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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: Zcc6E2  
A share A股;甲类股份 bY#>   
abatement of tax 减税;减扣免税额 !x>P]j7A}Y  
ABN AMRO Bank N.V. 荷兰银行 2Ddrxc>48  
above-the-line expenditure 线上项目支出;经常预算支出 J|s4c`=  
above-the-line receipt 线上项目收入;经常预算收入 Y1+f(Q  
ABSA Asia Limited 南非联合亚洲有限公司 .Emw;+>  
absolute change 绝对数值变更 =\tg$  
absolute expenditure 实际开支 %6 Bt%H  
absolute guideline figure 绝对准则数字 ?!Y2fK=h0  
absolute interest 绝对权益 Rf7py)  
absolute order of discharge 绝对破产解除令 F`'e/  
absolute profit margin 绝对利润幅度 ^/c&Ud  
absolute value 实值;绝对值 9hcZbM]  
absolutely vested interest 绝对既得权益 fY\QI =  
absorbed cost 已吸收成本;已分摊成本 O0wD"V^W  
absorption 吸收;分摊;合并 PZQ}G*p3  
absorption rate 吸收率;摊配率;分摊率 HdLVXaD/  
ACB Finance Limited 亚洲商业财务有限公司 &AC-?R|Dp  
acceptable form of reciprocity 合理的互惠条件 {4UlJ,Z.n  
acceptable rate 适当利率;适当汇率 "{|9Yis=  
acceptance agreement 承兑协议 +b 1lCa_  
acceptance for honour 参加承兑 Z?X ^7<  
acceptor 承兑人;接受人;受票人 Aqq%HgY:t  
acceptor for honour 参加承兑人  s(F^P  
accident insurance 意外保险 ]x! vPIyq  
Accident Insurance Association of Hong Kong 香港意外保险公会 .hnGHX  
accident insurance scheme 意外保险计划 P$\( Bd\76  
accident year basis 意外年度基准 u[y>DPPx  
accommodation 通融;贷款 Es1Yx\/:  
accommodation bill 通融票据;空头票据 \3Ys8umKq  
accommodation party 汇票代发人 ,Epg&)wC]  
account balance 帐户余额;帐户结余 UEt #;e  
account book 帐簿 &!a[rvtZ+  
account collected in advance 预收款项 U_Id6J]8  
account current book 往来帐簿 \%f4)Qb  
account of after-acquired property 事后取得的财产报告 $GPenQ~},  
account of defaulter 拖欠帐目 TAIcp*)ZM  
account payable 应付帐款 W%@6D|^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >i-cR4=LL{  
account receivable 应收帐款 mbU[fHyV  
account receivable report 应收帐款报表 c(i-~_  
account statement 结单;帐单;会计财务报表 "3W!p+W  
account title 帐户名称;会计科目 Z'hW;^e%_z  
accountant's report 会计师报告 rQ LNo,  
Accountant's Report Rules 会计师报告规则 Jx(%t<2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 tNoo3&  
Accounting Arrangements 《会计安排》 /&Khk #  
accounting basis 会计基础 .^fq$7Y}7  
accounting by Official Receiver 破产管理署署长呈交的帐目 B/&axm%0  
Accounting Circular 《会计通告》 RV.*_FG  
accounting class 会计类别 M n3cIGL  
accounting date 记帐日期;会计结算日期 [_#9PH33  
accounting for money 款项核算 Ay22-/C|@  
Accounting Officer 会计主任 L00,{g6wqb  
accounting period 会计报告期;会计期 ;N6L`|  
accounting policy 会计政策;会计方针 1B}6 zJ  
accounting practice 会计惯例 <{JHFU`^  
accounting principle 会计准则 5a&[NN  
accounting record 会计记录 P BpjE}[Q  
accounting report 会计报告 @_YlHe&W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S2@[F\|r  
Accounting Society of China 中国会计学会 :I1 )=8lO  
accounting statement 会计报表 S9t_2%e  
