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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: I*o6Bn |D  
A share A股;甲类股份 52# *{q}  
abatement of tax 减税;减扣免税额 oF+yh!~mM  
ABN AMRO Bank N.V. 荷兰银行 UJp'v_hN  
above-the-line expenditure 线上项目支出;经常预算支出 D?S|]]Y!q  
above-the-line receipt 线上项目收入;经常预算收入 c 8  
ABSA Asia Limited 南非联合亚洲有限公司 :O@n6%pSL  
absolute change 绝对数值变更 (JdheCq!x  
absolute expenditure 实际开支 y_W?7 S  
absolute guideline figure 绝对准则数字 @VOegf+N  
absolute interest 绝对权益 NRG~ya >  
absolute order of discharge 绝对破产解除令 ?xMTO  
absolute profit margin 绝对利润幅度 !.V_?aYi8  
absolute value 实值;绝对值 O"TVxP:  
absolutely vested interest 绝对既得权益 S=V  
absorbed cost 已吸收成本;已分摊成本 Ufi#y<dP  
absorption 吸收;分摊;合并 @,Dnl v|?  
absorption rate 吸收率;摊配率;分摊率 v+sF0 j\P  
ACB Finance Limited 亚洲商业财务有限公司 n{<@-6  
acceptable form of reciprocity 合理的互惠条件 AIQ {^:  
acceptable rate 适当利率;适当汇率 {U3jJ#K  
acceptance agreement 承兑协议 \pK&gdw  
acceptance for honour 参加承兑 ?Q=(?yR0]  
acceptor 承兑人;接受人;受票人 am.d^'  
acceptor for honour 参加承兑人 ;}S_PnwC@  
accident insurance 意外保险 k 75 p  
Accident Insurance Association of Hong Kong 香港意外保险公会 6 mLC{X[  
accident insurance scheme 意外保险计划 =&"pG` x  
accident year basis 意外年度基准 @%u}|iF|  
accommodation 通融;贷款 1#"wfiW  
accommodation bill 通融票据;空头票据 &u[F)|  
accommodation party 汇票代发人 !E00I0W-h  
account balance 帐户余额;帐户结余 `l?MmIJ  
account book 帐簿 |8k^jq  
account collected in advance 预收款项 F:<+}{Av  
account current book 往来帐簿 \j)c?1*$  
account of after-acquired property 事后取得的财产报告 $$4flfx  
account of defaulter 拖欠帐目 BIx*(  
account payable 应付帐款 8,+T[S  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |mWSS'7fI  
account receivable 应收帐款 j+AZ!$E  
account receivable report 应收帐款报表 W6EEC<$JL  
account statement 结单;帐单;会计财务报表 kn3GgdU  
account title 帐户名称;会计科目  FO!0TyQ  
accountant's report 会计师报告 "3Dnp?gB  
Accountant's Report Rules 会计师报告规则 \&V[<]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Dvz 6 E  
Accounting Arrangements 《会计安排》 VY~*QF~P  
accounting basis 会计基础 =|$U`~YB  
accounting by Official Receiver 破产管理署署长呈交的帐目 L&NpC&>wD  
Accounting Circular 《会计通告》 ]moBVRd  
accounting class 会计类别 p\'X%R  
accounting date 记帐日期;会计结算日期 G^|b*n!!  
accounting for money 款项核算 gV':Xe  
Accounting Officer 会计主任 zN+jn  
accounting period 会计报告期;会计期 k8}'@w  
accounting policy 会计政策;会计方针 $`0^E#Nl  
accounting practice 会计惯例 FChW`b&S  
accounting principle 会计准则 u\xrC\Ka  
accounting record 会计记录 G5 )"%G.  
accounting report 会计报告 "k [$euV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Wx;%W"a  
Accounting Society of China 中国会计学会 UDcr5u eKn  
accounting statement 会计报表 IWN18aaL?  
