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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: 8!{;yz  
A share A股;甲类股份 D&)w =qIu  
abatement of tax 减税;减扣免税额 $qvk9 B0E  
ABN AMRO Bank N.V. 荷兰银行 CrTGC%w{=  
above-the-line expenditure 线上项目支出;经常预算支出 1u%e7  
above-the-line receipt 线上项目收入;经常预算收入 TB oN8cB}  
ABSA Asia Limited 南非联合亚洲有限公司 ~|FKl%  
absolute change 绝对数值变更 K3CTxU(  
absolute expenditure 实际开支 QqF&lMH  
absolute guideline figure 绝对准则数字 bD: yu  
absolute interest 绝对权益 {9/ayG[98  
absolute order of discharge 绝对破产解除令 z?b[ 6DLV;  
absolute profit margin 绝对利润幅度 K #f*LV5  
absolute value 实值;绝对值 z~Ec*  
absolutely vested interest 绝对既得权益 |aaoi4OJ  
absorbed cost 已吸收成本;已分摊成本 7H,p/G?]k  
absorption 吸收;分摊;合并 \v*WI)]  
absorption rate 吸收率;摊配率;分摊率 ;|.~'':  
ACB Finance Limited 亚洲商业财务有限公司 )`4g,W  
acceptable form of reciprocity 合理的互惠条件 ZRD@8'1p  
acceptable rate 适当利率;适当汇率 _QS+{  
acceptance agreement 承兑协议 CH`_4UAX%  
acceptance for honour 参加承兑 yjq~O~  
acceptor 承兑人;接受人;受票人 vWGjc2_  
acceptor for honour 参加承兑人 kS\A_"bc  
accident insurance 意外保险 >$%rsc}^  
Accident Insurance Association of Hong Kong 香港意外保险公会 9rd7l6$R"  
accident insurance scheme 意外保险计划 >3{l"SPU  
accident year basis 意外年度基准 t V]BcDp  
accommodation 通融;贷款 7GyJmzEE  
accommodation bill 通融票据;空头票据 *irYSTA$  
accommodation party 汇票代发人 H&yK{0H  
account balance 帐户余额;帐户结余 SL j2/B0  
account book 帐簿 8/tvS8I#y  
account collected in advance 预收款项 xn=/SIS  
account current book 往来帐簿 dHAI4Yf4U  
account of after-acquired property 事后取得的财产报告 wM2[i  
account of defaulter 拖欠帐目 ~EV7E F  
account payable 应付帐款 |q( .j4[i  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;:^^Qfp  
account receivable 应收帐款 XSw!_d  
account receivable report 应收帐款报表 z. 6-D  
account statement 结单;帐单;会计财务报表 3ZAPcpB2  
account title 帐户名称;会计科目 jTDaW8@L  
accountant's report 会计师报告 pOe"S  
Accountant's Report Rules 会计师报告规则 :X66[V&eH  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fD1a)Az  
Accounting Arrangements 《会计安排》 ;q3"XLV(T[  
accounting basis 会计基础 +H'{!:e5  
accounting by Official Receiver 破产管理署署长呈交的帐目 $_u9Y!  
Accounting Circular 《会计通告》 QoU0>p+ 2  
accounting class 会计类别 App9um3:  
accounting date 记帐日期;会计结算日期 _a?(JzLw5  
accounting for money 款项核算 [1 ?  
