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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: #U45;idp  
A share A股;甲类股份 `X[L62D  
abatement of tax 减税;减扣免税额 m8'B7|s  
ABN AMRO Bank N.V. 荷兰银行 I{Hl2?CnI,  
above-the-line expenditure 线上项目支出;经常预算支出 PhF.\W b  
above-the-line receipt 线上项目收入;经常预算收入 eFDhJ  
ABSA Asia Limited 南非联合亚洲有限公司 ?O(KmDH  
absolute change 绝对数值变更 4np,"^c  
absolute expenditure 实际开支 #RAez:BI  
absolute guideline figure 绝对准则数字 ?w6zq|  
absolute interest 绝对权益 7KIOI,qb6  
absolute order of discharge 绝对破产解除令 L".Qf|b*  
absolute profit margin 绝对利润幅度 -;pZC}Nd3  
absolute value 实值;绝对值 ,,1H#;j  
absolutely vested interest 绝对既得权益 #v!(uuq,  
absorbed cost 已吸收成本;已分摊成本 EOJk7  
absorption 吸收;分摊;合并 "{>I5<:t  
absorption rate 吸收率;摊配率;分摊率 %"tLs%"7=P  
ACB Finance Limited 亚洲商业财务有限公司 .2?tx OKh  
acceptable form of reciprocity 合理的互惠条件 Lt ; !q b.  
acceptable rate 适当利率;适当汇率 c4QegN  
acceptance agreement 承兑协议 59K%bz5t  
acceptance for honour 参加承兑 0"q_c-_Bg  
acceptor 承兑人;接受人;受票人 Tdtn-  
acceptor for honour 参加承兑人 Y@x }b{3  
accident insurance 意外保险 jO xH' 1I  
Accident Insurance Association of Hong Kong 香港意外保险公会 n5CjwLgu\b  
accident insurance scheme 意外保险计划 XQL"D)fw  
accident year basis 意外年度基准 #?%akQ+w  
accommodation 通融;贷款 Sh'>5z2  
accommodation bill 通融票据;空头票据 rmpx8C Y"  
accommodation party 汇票代发人 hz#S b~g  
account balance 帐户余额;帐户结余 lU]/nKyd  
account book 帐簿 L4Ep7=  
account collected in advance 预收款项 '@enl]J  
account current book 往来帐簿 vlYDhjZk#  
account of after-acquired property 事后取得的财产报告 <SM{yMz  
account of defaulter 拖欠帐目 6J. [9#  
account payable 应付帐款 YT!QY@qw  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 SN2X{Q|*  
account receivable 应收帐款 Ar&]/X,WG  
account receivable report 应收帐款报表 mD }&X7  
account statement 结单;帐单;会计财务报表 9F+i+(\,b  
account title 帐户名称;会计科目 P|}~=2J  
accountant's report 会计师报告 V_Z~$  
Accountant's Report Rules 会计师报告规则 MgJiJ0y  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Mda~@)7$  
Accounting Arrangements 《会计安排》 @Dc?fyY*o<  
accounting basis 会计基础 \2cbZQx  
accounting by Official Receiver 破产管理署署长呈交的帐目 tI50z khaB  
Accounting Circular 《会计通告》 r,}U-S.w  
accounting class 会计类别 xK4b(KJj  
accounting date 记帐日期;会计结算日期 9>~UqP9  
accounting for money 款项核算 T&Dt;CSF  
Accounting Officer 会计主任 W\09h Z6  
accounting period 会计报告期;会计期 j" wX7  
accounting policy 会计政策;会计方针 s+Qm/ h2  
accounting practice 会计惯例 9L3#aE]C  
accounting principle 会计准则 i8R.Wl$l  
accounting record 会计记录 8joJ e>9VJ  
accounting report 会计报告 + $i-"^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;)Rvk&J5  
Accounting Society of China 中国会计学会 |k5uVhN  
accounting statement 会计报表 d{_tOj$  
accounting system 会计制度;会计系统 Oi{X \Y  
accounting transaction 会计事项;帐务交易 y Q\K;  
accounting treatment 会计处理 {l&6= z  
accounting year 会计年度 ,EPs>#d  
accretion 增值;添加 sO7$b@"u.  
