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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: iu9<]1k  
A share A股;甲类股份 nA)KRCi  
abatement of tax 减税;减扣免税额 31> $;"  
ABN AMRO Bank N.V. 荷兰银行 \lBY4j+;  
above-the-line expenditure 线上项目支出;经常预算支出 ]XS[\qo  
above-the-line receipt 线上项目收入;经常预算收入  3 UX/  
ABSA Asia Limited 南非联合亚洲有限公司 4?2$~\ x  
absolute change 绝对数值变更 }3DZ`8u  
absolute expenditure 实际开支 abgA Ug)  
absolute guideline figure 绝对准则数字 /nas~{B  
absolute interest 绝对权益 r;C BA'Z  
absolute order of discharge 绝对破产解除令 &hco3HfW  
absolute profit margin 绝对利润幅度 (aTpBXGr=  
absolute value 实值;绝对值 n=8DC&  
absolutely vested interest 绝对既得权益 XK=-$2n  
absorbed cost 已吸收成本;已分摊成本 - D&d1`N4  
absorption 吸收;分摊;合并 76BA1x+G  
absorption rate 吸收率;摊配率;分摊率 c*c 8S~6  
ACB Finance Limited 亚洲商业财务有限公司 E# UAC2Q  
acceptable form of reciprocity 合理的互惠条件 8[\ ~}Q6  
acceptable rate 适当利率;适当汇率 ^|j @' @L  
acceptance agreement 承兑协议 OB5t+_ s  
acceptance for honour 参加承兑 4;D>s8dgG  
acceptor 承兑人;接受人;受票人 fUV;3du  
acceptor for honour 参加承兑人 __OH gp 1  
accident insurance 意外保险 *< ?~  
Accident Insurance Association of Hong Kong 香港意外保险公会 y|Vwy4tK9  
accident insurance scheme 意外保险计划 'U/X<LCl  
accident year basis 意外年度基准 'irHpN6n  
accommodation 通融;贷款 nKu)j3o`  
accommodation bill 通融票据;空头票据 nSR<(-j!  
accommodation party 汇票代发人 1 LUvs~Qu  
account balance 帐户余额;帐户结余 @5:#J !  
account book 帐簿 }*>xSb1  
account collected in advance 预收款项 )~LqBh  
account current book 往来帐簿 >9i%Yuy](  
account of after-acquired property 事后取得的财产报告 l/6$BP U`  
account of defaulter 拖欠帐目 e]k\dj;,^%  
account payable 应付帐款 ,E3Ze*(U  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 746['sf4c  
account receivable 应收帐款 tYST&5Kh~  
account receivable report 应收帐款报表 |Zm'!-_  
account statement 结单;帐单;会计财务报表 d: {#Dk#  
account title 帐户名称;会计科目 [+.P'6/[$R  
accountant's report 会计师报告 }h=}!R'm   
Accountant's Report Rules 会计师报告规则 c)B <d#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 9JBVG~m+  
Accounting Arrangements 《会计安排》 25wvB@0&  
accounting basis 会计基础 -?Kd[Ma  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;/s##7qf  
Accounting Circular 《会计通告》 &wea]./B  
accounting class 会计类别 Zg;%$ kSQ  
accounting date 记帐日期;会计结算日期 3"HX':8x  
accounting for money 款项核算  \s^4f#  
Accounting Officer 会计主任 jk9/EmV*r  
accounting period 会计报告期;会计期 ^nGKuW7\  
accounting policy 会计政策;会计方针 Z.E@aml\  
accounting practice 会计惯例 =?oYEO7  
accounting principle 会计准则 sMHP=2##  
accounting record 会计记录 uz'MUT(68  
accounting report 会计报告 \_|g}&}6Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =}wqo6Bn|  
Accounting Society of China 中国会计学会 \VAm4   
accounting statement 会计报表 ee\xj$,  
accounting system 会计制度;会计系统 "^&Te%x_b  
accounting transaction 会计事项;帐务交易 ]GH_;  
accounting treatment 会计处理 gt|:K)[,6  
accounting year 会计年度 q)QM+4  
accretion 增值;添加 RM6*c .  
