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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[W]?`W3r~  
A share A股;甲类股份 ptyDv  
abatement of tax 减税;减扣免税额 h_G|.7!  
ABN AMRO Bank N.V. 荷兰银行 9~'Ip7X,!  
above-the-line expenditure 线上项目支出;经常预算支出 0C+y q'D~[  
above-the-line receipt 线上项目收入;经常预算收入 3dDQz#  
ABSA Asia Limited 南非联合亚洲有限公司 t0H=NUP8  
absolute change 绝对数值变更 irb.F>(x  
absolute expenditure 实际开支 , )pt_"-XA  
absolute guideline figure 绝对准则数字 H0 n@kKr  
absolute interest 绝对权益 W?J*9XQ`  
absolute order of discharge 绝对破产解除令 ioa_AG6B  
absolute profit margin 绝对利润幅度 <VR&= YJ  
absolute value 实值;绝对值 X/,1]  
absolutely vested interest 绝对既得权益 >m6,xxTR  
absorbed cost 已吸收成本;已分摊成本 *2 $m>N  
absorption 吸收;分摊;合并 #'Y6UGJ\n  
absorption rate 吸收率;摊配率;分摊率 LY!3u0PnlT  
ACB Finance Limited 亚洲商业财务有限公司 ; 9&.QR(  
acceptable form of reciprocity 合理的互惠条件 T.P Z}4  
acceptable rate 适当利率;适当汇率 |ezO@  
acceptance agreement 承兑协议 mRnzP[7-\)  
acceptance for honour 参加承兑 ae#HA[\0G  
acceptor 承兑人;接受人;受票人 Qn)[1v  
acceptor for honour 参加承兑人 1fhK{9#  
accident insurance 意外保险 \BcJDdL  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]AA*f_!  
accident insurance scheme 意外保险计划 r]EZ)qp^@  
accident year basis 意外年度基准 Ldj^O9p(  
accommodation 通融;贷款 Xa%&.&V  
accommodation bill 通融票据;空头票据 $_7d! S"  
accommodation party 汇票代发人 r]//Q6|S  
account balance 帐户余额;帐户结余 nBIv{  
account book 帐簿 $CwTNm?  
account collected in advance 预收款项 d>b,aj(  
account current book 往来帐簿 NT9- j#V  
account of after-acquired property 事后取得的财产报告 !na0Y  
account of defaulter 拖欠帐目 hOLy*%  
account payable 应付帐款 >`?+FDOJ,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 VmH_0IM^6  
account receivable 应收帐款 V<NsmC=g  
account receivable report 应收帐款报表 b:5%}  
account statement 结单;帐单;会计财务报表 [xs)u3b  
account title 帐户名称;会计科目 QRZTT qG  
accountant's report 会计师报告 9Glfi@.  
Accountant's Report Rules 会计师报告规则 Ysc|kxLb  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]G o~]7(5|  
Accounting Arrangements 《会计安排》 l)rvh#D  
accounting basis 会计基础 awSS..g}L  
accounting by Official Receiver 破产管理署署长呈交的帐目 a0/n13c?G  
Accounting Circular 《会计通告》 3G/ mB  
accounting class 会计类别 ^%8Hvy  
accounting date 记帐日期;会计结算日期 !_z<W~t"  
accounting for money 款项核算 /Zeg\}/4[  
Accounting Officer 会计主任 zmfRZ!Eh  
accounting period 会计报告期;会计期 %)hIpxOrX  
accounting policy 会计政策;会计方针 Or#+E2%1E  
accounting practice 会计惯例 # /,2MQ  
accounting principle 会计准则 {{[jC"4AY  
accounting record 会计记录 ic{.#R.BY  
accounting report 会计报告 'UXj\vJ3E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -G<2R"Q#N  
Accounting Society of China 中国会计学会 )av'u.]%c  
accounting statement 会计报表 JU=\]E@8c  
accounting system 会计制度;会计系统 C(1A8  
accounting transaction 会计事项;帐务交易 > ?{iv1  
accounting treatment 会计处理 N7HbOLpM  
accounting year 会计年度 6[3Ioh  
accretion 增值;添加 Zj+}T  
accrual 应计项目;应累算数目  Vq)gpR  
accrual basis 应计制;权责发生制 X6N]gD  
accrual basis accounting 应计制会计;权责发生制会计 V.QzMF"o  
accrue 应累算;应计 L3=YlX`UL  
accrued benefit 应累算利益 <&Y}j&(  
accrued charges 应计费用 >gZk 581/  
accrued cumulative preference share dividend 应累算的累积优先股股息 gC_s\WU  
accrued expenses 应累算费用 6(q`Oj  
accrued interest payable 应付利息;应计未付利息 o|^?IQ7bpf  
accrued interest receivable 应收利息;应计未收利息 3VRZM@i  
accrued right 累算权益 qnk,E-  
accruing profit 应累算的利润 7ru9dg1?  
