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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: }v|[h[cZ  
A share A股;甲类股份 ^`C*";8Q  
abatement of tax 减税;减扣免税额 &^Q~G>A  
ABN AMRO Bank N.V. 荷兰银行 /U Rj$ |  
above-the-line expenditure 线上项目支出;经常预算支出 C @[9 LB  
above-the-line receipt 线上项目收入;经常预算收入  9%hB   
ABSA Asia Limited 南非联合亚洲有限公司 -T="Ml &  
absolute change 绝对数值变更 s_e#y{ {C2  
absolute expenditure 实际开支 X]qp~:4G  
absolute guideline figure 绝对准则数字 kO\&mL& qD  
absolute interest 绝对权益 kTe<1^,m  
absolute order of discharge 绝对破产解除令 FU3IK3}  
absolute profit margin 绝对利润幅度 <8}9s9Nk  
absolute value 实值;绝对值 T)?@E/VaS  
absolutely vested interest 绝对既得权益 WlJRKM2  
absorbed cost 已吸收成本;已分摊成本 <zWQ[^  
absorption 吸收;分摊;合并 Bf}0'MK8zQ  
absorption rate 吸收率;摊配率;分摊率 r -DD*'R  
ACB Finance Limited 亚洲商业财务有限公司 4xC6#:8  
acceptable form of reciprocity 合理的互惠条件 !P3tTL!*L  
acceptable rate 适当利率;适当汇率 kJ:5msKwC  
acceptance agreement 承兑协议 (TK cSVR  
acceptance for honour 参加承兑 G37L 9IG-M  
acceptor 承兑人;接受人;受票人 ^rZ+H@p:6  
acceptor for honour 参加承兑人 J'&? =|  
accident insurance 意外保险 ^|axtVhMO  
Accident Insurance Association of Hong Kong 香港意外保险公会 X=RmCc$:  
accident insurance scheme 意外保险计划 78}%{7YY  
accident year basis 意外年度基准 iO#xIl<  
accommodation 通融;贷款 Czl 8Q oH  
accommodation bill 通融票据;空头票据 +/^q"/f F  
accommodation party 汇票代发人 &b:Zln.j  
account balance 帐户余额;帐户结余 #B{F{,vlu,  
account book 帐簿 =$`")3y3  
account collected in advance 预收款项 (#>5j7i8#  
account current book 往来帐簿 .6]cu{K(  
account of after-acquired property 事后取得的财产报告 W;j)ux7jMY  
account of defaulter 拖欠帐目 ntUVhIE0  
account payable 应付帐款 !Kn+*'#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 cF6@.)  
account receivable 应收帐款 (>% Vj  
account receivable report 应收帐款报表 )FiU1E  
account statement 结单;帐单;会计财务报表 .St h  
account title 帐户名称;会计科目 %JU23c*  
accountant's report 会计师报告 a*@Z^5f  
Accountant's Report Rules 会计师报告规则 60gn`s,,  
accounting and auditing procedure 会计与审计程序;会计与核数程序 mTu9'/$(  
Accounting Arrangements 《会计安排》 5 BG&r*U  
accounting basis 会计基础 CKK5+  
accounting by Official Receiver 破产管理署署长呈交的帐目 W;*vcbP  
Accounting Circular 《会计通告》 EG=>F1&M  
accounting class 会计类别 W5yu`Br  
accounting date 记帐日期;会计结算日期 +2enz!z#k  
accounting for money 款项核算 r/w@Dh]{_  
Accounting Officer 会计主任 -&^(T  
accounting period 会计报告期;会计期 {;gWn' aq  
accounting policy 会计政策;会计方针 @MVZy  
accounting practice 会计惯例 DWO:  
accounting principle 会计准则 0iq$bT|  
accounting record 会计记录 z~;qDf|I  
accounting report 会计报告 { ^k,iTx   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W_lNvzag  
Accounting Society of China 中国会计学会 X=}0+W  
