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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: 56o(gCj?y  
A share A股;甲类股份 UMUG~P&@  
abatement of tax 减税;减扣免税额 TrPw*4h 9s  
ABN AMRO Bank N.V. 荷兰银行 WeZ?L|&%w0  
above-the-line expenditure 线上项目支出;经常预算支出 2Q=I`H _  
above-the-line receipt 线上项目收入;经常预算收入 `l2h65\  
ABSA Asia Limited 南非联合亚洲有限公司 >t#5eT`_ w  
absolute change 绝对数值变更 dk/f_m  
absolute expenditure 实际开支 ;oCSKY4  
absolute guideline figure 绝对准则数字 |_njN  
absolute interest 绝对权益 #$X _,+<HZ  
absolute order of discharge 绝对破产解除令 uA4x xY  
absolute profit margin 绝对利润幅度 muAgsH$/  
absolute value 实值;绝对值 =O%'qUj`q  
absolutely vested interest 绝对既得权益 BEtFFi6ot  
absorbed cost 已吸收成本;已分摊成本 @.)WS\Cv#E  
absorption 吸收;分摊;合并 FQBE1h@k0u  
absorption rate 吸收率;摊配率;分摊率 ',Y`\X  
ACB Finance Limited 亚洲商业财务有限公司 BdrYc^?JL]  
acceptable form of reciprocity 合理的互惠条件 (<2!^v0.M  
acceptable rate 适当利率;适当汇率 xc}kDpF=g  
acceptance agreement 承兑协议 f|6 Y  
acceptance for honour 参加承兑 J\Db8O-/x4  
acceptor 承兑人;接受人;受票人 ^P|Zze zwU  
acceptor for honour 参加承兑人 } _=h]|6t  
accident insurance 意外保险 NY?pvb  
Accident Insurance Association of Hong Kong 香港意外保险公会 'i <%kL@  
accident insurance scheme 意外保险计划 &'k:?@J[  
accident year basis 意外年度基准 ,Cd4Q7T  
accommodation 通融;贷款 O1Ynl` }  
accommodation bill 通融票据;空头票据 }Gva=N:  
accommodation party 汇票代发人 h0] bIT{  
account balance 帐户余额;帐户结余 \ [bJ@f*."  
account book 帐簿 mWF\h>]|.  
account collected in advance 预收款项 {8 #  
account current book 往来帐簿 |G)P I`BH  
account of after-acquired property 事后取得的财产报告 ;b}cn!U]  
account of defaulter 拖欠帐目 )>tT ""yEl  
account payable 应付帐款 Lb#PiTJI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -H F1c  
account receivable 应收帐款 `-MCI)Fq_R  
account receivable report 应收帐款报表 &D91bT+L  
account statement 结单;帐单;会计财务报表 y[ZVi5) ,  
account title 帐户名称;会计科目 ,zEPdhTX  
accountant's report 会计师报告 T_[5 ZYy  
Accountant's Report Rules 会计师报告规则 RR2M+vQ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 JmC2buO  
Accounting Arrangements 《会计安排》 dDA,Ps  
accounting basis 会计基础 ]?T,J+S  
accounting by Official Receiver 破产管理署署长呈交的帐目 YpgO]\/w  
Accounting Circular 《会计通告》 E~c>j<'-"<  
accounting class 会计类别 tn;Uaw  
accounting date 记帐日期;会计结算日期 8=)9ZjfD  
accounting for money 款项核算 _\<TjGtG  
Accounting Officer 会计主任 ;6$W-W _  
accounting period 会计报告期;会计期 uSJLIb  
accounting policy 会计政策;会计方针 ^HU>fkSk  
accounting practice 会计惯例 CF6qEG6  
accounting principle 会计准则 :Wihb#TO)  
accounting record 会计记录 7^;-[? l  
accounting report 会计报告 $9h^tP'CV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s<;{q+1#  
Accounting Society of China 中国会计学会 cv;2zq=T  
accounting statement 会计报表 YZAQt* x  
