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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: m!5Edo-;<  
A share A股;甲类股份 "hi03k  
abatement of tax 减税;减扣免税额 z]7/Gc,j  
ABN AMRO Bank N.V. 荷兰银行 ,x$^^  
above-the-line expenditure 线上项目支出;经常预算支出 y @S_CB 47  
above-the-line receipt 线上项目收入;经常预算收入 k/(]1QnW  
ABSA Asia Limited 南非联合亚洲有限公司 2VzYP~Jg  
absolute change 绝对数值变更 k!Q{u2  
absolute expenditure 实际开支 HuJc*op-6  
absolute guideline figure 绝对准则数字 u*/+cT  
absolute interest 绝对权益 Q':hmulT!  
absolute order of discharge 绝对破产解除令 F$bV}>-1k  
absolute profit margin 绝对利润幅度 T*nP-b  
absolute value 实值;绝对值 tuLNGU  
absolutely vested interest 绝对既得权益 inip/&P?V  
absorbed cost 已吸收成本;已分摊成本 L 0oVXmlr  
absorption 吸收;分摊;合并 gB~^dv {  
absorption rate 吸收率;摊配率;分摊率 oKb"Ky@s  
ACB Finance Limited 亚洲商业财务有限公司 hHHQmK<r  
acceptable form of reciprocity 合理的互惠条件 .G#li(NWH  
acceptable rate 适当利率;适当汇率 NBHpM}1xtU  
acceptance agreement 承兑协议 1je j7p>K  
acceptance for honour 参加承兑 FgL892[  
acceptor 承兑人;接受人;受票人 1 +[sM  
acceptor for honour 参加承兑人 sQe GT)/|  
accident insurance 意外保险 YZ`SF"Bd(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^GyZycch  
accident insurance scheme 意外保险计划 'ZB^=T  
accident year basis 意外年度基准 Qe{w)e0}`  
accommodation 通融;贷款 aCI3Tx&2qT  
accommodation bill 通融票据;空头票据 ?xrOhA9  
accommodation party 汇票代发人 +:"0 %(  
account balance 帐户余额;帐户结余 r! HXhl  
account book 帐簿 !|up"T I  
account collected in advance 预收款项 |R1T;J<[  
account current book 往来帐簿 > K?OsvX  
account of after-acquired property 事后取得的财产报告 P#7=h:.522  
account of defaulter 拖欠帐目 ^sB0$|DU  
account payable 应付帐款 H>A6VDu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 a6-.|tt#t  
account receivable 应收帐款 I}m20|vv  
account receivable report 应收帐款报表 P:t .Nr"  
account statement 结单;帐单;会计财务报表 FF~r&h8H  
account title 帐户名称;会计科目 !1fZ7a  
accountant's report 会计师报告 ;0Pv49q  
Accountant's Report Rules 会计师报告规则 z}B 39L  
accounting and auditing procedure 会计与审计程序;会计与核数程序 1"L"LU'  
Accounting Arrangements 《会计安排》 tM^4K r~o,  
accounting basis 会计基础 ~7U~   
accounting by Official Receiver 破产管理署署长呈交的帐目 HA*L*:0  
Accounting Circular 《会计通告》 P.qzP/Ny  
accounting class 会计类别 g (WP  
accounting date 记帐日期;会计结算日期 #,u|*O:  
accounting for money 款项核算 31@Lr[!  
Accounting Officer 会计主任 U!`iKy-  
accounting period 会计报告期;会计期 `/ayg:WSU  
accounting policy 会计政策;会计方针 (Xcy/QT  
accounting practice 会计惯例 CF2Bd:mfZ  
accounting principle 会计准则 0=#>w_B  
accounting record 会计记录 kQ}n~Hn  
accounting report 会计报告 -X~mW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p*&0d@'r  
Accounting Society of China 中国会计学会 o]Rlivahm  
accounting statement 会计报表 4uo`XJuQ  
accounting system 会计制度;会计系统 hg(<>_~  
accounting transaction 会计事项;帐务交易 P=5+I+  
accounting treatment 会计处理 `}$o<CJ  
accounting year 会计年度 kB> ~Tb0  
accretion 增值;添加 =i&,I{3  
accrual 应计项目;应累算数目 z.!N|"4yr  
accrual basis 应计制;权责发生制 EP 4]#]5  
accrual basis accounting 应计制会计;权责发生制会计 R2gV(L(!!  
