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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= u&uqA*  
A share A股;甲类股份 6Avw-}.7>  
abatement of tax 减税;减扣免税额 E!P yL>){  
ABN AMRO Bank N.V. 荷兰银行 y7i*s^ys{  
above-the-line expenditure 线上项目支出;经常预算支出 K]9"_UnN  
above-the-line receipt 线上项目收入;经常预算收入 k4 [|'Dk?  
ABSA Asia Limited 南非联合亚洲有限公司 X]dwX%:Z!j  
absolute change 绝对数值变更 !f+H,]D"  
absolute expenditure 实际开支  pn5Q5xc  
absolute guideline figure 绝对准则数字 K]0JC/R6(@  
absolute interest 绝对权益 5)MS~ii  
absolute order of discharge 绝对破产解除令 <fFTY130:  
absolute profit margin 绝对利润幅度 dp*u9z~NA  
absolute value 实值;绝对值 F;<xnC{[  
absolutely vested interest 绝对既得权益 H?X|(r|+  
absorbed cost 已吸收成本;已分摊成本 <>aw 1WM+  
absorption 吸收;分摊;合并 9c6gkt9eB  
absorption rate 吸收率;摊配率;分摊率 #Q`dku%V:  
ACB Finance Limited 亚洲商业财务有限公司 [a wjio  
acceptable form of reciprocity 合理的互惠条件 H"dJ6  
acceptable rate 适当利率;适当汇率 M!XsJ<jN/  
acceptance agreement 承兑协议 z=3\Ab  
acceptance for honour 参加承兑 -#HA"7XOE  
acceptor 承兑人;接受人;受票人 ]@Uq=?%  
acceptor for honour 参加承兑人 |VNnOM  
accident insurance 意外保险 t?'!$6   
Accident Insurance Association of Hong Kong 香港意外保险公会 ~S7 D>D3S  
accident insurance scheme 意外保险计划 aiu5}%U  
accident year basis 意外年度基准 jm Fz51  
accommodation 通融;贷款 l|k`YC x  
accommodation bill 通融票据;空头票据 z\%Ls   
accommodation party 汇票代发人 F 70R1OYU  
account balance 帐户余额;帐户结余 f V'ZsJ N  
account book 帐簿 $H9%J  
account collected in advance 预收款项 J:zU,IIJ  
account current book 往来帐簿 PIwFF}<(  
account of after-acquired property 事后取得的财产报告 Y*vW!yu  
account of defaulter 拖欠帐目 ,~]tg77  
account payable 应付帐款 %s(k_|G+4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "pRtczxOgR  
account receivable 应收帐款 S-|)QGxV6  
account receivable report 应收帐款报表 ,^. 88<  
account statement 结单;帐单;会计财务报表 vz7J-CH  
account title 帐户名称;会计科目 c:o]d)S  
accountant's report 会计师报告 = < oBgD0k  
Accountant's Report Rules 会计师报告规则 RpD=]y!5_  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ZU%[guf  
Accounting Arrangements 《会计安排》 >)M`IU[d^.  
accounting basis 会计基础 T, )__h  
accounting by Official Receiver 破产管理署署长呈交的帐目 428>BQA  
Accounting Circular 《会计通告》 io{@^1ab  
accounting class 会计类别 Qh'ATo  
accounting date 记帐日期;会计结算日期 1NgCw\  
accounting for money 款项核算 M 4?ig}kh  
Accounting Officer 会计主任 W)f/0QX}W  
accounting period 会计报告期;会计期 YLzx<~E4a  
accounting policy 会计政策;会计方针 2-Ej4I~  
accounting practice 会计惯例 VYk!k3qS  
accounting principle 会计准则 zIu E9l  
accounting record 会计记录 7B\Vs-d  
accounting report 会计报告 zPjHsulK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3GhRWB-U  
Accounting Society of China 中国会计学会 !~rY1T~  
accounting statement 会计报表 NP/Gn6fr  
accounting system 会计制度;会计系统 P<a)25be/  
accounting transaction 会计事项;帐务交易 jT]0WS-b  
accounting treatment 会计处理 :6 Lx@  
accounting year 会计年度 &N\jG373  
accretion 增值;添加 qfMo7e@6*  
accrual 应计项目;应累算数目 E4~<V=2l  
accrual basis 应计制;权责发生制 l^pA2yh|  
accrual basis accounting 应计制会计;权责发生制会计 5a|w+HO,  
accrue 应累算;应计 z;|A(*Y  
accrued benefit 应累算利益 rFj-kojg  
accrued charges 应计费用 vPTM  
accrued cumulative preference share dividend 应累算的累积优先股股息 t7j);W%e6  
accrued expenses 应累算费用 +oovx2r&  
accrued interest payable 应付利息;应计未付利息 ~^r29'3  
accrued interest receivable 应收利息;应计未收利息 A Sk|A!  
