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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: ~n~j2OE  
A share A股;甲类股份 LPeVr^  
abatement of tax 减税;减扣免税额 [v+5|twxpU  
ABN AMRO Bank N.V. 荷兰银行 A>ve|us$  
above-the-line expenditure 线上项目支出;经常预算支出 w:pPd;nz0Y  
above-the-line receipt 线上项目收入;经常预算收入 6U0BP  
ABSA Asia Limited 南非联合亚洲有限公司 A+MG?k>yg  
absolute change 绝对数值变更 WM;5/;bB  
absolute expenditure 实际开支 >B<#,G  
absolute guideline figure 绝对准则数字 1I awi?73  
absolute interest 绝对权益 @__m>8wn  
absolute order of discharge 绝对破产解除令 9/`3=r@  
absolute profit margin 绝对利润幅度 9SBTeJ$RZ  
absolute value 实值;绝对值 K(uz`(5  
absolutely vested interest 绝对既得权益 @#p6C  
absorbed cost 已吸收成本;已分摊成本 D#D55X^6*  
absorption 吸收;分摊;合并 xi<yB0MoA  
absorption rate 吸收率;摊配率;分摊率 ;Nw)zS  
ACB Finance Limited 亚洲商业财务有限公司 p'0X>>$  
acceptable form of reciprocity 合理的互惠条件 KO\-|#3y>  
acceptable rate 适当利率;适当汇率 ~: fSD0  
acceptance agreement 承兑协议 BM{*5Lf  
acceptance for honour 参加承兑 >m:n6M'r  
acceptor 承兑人;接受人;受票人 e*y l_iW  
acceptor for honour 参加承兑人 ?t/G@  
accident insurance 意外保险 t2iQ[`/?~  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~"\WV4}`v  
accident insurance scheme 意外保险计划 #~m 8zG  
accident year basis 意外年度基准 Qr_0 L  
accommodation 通融;贷款 e"%uOuIYX  
accommodation bill 通融票据;空头票据 oj[~H}>  
accommodation party 汇票代发人 =A*a9c2  
account balance 帐户余额;帐户结余 N^M6*,F,J  
account book 帐簿 1% C EUE  
account collected in advance 预收款项 {r~=mQ  
account current book 往来帐簿 ?t<g|H/|6  
account of after-acquired property 事后取得的财产报告 Na4O( d`  
account of defaulter 拖欠帐目 }H<Z`3_U%  
account payable 应付帐款 yk'L_M(=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N4z[=b>  
account receivable 应收帐款 Peo-t*-06  
account receivable report 应收帐款报表 VJP#  
account statement 结单;帐单;会计财务报表 JeN]sK)8x  
account title 帐户名称;会计科目 % H<@Y$r  
accountant's report 会计师报告 A0Q`Aqs  
Accountant's Report Rules 会计师报告规则 m] yUcj{F  
accounting and auditing procedure 会计与审计程序;会计与核数程序  .^2.h  
Accounting Arrangements 《会计安排》 ZXN`8!]&  
accounting basis 会计基础 C}|.z  
accounting by Official Receiver 破产管理署署长呈交的帐目 %{7*o5`  
Accounting Circular 《会计通告》 052Cf dq  
accounting class 会计类别 ~ MsHV%  
accounting date 记帐日期;会计结算日期 !RPE-S  
accounting for money 款项核算 Vc;g$Xr[  
Accounting Officer 会计主任 M~7Cb>%<  
accounting period 会计报告期;会计期 VC0Tqk  
accounting policy 会计政策;会计方针  "UreV  
accounting practice 会计惯例 1KY0hAx  
accounting principle 会计准则 5 1N/XEk  
accounting record 会计记录 Ir-QD !!<  
accounting report 会计报告 XdmpfUR,13  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3AglvGK7{  
Accounting Society of China 中国会计学会 a~J!G:(  
accounting statement 会计报表 5}Id[%.x  
