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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: y8un&LP  
A share A股;甲类股份 RW|3d<Fj  
abatement of tax 减税;减扣免税额 \6xVIQ& 0  
ABN AMRO Bank N.V. 荷兰银行 v7/qJ9l  
above-the-line expenditure 线上项目支出;经常预算支出 2@aVoqrq#  
above-the-line receipt 线上项目收入;经常预算收入 j xr~cp?4  
ABSA Asia Limited 南非联合亚洲有限公司 LQs2!]?HT  
absolute change 绝对数值变更 6nRD:CH)X  
absolute expenditure 实际开支 i9oi}$;J  
absolute guideline figure 绝对准则数字 pVt8z|p_;{  
absolute interest 绝对权益 &la;Vu"dp  
absolute order of discharge 绝对破产解除令 fG5U' Vw  
absolute profit margin 绝对利润幅度 m$:o+IH/  
absolute value 实值;绝对值 b{t'Doe  
absolutely vested interest 绝对既得权益 }cG!93  
absorbed cost 已吸收成本;已分摊成本 7!`,P  
absorption 吸收;分摊;合并 snV,rZ  
absorption rate 吸收率;摊配率;分摊率 s7<x~v+^  
ACB Finance Limited 亚洲商业财务有限公司 FHI` /  
acceptable form of reciprocity 合理的互惠条件 P-VK=Y1q  
acceptable rate 适当利率;适当汇率 969*mcq'  
acceptance agreement 承兑协议 :'!,L0I|t  
acceptance for honour 参加承兑 PK5xnT:  
acceptor 承兑人;接受人;受票人 w7 ]@QTC  
acceptor for honour 参加承兑人 BXVmt!S5F  
accident insurance 意外保险 D`LcL|nmH  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,.uPlnB_  
accident insurance scheme 意外保险计划 4*_9Gl  
accident year basis 意外年度基准 M yr [  
accommodation 通融;贷款 5 d S5,  
accommodation bill 通融票据;空头票据 jyf[O -  
accommodation party 汇票代发人 Qd 1Q~PBla  
account balance 帐户余额;帐户结余 nqt;Ge M  
account book 帐簿 &V[m{.  
account collected in advance 预收款项 q7C>A`w  
account current book 往来帐簿 XU .FLNe  
account of after-acquired property 事后取得的财产报告 t+5JIQY>  
account of defaulter 拖欠帐目 v3Y/D1jd"  
account payable 应付帐款 m6)8L?B   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9Bl_t}0  
account receivable 应收帐款 Im1e/F]  
account receivable report 应收帐款报表 [MYd15  
account statement 结单;帐单;会计财务报表 eW]K~SPd7  
account title 帐户名称;会计科目 h \b]>q@  
accountant's report 会计师报告 {SW}S_  
Accountant's Report Rules 会计师报告规则 Ym5q#f)|  
accounting and auditing procedure 会计与审计程序;会计与核数程序 { D1.  
