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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: (+_J0i t  
A share A股;甲类股份 (`NRF6'&1L  
abatement of tax 减税;减扣免税额 O>GP>U?]  
ABN AMRO Bank N.V. 荷兰银行 m&q;.|W  
above-the-line expenditure 线上项目支出;经常预算支出 hF~B&^dd.  
above-the-line receipt 线上项目收入;经常预算收入 ]| y H8m  
ABSA Asia Limited 南非联合亚洲有限公司 7q2YsI  
absolute change 绝对数值变更 K)?^b|D  
absolute expenditure 实际开支 ~c^-DAgB  
absolute guideline figure 绝对准则数字 %awS*  
absolute interest 绝对权益 "v1(f|a  
absolute order of discharge 绝对破产解除令 a}K+w7VY\  
absolute profit margin 绝对利润幅度 l)8V:MK  
absolute value 实值;绝对值 -?RQ%Ue  
absolutely vested interest 绝对既得权益 s]iOC6v  
absorbed cost 已吸收成本;已分摊成本 @_Zx'mTI  
absorption 吸收;分摊;合并 3(:mRb}  
absorption rate 吸收率;摊配率;分摊率 ~30Wb9eL  
ACB Finance Limited 亚洲商业财务有限公司 WFd2_oAT  
acceptable form of reciprocity 合理的互惠条件 I/aAx.q  
acceptable rate 适当利率;适当汇率 /v{[Z&z  
acceptance agreement 承兑协议 *eP4dGe&  
acceptance for honour 参加承兑 o zYI/b^  
acceptor 承兑人;接受人;受票人 Pb,^UFa=  
acceptor for honour 参加承兑人  o,yvi  
accident insurance 意外保险 yLx.*I^6  
Accident Insurance Association of Hong Kong 香港意外保险公会 S;'eoqN8  
accident insurance scheme 意外保险计划 $<4Ar*i  
accident year basis 意外年度基准 dx}/#jMa  
accommodation 通融;贷款 IJ8DN@w9  
accommodation bill 通融票据;空头票据 :RsPGj6   
accommodation party 汇票代发人 cPcV[6)5K9  
account balance 帐户余额;帐户结余 C=IH#E=  
account book 帐簿 ?C:fP`j:  
account collected in advance 预收款项 l5[xJH  
account current book 往来帐簿 ".%LBs~$  
account of after-acquired property 事后取得的财产报告 6bcrPf}  
account of defaulter 拖欠帐目 PHvjsA%"   
account payable 应付帐款 /09=Tyy/\  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 /wE_eK.  
account receivable 应收帐款 ugB{2oqi  
account receivable report 应收帐款报表 i =N\[&  
account statement 结单;帐单;会计财务报表 Wu( 8 G  
account title 帐户名称;会计科目 `tG_O  
accountant's report 会计师报告 kZ9< j+.  
