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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: y* rY~U#3  
A share A股;甲类股份 iU,/!IQ  
abatement of tax 减税;减扣免税额 _4Ii5CNNU  
ABN AMRO Bank N.V. 荷兰银行 ~Q_F~0y  
above-the-line expenditure 线上项目支出;经常预算支出 ' me:Zd  
above-the-line receipt 线上项目收入;经常预算收入 J[MVE4&  
ABSA Asia Limited 南非联合亚洲有限公司 6w@,I;   
absolute change 绝对数值变更 uh1S 7!^  
absolute expenditure 实际开支 a6P!Wzb  
absolute guideline figure 绝对准则数字 KDX$.$#  
absolute interest 绝对权益 7NeDs$  
absolute order of discharge 绝对破产解除令 cL ae=N  
absolute profit margin 绝对利润幅度 BZ}`4W'  
absolute value 实值;绝对值 %-k(&T3&  
absolutely vested interest 绝对既得权益 O68bzi]  
absorbed cost 已吸收成本;已分摊成本 Slo9#26  
absorption 吸收;分摊;合并 )L|C'dJ<k`  
absorption rate 吸收率;摊配率;分摊率 4^`PiRGt  
ACB Finance Limited 亚洲商业财务有限公司 p ^](3Vi(  
acceptable form of reciprocity 合理的互惠条件 R^|!^[WE  
acceptable rate 适当利率;适当汇率 9Dy)nm^  
acceptance agreement 承兑协议 srhFEmgN7)  
acceptance for honour 参加承兑 !4_!J (q%  
acceptor 承兑人;接受人;受票人 ` -yhl3si  
acceptor for honour 参加承兑人 cJ2y)`  
accident insurance 意外保险 %5`r-F  
Accident Insurance Association of Hong Kong 香港意外保险公会 +fkP+RVY  
accident insurance scheme 意外保险计划 QT7_x`#J~o  
accident year basis 意外年度基准 \y@ eBW  
accommodation 通融;贷款 8KZ$ F>T]>  
accommodation bill 通融票据;空头票据 Pb3EnNqYbM  
accommodation party 汇票代发人  w}"!l G  
account balance 帐户余额;帐户结余 |E? ,xWN  
account book 帐簿 -S`TEX  
account collected in advance 预收款项 E}Ljo  
account current book 往来帐簿 \?r$&K]4  
account of after-acquired property 事后取得的财产报告 sK#H4y+<  
account of defaulter 拖欠帐目 hl*MUD,  
account payable 应付帐款 eS* *L 3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;r%<2(  
account receivable 应收帐款 FF8WTuzB+  
account receivable report 应收帐款报表 hJ<:-u+yk}  
account statement 结单;帐单;会计财务报表 R !jhwY$  
account title 帐户名称;会计科目 _ \_3s  
accountant's report 会计师报告 _d/GdeLs  
Accountant's Report Rules 会计师报告规则 8 H,_vf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2V 4`s'  
Accounting Arrangements 《会计安排》 *>G ^!e.u  
accounting basis 会计基础 *m iONc  
accounting by Official Receiver 破产管理署署长呈交的帐目 Pu1GCr(  
Accounting Circular 《会计通告》 >y&[BB7S6  
accounting class 会计类别 N&x@_t""   
accounting date 记帐日期;会计结算日期 5 Xk~,%-C  
accounting for money 款项核算 >\Z lZ  
Accounting Officer 会计主任 mf+K{y,L  
accounting period 会计报告期;会计期 z9I1RX V  
accounting policy 会计政策;会计方针 :fl*w""V@  
accounting practice 会计惯例 bb*c+XN0  
accounting principle 会计准则 8u4gx<;O  
accounting record 会计记录 q$ bHO  
accounting report 会计报告 i?lX,9%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y"r3i]  
Accounting Society of China 中国会计学会 zUe#Wp[  
accounting statement 会计报表 Tw?Pp8'  
accounting system 会计制度;会计系统 Rd`{qW  
accounting transaction 会计事项;帐务交易  =7*oC  
accounting treatment 会计处理 Dm&lSWW`/  
accounting year 会计年度 e6Wl7&@6  
accretion 增值;添加 f S(^["*G  
accrual 应计项目;应累算数目 6'S5sRA  
accrual basis 应计制;权责发生制 w2.qT+; v  
accrual basis accounting 应计制会计;权责发生制会计 ": mCZUt  
accrue 应累算;应计 ]kyle3#-~  
accrued benefit 应累算利益 pHq{S;R2G  
accrued charges 应计费用 GjG{qR  
accrued cumulative preference share dividend 应累算的累积优先股股息 [3Wsc`Q  
accrued expenses 应累算费用 K!pxDW}  
accrued interest payable 应付利息;应计未付利息 ~vO'p  
accrued interest receivable 应收利息;应计未收利息 ZJ;wRd@  
accrued right 累算权益 mvUVy1-c  
accruing profit 应累算的利润 @hE7r-}]  
accumulated fiscal reserve 累积财政储备 9|us<k  
accumulated profit 累积利润;滚存溢利 %Y#[% ~|(  
accumulated reserve 累积储备 r0rJ.}!  
