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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: lW7kBCsz#  
A share A股;甲类股份 _}Z*%sT  
abatement of tax 减税;减扣免税额 )u[ 2TI1  
ABN AMRO Bank N.V. 荷兰银行 o5zth^p[  
above-the-line expenditure 线上项目支出;经常预算支出 {!E<hQ2<$9  
above-the-line receipt 线上项目收入;经常预算收入 a eP4%h  
ABSA Asia Limited 南非联合亚洲有限公司 ~~k IA"U  
absolute change 绝对数值变更 ,=K!Y TeVl  
absolute expenditure 实际开支 >.M `Fz.  
absolute guideline figure 绝对准则数字 YBg\L$| n  
absolute interest 绝对权益 1R,n[`}h  
absolute order of discharge 绝对破产解除令 ty/jTo}  
absolute profit margin 绝对利润幅度 \r<&7x#j  
absolute value 实值;绝对值 ] niWRl  
absolutely vested interest 绝对既得权益 {V:?r  
absorbed cost 已吸收成本;已分摊成本 qr6WSBc  
absorption 吸收;分摊;合并 '3 |OgV  
absorption rate 吸收率;摊配率;分摊率 ^\_`0%`>  
ACB Finance Limited 亚洲商业财务有限公司 >-oa`im+  
acceptable form of reciprocity 合理的互惠条件 [[TB.'k  
acceptable rate 适当利率;适当汇率 6bfk4k  
acceptance agreement 承兑协议 8/=[mYn`-  
acceptance for honour 参加承兑 \@I.K+hj$  
acceptor 承兑人;接受人;受票人 B?TAS  
acceptor for honour 参加承兑人 Nz$O D_]  
accident insurance 意外保险 U6_1L,W  
Accident Insurance Association of Hong Kong 香港意外保险公会 r+ vtKb  
accident insurance scheme 意外保险计划 ir/2/ E  
accident year basis 意外年度基准 ~\XB'  
accommodation 通融;贷款 d9sgk3K  
accommodation bill 通融票据;空头票据 x6F\|nb  
accommodation party 汇票代发人 !.p!  
account balance 帐户余额;帐户结余 @Z.Ne:*J  
account book 帐簿 iiRK3m  
account collected in advance 预收款项 ZZlR:D  
account current book 往来帐簿 [i&z_e)  
account of after-acquired property 事后取得的财产报告 9E (>mN  
account of defaulter 拖欠帐目 AV%Q5Mi}  
account payable 应付帐款 MRmz/ZmRM  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4 (Y5n?/  
account receivable 应收帐款 $\a;?>WA"  
account receivable report 应收帐款报表 Bt.W_p  
account statement 结单;帐单;会计财务报表 =U@*adgw  
account title 帐户名称;会计科目 U7:~@eYy  
accountant's report 会计师报告 ~ |!q>z  
Accountant's Report Rules 会计师报告规则 ?k"KZxpT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Up/1c:<J  
Accounting Arrangements 《会计安排》 uw]e$,x?  
