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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: U,G!u=+  
A share A股;甲类股份 7!-3jU@m  
abatement of tax 减税;减扣免税额 Z`_`^ \"  
ABN AMRO Bank N.V. 荷兰银行 8}B*a;d  
above-the-line expenditure 线上项目支出;经常预算支出 R,Gr{"H  
above-the-line receipt 线上项目收入;经常预算收入 "hE/f~\  
ABSA Asia Limited 南非联合亚洲有限公司 C(w?`]Qs  
absolute change 绝对数值变更 R,3E_me"}  
absolute expenditure 实际开支 iCz0T,  
absolute guideline figure 绝对准则数字 q,e{t#t  
absolute interest 绝对权益 n jfh4}g:  
absolute order of discharge 绝对破产解除令 y#Cp Vm#!>  
absolute profit margin 绝对利润幅度 UJ\[ ^/t  
absolute value 实值;绝对值 {z^6V\O5  
absolutely vested interest 绝对既得权益 WA'&0i4  
absorbed cost 已吸收成本;已分摊成本 A$6T)  
absorption 吸收;分摊;合并 X jJV  
absorption rate 吸收率;摊配率;分摊率 tYe+7s  
ACB Finance Limited 亚洲商业财务有限公司 Z`FEB0$  
acceptable form of reciprocity 合理的互惠条件 [Ej#NHs  
acceptable rate 适当利率;适当汇率 \BRx dK'  
acceptance agreement 承兑协议 t^8 ii  
acceptance for honour 参加承兑 Nu/D$m'PY  
acceptor 承兑人;接受人;受票人 o+NPe36  
acceptor for honour 参加承兑人 73n|G/9n[  
accident insurance 意外保险 |iGfX,C|  
Accident Insurance Association of Hong Kong 香港意外保险公会 xgdS]Sz  
accident insurance scheme 意外保险计划 i146@<\G{P  
accident year basis 意外年度基准 L9lNAiOH  
accommodation 通融;贷款 |*G$ilu  
accommodation bill 通融票据;空头票据 dz3KBiq  
accommodation party 汇票代发人 Z$UPLg3=;_  
account balance 帐户余额;帐户结余 bCV3h3<  
account book 帐簿 TO(2n8'fdO  
account collected in advance 预收款项 MC 8t"SB  
account current book 往来帐簿 5} v(Ks>  
account of after-acquired property 事后取得的财产报告 'ycr/E&m{  
account of defaulter 拖欠帐目 >e g8zN  
account payable 应付帐款 t)#d R._q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9/8#e+L  
account receivable 应收帐款 +*I'!)T^B  
account receivable report 应收帐款报表 uTWij4)a  
account statement 结单;帐单;会计财务报表 y v$@i A  
account title 帐户名称;会计科目 |8QXjzH  
accountant's report 会计师报告 2H,^i,  
Accountant's Report Rules 会计师报告规则 sIVVF#0}]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Q140b;Z  
Accounting Arrangements 《会计安排》 Sckt gp8  
accounting basis 会计基础 DH@]d0N  
accounting by Official Receiver 破产管理署署长呈交的帐目 O^Y}fo'  
Accounting Circular 《会计通告》 =up!lg^M  
accounting class 会计类别 \d"uR@$3mG  
accounting date 记帐日期;会计结算日期 T[ ~8u9/  
accounting for money 款项核算 A#b`{C~l  
Accounting Officer 会计主任 *btLd7c%  
accounting period 会计报告期;会计期 Q|gw\.]$&[  
accounting policy 会计政策;会计方针 X@["Jjp  
accounting practice 会计惯例 Z+gG.|"k  
accounting principle 会计准则 '8k{\>  
accounting record 会计记录 '7Ad:em  
accounting report 会计报告 A^m]DSFOO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wqB 5KxO  
Accounting Society of China 中国会计学会 ?Aq \Gr  
