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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: c0l?+:0M  
A share A股;甲类股份 ;Tk/}Od!VN  
abatement of tax 减税;减扣免税额 6i+AJCkC  
ABN AMRO Bank N.V. 荷兰银行 Vxo?%Dj  
above-the-line expenditure 线上项目支出;经常预算支出 daCkjDGl\  
above-the-line receipt 线上项目收入;经常预算收入 [T9]q8"  
ABSA Asia Limited 南非联合亚洲有限公司 3-AOB3](  
absolute change 绝对数值变更 H6 ,bpjY  
absolute expenditure 实际开支 ) iV^rLwL  
absolute guideline figure 绝对准则数字 >bI\pJ  
absolute interest 绝对权益 pm9sI4S  
absolute order of discharge 绝对破产解除令 A.yIl`'UP#  
absolute profit margin 绝对利润幅度 P}=n^*8(I  
absolute value 实值;绝对值 *'?V>q,  
absolutely vested interest 绝对既得权益 1}Guhayy  
absorbed cost 已吸收成本;已分摊成本 +_ 8BJ  
absorption 吸收;分摊;合并 3xRn  
absorption rate 吸收率;摊配率;分摊率 9*~";{O.Oa  
ACB Finance Limited 亚洲商业财务有限公司 *yHz#u'  
acceptable form of reciprocity 合理的互惠条件 R4b!?}d  
acceptable rate 适当利率;适当汇率 j"Ew)6j  
acceptance agreement 承兑协议 x8c>2w;6x^  
acceptance for honour 参加承兑 4K HIUW$  
acceptor 承兑人;接受人;受票人 YnU*MC}  
acceptor for honour 参加承兑人 <3ep5`1   
accident insurance 意外保险 6)ysiAH?  
Accident Insurance Association of Hong Kong 香港意外保险公会 w87$p821  
accident insurance scheme 意外保险计划 H}&JrT95  
accident year basis 意外年度基准 Mcz;`h|EW  
accommodation 通融;贷款 wmX(%5vY^  
accommodation bill 通融票据;空头票据 ,jW a&7  
accommodation party 汇票代发人 I\-M`^@  
account balance 帐户余额;帐户结余 DTsD<o  
account book 帐簿 ?b}e0C-a  
account collected in advance 预收款项 Z6-  
account current book 往来帐簿 YIIc@ )  
account of after-acquired property 事后取得的财产报告 ew,okRCN  
account of defaulter 拖欠帐目 UHk)!P>  
account payable 应付帐款 NBBR>3nt  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  `2\:b^h  
account receivable 应收帐款 4M0p:Ey '  
account receivable report 应收帐款报表 RkTYvAk|kY  
account statement 结单;帐单;会计财务报表 ![4_K':=  
account title 帐户名称;会计科目 OaT]2o  
accountant's report 会计师报告 .=yv m  
Accountant's Report Rules 会计师报告规则 X>pCkGE  
accounting and auditing procedure 会计与审计程序;会计与核数程序 "1>w\21  
Accounting Arrangements 《会计安排》 )Pc>+} D  
accounting basis 会计基础 =j20A6gND  
accounting by Official Receiver 破产管理署署长呈交的帐目 {~#PM>f  
Accounting Circular 《会计通告》 u^Ktz DmL  
accounting class 会计类别 WAtv4  
accounting date 记帐日期;会计结算日期 3A =\Mb  
accounting for money 款项核算 {wk#n.c  
Accounting Officer 会计主任 owyQFk  
accounting period 会计报告期;会计期 AuM}L&`i^  
accounting policy 会计政策;会计方针 C%ZPWOc_8  
accounting practice 会计惯例 <Voct  
accounting principle 会计准则 WuI$   
accounting record 会计记录 (7&b)"y  
accounting report 会计报告 xh#pw2v7V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p/l">d]+  
Accounting Society of China 中国会计学会 p)z#%BY56  
accounting statement 会计报表 oLq N  
accounting system 会计制度;会计系统 '6g-]rE[  
accounting transaction 会计事项;帐务交易 lu+KfKa  
accounting treatment 会计处理 j B1ZF#  
accounting year 会计年度 I#]pk!  
