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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: x nm!$ $W  
A share A股;甲类股份 qC aM]Y  
abatement of tax 减税;减扣免税额 dF/HKBJ  
ABN AMRO Bank N.V. 荷兰银行 =ADdfuKN  
above-the-line expenditure 线上项目支出;经常预算支出 L 2:N@TP  
above-the-line receipt 线上项目收入;经常预算收入 RTR@p =ck  
ABSA Asia Limited 南非联合亚洲有限公司 *yxn*B_xZ  
absolute change 绝对数值变更 5L8)w5   
absolute expenditure 实际开支  zL,B?  
absolute guideline figure 绝对准则数字 Us*"g{PQ  
absolute interest 绝对权益 ^|0>&sTHOH  
absolute order of discharge 绝对破产解除令 ?yqTLj  
absolute profit margin 绝对利润幅度 N N;'QiE  
absolute value 实值;绝对值 ]aF!0Fln~  
absolutely vested interest 绝对既得权益 79JU   
absorbed cost 已吸收成本;已分摊成本 f.&((z?rC  
absorption 吸收;分摊;合并 IJt8 * cw  
absorption rate 吸收率;摊配率;分摊率 d*{NAq'9X  
ACB Finance Limited 亚洲商业财务有限公司 V K)%Us-  
acceptable form of reciprocity 合理的互惠条件 o1(?j}:c|  
acceptable rate 适当利率;适当汇率 (jY -MF3  
acceptance agreement 承兑协议 ,:1_I`d>#X  
acceptance for honour 参加承兑 /Sag_[i  
acceptor 承兑人;接受人;受票人 bAa+MB#A  
acceptor for honour 参加承兑人 ^E3i]Oem  
accident insurance 意外保险 Y]R;>E5o|  
Accident Insurance Association of Hong Kong 香港意外保险公会 3l8k O  
accident insurance scheme 意外保险计划 :>'4@{'   
accident year basis 意外年度基准 n!K<g.tjW  
accommodation 通融;贷款  ,m-/R  
accommodation bill 通融票据;空头票据 8QYM/yAM  
accommodation party 汇票代发人 wpLC,  
account balance 帐户余额;帐户结余 )m7 Yo  
account book 帐簿 U1wsCH3+n  
account collected in advance 预收款项 *3>$ f.QU  
account current book 往来帐簿 Z-D4~?Tv  
account of after-acquired property 事后取得的财产报告 _;1H2o2f  
account of defaulter 拖欠帐目 C_JDQByfL  
account payable 应付帐款 O$Z<R:vVA  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (?7=$z!h  
account receivable 应收帐款 M(_1'2  
account receivable report 应收帐款报表 }.j09[<  
account statement 结单;帐单;会计财务报表 RC| t-(Z  
account title 帐户名称;会计科目 {tlt5p!4  
accountant's report 会计师报告 <!r0[bKz@  
Accountant's Report Rules 会计师报告规则 /Ky xOb)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 LT ZoO9O  
Accounting Arrangements 《会计安排》 &CEZ+\bA  
accounting basis 会计基础 "}jY;d#n  
accounting by Official Receiver 破产管理署署长呈交的帐目 =(x W7Pt~  
Accounting Circular 《会计通告》 z sZP\  
accounting class 会计类别 $stBB  
accounting date 记帐日期;会计结算日期 hn bF}AD  
accounting for money 款项核算 C/{tvY /o  
Accounting Officer 会计主任 eZ^-gk?  
