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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: t/J|<Ooj?  
A share A股;甲类股份 ~(}n d  
abatement of tax 减税;减扣免税额 j>A=Wa7  
ABN AMRO Bank N.V. 荷兰银行 |Ge!;v  
above-the-line expenditure 线上项目支出;经常预算支出 ?*:BgaR_  
above-the-line receipt 线上项目收入;经常预算收入 +6s6QeNS8  
ABSA Asia Limited 南非联合亚洲有限公司 .5!Q(  
absolute change 绝对数值变更 ."j=s#OC(  
absolute expenditure 实际开支 "10.,QK  
absolute guideline figure 绝对准则数字 'o|=_0-7W  
absolute interest 绝对权益 qPn!.m$/  
absolute order of discharge 绝对破产解除令 _-z;  
absolute profit margin 绝对利润幅度 o'=i$Eb  
absolute value 实值;绝对值 nZ4@g@e2  
absolutely vested interest 绝对既得权益 O'S9y  
absorbed cost 已吸收成本;已分摊成本 LF ;gdF%@  
absorption 吸收;分摊;合并 Nt~G  {m  
absorption rate 吸收率;摊配率;分摊率 >6:UWvV1  
ACB Finance Limited 亚洲商业财务有限公司 ;R7+6  
acceptable form of reciprocity 合理的互惠条件 UcWf O!}D  
acceptable rate 适当利率;适当汇率 ^&\<[\  
acceptance agreement 承兑协议 m%U$37A 1  
acceptance for honour 参加承兑 y4,t=Gq7^  
acceptor 承兑人;接受人;受票人 =U}!+ 8f  
acceptor for honour 参加承兑人 ; ! B>b)%  
accident insurance 意外保险 2#@-t{\3-p  
Accident Insurance Association of Hong Kong 香港意外保险公会 3j\Py'};  
accident insurance scheme 意外保险计划 !RwMUnp  
accident year basis 意外年度基准 Dv}VmC""  
accommodation 通融;贷款 l}W"> yQ0  
accommodation bill 通融票据;空头票据 $fwj8S7$  
accommodation party 汇票代发人 }b+$S'`Bv  
account balance 帐户余额;帐户结余 ggUw4w/e  
account book 帐簿 :.crES7<[X  
account collected in advance 预收款项 c>+hY5?C  
account current book 往来帐簿 +T HBPEq  
account of after-acquired property 事后取得的财产报告 +kx#"L:  
account of defaulter 拖欠帐目 eKe[]/}e9  
account payable 应付帐款 4o kZ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6c*QBzNL  
account receivable 应收帐款 N3ccn  
account receivable report 应收帐款报表 $.O(K4S  
account statement 结单;帐单;会计财务报表 YbJB.;qK  
account title 帐户名称;会计科目 r TK)jxklX  
accountant's report 会计师报告 Vkl]&mYRz  
Accountant's Report Rules 会计师报告规则 rQ)I  
accounting and auditing procedure 会计与审计程序;会计与核数程序 / gP"X1.  
Accounting Arrangements 《会计安排》 UVD*GsBk  
accounting basis 会计基础 yH(%*-S  
accounting by Official Receiver 破产管理署署长呈交的帐目 e/zz.cd){  
Accounting Circular 《会计通告》 4R& pb1eF  
accounting class 会计类别 B:fulgh2ni  
accounting date 记帐日期;会计结算日期 K}QZdN']  
accounting for money 款项核算 @gi / 1cq  
Accounting Officer 会计主任 E+P-)bRa  
accounting period 会计报告期;会计期 ^]9.$$GU\A  
accounting policy 会计政策;会计方针 JPq' C$  
accounting practice 会计惯例 "LM[WcDX  
accounting principle 会计准则 ,yTT,)@<  
accounting record 会计记录 v(l:N@L  
accounting report 会计报告 j9|1G-CM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `t2Y IwOK  
Accounting Society of China 中国会计学会 "cGjHy\j`  
accounting statement 会计报表 e\ ! ic  
accounting system 会计制度;会计系统 vq1u !SY  
accounting transaction 会计事项;帐务交易 D:XjJMW3r  
accounting treatment 会计处理 $|K-wN[  
accounting year 会计年度 j=Z;M1  
accretion 增值;添加 >+Y@rj2  
accrual 应计项目;应累算数目 RC^k#+  
accrual basis 应计制;权责发生制 yK w.69.  
