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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: {E~Xd  
A share A股;甲类股份 5z Kqb  
abatement of tax 减税;减扣免税额 @$c!/  
ABN AMRO Bank N.V. 荷兰银行 @Z q[e   
above-the-line expenditure 线上项目支出;经常预算支出 G\ex^&M  
above-the-line receipt 线上项目收入;经常预算收入 x[x(y{&~  
ABSA Asia Limited 南非联合亚洲有限公司 u{Ak:0G7  
absolute change 绝对数值变更 l `R KqT+  
absolute expenditure 实际开支 /NU103F yt  
absolute guideline figure 绝对准则数字 ke]Yfwk  
absolute interest 绝对权益 V&iS~V0.  
absolute order of discharge 绝对破产解除令 wDKELQ(y H  
absolute profit margin 绝对利润幅度 >vAN(3Idu  
absolute value 实值;绝对值 0X>T+A[E  
absolutely vested interest 绝对既得权益 uY]0dyI  
absorbed cost 已吸收成本;已分摊成本 |'$ l7  
absorption 吸收;分摊;合并 ?oKL &I@  
absorption rate 吸收率;摊配率;分摊率 R5kH0{zM  
ACB Finance Limited 亚洲商业财务有限公司 2M&$Wuu.q  
acceptable form of reciprocity 合理的互惠条件 95L yYg  
acceptable rate 适当利率;适当汇率 \0&SI1Yp  
acceptance agreement 承兑协议 jT-<IJh!o  
acceptance for honour 参加承兑 RB;BQoGX  
acceptor 承兑人;接受人;受票人 o(fyd)t  
acceptor for honour 参加承兑人 fEwifSp.  
accident insurance 意外保险 =$&&[&  
Accident Insurance Association of Hong Kong 香港意外保险公会 qrE0H  
accident insurance scheme 意外保险计划 !i Jipe5  
accident year basis 意外年度基准 )4m_A p\  
accommodation 通融;贷款 .&|L|q}  
accommodation bill 通融票据;空头票据 WFDCPQ@  
accommodation party 汇票代发人 7&|6KN}c  
account balance 帐户余额;帐户结余 <u0,Fp  
account book 帐簿 eGvOA\y:  
account collected in advance 预收款项 :tbd,Uo  
account current book 往来帐簿 2(+P[(N1,  
account of after-acquired property 事后取得的财产报告 r6 }_H?j  
account of defaulter 拖欠帐目 h.}u?{  
account payable 应付帐款 ~OCZz$qA  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 H+x#gK2l  
account receivable 应收帐款 cmDT +$s  
account receivable report 应收帐款报表 +`}o,z/^  
account statement 结单;帐单;会计财务报表 D/:3R ZF  
account title 帐户名称;会计科目 %*K;np-q{  
accountant's report 会计师报告 1tGgDbJU  
Accountant's Report Rules 会计师报告规则 MI*Sq\-i  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _ZyT3P&  
Accounting Arrangements 《会计安排》 u"Y]P*[k  
accounting basis 会计基础 Nfaf;;J}  
accounting by Official Receiver 破产管理署署长呈交的帐目 [K:29N9~4  
Accounting Circular 《会计通告》  =:~(m  
accounting class 会计类别 N|Habua<Xw  
accounting date 记帐日期;会计结算日期 DFy1 bg  
accounting for money 款项核算 &,MFB  
Accounting Officer 会计主任 m\-PU z&C  
accounting period 会计报告期;会计期 s)w9%  
accounting policy 会计政策;会计方针 X<euD9?  
accounting practice 会计惯例 mb{q(WEPP  
accounting principle 会计准则 "~\*If  
accounting record 会计记录 N RSU+D-z  
accounting report 会计报告 P }Te"Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p6[ (81  
Accounting Society of China 中国会计学会 -;Uj|^  
accounting statement 会计报表 1`l;xw1W  
accounting system 会计制度;会计系统 D#0O[F@l##  
accounting transaction 会计事项;帐务交易 h<NRE0-  
accounting treatment 会计处理 <\aU"_D   
accounting year 会计年度 ;?~ 9hN!  
