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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: d~u+:[\=/  
A share A股;甲类股份 x!"S`AM  
abatement of tax 减税;减扣免税额 M S)(\&N  
ABN AMRO Bank N.V. 荷兰银行 /{#1w\  
above-the-line expenditure 线上项目支出;经常预算支出 "z8L}IC!e5  
above-the-line receipt 线上项目收入;经常预算收入 4Bsx[~ u&  
ABSA Asia Limited 南非联合亚洲有限公司 8xW_N"P.>  
absolute change 绝对数值变更 Tl6%z9rY@  
absolute expenditure 实际开支 FhVi|V a  
absolute guideline figure 绝对准则数字 "hdc B 0  
absolute interest 绝对权益 18jI6$DY  
absolute order of discharge 绝对破产解除令 7;ZSeQ yC  
absolute profit margin 绝对利润幅度 +pURF&Pr  
absolute value 实值;绝对值 3@f@4t@5V  
absolutely vested interest 绝对既得权益 m_wBRan  
absorbed cost 已吸收成本;已分摊成本 dq?{?~3  
absorption 吸收;分摊;合并 T.]+T[}!  
absorption rate 吸收率;摊配率;分摊率 #p_3j 0S  
ACB Finance Limited 亚洲商业财务有限公司 4{7O}f  
acceptable form of reciprocity 合理的互惠条件 Pfj{TT.#L  
acceptable rate 适当利率;适当汇率 ~&8ag`  
acceptance agreement 承兑协议 M#c.(QdF  
acceptance for honour 参加承兑 -}_-#L!Q  
acceptor 承兑人;接受人;受票人 -SnP+X!  
acceptor for honour 参加承兑人 n.Iu|,?q  
accident insurance 意外保险 icLf; @  
Accident Insurance Association of Hong Kong 香港意外保险公会 c;C:$B7  
accident insurance scheme 意外保险计划 )/A IfH  
accident year basis 意外年度基准 ) ,1MR=  
accommodation 通融;贷款 7+QD=j-  
accommodation bill 通融票据;空头票据 dOh`F~ Y)e  
accommodation party 汇票代发人 EW7heIT$  
account balance 帐户余额;帐户结余 tQ=M=BPZ  
account book 帐簿 rf?Q# KM\W  
account collected in advance 预收款项 f^\qDvPur  
account current book 往来帐簿 |}P4Gr}6  
account of after-acquired property 事后取得的财产报告 ;& ny< gQ  
account of defaulter 拖欠帐目 M[LjN  
account payable 应付帐款 z'GYU=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 xj~5/)XX|X  
account receivable 应收帐款 H48`z'o  
account receivable report 应收帐款报表 :f<3`x'  
account statement 结单;帐单;会计财务报表 tEhYQZ  
account title 帐户名称;会计科目 Au(zvgP  
accountant's report 会计师报告 8(J&_7u  
Accountant's Report Rules 会计师报告规则 \x\_I1|  
accounting and auditing procedure 会计与审计程序;会计与核数程序  *(5y;1KU  
Accounting Arrangements 《会计安排》 !B_i~Rmg  
accounting basis 会计基础 ,R_ KLd  
accounting by Official Receiver 破产管理署署长呈交的帐目 xFvDKW)_X7  
Accounting Circular 《会计通告》 7m3|2Qv  
accounting class 会计类别 T>,3V:X  
accounting date 记帐日期;会计结算日期 s_xWvx8?4.  