accrued right 累算权益 nwF2aRNV  
accruing profit 应累算的利润 @c;|G$E@3  
accumulated fiscal reserve 累积财政储备 y+c|vdW%  
accumulated profit 累积利润;滚存溢利 {_ i\f ]L  
accumulated reserve 累积储备 6 '!4jh  
accumulation of surplus income 累积收益盈余 V`XNDNJ:  
acquired assets 既得资产 {^7Hgg  
acquisition 收购;购置;取得 5BlR1*  
acquisition cost 购置成本 ?7.7`1m !v  
acquisition expenses 购置费用 eQp4|rf  
acquisition of 100% interest 收购全部股权 opy("qH  
acquisition of control 取得控制权 yl7&5)b#9  
acquisition of fixed assets 购置固定资产 IJ(  
acquisition of shell “买壳” 8{^WY7.'  
acquisition price 收购价 @oV9)  
act of God 天灾 <FcG oGK  
acting partner 执事合伙人 Wp!%-vzy&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 XH}\15X  
active partner 积极参与的合伙人 NnDxq%l%  
active trading 交投活跃 10q'Z}34  
actual circulation 实际流通 !`,Sfqij  
actual cost 实际成本 QD:{U8YbF$  
actual expenditure 实际开支;实际支出 LXC9I/j/  
actual income 实际入息;实际收入;实际收益 y}My.c  
actual market 现货市场 pEIRh1  
actual price 现货价;实际价格 GS a [ oh  
actual profit 实际利润 ;h*K}U  
actual quotation 实盘;实际价位;实际报价 uao0_swW5  
actual year basis 按实际年度计算 S~;4*7+?:  
actuals 实货 %t" CX5 n  
actuarial investigation 精算调查 7!EBH(,z  
actuarial principle 精算原则 ~M7y*'oY  
actuarial report 精算师报告 4{rZppm  
Actuarial Society of Hong Kong 香港精算学会 S||}nJ0  
actuarial valuation 精算师估值 3L_\`Ia9  
actuary 精算师 GzI yP(U  
ad referendum agreement 暂定协议;有待覆核的协定 {MCi<7j<?  
ad valorem duty 从价税;按值征税 \KQ71yqY  
ad valorem duty system 从价税制 +zaA,e?\  
ad valorem fee 从价费 5qZ1FE  
ad valorem tariff 从价关税 =/y]d<g  
additional allowance 额外免税额 a1+#3X.  
