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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: n$hqNsM  
A share A股;甲类股份 E%k ]cZ  
abatement of tax 减税;减扣免税额 `FYtiv?G  
ABN AMRO Bank N.V. 荷兰银行 }uvKE|umj  
above-the-line expenditure 线上项目支出;经常预算支出 U| 41u4)D  
above-the-line receipt 线上项目收入;经常预算收入 0K$WSGB?6j  
ABSA Asia Limited 南非联合亚洲有限公司 UYcyk $da  
absolute change 绝对数值变更 dWW-tHv#  
absolute expenditure 实际开支 PK-}Ldj  
absolute guideline figure 绝对准则数字 q-3J.VLJ5H  
absolute interest 绝对权益 G {pP}  
absolute order of discharge 绝对破产解除令 kol,Qs  
absolute profit margin 绝对利润幅度 'TK$ndy;7}  
absolute value 实值;绝对值 KM_)7?`  
absolutely vested interest 绝对既得权益 []=FZ`4  
absorbed cost 已吸收成本;已分摊成本 0i`v:Lq%  
absorption 吸收;分摊;合并 Y uw E 0  
absorption rate 吸收率;摊配率;分摊率 2pxWv )0  
ACB Finance Limited 亚洲商业财务有限公司 F;?TR[4!k  
acceptable form of reciprocity 合理的互惠条件 (EOec5qXU  
acceptable rate 适当利率;适当汇率 ]xJ'oBhy  
acceptance agreement 承兑协议 ^Kw&=u  
acceptance for honour 参加承兑 a8bX"#OR&N  
acceptor 承兑人;接受人;受票人 K4?t' dd]  
acceptor for honour 参加承兑人 JO& ;bT<  
accident insurance 意外保险 pu2wEQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 {hs2?#p  
accident insurance scheme 意外保险计划 , `[Z`SUk`  
accident year basis 意外年度基准 Qe @A5#  
accommodation 通融;贷款 =e-a&Ep-z  
accommodation bill 通融票据;空头票据 Ersr\ZB  
accommodation party 汇票代发人 (s V]UGrZ  
account balance 帐户余额;帐户结余 j#LV7@H.e?  
account book 帐簿 D y`W5_xSz  
account collected in advance 预收款项 B7Ki @)  
account current book 往来帐簿 ]|C_`,ux  
account of after-acquired property 事后取得的财产报告 1*!c X  
account of defaulter 拖欠帐目 dr,B\.|jC  
account payable 应付帐款 @wYQLZ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P EX26==  
account receivable 应收帐款 _q$0lqq~u  
account receivable report 应收帐款报表 %2@ Tj}xa  
account statement 结单;帐单;会计财务报表 |z!q r}i  
account title 帐户名称;会计科目 Q QsVIHA  
accountant's report 会计师报告 wL8bs- U  
Accountant's Report Rules 会计师报告规则 (1kn):  
accounting and auditing procedure 会计与审计程序;会计与核数程序 'uP'P#  
Accounting Arrangements 《会计安排》 (opROsFh  
accounting basis 会计基础 .KiPNTh'  
accounting by Official Receiver 破产管理署署长呈交的帐目 B%%.@[o,  
Accounting Circular 《会计通告》 <?> I\  
accounting class 会计类别 ny!lj a5[  
accounting date 记帐日期;会计结算日期 SQdz EF  
accounting for money 款项核算 z`86-Ov  
Accounting Officer 会计主任 X \b}jo^96  
accounting period 会计报告期;会计期 f"Z qA'KB#  
accounting policy 会计政策;会计方针 zx\.2<K  
accounting practice 会计惯例 ;uM34^  
accounting principle 会计准则 ,-cpsN  
accounting record 会计记录 u=d`j  
accounting report 会计报告 v5&xY2RI7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %Lh-aP{[e  
Accounting Society of China 中国会计学会 wE,=%?"  
