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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: z#Nl@NO&  
A share A股;甲类股份 `-UJ /{  
abatement of tax 减税;减扣免税额 hOk00az  
ABN AMRO Bank N.V. 荷兰银行 |$+5@+Zz  
above-the-line expenditure 线上项目支出;经常预算支出 !<n"6KA.  
above-the-line receipt 线上项目收入;经常预算收入 [L~@uAMw:  
ABSA Asia Limited 南非联合亚洲有限公司 ,FQK;BU!lh  
absolute change 绝对数值变更 K_BPZ5w  
absolute expenditure 实际开支 rrBAQY|.  
absolute guideline figure 绝对准则数字 oC |WBS  
absolute interest 绝对权益 2eP ;[o  
absolute order of discharge 绝对破产解除令 xUWr}j4;  
absolute profit margin 绝对利润幅度 xN"Z1n7t  
absolute value 实值;绝对值 { T]?o~W  
absolutely vested interest 绝对既得权益 b1`r!B,  
absorbed cost 已吸收成本;已分摊成本 [_6&N.  
absorption 吸收;分摊;合并 q6q1\YB  
absorption rate 吸收率;摊配率;分摊率 fI|[Z+"  
ACB Finance Limited 亚洲商业财务有限公司 *nTU# U  
acceptable form of reciprocity 合理的互惠条件 d/,E2i{I7  
acceptable rate 适当利率;适当汇率 y 'M#z_.z  
acceptance agreement 承兑协议 &tI#T)SSs  
acceptance for honour 参加承兑 _|{aC1Y!V  
acceptor 承兑人;接受人;受票人 !~iGu\y  
acceptor for honour 参加承兑人 Ff4*IOZ}(  
accident insurance 意外保险 ;N=G=X|}  
Accident Insurance Association of Hong Kong 香港意外保险公会 D!LX?_cD1i  
accident insurance scheme 意外保险计划 [`_io>*g  
accident year basis 意外年度基准 n(;:*<Rh  
accommodation 通融;贷款 0@=MOGQb  
accommodation bill 通融票据;空头票据 m <k!^jp  
accommodation party 汇票代发人 F} DUEDND*  
account balance 帐户余额;帐户结余 TH1B#Y#<J  
account book 帐簿 <:;^'x>!  
account collected in advance 预收款项 *OTS'W~t  
account current book 往来帐簿 ]s1 YaNq  
account of after-acquired property 事后取得的财产报告 $1Nd_pD=  
account of defaulter 拖欠帐目 w!3>N"em  
account payable 应付帐款 4sF v?W  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {1lO  
account receivable 应收帐款 !.X.tc  
account receivable report 应收帐款报表 oduDA:  
account statement 结单;帐单;会计财务报表 e$/B_o7(  
account title 帐户名称;会计科目 Y:QD   
accountant's report 会计师报告 r.3KPiYK  
Accountant's Report Rules 会计师报告规则 HK=[U9 o?  
