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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: 9GS<d.#Nvc  
A share A股;甲类股份 "Kk3#  
abatement of tax 减税;减扣免税额 L1u  
ABN AMRO Bank N.V. 荷兰银行 Auhw(b>}TW  
above-the-line expenditure 线上项目支出;经常预算支出 w<_.T#  
above-the-line receipt 线上项目收入;经常预算收入 fys@%PZq  
ABSA Asia Limited 南非联合亚洲有限公司 qs6yEuh#  
absolute change 绝对数值变更 #bPio  
absolute expenditure 实际开支 p$}iBk0B(z  
absolute guideline figure 绝对准则数字 Egt;Bj#%  
absolute interest 绝对权益 x8p#WB  
absolute order of discharge 绝对破产解除令 |u)?h] >  
absolute profit margin 绝对利润幅度 G8`q-B}q  
absolute value 实值;绝对值 LGT\1u  
absolutely vested interest 绝对既得权益 ;VS;),h/  
absorbed cost 已吸收成本;已分摊成本 <FH3 ePz  
absorption 吸收;分摊;合并 >HnD'y*  
absorption rate 吸收率;摊配率;分摊率 5VWXUNe@_q  
ACB Finance Limited 亚洲商业财务有限公司 JJ56d)37.  
acceptable form of reciprocity 合理的互惠条件 XF2u<sDe  
acceptable rate 适当利率;适当汇率 &0TOJ:RP  
acceptance agreement 承兑协议 )8oI  s  
acceptance for honour 参加承兑 wgSA6mQZ  
acceptor 承兑人;接受人;受票人 ~\hA-l36  
acceptor for honour 参加承兑人 I/9ZUxQCyG  
accident insurance 意外保险 %" $.2O@  
Accident Insurance Association of Hong Kong 香港意外保险公会 zW%-Z6%D  
accident insurance scheme 意外保险计划 !m pRLBH  
accident year basis 意外年度基准 D8_m_M| P  
accommodation 通融;贷款 x Mtl<Na   
accommodation bill 通融票据;空头票据 ZeK*MPxQ  
accommodation party 汇票代发人 Rs)tf|`/  
account balance 帐户余额;帐户结余 xZFha=#  
account book 帐簿 ,*0>CBJvv  
account collected in advance 预收款项 xk86?2b{)  
account current book 往来帐簿 )8&Q.? T  
account of after-acquired property 事后取得的财产报告 EA75 D&>I  
account of defaulter 拖欠帐目 _6qf>=qQ`"  
account payable 应付帐款 6KhHS@Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8E/$nRfO d  
account receivable 应收帐款 AEK* w4  
account receivable report 应收帐款报表 c[<lr  
account statement 结单;帐单;会计财务报表 [w~teX0!  
account title 帐户名称;会计科目 e~J% NU'&  
accountant's report 会计师报告 !'ajpK  
Accountant's Report Rules 会计师报告规则 -!">SY\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 a#!Vi93  
Accounting Arrangements 《会计安排》 'O]_A57  
accounting basis 会计基础 /{7x|ay]  
accounting by Official Receiver 破产管理署署长呈交的帐目 m&,d8Gss^  
Accounting Circular 《会计通告》 8,Yc1  
accounting class 会计类别 EBw}/y{Kt  
accounting date 记帐日期;会计结算日期 )aqu f<u@  
accounting for money 款项核算 u4$d#0sA  
Accounting Officer 会计主任 dT,X8 "  
accounting period 会计报告期;会计期 H1|X0 a(j  
accounting policy 会计政策;会计方针 *we3i  
accounting practice 会计惯例 =0,")aa!  