accounting basis 会计基础 PQf FpmG  
accounting by Official Receiver 破产管理署署长呈交的帐目 /:%^Vh3XF  
Accounting Circular 《会计通告》 q^12Rj;H  
accounting class 会计类别 tkJ/ h<  
accounting date 记帐日期;会计结算日期 :  l]>nF4  
accounting for money 款项核算 9Z#37)  
Accounting Officer 会计主任 RRq*CLj  
accounting period 会计报告期;会计期 iY( hGlV  
accounting policy 会计政策;会计方针 G+5G,|}  
accounting practice 会计惯例 P.[>x  
accounting principle 会计准则 {uckYx-A  
accounting record 会计记录 -=g`7^qa>  
accounting report 会计报告 HWe.|fH:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3V,X=  
Accounting Society of China 中国会计学会 s  fti[  
accounting statement 会计报表 c#G(7.0MU  
accounting system 会计制度;会计系统 %\- +SeC  
accounting transaction 会计事项;帐务交易 MjG .Ili$m  
accounting treatment 会计处理 5^%^8o  
accounting year 会计年度 O<%U*:B  
accretion 增值;添加 0<>iMrD  
accrual 应计项目;应累算数目 N ~ LR  
accrual basis 应计制;权责发生制 40@KL$B=  
accrual basis accounting 应计制会计;权责发生制会计 m]u#Dm7h  
accrue 应累算;应计 h` n>6I  
accrued benefit 应累算利益 i%\nJs*  
accrued charges 应计费用 b?bIxCA8  
accrued cumulative preference share dividend 应累算的累积优先股股息 %%-kUe  
accrued expenses 应累算费用 qo}kwwWN;  
accrued interest payable 应付利息;应计未付利息 [N$@nA-d  
accrued interest receivable 应收利息;应计未收利息 *nC<1.JW  
accrued right 累算权益 t?c*(?Xa  
accruing profit 应累算的利润 r#{lpF,3Ib  
accumulated fiscal reserve 累积财政储备 V-X n&s  
accumulated profit 累积利润;滚存溢利 ] c'owj  
accumulated reserve 累积储备 %X.Q\T  
accumulation of surplus income 累积收益盈余 ~I'Z=Wo  
acquired assets 既得资产 *X<De  
acquisition 收购;购置;取得 jCa{WV:K}  
acquisition cost 购置成本 }hBv?B2/1  
acquisition expenses 购置费用 c%B=TAs5c  
acquisition of 100% interest 收购全部股权 ? X:RrZ:/  
acquisition of control 取得控制权 Wx XVL"  
acquisition of fixed assets 购置固定资产 _Juhl^LM;  
acquisition of shell “买壳” 6XX5K@  
acquisition price 收购价 [KjQW/sb'  
act of God 天灾 c9ghR0WM  
acting partner 执事合伙人 Th!S?{v   
active market 买卖活跃的市场;交投畅旺的市场;旺市 =jG3wf*  
active partner 积极参与的合伙人 -(1e!5_-@  
active trading 交投活跃 ltD:w{PO]  
actual circulation 实际流通 ,2?C^gxt  
actual cost 实际成本 X^@d@xU4v  
actual expenditure 实际开支;实际支出 }B]FHpi  
actual income 实际入息;实际收入;实际收益 Z:n33xh=<  
actual market 现货市场 .{8lG^0U<  
actual price 现货价;实际价格 {'vvE3iZ  
actual profit 实际利润 ZW\h,8%  
actual quotation 实盘;实际价位;实际报价 |kVxrq  
actual year basis 按实际年度计算 GZ4{<QG  
actuals 实货 Riw>cVi~  
actuarial investigation 精算调查 TZHqn6  
actuarial principle 精算原则 MD1,KH+O  
actuarial report 精算师报告 *tP,Ol  
Actuarial Society of Hong Kong 香港精算学会 gjs-j{*  
actuarial valuation 精算师估值 n*;mFV0s  
actuary 精算师 16aaIK  
ad referendum agreement 暂定协议;有待覆核的协定 !BQ!] u  
ad valorem duty 从价税;按值征税 ;eA~z"g  
ad valorem duty system 从价税制 X5<L  
ad valorem fee 从价费 bqLv81V  
ad valorem tariff 从价关税 :m+:%keK  
additional allowance 额外免税额 W``e6RX-  
additional amount for unexpired risk 未过期风险的额外款额 ")o.x7~N  
additional assessable profit 补加应评税利润 $iF7hyZ  
additional assessment 补加评税 9r)5d&,6  
additional commitment 额外承担 rAQ^:q  
additional commitment vote 额外承担拨款 ''WX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NuXU2w~  
additional dependent parent allowance 供养父母额外免税额 F,EHZ,<V  
additional provision 额外拨款 1-JWqV(#?  