accretion 增值;添加 6f t6;*,  
accrual 应计项目;应累算数目 ; bHS^  
accrual basis 应计制;权责发生制 QX&Y6CC`]  
accrual basis accounting 应计制会计;权责发生制会计 @KHY8y7  
accrue 应累算;应计 o!&+ _BKw  
accrued benefit 应累算利益 O0_RW`69  
accrued charges 应计费用 rR/{Yx4  
accrued cumulative preference share dividend 应累算的累积优先股股息 '-XO;{,-R  
accrued expenses 应累算费用 C CLc,r>)  
accrued interest payable 应付利息;应计未付利息 UUvCi+W  
accrued interest receivable 应收利息;应计未收利息 &sYxe:H  
accrued right 累算权益 WjSu4   
accruing profit 应累算的利润 ?'H+u[1.  
accumulated fiscal reserve 累积财政储备 l&kZ6lZ  
accumulated profit 累积利润;滚存溢利 &v;o }Q}E{  
accumulated reserve 累积储备 W1LR ,:$  
accumulation of surplus income 累积收益盈余 5G`fVsb  
acquired assets 既得资产 AOwmPHEL  
acquisition 收购;购置;取得 IAN={";p  
acquisition cost 购置成本 ([^f1;ncm  
acquisition expenses 购置费用 gLFTnMO  
acquisition of 100% interest 收购全部股权 JvP>[vb  
acquisition of control 取得控制权 <R~;|&o,$  
acquisition of fixed assets 购置固定资产 #, 1)@[  
acquisition of shell “买壳” <u],R.S)  
acquisition price 收购价 Bva2f:)K|  
act of God 天灾 p&4n"hC  
acting partner 执事合伙人 <5#2^(  
active market 买卖活跃的市场;交投畅旺的市场;旺市 nz#eJ  
active partner 积极参与的合伙人 ] O~$|Wk  
active trading 交投活跃 [~G1Rz\h  
actual circulation 实际流通 vl+bc[ i~  
actual cost 实际成本 oSjYp(h:  
actual expenditure 实际开支;实际支出 0ZLLbEfnPB  
actual income 实际入息;实际收入;实际收益 4pelIoj  
actual market 现货市场 u]`0QxvZ  
actual price 现货价;实际价格 yh|+Usa  
actual profit 实际利润 `ueOb  
actual quotation 实盘;实际价位;实际报价 je3Qq1  
actual year basis 按实际年度计算 tJ8:S@E3,  
actuals 实货 ,!PV0(F(  
actuarial investigation 精算调查 B&1E&Cv_8  
actuarial principle 精算原则 !mB `FC  
actuarial report 精算师报告 L`w r~E2u  
Actuarial Society of Hong Kong 香港精算学会 Br{(sL0e  
actuarial valuation 精算师估值 P*U^,Jh<  
actuary 精算师 IGly x'\_  
ad referendum agreement 暂定协议;有待覆核的协定 Y" rODk1  
ad valorem duty 从价税;按值征税 ZSD7%gE<D  
ad valorem duty system 从价税制 o Q*LP{M  
ad valorem fee 从价费 tGbx/$Y   
ad valorem tariff 从价关税 \[)SK`cwd  
additional allowance 额外免税额 V eY&pPQ  
additional amount for unexpired risk 未过期风险的额外款额 l]Ym)QP  
additional assessable profit 补加应评税利润 5j0 Ib>\  
additional assessment 补加评税 Fq o h!F  
additional commitment 额外承担 }s6Veosl  
additional commitment vote 额外承担拨款 |YV> #l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e"{"g[b/7  
additional dependent parent allowance 供养父母额外免税额 ,q7FK z{  
additional provision 额外拨款 Zu>-y#Bw  
additional stamp duty 附加印花税 u86@zlzd  
additional tax 补加税罚款;补加税款 k\dPF@~Hvl  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :qAX9T'{t  
adjudged bankrupt 被裁定破产 SXvflr] =m  
adjudicated bankrupt 裁定破产人 xD~r Q$6sI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~Je40vO[  
adjudication of bankruptcy 裁定破产;宣告破产 WB<MU:.Vc  
adjudication of insolvency 裁定无力偿还债务 gf9U<J#&C  
adjusted actual 经调整的实数;调整后的实数 S;D]ym  
adjusted current assets 经调整的流动资产;调整后的流动资产 bGy|T*@  
adjusted figure 经调整的数字;调整后的数额 -xN/H,xok  
