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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: #i t)  
A share A股;甲类股份 fz9 ,p;b  
abatement of tax 减税;减扣免税额 X,ES=J0  
ABN AMRO Bank N.V. 荷兰银行 rw9m+q  
above-the-line expenditure 线上项目支出;经常预算支出 bu}N{cW  
above-the-line receipt 线上项目收入;经常预算收入 X(YR).a~  
ABSA Asia Limited 南非联合亚洲有限公司 cft'%IEs  
absolute change 绝对数值变更 >Y3ZK{b  
absolute expenditure 实际开支 &8w MGahp  
absolute guideline figure 绝对准则数字 j'2:z#  
absolute interest 绝对权益 s-S#qGZ  
absolute order of discharge 绝对破产解除令 :n%KHen3\  
absolute profit margin 绝对利润幅度 a 8(mU%  
absolute value 实值;绝对值 +NM`y=@@  
absolutely vested interest 绝对既得权益 3Z taj^v  
absorbed cost 已吸收成本;已分摊成本 )2&U Rt.  
absorption 吸收;分摊;合并 +\Zr\fOe|%  
absorption rate 吸收率;摊配率;分摊率 4s <|8   
ACB Finance Limited 亚洲商业财务有限公司 JBvMe H5  
acceptable form of reciprocity 合理的互惠条件 km 0LLYG  
acceptable rate 适当利率;适当汇率 =!V-V}KK-  
acceptance agreement 承兑协议 eu^B  
acceptance for honour 参加承兑 " M+g=  
acceptor 承兑人;接受人;受票人 =IIB~h[TB  
acceptor for honour 参加承兑人 F\)?Ntj)>@  
accident insurance 意外保险 -45xa$vv  
Accident Insurance Association of Hong Kong 香港意外保险公会 5[qCH(6  
accident insurance scheme 意外保险计划 (^U 8wit/  
accident year basis 意外年度基准 \DgWp:|  
accommodation 通融;贷款 gq:2`W&5  
accommodation bill 通融票据;空头票据 kuQ+MQHs  
accommodation party 汇票代发人 hFLLg|@  
account balance 帐户余额;帐户结余 aR c2#:~;  
account book 帐簿 @hz~9AII9  
account collected in advance 预收款项 /'g/yBY  
account current book 往来帐簿 `P(Otr[6  
account of after-acquired property 事后取得的财产报告 40M/Gu:  
account of defaulter 拖欠帐目 $-J=UT2m  
account payable 应付帐款 x2_?B[z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9pehQFfH  
account receivable 应收帐款 IXz)xdP  
account receivable report 应收帐款报表 y%wjQC 0~  
account statement 结单;帐单;会计财务报表 &_Vd  
account title 帐户名称;会计科目 Z1&<-T_  
accountant's report 会计师报告 u/,ng&!  
Accountant's Report Rules 会计师报告规则 gf]k@-)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2B !Bogs  
Accounting Arrangements 《会计安排》  4u.v7r  
accounting basis 会计基础 ;d#`wSF`G  
accounting by Official Receiver 破产管理署署长呈交的帐目 79Y;Zgv  
Accounting Circular 《会计通告》 f,s1k[w/;  
accounting class 会计类别 IW~q,X+`V  
accounting date 记帐日期;会计结算日期 $bho]~  
accounting for money 款项核算 "m'roU  
Accounting Officer 会计主任 &% infPI'  
accounting period 会计报告期;会计期 #[<XN s!"  
accounting policy 会计政策;会计方针 :wcv,YoSG  
accounting practice 会计惯例 /,`40^U}  
accounting principle 会计准则 C5ia9LpRX  
accounting record 会计记录 :Qekv(z  
accounting report 会计报告 ww^!|VVa  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [ELg:f3}5  
Accounting Society of China 中国会计学会 BQ /0z^A  
accounting statement 会计报表 Y \oz9tf8  
accounting system 会计制度;会计系统 PDQ\ND  
accounting transaction 会计事项;帐务交易 920 o]Dh=t  
accounting treatment 会计处理 `;\<Fr  
accounting year 会计年度 dJYW8pcKT  
accretion 增值;添加 {] Zet}2  
accrual 应计项目;应累算数目 % a9C]?  
