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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: [ncK+rGAc  
A share A股;甲类股份 =,(TP  
abatement of tax 减税;减扣免税额 \]u;NbC]  
ABN AMRO Bank N.V. 荷兰银行 3J+2#ML  
above-the-line expenditure 线上项目支出;经常预算支出  @;bBc  
above-the-line receipt 线上项目收入;经常预算收入 ]oB~8d  
ABSA Asia Limited 南非联合亚洲有限公司 ]h,rgO ;  
absolute change 绝对数值变更  L\PmT  
absolute expenditure 实际开支 clB K  
absolute guideline figure 绝对准则数字 ccHf+=  
absolute interest 绝对权益 zOs}v{8"  
absolute order of discharge 绝对破产解除令 PVo7Sy!'H  
absolute profit margin 绝对利润幅度 9aJIq{`E  
absolute value 实值;绝对值 VIT|#  
absolutely vested interest 绝对既得权益 LWF,w7v[L  
absorbed cost 已吸收成本;已分摊成本 r\;fyeH  
absorption 吸收;分摊;合并 1g{Pe`G,  
absorption rate 吸收率;摊配率;分摊率 LTTMa-]Yy  
ACB Finance Limited 亚洲商业财务有限公司 t R|dnC4U  
acceptable form of reciprocity 合理的互惠条件 a]T:wUYG'  
acceptable rate 适当利率;适当汇率 lhGJ/By- -  
acceptance agreement 承兑协议 -[=eVS.2%  
acceptance for honour 参加承兑 CBEf;I g  
acceptor 承兑人;接受人;受票人 pUXoSnIq:  
acceptor for honour 参加承兑人 \#_ymM0  
accident insurance 意外保险 gYB!KM *v  
Accident Insurance Association of Hong Kong 香港意外保险公会 }xk(aM_  
accident insurance scheme 意外保险计划 3#>W\_FY*D  
accident year basis 意外年度基准  oBkhb  
accommodation 通融;贷款 p%3z*2,(  
accommodation bill 通融票据;空头票据 At iUTA  
accommodation party 汇票代发人 !@=S,Vc.  
account balance 帐户余额;帐户结余 $8=|<vt  
account book 帐簿 } a9Ah:.7/  
account collected in advance 预收款项 R c+olJ^5  
account current book 往来帐簿 T- en|.  
account of after-acquired property 事后取得的财产报告 P]43FPb  
account of defaulter 拖欠帐目 V\;Xa0  
account payable 应付帐款 e7RgA1  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K*>%,mP$i  
account receivable 应收帐款 VVas>/0qr  
account receivable report 应收帐款报表 ec&/a2M  
account statement 结单;帐单;会计财务报表 $a M5jH<  
account title 帐户名称;会计科目 f4"UI-8;n  
accountant's report 会计师报告 :R Iz6Tz  
Accountant's Report Rules 会计师报告规则 QrYF Lh  
accounting and auditing procedure 会计与审计程序;会计与核数程序 <q'l7 S  
Accounting Arrangements 《会计安排》 ??,[-Oi  
accounting basis 会计基础 }Kp!,  
accounting by Official Receiver 破产管理署署长呈交的帐目 f+h\RE=BGt  
Accounting Circular 《会计通告》 kFn/dQ4|  
accounting class 会计类别 V*giF`gq  
accounting date 记帐日期;会计结算日期 O[Vet/^)  
accounting for money 款项核算 Muo E~K2  
Accounting Officer 会计主任 1xB}Ed*k  
accounting period 会计报告期;会计期 [eX]x  
accounting policy 会计政策;会计方针 ]vvYPRV76  
accounting practice 会计惯例 ("9bV8:@B  
accounting principle 会计准则 yQK{ +w  
accounting record 会计记录 cFUD$mp  
accounting report 会计报告 [.gk{> #  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vd%g'fTy9  
Accounting Society of China 中国会计学会 4)S99|1  
accounting statement 会计报表 LhJUoX  
accounting system 会计制度;会计系统 srGOIK.  
