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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: 4sva%Up  
A share A股;甲类股份 lw Kr$X4  
abatement of tax 减税;减扣免税额 )X7ZX#ttH  
ABN AMRO Bank N.V. 荷兰银行 mM95BUB  
above-the-line expenditure 线上项目支出;经常预算支出 1 8&^k|  
above-the-line receipt 线上项目收入;经常预算收入 S]9xqiJW  
ABSA Asia Limited 南非联合亚洲有限公司 7zNyH(.  
absolute change 绝对数值变更 @ 8SYV}0H  
absolute expenditure 实际开支 <2R=!n@b\  
absolute guideline figure 绝对准则数字 5 &VLq  
absolute interest 绝对权益 a u#IA  
absolute order of discharge 绝对破产解除令 M9iu#6P  
absolute profit margin 绝对利润幅度 Ml)WY#7  
absolute value 实值;绝对值 "? R$9i  
absolutely vested interest 绝对既得权益 S[%86(,*gP  
absorbed cost 已吸收成本;已分摊成本 B,A/ -B\  
absorption 吸收;分摊;合并 ,iHl;3bu  
absorption rate 吸收率;摊配率;分摊率 LUCpZ3F1  
ACB Finance Limited 亚洲商业财务有限公司 / AW]12_  
acceptable form of reciprocity 合理的互惠条件 19lx;^b  
acceptable rate 适当利率;适当汇率 jgC/  
acceptance agreement 承兑协议 J M`uIVnNA  
acceptance for honour 参加承兑 ho0T$hB  
acceptor 承兑人;接受人;受票人 )v'DQAL  
acceptor for honour 参加承兑人 >uI|S  
accident insurance 意外保险 Kj}}O2  
Accident Insurance Association of Hong Kong 香港意外保险公会 3 8f9jF%7j  
accident insurance scheme 意外保险计划 dM$]OAT  
accident year basis 意外年度基准 _E?(cWC  
accommodation 通融;贷款 "V^(i%E;  
accommodation bill 通融票据;空头票据 'g$|:bw/  
accommodation party 汇票代发人 .m4K ]^m  
account balance 帐户余额;帐户结余 \BS^="AcpP  
account book 帐簿 jd$lu^>I  
account collected in advance 预收款项 x0 j$]$  
account current book 往来帐簿 g#H#i~E^  
account of after-acquired property 事后取得的财产报告 p;C`n)7P7  
account of defaulter 拖欠帐目 0z%]HlPg  
account payable 应付帐款 |}#Rn`*2y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3ldOOQW%  
account receivable 应收帐款 -\r*D#aHBN  
account receivable report 应收帐款报表 q3 9 RD  
account statement 结单;帐单;会计财务报表 "Z,'NL>&  
account title 帐户名称;会计科目 iJ#sg+  
accountant's report 会计师报告 44cyD _(  
Accountant's Report Rules 会计师报告规则 z*kn.sW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \.}* s]6  
Accounting Arrangements 《会计安排》 5Rc 5/m  
accounting basis 会计基础 *}LYMrP  
accounting by Official Receiver 破产管理署署长呈交的帐目 fUE jl  
Accounting Circular 《会计通告》 2!l)% F`  
accounting class 会计类别 /#.6IV(  
accounting date 记帐日期;会计结算日期 =0O`VSb  
accounting for money 款项核算 tcmG>^YM  
Accounting Officer 会计主任 {@({po  
accounting period 会计报告期;会计期 0;]tC\D1  
accounting policy 会计政策;会计方针 eH75: `  
accounting practice 会计惯例 z m_mLk$4H  
accounting principle 会计准则 `L0}^ |`9  
accounting record 会计记录 }yXa1#3  
accounting report 会计报告 k(V#{ YP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8Kv=Zp,?`  
Accounting Society of China 中国会计学会 |2^cPnv?G&  
accounting statement 会计报表 U@i+XZc"S  
accounting system 会计制度;会计系统 K /. ;N.9  
accounting transaction 会计事项;帐务交易 >/-<,,<\C  
accounting treatment 会计处理 @m#7E4 +  
accounting year 会计年度 [NyR$yD{  
accretion 增值;添加 ^cX);koO  