additional stamp duty 附加印花税 }Rf } iG  
additional tax 补加税罚款;补加税款 '7=*n_l  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 RhDa`kV%t  
adjudged bankrupt 被裁定破产 (8>k_  
adjudicated bankrupt 裁定破产人 ^\wosB3E  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 eM~i (]PY  
adjudication of bankruptcy 裁定破产;宣告破产 /Pf7=P  
adjudication of insolvency 裁定无力偿还债务 :!#-k  
adjusted actual 经调整的实数;调整后的实数 hpw;w}m  
adjusted current assets 经调整的流动资产;调整后的流动资产 |0 Zj/1<$  
adjusted figure 经调整的数字;调整后的数额 8)H"w$jq  
adjusted liabilities 经调整的负债;调整后的负债 2 na8G  
adjusted loss 经调整的亏损;调整后的亏损 2<J82(4j  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 F 'h[g.\}  
adjusted profit 经调整的利润;调整后的利润 ,$G89jSM  
adjusted surplus 经调整的盈余额;调整后的盈余额 )<~b*^kl\  
adjusted value 经调整的价值;调整后的价值 fh2Pn!h+  
adjustment 调整;修订;理算〔保险〕 g1}RA@9  
adjustment centre 调剂中心 koie  
adjustment lag 调整过程的时间差距;调整时差 X'3F79`  
adjustment mechanism 调整机制 p<J/J.E  
adjustment of loss 亏损调整 >&$ V"*]  
adjustment process 调整过程;调整程序 JEAqSZak#  
adjustment range 调整幅度 aH >.o 1;  
administered exchange rate 受管制汇率 ~7Jc;y&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,Wdyg8&.  
administration expenses 行政费用 }wUF#  
administration fee 手续费;行政费 *k=}g][?  
administration in bankruptcy 破产管理 xAoozDj  
administration order 遗产管理令 `bxgg'V  
administrator 管理人;遗产管理人 W:tE ?Hu  
administrator of the estate 遗产管理人 }SOj3.9{c  
admission of debt 债项承认书 W*_ifZ0s.  
admission of proof 接纳债权证明 V&f3>#n\  
advance 放贷款项;垫付款项;预支款项;预付款项 \^YJs?  
advance account 暂支帐目;预付款帐户 _=cMa's  
advance compensation 预付补偿金 M`5^v0,C  
advance from shareholder 股东垫款 Oi{jzP  
advance pending reimbursement 预支以待日后付还 $U6)km4  
advanced economy 先进经济体系 TRQva8d?  
advancement 预付;预付财产 KpK'?WhX7^  
advances warrant 垫款令 \C>I6{  
advancing 贷出 *D9QwQ _|  
adverse balance 逆差 q= tDMK'h  
adverse exchange 逆汇 ?^6RFbke+  
advertisement addressed to shareholders 在报章刊登的致股东通告 9EH%[wfv  
advice for collection 托收通知书 V1Fdt+#  
advice of drawing 提款通知书;汇票通知书 LOOv8'%O8  
advice of payment 付款通知 *=ALns?y  
Advisory Committee [Securities and Futures Commission] apYf,"|9  
谘询委员会〔证券及期货事务监察委员会〕 [NuayO3  
Advisory Committee on Diversification 经济多元化谘询委员会 uH7u4f1Q  
affidavit 誓章;遗产申报誓章 yqAw7GaBN  
affidavit of no receipt 述明无收款的誓章 |fa3;8!96  
affiliate 联号;联营公司;附属公司 $60+}B`m  
affiliated company 附属公司;联号;联营公司 :oZ30}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AAs&wYp8Yh  
affordability 负担能力 SIg=_oa   
African Development Bank [AfDB] 非洲开发银行 #2`tsZ]=I  
after-acquired property 事后取得的财产 &-&6ARb7o  
after-hours dealing 市后交易 0phGn+"R  
after-tax profit 税后盈利;税后利润;税后溢利 %f^TZ,q$  
agency agreement 代理协议 .]jKuTC\<  
agency expenses 代理机构的开支 %]:u^\7  
agency fee 代理费 |m?0h.O,  
Agency Law 《代理法》 "q%Q[^b  
agent 代理人;承销人 uEk$Y=p7!  