accounting transaction 会计事项;帐务交易 (pxH<k=Ah  
accounting treatment 会计处理 .kT]^rv ;  
accounting year 会计年度 yLnQ9BXB&  
accretion 增值;添加 XX8HSw!w  
accrual 应计项目;应累算数目 3uLG$`N   
accrual basis 应计制;权责发生制 q+?<cjVg  
accrual basis accounting 应计制会计;权责发生制会计 VdlT+'HF  
accrue 应累算;应计 DB/~Z  
accrued benefit 应累算利益 mmTpF]t ?`  
accrued charges 应计费用 7Sx|n}a-3  
accrued cumulative preference share dividend 应累算的累积优先股股息 @J[@Pu O  
accrued expenses 应累算费用 :@((' X(".  
accrued interest payable 应付利息;应计未付利息  ldA_mj{  
accrued interest receivable 应收利息;应计未收利息 h  d3  
accrued right 累算权益 aM}9ZurI  
accruing profit 应累算的利润 V8^la'_j  
accumulated fiscal reserve 累积财政储备 ~ :ASv>m  
accumulated profit 累积利润;滚存溢利 >JpBX+]5m  
accumulated reserve 累积储备 im<bo Mv  
accumulation of surplus income 累积收益盈余 v:t;Uk^Y  
acquired assets 既得资产 M3tl4%j  
acquisition 收购;购置;取得 a:BW*Hy{\  
acquisition cost 购置成本  IO\l8G  
acquisition expenses 购置费用 ^A$=6=CX  
acquisition of 100% interest 收购全部股权 DrJ?bG;[  
acquisition of control 取得控制权 m$T5lKn}U?  
acquisition of fixed assets 购置固定资产 gHg=G+Q@  
acquisition of shell “买壳”  %?ElC  
acquisition price 收购价 fVbjU1N  
act of God 天灾 $n\Pw  
acting partner 执事合伙人 p*;!5;OUR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 'nCVjO7o  
active partner 积极参与的合伙人 AV5={KK  
active trading 交投活跃 [wGj?M}  
actual circulation 实际流通 %K6veB{M  
actual cost 实际成本 F@BpAl  
actual expenditure 实际开支;实际支出 }`uyOgGg*  
actual income 实际入息;实际收入;实际收益 Q5,zs_j  
actual market 现货市场 cOVj @z  
actual price 现货价;实际价格 yHeL&H  
actual profit 实际利润 7(Fas(j3  
actual quotation 实盘;实际价位;实际报价 586P~C[ic  
actual year basis 按实际年度计算 1djZ5`+  
actuals 实货 nu0pzq\6  
actuarial investigation 精算调查 G+zhL6]F  
actuarial principle 精算原则 )bUnk +_  
actuarial report 精算师报告 }]x \ `}o  
Actuarial Society of Hong Kong 香港精算学会 HpnF,4A>  
actuarial valuation 精算师估值 )w7vE\n3  
actuary 精算师 3~>-A=  
ad referendum agreement 暂定协议;有待覆核的协定 @j!,8JQEd  
ad valorem duty 从价税;按值征税 AO-5>r  
ad valorem duty system 从价税制 IMf|/a9-  
ad valorem fee 从价费 8 v/H;65  
ad valorem tariff 从价关税 msl.{  
additional allowance 额外免税额 W A/dt2D|  
additional amount for unexpired risk 未过期风险的额外款额 R(1:I@<?E  
additional assessable profit 补加应评税利润 hA7=:LG  
additional assessment 补加评税 ;ku>_sG-  
additional commitment 额外承担 \+ se%O  
additional commitment vote 额外承担拨款 Z& _kq|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'RjEdLrI  
additional dependent parent allowance 供养父母额外免税额 Lq(=0U\"P  
additional provision 额外拨款 wvv+~K9jq  
additional stamp duty 附加印花税 Z"`w>c.  
