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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: 1!/-)1t  
A share A股;甲类股份 a c6*v49  
abatement of tax 减税;减扣免税额 %ejeyc  
ABN AMRO Bank N.V. 荷兰银行 iVeQ]k(u  
above-the-line expenditure 线上项目支出;经常预算支出 ="B n=>  
above-the-line receipt 线上项目收入;经常预算收入 6ojo##j  
ABSA Asia Limited 南非联合亚洲有限公司 oCJbkt=  
absolute change 绝对数值变更 `s}BXKIv}  
absolute expenditure 实际开支 "T*I|  
absolute guideline figure 绝对准则数字 #?m{YT{P  
absolute interest 绝对权益 -2lRia  
absolute order of discharge 绝对破产解除令 V} bM!5 H  
absolute profit margin 绝对利润幅度 R=35 7^[R  
absolute value 实值;绝对值 ){tPP$-i=  
absolutely vested interest 绝对既得权益 |s`Kd-'|q  
absorbed cost 已吸收成本;已分摊成本 \GHOg.P  
absorption 吸收;分摊;合并 5<N~3 1z  
absorption rate 吸收率;摊配率;分摊率 +k rFB?>`  
ACB Finance Limited 亚洲商业财务有限公司 T}2:.Hk:N  
acceptable form of reciprocity 合理的互惠条件 ; J2-rh  
acceptable rate 适当利率;适当汇率 $- w5o`e  
acceptance agreement 承兑协议 _$(GRNRYK  
acceptance for honour 参加承兑 ylkqhs&  
acceptor 承兑人;接受人;受票人 d;g-3Pf  
acceptor for honour 参加承兑人 vPsq<l}  
accident insurance 意外保险 r~[B _f!  
Accident Insurance Association of Hong Kong 香港意外保险公会 K\X: G-C9  
accident insurance scheme 意外保险计划 |#cAsf_{  
accident year basis 意外年度基准 U_*3>Q  
accommodation 通融;贷款 yqBa_XPV8  
accommodation bill 通融票据;空头票据 `Qq/ F]  
accommodation party 汇票代发人 -kc(u1!  
account balance 帐户余额;帐户结余 AP ;*iyQ[  
account book 帐簿 ~R{8.!: >  
account collected in advance 预收款项 T?e9eYwS  
account current book 往来帐簿 k5s?lWH  
account of after-acquired property 事后取得的财产报告 Nu+wL>t  
account of defaulter 拖欠帐目 1(pjVz&  
account payable 应付帐款 ,cS0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lA4hm4"i(,  
account receivable 应收帐款 &(0N.=R  
account receivable report 应收帐款报表 O0zi@2m?B  
account statement 结单;帐单;会计财务报表  V IYV92[  
account title 帐户名称;会计科目 ux&:Rw\  
accountant's report 会计师报告 ) MBS  
Accountant's Report Rules 会计师报告规则 "VQ|E d  
accounting and auditing procedure 会计与审计程序;会计与核数程序 MHNe>C-!q  
Accounting Arrangements 《会计安排》 gA:[3J,[;  
accounting basis 会计基础 CK Mv7  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z^+a*^w~{  
Accounting Circular 《会计通告》 U IQ 6SvM  
accounting class 会计类别 K#;txzi  
accounting date 记帐日期;会计结算日期 )"-fHW+fy  
accounting for money 款项核算 )rbc;{.  