accounting statement 会计报表 2cs?("8e%  
accounting system 会计制度;会计系统 e/]O<,*  
accounting transaction 会计事项;帐务交易 c{'$=lR "  
accounting treatment 会计处理 ys&"r":I  
accounting year 会计年度 LCo1{wi  
accretion 增值;添加 Ht`<XbQ>  
accrual 应计项目;应累算数目 7.7Cluh5,  
accrual basis 应计制;权责发生制 ['51FulDR  
accrual basis accounting 应计制会计;权责发生制会计 K:>NGGY8r  
accrue 应累算;应计 L<f-Ed9|  
accrued benefit 应累算利益 tl{]gz  
accrued charges 应计费用 ')AByD}Hi]  
accrued cumulative preference share dividend 应累算的累积优先股股息 _%A/ )  
accrued expenses 应累算费用 D:YN_J"kV  
accrued interest payable 应付利息;应计未付利息 l1-4n*fU  
accrued interest receivable 应收利息;应计未收利息 &K9VEMCEX  
accrued right 累算权益 ".~Mm F  
accruing profit 应累算的利润 \b_-mnN"  
accumulated fiscal reserve 累积财政储备 im_w+h%^  
accumulated profit 累积利润;滚存溢利 ^Ei*M0fF  
accumulated reserve 累积储备 U=haX x4N  
accumulation of surplus income 累积收益盈余 cwH,l$  
acquired assets 既得资产 3n.+_jQ>s  
acquisition 收购;购置;取得 th.M.jas  
acquisition cost 购置成本 i;[h 9=\/  
acquisition expenses 购置费用 R7E]*:0}  
acquisition of 100% interest 收购全部股权 D 7Gd%  
acquisition of control 取得控制权 f0-RhR  
acquisition of fixed assets 购置固定资产 &_Cxv8  
acquisition of shell “买壳” paq8L{R  
acquisition price 收购价 bajC-5R1k  
act of God 天灾 uuI3NAi~  
acting partner 执事合伙人 kN'|,eKH4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 w;N{>)hv  
active partner 积极参与的合伙人 LFE p  
active trading 交投活跃 /`7 IK  
actual circulation 实际流通 YYTO,4  
actual cost 实际成本 &GXtdO>;Zv  
actual expenditure 实际开支;实际支出 XoDJzrL#  
actual income 实际入息;实际收入;实际收益 L/qZ ;{  
actual market 现货市场 ,3wI~ j=  
actual price 现货价;实际价格 #rhVzN-?)W  
actual profit 实际利润 ]sX7%3P  
actual quotation 实盘;实际价位;实际报价 &M0o&C-1/  
actual year basis 按实际年度计算 pd=7^"[};  
actuals 实货 UlK/x"JDv  
actuarial investigation 精算调查 Nhjle@J<  
actuarial principle 精算原则 C$KaT3I  
actuarial report 精算师报告 O"@?U  
Actuarial Society of Hong Kong 香港精算学会 c_~XL^B@  
actuarial valuation 精算师估值 =ied}a :[  
actuary 精算师 EG F:xl  
ad referendum agreement 暂定协议;有待覆核的协定 9|J8]m?x  
ad valorem duty 从价税;按值征税 @;||p eU  
ad valorem duty system 从价税制 1k!D0f3qb  
ad valorem fee 从价费 hWe}' L-  
ad valorem tariff 从价关税 y\[L?Rmd  
additional allowance 额外免税额 .(`(chRa}  
additional amount for unexpired risk 未过期风险的额外款额 cj$,ob&DX  
additional assessable profit 补加应评税利润 $@_YdZ!  
additional assessment 补加评税 l0gH(28K  
additional commitment 额外承担 R!sNg   
additional commitment vote 额外承担拨款 n (OjjR m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y.jS{r".  
additional dependent parent allowance 供养父母额外免税额 &(lMm)  
additional provision 额外拨款 11i"nR|  
additional stamp duty 附加印花税 }=Hf?';m  
additional tax 补加税罚款;补加税款 IetCMp  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @; W<dJ<X  
adjudged bankrupt 被裁定破产 u=(H#o<#  
adjudicated bankrupt 裁定破产人 $`^H:Djr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }phz7N9  
adjudication of bankruptcy 裁定破产;宣告破产 OZ eiH X!  