accretion 增值;添加 '[ 0YIn  
accrual 应计项目;应累算数目 (B}+h   
accrual basis 应计制;权责发生制 9g]M4*?C9P  
accrual basis accounting 应计制会计;权责发生制会计 1<,/ -H  
accrue 应累算;应计 lT,+bU  
accrued benefit 应累算利益 >r}Vf9 5[N  
accrued charges 应计费用 mH\@QdF  
accrued cumulative preference share dividend 应累算的累积优先股股息 BS2?!;,8  
accrued expenses 应累算费用 N!c gN  
accrued interest payable 应付利息;应计未付利息 ChE_unw  
accrued interest receivable 应收利息;应计未收利息 vgThK9{m;  
accrued right 累算权益 8Q(8b@ZO,  
accruing profit 应累算的利润 hSMV&Cs  
accumulated fiscal reserve 累积财政储备 P {H{UKs#  
accumulated profit 累积利润;滚存溢利 sfI N)jh  
accumulated reserve 累积储备 BX3lP v  
accumulation of surplus income 累积收益盈余 '9q6aM/&  
acquired assets 既得资产 [cpNiw4e  
acquisition 收购;购置;取得 L|\Diap  
acquisition cost 购置成本 +)gB9DoK  
acquisition expenses 购置费用 'n4u-pM(nB  
acquisition of 100% interest 收购全部股权 I7G,`h+H  
acquisition of control 取得控制权 xZ+]QDKC  
acquisition of fixed assets 购置固定资产 @O/,a7Tt  
acquisition of shell “买壳” T|bZ9_?+2  
acquisition price 收购价 \_U*t!  
act of God 天灾 C*rd;+1A  
acting partner 执事合伙人 <[hz?:G"$  
active market 买卖活跃的市场;交投畅旺的市场;旺市 o^GC=Aca`  
active partner 积极参与的合伙人 1JeJxzv>C  
active trading 交投活跃 PAoX$q  
actual circulation 实际流通 o , LK[Q  
actual cost 实际成本 ?OsS`)T  
actual expenditure 实际开支;实际支出 y x;h  
actual income 实际入息;实际收入;实际收益 X4Xf2aXI  
actual market 现货市场 %h/! Y<%  
actual price 现货价;实际价格 MGybGbd  
actual profit 实际利润 @a(oB.i  
actual quotation 实盘;实际价位;实际报价 asz?p\k:bC  
actual year basis 按实际年度计算 }\Z5{OA  
actuals 实货 2 ~-( A  
actuarial investigation 精算调查 ikHOqJ-,m  
actuarial principle 精算原则 p(?3 V  
actuarial report 精算师报告 m&Sp1=*Ejy  
Actuarial Society of Hong Kong 香港精算学会 @q)E=G1<o0  
actuarial valuation 精算师估值 JIV8q HC  
actuary 精算师 XKSX#cia  
ad referendum agreement 暂定协议;有待覆核的协定 9p*-?kPb  
ad valorem duty 从价税;按值征税 xR}of"  
ad valorem duty system 从价税制 K)5;2lN,  
ad valorem fee 从价费 fl)zQcA  
ad valorem tariff 从价关税 N^J*!]|  
additional allowance 额外免税额 r/Dd& x  
additional amount for unexpired risk 未过期风险的额外款额 (}~ucI<~  
additional assessable profit 补加应评税利润 x6e+7"#~  
additional assessment 补加评税 %U?)?iZdL  
additional commitment 额外承担 P(;Mb{  
additional commitment vote 额外承担拨款 ]o*$h$?s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )4ncutb  
additional dependent parent allowance 供养父母额外免税额 O<X )p`,`  
additional provision 额外拨款 P) 1 EA;  
additional stamp duty 附加印花税 HNMBXXf, B  
additional tax 补加税罚款;补加税款 6"%2,`Nu  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \h#9oPy  
adjudged bankrupt 被裁定破产 sHsg_6~  
adjudicated bankrupt 裁定破产人 %wW'!p-<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >'Hx1;  
adjudication of bankruptcy 裁定破产;宣告破产 |yv]Y/ =  
adjudication of insolvency 裁定无力偿还债务 c&e0OV\m  
adjusted actual 经调整的实数;调整后的实数 z2~87fv+  
adjusted current assets 经调整的流动资产;调整后的流动资产 ZNL5({lv  
adjusted figure 经调整的数字;调整后的数额 s=U\_koyH  
adjusted liabilities 经调整的负债;调整后的负债 xJc.pvVPw  
adjusted loss 经调整的亏损;调整后的亏损 [YE?OQ7#  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 FL&dv  
adjusted profit 经调整的利润;调整后的利润 TQ-KkH}y  
adjusted surplus 经调整的盈余额;调整后的盈余额 jL_5]pzJ  
adjusted value 经调整的价值;调整后的价值 a}yR p  
adjustment 调整;修订;理算〔保险〕 VDn:SGj5  
adjustment centre 调剂中心 )7AM3%z1?  
