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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: D5A=,\uk  
A share A股;甲类股份 U{1z;lJ  
abatement of tax 减税;减扣免税额 r2eQ{u{nX  
ABN AMRO Bank N.V. 荷兰银行 mBl7{w;Iv  
above-the-line expenditure 线上项目支出;经常预算支出 =& U`9qN  
above-the-line receipt 线上项目收入;经常预算收入 bkQ3c-C<  
ABSA Asia Limited 南非联合亚洲有限公司 mN1Ssq"B  
absolute change 绝对数值变更 +uQB rG  
absolute expenditure 实际开支 &sOM>^SAD  
absolute guideline figure 绝对准则数字 >9(i)e  
absolute interest 绝对权益 UmP'L!  
absolute order of discharge 绝对破产解除令 2R@%Y/  
absolute profit margin 绝对利润幅度 }=GM ?,7b  
absolute value 实值;绝对值 &TT":FPR  
absolutely vested interest 绝对既得权益 womq^h6  
absorbed cost 已吸收成本;已分摊成本 R_e)mkE  
absorption 吸收;分摊;合并 C ?7X"~ ~  
absorption rate 吸收率;摊配率;分摊率 "DckwtG:%  
ACB Finance Limited 亚洲商业财务有限公司 1bRL"{m^)-  
acceptable form of reciprocity 合理的互惠条件 &4kM8Qh  
acceptable rate 适当利率;适当汇率 Z;<ep@gy~  
acceptance agreement 承兑协议 U</+.$b  
acceptance for honour 参加承兑 &hN,xpC  
acceptor 承兑人;接受人;受票人 lizTRVBE  
acceptor for honour 参加承兑人 n(&*kfk  
accident insurance 意外保险 * BOBH;s  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~mH+DV3  
accident insurance scheme 意外保险计划 MW@DXbKVl  
accident year basis 意外年度基准 XVUf,N,  
accommodation 通融;贷款 iHz[Zw^.s  
accommodation bill 通融票据;空头票据 hx!`F  
accommodation party 汇票代发人 N lt4)  
account balance 帐户余额;帐户结余 YFx=b!/ s  
account book 帐簿 :XS"# ^aJ  
account collected in advance 预收款项 Dd/}Ya(Gi  
account current book 往来帐簿 \Hum}0[  
account of after-acquired property 事后取得的财产报告 lO 2k<  
account of defaulter 拖欠帐目 zqGYOm$r  
account payable 应付帐款 |=3 *;}  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;nk@XFJ  
account receivable 应收帐款 |~NeB"l{  
account receivable report 应收帐款报表 X <xqT  
account statement 结单;帐单;会计财务报表 _i@x@:_l  
account title 帐户名称;会计科目 1q!sKoJ<  
accountant's report 会计师报告 M {xie  
Accountant's Report Rules 会计师报告规则 eTZ`q_LfI1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 lIq~~cv)  
Accounting Arrangements 《会计安排》 O,9X8$5H-a  
accounting basis 会计基础 >eo8  
accounting by Official Receiver 破产管理署署长呈交的帐目 k+\7B}7F  
Accounting Circular 《会计通告》 */U$sZQ)  
accounting class 会计类别 6y@<?08Q  
accounting date 记帐日期;会计结算日期 SJ(9rhB5*.  