accumulation of surplus income 累积收益盈余 &f (sfM_n  
acquired assets 既得资产 AaJ,=eQ  
acquisition 收购;购置;取得 #p11D= @[  
acquisition cost 购置成本 u40b? n.  
acquisition expenses 购置费用 l|4xKBCV]  
acquisition of 100% interest 收购全部股权 H[>klzh6 !  
acquisition of control 取得控制权 f(EYx)gZ  
acquisition of fixed assets 购置固定资产 s^{{@O.  
acquisition of shell “买壳” 3Yn:fsy  
acquisition price 收购价 V2WUM+`uT  
act of God 天灾 @h,h=X  
acting partner 执事合伙人 ^(E"3 c  
active market 买卖活跃的市场;交投畅旺的市场;旺市 'p4da2%  
active partner 积极参与的合伙人 BaNU}@  
active trading 交投活跃 jM|YW*zNZ  
actual circulation 实际流通 4WBo ZJ  
actual cost 实际成本 %!N2!IiVs  
actual expenditure 实际开支;实际支出 iKR8^sj7S  
actual income 实际入息;实际收入;实际收益 +z~ !#j4Q  
actual market 现货市场 X3&SL~&>g  
actual price 现货价;实际价格 G_7ks]u-  
actual profit 实际利润 m-~V+JU;x  
actual quotation 实盘;实际价位;实际报价 75QXkJu  
actual year basis 按实际年度计算 F[Guy7?O  
actuals 实货 j]cXLY  
actuarial investigation 精算调查 A8A:@-e8A  
actuarial principle 精算原则 KT]J,b  
actuarial report 精算师报告 *!wO:< -  
Actuarial Society of Hong Kong 香港精算学会 .3S\Rrv  
actuarial valuation 精算师估值 ,_wm,  
actuary 精算师 -(%ar%~Zd  
ad referendum agreement 暂定协议;有待覆核的协定 p@!@^1j=  
ad valorem duty 从价税;按值征税 3Vb=6-|  
ad valorem duty system 从价税制 LOyCx/n  
ad valorem fee 从价费 r1^m#!=B  
ad valorem tariff 从价关税 s$2l"|h>B  
additional allowance 额外免税额 LZZ:P  
additional amount for unexpired risk 未过期风险的额外款额 y~4SKv $  
additional assessable profit 补加应评税利润 l,^i5t'  
additional assessment 补加评税 8Izn'>"  
additional commitment 额外承担 V'f&JQ A  
additional commitment vote 额外承担拨款 VR5e CJ:i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }uV?  
