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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: S&;D  
A share A股;甲类股份 l*n4d[0J  
abatement of tax 减税;减扣免税额 /SQ1i}%  
ABN AMRO Bank N.V. 荷兰银行 uzWz+atH  
above-the-line expenditure 线上项目支出;经常预算支出 G>0 hi1  
above-the-line receipt 线上项目收入;经常预算收入 [USE&_RN  
ABSA Asia Limited 南非联合亚洲有限公司 u YJL^I8M'  
absolute change 绝对数值变更 [7gwJiK  
absolute expenditure 实际开支 + xRSd *  
absolute guideline figure 绝对准则数字 gqan]b_  
absolute interest 绝对权益 !<j)D_  
absolute order of discharge 绝对破产解除令 KZ/ 2#`  
absolute profit margin 绝对利润幅度 1IV R4:a  
absolute value 实值;绝对值 } OAH/BW  
absolutely vested interest 绝对既得权益 g+M& _n  
absorbed cost 已吸收成本;已分摊成本 %Dm:|><V$b  
absorption 吸收;分摊;合并 /S&8%fb  
absorption rate 吸收率;摊配率;分摊率 Z1M{5E  
ACB Finance Limited 亚洲商业财务有限公司 $#d.@JWi  
acceptable form of reciprocity 合理的互惠条件 BH`GUIk  
acceptable rate 适当利率;适当汇率 V2_I=]p_  
acceptance agreement 承兑协议 xsSX~`  
acceptance for honour 参加承兑 ^_pJEX  
acceptor 承兑人;接受人;受票人 6*=7ifS  
acceptor for honour 参加承兑人 -K%~2M<  
accident insurance 意外保险 A0 1 D-)  
Accident Insurance Association of Hong Kong 香港意外保险公会 wv_<be[?*  
accident insurance scheme 意外保险计划 $+@xwuY'+  
accident year basis 意外年度基准 (TFo]c  
accommodation 通融;贷款 ex-W{k$  
accommodation bill 通融票据;空头票据 gPg2Ve0Qy  
accommodation party 汇票代发人 nW `EBs  
account balance 帐户余额;帐户结余 TGu]6NzyZ  
account book 帐簿 txXt<]N  
account collected in advance 预收款项 9EKc{1 z  
account current book 往来帐簿 6`;+|H<$  
account of after-acquired property 事后取得的财产报告 `d. 4 L.],  
account of defaulter 拖欠帐目 LjMhPzCp  
account payable 应付帐款 mY,t]#^m7  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #~`]eM5`J  
account receivable 应收帐款 Q!"W)tD  
account receivable report 应收帐款报表 ,7|Wf %X  
account statement 结单;帐单;会计财务报表 SjB#"A5  
account title 帐户名称;会计科目 ]<?7Cp P  
accountant's report 会计师报告 mL[Y{t#N  
Accountant's Report Rules 会计师报告规则 088"7 s  
accounting and auditing procedure 会计与审计程序;会计与核数程序 u3@v  
Accounting Arrangements 《会计安排》 F otHITw[  
accounting basis 会计基础 _f@, >l  
accounting by Official Receiver 破产管理署署长呈交的帐目 D^e7%FX  
Accounting Circular 《会计通告》 :T #"bY  
accounting class 会计类别 Z@b GLS  
accounting date 记帐日期;会计结算日期 61{IXx_  
accounting for money 款项核算 om}jQJ]KH  
Accounting Officer 会计主任 \cRe,(?O  
accounting period 会计报告期;会计期 gTjhD(  
accounting policy 会计政策;会计方针 Tx\g5rk  
accounting practice 会计惯例 ,7nA:0P  
accounting principle 会计准则 Vm <9/UG<  
accounting record 会计记录 ?^H1X-;  
accounting report 会计报告 26<Wg7/,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JypXQC}~  
Accounting Society of China 中国会计学会 j: /cJt  
accounting statement 会计报表 Y;6%pm$  