accounting for money 款项核算 {HuLuP 0t  
Accounting Officer 会计主任 @,vv\M0)p  
accounting period 会计报告期;会计期 F*<Ws;j  
accounting policy 会计政策;会计方针 #NF+UJYJ&'  
accounting practice 会计惯例 Y n>{4BZ>#  
accounting principle 会计准则 >4'21,q  
accounting record 会计记录 VRhRwdC  
accounting report 会计报告 8|<f8Z65!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =g2\CIlVU6  
Accounting Society of China 中国会计学会 )dg UmN  
accounting statement 会计报表 w4}(Ab<Y  
accounting system 会计制度;会计系统 @7|)RSBQz  
accounting transaction 会计事项;帐务交易 M,{<TpCx  
accounting treatment 会计处理 YHh u^}|jQ  
accounting year 会计年度 6SAQDE  
accretion 增值;添加 [N R1d-Wg  
accrual 应计项目;应累算数目 }2xb&6g~o  
accrual basis 应计制;权责发生制 o}R|tOe  
accrual basis accounting 应计制会计;权责发生制会计 :eLLDp<  
accrue 应累算;应计 2o}8W7y  
accrued benefit 应累算利益 }q x(z^  
accrued charges 应计费用 :+A; TV  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]Hj`2\KD.d  
accrued expenses 应累算费用 nK:`e9ES  
accrued interest payable 应付利息;应计未付利息 g{&PrE'e9  
accrued interest receivable 应收利息;应计未收利息 m2MPWy5s  
accrued right 累算权益 <^'{ G  
accruing profit 应累算的利润 V9]uFL  
accumulated fiscal reserve 累积财政储备 {q2<KRU2+#  
accumulated profit 累积利润;滚存溢利 Px#4pmz  
accumulated reserve 累积储备 Sh47c4{  
accumulation of surplus income 累积收益盈余 m[#%/  
acquired assets 既得资产 )XZ,bz*jn  
acquisition 收购;购置;取得 iy9VruT<x  
acquisition cost 购置成本 Ko}7$2^  
acquisition expenses 购置费用 &@Yoj%%  
acquisition of 100% interest 收购全部股权 WFks|D:sB  
acquisition of control 取得控制权 7x:F!0:  
acquisition of fixed assets 购置固定资产 pb= HVjW<  
acquisition of shell “买壳” 6KBHRt  
acquisition price 收购价 .=aMjrME  
act of God 天灾 3?6Ber y=  
acting partner 执事合伙人 CCwK8`%   
active market 买卖活跃的市场;交投畅旺的市场;旺市 w5=EtKTi  
active partner 积极参与的合伙人 *Ag,kW"  
active trading 交投活跃  A8`orMo2  
actual circulation 实际流通 Jz2 q\42q  
actual cost 实际成本 3g+ \? L-c  
actual expenditure 实际开支;实际支出 l>33z_H^  
actual income 实际入息;实际收入;实际收益 ";58B} ki  
actual market 现货市场 _"`/^L`Q?  
actual price 现货价;实际价格 P:vX }V |[  
actual profit 实际利润 k.ww-nH  
actual quotation 实盘;实际价位;实际报价 j[BgP\&,  
actual year basis 按实际年度计算 !-@SS>  
actuals 实货 wf^cyCR0  
actuarial investigation 精算调查 _4De!q0(  
actuarial principle 精算原则 lHRK'? Q  
actuarial report 精算师报告 ^&e;8d|f{  
Actuarial Society of Hong Kong 香港精算学会 4>d[qr*<  
actuarial valuation 精算师估值 T)*l' g'  
actuary 精算师 %hrsE5k^,  
ad referendum agreement 暂定协议;有待覆核的协定 RH1U_gp4 ]  
ad valorem duty 从价税;按值征税 |c BHBd  
ad valorem duty system 从价税制 Zj5NWzj X  
ad valorem fee 从价费 pzYG?9cwz  
ad valorem tariff 从价关税 !vi4* @:  
additional allowance 额外免税额 M|aQ)ivh3  
additional amount for unexpired risk 未过期风险的额外款额 Oym]&SrbS  
additional assessable profit 补加应评税利润 >4Fd xa  
additional assessment 补加评税 a:wJ/ p  
additional commitment 额外承担 +2f> M4q  
additional commitment vote 额外承担拨款 l %]<-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g!z8oPT  
additional dependent parent allowance 供养父母额外免税额 J78Qj[v  
