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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: 4<dcB@v  
A share A股;甲类股份 MK #wut  
abatement of tax 减税;减扣免税额 V~G`kkNy  
ABN AMRO Bank N.V. 荷兰银行 hj%ye~|~  
above-the-line expenditure 线上项目支出;经常预算支出 tJViA`@x  
above-the-line receipt 线上项目收入;经常预算收入 i:]*P  
ABSA Asia Limited 南非联合亚洲有限公司 "*1 f;+\  
absolute change 绝对数值变更 :}8Z@H!KkY  
absolute expenditure 实际开支 %ts^Z*3u  
absolute guideline figure 绝对准则数字 2Y\ d<.M  
absolute interest 绝对权益 {9Y+.46S  
absolute order of discharge 绝对破产解除令 D"(L5jR8m@  
absolute profit margin 绝对利润幅度 g[RI.&?  
absolute value 实值;绝对值 S{pXs&4O  
absolutely vested interest 绝对既得权益 58\&/lYW  
absorbed cost 已吸收成本;已分摊成本 XR2~Q)@  
absorption 吸收;分摊;合并 TxjYrzC  
absorption rate 吸收率;摊配率;分摊率 `*", <  
ACB Finance Limited 亚洲商业财务有限公司 6tHO!`}1  
acceptable form of reciprocity 合理的互惠条件 @AHm!9?o  
acceptable rate 适当利率;适当汇率 (wDm*bZ*  
acceptance agreement 承兑协议 {'?)FX*W  
acceptance for honour 参加承兑 A1'hlAGF  
acceptor 承兑人;接受人;受票人 u0aJu  
acceptor for honour 参加承兑人 <h%O?mkC  
accident insurance 意外保险 {;toI  
Accident Insurance Association of Hong Kong 香港意外保险公会 4#x5MM  
accident insurance scheme 意外保险计划 $3`>{3x$  
accident year basis 意外年度基准 ::Ke ^dp  
accommodation 通融;贷款 {~!q`Dr3?q  
accommodation bill 通融票据;空头票据 @1.QEyXG  
accommodation party 汇票代发人 ?0? R  
account balance 帐户余额;帐户结余 Q_* "SRz  
account book 帐簿 S5~VD?O,  
account collected in advance 预收款项 HEA#bd\  
account current book 往来帐簿 ,@1p$n  
account of after-acquired property 事后取得的财产报告 A+6 n#  
account of defaulter 拖欠帐目 \drqG&wl  
account payable 应付帐款 qmO6,T-|  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @1*ohdHH  
account receivable 应收帐款 "k]CW\H6z  
account receivable report 应收帐款报表 l^ZI* z7N  
account statement 结单;帐单;会计财务报表 /VmR<C?h  
account title 帐户名称;会计科目 $o$ maA0  
accountant's report 会计师报告 d>;&9;)H  
Accountant's Report Rules 会计师报告规则 2gO2jJlv  
accounting and auditing procedure 会计与审计程序;会计与核数程序 MZ Aij  
Accounting Arrangements 《会计安排》 R|O8RlH  
accounting basis 会计基础 HGm 3+,  
accounting by Official Receiver 破产管理署署长呈交的帐目 6qcO?U  
Accounting Circular 《会计通告》 @-UL`+  
accounting class 会计类别 'YNT8w/3  
accounting date 记帐日期;会计结算日期 wP[t0/dl  
accounting for money 款项核算 Wu4Lxv]B4  
Accounting Officer 会计主任 ?5_7;Ha  
accounting period 会计报告期;会计期 =FE|+!>PA  
accounting policy 会计政策;会计方针 mM`wITy  
accounting practice 会计惯例 iw*Nq,(  
accounting principle 会计准则 afYc\-"  
accounting record 会计记录 /|xra8?H[  
accounting report 会计报告 J7r|atSk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fS~;>n%R  
Accounting Society of China 中国会计学会 oc8:r  
accounting statement 会计报表 PaV-F_2  
accounting system 会计制度;会计系统 $<:E'^SAS  
accounting transaction 会计事项;帐务交易 `PY>Hgb  
accounting treatment 会计处理 [9 Ss# ~  
accounting year 会计年度 sC9&Dgkk  
accretion 增值;添加 TMY d47  
accrual 应计项目;应累算数目 I\YV des#  
accrual basis 应计制;权责发生制 PO 6&bIr  
accrual basis accounting 应计制会计;权责发生制会计 m0v:\?S:  
accrue 应累算;应计 &f&z_WU  
accrued benefit 应累算利益 }CeCc0M  
accrued charges 应计费用 LX^u_Iu   
accrued cumulative preference share dividend 应累算的累积优先股股息 u_ABt?'  
