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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: 2Xgx*'t\  
A share A股;甲类股份 ]kS7n @8  
abatement of tax 减税;减扣免税额 q^Inb)FeN  
ABN AMRO Bank N.V. 荷兰银行 ,!>fmU`E4  
above-the-line expenditure 线上项目支出;经常预算支出 6V;:+"BkJ  
above-the-line receipt 线上项目收入;经常预算收入 :6u~aT/  
ABSA Asia Limited 南非联合亚洲有限公司 kF-TG3  
absolute change 绝对数值变更 :`J>bHE  
absolute expenditure 实际开支 M=%!IT  
absolute guideline figure 绝对准则数字 =pp:j`B9(  
absolute interest 绝对权益 F^rl$#pCS  
absolute order of discharge 绝对破产解除令 AgsR-"uh  
absolute profit margin 绝对利润幅度 W)-hU~^OM  
absolute value 实值;绝对值 kfCKhx   
absolutely vested interest 绝对既得权益 EUZq$@uWL  
absorbed cost 已吸收成本;已分摊成本 bi,mM,N/  
absorption 吸收;分摊;合并 l* Y[^'  
absorption rate 吸收率;摊配率;分摊率 |<Bpv{]P  
ACB Finance Limited 亚洲商业财务有限公司 -S$$/sR  
acceptable form of reciprocity 合理的互惠条件 ,}<RrUfD  
acceptable rate 适当利率;适当汇率 q6&67u0  
acceptance agreement 承兑协议 -eL'KO5'  
acceptance for honour 参加承兑 /f&By p  
acceptor 承兑人;接受人;受票人 k7T alR  
acceptor for honour 参加承兑人 ;*QN9T=0  
accident insurance 意外保险 k1iLnza%  
Accident Insurance Association of Hong Kong 香港意外保险公会 /"MJkM.~E  
accident insurance scheme 意外保险计划 1S*P"8N}0h  
accident year basis 意外年度基准 ~4^p}{  
accommodation 通融;贷款 ^zeL+(@r/  
accommodation bill 通融票据;空头票据 4Hd Si  
accommodation party 汇票代发人 stXda@y<p  
account balance 帐户余额;帐户结余 o<J5!  
account book 帐簿 [ &daG:  
account collected in advance 预收款项 STB-guia5  
account current book 往来帐簿 sR! +d:LJ4  
account of after-acquired property 事后取得的财产报告 Tc_do"uU  
account of defaulter 拖欠帐目 `,Zb2"  
account payable 应付帐款 \HG$V>2  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x@Vt[}e  
account receivable 应收帐款 (UcFNeo  
account receivable report 应收帐款报表 ^0Q'./A{&  
account statement 结单;帐单;会计财务报表 8uA<G/Q;  
account title 帐户名称;会计科目 4NUN Ov`[{  
accountant's report 会计师报告 2 `&<bt[g  
Accountant's Report Rules 会计师报告规则 dXO=ZU/N  
accounting and auditing procedure 会计与审计程序;会计与核数程序 KpGUq0d@  
Accounting Arrangements 《会计安排》 ue9h   
accounting basis 会计基础 J)huy\>,  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^j iE9k)  
Accounting Circular 《会计通告》 8t\}c6/3"  
accounting class 会计类别 Ky6+~>  
accounting date 记帐日期;会计结算日期 I>Y{>S  
accounting for money 款项核算 I61%H9 ;  
Accounting Officer 会计主任 k_O-5{  
accounting period 会计报告期;会计期 1p=&WM  
accounting policy 会计政策;会计方针 yjd(UWE  
accounting practice 会计惯例 YZ\@)D;  
accounting principle 会计准则 1RA }aX  
accounting record 会计记录 <Wf0QO,  
accounting report 会计报告 )JX$/- RD-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H9E(\)@  
Accounting Society of China 中国会计学会 R8uj3!3^  
accounting statement 会计报表 ~#t*pOC5BR  
accounting system 会计制度;会计系统 kF2Qv.5!  