accounting system 会计制度;会计系统 7O.{g  
accounting transaction 会计事项;帐务交易 1I -LGe[Q  
accounting treatment 会计处理 +F3`?6UXz  
accounting year 会计年度 hCKx%&[^7  
accretion 增值;添加 JOm6Zc  
accrual 应计项目;应累算数目 J=C63YB  
accrual basis 应计制;权责发生制 R x.]m0  
accrual basis accounting 应计制会计;权责发生制会计 {f<\`  
accrue 应累算;应计 K JX@?1"  
accrued benefit 应累算利益 J,=: ] t  
accrued charges 应计费用 bD;c>5t  
accrued cumulative preference share dividend 应累算的累积优先股股息 zm('\KvT  
accrued expenses 应累算费用 K?:wX(JYT  
accrued interest payable 应付利息;应计未付利息 ;_hL  
accrued interest receivable 应收利息;应计未收利息 O F CA~sR  
accrued right 累算权益 v5N2$Sqp*  
accruing profit 应累算的利润 {-?8r>  
accumulated fiscal reserve 累积财政储备 &\/b(|>  
accumulated profit 累积利润;滚存溢利 zr5(nAl  
accumulated reserve 累积储备 DTR/.Nr'K  
accumulation of surplus income 累积收益盈余 bxA1fA;  
acquired assets 既得资产 @Xb>GPVe#L  
acquisition 收购;购置;取得 q=40  l  
acquisition cost 购置成本 1-bQ ( -  
acquisition expenses 购置费用 n%YG)5;  
acquisition of 100% interest 收购全部股权 @*rED6zH  
acquisition of control 取得控制权 b[_${in:  
acquisition of fixed assets 购置固定资产 Nu%:7  
acquisition of shell “买壳” hfuGCD6F`  
acquisition price 收购价 c@1q8,  
act of God 天灾 @ dF]X  
acting partner 执事合伙人 }th^l*g  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }475c{  
active partner 积极参与的合伙人 [M{EO)  
active trading 交投活跃 3!V$fl0  
actual circulation 实际流通 6Y[|xu:N8Y  
actual cost 实际成本 WDdp(<  
actual expenditure 实际开支;实际支出 11Hf)]M   
actual income 实际入息;实际收入;实际收益 'o*:~n  
actual market 现货市场 ,$qqHSd1M  
actual price 现货价;实际价格 qm&Z_6Pw  
actual profit 实际利润 f!"Y"g:@E  
actual quotation 实盘;实际价位;实际报价 Ft)Z'&L   
actual year basis 按实际年度计算 }&mFpc  
actuals 实货 ef;Ta|#  
actuarial investigation 精算调查 0piBK=tE/  
actuarial principle 精算原则 X) TUKt  
actuarial report 精算师报告 _7M!b 9oA  
Actuarial Society of Hong Kong 香港精算学会 ToB^/ n[  
actuarial valuation 精算师估值 5@{+V!o,  
actuary 精算师 ]O;Hlty(g  
ad referendum agreement 暂定协议;有待覆核的协定 8{GRrwQ>  
ad valorem duty 从价税;按值征税 |_P-  
ad valorem duty system 从价税制 .V\ M/q\Tv  
ad valorem fee 从价费 96.z\[0VZ  
ad valorem tariff 从价关税 qJ|n73yn  
additional allowance 额外免税额 i;Y@>-[e<  
additional amount for unexpired risk 未过期风险的额外款额 EdPN=  
additional assessable profit 补加应评税利润 Kx;DmwX-  
additional assessment 补加评税 OJ'x>kE  
additional commitment 额外承担 oe5.tkc  
additional commitment vote 额外承担拨款 'C9H6)Zq)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oYG].PC  
additional dependent parent allowance 供养父母额外免税额 gAY%VFBP0  
additional provision 额外拨款 u8wZ2j4S  
additional stamp duty 附加印花税 O(( kv|X4  
additional tax 补加税罚款;补加税款 0kD8wj%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Yv`8{_8L  