accrual 应计项目;应累算数目 %e=BC^VW  
accrual basis 应计制;权责发生制 e6,/ i  
accrual basis accounting 应计制会计;权责发生制会计 vJK0>":G  
accrue 应累算;应计 D4[t@*m>7  
accrued benefit 应累算利益 8 \%*4L'  
accrued charges 应计费用 MdCEp1Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 :+en8^r%  
accrued expenses 应累算费用 f%d7?<rw  
accrued interest payable 应付利息;应计未付利息 Q]66v$  
accrued interest receivable 应收利息;应计未收利息 3>c<E1   
accrued right 累算权益 +Z /Pj_.o  
accruing profit 应累算的利润 Pij*?qmeQ  
accumulated fiscal reserve 累积财政储备 : 3*(kb1)&  
accumulated profit 累积利润;滚存溢利 tP7l ;EX4  
accumulated reserve 累积储备 P>Pw;[b>O  
accumulation of surplus income 累积收益盈余 ^!?W!k!:V  
acquired assets 既得资产 B`9'COw  
acquisition 收购;购置;取得 n:'Mpux  
acquisition cost 购置成本 /tDwgxJ  
acquisition expenses 购置费用 _6xC4@~h*  
acquisition of 100% interest 收购全部股权 XWH~o:0<2  
acquisition of control 取得控制权 3)p#}_u{  
acquisition of fixed assets 购置固定资产 RCgZ GP  
acquisition of shell “买壳” {rf.sN~M  
acquisition price 收购价 vm 1vX;  
act of God 天灾 1s/t}J~zZ  
acting partner 执事合伙人 6|~N5E~SX  
active market 买卖活跃的市场;交投畅旺的市场;旺市 SfEgmp-m  
active partner 积极参与的合伙人 %h(J+_"L6  
active trading 交投活跃 #]cO] I  
actual circulation 实际流通 M qFuZg  
actual cost 实际成本 w+z~Mz}Vz  
actual expenditure 实际开支;实际支出 Xu2:yf4No*  
actual income 实际入息;实际收入;实际收益 "NMX>a,(  
actual market 现货市场 `[X5mEe  
actual price 现货价;实际价格 :$L^l{gT  
actual profit 实际利润 lN -vFna  
actual quotation 实盘;实际价位;实际报价 tp7cc;0  
actual year basis 按实际年度计算 vYcea  
actuals 实货 nj]l'~Y0  
actuarial investigation 精算调查 |W:xbtPNy  
actuarial principle 精算原则 p gW BW9\  
actuarial report 精算师报告 &,JrhMr\  
Actuarial Society of Hong Kong 香港精算学会 W0R<^5_  
actuarial valuation 精算师估值 ..)O/g.  
actuary 精算师 )E;B'^RVR  
ad referendum agreement 暂定协议;有待覆核的协定 K!=Y4"5%  
ad valorem duty 从价税;按值征税 F^fL  
ad valorem duty system 从价税制 6Q"fRXM   
ad valorem fee 从价费 Gx,<|v  
ad valorem tariff 从价关税 7A<X!a  
additional allowance 额外免税额 "**Tw'  
additional amount for unexpired risk 未过期风险的额外款额 4"at~K` Q  
additional assessable profit 补加应评税利润 Py_yIwQqg  
additional assessment 补加评税 `O/1aW1  
additional commitment 额外承担 RoS&oGYqR  
additional commitment vote 额外承担拨款 0go{gUI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y HSdaocp  
additional dependent parent allowance 供养父母额外免税额 bbddbRj;  
additional provision 额外拨款 $pr\"!|z  
additional stamp duty 附加印花税 leR-oeSO  
additional tax 补加税罚款;补加税款 ~ HN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1wAD_PI|BH  
adjudged bankrupt 被裁定破产 KxhMPvN'  
adjudicated bankrupt 裁定破产人 +-"uJIwMD  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;&RBg+Pr  
adjudication of bankruptcy 裁定破产;宣告破产 | KY6IGcqV  
adjudication of insolvency 裁定无力偿还债务 sVWOh|O[W  
adjusted actual 经调整的实数;调整后的实数 _c$l@8KS^  
adjusted current assets 经调整的流动资产;调整后的流动资产 3)cH\gsg9  
adjusted figure 经调整的数字;调整后的数额 AAuH}W>n  