adjusted liabilities 经调整的负债;调整后的负债 L 8;H_:~_'  
adjusted loss 经调整的亏损;调整后的亏损 5~im.XfiVx  
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 G-R83Orl  
adjusted profit 经调整的利润;调整后的利润 f5{|_]q]  
adjusted surplus 经调整的盈余额;调整后的盈余额 guf*>qNr  
adjusted value 经调整的价值;调整后的价值 .)p%|A#^  
adjustment 调整;修订;理算〔保险〕 -AolW+Y  
adjustment centre 调剂中心 y9LO;{(  
adjustment lag 调整过程的时间差距;调整时差 {{>,c}O /  
adjustment mechanism 调整机制 /eXiWasQ  
adjustment of loss 亏损调整 WSv%Rxr8L  
adjustment process 调整过程;调整程序 $;~YgOVZ5  
adjustment range 调整幅度 P|p X F~  
administered exchange rate 受管制汇率 =K|#5p`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]l+<-  
administration expenses 行政费用 n\<7`,  
administration fee 手续费;行政费 ,S<) )  
administration in bankruptcy 破产管理 s16, *;Z  
administration order 遗产管理令 H8HVmfM  
administrator 管理人;遗产管理人 ?U O aqcL  
administrator of the estate 遗产管理人 {cO8q }L  
admission of debt 债项承认书 ' u;Zw%O(J  
admission of proof 接纳债权证明 qdmAkYUC  
advance 放贷款项;垫付款项;预支款项;预付款项 :*DWL!a  
advance account 暂支帐目;预付款帐户 SyT{k\[  
advance compensation 预付补偿金 P>_9>k@;Q  
advance from shareholder 股东垫款 q@ ;1{  
advance pending reimbursement 预支以待日后付还 y65lbl%Z n  
advanced economy 先进经济体系 h+&iWb3;  
advancement 预付;预付财产 ;cPPx`0$9  
advances warrant 垫款令 Y|J=72!]  
advancing 贷出 YK$[)x\S  
adverse balance 逆差 iVf7;M8O  
adverse exchange 逆汇 t.VVE:A^%  
advertisement addressed to shareholders 在报章刊登的致股东通告 FKL@,>!<e  
advice for collection 托收通知书 wPu.hVz  
advice of drawing 提款通知书;汇票通知书 v;Q*0%~  
advice of payment 付款通知 ;(;~yB|NZ5  
Advisory Committee [Securities and Futures Commission] TA:uB[Ji  
谘询委员会〔证券及期货事务监察委员会〕 KhX)maQ  
Advisory Committee on Diversification 经济多元化谘询委员会 fE&s 6w&  
affidavit 誓章;遗产申报誓章 nt-_)4Fm  
affidavit of no receipt 述明无收款的誓章 r:E4Wi{\  
affiliate 联号;联营公司;附属公司 }[drR(]`dO  
affiliated company 附属公司;联号;联营公司 _8F;-7Sz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C]l)Pz$  
affordability 负担能力 bmi",UZ:F  
African Development Bank [AfDB] 非洲开发银行 yHlQKI  
after-acquired property 事后取得的财产 11Qi _T\  
after-hours dealing 市后交易 pzUr9  
after-tax profit 税后盈利;税后利润;税后溢利 .X"&k O>G  
agency agreement 代理协议 *tk=DsRW  
agency expenses 代理机构的开支 .O(9\3q\  
agency fee 代理费 1LhZmv  
Agency Law 《代理法》 h(J$-SUs  
agent 代理人;承销人 C&%NO;Ole  
agent of company 公司代理人 gyV`]uqG  
agent's fee 代理人费;经纪费 & ,:!gYN  
aggregate 总计;总数;总体数字 }|N88PN  
aggregate amount 总款额;总额 "!7Hu7  
aggregate assets and liabilities 总体资产与负债 V"2 G  
aggregate at constant price 按固定价格计算的总体数字 "L1LL iS  
aggregate demand 总需求 ?TIi0;h  
aggregate gross position 总持仓量 72J=_d>+  
aggregate limit 总限额 Qy}pn=#Q  
aggregate of salaries tax 合计薪俸税 i+< v7?:`#  
aggregate performance 总体表现;总体业绩 T<b* =i  
aggregate supply 总体供应 yJO Jw o^  
aggregate surplus 总盈余 $cwmfF2C  
aggregate total 整体总额 !$ii*}  
aggregate value 总值;合计价值 =h +SZXe<r  
aggregated basis 合计基准 }Qe(6'l_  