accrual basis accounting 应计制会计;权责发生制会计 vgN%vw pL  
accrue 应累算;应计 ]QKKt vN  
accrued benefit 应累算利益 ^`fqK4<  
accrued charges 应计费用 ~\u?Nf~L  
accrued cumulative preference share dividend 应累算的累积优先股股息 CUx [LZR7m  
accrued expenses 应累算费用 -|GX]jx(Y  
accrued interest payable 应付利息;应计未付利息  m5lTf  
accrued interest receivable 应收利息;应计未收利息 P"r7m  
accrued right 累算权益 AizLzR$OG  
accruing profit 应累算的利润 JxlZ,FF$@  
accumulated fiscal reserve 累积财政储备 qTV.DCP  
accumulated profit 累积利润;滚存溢利 QoS]QY'bZ  
accumulated reserve 累积储备 ,j%feC3  
accumulation of surplus income 累积收益盈余 tw&biLM5T  
acquired assets 既得资产 :)kWQQ+,  
acquisition 收购;购置;取得 x*wr8$@J  
acquisition cost 购置成本 .Kssc lSD1  
acquisition expenses 购置费用 838@jip  
acquisition of 100% interest 收购全部股权 #4F0o@Z  
acquisition of control 取得控制权 ]EEac  
acquisition of fixed assets 购置固定资产 &J,&>CFc  
acquisition of shell “买壳” 8YO` TgW  
acquisition price 收购价 +,J!xy+~,  
act of God 天灾 uOb}R   
acting partner 执事合伙人 j!K{1s[.y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 EB8<!c ?  
active partner 积极参与的合伙人 ~Z5Wwp]a  
active trading 交投活跃 TTo5"r9I 8  
actual circulation 实际流通 [ip}f4K  
actual cost 实际成本 TchByN6oN<  
actual expenditure 实际开支;实际支出 z*`nfTw l  
actual income 实际入息;实际收入;实际收益 %] !xr6d  
actual market 现货市场 9O-*iK  
actual price 现货价;实际价格 Rzxkz  
actual profit 实际利润 IaGF{O3.  
actual quotation 实盘;实际价位;实际报价 59k-,lyU,  
actual year basis 按实际年度计算 TJs~}&L  
actuals 实货 tF!-}{c"k  
actuarial investigation 精算调查 ZvSEa{  
actuarial principle 精算原则 "*N]Y^6/A  
actuarial report 精算师报告 6Q NO#!;  
Actuarial Society of Hong Kong 香港精算学会 %=5m!"F  
actuarial valuation 精算师估值 :7pt=IA  
actuary 精算师 \/?&W[TF  
ad referendum agreement 暂定协议;有待覆核的协定 *[tLwl.  
ad valorem duty 从价税;按值征税 Q=#Wk$1.  