accounting and auditing procedure 会计与审计程序;会计与核数程序 w7kJg'X/6  
Accounting Arrangements 《会计安排》 Oe]&(  
accounting basis 会计基础 MXh "Y*}  
accounting by Official Receiver 破产管理署署长呈交的帐目 M:SO2Czz  
Accounting Circular 《会计通告》 %!j:fJ()  
accounting class 会计类别 ^CT&0  
accounting date 记帐日期;会计结算日期 H#d:kilNy  
accounting for money 款项核算 &<x@1,  
Accounting Officer 会计主任 h 8 @  
accounting period 会计报告期;会计期 'ktHPn ,K  
accounting policy 会计政策;会计方针 rP=sG;d  
accounting practice 会计惯例 pd@;b5T  
accounting principle 会计准则 Es5p}uh.[Y  
accounting record 会计记录 !dcwq;Ea  
accounting report 会计报告 [IBQvL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e]>ori 8  
Accounting Society of China 中国会计学会 5i So8*9}  
accounting statement 会计报表 R MYP"  
accounting system 会计制度;会计系统 3K0tC=  
accounting transaction 会计事项;帐务交易 = bt]JRU  
accounting treatment 会计处理 _GtBP'iN  
accounting year 会计年度 }ynT2a#LU'  
accretion 增值;添加 ug&[ IL~lc  
accrual 应计项目;应累算数目 j5 wRGn3  
accrual basis 应计制;权责发生制 jFG0`n}I  
accrual basis accounting 应计制会计;权责发生制会计 F phDF  
accrue 应累算;应计 ] gb=  
accrued benefit 应累算利益 9l/EjF^  
accrued charges 应计费用 "E=j|q  
accrued cumulative preference share dividend 应累算的累积优先股股息 g=)J~1&p  
accrued expenses 应累算费用 k!XhFWb  
accrued interest payable 应付利息;应计未付利息 "dh:-x6  
accrued interest receivable 应收利息;应计未收利息 Z0,~V  
accrued right 累算权益  q" @  
accruing profit 应累算的利润 tJI,r_  
accumulated fiscal reserve 累积财政储备 x2VBm$>  
accumulated profit 累积利润;滚存溢利 WgR4Ix^L#  
accumulated reserve 累积储备 }odV_WT  
accumulation of surplus income 累积收益盈余 ni CE\B~  
acquired assets 既得资产 d}I (`%%)  
acquisition 收购;购置;取得 ;DRTQn`m  
acquisition cost 购置成本 ?[)S7\rP  
acquisition expenses 购置费用 3NK ^AaTK  
acquisition of 100% interest 收购全部股权 ': F}3At  
acquisition of control 取得控制权 |PVt}*0"  
acquisition of fixed assets 购置固定资产 Bo_ym36N  
acquisition of shell “买壳” tB(4Eq \  
acquisition price 收购价 0(>rG{u  
act of God 天灾 eo]#sf@\0  
acting partner 执事合伙人 V2&^!#=s  
active market 买卖活跃的市场;交投畅旺的市场;旺市 obClBO)@Y  
active partner 积极参与的合伙人 |?m` xO  
active trading 交投活跃 %oykcf,#  
actual circulation 实际流通 wNCCH55Pt  
actual cost 实际成本 y&T&1o  
actual expenditure 实际开支;实际支出 h+UnZfm  
actual income 实际入息;实际收入;实际收益 5CYo7mJ6+  
actual market 现货市场 SqPtWEq@P  
actual price 现货价;实际价格 H6kf K5,  
actual profit 实际利润 g;p)n  
actual quotation 实盘;实际价位;实际报价 =o dkz}bU  
actual year basis 按实际年度计算 H. ,;-  
actuals 实货 PK6iY7Qp)  
actuarial investigation 精算调查  ^y.UbI  
actuarial principle 精算原则 P~CrtTss  
actuarial report 精算师报告 ~Vh=5J~  
Actuarial Society of Hong Kong 香港精算学会 !R{R??  
