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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: g'Xl>q  
A share A股;甲类股份 (Z,,H1L  
abatement of tax 减税;减扣免税额 F'j:\F6C;  
ABN AMRO Bank N.V. 荷兰银行 )edM@beY_  
above-the-line expenditure 线上项目支出;经常预算支出 }(tGjx]  
above-the-line receipt 线上项目收入;经常预算收入 yJp& A  
ABSA Asia Limited 南非联合亚洲有限公司 6!"15dPN  
absolute change 绝对数值变更 ZTmdS  
absolute expenditure 实际开支 ',!#?aGV  
absolute guideline figure 绝对准则数字 v8%]^` '  
absolute interest 绝对权益 i ^IvT  
absolute order of discharge 绝对破产解除令 s\jLIrG8  
absolute profit margin 绝对利润幅度 wqGZkFg1  
absolute value 实值;绝对值 2tr2:PB`  
absolutely vested interest 绝对既得权益 x:2[E-  
absorbed cost 已吸收成本;已分摊成本 iqoPD4A  
absorption 吸收;分摊;合并 tIr66'8  
absorption rate 吸收率;摊配率;分摊率 d,QJf\fc"  
ACB Finance Limited 亚洲商业财务有限公司 VS).!;>z  
acceptable form of reciprocity 合理的互惠条件 A:NY:#uC  
acceptable rate 适当利率;适当汇率 56bB~ =c  
acceptance agreement 承兑协议 Dea;9O  
acceptance for honour 参加承兑 F'#3wCzt  
acceptor 承兑人;接受人;受票人 Q49|,ou[H  
acceptor for honour 参加承兑人 [#Yyw8V#<  
accident insurance 意外保险 v l*RRoJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;OKQP~^iH2  
accident insurance scheme 意外保险计划 ,Xh4(Gn#b  
accident year basis 意外年度基准 d=5D 9' +  
accommodation 通融;贷款 i5n 'f6C  
accommodation bill 通融票据;空头票据 QHM39Eu]  
accommodation party 汇票代发人 @P.l8|w  
account balance 帐户余额;帐户结余 vGAPQg6*  
account book 帐簿 ?APzx@$D.  
account collected in advance 预收款项 ~b7Nzzfo  
account current book 往来帐簿 s=q+3NTv  
account of after-acquired property 事后取得的财产报告 -xcz+pHQ  
account of defaulter 拖欠帐目 1OGlD+f  
account payable 应付帐款 +'Ge?(E4_  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2)8lJXM$L  
account receivable 应收帐款 hNoN=J  
account receivable report 应收帐款报表 A!f0AEA,  
account statement 结单;帐单;会计财务报表 R #ZDB]2  
account title 帐户名称;会计科目 Yj"UD:p  
accountant's report 会计师报告 X! ]~]%K$y  
Accountant's Report Rules 会计师报告规则 wk/->Rz  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ry< P LRN  
Accounting Arrangements 《会计安排》 xxiLi46/  
accounting basis 会计基础 'RA[_Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 e!-'O0-Kw  
Accounting Circular 《会计通告》 HIU@m<  
accounting class 会计类别 |-|BM'Y  
accounting date 记帐日期;会计结算日期 A |&EI-In  
accounting for money 款项核算 VC+\RB#:-  
Accounting Officer 会计主任 ;|^fAc~9{r  
accounting period 会计报告期;会计期 *@ o3{0[Z  
accounting policy 会计政策;会计方针 1=D!C lcb  
accounting practice 会计惯例 lR(&Wc\j  
accounting principle 会计准则 ?SAi t Q3  
accounting record 会计记录 =['ijD4TW  