additional tax 补加税罚款;补加税款 )lG}B U.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 UG2+Y']  
adjudged bankrupt 被裁定破产 yE:y[k0E  
adjudicated bankrupt 裁定破产人 |E8sw a  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 y=Y k$:-y  
adjudication of bankruptcy 裁定破产;宣告破产 Zxebv# 4  
adjudication of insolvency 裁定无力偿还债务 .n8R%|C5  
adjusted actual 经调整的实数;调整后的实数 (xfc_h*xA  
adjusted current assets 经调整的流动资产;调整后的流动资产 GcV/_Y  
adjusted figure 经调整的数字;调整后的数额 btW#ebm  
adjusted liabilities 经调整的负债;调整后的负债 PmuG(qg  
adjusted loss 经调整的亏损;调整后的亏损 =o#Z?Bn5  
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 \s=r[0tj!  
adjusted profit 经调整的利润;调整后的利润 &jDN6n3z  
adjusted surplus 经调整的盈余额;调整后的盈余额 A8% e _XA  
adjusted value 经调整的价值;调整后的价值 lc,k-}n  
adjustment 调整;修订;理算〔保险〕 "n%j2"TYJj  
adjustment centre 调剂中心  u r$  
adjustment lag 调整过程的时间差距;调整时差 x@NfN*?/+i  
adjustment mechanism 调整机制 TU|#Pz7n-Z  
adjustment of loss 亏损调整 2F4<3k! &  
adjustment process 调整过程;调整程序 f_c\uN@f  
adjustment range 调整幅度 #-L0.z(  
administered exchange rate 受管制汇率 &~:EmLgv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 de:@/-|  
administration expenses 行政费用 +7.|1x;C  
administration fee 手续费;行政费 KuR]X``2  
administration in bankruptcy 破产管理 Y@FYo>0O  
administration order 遗产管理令 \BHZRytQF  
administrator 管理人;遗产管理人 ,r B(WKU  
administrator of the estate 遗产管理人 [ V.67_~  
admission of debt 债项承认书 OyO<A3  
admission of proof 接纳债权证明 /~,*DH$)  
advance 放贷款项;垫付款项;预支款项;预付款项 Ao K9=F}  
advance account 暂支帐目;预付款帐户 <"3q5ic/Z  
advance compensation 预付补偿金 [jgVN w""D  
advance from shareholder 股东垫款 hK?GIbRZ  
advance pending reimbursement 预支以待日后付还 ChiIQWFE  
advanced economy 先进经济体系 <B6md i'R  
advancement 预付;预付财产 - Jaee,P  
advances warrant 垫款令 ZF7n]LgSc&  
advancing 贷出 d"|_NG`vr  
adverse balance 逆差 PQaTS*0SXJ  
adverse exchange 逆汇 xlv(PVdn  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gu$/rb?  
advice for collection 托收通知书 cH_qHXi[G  
advice of drawing 提款通知书;汇票通知书 +`d92Tz  
advice of payment 付款通知 ,^9+G"H:I  
Advisory Committee [Securities and Futures Commission] P zJ(Q  
谘询委员会〔证券及期货事务监察委员会〕 qiz(k:\o  
Advisory Committee on Diversification 经济多元化谘询委员会 K|%Am4  
affidavit 誓章;遗产申报誓章 \uZpAV)5  
affidavit of no receipt 述明无收款的誓章 $0V+<  
affiliate 联号;联营公司;附属公司 Uu7]`Ul  
affiliated company 附属公司;联号;联营公司 RP~nLh3=\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 utck{]P  
affordability 负担能力 tA1?8`bQ  
African Development Bank [AfDB] 非洲开发银行 bB<S4@jF8z  
after-acquired property 事后取得的财产 6,q0F*q  
after-hours dealing 市后交易 u!X~!h-6~  
after-tax profit 税后盈利;税后利润;税后溢利 [RBSUOF  
agency agreement 代理协议 "(=g7,I4  
agency expenses 代理机构的开支 8F[ ];LF>  
agency fee 代理费 Y-it3q'Z  
Agency Law 《代理法》 .$\-{)  
agent 代理人;承销人 2J=`"6c  
agent of company 公司代理人 d(^8#4  
agent's fee 代理人费;经纪费 Bz'.7" ":0  
aggregate 总计;总数;总体数字 U$2Em0HO}  
aggregate amount 总款额;总额 ,7V?K j  
aggregate assets and liabilities 总体资产与负债 ! $JX3mP  
aggregate at constant price 按固定价格计算的总体数字 gP>pb W_  
aggregate demand 总需求 C@a I*+@-"  
aggregate gross position 总持仓量 Ou[`)|>  
aggregate limit 总限额 DN%}OcpZ  
aggregate of salaries tax 合计薪俸税 ZX/FIxpy  
aggregate performance 总体表现;总体业绩 HzM\<YD  
aggregate supply 总体供应 pCt2 -aam  
aggregate surplus 总盈余 '{WEyhaS  
aggregate total 整体总额 >lIzeEW#  
aggregate value 总值;合计价值 f r~Eb'8  
aggregated basis 合计基准 "|JbdI]%P  
aggregated net chargeable income 合计应课税入息实额 xoVd[c!   
