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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: afF+*\xXN  
A share A股;甲类股份 Cld<D5\|f+  
abatement of tax 减税;减扣免税额 Bf:tal6 -M  
ABN AMRO Bank N.V. 荷兰银行 i<wU.JX&h  
above-the-line expenditure 线上项目支出;经常预算支出 B >u,)  
above-the-line receipt 线上项目收入;经常预算收入 D<bU~Gd,P  
ABSA Asia Limited 南非联合亚洲有限公司 HIX=MprL<  
absolute change 绝对数值变更 K@jSr*\'  
absolute expenditure 实际开支 yMbcFDlBr  
absolute guideline figure 绝对准则数字 }-{b$6]  
absolute interest 绝对权益 `[@^m5?b-  
absolute order of discharge 绝对破产解除令 2rO)qjiH  
absolute profit margin 绝对利润幅度 M*O(+EM  
absolute value 实值;绝对值 IQw %|^  
absolutely vested interest 绝对既得权益 974eY  
absorbed cost 已吸收成本;已分摊成本 PPCTc|G  
absorption 吸收;分摊;合并 Q&upxE4-~  
absorption rate 吸收率;摊配率;分摊率 <DXmZ1  
ACB Finance Limited 亚洲商业财务有限公司 D#d8^U  
acceptable form of reciprocity 合理的互惠条件 tCbr<Ug  
acceptable rate 适当利率;适当汇率 0ck&kpL:9  
acceptance agreement 承兑协议 eMN+qkvH  
acceptance for honour 参加承兑 Wg` +u  
acceptor 承兑人;接受人;受票人 L7Qo-  
acceptor for honour 参加承兑人 ]D{c4)\7C|  
accident insurance 意外保险 Bn1L?>G  
Accident Insurance Association of Hong Kong 香港意外保险公会 2~M;L&9-  
accident insurance scheme 意外保险计划 eA1k)gjE  
accident year basis 意外年度基准 E5*-;>2c  
accommodation 通融;贷款 3V/_I<y  
accommodation bill 通融票据;空头票据 xHv|ca.E  
accommodation party 汇票代发人 x[PEn  
account balance 帐户余额;帐户结余 q8?= *1g  
account book 帐簿 ,TF<y#wed  
account collected in advance 预收款项 #u8*CA9  
account current book 往来帐簿 0):uF_t<  
account of after-acquired property 事后取得的财产报告 dv^e 9b|  
account of defaulter 拖欠帐目 :/@k5#DY  
account payable 应付帐款 BH&/2tO%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <Spr6U9p7  
account receivable 应收帐款 5 6Sh  
account receivable report 应收帐款报表 h-r6PY=i  
account statement 结单;帐单;会计财务报表 Nt zq"ces)  
account title 帐户名称;会计科目 QT1:> k  
accountant's report 会计师报告 l5=u3r9WYC  
Accountant's Report Rules 会计师报告规则 GB<R7 J  
accounting and auditing procedure 会计与审计程序;会计与核数程序 zP :~O  
Accounting Arrangements 《会计安排》 e{fZ}`=7y  
accounting basis 会计基础 W>Mse[6`c  
accounting by Official Receiver 破产管理署署长呈交的帐目 k;;nE o~6  
Accounting Circular 《会计通告》 N<aB)</  
accounting class 会计类别 n2n00%Wu[  
accounting date 记帐日期;会计结算日期 #"Eks79s  
accounting for money 款项核算 t7|MkX1  
Accounting Officer 会计主任 OgEUq''  
accounting period 会计报告期;会计期 k40Ep(M}  
accounting policy 会计政策;会计方针 vIVw'Z(g}  
