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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: >g=^,G}y  
A share A股;甲类股份 jh>N_cp  
abatement of tax 减税;减扣免税额 8098y,mQe  
ABN AMRO Bank N.V. 荷兰银行 eUYZxe :6  
above-the-line expenditure 线上项目支出;经常预算支出 HB%K|&!+  
above-the-line receipt 线上项目收入;经常预算收入 9`&?hi49nK  
ABSA Asia Limited 南非联合亚洲有限公司 bk.*k~_  
absolute change 绝对数值变更 B@d1xjp)']  
absolute expenditure 实际开支 ?vvG)nW  
absolute guideline figure 绝对准则数字 wqcDAO (  
absolute interest 绝对权益 3b e6p  
absolute order of discharge 绝对破产解除令 B<Ol+)@,}  
absolute profit margin 绝对利润幅度 CdZnD#F2  
absolute value 实值;绝对值 >A<Df  
absolutely vested interest 绝对既得权益 5Wo5 n7o  
absorbed cost 已吸收成本;已分摊成本 XWJ SLN(O  
absorption 吸收;分摊;合并 ;3mL^  
absorption rate 吸收率;摊配率;分摊率 3eWJt\}?B  
ACB Finance Limited 亚洲商业财务有限公司 X2LV&oi  
acceptable form of reciprocity 合理的互惠条件 ;{gT=,KQ`  
acceptable rate 适当利率;适当汇率 Kp&3=e;vn{  
acceptance agreement 承兑协议 Ha)np  
acceptance for honour 参加承兑 ke]Yfwk  
acceptor 承兑人;接受人;受票人 iRve)   
acceptor for honour 参加承兑人 !y[3]8Xxv  
accident insurance 意外保险 Y ,pS/  
Accident Insurance Association of Hong Kong 香港意外保险公会 XY t8vJ  
accident insurance scheme 意外保险计划 |Nd. '|g,  
accident year basis 意外年度基准 r`E1<aCr|  
accommodation 通融;贷款 _~#C $-T  
accommodation bill 通融票据;空头票据 buM>^A"  
accommodation party 汇票代发人 y@8399;l  
account balance 帐户余额;帐户结余 1oW]O@R  
account book 帐簿 #]\G*>{  
account collected in advance 预收款项 W2.1xNWO  
account current book 往来帐簿 [Oy2&C  
account of after-acquired property 事后取得的财产报告 R\Ynn^w  
account of defaulter 拖欠帐目 K'rs9v"K|  
account payable 应付帐款 U+A(.+d.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #&8pp8wd,}  
account receivable 应收帐款 md +`#-D\O  
account receivable report 应收帐款报表 y2% ^teX k  
account statement 结单;帐单;会计财务报表 c"&!=@  
account title 帐户名称;会计科目 N{z(|2{A#  
accountant's report 会计师报告 4y}a,  
Accountant's Report Rules 会计师报告规则 jxOVH+?l%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .Fz6+m;Z  
Accounting Arrangements 《会计安排》 r_<i*l.  
accounting basis 会计基础 nz?BLO=  
accounting by Official Receiver 破产管理署署长呈交的帐目 S@2Jj>3D?  