additional dependent parent allowance 供养父母额外免税额 [~Z'xY y  
additional provision 额外拨款  YiY&; )w  
additional stamp duty 附加印花税 2Be?5+  
additional tax 补加税罚款;补加税款 zx_O"0{5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -Ib+#pX  
adjudged bankrupt 被裁定破产 auyKLT3C  
adjudicated bankrupt 裁定破产人 E'Fv *UA  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N4Fy8qU;  
adjudication of bankruptcy 裁定破产;宣告破产 /eU1(oo&`5  
adjudication of insolvency 裁定无力偿还债务 =0!\F~  
adjusted actual 经调整的实数;调整后的实数 X+'^ Sp  
adjusted current assets 经调整的流动资产;调整后的流动资产 jx5[bUp4u  
adjusted figure 经调整的数字;调整后的数额 lN][xnP  
adjusted liabilities 经调整的负债;调整后的负债 tNi% }~Z  
adjusted loss 经调整的亏损;调整后的亏损 \r1kbf7?  
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  '!r+Tz  
adjusted profit 经调整的利润;调整后的利润 Jfixm=.6  
adjusted surplus 经调整的盈余额;调整后的盈余额 } K hq  
adjusted value 经调整的价值;调整后的价值 \h'E5LO  
adjustment 调整;修订;理算〔保险〕 |4?}W ,  
adjustment centre 调剂中心 CLFxq@%nu~  
adjustment lag 调整过程的时间差距;调整时差 jmk*z(}#:  
adjustment mechanism 调整机制 9$\;voo  
adjustment of loss 亏损调整 Gn2bZ%l  
adjustment process 调整过程;调整程序 &ttv4BC^r  
adjustment range 调整幅度 ^! v}  
administered exchange rate 受管制汇率 XYxm8ee"j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s&QBFyKtJ  
administration expenses 行政费用 &Curvc1fm  
administration fee 手续费;行政费  7KSGG1ts  
administration in bankruptcy 破产管理 n'&`9M['%d  
administration order 遗产管理令 W2W2WyPk  
administrator 管理人;遗产管理人  HN~v&,  
administrator of the estate 遗产管理人 skC|io-Zv  
admission of debt 债项承认书 ;([tf;  
admission of proof 接纳债权证明 LGo@F;!n  
advance 放贷款项;垫付款项;预支款项;预付款项 +~i+k~{`H  
advance account 暂支帐目;预付款帐户 A 4W  
advance compensation 预付补偿金 !7"K>m<  
advance from shareholder 股东垫款 5qtmb4R~  
advance pending reimbursement 预支以待日后付还 ,GXfy9x7U  
advanced economy 先进经济体系 ZR01<V  
advancement 预付;预付财产 R6WgA@Z|r  
advances warrant 垫款令 k,*#I<($  
advancing 贷出   L@k;L  
adverse balance 逆差 afP&+ 5t@O  
adverse exchange 逆汇 UmD-7Fd  
advertisement addressed to shareholders 在报章刊登的致股东通告 %&=(,;d  
advice for collection 托收通知书 ?3"D| cS1  
advice of drawing 提款通知书;汇票通知书 gA 6h5F)_  
advice of payment 付款通知 ,p/b$d1p  
Advisory Committee [Securities and Futures Commission] Y +_5"LV  
谘询委员会〔证券及期货事务监察委员会〕 7N59B z  
Advisory Committee on Diversification 经济多元化谘询委员会 ^]lwd"$  
affidavit 誓章;遗产申报誓章 ,b.4uJg'  
affidavit of no receipt 述明无收款的誓章 ]Re~V{uh  
affiliate 联号;联营公司;附属公司 sG1]A:_<C  
affiliated company 附属公司;联号;联营公司 ap$ tu3j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (HrkUkw  
affordability 负担能力 N5rG.6K  
African Development Bank [AfDB] 非洲开发银行 i\Q"a B"r  
after-acquired property 事后取得的财产 E][{RTs  
after-hours dealing 市后交易 N>nvt.`P  
after-tax profit 税后盈利;税后利润;税后溢利 >&TnTv?I  
agency agreement 代理协议 4xpWO6Q  
agency expenses 代理机构的开支 c%LB|(@j{  
agency fee 代理费 g<T`F  
Agency Law 《代理法》 .dKRIFo  
agent 代理人;承销人 yL3<X w|  
agent of company 公司代理人 7U[L\1zS  
agent's fee 代理人费;经纪费 <Ec)m69P  
aggregate 总计;总数;总体数字 Va |9)m  
aggregate amount 总款额;总额 kW2nrkF  
aggregate assets and liabilities 总体资产与负债 +S5_J&~  
aggregate at constant price 按固定价格计算的总体数字 r(in]7  
aggregate demand 总需求 ]20 "la5  
aggregate gross position 总持仓量 X,Q=n2X?3  
aggregate limit 总限额 tId !C  
aggregate of salaries tax 合计薪俸税 IL6f~!  
