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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: .3{S6#  
A share A股;甲类股份 /A_</GYs  
abatement of tax 减税;减扣免税额 7#MBT-ih  
ABN AMRO Bank N.V. 荷兰银行 [5)1 4% x  
above-the-line expenditure 线上项目支出;经常预算支出 :&6QKTX  
above-the-line receipt 线上项目收入;经常预算收入 &5(|a"5+G  
ABSA Asia Limited 南非联合亚洲有限公司 ]AERi] B  
absolute change 绝对数值变更 $w[@L7'(  
absolute expenditure 实际开支 NvJu)gI%  
absolute guideline figure 绝对准则数字 z|+L>O-8  
absolute interest 绝对权益 DcSL f4A  
absolute order of discharge 绝对破产解除令 ]'~'V2Ey  
absolute profit margin 绝对利润幅度 1^!= J<`K;  
absolute value 实值;绝对值 |]+m<Dpyr2  
absolutely vested interest 绝对既得权益 Arir=q^2  
absorbed cost 已吸收成本;已分摊成本 0Hff/~J  
absorption 吸收;分摊;合并 mRj-$:}L  
absorption rate 吸收率;摊配率;分摊率 rU<  H7U  
ACB Finance Limited 亚洲商业财务有限公司 x:xKlPGd  
acceptable form of reciprocity 合理的互惠条件 nP 2rN_:4  
acceptable rate 适当利率;适当汇率 ef f6=DP  
acceptance agreement 承兑协议 ^._)HM  
acceptance for honour 参加承兑 M`BD]{tN}  
acceptor 承兑人;接受人;受票人 6x*ImhQ.J  
acceptor for honour 参加承兑人 HQt=.#GW  
accident insurance 意外保险 M (b'4  
Accident Insurance Association of Hong Kong 香港意外保险公会 BxG0vJN|  
accident insurance scheme 意外保险计划 aNn< NW  
accident year basis 意外年度基准 nLto=tNUO  
accommodation 通融;贷款 gWy 2$)  
accommodation bill 通融票据;空头票据 87~. |nu  
accommodation party 汇票代发人 ]hF[f|V  
account balance 帐户余额;帐户结余 Bwb3@vNA  
account book 帐簿 %L/Wc,My  
account collected in advance 预收款项 ppb]RN|)  
account current book 往来帐簿 wA.YEI|CSj  
account of after-acquired property 事后取得的财产报告 S;+bQ.  
account of defaulter 拖欠帐目 *N\U{)b\  
account payable 应付帐款 zclt2?  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  ;lW0p8  
account receivable 应收帐款 0u'2f`p*  
account receivable report 应收帐款报表 TQE3/IL  
account statement 结单;帐单;会计财务报表 \{{B57/Isq  
account title 帐户名称;会计科目 zoC/Hm  
accountant's report 会计师报告 >AN`L`%2  
Accountant's Report Rules 会计师报告规则 U lj2 Py}  
accounting and auditing procedure 会计与审计程序;会计与核数程序 i&mu=J[  
Accounting Arrangements 《会计安排》 EZ1H0fm  
accounting basis 会计基础 5SR 29Z[  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;]Y.2 J  
Accounting Circular 《会计通告》 ZS>}NN  
accounting class 会计类别 k-e_lSYk&c  
accounting date 记帐日期;会计结算日期 /Wg$.<!5 }  
accounting for money 款项核算 g@MTKqs  
Accounting Officer 会计主任 {n$9o  
accounting period 会计报告期;会计期 egx(N <  
accounting policy 会计政策;会计方针 e_k1pox]l  
accounting practice 会计惯例 fcnbPO0M  
accounting principle 会计准则 a3R#Bg(  
accounting record 会计记录 T>vHZZiO  
accounting report 会计报告 Nf-IDK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9y.C])(2  
Accounting Society of China 中国会计学会 g3LAi#m  
accounting statement 会计报表 N=tyaS(YJ  
accounting system 会计制度;会计系统 uO,90g[C/R  
accounting transaction 会计事项;帐务交易 3<m"z9$  
accounting treatment 会计处理 HQ/PHUg2  
accounting year 会计年度 W$?1" F.  