accounting system 会计制度;会计系统 8#HnV%|N  
accounting transaction 会计事项;帐务交易 jo0XF]  
accounting treatment 会计处理 ~]#-S20  
accounting year 会计年度 <Y6zJ#BD  
accretion 增值;添加 MGq\\hLD\-  
accrual 应计项目;应累算数目 ]R>NmjAI  
accrual basis 应计制;权责发生制 _BY+Tfol  
accrual basis accounting 应计制会计;权责发生制会计 4JU 2x  
accrue 应累算;应计 z]SEPYq:  
accrued benefit 应累算利益 *>"NUHq  
accrued charges 应计费用 :nR80]  
accrued cumulative preference share dividend 应累算的累积优先股股息 }K@m4`T  
accrued expenses 应累算费用 b`$qKO  
accrued interest payable 应付利息;应计未付利息 B'Jf&v  
accrued interest receivable 应收利息;应计未收利息 4:S]n19nq  
accrued right 累算权益 SSCs96  
accruing profit 应累算的利润 0g6sGz=  
accumulated fiscal reserve 累积财政储备 OjAdY\ ]1  
accumulated profit 累积利润;滚存溢利 2@lGY_O!m  
accumulated reserve 累积储备 !*L)v  
accumulation of surplus income 累积收益盈余 by0K:*C  
acquired assets 既得资产 x`FTy&g  
acquisition 收购;购置;取得 + kT ]qH  
acquisition cost 购置成本 uY(8KW  
acquisition expenses 购置费用 @87Y/_l  
acquisition of 100% interest 收购全部股权 ',xUU{5?  
acquisition of control 取得控制权 .>#O'Z&q9  
acquisition of fixed assets 购置固定资产 UGd\`*Cj  
acquisition of shell “买壳” 4`)r1D!U  
acquisition price 收购价 &tvtL  
act of God 天灾 a] 7g\rg)  
acting partner 执事合伙人 :aBxyS*}G  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Zj-U^6^L  
active partner 积极参与的合伙人 1x=x,lcL  
active trading 交投活跃 =+K?@;?  
actual circulation 实际流通 ]{# =WTp]  
actual cost 实际成本 *l 4[`7|  
actual expenditure 实际开支;实际支出 Tg"? TZO~  
actual income 实际入息;实际收入;实际收益 .)$MZyo  
actual market 现货市场 z/+{QBen8  
actual price 现货价;实际价格 EPH n"YK  
actual profit 实际利润 TE$6=;  
actual quotation 实盘;实际价位;实际报价 ZfX$q\7  
actual year basis 按实际年度计算 M49l2x=]9  
actuals 实货 :N_]*>  
actuarial investigation 精算调查 _tX=xAO9  
actuarial principle 精算原则 Y2XxfZ j  
actuarial report 精算师报告 ~-6_-Y|  
Actuarial Society of Hong Kong 香港精算学会 Y%kOq`uT=n  
actuarial valuation 精算师估值 ?T_MP"  
actuary 精算师 g)^s+Y  
ad referendum agreement 暂定协议;有待覆核的协定 De^:9<{jc  
ad valorem duty 从价税;按值征税 \/<VJB uV  
ad valorem duty system 从价税制 7I'C'.6iM  
ad valorem fee 从价费 .#bf9JOE  
ad valorem tariff 从价关税 w&p(/y  
additional allowance 额外免税额 7 s{vou  
additional amount for unexpired risk 未过期风险的额外款额 `_1~[t  
additional assessable profit 补加应评税利润 CEI"p2  
additional assessment 补加评税 * 30K}&T  
additional commitment 额外承担 O=V_ 7I5  
additional commitment vote 额外承担拨款 RqGX(Iuv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x55W"q7  
additional dependent parent allowance 供养父母额外免税额 ?RS:I%bL  
additional provision 额外拨款 te2vv]W1  
additional stamp duty 附加印花税 ^Z#G_%\Y:  
additional tax 补加税罚款;补加税款 +|d]\WlJ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [.fh2XrVM  
adjudged bankrupt 被裁定破产 "Kp#Lx  
