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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: QD1&"T<.d.  
A share A股;甲类股份 C[;7i!Dv  
abatement of tax 减税;减扣免税额 {7v|\6@e3  
ABN AMRO Bank N.V. 荷兰银行 zB\ 8<97 C  
above-the-line expenditure 线上项目支出;经常预算支出 W>'gG}.  
above-the-line receipt 线上项目收入;经常预算收入 TPY&O{ q  
ABSA Asia Limited 南非联合亚洲有限公司 u{dkUG1ia  
absolute change 绝对数值变更 u/N_62sk5  
absolute expenditure 实际开支 dN){w _  
absolute guideline figure 绝对准则数字 CurU6x1  
absolute interest 绝对权益 ?Qts2kae#  
absolute order of discharge 绝对破产解除令 W!TT fj   
absolute profit margin 绝对利润幅度 `}8)P#  
absolute value 实值;绝对值 '%YTM N@  
absolutely vested interest 绝对既得权益 `];ne]xM  
absorbed cost 已吸收成本;已分摊成本 Ad -_=a%  
absorption 吸收;分摊;合并 !L_xcov!Y  
absorption rate 吸收率;摊配率;分摊率 s"8z q ;)  
ACB Finance Limited 亚洲商业财务有限公司 )a+bH</'  
acceptable form of reciprocity 合理的互惠条件 Qb;]4[3  
acceptable rate 适当利率;适当汇率 "kucFf f  
acceptance agreement 承兑协议 'z+Pa^)v  
acceptance for honour 参加承兑 FE#| 5;q.  
acceptor 承兑人;接受人;受票人 ONc#d'-L  
acceptor for honour 参加承兑人 8zwH^q[`r  
accident insurance 意外保险 f,BJb+0  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]HRHF'4  
accident insurance scheme 意外保险计划 DvA#zX[  
accident year basis 意外年度基准 P#;pQC  
accommodation 通融;贷款 kjSzu qB  
accommodation bill 通融票据;空头票据 mmMiA@0  
accommodation party 汇票代发人 4&6cDig7*2  
account balance 帐户余额;帐户结余 IEfm>N-]  
account book 帐簿 GW]t~EL  
account collected in advance 预收款项 6S(`Bw8h  
account current book 往来帐簿 5Iv"  
account of after-acquired property 事后取得的财产报告 ]0{,P !  
account of defaulter 拖欠帐目 =E~_F>SD  
account payable 应付帐款 *6v5JH&K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 cc"<H}g>`  
account receivable 应收帐款 aQso<oK  
account receivable report 应收帐款报表 q@4Cw&AI+  
account statement 结单;帐单;会计财务报表 FE06,i\{  
account title 帐户名称;会计科目 ~0vNs2D,S  
accountant's report 会计师报告 )F0Q2P1I  
Accountant's Report Rules 会计师报告规则 T8j<\0WW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 V7+/|P_  
Accounting Arrangements 《会计安排》 ^q<EnsY  
accounting basis 会计基础 }5X.*wz  
accounting by Official Receiver 破产管理署署长呈交的帐目 >PGsY[N  
Accounting Circular 《会计通告》 YT@H^=  
accounting class 会计类别 rPHM_fW(O@  
accounting date 记帐日期;会计结算日期 fo I:`]2"*  
accounting for money 款项核算 V0gu0+u~R  
Accounting Officer 会计主任 W5&KmA  
accounting period 会计报告期;会计期 (c[DQSj  
accounting policy 会计政策;会计方针 <F| S<\Y.  
