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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: /g.]RY+u|x  
A share A股;甲类股份 !,&yyx.  
abatement of tax 减税;减扣免税额 EESN\_{~.  
ABN AMRO Bank N.V. 荷兰银行 M'5 'O;kn  
above-the-line expenditure 线上项目支出;经常预算支出 Nw<P bklz  
above-the-line receipt 线上项目收入;经常预算收入 _a'A~JY  
ABSA Asia Limited 南非联合亚洲有限公司 hU {-a`  
absolute change 绝对数值变更 ;5S}~+j  
absolute expenditure 实际开支 \C|cp|A*&  
absolute guideline figure 绝对准则数字 lpC @I^:  
absolute interest 绝对权益 &=q! Wdw~  
absolute order of discharge 绝对破产解除令 _a -]?R  
absolute profit margin 绝对利润幅度 {BV4h%P]:  
absolute value 实值;绝对值 XB\zkf_}Xc  
absolutely vested interest 绝对既得权益 6Z! y  
absorbed cost 已吸收成本;已分摊成本 'ZHdV,dd  
absorption 吸收;分摊;合并 ; st\I  
absorption rate 吸收率;摊配率;分摊率 T[uDZYx  
ACB Finance Limited 亚洲商业财务有限公司 O.+9,4A(  
acceptable form of reciprocity 合理的互惠条件 2[R$RpA_  
acceptable rate 适当利率;适当汇率 LI W*4r!  
acceptance agreement 承兑协议 PpOlt.yui  
acceptance for honour 参加承兑 5M){!8"S)#  
acceptor 承兑人;接受人;受票人 v,1F-- v  
acceptor for honour 参加承兑人 $ |<m9CW  
accident insurance 意外保险 hx!7w}[A  
Accident Insurance Association of Hong Kong 香港意外保险公会 (4+1lOd  
accident insurance scheme 意外保险计划 a39hP*  
accident year basis 意外年度基准 \V%_hl  
accommodation 通融;贷款 's%q  
accommodation bill 通融票据;空头票据 CEtR[Cu  
accommodation party 汇票代发人 0D [@u3W  
account balance 帐户余额;帐户结余 By((,QpB  
account book 帐簿 b:MG@Hxc  
account collected in advance 预收款项 *|RS*ABte  
account current book 往来帐簿 :`W|h E^  
account of after-acquired property 事后取得的财产报告 zVaCXNcbo  
account of defaulter 拖欠帐目 2@i;_3sv  
account payable 应付帐款 cyF4iG'M,y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3Sh+u>w  
account receivable 应收帐款 _<Dt z  
account receivable report 应收帐款报表 (JZ".En#X  
account statement 结单;帐单;会计财务报表 Zhi})d3l  
account title 帐户名称;会计科目 U}AX0*S  
accountant's report 会计师报告 WH$HI/%*m  
Accountant's Report Rules 会计师报告规则 5cTY;@@  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^R_e  
Accounting Arrangements 《会计安排》 @.9I3E-=  
accounting basis 会计基础 `E>vG-9  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ijo(^v@  
Accounting Circular 《会计通告》 Yp5L+~J[  
accounting class 会计类别 =3'(A14C=  
accounting date 记帐日期;会计结算日期 kX;$}7n  
accounting for money 款项核算 ])T/sO#'  
Accounting Officer 会计主任 C1B'#F9EO  
accounting period 会计报告期;会计期 T9jw X:n  
accounting policy 会计政策;会计方针 TQ'E5^  
accounting practice 会计惯例 S@}4-\  
accounting principle 会计准则  *4yN3y  
accounting record 会计记录 2$0)?ZC?=  
accounting report 会计报告 l5 J.A@0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8LrK94  
Accounting Society of China 中国会计学会 vjlGXT`m  
accounting statement 会计报表 =*MR(b>  
accounting system 会计制度;会计系统 vr IV%l=  
accounting transaction 会计事项;帐务交易 2*OxA%QELM  
accounting treatment 会计处理 8z T0_vw  
accounting year 会计年度 &3DK^|Lq  
accretion 增值;添加 ]Yz'8uts  
accrual 应计项目;应累算数目 !#WqA9<  