accrued expenses 应累算费用 MEwo}=B  
accrued interest payable 应付利息;应计未付利息 v4C{<8:X  
accrued interest receivable 应收利息;应计未收利息 5 ~TdD6}  
accrued right 累算权益 [Q=dC X9%  
accruing profit 应累算的利润 'fW6 .0fXa  
accumulated fiscal reserve 累积财政储备 bV ZMW/w  
accumulated profit 累积利润;滚存溢利 zN  [2YJ$  
accumulated reserve 累积储备 v{}#?=I5  
accumulation of surplus income 累积收益盈余 ,"B+r6}EF  
acquired assets 既得资产 Iu$K i  
acquisition 收购;购置;取得 =i~}84>  
acquisition cost 购置成本 -jMJAYjV  
acquisition expenses 购置费用 G "73=8d  
acquisition of 100% interest 收购全部股权 lo[.&GD  
acquisition of control 取得控制权 foQ#a  
acquisition of fixed assets 购置固定资产 6`f2-f9%iq  
acquisition of shell “买壳” ">#wOm+ +  
acquisition price 收购价 !Q#{o^{Y~  
act of God 天灾 lT(oL|{#P  
acting partner 执事合伙人 ;3' .C~   
active market 买卖活跃的市场;交投畅旺的市场;旺市 8MSC.0   
active partner 积极参与的合伙人 r/SG 4  
active trading 交投活跃 _-EyT  
actual circulation 实际流通 r#XT3qp$d  
actual cost 实际成本 ?M[ A7?  
actual expenditure 实际开支;实际支出 qAw x2fPu  
actual income 实际入息;实际收入;实际收益 fFc/ d(  
actual market 现货市场 wXsmn1w9  
actual price 现货价;实际价格 [7[0^ad  
actual profit 实际利润 LqA@&H  
actual quotation 实盘;实际价位;实际报价 |+T1XYG5  
actual year basis 按实际年度计算 ztw@Y|<2  
actuals 实货 YCP) %}  
actuarial investigation 精算调查 z<yU-m2h  
actuarial principle 精算原则 y\ a1iy  
actuarial report 精算师报告 '0FhL)x?"T  
Actuarial Society of Hong Kong 香港精算学会 daYx76yP_?  