accounting system 会计制度;会计系统 <qVOd.9c  
accounting transaction 会计事项;帐务交易 b/_u\R ]-'  
accounting treatment 会计处理 kzVK%[/  
accounting year 会计年度 &oE'|^G  
accretion 增值;添加 p+228K ;H  
accrual 应计项目;应累算数目 .l,]yWwfK  
accrual basis 应计制;权责发生制 =QIu3%&  
accrual basis accounting 应计制会计;权责发生制会计 *x_e] /}  
accrue 应累算;应计 )X3 |[4R  
accrued benefit 应累算利益 ]@m`bs_6  
accrued charges 应计费用 #\ECQF  
accrued cumulative preference share dividend 应累算的累积优先股股息 7Y)i>[u3  
accrued expenses 应累算费用 V/xjI<,  
accrued interest payable 应付利息;应计未付利息 Bjh8uW G  
accrued interest receivable 应收利息;应计未收利息 1)5/a5  
accrued right 累算权益 ju!V1ky  
accruing profit 应累算的利润 G.r =fNP  
accumulated fiscal reserve 累积财政储备 w4FYd  
accumulated profit 累积利润;滚存溢利 IH`7ou{  
accumulated reserve 累积储备 <E:_9#Z0sc  
accumulation of surplus income 累积收益盈余 R[kF(C&  
acquired assets 既得资产 &UVqF o  
acquisition 收购;购置;取得 _$/Bt?h  
acquisition cost 购置成本 Nxt`5kSx=  
acquisition expenses 购置费用 Uu|2!}^T  
acquisition of 100% interest 收购全部股权 4b+_|kYb  
acquisition of control 取得控制权 VR'zm\< D  
acquisition of fixed assets 购置固定资产 x_9#:_S'  
acquisition of shell “买壳” ltyhYPS  
acquisition price 收购价 \p%D;g+c  
act of God 天灾 )=cJW(nfP  
acting partner 执事合伙人 o=-Af|#b  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Rp!"c  
active partner 积极参与的合伙人 !}5+hj!6  
active trading 交投活跃 h7 mk<  
actual circulation 实际流通 'J)9#  
actual cost 实际成本 ,4k3C#!. i  
actual expenditure 实际开支;实际支出 @vL0gzE?nB  
actual income 实际入息;实际收入;实际收益 y4VO\N!  
actual market 现货市场 VtMnLF Mw  
actual price 现货价;实际价格 $ nMx#~>a  
actual profit 实际利润 r?|(t?  
actual quotation 实盘;实际价位;实际报价 g-H,*^g+  
actual year basis 按实际年度计算 QVah4wFL*.  
actuals 实货 b~{nS,_Rn  
actuarial investigation 精算调查 :UX8^+bfZ  
actuarial principle 精算原则 *,)1Dcv(  
actuarial report 精算师报告 {{)pb>E  
Actuarial Society of Hong Kong 香港精算学会 M,cz7,  
actuarial valuation 精算师估值 5=fS^]- F  
actuary 精算师 )(rr1^Xer  
ad referendum agreement 暂定协议;有待覆核的协定 D&=+PAX  
ad valorem duty 从价税;按值征税 X5(oL  
ad valorem duty system 从价税制 ><$V:nsEO  
ad valorem fee 从价费 <<V"4 C2  
ad valorem tariff 从价关税 '3~m},0  
additional allowance 额外免税额 O|+$ 9#,  
additional amount for unexpired risk 未过期风险的额外款额 VbNN1'a-  
additional assessable profit 补加应评税利润 e(FT4KD~  
additional assessment 补加评税 -X3CrW  
additional commitment 额外承担 k8i0`VY5Y  
additional commitment vote 额外承担拨款 t0za%q!fK<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^5)=) xVF  
additional dependent parent allowance 供养父母额外免税额 =BbXSwv'(  
additional provision 额外拨款 a/3yn9`sQ  
additional stamp duty 附加印花税 "yl6WG# J  
additional tax 补加税罚款;补加税款 >jnx2$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :;IZ|hU  
adjudged bankrupt 被裁定破产 lanU)+U.  
