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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: _>\33V-?b  
A share A股;甲类股份 ~*/ >8R(Y  
abatement of tax 减税;减扣免税额 @i!+Z  
ABN AMRO Bank N.V. 荷兰银行 <Y7j'n  
above-the-line expenditure 线上项目支出;经常预算支出 wg%Z  
above-the-line receipt 线上项目收入;经常预算收入 +bLP+]7oZ  
ABSA Asia Limited 南非联合亚洲有限公司 =o~+R\1ux+  
absolute change 绝对数值变更 yO7y`;Q(sF  
absolute expenditure 实际开支 DdI%TU K,  
absolute guideline figure 绝对准则数字 En9J7es_  
absolute interest 绝对权益 X-(( [A  
absolute order of discharge 绝对破产解除令 81x/ bx@L%  
absolute profit margin 绝对利润幅度 :XFQ}Cl  
absolute value 实值;绝对值 LF!KP  
absolutely vested interest 绝对既得权益 ejZ-A?f-K  
absorbed cost 已吸收成本;已分摊成本 y,`n9[$K\  
absorption 吸收;分摊;合并 = K}Pfh  
absorption rate 吸收率;摊配率;分摊率 X}(X\rp  
ACB Finance Limited 亚洲商业财务有限公司 [-VH%OM  
acceptable form of reciprocity 合理的互惠条件 ~ Ze!F"  
acceptable rate 适当利率;适当汇率 I F6$@Q  
acceptance agreement 承兑协议 -d'F KOD  
acceptance for honour 参加承兑 M?sax+'  
acceptor 承兑人;接受人;受票人 :?zq!  
acceptor for honour 参加承兑人 <M1*gz   
accident insurance 意外保险 Nm z5:Rq  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~/K&=xE  
accident insurance scheme 意外保险计划 #rX ^)2  
accident year basis 意外年度基准 T90O.]S  
accommodation 通融;贷款 *W\3cS  
accommodation bill 通融票据;空头票据 DCiU?u~  
accommodation party 汇票代发人 Zqm%qm:  
account balance 帐户余额;帐户结余 2[`n<R\  
account book 帐簿 y4jiOhF<d  
account collected in advance 预收款项 ?%~p@  
account current book 往来帐簿 `RSiZ%Al  
account of after-acquired property 事后取得的财产报告 2WH(c$6PWf  
account of defaulter 拖欠帐目 7QTS@o-  
account payable 应付帐款 6AJ`)8HX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mz.,j(Ks-  
account receivable 应收帐款 m<3. X"-  
account receivable report 应收帐款报表 I\6C0x  
account statement 结单;帐单;会计财务报表 2QbKh)   
account title 帐户名称;会计科目 eR5q3E/;G  
accountant's report 会计师报告 5}hQIO&^%  
Accountant's Report Rules 会计师报告规则 z_xy*Iif  
accounting and auditing procedure 会计与审计程序;会计与核数程序 9_5>MmiB  
Accounting Arrangements 《会计安排》 5A`>3w{3n  
accounting basis 会计基础 k8}fKVU;  
accounting by Official Receiver 破产管理署署长呈交的帐目 /ojwOJ  
Accounting Circular 《会计通告》 a. D cmy{  
accounting class 会计类别 s3JzYDpy  
accounting date 记帐日期;会计结算日期 c Q-#]  
accounting for money 款项核算 A'jL+dI.  
Accounting Officer 会计主任 W)r|9G8T  
accounting period 会计报告期;会计期 J[?oV;O  
accounting policy 会计政策;会计方针 jRC{8^98  
accounting practice 会计惯例 qpe9?`vVX  
accounting principle 会计准则 _@XueNU1hS  
accounting record 会计记录 )?SFIQ=  
accounting report 会计报告 ]@z!r2[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PU.j(0  
Accounting Society of China 中国会计学会 &2  Yo  
accounting statement 会计报表 H4 O"^#5  
accounting system 会计制度;会计系统 v1yB   
accounting transaction 会计事项;帐务交易 !%t@wQ]\hG  
accounting treatment 会计处理 `;}qjm0a  
accounting year 会计年度 %IVM1  
accretion 增值;添加 paV1o>_Rd  
accrual 应计项目;应累算数目 b*h:e.q  
accrual basis 应计制;权责发生制 GOdWc9Ta!  