adjudication of insolvency 裁定无力偿还债务 8r2XGR  
adjusted actual 经调整的实数;调整后的实数 , yTN$K%M  
adjusted current assets 经调整的流动资产;调整后的流动资产 {;U}:Dx  
adjusted figure 经调整的数字;调整后的数额 w+Ad$4Pf"  
adjusted liabilities 经调整的负债;调整后的负债 D*|( p6v1&  
adjusted loss 经调整的亏损;调整后的亏损 -s{R/6 :  
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 jjxIS  
adjusted profit 经调整的利润;调整后的利润 RI?NB6U  
adjusted surplus 经调整的盈余额;调整后的盈余额 #N; $  
adjusted value 经调整的价值;调整后的价值 cB{%u '  
adjustment 调整;修订;理算〔保险〕 C#Y,r)l  
adjustment centre 调剂中心 4DvdE t  
adjustment lag 调整过程的时间差距;调整时差 .8-PB*vb  
adjustment mechanism 调整机制 G?>qd}]y0L  
adjustment of loss 亏损调整 K3Huu!Tr  
adjustment process 调整过程;调整程序 #]"/{Z  
adjustment range 调整幅度 55LgBD  
administered exchange rate 受管制汇率 TLy ;4R2Nn  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &q.)2o#Q.  
administration expenses 行政费用 h!QjpzQe  
administration fee 手续费;行政费 x]H3Y3  
administration in bankruptcy 破产管理 'T%IvJ#Xu  
administration order 遗产管理令 O2C6V>Q;  
administrator 管理人;遗产管理人 ]OUD5T  
administrator of the estate 遗产管理人 Xe)Pg)J1  
admission of debt 债项承认书 r~I.F!{  
admission of proof 接纳债权证明 TV? ^c?{5  
advance 放贷款项;垫付款项;预支款项;预付款项 n:F@gZd`  
advance account 暂支帐目;预付款帐户 $,!hD\a  
advance compensation 预付补偿金 p#)e:/Qy  
advance from shareholder 股东垫款 ,Ie<'>hd  
advance pending reimbursement 预支以待日后付还 tzZ|S<e6=\  
advanced economy 先进经济体系 6!@0VI&P  
advancement 预付;预付财产 Bhj:9%`  
advances warrant 垫款令 &.hoC Po$  
advancing 贷出 S 9WawI  
adverse balance 逆差 Lg8 ]dBXu  
adverse exchange 逆汇 2ed@HJu  
advertisement addressed to shareholders 在报章刊登的致股东通告 d"Bo8`_  
advice for collection 托收通知书 ?.8<-  
advice of drawing 提款通知书;汇票通知书 DQcWq'yY^  
advice of payment 付款通知 r|M'TA~:  
Advisory Committee [Securities and Futures Commission] ohtT O]\  
谘询委员会〔证券及期货事务监察委员会〕 ^<!Ia  
Advisory Committee on Diversification 经济多元化谘询委员会 #&k8TY  
affidavit 誓章;遗产申报誓章 ehU"*9  
affidavit of no receipt 述明无收款的誓章 ; /=L  
affiliate 联号;联营公司;附属公司 Q< dba12  
affiliated company 附属公司;联号;联营公司 *JwFD^<j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *}7U`Aa  
affordability 负担能力 4yhcK&  
African Development Bank [AfDB] 非洲开发银行 O(odNQy~  
after-acquired property 事后取得的财产 :sFo  
after-hours dealing 市后交易 &ryiG  
after-tax profit 税后盈利;税后利润;税后溢利 0"4J"q]&  
agency agreement 代理协议 5H~@^!7t  
agency expenses 代理机构的开支 Dp^95V@  
agency fee 代理费 (:JjQ`i  
Agency Law 《代理法》 )q^(T1  
agent 代理人;承销人 0Qt~K#mr/  
agent of company 公司代理人 R!9qQn?  