accounting for money 款项核算 _PUgK\  
Accounting Officer 会计主任 P0WI QG+  
accounting period 会计报告期;会计期 ]NgK(I U  
accounting policy 会计政策;会计方针 g(){wCI  
accounting practice 会计惯例 )D?\ru H  
accounting principle 会计准则 / V}>v  
accounting record 会计记录 MM8@0t'E  
accounting report 会计报告 X~wkqI#d%E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  JsAl;w  
Accounting Society of China 中国会计学会 1ga.%M*  
accounting statement 会计报表 w],+lN;  
accounting system 会计制度;会计系统 Y?G\@ 6  
accounting transaction 会计事项;帐务交易 $J}d6%   
accounting treatment 会计处理 @y?<Kv}s  
accounting year 会计年度  &0! f_  
accretion 增值;添加 4Rj;lAlwB  
accrual 应计项目;应累算数目 s}yJkQb  
accrual basis 应计制;权责发生制 ~H"Q5Hr   
accrual basis accounting 应计制会计;权责发生制会计 %6rMS}  
accrue 应累算;应计 ,[fn? s r  
accrued benefit 应累算利益 Nb;xJSlox  
accrued charges 应计费用 l,5<g-r V  
accrued cumulative preference share dividend 应累算的累积优先股股息 l+g\xUP  
accrued expenses 应累算费用 A<-Prvryt  
accrued interest payable 应付利息;应计未付利息 +iKs)s_~  
accrued interest receivable 应收利息;应计未收利息 r;m_@*]  
accrued right 累算权益 V8AF;1c?-'  
accruing profit 应累算的利润 CZaUrr  
accumulated fiscal reserve 累积财政储备 evOy Tvc  
accumulated profit 累积利润;滚存溢利 qOOF]L9r%u  
accumulated reserve 累积储备 {hYH4a&Hb  
accumulation of surplus income 累积收益盈余 4pNIsjl}  
acquired assets 既得资产 G=?2{c}U  
acquisition 收购;购置;取得 (3PkTQlE  
acquisition cost 购置成本 -XNjyXm2  
acquisition expenses 购置费用 {KkP"j'7h  
acquisition of 100% interest 收购全部股权 V}<Hx3!  
acquisition of control 取得控制权 P>q"P1&{  
acquisition of fixed assets 购置固定资产 `\!oY;jk  
acquisition of shell “买壳” R&Mv|R   
acquisition price 收购价 .<ux Z  
act of God 天灾 =D88jkQe"  
acting partner 执事合伙人 /HCd52  
active market 买卖活跃的市场;交投畅旺的市场;旺市 rw> X JE  
active partner 积极参与的合伙人 IO/%X;Y_  
active trading 交投活跃 9gFb=&1k  
actual circulation 实际流通 pdCn98}%-  
actual cost 实际成本 &%3$zgvR  
actual expenditure 实际开支;实际支出 7g@P$e]  
actual income 实际入息;实际收入;实际收益 2p'ujAK  
actual market 现货市场 *a }NRf}W  
actual price 现货价;实际价格 pZ4]K xX@  
actual profit 实际利润 ' *hy!f]  
actual quotation 实盘;实际价位;实际报价 i"|="O0v5  
actual year basis 按实际年度计算 l"9.zPvT<  
actuals 实货 qbu>YTj  
actuarial investigation 精算调查 S-)mv'Al'F  
actuarial principle 精算原则 4?Mb>\n%<^  
actuarial report 精算师报告 w D|p'N  
Actuarial Society of Hong Kong 香港精算学会 pbg[\UJyd  
actuarial valuation 精算师估值 :9`'R0=i^  
actuary 精算师 llG^+*Y8t  
ad referendum agreement 暂定协议;有待覆核的协定 .-Y3oWV  
ad valorem duty 从价税;按值征税 S<), ,(  
ad valorem duty system 从价税制 FtBYPSGz  
ad valorem fee 从价费 "{a-I=s\C  
ad valorem tariff 从价关税 7kDX_,i  
additional allowance 额外免税额 Ph[P$: 9  
additional amount for unexpired risk 未过期风险的额外款额 :0K[fBa  
additional assessable profit 补加应评税利润 yL =*yC  
additional assessment 补加评税 ]WZ_~8  
additional commitment 额外承担 YbS$D  
additional commitment vote 额外承担拨款 r0 %WGMk2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A4!IbJD,0  
additional dependent parent allowance 供养父母额外免税额 nsO!   