accumulated fiscal reserve 累积财政储备 ZaUcP6[h  
accumulated profit 累积利润;滚存溢利 ?m9UhLeaS=  
accumulated reserve 累积储备 Va/@#=,q]  
accumulation of surplus income 累积收益盈余 kG;eOp16R  
acquired assets 既得资产 ^2;(2s  
acquisition 收购;购置;取得 pW3)Y5/D  
acquisition cost 购置成本 @a.6?.<L  
acquisition expenses 购置费用 3e!Yu.q:  
acquisition of 100% interest 收购全部股权 &DbGyV8d"|  
acquisition of control 取得控制权 F<oc Y0=9p  
acquisition of fixed assets 购置固定资产 fCt\2);a  
acquisition of shell “买壳” dj y:  
acquisition price 收购价 leb^,1/D6  
act of God 天灾 zmL~]! ~&  
acting partner 执事合伙人 \BbOljM=  
active market 买卖活跃的市场;交投畅旺的市场;旺市 bUAR<R'E  
active partner 积极参与的合伙人 K7[AiU_I  
active trading 交投活跃 X@h^T> ["  
actual circulation 实际流通 LcpyW=)}"V  
actual cost 实际成本 %M;_(jda  
actual expenditure 实际开支;实际支出 rMXOwkE  
actual income 实际入息;实际收入;实际收益 /!{A=N  
actual market 现货市场 +Sdx8 Z5  
actual price 现货价;实际价格 vA "`0  
actual profit 实际利润 #EQx  
actual quotation 实盘;实际价位;实际报价 4Fr7jD,#k  
actual year basis 按实际年度计算  $`XN  
actuals 实货 FG;<`4mY  
actuarial investigation 精算调查 B=Zukg1G  
actuarial principle 精算原则 hV>4D&<  
actuarial report 精算师报告 @cS1w'=  
Actuarial Society of Hong Kong 香港精算学会 sx-Hw4.a"  
actuarial valuation 精算师估值 I"F .%re  
actuary 精算师 z"s%#/#  
ad referendum agreement 暂定协议;有待覆核的协定 7S dV%"  
ad valorem duty 从价税;按值征税 vzohq1r5  
ad valorem duty system 从价税制 &` 00/p  
ad valorem fee 从价费 GOZQ5m -  
ad valorem tariff 从价关税 q(jkit~`A  
additional allowance 额外免税额 vU8FHVytV  
additional amount for unexpired risk 未过期风险的额外款额 7i+!^Qj?y  
additional assessable profit 补加应评税利润 M]4=(Vv+5  
additional assessment 补加评税 }4\!7]FVYX  
additional commitment 额外承担 \%-E"[!  
additional commitment vote 额外承担拨款 b5n]Gp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ].k+Nzf_  
additional dependent parent allowance 供养父母额外免税额 $xUzFLh=`  
additional provision 额外拨款 #A|D\IhF  
additional stamp duty 附加印花税 L)R[)$2(g  
additional tax 补加税罚款;补加税款 6HEqm>Yau  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _\4`  
adjudged bankrupt 被裁定破产 >2|[EZ  
adjudicated bankrupt 裁定破产人 pT3X/ ra  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 T]Tdx.B  
adjudication of bankruptcy 裁定破产;宣告破产 ,N@Yk.  
