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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: XCyAt;neon  
A share A股;甲类股份 aB^`3J  
abatement of tax 减税;减扣免税额 FCIA8^}s  
ABN AMRO Bank N.V. 荷兰银行 N /Fa^[  
above-the-line expenditure 线上项目支出;经常预算支出 dw YGhhm  
above-the-line receipt 线上项目收入;经常预算收入 6}JW- sA  
ABSA Asia Limited 南非联合亚洲有限公司 f7v|N)  
absolute change 绝对数值变更 []<N@a6VA>  
absolute expenditure 实际开支 UZ-[vD1n  
absolute guideline figure 绝对准则数字 ;y]BXW&l&  
absolute interest 绝对权益 =2OLyZDI  
absolute order of discharge 绝对破产解除令 )u>/:  
absolute profit margin 绝对利润幅度 L g2z `uv  
absolute value 实值;绝对值 Aq,&p,m03  
absolutely vested interest 绝对既得权益 I~T~!^}U  
absorbed cost 已吸收成本;已分摊成本 j}aU*p~N  
absorption 吸收;分摊;合并 K06x7W  
absorption rate 吸收率;摊配率;分摊率 As+^6  
ACB Finance Limited 亚洲商业财务有限公司 @p [ml m  
acceptable form of reciprocity 合理的互惠条件 X*< !_3  
acceptable rate 适当利率;适当汇率 tdOox87YK  
acceptance agreement 承兑协议 .`~=1 H\R"  
acceptance for honour 参加承兑 ?656P=b)  
acceptor 承兑人;接受人;受票人 B#, TdP]/  
acceptor for honour 参加承兑人 EY}*}-3  
accident insurance 意外保险 Z@gEJ^"yA"  
Accident Insurance Association of Hong Kong 香港意外保险公会 JWV n@)s  
accident insurance scheme 意外保险计划 |0$7{nQ  
accident year basis 意外年度基准 `7 3I}%?  
accommodation 通融;贷款 hwi$:[  
accommodation bill 通融票据;空头票据 %'&_Po\  
accommodation party 汇票代发人 <o: O<p@6  
account balance 帐户余额;帐户结余 Xu%8Q?]  
account book 帐簿 Q60'5Wt  
account collected in advance 预收款项 2'-o'z<  
account current book 往来帐簿 ;R*tT%Z,  
account of after-acquired property 事后取得的财产报告 4YyVh.x  
account of defaulter 拖欠帐目 W0\ n?$ZC~  
account payable 应付帐款 tE"IE$$1  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 TFI$>Oz|  
account receivable 应收帐款 RCY}JH>}  
account receivable report 应收帐款报表 W/G75o~6  
account statement 结单;帐单;会计财务报表 PNRZUZ4Z|  
account title 帐户名称;会计科目 @WnW @'*F  
accountant's report 会计师报告 i/j eb*d0  
Accountant's Report Rules 会计师报告规则 Jk_ }y  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rtT*2k*  
Accounting Arrangements 《会计安排》 ueLdjASJ  
accounting basis 会计基础 >vZ^D  
accounting by Official Receiver 破产管理署署长呈交的帐目 KA{ JSi  
Accounting Circular 《会计通告》 c;doxNd6  
accounting class 会计类别 R=<uf:ca  
accounting date 记帐日期;会计结算日期 G~{#%i  
accounting for money 款项核算 NU(YllPB  
Accounting Officer 会计主任 5K {{o''  
accounting period 会计报告期;会计期 {(_>A\zi  
accounting policy 会计政策;会计方针 5uO.@0  
accounting practice 会计惯例 J?oEzf;M  
accounting principle 会计准则 8Uoqj=5F  
accounting record 会计记录 aB2t/ua  
accounting report 会计报告 !"bU|a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -^WW7 g`  
Accounting Society of China 中国会计学会 Ak+MR EG  
accounting statement 会计报表 nRh.;G  
accounting system 会计制度;会计系统 q4]Qvf>  
accounting transaction 会计事项;帐务交易 `Oe"s_O#  