accrue 应累算;应计 C=/B\G/.9  
accrued benefit 应累算利益 1J4Pnl+hN  
accrued charges 应计费用 +ti ?7|bK<  
accrued cumulative preference share dividend 应累算的累积优先股股息 0{|HRiQH9+  
accrued expenses 应累算费用 O,%,dtD[a  
accrued interest payable 应付利息;应计未付利息 Z0jgUq`r  
accrued interest receivable 应收利息;应计未收利息 67YC;J]n=z  
accrued right 累算权益 =d<RgwscJ  
accruing profit 应累算的利润 6JDHwV  
accumulated fiscal reserve 累积财政储备 uv27Vos  
accumulated profit 累积利润;滚存溢利 .mt%8GM  
accumulated reserve 累积储备 g4$(%]  
accumulation of surplus income 累积收益盈余 Ve3z5d:^  
acquired assets 既得资产 3/@z4:p0R  
acquisition 收购;购置;取得 6(Pan%  
acquisition cost 购置成本 ds(?:zx#  
acquisition expenses 购置费用 rNii,_  
acquisition of 100% interest 收购全部股权 ~lys  
acquisition of control 取得控制权 r8J7zTD&  
acquisition of fixed assets 购置固定资产 xi=ApwNj  
acquisition of shell “买壳” t>I.1AS  
acquisition price 收购价 /Hyz]46  
act of God 天灾 o)AwM"  
acting partner 执事合伙人 $'4 98%K2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \=A A,Il  
active partner 积极参与的合伙人 (~=.[Y  
active trading 交投活跃 QEhn  
actual circulation 实际流通 z%%O-1   
actual cost 实际成本 Yf w>x[#e  
actual expenditure 实际开支;实际支出 4VWk/HK-!  
actual income 实际入息;实际收入;实际收益 '4[=*!hs!  
actual market 现货市场 d,V#5l-6  
actual price 现货价;实际价格 //q(v,D%Q  
actual profit 实际利润 $zM shLT  
actual quotation 实盘;实际价位;实际报价  5&&4-  
actual year basis 按实际年度计算 PgWWa*Ew  
actuals 实货 =|S%Rzsk  
actuarial investigation 精算调查 V&M*,#(?  
actuarial principle 精算原则 1cLtTE  
actuarial report 精算师报告 d;Vy59}eY  
Actuarial Society of Hong Kong 香港精算学会 %9J@##+  
actuarial valuation 精算师估值 qTd[Da G#  
actuary 精算师 u0q$`9J  
ad referendum agreement 暂定协议;有待覆核的协定 {LO Pm1K8Y  
ad valorem duty 从价税;按值征税 z-5`6aE9<  
ad valorem duty system 从价税制 ?Z7`TnG$uf  
ad valorem fee 从价费 Je1d|1!3  
ad valorem tariff 从价关税 hmO2s/~  
additional allowance 额外免税额 5Q?Jm~H9  
additional amount for unexpired risk 未过期风险的额外款额 _FY&XL=  
additional assessable profit 补加应评税利润 Km` SR^&\  
additional assessment 补加评税 g* q#VmE  
additional commitment 额外承担 U(#<D7}  
additional commitment vote 额外承担拨款 py*22Ua^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +I3jI <  
additional dependent parent allowance 供养父母额外免税额 =ejj@c  
additional provision 额外拨款 2$JGhgDI  
additional stamp duty 附加印花税 rs&]46i/p  
additional tax 补加税罚款;补加税款 1i76u!{U  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x sryXex;  
adjudged bankrupt 被裁定破产 KA5)]UF`l  
adjudicated bankrupt 裁定破产人 ef5)z}B   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2/LSB8n|  
adjudication of bankruptcy 裁定破产;宣告破产 m&UP@hUV-  
