <e=#F-DE  
assumption of control 接管 +K:Dx!9  
assurance 担保;保险;转易;转易书 D09Sg%w  
assurance of interest 权益的转易 EPI4!3]  
at 19XX price 按一九XX年价格计算 #C74z$  
at a discount 按赔价计算;按贴水价格计算;打折扣 T= y}y  
at a premium 按溢价计算;按升水价格计算 ["k,QX  
at call 通知付款;按通知 i/;\7n  
at constant market price 按固定市价计算 Q0`wt.}V2  
at constant price 按固定价格计算 / |;RV"  
at cost 按成本计算 _lJ!R:*  
at current market price 按当时市价计算;按现时市价计算 mW(W\'~_~  
at current price 按当时价格计算;按现时价格计算 zx"s*:O  
at factor cost 按要素成本计算;按生产要素成本计算 ~zJbK. _  
at money-of-the-day price 按付款当日价格计算 :1. L}4"gg  
at or better 按指定或较佳价位〔买卖指令〕 mA}TJz  
at par 按面值计算;平价 36&e.3/#  
at sight 见票即付 F3[T.sf  
at the close 按收市盘 ^+>laOzC`8  
at the opening 按开市盘 T\6dm/5  
attestation 见证;见证条款 2+ N]PW\V  
at-the-money option 平价期权 j ?3wvw6T  
attorney 受权人;受托代表人 T"}5}6rSG  
attornment 新拥有人承认书 X Swl Tg  
attributable profit 可归属利润 g#pr yYz  
attributable share value 可归属股份价值 FBe;1OU  
Auckland Stock Exchange 奥克兰证券交易所 9]([\%)  
auction 拍卖 (&Kk7<#`  
auctioneer 拍卖商 5FPM`hLT  
audit 审计;核数 B?gOHG*vd>  
Audit Commission 审计署 Drgv`z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +< Nn~1  
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〕 >^?u .gM3  
audit review 帐目审查 `t>l:<@%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iJ)_RSFK  
audited account 审计帐目;经审计的帐目 I3{PZhU.  
audited annual account 经审计的周年帐目 Fh&G;aEq  
audited balance sheet 经审计的资产负债表 [B*x-R[FI  
auditor 核数师;核数主任;审计师 HTv2#  
auditor's certificate 核数师证明书;审计师证明书 vFzRg5lH  
auditor's report 核数师报告;审计师报告 ^qvZXb  
Aussie bond 澳元债券 !I{0 _b{  
austerity budget 紧缩预算 p}z<Fdu 0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 hn7# L  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~f&E7su-6+  
Australian Dollar [AUD] 澳元 + /4A  
Australian Options Market 澳大利亚期权市场  L^/5ux  
Australian Securities Commission 澳洲证券事务监察委员会 e9Wa<i 8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hE'-is@7  
Australian Stock Exchange 澳大利亚证券交易所 [: n'k  
Austrian Schilling [ATS] 奥地利先令 +5g_KS  
authentication 认证;鉴证 &T?RZ2  
authority to purchase 委托购买证;委购书 oz\!V*CtK  
authorization 认可;核准;授权;授权书 kr^P6}'  
authorization by direction 指示授权 q5J5>  
authorization by instruction 指令授权 Gt8M&S-;  
authorization by warrant 令状授权 xjUT{iwS  
authorization of unit trust 单位信托的认可 |#v7/$!  
authorized agent 指定代理人 u"r`3P`  
authorized capital 法定资本 zJKv'>?  
authorized clerk 出市员 !]A  
authorized dealer 认可交易商 %OL$57Ia  
authorized financial institution 认可财务机构 ^&9zw\x;z  
authorized fund 认可基金 m^!Z_]A![  
authorized fund house 获授权的基金公司;认可基金公司 xk9%F?)  
authorized institution 认可机构 L81ZbNU?$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 */5d>04  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [t m_Mg  
authorized insurer 获授权保险人;获认可承保人 b i',j0B  
authorized investment 特准投资项目 :;%2BSgFU  
authorized person 获授权人 K C*e/J  
authorized representative 获授权代表 y;m|  
authorized share capital 法定股本 "=HA Y  
automated quotation system 自动报价系统 B {n,t}z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ANAVn@ [  
自动交易系统〔香港期货交易所有限公司〕 jKz$@gP  
automatic adjustment mechanism 自动调整机制 Si4!R+4w  
automatic adjustment system 自动调整系统 #ZUI)9My@  
Automatic Clearing House 自动票据交换所 4@+`q *  
automatic exchange rates accumulation system 自动化汇率累集系统 CCs%%U/=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 NR$3%0 nC6  
automatic teller machine [ATM] 自动柜员机 W 8<&gh+  
autopay 自动转帐 kP=eW_0D  
available assets 可用资产 H5/6TX72N  
available fiscal reserve 现存财政储备 ]#i igPZ7  
available profit 可用利润 @o].He@L<j  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B-RjMxX4>  
average 平均;平均数;海损 ].avItg  
average basic salary 平均基本薪金 <)C#_w)-  
average consumer expenditure 平均消费开支;一般消费开支 np|Sy;:  
average cost 平均成本 M><yGaaX/  
average cost of land production 增辟土地平均成本 `$Y.Y5mGtJ  
average daily turnover 平均每日成交额 &~cBNw|  
average daily wage rate 平均每日工资率 .r=4pQ@#  
average expenditure pattern 平均开支模式 ?> 9/#Nv  
average growth rate 平均增长率 rET\n(AJ  
average net fixed assets 固定资产平均净值 x;O[c3I  
average of relatives 相对价格平均数 M5 LfRBO  
average price 平均价格 ~gJwW+  
average propensity to consume 平均消费倾向;一般消费倾向 [Q~#82hBhY  
average propensity to save 平均储蓄倾向;一般储蓄倾向  C#.->\  
average rate 平均率 O#4&8>;=  
average revenue 平均收入;平均收益 i'<[DjMDlm  
average stock 平均库存;平均存货 : g7@PJND  
average yearly rent 平均年租 B6+khuG(  
avoidance of double taxation 避免双重课税 g\|PcoLm  
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 @(w@e\Bq  
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