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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: q$r&4s)To  
A share A股;甲类股份 #D+7TWDwNt  
abatement of tax 减税;减扣免税额 t})lr\  
ABN AMRO Bank N.V. 荷兰银行 EL^8zyg%%  
above-the-line expenditure 线上项目支出;经常预算支出 ))7LE|1l  
above-the-line receipt 线上项目收入;经常预算收入 eV"!/A2:N5  
ABSA Asia Limited 南非联合亚洲有限公司 'X =p7 d|'  
absolute change 绝对数值变更 )~ 0}Et l  
absolute expenditure 实际开支 o:2Q2+d  
absolute guideline figure 绝对准则数字 D.'h?^kA  
absolute interest 绝对权益 JD6aiI!Su  
absolute order of discharge 绝对破产解除令 C5P$ &s\  
absolute profit margin 绝对利润幅度 w8O" =},  
absolute value 实值;绝对值 *~ p (GC  
absolutely vested interest 绝对既得权益 `79[+0hL'  
absorbed cost 已吸收成本;已分摊成本 B:4Ka]{YO  
absorption 吸收;分摊;合并 I @ 2uF-  
absorption rate 吸收率;摊配率;分摊率 pO%{'%RA  
ACB Finance Limited 亚洲商业财务有限公司 Ve{n<{P  
acceptable form of reciprocity 合理的互惠条件 C ye T]y  
acceptable rate 适当利率;适当汇率 4/S=5r}  
acceptance agreement 承兑协议 Hd9XfU  
acceptance for honour 参加承兑 Ju!(gh  
acceptor 承兑人;接受人;受票人 [r)e P({  
acceptor for honour 参加承兑人 +l`65!"  
accident insurance 意外保险 dsJm>U)  
Accident Insurance Association of Hong Kong 香港意外保险公会 N0i!l|G6  
accident insurance scheme 意外保险计划 w OI^Q~  
accident year basis 意外年度基准 -fE.<)m=!  
accommodation 通融;贷款 /~De2mq1   
accommodation bill 通融票据;空头票据 bEm7QgV{X  
accommodation party 汇票代发人 X) V7bVW  
account balance 帐户余额;帐户结余 QK)){ cK  
account book 帐簿 y$X(S\W  
account collected in advance 预收款项 (n,u|}8Y  
account current book 往来帐簿 4({( i  
account of after-acquired property 事后取得的财产报告 C{ EAmv'  
account of defaulter 拖欠帐目 oM!xz1kVL  
account payable 应付帐款 :.k ZR;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 07V8;A<,  
account receivable 应收帐款 ,7W:fwdR  
account receivable report 应收帐款报表 {( #zcK  
account statement 结单;帐单;会计财务报表 bu>qsU3  
account title 帐户名称;会计科目 $B;_Jo\|  
accountant's report 会计师报告 DAfyK?+UL  
Accountant's Report Rules 会计师报告规则 ~9\$5n)a  
accounting and auditing procedure 会计与审计程序;会计与核数程序 eG5Y+iL-V  
Accounting Arrangements 《会计安排》 n]Zk;%yL  
accounting basis 会计基础 Z$ p0&~   
accounting by Official Receiver 破产管理署署长呈交的帐目 LxLy+yC#p  
Accounting Circular 《会计通告》 !\FkG8  
accounting class 会计类别 B z^|SkEit  
accounting date 记帐日期;会计结算日期 q2hFOm  
accounting for money 款项核算 %SrM|&[  
Accounting Officer 会计主任 j9d!yW  
accounting period 会计报告期;会计期 >I}9LyZt  
accounting policy 会计政策;会计方针 xl(@C*.sC1  
accounting practice 会计惯例 `s|]"'rX  
accounting principle 会计准则 L*h{'<Bz  
accounting record 会计记录 7FLXx?nLY  
accounting report 会计报告 )=J5\3O*x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?+~cA^-3T  
Accounting Society of China 中国会计学会 O}Hf62"  
accounting statement 会计报表 fH\X  
accounting system 会计制度;会计系统 $= B8qZ+  