Accountant's Report Rules 会计师报告规则 Rda1X~-g  
accounting and auditing procedure 会计与审计程序;会计与核数程序 e<4z)  
Accounting Arrangements 《会计安排》 ?+5{HFx  
accounting basis 会计基础 I_G>W3  
accounting by Official Receiver 破产管理署署长呈交的帐目 iyYY)roB  
Accounting Circular 《会计通告》 h50StZ8Yr  
accounting class 会计类别 nZCpT |M5  
accounting date 记帐日期;会计结算日期 `M ygDG+u  
accounting for money 款项核算 &8_;:  
Accounting Officer 会计主任 zD^f%p ["#  
accounting period 会计报告期;会计期 nq f<NH3i  
accounting policy 会计政策;会计方针 k8e"5 he  
accounting practice 会计惯例 IWqxT?*  
accounting principle 会计准则 41o!2(e$  
accounting record 会计记录 ,6O9#1A&i  
accounting report 会计报告 @/~k8M/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e6HlOGPVQH  
Accounting Society of China 中国会计学会 tR* W-%  
accounting statement 会计报表 _]UDmn[C  
accounting system 会计制度;会计系统 9*;isMkq<  
accounting transaction 会计事项;帐务交易 ;jU-<  
accounting treatment 会计处理 -]\E}Ti  
accounting year 会计年度 df6&Nu;4L  
accretion 增值;添加 xzl4v=7  
accrual 应计项目;应累算数目 I ~L Q1 _  
accrual basis 应计制;权责发生制 F/*fQAa"  
accrual basis accounting 应计制会计;权责发生制会计 } Tr83B|  
accrue 应累算;应计 x7Rq|NQ  
accrued benefit 应累算利益 s2?,'es  
accrued charges 应计费用 `B\KS*Gya#  
accrued cumulative preference share dividend 应累算的累积优先股股息 R+K&<Rz  
accrued expenses 应累算费用 s~Wu0%])Q  
accrued interest payable 应付利息;应计未付利息 o:8S$F`O@  
accrued interest receivable 应收利息;应计未收利息 xd fvme[  
accrued right 累算权益 X/-KkC  
accruing profit 应累算的利润 ZBR^[OXO  
accumulated fiscal reserve 累积财政储备 3>9dJx4I  
accumulated profit 累积利润;滚存溢利 tH,K\v`f  
accumulated reserve 累积储备 ~,!hE&LE~  
accumulation of surplus income 累积收益盈余 yp{F 8V 8  
acquired assets 既得资产 UD<^r]'x  
acquisition 收购;购置;取得 v?D kDnta  
acquisition cost 购置成本 W(a'^ #xe  
acquisition expenses 购置费用 ZqbM%(=z(`  
acquisition of 100% interest 收购全部股权 1mn$Rh&dO  
acquisition of control 取得控制权 C}= _8N  
acquisition of fixed assets 购置固定资产 h2|vB+W-  
acquisition of shell “买壳” 9U9c"'g  
acquisition price 收购价 V,XP&,no\j  
act of God 天灾 Z#Zzi5<  
acting partner 执事合伙人 7lDaok  
active market 买卖活跃的市场;交投畅旺的市场;旺市 )SL@ >Cij  
active partner 积极参与的合伙人 _RaVnMJKX4  
active trading 交投活跃 tw4am.o1]  
actual circulation 实际流通 }'V'Y[  
actual cost 实际成本 ,rFLpQl  
actual expenditure 实际开支;实际支出 vg:J#M:  
actual income 实际入息;实际收入;实际收益 .l( r8qY#  
actual market 现货市场 b6!Q!:GO&  
actual price 现货价;实际价格 $sc8)d\B  
actual profit 实际利润 y:|.m@ j1  
actual quotation 实盘;实际价位;实际报价 ?Y0$X>nm  
actual year basis 按实际年度计算 x|v[Dxf]  
actuals 实货 }8V;s-1  
actuarial investigation 精算调查 H]i+o6  
actuarial principle 精算原则 Iz?W tm }  
actuarial report 精算师报告 s/G5wRl<  
Actuarial Society of Hong Kong 香港精算学会 t66f 7AR  
actuarial valuation 精算师估值 oa&US_  
actuary 精算师 m>uI\OY{n  
ad referendum agreement 暂定协议;有待覆核的协定 Tc3ih~LvG  
ad valorem duty 从价税;按值征税 z<[.MH`ln  
ad valorem duty system 从价税制 U.pr} hq  
ad valorem fee 从价费 @0UwI%.  
ad valorem tariff 从价关税 8?j&{G  
additional allowance 额外免税额 ;sL6#Go?V  
additional amount for unexpired risk 未过期风险的额外款额 QVSsi j  
additional assessable profit 补加应评税利润 + <!)k?  