adjudication of insolvency 裁定无力偿还债务 /`*{57/3  
adjusted actual 经调整的实数;调整后的实数 Ms{";qiG  
adjusted current assets 经调整的流动资产;调整后的流动资产 :C~Ar]  
adjusted figure 经调整的数字;调整后的数额 {3~VLdy  
adjusted liabilities 经调整的负债;调整后的负债 T*z]<0E]  
adjusted loss 经调整的亏损;调整后的亏损 #~*v##^vFH  
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 Da=EAG-{7  
adjusted profit 经调整的利润;调整后的利润  [XfR`@  
adjusted surplus 经调整的盈余额;调整后的盈余额 /{i~CGc ;"  
adjusted value 经调整的价值;调整后的价值 > H!sD\b  
adjustment 调整;修订;理算〔保险〕 )ZG;.j  
adjustment centre 调剂中心 Dyo v}y  
adjustment lag 调整过程的时间差距;调整时差 RLmOg{L  
adjustment mechanism 调整机制 {Su?*M2y  
adjustment of loss 亏损调整 3db{Tcn\@]  
adjustment process 调整过程;调整程序 37#&:[w>  
adjustment range 调整幅度 h)KHc/S  
administered exchange rate 受管制汇率 M tN>5k c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 DXFu9RE\{  
administration expenses 行政费用 BuJo W@)  
administration fee 手续费;行政费 ^9g$/8[^c_  
administration in bankruptcy 破产管理 sVLvnX,  
administration order 遗产管理令 m|a9T#B(  
administrator 管理人;遗产管理人 XH%L]  
administrator of the estate 遗产管理人 Ot=jwvw  
admission of debt 债项承认书 g9_zkGc7  
admission of proof 接纳债权证明 @,vmX z  
advance 放贷款项;垫付款项;预支款项;预付款项 *;7y5ZJ  
advance account 暂支帐目;预付款帐户 L$ZjMJ  
advance compensation 预付补偿金 eA/n.V$z  
advance from shareholder 股东垫款 2;}leZ@U  
advance pending reimbursement 预支以待日后付还 jkAjYR.  
advanced economy 先进经济体系 XHr*Rs.[=  
advancement 预付;预付财产 /x<g$!`X  
advances warrant 垫款令 2w?q7N%  
advancing 贷出 ?YhDjQs  
adverse balance 逆差 rPV Q#iB  
adverse exchange 逆汇 `+7F H  
advertisement addressed to shareholders 在报章刊登的致股东通告 j{@O %fv=  
advice for collection 托收通知书 ( xs'D4  
advice of drawing 提款通知书;汇票通知书 -9Q(3$}  
advice of payment 付款通知 A~zn;  
Advisory Committee [Securities and Futures Commission] ;Rrh$Ag  
谘询委员会〔证券及期货事务监察委员会〕 SeX]|?D  
Advisory Committee on Diversification 经济多元化谘询委员会 o2/:e  
affidavit 誓章;遗产申报誓章 ]z'&oz  
affidavit of no receipt 述明无收款的誓章 9^gYy&+>6]  
affiliate 联号;联营公司;附属公司 vgfC{]v<W]  
affiliated company 附属公司;联号;联营公司 =Tj{)=^/#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -^_m(@A<~  
affordability 负担能力 l=@ B 'a  
African Development Bank [AfDB] 非洲开发银行 E)"19l|}B  
after-acquired property 事后取得的财产 u?osX;'w  
after-hours dealing 市后交易 Ltlp9 S  
after-tax profit 税后盈利;税后利润;税后溢利 K9!HW&?<|  
agency agreement 代理协议 7CIN!vrC|1  
agency expenses 代理机构的开支 TO wd+]B  
agency fee 代理费 UhxM85M;x  
Agency Law 《代理法》 > I2rj2M#  
agent 代理人;承销人 -IPo/?}  
agent of company 公司代理人 ^Hd[+vAvR  
agent's fee 代理人费;经纪费 #mxOwvJ  
aggregate 总计;总数;总体数字 r $7.  