accrual basis 应计制;权责发生制 +zO]N&  
accrual basis accounting 应计制会计;权责发生制会计 .Ff_s  
accrue 应累算;应计 ZBM!MSf:  
accrued benefit 应累算利益 ->oz#  
accrued charges 应计费用 m,6h ee  
accrued cumulative preference share dividend 应累算的累积优先股股息 fl uGf  
accrued expenses 应累算费用 +/cgw,  
accrued interest payable 应付利息;应计未付利息 Gp|JU Fo  
accrued interest receivable 应收利息;应计未收利息 q=0 pQ1>  
accrued right 累算权益 %z)EO9vtr  
accruing profit 应累算的利润 J$[Q?8 ka  
accumulated fiscal reserve 累积财政储备 nQLs<]h1  
accumulated profit 累积利润;滚存溢利 HeS'~Z$  
accumulated reserve 累积储备 f=_g8+}h  
accumulation of surplus income 累积收益盈余 {LB`)Kuu  
acquired assets 既得资产 rsxRk7s@  
acquisition 收购;购置;取得 z7=fDe -  
acquisition cost 购置成本 >t #\&|9I  
acquisition expenses 购置费用 p;->hn~D'5  
acquisition of 100% interest 收购全部股权 5gK~('9'?1  
acquisition of control 取得控制权 nCaLdj?  
acquisition of fixed assets 购置固定资产 5*j:K&R-.K  
acquisition of shell “买壳” NMXM[Ukb  
acquisition price 收购价 ]w22@s  
act of God 天灾 CeW7Ym  
acting partner 执事合伙人 p":zrf'(6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 U[fSQ`&D  
active partner 积极参与的合伙人 O),I[kb  
active trading 交投活跃 vLn> 4SK  
actual circulation 实际流通 <\D Uo0]J  
actual cost 实际成本 GOr}/y;  
actual expenditure 实际开支;实际支出 VGJDqm!  
actual income 实际入息;实际收入;实际收益 _rjBc ;a  
actual market 现货市场 %b<%w    
actual price 现货价;实际价格 Zi1YZxF`Y  
actual profit 实际利润 AbY;H  
actual quotation 实盘;实际价位;实际报价 a4by^   
actual year basis 按实际年度计算 ^ f{qJ[,  
actuals 实货 gb-tNhJa@b  
actuarial investigation 精算调查 @ ;J|xkJ  
actuarial principle 精算原则 78w4IICk  
actuarial report 精算师报告 _85E=  
Actuarial Society of Hong Kong 香港精算学会 cx:jUsb6  
actuarial valuation 精算师估值 rWe 8D/oc  
actuary 精算师 SALCuo"L  
ad referendum agreement 暂定协议;有待覆核的协定 { _X#fq0}  
ad valorem duty 从价税;按值征税 vnZ/tF  
ad valorem duty system 从价税制 (`mOB6j  
ad valorem fee 从价费 U_Y;fSl>  
ad valorem tariff 从价关税 n/-N;'2J  
additional allowance 额外免税额 {6tx,;r(F  
additional amount for unexpired risk 未过期风险的额外款额 R=86w_  
additional assessable profit 补加应评税利润 <PQRd  
additional assessment 补加评税 Y_lCcu#OA  
additional commitment 额外承担 Wa/geQE1<  
additional commitment vote 额外承担拨款 mxhW|}_-j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OfLM  
additional dependent parent allowance 供养父母额外免税额 ]+,nA R  
additional provision 额外拨款 P:a*t[+  
additional stamp duty 附加印花税 *NjMb{[ZQ  
additional tax 补加税罚款;补加税款 Dauo(Uhuo  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Is kSX  
adjudged bankrupt 被裁定破产 b,vL8*  
adjudicated bankrupt 裁定破产人 $68 XZCx  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 vGyppm[0  
adjudication of bankruptcy 裁定破产;宣告破产 #tP )-ww  
adjudication of insolvency 裁定无力偿还债务 Iq@IUFpc7~  
adjusted actual 经调整的实数;调整后的实数 44|03Ty  
adjusted current assets 经调整的流动资产;调整后的流动资产 6\mC$:F  
adjusted figure 经调整的数字;调整后的数额 ASM1Y]'Z  
adjusted liabilities 经调整的负债;调整后的负债 .lG +a!)  