Accounting Circular 《会计通告》 kX .1#%Ex  
accounting class 会计类别 .;v'oR1x5  
accounting date 记帐日期;会计结算日期 (']z\4o  
accounting for money 款项核算 jJQfCOD$  
Accounting Officer 会计主任 k.R/X  
accounting period 会计报告期;会计期 MJR\ g3  
accounting policy 会计政策;会计方针 R/FV'qy]  
accounting practice 会计惯例 *8eh%3_$h  
accounting principle 会计准则 LK}eU,m=  
accounting record 会计记录 B-p5;h>  
accounting report 会计报告 (S 3kP5:F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3A/MFQ#2  
Accounting Society of China 中国会计学会 @y2Bq['  
accounting statement 会计报表 T ]nR XW$  
accounting system 会计制度;会计系统 \D k^\-  
accounting transaction 会计事项;帐务交易 s+G9L)b'  
accounting treatment 会计处理 t4W0~7   
accounting year 会计年度 3'uES4+r  
accretion 增值;添加 KFG^vmrn  
accrual 应计项目;应累算数目 _IGa8=~  
accrual basis 应计制;权责发生制 EGO@`<"h  
accrual basis accounting 应计制会计;权责发生制会计 uXa}<=O  
accrue 应累算;应计 bGnJ4R3J  
accrued benefit 应累算利益 s"!}=k X  
accrued charges 应计费用 (&x\,19U$  
accrued cumulative preference share dividend 应累算的累积优先股股息 cDol o1*  
accrued expenses 应累算费用 ?bi^h/ f  
accrued interest payable 应付利息;应计未付利息 -+Ji~;b  
accrued interest receivable 应收利息;应计未收利息 A^7Zy79  
accrued right 累算权益 9 f/tNQ7W  
accruing profit 应累算的利润 !Bbwl-e`  
accumulated fiscal reserve 累积财政储备 MNE)<vw>  
accumulated profit 累积利润;滚存溢利 %R"nm  
accumulated reserve 累积储备 Z'M@DY/fdK  
accumulation of surplus income 累积收益盈余 QZP;k!"w  
acquired assets 既得资产 {]N?DmF  
acquisition 收购;购置;取得 :dc J6  
acquisition cost 购置成本 }eK*)  
acquisition expenses 购置费用 uT2cHzqKB  
acquisition of 100% interest 收购全部股权 oK[,xqyA  
acquisition of control 取得控制权 HYa!$P3}[  
acquisition of fixed assets 购置固定资产 'v)+S;oB  
acquisition of shell “买壳” r{;4(3E2  
acquisition price 收购价 O/@[VPf  
act of God 天灾 e.h:9` "*  
acting partner 执事合伙人 :Dm@3S$4<  
active market 买卖活跃的市场;交投畅旺的市场;旺市 K",]_+b  
active partner 积极参与的合伙人 ~<R~Q:T  
active trading 交投活跃 c(JO;=,@9  
actual circulation 实际流通 2M`Ni&v  
actual cost 实际成本 AG=1TZI"  
actual expenditure 实际开支;实际支出 {(Z1JoSl  
actual income 实际入息;实际收入;实际收益 :/Zh[Q@EG  
actual market 现货市场 qA[}\8}h  
actual price 现货价;实际价格 w-/Tb~#E  
actual profit 实际利润 N.rB-  
actual quotation 实盘;实际价位;实际报价 G _o4A:2  
actual year basis 按实际年度计算 LRgk9*@,  
actuals 实货 L2tmo-]nw  
actuarial investigation 精算调查 .=D6<4#t  
actuarial principle 精算原则 HX[#tT|m~  
actuarial report 精算师报告 }DwXs`M7  
Actuarial Society of Hong Kong 香港精算学会 ?+_"2XY  
actuarial valuation 精算师估值 }=)"uv  
actuary 精算师 \NRRN eu|  
ad referendum agreement 暂定协议;有待覆核的协定 8i"fhN3?Y  
ad valorem duty 从价税;按值征税 :W55JD'  
ad valorem duty system 从价税制 Su^Z{ Ud`  
ad valorem fee 从价费 @n3PCH6:Ao  
ad valorem tariff 从价关税 Su~`jRN $  
additional allowance 额外免税额 ,;}RIcvQV  
additional amount for unexpired risk 未过期风险的额外款额 u[@*}|uXM  
additional assessable profit 补加应评税利润 YN3uhd[2  
additional assessment 补加评税 q3t@)+l>*  
additional commitment 额外承担 x;/3_"$9>\  
additional commitment vote 额外承担拨款 d?qz7#kc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N11am  
additional dependent parent allowance 供养父母额外免税额 )LUl?  