accrual basis accounting 应计制会计;权责发生制会计 #@BhGB`9Qt  
accrue 应累算;应计 yxu7YGp%  
accrued benefit 应累算利益 ]SA/KV   
accrued charges 应计费用 6)YckxN^  
accrued cumulative preference share dividend 应累算的累积优先股股息 !1R?3rVQS  
accrued expenses 应累算费用 ?SYmsaSr5  
accrued interest payable 应付利息;应计未付利息 ;U?=YSHk7  
accrued interest receivable 应收利息;应计未收利息 W#g!Usf:/  
accrued right 累算权益 "B__a(  
accruing profit 应累算的利润 H?r~% bh  
accumulated fiscal reserve 累积财政储备 sYXLVJ>b  
accumulated profit 累积利润;滚存溢利 tE-bHu370  
accumulated reserve 累积储备 Ou4hAm91s  
accumulation of surplus income 累积收益盈余 ,ov$` v  
acquired assets 既得资产 {wSz >,  
acquisition 收购;购置;取得 nt>3i! l  
acquisition cost 购置成本 /!Ag/SmS!9  
acquisition expenses 购置费用 y{(Dv}   
acquisition of 100% interest 收购全部股权 bvB7d` wx  
acquisition of control 取得控制权 #B?lU"f8q^  
acquisition of fixed assets 购置固定资产 Adiw@q1&  
acquisition of shell “买壳” ECL{`m(#n  
acquisition price 收购价 )UU`uzU;u  
act of God 天灾 ehr\lcS<  
acting partner 执事合伙人 8hww({S2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 X=?9-z] QO  
active partner 积极参与的合伙人 u8?$W%eW  
active trading 交投活跃 cy6YajOk7  
actual circulation 实际流通 Da[#X`Kp$  
actual cost 实际成本 Y]6d Yq{k  
actual expenditure 实际开支;实际支出 KI\bV0$p<  
actual income 实际入息;实际收入;实际收益 `*Wg&u  
actual market 现货市场 RRy D<7s1  
actual price 现货价;实际价格 e`LvHU_0  
actual profit 实际利润 %F150$(D  
actual quotation 实盘;实际价位;实际报价 \>oy2{=;'  
actual year basis 按实际年度计算 t;3).F  
actuals 实货 e@O]c "  
actuarial investigation 精算调查 5.\|*+E~  
actuarial principle 精算原则 "\+\,C  
actuarial report 精算师报告 -XnIDXM  
Actuarial Society of Hong Kong 香港精算学会 &$T7eOiZ  
actuarial valuation 精算师估值 p<D@l2vt  
actuary 精算师 %=K[C  
ad referendum agreement 暂定协议;有待覆核的协定 R>Ox(MG  
ad valorem duty 从价税;按值征税 N6BOUU]  
ad valorem duty system 从价税制 *7*cWO=  
ad valorem fee 从价费 *=O3kUoL  
ad valorem tariff 从价关税 D5Rp<PBq,  
additional allowance 额外免税额 >u0XV"g$  
additional amount for unexpired risk 未过期风险的额外款额 4yTgH0(T  
additional assessable profit 补加应评税利润 R9-mq; u+  
additional assessment 补加评税 Zonn  
additional commitment 额外承担 PL31(!`@d  
additional commitment vote 额外承担拨款 mg._c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PS!or!m  
additional dependent parent allowance 供养父母额外免税额 MR4k#{:w  
additional provision 额外拨款 PVxu8n  
additional stamp duty 附加印花税 ~S~+'V,d  
additional tax 补加税罚款;补加税款 @v&P;=lU  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 w?*79 u  
adjudged bankrupt 被裁定破产 4k{xo~+%,  
adjudicated bankrupt 裁定破产人 Xep2 )3k>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _'y`hKeI[  
adjudication of bankruptcy 裁定破产;宣告破产 4,YL15.  
