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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: I ]m  
A share A股;甲类股份 ;ArwEzo(  
abatement of tax 减税;减扣免税额 !_Lmrs  
ABN AMRO Bank N.V. 荷兰银行 Sc<dxY@w7-  
above-the-line expenditure 线上项目支出;经常预算支出 v3-/ [-XB:  
above-the-line receipt 线上项目收入;经常预算收入 /$~1e7 W  
ABSA Asia Limited 南非联合亚洲有限公司 R N$vKJk  
absolute change 绝对数值变更 ,B <\a  
absolute expenditure 实际开支 f{sT*_at  
absolute guideline figure 绝对准则数字 @^,q/%;  
absolute interest 绝对权益 `^M]|7  
absolute order of discharge 绝对破产解除令 8D*7{Q  
absolute profit margin 绝对利润幅度 c./\sN@  
absolute value 实值;绝对值 QS#@xhH  
absolutely vested interest 绝对既得权益 ,Z`}!%?  
absorbed cost 已吸收成本;已分摊成本 ":]X r!e  
absorption 吸收;分摊;合并 @v-^j  
absorption rate 吸收率;摊配率;分摊率 }[p{%:tP  
ACB Finance Limited 亚洲商业财务有限公司 iJs~NLCgVu  
acceptable form of reciprocity 合理的互惠条件 {:X'9NEE  
acceptable rate 适当利率;适当汇率 vX+oZj   
acceptance agreement 承兑协议 +f3Rzx]  
acceptance for honour 参加承兑 opcanl9pSW  
acceptor 承兑人;接受人;受票人 Hm-#Mpw  
acceptor for honour 参加承兑人 YI0 wr1N  
accident insurance 意外保险 h]4xS?6O  
Accident Insurance Association of Hong Kong 香港意外保险公会 X~{6$J|]#i  
accident insurance scheme 意外保险计划 N`8K1{>BH  
accident year basis 意外年度基准 "HOZ2_(o  
accommodation 通融;贷款 (J:+'u  
accommodation bill 通融票据;空头票据 8lyIL^  
accommodation party 汇票代发人 c{q+h V=  
account balance 帐户余额;帐户结余 M 8},RR@{  
account book 帐簿 .LzA'q1+z  
account collected in advance 预收款项 N ,~O+  
account current book 往来帐簿 J/1kJ@5  
account of after-acquired property 事后取得的财产报告 EC+t-:a]  
account of defaulter 拖欠帐目 CK_dEh2c  
account payable 应付帐款 j7I=2xnTWu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R7::f\I   
account receivable 应收帐款 v+ $3  
account receivable report 应收帐款报表 }\a#e^-xQ+  
account statement 结单;帐单;会计财务报表 'Ru(`" 1|  
account title 帐户名称;会计科目 qCs/sW  
accountant's report 会计师报告 I%T+H[,  
Accountant's Report Rules 会计师报告规则 pbMANZU[  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (,Y[2_Zv  
Accounting Arrangements 《会计安排》 -&/?&{Q0  
accounting basis 会计基础 85<k'>~L  
accounting by Official Receiver 破产管理署署长呈交的帐目 -#\T  
Accounting Circular 《会计通告》 1/dL-"*0  
accounting class 会计类别 ^y5A\nz&  
accounting date 记帐日期;会计结算日期 LU3pCM{  
accounting for money 款项核算 h&"9v~  
Accounting Officer 会计主任 V)$!WPL@  
accounting period 会计报告期;会计期 ETDWG_H |  
accounting policy 会计政策;会计方针 H<Sn p)  
accounting practice 会计惯例 SmXoNiM"y  
accounting principle 会计准则 F`D$bE;|  
accounting record 会计记录 h:Pfiw]  
accounting report 会计报告 \@Wv{0a(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WK%cbFq(  
Accounting Society of China 中国会计学会 } z'Jsy[s  
accounting statement 会计报表 /T _M't@j  
accounting system 会计制度;会计系统 m6Dm1'+  
accounting transaction 会计事项;帐务交易 i/>k_mG$d  
accounting treatment 会计处理 -H?c4? 5  
