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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: )5~T%_  
A share A股;甲类股份 YR-G:-(#b  
abatement of tax 减税;减扣免税额 U|tacO5w`  
ABN AMRO Bank N.V. 荷兰银行 Od~uYOL/B  
above-the-line expenditure 线上项目支出;经常预算支出 */aQ+%>jf  
above-the-line receipt 线上项目收入;经常预算收入 $&Vba@v  
ABSA Asia Limited 南非联合亚洲有限公司 6[k<&;  
absolute change 绝对数值变更 TS9<uRO0  
absolute expenditure 实际开支 (LmU\Pe%  
absolute guideline figure 绝对准则数字 cYK:Y!|`F  
absolute interest 绝对权益 F&R*njJcc  
absolute order of discharge 绝对破产解除令 /\-}-"dm  
absolute profit margin 绝对利润幅度 y!P!Fif'  
absolute value 实值;绝对值 0 a{hCx|$J  
absolutely vested interest 绝对既得权益 7`J2/(  
absorbed cost 已吸收成本;已分摊成本 n'V{  
absorption 吸收;分摊;合并 )~=8Ssu  
absorption rate 吸收率;摊配率;分摊率 ~nU9j"$  
ACB Finance Limited 亚洲商业财务有限公司 2K};-}eW  
acceptable form of reciprocity 合理的互惠条件 <hCO-r#  
acceptable rate 适当利率;适当汇率 n]$rLm%^  
acceptance agreement 承兑协议 ydYsmTr  
acceptance for honour 参加承兑 ?8H{AuLB  
acceptor 承兑人;接受人;受票人 Y?J/KW3  
acceptor for honour 参加承兑人 lr~ |=}^  
accident insurance 意外保险 "/e)v{  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,zM@)Q ;9  
accident insurance scheme 意外保险计划 rIcgf1v70  
accident year basis 意外年度基准 yjL+1_"B  
accommodation 通融;贷款 ~:7y!=8#  
accommodation bill 通融票据;空头票据 R)JH D7 1  
accommodation party 汇票代发人 ub~ t}  
account balance 帐户余额;帐户结余 U52 V1b  
account book 帐簿 z~vcwiYAP  
account collected in advance 预收款项 27ZqdHd  
account current book 往来帐簿  FNH)wk  
account of after-acquired property 事后取得的财产报告 Zw0KV%7hD  
account of defaulter 拖欠帐目 ]dNNw`1\V  
account payable 应付帐款 9h\RXVk{tA  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Jk>vn+q8P^  
account receivable 应收帐款 T.;{f{  
account receivable report 应收帐款报表 ["Ts7;q9[  
account statement 结单;帐单;会计财务报表 {Z8GG  
account title 帐户名称;会计科目 2H.g!( Oza  
accountant's report 会计师报告 /}~=)QHH  
Accountant's Report Rules 会计师报告规则 E7iAN\vo  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3W[?D8yi)  
Accounting Arrangements 《会计安排》 ,Kj>F2{  
accounting basis 会计基础 a)pc+w#  
accounting by Official Receiver 破产管理署署长呈交的帐目  Jk(V ]  
Accounting Circular 《会计通告》 /Z:NoTGn  
accounting class 会计类别 bl a`B=r  
accounting date 记帐日期;会计结算日期 w6!97x  
accounting for money 款项核算 mW'3yM  
Accounting Officer 会计主任 6H'A]0  
accounting period 会计报告期;会计期 ?j/FYi  
accounting policy 会计政策;会计方针 |8CxMs  
accounting practice 会计惯例 _LwF:19Il  
accounting principle 会计准则 \;~Nj#  
accounting record 会计记录 N? Jy  