adjudication of insolvency 裁定无力偿还债务 R$dNdd9m  
adjusted actual 经调整的实数;调整后的实数 *e:I*L  
adjusted current assets 经调整的流动资产;调整后的流动资产 ntPX?/  
adjusted figure 经调整的数字;调整后的数额 N2j^fZd_  
adjusted liabilities 经调整的负债;调整后的负债 WCqa[=v)t  
adjusted loss 经调整的亏损;调整后的亏损 yoieWnL}  
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 <7Yh<(R e^  
adjusted profit 经调整的利润;调整后的利润 ?c"i V  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^g2Vz4u  
adjusted value 经调整的价值;调整后的价值 M'X,7hZ  
adjustment 调整;修订;理算〔保险〕 Hv' OO@z  
adjustment centre 调剂中心 +S#Xm4  
adjustment lag 调整过程的时间差距;调整时差 XCxxm3t  
adjustment mechanism 调整机制 /`#JM  
adjustment of loss 亏损调整 {ktwX\z  
adjustment process 调整过程;调整程序 NTK9`#SA  
adjustment range 调整幅度 =%I;Y& K  
administered exchange rate 受管制汇率 -#4QY70H t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 S&l [z,  
administration expenses 行政费用 %<O~eXY  
administration fee 手续费;行政费 hH05p!2  
administration in bankruptcy 破产管理 &Vpr[S@:{  
administration order 遗产管理令 C^_m>H3b  
administrator 管理人;遗产管理人 L"c.15\  
administrator of the estate 遗产管理人 e^;:iJS  
admission of debt 债项承认书 E}0g  
admission of proof 接纳债权证明 1jBIi  
advance 放贷款项;垫付款项;预支款项;预付款项 ~-sG&u>  
advance account 暂支帐目;预付款帐户 e*I92  
advance compensation 预付补偿金 j-i>Jd7  
advance from shareholder 股东垫款 6h&t%T  
advance pending reimbursement 预支以待日后付还 \v{HjqVkC  
advanced economy 先进经济体系 5K&A2zC|  
advancement 预付;预付财产 }2c&ARQ.m>  
advances warrant 垫款令 3)e{{]6  
advancing 贷出 kQ2WdpZ/  
adverse balance 逆差 <dXeP/1w`  
adverse exchange 逆汇 (6 }7z+  
advertisement addressed to shareholders 在报章刊登的致股东通告 :1"k`AG  
advice for collection 托收通知书 e:N;Jx#  
advice of drawing 提款通知书;汇票通知书 W"t^t|H'~  
advice of payment 付款通知 b>#dMRK  
Advisory Committee [Securities and Futures Commission] ApggTzh@  
谘询委员会〔证券及期货事务监察委员会〕 Y>8JHoV  
Advisory Committee on Diversification 经济多元化谘询委员会 eqOT@~H  
affidavit 誓章;遗产申报誓章 TB<$9FCHK  
affidavit of no receipt 述明无收款的誓章 {7$jwk  
affiliate 联号;联营公司;附属公司 |,H 2ge  
affiliated company 附属公司;联号;联营公司 ~`$P-^u88X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G~_D'o<r  
affordability 负担能力 Cd6th F)  
African Development Bank [AfDB] 非洲开发银行 x.Ny@l%]  
after-acquired property 事后取得的财产 8NNs_~+x}  
after-hours dealing 市后交易 ;Vf{3  
after-tax profit 税后盈利;税后利润;税后溢利 kPAg *  
agency agreement 代理协议 rY@9nQ\>g  
agency expenses 代理机构的开支 4}*.0'Hz  
agency fee 代理费 9`^(M^|c  
Agency Law 《代理法》 k`z]l;:  
agent 代理人;承销人 ]|K6Z>V  
agent of company 公司代理人 &?xtmg<d  
agent's fee 代理人费;经纪费 f4f)9n  
aggregate 总计;总数;总体数字 aN,? a@B  
aggregate amount 总款额;总额 ^e $!19g  
aggregate assets and liabilities 总体资产与负债 z7P~SM  
