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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: =2Ju)!%wr  
A share A股;甲类股份 >CCy2W^W  
abatement of tax 减税;减扣免税额 s,J\nbj0h  
ABN AMRO Bank N.V. 荷兰银行 f[zKA{R  
above-the-line expenditure 线上项目支出;经常预算支出 ,9|7{j|u  
above-the-line receipt 线上项目收入;经常预算收入 j.Y!E<e4]  
ABSA Asia Limited 南非联合亚洲有限公司 =[4C[s  
absolute change 绝对数值变更 z@[n?t!7k  
absolute expenditure 实际开支 *mWS+xcU(L  
absolute guideline figure 绝对准则数字 !OV+2suu1  
absolute interest 绝对权益 fpNq  
absolute order of discharge 绝对破产解除令 2wU,k(F_  
absolute profit margin 绝对利润幅度 }`whg8 fZ  
absolute value 实值;绝对值 'o]}vyz;  
absolutely vested interest 绝对既得权益 4xx?x/q  
absorbed cost 已吸收成本;已分摊成本 6wiuNGZb  
absorption 吸收;分摊;合并 M9V,;*  
absorption rate 吸收率;摊配率;分摊率 3rh t5n2-  
ACB Finance Limited 亚洲商业财务有限公司 sC.cMZe  
acceptable form of reciprocity 合理的互惠条件 -}qay@cDt  
acceptable rate 适当利率;适当汇率 ),;h  
acceptance agreement 承兑协议 7B _Wz9y  
acceptance for honour 参加承兑 5;{*mJ:F  
acceptor 承兑人;接受人;受票人 Xa8_kv_  
acceptor for honour 参加承兑人 @)ozgs@e  
accident insurance 意外保险 ^-# :T  
Accident Insurance Association of Hong Kong 香港意外保险公会 vO{[P# L}  
accident insurance scheme 意外保险计划 1i Y?t  
accident year basis 意外年度基准 k:s86q  
accommodation 通融;贷款 -% B)+yq>  
accommodation bill 通融票据;空头票据 MoC/xF&  
accommodation party 汇票代发人 NnZ_x>R  
account balance 帐户余额;帐户结余 :v-,-3AG  
account book 帐簿 mX SLH'  
account collected in advance 预收款项 :B/u>  
account current book 往来帐簿 7Il /+l(  
account of after-acquired property 事后取得的财产报告 .@(MNq{"6  
account of defaulter 拖欠帐目 hEFn>  
account payable 应付帐款 A|L-;P NP  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 nNM)rW  
account receivable 应收帐款 p'SY 2xq-,  
account receivable report 应收帐款报表 \LS s@\$ g  
account statement 结单;帐单;会计财务报表 bir tA{q  
account title 帐户名称;会计科目 kJXy )  
accountant's report 会计师报告 Re\V<\$J  
Accountant's Report Rules 会计师报告规则 "'8o8g  
accounting and auditing procedure 会计与审计程序;会计与核数程序 o AS 'Z|  
Accounting Arrangements 《会计安排》 53 ^1;  
accounting basis 会计基础 AQBr{^inH|  
accounting by Official Receiver 破产管理署署长呈交的帐目 #5kg3OO  
Accounting Circular 《会计通告》 5o~AUo{  
accounting class 会计类别 ``?Z97rH  
accounting date 记帐日期;会计结算日期 jK=-L#hz  
accounting for money 款项核算 d~d~Cd`V  
Accounting Officer 会计主任 =uR[Jewa  
accounting period 会计报告期;会计期 a67NWH  
accounting policy 会计政策;会计方针 Xo4K!U>TzZ  
accounting practice 会计惯例 ( (mNB]sy  
accounting principle 会计准则 ;#D:S6 L  
accounting record 会计记录 %}~Ncn_r  
accounting report 会计报告 `_e1LEH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $uNYus^vS  
Accounting Society of China 中国会计学会 }WkR-5N  
accounting statement 会计报表 ?6^KY+ 5`C  
accounting system 会计制度;会计系统 *O-si%@]  
accounting transaction 会计事项;帐务交易 @h\u}Ee  
accounting treatment 会计处理 zI>,A|yy  
accounting year 会计年度 ;@u+b0 j  
accretion 增值;添加 8>^O]5Wo`X  
accrual 应计项目;应累算数目 g60r m1b  
accrual basis 应计制;权责发生制 2ap0/l[  
accrual basis accounting 应计制会计;权责发生制会计 .7zdA IKW  
accrue 应累算;应计 T;I>5aQ:q4  
accrued benefit 应累算利益 /?8rj3  
accrued charges 应计费用 eYjr/`>O  
accrued cumulative preference share dividend 应累算的累积优先股股息 UD r@  
accrued expenses 应累算费用 Yg7C"3;Vt  
accrued interest payable 应付利息;应计未付利息 Q,f5r%A.  