accounting principle 会计准则 Rjo6Pd{d<  
accounting record 会计记录 Du$kDCU  
accounting report 会计报告 bEbO){Fe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @Sub.z&T{  
Accounting Society of China 中国会计学会 G#duZNBdc  
accounting statement 会计报表 4_PMl6qo  
accounting system 会计制度;会计系统 6,_CL M  
accounting transaction 会计事项;帐务交易 }<FBcc(n  
accounting treatment 会计处理 Qo?"hgjlqm  
accounting year 会计年度 D.qbzJz  
accretion 增值;添加 S3hJL:3c  
accrual 应计项目;应累算数目 F#4?@W  
accrual basis 应计制;权责发生制 ?Pl>sCFm~  
accrual basis accounting 应计制会计;权责发生制会计 &Z=}H0y q  
accrue 应累算;应计 ]S,I}NP  
accrued benefit 应累算利益 *v:+A E  
accrued charges 应计费用 UN| "D]>/  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]ZO^@sH  
accrued expenses 应累算费用 !i_5Xc H  
accrued interest payable 应付利息;应计未付利息 K]@6&H-b|  
accrued interest receivable 应收利息;应计未收利息 2|EH Ny!  
accrued right 累算权益 H) q9.Jg  
accruing profit 应累算的利润 ZH_ J+  
accumulated fiscal reserve 累积财政储备 ]lQhIf6)k  
accumulated profit 累积利润;滚存溢利 A &w)@DOe  
accumulated reserve 累积储备 E3,Z(dpX!  
accumulation of surplus income 累积收益盈余 kp<9o!?)  
acquired assets 既得资产 (U!WD`Ym  
acquisition 收购;购置;取得 8 gOK?>'9  
acquisition cost 购置成本 Dr(.|)hv[&  
acquisition expenses 购置费用 Yl8tjq}iC  
acquisition of 100% interest 收购全部股权 )^%,\l-!  
acquisition of control 取得控制权 ]t0?,q.$7  
acquisition of fixed assets 购置固定资产 .d8) *  
acquisition of shell “买壳” g IX"W;  
acquisition price 收购价 `ZV;Le '  
act of God 天灾 d^]wqnpf  
acting partner 执事合伙人 Ofqe+C  
active market 买卖活跃的市场;交投畅旺的市场;旺市 '.WYs!  
active partner 积极参与的合伙人 M%&`&{  
active trading 交投活跃 }kL% l  
actual circulation 实际流通 q7 Uu 8JXF  
actual cost 实际成本 6gakopZO  
actual expenditure 实际开支;实际支出 'y-IE#!5  
actual income 实际入息;实际收入;实际收益 uT]_pKm  
actual market 现货市场 5?9}^s4  
actual price 现货价;实际价格 Vl^jTX5N  
actual profit 实际利润 5I T'u3V  
actual quotation 实盘;实际价位;实际报价 B HZGQm  
actual year basis 按实际年度计算 .RJvu$U2j  
actuals 实货 z RvYN  
actuarial investigation 精算调查 Wf: AMxDm  
actuarial principle 精算原则 L$@RSKYp  
actuarial report 精算师报告 J5J3%6I  
Actuarial Society of Hong Kong 香港精算学会 B+zq!+ HJ  
actuarial valuation 精算师估值 * +A!12s@  
actuary 精算师 \FVR'A1  
ad referendum agreement 暂定协议;有待覆核的协定 3w{ i5gGn  
ad valorem duty 从价税;按值征税 wZfR>|f  
ad valorem duty system 从价税制 &lI.N~Ao  
ad valorem fee 从价费 n )`*{uv$  
ad valorem tariff 从价关税 {j:{wW.  