Accounting Officer 会计主任 9,KVBO  
accounting period 会计报告期;会计期 *JS"(. '(  
accounting policy 会计政策;会计方针 um}N%5GAa  
accounting practice 会计惯例 4 4<v9uSK  
accounting principle 会计准则 _r7=&oL.Q  
accounting record 会计记录 @e={Wy+Vm(  
accounting report 会计报告 uOb2npPj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rr)9Y][l}  
Accounting Society of China 中国会计学会 NlMQHma  
accounting statement 会计报表 ,W8au"  
accounting system 会计制度;会计系统 }8 \|1@09  
accounting transaction 会计事项;帐务交易 *G9 [j$  
accounting treatment 会计处理 uc\.oG;~q  
accounting year 会计年度 Hp*gv/0  
accretion 增值;添加 Es~DHX  
accrual 应计项目;应累算数目 >&[3  
accrual basis 应计制;权责发生制 gb9[Meg'  
accrual basis accounting 应计制会计;权责发生制会计 i&1U4q  
accrue 应累算;应计 _&K\D p&@  
accrued benefit 应累算利益 Yd.027  
accrued charges 应计费用 X -v~o/r7  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^^'[%ok  
accrued expenses 应累算费用 9Yd-m  
accrued interest payable 应付利息;应计未付利息 UXQb ={  
accrued interest receivable 应收利息;应计未收利息 }`4K)(>4nG  
accrued right 累算权益 ,NDxFy;d  
accruing profit 应累算的利润 !rz)bd3$  
accumulated fiscal reserve 累积财政储备 l&$*}yCK  
accumulated profit 累积利润;滚存溢利 H}(=?}+  
accumulated reserve 累积储备 < )Alb\Z  
accumulation of surplus income 累积收益盈余 6l<1A$BQ  
acquired assets 既得资产 I=K[SY,]9  
acquisition 收购;购置;取得 4%%B0[Wo_O  
acquisition cost 购置成本 Xv8fPP(  
acquisition expenses 购置费用 oAC^4-Ld  
acquisition of 100% interest 收购全部股权 i@Vs4E[b  
acquisition of control 取得控制权 v=j>^F Z  
acquisition of fixed assets 购置固定资产 G u6[{u  
acquisition of shell “买壳” *|sxa#  
acquisition price 收购价 ujow?$&  
act of God 天灾 B6(h7~0(<  
acting partner 执事合伙人 v<%]XHN  
active market 买卖活跃的市场;交投畅旺的市场;旺市 XEa~)i{O  
active partner 积极参与的合伙人 \N4d_ fPj  
active trading 交投活跃 `)LIVi"(D  
actual circulation 实际流通 v^;-@ddr  
actual cost 实际成本 7<fL[2-  
actual expenditure 实际开支;实际支出 mQFa/7FX  
actual income 实际入息;实际收入;实际收益 $e>/?Ss  
actual market 现货市场 Cv0&prt  
actual price 现货价;实际价格 QZ?O;K1|y  
actual profit 实际利润 '+tKvTU;  
actual quotation 实盘;实际价位;实际报价 HqB|SWyK  
actual year basis 按实际年度计算 i+U@\:=  
actuals 实货 Ko@zk<~"[  
actuarial investigation 精算调查 +tPx0>p;  
actuarial principle 精算原则 }z8{B3K  
actuarial report 精算师报告 B,w:DX  
Actuarial Society of Hong Kong 香港精算学会 Tln9q0"W  
actuarial valuation 精算师估值 w< v1 N  
actuary 精算师 3.B4(9:>,  
ad referendum agreement 暂定协议;有待覆核的协定 ]v<d0" 2  
ad valorem duty 从价税;按值征税 CGCQa0  
ad valorem duty system 从价税制 5DmCxg  
ad valorem fee 从价费 #"|"cYi,  
ad valorem tariff 从价关税 S!u6dz^[$X  
additional allowance 额外免税额  dD:  
additional amount for unexpired risk 未过期风险的额外款额 T4Xtuu1  
additional assessable profit 补加应评税利润 _r~!O$2  
additional assessment 补加评税 G OH  
additional commitment 额外承担 e21E_exM0  
additional commitment vote 额外承担拨款 &3jBE --  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Lf[G>0t&n  
additional dependent parent allowance 供养父母额外免税额 ]sf2"~v  
additional provision 额外拨款 7 kEx48  
additional stamp duty 附加印花税 Oi6f8*,  
additional tax 补加税罚款;补加税款 h=!M6yap<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 : x>I- 3G  
adjudged bankrupt 被裁定破产 P"oYC$  
adjudicated bankrupt 裁定破产人 sg+ZQDF{x  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 z|Hy>|+  
adjudication of bankruptcy 裁定破产;宣告破产 m*\B2\2gJ  
adjudication of insolvency 裁定无力偿还债务 44Q6vb?  
