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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: DD2adu^  
A share A股;甲类股份 a4%`"  
abatement of tax 减税;减扣免税额 mRwXN*Izw  
ABN AMRO Bank N.V. 荷兰银行 sjSi;S4  
above-the-line expenditure 线上项目支出;经常预算支出 ]t*33  
above-the-line receipt 线上项目收入;经常预算收入 :b"= KQ  
ABSA Asia Limited 南非联合亚洲有限公司 |drf"lX<{  
absolute change 绝对数值变更 R'Sa?6xS4  
absolute expenditure 实际开支 R_maNfS]Z  
absolute guideline figure 绝对准则数字 <[bQo&B2 E  
absolute interest 绝对权益 JK[T]|G  
absolute order of discharge 绝对破产解除令 pV8[l)J  
absolute profit margin 绝对利润幅度 }(m1ql  
absolute value 实值;绝对值 4/b(Y4$,[r  
absolutely vested interest 绝对既得权益 ,cLH*@  
absorbed cost 已吸收成本;已分摊成本 g&Z"_7L~  
absorption 吸收;分摊;合并 N A8 sN  
absorption rate 吸收率;摊配率;分摊率 S3ErH,XB.  
ACB Finance Limited 亚洲商业财务有限公司 `a-Bji?  
acceptable form of reciprocity 合理的互惠条件 %z30=?VL  
acceptable rate 适当利率;适当汇率 P%iP:16  
acceptance agreement 承兑协议 :*=Ns[Y  
acceptance for honour 参加承兑 iM8sX B  
acceptor 承兑人;接受人;受票人 Hyf"iYv+  
acceptor for honour 参加承兑人 3b e6p  
accident insurance 意外保险 RZ*<n$#6  
Accident Insurance Association of Hong Kong 香港意外保险公会 #?_#!T|  
accident insurance scheme 意外保险计划 nQ|GqU\oA  
accident year basis 意外年度基准 $Tfm/=e  
accommodation 通融;贷款 >Dxe>Q'df  
accommodation bill 通融票据;空头票据 87pnSj/X"  
accommodation party 汇票代发人 'gYg~=  
account balance 帐户余额;帐户结余 z23#G>I&  
account book 帐簿 46ILs1T6  
account collected in advance 预收款项 ;"D~W#0-v  
account current book 往来帐簿 >8%M*-=p  
account of after-acquired property 事后取得的财产报告 Ha?G=X  
account of defaulter 拖欠帐目 lHcA j{6  
account payable 应付帐款 C(}^fJ6r  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 WX LK89ev\  
account receivable 应收帐款 E!uJ6\  
account receivable report 应收帐款报表 emA.{cVr!  
account statement 结单;帐单;会计财务报表 k j-=xhJ{=  
account title 帐户名称;会计科目 Mw+v"l&mU  
accountant's report 会计师报告 _FT6]I0  
Accountant's Report Rules 会计师报告规则 >d#3|;RY  
accounting and auditing procedure 会计与审计程序;会计与核数程序 pKq]X}[^c  
Accounting Arrangements 《会计安排》 axtb<5&  
accounting basis 会计基础 B4IBuS  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,'u*ZB;  
Accounting Circular 《会计通告》 W-1sU g[AN  
accounting class 会计类别 ubi~%  
accounting date 记帐日期;会计结算日期 5 5^tfu   
accounting for money 款项核算 W8y$ Ve8m  
Accounting Officer 会计主任 GtC7^ Z&E  
accounting period 会计报告期;会计期 =)(0.E  
accounting policy 会计政策;会计方针 6s5yyy=L%~  
accounting practice 会计惯例 +^Fp&K+^  
accounting principle 会计准则 X PA 0m  
accounting record 会计记录 ;>8kPG  
accounting report 会计报告 vmLpm xS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fa4=h;>a+  
Accounting Society of China 中国会计学会 5} G:D  
accounting statement 会计报表 yWNOG 2qAP  
accounting system 会计制度;会计系统 &f"T,4Oh  
accounting transaction 会计事项;帐务交易 7|Xe&o<n  
accounting treatment 会计处理 ~}K{e  
accounting year 会计年度 oXdel Ju?  