accounting statement 会计报表 @)Y7GM+^  
accounting system 会计制度;会计系统 YS6az0ie  
accounting transaction 会计事项;帐务交易 MA QY/s~F  
accounting treatment 会计处理 ^Rh~+  
accounting year 会计年度 {:+^[rer j  
accretion 增值;添加 U/l ra&P  
accrual 应计项目;应累算数目 Y'":OW#oN  
accrual basis 应计制;权责发生制 DdW8~yI&  
accrual basis accounting 应计制会计;权责发生制会计 745PCC'FK  
accrue 应累算;应计 lY,1 w  
accrued benefit 应累算利益 0|k[Wha#  
accrued charges 应计费用 /9gMcn9EB  
accrued cumulative preference share dividend 应累算的累积优先股股息 JVCgYY({KQ  
accrued expenses 应累算费用 !I  P*  
accrued interest payable 应付利息;应计未付利息 I!@` _Q9N  
accrued interest receivable 应收利息;应计未收利息 (8/xSOZ[  
accrued right 累算权益 |W[rywxx  
accruing profit 应累算的利润 J@-9{<  
accumulated fiscal reserve 累积财政储备 @Kb~!y@G  
accumulated profit 累积利润;滚存溢利 }tq9 /\  
accumulated reserve 累积储备 rkXSy g b  
accumulation of surplus income 累积收益盈余  X0L{#U  
acquired assets 既得资产 O  
acquisition 收购;购置;取得 U5s]dUs (  
acquisition cost 购置成本 'GT`% ck  
acquisition expenses 购置费用 )^xmy6k  
acquisition of 100% interest 收购全部股权 1a4$. {  
acquisition of control 取得控制权 !0_Y@>2  
acquisition of fixed assets 购置固定资产 V,,iKr@TG  
acquisition of shell “买壳” "lAS <dq  
acquisition price 收购价 FV,SA3  
act of God 天灾 mjc:0hH  
acting partner 执事合伙人 09i[2n;O  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7guxkN#  
active partner 积极参与的合伙人 Unk+@$E&  
active trading 交投活跃 4H '&5  
actual circulation 实际流通 %^A++Z$`  
actual cost 实际成本 qa#F}aGd  
actual expenditure 实际开支;实际支出 ^DJ U99  
actual income 实际入息;实际收入;实际收益 T!$HVHh&,}  
actual market 现货市场 LZ$!=vg4  
actual price 现货价;实际价格 `84yGXLK  
actual profit 实际利润 x$4'a~E  
actual quotation 实盘;实际价位;实际报价 XAkl,Y  
actual year basis 按实际年度计算 3mpjSL  
actuals 实货 _3JTHf<+  
actuarial investigation 精算调查 CKx}.<_  
actuarial principle 精算原则 6 d6SP)|j  
actuarial report 精算师报告 M6n.uho/  
Actuarial Society of Hong Kong 香港精算学会 I#%-A  
actuarial valuation 精算师估值 I<f M8t.Y>  
actuary 精算师 &Kwt vUN{  
ad referendum agreement 暂定协议;有待覆核的协定 Q4 S8NqE  
ad valorem duty 从价税;按值征税 D7wWk ,B  
ad valorem duty system 从价税制 e70*y'1fu  
ad valorem fee 从价费 %oQj^r!Xd  
ad valorem tariff 从价关税 1EB`6_>y  
additional allowance 额外免税额 s^< oU  
additional amount for unexpired risk 未过期风险的额外款额 P]^] T}5  
additional assessable profit 补加应评税利润 J]e&z5c  
additional assessment 补加评税 2j|Eh   
additional commitment 额外承担 ".=EAXVU  
additional commitment vote 额外承担拨款 OC.@C}u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M3;B]iRQD  
additional dependent parent allowance 供养父母额外免税额 ->UrWW^  
additional provision 额外拨款 v.J#d>tvf  
additional stamp duty 附加印花税 ~KvCb3~X  