accrual 应计项目;应累算数目 @91Q=S  
accrual basis 应计制;权责发生制 #6g-{OBv  
accrual basis accounting 应计制会计;权责发生制会计 R_4]6{Rm  
accrue 应累算;应计 h%e}4U@X  
accrued benefit 应累算利益 fuJ6 fmT  
accrued charges 应计费用 $Yfm>4  
accrued cumulative preference share dividend 应累算的累积优先股股息 EoLF7j<W  
accrued expenses 应累算费用 lhZWL}l  
accrued interest payable 应付利息;应计未付利息 vn;_|NeSf  
accrued interest receivable 应收利息;应计未收利息 F 7+Gt Ed  
accrued right 累算权益 |a@$KF$  
accruing profit 应累算的利润 (Bs0 /C  
accumulated fiscal reserve 累积财政储备 e6s-;  
accumulated profit 累积利润;滚存溢利 F5Ce:+h  
accumulated reserve 累积储备 =\s(v-8  
accumulation of surplus income 累积收益盈余 zjd]65P  
acquired assets 既得资产 =IBdnEz:M  
acquisition 收购;购置;取得 +gb2>fei&  
acquisition cost 购置成本 l'YpSO~l7  
acquisition expenses 购置费用 @W3fKF9*R  
acquisition of 100% interest 收购全部股权 MsOO''o  
acquisition of control 取得控制权 Ko%&~C_  
acquisition of fixed assets 购置固定资产 V^Wo%e7#u[  
acquisition of shell “买壳” Alh"G6  
acquisition price 收购价 b6=.6?H@4f  
act of God 天灾 %XGwQB$zk8  
acting partner 执事合伙人 IQ$l!)  
active market 买卖活跃的市场;交投畅旺的市场;旺市 xQs2 )  
active partner 积极参与的合伙人 2%g)0[1  
active trading 交投活跃 Te?UQX7Z}M  
actual circulation 实际流通 b;\qF&T  
actual cost 实际成本 eK\ O>  
actual expenditure 实际开支;实际支出 @ ?y(\>  
actual income 实际入息;实际收入;实际收益 cWIX!tc8  
actual market 现货市场 =!3G,qV  
actual price 现货价;实际价格 GCul6,w  
actual profit 实际利润 Q7]:vs)%  
actual quotation 实盘;实际价位;实际报价 $?p^ m`t_  
actual year basis 按实际年度计算 N>;"r]Rl"  
actuals 实货 1fRYXqx  
actuarial investigation 精算调查 ,ZjbbBZ  
actuarial principle 精算原则 ]D&$k P(  
actuarial report 精算师报告 W&`_cGoP  
Actuarial Society of Hong Kong 香港精算学会 TL@_m^SM  
actuarial valuation 精算师估值 GIQ/gM?Pv  
actuary 精算师 ji {V#  
ad referendum agreement 暂定协议;有待覆核的协定 ]dk44,EL  
ad valorem duty 从价税;按值征税 j6Acd~y\2  
ad valorem duty system 从价税制 \XwXs 5"G  
ad valorem fee 从价费 @ =x=dL(  
ad valorem tariff 从价关税 Q%4>okj,  
additional allowance 额外免税额 ) ^PY-~o[  
additional amount for unexpired risk 未过期风险的额外款额 N3E Qq~lX  
additional assessable profit 补加应评税利润 !!f)w!wW  
additional assessment 补加评税 7 ]a6dMh  
additional commitment 额外承担 ,c_[`q\  
additional commitment vote 额外承担拨款 NwM=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l'-dB  
additional dependent parent allowance 供养父母额外免税额 vvw6 GB,M  
additional provision 额外拨款 * EOIgQp  
additional stamp duty 附加印花税 h &9Ld:p  
additional tax 补加税罚款;补加税款 /yn1MW[.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y6Xfddd61  
adjudged bankrupt 被裁定破产 M9*7r\hqYV  
adjudicated bankrupt 裁定破产人 8^j u=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w#k'RuOw5  
adjudication of bankruptcy 裁定破产;宣告破产 QFIdp R.  