adjusted liabilities 经调整的负债;调整后的负债 >BFUts%  
adjusted loss 经调整的亏损;调整后的亏损 X\sOeb:]  
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 YS],o'T  
adjusted profit 经调整的利润;调整后的利润 VC~1QPC9  
adjusted surplus 经调整的盈余额;调整后的盈余额 }w&W\g+E$  
adjusted value 经调整的价值;调整后的价值 w=JO$7  
adjustment 调整;修订;理算〔保险〕 {8p<iY- %  
adjustment centre 调剂中心 @$mh0K>  
adjustment lag 调整过程的时间差距;调整时差 r9sq3z|%  
adjustment mechanism 调整机制 N)CM^$(T|  
adjustment of loss 亏损调整 2 8>  
adjustment process 调整过程;调整程序 uC$!|I  
adjustment range 调整幅度 /;E{(%U)t  
administered exchange rate 受管制汇率  r`-=<@[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5! -+5TJI  
administration expenses 行政费用 ZP-^10  
administration fee 手续费;行政费 FWC\(f  
administration in bankruptcy 破产管理 n4Xh}KtH  
administration order 遗产管理令 %'o'Kh''=  
administrator 管理人;遗产管理人 Y2$wL9">  
administrator of the estate 遗产管理人 Q 8| C>$n  
admission of debt 债项承认书 `-Y8T\  
admission of proof 接纳债权证明 \*yH33B9  
advance 放贷款项;垫付款项;预支款项;预付款项 HD%n'@E  
advance account 暂支帐目;预付款帐户 _"l2UDx  
advance compensation 预付补偿金 o{]2W `0r  
advance from shareholder 股东垫款 $Iz*W]B!  
advance pending reimbursement 预支以待日后付还 y$$|_ l@  
advanced economy 先进经济体系 <DR$WsDG  
advancement 预付;预付财产 12]rfd   
advances warrant 垫款令 ]Xm+-{5?!R  
advancing 贷出 ExKyjWAJ  
adverse balance 逆差 >uLWfk+y1  
adverse exchange 逆汇 H^ds<I<)  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^ruz-N^Y!  
advice for collection 托收通知书 /M2U7^9``"  
advice of drawing 提款通知书;汇票通知书 #M ;j*IBl*  
advice of payment 付款通知 F% < ZEVm  
Advisory Committee [Securities and Futures Commission] .D3k(zZ  
谘询委员会〔证券及期货事务监察委员会〕 '><I|c}  
Advisory Committee on Diversification 经济多元化谘询委员会 DMdVE P"m  
affidavit 誓章;遗产申报誓章 h~`^H9?M  
affidavit of no receipt 述明无收款的誓章 u7nTk'#r  
affiliate 联号;联营公司;附属公司 W*;r}!ro  
affiliated company 附属公司;联号;联营公司 #=uV, dw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mswAao<y&x  
affordability 负担能力 7?@ -|{  
African Development Bank [AfDB] 非洲开发银行 X*w7q7\8-:  
after-acquired property 事后取得的财产 [zJ|61^  
after-hours dealing 市后交易 tqD=)0Uzs  
after-tax profit 税后盈利;税后利润;税后溢利 lJvfgP-j  
agency agreement 代理协议 ^#gJf*'UE  
agency expenses 代理机构的开支 B%n|%g6K|h  
agency fee 代理费 `(uN_zvH  
Agency Law 《代理法》 ZyX+V?4  
agent 代理人;承销人 N(J'h$E  
agent of company 公司代理人 A1Es>NK[qW  
agent's fee 代理人费;经纪费 XOL_vS24  
aggregate 总计;总数;总体数字  MFyi#nq  
aggregate amount 总款额;总额 U6?3 z  
aggregate assets and liabilities 总体资产与负债 fnJx$PD~  
aggregate at constant price 按固定价格计算的总体数字 .k -!/^  
aggregate demand 总需求 GLp~SeF#  
aggregate gross position 总持仓量 w ,*#z  
aggregate limit 总限额 &|fPskpy  
aggregate of salaries tax 合计薪俸税 i~"lcgoO  
aggregate performance 总体表现;总体业绩 vd9PBN  
aggregate supply 总体供应 qDS~|<Y5  
aggregate surplus 总盈余 <5!)5+G  
aggregate total 整体总额 \_)[FC@  
aggregate value 总值;合计价值 H krhd   
aggregated basis 合计基准 XUVBD;"f!  