accounting statement 会计报表 ].TAZ-4s  
accounting system 会计制度;会计系统 Mu1H*;_8  
accounting transaction 会计事项;帐务交易 #hKaH -j  
accounting treatment 会计处理 B-R& v8F  
accounting year 会计年度 )s#NQ.T[  
accretion 增值;添加 0mb|JoE(  
accrual 应计项目;应累算数目 tny^sG/'  
accrual basis 应计制;权责发生制  L+=pEk_  
accrual basis accounting 应计制会计;权责发生制会计 \! *3bR  
accrue 应累算;应计 n?UFFi+a  
accrued benefit 应累算利益 Gp l  
accrued charges 应计费用 OI8Hf3d=  
accrued cumulative preference share dividend 应累算的累积优先股股息 #mK/xbW  
accrued expenses 应累算费用 I[x+7Y0k9  
accrued interest payable 应付利息;应计未付利息 )335X wA+  
accrued interest receivable 应收利息;应计未收利息 b0PQ;?R#V  
accrued right 累算权益 wt@Qjbqd8  
accruing profit 应累算的利润 %',bCd{QW  
accumulated fiscal reserve 累积财政储备 A"Prgf eT  
accumulated profit 累积利润;滚存溢利 Fm{/&U^  
accumulated reserve 累积储备 71RG1,  
accumulation of surplus income 累积收益盈余 `wMHjcUP  
acquired assets 既得资产 MrW*6jY@  
acquisition 收购;购置;取得 <FkoWN  
acquisition cost 购置成本 @nh* H{  
acquisition expenses 购置费用 OBCH%\;g  
acquisition of 100% interest 收购全部股权 <P%<EgOE  
acquisition of control 取得控制权 FX->_}kL=  
acquisition of fixed assets 购置固定资产 2!w5eWl,  
acquisition of shell “买壳” Juhi#&`T  
acquisition price 收购价 #1-2)ZO.  
act of God 天灾 _EusY3q  
acting partner 执事合伙人 |}FK;@'I6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 rnkq.  
active partner 积极参与的合伙人 lI)RaiMr=  
active trading 交投活跃 pv}k=wqJ1  
actual circulation 实际流通 t+H=%{z  
actual cost 实际成本 \{GBaMwG~  
actual expenditure 实际开支;实际支出 v M lT  
actual income 实际入息;实际收入;实际收益 g?9IS,Gp  
actual market 现货市场 . `ND  
actual price 现货价;实际价格 l DWg%pI+  
actual profit 实际利润 +WH|nV~lQ  
actual quotation 实盘;实际价位;实际报价 #W]4aZ1  
actual year basis 按实际年度计算 #A:+|{H"  
actuals 实货 ]N& Y25oT5  
actuarial investigation 精算调查 #GlQwk3  
actuarial principle 精算原则 5n1aRA1  
actuarial report 精算师报告 Qf'%".*=~8  
Actuarial Society of Hong Kong 香港精算学会 <=yqV]JR  
actuarial valuation 精算师估值 &az :YTq  
actuary 精算师 YF4?3K0F:k  
ad referendum agreement 暂定协议;有待覆核的协定 #s}cK  
ad valorem duty 从价税;按值征税 {hNvCk  
ad valorem duty system 从价税制 (C&Lpt_  
ad valorem fee 从价费 %XQ!>BeE  
ad valorem tariff 从价关税 d3IMQ_k  
additional allowance 额外免税额 2_i9 q>I  
additional amount for unexpired risk 未过期风险的额外款额 j "^V?e5  
additional assessable profit 补加应评税利润 2!Gb4V  
additional assessment 补加评税 O^2@9 w  
additional commitment 额外承担 hoOT]Bsn  
additional commitment vote 额外承担拨款 M'gL_Xsei  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T, z80m}  
additional dependent parent allowance 供养父母额外免税额 5gg Yg $  
additional provision 额外拨款 D,c53B6M  
additional stamp duty 附加印花税 'G#T 6B!  