adjusted loss 经调整的亏损;调整后的亏损 _!;\R7]  
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 %\_h7:  
adjusted profit 经调整的利润;调整后的利润 gyg|Tno  
adjusted surplus 经调整的盈余额;调整后的盈余额 4sQ~&@[Q+  
adjusted value 经调整的价值;调整后的价值 Nc:U4  
adjustment 调整;修订;理算〔保险〕 )w@y(;WJ  
adjustment centre 调剂中心 qIk )'!Vk  
adjustment lag 调整过程的时间差距;调整时差 y|LXDq4Wj  
adjustment mechanism 调整机制 6d(b'S^  
adjustment of loss 亏损调整 Y?e3Bx7*b  
adjustment process 调整过程;调整程序 bZnDd  
adjustment range 调整幅度 $"(3MnR  
administered exchange rate 受管制汇率 EKJH_!%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IjgBa-o/V  
administration expenses 行政费用 MIJ%_=sm4:  
administration fee 手续费;行政费 8ZzU^x  
administration in bankruptcy 破产管理 >:fJhF@  
administration order 遗产管理令 ]q37Hj  
administrator 管理人;遗产管理人 *<;&>w8  
administrator of the estate 遗产管理人 =mAGD*NKu  
admission of debt 债项承认书 ]X4RnV55Q  
admission of proof 接纳债权证明 ":z@c,  
advance 放贷款项;垫付款项;预支款项;预付款项 ur`}v|ZY  
advance account 暂支帐目;预付款帐户 "SDsISWd  
advance compensation 预付补偿金 AF QnCl Of  
advance from shareholder 股东垫款 Q!Msy<v  
advance pending reimbursement 预支以待日后付还 >sB=\  
advanced economy 先进经济体系 LsUFz_  
advancement 预付;预付财产 739l%u }<  
advances warrant 垫款令 :az!H"4W/  
advancing 贷出 xQZ MCd  
adverse balance 逆差 <vO8_2,V-  
adverse exchange 逆汇 <w%DyRFw3  
advertisement addressed to shareholders 在报章刊登的致股东通告 c|3h|  
advice for collection 托收通知书 Dt (:u,%  
advice of drawing 提款通知书;汇票通知书 s2 wwmtUCN  
advice of payment 付款通知 _{3k+DQ  
Advisory Committee [Securities and Futures Commission] =+k&&vOAn  
谘询委员会〔证券及期货事务监察委员会〕 [v~Uy$d\  
Advisory Committee on Diversification 经济多元化谘询委员会 &0FpP&Z(  
affidavit 誓章;遗产申报誓章 Z,(%v.d  
affidavit of no receipt 述明无收款的誓章 0FN~$+t)H  
affiliate 联号;联营公司;附属公司 mp muziH  
affiliated company 附属公司;联号;联营公司 8o%E&Jg:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M_|M&lR>  
affordability 负担能力 )m oo?Q  
African Development Bank [AfDB] 非洲开发银行 Py}!C@e  
after-acquired property 事后取得的财产 M55e=  
after-hours dealing 市后交易 %y!   