aggregated net chargeable income 合计应课税入息实额 v%muno,  
aggregation 合并计算;合计;总和  CH$K_\  
aggregation of incomes of husband and wife 夫妇入息合并计算 gq~K(Q<O<  
aggregation of property 财产的总和 b5)1\ANq  
agio 差价;贴水 NT=)</v  
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》 )8E[xBaO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8;d./!|'&g  
《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》 bjBXs;zr@\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ThY\K>@]  
《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》 )i"52!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G:!3X)b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s|][p|  
agreement for a settlement 授产协议 d(YAH@  
agreement for assignment 转让协议 kq*IC&y  
agreement for sale 售卖协议;买卖协议 weMufT  
agreement for sale and purchase 买卖协议 LJSx~)@  
agreement for the payment of interest 支付利息协议 &})Zqc3Lqk  
agreement for the repayment of money 还款协议 yu}T><Wst  
agreement of reinsurance 再保险协议 w~~[0e+E  
Agricultural Bank of China 中国农业银行 5mX"0a_Q  
air passenger departure tax 飞机乘客离境税 T"DG$R,Aj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $\#wsI(  
airport tax 机场税 p4uN+D `.U  
alcohol duty 酒精税 DfjDw/{U3L  
alienation 让与;让渡;转让 s54AM]a{j  
alimony 生活费;赡养费 A;TNR  
All Ordinaries Index [AOI] 所有普通股指数 qtjx<`EK>  
all risks 全险;综合险 m 0]1(\%  
All Sales Record for Stock Market 《股票市场成交报告》 FI@kE19  
Allied Capital Resources Limited 新联财务有限公司 -I:L6ft8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6?'; ip  
allocation letter 拨款信件 pmiC|F83!8  
allocation of fund 分配款项;预留款项 <u  ImZC  
allocation of profit 利润分配;溢利分配 A |P wm`  
allocation warrant 拨款令 z(#CO<C.t  
allotment 分配;配股 _xM}*_<VP  
allotment notice 股份配售通知;配股通知 E J&w6),d  
allotment of shares 股份分配 ~H4Tr[8a  
allowable 可获宽免;免税的 Q sPZ dC  
allowable business loss 可扣除的营业亏损 -sx=1+\nf  
allowable expenses 可扣税的支出 \;Sl5*kr  
allowance 免税额;津贴;备抵;准备金 w&Z.rB?  