Accounting Officer 会计主任 q@"0(Oj  
accounting period 会计报告期;会计期 >~D-\,d|f  
accounting policy 会计政策;会计方针 R _c! ,y  
accounting practice 会计惯例 ]csfK${  
accounting principle 会计准则 C5W} o:jE  
accounting record 会计记录 LH" CIL2  
accounting report 会计报告 iaq+#k@V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^xpiNP!?a  
Accounting Society of China 中国会计学会 =/|2f; Q  
accounting statement 会计报表 h VQj$TA  
accounting system 会计制度;会计系统 -=+@/@nV  
accounting transaction 会计事项;帐务交易 tlz+!>  
accounting treatment 会计处理 3fb"1z#  
accounting year 会计年度 F/QRgXV  
accretion 增值;添加 [Ju5O[o  
accrual 应计项目;应累算数目 ]W7e2:Hra  
accrual basis 应计制;权责发生制 ;mi+[`E  
accrual basis accounting 应计制会计;权责发生制会计 :M |<c9I  
accrue 应累算;应计 TsvF~Gdp  
accrued benefit 应累算利益 @_+B'<2  
accrued charges 应计费用 y1FE +EX[  
accrued cumulative preference share dividend 应累算的累积优先股股息 +im>|  
accrued expenses 应累算费用   OH*  
accrued interest payable 应付利息;应计未付利息 gaIN]9wLm  
accrued interest receivable 应收利息;应计未收利息 t& *K  
accrued right 累算权益 w<0F-0:8  
accruing profit 应累算的利润 6UXDIg=  
accumulated fiscal reserve 累积财政储备 ISbhC!59  
accumulated profit 累积利润;滚存溢利 1 po.Cmx  
accumulated reserve 累积储备 \QZ~w_  
accumulation of surplus income 累积收益盈余 Rl%?c5U/$  
acquired assets 既得资产 $U]KIHb  
acquisition 收购;购置;取得 +W8L^Wl  
acquisition cost 购置成本 9k`}fk\M  
acquisition expenses 购置费用 cGE,3dsF[  
acquisition of 100% interest 收购全部股权 &azy1.i~  
acquisition of control 取得控制权 9?IvSv}z  
acquisition of fixed assets 购置固定资产 B F,8[|%#  
acquisition of shell “买壳” ~h<<-c  
acquisition price 收购价 N1vPY]8  
act of God 天灾 k^Gf2%k  
acting partner 执事合伙人 gZ^'hW-{  
active market 买卖活跃的市场;交投畅旺的市场;旺市 TrEo5H;  
active partner 积极参与的合伙人 4|]0%H~n6  
active trading 交投活跃 /3!c ;(  
actual circulation 实际流通 wUj#ACqB  
actual cost 实际成本 5N_w(B  
actual expenditure 实际开支;实际支出 Ei Yj`P  
actual income 实际入息;实际收入;实际收益 ZSUbPz  
actual market 现货市场 Kz>Bw;R(  
actual price 现货价;实际价格 | k:ecw  
actual profit 实际利润 A0@E^bG  
actual quotation 实盘;实际价位;实际报价 L2j7w006  
actual year basis 按实际年度计算 EJz?GM  
actuals 实货 }+F&=-P)  
actuarial investigation 精算调查 3utv  
actuarial principle 精算原则 j$5S_]2  
actuarial report 精算师报告 2jUEL=+Y  
Actuarial Society of Hong Kong 香港精算学会 ]m(C}}  
actuarial valuation 精算师估值 ma%PVz`I;9  
actuary 精算师 `> :^c  
ad referendum agreement 暂定协议;有待覆核的协定 +4r.G(n),  
ad valorem duty 从价税;按值征税 /ta5d;@  
ad valorem duty system 从价税制 l0&Y",vy  
ad valorem fee 从价费 z87_/(nu  
ad valorem tariff 从价关税 hYI0S7{G  
additional allowance 额外免税额 #AN]mH  
additional amount for unexpired risk 未过期风险的额外款额 j mH=W)  
additional assessable profit 补加应评税利润 ~@Wg3'&  
additional assessment 补加评税 E;vF :?|  
additional commitment 额外承担 z5|m`$gy  
additional commitment vote 额外承担拨款 _Z>I"m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Wv`^{y <^  
additional dependent parent allowance 供养父母额外免税额 YWXY4*G  
additional provision 额外拨款 ,2R7AHk  
additional stamp duty 附加印花税 + bU*"5"  