after-tax profit 税后盈利;税后利润;税后溢利 U3(L.8(sA  
agency agreement 代理协议 8rnb  
agency expenses 代理机构的开支 lS>=y#i3Xv  
agency fee 代理费 *yL|}  
Agency Law 《代理法》 wV]sGHuF}  
agent 代理人;承销人 Z&BM%.NZJ  
agent of company 公司代理人 44g`=o@  
agent's fee 代理人费;经纪费 ^?81.b|qb  
aggregate 总计;总数;总体数字 \E>%W  
aggregate amount 总款额;总额 tOu90gu  
aggregate assets and liabilities 总体资产与负债 vK[v eFH  
aggregate at constant price 按固定价格计算的总体数字 tP/GDC;  
aggregate demand 总需求 cob9hj#&7  
aggregate gross position 总持仓量 K[`4vsE  
aggregate limit 总限额 -zkW\O[  
aggregate of salaries tax 合计薪俸税 1nw$B[  
aggregate performance 总体表现;总体业绩 iW1$!l>v  
aggregate supply 总体供应 uQXs>JuD  
aggregate surplus 总盈余 \5j22L9S  
aggregate total 整体总额 Q'>_59  
aggregate value 总值;合计价值 hCSR sk3  
aggregated basis 合计基准 W ??;4  
aggregated net chargeable income 合计应课税入息实额 2{ jtQlc  
aggregation 合并计算;合计;总和 iA5* _tK5  
aggregation of incomes of husband and wife 夫妇入息合并计算 1gf/#+$\  
aggregation of property 财产的总和 w}]3jc84  
agio 差价;贴水 n-L]YrDPK[  
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》 9F-ViDI.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Qu,)wfp~  
《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》 dw=Xjyk?h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?w c3 +?\J  
《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》 rPrEEWS0)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iT)2 ?I6!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mmh nw (/  
agreement for a settlement 授产协议 Q#d+IIR0gK  
agreement for assignment 转让协议 x`/m>~_  
agreement for sale 售卖协议;买卖协议 z|oA{VxW>  
agreement for sale and purchase 买卖协议 <yX@@8  
agreement for the payment of interest 支付利息协议 h$:&1jVY{  
agreement for the repayment of money 还款协议 }0(vR_x  
agreement of reinsurance 再保险协议 N6-2*ES  
Agricultural Bank of China 中国农业银行 Ae,2Xi  
air passenger departure tax 飞机乘客离境税 ?];~N5<'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ORFr7a'K  
airport tax 机场税 !>"INmz  
alcohol duty 酒精税 f@,hO5h(_|  
alienation 让与;让渡;转让 >TH-Q[  
alimony 生活费;赡养费 c +"O\j'  
All Ordinaries Index [AOI] 所有普通股指数 {VrAh*#h  
all risks 全险;综合险 Vj9`[1}1Z  
All Sales Record for Stock Market 《股票市场成交报告》 ~7eUt^SD;  
Allied Capital Resources Limited 新联财务有限公司 qHcY 2LV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q? gQ  
allocation letter 拨款信件 *NX*/(Q  
allocation of fund 分配款项;预留款项 *$*nY [/5  
allocation of profit 利润分配;溢利分配 iq[2H$  
allocation warrant 拨款令 o} bj!h]N  
allotment 分配;配股 #I*ht0++  
allotment notice 股份配售通知;配股通知 7csl1|U  
allotment of shares 股份分配 /3"e3{u y  
allowable 可获宽免;免税的 oIu,rjb  
allowable business loss 可扣除的营业亏损 o i,g  
allowable expenses 可扣税的支出 & Q|f*T  
allowance 免税额;津贴;备抵;准备金 _bvtJZ3i  
allowance for debts 债项的免税额 7Vof7Y <  
allowance for depreciation by wear and tear 耗损折旧免税额 @EH4N%fH  
allowance for funeral expenses 殡殓费的免税额 Z7k1fv:S^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~Krg8s!F&  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]h`E4B  
allowance to debtor 给债务人的津贴 .DM1Knj  
alteration of capital 资本更改 A~ %g"  
alternate trustee 候补受托人 :\ON+LQr  