Accounting Arrangements 《会计安排》 T2 0dZ8{y  
accounting basis 会计基础 ]C-hl}iq  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]%3o"|  
Accounting Circular 《会计通告》 g6k@E,cI_  
accounting class 会计类别 YsXP$y]g-  
accounting date 记帐日期;会计结算日期 z{cIG8z  
accounting for money 款项核算 ]n0kO&  
Accounting Officer 会计主任 vW 0m%  
accounting period 会计报告期;会计期 6yKr5tH4  
accounting policy 会计政策;会计方针 6e$(-ai  
accounting practice 会计惯例 wGE:U`  
accounting principle 会计准则 Aq}]{gfQ1  
accounting record 会计记录 _mKO4Atw  
accounting report 会计报告 S,EXc^A7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 it!8+hvq9*  
Accounting Society of China 中国会计学会 16[>af0<g  
accounting statement 会计报表 0}k[s+^  
accounting system 会计制度;会计系统 ig] * Z  
accounting transaction 会计事项;帐务交易 P'GX-H  
accounting treatment 会计处理 TGGeTtk=  
accounting year 会计年度 u<./ddC  
accretion 增值;添加 [L8Bgw1  
accrual 应计项目;应累算数目 (t1:2WY@  
accrual basis 应计制;权责发生制 1"009/|   
accrual basis accounting 应计制会计;权责发生制会计  cpp0Y^  
accrue 应累算;应计 xCD|UC46?X  
accrued benefit 应累算利益 [XjJsk,  
accrued charges 应计费用 <*~vZT i(  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q i#%&Jz>f  
accrued expenses 应累算费用 Z16G  
accrued interest payable 应付利息;应计未付利息 WaQCq0Enj  
accrued interest receivable 应收利息;应计未收利息 /NaI Mo 5  
accrued right 累算权益 c$Js<[1  
accruing profit 应累算的利润 &C<B=T"I  
accumulated fiscal reserve 累积财政储备 |_8- 3  
accumulated profit 累积利润;滚存溢利 ,2/qQD n/  
accumulated reserve 累积储备 a1B_w#?8  
accumulation of surplus income 累积收益盈余 0n|op:]BHM  
acquired assets 既得资产 bN@V=C3  
acquisition 收购;购置;取得 ZkkXITQkPM  
acquisition cost 购置成本 @kn0f`  
acquisition expenses 购置费用 ^)conSm  
acquisition of 100% interest 收购全部股权 /i$E|[  
acquisition of control 取得控制权 _`|Hk2O  
acquisition of fixed assets 购置固定资产 |AW[4Yn>  
acquisition of shell “买壳” P*XLm  
acquisition price 收购价 K_',Gd4L  
act of God 天灾 s={AdQ  
acting partner 执事合伙人 hgX@?WWR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 @dV'v{:,  
active partner 积极参与的合伙人 G eN('0  
active trading 交投活跃 qi_[@da f?  
actual circulation 实际流通 {BKu'A  
actual cost 实际成本 f@T/^|`mh  
actual expenditure 实际开支;实际支出 ZFNM>C^  
actual income 实际入息;实际收入;实际收益 2j` x^  
actual market 现货市场 ]fI v{[A_  
actual price 现货价;实际价格 MbC7`Sp&i  
actual profit 实际利润 #.UooFk+Y  
actual quotation 实盘;实际价位;实际报价 (EGsw o  
actual year basis 按实际年度计算 mnu4XE#|  
actuals 实货 So\(]S  
actuarial investigation 精算调查 Q5b?- P  
actuarial principle 精算原则 A!No:?S  
actuarial report 精算师报告 }:7'C. ."  
Actuarial Society of Hong Kong 香港精算学会 ?2_Oa%M  
actuarial valuation 精算师估值 3'8B rK  
actuary 精算师 *+re2O)Eh'  
ad referendum agreement 暂定协议;有待覆核的协定 e3UGYwQ  
ad valorem duty 从价税;按值征税 q [Rqy !,  
ad valorem duty system 从价税制 tbF>"?FY/  
ad valorem fee 从价费 Nt9M$?\P  
ad valorem tariff 从价关税 A1zM$ wDU  
additional allowance 额外免税额 *x2+sgSf_0  
additional amount for unexpired risk 未过期风险的额外款额 |X k'd@<  
additional assessable profit 补加应评税利润 _>%P};G{>  
additional assessment 补加评税 2i*-ET  
additional commitment 额外承担 mBSa*s)  
additional commitment vote 额外承担拨款 W# E`h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3t5`,R1@t  
additional dependent parent allowance 供养父母额外免税额 Ol6jx%Je`  
additional provision 额外拨款 XYhN;U}Z  
additional stamp duty 附加印花税 b[<r+e8  
additional tax 补加税罚款;补加税款 mk8xNpk B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?*|AcMw5  
adjudged bankrupt 被裁定破产 ^EWkJW,Yc  
adjudicated bankrupt 裁定破产人 T_|%n F-+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &[$qA  
adjudication of bankruptcy 裁定破产;宣告破产 O-y/K2MC*  
adjudication of insolvency 裁定无力偿还债务 0B#9CxU%  
adjusted actual 经调整的实数;调整后的实数 R)MWO5  
adjusted current assets 经调整的流动资产;调整后的流动资产 %^ f! = *  
adjusted figure 经调整的数字;调整后的数额 xDv$z.=Y  
adjusted liabilities 经调整的负债;调整后的负债 i"Hec9Ri  
adjusted loss 经调整的亏损;调整后的亏损 Md(AqaA  
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 AM  cHR=/  
adjusted profit 经调整的利润;调整后的利润 >UvLeS2h:y  
adjusted surplus 经调整的盈余额;调整后的盈余额 t+7h(?8L  
adjusted value 经调整的价值;调整后的价值 @^]wT_r  
adjustment 调整;修订;理算〔保险〕 9J h"1i>x2  
adjustment centre 调剂中心 jh0``{  
adjustment lag 调整过程的时间差距;调整时差 l{ja2brX  
adjustment mechanism 调整机制 JpqZVu"7  
adjustment of loss 亏损调整 PnkJ Wl<S  
adjustment process 调整过程;调整程序 <0T5W#H`D  
adjustment range 调整幅度 4$.$j=Ct."  