agent's fee 代理人费;经纪费 3zbXAR*  
aggregate 总计;总数;总体数字  -W9gH  
aggregate amount 总款额;总额 9g96 d-  
aggregate assets and liabilities 总体资产与负债 ci;&CHa  
aggregate at constant price 按固定价格计算的总体数字 jBS'g{y-!  
aggregate demand 总需求 Ny]lvgu9X  
aggregate gross position 总持仓量 \` &ej{  
aggregate limit 总限额 Bf/ |{@  
aggregate of salaries tax 合计薪俸税 gUspGsfr  
aggregate performance 总体表现;总体业绩 nVNs][  
aggregate supply 总体供应 @Zj& `/  
aggregate surplus 总盈余 pVY4q0@  
aggregate total 整体总额 D]jkR} t  
aggregate value 总值;合计价值 Jlz9E|*qV  
aggregated basis 合计基准 ]/a g*F  
aggregated net chargeable income 合计应课税入息实额 7O"hiDQ  
aggregation 合并计算;合计;总和 ("b*? : B  
aggregation of incomes of husband and wife 夫妇入息合并计算 _O LI%o  
aggregation of property 财产的总和 yk`)Cq%=;  
agio 差价;贴水 3\]~!;dI  
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》 XYMxG:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FQ1arUOFW,  
《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》 ghX:"vV{n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &"xQ~05  
《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》 8+&gp$a$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2!BsEvB(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gXF.on4B  
agreement for a settlement 授产协议 / xs9.w8-  
agreement for assignment 转让协议 #sS9vv7i  
agreement for sale 售卖协议;买卖协议 G#|Hu;C6"  
agreement for sale and purchase 买卖协议 ]?M)NRk%S  
agreement for the payment of interest 支付利息协议 .5 ]{M\aA  
agreement for the repayment of money 还款协议 n?}5!  
agreement of reinsurance 再保险协议 jK e.gA  
Agricultural Bank of China 中国农业银行 ?/)lnj)e{  
air passenger departure tax 飞机乘客离境税 u|T%Xy=LU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~+=E"9Oo  
airport tax 机场税 UUGe"]V^g:  
alcohol duty 酒精税 YlrB@mE0n$  
alienation 让与;让渡;转让 qZ&a76t  
alimony 生活费;赡养费 /-><k,mL?  
All Ordinaries Index [AOI] 所有普通股指数 q P'[&h5Y  
all risks 全险;综合险 !8o\.uyi  
All Sales Record for Stock Market 《股票市场成交报告》 MJA~jjy4  
Allied Capital Resources Limited 新联财务有限公司 ">cqt>2 A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V\"1wV~E  
allocation letter 拨款信件 d[S#Duz<&  
allocation of fund 分配款项;预留款项 YQ+^  
allocation of profit 利润分配;溢利分配 loBtd%wY  
allocation warrant 拨款令 TH YVT%v  
allotment 分配;配股 @"w2R$o  
allotment notice 股份配售通知;配股通知 m!0N"AjA  
allotment of shares 股份分配 ex!XB$X  
allowable 可获宽免;免税的 Qne0kB5m  
allowable business loss 可扣除的营业亏损 IyOpju)?  
allowable expenses 可扣税的支出 @R UP$  
allowance 免税额;津贴;备抵;准备金 UDM yyVd  
allowance for debts 债项的免税额 4j{oaey  
allowance for depreciation by wear and tear 耗损折旧免税额 ?|lIXz  
allowance for funeral expenses 殡殓费的免税额 6Etss!_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %6Rn4J^^  
allowance for repairs and outgoings 修葺及支出方面的免税额 `/0u{[  
allowance to debtor 给债务人的津贴 W-ez[raY  
alteration of capital 资本更改 `On3/gU|  
alternate trustee 候补受托人 P,U$ %C!  
