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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: \X %FM"r  
A share A股;甲类股份 YARL/V  
abatement of tax 减税;减扣免税额 !<=zFy[J.9  
ABN AMRO Bank N.V. 荷兰银行 n(eo_.W2|  
above-the-line expenditure 线上项目支出;经常预算支出 5!qf{4j  
above-the-line receipt 线上项目收入;经常预算收入 *p\Zc*N;%  
ABSA Asia Limited 南非联合亚洲有限公司 Kd+E]$F_OH  
absolute change 绝对数值变更 m+s*Io{Ip  
absolute expenditure 实际开支 63Gq5dF  
absolute guideline figure 绝对准则数字 +ynhN\S$/  
absolute interest 绝对权益 HB5-B XBU  
absolute order of discharge 绝对破产解除令 * BR#^Wt  
absolute profit margin 绝对利润幅度 %~Rg`+  
absolute value 实值;绝对值 FP=- jf/  
absolutely vested interest 绝对既得权益 Er j{_i?R?  
absorbed cost 已吸收成本;已分摊成本 _&V,yp!|  
absorption 吸收;分摊;合并 g*YA~J@  
absorption rate 吸收率;摊配率;分摊率 u$[8Zmgzz  
ACB Finance Limited 亚洲商业财务有限公司 GEf=A.WAfw  
acceptable form of reciprocity 合理的互惠条件 PN]hG,q*4O  
acceptable rate 适当利率;适当汇率 E\s1p: %  
acceptance agreement 承兑协议 y _"V=:  
acceptance for honour 参加承兑 Q}lCQK/g  
acceptor 承兑人;接受人;受票人 P<vU!`x% q  
acceptor for honour 参加承兑人 @- |G_BZ  
accident insurance 意外保险 t7x<=rW7u  
Accident Insurance Association of Hong Kong 香港意外保险公会 a}FyJp  
accident insurance scheme 意外保险计划 6#CswSpS  
accident year basis 意外年度基准 #vyf*jPr  
accommodation 通融;贷款 cw 2!V@  
accommodation bill 通融票据;空头票据 54>0Dv??H  
accommodation party 汇票代发人 O]=jI  
account balance 帐户余额;帐户结余 1aRTvaGo  
account book 帐簿 W& 0R/y7  
account collected in advance 预收款项 +O 7( >a  
account current book 往来帐簿 *|\bS "  
account of after-acquired property 事后取得的财产报告 16 `M=R  
account of defaulter 拖欠帐目 rmkBp_i{|  
account payable 应付帐款 "ufSHrZv  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -`\rDPGf  
account receivable 应收帐款 k"DZ"JC  
account receivable report 应收帐款报表 U; m@  
account statement 结单;帐单;会计财务报表 ,>6a)2xh  
account title 帐户名称;会计科目 qX-5/;n  
accountant's report 会计师报告 :+jg311}  
Accountant's Report Rules 会计师报告规则 0:[A4S`X  
accounting and auditing procedure 会计与审计程序;会计与核数程序 L QV@]z&  
Accounting Arrangements 《会计安排》 #1'q'f:7 &  
accounting basis 会计基础 (b#M4ho*f  
accounting by Official Receiver 破产管理署署长呈交的帐目 95@u|#n  
Accounting Circular 《会计通告》 mp$IhJ6#  
accounting class 会计类别 `Pj7:[."[  
accounting date 记帐日期;会计结算日期 F=e;[uK\  
accounting for money 款项核算 qfJ2iE|o2.  