additional provision 额外拨款 ~3p :jEM.[  
additional stamp duty 附加印花税 r8PXdNg  
additional tax 补加税罚款;补加税款 ;uw`6 KJ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wk @-O}W  
adjudged bankrupt 被裁定破产 ~~J xw ]  
adjudicated bankrupt 裁定破产人 &+t! LM  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w.s-T.5.j  
adjudication of bankruptcy 裁定破产;宣告破产 ~pM\]OC  
adjudication of insolvency 裁定无力偿还债务 _"BYnPq@wb  
adjusted actual 经调整的实数;调整后的实数 {O\>"2}m'f  
adjusted current assets 经调整的流动资产;调整后的流动资产 V?KACYd@O  
adjusted figure 经调整的数字;调整后的数额 t{)Z$ )'  
adjusted liabilities 经调整的负债;调整后的负债 c;\}R#  
adjusted loss 经调整的亏损;调整后的亏损 ,P G d  
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 HEZgHL  
adjusted profit 经调整的利润;调整后的利润 Be?b| G!M  
adjusted surplus 经调整的盈余额;调整后的盈余额 jpND"`Q  
adjusted value 经调整的价值;调整后的价值 J LOTl.  
adjustment 调整;修订;理算〔保险〕 V=#L@ws  
adjustment centre 调剂中心 Sw##C l#  
adjustment lag 调整过程的时间差距;调整时差 f"^G\  
adjustment mechanism 调整机制 Y6LoPJ  
adjustment of loss 亏损调整 X6_m&~}15  
adjustment process 调整过程;调整程序 z'cK,psq(  
adjustment range 调整幅度 I'"b3]DXG  
administered exchange rate 受管制汇率 ]-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ce/Z[B+d  
administration expenses 行政费用 f-at@C1L%L  
administration fee 手续费;行政费 %onUCN<O`  
administration in bankruptcy 破产管理 g? 7%  
administration order 遗产管理令 7MX nt5qUh  
administrator 管理人;遗产管理人 AiUICf?{  
administrator of the estate 遗产管理人 r >%reS  
admission of debt 债项承认书 'G3;!xk$  
admission of proof 接纳债权证明 "S$4pj`<  
advance 放贷款项;垫付款项;预支款项;预付款项 We^! (G  
advance account 暂支帐目;预付款帐户 vj?v7  
advance compensation 预付补偿金 1Ql\aO)  
advance from shareholder 股东垫款 o+U]=q*|)$  
advance pending reimbursement 预支以待日后付还 1UR ;}  
advanced economy 先进经济体系 jY.iQBhjEB  
advancement 预付;预付财产 R-v99e iN  
advances warrant 垫款令 ^:JZ.r  
advancing 贷出 F"7dN*7  
adverse balance 逆差 $s]c'D)  
adverse exchange 逆汇 3Q-i%7l  
advertisement addressed to shareholders 在报章刊登的致股东通告 jI`1>>N&1  
advice for collection 托收通知书 aBV{Xr~#(  
advice of drawing 提款通知书;汇票通知书 %m\dNUz4g  
advice of payment 付款通知 ,^dyS]!d$  
Advisory Committee [Securities and Futures Commission] _J<^'w^;%  
谘询委员会〔证券及期货事务监察委员会〕 P%Fkd3e+  
Advisory Committee on Diversification 经济多元化谘询委员会 }=kf52Am,}  
affidavit 誓章;遗产申报誓章 SG6@Rn*^  
affidavit of no receipt 述明无收款的誓章 D@[Mk"f  
affiliate 联号;联营公司;附属公司 _O!)aD  
affiliated company 附属公司;联号;联营公司 xRZ9.Agv_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :5/P{Co (  
affordability 负担能力 k!/"J ;  
African Development Bank [AfDB] 非洲开发银行 zbL!q_wO  
after-acquired property 事后取得的财产 r[P5 ufy2]  
after-hours dealing 市后交易 G]q1_q4P1?  