accrual basis 应计制;权责发生制 ymr#OP$<S  
accrual basis accounting 应计制会计;权责发生制会计  Xb'UsQ  
accrue 应累算;应计 d8V)eZYXy~  
accrued benefit 应累算利益 zF-M9f$_PY  
accrued charges 应计费用 FKVf_Ncf%  
accrued cumulative preference share dividend 应累算的累积优先股股息 A2xfNY<  
accrued expenses 应累算费用 1#OM~v6B  
accrued interest payable 应付利息;应计未付利息 7hLdCSX  
accrued interest receivable 应收利息;应计未收利息 &.4m(ZX  
accrued right 累算权益 U5f<4I  
accruing profit 应累算的利润 ^~65M/  
accumulated fiscal reserve 累积财政储备 9D+B~8[SQ  
accumulated profit 累积利润;滚存溢利 Rv^ \o  
accumulated reserve 累积储备 # 1#?k  
accumulation of surplus income 累积收益盈余 p>#QFd"m  
acquired assets 既得资产 S@WzvM  
acquisition 收购;购置;取得 x_eR/B>  
acquisition cost 购置成本 '_`O&rbT  
acquisition expenses 购置费用 &|j^?ro6  
acquisition of 100% interest 收购全部股权 tXu_o6]  
acquisition of control 取得控制权 -sqoE*K[8  
acquisition of fixed assets 购置固定资产 UwQyAD]Ht  
acquisition of shell “买壳” jy kY8;4  
acquisition price 收购价 8t$w/#'@  
act of God 天灾 ~6HaZlBB  
acting partner 执事合伙人 to%n2^^K  
active market 买卖活跃的市场;交投畅旺的市场;旺市 y G{;kJ P  
active partner 积极参与的合伙人 2dpTU=K4  
active trading 交投活跃 8`? vWJS  
actual circulation 实际流通 `~S ; UG   
actual cost 实际成本 Dg_AoC  
actual expenditure 实际开支;实际支出 %Q2<bj]  
actual income 实际入息;实际收入;实际收益 iAWd 9x  
actual market 现货市场 __Tg1A  
actual price 现货价;实际价格 3ug-cq  
actual profit 实际利润 _w\A=6=q|  
actual quotation 实盘;实际价位;实际报价 a{deN9Qn  
actual year basis 按实际年度计算 =4H"&Eu{  
actuals 实货 Hb :@]!r>  
actuarial investigation 精算调查 { :~&#D  
actuarial principle 精算原则 #383W)n  
actuarial report 精算师报告 IBY(wx[5S  
Actuarial Society of Hong Kong 香港精算学会 }.$5'VGO  
actuarial valuation 精算师估值 s<;kTReA  
actuary 精算师 MNzWTn@  
ad referendum agreement 暂定协议;有待覆核的协定 <dAD-2O+  
ad valorem duty 从价税;按值征税 q/N1q&  
ad valorem duty system 从价税制 ^<"^}Jh.M  
ad valorem fee 从价费 tI-u@ g  
ad valorem tariff 从价关税 l^,"^ vz  
additional allowance 额外免税额 W.O]f.h  
additional amount for unexpired risk 未过期风险的额外款额 fkjo  
additional assessable profit 补加应评税利润 FLE2]cL-  
additional assessment 补加评税 8F#z)>q~  
additional commitment 额外承担 /GQN34RD  
additional commitment vote 额外承担拨款 JXa5snh{h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 LaolAqU  
additional dependent parent allowance 供养父母额外免税额 S7fX1y[  
additional provision 额外拨款 ]= EYju@  
additional stamp duty 附加印花税 @UG%B7  
additional tax 补加税罚款;补加税款 o[ua$+67E  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 kbHfdA  
adjudged bankrupt 被裁定破产 JJ=%\j  
adjudicated bankrupt 裁定破产人 7B"*< %<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $Z2Y%z6y  
adjudication of bankruptcy 裁定破产;宣告破产 4{Q{>S*h  
adjudication of insolvency 裁定无力偿还债务 ivb?B,Lz0  
adjusted actual 经调整的实数;调整后的实数 K>a+-QWK3  
adjusted current assets 经调整的流动资产;调整后的流动资产 "{igrl8  
adjusted figure 经调整的数字;调整后的数额 m+7/ebj{A  
adjusted liabilities 经调整的负债;调整后的负债 c@xQ2&i  
adjusted loss 经调整的亏损;调整后的亏损 0zC mU)ng  
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'gV  
adjusted profit 经调整的利润;调整后的利润 Z<2j#rd  
adjusted surplus 经调整的盈余额;调整后的盈余额 3{j&J-  
adjusted value 经调整的价值;调整后的价值 )^^Eh=Kbj  
adjustment 调整;修订;理算〔保险〕 $afE= qC*  
adjustment centre 调剂中心 E/6@>.T?'  