Accounting Officer 会计主任 dyn)KDS  
accounting period 会计报告期;会计期 ~%>i lWaHB  
accounting policy 会计政策;会计方针 *'8q?R?7g  
accounting practice 会计惯例 dNt^lx  
accounting principle 会计准则 vkGF_aenk  
accounting record 会计记录 |wuTw|  
accounting report 会计报告 A)n_ST0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k0V]<#h87  
Accounting Society of China 中国会计学会 r7R'beiH  
accounting statement 会计报表 z3S"1L7  
accounting system 会计制度;会计系统 =h-E N_[  
accounting transaction 会计事项;帐务交易 \D z? h  
accounting treatment 会计处理 /FXvrH(  
accounting year 会计年度 F6yFKNK!n  
accretion 增值;添加 pI K:$eN!/  
accrual 应计项目;应累算数目 fG>3gS6&  
accrual basis 应计制;权责发生制 *Ts$Hj[  
accrual basis accounting 应计制会计;权责发生制会计 "QXnE^  
accrue 应累算;应计 kK4 a;j.#  
accrued benefit 应累算利益 >Df; 1:U  
accrued charges 应计费用 ]m 3cm  
accrued cumulative preference share dividend 应累算的累积优先股股息 hIqUidJod  
accrued expenses 应累算费用 18F}3t??  
accrued interest payable 应付利息;应计未付利息 q9ra  
accrued interest receivable 应收利息;应计未收利息 5"57F88Y1  
accrued right 累算权益 PV~D;  
accruing profit 应累算的利润 KM[0aXOtv  
accumulated fiscal reserve 累积财政储备 @uRJl$3  
accumulated profit 累积利润;滚存溢利 Fw-Rv'\  
accumulated reserve 累积储备 D^%IFwU^  
accumulation of surplus income 累积收益盈余 lJFy(^KQG,  
acquired assets 既得资产 FNLS=4  
acquisition 收购;购置;取得 z-gMk@l  
acquisition cost 购置成本 c;q=$MO`  
acquisition expenses 购置费用 rMIX{K)'f  
acquisition of 100% interest 收购全部股权 !^F_7u@Q  
acquisition of control 取得控制权 %p)&mYK{  
acquisition of fixed assets 购置固定资产 "A Bt  
acquisition of shell “买壳” |^5"-3Q  
acquisition price 收购价 k6(</uRj  
act of God 天灾 NYHK>u/5c  
acting partner 执事合伙人 Wu{_QuAB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8=Oym~  
active partner 积极参与的合伙人 kI(3Pf ].  
active trading 交投活跃 v+{{j|x=  
actual circulation 实际流通 iQ Xlz] '  
actual cost 实际成本 -DHzBq=H  
actual expenditure 实际开支;实际支出 /Q7q2Ne^*  
actual income 实际入息;实际收入;实际收益 Hm'fK$y(  
actual market 现货市场 "TaLvworb4  
actual price 现货价;实际价格 *8,W$pe3  
actual profit 实际利润 B`R@%US  
actual quotation 实盘;实际价位;实际报价 9kWI2cLzQt  
actual year basis 按实际年度计算 )N- '~<N  
actuals 实货 64U|]g d$  
actuarial investigation 精算调查 !?ZR_=Y%  
actuarial principle 精算原则 ?+ d{Rh) y  
actuarial report 精算师报告 |LC"1 k  
Actuarial Society of Hong Kong 香港精算学会 8k:^( kByF  
actuarial valuation 精算师估值 !$1qnsz  
actuary 精算师 oS%(~])\  
ad referendum agreement 暂定协议;有待覆核的协定 ldp9+7n~  
ad valorem duty 从价税;按值征税 y[l{ UBue:  
ad valorem duty system 从价税制 I>nYI|o1  
ad valorem fee 从价费 Ek `bPQ5  
ad valorem tariff 从价关税  .GJbrz  
additional allowance 额外免税额 ly34aD/p~,  
additional amount for unexpired risk 未过期风险的额外款额 q 6UZ`9&z  
additional assessable profit 补加应评税利润 bl>W i@GL  
additional assessment 补加评税 Jy}~ZY  
additional commitment 额外承担 9[VYd '  
additional commitment vote 额外承担拨款 ;0m J4G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NX%1L! #  
additional dependent parent allowance 供养父母额外免税额 6|q"lS*$S  
additional provision 额外拨款 q j21#q .  