accounting practice 会计惯例 *Ym+xu_5  
accounting principle 会计准则 ?1X7jn`,+  
accounting record 会计记录 Wx8;+!2Q/  
accounting report 会计报告 BJsN~` =r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t4-0mNBZt$  
Accounting Society of China 中国会计学会 fY|vq amA;  
accounting statement 会计报表 ~\c  j  
accounting system 会计制度;会计系统 X,K`]hb*0_  
accounting transaction 会计事项;帐务交易 pf3-  
accounting treatment 会计处理  ww\2  
accounting year 会计年度 c>C!vAg  
accretion 增值;添加 O@rZ ^Aa  
accrual 应计项目;应累算数目 vLCm,Bb2L  
accrual basis 应计制;权责发生制 73!])!SVI  
accrual basis accounting 应计制会计;权责发生制会计 <*p  
accrue 应累算;应计 H#bu3*'  
accrued benefit 应累算利益 F+V[`w*k  
accrued charges 应计费用 "2I{T  
accrued cumulative preference share dividend 应累算的累积优先股股息 #Vm)wH3  
accrued expenses 应累算费用 R7x*/?  
accrued interest payable 应付利息;应计未付利息 }5?|iUH|  
accrued interest receivable 应收利息;应计未收利息 b+71`aD0  
accrued right 累算权益 W#9LK Jj  
accruing profit 应累算的利润 /NVyzM51V  
accumulated fiscal reserve 累积财政储备 zG&yu0;D6  
accumulated profit 累积利润;滚存溢利 u 0 K1n_  
accumulated reserve 累积储备 QW%xwV?8  
accumulation of surplus income 累积收益盈余 QX9['B<  
acquired assets 既得资产 6 %T_;"hb  
acquisition 收购;购置;取得 "3?:,$*  
acquisition cost 购置成本 k:1|Z+CJ  
acquisition expenses 购置费用 _%aT3C}k  
acquisition of 100% interest 收购全部股权 H]Gj$P=k  
acquisition of control 取得控制权 hud'@O"R+  
acquisition of fixed assets 购置固定资产 @ t8{pb;v  
acquisition of shell “买壳” SN#N$] y5s  
acquisition price 收购价 G<t _=j/r  
act of God 天灾 z'EphL7r   
acting partner 执事合伙人 V>Nw2u!!  
active market 买卖活跃的市场;交投畅旺的市场;旺市 AE%zqvp>  
active partner 积极参与的合伙人 ' PmBNT  
active trading 交投活跃 ~hU^5R-%  
actual circulation 实际流通 'W[Nr  
actual cost 实际成本 83{v_M  
actual expenditure 实际开支;实际支出 @OC*:?!4  
actual income 实际入息;实际收入;实际收益  /?6  
actual market 现货市场 ;7!u(XzN  
actual price 现货价;实际价格 [g: KFbEY  
actual profit 实际利润 E^m2:J]G  
actual quotation 实盘;实际价位;实际报价 75']fFO@!  
actual year basis 按实际年度计算 LeMo")dk\  
actuals 实货 'ExQG$t  
actuarial investigation 精算调查 mzTM&@  
actuarial principle 精算原则 SJ:Wr{ Or3  
actuarial report 精算师报告 a3BlydSlf  
Actuarial Society of Hong Kong 香港精算学会 1.j;Xo/+:V  
actuarial valuation 精算师估值 8#a2 kR<b  
actuary 精算师 $yMNdBI[  
ad referendum agreement 暂定协议;有待覆核的协定 ?w@KF%D  
ad valorem duty 从价税;按值征税 jiLt *>I  
ad valorem duty system 从价税制 Oxh . &  
ad valorem fee 从价费 97VS xhr  
ad valorem tariff 从价关税 6x! q  
additional allowance 额外免税额 q.p.y0  
additional amount for unexpired risk 未过期风险的额外款额 ,j\UZ  
additional assessable profit 补加应评税利润 t$*CyYb{@  
additional assessment 补加评税 y1Yrf,E m=  
additional commitment 额外承担 Hp3T2|uL  
additional commitment vote 额外承担拨款 |B@\Nf7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +/8KN  