adjudicated bankrupt 裁定破产人 I}|E_U1Qj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9ph>4u(R  
adjudication of bankruptcy 裁定破产;宣告破产 W e*uZ?+  
adjudication of insolvency 裁定无力偿还债务 $@w ,9J\  
adjusted actual 经调整的实数;调整后的实数 ^E)8Sb9t  
adjusted current assets 经调整的流动资产;调整后的流动资产 Galh _;=  
adjusted figure 经调整的数字;调整后的数额 m|;gl|dTB  
adjusted liabilities 经调整的负债;调整后的负债 m8eoD{  
adjusted loss 经调整的亏损;调整后的亏损 ;iQw2XhT  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 y-S23B(  
adjusted profit 经调整的利润;调整后的利润 \?|^w.  
adjusted surplus 经调整的盈余额;调整后的盈余额 0g Hd{H=  
adjusted value 经调整的价值;调整后的价值 @i#=1)Ze  
adjustment 调整;修订;理算〔保险〕 yTNHM_P  
adjustment centre 调剂中心 IsVR4t]  
adjustment lag 调整过程的时间差距;调整时差 YS<KyTb"  
adjustment mechanism 调整机制 }9N-2]  
adjustment of loss 亏损调整 W"\+jHF"  
adjustment process 调整过程;调整程序 of >  
adjustment range 调整幅度 =L;g:hc<  
administered exchange rate 受管制汇率 7mn&w$MS4:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sQ&<cBs2  
administration expenses 行政费用 C0khG9,BL  
administration fee 手续费;行政费 7W+{U0 2O  
administration in bankruptcy 破产管理 :G=ol2Q  
administration order 遗产管理令 e&K7n@  
administrator 管理人;遗产管理人 r1z+yx  
administrator of the estate 遗产管理人 m:k;?p:x  
admission of debt 债项承认书 *g9VI;X  
admission of proof 接纳债权证明 R:+?<U&  
advance 放贷款项;垫付款项;预支款项;预付款项 32pPeYxB!-  
advance account 暂支帐目;预付款帐户 bxWzm|  
advance compensation 预付补偿金 @RCZ![XYWg  
advance from shareholder 股东垫款 1\AcceJ|(w  
advance pending reimbursement 预支以待日后付还 _`Y%Y6O1/  
advanced economy 先进经济体系 1c*:" k  
advancement 预付;预付财产 twt's,dO  
advances warrant 垫款令 P057]cAat<  
advancing 贷出 ;y)3/46S  
adverse balance 逆差 <-gGm=R_$  
adverse exchange 逆汇 V0*MY{x#S  
advertisement addressed to shareholders 在报章刊登的致股东通告 KI].T+I  
advice for collection 托收通知书 !Q}Bz*Y  
advice of drawing 提款通知书;汇票通知书 3ly ]DTbz  
advice of payment 付款通知 >u|4490<0  
Advisory Committee [Securities and Futures Commission] Gz--C(  
谘询委员会〔证券及期货事务监察委员会〕 HcV,r,>e  
Advisory Committee on Diversification 经济多元化谘询委员会 &o&}5Aba9  
affidavit 誓章;遗产申报誓章 J<9}) m  
affidavit of no receipt 述明无收款的誓章 #%/Jr 52<  
affiliate 联号;联营公司;附属公司 mi@uX@ #  
affiliated company 附属公司;联号;联营公司 iszVM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  feM(  
affordability 负担能力 07\]8^/G  
African Development Bank [AfDB] 非洲开发银行 bn=7$Ax  
after-acquired property 事后取得的财产 f:AfMf>m  
after-hours dealing 市后交易 X|4Kdi.r@  
after-tax profit 税后盈利;税后利润;税后溢利 B->oTC`5  
agency agreement 代理协议 J/rF4=j%xy  
agency expenses 代理机构的开支 <"S`ZOn  
agency fee 代理费 j9}.U \  
Agency Law 《代理法》 BFqM6_/J  
agent 代理人;承销人 61sEeM  
agent of company 公司代理人 /N")uuv  
agent's fee 代理人费;经纪费 @HY P_hR  
aggregate 总计;总数;总体数字 kk OjAp{<t  
aggregate amount 总款额;总额 MRHRa  
aggregate assets and liabilities 总体资产与负债 n<eK\ w  
aggregate at constant price 按固定价格计算的总体数字 6I|9@~!y[  
aggregate demand 总需求 f %P#.  