additional assessment 补加评税 "`jZ(+  
additional commitment 额外承担 1!;"bHpk  
additional commitment vote 额外承担拨款 s;_#7x#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G{:af:5Fo  
additional dependent parent allowance 供养父母额外免税额 UOLTCp?M;J  
additional provision 额外拨款 S0.- >"L  
additional stamp duty 附加印花税 !QQ<Ai!E  
additional tax 补加税罚款;补加税款 GwMUIevO_  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J"D&q  
adjudged bankrupt 被裁定破产 b#Fk>j  
adjudicated bankrupt 裁定破产人 ]*g ss'N  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A| gs Uh  
adjudication of bankruptcy 裁定破产;宣告破产 !8  wid&  
adjudication of insolvency 裁定无力偿还债务 SA`J.4yn  
adjusted actual 经调整的实数;调整后的实数 } `>J6y9  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,WO%L~db  
adjusted figure 经调整的数字;调整后的数额 t7*G91Hoq&  
adjusted liabilities 经调整的负债;调整后的负债 mq{$9@3  
adjusted loss 经调整的亏损;调整后的亏损 =0s`4Y"+  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 *%Nns',  
adjusted profit 经调整的利润;调整后的利润 <nOuyGIZ  
adjusted surplus 经调整的盈余额;调整后的盈余额 r?"}@MRW  
adjusted value 经调整的价值;调整后的价值 1&8j3"  
adjustment 调整;修订;理算〔保险〕 l${Hgn+  
adjustment centre 调剂中心 h=v[i!U-eY  
adjustment lag 调整过程的时间差距;调整时差 [NCXn>Z  
adjustment mechanism 调整机制  +eDN,iv  
adjustment of loss 亏损调整 s]F?=yEp  
adjustment process 调整过程;调整程序 }"&n[/8~  
adjustment range 调整幅度 f*|8n$%   
administered exchange rate 受管制汇率 ub zb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {h vQ<7b  
administration expenses 行政费用 fz<|+(_>J  
administration fee 手续费;行政费 EBj,pk5M  
administration in bankruptcy 破产管理 -~( 0O  
administration order 遗产管理令 gfdPx:7^  
administrator 管理人;遗产管理人 t3  uB  
administrator of the estate 遗产管理人 [Q7->Wo|S:  
admission of debt 债项承认书 k lP{yxU'n  
admission of proof 接纳债权证明 xI`Uk8-8  
advance 放贷款项;垫付款项;预支款项;预付款项 rnMG0  
advance account 暂支帐目;预付款帐户 <<7,k f R  
advance compensation 预付补偿金 r6 oX6.c  
advance from shareholder 股东垫款 uGuc._}=  
advance pending reimbursement 预支以待日后付还 Yn IM-  
advanced economy 先进经济体系 ~>N`<S   
advancement 预付;预付财产 mc0sdb,c$  
advances warrant 垫款令 3ZW/$KP/  
advancing 贷出 nJldz;  
adverse balance 逆差 12:h49AP  
adverse exchange 逆汇 Y91 e1PsV  
advertisement addressed to shareholders 在报章刊登的致股东通告 `zElBD  
advice for collection 托收通知书 Pg*?[^*  
advice of drawing 提款通知书;汇票通知书 Edf=?K+\!i  
advice of payment 付款通知 t5ny"k!  
Advisory Committee [Securities and Futures Commission] RQj`9F  
谘询委员会〔证券及期货事务监察委员会〕 ";-{ ~  
Advisory Committee on Diversification 经济多元化谘询委员会 u=d`j  
affidavit 誓章;遗产申报誓章 sW]yuu!/  
affidavit of no receipt 述明无收款的誓章 u|_LR5S!j  
affiliate 联号;联营公司;附属公司 i$`|Y*  
affiliated company 附属公司;联号;联营公司 dJdD"xj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;H7EB`  
affordability 负担能力 7.7Cluh5,  
African Development Bank [AfDB] 非洲开发银行 6pM"h5hA  
after-acquired property 事后取得的财产 _qC+'RE3  
after-hours dealing 市后交易 ql!5m\  
after-tax profit 税后盈利;税后利润;税后溢利 &#.x)>f  
agency agreement 代理协议 tIi!* u  
agency expenses 代理机构的开支 $:%*gY4~76  
agency fee 代理费 1zb$5{,|  
Agency Law 《代理法》 '`M#UuU  
agent 代理人;承销人 cwH,l$  
agent of company 公司代理人 8eOl@}bV  
agent's fee 代理人费;经纪费 i>ESEmb-  
aggregate 总计;总数;总体数字 !6XvvTs/<  
aggregate amount 总款额;总额 paq8L{R  
aggregate assets and liabilities 总体资产与负债 uuI3NAi~  
aggregate at constant price 按固定价格计算的总体数字 U -Af7qO  
aggregate demand 总需求 q6;OS.f  
aggregate gross position 总持仓量 *)j@G:  
aggregate limit 总限额 <ldid]o #  
aggregate of salaries tax 合计薪俸税 4ggVj*{v  
aggregate performance 总体表现;总体业绩 S[-.tvI;Q  
aggregate supply 总体供应 2. StG(Y!  