accounting period 会计报告期;会计期 aF~ 0\XC  
accounting policy 会计政策;会计方针 {IlX@qWr  
accounting practice 会计惯例 `1eGsd,f  
accounting principle 会计准则 z` :uvEX0  
accounting record 会计记录 =U_WrY<F  
accounting report 会计报告 SqF9#&F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e(NpX_8  
Accounting Society of China 中国会计学会 rprtp5Cg  
accounting statement 会计报表 xxN=,p  
accounting system 会计制度;会计系统 wwtk6;8@  
accounting transaction 会计事项;帐务交易 mz~aSbb|  
accounting treatment 会计处理 [e:mRMi  
accounting year 会计年度 xxlYn9ke  
accretion 增值;添加 "$VqOSo  
accrual 应计项目;应累算数目 \!["U`\.K  
accrual basis 应计制;权责发生制 ARD&L$AX  
accrual basis accounting 应计制会计;权责发生制会计 ^Cs5A0xo#s  
accrue 应累算;应计 oq<n5  
accrued benefit 应累算利益 &Jr~ )o   
accrued charges 应计费用 `2M`;$~ 5  
accrued cumulative preference share dividend 应累算的累积优先股股息 +Xg]@IS-eg  
accrued expenses 应累算费用 h* to%N  
accrued interest payable 应付利息;应计未付利息 T!T6M6?  
accrued interest receivable 应收利息;应计未收利息 6] ~g*]T  
accrued right 累算权益 :$`"M#vMX  
accruing profit 应累算的利润 `]{/(pIgW;  
accumulated fiscal reserve 累积财政储备 !\0UEC  
accumulated profit 累积利润;滚存溢利 )aOPR|+  
accumulated reserve 累积储备 HktvUJ(Ii  
accumulation of surplus income 累积收益盈余 -|l^- Qf!  
acquired assets 既得资产 Q[+o\{ O  
acquisition 收购;购置;取得 x-:a5Kz!  
acquisition cost 购置成本 `zjEs8`'  
acquisition expenses 购置费用 ,c%>M^d  
acquisition of 100% interest 收购全部股权 7n1@m_7O  
acquisition of control 取得控制权 )K4A-9pC  
acquisition of fixed assets 购置固定资产 j(`L)/|O  
acquisition of shell “买壳” h7( R/Rf  
acquisition price 收购价 p)$DpNL% p  
act of God 天灾 i5>]$j1/  
acting partner 执事合伙人 F|3 =Cl  
active market 买卖活跃的市场;交投畅旺的市场;旺市 U/e$.K3v  
active partner 积极参与的合伙人 "1P>,\Sjg  
active trading 交投活跃 ]0VjVU-  
actual circulation 实际流通 ?~;8Y=O  
actual cost 实际成本 i9NUv3#  
actual expenditure 实际开支;实际支出 Wq+6`o  
actual income 实际入息;实际收入;实际收益 ctv=8SFv(  
actual market 现货市场 *)V1Sd#m  
actual price 现货价;实际价格 d8|bO#a%9  
actual profit 实际利润 (qDu|S3P  
actual quotation 实盘;实际价位;实际报价 p#~Dq(Q  
actual year basis 按实际年度计算 `@acQs;0  
actuals 实货 Qg\OJmv  
actuarial investigation 精算调查 Q.q'pJ-  
actuarial principle 精算原则 ccUq!1  
actuarial report 精算师报告 w!0`JPu  
Actuarial Society of Hong Kong 香港精算学会 }=':)?'-.  
actuarial valuation 精算师估值 v>2gx1F"?  