additional provision 额外拨款 s,= ^V/c  
additional stamp duty 附加印花税 c=CXj3  
additional tax 补加税罚款;补加税款 JKGZ0yn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hCrgN?M z  
adjudged bankrupt 被裁定破产 @(L|  
adjudicated bankrupt 裁定破产人 qK pU.rP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [;bLlS,  
adjudication of bankruptcy 裁定破产;宣告破产 ah.Kb(d:  
adjudication of insolvency 裁定无力偿还债务 sh RvwE[  
adjusted actual 经调整的实数;调整后的实数 6W o7q\"  
adjusted current assets 经调整的流动资产;调整后的流动资产 )sr]}S0  
adjusted figure 经调整的数字;调整后的数额 >'eqOZM  
adjusted liabilities 经调整的负债;调整后的负债 l;fH5z  
adjusted loss 经调整的亏损;调整后的亏损 9v A`\\9  
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 c4|.!AQ>  
adjusted profit 经调整的利润;调整后的利润 ' =kX   
adjusted surplus 经调整的盈余额;调整后的盈余额 0ni5:tYy  
adjusted value 经调整的价值;调整后的价值 R:E:Y|&#  
adjustment 调整;修订;理算〔保险〕 (`N/1}vk  
adjustment centre 调剂中心 =G`m7!Q)  
adjustment lag 调整过程的时间差距;调整时差 d:aQlW;}  
adjustment mechanism 调整机制 ),_bDI L+  
adjustment of loss 亏损调整 $i hI Hl6'  
adjustment process 调整过程;调整程序 w>e OERZa  
adjustment range 调整幅度 s?G@ k}{  
administered exchange rate 受管制汇率 A@4Cfb@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ??Lxb% 7R  
administration expenses 行政费用 4#T'Fy].  
administration fee 手续费;行政费 "(5}=T@,  
administration in bankruptcy 破产管理 7g$t$cZby,  
administration order 遗产管理令 (.cT<(TB  
administrator 管理人;遗产管理人 Kj7Osqu2bE  
administrator of the estate 遗产管理人 ?{n#j,v!  
admission of debt 债项承认书 @UA>6F  
admission of proof 接纳债权证明 t%%I.zIV7  
advance 放贷款项;垫付款项;预支款项;预付款项 >Y:ouN~<  
advance account 暂支帐目;预付款帐户 Ce:kMkJ  
advance compensation 预付补偿金 W$&Q.Z  
advance from shareholder 股东垫款 c:bB4ch}  
advance pending reimbursement 预支以待日后付还 Mo/xEB/O  
advanced economy 先进经济体系 %+.]>''a  
advancement 预付;预付财产 cb+!H>+  
advances warrant 垫款令 sTb/l!=o  
advancing 贷出 gm8H)y,  
adverse balance 逆差 5segzaI  
adverse exchange 逆汇 `4o;Lz~  
advertisement addressed to shareholders 在报章刊登的致股东通告 1yo@CaW[\  
advice for collection 托收通知书 P>H'od  
advice of drawing 提款通知书;汇票通知书 wNPZ[V:  
advice of payment 付款通知 E,;nx^`!l  
Advisory Committee [Securities and Futures Commission] 9'tM65K  
谘询委员会〔证券及期货事务监察委员会〕 o)$sZ{` ="  
Advisory Committee on Diversification 经济多元化谘询委员会 1ayxE(vMcX  
affidavit 誓章;遗产申报誓章 FvkKM+?F  
affidavit of no receipt 述明无收款的誓章 @U&|38  
affiliate 联号;联营公司;附属公司 `s+qz  
affiliated company 附属公司;联号;联营公司 @{a(f;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S SzOz-&GA  
affordability 负担能力 r"n)I$  
African Development Bank [AfDB] 非洲开发银行 @/9> /?JP  
after-acquired property 事后取得的财产 T57S!CJ^$5  
after-hours dealing 市后交易  2}`OjVS  
after-tax profit 税后盈利;税后利润;税后溢利 WN0^hDc-  
agency agreement 代理协议 B!5gD   
agency expenses 代理机构的开支 fhC=MJ @  
agency fee 代理费 Q|0[B4e^:  
Agency Law 《代理法》 F2u{Wzr_@  
agent 代理人;承销人 2@ad! h  
agent of company 公司代理人 0]Li "Wb  
agent's fee 代理人费;经纪费 XW19hG  
aggregate 总计;总数;总体数字 rlds-j''  
aggregate amount 总款额;总额 G~_dSa@g G  
aggregate assets and liabilities 总体资产与负债 |HL1.;1  
aggregate at constant price 按固定价格计算的总体数字 =.uE(L`]NA  
aggregate demand 总需求 ^v,^.>P  
aggregate gross position 总持仓量 uv@4/M`  
aggregate limit 总限额 |ey6Czm  
aggregate of salaries tax 合计薪俸税 s)-=l _4T  
aggregate performance 总体表现;总体业绩 `'g%z: ~  
aggregate supply 总体供应 rUj]6j=e  
aggregate surplus 总盈余 UE(%R1Py  
aggregate total 整体总额 <$UY{"?  