accounting transaction 会计事项;帐务交易 j"6:A  
accounting treatment 会计处理 Gc^t%Ue-H)  
accounting year 会计年度 G1p'p&x.  
accretion 增值;添加 ]b )!YPo  
accrual 应计项目;应累算数目 D O%Pwfkd  
accrual basis 应计制;权责发生制 tj0Qr-/  
accrual basis accounting 应计制会计;权责发生制会计 Y"oDFo,  
accrue 应累算;应计 4y>(RrVG  
accrued benefit 应累算利益 6=3(oUl  
accrued charges 应计费用 a7 =YG6[  
accrued cumulative preference share dividend 应累算的累积优先股股息 6Ty 3e|do  
accrued expenses 应累算费用 QES^^PQe:  
accrued interest payable 应付利息;应计未付利息 %-r?=L  
accrued interest receivable 应收利息;应计未收利息 XLocg  
accrued right 累算权益 \-d '9b?  
accruing profit 应累算的利润 1b+h>.gWar  
accumulated fiscal reserve 累积财政储备 m2ox8(sd  
accumulated profit 累积利润;滚存溢利 UEN56@eCNf  
accumulated reserve 累积储备 RxMoD.kx  
accumulation of surplus income 累积收益盈余 `x*/UCy\  
acquired assets 既得资产 KcnjF^k  
acquisition 收购;购置;取得 yF;?Hg  
acquisition cost 购置成本 o"4E+1qwM  
acquisition expenses 购置费用 GVZTDrC  
acquisition of 100% interest 收购全部股权 "?[7#d])  
acquisition of control 取得控制权 -U:2H7  
acquisition of fixed assets 购置固定资产 #@q1Ko!NZ  
acquisition of shell “买壳” 1~L\s}|2d  
acquisition price 收购价 TR?Bvy2s:g  
act of God 天灾 FR(QFt!g  
acting partner 执事合伙人 w_!%'9m>  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /]g>#J%b  
active partner 积极参与的合伙人 90(UgK&Y  
active trading 交投活跃 4`6< {  
actual circulation 实际流通 :i}@Br+R7L  
actual cost 实际成本 D=JlA~tS>  
actual expenditure 实际开支;实际支出 s"N\82z)  
actual income 实际入息;实际收入;实际收益 Ta^.$O=F  
actual market 现货市场 py.!%vIOQ  
actual price 现货价;实际价格 MU*It"@}2  
actual profit 实际利润 cPSti  
actual quotation 实盘;实际价位;实际报价 :-U53}Iy  
actual year basis 按实际年度计算 tStJ2-5*t  
actuals 实货 ]6q*)q:`  
actuarial investigation 精算调查 Qqh^E_O  
actuarial principle 精算原则 k1m'Ka-  
actuarial report 精算师报告 ^} tuP  
Actuarial Society of Hong Kong 香港精算学会 |lY`9-M`I  
actuarial valuation 精算师估值 Z) t{JHm:  
actuary 精算师 "H@Fe  
ad referendum agreement 暂定协议;有待覆核的协定 Eny!R@u7q  
ad valorem duty 从价税;按值征税 -FaaFw:Z;A  
ad valorem duty system 从价税制 cXMa\#P  
ad valorem fee 从价费 <oQ6ZX  
ad valorem tariff 从价关税 !x6IV25  
additional allowance 额外免税额 Wy!uRzbBv  
additional amount for unexpired risk 未过期风险的额外款额 lZBv\JE  
additional assessable profit 补加应评税利润 Gg}t-_M  
additional assessment 补加评税 c{ 7<H  
additional commitment 额外承担 1j+eD:d'  
additional commitment vote 额外承担拨款 \:h0w;34O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?o8a_9+  
additional dependent parent allowance 供养父母额外免税额 3+j^E6@  
additional provision 额外拨款 >ks3WMm  
additional stamp duty 附加印花税 *s~i 2}  
additional tax 补加税罚款;补加税款 kM,@[V  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `{Hb2 }L5  
adjudged bankrupt 被裁定破产 C!hXEtK  
adjudicated bankrupt 裁定破产人 g(1"GKg3K  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <347 C{q  
adjudication of bankruptcy 裁定破产;宣告破产 aI 7Xq3  
adjudication of insolvency 裁定无力偿还债务 fH; |Rm  
adjusted actual 经调整的实数;调整后的实数 t={poQC~  
adjusted current assets 经调整的流动资产;调整后的流动资产 +<z7ds{Z  
adjusted figure 经调整的数字;调整后的数额 ~PCTLP~zI  
adjusted liabilities 经调整的负债;调整后的负债 2nJYS2mT7  
adjusted loss 经调整的亏损;调整后的亏损 qR_SQ VN  
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 &hO$4qtN  
adjusted profit 经调整的利润;调整后的利润 0:jsV|5B8  
adjusted surplus 经调整的盈余额;调整后的盈余额 KoFv0~8Q  
adjusted value 经调整的价值;调整后的价值 ? 1GJa]G  
adjustment 调整;修订;理算〔保险〕 TX&[;jsj  
adjustment centre 调剂中心 ": nI_~q  
adjustment lag 调整过程的时间差距;调整时差 =?^-P{:\?  