additional provision 额外拨款 }:tAKO=+  
additional stamp duty 附加印花税 1Z=;Uy\  
additional tax 补加税罚款;补加税款 zbdOCfA;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i,^>uf  
adjudged bankrupt 被裁定破产 LjX&' ,  
adjudicated bankrupt 裁定破产人 N>h]mX6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1j8/4:  
adjudication of bankruptcy 裁定破产;宣告破产 Cf.WO%?P  
adjudication of insolvency 裁定无力偿还债务 LH1BZ(5g  
adjusted actual 经调整的实数;调整后的实数 +X{cN5Y K  
adjusted current assets 经调整的流动资产;调整后的流动资产 UX+?0K  
adjusted figure 经调整的数字;调整后的数额 ,(zcl$A[  
adjusted liabilities 经调整的负债;调整后的负债  U5T^S  
adjusted loss 经调整的亏损;调整后的亏损 4h[2C6 \+`  
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 9Vh_XBgP  
adjusted profit 经调整的利润;调整后的利润 ~ly`u  
adjusted surplus 经调整的盈余额;调整后的盈余额 $=X!nQ& Z|  
adjusted value 经调整的价值;调整后的价值 @faF`8LwA  
adjustment 调整;修订;理算〔保险〕 =/)Mc@Hb  
adjustment centre 调剂中心 zV9 =  
adjustment lag 调整过程的时间差距;调整时差 Ji)%Y5F  
adjustment mechanism 调整机制 P DNt4=C  
adjustment of loss 亏损调整 7 B4w.P,B  
adjustment process 调整过程;调整程序 m3x!*9h  
adjustment range 调整幅度 @|JPE%T   
administered exchange rate 受管制汇率 )[F46?$vrk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +<vqkc  
administration expenses 行政费用 t;bZc s  
administration fee 手续费;行政费 & C!g(fS  
administration in bankruptcy 破产管理 EVby 9!  
administration order 遗产管理令 XL%vO#YT  
administrator 管理人;遗产管理人 sf=%l10Fk#  
administrator of the estate 遗产管理人 .CB"@.7  
admission of debt 债项承认书 LD7? .  
admission of proof 接纳债权证明 w;g)Iy6x  
advance 放贷款项;垫付款项;预支款项;预付款项 O p!  
advance account 暂支帐目;预付款帐户 <<~lV5  
advance compensation 预付补偿金 ^*j[&:d  
advance from shareholder 股东垫款 j58Dki->.  
advance pending reimbursement 预支以待日后付还 PkZf(=-X  
advanced economy 先进经济体系 6T5A31 Q  
advancement 预付;预付财产 %`8KG(F^  
advances warrant 垫款令 AiR%MD  
advancing 贷出 c9>8IW  
adverse balance 逆差 E0WrpGZ  
adverse exchange 逆汇 uk>q\j  
advertisement addressed to shareholders 在报章刊登的致股东通告 KR+aY.  
advice for collection 托收通知书 4C2>0O<^s  
advice of drawing 提款通知书;汇票通知书 @Wlwt+;fT  
advice of payment 付款通知 i:NJ>b  
Advisory Committee [Securities and Futures Commission] 1`7]C+Pv  
谘询委员会〔证券及期货事务监察委员会〕 +"*l2E]5  
Advisory Committee on Diversification 经济多元化谘询委员会 IDL^0:eg<.  
affidavit 誓章;遗产申报誓章 y'i:%n}I  
affidavit of no receipt 述明无收款的誓章 BHiw!S<  
affiliate 联号;联营公司;附属公司 S0X.8Bq  
affiliated company 附属公司;联号;联营公司 ^$T!@ +:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .F=<r-0  
affordability 负担能力 MC[ `<W)u  
African Development Bank [AfDB] 非洲开发银行 H-PW(  
after-acquired property 事后取得的财产 3 tx0y  
after-hours dealing 市后交易 QZz{74]n  
after-tax profit 税后盈利;税后利润;税后溢利 &9GR2GY  
agency agreement 代理协议 bRY4yT  
agency expenses 代理机构的开支 ^+Y-=2u:  
agency fee 代理费 .T N`p*  
Agency Law 《代理法》 ),W (TL  
agent 代理人;承销人 .jrR4@  
agent of company 公司代理人 (PE8H~d  
agent's fee 代理人费;经纪费 d[qEP6B  
aggregate 总计;总数;总体数字 %s&E-*X  
aggregate amount 总款额;总额 vi()1LS/!  