adjusted actual 经调整的实数;调整后的实数 '" ^ B&W  
adjusted current assets 经调整的流动资产;调整后的流动资产 UwZu:[T6H  
adjusted figure 经调整的数字;调整后的数额 r9+E'\  
adjusted liabilities 经调整的负债;调整后的负债 H&~5sEGa  
adjusted loss 经调整的亏损;调整后的亏损 B>{|'z?%>  
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 FLVbkW-G.  
adjusted profit 经调整的利润;调整后的利润 @][ a8:Y9I  
adjusted surplus 经调整的盈余额;调整后的盈余额 "xL;(Fqu  
adjusted value 经调整的价值;调整后的价值 W^5<XX,ON  
adjustment 调整;修订;理算〔保险〕 )!'Fa_$ e  
adjustment centre 调剂中心 R5m`;hF  
adjustment lag 调整过程的时间差距;调整时差 NG!>7$@RV  
adjustment mechanism 调整机制 tZdwy>;  
adjustment of loss 亏损调整 N>Vacc_[  
adjustment process 调整过程;调整程序 5{8x*PSl  
adjustment range 调整幅度 pQk=x T  
administered exchange rate 受管制汇率 MF f05\aDu  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 C}n[?R  
administration expenses 行政费用 MMd0O X)P  
administration fee 手续费;行政费 TS\9<L9S  
administration in bankruptcy 破产管理  $&ex\_W  
administration order 遗产管理令 sI^@A=.@  
administrator 管理人;遗产管理人 $,8CH)w  
administrator of the estate 遗产管理人 R;0W+!fE  
admission of debt 债项承认书 ZM dM_i?  
admission of proof 接纳债权证明 oq=?i%'>  
advance 放贷款项;垫付款项;预支款项;预付款项 P%.`c?olbs  
advance account 暂支帐目;预付款帐户 L 2[Ei|9_  
advance compensation 预付补偿金 6U;Jg_zS  
advance from shareholder 股东垫款 9@$tiDV  
advance pending reimbursement 预支以待日后付还 *p""YEN  
advanced economy 先进经济体系 `G_(xN7O  
advancement 预付;预付财产 Es.toOH$S  
advances warrant 垫款令 ,`ZPtnH+  
advancing 贷出 X_vI0YX9  
adverse balance 逆差 w{_e"N  
adverse exchange 逆汇 +A]&AkTw  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z}sG3p  
advice for collection 托收通知书 ):/<H  
advice of drawing 提款通知书;汇票通知书 y_}K?  
advice of payment 付款通知 ~C}(\8g  
Advisory Committee [Securities and Futures Commission] }2-[Ki yv  
谘询委员会〔证券及期货事务监察委员会〕 z*Myokhf  
Advisory Committee on Diversification 经济多元化谘询委员会 %E4$ZPSW  
affidavit 誓章;遗产申报誓章 7$g*N6)Q  
affidavit of no receipt 述明无收款的誓章 >P<k[vF  
affiliate 联号;联营公司;附属公司 Ymwx (Pm  
affiliated company 附属公司;联号;联营公司 Sf+(1_^`t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I>A^5nk  
affordability 负担能力 bs<WH`P  
African Development Bank [AfDB] 非洲开发银行 =XZF.ur  
after-acquired property 事后取得的财产 R=][>\7]}  
after-hours dealing 市后交易 Qh)|FQ[s$r  
after-tax profit 税后盈利;税后利润;税后溢利 !L &=?CX  
agency agreement 代理协议 Zp/qs z(]  
agency expenses 代理机构的开支 t!J";l  
agency fee 代理费 Uq9,(tV`6g  
Agency Law 《代理法》 8L]gQ g  
agent 代理人;承销人 {B'Gm]4  
agent of company 公司代理人 "7To c4  
agent's fee 代理人费;经纪费 ^q4l4)8jX  
aggregate 总计;总数;总体数字 ()+jrrK  
aggregate amount 总款额;总额 W /~||s  
aggregate assets and liabilities 总体资产与负债 sh',"S#=@  
aggregate at constant price 按固定价格计算的总体数字 L#t-KLJ  
aggregate demand 总需求 o{ ,ba~$.w  
aggregate gross position 总持仓量 R-g>W  
aggregate limit 总限额 M!xm1-,[  
aggregate of salaries tax 合计薪俸税 (hhdbf  
aggregate performance 总体表现;总体业绩 5@w'_#!)  