aggregate value 总值;合计价值 UCl,sn  
aggregated basis 合计基准 <)rol  
aggregated net chargeable income 合计应课税入息实额 $FD0MrB_+  
aggregation 合并计算;合计;总和 |=SaI%%Be  
aggregation of incomes of husband and wife 夫妇入息合并计算 i |C'_gw`n  
aggregation of property 财产的总和 1(m8 9C[  
agio 差价;贴水 E*CY/F I_  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :imp~~L;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E$RH+):|  
《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》 A$ s4Q0Mf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .aNy)Yu8  
《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》 !"_\5$5i<X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pwm ]2}+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  snX5mD  
agreement for a settlement 授产协议 f 1]1ZOb  
agreement for assignment 转让协议 OJ&~uV>2  
agreement for sale 售卖协议;买卖协议 './s'!Lj  
agreement for sale and purchase 买卖协议 nq r[HFWs  
agreement for the payment of interest 支付利息协议 @dw0oRF  
agreement for the repayment of money 还款协议 Z:5e:M  
agreement of reinsurance 再保险协议 _%Jqyc"-  
Agricultural Bank of China 中国农业银行 )/Ul" QF  
air passenger departure tax 飞机乘客离境税 q&7J1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *_@8v?  
airport tax 机场税 8M !If  
alcohol duty 酒精税 FL- sXg  
alienation 让与;让渡;转让 IE,xiV  
alimony 生活费;赡养费 =lA*?'kd  
All Ordinaries Index [AOI] 所有普通股指数 tvavI9  
all risks 全险;综合险 [$f  
All Sales Record for Stock Market 《股票市场成交报告》 8eQ 4[wJY  
Allied Capital Resources Limited 新联财务有限公司 p"3_u;cN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 BlMc<k  
allocation letter 拨款信件 |h4aJv  
allocation of fund 分配款项;预留款项 g"^<LX-  
allocation of profit 利润分配;溢利分配 6o!+E@V b  
allocation warrant 拨款令 9F@Q  
allotment 分配;配股 n}}$-xl  
allotment notice 股份配售通知;配股通知 !-)Hog5\  
allotment of shares 股份分配 }HRM6fR1S  
allowable 可获宽免;免税的 E:!?A@Fy  
allowable business loss 可扣除的营业亏损 N8_ c%6GE  
allowable expenses 可扣税的支出 @WEDXB  
allowance 免税额;津贴;备抵;准备金 Kj.4Z+^  
allowance for debts 债项的免税额 *;5P65:u$>  
allowance for depreciation by wear and tear 耗损折旧免税额 fIWOo >)D  
allowance for funeral expenses 殡殓费的免税额 :/A3l=}iV  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ef*Vs  
allowance for repairs and outgoings 修葺及支出方面的免税额 tUaDwIu#  
allowance to debtor 给债务人的津贴 R utRA  
alteration of capital 资本更改 fq-e2MCX5  
alternate trustee 候补受托人 Y|stxeOC  
amalgamation 合并 jv_z%`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~|QhWgq  
ambit of charges 征税范围;收费范围 .?|pv}V  
amended valuation 经修订的估值 @|BaZq,g  
American Commodities Exchange 美国商品交易所 xy;u"JY*  
American Express Bank Limited 美国运通银行 pbJC A&  
