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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: :])JaS^  
A share A股;甲类股份 obYn&\6  
abatement of tax 减税;减扣免税额 KK$ a;/  
ABN AMRO Bank N.V. 荷兰银行 [ t$AavU.  
above-the-line expenditure 线上项目支出;经常预算支出 4(8<w cL  
above-the-line receipt 线上项目收入;经常预算收入 FW5}oD( H  
ABSA Asia Limited 南非联合亚洲有限公司 yp?w3|`4;  
absolute change 绝对数值变更 hv{87`L'K(  
absolute expenditure 实际开支 9#fp_G;=  
absolute guideline figure 绝对准则数字 [,GU5,o  
absolute interest 绝对权益 b"&E,=L  
absolute order of discharge 绝对破产解除令 `[bJYZBc2  
absolute profit margin 绝对利润幅度 (Z 8,e  
absolute value 实值;绝对值 w49{-Pp[  
absolutely vested interest 绝对既得权益 /4-}k  
absorbed cost 已吸收成本;已分摊成本 k{{hZ/om  
absorption 吸收;分摊;合并 wn1, EhHt  
absorption rate 吸收率;摊配率;分摊率 *(p7NYf1  
ACB Finance Limited 亚洲商业财务有限公司 }+_9"YQ:  
acceptable form of reciprocity 合理的互惠条件 s,kU*kHn  
acceptable rate 适当利率;适当汇率 }\VX^{K j  
acceptance agreement 承兑协议 Vq U|kv  
acceptance for honour 参加承兑 *.3y2m,bZ  
acceptor 承兑人;接受人;受票人 ;.AV;C"  
acceptor for honour 参加承兑人 wsI5F&R,  
accident insurance 意外保险 ?CFoe$M  
Accident Insurance Association of Hong Kong 香港意外保险公会 tJz^DXqAc  
accident insurance scheme 意外保险计划 {!y<<u1  
accident year basis 意外年度基准 Tm\OYYyk  
accommodation 通融;贷款 "]UIz_^'`U  
accommodation bill 通融票据;空头票据 MISE C[/  
accommodation party 汇票代发人 AygvJeM_W  
account balance 帐户余额;帐户结余 $N dH*  
account book 帐簿 3u4:l  
account collected in advance 预收款项 VAg68 EbnF  
account current book 往来帐簿 *V-ds8AQ  
account of after-acquired property 事后取得的财产报告 `$M etQ  
account of defaulter 拖欠帐目 mV%h[~-  
account payable 应付帐款 WDvV LU`  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Pfk{=y  
account receivable 应收帐款 N"K\ick6J  
account receivable report 应收帐款报表 R~cIT:i  
account statement 结单;帐单;会计财务报表 p&uCp7]U  
account title 帐户名称;会计科目 d "B5==0I  
accountant's report 会计师报告 La]4/=a  
Accountant's Report Rules 会计师报告规则 z 7@ 'CJ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 hRLKb}  
Accounting Arrangements 《会计安排》 POY=zUQ'/  
accounting basis 会计基础 9':/Sab:7v  
accounting by Official Receiver 破产管理署署长呈交的帐目 oAaf)?8  
Accounting Circular 《会计通告》 99EX8  
accounting class 会计类别 :cb[M5c  
accounting date 记帐日期;会计结算日期 -aT=f9u  
accounting for money 款项核算 3r`<(%\  
Accounting Officer 会计主任 {>A 8g({i  
accounting period 会计报告期;会计期 k5C>_( A  
accounting policy 会计政策;会计方针 TGtyJ3x\   
accounting practice 会计惯例 #.b^E3#+  
accounting principle 会计准则 i j!*CTG  
accounting record 会计记录 }`#B f  
accounting report 会计报告 n{3| E3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L*v93;|s  
Accounting Society of China 中国会计学会 9[Y*k^.!  