administered exchange rate 受管制汇率 GTL gj'B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "<ua G?:  
administration expenses 行政费用 iq2)oC_  
administration fee 手续费;行政费 '8\7(0$c  
administration in bankruptcy 破产管理 V/5.37FSb  
administration order 遗产管理令 CZ"~N`  
administrator 管理人;遗产管理人 ?,uTH 4  
administrator of the estate 遗产管理人 X-2rC  
admission of debt 债项承认书 a,g3 /  
admission of proof 接纳债权证明 s\i:;`l:=5  
advance 放贷款项;垫付款项;预支款项;预付款项 |& OW_*l  
advance account 暂支帐目;预付款帐户 |^9+c2   
advance compensation 预付补偿金 Xmr|k:z  
advance from shareholder 股东垫款 uvR9BL2=  
advance pending reimbursement 预支以待日后付还 JLo'=(  
advanced economy 先进经济体系 s+IU%y/9$a  
advancement 预付;预付财产 vFKX@wV S  
advances warrant 垫款令 gv)F`uRWA  
advancing 贷出 4Gz5Ju  
adverse balance 逆差 ?}|l )  
adverse exchange 逆汇 };;\&#  
advertisement addressed to shareholders 在报章刊登的致股东通告 l3kYfq{";"  
advice for collection 托收通知书 +Tz Z   
advice of drawing 提款通知书;汇票通知书 hbl%<ItI49  
advice of payment 付款通知 P7ktr?V0a  
Advisory Committee [Securities and Futures Commission] 9D@ $Y54  
谘询委员会〔证券及期货事务监察委员会〕 ML@-@BaN  
Advisory Committee on Diversification 经济多元化谘询委员会 0qP&hybL[(  
affidavit 誓章;遗产申报誓章 OiBDI3,|+  
affidavit of no receipt 述明无收款的誓章 RO.GD$ 3n  
affiliate 联号;联营公司;附属公司 z\64Qpfm  
affiliated company 附属公司;联号;联营公司 Axp#8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b{Srd3  
affordability 负担能力 y.,S}7l:  
African Development Bank [AfDB] 非洲开发银行 /){F0Zjjt  
after-acquired property 事后取得的财产 |^!#x Tj  
after-hours dealing 市后交易 XfY~q~f8  
after-tax profit 税后盈利;税后利润;税后溢利 N6K%Wkz  
agency agreement 代理协议 X 'D~#r  
agency expenses 代理机构的开支 "9F]Wv/  
agency fee 代理费 &q~**^;'  
Agency Law 《代理法》 }#0MJ6L  
agent 代理人;承销人 Ip c2Qsa  
agent of company 公司代理人 S%+,:kq  
agent's fee 代理人费;经纪费 YdsY2  
aggregate 总计;总数;总体数字 LF o{,%B  
aggregate amount 总款额;总额 '2)c;/-E  
aggregate assets and liabilities 总体资产与负债 DXX(qk)6  
aggregate at constant price 按固定价格计算的总体数字 xW|^2k  
aggregate demand 总需求 7C~qAI6Eg  
aggregate gross position 总持仓量 fDe4 [QQ8  
aggregate limit 总限额 P(iZGOKUs=  
aggregate of salaries tax 合计薪俸税 CbPCj.MH  
aggregate performance 总体表现;总体业绩 0LI:R'P+P[  
aggregate supply 总体供应 2K >tI9);  
aggregate surplus 总盈余 F:$Dz?F0v  
aggregate total 整体总额 % 1f, 8BM  
aggregate value 总值;合计价值 Ve/"9 ?Y_  
aggregated basis 合计基准 w\(LG_n|  
aggregated net chargeable income 合计应课税入息实额 C\.mv|aW~  
aggregation 合并计算;合计;总和 :CH*~o  
aggregation of incomes of husband and wife 夫妇入息合并计算 _`RzPIS^  
aggregation of property 财产的总和 %Xm3m0nsv{  
agio 差价;贴水 )HZUCi/F]  
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》 \=n0@1Q=>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }mGOEG|F2  