accounting system 会计制度;会计系统 ZjF$zVk  
accounting transaction 会计事项;帐务交易 25NZIal<  
accounting treatment 会计处理 =(3Qbb1i  
accounting year 会计年度 w$u=_  
accretion 增值;添加 j_H{_Ug  
accrual 应计项目;应累算数目 5M;fh)fT  
accrual basis 应计制;权责发生制 t:9}~%~  
accrual basis accounting 应计制会计;权责发生制会计 SL? ! RQ  
accrue 应累算;应计 TwqyQ49  
accrued benefit 应累算利益 DyD#4J)E  
accrued charges 应计费用 u`xmF/jhQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 hCD0Zel  
accrued expenses 应累算费用 7%c9 nY  
accrued interest payable 应付利息;应计未付利息 ! ;x  
accrued interest receivable 应收利息;应计未收利息 G^ZL,{  
accrued right 累算权益 DGz'Dn  
accruing profit 应累算的利润 5hUYxF20h8  
accumulated fiscal reserve 累积财政储备 h/ ?8F^C#v  
accumulated profit 累积利润;滚存溢利 5?&k? v@  
accumulated reserve 累积储备 rUvqAfE&+  
accumulation of surplus income 累积收益盈余 vQ#$.*Cvn  
acquired assets 既得资产 %M2.h;9]*\  
acquisition 收购;购置;取得 ;]D@KxO$dJ  
acquisition cost 购置成本 :bkACuaEn  
acquisition expenses 购置费用 sU^2I v\%  
acquisition of 100% interest 收购全部股权 DN2K4%cM%'  
acquisition of control 取得控制权 "WdGY*r  
acquisition of fixed assets 购置固定资产 ID & Iz  
acquisition of shell “买壳” AyB-+oTf(  
acquisition price 收购价 WO?EzQ ?  
act of God 天灾 mk2T   
acting partner 执事合伙人 T;XEU%:LK  
active market 买卖活跃的市场;交投畅旺的市场;旺市 q(M[ij  
active partner 积极参与的合伙人 H$>D_WeJ  
active trading 交投活跃 ^0_*AwIcN  
actual circulation 实际流通 7Vr .&`l  
actual cost 实际成本 >"q0"zrN,  
actual expenditure 实际开支;实际支出 0}2Uj>!i  
actual income 实际入息;实际收入;实际收益 Q#wASd.  
actual market 现货市场 4(o: #9I  
actual price 现货价;实际价格 6Xb\a^ q  
actual profit 实际利润 Tw/kD)u{  
actual quotation 实盘;实际价位;实际报价 $v#Q'?jE  
actual year basis 按实际年度计算 {9vvj  
actuals 实货 "aHY]E{  
actuarial investigation 精算调查 )tl=tH/$  
actuarial principle 精算原则 C18pK8-  
actuarial report 精算师报告 %Qgo0  
Actuarial Society of Hong Kong 香港精算学会 0N$tSTo.-<  
actuarial valuation 精算师估值 #Z;ziM:  
actuary 精算师 jhjGDF  
ad referendum agreement 暂定协议;有待覆核的协定 W?mn8Y;{`  
ad valorem duty 从价税;按值征税 9:4PJ%R9  
ad valorem duty system 从价税制 *M\Qt_[  
ad valorem fee 从价费 [X0Wfb}{  
ad valorem tariff 从价关税 Ap9CQ h=!  
additional allowance 额外免税额 XeX0\L')R  
additional amount for unexpired risk 未过期风险的额外款额 LH@)((bi4v  
additional assessable profit 补加应评税利润 V|zzj[c  
additional assessment 补加评税  7m_Jb5  
additional commitment 额外承担 )28Jz6.I  
additional commitment vote 额外承担拨款  Z+`mla  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5<w"iqZ\?N  
additional dependent parent allowance 供养父母额外免税额 `=Pn{JaD  
additional provision 额外拨款 } R!-*Wk  
additional stamp duty 附加印花税 3C 84b/A  
additional tax 补加税罚款;补加税款 7GY[l3arxv  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #x$.  