aggregate assets and liabilities 总体资产与负债 e{#a{`?Uez  
aggregate at constant price 按固定价格计算的总体数字 } (O D<  
aggregate demand 总需求 3HDnOl8t  
aggregate gross position 总持仓量 ._F 6-pl  
aggregate limit 总限额 u:qD*zOq  
aggregate of salaries tax 合计薪俸税 ~L Bq5a  
aggregate performance 总体表现;总体业绩 )e <! =S  
aggregate supply 总体供应 HnYFE@Nl:U  
aggregate surplus 总盈余 \M1M2(@pDJ  
aggregate total 整体总额 MSrY*)n!>O  
aggregate value 总值;合计价值 v;NZ"1=_  
aggregated basis 合计基准 bl+@}+A  
aggregated net chargeable income 合计应课税入息实额 _g/T H-;^  
aggregation 合并计算;合计;总和 /^es0$Co.  
aggregation of incomes of husband and wife 夫妇入息合并计算 (tz_D7c$F  
aggregation of property 财产的总和 }tS6Z:fOY  
agio 差价;贴水 WPh |~]by<  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 m}'t'l4 c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment UHsrZgIRYT  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 kxKnmB#m-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3T.M?UG>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 olQ8s *  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AD4L`0D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^QL/m\zq@%  
agreement for a settlement 授产协议 OKLggim{  
agreement for assignment 转让协议 j@_) F^12  
agreement for sale 售卖协议;买卖协议 wshp{ y  
agreement for sale and purchase 买卖协议 qyG636i  
agreement for the payment of interest 支付利息协议 e8ig[:B>+  
agreement for the repayment of money 还款协议 u^4"96aXJ  
agreement of reinsurance 再保险协议 1RUbY>K#U  
Agricultural Bank of China 中国农业银行 >stVsFdV)  
air passenger departure tax 飞机乘客离境税 6XxG1]84  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h1UlLy 8  
airport tax 机场税 KE)D =P  
alcohol duty 酒精税 \i;~~;D  
alienation 让与;让渡;转让 1\.zOq#  
alimony 生活费;赡养费 CFS3);'<|  
All Ordinaries Index [AOI] 所有普通股指数 /B#lju!  
all risks 全险;综合险 ba)YbP[  
All Sales Record for Stock Market 《股票市场成交报告》 r{N{! "G  
Allied Capital Resources Limited 新联财务有限公司 <:yq~?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6^z \;,p  
allocation letter 拨款信件 ff5 Lwf{{  
allocation of fund 分配款项;预留款项 i4n%EDQ  
allocation of profit 利润分配;溢利分配 4\eX=~C>:  
allocation warrant 拨款令 BC0c c[x  
allotment 分配;配股 6/WK((Fd  
allotment notice 股份配售通知;配股通知 la"A$Tbu~  
allotment of shares 股份分配 G*w W&R)  
allowable 可获宽免;免税的 re 1k]  
allowable business loss 可扣除的营业亏损 :Kc0ak)<n  
allowable expenses 可扣税的支出 ;h(;(  
allowance 免税额;津贴;备抵;准备金 .0*CT:1=0  
allowance for debts 债项的免税额 GPqB\bxb'  
allowance for depreciation by wear and tear 耗损折旧免税额 ~RLx;  