accounting practice 会计惯例 # #k #q=4  
accounting principle 会计准则 @A [)hk&(R  
accounting record 会计记录 M5']sdR(l  
accounting report 会计报告 /rIm7FW)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yy1>r }L  
Accounting Society of China 中国会计学会 <G\ <QV8W  
accounting statement 会计报表 6sYV7w,'@  
accounting system 会计制度;会计系统 .-.q3ib  
accounting transaction 会计事项;帐务交易 j7@!J7S  
accounting treatment 会计处理 F~z_>1lpP&  
accounting year 会计年度 ulH0%`Fi  
accretion 增值;添加 V.;:u#{@-Q  
accrual 应计项目;应累算数目 M4TrnZ1D}  
accrual basis 应计制;权责发生制 qs!>tw  
accrual basis accounting 应计制会计;权责发生制会计 kF+ZW%6N  
accrue 应累算;应计 ra]!4Kd'  
accrued benefit 应累算利益 iD%qy/I/  
accrued charges 应计费用 cy1\u2x_`  
accrued cumulative preference share dividend 应累算的累积优先股股息 A#Xj]^-*  
accrued expenses 应累算费用 tCZpfZ@+=  
accrued interest payable 应付利息;应计未付利息 `GvA241  
accrued interest receivable 应收利息;应计未收利息 tCWJSi`IJ  
accrued right 累算权益 <^ #P6  
accruing profit 应累算的利润 T?H\&2CLT  
accumulated fiscal reserve 累积财政储备 ZJ^s}  
accumulated profit 累积利润;滚存溢利 C0\%QXu  
accumulated reserve 累积储备 t-!Rgg$9  
accumulation of surplus income 累积收益盈余 Z,0O/RFJ.q  
acquired assets 既得资产 /K_ i8!y  
acquisition 收购;购置;取得 :~t<L%tYF  
acquisition cost 购置成本 qPsyqn?Y|  
acquisition expenses 购置费用 d4d\0[  
acquisition of 100% interest 收购全部股权 &bB6}H(  
acquisition of control 取得控制权 U+4HG  
acquisition of fixed assets 购置固定资产 7}<Sg  
acquisition of shell “买壳” 'oC$6l'rQ  
acquisition price 收购价 )*!1bgXQ  
act of God 天灾 ,q8(]n 4  
acting partner 执事合伙人 |xq} '.C  
active market 买卖活跃的市场;交投畅旺的市场;旺市 M|U';2hZN:  
active partner 积极参与的合伙人 %v]7BV^%6  
active trading 交投活跃 ER{yuw  
actual circulation 实际流通 BwJNi6,  
actual cost 实际成本 PPN q:,  
actual expenditure 实际开支;实际支出  \C|;F  
actual income 实际入息;实际收入;实际收益 w3<Z?lj:  
actual market 现货市场 EtGH\?d~]  
actual price 现货价;实际价格 ?Rlgv5P!  
actual profit 实际利润 Y.E?;iS  
actual quotation 实盘;实际价位;实际报价 wOjv[@d  
actual year basis 按实际年度计算 DWuRJ  
actuals 实货 ?#4+r_dP  
actuarial investigation 精算调查 bKYY{V55  
actuarial principle 精算原则 AvZXRN1:'  
actuarial report 精算师报告 N].4"0Jv-D  
Actuarial Society of Hong Kong 香港精算学会 KZECo1  
actuarial valuation 精算师估值 ,SAbC*nq  
actuary 精算师 Y\.DQ  
ad referendum agreement 暂定协议;有待覆核的协定 xYmdCf@H  
ad valorem duty 从价税;按值征税 B9wp*:.  
ad valorem duty system 从价税制 'w}p[(  
ad valorem fee 从价费 ;JYoW{2  
ad valorem tariff 从价关税 m6-76ma,hi  
additional allowance 额外免税额 ]+AAT=B<!  
