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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: h^oH^moq<  
A share A股;甲类股份 gn ?YF`  
abatement of tax 减税;减扣免税额 LjaGyj>)  
ABN AMRO Bank N.V. 荷兰银行 UTCzHh1  
above-the-line expenditure 线上项目支出;经常预算支出 ,l HLH  
above-the-line receipt 线上项目收入;经常预算收入 {)@D`{$  
ABSA Asia Limited 南非联合亚洲有限公司 m`6VKp{YD  
absolute change 绝对数值变更 [i7YVwG4  
absolute expenditure 实际开支 uWjU OJEe  
absolute guideline figure 绝对准则数字  s;Y<BD  
absolute interest 绝对权益 ^.go O]  
absolute order of discharge 绝对破产解除令 Izo!rC  
absolute profit margin 绝对利润幅度 %NajFjBI  
absolute value 实值;绝对值 bik*ZC?E  
absolutely vested interest 绝对既得权益 >(3\k iYS  
absorbed cost 已吸收成本;已分摊成本 cp6WMHLj   
absorption 吸收;分摊;合并 ^Ga&}-  
absorption rate 吸收率;摊配率;分摊率 =X1?_~}  
ACB Finance Limited 亚洲商业财务有限公司 S1b Au <  
acceptable form of reciprocity 合理的互惠条件 *Zbuq8>  
acceptable rate 适当利率;适当汇率 G[Tl%w  
acceptance agreement 承兑协议 cozXb$bBY  
acceptance for honour 参加承兑 _xrwu;o0}  
acceptor 承兑人;接受人;受票人 ,9of(T(~  
acceptor for honour 参加承兑人 rzeLx Wt  
accident insurance 意外保险 /ty?<24ko  
Accident Insurance Association of Hong Kong 香港意外保险公会 B,vOsa"x6`  
accident insurance scheme 意外保险计划 tous#(&pK  
accident year basis 意外年度基准 S8vV!xO  
accommodation 通融;贷款 UE :HMn6  
accommodation bill 通融票据;空头票据 XOy2lJ/  
accommodation party 汇票代发人 w%a8XnW]1  
account balance 帐户余额;帐户结余 GABQUmtH  
account book 帐簿 -rSIBc:$8  
account collected in advance 预收款项 {f DTSr?/  
account current book 往来帐簿 vF4]ux&  
account of after-acquired property 事后取得的财产报告 U \oy8FZ  
account of defaulter 拖欠帐目 kV&9`c+  
account payable 应付帐款 aeP[+I9  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 u[oUCTY  
account receivable 应收帐款 h#qN+qt}  
account receivable report 应收帐款报表 +dW|^I{H}  
account statement 结单;帐单;会计财务报表 "y;bsZBd"  
account title 帐户名称;会计科目 UMMB0(0D  
accountant's report 会计师报告 `bG7"o`  
Accountant's Report Rules 会计师报告规则 9$1)k;ChP/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 9em*r9-  
Accounting Arrangements 《会计安排》 |/`%3'4H  
accounting basis 会计基础 ,EpH4*e  
accounting by Official Receiver 破产管理署署长呈交的帐目 A??@AP[7M  
Accounting Circular 《会计通告》 4n0xE[-  
accounting class 会计类别 /)>S<X  
accounting date 记帐日期;会计结算日期 cYNV\b4-  
accounting for money 款项核算 u0o'K9.r  
Accounting Officer 会计主任 NwlU%{7W6  
accounting period 会计报告期;会计期 _\8qwDg"#e  
accounting policy 会计政策;会计方针 },@^0UH4c  
accounting practice 会计惯例 kH948<fk3  
accounting principle 会计准则 9X}I>  
accounting record 会计记录 )R2XU  