accretion 增值;添加 eoTOccb!  
accrual 应计项目;应累算数目 `o/tpuI  
accrual basis 应计制;权责发生制 Kk9 JZ[nT'  
accrual basis accounting 应计制会计;权责发生制会计 7S2Bm]fP  
accrue 应累算;应计 A3$ rPb8  
accrued benefit 应累算利益 $w+g%y)  
accrued charges 应计费用 CWCE}WU>4  
accrued cumulative preference share dividend 应累算的累积优先股股息 BI4 p3-  
accrued expenses 应累算费用 Z%(aBz7Et  
accrued interest payable 应付利息;应计未付利息 {Swou>X4  
accrued interest receivable 应收利息;应计未收利息 i @+Cr7K,  
accrued right 累算权益 7" Dw4}T  
accruing profit 应累算的利润 FT`y3 ~  
accumulated fiscal reserve 累积财政储备 Ug3PZ7lK  
accumulated profit 累积利润;滚存溢利 <X|"5/h  
accumulated reserve 累积储备 2x$\vL0  
accumulation of surplus income 累积收益盈余 (tyo4Tz1  
acquired assets 既得资产 >,uof?  
acquisition 收购;购置;取得 ;`X-.45  
acquisition cost 购置成本 q Z`@Ro  
acquisition expenses 购置费用 5_G7XBvD/w  
acquisition of 100% interest 收购全部股权 kW6}57iV  
acquisition of control 取得控制权 5xTm]  
acquisition of fixed assets 购置固定资产 _V-@95fK  
acquisition of shell “买壳” u"X8(\pOn  
acquisition price 收购价 c)iQ3_&=  
act of God 天灾 >hB]T%'  
acting partner 执事合伙人 sGMC$%e}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [gIStKe  
active partner 积极参与的合伙人 X*$ 7g;  
active trading 交投活跃 84)S0Y8w  
actual circulation 实际流通 j(/"}d3osm  
actual cost 实际成本 OaU} 9&  
actual expenditure 实际开支;实际支出 t(p  
actual income 实际入息;实际收入;实际收益 ?kE2 S6j5  
actual market 现货市场 W 86S)+h  
actual price 现货价;实际价格 'qQ DM_+  
actual profit 实际利润 9XobTi3+'  
actual quotation 实盘;实际价位;实际报价 ?D57HCd`n  
actual year basis 按实际年度计算 MI',E?#yB  
actuals 实货 FE/&<g0,:  
actuarial investigation 精算调查 ;S,g&%N  
actuarial principle 精算原则 AWD &K!  
actuarial report 精算师报告 ={={ W  
Actuarial Society of Hong Kong 香港精算学会 T_v  
actuarial valuation 精算师估值 ou,W|<%  
actuary 精算师 x9-K}s]%  
ad referendum agreement 暂定协议;有待覆核的协定 wnt^WW=a[  
ad valorem duty 从价税;按值征税 if#$wm%  
ad valorem duty system 从价税制 -7m;rD4J  
ad valorem fee 从价费 k?|VFh1  
ad valorem tariff 从价关税 ScZ$&n  
additional allowance 额外免税额 N;r,B  
additional amount for unexpired risk 未过期风险的额外款额 ;u}MG3Y8  
additional assessable profit 补加应评税利润 oJyC{G  
additional assessment 补加评税 >4LX!^V"  
additional commitment 额外承担 !Q#u i[0q  
additional commitment vote 额外承担拨款 )bPNL$O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PeT A:MW  
additional dependent parent allowance 供养父母额外免税额 6Oo'&3@  
additional provision 额外拨款 ^h^j:!76j  
additional stamp duty 附加印花税 eA{,=, v)  
additional tax 补加税罚款;补加税款 t m5>J)C  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &/=xtO/Z{  
adjudged bankrupt 被裁定破产 zx#d _SVi  
adjudicated bankrupt 裁定破产人 //H+S q66  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 -lb}}z+/  
adjudication of bankruptcy 裁定破产;宣告破产 FCqs'  
adjudication of insolvency 裁定无力偿还债务 Pbm ;@ V  
adjusted actual 经调整的实数;调整后的实数 r8^1JJ~\  