amalgamation 合并 8B% O%*5`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^.><t+tM  
ambit of charges 征税范围;收费范围 ` Q!FMv6Y^  
amended valuation 经修订的估值 o@Cn_p^X  
American Commodities Exchange 美国商品交易所 ? ><   
American Express Bank Limited 美国运通银行 lD+y, ";  
American Stock Exchange 美国证券交易所 BGk<NEzH  
amortization 摊销 2EI m  
amount due from banks 存放银行同业的款项 7\|NYT4  
amount due from banks abroad 存放海外银行同业的款项 GoZJDE3  
amount due from holding companies 控股公司欠款 JUUF^/J  
amount due from local banks 存放本港银行同业的款项 Qnu&GBM  
amount due to banks 银行同业的存款 c]:J/'vc  
amount due to banks abroad 海外银行同业的存款 c^q O@%s  
amount due to holding companies 控股公司存款 VN55!l'OV  
amount due to local banks 本港银行同业的存款 rg]A_(3Bb  
amount due to outport banks 外埠银行同业的存款 II f >z_m  
amount for note issue 发行纸币的款额 ]#Z$jq{,  
amount of bond 担保契据的款额 Q& unA3  
amount of consideration 代价款额 bvxxE/?Ni  
amount of contribution 供款数额 _sD]Viqc  
amount of indebtedness 负债款额 3M>FU4Ug2  
amount of principal of the loan 贷款本金额 (B?xq1Q  
amount of rates chargeable 应征差饷数额 SieV%T0t1  
amount of share capital 股本额 13NS*%~7[  
amount of sums assured 承保款额 pC?1gc1G  
amount of variation 变动幅度 V'BZ=.=  
amount of vote 拨款数额 ^.$r1/U  
amount payable 应付款额 @kgpq  
amount receivable 应收款额 JOoLHZQ1v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .L 5T4)  
analysis 分析 D} <o<Dk  
ancillary risk 附属风险 crOtQ  
annual account 周年帐目;周年帐目报表;年度决算;年结 <@;xV_`X+  
annual accounting date 年结日期 dA!f v`,6-  
annual allowance 每年免税额;年积金;年度津贴;年津 ', xs Ugk  
annual balance 年度余额 }od7YL  
annual disposable income 每年可动用收入 Z ysUz  
annual estimates 周年预算 j]] ziz,E  
annual fee 年费 "Qm~;x2kB  
annual general meeting 周年大会 V IRv  
annual growth rate 年增率;每年增长率 oqU#I~ -  
annual long-term supplement 长期个案每年补助金 -|iA!w#31  
annual pensionable emolument 可供计算退休金的年薪 =S7C(;=4  
annual report 年报 'Q;?_,`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k=q%FlE  
annual return 周年报表;周年申报表;每年报税表格 `OpC-Z&  
Annual Return Rules 《周年报表规则》 ObHz+qRG  
annual review of consumer prices 每年消费物价回顾 = ,E(!Sp  
annual roll-forward basis 逐年延展方式 _xZb;PbFE  
annual salary 年薪 0kr& c;~  
annual statement 年度报表;年度决算表 w<^2h}5  
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 @'| 6lG  
annuitant 年金受益人 0:(dl@I)@  
annuity 年金 Vm%ux>}  
annuity contract 年金合约 kjYO0!C  
annuity on human life 人寿年金  ! 6i  
antecedent debt 先前的债项 tFP;CW!E  
ante-dated cheque 倒填日期支票 |$*9j""u  
anticipated expenditure 预期开支 /JY ph^3][  
anticipated net profit 预期纯利 ^eT>R,aB  
anticipated revenue 预期收入 ,Z\,IRn  
anti-inflation measure 反通货膨胀措施 4lo}-@j  
anti-inflationary stance 反通货膨胀立场 >j~70 ?  
apparent deficit 表面赤字 {]^%?]e  
apparent financial solvency 表面偿债能力 sT T455h)  
apparent partner 表面合伙人 {xb%P!o`  
application for personal assessment 个人入息课税申请书 [AOluS  
application of fund 资金应用 oDiv9 jm  
application to release as liquidator and to destruct the books of accounts and documents lNp:2P  
申请免除清盘人职务及毁灭帐簿与文件 a\j\eMC  
appointed actuary 委任精算师 V?=zuB?'  
appointed auditor 委任核数师;委任审计师 dCJR,},\f  
appointed trustee 委任的受托人 -<^Q2]PE;  
appointer 委任人 ve/6-J!5Y.  