amalgamation 合并 RT/qcS^Oz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t{6ap+%L  
ambit of charges 征税范围;收费范围 }I]W'<jY  
amended valuation 经修订的估值 /h7.oD8CU  
American Commodities Exchange 美国商品交易所 ld95[cTP  
American Express Bank Limited 美国运通银行 mTJ"l(,3  
American Stock Exchange 美国证券交易所 jFG5)t<D  
amortization 摊销 3(C :X1  
amount due from banks 存放银行同业的款项 _F^$aZt?e  
amount due from banks abroad 存放海外银行同业的款项 *<xrp*O  
amount due from holding companies 控股公司欠款 2uEhOi0I  
amount due from local banks 存放本港银行同业的款项 bQ"N ;d)e  
amount due to banks 银行同业的存款 YNk|+A.<d  
amount due to banks abroad 海外银行同业的存款 Ch7Egz l7?  
amount due to holding companies 控股公司存款 i%MA"I\9  
amount due to local banks 本港银行同业的存款 "9ue76  
amount due to outport banks 外埠银行同业的存款 @+:4J_N  
amount for note issue 发行纸币的款额 /'\;8A$J`  
amount of bond 担保契据的款额 +YuzpuxjJ  
amount of consideration 代价款额 Q-(Dk?z{  
amount of contribution 供款数额 DFc [z"[  
amount of indebtedness 负债款额 NocFvF7\  
amount of principal of the loan 贷款本金额 <ZVZ$ZW~D  
amount of rates chargeable 应征差饷数额 yhwy>12,K  
amount of share capital 股本额 # ) `\!)?  
amount of sums assured 承保款额 IkU|W3Vo  
amount of variation 变动幅度 Dp`HeSKU^  
amount of vote 拨款数额  $WR?  
amount payable 应付款额 ~{P:sjsU  
amount receivable 应收款额 rd" &QB{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >D~w}z/fk  
analysis 分析 1AT'S;`  
ancillary risk 附属风险 |(RZ/d<X\a  
annual account 周年帐目;周年帐目报表;年度决算;年结 "$DldHC  
annual accounting date 年结日期 c|Y!c!9F  
annual allowance 每年免税额;年积金;年度津贴;年津 _Z.cMYN  
annual balance 年度余额 {-h, ZdH^  
annual disposable income 每年可动用收入 G5;V.#"Z[  
annual estimates 周年预算 LN\[Tmd &  
annual fee 年费 Z\'wm'  
annual general meeting 周年大会 PtqGX=u  
annual growth rate 年增率;每年增长率 Oy%Im8.-A#  
annual long-term supplement 长期个案每年补助金 :!']p2B  
annual pensionable emolument 可供计算退休金的年薪 :~D]; m  
annual report 年报 (A uPZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "S(yZ6r"  
annual return 周年报表;周年申报表;每年报税表格 p-Pz=Cx-  
Annual Return Rules 《周年报表规则》 rREzM)GA  
annual review of consumer prices 每年消费物价回顾 /BKtw8  
annual roll-forward basis 逐年延展方式 C\A49q  
annual salary 年薪 ,T{oy:rB  
annual statement 年度报表;年度决算表 a,cC!   
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 EHhd;,;O  
annuitant 年金受益人 }[v~&  
annuity 年金 >XnO&hW  
annuity contract 年金合约 Um\0i;7 ~4  
annuity on human life 人寿年金 8U=A{{0p  
antecedent debt 先前的债项 ;cLUnsB\  
ante-dated cheque 倒填日期支票 6__K#r  
anticipated expenditure 预期开支 i. M2E$b|  
anticipated net profit 预期纯利 G0/>8_Q>Nr  
anticipated revenue 预期收入 !oGQ8 e  
anti-inflation measure 反通货膨胀措施 ?+\E3}:  
anti-inflationary stance 反通货膨胀立场 yd*3)6=  
apparent deficit 表面赤字 {*$9,  
apparent financial solvency 表面偿债能力 /PW&$P1.]"  
apparent partner 表面合伙人 K:_($X]  
application for personal assessment 个人入息课税申请书 r.<JDdj  
application of fund 资金应用 h)@InYwu7  
application to release as liquidator and to destruct the books of accounts and documents J=9#mOcg"  
申请免除清盘人职务及毁灭帐簿与文件 n`.#59-Hx  
appointed actuary 委任精算师 >0T Za  
appointed auditor 委任核数师;委任审计师 SX_4=^  
appointed trustee 委任的受托人 @RVOXkVo  
appointer 委任人 Q6x%  
apportioned pro rata 按比例分摊 e T-9  
apportionment 分配;分摊 {(Fe7,.S3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oCuV9dA.  