after-tax profit 税后盈利;税后利润;税后溢利 W/dl`UDY  
agency agreement 代理协议 XqD/~_z;  
agency expenses 代理机构的开支 }*+?1kv  
agency fee 代理费 {fsU(Jj\  
Agency Law 《代理法》 ~WS;)Q0|  
agent 代理人;承销人 I?sA)!8  
agent of company 公司代理人 2{t i])  
agent's fee 代理人费;经纪费 U1&pcwP  
aggregate 总计;总数;总体数字 J \iyc,M<M  
aggregate amount 总款额;总额 mp2J|!Lx  
aggregate assets and liabilities 总体资产与负债 -7_`6U2"  
aggregate at constant price 按固定价格计算的总体数字 2l43/aCq  
aggregate demand 总需求 UL0%oJ#  
aggregate gross position 总持仓量 ]e0yC  
aggregate limit 总限额 zh2gU@"  
aggregate of salaries tax 合计薪俸税 w6F'rsko]  
aggregate performance 总体表现;总体业绩 FU-YI"  
aggregate supply 总体供应 ;aA,H&   
aggregate surplus 总盈余 ZVo%ssVt  
aggregate total 整体总额 chjXsq#Q^  
aggregate value 总值;合计价值 -eKi}e  
aggregated basis 合计基准 FI,>v`  
aggregated net chargeable income 合计应课税入息实额 *Vk%"rwaG  
aggregation 合并计算;合计;总和 xFZA1 8  
aggregation of incomes of husband and wife 夫妇入息合并计算 PCl@Ff  
aggregation of property 财产的总和 Vmj7`w&  
agio 差价;贴水 % j],6wW5J  
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》 L%,tc~)A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $+` YP  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 RhM]OJd'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !mFx= +  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |1d;0*HIgX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v ?b9TE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <{rRcFR  
agreement for a settlement 授产协议 t#s?:  
agreement for assignment 转让协议 Y,O)"6ev  
agreement for sale 售卖协议;买卖协议 pDr%uL  
agreement for sale and purchase 买卖协议 %U]_1"d,<\  
agreement for the payment of interest 支付利息协议 ]d#Lfgo  
agreement for the repayment of money 还款协议 3`@alhD'  
agreement of reinsurance 再保险协议 r3X|*/  
Agricultural Bank of China 中国农业银行 as\6XW$;Q  
air passenger departure tax 飞机乘客离境税 Do@:|n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >t2E034_  
airport tax 机场税 w3lR8R]  
alcohol duty 酒精税 (P;z* "q  
alienation 让与;让渡;转让 =ogzq.+|  
alimony 生活费;赡养费 .k5 TQt  
All Ordinaries Index [AOI] 所有普通股指数 }V.Wp6"S   
all risks 全险;综合险 ZA@QP1  
All Sales Record for Stock Market 《股票市场成交报告》 =j[zMO  
Allied Capital Resources Limited 新联财务有限公司 !a&@y#x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V|.3Z\(  
allocation letter 拨款信件 H\A!oB,sw  
allocation of fund 分配款项;预留款项 &IGTCTBP  
allocation of profit 利润分配;溢利分配 DXPiC[g]  
allocation warrant 拨款令 ,: X+NQ  
allotment 分配;配股 /{pVYY  
allotment notice 股份配售通知;配股通知 S4]}/Imn)  
allotment of shares 股份分配 g0ec-  
allowable 可获宽免;免税的 (fON\)l  
allowable business loss 可扣除的营业亏损 a`5ODW+  
allowable expenses 可扣税的支出 D`]Lm24_]  
allowance 免税额;津贴;备抵;准备金 %OWLM  
allowance for debts 债项的免税额 u}u;jTi> 2  
allowance for depreciation by wear and tear 耗损折旧免税额 @vWC "W  
allowance for funeral expenses 殡殓费的免税额 Ui6f>0?  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X E]YKJ?|k  
allowance for repairs and outgoings 修葺及支出方面的免税额 $Xf1|!W%a%  
allowance to debtor 给债务人的津贴 6x KbK1W  
alteration of capital 资本更改 }>vf(9sF`  
alternate trustee 候补受托人 wD>tR SW  
amalgamation 合并 SX)giQLU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c)8V^7=Q  
ambit of charges 征税范围;收费范围 &0*l=!:G^  
amended valuation 经修订的估值 }J}a;P4  
American Commodities Exchange 美国商品交易所 c-z 2[a8  
American Express Bank Limited 美国运通银行 -L>\58`  
American Stock Exchange 美国证券交易所 WN9 <  
amortization 摊销 %=x|.e@J  
amount due from banks 存放银行同业的款项 UeB8|z  
amount due from banks abroad 存放海外银行同业的款项 }5gAxR,  
amount due from holding companies 控股公司欠款 z)Xf6&  
amount due from local banks 存放本港银行同业的款项 usiv`.  