ad valorem duty system 从价税制 *zWf8X  
ad valorem fee 从价费 j4E`O%@^  
ad valorem tariff 从价关税 yS@xyW /  
additional allowance 额外免税额 2Y%E.){  
additional amount for unexpired risk 未过期风险的额外款额 J pKCux  
additional assessable profit 补加应评税利润 L[lS >4e N  
additional assessment 补加评税 ?]0bR]}y  
additional commitment 额外承担 B2,JfKk/  
additional commitment vote 额外承担拨款 >RXDuCVi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^Kn:T`vB  
additional dependent parent allowance 供养父母额外免税额 \0z<@)r+AJ  
additional provision 额外拨款 W+#Zmvo  
additional stamp duty 附加印花税 Y{ w9D`}  
additional tax 补加税罚款;补加税款 XVY j X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @O)1Hnm  
adjudged bankrupt 被裁定破产 TFtD>q X  
adjudicated bankrupt 裁定破产人 R^Y _i  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |4F'Zu}g>  
adjudication of bankruptcy 裁定破产;宣告破产 ,zh4oX`>  
adjudication of insolvency 裁定无力偿还债务 "PC9[i  
adjusted actual 经调整的实数;调整后的实数 k9iB-=X?4s  
adjusted current assets 经调整的流动资产;调整后的流动资产 }Pj;9ivz  
adjusted figure 经调整的数字;调整后的数额 &Tk@2<5=  
adjusted liabilities 经调整的负债;调整后的负债 @!%HEs!# #  
adjusted loss 经调整的亏损;调整后的亏损 h F *c  
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 A'T: \Wl  
adjusted profit 经调整的利润;调整后的利润 en29<#8TO  
adjusted surplus 经调整的盈余额;调整后的盈余额 {r1}ACw{  
adjusted value 经调整的价值;调整后的价值 U Kf0cU  
adjustment 调整;修订;理算〔保险〕 Ia-nA|LBxI  
adjustment centre 调剂中心 z&Lcl{<MA  
adjustment lag 调整过程的时间差距;调整时差 >{k0N@_  
adjustment mechanism 调整机制 `<* tp@  
adjustment of loss 亏损调整 U46Z~B  
adjustment process 调整过程;调整程序 sF p% T4j  
adjustment range 调整幅度 {Zf 9} !qF  
administered exchange rate 受管制汇率 _yc &'Wq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ? 9;r|G  
administration expenses 行政费用 A(wuRXnVWK  
administration fee 手续费;行政费 !k8j8v&  
administration in bankruptcy 破产管理 M[?0 ^ FBx  
administration order 遗产管理令 dU#} Tk  
administrator 管理人;遗产管理人 Cm#[$T@C  
administrator of the estate 遗产管理人 rIJd(=  
admission of debt 债项承认书 1IWP~G  
admission of proof 接纳债权证明 =yLJGNK[  
advance 放贷款项;垫付款项;预支款项;预付款项 Ypw:Vp  
advance account 暂支帐目;预付款帐户 nmUMg  
advance compensation 预付补偿金 )"f*Mp  
advance from shareholder 股东垫款 B-[qS;PY%  
advance pending reimbursement 预支以待日后付还 P30|TU+B  
advanced economy 先进经济体系 Vnnl~|Xx  
advancement 预付;预付财产 O 718s\#  
advances warrant 垫款令 ^MUvd  
advancing 贷出 =X=m_\=~@  
adverse balance 逆差 kTm>`.kKJ=  
adverse exchange 逆汇 }Bn`0;]  
advertisement addressed to shareholders 在报章刊登的致股东通告 GqD_6cdh  
advice for collection 托收通知书 4! DXj0^  
advice of drawing 提款通知书;汇票通知书 6_O3/   
advice of payment 付款通知 3zo:)N \K  
Advisory Committee [Securities and Futures Commission] !Q5NV4gd+  
谘询委员会〔证券及期货事务监察委员会〕 n^%",*8gD*  
Advisory Committee on Diversification 经济多元化谘询委员会 +%LR1+/%b  
affidavit 誓章;遗产申报誓章 !Bn,f2  
affidavit of no receipt 述明无收款的誓章 t? [8k&Z  
affiliate 联号;联营公司;附属公司 GA2kg7  
affiliated company 附属公司;联号;联营公司 H]Vo XJ\*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0Y9fK? (  
affordability 负担能力 +cC$4t0$^A  
African Development Bank [AfDB] 非洲开发银行 R9O1#s^  
after-acquired property 事后取得的财产 Un\ T} c  
after-hours dealing 市后交易 Q ;$NDYV1  
after-tax profit 税后盈利;税后利润;税后溢利 obSLy Ed  
agency agreement 代理协议 GJn ~x  
agency expenses 代理机构的开支 /@+[D{_Fw  
agency fee 代理费 tz/NR/[  
Agency Law 《代理法》 5ii:93Hlj  
agent 代理人;承销人 h"On9  
agent of company 公司代理人 )jed@?  