adjusted current assets 经调整的流动资产;调整后的流动资产 }Z0)FU +  
adjusted figure 经调整的数字;调整后的数额 e<iTU?eJM  
adjusted liabilities 经调整的负债;调整后的负债 0A5xG&  
adjusted loss 经调整的亏损;调整后的亏损 "=4=Q\0PT  
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 'DntZK  
adjusted profit 经调整的利润;调整后的利润 0vQkm<  
adjusted surplus 经调整的盈余额;调整后的盈余额 LT'#0dCC  
adjusted value 经调整的价值;调整后的价值 D=9x/ ) *G  
adjustment 调整;修订;理算〔保险〕 *zz/U (9D  
adjustment centre 调剂中心 A{&Etu(K  
adjustment lag 调整过程的时间差距;调整时差 b*P \a  
adjustment mechanism 调整机制 pxDZ}4mOh  
adjustment of loss 亏损调整 &(Xp_3PO  
adjustment process 调整过程;调整程序 U?xl%qF`)  
adjustment range 调整幅度 G>#L  
administered exchange rate 受管制汇率 Br-y`s~cP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #cjB <APY  
administration expenses 行政费用 A4(^I u  
administration fee 手续费;行政费 LoBKR c2t  
administration in bankruptcy 破产管理 aL#b8dCy'  
administration order 遗产管理令 MKoN^(7  
administrator 管理人;遗产管理人 ]6=cSs!  
administrator of the estate 遗产管理人 b-~`A;pr  
admission of debt 债项承认书 :4(7W[r6  
admission of proof 接纳债权证明 mUnn k`v  
advance 放贷款项;垫付款项;预支款项;预付款项 ,aawtdt/  
advance account 暂支帐目;预付款帐户 Ix1ec^?f  
advance compensation 预付补偿金 pC#Z]_k  
advance from shareholder 股东垫款 LNg[fF^:  
advance pending reimbursement 预支以待日后付还 3b%y+?-{\u  
advanced economy 先进经济体系 W=F?+Kg L  
advancement 预付;预付财产 I&1Mh4yu  
advances warrant 垫款令 H(?z?2b p  
advancing 贷出 '-W p|A  
adverse balance 逆差 ]Ms~;MXlx5  
adverse exchange 逆汇 IXd&$h]Lq  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~jF5%Gu  
advice for collection 托收通知书 |6_<4lmTxF  
advice of drawing 提款通知书;汇票通知书 n-H0cm  
advice of payment 付款通知 H3 `%#wQ0j  
Advisory Committee [Securities and Futures Commission] L6l~!bEc  
谘询委员会〔证券及期货事务监察委员会〕 m#%5H  
Advisory Committee on Diversification 经济多元化谘询委员会 ]!0*k#i_.  
affidavit 誓章;遗产申报誓章 =_ -@1 1a  
affidavit of no receipt 述明无收款的誓章 5%tIAbGW  
affiliate 联号;联营公司;附属公司 nwO;>Qr  
affiliated company 附属公司;联号;联营公司 ckhW?T>l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tk1qgjE(?  
affordability 负担能力 +twBFhS7k  
African Development Bank [AfDB] 非洲开发银行 ?+`Zef.g  
after-acquired property 事后取得的财产 3z ~zcQ^\  
after-hours dealing 市后交易 1iF |t5>e  
after-tax profit 税后盈利;税后利润;税后溢利 WGp81DNS|  
agency agreement 代理协议 1*>a  
agency expenses 代理机构的开支 S1`+r0Fk~n  
agency fee 代理费 0B3*\ H}5  
Agency Law 《代理法》 $9Z8P_^.0(  
agent 代理人;承销人 Zu~ #d)l3N  
agent of company 公司代理人 puMpUY  
agent's fee 代理人费;经纪费 ';b/D   
aggregate 总计;总数;总体数字 <7^_M*F9  
aggregate amount 总款额;总额 (sr_& 7A  
aggregate assets and liabilities 总体资产与负债 /l:3* u  
aggregate at constant price 按固定价格计算的总体数字 =( Gv_  
aggregate demand 总需求 `$MO.K{  
aggregate gross position 总持仓量 L$(W* PG}  
aggregate limit 总限额 mjy%xzVr6^  
aggregate of salaries tax 合计薪俸税 \B2=E  
aggregate performance 总体表现;总体业绩 d@] 0 =Ax  
aggregate supply 总体供应 PX]A1Kt?  