accrual 应计项目;应累算数目 ]3&BLq  
accrual basis 应计制;权责发生制 /P koqA,  
accrual basis accounting 应计制会计;权责发生制会计 fj:q_P67o  
accrue 应累算;应计 dQ`=CIr  
accrued benefit 应累算利益 u81@vEK:_  
accrued charges 应计费用 e{E8_2d  
accrued cumulative preference share dividend 应累算的累积优先股股息 nz_1Fu>g|  
accrued expenses 应累算费用 >(BAIjF E\  
accrued interest payable 应付利息;应计未付利息 :/~TV   
accrued interest receivable 应收利息;应计未收利息 (!"&c* <  
accrued right 累算权益 IEeh9:Km  
accruing profit 应累算的利润 u1) #^?  
accumulated fiscal reserve 累积财政储备 uB>OS 1=  
accumulated profit 累积利润;滚存溢利 6X[Mn2wYW  
accumulated reserve 累积储备 c#<p44>U  
accumulation of surplus income 累积收益盈余 <&MY/vV  
acquired assets 既得资产 F*J@OY8i  
acquisition 收购;购置;取得 ,]H2F']4Z  
acquisition cost 购置成本 8/BWe ;4  
acquisition expenses 购置费用 D5$| vv1  
acquisition of 100% interest 收购全部股权 'Fr"96C$  
acquisition of control 取得控制权 +LB2V3UZ  
acquisition of fixed assets 购置固定资产 zya2 O?s  
acquisition of shell “买壳” -4LckY=]1  
acquisition price 收购价 " gQJeMU  
act of God 天灾 cTu"Tu\Qw  
acting partner 执事合伙人 wNQhg  
active market 买卖活跃的市场;交投畅旺的市场;旺市 2e| m3  
active partner 积极参与的合伙人 r31)Ed$  
active trading 交投活跃 ~tB#Q6`nB  
actual circulation 实际流通 ~d"9?K^#  
actual cost 实际成本 TS49{^d$  
actual expenditure 实际开支;实际支出 H tAO9  
actual income 实际入息;实际收入;实际收益 "[`/J?W  
actual market 现货市场 2!Sl!x+i\'  
actual price 现货价;实际价格 .Hm1ispq  
actual profit 实际利润 (K`@OwD  
actual quotation 实盘;实际价位;实际报价 K(75)/  
actual year basis 按实际年度计算 X6G2$|  
actuals 实货 }[b3$WZ  
actuarial investigation 精算调查 qj:\ )#I  
actuarial principle 精算原则 A40Q~X  
actuarial report 精算师报告 [Nv)37|W  
Actuarial Society of Hong Kong 香港精算学会 H*E4+3y  
actuarial valuation 精算师估值 ..;ep2jSs  
actuary 精算师 b<8,'QgB  
ad referendum agreement 暂定协议;有待覆核的协定 "pTU&He  
ad valorem duty 从价税;按值征税 ),5|Ves;t[  
ad valorem duty system 从价税制 _ 0h)O  
ad valorem fee 从价费 &at>sQ'  
ad valorem tariff 从价关税 ]%eyrbU  
additional allowance 额外免税额 %[WOQ.Sh  
additional amount for unexpired risk 未过期风险的额外款额 Bhg,P.7  
additional assessable profit 补加应评税利润 kX "*kD  
additional assessment 补加评税 ?G<.W[3  
additional commitment 额外承担 H C(7,3  
additional commitment vote 额外承担拨款 <Wa7$hF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \Y^GA;AMQQ  
additional dependent parent allowance 供养父母额外免税额 "a=dx| Z  
additional provision 额外拨款 ~U+W4%f8  
additional stamp duty 附加印花税 e!oL!Zg  
additional tax 补加税罚款;补加税款 z#Db~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 |"i"8~/@<  
adjudged bankrupt 被裁定破产 0@/C5 v  
adjudicated bankrupt 裁定破产人 rq![a};~  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 't n-o  
adjudication of bankruptcy 裁定破产;宣告破产 UoOxGo  
adjudication of insolvency 裁定无力偿还债务 g66x;2Q  
adjusted actual 经调整的实数;调整后的实数 EWK?vs  
adjusted current assets 经调整的流动资产;调整后的流动资产 P\{ }yd  
adjusted figure 经调整的数字;调整后的数额 &h'NC%"v  
adjusted liabilities 经调整的负债;调整后的负债 M~P h/  
adjusted loss 经调整的亏损;调整后的亏损 $VnPs!a  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 qc"PTv0q  
adjusted profit 经调整的利润;调整后的利润 >?|c>HGX  
adjusted surplus 经调整的盈余额;调整后的盈余额 dLtmG:II  
adjusted value 经调整的价值;调整后的价值 M@<r8M]G  
adjustment 调整;修订;理算〔保险〕 a,eJO??  