aggregated net chargeable income 合计应课税入息实额 A:2CP&*  
aggregation 合并计算;合计;总和 XqhrQU|wM  
aggregation of incomes of husband and wife 夫妇入息合并计算 P>)J:.tr0  
aggregation of property 财产的总和 r!eW]M  
agio 差价;贴水 8t, &dq  
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》 RW1+y/#%P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v6Y[_1  
《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》 rz-61A) _  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K`uPPyv  
《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》 Nq\)o{<1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `.3.n8V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &y|PseH"  
agreement for a settlement 授产协议 8g-Z~~0W1  
agreement for assignment 转让协议 v<)&JlR  
agreement for sale 售卖协议;买卖协议 !g}@xwWax  
agreement for sale and purchase 买卖协议 Mqk|H~l5c  
agreement for the payment of interest 支付利息协议 9 BU#THDm  
agreement for the repayment of money 还款协议 Eyk:pnKJb  
agreement of reinsurance 再保险协议 /YU8L  
Agricultural Bank of China 中国农业银行 -%P}LaC <  
air passenger departure tax 飞机乘客离境税 V m8dX?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "oFi+']*  
airport tax 机场税 . .S3-(xW  
alcohol duty 酒精税 UzIE,A  
alienation 让与;让渡;转让 H.C*IL9  
alimony 生活费;赡养费 +Zr~mwM=x  
All Ordinaries Index [AOI] 所有普通股指数 4KSq]S.  
all risks 全险;综合险 :[f[-F  
All Sales Record for Stock Market 《股票市场成交报告》 +~o f#  
Allied Capital Resources Limited 新联财务有限公司 !+z^VcV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #Cy3x-!  
allocation letter 拨款信件 )+8r$ i  
allocation of fund 分配款项;预留款项 #Dz"g_d  
allocation of profit 利润分配;溢利分配 ZG#:3d*)  
allocation warrant 拨款令 Vkd_&z7  
allotment 分配;配股 KLVYWZib  
allotment notice 股份配售通知;配股通知 x%goyXK  
allotment of shares 股份分配 %21|-B  
allowable 可获宽免;免税的 Lc[TIX  
allowable business loss 可扣除的营业亏损 02%~HBS  
allowable expenses 可扣税的支出 JdUdl_D z  
allowance 免税额;津贴;备抵;准备金 TgDT  
allowance for debts 债项的免税额 Xo[cpcV  
allowance for depreciation by wear and tear 耗损折旧免税额 Q)M-f;O  
allowance for funeral expenses 殡殓费的免税额 q@XJ,e1A  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w'$>E4\   
allowance for repairs and outgoings 修葺及支出方面的免税额 +ug/%Iay{k  
allowance to debtor 给债务人的津贴 Ygkf}n  
alteration of capital 资本更改 ?1 Vx)j>|  
alternate trustee 候补受托人 T"C.>G'[B  
amalgamation 合并 ,)J>8eV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (18ZEKk  
ambit of charges 征税范围;收费范围 jOGiT|A  
amended valuation 经修订的估值 1=sL[I7<  
American Commodities Exchange 美国商品交易所 @|">j#0  
American Express Bank Limited 美国运通银行 KSEKoHJo  
American Stock Exchange 美国证券交易所 }U5$~, *p  
amortization 摊销 be]/ROP>H  
amount due from banks 存放银行同业的款项 3&{6+A  
amount due from banks abroad 存放海外银行同业的款项 'W54 T  
amount due from holding companies 控股公司欠款 F`(;@LO  
amount due from local banks 存放本港银行同业的款项 "cly99t  
amount due to banks 银行同业的存款 ZF#n(Y?  
