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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: WHV]H  
A share A股;甲类股份 G 4jaHpPi  
abatement of tax 减税;减扣免税额 B!Ss 35<  
ABN AMRO Bank N.V. 荷兰银行 ;'\{T#5)  
above-the-line expenditure 线上项目支出;经常预算支出 *mqoyOa  
above-the-line receipt 线上项目收入;经常预算收入 >3S^9{d  
ABSA Asia Limited 南非联合亚洲有限公司 7qyv.{+  
absolute change 绝对数值变更 _;A?w8z  
absolute expenditure 实际开支 YWf w%p?n"  
absolute guideline figure 绝对准则数字 y=L9E?  
absolute interest 绝对权益 H:~41f[  
absolute order of discharge 绝对破产解除令 8Nr,Wq  
absolute profit margin 绝对利润幅度 y6[^I'kz  
absolute value 实值;绝对值 JsOu *9R  
absolutely vested interest 绝对既得权益 Eua\N<!aai  
absorbed cost 已吸收成本;已分摊成本 Q( WE.ux)<  
absorption 吸收;分摊;合并 K%Sy~6iD&  
absorption rate 吸收率;摊配率;分摊率 S?Y,sl+A:  
ACB Finance Limited 亚洲商业财务有限公司 ~%6GF57gC  
acceptable form of reciprocity 合理的互惠条件 Q%xvS,oI  
acceptable rate 适当利率;适当汇率 $/sQatic  
acceptance agreement 承兑协议 "}"Bvp^  
acceptance for honour 参加承兑  TP6iSF  
acceptor 承兑人;接受人;受票人 29 +p|n  
acceptor for honour 参加承兑人 (_}w4N#  
accident insurance 意外保险 N Fc@Kz<H  
Accident Insurance Association of Hong Kong 香港意外保险公会 /<(d.6T[}:  
accident insurance scheme 意外保险计划 ar0y8>]3  
accident year basis 意外年度基准 =h~\nTN  
accommodation 通融;贷款 &^HqbLz  
accommodation bill 通融票据;空头票据 G/F0 )M  
accommodation party 汇票代发人 }&Eb {'  
account balance 帐户余额;帐户结余 ))M; .b.D  
account book 帐簿 { r9fKA  
account collected in advance 预收款项 W_zv"c  
account current book 往来帐簿 WQ\H 2go  
account of after-acquired property 事后取得的财产报告 DR."C+  
account of defaulter 拖欠帐目 >*TFM[((Y)  
account payable 应付帐款 vW\#2[j[  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4{d`-reHg  
account receivable 应收帐款 QyJ2P{z  
account receivable report 应收帐款报表 (6C%w)8'  
account statement 结单;帐单;会计财务报表 FFTh}>>  
account title 帐户名称;会计科目 k+^-;=u 6<  
accountant's report 会计师报告 t3TnqA  
Accountant's Report Rules 会计师报告规则 a0Y/,S*K  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ! H)D@,@&  
Accounting Arrangements 《会计安排》 !6t ()]  
accounting basis 会计基础 /f!CX|U  
accounting by Official Receiver 破产管理署署长呈交的帐目 @"*8nV#  
Accounting Circular 《会计通告》 l \=M'D  
accounting class 会计类别 LB<,(dyh  
accounting date 记帐日期;会计结算日期 l vuoVINEp  
accounting for money 款项核算 c}nXMA^^  
Accounting Officer 会计主任 L0_qHLY  
accounting period 会计报告期;会计期 OUY 65K  
accounting policy 会计政策;会计方针 ( }DCy23  
accounting practice 会计惯例 :*wnO;eN  
accounting principle 会计准则 mVYLI!n}0#  
accounting record 会计记录 4\%0a,\^  
accounting report 会计报告 P:z5/??2S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zwAkXj  
Accounting Society of China 中国会计学会 _kR,R"lh  
accounting statement 会计报表 7o$4ov;T  
accounting system 会计制度;会计系统 l$%mZl  
accounting transaction 会计事项;帐务交易 GS^U6Xef  
accounting treatment 会计处理 q%u;+/|l  
accounting year 会计年度 u!([m; x|  
accretion 增值;添加 su~_l[6  
accrual 应计项目;应累算数目 L#'B-G4&y  
accrual basis 应计制;权责发生制 ^O cM)Z6h  
accrual basis accounting 应计制会计;权责发生制会计 W/O&(t  
accrue 应累算;应计 Z8 \c'xN  
accrued benefit 应累算利益 YuWsE4$  
accrued charges 应计费用 C7ZU)MEUd/  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z5/g\G[  
accrued expenses 应累算费用 e[t+pnRh  
accrued interest payable 应付利息;应计未付利息 6x*u S~'  
accrued interest receivable 应收利息;应计未收利息 pn6 e{   
accrued right 累算权益 Hu .e@7  
accruing profit 应累算的利润 /J8'mCuC.  