accounting transaction 会计事项;帐务交易 |Os6V<u"  
accounting treatment 会计处理 !d,8kG  
accounting year 会计年度 Qck| #tc  
accretion 增值;添加 u7fK1 ^O  
accrual 应计项目;应累算数目 S${Zzt"  
accrual basis 应计制;权责发生制 7Ym(n8  
accrual basis accounting 应计制会计;权责发生制会计 oRM)% N#  
accrue 应累算;应计 Yw'NX5#)g  
accrued benefit 应累算利益 ).5RPAP  
accrued charges 应计费用 Df4+^B,1  
accrued cumulative preference share dividend 应累算的累积优先股股息 :`\) P,  
accrued expenses 应累算费用 :Zt2'vcGpf  
accrued interest payable 应付利息;应计未付利息 Ml?~ |_  
accrued interest receivable 应收利息;应计未收利息 QzOkpewf  
accrued right 累算权益 mj&57D\fq  
accruing profit 应累算的利润 0p(L'  
accumulated fiscal reserve 累积财政储备 hB9Ee@  
accumulated profit 累积利润;滚存溢利 .pPm~2]z  
accumulated reserve 累积储备 R!(ZMRMn  
accumulation of surplus income 累积收益盈余 >(r{7Qg  
acquired assets 既得资产 sa1h%<   
acquisition 收购;购置;取得 {D`'0Z1"  
acquisition cost 购置成本 )w h%|  
acquisition expenses 购置费用 |&3x#1A  
acquisition of 100% interest 收购全部股权 P`$!@T0=  
acquisition of control 取得控制权 JhHWu<  
acquisition of fixed assets 购置固定资产 7 <9yH:1  
acquisition of shell “买壳” D}3T|N  
acquisition price 收购价 UlcH%pxTt1  
act of God 天灾 GsQ*4=C  
acting partner 执事合伙人 HOoPrB m  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ( #D*Pl  
active partner 积极参与的合伙人 OFk8>"|  
active trading 交投活跃 gU&%J4O  
actual circulation 实际流通 5%zXAQD=<  
actual cost 实际成本 Pq9|WV#F5/  
actual expenditure 实际开支;实际支出 yWDTjY/  
actual income 实际入息;实际收入;实际收益 7ZxaPkIu&%  
actual market 现货市场 urBc=3Rz  
actual price 现货价;实际价格 r H8@69,B  
actual profit 实际利润 B9R(&<4  
actual quotation 实盘;实际价位;实际报价 ^qGb%! l  
actual year basis 按实际年度计算 kDvc" ,SD#  
actuals 实货 0NDftcB]  
actuarial investigation 精算调查 /./"x~@  
actuarial principle 精算原则 [AU II*:}  
actuarial report 精算师报告 `B/0iA  
Actuarial Society of Hong Kong 香港精算学会 i;/xK=L  
actuarial valuation 精算师估值 g.py+ ZFJ  
actuary 精算师 [XVEBA4GI  
ad referendum agreement 暂定协议;有待覆核的协定 QaIjLc~W  
ad valorem duty 从价税;按值征税 Fd]\txOXj  
ad valorem duty system 从价税制 B* kcN lW  
ad valorem fee 从价费 P{OAV+cG  
ad valorem tariff 从价关税 \u,}vpp z  
additional allowance 额外免税额 =Prb'8 W  
additional amount for unexpired risk 未过期风险的额外款额 : _e#  
additional assessable profit 补加应评税利润 =m89z}Ot  
additional assessment 补加评税 _VE^/;$"l  
additional commitment 额外承担  hc#!Lv  
additional commitment vote 额外承担拨款 vhbDb)J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O.aG[ wm8  
additional dependent parent allowance 供养父母额外免税额 o+w;PP)+=  
additional provision 额外拨款 Zxr!:t7  
additional stamp duty 附加印花税 !pTJ./  
additional tax 补加税罚款;补加税款 Jn:ZYqc  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 dZ#&YG)?e  
adjudged bankrupt 被裁定破产 {7u[1[L1  
adjudicated bankrupt 裁定破产人 j#r6b]k(Hv  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {]_uMg#!  