adjustment lag 调整过程的时间差距;调整时差 Efr3x{ j  
adjustment mechanism 调整机制 4Py3I9  
adjustment of loss 亏损调整 D|TR!  
adjustment process 调整过程;调整程序 b1)\Zi  
adjustment range 调整幅度 v, 0<9!'v  
administered exchange rate 受管制汇率 7d9Z/J@>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (hsZ  
administration expenses 行政费用 ]]y[t|6  
administration fee 手续费;行政费 PbN3;c3  
administration in bankruptcy 破产管理 hBy*09Sv  
administration order 遗产管理令 ,qu:<  
administrator 管理人;遗产管理人 s41adw>  
administrator of the estate 遗产管理人 ]-Lruq#  
admission of debt 债项承认书 }!B.K^@)  
admission of proof 接纳债权证明 y5%5O xB  
advance 放贷款项;垫付款项;预支款项;预付款项 m1y `v"  
advance account 暂支帐目;预付款帐户 +{*)}[w{x  
advance compensation 预付补偿金 qc&jd  
advance from shareholder 股东垫款 4if\5P:j  
advance pending reimbursement 预支以待日后付还 nx$bM(.  
advanced economy 先进经济体系 ?Cc :)  
advancement 预付;预付财产 3):?ZCw7y  
advances warrant 垫款令 +7Rt{C,  
advancing 贷出 :D4];d>1  
adverse balance 逆差 8]]@S"ZM,\  
adverse exchange 逆汇 O! (85rp/  
advertisement addressed to shareholders 在报章刊登的致股东通告 L!vWRwZwC  
advice for collection 托收通知书 ~'{VaYk]v  
advice of drawing 提款通知书;汇票通知书 |*1xrM:v~  
advice of payment 付款通知 r\RFDj  
Advisory Committee [Securities and Futures Commission] >#?iO]).  