adjudication of insolvency 裁定无力偿还债务 R(@7$  
adjusted actual 经调整的实数;调整后的实数 %,%s09tO  
adjusted current assets 经调整的流动资产;调整后的流动资产 C$ cX{hV  
adjusted figure 经调整的数字;调整后的数额 5{qFKo"g@,  
adjusted liabilities 经调整的负债;调整后的负债 w'ZL'/d  
adjusted loss 经调整的亏损;调整后的亏损 EL80f>K  
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 O?NAbxkp  
adjusted profit 经调整的利润;调整后的利润 lwPK^)|}  
adjusted surplus 经调整的盈余额;调整后的盈余额 |0n h  
adjusted value 经调整的价值;调整后的价值 l epR}  
adjustment 调整;修订;理算〔保险〕 ->&AJI0  
adjustment centre 调剂中心 2Jrr;"r  
adjustment lag 调整过程的时间差距;调整时差 JE,R[` &  
adjustment mechanism 调整机制 E,E:WuB  
adjustment of loss 亏损调整 : :8UVLX  
adjustment process 调整过程;调整程序 Hx2.2 A^  
adjustment range 调整幅度 C/%umazP9  
administered exchange rate 受管制汇率 ]hTYh^'e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X<ZIeZBn  
administration expenses 行政费用 )K>XLaG)  
administration fee 手续费;行政费 u*`acmS>N  
administration in bankruptcy 破产管理 *>rpcS<l  
administration order 遗产管理令 0iqa]Am  
administrator 管理人;遗产管理人 Lhu2;F\/  
administrator of the estate 遗产管理人 ]OZZPo  
admission of debt 债项承认书 "?lirOD  
admission of proof 接纳债权证明 ^Qz8`1`;Z  
advance 放贷款项;垫付款项;预支款项;预付款项 vjaIFyj  
advance account 暂支帐目;预付款帐户 `7}6  
advance compensation 预付补偿金 ?rXh x{vD  
advance from shareholder 股东垫款 3(%hHM7DM  
advance pending reimbursement 预支以待日后付还 & PrV+Lv  
advanced economy 先进经济体系 =K{$?%"  
advancement 预付;预付财产 z.oDH<1  
advances warrant 垫款令 ?qYw9XQYL  
advancing 贷出 b")&"o)G2W  
adverse balance 逆差 vp &jSfQ^  
adverse exchange 逆汇 |332G64K  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]"q[hF*PM  
advice for collection 托收通知书 t`+x5*g W  
advice of drawing 提款通知书;汇票通知书 gE(QVbh(  
advice of payment 付款通知 2#C!40j&\  
Advisory Committee [Securities and Futures Commission] UZMo(rG.]{  
谘询委员会〔证券及期货事务监察委员会〕 d6,%P 6  
Advisory Committee on Diversification 经济多元化谘询委员会 o\h[K<^>)  
affidavit 誓章;遗产申报誓章 ^CI.F.#X|  
affidavit of no receipt 述明无收款的誓章 %k{~Fa  
affiliate 联号;联营公司;附属公司 0}hN/2}&  
affiliated company 附属公司;联号;联营公司 fm87?RgXD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?/)Mt(p  
affordability 负担能力 :h0as!2@dp  
African Development Bank [AfDB] 非洲开发银行 6%C:k,Cx{d  
after-acquired property 事后取得的财产 PTIC2  
after-hours dealing 市后交易 /L'm@8  
after-tax profit 税后盈利;税后利润;税后溢利 ;r>?V2,tm  
agency agreement 代理协议 %l[Cm4  
agency expenses 代理机构的开支 1K^blOLXe  
agency fee 代理费 rX%#Q\0h  
Agency Law 《代理法》 -% PUY(  
agent 代理人;承销人 P1 =bbMk  
agent of company 公司代理人 6tI7vLmG  
agent's fee 代理人费;经纪费 ~-lIOQ.v  
aggregate 总计;总数;总体数字 Tz+2g&+  
aggregate amount 总款额;总额 \bqNjlu  
aggregate assets and liabilities 总体资产与负债 @JE:\  
aggregate at constant price 按固定价格计算的总体数字 uNl<= 1  
aggregate demand 总需求 :Y(Yk5  
aggregate gross position 总持仓量 TbU\qcm]]  
aggregate limit 总限额 `da6}Vqj:  
aggregate of salaries tax 合计薪俸税 !(F+~,  
aggregate performance 总体表现;总体业绩 ww nc  
aggregate supply 总体供应 lZV]Z3=p'0  
aggregate surplus 总盈余 2:MB u5**  
aggregate total 整体总额 3X*;.'#Z  
aggregate value 总值;合计价值 !Zgb|e8<  
aggregated basis 合计基准 jii2gtu'U  
aggregated net chargeable income 合计应课税入息实额 X_+`7yCi"x  
aggregation 合并计算;合计;总和 AvRZf-Geg  
aggregation of incomes of husband and wife 夫妇入息合并计算 Crh5^?  