accumulated fiscal reserve 累积财政储备 '-F }(9M  
accumulated profit 累积利润;滚存溢利 &e\A v.n@-  
accumulated reserve 累积储备 $7{V+>  
accumulation of surplus income 累积收益盈余 {1^9*  
acquired assets 既得资产 u$c)B<.UR  
acquisition 收购;购置;取得 p]*BeiT#n%  
acquisition cost 购置成本 ;;E "+.  
acquisition expenses 购置费用 ;Ry )^5Q  
acquisition of 100% interest 收购全部股权 z.f~wAT@<  
acquisition of control 取得控制权 2}P<}-?6  
acquisition of fixed assets 购置固定资产 'l$<DcBj  
acquisition of shell “买壳” Ak!l}d  
acquisition price 收购价 A &i  
act of God 天灾 7Zl- |  
acting partner 执事合伙人 hB#z8D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Z6<vLc  
active partner 积极参与的合伙人 {0fQ"))"  
active trading 交投活跃 n/_cJD \  
actual circulation 实际流通 u 89u#gCAC  
actual cost 实际成本 Xp]tL3-p  
actual expenditure 实际开支;实际支出 *N"bn'>3  
actual income 实际入息;实际收入;实际收益 3IqYpK(s  
actual market 现货市场 P7n+@ L$  
actual price 现货价;实际价格 |qS<{WZ!h  
actual profit 实际利润 y%CaaK=V3  
actual quotation 实盘;实际价位;实际报价 * pN,@ZV$  
actual year basis 按实际年度计算 RltG/ZI  
actuals 实货 'J^E|1P  
actuarial investigation 精算调查 .S&S#}$/]  
actuarial principle 精算原则 v_*E:E  
actuarial report 精算师报告 kI974:e42  
Actuarial Society of Hong Kong 香港精算学会 YX+Da"\  
actuarial valuation 精算师估值 /8baJ+D"4\  
actuary 精算师 S8+Xk= x  
ad referendum agreement 暂定协议;有待覆核的协定 CCJ!;d;&87  
ad valorem duty 从价税;按值征税 /#?lG`'1  
ad valorem duty system 从价税制 QKYGeT7&Y'  
ad valorem fee 从价费 9k_3=KS3N  
ad valorem tariff 从价关税 euHX7  
additional allowance 额外免税额 ;8UHnhk_O  
additional amount for unexpired risk 未过期风险的额外款额 2U6j?MyH2  
additional assessable profit 补加应评税利润 yi3@-  
additional assessment 补加评税 @>'.F<:P<  
additional commitment 额外承担 K;2tY+I  
additional commitment vote 额外承担拨款 |5SYKA7CS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RaFk/mSw  
additional dependent parent allowance 供养父母额外免税额 5B{O!SNd  
additional provision 额外拨款 n$ye:p>`-  
additional stamp duty 附加印花税 Z3=DM=V;v  
additional tax 补加税罚款;补加税款 EJYfk?(B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 xq',pzN  
adjudged bankrupt 被裁定破产 -`6O(he  
adjudicated bankrupt 裁定破产人 <Tr_,Ya{9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7~[1%`  
adjudication of bankruptcy 裁定破产;宣告破产 4 Yq|Z  
adjudication of insolvency 裁定无力偿还债务 zO`54^  
adjusted actual 经调整的实数;调整后的实数 u]P0:)tS.  