actuarial valuation 精算师估值 Xh3;   
actuary 精算师 "l~Ci7& !a  
ad referendum agreement 暂定协议;有待覆核的协定 Va<H U:<  
ad valorem duty 从价税;按值征税 f|3q^wjs  
ad valorem duty system 从价税制 c-]fKj7  
ad valorem fee 从价费 Ws[D{dS/  
ad valorem tariff 从价关税 cA`4:gp  
additional allowance 额外免税额 +=@^i'  
additional amount for unexpired risk 未过期风险的额外款额  .jg0a  
additional assessable profit 补加应评税利润 ?H|T& 66  
additional assessment 补加评税 1TJ0D_,  
additional commitment 额外承担 mO rWJ~=  
additional commitment vote 额外承担拨款 <>&=n+i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fZryG  
additional dependent parent allowance 供养父母额外免税额 fjz) Gp  
additional provision 额外拨款 S\C*iGeqJ  
additional stamp duty 附加印花税 %uDG75KP{  
additional tax 补加税罚款;补加税款 nS.G~c|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 TRvZ  
adjudged bankrupt 被裁定破产 OKue" p  
adjudicated bankrupt 裁定破产人 }7/e8 O2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7qIB7_K5  
adjudication of bankruptcy 裁定破产;宣告破产 }6m?d!m  
adjudication of insolvency 裁定无力偿还债务 t%0?N<9YkU  
adjusted actual 经调整的实数;调整后的实数 .J.vC1 4gi  
adjusted current assets 经调整的流动资产;调整后的流动资产 n]? WCG}cd  
adjusted figure 经调整的数字;调整后的数额 Utl t<  
adjusted liabilities 经调整的负债;调整后的负债 kyUl{Zj  
adjusted loss 经调整的亏损;调整后的亏损 [I+9dSM1t  
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 $~u.Wq  
adjusted profit 经调整的利润;调整后的利润 j'rS&BI G  
adjusted surplus 经调整的盈余额;调整后的盈余额 I."p  
adjusted value 经调整的价值;调整后的价值 I44s(G1j l  
adjustment 调整;修订;理算〔保险〕 QJ X/7RA  
adjustment centre 调剂中心 PXYE;*d(  
adjustment lag 调整过程的时间差距;调整时差 7XAvd-  
adjustment mechanism 调整机制 kA?_%fi1  
adjustment of loss 亏损调整 C3;[e0.1b  
adjustment process 调整过程;调整程序 pA4 ,@O  
adjustment range 调整幅度 v548ysE)  
administered exchange rate 受管制汇率 a-0cN 9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <e"J4gZf&  
administration expenses 行政费用 ?-~I<f ]_  
administration fee 手续费;行政费 !vqC+o>@  
administration in bankruptcy 破产管理 |ng%PQq)  
administration order 遗产管理令 .XH8YT42  
administrator 管理人;遗产管理人 nB@UKX  
administrator of the estate 遗产管理人 7>.OVh<  
admission of debt 债项承认书 p8>%Mflf  
admission of proof 接纳债权证明 TUTe9;)  
advance 放贷款项;垫付款项;预支款项;预付款项 {U @3yB  
advance account 暂支帐目;预付款帐户 "dCzWFet  
advance compensation 预付补偿金 Uene=Q6>  
advance from shareholder 股东垫款 i57( $1.  
advance pending reimbursement 预支以待日后付还 7sV /_3H+  
advanced economy 先进经济体系 /^<en(0=P  
advancement 预付;预付财产 Y`li> .\  
advances warrant 垫款令 -Zy)5NB-tZ  
advancing 贷出 JeQ[qQ  
adverse balance 逆差 9D_wG\g  
adverse exchange 逆汇 $G";2(-k  
advertisement addressed to shareholders 在报章刊登的致股东通告 :t$A8+A+0  
advice for collection 托收通知书 *o4%ul\3Y|  
advice of drawing 提款通知书;汇票通知书 VTw/_Hf2p  
advice of payment 付款通知 PdE>@0X?M  
Advisory Committee [Securities and Futures Commission] PZOORjF8A  
谘询委员会〔证券及期货事务监察委员会〕 ;93KG4a  
Advisory Committee on Diversification 经济多元化谘询委员会 VXC4%  
affidavit 誓章;遗产申报誓章 KTmaglgp  
affidavit of no receipt 述明无收款的誓章 j$P I,`  
affiliate 联号;联营公司;附属公司 5 si}i'in  
affiliated company 附属公司;联号;联营公司 (V9h2g&8L  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gGbI3^ r#  
affordability 负担能力 h}6_ybmZ  
African Development Bank [AfDB] 非洲开发银行 @PXXt#  
after-acquired property 事后取得的财产 kK?zVH-!  
after-hours dealing 市后交易 P;GprJ`l  
after-tax profit 税后盈利;税后利润;税后溢利 6VR[)T%  
agency agreement 代理协议 'lQYJ0  
agency expenses 代理机构的开支 L8P 36]>  
agency fee 代理费 l9Pu&M?5  
Agency Law 《代理法》 >d%VDjk .  