allowance for debts 债项的免税额 fskc'%x  
allowance for depreciation by wear and tear 耗损折旧免税额 ^YB3$:@$U  
allowance for funeral expenses 殡殓费的免税额 )&[ol9+\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 r.' cjUs  
allowance for repairs and outgoings 修葺及支出方面的免税额 /&em%/  
allowance to debtor 给债务人的津贴 O{Z bpa^  
alteration of capital 资本更改 LYuMR,7E  
alternate trustee 候补受托人 C;YtMY:  
amalgamation 合并 qgxGq(6K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :n OCs  
ambit of charges 征税范围;收费范围 $'w>doUlA  
amended valuation 经修订的估值 m[%P3  
American Commodities Exchange 美国商品交易所 7WHq'R{@  
American Express Bank Limited 美国运通银行 ^V"08  
American Stock Exchange 美国证券交易所 @`nU=kY/  
amortization 摊销 qhmA)AWG>  
amount due from banks 存放银行同业的款项 ${tBu#$-d  
amount due from banks abroad 存放海外银行同业的款项 s,j=Kym%  
amount due from holding companies 控股公司欠款 L-|u=c-6  
amount due from local banks 存放本港银行同业的款项 7-}/{o*,5  
amount due to banks 银行同业的存款 o;v_vCLO  
amount due to banks abroad 海外银行同业的存款 -+Z&O?pSH  
amount due to holding companies 控股公司存款 loD:4e1  
amount due to local banks 本港银行同业的存款 % O*)'ni  
amount due to outport banks 外埠银行同业的存款 Me-H'Mp~  
amount for note issue 发行纸币的款额 36d6KS 7  
amount of bond 担保契据的款额 yW;]J8 7*  
amount of consideration 代价款额 ~"cqFdnO  
amount of contribution 供款数额 ,[u.5vC  
amount of indebtedness 负债款额 lGEfI&1%!  
amount of principal of the loan 贷款本金额 qdZo cTf'  
amount of rates chargeable 应征差饷数额 Z#@<|{eI  
amount of share capital 股本额 %.s"l6 W  
amount of sums assured 承保款额 !Xzy:  
amount of variation 变动幅度 V0*9Tnc  
amount of vote 拨款数额 {qFAX<{D  
amount payable 应付款额 [?n}?0  
amount receivable 应收款额 <$8e;:#:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .c@,$z2M  
analysis 分析 (kJ"M4*<F'  
ancillary risk 附属风险 fRt&-z('  
annual account 周年帐目;周年帐目报表;年度决算;年结 cN7|Zsc\  
annual accounting date 年结日期 }^PdW3O*m,  
annual allowance 每年免税额;年积金;年度津贴;年津 4x$Ts %]  
annual balance 年度余额 \7q>4[  
annual disposable income 每年可动用收入 0T:ZWRjH  
annual estimates 周年预算 vl5r~F  
annual fee 年费 ]U.YbWe^  
annual general meeting 周年大会 %)L|7v<  
annual growth rate 年增率;每年增长率 F"a31`L>H  
annual long-term supplement 长期个案每年补助金 { pu .l4nk  
annual pensionable emolument 可供计算退休金的年薪 '.zr:l  
annual report 年报 !%'c$U2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AA K}t6  
annual return 周年报表;周年申报表;每年报税表格 _'P!>C!  
Annual Return Rules 《周年报表规则》 I z)~h>-F  
annual review of consumer prices 每年消费物价回顾 $,jynRk7q  
annual roll-forward basis 逐年延展方式 74a>}+"  
annual salary 年薪 [4HOWM>\  
annual statement 年度报表;年度决算表 /pz(s+4=  
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 yV5AVM o  
annuitant 年金受益人 6}q# c  
annuity 年金 Jek)`D  
annuity contract 年金合约 =)2!qoE  
annuity on human life 人寿年金 ea!Znld]  
antecedent debt 先前的债项 P26YJMJ'  
ante-dated cheque 倒填日期支票 ,IG?(CK|  
anticipated expenditure 预期开支 ;%Zn)etu  
anticipated net profit 预期纯利 "3VMjF\  
anticipated revenue 预期收入 oBzjEv  
anti-inflation measure 反通货膨胀措施 d+g+ {p>?  
anti-inflationary stance 反通货膨胀立场 <9Pf] G=  
apparent deficit 表面赤字 67dp)X  
apparent financial solvency 表面偿债能力 si|b>R&Z  
apparent partner 表面合伙人 1 =9 Kwd  
application for personal assessment 个人入息课税申请书 d=:&tOCg2  
application of fund 资金应用 0& ?/TSC  
application to release as liquidator and to destruct the books of accounts and documents g}'(V>(  
申请免除清盘人职务及毁灭帐簿与文件 l}mzCIw%  
appointed actuary 委任精算师 }t.VH:02y  
appointed auditor 委任核数师;委任审计师 D(Yq<%Q  
appointed trustee 委任的受托人 3,{tGNl|  
appointer 委任人 6Er%td)f  
apportioned pro rata 按比例分摊 \:91BQP c  
apportionment 分配;分摊 =]F15:%Z q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \B D'"  
apportionment formula 分摊方程式 qGKQrb,K  
apportionment of estate duty 遗产税的分摊 =j!Ruy1  
appraisal 估价;评估 qU:Mvb^5&  
appreciable growth 可观增长 x2H?B` 5  
appreciable impact 显着影响 ;PhX[y^*  
appreciable increase 可观增长 vq*)2.  