accounting report 会计报告 OJO!FH)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SO f{Hx0C6  
Accounting Society of China 中国会计学会 ZKpvDH'  
accounting statement 会计报表 y 9l*m~  
accounting system 会计制度;会计系统 O4iC]5@  
accounting transaction 会计事项;帐务交易 sLL7]m}  
accounting treatment 会计处理 /JJw 6[ N  
accounting year 会计年度 T7*wS#z)h  
accretion 增值;添加 !#yq@2QX  
accrual 应计项目;应累算数目 ~I=Y{iM  
accrual basis 应计制;权责发生制 O(Jj|Z  
accrual basis accounting 应计制会计;权责发生制会计 !Ng=Yk>3  
accrue 应累算;应计 ~P*4V]L^  
accrued benefit 应累算利益 PWr(*ZP>hI  
accrued charges 应计费用 =8{WZCW5  
accrued cumulative preference share dividend 应累算的累积优先股股息 +A8j@d#:  
accrued expenses 应累算费用 [bz T& o  
accrued interest payable 应付利息;应计未付利息 _BM4>r?\  
accrued interest receivable 应收利息;应计未收利息 jXg  
accrued right 累算权益 BJ}D%nm}  
accruing profit 应累算的利润 P9Q~r<7n  
accumulated fiscal reserve 累积财政储备  .) tSg  
accumulated profit 累积利润;滚存溢利 XMIbUbU k-  
accumulated reserve 累积储备 f9u^R=Ff[  
accumulation of surplus income 累积收益盈余 hT g<*  
acquired assets 既得资产 `# P$ ]:  
acquisition 收购;购置;取得 Me5{_n  
acquisition cost 购置成本 PmpNAVE'  
acquisition expenses 购置费用 z+{,WHjo  
acquisition of 100% interest 收购全部股权 iBg3mc@OO  
acquisition of control 取得控制权 uQ1@b-e`5  
acquisition of fixed assets 购置固定资产 o{:xp r=(  
acquisition of shell “买壳” |*5 =_vF  
acquisition price 收购价 OhZgcUqQ8  
act of God 天灾 =+:{P?*}  
acting partner 执事合伙人 :mppv8bh  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -Z-f1.Dm5  
active partner 积极参与的合伙人 y046:@v(  
active trading 交投活跃 "SxLN 8.:  
actual circulation 实际流通 pKUP2m`MW  
actual cost 实际成本 K5>p89mZ  
actual expenditure 实际开支;实际支出 tRb] 7 z  
actual income 实际入息;实际收入;实际收益 1{x.xi"A/  
actual market 现货市场 SLL3v,P(7  
actual price 现货价;实际价格 4BL;FO  
actual profit 实际利润 #6v27:XK  
actual quotation 实盘;实际价位;实际报价 sic"pn],U  
actual year basis 按实际年度计算 <x pph t<  
actuals 实货 ZUm?*.g\^  
actuarial investigation 精算调查 +n0r0:z0  
actuarial principle 精算原则 p{A}pnjf  
actuarial report 精算师报告 796\jf$  
Actuarial Society of Hong Kong 香港精算学会 %]gTm7 =t  
actuarial valuation 精算师估值 0oZsb\  
actuary 精算师 g#]" hn  
ad referendum agreement 暂定协议;有待覆核的协定 Jzji&A~  
ad valorem duty 从价税;按值征税 f"[J "j8  
ad valorem duty system 从价税制 *D}0 [|O  
ad valorem fee 从价费 7cP@jj  
ad valorem tariff 从价关税 <*ZJaBwWU~  
additional allowance 额外免税额 Kb#4ILA  
additional amount for unexpired risk 未过期风险的额外款额 S^@S%Eg  
additional assessable profit 补加应评税利润 !^#jwRpeN  
additional assessment 补加评税 a]17qMl  
additional commitment 额外承担 7w :ef0S  