amount due to banks 银行同业的存款 sGIY\%  
amount due to banks abroad 海外银行同业的存款 :A35 ?9E?  
amount due to holding companies 控股公司存款 zHi+I 7  
amount due to local banks 本港银行同业的存款 d=%:rLm$  
amount due to outport banks 外埠银行同业的存款 ;=X6pK  
amount for note issue 发行纸币的款额 e:H7ht:  
amount of bond 担保契据的款额 CC 1\0$ /  
amount of consideration 代价款额 *OU>s;"$  
amount of contribution 供款数额 <VV./W8e9  
amount of indebtedness 负债款额 xq_%|p}y  
amount of principal of the loan 贷款本金额 hNB;29r~  
amount of rates chargeable 应征差饷数额 .$b]rx7$ ~  
amount of share capital 股本额 ia15r\4j)  
amount of sums assured 承保款额 <{@?c  
amount of variation 变动幅度 MdK!Y  
amount of vote 拨款数额 9`}Wp2  
amount payable 应付款额 |+Z, 7~!  
amount receivable 应收款额 l c)*HYqU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6U;pYWht  
analysis 分析 X1U7$/t  
ancillary risk 附属风险 =jdO2MgSg*  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^,zE Nqg7  
annual accounting date 年结日期 q q}EXq^  
annual allowance 每年免税额;年积金;年度津贴;年津 {<~0nLyJS  
annual balance 年度余额 }J .f 5WaG  
annual disposable income 每年可动用收入 a,o)i8G9R<  
annual estimates 周年预算 nd 'K4q  
annual fee 年费 2V(ye9  
annual general meeting 周年大会 LLv~yS O  
annual growth rate 年增率;每年增长率 2UY0:y  e  
annual long-term supplement 长期个案每年补助金 V^aX^;  
annual pensionable emolument 可供计算退休金的年薪 ?&Si P-G  
annual report 年报 JDv7jy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N#{d_v^H?d  
annual return 周年报表;周年申报表;每年报税表格 LXj2gsURu%  
Annual Return Rules 《周年报表规则》 >nmby|XtW  
annual review of consumer prices 每年消费物价回顾 E",s]  
annual roll-forward basis 逐年延展方式 5)4*J.  
annual salary 年薪 *leQd^47  
annual statement 年度报表;年度决算表 3/8o)9f.  
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 DQW^;Ls  
annuitant 年金受益人 m`C(y$8fU  
annuity 年金 V x1C4  
annuity contract 年金合约 vPEL'mw/3#  
annuity on human life 人寿年金 [0CoQ5:d?&  
antecedent debt 先前的债项 b)@%gS\F  
ante-dated cheque 倒填日期支票 3F2> &p|7  
anticipated expenditure 预期开支 7k{Oae\$  
anticipated net profit 预期纯利 b?7?iV4  
anticipated revenue 预期收入 XNwY\y  
anti-inflation measure 反通货膨胀措施 iRo UM.%  
anti-inflationary stance 反通货膨胀立场 [7B:{sH  
apparent deficit 表面赤字 $wU.GM$t~  
apparent financial solvency 表面偿债能力 c38RE,4U  
apparent partner 表面合伙人 }Q_IqI[7  
application for personal assessment 个人入息课税申请书 yrO'15TB  
application of fund 资金应用 +]H9:ARI  
application to release as liquidator and to destruct the books of accounts and documents +U&aK dQs  
申请免除清盘人职务及毁灭帐簿与文件 E^L  
appointed actuary 委任精算师 |Hg)!5EJ  
appointed auditor 委任核数师;委任审计师 9,Zg'4",d  
appointed trustee 委任的受托人 #6'oor X  
appointer 委任人 Vnuz! 6.  