accounting report 会计报告 UiSc*_N"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~8X' p6  
Accounting Society of China 中国会计学会 kU Flp  
accounting statement 会计报表 ec0vg.>p  
accounting system 会计制度;会计系统 ZRHTvxf  
accounting transaction 会计事项;帐务交易 uJO*aA{K  
accounting treatment 会计处理 /Yh([P>  
accounting year 会计年度 f6"j-IW[z  
accretion 增值;添加 us cR/d  
accrual 应计项目;应累算数目 E.6\(^g  
accrual basis 应计制;权责发生制 f65Sr"qB3  
accrual basis accounting 应计制会计;权责发生制会计 VO`A  
accrue 应累算;应计 < 9MnQ*@  
accrued benefit 应累算利益 9C.cz\E  
accrued charges 应计费用 /f[_]LeV]  
accrued cumulative preference share dividend 应累算的累积优先股股息  X"0Q)  
accrued expenses 应累算费用 f/B--jq  
accrued interest payable 应付利息;应计未付利息 9j"\Lr*o "  
accrued interest receivable 应收利息;应计未收利息 g3Q #B7A  
accrued right 累算权益 yS43>UK_W+  
accruing profit 应累算的利润 Yru[{h8hw`  
accumulated fiscal reserve 累积财政储备 4TKi)0 #7  
accumulated profit 累积利润;滚存溢利 .3&m:P8zV  
accumulated reserve 累积储备 ;H=6u  
accumulation of surplus income 累积收益盈余 'SieZIm)  
acquired assets 既得资产 st2>e1vg  
acquisition 收购;购置;取得 e&5K]W0{  
acquisition cost 购置成本 (wfg84  
acquisition expenses 购置费用 p\WUk@4  
acquisition of 100% interest 收购全部股权 7S`H?},sR  
acquisition of control 取得控制权 qcot T\rq  
acquisition of fixed assets 购置固定资产 a#IJ<^[8  
acquisition of shell “买壳” kC0!`$<2f)  
acquisition price 收购价 (+_J0i t  
act of God 天灾 vy#(|[pL{  
acting partner 执事合伙人 f+6l0@K2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 GCKl [<9*  
active partner 积极参与的合伙人 US|vYd}u+  
active trading 交投活跃 0o]K6 b  
actual circulation 实际流通 >+#[O"  
actual cost 实际成本 f3>/6 C  
actual expenditure 实际开支;实际支出 ,2`d3u^CW  
actual income 实际入息;实际收入;实际收益  {5udol5?  
actual market 现货市场 jveRiW@  
actual price 现货价;实际价格 @\y7 9FX  
actual profit 实际利润 P1QJ'eC;T  
actual quotation 实盘;实际价位;实际报价 Kq$Zyf=E  
actual year basis 按实际年度计算 ie!4z34  
actuals 实货 W!k6qTz)  
actuarial investigation 精算调查 }D^Gt)   
actuarial principle 精算原则 .%rR  
actuarial report 精算师报告 _D9=-^  
Actuarial Society of Hong Kong 香港精算学会 7|-xM>L$A  
actuarial valuation 精算师估值 DX"; v J  
actuary 精算师 M\&~Dmd  
ad referendum agreement 暂定协议;有待覆核的协定 v#|c.<].  
ad valorem duty 从价税;按值征税 z aF0nov  
ad valorem duty system 从价税制 }WbN)  
ad valorem fee 从价费 Bkc-iC}F  
ad valorem tariff 从价关税 XV>6;!=E  
additional allowance 额外免税额 4m*(D5Y=|  
additional amount for unexpired risk 未过期风险的额外款额 $<4Ar*i  
additional assessable profit 补加应评税利润 wM)w[  
additional assessment 补加评税 |pqpF?h5|  
additional commitment 额外承担 -z$0S%2?  