actuary 精算师 <mm. b  
ad referendum agreement 暂定协议;有待覆核的协定 <Ct b^4$  
ad valorem duty 从价税;按值征税 1CkBfK  
ad valorem duty system 从价税制 ] Fx9!S  
ad valorem fee 从价费 p*T`fOL  
ad valorem tariff 从价关税 t,*hxzD"  
additional allowance 额外免税额 Ut;, Z  
additional amount for unexpired risk 未过期风险的额外款额 )F\tU  
additional assessable profit 补加应评税利润 NArql  
additional assessment 补加评税 ?h;Zdv>`xz  
additional commitment 额外承担 $nB4Ie!WcR  
additional commitment vote 额外承担拨款 =tJ}itcJ'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZgN )sVJ  
additional dependent parent allowance 供养父母额外免税额 U*.Wx0QM  
additional provision 额外拨款 hJavi>374  
additional stamp duty 附加印花税 ;+%(@C51GE  
additional tax 补加税罚款;补加税款 9V]\,mD=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ,4bqjkX5q  
adjudged bankrupt 被裁定破产 Y<'T;@  
adjudicated bankrupt 裁定破产人  vO 85h  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 SjT8 eH #  
adjudication of bankruptcy 裁定破产;宣告破产 <1H bjR w  
adjudication of insolvency 裁定无力偿还债务 8Bvc# +B  
adjusted actual 经调整的实数;调整后的实数 ,)u\G(N  
adjusted current assets 经调整的流动资产;调整后的流动资产 2|xNT9RW  
adjusted figure 经调整的数字;调整后的数额 }H!l@  
adjusted liabilities 经调整的负债;调整后的负债 UN7>c0B  
adjusted loss 经调整的亏损;调整后的亏损 1gEeZ\B-&  
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 TA=VfA B  
adjusted profit 经调整的利润;调整后的利润 K&zp2V  
adjusted surplus 经调整的盈余额;调整后的盈余额 $ e<&7  
adjusted value 经调整的价值;调整后的价值 tta\.ic  
adjustment 调整;修订;理算〔保险〕 )z'LXy8  
adjustment centre 调剂中心 \,<5U F0  
adjustment lag 调整过程的时间差距;调整时差 ,J|8P{ZO  
adjustment mechanism 调整机制 i%m]<yElm  
adjustment of loss 亏损调整 A %iZ_h^  
adjustment process 调整过程;调整程序 VKW9Rn9Qg  
adjustment range 调整幅度 #HjiE  
administered exchange rate 受管制汇率 6Z:<?_p%7g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Yx4TUA$c'  
administration expenses 行政费用 J?d&+mt  
administration fee 手续费;行政费 o`hVI*D  
administration in bankruptcy 破产管理 3jMHe~.E<  
administration order 遗产管理令 }@ Nurs)%_  
administrator 管理人;遗产管理人 r+T@WvS%W  
administrator of the estate 遗产管理人 Ob:}@jj  
admission of debt 债项承认书 8lAs~c  
admission of proof 接纳债权证明 _^+z2m+ ~N  
advance 放贷款项;垫付款项;预支款项;预付款项 ?[ n{M  
advance account 暂支帐目;预付款帐户 %:bTOw[4r  
advance compensation 预付补偿金 vs3px1Xe#  
advance from shareholder 股东垫款 8]!%mrS  
advance pending reimbursement 预支以待日后付还 6%/@b`vZ  
advanced economy 先进经济体系 Bvke@|]kW  
advancement 预付;预付财产 F!FXZht$P  
advances warrant 垫款令 1bW[RK;GE  
advancing 贷出 =|)W#x9=  
adverse balance 逆差 N# o" W  
adverse exchange 逆汇 DA)mkp  
advertisement addressed to shareholders 在报章刊登的致股东通告 <ob+Ano$  
advice for collection 托收通知书 t{\,vI  
advice of drawing 提款通知书;汇票通知书 {ZiZ$itf  
advice of payment 付款通知 9C?;'  
Advisory Committee [Securities and Futures Commission] ZeVb< g  
谘询委员会〔证券及期货事务监察委员会〕 II !Nr{A  
Advisory Committee on Diversification 经济多元化谘询委员会 >j [> 0D  
affidavit 誓章;遗产申报誓章 YzTmXwuA5  
affidavit of no receipt 述明无收款的誓章 F`W8\u'db  
affiliate 联号;联营公司;附属公司 739J] M  
affiliated company 附属公司;联号;联营公司 E;[ANy4L  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 35}{dr  
affordability 负担能力 Y7QIFY's~  
African Development Bank [AfDB] 非洲开发银行 O>Y Xvu  
after-acquired property 事后取得的财产 dgb#PxOMH  
after-hours dealing 市后交易 Ho3$T  
after-tax profit 税后盈利;税后利润;税后溢利 'Xl[ y  
agency agreement 代理协议 9|Z25_sS  
agency expenses 代理机构的开支 1 J3h_z6/  
agency fee 代理费 gv7(-I  
Agency Law 《代理法》 k)VoDxMKK  
agent 代理人;承销人 k5]M~"  
agent of company 公司代理人 ich\`j[i  
agent's fee 代理人费;经纪费 cR 0+`&  
aggregate 总计;总数;总体数字 K OZHz`1!  