adjustment lag 调整过程的时间差距;调整时差 q]qKU`m!Q`  
adjustment mechanism 调整机制 {|Pg]#Wi&  
adjustment of loss 亏损调整 \F }s"#  
adjustment process 调整过程;调整程序 + yF._Ie=  
adjustment range 调整幅度 'q:t48&  
administered exchange rate 受管制汇率 ff3HR+%M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0:SR29(p1  
administration expenses 行政费用 3cH`>#c  
administration fee 手续费;行政费 (Q/Kp*a  
administration in bankruptcy 破产管理  erW[q  
administration order 遗产管理令 mTsl"A>  
administrator 管理人;遗产管理人 X-$\DXRIo  
administrator of the estate 遗产管理人 M ~uX!bDH  
admission of debt 债项承认书 ?;dfA/  
admission of proof 接纳债权证明 M'"@l $[QM  
advance 放贷款项;垫付款项;预支款项;预付款项 JO^E x1c  
advance account 暂支帐目;预付款帐户 y_F{C 9KE  
advance compensation 预付补偿金 {f9jK@%Gy  
advance from shareholder 股东垫款 E Pgn2[z  
advance pending reimbursement 预支以待日后付还 !B#Lea  
advanced economy 先进经济体系 "B~ow{3  
advancement 预付;预付财产 6*({ZE  
advances warrant 垫款令 CI~P3"`]  
advancing 贷出 ktu{I  
adverse balance 逆差 L,<5l?u  
adverse exchange 逆汇 a0]n>C`~  
advertisement addressed to shareholders 在报章刊登的致股东通告 a1 I"Sh  
advice for collection 托收通知书 wACx}'+M  
advice of drawing 提款通知书;汇票通知书 av.L%l&d  
advice of payment 付款通知 c@]_V  
Advisory Committee [Securities and Futures Commission] sr*3uI-)L  
谘询委员会〔证券及期货事务监察委员会〕 m/`"~@}&  
Advisory Committee on Diversification 经济多元化谘询委员会 Y9K$6lz  
affidavit 誓章;遗产申报誓章 -S7y1 )7  
affidavit of no receipt 述明无收款的誓章 NdlJdq  
affiliate 联号;联营公司;附属公司 F*bmV>Qq  
affiliated company 附属公司;联号;联营公司 s?JNc4q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n.a55uy  
affordability 负担能力 jQgy=;?Lwm  
African Development Bank [AfDB] 非洲开发银行 iO 9fg  
after-acquired property 事后取得的财产 fF"\$Ny  
after-hours dealing 市后交易 j%V95M% $  
after-tax profit 税后盈利;税后利润;税后溢利 Gh:hfHiG  
agency agreement 代理协议 r@XH=[:  
agency expenses 代理机构的开支 _eE hIQ9  
agency fee 代理费 {);S6F$[3  
Agency Law 《代理法》 %~`y82r6  
agent 代理人;承销人 >C1**GQ  
agent of company 公司代理人 zh<[ /'l  
agent's fee 代理人费;经纪费 eVVm"96Q.;  
aggregate 总计;总数;总体数字 xXJl Qbs  
aggregate amount 总款额;总额 PZDj)x_%B&  
aggregate assets and liabilities 总体资产与负债 S5W*,?  