aggregation 合并计算;合计;总和 \PS]c9@,rc  
aggregation of incomes of husband and wife 夫妇入息合并计算 c#x~x  
aggregation of property 财产的总和 <lzC|>BG  
agio 差价;贴水 OV{v6,>O  
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》 :2j`NyLI.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RQ=rB9~:ZN  
《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》 3w^W6hN)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment syu/"KY^!  
《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》 ^: /c<(DQD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment faOiNR7;h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dEYw_qJ2  
agreement for a settlement 授产协议 O.jm{x!m  
agreement for assignment 转让协议 YT-ua{ .^  
agreement for sale 售卖协议;买卖协议 i6yA>#^  
agreement for sale and purchase 买卖协议 g#(+:^3'  
agreement for the payment of interest 支付利息协议 '/`O*KD]  
agreement for the repayment of money 还款协议 @vq)Y2)r\  
agreement of reinsurance 再保险协议 T;DKDg a  
Agricultural Bank of China 中国农业银行 Q m*z  
air passenger departure tax 飞机乘客离境税 3>n&u,Xe  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xY?p(>(  
airport tax 机场税 'jO2pH/%  
alcohol duty 酒精税 }`CF(Do  
alienation 让与;让渡;转让 )ThNy:4  
alimony 生活费;赡养费 C9+rrc@4  
All Ordinaries Index [AOI] 所有普通股指数 <Y6Vfee,&  
all risks 全险;综合险 by1q"\-,  
All Sales Record for Stock Market 《股票市场成交报告》 NK|U:p2H  
Allied Capital Resources Limited 新联财务有限公司 u>;aQtK~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y)KIz  
allocation letter 拨款信件 u.q3~~[=  
allocation of fund 分配款项;预留款项 }h`z2%5o  
allocation of profit 利润分配;溢利分配 %3dc_YPS  
allocation warrant 拨款令 f\5w@nX  
allotment 分配;配股 2<*"@Vj  
allotment notice 股份配售通知;配股通知 od#Lad@p  
allotment of shares 股份分配 XOX$uLm  
allowable 可获宽免;免税的 9]N{8  
allowable business loss 可扣除的营业亏损  0Y!"3bw|  
allowable expenses 可扣税的支出 (}wPu&Is,C  
allowance 免税额;津贴;备抵;准备金 <e#v9=}DI  
allowance for debts 债项的免税额 Q@}SR%p  
allowance for depreciation by wear and tear 耗损折旧免税额 )xf(4  
allowance for funeral expenses 殡殓费的免税额 %UdE2D'bC  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  ,7:GLkj  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;|K }  
allowance to debtor 给债务人的津贴 i;pg9Vw  
alteration of capital 资本更改 'bRf>=  
alternate trustee 候补受托人 G1it 3^*$  
amalgamation 合并 iJdJP)!tz6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1PxRj  
ambit of charges 征税范围;收费范围 kKRu]0J~[  
amended valuation 经修订的估值 . AA# G  
American Commodities Exchange 美国商品交易所 0#GnmH  
American Express Bank Limited 美国运通银行 b)a5LFt|  
American Stock Exchange 美国证券交易所 Q.9,W=<6  
amortization 摊销 L+ew/I>:  
amount due from banks 存放银行同业的款项 q5Zu'-Cx@  
amount due from banks abroad 存放海外银行同业的款项 6Z1O:Bou  
amount due from holding companies 控股公司欠款 T$mT;k  
amount due from local banks 存放本港银行同业的款项 N @_y<7#C  
amount due to banks 银行同业的存款 &LI q?  
