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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: I_h8)W  
A share A股;甲类股份 "b#L8kN  
abatement of tax 减税;减扣免税额 H*h7Y*([  
ABN AMRO Bank N.V. 荷兰银行 +OM9v3qJ  
above-the-line expenditure 线上项目支出;经常预算支出 5LIbHSK  
above-the-line receipt 线上项目收入;经常预算收入 _Di";fe?  
ABSA Asia Limited 南非联合亚洲有限公司 O|Z5SSlk  
absolute change 绝对数值变更 mvCH$}w8&  
absolute expenditure 实际开支 fD1a)Az  
absolute guideline figure 绝对准则数字 Z^fkv  
absolute interest 绝对权益 ~boTh  
absolute order of discharge 绝对破产解除令 aYmC LLj  
absolute profit margin 绝对利润幅度 Ki8]+W37  
absolute value 实值;绝对值 +V N&kCx)  
absolutely vested interest 绝对既得权益 4ox[,  
absorbed cost 已吸收成本;已分摊成本 &B;M.sz~C4  
absorption 吸收;分摊;合并 *k(|r>  
absorption rate 吸收率;摊配率;分摊率 L^7"I 4=(D  
ACB Finance Limited 亚洲商业财务有限公司 \["'%8[:gR  
acceptable form of reciprocity 合理的互惠条件 'f?=ks<  
acceptable rate 适当利率;适当汇率 b!pG&7P  
acceptance agreement 承兑协议 /W vgC)  
acceptance for honour 参加承兑 H J8rb  
acceptor 承兑人;接受人;受票人 E|Q|Nx!6[  
acceptor for honour 参加承兑人 G(;C~kHX  
accident insurance 意外保险 '5*8'.4Sy  
Accident Insurance Association of Hong Kong 香港意外保险公会 {p70( ]v  
accident insurance scheme 意外保险计划 t3w:!' Ato  
accident year basis 意外年度基准 oa K&!$S]  
accommodation 通融;贷款 [5iBXOmpS=  
accommodation bill 通融票据;空头票据 I 'qIc ?  
accommodation party 汇票代发人 =:5o"g  
account balance 帐户余额;帐户结余 _>k&,p]y  
account book 帐簿 $?e_ l  
account collected in advance 预收款项 ?FRuuAS  
account current book 往来帐簿 HZ+l){u  
account of after-acquired property 事后取得的财产报告 uxKj7!(#  
account of defaulter 拖欠帐目 'on8r*  
account payable 应付帐款 15 /lX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 da,Bnze0  
account receivable 应收帐款 $U]KIHb  
account receivable report 应收帐款报表 v'vYN h  
account statement 结单;帐单;会计财务报表 1dl@2CVS  
account title 帐户名称;会计科目 "6<L) 8  
accountant's report 会计师报告 ^`MGlI}   
Accountant's Report Rules 会计师报告规则 BSMM3jXb  
accounting and auditing procedure 会计与审计程序;会计与核数程序 DUAI  
Accounting Arrangements 《会计安排》 dpTeF`N  
accounting basis 会计基础 rZK;=\Ot  
accounting by Official Receiver 破产管理署署长呈交的帐目 &.ilku/  
Accounting Circular 《会计通告》 V*C%r:5 ,v  
accounting class 会计类别 CBVL/pxy  
accounting date 记帐日期;会计结算日期 o-f;$]yp>  
accounting for money 款项核算 EV$$wrohQ`  
Accounting Officer 会计主任 d<@SRHP(  
accounting period 会计报告期;会计期 z :q9~  
accounting policy 会计政策;会计方针 +IM: jrT(  
accounting practice 会计惯例 =Ay'\j  
accounting principle 会计准则 ]8c%)%Vi  
accounting record 会计记录 JSAbh\Mq6  
accounting report 会计报告 hbOyrjan x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gpe/dfyJ9  
Accounting Society of China 中国会计学会 L2jjkyX]  
accounting statement 会计报表 l0&Y",vy  
accounting system 会计制度;会计系统 GlPd)m`  
accounting transaction 会计事项;帐务交易 a#k=! W  
accounting treatment 会计处理 gI /#7Cr  
accounting year 会计年度 oQS_rv\Ber  
accretion 增值;添加 3R=R k  
accrual 应计项目;应累算数目 ~hk;OB;  
accrual basis 应计制;权责发生制 E;vF :?|  
accrual basis accounting 应计制会计;权责发生制会计 G""L1?  