additional allowance 额外免税额  Kn\Oj=4  
additional amount for unexpired risk 未过期风险的额外款额 8l!S<RA  
additional assessable profit 补加应评税利润 L>@0Nne7  
additional assessment 补加评税 Fdc bmQ  
additional commitment 额外承担 1`aFL5[0$  
additional commitment vote 额外承担拨款 'ARQ7 Q[`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  r) X?H  
additional dependent parent allowance 供养父母额外免税额 %5F=!( w  
additional provision 额外拨款 '^Sa|WXq  
additional stamp duty 附加印花税 oVC~RKA*  
additional tax 补加税罚款;补加税款 b;soMilz  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %HYC-TF#  
adjudged bankrupt 被裁定破产 )- 2^Jvc  
adjudicated bankrupt 裁定破产人 Yl-09)7s  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5r zB "L  
adjudication of bankruptcy 裁定破产;宣告破产 X*S|aNaLWW  
adjudication of insolvency 裁定无力偿还债务 ",Q\A I  
adjusted actual 经调整的实数;调整后的实数 !EpP-bq'*  
adjusted current assets 经调整的流动资产;调整后的流动资产 Grjm9tbX}  
adjusted figure 经调整的数字;调整后的数额 CUxSmN2[  
adjusted liabilities 经调整的负债;调整后的负债 =9pFb!KX  
adjusted loss 经调整的亏损;调整后的亏损 ;PS [VdV  
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 dC,F?^  
adjusted profit 经调整的利润;调整后的利润 uu#ALB Jm  
adjusted surplus 经调整的盈余额;调整后的盈余额 zKiKda%)  
adjusted value 经调整的价值;调整后的价值 lX5(KUN  
adjustment 调整;修订;理算〔保险〕 83TN6gW  
adjustment centre 调剂中心 qQpR gzw  
adjustment lag 调整过程的时间差距;调整时差 $)7-wCl</  
adjustment mechanism 调整机制 p(0!TCBs  
adjustment of loss 亏损调整 7z%zXDe~T[  
adjustment process 调整过程;调整程序 `]tXQqD  
adjustment range 调整幅度 AFMAgf{bD  
administered exchange rate 受管制汇率 aYPzN<"%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EWqKd/  
administration expenses 行政费用 4s"8e]q=  
administration fee 手续费;行政费 ?c>j^}A/N  
administration in bankruptcy 破产管理 d>vGx  
administration order 遗产管理令 H,H'bd/  
administrator 管理人;遗产管理人 Q`19YX  
administrator of the estate 遗产管理人 Itz_;+I.Mp  
admission of debt 债项承认书 NaVZ)  
admission of proof 接纳债权证明 L}:u9$w  
advance 放贷款项;垫付款项;预支款项;预付款项 6x[gg !;85  
advance account 暂支帐目;预付款帐户 U.wgae].O;  
advance compensation 预付补偿金 N@j|I* y|  
advance from shareholder 股东垫款 G e~&Ble  
advance pending reimbursement 预支以待日后付还 1L &_3}  
advanced economy 先进经济体系 !Rsx)  
advancement 预付;预付财产 )*s.AFu]7x  
advances warrant 垫款令 vNJ!i\bX  
advancing 贷出 hsfVKlw-  
adverse balance 逆差 m! p'nP  
adverse exchange 逆汇 |(S=G'AtU  
advertisement addressed to shareholders 在报章刊登的致股东通告 CiPD+I  
advice for collection 托收通知书 c>DAR  
advice of drawing 提款通知书;汇票通知书 PJ #uYM  
advice of payment 付款通知 u.!Pda  
Advisory Committee [Securities and Futures Commission] -} Z  
谘询委员会〔证券及期货事务监察委员会〕 t5eux&C  
Advisory Committee on Diversification 经济多元化谘询委员会 IOIGLtB  
affidavit 誓章;遗产申报誓章 ;TaT=%  
affidavit of no receipt 述明无收款的誓章 0Y!Bb2 m  
affiliate 联号;联营公司;附属公司 O'idS`   
affiliated company 附属公司;联号;联营公司 YtIJJH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <cepRjDn  
affordability 负担能力 iY*Xm,#  
African Development Bank [AfDB] 非洲开发银行 9IIe:  
after-acquired property 事后取得的财产 @p `#y  
after-hours dealing 市后交易 [ 8v)\lu  
after-tax profit 税后盈利;税后利润;税后溢利 -4hX -  
agency agreement 代理协议 &1B)mj  
agency expenses 代理机构的开支 ]@WJ&e/'@  
agency fee 代理费 :5"|iRP'  
Agency Law 《代理法》 5RlJybN"o  
agent 代理人;承销人 c]xpp;%]  
agent of company 公司代理人 KgKV(q=  
agent's fee 代理人费;经纪费 o'D6lkf0  
aggregate 总计;总数;总体数字 0V`/oaW;  
aggregate amount 总款额;总额 "t\rjFw  
aggregate assets and liabilities 总体资产与负债 6dg[   
aggregate at constant price 按固定价格计算的总体数字 NrL%]dl3/  
aggregate demand 总需求 a(BC(^1!  