apportioned pro rata 按比例分摊 {'Nvs_{6  
apportionment 分配;分摊 `Bx3grZ 7&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QQP bKok>  
apportionment formula 分摊方程式 !%J;dOcU  
apportionment of estate duty 遗产税的分摊 SQ5SvYH  
appraisal 估价;评估  fI[tU(x  
appreciable growth 可观增长 YIb5jK `  
appreciable impact 显着影响 *%(8z~(\  
appreciable increase 可观增长 v=nq P{  
appreciation 增值;升值 ]]@jvU_?kS  
appreciation against other currencies 相对其他货币升值 Fh& ` v0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `g6XVa*%#  
appreciation tax 增值税 ;k^wn)JE$  
appropriation 拨款;拨用;拨付 wl^bvHG  
appropriation account 拨款帐目 `kIzT!HX  
Appropriation Bill 拨款法案 Cl[ '6Lk  
appropriation-in-aid system 补助拨款办法 o!L1Qrh  
approved assets 核准资产 O_0|Q@  
approved basket stock 认可一篮子证券 >i~W$; t  
approved budget 核准预算 `,H\j?  
approved charitable donation 认可慈善捐款 5%(J+d  
approved charitable institution 认可慈善机构 Gm^@lWzG  
approved currency 核准货币;认可货币 EU]{S=T  
approved estimates 核准预算 H,txbJ  
approved estimates of expenditure 核准开支预算 `x$d8(1J`#  
approved overseas insurer 核准海外保险人 `48jL3|  
approved overseas trust company 核准海外信托公司 xc Wr hg  
approved pooled investment fund 核准汇集投资基金 *X\i= K!  
approved provident fund scheme 认可公积金计划 1i#uKKwE  
approved provision 核准拨款 :s+AIo6  
approved redeemable share 核准可赎回股份 rxCEOG  
approved regional stock 认可地区性证券 jV8mn{<  
approved retirement scheme 认可退休金计划 +`9 ]L]J]4  
approved subordinated loan 核准附属贷款 2<>n8K  
arbitrage 套戥;套汇;套利 X}p#9^%N  
arbitrageur 套戥者;套汇者 %Fq"4%  
arbitrary amount 临时款项 1;3oGuHj8  
arrangement 措施;安排;协定 [&t3xC,  
arrears 欠款 @=`Dw/13  
arrears of pay 欠付薪酬 ]B=B@UO@.  
arrears of revenue 逾期未收税款;逾期未收的帐项 <(`dU&&%"}  
articles of association 组织章程;组织细则;组织章程细则 )5gcLD/zI  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %!%3jo0t  
ascertainment of profit 确定利润 +oBf\!{cW  
"Asia Clear" “亚洲结算系统” r4dG83qg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0#F3@/1h  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *D #H-]9  
Asian Development Fund [ADF] 亚洲发展基金 A?|KA<&m#u  
Asian dollar bond 亚洲美元债券 LSlaz  
Asian dollar market 亚洲美元市场 '?t]iRCeI7  
Asian dollar rate 亚洲美元利率 QZef=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i0{pm q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x68J [; jm  
asked price 沽盘;喊价;索价;卖方报价 lG>rf*ei~  
assessable income 应评税入息 xr?=gY3E;  
assessable loss 应评税亏损 5 g99t$p9  
assessable profit 应评税利润 UoPd>q4Uj  
assessable value 应评税值 l>h%J,W  
assessed profit 估定利润 c.6u)"@$  
assessed value 经评估价值 xb0hJ~e  
assessment 评税;评定;估价;评税单 ^tsIgK^9H  
assessment number 评税编号;估价编号 *!%y.$\cE  
assessment of additional tax 补加税评税 K6~N{:.s  
assessment of performance 业绩评估;实绩评价 N~l(ng9'U  
Assessor 评税主任 Smo^/K`f9  
asset price bubbles 资产价格泡沫 [%;LZZgl  
asset-backed securities 具资产保证的证券 ?VEJk,/k  
assets accretion 资产增值 iI+kZI-  
assets and liabilities 资产与负债 $5yS`Iq S  
assets betterment statement 资产递增表;资产改进表 ir qlU  
assets lending 实物放款;有抵押贷款 J)A1`(x&T  
assets of the company passing on the death 死者去世时转移的公司资产 'e02rqip{  
assets pledged as security for liabilities 用作负债抵押的资产 HKv:)h{ ?  