actuarial valuation 精算师估值 WL'P)lI5  
actuary 精算师 ]MxC_V+P`  
ad referendum agreement 暂定协议;有待覆核的协定 {7)st W  
ad valorem duty 从价税;按值征税 Z,=7Tu bR#  
ad valorem duty system 从价税制 {~F4WjHJp  
ad valorem fee 从价费 B[KJR?>  
ad valorem tariff 从价关税 7AObC4 g  
additional allowance 额外免税额 [ i]Ub0Dh7  
additional amount for unexpired risk 未过期风险的额外款额 SLh(9%S;  
additional assessable profit 补加应评税利润 Dc_yM  
additional assessment 补加评税 @;'o2   
additional commitment 额外承担 1PpyVf  
additional commitment vote 额外承担拨款 qzTuxo0B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2sJ(awN>  
additional dependent parent allowance 供养父母额外免税额 92 [; Y  
additional provision 额外拨款 0zi~p>*nJC  
additional stamp duty 附加印花税 $C `;fA  
additional tax 补加税罚款;补加税款 >(;{C<6|^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  rwI  
adjudged bankrupt 被裁定破产 5F~'gLH/F-  
adjudicated bankrupt 裁定破产人 OVV]x{  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 NgY =&W,  
adjudication of bankruptcy 裁定破产;宣告破产 d!$Z (W0  
adjudication of insolvency 裁定无力偿还债务 7k rUKYVo  
adjusted actual 经调整的实数;调整后的实数 Z:*76PP,  
adjusted current assets 经调整的流动资产;调整后的流动资产 <TP=oq?I/  
adjusted figure 经调整的数字;调整后的数额 l6d$V 9A  
adjusted liabilities 经调整的负债;调整后的负债 IP(Vr7-v  
adjusted loss 经调整的亏损;调整后的亏损 L|,!?cSAT  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ~P@Q7T*  
adjusted profit 经调整的利润;调整后的利润 ypy68_xyW  
adjusted surplus 经调整的盈余额;调整后的盈余额 -:na: Vsi  
adjusted value 经调整的价值;调整后的价值 PbmDNKEh{  
adjustment 调整;修订;理算〔保险〕 % ClHCoyA  
adjustment centre 调剂中心 ; d J1  
adjustment lag 调整过程的时间差距;调整时差 |>#{[wko  
adjustment mechanism 调整机制 f\jLqZY  
adjustment of loss 亏损调整 G%s 2P.cd  
adjustment process 调整过程;调整程序 Y 1t\iU  
adjustment range 调整幅度 dUQ DO o  
administered exchange rate 受管制汇率 = 17t- [  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #Jw1IcuH  
administration expenses 行政费用 *" {lMZ +  
administration fee 手续费;行政费 Jl&-,Vjb  
administration in bankruptcy 破产管理 Dp':oJC  
administration order 遗产管理令 2n|K5FR()  
administrator 管理人;遗产管理人 3J5!oF{H  
administrator of the estate 遗产管理人 'JRvP!]  
admission of debt 债项承认书 2'W<h)m)z  
admission of proof 接纳债权证明 wbst8 *$  
advance 放贷款项;垫付款项;预支款项;预付款项 k<" oiCE  
advance account 暂支帐目;预付款帐户 [DF,^4g  
advance compensation 预付补偿金 7D;cw\ |  
advance from shareholder 股东垫款 s mnS DS  
advance pending reimbursement 预支以待日后付还 oIduxbAp  
advanced economy 先进经济体系 6=fSE=]DY  
advancement 预付;预付财产 {$wjO7Glp  
advances warrant 垫款令 D`$hPYK|_  
advancing 贷出 0`[wpZ  
adverse balance 逆差  m5r7  
adverse exchange 逆汇 N9v1[~ bv_  
advertisement addressed to shareholders 在报章刊登的致股东通告 c\Q7"!e  
advice for collection 托收通知书 nuw70*ell  
advice of drawing 提款通知书;汇票通知书 c5u@pvSP  
advice of payment 付款通知 i~{Ufi  
Advisory Committee [Securities and Futures Commission] ekWePL;rR2  
谘询委员会〔证券及期货事务监察委员会〕 FN8NTBk  
Advisory Committee on Diversification 经济多元化谘询委员会 8]U{;|';  
affidavit 誓章;遗产申报誓章 egq67S  
affidavit of no receipt 述明无收款的誓章 e=+?K5q{P(  
affiliate 联号;联营公司;附属公司 SgS~ {4Zx*  
affiliated company 附属公司;联号;联营公司 28UU60  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JW3B'_0  
affordability 负担能力 /so8WRu.  