accretion 增值;添加 =MxpH+spI  
accrual 应计项目;应累算数目 j|mv+O  
accrual basis 应计制;权责发生制 !3@{U@*Z]  
accrual basis accounting 应计制会计;权责发生制会计 v$;@0t:;#  
accrue 应累算;应计 Je 31".  
accrued benefit 应累算利益 Od-Ax+Hp  
accrued charges 应计费用 W tVf wC_  
accrued cumulative preference share dividend 应累算的累积优先股股息 fgmSgG"b  
accrued expenses 应累算费用 Dm^l?Z  
accrued interest payable 应付利息;应计未付利息 #~S>K3(  
accrued interest receivable 应收利息;应计未收利息 6Kp}_^|z  
accrued right 累算权益 @`S.@^%7fO  
accruing profit 应累算的利润 TtZ}"MPZ  
accumulated fiscal reserve 累积财政储备 $R?@L  
accumulated profit 累积利润;滚存溢利 Ik Qe~;Y  
accumulated reserve 累积储备 _$5@uL{n"^  
accumulation of surplus income 累积收益盈余 `w+1C&>^[  
acquired assets 既得资产 J0sGvj{  
acquisition 收购;购置;取得 YQYX,b  
acquisition cost 购置成本 %A) 538F  
acquisition expenses 购置费用 "W5rx8a  
acquisition of 100% interest 收购全部股权 #3+~.,X9  
acquisition of control 取得控制权 0p `")/  
acquisition of fixed assets 购置固定资产 ke\[wa_!6b  
acquisition of shell “买壳” W+\?~L.  
acquisition price 收购价 `c9'0*-  
act of God 天灾 M$H`^Pv  
acting partner 执事合伙人 AuXs B  
active market 买卖活跃的市场;交投畅旺的市场;旺市 jM@?<1  
active partner 积极参与的合伙人 V'I T1~  
active trading 交投活跃 !3V{2-y$-  
actual circulation 实际流通 )b0];&hw]  
actual cost 实际成本 7h`^N5H.q  
actual expenditure 实际开支;实际支出 '60//"9>k/  
actual income 实际入息;实际收入;实际收益 `;cz;"  
actual market 现货市场 :3O5ET'1  
actual price 现货价;实际价格 KUFz:&wK  
actual profit 实际利润 G|*G9nQ  
actual quotation 实盘;实际价位;实际报价 7&foEJ3q  
actual year basis 按实际年度计算 xNIGO/uI~  
actuals 实货 #A )Ab%r8"  
actuarial investigation 精算调查 @Z q[e   
actuarial principle 精算原则 G\ex^&M  
actuarial report 精算师报告 x[x(y{&~  
Actuarial Society of Hong Kong 香港精算学会 u{Ak:0G7  
actuarial valuation 精算师估值 l `R KqT+  
actuary 精算师 /NU103F yt  
ad referendum agreement 暂定协议;有待覆核的协定 ke]Yfwk  
ad valorem duty 从价税;按值征税 G?ig1PB"#  
ad valorem duty system 从价税制 {m[Wyb(  
ad valorem fee 从价费 n}q$f|4!  