agent of company 公司代理人 fdPg{3x*k  
agent's fee 代理人费;经纪费 iveWau292  
aggregate 总计;总数;总体数字 Ddu$49{S:  
aggregate amount 总款额;总额 /FQumqbnt  
aggregate assets and liabilities 总体资产与负债 gsZCWT  
aggregate at constant price 按固定价格计算的总体数字 2B*9]AHny  
aggregate demand 总需求 ]pFYAe ?  
aggregate gross position 总持仓量 u9?85  
aggregate limit 总限额 ")8wu1V-  
aggregate of salaries tax 合计薪俸税 _p90Zm-3X  
aggregate performance 总体表现;总体业绩 d_OHQpfK  
aggregate supply 总体供应 H7R1GaJ  
aggregate surplus 总盈余 vZk+NS<  
aggregate total 整体总额 Dn9Ta}miTO  
aggregate value 总值;合计价值 T3Tk:r  
aggregated basis 合计基准 Q"\*JV5  
aggregated net chargeable income 合计应课税入息实额 Iunt!L  
aggregation 合并计算;合计;总和 7?F0~[eGG  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?6a:!^eL  
aggregation of property 财产的总和 6@ nEcr  
agio 差价;贴水 2avSsN{^  
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》 x0 3|L!n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |)0kvf?  
《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》 zfv l<"Rv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uWgY+T  
《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》 2vK{Yw   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i)eub`uMy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }7UE  
agreement for a settlement 授产协议 <<[`;"CF  
agreement for assignment 转让协议 ] $Z aS\m  
agreement for sale 售卖协议;买卖协议 P=eL24j  
agreement for sale and purchase 买卖协议 Pxl7zz&pl=  
agreement for the payment of interest 支付利息协议 >7 4'g }  
agreement for the repayment of money 还款协议 r`mfLA]d  
agreement of reinsurance 再保险协议 ,%D \  
Agricultural Bank of China 中国农业银行 ;K`qSX;;c(  
air passenger departure tax 飞机乘客离境税 TqzkF7;k4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rrmr#a  
airport tax 机场税 9.>v ;:vL  
alcohol duty 酒精税 L0Xb^vx}m  
alienation 让与;让渡;转让 T?Hs_u{  
alimony 生活费;赡养费 P1)9OE  
All Ordinaries Index [AOI] 所有普通股指数 S_1R]n1/  
all risks 全险;综合险 $+ lc;N  
All Sales Record for Stock Market 《股票市场成交报告》 &;*jMu6  
Allied Capital Resources Limited 新联财务有限公司 eB5; wH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k;q|pQ[  
allocation letter 拨款信件 `a  
allocation of fund 分配款项;预留款项 F~&bgl[YZ  
allocation of profit 利润分配;溢利分配 -3F|)qwK  
allocation warrant 拨款令 bW[Y:}Hk~  
allotment 分配;配股 cO_En`F  
allotment notice 股份配售通知;配股通知 29}(l#S}m  
allotment of shares 股份分配 sJMT _yt;  
allowable 可获宽免;免税的 +Z /Pj_.o  
allowable business loss 可扣除的营业亏损 IhY[c/ |i  
allowable expenses 可扣税的支出 s [@II]  
allowance 免税额;津贴;备抵;准备金 UoBmS 5  
allowance for debts 债项的免税额 *7`;{O  
allowance for depreciation by wear and tear 耗损折旧免税额 \M<C6m5  
allowance for funeral expenses 殡殓费的免税额 e")s1`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 A]Qg X5\sa  
allowance for repairs and outgoings 修葺及支出方面的免税额 #jbo! wdg  
allowance to debtor 给债务人的津贴 D&:,,Dp  
alteration of capital 资本更改 a%V6RyT4qW  
alternate trustee 候补受托人 t4~Bn<=  
amalgamation 合并 P^T]Ubv"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &n91f  
ambit of charges 征税范围;收费范围 A^*0{F?,)  
amended valuation 经修订的估值 &Z#g/Hc  
American Commodities Exchange 美国商品交易所 4f'1g1@$  
American Express Bank Limited 美国运通银行 |*K AqTO0  
American Stock Exchange 美国证券交易所 6XKiVP;h%  
amortization 摊销 hvwKhQ}wX  
amount due from banks 存放银行同业的款项 7c5+8k3  
amount due from banks abroad 存放海外银行同业的款项 Hq ]f$Q6:  
amount due from holding companies 控股公司欠款 Fe{lM' 8  
amount due from local banks 存放本港银行同业的款项 dXg.[|S*  
amount due to banks 银行同业的存款 Wz;7 |UC  
amount due to banks abroad 海外银行同业的存款 -Uh3A\#(  
amount due to holding companies 控股公司存款 ewvFUD'j  
amount due to local banks 本港银行同业的存款 T2Ms/1FH/@  
amount due to outport banks 外埠银行同业的存款 STtjkZ6  
amount for note issue 发行纸币的款额 sZxf.  