amount due to banks abroad 海外银行同业的存款 *CGHp8  
amount due to holding companies 控股公司存款 xj33g6S  
amount due to local banks 本港银行同业的存款 d_(;sW"I  
amount due to outport banks 外埠银行同业的存款 8\E=p+C  
amount for note issue 发行纸币的款额 R6X2d\l#  
amount of bond 担保契据的款额 8m H6?,@6  
amount of consideration 代价款额 De 3;}]wC  
amount of contribution 供款数额 c|:EMYS  
amount of indebtedness 负债款额 aNM*=y`  
amount of principal of the loan 贷款本金额 y}FG5'5$13  
amount of rates chargeable 应征差饷数额 V}vL[=QFZ(  
amount of share capital 股本额 7h(  
amount of sums assured 承保款额 )+v5 H  
amount of variation 变动幅度 xK0;saG#  
amount of vote 拨款数额 [Cd#<Te3  
amount payable 应付款额 RPMz&/k  
amount receivable 应收款额 Xgh%2 ;:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qPi $kecx  
analysis 分析 p]X+#I<  
ancillary risk 附属风险 D*46,>Tv  
annual account 周年帐目;周年帐目报表;年度决算;年结 )6XnxBSH  
annual accounting date 年结日期 m.6uLaD"!}  
annual allowance 每年免税额;年积金;年度津贴;年津 z1tD2jL_  
annual balance 年度余额 m; =S]3P*  
annual disposable income 每年可动用收入 c>c3qjWY/  
annual estimates 周年预算 i:N-Q)<Q*)  
annual fee 年费 !p ~.Y+  
annual general meeting 周年大会 M`#g>~bI#R  
annual growth rate 年增率;每年增长率 kL s{B  
annual long-term supplement 长期个案每年补助金 %iPIgma  
annual pensionable emolument 可供计算退休金的年薪 x$Wtkb0<  
annual report 年报 StR)O))I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T__@hfT  
annual return 周年报表;周年申报表;每年报税表格 {|%^'lS  
Annual Return Rules 《周年报表规则》 Y: C qQ  
annual review of consumer prices 每年消费物价回顾 o;9H~E  
annual roll-forward basis 逐年延展方式 dC4`xUv  
annual salary 年薪 3#""`]9H  
annual statement 年度报表;年度决算表 B4*,]lS?  
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 Ts, U T L  
annuitant 年金受益人 )y!gApNs"  
annuity 年金 3bLOT#t  
annuity contract 年金合约 s(5(zcBK  
annuity on human life 人寿年金 ?N+pWdi  
antecedent debt 先前的债项 _ZWU~38PM  
ante-dated cheque 倒填日期支票 6V9r[,n  
anticipated expenditure 预期开支 X`Lv}6}xT  
anticipated net profit 预期纯利 4`5W] J]6  
anticipated revenue 预期收入 ZHwN3  
anti-inflation measure 反通货膨胀措施 |]:6IuslJ  
anti-inflationary stance 反通货膨胀立场 q 7W7sw  
apparent deficit 表面赤字 V[^AV"V  
apparent financial solvency 表面偿债能力 `nII@ !  