African Development Bank [AfDB] 非洲开发银行 (G[ *|6m  
after-acquired property 事后取得的财产 TZY3tUx0|G  
after-hours dealing 市后交易 {qN 5MsY  
after-tax profit 税后盈利;税后利润;税后溢利 c1E'$- K@  
agency agreement 代理协议 6x%h6<#xh*  
agency expenses 代理机构的开支 'LE =6{#  
agency fee 代理费 }n4V|f-  
Agency Law 《代理法》 LILQ\I<<'  
agent 代理人;承销人 3GUZ;jdn  
agent of company 公司代理人 /\4'ddGU  
agent's fee 代理人费;经纪费 C,v(:ZE$J7  
aggregate 总计;总数;总体数字 jbS\vyG  
aggregate amount 总款额;总额 &M.66O@  
aggregate assets and liabilities 总体资产与负债 $d_|NssvU  
aggregate at constant price 按固定价格计算的总体数字 z{o' G3  
aggregate demand 总需求 lc~%=  
aggregate gross position 总持仓量 :gep:4&u  
aggregate limit 总限额 2fWTY0  
aggregate of salaries tax 合计薪俸税 -(~!Jo_*'  
aggregate performance 总体表现;总体业绩 $7rq3y  
aggregate supply 总体供应 z}*9uZ  
aggregate surplus 总盈余 }#&#^ B#?O  
aggregate total 整体总额 TztAZ2C  
aggregate value 总值;合计价值 /(.mp<s0  
aggregated basis 合计基准 W7 #9jo  
aggregated net chargeable income 合计应课税入息实额 p_${Nj  
aggregation 合并计算;合计;总和 n}!PO[m~  
aggregation of incomes of husband and wife 夫妇入息合并计算 <gQIq{B?  
aggregation of property 财产的总和 .MP !`  
agio 差价;贴水 .P7"e5g e  
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~/'0/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V4KMOYqm  
《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》 4*Hgv:0?kI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cT!\{ ~  
《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》 5Hw~2 ?a,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v5QqS8u_C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2AO~HxF  
agreement for a settlement 授产协议 jAm3HI   
agreement for assignment 转让协议 MM x9(`t*.  
agreement for sale 售卖协议;买卖协议 PqiB\~o@Z  
agreement for sale and purchase 买卖协议 )|DM~%$QM  
agreement for the payment of interest 支付利息协议 \E*d\hrl{  
agreement for the repayment of money 还款协议 NbU[l  
agreement of reinsurance 再保险协议 id2j7|$,  
Agricultural Bank of China 中国农业银行 F7O(Cy"1  
air passenger departure tax 飞机乘客离境税 -bSSP!f  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2kIa*#VOJ  
airport tax 机场税 7Z-O_h3;)@  
alcohol duty 酒精税 f]\CD<g3|E  
alienation 让与;让渡;转让 <U!`J[n%  
alimony 生活费;赡养费 4Za7^c.  
All Ordinaries Index [AOI] 所有普通股指数 &GB:|I'%7  
all risks 全险;综合险 WRrd'{sB  
All Sales Record for Stock Market 《股票市场成交报告》 )~HUo9K9  
Allied Capital Resources Limited 新联财务有限公司 &I (#Wy3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hNH'XQxO  
allocation letter 拨款信件 YTexv;VNb|  
allocation of fund 分配款项;预留款项 \l]DQaOEe  
allocation of profit 利润分配;溢利分配 3< 2}V  
allocation warrant 拨款令 aD=A^ktx  
allotment 分配;配股 SU/BQ3  
allotment notice 股份配售通知;配股通知 BA%pY|"Q  
allotment of shares 股份分配 Zw ^kmSL"  
allowable 可获宽免;免税的 !AKg m'Nw  
allowable business loss 可扣除的营业亏损 +ayos[<0#  
allowable expenses 可扣税的支出 %\H|B0  
allowance 免税额;津贴;备抵;准备金 ](wvu(y\E  
allowance for debts 债项的免税额 Ns7(j-  
allowance for depreciation by wear and tear 耗损折旧免税额 Q2F+?w;,  