adjustment centre 调剂中心 NN] 8T  
adjustment lag 调整过程的时间差距;调整时差 bsdT>|gW  
adjustment mechanism 调整机制 G0b##-.'^  
adjustment of loss 亏损调整 ,iMdv+  
adjustment process 调整过程;调整程序 p@[n(?duC.  
adjustment range 调整幅度 h {VdW}g  
administered exchange rate 受管制汇率 K8 Hj)$E61  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #8r1<`']!  
administration expenses 行政费用 pIl[)%F  
administration fee 手续费;行政费 ]6@6g>f?  
administration in bankruptcy 破产管理 a3c43!J?M  
administration order 遗产管理令 \e' oAhM  
administrator 管理人;遗产管理人 ^a?g~G  
administrator of the estate 遗产管理人 D8\9nHUD`  
admission of debt 债项承认书 0 LQ%tn  
admission of proof 接纳债权证明 CS\8ej}y  
advance 放贷款项;垫付款项;预支款项;预付款项 ",P?jgs^g5  
advance account 暂支帐目;预付款帐户 H?wf%0  
advance compensation 预付补偿金 EqF>=5*  
advance from shareholder 股东垫款 :uB(PeAv*  
advance pending reimbursement 预支以待日后付还 Nn-EtM0w  
advanced economy 先进经济体系 iH>IV0 <  
advancement 预付;预付财产 :Ny^-4-N  
advances warrant 垫款令 f6`W(OiE  
advancing 贷出 m ;{(U Z  
adverse balance 逆差 oq[r+E-]$@  
adverse exchange 逆汇 C=8IQl[^e  
advertisement addressed to shareholders 在报章刊登的致股东通告 `*y%[J,I#  
advice for collection 托收通知书 [ @9a  
advice of drawing 提款通知书;汇票通知书 @B Muov  
advice of payment 付款通知  & {=}U  
Advisory Committee [Securities and Futures Commission] [7h/ 2La#  
谘询委员会〔证券及期货事务监察委员会〕 l`r O)7  
Advisory Committee on Diversification 经济多元化谘询委员会 to(lE2`.da  
affidavit 誓章;遗产申报誓章 q+{yv  
affidavit of no receipt 述明无收款的誓章 dZuPR  
affiliate 联号;联营公司;附属公司 ~WKWx.ul  
affiliated company 附属公司;联号;联营公司 Q& S 7_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]e(\<R6Gf  
affordability 负担能力 g5lK&-yu]  
African Development Bank [AfDB] 非洲开发银行 2)9XTY 6$  
after-acquired property 事后取得的财产 GC7W7B  
after-hours dealing 市后交易 yi*EE%  
after-tax profit 税后盈利;税后利润;税后溢利 {=6CL'_  
agency agreement 代理协议 Qq3>Xv <  
agency expenses 代理机构的开支 fU|4^p)  
agency fee 代理费 -FQc_k?VF  
Agency Law 《代理法》 iHeu<3O  
agent 代理人;承销人 :;KQ]<  
agent of company 公司代理人 wQ?Z y;/S  
agent's fee 代理人费;经纪费 gUH|?@f  
aggregate 总计;总数;总体数字 }fL ]}&  
aggregate amount 总款额;总额 S2:G#%EAa  
aggregate assets and liabilities 总体资产与负债 bKk7w#y  
aggregate at constant price 按固定价格计算的总体数字 iz3Hoj  
aggregate demand 总需求 &Xi] 0\M)  
aggregate gross position 总持仓量 lm|s%  
aggregate limit 总限额 Uj^Y\w-@Z  
aggregate of salaries tax 合计薪俸税 j+[oZfH  
aggregate performance 总体表现;总体业绩 |}Mthj9n  
aggregate supply 总体供应 T[kS;-x  
aggregate surplus 总盈余 &"DD&87N%  
aggregate total 整体总额 {Zo*FZcaX  
aggregate value 总值;合计价值 g=jB'h?  