《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》 e<_yr>9g"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment JtB"Dh  
《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》 bpe8 `b(#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b1X.#pz7F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PT2b^PP  
agreement for a settlement 授产协议 "= H.$ +  
agreement for assignment 转让协议 >&uG1q0p.  
agreement for sale 售卖协议;买卖协议  }qf9ra  
agreement for sale and purchase 买卖协议 t<`h(RczHI  
agreement for the payment of interest 支付利息协议 In1VW|4h  
agreement for the repayment of money 还款协议 - 0t  
agreement of reinsurance 再保险协议 XD1 x*#  
Agricultural Bank of China 中国农业银行 9`[#4'1Mik  
air passenger departure tax 飞机乘客离境税 wLa^pI4p ^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bXN-q!  
airport tax 机场税 *~p~IX{  
alcohol duty 酒精税 [w iI  
alienation 让与;让渡;转让 9ICC2%j|  
alimony 生活费;赡养费 fX.V+.rj  
All Ordinaries Index [AOI] 所有普通股指数 >z=_V|^$  
all risks 全险;综合险 o;#{N~4[$  
All Sales Record for Stock Market 《股票市场成交报告》 s3G\L<~mB  
Allied Capital Resources Limited 新联财务有限公司 = mn jIp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m~K[+P  
allocation letter 拨款信件 K?l1Gj  
allocation of fund 分配款项;预留款项 |=OO$z;q|  
allocation of profit 利润分配;溢利分配 F~Kd5-I@  
allocation warrant 拨款令 mtfyhFk  
allotment 分配;配股 *q5'~)W<  
allotment notice 股份配售通知;配股通知 ]mU,y$IQ  
allotment of shares 股份分配 0 O{Y Vk`  
allowable 可获宽免;免税的 OtopA)  
allowable business loss 可扣除的营业亏损 ?nm:e.S+?  
allowable expenses 可扣税的支出 !U02>X   
allowance 免税额;津贴;备抵;准备金 >M` swEj  
allowance for debts 债项的免税额 Kd_WN;l  
allowance for depreciation by wear and tear 耗损折旧免税额 )G(6=l*  
allowance for funeral expenses 殡殓费的免税额 YK# QH"}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #=WDJ T:  
allowance for repairs and outgoings 修葺及支出方面的免税额 +MQvq\%tG  
allowance to debtor 给债务人的津贴 7f4R5c  
alteration of capital 资本更改 q.(p.uD  
alternate trustee 候补受托人 >40B Fxc  
amalgamation 合并 uO$ujbWZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gbc^Lb  
ambit of charges 征税范围;收费范围 \!UNa le  
amended valuation 经修订的估值 S"|sD|xOb  
American Commodities Exchange 美国商品交易所 &77]h%B >  
American Express Bank Limited 美国运通银行 ivdw1g|)h  
American Stock Exchange 美国证券交易所 {Y5h*BD>  
amortization 摊销 my#qmI  
amount due from banks 存放银行同业的款项  FNZB M  
amount due from banks abroad 存放海外银行同业的款项 _/[n/"gn  
amount due from holding companies 控股公司欠款 'e6 W$?z  
amount due from local banks 存放本港银行同业的款项 C9-9cdW H  
amount due to banks 银行同业的存款 UI~ENG  
amount due to banks abroad 海外银行同业的存款 }9C5U>?  