aggregate supply 总体供应 <Z\MZ&{k{*  
aggregate surplus 总盈余 377j3dP  
aggregate total 整体总额 q8'@dH  
aggregate value 总值;合计价值 9pVf2|5hj  
aggregated basis 合计基准 H$k![K6Uj  
aggregated net chargeable income 合计应课税入息实额 ?=/}Ft  
aggregation 合并计算;合计;总和 JL" 3#p}  
aggregation of incomes of husband and wife 夫妇入息合并计算 @&~OB/7B:  
aggregation of property 财产的总和 k#8S`W8^  
agio 差价;贴水 ?:#>^eWYe7  
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》 Ez7V>FNX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M^|"be~{'  
《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》 1jZDw~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TS\A`{^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》 {f@xA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J9b?}-O)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Z-? Iip{  
agreement for a settlement 授产协议 o*O "\/pmF  
agreement for assignment 转让协议 OH-~  
agreement for sale 售卖协议;买卖协议 F8|5_214'  
agreement for sale and purchase 买卖协议 1+16i=BF)  
agreement for the payment of interest 支付利息协议 6T{o3wc;  
agreement for the repayment of money 还款协议 L]/\C{}k  
agreement of reinsurance 再保险协议 ]X >QLD0W  
Agricultural Bank of China 中国农业银行 +(QMy&DtS  
air passenger departure tax 飞机乘客离境税 f{+LCMbC6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >/kPnpJ  
airport tax 机场税 hr~qt~Oi  
alcohol duty 酒精税 T!=20!I  
alienation 让与;让渡;转让 C$AIP\j- )  
alimony 生活费;赡养费 By51dk 7  
All Ordinaries Index [AOI] 所有普通股指数 S5*~r@8h  
all risks 全险;综合险 *0Wi^f  
All Sales Record for Stock Market 《股票市场成交报告》 &9RW9u "  
Allied Capital Resources Limited 新联财务有限公司 e-Ybac%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6g~o3  
allocation letter 拨款信件 6KIjq[T^  
allocation of fund 分配款项;预留款项 *uI hxMX  
allocation of profit 利润分配;溢利分配 K-"HcHuF  
allocation warrant 拨款令 ^ RcIE (  
allotment 分配;配股 ReHd~G9  
allotment notice 股份配售通知;配股通知 ZZ]OR;8  
allotment of shares 股份分配 @MlU!oR&  
allowable 可获宽免;免税的 UgnsV*e&  
allowable business loss 可扣除的营业亏损 /QV. U.>G  
allowable expenses 可扣税的支出 PtPGi^  
allowance 免税额;津贴;备抵;准备金 V(' 'p{  
allowance for debts 债项的免税额 ig.6[5a\  
allowance for depreciation by wear and tear 耗损折旧免税额 .^)C:XiW  
allowance for funeral expenses 殡殓费的免税额 +AgkPMy  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !"Oj$c -  
allowance for repairs and outgoings 修葺及支出方面的免税额 0?5%  
allowance to debtor 给债务人的津贴 },n,P&M\`  
alteration of capital 资本更改 ard3yNQt  
alternate trustee 候补受托人 U!;aM*67  
amalgamation 合并 "dLMBY~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q[ 9rA  
ambit of charges 征税范围;收费范围 ,/w852|ub  
amended valuation 经修订的估值 g'}`FvADi  
American Commodities Exchange 美国商品交易所 u]]5p[ |S  
American Express Bank Limited 美国运通银行 7fN&Q~.  