amount of bond 担保契据的款额 $!H;,Jxv  
amount of consideration 代价款额 .}=gr+<bf  
amount of contribution 供款数额 s\@RJ[(<  
amount of indebtedness 负债款额 Xy5#wDRC  
amount of principal of the loan 贷款本金额 NI,i)OSEN  
amount of rates chargeable 应征差饷数额 *QH@c3vUe\  
amount of share capital 股本额 o/t^rY y  
amount of sums assured 承保款额  _xjw:  
amount of variation 变动幅度 xU6)~ae`JW  
amount of vote 拨款数额 DQui7dr)l  
amount payable 应付款额 =C gcRxng  
amount receivable 应收款额 wxS.!9K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >cpT_M&C,  
analysis 分析 z.P<)[LUc  
ancillary risk 附属风险 IT!u4iH[  
annual account 周年帐目;周年帐目报表;年度决算;年结 14Y_ oH9  
annual accounting date 年结日期 {(Jbgsxm  
annual allowance 每年免税额;年积金;年度津贴;年津 r01Z 0>  
annual balance 年度余额 !Z]#1"A8  
annual disposable income 每年可动用收入 lkl+o&D9  
annual estimates 周年预算 NGIt~"e7R4  
annual fee 年费 `n)e] dn  
annual general meeting 周年大会 vgKZr  
annual growth rate 年增率;每年增长率 Gl; xd  
annual long-term supplement 长期个案每年补助金 =r:(ga  
annual pensionable emolument 可供计算退休金的年薪 v P;  
annual report 年报 A6eIf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EX@wenR  
annual return 周年报表;周年申报表;每年报税表格 gc,%A'OR^<  
Annual Return Rules 《周年报表规则》 h9-^aB$8^  
annual review of consumer prices 每年消费物价回顾 5 6w6=Is  
annual roll-forward basis 逐年延展方式 /u?ZwoTzY  
annual salary 年薪 v,, .2UR4  
annual statement 年度报表;年度决算表 ,6@s N'c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %dn!$[D@  
annuitant 年金受益人 w>S;}[fM  
annuity 年金 %'+}-w  
annuity contract 年金合约 pUF$Nq>og  
annuity on human life 人寿年金 /;E{(%U)t  
antecedent debt 先前的债项  %JoHc?  
ante-dated cheque 倒填日期支票 O2N7qV3 U,  
anticipated expenditure 预期开支 |2AMj0V~  
anticipated net profit 预期纯利 6,Z.R T{5  
anticipated revenue 预期收入 l5P!9P  
anti-inflation measure 反通货膨胀措施 $y{rM%6JU  
anti-inflationary stance 反通货膨胀立场 =^ZDP1h/}  
apparent deficit 表面赤字 IE]? WW5  
apparent financial solvency 表面偿债能力 9 696EQ,I  
apparent partner 表面合伙人 fj"1TtPq#  
application for personal assessment 个人入息课税申请书 HD%n'@E  
application of fund 资金应用 }IJE%  
application to release as liquidator and to destruct the books of accounts and documents C}jFR] x)  
申请免除清盘人职务及毁灭帐簿与文件 l/xpAx  
appointed actuary 委任精算师 ]8 vsr$E#  
appointed auditor 委任核数师;委任审计师 r_>]yp  
appointed trustee 委任的受托人 T"IDCT'z  
appointer 委任人 uSQlE=  
apportioned pro rata 按比例分摊 8SGqDaRt  
apportionment 分配;分摊 |!m8JV|x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "~2SHM@q  
apportionment formula 分摊方程式 ^ruz-N^Y!  