additional dependent parent allowance 供养父母额外免税额 Yo2n [  
additional provision 额外拨款 ~g;lVj,N'  
additional stamp duty 附加印花税 0S>U_#-  
additional tax 补加税罚款;补加税款 h)yAg e  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 j}$Q`7-wB1  
adjudged bankrupt 被裁定破产 1;[ZkRbzL  
adjudicated bankrupt 裁定破产人 4m/L5W:K  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X1lL@`r.5  
adjudication of bankruptcy 裁定破产;宣告破产 K]Q1VfeL=  
adjudication of insolvency 裁定无力偿还债务  /w(t=Y  
adjusted actual 经调整的实数;调整后的实数 7vK}aOs0  
adjusted current assets 经调整的流动资产;调整后的流动资产 }m-+EUEo9  
adjusted figure 经调整的数字;调整后的数额 )Ft>X9$  
adjusted liabilities 经调整的负债;调整后的负债 d##'0yg   
adjusted loss 经调整的亏损;调整后的亏损 UmA'aq  
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 C)0JcM  
adjusted profit 经调整的利润;调整后的利润 U~{sJwB  
adjusted surplus 经调整的盈余额;调整后的盈余额 J(x42Q}*S  
adjusted value 经调整的价值;调整后的价值 7Ust7%  
adjustment 调整;修订;理算〔保险〕 Q 1e hW  
adjustment centre 调剂中心 Kj*:G!r0.:  
adjustment lag 调整过程的时间差距;调整时差 %%k`+nK~  
adjustment mechanism 调整机制 k&\ 6SK/  
adjustment of loss 亏损调整 lnRbvulH  
adjustment process 调整过程;调整程序 MIWI0bnf  
adjustment range 调整幅度 cvQ MZ,p  
administered exchange rate 受管制汇率 >t}0o$\?E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [ncOtDE  
administration expenses 行政费用  Q ,)}t  
administration fee 手续费;行政费 ZG)%vB2c  
administration in bankruptcy 破产管理 /s^O M`5  
administration order 遗产管理令 1$ ~W~O  
administrator 管理人;遗产管理人 C<\O;-nHH  
administrator of the estate 遗产管理人 0%<x>O  
admission of debt 债项承认书 %$I@7Es>  
admission of proof 接纳债权证明 {afR?3GK  
advance 放贷款项;垫付款项;预支款项;预付款项 Qxh 1I?h  
advance account 暂支帐目;预付款帐户 =lqGt.x  
advance compensation 预付补偿金 bZ*J]1y(.  
advance from shareholder 股东垫款 L;k9}HWpP  
advance pending reimbursement 预支以待日后付还 0 6S-3bis  
advanced economy 先进经济体系 N6_<[`  
advancement 预付;预付财产 A!j6JY.w  
advances warrant 垫款令 I^fKZ^]8P  
advancing 贷出 QBfsdu<@^  
adverse balance 逆差 'Ijjk`d&c  
adverse exchange 逆汇 !&OybjQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z'L}x6  
advice for collection 托收通知书 Y;WHjW(K  
advice of drawing 提款通知书;汇票通知书 O(oGRK<xM  
advice of payment 付款通知 ~Fd<d[b?  
Advisory Committee [Securities and Futures Commission] eZ~ZWb,%  
谘询委员会〔证券及期货事务监察委员会〕 rZv5>aEI  
Advisory Committee on Diversification 经济多元化谘询委员会 cA{zyq26  
affidavit 誓章;遗产申报誓章 L|[ 0&u!  
affidavit of no receipt 述明无收款的誓章 Gdf*x<T1  
affiliate 联号;联营公司;附属公司 %rZJ#p[e)=  
affiliated company 附属公司;联号;联营公司 l~V^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F2$Z4%x#  
affordability 负担能力 }^ j"@{~  
African Development Bank [AfDB] 非洲开发银行 L z'05j3!  