aggregate at constant price 按固定价格计算的总体数字 Qk|+Gj  
aggregate demand 总需求 J5<1 6}*  
aggregate gross position 总持仓量 i ;Kax4k  
aggregate limit 总限额 '9Q#%E!*  
aggregate of salaries tax 合计薪俸税 rmWs o b  
aggregate performance 总体表现;总体业绩 p)m5|GH24  
aggregate supply 总体供应 KP>1%ap6  
aggregate surplus 总盈余 *c$UIg  
aggregate total 整体总额 mxpw4  
aggregate value 总值;合计价值 AG;KXL[V  
aggregated basis 合计基准 eZhF<<Y  
aggregated net chargeable income 合计应课税入息实额 7>0/$i#'Vl  
aggregation 合并计算;合计;总和 x]R0zol  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]!jfrj  
aggregation of property 财产的总和 cc1M9kVi  
agio 差价;贴水 0$=U\[og  
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》 ]HXHz(?;F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sK/ymEfRv  
《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》 FGm!|iI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UV{})T*s  
《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》 ) jM-5}"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >r}?v3QW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .*W7Z8!e  
agreement for a settlement 授产协议 Cy5iEI#  
agreement for assignment 转让协议 J!3;\  
agreement for sale 售卖协议;买卖协议 hl)jE 06  
agreement for sale and purchase 买卖协议 uc]5p(9Hb  
agreement for the payment of interest 支付利息协议 d6??OO=~>M  
agreement for the repayment of money 还款协议 Z>X]'q03  
agreement of reinsurance 再保险协议 ]F;1l3I-  
Agricultural Bank of China 中国农业银行 \F+".X#jh  
air passenger departure tax 飞机乘客离境税 v:9'k~4)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 LN5q_ZvR  
airport tax 机场税 ~6QV?j  
alcohol duty 酒精税 OJM2t`}_t  
alienation 让与;让渡;转让 9q[[ ,R  
alimony 生活费;赡养费 Are0Nj&?  
All Ordinaries Index [AOI] 所有普通股指数 \CS4aIp  
all risks 全险;综合险 j+gh*\:q  
All Sales Record for Stock Market 《股票市场成交报告》 xbHI 4A"Z  
Allied Capital Resources Limited 新联财务有限公司 <QaUq `,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 gv(MX ;B#  
allocation letter 拨款信件 ip*^eS^  
allocation of fund 分配款项;预留款项 4/ q BD  
allocation of profit 利润分配;溢利分配 +Oo-8f*  
allocation warrant 拨款令 ;'[?H0Jw'  
allotment 分配;配股 y~M 6  
allotment notice 股份配售通知;配股通知 +Ll29Buyi  
allotment of shares 股份分配 M[-/&;`f@  
allowable 可获宽免;免税的 bB*cd!7y  
allowable business loss 可扣除的营业亏损 uG YH4  
allowable expenses 可扣税的支出 &wu1Zz[qcz  
allowance 免税额;津贴;备抵;准备金 Y$./!lVY  
allowance for debts 债项的免税额 _c:th{*  
allowance for depreciation by wear and tear 耗损折旧免税额 ,K PrUM}  
allowance for funeral expenses 殡殓费的免税额  Yg2P(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #8BI`.t)j  
allowance for repairs and outgoings 修葺及支出方面的免税额 X_Pbbx_j  