apportionment of estate duty 遗产税的分摊 NdxPC~Z+  
appraisal 估价;评估 KwAc Ga}J  
appreciable growth 可观增长 t4d^DZDh!  
appreciable impact 显着影响 OV2/?  
appreciable increase 可观增长 +,xluwv$9  
appreciation 增值;升值 I_k/lwBD  
appreciation against other currencies 相对其他货币升值 2p %j@O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M!tR>NMH  
appreciation tax 增值税 )gVz?-u+D  
appropriation 拨款;拨用;拨付 GAP,$xAaW  
appropriation account 拨款帐目 mE"(d*fe'  
Appropriation Bill 拨款法案 E[NszM[P  
appropriation-in-aid system 补助拨款办法 *q-VY[2  
approved assets 核准资产 (l+0*o,(  
approved basket stock 认可一篮子证券 D]=V6l=  
approved budget 核准预算 P(xgIMc H  
approved charitable donation 认可慈善捐款 Se}&2 R  
approved charitable institution 认可慈善机构 nPW=m`jG  
approved currency 核准货币;认可货币 qx5jaa3  
approved estimates 核准预算 W\EvMV"  
approved estimates of expenditure 核准开支预算 4|/}~9/  
approved overseas insurer 核准海外保险人 y0]"qB  
approved overseas trust company 核准海外信托公司 \ gO!6  
approved pooled investment fund 核准汇集投资基金 O>y*u8  
approved provident fund scheme 认可公积金计划 Xk] uXx:TN  
approved provision 核准拨款 !&adO,jN+=  
approved redeemable share 核准可赎回股份 V7<w9MM  
approved regional stock 认可地区性证券 ##6u  
approved retirement scheme 认可退休金计划 Ak kth*p  
approved subordinated loan 核准附属贷款 )">uI\bi  
arbitrage 套戥;套汇;套利 oM^VtH=>  
arbitrageur 套戥者;套汇者 >PYc57S1c  
arbitrary amount 临时款项 l@:&0id4I  
arrangement 措施;安排;协定 j4wsDtmAU  
arrears 欠款 " M3S  
arrears of pay 欠付薪酬 s5\<D7  
arrears of revenue 逾期未收税款;逾期未收的帐项 sK@]|9ciQ  
articles of association 组织章程;组织细则;组织章程细则 dv cLZK  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 50e vWD  
ascertainment of profit 确定利润 3~%M4(  
"Asia Clear" “亚洲结算系统” ku)/ 8Z`$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kO/YO)g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bfq%.<W  
Asian Development Fund [ADF] 亚洲发展基金 yZ-Ql1 1  
Asian dollar bond 亚洲美元债券 >H5_,A}f  
Asian dollar market 亚洲美元市场 }SFmv},Ij  
Asian dollar rate 亚洲美元利率 8b"vXNB.f  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tISb' ^T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G:!3X)b  
asked price 沽盘;喊价;索价;卖方报价 s|][p|  
assessable income 应评税入息 d(YAH@  
assessable loss 应评税亏损 (qw;-A W8  
assessable profit 应评税利润 U!jRF  
assessable value 应评税值  eIj2(q9  
assessed profit 估定利润 GdM|?u&s"  
assessed value 经评估价值 l0PXU)>C  
assessment 评税;评定;估价;评税单 ,&iEn}xG7i  
assessment number 评税编号;估价编号 /b]+RXvxj  
assessment of additional tax 补加税评税 #y8Esik  
assessment of performance 业绩评估;实绩评价 |JiN; O+K  
Assessor 评税主任 0.wNa~_G|  
asset price bubbles 资产价格泡沫 bE!z[j]  
asset-backed securities 具资产保证的证券 b63DD(  
assets accretion 资产增值 +h? Gps  
assets and liabilities 资产与负债 [:/mjO K  
assets betterment statement 资产递增表;资产改进表 ky{@*fg.  