after-acquired property 事后取得的财产 -I#1xJU  
after-hours dealing 市后交易 Q+UqLass  
after-tax profit 税后盈利;税后利润;税后溢利 lnoK.Vk9,  
agency agreement 代理协议 Ju"*>66  
agency expenses 代理机构的开支 J_^Ml)@iy  
agency fee 代理费 e$+?l~  
Agency Law 《代理法》 +TnRuehtk  
agent 代理人;承销人 %XieKL  
agent of company 公司代理人 71ctjU`U2  
agent's fee 代理人费;经纪费 ?`%)3gx|  
aggregate 总计;总数;总体数字 jP9)utEm6  
aggregate amount 总款额;总额 [EETx-  
aggregate assets and liabilities 总体资产与负债 A12#v,  
aggregate at constant price 按固定价格计算的总体数字 I?mU_^no  
aggregate demand 总需求 {]w @s7E  
aggregate gross position 总持仓量 t K+K lz  
aggregate limit 总限额 Ph*tZrd*#  
aggregate of salaries tax 合计薪俸税 kK[m=rTx1$  
aggregate performance 总体表现;总体业绩 8UyYN$7V  
aggregate supply 总体供应 LL1HDG >l  
aggregate surplus 总盈余 0oFRcU  
aggregate total 整体总额 x !o>zT\  
aggregate value 总值;合计价值 F(i@Gm=J]  
aggregated basis 合计基准 Htf|VpzMb  
aggregated net chargeable income 合计应课税入息实额 s5TPecd  
aggregation 合并计算;合计;总和 ;nbUbRb  
aggregation of incomes of husband and wife 夫妇入息合并计算 yF}l.>7D  
aggregation of property 财产的总和 hC[MYAaF  
agio 差价;贴水 aa1^cw 5}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 420cJ{;A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dfBTx6/F  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 x xh(VQdg  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wtDy-H n  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 4EiEE{9V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N| dwuBW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 BEkxH.   
agreement for a settlement 授产协议 ]_yk,}88d  
agreement for assignment 转让协议 `4'['x  
agreement for sale 售卖协议;买卖协议 [D=3:B&f  
agreement for sale and purchase 买卖协议 )o<rU[oD]C  
agreement for the payment of interest 支付利息协议 :N<ZO`l?  
agreement for the repayment of money 还款协议 7Xu.z9y  
agreement of reinsurance 再保险协议 )r#^{{6[v  
Agricultural Bank of China 中国农业银行 r1= :B'z  
air passenger departure tax 飞机乘客离境税 ]$'w8<D>t,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1} {bHj  
airport tax 机场税 ^y,% Tv>  
alcohol duty 酒精税 i-'rS/R  
alienation 让与;让渡;转让 `)[bu  
alimony 生活费;赡养费 n 4:Yc@,  
All Ordinaries Index [AOI] 所有普通股指数 Wv]NFHe#  
all risks 全险;综合险 IG1+_-H:  
All Sales Record for Stock Market 《股票市场成交报告》 ! `yg bI.  
Allied Capital Resources Limited 新联财务有限公司 3rEBG0cf]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ugtb`d{ Sl  
allocation letter 拨款信件 )/u?_)b4"  
allocation of fund 分配款项;预留款项 _-^Lr /`G!  
allocation of profit 利润分配;溢利分配 <B*}W2\  
allocation warrant 拨款令 at@B>Rb  
allotment 分配;配股 TlD)E  
allotment notice 股份配售通知;配股通知 9WaKsdf  
allotment of shares 股份分配 %Bo/vB'  
allowable 可获宽免;免税的 6^pddGIG  
allowable business loss 可扣除的营业亏损 xG05OqKpE  
allowable expenses 可扣税的支出 YY (,H!  
allowance 免税额;津贴;备抵;准备金 h[SuuW  
allowance for debts 债项的免税额 XAV|xlfm  
allowance for depreciation by wear and tear 耗损折旧免税额 $:R"IqDG  
allowance for funeral expenses 殡殓费的免税额 QQ4  &,d  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]e?cKC\"e  
allowance for repairs and outgoings 修葺及支出方面的免税额 MX-(;H  
allowance to debtor 给债务人的津贴 OQ>r;)/  
alteration of capital 资本更改 Br2ZloJ@+  
alternate trustee 候补受托人 G!J{$0.  