adjudged bankrupt 被裁定破产 CY4_=  
adjudicated bankrupt 裁定破产人 |=frsf~?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;|hEXd?b  
adjudication of bankruptcy 裁定破产;宣告破产 B !(t<W8cu  
adjudication of insolvency 裁定无力偿还债务 ffQ%GV_  
adjusted actual 经调整的实数;调整后的实数 PZdYkbj  
adjusted current assets 经调整的流动资产;调整后的流动资产 epH48)2  
adjusted figure 经调整的数字;调整后的数额 yO6 _G q{  
adjusted liabilities 经调整的负债;调整后的负债 ^!*?vHx:  
adjusted loss 经调整的亏损;调整后的亏损 ClHaR  
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 H<SL=mb;  
adjusted profit 经调整的利润;调整后的利润 p ]zYj >e  
adjusted surplus 经调整的盈余额;调整后的盈余额 47iwb  
adjusted value 经调整的价值;调整后的价值 B9 Dh^9?L  
adjustment 调整;修订;理算〔保险〕 Qw$"W/&X  
adjustment centre 调剂中心 W].P(A>m  
adjustment lag 调整过程的时间差距;调整时差 ,Dz2cR6  
adjustment mechanism 调整机制 x,Cc$C~YP  
adjustment of loss 亏损调整 l}DCK  
adjustment process 调整过程;调整程序 IKK<D'6  
adjustment range 调整幅度 K+` Vn  
administered exchange rate 受管制汇率 4nhe *ip  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #&1Y!kbdd  
administration expenses 行政费用 LaE;{jY  
administration fee 手续费;行政费 mF>CH]k3  
administration in bankruptcy 破产管理 FNDLqf!j  
administration order 遗产管理令 F$K-Q;r]<  
administrator 管理人;遗产管理人 Zw5\{Z0  
administrator of the estate 遗产管理人 Or9@X=C  
admission of debt 债项承认书 ~EU[?  
admission of proof 接纳债权证明 f$E66yG  
advance 放贷款项;垫付款项;预支款项;预付款项 OU(z};Is6Z  
advance account 暂支帐目;预付款帐户 ?CS jn  
advance compensation 预付补偿金 ?;,Al`/^  
advance from shareholder 股东垫款 >EMgP1  
advance pending reimbursement 预支以待日后付还 1q!JpC^  
advanced economy 先进经济体系 *x| <\_+  
advancement 预付;预付财产 {zGIQG9  
advances warrant 垫款令 OvPy+I  
advancing 贷出 V=|^r?  
adverse balance 逆差 Y\ T*8\h_[  
adverse exchange 逆汇 \QUvImT  
advertisement addressed to shareholders 在报章刊登的致股东通告 j8os6I  
advice for collection 托收通知书 3D~Fu8Hg1  
advice of drawing 提款通知书;汇票通知书 '3o0J\cz  
advice of payment 付款通知 cLl fncI  
Advisory Committee [Securities and Futures Commission] s\&_Kbw] c  
谘询委员会〔证券及期货事务监察委员会〕 Q ;P~'  
Advisory Committee on Diversification 经济多元化谘询委员会 $/C<^}A  
affidavit 誓章;遗产申报誓章 71tMX[x  
affidavit of no receipt 述明无收款的誓章 ]tZ5XS  
affiliate 联号;联营公司;附属公司 #{0DpSzE5  
affiliated company 附属公司;联号;联营公司 81_3{OrE<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Vk_*]wU  
affordability 负担能力 |Z;w k&  
African Development Bank [AfDB] 非洲开发银行 L\og`L)5\  
after-acquired property 事后取得的财产 F!>K8q  
after-hours dealing 市后交易 dITnPb)i  
after-tax profit 税后盈利;税后利润;税后溢利 G 7)D+],{Y  
agency agreement 代理协议 v%< _Mh  
agency expenses 代理机构的开支 2al~`  
agency fee 代理费 >V(2Ke Y  
Agency Law 《代理法》 ) Q=G&  
agent 代理人;承销人 Gx ZQ{ \  
agent of company 公司代理人 *vhm  