adjudicated bankrupt 裁定破产人 @L~erg>8=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]"HaE-`%  
adjudication of bankruptcy 裁定破产;宣告破产 !CX WoM  
adjudication of insolvency 裁定无力偿还债务 GW'v\O  
adjusted actual 经调整的实数;调整后的实数 +pme]V|<  
adjusted current assets 经调整的流动资产;调整后的流动资产 G\BZ^SwE  
adjusted figure 经调整的数字;调整后的数额 QEf@wv;T  
adjusted liabilities 经调整的负债;调整后的负债 J_Tz\bZ3)  
adjusted loss 经调整的亏损;调整后的亏损 w-e{_R  
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 3p&T?E%  
adjusted profit 经调整的利润;调整后的利润 C{pOGc@  
adjusted surplus 经调整的盈余额;调整后的盈余额 cjPXrDl{\  
adjusted value 经调整的价值;调整后的价值 z,ERq,g+L  
adjustment 调整;修订;理算〔保险〕 YmaS,Q-  
adjustment centre 调剂中心 PIa!N Py  
adjustment lag 调整过程的时间差距;调整时差 ;10YG6:  
adjustment mechanism 调整机制 m!Z<\2OP  
adjustment of loss 亏损调整 ,G%UU~/a  
adjustment process 调整过程;调整程序 =xIZJ8e  
adjustment range 调整幅度 z/xPI)R[  
administered exchange rate 受管制汇率 j; y~vX b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xmcZN3 ){+  
administration expenses 行政费用 ceE]^X;p  
administration fee 手续费;行政费 c?HUW  
administration in bankruptcy 破产管理 M)+pH  
administration order 遗产管理令 ^_|kEvk0  
administrator 管理人;遗产管理人 y`buY+5l  
administrator of the estate 遗产管理人 =/46;844T  
admission of debt 债项承认书 vuPNru" 2  
admission of proof 接纳债权证明 W6i{ yne W  
advance 放贷款项;垫付款项;预支款项;预付款项 CUI+@|]%  
advance account 暂支帐目;预付款帐户 NT*r7_e  
advance compensation 预付补偿金 ]$Z:^" JS3  
advance from shareholder 股东垫款 s2G9}i{  
advance pending reimbursement 预支以待日后付还 Y /_CPY  
advanced economy 先进经济体系 LZe)_9$  
advancement 预付;预付财产 Na/Y1RW  
advances warrant 垫款令 sd\p[MXX  
advancing 贷出 q/U-6A[0  
adverse balance 逆差 jW`JThoq  
adverse exchange 逆汇 Cn3 _D  
advertisement addressed to shareholders 在报章刊登的致股东通告  SW#/;|m  
advice for collection 托收通知书 f; |fS~  
advice of drawing 提款通知书;汇票通知书 zZCRej  
advice of payment 付款通知 :}v-+eIQ  
Advisory Committee [Securities and Futures Commission] ;C$+8%P4  
谘询委员会〔证券及期货事务监察委员会〕 i>YQ<A1  
Advisory Committee on Diversification 经济多元化谘询委员会 K#wA ;  
affidavit 誓章;遗产申报誓章 R>"Fc/{y  
affidavit of no receipt 述明无收款的誓章 e9h@G#  
affiliate 联号;联营公司;附属公司 s/IsrcfM  
affiliated company 附属公司;联号;联营公司 (8h4\utA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c]ARgrH-  
affordability 负担能力 g) u%?T  
African Development Bank [AfDB] 非洲开发银行 Vz/w.%_g  
after-acquired property 事后取得的财产 _=s9o/Cn]  
after-hours dealing 市后交易 ~SQ xFAto  
after-tax profit 税后盈利;税后利润;税后溢利 h7"U1'b  
agency agreement 代理协议 L/tn;0  
agency expenses 代理机构的开支 hvw9i7#  
agency fee 代理费 bJ!\eI%ld  
Agency Law 《代理法》 JyMk @Y  
agent 代理人;承销人 M/Yr0"%Q<.  
agent of company 公司代理人 +`Z1L\gmA  
agent's fee 代理人费;经纪费 ~#*C,4m  
aggregate 总计;总数;总体数字 *pJGp:{6V?  