aggregate amount 总款额;总额 {fi:]|<1h  
aggregate assets and liabilities 总体资产与负债 W'f{u&<  
aggregate at constant price 按固定价格计算的总体数字 Ey5E1$w%&  
aggregate demand 总需求 !}u'%  
aggregate gross position 总持仓量 crV2T  
aggregate limit 总限额 iHKWz)0  
aggregate of salaries tax 合计薪俸税 ^j"*-)R  
aggregate performance 总体表现;总体业绩 m2!y;)F0  
aggregate supply 总体供应 gwvy$H   
aggregate surplus 总盈余 dA;f`Bi;Q  
aggregate total 整体总额 i3T]<&+j5  
aggregate value 总值;合计价值 *], ]E;  
aggregated basis 合计基准 wYTF:Ou^5~  
aggregated net chargeable income 合计应课税入息实额 7O3\  
aggregation 合并计算;合计;总和 IuJj ;L1  
aggregation of incomes of husband and wife 夫妇入息合并计算 0~qnwe[g}  
aggregation of property 财产的总和 %<x2=#0  
agio 差价;贴水 /\=syl  
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》 L;a> J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -]1F ] d  
《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》 }@-4*5P3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B(<;]  
《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》 :Oz! M&Ov  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -rYOx9P4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *,w9#?2x  
agreement for a settlement 授产协议 'je=.{[lWt  
agreement for assignment 转让协议 7<W7pXDp  
agreement for sale 售卖协议;买卖协议 wO6`Ap t1:  
agreement for sale and purchase 买卖协议 Etk`>,]Y>y  
agreement for the payment of interest 支付利息协议 zY@|KV"^r  
agreement for the repayment of money 还款协议 ?:bW@x  
agreement of reinsurance 再保险协议 F\1{bN|3  
Agricultural Bank of China 中国农业银行 E|!rapa  
air passenger departure tax 飞机乘客离境税 <a@'Pcsk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;U6z|O7L  
airport tax 机场税 \ "193CW!  
alcohol duty 酒精税 Vj^<V|=  
alienation 让与;让渡;转让 e<_p\LiOS  
alimony 生活费;赡养费 vh8{*9+  
All Ordinaries Index [AOI] 所有普通股指数 Eeem y*U  
all risks 全险;综合险 vAW+ ,Rfj  
All Sales Record for Stock Market 《股票市场成交报告》 ,(0q  
Allied Capital Resources Limited 新联财务有限公司 cC'{+j8-a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?zwPF;L*  
allocation letter 拨款信件 R8 1z|+c|_  
allocation of fund 分配款项;预留款项 |2,'QTm=  
allocation of profit 利润分配;溢利分配 0) }bJ,5/  
allocation warrant 拨款令 OSc&n>\t  
allotment 分配;配股 cnh\K.*}_x  
allotment notice 股份配售通知;配股通知 ]V!q"|  
allotment of shares 股份分配 ~`Q8)(y<#$  
allowable 可获宽免;免税的 ^cO^3=  
allowable business loss 可扣除的营业亏损 Q`#Y_N-h+  
allowable expenses 可扣税的支出 <&3qFK*9r  
allowance 免税额;津贴;备抵;准备金 !|P>%bi  
allowance for debts 债项的免税额 \wY? 6#;  
allowance for depreciation by wear and tear 耗损折旧免税额 2+pLDIIT  
allowance for funeral expenses 殡殓费的免税额 Gq4~9Tm)*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fyu CYg \p  
allowance for repairs and outgoings 修葺及支出方面的免税额 @}&o(q1M0  
allowance to debtor 给债务人的津贴 >mzK96  
alteration of capital 资本更改 a%2r]:?^?  