amalgamation 合并 x;,H>!r"i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }\E2Z[  
ambit of charges 征税范围;收费范围 smLXNO  
amended valuation 经修订的估值 YPraf$  
American Commodities Exchange 美国商品交易所 +SGM3tY  
American Express Bank Limited 美国运通银行 1k2+eI  
American Stock Exchange 美国证券交易所 :?VM1!~ga  
amortization 摊销 E4^zW_|xE  
amount due from banks 存放银行同业的款项 oe$Y=`  
amount due from banks abroad 存放海外银行同业的款项 $2=-Q/lM  
amount due from holding companies 控股公司欠款 Nb2]}; O  
amount due from local banks 存放本港银行同业的款项 ssv4#8p3  
amount due to banks 银行同业的存款 f)p c$~B  
amount due to banks abroad 海外银行同业的存款 -v*wT*I1  
amount due to holding companies 控股公司存款 &<Bx1\ ~V  
amount due to local banks 本港银行同业的存款 0Bx.jx0?  
amount due to outport banks 外埠银行同业的存款 )]"aa_20]  
amount for note issue 发行纸币的款额 Zs _Jn  
amount of bond 担保契据的款额 6vrMR& #a  
amount of consideration 代价款额 "pb,|U  
amount of contribution 供款数额 IG?044Y  
amount of indebtedness 负债款额 `Z*k M VN  
amount of principal of the loan 贷款本金额  hfpSxL  
amount of rates chargeable 应征差饷数额 D}1Z TX_  
amount of share capital 股本额 -MrEJ  
amount of sums assured 承保款额 0#~e KF y  
amount of variation 变动幅度 H]5%"(h  
amount of vote 拨款数额 >}` q4U6$  
amount payable 应付款额 9S ~!!7oj  
amount receivable 应收款额 )x1LOMe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A ^YHtJ  
analysis 分析 i?uJ<BdU[  
ancillary risk 附属风险 SG1fu<Q6J  
annual account 周年帐目;周年帐目报表;年度决算;年结 t&+f:)n  
annual accounting date 年结日期 "oX@Z^  
annual allowance 每年免税额;年积金;年度津贴;年津 / lh3.\|  
annual balance 年度余额 5UE5;yo  
annual disposable income 每年可动用收入 {umdW x.*  
annual estimates 周年预算 &u-H/C U%  
annual fee 年费 JHpaDy*  
annual general meeting 周年大会 T!.6@g`x>  
annual growth rate 年增率;每年增长率 %/17K2g  
annual long-term supplement 长期个案每年补助金 ">QNiR!  
annual pensionable emolument 可供计算退休金的年薪 yDBS : \  
annual report 年报 #<20vdc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yk1syN_  
annual return 周年报表;周年申报表;每年报税表格 IKhpe5}  
Annual Return Rules 《周年报表规则》 K4]c   
annual review of consumer prices 每年消费物价回顾 RI_:~^nO{r  
annual roll-forward basis 逐年延展方式 l$$N~FN  
annual salary 年薪 VU7x w  
annual statement 年度报表;年度决算表 k H Y  
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 $+eDoI'f  
annuitant 年金受益人 ^&iUC&8W  
annuity 年金 +Z0@z^6\  
annuity contract 年金合约 )jbYWR *&  
annuity on human life 人寿年金 N5u.V\F!z\  
antecedent debt 先前的债项 l?:!G7ie  
ante-dated cheque 倒填日期支票 #wH<W5gSZ  
anticipated expenditure 预期开支 KlbL<9P >  
anticipated net profit 预期纯利 h$)},% e  
anticipated revenue 预期收入 uc@f#(-  
anti-inflation measure 反通货膨胀措施 CN6@g^)P  
anti-inflationary stance 反通货膨胀立场 :*V1jp+  
apparent deficit 表面赤字 ^;0.P)yGA  
apparent financial solvency 表面偿债能力 3dG[dYj  
apparent partner 表面合伙人 ^a~^$PUqI  
application for personal assessment 个人入息课税申请书 ~W'>L++  
application of fund 资金应用 wehZ7eqm  
application to release as liquidator and to destruct the books of accounts and documents "Gx(-NH+  
申请免除清盘人职务及毁灭帐簿与文件 5#+G7 'k  
appointed actuary 委任精算师 g6:S"Em  
appointed auditor 委任核数师;委任审计师 G"3)\FEM  
appointed trustee 委任的受托人 o*7`r~  
appointer 委任人 Zf~Em'g"3  
apportioned pro rata 按比例分摊 Gp.+&\vi  
apportionment 分配;分摊 YNCQPN\v`1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fMaUIJ:Q9  
apportionment formula 分摊方程式 ]YcM45xg  
apportionment of estate duty 遗产税的分摊 Ie(vTP1Cj  
appraisal 估价;评估 VmM?KlC  
appreciable growth 可观增长 #8P9}WTno.  