additional tax 补加税罚款;补加税款 dh~ cj5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 b;O@|HK&~  
adjudged bankrupt 被裁定破产 0&@pD`K e  
adjudicated bankrupt 裁定破产人 cj5; XK  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A@o:mZ+XN(  
adjudication of bankruptcy 裁定破产;宣告破产  el"XD"*  
adjudication of insolvency 裁定无力偿还债务 H/I1n\  
adjusted actual 经调整的实数;调整后的实数 w~n7l97Pw  
adjusted current assets 经调整的流动资产;调整后的流动资产 .GM}3(1fX`  
adjusted figure 经调整的数字;调整后的数额 ] C&AU[U*  
adjusted liabilities 经调整的负债;调整后的负债 v[*&@aW0n  
adjusted loss 经调整的亏损;调整后的亏损 6iZ:0y0t+6  
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 VOY#Y*)g  
adjusted profit 经调整的利润;调整后的利润 H ({Y  
adjusted surplus 经调整的盈余额;调整后的盈余额 mx ]a@tu  
adjusted value 经调整的价值;调整后的价值 {=q$k=ib  
adjustment 调整;修订;理算〔保险〕 #@v$`Df<  
adjustment centre 调剂中心 ' thEZ  
adjustment lag 调整过程的时间差距;调整时差 {$ (X,E  
adjustment mechanism 调整机制 9wB}EDZ  
adjustment of loss 亏损调整 "+@>!U  
adjustment process 调整过程;调整程序 y. A]un1  
adjustment range 调整幅度 _Dv<  
administered exchange rate 受管制汇率 iL](w3EM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 l[cBDNlrC;  
administration expenses 行政费用 waYH_)Zx  
administration fee 手续费;行政费 ]-D&/88``  
administration in bankruptcy 破产管理 p`CVq`k  
administration order 遗产管理令 |LwW/>I  
administrator 管理人;遗产管理人 {Iu9%uR>@  
administrator of the estate 遗产管理人 <8SRt-Cr  
admission of debt 债项承认书 D |lm,  
admission of proof 接纳债权证明 DsI{*#  
advance 放贷款项;垫付款项;预支款项;预付款项 OSDx  
advance account 暂支帐目;预付款帐户 t]QGyW A]  
advance compensation 预付补偿金 Z`9yGaTO  
advance from shareholder 股东垫款 3SU:Xd(\o  
advance pending reimbursement 预支以待日后付还 j0]|$p  
advanced economy 先进经济体系 @[vwqPOL  
advancement 预付;预付财产 [tP6FdS/M=  
advances warrant 垫款令 1I1Z),  
advancing 贷出 &E{i#r)'T  
adverse balance 逆差 aglW\L T^  
adverse exchange 逆汇 ENEnHu^  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^UJ#YRzi  
advice for collection 托收通知书 {TWgR2?{C  
advice of drawing 提款通知书;汇票通知书 )}KQtkU8:  
advice of payment 付款通知 :AzP3~BI  
Advisory Committee [Securities and Futures Commission] YdT-E  
谘询委员会〔证券及期货事务监察委员会〕 rP=!!fC1;  
Advisory Committee on Diversification 经济多元化谘询委员会 w2mLL?P  
affidavit 誓章;遗产申报誓章 \!_:<"nX.  
affidavit of no receipt 述明无收款的誓章 MUs~ZF  
affiliate 联号;联营公司;附属公司 J(s%"d  
affiliated company 附属公司;联号;联营公司 #G/ _FRo`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k\~A\UIYo  
affordability 负担能力 LM~,`#3 Ru  
African Development Bank [AfDB] 非洲开发银行 Rw R.*?#  
after-acquired property 事后取得的财产 2|8&=K /  
after-hours dealing 市后交易 4 <&8`Q  
after-tax profit 税后盈利;税后利润;税后溢利 !FhiTh:GCh  
agency agreement 代理协议 u{/!BCKE  
agency expenses 代理机构的开支 +"!=E erKi  
agency fee 代理费 }"{NW!RfP  
Agency Law 《代理法》 sHr!GF  
agent 代理人;承销人 @6~OQN  
agent of company 公司代理人 T 5jZd@VT,  
agent's fee 代理人费;经纪费 u\]aUP e  
aggregate 总计;总数;总体数字 =u+.o<   
aggregate amount 总款额;总额 n* 7mP   
aggregate assets and liabilities 总体资产与负债 h>l  
aggregate at constant price 按固定价格计算的总体数字 d:x=g i!  