adjustment mechanism 调整机制 6R L~iD;X  
adjustment of loss 亏损调整 b#e]1Q  
adjustment process 调整过程;调整程序 @PKAz&0  
adjustment range 调整幅度 \6U 2-m'  
administered exchange rate 受管制汇率 v [dAywW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _@7(g(pY 3  
administration expenses 行政费用 { qjUI  
administration fee 手续费;行政费 >=bt   
administration in bankruptcy 破产管理 X,&`WPA:S  
administration order 遗产管理令 0,bt^a  
administrator 管理人;遗产管理人 \G]K,TG  
administrator of the estate 遗产管理人 bKTqX[=  
admission of debt 债项承认书 ]Kof sU_{  
admission of proof 接纳债权证明 p1C_`f N,  
advance 放贷款项;垫付款项;预支款项;预付款项 EkDws `@  
advance account 暂支帐目;预付款帐户 GpScc'a7  
advance compensation 预付补偿金 wE)] ah:  
advance from shareholder 股东垫款 U-ERhm>uk  
advance pending reimbursement 预支以待日后付还 pz.Y=V\t  
advanced economy 先进经济体系 6V+V zDo  
advancement 预付;预付财产 =P 1RdyP  
advances warrant 垫款令 ?U=mcdqd  
advancing 贷出 }F~f&<GX6  
adverse balance 逆差 i[mC3ghM6,  
adverse exchange 逆汇 \A` gK\/h  
advertisement addressed to shareholders 在报章刊登的致股东通告 :{x!g6bK@  
advice for collection 托收通知书 kBQ5]Q"  
advice of drawing 提款通知书;汇票通知书 ' l|41wxk  
advice of payment 付款通知 dvC0 <*V  
Advisory Committee [Securities and Futures Commission] =CWc`  
谘询委员会〔证券及期货事务监察委员会〕 |{zHM23gD  
Advisory Committee on Diversification 经济多元化谘询委员会 5aa}FdUq  
affidavit 誓章;遗产申报誓章 K3j_C` Se  
affidavit of no receipt 述明无收款的誓章 @T9m}+fR  
affiliate 联号;联营公司;附属公司 A{G5Plrh  
affiliated company 附属公司;联号;联营公司 &~z+R="=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tX+0 GLz  
affordability 负担能力 cAYa=}~<  
African Development Bank [AfDB] 非洲开发银行 ;OQ#@|D  
after-acquired property 事后取得的财产 B>ms`|q=l  
after-hours dealing 市后交易 xV"6d{+  
after-tax profit 税后盈利;税后利润;税后溢利 ?f(pQy@V  
agency agreement 代理协议 ~JIywzcf8  
agency expenses 代理机构的开支 bXa %EMF  
agency fee 代理费 tq2-.]Y@U  
Agency Law 《代理法》 `\Uc4lRS  
agent 代理人;承销人 Iq^~  
agent of company 公司代理人 >fW+AEt\JB  
agent's fee 代理人费;经纪费 JHnk%h0  
aggregate 总计;总数;总体数字 #(m `2Z`H  
aggregate amount 总款额;总额 [lmHXf@1C  
aggregate assets and liabilities 总体资产与负债 PWADbu{+  
aggregate at constant price 按固定价格计算的总体数字 ^vYVl{$bT  
aggregate demand 总需求 3WQRN_  