additional amount for unexpired risk 未过期风险的额外款额 Y]~IY?I  
additional assessable profit 补加应评税利润 Bk+{}  
additional assessment 补加评税 P2>:p%Z  
additional commitment 额外承担 zgK;4 22$m  
additional commitment vote 额外承担拨款 Pfm*<,'x"[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B jYOfu'~z  
additional dependent parent allowance 供养父母额外免税额 H;qJH1EdD  
additional provision 额外拨款 )+?HI^-[S  
additional stamp duty 附加印花税 _ ~|Q4AJ  
additional tax 补加税罚款;补加税款 Y7-*2"!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <p09oZ{6  
adjudged bankrupt 被裁定破产 [1<(VyJ}ye  
adjudicated bankrupt 裁定破产人 02,W~+d1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &uPDZ#C-  
adjudication of bankruptcy 裁定破产;宣告破产 dnix:'D1  
adjudication of insolvency 裁定无力偿还债务 6zuze0ud  
adjusted actual 经调整的实数;调整后的实数 k'x #t(  
adjusted current assets 经调整的流动资产;调整后的流动资产 D 0  
adjusted figure 经调整的数字;调整后的数额 )R~a;?T_c0  
adjusted liabilities 经调整的负债;调整后的负债 I:nI6gF  
adjusted loss 经调整的亏损;调整后的亏损 WI6(#8^p  
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 >ZX|4U[$P  
adjusted profit 经调整的利润;调整后的利润 jSB'>m]  
adjusted surplus 经调整的盈余额;调整后的盈余额 1ADv?+j)A/  
adjusted value 经调整的价值;调整后的价值 ^L ]B5,} -  
adjustment 调整;修订;理算〔保险〕 N^lAG"Jao[  
adjustment centre 调剂中心 wajZqC2yg  
adjustment lag 调整过程的时间差距;调整时差 4x(F&0  
adjustment mechanism 调整机制 bhn5Lz$z  
adjustment of loss 亏损调整 o,J^ e_  
adjustment process 调整过程;调整程序 {(%~i37  
adjustment range 调整幅度 !\ZcOk2  
administered exchange rate 受管制汇率 ( :iPm<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J=@xAVBc  
administration expenses 行政费用 |f<9miNu  
administration fee 手续费;行政费 V7BsEw  
administration in bankruptcy 破产管理 B7|c`7x(  
administration order 遗产管理令 -rO*7HO  
administrator 管理人;遗产管理人 5:$Xtq  
administrator of the estate 遗产管理人 n6/fan;  
admission of debt 债项承认书 l/M[am  
admission of proof 接纳债权证明 5E`JD  
advance 放贷款项;垫付款项;预支款项;预付款项 ZEqE$:  
advance account 暂支帐目;预付款帐户 u7[pLtOwN  
advance compensation 预付补偿金 $]1qbE+  
advance from shareholder 股东垫款 l**3%cTb  
advance pending reimbursement 预支以待日后付还 P0)AU i  
advanced economy 先进经济体系 e9lOk)`t  
advancement 预付;预付财产 %;tJQ%6-.S  
advances warrant 垫款令 w]F!2b!  
advancing 贷出 /w0w* n H  
adverse balance 逆差 ,aWCiu}  
adverse exchange 逆汇 T ~h.=5  
advertisement addressed to shareholders 在报章刊登的致股东通告 t?HF-zQ  
advice for collection 托收通知书 #v+;:  
advice of drawing 提款通知书;汇票通知书 FJ}gUs{m  
advice of payment 付款通知 -qfnUh  
Advisory Committee [Securities and Futures Commission] $,@JYLC2  
谘询委员会〔证券及期货事务监察委员会〕 y`6\L$c  
Advisory Committee on Diversification 经济多元化谘询委员会 Gp8psH  
affidavit 誓章;遗产申报誓章 fQO ""qh  
affidavit of no receipt 述明无收款的誓章 U:\p$hL9  
affiliate 联号;联营公司;附属公司 .+HcAx{/2  
affiliated company 附属公司;联号;联营公司 jccOsG9;_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %7 /,m  
affordability 负担能力 ]=|P<F   
African Development Bank [AfDB] 非洲开发银行 [8TS"ph>  
after-acquired property 事后取得的财产 :mP9^Do2;  
after-hours dealing 市后交易 <n\i>A3`,S  
after-tax profit 税后盈利;税后利润;税后溢利 qEZ!2R^`G  
agency agreement 代理协议 1LX)4TCC  
agency expenses 代理机构的开支 ~XKZXGw  
agency fee 代理费 R B%:h-t4  
Agency Law 《代理法》 4dD2{M  
agent 代理人;承销人 kf'=%]9#_T  
agent of company 公司代理人 @+E7w6>%  
agent's fee 代理人费;经纪费 6^ab@GrN\  
aggregate 总计;总数;总体数字 83Uw  
aggregate amount 总款额;总额 Y0}4WWV  
aggregate assets and liabilities 总体资产与负债 i(Vm!Y82  