amount due to holding companies 控股公司存款 "X']_:F1a  
amount due to local banks 本港银行同业的存款 9X&Xs/B  
amount due to outport banks 外埠银行同业的存款 >/"XX,3  
amount for note issue 发行纸币的款额 H*QN/{|RU  
amount of bond 担保契据的款额 ~qNpPIrGr  
amount of consideration 代价款额 R|Ft@]  
amount of contribution 供款数额 =#XsY,r  
amount of indebtedness 负债款额 A!v-[AI[  
amount of principal of the loan 贷款本金额 TJtW?c7  
amount of rates chargeable 应征差饷数额 @S~'m;  
amount of share capital 股本额 ` n{rzenPX  
amount of sums assured 承保款额 zIbl[[M&  
amount of variation 变动幅度 BfOG e!Si  
amount of vote 拨款数额  =erA.u  
amount payable 应付款额 #SY8Zv  
amount receivable 应收款额 X7kJWX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7YbI|~  
analysis 分析 Q:+Y-&||"  
ancillary risk 附属风险 < /y V  
annual account 周年帐目;周年帐目报表;年度决算;年结 D<7S P,D  
annual accounting date 年结日期  OU=9fw  
annual allowance 每年免税额;年积金;年度津贴;年津 C# r_qn  
annual balance 年度余额 *f8,R"]-g  
annual disposable income 每年可动用收入 b* Ipg8n+  
annual estimates 周年预算 .<Z7 K @  
annual fee 年费 a73b/_zZ=  
annual general meeting 周年大会 ej,MmLu~^  
annual growth rate 年增率;每年增长率 NrvS/ cI!t  
annual long-term supplement 长期个案每年补助金 hE:P'O1  
annual pensionable emolument 可供计算退休金的年薪 mxHNK4/  
annual report 年报 yh_s(>sh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y,D\_il_  
annual return 周年报表;周年申报表;每年报税表格 OxF\Hm)(  
Annual Return Rules 《周年报表规则》 T GMHo{ ]  
annual review of consumer prices 每年消费物价回顾 s)=L6t^a6  
annual roll-forward basis 逐年延展方式 &3{:h  
annual salary 年薪 ^OG^% x"  
annual statement 年度报表;年度决算表 Y tGH>0}h  
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 cXJgdBwo  
annuitant 年金受益人 17D167\X  
annuity 年金 ]CC= \ <  
annuity contract 年金合约 MC#bo{Bq3-  
annuity on human life 人寿年金 M _U$I7  
antecedent debt 先前的债项 Z-4A`@p  
ante-dated cheque 倒填日期支票 NtTLvO6  
anticipated expenditure 预期开支 e;3$7$n Pv  
anticipated net profit 预期纯利 j<deTK;.  
anticipated revenue 预期收入 aic6,>\!'  
anti-inflation measure 反通货膨胀措施 {>FA ~}cX.  
anti-inflationary stance 反通货膨胀立场 &P3B  
apparent deficit 表面赤字 B_5q}Bp<  
apparent financial solvency 表面偿债能力 Wr)% C  
apparent partner 表面合伙人 >mF`XbS  
application for personal assessment 个人入息课税申请书 8KWT d  
application of fund 资金应用 `?JrC3  
application to release as liquidator and to destruct the books of accounts and documents #<'/s qL  
申请免除清盘人职务及毁灭帐簿与文件 N83RsL "}_  
appointed actuary 委任精算师 :o}7C%Q8  
appointed auditor 委任核数师;委任审计师 x6DH0*[.  