agent 代理人;承销人 FAtWsk*pgY  
agent of company 公司代理人 P(_(w 9  
agent's fee 代理人费;经纪费 pt})JMm  
aggregate 总计;总数;总体数字 _S5gcPcF"  
aggregate amount 总款额;总额 Bz:0L1@,4a  
aggregate assets and liabilities 总体资产与负债 Xp^$ E6YFy  
aggregate at constant price 按固定价格计算的总体数字 DQ_ 2fX~)  
aggregate demand 总需求 !%62Phai  
aggregate gross position 总持仓量 BE4\U_]a3  
aggregate limit 总限额 3^~Zj95M  
aggregate of salaries tax 合计薪俸税 I9/KM4&  
aggregate performance 总体表现;总体业绩 fI}c 71b`  
aggregate supply 总体供应 f\'G`4e  
aggregate surplus 总盈余 ~XQ$aRl&  
aggregate total 整体总额 ;Jo*|pju  
aggregate value 总值;合计价值 *`.LA@bHU  
aggregated basis 合计基准  T{Hf P  
aggregated net chargeable income 合计应课税入息实额 jkCHi@  
aggregation 合并计算;合计;总和 ua:9`+Dff  
aggregation of incomes of husband and wife 夫妇入息合并计算 &#,v_B)a_E  
aggregation of property 财产的总和 L9J;8+ge  
agio 差价;贴水 4k*qVOBa6R  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 j4vB`Gr]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment UzJ!Y/5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 s((b"{fFb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T>5wQYh$'  
《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》 ZIy(<0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `D"1 gD}{A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /J.0s0 @  
agreement for a settlement 授产协议 *vD/(&pQ1:  
agreement for assignment 转让协议 pLo;#e8'f  
agreement for sale 售卖协议;买卖协议 0STk)> 3$-  
agreement for sale and purchase 买卖协议 1O4D+0@  
agreement for the payment of interest 支付利息协议 ZmP1C`>  
agreement for the repayment of money 还款协议 x{j+}'9  
agreement of reinsurance 再保险协议 b<\GI 7  
Agricultural Bank of China 中国农业银行 ,i;9[4QMX  
air passenger departure tax 飞机乘客离境税 Ks51:M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 K"I{\/x@  
airport tax 机场税 0@w&J9yG  
alcohol duty 酒精税 8nf4Jk8r  
alienation 让与;让渡;转让 u{pTva  
alimony 生活费;赡养费 i _8zjj7  
All Ordinaries Index [AOI] 所有普通股指数 E s:5yX!  
all risks 全险;综合险 a YR\<02  
All Sales Record for Stock Market 《股票市场成交报告》 63SVIc~wT  
Allied Capital Resources Limited 新联财务有限公司 b sMC#xT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +O,V6XRr  
allocation letter 拨款信件 TftOYY.hQ  
allocation of fund 分配款项;预留款项 g\qX7nIH?  
allocation of profit 利润分配;溢利分配 R'r|E_  
allocation warrant 拨款令 [ns&Y0Y`t  
allotment 分配;配股 {#0Tl  
allotment notice 股份配售通知;配股通知 vg5E/+4gp%  
allotment of shares 股份分配 C\J@fpH(t`  
allowable 可获宽免;免税的 .^BWR  
allowable business loss 可扣除的营业亏损 EJv!tyJ\[  
allowable expenses 可扣税的支出 Fr<Pe&dn  
allowance 免税额;津贴;备抵;准备金 "3v7gtGG  
allowance for debts 债项的免税额 rx{#+ iw  
allowance for depreciation by wear and tear 耗损折旧免税额 <%he  o  
allowance for funeral expenses 殡殓费的免税额 l(.7t'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )!BB/'DRQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 l;XUh9RF`A  
allowance to debtor 给债务人的津贴 ?Z5$0-g'hU  
alteration of capital 资本更改 oUCS |  
alternate trustee 候补受托人  h=:*7>}  
amalgamation 合并 ER/\ +Z#Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F=:F>6`  
ambit of charges 征税范围;收费范围 zj%cd;  
amended valuation 经修订的估值 O^y$8OKEi,  
American Commodities Exchange 美国商品交易所 twAw01".  