adjudged bankrupt 被裁定破产 $]|fjB#D  
adjudicated bankrupt 裁定破产人 XKN`{h-@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 i`Fg kABw  
adjudication of bankruptcy 裁定破产;宣告破产 7].tt  
adjudication of insolvency 裁定无力偿还债务 QE[ETv  
adjusted actual 经调整的实数;调整后的实数 J @C8;]  
adjusted current assets 经调整的流动资产;调整后的流动资产 *i|O!h1St  
adjusted figure 经调整的数字;调整后的数额 L$6{{Tw"2  
adjusted liabilities 经调整的负债;调整后的负债 EzqYHY+_r  
adjusted loss 经调整的亏损;调整后的亏损 Os' 7h  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ~F~g$E2 }  
adjusted profit 经调整的利润;调整后的利润 T V\21  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,2q LiE>  
adjusted value 经调整的价值;调整后的价值 %$ |=_K)Ks  
adjustment 调整;修订;理算〔保险〕 `=0}+  
adjustment centre 调剂中心 "& 'h\  
adjustment lag 调整过程的时间差距;调整时差 ,!_$A}@0 ^  
adjustment mechanism 调整机制 GqBZWmAB  
adjustment of loss 亏损调整 hE0 p> R8  
adjustment process 调整过程;调整程序 \72(d  
adjustment range 调整幅度 ^+tAgK2   
administered exchange rate 受管制汇率 ^_ L'I%%[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +pp|Qgr 3  
administration expenses 行政费用 P,lKa.  
administration fee 手续费;行政费 GhpVi<FL  
administration in bankruptcy 破产管理 +#7 e?B  
administration order 遗产管理令 yM>:,TS  
administrator 管理人;遗产管理人 37Ux2t  
administrator of the estate 遗产管理人 !]=  
admission of debt 债项承认书 |1C=Ow*"  
admission of proof 接纳债权证明 f(!:_!m*  
advance 放贷款项;垫付款项;预支款项;预付款项 &QFg=  
advance account 暂支帐目;预付款帐户 BC0SSR@e  
advance compensation 预付补偿金 |n3fAN  
advance from shareholder 股东垫款 {^zieP!  
advance pending reimbursement 预支以待日后付还 H"lq!C`  
advanced economy 先进经济体系 19O /Q,9  
advancement 预付;预付财产 m[7@l  
advances warrant 垫款令 89ivyv;]U  
advancing 贷出 '*H&s  
adverse balance 逆差 F33&A<(,  
adverse exchange 逆汇 s)X'PJ0&Bs  
advertisement addressed to shareholders 在报章刊登的致股东通告 {#"[h1  
advice for collection 托收通知书 k)j, ~JH  
advice of drawing 提款通知书;汇票通知书 cnJ(Fv_F$  
advice of payment 付款通知 w6 0I;.hy  
Advisory Committee [Securities and Futures Commission] h^o>9s/|/H  
谘询委员会〔证券及期货事务监察委员会〕 0Snl_@s  
Advisory Committee on Diversification 经济多元化谘询委员会 k+ [V%[U  
affidavit 誓章;遗产申报誓章 + |(-7 "  
affidavit of no receipt 述明无收款的誓章 @9S3u#vP  
affiliate 联号;联营公司;附属公司 gI<e=|J6w  
affiliated company 附属公司;联号;联营公司 ? IgM=@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zzOc # /  
affordability 负担能力 Zn{,j0;  
African Development Bank [AfDB] 非洲开发银行  Za,rht  
after-acquired property 事后取得的财产 ?t<yk(q  
after-hours dealing 市后交易 eT 8(O36%  
after-tax profit 税后盈利;税后利润;税后溢利 zIc%>?w  
agency agreement 代理协议 O6JH)Ka"S  
agency expenses 代理机构的开支 rC )pCC  
agency fee 代理费 0 _ 4p>v:  
Agency Law 《代理法》 !Ab4'4f  
agent 代理人;承销人 2P)*Y5`KBH  
agent of company 公司代理人 J*HZ=6L  
agent's fee 代理人费;经纪费 pxC:VJ;  
aggregate 总计;总数;总体数字 ^f][;>c  
aggregate amount 总款额;总额 JBzRL"|  
aggregate assets and liabilities 总体资产与负债 es]S]}JV  
aggregate at constant price 按固定价格计算的总体数字 qz]b8rX  
aggregate demand 总需求 ?[<C,w~$`  
aggregate gross position 总持仓量 &oi*]:<FNe  
aggregate limit 总限额 3O %u?  