American Stock Exchange 美国证券交易所 #g-*n@ 1  
amortization 摊销 PPj6QJ]R0  
amount due from banks 存放银行同业的款项 cvs"WX3  
amount due from banks abroad 存放海外银行同业的款项 A&}nRP9  
amount due from holding companies 控股公司欠款 r 0?hX  
amount due from local banks 存放本港银行同业的款项 {'c%#\  
amount due to banks 银行同业的存款 WDH[kJ  
amount due to banks abroad 海外银行同业的存款 u':0"5}  
amount due to holding companies 控股公司存款 z!1/_]WJ,  
amount due to local banks 本港银行同业的存款 E-tNB{r@  
amount due to outport banks 外埠银行同业的存款 -}N\REXE  
amount for note issue 发行纸币的款额 }TX'Z?Lq  
amount of bond 担保契据的款额 [! dnm1   
amount of consideration 代价款额 +SuUI-.  
amount of contribution 供款数额 ku[=QsMv  
amount of indebtedness 负债款额 y_7XYT!w  
amount of principal of the loan 贷款本金额 \\R*V'e!  
amount of rates chargeable 应征差饷数额 0oi5]f6g?8  
amount of share capital 股本额 \@PUljU]  
amount of sums assured 承保款额 zfr(dQ  
amount of variation 变动幅度 3R:7bex  
amount of vote 拨款数额 Xb+if  
amount payable 应付款额 q/w6sQx$  
amount receivable 应收款额 2=/g~rp*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YCB 3  
analysis 分析 wsb=[$C  
ancillary risk 附属风险 32-3C6f@oZ  
annual account 周年帐目;周年帐目报表;年度决算;年结 bKt3x+x(  
annual accounting date 年结日期 'De'(I  
annual allowance 每年免税额;年积金;年度津贴;年津 m[xf./@f{  
annual balance 年度余额 P=SxiXsr$  
annual disposable income 每年可动用收入 9a~BAH,j  
annual estimates 周年预算 G5QgnxwP2  
annual fee 年费 /nMqEHCyg  
annual general meeting 周年大会 '/yx_R K2?  
annual growth rate 年增率;每年增长率 $ Op/5j  
annual long-term supplement 长期个案每年补助金 {^$"/hj  
annual pensionable emolument 可供计算退休金的年薪 HDW\S#  
annual report 年报 1:;&wf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LnRi+n[@7  
annual return 周年报表;周年申报表;每年报税表格 qq9tBCk  
Annual Return Rules 《周年报表规则》 qLW-3W;WUH  
annual review of consumer prices 每年消费物价回顾 TNyY60E  
annual roll-forward basis 逐年延展方式 cV,03]x  
annual salary 年薪 48&KdbGX  
annual statement 年度报表;年度决算表 fssL'DD  
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 4KSP81}/\  
annuitant 年金受益人 $OFFH[_z  
annuity 年金 XUqE5[O%  
annuity contract 年金合约 jXDzjt94J  
annuity on human life 人寿年金 Uhx2 _  
antecedent debt 先前的债项 7dg 5HH  
ante-dated cheque 倒填日期支票 nxh/&%  
anticipated expenditure 预期开支 G`9F.T_Z^)  
anticipated net profit 预期纯利 %`T^qh_dE  
anticipated revenue 预期收入 h&)vdCCk  
anti-inflation measure 反通货膨胀措施 xX4^nem\G  
anti-inflationary stance 反通货膨胀立场 fN*4(yw  
apparent deficit 表面赤字 S5pP"&I[  
apparent financial solvency 表面偿债能力 u, SX`6%  
apparent partner 表面合伙人 yA>p[F  
application for personal assessment 个人入息课税申请书 <T_Nlar^^  
application of fund 资金应用 _8b>r1$  
application to release as liquidator and to destruct the books of accounts and documents vVN[bD<  
申请免除清盘人职务及毁灭帐簿与文件 +$mskj0s  
appointed actuary 委任精算师 HG3>RcB  
appointed auditor 委任核数师;委任审计师 CD<u@l,1  
appointed trustee 委任的受托人 g-V\ s&}  
appointer 委任人 dBq,O%$oq  
apportioned pro rata 按比例分摊 @Kb|  
apportionment 分配;分摊 e/% ;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j&G~;(DY  
apportionment formula 分摊方程式 W4rw;(\  
apportionment of estate duty 遗产税的分摊 cV!/  
appraisal 估价;评估 % /4_|@<'  
appreciable growth 可观增长 J%[N-  
appreciable impact 显着影响 -qCJwz30  
appreciable increase 可观增长 }9Dv\"t5  
appreciation 增值;升值 $Q$d\Yvi  
appreciation against other currencies 相对其他货币升值 UCj#t!Mw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lp]C![\>U  
appreciation tax 增值税 (uK), *6B  
appropriation 拨款;拨用;拨付 >93{=+  
appropriation account 拨款帐目 qF6%XKbh=  
Appropriation Bill 拨款法案 ]jY)M<:J4  
appropriation-in-aid system 补助拨款办法 n]{}C.C=  
approved assets 核准资产 |b;M5w?  