additional stamp duty 附加印花税 Peph..8Z  
additional tax 补加税罚款;补加税款 y>t:flD*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &uE )Vr4R  
adjudged bankrupt 被裁定破产 N`IXSE  
adjudicated bankrupt 裁定破产人 ~),%w*L  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /y{fDCC  
adjudication of bankruptcy 裁定破产;宣告破产 ?,riwDI 2  
adjudication of insolvency 裁定无力偿还债务 ;0kAm Vy  
adjusted actual 经调整的实数;调整后的实数 V*s\~h)  
adjusted current assets 经调整的流动资产;调整后的流动资产 nHbi{,3  
adjusted figure 经调整的数字;调整后的数额 T=pP  
adjusted liabilities 经调整的负债;调整后的负债 _J \zj  
adjusted loss 经调整的亏损;调整后的亏损 ejR$N!LL  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 +-;v+{  
adjusted profit 经调整的利润;调整后的利润 qh6b;ae\x  
adjusted surplus 经调整的盈余额;调整后的盈余额 r1IvA^X  
adjusted value 经调整的价值;调整后的价值 *jc >?)k  
adjustment 调整;修订;理算〔保险〕 ,2Ed^!`  
adjustment centre 调剂中心 ZG H 7_K  
adjustment lag 调整过程的时间差距;调整时差 FLQke"6i0:  
adjustment mechanism 调整机制 ~.^:?yCA  
adjustment of loss 亏损调整 m=E/um[D  
adjustment process 调整过程;调整程序 :kI[Pf!z  
adjustment range 调整幅度 X4:84  
administered exchange rate 受管制汇率 jbe:"S tw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JE:LA+ (  
administration expenses 行政费用 |*J;X<Vm  
administration fee 手续费;行政费 GjW(&p$&  
administration in bankruptcy 破产管理 <`Fl Igo  
administration order 遗产管理令 <HJLs+C  
administrator 管理人;遗产管理人 y~]D402Cx  
administrator of the estate 遗产管理人 zF FYl7]  
admission of debt 债项承认书 " w V  
admission of proof 接纳债权证明 3)>re&  
advance 放贷款项;垫付款项;预支款项;预付款项 Q`J U[nY  
advance account 暂支帐目;预付款帐户 W?E01"p  
advance compensation 预付补偿金 kb~ s, @p  
advance from shareholder 股东垫款 Oz\J+  
advance pending reimbursement 预支以待日后付还 ,)\G<q yO6  
advanced economy 先进经济体系 Ag:/iB ]  
advancement 预付;预付财产 AX+]Z$  
advances warrant 垫款令 _Fj\0S"  
advancing 贷出 n7ZJ< ~wl  
adverse balance 逆差 |wb_im  
adverse exchange 逆汇 ts[8;<YD  
advertisement addressed to shareholders 在报章刊登的致股东通告 I&15[:b=-  
advice for collection 托收通知书 ,ynN801\m  
advice of drawing 提款通知书;汇票通知书 lgVT~v{U`n  
advice of payment 付款通知 }Tm+gJA  
Advisory Committee [Securities and Futures Commission] +K'YVB U}  
谘询委员会〔证券及期货事务监察委员会〕 (L4C1h_]9  
Advisory Committee on Diversification 经济多元化谘询委员会 34)l3UI~  
affidavit 誓章;遗产申报誓章 })@xWU6!  
affidavit of no receipt 述明无收款的誓章 C<:wSS^@1  
affiliate 联号;联营公司;附属公司 0# 1~'e  
affiliated company 附属公司;联号;联营公司 P;y!Y/$C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9fbo  
affordability 负担能力 7mi=Xa:U  
African Development Bank [AfDB] 非洲开发银行 &-NGVPk81`  
after-acquired property 事后取得的财产 ZI$P Qz2i  
after-hours dealing 市后交易 X0ugnQ6  
after-tax profit 税后盈利;税后利润;税后溢利 S]fkA6v  
agency agreement 代理协议 }3Ke  
agency expenses 代理机构的开支 VrT-6r'Y  
agency fee 代理费 Su,<idS  
Agency Law 《代理法》 {s*1QBM$\Z  
agent 代理人;承销人 ~a7@O^q 4  
agent of company 公司代理人 \hlS?uD\  
agent's fee 代理人费;经纪费 T^d<vH  
aggregate 总计;总数;总体数字  K\ pZ  
aggregate amount 总款额;总额 2|exY>`w  
aggregate assets and liabilities 总体资产与负债 `{w|2 [C3  
aggregate at constant price 按固定价格计算的总体数字 c3fi<?0&|  
aggregate demand 总需求 Tp~Qg{%Og  
aggregate gross position 总持仓量 Gl{2"!mt=  
aggregate limit 总限额 &u"mFweS  
aggregate of salaries tax 合计薪俸税 lv.h?"Ml  
aggregate performance 总体表现;总体业绩 I YptNR  
aggregate supply 总体供应 UZiL NKc  
aggregate surplus 总盈余 <uoVGV5N  
aggregate total 整体总额 0.!vp?  