aggregate surplus 总盈余 z KJ6j]m  
aggregate total 整体总额 HESwz{eSS  
aggregate value 总值;合计价值 }>)"!p;t_  
aggregated basis 合计基准 wPqIy}-  
aggregated net chargeable income 合计应课税入息实额 jL`S6E?7  
aggregation 合并计算;合计;总和 r,yhc =  
aggregation of incomes of husband and wife 夫妇入息合并计算 |? r,W ~9`  
aggregation of property 财产的总和 c#CX~  
agio 差价;贴水 }Qg9l|  
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》 4fpz;2%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #( X4M{I  
《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》 z,DEBRT+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0>E`9|   
《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》 _CI!7%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment OBb  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9LCV"xgX  
agreement for a settlement 授产协议 6aMqU?-  
agreement for assignment 转让协议 U_M> Q_r(  
agreement for sale 售卖协议;买卖协议 o*r\&!NIw  
agreement for sale and purchase 买卖协议 v?d~H`L  
agreement for the payment of interest 支付利息协议 JNX7]j\  
agreement for the repayment of money 还款协议 "v ^Q !  
agreement of reinsurance 再保险协议 $i~DUT(  
Agricultural Bank of China 中国农业银行 Pf@8C{I  
air passenger departure tax 飞机乘客离境税 k[G?22t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Cww$ A %}  
airport tax 机场税 <VgnrqF6:  
alcohol duty 酒精税 ze,HN Fg@>  
alienation 让与;让渡;转让 ,|T   
alimony 生活费;赡养费 s(wbsRVP8  
All Ordinaries Index [AOI] 所有普通股指数 C/ ;f)k<  
all risks 全险;综合险 wl5!f|  
All Sales Record for Stock Market 《股票市场成交报告》 t^uX9yvx  
Allied Capital Resources Limited 新联财务有限公司 7,Z%rqf\)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G}f.fR Y  
allocation letter 拨款信件 +J+]P\:  
allocation of fund 分配款项;预留款项 X}Fc0Oo  
allocation of profit 利润分配;溢利分配 tlvLbP*r  
allocation warrant 拨款令 +s_@964  
allotment 分配;配股 r 97 VX>  
allotment notice 股份配售通知;配股通知 O]lWaiR`  
allotment of shares 股份分配 ~}wPiu,  
allowable 可获宽免;免税的 P9Rq'u  
allowable business loss 可扣除的营业亏损 T7!a@  
allowable expenses 可扣税的支出 |\N[EM%.@  
allowance 免税额;津贴;备抵;准备金 .c~;/@{  
allowance for debts 债项的免税额 X3RpJ#m"'  
allowance for depreciation by wear and tear 耗损折旧免税额 D!)'c(b  
allowance for funeral expenses 殡殓费的免税额 |!rD2T\Ef  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 HOu<,9?>Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 j: ]/AReOL  
allowance to debtor 给债务人的津贴 yfuvU2nVH  
alteration of capital 资本更改 y;#p=,r  
alternate trustee 候补受托人 Isoqs(Oi  
amalgamation 合并 <qHwY.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s u![ST(  
ambit of charges 征税范围;收费范围 WWq)Cw R  
amended valuation 经修订的估值 7{<t]wQq  
American Commodities Exchange 美国商品交易所 "&L<u0KHG  
American Express Bank Limited 美国运通银行 pm<<!`w"  