aggregate surplus 总盈余 pd=7^"[};  
aggregate total 整体总额 keT?,YI  
aggregate value 总值;合计价值 y,'FTP9?  
aggregated basis 合计基准 Y h^WTysBn  
aggregated net chargeable income 合计应课税入息实额 B*9  
aggregation 合并计算;合计;总和 0^J*+  
aggregation of incomes of husband and wife 夫妇入息合并计算 I x( 6  
aggregation of property 财产的总和 bcq@N  
agio 差价;贴水 -6u H.  
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》 NY~ dM\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w0#% AK  
《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》 V[#6yMU@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  II.<SC  
《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》 y.jS{r".  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QH& %mr.S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 11i"nR|  
agreement for a settlement 授产协议 8&?^XcJ*x  
agreement for assignment 转让协议 ^bF}_CSE  
agreement for sale 售卖协议;买卖协议 ~ wfoK7T}  
agreement for sale and purchase 买卖协议 k%"$$uo  
agreement for the payment of interest 支付利息协议 ]MC/t5vCu  
agreement for the repayment of money 还款协议 6o$Z0mG  
agreement of reinsurance 再保险协议 TAXd,z N  
Agricultural Bank of China 中国农业银行 dz8-):  
air passenger departure tax 飞机乘客离境税  UP\8w#~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ].LJt['%8  
airport tax 机场税 ^%-NPo<  
alcohol duty 酒精税 4#TnXxL  
alienation 让与;让渡;转让 jeY4yM  
alimony 生活费;赡养费 FL59  
All Ordinaries Index [AOI] 所有普通股指数 RwUW;hU  
all risks 全险;综合险 Vz%"9`r  
All Sales Record for Stock Market 《股票市场成交报告》 S*;#'j)4+  
Allied Capital Resources Limited 新联财务有限公司 ERk kS Tp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J=b*  
allocation letter 拨款信件 rU],J!LF  
allocation of fund 分配款项;预留款项 ZQ@3P7T  
allocation of profit 利润分配;溢利分配 7TP$  
allocation warrant 拨款令 #g,H("Qy({  
allotment 分配;配股 $Xf~# uH  
allotment notice 股份配售通知;配股通知 >Ja0hS{*  
allotment of shares 股份分配 _\p`4-.V  
allowable 可获宽免;免税的 )sqaR^  
allowable business loss 可扣除的营业亏损 `$H7KIG  
allowable expenses 可扣税的支出 EH(tUwY%{  
allowance 免税额;津贴;备抵;准备金 K/DH / r  
allowance for debts 债项的免税额 JAN|aCzD  
allowance for depreciation by wear and tear 耗损折旧免税额 '=$TyiU  
allowance for funeral expenses 殡殓费的免税额 [S%J*sz~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4>l0V<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lg8 ]dBXu  
allowance to debtor 给债务人的津贴 *<w3" iq  
alteration of capital 资本更改 ACgt" M.3F  
alternate trustee 候补受托人 -P2 @mx%  
amalgamation 合并 n>n"{!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .-J`d=Krp  
ambit of charges 征税范围;收费范围 YRXK@'[=  
amended valuation 经修订的估值 AYt*'Zeg!s  