aggregate gross position 总持仓量 S)Ld^0w  
aggregate limit 总限额 \h #vL  
aggregate of salaries tax 合计薪俸税 j4brDlo?@  
aggregate performance 总体表现;总体业绩 l"ih+%S  
aggregate supply 总体供应 tnKzg21%  
aggregate surplus 总盈余 OwDjUKeN  
aggregate total 整体总额 L {5zA5#m  
aggregate value 总值;合计价值 M(/%w"R  
aggregated basis 合计基准 B>~E6j7[Mp  
aggregated net chargeable income 合计应课税入息实额 S!g&&RDx  
aggregation 合并计算;合计;总和 <y`yKXzBUV  
aggregation of incomes of husband and wife 夫妇入息合并计算 Em _miU  
aggregation of property 财产的总和 'VF9j\a  
agio 差价;贴水 \8F$85g  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _G'.VSGH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gk] r:p<O  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 GH:Au  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G m.v-T$  
《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》 Iem* 'r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N 4,w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u2U@Qrs2  
agreement for a settlement 授产协议 o*dhks[  
agreement for assignment 转让协议 fT'A{&h|U  
agreement for sale 售卖协议;买卖协议 uYO?Rb&}  
agreement for sale and purchase 买卖协议 N 8mK^{  
agreement for the payment of interest 支付利息协议 /nC"'d(#  
agreement for the repayment of money 还款协议 I98wMV8  
agreement of reinsurance 再保险协议 S liF$}J  
Agricultural Bank of China 中国农业银行 zHx?-Q&3  
air passenger departure tax 飞机乘客离境税 Bpqq-_@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xp,H5 m%  
airport tax 机场税 j[Et+V?  
alcohol duty 酒精税 )ns;S  
alienation 让与;让渡;转让 o.j;dsZ  
alimony 生活费;赡养费 (S(=WG  
All Ordinaries Index [AOI] 所有普通股指数 8I~H1  
all risks 全险;综合险 R?]>8o,  
All Sales Record for Stock Market 《股票市场成交报告》 *W i(%  
Allied Capital Resources Limited 新联财务有限公司 eL-92]]e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 W6jB!W  
allocation letter 拨款信件 !0zM@p  
allocation of fund 分配款项;预留款项 @zPWu}&m  
allocation of profit 利润分配;溢利分配 A)VOv`U@2  
allocation warrant 拨款令 oM< &4F  
allotment 分配;配股 x&8?/BR  
allotment notice 股份配售通知;配股通知 ~%sDQt\S  
allotment of shares 股份分配 OGae]O<  
allowable 可获宽免;免税的 ^(6.P)$  
allowable business loss 可扣除的营业亏损 4I2ppz   
allowable expenses 可扣税的支出 Q0M8 }  
allowance 免税额;津贴;备抵;准备金 -|ee=BV  
allowance for debts 债项的免税额 1zl@$ Nt  
allowance for depreciation by wear and tear 耗损折旧免税额 Wc+ e>*  
allowance for funeral expenses 殡殓费的免税额  r5F#q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y6G[-?"/Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 <Ojf&C^Z  
allowance to debtor 给债务人的津贴 =8<SKY&\X  
alteration of capital 资本更改 V:IoeQ]-  
alternate trustee 候补受托人 E7j]"\~i  
amalgamation 合并 | pJ.73  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [.6uw=;o  