accounting year 会计年度 |rx5O5p  
accretion 增值;添加 ;*%rFt9FK  
accrual 应计项目;应累算数目 %\'=Y/yP  
accrual basis 应计制;权责发生制 fUw:jE xz  
accrual basis accounting 应计制会计;权责发生制会计 "Q:Gd6?h;  
accrue 应累算;应计 i?T-6{3I  
accrued benefit 应累算利益 f;E#CjlTL  
accrued charges 应计费用 j0l{Mc5  
accrued cumulative preference share dividend 应累算的累积优先股股息 gawY{Jr8I  
accrued expenses 应累算费用 L>Y+}]~  
accrued interest payable 应付利息;应计未付利息 Wn<?_}sa|z  
accrued interest receivable 应收利息;应计未收利息 ,TBOEu."4  
accrued right 累算权益 #Xg;E3BM  
accruing profit 应累算的利润 /?.?1-HM  
accumulated fiscal reserve 累积财政储备 !W}sOK7#  
accumulated profit 累积利润;滚存溢利 `KQx#c>'  
accumulated reserve 累积储备 [-(^>Y  
accumulation of surplus income 累积收益盈余 rS@/@jKZE  
acquired assets 既得资产 'm<Lx _i  
acquisition 收购;购置;取得 c=sV"r?  
acquisition cost 购置成本 c>bns/f  
acquisition expenses 购置费用 k_pv6YrE  
acquisition of 100% interest 收购全部股权 a`wjZ"}'[  
acquisition of control 取得控制权 X,Ql6uO  
acquisition of fixed assets 购置固定资产 Nd0tR3gi7  
acquisition of shell “买壳” l7QxngWw  
acquisition price 收购价 b0~r/M;J  
act of God 天灾 o2fih%p?1  
acting partner 执事合伙人 a>j}@8[J  
active market 买卖活跃的市场;交投畅旺的市场;旺市 t<rIg1  
active partner 积极参与的合伙人 ;Gr {  
active trading 交投活跃 p]aEC+q  
actual circulation 实际流通 J3yK^@&&  
actual cost 实际成本 f:-)S8OJ  
actual expenditure 实际开支;实际支出 sH6;__e  
actual income 实际入息;实际收入;实际收益 (.-4Jn  
actual market 现货市场 -XYvjW,|  
actual price 现货价;实际价格 D07M!U  
actual profit 实际利润 z:Am1B  
actual quotation 实盘;实际价位;实际报价 ~"+"6zg  
actual year basis 按实际年度计算 e!VtDJDS  
actuals 实货 M+ [ho]  
actuarial investigation 精算调查 8lQ}-8  
actuarial principle 精算原则 8maWF.xq  
actuarial report 精算师报告 snaAn?I4  
Actuarial Society of Hong Kong 香港精算学会 <Km9Mq  
actuarial valuation 精算师估值 9=>q0D2  
actuary 精算师 5RPG3ppS  
ad referendum agreement 暂定协议;有待覆核的协定 B&cIx~+  
ad valorem duty 从价税;按值征税 3=enk0$  
ad valorem duty system 从价税制 ;!<}oZp{  
ad valorem fee 从价费 OnTe_JML  
ad valorem tariff 从价关税 5dj" UxH  
additional allowance 额外免税额 ]\*^G@HA2  
additional amount for unexpired risk 未过期风险的额外款额 3d}v?q78  
additional assessable profit 补加应评税利润 NQ{(G8x9  
additional assessment 补加评税 )oIh?-WL  
additional commitment 额外承担 v3r3$(Hr  
additional commitment vote 额外承担拨款 ?V6,>e_+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wR%Ta-  
additional dependent parent allowance 供养父母额外免税额 R"W}\0k  
additional provision 额外拨款 /1OCK=  
additional stamp duty 附加印花税 z+MH co"  
additional tax 补加税罚款;补加税款 7d;|?R-8D  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 kcfT|@:MK"  
adjudged bankrupt 被裁定破产 dlYpbw}W&<  
adjudicated bankrupt 裁定破产人 AE rPd)yk0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =|oi0  
adjudication of bankruptcy 裁定破产;宣告破产 %]+R>+  
adjudication of insolvency 裁定无力偿还债务 "3RFy i  
adjusted actual 经调整的实数;调整后的实数 fZiAl7b!  