agent's fee 代理人费;经纪费 3Jw}MFFV  
aggregate 总计;总数;总体数字 T:!Re*=JJ  
aggregate amount 总款额;总额 (GbZt{.  
aggregate assets and liabilities 总体资产与负债 ]?(_}""1  
aggregate at constant price 按固定价格计算的总体数字 *&~wl(+O=  
aggregate demand 总需求 < /9@RO  
aggregate gross position 总持仓量 eT Z2f  
aggregate limit 总限额 {Zrf>ST  
aggregate of salaries tax 合计薪俸税 BHJS.o*j~  
aggregate performance 总体表现;总体业绩 e\' =#Hw  
aggregate supply 总体供应 ^ /7L(  
aggregate surplus 总盈余 lW3wmSWn%  
aggregate total 整体总额 d@>1m:p  
aggregate value 总值;合计价值 peGh-  
aggregated basis 合计基准 K)9+3(?  
aggregated net chargeable income 合计应课税入息实额 g0A,VX:2  
aggregation 合并计算;合计;总和 P2sM3C  
aggregation of incomes of husband and wife 夫妇入息合并计算 's 'H&sa  
aggregation of property 财产的总和 QLOcgU^  
agio 差价;贴水 Q'Vejz/  
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》 [ .c'22R6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s:Io5C(  
《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》 D~7L~Q]xI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dmk_xBy s|  
《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》 A!^gF~5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment HR$;QHl~F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 esK0H<]  
agreement for a settlement 授产协议 Ygfv?  
agreement for assignment 转让协议 +~eybm;  
agreement for sale 售卖协议;买卖协议 #w&N) c>  
agreement for sale and purchase 买卖协议 %S]g8O[}nl  
agreement for the payment of interest 支付利息协议 b]Z>P{ j  
agreement for the repayment of money 还款协议 q ,*([yX  
agreement of reinsurance 再保险协议 v7G&`4~  
Agricultural Bank of China 中国农业银行 2*}qQ0J  
air passenger departure tax 飞机乘客离境税 lbiMB~rwI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sL\W6ej  
airport tax 机场税 fQ_(2+ FM  
alcohol duty 酒精税 ^ 9FRI9?  
alienation 让与;让渡;转让 kyu PN<?  
alimony 生活费;赡养费 +z?SKc  
All Ordinaries Index [AOI] 所有普通股指数 l|5;&(Y+s  
all risks 全险;综合险 6>j0geFyE2  
All Sales Record for Stock Market 《股票市场成交报告》 @"'$e_jj"  
Allied Capital Resources Limited 新联财务有限公司 .fD%*-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZA.i\ ;2  
allocation letter 拨款信件 R>dd#`r"  
allocation of fund 分配款项;预留款项 2~RG\JWTA  
allocation of profit 利润分配;溢利分配 ^=7XA894  
allocation warrant 拨款令 R&9Q#n-  
allotment 分配;配股 K5EU?J&  
allotment notice 股份配售通知;配股通知 _Sn45h@"  
allotment of shares 股份分配 &@/25Y2  
allowable 可获宽免;免税的 WC`x^HI  
allowable business loss 可扣除的营业亏损 ~dlpoT  
allowable expenses 可扣税的支出 z 3N'Xk  
allowance 免税额;津贴;备抵;准备金 E% d3}@  
allowance for debts 债项的免税额 pW1(1M)[%Z  
allowance for depreciation by wear and tear 耗损折旧免税额 *PF=dx<8  
allowance for funeral expenses 殡殓费的免税额 x5 ?>y{6D  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 d .t$VRO  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;)rXQm  