accounting system 会计制度;会计系统 Gk58VODo  
accounting transaction 会计事项;帐务交易 VOATza`  
accounting treatment 会计处理 ]NWcd~"b!Z  
accounting year 会计年度 at*DYZBjDB  
accretion 增值;添加 +dq2}gM  
accrual 应计项目;应累算数目 wp~KrUlR  
accrual basis 应计制;权责发生制 T72Z<h|<  
accrual basis accounting 应计制会计;权责发生制会计 yl' IL#n]r  
accrue 应累算;应计 5c%Fb :BW=  
accrued benefit 应累算利益 h= YTgJ  
accrued charges 应计费用 z:dW'U?1  
accrued cumulative preference share dividend 应累算的累积优先股股息 J$jLGy&'  
accrued expenses 应累算费用 X&49C:jN  
accrued interest payable 应付利息;应计未付利息 @{<^rLt  
accrued interest receivable 应收利息;应计未收利息 5 8U[IGs(  
accrued right 累算权益 PDgZb  
accruing profit 应累算的利润 D2MIV&pahP  
accumulated fiscal reserve 累积财政储备 9ucoQ@  
accumulated profit 累积利润;滚存溢利 $V<fJpA  
accumulated reserve 累积储备 `N}'5{I  
accumulation of surplus income 累积收益盈余 9*n?V;E  
acquired assets 既得资产 j9Z1=z  
acquisition 收购;购置;取得 6+>X`k%D  
acquisition cost 购置成本 yg|yoL'g  
acquisition expenses 购置费用 @frV:%  
acquisition of 100% interest 收购全部股权 Opy{i#>  
acquisition of control 取得控制权 5PpS/I:on  
acquisition of fixed assets 购置固定资产 W Kd:O)J  
acquisition of shell “买壳” jM{5nRQ  
acquisition price 收购价 4|eI_u{_  
act of God 天灾  mSFA i  
acting partner 执事合伙人 -=1>t3~\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Jl6biJx  
active partner 积极参与的合伙人 11fV|b%  
active trading 交投活跃 h;cw=G  
actual circulation 实际流通 Ve"M8-{oKk  
actual cost 实际成本 =7~;*Ts  
actual expenditure 实际开支;实际支出 #.}&6ZP  
actual income 实际入息;实际收入;实际收益 *a(GG  
actual market 现货市场 [Q8vS;.  
actual price 现货价;实际价格 <1~_nt~(*  
actual profit 实际利润 [*ug:PG  
actual quotation 实盘;实际价位;实际报价 K7qR  
actual year basis 按实际年度计算 6k37RpgH  
actuals 实货 Y|-&=  
actuarial investigation 精算调查 {ueDwnZ  
actuarial principle 精算原则 rXGaav9  
actuarial report 精算师报告 ldaT: er9  
Actuarial Society of Hong Kong 香港精算学会 J}@.f-W\j  
actuarial valuation 精算师估值 _t X1z ^  
actuary 精算师 J6zU#  
ad referendum agreement 暂定协议;有待覆核的协定 #xq|/JWs  
ad valorem duty 从价税;按值征税 YcSPU(  
ad valorem duty system 从价税制 `RE K,^U  
ad valorem fee 从价费 Q?Xqf7y  
ad valorem tariff 从价关税 -3y $j+  
additional allowance 额外免税额 \:Hh'-77q  
additional amount for unexpired risk 未过期风险的额外款额 3Z}m5f`t  
additional assessable profit 补加应评税利润 mI;\ UOh'  
additional assessment 补加评税 NeewV=[%  
additional commitment 额外承担 h)r=+Q\'(S  
additional commitment vote 额外承担拨款 QT"o"B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b^P\Kky  
additional dependent parent allowance 供养父母额外免税额 | gGD3H  
additional provision 额外拨款  `7V'A  
additional stamp duty 附加印花税 ^NxKA'oWQ  
additional tax 补加税罚款;补加税款 [/J(E\9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6*tky;  
adjudged bankrupt 被裁定破产 u$"Ew^C  
adjudicated bankrupt 裁定破产人 @[ '?AsO  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .z,`{-7U  
adjudication of bankruptcy 裁定破产;宣告破产 G$lE0_j2{  
adjudication of insolvency 裁定无力偿还债务 W=K+kB  