apparent partner 表面合伙人 K\RMX?YsP  
application for personal assessment 个人入息课税申请书 C<QpUJ`k  
application of fund 资金应用 7!o#pt7  
application to release as liquidator and to destruct the books of accounts and documents 1A(f_ 0,.Q  
申请免除清盘人职务及毁灭帐簿与文件 }>f%8O}  
appointed actuary 委任精算师 (.z0.0W  
appointed auditor 委任核数师;委任审计师 3 ?gfDJfE  
appointed trustee 委任的受托人 |J-tU)|1vl  
appointer 委任人 B}y#AVSA  
apportioned pro rata 按比例分摊 _MQh<,Z8  
apportionment 分配;分摊 9l[C&0w#\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d]_].D$  
apportionment formula 分摊方程式 BVv-1$ U^  
apportionment of estate duty 遗产税的分摊 o|n+;h  
appraisal 估价;评估 7 mA3&<&q  
appreciable growth 可观增长 ~s?y[yy6i  
appreciable impact 显着影响 Z@JTZMN_  
appreciable increase 可观增长 %"E!E1_Sv  
appreciation 增值;升值 A[Ce3m  
appreciation against other currencies 相对其他货币升值 .ezko\nU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b V_<5PHP  
appreciation tax 增值税 *!NW!,R  
appropriation 拨款;拨用;拨付 9$(N q  
appropriation account 拨款帐目 otdv;xI9  
Appropriation Bill 拨款法案 0ly6  |:  
appropriation-in-aid system 补助拨款办法 gpbdK?  
approved assets 核准资产 MD 0d  
approved basket stock 认可一篮子证券 FAGi`X<L  
approved budget 核准预算 &"1_n]JO  
approved charitable donation 认可慈善捐款 O#^qd0e'P!  
approved charitable institution 认可慈善机构 5M>SrZH  
approved currency 核准货币;认可货币 oY\;KPz  
approved estimates 核准预算 -G1R><8[  
approved estimates of expenditure 核准开支预算 Uu`}| &@i  
approved overseas insurer 核准海外保险人 ! }eq~3  
approved overseas trust company 核准海外信托公司 rJp9ut'FEz  
approved pooled investment fund 核准汇集投资基金 o9{1_7K  
approved provident fund scheme 认可公积金计划 s }^W2  
approved provision 核准拨款 |c$*Fa"A  
approved redeemable share 核准可赎回股份 DM,;W`|6%  
approved regional stock 认可地区性证券 ~2NT Xp  
approved retirement scheme 认可退休金计划 8M['-  
approved subordinated loan 核准附属贷款 !*wd d8   
arbitrage 套戥;套汇;套利 m KKa0"  
arbitrageur 套戥者;套汇者 -&y&b-  
arbitrary amount 临时款项 N>j*{]OY+{  
arrangement 措施;安排;协定 <qoPBm])  
arrears 欠款 c!$~_?]  
arrears of pay 欠付薪酬 1JGww]JZo  
arrears of revenue 逾期未收税款;逾期未收的帐项 i&}LuF8  
articles of association 组织章程;组织细则;组织章程细则 Ox aS<vQ3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nwDW<J{f|U  
ascertainment of profit 确定利润 ^sJp!hi4=)  
"Asia Clear" “亚洲结算系统” z.t,qi$;{U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~a>3,v -  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ac>G F  
Asian Development Fund [ADF] 亚洲发展基金 +b dnTV6  
Asian dollar bond 亚洲美元债券 p|r>tBv?x  
Asian dollar market 亚洲美元市场 `Z`o[]%  
Asian dollar rate 亚洲美元利率 )qWO}]F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p:!FB8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (/P-9<"U  
asked price 沽盘;喊价;索价;卖方报价 y+.(E-g  
assessable income 应评税入息 :bP <H  
assessable loss 应评税亏损 SwH#=hg  
assessable profit 应评税利润 H[/^&1P  
assessable value 应评税值 2ZxZ2?.uJ  
assessed profit 估定利润 DY87NS*HF  
assessed value 经评估价值 b Olb  
assessment 评税;评定;估价;评税单 XOZ@ek)LY  
assessment number 评税编号;估价编号 \7(OFT\u:  
assessment of additional tax 补加税评税 tgrZs8?  