accounting statement 会计报表 O[L\T  
accounting system 会计制度;会计系统 #]igB9Cf)w  
accounting transaction 会计事项;帐务交易 rCkYfTYI  
accounting treatment 会计处理 }.OxJ=M  
accounting year 会计年度 h>.9RX &  
accretion 增值;添加 o:4CI  
accrual 应计项目;应累算数目 &%}bRPUl  
accrual basis 应计制;权责发生制 wCC-Y kA  
accrual basis accounting 应计制会计;权责发生制会计 7Y)s#FJ  
accrue 应累算;应计 y6\ [1nZ  
accrued benefit 应累算利益 P$Ax c/H  
accrued charges 应计费用 FJW`$5?  
accrued cumulative preference share dividend 应累算的累积优先股股息 -h=c=P  
accrued expenses 应累算费用 ?f9$OLEB  
accrued interest payable 应付利息;应计未付利息 s 8Jj6V  
accrued interest receivable 应收利息;应计未收利息 y6bjJ}  
accrued right 累算权益 ti+pUlVrM  
accruing profit 应累算的利润 -;f+; M  
accumulated fiscal reserve 累积财政储备 uO6c3|Zjs  
accumulated profit 累积利润;滚存溢利 `TOX1cmw  
accumulated reserve 累积储备 |KTpK(6p  
accumulation of surplus income 累积收益盈余 nwhm[AaNs  
acquired assets 既得资产 FRc  |D  
acquisition 收购;购置;取得 y. T ct.  
acquisition cost 购置成本 > e;]mU`,  
acquisition expenses 购置费用 UUD\bWfn  
acquisition of 100% interest 收购全部股权 JTjzT2`A.  
acquisition of control 取得控制权 8.PXTOhVL  
acquisition of fixed assets 购置固定资产 Z5yt]-WN&  
acquisition of shell “买壳” T4l-sJ'|  
acquisition price 收购价 k-io$  
act of God 天灾 yB|]LYh  
acting partner 执事合伙人 +A&EKk%$ |  
active market 买卖活跃的市场;交投畅旺的市场;旺市 P&h/IBA_  
active partner 积极参与的合伙人 MwN1]d|6  
active trading 交投活跃 HK^a:BI  
actual circulation 实际流通 PMD,8]|  
actual cost 实际成本 X E!2Q7Q9  
actual expenditure 实际开支;实际支出 dy'X<o^?W  
actual income 实际入息;实际收入;实际收益 P"2Q&M_ /  
actual market 现货市场 .&Y,D-h}7|  
actual price 现货价;实际价格 p_A5C?&  
actual profit 实际利润 4{g:^?1=  
actual quotation 实盘;实际价位;实际报价 N"&$b_u[  
actual year basis 按实际年度计算 8xc8L1;  
actuals 实货 Hxj'38Y  
actuarial investigation 精算调查 O\3r%=TF  
actuarial principle 精算原则 ,.J<.#D3J  
actuarial report 精算师报告 }rFThI  
Actuarial Society of Hong Kong 香港精算学会 (R,NV3m?w  
actuarial valuation 精算师估值 A>H*`{}  
actuary 精算师 $>nkGb%Kp  
ad referendum agreement 暂定协议;有待覆核的协定 S.qk%NTTD  
ad valorem duty 从价税;按值征税 t*eleNYeS~  
ad valorem duty system 从价税制 O7! fI'R  
ad valorem fee 从价费 =%:JjgKc*t  
ad valorem tariff 从价关税 t%0r"bTi  
additional allowance 额外免税额 :v|r=#OI  
additional amount for unexpired risk 未过期风险的额外款额 ](]*]a4ss  
additional assessable profit 补加应评税利润 ;L#L Dk{Za  
additional assessment 补加评税 zojuH8  
additional commitment 额外承担 |2WxcW]U.%  
additional commitment vote 额外承担拨款 Q9Q!9B @  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z3LQl(  
additional dependent parent allowance 供养父母额外免税额 pg5@lC]J  
additional provision 额外拨款 bCH*8,Bmh  
additional stamp duty 附加印花税 F+lm[4n  
additional tax 补加税罚款;补加税款 ViCg|1c  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -lnTYxo+]^  
adjudged bankrupt 被裁定破产 Kc%tnVyGh:  
adjudicated bankrupt 裁定破产人 {vf+sf ^^q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 G~Sy&XJuq  
adjudication of bankruptcy 裁定破产;宣告破产  aOaF&6'j  
adjudication of insolvency 裁定无力偿还债务 N02zPC 8  
adjusted actual 经调整的实数;调整后的实数 %ZJ),9+  
adjusted current assets 经调整的流动资产;调整后的流动资产 mrhsKmH  
adjusted figure 经调整的数字;调整后的数额 2<p5_4"-U*  
adjusted liabilities 经调整的负债;调整后的负债 FSI]k:  
adjusted loss 经调整的亏损;调整后的亏损 ^yzo!`)fso  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 a*pXrp@  
adjusted profit 经调整的利润;调整后的利润 0+$hkd n  
adjusted surplus 经调整的盈余额;调整后的盈余额 2&zn^\%"  
adjusted value 经调整的价值;调整后的价值 & y#y>([~  
adjustment 调整;修订;理算〔保险〕 =1V>Vd?8.  