adjusted current assets 经调整的流动资产;调整后的流动资产 J?O0ixU  
adjusted figure 经调整的数字;调整后的数额 01r%K@ xX\  
adjusted liabilities 经调整的负债;调整后的负债 ~i|6F~%3  
adjusted loss 经调整的亏损;调整后的亏损 $toTMah w  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 qFmw9\Fn  
adjusted profit 经调整的利润;调整后的利润 >jt2vU@t.  
adjusted surplus 经调整的盈余额;调整后的盈余额 NY7yk3  
adjusted value 经调整的价值;调整后的价值 4>,X.|9{  
adjustment 调整;修订;理算〔保险〕 a7g;8t-&   
adjustment centre 调剂中心  qb? <u  
adjustment lag 调整过程的时间差距;调整时差 2+9VDf2  
adjustment mechanism 调整机制 jR%*,IeB  
adjustment of loss 亏损调整 gG?@_ie  
adjustment process 调整过程;调整程序 7P1Pk?pxy  
adjustment range 调整幅度 4)gG_k  
administered exchange rate 受管制汇率 x7S\-<8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !Gmnck&+  
administration expenses 行政费用 V,-we|"  
administration fee 手续费;行政费 x3y+=aj  
administration in bankruptcy 破产管理 Tz1^"tx9  
administration order 遗产管理令 v]k-x n|$j  
administrator 管理人;遗产管理人 %jL^sA2;c+  
administrator of the estate 遗产管理人 Z|t=t"6"  
admission of debt 债项承认书 W %*#rcdq  
admission of proof 接纳债权证明 ~P|;Y<?3  
advance 放贷款项;垫付款项;预支款项;预付款项 X.b8qbnq[  
advance account 暂支帐目;预付款帐户 =v:?rY}  
advance compensation 预付补偿金 gkr9+  
advance from shareholder 股东垫款 p#$/{;yy  
advance pending reimbursement 预支以待日后付还 4Fg2/O_3  
advanced economy 先进经济体系 x*1wsA  
advancement 预付;预付财产 z$J m1l  
advances warrant 垫款令 YY;<y%:8Z  
advancing 贷出 N`W[Q>n  
adverse balance 逆差 kyHli~Nr"  
adverse exchange 逆汇 Rzd`MIHDp  
advertisement addressed to shareholders 在报章刊登的致股东通告 e?W ,D0h  
advice for collection 托收通知书 7DAP_C  
advice of drawing 提款通知书;汇票通知书 h ;*x1BVE  
advice of payment 付款通知 >eTbg"\  
Advisory Committee [Securities and Futures Commission] `\( ?^]WLa  
谘询委员会〔证券及期货事务监察委员会〕 NsB]f{7>8+  
Advisory Committee on Diversification 经济多元化谘询委员会 k!Yc_ZB:*l  
affidavit 誓章;遗产申报誓章 cC-8.2  
affidavit of no receipt 述明无收款的誓章 rg^\gE6_  
affiliate 联号;联营公司;附属公司 Z!g6uV+.5  
affiliated company 附属公司;联号;联营公司 Tri\5O0lPs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SA<\n+>q^  
affordability 负担能力 |.)LZP,  
African Development Bank [AfDB] 非洲开发银行 c5^HGIe1  
after-acquired property 事后取得的财产 $9G& wH>{  
after-hours dealing 市后交易 PMAz[w,R~  
after-tax profit 税后盈利;税后利润;税后溢利 s[8. l35|  
agency agreement 代理协议 Y:DopKRD  
agency expenses 代理机构的开支 T?RY~GA  
agency fee 代理费 nI3p`N8j*  
Agency Law 《代理法》 |u>V> PN  
agent 代理人;承销人 ~uhW~bT  
agent of company 公司代理人 |.@!CqJ  
agent's fee 代理人费;经纪费 %r|sb=(yT  
aggregate 总计;总数;总体数字 `PARZ|  
aggregate amount 总款额;总额 9Jwd*gevV  
aggregate assets and liabilities 总体资产与负债 &. =8Q?  