accounting report 会计报告 xtP:Q9!N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P'tXG  
Accounting Society of China 中国会计学会 \DujF>:  
accounting statement 会计报表 Cwls e-  
accounting system 会计制度;会计系统 P*iC#w]m  
accounting transaction 会计事项;帐务交易 bI:W4y>I=  
accounting treatment 会计处理 G3^<l0?S  
accounting year 会计年度 >eG<N@13p  
accretion 增值;添加 lH=|Qu  
accrual 应计项目;应累算数目 p2 1|  
accrual basis 应计制;权责发生制 <{k{Coy  
accrual basis accounting 应计制会计;权责发生制会计 u>9` ?O44  
accrue 应累算;应计 Vu.=,G  
accrued benefit 应累算利益 QyVAs;  
accrued charges 应计费用 )S+fc=  
accrued cumulative preference share dividend 应累算的累积优先股股息 vx($o9  
accrued expenses 应累算费用 Og%Y._  
accrued interest payable 应付利息;应计未付利息 i%.NP;Qq]M  
accrued interest receivable 应收利息;应计未收利息 I m I$~q'  
accrued right 累算权益 :<zIWje  
accruing profit 应累算的利润 H5Eso*v@  
accumulated fiscal reserve 累积财政储备 P#V!hfM  
accumulated profit 累积利润;滚存溢利 G1jj:]1  
accumulated reserve 累积储备 .o`Io[io  
accumulation of surplus income 累积收益盈余 RVm-0[m}  
acquired assets 既得资产 o 7kg.w|  
acquisition 收购;购置;取得 hJxL|5Uo  
acquisition cost 购置成本 Mw RLv,&"  
acquisition expenses 购置费用 9qCE{ [(  
acquisition of 100% interest 收购全部股权 m_0y]RfG  
acquisition of control 取得控制权 [A =0fg5  
acquisition of fixed assets 购置固定资产 wX}p6yyN  
acquisition of shell “买壳” $T3_~7N  
acquisition price 收购价 xgcJEox!  
act of God 天灾 !i-t6f  
acting partner 执事合伙人 V:y6NfL7i'  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,V!"4 T,Z  
active partner 积极参与的合伙人 7u&l]NC?y  
active trading 交投活跃 f:+/= MW  
actual circulation 实际流通 q&z'S  
actual cost 实际成本 oB5\^V$  
actual expenditure 实际开支;实际支出 Ph""[0n%o  
actual income 实际入息;实际收入;实际收益 G!$~'o%/  
actual market 现货市场 3ArHaAv{y  
actual price 现货价;实际价格 FulFEnSV  
actual profit 实际利润 A{q%sp:3~  
actual quotation 实盘;实际价位;实际报价 %:`v.AG  
actual year basis 按实际年度计算 C5V}L  
actuals 实货 /jJD {  
actuarial investigation 精算调查 *]U`]!Esp  
actuarial principle 精算原则 `$JvWN,kB  
actuarial report 精算师报告 /5Qh*.(S  
Actuarial Society of Hong Kong 香港精算学会 &P9fM-]b s  
actuarial valuation 精算师估值 kll!tT-N-  
actuary 精算师 $Ah p4oiE  
ad referendum agreement 暂定协议;有待覆核的协定 KJQ8Yhq  
ad valorem duty 从价税;按值征税 &Iy5@8  
ad valorem duty system 从价税制 9pnOAM}  
ad valorem fee 从价费 s9sl*1n1m`  
ad valorem tariff 从价关税 FtyT:=Kpc  
additional allowance 额外免税额 2LUsqL\m}.  
additional amount for unexpired risk 未过期风险的额外款额 N2s"$Ttq  
additional assessable profit 补加应评税利润 }UsH#!9.  
additional assessment 补加评税 AVD hgJv  
additional commitment 额外承担 M^oL.'  