apportioned pro rata 按比例分摊 aRb:.\ \zc  
apportionment 分配;分摊 vWfef~}~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tee3U%Y  
apportionment formula 分摊方程式 sf&K<C](  
apportionment of estate duty 遗产税的分摊 lNnbd?D8  
appraisal 估价;评估 (Y@|h%1W  
appreciable growth 可观增长 f(ec/0W  
appreciable impact 显着影响 F$.s6Hh.  
appreciable increase 可观增长 n'(n4qH2#s  
appreciation 增值;升值 2o7C2)YT$  
appreciation against other currencies 相对其他货币升值 U=?"j-wN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $">NW& i(  
appreciation tax 增值税 {qdhp_~^l  
appropriation 拨款;拨用;拨付 -VT?/=Y s  
appropriation account 拨款帐目 zpQ/E  
Appropriation Bill 拨款法案 +o70: UF%  
appropriation-in-aid system 补助拨款办法 *:\9 T#h  
approved assets 核准资产 `pS)q x.a  
approved basket stock 认可一篮子证券 YY>Uf1}*9  
approved budget 核准预算 #a>!U'1|  
approved charitable donation 认可慈善捐款 K`83C`w.  
approved charitable institution 认可慈善机构 P\4o4MF@K  
approved currency 核准货币;认可货币 TVh7h`Eg  
approved estimates 核准预算 7^e}|l  
approved estimates of expenditure 核准开支预算 <cc0phr  
approved overseas insurer 核准海外保险人 1OwkLy,P  
approved overseas trust company 核准海外信托公司 X#C7r@H  
approved pooled investment fund 核准汇集投资基金 e:D9;`C  
approved provident fund scheme 认可公积金计划 I }I/dh  
approved provision 核准拨款 jWm BUHCb  
approved redeemable share 核准可赎回股份 >$9yQ9&|  
approved regional stock 认可地区性证券 u5|e9(J  
approved retirement scheme 认可退休金计划 ^i k|l=  
approved subordinated loan 核准附属贷款 !oRm.c O  
arbitrage 套戥;套汇;套利 31\^9w__8  
arbitrageur 套戥者;套汇者 <^Nj~+G'  
arbitrary amount 临时款项 Kt7x'5  
arrangement 措施;安排;协定 $7 Uk;xV  
arrears 欠款 c|a|z}(/J  
arrears of pay 欠付薪酬 s+~Slgl  
arrears of revenue 逾期未收税款;逾期未收的帐项 -H;y_^2  
articles of association 组织章程;组织细则;组织章程细则 $ T_EsnN  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,H1~_|)<  
ascertainment of profit 确定利润 K1WoIv<Ym  
"Asia Clear" “亚洲结算系统” -k{R<L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 W5uI(rS<6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \<>%_y'/)h  
Asian Development Fund [ADF] 亚洲发展基金 a<36`#N  
Asian dollar bond 亚洲美元债券 }iloX#  
Asian dollar market 亚洲美元市场 *}&aK}h}I  
Asian dollar rate 亚洲美元利率 wLSYzz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NUtyUv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T+"y8#:  
asked price 沽盘;喊价;索价;卖方报价  n(1" 6  
assessable income 应评税入息 4!qDG+m  
assessable loss 应评税亏损 !r <|F  
assessable profit 应评税利润 _x{x#d;L3  
assessable value 应评税值 kl9z;(6p  
assessed profit 估定利润 0G 1o3[F  
assessed value 经评估价值 O waXG/z~  
assessment 评税;评定;估价;评税单 8hp]+k_y  