additional commitment vote 额外承担拨款 gN8hJG'0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $,=6[T!z+e  
additional dependent parent allowance 供养父母额外免税额 SvM6iZ]  
additional provision 额外拨款 !%+2Yifna  
additional stamp duty 附加印花税 jd]s<C3o  
additional tax 补加税罚款;补加税款 t.8 GT&p  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2"P 99$"  
adjudged bankrupt 被裁定破产 qU2~fNY  
adjudicated bankrupt 裁定破产人 ,_aM`%q?Fj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <P[T!gST  
adjudication of bankruptcy 裁定破产;宣告破产 N[]Hc  
adjudication of insolvency 裁定无力偿还债务 1d"Z>k:mn  
adjusted actual 经调整的实数;调整后的实数 XgN` 7!Z  
adjusted current assets 经调整的流动资产;调整后的流动资产 zLs|tJOVp  
adjusted figure 经调整的数字;调整后的数额 ,j;m!V  
adjusted liabilities 经调整的负债;调整后的负债 )UgX3+@  
adjusted loss 经调整的亏损;调整后的亏损 (s<Dd2&.H  
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 ;7]u!Q  
adjusted profit 经调整的利润;调整后的利润 5,qj7HZF  
adjusted surplus 经调整的盈余额;调整后的盈余额 RpWTpT1  
adjusted value 经调整的价值;调整后的价值 '|]e<Mt-  
adjustment 调整;修订;理算〔保险〕 Q)m4_+,d  
adjustment centre 调剂中心 ? &G`{Ey  
adjustment lag 调整过程的时间差距;调整时差 E1dD7r\  
adjustment mechanism 调整机制 ^'CPM6J  
adjustment of loss 亏损调整 Xp\/YJOibd  
adjustment process 调整过程;调整程序 OMhef,,H  
adjustment range 调整幅度 h^,8rd  
administered exchange rate 受管制汇率 4%4avEa"w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (fNUj4[  
administration expenses 行政费用 v 8T$ &-HJ  
administration fee 手续费;行政费 'w>_+jLT  
administration in bankruptcy 破产管理 YBYZ=,"d  
administration order 遗产管理令 K 8n4oz#z  
administrator 管理人;遗产管理人 >EL)X #e  
administrator of the estate 遗产管理人 hT$~ygQ  
admission of debt 债项承认书 0iULCK  
admission of proof 接纳债权证明 H9h@sSg  
advance 放贷款项;垫付款项;预支款项;预付款项 ^4r73ak/):  
advance account 暂支帐目;预付款帐户 #_lt~^ 6  
advance compensation 预付补偿金 4c oJRqf=  
advance from shareholder 股东垫款 U~h'*nV&  
advance pending reimbursement 预支以待日后付还 xq-17HKs  
advanced economy 先进经济体系 3G.5724,  
advancement 预付;预付财产 :tIC~GG]_)  
advances warrant 垫款令 gmIqT f  
advancing 贷出 /27JevE  
adverse balance 逆差 2LrJ>Mi  
adverse exchange 逆汇 /{wJEuE  
advertisement addressed to shareholders 在报章刊登的致股东通告 \!(  
advice for collection 托收通知书 ul%h@=n  
advice of drawing 提款通知书;汇票通知书 ZX ?yL>4  
advice of payment 付款通知 D3|oOOoG  
Advisory Committee [Securities and Futures Commission] TG}*5Z`  
谘询委员会〔证券及期货事务监察委员会〕 0TfS=scT  
Advisory Committee on Diversification 经济多元化谘询委员会 ;^*Unyt[4]  
affidavit 誓章;遗产申报誓章 4h@Z/G!T3  
affidavit of no receipt 述明无收款的誓章 o,U9}_|A  
affiliate 联号;联营公司;附属公司 JnHo9K2.  