adjudication of bankruptcy 裁定破产;宣告破产 `Z: R Ce^  
adjudication of insolvency 裁定无力偿还债务 N6K* d` o  
adjusted actual 经调整的实数;调整后的实数 Hnknly  
adjusted current assets 经调整的流动资产;调整后的流动资产 }%b;vzkG5  
adjusted figure 经调整的数字;调整后的数额 >r`b_K  
adjusted liabilities 经调整的负债;调整后的负债 &|>S|  
adjusted loss 经调整的亏损;调整后的亏损 \B F*m"lz  
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 1"Z@Q`}  
adjusted profit 经调整的利润;调整后的利润 j /=i Mq  
adjusted surplus 经调整的盈余额;调整后的盈余额 CTX9zrY*T  
adjusted value 经调整的价值;调整后的价值 |-sPLU&s%  
adjustment 调整;修订;理算〔保险〕 F+R?a+e  
adjustment centre 调剂中心 kiUGZ^k\s  
adjustment lag 调整过程的时间差距;调整时差 :B3[:MpL}  
adjustment mechanism 调整机制 -;f*VM.a  
adjustment of loss 亏损调整 FZjHw_pP  
adjustment process 调整过程;调整程序 lC:k7<0Ji  
adjustment range 调整幅度 |4$M]Mf0  
administered exchange rate 受管制汇率 &'cL%.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vEf4HZ&w  
administration expenses 行政费用 hfpJ+[  
administration fee 手续费;行政费 XL#[ %X9  
administration in bankruptcy 破产管理 {{V8;y  
administration order 遗产管理令 ! cKz7?w  
administrator 管理人;遗产管理人 =q N2Xg/  
administrator of the estate 遗产管理人 rpeJkG@+  
admission of debt 债项承认书 SJD@&m%?[  
admission of proof 接纳债权证明 u\&b4=nL  
advance 放贷款项;垫付款项;预支款项;预付款项 8!.ojdyn  
advance account 暂支帐目;预付款帐户 U*90m~)  
advance compensation 预付补偿金 8.F~k~srA  
advance from shareholder 股东垫款 F, U*yj  
advance pending reimbursement 预支以待日后付还 @SCI"H%[  
advanced economy 先进经济体系 J>fQNW!{  
advancement 预付;预付财产 +"9hWb5  
advances warrant 垫款令 UOQEk22  
advancing 贷出 +)JpUqHa  
adverse balance 逆差 h(WrL  
adverse exchange 逆汇 dJ$"l|$$  
advertisement addressed to shareholders 在报章刊登的致股东通告 fXrXV~'8  
advice for collection 托收通知书 d%l{V6  
advice of drawing 提款通知书;汇票通知书 ^u 3V E  
advice of payment 付款通知 f0Bto/,>~  
Advisory Committee [Securities and Futures Commission] 8XbA'% o  
谘询委员会〔证券及期货事务监察委员会〕 +`3!I  
Advisory Committee on Diversification 经济多元化谘询委员会 V_plq6z  
affidavit 誓章;遗产申报誓章 P[s8JDqu  
affidavit of no receipt 述明无收款的誓章 fw ,\DFHO  
affiliate 联号;联营公司;附属公司 Aw&tP[N[  
affiliated company 附属公司;联号;联营公司 * #TUGfwy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .<kqJ|SVi  
affordability 负担能力 KNH1#30 K  
African Development Bank [AfDB] 非洲开发银行 v<Bynd-  
after-acquired property 事后取得的财产 y% :4b@<  
after-hours dealing 市后交易 2]%h$f+  
after-tax profit 税后盈利;税后利润;税后溢利 Bl=tYp|a  
agency agreement 代理协议 9UvXC)R1  
agency expenses 代理机构的开支 eQQ>  
agency fee 代理费 ^CwR!I.D}4  
Agency Law 《代理法》 [+qCs7'  
agent 代理人;承销人 v[Kxja;  
agent of company 公司代理人 zYl#4O`=c  
agent's fee 代理人费;经纪费 C8F7bG8c  
aggregate 总计;总数;总体数字 sz9L8f2  
aggregate amount 总款额;总额 o|jIM9/  
aggregate assets and liabilities 总体资产与负债 B"%{i-v>**  
aggregate at constant price 按固定价格计算的总体数字 @?h/B=5 6  
aggregate demand 总需求 6uKTGc4  
aggregate gross position 总持仓量 &89 oO@5  
aggregate limit 总限额 0uBl>A7qhn  
aggregate of salaries tax 合计薪俸税 wEzKqD  
aggregate performance 总体表现;总体业绩 `xrmT t X  
aggregate supply 总体供应 5dZ|!  