additional tax 补加税罚款;补加税款 ^p}S5,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Q,`R-?v  
adjudged bankrupt 被裁定破产 ULJV  
adjudicated bankrupt 裁定破产人 Ch;wvoy  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c*@#0B  
adjudication of bankruptcy 裁定破产;宣告破产 "R!) "B==  
adjudication of insolvency 裁定无力偿还债务 'f "KV|  
adjusted actual 经调整的实数;调整后的实数 !EuqJjh  
adjusted current assets 经调整的流动资产;调整后的流动资产 8NUVHcB6  
adjusted figure 经调整的数字;调整后的数额 e Lj1  
adjusted liabilities 经调整的负债;调整后的负债 f~rq)2V:  
adjusted loss 经调整的亏损;调整后的亏损  W>HGB  
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 2C &G' @>  
adjusted profit 经调整的利润;调整后的利润 AWG;G+  
adjusted surplus 经调整的盈余额;调整后的盈余额 O'i!}$=g  
adjusted value 经调整的价值;调整后的价值 -,Oq=w*EV  
adjustment 调整;修订;理算〔保险〕 U?[_ d  
adjustment centre 调剂中心 p_g#iH!*  
adjustment lag 调整过程的时间差距;调整时差 7C::%OF~7  
adjustment mechanism 调整机制 G%q^8#  
adjustment of loss 亏损调整 BPwn!ii|  
adjustment process 调整过程;调整程序 <aPbKDF~V  
adjustment range 调整幅度 H?a1XEY/  
administered exchange rate 受管制汇率 kLfk2A;'i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y+kfMAv  
administration expenses 行政费用 m) -D rbE  
administration fee 手续费;行政费 %Ums'<xJ  
administration in bankruptcy 破产管理 !,0%ZG}]7  
administration order 遗产管理令 :,f~cdq=  
administrator 管理人;遗产管理人 uex m|5|  
administrator of the estate 遗产管理人 DDwj[' R  
admission of debt 债项承认书  A|90Ps  
admission of proof 接纳债权证明 iL6Yk @  
advance 放贷款项;垫付款项;预支款项;预付款项 ,P.yl~'Al  
advance account 暂支帐目;预付款帐户 $-Yq?:  
advance compensation 预付补偿金 q-lejVS(g  
advance from shareholder 股东垫款 ?r}'0dW  
advance pending reimbursement 预支以待日后付还 YR? ujN  
advanced economy 先进经济体系 V:Lq>rs#  
advancement 预付;预付财产 8=T[Y`;x  
advances warrant 垫款令 #sRkKl|  
advancing 贷出 |RS(QU<QE  
adverse balance 逆差 \Aa{]t  
adverse exchange 逆汇 OBm#E}  
advertisement addressed to shareholders 在报章刊登的致股东通告 1OOMqFn}L  
advice for collection 托收通知书 er44s^$  
advice of drawing 提款通知书;汇票通知书 cOz/zD f5  
advice of payment 付款通知 7+Z%#G~T  
Advisory Committee [Securities and Futures Commission] $[*QsU%%  
谘询委员会〔证券及期货事务监察委员会〕 CwL8-z0 Jn  
Advisory Committee on Diversification 经济多元化谘询委员会 ulAOQGZ  
affidavit 誓章;遗产申报誓章 dJ|/.J$d  
affidavit of no receipt 述明无收款的誓章 PCkQ hR  
affiliate 联号;联营公司;附属公司 ~A-vIlGt!  
affiliated company 附属公司;联号;联营公司 6oA2"!u^w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I%Yeq"5RB  
affordability 负担能力 WW&ag r  
African Development Bank [AfDB] 非洲开发银行 +k<0: Fi  
after-acquired property 事后取得的财产 Zai:?%^  
after-hours dealing 市后交易 Gp.XTz#=  
after-tax profit 税后盈利;税后利润;税后溢利 x,rK4L7U  
agency agreement 代理协议 t)__J\xF  
agency expenses 代理机构的开支 Ui43&B  
agency fee 代理费 {S6:LsFfm  
Agency Law 《代理法》 *]#(?W.$w  
agent 代理人;承销人 } Tz<fd/  
agent of company 公司代理人 ^8q(_#w`K  
agent's fee 代理人费;经纪费 qPvWb1H:  
aggregate 总计;总数;总体数字 2vLV1v$,q  
aggregate amount 总款额;总额 L8WYxJ k  
aggregate assets and liabilities 总体资产与负债 S!@h\3d8{  
aggregate at constant price 按固定价格计算的总体数字 g7-*WN<  
aggregate demand 总需求 W)z@>4`Bb  
aggregate gross position 总持仓量 9[@K4&  
aggregate limit 总限额 ri?k}XnhX  
aggregate of salaries tax 合计薪俸税 H~ `JAplr  
aggregate performance 总体表现;总体业绩 ^lP;JT?  