allowance for funeral expenses 殡殓费的免税额 ))+9 8iU1s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 <[B[  
allowance for repairs and outgoings 修葺及支出方面的免税额 _*?"[TYfX  
allowance to debtor 给债务人的津贴 P@S;>t{TD  
alteration of capital 资本更改 sz2SWk^&  
alternate trustee 候补受托人 r/$)c_x`  
amalgamation 合并 elHarey`f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ';CuJ XAj  
ambit of charges 征税范围;收费范围 [+cnx21{  
amended valuation 经修订的估值 'LLQ[JJ=O  
American Commodities Exchange 美国商品交易所 ZT6X4 Z  
American Express Bank Limited 美国运通银行 AL$ Ty  
American Stock Exchange 美国证券交易所 gW pT:tX-  
amortization 摊销 qLi1yH  
amount due from banks 存放银行同业的款项 9xS`@ "`  
amount due from banks abroad 存放海外银行同业的款项 Y1ilH-8  
amount due from holding companies 控股公司欠款 S%gO6&^  
amount due from local banks 存放本港银行同业的款项 SlJ/OcAf#  
amount due to banks 银行同业的存款 j6 d"8oH _  
amount due to banks abroad 海外银行同业的存款 byj mH  
amount due to holding companies 控股公司存款 V-U  ^O45  
amount due to local banks 本港银行同业的存款 gwB> oi*OE  
amount due to outport banks 外埠银行同业的存款 HF=C8ZtlL  
amount for note issue 发行纸币的款额 jl0Eg  
amount of bond 担保契据的款额 r-Xe<|w  
amount of consideration 代价款额 ~JRu MP  
amount of contribution 供款数额 8sjHQ)<  
amount of indebtedness 负债款额 4Z p5o`*g2  
amount of principal of the loan 贷款本金额 88=FPEU  
amount of rates chargeable 应征差饷数额 8cPf0p:  
amount of share capital 股本额  Dmv  
amount of sums assured 承保款额 y#Sw>-zRq  
amount of variation 变动幅度 0B:{4Lsn&  
amount of vote 拨款数额 |3lAye,t)a  
amount payable 应付款额 <UHWy&+z&  
amount receivable 应收款额 |b@A:8ss  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M=abJ4  
analysis 分析 .VEfd4+ni{  
ancillary risk 附属风险 e4H0<h }{  
annual account 周年帐目;周年帐目报表;年度决算;年结 e%0#"6}  
annual accounting date 年结日期 OZ0%;Y0  
annual allowance 每年免税额;年积金;年度津贴;年津 Tvw2py q  
annual balance 年度余额 1~u\]Zi=D  
annual disposable income 每年可动用收入 j#>![km Mu  
annual estimates 周年预算 &EJ,k'7$  
annual fee 年费 W9m[>-Ew  
annual general meeting 周年大会 c1!/jTX$  
annual growth rate 年增率;每年增长率  eV=sDx  
annual long-term supplement 长期个案每年补助金 ./*,Thc  
annual pensionable emolument 可供计算退休金的年薪 >Pd23TsN  
annual report 年报 i-vJ&}}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tsC|R~wW  
annual return 周年报表;周年申报表;每年报税表格 eKti+n.  
Annual Return Rules 《周年报表规则》 VP[!ji9P   
annual review of consumer prices 每年消费物价回顾 z>g& ?vo2  
annual roll-forward basis 逐年延展方式 Nl)jQ  
annual salary 年薪 AS"|r  
annual statement 年度报表;年度决算表 tYNt>9L|  
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 [>9"RzEl  
annuitant 年金受益人 !4.^@^L|\  
annuity 年金 Uk ;.Hrt.  