allowance to debtor 给债务人的津贴 &~sirxR p  
alteration of capital 资本更改 5;q{9wvqO  
alternate trustee 候补受托人 40Hm+Ge  
amalgamation 合并 g~]?6;uu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .+$ox-EK8  
ambit of charges 征税范围;收费范围 !FHm.E_>  
amended valuation 经修订的估值 'rDai [  
American Commodities Exchange 美国商品交易所 $#/f+kble  
American Express Bank Limited 美国运通银行 ^s_7-p])(  
American Stock Exchange 美国证券交易所 9q_c`  
amortization 摊销 IHcR/\mz  
amount due from banks 存放银行同业的款项 Uc d~-D  
amount due from banks abroad 存放海外银行同业的款项 z` (">J  
amount due from holding companies 控股公司欠款 K410.o/=-  
amount due from local banks 存放本港银行同业的款项 i:\|G^h  
amount due to banks 银行同业的存款 aDZ]{;  
amount due to banks abroad 海外银行同业的存款 MeW?z|x`'  
amount due to holding companies 控股公司存款 =gQ^,x0R9  
amount due to local banks 本港银行同业的存款 (qdvvu#E  
amount due to outport banks 外埠银行同业的存款 y87oW_"h  
amount for note issue 发行纸币的款额 xj;V  
amount of bond 担保契据的款额 OmLe+,7'  
amount of consideration 代价款额 'e:(61_  
amount of contribution 供款数额 LZ<^b6Dxk  
amount of indebtedness 负债款额 oUx%ra{  
amount of principal of the loan 贷款本金额 0Ait7`  
amount of rates chargeable 应征差饷数额 M*2 Nq=3  
amount of share capital 股本额 W$Sc@!M3{  
amount of sums assured 承保款额 MZ"|Jn  
amount of variation 变动幅度 Usq.'y/ o  
amount of vote 拨款数额 Q?/qQ}nNw  
amount payable 应付款额 ")@#B=8+3^  
amount receivable 应收款额 e"&QQ-q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 njckPpyb@  
analysis 分析 ! q5qA*  
ancillary risk 附属风险 X}B ]0z>  
annual account 周年帐目;周年帐目报表;年度决算;年结 i6)HC  
annual accounting date 年结日期 {B[ }}wX$  
annual allowance 每年免税额;年积金;年度津贴;年津 Nx=rw h  
annual balance 年度余额 x4-_K%  
annual disposable income 每年可动用收入 =Hx]K8N)  
annual estimates 周年预算 f[wxt n'r  
annual fee 年费 52t6_!y+V  
annual general meeting 周年大会 *cAI gO7  
annual growth rate 年增率;每年增长率 aM YtWj  
annual long-term supplement 长期个案每年补助金 /_</m?&.U&  
annual pensionable emolument 可供计算退休金的年薪 ?@CbaX~+K  
annual report 年报 P(cy@P,D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )W*A[c 2  
annual return 周年报表;周年申报表;每年报税表格 h]pz12Yf  
Annual Return Rules 《周年报表规则》  {[dY$  
annual review of consumer prices 每年消费物价回顾 Cf>(,rt};  
annual roll-forward basis 逐年延展方式 %uDH_J|^  
annual salary 年薪 "NtY[sT{V  
annual statement 年度报表;年度决算表 Eo>EK>  
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 v-DZW,  
annuitant 年金受益人 {BzE  
annuity 年金 0sI7UK`m  
annuity contract 年金合约 b)@rp  
annuity on human life 人寿年金 uF+0nv+  
antecedent debt 先前的债项 _ o.j({S  
ante-dated cheque 倒填日期支票 3<HZ)w^B  
anticipated expenditure 预期开支 4d\V=_);r  
anticipated net profit 预期纯利 `k`P;(:  
anticipated revenue 预期收入 Y&-% N  
anti-inflation measure 反通货膨胀措施 Uj)Wbe[)p0  
anti-inflationary stance 反通货膨胀立场 n&3}F?   