aggregate performance 总体表现;总体业绩 "k1Tsd-  
aggregate supply 总体供应 =@jMx^A"  
aggregate surplus 总盈余 ks#Z~6+3  
aggregate total 整体总额 /jn3'q_,  
aggregate value 总值;合计价值 &pY G   
aggregated basis 合计基准 u g:G9vjQ  
aggregated net chargeable income 合计应课税入息实额 i(f;'fb*  
aggregation 合并计算;合计;总和 \Af|$9boHz  
aggregation of incomes of husband and wife 夫妇入息合并计算 On.x~ t  
aggregation of property 财产的总和 E#2k|TpH4  
agio 差价;贴水 `w=H'"Zv  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -z 5k4Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .kKwdqO+zB  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 FPUR0myCU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L|1zHDxQ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FqUt uN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hHl-;%#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #HuA(``[d  
agreement for a settlement 授产协议 j]l}K*8(  
agreement for assignment 转让协议 FeeWZe0i  
agreement for sale 售卖协议;买卖协议 nk3<]u  
agreement for sale and purchase 买卖协议 aCi^^}!  
agreement for the payment of interest 支付利息协议 pn%|;  
agreement for the repayment of money 还款协议 s^?sJUj  
agreement of reinsurance 再保险协议 qD%&\ZT  
Agricultural Bank of China 中国农业银行 PLD'Q,R  
air passenger departure tax 飞机乘客离境税 b}L,kT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %FWfiFV|<  
airport tax 机场税 g&F<Uv#mZ  
alcohol duty 酒精税 A{Htpm~  
alienation 让与;让渡;转让 )>M@hIV5>  
alimony 生活费;赡养费 Y7V&zF{  
All Ordinaries Index [AOI] 所有普通股指数 [`-O-?=  
all risks 全险;综合险 cYwC,\ uF  
All Sales Record for Stock Market 《股票市场成交报告》 gL}Y5U+s  
Allied Capital Resources Limited 新联财务有限公司 >fj$ wOq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &|\}\+0Z  
allocation letter 拨款信件 9"lW"lG!  
allocation of fund 分配款项;预留款项 i[\u-TF  
allocation of profit 利润分配;溢利分配 S@G{|.)2  
allocation warrant 拨款令 pL/.JzB  
allotment 分配;配股 9PGR#!!F$  
allotment notice 股份配售通知;配股通知 zu*G4?]~h  
allotment of shares 股份分配 e, 0I~:  
allowable 可获宽免;免税的 ~5!TV,>ls  
allowable business loss 可扣除的营业亏损 f<sPh>n  
allowable expenses 可扣税的支出 hG;=ci3EE  
allowance 免税额;津贴;备抵;准备金 >;r05,mc  
allowance for debts 债项的免税额 dlzamoS@AR  
allowance for depreciation by wear and tear 耗损折旧免税额 DD$P r&~=  
allowance for funeral expenses 殡殓费的免税额 27 TZ+?  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y^46z( I  
allowance for repairs and outgoings 修葺及支出方面的免税额 RrpF i'R  
allowance to debtor 给债务人的津贴 "sx&8H"  
alteration of capital 资本更改 HeifFJn  
alternate trustee 候补受托人 Y9L6W+=T  
amalgamation 合并 N_k6UA9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LLY;IUK!R  
ambit of charges 征税范围;收费范围 eL?si!ZL^  
amended valuation 经修订的估值 5"~^;O  
American Commodities Exchange 美国商品交易所 HgATH  
American Express Bank Limited 美国运通银行 ]bE?n.NwZ  
American Stock Exchange 美国证券交易所 Hpg;?xAT  
amortization 摊销 b-zX3R;  
amount due from banks 存放银行同业的款项 gG;W:vR}l  
amount due from banks abroad 存放海外银行同业的款项 to|9)\  
amount due from holding companies 控股公司欠款 RZh)0S>J  