allowance to debtor 给债务人的津贴 hD,|CQ  
alteration of capital 资本更改 D+q z`  
alternate trustee 候补受托人 Z^WI~B0nt  
amalgamation 合并 CkV -L4Jq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r5$!41   
ambit of charges 征税范围;收费范围 VOg'_#I  
amended valuation 经修订的估值 {FILt3f;  
American Commodities Exchange 美国商品交易所 * {p:C  
American Express Bank Limited 美国运通银行 i!(5y>I_  
American Stock Exchange 美国证券交易所 x~D8XN{  
amortization 摊销 2<'ol65/c  
amount due from banks 存放银行同业的款项 :eevc7  
amount due from banks abroad 存放海外银行同业的款项 I,]q;lEMt  
amount due from holding companies 控股公司欠款 :RBeq,QaO  
amount due from local banks 存放本港银行同业的款项  >Af0S;S  
amount due to banks 银行同业的存款 Z;0<k;#T(p  
amount due to banks abroad 海外银行同业的存款 t9lf=+%s  
amount due to holding companies 控股公司存款 <1_3`t  
amount due to local banks 本港银行同业的存款 -0NkAQrg  
amount due to outport banks 外埠银行同业的存款 [I<J6=  
amount for note issue 发行纸币的款额 wCj)@3F  
amount of bond 担保契据的款额 Lso%1M  
amount of consideration 代价款额 mW,b#'hy  
amount of contribution 供款数额 Aq>?G+  
amount of indebtedness 负债款额 /h]ru SI  
amount of principal of the loan 贷款本金额 C?<-`$0  
amount of rates chargeable 应征差饷数额 y T&#k1  
amount of share capital 股本额 z  61Fq  
amount of sums assured 承保款额 REsw=P!b  
amount of variation 变动幅度 8"V1h72vcW  
amount of vote 拨款数额 Y%r>=Jvu6  
amount payable 应付款额 qIh9? |`U  
amount receivable 应收款额 #60gjHYaV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L[`8 :}M  
analysis 分析 Q;nC #cg  
ancillary risk 附属风险 5HY0 *\  
annual account 周年帐目;周年帐目报表;年度决算;年结 g-m,n=qu  
annual accounting date 年结日期 p^ OHLT  
annual allowance 每年免税额;年积金;年度津贴;年津 sEL0h4  
annual balance 年度余额 #hXvGon$?  
annual disposable income 每年可动用收入 $uRi/%Q9  
annual estimates 周年预算 $}us+hGZ  
annual fee 年费 t"MrrK>T  
annual general meeting 周年大会 P1Iy >%3  
annual growth rate 年增率;每年增长率 'Ddzlip  
annual long-term supplement 长期个案每年补助金 hyhm{RC?[  
annual pensionable emolument 可供计算退休金的年薪 6 Pdao{P  
annual report 年报 q{f (T\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5as5{"l  
annual return 周年报表;周年申报表;每年报税表格 'cc{sjG  
Annual Return Rules 《周年报表规则》 Np$ue }yr  
annual review of consumer prices 每年消费物价回顾 GsiKL4|mj  
annual roll-forward basis 逐年延展方式 h1f 05  
annual salary 年薪 j|XL$Q  
annual statement 年度报表;年度决算表 T;S6<J  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]kO|kIs  
annuitant 年金受益人 VAqZ`y  
annuity 年金 1vJj?Uqc  
annuity contract 年金合约 |PGTP#O<  
annuity on human life 人寿年金 95ix~cH3q  
antecedent debt 先前的债项 EDF0q i  
ante-dated cheque 倒填日期支票 .%M80X{5~  
anticipated expenditure 预期开支 <l eE.hhf.  