谘询委员会〔证券及期货事务监察委员会〕 Om6Mmoqh  
Advisory Committee on Diversification 经济多元化谘询委员会 D2$^"  
affidavit 誓章;遗产申报誓章 5p{25N_t  
affidavit of no receipt 述明无收款的誓章 #G~wE*VR$  
affiliate 联号;联营公司;附属公司 C *Xik9n  
affiliated company 附属公司;联号;联营公司 vX 1W@s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ys%'#f  
affordability 负担能力 B!iFmkCy  
African Development Bank [AfDB] 非洲开发银行 FE}s#n_Pd  
after-acquired property 事后取得的财产 kwc*is  
after-hours dealing 市后交易 23k)X"5  
after-tax profit 税后盈利;税后利润;税后溢利 oN ;-M-(  
agency agreement 代理协议 pU@YiwP"]x  
agency expenses 代理机构的开支 IywiCMjH  
agency fee 代理费 V8T#NJ  
Agency Law 《代理法》 hpas'H>J  
agent 代理人;承销人 J@gm@ jLc  
agent of company 公司代理人 K4Y'B o4  
agent's fee 代理人费;经纪费 Z*Zc]hD  
aggregate 总计;总数;总体数字 0<3E  
aggregate amount 总款额;总额 8W@dtZ,d  
aggregate assets and liabilities 总体资产与负债 G ~A$jStm  
aggregate at constant price 按固定价格计算的总体数字 z6 a,0&;-L  
aggregate demand 总需求 bl`D+/V   
aggregate gross position 总持仓量 i)[kubM  
aggregate limit 总限额 YQx?* gZS  
aggregate of salaries tax 合计薪俸税 1]Lhk?4t  
aggregate performance 总体表现;总体业绩 BPh".RJ  
aggregate supply 总体供应 $8Ig&k|~8  
aggregate surplus 总盈余 ~;!BDLMC6  
aggregate total 整体总额 V07VwVD  
aggregate value 总值;合计价值 Yfe'#MKfL  
aggregated basis 合计基准 P*7S3Td  
aggregated net chargeable income 合计应课税入息实额 dB@FI  
aggregation 合并计算;合计;总和 X0!Bs-WFp  
aggregation of incomes of husband and wife 夫妇入息合并计算 Enu!u~1]F  
aggregation of property 财产的总和 'H!V54 \j  
agio 差价;贴水 pbPz$Y  
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》 aU4R+.M7@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment brj[c>ID  
《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》 aj?2jU~Pq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ma1 (EJ/  
《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》 ~};]k}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )=y.^@UT@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q*Y 4m8wY  
agreement for a settlement 授产协议 K[*h+YO  
agreement for assignment 转让协议 ,}u,)7  
agreement for sale 售卖协议;买卖协议 i},d[  
agreement for sale and purchase 买卖协议 ;4l-M2  
agreement for the payment of interest 支付利息协议 ^u3*hl}YKy  
agreement for the repayment of money 还款协议 'frWu6]< 4  
agreement of reinsurance 再保险协议 q?(A!1(u  
Agricultural Bank of China 中国农业银行 R08&cd#$  
air passenger departure tax 飞机乘客离境税 p?}f|mQS)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z1kBNOr  
airport tax 机场税 hr%U>U9F  
alcohol duty 酒精税 )sRN!~  
alienation 让与;让渡;转让 j{)fC]8H  
alimony 生活费;赡养费 U&`6&$]  
All Ordinaries Index [AOI] 所有普通股指数 5[nmP95YK  
all risks 全险;综合险 Wux0RF&  
All Sales Record for Stock Market 《股票市场成交报告》 zaH 5 Km_j  
Allied Capital Resources Limited 新联财务有限公司 :,jPNuOA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ' J2ewW5  
allocation letter 拨款信件 o1Ne+Jt  
allocation of fund 分配款项;预留款项 ,tau9>!  
allocation of profit 利润分配;溢利分配 ix:2Z-  
allocation warrant 拨款令 ES^NBI j5P  
allotment 分配;配股 E N)YoVk  
allotment notice 股份配售通知;配股通知 dJloH)uJZ>  
allotment of shares 股份分配 $|rCrak;  
allowable 可获宽免;免税的 ={\![{L  
allowable business loss 可扣除的营业亏损 _cR6ik zW(  
allowable expenses 可扣税的支出 NS h%t+XU]  
allowance 免税额;津贴;备抵;准备金 ?0 HR(N(z!  