aggregate surplus 总盈余 1sYEZO;  
aggregate total 整体总额 m3o,@=b  
aggregate value 总值;合计价值 GR\5WypoJ  
aggregated basis 合计基准 DY[$"8Kxcp  
aggregated net chargeable income 合计应课税入息实额 YM5fyv?  
aggregation 合并计算;合计;总和 y"Nsh>h  
aggregation of incomes of husband and wife 夫妇入息合并计算 a# c6[!   
aggregation of property 财产的总和 ^ns@O+Fk  
agio 差价;贴水 eb*#'\~'  
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》 ~o n(3|$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b(9FZ]7S  
《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》 >I=2!C1w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZJlEKib%2  
《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》 z0/} !  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  \>Efd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /lafve~  
agreement for a settlement 授产协议 y\&>Z yOY  
agreement for assignment 转让协议 np~~mdmRK  
agreement for sale 售卖协议;买卖协议 MxBTX4ES  
agreement for sale and purchase 买卖协议 N/GQt\tV<  
agreement for the payment of interest 支付利息协议 41fJ%f` G  
agreement for the repayment of money 还款协议 {[+2n]f_G  
agreement of reinsurance 再保险协议 Q X%&~  
Agricultural Bank of China 中国农业银行 4b:s<$TZ  
air passenger departure tax 飞机乘客离境税 iOG[>u0h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?&Pg2]g<  
airport tax 机场税 *cyeO*  
alcohol duty 酒精税 a ^%"7Ri  
alienation 让与;让渡;转让 @)K%2Y`  
alimony 生活费;赡养费 u[{tb  
All Ordinaries Index [AOI] 所有普通股指数 LdB($4,  
all risks 全险;综合险 %Q!`NCe+[  
All Sales Record for Stock Market 《股票市场成交报告》 x\QY@9  
Allied Capital Resources Limited 新联财务有限公司 wY"Q o7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7.j[a*^  
allocation letter 拨款信件 .; &# )l  
allocation of fund 分配款项;预留款项 A'nq}t 3  
allocation of profit 利润分配;溢利分配 Znetzm=0  
allocation warrant 拨款令 cW+t#>' r  
allotment 分配;配股 ,K^4fL$C;3  
allotment notice 股份配售通知;配股通知 Wa?; ^T  
allotment of shares 股份分配 \Y{k7^G}A  
allowable 可获宽免;免税的 $y b4xU  
allowable business loss 可扣除的营业亏损 q{ O% |  
allowable expenses 可扣税的支出 8Dvazg}4  
allowance 免税额;津贴;备抵;准备金 @u1zB:  
allowance for debts 债项的免税额 v(p mI b{  
allowance for depreciation by wear and tear 耗损折旧免税额 ]^6c8sgnR  
allowance for funeral expenses 殡殓费的免税额 B<-kzt  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  \lSU  
allowance for repairs and outgoings 修葺及支出方面的免税额 _!|/ ;Nk  
allowance to debtor 给债务人的津贴 pJ ?~fp  
alteration of capital 资本更改 >"Q@bQ:e  
alternate trustee 候补受托人 t+Op@*#%  
amalgamation 合并 }6 K^`!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~@kU3ZGJZ  
ambit of charges 征税范围;收费范围 pAk/Qxl3eo  
amended valuation 经修订的估值 D\e8,,H  
American Commodities Exchange 美国商品交易所 x|{IwA9  
American Express Bank Limited 美国运通银行 G}9=)  
American Stock Exchange 美国证券交易所 n#iwb0-  
amortization 摊销 1 `KN]Nt  
amount due from banks 存放银行同业的款项 r#6_]ep}<'  
amount due from banks abroad 存放海外银行同业的款项 2ZQ}7`Y  