adjustment centre 调剂中心 -wPuml!hZ|  
adjustment lag 调整过程的时间差距;调整时差 S7@ZtFf  
adjustment mechanism 调整机制 GGFar\ EzW  
adjustment of loss 亏损调整 j+z'  
adjustment process 调整过程;调整程序 :Vu7,o  
adjustment range 调整幅度 R^mu%dw)(%  
administered exchange rate 受管制汇率 p~v2XdR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w0q?\qEX  
administration expenses 行政费用 KZ367&>b7  
administration fee 手续费;行政费 I{i:B  
administration in bankruptcy 破产管理 D5o+ 0R  
administration order 遗产管理令 03i?"MvNo  
administrator 管理人;遗产管理人 6Cop#kW#  
administrator of the estate 遗产管理人 n"K {uj))  
admission of debt 债项承认书 ; 'b!7sMO~  
admission of proof 接纳债权证明 hfl%r9o  
advance 放贷款项;垫付款项;预支款项;预付款项 5`OK-  
advance account 暂支帐目;预付款帐户 ;EE{ ~  
advance compensation 预付补偿金 hY4)W  
advance from shareholder 股东垫款 ]6?c8/M  
advance pending reimbursement 预支以待日后付还 [R@q]S/  
advanced economy 先进经济体系 x= vE&9_u  
advancement 预付;预付财产 ,qBnqi[  
advances warrant 垫款令 j SUAU}u!M  
advancing 贷出 PHe~{"|d?  
adverse balance 逆差 o O{|C&A  
adverse exchange 逆汇 -eSPoZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 H4,.H,PZ  
advice for collection 托收通知书 5~<a>>  
advice of drawing 提款通知书;汇票通知书 X r  
advice of payment 付款通知 Z L6~Eut  
Advisory Committee [Securities and Futures Commission] :N+K^gI)  
谘询委员会〔证券及期货事务监察委员会〕 u"Hd55"&  
Advisory Committee on Diversification 经济多元化谘询委员会 / y":/" h  
affidavit 誓章;遗产申报誓章 :$X4#k<  
affidavit of no receipt 述明无收款的誓章 A{{q'zb!  
affiliate 联号;联营公司;附属公司 q\z=z$VR  
affiliated company 附属公司;联号;联营公司 v4Fnh`{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Gdc ~Lh  
affordability 负担能力 &VZmP5Gv  
African Development Bank [AfDB] 非洲开发银行 !h`cXY~ w  
after-acquired property 事后取得的财产 _{Fdw  
after-hours dealing 市后交易 w<I5@)i|  
after-tax profit 税后盈利;税后利润;税后溢利 *`QdkVER  
agency agreement 代理协议 ~L4*b *W  
agency expenses 代理机构的开支 Qw{\sCH>  
agency fee 代理费 zBrWm_R5T  
Agency Law 《代理法》 %~8](]p  
agent 代理人;承销人 taD T;t  
agent of company 公司代理人 Jnu}{^~  
agent's fee 代理人费;经纪费 rSc,\upz  
aggregate 总计;总数;总体数字 a?xq*|?  