aggregate gross position 总持仓量 v(i1Z}*b  
aggregate limit 总限额 MtMvpHk  
aggregate of salaries tax 合计薪俸税 xC= y^- 1  
aggregate performance 总体表现;总体业绩 F<6KaZ|  
aggregate supply 总体供应 #|)JD@;Q  
aggregate surplus 总盈余 t-3v1cv"  
aggregate total 整体总额 3?a0 +]  
aggregate value 总值;合计价值 @m*&c*r  
aggregated basis 合计基准 0sq=5 BnO  
aggregated net chargeable income 合计应课税入息实额 |!?2OTY  
aggregation 合并计算;合计;总和 rD:gN%B=  
aggregation of incomes of husband and wife 夫妇入息合并计算 }S'I DHla  
aggregation of property 财产的总和 Km|9Too  
agio 差价;贴水 Zm"!E6`69  
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》 _ C7abw-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n's2/9x  
《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》 (O M?aW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .6lY*LI  
《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》 Y&ct+w]%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MAm1w'ol"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hNu>s  
agreement for a settlement 授产协议 dSA [3V  
agreement for assignment 转让协议 WZ-4^WM=!  
agreement for sale 售卖协议;买卖协议 DDqC}l_  
agreement for sale and purchase 买卖协议 WLg6-@kxXs  
agreement for the payment of interest 支付利息协议 -o=P85 V  
agreement for the repayment of money 还款协议 eXskwV+7  
agreement of reinsurance 再保险协议 clPZd  
Agricultural Bank of China 中国农业银行 @m !9"QhC  
air passenger departure tax 飞机乘客离境税 @&nx;K6h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^.pE`l%1}  
airport tax 机场税 m'G?0^Ft  
alcohol duty 酒精税 N7RG5?  
alienation 让与;让渡;转让 rahHJp.Ws  
alimony 生活费;赡养费 .{'Uvn  
All Ordinaries Index [AOI] 所有普通股指数 n?<# {$  
all risks 全险;综合险 sRo<4U0M;l  
All Sales Record for Stock Market 《股票市场成交报告》 /xX,   
Allied Capital Resources Limited 新联财务有限公司 a}[=_vb}K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :IP;Frc MP  
allocation letter 拨款信件 W TXD4}  
allocation of fund 分配款项;预留款项 ZNL;8sI?>  
allocation of profit 利润分配;溢利分配 `? 9] '  
allocation warrant 拨款令 Z9 ;nC zHm  
allotment 分配;配股 %x cM_|AyR  
allotment notice 股份配售通知;配股通知 zm;*:]S  
allotment of shares 股份分配 =F^->e0N  
allowable 可获宽免;免税的 }iiG$?|.  