amount due from holding companies 控股公司欠款 +CI1V>6^  
amount due from local banks 存放本港银行同业的款项 F-*2LMe  
amount due to banks 银行同业的存款 ?ByM[E$  
amount due to banks abroad 海外银行同业的存款 xz:J  
amount due to holding companies 控股公司存款 y_.!!@,  
amount due to local banks 本港银行同业的存款 ~/_SMPLo  
amount due to outport banks 外埠银行同业的存款 pa{re,O"e  
amount for note issue 发行纸币的款额 KWWa&[ev)  
amount of bond 担保契据的款额 SvR7e C  
amount of consideration 代价款额 5 QO34t2  
amount of contribution 供款数额 'KPASfC  
amount of indebtedness 负债款额 a/< Csad  
amount of principal of the loan 贷款本金额 f0T ,ul,  
amount of rates chargeable 应征差饷数额 (< =}]v  
amount of share capital 股本额 07hF2[i  
amount of sums assured 承保款额 ~ Uo)0  
amount of variation 变动幅度 ]Ta N{"  
amount of vote 拨款数额 n>'Kp T9|  
amount payable 应付款额 <G*nDFWf  
amount receivable 应收款额 ]@Sj`J[fd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qL94SW;  
analysis 分析 )TmHhNo  
ancillary risk 附属风险 Ldn8  
annual account 周年帐目;周年帐目报表;年度决算;年结 CXCpqcC  
annual accounting date 年结日期 Dnc<sd;  
annual allowance 每年免税额;年积金;年度津贴;年津 xGI, Lk+  
annual balance 年度余额 ?@n/v F  
annual disposable income 每年可动用收入 6_4D9 W  
annual estimates 周年预算 K x~|jq  
annual fee 年费 A7c/N=Cp^  
annual general meeting 周年大会 pNRk.m]  
annual growth rate 年增率;每年增长率 "gD-8C3  
annual long-term supplement 长期个案每年补助金 %r+vSGt;5  
annual pensionable emolument 可供计算退休金的年薪 F9*g=  
annual report 年报 J6jwBo2m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?^j^K-rx  
annual return 周年报表;周年申报表;每年报税表格 $u/E\l  
Annual Return Rules 《周年报表规则》 pZU9^Z?~6  
annual review of consumer prices 每年消费物价回顾 t5lO'Ll*Q]  
annual roll-forward basis 逐年延展方式 S'HnBn /  
annual salary 年薪 ko^\ HSXl  
annual statement 年度报表;年度决算表 46k?b|Q  
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 !*`-iQo&  
annuitant 年金受益人 aC< KN:TN6  
annuity 年金 i>_u_)-  
annuity contract 年金合约 Rml2"9"`  
annuity on human life 人寿年金 !'Q -yoHKD  
antecedent debt 先前的债项 |A8/FU2{  
ante-dated cheque 倒填日期支票 WF\)fc#;_o  
anticipated expenditure 预期开支 ?i`l[+G  
anticipated net profit 预期纯利 L_w+y  
anticipated revenue 预期收入 7+hK~  
anti-inflation measure 反通货膨胀措施 c=AOkX3UD  
anti-inflationary stance 反通货膨胀立场 LbtX0^  
apparent deficit 表面赤字 HD N9.5 S  
apparent financial solvency 表面偿债能力 07Ed fe  
apparent partner 表面合伙人 6K-5g/hL  
application for personal assessment 个人入息课税申请书 BW,mwq  
application of fund 资金应用 K6olYG>  
application to release as liquidator and to destruct the books of accounts and documents @X3{x\i'I  
申请免除清盘人职务及毁灭帐簿与文件 . <tq6 1  
appointed actuary 委任精算师 P+)DsZ0ig  
appointed auditor 委任核数师;委任审计师 !cGDy/ |  
appointed trustee 委任的受托人 "HYQqNj?Z  
appointer 委任人 2On_'^O  
apportioned pro rata 按比例分摊 *Y@nVi  
apportionment 分配;分摊 RyRpl*^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pm$q]A~  
apportionment formula 分摊方程式 I7&_Xr  