annuity contract 年金合约 [a*>@IR  
annuity on human life 人寿年金 ]BD5+>;  
antecedent debt 先前的债项  %!h+  
ante-dated cheque 倒填日期支票 aYCzb7  
anticipated expenditure 预期开支 4xn^`xf9  
anticipated net profit 预期纯利 V+ ~2q=  
anticipated revenue 预期收入 MCpK^7]k  
anti-inflation measure 反通货膨胀措施 @gGuV$Mw  
anti-inflationary stance 反通货膨胀立场 ^M5uLm-_s  
apparent deficit 表面赤字 "8TMAF|i4  
apparent financial solvency 表面偿债能力 rL/7wa  
apparent partner 表面合伙人 He;%6OG{  
application for personal assessment 个人入息课税申请书 ]H'82a  
application of fund 资金应用 ddhTr i'f  
application to release as liquidator and to destruct the books of accounts and documents 3evfX[V#  
申请免除清盘人职务及毁灭帐簿与文件 ?G<I N)  
appointed actuary 委任精算师 v") W@haU  
appointed auditor 委任核数师;委任审计师 0=zS&xM  
appointed trustee 委任的受托人 %D0Ws9:|  
appointer 委任人 !)3Su=*R  
apportioned pro rata 按比例分摊 ):EXh#  
apportionment 分配;分摊 PH &ms  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $^ dk>Hj>4  
apportionment formula 分摊方程式 / hdl  
apportionment of estate duty 遗产税的分摊 rX}==`#\  
appraisal 估价;评估 J0bs$  
appreciable growth 可观增长 (uz!:dkvx  
appreciable impact 显着影响 CPM6T$_qE  
appreciable increase 可观增长 6T_c#G5  
appreciation 增值;升值 nW*Oo|p~=  
appreciation against other currencies 相对其他货币升值 leJd) {  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HD|)D5wH|  
appreciation tax 增值税 _JO @O^Ndd  
appropriation 拨款;拨用;拨付 X1D:{S[  
appropriation account 拨款帐目 @CUDD{1o  
Appropriation Bill 拨款法案 <"%h1{V  
appropriation-in-aid system 补助拨款办法 b#j5fEY  
approved assets 核准资产 #T`+~tW'|  
approved basket stock 认可一篮子证券 A8Y~^wn  
approved budget 核准预算 wf$ JuHPt  
approved charitable donation 认可慈善捐款 (W/UR9x)|d  
approved charitable institution 认可慈善机构 ,dMi+c`ax  
approved currency 核准货币;认可货币 L KR,CPz  
approved estimates 核准预算 ,R6$SrNcd  
approved estimates of expenditure 核准开支预算 hG3Lj7)UH  
approved overseas insurer 核准海外保险人 F4gc_>{|  
approved overseas trust company 核准海外信托公司 hIr^"kVK  
approved pooled investment fund 核准汇集投资基金 ~Nh7C b _  
approved provident fund scheme 认可公积金计划 ;H|M)z#[Z  
approved provision 核准拨款 w2AWdO6  
approved redeemable share 核准可赎回股份 R;2 -/MT-  
approved regional stock 认可地区性证券 7Wn]l!  
approved retirement scheme 认可退休金计划 kO"aE~  
approved subordinated loan 核准附属贷款 -e\56%\~_  
arbitrage 套戥;套汇;套利 4;{CR. D  
arbitrageur 套戥者;套汇者 f#b[KB^Z,2  
arbitrary amount 临时款项 Nuq/_x  
arrangement 措施;安排;协定 XL9lB#v^  
arrears 欠款 6E4L4Vb  
arrears of pay 欠付薪酬 JwVv+9hh  
arrears of revenue 逾期未收税款;逾期未收的帐项 th|Q NG  
articles of association 组织章程;组织细则;组织章程细则 1_]l|`Po  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e|y~q0Q$  
ascertainment of profit 确定利润 P .(X]+  
"Asia Clear" “亚洲结算系统” Us.jyg7_c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1Xc%%j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ghiElsBU  
Asian Development Fund [ADF] 亚洲发展基金 7|Y8^T s  
Asian dollar bond 亚洲美元债券  t/(j8w  
Asian dollar market 亚洲美元市场 nJC}wh2d#  
Asian dollar rate 亚洲美元利率 b7mP~]V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &T}e9 3]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }$U6lh/Ep  
asked price 沽盘;喊价;索价;卖方报价 ]h@:Y]  
assessable income 应评税入息 OSU=O  
assessable loss 应评税亏损 Q)&Ztw<  
assessable profit 应评税利润 4ebGAg?_  
assessable value 应评税值 xy>mM"DOH  
assessed profit 估定利润 *%sYajmD  
assessed value 经评估价值 sBL^NDqa2  
assessment 评税;评定;估价;评税单 8^T$6A[b  
assessment number 评税编号;估价编号 {eV_+@dT  
assessment of additional tax 补加税评税 u1<kdTxA N  
assessment of performance 业绩评估;实绩评价 [%:NR  
Assessor 评税主任 Pp!W$C:  
asset price bubbles 资产价格泡沫 a}\JA`5;)Z  
asset-backed securities 具资产保证的证券 (FHh,y~v  
assets accretion 资产增值 )cXc"aj@s  
assets and liabilities 资产与负债 z>~3*a9&  
assets betterment statement 资产递增表;资产改进表 $i Tgv?.Q  
assets lending 实物放款;有抵押贷款 s<]l[Y>  
assets of the company passing on the death 死者去世时转移的公司资产 "'(4l 2.  