aggregate value 总值;合计价值  874j9ky[  
aggregated basis 合计基准 j";L{  
aggregated net chargeable income 合计应课税入息实额 I`@>v%0  
aggregation 合并计算;合计;总和 ;/23CFYM  
aggregation of incomes of husband and wife 夫妇入息合并计算 j}@LiH'Q  
aggregation of property 财产的总和 qa: muW  
agio 差价;贴水 Ygfy;G%  
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》 OL#i!ia.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {KTZSs $n  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 hQzT =0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o4rf[.z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 bTYR=^9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g rQ,J  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Rdj3dg'<  
agreement for a settlement 授产协议 J +Y?'"r  
agreement for assignment 转让协议 Bq4@I_b  
agreement for sale 售卖协议;买卖协议 #cD$ DA  
agreement for sale and purchase 买卖协议 ) cOBP}j+  
agreement for the payment of interest 支付利息协议 ?g K|R  
agreement for the repayment of money 还款协议 :[_k .1-+  
agreement of reinsurance 再保险协议 f0g_Gn $  
Agricultural Bank of China 中国农业银行 <[gN4x>'  
air passenger departure tax 飞机乘客离境税 8&x&Ou$("V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /^~)iTwH  
airport tax 机场税 y(C',Xn  
alcohol duty 酒精税 44^jE{,9  
alienation 让与;让渡;转让 ] :](xW%  
alimony 生活费;赡养费 qw|B-lT{:  
All Ordinaries Index [AOI] 所有普通股指数 n%vmo f  
all risks 全险;综合险 "0>AefFd#  
All Sales Record for Stock Market 《股票市场成交报告》 6lr<{k7Nw  
Allied Capital Resources Limited 新联财务有限公司 6: R1jF*eG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^#h ;bX#  
allocation letter 拨款信件 Yv{$XI7  
allocation of fund 分配款项;预留款项 'vZWk eo  
allocation of profit 利润分配;溢利分配 =ZV+*cCC=q  
allocation warrant 拨款令 dt=M#+g  
allotment 分配;配股 lH,/N4 r*&  
allotment notice 股份配售通知;配股通知 [m<8SOMG(  
allotment of shares 股份分配 =':SOO7  
allowable 可获宽免;免税的 o|s|Wm x>u  
allowable business loss 可扣除的营业亏损 8RZqoQDH  
allowable expenses 可扣税的支出 &$pQ Jf  
allowance 免税额;津贴;备抵;准备金 Ni;jMc  
allowance for debts 债项的免税额 EUPc+D3  
allowance for depreciation by wear and tear 耗损折旧免税额 e/)Vx'd`+  
allowance for funeral expenses 殡殓费的免税额 1B{u4w7S4e  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7;#o?6!7  
allowance for repairs and outgoings 修葺及支出方面的免税额 PMj!T \B|  
allowance to debtor 给债务人的津贴 $U^ Ms!'L  
alteration of capital 资本更改 r/+~4W5  
alternate trustee 候补受托人 );p:[=$71  
amalgamation 合并 @&Af [X4s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ){tT B  
ambit of charges 征税范围;收费范围 gHH[QLD=I  
amended valuation 经修订的估值 IV`+B<3  
American Commodities Exchange 美国商品交易所 )\izL]=!t  