affiliated company 附属公司;联号;联营公司 !d<"nx[2`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k(zsm"<q  
affordability 负担能力 V .os  
African Development Bank [AfDB] 非洲开发银行 O: @}lK+H  
after-acquired property 事后取得的财产 NCxqh<  
after-hours dealing 市后交易 RoCfJ65  
after-tax profit 税后盈利;税后利润;税后溢利 T\Uek-(  
agency agreement 代理协议 iXyO(w4D  
agency expenses 代理机构的开支 F+E|r6'i  
agency fee 代理费 *f,DhT/P  
Agency Law 《代理法》 iX0iRC6f  
agent 代理人;承销人 (D@A74q\'  
agent of company 公司代理人 OB[o2G<0  
agent's fee 代理人费;经纪费 SyAvKd`g  
aggregate 总计;总数;总体数字 &1+X\c+t b  
aggregate amount 总款额;总额 '9c2Q/  
aggregate assets and liabilities 总体资产与负债 qwIa?!8 o  
aggregate at constant price 按固定价格计算的总体数字 4iW'kuK  
aggregate demand 总需求 wApMzZ(X2y  
aggregate gross position 总持仓量 *Zm^ ~Vo  
aggregate limit 总限额 LL|7rS|o  
aggregate of salaries tax 合计薪俸税 ,J`'Y+7W  
aggregate performance 总体表现;总体业绩 AuR$g7z  
aggregate supply 总体供应 d Le-nF  
aggregate surplus 总盈余 .{;Y'Zc14S  
aggregate total 整体总额 ix#epuN  
aggregate value 总值;合计价值 nXjP x@  
aggregated basis 合计基准 F4<O2!V  
aggregated net chargeable income 合计应课税入息实额 ?<G]&EK~~]  
aggregation 合并计算;合计;总和 e/->_T(I  
aggregation of incomes of husband and wife 夫妇入息合并计算 -P&6L\V  
aggregation of property 财产的总和 h3T9"w[  
agio 差价;贴水 9f\/\L  
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》 \rVQQ|l   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7' S@3   
《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》 =)hVn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p7:{^  
《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》 _fZZ_0\Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment WK="J6K5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +7t6k7]c  
agreement for a settlement 授产协议 7}*6#KRG  
agreement for assignment 转让协议 6U^\{<h_c  
agreement for sale 售卖协议;买卖协议 qF 9NQ;  
agreement for sale and purchase 买卖协议 54rkC/B>  
agreement for the payment of interest 支付利息协议 C> [ Uvc  
agreement for the repayment of money 还款协议 ljK rj  
agreement of reinsurance 再保险协议 a>mm+L 8y  
Agricultural Bank of China 中国农业银行 $lhC{&tBV  
air passenger departure tax 飞机乘客离境税 7LO%#No",  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C/(M"j M  
airport tax 机场税 ]v#r4Ert  
alcohol duty 酒精税 c1%H4j4/  
alienation 让与;让渡;转让 *>VVt8*Et  
alimony 生活费;赡养费 _ Ro!"YVX  
All Ordinaries Index [AOI] 所有普通股指数 &W f3~hmo  
all risks 全险;综合险 >5Wlc$bc  
All Sales Record for Stock Market 《股票市场成交报告》 Yq(G;mjM  
Allied Capital Resources Limited 新联财务有限公司 /m!Cc/Hv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z3!f^vAi&  
allocation letter 拨款信件 bFA!=uvA  
allocation of fund 分配款项;预留款项 e@{i  
allocation of profit 利润分配;溢利分配 0oEOre3^%  
allocation warrant 拨款令 191&_*Xb  
allotment 分配;配股 PQ@L+],C  
allotment notice 股份配售通知;配股通知 ORu2V# Z[  
allotment of shares 股份分配 -{`@=U  
allowable 可获宽免;免税的 ;/j= Ny{9  
allowable business loss 可扣除的营业亏损 [!%![E  
allowable expenses 可扣税的支出 `b c;]@"  
allowance 免税额;津贴;备抵;准备金 BL 3gKx.'  
allowance for debts 债项的免税额 EC|'l  
allowance for depreciation by wear and tear 耗损折旧免税额 s}pIk.4ot!  