adjusted current assets 经调整的流动资产;调整后的流动资产 /ve8);cH\  
adjusted figure 经调整的数字;调整后的数额 VIL #q  
adjusted liabilities 经调整的负债;调整后的负债 Ml8'=KN_  
adjusted loss 经调整的亏损;调整后的亏损 ANh5-8y  
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 >\b=bT@iM  
adjusted profit 经调整的利润;调整后的利润 2s,wC!',  
adjusted surplus 经调整的盈余额;调整后的盈余额 >S5:zz\  
adjusted value 经调整的价值;调整后的价值 W`] ,  
adjustment 调整;修订;理算〔保险〕 8Pklw^k   
adjustment centre 调剂中心 RRy3N )HR  
adjustment lag 调整过程的时间差距;调整时差 Fs7/3  
adjustment mechanism 调整机制 >G<AyS&z*  
adjustment of loss 亏损调整 zH8l-0I+$  
adjustment process 调整过程;调整程序 Y3jb 'S4(  
adjustment range 调整幅度 DUiqt09`~  
administered exchange rate 受管制汇率 fL4F ~@`9l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =8 d`qS"  
administration expenses 行政费用 ): C4"2l3  
administration fee 手续费;行政费 {{ M?+]p,^  
administration in bankruptcy 破产管理 +0;n t  
administration order 遗产管理令 F(/^??<5  
administrator 管理人;遗产管理人 Owalt4}C  
administrator of the estate 遗产管理人 +vfk+6  
admission of debt 债项承认书 4RsV\Y{FN  
admission of proof 接纳债权证明 &;7\/m*W1  
advance 放贷款项;垫付款项;预支款项;预付款项 C( C4R+U  
advance account 暂支帐目;预付款帐户 z%t>z9hU  
advance compensation 预付补偿金 +u*WUw! %  
advance from shareholder 股东垫款 bU1UNm`{C  
advance pending reimbursement 预支以待日后付还 ?lCKZm.,(-  
advanced economy 先进经济体系 ( 3IM7  
advancement 预付;预付财产 6l IFxc  
advances warrant 垫款令 M")v ph^  
advancing 贷出 @#ih;F  
adverse balance 逆差 Y;S+2])R2  
adverse exchange 逆汇 PL<q|y  
advertisement addressed to shareholders 在报章刊登的致股东通告 *nDyB. (  
advice for collection 托收通知书 f+Nq?GvwBQ  
advice of drawing 提款通知书;汇票通知书 CDei+ q  
advice of payment 付款通知 iUqL /  
Advisory Committee [Securities and Futures Commission] I'G$:GX  
谘询委员会〔证券及期货事务监察委员会〕 AEm?g$a  
Advisory Committee on Diversification 经济多元化谘询委员会 ;5-Sn(G  
affidavit 誓章;遗产申报誓章 kc `Q- N}  
affidavit of no receipt 述明无收款的誓章 %VsuG A  
affiliate 联号;联营公司;附属公司 D %~s  
affiliated company 附属公司;联号;联营公司 >1xlP/4jx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 he&*N*of:  
affordability 负担能力 M~;Ww-./  
African Development Bank [AfDB] 非洲开发银行 hRSRz5 J}  
after-acquired property 事后取得的财产 t#oJr2  
after-hours dealing 市后交易 zzy%dc  
after-tax profit 税后盈利;税后利润;税后溢利 3]0ETcT  
agency agreement 代理协议 MTBN&4[  
agency expenses 代理机构的开支 ?G+v#?A  
agency fee 代理费 T>d-f=(9KH  
Agency Law 《代理法》 $I!vQbi  
agent 代理人;承销人 cEO g  
agent of company 公司代理人 ~P|YAaFx  
agent's fee 代理人费;经纪费 !0ySS {/  
aggregate 总计;总数;总体数字 E>xdJ  
aggregate amount 总款额;总额 @rkNx@[~  
aggregate assets and liabilities 总体资产与负债 LJYFz=p "  
aggregate at constant price 按固定价格计算的总体数字 K~AQ) ]pJI  
aggregate demand 总需求 ge?1ez2  
aggregate gross position 总持仓量 +LV~%?W  
aggregate limit 总限额 ZeF PwW  
aggregate of salaries tax 合计薪俸税 #Zk6   
aggregate performance 总体表现;总体业绩 %0@Jm)K^  