amount due from local banks 存放本港银行同业的款项 NP'DuzC  
amount due to banks 银行同业的存款 4"(zi5`e  
amount due to banks abroad 海外银行同业的存款 OLup`~  
amount due to holding companies 控股公司存款 "s<l Lgi  
amount due to local banks 本港银行同业的存款 []3}(8yxGb  
amount due to outport banks 外埠银行同业的存款 Jv.R?1;8i  
amount for note issue 发行纸币的款额 UBHQzc+,  
amount of bond 担保契据的款额 GFa/9Bi  
amount of consideration 代价款额 <slq1  
amount of contribution 供款数额 Tn-]0hWkP  
amount of indebtedness 负债款额 ]]o[fqD-Zn  
amount of principal of the loan 贷款本金额 5g>kr< K  
amount of rates chargeable 应征差饷数额 >b?)WNk  
amount of share capital 股本额 z ;Nk& <?  
amount of sums assured 承保款额 V(uRKu x  
amount of variation 变动幅度 %ys}Q!gR  
amount of vote 拨款数额 kD7(}N8YR  
amount payable 应付款额 ld?.o/  
amount receivable 应收款额 Z|S7 " ,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 32P]0&_O  
analysis 分析 &*GX:0=/>  
ancillary risk 附属风险 ZKPkx~,U[  
annual account 周年帐目;周年帐目报表;年度决算;年结 S)|b%mVwR  
annual accounting date 年结日期 2I 7`  
annual allowance 每年免税额;年积金;年度津贴;年津 u`@FA?+E1  
annual balance 年度余额 NT/B4'_@  
annual disposable income 每年可动用收入 iX6jvnJ:/  
annual estimates 周年预算 Q b{5*>  
annual fee 年费 <uwCP4E  
annual general meeting 周年大会 O9)}:++T  
annual growth rate 年增率;每年增长率 I'b]s~u  
annual long-term supplement 长期个案每年补助金 ymX,k|lh  
annual pensionable emolument 可供计算退休金的年薪 B&N&eRAE  
annual report 年报 Z`c{LYP,y"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v nC&1  
annual return 周年报表;周年申报表;每年报税表格 -Ep6 .v  
Annual Return Rules 《周年报表规则》 aW$nNUVD  
annual review of consumer prices 每年消费物价回顾 Z x%@wH~  
annual roll-forward basis 逐年延展方式 4yv31QG$  
annual salary 年薪 RcP5].^T  
annual statement 年度报表;年度决算表 q#3X*!)  
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 ^(vd8&71  
annuitant 年金受益人 ?+=|{{l  
annuity 年金 @\}36y  
annuity contract 年金合约 M)^9e?  
annuity on human life 人寿年金 q:sR zX  
antecedent debt 先前的债项 Vp{2Z9]}  
ante-dated cheque 倒填日期支票 [V0h9!  
anticipated expenditure 预期开支 %pQ o%<d  
anticipated net profit 预期纯利 fEv36xb2S  
anticipated revenue 预期收入 :ygz/L  
anti-inflation measure 反通货膨胀措施 Qo *]l_UO;  
anti-inflationary stance 反通货膨胀立场 ACltV"dB^  
apparent deficit 表面赤字 }*R6p?L5  
apparent financial solvency 表面偿债能力 9W$)W  
apparent partner 表面合伙人 eJp-s" %  
application for personal assessment 个人入息课税申请书 )1 j2  
application of fund 资金应用 M6#(F7hB  
application to release as liquidator and to destruct the books of accounts and documents [`\Qte%UH  
申请免除清盘人职务及毁灭帐簿与文件 p,Hk"DSs%  
appointed actuary 委任精算师 <t37DnCgI  
appointed auditor 委任核数师;委任审计师 In M'zAhb  
appointed trustee 委任的受托人 TN`:T.B  
appointer 委任人 t&]Mt 7  
apportioned pro rata 按比例分摊 ,0~TvJS  
apportionment 分配;分摊 SH|$Dg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cpnwx1q@  
apportionment formula 分摊方程式 X-F HJ4  
apportionment of estate duty 遗产税的分摊 #?6RoFgMe  
appraisal 估价;评估 ? d\8Q't*  
appreciable growth 可观增长 Ntiz-qW  
appreciable impact 显着影响 jMbK7 1K%  
appreciable increase 可观增长 g>zL{[e!  