adjudication of insolvency 裁定无力偿还债务 x!"SD3r=4>  
adjusted actual 经调整的实数;调整后的实数 Bg 7j5  
adjusted current assets 经调整的流动资产;调整后的流动资产 L= :d!UF  
adjusted figure 经调整的数字;调整后的数额 S/nj5Lh  
adjusted liabilities 经调整的负债;调整后的负债 ;LQ# *NjL\  
adjusted loss 经调整的亏损;调整后的亏损 l\T!)Ql  
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 I+Ncmg )>  
adjusted profit 经调整的利润;调整后的利润 Xx3 g3P  
adjusted surplus 经调整的盈余额;调整后的盈余额 w'oo-.k  
adjusted value 经调整的价值;调整后的价值 z_:eM7]jv  
adjustment 调整;修订;理算〔保险〕 J0ZxhxX35  
adjustment centre 调剂中心 XSm"I[.g  
adjustment lag 调整过程的时间差距;调整时差 wQD0 vsD  
adjustment mechanism 调整机制 9lZAa8Rxi  
adjustment of loss 亏损调整 nOAJ9  
adjustment process 调整过程;调整程序 fr}1_0DDz  
adjustment range 调整幅度 ,?xLT2>J_  
administered exchange rate 受管制汇率 )h>\05|T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z>(r9 R3{  
administration expenses 行政费用 z.2r@Psk  
administration fee 手续费;行政费 (|0.m8D~D  
administration in bankruptcy 破产管理 BR& Aq  
administration order 遗产管理令 hzT{3YtY2  
administrator 管理人;遗产管理人 nabBU4;h  
administrator of the estate 遗产管理人 AfbB~LlBq  
admission of debt 债项承认书 v"P&` 1=T  
admission of proof 接纳债权证明 Pl rkgS0J  
advance 放贷款项;垫付款项;预支款项;预付款项 K0EY<Ltq  
advance account 暂支帐目;预付款帐户 3I9T|wQ-]  
advance compensation 预付补偿金 !US8aT  
advance from shareholder 股东垫款 }}^,7npU  
advance pending reimbursement 预支以待日后付还 ||-nmOy  
advanced economy 先进经济体系 uipq=Yp.  
advancement 预付;预付财产 Usa+b A  
advances warrant 垫款令 jOUK]>ox:  
advancing 贷出 DA<F{n.Z:  
adverse balance 逆差 YSR mt/  
adverse exchange 逆汇 !_CX2|  
advertisement addressed to shareholders 在报章刊登的致股东通告 kz ZDtI)  
advice for collection 托收通知书 q"gqO%Wb|  
advice of drawing 提款通知书;汇票通知书 {]wIM^$6+  
advice of payment 付款通知 ~7dM!g{W  
Advisory Committee [Securities and Futures Commission] G'ij?^?  
谘询委员会〔证券及期货事务监察委员会〕 R)0N0gH  
Advisory Committee on Diversification 经济多元化谘询委员会 \~JNQ&_o  
affidavit 誓章;遗产申报誓章 +h0PR?  