aggregate supply 总体供应 L m"a3Nb  
aggregate surplus 总盈余 P-[6xu+]  
aggregate total 整体总额 SfQ ,uD6  
aggregate value 总值;合计价值 )(b]-  )  
aggregated basis 合计基准 i3s-l8\\z  
aggregated net chargeable income 合计应课税入息实额 $/nU0W  
aggregation 合并计算;合计;总和 =:mD)oX*  
aggregation of incomes of husband and wife 夫妇入息合并计算 &%L1n?>Q}  
aggregation of property 财产的总和 ^rjICF e  
agio 差价;贴水 \kZxys!4  
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》 cF3V{b|bU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $`x4|a8-  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 WMZ&LlB%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (}vi"mCeW  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )U e9:e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment > y"V%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 aGx`ec*t  
agreement for a settlement 授产协议 5`*S'W}\>  
agreement for assignment 转让协议 K+TRt"W8&s  
agreement for sale 售卖协议;买卖协议 dGMBgj  
agreement for sale and purchase 买卖协议 ]$!-%pNv  
agreement for the payment of interest 支付利息协议 {LVii}<  
agreement for the repayment of money 还款协议 { :'#Ts<  
agreement of reinsurance 再保险协议 C^XJE1D.  
Agricultural Bank of China 中国农业银行 #g\O*oYaw  
air passenger departure tax 飞机乘客离境税 >7B6iR6N  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 su>GeJiPW  
airport tax 机场税 5Q,#Co  
alcohol duty 酒精税 ?@6N EfQf  
alienation 让与;让渡;转让 y[oc^Zuo  
alimony 生活费;赡养费 q>X#Aaib  
All Ordinaries Index [AOI] 所有普通股指数 nJY#d;  
all risks 全险;综合险 7"w r8  
All Sales Record for Stock Market 《股票市场成交报告》 L+7L0LbNU  
Allied Capital Resources Limited 新联财务有限公司 TB\#frG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EyA}  
allocation letter 拨款信件 ie{9zO<d  
allocation of fund 分配款项;预留款项 kUUeyq  
allocation of profit 利润分配;溢利分配  v4=9T<[  
allocation warrant 拨款令 i]a 5cn  
allotment 分配;配股 rg)>ZHx  
allotment notice 股份配售通知;配股通知 .Ebg>j:\  
allotment of shares 股份分配 AK%`EsI^  
allowable 可获宽免;免税的 l_5]~N  
allowable business loss 可扣除的营业亏损 SwpS6  
allowable expenses 可扣税的支出 g"c\ouSY  
allowance 免税额;津贴;备抵;准备金 4,!#E0  
allowance for debts 债项的免税额 Hly2{hokq  
allowance for depreciation by wear and tear 耗损折旧免税额 f1y3l1/  
allowance for funeral expenses 殡殓费的免税额 f/&gR5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vzM8U>M  
allowance for repairs and outgoings 修葺及支出方面的免税额 L,M=ogdb  
allowance to debtor 给债务人的津贴 XCCN6[[+  
alteration of capital 资本更改 I9rWut@+  
alternate trustee 候补受托人 wO/}4>\  
amalgamation 合并 ZH;VEX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W2P(!q>r]  
ambit of charges 征税范围;收费范围 cm@q{(r  
amended valuation 经修订的估值 ?%dsY\  
American Commodities Exchange 美国商品交易所 ET;YAa*  
American Express Bank Limited 美国运通银行 C;];4[XR  
American Stock Exchange 美国证券交易所 d5T M_ C  
amortization 摊销 ~CCRs7V/L  