accounting treatment 会计处理 A ^X1  
accounting year 会计年度 H'x) [2  
accretion 增值;添加 }HxC ~J"  
accrual 应计项目;应累算数目 W3]?>sLE*  
accrual basis 应计制;权责发生制 6GsB*hW  
accrual basis accounting 应计制会计;权责发生制会计 2<TpNGXM_  
accrue 应累算;应计 U$EQeb  
accrued benefit 应累算利益 KCi0v  
accrued charges 应计费用 gmdA1$c  
accrued cumulative preference share dividend 应累算的累积优先股股息 >L,Pw1Y0W[  
accrued expenses 应累算费用 EzGO/uZ]  
accrued interest payable 应付利息;应计未付利息 *4O9W8Qz  
accrued interest receivable 应收利息;应计未收利息 yBnUz"  
accrued right 累算权益 4N_iHe5U  
accruing profit 应累算的利润 x2Dg92  
accumulated fiscal reserve 累积财政储备 B; r` 1 G  
accumulated profit 累积利润;滚存溢利 zTW)SX_O  
accumulated reserve 累积储备 Qkx}A7sK  
accumulation of surplus income 累积收益盈余 bxvpj  
acquired assets 既得资产 &m{vLw  
acquisition 收购;购置;取得 ?xYoCn}Z  
acquisition cost 购置成本 3?uah' D5  
acquisition expenses 购置费用 O%m>4OdH  
acquisition of 100% interest 收购全部股权 3\H0Nkubts  
acquisition of control 取得控制权 OHK]=DH:M  
acquisition of fixed assets 购置固定资产 .aD=d\  
acquisition of shell “买壳” 6&[rA TU+  
acquisition price 收购价 7Lx =VX#]q  
act of God 天灾 p$}1V2h;  
acting partner 执事合伙人 #KwK``XC 4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 :za:gs0  
active partner 积极参与的合伙人 57`9{.HB  
active trading 交投活跃 ]udH`{]  
actual circulation 实际流通 N5Ih+8zT  
actual cost 实际成本 (laVmU?I7  
actual expenditure 实际开支;实际支出 3AcCa>  
actual income 实际入息;实际收入;实际收益 6+W`:0je  
actual market 现货市场 c|(&6(r  
actual price 现货价;实际价格 {7+y56[yu  
actual profit 实际利润 +~'ap'k m  
actual quotation 实盘;实际价位;实际报价 +uB.)wr  
actual year basis 按实际年度计算 }<mK79m  
actuals 实货 mecm,xwm  
actuarial investigation 精算调查 C0[ Z>$  
actuarial principle 精算原则 +d JLT}I8M  
actuarial report 精算师报告 6 u}c543  
Actuarial Society of Hong Kong 香港精算学会 BiD}C  
actuarial valuation 精算师估值 H\<^p",`  
actuary 精算师 =O'>H](Q  
ad referendum agreement 暂定协议;有待覆核的协定 6w*q~{"(  
ad valorem duty 从价税;按值征税 MRa |<yK  
ad valorem duty system 从价税制 1D2Yued  
ad valorem fee 从价费 ,&0iFUwN_  
ad valorem tariff 从价关税 Or"+d 5  
additional allowance 额外免税额 Usf7 AS=  
additional amount for unexpired risk 未过期风险的额外款额 w/Y6m.i1  
additional assessable profit 补加应评税利润 @{o3NR_  
additional assessment 补加评税 W'f)W4D$6  
additional commitment 额外承担 i3U_G^8  
additional commitment vote 额外承担拨款 Ztj~Q9mu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z=[?T f  
additional dependent parent allowance 供养父母额外免税额 xOBzT&  
additional provision 额外拨款 TY]-L1$  
additional stamp duty 附加印花税 ),&tF_z:  
additional tax 补加税罚款;补加税款 0/,Dy2h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ??h4qJ  
adjudged bankrupt 被裁定破产 WQ)vu&;  
adjudicated bankrupt 裁定破产人 &v.Nj9{zi  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Bb@m-+f  