additional tax 补加税罚款;补加税款 $'wl{D"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7 |A,GH  
adjudged bankrupt 被裁定破产 y+<HS]vyV  
adjudicated bankrupt 裁定破产人 n_Dhq(.  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l"Q8`  
adjudication of bankruptcy 裁定破产;宣告破产 m5*RB1  
adjudication of insolvency 裁定无力偿还债务 3._fbAN%e  
adjusted actual 经调整的实数;调整后的实数  \ Ld7fP  
adjusted current assets 经调整的流动资产;调整后的流动资产 chbs9y0  
adjusted figure 经调整的数字;调整后的数额 X+ jSB,  
adjusted liabilities 经调整的负债;调整后的负债 Vy VC#AK,  
adjusted loss 经调整的亏损;调整后的亏损 /PlsF  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 xR3A4m  
adjusted profit 经调整的利润;调整后的利润 "a7d`l:  
adjusted surplus 经调整的盈余额;调整后的盈余额 :7zI!edu  
adjusted value 经调整的价值;调整后的价值 64cmv}d_  
adjustment 调整;修订;理算〔保险〕 it@s(1EO#  
adjustment centre 调剂中心 D=$<E x^p  
adjustment lag 调整过程的时间差距;调整时差 ml2HA4X&$Y  
adjustment mechanism 调整机制 8V= o%[t  
adjustment of loss 亏损调整 fq'Of wT  
adjustment process 调整过程;调整程序 ~1oD7=WN  
adjustment range 调整幅度 C_/oORvK  
administered exchange rate 受管制汇率 a6OT2B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A |B](MW%O  
administration expenses 行政费用 1d6pQ9 N  
administration fee 手续费;行政费 |ouk;r24V  
administration in bankruptcy 破产管理 Uw!v=n3#!  
administration order 遗产管理令 WF7RMQ51j  
administrator 管理人;遗产管理人 J0k~%   
administrator of the estate 遗产管理人 kp|reKM/  
admission of debt 债项承认书 5;*C0m2%i  
admission of proof 接纳债权证明 k-/$8C  
advance 放贷款项;垫付款项;预支款项;预付款项 uVocl,?.L  
advance account 暂支帐目;预付款帐户 5s9~rm  
advance compensation 预付补偿金 qZ.\GHS  
advance from shareholder 股东垫款 {lA@I*_lj  
advance pending reimbursement 预支以待日后付还 mdd~B2"el  
advanced economy 先进经济体系 JB7]51WH@  
advancement 预付;预付财产 &}ow-u9c3  
advances warrant 垫款令 /uWON4  
advancing 贷出 YL+W 4 ld  
adverse balance 逆差 RPu-E9g@  
adverse exchange 逆汇 `:&{/|uP7  
advertisement addressed to shareholders 在报章刊登的致股东通告 -p }]r  
advice for collection 托收通知书 '1+ Bgf  
advice of drawing 提款通知书;汇票通知书 (46)v'?  
advice of payment 付款通知 bPEAG=l"-  
Advisory Committee [Securities and Futures Commission] Fei$94 a  
谘询委员会〔证券及期货事务监察委员会〕 ,>Q,0bVhH0  
Advisory Committee on Diversification 经济多元化谘询委员会 5sH ee,  
affidavit 誓章;遗产申报誓章 U+z&jdnhDR  
affidavit of no receipt 述明无收款的誓章 Wil +"[Ge  
affiliate 联号;联营公司;附属公司 2=  _.K(  
affiliated company 附属公司;联号;联营公司 #"|Ey6&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 cVMTT]cj1  
affordability 负担能力 ~H.;pJ{ 8  
African Development Bank [AfDB] 非洲开发银行 \a#2Wm  
after-acquired property 事后取得的财产 8I'?9rt2M  
after-hours dealing 市后交易 bYz:gbs]4|  
after-tax profit 税后盈利;税后利润;税后溢利 7%tn+  
agency agreement 代理协议 &fcRVku  
agency expenses 代理机构的开支 U"Y$7~  