adjusted actual 经调整的实数;调整后的实数 sg<c1  
adjusted current assets 经调整的流动资产;调整后的流动资产 a7z% )i;Z  
adjusted figure 经调整的数字;调整后的数额 jq/CXYv  
adjusted liabilities 经调整的负债;调整后的负债 JWxSN9.X  
adjusted loss 经调整的亏损;调整后的亏损 ae+*gkPv8  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 'z};tIOKJk  
adjusted profit 经调整的利润;调整后的利润 c8o2* C$  
adjusted surplus 经调整的盈余额;调整后的盈余额 -}>H3hr  
adjusted value 经调整的价值;调整后的价值 > mP([]  
adjustment 调整;修订;理算〔保险〕 AD'c#CT  
adjustment centre 调剂中心 hi ),PfAV  
adjustment lag 调整过程的时间差距;调整时差 !3*%-8bp  
adjustment mechanism 调整机制 2<_|1%C  
adjustment of loss 亏损调整 X&%;(`  
adjustment process 调整过程;调整程序 m]VOw)mBF  
adjustment range 调整幅度 3e;ux6  
administered exchange rate 受管制汇率 *W4~.peoE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V67<Ky>  
administration expenses 行政费用 pvM`j86 _  
administration fee 手续费;行政费 +'9xTd  
administration in bankruptcy 破产管理 )EsFy6K:  
administration order 遗产管理令 "!o|^nN,  
administrator 管理人;遗产管理人 *Y ?&N2@c  
administrator of the estate 遗产管理人 ,Mn?h\  
admission of debt 债项承认书 %cq8%RT  
admission of proof 接纳债权证明 5pxw[c53#  
advance 放贷款项;垫付款项;预支款项;预付款项 ~/Kqkhq+c  
advance account 暂支帐目;预付款帐户 *nY$YwHB  
advance compensation 预付补偿金 6?l|MU"Q.  
advance from shareholder 股东垫款 ~:UAL}b{\~  
advance pending reimbursement 预支以待日后付还 Rap_1o9#\  
advanced economy 先进经济体系 <'P+2(Oi  
advancement 预付;预付财产 Ke\FzZ]  
advances warrant 垫款令 U]iZ3^8VT  
advancing 贷出 ^F+7@*u  
adverse balance 逆差 Qy'-3GB  
adverse exchange 逆汇 0&6(y* #Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 3hR3)(+1  
advice for collection 托收通知书 04!akPP<  
advice of drawing 提款通知书;汇票通知书 +tv"j;z  
advice of payment 付款通知 J['?ud}@  
Advisory Committee [Securities and Futures Commission] ].x`Fq3  
谘询委员会〔证券及期货事务监察委员会〕 8ao>]5Rs3  
Advisory Committee on Diversification 经济多元化谘询委员会 ztaSIMZ  
affidavit 誓章;遗产申报誓章 r 4+%9)  
affidavit of no receipt 述明无收款的誓章 -lI6!a^  
affiliate 联号;联营公司;附属公司 $w! v  
affiliated company 附属公司;联号;联营公司 a +`;:tX,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F#l!LER^1g  
affordability 负担能力 N8`q.;qewz  
African Development Bank [AfDB] 非洲开发银行 t[bZg9;  
after-acquired property 事后取得的财产 NKu*kL}W=  
after-hours dealing 市后交易 frbeCBP&)  
after-tax profit 税后盈利;税后利润;税后溢利 k{+ Gv}Y  
agency agreement 代理协议 m^1'aO_;q  
agency expenses 代理机构的开支 [mG:PTK3  
agency fee 代理费 ' "o2;J)7  
Agency Law 《代理法》 vb]H $@0  
agent 代理人;承销人 2P VQSwW:  
agent of company 公司代理人 esHcE{GNOS  
agent's fee 代理人费;经纪费 !u%XvxJwDb  
aggregate 总计;总数;总体数字 I !g+K  
aggregate amount 总款额;总额 f:/"OCig  
aggregate assets and liabilities 总体资产与负债 )9V8&,  
aggregate at constant price 按固定价格计算的总体数字 Jgzg[6  
aggregate demand 总需求 h1QrFPQnu  
aggregate gross position 总持仓量 }Ld eU:E4  
aggregate limit 总限额 K55]W2I9  
aggregate of salaries tax 合计薪俸税 Q+^"v]V`d  
aggregate performance 总体表现;总体业绩 h8?E+0  
aggregate supply 总体供应 NGuRyZp69&  