ad valorem tariff 从价关税 AG>\aV"b  
additional allowance 额外免税额 o0mJy'  
additional amount for unexpired risk 未过期风险的额外款额 yLqF ,pvO  
additional assessable profit 补加应评税利润 ?oKL &I@  
additional assessment 补加评税 R5kH0{zM  
additional commitment 额外承担 2M&$Wuu.q  
additional commitment vote 额外承担拨款 95L yYg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \0&SI1Yp  
additional dependent parent allowance 供养父母额外免税额 ?4[NNL  
additional provision 额外拨款 V{ |[oIp  
additional stamp duty 附加印花税 o(fyd)t  
additional tax 补加税罚款;补加税款 fEwifSp.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 =$&&[&  
adjudged bankrupt 被裁定破产 qrE0H  
adjudicated bankrupt 裁定破产人 !i Jipe5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )4m_A p\  
adjudication of bankruptcy 裁定破产;宣告破产 d.AC%&W  
adjudication of insolvency 裁定无力偿还债务 esI'"hVJ  
adjusted actual 经调整的实数;调整后的实数 Ww`&i  
adjusted current assets 经调整的流动资产;调整后的流动资产 <u0,Fp  
adjusted figure 经调整的数字;调整后的数额 eGvOA\y:  
adjusted liabilities 经调整的负债;调整后的负债 :tbd,Uo  
adjusted loss 经调整的亏损;调整后的亏损 2(+P[(N1,  
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 r6 }_H?j  
adjusted profit 经调整的利润;调整后的利润 h.}u?{  
adjusted surplus 经调整的盈余额;调整后的盈余额 (w$'o*z;(  
adjusted value 经调整的价值;调整后的价值 ;==j|/ERe  
adjustment 调整;修订;理算〔保险〕 cmDT +$s  
adjustment centre 调剂中心 +`}o,z/^  
adjustment lag 调整过程的时间差距;调整时差 N2FbrfNFa  
adjustment mechanism 调整机制 ;s_"{f`Y6  
adjustment of loss 亏损调整 !8/gL  
adjustment process 调整过程;调整程序 6$RpV'xz  
adjustment range 调整幅度 &F6C  
administered exchange rate 受管制汇率 K*+6`z#fMF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0OWL  
administration expenses 行政费用 Hi8Y6|y$D  
administration fee 手续费;行政费 vyU!+mlc  
administration in bankruptcy 破产管理 o;J;k_[MX  
administration order 遗产管理令 y-a|Lu*  
administrator 管理人;遗产管理人 E1(1E?}!  
administrator of the estate 遗产管理人 ^P$7A]!  
admission of debt 债项承认书 FYl3c   
admission of proof 接纳债权证明 B^q<2S;  
advance 放贷款项;垫付款项;预支款项;预付款项 Z@M6!;y#  
advance account 暂支帐目;预付款帐户 \fi}Q\|C  
advance compensation 预付补偿金 <5IQc[3]aP  
advance from shareholder 股东垫款 (Ilsk{aB;A  
advance pending reimbursement 预支以待日后付还 0*yJ %  
advanced economy 先进经济体系 [h-norB((  
advancement 预付;预付财产 {y-`QS  
advances warrant 垫款令 (p,}'I#i*  
advancing 贷出 #pA[k -  
adverse balance 逆差 #>[wD#XJV  
adverse exchange 逆汇 A3q*$.[  
advertisement addressed to shareholders 在报章刊登的致股东通告 C}Qt "-%  
advice for collection 托收通知书 (STx$cya  
advice of drawing 提款通知书;汇票通知书 -nR\,+N  
advice of payment 付款通知 28UVDG1?  