additional amount for unexpired risk 未过期风险的额外款额 w[S pw<Z  
additional assessable profit 补加应评税利润 ^=RffrlZU  
additional assessment 补加评税 =u2l. CX  
additional commitment 额外承担 Y&d00  
additional commitment vote 额外承担拨款 WJkZ!O$"j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4W#vP  
additional dependent parent allowance 供养父母额外免税额 $RIecv<e_  
additional provision 额外拨款 t\{'F7  
additional stamp duty 附加印花税 &]v4@%<J  
additional tax 补加税罚款;补加税款 `.FF!P:{C*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M^r1S  
adjudged bankrupt 被裁定破产 [<g?WPCcC  
adjudicated bankrupt 裁定破产人 u'|4?"uz  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ||hb~%JK6  
adjudication of bankruptcy 裁定破产;宣告破产 lOuHVa*}  
adjudication of insolvency 裁定无力偿还债务 \{Z; :,S  
adjusted actual 经调整的实数;调整后的实数 >*#1ZB_l  
adjusted current assets 经调整的流动资产;调整后的流动资产 1 u| wMO  
adjusted figure 经调整的数字;调整后的数额 r? NznNVU  
adjusted liabilities 经调整的负债;调整后的负债 =|3ek  
adjusted loss 经调整的亏损;调整后的亏损 #\.,?A}9  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ]B%v+uaW  
adjusted profit 经调整的利润;调整后的利润 aJ-K?xQ  
adjusted surplus 经调整的盈余额;调整后的盈余额 EN;}$jZ>47  
adjusted value 经调整的价值;调整后的价值 .TND  a&  
adjustment 调整;修订;理算〔保险〕 )Ch2E|C?=8  
adjustment centre 调剂中心 C":32_q  
adjustment lag 调整过程的时间差距;调整时差 Gb#Cm]  
adjustment mechanism 调整机制 F+ ,~v-  
adjustment of loss 亏损调整 } z _  
adjustment process 调整过程;调整程序 "$ Y_UJT7  
adjustment range 调整幅度 l_P-j 96WD  
administered exchange rate 受管制汇率 {*0<T|<n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ![YX]+jqNp  
administration expenses 行政费用 / ';0H_  
administration fee 手续费;行政费 b\vKJ2  
administration in bankruptcy 破产管理 )vjh~ybZ  
administration order 遗产管理令 hyCh9YOu)  
administrator 管理人;遗产管理人 ]h* c,.  
administrator of the estate 遗产管理人 ] >LhkA@V  
admission of debt 债项承认书 4)h]MOZ  
admission of proof 接纳债权证明 )Dw,q~xgg0  
advance 放贷款项;垫付款项;预支款项;预付款项 !}v=N";c  
advance account 暂支帐目;预付款帐户 p^%YBY#,H  
advance compensation 预付补偿金 Ljxz.2LGr  
advance from shareholder 股东垫款 tyXuG<  
advance pending reimbursement 预支以待日后付还 B_nVP  
advanced economy 先进经济体系 WN?O'E=2  
advancement 预付;预付财产 Rot@x r7Hc  
advances warrant 垫款令 .S(TxksCz  
advancing 贷出 cZB7fmq%  
adverse balance 逆差 T>}5:,N~  
adverse exchange 逆汇 L+Xc-uv["p  
advertisement addressed to shareholders 在报章刊登的致股东通告 5][Ztx  
advice for collection 托收通知书 5R@  
advice of drawing 提款通知书;汇票通知书 \6E|pbJ}x  
advice of payment 付款通知 0B@SN)<kH  
Advisory Committee [Securities and Futures Commission] /y _O 4  
谘询委员会〔证券及期货事务监察委员会〕 J&[@}$N  
Advisory Committee on Diversification 经济多元化谘询委员会 ,0*&OXt  
affidavit 誓章;遗产申报誓章 !UG 7Uer  
affidavit of no receipt 述明无收款的誓章 4 N H  
affiliate 联号;联营公司;附属公司 A+SE91m  
affiliated company 附属公司;联号;联营公司 ZHU5SXu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [ oL.+  
affordability 负担能力 |Y$uqRdV  
African Development Bank [AfDB] 非洲开发银行 #!aN{nK0  
after-acquired property 事后取得的财产 s }UjGFP  
after-hours dealing 市后交易 UDL!43K  
after-tax profit 税后盈利;税后利润;税后溢利 +Z7th7W/,  
agency agreement 代理协议 zEd0Tmt  
agency expenses 代理机构的开支 r=5{o 1"  
agency fee 代理费 >XY`*J^  
Agency Law 《代理法》 MBt9SXM  
agent 代理人;承销人 WG N=Y~E  
agent of company 公司代理人 !V"<U2  
agent's fee 代理人费;经纪费 !>{G,\^=pT  
aggregate 总计;总数;总体数字 A'q#I>j`  
aggregate amount 总款额;总额 TD1 [  
aggregate assets and liabilities 总体资产与负债 i5Zk_-\#H  