appreciable impact 显着影响 d4h1#MK  
appreciable increase 可观增长 n gA&PU  
appreciation 增值;升值 ]t-_.E )F  
appreciation against other currencies 相对其他货币升值 {] 1+01vI-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |IL..C  
appreciation tax 增值税 MY1 1 5%  
appropriation 拨款;拨用;拨付 t(FI Bf3  
appropriation account 拨款帐目 y21zaQ  
Appropriation Bill 拨款法案 D~W1["[  
appropriation-in-aid system 补助拨款办法 ~ow_&ftlo  
approved assets 核准资产 D6 B(6 5Y  
approved basket stock 认可一篮子证券 I%]L  
approved budget 核准预算 $Il?[4FF  
approved charitable donation 认可慈善捐款 ~Aul 7[IH  
approved charitable institution 认可慈善机构 ^mbpt`@  
approved currency 核准货币;认可货币 JAM4 R_  
approved estimates 核准预算 ndEW$?W,  
approved estimates of expenditure 核准开支预算 1PLxc)LsG  
approved overseas insurer 核准海外保险人 < &[=,R0 @  
approved overseas trust company 核准海外信托公司 FZTBvdUYp  
approved pooled investment fund 核准汇集投资基金 *I 7$\0Q  
approved provident fund scheme 认可公积金计划 dx{ZG'@aH  
approved provision 核准拨款 yD6lzuk{X  
approved redeemable share 核准可赎回股份 S<"T:Y &  
approved regional stock 认可地区性证券 _h1n]@ d5  
approved retirement scheme 认可退休金计划 KTX;x2r  
approved subordinated loan 核准附属贷款 NLZTIZCK  
arbitrage 套戥;套汇;套利 Y <;A989D  
arbitrageur 套戥者;套汇者 8w &A89  
arbitrary amount 临时款项 ).HYW _Yih  
arrangement 措施;安排;协定 J0@ ^h  
arrears 欠款 yZJR7+  
arrears of pay 欠付薪酬 wmh[yYWc  
arrears of revenue 逾期未收税款;逾期未收的帐项 :|i jCg+  
articles of association 组织章程;组织细则;组织章程细则 umV5Y`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S EdNH.|I  
ascertainment of profit 确定利润 Tdvw7I-q  
"Asia Clear" “亚洲结算系统” 6@_Vg~=S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  w.kb/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y Gb&mD  
Asian Development Fund [ADF] 亚洲发展基金 H2oAek(  
Asian dollar bond 亚洲美元债券 |pB[g> ~V  
Asian dollar market 亚洲美元市场 "NqB_?DT  
Asian dollar rate 亚洲美元利率 {J-kcD!bz`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }lzUl mRTe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 alM ^ X  
asked price 沽盘;喊价;索价;卖方报价 -x i]~svg  
assessable income 应评税入息 ghq#-N/t  
assessable loss 应评税亏损 s UX%{|T_  
assessable profit 应评税利润 pq0F!XmU  
assessable value 应评税值 *gHGi(U(U  
assessed profit 估定利润 =sVB.P  
assessed value 经评估价值 F6 ?4E"d  
assessment 评税;评定;估价;评税单 ,#Y>nP0  
assessment number 评税编号;估价编号 595P04  
