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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: V[nPTYO4  
A share A股;甲类股份 1z-.e$&z  
abatement of tax 减税;减扣免税额 ?8V.iHJk  
ABN AMRO Bank N.V. 荷兰银行 _ Ncbo#G  
above-the-line expenditure 线上项目支出;经常预算支出 F$?Ab\#B  
above-the-line receipt 线上项目收入;经常预算收入 ~U]g;u  
ABSA Asia Limited 南非联合亚洲有限公司 U8Y%rFh1  
absolute change 绝对数值变更 c}o 6Rm50  
absolute expenditure 实际开支 .r<a Py$  
absolute guideline figure 绝对准则数字 neI7VbH4  
absolute interest 绝对权益 J2W-l{`r<  
absolute order of discharge 绝对破产解除令 X=$Jp.  
absolute profit margin 绝对利润幅度 x"12$7 9=  
absolute value 实值;绝对值 MuY:(zC%  
absolutely vested interest 绝对既得权益 < xy@%  
absorbed cost 已吸收成本;已分摊成本 e,p"=/!aY  
absorption 吸收;分摊;合并 !uEEuD#  
absorption rate 吸收率;摊配率;分摊率 X,|8Wpi=  
ACB Finance Limited 亚洲商业财务有限公司 [MTd<@  
acceptable form of reciprocity 合理的互惠条件 Lj1l ]OD  
acceptable rate 适当利率;适当汇率 3^o(\=-JX  
acceptance agreement 承兑协议 Kq")\Ha,f  
acceptance for honour 参加承兑 !!1?2ine  
acceptor 承兑人;接受人;受票人 7=6:ZSI  
acceptor for honour 参加承兑人 2a$. S " ?  
accident insurance 意外保险 [A-_?#cZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;l@94)@0  
accident insurance scheme 意外保险计划 .{1$;K @  
accident year basis 意外年度基准 d/7fJ8y8  
accommodation 通融;贷款 x o"GNFh!  
accommodation bill 通融票据;空头票据 2Xt4Rqk$  
accommodation party 汇票代发人 Hy.u6Jt*/  
account balance 帐户余额;帐户结余 F(G..XJQ  
account book 帐簿 v"bWVc~H  
account collected in advance 预收款项 W>@ti9\t  
account current book 往来帐簿 *d 1Bp R%  
account of after-acquired property 事后取得的财产报告 pp"X0  
account of defaulter 拖欠帐目 A WR :~{  
account payable 应付帐款 YJJ1N/Z1  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v ccH(T  
account receivable 应收帐款 ')uYI;h9  
account receivable report 应收帐款报表 %6m/ve  
account statement 结单;帐单;会计财务报表 Cy~IB [  
account title 帐户名称;会计科目 H5K Fm#  
accountant's report 会计师报告 /7AHd ;  
Accountant's Report Rules 会计师报告规则 #I/P9)4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ;s B=f  
Accounting Arrangements 《会计安排》 = L!&Z  
accounting basis 会计基础 C(N' =-;Kl  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y+?QHtZL  
Accounting Circular 《会计通告》 8Y`Lq$u  
accounting class 会计类别 *[Hp&6f  
accounting date 记帐日期;会计结算日期 Ni_H1G  
accounting for money 款项核算 .p#kW:zspA  
Accounting Officer 会计主任 VE |:k:};  
accounting period 会计报告期;会计期 voa)V 1A/]  
accounting policy 会计政策;会计方针 =^9h z3 j  
accounting practice 会计惯例 L AQ@y-K3  
accounting principle 会计准则 F&M d+2  
accounting record 会计记录 ng1E'c]0@  
accounting report 会计报告 NQdwj>_a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C;BO6$*_e  
Accounting Society of China 中国会计学会 `Y&`2WZ ~  
accounting statement 会计报表 &[ })FI  
accounting system 会计制度;会计系统 yzS]FwW7  
accounting transaction 会计事项;帐务交易 Y+-yIMt$r  
accounting treatment 会计处理 {]CZgqE{  
accounting year 会计年度 A(y6]E!  