apportionment of estate duty 遗产税的分摊 e${>#>  
appraisal 估价;评估 #Mg]GeDJ{  
appreciable growth 可观增长 &gI~LP  
appreciable impact 显着影响 Ssk}e=]  
appreciable increase 可观增长 V i&*&"q  
appreciation 增值;升值 7$rjlVe  
appreciation against other currencies 相对其他货币升值 |X`/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +78CvjG  
appreciation tax 增值税 !pJeA)W;  
appropriation 拨款;拨用;拨付 * 9p |HX=  
appropriation account 拨款帐目 VACiVKk  
Appropriation Bill 拨款法案 9 fMau  
appropriation-in-aid system 补助拨款办法 /cZ-tSC)o  
approved assets 核准资产 -rKO )}  
approved basket stock 认可一篮子证券 ^V|Oxp'7_  
approved budget 核准预算 ;=? ~ -_  
approved charitable donation 认可慈善捐款 & /4k7X}y  
approved charitable institution 认可慈善机构 pMs AyCAk  
approved currency 核准货币;认可货币 2r%lA\,h$  
approved estimates 核准预算 .%zy`n  
approved estimates of expenditure 核准开支预算 (5Sivw*mP  
approved overseas insurer 核准海外保险人 IG3,XW  
approved overseas trust company 核准海外信托公司 $x6$*K(F  
approved pooled investment fund 核准汇集投资基金 Iyo@r%I  
approved provident fund scheme 认可公积金计划 &P,^.'  
approved provision 核准拨款 .Gcy> Av  
approved redeemable share 核准可赎回股份 +`uY]Q ,O  
approved regional stock 认可地区性证券 ^;c16  
approved retirement scheme 认可退休金计划 vzn{h)D  
approved subordinated loan 核准附属贷款 ,/O[=9l36R  
arbitrage 套戥;套汇;套利 B>Wu;a.:L  
arbitrageur 套戥者;套汇者 j|tC@0A  
arbitrary amount 临时款项 `nO71mo  
arrangement 措施;安排;协定 z_ =Bt  
arrears 欠款 zS< jd~  
arrears of pay 欠付薪酬 Ez{MU@Fk  
arrears of revenue 逾期未收税款;逾期未收的帐项 ql<rU@  
articles of association 组织章程;组织细则;组织章程细则 LB/C-n.`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 K 0hu:1l)  
ascertainment of profit 确定利润  mA7m  
"Asia Clear" “亚洲结算系统” 3Oa*%kP+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s`Cy a`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "G:<7oTa  
Asian Development Fund [ADF] 亚洲发展基金 %{;Qls%[t  
Asian dollar bond 亚洲美元债券 7E!7"2e a  
Asian dollar market 亚洲美元市场 [j4v]PE  
Asian dollar rate 亚洲美元利率 Eq:2k)BE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oQ=>'w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +wW@'X  
asked price 沽盘;喊价;索价;卖方报价 U}$DhA"r"  
assessable income 应评税入息 4'p=p#o  
assessable loss 应评税亏损 )f dE6  
assessable profit 应评税利润 VGqa)ri"  
assessable value 应评税值 irk*~k ?  
assessed profit 估定利润 g=T/_  
assessed value 经评估价值 C[WCg9Av  
assessment 评税;评定;估价;评税单 D=TL>T.b f  
assessment number 评税编号;估价编号 C>Is1i^9  
assessment of additional tax 补加税评税 {RB-lfrWs  
assessment of performance 业绩评估;实绩评价 \Ey~3&x9f  
Assessor 评税主任 Dr;iQkGP  
asset price bubbles 资产价格泡沫 MlW 8t[  
asset-backed securities 具资产保证的证券 _ IeU+tS  
assets accretion 资产增值 71C42=AU  
assets and liabilities 资产与负债 E| :!Q8"%w  
assets betterment statement 资产递增表;资产改进表 joul<t-  
assets lending 实物放款;有抵押贷款 DF{OnF  
assets of the company passing on the death 死者去世时转移的公司资产 0Aa`p3.)  