allowance for debts 债项的免税额 P a3{Ds  
allowance for depreciation by wear and tear 耗损折旧免税额 L7X7Zt8%  
allowance for funeral expenses 殡殓费的免税额 0K&_D)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e jP,29  
allowance for repairs and outgoings 修葺及支出方面的免税额 BHEs+ e0  
allowance to debtor 给债务人的津贴 xT:qe  
alteration of capital 资本更改 ;& RUE  
alternate trustee 候补受托人 Rk}\)r\  
amalgamation 合并 iKohuZr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]U_5\$  
ambit of charges 征税范围;收费范围 p 7 , f6kG  
amended valuation 经修订的估值 3gC\{y!8  
American Commodities Exchange 美国商品交易所 ]gH wfqx  
American Express Bank Limited 美国运通银行 TViBCed40  
American Stock Exchange 美国证券交易所 {F<)z% ^  
amortization 摊销 kZJt ~}  
amount due from banks 存放银行同业的款项 eH ;Wfs2f  
amount due from banks abroad 存放海外银行同业的款项 o^8*aH)I>Y  
amount due from holding companies 控股公司欠款 Jw2B&)k/  
amount due from local banks 存放本港银行同业的款项 2r %>]y  
amount due to banks 银行同业的存款 9 aY'0wa  
amount due to banks abroad 海外银行同业的存款 ?$UH9T9)  
amount due to holding companies 控股公司存款 S4;wa6  
amount due to local banks 本港银行同业的存款 &,^mM' C  
amount due to outport banks 外埠银行同业的存款 NKRaQ r  
amount for note issue 发行纸币的款额 c'"#q)  
amount of bond 担保契据的款额 qsD?dHi7  
amount of consideration 代价款额 !>CE(;E>z  
amount of contribution 供款数额 W/b"a?wE{  
amount of indebtedness 负债款额 s.f`.o  
amount of principal of the loan 贷款本金额 d&/^34gn  
amount of rates chargeable 应征差饷数额 >_rzT9gX&  
amount of share capital 股本额 ` 52% XI  
amount of sums assured 承保款额 j kSc&  
amount of variation 变动幅度 5T~3$kuO  
amount of vote 拨款数额 s;vWR^Ll  
amount payable 应付款额 7bctx_W&6  
amount receivable 应收款额 x*NqA( r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Su$18a"Bc  
analysis 分析 _Ngx$  
ancillary risk 附属风险 >.a+:   
annual account 周年帐目;周年帐目报表;年度决算;年结 <E D8"~_  
annual accounting date 年结日期 b\kN_  
annual allowance 每年免税额;年积金;年度津贴;年津 h=uiC&B  
annual balance 年度余额 Is4%}J!8  
annual disposable income 每年可动用收入 :Tlf4y:/w  
annual estimates 周年预算 *>E I2HX  
annual fee 年费 AQE eIFH  
annual general meeting 周年大会 Y'tqm&}  
annual growth rate 年增率;每年增长率 6XQ*:N/4al  
annual long-term supplement 长期个案每年补助金 W Atg  
annual pensionable emolument 可供计算退休金的年薪 j9{O0[v  
annual report 年报  Ask' !  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |z.Gh1GCy  
annual return 周年报表;周年申报表;每年报税表格 H+S~ bzz  
Annual Return Rules 《周年报表规则》 l[tY,Y:4qO  
annual review of consumer prices 每年消费物价回顾 Dm7Y#)%8  
annual roll-forward basis 逐年延展方式 \;nD)<)J  
annual salary 年薪 6H(fk1E  
annual statement 年度报表;年度决算表 5F'%i;)oq  
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 Yh}zt H  
annuitant 年金受益人 LEYWH% y  
annuity 年金 %1Vu=zCAW  
annuity contract 年金合约 v[0DE*p  
annuity on human life 人寿年金 _<Hb(z  
antecedent debt 先前的债项 Xjs21-t%  
ante-dated cheque 倒填日期支票 + AE&GU  
anticipated expenditure 预期开支 )2iM<-uB  
anticipated net profit 预期纯利 ygmv_YLjm  
anticipated revenue 预期收入 k! J4Z ${k  
anti-inflation measure 反通货膨胀措施 eXj\DjttG}  