agent's fee 代理人费;经纪费 LbR/it'}  
aggregate 总计;总数;总体数字 RQ,(?I*8\  
aggregate amount 总款额;总额 [Pp#l*  
aggregate assets and liabilities 总体资产与负债 !E_uQ?/w]Z  
aggregate at constant price 按固定价格计算的总体数字 z K8#gif@  
aggregate demand 总需求 oz5o=gt7  
aggregate gross position 总持仓量 LO61J_J<  
aggregate limit 总限额 YLd 5  
aggregate of salaries tax 合计薪俸税 YY!(/<VI  
aggregate performance 总体表现;总体业绩 _ga!TQ:  
aggregate supply 总体供应 wH Z!t,g  
aggregate surplus 总盈余 R~*Y@_oD  
aggregate total 整体总额 r-YQsu&  
aggregate value 总值;合计价值 M]` Q4\  
aggregated basis 合计基准 G P1>h.J  
aggregated net chargeable income 合计应课税入息实额 a`pY&xq::  
aggregation 合并计算;合计;总和 !P Gow  
aggregation of incomes of husband and wife 夫妇入息合并计算 H5RHA^p|  
aggregation of property 财产的总和 Y)u} +Yg  
agio 差价;贴水 SbnV U[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 =w A< F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0v7;Z xD  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2K*-uT#$~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ] |`gTD6  
《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》 paBGJ~{=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment el|t6ZT*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Z `\7B e  
agreement for a settlement 授产协议 ^}1RDdQ"U  
agreement for assignment 转让协议 deTbvl  
agreement for sale 售卖协议;买卖协议 RO.(k!J .  
agreement for sale and purchase 买卖协议 vWkKNB  
agreement for the payment of interest 支付利息协议 [ !R%yD;  
agreement for the repayment of money 还款协议 wCt+{Y3T  
agreement of reinsurance 再保险协议 LVEVCpp@  
Agricultural Bank of China 中国农业银行 <$yer)_J!k  
air passenger departure tax 飞机乘客离境税 }BogE$tc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .hJ8K #r  
airport tax 机场税 _SP u`=~K  
alcohol duty 酒精税 d7^XP  
alienation 让与;让渡;转让 8e\v5K9  
alimony 生活费;赡养费 Jj6kZK  
All Ordinaries Index [AOI] 所有普通股指数 tiE+x|Ju"  
all risks 全险;综合险 $m=z87hX  
All Sales Record for Stock Market 《股票市场成交报告》 VvF&E>f C  
Allied Capital Resources Limited 新联财务有限公司 :ZP3$Dp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J/<`#XZB   
allocation letter 拨款信件 n&C9f9S  
allocation of fund 分配款项;预留款项 zRJy3/>  
allocation of profit 利润分配;溢利分配 5ZKnxEW,(  
allocation warrant 拨款令 Wq9s[)F"Z  
allotment 分配;配股 ?^ErrlI_  
allotment notice 股份配售通知;配股通知 #P9VX5Tg  
allotment of shares 股份分配  ^,KR0  
allowable 可获宽免;免税的 Fo G<$9  
allowable business loss 可扣除的营业亏损 5nj~RUK  
allowable expenses 可扣税的支出 b<( W}$x  
allowance 免税额;津贴;备抵;准备金 &vF"I'V  
allowance for debts 债项的免税额 )(L&+DDy  
allowance for depreciation by wear and tear 耗损折旧免税额 H0(zE *c~  