aggregate at constant price 按固定价格计算的总体数字 > 'R{,1# U  
aggregate demand 总需求 7n5gXiI"  
aggregate gross position 总持仓量 "}3sL#|z  
aggregate limit 总限额 PSJj$bt;<+  
aggregate of salaries tax 合计薪俸税 *tv&=  
aggregate performance 总体表现;总体业绩 {8.Zb NEJ  
aggregate supply 总体供应 FxlH;'+Q  
aggregate surplus 总盈余 /NQrE#pb  
aggregate total 整体总额 2G8w&dtu  
aggregate value 总值;合计价值 Y#@D% a8  
aggregated basis 合计基准 nVs@DH  
aggregated net chargeable income 合计应课税入息实额 J_7w _T/  
aggregation 合并计算;合计;总和 E`j' <#V!  
aggregation of incomes of husband and wife 夫妇入息合并计算 oL]uY5eZoe  
aggregation of property 财产的总和 %6q82}#`  
agio 差价;贴水 ]fajj\  
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》 Ts.2\-+3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment myj/93p}`b  
《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》 20}HTV{v  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6 ) i-S<(  
《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》 {<{VJGY7T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment wXUR9H|0(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6)1PDlB  
agreement for a settlement 授产协议 |Y Lja87  
agreement for assignment 转让协议 O\Huj=  
agreement for sale 售卖协议;买卖协议 J=-z~\f56  
agreement for sale and purchase 买卖协议 ;87PP7~  
agreement for the payment of interest 支付利息协议 6'r;6T *  
agreement for the repayment of money 还款协议 {]6-,/3UR  
agreement of reinsurance 再保险协议 -Mr_Ao`E  
Agricultural Bank of China 中国农业银行 f(y+1  
air passenger departure tax 飞机乘客离境税 [0Xuo  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gs1yWnSv5  
airport tax 机场税 A l;a~45  
alcohol duty 酒精税 8)S)!2_h  
alienation 让与;让渡;转让 7>f2P!:  
alimony 生活费;赡养费 a]Pi2:S  
All Ordinaries Index [AOI] 所有普通股指数 -Y524   
all risks 全险;综合险 u0#KBXRo  
All Sales Record for Stock Market 《股票市场成交报告》 d*tWFr|J-  
Allied Capital Resources Limited 新联财务有限公司 )<HvIr(xr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,6]ID1o:y  
allocation letter 拨款信件 uzxwJs'fz  
allocation of fund 分配款项;预留款项 = 9Yf o,F  
allocation of profit 利润分配;溢利分配 fuj9x;8X0  
allocation warrant 拨款令 VKPEoy8H  
allotment 分配;配股 wa,`BAKJ+F  
allotment notice 股份配售通知;配股通知 *w;?&)8%  
allotment of shares 股份分配 S }`f&  
allowable 可获宽免;免税的 f2c <-}wR  
allowable business loss 可扣除的营业亏损 K1X-<5]{  
allowable expenses 可扣税的支出 v/ Ge+o0K  
allowance 免税额;津贴;备抵;准备金 -o~zb-E  
allowance for debts 债项的免税额 pmP~1=3  
allowance for depreciation by wear and tear 耗损折旧免税额 ~j[?3E4L}  
allowance for funeral expenses 殡殓费的免税额 P?q HzNGi7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sq=EL+=j  
allowance for repairs and outgoings 修葺及支出方面的免税额  B=*0  
allowance to debtor 给债务人的津贴 IiniaVuQ  
alteration of capital 资本更改 <%.%q  
alternate trustee 候补受托人 :uAL(3pQ  
amalgamation 合并 (^W}uDPCB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cS Lj\'`b  
ambit of charges 征税范围;收费范围 z$1|D{  