aggregate amount 总款额;总额 bH)8UQR%  
aggregate assets and liabilities 总体资产与负债 T9XW%/n  
aggregate at constant price 按固定价格计算的总体数字 J1u@A$4l?  
aggregate demand 总需求 f)ucC$1=  
aggregate gross position 总持仓量 ~ (l2%(3G  
aggregate limit 总限额 Y9I #Q  
aggregate of salaries tax 合计薪俸税 1o5Y9#7  
aggregate performance 总体表现;总体业绩 x1&b@u  
aggregate supply 总体供应 {W:)oh>  
aggregate surplus 总盈余 dl3LDB  
aggregate total 整体总额 ^8f|clw"  
aggregate value 总值;合计价值 edImrm1f  
aggregated basis 合计基准 99+/W*C  
aggregated net chargeable income 合计应课税入息实额 R; Gl{  
aggregation 合并计算;合计;总和 X-;Qorb^  
aggregation of incomes of husband and wife 夫妇入息合并计算 |=h)efo}  
aggregation of property 财产的总和 hsQrd%{f  
agio 差价;贴水 ;'WzfJ!q  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4E>/*F!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C^8)IN=$  
《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》 U d=gdsL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3 DO$^JJ.  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 1>*UbV<R;u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0[$Mo3c+'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rz%[o,s  
agreement for a settlement 授产协议 A aF5`  
agreement for assignment 转让协议 kgbr+Yw2X  
agreement for sale 售卖协议;买卖协议 YCLD!S/?  
agreement for sale and purchase 买卖协议 Z%HEn$t  
agreement for the payment of interest 支付利息协议 lJz?QI1  
agreement for the repayment of money 还款协议 "DcueU#!  
agreement of reinsurance 再保险协议 < 4EB|@E  
Agricultural Bank of China 中国农业银行 * F%ol;|Q  
air passenger departure tax 飞机乘客离境税 &:e}4/G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D0E"YEo\nv  
airport tax 机场税 6UzT]"LR;  
alcohol duty 酒精税 j O5:{%  
alienation 让与;让渡;转让 ym,Ot1  
alimony 生活费;赡养费 `Hp.%G(  
All Ordinaries Index [AOI] 所有普通股指数 l)!woOt  
all risks 全险;综合险 ^hYR5SX  
All Sales Record for Stock Market 《股票市场成交报告》 YK=#$,6  
Allied Capital Resources Limited 新联财务有限公司 65e Wu=T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;P0Y6v3  
allocation letter 拨款信件 ? /|@ #&  
allocation of fund 分配款项;预留款项 Zy+QA>d|  
allocation of profit 利润分配;溢利分配 g]PLW3  
allocation warrant 拨款令 fE7a]R EK  
allotment 分配;配股 JXy667_  
allotment notice 股份配售通知;配股通知 /K<GN7vN  
allotment of shares 股份分配 gkq RO19  
allowable 可获宽免;免税的 Xw}Y!;<IEu  
allowable business loss 可扣除的营业亏损 OS h mrz28  
allowable expenses 可扣税的支出 C4SD  
allowance 免税额;津贴;备抵;准备金 as\K(c9  
allowance for debts 债项的免税额 J ]l@ r  
allowance for depreciation by wear and tear 耗损折旧免税额 51;%\@=  
allowance for funeral expenses 殡殓费的免税额  [k&s!Qp  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 rEpKX  
allowance for repairs and outgoings 修葺及支出方面的免税额 vdFQf ^l  
allowance to debtor 给债务人的津贴 V.a]IkK'K  
alteration of capital 资本更改 4Z T  
alternate trustee 候补受托人 '14l )1g.  