aggregate amount 总款额;总额 YIQD9  
aggregate assets and liabilities 总体资产与负债 2qMiX|Y  
aggregate at constant price 按固定价格计算的总体数字 !3Q0Ahf  
aggregate demand 总需求 hFtV\xF K  
aggregate gross position 总持仓量 gf|uZ9{  
aggregate limit 总限额 p{f R$-d  
aggregate of salaries tax 合计薪俸税 8-Abg:)  
aggregate performance 总体表现;总体业绩 Q$%apL  
aggregate supply 总体供应 _~kw^!p>Kr  
aggregate surplus 总盈余 *"%TAe7?~+  
aggregate total 整体总额 !fh (k  
aggregate value 总值;合计价值 AdX))xgl  
aggregated basis 合计基准 5`;SI36"  
aggregated net chargeable income 合计应课税入息实额 6'qkD<  
aggregation 合并计算;合计;总和 `Os=cMR  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z,&O8Jelf  
aggregation of property 财产的总和 {u'szO}k  
agio 差价;贴水 Q(|@&83].  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 s~M4. 06P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aZ#FKp^8H  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ^q7V%{54  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %hB-$nE  
《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》 1d^~KBfv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~_THvx1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n,N->t$i  
agreement for a settlement 授产协议 ,d"T2Hy  
agreement for assignment 转让协议 -hd  
agreement for sale 售卖协议;买卖协议 _l d.Xmvd  
agreement for sale and purchase 买卖协议 "?"  :  
agreement for the payment of interest 支付利息协议 Y}~sTuWU  
agreement for the repayment of money 还款协议 r,5e/X  
agreement of reinsurance 再保险协议 1p&.\ ^  
Agricultural Bank of China 中国农业银行 uGU 2  
air passenger departure tax 飞机乘客离境税 Sd+5Uf `  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |G j.E  
airport tax 机场税 kmQ:wf:  
alcohol duty 酒精税 5Xq+lLW>  
alienation 让与;让渡;转让 }%g[1 #%(  
alimony 生活费;赡养费 xIdb9hm<  
All Ordinaries Index [AOI] 所有普通股指数 +a,SP   
all risks 全险;综合险 m&)/>'W   
All Sales Record for Stock Market 《股票市场成交报告》 ]_KWN$pd  
Allied Capital Resources Limited 新联财务有限公司 :;$MUOps  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B'Yx/c&n  
allocation letter 拨款信件 x]^d'o:cDP  
allocation of fund 分配款项;预留款项 WQ|Ufl;  
allocation of profit 利润分配;溢利分配 x39tnf/F  
allocation warrant 拨款令 `M@ESA (e  
allotment 分配;配股 X3:1KDVsV  
allotment notice 股份配售通知;配股通知 1k[_DQ=^l1  
allotment of shares 股份分配 `?VK(<w0q  
allowable 可获宽免;免税的 <ZC .9  
allowable business loss 可扣除的营业亏损 "x$@^  
allowable expenses 可扣税的支出 FZ*"^=)`G  
allowance 免税额;津贴;备抵;准备金 dc$zW^i  
allowance for debts 债项的免税额 kZ9Gl!g  
allowance for depreciation by wear and tear 耗损折旧免税额 E|=x+M1sH  
allowance for funeral expenses 殡殓费的免税额 ;qmnG3;Q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e$L C  
allowance for repairs and outgoings 修葺及支出方面的免税额 u`ir(JIj]  
allowance to debtor 给债务人的津贴 [R]V4Hb  
alteration of capital 资本更改 |d0X1(  
alternate trustee 候补受托人 [^"}jbn/  
amalgamation 合并 G|cjI*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @&jR^`Y.  