amount due to banks abroad 海外银行同业的存款 'Z9UqEGV  
amount due to holding companies 控股公司存款 K^tc]ZQ  
amount due to local banks 本港银行同业的存款 kRbJK  
amount due to outport banks 外埠银行同业的存款 p}/D{|xO  
amount for note issue 发行纸币的款额 aUc#,t;Qd  
amount of bond 担保契据的款额 "-MB U  
amount of consideration 代价款额 4^nHq 4_  
amount of contribution 供款数额 (e!Yu#-  
amount of indebtedness 负债款额 DcM/p8da  
amount of principal of the loan 贷款本金额 T\6,@7  
amount of rates chargeable 应征差饷数额 .'38^  
amount of share capital 股本额 n <> ^cD  
amount of sums assured 承保款额 T<Qa`|5 >  
amount of variation 变动幅度 @]}/vsI m  
amount of vote 拨款数额 _Ye.29  
amount payable 应付款额 P0OMu/  
amount receivable 应收款额 >t'A1`W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O&;d82IA{  
analysis 分析 K]M@t=  
ancillary risk 附属风险 /?XI,#j3kM  
annual account 周年帐目;周年帐目报表;年度决算;年结 (. YSs   
annual accounting date 年结日期 EL z5P}L6  
annual allowance 每年免税额;年积金;年度津贴;年津 Ars*H,9>e  
annual balance 年度余额 f2SJ4"X  
annual disposable income 每年可动用收入 4@<wN \'  
annual estimates 周年预算 xE!0p EHd  
annual fee 年费 8@S]P0lk  
annual general meeting 周年大会 4tUt"N  
annual growth rate 年增率;每年增长率 @]2aPs} }6  
annual long-term supplement 长期个案每年补助金 'o0o.&/=  
annual pensionable emolument 可供计算退休金的年薪 yIngenr$  
annual report 年报 xSlgq|8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2|B@s3a  
annual return 周年报表;周年申报表;每年报税表格 `ZM$\Q=:  
Annual Return Rules 《周年报表规则》 $MNJsc^n  
annual review of consumer prices 每年消费物价回顾 )Td{}vbIh  
annual roll-forward basis 逐年延展方式 ;XjXv'  
annual salary 年薪 e 6>j gy  
annual statement 年度报表;年度决算表 ~Jw84U{$  
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 3K/ tB1  
annuitant 年金受益人 a&)!zhVP  
annuity 年金 gE=9K @  
annuity contract 年金合约 wS&D-!8v  
annuity on human life 人寿年金 k W 8>VnW  
antecedent debt 先前的债项 d^!3&y&  
ante-dated cheque 倒填日期支票 vZ$E [EG}  
anticipated expenditure 预期开支 $ #GuV'  
anticipated net profit 预期纯利 c9CFGo?)N  
anticipated revenue 预期收入 .;ofRx<  
anti-inflation measure 反通货膨胀措施 jJt4{c  
anti-inflationary stance 反通货膨胀立场 (RG "2I3  
apparent deficit 表面赤字 L,nb<  
apparent financial solvency 表面偿债能力 =Bm|9A1  
apparent partner 表面合伙人 \)>#`X  
application for personal assessment 个人入息课税申请书 `jTB9A"  
application of fund 资金应用 S&]r6ss  
application to release as liquidator and to destruct the books of accounts and documents ; 8eGf'  
申请免除清盘人职务及毁灭帐簿与文件 gV h&c 4  
appointed actuary 委任精算师 pBv,,d`  
appointed auditor 委任核数师;委任审计师 ^>Z7."uGY  
appointed trustee 委任的受托人 B3?rR-2mEE  
appointer 委任人 {^uiu^RAc  
apportioned pro rata 按比例分摊 34k>O  
apportionment 分配;分摊 $9r4MMs{$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L%{YLl-zf]  
apportionment formula 分摊方程式 dw5"}-D  