aggregate amount 总款额;总额 Yao}Xo9}  
aggregate assets and liabilities 总体资产与负债 f?sm~PwC-  
aggregate at constant price 按固定价格计算的总体数字 |^1U<'oM#  
aggregate demand 总需求 dyWp'vCQs\  
aggregate gross position 总持仓量 4Lt9Dx1  
aggregate limit 总限额 1^WGJ"1  
aggregate of salaries tax 合计薪俸税 f*X CWr  
aggregate performance 总体表现;总体业绩 R}=5:)%w  
aggregate supply 总体供应 M-"j8:en  
aggregate surplus 总盈余 _K~h? \u  
aggregate total 整体总额 LN5LT'CE   
aggregate value 总值;合计价值 DYr#?} 40  
aggregated basis 合计基准 4@?0wV  
aggregated net chargeable income 合计应课税入息实额 #4'wF4DR@  
aggregation 合并计算;合计;总和 pd'0|  
aggregation of incomes of husband and wife 夫妇入息合并计算 .Az36wD  
aggregation of property 财产的总和 E?XaU~cpc  
agio 差价;贴水 QPx5`{nN  
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》 c}o 6Rm50  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "17)`Yf  
《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》 pD$4nH4KST  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Iy9hBAg\y  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |q77  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment VyxYv-$Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1XSnnkJm  
agreement for a settlement 授产协议 s7 "xDDV  
agreement for assignment 转让协议 x"12$7 9=  
agreement for sale 售卖协议;买卖协议 Wm}c-GD  
agreement for sale and purchase 买卖协议 V^2_]VFj  
agreement for the payment of interest 支付利息协议 =#G 2}8mQD  
agreement for the repayment of money 还款协议 t_3j_`  
agreement of reinsurance 再保险协议 Q*smH-Sw  
Agricultural Bank of China 中国农业银行 m;OvOc,  
air passenger departure tax 飞机乘客离境税 c1'@_Is  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X,|8Wpi=  
airport tax 机场税 FXof9fa_B  
alcohol duty 酒精税 N6y9'LGG`  
alienation 让与;让渡;转让 |RiJ>/ MK\  
alimony 生活费;赡养费 !2LX+*;  
All Ordinaries Index [AOI] 所有普通股指数 K|7"YNohfG  
all risks 全险;综合险 15g! Q *v  
All Sales Record for Stock Market 《股票市场成交报告》 uDDa >Ka#+  
Allied Capital Resources Limited 新联财务有限公司 te+}j7SU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V,&%[H [  
allocation letter 拨款信件 "<ZV'z  
allocation of fund 分配款项;预留款项 9*)&hhBs,  
allocation of profit 利润分配;溢利分配 dEoIVy_9R  
allocation warrant 拨款令 c|Ivet>3  
allotment 分配;配股 X8|H5Y:  
allotment notice 股份配售通知;配股通知 pr0X7 #_E5  
allotment of shares 股份分配 ]nTeTW  
allowable 可获宽免;免税的 <,]:jgX  
allowable business loss 可扣除的营业亏损 JtL> mH  
allowable expenses 可扣税的支出 +vh|m5"7I7  
allowance 免税额;津贴;备抵;准备金 NfgXOLthM  
allowance for debts 债项的免税额 v/`D0g-uX)  
allowance for depreciation by wear and tear 耗损折旧免税额 (u,)v_Oo]a  
allowance for funeral expenses 殡殓费的免税额 Bs~~C8+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 '$tCAS  
allowance for repairs and outgoings 修葺及支出方面的免税额 o^"+X7)  
allowance to debtor 给债务人的津贴 =A"Abmx|  
alteration of capital 资本更改 \H] |5fp*  
alternate trustee 候补受托人 bwsKdh  
amalgamation 合并 mk>; 3m*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RaJTya^  