aggregate gross position 总持仓量 w;kiH+&  
aggregate limit 总限额 >#`{(^  
aggregate of salaries tax 合计薪俸税 z)R\WFBW  
aggregate performance 总体表现;总体业绩 gEmsPk,  
aggregate supply 总体供应 s -F3(mc(  
aggregate surplus 总盈余 -AQ 7Bd  
aggregate total 整体总额 M(ie1Ju  
aggregate value 总值;合计价值 G*-7}7OAs  
aggregated basis 合计基准 BDX>J3h  
aggregated net chargeable income 合计应课税入息实额 UI wTf2B  
aggregation 合并计算;合计;总和 /<J5?H  
aggregation of incomes of husband and wife 夫妇入息合并计算 (m')dSZ  
aggregation of property 财产的总和 #?Ob->v  
agio 差价;贴水 f J%A_N}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VK|$SY(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment LX(`@-<DH  
《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》 }!WuJz"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kZcGe*  
《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》 N0YJ'.=8,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment awLSY:JI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 GwG(?_I"  
agreement for a settlement 授产协议 MEtKFC|p  
agreement for assignment 转让协议 ]XWtw21I1  
agreement for sale 售卖协议;买卖协议 D/z*F8'c  
agreement for sale and purchase 买卖协议 &}0#(Fa`  
agreement for the payment of interest 支付利息协议 ph3dm\U.  
agreement for the repayment of money 还款协议 C2L=i3R  
agreement of reinsurance 再保险协议 JycC\s+%E  
Agricultural Bank of China 中国农业银行 DRRy5+,I  
air passenger departure tax 飞机乘客离境税 }9Q<<a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &hWYw+yH\  
airport tax 机场税 Q:]v4 /MT  
alcohol duty 酒精税 }dEf |6_  
alienation 让与;让渡;转让 Slp_o\s$@  
alimony 生活费;赡养费 (cp$poo  
All Ordinaries Index [AOI] 所有普通股指数 QD 0p  
all risks 全险;综合险 iP?lP= M  
All Sales Record for Stock Market 《股票市场成交报告》 7V"Jfh4_  
Allied Capital Resources Limited 新联财务有限公司 H$,wg!kY!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~S0T+4$  
allocation letter 拨款信件 l i%8X.  
allocation of fund 分配款项;预留款项 \'B%lXh  
allocation of profit 利润分配;溢利分配 $ \ I|6[P  
allocation warrant 拨款令 i>=y3x"  
allotment 分配;配股 C1-Jj_XQ.  