American Express Bank Limited 美国运通银行 kg zwlKK  
American Stock Exchange 美国证券交易所 kVy"+ZebK  
amortization 摊销 -DA;KWYS  
amount due from banks 存放银行同业的款项 \%Pma8&d  
amount due from banks abroad 存放海外银行同业的款项 x/pC%25  
amount due from holding companies 控股公司欠款 W=q?tD~V  
amount due from local banks 存放本港银行同业的款项 }o~Tw?z-|  
amount due to banks 银行同业的存款 ~_ (!}V  
amount due to banks abroad 海外银行同业的存款 0m qS A  
amount due to holding companies 控股公司存款 hg(KNvl  
amount due to local banks 本港银行同业的存款 ~4l6unCI  
amount due to outport banks 外埠银行同业的存款 >6n@\n  
amount for note issue 发行纸币的款额 77)OW $G  
amount of bond 担保契据的款额 ^w.k^U=B  
amount of consideration 代价款额 S^*(ALFPj  
amount of contribution 供款数额 &pa)Ee>  
amount of indebtedness 负债款额 O<gP)ZW~  
amount of principal of the loan 贷款本金额 Vjv6\;tt8  
amount of rates chargeable 应征差饷数额 '&rw=.cU  
amount of share capital 股本额 ;""-[4C  
amount of sums assured 承保款额 h}Fu"zK  
amount of variation 变动幅度 5;r({ J  
amount of vote 拨款数额 rjq -ZrC%  
amount payable 应付款额 Q&\ZC?y4  
amount receivable 应收款额 #sozXza\G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qg/Y;tGSx  
analysis 分析 ,Gf+U7'K  
ancillary risk 附属风险 r%O rH-T  
annual account 周年帐目;周年帐目报表;年度决算;年结 &e5^v  
annual accounting date 年结日期 EfMG(oI  
annual allowance 每年免税额;年积金;年度津贴;年津 aTmX!!  
annual balance 年度余额 C`=`Ce~|d  
annual disposable income 每年可动用收入 9 ayH:;  
annual estimates 周年预算 -Hl\j (D7  
annual fee 年费 b@UF PE5jy  
annual general meeting 周年大会 Ip1QVND  
annual growth rate 年增率;每年增长率 &q kl*#]  
annual long-term supplement 长期个案每年补助金 *}50q9)/  
annual pensionable emolument 可供计算退休金的年薪 ulJ+:zwq$  
annual report 年报 6PVlZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JC1BUheeb  
annual return 周年报表;周年申报表;每年报税表格 kr &:;  
Annual Return Rules 《周年报表规则》 @5uyUSt]  
annual review of consumer prices 每年消费物价回顾 r)*_,Fo|  
annual roll-forward basis 逐年延展方式 lB YS>4~  
annual salary 年薪 ^+YGSg7  
annual statement 年度报表;年度决算表 (]GY.(F{  
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 IrVM|8vT3  
annuitant 年金受益人 iyHp$~,q?t  
annuity 年金 '8iv?D5M  
annuity contract 年金合约 #EwRb<'Em  
annuity on human life 人寿年金 o F,R@f  
antecedent debt 先前的债项 8DmX4*  
ante-dated cheque 倒填日期支票 s`dkEaS  
anticipated expenditure 预期开支 Nc^b8& 2J  
anticipated net profit 预期纯利 FZLzu  
anticipated revenue 预期收入 }sm56}_  
anti-inflation measure 反通货膨胀措施 S a#d?:L  
anti-inflationary stance 反通货膨胀立场 4%Wn}@  
apparent deficit 表面赤字 D(2kb  
apparent financial solvency 表面偿债能力 YV>VA<c  
apparent partner 表面合伙人 UBpM8/U  
application for personal assessment 个人入息课税申请书 |Cxip&e>  
application of fund 资金应用 Ib<5u  
application to release as liquidator and to destruct the books of accounts and documents %[31ZFYB  
申请免除清盘人职务及毁灭帐簿与文件 KfN`ZZ<  
appointed actuary 委任精算师 7kew/8-  
appointed auditor 委任核数师;委任审计师 :D)&>{?  