aggregate surplus 总盈余 jH]?vpP  
aggregate total 整体总额 JO|xX<#:  
aggregate value 总值;合计价值 %`^{Hh`  
aggregated basis 合计基准 sj%\lq  
aggregated net chargeable income 合计应课税入息实额 Xwk_QFv3  
aggregation 合并计算;合计;总和 M[5fNK&nD  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,Zs*07!$f  
aggregation of property 财产的总和 $ud\CU:r  
agio 差价;贴水 Y-:dPc{  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 e4Jx%v?_P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qM0Df0$?x  
《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》 ~#9(Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eRvnN>L  
《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》 };nOG;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vo]$[Cp|4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }Uunlz<  
agreement for a settlement 授产协议 LE4P$%>H  
agreement for assignment 转让协议 tLe"i>  
agreement for sale 售卖协议;买卖协议 ]MV=@T^8#  
agreement for sale and purchase 买卖协议 A$XmO}+  
agreement for the payment of interest 支付利息协议 5$"I Uq*  
agreement for the repayment of money 还款协议 T Ue=Yj  
agreement of reinsurance 再保险协议 `>skcvkm  
Agricultural Bank of China 中国农业银行 rsC^Re:*jr  
air passenger departure tax 飞机乘客离境税 f-a+&DB9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {t QZqqdn@  
airport tax 机场税 5jK9cF$>  
alcohol duty 酒精税 g ,""j`  
alienation 让与;让渡;转让 =&v&qn e9  
alimony 生活费;赡养费 }#QYZ nR  
All Ordinaries Index [AOI] 所有普通股指数 e:zuP.R  
all risks 全险;综合险 Q%^!j_#  
All Sales Record for Stock Market 《股票市场成交报告》 .V\: )\<|  
Allied Capital Resources Limited 新联财务有限公司 Tq!.M1{&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s_Gf7uC  
allocation letter 拨款信件 ~ZZJ/Cu  
allocation of fund 分配款项;预留款项 hYU4%"X  
allocation of profit 利润分配;溢利分配 Y|N.R(sAs&  
allocation warrant 拨款令 w2o5+G=  
allotment 分配;配股 p& +w  
allotment notice 股份配售通知;配股通知 Tn(c%ytN  
allotment of shares 股份分配 iP+3)  
allowable 可获宽免;免税的 V75P@jv5J  
allowable business loss 可扣除的营业亏损 04QY x}a  
allowable expenses 可扣税的支出 J+=+0{}  
allowance 免税额;津贴;备抵;准备金 <& p0:S7  
allowance for debts 债项的免税额 _q1E4z  
allowance for depreciation by wear and tear 耗损折旧免税额 @}iY(-V  
allowance for funeral expenses 殡殓费的免税额 B>,&{ah/5J  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fd/.\s  
allowance for repairs and outgoings 修葺及支出方面的免税额 EZg$mp1  
allowance to debtor 给债务人的津贴 b0!ZA/YC-  
alteration of capital 资本更改 'AJlkLqm#>  
alternate trustee 候补受托人 .z&,d&E  
amalgamation 合并 CWS&f g%o{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ca!DZ%y  
ambit of charges 征税范围;收费范围 4Q n5Mr@<  
amended valuation 经修订的估值 )MU)'1jc,  
American Commodities Exchange 美国商品交易所 o<nkK+=Afm  
American Express Bank Limited 美国运通银行 >.f'_2#Z&  
American Stock Exchange 美国证券交易所 yOXL19d@p_  
amortization 摊销 D0a3%LBS/2  
amount due from banks 存放银行同业的款项 k&SI -jxj  
amount due from banks abroad 存放海外银行同业的款项 xO2CgqEb  