additional commitment vote 额外承担拨款 xP'0a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <$-^^b(y  
additional dependent parent allowance 供养父母额外免税额 hT-^1 :N  
additional provision 额外拨款 _Sd^/jGpU  
additional stamp duty 附加印花税 ben-<3r  
additional tax 补加税罚款;补加税款 |OCiq|#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <e BmCrJ  
adjudged bankrupt 被裁定破产 {7m2vv?Z  
adjudicated bankrupt 裁定破产人 h#4n  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b 3Q6-  
adjudication of bankruptcy 裁定破产;宣告破产 2{=D)aC$f  
adjudication of insolvency 裁定无力偿还债务 =5Db^  
adjusted actual 经调整的实数;调整后的实数 ~_JfI7={Jn  
adjusted current assets 经调整的流动资产;调整后的流动资产 -&7? !<f  
adjusted figure 经调整的数字;调整后的数额 UAXp;W`  
adjusted liabilities 经调整的负债;调整后的负债 0>CG2SRn  
adjusted loss 经调整的亏损;调整后的亏损 w>f.@luO4  
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 C <:g"F:k  
adjusted profit 经调整的利润;调整后的利润 lfM vNv  
adjusted surplus 经调整的盈余额;调整后的盈余额 }:faHLYT  
adjusted value 经调整的价值;调整后的价值 N}U+K  
adjustment 调整;修订;理算〔保险〕 QxW+|Gt._  
adjustment centre 调剂中心 0'*{BAWx  
adjustment lag 调整过程的时间差距;调整时差 ]*| hd/j  
adjustment mechanism 调整机制 of*T,MUI  
adjustment of loss 亏损调整 uQdH ():  
adjustment process 调整过程;调整程序 g^A^@~M  
adjustment range 调整幅度 n+sv2Wv:  
administered exchange rate 受管制汇率 4_-&PZ,d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Yf9E0po  
administration expenses 行政费用 R4;1LZ8XzS  
administration fee 手续费;行政费 wp1O*)/q  
administration in bankruptcy 破产管理 +3. 9)w  
administration order 遗产管理令 `&c[ s%0  
administrator 管理人;遗产管理人 :a)RMp+^0  
administrator of the estate 遗产管理人 W'@G5e  
admission of debt 债项承认书 @uyQH c,V  
admission of proof 接纳债权证明 &q|vvF<G  
advance 放贷款项;垫付款项;预支款项;预付款项 W[J2>`k9  
advance account 暂支帐目;预付款帐户 Vn5%%?]J  
advance compensation 预付补偿金 yT OZa-  
advance from shareholder 股东垫款 ib(|}7Je  
advance pending reimbursement 预支以待日后付还 bgE]Wk0  
advanced economy 先进经济体系 9{fP.ifdv7  
advancement 预付;预付财产 Y<W9LF  
advances warrant 垫款令 'L O3[G{  
advancing 贷出 `?=3[  
adverse balance 逆差 A nl1+  
adverse exchange 逆汇 I(VqtC:K.  
advertisement addressed to shareholders 在报章刊登的致股东通告 axC{azo|  
advice for collection 托收通知书 hJ8&OCR }  
advice of drawing 提款通知书;汇票通知书 }\<=B%{  
advice of payment 付款通知 *3Lo[GE>  
Advisory Committee [Securities and Futures Commission] ;q-c[TZC  
谘询委员会〔证券及期货事务监察委员会〕 -5og)ZGVUA  
Advisory Committee on Diversification 经济多元化谘询委员会 ^jL)<y4`  
affidavit 誓章;遗产申报誓章 ]g$ky.;  
affidavit of no receipt 述明无收款的誓章 46T(1_Xt~  
affiliate 联号;联营公司;附属公司 ~`e!$=  
affiliated company 附属公司;联号;联营公司 ' u<IS/w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }Jh.+k|_  
affordability 负担能力 6,LE_ -G5  
African Development Bank [AfDB] 非洲开发银行 XixjdBFP  
after-acquired property 事后取得的财产 BKTTta1mY  
after-hours dealing 市后交易 xS@jV6E~  
after-tax profit 税后盈利;税后利润;税后溢利 (^B1Kt!<  
agency agreement 代理协议 [.|& /O  
agency expenses 代理机构的开支 e^q^ AP+*  
agency fee 代理费 *sp")h#Z  
Agency Law 《代理法》 yj_/:eX  
agent 代理人;承销人 />Zfx.Aj6  
agent of company 公司代理人 &#C&0f8PnD  
agent's fee 代理人费;经纪费 r|}Pg}O  
aggregate 总计;总数;总体数字 )( 3)^/Xz  
aggregate amount 总款额;总额 t9<BQg  
aggregate assets and liabilities 总体资产与负债 2d|^$$#`  
aggregate at constant price 按固定价格计算的总体数字 0c"9C_7^g  
aggregate demand 总需求 Oi|cTZ@A-  
aggregate gross position 总持仓量 5w>TCx  
aggregate limit 总限额 V$DB4YM1k  
aggregate of salaries tax 合计薪俸税 AUF[hzA  
aggregate performance 总体表现;总体业绩 nWCJY:q;5  
aggregate supply 总体供应 /z^v% l  
aggregate surplus 总盈余 ).,twf58  
aggregate total 整体总额 <k1muSe  
aggregate value 总值;合计价值 &0T7Uv-`  
aggregated basis 合计基准 v,Kum<oi?  