accretion 增值;添加 '@n"'vks(\  
accrual 应计项目;应累算数目 +25}X{r$_  
accrual basis 应计制;权责发生制 ;z:Rj}l  
accrual basis accounting 应计制会计;权责发生制会计 b_x!m{  
accrue 应累算;应计 e@'x7Zzh  
accrued benefit 应累算利益 dwA"QVp{  
accrued charges 应计费用 pH'Tx>  
accrued cumulative preference share dividend 应累算的累积优先股股息 )vtbA=RH?  
accrued expenses 应累算费用 3D|Lb]=  
accrued interest payable 应付利息;应计未付利息 |_53So: g  
accrued interest receivable 应收利息;应计未收利息 $Itmm/M  
accrued right 累算权益 !?,, ZD  
accruing profit 应累算的利润 >tg)F|@  
accumulated fiscal reserve 累积财政储备 ,N$Q']Td  
accumulated profit 累积利润;滚存溢利 5_^d3LOT0x  
accumulated reserve 累积储备 c&c  
accumulation of surplus income 累积收益盈余 (kL"*y/"p  
acquired assets 既得资产 g@H<Q('fJ  
acquisition 收购;购置;取得 @&*TGU  
acquisition cost 购置成本 KXWcg#zFY  
acquisition expenses 购置费用  exWQ~&  
acquisition of 100% interest 收购全部股权 cW3'057  
acquisition of control 取得控制权 E~y8X9HZ)  
acquisition of fixed assets 购置固定资产 Ar%*NxX  
acquisition of shell “买壳” <"Y>|X  
acquisition price 收购价 X}#vt?mu  
act of God 天灾 -@AhJY.  
acting partner 执事合伙人 HNkOPz+d&8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 I Fw7?G,  
active partner 积极参与的合伙人 ~}OaX+!  
active trading 交投活跃 wBt7S!>G  
actual circulation 实际流通 +*.*bo  
actual cost 实际成本 BA a:!p  
actual expenditure 实际开支;实际支出 {aE[h[=r  
actual income 实际入息;实际收入;实际收益 \3vQXt\dM$  
actual market 现货市场 SFg4}*"C/  
actual price 现货价;实际价格 p5]W2i.,  
actual profit 实际利润 N[@~q~v  
actual quotation 实盘;实际价位;实际报价 $_JfM^w  
actual year basis 按实际年度计算 w5Fk#zJv  
actuals 实货 *twGIX  
actuarial investigation 精算调查 &>-'|(m+2  
actuarial principle 精算原则 $NCvF'  
actuarial report 精算师报告 g9C-!X-<T  
Actuarial Society of Hong Kong 香港精算学会 .#y#u={{l  
actuarial valuation 精算师估值 yBK$2to~  
actuary 精算师 kQI'kL8>  
ad referendum agreement 暂定协议;有待覆核的协定  %LnLB  
ad valorem duty 从价税;按值征税 WvU[9ME^)  
ad valorem duty system 从价税制 <.`i,|?MHS  
ad valorem fee 从价费 zd_N' :6  
ad valorem tariff 从价关税 YusmMsN?  
additional allowance 额外免税额 $2FU<w$5  
additional amount for unexpired risk 未过期风险的额外款额 J5a8U&A  
additional assessable profit 补加应评税利润 #~Xj=M%  
additional assessment 补加评税 Gd!_9S`68  
additional commitment 额外承担 3MX#}_7A  
additional commitment vote 额外承担拨款 USART}Us4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 54{E&QvL8o  
additional dependent parent allowance 供养父母额外免税额 #2|biTJ  
additional provision 额外拨款 ")ys!V9  
additional stamp duty 附加印花税 \<I&utn  
additional tax 补加税罚款;补加税款 AclK9+V  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 h[! @8  
adjudged bankrupt 被裁定破产 ]9_tto!/  
adjudicated bankrupt 裁定破产人 FVNTE +LW  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 h5P ]`r  
adjudication of bankruptcy 裁定破产;宣告破产 R|@~<*  
adjudication of insolvency 裁定无力偿还债务 Bor_(eL^  
adjusted actual 经调整的实数;调整后的实数 u ^#UsOt+  
adjusted current assets 经调整的流动资产;调整后的流动资产 [ 1G wcXr  
adjusted figure 经调整的数字;调整后的数额 {'alA  
adjusted liabilities 经调整的负债;调整后的负债 UZsvYy?  