amended valuation 经修订的估值 Vl+UC1M}B>  
American Commodities Exchange 美国商品交易所 P]m{\K  
American Express Bank Limited 美国运通银行 hRXnig{;3  
American Stock Exchange 美国证券交易所  @N '_qu  
amortization 摊销 Z4G%Ve[  
amount due from banks 存放银行同业的款项 @MibKj>o  
amount due from banks abroad 存放海外银行同业的款项 ,JI]Eij^  
amount due from holding companies 控股公司欠款 {*bx8*y1  
amount due from local banks 存放本港银行同业的款项 =ttD5 p  
amount due to banks 银行同业的存款 ->pU!f)\X  
amount due to banks abroad 海外银行同业的存款 "tl{HM5u  
amount due to holding companies 控股公司存款 J jZB!Lg=  
amount due to local banks 本港银行同业的存款 Otu?J_d3  
amount due to outport banks 外埠银行同业的存款 |};d:LwX  
amount for note issue 发行纸币的款额 r]LP=K1  
amount of bond 担保契据的款额 ;F1y!h67<  
amount of consideration 代价款额 xpp nBnu$7  
amount of contribution 供款数额 +8ib928E  
amount of indebtedness 负债款额 sR$abN+u  
amount of principal of the loan 贷款本金额 Btznms'  
amount of rates chargeable 应征差饷数额 Q^<amM!  
amount of share capital 股本额 "{@[06|1  
amount of sums assured 承保款额 ps:"0^7  
amount of variation 变动幅度 RUr ~u  
amount of vote 拨款数额 W2h*t"5W  
amount payable 应付款额 *b~8`O pa`  
amount receivable 应收款额 pGU .+[|(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bX[ZVE(L  
analysis 分析 CV HKP[-  
ancillary risk 附属风险 An>ai N]  
annual account 周年帐目;周年帐目报表;年度决算;年结 _b>z'4_'  
annual accounting date 年结日期 R-$w* =Y  
annual allowance 每年免税额;年积金;年度津贴;年津 aVHID{Gf Z  
annual balance 年度余额 :!Z|_y{b  
annual disposable income 每年可动用收入 c^"4l 9w  
annual estimates 周年预算 O6e$vI@  
annual fee 年费 w8 S pt  
annual general meeting 周年大会 LTBH/[q5  
annual growth rate 年增率;每年增长率 ;\pINtl9<  
annual long-term supplement 长期个案每年补助金 _GY2|x2c  
annual pensionable emolument 可供计算退休金的年薪 JkR%o #>5  
annual report 年报 pno}`Cer  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]~$@x=p2e  
annual return 周年报表;周年申报表;每年报税表格 ~:,}?9  
Annual Return Rules 《周年报表规则》 z( ^?xv  
annual review of consumer prices 每年消费物价回顾 c{`!$Z'k<  
annual roll-forward basis 逐年延展方式 ((AK7hb  
annual salary 年薪 PC"=B[OlJ  
annual statement 年度报表;年度决算表 4D 5Wse  
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 ~Ih` ayVq  
annuitant 年金受益人 | J'k 9W"  
annuity 年金 RpU i'  
annuity contract 年金合约 Tn,_0  
annuity on human life 人寿年金 B]hRYU  
antecedent debt 先前的债项 nQ'NS  
ante-dated cheque 倒填日期支票 |,KsJ2hD  
anticipated expenditure 预期开支 o S{hv:)>  
anticipated net profit 预期纯利 VWd`06'BN'  
anticipated revenue 预期收入 }'{"P#e8"q  
anti-inflation measure 反通货膨胀措施 N:'GNMu  
anti-inflationary stance 反通货膨胀立场 A'}!'1  
apparent deficit 表面赤字 V@RdvQy  
apparent financial solvency 表面偿债能力 _nzTd\L88  
apparent partner 表面合伙人 {c I~Nf?i  
application for personal assessment 个人入息课税申请书 H!FaI(YZl  
application of fund 资金应用 V*?QZ;hCP  
application to release as liquidator and to destruct the books of accounts and documents /Xc9}~t6  
申请免除清盘人职务及毁灭帐簿与文件 1fJ~Wp @1  
appointed actuary 委任精算师 a{^ 2c!  