aggregate of salaries tax 合计薪俸税 mx\b6w7  
aggregate performance 总体表现;总体业绩 j;%RV)e  
aggregate supply 总体供应 ~+ _|J"\  
aggregate surplus 总盈余 gZkjh{rQ  
aggregate total 整体总额 N=4`jy =  
aggregate value 总值;合计价值 lJZ-*"9V  
aggregated basis 合计基准 c j-_  
aggregated net chargeable income 合计应课税入息实额 uh,~Cv XU]  
aggregation 合并计算;合计;总和 O [Q;[@  
aggregation of incomes of husband and wife 夫妇入息合并计算 xOfZ9@VU  
aggregation of property 财产的总和 Y;qA@|  
agio 差价;贴水 _Nze="Pt  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Um4$. BKD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o]Ln:kl  
《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》 "Yh[-[,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UC@ &! kM  
《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》 VE_%/Fs,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X MkyX&y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s+mNr3  
agreement for a settlement 授产协议 \gtI4zl*J  
agreement for assignment 转让协议 Ed&;d+NM  
agreement for sale 售卖协议;买卖协议 J2tD).G  
agreement for sale and purchase 买卖协议 >LqW;/&S<  
agreement for the payment of interest 支付利息协议 i,k.#Vx[m  
agreement for the repayment of money 还款协议 0W}iKT[Z  
agreement of reinsurance 再保险协议 q ERdQ~M,  
Agricultural Bank of China 中国农业银行 E05RqnqBn0  
air passenger departure tax 飞机乘客离境税 g7>p,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?U}Ml]0~  
airport tax 机场税 .nGYx  
alcohol duty 酒精税 4 VPJv>^  
alienation 让与;让渡;转让 #HgXTC  
alimony 生活费;赡养费 A'jw;{8NpF  
All Ordinaries Index [AOI] 所有普通股指数 kTCWyc  
all risks 全险;综合险 |dP[_nh?  
All Sales Record for Stock Market 《股票市场成交报告》 y[L7=Td  
Allied Capital Resources Limited 新联财务有限公司 :Fv d?[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Yh^~4S?  
allocation letter 拨款信件 IUK !b2!`  
allocation of fund 分配款项;预留款项 *F ya qJ)  
allocation of profit 利润分配;溢利分配 T*m;G(  
allocation warrant 拨款令 ="M7F0k  
allotment 分配;配股 gWqO5C~h  
allotment notice 股份配售通知;配股通知 7mUpn:U  
allotment of shares 股份分配 .bwKG`F  
allowable 可获宽免;免税的 NZj_7j|o9  
allowable business loss 可扣除的营业亏损 >'qkW$-95  
allowable expenses 可扣税的支出 t&GjW6]W  
allowance 免税额;津贴;备抵;准备金 #gHs!b-g@  
allowance for debts 债项的免税额 #5Zf6w  
allowance for depreciation by wear and tear 耗损折旧免税额 &HS6}  
allowance for funeral expenses 殡殓费的免税额 Ru1I,QvCj"  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 SI/@Bbd=  
allowance for repairs and outgoings 修葺及支出方面的免税额 kO1.27D  
allowance to debtor 给债务人的津贴 j|WuOZm\0  
alteration of capital 资本更改 l7g< $3  
alternate trustee 候补受托人 z j[/~ I  