anticipated net profit 预期纯利 ;Qc^xIPy  
anticipated revenue 预期收入 _E/  
anti-inflation measure 反通货膨胀措施 "2 :zWh7|  
anti-inflationary stance 反通货膨胀立场 yOk{l$+  
apparent deficit 表面赤字 2a 7"~z~  
apparent financial solvency 表面偿债能力 /^X)>1)j  
apparent partner 表面合伙人 -%V~ 1  
application for personal assessment 个人入息课税申请书 0eK>QZ_  
application of fund 资金应用 oc[z dIk  
application to release as liquidator and to destruct the books of accounts and documents !>GDp>0  
申请免除清盘人职务及毁灭帐簿与文件  um2}XI  
appointed actuary 委任精算师 Wq}W )E  
appointed auditor 委任核数师;委任审计师 ]xbMMax  
appointed trustee 委任的受托人 pP#|: %  
appointer 委任人 F9A5}/\  
apportioned pro rata 按比例分摊 =&DuQvN,  
apportionment 分配;分摊 sJ5#T iX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s;sr(34  
apportionment formula 分摊方程式 15Jc PDV  
apportionment of estate duty 遗产税的分摊 >?ec"P%vS/  
appraisal 估价;评估 J'k^(ZZ  
appreciable growth 可观增长 8VC%4+.FF  
appreciable impact 显着影响 tOo\s&j  
appreciable increase 可观增长 S?c<Lf~W  
appreciation 增值;升值 f=7[GZoDn  
appreciation against other currencies 相对其他货币升值 3|EAOoWnK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NR%_&%qQA  
appreciation tax 增值税 S/YHT)0x[  
appropriation 拨款;拨用;拨付 \zOsq5}  
appropriation account 拨款帐目 !lM.1gTTC  
Appropriation Bill 拨款法案 ]a[2QQ+g  
appropriation-in-aid system 补助拨款办法 :0bjPQj  
approved assets 核准资产 P=s3&NDD  
approved basket stock 认可一篮子证券 4`Jf_C  
approved budget 核准预算 ]8 <`&~a  
approved charitable donation 认可慈善捐款 ZQ-6n1O  
approved charitable institution 认可慈善机构 m SO7r F  
approved currency 核准货币;认可货币 ^}J,;Zhu5  
approved estimates 核准预算 .;(a;f+{;  
approved estimates of expenditure 核准开支预算 #6pJw?[  
approved overseas insurer 核准海外保险人 ,)VAKrSg  
approved overseas trust company 核准海外信托公司 {j4&'=C:  
approved pooled investment fund 核准汇集投资基金 G+I->n-s4  
approved provident fund scheme 认可公积金计划 !:}m-iqQ1  
approved provision 核准拨款 _c(h{dn  
approved redeemable share 核准可赎回股份 %:OX^ ^i;  
approved regional stock 认可地区性证券 nE bZ8M  
approved retirement scheme 认可退休金计划 E*s _Y  
approved subordinated loan 核准附属贷款 Zt9ld=T  
arbitrage 套戥;套汇;套利 _!w69>Nj  
arbitrageur 套戥者;套汇者 9Q 7342  
arbitrary amount 临时款项 Zvra >%  
arrangement 措施;安排;协定 Kb'4W-&u!  
arrears 欠款 +HgyM0LFg  
arrears of pay 欠付薪酬 ^SM5oK  
arrears of revenue 逾期未收税款;逾期未收的帐项 {Eqx'j  
articles of association 组织章程;组织细则;组织章程细则 r-Y7wM`TZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +k/=L9#e  
ascertainment of profit 确定利润 wbg ?IvY[  
"Asia Clear" “亚洲结算系统” K1&t>2=%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _3#_6>=M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <vb7X  
Asian Development Fund [ADF] 亚洲发展基金 Q9;VSF)  
Asian dollar bond 亚洲美元债券 *Y!RU{w+Z  
Asian dollar market 亚洲美元市场 b~<:k\EE  
Asian dollar rate 亚洲美元利率 f>&*%[fw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *<}R=X.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 46B'Ec  
asked price 沽盘;喊价;索价;卖方报价 Q:'r p  
assessable income 应评税入息 BH}M]<5  
assessable loss 应评税亏损 tGSX TF}G  
assessable profit 应评税利润 *_H]?&  
assessable value 应评税值 <$C3] =2  
assessed profit 估定利润 VA %lJ!$  
assessed value 经评估价值 p Ohjq#}  
assessment 评税;评定;估价;评税单 ^/xb-tuV  
assessment number 评税编号;估价编号 @xk;]H80  
assessment of additional tax 补加税评税 C 7YS>?^]  
assessment of performance 业绩评估;实绩评价 |qU~({=b  
Assessor 评税主任 43~v1pf{!  