aggregation of property 财产的总和  BqP:]  
agio 差价;贴水 Hx2UDHF  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 KMhoG.$Ra  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aoz+g,1 //  
《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》 ~YO')  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *pw:oTO  
《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》 rI o`n2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \% !]qv  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6g29!F`y  
agreement for a settlement 授产协议  Us k@{  
agreement for assignment 转让协议 mLPQ5`_  
agreement for sale 售卖协议;买卖协议 HcUivC  
agreement for sale and purchase 买卖协议 39S}/S)  
agreement for the payment of interest 支付利息协议 X}0NeG^'O  
agreement for the repayment of money 还款协议 h eZJ(mR  
agreement of reinsurance 再保险协议 /#20`;~F)  
Agricultural Bank of China 中国农业银行 `x~k}  
air passenger departure tax 飞机乘客离境税 xO9,,w47  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $%`OJf*k  
airport tax 机场税 )9##mUt'}  
alcohol duty 酒精税 JxiLjvIq  
alienation 让与;让渡;转让 .hn{m9|U  
alimony 生活费;赡养费 pnca+d  
All Ordinaries Index [AOI] 所有普通股指数 )"|'=  
all risks 全险;综合险 muT+H(Zp}  
All Sales Record for Stock Market 《股票市场成交报告》 jr~ +}|@{  
Allied Capital Resources Limited 新联财务有限公司 - 4'yp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G~a;q+7v'$  
allocation letter 拨款信件 *y5d&4G2  
allocation of fund 分配款项;预留款项 &E.0!BuqV  
allocation of profit 利润分配;溢利分配 *W y0hnr;]  
allocation warrant 拨款令 U|g4t=@ZR  
allotment 分配;配股 &at>pV3_  
allotment notice 股份配售通知;配股通知 ]2QZ47  
allotment of shares 股份分配 5oGnPF  
allowable 可获宽免;免税的 }h5pM`|1  
allowable business loss 可扣除的营业亏损 kGc;j8>."  