amalgamation 合并 LTSoo.dE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 > x$eKN  
ambit of charges 征税范围;收费范围 i]qVT)j  
amended valuation 经修订的估值 m/2LwN  
American Commodities Exchange 美国商品交易所 `2 vv8cg^  
American Express Bank Limited 美国运通银行 xj1FCT2  
American Stock Exchange 美国证券交易所 6" s}<  
amortization 摊销 *2$I, ~(P  
amount due from banks 存放银行同业的款项 (|(#W+l~  
amount due from banks abroad 存放海外银行同业的款项 x{$~u2|  
amount due from holding companies 控股公司欠款 6$d3Ap@Gl  
amount due from local banks 存放本港银行同业的款项 [c{/0*  
amount due to banks 银行同业的存款 c[/h7!/aH  
amount due to banks abroad 海外银行同业的存款 ZTq"SQ>ym  
amount due to holding companies 控股公司存款 kQr\ktN\  
amount due to local banks 本港银行同业的存款 eyx;8v cM  
amount due to outport banks 外埠银行同业的存款 f*+eu @  
amount for note issue 发行纸币的款额 h{ &X`$  
amount of bond 担保契据的款额 d[b(+sHp a  
amount of consideration 代价款额 i2PPVT  
amount of contribution 供款数额 q#8$@*I  
amount of indebtedness 负债款额 8veYs`  
amount of principal of the loan 贷款本金额 NAy3Zd}  
amount of rates chargeable 应征差饷数额 /uTU*Oe  
amount of share capital 股本额 Sdc yL%6!  
amount of sums assured 承保款额 t-xw=&!w  
amount of variation 变动幅度 gtcU'4~  
amount of vote 拨款数额 qqm7p ,j  
amount payable 应付款额 ?A[q/n:K  
amount receivable 应收款额 jKOjw#N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1NP(3yt%  
analysis 分析 N8<Wm>GLX~  
ancillary risk 附属风险 )PM&x   
annual account 周年帐目;周年帐目报表;年度决算;年结 C *\ =Q  
annual accounting date 年结日期 l?+67cQLA  
annual allowance 每年免税额;年积金;年度津贴;年津 t@a2@dX|  
annual balance 年度余额 W!$aK)]4u  
annual disposable income 每年可动用收入 !'4HUB>+  
annual estimates 周年预算 %fS__Tb#u  
annual fee 年费 `iX~cUQ  
annual general meeting 周年大会 CM; r\,o  
annual growth rate 年增率;每年增长率 MEOVw[hO  
annual long-term supplement 长期个案每年补助金 tgu}^TfKkg  
annual pensionable emolument 可供计算退休金的年薪 .A: #l?  
annual report 年报 {8NnRnzU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4M)  s  
annual return 周年报表;周年申报表;每年报税表格 QLq^[ >n  
Annual Return Rules 《周年报表规则》 r!qr'Ht<  
annual review of consumer prices 每年消费物价回顾 AE:IXP|c  
annual roll-forward basis 逐年延展方式 +?xW%omy  
annual salary 年薪 VA9" Au  
annual statement 年度报表;年度决算表 5jj<sj!S  
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 /65ddt  
annuitant 年金受益人 Kh)SgJ3B@  
annuity 年金 p'lL2 n$E  
annuity contract 年金合约  pw^$WK  
annuity on human life 人寿年金 95.m^~5  
antecedent debt 先前的债项 "3kIQsD|j  
ante-dated cheque 倒填日期支票 ?v]EXV3  
anticipated expenditure 预期开支 {q9[0-LyJ  
anticipated net profit 预期纯利 (Rqn)<<2  
anticipated revenue 预期收入 M.|@|If4?  