ambit of charges 征税范围;收费范围 #  X (2  
amended valuation 经修订的估值 L*0YOE%=]  
American Commodities Exchange 美国商品交易所 ,='Ihi  
American Express Bank Limited 美国运通银行 [s}W47N1  
American Stock Exchange 美国证券交易所 HT7,B(.}  
amortization 摊销 xQR/Xp!h  
amount due from banks 存放银行同业的款项 fh#:j[R4e  
amount due from banks abroad 存放海外银行同业的款项 8\J$\Edv  
amount due from holding companies 控股公司欠款 "6,fIsU  
amount due from local banks 存放本港银行同业的款项 r CJ$Pl9R  
amount due to banks 银行同业的存款 Zma;An6  
amount due to banks abroad 海外银行同业的存款 Z~:)hwF  
amount due to holding companies 控股公司存款 \Z.r Pq  
amount due to local banks 本港银行同业的存款 LWrYK i  
amount due to outport banks 外埠银行同业的存款 B:>:$LIL  
amount for note issue 发行纸币的款额 5;`Ot2  
amount of bond 担保契据的款额 N8]DzE0%  
amount of consideration 代价款额 |5>Tf6 $(  
amount of contribution 供款数额 'a(y]QG  
amount of indebtedness 负债款额 0>[]Da}  
amount of principal of the loan 贷款本金额 :k9T`Aa]  
amount of rates chargeable 应征差饷数额 "8Dm7)nB  
amount of share capital 股本额 6AIqoX*p  
amount of sums assured 承保款额 jHEP1rNHE  
amount of variation 变动幅度 B9(w^l$kZ|  
amount of vote 拨款数额 wOH:'sk["  
amount payable 应付款额 o0Teect=  
amount receivable 应收款额 O%%Q./oh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q8m~L1//S  
analysis 分析 gX"  
ancillary risk 附属风险 7\@c1e*e  
annual account 周年帐目;周年帐目报表;年度决算;年结 p3_ Qx  
annual accounting date 年结日期 `yR/M"u6T  
annual allowance 每年免税额;年积金;年度津贴;年津 @@ j\OR  
annual balance 年度余额 UV(`.  
annual disposable income 每年可动用收入 p,=IL_  
annual estimates 周年预算 8{Wl   
annual fee 年费 ( yLu=  
annual general meeting 周年大会 -axKnfj  
annual growth rate 年增率;每年增长率 \: ZDY(>1  
annual long-term supplement 长期个案每年补助金 [l=@b4Og  
annual pensionable emolument 可供计算退休金的年薪 p$"~v A .  
annual report 年报 (ot,CpI(I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u.E>d9  
annual return 周年报表;周年申报表;每年报税表格 I(UK9H{0$  
Annual Return Rules 《周年报表规则》 7<LuL  
annual review of consumer prices 每年消费物价回顾 l#uF%;GDX  
annual roll-forward basis 逐年延展方式 j6s j2D  
annual salary 年薪 ?* ~4~ZE E  
annual statement 年度报表;年度决算表 2fdN@iruB  
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 23|JgKuA  
annuitant 年金受益人 Zzlt^#KLx  
annuity 年金 ,t_&tbf3  
annuity contract 年金合约 R(t%/Hvs$  
annuity on human life 人寿年金 } ew{WD  
antecedent debt 先前的债项 FOD'&Yb&  
ante-dated cheque 倒填日期支票 B<~AUf*y  
anticipated expenditure 预期开支 7(5d$W  
anticipated net profit 预期纯利 ;nlJ D#  
anticipated revenue 预期收入 rHk(@T.]  
anti-inflation measure 反通货膨胀措施 ,7$&gx>2&  
anti-inflationary stance 反通货膨胀立场 dkC_Sh{  
apparent deficit 表面赤字 aGW O3Nk  
apparent financial solvency 表面偿债能力 0~<?*{~  
apparent partner 表面合伙人 -Tvnd,  
application for personal assessment 个人入息课税申请书 Wrbv<8}%c  
application of fund 资金应用 RrLj5Jq  
application to release as liquidator and to destruct the books of accounts and documents vEjf|-Mb9  
申请免除清盘人职务及毁灭帐簿与文件 : xg J2  
appointed actuary 委任精算师 gHgqElr(  
appointed auditor 委任核数师;委任审计师 foPM5+.G  
appointed trustee 委任的受托人 u/k' ry=  
appointer 委任人 I3Co   
apportioned pro rata 按比例分摊 "[/W+&z[~  
apportionment 分配;分摊 `?T::&`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @Y,t]  
apportionment formula 分摊方程式 wg_Z@iX  
apportionment of estate duty 遗产税的分摊 bv41et+Kb  
appraisal 估价;评估 wo62R&ac  
appreciable growth 可观增长 Obu 6k[BE.  