aggregate demand 总需求 N;.cZp2  
aggregate gross position 总持仓量 o3mxtE]  
aggregate limit 总限额 L,QAE)S'a  
aggregate of salaries tax 合计薪俸税 1 ^k#g,  
aggregate performance 总体表现;总体业绩 0tzMu#  
aggregate supply 总体供应 NyJ=^=F#  
aggregate surplus 总盈余 @$ea-fK??  
aggregate total 整体总额 p(5'|eqBV  
aggregate value 总值;合计价值 ?b&~(,A{  
aggregated basis 合计基准 OSvv\3=  
aggregated net chargeable income 合计应课税入息实额 wJ| wAS  
aggregation 合并计算;合计;总和 1Xv- e8M  
aggregation of incomes of husband and wife 夫妇入息合并计算 W9$mgs=S`E  
aggregation of property 财产的总和 }+_Z|>qv  
agio 差价;贴水 l*l(QvN_  
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》 kp+\3z_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r|bvpZV  
《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》 dB^')-wA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g!k'tizYD  
《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》 $jDp ^ -  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /y \KLa  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8")1,   
agreement for a settlement 授产协议 lIN`1vX(  
agreement for assignment 转让协议 zqq$PaH*  
agreement for sale 售卖协议;买卖协议 .-:R mYGR  
agreement for sale and purchase 买卖协议 05<MsxB"w  
agreement for the payment of interest 支付利息协议 igV4nL  
agreement for the repayment of money 还款协议 {FavF 9O  
agreement of reinsurance 再保险协议 ye9-%~sjX  
Agricultural Bank of China 中国农业银行 /FZ@Z]Q0G  
air passenger departure tax 飞机乘客离境税 D\:~G}M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6^L4wd7)  
airport tax 机场税 hE-u9i  
alcohol duty 酒精税 'WUevPmt  
alienation 让与;让渡;转让 8#Q=CTjF  
alimony 生活费;赡养费 GUe&WW:Sqk  
All Ordinaries Index [AOI] 所有普通股指数 ya9V+/i7T_  
all risks 全险;综合险 XZaei\rUn)  
All Sales Record for Stock Market 《股票市场成交报告》 IEB|Y  
Allied Capital Resources Limited 新联财务有限公司   0%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [-@Lbu-|  
allocation letter 拨款信件 ypuW}H%`  
allocation of fund 分配款项;预留款项 sQT0y(FW  
allocation of profit 利润分配;溢利分配 4g.y$  
allocation warrant 拨款令 :EK.&% 2  
allotment 分配;配股 !V =s^8nj  
allotment notice 股份配售通知;配股通知 <tEN1i  
allotment of shares 股份分配 hr8v O"tZN  
allowable 可获宽免;免税的 F:8cd^d~u  
allowable business loss 可扣除的营业亏损 Xm7Nr#  
allowable expenses 可扣税的支出 (aX5VB**  
allowance 免税额;津贴;备抵;准备金 ]JeA29   
allowance for debts 债项的免税额 a9ab>2G?FR  
allowance for depreciation by wear and tear 耗损折旧免税额 ?PIOuN=  
allowance for funeral expenses 殡殓费的免税额 _fH.#C  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o0>z6Ya<  
allowance for repairs and outgoings 修葺及支出方面的免税额 +G3&{#D ?  
allowance to debtor 给债务人的津贴 +3 2"vq)_  
alteration of capital 资本更改 \advFKN  
alternate trustee 候补受托人 89>U Koc?  