anti-inflation measure 反通货膨胀措施 _]SV@q^  
anti-inflationary stance 反通货膨胀立场 z(sfX}%  
apparent deficit 表面赤字 k"*A@  
apparent financial solvency 表面偿债能力 z1LN|+\}  
apparent partner 表面合伙人 LKCj@NdV  
application for personal assessment 个人入息课税申请书 o6JCy\Bx  
application of fund 资金应用 ]8)nIT^EP  
application to release as liquidator and to destruct the books of accounts and documents t5r,3x!E  
申请免除清盘人职务及毁灭帐簿与文件 :'*;>P .(  
appointed actuary 委任精算师 !f 7CN<  
appointed auditor 委任核数师;委任审计师 ]a4rA+NFLB  
appointed trustee 委任的受托人 -O.q$D=as  
appointer 委任人 p^QEk~qw  
apportioned pro rata 按比例分摊 SE%B&8ZD  
apportionment 分配;分摊 5Jo><P a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 huj 6Ysr  
apportionment formula 分摊方程式 ,e6n3]W8  
apportionment of estate duty 遗产税的分摊 EbEQ@6t  
appraisal 估价;评估 `Sh#> Jp  
appreciable growth 可观增长 B@P +b*%  
appreciable impact 显着影响 OEz'&))J  
appreciable increase 可观增长 G}!dm0s$  
appreciation 增值;升值 .M3]\I u  
appreciation against other currencies 相对其他货币升值 84xA/BRW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T$ <l<.Qd  
appreciation tax 增值税 Ne{2fV>8Ay  
appropriation 拨款;拨用;拨付 nE$8-*BZ_  
appropriation account 拨款帐目 b`?$;5  
Appropriation Bill 拨款法案 SFKfsb!C  
appropriation-in-aid system 补助拨款办法 F:p'%#3rU/  
approved assets 核准资产 >LvQ&fAo  
approved basket stock 认可一篮子证券 {0a (R2nB  
approved budget 核准预算 Lye^G% {  
approved charitable donation 认可慈善捐款 dMo456L  
approved charitable institution 认可慈善机构 oD0WHp  
approved currency 核准货币;认可货币 uVnbOqR<X  
approved estimates 核准预算 rA<>k/a  
approved estimates of expenditure 核准开支预算 >_R,^iH"  
approved overseas insurer 核准海外保险人 |=R@nn   
approved overseas trust company 核准海外信托公司 HF(pC7/a:  
approved pooled investment fund 核准汇集投资基金 u"WqI[IV  
approved provident fund scheme 认可公积金计划 o75Hit  
approved provision 核准拨款 I_QWdxn  
approved redeemable share 核准可赎回股份 zk\YW'x|r  
approved regional stock 认可地区性证券 c34s(>AC  
approved retirement scheme 认可退休金计划 = JE4C9$,  
approved subordinated loan 核准附属贷款 yeI((2L@E2  
arbitrage 套戥;套汇;套利 =f FTi1]/h  
arbitrageur 套戥者;套汇者 A6ar@$MZ  
arbitrary amount 临时款项 l1<]pdLTR  
arrangement 措施;安排;协定 >bgx o<  
arrears 欠款 FLWQY,  
arrears of pay 欠付薪酬 MST\_s%[  
arrears of revenue 逾期未收税款;逾期未收的帐项 e}F1ZJz  
articles of association 组织章程;组织细则;组织章程细则 vKX6@eg"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /w5~ O:  
ascertainment of profit 确定利润 \=3fO(  
"Asia Clear" “亚洲结算系统” 4&)4hF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A>0wqT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G<dWh.|`=  
Asian Development Fund [ADF] 亚洲发展基金 bcVzl]9  
Asian dollar bond 亚洲美元债券 @<^_ _."  
Asian dollar market 亚洲美元市场 .>/Tc  
Asian dollar rate 亚洲美元利率 e!eUgD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [xm{4Ba2X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,McwPHEMB  
asked price 沽盘;喊价;索价;卖方报价 -W6r.E$mC  
assessable income 应评税入息 r~<I5MZY  
assessable loss 应评税亏损 >v r! 3  
assessable profit 应评税利润 do-mkvk  
assessable value 应评税值 KNI* :  
assessed profit 估定利润 7W7!X\0Y  
assessed value 经评估价值 ?PpGBm2f*  
assessment 评税;评定;估价;评税单 1\hh,s  
assessment number 评税编号;估价编号 @i" ^b  
assessment of additional tax 补加税评税 834E ]2  
assessment of performance 业绩评估;实绩评价 I: j!A  
Assessor 评税主任 7Ud  
asset price bubbles 资产价格泡沫 JGLjx"Y  
asset-backed securities 具资产保证的证券 2r 0u[  
assets accretion 资产增值 QH) uh"  
assets and liabilities 资产与负债 z?b[ 6DLV;  
assets betterment statement 资产递增表;资产改进表 Boi?Bt  
assets lending 实物放款;有抵押贷款 =Wgz\uGJ  
assets of the company passing on the death 死者去世时转移的公司资产 }mhD2'E  
assets pledged as security for liabilities 用作负债抵押的资产 c:$W5j('Z  
assets portfolio 资产投资组合 Eps2  
assets price 资产价格 qGH s2Og  
assets quality 资产质素 xs'vd:l.Pp  
assets realization 资产变现 ~9tPT 0^+  
assets refinancing arrangement 资产再集资安排 hwon ^?  