affidavit of no receipt 述明无收款的誓章 s kN9O"^A  
affiliate 联号;联营公司;附属公司 $> "J"IX  
affiliated company 附属公司;联号;联营公司 k: b/Gq`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S~KS9E~\  
affordability 负担能力 a q3~!T;W  
African Development Bank [AfDB] 非洲开发银行 yXJ]U \ %  
after-acquired property 事后取得的财产 J|V K P7  
after-hours dealing 市后交易 X}ZlWJ  
after-tax profit 税后盈利;税后利润;税后溢利 ;B&^yj&;  
agency agreement 代理协议 BjJ,"sT  
agency expenses 代理机构的开支 K)\(wxv  
agency fee 代理费 4p.^'2m  
Agency Law 《代理法》 PG{i,xq_B{  
agent 代理人;承销人 ?b||Cr  
agent of company 公司代理人 =43I1&_   
agent's fee 代理人费;经纪费 0cHfxy3  
aggregate 总计;总数;总体数字 O^5UB~  
aggregate amount 总款额;总额 ze`1fO|%  
aggregate assets and liabilities 总体资产与负债 6iG(C.b  
aggregate at constant price 按固定价格计算的总体数字 Zy^=fM  
aggregate demand 总需求 DH 6q7"@  
aggregate gross position 总持仓量  n;wwMMBM  
aggregate limit 总限额 yL0f1nS  
aggregate of salaries tax 合计薪俸税 Q,{^S,s<   
aggregate performance 总体表现;总体业绩 RFw(]o,9cR  
aggregate supply 总体供应 Z&_y0W=t  
aggregate surplus 总盈余 PK_s#uC  
aggregate total 整体总额 otO j^xU  
aggregate value 总值;合计价值 qAoAUD m  
aggregated basis 合计基准 'T\dkSJv;V  
aggregated net chargeable income 合计应课税入息实额 )2xE z  
aggregation 合并计算;合计;总和 {fZb@7?GF  
aggregation of incomes of husband and wife 夫妇入息合并计算 > 2#%$lX6  
aggregation of property 财产的总和 '"y}#h__T  
agio 差价;贴水 Yc^%zxub  
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》 !O|ql6^;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zj<ahg%z  
《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,c]I   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "!O1j r;  
《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》 |^R*4;Phe  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ((XE\V\}Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m`z7fi7u  
agreement for a settlement 授产协议 / s,tY74'5  
agreement for assignment 转让协议 e@E17l-  
agreement for sale 售卖协议;买卖协议 dL-i)F  
agreement for sale and purchase 买卖协议 6^)rv-L~5y  
agreement for the payment of interest 支付利息协议 x?#I4RJH;  
agreement for the repayment of money 还款协议 U&X2cR &a  
agreement of reinsurance 再保险协议 YutQ]zYA.  
Agricultural Bank of China 中国农业银行 @5xu>gKn  
air passenger departure tax 飞机乘客离境税 l3.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iv*V#J>  
airport tax 机场税 .}q]`<]ze  
alcohol duty 酒精税 ;f:gX`"\  
alienation 让与;让渡;转让 ^i+[m  
alimony 生活费;赡养费 ]jyM@  
All Ordinaries Index [AOI] 所有普通股指数 @Br {!#Wf  
all risks 全险;综合险 u:@U $:sZ  
All Sales Record for Stock Market 《股票市场成交报告》 Y25^]ON*\^  
Allied Capital Resources Limited 新联财务有限公司 #02Kdo&Vy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Zb(E:~h\  
allocation letter 拨款信件 AEY$@!8  
allocation of fund 分配款项;预留款项 [$pmPr2  
allocation of profit 利润分配;溢利分配 j(iuz^I  
allocation warrant 拨款令 ~:4~2d|  
allotment 分配;配股 =.*98  
allotment notice 股份配售通知;配股通知 `1Zhq+s  