aggregate at constant price 按固定价格计算的总体数字 /;[Zw8K7  
aggregate demand 总需求 7E-1 #4  
aggregate gross position 总持仓量 S\F;b{S1  
aggregate limit 总限额 )G a%Eg9  
aggregate of salaries tax 合计薪俸税 _Kw<4 $0<p  
aggregate performance 总体表现;总体业绩 B}(+\Q$I  
aggregate supply 总体供应 [YsN c  
aggregate surplus 总盈余 2[#7YWs  
aggregate total 整体总额 (eOzntp8  
aggregate value 总值;合计价值 ,Qd;t  
aggregated basis 合计基准 4Hk eXS.  
aggregated net chargeable income 合计应课税入息实额 <yxEGjm  
aggregation 合并计算;合计;总和 =xa:>Vh#  
aggregation of incomes of husband and wife 夫妇入息合并计算 qNH= W?T8.  
aggregation of property 财产的总和 9qHbV 9,M  
agio 差价;贴水 [KT'aGK$  
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》 D(m2^\O[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment CflGj0oy8  
《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》 7<ZP(I5X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C`uZr k/  
《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》 z&3in  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xw)$).yc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ex- 0@  
agreement for a settlement 授产协议 Yb~[XS |p  
agreement for assignment 转让协议 /hojm6MM  
agreement for sale 售卖协议;买卖协议 >sUavvJ~x  
agreement for sale and purchase 买卖协议 +~E;x1&'  
agreement for the payment of interest 支付利息协议 g^V4+3v|a'  
agreement for the repayment of money 还款协议 c']3N  
agreement of reinsurance 再保险协议 Oc51|[ Wj  
Agricultural Bank of China 中国农业银行 W[dK{?RB  
air passenger departure tax 飞机乘客离境税 y(#Aze{yC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <vP{U  
airport tax 机场税 2itJD1;  
alcohol duty 酒精税 =lE_ Q[P  
alienation 让与;让渡;转让 tqnvC UIE  
alimony 生活费;赡养费 sO5~!W>Z  
All Ordinaries Index [AOI] 所有普通股指数 (sXR@Ce$  
all risks 全险;综合险 VdVUYp  
All Sales Record for Stock Market 《股票市场成交报告》 %9}5~VM"q  
Allied Capital Resources Limited 新联财务有限公司 /4]<ro67E6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nkv+O$LXP  
allocation letter 拨款信件 dK5|tWJX  
allocation of fund 分配款项;预留款项 Q :<&<i=I  
allocation of profit 利润分配;溢利分配 ^UB<U#8,  
allocation warrant 拨款令 ': }  
allotment 分配;配股 xXCSaBS~  
allotment notice 股份配售通知;配股通知 :r{;'[38  
allotment of shares 股份分配 GkhaB(btk'  
allowable 可获宽免;免税的 oi@/H\7j  
allowable business loss 可扣除的营业亏损 j J}3WJ  
allowable expenses 可扣税的支出 rW.o_z03^  
allowance 免税额;津贴;备抵;准备金 :{(` ;fJ  
allowance for debts 债项的免税额 +zU[rhMk'  
allowance for depreciation by wear and tear 耗损折旧免税额 0gI^GJN%Y!  