aggregate supply 总体供应 +f"q^RIU  
aggregate surplus 总盈余 6M^NZ0~J  
aggregate total 整体总额 _B6W:k|-7l  
aggregate value 总值;合计价值 W3E7y?  
aggregated basis 合计基准 h|Ah\P?o  
aggregated net chargeable income 合计应课税入息实额 D9 \!97  
aggregation 合并计算;合计;总和 !$Whftg  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~e;2gm  
aggregation of property 财产的总和 7E]qP 5  
agio 差价;贴水 \96aHOk<  
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》 Py^fWQ5I~%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kwAL] kI  
《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》 QMQ\y8E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r Y#^C  
《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》 ^NB\[ &  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vjz 'y[D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 - xE%`X  
agreement for a settlement 授产协议 7mBH #Q)  
agreement for assignment 转让协议 g=)OcTd#  
agreement for sale 售卖协议;买卖协议 ZT d)4f  
agreement for sale and purchase 买卖协议 b uOpHQn  
agreement for the payment of interest 支付利息协议 *Ud=x^JxO  
agreement for the repayment of money 还款协议 Ucqn 3&  
agreement of reinsurance 再保险协议 dVKctt'C  
Agricultural Bank of China 中国农业银行 t E(_Cg  
air passenger departure tax 飞机乘客离境税 sgfci{~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9h/JW_  
airport tax 机场税 30fqD1_{  
alcohol duty 酒精税 Bid+,,  
alienation 让与;让渡;转让 F[5sFk M7  
alimony 生活费;赡养费 7) zF8V  
All Ordinaries Index [AOI] 所有普通股指数 xN +Oca  
all risks 全险;综合险 3 [r9v!l  
All Sales Record for Stock Market 《股票市场成交报告》 Ej#pM.  
Allied Capital Resources Limited 新联财务有限公司 |?\J,h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'i;/?'!W6  
allocation letter 拨款信件 De^Uc  
allocation of fund 分配款项;预留款项 #O,;3S  
allocation of profit 利润分配;溢利分配 4m"6$  
allocation warrant 拨款令 1@<PcQBp  
allotment 分配;配股 (`)ZR %i  
allotment notice 股份配售通知;配股通知 S-2@:E  
allotment of shares 股份分配 vhE^jS<Tg  
allowable 可获宽免;免税的 M$$Lsb [  
allowable business loss 可扣除的营业亏损 (CR]96n  
allowable expenses 可扣税的支出 kD\7wz,ui  
allowance 免税额;津贴;备抵;准备金 yLgv<%8f  
allowance for debts 债项的免税额 oU)Hco"_k  
allowance for depreciation by wear and tear 耗损折旧免税额 5i1E 5@~  
allowance for funeral expenses 殡殓费的免税额 Hpj7EaMZ_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 A?+cdbxJw  
allowance for repairs and outgoings 修葺及支出方面的免税额 g 5@P  
allowance to debtor 给债务人的津贴 ={G0p=~+,p  
alteration of capital 资本更改 e$l*s/"0t  
alternate trustee 候补受托人 8$~^-_>n/  
amalgamation 合并 &G$K. q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wo2W/{  
ambit of charges 征税范围;收费范围 @aC9O 9|~  
amended valuation 经修订的估值 |E?,hTRe5  
American Commodities Exchange 美国商品交易所 4r tNvf5`  
American Express Bank Limited 美国运通银行 &\m=|S  
American Stock Exchange 美国证券交易所 ,p)Qu%'  
amortization 摊销 12o6KVV^x  
amount due from banks 存放银行同业的款项 <X "_S'O  
amount due from banks abroad 存放海外银行同业的款项 4d63+iM+}  
amount due from holding companies 控股公司欠款 ]9lR:V sw  
amount due from local banks 存放本港银行同业的款项 o XFo  
amount due to banks 银行同业的存款 epGC Ta  
amount due to banks abroad 海外银行同业的存款 IcJQC  
amount due to holding companies 控股公司存款 PdqyNn=  
amount due to local banks 本港银行同业的存款 ZE:!>VXa87  
amount due to outport banks 外埠银行同业的存款 QruclNW{Bv  
amount for note issue 发行纸币的款额 /I48jO^2  
amount of bond 担保契据的款额 {JlSfJw !  