asset price bubbles 资产价格泡沫 H.o3d/8:  
asset-backed securities 具资产保证的证券 Ag&K@%|*  
assets accretion 资产增值 Zcg-i:@  
assets and liabilities 资产与负债 ,C:^K`k&  
assets betterment statement 资产递增表;资产改进表 *r7%'K{ C  
assets lending 实物放款;有抵押贷款 6]4=8! J  
assets of the company passing on the death 死者去世时转移的公司资产 8m#y>`  
assets pledged as security for liabilities 用作负债抵押的资产 $I<\Yuy-M9  
assets portfolio 资产投资组合 D u_ ;!E  
assets price 资产价格 {!!8 *ix  
assets quality 资产质素 (`R heEg@f  
assets realization 资产变现 &!FI!T -WH  
assets refinancing arrangement 资产再集资安排 itcM-?  
assets securitization 资产证券化 fUOQ(BGp  
assets situated outside Hong Kong 在香港以外地方的资产 HYZp= *eb  
assets stripping 削减资产;拆卖资产 S>Gb Jt(]  
assets value 资产值 d@tNlFfS  
assignee 承让人 Q!I><u  
assignment 转让;转让书;转让契 j(M.7Z7^  
assignment of interest 权益转让 Bw9O)++  
assignment of letters patent and trade mark 专利证书及商标转让 c4s,T"H  
assignment of property 物业转让;物业转让书 H;[?8h(  
assignment right 转让权 =Q6JXp  
assignor 转让人 R3.8Dr 0f  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 42:,*4t(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RVF<l?EI4R  
associate member 附属会员 /2Ok;!.  
associated body corporate 相联法人团体 def\=WyK  
associated company 相联公司;联属公司 x&$8;2&.  
associated corporation 相联法团 Digx#'#jf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %/SHB  
公认会计师公会〔英国〕 G+\&8fi0  
Association of Futures Exchange Brokers 香港期货经纪协会 i?|u$[^=+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m @)Ya*=<  
association of underwriters 承保人组织 =GiN~$d  
assumption of control 接管 phwBil-vUU  
assurance 担保;保险;转易;转易书 Fc|N6I'o  
assurance of interest 权益的转易 #eF k  
at 19XX price 按一九XX年价格计算 O(:/ &`)  
at a discount 按赔价计算;按贴水价格计算;打折扣 $&i8/pD  
at a premium 按溢价计算;按升水价格计算 ^+kymZ  
at call 通知付款;按通知  xS="o  
at constant market price 按固定市价计算 G'wyH[ d/  
at constant price 按固定价格计算 $J0o%9K   
at cost 按成本计算 !LsIHDs4  
at current market price 按当时市价计算;按现时市价计算 R~;8v1>K  
at current price 按当时价格计算;按现时价格计算 PtGFLM9R  
at factor cost 按要素成本计算;按生产要素成本计算 ke)<E98DC  
at money-of-the-day price 按付款当日价格计算 ,pUB[w\  
at or better 按指定或较佳价位〔买卖指令〕 }*vE/W  
at par 按面值计算;平价 +,)Iv_Xl$  
at sight 见票即付 JZJb&q){  
at the close 按收市盘 R?Ch8mW.!  
at the opening 按开市盘 };f^*KZ=0  
attestation 见证;见证条款 Kp!A ay  
at-the-money option 平价期权 UlPGB2B  
attorney 受权人;受托代表人 3PkU>+.6  
attornment 新拥有人承认书 ?.c:k;j  
attributable profit 可归属利润 6w_TL< S  
attributable share value 可归属股份价值 =%B}8$.|  
Auckland Stock Exchange 奥克兰证券交易所 *o<|^,R  
auction 拍卖 O>9-iqP>`d  
auctioneer 拍卖商 v9Lf|FXo&  
audit 审计;核数 2;w> w#}>  
Audit Commission 审计署 iT+t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] AdzdYZiM_  
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〕 s=Kz9WLy  
audit review 帐目审查 MVEh<_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^,J>=>,1\  
audited account 审计帐目;经审计的帐目 29&F_  
audited annual account 经审计的周年帐目 Bp4#"y2  
audited balance sheet 经审计的资产负债表 l-SVI9|<0  
auditor 核数师;核数主任;审计师 4y $okn\}i  
auditor's certificate 核数师证明书;审计师证明书 gj&5>brP  
auditor's report 核数师报告;审计师报告 shiw;.vR{B  
Aussie bond 澳元债券 :*cd$s  
austerity budget 紧缩预算 'CRjd~L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 []?*}o5&>T  
Australia All Ordinaries Index 澳洲所有普通股票指数 /74)c~.W  
Australian Dollar [AUD] 澳元 G\(*z4@Gz  
Australian Options Market 澳大利亚期权市场 dki3(  
Australian Securities Commission 澳洲证券事务监察委员会 V|<'o<h8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lQ4$d{m`  
Australian Stock Exchange 澳大利亚证券交易所 Q,};O$h  
Austrian Schilling [ATS] 奥地利先令 4Vd[cRh2  
authentication 认证;鉴证 gyU=v{].  