allowance for funeral expenses 殡殓费的免税额 #z1H8CFL"  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )"+(butI&  
allowance for repairs and outgoings 修葺及支出方面的免税额 !?^b[ nC%  
allowance to debtor 给债务人的津贴 8p-=&cuo\@  
alteration of capital 资本更改 !Ci~!)$z6  
alternate trustee 候补受托人 y^7}oH _  
amalgamation 合并 CR2_;x:0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g@\fZTO  
ambit of charges 征税范围;收费范围 nI0[;'Hn,  
amended valuation 经修订的估值 Tr^nkD{  
American Commodities Exchange 美国商品交易所 [b:e:P 2  
American Express Bank Limited 美国运通银行 :8A!HI}m{  
American Stock Exchange 美国证券交易所 ~q&pF"va8  
amortization 摊销 v:+ ~9w+  
amount due from banks 存放银行同业的款项 !45.puL0  
amount due from banks abroad 存放海外银行同业的款项 ^( Rvk  
amount due from holding companies 控股公司欠款 ]0L&v7[  
amount due from local banks 存放本港银行同业的款项 xV%6k{_:G  
amount due to banks 银行同业的存款 b,KcBQ.  
amount due to banks abroad 海外银行同业的存款 * !^<m0  
amount due to holding companies 控股公司存款 X*,Kb(3   
amount due to local banks 本港银行同业的存款 jNeI2-9c}  
amount due to outport banks 外埠银行同业的存款 u !!X6<  
amount for note issue 发行纸币的款额 :UJa&$)  
amount of bond 担保契据的款额 wCk~CkC?  
amount of consideration 代价款额 y*MF&mQ[  
amount of contribution 供款数额 f@co<iA  
amount of indebtedness 负债款额 `gKf#f  
amount of principal of the loan 贷款本金额 }-~T<egF  
amount of rates chargeable 应征差饷数额 t\$U`V)  
amount of share capital 股本额 R-^96fFBy  
amount of sums assured 承保款额 k? Xc  
amount of variation 变动幅度 3OM2Y_  
amount of vote 拨款数额 /t-fjB{=G  
amount payable 应付款额 vd6l7"0/  
amount receivable 应收款额 vf4{$Oag  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6=N`wi  
analysis 分析 :rP#I#,7w  
ancillary risk 附属风险 >[6{LAe~hp  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?bw4~  
annual accounting date 年结日期 K R"M/#  
annual allowance 每年免税额;年积金;年度津贴;年津 Xv@SxS-5l  
annual balance 年度余额 TY(bPq  
annual disposable income 每年可动用收入 r]ShZBAbYp  
annual estimates 周年预算 xJ2*LM-  
annual fee 年费 Ma| qHg  
annual general meeting 周年大会 I}2P>)K  
annual growth rate 年增率;每年增长率 P9T5L<5  
annual long-term supplement 长期个案每年补助金 .Yw'oYnS  
annual pensionable emolument 可供计算退休金的年薪 F]O$(7*  
annual report 年报 ZtHm\VTS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lD{Aa!\  
annual return 周年报表;周年申报表;每年报税表格 ?uMQP NYs  
Annual Return Rules 《周年报表规则》 /k"`7`!  
annual review of consumer prices 每年消费物价回顾  &QNWL]  
annual roll-forward basis 逐年延展方式 i_][P TH  
annual salary 年薪 $)H@|< K  
annual statement 年度报表;年度决算表 R/`q/0T.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }K hjlPhx  
annuitant 年金受益人 -uh(?])H  
annuity 年金 [yj).*0  
annuity contract 年金合约 u{z``]  
annuity on human life 人寿年金 NzKUtwnIz  
antecedent debt 先前的债项 Ej7 /X ~  
ante-dated cheque 倒填日期支票 Blq8H"3!:  
anticipated expenditure 预期开支 pWu LfX  
anticipated net profit 预期纯利 34!dYr%  
anticipated revenue 预期收入 jp' K%P  
anti-inflation measure 反通货膨胀措施  lWm'  
anti-inflationary stance 反通货膨胀立场 7hy&-<  
apparent deficit 表面赤字 rxO2QQ%V  
apparent financial solvency 表面偿债能力 mZIoaF>t  
apparent partner 表面合伙人 n&MG7`]N  
application for personal assessment 个人入息课税申请书 Z!0]/mCE8  
application of fund 资金应用 lcV<MDS  