amount of consideration 代价款额 qtlcY8!  
amount of contribution 供款数额 sIzy/W0iV  
amount of indebtedness 负债款额 M{4U%lk  
amount of principal of the loan 贷款本金额 {v,NNKQ4x  
amount of rates chargeable 应征差饷数额 3Q!)bMv \  
amount of share capital 股本额 36MNaQt'e  
amount of sums assured 承保款额 oYAHyCkVq  
amount of variation 变动幅度 %Xe 74C"  
amount of vote 拨款数额 {v}BtZ  
amount payable 应付款额 &j?+%Y1n@  
amount receivable 应收款额 S~hoAl"xb/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l}_6 _g>6  
analysis 分析 oxNQNJ!X  
ancillary risk 附属风险 ,lDOo+eE%:  
annual account 周年帐目;周年帐目报表;年度决算;年结 fJD+GvV$x  
annual accounting date 年结日期 ?)O!(=6%'  
annual allowance 每年免税额;年积金;年度津贴;年津 0)]?@"j  
annual balance 年度余额 _^@>I8ix  
annual disposable income 每年可动用收入 ["WWaCcx  
annual estimates 周年预算 LhCwZ1  
annual fee 年费 o0 |T<_  
annual general meeting 周年大会 tLzb*U8'1w  
annual growth rate 年增率;每年增长率 uN@El1ouY  
annual long-term supplement 长期个案每年补助金 9?tG?b0  
annual pensionable emolument 可供计算退休金的年薪 p+#]Jr  
annual report 年报 2*5pjd{Kt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o@[oI\Vr!  
annual return 周年报表;周年申报表;每年报税表格 vw6DHN)k  
Annual Return Rules 《周年报表规则》 \rM5@ Vf  
annual review of consumer prices 每年消费物价回顾 ows 3%  
annual roll-forward basis 逐年延展方式 ;5tQV%V^Q  
annual salary 年薪 (>C$8)v  
annual statement 年度报表;年度决算表 N oRPvFv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fL~@v-l#~  
annuitant 年金受益人 Sb.%B^O  
annuity 年金 0b}.!k9  
annuity contract 年金合约 *h M5pw  
annuity on human life 人寿年金 PVaqKCj:6W  
antecedent debt 先前的债项 5S 4 Bz  
ante-dated cheque 倒填日期支票 88On{Kk.v  
anticipated expenditure 预期开支 9xOTR#B:_V  
anticipated net profit 预期纯利 Kh7C7[&  
anticipated revenue 预期收入 R1~wzy  
anti-inflation measure 反通货膨胀措施 ,}/6Za  
anti-inflationary stance 反通货膨胀立场 )x3p7t)#  
apparent deficit 表面赤字 W!V-m  
apparent financial solvency 表面偿债能力 ]([^(&2  
apparent partner 表面合伙人 IG90mpLX  
application for personal assessment 个人入息课税申请书 9`td_qh  
application of fund 资金应用 )Wy:I_F351  
application to release as liquidator and to destruct the books of accounts and documents ~EM(*k._  
申请免除清盘人职务及毁灭帐簿与文件 rUg|5EN^)d  
appointed actuary 委任精算师 tE<'*o'  
appointed auditor 委任核数师;委任审计师 (W |;gQ  
appointed trustee 委任的受托人 IL{tm0$r  
appointer 委任人 @_0tq{  
apportioned pro rata 按比例分摊 ;: 0<(!^*  
apportionment 分配;分摊  {gb` %J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %5!K?,z%  
apportionment formula 分摊方程式 ]OV}yD2p  
apportionment of estate duty 遗产税的分摊 R$bDj >8  
appraisal 估价;评估 SBg|V  
appreciable growth 可观增长 20/P:;  
appreciable impact 显着影响 <>H^:iqn  
appreciable increase 可观增长 4 q\&Mb3  
appreciation 增值;升值 Y=D\  
appreciation against other currencies 相对其他货币升值 [ d`m)MW-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -I[KIeF  