aggregated net chargeable income 合计应课税入息实额 -{*3<2rFK  
aggregation 合并计算;合计;总和 ]+ub R;  
aggregation of incomes of husband and wife 夫妇入息合并计算 1^NC=IS9z  
aggregation of property 财产的总和 BIMX2.S1o  
agio 差价;贴水 [YlRz  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 a{7*um  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment + rB3\R"d  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 tC1'IE-h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %Jl6e}!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }L Q%%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mgjcA5z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fGj66rMGw  
agreement for a settlement 授产协议 Se[=$W  
agreement for assignment 转让协议 [%LGiCU]  
agreement for sale 售卖协议;买卖协议 D`41\#ti  
agreement for sale and purchase 买卖协议 m-C#~Cp36  
agreement for the payment of interest 支付利息协议 *cFGDQ !  
agreement for the repayment of money 还款协议 P)y2'JKL  
agreement of reinsurance 再保险协议 ql.[Uq  
Agricultural Bank of China 中国农业银行 arKf9`9  
air passenger departure tax 飞机乘客离境税 M3KK^YRN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  -+qg  
airport tax 机场税 ' $yy  
alcohol duty 酒精税 r4FSQ$[9w  
alienation 让与;让渡;转让 vbd ;Je"  
alimony 生活费;赡养费 \0}bOHqEH  
All Ordinaries Index [AOI] 所有普通股指数 u$nmnd`g  
all risks 全险;综合险 O '#FVZ.g  
All Sales Record for Stock Market 《股票市场成交报告》 ,%/F,O+#  
Allied Capital Resources Limited 新联财务有限公司 <au_S\n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hUi5~;Q5Fi  
allocation letter 拨款信件 H]V(qq{  
allocation of fund 分配款项;预留款项 hb1h .F  
allocation of profit 利润分配;溢利分配 [Ti ' X#  
allocation warrant 拨款令 8$JJI( {bH  
allotment 分配;配股 (F;*@Z*R  
allotment notice 股份配售通知;配股通知 Z{ YuX  
allotment of shares 股份分配 K7x;/O  
allowable 可获宽免;免税的 wk'(g_DP  
allowable business loss 可扣除的营业亏损 D)L~vA/8b  
allowable expenses 可扣税的支出 jbg9 EtQ!*  
allowance 免税额;津贴;备抵;准备金 XH0Vs.w  
allowance for debts 债项的免税额 c;29GHs2  
allowance for depreciation by wear and tear 耗损折旧免税额 HIj:?y  
allowance for funeral expenses 殡殓费的免税额 o|84yT!~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Qe7 SH{  
allowance for repairs and outgoings 修葺及支出方面的免税额 o^uh3,.  
allowance to debtor 给债务人的津贴 Ia9!ucN7DA  
alteration of capital 资本更改 0:`YY 8j1k  
alternate trustee 候补受托人 `K$;K8!1  
amalgamation 合并 OI/]Y7D[Oq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 * kL>9  
ambit of charges 征税范围;收费范围 ):+^893)  
amended valuation 经修订的估值 p8s%bPjK  
American Commodities Exchange 美国商品交易所 }7%ol&<@  
American Express Bank Limited 美国运通银行 YuoErP=P  
American Stock Exchange 美国证券交易所 pR*3Q@Ng  
amortization 摊销 Bd>ATc+580  
amount due from banks 存放银行同业的款项 m=pH G  
amount due from banks abroad 存放海外银行同业的款项 RAEN  &M  
amount due from holding companies 控股公司欠款 &QH mo*  
amount due from local banks 存放本港银行同业的款项 {9@E[bWp#  
amount due to banks 银行同业的存款 DB jUHirK  
amount due to banks abroad 海外银行同业的存款 Q[`2? j?  