ambit of charges 征税范围;收费范围 +MoUh'/u  
amended valuation 经修订的估值 hhTtxC<:  
American Commodities Exchange 美国商品交易所 E=sh^Q(A  
American Express Bank Limited 美国运通银行  >;fVuy  
American Stock Exchange 美国证券交易所 OdzeHpH3g  
amortization 摊销 /%T/@y  
amount due from banks 存放银行同业的款项 !m@cTB7i   
amount due from banks abroad 存放海外银行同业的款项 Ds`e-X)O;\  
amount due from holding companies 控股公司欠款 smn"]K  
amount due from local banks 存放本港银行同业的款项 MpCPY"WLL  
amount due to banks 银行同业的存款 iiPVqU%  
amount due to banks abroad 海外银行同业的存款 X{-4w([  
amount due to holding companies 控股公司存款  s5VK  
amount due to local banks 本港银行同业的存款 L< F8+a7i  
amount due to outport banks 外埠银行同业的存款 s6`E.Eevm  
amount for note issue 发行纸币的款额 wNf:_^|}  
amount of bond 担保契据的款额 UUt"8]@[  
amount of consideration 代价款额 yZleots1  
amount of contribution 供款数额 m%HT)`>bg  
amount of indebtedness 负债款额 p*g Fr hm  
amount of principal of the loan 贷款本金额 Xoe|]@U`  
amount of rates chargeable 应征差饷数额 S,&LH-ps   
amount of share capital 股本额 ;wv[';J  
amount of sums assured 承保款额 ^h[6{F~J  
amount of variation 变动幅度 1W USp;JMl  
amount of vote 拨款数额 @.t +  
amount payable 应付款额 'oa.-g5  
amount receivable 应收款额 o=m5AUe?J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7)rQf{q7  
analysis 分析 W5R/Ub@g  
ancillary risk 附属风险 m}]{Y'i]R  
annual account 周年帐目;周年帐目报表;年度决算;年结 k<9,Ypa  
annual accounting date 年结日期 "-4|HA  
annual allowance 每年免税额;年积金;年度津贴;年津 _H+]G"k/r  
annual balance 年度余额 H,7='n7"  
annual disposable income 每年可动用收入 "#d$$ 8  
annual estimates 周年预算 3lUVDNbZ  
annual fee 年费 Vk6c^/v  
annual general meeting 周年大会 D;,p?]mgO~  
annual growth rate 年增率;每年增长率 `Skvqo(5:  
annual long-term supplement 长期个案每年补助金 jD S?p)&  
annual pensionable emolument 可供计算退休金的年薪 e={O&9Z  
annual report 年报 aHhLz>H'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f1'ByV'2  
annual return 周年报表;周年申报表;每年报税表格 uyj!$}4  
Annual Return Rules 《周年报表规则》 6#Vl3o(E|  
annual review of consumer prices 每年消费物价回顾 &h5Vhzq(<  
annual roll-forward basis 逐年延展方式 6{2y$'m8  
annual salary 年薪 JYdb^j2c  
annual statement 年度报表;年度决算表 FnGKt\  
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 b_x!m{  
annuitant 年金受益人 BtJkvg(2]  
annuity 年金 j+jC J<  
annuity contract 年金合约 |IAx!Z-P  
annuity on human life 人寿年金 ndSu-8?L  
antecedent debt 先前的债项 E>fY,*0  
ante-dated cheque 倒填日期支票 mF6-f#t>H+  
anticipated expenditure 预期开支 6uRE9h|  
anticipated net profit 预期纯利 xdSMYH{2A  
anticipated revenue 预期收入 HSruue8  
anti-inflation measure 反通货膨胀措施 RoqkT|#$  
anti-inflationary stance 反通货膨胀立场 a*M|_&MH*  
apparent deficit 表面赤字 !yNU-/K  
apparent financial solvency 表面偿债能力 (hc!!:N~q  
apparent partner 表面合伙人 N_%@_$3G]  
application for personal assessment 个人入息课税申请书 '(]Wtx%9"  
application of fund 资金应用 Wv4$Lgr  
application to release as liquidator and to destruct the books of accounts and documents NEBhVh  
申请免除清盘人职务及毁灭帐簿与文件 Qf:e;1F!  