appreciation tax 增值税 NUFW SL>  
appropriation 拨款;拨用;拨付 _&N}.y)+t  
appropriation account 拨款帐目 rV}&G!V_t  
Appropriation Bill 拨款法案 uM,R+)3  
appropriation-in-aid system 补助拨款办法 -z">ov-)  
approved assets 核准资产 V1yP{XT=  
approved basket stock 认可一篮子证券 $|t={s34  
approved budget 核准预算 .'b| pd  
approved charitable donation 认可慈善捐款 JnLF61   
approved charitable institution 认可慈善机构 EMzJyGt7  
approved currency 核准货币;认可货币 uC%mGZ a  
approved estimates 核准预算 ?5;N=\GQ  
approved estimates of expenditure 核准开支预算 RZ|M;c  
approved overseas insurer 核准海外保险人 C!U$<_I\2  
approved overseas trust company 核准海外信托公司 > D%  
approved pooled investment fund 核准汇集投资基金 F+!9T  
approved provident fund scheme 认可公积金计划 a U*}.{<!  
approved provision 核准拨款 }/QtIY#I  
approved redeemable share 核准可赎回股份 hdwF;  
approved regional stock 认可地区性证券 Nu euCiP  
approved retirement scheme 认可退休金计划 TE6]4E*  
approved subordinated loan 核准附属贷款 PYTwyqS  
arbitrage 套戥;套汇;套利 ;;+h4O )  
arbitrageur 套戥者;套汇者 og&-P=4O  
arbitrary amount 临时款项 zUq(bD  
arrangement 措施;安排;协定 x@3cZd0j#  
arrears 欠款 EiVVVmm!  
arrears of pay 欠付薪酬 >[l2KD  
arrears of revenue 逾期未收税款;逾期未收的帐项 1A[(RT]  
articles of association 组织章程;组织细则;组织章程细则 VfwH:  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6!SW]#sD  
ascertainment of profit 确定利润 O8~RfB  
"Asia Clear" “亚洲结算系统” L{oG'aK4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &ET$ca`j#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $Z3{D:-)  
Asian Development Fund [ADF] 亚洲发展基金 QH_Ds,oH=  
Asian dollar bond 亚洲美元债券 v#?;PyeF  
Asian dollar market 亚洲美元市场  dZX;k0  
Asian dollar rate 亚洲美元利率 fZcA{$Vc]N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }WhRJr`a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Bru];%Qg%  
asked price 沽盘;喊价;索价;卖方报价 5?[hr5E.E  
assessable income 应评税入息 jVh:Bw  
assessable loss 应评税亏损 \BX9Wn*)a  
assessable profit 应评税利润 V9jxmu F,  
assessable value 应评税值 [^D>xD3B2  
assessed profit 估定利润 L1f=90  
assessed value 经评估价值 x_CY`Y  
assessment 评税;评定;估价;评税单 MRg Ozg  
assessment number 评税编号;估价编号 }rUAYr~VZ  
assessment of additional tax 补加税评税 iH~A7e62OZ  
assessment of performance 业绩评估;实绩评价 7$x%A&]  
Assessor 评税主任 1OV] W f  
asset price bubbles 资产价格泡沫 [SD mdr1T$  
asset-backed securities 具资产保证的证券 *Q#oV}D_  
assets accretion 资产增值 q]Kv.x]$R  
assets and liabilities 资产与负债 bGkLa/?S  
assets betterment statement 资产递增表;资产改进表 56 Z  
assets lending 实物放款;有抵押贷款 5~ZzQG  
assets of the company passing on the death 死者去世时转移的公司资产 d2TIG<6/  
assets pledged as security for liabilities 用作负债抵押的资产 w@Asz9Lq%  
assets portfolio 资产投资组合 Z}{]/=h  
assets price 资产价格 Xpp v  
assets quality 资产质素 Uf MQ?(,  
assets realization 资产变现 ;WAa4r>  
assets refinancing arrangement 资产再集资安排 4I .'./u  
