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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: +2RNZEc  
A share A股;甲类股份 a2`%gh W3  
abatement of tax 减税;减扣免税额 B**Nn!}0  
ABN AMRO Bank N.V. 荷兰银行 5 L/x-i  
above-the-line expenditure 线上项目支出;经常预算支出 DG(%-w8p"  
above-the-line receipt 线上项目收入;经常预算收入 2j&v;dmh<  
ABSA Asia Limited 南非联合亚洲有限公司 m@jge)O&D  
absolute change 绝对数值变更 !aPD}xCH#  
absolute expenditure 实际开支 o}8I_o&]U  
absolute guideline figure 绝对准则数字 BkawL,  
absolute interest 绝对权益 vE%s, E,  
absolute order of discharge 绝对破产解除令 ~6`iY@)  
absolute profit margin 绝对利润幅度 *5k+t  
absolute value 实值;绝对值 FJeiY#us  
absolutely vested interest 绝对既得权益 gAt~?HvW6  
absorbed cost 已吸收成本;已分摊成本 AF}gSNX  
absorption 吸收;分摊;合并 s~^}F+n  
absorption rate 吸收率;摊配率;分摊率 ~.^AL}zm_  
ACB Finance Limited 亚洲商业财务有限公司 ?cKZ_c  
acceptable form of reciprocity 合理的互惠条件 rn8cdM N  
acceptable rate 适当利率;适当汇率 xzsdG?P  
acceptance agreement 承兑协议 IA4N@ijRxh  
acceptance for honour 参加承兑 /c`^iPb  
acceptor 承兑人;接受人;受票人 1l5J P|x  
acceptor for honour 参加承兑人 d"E^SBO&  
accident insurance 意外保险 s"%lFA"-  
Accident Insurance Association of Hong Kong 香港意外保险公会 4zjs!AK%  
accident insurance scheme 意外保险计划 5G[x}4U  
accident year basis 意外年度基准 LY 0]l$  
accommodation 通融;贷款 Y9Z]i$qS&k  
accommodation bill 通融票据;空头票据 Z^yNLF*&V  
accommodation party 汇票代发人 qnChM ;)  
account balance 帐户余额;帐户结余 `zA#z />  
account book 帐簿 VT\ "q1)p  
account collected in advance 预收款项 X|}2_B  
account current book 往来帐簿 thc <xxRP  
account of after-acquired property 事后取得的财产报告 _Mk7U@j+9  
account of defaulter 拖欠帐目 +D&Pp0xe  
account payable 应付帐款 }rq9I"/L  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?Q0I'RC  
account receivable 应收帐款 KkcXNjPVS  
account receivable report 应收帐款报表 *nC(-(r:J`  
account statement 结单;帐单;会计财务报表 zF`3 gl.  
account title 帐户名称;会计科目 D+JAK!W  
accountant's report 会计师报告 h!gk s-0  
Accountant's Report Rules 会计师报告规则 WBr59@V  
accounting and auditing procedure 会计与审计程序;会计与核数程序 > Lft9e   
Accounting Arrangements 《会计安排》 8`=v.   
accounting basis 会计基础 DY\J[l<<  
accounting by Official Receiver 破产管理署署长呈交的帐目 (UL4+ta  
Accounting Circular 《会计通告》 t~``md4  
accounting class 会计类别 DF_X  
accounting date 记帐日期;会计结算日期 lk3=4|?zsE  
accounting for money 款项核算 3B0PGvCI1  
Accounting Officer 会计主任 cA)[XpQ:+W  
accounting period 会计报告期;会计期 oDn|2Sdqd  
accounting policy 会计政策;会计方针 W/fuKGZi_  
accounting practice 会计惯例 jQ\zGJ3  
accounting principle 会计准则 QA3/   
accounting record 会计记录 AY,].Zg[  
accounting report 会计报告 .iG&Lw\,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k V;fD$iW;  
Accounting Society of China 中国会计学会 k&/OU:7Y  
accounting statement 会计报表 .uF[C{RnO  
accounting system 会计制度;会计系统 K/L;8a  
accounting transaction 会计事项;帐务交易 t `kui.  