approved basket stock 认可一篮子证券 ;o@`l$O   
approved budget 核准预算 98}vbl31j  
approved charitable donation 认可慈善捐款 6=lQT 9u{  
approved charitable institution 认可慈善机构 fu "z%h]   
approved currency 核准货币;认可货币 ? A#z~;X@  
approved estimates 核准预算 |2&mvjk@H  
approved estimates of expenditure 核准开支预算 gLxy RbVI  
approved overseas insurer 核准海外保险人 Uus)2R7  
approved overseas trust company 核准海外信托公司 rHdP4:n  
approved pooled investment fund 核准汇集投资基金 7<Js'\Z  
approved provident fund scheme 认可公积金计划 |Gs-9+'y  
approved provision 核准拨款 J&Qy$itqg  
approved redeemable share 核准可赎回股份 ~u`! Gi  
approved regional stock 认可地区性证券 EkAqFcKLq  
approved retirement scheme 认可退休金计划 [3NV #  
approved subordinated loan 核准附属贷款 zr9Pm6Rl  
arbitrage 套戥;套汇;套利 &E '>+6  
arbitrageur 套戥者;套汇者 fU~y481 A  
arbitrary amount 临时款项 NGQIoKC  
arrangement 措施;安排;协定 iR5soIR  
arrears 欠款 E|uXi)!.x  
arrears of pay 欠付薪酬 .MPOUo/e  
arrears of revenue 逾期未收税款;逾期未收的帐项 O xaua  
articles of association 组织章程;组织细则;组织章程细则 ^[z\KmUqt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )3\rp$]1  
ascertainment of profit 确定利润 |w]i$`3'I  
"Asia Clear" “亚洲结算系统” &ziB#(&:H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8A]q!To  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `/Jr8J_  
Asian Development Fund [ADF] 亚洲发展基金 "lzg@=$|)  
Asian dollar bond 亚洲美元债券 ] "vdC}  
Asian dollar market 亚洲美元市场 2}\sj'0&  
Asian dollar rate 亚洲美元利率 ^B=z_0 *  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (y4Eq*n%!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .7Bav5 ;  
asked price 沽盘;喊价;索价;卖方报价 kV%y%l(6  
assessable income 应评税入息 %a^!~qV  
assessable loss 应评税亏损 P3FpU<OBwp  
assessable profit 应评税利润 2m}]z.w#  
assessable value 应评税值 &|FG#.2yw  
assessed profit 估定利润 JJOs L!@  
assessed value 经评估价值 2-2LmxLG  
assessment 评税;评定;估价;评税单 3lgy X/?o  
assessment number 评税编号;估价编号 vjWgR9 4/{  
assessment of additional tax 补加税评税 / ^M3-5@Q  
assessment of performance 业绩评估;实绩评价 XxQ2g&USk  
Assessor 评税主任 =,Um;hU3r  
asset price bubbles 资产价格泡沫 Ds5&5&af  
asset-backed securities 具资产保证的证券 ^o<Nz8  
assets accretion 资产增值 F+^[8zK^  
assets and liabilities 资产与负债 ]@]"bF!Dn  
assets betterment statement 资产递增表;资产改进表 t$D[,$G9  