allowable expenses 可扣税的支出 K_Y0;!W  
allowance 免税额;津贴;备抵;准备金 +Nv&Qu%  
allowance for debts 债项的免税额 &.an-  
allowance for depreciation by wear and tear 耗损折旧免税额 gEIjG  
allowance for funeral expenses 殡殓费的免税额 Cq !VMl>hP  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8II-'%S6q  
allowance for repairs and outgoings 修葺及支出方面的免税额 {G&K_~Vj  
allowance to debtor 给债务人的津贴 YUfuS3sX}  
alteration of capital 资本更改 ,(N&%  
alternate trustee 候补受托人 (03m%\  
amalgamation 合并 "^;'.~@e8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !ceuljd]  
ambit of charges 征税范围;收费范围 :(} {uG  
amended valuation 经修订的估值 }di)4=U9  
American Commodities Exchange 美国商品交易所 QKCc5  
American Express Bank Limited 美国运通银行 jeN_ sm81b  
American Stock Exchange 美国证券交易所 ?CAP8_  
amortization 摊销 Jh{(xGA  
amount due from banks 存放银行同业的款项 ^TVica  
amount due from banks abroad 存放海外银行同业的款项 #E5Sc\,  
amount due from holding companies 控股公司欠款 8'Xpx+v  
amount due from local banks 存放本港银行同业的款项 & oZI. Qeo  
amount due to banks 银行同业的存款 9Wb9g/L  
amount due to banks abroad 海外银行同业的存款 , =IbZ  
amount due to holding companies 控股公司存款 ']u w,b  
amount due to local banks 本港银行同业的存款 *ls}r5k2Y  
amount due to outport banks 外埠银行同业的存款 } !pC}m  
amount for note issue 发行纸币的款额 $7jJV(B  
amount of bond 担保契据的款额 (+4gq6b  
amount of consideration 代价款额 zc'!a"  
amount of contribution 供款数额 )+RGXV p  
amount of indebtedness 负债款额 4fr/ C5M  
amount of principal of the loan 贷款本金额 1N x%uz  
amount of rates chargeable 应征差饷数额 +NxEx/{  
amount of share capital 股本额 ?%{bMqYJD{  
amount of sums assured 承保款额 L,[0*h  
amount of variation 变动幅度 vs{i2!^  
amount of vote 拨款数额 RxAWX?9Z  
amount payable 应付款额 ^.mQ~F  
amount receivable 应收款额 D4}WJMQ7s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  %3KWc-  
analysis 分析 p!AQ  
ancillary risk 附属风险 2!~ j(_TA  
annual account 周年帐目;周年帐目报表;年度决算;年结 B*zb0hdo:  
annual accounting date 年结日期 {}D8Y_=9\  
annual allowance 每年免税额;年积金;年度津贴;年津 Axk p  
annual balance 年度余额 nrUrMnlg  
annual disposable income 每年可动用收入 |D$U{5}Mv  
annual estimates 周年预算 Sl:Qq!  
annual fee 年费 ~ I]kY%  
annual general meeting 周年大会 ]8htJ]<|Q  
annual growth rate 年增率;每年增长率 C;oP"K]4=  
annual long-term supplement 长期个案每年补助金 (5_l7hWY  
annual pensionable emolument 可供计算退休金的年薪 uWG'AmK_#E  
annual report 年报 l|%7)2TyG)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PD|I3qv~  
annual return 周年报表;周年申报表;每年报税表格 KOV^wSwS  
Annual Return Rules 《周年报表规则》 6G/)q8'G  
annual review of consumer prices 每年消费物价回顾 O1JGv8Nr  
annual roll-forward basis 逐年延展方式 wS%I.  
annual salary 年薪 ] \4-e2N`\  
annual statement 年度报表;年度决算表 "#rlL^9v  
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 S!#7]wtbP  
annuitant 年金受益人 qp"gD-,-o  
annuity 年金 HGC>jeWd_  
annuity contract 年金合约 Cl\Vk  
annuity on human life 人寿年金 - tF5$pb'  
antecedent debt 先前的债项 b?CmKiM%  
ante-dated cheque 倒填日期支票 W+H 27qsv  
anticipated expenditure 预期开支 yT-m9$^v  
anticipated net profit 预期纯利 v8 y77:  
anticipated revenue 预期收入 +'= ^/!  
anti-inflation measure 反通货膨胀措施 ?fnJ`^|-r  
anti-inflationary stance 反通货膨胀立场 k>K23(X  
apparent deficit 表面赤字 g/lv>*+gS  
apparent financial solvency 表面偿债能力 HOsq _)K  
apparent partner 表面合伙人 lc>nU hj.  