American Stock Exchange 美国证券交易所 n;O 3.2  
amortization 摊销 DB%=/ \U  
amount due from banks 存放银行同业的款项 3(vI{[yhT  
amount due from banks abroad 存放海外银行同业的款项 4*m\Zoq>  
amount due from holding companies 控股公司欠款 E})PNf;  
amount due from local banks 存放本港银行同业的款项 `\O[9.B  
amount due to banks 银行同业的存款 1Pn!{ bU3@  
amount due to banks abroad 海外银行同业的存款 ;~/  
amount due to holding companies 控股公司存款 o+6Y/6Xp@  
amount due to local banks 本港银行同业的存款 1VJE+3  
amount due to outport banks 外埠银行同业的存款 O6boTB_2  
amount for note issue 发行纸币的款额 6OIA>%{  
amount of bond 担保契据的款额 7jEAhi!Cq(  
amount of consideration 代价款额 Hhfqb"2on  
amount of contribution 供款数额 80:na7$)#  
amount of indebtedness 负债款额 gEPCXf  
amount of principal of the loan 贷款本金额 uOm fpgO  
amount of rates chargeable 应征差饷数额 r1F5&?{q  
amount of share capital 股本额 J+Y&a&j.  
amount of sums assured 承保款额 e|Lh~sVq  
amount of variation 变动幅度 NaAq^F U  
amount of vote 拨款数额 |$6Gp Aq!  
amount payable 应付款额 PT>,:zY  
amount receivable 应收款额 #pOW2 Uj8\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Sy8o/-  
analysis 分析 q]'VVlP)  
ancillary risk 附属风险 Dr`A4LnqY  
annual account 周年帐目;周年帐目报表;年度决算;年结 &=_YL  
annual accounting date 年结日期 )[%#HT  
annual allowance 每年免税额;年积金;年度津贴;年津 :vV?Yv%P)n  
annual balance 年度余额 + Uj~zx@  
annual disposable income 每年可动用收入 GAz;4pUZ  
annual estimates 周年预算 ( 8H "'  
annual fee 年费 |urohua  
annual general meeting 周年大会 dR $@vDm  
annual growth rate 年增率;每年增长率 {Ivu"<`L3  
annual long-term supplement 长期个案每年补助金 ~EX/IIa{  
annual pensionable emolument 可供计算退休金的年薪 B4U+q|OD#  
annual report 年报 {e>}.R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #?8'Z/1 )  
annual return 周年报表;周年申报表;每年报税表格 [.3M>,)+-  
Annual Return Rules 《周年报表规则》 .,tf[w 71  
annual review of consumer prices 每年消费物价回顾 +F+jC9j(<  
annual roll-forward basis 逐年延展方式 ]sbu9O ^"f  
annual salary 年薪 #[Ns\%Ri0  
annual statement 年度报表;年度决算表 ZTHr jW1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?4gYUEM#  
annuitant 年金受益人 ~~wz05oRG  
annuity 年金 97<Y. 0  
annuity contract 年金合约 w[]7{ D];  
annuity on human life 人寿年金 Xj|j\2$ 0  
antecedent debt 先前的债项 L(AY)gB  
ante-dated cheque 倒填日期支票 gIRFqEz@o  
anticipated expenditure 预期开支 TLO-$>h  
anticipated net profit 预期纯利 8G(wYlxi  
anticipated revenue 预期收入 ;~xkT'  
anti-inflation measure 反通货膨胀措施 KA%tVBl  
anti-inflationary stance 反通货膨胀立场 5b|_?Em7  
apparent deficit 表面赤字 //| 9J(B]  
apparent financial solvency 表面偿债能力 >&Bg F*mm  
apparent partner 表面合伙人 \s+ <w3  
application for personal assessment 个人入息课税申请书 JnPA;1@/  
application of fund 资金应用 bzB9u&  
application to release as liquidator and to destruct the books of accounts and documents @I_ A(cr  
申请免除清盘人职务及毁灭帐簿与文件 Etn]e;z4  