accounting treatment 会计处理 g%nl!dgS  
accounting year 会计年度 $pyOn2}  
accretion 增值;添加 [P~hjmJ(y  
accrual 应计项目;应累算数目 OsqN B'X  
accrual basis 应计制;权责发生制 eJ0?=u!x  
accrual basis accounting 应计制会计;权责发生制会计 &V7M}@  
accrue 应累算;应计 pO7Zs  
accrued benefit 应累算利益 iK5_u2]Q  
accrued charges 应计费用 9QQyl\  
accrued cumulative preference share dividend 应累算的累积优先股股息 b2,!g }I  
accrued expenses 应累算费用 g[H',)A)  
accrued interest payable 应付利息;应计未付利息 nKoiG*PI  
accrued interest receivable 应收利息;应计未收利息 ;G\8jP'   
accrued right 累算权益 as*4UT3  
accruing profit 应累算的利润 99xEm  
accumulated fiscal reserve 累积财政储备 2ZcKK8X;7  
accumulated profit 累积利润;滚存溢利 zK|i='XSf  
accumulated reserve 累积储备 ?e[lr>-  
accumulation of surplus income 累积收益盈余 4_A0rveP  
acquired assets 既得资产 ,:LA.o}h  
acquisition 收购;购置;取得 I,yC D7l_  
acquisition cost 购置成本 !|ak^GE:(%  
acquisition expenses 购置费用 3ZEB  
acquisition of 100% interest 收购全部股权 T*g:# ^4  
acquisition of control 取得控制权 +N`ua  
acquisition of fixed assets 购置固定资产 9h&R]yz;  
acquisition of shell “买壳” aJ Z"D8C  
acquisition price 收购价 ~6YMD  
act of God 天灾 -m *Sq  
acting partner 执事合伙人 [NMVoBvG  
active market 买卖活跃的市场;交投畅旺的市场;旺市 u .f= te  
active partner 积极参与的合伙人 FMA6_fju4  
active trading 交投活跃 zk-.u}RBFG  
actual circulation 实际流通 w| `h[/,  
actual cost 实际成本 7lV.[&aKW  
actual expenditure 实际开支;实际支出 %yBB?cp+_  
actual income 实际入息;实际收入;实际收益 ,#MCn  
actual market 现货市场 U_x)#,4  
actual price 现货价;实际价格 Hso|e?Z  
actual profit 实际利润 %`Z+a.~U  
actual quotation 实盘;实际价位;实际报价 tW WWx~k  
actual year basis 按实际年度计算 Wbr+ KX8)  
actuals 实货 (T`E!A0I\?  
actuarial investigation 精算调查 yY?b.ty  
actuarial principle 精算原则 ;X*cCb`h   
actuarial report 精算师报告 }>)[<;M>%  
Actuarial Society of Hong Kong 香港精算学会 Bn@(zHG+5&  
actuarial valuation 精算师估值 (e(:P~Ry  
actuary 精算师 <-D/O$q  
ad referendum agreement 暂定协议;有待覆核的协定 ^8.]d~j  
ad valorem duty 从价税;按值征税 8J$|NYv_b  
ad valorem duty system 从价税制 9mA{K    
ad valorem fee 从价费 .X# `k  
ad valorem tariff 从价关税 ^[:p|U2mA  
additional allowance 额外免税额 1-lu\"H`  
additional amount for unexpired risk 未过期风险的额外款额 ;rc`OZyE  
additional assessable profit 补加应评税利润 i&{DOI%w  
additional assessment 补加评税 k0Ol*L!p  
additional commitment 额外承担 -f*P nxg  
additional commitment vote 额外承担拨款 sMu] /'7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]a5 f2lE  
additional dependent parent allowance 供养父母额外免税额 '%q$` KDb  
additional provision 额外拨款 (L^]Lk x)  
additional stamp duty 附加印花税 a~'a  
additional tax 补加税罚款;补加税款 (=7Cs  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 9$2/MT't  
adjudged bankrupt 被裁定破产 0 a80 LAK  
adjudicated bankrupt 裁定破产人 th;{V%:LW  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *98$dQR$  
adjudication of bankruptcy 裁定破产;宣告破产 6I@h9uIsze  
adjudication of insolvency 裁定无力偿还债务 "[y-+)WTG  
adjusted actual 经调整的实数;调整后的实数 g+J-Zg6  
adjusted current assets 经调整的流动资产;调整后的流动资产 0u\GO;  
adjusted figure 经调整的数字;调整后的数额 ?@E!u|]K  
adjusted liabilities 经调整的负债;调整后的负债 E? _Z`*h  
adjusted loss 经调整的亏损;调整后的亏损 PLK3v4kVM!  