application for personal assessment 个人入息课税申请书 <gZC78}E  
application of fund 资金应用 AQbbIngo  
application to release as liquidator and to destruct the books of accounts and documents c<A@Op"A  
申请免除清盘人职务及毁灭帐簿与文件 \qUmdN{FU  
appointed actuary 委任精算师 b&*^\hY9b  
appointed auditor 委任核数师;委任审计师 HMgZ& v  
appointed trustee 委任的受托人 Q6MDhv,  
appointer 委任人 !!o 69  
apportioned pro rata 按比例分摊 CYEqH2"3  
apportionment 分配;分摊 YXg:cXE8e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aP cO9  
apportionment formula 分摊方程式 $$A{|4,aI  
apportionment of estate duty 遗产税的分摊 H6/@loO!Xy  
appraisal 估价;评估 hNyYk(t^  
appreciable growth 可观增长 ]0 ouJY  
appreciable impact 显着影响 [@rZ.Hsl  
appreciable increase 可观增长 fhLdM  
appreciation 增值;升值 b-M[la}1"  
appreciation against other currencies 相对其他货币升值 ;T"}dJel#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6IPhy.8  
appreciation tax 增值税 Nq9Qsia&  
appropriation 拨款;拨用;拨付 |I^\|5  
appropriation account 拨款帐目 h[C!cX  
Appropriation Bill 拨款法案 yf3%g\k  
appropriation-in-aid system 补助拨款办法 {Ylj]  
approved assets 核准资产 ^(N+s?  
approved basket stock 认可一篮子证券 "0`r]5 5d  
approved budget 核准预算 k1$|vzMh  
approved charitable donation 认可慈善捐款 wx}\0(]Gl  
approved charitable institution 认可慈善机构 =(Mv@eA"  
approved currency 核准货币;认可货币 ~)tMR9=wX  
approved estimates 核准预算 iWCN2om  
approved estimates of expenditure 核准开支预算 H3QAIsGS  
approved overseas insurer 核准海外保险人 .Ky<9h.K  
approved overseas trust company 核准海外信托公司 fT[6Cw5w`  
approved pooled investment fund 核准汇集投资基金 gO*cX&  
approved provident fund scheme 认可公积金计划 'RQZU*8  
approved provision 核准拨款 &I:X[=;g  
approved redeemable share 核准可赎回股份 Gd%6lab  
approved regional stock 认可地区性证券 8BE OE<  
approved retirement scheme 认可退休金计划 RW,ew!Z  
approved subordinated loan 核准附属贷款 <rRm bFH#  
arbitrage 套戥;套汇;套利 15iCJ p  
arbitrageur 套戥者;套汇者 5>KAVtYvc  
arbitrary amount 临时款项 -g IuL  
arrangement 措施;安排;协定 T oy~\  
arrears 欠款 ItYG9a  
arrears of pay 欠付薪酬 /A_</GYs  
arrears of revenue 逾期未收税款;逾期未收的帐项 7#MBT-ih  
articles of association 组织章程;组织细则;组织章程细则 ]pB0bJAt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :&6QKTX  
ascertainment of profit 确定利润 &5(|a"5+G  
"Asia Clear" “亚洲结算系统” ]AERi] B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $w[@L7'(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z+PSx'#}  
Asian Development Fund [ADF] 亚洲发展基金 _f|Au`7m  
Asian dollar bond 亚洲美元债券 DcSL f4A  
Asian dollar market 亚洲美元市场 ]'~'V2Ey  
Asian dollar rate 亚洲美元利率 1^!= J<`K;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o%M~Q<wf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 baR{   
asked price 沽盘;喊价;索价;卖方报价 0Hff/~J  
assessable income 应评税入息 H",yVD  
assessable loss 应评税亏损 73Mh65  
assessable profit 应评税利润 r$k *:A$%  
assessable value 应评税值 o$d; Y2K  
assessed profit 估定利润 y\5V (Q\  
assessed value 经评估价值 S,G=MI"  
assessment 评税;评定;估价;评税单 "!E(= W?  