aggregate at constant price 按固定价格计算的总体数字 Ss~;m']68  
aggregate demand 总需求 "x=f=;  
aggregate gross position 总持仓量 !/}O>v~o  
aggregate limit 总限额 < ,Ue 0  
aggregate of salaries tax 合计薪俸税 ?o oe'V@  
aggregate performance 总体表现;总体业绩 |]J>R  
aggregate supply 总体供应 l>Z5 uSG  
aggregate surplus 总盈余 .z)%)PVV  
aggregate total 整体总额 o7J  
aggregate value 总值;合计价值 PZE0}>z  
aggregated basis 合计基准 &u /Nf&A  
aggregated net chargeable income 合计应课税入息实额 1T y<\bZ=  
aggregation 合并计算;合计;总和 56+s~hG  
aggregation of incomes of husband and wife 夫妇入息合并计算 O4r0R1VQM  
aggregation of property 财产的总和 NLUT#!Gr  
agio 差价;贴水 zm]aU`j  
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》 /tP|b _7O  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  :rHJ4Tl  
《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》 v1BDP<qU2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jT8#C=a7  
《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》 wF <n=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mz @T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Mxp)uG/  
agreement for a settlement 授产协议 )-0kb~;|  
agreement for assignment 转让协议 $nb[G$  
agreement for sale 售卖协议;买卖协议 3a?o3=  
agreement for sale and purchase 买卖协议 (8Bk;bd  
agreement for the payment of interest 支付利息协议 x^kp^ /f  
agreement for the repayment of money 还款协议 &xa(BX%,c  
agreement of reinsurance 再保险协议 =+U `-J} g  
Agricultural Bank of China 中国农业银行 ue4Vcf  
air passenger departure tax 飞机乘客离境税 w8kOVN2b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -R57@D>j\  
airport tax 机场税  Fy`(BF\  
alcohol duty 酒精税 q;<h[b?  
alienation 让与;让渡;转让 _CW(PsfY  
alimony 生活费;赡养费 :uWw8`  
All Ordinaries Index [AOI] 所有普通股指数 _AQb6Nb  
all risks 全险;综合险 \ ^ZlG.  
All Sales Record for Stock Market 《股票市场成交报告》 5jd,{<  
Allied Capital Resources Limited 新联财务有限公司 4a'N>eDR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 r<K(jG[:{f  
allocation letter 拨款信件 V,q](bg  
allocation of fund 分配款项;预留款项 Pa{%\dsv  
allocation of profit 利润分配;溢利分配 Sx?ua<`:d  
allocation warrant 拨款令 JHz [7  
allotment 分配;配股 pQshUm"_  
allotment notice 股份配售通知;配股通知 <\NY<QIwFw  
allotment of shares 股份分配 B$b +Ymu  
allowable 可获宽免;免税的 in~D  
allowable business loss 可扣除的营业亏损 '+osf'&  
allowable expenses 可扣税的支出 .q9 $\wM/  
allowance 免税额;津贴;备抵;准备金 7w'wjX-  
allowance for debts 债项的免税额 o Z%9_$Z  
allowance for depreciation by wear and tear 耗损折旧免税额 a^`rtvT  
allowance for funeral expenses 殡殓费的免税额 3 ):A   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o$w_Es]Ma  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z&|Kki*  
allowance to debtor 给债务人的津贴 ?Lyxw]  
alteration of capital 资本更改 :?/cPg'D  
alternate trustee 候补受托人 8-BflejX  
amalgamation 合并 gW-V=LV (  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ft$RSb#  
ambit of charges 征税范围;收费范围 Ag&0wN+jTM  
amended valuation 经修订的估值 t^6dzrF  
American Commodities Exchange 美国商品交易所 QA<Jr5Ys  
American Express Bank Limited 美国运通银行 XmEq2v  
American Stock Exchange 美国证券交易所 i%/Jp[e\W>  
amortization 摊销 cm?\ -[cV  
amount due from banks 存放银行同业的款项 P8>~c9$I  
amount due from banks abroad 存放海外银行同业的款项 ^c&L,!_)H  
amount due from holding companies 控股公司欠款 #a<Gxj  
amount due from local banks 存放本港银行同业的款项 VH+%a<v"  
amount due to banks 银行同业的存款 cIav&Zko  
amount due to banks abroad 海外银行同业的存款 $u9K+>.  