Advisory Committee [Securities and Futures Commission] A*i_|]Q  
谘询委员会〔证券及期货事务监察委员会〕 sE9Ckc5  
Advisory Committee on Diversification 经济多元化谘询委员会 *eGM7o*\X  
affidavit 誓章;遗产申报誓章 zP nC=h|g  
affidavit of no receipt 述明无收款的誓章 h(N=V|0  
affiliate 联号;联营公司;附属公司 %5Rq1$D  
affiliated company 附属公司;联号;联营公司 GOVAb'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ti9}*8  
affordability 负担能力 ;_tO+xL&  
African Development Bank [AfDB] 非洲开发银行 ,8##OB(  
after-acquired property 事后取得的财产 w2zp#;d  
after-hours dealing 市后交易 hW' HT  
after-tax profit 税后盈利;税后利润;税后溢利 %\I.DEYH  
agency agreement 代理协议 mx}E$b$<CY  
agency expenses 代理机构的开支 6Xa.0(h  
agency fee 代理费 ^73=7PZ  
Agency Law 《代理法》 ~:Mm<*lL%  
agent 代理人;承销人 }N,>A-P  
agent of company 公司代理人 e{!vNJ0`  
agent's fee 代理人费;经纪费 H(> M   
aggregate 总计;总数;总体数字 (oYW]c}G,  
aggregate amount 总款额;总额 .@k*p>K  
aggregate assets and liabilities 总体资产与负债 KyLp?!|>  
aggregate at constant price 按固定价格计算的总体数字 MZ~.(&  
aggregate demand 总需求 Pfan7fq+  
aggregate gross position 总持仓量 TB#N k5  
aggregate limit 总限额 zH=hI Vc  
aggregate of salaries tax 合计薪俸税 Dl A Z"C  
aggregate performance 总体表现;总体业绩 #ZTLrq5b  
aggregate supply 总体供应 K\^&+7&zVg  
aggregate surplus 总盈余 t.U{Bu P  
aggregate total 整体总额 Pz`hX$  
aggregate value 总值;合计价值 \]8i}E1  
aggregated basis 合计基准 hk;bk?:m  
aggregated net chargeable income 合计应课税入息实额 *h:kmT  
aggregation 合并计算;合计;总和 zYr z08PJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 UH20n{_:  
aggregation of property 财产的总和 Ub)M*Cq0(o  
agio 差价;贴水  yekRwo|  
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》 ]>8)|]O6n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dtTlIhh1V  
《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》 ~6d5zI4\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment plXG[1;&G  
《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》 jONjt(&N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c[5@ \j\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'vlrc[|/  
agreement for a settlement 授产协议 q[c Etp28h  
agreement for assignment 转让协议 5-w:c>  
agreement for sale 售卖协议;买卖协议 9h&yuS'Yj  
agreement for sale and purchase 买卖协议 NvHN -^2  
agreement for the payment of interest 支付利息协议 X9~p4ys9{  
agreement for the repayment of money 还款协议 {^m5#f 0"  
agreement of reinsurance 再保险协议 P(;Mb{  
Agricultural Bank of China 中国农业银行 ]o*$h$?s  
air passenger departure tax 飞机乘客离境税 )4ncutb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O<X )p`,`  
airport tax 机场税 38wq (  
alcohol duty 酒精税 sX'nn   
alienation 让与;让渡;转让 *#h;c1aP  
alimony 生活费;赡养费 ]^ 'ZiyJX  
All Ordinaries Index [AOI] 所有普通股指数 Q52 bh'cuU  
all risks 全险;综合险 kzi|$Gs<  
All Sales Record for Stock Market 《股票市场成交报告》 zlkWU  
Allied Capital Resources Limited 新联财务有限公司 @L8;VSI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z4@y?f v7s  
allocation letter 拨款信件 "L@g3g?|`  
allocation of fund 分配款项;预留款项 =4>@8=JA  
allocation of profit 利润分配;溢利分配 OX3Xy7  
allocation warrant 拨款令 %?dE{ir  
allotment 分配;配股 e5OVq ,  
allotment notice 股份配售通知;配股通知 {US>)I  
allotment of shares 股份分配 dz,+tR~  