American Commodities Exchange 美国商品交易所 jn~!V!+ +  
American Express Bank Limited 美国运通银行 R3cg2H  
American Stock Exchange 美国证券交易所 av)?>J~;  
amortization 摊销 (:JjQ`i  
amount due from banks 存放银行同业的款项 cFw3Iw"JJ  
amount due from banks abroad 存放海外银行同业的款项 |l$ u<3  
amount due from holding companies 控股公司欠款 )TM!ms+K  
amount due from local banks 存放本港银行同业的款项 l4zw]AYk+X  
amount due to banks 银行同业的存款 j+nv=p  
amount due to banks abroad 海外银行同业的存款 D6Dn&/>Zp  
amount due to holding companies 控股公司存款 [~t yDLC  
amount due to local banks 本港银行同业的存款 TFYw  
amount due to outport banks 外埠银行同业的存款 f7ZA837Un  
amount for note issue 发行纸币的款额 &u("|O)w$  
amount of bond 担保契据的款额 uO"y`$C$_  
amount of consideration 代价款额 yk`)Cq%=;  
amount of contribution 供款数额 9+t =|  
amount of indebtedness 负债款额 f*v1J<1#  
amount of principal of the loan 贷款本金额 .3(;9};  
amount of rates chargeable 应征差饷数额 ?H<~ac2e  
amount of share capital 股本额 } +1'{B"I  
amount of sums assured 承保款额 pG~'shD~Dn  
amount of variation 变动幅度 .izf#r:<  
amount of vote 拨款数额 6vF/e#},  
amount payable 应付款额 $Vsy%gA<  
amount receivable 应收款额 9?$RO[vo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x`#22"m  
analysis 分析 BK*z 4m  
ancillary risk 附属风险 moaodmt]x  
annual account 周年帐目;周年帐目报表;年度决算;年结 Wy8,<K{  
annual accounting date 年结日期 1c / X  
annual allowance 每年免税额;年积金;年度津贴;年津 K|Om5 p  
annual balance 年度余额 tR5tPPw  
annual disposable income 每年可动用收入 ^B|YO8.v  
annual estimates 周年预算 * O5:  
annual fee 年费 sSz%V[X WL  
annual general meeting 周年大会 w1c w1xX*  
annual growth rate 年增率;每年增长率 Z~_8P  
annual long-term supplement 长期个案每年补助金 an.`dBm  
annual pensionable emolument 可供计算退休金的年薪 ' Wtf>`  
annual report 年报 vkuc8 li  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QE3ryD  
annual return 周年报表;周年申报表;每年报税表格 TqAtcAurM  
Annual Return Rules 《周年报表规则》 (2d3jQN`  
annual review of consumer prices 每年消费物价回顾 cFDxjX?~  
annual roll-forward basis 逐年延展方式 8!;$qVt  
annual salary 年薪 |UYED%dC  
annual statement 年度报表;年度决算表 %2}C'MqS  
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 EDtCNqBS~2  
annuitant 年金受益人 W-ez[raY  
annuity 年金 _Ds@lVY  
annuity contract 年金合约 >IBTBh_ka  
annuity on human life 人寿年金 "9%q bM B  
antecedent debt 先前的债项 z,avQR&  
ante-dated cheque 倒填日期支票 /,LfA2^_j{  
anticipated expenditure 预期开支 o(zTNk5d  
anticipated net profit 预期纯利 l0:5q?g  
anticipated revenue 预期收入 =},{8fZ4  
anti-inflation measure 反通货膨胀措施 F;-90w  
anti-inflationary stance 反通货膨胀立场 Ox|TMSb^  
apparent deficit 表面赤字 dl_{iMhF&E  
apparent financial solvency 表面偿债能力 Ch7Egz l7?  