American Express Bank Limited 美国运通银行 eN  TKX  
American Stock Exchange 美国证券交易所 {I$zmVG  
amortization 摊销 y&F&Z3t  
amount due from banks 存放银行同业的款项 PC?XE8o  
amount due from banks abroad 存放海外银行同业的款项 DnB :~&Dw  
amount due from holding companies 控股公司欠款 \VAS<?3  
amount due from local banks 存放本港银行同业的款项 2;SiH]HNS  
amount due to banks 银行同业的存款 0n?^I>j  
amount due to banks abroad 海外银行同业的存款 +'g~3A-G  
amount due to holding companies 控股公司存款 -0*z"a9<p8  
amount due to local banks 本港银行同业的存款 DL '{ rK  
amount due to outport banks 外埠银行同业的存款 7*Gg#XQ>(  
amount for note issue 发行纸币的款额 hus9Zv4  
amount of bond 担保契据的款额 Hq <!&  
amount of consideration 代价款额 l8DZ2cw]  
amount of contribution 供款数额 R36A_  
amount of indebtedness 负债款额 :u?L y[x  
amount of principal of the loan 贷款本金额 [-=y*lx %g  
amount of rates chargeable 应征差饷数额 Jj+Hj[(@  
amount of share capital 股本额 u>03l(X6f  
amount of sums assured 承保款额 =kW7|c5Z  
amount of variation 变动幅度 5q}7#{A  
amount of vote 拨款数额 RDu{U(!  
amount payable 应付款额 ~N+H7T.L  
amount receivable 应收款额 o7fJ@3B/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gd[: &h  
analysis 分析 jxgs!B>   
ancillary risk 附属风险 ?$H=n{iW  
annual account 周年帐目;周年帐目报表;年度决算;年结 J}VG4}L  
annual accounting date 年结日期 ]n4G]ybK%  
annual allowance 每年免税额;年积金;年度津贴;年津 5mI}IS|@  
annual balance 年度余额 f5t/=/6>F  
annual disposable income 每年可动用收入 y>JSo9[@  
annual estimates 周年预算 #<R6!"TNoz  
annual fee 年费 @aWd0e]  
annual general meeting 周年大会 E$5A 1  
annual growth rate 年增率;每年增长率 h`MTB!o  
annual long-term supplement 长期个案每年补助金 ]M&KUgz  
annual pensionable emolument 可供计算退休金的年薪 >yt8gw0J  
annual report 年报 vq5o?$:-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -h&KC{Xab  
annual return 周年报表;周年申报表;每年报税表格 (5=B^9{R  
Annual Return Rules 《周年报表规则》 {= T9_c  
annual review of consumer prices 每年消费物价回顾 843O}v'  
annual roll-forward basis 逐年延展方式 P?`a{sl.  
annual salary 年薪 'iEu1! t\0  
annual statement 年度报表;年度决算表 7MwS[N%#  
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 qZh}gu*>  
annuitant 年金受益人 PCiwQ4~  
annuity 年金 4Mv]z^  
annuity contract 年金合约 hyC]{E  
annuity on human life 人寿年金 rIAbr5CG  
antecedent debt 先前的债项 ks(BS k4  
ante-dated cheque 倒填日期支票 J4m2|HK  
anticipated expenditure 预期开支 vqJq=\ .m  
anticipated net profit 预期纯利 ~|8-Mo1ce  
anticipated revenue 预期收入 2fMKS  
anti-inflation measure 反通货膨胀措施 S,qEKWyLd  
anti-inflationary stance 反通货膨胀立场 jtQ}  
apparent deficit 表面赤字 OP\m~1  
apparent financial solvency 表面偿债能力 mq oB]H,  
apparent partner 表面合伙人 nW_cjYS%  
application for personal assessment 个人入息课税申请书 \2y [Hy?  
application of fund 资金应用 LVBE+{P\5?  