allowance for funeral expenses 殡殓费的免税额 }67lL~L  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0 e}N{,&Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 ({GN.pC(  
allowance to debtor 给债务人的津贴 cTU%=/gbc<  
alteration of capital 资本更改 , ;'y <GA  
alternate trustee 候补受托人 r34q9NFT5  
amalgamation 合并 |KV|x ^fJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6`ZHFem  
ambit of charges 征税范围;收费范围 tp6-j`7u  
amended valuation 经修订的估值 s/;iZiWK  
American Commodities Exchange 美国商品交易所 O}Ipg[h  
American Express Bank Limited 美国运通银行 $jpAnZR- /  
American Stock Exchange 美国证券交易所 Kzj9!'0R  
amortization 摊销 [VD)DO5  
amount due from banks 存放银行同业的款项 [>rX/a%c  
amount due from banks abroad 存放海外银行同业的款项 |#y+iXTJ   
amount due from holding companies 控股公司欠款 9Y6Ear .W  
amount due from local banks 存放本港银行同业的款项 F8c^M</  
amount due to banks 银行同业的存款 7Fg-}lJAC  
amount due to banks abroad 海外银行同业的存款 &!kD81?Mm  
amount due to holding companies 控股公司存款 3gUGfe di  
amount due to local banks 本港银行同业的存款 "kS(b4^  
amount due to outport banks 外埠银行同业的存款 WOv m%sX  
amount for note issue 发行纸币的款额 aSN"MTw.  
amount of bond 担保契据的款额 'Ti7}K  
amount of consideration 代价款额 sX8?U,u  
amount of contribution 供款数额 4 Qo(Wl  
amount of indebtedness 负债款额 d0b`qk @4  
amount of principal of the loan 贷款本金额 %,Pwo{SH  
amount of rates chargeable 应征差饷数额 S)$)AN<O  
amount of share capital 股本额 y;.U-}e1  
amount of sums assured 承保款额 Xy0KZ !  
amount of variation 变动幅度 \-Oq/g{j  
amount of vote 拨款数额 @T }p.  
amount payable 应付款额 ls^| j%$J  
amount receivable 应收款额 gbC!>LV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 shn{]Y  
analysis 分析 Y$@?Y/rhR  
ancillary risk 附属风险 j06Xz\c  
annual account 周年帐目;周年帐目报表;年度决算;年结 &!adW@y  
annual accounting date 年结日期 q=_&izmE'7  
annual allowance 每年免税额;年积金;年度津贴;年津 ug|'}\LY  
annual balance 年度余额 ^GyGh{@,f  
annual disposable income 每年可动用收入 zFR=inI  
annual estimates 周年预算 T|/B}srm  
annual fee 年费 5bfd8C  
annual general meeting 周年大会 8,5H^Bi  
annual growth rate 年增率;每年增长率 _olhCLIR-  
annual long-term supplement 长期个案每年补助金 cNd;qO0$  
annual pensionable emolument 可供计算退休金的年薪 l6AG!8H  
annual report 年报 Ja*k |Rz~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m^9[k,;K  
annual return 周年报表;周年申报表;每年报税表格 FtEmSKD  
Annual Return Rules 《周年报表规则》 !,I530eh7  
annual review of consumer prices 每年消费物价回顾 B uv4&.Z}  
annual roll-forward basis 逐年延展方式 ssWSY(j]  
annual salary 年薪 %+1;iuDL  
annual statement 年度报表;年度决算表 0zL7$Q#c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q%RPA e  
annuitant 年金受益人 " iKX-VIl  
annuity 年金 ,pg\5b  
annuity contract 年金合约 %.zcE@7*  
annuity on human life 人寿年金 opQ d ym  
antecedent debt 先前的债项 HZG<aY="  
ante-dated cheque 倒填日期支票 oD0N<Ln}  
anticipated expenditure 预期开支 HgY#O r(  
anticipated net profit 预期纯利 h/AL `$  
anticipated revenue 预期收入 1>$}N?u:T  
anti-inflation measure 反通货膨胀措施 `4&a"`&$  
anti-inflationary stance 反通货膨胀立场 9uRs@]i  
apparent deficit 表面赤字 lwhVP$q}  
apparent financial solvency 表面偿债能力 Z,? T`[4B  
apparent partner 表面合伙人 --32kuF&(  
application for personal assessment 个人入息课税申请书 f"wm]Q59  
application of fund 资金应用 OFyZY@B-C~  
application to release as liquidator and to destruct the books of accounts and documents =>_k;x  
申请免除清盘人职务及毁灭帐簿与文件 4raKhN"  
appointed actuary 委任精算师 CQ(;L{}  
appointed auditor 委任核数师;委任审计师 R24ZjbKL  
appointed trustee 委任的受托人 (ohza<X;6  
appointer 委任人 <]/z45?  