apportionment of estate duty 遗产税的分摊 )uR_d=B&  
appraisal 估价;评估 +c C. ZOS  
appreciable growth 可观增长 Dr=$}Y  
appreciable impact 显着影响 ~!g2+^G7+P  
appreciable increase 可观增长 Jmg9|g!f  
appreciation 增值;升值 GXQ%lQ  
appreciation against other currencies 相对其他货币升值 }YM\IPsPu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e<a*@ P,  
appreciation tax 增值税 :& :P4Y1 E  
appropriation 拨款;拨用;拨付 Sj|tR[SAoD  
appropriation account 拨款帐目 5/h-H r  
Appropriation Bill 拨款法案 birc&<  
appropriation-in-aid system 补助拨款办法 -U A &Zt  
approved assets 核准资产 JXq!v:w6  
approved basket stock 认可一篮子证券 ~jHuJ` ]DF  
approved budget 核准预算 'r\RN\PT  
approved charitable donation 认可慈善捐款 I^u~r.  
approved charitable institution 认可慈善机构 -vY5h%7kf  
approved currency 核准货币;认可货币 t?PqfVSq  
approved estimates 核准预算 ScD E)r  
approved estimates of expenditure 核准开支预算 =>evkaj  
approved overseas insurer 核准海外保险人 mXS]SE  
approved overseas trust company 核准海外信托公司 XK@&$~iA3  
approved pooled investment fund 核准汇集投资基金 YX)Rs Vf  
approved provident fund scheme 认可公积金计划 r@vt.t0#  
approved provision 核准拨款 XOI"BLd  
approved redeemable share 核准可赎回股份 )rAJ>;  
approved regional stock 认可地区性证券 '@M"#`#0  
approved retirement scheme 认可退休金计划 /^\E:(RH  
approved subordinated loan 核准附属贷款 S^p^) fAmF  
arbitrage 套戥;套汇;套利 *mJ#|3I<  
arbitrageur 套戥者;套汇者 =_ N[mR^  
arbitrary amount 临时款项 qnWM  %k  
arrangement 措施;安排;协定 -OU{99$aS  
arrears 欠款 o,c}L9nvt  
arrears of pay 欠付薪酬 }S?"mg& V  
arrears of revenue 逾期未收税款;逾期未收的帐项 +Ss3Ph  
articles of association 组织章程;组织细则;组织章程细则 /BQqg0 8@L  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Umzb  
ascertainment of profit 确定利润 >$- YNZA   
"Asia Clear" “亚洲结算系统” 4cPZGZ{U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q 165S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OgC,oj,!/  
Asian Development Fund [ADF] 亚洲发展基金 Ml{ ]{n  
Asian dollar bond 亚洲美元债券 ?nbu`K6T  
Asian dollar market 亚洲美元市场 EQd<!)HZ  
Asian dollar rate 亚洲美元利率 1y wdcg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p=E#!cn3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -Q JPJ.  
asked price 沽盘;喊价;索价;卖方报价 v7KBYN  
assessable income 应评税入息 <Z.{q Zd  
assessable loss 应评税亏损 yFb"2  
assessable profit 应评税利润 gCiM\Qx  
assessable value 应评税值 1j op;{,^  
assessed profit 估定利润 } S]!W\a  
assessed value 经评估价值 jn(!6\n"  
assessment 评税;评定;估价;评税单 2@ 9?~?r  
assessment number 评税编号;估价编号 G/(,,T}eG  
assessment of additional tax 补加税评税 %D:VcY9OC  
assessment of performance 业绩评估;实绩评价 S$$SLy:P  
Assessor 评税主任 #Ktk["6  
asset price bubbles 资产价格泡沫 L97 ~ma  
asset-backed securities 具资产保证的证券 T`Up%5Dk  
assets accretion 资产增值 }d>.Nj#zh  
assets and liabilities 资产与负债 QKq4kAaJ!  