allowance for funeral expenses 殡殓费的免税额 O4^8jK}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 t ]_VG  
allowance for repairs and outgoings 修葺及支出方面的免税额  Pyb Z)5u  
allowance to debtor 给债务人的津贴 LRb{hUt=  
alteration of capital 资本更改 zY"1drE>G  
alternate trustee 候补受托人 @M5#S7q";  
amalgamation 合并 9Bw|(J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5 ({t4dm  
ambit of charges 征税范围;收费范围 &' Ne! o8  
amended valuation 经修订的估值 9&_<f}ou  
American Commodities Exchange 美国商品交易所 C0}IE,]  
American Express Bank Limited 美国运通银行 X@LRsg  
American Stock Exchange 美国证券交易所 -/g B|J  
amortization 摊销 GJtZ&H  
amount due from banks 存放银行同业的款项 &'}RrW-s  
amount due from banks abroad 存放海外银行同业的款项 }DK7'K  
amount due from holding companies 控股公司欠款 :=/>Vbd: )  
amount due from local banks 存放本港银行同业的款项 T QSzx%i2  
amount due to banks 银行同业的存款 d [V;&U  
amount due to banks abroad 海外银行同业的存款 qx4I_%  
amount due to holding companies 控股公司存款 IbP#_Vt  
amount due to local banks 本港银行同业的存款 sU@nc!&Y@  
amount due to outport banks 外埠银行同业的存款 Ux}(?Z  
amount for note issue 发行纸币的款额 E~gyy]8&  
amount of bond 担保契据的款额 4bw4cqY;  
amount of consideration 代价款额 VI'hb'2  
amount of contribution 供款数额 ),ma_{$N  
amount of indebtedness 负债款额 f'VX Y-  
amount of principal of the loan 贷款本金额 i-6F:\;  
amount of rates chargeable 应征差饷数额 +E.GLn2 /  
amount of share capital 股本额 <oX7P69  
amount of sums assured 承保款额 ]A<~XIu  
amount of variation 变动幅度 fH >NJK;  
amount of vote 拨款数额 ;bL EL"x%  
amount payable 应付款额 {yB&xj[z  
amount receivable 应收款额 aM:nOt" S1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8=Z9T<K  
analysis 分析 p%R  
ancillary risk 附属风险 kT'u1q$3Vo  
annual account 周年帐目;周年帐目报表;年度决算;年结 elFtBnL'  
annual accounting date 年结日期 W^] 3XJP  
annual allowance 每年免税额;年积金;年度津贴;年津 .b6VQCS~9  
annual balance 年度余额 s#tZg  
annual disposable income 每年可动用收入 YtfVD7m  
annual estimates 周年预算 <F=xtyl7  
annual fee 年费 >w^YO25q  
annual general meeting 周年大会 k+8q{5>A<  
annual growth rate 年增率;每年增长率 Ju :CMkv  
annual long-term supplement 长期个案每年补助金 6DuEL=C  
annual pensionable emolument 可供计算退休金的年薪 [3--(#R\}?  
annual report 年报 :kf`?u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `R=HKtr?  
annual return 周年报表;周年申报表;每年报税表格 GP:77)b5  
Annual Return Rules 《周年报表规则》 _G.>+!"2/  
annual review of consumer prices 每年消费物价回顾 UM6(s@$  
annual roll-forward basis 逐年延展方式 "G@g" gP  
annual salary 年薪 mM-8+H?~b  
annual statement 年度报表;年度决算表 *Ie7{EhJ'  
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 <c,u3cp  
annuitant 年金受益人 0Pe>Es|^A#  
annuity 年金 NF0%}II&xK  
annuity contract 年金合约 o)2W`i&  
annuity on human life 人寿年金 \DD0s8  
antecedent debt 先前的债项 V` 1/SQX  
ante-dated cheque 倒填日期支票 x"{'&J[hx  
anticipated expenditure 预期开支 2h=!k|6  
anticipated net profit 预期纯利 \,7}mdQSv  
anticipated revenue 预期收入 pD01,5/  
anti-inflation measure 反通货膨胀措施 _Gjk;|Sx<I  