accrued interest receivable 应收利息;应计未收利息 *j= whdw%J  
accrued right 累算权益 2:S 4M.j  
accruing profit 应累算的利润 ;-sF%c  
accumulated fiscal reserve 累积财政储备 mm<rdo(`  
accumulated profit 累积利润;滚存溢利 sz b],)|18  
accumulated reserve 累积储备 4~{q=-]V  
accumulation of surplus income 累积收益盈余 A =k{Rl{LA  
acquired assets 既得资产 #$>m`r  
acquisition 收购;购置;取得 F0FF:><  
acquisition cost 购置成本 Hq$?-%4  
acquisition expenses 购置费用 Co>=<\yi  
acquisition of 100% interest 收购全部股权 ZgI1Byf  
acquisition of control 取得控制权 j1,ir  
acquisition of fixed assets 购置固定资产 l<nL8/5{<  
acquisition of shell “买壳” Vz&!N/0i  
acquisition price 收购价 ygp NMq#?X  
act of God 天灾 NvfQa6?;  
acting partner 执事合伙人 0l ]K%5#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Y;XEC;PXD  
active partner 积极参与的合伙人 S(*SUH  
active trading 交投活跃 )b AcU  
actual circulation 实际流通 Hlq#X:DCn  
actual cost 实际成本 &P{[22dQ  
actual expenditure 实际开支;实际支出 O}#h^AU-BS  
actual income 实际入息;实际收入;实际收益 ] Vbv64M3  
actual market 现货市场 F .JvMy3  
actual price 现货价;实际价格 S2fBZ=V8  
actual profit 实际利润 5eW GX  
actual quotation 实盘;实际价位;实际报价 A|d(5{:N  
actual year basis 按实际年度计算 ;HeUD5Nt6F  
actuals 实货 WY%'ps _]<  
actuarial investigation 精算调查 ] T! >]  
actuarial principle 精算原则 wg=ge]E5  
actuarial report 精算师报告 M1T)e9k=x  
Actuarial Society of Hong Kong 香港精算学会 5)GO  
actuarial valuation 精算师估值 v [ 4J0  
actuary 精算师 @nS+!t{  
ad referendum agreement 暂定协议;有待覆核的协定  + >oA@z  
ad valorem duty 从价税;按值征税 G? "6[w/p  
ad valorem duty system 从价税制 0xM\+R~,  
ad valorem fee 从价费 0"L_0 t:  
ad valorem tariff 从价关税 #}W^d^-5t5  
additional allowance 额外免税额 =X11x)]F9  
additional amount for unexpired risk 未过期风险的额外款额 Rs cU=oaKi  
additional assessable profit 补加应评税利润 0)'^vJe  
additional assessment 补加评税 Q_F8u!qrZ  
additional commitment 额外承担 Q=%1@ ,x"  
additional commitment vote 额外承担拨款 ~sSlfQWMzy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tPHDnh^n]  
additional dependent parent allowance 供养父母额外免税额 \]W*0t>s  
additional provision 额外拨款 C<\|4ERp  
additional stamp duty 附加印花税 G_~w0r#  
additional tax 补加税罚款;补加税款 d-=/@N!4e  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x%JtI'sg  
adjudged bankrupt 被裁定破产 G~I@'[ur  
adjudicated bankrupt 裁定破产人 IgOo2N"^l  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 iC`K$LY4W  
adjudication of bankruptcy 裁定破产;宣告破产 !e >EDYbY  
adjudication of insolvency 裁定无力偿还债务 N(W ;(7  
adjusted actual 经调整的实数;调整后的实数 )FkJ=P0  
adjusted current assets 经调整的流动资产;调整后的流动资产 Og?]y ^y  