apparent deficit 表面赤字 GQ2/3kt  
apparent financial solvency 表面偿债能力 Y`rli  
apparent partner 表面合伙人 nt8& Mf  
application for personal assessment 个人入息课税申请书 w|c200Is}e  
application of fund 资金应用 9qUkw&}H  
application to release as liquidator and to destruct the books of accounts and documents mM.YZUX  
申请免除清盘人职务及毁灭帐簿与文件 8kT`5`}lB  
appointed actuary 委任精算师 U1O8u-X  
appointed auditor 委任核数师;委任审计师 'OvM  
appointed trustee 委任的受托人 oI-,6G}  
appointer 委任人 **JBZ\'  
apportioned pro rata 按比例分摊 2P ^x'I  
apportionment 分配;分摊 iFnD`l 6)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9e Fj+  
apportionment formula 分摊方程式 &%m%b5  
apportionment of estate duty 遗产税的分摊 quRTA"!E  
appraisal 估价;评估 K/K|[=bl  
appreciable growth 可观增长 nF$HWp&gt  
appreciable impact 显着影响 :0Z\-7iK  
appreciable increase 可观增长 ty'/i!/\  
appreciation 增值;升值 2'u%  
appreciation against other currencies 相对其他货币升值 H$.K   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LVT:oIQ  
appreciation tax 增值税 Kc, i$FH  
appropriation 拨款;拨用;拨付 8Qhj_  
appropriation account 拨款帐目 Xw3j(`w$,  
Appropriation Bill 拨款法案 ,B'fOJ.2  
appropriation-in-aid system 补助拨款办法 .y<u+)  
approved assets 核准资产 |}b~YHTs  
approved basket stock 认可一篮子证券 ,Oe:SZJ>  
approved budget 核准预算 GSW%~9WBa  
approved charitable donation 认可慈善捐款 pQ>|d H+.  
approved charitable institution 认可慈善机构 SDB \6[D  
approved currency 核准货币;认可货币 Bj<s!}i{[  
approved estimates 核准预算 RL3*fRlb  
approved estimates of expenditure 核准开支预算 %SuELm  
approved overseas insurer 核准海外保险人 xpc{#/Nk  
approved overseas trust company 核准海外信托公司 iBI->xU[U  
approved pooled investment fund 核准汇集投资基金 Cz &3=),G  
approved provident fund scheme 认可公积金计划 :$0yp`k  
approved provision 核准拨款 t YxN^VqU  
approved redeemable share 核准可赎回股份 O_]hbXV0  
approved regional stock 认可地区性证券 B<i(Y1n[  
approved retirement scheme 认可退休金计划 zK&1ti@wln  
approved subordinated loan 核准附属贷款 ,3N>`]Km'  
arbitrage 套戥;套汇;套利 d0-4KN2  
arbitrageur 套戥者;套汇者 *2pf> UzL  
arbitrary amount 临时款项 CK1A$$gnz  
arrangement 措施;安排;协定 uehu\umt=  
arrears 欠款 5RAhm0Op~.  
arrears of pay 欠付薪酬 ^`k;~4'd  
arrears of revenue 逾期未收税款;逾期未收的帐项 3?&v:H  
articles of association 组织章程;组织细则;组织章程细则 Vl;zd=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5z =}o/?  
ascertainment of profit 确定利润 I]hjv  
"Asia Clear" “亚洲结算系统” H]7bqr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 sO}CXItC+j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KA{&NFx  
Asian Development Fund [ADF] 亚洲发展基金 *<X1M~p$  
Asian dollar bond 亚洲美元债券 ',K:.$My  
Asian dollar market 亚洲美元市场 ;dPaWS1D  
Asian dollar rate 亚洲美元利率 U!NuiKaQ26  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 zXD/hM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h8X[*Wme  
asked price 沽盘;喊价;索价;卖方报价 XwFTAaZ  