apparent partner 表面合伙人 vlu $!4I  
application for personal assessment 个人入息课税申请书 -Uri|^t  
application of fund 资金应用 OT;cfkf7  
application to release as liquidator and to destruct the books of accounts and documents Q-(Dk?z{  
申请免除清盘人职务及毁灭帐簿与文件 <XvYa{t]{  
appointed actuary 委任精算师 C38%H  
appointed auditor 委任核数师;委任审计师 9qre|AA  
appointed trustee 委任的受托人 26 ?23J ;  
appointer 委任人 vf N#NY6  
apportioned pro rata 按比例分摊 Z}+yI,  
apportionment 分配;分摊 >D~w}z/fk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R:f7LRF/\  
apportionment formula 分摊方程式 EX+,:l\^  
apportionment of estate duty 遗产税的分摊 YmgCl!r@  
appraisal 估价;评估 fnWsm4  
appreciable growth 可观增长 RG&6FRoq  
appreciable impact 显着影响 v8~YR'T0`V  
appreciable increase 可观增长 7`dY1.rq  
appreciation 增值;升值 8YKQIt K  
appreciation against other currencies 相对其他货币升值 3~<}bee5|q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iadkH]w  
appreciation tax 增值税 0;<OYbm3<  
appropriation 拨款;拨用;拨付 a:b^!H>#  
appropriation account 拨款帐目 <m]wi7  
Appropriation Bill 拨款法案 ;UpJ=?W  
appropriation-in-aid system 补助拨款办法 h)@InYwu7  
approved assets 核准资产 nvH|Ngg Q  
approved basket stock 认可一篮子证券 t%$@fjz  
approved budget 核准预算 t!t=|JNf{  
approved charitable donation 认可慈善捐款 L=g_@b   
approved charitable institution 认可慈善机构 L {qJ-ln:  
approved currency 核准货币;认可货币 !M^\f N1  
approved estimates 核准预算 .`J:xL%Z  
approved estimates of expenditure 核准开支预算 RHI&j~  
approved overseas insurer 核准海外保险人 3\+N`!  
approved overseas trust company 核准海外信托公司 l;0y-m1  
approved pooled investment fund 核准汇集投资基金 _Ex|f5+  
approved provident fund scheme 认可公积金计划 J*K<FFp3<  
approved provision 核准拨款 Ow)R|/e /  
approved redeemable share 核准可赎回股份 R&Ci/  
approved regional stock 认可地区性证券 .[(P  
approved retirement scheme 认可退休金计划 TVeJ6  
approved subordinated loan 核准附属贷款 q% E C  
arbitrage 套戥;套汇;套利 *<q4S(l  
arbitrageur 套戥者;套汇者 ]| WA#8_|  
arbitrary amount 临时款项 Y`^o7'Z2^P  
arrangement 措施;安排;协定 .CS v|:'1  
arrears 欠款 0H+c4IW  
arrears of pay 欠付薪酬 DY.58IHg1  
arrears of revenue 逾期未收税款;逾期未收的帐项 l{Er+)a  
articles of association 组织章程;组织细则;组织章程细则 u E.^w;~2=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _Wma\(3$  
ascertainment of profit 确定利润 +>#e=nH  
"Asia Clear" “亚洲结算系统” L[]BzsIv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Z Xb}R^O-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hVf^  
Asian Development Fund [ADF] 亚洲发展基金 3]`mQm E  
Asian dollar bond 亚洲美元债券 lD3)TAW@o  
Asian dollar market 亚洲美元市场 _z]v<,=3M  
Asian dollar rate 亚洲美元利率 2kJ!E@n7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }e2F{pQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 WsB3SFNG  
asked price 沽盘;喊价;索价;卖方报价 ^1VbH3M  
assessable income 应评税入息 e1uMR-Q  
assessable loss 应评税亏损 Pb4q`!  