allowable business loss 可扣除的营业亏损 ne !j%9Ar  
allowable expenses 可扣税的支出 z[0LU]b<  
allowance 免税额;津贴;备抵;准备金 q/d5P  
allowance for debts 债项的免税额 _{2Fx[m%  
allowance for depreciation by wear and tear 耗损折旧免税额 D@sx`H(  
allowance for funeral expenses 殡殓费的免税额 wB1-|= K1  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bJG!)3cx  
allowance for repairs and outgoings 修葺及支出方面的免税额 b]tA2~e  
allowance to debtor 给债务人的津贴 ]ut-wqb{p  
alteration of capital 资本更改 i 5 >J  
alternate trustee 候补受托人 u~naVX\3b  
amalgamation 合并 84hi, S5P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .yFg$|yG  
ambit of charges 征税范围;收费范围 M2zos(8g  
amended valuation 经修订的估值 "c! oOaA  
American Commodities Exchange 美国商品交易所  "df13U"  
American Express Bank Limited 美国运通银行 (> +k3  
American Stock Exchange 美国证券交易所 \gJapx(  
amortization 摊销 Hb@G*L$  
amount due from banks 存放银行同业的款项 7(+OsE  
amount due from banks abroad 存放海外银行同业的款项 e GqvnNv  
amount due from holding companies 控股公司欠款 pjmGzK  
amount due from local banks 存放本港银行同业的款项 }LHT#{+ x  
amount due to banks 银行同业的存款 \Z6gXO_  
amount due to banks abroad 海外银行同业的存款 @gu77^='  
amount due to holding companies 控股公司存款 "Dmw -  
amount due to local banks 本港银行同业的存款 f!uA$uL c  
amount due to outport banks 外埠银行同业的存款 VFO&)E/-  
amount for note issue 发行纸币的款额 "t%1@b*u  
amount of bond 担保契据的款额 yuy+}]uB@  
amount of consideration 代价款额 \KnD"0KW   
amount of contribution 供款数额 ]`/R("l[  
amount of indebtedness 负债款额 'WM~ bm+N  
amount of principal of the loan 贷款本金额 Z@c0(ol  
amount of rates chargeable 应征差饷数额 "M5ro$qZ}  
amount of share capital 股本额 U~){$kpI#  
amount of sums assured 承保款额 c=jI.=mi3  
amount of variation 变动幅度 6b+ Wl Ib  
amount of vote 拨款数额  Vgru, '  
amount payable 应付款额 _/z)&0DO  
amount receivable 应收款额 m|e*Jc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G\,A> mT/P  
analysis 分析 bH WvKv+  
ancillary risk 附属风险 #BT6bH08X  
annual account 周年帐目;周年帐目报表;年度决算;年结 Fy(nu-W  
annual accounting date 年结日期 die2<'\4%  
annual allowance 每年免税额;年积金;年度津贴;年津  K+`-[v5\  
annual balance 年度余额 !rsqr32]  
annual disposable income 每年可动用收入 3 q.[-.q  
annual estimates 周年预算 .olP m3MC  
annual fee 年费 <p L;-  
annual general meeting 周年大会 J.1ln = Y  
annual growth rate 年增率;每年增长率 S\{^LVXTMd  
annual long-term supplement 长期个案每年补助金 [WO%rO^p  
annual pensionable emolument 可供计算退休金的年薪 MRVz:g\mi  
annual report 年报 e2Kpx8kWj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (&Tb,H)=  
annual return 周年报表;周年申报表;每年报税表格 N`|Ab(.  
Annual Return Rules 《周年报表规则》 13_+$DhU-L  
annual review of consumer prices 每年消费物价回顾 x4HMT/@AG2  
annual roll-forward basis 逐年延展方式 .' N O~  
annual salary 年薪 G &rYz  
annual statement 年度报表;年度决算表 4f*Ua`E_  
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 ,T21z}r  
annuitant 年金受益人 thm3JfQt  
annuity 年金 1A/c/iC  
annuity contract 年金合约 ncw?;  
annuity on human life 人寿年金 I$6 f.W  
antecedent debt 先前的债项 (zTI)EV  
ante-dated cheque 倒填日期支票 = "hY{RUa  
anticipated expenditure 预期开支 s>M~g,xTU  
anticipated net profit 预期纯利 O.up%' %,  
anticipated revenue 预期收入 HBga'xJ  
anti-inflation measure 反通货膨胀措施 ,0<F3h  
anti-inflationary stance 反通货膨胀立场 X?}GPA4 W  
apparent deficit 表面赤字 $v bAcWj  
apparent financial solvency 表面偿债能力 g%q?2Nv  
apparent partner 表面合伙人 Qdx`c^4m  
application for personal assessment 个人入息课税申请书 X5oW[  
application of fund 资金应用 3EW f|6RI  
application to release as liquidator and to destruct the books of accounts and documents UN .[,%<s  
申请免除清盘人职务及毁灭帐簿与文件 TLL[F;uZ  
appointed actuary 委任精算师 6t mNfI34  
appointed auditor 委任核数师;委任审计师 Eztz ~oFo  
appointed trustee 委任的受托人 E_gDwWot  
appointer 委任人 LN3dp?;_{  
apportioned pro rata 按比例分摊 "JUQ)> !?  