aggregate at constant price 按固定价格计算的总体数字 7VY8CcL  
aggregate demand 总需求 x%pRDytA  
aggregate gross position 总持仓量 ,WGc7NN`  
aggregate limit 总限额 NNmM#eB:4  
aggregate of salaries tax 合计薪俸税 S}b~_}  
aggregate performance 总体表现;总体业绩 6uqUiRs()  
aggregate supply 总体供应  HD H  
aggregate surplus 总盈余 lCHo+>\Z  
aggregate total 整体总额 ?aFZOc4   
aggregate value 总值;合计价值 5aG5BA[N  
aggregated basis 合计基准 (2tH"I  
aggregated net chargeable income 合计应课税入息实额 },s_nJR:8  
aggregation 合并计算;合计;总和 [[X+P 0`r  
aggregation of incomes of husband and wife 夫妇入息合并计算 %mu>-hac  
aggregation of property 财产的总和 '-.wFB;  
agio 差价;贴水 zIm-X,~I$  
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》 pZjpc#*9N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =9<$eLE0  
《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》 \?d TH:v/E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment nd.hHQ  
《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》 7 OWsHlU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &r:=KT3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Sz)b7:  
agreement for a settlement 授产协议 jqtVpNwM  
agreement for assignment 转让协议 _JA:.V^3gm  
agreement for sale 售卖协议;买卖协议 !=y Q)l2  
agreement for sale and purchase 买卖协议 @h9K  
agreement for the payment of interest 支付利息协议 d>/Tu_ y  
agreement for the repayment of money 还款协议 TL'0T,Jo  
agreement of reinsurance 再保险协议 }/"4|U  
Agricultural Bank of China 中国农业银行 %/!+(7 D  
air passenger departure tax 飞机乘客离境税 <]'|$8&jY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V)h y0_  
airport tax 机场税 ~ aA;<#  
alcohol duty 酒精税 t#~XLCE  
alienation 让与;让渡;转让 _*n)mlLln  
alimony 生活费;赡养费 e=L*&X  
All Ordinaries Index [AOI] 所有普通股指数 \XDmK   
all risks 全险;综合险 [8z&-'J=  
All Sales Record for Stock Market 《股票市场成交报告》 cJ/4G l  
Allied Capital Resources Limited 新联财务有限公司 Yt*vqm[WV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4DM*^=9E  
allocation letter 拨款信件 d- kZt@DL=  
allocation of fund 分配款项;预留款项 OpUA{P  
allocation of profit 利润分配;溢利分配 lQ$+JX;n(y  
allocation warrant 拨款令 1$(  
allotment 分配;配股 $+jy/:]D  
allotment notice 股份配售通知;配股通知 g}Mi9Kp  
allotment of shares 股份分配 !5~k:1=  
allowable 可获宽免;免税的 x_W3sS]ej  
allowable business loss 可扣除的营业亏损 N<n8'XDdG  
allowable expenses 可扣税的支出 bw5T2wYZ  
allowance 免税额;津贴;备抵;准备金 U(Z!J6{c  
allowance for debts 债项的免税额 Cm410=b  
allowance for depreciation by wear and tear 耗损折旧免税额 ,J& 9kYz  
allowance for funeral expenses 殡殓费的免税额 x`L+7,&n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E-F5y  
allowance for repairs and outgoings 修葺及支出方面的免税额 WUY,. 8  
allowance to debtor 给债务人的津贴 RY<%'\A`~  
alteration of capital 资本更改 [xf$VkjuF  
alternate trustee 候补受托人 IM]h*YV'  
amalgamation 合并 O8y9dX-2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C=[Ae,  
ambit of charges 征税范围;收费范围 ~1ps7[  
amended valuation 经修订的估值 >f%,`r  
American Commodities Exchange 美国商品交易所 JhH`uA&  
American Express Bank Limited 美国运通银行 3.FR C  
American Stock Exchange 美国证券交易所 u# 3)p  
amortization 摊销 ,5w]\z  
amount due from banks 存放银行同业的款项 -=sf}4A  
amount due from banks abroad 存放海外银行同业的款项 Q1]Wo9j  
amount due from holding companies 控股公司欠款 *{nunb>WO  
amount due from local banks 存放本港银行同业的款项 O4!9{  
amount due to banks 银行同业的存款 X  Ny Y$  
amount due to banks abroad 海外银行同业的存款 1a*6ZGk.  