adjusted loss 经调整的亏损;调整后的亏损 XX-(>B0L  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 [qY yr  
adjusted profit 经调整的利润;调整后的利润 _{):w~zi  
adjusted surplus 经调整的盈余额;调整后的盈余额 cK[=IE5  
adjusted value 经调整的价值;调整后的价值 ~jJ.E_i  
adjustment 调整;修订;理算〔保险〕 T!?tyW  
adjustment centre 调剂中心 dU_;2d$  
adjustment lag 调整过程的时间差距;调整时差 O\uIIuy  
adjustment mechanism 调整机制 %qsl<_&  
adjustment of loss 亏损调整 *Mg@j;+5s  
adjustment process 调整过程;调整程序 D,*|:i  
adjustment range 调整幅度 VZ IY=Q>g  
administered exchange rate 受管制汇率 ,ye[TQ\,M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iN[6}V6Sm  
administration expenses 行政费用 }>y !I5O  
administration fee 手续费;行政费 K%`]HW@I{  
administration in bankruptcy 破产管理 !m))Yp-"H  
administration order 遗产管理令 a/s5Oit2'X  
administrator 管理人;遗产管理人 QiA}0q3]0  
administrator of the estate 遗产管理人 Qm7];,  
admission of debt 债项承认书 P3!@}!r8  
admission of proof 接纳债权证明 3O 4,LXdA  
advance 放贷款项;垫付款项;预支款项;预付款项 PI$i_3N  
advance account 暂支帐目;预付款帐户 A|K=>7n]U  
advance compensation 预付补偿金 6.tA$#6HP  
advance from shareholder 股东垫款 @x*xgf  
advance pending reimbursement 预支以待日后付还 2Y9u9;ah  
advanced economy 先进经济体系  mVS^HQ:  
advancement 预付;预付财产 4dN <B U  
advances warrant 垫款令 X'\h^\yOo  
advancing 贷出 %R?WkG  
adverse balance 逆差 6d5J*y2  
adverse exchange 逆汇 a0k;way  
advertisement addressed to shareholders 在报章刊登的致股东通告 J9;fqQCt  
advice for collection 托收通知书 g/68& M  
advice of drawing 提款通知书;汇票通知书 @J>JZ7m]\  
advice of payment 付款通知 Uu*iL< `  
Advisory Committee [Securities and Futures Commission] K:XP;#OsP  
谘询委员会〔证券及期货事务监察委员会〕 9%SC#V'  
Advisory Committee on Diversification 经济多元化谘询委员会 R#YeE`K  
affidavit 誓章;遗产申报誓章 )w<Z4_!N4s  
affidavit of no receipt 述明无收款的誓章 ]zAwKuIK  
affiliate 联号;联营公司;附属公司 C6F7,v62  
affiliated company 附属公司;联号;联营公司 / ~".GZ&29  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *pD|N  
affordability 负担能力 a {x3FQ  
African Development Bank [AfDB] 非洲开发银行 WB_BEh[>j  
after-acquired property 事后取得的财产 w\D !e  
after-hours dealing 市后交易 7@g0>1Fz  
after-tax profit 税后盈利;税后利润;税后溢利 ZDL1H3;R  
agency agreement 代理协议 iF +@aA  
agency expenses 代理机构的开支 }%PK %/ zI  
agency fee 代理费 2[(~_VJ  
Agency Law 《代理法》 w-R.)  