appointed auditor 委任核数师;委任审计师 6ym$8^  
appointed trustee 委任的受托人 $uwz` N:  
appointer 委任人 b'FTy i  
apportioned pro rata 按比例分摊 2xi; 13?  
apportionment 分配;分摊 1foG*   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <7T}b95  
apportionment formula 分摊方程式 tpzh  
apportionment of estate duty 遗产税的分摊 z<P?p  
appraisal 估价;评估 *\+oe+3  
appreciable growth 可观增长 P1L+Vnfu  
appreciable impact 显着影响 D@5h$ m5  
appreciable increase 可观增长 w|I5x}ZFG  
appreciation 增值;升值 >sAaLR4  
appreciation against other currencies 相对其他货币升值 1bz^$2/k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 55`p~:&VQ  
appreciation tax 增值税 O,+9r_Gh  
appropriation 拨款;拨用;拨付 o3GZcH?  
appropriation account 拨款帐目 Nv0a]Am  
Appropriation Bill 拨款法案 PGZe'r1E9  
appropriation-in-aid system 补助拨款办法 fwx^?/5j  
approved assets 核准资产 A3HN Mz  
approved basket stock 认可一篮子证券 "`S?q G  
approved budget 核准预算 :%28*fl  
approved charitable donation 认可慈善捐款 y_Gs_xg  
approved charitable institution 认可慈善机构 iBWEZw)  
approved currency 核准货币;认可货币 f `b6E J  
approved estimates 核准预算 $6ucz'  
approved estimates of expenditure 核准开支预算 Dbx zqd  
approved overseas insurer 核准海外保险人 n0K+/}m  
approved overseas trust company 核准海外信托公司 xe.f]a  
approved pooled investment fund 核准汇集投资基金 1NTx?JJfW  
approved provident fund scheme 认可公积金计划 [(3 %$?[  
approved provision 核准拨款 &eO.h%@  
approved redeemable share 核准可赎回股份 +|<bb8%  
approved regional stock 认可地区性证券 -)&lsFF  
approved retirement scheme 认可退休金计划 G&Yo2aADR  
approved subordinated loan 核准附属贷款 HsRoiqo  
arbitrage 套戥;套汇;套利 8"LM:0x  
arbitrageur 套戥者;套汇者 .;U?%t_7  
arbitrary amount 临时款项 Jp8,s%  
arrangement 措施;安排;协定 S<*1b 6%D  
arrears 欠款 2h}FotlO  
arrears of pay 欠付薪酬 Hit )mwfYE  
arrears of revenue 逾期未收税款;逾期未收的帐项 <Nloh+n=  
articles of association 组织章程;组织细则;组织章程细则 "9~KVILlLu  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )-iUUak  
ascertainment of profit 确定利润 5,O:"3>c  
"Asia Clear" “亚洲结算系统” K0@bh/i/^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :YLYCVi|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GsD?Z%t~%  
Asian Development Fund [ADF] 亚洲发展基金 o5+7Lt]  
Asian dollar bond 亚洲美元债券 $QT% -9&  
Asian dollar market 亚洲美元市场 E+ XR[p  
Asian dollar rate 亚洲美元利率 7bVKH[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u#V;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gH"a MEC  
asked price 沽盘;喊价;索价;卖方报价 zT!.5qd  
assessable income 应评税入息 4Pf"R ~&[  
assessable loss 应评税亏损 a>ye  
assessable profit 应评税利润 ulEtZ#O{_  
assessable value 应评税值 TL -AL tG  
assessed profit 估定利润 ^"uD:f)  
assessed value 经评估价值 .G<Or`K^i  
assessment 评税;评定;估价;评税单 l;h -`( 11  
assessment number 评税编号;估价编号 \f]w'qiW5  
assessment of additional tax 补加税评税 tqt~F2u  
assessment of performance 业绩评估;实绩评价 sP9{tk2K  
Assessor 评税主任 .7Pp'-hK  
asset price bubbles 资产价格泡沫 DU5rB\!.~  
asset-backed securities 具资产保证的证券 ^|!\IzDp  
assets accretion 资产增值 e-xT.RnQ  
assets and liabilities 资产与负债 hy~KY6Ta  
assets betterment statement 资产递增表;资产改进表 hA`9[58/  
assets lending 实物放款;有抵押贷款 @te}Asv  
assets of the company passing on the death 死者去世时转移的公司资产 nxm*.&#p?  