amount due to holding companies 控股公司存款 j.B>v\b_3  
amount due to local banks 本港银行同业的存款 f~R[&q +  
amount due to outport banks 外埠银行同业的存款 0R4akLW0  
amount for note issue 发行纸币的款额 &~ y{'zoL  
amount of bond 担保契据的款额 *v&*% B  
amount of consideration 代价款额 }H2#H7!H  
amount of contribution 供款数额 l?<q YjI  
amount of indebtedness 负债款额 +`Fb_m)f  
amount of principal of the loan 贷款本金额 P9s_2KOF  
amount of rates chargeable 应征差饷数额 'e85s%ru  
amount of share capital 股本额 q<EEb  
amount of sums assured 承保款额 gb(#DbI  
amount of variation 变动幅度 Bj8<@~bX:L  
amount of vote 拨款数额 +(y>qd  
amount payable 应付款额 _Fxe|"<^  
amount receivable 应收款额 03F3q4"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C]Q>*=r  
analysis 分析 +N8aq<l  
ancillary risk 附属风险 "qE {a>d  
annual account 周年帐目;周年帐目报表;年度决算;年结 3(o7co-f  
annual accounting date 年结日期 f B7ljg  
annual allowance 每年免税额;年积金;年度津贴;年津 <5k&)EoT  
annual balance 年度余额 F^miq^K=  
annual disposable income 每年可动用收入 DyIV/  
annual estimates 周年预算 -!~vA+jw1  
annual fee 年费 kF?S 2(vH  
annual general meeting 周年大会 3>M.]w6{  
annual growth rate 年增率;每年增长率 }7Jp :.qk  
annual long-term supplement 长期个案每年补助金 >>j+LRf*  
annual pensionable emolument 可供计算退休金的年薪 #4N >d~  
annual report 年报 p {?}g'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (V)9s\Le_  
annual return 周年报表;周年申报表;每年报税表格 7IQqN&J  
Annual Return Rules 《周年报表规则》 # \<P]<C  
annual review of consumer prices 每年消费物价回顾 mt I MW9  
annual roll-forward basis 逐年延展方式 B*2{M  
annual salary 年薪 zsQF,7/}B  
annual statement 年度报表;年度决算表 qh H+m  
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 c&b/Joi7@  
annuitant 年金受益人 5Xj|:qz<(  
annuity 年金 !?6.!2  
annuity contract 年金合约 qsTq*G  
annuity on human life 人寿年金 oc:x&`j  
antecedent debt 先前的债项 $ hoYkA  
ante-dated cheque 倒填日期支票 ,6RQvw  
anticipated expenditure 预期开支 !]G jIT]Oh  
anticipated net profit 预期纯利 /cYk+c  
anticipated revenue 预期收入 F@EZ;[  
anti-inflation measure 反通货膨胀措施 Kk`<f d  
anti-inflationary stance 反通货膨胀立场 RyE_|]I62u  
apparent deficit 表面赤字 ,8~dz  
apparent financial solvency 表面偿债能力 Zik m?(J  
apparent partner 表面合伙人 ]| z")gOE  
application for personal assessment 个人入息课税申请书 61kO1,Uz*  
application of fund 资金应用 sSV^5  
application to release as liquidator and to destruct the books of accounts and documents 4rm87/u*0  
申请免除清盘人职务及毁灭帐簿与文件 )%BT*)x  
appointed actuary 委任精算师 $82zyq  
appointed auditor 委任核数师;委任审计师 >j- b5g"g  
appointed trustee 委任的受托人 RW)k_#%=  
appointer 委任人 &*jixqzvn  
apportioned pro rata 按比例分摊 HwM /}-t  
apportionment 分配;分摊 c[Yq5Bu{y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]a=l^Pc(xN  
apportionment formula 分摊方程式 PB@-U.Z  