amount due to holding companies 控股公司存款 ]=|iO~WN  
amount due to local banks 本港银行同业的存款 `N7erM  
amount due to outport banks 外埠银行同业的存款 X2~KNw  
amount for note issue 发行纸币的款额 REX/:sB<  
amount of bond 担保契据的款额 z __#P Q,n  
amount of consideration 代价款额 s!Id55R]  
amount of contribution 供款数额 3!?QQT,!)  
amount of indebtedness 负债款额 x)q$.u+  
amount of principal of the loan 贷款本金额 >9g^-~X;v  
amount of rates chargeable 应征差饷数额 E/% F0\B  
amount of share capital 股本额 z&qOu8Jh  
amount of sums assured 承保款额 Ra~:O\Z  
amount of variation 变动幅度 ;%>X+/.y0  
amount of vote 拨款数额 &7,/^ >">  
amount payable 应付款额 M-!#-l  
amount receivable 应收款额 BNJG-b|g^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D* HK[_5  
analysis 分析 )B @&q.2B=  
ancillary risk 附属风险 N0 t26| A  
annual account 周年帐目;周年帐目报表;年度决算;年结 (hY^E(D  
annual accounting date 年结日期 Jju?v2y`  
annual allowance 每年免税额;年积金;年度津贴;年津 5(\[Gke  
annual balance 年度余额 lm'.G99{  
annual disposable income 每年可动用收入 ?K.!^G  
annual estimates 周年预算 1Ji"z>H*  
annual fee 年费 <(qdxdUp  
annual general meeting 周年大会 e [F33%  
annual growth rate 年增率;每年增长率 Uzn  
annual long-term supplement 长期个案每年补助金 eLyIQoW  
annual pensionable emolument 可供计算退休金的年薪 wDh&S{N  
annual report 年报 w6B`_Z'f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iVqF]2 >  
annual return 周年报表;周年申报表;每年报税表格 a}Jy o!.  
Annual Return Rules 《周年报表规则》 KA`)dMWL  
annual review of consumer prices 每年消费物价回顾 wp/x|AV  
annual roll-forward basis 逐年延展方式 P}PMRAek  
annual salary 年薪 2[Qzx%Vp  
annual statement 年度报表;年度决算表 F<6{$YI  
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 (ubK i[)  
annuitant 年金受益人 A_6Dol=J@  
annuity 年金 /#xYy^`  
annuity contract 年金合约 lFgE{; z@  
annuity on human life 人寿年金 O#U_mgfzJ  
antecedent debt 先前的债项 4vH.B)S-  
ante-dated cheque 倒填日期支票 6>EoU-YX}l  
anticipated expenditure 预期开支 =\<!kJ\yH  
anticipated net profit 预期纯利 OBPiLCq  
anticipated revenue 预期收入 twTRw:.!f  
anti-inflation measure 反通货膨胀措施 5bWy=Xk B  
anti-inflationary stance 反通货膨胀立场 {\= NZ\  
apparent deficit 表面赤字 r2Q) Q  
apparent financial solvency 表面偿债能力 Lhgs|*M  
apparent partner 表面合伙人 g{7?#.7  
application for personal assessment 个人入息课税申请书 ><@& &u.  