adjudication of bankruptcy 裁定破产;宣告破产 uYAMW{AT  
adjudication of insolvency 裁定无力偿还债务 fSw6nEXn  
adjusted actual 经调整的实数;调整后的实数 B'~CFj0W%=  
adjusted current assets 经调整的流动资产;调整后的流动资产 dc%0~Nz  
adjusted figure 经调整的数字;调整后的数额 JQk][3Rv  
adjusted liabilities 经调整的负债;调整后的负债 g: ,*Y^T  
adjusted loss 经调整的亏损;调整后的亏损 u>h|A(<  
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 AlhPT (  
adjusted profit 经调整的利润;调整后的利润 Y^9b>H\2  
adjusted surplus 经调整的盈余额;调整后的盈余额 ]2@g 5H}M  
adjusted value 经调整的价值;调整后的价值 tP0!TkTo9  
adjustment 调整;修订;理算〔保险〕 hp!. P1b  
adjustment centre 调剂中心 ]97`=,OUg  
adjustment lag 调整过程的时间差距;调整时差 'X/(M<c  
adjustment mechanism 调整机制 7MhN>a;A\  
adjustment of loss 亏损调整 XS`=8FQ  
adjustment process 调整过程;调整程序 $p~X"f?0  
adjustment range 调整幅度 {p)=#Jd`.P  
administered exchange rate 受管制汇率 2y@y<38  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N]7#Q.(~  
administration expenses 行政费用 }8)iFP&"  
administration fee 手续费;行政费 +nm?+ F  
administration in bankruptcy 破产管理 \p{$9e;8yT  
administration order 遗产管理令 khS >  
administrator 管理人;遗产管理人 boWaH}?0'  
administrator of the estate 遗产管理人 ~pve;(e=  
admission of debt 债项承认书 5M mSQ_  
admission of proof 接纳债权证明 dBM> ;S;v  
advance 放贷款项;垫付款项;预支款项;预付款项 `cn}}1Lg]  
advance account 暂支帐目;预付款帐户 J>%uak<  
advance compensation 预付补偿金 )R5=GHmL  
advance from shareholder 股东垫款 _~a5;[~  
advance pending reimbursement 预支以待日后付还 '1[Bbs  
advanced economy 先进经济体系 iqTGh*k  
advancement 预付;预付财产 Z!SFJ{  
advances warrant 垫款令 i5G"@4(  
advancing 贷出 lMRy6fzI  
adverse balance 逆差 #F25,:hY  
adverse exchange 逆汇 y)#=8oci  
advertisement addressed to shareholders 在报章刊登的致股东通告 aW@J]slg  
advice for collection 托收通知书 + -OnO7f  
advice of drawing 提款通知书;汇票通知书 $R_RKyXzo  
advice of payment 付款通知 s7G!4en  
Advisory Committee [Securities and Futures Commission] 5.X`[/]<r  
谘询委员会〔证券及期货事务监察委员会〕 E6_.Q `!ll  
Advisory Committee on Diversification 经济多元化谘询委员会 Dvz}sQZ  
affidavit 誓章;遗产申报誓章 d|RDx;r l8  
affidavit of no receipt 述明无收款的誓章 ,G%?}TfC)  
affiliate 联号;联营公司;附属公司 -:NFF'  
affiliated company 附属公司;联号;联营公司 |"o/GUI~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ld$e  -dB  
affordability 负担能力 o%V%@q H  
African Development Bank [AfDB] 非洲开发银行 $ITh)#Nj  
after-acquired property 事后取得的财产 +u]L# ].;  
after-hours dealing 市后交易 HVkq{W|w  
after-tax profit 税后盈利;税后利润;税后溢利 %MUh_63bB  
agency agreement 代理协议 sH `(y)`_  
agency expenses 代理机构的开支 XX;MoE~MM  
agency fee 代理费 Sz3Tp5b  
Agency Law 《代理法》 2nA/{W\hC  
agent 代理人;承销人 kNDN<L  
agent of company 公司代理人 -eSZpzp  
agent's fee 代理人费;经纪费  0gOB $W  
aggregate 总计;总数;总体数字 ';.n#  
aggregate amount 总款额;总额 iqh"sx{5bp  
aggregate assets and liabilities 总体资产与负债 z*BGaSX %  
aggregate at constant price 按固定价格计算的总体数字 pG0Ca](  
aggregate demand 总需求 "j] r   