allowable 可获宽免;免税的 jw4TLc7p  
allowable business loss 可扣除的营业亏损 OjATSmZ@@  
allowable expenses 可扣税的支出 FmI;lVF0j  
allowance 免税额;津贴;备抵;准备金 <kbnu7?a*  
allowance for debts 债项的免税额 q+%!<]7X  
allowance for depreciation by wear and tear 耗损折旧免税额 UkfA}b^@v  
allowance for funeral expenses 殡殓费的免税额 b1)\Zi  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v, 0<9!'v  
allowance for repairs and outgoings 修葺及支出方面的免税额 7d9Z/J@>  
allowance to debtor 给债务人的津贴 /7vE>mSY  
alteration of capital 资本更改 0WXVc  
alternate trustee 候补受托人 **HrWM%?8o  
amalgamation 合并 !NA`g7'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6t$N78U  
ambit of charges 征税范围;收费范围 uO"8aD`W  
amended valuation 经修订的估值 BS.=  
American Commodities Exchange 美国商品交易所 C P&o%Uc*  
American Express Bank Limited 美国运通银行 K?YEoz'y[  
American Stock Exchange 美国证券交易所 {aIZFe}B  
amortization 摊销 dEET}s\  
amount due from banks 存放银行同业的款项 y@ .b 4  
amount due from banks abroad 存放海外银行同业的款项 FfSI n3  
amount due from holding companies 控股公司欠款 a7*COh  
amount due from local banks 存放本港银行同业的款项 Z@oKz:U  
amount due to banks 银行同业的存款 BA*&N>a  
amount due to banks abroad 海外银行同业的存款 z Lw(@&  
amount due to holding companies 控股公司存款 8!4[#y<  
amount due to local banks 本港银行同业的存款 u\3ZIb  
amount due to outport banks 外埠银行同业的存款 pN+I]NgQ  
amount for note issue 发行纸币的款额 >~wu3q  
amount of bond 担保契据的款额 -( Kh.h  
amount of consideration 代价款额 KBj@V6Q  
amount of contribution 供款数额 ~'{VaYk]v  
amount of indebtedness 负债款额 SwJHgZ&  
amount of principal of the loan 贷款本金额 r\RFDj  
amount of rates chargeable 应征差饷数额 hXTYTbTX  
amount of share capital 股本额 Q@Dkl F  
amount of sums assured 承保款额 niAZ$w  
amount of variation 变动幅度 WKOI\  
amount of vote 拨款数额 c/RT0xql*  
amount payable 应付款额 RNe9h lr  
amount receivable 应收款额 Gym#b{#":  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZQ|gt*  
analysis 分析 t%HI1eO7h  
ancillary risk 附属风险 z L8J`W  
annual account 周年帐目;周年帐目报表;年度决算;年结 h[y*CzG  
annual accounting date 年结日期 !mae^A1  
annual allowance 每年免税额;年积金;年度津贴;年津 B,MQ.|s[  
annual balance 年度余额 P eHW[\)  
annual disposable income 每年可动用收入 C (U  
annual estimates 周年预算 `GS cRhbh  
annual fee 年费 q#m!/wod  
annual general meeting 周年大会 :mn(0 R~  
annual growth rate 年增率;每年增长率 "u5KbJW  
annual long-term supplement 长期个案每年补助金 PY\W  
annual pensionable emolument 可供计算退休金的年薪 F {/>u(@3  
annual report 年报 !G[f[u4Zg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *?p ^6vO  
annual return 周年报表;周年申报表;每年报税表格 Cy6%S).c  
Annual Return Rules 《周年报表规则》 Lz?*B$h  
annual review of consumer prices 每年消费物价回顾 bw0 20@O*  
annual roll-forward basis 逐年延展方式 7?,7TR2Ny  
annual salary 年薪 (H2ylMpQt  
annual statement 年度报表;年度决算表 GI?PGAT  
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 Eo Ko   
annuitant 年金受益人 YQx?* gZS  
annuity 年金 1]Lhk?4t  
annuity contract 年金合约 BPh".RJ  
annuity on human life 人寿年金 HM 90Sb  
antecedent debt 先前的债项 ~;!BDLMC6  
ante-dated cheque 倒填日期支票 V07VwVD  
anticipated expenditure 预期开支 @"0uM?_)-  
anticipated net profit 预期纯利 #)FDl70S8  
anticipated revenue 预期收入 .Nk}Z9L]k  
anti-inflation measure 反通货膨胀措施 Ej{+U  