amount due to holding companies 控股公司存款 ,wIONDnLZ  
amount due to local banks 本港银行同业的存款 )xbHCoU,  
amount due to outport banks 外埠银行同业的存款 MrDc$p W G  
amount for note issue 发行纸币的款额 AQ_|:  
amount of bond 担保契据的款额 73xAG1D$r  
amount of consideration 代价款额 G*-b}f  
amount of contribution 供款数额 So0f)`A  
amount of indebtedness 负债款额 kdl:Wt*4o  
amount of principal of the loan 贷款本金额 5<UVD:~z  
amount of rates chargeable 应征差饷数额 s (zL   
amount of share capital 股本额 gREzZ+([  
amount of sums assured 承保款额 ZaL.!g  
amount of variation 变动幅度 7cTV?nc  
amount of vote 拨款数额 Ed_N[ I   
amount payable 应付款额 hnDBFQ{  
amount receivable 应收款额 a{R%#e\n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P %#<I}0C  
analysis 分析 fZ*+2T>  
ancillary risk 附属风险 vJ'2@f$  
annual account 周年帐目;周年帐目报表;年度决算;年结  CCL   
annual accounting date 年结日期 m^b Nuo  
annual allowance 每年免税额;年积金;年度津贴;年津 VzY8rI  
annual balance 年度余额 8P1=[i]  
annual disposable income 每年可动用收入 @ Wd9I;hWv  
annual estimates 周年预算 ~} ,=OF-b  
annual fee 年费 w]]8dz  
annual general meeting 周年大会 ]=>F.GE  
annual growth rate 年增率;每年增长率 . koYHq  
annual long-term supplement 长期个案每年补助金 4scNSeW  
annual pensionable emolument 可供计算退休金的年薪 XDFx.)t  
annual report 年报 ~zJ?H<>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *XT/KxLa7  
annual return 周年报表;周年申报表;每年报税表格 _i20|v   
Annual Return Rules 《周年报表规则》 X&7 F_#s  
annual review of consumer prices 每年消费物价回顾 &o,<ijJ:^m  
annual roll-forward basis 逐年延展方式 0a}u;gt,4w  
annual salary 年薪 `QyO`y=?[Y  
annual statement 年度报表;年度决算表 {&\jW!&n  
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 f' 3q(a<p  
annuitant 年金受益人 SV2M+5#;  
annuity 年金 m+lvl  
annuity contract 年金合约 v"#mzd.tW  
annuity on human life 人寿年金 X22[tqg;&  
antecedent debt 先前的债项 8 0Gn%1A9  
ante-dated cheque 倒填日期支票 g7O qX \  
anticipated expenditure 预期开支 Sgp;@4`M  
anticipated net profit 预期纯利 =Ur}~w&H8  
anticipated revenue 预期收入 HbXPok  
anti-inflation measure 反通货膨胀措施 Z yE `/J'  
anti-inflationary stance 反通货膨胀立场 DV<` K$ET  
apparent deficit 表面赤字 cd$m25CxC  
apparent financial solvency 表面偿债能力 X pBj%e:  
apparent partner 表面合伙人 PfC!lI BU  
application for personal assessment 个人入息课税申请书 qzf!l"bT  
application of fund 资金应用 2T V X)q<\  
application to release as liquidator and to destruct the books of accounts and documents ">y%iE  
申请免除清盘人职务及毁灭帐簿与文件 [Pq}p0cD  
appointed actuary 委任精算师 |MFF7z{%  
appointed auditor 委任核数师;委任审计师 a2 Y;xe  
appointed trustee 委任的受托人 o]; [R  
appointer 委任人 L$IQuy  
apportioned pro rata 按比例分摊 L5 veX}  