accrue 应累算;应计 BS@x&DB  
accrued benefit 应累算利益 vK10p)ZV  
accrued charges 应计费用 ]DO ~7p[  
accrued cumulative preference share dividend 应累算的累积优先股股息 }5??n~:*5  
accrued expenses 应累算费用 Pcs62aE  
accrued interest payable 应付利息;应计未付利息 Y!K5?kk  
accrued interest receivable 应收利息;应计未收利息 '@WpJ{]A  
accrued right 累算权益 VxKD>:3c  
accruing profit 应累算的利润 l[P VWM  
accumulated fiscal reserve 累积财政储备 yt@;yd:OEk  
accumulated profit 累积利润;滚存溢利 6~rO(  
accumulated reserve 累积储备 \@K KX  
accumulation of surplus income 累积收益盈余 XP |qY1  
acquired assets 既得资产 H/I1n\  
acquisition 收购;购置;取得 yltzf #%  
acquisition cost 购置成本 F70_N($i  
acquisition expenses 购置费用 l )m]<E X  
acquisition of 100% interest 收购全部股权 $ OAak  
acquisition of control 取得控制权 'ZUB:R@[  
acquisition of fixed assets 购置固定资产 p[J 8 r{'  
acquisition of shell “买壳” VOY#Y*)g  
acquisition price 收购价 A$a>=U|Z8  
act of God 天灾 Q6e;hl  
acting partner 执事合伙人 O5lP92],  
active market 买卖活跃的市场;交投畅旺的市场;旺市 v1m'p:7uGB  
active partner 积极参与的合伙人 w9c^IS  
active trading 交投活跃 A{QXzoWkg0  
actual circulation 实际流通 ]5_6m;g  
actual cost 实际成本 I.qP$j  
actual expenditure 实际开支;实际支出 S Y7'S#  
actual income 实际入息;实际收入;实际收益 l"ZfgJ}W  
actual market 现货市场 $UX^$gG  
actual price 现货价;实际价格 pT ;{05  
actual profit 实际利润 OZ9ud ]@\  
actual quotation 实盘;实际价位;实际报价 r@.3.Q  
actual year basis 按实际年度计算 ifYC&5}SI  
actuals 实货 ,m08t9F  
actuarial investigation 精算调查 p`CVq`k  
actuarial principle 精算原则 B/n/bi8T  
actuarial report 精算师报告 P\3$Y-id  
Actuarial Society of Hong Kong 香港精算学会 9_07?`Jr  
actuarial valuation 精算师估值 %{sL/H_  
actuary 精算师 EK JPeeRY  
ad referendum agreement 暂定协议;有待覆核的协定 DJu&l  
ad valorem duty 从价税;按值征税 $zR[2{bg  
ad valorem duty system 从价税制 &AS<2hB  
ad valorem fee 从价费 KXS{@/"-B  
ad valorem tariff 从价关税 P_Bhec|#fT  
additional allowance 额外免税额 [&B}{6wry  
additional amount for unexpired risk 未过期风险的额外款额 Vjc*D]  
additional assessable profit 补加应评税利润 ^-|yF2>`  
additional assessment 补加评税 ?u)[xEx6}+  
additional commitment 额外承担 |*5QFp  
additional commitment vote 额外承担拨款 }Efz+>F 02  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -y+u0,=p.  