anti-inflationary stance 反通货膨胀立场 \(.nPW]9  
apparent deficit 表面赤字 0_YxZS\  
apparent financial solvency 表面偿债能力 BP)q6?Mz  
apparent partner 表面合伙人 9oZ } h&  
application for personal assessment 个人入息课税申请书 @5{.K/s  
application of fund 资金应用 1Z^`l6|2  
application to release as liquidator and to destruct the books of accounts and documents 4M;sD;3  
申请免除清盘人职务及毁灭帐簿与文件 J!21`M-Ue  
appointed actuary 委任精算师 !!?+M @  
appointed auditor 委任核数师;委任审计师 "Y"t2l_n  
appointed trustee 委任的受托人 [VY8?y  
appointer 委任人 &/b? I `  
apportioned pro rata 按比例分摊 Nrab*K(][  
apportionment 分配;分摊  ET >S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tYI ]LL  
apportionment formula 分摊方程式 b*I&k":  
apportionment of estate duty 遗产税的分摊 .Q=2WCv0  
appraisal 估价;评估 ( z8]FT  
appreciable growth 可观增长 D8r>a"gx  
appreciable impact 显着影响 P<j4\zJ  
appreciable increase 可观增长 Sqp;/&Ji  
appreciation 增值;升值 Q3<bC6$r  
appreciation against other currencies 相对其他货币升值 ,!o\),N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 an*]62l  
appreciation tax 增值税 fe& t-  
appropriation 拨款;拨用;拨付 %NF<bEV  
appropriation account 拨款帐目 w Mlf3Uz  
Appropriation Bill 拨款法案 Tf&f`/  
appropriation-in-aid system 补助拨款办法 `jD8(}_  
approved assets 核准资产 /|4Q9=  
approved basket stock 认可一篮子证券 OqfhCNAY  
approved budget 核准预算 Bo\a  
approved charitable donation 认可慈善捐款 ^l]]qdNr  
approved charitable institution 认可慈善机构 =:xV(GK}  
approved currency 核准货币;认可货币 'Z*\1Ci  
approved estimates 核准预算 jI*}y[o  
approved estimates of expenditure 核准开支预算 QLn5#x~xb  
approved overseas insurer 核准海外保险人 KuIt[oM  
approved overseas trust company 核准海外信托公司 e.)yV'%L  
approved pooled investment fund 核准汇集投资基金 EIq{C-(  
approved provident fund scheme 认可公积金计划 Ze$^UR  
approved provision 核准拨款 b>hBct}  
approved redeemable share 核准可赎回股份 iQ]T+}nn_  
approved regional stock 认可地区性证券 <Um1h:^   
approved retirement scheme 认可退休金计划 ]y1$F Ir+  
approved subordinated loan 核准附属贷款 wQo6!H "K  
arbitrage 套戥;套汇;套利 ..P=D <'f  
arbitrageur 套戥者;套汇者 LG/=+[\{E  
arbitrary amount 临时款项 )0 Y #-=.<  
arrangement 措施;安排;协定 8]cv&d1f  
arrears 欠款 tJ?qcT?  
arrears of pay 欠付薪酬 `l[6rf_.  
arrears of revenue 逾期未收税款;逾期未收的帐项 1S*8v 7  
articles of association 组织章程;组织细则;组织章程细则 "4Vi=*2V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 p6&LZ=tL3  
ascertainment of profit 确定利润 hYP6z^  
"Asia Clear" “亚洲结算系统” SeRK7Q&_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,_"7|z wb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~6@c]:  
Asian Development Fund [ADF] 亚洲发展基金 D-TNFYYy2  
Asian dollar bond 亚洲美元债券 1=9qAp;?o  
Asian dollar market 亚洲美元市场 r+{!@`dYi  
Asian dollar rate 亚洲美元利率 E"9/YWv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B#qL$M,|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [M7iJcwt  
asked price 沽盘;喊价;索价;卖方报价  |0C|$2  
assessable income 应评税入息 Z`-)1!  
assessable loss 应评税亏损 ^F0k2pB  
assessable profit 应评税利润 2- Npw%;  
assessable value 应评税值 x*loACee.  