apportionment of estate duty 遗产税的分摊 .jCk#@+  
appraisal 估价;评估 e_^KI  
appreciable growth 可观增长  t9]r  
appreciable impact 显着影响 =^by0E2  
appreciable increase 可观增长 cmae&Atotw  
appreciation 增值;升值 1&}G+y  
appreciation against other currencies 相对其他货币升值 \wTW?>o Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IQ#So]9~Y  
appreciation tax 增值税 |\/~ 8qP  
appropriation 拨款;拨用;拨付 Etdd\^  
appropriation account 拨款帐目 dbd"pR8v  
Appropriation Bill 拨款法案 S`4e@Z$  
appropriation-in-aid system 补助拨款办法 nE4l0[_  
approved assets 核准资产 vRxL&8`&  
approved basket stock 认可一篮子证券 Re{ej  
approved budget 核准预算 ^,>}%1\  
approved charitable donation 认可慈善捐款 (KZUvsSk  
approved charitable institution 认可慈善机构 +Z]y #=  
approved currency 核准货币;认可货币 Y[T J;O!R  
approved estimates 核准预算 95VqaR,  
approved estimates of expenditure 核准开支预算 wAPO{3  
approved overseas insurer 核准海外保险人 [&fWF~D-p<  
approved overseas trust company 核准海外信托公司 /1U,+g^O>  
approved pooled investment fund 核准汇集投资基金 aQC 7V!v  
approved provident fund scheme 认可公积金计划 E|\3f(aF  
approved provision 核准拨款 V` U/'N-ay  
approved redeemable share 核准可赎回股份 ;B(;2.<"J  
approved regional stock 认可地区性证券 E#m76]vkCU  
approved retirement scheme 认可退休金计划 L{zamVQG  
approved subordinated loan 核准附属贷款 e_\SSH @tw  
arbitrage 套戥;套汇;套利 N%: D8\qx  
arbitrageur 套戥者;套汇者 @i;LZa  
arbitrary amount 临时款项 2~+'vi  
arrangement 措施;安排;协定 MuN [U17FB  
arrears 欠款 +h9`I/R  
arrears of pay 欠付薪酬 MV7}  
arrears of revenue 逾期未收税款;逾期未收的帐项 j^:b-:F  
articles of association 组织章程;组织细则;组织章程细则 A-}PpH~.Z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +ESX.Vel  
ascertainment of profit 确定利润 e$gaE</  
"Asia Clear" “亚洲结算系统” UqY J#&MqY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]rKH|i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [qq`cT@  
Asian Development Fund [ADF] 亚洲发展基金 dV'6m@C  
Asian dollar bond 亚洲美元债券 L>eQ*311  
Asian dollar market 亚洲美元市场 I):m6y@  
Asian dollar rate 亚洲美元利率 _$~ex ~v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i_'|:Uy*F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N.kuE=X  
asked price 沽盘;喊价;索价;卖方报价 "bL P3  
assessable income 应评税入息 ~y( ,EO  
assessable loss 应评税亏损 `Nc`xO?  
assessable profit 应评税利润 9*"[pt+tA  
assessable value 应评税值 W5 M ]  
assessed profit 估定利润 XT\Td}>  
assessed value 经评估价值 'cWlY3%t  
assessment 评税;评定;估价;评税单  eYPt  
assessment number 评税编号;估价编号 /2=_B4E2  
assessment of additional tax 补加税评税 f'8B[&@L  
assessment of performance 业绩评估;实绩评价 i+kFL$N  
Assessor 评税主任 "0p +SZ~D  
asset price bubbles 资产价格泡沫 HE8'N=0  
asset-backed securities 具资产保证的证券 *)2x&~T*|  
assets accretion 资产增值 qQ3 ]E][/  
assets and liabilities 资产与负债 g9RzzE!  