assets securitization 资产证券化 Y[\ZN  
assets situated outside Hong Kong 在香港以外地方的资产 t V]BcDp  
assets stripping 削减资产;拆卖资产 a4B#?p  
assets value 资产值 nMBKZ  
assignee 承让人 t9Sog~:'  
assignment 转让;转让书;转让契  {[i 37DN  
assignment of interest 权益转让 N1pw*<&  
assignment of letters patent and trade mark 专利证书及商标转让 G#|`Bjv"aP  
assignment of property 物业转让;物业转让书 xe=/T# %  
assignment right 转让权 Zy<gA >  
assignor 转让人 H*h7Y*([  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 C2Pw;iK_t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]V`L\  
associate member 附属会员 :X66[V&eH  
associated body corporate 相联法人团体 L{2KK]IF  
associated company 相联公司;联属公司 ~boTh  
associated corporation 相联法团 O6P{+xj$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9"#,X36  
公认会计师公会〔英国〕 (|*CVI;  
Association of Futures Exchange Brokers 香港期货经纪协会 O< \i{4}}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 IpRdGT02  
association of underwriters 承保人组织 `Tt;)D  
assumption of control 接管 ~S$\ PG4  
assurance 担保;保险;转易;转易书 {dbPMx  
assurance of interest 权益的转易 A<+veqb4  
at 19XX price 按一九XX年价格计算 C `>1x`n  
at a discount 按赔价计算;按贴水价格计算;打折扣 Hp@nxtKxW  
at a premium 按溢价计算;按升水价格计算 1&wI*4  
at call 通知付款;按通知 5Y#W$Fx($R  
at constant market price 按固定市价计算 |$)+h\h  
at constant price 按固定价格计算 YyF=u~l  
at cost 按成本计算 l-} );zH74  
at current market price 按当时市价计算;按现时市价计算 '/ >7pB  
at current price 按当时价格计算;按现时价格计算 HqZ3]  
at factor cost 按要素成本计算;按生产要素成本计算 (PM!{u=  
at money-of-the-day price 按付款当日价格计算 ??7c9l5,  
at or better 按指定或较佳价位〔买卖指令〕 Avc9W[4  
at par 按面值计算;平价 T+0Z2H  
at sight 见票即付 \QZ~w_  
at the close 按收市盘 Zdm7As]  
at the opening 按开市盘 +W8L^Wl  
attestation 见证;见证条款 9k`}fk\M  
at-the-money option 平价期权 >7[o=!^:4  
attorney 受权人;受托代表人 &`9p.  
attornment 新拥有人承认书 f\{ynC2m  
attributable profit 可归属利润 uxjx~+qFd  
attributable share value 可归属股份价值 }1sFddGVt  
Auckland Stock Exchange 奥克兰证券交易所 t.ci!#/d  
auction 拍卖 S=N3qBH6  
auctioneer 拍卖商 ZliJc7lss  
audit 审计;核数 xe!([^l&  
Audit Commission 审计署 1h[xVvo<L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ==?!z<I.d  
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〕 'Y%@fZf x  
audit review 帐目审查 >p[skN   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !L=RhMI  
audited account 审计帐目;经审计的帐目 (9phRo)>  
audited annual account 经审计的周年帐目 q9^6A90  
audited balance sheet 经审计的资产负债表 \?VNr2   
auditor 核数师;核数主任;审计师 mk'$ |2O  
auditor's certificate 核数师证明书;审计师证明书 a  St  
auditor's report 核数师报告;审计师报告 \%! t2=J!  