agent 代理人;承销人 C+M]"{Y+  
agent of company 公司代理人 DOGGQ$0  
agent's fee 代理人费;经纪费 =Yl ea,S  
aggregate 总计;总数;总体数字 a}FY^4hl+  
aggregate amount 总款额;总额 jTg~]PQ^  
aggregate assets and liabilities 总体资产与负债 $kN=45SR  
aggregate at constant price 按固定价格计算的总体数字 e T;@pc  
aggregate demand 总需求 MCEHv}W  
aggregate gross position 总持仓量 #Ff8_xhP2  
aggregate limit 总限额 )qMbk7:v\  
aggregate of salaries tax 合计薪俸税 EN[T3 Y  
aggregate performance 总体表现;总体业绩 k{vbi-^6rf  
aggregate supply 总体供应 ZCZ@ZN  
aggregate surplus 总盈余 hQY`7m>L  
aggregate total 整体总额 VoUo!t:(+  
aggregate value 总值;合计价值 %GY'pQz  
aggregated basis 合计基准 z k}AGw  
aggregated net chargeable income 合计应课税入息实额 7$g$p&,VX  
aggregation 合并计算;合计;总和 g=t7YQq_~  
aggregation of incomes of husband and wife 夫妇入息合并计算 Cy/VH"G=  
aggregation of property 财产的总和 vOz1& |;D  
agio 差价;贴水 b+:J?MR;}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VZr:yE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -@_v@]:  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6hd<ys?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rq!*unJ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [|c%<|d2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "OwVCym?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7p]Izx8][  
agreement for a settlement 授产协议 d,l?{ Ln  
agreement for assignment 转让协议  6(-s@{  
agreement for sale 售卖协议;买卖协议 7M7Ir\d0lp  
agreement for sale and purchase 买卖协议 j:'g*IxM_  
agreement for the payment of interest 支付利息协议 6MY<6t0a  
agreement for the repayment of money 还款协议 I_z(ft.  
agreement of reinsurance 再保险协议 jy2gR1~  
Agricultural Bank of China 中国农业银行 ]7K2S{/o{  
air passenger departure tax 飞机乘客离境税 n6WKk+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I-r+1gty  
airport tax 机场税 1F5KDWtE  
alcohol duty 酒精税 54z.@BJhE  
alienation 让与;让渡;转让 2 HQ3G~U  
alimony 生活费;赡养费 EI 35&7(  
All Ordinaries Index [AOI] 所有普通股指数 'n,V*9  
all risks 全险;综合险 uz{RV_IX7  
All Sales Record for Stock Market 《股票市场成交报告》 :p: C  
Allied Capital Resources Limited 新联财务有限公司 Z#H<+S(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1] ~w?)..'  
allocation letter 拨款信件 jmk Ou5@  
allocation of fund 分配款项;预留款项 y{hy7w'd  
allocation of profit 利润分配;溢利分配 Qw'905;(  
allocation warrant 拨款令 =8?Kn@nMN  
allotment 分配;配股 -%yrs6  
allotment notice 股份配售通知;配股通知 I@9'd$YY  
allotment of shares 股份分配 ZzupK^5Z  
allowable 可获宽免;免税的 (XVBH 1p"  
allowable business loss 可扣除的营业亏损 %k1Pyv;]  
allowable expenses 可扣税的支出 LO{Axf%  
allowance 免税额;津贴;备抵;准备金 [#q>Aq$11  
allowance for debts 债项的免税额 <8^x Mjc  
allowance for depreciation by wear and tear 耗损折旧免税额 %?PFe}  
allowance for funeral expenses 殡殓费的免税额 TMj;NSc3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ^HJ?k:u  
allowance for repairs and outgoings 修葺及支出方面的免税额 rYr*D[m]  
allowance to debtor 给债务人的津贴 GcdJf/k  
alteration of capital 资本更改 :HO5 T  
alternate trustee 候补受托人 !&rd#ZBn  
amalgamation 合并 ZKrLp8l\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (*9.GyK  
ambit of charges 征税范围;收费范围 _rwJ: r  