assets betterment statement 资产递增表;资产改进表 Djg 1Qh  
assets lending 实物放款;有抵押贷款 |E>v~qD8I  
assets of the company passing on the death 死者去世时转移的公司资产 e-YGuWGN7  
assets pledged as security for liabilities 用作负债抵押的资产 |s)VjS4@  
assets portfolio 资产投资组合 R;5QD`  
assets price 资产价格 wR`w@ 5,d  
assets quality 资产质素 ZP]2/;h  
assets realization 资产变现 77Q4gw~2U  
assets refinancing arrangement 资产再集资安排 ]0at2  
assets securitization 资产证券化 s:qxAUi\/  
assets situated outside Hong Kong 在香港以外地方的资产 x0N-[//YV  
assets stripping 削减资产;拆卖资产 TPV6$a<  
assets value 资产值 11^ {W F  
assignee 承让人 {m1t~ S   
assignment 转让;转让书;转让契 'M]CZ}  
assignment of interest 权益转让 h+ `J=a|\  
assignment of letters patent and trade mark 专利证书及商标转让 5x93+DkO\  
assignment of property 物业转让;物业转让书 eUGm ns  
assignment right 转让权 Qr^Z~$i t  
assignor 转让人 A= \'r<:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *+4>iL*:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f=-!2#%  
associate member 附属会员 zM3H@;}m  
associated body corporate 相联法人团体 nA{ncTg1\  
associated company 相联公司;联属公司 ][T9IAn  
associated corporation 相联法团 fJ|Bu("N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3"2<T^H]  
公认会计师公会〔英国〕 n]kQtjJ  
Association of Futures Exchange Brokers 香港期货经纪协会 fS8XuT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _ d(Ks9  
association of underwriters 承保人组织 v ](G?L9b  
assumption of control 接管 |TNiKy  
assurance 担保;保险;转易;转易书 `"^@[1  
assurance of interest 权益的转易 =PeW$q+  
at 19XX price 按一九XX年价格计算 N7Z(lI|a;  
at a discount 按赔价计算;按贴水价格计算;打折扣 .j+2x[`l  
at a premium 按溢价计算;按升水价格计算 Huug_E+  
at call 通知付款;按通知 `SSP53R(0  
at constant market price 按固定市价计算 J%O[@jX1  
at constant price 按固定价格计算 NoSqzJyh  
at cost 按成本计算 W}<M?b4tP  
at current market price 按当时市价计算;按现时市价计算 "OlI-^y  
at current price 按当时价格计算;按现时价格计算 ys~p(  
at factor cost 按要素成本计算;按生产要素成本计算 NUxAv= xl  
at money-of-the-day price 按付款当日价格计算 &j wnM  
at or better 按指定或较佳价位〔买卖指令〕 Y;%R/OyWY  
at par 按面值计算;平价 }(vOaD|k=  
at sight 见票即付 {U+9,6.`  
at the close 按收市盘 MFCbx>#  
at the opening 按开市盘 s`$_  
attestation 见证;见证条款 z?IY3]v*z<  
at-the-money option 平价期权 :*w:eKk  
attorney 受权人;受托代表人 `,8R~-GPD  
attornment 新拥有人承认书 p0:&7,+a,  
attributable profit 可归属利润 4u{E D(  
attributable share value 可归属股份价值 eF gb6dSh  
Auckland Stock Exchange 奥克兰证券交易所 0YsN82IDD  
auction 拍卖 Xoa <r9  
auctioneer 拍卖商 qNuv?.7  
audit 审计;核数 $O8EiC!f6  
Audit Commission 审计署 h\: tUEg#J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /hA}9+/  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 =c5 /cpZ^  
audit review 帐目审查 Hi4@!]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5G42vTDzS4  
audited account 审计帐目;经审计的帐目 ;]O 7^s#v  
audited annual account 经审计的周年帐目 Rp4BU"&sU  
audited balance sheet 经审计的资产负债表 f@x( ,p  
auditor 核数师;核数主任;审计师 E}CqVuU$  
auditor's certificate 核数师证明书;审计师证明书 (fLbg,  
auditor's report 核数师报告;审计师报告 =>9.@`.  