adjusted figure 经调整的数字;调整后的数额 VMUK|pC4 K  
adjusted liabilities 经调整的负债;调整后的负债 %_!YonRY|X  
adjusted loss 经调整的亏损;调整后的亏损 h$FpH\-  
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  IR,`-  
adjusted profit 经调整的利润;调整后的利润 >?q()>l  
adjusted surplus 经调整的盈余额;调整后的盈余额 kmm1b (  
adjusted value 经调整的价值;调整后的价值 UHYnl ]  
adjustment 调整;修订;理算〔保险〕 shOQ/  
adjustment centre 调剂中心 d3# >\QCD9  
adjustment lag 调整过程的时间差距;调整时差 hSq3LoHV  
adjustment mechanism 调整机制 sV+/JDl  
adjustment of loss 亏损调整 `2y2Bk  
adjustment process 调整过程;调整程序 brGUK PB  
adjustment range 调整幅度 !52]'yub  
administered exchange rate 受管制汇率 R;gN^Yjk:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CCOd4  
administration expenses 行政费用 7Xi)[M?)#  
administration fee 手续费;行政费 5uu Zt0V\  
administration in bankruptcy 破产管理 ~1Q$FgLk  
administration order 遗产管理令 8M;VX3X  
administrator 管理人;遗产管理人 QcGyuS.B  
administrator of the estate 遗产管理人 1;R1Fj&  
admission of debt 债项承认书 :;S]jNy}j)  
admission of proof 接纳债权证明 $UAmUQg)}_  
advance 放贷款项;垫付款项;预支款项;预付款项 e`fN+  
advance account 暂支帐目;预付款帐户 LoQm&3/  
advance compensation 预付补偿金 Y=l91dxGI  
advance from shareholder 股东垫款 [ 44d(P'  
advance pending reimbursement 预支以待日后付还 .AOf-a  
advanced economy 先进经济体系 `g&<7~\=A  
advancement 预付;预付财产 y_:i'Ri.  
advances warrant 垫款令 E4aCL#}D  
advancing 贷出 q/[)Z @&(  
adverse balance 逆差 QXnL(z  
adverse exchange 逆汇 6u`E{$  
advertisement addressed to shareholders 在报章刊登的致股东通告 '-tiH  
advice for collection 托收通知书 C d)j %  
advice of drawing 提款通知书;汇票通知书 G%w hOIFRq  
advice of payment 付款通知 0!YB.=\{_q  
Advisory Committee [Securities and Futures Commission] _4VF>#b  
谘询委员会〔证券及期货事务监察委员会〕 "If]qX(w  
Advisory Committee on Diversification 经济多元化谘询委员会 ixZ w;+h  
affidavit 誓章;遗产申报誓章 A"8` 5qa  
affidavit of no receipt 述明无收款的誓章 9pD=E>4?#  
affiliate 联号;联营公司;附属公司 uI^E9r/hB  
affiliated company 附属公司;联号;联营公司 Bkvh]k;F8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }U K<tUO  
affordability 负担能力  &y/  
African Development Bank [AfDB] 非洲开发银行 !SAjV)  
after-acquired property 事后取得的财产 <taN3  
after-hours dealing 市后交易 j'#M'W3@  
after-tax profit 税后盈利;税后利润;税后溢利 h[M~cZ{  
agency agreement 代理协议 1-4iy_d  
agency expenses 代理机构的开支 ,rT62w*e  
agency fee 代理费 wiXdb[[#  
Agency Law 《代理法》 *P,dR]-m  
agent 代理人;承销人 pZx'%-\-T  
agent of company 公司代理人 n$n)!XL/  
agent's fee 代理人费;经纪费 u6{= Z:  
aggregate 总计;总数;总体数字 PMzPe"3M  
aggregate amount 总款额;总额 [hE0 9W  
aggregate assets and liabilities 总体资产与负债 j] \3>.  