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 ZYC<Wb)I  
adjusted profit 经调整的利润;调整后的利润 1t)il^p4[;  
adjusted surplus 经调整的盈余额;调整后的盈余额 `@nl  
adjusted value 经调整的价值;调整后的价值 Q ]}Hd-  
adjustment 调整;修订;理算〔保险〕 }GeSu|m(  
adjustment centre 调剂中心 Y1]n^  
adjustment lag 调整过程的时间差距;调整时差 8- 2cRs  
adjustment mechanism 调整机制 =Xo =Qcr  
adjustment of loss 亏损调整 :Nz9xD$S5  
adjustment process 调整过程;调整程序 C.FI~Z  
adjustment range 调整幅度 Oil?JI Hq  
administered exchange rate 受管制汇率 euC&0Ee2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Hv2De0W  
administration expenses 行政费用 j KoG7HH  
administration fee 手续费;行政费 V$ ps>  
administration in bankruptcy 破产管理 +0OLc2 )w  
administration order 遗产管理令 gHo?[pS%y  
administrator 管理人;遗产管理人 ;qm D50:%  
administrator of the estate 遗产管理人 Y'8?.a]'  
admission of debt 债项承认书 "1%5,  
admission of proof 接纳债权证明 EM[WK+9>I{  
advance 放贷款项;垫付款项;预支款项;预付款项 DQ r Y*nH  
advance account 暂支帐目;预付款帐户 RJd(~1  
advance compensation 预付补偿金 Ymg|4 %O@  
advance from shareholder 股东垫款 )c)vTZy  
advance pending reimbursement 预支以待日后付还 s,]z[qB#$  
advanced economy 先进经济体系 zx)z/1  
advancement 预付;预付财产 +mn ,F};  
advances warrant 垫款令 Le\?+h42>  
advancing 贷出 iv4H#rJ  
adverse balance 逆差 >U[j]V]  
adverse exchange 逆汇 %^ !,t:d  
advertisement addressed to shareholders 在报章刊登的致股东通告 JU)dr4S?  
advice for collection 托收通知书 v_DedVhe  
advice of drawing 提款通知书;汇票通知书 YB2VcF.LU  
advice of payment 付款通知 JsODzw  
Advisory Committee [Securities and Futures Commission] ^zQ/mo,Z  
谘询委员会〔证券及期货事务监察委员会〕 `Tv[DIVW  
Advisory Committee on Diversification 经济多元化谘询委员会 "$YJX1u3  
affidavit 誓章;遗产申报誓章 [D\k^h  
affidavit of no receipt 述明无收款的誓章 =w{Z@S(ukz  
affiliate 联号;联营公司;附属公司 vkri+:S3  
affiliated company 附属公司;联号;联营公司 Zcx`SC-0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =`H@%  
affordability 负担能力 ^G}47(  
African Development Bank [AfDB] 非洲开发银行 tM'P m   
after-acquired property 事后取得的财产 =Jyu4j *}  
after-hours dealing 市后交易 iMDM1}b  
after-tax profit 税后盈利;税后利润;税后溢利 Xg;}R:g '  
agency agreement 代理协议 }khV'6"'|  
agency expenses 代理机构的开支 ~ v|>xqWV  
agency fee 代理费  2*^j  
Agency Law 《代理法》 xD~5UER  
agent 代理人;承销人 YwjKAyLU  
agent of company 公司代理人 J^Wa8Q;9lX  
agent's fee 代理人费;经纪费 [J?aD`{#O  
aggregate 总计;总数;总体数字 hYG6 pTCb  
aggregate amount 总款额;总额 kY-N>E:  
aggregate assets and liabilities 总体资产与负债 Z/Dx,zIR  
aggregate at constant price 按固定价格计算的总体数字 W *),y:  
aggregate demand 总需求 <^5Z:n!q  
aggregate gross position 总持仓量 t*1fLumXR  
aggregate limit 总限额 7`DBS^O]dG  
aggregate of salaries tax 合计薪俸税 HMh"}I2n  
aggregate performance 总体表现;总体业绩 %[ Z \S0C  
aggregate supply 总体供应 T?ZRiR)@  
aggregate surplus 总盈余 n'E(y)9|  
aggregate total 整体总额 f Sa"%8%  
aggregate value 总值;合计价值 1SCR.@ k<  
aggregated basis 合计基准 {tYZt4!{^  