assessment of additional tax 补加税评税 'LY.7cW  
assessment of performance 业绩评估;实绩评价 ^b-o  
Assessor 评税主任 -DgJkyt+<  
asset price bubbles 资产价格泡沫 xf/ SUO F  
asset-backed securities 具资产保证的证券 f{=0-%dA  
assets accretion 资产增值 Z6G>j  
assets and liabilities 资产与负债 "_Wv,CYmNr  
assets betterment statement 资产递增表;资产改进表 *G|w#-\.c  
assets lending 实物放款;有抵押贷款 ! Ff/RRo  
assets of the company passing on the death 死者去世时转移的公司资产 x5/O.5>f  
assets pledged as security for liabilities 用作负债抵押的资产  )L}6to  
assets portfolio 资产投资组合 }r`m(z$z  
assets price 资产价格 &sJZSrk|  
assets quality 资产质素 M7rVH\:[-  
assets realization 资产变现 Ic_>[E?k  
assets refinancing arrangement 资产再集资安排 (h;4irfX  
assets securitization 资产证券化 /$v0Rq9  
assets situated outside Hong Kong 在香港以外地方的资产 Ik_u34U  
assets stripping 削减资产;拆卖资产 8RC7 Ei  
assets value 资产值 rOC2 S(m  
assignee 承让人 d\Q~L 3x  
assignment 转让;转让书;转让契 Zi$v-b*<  
assignment of interest 权益转让 0zR4Kj7EE  
assignment of letters patent and trade mark 专利证书及商标转让 EN^C'n  
assignment of property 物业转让;物业转让书 A*)G . o:  
assignment right 转让权 A8bDg:G1i  
assignor 转让人 ;E? Z<3{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V> K sbPqR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sBozz#  
associate member 附属会员 /Q Xq<NG  
associated body corporate 相联法人团体 vvEr}G  
associated company 相联公司;联属公司 w-9FF%@<  
associated corporation 相联法团 ,[6N64fy  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] no_(J>p^&  
公认会计师公会〔英国〕 #Fx$x#Gc@y  
Association of Futures Exchange Brokers 香港期货经纪协会 v`i9LD0(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :]&O  
association of underwriters 承保人组织 KtWn08D!  
assumption of control 接管 5(F @KeH>  
assurance 担保;保险;转易;转易书 e$krA!zN  
assurance of interest 权益的转易 8sm8L\-  
at 19XX price 按一九XX年价格计算 8 /3`rEW  
at a discount 按赔价计算;按贴水价格计算;打折扣 58FjzW  
at a premium 按溢价计算;按升水价格计算 pJ*x[y  
at call 通知付款;按通知 }[a  
at constant market price 按固定市价计算  c=? =u  
at constant price 按固定价格计算 saMv.;s 1^  
at cost 按成本计算 `Oxo@G*@}W  
at current market price 按当时市价计算;按现时市价计算 rSGp]W|  
at current price 按当时价格计算;按现时价格计算 s?h=%; T[  
at factor cost 按要素成本计算;按生产要素成本计算 ~/0 t<^  
at money-of-the-day price 按付款当日价格计算 IBYRuaEB  
at or better 按指定或较佳价位〔买卖指令〕 rp*f)rJ  
at par 按面值计算;平价 C^sHj5\(  
at sight 见票即付 c#l W ?  