aggregate gross position 总持仓量 O0cKmh6=  
aggregate limit 总限额 t) h{ w"v  
aggregate of salaries tax 合计薪俸税 )Ept yH  
aggregate performance 总体表现;总体业绩 cO^}A(Ma(  
aggregate supply 总体供应 2pn8PQfg)  
aggregate surplus 总盈余 vivU4:uH3  
aggregate total 整体总额 />[X k  
aggregate value 总值;合计价值 7PG|e#  
aggregated basis 合计基准 G$_=rHt_%  
aggregated net chargeable income 合计应课税入息实额 6p1)wf.J  
aggregation 合并计算;合计;总和 I@9[  
aggregation of incomes of husband and wife 夫妇入息合并计算 "5@k\?x"  
aggregation of property 财产的总和 ._5"FUg  
agio 差价;贴水 ^,WXvOy  
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》 _|qs-USA  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WEVV2BJ  
《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》 /C"?Y'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %jRqrICd  
《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》 JMIS*njq^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O~=|6#c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "E/UNE6P4  
agreement for a settlement 授产协议 dxAP7v  
agreement for assignment 转让协议 .Bb86Y=3  
agreement for sale 售卖协议;买卖协议 |uRZT3bGyj  
agreement for sale and purchase 买卖协议 u{dI[?@  
agreement for the payment of interest 支付利息协议 3El5g0'G  
agreement for the repayment of money 还款协议 q/l@J3p[qm  
agreement of reinsurance 再保险协议 iZbY@-3fc  
Agricultural Bank of China 中国农业银行 P]wCC`qi  
air passenger departure tax 飞机乘客离境税 'v V |un(6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $`O%bsjX  
airport tax 机场税 >y7|@'V[v0  
alcohol duty 酒精税 DS]C`aM9  
alienation 让与;让渡;转让 p@Ng.HE  
alimony 生活费;赡养费 f1}am<  
All Ordinaries Index [AOI] 所有普通股指数 D^jyG6Ch  
all risks 全险;综合险 Sx|)GTJJ|-  
All Sales Record for Stock Market 《股票市场成交报告》 )Fw{|7@N  
Allied Capital Resources Limited 新联财务有限公司 xKW`m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [>y0Xf9^  
allocation letter 拨款信件 4~YPLu  
allocation of fund 分配款项;预留款项 rbD}fUg  
allocation of profit 利润分配;溢利分配 +M %zOX/  
allocation warrant 拨款令 G" &yE.E5  
allotment 分配;配股 %\ef Mhn  
allotment notice 股份配售通知;配股通知 ghu8Eg,Y  
allotment of shares 股份分配 NP_b~e6O=  
allowable 可获宽免;免税的 _b(y"+k  
allowable business loss 可扣除的营业亏损 etk@ j3#  
allowable expenses 可扣税的支出 0X'2d  
allowance 免税额;津贴;备抵;准备金 ;\[ el<Y)s  
allowance for debts 债项的免税额 Ja(>!8H>@  
allowance for depreciation by wear and tear 耗损折旧免税额 [sF z ;Py]  
allowance for funeral expenses 殡殓费的免税额 oiL^$y/:;z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~:M"JNcs  
allowance for repairs and outgoings 修葺及支出方面的免税额 2^.qKY@g@  
allowance to debtor 给债务人的津贴 ZN]LJ4|xu  
alteration of capital 资本更改 Am&PH(}L  
alternate trustee 候补受托人 ?.%'[n>P  
amalgamation 合并 4EtP|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K)!Nf.r$9  
ambit of charges 征税范围;收费范围 %e,X7W`'2  