assets lending 实物放款;有抵押贷款 =d$m@rc0r  
assets of the company passing on the death 死者去世时转移的公司资产 iU|X/>k?  
assets pledged as security for liabilities 用作负债抵押的资产 x<5;#  
assets portfolio 资产投资组合 ^7Ebg5<  
assets price 资产价格  c`}YL4  
assets quality 资产质素 J ql$ g  
assets realization 资产变现 4}t$Lf_  
assets refinancing arrangement 资产再集资安排 q}]z8 L  
assets securitization 资产证券化 iow"X6_l_  
assets situated outside Hong Kong 在香港以外地方的资产 E~S~Ld%  
assets stripping 削减资产;拆卖资产 :j[=   
assets value 资产值 Bxf&gDwjgr  
assignee 承让人 IN@ =UAc&  
assignment 转让;转让书;转让契 \;Sl5*kr  
assignment of interest 权益转让 w&Z.rB?  
assignment of letters patent and trade mark 专利证书及商标转让 fskc'%x  
assignment of property 物业转让;物业转让书 ^YB3$:@$U  
assignment right 转让权 )&[ol9+\  
assignor 转让人 r.' cjUs  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 q3D,hG_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LYuMR,7E  
associate member 附属会员 +.a->SZ5"  
associated body corporate 相联法人团体 ?s]?2>p  
associated company 相联公司;联属公司 l]L"Ex{  
associated corporation 相联法团 $VeQvm*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] { 3Qlx/6<  
公认会计师公会〔英国〕 g6H`uO  
Association of Futures Exchange Brokers 香港期货经纪协会 brdY97s4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n],"!>=+  
association of underwriters 承保人组织 7Q|v5@;pU  
assumption of control 接管 6n^vG/.M  
assurance 担保;保险;转易;转易书 ;m"R.Q9*  
assurance of interest 权益的转易 L,3%}_  
at 19XX price 按一九XX年价格计算 ,Qt2?  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?:7.3{|Aq  
at a premium 按溢价计算;按升水价格计算 vv D515i  
at call 通知付款;按通知 q+)s  
at constant market price 按固定市价计算 ]x@36Ok)A  
at constant price 按固定价格计算 rW2l+:@c  
at cost 按成本计算 ,o\~d ?4  
at current market price 按当时市价计算;按现时市价计算 B7n1'?  
at current price 按当时价格计算;按现时价格计算 7G%^8 ce{!  
at factor cost 按要素成本计算;按生产要素成本计算 v"sN K  
at money-of-the-day price 按付款当日价格计算 #&Zj6en}M]  
at or better 按指定或较佳价位〔买卖指令〕 %.s"l6 W  
at par 按面值计算;平价 5ZjM:wrF|  
at sight 见票即付 RCMO?CBe  
at the close 按收市盘 ,ysn7Y{Y  
at the opening 按开市盘 oYX#VX  
attestation 见证;见证条款 mW#p&{  
at-the-money option 平价期权 `<?((l%;R  
attorney 受权人;受托代表人 R}$A>)%dx  
attornment 新拥有人承认书 ~g&Gi)je  
attributable profit 可归属利润 A[Vhy;xz  
attributable share value 可归属股份价值 3 Ol`i$  
Auckland Stock Exchange 奥克兰证券交易所 ?ehUGvV2  
auction 拍卖 TYedem<$  
auctioneer 拍卖商 {+ WI>3  
audit 审计;核数 51puR8AG>  
Audit Commission 审计署 *KPNWY9!W  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F"a31`L>H  
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〕 mk +BeK  
audit review 帐目审查 {&h=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Gx-tPW}  
audited account 审计帐目;经审计的帐目 FD^s5>"Y+  
audited annual account 经审计的周年帐目 mg *kB:p  
audited balance sheet 经审计的资产负债表 #.<(/D+  
auditor 核数师;核数主任;审计师 ig?Tj4kD  
auditor's certificate 核数师证明书;审计师证明书 okD7!)cr=  
auditor's report 核数师报告;审计师报告 !qJ|`o Y  
Aussie bond 澳元债券 #po}Y  