American Stock Exchange 美国证券交易所 `\Z7It?aDs  
amortization 摊销 RzgA;ZC'  
amount due from banks 存放银行同业的款项 rY yB"|  
amount due from banks abroad 存放海外银行同业的款项 wA$ JDf)Vg  
amount due from holding companies 控股公司欠款 tX)l_ ?jVH  
amount due from local banks 存放本港银行同业的款项 J$"3w,O6+U  
amount due to banks 银行同业的存款 v!~tX*q  
amount due to banks abroad 海外银行同业的存款 vM5yiHI(jb  
amount due to holding companies 控股公司存款 qJN!L))  
amount due to local banks 本港银行同业的存款 ,E ]vM&  
amount due to outport banks 外埠银行同业的存款 'ONCz  
amount for note issue 发行纸币的款额 ~*NG~Kn"s  
amount of bond 担保契据的款额 7\.{O$Q  
amount of consideration 代价款额 l4: B(  
amount of contribution 供款数额 ZMa@/\pf1  
amount of indebtedness 负债款额 $DS|jnpV  
amount of principal of the loan 贷款本金额 M it3q  
amount of rates chargeable 应征差饷数额 'ip2|UG  
amount of share capital 股本额 xNAX)v3Z  
amount of sums assured 承保款额 Tew?e&eO  
amount of variation 变动幅度 w&F.LiX^  
amount of vote 拨款数额 sQ"; t=yC  
amount payable 应付款额 @'IRh9  
amount receivable 应收款额 \k 9EimT}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v=8sj{g3,3  
analysis 分析 {#U 3A_y  
ancillary risk 附属风险 sx1w5rj.Y0  
annual account 周年帐目;周年帐目报表;年度决算;年结 yX7P5c.   
annual accounting date 年结日期 Te d1Ky2O  
annual allowance 每年免税额;年积金;年度津贴;年津 M1HGXdN*B  
annual balance 年度余额 ^ L?2y/  
annual disposable income 每年可动用收入 lD9QS ;  
annual estimates 周年预算 IEmjWw4  
annual fee 年费 2p|ed=ly%  
annual general meeting 周年大会 @h=r;N#/`P  
annual growth rate 年增率;每年增长率 15J t @{<r  
annual long-term supplement 长期个案每年补助金 Ah :d2*SR4  
annual pensionable emolument 可供计算退休金的年薪 2e?a"Vss  
annual report 年报 !FA[ ]d4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2]:Z7Ji  
annual return 周年报表;周年申报表;每年报税表格 'f_[(o+n  
Annual Return Rules 《周年报表规则》 WzhY4"p  
annual review of consumer prices 每年消费物价回顾 &iI5^b-P  
annual roll-forward basis 逐年延展方式 *N65B#  
annual salary 年薪 F<0GX!p4u  
annual statement 年度报表;年度决算表 }Gf9.ACQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qw<~v?{|C  
annuitant 年金受益人 2%_UOEayU  
annuity 年金 Xte"tf9(C  
annuity contract 年金合约 '5etZ!:  
annuity on human life 人寿年金 b}HwvS:  
antecedent debt 先前的债项 p N+1/m,  
ante-dated cheque 倒填日期支票 Mwtd<7<!A  
anticipated expenditure 预期开支 M$Or|HTG  
anticipated net profit 预期纯利 "30R%oL]=  
anticipated revenue 预期收入 _z6" C8W  
anti-inflation measure 反通货膨胀措施 kO}Q OL4  
anti-inflationary stance 反通货膨胀立场 A}W}H;8x  
apparent deficit 表面赤字 W[B;;"ro  
apparent financial solvency 表面偿债能力 -izZ D  
apparent partner 表面合伙人 ana?;NvC  
application for personal assessment 个人入息课税申请书 z8JdA%YBM  
application of fund 资金应用 !n3J6%b9y/  