application to release as liquidator and to destruct the books of accounts and documents ET];%~ ^  
申请免除清盘人职务及毁灭帐簿与文件 8}w6z7e|{  
appointed actuary 委任精算师 w:' dhr':  
appointed auditor 委任核数师;委任审计师 Ap{}^  
appointed trustee 委任的受托人 G|8%qd  
appointer 委任人  fI\9\x  
apportioned pro rata 按比例分摊 ^`f*'Z  
apportionment 分配;分摊 4 g. bR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1009ES7*  
apportionment formula 分摊方程式 a(]`F(L  
apportionment of estate duty 遗产税的分摊 L !4t[hhe=  
appraisal 估价;评估 Q!,<@b)  
appreciable growth 可观增长 ob_I]~^I?|  
appreciable impact 显着影响 fIF<g@s  
appreciable increase 可观增长 r}yG0c,  
appreciation 增值;升值 *)]"27^  
appreciation against other currencies 相对其他货币升值 fFjH "2WD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Il.Ed-&62  
appreciation tax 增值税 P6,7]6bp  
appropriation 拨款;拨用;拨付 j]0^y}5f+s  
appropriation account 拨款帐目 -G,^1AL>  
Appropriation Bill 拨款法案 .}')f;jH5<  
appropriation-in-aid system 补助拨款办法 !se0F.K  
approved assets 核准资产 W0jZOP5_.$  
approved basket stock 认可一篮子证券 [#YE^[*qK  
approved budget 核准预算 H&b3{yOa  
approved charitable donation 认可慈善捐款 kqG0%WtQ  
approved charitable institution 认可慈善机构 .yENM[-bQ  
approved currency 核准货币;认可货币 G#Ou[*O'  
approved estimates 核准预算 t?nX=i*~]  
approved estimates of expenditure 核准开支预算 |lH;Fq{\  
approved overseas insurer 核准海外保险人 j'i0*"x  
approved overseas trust company 核准海外信托公司 qW 1V85FG  
approved pooled investment fund 核准汇集投资基金 G,=yc@uq  
approved provident fund scheme 认可公积金计划 p (FlR?= S  
approved provision 核准拨款 k#bu#YZk  
approved redeemable share 核准可赎回股份 wiX~D  
approved regional stock 认可地区性证券 9{j66  
approved retirement scheme 认可退休金计划 ,%bhyww<  
approved subordinated loan 核准附属贷款 U=sh[W  
arbitrage 套戥;套汇;套利 56hA]O29O  
arbitrageur 套戥者;套汇者 NvjJ b-u  
arbitrary amount 临时款项 Ff^@~X+W<  
arrangement 措施;安排;协定 \RQ='/H*  
arrears 欠款 }Vu\(~  
arrears of pay 欠付薪酬 -oz`"&%  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^BZkHAp  
articles of association 组织章程;组织细则;组织章程细则 9]$8MY   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,D6v4<jh  
ascertainment of profit 确定利润 m\ /(w_/?  
"Asia Clear" “亚洲结算系统” R6 XuA(5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 acd:r%y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O?EB8RB  
Asian Development Fund [ADF] 亚洲发展基金 sM1RU  
Asian dollar bond 亚洲美元债券 EPW7+Ve  
Asian dollar market 亚洲美元市场 c':ezEaC  
Asian dollar rate 亚洲美元利率 C9S@v D+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Rd+P,PO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [=*E+Oc  
asked price 沽盘;喊价;索价;卖方报价 #n\C |  
assessable income 应评税入息 y'ja< 1I>  
assessable loss 应评税亏损 wxLXh6|6%_  
assessable profit 应评税利润 6`\]derSon  
assessable value 应评税值 y%]8'q$  
assessed profit 估定利润 a=GM[{og  
assessed value 经评估价值 "%8A :^1  
assessment 评税;评定;估价;评税单 A{o'z_zC  
assessment number 评税编号;估价编号 uQLlA&I"  
assessment of additional tax 补加税评税 $N$ FtpB  
assessment of performance 业绩评估;实绩评价 m8+(%>+7  
Assessor 评税主任 *5%*|>  
asset price bubbles 资产价格泡沫 D}Ilyk_uUw  
asset-backed securities 具资产保证的证券 F="z]C;u  
assets accretion 资产增值 V%HS\<$h  
assets and liabilities 资产与负债  'k&?DZ!  