ambit of charges 征税范围;收费范围 }*+ca>K  
amended valuation 经修订的估值 U8.DPRa  
American Commodities Exchange 美国商品交易所 5@Rf]'1B0  
American Express Bank Limited 美国运通银行 0ED(e1K#B  
American Stock Exchange 美国证券交易所 f#5mX&j  
amortization 摊销 sg9ZYWcL  
amount due from banks 存放银行同业的款项 7Qq>?H -  
amount due from banks abroad 存放海外银行同业的款项 ^ *m;![$[  
amount due from holding companies 控股公司欠款 8 A2k-X,  
amount due from local banks 存放本港银行同业的款项 6i&WF<%D  
amount due to banks 银行同业的存款 w+ _'BU1#  
amount due to banks abroad 海外银行同业的存款 rKR<R(=!=  
amount due to holding companies 控股公司存款 2M|jWy_  
amount due to local banks 本港银行同业的存款 r)*KgGsk  
amount due to outport banks 外埠银行同业的存款 >\VZ9bP<   
amount for note issue 发行纸币的款额 ,"*[T\u  
amount of bond 担保契据的款额 N!btj,vx  
amount of consideration 代价款额 &;C|=8eB  
amount of contribution 供款数额 WRD^S:`BH  
amount of indebtedness 负债款额 ;1F3.ibE  
amount of principal of the loan 贷款本金额 `)SkA?yKI  
amount of rates chargeable 应征差饷数额 m2\ZnC  
amount of share capital 股本额 (+T|B E3*#  
amount of sums assured 承保款额 b%pLjvU  
amount of variation 变动幅度 G =lC[i  
amount of vote 拨款数额 -<CBxyZa&  
amount payable 应付款额 (\SxG\`  
amount receivable 应收款额 <4Ujk8Zj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |ukEnjI`u  
analysis 分析 )8P<ZtEU  
ancillary risk 附属风险 Ee4oTU5Mb  
annual account 周年帐目;周年帐目报表;年度决算;年结 od-N7lp#  
annual accounting date 年结日期 JkpA \<  
annual allowance 每年免税额;年积金;年度津贴;年津 ];(w8l  
annual balance 年度余额 03{e[#6   
annual disposable income 每年可动用收入 <tFq6|  
annual estimates 周年预算 A "w 1GBx  
annual fee 年费 %Wu3$b  
annual general meeting 周年大会 ~2 =B:;  
annual growth rate 年增率;每年增长率 CQ13fu +|6  
annual long-term supplement 长期个案每年补助金 ucB<  
annual pensionable emolument 可供计算退休金的年薪 ]k>S0  
annual report 年报 [?]s((A~B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wn|Sdp  
annual return 周年报表;周年申报表;每年报税表格 , gz:2UY#  
Annual Return Rules 《周年报表规则》 =Ermh7,  
annual review of consumer prices 每年消费物价回顾 x+^iEj`gk  
annual roll-forward basis 逐年延展方式 GndF!#?N(  
annual salary 年薪 o3%Gc/6%  
annual statement 年度报表;年度决算表 ?1?m4i  
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 T4w`I;&v  
annuitant 年金受益人 t[0gN:s  
annuity 年金 ?l bK;Kv  
annuity contract 年金合约 r=s2wjk  
annuity on human life 人寿年金 |8V+(Vzl  
antecedent debt 先前的债项 \W #M]Q  
ante-dated cheque 倒填日期支票 Qv[@ioc  
anticipated expenditure 预期开支 s{hJ"lv:  
anticipated net profit 预期纯利 "EhA _ =i  
anticipated revenue 预期收入 6XB9]it6  
anti-inflation measure 反通货膨胀措施 6Pd;I,k  
anti-inflationary stance 反通货膨胀立场 Pm V:J9  
apparent deficit 表面赤字 Ns&SZO  
apparent financial solvency 表面偿债能力 "4i(5|whp?  