application to release as liquidator and to destruct the books of accounts and documents )SWLX\b  
申请免除清盘人职务及毁灭帐簿与文件 ![aa@nOSa  
appointed actuary 委任精算师 8/ PS#dM\  
appointed auditor 委任核数师;委任审计师 #HmZe98[%  
appointed trustee 委任的受托人 v4X)R "jJ  
appointer 委任人 yz^Rm2$f9  
apportioned pro rata 按比例分摊 mW 'sdb  
apportionment 分配;分摊 '0jn|9l58  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dq9*il;'  
apportionment formula 分摊方程式 rc7^~S]5  
apportionment of estate duty 遗产税的分摊 HV8=b"D"  
appraisal 估价;评估 AP/#?   
appreciable growth 可观增长 PI$K+}E  
appreciable impact 显着影响 ~y8KQ-1n"  
appreciable increase 可观增长 Na$[nv8qh  
appreciation 增值;升值 h%>yErs  
appreciation against other currencies 相对其他货币升值 (cm8x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EVDcj,b"^  
appreciation tax 增值税 V%[34G  
appropriation 拨款;拨用;拨付 'DtC=  
appropriation account 拨款帐目 9 kLA57  
Appropriation Bill 拨款法案 }<=_&n  
appropriation-in-aid system 补助拨款办法 "<yJ<lS&>  
approved assets 核准资产 fnJt8Y4  
approved basket stock 认可一篮子证券 gH|:=vfYUR  
approved budget 核准预算 7Nlk:f)*-  
approved charitable donation 认可慈善捐款 >AUzsQ  
approved charitable institution 认可慈善机构 %<^j=K= 0  
approved currency 核准货币;认可货币 A\)~y{9bQ  
approved estimates 核准预算 BKd?%V8:Q  
approved estimates of expenditure 核准开支预算 +W}6o3x~  
approved overseas insurer 核准海外保险人 VqnM>||  
approved overseas trust company 核准海外信托公司 t`E e/L%  
approved pooled investment fund 核准汇集投资基金 ?=V;5H.  
approved provident fund scheme 认可公积金计划 Z6IWQo,)Rh  
approved provision 核准拨款 DN;3VT.-  
approved redeemable share 核准可赎回股份 z?'z{+HY  
approved regional stock 认可地区性证券 V&J'2Lq  
approved retirement scheme 认可退休金计划 i^"!"&tW#  
approved subordinated loan 核准附属贷款 Nh"U~zlh  
arbitrage 套戥;套汇;套利 g0:{{w  
arbitrageur 套戥者;套汇者 zx;~sUR;  
arbitrary amount 临时款项 Ex@o&j\93  
arrangement 措施;安排;协定  /J[s5{  
arrears 欠款 QEc4l[^{.B  
arrears of pay 欠付薪酬 M^jEp  
arrears of revenue 逾期未收税款;逾期未收的帐项 -qdt$jIM  
articles of association 组织章程;组织细则;组织章程细则 28LYGrB  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1SSS0&  
ascertainment of profit 确定利润 j. mla  
"Asia Clear" “亚洲结算系统” p|Nh:4iN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @k-iy-|3 )  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  a S ,  
Asian Development Fund [ADF] 亚洲发展基金 "43F.!P  
Asian dollar bond 亚洲美元债券 V$3`y=8  
Asian dollar market 亚洲美元市场 [Lq9lw&   
Asian dollar rate 亚洲美元利率 ;={3H_{3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ].Xh=7&2{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1EA#c>I$  
asked price 沽盘;喊价;索价;卖方报价 d VyT`  
assessable income 应评税入息 3U%kf<m=  
assessable loss 应评税亏损 1;eWnb(  
assessable profit 应评税利润 W}M 3z  