additional commitment vote 额外承担拨款 .;b> T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uKy*N*}  
additional dependent parent allowance 供养父母额外免税额 6iG<"{/U5  
additional provision 额外拨款 ib_Gy77Os  
additional stamp duty 附加印花税 X6,9D[Nw  
additional tax 补加税罚款;补加税款 ^wa9zs2s;/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bJm0  
adjudged bankrupt 被裁定破产 ~ ""MeaM8[  
adjudicated bankrupt 裁定破产人 3kCbD=yF  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y14R"*t~  
adjudication of bankruptcy 裁定破产;宣告破产 {1aAm+  
adjudication of insolvency 裁定无力偿还债务 `tG_O  
adjusted actual 经调整的实数;调整后的实数 s vb4uvY  
adjusted current assets 经调整的流动资产;调整后的流动资产 <6C9R>  
adjusted figure 经调整的数字;调整后的数额 j>xVy]v=|  
adjusted liabilities 经调整的负债;调整后的负债 fWyDWU  
adjusted loss 经调整的亏损;调整后的亏损 2.D!4+&  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 /8}+# h)[  
adjusted profit 经调整的利润;调整后的利润 Ye2];(M  
adjusted surplus 经调整的盈余额;调整后的盈余额 x\.i `ukx  
adjusted value 经调整的价值;调整后的价值 >k}/$R+  
adjustment 调整;修订;理算〔保险〕 es[5B* 5  
adjustment centre 调剂中心 KeI:/2  
adjustment lag 调整过程的时间差距;调整时差 CLEG'bZa,  
adjustment mechanism 调整机制 cJEz>Z6[  
adjustment of loss 亏损调整 dyzw J70K  
adjustment process 调整过程;调整程序 }+ 2"?f|]  
adjustment range 调整幅度 (QSWb>np  
administered exchange rate 受管制汇率 ?d<:V.1U@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <IyLLQ+v  
administration expenses 行政费用 _[i=TqVmf  
administration fee 手续费;行政费 !rg0U<bO!  
administration in bankruptcy 破产管理 @>2rz  
administration order 遗产管理令 V6MT>T  
administrator 管理人;遗产管理人 93IOG{OAY  
administrator of the estate 遗产管理人 3:joSQa  
admission of debt 债项承认书 M/a/H=J  
admission of proof 接纳债权证明 C;q}3c*L  
advance 放贷款项;垫付款项;预支款项;预付款项 _(`X .D  
advance account 暂支帐目;预付款帐户 :ECK $Cu  
advance compensation 预付补偿金 Q *]`t@ q  
advance from shareholder 股东垫款 ^HFU@/  
advance pending reimbursement 预支以待日后付还 IS2Ij  
advanced economy 先进经济体系 s~Wu0%])Q  
advancement 预付;预付财产 ; axa ZV  
advances warrant 垫款令 xd fvme[  
advancing 贷出 X/-KkC  
adverse balance 逆差 Cw[Od"B\?U  
adverse exchange 逆汇 #A/J^Ko  
advertisement addressed to shareholders 在报章刊登的致股东通告 tH,K\v`f  
advice for collection 托收通知书 :Q ?J}N  
advice of drawing 提款通知书;汇票通知书 5**5b9bj-9  
advice of payment 付款通知 7G[ GHc>  
Advisory Committee [Securities and Futures Commission] #)mkD4  
谘询委员会〔证券及期货事务监察委员会〕 SKSAriS~  
Advisory Committee on Diversification 经济多元化谘询委员会 A Ok7G?Y  
affidavit 誓章;遗产申报誓章 #/t>}lc  
affidavit of no receipt 述明无收款的誓章 92aDHECo  
affiliate 联号;联营公司;附属公司 4 uy@ {  
affiliated company 附属公司;联号;联营公司 V87ee,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i %hn  
affordability 负担能力 y'!p>/%v  
African Development Bank [AfDB] 非洲开发银行 Ot$cmBhw!  
after-acquired property 事后取得的财产 B N*,!fx  
after-hours dealing 市后交易 3cfZ!E~^kc  
after-tax profit 税后盈利;税后利润;税后溢利 CESe}^)n  
agency agreement 代理协议 ).+xcv   
agency expenses 代理机构的开支 t7oz9fSz=?  