appointed trustee 委任的受托人 =hl-c  
appointer 委任人 (f#W:]o/  
apportioned pro rata 按比例分摊 LO"HwN43h  
apportionment 分配;分摊 bf;IJ|v^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4kXx(FE  
apportionment formula 分摊方程式 1Y9Ye?~jd  
apportionment of estate duty 遗产税的分摊 {bETHPCf  
appraisal 估价;评估 M~662]Ekk  
appreciable growth 可观增长 %aw/Y5  
appreciable impact 显着影响 tDN-I5q  
appreciable increase 可观增长 !y] Y'j  
appreciation 增值;升值 ZQBo|8*  
appreciation against other currencies 相对其他货币升值 uaDU+y wL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6l_8Q w*5I  
appreciation tax 增值税 l3g6y 9;  
appropriation 拨款;拨用;拨付 30H:x@='9  
appropriation account 拨款帐目 %\b5)p  
Appropriation Bill 拨款法案 6AQ;P  
appropriation-in-aid system 补助拨款办法 #-lk=>  
approved assets 核准资产 [/#n+sz.A  
approved basket stock 认可一篮子证券 }Xc|Z.6  
approved budget 核准预算 CKBi-q FH  
approved charitable donation 认可慈善捐款  Mx r#  
approved charitable institution 认可慈善机构 {iQ<`,)Y  
approved currency 核准货币;认可货币 /asyj="N7  
approved estimates 核准预算 &H4UVI  
approved estimates of expenditure 核准开支预算 u|:VQzPd-  
approved overseas insurer 核准海外保险人 P;_dil G  
approved overseas trust company 核准海外信托公司 jB1\L<P  
approved pooled investment fund 核准汇集投资基金 1~`g fHI4  
approved provident fund scheme 认可公积金计划 ] lO$oO  
approved provision 核准拨款 A`N;vq,  
approved redeemable share 核准可赎回股份 ;,4J:zvZdQ  
approved regional stock 认可地区性证券 |u}sX5/q  
approved retirement scheme 认可退休金计划 ptDA))7M/  
approved subordinated loan 核准附属贷款 uk'<9g^  
arbitrage 套戥;套汇;套利 Cz a)s  
arbitrageur 套戥者;套汇者 9hguC yr@h  
arbitrary amount 临时款项 ~r>UjC_ B:  
arrangement 措施;安排;协定 Mvcl9  
arrears 欠款 F 1zc4l6  
arrears of pay 欠付薪酬 9MYt4  
arrears of revenue 逾期未收税款;逾期未收的帐项 3p4bOT5  
articles of association 组织章程;组织细则;组织章程细则 >y8Z{ALQ5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3o^V$N.  
ascertainment of profit 确定利润 57MoO  
"Asia Clear" “亚洲结算系统” \U-5&,fP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7I44BC*R~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E Fv+[  
Asian Development Fund [ADF] 亚洲发展基金 11-uJVO~*  
Asian dollar bond 亚洲美元债券 ud#8`/!mq  
Asian dollar market 亚洲美元市场 ih;TQ!c+b  
Asian dollar rate 亚洲美元利率 RCX4;,DHx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B+B v(p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z\7bp&&  
asked price 沽盘;喊价;索价;卖方报价 rFK *  
assessable income 应评税入息 C4cg,>P7  
assessable loss 应评税亏损 z`2d(KE?  
assessable profit 应评税利润 kt:%]ZZL  
assessable value 应评税值 6?iP z?5  
assessed profit 估定利润 - 'VT  
assessed value 经评估价值 :|A db\b  
assessment 评税;评定;估价;评税单 Qp?+_<{  
assessment number 评税编号;估价编号 uA,{C%?  
assessment of additional tax 补加税评税 6FmgK"t8  
assessment of performance 业绩评估;实绩评价 2bC%P})m  
Assessor 评税主任 PJ.jgN(r  
asset price bubbles 资产价格泡沫 Z)&HqqT3p  
asset-backed securities 具资产保证的证券 a|53E<5X  
assets accretion 资产增值 r 1a{Y8?  