application to release as liquidator and to destruct the books of accounts and documents U2CCjAgRs  
申请免除清盘人职务及毁灭帐簿与文件 qr'P0+|~5  
appointed actuary 委任精算师 |Ye%HpTTv  
appointed auditor 委任核数师;委任审计师 WUK{st.z  
appointed trustee 委任的受托人 e)#f`wM  
appointer 委任人 :O9i:Xq[QW  
apportioned pro rata 按比例分摊 u.ub:  
apportionment 分配;分摊 D:#e;K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4fL/,j/^  
apportionment formula 分摊方程式 T{4Ru6[  
apportionment of estate duty 遗产税的分摊 ?TMrnR/d  
appraisal 估价;评估 ->*'Y;t4  
appreciable growth 可观增长 ss'`[QhR2  
appreciable impact 显着影响 S*'  
appreciable increase 可观增长 j-(k`w\  
appreciation 增值;升值 VQ/Jz5^  
appreciation against other currencies 相对其他货币升值 Np2.X+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k|; [)gE  
appreciation tax 增值税 LgJUMR8vUO  
appropriation 拨款;拨用;拨付 &uLC{Ik}  
appropriation account 拨款帐目 Q}|QgN  
Appropriation Bill 拨款法案 \{{i:&] H  
appropriation-in-aid system 补助拨款办法 !A=>B=.|D  
approved assets 核准资产 V)3S.*]  
approved basket stock 认可一篮子证券 %dDwus  
approved budget 核准预算 |yYu!+U  
approved charitable donation 认可慈善捐款 Y~g*"J5j  
approved charitable institution 认可慈善机构 -J(93@X 9  
approved currency 核准货币;认可货币 8j jq)d4#  
approved estimates 核准预算 -Ou@T#h"  
approved estimates of expenditure 核准开支预算 c5AEn -Q  
approved overseas insurer 核准海外保险人 hM~zO1XW  
approved overseas trust company 核准海外信托公司 We:b1sZR  
approved pooled investment fund 核准汇集投资基金 _su$]s  
approved provident fund scheme 认可公积金计划 =N<Z@'c  
approved provision 核准拨款 "Oq>i9v;|$  
approved redeemable share 核准可赎回股份 D.Z4noMA6  
approved regional stock 认可地区性证券 |iGfWJ^+  
approved retirement scheme 认可退休金计划 U9%#(T$  
approved subordinated loan 核准附属贷款 G !;<#|a  
arbitrage 套戥;套汇;套利 IrTMZG  
arbitrageur 套戥者;套汇者 +Q!  
arbitrary amount 临时款项 Yxd&hr  
arrangement 措施;安排;协定 ~-zch=+u  
arrears 欠款 MNV OloA  
arrears of pay 欠付薪酬 A i5|N  
arrears of revenue 逾期未收税款;逾期未收的帐项 L_QJS2  
articles of association 组织章程;组织细则;组织章程细则 1jkMje  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 n Wb0S  
ascertainment of profit 确定利润 .F@0`*#rE~  
"Asia Clear" “亚洲结算系统” 0zrZrl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uBqZ62{G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,{VC(/d  
Asian Development Fund [ADF] 亚洲发展基金 ;.|).y1/`  
Asian dollar bond 亚洲美元债券 :y8wv|m  
Asian dollar market 亚洲美元市场 3e7P w`gLl  
Asian dollar rate 亚洲美元利率 fFNwmH-jv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j/PNi@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 GEQ3r'B|  
asked price 沽盘;喊价;索价;卖方报价 HL34pmc  
assessable income 应评税入息 cgF?[Z+x  
assessable loss 应评税亏损 (OT&:WwW  
assessable profit 应评税利润 t-3y`31i.  