amalgamation 合并 gE/O29Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O)'Bx=S4Ke  
ambit of charges 征税范围;收费范围 :bLLN  
amended valuation 经修订的估值 Tsez&R$k  
American Commodities Exchange 美国商品交易所 -*sDa6L  
American Express Bank Limited 美国运通银行 Ojx1IL  
American Stock Exchange 美国证券交易所 7P`|wNq  
amortization 摊销 "8Ud&o  
amount due from banks 存放银行同业的款项 d#N<t`  
amount due from banks abroad 存放海外银行同业的款项  R1YRqk  
amount due from holding companies 控股公司欠款 Q0f7gY1-%  
amount due from local banks 存放本港银行同业的款项 i#t)tM"  
amount due to banks 银行同业的存款 -E4e8'P;5  
amount due to banks abroad 海外银行同业的存款 6xs_@Vk|d  
amount due to holding companies 控股公司存款 JDi|]JY  
amount due to local banks 本港银行同业的存款 ZGHkW9b&  
amount due to outport banks 外埠银行同业的存款 -<gGNj.x-  
amount for note issue 发行纸币的款额 z?HP%g'M~  
amount of bond 担保契据的款额 ).TQYrs  
amount of consideration 代价款额 y>vr Uxgo  
amount of contribution 供款数额 (u81p  
amount of indebtedness 负债款额 nf5Ld"|%9  
amount of principal of the loan 贷款本金额 Uhc2`r#q  
amount of rates chargeable 应征差饷数额 ) 5r*2I  
amount of share capital 股本额 [YY[E 7  
amount of sums assured 承保款额 ?Sj3-*/?  
amount of variation 变动幅度 SU.T0>w  
amount of vote 拨款数额 3_W1)vd{  
amount payable 应付款额 vMsb@@O\\  
amount receivable 应收款额 #Sj:U1x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ZqQJFyV*  
analysis 分析 I| qoHN,g  
ancillary risk 附属风险 G J=<~S"  
annual account 周年帐目;周年帐目报表;年度决算;年结 {I|iUfy  
annual accounting date 年结日期 33lD`4i+  
annual allowance 每年免税额;年积金;年度津贴;年津 m$xL#omD  
annual balance 年度余额 -MV</  
annual disposable income 每年可动用收入 nz:I\yA  
annual estimates 周年预算 (&4aebkZO  
annual fee 年费 q/Dc*Qn m  
annual general meeting 周年大会 hPhNDmL#3  
annual growth rate 年增率;每年增长率 9FT;?~,  
annual long-term supplement 长期个案每年补助金 r5XG$:$8\  
annual pensionable emolument 可供计算退休金的年薪 i DV.L  
annual report 年报 MR/jM@8  
Annual Report on the Consumer Price Index 《消费物价指数年报》  h&\%~LO.  
annual return 周年报表;周年申报表;每年报税表格 kAbRXID  
Annual Return Rules 《周年报表规则》 C2;qSKG3{m  
annual review of consumer prices 每年消费物价回顾 G\S\Qe{P~  
annual roll-forward basis 逐年延展方式 ngoo4}  
annual salary 年薪 T8 k@DS  
annual statement 年度报表;年度决算表 q1sK:)Hu+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~9JU_R^%m  
annuitant 年金受益人 GwHMXtj4  
annuity 年金 Y,OSQBgk  
annuity contract 年金合约 UXVjRY`M.\  
annuity on human life 人寿年金 'f9 fw^  
antecedent debt 先前的债项 ~d :Z |8  
ante-dated cheque 倒填日期支票 s7 IaU|m  
anticipated expenditure 预期开支 F i?2sa  
anticipated net profit 预期纯利 TJ3CXyRq  
anticipated revenue 预期收入 wkK61a h6  
anti-inflation measure 反通货膨胀措施 ]%jlaXb  
anti-inflationary stance 反通货膨胀立场 (i^3Lw :  
apparent deficit 表面赤字 4]jN@@  
apparent financial solvency 表面偿债能力 aJlSIw*Q,  
apparent partner 表面合伙人 +!IIt {u  
application for personal assessment 个人入息课税申请书 w?6"`Mo  
application of fund 资金应用 /T`L;YE  
application to release as liquidator and to destruct the books of accounts and documents F23/|q{{  
申请免除清盘人职务及毁灭帐簿与文件 T_bk%  
appointed actuary 委任精算师 CZ*c["x2  
appointed auditor 委任核数师;委任审计师 S+>1yvr),  
appointed trustee 委任的受托人 lwhAF, '$  
appointer 委任人 R9Wh/@J]  
apportioned pro rata 按比例分摊 >VnkgY  
apportionment 分配;分摊 DQM\Y{y|3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7q*L-Xe]k  
apportionment formula 分摊方程式 |><hdBQXX<  
apportionment of estate duty 遗产税的分摊 a<l(zJptG  
appraisal 估价;评估 |[n-H;0  
appreciable growth 可观增长 @BWroNg{  
appreciable impact 显着影响 4Y5Q>2D}  
appreciable increase 可观增长 s0"S;{_#  
appreciation 增值;升值 r+fR^hv  
appreciation against other currencies 相对其他货币升值 D4[1CQ@}4D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n.]K"$230  
appreciation tax 增值税 sXp>4MomV  
appropriation 拨款;拨用;拨付 Mi&,64<  
appropriation account 拨款帐目 )NJD+yQ%  
Appropriation Bill 拨款法案 z5-vx`  
appropriation-in-aid system 补助拨款办法 Z.+-MNWV  
approved assets 核准资产 6>ZUx}vYj  
approved basket stock 认可一篮子证券 Szrr`.']  