appointed actuary 委任精算师 !K6:W1  
appointed auditor 委任核数师;委任审计师 W99Fb+$I  
appointed trustee 委任的受托人 E~{-RZNK  
appointer 委任人 /:C"n|P7Z  
apportioned pro rata 按比例分摊 7F.>M  
apportionment 分配;分摊 #WfJz}P,!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I,t 0X)  
apportionment formula 分摊方程式 K;S&91V)=  
apportionment of estate duty 遗产税的分摊 %~$4[,=  
appraisal 估价;评估 D|_}~T>;&  
appreciable growth 可观增长 DF9Br D0{  
appreciable impact 显着影响 p2w/jJMD  
appreciable increase 可观增长 !4-NbtT  
appreciation 增值;升值 Z`< +8e  
appreciation against other currencies 相对其他货币升值 _mFb+8C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  21w<8:Vg  
appreciation tax 增值税 _khQ  
appropriation 拨款;拨用;拨付 7|"11^q  
appropriation account 拨款帐目 -XD\,y%zi  
Appropriation Bill 拨款法案 RI-whA8+  
appropriation-in-aid system 补助拨款办法 o$Hc5W([Z  
approved assets 核准资产 DHm$gk  
approved basket stock 认可一篮子证券 v)rN] b]  
approved budget 核准预算 +h*&r ~T  
approved charitable donation 认可慈善捐款 RC\TPG/8!  
approved charitable institution 认可慈善机构 ib uA~\5  
approved currency 核准货币;认可货币 :i?Z1x1`  
approved estimates 核准预算 U3A>#EV  
approved estimates of expenditure 核准开支预算 sHh2>f@x$  
approved overseas insurer 核准海外保险人 AE^&hH0^  
approved overseas trust company 核准海外信托公司 ZhM-F0;`  
approved pooled investment fund 核准汇集投资基金 }RW4  
approved provident fund scheme 认可公积金计划 x"_f$,:!  
approved provision 核准拨款 Tcr&{S&o  
approved redeemable share 核准可赎回股份 =a7m^e7  
approved regional stock 认可地区性证券 qfN<w&P  
approved retirement scheme 认可退休金计划 vWzNsWPK"{  
approved subordinated loan 核准附属贷款 PMkwY {.u  
arbitrage 套戥;套汇;套利 zgVplp  
arbitrageur 套戥者;套汇者 NL2n\%n  
arbitrary amount 临时款项 Zw"6-h4  
arrangement 措施;安排;协定 M,y='*\M  
arrears 欠款 213D{#2  
arrears of pay 欠付薪酬 s9O] tk  
arrears of revenue 逾期未收税款;逾期未收的帐项 zXZy:SD  
articles of association 组织章程;组织细则;组织章程细则 )mwY] !  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nef-xxXC^I  
ascertainment of profit 确定利润 uCmdNY  
"Asia Clear" “亚洲结算系统” 7|65;jm+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l m-ubzJN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v }P~g  
Asian Development Fund [ADF] 亚洲发展基金 c S{l2}E  
Asian dollar bond 亚洲美元债券 iHQFieZ.E  
Asian dollar market 亚洲美元市场 I%{U~  
Asian dollar rate 亚洲美元利率 KAEf4/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cF,u)+2b|6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D {>, 2hC  
asked price 沽盘;喊价;索价;卖方报价 0Wv9K~F  
assessable income 应评税入息 Tz%l 9aC  
assessable loss 应评税亏损 ,3N8  
assessable profit 应评税利润 ZFrK'BvbR  
assessable value 应评税值 2Uu,Vv  
assessed profit 估定利润 "B)DX*-\?  
assessed value 经评估价值 C|z`hNp  
assessment 评税;评定;估价;评税单 ~oSLWA9  
assessment number 评税编号;估价编号 cDE?Xo'!  