apportioned pro rata 按比例分摊 3 E~d  
apportionment 分配;分摊 3XOf-v:~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4Y=sTXbFt  
apportionment formula 分摊方程式 7Lv5@  
apportionment of estate duty 遗产税的分摊 #hNp1y2  
appraisal 估价;评估 Rzolue 8  
appreciable growth 可观增长 ,%L>TD'48s  
appreciable impact 显着影响 <gdKuoY  
appreciable increase 可观增长 p-6(>,+E[  
appreciation 增值;升值 EJbFo682  
appreciation against other currencies 相对其他货币升值 ,IODV`L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IO(Y_7  
appreciation tax 增值税 RyxEZ7dC<y  
appropriation 拨款;拨用;拨付 ~MgU"P>  
appropriation account 拨款帐目 e/h2E dY  
Appropriation Bill 拨款法案 ?;//%c8,.  
appropriation-in-aid system 补助拨款办法 5T,In+~Kd  
approved assets 核准资产 P/'9k0zs)  
approved basket stock 认可一篮子证券 -d|VXD5N  
approved budget 核准预算 "n4' \ig  
approved charitable donation 认可慈善捐款 S!/N lSr<  
approved charitable institution 认可慈善机构 &)8-iO  
approved currency 核准货币;认可货币 Gm]]Z_  
approved estimates 核准预算 T{L{<+9%  
approved estimates of expenditure 核准开支预算 SiM1Go}#  
approved overseas insurer 核准海外保险人 @_O,0d g  
approved overseas trust company 核准海外信托公司 XyS|7#o  
approved pooled investment fund 核准汇集投资基金 z_jTR[dY  
approved provident fund scheme 认可公积金计划 +>F #{b  
approved provision 核准拨款 !A6l\_  
approved redeemable share 核准可赎回股份 %?4 G^f  
approved regional stock 认可地区性证券 LEUD6 M+~t  
approved retirement scheme 认可退休金计划 NWGSUUa  
approved subordinated loan 核准附属贷款 /f:)I.FUm  
arbitrage 套戥;套汇;套利 [~ Wiy3n  
arbitrageur 套戥者;套汇者 Hko(@z  
arbitrary amount 临时款项 g;>M{)A  
arrangement 措施;安排;协定 ${/"u3a_  
arrears 欠款 T%Vg0Y)P;  
arrears of pay 欠付薪酬 Od>^yhn  
arrears of revenue 逾期未收税款;逾期未收的帐项 bwo{ Lw~  
articles of association 组织章程;组织细则;组织章程细则 6Wos6_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T@GR Tg  
ascertainment of profit 确定利润 ()E:gq Q  
"Asia Clear" “亚洲结算系统” aWLeyXsAu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 WF6'mg^^?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 sF/X#GG-  
Asian Development Fund [ADF] 亚洲发展基金 Qoj}]jve  
Asian dollar bond 亚洲美元债券 )BuS'oB  
Asian dollar market 亚洲美元市场 ]wMp`}$b@L  
Asian dollar rate 亚洲美元利率 4HG@moYn@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f[@M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j'?^<4i  
asked price 沽盘;喊价;索价;卖方报价 F^],p|4f  
assessable income 应评税入息 CKAs3",  
assessable loss 应评税亏损 Kp|#04]  
assessable profit 应评税利润 . k6)  
assessable value 应评税值 H& #Od?  