alternate trustee 候补受托人 Q/T\Rr_d  
amalgamation 合并 Yc+0OBH[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #`P4s>IL1  
ambit of charges 征税范围;收费范围 V9 <!pMj  
amended valuation 经修订的估值 %zg&eFRHI  
American Commodities Exchange 美国商品交易所 %;0Llxf"  
American Express Bank Limited 美国运通银行 /JPyADi  
American Stock Exchange 美国证券交易所 "g7`Ytln  
amortization 摊销 .@{W6 /I  
amount due from banks 存放银行同业的款项 9N^&~O|1  
amount due from banks abroad 存放海外银行同业的款项 zItf>j7|Z  
amount due from holding companies 控股公司欠款 !2oe;q2X[G  
amount due from local banks 存放本港银行同业的款项 }0Isi G  
amount due to banks 银行同业的存款 x|/zn<\^  
amount due to banks abroad 海外银行同业的存款 ?A7&SdJaO  
amount due to holding companies 控股公司存款 p;av63 i  
amount due to local banks 本港银行同业的存款 `PI,tmv!  
amount due to outport banks 外埠银行同业的存款 WZ}c)r*R  
amount for note issue 发行纸币的款额 "7_6iB&@<  
amount of bond 担保契据的款额 SJhcmx+  
amount of consideration 代价款额 mO$]f4}  
amount of contribution 供款数额 &E.ckWf  
amount of indebtedness 负债款额 z@hlN3dg  
amount of principal of the loan 贷款本金额 S[!-M\b  
amount of rates chargeable 应征差饷数额 VIo %((  
amount of share capital 股本额 :5?g<@  
amount of sums assured 承保款额 >U@7xeK  
amount of variation 变动幅度 jdxwS  
amount of vote 拨款数额 B9;dX6c  
amount payable 应付款额 gf6<`+/  
amount receivable 应收款额 D6!`p6r+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /YYI 4  
analysis 分析 x6A*vP0nm)  
ancillary risk 附属风险 SEm3T4dfzf  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,ZyTYD|7  
annual accounting date 年结日期 <F!On5=W*  
annual allowance 每年免税额;年积金;年度津贴;年津 qG.HJD  
annual balance 年度余额 F)4Y;;#  
annual disposable income 每年可动用收入 )+2GF0%  
annual estimates 周年预算 +o)o4l%3  
annual fee 年费 j["b*X`8G  
annual general meeting 周年大会 d[ql7  
annual growth rate 年增率;每年增长率 )24r^21.q  
annual long-term supplement 长期个案每年补助金 !K;\{/8  
annual pensionable emolument 可供计算退休金的年薪 +5(#~  
annual report 年报 B5"(NJ;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !%n3_tZC  
annual return 周年报表;周年申报表;每年报税表格 |<&9_Aq_  
Annual Return Rules 《周年报表规则》 [>xwwm  
annual review of consumer prices 每年消费物价回顾 2<Lnfc<^k  
annual roll-forward basis 逐年延展方式 3A2X1V"  
annual salary 年薪 |- 39ZZOX  
annual statement 年度报表;年度决算表 qX[a\HQa  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4[t1"s~Wg  
annuitant 年金受益人 der'<Q.U:k  
annuity 年金 U CzIOxp}  
annuity contract 年金合约 S0C 7'H%?#  
annuity on human life 人寿年金 Y9fktg.  
antecedent debt 先前的债项 #N\kMJl$l  
ante-dated cheque 倒填日期支票 LU5e!bP  
anticipated expenditure 预期开支  6jFc'  
anticipated net profit 预期纯利 C*kGB(H7  
anticipated revenue 预期收入 o9+ "6V|.  