assets pledged as security for liabilities 用作负债抵押的资产 P]GGnT(!  
assets portfolio 资产投资组合 ]f?LQCTq<b  
assets price 资产价格 0g\&3EvD  
assets quality 资产质素 9 |Y?#oZ1  
assets realization 资产变现 Mt>DAk  
assets refinancing arrangement 资产再集资安排 Fjb[Ev  
assets securitization 资产证券化 d-aF-  
assets situated outside Hong Kong 在香港以外地方的资产 hRu%> =7  
assets stripping 削减资产;拆卖资产 L_|Y_=r."  
assets value 资产值 @hPbD?)M  
assignee 承让人 Ja1*a,],L  
assignment 转让;转让书;转让契 mHy]$Z  
assignment of interest 权益转让 2BY:qz%:  
assignment of letters patent and trade mark 专利证书及商标转让 !$HWUxM;p  
assignment of property 物业转让;物业转让书 jL<.?HE  
assignment right 转让权 X(9Ff=0.~  
assignor 转让人 KNhH4K2iP8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 DGnswN%n1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ptcU_*Gd  
associate member 附属会员 xB#E&}Ho  
associated body corporate 相联法人团体 cAS5&T<  
associated company 相联公司;联属公司 HS7!O  
associated corporation 相联法团 8:bNFgJD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @@QU"8q  
公认会计师公会〔英国〕 .Pi67Kj,  
Association of Futures Exchange Brokers 香港期货经纪协会 `shB[Lt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cae}dHG2  
association of underwriters 承保人组织 TXM.,5Dx\  
assumption of control 接管 bUNp>H>L  
assurance 担保;保险;转易;转易书 l{4\Wn Va  
assurance of interest 权益的转易 *?K=;$  
at 19XX price 按一九XX年价格计算 (ym)q#^  
at a discount 按赔价计算;按贴水价格计算;打折扣 I$&/?ns@O  
at a premium 按溢价计算;按升水价格计算 PhQD}|S  
at call 通知付款;按通知 &knnWm"  
at constant market price 按固定市价计算 bvG Vfr "  
at constant price 按固定价格计算 >vhyKq|g<  
at cost 按成本计算 _%]H}N Q  
at current market price 按当时市价计算;按现时市价计算 %M`&}'6'  
at current price 按当时价格计算;按现时价格计算 ~A)$="  
at factor cost 按要素成本计算;按生产要素成本计算 Zl)|x%z  
at money-of-the-day price 按付款当日价格计算 1N &U{#4  
at or better 按指定或较佳价位〔买卖指令〕 U&NOf;h$  
at par 按面值计算;平价 nJnan,`W  
at sight 见票即付 FYJB.lAT  
at the close 按收市盘 <~3 a aO  
at the opening 按开市盘 [Zf<r1m  
attestation 见证;见证条款 V-31x)  
at-the-money option 平价期权 <|4j<U  
attorney 受权人;受托代表人 {BF\G%v;+  
attornment 新拥有人承认书 8"@<s?0\"  
attributable profit 可归属利润 &zR}jD>  
attributable share value 可归属股份价值 ,Xw/ t>  
Auckland Stock Exchange 奥克兰证券交易所 m`|Z1CT  
auction 拍卖 1NTe@r!y  
auctioneer 拍卖商 U7W ct %  
audit 审计;核数 6!$S1z#wM  
Audit Commission 审计署 bu.36\78  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4}CRM# W2  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 .&Z Vy{uP  
audit review 帐目审查 {:Q2Itsy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |Yx8Ez  
audited account 审计帐目;经审计的帐目 ra3WLK  
audited annual account 经审计的周年帐目 @P-7a`3*  
audited balance sheet 经审计的资产负债表 A28w/ =e7  
auditor 核数师;核数主任;审计师 ;u%hwlo  
auditor's certificate 核数师证明书;审计师证明书 #%5>}$  
auditor's report 核数师报告;审计师报告 sM-*[Q=_  
Aussie bond 澳元债券 MG6Tk(3S  
austerity budget 紧缩预算 M3''xrpC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |lv4X }H  
Australia All Ordinaries Index 澳洲所有普通股票指数 >@X=E3  
Australian Dollar [AUD] 澳元 1;h>^NOq  
Australian Options Market 澳大利亚期权市场 p4[W@JV  
Australian Securities Commission 澳洲证券事务监察委员会 5^xt/vYa)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5FMKJ7sC9  
Australian Stock Exchange 澳大利亚证券交易所 -H \nFJ6+  
Austrian Schilling [ATS] 奥地利先令 H`P )  
authentication 认证;鉴证 L81"W`?  