allotment notice 股份配售通知;配股通知 nd h\+7  
allotment of shares 股份分配 pQ`S%]k.<  
allowable 可获宽免;免税的 't475?bY  
allowable business loss 可扣除的营业亏损 I.1(qbPkF+  
allowable expenses 可扣税的支出 @[;$R@M_3  
allowance 免税额;津贴;备抵;准备金 OuB [[L  
allowance for debts 债项的免税额 1+ V<-I@{  
allowance for depreciation by wear and tear 耗损折旧免税额 k[1w] l8  
allowance for funeral expenses 殡殓费的免税额 {dvsZJj  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .Txwp?};  
allowance for repairs and outgoings 修葺及支出方面的免税额 X- SR0x  
allowance to debtor 给债务人的津贴 ,(kaC.Em  
alteration of capital 资本更改 #aadnbf  
alternate trustee 候补受托人 bFfDaO<k  
amalgamation 合并 Rts}y:44  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UJ&gm_M+kL  
ambit of charges 征税范围;收费范围 %vU*4mH  
amended valuation 经修订的估值 x' 3kHw  
American Commodities Exchange 美国商品交易所 %;O# y3,  
American Express Bank Limited 美国运通银行 okBaQH2lUl  
American Stock Exchange 美国证券交易所 B,A\/%<  
amortization 摊销 rTeADu_vf  
amount due from banks 存放银行同业的款项 "':SWKuMx  
amount due from banks abroad 存放海外银行同业的款项 (U*Zz+ R   
amount due from holding companies 控股公司欠款 J*qo3aJjE  
amount due from local banks 存放本港银行同业的款项 / KKA/  
amount due to banks 银行同业的存款 f'u[G?C  
amount due to banks abroad 海外银行同业的存款 ^>h2.A J  
amount due to holding companies 控股公司存款 21~~=+)X  
amount due to local banks 本港银行同业的存款 .1[pO_  
amount due to outport banks 外埠银行同业的存款 I! ~3xZ  
amount for note issue 发行纸币的款额 QaAMiCZFR  
amount of bond 担保契据的款额 XK yW  
amount of consideration 代价款额 (FOJHjtkM  
amount of contribution 供款数额 :;o?d&C  
amount of indebtedness 负债款额 tsf !Q  
amount of principal of the loan 贷款本金额 a&gf0g;@I  
amount of rates chargeable 应征差饷数额 D^w<V%] .  
amount of share capital 股本额 2/l4,x  
amount of sums assured 承保款额 {G _|gs  
amount of variation 变动幅度 vtTXs]>  
amount of vote 拨款数额 D 6F /9|  
amount payable 应付款额 w M#q [m;  
amount receivable 应收款额 _;k))K^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Le,+jm  
analysis 分析 L%f$ &  
ancillary risk 附属风险 `e+eL*rZ~  
annual account 周年帐目;周年帐目报表;年度决算;年结 9`DY6qfly  
annual accounting date 年结日期 [Ny'vAHOj  
annual allowance 每年免税额;年积金;年度津贴;年津 Z DnAzAR  
annual balance 年度余额 5K|s]Y;  
annual disposable income 每年可动用收入 `,6^eLU  
annual estimates 周年预算 )h;zH,DA[3  
annual fee 年费 &0J/V>k  
annual general meeting 周年大会 6X$iTJ[\x  
annual growth rate 年增率;每年增长率 fq0[7Yb  
annual long-term supplement 长期个案每年补助金 \V9);KAOj  
annual pensionable emolument 可供计算退休金的年薪 -257g;  
annual report 年报 3$kElq[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bt?)ryu  
annual return 周年报表;周年申报表;每年报税表格 ~;nW+S$o  
Annual Return Rules 《周年报表规则》 [,mcvO;  
annual review of consumer prices 每年消费物价回顾 +Z%8X!Q  
annual roll-forward basis 逐年延展方式 "z|%V/2b3  
annual salary 年薪 )auuk<  
annual statement 年度报表;年度决算表 f8 L3+u  
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 zuBfkW95+  
annuitant 年金受益人 9;EY3[N  
annuity 年金 Z/I`XPmk  
annuity contract 年金合约 R]_fe4Y0  
annuity on human life 人寿年金 hFt~7R  
antecedent debt 先前的债项 2pAshw1G  
ante-dated cheque 倒填日期支票 QEl~uhc3  
anticipated expenditure 预期开支 .y~~[QF}8  
anticipated net profit 预期纯利 "RsH'`  
anticipated revenue 预期收入 yykyvy  
anti-inflation measure 反通货膨胀措施 7:&a,nU  
anti-inflationary stance 反通货膨胀立场 8R.`*  
apparent deficit 表面赤字 D{s4Bo-  