assessed profit 估定利润 GsP@ B'  
assessed value 经评估价值 OBKC$e6I  
assessment 评税;评定;估价;评税单 vxbH^b  
assessment number 评税编号;估价编号 7':5  
assessment of additional tax 补加税评税 yBYuDfeZ  
assessment of performance 业绩评估;实绩评价 )o " SB1  
Assessor 评税主任 N27K  
asset price bubbles 资产价格泡沫 {a+Fx}W  
asset-backed securities 具资产保证的证券 bGMeBj"R  
assets accretion 资产增值 $4$?M[  
assets and liabilities 资产与负债 h8iaJqqvJ  
assets betterment statement 资产递增表;资产改进表 ~,1-$#R  
assets lending 实物放款;有抵押贷款 CO:m]oj  
assets of the company passing on the death 死者去世时转移的公司资产 bBeFL~  
assets pledged as security for liabilities 用作负债抵押的资产 mR" 2  
assets portfolio 资产投资组合 M\Uc;:) H  
assets price 资产价格 7})!>p )  
assets quality 资产质素 )9A<fwpN  
assets realization 资产变现 fw(j6:p  
assets refinancing arrangement 资产再集资安排 MYDf`0{$_a  
assets securitization 资产证券化 (x1"uy7_  
assets situated outside Hong Kong 在香港以外地方的资产 k$$S!qi#  
assets stripping 削减资产;拆卖资产 4AJu2Hp  
assets value 资产值 ;*>QG6Fh  
assignee 承让人 =\ Tud-1Z  
assignment 转让;转让书;转让契 W[[YOK1T  
assignment of interest 权益转让 l(k rUv  
assignment of letters patent and trade mark 专利证书及商标转让 0M/\bE G(_  
assignment of property 物业转让;物业转让书 gNEzlx8A  
assignment right 转让权 26('V `N  
assignor 转让人 ,{`o/F/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &geOFe}R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5H'b4Cyi`  
associate member 附属会员 (04j4teE  
associated body corporate 相联法人团体 Ru9pb~K  
associated company 相联公司;联属公司 6?<`wGs(  
associated corporation 相联法团 , IMT '*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }Yo15BN+  
公认会计师公会〔英国〕 W{$+mow7S  
Association of Futures Exchange Brokers 香港期货经纪协会 Fu1|b2B-x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XqE55Jclp  
association of underwriters 承保人组织 TeGLAt  
assumption of control 接管 6bRQL}[  
assurance 担保;保险;转易;转易书 6,g5To#vw  
assurance of interest 权益的转易 r$3~bS$]  
at 19XX price 按一九XX年价格计算 N) V7yo?  
at a discount 按赔价计算;按贴水价格计算;打折扣 Y bn=Gy  
at a premium 按溢价计算;按升水价格计算 VxPTh\O*[  
at call 通知付款;按通知 W(PW9J9  
at constant market price 按固定市价计算 0o"<^] _|  
at constant price 按固定价格计算 @WDqP/4  
at cost 按成本计算 X/;"CM  
at current market price 按当时市价计算;按现时市价计算 R<0!?`b  
at current price 按当时价格计算;按现时价格计算 ,39$iHk  
at factor cost 按要素成本计算;按生产要素成本计算 ~qLhZR\g^  
at money-of-the-day price 按付款当日价格计算 JI[rIL \Ey  
at or better 按指定或较佳价位〔买卖指令〕 N?U&(@p  
at par 按面值计算;平价 `M pC<sit  
at sight 见票即付 PE;0 jgsiI  
at the close 按收市盘 qI V`zZc  
at the opening 按开市盘 z5o9\.y({  
attestation 见证;见证条款 Fb<\(#t  
at-the-money option 平价期权 p-(ADQS  
attorney 受权人;受托代表人 M;RnH##W  
attornment 新拥有人承认书 w_z^5\u0  
attributable profit 可归属利润 a,0o{* (u$  
attributable share value 可归属股份价值 ?w5nKpG#RI  
Auckland Stock Exchange 奥克兰证券交易所 )Ido|!]0d  
auction 拍卖 = VX<eV  
auctioneer 拍卖商 @=zBF'<.9  
audit 审计;核数 }~\].I6  
Audit Commission 审计署 1Sc~Vb|>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `bt)'ERO%#  
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〕 -Bwu$$0  
audit review 帐目审查 e,j? _p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L&gEQDPgq|  
audited account 审计帐目;经审计的帐目 k~9Ywf  
audited annual account 经审计的周年帐目 $qyM X[  
audited balance sheet 经审计的资产负债表 KAZkVL  
auditor 核数师;核数主任;审计师 7i|hlk;  
auditor's certificate 核数师证明书;审计师证明书 o}^vREO  
auditor's report 核数师报告;审计师报告 I3E8vi%B.  