additional dependent parent allowance 供养父母额外免税额 &E{i#r)'T  
additional provision 额外拨款 >.fN@8[  
additional stamp duty 附加印花税 >@T(^=Q  
additional tax 补加税罚款;补加税款 uQYBq)p|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 xwm-)~L4T  
adjudged bankrupt 被裁定破产 HfN:oww  
adjudicated bankrupt 裁定破产人 49;2tl;F  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )RFE< Qcj  
adjudication of bankruptcy 裁定破产;宣告破产 YdT-E  
adjudication of insolvency 裁定无力偿还债务 r8uc.z2%  
adjusted actual 经调整的实数;调整后的实数 *a2 y  
adjusted current assets 经调整的流动资产;调整后的流动资产 Z#i5=,Bk  
adjusted figure 经调整的数字;调整后的数额 F[65)"^  
adjusted liabilities 经调整的负债;调整后的负债 }$zJdf,\  
adjusted loss 经调整的亏损;调整后的亏损 [HV9KAoA  
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 a BHV  
adjusted profit 经调整的利润;调整后的利润  Du*O|  
adjusted surplus 经调整的盈余额;调整后的盈余额 EXrOP]Kl  
adjusted value 经调整的价值;调整后的价值 AVx 0aj  
adjustment 调整;修订;理算〔保险〕 5ZPe=SQ{  
adjustment centre 调剂中心 ,Z"l3~0\  
adjustment lag 调整过程的时间差距;调整时差 7LB#\2  
adjustment mechanism 调整机制 eL7rX"!  
adjustment of loss 亏损调整 UhX`BGpM{  
adjustment process 调整过程;调整程序 ` s}v6  
adjustment range 调整幅度 rf%NfU  
administered exchange rate 受管制汇率 v.aSf`K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 `c-(1 ;Jb  
administration expenses 行政费用 ~5f|L(ODX  
administration fee 手续费;行政费 QvF UFawN  
administration in bankruptcy 破产管理 [8sL);pJO  
administration order 遗产管理令 X`QfOs#\  
administrator 管理人;遗产管理人 N;.cZp2  
administrator of the estate 遗产管理人 NUclF|G  
admission of debt 债项承认书 6Ee UiLd  
admission of proof 接纳债权证明 9m:qQ1[\  
advance 放贷款项;垫付款项;预支款项;预付款项 S(5aJ[7Zm  
advance account 暂支帐目;预付款帐户 F%v?,`_&I  
advance compensation 预付补偿金 6J\Yi)v<  
advance from shareholder 股东垫款 >;ucwLi  
advance pending reimbursement 预支以待日后付还 TN=MZ{L  
advanced economy 先进经济体系 ?b&~(,A{  
advancement 预付;预付财产 ,uFdhA(i@'  
advances warrant 垫款令 E7*z.3  
advancing 贷出 2yFXX9!@  
adverse balance 逆差 :e&P's=  
adverse exchange 逆汇 wF`9}9q  
advertisement addressed to shareholders 在报章刊登的致股东通告 zg3q\ ~  
advice for collection 托收通知书 KLc<c1BZ  
advice of drawing 提款通知书;汇票通知书 kp+\3z_  
advice of payment 付款通知 D-zqu~f`  
Advisory Committee [Securities and Futures Commission] Ef}rMkv  
谘询委员会〔证券及期货事务监察委员会〕 rdL>yT/A  
Advisory Committee on Diversification 经济多元化谘询委员会 `B^ HW8  
affidavit 誓章;遗产申报誓章 Ux2p qPb  
affidavit of no receipt 述明无收款的誓章 t-vH\m  
affiliate 联号;联营公司;附属公司 & q(D90w.  