assessment of additional tax 补加税评税 '!IX;OSjH  
assessment of performance 业绩评估;实绩评价 Fd|:7NRA<  
Assessor 评税主任 <*4=sX@  
asset price bubbles 资产价格泡沫 {jlm]<:&Z  
asset-backed securities 具资产保证的证券 ?;uzx7@F  
assets accretion 资产增值 .8.ivfmJh  
assets and liabilities 资产与负债 ) @))3  
assets betterment statement 资产递增表;资产改进表 ?86h:9  
assets lending 实物放款;有抵押贷款 Bg7?1m  
assets of the company passing on the death 死者去世时转移的公司资产 <J`_Qc8C  
assets pledged as security for liabilities 用作负债抵押的资产 {"4t`dM  
assets portfolio 资产投资组合 9chiu%20  
assets price 资产价格 AS4m227  
assets quality 资产质素 a$;+-Y  
assets realization 资产变现 $Q]`+:g*}  
assets refinancing arrangement 资产再集资安排 7e}p:Vfp  
assets securitization 资产证券化 TpMfk7-  
assets situated outside Hong Kong 在香港以外地方的资产 ?e&CbVc4  
assets stripping 削减资产;拆卖资产 P\SD_8  
assets value 资产值 /Tv< l  
assignee 承让人 oHeo]<Fbv  
assignment 转让;转让书;转让契 'fK_J}+P  
assignment of interest 权益转让 :~6%nFo  
assignment of letters patent and trade mark 专利证书及商标转让 AZ!G-73  
assignment of property 物业转让;物业转让书 \k;raQR4t*  
assignment right 转让权 P+"#xH  
assignor 转让人 Xb6@;G"  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vs6`oW"{#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 MZL~IX  
associate member 附属会员 /[{?zS{  
associated body corporate 相联法人团体 Td8'z'  
associated company 相联公司;联属公司 t(}&<<1Bz  
associated corporation 相联法团 wiwJD}3h'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nC>#@*+jK  
公认会计师公会〔英国〕 aY3kww`  
Association of Futures Exchange Brokers 香港期货经纪协会 :5@7z9 >  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Lg9ktRKK  
association of underwriters 承保人组织 /0@}7+&  
assumption of control 接管 q+ )KY  
assurance 担保;保险;转易;转易书 ,QG,tf?  
assurance of interest 权益的转易 Z/Mp=273  
at 19XX price 按一九XX年价格计算 Za=<euc7  
at a discount 按赔价计算;按贴水价格计算;打折扣 :Z1_;`>CT  
at a premium 按溢价计算;按升水价格计算 yd>kJk^~/  
at call 通知付款;按通知 Z\dILt:#z  
at constant market price 按固定市价计算 lzm9ClkfH  
at constant price 按固定价格计算 b\^Sz{  
at cost 按成本计算 )OjbmU!7  
at current market price 按当时市价计算;按现时市价计算 UDp"+nS  
at current price 按当时价格计算;按现时价格计算 %>24.i"l  
at factor cost 按要素成本计算;按生产要素成本计算 fI"`[cA"]  
at money-of-the-day price 按付款当日价格计算 CGv(dE,G&]  
at or better 按指定或较佳价位〔买卖指令〕 [nG/>Z]W  
at par 按面值计算;平价 iW |]-Ba\  
at sight 见票即付 Az0Yt31=  
at the close 按收市盘 C5XCy%h  
at the opening 按开市盘 M~ *E!  
attestation 见证;见证条款 hoU&'P8  
at-the-money option 平价期权 94K ;=5h  
attorney 受权人;受托代表人 (y(V,kXwa8  
attornment 新拥有人承认书 TXrC5AJx  
attributable profit 可归属利润 ](8XC_-U'  
attributable share value 可归属股份价值 Uv%"45&7  
Auckland Stock Exchange 奥克兰证券交易所 p8F|]6Z  
auction 拍卖  NPf,9c;  
auctioneer 拍卖商 }m0Lr:vq<r  
audit 审计;核数 M5P63=1+  
Audit Commission 审计署 FIG5]u  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w(mn@Qc  
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〕 FK mFjqY  
audit review 帐目审查 %\5y6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eZg31.  