amalgamation 合并 j C1^>D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4Uy>#IL  
ambit of charges 征税范围;收费范围 'N5r2JL[w  
amended valuation 经修订的估值 t=pkYq5t8  
American Commodities Exchange 美国商品交易所 [m+O0VK$  
American Express Bank Limited 美国运通银行 d(B;vL@R2V  
American Stock Exchange 美国证券交易所 \z2hXT@D  
amortization 摊销 u b>K^  
amount due from banks 存放银行同业的款项 H1b%:KRVK  
amount due from banks abroad 存放海外银行同业的款项 g2b4 ia!L  
amount due from holding companies 控股公司欠款 f}9`iN=k  
amount due from local banks 存放本港银行同业的款项 qD>Y}Z !  
amount due to banks 银行同业的存款 !CMVZf;u  
amount due to banks abroad 海外银行同业的存款 CbvL X="%  
amount due to holding companies 控股公司存款 BaHg c 4zI  
amount due to local banks 本港银行同业的存款 rM~IF+f0XD  
amount due to outport banks 外埠银行同业的存款 wqoN@d  
amount for note issue 发行纸币的款额 I:>d@e/;  
amount of bond 担保契据的款额 ]O(HZD%  
amount of consideration 代价款额 S?z j&X Y3  
amount of contribution 供款数额 q@"4Rbu6  
amount of indebtedness 负债款额 Kmf-l*7}  
amount of principal of the loan 贷款本金额 WxP4{T* <  
amount of rates chargeable 应征差饷数额 ="TOa"Zk  
amount of share capital 股本额 jw%FZ  
amount of sums assured 承保款额 >_% g8T'  
amount of variation 变动幅度 P9cI{RI  
amount of vote 拨款数额 *CD=cmdD*  
amount payable 应付款额 h|>n3-k|p  
amount receivable 应收款额 0c;"bA0>Sx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o!dkS/u-m  
analysis 分析 (L  
ancillary risk 附属风险 DmpJzH j|  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,`2xfVa-  
annual accounting date 年结日期 g$+O<a@n  
annual allowance 每年免税额;年积金;年度津贴;年津 c94PWPU  
annual balance 年度余额 `DY4d$!4  
annual disposable income 每年可动用收入 3&d+U)E  
annual estimates 周年预算 F^v{Jqc  
annual fee 年费 eOmxA<h  
annual general meeting 周年大会 W)P_t"'@L  
annual growth rate 年增率;每年增长率 #7:9XID /  
annual long-term supplement 长期个案每年补助金 <YNPhu~5  
annual pensionable emolument 可供计算退休金的年薪 o;-! ?uJ  
annual report 年报 2{tJ'3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L=Jk"qWV0  
annual return 周年报表;周年申报表;每年报税表格 dz.MH  
Annual Return Rules 《周年报表规则》 9- <V%eNX  
annual review of consumer prices 每年消费物价回顾 aj-uk(r  
annual roll-forward basis 逐年延展方式 v+2q R0,LM  
annual salary 年薪 Oes+na'^  
annual statement 年度报表;年度决算表 Oua/NF)  
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 SmEd'YD!J  
annuitant 年金受益人 sOHAW*+  
annuity 年金 QO^X7A"?X  
annuity contract 年金合约 -Z& {$J  
annuity on human life 人寿年金 BTQC1;;N  
antecedent debt 先前的债项 AhZ  
ante-dated cheque 倒填日期支票 #IJKMSGw?E  
anticipated expenditure 预期开支 J)& +y;.  