assessment number 评税编号;估价编号 n_$lRX5  
assessment of additional tax 补加税评税 ?tqTG2!(  
assessment of performance 业绩评估;实绩评价 e>nRJH8pK  
Assessor 评税主任 ,EcmMI^A  
asset price bubbles 资产价格泡沫 "}7K>|a  
asset-backed securities 具资产保证的证券 kVkV~  
assets accretion 资产增值 @ew Qx|  
assets and liabilities 资产与负债 Y8m|f  
assets betterment statement 资产递增表;资产改进表 C([;JO 11[  
assets lending 实物放款;有抵押贷款 $'L(}gNv5  
assets of the company passing on the death 死者去世时转移的公司资产 $aE %W? \  
assets pledged as security for liabilities 用作负债抵押的资产 lk6mu  
assets portfolio 资产投资组合 <~"qz*_  
assets price 资产价格 T-fW[][&$  
assets quality 资产质素 <%>Q$b5  
assets realization 资产变现 9m!4U2N,s  
assets refinancing arrangement 资产再集资安排 `9a%}PVQ-  
assets securitization 资产证券化 [p}J=1S  
assets situated outside Hong Kong 在香港以外地方的资产 =<`9T_S 16  
assets stripping 削减资产;拆卖资产 dMeDQ`c`W  
assets value 资产值 */nb%QV  
assignee 承让人 hrU.QF8  
assignment 转让;转让书;转让契 ;fee<7T y  
assignment of interest 权益转让 Xa[gDdbL  
assignment of letters patent and trade mark 专利证书及商标转让 nt "VH5  
assignment of property 物业转让;物业转让书 % eW>IN]5  
assignment right 转让权 N(t1?R/e,  
assignor 转让人 0x[vB5R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;o%r{:lng  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0RtqqNFD  
associate member 附属会员 4K0N$9pd:  
associated body corporate 相联法人团体 P~ffgzP  
associated company 相联公司;联属公司 B964#4& 9  
associated corporation 相联法团 >I]t |RT])  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z7k {7  
公认会计师公会〔英国〕 5y}}?6n+  
Association of Futures Exchange Brokers 香港期货经纪协会 IH}?CZ@{?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |;OM,U2  
association of underwriters 承保人组织 ZN%$k-2  
assumption of control 接管 'V 1QuSd  
assurance 担保;保险;转易;转易书 ],qG!,V  
assurance of interest 权益的转易 ~`T(mh',  
at 19XX price 按一九XX年价格计算 Wf0ui1@  
at a discount 按赔价计算;按贴水价格计算;打折扣 `@?l{  
at a premium 按溢价计算;按升水价格计算 ln9MVF'!&  
at call 通知付款;按通知 ^Bm9y R  
at constant market price 按固定市价计算  yZmQBh$  
at constant price 按固定价格计算 j,EE`g&  
at cost 按成本计算 z[z'.{;D  
at current market price 按当时市价计算;按现时市价计算 p*#SSR9<  
at current price 按当时价格计算;按现时价格计算 [7|}h/  
at factor cost 按要素成本计算;按生产要素成本计算 ;op+~@*!  
at money-of-the-day price 按付款当日价格计算 7" Dw4}T  
at or better 按指定或较佳价位〔买卖指令〕 FT`y3 ~  
at par 按面值计算;平价 Ug3PZ7lK  
at sight 见票即付 -Zocu<Rs  
at the close 按收市盘 ;#` Z(A}  
at the opening 按开市盘 f 7d)  
attestation 见证;见证条款 y'2K7\>E  
at-the-money option 平价期权 xx!o]D-}  
attorney 受权人;受托代表人 {< jLfL1  
attornment 新拥有人承认书 ;`X-.45  
attributable profit 可归属利润 kl3#&>e  
attributable share value 可归属股份价值 dE/Vl/:  
Auckland Stock Exchange 奥克兰证券交易所 5_G7XBvD/w  
auction 拍卖 kW6}57iV  
auctioneer 拍卖商 53BXz= k  
audit 审计;核数 CM9+h;Zm  
Audit Commission 审计署 &>L\unS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,o*b-Cv/  
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〕 uDH)0#  
audit review 帐目审查 <JF78MD\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #vLDNR  
audited account 审计帐目;经审计的帐目 L!mQP  
audited annual account 经审计的周年帐目 akJ{-   
audited balance sheet 经审计的资产负债表 mQ VduG  