anti-inflationary stance 反通货膨胀立场 !. p  
apparent deficit 表面赤字 hAlPl<BO#V  
apparent financial solvency 表面偿债能力 @]E]W#xAn  
apparent partner 表面合伙人 W w^7^q&  
application for personal assessment 个人入息课税申请书 aU4R+.M7@  
application of fund 资金应用 }\DAg'e)  
application to release as liquidator and to destruct the books of accounts and documents ,!r@9T  
申请免除清盘人职务及毁灭帐簿与文件 *|^,DGfQ6  
appointed actuary 委任精算师 :q(D(mK  
appointed auditor 委任核数师;委任审计师 Ca X^)  
appointed trustee 委任的受托人 'V1!&Q6  
appointer 委任人 JBvk)ogM  
apportioned pro rata 按比例分摊 >T`zh^+5W  
apportionment 分配;分摊 ygMd$0:MN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }#&~w 0P  
apportionment formula 分摊方程式 #s*k| j}  
apportionment of estate duty 遗产税的分摊 }iMXXXBOT  
appraisal 估价;评估 El{r$-}  
appreciable growth 可观增长 *q}FV2  
appreciable impact 显着影响 gt~9"I  
appreciable increase 可观增长 LNaeB(z"  
appreciation 增值;升值 C0gfJ~M )  
appreciation against other currencies 相对其他货币升值 KM5jl9Vv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y2GQN:X  
appreciation tax 增值税 (X*'y*:  
appropriation 拨款;拨用;拨付 R08&cd#$  
appropriation account 拨款帐目 /q T E  
Appropriation Bill 拨款法案 b-2pzcK{#  
appropriation-in-aid system 补助拨款办法 hr%U>U9F  
approved assets 核准资产 )sRN!~  
approved basket stock 认可一篮子证券 (v]P<3%  
approved budget 核准预算 U&`6&$]  
approved charitable donation 认可慈善捐款 v: giZxR  
approved charitable institution 认可慈善机构 !;TR2Zcn  
approved currency 核准货币;认可货币 zaH 5 Km_j  
approved estimates 核准预算 J9NsHr:A[  
approved estimates of expenditure 核准开支预算 ' J2ewW5  
approved overseas insurer 核准海外保险人 o1Ne+Jt  
approved overseas trust company 核准海外信托公司 ,tau9>!  
approved pooled investment fund 核准汇集投资基金 ix:2Z-  
approved provident fund scheme 认可公积金计划 ES^NBI j5P  
approved provision 核准拨款 E N)YoVk  
approved redeemable share 核准可赎回股份 KuIkul9^%  
approved regional stock 认可地区性证券 E2h(w_l  
approved retirement scheme 认可退休金计划 y2U/$%B)G  
approved subordinated loan 核准附属贷款 : 2_ 0L  
arbitrage 套戥;套汇;套利 y:~eU  
arbitrageur 套戥者;套汇者 ,|6Y\L  
arbitrary amount 临时款项 S>.q 5  
arrangement 措施;安排;协定 UVz=QEuYb  
arrears 欠款 P`7ojXy  
arrears of pay 欠付薪酬 uijq@yo8-  
arrears of revenue 逾期未收税款;逾期未收的帐项 LFl2uV"  
articles of association 组织章程;组织细则;组织章程细则 BQ).`f";d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :sU!PF[<  
ascertainment of profit 确定利润 d:A\<F  
"Asia Clear" “亚洲结算系统” ^g}L`9fL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 rFf :A-#l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hJecCOA)'  
Asian Development Fund [ADF] 亚洲发展基金 >9 q]>fJ  
Asian dollar bond 亚洲美元债券 wj}=@HS,3!  
Asian dollar market 亚洲美元市场 [SK2x4  
Asian dollar rate 亚洲美元利率 ]gH wfqx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 TViBCed40  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {F<)z% ^  
asked price 沽盘;喊价;索价;卖方报价 )>ug{M%g  
assessable income 应评税入息 "w>rlsT<O  
assessable loss 应评税亏损 tX@ 0:RX%  
assessable profit 应评税利润 4 U3C~J  
assessable value 应评税值 Tw2Xe S  
assessed profit 估定利润 0Ulxp  
assessed value 经评估价值 5P-K *C&  
assessment 评税;评定;估价;评税单 $Vo/CZW7  
assessment number 评税编号;估价编号 8FAT(f//.  