amount due from banks 存放银行同业的款项 1p=^I'#  
amount due from banks abroad 存放海外银行同业的款项 Md mS  
amount due from holding companies 控股公司欠款 {.qeVE{  
amount due from local banks 存放本港银行同业的款项 G?)NDRM  
amount due to banks 银行同业的存款 n*{aN}auJ  
amount due to banks abroad 海外银行同业的存款 ?j9J6=2  
amount due to holding companies 控股公司存款 9`]Gosz  
amount due to local banks 本港银行同业的存款 ~VYZu=p  
amount due to outport banks 外埠银行同业的存款 cw|3W]  
amount for note issue 发行纸币的款额 *UhYX)J  
amount of bond 担保契据的款额 uOUgU$%zqH  
amount of consideration 代价款额 UJMM&  
amount of contribution 供款数额 4<[,"<G~3  
amount of indebtedness 负债款额 ?-%Q[W  
amount of principal of the loan 贷款本金额 L|pMq!@J  
amount of rates chargeable 应征差饷数额 8Y?zxmwn]  
amount of share capital 股本额 N^z4I,GV(  
amount of sums assured 承保款额 kN_ i0~y@-  
amount of variation 变动幅度 o|O730"2F  
amount of vote 拨款数额 z)p( l!  
amount payable 应付款额 j>Wb$p6S  
amount receivable 应收款额 c u*8,*FU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6RV42r^pf  
analysis 分析 A?V}$PTlx  
ancillary risk 附属风险 6U~AKq"+f  
annual account 周年帐目;周年帐目报表;年度决算;年结 E7X6Shng  
annual accounting date 年结日期 A Gu#*,K  
annual allowance 每年免税额;年积金;年度津贴;年津 15dhr]8E  
annual balance 年度余额 Yci>'$tQ  
annual disposable income 每年可动用收入 sh;DCd  
annual estimates 周年预算 MIma:N_c  
annual fee 年费 UtPFkase  
annual general meeting 周年大会 nX%b@cOXj  
annual growth rate 年增率;每年增长率 uqy&P S  
annual long-term supplement 长期个案每年补助金 =f0qih5.4  
annual pensionable emolument 可供计算退休金的年薪 C'$w*^me  
annual report 年报 4'u +%6+__  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9MP_#M7  
annual return 周年报表;周年申报表;每年报税表格 55Z)*JMv  
Annual Return Rules 《周年报表规则》 Nc;cb  
annual review of consumer prices 每年消费物价回顾 d1CQ;,Df<  
annual roll-forward basis 逐年延展方式 @9#l3  
annual salary 年薪 ~ +DPq|-O  
annual statement 年度报表;年度决算表 j"=F\S&!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mbT4K8<^  
annuitant 年金受益人 XzLB#0  
annuity 年金 DS;,@$N_N  
annuity contract 年金合约 X<G"Ga L  
annuity on human life 人寿年金 `|kW%L4  
antecedent debt 先前的债项 1OI/!!t1$  
ante-dated cheque 倒填日期支票 .5$"qb ?  
anticipated expenditure 预期开支 R(p`H}^  
anticipated net profit 预期纯利 TL u+5f  
anticipated revenue 预期收入 0C!f/EZK  
anti-inflation measure 反通货膨胀措施  wO<.wPa`  
anti-inflationary stance 反通货膨胀立场 N)yCGo  
apparent deficit 表面赤字 oVlh4"y#Lf  
apparent financial solvency 表面偿债能力 EZs"?A  
apparent partner 表面合伙人 zI-]K,!  
application for personal assessment 个人入息课税申请书 Gbj^oo  
application of fund 资金应用 vYl2_\,Y?  
application to release as liquidator and to destruct the books of accounts and documents }fC=  
申请免除清盘人职务及毁灭帐簿与文件 ~]f6@n  
appointed actuary 委任精算师 Q$,AQyBlqc  
appointed auditor 委任核数师;委任审计师 RZMR2fP%  
appointed trustee 委任的受托人 X5U#^^O$E%  
appointer 委任人 {:=sCY!  