amended valuation 经修订的估值 ]h,rgO ;  
American Commodities Exchange 美国商品交易所 9VnBNuT  
American Express Bank Limited 美国运通银行 6UeYZ g  
American Stock Exchange 美国证券交易所 f 5v&4  
amortization 摊销 $mn0I69  
amount due from banks 存放银行同业的款项 y'K2#Y~1e  
amount due from banks abroad 存放海外银行同业的款项 ;ItH2Lw<&  
amount due from holding companies 控股公司欠款 xmvE*q"9]  
amount due from local banks 存放本港银行同业的款项 Mu? |<#s  
amount due to banks 银行同业的存款 8D*nU3O   
amount due to banks abroad 海外银行同业的存款 E&P2E3P  
amount due to holding companies 控股公司存款 I x%>aee  
amount due to local banks 本港银行同业的存款 #0P_\X`E   
amount due to outport banks 外埠银行同业的存款 gYB!KM *v  
amount for note issue 发行纸币的款额 gA!@oiq@  
amount of bond 担保契据的款额 %tyo(HZQ  
amount of consideration 代价款额 T+<.KvO-  
amount of contribution 供款数额 qSc-V`*  
amount of indebtedness 负债款额 } a9Ah:.7/  
amount of principal of the loan 贷款本金额 CF '&Yo  
amount of rates chargeable 应征差饷数额 -fq  
amount of share capital 股本额 +i&<`ov  
amount of sums assured 承保款额 VVas>/0qr  
amount of variation 变动幅度 XM rk2]_  
amount of vote 拨款数额 \Oeo"|  
amount payable 应付款额 6O7s^d&K  
amount receivable 应收款额 E~%n-A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X7},|cmD_  
analysis 分析 ,CfslhO{j  
ancillary risk 附属风险 .<"XE7  
annual account 周年帐目;周年帐目报表;年度决算;年结 @NLcO}  
annual accounting date 年结日期 q!$s<n  
annual allowance 每年免税额;年积金;年度津贴;年津 fMUcVTFe  
annual balance 年度余额 i2,4:M)CV  
annual disposable income 每年可动用收入 {zwH3)|Hn  
annual estimates 周年预算 y{%0[x*N<m  
annual fee 年费 zjpZ] $  
annual general meeting 周年大会 EwC]%BZP  
annual growth rate 年增率;每年增长率 g#J` 7n  
annual long-term supplement 长期个案每年补助金 jRJG .hcB5  
annual pensionable emolument 可供计算退休金的年薪 #-0e0  
annual report 年报 ytZo0pad  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mmTpF]t ?`  
annual return 周年报表;周年申报表;每年报税表格 EeW ,-I  
Annual Return Rules 《周年报表规则》 ?jmP] MM  
annual review of consumer prices 每年消费物价回顾 t'n@yX_  
annual roll-forward basis 逐年延展方式 S,m(  
annual salary 年薪 w% %q/![uy  
annual statement 年度报表;年度决算表 Q|'f3\  
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 5h5izA'0'  
annuitant 年金受益人 5,"c1[`-  
annuity 年金 8q^}AT<C  
annuity contract 年金合约 2n<Mu Q]  
annuity on human life 人寿年金 fVbjU1N  
antecedent debt 先前的债项 m\&|#yq  
ante-dated cheque 倒填日期支票 QAs)zl0  
anticipated expenditure 预期开支 7Ak<e tHD  
anticipated net profit 预期纯利 $}9jv3>)  
anticipated revenue 预期收入 |Y7SP]/`gB  
anti-inflation measure 反通货膨胀措施 &dyQ6i$],  
anti-inflationary stance 反通货膨胀立场 '+88UFSq5  
apparent deficit 表面赤字 mY"7/dw<v  
apparent financial solvency 表面偿债能力 ,aP6ct  
apparent partner 表面合伙人 O$*lPA[  
application for personal assessment 个人入息课税申请书 L@N %S Sf  
application of fund 资金应用 J"`VA_[  
application to release as liquidator and to destruct the books of accounts and documents }]x \ `}o  
申请免除清盘人职务及毁灭帐簿与文件 gv*b`cl  
appointed actuary 委任精算师 l_g$6\&|  
appointed auditor 委任核数师;委任审计师 w!F>fcm  
appointed trustee 委任的受托人 i|eX X)$  
appointer 委任人 IMf|/a9-  
apportioned pro rata 按比例分摊 ? i{?Q,  