allowance for funeral expenses 殡殓费的免税额 Fp]8f&l8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -KNJCcBJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 a ;S^<8  
allowance to debtor 给债务人的津贴 UUU^YT \  
alteration of capital 资本更改 ppnj.tLz;r  
alternate trustee 候补受托人 p 5o;Rvr  
amalgamation 合并 8_,ZJ9l ;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V[xy9L[#  
ambit of charges 征税范围;收费范围 _(z"l"l=$  
amended valuation 经修订的估值 R]Yhuo9,&n  
American Commodities Exchange 美国商品交易所 Azle ;\l`  
American Express Bank Limited 美国运通银行 .-|O"H$  
American Stock Exchange 美国证券交易所 5?fk;Q9+\  
amortization 摊销 aBI]' D;  
amount due from banks 存放银行同业的款项 >Qx#2x+  
amount due from banks abroad 存放海外银行同业的款项 2>!ykUw^O  
amount due from holding companies 控股公司欠款 m5p~>]}fYF  
amount due from local banks 存放本港银行同业的款项 @Hf }PBb  
amount due to banks 银行同业的存款 k`AJ$\=  
amount due to banks abroad 海外银行同业的存款 >gSerDH8\  
amount due to holding companies 控股公司存款 ~+np7  
amount due to local banks 本港银行同业的存款 ". 0W8=  
amount due to outport banks 外埠银行同业的存款 aOD"z7}U  
amount for note issue 发行纸币的款额 h[8y$.YsC  
amount of bond 担保契据的款额 #CS>A# Lk  
amount of consideration 代价款额 lX4p'R-h  
amount of contribution 供款数额 2bJFlxEU  
amount of indebtedness 负债款额 _-&.=3\1  
amount of principal of the loan 贷款本金额 IID(mmy6 L  
amount of rates chargeable 应征差饷数额 J7_H.RPa  
amount of share capital 股本额 f5a](&  
amount of sums assured 承保款额 Xp~]kRm9  
amount of variation 变动幅度 ;gMh]$|"  
amount of vote 拨款数额 7xc<vl#:q7  
amount payable 应付款额 Xdq, =;  
amount receivable 应收款额 >" .qFn g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m%V[&"5%e  
analysis 分析 :z\f.+MI  
ancillary risk 附属风险 bevT`D  
annual account 周年帐目;周年帐目报表;年度决算;年结 }m H>lN  
annual accounting date 年结日期 Vw*x3>`  
annual allowance 每年免税额;年积金;年度津贴;年津 SHk[X ]Uo  
annual balance 年度余额 +Y~+o-_  
annual disposable income 每年可动用收入 cMl%)j-  
annual estimates 周年预算 ??m7xH5u1  
annual fee 年费 ifs*-f  
annual general meeting 周年大会 g,:N zb  
annual growth rate 年增率;每年增长率 6\3k0z  
annual long-term supplement 长期个案每年补助金 eC$v0Gtq  
annual pensionable emolument 可供计算退休金的年薪 F&*M$@u5  
annual report 年报 S0+zq<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 upDQNG>d  
annual return 周年报表;周年申报表;每年报税表格 C' ._}\nX  
Annual Return Rules 《周年报表规则》 iW?9oe  
annual review of consumer prices 每年消费物价回顾 1,j9(m2  
annual roll-forward basis 逐年延展方式 c Vn+~m_%  
annual salary 年薪 V)2_T!e%*  
annual statement 年度报表;年度决算表 =b7&(x  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dNQSbp  
annuitant 年金受益人 B0i}Y-Z  
annuity 年金 !_ Q!H2il  
annuity contract 年金合约 %d0S-.  
annuity on human life 人寿年金 OQ7c| O  
antecedent debt 先前的债项 AuTplO0_rE  
ante-dated cheque 倒填日期支票 sPg6eAd~?  