appreciable impact 显着影响  irh Z  
appreciable increase 可观增长 .WeSU0XG  
appreciation 增值;升值 yC@PMyE]  
appreciation against other currencies 相对其他货币升值 DI/d(oFv`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3]iw3M  
appreciation tax 增值税 ^0"fPG`  
appropriation 拨款;拨用;拨付 /0`Eux\  
appropriation account 拨款帐目 +dCR$<e9r  
Appropriation Bill 拨款法案 nzO -\`40  
appropriation-in-aid system 补助拨款办法 [6\O <-?  
approved assets 核准资产 5k=04=Iyh#  
approved basket stock 认可一篮子证券 ;"f9"  
approved budget 核准预算 `?^<r%*F.  
approved charitable donation 认可慈善捐款 Gqq< -drR  
approved charitable institution 认可慈善机构 'oGMr=gp<&  
approved currency 核准货币;认可货币 XiV*d06{  
approved estimates 核准预算 ;B< rw ^h5  
approved estimates of expenditure 核准开支预算 8bw, dBN  
approved overseas insurer 核准海外保险人 ao7M(f  
approved overseas trust company 核准海外信托公司  vWW Q/^  
approved pooled investment fund 核准汇集投资基金  w@mCQ$  
approved provident fund scheme 认可公积金计划 RYl{89  
approved provision 核准拨款 ]=3hH+1 a  
approved redeemable share 核准可赎回股份 )4o k@^.  
approved regional stock 认可地区性证券 o7gZc/?n  
approved retirement scheme 认可退休金计划 Dd OK&  
approved subordinated loan 核准附属贷款 )#Ecm<.^  
arbitrage 套戥;套汇;套利 X+;#^A3  
arbitrageur 套戥者;套汇者 >y}> 5kv  
arbitrary amount 临时款项 a@_n>$LZL  
arrangement 措施;安排;协定 mE+=H]`.p  
arrears 欠款 )MV `'i  
arrears of pay 欠付薪酬 J>hjIN  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;p,Kq5,l  
articles of association 组织章程;组织细则;组织章程细则 SA"4|#3>7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 D41.$t[  
ascertainment of profit 确定利润 V1i^#;  
"Asia Clear" “亚洲结算系统” 0/fwAp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 lh\`9F:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i*xVD`x~  
Asian Development Fund [ADF] 亚洲发展基金 !!6@r|.  
Asian dollar bond 亚洲美元债券 2#R0Bd  
Asian dollar market 亚洲美元市场 G=Xas"|  
Asian dollar rate 亚洲美元利率 cri-u E?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @Rd`/S@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3"HEXJMc  
asked price 沽盘;喊价;索价;卖方报价 < A`srmS?  
assessable income 应评税入息 wlwgYAD  
assessable loss 应评税亏损 #pD=TMefC  
assessable profit 应评税利润 I]#x0?D  
assessable value 应评税值 SQ/}K8uZ  
assessed profit 估定利润 '\pSUp  
assessed value 经评估价值 2_6@&2  
assessment 评税;评定;估价;评税单 g |]Hm*  
assessment number 评税编号;估价编号 s2tNQtq 0W  
assessment of additional tax 补加税评税 @q|c|X:I  
assessment of performance 业绩评估;实绩评价 1"l48NLL|  
Assessor 评税主任 =m;cy0))  
asset price bubbles 资产价格泡沫 YEiw!  