amount due from holding companies 控股公司欠款 p}O[A`  
amount due from local banks 存放本港银行同业的款项 x^P~+(g  
amount due to banks 银行同业的存款 >'96SE3  
amount due to banks abroad 海外银行同业的存款 0dKi25J  
amount due to holding companies 控股公司存款 xRPU GGv  
amount due to local banks 本港银行同业的存款 ]J>{ZL   
amount due to outport banks 外埠银行同业的存款 KJ;NcUq  
amount for note issue 发行纸币的款额 !Au9C   
amount of bond 担保契据的款额 a>XlkkX  
amount of consideration 代价款额 $3Srr*  
amount of contribution 供款数额 qJf=f3  
amount of indebtedness 负债款额 bf1EMai"  
amount of principal of the loan 贷款本金额 "fX9bh^  
amount of rates chargeable 应征差饷数额 P gK> Z,  
amount of share capital 股本额 (n3MbVi3LU  
amount of sums assured 承保款额 RYem(%jq  
amount of variation 变动幅度 No G`J$D  
amount of vote 拨款数额 <m!(eLm+B  
amount payable 应付款额 h,%b>JFo  
amount receivable 应收款额 r&?i>.Kz8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {m2lVzK  
analysis 分析 mDJN)CX  
ancillary risk 附属风险 |B/A)(c yV  
annual account 周年帐目;周年帐目报表;年度决算;年结 AEr8^6  
annual accounting date 年结日期 I-?Dil3  
annual allowance 每年免税额;年积金;年度津贴;年津 Jt}0%C3d  
annual balance 年度余额 >@wyiBU  
annual disposable income 每年可动用收入 hAv.rjhw_  
annual estimates 周年预算 _k2*2db   
annual fee 年费 tWN hFQ'  
annual general meeting 周年大会 $wx)/t<  
annual growth rate 年增率;每年增长率 /WWD;keP5  
annual long-term supplement 长期个案每年补助金 s`Z'5J;S  
annual pensionable emolument 可供计算退休金的年薪 v<c@bDZ>  
annual report 年报 22gk1'~dO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OD\F*Ry~  
annual return 周年报表;周年申报表;每年报税表格 fKN&0N |^R  
Annual Return Rules 《周年报表规则》 3iC$ "9!p  
annual review of consumer prices 每年消费物价回顾 p{BBqKv  
annual roll-forward basis 逐年延展方式 X=U>r  
annual salary 年薪 j9G1  _  
annual statement 年度报表;年度决算表 }HC6m{vH(  
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 NHjZ`=J s  
annuitant 年金受益人 ="*:H)  
annuity 年金 N akSIGm  
annuity contract 年金合约 fXJbC+  
annuity on human life 人寿年金 [TFd|ywn  
antecedent debt 先前的债项 7(oX 1hN  
ante-dated cheque 倒填日期支票 ++)3*+N+  
anticipated expenditure 预期开支 S_ Pa .  
anticipated net profit 预期纯利 hwR_<'!  
anticipated revenue 预期收入 )lsR8Hi8  
anti-inflation measure 反通货膨胀措施 2Yt+[T*  
anti-inflationary stance 反通货膨胀立场 #ovmX  
apparent deficit 表面赤字 @CJ`T&  
apparent financial solvency 表面偿债能力  edv&!  
apparent partner 表面合伙人 G$)f5_]7{  
application for personal assessment 个人入息课税申请书 >PBP:s1f4>  
application of fund 资金应用 tUPdq0%t[  
application to release as liquidator and to destruct the books of accounts and documents $xl>YYEBMH  
申请免除清盘人职务及毁灭帐簿与文件 +>uiI4g  
appointed actuary 委任精算师 C%l+<wpXO  
appointed auditor 委任核数师;委任审计师 S[zX@3eZV  
appointed trustee 委任的受托人 ] s))O6^f  
appointer 委任人 l,n V*Z  
apportioned pro rata 按比例分摊 bXw!fYm&  
apportionment 分配;分摊 fi.[a8w:W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QSxR@hC  
apportionment formula 分摊方程式 /\0 rRT  
apportionment of estate duty 遗产税的分摊 WK<:(vu.  