anticipated net profit 预期纯利 vK>^#b3  
anticipated revenue 预期收入 ] :#IZ0#  
anti-inflation measure 反通货膨胀措施 lGgKzi9VD  
anti-inflationary stance 反通货膨胀立场 c{P`oB8  
apparent deficit 表面赤字 Jg6[/7*m  
apparent financial solvency 表面偿债能力 l;FgX+)  
apparent partner 表面合伙人 R20GjWy=  
application for personal assessment 个人入息课税申请书 KD*4n'm!>  
application of fund 资金应用 r?>Hg+  
application to release as liquidator and to destruct the books of accounts and documents @g2L=XF  
申请免除清盘人职务及毁灭帐簿与文件 }u)G ERWO  
appointed actuary 委任精算师 *\+ 'tFT6  
appointed auditor 委任核数师;委任审计师 ;lt;]7  
appointed trustee 委任的受托人 %),O9*[9  
appointer 委任人 pjn%CR`;  
apportioned pro rata 按比例分摊 Mo=-P2)>lt  
apportionment 分配;分摊 srA~gzF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !{0!G  
apportionment formula 分摊方程式 z,P7b]KVe  
apportionment of estate duty 遗产税的分摊 O|m-k0n  
appraisal 估价;评估 dgD%I  
appreciable growth 可观增长 ';V+~pi  
appreciable impact 显着影响 3c6)  
appreciable increase 可观增长 VqU:`?#"a  
appreciation 增值;升值 fJV VW  
appreciation against other currencies 相对其他货币升值 u^[v{hv'H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c?Qg :yU  
appreciation tax 增值税 mMWNUkDq  
appropriation 拨款;拨用;拨付 73`UTXvWU  
appropriation account 拨款帐目 1mM52q.R4  
Appropriation Bill 拨款法案 |B.d7@{mM  
appropriation-in-aid system 补助拨款办法 #8|NZ6x,  
approved assets 核准资产 eci\Q,   
approved basket stock 认可一篮子证券 >>xV-1h:  
approved budget 核准预算 g?M69~G$:x  
approved charitable donation 认可慈善捐款 r!uAofIi_  
approved charitable institution 认可慈善机构 &|;!St]!M  
approved currency 核准货币;认可货币 GTe9@d  
approved estimates 核准预算 bV,R*C  
approved estimates of expenditure 核准开支预算 @/iLC6QF  
approved overseas insurer 核准海外保险人 ti% e.p0[  
approved overseas trust company 核准海外信托公司 Uij$ eBN  
approved pooled investment fund 核准汇集投资基金 K`<P^XJr  
approved provident fund scheme 认可公积金计划 GUX X|W[6  
approved provision 核准拨款 xFnMXh t  
approved redeemable share 核准可赎回股份 Yl=  |P`  
approved regional stock 认可地区性证券 y}`%I&]n  
approved retirement scheme 认可退休金计划 !7DS  
approved subordinated loan 核准附属贷款 nQ6'yd"  
arbitrage 套戥;套汇;套利 }@4*0_g"Aw  
arbitrageur 套戥者;套汇者 ?[">%^  
arbitrary amount 临时款项 5gEK$7Vp  
arrangement 措施;安排;协定 vX%gcs/@  
arrears 欠款 ZQ/5]]}3y  
arrears of pay 欠付薪酬 eL!6}y}W  
arrears of revenue 逾期未收税款;逾期未收的帐项 df\>-Hl  
articles of association 组织章程;组织细则;组织章程细则 9tQk/niMM5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z%=E/xT  
ascertainment of profit 确定利润 n]!H,Q1,T  
"Asia Clear" “亚洲结算系统” ~3 (>_r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ha 5\T'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ma~`&\xE  
Asian Development Fund [ADF] 亚洲发展基金 "$Q Gifb  
Asian dollar bond 亚洲美元债券 ~Sq >c3Wn  
Asian dollar market 亚洲美元市场 DK1)9<  
Asian dollar rate 亚洲美元利率 }OFk.6{{&v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CcQ|0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "k/@tX1:R  
asked price 沽盘;喊价;索价;卖方报价 VxoMK7'O=/  
assessable income 应评税入息 +\Q@7Lj  
assessable loss 应评税亏损 f*Bc`+G  
assessable profit 应评税利润 yvvR%]!.  