appointed trustee 委任的受托人 pu m9x)y1  
appointer 委任人 %d~9at6-B  
apportioned pro rata 按比例分摊 jTxChR  
apportionment 分配;分摊 m0q`A5!)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TPmZ/c^  
apportionment formula 分摊方程式 ztt%l #  
apportionment of estate duty 遗产税的分摊 Ag hj)V  
appraisal 估价;评估 c&iK+qvh{  
appreciable growth 可观增长 71,0v`Z<  
appreciable impact 显着影响 R2Fh^x  
appreciable increase 可观增长 L@x8hUG"  
appreciation 增值;升值 JCMEhI6d*  
appreciation against other currencies 相对其他货币升值 u{dN>}{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1Tk\n  
appreciation tax 增值税 ]idD&5gd  
appropriation 拨款;拨用;拨付 g{f>j d  
appropriation account 拨款帐目 J7aK3 he  
Appropriation Bill 拨款法案 5 <>agK]  
appropriation-in-aid system 补助拨款办法 y{},{~FA"  
approved assets 核准资产 u\& [@v  
approved basket stock 认可一篮子证券 3[g++B."pC  
approved budget 核准预算 2$/gg"g+  
approved charitable donation 认可慈善捐款 %l$&_xV-  
approved charitable institution 认可慈善机构 \(v_",  
approved currency 核准货币;认可货币 R5~vmT5W  
approved estimates 核准预算 nfPl#]ef*  
approved estimates of expenditure 核准开支预算 88L bO(q\d  
approved overseas insurer 核准海外保险人 ,h(+\^ ?,  
approved overseas trust company 核准海外信托公司 i{x0#6_Y  
approved pooled investment fund 核准汇集投资基金 hF%~iqd  
approved provident fund scheme 认可公积金计划 1RO gUJ;  
approved provision 核准拨款 ;<ma K*f\S  
approved redeemable share 核准可赎回股份 ("@V{<7(t  
approved regional stock 认可地区性证券 @%B!$\]  
approved retirement scheme 认可退休金计划 R~?;KJ  
approved subordinated loan 核准附属贷款 %<o$ J~l~  
arbitrage 套戥;套汇;套利 /xbF1@XtL  
arbitrageur 套戥者;套汇者 2dlV'U_g  
arbitrary amount 临时款项 wjGjVTtHs  
arrangement 措施;安排;协定 GP k Cgb(  
arrears 欠款 0GR9C%"]  
arrears of pay 欠付薪酬 0Y`tj  
arrears of revenue 逾期未收税款;逾期未收的帐项 vpw&"?T  
articles of association 组织章程;组织细则;组织章程细则 3e<^-e)+xL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 g.sV$.T2K  
ascertainment of profit 确定利润 =id $  
"Asia Clear" “亚洲结算系统” WHk/mAI-s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $Lbe5d?\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8`?j*FV7kq  
Asian Development Fund [ADF] 亚洲发展基金 '/*rCB  
Asian dollar bond 亚洲美元债券 gd,%H@3  
Asian dollar market 亚洲美元市场 a9_KQ=&CI  
Asian dollar rate 亚洲美元利率 eBRP%<=>D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,^Srd20  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4E(5Ccb  
asked price 沽盘;喊价;索价;卖方报价 5WN Z7cO  
assessable income 应评税入息 MOeLphY  
assessable loss 应评税亏损 @BW8`Ky1  
assessable profit 应评税利润 g>-[-z$E3  
assessable value 应评税值 c\ *OId1{;  
assessed profit 估定利润 #\["y%;W  
assessed value 经评估价值 T@WMT,J6j  
assessment 评税;评定;估价;评税单 .v&h>@'m  
assessment number 评税编号;估价编号 -Dm.z16  
assessment of additional tax 补加税评税 !27]1%Aw  
assessment of performance 业绩评估;实绩评价 */e5lRO\  
Assessor 评税主任 25[/'7_"  
asset price bubbles 资产价格泡沫 Oo .Qz   
asset-backed securities 具资产保证的证券 meD (ja  
assets accretion 资产增值 WYzaD}  
assets and liabilities 资产与负债 cb,sb^-  
assets betterment statement 资产递增表;资产改进表 vfDb9QP  
assets lending 实物放款;有抵押贷款 ?C2;:ol  
assets of the company passing on the death 死者去世时转移的公司资产 EZfa0jJD  
assets pledged as security for liabilities 用作负债抵押的资产 /j@r~mt/pA  
assets portfolio 资产投资组合 eV%bJkt.  