appreciation 增值;升值 }_o!f V  
appreciation against other currencies 相对其他货币升值 >-YWq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,a?$F1Z-  
appreciation tax 增值税 |%-:qk4rG  
appropriation 拨款;拨用;拨付 DmgWIede|:  
appropriation account 拨款帐目 7I<];j  
Appropriation Bill 拨款法案 F#$[jh$  
appropriation-in-aid system 补助拨款办法 r2 o-/$  
approved assets 核准资产 N;d@)h(N!  
approved basket stock 认可一篮子证券 s1NRUV2E  
approved budget 核准预算 QyX ?  
approved charitable donation 认可慈善捐款 Kly`V]XE  
approved charitable institution 认可慈善机构 6z80Y*|eJ  
approved currency 核准货币;认可货币 mu =H&JC  
approved estimates 核准预算 fF} NPl  
approved estimates of expenditure 核准开支预算 jaI mO  
approved overseas insurer 核准海外保险人 5x; y{qT  
approved overseas trust company 核准海外信托公司 N>4uqFo  
approved pooled investment fund 核准汇集投资基金 1A b=1g{  
approved provident fund scheme 认可公积金计划 edD"jq)J  
approved provision 核准拨款 _<1uO=km6  
approved redeemable share 核准可赎回股份 o]|a5. O  
approved regional stock 认可地区性证券 ? $LKn2C  
approved retirement scheme 认可退休金计划 b ZEyP W  
approved subordinated loan 核准附属贷款 |lhVk\X  
arbitrage 套戥;套汇;套利 SmYY){AQ/  
arbitrageur 套戥者;套汇者 F,-S&d  
arbitrary amount 临时款项 \Q<Ur&J]%  
arrangement 措施;安排;协定 0 SeDBs  
arrears 欠款 , *A',  
arrears of pay 欠付薪酬 *eo<5YUHt  
arrears of revenue 逾期未收税款;逾期未收的帐项 wIT}>8o  
articles of association 组织章程;组织细则;组织章程细则 *PJg~F%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 79 ZBVe(}  
ascertainment of profit 确定利润 -O-qEQd  
"Asia Clear" “亚洲结算系统” xl~%hwBd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x0!5z1KQh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;Y>cegG\  
Asian Development Fund [ADF] 亚洲发展基金 RZeU{u<O  
Asian dollar bond 亚洲美元债券 #]!0$z|Z  
Asian dollar market 亚洲美元市场  uM9[  
Asian dollar rate 亚洲美元利率 '9MtIcNb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,pz^8NJAI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <H)I06];  
asked price 沽盘;喊价;索价;卖方报价 xW;-=Q  
assessable income 应评税入息 6{r^3Hz  
assessable loss 应评税亏损 4^0L2BVcv  
assessable profit 应评税利润 R1DXi  
assessable value 应评税值 /Ma"a ^  
assessed profit 估定利润 oG)JH)!  