apportionment 分配;分摊 [l}H:%O,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >?$2`I  
apportionment formula 分摊方程式 6S`_L  
apportionment of estate duty 遗产税的分摊 x~e._k=  
appraisal 估价;评估 *u},(4Qf  
appreciable growth 可观增长 KF%BX ~80C  
appreciable impact 显着影响 69c4bT:b"  
appreciable increase 可观增长 AyE*1 FD  
appreciation 增值;升值 yXNr[ 7  
appreciation against other currencies 相对其他货币升值 VGS%U8;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (xfc_h*xA  
appreciation tax 增值税 x3+ -wv  
appropriation 拨款;拨用;拨付 (?z?/4>7<  
appropriation account 拨款帐目 PCT&d)}  
Appropriation Bill 拨款法案 S;~eI8gQ"  
appropriation-in-aid system 补助拨款办法 NI?O  
approved assets 核准资产 0L}`fYf  
approved basket stock 认可一篮子证券 )D8op;Fn  
approved budget 核准预算 f_c\uN@f  
approved charitable donation 认可慈善捐款 XGa8tI[:X  
approved charitable institution 认可慈善机构 Z(MZbzY7Hq  
approved currency 核准货币;认可货币 `OW'AS |  
approved estimates 核准预算 )!8q JQD  
approved estimates of expenditure 核准开支预算 9g6$"',H  
approved overseas insurer 核准海外保险人 |` T7}U  
approved overseas trust company 核准海外信托公司 GfONm6A  
approved pooled investment fund 核准汇集投资基金 9D3W_eIc  
approved provident fund scheme 认可公积金计划 q{w|`vIb  
approved provision 核准拨款 )tlj{ 7p  
approved redeemable share 核准可赎回股份 ;\pr05  
approved regional stock 认可地区性证券 gj^)T_E_  
approved retirement scheme 认可退休金计划 T+Yv5l  
approved subordinated loan 核准附属贷款 ZqclmCi  
arbitrage 套戥;套汇;套利 a6 Vfd&  
arbitrageur 套戥者;套汇者 w%L4O;E]*{  
arbitrary amount 临时款项 z^9oaoTl  
arrangement 措施;安排;协定 &M|rRd~*  
arrears 欠款 bxa>:71  
arrears of pay 欠付薪酬 }?2X q  
arrears of revenue 逾期未收税款;逾期未收的帐项 ; hQ[-  
articles of association 组织章程;组织细则;组织章程细则 ?mNB:-Q  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6,q0F*q  
ascertainment of profit 确定利润 tddwnpnSw  
"Asia Clear" “亚洲结算系统” ]xRR/S4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aE0R{yupZ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .$\-{)  
Asian Development Fund [ADF] 亚洲发展基金 (wu'FFJp#  
Asian dollar bond 亚洲美元债券 "}()/  
Asian dollar market 亚洲美元市场 P0 0G*iY~\  
Asian dollar rate 亚洲美元利率 lf"w/pb'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {IOc'W-C#2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ULK] ' Rn  
asked price 沽盘;喊价;索价;卖方报价 !Q\*a-C  
assessable income 应评税入息 R+!U.:-yz  
assessable loss 应评税亏损 .=:f]fs  
assessable profit 应评税利润 z}-CU GS  
assessable value 应评税值 f r~Eb'8  
assessed profit 估定利润 ) f3A\^  
assessed value 经评估价值 #?)6^uTW  
assessment 评税;评定;估价;评税单 nc1~5eo  
assessment number 评税编号;估价编号 +pYgh8w@  
assessment of additional tax 补加税评税 3w^W6hN)  
assessment of performance 业绩评估;实绩评价 k (AE%eA  
Assessor 评税主任 J* !_O#  
asset price bubbles 资产价格泡沫 FWu:5fBZY  
asset-backed securities 具资产保证的证券 L9)gN.#  
assets accretion 资产增值 A{> w5T  
assets and liabilities 资产与负债 = cRmaD  
assets betterment statement 资产递增表;资产改进表 +mjwX?yF  
assets lending 实物放款;有抵押贷款 >r`O@`^U  
assets of the company passing on the death 死者去世时转移的公司资产 '=nmdqP  
assets pledged as security for liabilities 用作负债抵押的资产 (A=PDjP!  