assessable income 应评税入息 .]s? 01Z  
assessable loss 应评税亏损 b $yIM  
assessable profit 应评税利润 -DK6(<:0  
assessable value 应评税值 %P D}VF/Y  
assessed profit 估定利润 uVKe?~RC  
assessed value 经评估价值 `S0`3q}L3%  
assessment 评税;评定;估价;评税单 _QEw=*.<  
assessment number 评税编号;估价编号 ;|0P\3  
assessment of additional tax 补加税评税 >I/@GX/  
assessment of performance 业绩评估;实绩评价 FSm.o?>  
Assessor 评税主任 6aOyI ;Ux  
asset price bubbles 资产价格泡沫 /QWXEL/M=  
asset-backed securities 具资产保证的证券 Y[]I!Bc  
assets accretion 资产增值 :)i,K>y3i  
assets and liabilities 资产与负债 } C:i0Q  
assets betterment statement 资产递增表;资产改进表 `hdff0  
assets lending 实物放款;有抵押贷款 1YQYZ^11  
assets of the company passing on the death 死者去世时转移的公司资产 AwjXY,2  
assets pledged as security for liabilities 用作负债抵押的资产 ZuybjV1/f6  
assets portfolio 资产投资组合 [N Afy~X*  
assets price 资产价格 kJpO0k9?eY  
assets quality 资产质素 TY'c'u,  
assets realization 资产变现 [T,Hpt  
assets refinancing arrangement 资产再集资安排 2x9.>nwhb  
assets securitization 资产证券化 i1XRB C9  
assets situated outside Hong Kong 在香港以外地方的资产 l5.k2{'  
assets stripping 削减资产;拆卖资产 , ^K.J29  
assets value 资产值 ZE-vroh  
assignee 承让人 x"g)pGsT  
assignment 转让;转让书;转让契 S3l^h4  
assignment of interest 权益转让 wU>Fz*  
assignment of letters patent and trade mark 专利证书及商标转让 /,\U*'-  
assignment of property 物业转让;物业转让书 QS!Z*vG  
assignment right 转让权 yQMwt|C4  
assignor 转让人 [^s;Ggi9  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 dW%t ph  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w7.,ch  
associate member 附属会员 $y&W:  
associated body corporate 相联法人团体 8["%e#%`$  
associated company 相联公司;联属公司 ^8_yJ=~V  
associated corporation 相联法团 n1{[CCee@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] i@.Tv.NZ  
公认会计师公会〔英国〕 8toOdh  
Association of Futures Exchange Brokers 香港期货经纪协会 sv?Fx;d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HE-5e): k  
association of underwriters 承保人组织 W#~7X  
assumption of control 接管 "+T`{$Z=C  
assurance 担保;保险;转易;转易书 )v_v 7 ~H&  
assurance of interest 权益的转易 tT>LOI_z  
at 19XX price 按一九XX年价格计算 %4),P(4N  
at a discount 按赔价计算;按贴水价格计算;打折扣 eA86~M?<o  
at a premium 按溢价计算;按升水价格计算 Rx&O}>"E>l  
at call 通知付款;按通知 >5#}/G&  
at constant market price 按固定市价计算 [K$5 Rm5  
at constant price 按固定价格计算 VC/-5'_6  
at cost 按成本计算 Qv5 fK  
at current market price 按当时市价计算;按现时市价计算 @;`'s  
at current price 按当时价格计算;按现时价格计算 +/Y2\ s  
at factor cost 按要素成本计算;按生产要素成本计算 S'8+jY  
at money-of-the-day price 按付款当日价格计算 +^+'.xQ  
at or better 按指定或较佳价位〔买卖指令〕 P%lD9<jED  
at par 按面值计算;平价 Q5T3  
at sight 见票即付 vhbHt_!u&  
at the close 按收市盘 ^;<d<V}*  
at the opening 按开市盘 QMz=e  
attestation 见证;见证条款 c0'ryS_Z9  
at-the-money option 平价期权 D<d, 9S,)  
attorney 受权人;受托代表人 8 5X}CCQ  
attornment 新拥有人承认书 4r7F8*z  
attributable profit 可归属利润 rAfz?  