assessment of performance 业绩评估;实绩评价 !6+V  
Assessor 评税主任 /jU4mPb;\D  
asset price bubbles 资产价格泡沫 - :x6X$=  
asset-backed securities 具资产保证的证券 Pv$O=N6-  
assets accretion 资产增值 #/K71Y  
assets and liabilities 资产与负债 xAf?E%_pi  
assets betterment statement 资产递增表;资产改进表 Nu; 9  
assets lending 实物放款;有抵押贷款 Z3 na.>Z  
assets of the company passing on the death 死者去世时转移的公司资产 erV&N,cI  
assets pledged as security for liabilities 用作负债抵押的资产 aXD|XE%  
assets portfolio 资产投资组合 fqm6Pd{:(  
assets price 资产价格 `7 J4h9K  
assets quality 资产质素 I"jub kI=Z  
assets realization 资产变现 WODgG@w  
assets refinancing arrangement 资产再集资安排 VBu6,6  
assets securitization 资产证券化 0mT.J~}1v  
assets situated outside Hong Kong 在香港以外地方的资产 ]@ms jz'  
assets stripping 削减资产;拆卖资产 ZN`I4Ak  
assets value 资产值 04E#d.o '  
assignee 承让人 e0o)Jo.P  
assignment 转让;转让书;转让契 OFlY"O S[  
assignment of interest 权益转让 &Mh]s\  
assignment of letters patent and trade mark 专利证书及商标转让 e({-. ra  
assignment of property 物业转让;物业转让书 _4t  
assignment right 转让权 k'd=|U;(FV  
assignor 转让人 T!H }^v  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4V5h1/JPm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Nu%MXu+  
associate member 附属会员 5lm>~J!/^  
associated body corporate 相联法人团体 qP[jtRIN  
associated company 相联公司;联属公司 L8KMMYh[  
associated corporation 相联法团 ){i 9,u")  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  u+]8Sq  
公认会计师公会〔英国〕 s !HOrhV  
Association of Futures Exchange Brokers 香港期货经纪协会 L q;=UE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kAk+ Sq^n  
association of underwriters 承保人组织 cfW;gFf  
assumption of control 接管 gs=(h*  
assurance 担保;保险;转易;转易书 <~.1>CI9D3  
assurance of interest 权益的转易 k Rp$[^ma  
at 19XX price 按一九XX年价格计算 }$'T=ay&  
at a discount 按赔价计算;按贴水价格计算;打折扣 pU@ &-  
at a premium 按溢价计算;按升水价格计算 $C&E3 'O  
at call 通知付款;按通知 SfwNNX%  
at constant market price 按固定市价计算 ~$ "P\iJ  
at constant price 按固定价格计算 * @'N/W/8  
at cost 按成本计算 wEb10t,  
at current market price 按当时市价计算;按现时市价计算 >VvA&p71b  
at current price 按当时价格计算;按现时价格计算 <SNu`,/I  
at factor cost 按要素成本计算;按生产要素成本计算 (yhnv Z  
at money-of-the-day price 按付款当日价格计算 Mvlqx J$  
at or better 按指定或较佳价位〔买卖指令〕 oei2$uu  
at par 按面值计算;平价 #; >v,Jo  
at sight 见票即付 ]KRw[}z  
at the close 按收市盘 2xpI|+ a%  
at the opening 按开市盘 |VML.u:N  
attestation 见证;见证条款 n]P,5  
at-the-money option 平价期权 e:RgCDWL  
attorney 受权人;受托代表人 XRWy#Pj  
attornment 新拥有人承认书 agPTY{;  
attributable profit 可归属利润 10e~Yc  
attributable share value 可归属股份价值 1ihdH1rg[  
Auckland Stock Exchange 奥克兰证券交易所 g,5Tr_  
auction 拍卖 ; Z{jol  
auctioneer 拍卖商 sb*)K,U  
audit 审计;核数 =E-V-?N\  
Audit Commission 审计署 X?OH//co  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7,Q>>%/0P  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 V82N8-l  
audit review 帐目审查 h2m@Q={  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xIa8Ac  
audited account 审计帐目;经审计的帐目 Z(a,$__  
audited annual account 经审计的周年帐目 3g5 n>8-  
audited balance sheet 经审计的资产负债表 /X97dF)zt  
auditor 核数师;核数主任;审计师 59M\uVWR  
auditor's certificate 核数师证明书;审计师证明书 a}/ A]mu  
auditor's report 核数师报告;审计师报告 @ZGD'+zd?  