assessable value 应评税值 7-`iI(N<  
assessed profit 估定利润 8nQjD<-  
assessed value 经评估价值 )ND%MYJSq  
assessment 评税;评定;估价;评税单 jk-e/C  
assessment number 评税编号;估价编号 V Mb r@9  
assessment of additional tax 补加税评税 ~.L\f%<  
assessment of performance 业绩评估;实绩评价 OD`?BM  
Assessor 评税主任 Ql.abU  
asset price bubbles 资产价格泡沫 ;!H|0sv  
asset-backed securities 具资产保证的证券 72;ot`  
assets accretion 资产增值 0Z<&M|G  
assets and liabilities 资产与负债 ZQ'bB5I  
assets betterment statement 资产递增表;资产改进表 U f <hzP  
assets lending 实物放款;有抵押贷款 +8~C&K:  
assets of the company passing on the death 死者去世时转移的公司资产 dyN Kok#  
assets pledged as security for liabilities 用作负债抵押的资产 csNB  \  
assets portfolio 资产投资组合 bUBQ  
assets price 资产价格 *D6X&Hg&5  
assets quality 资产质素 y1@*)| r  
assets realization 资产变现 di5>aAJ)D  
assets refinancing arrangement 资产再集资安排 1@L|EFa  
assets securitization 资产证券化 -T+7u  
assets situated outside Hong Kong 在香港以外地方的资产 H(WRm1i"G  
assets stripping 削减资产;拆卖资产 @Wb_Sz4`  
assets value 资产值 eg$y,Tx  
assignee 承让人 : ZWKrnG  
assignment 转让;转让书;转让契 3sy|pa  
assignment of interest 权益转让 T_=iJ: Q  
assignment of letters patent and trade mark 专利证书及商标转让 F#^<t$5t  
assignment of property 物业转让;物业转让书 eK=<a<tx  
assignment right 转让权 L/sMAB  
assignor 转让人 F:B 8J4/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 D8S3YdJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 EBl?oN7E  
associate member 附属会员 [;n/|/m,  
associated body corporate 相联法人团体 jQIb :\0#  
associated company 相联公司;联属公司 3j2#'Jf|:  
associated corporation 相联法团 A;\1`_i0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E)}& p\{E  
公认会计师公会〔英国〕 Sl7x>=  
Association of Futures Exchange Brokers 香港期货经纪协会 |{en) {:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~?#B(t  
association of underwriters 承保人组织 *(>,\8OVf  
assumption of control 接管 N(W;\>P  
assurance 担保;保险;转易;转易书 AZgeu$:7p<  
assurance of interest 权益的转易 _>k&M7OU4  
at 19XX price 按一九XX年价格计算 !/;/ X\d  
at a discount 按赔价计算;按贴水价格计算;打折扣 Zl4X,9Wt  
at a premium 按溢价计算;按升水价格计算 4,)EG1  
at call 通知付款;按通知 "ytPS~  
at constant market price 按固定市价计算 `{GI^kgJ9  
at constant price 按固定价格计算 a?dUJt  
at cost 按成本计算 & uMx*TTY  
at current market price 按当时市价计算;按现时市价计算 Vw>AD<Rl  
at current price 按当时价格计算;按现时价格计算 tzn+ M0'  
at factor cost 按要素成本计算;按生产要素成本计算 ?Xq"Q^o4#e  
at money-of-the-day price 按付款当日价格计算 qjrl$[`X:  
at or better 按指定或较佳价位〔买卖指令〕 7kDqgod^A  
at par 按面值计算;平价 N3rq8Rk  
at sight 见票即付 suF<VJ)&s  
at the close 按收市盘 )oU%++cdo  
at the opening 按开市盘 $]`rWSYtv`  
attestation 见证;见证条款 9z9\pXFQ  
at-the-money option 平价期权 &h<\jqN/  
attorney 受权人;受托代表人 TEN~3 Ef#  
attornment 新拥有人承认书  2.>aL  
attributable profit 可归属利润 BJNZH#"  
attributable share value 可归属股份价值 |mp~d<&  
Auckland Stock Exchange 奥克兰证券交易所 u"s@eN  
auction 拍卖 d"0=.sA  
auctioneer 拍卖商 <<M1:1  
audit 审计;核数 f]C`]qg  
Audit Commission 审计署 V7}]39m(s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 089 <B& <  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 z55g'+Kab  
audit review 帐目审查 &rbkw<=j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o^8Z cN>  
audited account 审计帐目;经审计的帐目 5>!I6[{  
audited annual account 经审计的周年帐目 D_)N!,i  