assessable value 应评税值 cr~.],$Om  
assessed profit 估定利润 U[W &D%'  
assessed value 经评估价值 dK>sHUu  
assessment 评税;评定;估价;评税单 /n1L},67h  
assessment number 评税编号;估价编号 Q+ZZwqyxD  
assessment of additional tax 补加税评税 hd@jm^k  
assessment of performance 业绩评估;实绩评价 3>mAZZL5[  
Assessor 评税主任 j?1wP6/NP  
asset price bubbles 资产价格泡沫 *1,4#8tB  
asset-backed securities 具资产保证的证券 IO<Ds#(  
assets accretion 资产增值 Ix+eP|8F  
assets and liabilities 资产与负债 0HN%3AG]  
assets betterment statement 资产递增表;资产改进表 %{ory5  
assets lending 实物放款;有抵押贷款 #|=Q5"wU  
assets of the company passing on the death 死者去世时转移的公司资产 /cZTj!M  
assets pledged as security for liabilities 用作负债抵押的资产 I %|;M%B  
assets portfolio 资产投资组合 in`|.#  
assets price 资产价格 bL/DjsZ@  
assets quality 资产质素 8yk4#CZ  
assets realization 资产变现 L5r02VzbD  
assets refinancing arrangement 资产再集资安排 XvVi)`8!u  
assets securitization 资产证券化 +`uNO<$~f  
assets situated outside Hong Kong 在香港以外地方的资产 c/E'GG%Q%  
assets stripping 削减资产;拆卖资产 _RE;}1rb,  
assets value 资产值 vH/RP  
assignee 承让人  w>\_d  
assignment 转让;转让书;转让契 -quJX;~  
assignment of interest 权益转让 2@Oz_?O=  
assignment of letters patent and trade mark 专利证书及商标转让 J;'H],w}f  
assignment of property 物业转让;物业转让书 5}Z>N,4  
assignment right 转让权 5&qBG@Hw]  
assignor 转让人 Z?u}?-b1\H  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3%)@c P:?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (C0Wty  
associate member 附属会员 I>{o]^xw-D  
associated body corporate 相联法人团体 U7HfDDh  
associated company 相联公司;联属公司 +QP(ATdM  
associated corporation 相联法团 oSIP{lfp2Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] EVP{7}K1  
公认会计师公会〔英国〕 "r1 !hfIYf  
Association of Futures Exchange Brokers 香港期货经纪协会 2}15FXgN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 '3?-o|v@D  
association of underwriters 承保人组织 nf1O8FwRb  
assumption of control 接管 wV-9T*QrM  
assurance 担保;保险;转易;转易书 <!F".9c@A  
assurance of interest 权益的转易 "RgP!  
at 19XX price 按一九XX年价格计算 AkCy C1  
at a discount 按赔价计算;按贴水价格计算;打折扣 a(X V~o  
at a premium 按溢价计算;按升水价格计算 l+j !CvtI  
at call 通知付款;按通知 ,0{x-S0jX<  
at constant market price 按固定市价计算 <<R2 X1  
at constant price 按固定价格计算 w|abaMam  
at cost 按成本计算 A?h o<@^  
at current market price 按当时市价计算;按现时市价计算 u~PZK.Uf0  
at current price 按当时价格计算;按现时价格计算 KW$.Yy  
at factor cost 按要素成本计算;按生产要素成本计算 _|T{2LvwT  
at money-of-the-day price 按付款当日价格计算 \i+Ad@)  
at or better 按指定或较佳价位〔买卖指令〕 #x`K4f)  
at par 按面值计算;平价 |AS~sjWSJ  
at sight 见票即付 ae" o|Q  
at the close 按收市盘 A]ZQ?- L/  
at the opening 按开市盘 LW k/h 1  
attestation 见证;见证条款 W8F@nY  
at-the-money option 平价期权 GL~ Wnt  
attorney 受权人;受托代表人 -fp/3-  
attornment 新拥有人承认书 o`G6!  