anti-inflation measure 反通货膨胀措施 4bD^Kc 4\  
anti-inflationary stance 反通货膨胀立场 x_lCagRGC4  
apparent deficit 表面赤字 D{YAEG   
apparent financial solvency 表面偿债能力 4f/2gI1@B  
apparent partner 表面合伙人 SBo>\<@  
application for personal assessment 个人入息课税申请书 -d? 9Acd  
application of fund 资金应用 3uO#/EbS  
application to release as liquidator and to destruct the books of accounts and documents v5U\E`)s  
申请免除清盘人职务及毁灭帐簿与文件 5tI4m#y2  
appointed actuary 委任精算师 B:dk>$>uQ  
appointed auditor 委任核数师;委任审计师 U%3d_"{;  
appointed trustee 委任的受托人 [80jG+6  
appointer 委任人 9dl\`zlA*  
apportioned pro rata 按比例分摊 -?gr3rV@  
apportionment 分配;分摊 lNuZg9h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K@lZuQ.1  
apportionment formula 分摊方程式 nsWenf  
apportionment of estate duty 遗产税的分摊 Z_{`$nW  
appraisal 估价;评估 1qXqQA  
appreciable growth 可观增长 lquY_lrri  
appreciable impact 显着影响 +9db1:  
appreciable increase 可观增长 FWqnlK#  
appreciation 增值;升值 NBzyP)2)  
appreciation against other currencies 相对其他货币升值 G+?@4?` z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &!uw;|%  
appreciation tax 增值税 |UvM [A|+  
appropriation 拨款;拨用;拨付 /Y:1zLs%  
appropriation account 拨款帐目 6#P\DT  
Appropriation Bill 拨款法案 jH26-b<  
appropriation-in-aid system 补助拨款办法 ,Oojh;P_  
approved assets 核准资产 WoGK05w  
approved basket stock 认可一篮子证券 p#HbN#^Hy  
approved budget 核准预算 "/6<k0.D&  
approved charitable donation 认可慈善捐款 z,/0e@B >  
approved charitable institution 认可慈善机构 8%OS ,Z  
approved currency 核准货币;认可货币 p@`rBzGp  
approved estimates 核准预算 w8E6)wF=7  
approved estimates of expenditure 核准开支预算 !<\"XxK+l  
approved overseas insurer 核准海外保险人 @cNBY7=  
approved overseas trust company 核准海外信托公司 SiJ0r @  
approved pooled investment fund 核准汇集投资基金 J9J[.6k8  
approved provident fund scheme 认可公积金计划 wW s<{ T  
approved provision 核准拨款 Zp~2WJQ  
approved redeemable share 核准可赎回股份 Erz{{kf]1V  
approved regional stock 认可地区性证券 VP^Yph 8R  
approved retirement scheme 认可退休金计划 "4N%I  
approved subordinated loan 核准附属贷款 .),%S}  
arbitrage 套戥;套汇;套利 W!B4~L  
arbitrageur 套戥者;套汇者 Z}_{@|  
arbitrary amount 临时款项 5qo^SiB.  
arrangement 措施;安排;协定 [wB-e~   
arrears 欠款 ')_Gm{A#p  
arrears of pay 欠付薪酬 $#ks`$v M  
arrears of revenue 逾期未收税款;逾期未收的帐项 +tFm DDx=  
articles of association 组织章程;组织细则;组织章程细则 JF7n|o-`?  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;!U`GN,tH  
ascertainment of profit 确定利润 z^=.05jB  
"Asia Clear" “亚洲结算系统” OH~X~n-Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ud xLHs  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J{8_4s!Xt>  
Asian Development Fund [ADF] 亚洲发展基金 0&$+ CWSM  
Asian dollar bond 亚洲美元债券 4?YhqJ  
Asian dollar market 亚洲美元市场 |eT?XT<=o  
Asian dollar rate 亚洲美元利率 q H&7Q{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 sXm8KV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !%b.k6%>w  
asked price 沽盘;喊价;索价;卖方报价 Qd"{2>  
assessable income 应评税入息 DArEIt6Q  
assessable loss 应评税亏损 G4g <PFx  