appointed actuary 委任精算师 c&c  
appointed auditor 委任核数师;委任审计师 S>lP?2J  
appointed trustee 委任的受托人 *l7 `C)  
appointer 委任人 P]+B}))  
apportioned pro rata 按比例分摊 `,O7S9]R+  
apportionment 分配;分摊 {z oGwB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6#=Iv X4  
apportionment formula 分摊方程式 =ejcP&-V/  
apportionment of estate duty 遗产税的分摊 |~9jO/&r  
appraisal 估价;评估 xF_u:}7`  
appreciable growth 可观增长 IOHWb&N6  
appreciable impact 显着影响 XpAJP++  
appreciable increase 可观增长 ?q!4REM  
appreciation 增值;升值 \`k=9{R.  
appreciation against other currencies 相对其他货币升值 qnP4wRpr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $QiMA,  
appreciation tax 增值税 p{E(RsA  
appropriation 拨款;拨用;拨付 U6JD^G=qR,  
appropriation account 拨款帐目 ?V`-z#y7  
Appropriation Bill 拨款法案 3W'fEh5  
appropriation-in-aid system 补助拨款办法 U&3!=|j  
approved assets 核准资产 ,2AulX 1  
approved basket stock 认可一篮子证券 ~ <1s[Hu  
approved budget 核准预算 w1< pQ[A  
approved charitable donation 认可慈善捐款 P2'c{],3V  
approved charitable institution 认可慈善机构 +*.*bo  
approved currency 核准货币;认可货币 )Kx.v'  
approved estimates 核准预算 eC/{c1C  
approved estimates of expenditure 核准开支预算 AQ-PHv  
approved overseas insurer 核准海外保险人 ~&:-c v  
approved overseas trust company 核准海外信托公司 \3vQXt\dM$  
approved pooled investment fund 核准汇集投资基金 A!Tl  
approved provident fund scheme 认可公积金计划 v&:[?<6-  
approved provision 核准拨款 ?>7\L'n=5I  
approved redeemable share 核准可赎回股份 0A} X hX  
approved regional stock 认可地区性证券 *)[fGxz \  
approved retirement scheme 认可退休金计划 bU gg2iFS  
approved subordinated loan 核准附属贷款 .{gDw  
arbitrage 套戥;套汇;套利 m{>1# 1;$t  
arbitrageur 套戥者;套汇者 +[}y` -t  
arbitrary amount 临时款项 u^Cl s!C  
arrangement 措施;安排;协定 tM LiG4 |7  
arrears 欠款 #19O5  
arrears of pay 欠付薪酬 #X] *kxQ<  
arrears of revenue 逾期未收税款;逾期未收的帐项 Gza= 0  
articles of association 组织章程;组织细则;组织章程细则 w/NT 5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _;}$/  
ascertainment of profit 确定利润 } W]A`-Jv  
"Asia Clear" “亚洲结算系统” %@QxU-k_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QFTiE1mGH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Pll%O@K  
Asian Development Fund [ADF] 亚洲发展基金 0d[O/Q`  
Asian dollar bond 亚洲美元债券 m03dL^(   
Asian dollar market 亚洲美元市场 aPJTH0u  
Asian dollar rate 亚洲美元利率 t %u0=V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ry[7PLn]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #>yOp *  
asked price 沽盘;喊价;索价;卖方报价 |X{j^JP 5  
assessable income 应评税入息 C.4(8~Y=~  
assessable loss 应评税亏损 :U\* 4l  
assessable profit 应评税利润 |kmP#`P~  
assessable value 应评税值 +;+G+Tn  
assessed profit 估定利润 D*UxPm"pw  
assessed value 经评估价值 $.C\H,H  
assessment 评税;评定;估价;评税单 G;gsDn1t  
assessment number 评税编号;估价编号 jJ"(O-<)D  
assessment of additional tax 补加税评税 f['I4 /o  
assessment of performance 业绩评估;实绩评价 !@!603Gy  
Assessor 评税主任 h]@'M1D%  
asset price bubbles 资产价格泡沫 .XpuD,^;@  
asset-backed securities 具资产保证的证券 Xg.Lo2s  
assets accretion 资产增值 W. d',4)  
assets and liabilities 资产与负债 [fCnq  
assets betterment statement 资产递增表;资产改进表 t<Sa ;[+  
assets lending 实物放款;有抵押贷款 0SD'&   
assets of the company passing on the death 死者去世时转移的公司资产 Xf ^_y(?  