apportioned pro rata 按比例分摊 [}>!$::Y  
apportionment 分配;分摊 \dAs<${(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -sjyv/%_  
apportionment formula 分摊方程式 )LC"rSNx%  
apportionment of estate duty 遗产税的分摊 ,X`w/ 2O  
appraisal 估价;评估 ya3k;j2C  
appreciable growth 可观增长 YMSZcI  
appreciable impact 显着影响 ,J;Cb}  
appreciable increase 可观增长 @!'rsPrI  
appreciation 增值;升值 CghlyT  
appreciation against other currencies 相对其他货币升值 \-?0ab3Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L5[{taZ,  
appreciation tax 增值税 ehTrjb3k  
appropriation 拨款;拨用;拨付 KC+jHk  
appropriation account 拨款帐目 ' % d-  
Appropriation Bill 拨款法案 Gxhr0'  
appropriation-in-aid system 补助拨款办法 _v6x3 Z  
approved assets 核准资产 TXL!5, X_  
approved basket stock 认可一篮子证券 m&MAA^I  
approved budget 核准预算 jouA ]E  
approved charitable donation 认可慈善捐款 &&PXWR!%]  
approved charitable institution 认可慈善机构 lcVZ 32MQ  
approved currency 核准货币;认可货币 px${ "K<  
approved estimates 核准预算 .9NYa|+0  
approved estimates of expenditure 核准开支预算 n2A ; `=  
approved overseas insurer 核准海外保险人 k\76`!B  
approved overseas trust company 核准海外信托公司 i(qZ#oN  
approved pooled investment fund 核准汇集投资基金 X'uQr+p^  
approved provident fund scheme 认可公积金计划 <aQ<Wy=\  
approved provision 核准拨款 T W#s)iDi  
approved redeemable share 核准可赎回股份 `!(I Q&  
approved regional stock 认可地区性证券 J?#Xy9dz  
approved retirement scheme 认可退休金计划 MCO2(E-  
approved subordinated loan 核准附属贷款 ,ZV>"'I:  
arbitrage 套戥;套汇;套利 7Is:hx|:  
arbitrageur 套戥者;套汇者 ]9 $iUA%Ef  
arbitrary amount 临时款项 a^o'KN{  
arrangement 措施;安排;协定 ;mT  
arrears 欠款 +)xjw9b  
arrears of pay 欠付薪酬 *fCmZ$U:{  
arrears of revenue 逾期未收税款;逾期未收的帐项 q0C%">>1 #  
articles of association 组织章程;组织细则;组织章程细则 d/Sw.=vq  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @WCA 7DW!  
ascertainment of profit 确定利润 }]i.z:7+  
"Asia Clear" “亚洲结算系统”  Q}9!aB,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |:w)$i& *  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I>EEUQR/$H  
Asian Development Fund [ADF] 亚洲发展基金 ^UCH+C yl  
Asian dollar bond 亚洲美元债券 G^|!'V  
Asian dollar market 亚洲美元市场 6Ki!j<  
Asian dollar rate 亚洲美元利率 +)hxYLk&I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uf^HDr r<L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `r'$l<(4WV  
asked price 沽盘;喊价;索价;卖方报价 $ \+x7"pI  
assessable income 应评税入息 \483S]_-z{  
assessable loss 应评税亏损 N:q\i57x  
assessable profit 应评税利润 NkV81?  