affiliated company 附属公司;联号;联营公司 ~IB~>5U!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zqq$PaH*  
affordability 负担能力 f y|Ae  
African Development Bank [AfDB] 非洲开发银行 mST/u>'  
after-acquired property 事后取得的财产 fYU-pdWPT  
after-hours dealing 市后交易 #\&jM -.-  
after-tax profit 税后盈利;税后利润;税后溢利 bB^SD] }C  
agency agreement 代理协议 E+65  
agency expenses 代理机构的开支 JQ*CF(9  
agency fee 代理费 D\:~G}M  
Agency Law 《代理法》 sf|[oD  
agent 代理人;承销人 quB .A7~^=  
agent of company 公司代理人 CVi3nS5Yl  
agent's fee 代理人费;经纪费 SGU~LW&  
aggregate 总计;总数;总体数字 pGy]t  
aggregate amount 总款额;总额 ?1I0VA']  
aggregate assets and liabilities 总体资产与负债 Mb I';Mq  
aggregate at constant price 按固定价格计算的总体数字 h4xRRyK  
aggregate demand 总需求 IEB|Y  
aggregate gross position 总持仓量 8bB'[gJ]{  
aggregate limit 总限额 J% B(4`  
aggregate of salaries tax 合计薪俸税 7[l "=  
aggregate performance 总体表现;总体业绩 Dl3Df u8  
aggregate supply 总体供应 ~6nq$(#  
aggregate surplus 总盈余 ]i=\5FH e  
aggregate total 整体总额 >Ic)RPO9  
aggregate value 总值;合计价值 az(u=}  
aggregated basis 合计基准 <%(nF+rQA"  
aggregated net chargeable income 合计应课税入息实额 F:8cd^d~u  
aggregation 合并计算;合计;总和 &}1PH% 6  
aggregation of incomes of husband and wife 夫妇入息合并计算 r+BPz%wM=O  
aggregation of property 财产的总和 & >AXB6  
agio 差价;贴水 ;b[% L&  
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》 ~CQYF,[Th  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }5RCks;)*  
《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》 ,R j{^-k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *Mt's[8  
《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》 B6gSt3w.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +G3&{#D ?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1RtbQ{2F;  
agreement for a settlement 授产协议 a& Ti44a[  
agreement for assignment 转让协议 rZDmZm?=  
agreement for sale 售卖协议;买卖协议 xQ `>\f  
agreement for sale and purchase 买卖协议 t` R#pQ  
agreement for the payment of interest 支付利息协议 /x6,"M[97  
agreement for the repayment of money 还款协议 N U*6MT4  
agreement of reinsurance 再保险协议 6'e}!O  
Agricultural Bank of China 中国农业银行 "%aJ 'l2  
air passenger departure tax 飞机乘客离境税 yIwAJl7Xf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3|Q:tt'|#  
airport tax 机场税 "8Ud&o  
alcohol duty 酒精税 b7It8  
alienation 让与;让渡;转让 r^ ?Qo  
alimony 生活费;赡养费 BzqM$F( L,  
All Ordinaries Index [AOI] 所有普通股指数 |pv:'']J  
all risks 全险;综合险 Qa nE]  
All Sales Record for Stock Market 《股票市场成交报告》 o;XzJ#P  
Allied Capital Resources Limited 新联财务有限公司 JDi|]JY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9PA\Eo|Yb  
allocation letter 拨款信件 F/\w4T  
allocation of fund 分配款项;预留款项 i6)$pARp  
allocation of profit 利润分配;溢利分配 j*m7&wOE  
allocation warrant 拨款令 _MfB,CS  
allotment 分配;配股 ZJ9J*5!C  
allotment notice 股份配售通知;配股通知 l@FPTHq  
allotment of shares 股份分配 VRYj&s'@  
allowable 可获宽免;免税的 n>tYeN)F<  
allowable business loss 可扣除的营业亏损 sXm/+I^  
allowable expenses 可扣税的支出 [YY[E 7  
allowance 免税额;津贴;备抵;准备金 G"bItdb  
allowance for debts 债项的免税额 zV\\T(R)  
allowance for depreciation by wear and tear 耗损折旧免税额 QvK-3w;=  
allowance for funeral expenses 殡殓费的免税额 m4{F-++dk  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 nV-A0"z_&  
allowance for repairs and outgoings 修葺及支出方面的免税额 W6t"n_%?"  