amended valuation 经修订的估值 VM[U&g<8n  
American Commodities Exchange 美国商品交易所 Dd:;8Xo  
American Express Bank Limited 美国运通银行 SC 6cFyp2  
American Stock Exchange 美国证券交易所 FsdxLMwk1  
amortization 摊销 *'&mcEpg  
amount due from banks 存放银行同业的款项 Rz_fNlA  
amount due from banks abroad 存放海外银行同业的款项 JDA:)[;  
amount due from holding companies 控股公司欠款 p[Yja y+  
amount due from local banks 存放本港银行同业的款项 WP b4L9<  
amount due to banks 银行同业的存款 K9 tuiD+j  
amount due to banks abroad 海外银行同业的存款 EX.`6,:+2  
amount due to holding companies 控股公司存款 fZ)M Dq  
amount due to local banks 本港银行同业的存款 se:lKZZ]  
amount due to outport banks 外埠银行同业的存款 =|_{J"sv  
amount for note issue 发行纸币的款额 $Z8=QlG>  
amount of bond 担保契据的款额 TtZ '~cGR  
amount of consideration 代价款额 bw\a\/Dw  
amount of contribution 供款数额 eJv_`#R&Of  
amount of indebtedness 负债款额 Q\ AM] U  
amount of principal of the loan 贷款本金额 D3BNA]P\2@  
amount of rates chargeable 应征差饷数额 f6d:5 X_  
amount of share capital 股本额 n,+/%IZ  
amount of sums assured 承保款额 `*`@ro  
amount of variation 变动幅度 MsL*\)*s  
amount of vote 拨款数额 aOr'OeG(=e  
amount payable 应付款额 F7r!zKXZ  
amount receivable 应收款额 0M^v%2 2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xct{Tv[FO  
analysis 分析 y:>'1"2`  
ancillary risk 附属风险 lNw8eT~2  
annual account 周年帐目;周年帐目报表;年度决算;年结 Gj%cU@2  
annual accounting date 年结日期 2V*<HlqOif  
annual allowance 每年免税额;年积金;年度津贴;年津 RIDzNdM>U  
annual balance 年度余额 v|r=}`k=  
annual disposable income 每年可动用收入 wgeR%#DW  
annual estimates 周年预算 ck WK+  
annual fee 年费 >hcze<^S  
annual general meeting 周年大会 |_7AN!7j  
annual growth rate 年增率;每年增长率 ;>z.wol  
annual long-term supplement 长期个案每年补助金 x?unE@?\S  
annual pensionable emolument 可供计算退休金的年薪 5[py{Gq  
annual report 年报 Qq.ht  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xpb,Nzwt^  
annual return 周年报表;周年申报表;每年报税表格 NLz[ F`I  
Annual Return Rules 《周年报表规则》 E>}(r%B  
annual review of consumer prices 每年消费物价回顾 +oT/v3,  
annual roll-forward basis 逐年延展方式 `qnNEJL,  
annual salary 年薪 S1B^FLe7X  
annual statement 年度报表;年度决算表 x=%p~$C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 e/p2| 4;  
annuitant 年金受益人 _+vE(:T  
annuity 年金 gq^j-!Q)Q<  
annuity contract 年金合约 Tf bB1  
annuity on human life 人寿年金 "Y> #=>8  
antecedent debt 先前的债项 L/U^1=Wi*O  
ante-dated cheque 倒填日期支票 \:To>A32  
anticipated expenditure 预期开支 v9<'nU WVR  
anticipated net profit 预期纯利 0E5"}8  
anticipated revenue 预期收入 *88Q6=Mm  
anti-inflation measure 反通货膨胀措施 aBN^J_  
anti-inflationary stance 反通货膨胀立场 ~rN:4Q]/  
apparent deficit 表面赤字 &`RD5uml  
apparent financial solvency 表面偿债能力 Y$%z]i5   
apparent partner 表面合伙人 Br,^4w[Hq  
application for personal assessment 个人入息课税申请书 e;kH,fHUI3  
application of fund 资金应用 :&{:$-h!  