assets price 资产价格 -B(KQT,J  
assets quality 资产质素 j'x{j %U  
assets realization 资产变现 `\0a5UFR  
assets refinancing arrangement 资产再集资安排 ,LO-!\L  
assets securitization 资产证券化 jdf@lb=5l  
assets situated outside Hong Kong 在香港以外地方的资产 HwuPjc#  
assets stripping 削减资产;拆卖资产 e.^9&Fk"N  
assets value 资产值 3:#rFb  
assignee 承让人 B '/ >Ax&  
assignment 转让;转让书;转让契 " ?,6{\y,  
assignment of interest 权益转让 IW_D$pq  
assignment of letters patent and trade mark 专利证书及商标转让 (W!$6+GT  
assignment of property 物业转让;物业转让书 NyLnE  
assignment right 转让权 !17Z\Ltqyj  
assignor 转让人 elB 8   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 mK4|=Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &2igX?60  
associate member 附属会员 59]9-1" +  
associated body corporate 相联法人团体 n82Q.M-H  
associated company 相联公司;联属公司 b\S}?{m5  
associated corporation 相联法团 L|w-s4L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Th^#H  
公认会计师公会〔英国〕 3Q)>gh*  
Association of Futures Exchange Brokers 香港期货经纪协会 sdD[`#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j@!}r|-T  
association of underwriters 承保人组织 s+- aHn  
assumption of control 接管 w\*/(E<:  
assurance 担保;保险;转易;转易书 >cL2PN_y  
assurance of interest 权益的转易 Am  $L  
at 19XX price 按一九XX年价格计算 3wl>a#f  
at a discount 按赔价计算;按贴水价格计算;打折扣 NM.B=<Aw*  
at a premium 按溢价计算;按升水价格计算 I|z#Aoc  
at call 通知付款;按通知 k;7.qhe:  
at constant market price 按固定市价计算 #+k[[; 0  
at constant price 按固定价格计算 q04Dj-2<  
at cost 按成本计算 qTF>!o #\:  
at current market price 按当时市价计算;按现时市价计算 ^ ni_%`Ag  
at current price 按当时价格计算;按现时价格计算 ,+.# eg  
at factor cost 按要素成本计算;按生产要素成本计算 MNC!3d(D\R  
at money-of-the-day price 按付款当日价格计算 1+($"$ZC&B  
at or better 按指定或较佳价位〔买卖指令〕 cO&9(.d  
at par 按面值计算;平价 BH a>2N  
at sight 见票即付 ~#\#!H7  
at the close 按收市盘 >oDP(]YGg  
at the opening 按开市盘 KL]!E ~i  
attestation 见证;见证条款 f*Js= hvO  
at-the-money option 平价期权 ^j}sS!p  
attorney 受权人;受托代表人 Iq \oB  
attornment 新拥有人承认书 uD5yw #`  
attributable profit 可归属利润 G9Tix\SpF  
attributable share value 可归属股份价值 &y\2:IyA  
Auckland Stock Exchange 奥克兰证券交易所 i]pG}SJ  
auction 拍卖 %WR"85  
auctioneer 拍卖商 MGDv4cFE.  