assets and liabilities 资产与负债 j,-7J*A~  
assets betterment statement 资产递增表;资产改进表 F>Oh)VL,Ev  
assets lending 实物放款;有抵押贷款 ~VGK#'X:  
assets of the company passing on the death 死者去世时转移的公司资产 $.cGRz  
assets pledged as security for liabilities 用作负债抵押的资产 |S}*M<0  
assets portfolio 资产投资组合 gjWH }(K  
assets price 资产价格 a[!d)Y:zx  
assets quality 资产质素 ;7A,'y4f  
assets realization 资产变现 c,fedH;  
assets refinancing arrangement 资产再集资安排 [aC9vEso!  
assets securitization 资产证券化 atAA[~  
assets situated outside Hong Kong 在香港以外地方的资产 `->k7a0<b1  
assets stripping 削减资产;拆卖资产 `j$d(+Gv  
assets value 资产值 l`]!)j|+  
assignee 承让人 hzH5K  
assignment 转让;转让书;转让契 O:x%!-w  
assignment of interest 权益转让 PWU#`>4  
assignment of letters patent and trade mark 专利证书及商标转让 =w8 YZs8w  
assignment of property 物业转让;物业转让书 Lgfr"{C  
assignment right 转让权 srkOa d  
assignor 转让人 < KA@A}  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Qw-qcG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Dw[Q,SE   
associate member 附属会员 qTGy\i  
associated body corporate 相联法人团体 ZSSgc0u^?  
associated company 相联公司;联属公司 ?yb{DZ46  
associated corporation 相联法团 5`DH\VD.j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zK92:+^C   
公认会计师公会〔英国〕 BkeP?X  
Association of Futures Exchange Brokers 香港期货经纪协会 F"C Yrt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B;Z^.3  
association of underwriters 承保人组织 sJlKN  
assumption of control 接管 A%O#S<sa  
assurance 担保;保险;转易;转易书 E=QQZ\w  
assurance of interest 权益的转易 (Vv]:Y]  
at 19XX price 按一九XX年价格计算 /0uinx  
at a discount 按赔价计算;按贴水价格计算;打折扣 eH8.O  
at a premium 按溢价计算;按升水价格计算 k}.nH"AQ  
at call 通知付款;按通知 B=r/(e  
at constant market price 按固定市价计算 [ub\DLl  
at constant price 按固定价格计算 \nWpV7TSN  
at cost 按成本计算 (jG$M=q-  
at current market price 按当时市价计算;按现时市价计算 J_@4J7  
at current price 按当时价格计算;按现时价格计算 M2S|$6t:  
at factor cost 按要素成本计算;按生产要素成本计算 yw<xv-Q=i  
at money-of-the-day price 按付款当日价格计算 D=vq<X'  
at or better 按指定或较佳价位〔买卖指令〕 -tdG} Gu  
at par 按面值计算;平价 CQ[-Cp7  
at sight 见票即付 Zv\b`Cf}  
at the close 按收市盘 "!?bC#d#(  
at the opening 按开市盘 +bn w,B><  
attestation 见证;见证条款 AlxS?f2w  
at-the-money option 平价期权 OEW,[d  
attorney 受权人;受托代表人 H/&Q,9sU21  
attornment 新拥有人承认书 buXG32;  
attributable profit 可归属利润 >xKRU5  
attributable share value 可归属股份价值 t@n (a  
Auckland Stock Exchange 奥克兰证券交易所 U'G`Q0n  
auction 拍卖 QEKFuY<E+  
auctioneer 拍卖商 bl<7[J.  