application to release as liquidator and to destruct the books of accounts and documents `|Wu\X  
申请免除清盘人职务及毁灭帐簿与文件 [vJLj>@  
appointed actuary 委任精算师 I)B+h8l72<  
appointed auditor 委任核数师;委任审计师 K>tubLYh  
appointed trustee 委任的受托人 xDU{I0M  
appointer 委任人 }KBz8M5  
apportioned pro rata 按比例分摊 `}Of'i   
apportionment 分配;分摊 jOYa}jm?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <;R}dlBASW  
apportionment formula 分摊方程式 ]f3eiHg*  
apportionment of estate duty 遗产税的分摊 j!It1B  
appraisal 估价;评估 Qrnc;H9)  
appreciable growth 可观增长 GbLuX U  
appreciable impact 显着影响 |A'y|/)#Z  
appreciable increase 可观增长 ~ry B*eZH  
appreciation 增值;升值 j`'9;7h M6  
appreciation against other currencies 相对其他货币升值 w6RB|^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /.{q2]  
appreciation tax 增值税 Z/r=4  
appropriation 拨款;拨用;拨付 .]0u#fz0y  
appropriation account 拨款帐目 nkp,  
Appropriation Bill 拨款法案 6dCS Gb  
appropriation-in-aid system 补助拨款办法 /3VSO"kcZ  
approved assets 核准资产 mO6rj=L^  
approved basket stock 认可一篮子证券 CTG:C5OK  
approved budget 核准预算 ~`uEZ  
approved charitable donation 认可慈善捐款 R-~ZvVw7L  
approved charitable institution 认可慈善机构 (SEE(G35  
approved currency 核准货币;认可货币 bK\Mn95]  
approved estimates 核准预算 |[RoR  
approved estimates of expenditure 核准开支预算 YPV@/n[N  
approved overseas insurer 核准海外保险人 /Vg=+FEO  
approved overseas trust company 核准海外信托公司 eNwF<0}  
approved pooled investment fund 核准汇集投资基金 ~6)A/]6  
approved provident fund scheme 认可公积金计划 Mx3MNX /  
approved provision 核准拨款 7O=N78M  
approved redeemable share 核准可赎回股份 bp>-{Nv  
approved regional stock 认可地区性证券 e|t@"MxvC  
approved retirement scheme 认可退休金计划 -&Cb^$.-x  
approved subordinated loan 核准附属贷款 ","O8'$OC  
arbitrage 套戥;套汇;套利 Hd/|f;  
arbitrageur 套戥者;套汇者 YT*_ vmJV  
arbitrary amount 临时款项 [eb?Fd~WB]  
arrangement 措施;安排;协定 s#8mD !T|  
arrears 欠款 pdz_qj!Z  
arrears of pay 欠付薪酬 mM[!g'*  
arrears of revenue 逾期未收税款;逾期未收的帐项 OzVCqq"]  
articles of association 组织章程;组织细则;组织章程细则 H'Oy._,]t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )}/ ycTs  
ascertainment of profit 确定利润 ]tjQy1M  
"Asia Clear" “亚洲结算系统” nE 2w ?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O ;34~k   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @%oHt*u  
Asian Development Fund [ADF] 亚洲发展基金 o#D;H[' A  
Asian dollar bond 亚洲美元债券 nOH x^(  
Asian dollar market 亚洲美元市场 !iys\ AV  
Asian dollar rate 亚洲美元利率 y.xyr"-Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K4G43P5q`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B$ Z%_j&  
asked price 沽盘;喊价;索价;卖方报价 z154lY}K  
assessable income 应评税入息 u{6b>c|,X  
assessable loss 应评税亏损 t-;zgW5mwF  
assessable profit 应评税利润 iFJ1}0<(x  
assessable value 应评税值 KWq&<X5  
assessed profit 估定利润 hR g?H  
assessed value 经评估价值 /:+f5\"-b  
assessment 评税;评定;估价;评税单 fLtN-w6t  
assessment number 评税编号;估价编号 SU,#:s(  
assessment of additional tax 补加税评税 =ObI  
assessment of performance 业绩评估;实绩评价 /.1yxb#Z?,  
Assessor 评税主任 >!D^F]CH  