apportionment 分配;分摊 ]x(2}h^ S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z:Zn.e*$b  
apportionment formula 分摊方程式 s*~jvL  
apportionment of estate duty 遗产税的分摊 :Z]+Z_9p  
appraisal 估价;评估 )zLS,/pk^  
appreciable growth 可观增长 f w>Gx9  
appreciable impact 显着影响 + x ;ML  
appreciable increase 可观增长 5N3!!FFE  
appreciation 增值;升值 i>if93mpj  
appreciation against other currencies 相对其他货币升值 I.\f0I'.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8,H5G`  
appreciation tax 增值税 t ]I(98pY  
appropriation 拨款;拨用;拨付 6_ &6'Vq  
appropriation account 拨款帐目 ^q N1~v=hS  
Appropriation Bill 拨款法案 []N$;~R7  
appropriation-in-aid system 补助拨款办法 [sY1|eX   
approved assets 核准资产 4ysdna\+  
approved basket stock 认可一篮子证券 I#hg(7|",  
approved budget 核准预算 Nec(^|[   
approved charitable donation 认可慈善捐款 :_YG/0%I  
approved charitable institution 认可慈善机构 )6R#k8'ERr  
approved currency 核准货币;认可货币 !9<RWNKV)Y  
approved estimates 核准预算 ]{6yS9_tuI  
approved estimates of expenditure 核准开支预算 Q}f}Jf3P  
approved overseas insurer 核准海外保险人 N5an9r&z(1  
approved overseas trust company 核准海外信托公司 (7jB_ p%  
approved pooled investment fund 核准汇集投资基金 n\ ',F  
approved provident fund scheme 认可公积金计划 J)yy}[Fx  
approved provision 核准拨款 lbuW*)  
approved redeemable share 核准可赎回股份 =UKR<@QrK  
approved regional stock 认可地区性证券 ):\{n8~  
approved retirement scheme 认可退休金计划 W0T i ^@  
approved subordinated loan 核准附属贷款 <pl2 dxy  
arbitrage 套戥;套汇;套利 %d#)({N  
arbitrageur 套戥者;套汇者 $J0~2TV<  
arbitrary amount 临时款项 0|>  
arrangement 措施;安排;协定 |e[0Qo@  
arrears 欠款 1 GHgwT  
arrears of pay 欠付薪酬 0S5C7df  
arrears of revenue 逾期未收税款;逾期未收的帐项 _} 9R}  
articles of association 组织章程;组织细则;组织章程细则 [QqNsco)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Q]g4gj  
ascertainment of profit 确定利润 GxDF7 z%&  
"Asia Clear" “亚洲结算系统” ?nSp?m;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6p6Tse]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yg,WdVI&@  
Asian Development Fund [ADF] 亚洲发展基金 56 kgL;$h  
Asian dollar bond 亚洲美元债券 FR6I+@ oX~  
Asian dollar market 亚洲美元市场 bq&S?! =s  
Asian dollar rate 亚洲美元利率 N[bf.5T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?*mbce[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +G[HZ,FL  
asked price 沽盘;喊价;索价;卖方报价 |mE +f]7$  
assessable income 应评税入息 H|:)K^o  
assessable loss 应评税亏损 )?IA`7X  
assessable profit 应评税利润 Z *<x  
assessable value 应评税值  aC }1]7  
assessed profit 估定利润 m#K%dR  
assessed value 经评估价值 eF;1l<<   
assessment 评税;评定;估价;评税单 b`|MK4M(  
assessment number 评税编号;估价编号 `FB?cPR  
assessment of additional tax 补加税评税 C<@1H>S4_  
assessment of performance 业绩评估;实绩评价 Qp.!U~  
Assessor 评税主任 sPTUGx'  
asset price bubbles 资产价格泡沫 a<"& RnG(  
asset-backed securities 具资产保证的证券 ?_j6})2zY  
assets accretion 资产增值 p}zk&`  
assets and liabilities 资产与负债 sCCr%r]zL  
assets betterment statement 资产递增表;资产改进表 vrnj}f[h  