apparent financial solvency 表面偿债能力 3S1`av(tD  
apparent partner 表面合伙人 OGU#%5"<  
application for personal assessment 个人入息课税申请书 lV2MRxI  
application of fund 资金应用 )1]LoEdm`  
application to release as liquidator and to destruct the books of accounts and documents h3kBNBI )  
申请免除清盘人职务及毁灭帐簿与文件 =|bW >y  
appointed actuary 委任精算师 eR5+1b  
appointed auditor 委任核数师;委任审计师 nB86oQ/S  
appointed trustee 委任的受托人 & A@ !g  
appointer 委任人 m{sch`bP  
apportioned pro rata 按比例分摊 , MU9p*  
apportionment 分配;分摊 ^->vUf7PX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !<MW*7P=  
apportionment formula 分摊方程式 =DXvt5G  
apportionment of estate duty 遗产税的分摊 IctLhYZ  
appraisal 估价;评估 dLTA21b#  
appreciable growth 可观增长 DX#F]8bWl  
appreciable impact 显着影响 %q,^A+=  
appreciable increase 可观增长 j~rarR@NB)  
appreciation 增值;升值 }sS1 p6z  
appreciation against other currencies 相对其他货币升值 WjMP]ND#c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f= l*+QY8f  
appreciation tax 增值税 U*em)/9  
appropriation 拨款;拨用;拨付 Voc&T+A m  
appropriation account 拨款帐目 9 TW  
Appropriation Bill 拨款法案 TVFxEV7Fx  
appropriation-in-aid system 补助拨款办法 ;:pd/\<  
approved assets 核准资产 ;={Z Bx  
approved basket stock 认可一篮子证券 WWYG>C[  
approved budget 核准预算 9<I;9.1S?^  
approved charitable donation 认可慈善捐款 6u v'{  
approved charitable institution 认可慈善机构 &g-uQBQI#  
approved currency 核准货币;认可货币 $Uxg$pqO  
approved estimates 核准预算 T2MX_rt#D  
approved estimates of expenditure 核准开支预算 {p@uj_pS  
approved overseas insurer 核准海外保险人 H0i\#)Xs  
approved overseas trust company 核准海外信托公司 ) BLoj:gYn  
approved pooled investment fund 核准汇集投资基金 &;k`3`MC~w  
approved provident fund scheme 认可公积金计划 V/7?]?!xu  
approved provision 核准拨款 prg8Iq'w  
approved redeemable share 核准可赎回股份 dbLxm!;(  
approved regional stock 认可地区性证券 I Ux svW+  
approved retirement scheme 认可退休金计划 b(H) 8#C  
approved subordinated loan 核准附属贷款 q! U'DDEP  
arbitrage 套戥;套汇;套利 7?JcB?G4  
arbitrageur 套戥者;套汇者 }D eW2Jp  
arbitrary amount 临时款项 j>OB<4?.+  
arrangement 措施;安排;协定 /I&b5Vp  
arrears 欠款 8RR6f98FF  
arrears of pay 欠付薪酬 iP~dH/B|v  
arrears of revenue 逾期未收税款;逾期未收的帐项 >w=xGb7  
articles of association 组织章程;组织细则;组织章程细则 D?"TcA  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }~28UXb23  
ascertainment of profit 确定利润 >xE{& ):  
"Asia Clear" “亚洲结算系统” /1q] D8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mD p|EXN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z;JZ<vEt92  
Asian Development Fund [ADF] 亚洲发展基金 ;i><03  
Asian dollar bond 亚洲美元债券 emI]'{_G  
Asian dollar market 亚洲美元市场 7eg//mL"6  
Asian dollar rate 亚洲美元利率 4';tMiz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >, }m=X8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K06/ D!RD4  
asked price 沽盘;喊价;索价;卖方报价 @*c ) s_  
assessable income 应评税入息 L"6@3  
assessable loss 应评税亏损 kY6))9 O  
assessable profit 应评税利润 -m~[z  
assessable value 应评税值 e?D,=A4mV"  
assessed profit 估定利润 %C[ ;&  
assessed value 经评估价值 &j7l#Urq  
assessment 评税;评定;估价;评税单 ai ,Mez  
assessment number 评税编号;估价编号 ]jzINaMav  
assessment of additional tax 补加税评税 6gfdXVN5  
assessment of performance 业绩评估;实绩评价 c!%:f^7g  
Assessor 评税主任 S&P5##.u`  
asset price bubbles 资产价格泡沫 1xo<V5  
asset-backed securities 具资产保证的证券 %R{clbbbn  
assets accretion 资产增值 -h8!O+7 .  