allowance to debtor 给债务人的津贴 LYPjdp2>"o  
alteration of capital 资本更改 W'2|hP  
alternate trustee 候补受托人 !5Ko^:+Y  
amalgamation 合并 W8Z&J18AU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8[SiIuIV  
ambit of charges 征税范围;收费范围 [kx_Izi/T  
amended valuation 经修订的估值 sO~:e?F  
American Commodities Exchange 美国商品交易所 vu[+UF\G  
American Express Bank Limited 美国运通银行 4tTK5`7N  
American Stock Exchange 美国证券交易所 +A 6xY  
amortization 摊销  T|NNd1>  
amount due from banks 存放银行同业的款项 `MAluu+b  
amount due from banks abroad 存放海外银行同业的款项 >-YPCW  
amount due from holding companies 控股公司欠款 TY[1jW~{r  
amount due from local banks 存放本港银行同业的款项 g&y'#,'Q~,  
amount due to banks 银行同业的存款 d/G`w{H}y  
amount due to banks abroad 海外银行同业的存款 =j]us?5  
amount due to holding companies 控股公司存款 I"4j152P|  
amount due to local banks 本港银行同业的存款 " d3pkY  
amount due to outport banks 外埠银行同业的存款 G\S\Qe{P~  
amount for note issue 发行纸币的款额 ngoo4}  
amount of bond 担保契据的款额 Paz yY   
amount of consideration 代价款额 xQX,1NbH5  
amount of contribution 供款数额 >OVi{NyT  
amount of indebtedness 负债款额 L+7j4:$B8  
amount of principal of the loan 贷款本金额 N\?%944R  
amount of rates chargeable 应征差饷数额 Y,OSQBgk  
amount of share capital 股本额 P g.PD,&U  
amount of sums assured 承保款额 #(C2KRRiA  
amount of variation 变动幅度 HDU tLU d  
amount of vote 拨款数额  E%\jR  
amount payable 应付款额 |ahleu  
amount receivable 应收款额 Q}~of}h/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %j%}iM/(<  
analysis 分析 JnCp'`  
ancillary risk 附属风险 ]%jlaXb  
annual account 周年帐目;周年帐目报表;年度决算;年结 c#M 'Mye  
annual accounting date 年结日期 (.,`<rXw  
annual allowance 每年免税额;年积金;年度津贴;年津 ps1ndGp~#  
annual balance 年度余额 3!M;Z7qF]  
annual disposable income 每年可动用收入 beFVjVVHq  
annual estimates 周年预算 oR>o/$z$)g  
annual fee 年费 ,.tv#j|A  
annual general meeting 周年大会 YB/A0J  
annual growth rate 年增率;每年增长率 ooY2"\o  
annual long-term supplement 长期个案每年补助金 Tx%6whd/'  
annual pensionable emolument 可供计算退休金的年薪 [H-,zY  
annual report 年报 1\:puC\)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bE _=L=NG  
annual return 周年报表;周年申报表;每年报税表格 R9Wh/@J]  
Annual Return Rules 《周年报表规则》 W8j)2nKD  
annual review of consumer prices 每年消费物价回顾 L DD^X@q  
annual roll-forward basis 逐年延展方式 OI"vC1.5  
annual salary 年薪 d?(#NP#;  
annual statement 年度报表;年度决算表 vdrV)^  
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 Q.H y"~  
annuitant 年金受益人 nYG$V)iCb  
annuity 年金 @BWroNg{  
annuity contract 年金合约 n<6p0w  
annuity on human life 人寿年金 1J<Wth{  
antecedent debt 先前的债项 A6Ttx{]  
ante-dated cheque 倒填日期支票 v]|^.x:  
anticipated expenditure 预期开支 9E^IEwq'  
anticipated net profit 预期纯利 bj4cW\b(  
anticipated revenue 预期收入 _y&m4Vuu  
anti-inflation measure 反通货膨胀措施 %;kr%%t%  
anti-inflationary stance 反通货膨胀立场 )NJD+yQ%  
apparent deficit 表面赤字 1UX"iO x(  
apparent financial solvency 表面偿债能力 59gt#1k  
apparent partner 表面合伙人 ALS\}_8  
application for personal assessment 个人入息课税申请书 Ql sMMIax  
application of fund 资金应用 ~TC z1UWV  
application to release as liquidator and to destruct the books of accounts and documents `2\vDy1,j  
申请免除清盘人职务及毁灭帐簿与文件 [8AGW7_  
appointed actuary 委任精算师 |i'V\" hW  
appointed auditor 委任核数师;委任审计师 U.<';fKnT  
appointed trustee 委任的受托人 J >Zd0Dn  
appointer 委任人 /v"u4Ipj  
apportioned pro rata 按比例分摊 U^SJWYi<Y  
apportionment 分配;分摊 mMm_=cfv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .|XIF   
apportionment formula 分摊方程式 3eQ-P8LS  
apportionment of estate duty 遗产税的分摊 Qrjo@_+w!  