anti-inflationary stance 反通货膨胀立场 70;Jl).\{  
apparent deficit 表面赤字 [.S#rGYk  
apparent financial solvency 表面偿债能力 frT]5?{  
apparent partner 表面合伙人 A' /KUi  
application for personal assessment 个人入息课税申请书 cdZ~2vk  
application of fund 资金应用 AG?dGj^  
application to release as liquidator and to destruct the books of accounts and documents OI0;BBZ  
申请免除清盘人职务及毁灭帐簿与文件 d~`x )B(  
appointed actuary 委任精算师 JMz;BAHT  
appointed auditor 委任核数师;委任审计师 7e#?e+5+A  
appointed trustee 委任的受托人 Tp_L%F  
appointer 委任人 T|dY 2  
apportioned pro rata 按比例分摊 ]5$eAYq  
apportionment 分配;分摊 [zlN !.Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =IW?WIXk  
apportionment formula 分摊方程式 *EZHJt9  
apportionment of estate duty 遗产税的分摊 U 9A~9"O  
appraisal 估价;评估 ulkJR-""&  
appreciable growth 可观增长 (Xq)py9  
appreciable impact 显着影响 )Ib<F 7v  
appreciable increase 可观增长 -:Ia^{YN  
appreciation 增值;升值 '=G|Sq^aO  
appreciation against other currencies 相对其他货币升值 f/Hm{<BY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .72S oT  
appreciation tax 增值税 sh`s /JRf  
appropriation 拨款;拨用;拨付 S!G(a"<W  
appropriation account 拨款帐目 /`6ZAo m9  
Appropriation Bill 拨款法案 Qkd<sxL  
appropriation-in-aid system 补助拨款办法 qLT>Mz)$ %  
approved assets 核准资产 !>e5z|1   
approved basket stock 认可一篮子证券 }c`fW&  
approved budget 核准预算 X(\fN[;  
approved charitable donation 认可慈善捐款 weE/TW\e  
approved charitable institution 认可慈善机构 Mc%Nf$XQ  
approved currency 核准货币;认可货币 UF<uU-C"  
approved estimates 核准预算 pSr{>;bN  
approved estimates of expenditure 核准开支预算 l#H#+*F  
approved overseas insurer 核准海外保险人 ]) rrG/3  
approved overseas trust company 核准海外信托公司 'iGzkf}j  
approved pooled investment fund 核准汇集投资基金 $;/}?QY(  
approved provident fund scheme 认可公积金计划 MV\|e1B}  
approved provision 核准拨款 HaYE9/xS  
approved redeemable share 核准可赎回股份 2#<xAR  
approved regional stock 认可地区性证券 %QKRFPYhS  
approved retirement scheme 认可退休金计划 00SbH$SU  
approved subordinated loan 核准附属贷款 1}:bqI.<W  
arbitrage 套戥;套汇;套利 x7<\] 94  
arbitrageur 套戥者;套汇者 =}v}my3y"  
arbitrary amount 临时款项 '`XX "_k3  
arrangement 措施;安排;协定 PG_0\'X)/w  
arrears 欠款 H N.3  
arrears of pay 欠付薪酬 u\LFlX0sO  
arrears of revenue 逾期未收税款;逾期未收的帐项 hvuIxqv!y  
articles of association 组织章程;组织细则;组织章程细则 %9M~f*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0LfU=X0#7  
ascertainment of profit 确定利润 z6?)3'  
"Asia Clear" “亚洲结算系统” lmxr oHE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B,K>rCZ/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FcRW;e8-  
Asian Development Fund [ADF] 亚洲发展基金 Ircp``g  
Asian dollar bond 亚洲美元债券 9f',7i  
Asian dollar market 亚洲美元市场 USVqB\#  
Asian dollar rate 亚洲美元利率 KTn}w:+B\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8ZKo_I\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h|h>u ^@  
asked price 沽盘;喊价;索价;卖方报价 3v mjCm  
assessable income 应评税入息 N^pJS6cJkl  
assessable loss 应评税亏损 <oWB0%  
assessable profit 应评税利润 LwK+:4$  