auditor 核数师;核数主任;审计师 1m}'Y@I  
auditor's certificate 核数师证明书;审计师证明书 rZ:  
auditor's report 核数师报告;审计师报告 ?kE2 S6j5  
Aussie bond 澳元债券 *=^_K`y  
austerity budget 紧缩预算 I[tU}ojP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +vDT^|2SF  
Australia All Ordinaries Index 澳洲所有普通股票指数 s:I^AL5  
Australian Dollar [AUD] 澳元 -uy}]s5Qu  
Australian Options Market 澳大利亚期权市场 yq6!8OkF  
Australian Securities Commission 澳洲证券事务监察委员会 F[RhuNa&'W  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hLx*$Z>  
Australian Stock Exchange 澳大利亚证券交易所 2[j|:Ng7  
Austrian Schilling [ATS] 奥地利先令 2/B(T5PY@  
authentication 认证;鉴证 Ls*.=ARq  
authority to purchase 委托购买证;委购书 @_N -> l  
authorization 认可;核准;授权;授权书 aH'^`]'_=  
authorization by direction 指示授权 /\ ~{  
authorization by instruction 指令授权 V %Y.N4H  
authorization by warrant 令状授权 Lm,io\z  
authorization of unit trust 单位信托的认可 f=} u;^  
authorized agent 指定代理人 ;u}MG3Y8  
authorized capital 法定资本 oJyC{G  
authorized clerk 出市员 <0v'IHlZ8  
authorized dealer 认可交易商 -s:JD J*  
authorized financial institution 认可财务机构 sDJ5'ul  
authorized fund 认可基金 Br \/7F  
authorized fund house 获授权的基金公司;认可基金公司 V&h ,v%$  
authorized institution 认可机构 +n2x@ 0op  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;E* ^AW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,2&'8:B  
authorized insurer 获授权保险人;获认可承保人 RDzL@xCcn  
authorized investment 特准投资项目 ' ["Y;/>  
authorized person 获授权人 MW'z*r|,  
authorized representative 获授权代表 /R9>\}.y J  
authorized share capital 法定股本 [h%_`8z  
automated quotation system 自动报价系统 {'>X6:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9Ki86  
自动交易系统〔香港期货交易所有限公司〕 .}Bb :*@  
automatic adjustment mechanism 自动调整机制 e<iTU?eJM  
automatic adjustment system 自动调整系统 q.Z0Q  
Automatic Clearing House 自动票据交换所 }@ 1LFZx  
automatic exchange rates accumulation system 自动化汇率累集系统 ^Ud`2 OW;2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tet  
automatic teller machine [ATM] 自动柜员机 "TN}=^A\F  
autopay 自动转帐 8b6:n1<fn  
available assets 可用资产 F^`sIrZvs  
available fiscal reserve 现存财政储备 P5] cEZ n  
available profit 可用利润 *$^M E  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 nU`vj`K   
average 平均;平均数;海损  "thfd"-  
average basic salary 平均基本薪金 G>#L  
average consumer expenditure 平均消费开支;一般消费开支 k E6\G}zj  
average cost 平均成本 1DZGb)OU  
average cost of land production 增辟土地平均成本 tC|5;'m.2  
average daily turnover 平均每日成交额 Fo~C,@/Qt  
average daily wage rate 平均每日工资率 2<u vz<B  
average expenditure pattern 平均开支模式 Z(xn-  
average growth rate 平均增长率 V :d/;~  
average net fixed assets 固定资产平均净值 hDmVv;M:  
average of relatives 相对价格平均数 ='soSnT  
average price 平均价格 AbcLHV.  
average propensity to consume 平均消费倾向;一般消费倾向 J0o U5d=3  
average propensity to save 平均储蓄倾向;一般储蓄倾向 _ogT(uYyr  
average rate 平均率 60X B  
average revenue 平均收入;平均收益 ;&JMBn]J  
average stock 平均库存;平均存货 J8/>b{Y  
average yearly rent 平均年租 H(?z?2b p  
avoidance of double taxation 避免双重课税 u@==Ut  
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 8)R )h/E>  
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