apportionment formula 分摊方程式 Hm4bN\%  
apportionment of estate duty 遗产税的分摊 2yxi= XWZ  
appraisal 估价;评估 e "n|jRh  
appreciable growth 可观增长 v ): V  
appreciable impact 显着影响 Gkmsaf>  
appreciable increase 可观增长 "lrA%~3%[P  
appreciation 增值;升值 l;0y-m1  
appreciation against other currencies 相对其他货币升值 _Ex|f5+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J*K<FFp3<  
appreciation tax 增值税 l[*sHi  
appropriation 拨款;拨用;拨付 rN#\AN  
appropriation account 拨款帐目 'Sa!5h  
Appropriation Bill 拨款法案 mgcN(n1  
appropriation-in-aid system 补助拨款办法 { i;6vRr  
approved assets 核准资产 7"K^H]6u30  
approved basket stock 认可一篮子证券 D:m#d.m  
approved budget 核准预算 'HB~Dbq`V  
approved charitable donation 认可慈善捐款 /[?Jylj  
approved charitable institution 认可慈善机构 &O*ENpF  
approved currency 核准货币;认可货币 ]! )xr  
approved estimates 核准预算 "i%jQL'.  
approved estimates of expenditure 核准开支预算 [b;Uz|o  
approved overseas insurer 核准海外保险人 -l[jEJS}  
approved overseas trust company 核准海外信托公司 (}jL_E  
approved pooled investment fund 核准汇集投资基金 9|3o<  
approved provident fund scheme 认可公积金计划 Z Xb}R^O-  
approved provision 核准拨款 zo44^=~%  
approved redeemable share 核准可赎回股份 hVf^  
approved regional stock 认可地区性证券 41}/w3Z4  
approved retirement scheme 认可退休金计划 DxfMqH[vs  
approved subordinated loan 核准附属贷款 YxyG\J\|,  
arbitrage 套戥;套汇;套利 ANb"oX c  
arbitrageur 套戥者;套汇者 N9`97;.X  
arbitrary amount 临时款项 }p{;^B  
arrangement 措施;安排;协定 *8UYSA~v  
arrears 欠款 G=cNzr9  
arrears of pay 欠付薪酬 OoM_q/oI  
arrears of revenue 逾期未收税款;逾期未收的帐项 <\ETPL,<  
articles of association 组织章程;组织细则;组织章程细则 RH~sbnZ)F  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 b{pg!/N4  
ascertainment of profit 确定利润 Hg whe=P  
"Asia Clear" “亚洲结算系统” jb3.W  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Spo +@G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L|J~9FM  
Asian Development Fund [ADF] 亚洲发展基金 9wMEvX70  
Asian dollar bond 亚洲美元债券 a( |xw  
Asian dollar market 亚洲美元市场 q,@+^aZ  
Asian dollar rate 亚洲美元利率 @\PpA9ebg%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  qpTm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W_m!@T"@H  
asked price 沽盘;喊价;索价;卖方报价 MS{{R +&  
assessable income 应评税入息 74]a/'4  
assessable loss 应评税亏损 @d)LRw.I  
assessable profit 应评税利润 BKZ v9  
assessable value 应评税值 ,R~eY?{a  
assessed profit 估定利润 .YC;zn^  
assessed value 经评估价值 -|[~sj-p  
assessment 评税;评定;估价;评税单 ?Pnx ~m{%*  
assessment number 评税编号;估价编号 QnU0"_-  
assessment of additional tax 补加税评税 r--;yEjWE  
assessment of performance 业绩评估;实绩评价 B{PLIisc  
Assessor 评税主任 9P0yv3  
asset price bubbles 资产价格泡沫 Pgev)rh[  
asset-backed securities 具资产保证的证券 g}r^Xzd;  
assets accretion 资产增值 Snx<]|  
assets and liabilities 资产与负债  #>bT<  
assets betterment statement 资产递增表;资产改进表 50,Y  