audited balance sheet 经审计的资产负债表 ]VcuD05"C  
auditor 核数师;核数主任;审计师 Z(Z$>P&4  
auditor's certificate 核数师证明书;审计师证明书 >*]dB|2  
auditor's report 核数师报告;审计师报告 \`oP\|Z  
Aussie bond 澳元债券 s^R$u"pFs  
austerity budget 紧缩预算 0 H0U%x8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "~:P-]`G  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~o X`Gih  
Australian Dollar [AUD] 澳元 &\iMIJ-  
Australian Options Market 澳大利亚期权市场 u/.# zn@9h  
Australian Securities Commission 澳洲证券事务监察委员会 K +l-A>Ic  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H.]p\ UY9  
Australian Stock Exchange 澳大利亚证券交易所 }Dx5W9Ri"  
Austrian Schilling [ATS] 奥地利先令 !%/2^  
authentication 认证;鉴证 b`fWT:?=  
authority to purchase 委托购买证;委购书 "BA&  
authorization 认可;核准;授权;授权书 f7?u`"C  
authorization by direction 指示授权 = J0r,dR  
authorization by instruction 指令授权 :qvA'.L/;z  
authorization by warrant 令状授权 4Dw| I${O  
authorization of unit trust 单位信托的认可 Im"8+756  
authorized agent 指定代理人 TdL/tg!  
authorized capital 法定资本 L~!Lq4]V\g  
authorized clerk 出市员 #SR )tU  
authorized dealer 认可交易商 Z5`U+ (  
authorized financial institution 认可财务机构 xzb{g,c   
authorized fund 认可基金 Exz(t'  
authorized fund house 获授权的基金公司;认可基金公司 ; ]VLA9dC  
authorized institution 认可机构 wpf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $AF,4Ir-b+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {k)H.zwe  
authorized insurer 获授权保险人;获认可承保人 9Idgib&  
authorized investment 特准投资项目 e/Y& d9` I  
authorized person 获授权人 }w5`Oig[  
authorized representative 获授权代表 tN_~zP  
authorized share capital 法定股本 ]htx9ds=  
automated quotation system 自动报价系统 vpP8'f.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *n`8 -=  
自动交易系统〔香港期货交易所有限公司〕 X=[`+=  
automatic adjustment mechanism 自动调整机制 fl71{jJ_  
automatic adjustment system 自动调整系统 1Ba.'~:  
Automatic Clearing House 自动票据交换所 ,A9{x\1!  
automatic exchange rates accumulation system 自动化汇率累集系统 Wl{wY,u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6BObV/S Jg  
automatic teller machine [ATM] 自动柜员机 /'L/O;H20  
autopay 自动转帐 }qN   
available assets 可用资产 ]64?S0p1c!  
available fiscal reserve 现存财政储备 Z`yW2ON$'  
available profit 可用利润 |$`I1  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 , R $ZZ4  
average 平均;平均数;海损 }^ZPah  
average basic salary 平均基本薪金 .] BJM?9  
average consumer expenditure 平均消费开支;一般消费开支 K~ VUD(  
average cost 平均成本 p 4Y 2AQ9  
average cost of land production 增辟土地平均成本 a*?,wmzl  
average daily turnover 平均每日成交额 p} i5z_tS  
average daily wage rate 平均每日工资率 O^4K o}  
average expenditure pattern 平均开支模式 A{ Ejk|  
average growth rate 平均增长率 F}4jm,w  
average net fixed assets 固定资产平均净值 7_]Bu<{f  
average of relatives 相对价格平均数 h9j/mUwV  
average price 平均价格 sRSy++FRF  
average propensity to consume 平均消费倾向;一般消费倾向 ym6gj#2m  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wIK&EGQ  
average rate 平均率 QW6\~l 4  
average revenue 平均收入;平均收益 <'<{|$Pw  
average stock 平均库存;平均存货 ]F1ZeAh5  
average yearly rent 平均年租 $jNp-5+Q;  
avoidance of double taxation 避免双重课税 1}jwv_0lL  
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  d`&F  
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