assets pledged as security for liabilities 用作负债抵押的资产 t tr`  
assets portfolio 资产投资组合 !ak760*A  
assets price 资产价格 g)f& mQ)  
assets quality 资产质素 (KO]>!t  
assets realization 资产变现 -75mgOj.#  
assets refinancing arrangement 资产再集资安排 <Hv/1:k}  
assets securitization 资产证券化 b\^DQZmth  
assets situated outside Hong Kong 在香港以外地方的资产 RH,x);J|  
assets stripping 削减资产;拆卖资产 -[!t=qi  
assets value 资产值 2KO`+  
assignee 承让人 wv3*o10_w8  
assignment 转让;转让书;转让契 S/Ic=  
assignment of interest 权益转让 "E<+idoz  
assignment of letters patent and trade mark 专利证书及商标转让 v2gk1a &  
assignment of property 物业转让;物业转让书 !4v>|tq!  
assignment right 转让权 Ot.v%D`e 5  
assignor 转让人 g mWwlkf9  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 = y^5PjN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o(}%b8 K  
associate member 附属会员 8(ZQM01;  
associated body corporate 相联法人团体 kjQW9QJ<  
associated company 相联公司;联属公司 &qY]W=9uK  
associated corporation 相联法团 F<h+d917  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {$t*XTY6R  
公认会计师公会〔英国〕 %1 RWF6  
Association of Futures Exchange Brokers 香港期货经纪协会 _{):w~zi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |WUM=g7PC  
association of underwriters 承保人组织 OL_#Uu  
assumption of control 接管 B0 A`@9  
assurance 担保;保险;转易;转易书 7"Nda3  
assurance of interest 权益的转易 ^EN )}:%Z  
at 19XX price 按一九XX年价格计算 L~/L<Ms  
at a discount 按赔价计算;按贴水价格计算;打折扣 `]]5!U2  
at a premium 按溢价计算;按升水价格计算 =84EX<B  
at call 通知付款;按通知 7Wv.-LD6  
at constant market price 按固定市价计算 0 NSw^dO\  
at constant price 按固定价格计算 ?@in($67  
at cost 按成本计算 Z@Q/P(t  
at current market price 按当时市价计算;按现时市价计算 He8]Eb  
at current price 按当时价格计算;按现时价格计算 d<Lc&wlP  
at factor cost 按要素成本计算;按生产要素成本计算 f5M;q;  
at money-of-the-day price 按付款当日价格计算 YXTV$A+lW  
at or better 按指定或较佳价位〔买卖指令〕 +<$nZ=,hsy  
at par 按面值计算;平价 S/*\j7cj  
at sight 见票即付 @gqZiFM)  
at the close 按收市盘 Rkg)yme!N  
at the opening 按开市盘 An}RD73!w  
attestation 见证;见证条款 qh W]Wd" g  
at-the-money option 平价期权 \{Q_\s&)  
attorney 受权人;受托代表人 {o^tSEN!-  
attornment 新拥有人承认书 # B <%  
attributable profit 可归属利润 -Sh&x  
attributable share value 可归属股份价值 2\&3x} @  
Auckland Stock Exchange 奥克兰证券交易所 s[eSPSFZ  
auction 拍卖 Q%~BD@Io  
auctioneer 拍卖商 67/\0mV:~  
audit 审计;核数 xC5Pv">  
Audit Commission 审计署 (!b)<V*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !\VEUF,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〕 s% rmfIp"  
audit review 帐目审查 MrUjqv6a[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Nk7=[y#z  
audited account 审计帐目;经审计的帐目 u,:hT] ~+  
audited annual account 经审计的周年帐目 GL>YJ%  
audited balance sheet 经审计的资产负债表 Yx,E5}-  
auditor 核数师;核数主任;审计师 _'G'>X>}WU  
auditor's certificate 核数师证明书;审计师证明书 G3y8M |:  
auditor's report 核数师报告;审计师报告 ]7TOA$Q  
Aussie bond 澳元债券 %R?WkG  
austerity budget 紧缩预算 ;:oXe*d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &'zc2  
Australia All Ordinaries Index 澳洲所有普通股票指数 t%e<]2-8  
Australian Dollar [AUD] 澳元 ]Hl{(v\H O  
Australian Options Market 澳大利亚期权市场 :B=Gb8?  