allotment of shares 股份分配 OR:[J5M)  
allowable 可获宽免;免税的 y` yZ R _  
allowable business loss 可扣除的营业亏损 kbYeV_OwM  
allowable expenses 可扣税的支出 Bq@zaMv  
allowance 免税额;津贴;备抵;准备金 iib  
allowance for debts 债项的免税额 5u r)uz]w8  
allowance for depreciation by wear and tear 耗损折旧免税额 UZGDdP  
allowance for funeral expenses 殡殓费的免税额 }g|nz8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 5{d\u E%'p  
allowance for repairs and outgoings 修葺及支出方面的免税额 %d1draL  
allowance to debtor 给债务人的津贴  |t))u`~  
alteration of capital 资本更改 * RWm47  
alternate trustee 候补受托人 /)EY2Y'  
amalgamation 合并 EF#QH _X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 87V1#U^  
ambit of charges 征税范围;收费范围 UL( lf}M  
amended valuation 经修订的估值 j?6X1cMq  
American Commodities Exchange 美国商品交易所 2C$R4:Ssw)  
American Express Bank Limited 美国运通银行 & ze>X  
American Stock Exchange 美国证券交易所 (CJ.BHu]  
amortization 摊销 9@K.cdRjQ  
amount due from banks 存放银行同业的款项 .$&Q[r3Lu  
amount due from banks abroad 存放海外银行同业的款项 e4`uVq5  
amount due from holding companies 控股公司欠款 a^t?vv  
amount due from local banks 存放本港银行同业的款项 H6K`\8/SeN  
amount due to banks 银行同业的存款 )}MHx`KT2  
amount due to banks abroad 海外银行同业的存款 WA6!+Gy  
amount due to holding companies 控股公司存款 O/Rhf[7v*  
amount due to local banks 本港银行同业的存款 KL [ek  
amount due to outport banks 外埠银行同业的存款 5|I55CTx  
amount for note issue 发行纸币的款额 G_ >G'2  
amount of bond 担保契据的款额 FY'ty@|_s  
amount of consideration 代价款额 2 rN ,D(  
amount of contribution 供款数额 "B{ECM;  
amount of indebtedness 负债款额 0:=ZkEEeU  
amount of principal of the loan 贷款本金额 Wh( |+rJ?Z  
amount of rates chargeable 应征差饷数额 x[Im%k  
amount of share capital 股本额 o31Nmy Ni  
amount of sums assured 承保款额 `y^sITr  
amount of variation 变动幅度 -F\qnsZ2  
amount of vote 拨款数额 %0,-.(h  
amount payable 应付款额 +oc >S  
amount receivable 应收款额 jjzA .8?(7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]]0,|My7  
analysis 分析 6G AaV[])'  
ancillary risk 附属风险 n6MM5h/#r  
annual account 周年帐目;周年帐目报表;年度决算;年结 `_vB+a  
annual accounting date 年结日期 V0*3;n  
annual allowance 每年免税额;年积金;年度津贴;年津 .fYZ*=P;c  
annual balance 年度余额 _:g&,2bc  
annual disposable income 每年可动用收入 y "w|g~x]c  
annual estimates 周年预算 (;_FIUz0  
annual fee 年费 J=W0Xi !  
annual general meeting 周年大会 ;sPoUn s'  
annual growth rate 年增率;每年增长率  k5`OH8G  
annual long-term supplement 长期个案每年补助金 $HJTj29/  
annual pensionable emolument 可供计算退休金的年薪 {Qv>q$Q  
annual report 年报 ;eL9{eF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $t~@xCi]S  
annual return 周年报表;周年申报表;每年报税表格 C&~1M}I  
Annual Return Rules 《周年报表规则》 =1p8 i  
annual review of consumer prices 每年消费物价回顾 Rp9fO?ZjHt  
annual roll-forward basis 逐年延展方式 &?,6~qm[  
annual salary 年薪 6KZf%)$  
annual statement 年度报表;年度决算表 <#M`5X.  
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 G:W>I=^DaR  
annuitant 年金受益人 'heJ"k?  