aggregated basis 合计基准 '#lc?Y(pJ2  
aggregated net chargeable income 合计应课税入息实额 85BB{ T;  
aggregation 合并计算;合计;总和 }c=YiH,o  
aggregation of incomes of husband and wife 夫妇入息合并计算 EpK7VW  
aggregation of property 财产的总和 ]0=THq\H  
agio 差价;贴水 J|C CTXT  
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》 3{M0iNc1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .p%V]Ka  
《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》 O)c3Lm-w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o.wXaS8  
《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》 z`sW5K(A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f('##pND@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 BO0Y#fs  
agreement for a settlement 授产协议  K0Lc~n/  
agreement for assignment 转让协议 `d4;T|f+=  
agreement for sale 售卖协议;买卖协议 3`Dyrj#!  
agreement for sale and purchase 买卖协议 {7.uwIW.1  
agreement for the payment of interest 支付利息协议 c=aVYQ"2  
agreement for the repayment of money 还款协议 DTl&V|h$  
agreement of reinsurance 再保险协议 BirnCfj/2  
Agricultural Bank of China 中国农业银行 ik5"9b-\<  
air passenger departure tax 飞机乘客离境税 I5E+=.T*ar  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 et<@3wyd]  
airport tax 机场税 :=\`P  
alcohol duty 酒精税 d?><+!a  
alienation 让与;让渡;转让 |nY+Nen7  
alimony 生活费;赡养费 G0(A~Q"  
All Ordinaries Index [AOI] 所有普通股指数 e}iv vs2  
all risks 全险;综合险 $]MOAj"LH  
All Sales Record for Stock Market 《股票市场成交报告》 H[N~)3x  
Allied Capital Resources Limited 新联财务有限公司 cFHSMRB|P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :3D[~-/S  
allocation letter 拨款信件 cd] X5)$h  
allocation of fund 分配款项;预留款项 dTqL[?wH?  
allocation of profit 利润分配;溢利分配 = Q"(9[Az  
allocation warrant 拨款令 O^IS:\JX&  
allotment 分配;配股 j.:f =`xf  
allotment notice 股份配售通知;配股通知 D0yH2[j+  
allotment of shares 股份分配 rd^j<  
allowable 可获宽免;免税的 `+(4t4@ew  
allowable business loss 可扣除的营业亏损 7e /Kh)5G  
allowable expenses 可扣税的支出 VM+l9 z>  
allowance 免税额;津贴;备抵;准备金 }] . |7h  
allowance for debts 债项的免税额 !J(6E:,b#  
allowance for depreciation by wear and tear 耗损折旧免税额 a> S -50  
allowance for funeral expenses 殡殓费的免税额 $YK~7!!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 r@ba1*y0  
allowance for repairs and outgoings 修葺及支出方面的免税额 BJjxy0+  
allowance to debtor 给债务人的津贴 Pt7C/ qM/  
alteration of capital 资本更改 }DQ[C&  
alternate trustee 候补受托人 9`!#5i)VU8  
amalgamation 合并 /Q'O]h0a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W3&~[DS@~  
ambit of charges 征税范围;收费范围 Ox6^=D "  
amended valuation 经修订的估值 ,.V=y%  
American Commodities Exchange 美国商品交易所 aZCxyoh+  
American Express Bank Limited 美国运通银行 D!D}mPi[  
American Stock Exchange 美国证券交易所 1~[GGl  
amortization 摊销 be'&tsZ9  