appraisal 估价;评估 J<Di2b+  
appreciable growth 可观增长 #?.Yc%5B  
appreciable impact 显着影响 yS0YWqv]6@  
appreciable increase 可观增长 @mBZu!,  
appreciation 增值;升值 N*w/\|  
appreciation against other currencies 相对其他货币升值 kFmd):U!R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {LfVV5?  
appreciation tax 增值税 4VINu9\V  
appropriation 拨款;拨用;拨付 _#xS1sD  
appropriation account 拨款帐目 @Y+YN;57  
Appropriation Bill 拨款法案 <wUDcF  
appropriation-in-aid system 补助拨款办法 }N^.4HOS8  
approved assets 核准资产 l<qK' P4  
approved basket stock 认可一篮子证券 ~F?s\kp6  
approved budget 核准预算 cmF&1o3_  
approved charitable donation 认可慈善捐款 o %sBU  
approved charitable institution 认可慈善机构 kx8\]'  
approved currency 核准货币;认可货币 }yZ9pTB.?E  
approved estimates 核准预算 YG ,  
approved estimates of expenditure 核准开支预算 <RY5ZP  
approved overseas insurer 核准海外保险人 p Ux ~  
approved overseas trust company 核准海外信托公司 ocBfs^ aW  
approved pooled investment fund 核准汇集投资基金 S05+G}[$  
approved provident fund scheme 认可公积金计划 BYuF$[3ya&  
approved provision 核准拨款 `oP :F[B  
approved redeemable share 核准可赎回股份 ?#"rI6  
approved regional stock 认可地区性证券 _]8FCO  
approved retirement scheme 认可退休金计划 j#d=V@=a  
approved subordinated loan 核准附属贷款 ,2T&33m  
arbitrage 套戥;套汇;套利 tZmo= 3+:  
arbitrageur 套戥者;套汇者 <a7y]Py  
arbitrary amount 临时款项 x>vC;E${"  
arrangement 措施;安排;协定 8 hx4N  
arrears 欠款 @Z> {/  
arrears of pay 欠付薪酬 ]TQ2PVN2  
arrears of revenue 逾期未收税款;逾期未收的帐项 v'uWmL7C  
articles of association 组织章程;组织细则;组织章程细则 j:K>3?   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 eAN]*: ]g  
ascertainment of profit 确定利润 %Cbqi.iuQ  
"Asia Clear" “亚洲结算系统” |k$^RU<OF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FWI<_KZ O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]s-;*o\H  
Asian Development Fund [ADF] 亚洲发展基金 x? 3U3\W  
Asian dollar bond 亚洲美元债券 W1S7%6y_1  
Asian dollar market 亚洲美元市场 8P5yaS_  
Asian dollar rate 亚洲美元利率 Rhh5r0 \5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P3X;&iT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '<_nL8A^  
asked price 沽盘;喊价;索价;卖方报价 `%}SK~<R  
assessable income 应评税入息 i356m9j  
assessable loss 应评税亏损 ;Z|X` <6g  
assessable profit 应评税利润 = TKu2  
assessable value 应评税值 yq+'O&+   
assessed profit 估定利润 bb}zn'xC  
assessed value 经评估价值 mn;;wp  
assessment 评税;评定;估价;评税单 mxk :P  
assessment number 评税编号;估价编号 N9hs<b+N_  
assessment of additional tax 补加税评税 7l}P!xa&  
assessment of performance 业绩评估;实绩评价 P6'Oe|+'  
Assessor 评税主任 0o~? ]C  
asset price bubbles 资产价格泡沫 ;0DT f  
asset-backed securities 具资产保证的证券 3T^f#UT  
assets accretion 资产增值 -N;$L~`iAt  
assets and liabilities 资产与负债 l&l&e OE  
assets betterment statement 资产递增表;资产改进表 UFBggT\  
assets lending 实物放款;有抵押贷款 SV#$Cf g  
assets of the company passing on the death 死者去世时转移的公司资产 o1<Y#db[  
assets pledged as security for liabilities 用作负债抵押的资产 4ti\;55{W  