aggregate at constant price 按固定价格计算的总体数字 ,C%fA>?UF8  
aggregate demand 总需求 \M-}(>Pfk  
aggregate gross position 总持仓量 ,"~#s(  
aggregate limit 总限额 ^W|B Xxo  
aggregate of salaries tax 合计薪俸税 RHc63b\  
aggregate performance 总体表现;总体业绩 w,fA-*bZ 0  
aggregate supply 总体供应 [;3` Aw  
aggregate surplus 总盈余 / E~)xgPM<  
aggregate total 整体总额 =c 3;@CO  
aggregate value 总值;合计价值 LP?E  
aggregated basis 合计基准 `,XCD-R^  
aggregated net chargeable income 合计应课税入息实额 \^O#)&5 V  
aggregation 合并计算;合计;总和 WVUa:_5{  
aggregation of incomes of husband and wife 夫妇入息合并计算 c+:LDc3!Gb  
aggregation of property 财产的总和 m%Ah]x;  
agio 差价;贴水 AsyJDt'i  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 B -XM(C j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +.gM"JV  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 RN(>37B3_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TxL;qZRY ^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 CPssk,q~C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }!=}g|z#|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R0dIxG%  
agreement for a settlement 授产协议 q 65mR!)  
agreement for assignment 转让协议 "L'0"  
agreement for sale 售卖协议;买卖协议 ,f ..46G  
agreement for sale and purchase 买卖协议 &VG|*&M  
agreement for the payment of interest 支付利息协议 0Q^ -d+!  
agreement for the repayment of money 还款协议 dLb9p"EE#  
agreement of reinsurance 再保险协议 \mRRx#-r%  
Agricultural Bank of China 中国农业银行 Y0`@$d&n  
air passenger departure tax 飞机乘客离境税 nA:\G":\y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GRV#f06  
airport tax 机场税 T=6fZ;7  
alcohol duty 酒精税 =\;yxl  
alienation 让与;让渡;转让 Q@B--Omfh  
alimony 生活费;赡养费 R[Y]B$XO  
All Ordinaries Index [AOI] 所有普通股指数 :<$B o  
all risks 全险;综合险 y{CyjYpz^  
All Sales Record for Stock Market 《股票市场成交报告》 |_q:0qo  
Allied Capital Resources Limited 新联财务有限公司 : tKa1vL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~^#F5w"  
allocation letter 拨款信件 #jdo54-  
allocation of fund 分配款项;预留款项 ts BPQ 8Ne  
allocation of profit 利润分配;溢利分配 "RPX_  
allocation warrant 拨款令 VJ1(|v{D4[  
allotment 分配;配股 z8W@N8IqC  
allotment notice 股份配售通知;配股通知 KUs\7Sb  
allotment of shares 股份分配 $FV!HD  
allowable 可获宽免;免税的 qI-q%]l  
allowable business loss 可扣除的营业亏损 jx_n$D  
allowable expenses 可扣税的支出 M>H4bU(  
allowance 免税额;津贴;备抵;准备金 ,})x1y  
allowance for debts 债项的免税额 2n}nRv/'  
allowance for depreciation by wear and tear 耗损折旧免税额 9GdQ$^m  
allowance for funeral expenses 殡殓费的免税额 So &c\Ff  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T8|aFoHCK  
allowance for repairs and outgoings 修葺及支出方面的免税额 +3B^e%`NPm  
allowance to debtor 给债务人的津贴 "YLH]9"=  
alteration of capital 资本更改 fAMJFHW  
alternate trustee 候补受托人 axT-  
amalgamation 合并 r,^}/<*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A#&Q(g\YE  
ambit of charges 征税范围;收费范围 fNz*E|]8&  
amended valuation 经修订的估值 &^WJ:BvA|^  
American Commodities Exchange 美国商品交易所 )U4h?J  
American Express Bank Limited 美国运通银行 Q}# 5mf&cD  
American Stock Exchange 美国证券交易所 +[l52p@a  
amortization 摊销 TE+d?  