amount due from banks 存放银行同业的款项 $it>*%  
amount due from banks abroad 存放海外银行同业的款项 gXB&Sgjo  
amount due from holding companies 控股公司欠款 yn04[PN2  
amount due from local banks 存放本港银行同业的款项 jR{t=da  
amount due to banks 银行同业的存款 iBCIJ!;  
amount due to banks abroad 海外银行同业的存款 V,eH E5C  
amount due to holding companies 控股公司存款 29NP!W /g  
amount due to local banks 本港银行同业的存款 Hr/J6kyB)  
amount due to outport banks 外埠银行同业的存款 Z$S0X $q}  
amount for note issue 发行纸币的款额 MJ.Kor  
amount of bond 担保契据的款额 Yy_mX}\x  
amount of consideration 代价款额 :s|xa u=  
amount of contribution 供款数额 m^4Ojik  
amount of indebtedness 负债款额 Ps~)l#gue  
amount of principal of the loan 贷款本金额 bj FND]p?w  
amount of rates chargeable 应征差饷数额 q[+V6n `Z5  
amount of share capital 股本额 W |+&K0M  
amount of sums assured 承保款额 SpZmwa #\  
amount of variation 变动幅度 g$mqAz<  
amount of vote 拨款数额 [}y"rs`!  
amount payable 应付款额 kLbo |p"cT  
amount receivable 应收款额 h|ja67VG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \?AA:U*  
analysis 分析 kaVYe)~  
ancillary risk 附属风险 HK<oNr.d52  
annual account 周年帐目;周年帐目报表;年度决算;年结 hYh~[Kr^@^  
annual accounting date 年结日期 B9oB5E  
annual allowance 每年免税额;年积金;年度津贴;年津 >Yfo $S_  
annual balance 年度余额 YrTjHIn~w  
annual disposable income 每年可动用收入 b<KKF'  
annual estimates 周年预算 osTin*T.  
annual fee 年费 PAu/iqCH  
annual general meeting 周年大会 (Jk:Qz5  
annual growth rate 年增率;每年增长率 1 w9Aoc  
annual long-term supplement 长期个案每年补助金 i(kr#XsU  
annual pensionable emolument 可供计算退休金的年薪 42 Sk`  
annual report 年报 4'XCO+i#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &XSe&1  
annual return 周年报表;周年申报表;每年报税表格 c1StA  
Annual Return Rules 《周年报表规则》 OoR0>!x Z  
annual review of consumer prices 每年消费物价回顾 T4}q%%7l  
annual roll-forward basis 逐年延展方式 %`:+A?zL  
annual salary 年薪 UbSD?Ew@35  
annual statement 年度报表;年度决算表 IO?6F@(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U6 H@l#  
annuitant 年金受益人 hj[sxC>z5  
annuity 年金 Xj21:IMR  
annuity contract 年金合约 66cPoG  
annuity on human life 人寿年金 r5&?-G  
antecedent debt 先前的债项 ="]y^&(L(  
ante-dated cheque 倒填日期支票 9R4q^tGR\  
anticipated expenditure 预期开支 .vXe}%  
anticipated net profit 预期纯利 2|LkCu)~,"  
anticipated revenue 预期收入 y#5;wb<1  
anti-inflation measure 反通货膨胀措施 )F:UkS  
anti-inflationary stance 反通货膨胀立场 eXMl3Lxf  
apparent deficit 表面赤字 C-ipxL"r  
apparent financial solvency 表面偿债能力 9wv 7 HD|  
apparent partner 表面合伙人 ; J8 25CE  
application for personal assessment 个人入息课税申请书 3<HPZWc  
application of fund 资金应用 r;8$ 7C.  
application to release as liquidator and to destruct the books of accounts and documents P87qUC  
申请免除清盘人职务及毁灭帐簿与文件 6Q9S~YYq  
appointed actuary 委任精算师 V$ac}A,!  