assets pledged as security for liabilities 用作负债抵押的资产 i4SWFa``  
assets portfolio 资产投资组合 M%!j\}2A  
assets price 资产价格 f?@M"p@T  
assets quality 资产质素  ?f5||^7  
assets realization 资产变现 .Rb4zLYL*w  
assets refinancing arrangement 资产再集资安排 AO7X-,  
assets securitization 资产证券化 7 lq$PsC  
assets situated outside Hong Kong 在香港以外地方的资产 J|z' <W  
assets stripping 削减资产;拆卖资产 ,yfJjV*I  
assets value 资产值 JmBMc }54  
assignee 承让人 c(3c|n  
assignment 转让;转让书;转让契 rdX;  
assignment of interest 权益转让 o 7V&HJ[  
assignment of letters patent and trade mark 专利证书及商标转让 1P BnGQYM  
assignment of property 物业转让;物业转让书 F=UW[zy/[  
assignment right 转让权 COH.`Tv{*  
assignor 转让人 #S|On[Q!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 h`tf!MD]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1bCS4fs^>  
associate member 附属会员 !_&;#j](  
associated body corporate 相联法人团体 {PL,3EBG  
associated company 相联公司;联属公司 7=A @P  
associated corporation 相联法团 tg~7^(s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )_ l( WF.  
公认会计师公会〔英国〕 'E\qqE[;  
Association of Futures Exchange Brokers 香港期货经纪协会 Ml_!)b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "x3!F&  
association of underwriters 承保人组织 ?J"Y4,{  
assumption of control 接管 `K2vG`c  
assurance 担保;保险;转易;转易书 fKs3H?|  
assurance of interest 权益的转易 ,`$2  
at 19XX price 按一九XX年价格计算 (<|1/^~=  
at a discount 按赔价计算;按贴水价格计算;打折扣 q}&+{dN\1  
at a premium 按溢价计算;按升水价格计算 You~ 6d6Om  
at call 通知付款;按通知 L[:M[,?=`  
at constant market price 按固定市价计算 ?CpM.{{s  
at constant price 按固定价格计算 NL"w#kTc()  
at cost 按成本计算 ;tZ8Sh)  
at current market price 按当时市价计算;按现时市价计算 {Q0DHNP(G  
at current price 按当时价格计算;按现时价格计算 Bf,}mCq  
at factor cost 按要素成本计算;按生产要素成本计算 gdqED}v  
at money-of-the-day price 按付款当日价格计算 k{\a_e`  
at or better 按指定或较佳价位〔买卖指令〕 NE@P8pQ>  
at par 按面值计算;平价 9H%ixBnM  
at sight 见票即付 =mxj2>,&  
at the close 按收市盘 "W"r0"4  
at the opening 按开市盘 *MN("<A_  
attestation 见证;见证条款 t\ 9Y)d  
at-the-money option 平价期权 }sfv zw_  
attorney 受权人;受托代表人 M !rw!,g  
attornment 新拥有人承认书 gf,[GbZ  
attributable profit 可归属利润 ZZ].h2= K  
attributable share value 可归属股份价值 (`f)Tt=`  
Auckland Stock Exchange 奥克兰证券交易所 ( "J_< p  
auction 拍卖 {6wy}<ynC+  
auctioneer 拍卖商 9:Z|Z?>?  