annuity 年金 `J0i.0p  
annuity contract 年金合约 ^|!I +  
annuity on human life 人寿年金 c{+AJ8  
antecedent debt 先前的债项 }8-\A7T  
ante-dated cheque 倒填日期支票 ZR0r>@M3v<  
anticipated expenditure 预期开支 nH|,T%  
anticipated net profit 预期纯利 k S# CEU7  
anticipated revenue 预期收入 )B# ,  
anti-inflation measure 反通货膨胀措施 h#r^teui)  
anti-inflationary stance 反通货膨胀立场 \2 y5_;O  
apparent deficit 表面赤字 kq=V4-a[  
apparent financial solvency 表面偿债能力 FQz?3w&ia  
apparent partner 表面合伙人 a:, y Z  
application for personal assessment 个人入息课税申请书 ;`YkMS`=W  
application of fund 资金应用 <A5]]{9 +  
application to release as liquidator and to destruct the books of accounts and documents |RkcDrB~  
申请免除清盘人职务及毁灭帐簿与文件 Q/ms]Du  
appointed actuary 委任精算师 N6OMY P1  
appointed auditor 委任核数师;委任审计师 /93l74.w  
appointed trustee 委任的受托人 wC_l@7 t  
appointer 委任人 epHJ@W@#  
apportioned pro rata 按比例分摊 ulFzZHJ  
apportionment 分配;分摊 Yap?^&GV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '*^yAlgtt  
apportionment formula 分摊方程式 /iC;%r1L  
apportionment of estate duty 遗产税的分摊 v1JS~uDz  
appraisal 估价;评估 7dG 79H  
appreciable growth 可观增长 *OJ/V O  
appreciable impact 显着影响 -|k)tvAm  
appreciable increase 可观增长 LQ11ba  
appreciation 增值;升值 J5p"7bc  
appreciation against other currencies 相对其他货币升值 [#Lc]$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #11NPo9  
appreciation tax 增值税 Uxfl_@lJ  
appropriation 拨款;拨用;拨付 57a2^  
appropriation account 拨款帐目 'ly?P8h  
Appropriation Bill 拨款法案 "gtHTqheH  
appropriation-in-aid system 补助拨款办法 [H<bh%  
approved assets 核准资产 O,bkQY$v  
approved basket stock 认可一篮子证券 .nu @ o40  
approved budget 核准预算 T<3BT  
approved charitable donation 认可慈善捐款 fKC3-zm  
approved charitable institution 认可慈善机构 =<r8fXWZ  
approved currency 核准货币;认可货币 g]c[O*NTL  
approved estimates 核准预算 |Xi%   
approved estimates of expenditure 核准开支预算 `p b5*h6r!  
approved overseas insurer 核准海外保险人 RO;Bl:x4  
approved overseas trust company 核准海外信托公司 p(;U@3G  
approved pooled investment fund 核准汇集投资基金 do*}syQ`O  
approved provident fund scheme 认可公积金计划 I:bD~F b3  
approved provision 核准拨款 ?"#%SKm  
approved redeemable share 核准可赎回股份 n79QJl/  
approved regional stock 认可地区性证券 ;8WZx  
approved retirement scheme 认可退休金计划 T{qTj6I  
approved subordinated loan 核准附属贷款 w=]Ks'C]  
arbitrage 套戥;套汇;套利 %W,D;?lEo>  
arbitrageur 套戥者;套汇者 X"gCR n%tn  
arbitrary amount 临时款项 A[IL H_w  
arrangement 措施;安排;协定 NjPDX>R\K  
arrears 欠款 8dD2  
arrears of pay 欠付薪酬 <!-sZ_qq  
arrears of revenue 逾期未收税款;逾期未收的帐项 W?yd#j  
articles of association 组织章程;组织细则;组织章程细则 b*a2,MiM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e^4 p%  
ascertainment of profit 确定利润 sDr/k`>  
"Asia Clear" “亚洲结算系统” =S'%`]f?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  ~>O)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;6@r-r  
Asian Development Fund [ADF] 亚洲发展基金 2?m.45`  
Asian dollar bond 亚洲美元债券 :j|IP)-f  
Asian dollar market 亚洲美元市场 %75xr9yOP  