anticipated expenditure 预期开支 k^pu1g=6I  
anticipated net profit 预期纯利 pCmJY  
anticipated revenue 预期收入 Fw9``{4w  
anti-inflation measure 反通货膨胀措施 nEm7&Gb  
anti-inflationary stance 反通货膨胀立场 :*@|"4  
apparent deficit 表面赤字 [bv@qBL  
apparent financial solvency 表面偿债能力 9@Sb! 9h  
apparent partner 表面合伙人 &XRFX 5gP  
application for personal assessment 个人入息课税申请书 @6q$Zg/  
application of fund 资金应用 v$G*TR<2  
application to release as liquidator and to destruct the books of accounts and documents ;n!X% S<z*  
申请免除清盘人职务及毁灭帐簿与文件 n:'BN([]o  
appointed actuary 委任精算师 HiG/(<bs9O  
appointed auditor 委任核数师;委任审计师 f hG2  
appointed trustee 委任的受托人 f^4*.~cB  
appointer 委任人 d5y2Y/QO  
apportioned pro rata 按比例分摊 DH9?2)aR  
apportionment 分配;分摊 ~Ls I<z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -^H5z+"^  
apportionment formula 分摊方程式 (u&yb!`  
apportionment of estate duty 遗产税的分摊 :WIf$P?X  
appraisal 估价;评估 ]&U|d  
appreciable growth 可观增长 Noxz kpMF  
appreciable impact 显着影响 ?0NSjK5ma  
appreciable increase 可观增长 Ro]IE|Fv  
appreciation 增值;升值 9'q/&uH  
appreciation against other currencies 相对其他货币升值 <88}+j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,R}KcZG)  
appreciation tax 增值税 "IG$VjgcB  
appropriation 拨款;拨用;拨付 wmE,k1G  
appropriation account 拨款帐目 iT5SuIv  
Appropriation Bill 拨款法案 \~t~R q  
appropriation-in-aid system 补助拨款办法 M5kHD]b  
approved assets 核准资产 ^3|$wB=  
approved basket stock 认可一篮子证券 Zfv(\SI  
approved budget 核准预算 0Eu$-)  
approved charitable donation 认可慈善捐款 }8M`2HMFR  
approved charitable institution 认可慈善机构 jL+}F/~r  
approved currency 核准货币;认可货币 'uAC oME@  
approved estimates 核准预算 hav?mnVJ  
approved estimates of expenditure 核准开支预算 N#['fg'  
approved overseas insurer 核准海外保险人 +N$7=oGC  
approved overseas trust company 核准海外信托公司 /v)!m&6]>  
approved pooled investment fund 核准汇集投资基金 }r~l7 2 `  
approved provident fund scheme 认可公积金计划 DUKmwKM"k  
approved provision 核准拨款 [y[v]'  
approved redeemable share 核准可赎回股份 sQAc"S  
approved regional stock 认可地区性证券 WFB|lNf&  
approved retirement scheme 认可退休金计划 @\`G & VB  
approved subordinated loan 核准附属贷款 q4GW=@eD  
arbitrage 套戥;套汇;套利 DgT.Lku?  
arbitrageur 套戥者;套汇者 $;i$k2n:  
arbitrary amount 临时款项 60%~+oHi~  
arrangement 措施;安排;协定 Usf"K*A  
arrears 欠款 dh;MpE  
arrears of pay 欠付薪酬 0 ,Qj:  
arrears of revenue 逾期未收税款;逾期未收的帐项 y?z_^ppj  
articles of association 组织章程;组织细则;组织章程细则 gVA}?t;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 uxMy 1oy  
ascertainment of profit 确定利润 l[ ": tG  
"Asia Clear" “亚洲结算系统” a]Da`$T  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uM)9b*Vbo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n+\Cw`'<H  
Asian Development Fund [ADF] 亚洲发展基金 |z|)r"*\4  
Asian dollar bond 亚洲美元债券 \v3> Eo[  
Asian dollar market 亚洲美元市场 f93rY<  
Asian dollar rate 亚洲美元利率 <fsn2[V:B%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _Kl{50}]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bOSYr<R&  