assets pledged as security for liabilities 用作负债抵押的资产 YK{a  
assets portfolio 资产投资组合 abxDB  
assets price 资产价格 NcCvm#  
assets quality 资产质素 }`yiT<z  
assets realization 资产变现 f f7(  
assets refinancing arrangement 资产再集资安排 V,EF'-F  
assets securitization 资产证券化 wve=.n  
assets situated outside Hong Kong 在香港以外地方的资产 :c8n[+5  
assets stripping 削减资产;拆卖资产 Lhh;2r/?78  
assets value 资产值 Y\2|x*KwvF  
assignee 承让人 Q)af|GW$  
assignment 转让;转让书;转让契 8[ry |J  
assignment of interest 权益转让 TCvSc\Q[:1  
assignment of letters patent and trade mark 专利证书及商标转让 fE,9zUo  
assignment of property 物业转让;物业转让书 *5,c Rz  
assignment right 转让权 hnWo|! ,O$  
assignor 转让人 sCl$f7"  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =l<iI*J. M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  uIMe  
associate member 附属会员 9N[EZhW  
associated body corporate 相联法人团体 `B8tmW#  
associated company 相联公司;联属公司 nT#JOmv  
associated corporation 相联法团 $\AEWFB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nU`Lhh8y  
公认会计师公会〔英国〕 }%n5nLU`  
Association of Futures Exchange Brokers 香港期货经纪协会 f=J<*h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2>em0{e  
association of underwriters 承保人组织 6k?`:QK/sl  
assumption of control 接管 >NV=LOO  
assurance 担保;保险;转易;转易书 %~*jae!f  
assurance of interest 权益的转易 g<\z=H  
at 19XX price 按一九XX年价格计算 x O7IzqY  
at a discount 按赔价计算;按贴水价格计算;打折扣 rsa&Oo D>  
at a premium 按溢价计算;按升水价格计算 )R{UXk3q}  
at call 通知付款;按通知 jw6Tj;c  
at constant market price 按固定市价计算 O7aLlZdg~  
at constant price 按固定价格计算 VSOz.g>  
at cost 按成本计算 vuz4qCQ  
at current market price 按当时市价计算;按现时市价计算 1@XgTL4  
at current price 按当时价格计算;按现时价格计算 z2/!m[U  
at factor cost 按要素成本计算;按生产要素成本计算 59Sw+iZj  
at money-of-the-day price 按付款当日价格计算 NHX>2-b  
at or better 按指定或较佳价位〔买卖指令〕 \Btk;ivg  
at par 按面值计算;平价 [RU NuO  
at sight 见票即付 oQ+61!5>  
at the close 按收市盘 L4f7s7rJ  
at the opening 按开市盘 o07IcIo  
attestation 见证;见证条款 e,A)U5X  
at-the-money option 平价期权 Ul Mi.;/^  
attorney 受权人;受托代表人 /48 =UK  
attornment 新拥有人承认书 5nCu~<uJ  
attributable profit 可归属利润 ``?6=mO  
attributable share value 可归属股份价值 A~lIa$U$b  
Auckland Stock Exchange 奥克兰证券交易所 >{Rb 3Z]  
auction 拍卖 &d`^ E6#  
auctioneer 拍卖商 m(sXk}e;1  
audit 审计;核数 N~,_`=yRx  
Audit Commission 审计署 >Cd9fJ&0gP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] + C7T]&5s  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 cQpnEO&SL  
audit review 帐目审查 kReG:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "PpjoM ~  
audited account 审计帐目;经审计的帐目 \Mi#{0f+q  
audited annual account 经审计的周年帐目 #I`ms$j%  
audited balance sheet 经审计的资产负债表 'b:Ne,<  
auditor 核数师;核数主任;审计师 ecH/Wz1  
auditor's certificate 核数师证明书;审计师证明书 3/M.0}e  
auditor's report 核数师报告;审计师报告 i+M*J#'  
Aussie bond 澳元债券 -.vDF?@G  
austerity budget 紧缩预算 :,*eX' fH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1(`M~vFDK  