asset-backed securities 具资产保证的证券 Ch=jt*0  
assets accretion 资产增值 UHI<8o9  
assets and liabilities 资产与负债 U d+6=Us{  
assets betterment statement 资产递增表;资产改进表 -t*P=V|@  
assets lending 实物放款;有抵押贷款 ;P8.U(  
assets of the company passing on the death 死者去世时转移的公司资产 N]I::  
assets pledged as security for liabilities 用作负债抵押的资产 [ 7{cf`C  
assets portfolio 资产投资组合 `j6O  
assets price 资产价格 ?;rRR48T9E  
assets quality 资产质素 (>\4%(pnD  
assets realization 资产变现 w!UIz[ajI  
assets refinancing arrangement 资产再集资安排 e9F+R@8  
assets securitization 资产证券化 ?R@u'4yK  
assets situated outside Hong Kong 在香港以外地方的资产 On;7  
assets stripping 削减资产;拆卖资产 o~x49%X<c  
assets value 资产值 AB.ZmR9|  
assignee 承让人 L3S29-T  
assignment 转让;转让书;转让契 m7cG ]a~a  
assignment of interest 权益转让 7U)w\A;~  
assignment of letters patent and trade mark 专利证书及商标转让 $ 3Sm?  
assignment of property 物业转让;物业转让书 U@".XIDQ  
assignment right 转让权 PmUq~YZ7  
assignor 转让人 n}J!?zZc  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 >Qf`xUZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -+Ox/>k  
associate member 附属会员 V4<f4|IL  
associated body corporate 相联法人团体 M r~IVmtf  
associated company 相联公司;联属公司 F@xKL;'N74  
associated corporation 相联法团 ZyrVv\'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AHplvksb  
公认会计师公会〔英国〕 pQCW6X  
Association of Futures Exchange Brokers 香港期货经纪协会 ?J5E.7o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k~iA'E0-  
association of underwriters 承保人组织 NE?tfj  
assumption of control 接管 *)T7DN8  
assurance 担保;保险;转易;转易书 e$-Y>Dd  
assurance of interest 权益的转易 c*V/2" 5  
at 19XX price 按一九XX年价格计算 /,9n1|FrG  
at a discount 按赔价计算;按贴水价格计算;打折扣 kznm$2 b  
at a premium 按溢价计算;按升水价格计算 &*qAB)* *  
at call 通知付款;按通知 \lpvRZ\L&g  
at constant market price 按固定市价计算 l Ztw[c  
at constant price 按固定价格计算 :W[d&e  
at cost 按成本计算 V4?]NFK  
at current market price 按当时市价计算;按现时市价计算 )tx!BJiZ[  
at current price 按当时价格计算;按现时价格计算 :w9s bW  
at factor cost 按要素成本计算;按生产要素成本计算 Y-v6M3$  
at money-of-the-day price 按付款当日价格计算 1{CVd m<9  
at or better 按指定或较佳价位〔买卖指令〕 q:P44`Aq  
at par 按面值计算;平价 )Q~K\bJf  
at sight 见票即付 xtd1>|  
at the close 按收市盘 UmP\;  
at the opening 按开市盘 sWMY Lo  
attestation 见证;见证条款 o[k,{`M0  
at-the-money option 平价期权 %xwtG:IKEV  
attorney 受权人;受托代表人 u/HNXJ7M`9  
attornment 新拥有人承认书 ^4 ~ V/  
attributable profit 可归属利润 'Fa~l'G7X  
attributable share value 可归属股份价值 8sU}[HH*1  
Auckland Stock Exchange 奥克兰证券交易所 Y-P?t+l  
auction 拍卖 b59NMGn  
auctioneer 拍卖商 !@f!4n.e|I  
audit 审计;核数 +Y440Tz  
Audit Commission 审计署 K]>X31Ho  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] oN.#q$\` 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〕 3Ebkq[/*%  
audit review 帐目审查 3\?yjL^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,Y27uey{wa  
audited account 审计帐目;经审计的帐目 g$9s} \6B  
audited annual account 经审计的周年帐目 '+\.&'A  
audited balance sheet 经审计的资产负债表 6z1>(Za7>  
auditor 核数师;核数主任;审计师 Z:<6Ck  
auditor's certificate 核数师证明书;审计师证明书 0' II6,:  