Aussie bond 澳元债券 C5lD Hw[CX  
austerity budget 紧缩预算 ^J5V!i$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~3-YxCn%  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,w58n%)H  
Australian Dollar [AUD] 澳元 Mb/6>  
Australian Options Market 澳大利亚期权市场 kq.R(z+  
Australian Securities Commission 澳洲证券事务监察委员会 XY t8vJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m+gG &`&u  
Australian Stock Exchange 澳大利亚证券交易所 )'I<xx'1  
Austrian Schilling [ATS] 奥地利先令 gZ=9Y:$  
authentication 认证;鉴证 {ZIFj.2  
authority to purchase 委托购买证;委购书 W9:{pQG  
authorization 认可;核准;授权;授权书 ThQEQ6y  
authorization by direction 指示授权 Vqp.jF1|  
authorization by instruction 指令授权 yI|?iBc7nC  
authorization by warrant 令状授权 [Oy2&C  
authorization of unit trust 单位信托的认可 Ug'nr  
authorized agent 指定代理人 8/kO9'.P  
authorized capital 法定资本 ZwrYs s  
authorized clerk 出市员 xg5@;p  
authorized dealer 认可交易商 eEZlVHM;O  
authorized financial institution 认可财务机构 I;m@cSJ|j  
authorized fund 认可基金 y2% ^teX k  
authorized fund house 获授权的基金公司;认可基金公司 ;@-5lCvC(+  
authorized institution 认可机构 om39;nk!}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =/'*(\C2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 waq_d.  
authorized insurer 获授权保险人;获认可承保人 nhxd  
authorized investment 特准投资项目 F1[ [fH  
authorized person 获授权人 vc1GmB  
authorized representative 获授权代表 {kO:HhUg  
authorized share capital 法定股本 3)MM5 b b$  
automated quotation system 自动报价系统 kX .1#%Ex  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZC-evy  
自动交易系统〔香港期货交易所有限公司〕 @ DKl<F  
automatic adjustment mechanism 自动调整机制 ph'SS=!.  
automatic adjustment system 自动调整系统 > Vm  
Automatic Clearing House 自动票据交换所 "uER a(i  
automatic exchange rates accumulation system 自动化汇率累集系统 7XC}C+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [&k k  
automatic teller machine [ATM] 自动柜员机 9@>hm>g.  
autopay 自动转帐 mb6?$1j  
available assets 可用资产 $zA[5}{ZtQ  
available fiscal reserve 现存财政储备 \yizIo.Y`  
available profit 可用利润 {j4:. fD  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 krY.Cc]  
average 平均;平均数;海损 \J g#X:d  
average basic salary 平均基本薪金 F7u%oLjr  
average consumer expenditure 平均消费开支;一般消费开支 @%85k/(  
average cost 平均成本 -@?>nLQb  
average cost of land production 增辟土地平均成本 Z"nuO\zH~  
average daily turnover 平均每日成交额 UdgI<a~`k6  
average daily wage rate 平均每日工资率 KEB>}_[  
average expenditure pattern 平均开支模式 0~5}F^8[L  
average growth rate 平均增长率 U,}T ]J  
average net fixed assets 固定资产平均净值 @9 tv N}  
average of relatives 相对价格平均数 ptL}F~  
average price 平均价格 #yOY&W:N  
average propensity to consume 平均消费倾向;一般消费倾向 } j@@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Os]M$c_88  
average rate 平均率 WZ-{K"56  
average revenue 平均收入;平均收益 GB Un" _J  
average stock 平均库存;平均存货 5]ob;tAm  
average yearly rent 平均年租 >(J!8*7  
avoidance of double taxation 避免双重课税 9cPucKuj  
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 ]c+'SJQ  
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