austerity budget 紧缩预算 L)_L#]Yy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sX]ru^F3  
Australia All Ordinaries Index 澳洲所有普通股票指数 C6c]M@6  
Australian Dollar [AUD] 澳元 EYU3Pl%  
Australian Options Market 澳大利亚期权市场 **Q K}j[D  
Australian Securities Commission 澳洲证券事务监察委员会 8yCQWDE}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oHx=Cg;  
Australian Stock Exchange 澳大利亚证券交易所 0^3@>> ^  
Austrian Schilling [ATS] 奥地利先令 ~'/_q4  
authentication 认证;鉴证 5OX5\#Ux  
authority to purchase 委托购买证;委购书 R^GLATM  
authorization 认可;核准;授权;授权书 H_7X%TvXb  
authorization by direction 指示授权 pAd SOR2  
authorization by instruction 指令授权 2_;3B4GDF  
authorization by warrant 令状授权 .8Gmy07  
authorization of unit trust 单位信托的认可 /qO?)p3gk  
authorized agent 指定代理人 EXT_x q  
authorized capital 法定资本 +#g?rCz  
authorized clerk 出市员 {1]Of'x'  
authorized dealer 认可交易商 ZTP&*+d  
authorized financial institution 认可财务机构 df!n.&\y!  
authorized fund 认可基金 X" ;ly0Mb  
authorized fund house 获授权的基金公司;认可基金公司 44_CT?t<  
authorized institution 认可机构 .p(~/MnO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =j!Ruy1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .{LJ  
authorized insurer 获授权保险人;获认可承保人 2~SjRIpUw  
authorized investment 特准投资项目 j!QP>AM|`  
authorized person 获授权人 vq*)2.  
authorized representative 获授权代表 }_o!f V  
authorized share capital 法定股本 `K \(I#z  
automated quotation system 自动报价系统 H He~OxWg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @|J+ f5O  
自动交易系统〔香港期货交易所有限公司〕 ~<w9a]  
automatic adjustment mechanism 自动调整机制 j%OnLTZ  
automatic adjustment system 自动调整系统 lBnG!!VrWa  
Automatic Clearing House 自动票据交换所 N}j^55M_]  
automatic exchange rates accumulation system 自动化汇率累集系统 `Hq)g1a7q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }mSfg  
automatic teller machine [ATM] 自动柜员机 3QzHQU  
autopay 自动转帐 oyY0!w,Y  
available assets 可用资产 ~85Pgb<  
available fiscal reserve 现存财政储备 Yet!qmZ  
available profit 可用利润 \!,@pe_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jaI mO  
average 平均;平均数;海损 5x; y{qT  
average basic salary 平均基本薪金 N>4uqFo  
average consumer expenditure 平均消费开支;一般消费开支 1A b=1g{  
average cost 平均成本 edD"jq)J  
average cost of land production 增辟土地平均成本 VC@{cVT  
average daily turnover 平均每日成交额 @AU<'?k  
average daily wage rate 平均每日工资率 #v`J]I)$  
average expenditure pattern 平均开支模式 ~#jD/  
average growth rate 平均增长率 =e$6o2!'}  
average net fixed assets 固定资产平均净值 eb>YvC  
average of relatives 相对价格平均数 v(2|n}qY  
average price 平均价格 |,Xrt8O/[  
average propensity to consume 平均消费倾向;一般消费倾向 _o-D},f*e  
average propensity to save 平均储蓄倾向;一般储蓄倾向 _oJq32  
average rate 平均率 C) "|sG  
average revenue 平均收入;平均收益 *R^ulp[W  
average stock 平均库存;平均存货 h_Cac@F0  
average yearly rent 平均年租 G(XI TL u*  
avoidance of double taxation 避免双重课税 *k#M;e  
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 U ExK|t  
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