assessed value 经评估价值 w3=Bj  
assessment 评税;评定;估价;评税单 OO:^#Mvv5  
assessment number 评税编号;估价编号 e)~7pXYV)  
assessment of additional tax 补加税评税 t%n3~i4X:  
assessment of performance 业绩评估;实绩评价 @P^8?!i+  
Assessor 评税主任 0=r.I}x  
asset price bubbles 资产价格泡沫 \=yx~c_$L  
asset-backed securities 具资产保证的证券 jtk2>Ol   
assets accretion 资产增值 idf~"a  
assets and liabilities 资产与负债 a N|MBX;  
assets betterment statement 资产递增表;资产改进表 uYPdmrPB?l  
assets lending 实物放款;有抵押贷款 EQkv&k5X  
assets of the company passing on the death 死者去世时转移的公司资产 I4Ys ,n  
assets pledged as security for liabilities 用作负债抵押的资产 xrK%3nA4s"  
assets portfolio 资产投资组合 I T)rhi:  
assets price 资产价格 3JiDi X"|  
assets quality 资产质素 UpgY}pf}  
assets realization 资产变现 tIgKnKr^)  
assets refinancing arrangement 资产再集资安排 J@y1L]:  
assets securitization 资产证券化 lbv9 kk[  
assets situated outside Hong Kong 在香港以外地方的资产 a(X?N.w  
assets stripping 削减资产;拆卖资产 h,q%MZ==^s  
assets value 资产值 I-NzGx2u  
assignee 承让人 ~h] <E  
assignment 转让;转让书;转让契 ?#^_yd|<  
assignment of interest 权益转让 L[d 7@  
assignment of letters patent and trade mark 专利证书及商标转让 ;(Q4x"?I  
assignment of property 物业转让;物业转让书 'Pudy\Ab  
assignment right 转让权 xD;5z`A3  
assignor 转让人 FLO#!G  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4}{HRs?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?Ovl(4VG  
associate member 附属会员 [ds:LQq)/  
associated body corporate 相联法人团体 Gw*n,*pz  
associated company 相联公司;联属公司 Da!A1|"  
associated corporation 相联法团 \FSkI0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A e&t#,)  
公认会计师公会〔英国〕 0(;d<u)fS  
Association of Futures Exchange Brokers 香港期货经纪协会 KDW%*%!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +Eh1>m  
association of underwriters 承保人组织 I_J;/!l=  
assumption of control 接管 }+0{opY4R  
assurance 担保;保险;转易;转易书 o Q= Q}  
assurance of interest 权益的转易 @<e+E"6  
at 19XX price 按一九XX年价格计算 wAxXK94#3  
at a discount 按赔价计算;按贴水价格计算;打折扣 &AmTXW  
at a premium 按溢价计算;按升水价格计算 ^c}Z$V  
at call 通知付款;按通知 {Q[{H'Oa  
at constant market price 按固定市价计算 &dZ-}. af  
at constant price 按固定价格计算 <k'=_mC_  
at cost 按成本计算 Cs7YD~,  
at current market price 按当时市价计算;按现时市价计算 w{Wz^=';  
at current price 按当时价格计算;按现时价格计算  R:98'`X=  
at factor cost 按要素成本计算;按生产要素成本计算 Z VuHO7'  
at money-of-the-day price 按付款当日价格计算 $ +;`[b   
at or better 按指定或较佳价位〔买卖指令〕 l [?o du4  
at par 按面值计算;平价 DPJ#Y -0  
at sight 见票即付 KFdTw{GlJ7  
at the close 按收市盘 ^SB?NRk  
at the opening 按开市盘 Fd-PjW/E8  
attestation 见证;见证条款 v2:A 4Pd:+  
at-the-money option 平价期权 zR(}X8fP  
attorney 受权人;受托代表人 yHl1:cf(y  
attornment 新拥有人承认书 dJM)~Ay-  
attributable profit 可归属利润 wp`a:QZ8N  
attributable share value 可归属股份价值 ["4h%{.  
Auckland Stock Exchange 奥克兰证券交易所 3(G}IWPq<  
auction 拍卖 <<gk< _7`  
auctioneer 拍卖商 V& <vRIsN  
audit 审计;核数 5BCXI8Ox9x  
Audit Commission 审计署 2J =K\ L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *SQ hXTn  
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〕 W~E%Eq3  
audit review 帐目审查 hm>JBc:n-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s@K)RhTY  
audited account 审计帐目;经审计的帐目 eKNZ?!c=  
audited annual account 经审计的周年帐目 ~;k-/Z"  
audited balance sheet 经审计的资产负债表 uPc}a3'?  
auditor 核数师;核数主任;审计师 .t''(0_kC  
auditor's certificate 核数师证明书;审计师证明书 7OX5"u!2  
auditor's report 核数师报告;审计师报告 W"+*%x  
Aussie bond 澳元债券 *Hy-D</w%  
austerity budget 紧缩预算 +0\BI<aG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "  m<]B  
Australia All Ordinaries Index 澳洲所有普通股票指数 "S.5_@?  