assets lending 实物放款;有抵押贷款 O9*p0%ug  
assets of the company passing on the death 死者去世时转移的公司资产 `p1DaV  
assets pledged as security for liabilities 用作负债抵押的资产 :x+ig5  
assets portfolio 资产投资组合 \xeVDKJH+n  
assets price 资产价格 k/bque  
assets quality 资产质素 6w!e?B2/%  
assets realization 资产变现 ^ $wJi9D6  
assets refinancing arrangement 资产再集资安排  "l2bx  
assets securitization 资产证券化 [TEcg^  
assets situated outside Hong Kong 在香港以外地方的资产 oZ-FF'  
assets stripping 削减资产;拆卖资产 M')bHB(~v  
assets value 资产值 I%i:)6Un-y  
assignee 承让人 <soj&f+  
assignment 转让;转让书;转让契 PI63RH8e  
assignment of interest 权益转让 gIBpOPr^d  
assignment of letters patent and trade mark 专利证书及商标转让 kO+s+ 55  
assignment of property 物业转让;物业转让书 %YCd%lAe,  
assignment right 转让权 VF= Z`  
assignor 转让人 <`+zvUx^?  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f?0D%pxc}&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1 7i$8  
associate member 附属会员 /x/4NeD  
associated body corporate 相联法人团体 ((cb4IX  
associated company 相联公司;联属公司 6Hn)pD#U  
associated corporation 相联法团 m#MlH=-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P}l#VJWp  
公认会计师公会〔英国〕 _uJVuCc  
Association of Futures Exchange Brokers 香港期货经纪协会 >HIt}Zh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r`[B@  
association of underwriters 承保人组织 avBua6i'  
assumption of control 接管 C#$6O8O  
assurance 担保;保险;转易;转易书 P\T|[%E'  
assurance of interest 权益的转易 5& *zY)UL  
at 19XX price 按一九XX年价格计算 ;Z4o{(/zU  
at a discount 按赔价计算;按贴水价格计算;打折扣 AWL[zixR  
at a premium 按溢价计算;按升水价格计算 ~v\hIm3=m  
at call 通知付款;按通知 s ^3[W0hL  
at constant market price 按固定市价计算 oXbI5XY)wb  
at constant price 按固定价格计算 (Com,  
at cost 按成本计算 1 KB7yG-#6  
at current market price 按当时市价计算;按现时市价计算 #B}Qt5w  
at current price 按当时价格计算;按现时价格计算 Jh^8xI,`C  
at factor cost 按要素成本计算;按生产要素成本计算 0T0/fg(o  
at money-of-the-day price 按付款当日价格计算 Wvb Eh|y  
at or better 按指定或较佳价位〔买卖指令〕 e{JVXc[D  
at par 按面值计算;平价 6WO7+M;z  
at sight 见票即付 ~$*`cO  
at the close 按收市盘 6e/7'TYwT  
at the opening 按开市盘 8sWr\&!  
attestation 见证;见证条款 yl]UUBcQ  
at-the-money option 平价期权 ? rQc<;b  
attorney 受权人;受托代表人 Q)T+r~#2B  
attornment 新拥有人承认书 /yp/9r@T0  
attributable profit 可归属利润 {wv&t R;  
attributable share value 可归属股份价值 }1F6?do3&  
Auckland Stock Exchange 奥克兰证券交易所 &M= 3{[  
auction 拍卖 EIPnm%{1  
auctioneer 拍卖商 |=u96G~N  
audit 审计;核数 6+)x7g1PL  
Audit Commission 审计署 shNE~TA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k{{hZ/om  
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〕 p_9g|B0D  
audit review 帐目审查 *(p7NYf1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }+_9"YQ:  
audited account 审计帐目;经审计的帐目 {( dP  
audited annual account 经审计的周年帐目 44j,,k  
audited balance sheet 经审计的资产负债表 cafsMgrA  
auditor 核数师;核数主任;审计师 }U i_ynZ!  