agency fee 代理费 O&gwr  
Agency Law 《代理法》 9[p }.9/  
agent 代理人;承销人  TXD^Do5^  
agent of company 公司代理人  %*5g<5  
agent's fee 代理人费;经纪费 _"!{7e`Z  
aggregate 总计;总数;总体数字 (2S!$w%  
aggregate amount 总款额;总额 Gj7QG IKx  
aggregate assets and liabilities 总体资产与负债 H]i+o6  
aggregate at constant price 按固定价格计算的总体数字 Iz?W tm }  
aggregate demand 总需求 s/G5wRl<  
aggregate gross position 总持仓量 t66f 7AR  
aggregate limit 总限额 oa&US_  
aggregate of salaries tax 合计薪俸税 m>uI\OY{n  
aggregate performance 总体表现;总体业绩 p#;dLM/EA  
aggregate supply 总体供应 iTugvb  
aggregate surplus 总盈余 D;^ZWz0  
aggregate total 整体总额 vQBY1-S  
aggregate value 总值;合计价值 oX 2DFgz  
aggregated basis 合计基准 }U?gKlLg  
aggregated net chargeable income 合计应课税入息实额 "`jZ(+  
aggregation 合并计算;合计;总和 1!;"bHpk  
aggregation of incomes of husband and wife 夫妇入息合并计算 s;_#7x#  
aggregation of property 财产的总和 G{:af:5Fo  
agio 差价;贴水 UOLTCp?M;J  
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》 S0.- >"L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1RI#kti-"  
《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》 /md Q(Dm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9Nag%o{*S>  
《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》 o^_W$4Fc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L^5&GcHP0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @}&,W N%  
agreement for a settlement 授产协议 uD ?I>7  
agreement for assignment 转让协议 p9&gEW  
agreement for sale 售卖协议;买卖协议 3)C6OF>7  
agreement for sale and purchase 买卖协议 nz&b5Xb2  
agreement for the payment of interest 支付利息协议 dEQReD  
agreement for the repayment of money 还款协议 |%:q hs,  
agreement of reinsurance 再保险协议 v E3{H  
Agricultural Bank of China 中国农业银行 !X\sQNp  
air passenger departure tax 飞机乘客离境税 0{"dI;b%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 } Jdh^t.  
airport tax 机场税 yRq8;@YGY  
alcohol duty 酒精税  u]1-h6  
alienation 让与;让渡;转让 AF*ni~  
alimony 生活费;赡养费 Lt;.Nw  
All Ordinaries Index [AOI] 所有普通股指数 ~4=]%XYz  
all risks 全险;综合险 ,<;l"v(  
All Sales Record for Stock Market 《股票市场成交报告》 K4?t' dd]  
Allied Capital Resources Limited 新联财务有限公司 JO& ;bT<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 aR="5{en{:  
allocation letter 拨款信件 {hs2?#p  
allocation of fund 分配款项;预留款项 , `[Z`SUk`  
allocation of profit 利润分配;溢利分配 Qe @A5#  
allocation warrant 拨款令 =e-a&Ep-z  
allotment 分配;配股 S<y>Y  
allotment notice 股份配售通知;配股通知 I5TQ>WJbf  
allotment of shares 股份分配 u:AfHZ  
allowable 可获宽免;免税的 .fLiXx  
allowable business loss 可扣除的营业亏损 vy{rwZ$  
allowable expenses 可扣税的支出 x%IXwP0  
allowance 免税额;津贴;备抵;准备金 5A2Y'ms,/  
allowance for debts 债项的免税额 0,1L e$)6  
allowance for depreciation by wear and tear 耗损折旧免税额 @wYQLZ  
allowance for funeral expenses 殡殓费的免税额 @H3s2|  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }{#;;5KrB  
allowance for repairs and outgoings 修葺及支出方面的免税额 ONr?.MJ6j  
allowance to debtor 给债务人的津贴 :>tF_6  
alteration of capital 资本更改 S|{Yvyp  
alternate trustee 候补受托人 {UX"Epd);n  
amalgamation 合并 5bF9I H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]689Q%D  
ambit of charges 征税范围;收费范围 H7z>S G0  
amended valuation 经修订的估值 AQnJxIL:  
American Commodities Exchange 美国商品交易所 ~J:$gu~`  
American Express Bank Limited 美国运通银行 {dy` %It  
American Stock Exchange 美国证券交易所 a2c x  
amortization 摊销 c]s (u+i  
amount due from banks 存放银行同业的款项 c ,h.`~{  
amount due from banks abroad 存放海外银行同业的款项 O:`GL1{ve?  