aggregated net chargeable income 合计应课税入息实额 U@uGNMKR  
aggregation 合并计算;合计;总和 w"Gm;B4  
aggregation of incomes of husband and wife 夫妇入息合并计算 of%Ktm5Qi  
aggregation of property 财产的总和 RAgg:3^  
agio 差价;贴水 C26>BU<  
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》 3u*4o=4e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \o*5  
《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》 }HFN3cq;C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'h|DO/X~L  
《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》 P2#XKG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K8GP@yD]M  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P-yjN  
agreement for a settlement 授产协议 <7/R,\Wg~  
agreement for assignment 转让协议 7QiIiWqIWC  
agreement for sale 售卖协议;买卖协议 `ZyI!"  
agreement for sale and purchase 买卖协议 / F4zg3  
agreement for the payment of interest 支付利息协议 e> e}vZlX  
agreement for the repayment of money 还款协议 !>..Q)z  
agreement of reinsurance 再保险协议 @tNzQ8  
Agricultural Bank of China 中国农业银行 k@RDvn  
air passenger departure tax 飞机乘客离境税 8]/bK5`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v3~?;f,l  
airport tax 机场税 _=F=`xu  
alcohol duty 酒精税 }ppN k:B  
alienation 让与;让渡;转让 <Tzrj1"Q3  
alimony 生活费;赡养费 D9^h; 8  
All Ordinaries Index [AOI] 所有普通股指数 n|Q@UPb/=  
all risks 全险;综合险  *x@Onj  
All Sales Record for Stock Market 《股票市场成交报告》 .WA-&b_  
Allied Capital Resources Limited 新联财务有限公司 p6>Svcc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8lvV4yb  
allocation letter 拨款信件 g+vva"  
allocation of fund 分配款项;预留款项  mHdA2  
allocation of profit 利润分配;溢利分配 i&bA2p3+d  
allocation warrant 拨款令 nP$Ky1y G  
allotment 分配;配股 v_+{'F  
allotment notice 股份配售通知;配股通知 @E7DyU|  
allotment of shares 股份分配 H<i]V9r  
allowable 可获宽免;免税的 5F)C  jQ  
allowable business loss 可扣除的营业亏损 jnO9j_CY  
allowable expenses 可扣税的支出 [1g8*j~L  
allowance 免税额;津贴;备抵;准备金 zy/@ WFPE  
allowance for debts 债项的免税额 a*lh)l<KV  
allowance for depreciation by wear and tear 耗损折旧免税额 KX,S  
allowance for funeral expenses 殡殓费的免税额 ;=)k<6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 wh$sn:J  
allowance for repairs and outgoings 修葺及支出方面的免税额 naG=Pq<  
allowance to debtor 给债务人的津贴 ?+@n3]`0  
alteration of capital 资本更改 Lb:g4A"  
alternate trustee 候补受托人 ]!?;@$wx  
amalgamation 合并 e^6)Zz1\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e$<0 7Oc  
ambit of charges 征税范围;收费范围 bh,[ 3X%  
amended valuation 经修订的估值 4tRYw0f47  
American Commodities Exchange 美国商品交易所 k]F[>26k  
American Express Bank Limited 美国运通银行 h \fjBDU^  
American Stock Exchange 美国证券交易所 ^ Edfv5  
amortization 摊销 +\d56j+D  
amount due from banks 存放银行同业的款项 I8hz(2jI  
amount due from banks abroad 存放海外银行同业的款项 Aza /6OL  
amount due from holding companies 控股公司欠款 dk[!V1x4\  