attributable share value 可归属股份价值 u+r!;-0i  
Auckland Stock Exchange 奥克兰证券交易所 Ao8ua|:  
auction 拍卖 Y4 HN1  
auctioneer 拍卖商 :\P@c(c{^C  
audit 审计;核数 8 E\zjT!#\  
Audit Commission 审计署 PVp>L*|BZ;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <+g77NL  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 _*6]4\;  
audit review 帐目审查 ^J#*sn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pT->qQ3;  
audited account 审计帐目;经审计的帐目 =~hb&  
audited annual account 经审计的周年帐目 A~PR  
audited balance sheet 经审计的资产负债表 TT/H"Ri}Jp  
auditor 核数师;核数主任;审计师 zUL,~u  
auditor's certificate 核数师证明书;审计师证明书 QF/_?Tm4  
auditor's report 核数师报告;审计师报告 zP%s]>hH  
Aussie bond 澳元债券 gAWi&  
austerity budget 紧缩预算 XJ\R'?j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 DOJydYds  
Australia All Ordinaries Index 澳洲所有普通股票指数 HTT&T9]  
Australian Dollar [AUD] 澳元 RB+Jp  
Australian Options Market 澳大利亚期权市场 <[)-Q~Gg5  
Australian Securities Commission 澳洲证券事务监察委员会 W&Fm ;m@M  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9GH5  
Australian Stock Exchange 澳大利亚证券交易所 > v%.q]E6n  
Austrian Schilling [ATS] 奥地利先令 dT*Yv`h  
authentication 认证;鉴证 wK-VA$;:  
authority to purchase 委托购买证;委购书 ?iP7Ki  
authorization 认可;核准;授权;授权书 xj;:B( i  
authorization by direction 指示授权 K<*6E@+i  
authorization by instruction 指令授权 aE5-b ub c  
authorization by warrant 令状授权 kZz'&xdv'.  
authorization of unit trust 单位信托的认可 {WrEe7dLy  
authorized agent 指定代理人 I{cH$jt<  
authorized capital 法定资本 NUYKMo1ze  
authorized clerk 出市员 W+#Q>^Q>  
authorized dealer 认可交易商 cb /Q<i  
authorized financial institution 认可财务机构 +Pb:<WT}%  
authorized fund 认可基金  /RJ  
authorized fund house 获授权的基金公司;认可基金公司 yO1 7C  
authorized institution 认可机构 F]yB=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !92e$GJ} ;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6/S. sj~  
authorized insurer 获授权保险人;获认可承保人 y|ZL< L  
authorized investment 特准投资项目 #j~FlY5  
authorized person 获授权人 }8x+F2i  
authorized representative 获授权代表 "a)6g0gw  
authorized share capital 法定股本 oL@-<;zKO  
automated quotation system 自动报价系统 T<pG$4_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w-pgtO|Us  
自动交易系统〔香港期货交易所有限公司〕 ce\d35x!  
automatic adjustment mechanism 自动调整机制 RH;ulAD6(~  
automatic adjustment system 自动调整系统 \s&Mz;:  
Automatic Clearing House 自动票据交换所 nUP, Yd  
automatic exchange rates accumulation system 自动化汇率累集系统 d=xjLbsZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _J!^iJ  
automatic teller machine [ATM] 自动柜员机 h5'hP>b#  
autopay 自动转帐 ^1.*NG8  
available assets 可用资产 m}wn+R  
available fiscal reserve 现存财政储备 T06(Q[)  
available profit 可用利润 -_ I)5*N  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 D8wf`RUt  
average 平均;平均数;海损 W]oD(eZ  
average basic salary 平均基本薪金 z)^|.  
average consumer expenditure 平均消费开支;一般消费开支 2/*u$~  
average cost 平均成本 xc#t8`  
average cost of land production 增辟土地平均成本 N x&/p$d  
average daily turnover 平均每日成交额 JPqd} :u3  
average daily wage rate 平均每日工资率 .Z [4:TS  
average expenditure pattern 平均开支模式 MT&aH~YB  
average growth rate 平均增长率 #-;W|ib%z  
average net fixed assets 固定资产平均净值 [Jt}^  
average of relatives 相对价格平均数 >4X2uNbZS  
average price 平均价格 | ky40[C  
average propensity to consume 平均消费倾向;一般消费倾向 ~JXz  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2xLtJR4L  
average rate 平均率 1X2j%q I&  
average revenue 平均收入;平均收益 U9:)qvMXe  
average stock 平均库存;平均存货 4[$:KGh3  
average yearly rent 平均年租 D!o[Sm}JO[  
avoidance of double taxation 避免双重课税 ~9+01UU^  
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 H[~ D]RG}'  
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