apparent partner 表面合伙人 S,qsCnz  
application for personal assessment 个人入息课税申请书 C\ 9eR  
application of fund 资金应用 3kQky  
application to release as liquidator and to destruct the books of accounts and documents q[**i[+%  
申请免除清盘人职务及毁灭帐簿与文件 Z>M0[DJ_  
appointed actuary 委任精算师 8CwgV  
appointed auditor 委任核数师;委任审计师 F8/4PB8-  
appointed trustee 委任的受托人 Q>= :$I  
appointer 委任人 8"RX~Igf  
apportioned pro rata 按比例分摊 265df Y9Pu  
apportionment 分配;分摊 (w)Qt/P^4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JAc-5e4  
apportionment formula 分摊方程式 ;R|5sCb/m  
apportionment of estate duty 遗产税的分摊 9?@M Zh  
appraisal 估价;评估 sIg{a( 1/  
appreciable growth 可观增长 q[7C,o>/  
appreciable impact 显着影响 zjB8~ku#  
appreciable increase 可观增长 *G2p;n=2  
appreciation 增值;升值 &5c)qap;n  
appreciation against other currencies 相对其他货币升值 zJXU>'obe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tig`4d-%  
appreciation tax 增值税 e3\*Np!rTQ  
appropriation 拨款;拨用;拨付 BTGPP@p4  
appropriation account 拨款帐目 M0 =K#/  
Appropriation Bill 拨款法案 _ jF, k>F  
appropriation-in-aid system 补助拨款办法 YDdmT7Ow  
approved assets 核准资产 #t po@pJsE  
approved basket stock 认可一篮子证券 VbJGyjx  
approved budget 核准预算 I}$Y[Jve  
approved charitable donation 认可慈善捐款 n$B=Vt,  
approved charitable institution 认可慈善机构 dk-Y!RfNx  
approved currency 核准货币;认可货币 &F)P3=  
approved estimates 核准预算 WXaLKiA*(  
approved estimates of expenditure 核准开支预算 M)( 5S1ndq  
approved overseas insurer 核准海外保险人 {N/(lB8  
approved overseas trust company 核准海外信托公司 zc\e$M O  
approved pooled investment fund 核准汇集投资基金 #tGW|F  
approved provident fund scheme 认可公积金计划 qeHb0G  
approved provision 核准拨款 Fdzs Wm  
approved redeemable share 核准可赎回股份 G-9]z[\#  
approved regional stock 认可地区性证券 mGwB bY+5n  
approved retirement scheme 认可退休金计划 7WKb| /#;  
approved subordinated loan 核准附属贷款 dI{)^  
arbitrage 套戥;套汇;套利 K'Bq@6@C g  
arbitrageur 套戥者;套汇者 @aWvN;v  
arbitrary amount 临时款项 W=%}~ 7*  
arrangement 措施;安排;协定 Mp}aJzmkB;  
arrears 欠款 ixp(^>ZN  
arrears of pay 欠付薪酬 YN.rj-;^+  
arrears of revenue 逾期未收税款;逾期未收的帐项 )lBke*j~  
articles of association 组织章程;组织细则;组织章程细则 .Hc]?R ]  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +Ae4LeVzc  
ascertainment of profit 确定利润 349W0>eOT  
"Asia Clear" “亚洲结算系统” #1&w fI$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2LEf"FH0~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [N'YFb3"O  
Asian Development Fund [ADF] 亚洲发展基金 /87?U; |V  
Asian dollar bond 亚洲美元债券 ,J!G-?:@n  
Asian dollar market 亚洲美元市场 5@F1E8T  
Asian dollar rate 亚洲美元利率 z~UqA1r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cxp>4[gH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <`+U B<K  
asked price 沽盘;喊价;索价;卖方报价 )zf&`T  
assessable income 应评税入息 h/mmV:v  
assessable loss 应评税亏损 pa`"f&JO  
assessable profit 应评税利润 _.KKh62CN  
assessable value 应评税值 Uf 1i "VY  
assessed profit 估定利润 Xg_M{t  
assessed value 经评估价值 f{t5r  
assessment 评税;评定;估价;评税单 z~# .Ey  
assessment number 评税编号;估价编号 _ 2R;@[f2  
assessment of additional tax 补加税评税 7%b?[}y4  
assessment of performance 业绩评估;实绩评价 xf_NHKZ)  
Assessor 评税主任 ncuqo'r  
asset price bubbles 资产价格泡沫 Q~MV0<{  
asset-backed securities 具资产保证的证券 x4r\cL1!  