Asian dollar rate 亚洲美元利率 }i {sg#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dzK{ Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `l2O?U-@  
asked price 沽盘;喊价;索价;卖方报价 ? J} r  
assessable income 应评税入息 !USd9  
assessable loss 应评税亏损 g%F"l2M  
assessable profit 应评税利润 g (VNy@  
assessable value 应评税值 0;S,tJg  
assessed profit 估定利润 /@AEJ][$  
assessed value 经评估价值 }$MN|s  
assessment 评税;评定;估价;评税单 #&v/icz$  
assessment number 评税编号;估价编号 u2oKH{/z  
assessment of additional tax 补加税评税 ikWtC]y  
assessment of performance 业绩评估;实绩评价 DeR='7n  
Assessor 评税主任 PH"hn]  
asset price bubbles 资产价格泡沫 !D!~ ^\  
asset-backed securities 具资产保证的证券 DG4 d"Jy  
assets accretion 资产增值 [."[pY  
assets and liabilities 资产与负债 `V)Z)uN{0  
assets betterment statement 资产递增表;资产改进表 pa}*E  
assets lending 实物放款;有抵押贷款 Z_\C*^  
assets of the company passing on the death 死者去世时转移的公司资产 ?JL7=o X  
assets pledged as security for liabilities 用作负债抵押的资产 J=.`wZQkS  
assets portfolio 资产投资组合  ^p n(=4  
assets price 资产价格 tiN?/  
assets quality 资产质素 b:qY gg  
assets realization 资产变现 ^[%%r3"$C  
assets refinancing arrangement 资产再集资安排 V8eB$in  
assets securitization 资产证券化 S'oGt&Z<  
assets situated outside Hong Kong 在香港以外地方的资产 Z/rP"|EuQ  
assets stripping 削减资产;拆卖资产 1B),A~Ip  
assets value 资产值 tXJU vish  
assignee 承让人 BCe_@  
assignment 转让;转让书;转让契 G'YH6x,  
assignment of interest 权益转让 omWJJ|b~  
assignment of letters patent and trade mark 专利证书及商标转让 BBcV9CGU  
assignment of property 物业转让;物业转让书 TO%dw^{_`  
assignment right 转让权 ^(viM?*  
assignor 转让人 M#|dIbns H  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _gKe%J&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 PtqJ*Z  
associate member 附属会员 @EE."T9  
associated body corporate 相联法人团体 Sa19q.~%  
associated company 相联公司;联属公司 olLfko4$*V  
associated corporation 相联法团 qY\f'K}Q*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b64 @s2]  
公认会计师公会〔英国〕 $gBd <N9|c  
Association of Futures Exchange Brokers 香港期货经纪协会 jxJv.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }|%eCVB  
association of underwriters 承保人组织 ?g!V!VS2  
assumption of control 接管 iH^z:%dP  
assurance 担保;保险;转易;转易书 -,K!  
assurance of interest 权益的转易 &3J@BMYp  
at 19XX price 按一九XX年价格计算 drs B/  
at a discount 按赔价计算;按贴水价格计算;打折扣 -W,}rcj*|  
at a premium 按溢价计算;按升水价格计算 (C]o,7cYS  
at call 通知付款;按通知 6_N(;6kx(  
at constant market price 按固定市价计算 1-RIN}CSd  
at constant price 按固定价格计算 Kscd}f)yx?  
at cost 按成本计算 EGl^!.'  
at current market price 按当时市价计算;按现时市价计算 "UwH\T4I  
at current price 按当时价格计算;按现时价格计算 czlFr|O;  
at factor cost 按要素成本计算;按生产要素成本计算 1s1=rZ!  
at money-of-the-day price 按付款当日价格计算 5U_H>oD  
at or better 按指定或较佳价位〔买卖指令〕 <0S=,!  
at par 按面值计算;平价 S*AERm   
at sight 见票即付 Lg"C]  
at the close 按收市盘 e.c3nKXZ q  
at the opening 按开市盘 KR7@[  
attestation 见证;见证条款 K'#E3={tt  
at-the-money option 平价期权  +H$!a  
attorney 受权人;受托代表人 =IAsH85Q  
attornment 新拥有人承认书 \QU^>2 3  
attributable profit 可归属利润 Xl74@wq   
attributable share value 可归属股份价值 Ts~L:3oaQ  
Auckland Stock Exchange 奥克兰证券交易所 $ cj>2.   