amount due from holding companies 控股公司欠款 RQj`9F  
amount due from local banks 存放本港银行同业的款项 xVsa,EX b  
amount due to banks 银行同业的存款 LT,iS)dY+  
amount due to banks abroad 海外银行同业的存款 a gmeiJT  
amount due to holding companies 控股公司存款 J+/}K>2#  
amount due to local banks 本港银行同业的存款 vCy.CN$  
amount due to outport banks 外埠银行同业的存款 8Z9MD<RLw  
amount for note issue 发行纸币的款额 ~h>rskJ _  
amount of bond 担保契据的款额 m6bWmGn GC  
amount of consideration 代价款额 .KT 7le<Zm  
amount of contribution 供款数额 hV3,^#9o  
amount of indebtedness 负债款额 'WKu0Yi^'  
amount of principal of the loan 贷款本金额 "B|nhd  
amount of rates chargeable 应征差饷数额 dxzvPgi?  
amount of share capital 股本额 26\HV  
amount of sums assured 承保款额  /gqqKUx  
amount of variation 变动幅度 ]Wy^VcqX  
amount of vote 拨款数额 ql{^"8x  
amount payable 应付款额 =R8f)UQYx  
amount receivable 应收款额 (ZE%tbm2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CbTf"pl  
analysis 分析 Qag|nLoT  
ancillary risk 附属风险 ;x!,g5q"q  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z-4K?;g'k  
annual accounting date 年结日期 X;s 3y{ku  
annual allowance 每年免税额;年积金;年度津贴;年津 )^jQkfL  
annual balance 年度余额 ~=`f]IL  
annual disposable income 每年可动用收入 =,&u_>Dp  
annual estimates 周年预算 G]L0eV  
annual fee 年费 o :.~X  
annual general meeting 周年大会 "?oo\op  
annual growth rate 年增率;每年增长率 ?dp -}3/G  
annual long-term supplement 长期个案每年补助金 %-h7Z3YcN  
annual pensionable emolument 可供计算退休金的年薪 x\Nhix}1D  
annual report 年报 D 7Gd%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f0-RhR  
annual return 周年报表;周年申报表;每年报税表格 &q ," !:L]  
Annual Return Rules 《周年报表规则》 >QYh}Z- /%  
annual review of consumer prices 每年消费物价回顾 ;el]LnV!O  
annual roll-forward basis 逐年延展方式 5S&aI{;9<  
annual salary 年薪 q Axf5  
annual statement 年度报表;年度决算表 L]c 8d   
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 q6;OS.f  
annuitant 年金受益人 W9 n^T+2  
annuity 年金 ~fyF&+ibp'  
annuity contract 年金合约 #@nZ4=/z  
annuity on human life 人寿年金 Mq+viU&   
antecedent debt 先前的债项 C!$Xv&"r  
ante-dated cheque 倒填日期支票 IT8B~I\OY  
anticipated expenditure 预期开支 QT`fix{  
anticipated net profit 预期纯利 pu\b`3C(  
anticipated revenue 预期收入 #D!$~ h&i  
anti-inflation measure 反通货膨胀措施 20 jrv'f  
anti-inflationary stance 反通货膨胀立场 S 3{Dn  
apparent deficit 表面赤字 7ZF}0K$^B  
apparent financial solvency 表面偿债能力 O"@?U  
apparent partner 表面合伙人 c_~XL^B@  
application for personal assessment 个人入息课税申请书 2B6^ ]pSk  
application of fund 资金应用 EG F:xl  
application to release as liquidator and to destruct the books of accounts and documents 9|J8]m?x  
申请免除清盘人职务及毁灭帐簿与文件 kA1RfSS  
appointed actuary 委任精算师 pWMiCXnW  
appointed auditor 委任核数师;委任审计师 D"`%|`O  
appointed trustee 委任的受托人 {@Blj3;w}  
appointer 委任人 X }m7@r@  
apportioned pro rata 按比例分摊 '9^E8+=|  
apportionment 分配;分摊 i{<8 hLO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ! a86iHU  
apportionment formula 分摊方程式 =L:[cIRrT;  
apportionment of estate duty 遗产税的分摊 <2n'}&F  
appraisal 估价;评估 YH6snC$u  
appreciable growth 可观增长 H"2U)HJl  
appreciable impact 显着影响 G i$  
appreciable increase 可观增长 * zd.  