appreciation 增值;升值 >K%x44|  
appreciation against other currencies 相对其他货币升值 -;"l 5oX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J[wXG6M  
appreciation tax 增值税 1_lL?S3,a@  
appropriation 拨款;拨用;拨付 -1JHhRr]  
appropriation account 拨款帐目 u`|fmVI  
Appropriation Bill 拨款法案 \]%U?`A  
appropriation-in-aid system 补助拨款办法 B4aZ3.&W  
approved assets 核准资产 3/FB>w gt  
approved basket stock 认可一篮子证券 3: Uik  
approved budget 核准预算 O_^h 7   
approved charitable donation 认可慈善捐款 #KW:OFT  
approved charitable institution 认可慈善机构  ?~IZ{!  
approved currency 核准货币;认可货币 3IFU{0a`  
approved estimates 核准预算 UI;{3Bn  
approved estimates of expenditure 核准开支预算 Lai"D[N  
approved overseas insurer 核准海外保险人 Hp!F?J7sx  
approved overseas trust company 核准海外信托公司 P7-3Vf_L  
approved pooled investment fund 核准汇集投资基金 IhLfuyFWu  
approved provident fund scheme 认可公积金计划 yk{alSF  
approved provision 核准拨款 C<>.*wlp=  
approved redeemable share 核准可赎回股份 .vMi <U;  
approved regional stock 认可地区性证券 {8RGW0 Y  
approved retirement scheme 认可退休金计划 %A3Jd4DH  
approved subordinated loan 核准附属贷款 aa/9o ]  
arbitrage 套戥;套汇;套利 q3`t0eLZ  
arbitrageur 套戥者;套汇者 o:<3n,T  
arbitrary amount 临时款项 Dzr5qP?#  
arrangement 措施;安排;协定 jq{Ix  
arrears 欠款 2wQ CQ"  
arrears of pay 欠付薪酬 )K~nZLULY  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]mA?TwD  
articles of association 组织章程;组织细则;组织章程细则 Uw"   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xk'.t|  
ascertainment of profit 确定利润 `l#g`~L  
"Asia Clear" “亚洲结算系统” 8t%1x|!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a0.XJR{T"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 mN02T@R-  
Asian Development Fund [ADF] 亚洲发展基金 za7wNe(s  
Asian dollar bond 亚洲美元债券 _wCSL.  
Asian dollar market 亚洲美元市场 e$=|-J z  
Asian dollar rate 亚洲美元利率 X)m2{@v D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :xCobMs_/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ny=iAZM>q  
asked price 沽盘;喊价;索价;卖方报价 F1>,^qyG6  
assessable income 应评税入息 ^ a:F*<D  
assessable loss 应评税亏损 kx[8#+P  
assessable profit 应评税利润 rej[G!  
assessable value 应评税值 t ,$)PV  
assessed profit 估定利润 *Y Ox`z!R  
assessed value 经评估价值 \`C3;}o:"P  
assessment 评税;评定;估价;评税单 A_%w (7o"  
assessment number 评税编号;估价编号 k1J}9HNYR  
assessment of additional tax 补加税评税 / yCV-L2J  
assessment of performance 业绩评估;实绩评价 mLE`IKgd]  
Assessor 评税主任 ] ?(=rm9u  
asset price bubbles 资产价格泡沫 }g?]B+0  
asset-backed securities 具资产保证的证券 X6RM2  
assets accretion 资产增值  t2iFd?  