approved budget 核准预算 Dk4Jg++  
approved charitable donation 认可慈善捐款 +HNY!fv9  
approved charitable institution 认可慈善机构 `2\vDy1,j  
approved currency 核准货币;认可货币 \D(6t!Ox  
approved estimates 核准预算 az@{O4  
approved estimates of expenditure 核准开支预算 I#QBJ#  
approved overseas insurer 核准海外保险人 v# ab2  
approved overseas trust company 核准海外信托公司 @K/}Ob4   
approved pooled investment fund 核准汇集投资基金 l-4T Tg  
approved provident fund scheme 认可公积金计划 ?ihkV? ;)  
approved provision 核准拨款 7ET^,6  
approved redeemable share 核准可赎回股份 Xk%92Pto  
approved regional stock 认可地区性证券 sh(G{Yz@  
approved retirement scheme 认可退休金计划 preKg $U  
approved subordinated loan 核准附属贷款 1lZl10M:f  
arbitrage 套戥;套汇;套利 (yWU9q)5  
arbitrageur 套戥者;套汇者 Q{6Bhx *>  
arbitrary amount 临时款项 8X`iMFa.P  
arrangement 措施;安排;协定 :RR<-N5+  
arrears 欠款 CrC1&F\dq  
arrears of pay 欠付薪酬 +c5z-X$^]  
arrears of revenue 逾期未收税款;逾期未收的帐项 p@]\ N  
articles of association 组织章程;组织细则;组织章程细则 IBWUXG;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mY?^]3-_  
ascertainment of profit 确定利润 \G}EI|Wo  
"Asia Clear" “亚洲结算系统” T8E=}!68w}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !a?$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }yZ9pTB.?E  
Asian Development Fund [ADF] 亚洲发展基金 BYt#aqf  
Asian dollar bond 亚洲美元债券 @ qWgokf  
Asian dollar market 亚洲美元市场 6j{9\ R  
Asian dollar rate 亚洲美元利率 7?<.L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BYuF$[3ya&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X[b=25Ct  
asked price 沽盘;喊价;索价;卖方报价 =4cK9ac  
assessable income 应评税入息 B9pro%R1Bo  
assessable loss 应评税亏损 :4s{?IY)l  
assessable profit 应评税利润 U8L%=/N>B  
assessable value 应评税值 <a7y]Py  
assessed profit 估定利润 j|"#S4IX)F  
assessed value 经评估价值 9,\b$?9  
assessment 评税;评定;估价;评税单 f<WP< !N%  
assessment number 评税编号;估价编号 ^lhV\YxJ  
assessment of additional tax 补加税评税 4eTfb  
assessment of performance 业绩评估;实绩评价 $j*%}x~[  
Assessor 评税主任 s^+h>  
asset price bubbles 资产价格泡沫 = #]^H c  
asset-backed securities 具资产保证的证券 TUoEk  
assets accretion 资产增值 M72.  