assessed profit 估定利润 ^jO$nPDd  
assessed value 经评估价值 $ljgFmR_  
assessment 评税;评定;估价;评税单 ?|i6]y=D  
assessment number 评税编号;估价编号 /f_c?|  
assessment of additional tax 补加税评税 J.`z;0]op  
assessment of performance 业绩评估;实绩评价 KAR XC,z  
Assessor 评税主任 ~dIb>[7wy  
asset price bubbles 资产价格泡沫 (okCZ-_Jn  
asset-backed securities 具资产保证的证券 MuQBn7F{c  
assets accretion 资产增值 E0nR Vg  
assets and liabilities 资产与负债  V/0?0VKG  
assets betterment statement 资产递增表;资产改进表 IH$R X GL  
assets lending 实物放款;有抵押贷款 ^ ExA  
assets of the company passing on the death 死者去世时转移的公司资产 [\hk_(}  
assets pledged as security for liabilities 用作负债抵押的资产 *>=vSRL0_  
assets portfolio 资产投资组合 /S]W< 8d  
assets price 资产价格 2u[:3K-@,  
assets quality 资产质素 xHml" Y1  
assets realization 资产变现 ;w(]z  
assets refinancing arrangement 资产再集资安排 >`jsUeS  
assets securitization 资产证券化 @G vDl=.  
assets situated outside Hong Kong 在香港以外地方的资产 G-U%  
assets stripping 削减资产;拆卖资产 |~! R5|Q  
assets value 资产值 CS 7"mE`{  
assignee 承让人  s*gyk  
assignment 转让;转让书;转让契 z.H*"r  
assignment of interest 权益转让 lR!Sdd} -  
assignment of letters patent and trade mark 专利证书及商标转让 \ B~9Ue!  
assignment of property 物业转让;物业转让书 zS Yh ?NB5  
assignment right 转让权 LhZWK^!{S  
assignor 转让人 /H)K_H#|;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 o W)M&$oS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n'/w(o$&  
associate member 附属会员 :!a9|Fh~  
associated body corporate 相联法人团体 :<%q9)aPf`  
associated company 相联公司;联属公司 n2bL-  
associated corporation 相联法团 9o.WJ   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (K$K;f$"r  
公认会计师公会〔英国〕 GHHErXT\a  
Association of Futures Exchange Brokers 香港期货经纪协会 qYg4H|6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vqLC?{i+  
association of underwriters 承保人组织 d[.kGytUt  
assumption of control 接管 2`#jw)dM;}  
assurance 担保;保险;转易;转易书 eSynw$F2N  
assurance of interest 权益的转易 Ae,-. xJ  
at 19XX price 按一九XX年价格计算 &bx;GG\<4  
at a discount 按赔价计算;按贴水价格计算;打折扣 8wz4KG3SK  
at a premium 按溢价计算;按升水价格计算 %h** L'~``  
at call 通知付款;按通知 #@,39!;,:O  
at constant market price 按固定市价计算 8Ek<J+& |I  
at constant price 按固定价格计算 #e.2m5T  
at cost 按成本计算 Na^1dn  
at current market price 按当时市价计算;按现时市价计算 K\&A}R  
at current price 按当时价格计算;按现时价格计算 H/_R!G8 \  
at factor cost 按要素成本计算;按生产要素成本计算 r}i<cyL  
at money-of-the-day price 按付款当日价格计算 3G9YpA_}X  
at or better 按指定或较佳价位〔买卖指令〕 A>6 b 6  
at par 按面值计算;平价 y2V9!  
at sight 见票即付 $]CZ]EWts  
at the close 按收市盘 Y&xmy|O#  
at the opening 按开市盘 lrjlkgSN  
attestation 见证;见证条款  6h N~<  
at-the-money option 平价期权 @18"o"c7j  
attorney 受权人;受托代表人 #q~SfG  
attornment 新拥有人承认书 1<]g7W  
attributable profit 可归属利润 p\o=fcH%E  
attributable share value 可归属股份价值 SGW2'  
Auckland Stock Exchange 奥克兰证券交易所 {& G7 Xa  
auction 拍卖 w,NK]<dU@  
auctioneer 拍卖商 /"?y @;Y~  
audit 审计;核数 e-4XNL[F  
Audit Commission 审计署 nnmn@t(%r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 05:`(vl  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ZVpMR0!  