assessable value 应评税值 ER+[gT1CQ  
assessed profit 估定利润 uy~j$lrn  
assessed value 经评估价值 v\C+G[MV 7  
assessment 评税;评定;估价;评税单 N~(}?'y9S  
assessment number 评税编号;估价编号 g9JtWgu  
assessment of additional tax 补加税评税 fM{Vy])J  
assessment of performance 业绩评估;实绩评价 ?K"]XXsI  
Assessor 评税主任 tA.C"  
asset price bubbles 资产价格泡沫 R,lr&;a8  
asset-backed securities 具资产保证的证券 t!GY>u>`  
assets accretion 资产增值 k6\c^%x  
assets and liabilities 资产与负债  O(!'V~3  
assets betterment statement 资产递增表;资产改进表 ovp>"VuC  
assets lending 实物放款;有抵押贷款 ^ z;pP  
assets of the company passing on the death 死者去世时转移的公司资产 .v{ty  
assets pledged as security for liabilities 用作负债抵押的资产 u9Ro=#xt  
assets portfolio 资产投资组合 mx2 Jt1  
assets price 资产价格 B7;MY6h#  
assets quality 资产质素 " B1' K8  
assets realization 资产变现 [cq>QMW  
assets refinancing arrangement 资产再集资安排 W2^R$"U  
assets securitization 资产证券化 "cx" d:  
assets situated outside Hong Kong 在香港以外地方的资产 m" Gr pE3  
assets stripping 削减资产;拆卖资产 :&MiO3#+  
assets value 资产值 04:Dbt~=?p  
assignee 承让人 *KAuyJr  
assignment 转让;转让书;转让契 rxA<\h,A  
assignment of interest 权益转让 P^UcpU,  
assignment of letters patent and trade mark 专利证书及商标转让 7w|s8B  
assignment of property 物业转让;物业转让书 #<{MtK_  
assignment right 转让权 p[Es4S}N  
assignor 转让人 r|+Zni]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 R.@GLx_zpQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n)yqb  
associate member 附属会员 Uka 4iya  
associated body corporate 相联法人团体 Qi M>59[  
associated company 相联公司;联属公司 81&!!qhfS  
associated corporation 相联法团 i2DR}%U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )? xg=o/?  
公认会计师公会〔英国〕  I g`#U~  
Association of Futures Exchange Brokers 香港期货经纪协会 -zt\we qA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |d$aIS O`  
association of underwriters 承保人组织 P+xZaf H  
assumption of control 接管 iBQftq7  
assurance 担保;保险;转易;转易书 K^+B"  
assurance of interest 权益的转易 Q5ux**(Wr  
at 19XX price 按一九XX年价格计算 (@ Bw@9  
at a discount 按赔价计算;按贴水价格计算;打折扣 9Bn dbS i  
at a premium 按溢价计算;按升水价格计算 7">.{ @S  
at call 通知付款;按通知 x =k$^V~  
at constant market price 按固定市价计算 =g ]C9'I3  
at constant price 按固定价格计算 QnqX/vnR  
at cost 按成本计算 ,=FYf|Z  
at current market price 按当时市价计算;按现时市价计算 %2.T1X%!  
at current price 按当时价格计算;按现时价格计算 H={,zZ11{  
at factor cost 按要素成本计算;按生产要素成本计算 r?$\`,;  
at money-of-the-day price 按付款当日价格计算 &nq[Vy0kO4  
at or better 按指定或较佳价位〔买卖指令〕 "F^EfpcJ{9  
at par 按面值计算;平价 S $Wd}2>  
at sight 见票即付 <mxUgU  
at the close 按收市盘 Ur@3_F  
at the opening 按开市盘 =o {`vv  
attestation 见证;见证条款 G} p~VLf  
at-the-money option 平价期权 C/XOI >  
attorney 受权人;受托代表人 pT <H&  
attornment 新拥有人承认书 <NUZPX29  
attributable profit 可归属利润 U!h!z`RU54  
attributable share value 可归属股份价值 5g=" #  
Auckland Stock Exchange 奥克兰证券交易所 ],LOkAX  
auction 拍卖 2:]Sy4K{  
auctioneer 拍卖商 ^0 t`EZ$  
audit 审计;核数 m$kmoY/  
Audit Commission 审计署 x?k6ek  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q+ .=f.+Z  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 <rkF2-K,  
audit review 帐目审查 >U17BGJ.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D^pAf/ek@i  
audited account 审计帐目;经审计的帐目 |:AjQ&PM)  