assets lending 实物放款;有抵押贷款 7>@/*S{X  
assets of the company passing on the death 死者去世时转移的公司资产 r~fl=2>yQ  
assets pledged as security for liabilities 用作负债抵押的资产 sr@XumT  
assets portfolio 资产投资组合 z==}~|5  
assets price 资产价格 yxUVM`.~  
assets quality 资产质素 !=:MG#p  
assets realization 资产变现 <H@!Xw;  
assets refinancing arrangement 资产再集资安排 E1ob+h:`d  
assets securitization 资产证券化 _ N f[HP  
assets situated outside Hong Kong 在香港以外地方的资产 ;xtb2c8HT  
assets stripping 削减资产;拆卖资产 L?C~ qS2g  
assets value 资产值 @=#s~ 3  
assignee 承让人 Z*aU2Kr`;  
assignment 转让;转让书;转让契 Hg_ XD,  
assignment of interest 权益转让 ,zw=&)W1  
assignment of letters patent and trade mark 专利证书及商标转让 _v=WjN  
assignment of property 物业转让;物业转让书 |b~g^4  
assignment right 转让权 a&aIkD  
assignor 转让人 y* Q-4_%,  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 m1o65FsY08  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?!j/wV_H  
associate member 附属会员 rZQHB[^3  
associated body corporate 相联法人团体 lbU+a$  
associated company 相联公司;联属公司 2LH;d`H[0  
associated corporation 相联法团 e.ym7L]$O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Wy>\KrA1  
公认会计师公会〔英国〕 E/P53CD  
Association of Futures Exchange Brokers 香港期货经纪协会 zp-~'kIJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U105u.#7  
association of underwriters 承保人组织 u,SZ-2K!7~  
assumption of control 接管 dB)hW'J?  
assurance 担保;保险;转易;转易书 ;~$ $WU  
assurance of interest 权益的转易 7:q-NzE\6  
at 19XX price 按一九XX年价格计算 Or) c*.|\  
at a discount 按赔价计算;按贴水价格计算;打折扣 +Qb/:xQu  
at a premium 按溢价计算;按升水价格计算 *xTquV$  
at call 通知付款;按通知 JU1; /3(  
at constant market price 按固定市价计算 #&c;RPac!6  
at constant price 按固定价格计算 HFWm}vA:  
at cost 按成本计算 &:f'{>3z  
at current market price 按当时市价计算;按现时市价计算 #(J}xz;  
at current price 按当时价格计算;按现时价格计算 VD`2lGdF  
at factor cost 按要素成本计算;按生产要素成本计算 p)&\>   
at money-of-the-day price 按付款当日价格计算 l"y9XO|  
at or better 按指定或较佳价位〔买卖指令〕 kR?n%`&k  
at par 按面值计算;平价 C\@YH]  
at sight 见票即付 XXmu|h  
at the close 按收市盘 u N0fWj]  
at the opening 按开市盘 {&qsh9ob  
attestation 见证;见证条款 G*p.JsZP  
at-the-money option 平价期权 O|zmDp8a+  
attorney 受权人;受托代表人 ?ML<o>OKg  
attornment 新拥有人承认书 /M `y LI  
attributable profit 可归属利润 ,5uDEXpt{  
attributable share value 可归属股份价值 8vo7~6yy  
Auckland Stock Exchange 奥克兰证券交易所 ibUPd."W  
auction 拍卖 v$/i5kcWx  
auctioneer 拍卖商 B_jI!i{N%o  
audit 审计;核数 }C`0" 1  
Audit Commission 审计署 8&hn$~ate  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Dohe(\C@  
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〕 QnLg P7Ft  
audit review 帐目审查 Z*"t]L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TiEJyd`P  
audited account 审计帐目;经审计的帐目 jAHn`Bxz  
audited annual account 经审计的周年帐目 &-Er n/[  
audited balance sheet 经审计的资产负债表 eG>Fn6G<g  
auditor 核数师;核数主任;审计师 IVODR  
auditor's certificate 核数师证明书;审计师证明书 } U1shG[  
auditor's report 核数师报告;审计师报告 Qh%vh ;|^  
Aussie bond 澳元债券 jN>UW}?  