assessable value 应评税值 (q4),y<:[  
assessed profit 估定利润 q&Gz ]  
assessed value 经评估价值 eOXHQjuj  
assessment 评税;评定;估价;评税单 &p}$J )q  
assessment number 评税编号;估价编号 8 XICF  
assessment of additional tax 补加税评税 $`wMX{  
assessment of performance 业绩评估;实绩评价 H~+l7OhV  
Assessor 评税主任 awOd_![c'  
asset price bubbles 资产价格泡沫 cu%C"  
asset-backed securities 具资产保证的证券 H]$)Eg%6  
assets accretion 资产增值 lNL6M%e$Q  
assets and liabilities 资产与负债 #%D_Y33;  
assets betterment statement 资产递增表;资产改进表 t: IN,Kl4  
assets lending 实物放款;有抵押贷款 MH{GR)ng:9  
assets of the company passing on the death 死者去世时转移的公司资产 05spovO/'  
assets pledged as security for liabilities 用作负债抵押的资产 ;[W"mlM  
assets portfolio 资产投资组合 K,w"_T  
assets price 资产价格 ;w%*M}`5  
assets quality 资产质素 cFJ-Mkl l  
assets realization 资产变现  -Y H<  
assets refinancing arrangement 资产再集资安排 B7]C]=${m  
assets securitization 资产证券化 qOUqs'7/]  
assets situated outside Hong Kong 在香港以外地方的资产 aAA9$  
assets stripping 削减资产;拆卖资产 3nu^l'WQ  
assets value 资产值 +=mkCU  
assignee 承让人 Y;e,Gq`  
assignment 转让;转让书;转让契 ^~$)F_`"  
assignment of interest 权益转让 RgGyoZ  
assignment of letters patent and trade mark 专利证书及商标转让 _x? uU  
assignment of property 物业转让;物业转让书 FI<q@HF  
assignment right 转让权 x,otFp  
assignor 转让人 g=2Rqi5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 g*F'[Z."  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RtCkVxaEx  
associate member 附属会员 5e}A@GyC  
associated body corporate 相联法人团体 OzQ -7|m'J  
associated company 相联公司;联属公司 ]Lm9^q14m  
associated corporation 相联法团 dpFVN[\oK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,uPJ_oZs  
公认会计师公会〔英国〕 _^ 'I  
Association of Futures Exchange Brokers 香港期货经纪协会 xritonG/F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #~=hn8  
association of underwriters 承保人组织 i@B[ eta  
assumption of control 接管 ~>:Z6Le@   
assurance 担保;保险;转易;转易书 h?f>X"*|(  
assurance of interest 权益的转易 Ai/b\:V9S  
at 19XX price 按一九XX年价格计算 wo3wtx  
at a discount 按赔价计算;按贴水价格计算;打折扣 ylB7*>[  
at a premium 按溢价计算;按升水价格计算 $ KRI'4  
at call 通知付款;按通知 l%`F&8K  
at constant market price 按固定市价计算 XO9M_*Va  
at constant price 按固定价格计算 0q*r  
at cost 按成本计算 1 I*7SkgKv  
at current market price 按当时市价计算;按现时市价计算 z9p05NFH  
at current price 按当时价格计算;按现时价格计算 3 HIz9F(  
at factor cost 按要素成本计算;按生产要素成本计算 Rt{B(L.?<  
at money-of-the-day price 按付款当日价格计算 "F}'~HWZp  
at or better 按指定或较佳价位〔买卖指令〕 E^rbcGJ  
at par 按面值计算;平价 =Me5ft w  
at sight 见票即付 sj8~?O  
at the close 按收市盘 Ht-t1q  
at the opening 按开市盘 [b/k3&O'  
attestation 见证;见证条款 tBm_YP[  
at-the-money option 平价期权 M#4QQ} F.  
attorney 受权人;受托代表人 0UH*\<R  
attornment 新拥有人承认书 " beQZG  
attributable profit 可归属利润 uU> wg*m  
attributable share value 可归属股份价值 8srBHslI  
Auckland Stock Exchange 奥克兰证券交易所 #!9S}b$  
auction 拍卖 wBInq~K_  
auctioneer 拍卖商 xxm%u9@s  
audit 审计;核数 Wfz\ `y  
Audit Commission 审计署 DEw8*MN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s%!`kWVJ.  