assets betterment statement 资产递增表;资产改进表 7dh1W@\  
assets lending 实物放款;有抵押贷款 f<y& \'3  
assets of the company passing on the death 死者去世时转移的公司资产 'UM!*fk7C  
assets pledged as security for liabilities 用作负债抵押的资产 SN+ S6  
assets portfolio 资产投资组合 Jeqxspn T  
assets price 资产价格 %>Xr5<$:&  
assets quality 资产质素 -U2mfW  
assets realization 资产变现 sPNfbCOz  
assets refinancing arrangement 资产再集资安排 ( g :p5Rl  
assets securitization 资产证券化 M/V(5IoP (  
assets situated outside Hong Kong 在香港以外地方的资产 $mco0 %$  
assets stripping 削减资产;拆卖资产 z*~YLT&  
assets value 资产值 t0PQ~|H<KV  
assignee 承让人 NnxM3*  
assignment 转让;转让书;转让契 %R0v5=2'  
assignment of interest 权益转让 qUhRu>   
assignment of letters patent and trade mark 专利证书及商标转让 Q F-)^`N  
assignment of property 物业转让;物业转让书 }F`beoMAkM  
assignment right 转让权 <l\N|+7R  
assignor 转让人 [UPNd!sy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 X=qS"O 1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o 6j"OZcv  
associate member 附属会员 ioIv=qGdiP  
associated body corporate 相联法人团体 G2mNm'0  
associated company 相联公司;联属公司 F N"rZWM  
associated corporation 相联法团 X<Za9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b5ie <s  
公认会计师公会〔英国〕 UPCQs",  
Association of Futures Exchange Brokers 香港期货经纪协会 coQ[@vu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ){Z  
association of underwriters 承保人组织 &B-[oqC?  
assumption of control 接管 1JTbCS  
assurance 担保;保险;转易;转易书 9+CFRYC  
assurance of interest 权益的转易 zjbE 7^ N  
at 19XX price 按一九XX年价格计算 bLG]Wa  
at a discount 按赔价计算;按贴水价格计算;打折扣 Wb=Jj 9;  
at a premium 按溢价计算;按升水价格计算 z<C[nR$N  
at call 通知付款;按通知 ]H2R  
at constant market price 按固定市价计算 =xEk7'W6k  
at constant price 按固定价格计算 ;?6>mh(`  
at cost 按成本计算 H$!-f>Rxa  
at current market price 按当时市价计算;按现时市价计算 'ND36jHcRD  
at current price 按当时价格计算;按现时价格计算 FuP}Kec  
at factor cost 按要素成本计算;按生产要素成本计算 m% bE-#  
at money-of-the-day price 按付款当日价格计算 jOv"<  
at or better 按指定或较佳价位〔买卖指令〕 ;R1B9-,  
at par 按面值计算;平价 l[n@/%2  
at sight 见票即付 ^JhFI*  
at the close 按收市盘 ZL91m`r  
at the opening 按开市盘 UC9{m252  
attestation 见证;见证条款 O.:I,D&]  
at-the-money option 平价期权 D?u`  
attorney 受权人;受托代表人 SfI*bJo>V  
attornment 新拥有人承认书 9G:TW|)L[Q  
attributable profit 可归属利润 'XfgBJF=  
attributable share value 可归属股份价值 Md9l+[@  
Auckland Stock Exchange 奥克兰证券交易所 Fn,k!q  
auction 拍卖 vnsSy33K  
auctioneer 拍卖商 (DJvi6\H  
audit 审计;核数 cb+y9wA  
Audit Commission 审计署 QaMDGD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z}5<$K_U  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 )bW5yG!  