assessment of additional tax 补加税评税 ^!q 08`0  
assessment of performance 业绩评估;实绩评价 r5D jCV"  
Assessor 评税主任 <9=zP/Q  
asset price bubbles 资产价格泡沫 X'YfjbGo  
asset-backed securities 具资产保证的证券 qsD?dHi7  
assets accretion 资产增值 !>CE(;E>z  
assets and liabilities 资产与负债 V+Y|4Y&  
assets betterment statement 资产递增表;资产改进表 R 4DM_ u  
assets lending 实物放款;有抵押贷款 d&/^34gn  
assets of the company passing on the death 死者去世时转移的公司资产 )C'G2RV  
assets pledged as security for liabilities 用作负债抵押的资产 X7t 5b7  
assets portfolio 资产投资组合 TFAYVK~  
assets price 资产价格 ~D<7W4c  
assets quality 资产质素 E%-Pyg*  
assets realization 资产变现 3yeK@>C  
assets refinancing arrangement 资产再集资安排 R1I I k  
assets securitization 资产证券化 !y.ei1diw  
assets situated outside Hong Kong 在香港以外地方的资产 KK@ &q  
assets stripping 削减资产;拆卖资产 K4iI:  
assets value 资产值 eKL]E!  
assignee 承让人 !x`;>0  
assignment 转让;转让书;转让契 ,O$Z,J4VL  
assignment of interest 权益转让 );0<Odw%.  
assignment of letters patent and trade mark 专利证书及商标转让 d\v$%0  
assignment of property 物业转让;物业转让书 elN{7:  
assignment right 转让权 9 yh9HE  
assignor 转让人 N7d17c. 5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :({-0&&_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I8 %d;G~  
associate member 附属会员 q >Q:X3  
associated body corporate 相联法人团体 b7?U8/#'  
associated company 相联公司;联属公司 MDMtOfe|  
associated corporation 相联法团 59&T/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pWWL{@J  
公认会计师公会〔英国〕 ;b, -$A  
Association of Futures Exchange Brokers 香港期货经纪协会 'CP/ymf/a  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5F'%i;)oq  
association of underwriters 承保人组织 Yh}zt H  
assumption of control 接管 LEYWH% y  
assurance 担保;保险;转易;转易书 L~@ma(TV{K  
assurance of interest 权益的转易 clh3  
at 19XX price 按一九XX年价格计算 SQ1M4:hP  
at a discount 按赔价计算;按贴水价格计算;打折扣 >t 1_5  
at a premium 按溢价计算;按升水价格计算 QH@Q\ @,  
at call 通知付款;按通知 fG:PdIJ7_  
at constant market price 按固定市价计算 Xz;et>UD*B  
at constant price 按固定价格计算 .OVW4svX  
at cost 按成本计算 lcu("^{3  
at current market price 按当时市价计算;按现时市价计算 FQ ;4'B^k]  
at current price 按当时价格计算;按现时价格计算 o0zc}mm  
at factor cost 按要素成本计算;按生产要素成本计算 08<k'Oi]  
at money-of-the-day price 按付款当日价格计算 F{#N6,T  
at or better 按指定或较佳价位〔买卖指令〕 !yoSMI-  
at par 按面值计算;平价 >2l13^Y  
at sight 见票即付 bBkm]  >  
at the close 按收市盘 u Y?/B~  
at the opening 按开市盘 qZT 4+&y  
attestation 见证;见证条款 3MNhH  
at-the-money option 平价期权 'Qm` A=  
attorney 受权人;受托代表人 nz,Mqol  
attornment 新拥有人承认书 Ss"|1]acP  
attributable profit 可归属利润 tYI ]LL  
attributable share value 可归属股份价值 V_)5Af3wY  
Auckland Stock Exchange 奥克兰证券交易所 ^CowJ(y(  
auction 拍卖 .Q=2WCv0  
auctioneer 拍卖商 ( z8]FT  
audit 审计;核数 D8r>a"gx  
Audit Commission 审计署 P<j4\zJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &{-oA_@  
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〕 LK'S)Jk  
audit review 帐目审查 fhBO~o+K>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 viW~'}^k7  
audited account 审计帐目;经审计的帐目 "D ts*  
audited annual account 经审计的周年帐目 Wrf^O2  
audited balance sheet 经审计的资产负债表 _&k'j)rg  
auditor 核数师;核数主任;审计师 4A\BGD*5  
auditor's certificate 核数师证明书;审计师证明书 U^E  
auditor's report 核数师报告;审计师报告 p9FA_(`^  
Aussie bond 澳元债券 uE,i-g0$Id  
austerity budget 紧缩预算 blKDQ~T2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %v?jG(o  
Australia All Ordinaries Index 澳洲所有普通股票指数 sDaT[).Hm  
Australian Dollar [AUD] 澳元 Nz(c"3T;  
Australian Options Market 澳大利亚期权市场 VxUvvJ{-v  
Australian Securities Commission 澳洲证券事务监察委员会 uR06&SaA>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )@8'k]Glw.  