appointed auditor 委任核数师;委任审计师 |HK/*B  
appointed trustee 委任的受托人 l # F.S5i  
appointer 委任人 LzkwgcR  
apportioned pro rata 按比例分摊  [T#9#3  
apportionment 分配;分摊 M hg_z.Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L@6T~  
apportionment formula 分摊方程式 y?{YQ)fj  
apportionment of estate duty 遗产税的分摊 PWs=0.Wj  
appraisal 估价;评估 R~(_m#6`:  
appreciable growth 可观增长 >]WQ1E[=  
appreciable impact 显着影响 5K?%Eo72!=  
appreciable increase 可观增长 +)TOcxF%  
appreciation 增值;升值 o^~KAB7  
appreciation against other currencies 相对其他货币升值 Le}-F{~`^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;]SP~kG  
appreciation tax 增值税 #[Vk#BIiv8  
appropriation 拨款;拨用;拨付 +jX.::UPm  
appropriation account 拨款帐目 l%$co07cX  
Appropriation Bill 拨款法案 (Y]G6> Oa  
appropriation-in-aid system 补助拨款办法 PQ[x A*  
approved assets 核准资产 w\ 7aAf3O  
approved basket stock 认可一篮子证券 )NS& 1$  
approved budget 核准预算 =k22f`8ew  
approved charitable donation 认可慈善捐款 nD;8)VI'I  
approved charitable institution 认可慈善机构 fHwr6"DJ  
approved currency 核准货币;认可货币 \}mn"y  
approved estimates 核准预算 #me'1/z  
approved estimates of expenditure 核准开支预算 P[C03a!lXg  
approved overseas insurer 核准海外保险人 a]_eSU@  
approved overseas trust company 核准海外信托公司 5*7 \Yjk?  
approved pooled investment fund 核准汇集投资基金 qct:xviH<|  
approved provident fund scheme 认可公积金计划 a,*~wmg  
approved provision 核准拨款 BA|*V[HBE  
approved redeemable share 核准可赎回股份 `1"Xj ^ YM  
approved regional stock 认可地区性证券 w B[H &  
approved retirement scheme 认可退休金计划 +46?+kKt  
approved subordinated loan 核准附属贷款 :0B' b  
arbitrage 套戥;套汇;套利 [\e2 ID;  
arbitrageur 套戥者;套汇者 G=%SMl>[  
arbitrary amount 临时款项 mmrz:_  
arrangement 措施;安排;协定 &c1zEgl  
arrears 欠款 :u>9H{a  
arrears of pay 欠付薪酬 \d{S3\7  
arrears of revenue 逾期未收税款;逾期未收的帐项 >D/+04w  
articles of association 组织章程;组织细则;组织章程细则 Vt D:'L-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2s:$4]K D  
ascertainment of profit 确定利润 }N<> z  
"Asia Clear" “亚洲结算系统” G8_|w6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 . 'rC'FT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 SV96eYT<  
Asian Development Fund [ADF] 亚洲发展基金 O<?z\yBtS^  
Asian dollar bond 亚洲美元债券 -|~tZuf  
Asian dollar market 亚洲美元市场 ,BG L|5?3z  
Asian dollar rate 亚洲美元利率 9N]V F'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2DTBL:?`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,,[pc  
asked price 沽盘;喊价;索价;卖方报价 \@HsMV2+zN  
assessable income 应评税入息 )S6"I  
assessable loss 应评税亏损 ^J Y]w^u  
assessable profit 应评税利润 73OYHp_j  
assessable value 应评税值 (Cjw^P|Y@  
assessed profit 估定利润 _l;$<]re\k  
assessed value 经评估价值 E<XrXxS1O  
assessment 评税;评定;估价;评税单 g}=opw6z  
assessment number 评税编号;估价编号 <rpXhcR  
assessment of additional tax 补加税评税 \z PcnDB  
assessment of performance 业绩评估;实绩评价 /{d5$(Y"  
Assessor 评税主任 ==pGRauq  
asset price bubbles 资产价格泡沫 1#<KZN =$  
asset-backed securities 具资产保证的证券 VaRP+J}UA.  