assets and liabilities 资产与负债 nj mE>2  
assets betterment statement 资产递增表;资产改进表 7Y/_/t~Y  
assets lending 实物放款;有抵押贷款 qM+T Wp  
assets of the company passing on the death 死者去世时转移的公司资产 r DuG["  
assets pledged as security for liabilities 用作负债抵押的资产 k"J?-1L  
assets portfolio 资产投资组合 zVu}7v()  
assets price 资产价格 OK=t)6&b  
assets quality 资产质素 ^-ZqS  
assets realization 资产变现 o/R-1\Dn  
assets refinancing arrangement 资产再集资安排 Wm 61  
assets securitization 资产证券化 s/V[tEC*z  
assets situated outside Hong Kong 在香港以外地方的资产 )1/O_N6C  
assets stripping 削减资产;拆卖资产 ^gG,}GTl  
assets value 资产值 3$Je,|bs  
assignee 承让人 Vs >1%$If  
assignment 转让;转让书;转让契 F/8y p<_r  
assignment of interest 权益转让 J$0*K+m  
assignment of letters patent and trade mark 专利证书及商标转让 ?W()Do1tR  
assignment of property 物业转让;物业转让书 GfDA5v[  
assignment right 转让权 @ 55Y2  
assignor 转让人 ',f[y:v;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *L=CJg  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I,D=ixK  
associate member 附属会员 eW/Hn  
associated body corporate 相联法人团体 Eq t61O$x  
associated company 相联公司;联属公司 dSbV{*B;>  
associated corporation 相联法团 -t]0DsPg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Wxjpe4  
公认会计师公会〔英国〕 ]P.S5s'  
Association of Futures Exchange Brokers 香港期货经纪协会 *h Ur E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8QU`SoS9  
association of underwriters 承保人组织 EOL03N   
assumption of control 接管 Jy9&=Qh   
assurance 担保;保险;转易;转易书 3I]5DW %-  
assurance of interest 权益的转易 vsK>?5{C-  
at 19XX price 按一九XX年价格计算 H X8q+  
at a discount 按赔价计算;按贴水价格计算;打折扣 ZYG"nmNd  
at a premium 按溢价计算;按升水价格计算 "LYob}_z  
at call 通知付款;按通知 zC7;Zj*k  
at constant market price 按固定市价计算 Z\x6  
at constant price 按固定价格计算 "'%x|nB  
at cost 按成本计算 xfb%bkr  
at current market price 按当时市价计算;按现时市价计算 J#\/znT  
at current price 按当时价格计算;按现时价格计算 ~jgd92`{z  
at factor cost 按要素成本计算;按生产要素成本计算 V;$lgTs|'  
at money-of-the-day price 按付款当日价格计算 IcB>Hg5  
at or better 按指定或较佳价位〔买卖指令〕 \a<E3 <  
at par 按面值计算;平价 AK[c!mzx  
at sight 见票即付 52oR^ |  
at the close 按收市盘 <iMLM<J<w  
at the opening 按开市盘 .fgoEB,(  
attestation 见证;见证条款 @Z)&3ss  
at-the-money option 平价期权 fI6F};I5}T  
attorney 受权人;受托代表人 *N7\d9y  
attornment 新拥有人承认书 "xWC49   
attributable profit 可归属利润 di"*K*~y  
attributable share value 可归属股份价值 [X|P(&\hQd  
Auckland Stock Exchange 奥克兰证券交易所 @uc%]V<:k  
auction 拍卖 m|!sY[!  