assets securitization 资产证券化 OZC yg/K  
assets situated outside Hong Kong 在香港以外地方的资产 jFip-=T{4  
assets stripping 削减资产;拆卖资产  e<(6x[_  
assets value 资产值 +v$W$s&b-h  
assignee 承让人 0+u >"7T  
assignment 转让;转让书;转让契  v7Ps-a)  
assignment of interest 权益转让 H23 O]r  
assignment of letters patent and trade mark 专利证书及商标转让 sPVE_n  
assignment of property 物业转让;物业转让书 n_:EWm$\  
assignment right 转让权 pe<T" [X  
assignor 转让人 }h1eB~6M  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 bYZU}Kl;(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _#MKpH  
associate member 附属会员 *}T|T%L4)  
associated body corporate 相联法人团体 gf?N(,  
associated company 相联公司;联属公司 3rd8mh&l  
associated corporation 相联法团 W;l0GxOxQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qHtIjtt[q  
公认会计师公会〔英国〕 Z} t^i^u  
Association of Futures Exchange Brokers 香港期货经纪协会 aGfp"NtL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 luyu7`  
association of underwriters 承保人组织 ,p /{!BX  
assumption of control 接管 |,~ )/o_R  
assurance 担保;保险;转易;转易书 z' Z[mrLq  
assurance of interest 权益的转易 :KR KD  
at 19XX price 按一九XX年价格计算 ?#fm-5WIi  
at a discount 按赔价计算;按贴水价格计算;打折扣 I>##iiKN  
at a premium 按溢价计算;按升水价格计算 7 \[fjCg\w  
at call 通知付款;按通知 3o0ZS^#eB  
at constant market price 按固定市价计算 xRdx` YYu  
at constant price 按固定价格计算 {jH'W)nR  
at cost 按成本计算 M<*WC{  
at current market price 按当时市价计算;按现时市价计算 jVZ<i}h0B  
at current price 按当时价格计算;按现时价格计算 Pf<yLT]  
at factor cost 按要素成本计算;按生产要素成本计算 |i #06jIq  
at money-of-the-day price 按付款当日价格计算 =FI[/"476  
at or better 按指定或较佳价位〔买卖指令〕 bC~I}^i\  
at par 按面值计算;平价 5pC}ZgEa<  
at sight 见票即付 t`{T:Tjc  
at the close 按收市盘 $4~Z]-38#A  
at the opening 按开市盘 G "!v)o  
attestation 见证;见证条款 ?L0k|7  
at-the-money option 平价期权 9_,f)2)~W  
attorney 受权人;受托代表人 1Lk(G9CoY  
attornment 新拥有人承认书 ez.a  
attributable profit 可归属利润 ;<thEWH;Y  
attributable share value 可归属股份价值 &%GAPs%  
Auckland Stock Exchange 奥克兰证券交易所 A_WaRYG  
auction 拍卖 F3]VSI6^E,  
auctioneer 拍卖商 Lq1?Y  
audit 审计;核数 ipl,{  
Audit Commission 审计署 6y1\ar(A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] yTh%[k  
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〕 (x?Tjyzw  
audit review 帐目审查 So8 Dwz?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T:zM]%Xh  
audited account 审计帐目;经审计的帐目 :=TIq  
audited annual account 经审计的周年帐目 1_A_)l11  
audited balance sheet 经审计的资产负债表 IGT9}24  
auditor 核数师;核数主任;审计师 SD{)Sq  
auditor's certificate 核数师证明书;审计师证明书 DW78SoyedZ  
auditor's report 核数师报告;审计师报告 $evuL3GY#  
Aussie bond 澳元债券 Kd5 8'$  
austerity budget 紧缩预算 `'sD(e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !lo /L  
Australia All Ordinaries Index 澳洲所有普通股票指数 esQ$.L  
Australian Dollar [AUD] 澳元 "tl$JbRTY  