assets accretion 资产增值 [>U'P1@ql  
assets and liabilities 资产与负债 pIXbr($  
assets betterment statement 资产递增表;资产改进表  ") q  
assets lending 实物放款;有抵押贷款 dmgoVF_qR  
assets of the company passing on the death 死者去世时转移的公司资产 G\@ uj>Z  
assets pledged as security for liabilities 用作负债抵押的资产  <]2X~+v  
assets portfolio 资产投资组合 96fbMP+7R  
assets price 资产价格 6F(;=iY8  
assets quality 资产质素 7y""#-}V[r  
assets realization 资产变现 N\1 EWi  
assets refinancing arrangement 资产再集资安排 5 <X.1 T1  
assets securitization 资产证券化 k2(B{x}L  
assets situated outside Hong Kong 在香港以外地方的资产 p~J|l$%0rQ  
assets stripping 削减资产;拆卖资产 Po~{Mpe  
assets value 资产值 ,9SBGxK5`  
assignee 承让人 w@ALl#z;}  
assignment 转让;转让书;转让契 ^_0zO$z,  
assignment of interest 权益转让 p2cwW/^V  
assignment of letters patent and trade mark 专利证书及商标转让 (&H-v'a}3  
assignment of property 物业转让;物业转让书 H$bu*o-Z  
assignment right 转让权 0hVw=KDO9:  
assignor 转让人 outAZy=R;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Q`j!$r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b1>zGC^|  
associate member 附属会员 *~YU0o  
associated body corporate 相联法人团体 yU<T_&M  
associated company 相联公司;联属公司 __dSEOGoe  
associated corporation 相联法团 _r@ FWUZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v0+mh]  
公认会计师公会〔英国〕 ,l+lokD-#  
Association of Futures Exchange Brokers 香港期货经纪协会 b*i_'k}*<g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f*)8bZDD  
association of underwriters 承保人组织 >r J9^rS  
assumption of control 接管 mwU|Hh)N]  
assurance 担保;保险;转易;转易书 !6{; z/Hy  
assurance of interest 权益的转易 Gi]R8?M  
at 19XX price 按一九XX年价格计算 W@Et  
at a discount 按赔价计算;按贴水价格计算;打折扣 0eP7efy  
at a premium 按溢价计算;按升水价格计算 <]1Z  
at call 通知付款;按通知 T?B753I  
at constant market price 按固定市价计算 0' j/ 9vm  
at constant price 按固定价格计算 m?G@#[ l  
at cost 按成本计算 O~D>F*_^j  
at current market price 按当时市价计算;按现时市价计算 YGFE(t;lPU  
at current price 按当时价格计算;按现时价格计算 2NMS '"8  
at factor cost 按要素成本计算;按生产要素成本计算 ^Y[.-MJt+  
at money-of-the-day price 按付款当日价格计算 qtlXDgppO  
at or better 按指定或较佳价位〔买卖指令〕 `>'%!E9G  
at par 按面值计算;平价 : E`/z@I  
at sight 见票即付 4}-{sS}MP  
at the close 按收市盘 _-mSK/Z  
at the opening 按开市盘 <~s{&cL!%#  
attestation 见证;见证条款 *f<+yF{=A  
at-the-money option 平价期权 .S4c<pMap  
attorney 受权人;受托代表人 Y=0D[o8  
attornment 新拥有人承认书 .xG3`YH  
attributable profit 可归属利润 ~nLE?>x|Z  
attributable share value 可归属股份价值 %+gK5aVab  
Auckland Stock Exchange 奥克兰证券交易所 %QYW0lE  
auction 拍卖 lqdil l\  
auctioneer 拍卖商 gkkT<hEV=  
audit 审计;核数 -|_#6-9  
Audit Commission 审计署 "]H_;:{f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %?  87#|  
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〕 ]c/k%] o~  
audit review 帐目审查 A><w1-X&=o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m ^?a/  
audited account 审计帐目;经审计的帐目 f0!i<9<  
audited annual account 经审计的周年帐目 b&]_5 GGc  
audited balance sheet 经审计的资产负债表 r2!\Ts5v  
auditor 核数师;核数主任;审计师 H 5\k`7R  
auditor's certificate 核数师证明书;审计师证明书 hJ|zX  
auditor's report 核数师报告;审计师报告 1V/?p<A  