asked price 沽盘;喊价;索价;卖方报价 mGpkM?Y"  
assessable income 应评税入息 0SCW2/o8  
assessable loss 应评税亏损 Rc:cVK  
assessable profit 应评税利润 M |Q  
assessable value 应评税值 JeTrMa2  
assessed profit 估定利润 Hrg=sR  
assessed value 经评估价值 *o e0=  
assessment 评税;评定;估价;评税单 J%f=A1Q  
assessment number 评税编号;估价编号 },EUcVXk  
assessment of additional tax 补加税评税 y)^CDe2xU  
assessment of performance 业绩评估;实绩评价 />^`*e_  
Assessor 评税主任 N 1f~K.e\  
asset price bubbles 资产价格泡沫 .H (}[eG_  
asset-backed securities 具资产保证的证券 oF b mz*  
assets accretion 资产增值 1Q&WoJLfR  
assets and liabilities 资产与负债 t:"=]zUU  
assets betterment statement 资产递增表;资产改进表 gvc' $9%  
assets lending 实物放款;有抵押贷款 v>y8s&/  
assets of the company passing on the death 死者去世时转移的公司资产 @t; O"q'|  
assets pledged as security for liabilities 用作负债抵押的资产 ?9zoQ[  
assets portfolio 资产投资组合 ~?`9i>3W~  
assets price 资产价格 W`/jz/  
assets quality 资产质素 r6`^>c  
assets realization 资产变现 |6(qg5"  
assets refinancing arrangement 资产再集资安排 kLPO+lg+  
assets securitization 资产证券化 (m3I#L  
assets situated outside Hong Kong 在香港以外地方的资产 Fe& n,  
assets stripping 削减资产;拆卖资产 7Ysy\gZ&wp  
assets value 资产值 "Yfr"1RmO  
assignee 承让人 AYPf)K;%  
assignment 转让;转让书;转让契 BV }(djx  
assignment of interest 权益转让 uU[[[LQq  
assignment of letters patent and trade mark 专利证书及商标转让 bV )PT`-,  
assignment of property 物业转让;物业转让书 J!A/r<  
assignment right 转让权 34m']n  
assignor 转让人 Q9eYF-+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 m['v3m:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 01-\:[{  
associate member 附属会员 s9_`Wrg?  
associated body corporate 相联法人团体 /[nZ#zj!3  
associated company 相联公司;联属公司 =Qj+Ug'  
associated corporation 相联法团 Qor{1_h)+9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R(/[NvUb  
公认会计师公会〔英国〕 71 L\t3fG  
Association of Futures Exchange Brokers 香港期货经纪协会 ."F'5eTT~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >d27[%  
association of underwriters 承保人组织 _!C)r*0(  
assumption of control 接管 ^Z-. [Y  
assurance 担保;保险;转易;转易书 $ gr6  
assurance of interest 权益的转易 B'KXQa-$O  
at 19XX price 按一九XX年价格计算 9o_ g_q  
at a discount 按赔价计算;按贴水价格计算;打折扣 36^C0uNdX  
at a premium 按溢价计算;按升水价格计算 9&XV}I,~?|  
at call 通知付款;按通知 h$aew63  
at constant market price 按固定市价计算 VM<oUKh_3  
at constant price 按固定价格计算 V 4\^TO`q=  
at cost 按成本计算 e}?1T7NPG]  
at current market price 按当时市价计算;按现时市价计算 s`Be#v  
at current price 按当时价格计算;按现时价格计算 vh. Wm?qQ  
at factor cost 按要素成本计算;按生产要素成本计算 *,pZ fc  
at money-of-the-day price 按付款当日价格计算 -n=$[-w  
at or better 按指定或较佳价位〔买卖指令〕 iJdrY 6qd  
at par 按面值计算;平价 EG(`E9DZ  
at sight 见票即付 C>JekPeM  
at the close 按收市盘 Y @XkqvX  
at the opening 按开市盘 B{OW}D$P#  
attestation 见证;见证条款 V`R)#G>IH%  
at-the-money option 平价期权 ;9p#xW6  
attorney 受权人;受托代表人 =q"w2b&  
attornment 新拥有人承认书 [$1: &!(!  
attributable profit 可归属利润 {m_A1D/_  
attributable share value 可归属股份价值 cwM#X;FGq  
Auckland Stock Exchange 奥克兰证券交易所 X ]pR,\B  
auction 拍卖 ) 8x:x7?  