audit 审计;核数 z;fSd  
Audit Commission 审计署 . 6dT5x8u  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] lz 6 Aj  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 r|@?v,  
audit review 帐目审查 m5X=P5U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Se8y-AL6x>  
audited account 审计帐目;经审计的帐目 `.g8JC\_m  
audited annual account 经审计的周年帐目 88j ;7  
audited balance sheet 经审计的资产负债表 ?g4|EV-56  
auditor 核数师;核数主任;审计师 nW_  
auditor's certificate 核数师证明书;审计师证明书 ~2431<YV  
auditor's report 核数师报告;审计师报告 PEIr-qs%D  
Aussie bond 澳元债券 dDbC0} x/  
austerity budget 紧缩预算 <GRf%zJ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9A(K_d-!H  
Australia All Ordinaries Index 澳洲所有普通股票指数 +GU16+w~E  
Australian Dollar [AUD] 澳元 \k_3IP?o=  
Australian Options Market 澳大利亚期权市场 !ei20@  
Australian Securities Commission 澳洲证券事务监察委员会 4?& a?*M  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M3 u8NRd5|  
Australian Stock Exchange 澳大利亚证券交易所 %U7f9  
Austrian Schilling [ATS] 奥地利先令 4/WCs$  
authentication 认证;鉴证 QB,ad   
authority to purchase 委托购买证;委购书 2v1&%x:y#  
authorization 认可;核准;授权;授权书 -Wk"o?} q  
authorization by direction 指示授权 *XO KH+_u  
authorization by instruction 指令授权 MlE~ gCD  
authorization by warrant 令状授权 h';v'"DoW`  
authorization of unit trust 单位信托的认可 e&4u^'+K  
authorized agent 指定代理人 CD[=z)<z{  
authorized capital 法定资本 G\ZRNb  
authorized clerk 出市员 |l(lrJ{  
authorized dealer 认可交易商 B31-<w  
authorized financial institution 认可财务机构 q"<-  
authorized fund 认可基金 y(h(mr  
authorized fund house 获授权的基金公司;认可基金公司 nF$)F?||  
authorized institution 认可机构 ~|C1$.-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {~g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,z )NKt#  
authorized insurer 获授权保险人;获认可承保人 ss8v4@C  
authorized investment 特准投资项目 #!,`EU  
authorized person 获授权人 86F+N_>Z  
authorized representative 获授权代表 12xP)*:$  
authorized share capital 法定股本 >8O=^7  
automated quotation system 自动报价系统 Bqlc+d:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \Pmk`^T  
自动交易系统〔香港期货交易所有限公司〕 )#~fS28j  
automatic adjustment mechanism 自动调整机制 !!%nl_I(  
automatic adjustment system 自动调整系统 B1#>$"_0}=  
Automatic Clearing House 自动票据交换所 >C&<dO#i  
automatic exchange rates accumulation system 自动化汇率累集系统 M~F2cX W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SfSEA^@|  
automatic teller machine [ATM] 自动柜员机 \<x_96jt!\  
autopay 自动转帐 #@s~V<rW  
available assets 可用资产 <" l;l~Y1  
available fiscal reserve 现存财政储备 , %O3^7i  
available profit 可用利润 `f+g A  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 E*CQG;^=N  
average 平均;平均数;海损 1|w:xG^  
average basic salary 平均基本薪金 ?Hxgx  
average consumer expenditure 平均消费开支;一般消费开支 q.[[ c  
average cost 平均成本 A!Ct,%   
average cost of land production 增辟土地平均成本 = S8>  
average daily turnover 平均每日成交额 6_K#,_oZ  
average daily wage rate 平均每日工资率 aEdJri  
average expenditure pattern 平均开支模式 >/kG5]zxY  
average growth rate 平均增长率 %]$p ^m  
average net fixed assets 固定资产平均净值 w!w _`7[  
average of relatives 相对价格平均数 6FIoWG"x  
average price 平均价格 R bc2g"]  
average propensity to consume 平均消费倾向;一般消费倾向 FXEfD"  
average propensity to save 平均储蓄倾向;一般储蓄倾向 D K_v{R  
average rate 平均率 u!Nfoq&'u  
average revenue 平均收入;平均收益 V?dK*8s  
average stock 平均库存;平均存货 g] C3 lf-  
average yearly rent 平均年租 &\` a5[  
avoidance of double taxation 避免双重课税 QN&^LaB<T  
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 c1AG3Nb  
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