assets lending 实物放款;有抵押贷款 |8+rUFkU8  
assets of the company passing on the death 死者去世时转移的公司资产 X KeK;+  
assets pledged as security for liabilities 用作负债抵押的资产 EqwA8? M  
assets portfolio 资产投资组合 ?UIb!k>  
assets price 资产价格 GDe$p;#"9g  
assets quality 资产质素 >%A=b}VS  
assets realization 资产变现 $k=rd#3  
assets refinancing arrangement 资产再集资安排 Du4?n8 o  
assets securitization 资产证券化 *Y>'v%  
assets situated outside Hong Kong 在香港以外地方的资产 fkG"72 95A  
assets stripping 削减资产;拆卖资产 CA~S$H\"  
assets value 资产值 !}m 8]&  
assignee 承让人 .SFwjriZ  
assignment 转让;转让书;转让契 R dzIb-  
assignment of interest 权益转让 V:npcKpu  
assignment of letters patent and trade mark 专利证书及商标转让 iKO~#9OF  
assignment of property 物业转让;物业转让书 [qo* ,CRz  
assignment right 转让权 ~.SU$  
assignor 转让人 nW[aPQ[R   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 .^W0;ISX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 p{u}t!`!d  
associate member 附属会员 E_*T0&P.P  
associated body corporate 相联法人团体 , >6X_XJQ  
associated company 相联公司;联属公司 } trMQ  
associated corporation 相联法团 ld0WZj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }Q*ec/^{f  
公认会计师公会〔英国〕 D^4V"rq  
Association of Futures Exchange Brokers 香港期货经纪协会 t*$@QO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I!%@|[ Ow  
association of underwriters 承保人组织 `Q[$R&\  
assumption of control 接管 e=C,`&s z  
assurance 担保;保险;转易;转易书 ]vG)lY.=  
assurance of interest 权益的转易 ^ B]t4N2i  
at 19XX price 按一九XX年价格计算 g:V6B/M&  
at a discount 按赔价计算;按贴水价格计算;打折扣 ;0WlvKF  
at a premium 按溢价计算;按升水价格计算 <CdO& xUY  
at call 通知付款;按通知 Z.:A26  
at constant market price 按固定市价计算 7wiu%zfa:=  
at constant price 按固定价格计算 riQ?'!a7  
at cost 按成本计算 HxAa,+k  
at current market price 按当时市价计算;按现时市价计算 z(` kWF1<  
at current price 按当时价格计算;按现时价格计算 OTm"Iwzu@  
at factor cost 按要素成本计算;按生产要素成本计算 Ds$;{wl#x  
at money-of-the-day price 按付款当日价格计算 *9 xD]ZZF  
at or better 按指定或较佳价位〔买卖指令〕 |9@;Muq;  
at par 按面值计算;平价 R 1\]Y  
at sight 见票即付 }'JPA&h|  
at the close 按收市盘 Z!6G (zz:>  
at the opening 按开市盘 U$%w"k7^(  
attestation 见证;见证条款 Il[WXt<S  
at-the-money option 平价期权 3x$#L!VuU  
attorney 受权人;受托代表人 O5"80z38[  
attornment 新拥有人承认书 VzNH%  
attributable profit 可归属利润 r,\(Y@I  
attributable share value 可归属股份价值 *+ayC{!  