at the close 按收市盘 ")%)e;V3  
at the opening 按开市盘 OV)J  
attestation 见证;见证条款 )%e`SGmp  
at-the-money option 平价期权 2u0C ~s  
attorney 受权人;受托代表人 zNe>fZ  
attornment 新拥有人承认书 6wk/IJ`  
attributable profit 可归属利润 pF~[  
attributable share value 可归属股份价值 *` }Rt  
Auckland Stock Exchange 奥克兰证券交易所 I7!+~uX  
auction 拍卖 /Yk4%ZJ{  
auctioneer 拍卖商 US<bM@[  
audit 审计;核数 0<3)K[m~H  
Audit Commission 审计署 |)4Fe/!cJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] R2uekpP  
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〕 R0>GM`{  
audit review 帐目审查 1\G S"4~P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e C\;n  
audited account 审计帐目;经审计的帐目 di^E8egR$  
audited annual account 经审计的周年帐目 j. 1@{H  
audited balance sheet 经审计的资产负债表 {pEay|L_  
auditor 核数师;核数主任;审计师 }A@op+0E  
auditor's certificate 核数师证明书;审计师证明书 k@HV wK'y  
auditor's report 核数师报告;审计师报告 O5^!\j.WR  
Aussie bond 澳元债券 y#%*aV}|B  
austerity budget 紧缩预算 ?f{{{0$S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u,]?_bK)  
Australia All Ordinaries Index 澳洲所有普通股票指数 {9(#X]'  
Australian Dollar [AUD] 澳元 F' eV%g  
Australian Options Market 澳大利亚期权市场 mj\]oWS7d  
Australian Securities Commission 澳洲证券事务监察委员会 !RX7TYf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G[34:J  
Australian Stock Exchange 澳大利亚证券交易所 ~N{ 7  
Austrian Schilling [ATS] 奥地利先令 Ko6>h  
authentication 认证;鉴证 {.vU;  
authority to purchase 委托购买证;委购书 ~j}7Fre  
authorization 认可;核准;授权;授权书 !j"r}c`  
authorization by direction 指示授权 EJF*_<f9O  
authorization by instruction 指令授权 _ ^5w f  
authorization by warrant 令状授权 C'4gve 7!  
authorization of unit trust 单位信托的认可 bUR; d78  
authorized agent 指定代理人 O3Jp:.ps  
authorized capital 法定资本 yXg #<H6V  
authorized clerk 出市员 07L >@Gf  
authorized dealer 认可交易商 |8xu*dVAp4  
authorized financial institution 认可财务机构 ~`7L\'fs  
authorized fund 认可基金 FT0HU<." 1  
authorized fund house 获授权的基金公司;认可基金公司 mIJYe&t7)  
authorized institution 认可机构 DEmU},<S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <B,z)c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p[kEFE,%  
authorized insurer 获授权保险人;获认可承保人 D]NfA2B7  
authorized investment 特准投资项目 eUa2"=M  
authorized person 获授权人 Yv="oG!xL  
authorized representative 获授权代表 d9'gH#f?  
authorized share capital 法定股本 &YAw~1A  
automated quotation system 自动报价系统 P2lDi!q|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~0S_S+e  
自动交易系统〔香港期货交易所有限公司〕 sj@B0R=Qo  
automatic adjustment mechanism 自动调整机制 ZM:!LkK  
automatic adjustment system 自动调整系统 37:\X5)z/  
Automatic Clearing House 自动票据交换所 "?_r?~sJx  
automatic exchange rates accumulation system 自动化汇率累集系统 !'E{D`A9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0taopDi ;d  
automatic teller machine [ATM] 自动柜员机 aTJs.y -I~  
autopay 自动转帐 i+`N0!8lY  
available assets 可用资产 Knd2s~S  
available fiscal reserve 现存财政储备 G5JZpB#o  
available profit 可用利润 {yPJYF_l  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B2}|b^'I  
average 平均;平均数;海损 R?,Oh*  
average basic salary 平均基本薪金 %<4ZU!2L  
average consumer expenditure 平均消费开支;一般消费开支 eVDO]5?  
average cost 平均成本 X?p.U  
average cost of land production 增辟土地平均成本 FQc8j:'  
average daily turnover 平均每日成交额 u ##.t  
average daily wage rate 平均每日工资率 [QC|Kd^#  
average expenditure pattern 平均开支模式 %XIPPEHU  
average growth rate 平均增长率 ;QVX'?  
average net fixed assets 固定资产平均净值 i,77F!  
average of relatives 相对价格平均数 irg% n  
average price 平均价格 e;Iz K]kP  
average propensity to consume 平均消费倾向;一般消费倾向 XMt5o&U1  
average propensity to save 平均储蓄倾向;一般储蓄倾向  3+[R !  
average rate 平均率 W<W5ih,#  
average revenue 平均收入;平均收益 #x) lN  
average stock 平均库存;平均存货 =#tQhg,_  
average yearly rent 平均年租 !F@9xG  
avoidance of double taxation 避免双重课税 5e> <i  
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 82mKI+9&"  
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