auditor's certificate 核数师证明书;审计师证明书 W6M jQ%f  
auditor's report 核数师报告;审计师报告 vs\|rLa  
Aussie bond 澳元债券 tJz^DXqAc  
austerity budget 紧缩预算 L&'l3|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "]UIz_^'`U  
Australia All Ordinaries Index 澳洲所有普通股票指数 MISE C[/  
Australian Dollar [AUD] 澳元 @sdS 0pC  
Australian Options Market 澳大利亚期权市场 19) !$Hl  
Australian Securities Commission 澳洲证券事务监察委员会 R|-j]Ne  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V pH|R  
Australian Stock Exchange 澳大利亚证券交易所 *k4+ioFnKE  
Austrian Schilling [ATS] 奥地利先令 EZ `}*Yrd  
authentication 认证;鉴证 {?y<%@  
authority to purchase 委托购买证;委购书 <uC<GDO  
authorization 认可;核准;授权;授权书 E$R_rX4x  
authorization by direction 指示授权 pkW5D  
authorization by instruction 指令授权 VW~Xbyf  
authorization by warrant 令状授权 VRB~7\A5<)  
authorization of unit trust 单位信托的认可 x RB7lV*  
authorized agent 指定代理人 ivD^HhG  
authorized capital 法定资本 s|E%~j[9  
authorized clerk 出市员 oAaf)?8  
authorized dealer 认可交易商 w_GLC%|7  
authorized financial institution 认可财务机构 ~Zu}M>-^c,  
authorized fund 认可基金 ;&q]X]bJ  
authorized fund house 获授权的基金公司;认可基金公司 3r`<(%\  
authorized institution 认可机构 )lOji7&e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _\!0t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 '(XW$D  
authorized insurer 获授权保险人;获认可承保人 4Lw'v:(  
authorized investment 特准投资项目 x.o3iN[=  
authorized person 获授权人 C6CGj8G  
authorized representative 获授权代表 sjcQaF`=  
authorized share capital 法定股本 OSj%1KL  
automated quotation system 自动报价系统 m3B \)2B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h)P]gT0f/  
自动交易系统〔香港期货交易所有限公司〕 v/x*]c!"`  
automatic adjustment mechanism 自动调整机制 @E YK(QS-  
automatic adjustment system 自动调整系统 (]}XLMi,|!  
Automatic Clearing House 自动票据交换所 $M-NR||k  
automatic exchange rates accumulation system 自动化汇率累集系统 Q Y@nE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j $KM9  
automatic teller machine [ATM] 自动柜员机 "s${!A)  
autopay 自动转帐 Ir^BC!<2>  
available assets 可用资产 ^h`!f vyH  
available fiscal reserve 现存财政储备 8>m1UONr  
available profit 可用利润 ;}f6Y['z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 o3fR3P%$  
average 平均;平均数;海损 hg{ &Y(J!U  
average basic salary 平均基本薪金 M{G$Pk8[  
average consumer expenditure 平均消费开支;一般消费开支 6z PV'~q  
average cost 平均成本 K/~Y!?:J r  
average cost of land production 增辟土地平均成本 unpfA#&!"  
average daily turnover 平均每日成交额 O4n8MM|`  
average daily wage rate 平均每日工资率 ]2P/G5C3tU  
average expenditure pattern 平均开支模式 #c :9 V2  
average growth rate 平均增长率 1BTgGF  
average net fixed assets 固定资产平均净值 "AV1..mu  
average of relatives 相对价格平均数 a~6ztEhGm  
average price 平均价格 <e[!3,%L  
average propensity to consume 平均消费倾向;一般消费倾向 %@o&*pF^,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 C9GU6Ao  
average rate 平均率 tjt=N\;  
average revenue 平均收入;平均收益 /m;O;2"  
average stock 平均库存;平均存货 # .~.UHt  
average yearly rent 平均年租 2}597Hb   
avoidance of double taxation 避免双重课税  H RWZ0 '  
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 G[vUOEU ~O  
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