assessment number 评税编号;估价编号 .).<L`q  
assessment of additional tax 补加税评税 DV" ri  
assessment of performance 业绩评估;实绩评价 mm`3-F|  
Assessor 评税主任 ?O ?~|nI  
asset price bubbles 资产价格泡沫 QD~ `UJe>  
asset-backed securities 具资产保证的证券 c y$$}  
assets accretion 资产增值  :i$Z  
assets and liabilities 资产与负债 o7seGw<$X  
assets betterment statement 资产递增表;资产改进表 RJ44o>L4O  
assets lending 实物放款;有抵押贷款 RGLqn{<V  
assets of the company passing on the death 死者去世时转移的公司资产 [\yI<^_a  
assets pledged as security for liabilities 用作负债抵押的资产 =1qkoc~  
assets portfolio 资产投资组合 <H/H@xQ8G  
assets price 资产价格 Nb1lawC  
assets quality 资产质素 +pm8;&  
assets realization 资产变现 0]~n8mB>  
assets refinancing arrangement 资产再集资安排 ^D|c  
assets securitization 资产证券化 zL'n J  
assets situated outside Hong Kong 在香港以外地方的资产 0oMMJ6"i   
assets stripping 削减资产;拆卖资产 ;4IP7$3G  
assets value 资产值 HvTQycG  
assignee 承让人 0*/~9n-Vl  
assignment 转让;转让书;转让契 ;}qCIyuO]  
assignment of interest 权益转让 +h/$_5  
assignment of letters patent and trade mark 专利证书及商标转让 ijB,Q>TgO  
assignment of property 物业转让;物业转让书 x{}m)2[Y  
assignment right 转让权 o<4LL7$A!  
assignor 转让人 .R,8<4  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 OA0\b_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n6}1{\  
associate member 附属会员 Zn/ /u<D  
associated body corporate 相联法人团体 t}nRWo  
associated company 相联公司;联属公司 ;Z*RCuwg  
associated corporation 相联法团 d\f 5\Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;xc  
公认会计师公会〔英国〕 6eD[)_?]y  
Association of Futures Exchange Brokers 香港期货经纪协会 4$"Lf'sH6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;`+,gVrp  
association of underwriters 承保人组织 "e"`Or  
assumption of control 接管 Yy}aQF#M  
assurance 担保;保险;转易;转易书 k*Kq:$9"  
assurance of interest 权益的转易 T9^i#8-^  
at 19XX price 按一九XX年价格计算 N\?iU8w=  
at a discount 按赔价计算;按贴水价格计算;打折扣 )94R\f  
at a premium 按溢价计算;按升水价格计算 r%m2$vx#  
at call 通知付款;按通知 2i)y'+s  
at constant market price 按固定市价计算 i=4bY[y  
at constant price 按固定价格计算 QQ9Q[c  
at cost 按成本计算 rSk $]E]Z  
at current market price 按当时市价计算;按现时市价计算 JoYzC8/r  
at current price 按当时价格计算;按现时价格计算 (ni$wjq=z^  
at factor cost 按要素成本计算;按生产要素成本计算 slx^" BF^  
at money-of-the-day price 按付款当日价格计算 u=[oo @Rk`  
at or better 按指定或较佳价位〔买卖指令〕 (2(hl-- 'n  
at par 按面值计算;平价 h:;~)={"X  
at sight 见票即付 Ub$$wOsf  
at the close 按收市盘 h4#5j'RO  
at the opening 按开市盘 -*EJj>x  
attestation 见证;见证条款 1\p[mN  
at-the-money option 平价期权 N%a[Y  
attorney 受权人;受托代表人 lVdExR>H  
attornment 新拥有人承认书 QEPmuG  
attributable profit 可归属利润 C*9m `xh  
attributable share value 可归属股份价值 3,?y !  