authority to purchase 委托购买证;委购书 +KOhDtLMG  
authorization 认可;核准;授权;授权书 X9rao n  
authorization by direction 指示授权 '"h}l`  
authorization by instruction 指令授权 _<?z-K_;I  
authorization by warrant 令状授权 T ^ #1T$  
authorization of unit trust 单位信托的认可 L:.Rv0XT  
authorized agent 指定代理人 {yMkd4v  
authorized capital 法定资本 ZbH_h]1$D  
authorized clerk 出市员 [I[*?9}$"  
authorized dealer 认可交易商 (Sj<>xgd  
authorized financial institution 认可财务机构 l>("L9  
authorized fund 认可基金 -.-@|*5  
authorized fund house 获授权的基金公司;认可基金公司 %~0]o@LW7  
authorized institution 认可机构 51ILR9 Bc_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (.b!kfC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9QeBz`lm)  
authorized insurer 获授权保险人;获认可承保人 $-\%%n0>6  
authorized investment 特准投资项目 cVSns\QO  
authorized person 获授权人 GbvbGEG  
authorized representative 获授权代表 hK3Twzte  
authorized share capital 法定股本 8L`wib2  
automated quotation system 自动报价系统 YI]/gWeu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %2beoH'  
自动交易系统〔香港期货交易所有限公司〕 ;x/. 8fA  
automatic adjustment mechanism 自动调整机制 |_a^+!P  
automatic adjustment system 自动调整系统 fS%B/h=  
Automatic Clearing House 自动票据交换所 "Q{7X[$$^  
automatic exchange rates accumulation system 自动化汇率累集系统 u=0161g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~$1g"jIw  
automatic teller machine [ATM] 自动柜员机 8mO_dQ  
autopay 自动转帐 c#@L~<  
available assets 可用资产 \t? ;p-+ta  
available fiscal reserve 现存财政储备 !HXyvyDN  
available profit 可用利润 -1ci.4F&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 IcNZUZGE  
average 平均;平均数;海损 _&]Gw, ~/i  
average basic salary 平均基本薪金 f3<253 1/}  
average consumer expenditure 平均消费开支;一般消费开支 dx.Jv/Mb  
average cost 平均成本 %mOQIXr1s  
average cost of land production 增辟土地平均成本 aED73:b  
average daily turnover 平均每日成交额 Z'd]oNF  
average daily wage rate 平均每日工资率 %d /]8uO  
average expenditure pattern 平均开支模式 .4y44: T  
average growth rate 平均增长率 JYLAu4s6  
average net fixed assets 固定资产平均净值 vpdT2/F  
average of relatives 相对价格平均数 I~-sBMm(w  
average price 平均价格  p.,`3"C1  
average propensity to consume 平均消费倾向;一般消费倾向 .{(gku>g(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :1~4X  
average rate 平均率 kAW2vh  
average revenue 平均收入;平均收益 r]S"i$  
average stock 平均库存;平均存货 .EjjCE/v-  
average yearly rent 平均年租 DH.CAV  
avoidance of double taxation 避免双重课税 zXe]P(p<  
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 D$`$4mX@hP  
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