assets accretion 资产增值 N/&t) 7  
assets and liabilities 资产与负债 Zl+Ba   
assets betterment statement 资产递增表;资产改进表 {Jj vF  
assets lending 实物放款;有抵押贷款 h^$ c  
assets of the company passing on the death 死者去世时转移的公司资产 VDP \E<3"  
assets pledged as security for liabilities 用作负债抵押的资产 2{o eJ  
assets portfolio 资产投资组合 0*Is#73rjY  
assets price 资产价格 jVtRn.qh  
assets quality 资产质素 m'i^BE  
assets realization 资产变现 R59'KR2?  
assets refinancing arrangement 资产再集资安排 k3wAbGp  
assets securitization 资产证券化 v}AVIdR  
assets situated outside Hong Kong 在香港以外地方的资产 >?Ps5n]b  
assets stripping 削减资产;拆卖资产 L4L[@tMPmY  
assets value 资产值 tX#8 G09G+  
assignee 承让人 .[KXO0Ui6u  
assignment 转让;转让书;转让契 {g(-C&  
assignment of interest 权益转让 c={bunnz#  
assignment of letters patent and trade mark 专利证书及商标转让 x:O;Z~ |.  
assignment of property 物业转让;物业转让书 12,,gwh  
assignment right 转让权 <>FpvdB  
assignor 转让人 ZBAtRs  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3bW(VvgcL4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x#{.mN  
associate member 附属会员 R2[-Q"|Ra  
associated body corporate 相联法人团体 u \zP`Y  
associated company 相联公司;联属公司 Ce0YO~I  
associated corporation 相联法团 ,[{)4J$MV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b0_Ih6  
公认会计师公会〔英国〕 $h( B2  
Association of Futures Exchange Brokers 香港期货经纪协会 "2'pS<|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }QqmDK.  
association of underwriters 承保人组织 `fRp9o/  
assumption of control 接管 oG_-a(N  
assurance 担保;保险;转易;转易书 xiW;Y{kZ  
assurance of interest 权益的转易 s;;"^5B.  
at 19XX price 按一九XX年价格计算 T$ )dc^  
at a discount 按赔价计算;按贴水价格计算;打折扣 _v9P0W^.7  
at a premium 按溢价计算;按升水价格计算 /{9"O y7E  
at call 通知付款;按通知 _a 40lcP  
at constant market price 按固定市价计算 VV1I2YcKt  
at constant price 按固定价格计算 \)Bws `  
at cost 按成本计算 5/),HGxi  
at current market price 按当时市价计算;按现时市价计算 )Q%hd|R  
at current price 按当时价格计算;按现时价格计算 -}Iw!p#O3  
at factor cost 按要素成本计算;按生产要素成本计算 Uxyj\p  
at money-of-the-day price 按付款当日价格计算 *=X$j~#X  
at or better 按指定或较佳价位〔买卖指令〕 *uq}jlD`!  
at par 按面值计算;平价 yfd$T}WW6  
at sight 见票即付 ?Gq|OT 8  
at the close 按收市盘 &~xzp^&  
at the opening 按开市盘 Tl9;KE|  
attestation 见证;见证条款 fv",4L  
at-the-money option 平价期权 c= }#8d.  
attorney 受权人;受托代表人 LZB=vc|3/  
attornment 新拥有人承认书 5fdB<& 9  
attributable profit 可归属利润 XOe8(cXa9  
attributable share value 可归属股份价值 C;6Nu W  
Auckland Stock Exchange 奥克兰证券交易所 fQ,L~:Y =  
auction 拍卖 rIt#ps  
auctioneer 拍卖商 :6*FnKD  
audit 审计;核数 *)jhhw=34  
Audit Commission 审计署 /b)V=mcR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n^Uu6  
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〕 -$[o:dLO  
audit review 帐目审查 2C!Ko"1Y'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )lo;y~ o  
audited account 审计帐目;经审计的帐目 2V 1|b`b#4  
audited annual account 经审计的周年帐目 Z7X_U` Q  
audited balance sheet 经审计的资产负债表 wewYlm5@  
auditor 核数师;核数主任;审计师 VNmQ'EuV}2  
auditor's certificate 核数师证明书;审计师证明书 5IPZ;  
auditor's report 核数师报告;审计师报告 !Cpy )D(  
Aussie bond 澳元债券 vThK@P!s  
austerity budget 紧缩预算 O7_u9lz2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R4V~+tnbG&  
Australia All Ordinaries Index 澳洲所有普通股票指数 v?U;o&L(  
Australian Dollar [AUD] 澳元 g(i_di  
Australian Options Market 澳大利亚期权市场 ugwZAC  
Australian Securities Commission 澳洲证券事务监察委员会 XRMYR97  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FKOTv2  
Australian Stock Exchange 澳大利亚证券交易所 csPziH$wl  
Austrian Schilling [ATS] 奥地利先令 nYcj6?  