appreciation 增值;升值 a^@+%?X  
appreciation against other currencies 相对其他货币升值 r`?&m3IOP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b0y-H/d/}  
appreciation tax 增值税 G!AICcP^  
appropriation 拨款;拨用;拨付  =Ov9Kf  
appropriation account 拨款帐目 %0NLRfp  
Appropriation Bill 拨款法案 ;])I>BT[  
appropriation-in-aid system 补助拨款办法 dz8-):  
approved assets 核准资产 Bfbl#ZkyL  
approved basket stock 认可一篮子证券 jIKBgsiF/  
approved budget 核准预算 cYsR0#  
approved charitable donation 认可慈善捐款 @[n2dmj  
approved charitable institution 认可慈善机构 gBMta+<fE~  
approved currency 核准货币;认可货币 7^c2e*S  
approved estimates 核准预算 kJ/+IGV^v  
approved estimates of expenditure 核准开支预算 eT;AAGql  
approved overseas insurer 核准海外保险人 1UC2zM"  
approved overseas trust company 核准海外信托公司 6(:)otz  
approved pooled investment fund 核准汇集投资基金 *hV4[=  
approved provident fund scheme 认可公积金计划 1oB$MQoc  
approved provision 核准拨款 |p;4dL  
approved redeemable share 核准可赎回股份 fwRGT|":B  
approved regional stock 认可地区性证券 0rV/qMo;K  
approved retirement scheme 认可退休金计划 2q+la|1Cr  
approved subordinated loan 核准附属贷款 :RPVT,O}  
arbitrage 套戥;套汇;套利 ZmNZS0j  
arbitrageur 套戥者;套汇者 4"LPJX)Q  
arbitrary amount 临时款项 baqn7k"  
arrangement 措施;安排;协定 7^HpVcSM  
arrears 欠款 r Z pbu>S  
arrears of pay 欠付薪酬 X8 8F>1}  
arrears of revenue 逾期未收税款;逾期未收的帐项 8a7YHUL<3i  
articles of association 组织章程;组织细则;组织章程细则 QT_Srw@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L+_8QK<  
ascertainment of profit 确定利润 Xu6jHJ@x  
"Asia Clear" “亚洲结算系统” JFe4/ V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g .3f2w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $,!hD\a  
Asian Development Fund [ADF] 亚洲发展基金 p#)e:/Qy  
Asian dollar bond 亚洲美元债券 ,Ak ^nX  
Asian dollar market 亚洲美元市场 Nc,*hsx'  
Asian dollar rate 亚洲美元利率 7Ez}k}aR<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GM:, CJ?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4>l0V<  
asked price 沽盘;喊价;索价;卖方报价 &/HoSj>HS  
assessable income 应评税入息 V!mWn|lf  
assessable loss 应评税亏损 OO$|9`a  
assessable profit 应评税利润 /({P1ti:C  
assessable value 应评税值 dZF8 R  
assessed profit 估定利润 'HCnB]1  
assessed value 经评估价值 D^$]>-^  
assessment 评税;评定;估价;评税单 S=4R5igrC  
assessment number 评税编号;估价编号 V_jiOT!  