Australian Dollar [AUD] 澳元 2Jl6Xc8  
Australian Options Market 澳大利亚期权市场 fEE[h uG  
Australian Securities Commission 澳洲证券事务监察委员会 f4)fa yAVp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UVlD]oXKh  
Australian Stock Exchange 澳大利亚证券交易所 PjNOeI@G  
Austrian Schilling [ATS] 奥地利先令 .)o<'u@Ri  
authentication 认证;鉴证  fy" q  
authority to purchase 委托购买证;委购书 -jdS8n4  
authorization 认可;核准;授权;授权书 ra=U,  
authorization by direction 指示授权 |uI d:^ {  
authorization by instruction 指令授权 z^+f3-Z  
authorization by warrant 令状授权 4;'o`K~*  
authorization of unit trust 单位信托的认可 `"zXf-qeE  
authorized agent 指定代理人 &2[OH}4  
authorized capital 法定资本 .6aC2A]es  
authorized clerk 出市员 @igr~hJ  
authorized dealer 认可交易商 .Nz2K[  
authorized financial institution 认可财务机构 fVx<f.xuW  
authorized fund 认可基金 ;rZR9fR  
authorized fund house 获授权的基金公司;认可基金公司 OjTb2[Q  
authorized institution 认可机构 |l)SX\Qf`@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _SdO}AiG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HZC^Q7]hy  
authorized insurer 获授权保险人;获认可承保人 ~``oKiPg@  
authorized investment 特准投资项目 +U{8Mj  
authorized person 获授权人 ;"46H'>!  
authorized representative 获授权代表 $Y* d ' >  
authorized share capital 法定股本 N|-M|1w96  
automated quotation system 自动报价系统 5'wWj}0!%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Uo?g@D  
自动交易系统〔香港期货交易所有限公司〕 !qk+>6~A,  
automatic adjustment mechanism 自动调整机制 2#LTd{  
automatic adjustment system 自动调整系统 TG 9 a1q  
Automatic Clearing House 自动票据交换所 z5`AJrj%  
automatic exchange rates accumulation system 自动化汇率累集系统  @v &hr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ))m\d*  
automatic teller machine [ATM] 自动柜员机 v&Xsyb0CaM  
autopay 自动转帐 @=JOAo  
available assets 可用资产 a!rU+hiC  
available fiscal reserve 现存财政储备 ?e( y/  
available profit 可用利润 z6 T3vw  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 >dO1)  
average 平均;平均数;海损 &$$KC?!w  
average basic salary 平均基本薪金 ,9;RP/"7  
average consumer expenditure 平均消费开支;一般消费开支  %f3qCN  
average cost 平均成本 ?5'EP|<  
average cost of land production 增辟土地平均成本 }#%3y&7M7  
average daily turnover 平均每日成交额 fNR2(8;}  
average daily wage rate 平均每日工资率 e=uElp'%  
average expenditure pattern 平均开支模式 Lv;% z  
average growth rate 平均增长率 CVUA7eG+  
average net fixed assets 固定资产平均净值 y2Eq-Ie  
average of relatives 相对价格平均数 k*XI/k5Vc  
average price 平均价格 { 3,_i66  
average propensity to consume 平均消费倾向;一般消费倾向 Z[9) hGh  
average propensity to save 平均储蓄倾向;一般储蓄倾向 HK}br!?  
average rate 平均率 2S%[YR>>  
average revenue 平均收入;平均收益 |q| ?y`X4/  
average stock 平均库存;平均存货 <46> v<  
average yearly rent 平均年租 J>D+/[mFt  
avoidance of double taxation 避免双重课税 80J87\)  
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 8U8%XIEJ  
"aL.`^.  
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