assets and liabilities 资产与负债 }?Y+GT"E  
assets betterment statement 资产递增表;资产改进表 VmB/X))   
assets lending 实物放款;有抵押贷款 (IR'~ :W  
assets of the company passing on the death 死者去世时转移的公司资产 k|7XC@i]%  
assets pledged as security for liabilities 用作负债抵押的资产 'm=9&?0S  
assets portfolio 资产投资组合 r8 M/E lbk  
assets price 资产价格 $*H>n!&  
assets quality 资产质素 LHWh-h(s  
assets realization 资产变现 EF{_-FXY  
assets refinancing arrangement 资产再集资安排 -3r&O:  
assets securitization 资产证券化 !lF|90=  
assets situated outside Hong Kong 在香港以外地方的资产 6X:- Z 3  
assets stripping 削减资产;拆卖资产 #| 8!0]n'  
assets value 资产值 Sk$ XC  
assignee 承让人 dR_hPBn/@  
assignment 转让;转让书;转让契 w`VmN}pR  
assignment of interest 权益转让 y o[!q|z  
assignment of letters patent and trade mark 专利证书及商标转让 |[TH ~ o  
assignment of property 物业转让;物业转让书 sh?Dxodp9  
assignment right 转让权 x9HA^Rj4-  
assignor 转让人 &w3LMOT  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 T+2I:W%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~4*9w3t   
associate member 附属会员 q6{%vd  
associated body corporate 相联法人团体 )x"Z$jIs  
associated company 相联公司;联属公司 GKPqBi[rO  
associated corporation 相联法团 /kVy#sT|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?lU]J]  
公认会计师公会〔英国〕 ?kb\%pcK  
Association of Futures Exchange Brokers 香港期货经纪协会 ^\mN<z(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >|7&hj$  
association of underwriters 承保人组织 zT~ GBC-IX  
assumption of control 接管 1)NX;CN  
assurance 担保;保险;转易;转易书 (vjQF$Hp  
assurance of interest 权益的转易 7w{`f)~  
at 19XX price 按一九XX年价格计算 *(d^ k;  
at a discount 按赔价计算;按贴水价格计算;打折扣 &^9>h/-XT  
at a premium 按溢价计算;按升水价格计算 M)EUR0>8  
at call 通知付款;按通知 9&'Mb[C`"  
at constant market price 按固定市价计算 v(4C?vxhG  
at constant price 按固定价格计算 ( L RX  
at cost 按成本计算 gpr];lgS  
at current market price 按当时市价计算;按现时市价计算 Hv0sl+  
at current price 按当时价格计算;按现时价格计算 p9_45u`u2  
at factor cost 按要素成本计算;按生产要素成本计算 A Sy7")5  
at money-of-the-day price 按付款当日价格计算 zAB-kE\ )  
at or better 按指定或较佳价位〔买卖指令〕 [;5HI'px  
at par 按面值计算;平价 qg6Hk:^r  
at sight 见票即付 M7,|+W/RK  
at the close 按收市盘 +U%lWE%  
at the opening 按开市盘 _z m<[0(  
attestation 见证;见证条款 =$Q3!bJ  
at-the-money option 平价期权 xYt{=  
attorney 受权人;受托代表人 NM ~e  
attornment 新拥有人承认书 *vsOL 4I%  
attributable profit 可归属利润 B?Y%y@.  