auctioneer 拍卖商 .y %pGi  
audit 审计;核数 M 9(ez7Z  
Audit Commission 审计署 Xc8= 2n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JK(`6qB>(6  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 up+.@h{  
audit review 帐目审查 ?dJ/)3I%F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zt)p`kdD  
audited account 审计帐目;经审计的帐目 L)kb (TH  
audited annual account 经审计的周年帐目 (<]\,pP0_  
audited balance sheet 经审计的资产负债表 u|m[(-`  
auditor 核数师;核数主任;审计师 pIZLGsu[  
auditor's certificate 核数师证明书;审计师证明书 r6F{  
auditor's report 核数师报告;审计师报告 >+Sv9S  
Aussie bond 澳元债券 e'k;A{Oh  
austerity budget 紧缩预算 ueWR/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %jbJ6c  
Australia All Ordinaries Index 澳洲所有普通股票指数 *2qh3  
Australian Dollar [AUD] 澳元 _S9rF-9G]  
Australian Options Market 澳大利亚期权市场 q9W~7  
Australian Securities Commission 澳洲证券事务监察委员会 .q5J^/kr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  Z;j/K  
Australian Stock Exchange 澳大利亚证券交易所 ||{T5E-.F  
Austrian Schilling [ATS] 奥地利先令 5YTb7M  
authentication 认证;鉴证 *} *!+C3  
authority to purchase 委托购买证;委购书 QQ^Gd8nQ  
authorization 认可;核准;授权;授权书 T@K7DkP@  
authorization by direction 指示授权 w|!YoMk+o  
authorization by instruction 指令授权 nV!2Dfd  
authorization by warrant 令状授权 Xk{!' 0  
authorization of unit trust 单位信托的认可 _Hz~HoNU  
authorized agent 指定代理人 ? -v  
authorized capital 法定资本 ,h%D4EVx  
authorized clerk 出市员 RL7C YB  
authorized dealer 认可交易商 qy7hkq.uX  
authorized financial institution 认可财务机构 fbh6Ls/  
authorized fund 认可基金 + >T7Q`64  
authorized fund house 获授权的基金公司;认可基金公司 vh9kwJyT  
authorized institution 认可机构 b{~fVil$y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %+AS0 JhB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T7>4 8eH  
authorized insurer 获授权保险人;获认可承保人 I!|y;mh:it  
authorized investment 特准投资项目 :Az8K)  
authorized person 获授权人 8Zcol$XS'  
authorized representative 获授权代表 =&di4'`  
authorized share capital 法定股本 JDC=J(B  
automated quotation system 自动报价系统 nwa\Lrh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;yk9(wea}"  
自动交易系统〔香港期货交易所有限公司〕 @wd!&%yzO  
automatic adjustment mechanism 自动调整机制 E/"YId `A  
automatic adjustment system 自动调整系统 y;,=a jrF  
Automatic Clearing House 自动票据交换所 Ez zTJ>  
automatic exchange rates accumulation system 自动化汇率累集系统 2x-'>i_|g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 a~8:rW^  
automatic teller machine [ATM] 自动柜员机 qiG]nCq  
autopay 自动转帐 %/{IssCR7  
available assets 可用资产 BKa A=Bl  
available fiscal reserve 现存财政储备 -vyIOH,  
available profit 可用利润 G*kE~s9R  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 07.nq;/R  
average 平均;平均数;海损 3c01uObTL  
average basic salary 平均基本薪金 @IEI%vH  
average consumer expenditure 平均消费开支;一般消费开支 >|l;*Kw,/P  
average cost 平均成本 P_,v5Qx"-  
average cost of land production 增辟土地平均成本 gbYLA a  
average daily turnover 平均每日成交额 > ]>0KQfO  
average daily wage rate 平均每日工资率 J}x>~?W  
average expenditure pattern 平均开支模式 4^ c!_K&&  
average growth rate 平均增长率 MC4284A5  
average net fixed assets 固定资产平均净值 ShC_hi  
average of relatives 相对价格平均数 J y]FrSm^  
average price 平均价格 8!Wfd)4=,F  
average propensity to consume 平均消费倾向;一般消费倾向 [NQmL=l  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m(2G*}  
average rate 平均率 \w{@u)h  
average revenue 平均收入;平均收益 xL9:4'I  
average stock 平均库存;平均存货 l_^T&xq8  
average yearly rent 平均年租 Kg4QT/0VA  
avoidance of double taxation 避免双重课税 zt7_r`#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 o^6jyb!j  
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