assessable profit 应评税利润 K%9PIqK?4  
assessable value 应评税值 AnVj '3  
assessed profit 估定利润 jG=*\lK6  
assessed value 经评估价值 A[L+w9  
assessment 评税;评定;估价;评税单 pC,MiV$c"  
assessment number 评税编号;估价编号 Gs$<r~Tg  
assessment of additional tax 补加税评税 mlCw(i,  
assessment of performance 业绩评估;实绩评价 5P_%Vp`B2  
Assessor 评税主任 cF{5[?wS  
asset price bubbles 资产价格泡沫 xzF@v>2S+  
asset-backed securities 具资产保证的证券 hl}@ha4'  
assets accretion 资产增值 pQr `$:ga  
assets and liabilities 资产与负债 xi=Z<G  
assets betterment statement 资产递增表;资产改进表 JzH\_,,  
assets lending 实物放款;有抵押贷款 0KqGJ :Ru  
assets of the company passing on the death 死者去世时转移的公司资产 '/+l\.z"&  
assets pledged as security for liabilities 用作负债抵押的资产 4~-"k{Xt  
assets portfolio 资产投资组合 !FOPFPn  
assets price 资产价格 VQE8hQ37  
assets quality 资产质素 "'p;Udt/Qm  
assets realization 资产变现 oj*5m+:>a  
assets refinancing arrangement 资产再集资安排 *k'D%}N:  
assets securitization 资产证券化 <%klrQya  
assets situated outside Hong Kong 在香港以外地方的资产 vU Bk oC2Q  
assets stripping 削减资产;拆卖资产 |__\Vn  
assets value 资产值 %Y8#I3jVJ  
assignee 承让人 pUby0)}t  
assignment 转让;转让书;转让契 hKv3;jcd  
assignment of interest 权益转让 UlQZw*ce  
assignment of letters patent and trade mark 专利证书及商标转让 ]$/TsN  
assignment of property 物业转让;物业转让书 qH'T~# S  
assignment right 转让权 a>A29*q  
assignor 转让人 F-Mf~+=Dn  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |,CWk|G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?,e7v.b  
associate member 附属会员 c"R`7P  
associated body corporate 相联法人团体 eaP,MkK&  
associated company 相联公司;联属公司 Bv,u kQ\CH  
associated corporation 相联法团 _ +Ww1 f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,[enGw  
公认会计师公会〔英国〕 |GgFdn`>  
Association of Futures Exchange Brokers 香港期货经纪协会 ?_36uJo}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "e62g  
association of underwriters 承保人组织 NYtp&[s2-  
assumption of control 接管 s>d@=P>R  
assurance 担保;保险;转易;转易书 5|YpkY  
assurance of interest 权益的转易 5]cmDk  
at 19XX price 按一九XX年价格计算 [?u iM^&  
at a discount 按赔价计算;按贴水价格计算;打折扣 , Zs:e.  
at a premium 按溢价计算;按升水价格计算 GKdQ  
at call 通知付款;按通知 OI;0dS  
at constant market price 按固定市价计算 yQb^]|XG  
at constant price 按固定价格计算 8 PI>Q  
at cost 按成本计算 kQ4-W9u  
at current market price 按当时市价计算;按现时市价计算 j|3p.Cy  
at current price 按当时价格计算;按现时价格计算 TS+itU62  
at factor cost 按要素成本计算;按生产要素成本计算 z7'3d7r?  
at money-of-the-day price 按付款当日价格计算 y BF3Lms  
at or better 按指定或较佳价位〔买卖指令〕 s,>_kxuX  
at par 按面值计算;平价 JSX-iHhW  
at sight 见票即付 t4)~A5s  
at the close 按收市盘 vk\a>};  
at the opening 按开市盘 hnha1 f  
attestation 见证;见证条款 i/;Ql, gm  
at-the-money option 平价期权 ~PYMtg=i  
attorney 受权人;受托代表人 5D0O.v  
attornment 新拥有人承认书 `Q?rQ3A}  
attributable profit 可归属利润 S'T&`"Mr  
attributable share value 可归属股份价值 Cv{>|g#  
Auckland Stock Exchange 奥克兰证券交易所 0g% `L_e_  
auction 拍卖 tqyR~  
auctioneer 拍卖商 Zh.5\&bm  
audit 审计;核数 6W&huIQ[  
Audit Commission 审计署 nQ>?{"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Dp|y&x!  