Aussie bond 澳元债券 Z@sDxYt9  
austerity budget 紧缩预算 X"hdCY%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pb8sx1.j;  
Australia All Ordinaries Index 澳洲所有普通股票指数 9feVy\u  
Australian Dollar [AUD] 澳元 naOCa  
Australian Options Market 澳大利亚期权市场 4gKu8G  
Australian Securities Commission 澳洲证券事务监察委员会 WK$d<:"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g+v.rmX  
Australian Stock Exchange 澳大利亚证券交易所 $F&m('aB8  
Austrian Schilling [ATS] 奥地利先令 kxvzAKz~  
authentication 认证;鉴证 Pk{eGG<F$  
authority to purchase 委托购买证;委购书 )O}q{4,}  
authorization 认可;核准;授权;授权书 *.F^`]yz  
authorization by direction 指示授权 41^=z[k  
authorization by instruction 指令授权 XWd;-%`<  
authorization by warrant 令状授权 STln_'DF'  
authorization of unit trust 单位信托的认可 n VNz5B  
authorized agent 指定代理人 ."X}A t  
authorized capital 法定资本 E!Ljq3iT`  
authorized clerk 出市员 Q3h_4{w  
authorized dealer 认可交易商 .R";2f3  
authorized financial institution 认可财务机构 ~9ZW~z'  
authorized fund 认可基金 "/ 9EUbca  
authorized fund house 获授权的基金公司;认可基金公司 Q vc$D{z  
authorized institution 认可机构 3fBV SFVS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *Rx&#9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -/w#f&Y+]8  
authorized insurer 获授权保险人;获认可承保人 _dQg5CmlG  
authorized investment 特准投资项目 uPhL?s{  
authorized person 获授权人 G>@KX  
authorized representative 获授权代表 ;URvZ! {/Z  
authorized share capital 法定股本 #S4lRVt5  
automated quotation system 自动报价系统 WWBm*?U  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] HP,sNiw  
自动交易系统〔香港期货交易所有限公司〕 IoAG!cS  
automatic adjustment mechanism 自动调整机制 #OMFv.  
automatic adjustment system 自动调整系统 F9}jiCom  
Automatic Clearing House 自动票据交换所 `W=3_  
automatic exchange rates accumulation system 自动化汇率累集系统 v w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %noByq,?  
automatic teller machine [ATM] 自动柜员机 6, ~Y(#  
autopay 自动转帐 MrU0Jrk4+  
available assets 可用资产 VY1&YR}Y  
available fiscal reserve 现存财政储备 ,h<xL-  
available profit 可用利润 kN~:Bh$  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 #lDW?  
average 平均;平均数;海损 V9:Jz Q=?`  
average basic salary 平均基本薪金 ' pN[H\Ia  
average consumer expenditure 平均消费开支;一般消费开支 3bN]2\   
average cost 平均成本 % S vfY{  
average cost of land production 增辟土地平均成本 uyqu n@q  
average daily turnover 平均每日成交额 (&osR|/Tq  
average daily wage rate 平均每日工资率 jL6ZHEi#d7  
average expenditure pattern 平均开支模式 _TbQjE&6  
average growth rate 平均增长率 ~NV 8avZ  
average net fixed assets 固定资产平均净值 *Ei(BrL/;  
average of relatives 相对价格平均数 1OI/,y8}  
average price 平均价格 G(;hJ'LT  
average propensity to consume 平均消费倾向;一般消费倾向 `uh+d  
average propensity to save 平均储蓄倾向;一般储蓄倾向 , RKl  
average rate 平均率 E;MelK<8(  
average revenue 平均收入;平均收益 63PSYj(y  
average stock 平均库存;平均存货 ^0tO2$  
average yearly rent 平均年租 }N0$DqP  
avoidance of double taxation 避免双重课税 xQ0.2[*5  
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 =pk5'hBAi  
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