attributable share value 可归属股份价值 o(~JZi k  
Auckland Stock Exchange 奥克兰证券交易所 P!YT{}  
auction 拍卖 G';oM;~/|  
auctioneer 拍卖商 ieS5*@^k  
audit 审计;核数 q}BQu@'H  
Audit Commission 审计署 ~w[zX4@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^Z:x poz,  
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〕 ;{Z2i%  
audit review 帐目审查 GJy,)EO6{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 PLo.q|%  
audited account 审计帐目;经审计的帐目 Cfz1\a&V{  
audited annual account 经审计的周年帐目 sQihyq6U;  
audited balance sheet 经审计的资产负债表 u{p\8v%7  
auditor 核数师;核数主任;审计师 "v*RY "5#  
auditor's certificate 核数师证明书;审计师证明书 "l +Jx|h\  
auditor's report 核数师报告;审计师报告 FT (EH  
Aussie bond 澳元债券 [V jd )%  
austerity budget 紧缩预算 y'yaCf  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ha8do^x  
Australia All Ordinaries Index 澳洲所有普通股票指数 -U/& 3  
Australian Dollar [AUD] 澳元 J;T_ 9  
Australian Options Market 澳大利亚期权市场 dnIBAe  
Australian Securities Commission 澳洲证券事务监察委员会 U;V. +onv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R?&S]?H  
Australian Stock Exchange 澳大利亚证券交易所 6/#= dv  
Austrian Schilling [ATS] 奥地利先令 [Q 2t,tQx  
authentication 认证;鉴证 Vj?.'(  
authority to purchase 委托购买证;委购书 Qn*c<:  
authorization 认可;核准;授权;授权书 T. ` %1S  
authorization by direction 指示授权 U5Ho? `<  
authorization by instruction 指令授权 !^"hYp`  
authorization by warrant 令状授权 Ugdm"  
authorization of unit trust 单位信托的认可 ~C!vfPC  
authorized agent 指定代理人 B|GJboQ  
authorized capital 法定资本 Cq(Xa-  
authorized clerk 出市员 7L-%5:1%  
authorized dealer 认可交易商 x6)   
authorized financial institution 认可财务机构 RXWjFv~/  
authorized fund 认可基金 e&0B4wVAQ  
authorized fund house 获授权的基金公司;认可基金公司 zw5~|<  
authorized institution 认可机构 Le3S;SY&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Aoo'i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W X\%FJ  
authorized insurer 获授权保险人;获认可承保人 )Y *?VqZn  
authorized investment 特准投资项目 *V"cu  
authorized person 获授权人 s~]nsqLt9p  
authorized representative 获授权代表 '}rDmt~  
authorized share capital 法定股本 $Jr`4s  
automated quotation system 自动报价系统 nO|S+S_9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zA"D0fr  
自动交易系统〔香港期货交易所有限公司〕 QOF;j#H^  
automatic adjustment mechanism 自动调整机制 M3t_!HP}!  
automatic adjustment system 自动调整系统 f`IgfJN  
Automatic Clearing House 自动票据交换所 "rKIXy  
automatic exchange rates accumulation system 自动化汇率累集系统 !<YRocQY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )$]+R?v  
automatic teller machine [ATM] 自动柜员机 } 1XLe  
autopay 自动转帐 j{;3+LCo*  
available assets 可用资产 >6kWmXK[  
available fiscal reserve 现存财政储备 3x=F  
available profit 可用利润 _E30t( _.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 k]>k1Mi=  
average 平均;平均数;海损 ;Q"F@v}18  
average basic salary 平均基本薪金 (%P* rl  
average consumer expenditure 平均消费开支;一般消费开支 `riv`+J{s  
average cost 平均成本  !gk\h  
average cost of land production 增辟土地平均成本 Fb``&-Qm:  
average daily turnover 平均每日成交额 ~.@fk}'R  
average daily wage rate 平均每日工资率 .nSupTyG  
average expenditure pattern 平均开支模式 Z956S$gS  
average growth rate 平均增长率 "=".ne  
average net fixed assets 固定资产平均净值 E%;'3Qykva  
average of relatives 相对价格平均数 &iGl)dDr  
average price 平均价格 H]!y |p  
average propensity to consume 平均消费倾向;一般消费倾向 9nG] .@ H  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $>h#|?*?  
average rate 平均率 gOWyV@  
average revenue 平均收入;平均收益 mhVoz0%1X  
average stock 平均库存;平均存货 @"/}Al  
average yearly rent 平均年租 KqSa"76R  
avoidance of double taxation 避免双重课税 P5d@-l%}  
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 7 IHD?pnZ  
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