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〕 Up?w >ly  
audit review 帐目审查 d5&avL\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 UZsL0  
audited account 审计帐目;经审计的帐目 [pi!+k  
audited annual account 经审计的周年帐目 X3zk UMk  
audited balance sheet 经审计的资产负债表 ''P.~~ezr5  
auditor 核数师;核数主任;审计师 bmN'{09@  
auditor's certificate 核数师证明书;审计师证明书 dWV.5cViP  
auditor's report 核数师报告;审计师报告 !mhV$2&r  
Aussie bond 澳元债券 l;^Id#N  
austerity budget 紧缩预算 $(pzh:|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }$5S@,  
Australia All Ordinaries Index 澳洲所有普通股票指数 t_1(Ex  
Australian Dollar [AUD] 澳元 .s-X %%e\  
Australian Options Market 澳大利亚期权市场 2lNZwV7  
Australian Securities Commission 澳洲证券事务监察委员会 rn3GBWC_C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rvjPm5[t  
Australian Stock Exchange 澳大利亚证券交易所 9^ITP!~e*  
Austrian Schilling [ATS] 奥地利先令 b^b@W^\hn  
authentication 认证;鉴证 0Q>f,}W%>  
authority to purchase 委托购买证;委购书 (0/g)gW  
authorization 认可;核准;授权;授权书 %>^CD_[eO  
authorization by direction 指示授权 0NlC|5ma)  
authorization by instruction 指令授权 LAqmM3{fA  
authorization by warrant 令状授权 @Bs7kjuX  
authorization of unit trust 单位信托的认可 A?[06R5E#  
authorized agent 指定代理人 !}7FC>Cx  
authorized capital 法定资本 0LX;Vvo  
authorized clerk 出市员 Y?G9d6]Lk6  
authorized dealer 认可交易商 _E0XUT!rA  
authorized financial institution 认可财务机构 ?,8|K B  
authorized fund 认可基金 /c 3A>  
authorized fund house 获授权的基金公司;认可基金公司 ;]AJ_h(<`  
authorized institution 认可机构 hh\}WaY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2LS03 27  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K(P24Z\#  
authorized insurer 获授权保险人;获认可承保人 -0[?6.(s"  
authorized investment 特准投资项目 297X).  
authorized person 获授权人 Ax &Z=  
authorized representative 获授权代表 j} ^?3<  
authorized share capital 法定股本 e7X#C)  
automated quotation system 自动报价系统 ,S(^r1R   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ce 3{KGBw  
自动交易系统〔香港期货交易所有限公司〕 jG8W|\8  
automatic adjustment mechanism 自动调整机制 ( )K,~  
automatic adjustment system 自动调整系统 1#LXy%^tO  
Automatic Clearing House 自动票据交换所 :^~I@)"ov  
automatic exchange rates accumulation system 自动化汇率累集系统 +[386  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7,0^|P  
automatic teller machine [ATM] 自动柜员机 G&qO{" Js  
autopay 自动转帐 tKtKW5n~  
available assets 可用资产 F*" "n  
available fiscal reserve 现存财政储备 wyF' B  
available profit 可用利润 +u+|9@  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  l* C>  
average 平均;平均数;海损 ^Pqj*k+F  
average basic salary 平均基本薪金 XV)<Oavs  
average consumer expenditure 平均消费开支;一般消费开支 ;MH((M/AN  
average cost 平均成本 MDkcG"O  
average cost of land production 增辟土地平均成本 _XLGXJ[B  
average daily turnover 平均每日成交额 J^t-pU  
average daily wage rate 平均每日工资率 UQZ<sp4v;  
average expenditure pattern 平均开支模式 CJ+/j=i;~c  
average growth rate 平均增长率 f|U;4{ k  
average net fixed assets 固定资产平均净值 s|*0cK!K^  
average of relatives 相对价格平均数 SM%N ]/@U  
average price 平均价格 7wKN  
average propensity to consume 平均消费倾向;一般消费倾向 FKhmg&+>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 LIzdP,^pc  
average rate 平均率 (I(?oCQ  
average revenue 平均收入;平均收益 6&jW.G8/  
average stock 平均库存;平均存货 y.h2hv]Bc  
average yearly rent 平均年租 7.V'T=@x3)  
avoidance of double taxation 避免双重课税  6/u]r  
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 4oxAC; L  
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