audited account 审计帐目;经审计的帐目 cl)MI,/>  
audited annual account 经审计的周年帐目 G%'h'AV"  
audited balance sheet 经审计的资产负债表 ]=]'*Z%  
auditor 核数师;核数主任;审计师 -,XS2[  
auditor's certificate 核数师证明书;审计师证明书 fnB-?8K<  
auditor's report 核数师报告;审计师报告 Uhg[#TUK  
Aussie bond 澳元债券 %e1<N8E4  
austerity budget 紧缩预算 4H\O&pSS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *NXwllrci  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;#f%vs>Y7i  
Australian Dollar [AUD] 澳元 faMUd#o&  
Australian Options Market 澳大利亚期权市场 *23  
Australian Securities Commission 澳洲证券事务监察委员会 q)@.f.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O`@$YXuD  
Australian Stock Exchange 澳大利亚证券交易所 EDnmYaa)dZ  
Austrian Schilling [ATS] 奥地利先令 !)LR41>?  
authentication 认证;鉴证 WpmypkJA#  
authority to purchase 委托购买证;委购书 "rAm6b-`  
authorization 认可;核准;授权;授权书 .X:{s,@  
authorization by direction 指示授权 [Q^kO;  
authorization by instruction 指令授权 w)!(@}vd  
authorization by warrant 令状授权 \&e+f#!u  
authorization of unit trust 单位信托的认可 HkrNh>^=  
authorized agent 指定代理人 c/g(=F__[  
authorized capital 法定资本 y`(z_5ClT  
authorized clerk 出市员 MJ92S(  
authorized dealer 认可交易商 4["}U1sG  
authorized financial institution 认可财务机构 0udE\/4!^  
authorized fund 认可基金 TOBAh.1  
authorized fund house 获授权的基金公司;认可基金公司 kdW i!Hp  
authorized institution 认可机构 4|Y0 $(6o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?V7[,I1?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +mF}j=k  
authorized insurer 获授权保险人;获认可承保人 R[_7ab]A  
authorized investment 特准投资项目 T /] ayc:  
authorized person 获授权人 '{7A1yJnY%  
authorized representative 获授权代表 kg !@i7  
authorized share capital 法定股本 +vYm:  
automated quotation system 自动报价系统 c4; `3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]v9<^!  
自动交易系统〔香港期货交易所有限公司〕 @aj"1 2  
automatic adjustment mechanism 自动调整机制 5_`.9@eh.  
automatic adjustment system 自动调整系统 /&kTVuN"(  
Automatic Clearing House 自动票据交换所 ,'ndQ{\9  
automatic exchange rates accumulation system 自动化汇率累集系统 XeZv%` ?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?G8 D6  
automatic teller machine [ATM] 自动柜员机 kdoE)C   
autopay 自动转帐 KNK0w5  
available assets 可用资产 ("{AY?{{  
available fiscal reserve 现存财政储备 $s) ^zm~  
available profit 可用利润 uIWCVR8`Y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 pq4+n'uO  
average 平均;平均数;海损 4vy!'r@   
average basic salary 平均基本薪金 Hq%`DWus\  
average consumer expenditure 平均消费开支;一般消费开支 .Qi`5C:U  
average cost 平均成本 g`1*p|  
average cost of land production 增辟土地平均成本 `NGCUGQ_7  
average daily turnover 平均每日成交额 4!monaB"e  
average daily wage rate 平均每日工资率 6 #QS 5  
average expenditure pattern 平均开支模式 1F$a My?  
average growth rate 平均增长率 G LE`ba  
average net fixed assets 固定资产平均净值 bAW;2 NB  
average of relatives 相对价格平均数 H=wmN0s{<  
average price 平均价格 K IqF"5  
average propensity to consume 平均消费倾向;一般消费倾向 g8vN^nQf[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 gzC\6ca  
average rate 平均率 %K%8 ~B  
average revenue 平均收入;平均收益 [[bMYD1eO  
average stock 平均库存;平均存货 (jQL?  
average yearly rent 平均年租 *Qyw _Q  
avoidance of double taxation 避免双重课税 U+'?#" J8(  
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 Z 4t9q`}h  
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