appraisal 估价;评估 6pCQP c*A  
appreciable growth 可观增长 =K ctAR;  
appreciable impact 显着影响 5RysN=czA  
appreciable increase 可观增长 <@puWm[p  
appreciation 增值;升值 IW<nfg  
appreciation against other currencies 相对其他货币升值 BlrZ<\-/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (ndTEnpp  
appreciation tax 增值税 L~u@n24  
appropriation 拨款;拨用;拨付 hhU: nw  
appropriation account 拨款帐目 s.p4+K J  
Appropriation Bill 拨款法案 'q_^28rK  
appropriation-in-aid system 补助拨款办法 D%+cf  
approved assets 核准资产 R rtr\ a  
approved basket stock 认可一篮子证券 AsOkOS3  
approved budget 核准预算 5UgxuuP4  
approved charitable donation 认可慈善捐款 UHh7x%$n  
approved charitable institution 认可慈善机构 ipThw p9  
approved currency 核准货币;认可货币 BS_ 3|  
approved estimates 核准预算 AJ0 ;wx  
approved estimates of expenditure 核准开支预算 | pA  
approved overseas insurer 核准海外保险人 g$N/pg2>cT  
approved overseas trust company 核准海外信托公司 K_" denzT+  
approved pooled investment fund 核准汇集投资基金 TOe=6 Z5h  
approved provident fund scheme 认可公积金计划 /#C}1emK  
approved provision 核准拨款 dpPu&m+  
approved redeemable share 核准可赎回股份 \69h>h  
approved regional stock 认可地区性证券 {Hu@|Q\ ~&  
approved retirement scheme 认可退休金计划 }CCTz0[D"  
approved subordinated loan 核准附属贷款 H>qw@JiO!  
arbitrage 套戥;套汇;套利 aGR!T{`   
arbitrageur 套戥者;套汇者 "nzQ$E>?$  
arbitrary amount 临时款项 9 Y-y?Y  
arrangement 措施;安排;协定 'wg>=|Q5  
arrears 欠款 "^UJC-  
arrears of pay 欠付薪酬 FZ0wtS2  
arrears of revenue 逾期未收税款;逾期未收的帐项 ruKm_j#J  
articles of association 组织章程;组织细则;组织章程细则 +=:*[JEK,U  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 pp2,d`01[L  
ascertainment of profit 确定利润 R iPxz=kr  
"Asia Clear" “亚洲结算系统” !)1gGXRY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M:9 6QM~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R|&Rq(ow"  
Asian Development Fund [ADF] 亚洲发展基金 '[z529HN  
Asian dollar bond 亚洲美元债券 Q/[g|"  
Asian dollar market 亚洲美元市场 R'udC}  
Asian dollar rate 亚洲美元利率 ?m(]@6qa  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s6k@WT?"^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5C|Y-G  
asked price 沽盘;喊价;索价;卖方报价 T.}wcQf&*  
assessable income 应评税入息 6Kbc:wlR  
assessable loss 应评税亏损 E<~Fi .M;\  
assessable profit 应评税利润 FkH HTO  
assessable value 应评税值 j^V r!y  
assessed profit 估定利润 @X?7a]+;8  
assessed value 经评估价值 OABMIgX  
assessment 评税;评定;估价;评税单 ?DwI>< W  
assessment number 评税编号;估价编号 4Ucs9w3[  
assessment of additional tax 补加税评税 aJ{-m@/ 5  
assessment of performance 业绩评估;实绩评价 e}u68|\EC  
Assessor 评税主任 cOq'MDr  
asset price bubbles 资产价格泡沫 0'3f^Ajf  
asset-backed securities 具资产保证的证券 &&daQg4Ha  
assets accretion 资产增值 ,Hzz:ce  
assets and liabilities 资产与负债 2 lc  
assets betterment statement 资产递增表;资产改进表 w1&\heSQ  
assets lending 实物放款;有抵押贷款 ZR," w  
assets of the company passing on the death 死者去世时转移的公司资产 q9h 3/uTv  
assets pledged as security for liabilities 用作负债抵押的资产 (qbL=R"  
assets portfolio 资产投资组合 ]VCVV!G_=n  
assets price 资产价格 9Ev<t \B  
assets quality 资产质素 5Qh$>R4!"  