authentication 认证;鉴证 z|o7k;raH  
authority to purchase 委托购买证;委购书 fU )@Lj1Wo  
authorization 认可;核准;授权;授权书 #]iSh(|8  
authorization by direction 指示授权 6Ch [!=p{  
authorization by instruction 指令授权 DO#!ce  
authorization by warrant 令状授权 f+/AD  
authorization of unit trust 单位信托的认可 |Mj2lZS  
authorized agent 指定代理人 (W~')A"hC'  
authorized capital 法定资本 FG^ Jh5  
authorized clerk 出市员 PE IUKlX  
authorized dealer 认可交易商 .@  3  
authorized financial institution 认可财务机构 z)RJUmY3B  
authorized fund 认可基金 JFyw,p&xB  
authorized fund house 获授权的基金公司;认可基金公司 {*Ag[HS0u  
authorized institution 认可机构 Gd:TM]rJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H+oQ L(i|_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t4RI%m\  
authorized insurer 获授权保险人;获认可承保人 &.zG?e.  
authorized investment 特准投资项目 't+ J7  
authorized person 获授权人 V6:S<A  
authorized representative 获授权代表 `FjU2 O  
authorized share capital 法定股本 J 8z|ua  
automated quotation system 自动报价系统 "h-G=vo,kl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <}@*i  
自动交易系统〔香港期货交易所有限公司〕 XA&Vtgu  
automatic adjustment mechanism 自动调整机制 oV)#s!  
automatic adjustment system 自动调整系统 DHUK_#!  
Automatic Clearing House 自动票据交换所 , : I:F  
automatic exchange rates accumulation system 自动化汇率累集系统 vqC!Ajm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U.fL uKt  
automatic teller machine [ATM] 自动柜员机 5 (Lw-_y#  
autopay 自动转帐 _</>`P[  
available assets 可用资产 *kmD/J  
available fiscal reserve 现存财政储备 m~[4eH,  
available profit 可用利润 b"lzR[X,e  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WRa4g  
average 平均;平均数;海损 m44"qp  
average basic salary 平均基本薪金 XB8g5AxR  
average consumer expenditure 平均消费开支;一般消费开支 ^dR="N  
average cost 平均成本 >9Yo:b:f  
average cost of land production 增辟土地平均成本 EpX.{B@B_[  
average daily turnover 平均每日成交额 ju jhK'\  
average daily wage rate 平均每日工资率 4=G)j+RCH  
average expenditure pattern 平均开支模式 $ ]ew<j  
average growth rate 平均增长率 y@#JzfY?Hr  
average net fixed assets 固定资产平均净值 %j.B/U$  
average of relatives 相对价格平均数 #%~PNki  
average price 平均价格 (R.l{(A  
average propensity to consume 平均消费倾向;一般消费倾向 o =oXL2}  
average propensity to save 平均储蓄倾向;一般储蓄倾向 S,ENbP%0r  
average rate 平均率 |XDbf3^6  
average revenue 平均收入;平均收益 ;;^OKrzWW  
average stock 平均库存;平均存货 >TB"Ez09  
average yearly rent 平均年租 G`/5=  
avoidance of double taxation 避免双重课税 kB2]Z}   
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 AYVkJq?  
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