assets portfolio 资产投资组合 g[*+R9'  
assets price 资产价格 VF!?B>  
assets quality 资产质素 d~C YZ  
assets realization 资产变现 d?WA}VFU  
assets refinancing arrangement 资产再集资安排 dMw7Lp&  
assets securitization 资产证券化 +`kfcA#pi  
assets situated outside Hong Kong 在香港以外地方的资产 pA='(G  
assets stripping 削减资产;拆卖资产 vmAMlgZ8{<  
assets value 资产值 ()JM161  
assignee 承让人 DF%\ 1C>  
assignment 转让;转让书;转让契 !cE>L~cza  
assignment of interest 权益转让 kLR4?tX!  
assignment of letters patent and trade mark 专利证书及商标转让 m46Q%hwV  
assignment of property 物业转让;物业转让书 sI/Hcm  
assignment right 转让权 \ lP c,8)  
assignor 转让人 v~q2D"  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {,*G }/9<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;nji<  
associate member 附属会员 !EF~I8d\]  
associated body corporate 相联法人团体 go m< V?$  
associated company 相联公司;联属公司 r^ S 4 I&  
associated corporation 相联法团 WG NuB9R  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~ 6 1?nu  
公认会计师公会〔英国〕 If\u^c  
Association of Futures Exchange Brokers 香港期货经纪协会 qW6a|s0}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9@./=5N~3  
association of underwriters 承保人组织 hdW",Bf'  
assumption of control 接管 }+#-\a2  
assurance 担保;保险;转易;转易书 qg:R+`z  
assurance of interest 权益的转易 *GbC`X)  
at 19XX price 按一九XX年价格计算 %Z 9<La  
at a discount 按赔价计算;按贴水价格计算;打折扣 !e&ZhtTuC  
at a premium 按溢价计算;按升水价格计算 `Q1S8i$  
at call 通知付款;按通知 qCSJ=T;  
at constant market price 按固定市价计算 #R"9(Q&  
at constant price 按固定价格计算 %CfJ.;BDNE  
at cost 按成本计算 { > {|3  
at current market price 按当时市价计算;按现时市价计算 Yb%H9A  
at current price 按当时价格计算;按现时价格计算 j*x8K,fN  
at factor cost 按要素成本计算;按生产要素成本计算 b9)%,3-  
at money-of-the-day price 按付款当日价格计算 UAnq|NJO  
at or better 按指定或较佳价位〔买卖指令〕 jiYYDGs77  
at par 按面值计算;平价 bRJYw6oA<  
at sight 见票即付 GbwcbfH  
at the close 按收市盘 ^6#FqK+{u  
at the opening 按开市盘 S9 <J \`FG  
attestation 见证;见证条款 -dsB@nPiUw  
at-the-money option 平价期权 2WIL0Siwl  
attorney 受权人;受托代表人 Pr{?A]dQ  
attornment 新拥有人承认书 ?Bq"9*q  
attributable profit 可归属利润 :7D&=n)  
attributable share value 可归属股份价值 jRm:9`.Q  
Auckland Stock Exchange 奥克兰证券交易所 ]NNLr;p  
auction 拍卖 M]!R}<]{  
auctioneer 拍卖商 as)2ny!u  
audit 审计;核数 {0q;:7Bt  
Audit Commission 审计署  8;4vr@EV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nj!)\U  
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〕 ~7Kqc\/H&I  
audit review 帐目审查 r*N:-I~z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X |.'_6l.  
audited account 审计帐目;经审计的帐目 Id *Gs>4U  
audited annual account 经审计的周年帐目 Ht5 %fcD  
audited balance sheet 经审计的资产负债表 Qpndi$2H!  