amount due from banks 存放银行同业的款项 UO%Vu C5B  
amount due from banks abroad 存放海外银行同业的款项 dxm_AUM  
amount due from holding companies 控股公司欠款 1QHCX*_  
amount due from local banks 存放本港银行同业的款项 {4u8~whLp  
amount due to banks 银行同业的存款 d0(GE4+/  
amount due to banks abroad 海外银行同业的存款 BPAz.K Q  
amount due to holding companies 控股公司存款 _y~H#r9:  
amount due to local banks 本港银行同业的存款 .eQIU$Kw!O  
amount due to outport banks 外埠银行同业的存款 V&)lS Qw  
amount for note issue 发行纸币的款额 +QS7F`O  
amount of bond 担保契据的款额 }T!2IaAB  
amount of consideration 代价款额 `? ayc/TK  
amount of contribution 供款数额 s^nPSY!  
amount of indebtedness 负债款额 NXhQdf  
amount of principal of the loan 贷款本金额 W`zY\]  
amount of rates chargeable 应征差饷数额 :/e= J  
amount of share capital 股本额 ,BuN]9#  
amount of sums assured 承保款额 cp|&&q  
amount of variation 变动幅度 *ml&}9  
amount of vote 拨款数额 .:eNL]2%:  
amount payable 应付款额 _;*|"e@^  
amount receivable 应收款额 {4\hxyw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QInow2/u  
analysis 分析 ~i)O^CKq  
ancillary risk 附属风险 mi~ BdBv  
annual account 周年帐目;周年帐目报表;年度决算;年结 }NQx2k0  
annual accounting date 年结日期 6`LC(Nv%-n  
annual allowance 每年免税额;年积金;年度津贴;年津 H*U\P2C!)  
annual balance 年度余额 .HTX7mA3  
annual disposable income 每年可动用收入 bI^zwK,@4  
annual estimates 周年预算 %y zFWDg  
annual fee 年费 )3i}(h0  
annual general meeting 周年大会 I0\}S [+ H  
annual growth rate 年增率;每年增长率 -"L)<J@gQ?  
annual long-term supplement 长期个案每年补助金 D7Y5q*F  
annual pensionable emolument 可供计算退休金的年薪 "Fv6u]Rv  
annual report 年报 X8T7(w<0%f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R#Z1+&='  
annual return 周年报表;周年申报表;每年报税表格 FrSeR9b  
Annual Return Rules 《周年报表规则》 a$p2I+lX  
annual review of consumer prices 每年消费物价回顾 /f!_dJ^  
annual roll-forward basis 逐年延展方式 9g" 1WZ!  
annual salary 年薪 &dSw[C#f  
annual statement 年度报表;年度决算表 @Yua%n6]#D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HLMEB0zh^  
annuitant 年金受益人 c`UJI$Q/  
annuity 年金 M4a- +T"  
annuity contract 年金合约 ,j~ R ^j  
annuity on human life 人寿年金 b@ J&jE~d  
antecedent debt 先前的债项 tMaJ; 4  
ante-dated cheque 倒填日期支票 02]9 OnWw  
anticipated expenditure 预期开支 H~~I6D{8  
anticipated net profit 预期纯利 Ty]/F+{  
anticipated revenue 预期收入 !=#230Y  
anti-inflation measure 反通货膨胀措施 #&\hgsw/T  
anti-inflationary stance 反通货膨胀立场 tK&.0)*=  
apparent deficit 表面赤字 )2X ng_,  
apparent financial solvency 表面偿债能力 SM:SxhrGt  
apparent partner 表面合伙人 [woR9azC  
application for personal assessment 个人入息课税申请书 Xq&x<td  
application of fund 资金应用 zE V J  
application to release as liquidator and to destruct the books of accounts and documents 8uME6]m i  
申请免除清盘人职务及毁灭帐簿与文件 sV7dgvVd  
appointed actuary 委任精算师 lj"L Q(^  
appointed auditor 委任核数师;委任审计师 %g(h%V9f  
appointed trustee 委任的受托人 Y^gK^ ?K  
appointer 委任人 ?U0iHg{  
apportioned pro rata 按比例分摊 x q93>Hs  
apportionment 分配;分摊 z`uqK!v(K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1Oo^  