agency fee 代理费 QB7<$Bp  
Agency Law 《代理法》 { !w]t?h  
agent 代理人;承销人 l6~eb=u;9g  
agent of company 公司代理人 p5*Y&aKj  
agent's fee 代理人费;经纪费 $FoNEr&q  
aggregate 总计;总数;总体数字 9"rATgN1  
aggregate amount 总款额;总额 px*MOHq K  
aggregate assets and liabilities 总体资产与负债 Z7Kc`9.0|  
aggregate at constant price 按固定价格计算的总体数字 5R4 dN=L*1  
aggregate demand 总需求 9M6&+1XE  
aggregate gross position 总持仓量 _> *"6  
aggregate limit 总限额 q/Q*1  
aggregate of salaries tax 合计薪俸税 e :#\Oh  
aggregate performance 总体表现;总体业绩 @RjLDj+)S  
aggregate supply 总体供应 v{9eEk1  
aggregate surplus 总盈余 O;w';}At  
aggregate total 整体总额 ^6=nL<L  
aggregate value 总值;合计价值 SFjN 5u  
aggregated basis 合计基准 q&vr;f B2  
aggregated net chargeable income 合计应课税入息实额 j<c_*^/'9  
aggregation 合并计算;合计;总和 T M+7>a$  
aggregation of incomes of husband and wife 夫妇入息合并计算 8L#sg^1V  
aggregation of property 财产的总和 D`ZYF)[}J  
agio 差价;贴水 r`=d4dK-  
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》 mVxS[Gq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )9*WmFc+#  
《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》 *]LM2J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NH{0KZ R  
《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》 uJ[dO}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \Tc$P#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S&a 44i  
agreement for a settlement 授产协议 g {00i  
agreement for assignment 转让协议 7"gy\_M  
agreement for sale 售卖协议;买卖协议 t((0]j^  
agreement for sale and purchase 买卖协议 vm(% u!_P  
agreement for the payment of interest 支付利息协议 Co'dZd(  
agreement for the repayment of money 还款协议 A9"ho}<  
agreement of reinsurance 再保险协议 -kJ`gdS  
Agricultural Bank of China 中国农业银行 8?PNyO-Wt5  
air passenger departure tax 飞机乘客离境税 gw H6r3=y(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =0Nd\  
airport tax 机场税 'b-}KDP  
alcohol duty 酒精税 X0m\   
alienation 让与;让渡;转让 EfOJ%Xr[,l  
alimony 生活费;赡养费 1&dWt_\  
All Ordinaries Index [AOI] 所有普通股指数 m^wYRA.  
all risks 全险;综合险 qwN-VCj  
All Sales Record for Stock Market 《股票市场成交报告》 oOuWgr]0  
Allied Capital Resources Limited 新联财务有限公司 u~K4fP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7&X^y+bMe6  
allocation letter 拨款信件 9N9;EY-U  
allocation of fund 分配款项;预留款项 =KX:&GU  
allocation of profit 利润分配;溢利分配 NK#f Gz*,(  
allocation warrant 拨款令 k?_Miqr  
allotment 分配;配股 qp7>_B  
allotment notice 股份配售通知;配股通知 NJ|8##Z>  
allotment of shares 股份分配 GSk;~^l  
allowable 可获宽免;免税的 -G{}8GM  
allowable business loss 可扣除的营业亏损 #{0c01JZ  
allowable expenses 可扣税的支出 RJ0w3T]7  
allowance 免税额;津贴;备抵;准备金 ;lP)  
allowance for debts 债项的免税额 ]g:VvTJ;?  