amount due from local banks 存放本港银行同业的款项 yj 3cyLXw  
amount due to banks 银行同业的存款 5d Eh7XL  
amount due to banks abroad 海外银行同业的存款 T*Y~\~Jhu  
amount due to holding companies 控股公司存款 [kVS O  
amount due to local banks 本港银行同业的存款 a!6{:8Zi0  
amount due to outport banks 外埠银行同业的存款 deBY5|  
amount for note issue 发行纸币的款额 q/4J.j L  
amount of bond 担保契据的款额 9UdM`v)(  
amount of consideration 代价款额 rK'L6o  
amount of contribution 供款数额 =upeRY@u5  
amount of indebtedness 负债款额 u^@f&BIG]:  
amount of principal of the loan 贷款本金额 X9v.1s,  
amount of rates chargeable 应征差饷数额 > kG GR  
amount of share capital 股本额 -; s|  
amount of sums assured 承保款额 xI#9  
amount of variation 变动幅度 !#], hok8X  
amount of vote 拨款数额 oR)Jznmi}  
amount payable 应付款额 ;#g"(  
amount receivable 应收款额 U6glp@s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q|S.R1L^  
analysis 分析 \FQRNj?'_  
ancillary risk 附属风险 jFQQ`O V  
annual account 周年帐目;周年帐目报表;年度决算;年结 2V- 16Q'%  
annual accounting date 年结日期 !E<[JM  
annual allowance 每年免税额;年积金;年度津贴;年津 (5$!MUS~9  
annual balance 年度余额 EU2$f  
annual disposable income 每年可动用收入 |7'df&CA  
annual estimates 周年预算 *v;2PP[^  
annual fee 年费 CM/H9Kz.  
annual general meeting 周年大会 $O&b``  
annual growth rate 年增率;每年增长率 9&-dTayIz  
annual long-term supplement 长期个案每年补助金 zqimR#u  
annual pensionable emolument 可供计算退休金的年薪 cvn@/qBq*t  
annual report 年报 "%`1 ]Fr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1{)5<!9!l  
annual return 周年报表;周年申报表;每年报税表格 K[I=6  
Annual Return Rules 《周年报表规则》 N]>=p.#j  
annual review of consumer prices 每年消费物价回顾 zGb|)A~,  
annual roll-forward basis 逐年延展方式 F+YZE[h%  
annual salary 年薪 e(]!GA  
annual statement 年度报表;年度决算表 \j@OZ   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1!xQ=DU"  
annuitant 年金受益人 6dq(T_eG  
annuity 年金 ne>pOK<vZ  
annuity contract 年金合约 Nyku4r0  
annuity on human life 人寿年金 l5S aT,%  
antecedent debt 先前的债项 )Kc<j!8-[  
ante-dated cheque 倒填日期支票 9'fQHwsJ  
anticipated expenditure 预期开支 Bd!bg|uO*  
anticipated net profit 预期纯利 Z^bQ^zk-  
anticipated revenue 预期收入 >6ni")Q9  
anti-inflation measure 反通货膨胀措施 D$w6V  
anti-inflationary stance 反通货膨胀立场 v,FU^f-'  
apparent deficit 表面赤字 0M_ DB=  
apparent financial solvency 表面偿债能力 3 ]5^r}  
apparent partner 表面合伙人 #3i3G(mQ  
application for personal assessment 个人入息课税申请书 [;n9:Qxf  
application of fund 资金应用 G?L HmTHg  
application to release as liquidator and to destruct the books of accounts and documents q$0*b]=E  
申请免除清盘人职务及毁灭帐簿与文件 .p<:II:6  
appointed actuary 委任精算师 nD_GL  
appointed auditor 委任核数师;委任审计师 |U:k,YH  
appointed trustee 委任的受托人 @x*c1%wg  
appointer 委任人 L7n D|  
apportioned pro rata 按比例分摊  L O}@dL  
apportionment 分配;分摊 rMdt:`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?h$NAL?  