assessment of additional tax 补加税评税 ZHz^S)o\[s  
assessment of performance 业绩评估;实绩评价 B .El a  
Assessor 评税主任 FZeP<Ban  
asset price bubbles 资产价格泡沫 U8E0~[y'  
asset-backed securities 具资产保证的证券 *jGPGnSo  
assets accretion 资产增值 (yfXMp,x  
assets and liabilities 资产与负债 ]XY0c6 <  
assets betterment statement 资产递增表;资产改进表 4AJ9`1d4  
assets lending 实物放款;有抵押贷款 P> |Ef~j  
assets of the company passing on the death 死者去世时转移的公司资产 v< Ty|(gd  
assets pledged as security for liabilities 用作负债抵押的资产 hRk,vB ]  
assets portfolio 资产投资组合 _<XgC\4O|  
assets price 资产价格 k/U>N|5  
assets quality 资产质素 R!9qQn?  
assets realization 资产变现 3zbXAR*  
assets refinancing arrangement 资产再集资安排 v C^>p5F  
assets securitization 资产证券化 ATo}FL 2  
assets situated outside Hong Kong 在香港以外地方的资产 $-Cy  
assets stripping 削减资产;拆卖资产 iEe#aO"D!  
assets value 资产值 iFSJ4 W(  
assignee 承让人 a"k'm}hVY$  
assignment 转让;转让书;转让契 |"_)zQ  
assignment of interest 权益转让 )t 5;d  
assignment of letters patent and trade mark 专利证书及商标转让 >n(F4C-pl  
assignment of property 物业转让;物业转让书 TFYw  
assignment right 转让权 t]4!{~,  
assignor 转让人 J, r Xx:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 (VEp~BW@-R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;e2Ij  
associate member 附属会员 (,shiK[5f  
associated body corporate 相联法人团体 TKd6MZhT  
associated company 相联公司;联属公司 Gj)uy jct  
associated corporation 相联法团 s_TD4~ $  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XYMxG:  
公认会计师公会〔英国〕 FQ1arUOFW,  
Association of Futures Exchange Brokers 香港期货经纪协会 ghX:"vV{n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $:(z}sYQ7  
association of underwriters 承保人组织 E3bwyK!s  
assumption of control 接管 X`D+jiQ(f  
assurance 担保;保险;转易;转易书 p x0Sy|  
assurance of interest 权益的转易 Nvhy3  
at 19XX price 按一九XX年价格计算 =88t*dH(,"  
at a discount 按赔价计算;按贴水价格计算;打折扣  UPR/XQ  
at a premium 按溢价计算;按升水价格计算 %iX/y  
at call 通知付款;按通知 h>| g2h  
at constant market price 按固定市价计算 N70zjy4?fL  
at constant price 按固定价格计算 n?}5!  
at cost 按成本计算 jK e.gA  
at current market price 按当时市价计算;按现时市价计算 _%;M9Sg3  
at current price 按当时价格计算;按现时价格计算 ,b4g.CV  
at factor cost 按要素成本计算;按生产要素成本计算 ?@>;/@  
at money-of-the-day price 按付款当日价格计算 *CzCUu:%t  
at or better 按指定或较佳价位〔买卖指令〕  ; HP#bx  
at par 按面值计算;平价 2p+C%"n>  
at sight 见票即付 ^B|YO8.v  
at the close 按收市盘 >r=6A   
at the opening 按开市盘 1!d)PK>1$  
attestation 见证;见证条款 VJ*\pM@no  
at-the-money option 平价期权 $ 3]b>v  
attorney 受权人;受托代表人 tGC2 ^a#~  
attornment 新拥有人承认书 Tn /Ut}]O  
attributable profit 可归属利润 22|"K**3J|  
attributable share value 可归属股份价值 r 3|4gG  
Auckland Stock Exchange 奥克兰证券交易所 'd+:D'  
auction 拍卖 i0iez9B  
auctioneer 拍卖商 Y|:YrZSC  
audit 审计;核数 xFU5\Zuw  
Audit Commission 审计署 vcwK6G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x_k S g  
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〕 <$Ztik1  
audit review 帐目审查 &lq^dFP&Su  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 + LS3T^  
audited account 审计帐目;经审计的帐目 _=?2 3  
audited annual account 经审计的周年帐目 ?|lIXz  
audited balance sheet 经审计的资产负债表 6Etss!_  
auditor 核数师;核数主任;审计师 lJUy;yp_+  
auditor's certificate 核数师证明书;审计师证明书 \1]rlzXGUT  
auditor's report 核数师报告;审计师报告 &u=8r*  
Aussie bond 澳元债券 BW>5?0E[4(  
austerity budget 紧缩预算 SD^E7W$?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5y040 N-  
Australia All Ordinaries Index 澳洲所有普通股票指数 "Tv:*L5  
Australian Dollar [AUD] 澳元 o(zTNk5d  
Australian Options Market 澳大利亚期权市场 i+1Qf  
Australian Securities Commission 澳洲证券事务监察委员会 .> wFztK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +v!v[qn  
Australian Stock Exchange 澳大利亚证券交易所 &kiF/F 1  
Austrian Schilling [ATS] 奥地利先令 >K5~:mx#3  
authentication 认证;鉴证 w2C&%Xk  
authority to purchase 委托购买证;委购书 Y+@g~TE  
authorization 认可;核准;授权;授权书 )@_ugW-j  
authorization by direction 指示授权 +2Z#M  
authorization by instruction 指令授权 YNk|+A.<d  
authorization by warrant 令状授权 Ch7Egz l7?  