auction 拍卖 };'\~g,1  
auctioneer 拍卖商 nC{%quwh{  
audit 审计;核数 Zw wqSyuGf  
Audit Commission 审计署 ^&g=u5 d0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wf1lyS  
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〕 u{["50~  
audit review 帐目审查 ] }f9JNf$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Pz$R(TV  
audited account 审计帐目;经审计的帐目 q\\gpCgp  
audited annual account 经审计的周年帐目 vFEQ7 qI  
audited balance sheet 经审计的资产负债表 /  g 2b  
auditor 核数师;核数主任;审计师 IHRGw  
auditor's certificate 核数师证明书;审计师证明书 kA7mLrON  
auditor's report 核数师报告;审计师报告 H(Eh c  
Aussie bond 澳元债券 I@\OaUGr+  
austerity budget 紧缩预算 BC'llD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s`>[F@N7.o  
Australia All Ordinaries Index 澳洲所有普通股票指数 [5Lz/ix=  
Australian Dollar [AUD] 澳元 _#vrb;.+  
Australian Options Market 澳大利亚期权市场 Xy%p"b<  
Australian Securities Commission 澳洲证券事务监察委员会 7 I>G{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ws^4?O  
Australian Stock Exchange 澳大利亚证券交易所 sUE?v9  
Austrian Schilling [ATS] 奥地利先令 &>H!}"Yk  
authentication 认证;鉴证 vzmc}y G  
authority to purchase 委托购买证;委购书 x`6<m!d`  
authorization 认可;核准;授权;授权书 ]vuwkn+)  
authorization by direction 指示授权 _ 84ut  
authorization by instruction 指令授权 XV^1tX>f{  
authorization by warrant 令状授权 H ty0qr3  
authorization of unit trust 单位信托的认可 A/`%/0e   
authorized agent 指定代理人 XkyKBg-  
authorized capital 法定资本 IUtx!.]4  
authorized clerk 出市员 `Qeg   
authorized dealer 认可交易商 VE8;sGaJ  
authorized financial institution 认可财务机构 0@AAulRl  
authorized fund 认可基金 d:yqj:  
authorized fund house 获授权的基金公司;认可基金公司 ~Ch+5A;  
authorized institution 认可机构 *}8t{ F@k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W0}B'VS.I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I[n ^{8gz  
authorized insurer 获授权保险人;获认可承保人 UT="2*3gz  
authorized investment 特准投资项目 S]E.KLR?[;  
authorized person 获授权人 I" KN"v^  
authorized representative 获授权代表 +>4;Zd!@d  
authorized share capital 法定股本 m>SErxU(z  
automated quotation system 自动报价系统 YM DMH"3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rSrIEP,c'  
自动交易系统〔香港期货交易所有限公司〕 j!3 Gz  
automatic adjustment mechanism 自动调整机制 Uo2GK3nT  
automatic adjustment system 自动调整系统 ^%` wJ.c  
Automatic Clearing House 自动票据交换所 o: ;"w"G  
automatic exchange rates accumulation system 自动化汇率累集系统 0 Us5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Qqlup  
automatic teller machine [ATM] 自动柜员机 ":_vK}5  
autopay 自动转帐 2=_g f  
available assets 可用资产 f47M#UC  
available fiscal reserve 现存财政储备 3N_"rNKD  
available profit 可用利润 Bp@v,)8*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a+Ac[>  
average 平均;平均数;海损 : >>@rF ,  
average basic salary 平均基本薪金 -+O 9<3ly  
average consumer expenditure 平均消费开支;一般消费开支 ]7e =fM9V;  
average cost 平均成本 hqRw^2F  
average cost of land production 增辟土地平均成本 6"}?.E$  
average daily turnover 平均每日成交额 be +4junf  
average daily wage rate 平均每日工资率 +a*tO@HG  
average expenditure pattern 平均开支模式 K#"O a h  
average growth rate 平均增长率 HF(KN{0.B  
average net fixed assets 固定资产平均净值 3d|9t9v  
average of relatives 相对价格平均数 YQY%M>F@d%  
average price 平均价格 3$X'Y]5a  
average propensity to consume 平均消费倾向;一般消费倾向 P+$:(I  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o*J3C>  
average rate 平均率 )wNP( @$L  
average revenue 平均收入;平均收益 H<3I 5Kgt  
average stock 平均库存;平均存货 9V5-%Iv  
average yearly rent 平均年租 %HJK;   
avoidance of double taxation 避免双重课税 %plo=RF  
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 bcYF\@};  
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