apportionment formula 分摊方程式 ef 8s<5"4  
apportionment of estate duty 遗产税的分摊 {DV_* 5  
appraisal 估价;评估 \T4v|Pw\  
appreciable growth 可观增长 B{QBzx1L9c  
appreciable impact 显着影响 T;Lkaxsn  
appreciable increase 可观增长 5MroNr  
appreciation 增值;升值 H9'$C/w  
appreciation against other currencies 相对其他货币升值 8H%;WU9-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iN bIp"W  
appreciation tax 增值税 }5ret  
appropriation 拨款;拨用;拨付 vNyf64)  
appropriation account 拨款帐目 D>`xzt'.6  
Appropriation Bill 拨款法案 /j #n  
appropriation-in-aid system 补助拨款办法 Gj1&tjK  
approved assets 核准资产 0\X\izQ5  
approved basket stock 认可一篮子证券 d6Ht2  
approved budget 核准预算 `LrHKb aP  
approved charitable donation 认可慈善捐款 P}Gj %4/G  
approved charitable institution 认可慈善机构 M,j U}yD3  
approved currency 核准货币;认可货币 %:M ^4~dc  
approved estimates 核准预算 ${<%" hR$  
approved estimates of expenditure 核准开支预算 W =D4r  
approved overseas insurer 核准海外保险人 216RiSr*  
approved overseas trust company 核准海外信托公司 TJ2=m 9Z  
approved pooled investment fund 核准汇集投资基金 {0[tNth'h  
approved provident fund scheme 认可公积金计划 y%&q/tk  
approved provision 核准拨款 S 8kCp;  
approved redeemable share 核准可赎回股份 'F/~o1\.  
approved regional stock 认可地区性证券 5VfyU8)7X  
approved retirement scheme 认可退休金计划 {0L1X6eg  
approved subordinated loan 核准附属贷款  `xKp%9  
arbitrage 套戥;套汇;套利 T.])diuvj-  
arbitrageur 套戥者;套汇者 YX!{P=Ua  
arbitrary amount 临时款项 n7zm>&  
arrangement 措施;安排;协定 R"-mKT}  
arrears 欠款 ^PDJ0k/u1  
arrears of pay 欠付薪酬 Mer/G2#&  
arrears of revenue 逾期未收税款;逾期未收的帐项 $[Sc0dzJ  
articles of association 组织章程;组织细则;组织章程细则 +cJL7=V&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8+~ >E  
ascertainment of profit 确定利润 wy<\Tg^J  
"Asia Clear" “亚洲结算系统” b(,M1.[qt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zN[hkmh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 LGq'WU31:)  
Asian Development Fund [ADF] 亚洲发展基金 DF&(8NoX~  
Asian dollar bond 亚洲美元债券 oK9( /v  
Asian dollar market 亚洲美元市场 > $O]Eu!  
Asian dollar rate 亚洲美元利率 Z-$[\le  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $POu\TO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )cW#Rwu_A4  
asked price 沽盘;喊价;索价;卖方报价 gt\E`HB8E  
assessable income 应评税入息 3$9s\<j  
assessable loss 应评税亏损 O\ GEay2  
assessable profit 应评税利润 l3{-z4mw  
assessable value 应评税值 ?U%qPv:  
assessed profit 估定利润 ?1*cO:O  
assessed value 经评估价值 8Q.T g.  