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〕 /%I7Vc  
audit review 帐目审查 V=X:=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ; h`0ir4[A  
audited account 审计帐目;经审计的帐目 qA:#iJ8w  
audited annual account 经审计的周年帐目 O0:)X)b  
audited balance sheet 经审计的资产负债表 if)Y9:{r^  
auditor 核数师;核数主任;审计师 k`{@pt.  
auditor's certificate 核数师证明书;审计师证明书 #k$)i[aI-  
auditor's report 核数师报告;审计师报告 X/; p-KX  
Aussie bond 澳元债券 c=;:R0_'t  
austerity budget 紧缩预算 N,J9Wu ZJ\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =B];?%  
Australia All Ordinaries Index 澳洲所有普通股票指数 1Fe^Qb5G  
Australian Dollar [AUD] 澳元 NB7Y{) w  
Australian Options Market 澳大利亚期权市场 .,i(2^  
Australian Securities Commission 澳洲证券事务监察委员会 S#b-awk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QnI.zq V  
Australian Stock Exchange 澳大利亚证券交易所 /{{UP-  
Austrian Schilling [ATS] 奥地利先令 `Bw9O%]-S  
authentication 认证;鉴证 enTW0U}  
authority to purchase 委托购买证;委购书 {Rear 2  
authorization 认可;核准;授权;授权书 `Rd m-[&  
authorization by direction 指示授权 CAU0)=M  
authorization by instruction 指令授权 0vGyI>  
authorization by warrant 令状授权 97,rE$bC  
authorization of unit trust 单位信托的认可 20TCG0% x  
authorized agent 指定代理人 Otz E:qe  
authorized capital 法定资本 -L3|&O_  
authorized clerk 出市员 68iV/ 7  
authorized dealer 认可交易商 Nk;iiz+_p  
authorized financial institution 认可财务机构 Y2R\]FrT  
authorized fund 认可基金 t UR c bwV  
authorized fund house 获授权的基金公司;认可基金公司 Fa epDjY8  
authorized institution 认可机构 m3 ^/: <  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {3Y )rY!z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BYM3jXWi0v  
authorized insurer 获授权保险人;获认可承保人 R|P_GN6 >  
authorized investment 特准投资项目 3:5DL!Sm8J  
authorized person 获授权人 \#rO!z d  
authorized representative 获授权代表 CN2_bz  
authorized share capital 法定股本 P0i V<T4^  
automated quotation system 自动报价系统 phYDs9-K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "{E q hR~  
自动交易系统〔香港期货交易所有限公司〕 vZ#!uU^a:  
automatic adjustment mechanism 自动调整机制 Pz_NDI  
automatic adjustment system 自动调整系统 tQ~WEC  
Automatic Clearing House 自动票据交换所 3S BZ>  
automatic exchange rates accumulation system 自动化汇率累集系统 o:Zd1"Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d vOJW".  
automatic teller machine [ATM] 自动柜员机 U{ ;l0 2S  
autopay 自动转帐 e.o;eD}"  
available assets 可用资产 *RR[H6B^]X  
available fiscal reserve 现存财政储备 vU*x2fVb}  
available profit 可用利润 W"Jn(:&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #Rew [\$  
average 平均;平均数;海损 %>WbmpIyc  
average basic salary 平均基本薪金 tehUD&  
average consumer expenditure 平均消费开支;一般消费开支 l+wc '= ]  
average cost 平均成本 .9|u QEL  
average cost of land production 增辟土地平均成本 3_`szl-  
average daily turnover 平均每日成交额 j}+5vB|0  
average daily wage rate 平均每日工资率 O!Wd5Y  
average expenditure pattern 平均开支模式 .1QgK  
average growth rate 平均增长率 3|rn] yZ  
average net fixed assets 固定资产平均净值 . -"E^f  
average of relatives 相对价格平均数 (shK  
average price 平均价格 >?YNW   
average propensity to consume 平均消费倾向;一般消费倾向 @-#T5?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 O4No0xeWo  
average rate 平均率 [ B0K  
average revenue 平均收入;平均收益 BwJuYH7QJ$  
average stock 平均库存;平均存货 np WEop>  
average yearly rent 平均年租 ]$M<]w,IJ2  
avoidance of double taxation 避免双重课税 cUK\x2  
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 &!y]:CC{  
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