assessable profit 应评税利润 M=[th  
assessable value 应评税值 QiU_hz6?v  
assessed profit 估定利润 r0Z+ RB^I  
assessed value 经评估价值 =YHt9fb$c  
assessment 评税;评定;估价;评税单 j ug'g  
assessment number 评税编号;估价编号 j+Zt.KXjT  
assessment of additional tax 补加税评税 %)JRbX<c  
assessment of performance 业绩评估;实绩评价 Nf5WQTa4  
Assessor 评税主任 GoD ?KC  
asset price bubbles 资产价格泡沫 m^A]+G#/  
asset-backed securities 具资产保证的证券 )Mi'(C;  
assets accretion 资产增值 ` FxtLG,F  
assets and liabilities 资产与负债 U`1l8'W}:#  
assets betterment statement 资产递增表;资产改进表 4+Ti7p06&\  
assets lending 实物放款;有抵押贷款 blp=Hk  
assets of the company passing on the death 死者去世时转移的公司资产 BKZ v9  
assets pledged as security for liabilities 用作负债抵押的资产 ,R~eY?{a  
assets portfolio 资产投资组合 .YC;zn^  
assets price 资产价格 d$[8w/5Of  
assets quality 资产质素  (YrR8  
assets realization 资产变现 kwF]TO S  
assets refinancing arrangement 资产再集资安排 4>_d3_1sn  
assets securitization 资产证券化 /RqhykgZ  
assets situated outside Hong Kong 在香港以外地方的资产 l5HWZs^  
assets stripping 削减资产;拆卖资产 HlRAD|]\  
assets value 资产值 oLP]N$'#  
assignee 承让人 O9*p0%ug  
assignment 转让;转让书;转让契 `p1DaV  
assignment of interest 权益转让 :x+ig5  
assignment of letters patent and trade mark 专利证书及商标转让 <m1sSghg  
assignment of property 物业转让;物业转让书 e?=elN  
assignment right 转让权 n;qz^HXEJ  
assignor 转让人 !-RwB@\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !7c'<[+Hm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |[ocyUsxX  
associate member 附属会员 `j:M)2:*y  
associated body corporate 相联法人团体 W>:kq_gT  
associated company 相联公司;联属公司 }$:#+ (17  
associated corporation 相联法团 u<kD}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9v$qrM`8  
公认会计师公会〔英国〕 <soj&f+  
Association of Futures Exchange Brokers 香港期货经纪协会 A8!Ed$@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k9&@(G[K3  
association of underwriters 承保人组织 )UP8#|$#T  
assumption of control 接管 )-q\aX$])  
assurance 担保;保险;转易;转易书 c _mq  
assurance of interest 权益的转易 iokPmV  
at 19XX price 按一九XX年价格计算 J[r^T&o  
at a discount 按赔价计算;按贴水价格计算;打折扣 <A{y($  
at a premium 按溢价计算;按升水价格计算 pn s+y  
at call 通知付款;按通知 :MBS>owR  
at constant market price 按固定市价计算 }9=2g`2Q  
at constant price 按固定价格计算 iD`k"\>9  
at cost 按成本计算 B.6`cM^  
at current market price 按当时市价计算;按现时市价计算 phS>T  
at current price 按当时价格计算;按现时价格计算 3SFg#  
at factor cost 按要素成本计算;按生产要素成本计算 xKb"p4k9d  
at money-of-the-day price 按付款当日价格计算 H|K("AVP:  
at or better 按指定或较佳价位〔买卖指令〕 M8zE3;5  
at par 按面值计算;平价 gD1+]am  
at sight 见票即付 cUsL 6y  
at the close 按收市盘 8T7f[?  