attributable profit 可归属利润 -ijzo%&qA  
attributable share value 可归属股份价值 cbl>:ev1h  
Auckland Stock Exchange 奥克兰证券交易所 _D$1CaAYo  
auction 拍卖 +;4;~>Y  
auctioneer 拍卖商 QAAuFZs  
audit 审计;核数 yzZzaYv "/  
Audit Commission 审计署 ;tQ(l%!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;YSe:m*  
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〕 T}/|nOu 5  
audit review 帐目审查 @Ne&%F?^Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wY ??#pS  
audited account 审计帐目;经审计的帐目 uQ|LkL%< ^  
audited annual account 经审计的周年帐目 4ETHaIiWp  
audited balance sheet 经审计的资产负债表 TU': Rt  
auditor 核数师;核数主任;审计师 {{?MO{Mh*  
auditor's certificate 核数师证明书;审计师证明书 (V1;`sI8  
auditor's report 核数师报告;审计师报告 w 62m}5eA  
Aussie bond 澳元债券 [XttT  
austerity budget 紧缩预算 (H"{r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  q*94vo-  
Australia All Ordinaries Index 澳洲所有普通股票指数 $41<ldJ  
Australian Dollar [AUD] 澳元 "?<(-,T  
Australian Options Market 澳大利亚期权市场 /GX>L)  
Australian Securities Commission 澳洲证券事务监察委员会 ]=9 d'WL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oUO3,2bn  
Australian Stock Exchange 澳大利亚证券交易所  ? 8/r=  
Austrian Schilling [ATS] 奥地利先令 W?"l6s  
authentication 认证;鉴证 m(o`;  
authority to purchase 委托购买证;委购书 w]nt_xj  
authorization 认可;核准;授权;授权书 $-u c#57  
authorization by direction 指示授权 Hpa6; eT  
authorization by instruction 指令授权 &iZt(XD  
authorization by warrant 令状授权 p(nO~I2E  
authorization of unit trust 单位信托的认可 TspX7<6r  
authorized agent 指定代理人  Na@;F{  
authorized capital 法定资本 \o=9WKc  
authorized clerk 出市员 #Hz9@H  
authorized dealer 认可交易商 ` &bF@$((  
authorized financial institution 认可财务机构 kvuRT`/  
authorized fund 认可基金 6212*Z_Af  
authorized fund house 获授权的基金公司;认可基金公司 'n>44_7L  
authorized institution 认可机构 %hN(79:g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,i|K} Y&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^/$dSXKF  
authorized insurer 获授权保险人;获认可承保人 Y652&{>q  
authorized investment 特准投资项目 ID`Ot{ y  
authorized person 获授权人 lJN#_V0qW  
authorized representative 获授权代表 <Np Mv!g  
authorized share capital 法定股本 l1|*(%p?X  
automated quotation system 自动报价系统 F(zCvT   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |vm-(HY!  
自动交易系统〔香港期货交易所有限公司〕 :3XvHL0rx  
automatic adjustment mechanism 自动调整机制 Ly3!0P.<  
automatic adjustment system 自动调整系统 F_g(}wE# q  
Automatic Clearing House 自动票据交换所 uD?RL~M  
automatic exchange rates accumulation system 自动化汇率累集系统 ms;zC/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $y,KDR7^  
automatic teller machine [ATM] 自动柜员机 G6qZ>-GiL  
autopay 自动转帐 4M>pHz4  
available assets 可用资产 -:p VDxO  
available fiscal reserve 现存财政储备 Z.!<YfA)  
available profit 可用利润  B9y5NX  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lR7;{zlSf'  
average 平均;平均数;海损 gK;dfrU.8Y  
average basic salary 平均基本薪金 ("PZ!z1m1  
average consumer expenditure 平均消费开支;一般消费开支 X@}7 # Vt  
average cost 平均成本 fZr{x$]N0  
average cost of land production 增辟土地平均成本 qTRP2rH,L&  
average daily turnover 平均每日成交额 uL-kihV:-  
average daily wage rate 平均每日工资率 \)wVO*9*0  
average expenditure pattern 平均开支模式 2;*G!rE&*`  
average growth rate 平均增长率 0tL5t7/Gr  
average net fixed assets 固定资产平均净值 d }fd^x/  
average of relatives 相对价格平均数 Sz<:WY/(x  
average price 平均价格 Gey-8  
average propensity to consume 平均消费倾向;一般消费倾向 _<jU! R  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,mvFeo;@f  
average rate 平均率 H)E,([   
average revenue 平均收入;平均收益 g.Qn,l]X/p  
average stock 平均库存;平均存货 6Iv};f"Y  
average yearly rent 平均年租 a@&qdp  
avoidance of double taxation 避免双重课税 TCzlu#w  
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 @ N'P?i  
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