asset price bubbles 资产价格泡沫 SJ4+s4!l <  
asset-backed securities 具资产保证的证券 ep$C nBwE  
assets accretion 资产增值 S`\03(zDA  
assets and liabilities 资产与负债 yx@%x?B  
assets betterment statement 资产递增表;资产改进表 E .'v,GYe  
assets lending 实物放款;有抵押贷款 At0ahy+  
assets of the company passing on the death 死者去世时转移的公司资产 _s1pif  
assets pledged as security for liabilities 用作负债抵押的资产 Fx3CY W  
assets portfolio 资产投资组合 F3%8E<QZd;  
assets price 资产价格 'o!{YLJ fM  
assets quality 资产质素 _x2i=SFo*$  
assets realization 资产变现 mw\ z'  
assets refinancing arrangement 资产再集资安排 :j)v=qul  
assets securitization 资产证券化 ]UMt  
assets situated outside Hong Kong 在香港以外地方的资产 ki8;:m4  
assets stripping 削减资产;拆卖资产 k6}M7 &nY  
assets value 资产值 $$5E+UDOs  
assignee 承让人 _,ki/7{  
assignment 转让;转让书;转让契 P,eP>55'K  
assignment of interest 权益转让 xnR;#Yc  
assignment of letters patent and trade mark 专利证书及商标转让 '#oNOU  
assignment of property 物业转让;物业转让书 Rs +),  
assignment right 转让权 F%]Z yO9  
assignor 转让人 r'bPSu,  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 UqA<rW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }MiEbLduN  
associate member 附属会员 7eR%zNDa  
associated body corporate 相联法人团体 ROWI.|  
associated company 相联公司;联属公司 UA8*8%v  
associated corporation 相联法团 F YLBaN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S#:yl>2  
公认会计师公会〔英国〕 TpSv7kT]  
Association of Futures Exchange Brokers 香港期货经纪协会 -r'/PbV0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m-v0=+~&  
association of underwriters 承保人组织 rP7[{'%r  
assumption of control 接管 }#<mK3MBe  
assurance 担保;保险;转易;转易书 nj (\+l5  
assurance of interest 权益的转易 C5F=J8pY  
at 19XX price 按一九XX年价格计算 )&") J}@  
at a discount 按赔价计算;按贴水价格计算;打折扣 '|7'dlW  
at a premium 按溢价计算;按升水价格计算 FB>^1B]]  
at call 通知付款;按通知 *M]@}'N  
at constant market price 按固定市价计算 'Zket=Sm;  
at constant price 按固定价格计算 r3BQo[ 't  
at cost 按成本计算 y"L7.B  
at current market price 按当时市价计算;按现时市价计算 og~Uv"&?T  
at current price 按当时价格计算;按现时价格计算 X1C &;5  
at factor cost 按要素成本计算;按生产要素成本计算 ]_EJ "'x  
at money-of-the-day price 按付款当日价格计算 \,ko'4 8@  
at or better 按指定或较佳价位〔买卖指令〕 B*3<(eI  
at par 按面值计算;平价 ,pHQv(K/  
at sight 见票即付 J6C/`)+w  
at the close 按收市盘 LFskNF0X  
at the opening 按开市盘 $SbgdbX  
attestation 见证;见证条款 }|j \QjH  
at-the-money option 平价期权 _-R&A@  
attorney 受权人;受托代表人 y[64O x  
attornment 新拥有人承认书 b;5&V_  
attributable profit 可归属利润 h6(\ tRd!\  
attributable share value 可归属股份价值 (rE.ft5$9  
Auckland Stock Exchange 奥克兰证券交易所 ~85>.o2RDW  
auction 拍卖 y(fJ{k   
auctioneer 拍卖商 G(fS__z  
audit 审计;核数 b3M`vJ+{  
Audit Commission 审计署 ?nCo?A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 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〕 tZL {;@  
audit review 帐目审查 +td]g9Ie  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S11ME  
audited account 审计帐目;经审计的帐目 xCYK"v6\  
audited annual account 经审计的周年帐目 #WlTE&  
audited balance sheet 经审计的资产负债表 +}eH,  
auditor 核数师;核数主任;审计师 Py~1xf/  
auditor's certificate 核数师证明书;审计师证明书 5kx-s6 `!  