apportionment formula 分摊方程式 hoASrj{s  
apportionment of estate duty 遗产税的分摊 _t:cDXj  
appraisal 估价;评估 7p}G!]`  
appreciable growth 可观增长 ^o't &  
appreciable impact 显着影响 ;% *e}w0  
appreciable increase 可观增长 8|[\Tp:;  
appreciation 增值;升值 78tWzO  
appreciation against other currencies 相对其他货币升值 `4s5yNUi=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <p(&8P  
appreciation tax 增值税 N$ZThZqqv  
appropriation 拨款;拨用;拨付 5=Bj?xb$'  
appropriation account 拨款帐目 x+5Q}ux'G  
Appropriation Bill 拨款法案 0_bt*.w I+  
appropriation-in-aid system 补助拨款办法 6wzF6] @O  
approved assets 核准资产 X|L8s$>  
approved basket stock 认可一篮子证券 ok X\z[X  
approved budget 核准预算 x&R&\}@G m  
approved charitable donation 认可慈善捐款 1W;3pN  
approved charitable institution 认可慈善机构 3m4?l ~  
approved currency 核准货币;认可货币 HSx~Fs^J  
approved estimates 核准预算 ovCk :Vz  
approved estimates of expenditure 核准开支预算 @6GM)N\{[  
approved overseas insurer 核准海外保险人 7|6tH@4Ub  
approved overseas trust company 核准海外信托公司 ~nb%w?vv  
approved pooled investment fund 核准汇集投资基金 (7 Mn%Jp  
approved provident fund scheme 认可公积金计划 .Gl&K|/{j  
approved provision 核准拨款 :5?ti  
approved redeemable share 核准可赎回股份 tBG :ECUL  
approved regional stock 认可地区性证券 TMG:fg&E~  
approved retirement scheme 认可退休金计划 C5Q|3d  
approved subordinated loan 核准附属贷款 # RJy  
arbitrage 套戥;套汇;套利 L&ws[8-  
arbitrageur 套戥者;套汇者 X.s? =6}g  
arbitrary amount 临时款项 {549&]/o  
arrangement 措施;安排;协定 "}K/ b  
arrears 欠款 h_]3L/  
arrears of pay 欠付薪酬 6K P!o  
arrears of revenue 逾期未收税款;逾期未收的帐项 5S7`gN.  
articles of association 组织章程;组织细则;组织章程细则 1 7{]QuqNF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^g[\.Q  
ascertainment of profit 确定利润 nx=#QLi  
"Asia Clear" “亚洲结算系统” "<6pp4*I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [RD ^@~x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2Z@<llsi  
Asian Development Fund [ADF] 亚洲发展基金 Hi|2z5=V  
Asian dollar bond 亚洲美元债券 <Xy8}Z`s  
Asian dollar market 亚洲美元市场 +,>f-kaV  
Asian dollar rate 亚洲美元利率 .Z&OKWL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [ H>MeeR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |f8by\Q86=  
asked price 沽盘;喊价;索价;卖方报价 o;Zoj}  
assessable income 应评税入息 ,-CDF)~G=3  
assessable loss 应评税亏损 vyV n5s  
assessable profit 应评税利润 RYE::[O7  
assessable value 应评税值 $},:z]%D  
assessed profit 估定利润 6Epns s  
assessed value 经评估价值 =[{Pw8['  
assessment 评税;评定;估价;评税单 q22cp&gmX  
assessment number 评税编号;估价编号 Hh;w\)/%j  
assessment of additional tax 补加税评税 T<54qe4`p  
assessment of performance 业绩评估;实绩评价 ;~]&$2sk  
Assessor 评税主任 X 3L9j(  
asset price bubbles 资产价格泡沫 w#F+rh3  
asset-backed securities 具资产保证的证券 |@nvg>mu  
assets accretion 资产增值 e+y< a~N  
assets and liabilities 资产与负债 4Bx1L+Cg  
assets betterment statement 资产递增表;资产改进表 Z(K[oUJx  
assets lending 实物放款;有抵押贷款 NH 'RU`U)  