apportionment 分配;分摊 %*`J k#W:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UrYZ` J  
apportionment formula 分摊方程式 y0'Rmk,  
apportionment of estate duty 遗产税的分摊  PYM(Xz$  
appraisal 估价;评估 vK _?<>  
appreciable growth 可观增长 a hR ^  
appreciable impact 显着影响 A-T]9f9  
appreciable increase 可观增长 2JJ"O|Ibz  
appreciation 增值;升值 L1Iz<>  
appreciation against other currencies 相对其他货币升值 }>VG~u8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,PWgH$+  
appreciation tax 增值税 v" OY 1<8  
appropriation 拨款;拨用;拨付 u%$Zqee  
appropriation account 拨款帐目 1oN^HG6O  
Appropriation Bill 拨款法案 ENGg ~D  
appropriation-in-aid system 补助拨款办法 /+\uqF8F  
approved assets 核准资产 dt`{!lts'  
approved basket stock 认可一篮子证券 V&Xe!S  
approved budget 核准预算 -3;*K4z$/  
approved charitable donation 认可慈善捐款 V- Cv,8   
approved charitable institution 认可慈善机构 .zn;:M#T  
approved currency 核准货币;认可货币 Db;G@#x  
approved estimates 核准预算 YRh  B RE  
approved estimates of expenditure 核准开支预算 Y6Lf@}2(i  
approved overseas insurer 核准海外保险人 (fCXxyZrr  
approved overseas trust company 核准海外信托公司 +(C6#R<LI  
approved pooled investment fund 核准汇集投资基金 B, TB3 {  
approved provident fund scheme 认可公积金计划 WXmn1^"kK}  
approved provision 核准拨款 vfq%H(  
approved redeemable share 核准可赎回股份 HA2k [F@3^  
approved regional stock 认可地区性证券 lJE93rXU  
approved retirement scheme 认可退休金计划 59O?_F9  
approved subordinated loan 核准附属贷款 WIv?}gi: X  
arbitrage 套戥;套汇;套利 =y/8 ^^  
arbitrageur 套戥者;套汇者 i1>- QDYnJ  
arbitrary amount 临时款项 \9/ b!A  
arrangement 措施;安排;协定 Lz:(6`S  
arrears 欠款 oE(7v7iY  
arrears of pay 欠付薪酬 ub;ZtsM,%  
arrears of revenue 逾期未收税款;逾期未收的帐项 8"fD`jtQ  
articles of association 组织章程;组织细则;组织章程细则 /XhIx\40 l  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =u+d_'P7-R  
ascertainment of profit 确定利润 }jVSlCF@t  
"Asia Clear" “亚洲结算系统” /4 vG3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :1iqT)&|8F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wYQ&C{D%  
Asian Development Fund [ADF] 亚洲发展基金 tb$LriN  
Asian dollar bond 亚洲美元债券 brdmz}  
Asian dollar market 亚洲美元市场 8AnP7}n;?'  
Asian dollar rate 亚洲美元利率 m"o ;L3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q~*t@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V}SBuQp"  
asked price 沽盘;喊价;索价;卖方报价 <K8\n^i~c  
assessable income 应评税入息 wyQzM6:,yX  
assessable loss 应评税亏损 OujCb^Rm  
assessable profit 应评税利润 'rr^2d]`ST  
assessable value 应评税值 il \$@Bn  
assessed profit 估定利润 p~9vP)74u  
assessed value 经评估价值 OnK~3j  
assessment 评税;评定;估价;评税单 #3_*]8K.R  
assessment number 评税编号;估价编号 `~ * @q!  