allowance for depreciation by wear and tear 耗损折旧免税额 mX %;  
allowance for funeral expenses 殡殓费的免税额 Mq$e5&/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BsxQW`>^y  
allowance for repairs and outgoings 修葺及支出方面的免税额 f;QWlh"9  
allowance to debtor 给债务人的津贴 NbSwn}e_  
alteration of capital 资本更改 =x=#Etj|  
alternate trustee 候补受托人 |S/nq_g]  
amalgamation 合并 =l {>-`:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5{{u #W%=  
ambit of charges 征税范围;收费范围 %KqXtc`O  
amended valuation 经修订的估值  MgA6/k  
American Commodities Exchange 美国商品交易所 u{HB5QqK  
American Express Bank Limited 美国运通银行 4-s Uy  
American Stock Exchange 美国证券交易所 t; "o,T  
amortization 摊销 'l2`05   
amount due from banks 存放银行同业的款项 9Czc$fSSt  
amount due from banks abroad 存放海外银行同业的款项 Ur_~yX]Mo  
amount due from holding companies 控股公司欠款 m+CvU?)gJ  
amount due from local banks 存放本港银行同业的款项 [N{Rd[{QTL  
amount due to banks 银行同业的存款 z55P~p  
amount due to banks abroad 海外银行同业的存款 ?L'ijzP  
amount due to holding companies 控股公司存款 2nk}'HBe  
amount due to local banks 本港银行同业的存款 pm^[ve  
amount due to outport banks 外埠银行同业的存款 NKO5c?ds  
amount for note issue 发行纸币的款额 k5|h8%h8  
amount of bond 担保契据的款额 x#U?~6.6  
amount of consideration 代价款额 ]GRPxh  
amount of contribution 供款数额 nNf/$h#;O  
amount of indebtedness 负债款额 o: qB#8X  
amount of principal of the loan 贷款本金额 \T>f+0=4  
amount of rates chargeable 应征差饷数额 e)O6k7U$  
amount of share capital 股本额 nXXyX[c4e  
amount of sums assured 承保款额 ^IY1^x  
amount of variation 变动幅度 \=1k29O  
amount of vote 拨款数额 =Bl#CE)X  
amount payable 应付款额 H~fZA)W 4Y  
amount receivable 应收款额 $kg!XT{ V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O]`CSTv'_  
analysis 分析 j$BM$q/c  
ancillary risk 附属风险 F?3a22Zg#  
annual account 周年帐目;周年帐目报表;年度决算;年结 >AJtoJ=j  
annual accounting date 年结日期 s<tdn[d  
annual allowance 每年免税额;年积金;年度津贴;年津 yo3'\I  
annual balance 年度余额 gFJd8#6t  
annual disposable income 每年可动用收入 /&a[D 2  
annual estimates 周年预算 VcA87*pel  
annual fee 年费 YaDr6)  
annual general meeting 周年大会 Sky!ZN'I  
annual growth rate 年增率;每年增长率 Xrc0RWXB8  
annual long-term supplement 长期个案每年补助金 7\<#z|  
annual pensionable emolument 可供计算退休金的年薪 c)+IX;q-C  
annual report 年报 0Kq\ oMn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T-uI CMEf  
annual return 周年报表;周年申报表;每年报税表格 5_#wOz0u$  
Annual Return Rules 《周年报表规则》 M{1't  
annual review of consumer prices 每年消费物价回顾 ]=7}Y%6  
annual roll-forward basis 逐年延展方式 l\JoWL  
annual salary 年薪 )FYz*:f>&  
annual statement 年度报表;年度决算表 NbSkauF~b  
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 X^7bOFWE  
annuitant 年金受益人 zq8LQ4@ay  
annuity 年金 [*Wq6n  
annuity contract 年金合约 C([TolZ  
annuity on human life 人寿年金 >^{}Hjt  
antecedent debt 先前的债项 $s5LzJn  
ante-dated cheque 倒填日期支票 V_$BZm%8J  
anticipated expenditure 预期开支 L6O* aZ|  
anticipated net profit 预期纯利 5f jmr  
anticipated revenue 预期收入 fMy7pXa_  
anti-inflation measure 反通货膨胀措施 b~z1%?  
anti-inflationary stance 反通货膨胀立场 ">j}!n 8J  
apparent deficit 表面赤字 <%B sb}h,  
apparent financial solvency 表面偿债能力 9Y3_.qa(.  
apparent partner 表面合伙人 c\065#f!  