auditor's report 核数师报告;审计师报告 3Jh!YzI8  
Aussie bond 澳元债券 8:sQB% BB  
austerity budget 紧缩预算 ]/6i#fTw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  X? l5}  
Australia All Ordinaries Index 澳洲所有普通股票指数 /_D_W,#P  
Australian Dollar [AUD] 澳元 3Ow bU  
Australian Options Market 澳大利亚期权市场 t8ZzBD!dP  
Australian Securities Commission 澳洲证券事务监察委员会 f6])M)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8svN*`[  
Australian Stock Exchange 澳大利亚证券交易所 [lz#+~rOS  
Austrian Schilling [ATS] 奥地利先令 \n<9R8g5  
authentication 认证;鉴证 m FgrT  
authority to purchase 委托购买证;委购书 Z'!i"Jzq|{  
authorization 认可;核准;授权;授权书 ?_t_rF(?6  
authorization by direction 指示授权 rT"3^,,  
authorization by instruction 指令授权 kQw%Wpuq[/  
authorization by warrant 令状授权 #;])/8R%  
authorization of unit trust 单位信托的认可 NyR,@n1  
authorized agent 指定代理人 H{et2J<H  
authorized capital 法定资本 B(1WI_}~  
authorized clerk 出市员 Ial"nV0>0  
authorized dealer 认可交易商 Q.MbzSgXL  
authorized financial institution 认可财务机构 sP~;i qk  
authorized fund 认可基金 {%+UQ!]d8  
authorized fund house 获授权的基金公司;认可基金公司 3%(,f,  
authorized institution 认可机构 ]R*h3U@5#K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y.b?.)u&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jYk5]2#A  
authorized insurer 获授权保险人;获认可承保人 N#p%^GH  
authorized investment 特准投资项目 CxD=8X9m  
authorized person 获授权人 ^u:bgwP  
authorized representative 获授权代表 _lBHZJ+  
authorized share capital 法定股本 hlBMRx49  
automated quotation system 自动报价系统 ,}:}"cl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *_sSM+S  
自动交易系统〔香港期货交易所有限公司〕 dlRTxb^Y>u  
automatic adjustment mechanism 自动调整机制 .x'?&7#(  
automatic adjustment system 自动调整系统 -A^o5s  
Automatic Clearing House 自动票据交换所 jRN>^Ur;g  
automatic exchange rates accumulation system 自动化汇率累集系统 f=IF_|@^S  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ):]5WHYg  
automatic teller machine [ATM] 自动柜员机 vyvb-oz;u  
autopay 自动转帐 L]* 5cH  
available assets 可用资产 G$[Hm\V  
available fiscal reserve 现存财政储备 gx.\&W b  
available profit 可用利润 Yq>K1E|  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lFN|)(X  
average 平均;平均数;海损 64qqJmG 3  
average basic salary 平均基本薪金 q&2L@l3A  
average consumer expenditure 平均消费开支;一般消费开支 hplxs#  
average cost 平均成本 sQmJ3 (:HO  
average cost of land production 增辟土地平均成本 sLd%m+*p  
average daily turnover 平均每日成交额 vc C"  
average daily wage rate 平均每日工资率 ()W`4p  
average expenditure pattern 平均开支模式 j;J`P H  
average growth rate 平均增长率 6F_:,b^  
average net fixed assets 固定资产平均净值 Zd}12HFq  
average of relatives 相对价格平均数 &EhOSu  
average price 平均价格 $/crb8-C  
average propensity to consume 平均消费倾向;一般消费倾向 .#}A/V.-Y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 CI1K:K AM  
average rate 平均率 _`lPLBr6  
average revenue 平均收入;平均收益 ~NTKWRaR  
average stock 平均库存;平均存货 Zg9VkL6Z6  
average yearly rent 平均年租 Py\/p Fvg  
avoidance of double taxation 避免双重课税 5fy{!  
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 3X#Cep20a  
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