assessment of additional tax 补加税评税 R0L&*Bjm  
assessment of performance 业绩评估;实绩评价 av$/Om :  
Assessor 评税主任 h3Q21D'f  
asset price bubbles 资产价格泡沫 _ h": >  
asset-backed securities 具资产保证的证券 9Iz%ht  
assets accretion 资产增值 hb^7oq"a  
assets and liabilities 资产与负债 5JLu2P  
assets betterment statement 资产递增表;资产改进表 #:^YI c  
assets lending 实物放款;有抵押贷款 -$WYj "  
assets of the company passing on the death 死者去世时转移的公司资产 L30$%G|  
assets pledged as security for liabilities 用作负债抵押的资产 e}.^Tiwd]  
assets portfolio 资产投资组合 k31I ysh  
assets price 资产价格 ^ 8@Iyh  
assets quality 资产质素 |'{zri|A"  
assets realization 资产变现 aMvI?y {  
assets refinancing arrangement 资产再集资安排 7 <Q5;J&;  
assets securitization 资产证券化 _<NMyRJo  
assets situated outside Hong Kong 在香港以外地方的资产 W~p/,HcM  
assets stripping 削减资产;拆卖资产 vsr[ur[eP  
assets value 资产值 cg*)0U-_(  
assignee 承让人 a(v>Q*zNP  
assignment 转让;转让书;转让契 !}r% u."  
assignment of interest 权益转让 NN1$'"@NL  
assignment of letters patent and trade mark 专利证书及商标转让 6+KHQFb&N  
assignment of property 物业转让;物业转让书  R#DwF,  
assignment right 转让权 5GPo*Qpl  
assignor 转让人 K!]1oy'V  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 M>>qn_yq4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,i,q!M{-  
associate member 附属会员 v0ES;  
associated body corporate 相联法人团体 [w&$|h:;  
associated company 相联公司;联属公司 +C(/ Lyo}  
associated corporation 相联法团 EB_NK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d R]Q$CJ  
公认会计师公会〔英国〕 o`q_wdy?  
Association of Futures Exchange Brokers 香港期货经纪协会 YcN!T"w J@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C,pJ`:P  
association of underwriters 承保人组织 '^FGc  
assumption of control 接管 lME)?LOI  
assurance 担保;保险;转易;转易书 /M*a,o  
assurance of interest 权益的转易 zdEPDd B  
at 19XX price 按一九XX年价格计算 }LijnHH.  
at a discount 按赔价计算;按贴水价格计算;打折扣 LI6hE cM=  
at a premium 按溢价计算;按升水价格计算 Wf&W^Q  
at call 通知付款;按通知 BZXUwqEh  
at constant market price 按固定市价计算 =T7A]U]  
at constant price 按固定价格计算 y T#{UA^  
at cost 按成本计算 't9hXzAfW  
at current market price 按当时市价计算;按现时市价计算 D.1J_Y=9  
at current price 按当时价格计算;按现时价格计算 {!K-E9_,S  
at factor cost 按要素成本计算;按生产要素成本计算  HC a  
at money-of-the-day price 按付款当日价格计算 wu4NLgkE  
at or better 按指定或较佳价位〔买卖指令〕 NSFs\a@1  
at par 按面值计算;平价 ~~6^Sh60g  
at sight 见票即付 yG sz2T;w  
at the close 按收市盘 B-T/V-c7  
at the opening 按开市盘 _"#!e{N|  
attestation 见证;见证条款 n]u<!.X  
at-the-money option 平价期权 yH<$k^0r*  
attorney 受权人;受托代表人 OHflIeq#@  
attornment 新拥有人承认书 $Tb G+Eb8  
attributable profit 可归属利润 a<A+4uXyD  
attributable share value 可归属股份价值 Ii^5\v|C  
Auckland Stock Exchange 奥克兰证券交易所 %O<%UmR  
auction 拍卖 8B#GbS K  
auctioneer 拍卖商 M!tXN&V]  
audit 审计;核数 XbZ*&  
Audit Commission 审计署 60)iw4<wf  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] VT.;:Q  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 TcGoSj<Z  
audit review 帐目审查 4ON_$FUe  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~(@ E`s&{  
audited account 审计帐目;经审计的帐目 i]#+1Hf  
audited annual account 经审计的周年帐目 X2xuwA  
audited balance sheet 经审计的资产负债表 R3!@?mcr  