assets realization 资产变现 VK]cZ%)  
assets refinancing arrangement 资产再集资安排 5{"v/nXV  
assets securitization 资产证券化 XY h)59oM%  
assets situated outside Hong Kong 在香港以外地方的资产 x* 9 Xu"?  
assets stripping 削减资产;拆卖资产 e2><Y<  
assets value 资产值 GGQ%/i]:  
assignee 承让人 %6%~`((4  
assignment 转让;转让书;转让契 Pss$[ %  
assignment of interest 权益转让 V`WSZ  
assignment of letters patent and trade mark 专利证书及商标转让 cs]h+yE  
assignment of property 物业转让;物业转让书 pK|~G."6e  
assignment right 转让权 2A95vC'u>|  
assignor 转让人 -P.51q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %A$5mi^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fFNs cY<4w  
associate member 附属会员 X3dXRDB'  
associated body corporate 相联法人团体 9zL(PkC%\  
associated company 相联公司;联属公司 @BmI1  
associated corporation 相联法团 !S3^{l-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ixY[ HDPq  
公认会计师公会〔英国〕 /=(PMoZu  
Association of Futures Exchange Brokers 香港期货经纪协会 TlEd#XQgf&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0R-J \  
association of underwriters 承保人组织 wU5.t -|`  
assumption of control 接管 V"Sa9P{y"  
assurance 担保;保险;转易;转易书 !0Mx Bem  
assurance of interest 权益的转易 -\9K'8 C  
at 19XX price 按一九XX年价格计算 EEn8]qJC  
at a discount 按赔价计算;按贴水价格计算;打折扣 4aGVIQ  
at a premium 按溢价计算;按升水价格计算 $VxKv7:  
at call 通知付款;按通知 GiK4LJ~cH)  
at constant market price 按固定市价计算 E~y( @72)  
at constant price 按固定价格计算 P U2^4h/[`  
at cost 按成本计算 0#S#v2r5  
at current market price 按当时市价计算;按现时市价计算 _m.w5nJ  
at current price 按当时价格计算;按现时价格计算 x>bGxDtu*  
at factor cost 按要素成本计算;按生产要素成本计算 {6tj$&\)  
at money-of-the-day price 按付款当日价格计算 WbWEgd%8.  
at or better 按指定或较佳价位〔买卖指令〕 }WV}in0  
at par 按面值计算;平价 t+ vz=`  
at sight 见票即付 A`:a T{j  
at the close 按收市盘 W5Uw=!LdEY  
at the opening 按开市盘 =o5|W'>`  
attestation 见证;见证条款 `PUGg[Zx^  
at-the-money option 平价期权 UasU/Q <   
attorney 受权人;受托代表人 w$DHMpW'  
attornment 新拥有人承认书 t }YT+S  
attributable profit 可归属利润 &e6!/y&  
attributable share value 可归属股份价值 ^?8/9 o  
Auckland Stock Exchange 奥克兰证券交易所 ;EB^1*A Ew  
auction 拍卖 `oU|U!|  
auctioneer 拍卖商 dLfB){>S  
audit 审计;核数 KK}ox%j  
Audit Commission 审计署 kK|D&Xy`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B2,c_[UZ.  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 q|g>;_  
audit review 帐目审查 8CUlE-R5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3oOr*N3R  
audited account 审计帐目;经审计的帐目 -.OZ  
audited annual account 经审计的周年帐目 3c=>;g  
audited balance sheet 经审计的资产负债表 6]sP"  
auditor 核数师;核数主任;审计师 WS ^,@>A  
auditor's certificate 核数师证明书;审计师证明书 .Im=-#EN  
auditor's report 核数师报告;审计师报告 "U-dw%b}b  
Aussie bond 澳元债券 }0Ie Kpu5  
austerity budget 紧缩预算 :2.<JUDM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Gsu?m  
Australia All Ordinaries Index 澳洲所有普通股票指数 #\8"d  
Australian Dollar [AUD] 澳元 k2O3{xIjc  