assets portfolio 资产投资组合 qG,h 1  
assets price 资产价格 T^!Q(`*  
assets quality 资产质素 6W_:w  
assets realization 资产变现 r )~?5d  
assets refinancing arrangement 资产再集资安排 ,q%X`F rc  
assets securitization 资产证券化 |8E~C~d  
assets situated outside Hong Kong 在香港以外地方的资产 G9Xkim Q'  
assets stripping 削减资产;拆卖资产 MR|A_e^x  
assets value 资产值 y9mV6.r  
assignee 承让人 H, 3Bf  
assignment 转让;转让书;转让契 9+ Mj$  
assignment of interest 权益转让 )xf(4  
assignment of letters patent and trade mark 专利证书及商标转让 uPl7u 1c  
assignment of property 物业转让;物业转让书 Qe F:s|[  
assignment right 转让权 y# \"yykB  
assignor 转让人 64b AWHv  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 gK~Z Ch  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 '{0O!y[H6  
associate member 附属会员 %@%rdrZ  
associated body corporate 相联法人团体 ^XeJZkLEB  
associated company 相联公司;联属公司 E 1`g8Hk'  
associated corporation 相联法团 ;Mq'+4$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?1g`'q@T%  
公认会计师公会〔英国〕 Y->sJm  
Association of Futures Exchange Brokers 香港期货经纪协会 (]sm9PO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?#c "wA&  
association of underwriters 承保人组织 t ^>07#z  
assumption of control 接管 ]u<U[l-w  
assurance 担保;保险;转易;转易书  DEu0Z  
assurance of interest 权益的转易 Ho}*Bn~ic  
at 19XX price 按一九XX年价格计算 hQ>$ "0K  
at a discount 按赔价计算;按贴水价格计算;打折扣 tYMr  
at a premium 按溢价计算;按升水价格计算 _!|$i  
at call 通知付款;按通知 1c/<2xO~  
at constant market price 按固定市价计算 )/f#~$ws  
at constant price 按固定价格计算 &:C[ nq  
at cost 按成本计算 /(||9\;  
at current market price 按当时市价计算;按现时市价计算 %;]/Z%!  
at current price 按当时价格计算;按现时价格计算 o9ys$vXt*  
at factor cost 按要素成本计算;按生产要素成本计算 rp @%0/[  
at money-of-the-day price 按付款当日价格计算 9(X~  
at or better 按指定或较佳价位〔买卖指令〕 wmK;0 )|H  
at par 按面值计算;平价 PRYm1Y  
at sight 见票即付 4]zn,g?&  
at the close 按收市盘 RKMF?:  
at the opening 按开市盘 )y!gApNs"  
attestation 见证;见证条款  ZJ)>gV  
at-the-money option 平价期权 f7 ew<c\  
attorney 受权人;受托代表人 L kafB2y  
attornment 新拥有人承认书 kyJKai  
attributable profit 可归属利润 ZHwN3  
attributable share value 可归属股份价值 Grw[h  
Auckland Stock Exchange 奥克兰证券交易所 \p\p~FVS  
auction 拍卖 R/B/|x  
auctioneer 拍卖商 zB7 ^L^Y  
audit 审计;核数 -hF!_);{  
Audit Commission 审计署 ;eFV}DWW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -NzOX"V]3  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 B}y#AVSA  
audit review 帐目审查 &H,UWtU+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <vs*aFq  
audited account 审计帐目;经审计的帐目 o|n+;h  
audited annual account 经审计的周年帐目 &B+_#V=X@  
audited balance sheet 经审计的资产负债表 L`:V]p  
auditor 核数师;核数主任;审计师 A[Ce3m  
auditor's certificate 核数师证明书;审计师证明书 7k#>$sY+  
auditor's report 核数师报告;审计师报告 0|hOoO]?q&  
Aussie bond 澳元债券 DDT]A<WUV  
austerity budget 紧缩预算 4;jAdWj3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RT%{M1tkS  
Australia All Ordinaries Index 澳洲所有普通股票指数 !t)uRJ   