auditor 核数师;核数主任;审计师 Cua%1]"4w  
auditor's certificate 核数师证明书;审计师证明书 e[Jem5C  
auditor's report 核数师报告;审计师报告 E3*\ ^Q_  
Aussie bond 澳元债券 ,~);EC=`  
austerity budget 紧缩预算 XJ0oS32_wK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2]c {P\  
Australia All Ordinaries Index 澳洲所有普通股票指数 j}AFE  
Australian Dollar [AUD] 澳元 'vbc#_;  
Australian Options Market 澳大利亚期权市场 D r~=o%  
Australian Securities Commission 澳洲证券事务监察委员会 /^ " 83?_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R i 'L  
Australian Stock Exchange 澳大利亚证券交易所 $DP&a1'g  
Austrian Schilling [ATS] 奥地利先令 Na\WZSu'"  
authentication 认证;鉴证 atW'  
authority to purchase 委托购买证;委购书 xwH?0/  
authorization 认可;核准;授权;授权书 $7'g Rb4  
authorization by direction 指示授权 {q3H5csFq  
authorization by instruction 指令授权 wM _ 6{  
authorization by warrant 令状授权 gXH[$guf  
authorization of unit trust 单位信托的认可 kGUJ9Du  
authorized agent 指定代理人 vw)7 !/#  
authorized capital 法定资本 3F#+~^2  
authorized clerk 出市员 \bx~*FaX  
authorized dealer 认可交易商 3s>'hn  
authorized financial institution 认可财务机构 "z*:'8;E  
authorized fund 认可基金 > QFHm5Jw  
authorized fund house 获授权的基金公司;认可基金公司 4\&  
authorized institution 认可机构 x5Z-{"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )*5G">))p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i0s6aAhgJ  
authorized insurer 获授权保险人;获认可承保人 zj|/ CxV  
authorized investment 特准投资项目 3<?XTv-  
authorized person 获授权人 G8IY#  
authorized representative 获授权代表 T'fcc6D5p  
authorized share capital 法定股本 oQ7]= |  
automated quotation system 自动报价系统 zLD|/`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O3.C:?;x  
自动交易系统〔香港期货交易所有限公司〕 b`_w])Y@  
automatic adjustment mechanism 自动调整机制 &VBd~4|p  
automatic adjustment system 自动调整系统 f2,1<^{  
Automatic Clearing House 自动票据交换所 P=5NKg  
automatic exchange rates accumulation system 自动化汇率累集系统 V >,Z-&.%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3[XQR8o  
automatic teller machine [ATM] 自动柜员机 h)v^q: ='  
autopay 自动转帐 Oc&),ru2l  
available assets 可用资产 v[lnw} =m9  
available fiscal reserve 现存财政储备 M]-VHI[&W  
available profit 可用利润 K{l5m{:%  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 S }>n1F_  
average 平均;平均数;海损 cMzkL%  
average basic salary 平均基本薪金 M/*NM= -a  
average consumer expenditure 平均消费开支;一般消费开支 ^<0IB#dA  
average cost 平均成本 b%t+,0s|  
average cost of land production 增辟土地平均成本 UHGcnz<  
average daily turnover 平均每日成交额 Y&2aO1  
average daily wage rate 平均每日工资率 ba@=^Fa;  
average expenditure pattern 平均开支模式 7rHS^8'H&  
average growth rate 平均增长率 wVq\FY%  
average net fixed assets 固定资产平均净值 G]Jz"xH#  
average of relatives 相对价格平均数 b8f+,2Tk  
average price 平均价格 htPqT,L  
average propensity to consume 平均消费倾向;一般消费倾向 ^I]{7$6^  
average propensity to save 平均储蓄倾向;一般储蓄倾向 L "<B;u5pM  
average rate 平均率 f '6|OsVQ  
average revenue 平均收入;平均收益 5v^L9!`@%v  
average stock 平均库存;平均存货 (XH2Sy  
average yearly rent 平均年租 IB|]fzy  
avoidance of double taxation 避免双重课税 A7P`lJgv  
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 &!35/:~uD  
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