assets and liabilities 资产与负债 ~pA_E!3W  
assets betterment statement 资产递增表;资产改进表 p\OUxAm  
assets lending 实物放款;有抵押贷款 QP f*!E  
assets of the company passing on the death 死者去世时转移的公司资产 <?'d \B  
assets pledged as security for liabilities 用作负债抵押的资产 '<_nL8A^  
assets portfolio 资产投资组合 V(Ll]g/T_;  
assets price 资产价格 b,"gBg  
assets quality 资产质素 JVbR5"+.  
assets realization 资产变现 _<pSCR0  
assets refinancing arrangement 资产再集资安排 `s93P^%  
assets securitization 资产证券化 /.r|ron:e  
assets situated outside Hong Kong 在香港以外地方的资产 p>Dv&fX  
assets stripping 削减资产;拆卖资产 8&?Kg>M  
assets value 资产值 _7r<RZ  
assignee 承让人 9}^nozR,I  
assignment 转让;转让书;转让契 ;0DT f  
assignment of interest 权益转让 9TRS#iVL+*  
assignment of letters patent and trade mark 专利证书及商标转让 dPplZ,Y%  
assignment of property 物业转让;物业转让书 GlkTpX^b  
assignment right 转让权 1y@d`k`t:  
assignor 转让人 ?145^ w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 7(cRm$)L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 tE3#Uq  
associate member 附属会员 P{j2'gg3  
associated body corporate 相联法人团体 =Hplg>h)  
associated company 相联公司;联属公司 c,nE@~ul2  
associated corporation 相联法团 Zp@j*P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t}L kl(  
公认会计师公会〔英国〕 $SAq/VHI1]  
Association of Futures Exchange Brokers 香港期货经纪协会 ;8\w$SPP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R6l`IlG`  
association of underwriters 承保人组织 \6o%gpUkD  
assumption of control 接管 5(RFk Zn4[  
assurance 担保;保险;转易;转易书 x"xl3dRu  
assurance of interest 权益的转易 xUl=N   
at 19XX price 按一九XX年价格计算 r >bMx~a]  
at a discount 按赔价计算;按贴水价格计算;打折扣 IcmTF #{D  
at a premium 按溢价计算;按升水价格计算 )D'SfNx#{  
at call 通知付款;按通知  uYVlF@]  
at constant market price 按固定市价计算 &?N1-?BjM  
at constant price 按固定价格计算 2F* spu  
at cost 按成本计算 B].V|8h  
at current market price 按当时市价计算;按现时市价计算 6;s.%W  
at current price 按当时价格计算;按现时价格计算 _8x:%$   
at factor cost 按要素成本计算;按生产要素成本计算 vN#?>aL  
at money-of-the-day price 按付款当日价格计算 Y,BzBUWK  
at or better 按指定或较佳价位〔买卖指令〕 ZL/iX~}a'  
at par 按面值计算;平价 <q@/ Yy32  
at sight 见票即付 dqF]kP,VG  
at the close 按收市盘 N$>.V7H&  
at the opening 按开市盘 O[%"zO"S  
attestation 见证;见证条款 BUcPMF%\y:  
at-the-money option 平价期权 XY %er  
attorney 受权人;受托代表人 }j<:hD QP  
attornment 新拥有人承认书 P^9y0Q  
attributable profit 可归属利润 |@'/F#T  
attributable share value 可归属股份价值 ; kPx@C   
Auckland Stock Exchange 奥克兰证券交易所 zq]I"0Bi.  
auction 拍卖 ,:6gp3  
auctioneer 拍卖商 @BQJKPF*  
audit 审计;核数 o/0cd  
Audit Commission 审计署 7A:k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ToMvP B);  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 U9w0kcUw#J  
audit review 帐目审查 Ws;S=|9,7~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  NGQBOV  
audited account 审计帐目;经审计的帐目 <ZmC8&Uo  
audited annual account 经审计的周年帐目 }!_x\eq^  
audited balance sheet 经审计的资产负债表 |2RoDW  
auditor 核数师;核数主任;审计师 P5$d#Y(=  
auditor's certificate 核数师证明书;审计师证明书 - Q3jK)1  
auditor's report 核数师报告;审计师报告 ogD 8qrZ6J  
Aussie bond 澳元债券 u|]{|Ya'%  
austerity budget 紧缩预算 K1y]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TCShS}q;%  
Australia All Ordinaries Index 澳洲所有普通股票指数 bloe|o!  