application for personal assessment 个人入息课税申请书 >iDV8y  
application of fund 资金应用 `a*[@a#  
application to release as liquidator and to destruct the books of accounts and documents $b QD{ {  
申请免除清盘人职务及毁灭帐簿与文件 N[~ RWg  
appointed actuary 委任精算师 iG!tRNQ{y  
appointed auditor 委任核数师;委任审计师 Dqs{ n?@n  
appointed trustee 委任的受托人 $_onSYWr  
appointer 委任人 %@Bl,!BJ,  
apportioned pro rata 按比例分摊 !X*+Ct^  
apportionment 分配;分摊 Vr+X!DeY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l q~^&\_#  
apportionment formula 分摊方程式 oqc89DEbJ  
apportionment of estate duty 遗产税的分摊 An{`'U(l  
appraisal 估价;评估 qk<(iVUO  
appreciable growth 可观增长 kFg@|#0v9  
appreciable impact 显着影响 gG!L#J?  
appreciable increase 可观增长 c_"]AhV~Mg  
appreciation 增值;升值 9LI #&\lba  
appreciation against other currencies 相对其他货币升值 |7LhE+E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 . K s%ar  
appreciation tax 增值税 L'iENZ I$  
appropriation 拨款;拨用;拨付 tURjIt,I  
appropriation account 拨款帐目 @G@,)`p4?  
Appropriation Bill 拨款法案 )v !GiZ" 7  
appropriation-in-aid system 补助拨款办法 J^m#984  
approved assets 核准资产 E_[|ZrIO&*  
approved basket stock 认可一篮子证券 d kVF  
approved budget 核准预算 dDK4I3a  
approved charitable donation 认可慈善捐款 #N.W8mq  
approved charitable institution 认可慈善机构 |4^us|XY  
approved currency 核准货币;认可货币 UzTFT:\  
approved estimates 核准预算 0K<y }  
approved estimates of expenditure 核准开支预算 {OtD+%  
approved overseas insurer 核准海外保险人 c07'mgsU  
approved overseas trust company 核准海外信托公司 pnl7a$z  
approved pooled investment fund 核准汇集投资基金 Uus%1hC%a  
approved provident fund scheme 认可公积金计划 ?%-VSL>$w=  
approved provision 核准拨款 Up*1j:_O  
approved redeemable share 核准可赎回股份 ND $m|V-C  
approved regional stock 认可地区性证券 I|8'#QX  
approved retirement scheme 认可退休金计划 0}tf*M+a  
approved subordinated loan 核准附属贷款 2.)xWCG  
arbitrage 套戥;套汇;套利 c5C 2xE}T  
arbitrageur 套戥者;套汇者 094~  s  
arbitrary amount 临时款项 WT;4J<O/  
arrangement 措施;安排;协定 .0+=#G>  
arrears 欠款 :Aj8u\3!@  
arrears of pay 欠付薪酬 GrPKJ~{6  
arrears of revenue 逾期未收税款;逾期未收的帐项  ieo Naq  
articles of association 组织章程;组织细则;组织章程细则 Fjch<gAofS  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &\),V1"  
ascertainment of profit 确定利润 s\O4D*8  
"Asia Clear" “亚洲结算系统” -!V+>.Oh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Hz~?"ts@;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yz7H@Y2i  
Asian Development Fund [ADF] 亚洲发展基金 q$RJ3{Sf  
Asian dollar bond 亚洲美元债券 6Y9FU  
Asian dollar market 亚洲美元市场 ,\8F27  
Asian dollar rate 亚洲美元利率 a@4 Z x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p)2 !_0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ck.LsL-  