assessment 评税;评定;估价;评税单 ])[[ V!1  
assessment number 评税编号;估价编号 OyStqi  
assessment of additional tax 补加税评税 )\1QJ$-M&  
assessment of performance 业绩评估;实绩评价 KKb,d0T[  
Assessor 评税主任 46}g7skD  
asset price bubbles 资产价格泡沫 .O DU  
asset-backed securities 具资产保证的证券 y;4OY  
assets accretion 资产增值 4(#'_jS  
assets and liabilities 资产与负债 1NbG>E#Ol  
assets betterment statement 资产递增表;资产改进表 MS nG3]{z  
assets lending 实物放款;有抵押贷款 %2}-2}[>  
assets of the company passing on the death 死者去世时转移的公司资产 ADz ^\  
assets pledged as security for liabilities 用作负债抵押的资产 fZ6MSAh  
assets portfolio 资产投资组合 |5X^u+_  
assets price 资产价格 jSJqE _1  
assets quality 资产质素 y|jl[pyg)  
assets realization 资产变现 [ZNtCnv  
assets refinancing arrangement 资产再集资安排 zKyyU}LHH  
assets securitization 资产证券化 b10cuy|a/X  
assets situated outside Hong Kong 在香港以外地方的资产 tl[Uw[  
assets stripping 削减资产;拆卖资产 P:hBt\5B  
assets value 资产值 U2ohHJ``  
assignee 承让人 ({ +!`}GY  
assignment 转让;转让书;转让契 /?wtF4  
assignment of interest 权益转让 nyX2|m&  
assignment of letters patent and trade mark 专利证书及商标转让 FXpJqlhNv  
assignment of property 物业转让;物业转让书 TCMCK_SQL  
assignment right 转让权 Oz w.siD  
assignor 转让人 I!ED?n  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <!&[4-;fU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HNb/-e ,"  
associate member 附属会员 S%$ }(  
associated body corporate 相联法人团体 ^8]NxV@l  
associated company 相联公司;联属公司 )~& CvJ  
associated corporation 相联法团 aKJwofD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L{#IT.  
公认会计师公会〔英国〕 %gInje  
Association of Futures Exchange Brokers 香港期货经纪协会 /RG:W0=K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <h!_>:2L  
association of underwriters 承保人组织 =R^%(Py  
assumption of control 接管 O24m;oHM  
assurance 担保;保险;转易;转易书 99]R$eT8  
assurance of interest 权益的转易 'HO$C, 1]  
at 19XX price 按一九XX年价格计算 kAKK bmE  
at a discount 按赔价计算;按贴水价格计算;打折扣 d .[8c=$  
at a premium 按溢价计算;按升水价格计算 #?RU;1)Cw  
at call 通知付款;按通知 2\R'@L*  
at constant market price 按固定市价计算 _1!7V3|^  
at constant price 按固定价格计算 xn?a. 3b'  
at cost 按成本计算 bc*X/).  
at current market price 按当时市价计算;按现时市价计算 *~2,/D  
at current price 按当时价格计算;按现时价格计算 2d>z1%'  
at factor cost 按要素成本计算;按生产要素成本计算 H(H<z,$}T  
at money-of-the-day price 按付款当日价格计算 Oylf<&knF\  
at or better 按指定或较佳价位〔买卖指令〕 M#ZcY  
at par 按面值计算;平价 #9=Vg  
at sight 见票即付 c\/=iVw,  
at the close 按收市盘 :v YYfs&  
at the opening 按开市盘 E}%B;"b/Tj  
attestation 见证;见证条款 {Je[ZQ$  
at-the-money option 平价期权 ?)/#+[xa  
attorney 受权人;受托代表人 W=ig.-  
attornment 新拥有人承认书 <'}YyU=  
attributable profit 可归属利润 *HU &4E\a  
attributable share value 可归属股份价值 #`~C)=-  
Auckland Stock Exchange 奥克兰证券交易所 +<'Ev~  
auction 拍卖 -TLlwxc^%  
auctioneer 拍卖商 I"xo*}  
audit 审计;核数 BIH-"vTy  
Audit Commission 审计署 O6@j &*jS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,1hxw<sNR  
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〕 f@6QvkIa  
audit review 帐目审查 e*sfPHt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HsxVZ.dS  
audited account 审计帐目;经审计的帐目 =WyDp97@+  
audited annual account 经审计的周年帐目 %Wg'i!?cB  
audited balance sheet 经审计的资产负债表 C:GK,?!Jn'  