austerity budget 紧缩预算 Y,}43a0A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J uKaRR~  
Australia All Ordinaries Index 澳洲所有普通股票指数 D|3QLG  
Australian Dollar [AUD] 澳元 CGl+!t{  
Australian Options Market 澳大利亚期权市场 irj}:f;!eF  
Australian Securities Commission 澳洲证券事务监察委员会 |ema-pRC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vzm7xl [  
Australian Stock Exchange 澳大利亚证券交易所 ZaindX{.1  
Austrian Schilling [ATS] 奥地利先令 G)|HFcE  
authentication 认证;鉴证 jF85bb$  
authority to purchase 委托购买证;委购书 c2:kZxT  
authorization 认可;核准;授权;授权书 _tJURk%  
authorization by direction 指示授权 qqre d>K  
authorization by instruction 指令授权 qZ1PC>  
authorization by warrant 令状授权 3PeJPw  
authorization of unit trust 单位信托的认可 |]b/5s;>  
authorized agent 指定代理人 8so}^2hTlT  
authorized capital 法定资本 _Fy:3,(  
authorized clerk 出市员 IQY#EyTb  
authorized dealer 认可交易商 }gaKO 5  
authorized financial institution 认可财务机构 8GQs9  
authorized fund 认可基金 U<byR!qLie  
authorized fund house 获授权的基金公司;认可基金公司 (7!(e  ,  
authorized institution 认可机构 RM$S|y{L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 me\)JCZpb{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5*Iz3vTq  
authorized insurer 获授权保险人;获认可承保人 ')~HOCBSE  
authorized investment 特准投资项目 IWnW(>V  
authorized person 获授权人 D"5~-9<  
authorized representative 获授权代表 MRu+:Y=K  
authorized share capital 法定股本 S@-X?Lu  
automated quotation system 自动报价系统 YP97D n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]HT>-Ba;{h  
自动交易系统〔香港期货交易所有限公司〕 .gg0:  
automatic adjustment mechanism 自动调整机制 KO$8lMm$  
automatic adjustment system 自动调整系统 @cNI|T  
Automatic Clearing House 自动票据交换所 #]^`BQ>  
automatic exchange rates accumulation system 自动化汇率累集系统 ueo3i1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "+Rm4_  
automatic teller machine [ATM] 自动柜员机 9j9?;3;  
autopay 自动转帐 f89<o#bm7h  
available assets 可用资产 36UW oo  
available fiscal reserve 现存财政储备 Yb/^Qk59  
available profit 可用利润 ^>uGbhBp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^T>.04";x  
average 平均;平均数;海损 ?id^v 7d  
average basic salary 平均基本薪金 ]TN}` ]  
average consumer expenditure 平均消费开支;一般消费开支 Q&{5.}L  
average cost 平均成本 {'C74s  
average cost of land production 增辟土地平均成本 cn{l %6K  
average daily turnover 平均每日成交额 Gl9a5b  
average daily wage rate 平均每日工资率 "$9ZkADO  
average expenditure pattern 平均开支模式 .<hv &t  
average growth rate 平均增长率 l>q.BG  
average net fixed assets 固定资产平均净值 :g_ +{4  
average of relatives 相对价格平均数 I !~Omr@P  
average price 平均价格 roQIP%h!  
average propensity to consume 平均消费倾向;一般消费倾向 a)b@en;v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 mAKi%)  
average rate 平均率 A(5? ci  
average revenue 平均收入;平均收益 qpCi61lTDJ  
average stock 平均库存;平均存货 JOk`emle  
average yearly rent 平均年租 "5bk82."  
avoidance of double taxation 避免双重课税 e&nw&9vo  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 54&2SU$kx  
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