assessable value 应评税值 A?bqDy  
assessed profit 估定利润 hd*GDjmRQ/  
assessed value 经评估价值 B:Y F|k}T  
assessment 评税;评定;估价;评税单 W{%X1::q$  
assessment number 评税编号;估价编号 Vk> &  
assessment of additional tax 补加税评税 n$ rgJ  
assessment of performance 业绩评估;实绩评价 Xub*i^(]  
Assessor 评税主任 b:5-0uxjs  
asset price bubbles 资产价格泡沫 jM}(?^@  
asset-backed securities 具资产保证的证券 n)0M1o#  
assets accretion 资产增值 fK^W6)uuV  
assets and liabilities 资产与负债 s:k ?-u@  
assets betterment statement 资产递增表;资产改进表 Lb?WhjqZ  
assets lending 实物放款;有抵押贷款 }Y^o("c(  
assets of the company passing on the death 死者去世时转移的公司资产 bvOnS0,y  
assets pledged as security for liabilities 用作负债抵押的资产 k!ID  
assets portfolio 资产投资组合 %8H$62w]  
assets price 资产价格 uPq@6,+  
assets quality 资产质素 to'CuPkT  
assets realization 资产变现 ypgM&"eR  
assets refinancing arrangement 资产再集资安排 Uc,MZV4  
assets securitization 资产证券化 0xx4rp H  
assets situated outside Hong Kong 在香港以外地方的资产 <+-=j  
assets stripping 削减资产;拆卖资产 n2 can  
assets value 资产值 q9wObOS$  
assignee 承让人 *c\XQy  
assignment 转让;转让书;转让契 ?fN6_x2e3  
assignment of interest 权益转让 's.e"F#  
assignment of letters patent and trade mark 专利证书及商标转让 NB4 Q,iq$  
assignment of property 物业转让;物业转让书 UZdGV?o ?  
assignment right 转让权 K {kd:pr  
assignor 转让人 $q*a}d[Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 80=LT-%#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t`="2$NO  
associate member 附属会员 "IB36/9  
associated body corporate 相联法人团体 LZb<-vK"y  
associated company 相联公司;联属公司 3%+!qm  
associated corporation 相联法团 {P_i5V?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \%&A? D  
公认会计师公会〔英国〕 :C>iV+B j  
Association of Futures Exchange Brokers 香港期货经纪协会 C1fd@6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b}DC|?~M  
association of underwriters 承保人组织 gW<6dP'v  
assumption of control 接管 otdRz<C  
assurance 担保;保险;转易;转易书 z4 <_>)p  
assurance of interest 权益的转易 Oi'y0S~ g  
at 19XX price 按一九XX年价格计算 R7"7 Rx   
at a discount 按赔价计算;按贴水价格计算;打折扣 Ab]tLz|Z  
at a premium 按溢价计算;按升水价格计算 lu00@~rx/  
at call 通知付款;按通知 -wrVEH8  
at constant market price 按固定市价计算 Qd~z<U l  
at constant price 按固定价格计算 \vJ0Mhk1  
at cost 按成本计算 wAw1K2d  
at current market price 按当时市价计算;按现时市价计算 7H09\g&  
at current price 按当时价格计算;按现时价格计算 c:e3hJ  
at factor cost 按要素成本计算;按生产要素成本计算 PZQAlO,  
at money-of-the-day price 按付款当日价格计算 ^.R!sQ  
at or better 按指定或较佳价位〔买卖指令〕 eKy!Pai  
at par 按面值计算;平价 w\MWr+4  
at sight 见票即付 4/%fpU2  
at the close 按收市盘 t V( WhP  
at the opening 按开市盘 I eJI-lo  
attestation 见证;见证条款 0 @!huk  
at-the-money option 平价期权 :._Igjj$=  
attorney 受权人;受托代表人 8h0CG]  
attornment 新拥有人承认书 z"T+J?V/  
attributable profit 可归属利润 sfipAM  
attributable share value 可归属股份价值 qFK.ULgP`  
Auckland Stock Exchange 奥克兰证券交易所  4pl\qf  
auction 拍卖 \i/HHP[%  
auctioneer 拍卖商 ~&<t++ g  
audit 审计;核数  =   
Audit Commission 审计署 IA<>+NS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vQ* RrHG?c  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 `kJ)E;v;3  
audit review 帐目审查 Pjk2tf0j`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^8EW/$k  
audited account 审计帐目;经审计的帐目 xxyc^\$  
audited annual account 经审计的周年帐目 $cK}Tl q  