authorization of unit trust 单位信托的认可 4~Dax)  
authorized agent 指定代理人 UUH;L  
authorized capital 法定资本 fx]eDA|$e  
authorized clerk 出市员 VyY.r#@  
authorized dealer 认可交易商 yjFe'  
authorized financial institution 认可财务机构 WcU@~05b  
authorized fund 认可基金 QkL@JF]Re  
authorized fund house 获授权的基金公司;认可基金公司 @iRO7 6m  
authorized institution 认可机构 Hit Ac8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4#7Umj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #52NsVaT@  
authorized insurer 获授权保险人;获认可承保人 |by@ :@*y  
authorized investment 特准投资项目  VGB-h'  
authorized person 获授权人 &wb9_? ir-  
authorized representative 获授权代表 ik IzhUWE  
authorized share capital 法定股本 z&>|*C.Y  
automated quotation system 自动报价系统 f1J %]g!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H]]c9`ayt  
自动交易系统〔香港期货交易所有限公司〕 fnWsm4  
automatic adjustment mechanism 自动调整机制 RG&6FRoq  
automatic adjustment system 自动调整系统 LXNQb6!  
Automatic Clearing House 自动票据交换所 c.0]1  
automatic exchange rates accumulation system 自动化汇率累集系统 U!0E_J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 p-Pz=Cx-  
automatic teller machine [ATM] 自动柜员机 tt{`\1q  
autopay 自动转帐 R6<4"?*r  
available assets 可用资产 q#'VJA:A5&  
available fiscal reserve 现存财政储备 9~~UM<66W  
available profit 可用利润 >XnO&hW  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 wVE:X3Ei  
average 平均;平均数;海损 M~p=#V1D  
average basic salary 平均基本薪金 (Q_2ODKo  
average consumer expenditure 平均消费开支;一般消费开支 K$ AB} Fvc  
average cost 平均成本 1`QsW&9=b  
average cost of land production 增辟土地平均成本 lQL:3U0DjU  
average daily turnover 平均每日成交额 tr=@+WHp  
average daily wage rate 平均每日工资率 g z4UV/qr/  
average expenditure pattern 平均开支模式 fv2=B )8$  
average growth rate 平均增长率 4.'JLArw  
average net fixed assets 固定资产平均净值 GS4_jvD-  
average of relatives 相对价格平均数 C_Gzv'C"L  
average price 平均价格 e9:P9Di(b  
average propensity to consume 平均消费倾向;一般消费倾向 !F$R+A+L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^yJ:+m;6K  
average rate 平均率 vI|As+`$d  
average revenue 平均收入;平均收益 ESv:1o`?n  
average stock 平均库存;平均存货 ;wgFr.#hp@  
average yearly rent 平均年租 7wi%j!  
avoidance of double taxation 避免双重课税 Q;wB{vr$  
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 q% E C  
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