Aussie bond 澳元债券 uBfSS\SX|  
austerity budget 紧缩预算 mvt%3zCB!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v,A8Mk2s#  
Australia All Ordinaries Index 澳洲所有普通股票指数 PFPZ]XI%F  
Australian Dollar [AUD] 澳元 J`d;I#R%c  
Australian Options Market 澳大利亚期权市场 5Z*6,P0  
Australian Securities Commission 澳洲证券事务监察委员会 % (x9~"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YS+|n%?  
Australian Stock Exchange 澳大利亚证券交易所 zqa7!ky  
Austrian Schilling [ATS] 奥地利先令 FWDAG$K@0  
authentication 认证;鉴证 C{U"Nsu+1  
authority to purchase 委托购买证;委购书 'o]8UD(  
authorization 认可;核准;授权;授权书 RD0=\!w*5  
authorization by direction 指示授权 8(""ui 8  
authorization by instruction 指令授权 pt=H?{06  
authorization by warrant 令状授权 ]}0QrD  
authorization of unit trust 单位信托的认可 &Z 6s\r%  
authorized agent 指定代理人 tkKiuh?m  
authorized capital 法定资本 xy[aZr  
authorized clerk 出市员 'yR)z\)  
authorized dealer 认可交易商 BDz 7$k]  
authorized financial institution 认可财务机构 x3Ze\N8w  
authorized fund 认可基金 &-hXk!A  
authorized fund house 获授权的基金公司;认可基金公司 ^K'@W  
authorized institution 认可机构 yw+LT,AQ.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )>U7+ Me  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MC;2.e`  
authorized insurer 获授权保险人;获认可承保人 h@yn0CU3.  
authorized investment 特准投资项目 .*Ylj2nM  
authorized person 获授权人 )@[##F2  
authorized representative 获授权代表 fKOC-%w  
authorized share capital 法定股本 gis;)al  
automated quotation system 自动报价系统 GX ;~K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^n&_JQIXb  
自动交易系统〔香港期货交易所有限公司〕 B'8/`0^n5  
automatic adjustment mechanism 自动调整机制 5l4YYwd>v  
automatic adjustment system 自动调整系统 jPa"|9A  
Automatic Clearing House 自动票据交换所 V3<H8pL  
automatic exchange rates accumulation system 自动化汇率累集系统 &Na,D7A:3I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r: M>/Z/  
automatic teller machine [ATM] 自动柜员机 2nkymEPu  
autopay 自动转帐 $u P'>  
available assets 可用资产 85Red~-M  
available fiscal reserve 现存财政储备 ,v$Q:n|  
available profit 可用利润 r6gfxW5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ME.a * v  
average 平均;平均数;海损 6,a:s:$>}R  
average basic salary 平均基本薪金 dh S7}n  
average consumer expenditure 平均消费开支;一般消费开支 xY>@GSO1  
average cost 平均成本 rc`}QoB)R  
average cost of land production 增辟土地平均成本 Z]qbLxJV  
average daily turnover 平均每日成交额 5)iOG#8qJ  
average daily wage rate 平均每日工资率 $* hqF1Q  
average expenditure pattern 平均开支模式 z1S p'h$  
average growth rate 平均增长率 6&`hf >  
average net fixed assets 固定资产平均净值 h1 pEC  
average of relatives 相对价格平均数 iR]K!j2  
average price 平均价格 dpSNh1  
average propensity to consume 平均消费倾向;一般消费倾向 =bJ7!&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 zy(NJ  
average rate 平均率 x7ZaI{    
average revenue 平均收入;平均收益 y XT8:2M  
average stock 平均库存;平均存货 #.j}:  
average yearly rent 平均年租 T:I34E[  
avoidance of double taxation 避免双重课税 7]H<ou  
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 N>xdX5  
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