Australian Securities Commission 澳洲证券事务监察委员会 ^B%ki  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .* `]x  
Australian Stock Exchange 澳大利亚证券交易所 @J>JZ7m]\  
Austrian Schilling [ATS] 奥地利先令 SHSfe{n  
authentication 认证;鉴证 bxwwYSS  
authority to purchase 委托购买证;委购书 [%yj' )R/  
authorization 认可;核准;授权;授权书 teb(gUy}L6  
authorization by direction 指示授权 6DU(KYN  
authorization by instruction 指令授权 %=*|: v  
authorization by warrant 令状授权 }&L%c>  
authorization of unit trust 单位信托的认可 8G$BQ  
authorized agent 指定代理人 <L*`WO]\l  
authorized capital 法定资本 wA 7\K~fHV  
authorized clerk 出市员 zp:QcL"  
authorized dealer 认可交易商 >}+R+''nR  
authorized financial institution 认可财务机构 :81d~f7  
authorized fund 认可基金 {A< 961  
authorized fund house 获授权的基金公司;认可基金公司 h|PC?@jp  
authorized institution 认可机构 cR!M{U.q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Hn(Eut7%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #Vmf 6  
authorized insurer 获授权保险人;获认可承保人 V'RbTFb9Z  
authorized investment 特准投资项目 mrsmul{  
authorized person 获授权人 }pf|GdL  
authorized representative 获授权代表 +w.$"dF!  
authorized share capital 法定股本 XUVj<U  
automated quotation system 自动报价系统 31 <0Nw;l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S"?fa)~  
自动交易系统〔香港期货交易所有限公司〕 |ssl0/nk  
automatic adjustment mechanism 自动调整机制 >r\GB#\5  
automatic adjustment system 自动调整系统 mT-[I<  
Automatic Clearing House 自动票据交换所 _OjZ>j<B.  
automatic exchange rates accumulation system 自动化汇率累集系统 JvvN>bg  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7BINqVS&  
automatic teller machine [ATM] 自动柜员机 F7j/Zuj  
autopay 自动转帐 tw.GBR  
available assets 可用资产 *aS+XnT/  
available fiscal reserve 现存财政储备 jTg~]PQ^  
available profit 可用利润 5_](N$$  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 d^M*%az  
average 平均;平均数;海损 !x ~s`z  
average basic salary 平均基本薪金 479X5Cl  
average consumer expenditure 平均消费开支;一般消费开支 M?My+ oT  
average cost 平均成本 2 z#S| $  
average cost of land production 增辟土地平均成本 cNwH Y Z'  
average daily turnover 平均每日成交额 ~@6l7H6{  
average daily wage rate 平均每日工资率 }[lP^Qs  
average expenditure pattern 平均开支模式 W 2[]m>;  
average growth rate 平均增长率 k{vbi-^6rf  
average net fixed assets 固定资产平均净值 Fx.Ly]L  
average of relatives 相对价格平均数 t_!p({  
average price 平均价格 `C|];mf(#  
average propensity to consume 平均消费倾向;一般消费倾向 KiI+ V;o  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o9sPyY$aQ  
average rate 平均率 R ai 0 4  
average revenue 平均收入;平均收益 +C~d;p  
average stock 平均库存;平均存货 (p12=EB<  
average yearly rent 平均年租 p[xGL } +\  
avoidance of double taxation 避免双重课税 FP=27=  
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 ! #! MTk  
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