application of fund 资金应用 69C ss'  
application to release as liquidator and to destruct the books of accounts and documents qkyYt#4E  
申请免除清盘人职务及毁灭帐簿与文件 u-dF ~.x  
appointed actuary 委任精算师 E~Y%x/oX  
appointed auditor 委任核数师;委任审计师 {O[ !*+O  
appointed trustee 委任的受托人 1`n ZK$  
appointer 委任人 A5dH*< }  
apportioned pro rata 按比例分摊 &cx]7:;  
apportionment 分配;分摊 w?c~be$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4_Rv}Y d  
apportionment formula 分摊方程式 &-Z#+>=H(  
apportionment of estate duty 遗产税的分摊 ]0p*EB=C*  
appraisal 估价;评估 23UXOY0BW  
appreciable growth 可观增长 vf_pEkx*wD  
appreciable impact 显着影响 @] {:juD~  
appreciable increase 可观增长 tbi(e49S  
appreciation 增值;升值 gem+$TFq  
appreciation against other currencies 相对其他货币升值 n<sA?T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h1?.x  
appreciation tax 增值税 -IS?8\ Q<  
appropriation 拨款;拨用;拨付 n~&e>_;(.  
appropriation account 拨款帐目 tgm(tDL  
Appropriation Bill 拨款法案 Yf^/YLLS  
appropriation-in-aid system 补助拨款办法 Z@:R'u2Lk  
approved assets 核准资产 }pPt- k  
approved basket stock 认可一篮子证券 }Qvoms<k  
approved budget 核准预算 wsCT9&p  
approved charitable donation 认可慈善捐款 C)s*1@af  
approved charitable institution 认可慈善机构 s!BZrVM%I`  
approved currency 核准货币;认可货币 X1h*.reFAL  
approved estimates 核准预算 v{>9&o.J  
approved estimates of expenditure 核准开支预算 $S!WW|9j.  
approved overseas insurer 核准海外保险人 y/A<eHLy  
approved overseas trust company 核准海外信托公司 @Cd}1OT)  
approved pooled investment fund 核准汇集投资基金 kC6s_k  
approved provident fund scheme 认可公积金计划 ~f%AbDye  
approved provision 核准拨款 cE]#23  
approved redeemable share 核准可赎回股份 o)6udRzBv  
approved regional stock 认可地区性证券 8"S? Toqq  
approved retirement scheme 认可退休金计划 evGUSol?:n  
approved subordinated loan 核准附属贷款 5'O.l$)y  
arbitrage 套戥;套汇;套利 7llEB*dSA  
arbitrageur 套戥者;套汇者 iJK rNRj  
arbitrary amount 临时款项 4K*DEVS  
arrangement 措施;安排;协定 ]z/  
arrears 欠款 s((_^yf  
arrears of pay 欠付薪酬 ?GGh )";y  
arrears of revenue 逾期未收税款;逾期未收的帐项 nnO@$T  
articles of association 组织章程;组织细则;组织章程细则 g|l|)T.s  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +^.Q%b0Xx  
ascertainment of profit 确定利润 /T2f~1R  
"Asia Clear" “亚洲结算系统” `<l|XPv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,TxZ:f`"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uv dx>5]  
Asian Development Fund [ADF] 亚洲发展基金 A&fh0E (t  
Asian dollar bond 亚洲美元债券 c )o[3o7  
Asian dollar market 亚洲美元市场 ]^\+B4  
Asian dollar rate 亚洲美元利率 $JXQn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \it<]BN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,o j\=2  
asked price 沽盘;喊价;索价;卖方报价 u~d&<_Z  
assessable income 应评税入息 DK;/eZe  
assessable loss 应评税亏损 0CO6-&F9n  
assessable profit 应评税利润 TS<uBX  
assessable value 应评税值 IyA8+N y  
assessed profit 估定利润 9Fh(tzz  
assessed value 经评估价值 *Cgd?*\7  
assessment 评税;评定;估价;评税单 zuZlP  
assessment number 评税编号;估价编号 &gR)bNIC_=  
assessment of additional tax 补加税评税 H}c, P('  
assessment of performance 业绩评估;实绩评价 }"?K Hy  
Assessor 评税主任 %z0@4G q  
asset price bubbles 资产价格泡沫 Q,`Y  