auditor's report 核数师报告;审计师报告 l\t<_p/I)^  
Aussie bond 澳元债券 HhT6gJWrU  
austerity budget 紧缩预算 f5vsxP)Y[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b^&nr[DC  
Australia All Ordinaries Index 澳洲所有普通股票指数 7HEUmKb"  
Australian Dollar [AUD] 澳元 $McbVn)~f  
Australian Options Market 澳大利亚期权市场 6cTd SE  
Australian Securities Commission 澳洲证券事务监察委员会 )uH#+IU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5H/D~hr&  
Australian Stock Exchange 澳大利亚证券交易所 ]|K@0,  
Austrian Schilling [ATS] 奥地利先令 e~Z>C>J  
authentication 认证;鉴证 b,-qyJW6  
authority to purchase 委托购买证;委购书 0)9'x)l:  
authorization 认可;核准;授权;授权书 "S0WFP\P+  
authorization by direction 指示授权 JX2@i8[~  
authorization by instruction 指令授权 W< :7z  
authorization by warrant 令状授权 Nr0}*8#j  
authorization of unit trust 单位信托的认可 7\Wq:<JL  
authorized agent 指定代理人 PG'+vl  
authorized capital 法定资本 yxL(mt8  
authorized clerk 出市员 ;Km74!.e7  
authorized dealer 认可交易商 {*t0WE&1t  
authorized financial institution 认可财务机构 Y #6G&)M  
authorized fund 认可基金 M%1wT9  
authorized fund house 获授权的基金公司;认可基金公司 bv4G!21]*;  
authorized institution 认可机构 "tg?V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Tj,1]_`=V$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o_on/{qz  
authorized insurer 获授权保险人;获认可承保人 -gy@sSfvkv  
authorized investment 特准投资项目 l5CFm8%  
authorized person 获授权人 {|/y/xYgy'  
authorized representative 获授权代表 :B5M#D!dO  
authorized share capital 法定股本 i>=!6Hu2  
automated quotation system 自动报价系统 (2p<I)t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <%:,{u6  
自动交易系统〔香港期货交易所有限公司〕 |lVoL.Z,0  
automatic adjustment mechanism 自动调整机制 %H8s_O  
automatic adjustment system 自动调整系统 N9gbj%+  
Automatic Clearing House 自动票据交换所 }ujl2uhM  
automatic exchange rates accumulation system 自动化汇率累集系统 h5VZ-v_j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {K42PmQL  
automatic teller machine [ATM] 自动柜员机 !5=S 2<UX  
autopay 自动转帐 %g{<EuK]p  
available assets 可用资产 xHi.N*~D  
available fiscal reserve 现存财政储备 0XUWK@)P  
available profit 可用利润 KBy*QA  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 KVZ-T1K  
average 平均;平均数;海损 y8CH=U[  
average basic salary 平均基本薪金 oS Apa  
average consumer expenditure 平均消费开支;一般消费开支 h YEUiQ  
average cost 平均成本 QK@[ b3-h1  
average cost of land production 增辟土地平均成本 Zsx\GeE%:  
average daily turnover 平均每日成交额 ])H[>.?K  
average daily wage rate 平均每日工资率 a?ux  
average expenditure pattern 平均开支模式 VVDd39q  
average growth rate 平均增长率 1CpIK$/  
average net fixed assets 固定资产平均净值 U6yZKK  
average of relatives 相对价格平均数 yZw5?{g@  
average price 平均价格 Rr6}$]1  
average propensity to consume 平均消费倾向;一般消费倾向 >Eqr/~Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 |++\"g  
average rate 平均率 *^Xtorqo  
average revenue 平均收入;平均收益 k{-#2Qz  
average stock 平均库存;平均存货 P QA}_o  
average yearly rent 平均年租 V"DilV$v  
avoidance of double taxation 避免双重课税 ?5jq)xd2  
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 {?hpW+1,#  
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