audit review 帐目审查 eL9 RrSXz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U">D_ 8  
audited account 审计帐目;经审计的帐目 TH2D;uv  
audited annual account 经审计的周年帐目 t=iSMe  
audited balance sheet 经审计的资产负债表 |KF X0*70  
auditor 核数师;核数主任;审计师 -zg,pK$+  
auditor's certificate 核数师证明书;审计师证明书 58*s\*V` \  
auditor's report 核数师报告;审计师报告 @FL?,_,Y{  
Aussie bond 澳元债券 S\GC^ FK  
austerity budget 紧缩预算 _`WbR&d2Id  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n6; jIf|  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]{V q;  
Australian Dollar [AUD] 澳元 WO$PW`k  
Australian Options Market 澳大利亚期权市场 cu|gM[  
Australian Securities Commission 澳洲证券事务监察委员会 KzZ! CB\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o)'T#uK  
Australian Stock Exchange 澳大利亚证券交易所 goi.'8M|/b  
Austrian Schilling [ATS] 奥地利先令 -UkP{x)S  
authentication 认证;鉴证 ,FX;-nP%  
authority to purchase 委托购买证;委购书 [P2$[|IM  
authorization 认可;核准;授权;授权书 3 q  
authorization by direction 指示授权 dg 0`0k  
authorization by instruction 指令授权 9@Yk8  
authorization by warrant 令状授权 VO>A+vx3M  
authorization of unit trust 单位信托的认可 UiA\J  
authorized agent 指定代理人 9 )u*IGj  
authorized capital 法定资本 Ixg.^>62  
authorized clerk 出市员 M(x5D;db/  
authorized dealer 认可交易商 #gi0FXL  
authorized financial institution 认可财务机构 3N(s)N_P M  
authorized fund 认可基金 ~WU _u,:  
authorized fund house 获授权的基金公司;认可基金公司 /ZZo`   
authorized institution 认可机构 S*],18z?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cu(2BDfiL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ),0_ C\  
authorized insurer 获授权保险人;获认可承保人 eIK8J,-  
authorized investment 特准投资项目 y.2_5&e/  
authorized person 获授权人 vb)Z&V6(  
authorized representative 获授权代表 EP&iG%(k  
authorized share capital 法定股本 n;Tpf<*U  
automated quotation system 自动报价系统 |Y"q. n77  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7 }>j [  
自动交易系统〔香港期货交易所有限公司〕 Rtw^ lo  
automatic adjustment mechanism 自动调整机制 _Xd,aLoo  
automatic adjustment system 自动调整系统 AU}e^1h  
Automatic Clearing House 自动票据交换所 6+BR5Nr  
automatic exchange rates accumulation system 自动化汇率累集系统 Q.#@xaX'{`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q+)fI  
automatic teller machine [ATM] 自动柜员机 rA&|!1q"B  
autopay 自动转帐 7kO5hlKeo  
available assets 可用资产 +I#4+0f  
available fiscal reserve 现存财政储备 g !w7Yv  
available profit 可用利润 LEvdPG$)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G`PSb<h\oc  
average 平均;平均数;海损 G+ PBV%gE[  
average basic salary 平均基本薪金 n|IdEgD$  
average consumer expenditure 平均消费开支;一般消费开支 |/C>xunzz  
average cost 平均成本 -}@3,G  
average cost of land production 增辟土地平均成本 S{{D G  
average daily turnover 平均每日成交额 vE7L> 7  
average daily wage rate 平均每日工资率 g4!zH};n  
average expenditure pattern 平均开支模式 _,_>B8  
average growth rate 平均增长率 o0&jel1a  
average net fixed assets 固定资产平均净值 |Y|{9Osus  
average of relatives 相对价格平均数 B;Ab`UX#t  
average price 平均价格 p>h B&h  
average propensity to consume 平均消费倾向;一般消费倾向 2<)63[YO  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Fh9`8  
average rate 平均率 rc1EJ(c  
average revenue 平均收入;平均收益 dQ@ e+u5  
average stock 平均库存;平均存货 w' K\}G~  
average yearly rent 平均年租 zz 7 m\  
avoidance of double taxation 避免双重课税 G*2bYsnhX  
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 (h7 rW3  
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