Auckland Stock Exchange 奥克兰证券交易所 saV` -#  
auction 拍卖 /dqKFxB1  
auctioneer 拍卖商 vB p5&*  
audit 审计;核数 ?>_.~b ~  
Audit Commission 审计署 -|lnJg4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zM!*r~*k$  
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〕 Fmu R(f=  
audit review 帐目审查 <O WPG,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 J}x5Ko@  
audited account 审计帐目;经审计的帐目 |z~?"F6 Y<  
audited annual account 经审计的周年帐目 :97`IV%  
audited balance sheet 经审计的资产负债表 T2d pn%I  
auditor 核数师;核数主任;审计师 O6pjuhMx  
auditor's certificate 核数师证明书;审计师证明书 H{BjxZ~)  
auditor's report 核数师报告;审计师报告 t^'1Ebg  
Aussie bond 澳元债券 DM&"oa50  
austerity budget 紧缩预算 y^ :x2P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [{ pc1U-  
Australia All Ordinaries Index 澳洲所有普通股票指数 BK{8\/dg  
Australian Dollar [AUD] 澳元 ihnM`TpMJ  
Australian Options Market 澳大利亚期权市场 (_T&2%  
Australian Securities Commission 澳洲证券事务监察委员会 u-Vnmig9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r?Vob}'Pt]  
Australian Stock Exchange 澳大利亚证券交易所 dM') < lF  
Austrian Schilling [ATS] 奥地利先令 N%-nxbI\  
authentication 认证;鉴证 Rq*m x<HDX  
authority to purchase 委托购买证;委购书 qfu;X-$4  
authorization 认可;核准;授权;授权书 jmIP c3O0  
authorization by direction 指示授权 QNo}nl /N  
authorization by instruction 指令授权 <L-L}\-I"  
authorization by warrant 令状授权 P(4[<'H O  
authorization of unit trust 单位信托的认可 O ?4V($  
authorized agent 指定代理人 (xTHin$  
authorized capital 法定资本 vV|egmw01  
authorized clerk 出市员 }S&{ &gh  
authorized dealer 认可交易商 %vksN$^  
authorized financial institution 认可财务机构 j% nd  
authorized fund 认可基金 ~i \69q%  
authorized fund house 获授权的基金公司;认可基金公司 ^K"`k43{  
authorized institution 认可机构 ]?r8^LyZ4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i8{jMe!Sa  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5&>(|Y~I  
authorized insurer 获授权保险人;获认可承保人 0jXIx2y  
authorized investment 特准投资项目 Q6BW ax|  
authorized person 获授权人 -K0tK~%q  
authorized representative 获授权代表 ?`vb\K<5H;  
authorized share capital 法定股本 wFvilF V  
automated quotation system 自动报价系统 +k>v^sz  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  84{<]y  
自动交易系统〔香港期货交易所有限公司〕 C@[:}ZGMV  
automatic adjustment mechanism 自动调整机制 __9673y  
automatic adjustment system 自动调整系统 8,R]R=  
Automatic Clearing House 自动票据交换所 *w _j;  
automatic exchange rates accumulation system 自动化汇率累集系统 ,9rT|:N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1/i|  
automatic teller machine [ATM] 自动柜员机 K.%E=^~q  
autopay 自动转帐 :J"e{|g',  
available assets 可用资产 HCu1vjU(]  
available fiscal reserve 现存财政储备 UYPBKf]A9  
available profit 可用利润 MMf6QxYf  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \DHCf 4,  
average 平均;平均数;海损 =nsY[ s<  
average basic salary 平均基本薪金 >GcFk&x  
average consumer expenditure 平均消费开支;一般消费开支 )#Id 2b~  
average cost 平均成本 UJZa1p@L  
average cost of land production 增辟土地平均成本 'e&4#VLH^  
average daily turnover 平均每日成交额 FLWz7Rj  
average daily wage rate 平均每日工资率 n Au>i<  
average expenditure pattern 平均开支模式 Rl(b tr1w  
average growth rate 平均增长率 XBc+_=)$  
average net fixed assets 固定资产平均净值 }bHpFe  
average of relatives 相对价格平均数 \)v.dQ!  
average price 平均价格 8(A:XQN"h  
average propensity to consume 平均消费倾向;一般消费倾向 'Go'87+`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 r*g _  
average rate 平均率 &Ls0!dWC  
average revenue 平均收入;平均收益 RI`A<*>w  
average stock 平均库存;平均存货 }'{(rU  
average yearly rent 平均年租 |QY+vO7fxj  
avoidance of double taxation 避免双重课税 vhg4E80Kr  
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 O+yR+aXr'8  
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