authority to purchase 委托购买证;委购书 O Rfl v+  
authorization 认可;核准;授权;授权书 75F&s,4+  
authorization by direction 指示授权 3"".kf,O5e  
authorization by instruction 指令授权 H Ow hl  
authorization by warrant 令状授权 _eF*8 /z  
authorization of unit trust 单位信托的认可 ,%C$~+xjM  
authorized agent 指定代理人 ;r y{cq  
authorized capital 法定资本 %[0"[<1a  
authorized clerk 出市员 #yqcUbJY0R  
authorized dealer 认可交易商 bY<"$);s  
authorized financial institution 认可财务机构 jC oZm(bi  
authorized fund 认可基金 M;E&@[5  
authorized fund house 获授权的基金公司;认可基金公司 > + SEze  
authorized institution 认可机构 sOJ~PRA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t!k 0n&P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9we=aX5  
authorized insurer 获授权保险人;获认可承保人 rEViw?^KT  
authorized investment 特准投资项目 Mf *qr9*  
authorized person 获授权人 c]9OP9F  
authorized representative 获授权代表 1vThb  
authorized share capital 法定股本 &qr7yyY  
automated quotation system 自动报价系统 s^U^n//  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F,D &  
自动交易系统〔香港期货交易所有限公司〕 V$@2:@8mo  
automatic adjustment mechanism 自动调整机制 f9$98SI  
automatic adjustment system 自动调整系统 VS` S@+p  
Automatic Clearing House 自动票据交换所 dU\fC{1Z  
automatic exchange rates accumulation system 自动化汇率累集系统 T|m+ULp~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~$@I <=L  
automatic teller machine [ATM] 自动柜员机 e'ZgF~  
autopay 自动转帐 Wj3H  y4  
available assets 可用资产 aV ^2  
available fiscal reserve 现存财政储备 6QV/8IX  
available profit 可用利润 B<)(7GTv7"  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8dpVB#]pp,  
average 平均;平均数;海损 (T^aZuuS  
average basic salary 平均基本薪金 vL><Y.kOEs  
average consumer expenditure 平均消费开支;一般消费开支 emHi= [!i  
average cost 平均成本 WlY%f}l n  
average cost of land production 增辟土地平均成本 PQ5DTk  
average daily turnover 平均每日成交额 lRrOoON  
average daily wage rate 平均每日工资率 V6!oe^a7'  
average expenditure pattern 平均开支模式 #qPk,a  
average growth rate 平均增长率 ILQg@J l  
average net fixed assets 固定资产平均净值 n"pADTaB  
average of relatives 相对价格平均数 +,%x&L&I  
average price 平均价格 xj}N;FWo  
average propensity to consume 平均消费倾向;一般消费倾向 aCMcu\rd  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $lv  g.u  
average rate 平均率 V}(%2W5X+  
average revenue 平均收入;平均收益 M:x8]TA  
average stock 平均库存;平均存货 jJf|Ok:G{  
average yearly rent 平均年租 hOq1 "kL  
avoidance of double taxation 避免双重课税 koUH>J:  
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 mF_/Rhu  
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