audited annual account 经审计的周年帐目 T@L^RaPX  
audited balance sheet 经审计的资产负债表 @`T6\ 1  
auditor 核数师;核数主任;审计师 B::vOg77  
auditor's certificate 核数师证明书;审计师证明书 !"wIb.j }0  
auditor's report 核数师报告;审计师报告 QRRZMdEGs[  
Aussie bond 澳元债券 Ruf*aF(  
austerity budget 紧缩预算 pG (8VteH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vO\CPb %/  
Australia All Ordinaries Index 澳洲所有普通股票指数 giPyo"SD  
Australian Dollar [AUD] 澳元 V; ChrmE  
Australian Options Market 澳大利亚期权市场 :%0Z  
Australian Securities Commission 澳洲证券事务监察委员会 U_:/>8})d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R\X J  
Australian Stock Exchange 澳大利亚证券交易所 9O|m# &wa]  
Austrian Schilling [ATS] 奥地利先令 @? t)UE  
authentication 认证;鉴证 iaMZ37  
authority to purchase 委托购买证;委购书 g3y44G CV  
authorization 认可;核准;授权;授权书 (* p |Kzu  
authorization by direction 指示授权 hfY2pG9N  
authorization by instruction 指令授权 ! _QU-  
authorization by warrant 令状授权 6K,AQ.=V2  
authorization of unit trust 单位信托的认可 )t|M)zJ  
authorized agent 指定代理人 _H-Lt{k  
authorized capital 法定资本 :5dq<>~  
authorized clerk 出市员 7 `|- K  
authorized dealer 认可交易商 a+Z/=YUR  
authorized financial institution 认可财务机构 "Aynt_a.  
authorized fund 认可基金 m$U2|5un&  
authorized fund house 获授权的基金公司;认可基金公司 y+c+/L8  
authorized institution 认可机构 F: \CDM=lS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >BiJ/[9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S-im o  
authorized insurer 获授权保险人;获认可承保人 XX+4X*(o  
authorized investment 特准投资项目 i# QI}r  
authorized person 获授权人 $:>K-4X\}  
authorized representative 获授权代表 ZN. #g_  
authorized share capital 法定股本 (u~@@d"  
automated quotation system 自动报价系统 Cjw|.c`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1v`*%95  
自动交易系统〔香港期货交易所有限公司〕 ?@tp1?)  
automatic adjustment mechanism 自动调整机制 V-VR+Ndz  
automatic adjustment system 自动调整系统 QqRL>.)W  
Automatic Clearing House 自动票据交换所 W&* 0F~  
automatic exchange rates accumulation system 自动化汇率累集系统 ZM\Z2L]n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 WzF/wzR  
automatic teller machine [ATM] 自动柜员机 iZ&CE5+  
autopay 自动转帐 %kF6y_h`  
available assets 可用资产 \h:$q E7  
available fiscal reserve 现存财政储备 UF?qL1w  
available profit 可用利润 m'Ran3rp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Ug/b;( dJ'  
average 平均;平均数;海损 qg|SBQ?6  
average basic salary 平均基本薪金 zh7NXTzyf  
average consumer expenditure 平均消费开支;一般消费开支 Ty7x jIs  
average cost 平均成本 ^W;\faG  
average cost of land production 增辟土地平均成本 _/hWzj=q  
average daily turnover 平均每日成交额 W<\KRF$S;  
average daily wage rate 平均每日工资率 Fvg>>HVu  
average expenditure pattern 平均开支模式 ,XR1N$LN8_  
average growth rate 平均增长率 3~Ah8,  
average net fixed assets 固定资产平均净值 [V =O$X_  
average of relatives 相对价格平均数 p?ICZg:  
average price 平均价格 xse8fGs  
average propensity to consume 平均消费倾向;一般消费倾向 8^kw  
average propensity to save 平均储蓄倾向;一般储蓄倾向 dtJ?J<m}  
average rate 平均率 "1Vuf<?C  
average revenue 平均收入;平均收益 g%Eb{~v  
average stock 平均库存;平均存货 0ZTT^2R  
average yearly rent 平均年租 y%f'7YZ4  
avoidance of double taxation 避免双重课税 T$!. :v  
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 Kx7s d i  
`bNY[Gv>)  
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