auditor 核数师;核数主任;审计师 9U7nKJ+iby  
auditor's certificate 核数师证明书;审计师证明书 ,t3wp#E2#  
auditor's report 核数师报告;审计师报告 G%BjhpL  
Aussie bond 澳元债券 OwuE~K7b{  
austerity budget 紧缩预算 aasoW\UG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FOb0uj=(v  
Australia All Ordinaries Index 澳洲所有普通股票指数 c7?_46 J  
Australian Dollar [AUD] 澳元 O8^A5,2@3>  
Australian Options Market 澳大利亚期权市场 ,yC-+VL  
Australian Securities Commission 澳洲证券事务监察委员会 #OZ>V3k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 N>Xo_-QCY  
Australian Stock Exchange 澳大利亚证券交易所 \TIT:1  
Austrian Schilling [ATS] 奥地利先令 j 'FVz&  
authentication 认证;鉴证 ?}qttj  
authority to purchase 委托购买证;委购书 '|ad_M  
authorization 认可;核准;授权;授权书 Ig$(3p  
authorization by direction 指示授权 ?llXd4  
authorization by instruction 指令授权 yZAS#ko}}  
authorization by warrant 令状授权 y+Ra4G#/}  
authorization of unit trust 单位信托的认可 z Eq GD2"  
authorized agent 指定代理人 57aXQ8u{  
authorized capital 法定资本 XFg 9P}"  
authorized clerk 出市员 9y6-/H ,  
authorized dealer 认可交易商 ,y1PbA0m  
authorized financial institution 认可财务机构 # q~e^A b  
authorized fund 认可基金 Qd)q([  
authorized fund house 获授权的基金公司;认可基金公司 uOKCAqYa  
authorized institution 认可机构 md=TjMaY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JELT ou  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \$R_YKGf1G  
authorized insurer 获授权保险人;获认可承保人 IO wj>t  
authorized investment 特准投资项目 o\BOL3H  
authorized person 获授权人 LI'6R=  
authorized representative 获授权代表 A_V]yP  
authorized share capital 法定股本 ]E7F /O/.  
automated quotation system 自动报价系统 2uz W+D6J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j~"Q3P;V  
自动交易系统〔香港期货交易所有限公司〕 'SO %)B  
automatic adjustment mechanism 自动调整机制 :8I9\eet3  
automatic adjustment system 自动调整系统 9FoHD  
Automatic Clearing House 自动票据交换所 Ha(c'\T (\  
automatic exchange rates accumulation system 自动化汇率累集系统 dW_KU}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 09|K>UC)v  
automatic teller machine [ATM] 自动柜员机 imo$-}A  
autopay 自动转帐 #TeG-sFJg@  
available assets 可用资产 B3:ez jj  
available fiscal reserve 现存财政储备 B#exHf8  
available profit 可用利润 %}[i'rT>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 AmvEf  
average 平均;平均数;海损 }\hVy(\c  
average basic salary 平均基本薪金 $>G8_q  
average consumer expenditure 平均消费开支;一般消费开支 'g6\CZw(#  
average cost 平均成本 m];]7uB5=  
average cost of land production 增辟土地平均成本 ,ly\Ka?zO  
average daily turnover 平均每日成交额 ,bXe<L)  
average daily wage rate 平均每日工资率 }bs+-K  
average expenditure pattern 平均开支模式 YA''2Ii  
average growth rate 平均增长率 kd>hhiz|  
average net fixed assets 固定资产平均净值 j1^I+j)  
average of relatives 相对价格平均数 k@\ iGqo  
average price 平均价格 VX].3=T8  
average propensity to consume 平均消费倾向;一般消费倾向 >i_ 2OV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \}+_Fo/  
average rate 平均率 XQ#;Zs/l  
average revenue 平均收入;平均收益 P !AEf#1  
average stock 平均库存;平均存货 Ld\R:{M"  
average yearly rent 平均年租 aL*&r~`&e'  
avoidance of double taxation 避免双重课税 j-0z5|*KE  
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 FI[A[*fi  
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