assets of the company passing on the death 死者去世时转移的公司资产 @hzQk~Gdi  
assets pledged as security for liabilities 用作负债抵押的资产 `4}!+fXQ  
assets portfolio 资产投资组合 'VJMi5Y(-  
assets price 资产价格 gn%#2:=pVu  
assets quality 资产质素 (dMFYL>YP  
assets realization 资产变现 -(cm  
assets refinancing arrangement 资产再集资安排 #]lUJ &M}e  
assets securitization 资产证券化 8.pz?{**T  
assets situated outside Hong Kong 在香港以外地方的资产 Wlg(z%  
assets stripping 削减资产;拆卖资产 1AE/ILGo  
assets value 资产值 +{hxEDz  
assignee 承让人 y^@% Xrs  
assignment 转让;转让书;转让契 5.?O PK6  
assignment of interest 权益转让 Y ga}8DU  
assignment of letters patent and trade mark 专利证书及商标转让 tEN]0`  
assignment of property 物业转让;物业转让书 mApn(&  
assignment right 转让权 e!4akKw4wD  
assignor 转让人 a+{g~/z;,Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,xD{A}}V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jLQjv  
associate member 附属会员 {Y/| 7Cl0  
associated body corporate 相联法人团体 eU%5CVH.v  
associated company 相联公司;联属公司 u/.s rK!K  
associated corporation 相联法团 qh7o;x~,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c6c^9*,V  
公认会计师公会〔英国〕 ''5%5(Y.r  
Association of Futures Exchange Brokers 香港期货经纪协会 ~Y'e1w$`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l42m81x"  
association of underwriters 承保人组织 yFpHRfF}  
assumption of control 接管 w|L~+   
assurance 担保;保险;转易;转易书 !'{j"tv  
assurance of interest 权益的转易 rB4#}+Uq  
at 19XX price 按一九XX年价格计算 2M&4]d  
at a discount 按赔价计算;按贴水价格计算;打折扣 i[\[xfk  
at a premium 按溢价计算;按升水价格计算 >^-[Mpa(*  
at call 通知付款;按通知 ,x Tbt4J  
at constant market price 按固定市价计算 Y~vTFOI  
at constant price 按固定价格计算 U~H'c p  
at cost 按成本计算 Ep?a>\  
at current market price 按当时市价计算;按现时市价计算 "~V}MPt  
at current price 按当时价格计算;按现时价格计算 ]Rj"/(X,  
at factor cost 按要素成本计算;按生产要素成本计算 EPa3Yb?BGb  
at money-of-the-day price 按付款当日价格计算 L//sJe  
at or better 按指定或较佳价位〔买卖指令〕 5ef&Ih.3  
at par 按面值计算;平价 k oHY AF  
at sight 见票即付 8fe"#^"sR  
at the close 按收市盘  g u|;C  
at the opening 按开市盘 _O!D*=I  
attestation 见证;见证条款 >}4]51s  
at-the-money option 平价期权 )F~>  
attorney 受权人;受托代表人 3Aj_,&X.@(  
attornment 新拥有人承认书 c%Gz{':+  
attributable profit 可归属利润 zr[~wM  
attributable share value 可归属股份价值 19N:9;Ixz  
Auckland Stock Exchange 奥克兰证券交易所 xJ"Zg]d{  
auction 拍卖 1)YFEU&]  
auctioneer 拍卖商 J:(Shd'4D  
audit 审计;核数 8^R>y  
Audit Commission 审计署 8m1zL[.8g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] > T-O3/KN  
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〕 3?O| X+$p  
audit review 帐目审查 :?UIyN?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zHdp'J"  
audited account 审计帐目;经审计的帐目 D46| )-  
audited annual account 经审计的周年帐目 d|o"QYX  
audited balance sheet 经审计的资产负债表 jSVO$AW~C  
auditor 核数师;核数主任;审计师 Vks,3$  
auditor's certificate 核数师证明书;审计师证明书 N Dg]s2T  
auditor's report 核数师报告;审计师报告 J<BdIKCma  
Aussie bond 澳元债券 \ yOZ&qU  
austerity budget 紧缩预算 4O`h%`M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 mCE})S  