assets betterment statement 资产递增表;资产改进表 |%ZJN{!R  
assets lending 实物放款;有抵押贷款 :3D6OBkB  
assets of the company passing on the death 死者去世时转移的公司资产 YG:^gi  
assets pledged as security for liabilities 用作负债抵押的资产 (Sgsy^|N  
assets portfolio 资产投资组合 tD}-&"REP  
assets price 资产价格 6B7*|R>  
assets quality 资产质素 NQZ /E )f  
assets realization 资产变现 Ert={"Q  
assets refinancing arrangement 资产再集资安排 !uIY,  
assets securitization 资产证券化 vWM&4|Q1~  
assets situated outside Hong Kong 在香港以外地方的资产 0,0Z!-Y  
assets stripping 削减资产;拆卖资产 'Q :%s  
assets value 资产值 uYg Q?*Z  
assignee 承让人 4 ?PB Fbd  
assignment 转让;转让书;转让契 Kb{&a  
assignment of interest 权益转让 jn ztCNaX  
assignment of letters patent and trade mark 专利证书及商标转让 4:a ~Wlp[  
assignment of property 物业转让;物业转让书 n;kWAYgg  
assignment right 转让权 5Ww,vSCV)  
assignor 转让人 M/9[P* VE  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \< T7EV.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FGyrDRDwC  
associate member 附属会员 p_&B+ <z  
associated body corporate 相联法人团体 x7<l*WQ  
associated company 相联公司;联属公司 fKr_u<|  
associated corporation 相联法团 v^s?=9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0|j44e }  
公认会计师公会〔英国〕 ~1}fL 1~5  
Association of Futures Exchange Brokers 香港期货经纪协会 j$/#2%OVN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $t}W,?   
association of underwriters 承保人组织 (}>)X]  
assumption of control 接管 x4wTQ$*1  
assurance 担保;保险;转易;转易书 wEX<[#a-  
assurance of interest 权益的转易 o -)[{o\  
at 19XX price 按一九XX年价格计算 %$Py@g  
at a discount 按赔价计算;按贴水价格计算;打折扣 B; NK\5>  
at a premium 按溢价计算;按升水价格计算 }s@IQay+  
at call 通知付款;按通知 *C+[I  
at constant market price 按固定市价计算 ?Sa,n^b*H  
at constant price 按固定价格计算 F {L#  
at cost 按成本计算 ocK4Nxs  
at current market price 按当时市价计算;按现时市价计算 ]S@T|08b  
at current price 按当时价格计算;按现时价格计算 -=8f*K[W  
at factor cost 按要素成本计算;按生产要素成本计算 \ctzv``/n  
at money-of-the-day price 按付款当日价格计算 $!9/s S?  
at or better 按指定或较佳价位〔买卖指令〕 Z]TQ+9t  
at par 按面值计算;平价 h?OSmzRLd  
at sight 见票即付 biS[GyQ  
at the close 按收市盘 /<$|tp\Rc  
at the opening 按开市盘 _RxnB?  
attestation 见证;见证条款 fS|e{!iI"  
at-the-money option 平价期权 U; <{P  
attorney 受权人;受托代表人 t g-(e=S4P  
attornment 新拥有人承认书 DBcR1c&<H  
attributable profit 可归属利润 vf<Dqy<M.  