Australian Options Market 澳大利亚期权市场 t*-c X  
Australian Securities Commission 澳洲证券事务监察委员会 x#N_h0[i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yjMN>L'  
Australian Stock Exchange 澳大利亚证券交易所 deVnAu =  
Austrian Schilling [ATS] 奥地利先令 >C!^%e;m  
authentication 认证;鉴证 @SpP"/)JY  
authority to purchase 委托购买证;委购书 ZTz07Jt  
authorization 认可;核准;授权;授权书 |FM*1Q[1  
authorization by direction 指示授权 |#M|"7;2z  
authorization by instruction 指令授权 *8m['$oyV  
authorization by warrant 令状授权 qk3|fW/-  
authorization of unit trust 单位信托的认可 DcdEt=\)h  
authorized agent 指定代理人 Hh*?[-&r~  
authorized capital 法定资本 vJ=Q{_D=\  
authorized clerk 出市员 pMy:h   
authorized dealer 认可交易商 \!BVf@>p%  
authorized financial institution 认可财务机构 1^E5VG1[  
authorized fund 认可基金 ed}#S~4q  
authorized fund house 获授权的基金公司;认可基金公司 Y&8,f|{R  
authorized institution 认可机构 VN`fZ5*d~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;RX u}pd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v=0G&x=/  
authorized insurer 获授权保险人;获认可承保人 3Jlap=]68S  
authorized investment 特准投资项目 4oueLT(zc  
authorized person 获授权人 O !{YwE8x9  
authorized representative 获授权代表 EY<"B2_%  
authorized share capital 法定股本 m 8b,_1  
automated quotation system 自动报价系统 !khEep}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {, +c  
自动交易系统〔香港期货交易所有限公司〕 M<n'ZDK `W  
automatic adjustment mechanism 自动调整机制 Z+J4 q9^$  
automatic adjustment system 自动调整系统 \`xlD&F@U  
Automatic Clearing House 自动票据交换所 %)?jaE}[  
automatic exchange rates accumulation system 自动化汇率累集系统 i,a"5DR8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Iia.`"S  
automatic teller machine [ATM] 自动柜员机 A;RV~!xx  
autopay 自动转帐 ^bfZd  
available assets 可用资产 Z[d13G;  
available fiscal reserve 现存财政储备 &JqaIJh   
available profit 可用利润 O>1Cx4s5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 J-,ocO  
average 平均;平均数;海损 3^~J;U!3  
average basic salary 平均基本薪金 matna  
average consumer expenditure 平均消费开支;一般消费开支 c>{QTI:]  
average cost 平均成本 M3O !jN~  
average cost of land production 增辟土地平均成本 2M'dT Xz  
average daily turnover 平均每日成交额 I 4?oBq  
average daily wage rate 平均每日工资率 /\h*v!:  
average expenditure pattern 平均开支模式 ?_^{9q%9  
average growth rate 平均增长率 D_0Vu/v  
average net fixed assets 固定资产平均净值 /OzoeI t  
average of relatives 相对价格平均数 =3w;<1 ?'  
average price 平均价格 9 %4:eTcp  
average propensity to consume 平均消费倾向;一般消费倾向 Yg3nT:K_Y&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 W_JO~P  
average rate 平均率 y^`JWs,  
average revenue 平均收入;平均收益 ] 2qKc  
average stock 平均库存;平均存货 M?%x= q\<  
average yearly rent 平均年租 9g5h~ Ma  
avoidance of double taxation 避免双重课税 = a60Xv  
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 Lm2) 3;ei  
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