Australian Options Market 澳大利亚期权市场 5HaI$>h6  
Australian Securities Commission 澳洲证券事务监察委员会 c;Gf$9?iC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c`@";+|r  
Australian Stock Exchange 澳大利亚证券交易所 PbnAY{J  
Austrian Schilling [ATS] 奥地利先令 D&{CC  
authentication 认证;鉴证 T I|h  
authority to purchase 委托购买证;委购书 ;pw9+zo ^M  
authorization 认可;核准;授权;授权书 fKW)h?.Kd  
authorization by direction 指示授权 =NmW}x|n  
authorization by instruction 指令授权 .b? Aq^i8  
authorization by warrant 令状授权 5P{[8PZxbV  
authorization of unit trust 单位信托的认可 b_X&>^4Dkl  
authorized agent 指定代理人 ,M9e *  
authorized capital 法定资本 bq2f?uD-}  
authorized clerk 出市员 3rY\y+m  
authorized dealer 认可交易商 L54]l^ls>  
authorized financial institution 认可财务机构 61w ({F  
authorized fund 认可基金 ob;O,&e0>  
authorized fund house 获授权的基金公司;认可基金公司 \U3v5|Q  
authorized institution 认可机构 ?<` ;lu/eL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~F^tLi!5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %Gl1Qi+Po_  
authorized insurer 获授权保险人;获认可承保人 PIAE6,*  
authorized investment 特准投资项目 ed2r<H$  
authorized person 获授权人 !QpOrg  
authorized representative 获授权代表 }xry  
authorized share capital 法定股本 NBL%5!'  
automated quotation system 自动报价系统 & 'CUc/,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] npd:aGx  
自动交易系统〔香港期货交易所有限公司〕 15S&,$ 1&  
automatic adjustment mechanism 自动调整机制 y 2)W"PuG  
automatic adjustment system 自动调整系统 6e8 gFQ"w2  
Automatic Clearing House 自动票据交换所 .DI?-=p|_#  
automatic exchange rates accumulation system 自动化汇率累集系统 osl\j]U8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &1Cs'  
automatic teller machine [ATM] 自动柜员机 ,+ 5:}hR+  
autopay 自动转帐 d'"|Qg_'  
available assets 可用资产  wX5q=I  
available fiscal reserve 现存财政储备 d N$,AOT  
available profit 可用利润 dVUe!S`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 W4,'?o  
average 平均;平均数;海损 ('{aOiSH  
average basic salary 平均基本薪金 _, E/HAX  
average consumer expenditure 平均消费开支;一般消费开支 Cs(sar:7  
average cost 平均成本 >(-A"jf  
average cost of land production 增辟土地平均成本 ! 1=*"H%t  
average daily turnover 平均每日成交额 v;`>pCal  
average daily wage rate 平均每日工资率 U.5R3z  
average expenditure pattern 平均开支模式 =Oq *9=v|  
average growth rate 平均增长率 mITNx^p4f  
average net fixed assets 固定资产平均净值 ;: &|DN3;  
average of relatives 相对价格平均数 QWnGolN  
average price 平均价格 vz~Oi  
average propensity to consume 平均消费倾向;一般消费倾向 @mJ~?d95v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Mg2e0}{  
average rate 平均率 Ta[\BWR2  
average revenue 平均收入;平均收益 )3)7zulnXH  
average stock 平均库存;平均存货 L+*:VP6WD  
average yearly rent 平均年租 : 0 ,yq?M  
avoidance of double taxation 避免双重课税 hbg$u$1`,  
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-+:1E  
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