Aussie bond 澳元债券 NiJ?no  
austerity budget 紧缩预算 gC,0+Y~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q}7Df!<|  
Australia All Ordinaries Index 澳洲所有普通股票指数 e4NX\tCpw  
Australian Dollar [AUD] 澳元 {KQ-Ce-6  
Australian Options Market 澳大利亚期权市场 dM@k(9|  
Australian Securities Commission 澳洲证券事务监察委员会 yU&g|MV_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 szM=U$jKq  
Australian Stock Exchange 澳大利亚证券交易所 U mx  
Austrian Schilling [ATS] 奥地利先令 Ms$7E  
authentication 认证;鉴证 R~seUW7uv"  
authority to purchase 委托购买证;委购书 1PT_1[eAR  
authorization 认可;核准;授权;授权书 A?{aUQB~|  
authorization by direction 指示授权 t9-\x  
authorization by instruction 指令授权 Fy+7{=?^F  
authorization by warrant 令状授权 3!L<=X  
authorization of unit trust 单位信托的认可 -^nQ^Td=j  
authorized agent 指定代理人 Aaw:B?4)  
authorized capital 法定资本 uzn))/"  
authorized clerk 出市员 vng8{Mx90*  
authorized dealer 认可交易商 >=q!!'$:  
authorized financial institution 认可财务机构 6[Pr<4J  
authorized fund 认可基金 %_X[{(  
authorized fund house 获授权的基金公司;认可基金公司 =w>>7u$4  
authorized institution 认可机构 4@V<Suw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B #V 4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m#}{"d&J  
authorized insurer 获授权保险人;获认可承保人 GT`<jzAiQ  
authorized investment 特准投资项目 0T{Y_IG  
authorized person 获授权人 9[]"%6  
authorized representative 获授权代表 gQzJ2LU(  
authorized share capital 法定股本 0_xcrM  
automated quotation system 自动报价系统 :92a34  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~4 xBa:*z  
自动交易系统〔香港期货交易所有限公司〕 (k HQKQmq  
automatic adjustment mechanism 自动调整机制 YI(OrR;V  
automatic adjustment system 自动调整系统 H fmMf^c  
Automatic Clearing House 自动票据交换所 BrH`:Dw  
automatic exchange rates accumulation system 自动化汇率累集系统 }Us$y0W\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @snLE?g j  
automatic teller machine [ATM] 自动柜员机 x`|tT%q@l  
autopay 自动转帐 J$ih|nP  
available assets 可用资产 +`vZg^_c`  
available fiscal reserve 现存财政储备 0Ukl#6  
available profit 可用利润 (j8,n<o  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0dX=  
average 平均;平均数;海损 D@vvy6>~s  
average basic salary 平均基本薪金 ';L^mxh  
average consumer expenditure 平均消费开支;一般消费开支 O=?X%m #  
average cost 平均成本 y.]]V"'2  
average cost of land production 增辟土地平均成本 (( IBaEq  
average daily turnover 平均每日成交额 !iz vY  
average daily wage rate 平均每日工资率 c o%_~xO  
average expenditure pattern 平均开支模式 L" ^366M!  
average growth rate 平均增长率 0 Ln5e.&  
average net fixed assets 固定资产平均净值 1R~WY'Ed  
average of relatives 相对价格平均数 25@j2K(  
average price 平均价格 L}S4Zz18  
average propensity to consume 平均消费倾向;一般消费倾向 ?kxWj(D  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2B?i2[a,  
average rate 平均率 g4qdm{BL  
average revenue 平均收入;平均收益 o)D+qiA3U  
average stock 平均库存;平均存货 _CwQ}n*  
average yearly rent 平均年租 %+W >+xRb  
avoidance of double taxation 避免双重课税 /F9lW}pd  
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 BiCa "  
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