asked price 沽盘;喊价;索价;卖方报价 rH Y SS0*3  
assessable income 应评税入息 G8AT] =  
assessable loss 应评税亏损 paCC'*bv  
assessable profit 应评税利润 :x88  
assessable value 应评税值 6bPoC$<Z  
assessed profit 估定利润 w1U2cbCr/  
assessed value 经评估价值 wzX(]BG  
assessment 评税;评定;估价;评税单 [.:SV|AF#  
assessment number 评税编号;估价编号 K ?uH Am  
assessment of additional tax 补加税评税 jEU`ko_  
assessment of performance 业绩评估;实绩评价 Xf 0)i  
Assessor 评税主任 v3\ |  
asset price bubbles 资产价格泡沫 B\^myg4  
asset-backed securities 具资产保证的证券 )c*NS7D~f  
assets accretion 资产增值 0APh=Alq  
assets and liabilities 资产与负债 ^i+ d3  
assets betterment statement 资产递增表;资产改进表 5>CmWMQ  
assets lending 实物放款;有抵押贷款 (B+CI%= D  
assets of the company passing on the death 死者去世时转移的公司资产 Q+bZZMK5,U  
assets pledged as security for liabilities 用作负债抵押的资产 "- 2HKs  
assets portfolio 资产投资组合 }OZut!_  
assets price 资产价格 l/*NscYtQ  
assets quality 资产质素 6="Qwrk  
assets realization 资产变现 0SS,fs<w3  
assets refinancing arrangement 资产再集资安排 J n>3c  
assets securitization 资产证券化 P'}WmE'B}F  
assets situated outside Hong Kong 在香港以外地方的资产 C?dQ QB$  
assets stripping 削减资产;拆卖资产 Odn`q=  
assets value 资产值 )T0%<(J  
assignee 承让人 \iL{q^Im  
assignment 转让;转让书;转让契 py|ORVN(Z  
assignment of interest 权益转让 z3Id8G&>  
assignment of letters patent and trade mark 专利证书及商标转让 =#=<%HPT  
assignment of property 物业转让;物业转让书 @kh:o\  
assignment right 转让权 '0b!lVe  
assignor 转让人 n<,:;0{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <DeC^[-P  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3bK.8  
associate member 附属会员 |NMf'$  
associated body corporate 相联法人团体 x)}.@\&%  
associated company 相联公司;联属公司 &JUHm_wd&S  
associated corporation 相联法团 fI<|]c}P&J  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1Jm'9iy3  
公认会计师公会〔英国〕 o,NTI h  
Association of Futures Exchange Brokers 香港期货经纪协会 vM3 b\yp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |-)2 D=P  
association of underwriters 承保人组织 3[{RH*nHD  
assumption of control 接管 wqnrN6$jf  
assurance 担保;保险;转易;转易书  eeMeV>  
assurance of interest 权益的转易 sOVbz2 \yb  
at 19XX price 按一九XX年价格计算 ;15 j\{r  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]`+J!G,  
at a premium 按溢价计算;按升水价格计算 U3 t$h  
at call 通知付款;按通知 ]S0tK  
at constant market price 按固定市价计算 ioW&0?,Ym  
at constant price 按固定价格计算 Z:(Zy  
at cost 按成本计算 1 lZRi-P  
at current market price 按当时市价计算;按现时市价计算 [LF<aR5  
at current price 按当时价格计算;按现时价格计算 ^QG;:.3v  
at factor cost 按要素成本计算;按生产要素成本计算 h4,g pV>t  
at money-of-the-day price 按付款当日价格计算 9M12|X\]8  
at or better 按指定或较佳价位〔买卖指令〕 }+@GgipyO.  