asset-backed securities 具资产保证的证券 6.'+y1yS)  
assets accretion 资产增值 |]H2a;vUJR  
assets and liabilities 资产与负债 Wh> Y_ k  
assets betterment statement 资产递增表;资产改进表 a?!Joi[  
assets lending 实物放款;有抵押贷款 NeyGIEP  
assets of the company passing on the death 死者去世时转移的公司资产 /`Lki>"  
assets pledged as security for liabilities 用作负债抵押的资产 W\<5'9LNb  
assets portfolio 资产投资组合 HCifO  
assets price 资产价格 w8g36v*+(u  
assets quality 资产质素  0-+`{j  
assets realization 资产变现 Vkb&' rXw+  
assets refinancing arrangement 资产再集资安排 ^i^S1h"  
assets securitization 资产证券化 j{'@g[HW  
assets situated outside Hong Kong 在香港以外地方的资产 Kn9 ,N@bU_  
assets stripping 削减资产;拆卖资产 CQ3{'"b  
assets value 资产值 )FqE8oN-  
assignee 承让人 -Q8pWtt  
assignment 转让;转让书;转让契 ptuW}"F  
assignment of interest 权益转让 ~qT+sc!t  
assignment of letters patent and trade mark 专利证书及商标转让  '[#uf/~W  
assignment of property 物业转让;物业转让书 ~1h-LbFI2  
assignment right 转让权 =kLg)a |  
assignor 转让人 Swua dN  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;"nEEe]?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6%_d m'  
associate member 附属会员 0\U28zbMJw  
associated body corporate 相联法人团体 QrPWS-3~!  
associated company 相联公司;联属公司 zj;y`ENj  
associated corporation 相联法团 F<w/@ .&m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &,&oTd.  
公认会计师公会〔英国〕 i9M6%R1m}E  
Association of Futures Exchange Brokers 香港期货经纪协会 m%E7V{t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,O(XNA(C  
association of underwriters 承保人组织 U%45qCU  
assumption of control 接管 8`qw1dF  
assurance 担保;保险;转易;转易书 %GS)9{T&  
assurance of interest 权益的转易 :7!/FBd  
at 19XX price 按一九XX年价格计算 ix&hsNzD  
at a discount 按赔价计算;按贴水价格计算;打折扣 I$wP`gQh  
at a premium 按溢价计算;按升水价格计算 _bks*.9}3b  
at call 通知付款;按通知 TCF[i E{  
at constant market price 按固定市价计算 uj/le0  
at constant price 按固定价格计算 ZcO!cR&*'J  
at cost 按成本计算 hoeTJ/;dm  
at current market price 按当时市价计算;按现时市价计算 R/O_*XY  
at current price 按当时价格计算;按现时价格计算 1ck2Gxn  
at factor cost 按要素成本计算;按生产要素成本计算 W^+b gg<.  
at money-of-the-day price 按付款当日价格计算 =8dCk\/  
at or better 按指定或较佳价位〔买卖指令〕 R4JO)<'K&  
at par 按面值计算;平价 qW<: `y  
at sight 见票即付 {YbqB6zaM  
at the close 按收市盘 M3F8@|2  
at the opening 按开市盘 a<gzI  
attestation 见证;见证条款 n(f&uV_):  
at-the-money option 平价期权 9 au)K!hN  
attorney 受权人;受托代表人 s_Dl8O4u  
attornment 新拥有人承认书 i]$7w! r&  
attributable profit 可归属利润 #G{T(0<F  
attributable share value 可归属股份价值 6U+#ADo  
Auckland Stock Exchange 奥克兰证券交易所 G%kXr$?W  
auction 拍卖 ?0;b}Xl-  
auctioneer 拍卖商 ?I/,r2ODLh  
audit 审计;核数 c@q>5fR/c  
Audit Commission 审计署 l2`8]Qr   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T)Nis~  
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〕 >v<}$v6D~  
audit review 帐目审查 #t(?8!F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a* IJ)'S  
audited account 审计帐目;经审计的帐目 G(0 bulq  
audited annual account 经审计的周年帐目 j^!J: Bj  
audited balance sheet 经审计的资产负债表 ) L{Tn 8  
auditor 核数师;核数主任;审计师 v*BA\&  
auditor's certificate 核数师证明书;审计师证明书 S5Px9&N8(  
auditor's report 核数师报告;审计师报告 tc,7yo\".  