audit review 帐目审查 \.>.c g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g37q/nEv  
audited account 审计帐目;经审计的帐目 G*\sdBW!k  
audited annual account 经审计的周年帐目 _'JRo%{xGX  
audited balance sheet 经审计的资产负债表 iPU% /_>  
auditor 核数师;核数主任;审计师 }K8Lm-.=  
auditor's certificate 核数师证明书;审计师证明书 @%B4;c  
auditor's report 核数师报告;审计师报告 qyv"Wb6+  
Aussie bond 澳元债券 6+%-GgPf  
austerity budget 紧缩预算 %_tk7x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xURw,  
Australia All Ordinaries Index 澳洲所有普通股票指数 q:yO92Ow  
Australian Dollar [AUD] 澳元 Xu]h$%W  
Australian Options Market 澳大利亚期权市场 1p CkWe  
Australian Securities Commission 澳洲证券事务监察委员会 7zI5PGWw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V<-htV  
Australian Stock Exchange 澳大利亚证券交易所 PRp E$`WK  
Austrian Schilling [ATS] 奥地利先令 p37|zX  
authentication 认证;鉴证 ^gm>!-Gx  
authority to purchase 委托购买证;委购书 A7'bNd6f9  
authorization 认可;核准;授权;授权书 5^F]tRz-  
authorization by direction 指示授权 uu3M{*}  
authorization by instruction 指令授权 i`~~+6`J  
authorization by warrant 令状授权 + zDc  
authorization of unit trust 单位信托的认可 6$z'wy/*  
authorized agent 指定代理人 4g!7 4a  
authorized capital 法定资本 n#>5?W  
authorized clerk 出市员 !Zj#.6c9  
authorized dealer 认可交易商 5DSuUEvWcL  
authorized financial institution 认可财务机构 0#=W#Jl>  
authorized fund 认可基金 %^')G+>i  
authorized fund house 获授权的基金公司;认可基金公司 8*)4"rS  
authorized institution 认可机构 Doj(.wm~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :)LC gIQo  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6 6dTs,C  
authorized insurer 获授权保险人;获认可承保人 hNVMz`r  
authorized investment 特准投资项目 =~",/I?  
authorized person 获授权人 6H6Law!)  
authorized representative 获授权代表 ^f0(aYWx  
authorized share capital 法定股本 86{ZFtv  
automated quotation system 自动报价系统 ~>w:;M=sV8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BK*UR+,  
自动交易系统〔香港期货交易所有限公司〕 O9;dd yx  
automatic adjustment mechanism 自动调整机制 YE_6OLW  
automatic adjustment system 自动调整系统 r]-+bR  
Automatic Clearing House 自动票据交换所 {r{>?)O  
automatic exchange rates accumulation system 自动化汇率累集系统 hg#c[sZL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0x4l5x$8  
automatic teller machine [ATM] 自动柜员机 ~ a >S#S  
autopay 自动转帐 +{0=<2(EC  
available assets 可用资产 Wbd_a R (  
available fiscal reserve 现存财政储备 "s;ci~$  
available profit 可用利润 }#|2z}!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [k ~C+FI  
average 平均;平均数;海损 P,`=]Y*  
average basic salary 平均基本薪金 hG~Uz   
average consumer expenditure 平均消费开支;一般消费开支 e#m1X6$.e  
average cost 平均成本 (-'PD_|  
average cost of land production 增辟土地平均成本 D9G0k[D,  
average daily turnover 平均每日成交额 85 Dm8~  
average daily wage rate 平均每日工资率 D{3fhPNU<b  
average expenditure pattern 平均开支模式 XJ\_ V[WA  
average growth rate 平均增长率  2+Vp'5>&  
average net fixed assets 固定资产平均净值 Q6|@N~UeZ  
average of relatives 相对价格平均数 @aUZ#,(<  
average price 平均价格 >E~~7Yal  
average propensity to consume 平均消费倾向;一般消费倾向 g6`.qyVfz'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 bx]1 4}6  
average rate 平均率 \aB&{`iG  
average revenue 平均收入;平均收益 G "c/a8  
average stock 平均库存;平均存货 R{ 4u|A?9  
average yearly rent 平均年租 acy"ct*I  
avoidance of double taxation 避免双重课税 4zwif&  
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 " _mmR M  
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