auditor 核数师;核数主任;审计师 j.uN`cU!  
auditor's certificate 核数师证明书;审计师证明书 -i V&-oP  
auditor's report 核数师报告;审计师报告 }el. qZ  
Aussie bond 澳元债券 v/c8P\  
austerity budget 紧缩预算 iH#~eg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VFT G3,kI  
Australia All Ordinaries Index 澳洲所有普通股票指数 k.rP}76  
Australian Dollar [AUD] 澳元 s!~M,zsQN  
Australian Options Market 澳大利亚期权市场 CCDoiTu!4  
Australian Securities Commission 澳洲证券事务监察委员会 pL]C]HGv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 mk~i (Ee  
Australian Stock Exchange 澳大利亚证券交易所 K%Mm'$fTw  
Austrian Schilling [ATS] 奥地利先令 WiH%URFB  
authentication 认证;鉴证 XrYMv WT  
authority to purchase 委托购买证;委购书 Nb>|9nu O  
authorization 认可;核准;授权;授权书 %:h)8e-;  
authorization by direction 指示授权 -9~kp'_a  
authorization by instruction 指令授权 L5(rP\B  
authorization by warrant 令状授权 ' jZ2^  
authorization of unit trust 单位信托的认可 v!E0/ gD  
authorized agent 指定代理人 E8T4Nh_  
authorized capital 法定资本 @b=tjQO_  
authorized clerk 出市员 D'YF [l  
authorized dealer 认可交易商 df nmUE  
authorized financial institution 认可财务机构 hqnJ@N$yY  
authorized fund 认可基金 (sW:^0p  
authorized fund house 获授权的基金公司;认可基金公司 g.kpUs  
authorized institution 认可机构 k~>9,=::d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }Jk.c~P)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7ks09Cy  
authorized insurer 获授权保险人;获认可承保人 *DLv$/(0  
authorized investment 特准投资项目 p>Ju)o  
authorized person 获授权人 l,1}1{k&  
authorized representative 获授权代表 9r fR  
authorized share capital 法定股本 8 2&JYx  
automated quotation system 自动报价系统 V5i_\A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D7X-|`kH  
自动交易系统〔香港期货交易所有限公司〕 fPiq  
automatic adjustment mechanism 自动调整机制 _{8f^@I"+  
automatic adjustment system 自动调整系统 sRE$*^i  
Automatic Clearing House 自动票据交换所 Un]`Gd]:  
automatic exchange rates accumulation system 自动化汇率累集系统 kWF4k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |b;}' *  
automatic teller machine [ATM] 自动柜员机 Q nDymVF  
autopay 自动转帐 q =b.!AZy  
available assets 可用资产 /_rQ>PgSZW  
available fiscal reserve 现存财政储备 n]}+ :  
available profit 可用利润 UIvTC S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 n4 KiC!*i0  
average 平均;平均数;海损 -WB? hmx  
average basic salary 平均基本薪金 /&$'v:VB  
average consumer expenditure 平均消费开支;一般消费开支 U)zd~ug?m  
average cost 平均成本 Yi{[llru  
average cost of land production 增辟土地平均成本 $G"PZ7  
average daily turnover 平均每日成交额 .bB_f7TH.  
average daily wage rate 平均每日工资率 aP!a?xq  
average expenditure pattern 平均开支模式 A]Zp1XEG  
average growth rate 平均增长率 ndOPD]A'  
average net fixed assets 固定资产平均净值 U_ V0  
average of relatives 相对价格平均数 8d-; ;V  
average price 平均价格 Lbq"( b  
average propensity to consume 平均消费倾向;一般消费倾向 _0)#-L>xKF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 X9/V;!  
average rate 平均率 Sr)/ Mf  
average revenue 平均收入;平均收益 r%xp^j}  
average stock 平均库存;平均存货 h76#HUBr!  
average yearly rent 平均年租 {dg3 qg~  
avoidance of double taxation 避免双重课税 z<+".sD'  
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 )"WImf:*  
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