attributable share value 可归属股份价值 rKslgZhQ  
Auckland Stock Exchange 奥克兰证券交易所 @jMo/kO/A  
auction 拍卖 -X7x~x-  
auctioneer 拍卖商 uaKbqX  
audit 审计;核数 V( 0Y   
Audit Commission 审计署 `RE>gX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8,RqhT)2#  
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〕 Ax~ i`  
audit review 帐目审查 0]'  2i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8$47Y2r@  
audited account 审计帐目;经审计的帐目 4]0:zS*O  
audited annual account 经审计的周年帐目 SC2LY  
audited balance sheet 经审计的资产负债表 0Qvr g+  
auditor 核数师;核数主任;审计师 DO*6gzW  
auditor's certificate 核数师证明书;审计师证明书 Q{uO/6  
auditor's report 核数师报告;审计师报告 1EQ:@1  
Aussie bond 澳元债券 Lk#)VGk:  
austerity budget 紧缩预算 u #}1 M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e@Ev']  
Australia All Ordinaries Index 澳洲所有普通股票指数 v*JKLA  
Australian Dollar [AUD] 澳元 <im}R9eJ1  
Australian Options Market 澳大利亚期权市场 uBg#zx  
Australian Securities Commission 澳洲证券事务监察委员会 W  wj+\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k$J!,!q  
Australian Stock Exchange 澳大利亚证券交易所 Nr,I`x\N  
Austrian Schilling [ATS] 奥地利先令 GtIAsC03  
authentication 认证;鉴证 )y:))\>  
authority to purchase 委托购买证;委购书 R N@)nc_  
authorization 认可;核准;授权;授权书 bZfq?   
authorization by direction 指示授权 4,X CbcC  
authorization by instruction 指令授权 G^SJhdO(Q  
authorization by warrant 令状授权 N!dBF t"  
authorization of unit trust 单位信托的认可 $qZ6i  
authorized agent 指定代理人 |HY{Q1%  
authorized capital 法定资本 30Qp:_D  
authorized clerk 出市员 `<<9A\Y-f  
authorized dealer 认可交易商  g;AW  
authorized financial institution 认可财务机构 d*k5h<jM  
authorized fund 认可基金 Rb:?%\=  
authorized fund house 获授权的基金公司;认可基金公司 knV*,   
authorized institution 认可机构 &vN!>bR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 y ,`0f|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .T(vGiU  
authorized insurer 获授权保险人;获认可承保人 -:45Q{u/  
authorized investment 特准投资项目 ^ . A  
authorized person 获授权人 "ixea- 2  
authorized representative 获授权代表 jHatUez4O  
authorized share capital 法定股本 B]gyj  
automated quotation system 自动报价系统 W)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #{?RE?nD  
自动交易系统〔香港期货交易所有限公司〕 FS @55mQ  
automatic adjustment mechanism 自动调整机制 @t$yg$Q?[  
automatic adjustment system 自动调整系统 gPd ,  
Automatic Clearing House 自动票据交换所 if\`M'3Xx  
automatic exchange rates accumulation system 自动化汇率累集系统 ){,M v:#+T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w}$;2g0=a<  
automatic teller machine [ATM] 自动柜员机 V7gL*,3>=  
autopay 自动转帐 eUR+j?5I  
available assets 可用资产 N;!!*3a9=  
available fiscal reserve 现存财政储备 8$iHd  
available profit 可用利润 |{ZdAr.;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 x*TJYST  
average 平均;平均数;海损 -T+'3</T  
average basic salary 平均基本薪金 e!w2_6?3  
average consumer expenditure 平均消费开支;一般消费开支 ;tA$ x!5]  
average cost 平均成本 7u :kR;wk  
average cost of land production 增辟土地平均成本 0xCe6{86  
average daily turnover 平均每日成交额 tr/.pw6  
average daily wage rate 平均每日工资率 .s41Tc5u  
average expenditure pattern 平均开支模式 1LvR,V<  
average growth rate 平均增长率 ZzR0k  
average net fixed assets 固定资产平均净值 ).e}.Z6[i`  
average of relatives 相对价格平均数 <W7WlT  
average price 平均价格 unz~vG1Tn  
average propensity to consume 平均消费倾向;一般消费倾向 .V_5q:tu  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Z:x`][vg  
average rate 平均率 D88IU9V&n  
average revenue 平均收入;平均收益 r[7*1'. p  
average stock 平均库存;平均存货 ,->5 sJ{U  
average yearly rent 平均年租 #NL'r99D/o  
avoidance of double taxation 避免双重课税 G6x'Myg I  
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 ty%,T.@e  
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