audited balance sheet 经审计的资产负债表 A yr ,  
auditor 核数师;核数主任;审计师 p3Qls*  
auditor's certificate 核数师证明书;审计师证明书 #Lpw8b6  
auditor's report 核数师报告;审计师报告 f] #\&"  
Aussie bond 澳元债券 D{s87h  
austerity budget 紧缩预算 QmjE\TcK/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %'ah,2a%  
Australia All Ordinaries Index 澳洲所有普通股票指数 4~3 n =T*  
Australian Dollar [AUD] 澳元 *~g*J^R}  
Australian Options Market 澳大利亚期权市场 1&! i:F#  
Australian Securities Commission 澳洲证券事务监察委员会 (BPO*'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~CT]&({  
Australian Stock Exchange 澳大利亚证券交易所 >G8I X^*sG  
Austrian Schilling [ATS] 奥地利先令 &:5*^1oP  
authentication 认证;鉴证 >t)Pcf|s  
authority to purchase 委托购买证;委购书 z?<B@\~  
authorization 认可;核准;授权;授权书 lHtywZ@%3  
authorization by direction 指示授权 rbnAC*y8'L  
authorization by instruction 指令授权 QK?V^E  
authorization by warrant 令状授权 r@}`Sw]@  
authorization of unit trust 单位信托的认可 t 86w&  
authorized agent 指定代理人 >vp4R`  
authorized capital 法定资本 LT<2 n.S  
authorized clerk 出市员 COsmVQ.  
authorized dealer 认可交易商 d_d&su E  
authorized financial institution 认可财务机构 =TDKU  
authorized fund 认可基金 }< H>9iJ:  
authorized fund house 获授权的基金公司;认可基金公司 jQ;/=9  
authorized institution 认可机构 -'g> i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &muBSQ-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ':fp|m)M  
authorized insurer 获授权保险人;获认可承保人 wv\K  
authorized investment 特准投资项目 I)V=$r{  
authorized person 获授权人 g%l ,a3"  
authorized representative 获授权代表  s[{[pIH  
authorized share capital 法定股本 !Ztqh Xr  
automated quotation system 自动报价系统 CdF;0A9.3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =4MTb_  
自动交易系统〔香港期货交易所有限公司〕 !h4T3sO  
automatic adjustment mechanism 自动调整机制 : c~SH/qS  
automatic adjustment system 自动调整系统 TL2E|@k1]  
Automatic Clearing House 自动票据交换所 TG}owG]]  
automatic exchange rates accumulation system 自动化汇率累集系统 y62f{ks_/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sJ|pR=g)!  
automatic teller machine [ATM] 自动柜员机  >9!J?HA  
autopay 自动转帐 mFF4qbe  
available assets 可用资产 >2znn&g Z  
available fiscal reserve 现存财政储备 ,_u7@Ix  
available profit 可用利润  I8?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Q__CW5&'u  
average 平均;平均数;海损 {ogBoDS  
average basic salary 平均基本薪金 p /-du^:2  
average consumer expenditure 平均消费开支;一般消费开支 *rmC3'}s  
average cost 平均成本 x6`mv8~9Db  
average cost of land production 增辟土地平均成本 H P.=6bJWi  
average daily turnover 平均每日成交额 R>O_2`c  
average daily wage rate 平均每日工资率 H[u9C:}9b  
average expenditure pattern 平均开支模式 gZ4' w`4r  
average growth rate 平均增长率 sNDo@u7  
average net fixed assets 固定资产平均净值 5P\>$N1p  
average of relatives 相对价格平均数 w\acgQ^%e  
average price 平均价格 iT :3e%  
average propensity to consume 平均消费倾向;一般消费倾向 Z?{\34lPj  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6ieul@?*u*  
average rate 平均率 [*^.$s(  
average revenue 平均收入;平均收益 ,gVVYH?qR  
average stock 平均库存;平均存货 E`oA(x7l  
average yearly rent 平均年租 E xhih^[_  
avoidance of double taxation 避免双重课税 MvpJ0Y (  
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 oIE 1j?  
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