Australian Dollar [AUD] 澳元 H11@ DQ6  
Australian Options Market 澳大利亚期权市场 A|mE3q=  
Australian Securities Commission 澳洲证券事务监察委员会 't \sXN+1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *|+$7j  
Australian Stock Exchange 澳大利亚证券交易所 qIy9{LF  
Austrian Schilling [ATS] 奥地利先令 ][\ uH|  
authentication 认证;鉴证  W"~"R  
authority to purchase 委托购买证;委购书 Q\^BOdX^`  
authorization 认可;核准;授权;授权书 21?>rezJ  
authorization by direction 指示授权 vXSpn71Jb  
authorization by instruction 指令授权 @71y:)W<  
authorization by warrant 令状授权 dDYor-g>  
authorization of unit trust 单位信托的认可 obX2/   
authorized agent 指定代理人 MzW!iG  
authorized capital 法定资本 EL *l5!Iu  
authorized clerk 出市员 Hc0V4NHCaL  
authorized dealer 认可交易商 Yk7^?W  
authorized financial institution 认可财务机构 Pj^Ccd'>=  
authorized fund 认可基金 ,+5 !1>\  
authorized fund house 获授权的基金公司;认可基金公司 Ys5I qj=mp  
authorized institution 认可机构 V2 }.X+u&<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'Te'wh=Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eYg0 NEq{  
authorized insurer 获授权保险人;获认可承保人 z)&&Ym#  
authorized investment 特准投资项目 ~VF?T~Kr_  
authorized person 获授权人 ',Oc +jLR  
authorized representative 获授权代表 k~1{|HxrE  
authorized share capital 法定股本 ,v*\2oG3^  
automated quotation system 自动报价系统 ,ce$y4%(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %(1y  
自动交易系统〔香港期货交易所有限公司〕 %C >Win)g  
automatic adjustment mechanism 自动调整机制 \D! I"mr  
automatic adjustment system 自动调整系统 i:^ 8zW  
Automatic Clearing House 自动票据交换所 ({t6Cbw  
automatic exchange rates accumulation system 自动化汇率累集系统 ][T>052v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G7HvA46  
automatic teller machine [ATM] 自动柜员机 `$VnB  
autopay 自动转帐 e0o)Jo.P  
available assets 可用资产 E-#}.}i5  
available fiscal reserve 现存财政储备 ^+dL7g?+  
available profit 可用利润 3{- 8n/4 k  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 rdm&YM`J  
average 平均;平均数;海损 YR~)07  
average basic salary 平均基本薪金 ^<e(3S:  
average consumer expenditure 平均消费开支;一般消费开支 MJ@PAwv"  
average cost 平均成本  u+]8Sq  
average cost of land production 增辟土地平均成本 `HM?Fc58  
average daily turnover 平均每日成交额 eq36mIo  
average daily wage rate 平均每日工资率 #Bas+8 @,  
average expenditure pattern 平均开支模式 ?7aeY5p  
average growth rate 平均增长率 Mg {=(No  
average net fixed assets 固定资产平均净值 nA#dXckoc  
average of relatives 相对价格平均数 qmGLc~M0  
average price 平均价格 !JwR[X\f  
average propensity to consume 平均消费倾向;一般消费倾向 bX&=*L+ h6  
average propensity to save 平均储蓄倾向;一般储蓄倾向 {cAGOxwd  
average rate 平均率 m3Rss~l  
average revenue 平均收入;平均收益 ;ywUl`d  
average stock 平均库存;平均存货 vF$sVu|B  
average yearly rent 平均年租 ]KRw[}z  
avoidance of double taxation 避免双重课税 YZ^;xV  
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 xr1,D5  
~k'SP(6#C  
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