Australia All Ordinaries Index 澳洲所有普通股票指数 Dq?2mXOqD  
Australian Dollar [AUD] 澳元 7q^/.:wlf  
Australian Options Market 澳大利亚期权市场 Z~c7r n  
Australian Securities Commission 澳洲证券事务监察委员会 ^=W&p%Y(!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TdE_\gEo/R  
Australian Stock Exchange 澳大利亚证券交易所 =#V11j  
Austrian Schilling [ATS] 奥地利先令 Z|/):nVP7  
authentication 认证;鉴证 F4&N;Zm2  
authority to purchase 委托购买证;委购书 &.z/dFmG  
authorization 认可;核准;授权;授权书 ]rNfr-  
authorization by direction 指示授权 +[qkG. O  
authorization by instruction 指令授权 L_.}z)S[\  
authorization by warrant 令状授权 u!-eP7;7  
authorization of unit trust 单位信托的认可 0*AlLwO  
authorized agent 指定代理人 ua[\npz5  
authorized capital 法定资本 @\h(s#sn  
authorized clerk 出市员 X<QE]RZ  
authorized dealer 认可交易商 3> (`Y  
authorized financial institution 认可财务机构 9@1W=sl  
authorized fund 认可基金 ~>C>LH>8  
authorized fund house 获授权的基金公司;认可基金公司 kp6x6%{K\  
authorized institution 认可机构 M[{Cy[ta  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7_3O]e[8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "J.jmR;  
authorized insurer 获授权保险人;获认可承保人 Tk!b`9  
authorized investment 特准投资项目 }dHiW:J>  
authorized person 获授权人 u#,]>;  
authorized representative 获授权代表 4bBxZY  
authorized share capital 法定股本 9F+bWo_m  
automated quotation system 自动报价系统 >ahj|pm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j41:]6  
自动交易系统〔香港期货交易所有限公司〕 z K(5&u  
automatic adjustment mechanism 自动调整机制 NN:TT\!v  
automatic adjustment system 自动调整系统 ;MMFF{  
Automatic Clearing House 自动票据交换所 </=PN1=A  
automatic exchange rates accumulation system 自动化汇率累集系统 c[y8"M5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1v4kN -  
automatic teller machine [ATM] 自动柜员机 wtUG2 (  
autopay 自动转帐 5QSmim  
available assets 可用资产 1P[Lz!C  
available fiscal reserve 现存财政储备 3a qmK.`H  
available profit 可用利润 &f yFUg  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LF~#4)B  
average 平均;平均数;海损 sZH7 EK  
average basic salary 平均基本薪金 "qsNySI  
average consumer expenditure 平均消费开支;一般消费开支 {_~G+rqY  
average cost 平均成本 GWVdNYpmr  
average cost of land production 增辟土地平均成本  d!t@A  
average daily turnover 平均每日成交额 (FaT{W{  
average daily wage rate 平均每日工资率 nKO&ffb'<  
average expenditure pattern 平均开支模式 } 8P}L@q  
average growth rate 平均增长率 #TgJ d  
average net fixed assets 固定资产平均净值 yq}{6IyZ^  
average of relatives 相对价格平均数 xAjQW=  
average price 平均价格 gAj)3T@  
average propensity to consume 平均消费倾向;一般消费倾向 wuk7mIJ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 q KM]wu0Et  
average rate 平均率 ?R(3O1,v^  
average revenue 平均收入;平均收益 j vV8`BQ{  
average stock 平均库存;平均存货 LasH[:QQQ  
average yearly rent 平均年租 KVR}Tp/R  
avoidance of double taxation 避免双重课税 nB5[]x'  
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 cDiz!n*.q  
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