auctioneer 拍卖商 ;kY=}=9  
audit 审计;核数 7{6wNc  
Audit Commission 审计署 fy-( B;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] epQ7@9,Q  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 qFay]V(O|  
audit review 帐目审查 &kP>qTI^p~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  M`bK   
audited account 审计帐目;经审计的帐目 Q,>AT$|  
audited annual account 经审计的周年帐目 GE>&fG  
audited balance sheet 经审计的资产负债表 ;I9D>shkc  
auditor 核数师;核数主任;审计师 H=0Y4 T@)T  
auditor's certificate 核数师证明书;审计师证明书 d< y B ~Y  
auditor's report 核数师报告;审计师报告 fSj^/>  
Aussie bond 澳元债券 f.!cR3XgV  
austerity budget 紧缩预算 74Lq!e3hMF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B|!Re4`0  
Australia All Ordinaries Index 澳洲所有普通股票指数 d6u L;eR  
Australian Dollar [AUD] 澳元 )9}z^+TH  
Australian Options Market 澳大利亚期权市场 lm$T`:c  
Australian Securities Commission 澳洲证券事务监察委员会 wDn5|F}i&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "F=O   
Australian Stock Exchange 澳大利亚证券交易所 _]B'C  
Austrian Schilling [ATS] 奥地利先令 5'X.Z:  
authentication 认证;鉴证 rKO[;]_*  
authority to purchase 委托购买证;委购书 ur;8uv2o  
authorization 认可;核准;授权;授权书 &Oe,$%{hBh  
authorization by direction 指示授权 1&U U6|X  
authorization by instruction 指令授权 VQ +Xh  
authorization by warrant 令状授权 %.]qkGZe#  
authorization of unit trust 单位信托的认可 ~GZ(Ou-&  
authorized agent 指定代理人 y8\44WKW  
authorized capital 法定资本 &",pPu q  
authorized clerk 出市员 LcQ\d*  
authorized dealer 认可交易商 lE4.O  
authorized financial institution 认可财务机构 Y #KgaZ7N  
authorized fund 认可基金 %0L 9)-R  
authorized fund house 获授权的基金公司;认可基金公司 < d?O#(  
authorized institution 认可机构 UtzW5{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nM@S`"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w9vqFtj  
authorized insurer 获授权保险人;获认可承保人 `Dj-(~x  
authorized investment 特准投资项目 $cc]pJy"}  
authorized person 获授权人 QHK$2xtq|  
authorized representative 获授权代表 y:xZ(RgfF  
authorized share capital 法定股本 B&cC;Hw  
automated quotation system 自动报价系统 r.[9/'>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O>UR\l|+:2  
自动交易系统〔香港期货交易所有限公司〕 J@52<.>6  
automatic adjustment mechanism 自动调整机制 -FwOX~s/'  
automatic adjustment system 自动调整系统 ;as B@Q  
Automatic Clearing House 自动票据交换所 >=wlS\:"  
automatic exchange rates accumulation system 自动化汇率累集系统 NT:p6(s^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K"eW.$  
automatic teller machine [ATM] 自动柜员机 ~h -0rE  
autopay 自动转帐 5MT$n4zKu  
available assets 可用资产 p;g$D=2  
available fiscal reserve 现存财政储备 l9\ *G;  
available profit 可用利润 t 7+ifSrz  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LG(bdj"NM  
average 平均;平均数;海损 < yBZsSj  
average basic salary 平均基本薪金 PC/Oo~Gx  
average consumer expenditure 平均消费开支;一般消费开支 woQYP,  
average cost 平均成本 P/4]x@{ih  
average cost of land production 增辟土地平均成本 [*@"[u   
average daily turnover 平均每日成交额 4;x{@Ln  
average daily wage rate 平均每日工资率 UE5T%zd/  
average expenditure pattern 平均开支模式 S-*4HV_l  
average growth rate 平均增长率 tAefBFu  
average net fixed assets 固定资产平均净值 aH*)W'N?  
average of relatives 相对价格平均数 + Uq$'2CT  
average price 平均价格 :A>cf}  
average propensity to consume 平均消费倾向;一般消费倾向 BZe x  
average propensity to save 平均储蓄倾向;一般储蓄倾向 h49|x&03  
average rate 平均率 3 cu`U`  
average revenue 平均收入;平均收益 fM6Pw6k  
average stock 平均库存;平均存货 tRFj<yuaq  
average yearly rent 平均年租 jUYb8:B  
avoidance of double taxation 避免双重课税 # 2s$dI  
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 e<#t]V  
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