audit 审计;核数 a S+i`A:a  
Audit Commission 审计署 MIc(B_q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zOL*XZ0c  
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〕 NV3oJ0f&2  
audit review 帐目审查 #@L<<Q8}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #XAH`L\  
audited account 审计帐目;经审计的帐目 /5:qS\Zl  
audited annual account 经审计的周年帐目 @])}+4D(S  
audited balance sheet 经审计的资产负债表 35SL*zS@-  
auditor 核数师;核数主任;审计师 'G3|PA7v  
auditor's certificate 核数师证明书;审计师证明书 X'cm0}2  
auditor's report 核数师报告;审计师报告 ~rbJtz  
Aussie bond 澳元债券  p;vrPS  
austerity budget 紧缩预算 c=IjR3F  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PW-sF  
Australia All Ordinaries Index 澳洲所有普通股票指数 /^ [K  
Australian Dollar [AUD] 澳元 l37l| xp~  
Australian Options Market 澳大利亚期权市场 ,,V uvn  
Australian Securities Commission 澳洲证券事务监察委员会 xT8!X5;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zvbz3a  
Australian Stock Exchange 澳大利亚证券交易所 EJ Ta~  
Austrian Schilling [ATS] 奥地利先令 S%w67sGl4n  
authentication 认证;鉴证 OKNGV,{`  
authority to purchase 委托购买证;委购书 |Lz7}g=6  
authorization 认可;核准;授权;授权书 .@f )#2  
authorization by direction 指示授权 "(E%JAwZ^W  
authorization by instruction 指令授权 2!Pwg0%2  
authorization by warrant 令状授权 2{)<Df@  
authorization of unit trust 单位信托的认可 V5d|Lpm  
authorized agent 指定代理人 `b[@GGv  
authorized capital 法定资本 :,MI,SwnS  
authorized clerk 出市员 A@I3:V  
authorized dealer 认可交易商 nZkMyRk  
authorized financial institution 认可财务机构 El3Ayd3  
authorized fund 认可基金  ev(E  
authorized fund house 获授权的基金公司;认可基金公司 z~yLc{M  
authorized institution 认可机构 ZF;s`K)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (FNX>2Mv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X#u< 3<P  
authorized insurer 获授权保险人;获认可承保人 2H`;?#Uq:  
authorized investment 特准投资项目 lJBZ0  
authorized person 获授权人 iSj.lW  
authorized representative 获授权代表 a(+u"Kr z  
authorized share capital 法定股本 i8(n(  
automated quotation system 自动报价系统 IS }U2d,W  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O:[@?l  
自动交易系统〔香港期货交易所有限公司〕 {=kW?  
automatic adjustment mechanism 自动调整机制 ( z%t  
automatic adjustment system 自动调整系统 J y0TVjA  
Automatic Clearing House 自动票据交换所 $ 4A!Y  
automatic exchange rates accumulation system 自动化汇率累集系统 {Gr"oO`&"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *|/kKvN  
automatic teller machine [ATM] 自动柜员机 H AMps[D[  
autopay 自动转帐 uGS^*W$  
available assets 可用资产 >qynd'eToR  
available fiscal reserve 现存财政储备 l)91v"vJ  
available profit 可用利润 VV=6v;u`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ]hA]o7 k  
average 平均;平均数;海损 LfG$?<}hR  
average basic salary 平均基本薪金 Kl+4A}Uo  
average consumer expenditure 平均消费开支;一般消费开支 d Y]i AJ  
average cost 平均成本 b]5S9^=LI  
average cost of land production 增辟土地平均成本 '5SO3/{b  
average daily turnover 平均每日成交额 e#{l  
average daily wage rate 平均每日工资率 U\",!S~<  
average expenditure pattern 平均开支模式 w'!J   
average growth rate 平均增长率 ju;Myi}a  
average net fixed assets 固定资产平均净值 IHf#P5y_  
average of relatives 相对价格平均数 <x1H:8A  
average price 平均价格 $*dY f  
average propensity to consume 平均消费倾向;一般消费倾向 bR|1* <  
average propensity to save 平均储蓄倾向;一般储蓄倾向 <fcw:Ae  
average rate 平均率 xT3l>9i  
average revenue 平均收入;平均收益 Dlu]4n[LB  
average stock 平均库存;平均存货 :Nw7!fd  
average yearly rent 平均年租 \b|Q`)TK  
avoidance of double taxation 避免双重课税 |0a GX]Y  
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 $^"_Fox]A\  
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