audit 审计;核数 qCN7i&k,  
Audit Commission 审计署 P^W47 SO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V.:A'!$#  
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〕 5AU3s  
audit review 帐目审查 c@M@t0WT[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ><c5Humr  
audited account 审计帐目;经审计的帐目 vI}S6-"<  
audited annual account 经审计的周年帐目 ?GU!ke p  
audited balance sheet 经审计的资产负债表 yVzg<%CR^  
auditor 核数师;核数主任;审计师 tC-KW~&  
auditor's certificate 核数师证明书;审计师证明书 s;$TX304  
auditor's report 核数师报告;审计师报告 pUGfm  
Aussie bond 澳元债券 Z]\^.x9S  
austerity budget 紧缩预算 =A 6O}0z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L-{r*ccIW  
Australia All Ordinaries Index 澳洲所有普通股票指数 'fFdqsXr  
Australian Dollar [AUD] 澳元 1:UC\WW  
Australian Options Market 澳大利亚期权市场 RGI6W{\  
Australian Securities Commission 澳洲证券事务监察委员会 :Xh`.*{EX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |9Ks13?Ck  
Australian Stock Exchange 澳大利亚证券交易所 5>Yd\(`K  
Austrian Schilling [ATS] 奥地利先令 w{EU9C  
authentication 认证;鉴证 ?Zp!AV  
authority to purchase 委托购买证;委购书 u?Mu*r?  
authorization 认可;核准;授权;授权书 n3j h\  
authorization by direction 指示授权 N2s%p6RMPD  
authorization by instruction 指令授权 X>8?p'*  
authorization by warrant 令状授权 s/H"Ab  
authorization of unit trust 单位信托的认可 )0MshgM  
authorized agent 指定代理人 l{m~d!w`a  
authorized capital 法定资本 l0xFt ~l  
authorized clerk 出市员 +J8/,d  
authorized dealer 认可交易商 WTs[Sud/  
authorized financial institution 认可财务机构 4 xzJql  
authorized fund 认可基金 lILtxVBO2o  
authorized fund house 获授权的基金公司;认可基金公司 y@\Q@ 9  
authorized institution 认可机构 utJVuJw:t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~7WXjVZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rGGepd  
authorized insurer 获授权保险人;获认可承保人 QF/u^|f  
authorized investment 特准投资项目 7qK0!fk5  
authorized person 获授权人 EFt`<qwj  
authorized representative 获授权代表 13_~)V  
authorized share capital 法定股本 T&"dBoUq>G  
automated quotation system 自动报价系统 h21(K}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TM}'XZ&  
自动交易系统〔香港期货交易所有限公司〕 #_\MD,(  
automatic adjustment mechanism 自动调整机制 l~!fQ$~  
automatic adjustment system 自动调整系统 ~.9o{?pbG  
Automatic Clearing House 自动票据交换所 zQ %z "tQ  
automatic exchange rates accumulation system 自动化汇率累集系统  >fA@tUQB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 05VOUa*pb  
automatic teller machine [ATM] 自动柜员机 PeUd  
autopay 自动转帐 4S0++Hp4  
available assets 可用资产 /,N!g_"Z  
available fiscal reserve 现存财政储备 <*Kh=v  
available profit 可用利润 ka)LK@p6  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 j[J@tM#  
average 平均;平均数;海损 K M\+  
average basic salary 平均基本薪金 $< K)fbG  
average consumer expenditure 平均消费开支;一般消费开支 rjAkpAT  
average cost 平均成本 Xm=^\K3  
average cost of land production 增辟土地平均成本 LLn{2,jfQ  
average daily turnover 平均每日成交额 #+Yp^6zg  
average daily wage rate 平均每日工资率 h?3,B0G  
average expenditure pattern 平均开支模式 H"q`k5R  
average growth rate 平均增长率 bqQO E4;  
average net fixed assets 固定资产平均净值 Jt>[]g$  
average of relatives 相对价格平均数 7?!Z+r  
average price 平均价格 Cs[7% j  
average propensity to consume 平均消费倾向;一般消费倾向 $,e?X}4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =Kt9,d08x  
average rate 平均率 k#Ez  
average revenue 平均收入;平均收益 <[y$D=n  
average stock 平均库存;平均存货 _{c|o{2sj  
average yearly rent 平均年租 :ONuWNY N  
avoidance of double taxation 避免双重课税 NB W%.z  
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 (zs4#ja2,  
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