Aussie bond 澳元债券 :9O"?FE  
austerity budget 紧缩预算 ?##3E, /"9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v"K #  
Australia All Ordinaries Index 澳洲所有普通股票指数 X;vfbF   
Australian Dollar [AUD] 澳元 ALOS>Bi&  
Australian Options Market 澳大利亚期权市场 : CR1Oy9  
Australian Securities Commission 澳洲证券事务监察委员会 EW:tb-%`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tS@J)p+_(  
Australian Stock Exchange 澳大利亚证券交易所 P#ro;3S3y  
Austrian Schilling [ATS] 奥地利先令 ayR;|S  
authentication 认证;鉴证 !gKz=-C  
authority to purchase 委托购买证;委购书 w9W0j  
authorization 认可;核准;授权;授权书 w~n7l97Pw  
authorization by direction 指示授权 l )m]<E X  
authorization by instruction 指令授权 &W|r P(  
authorization by warrant 令状授权 M#?^uu'  
authorization of unit trust 单位信托的认可 t'.oty=  
authorized agent 指定代理人 NF0=t}e  
authorized capital 法定资本 #@v$`Df<  
authorized clerk 出市员 {$ (X,E  
authorized dealer 认可交易商 -UMPt"o  
authorized financial institution 认可财务机构 ?L'4*S]  
authorized fund 认可基金 D rMG{Yiu  
authorized fund house 获授权的基金公司;认可基金公司 \LI 2=J*  
authorized institution 认可机构 bY>JLRQJ-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5YW.s   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )dMXn2O  
authorized insurer 获授权保险人;获认可承保人 ZnVx 'Y  
authorized investment 特准投资项目 nG+L'SmI  
authorized person 获授权人 iax6o+OG|  
authorized representative 获授权代表 t]QGyW A]  
authorized share capital 法定股本 Tam\,j  
automated quotation system 自动报价系统 KkF3E*q\H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D{J+}*y  
自动交易系统〔香港期货交易所有限公司〕 V.f'Cw  
automatic adjustment mechanism 自动调整机制 mH/$_x)o  
automatic adjustment system 自动调整系统 6 pQbh*  
Automatic Clearing House 自动票据交换所 aV6l"A]  
automatic exchange rates accumulation system 自动化汇率累集系统 pEn3:.l<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bB#6Xx  
automatic teller machine [ATM] 自动柜员机 L 2Z9g`>  
autopay 自动转帐 gEBwn2  
available assets 可用资产 ' >F_y t9  
available fiscal reserve 现存财政储备 x|6# /m  
available profit 可用利润 ,M)NC%0X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 51Nh"JTy  
average 平均;平均数;海损 EXrOP]Kl  
average basic salary 平均基本薪金 :6 \?{xD  
average consumer expenditure 平均消费开支;一般消费开支 2S{IZ]  
average cost 平均成本 ;44?`[oP  
average cost of land production 增辟土地平均成本 qDPpGI-Y2e  
average daily turnover 平均每日成交额 oV 7A"8L^a  
average daily wage rate 平均每日工资率 ` s}v6  
average expenditure pattern 平均开支模式 pR VL}^Rk  
average growth rate 平均增长率 )t/[z3rn  
average net fixed assets 固定资产平均净值 | gou#zi  
average of relatives 相对价格平均数 X`QfOs#\  
average price 平均价格 "E><:_,\  
average propensity to consume 平均消费倾向;一般消费倾向 ,iUYsY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 gkN|3^  
average rate 平均率 OcBn1k.  
average revenue 平均收入;平均收益 z+J4XpX0,  
average stock 平均库存;平均存货 'aWzam>  
average yearly rent 平均年租 SLiQHWw*J  
avoidance of double taxation 避免双重课税 &;)6G1X1  
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 p^LUyLG`  
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