at the opening 按开市盘 G h=<0WaF=  
attestation 见证;见证条款 ?} X}#  
at-the-money option 平价期权 kXEtuO5FUM  
attorney 受权人;受托代表人 7t3X`db  
attornment 新拥有人承认书 ^r4|{  
attributable profit 可归属利润 iN`6xkY  
attributable share value 可归属股份价值 VWD.J  
Auckland Stock Exchange 奥克兰证券交易所 FT4l$g7"  
auction 拍卖 ~$*`cO  
auctioneer 拍卖商 >[8#hSk  
audit 审计;核数 S\b K+  
Audit Commission 审计署 niQcvnT4b  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *;P2+cE>H3  
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〕 /.2qWQH  
audit review 帐目审查 j[H0SBKC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ge0Lb+<G  
audited account 审计帐目;经审计的帐目 =1/q)b,p)  
audited annual account 经审计的周年帐目 zv@bI~3~  
audited balance sheet 经审计的资产负债表 0# l#,Y6#I  
auditor 核数师;核数主任;审计师 J[6VBM.Y  
auditor's certificate 核数师证明书;审计师证明书 Ju4.@  
auditor's report 核数师报告;审计师报告 hk.yR1Y|  
Aussie bond 澳元债券 0+|>-b/%  
austerity budget 紧缩预算 u>m'FECXj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Otxa<M+"  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ysl9f1>%  
Australian Dollar [AUD] 澳元 }+_9"YQ:  
Australian Options Market 澳大利亚期权市场 {( dP  
Australian Securities Commission 澳洲证券事务监察委员会 44j,,k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]<q'U> N  
Australian Stock Exchange 澳大利亚证券交易所 7dHIW!OA  
Austrian Schilling [ATS] 奥地利先令 ,m:6qdN  
authentication 认证;鉴证 . v\PilF  
authority to purchase 委托购买证;委购书 S?2YJ l8B  
authorization 认可;核准;授权;授权书 I8Kb{[?q  
authorization by direction 指示授权 Bi XTC$Oi  
authorization by instruction 指令授权 M=6G:HHY  
authorization by warrant 令状授权 sNf +lga0  
authorization of unit trust 单位信托的认可 >+SZd7p  
authorized agent 指定代理人 >"b[r  
authorized capital 法定资本 %}ixgs7*c0  
authorized clerk 出市员 0:#7M}U  
authorized dealer 认可交易商 ZHcONYAr  
authorized financial institution 认可财务机构 Y.X4*B  
authorized fund 认可基金 DiR'p`b~  
authorized fund house 获授权的基金公司;认可基金公司 <uC<GDO  
authorized institution 认可机构 ~ttKI4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @C07k^j=U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ",QPb3  
authorized insurer 获授权保险人;获认可承保人 >HX)MwAP  
authorized investment 特准投资项目 3AvcJ1  
authorized person 获授权人 fRFYJFc n  
authorized representative 获授权代表 "5h_8k~sQ  
authorized share capital 法定股本 @ce3%`c_  
automated quotation system 自动报价系统 CZ2iJy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oAaf)?8  
自动交易系统〔香港期货交易所有限公司〕 ^9s"FdB]24  
automatic adjustment mechanism 自动调整机制 ~Zu}M>-^c,  
automatic adjustment system 自动调整系统 ;&q]X]bJ  
Automatic Clearing House 自动票据交换所 Ym`1<2mq\  
automatic exchange rates accumulation system 自动化汇率累集系统 W}?s^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2$3kKY6$e  
automatic teller machine [ATM] 自动柜员机 ]Cr]Pvab{  
autopay 自动转帐 %pqL-G  
available assets 可用资产 /xJY7yF  
available fiscal reserve 现存财政储备 Uqr{,-]5v  
available profit 可用利润 Q<C@KBiVE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 VT Vm7l  
average 平均;平均数;海损 9GaL0OWo  
average basic salary 平均基本薪金 OSj%1KL  
average consumer expenditure 平均消费开支;一般消费开支 m3B \)2B  
average cost 平均成本 h)P]gT0f/  
average cost of land production 增辟土地平均成本 v/x*]c!"`  
average daily turnover 平均每日成交额 zaBG=  
average daily wage rate 平均每日工资率 ^ISQ{M#_  
average expenditure pattern 平均开支模式 _Po#ZGm~  
average growth rate 平均增长率 !bieo'c  
average net fixed assets 固定资产平均净值 8| Sba<d  
average of relatives 相对价格平均数 ZRUh/<\[  
average price 平均价格 [C2kK *JZ  
average propensity to consume 平均消费倾向;一般消费倾向 }pt-q[s>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 J7_8$B-j7  
average rate 平均率 c9|I4=_K  
average revenue 平均收入;平均收益 zQn//7#-G  
average stock 平均库存;平均存货 Ae.]F)w_\  
average yearly rent 平均年租 `P#8(GU  
avoidance of double taxation 避免双重课税 dbg|V oNf  
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 HuK Aj  
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