Australian Dollar [AUD] 澳元 iCd$gwA>F  
Australian Options Market 澳大利亚期权市场 p;8I@~dh  
Australian Securities Commission 澳洲证券事务监察委员会 NTq#'O) f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 as#_Fer`U  
Australian Stock Exchange 澳大利亚证券交易所 =NJ:%kvF  
Austrian Schilling [ATS] 奥地利先令 B%y?+4;zA  
authentication 认证;鉴证 pO]{Y?X:  
authority to purchase 委托购买证;委购书 %3p~5jhm1  
authorization 认可;核准;授权;授权书 117`=9F  
authorization by direction 指示授权 =AaTn::e/  
authorization by instruction 指令授权 Q\H1=8  
authorization by warrant 令状授权 GJTKqr|1O  
authorization of unit trust 单位信托的认可 7 2Zp%a=  
authorized agent 指定代理人 \iN3/J4  
authorized capital 法定资本 jLc"1+  
authorized clerk 出市员 wY$'KmNW  
authorized dealer 认可交易商 r.-U=ql  
authorized financial institution 认可财务机构 YoC{ t&rY  
authorized fund 认可基金 LYTx8  
authorized fund house 获授权的基金公司;认可基金公司 {?X#E12vf  
authorized institution 认可机构 qH 1k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .kbo]P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0EWov~Y?  
authorized insurer 获授权保险人;获认可承保人 M:[rH  
authorized investment 特准投资项目 pTzwyj!SD  
authorized person 获授权人  3)D'Yx  
authorized representative 获授权代表 <V`1?9c7D1  
authorized share capital 法定股本 A=N &(k  
automated quotation system 自动报价系统 ajr);xd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _ ^ JhncL  
自动交易系统〔香港期货交易所有限公司〕 ~Qg:_ @@\  
automatic adjustment mechanism 自动调整机制 |ZJ<J)y  
automatic adjustment system 自动调整系统 "6^~-` O  
Automatic Clearing House 自动票据交换所 mBAI";L3  
automatic exchange rates accumulation system 自动化汇率累集系统 :A,g:B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 f&=WgITa  
automatic teller machine [ATM] 自动柜员机 .$o0$`}  
autopay 自动转帐 U3UKu/Z  
available assets 可用资产 x6n(BMr  
available fiscal reserve 现存财政储备  F,hiKq*  
available profit 可用利润 p* '%<3ml  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3bWYRW  
average 平均;平均数;海损 b\Wlpb=QZ  
average basic salary 平均基本薪金  _%r+?I  
average consumer expenditure 平均消费开支;一般消费开支  AqqD!  
average cost 平均成本 k U75  
average cost of land production 增辟土地平均成本 [ GcH4E9r  
average daily turnover 平均每日成交额 (ncm]W  
average daily wage rate 平均每日工资率 OV~]-5gau  
average expenditure pattern 平均开支模式 1\t#*N  
average growth rate 平均增长率 g$^:2MT"aQ  
average net fixed assets 固定资产平均净值 \OzPDN  
average of relatives 相对价格平均数 E*B6k!:  
average price 平均价格 lwVo%-  
average propensity to consume 平均消费倾向;一般消费倾向 7O.?I# 76  
average propensity to save 平均储蓄倾向;一般储蓄倾向 HpXQ D;  
average rate 平均率 ,ORwMZtw{H  
average revenue 平均收入;平均收益 cr wui8  
average stock 平均库存;平均存货 "r+v^  
average yearly rent 平均年租 G5l?c@o  
avoidance of double taxation 避免双重课税 ce&Q}_  
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 ;h"St0   
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