Australia All Ordinaries Index 澳洲所有普通股票指数 hhR aJ  
Australian Dollar [AUD] 澳元 &:?e&  
Australian Options Market 澳大利亚期权市场 9(VRq^Z1  
Australian Securities Commission 澳洲证券事务监察委员会 BH:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _py2kjA6  
Australian Stock Exchange 澳大利亚证券交易所 ]jM^Z.mI+  
Austrian Schilling [ATS] 奥地利先令 <6N_at3  
authentication 认证;鉴证 }WP-W  
authority to purchase 委托购买证;委购书 |LYKc.xo  
authorization 认可;核准;授权;授权书 |9NIGg'n  
authorization by direction 指示授权 Gm=>!.p  
authorization by instruction 指令授权 ^>r^3C)_-  
authorization by warrant 令状授权 /3^P_\,>f  
authorization of unit trust 单位信托的认可 xNdIDj@  
authorized agent 指定代理人 $T dC/#7  
authorized capital 法定资本 -a) T6:e  
authorized clerk 出市员 Z^tGu7x  
authorized dealer 认可交易商 )}X5u%woV  
authorized financial institution 认可财务机构 dhR(_  
authorized fund 认可基金 9d[qh kPu)  
authorized fund house 获授权的基金公司;认可基金公司 .L;",E  
authorized institution 认可机构 c>Z*/>~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P%o44|[][  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c" Y!$'|Q  
authorized insurer 获授权保险人;获认可承保人 j|'R$|  
authorized investment 特准投资项目 {},;-%xE  
authorized person 获授权人 Sr y,@p)  
authorized representative 获授权代表 Q(\ wx  
authorized share capital 法定股本 $@87?Ab  
automated quotation system 自动报价系统 UxPGv;F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -ID!pTvW  
自动交易系统〔香港期货交易所有限公司〕 P79R~m`  
automatic adjustment mechanism 自动调整机制 V;[p438o  
automatic adjustment system 自动调整系统 Lk(S2$)*  
Automatic Clearing House 自动票据交换所 2bA#D%PHD  
automatic exchange rates accumulation system 自动化汇率累集系统 zv%J=N$G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZzL@[g  
automatic teller machine [ATM] 自动柜员机 F2oJ]th.3  
autopay 自动转帐 <%,'$^'DS  
available assets 可用资产 3&J&^O  
available fiscal reserve 现存财政储备 ?6:cNdN  
available profit 可用利润 Fd !iQ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 >rRf9wO1l  
average 平均;平均数;海损 H%.zXQ4}n  
average basic salary 平均基本薪金 |[w^eg  
average consumer expenditure 平均消费开支;一般消费开支 Wu{&;$  
average cost 平均成本 =WRO\lgv.  
average cost of land production 增辟土地平均成本 3hJH(ToO  
average daily turnover 平均每日成交额 Dt {')  
average daily wage rate 平均每日工资率 Y. TYc;  
average expenditure pattern 平均开支模式 _bQL[eXd  
average growth rate 平均增长率 tBl#o ^  
average net fixed assets 固定资产平均净值 iB{xvyR  
average of relatives 相对价格平均数 mmN|F$;r  
average price 平均价格 EX 9Z{xX  
average propensity to consume 平均消费倾向;一般消费倾向 |9]PtgQv7  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ?N#[<kd  
average rate 平均率 6:RMU  
average revenue 平均收入;平均收益 g3a/;wl  
average stock 平均库存;平均存货 .;%q/hP  
average yearly rent 平均年租 i ^S2%qz  
avoidance of double taxation 避免双重课税 y*KC*/'"  
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 ,Qo}J@e(  
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