Aussie bond 澳元债券 QX]tD4OH  
austerity budget 紧缩预算 Z*ZG5e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n`:l`n>N$  
Australia All Ordinaries Index 澳洲所有普通股票指数 \AK|~:\]  
Australian Dollar [AUD] 澳元 "?9fL#8f*!  
Australian Options Market 澳大利亚期权市场 $qrr]U  
Australian Securities Commission 澳洲证券事务监察委员会 &gEu%s^wR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vd1K{rH#  
Australian Stock Exchange 澳大利亚证券交易所 y?unI~4tC  
Austrian Schilling [ATS] 奥地利先令 7T2W% JT-,  
authentication 认证;鉴证 "+ Qh,fTt  
authority to purchase 委托购买证;委购书 M K[spV  
authorization 认可;核准;授权;授权书 =0]Mc$Ih  
authorization by direction 指示授权 [ $"iO#oO  
authorization by instruction 指令授权 /w!' [  
authorization by warrant 令状授权 O@=mN*<gg0  
authorization of unit trust 单位信托的认可 R\Q%_~1  
authorized agent 指定代理人 v S+~4Q41  
authorized capital 法定资本 G#*!)#M <  
authorized clerk 出市员 Dps{[3Y+  
authorized dealer 认可交易商 `Ys })Pl  
authorized financial institution 认可财务机构 ~fUSmc  
authorized fund 认可基金 mpF_+Mn  
authorized fund house 获授权的基金公司;认可基金公司 *nC,= 2  
authorized institution 认可机构 h?1pGz)[C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lb6s3b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 oF6MV&q/  
authorized insurer 获授权保险人;获认可承保人 D&^:hs@  
authorized investment 特准投资项目 {Jy%h8n*  
authorized person 获授权人 \rN_CBM  
authorized representative 获授权代表 UQdQtj1'  
authorized share capital 法定股本 Cg|uHI*  
automated quotation system 自动报价系统 88*RlxU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d!LV@</  
自动交易系统〔香港期货交易所有限公司〕 <V8i>LBlz  
automatic adjustment mechanism 自动调整机制 }mGD`5[`  
automatic adjustment system 自动调整系统 aw4+1.xy  
Automatic Clearing House 自动票据交换所 T8(wzs  
automatic exchange rates accumulation system 自动化汇率累集系统 ^+wzm2i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y;>I'e  
automatic teller machine [ATM] 自动柜员机  !fV6KkV  
autopay 自动转帐 :hr@>Y~r  
available assets 可用资产 k2WO*xa*  
available fiscal reserve 现存财政储备 ~R8yj(  
available profit 可用利润 @} Z/{Z[@  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 % b&BLXW  
average 平均;平均数;海损 @ixX?N)V  
average basic salary 平均基本薪金 #<e7 Y0  
average consumer expenditure 平均消费开支;一般消费开支 Rj&7|z  
average cost 平均成本 Gehl/i-  
average cost of land production 增辟土地平均成本 U+RPn?Q  
average daily turnover 平均每日成交额 mT>p:G  
average daily wage rate 平均每日工资率 :58'U|  
average expenditure pattern 平均开支模式 9M=K@a  
average growth rate 平均增长率 c\'pA^m 6  
average net fixed assets 固定资产平均净值 ri;M7rg`.{  
average of relatives 相对价格平均数 &sgwY  
average price 平均价格 *u>\&`h=  
average propensity to consume 平均消费倾向;一般消费倾向 3.H-G~  
average propensity to save 平均储蓄倾向;一般储蓄倾向 {.OoOqq9  
average rate 平均率 (R}X( u  
average revenue 平均收入;平均收益 yfW^wyDd2o  
average stock 平均库存;平均存货 IjRmpVcwN  
average yearly rent 平均年租 M^f1D&A  
avoidance of double taxation 避免双重课税 c+{4C3z  
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 4w6K|v<X  
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