Australian Stock Exchange 澳大利亚证券交易所 }<( "0jC  
Austrian Schilling [ATS] 奥地利先令 q7 %=`l  
authentication 认证;鉴证 b>hBct}  
authority to purchase 委托购买证;委购书 iQ]T+}nn_  
authorization 认可;核准;授权;授权书 y1,?ZWTayr  
authorization by direction 指示授权 ]y1$F Ir+  
authorization by instruction 指令授权 wQo6!H "K  
authorization by warrant 令状授权 ..P=D <'f  
authorization of unit trust 单位信托的认可 Zd[y+$>  
authorized agent 指定代理人 2.fyP"P L  
authorized capital 法定资本 T[Z <bW~0  
authorized clerk 出市员 VTy,43<  
authorized dealer 认可交易商 nZ2mEt  
authorized financial institution 认可财务机构 "?2  
authorized fund 认可基金 aH5t.x79b  
authorized fund house 获授权的基金公司;认可基金公司 I3}HNGvU  
authorized institution 认可机构 *6 z'+'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 J[j/aDdP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v7{ P].M  
authorized insurer 获授权保险人;获认可承保人 I2t-D1X  
authorized investment 特准投资项目 nvO%  
authorized person 获授权人 EuKrYY]g  
authorized representative 获授权代表 ;#5-.z  
authorized share capital 法定股本 7AGZu?1]M  
automated quotation system 自动报价系统 )#b}qc#`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mJ6t.%'d  
自动交易系统〔香港期货交易所有限公司〕 PTuCN  
automatic adjustment mechanism 自动调整机制 N3XVT{ yo  
automatic adjustment system 自动调整系统 yiv RpSL  
Automatic Clearing House 自动票据交换所 ++J Bbuzj!  
automatic exchange rates accumulation system 自动化汇率累集系统 Ak\D6eHcB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |g7nh[  
automatic teller machine [ATM] 自动柜员机 +BtLyQ  
autopay 自动转帐 yBYuDfeZ  
available assets 可用资产 )o " SB1  
available fiscal reserve 现存财政储备 N27K  
available profit 可用利润 {a+Fx}W  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 bGMeBj"R  
average 平均;平均数;海损 >j(I[_g  
average basic salary 平均基本薪金 Q>SPV8s   
average consumer expenditure 平均消费开支;一般消费开支 3<KZ.hr  
average cost 平均成本 :)A.E}G  
average cost of land production 增辟土地平均成本 VV0EgfJ  
average daily turnover 平均每日成交额 SxLHFN]  
average daily wage rate 平均每日工资率 r 48;_4d)D  
average expenditure pattern 平均开支模式 q_9N+-?{7  
average growth rate 平均增长率 nK?k<  
average net fixed assets 固定资产平均净值 DU*g~{8T$  
average of relatives 相对价格平均数 .v #0cQX+.  
average price 平均价格 8T>3@kF  
average propensity to consume 平均消费倾向;一般消费倾向 YobC'c\~9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 M/8#&RycQ  
average rate 平均率 ,%)WT>  
average revenue 平均收入;平均收益 &;NNU T>Q  
average stock 平均库存;平均存货 |k7ts&2  
average yearly rent 平均年租 Q ^1#xBd  
avoidance of double taxation 避免双重课税 eu}:Wg2  
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 , IMT '*  
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