at par 按面值计算;平价 2/dvCt6 N  
at sight 见票即付 #jqcUno  
at the close 按收市盘 V|\dnVQ'-%  
at the opening 按开市盘 ZbAg^2  
attestation 见证;见证条款 (/i?Fd  
at-the-money option 平价期权 ?+P D?c7  
attorney 受权人;受托代表人 0PP5qeqN2n  
attornment 新拥有人承认书 ~fF_]UVq3  
attributable profit 可归属利润 c3__=$)'kP  
attributable share value 可归属股份价值 zk++#rB  
Auckland Stock Exchange 奥克兰证券交易所 ,@Fde=Lw  
auction 拍卖 vk><S|[n  
auctioneer 拍卖商 Mn<#rBE B  
audit 审计;核数 P:OI]x4  
Audit Commission 审计署 ).$q9G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,&F4|{  
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〕 af-  
audit review 帐目审查 a(#aEbN?d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <rn26Gfr  
audited account 审计帐目;经审计的帐目 Gnthz0\]{  
audited annual account 经审计的周年帐目 EEJ OJ<  
audited balance sheet 经审计的资产负债表 "3;b,<0  
auditor 核数师;核数主任;审计师 'eYM;\%('  
auditor's certificate 核数师证明书;审计师证明书 bXNM.K  
auditor's report 核数师报告;审计师报告 6%A_PP3Z  
Aussie bond 澳元债券 A. 5`+  
austerity budget 紧缩预算 i-FsA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b#[EkI 0@  
Australia All Ordinaries Index 澳洲所有普通股票指数 SJ8CBxA  
Australian Dollar [AUD] 澳元 HU1ZQkf  
Australian Options Market 澳大利亚期权市场 bu:%"l  
Australian Securities Commission 澳洲证券事务监察委员会 `JAM]qB"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X/qLg+X  
Australian Stock Exchange 澳大利亚证券交易所 Tg jM@ir  
Austrian Schilling [ATS] 奥地利先令 `^mY*Cb e  
authentication 认证;鉴证 BM>'w,$KL  
authority to purchase 委托购买证;委购书 dWi:V 7t+  
authorization 认可;核准;授权;授权书 [/V i*Z  
authorization by direction 指示授权 oYmLJzCf  
authorization by instruction 指令授权 78UE?) X"  
authorization by warrant 令状授权 %0Mvd;#[  
authorization of unit trust 单位信托的认可 pd\x^F`sk.  
authorized agent 指定代理人 _ `~\zzUZ  
authorized capital 法定资本 efrVF5,y?  
authorized clerk 出市员 [XbNZ6  
authorized dealer 认可交易商 %8c2d  
authorized financial institution 认可财务机构 M "\j7(  
authorized fund 认可基金 |r<#>~*  
authorized fund house 获授权的基金公司;认可基金公司 +t7n6  
authorized institution 认可机构 ?,z/+/:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a d#4W0@S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Oe)B.{;Ph  
authorized insurer 获授权保险人;获认可承保人 \r`><d  
authorized investment 特准投资项目 }!9KxwC(  
authorized person 获授权人 .P#+V$qhv  
authorized representative 获授权代表 lS96sjJp@  
authorized share capital 法定股本 w#!b #TNc  
automated quotation system 自动报价系统 a+=.(g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] DFM~jlH  
自动交易系统〔香港期货交易所有限公司〕 (N^tg8Z<  
automatic adjustment mechanism 自动调整机制 6d{&1-@>  
automatic adjustment system 自动调整系统 (iJ9ekB  
Automatic Clearing House 自动票据交换所 3aUWQP2  
automatic exchange rates accumulation system 自动化汇率累集系统 J.Fy0W@+k4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [4 y7tjar^  
automatic teller machine [ATM] 自动柜员机 $2/v8  
autopay 自动转帐 ]L/AW  
available assets 可用资产 krMO<(x+  
available fiscal reserve 现存财政储备 Ba#wW E  
available profit 可用利润 chakp!S=  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Vk:] aveW  
average 平均;平均数;海损 )cV*cDL1j  
average basic salary 平均基本薪金 sLze/D_M*  
average consumer expenditure 平均消费开支;一般消费开支 kCHYLv3.  
average cost 平均成本 tl"?AQcBR  
average cost of land production 增辟土地平均成本 yOswqhz  
average daily turnover 平均每日成交额 Yaix\*II  
average daily wage rate 平均每日工资率 LK:Jkjp^  
average expenditure pattern 平均开支模式 C )J@`E  
average growth rate 平均增长率 2>*b.$g  
average net fixed assets 固定资产平均净值 |))O3]-  
average of relatives 相对价格平均数 nh]}KFO h  
average price 平均价格 -$sVqR>_  
average propensity to consume 平均消费倾向;一般消费倾向 +rFAo00E|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 g>pvcf(  
average rate 平均率 %CIRN}  
average revenue 平均收入;平均收益 3%L@=q  
average stock 平均库存;平均存货 E+z"m|G  
average yearly rent 平均年租 <44A*ux  
avoidance of double taxation 避免双重课税 kHbH{])  
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 4 Kh0evZ  
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