Auckland Stock Exchange 奥克兰证券交易所 nfR5W~%*:  
auction 拍卖 v?t+%|dzA  
auctioneer 拍卖商 0J B"@U&-  
audit 审计;核数 v\Gu  
Audit Commission 审计署 QUO?q+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] epePx0N%x$  
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〕 :2+:(^l  
audit review 帐目审查 owB)+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pQ JZE7S  
audited account 审计帐目;经审计的帐目 W@LR!EW)  
audited annual account 经审计的周年帐目 \wP$"Z}j  
audited balance sheet 经审计的资产负债表 #=c%:{O{4R  
auditor 核数师;核数主任;审计师 \qPrY.-  
auditor's certificate 核数师证明书;审计师证明书 \(s ";@  
auditor's report 核数师报告;审计师报告 0Oq1ay^  
Aussie bond 澳元债券 mNzZ/*n:  
austerity budget 紧缩预算 e78}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6I<`N  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^  +G> N  
Australian Dollar [AUD] 澳元 ud1E@4;qf  
Australian Options Market 澳大利亚期权市场 T/nRc_I+^B  
Australian Securities Commission 澳洲证券事务监察委员会 6{ Eh={:b  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1U!CD-%(  
Australian Stock Exchange 澳大利亚证券交易所 5,3h'\ "!  
Austrian Schilling [ATS] 奥地利先令 h&P[9:LH  
authentication 认证;鉴证 N~_gT Jr~P  
authority to purchase 委托购买证;委购书 :8FH{sqR  
authorization 认可;核准;授权;授权书 tVwN92*J  
authorization by direction 指示授权 "@_f>3z  
authorization by instruction 指令授权 p_D)=Ef|&  
authorization by warrant 令状授权 ~drNlt9jf  
authorization of unit trust 单位信托的认可 p;HZA}p \  
authorized agent 指定代理人 6\L,L &  
authorized capital 法定资本 VEk|lX;2  
authorized clerk 出市员 }OZfsYPz}T  
authorized dealer 认可交易商 c s> W6  
authorized financial institution 认可财务机构 nN: i{t4f  
authorized fund 认可基金 Gbhaibk O  
authorized fund house 获授权的基金公司;认可基金公司 ^[6AOz+L  
authorized institution 认可机构 )Lq FZ~B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yWy9IWI["  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }_S]!AWz  
authorized insurer 获授权保险人;获认可承保人 E6uIp^E  
authorized investment 特准投资项目 .#SWfAb2h  
authorized person 获授权人 +|N"i~f>j  
authorized representative 获授权代表 rx<fjA%  
authorized share capital 法定股本 ftbu:RtK^^  
automated quotation system 自动报价系统 @r<w|x}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !|]%^G  
自动交易系统〔香港期货交易所有限公司〕 !nVuvsbv  
automatic adjustment mechanism 自动调整机制 }j QwP3eY  
automatic adjustment system 自动调整系统 QH eUpJ/^  
Automatic Clearing House 自动票据交换所 u<[Y6m  
automatic exchange rates accumulation system 自动化汇率累集系统 l%fl=i~oN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;iWCV& >w  
automatic teller machine [ATM] 自动柜员机 W NCdk$  
autopay 自动转帐 pAYuOk9n  
available assets 可用资产 {chl+au*l  
available fiscal reserve 现存财政储备 p("do1:  
available profit 可用利润 W/+0gh7`,(  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }5|uA/B  
average 平均;平均数;海损 q>?oV(sF  
average basic salary 平均基本薪金 :'03*A_[  
average consumer expenditure 平均消费开支;一般消费开支 JL1Whf  
average cost 平均成本 M~v{\!S  
average cost of land production 增辟土地平均成本 d] {^  
average daily turnover 平均每日成交额 X#fI$9a  
average daily wage rate 平均每日工资率 Cs<d\"+  
average expenditure pattern 平均开支模式 $K hc?v  
average growth rate 平均增长率 t_3XqjuA  
average net fixed assets 固定资产平均净值 P<U{jkM\/  
average of relatives 相对价格平均数 FRr<K^M  
average price 平均价格 +aMPwTF:3  
average propensity to consume 平均消费倾向;一般消费倾向 3j6$!89'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 z;LntQZp-  
average rate 平均率 /h;X1Htx}  
average revenue 平均收入;平均收益 ?6|EAKJ`lK  
average stock 平均库存;平均存货 SI\zW[IL  
average yearly rent 平均年租 9 HuE'(wQ  
avoidance of double taxation 避免双重课税 MQAb8 K:e  
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 U_+>4zdm  
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