assets portfolio 资产投资组合 X!Ag7^E  
assets price 资产价格 P{j2'gg3  
assets quality 资产质素 3lzjY.]Pgv  
assets realization 资产变现 CY~]lQ  
assets refinancing arrangement 资产再集资安排 +bpUb0.W  
assets securitization 资产证券化 D/QSC]"  
assets situated outside Hong Kong 在香港以外地方的资产 &R+/Ie#0dz  
assets stripping 削减资产;拆卖资产 ;8\w$SPP  
assets value 资产值 "SC}C  
assignee 承让人 ~+w'b7T,=  
assignment 转让;转让书;转让契 kt?G\H!}  
assignment of interest 权益转让 y%%D="  
assignment of letters patent and trade mark 专利证书及商标转让 {FRUB(68b  
assignment of property 物业转让;物业转让书 ,aOi:aaZRT  
assignment right 转让权 j"6r]nc&  
assignor 转让人 CT5\8C  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 l~P%mVC3m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T-e'r  
associate member 附属会员 s2=rj?g&(X  
associated body corporate 相联法人团体 "(bnr0  
associated company 相联公司;联属公司 YaiogA  
associated corporation 相联法团 u^.7zL+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] i) v ]  
公认会计师公会〔英国〕 <q@/ Yy32  
Association of Futures Exchange Brokers 香港期货经纪协会 @@~OA>^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fA"N5qQI(  
association of underwriters 承保人组织 O@.C.5Ep  
assumption of control 接管 |R$V[  
assurance 担保;保险;转易;转易书 r}351S5(  
assurance of interest 权益的转易 FW* k O  
at 19XX price 按一九XX年价格计算 9e|-sn  
at a discount 按赔价计算;按贴水价格计算;打折扣 Ze+p;v  
at a premium 按溢价计算;按升水价格计算 '}#=I 9=ss  
at call 通知付款;按通知 6S]K@C=r  
at constant market price 按固定市价计算 *IBT!@*Q&  
at constant price 按固定价格计算 SSG57N-T  
at cost 按成本计算 fz/Ee1T\  
at current market price 按当时市价计算;按现时市价计算 Y%<y`]I  
at current price 按当时价格计算;按现时价格计算 cbe&SxJ  
at factor cost 按要素成本计算;按生产要素成本计算 r7B.@+QK  
at money-of-the-day price 按付款当日价格计算 A^lJlr:_`  
at or better 按指定或较佳价位〔买卖指令〕 c;siMWw;  
at par 按面值计算;平价 6ub-NtVu  
at sight 见票即付  NGQBOV  
at the close 按收市盘 A|jmp~@K)+  
at the opening 按开市盘 XC 44]o4jx  
attestation 见证;见证条款 h r@c7/L  
at-the-money option 平价期权 Zo$ ,{rl  
attorney 受权人;受托代表人 t Qo) *z  
attornment 新拥有人承认书 = iJfz  
attributable profit 可归属利润 xvo""R/g8  
attributable share value 可归属股份价值 Y9V%eFY5E  
Auckland Stock Exchange 奥克兰证券交易所 K1y]  
auction 拍卖 E"i<fr T  
auctioneer 拍卖商 bloe|o!  
audit 审计;核数 Dp1FX"a)  
Audit Commission 审计署 d^uE4F}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,Dh+-}  
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〕 KX8$j$yW  
audit review 帐目审查 FPAy.cljJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Qm9r>m6p@N  
audited account 审计帐目;经审计的帐目 >ZRCM  
audited annual account 经审计的周年帐目 {#?$ p i[  
audited balance sheet 经审计的资产负债表 >O0z+tj  
auditor 核数师;核数主任;审计师 J)R2O{z  
auditor's certificate 核数师证明书;审计师证明书 _(A9k{  
auditor's report 核数师报告;审计师报告 $z1W0  
Aussie bond 澳元债券 sKE7U>mz|  
austerity budget 紧缩预算 GJTKqr|1O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (]c M ;  
Australia All Ordinaries Index 澳洲所有普通股票指数 $MW-c*5a  
Australian Dollar [AUD] 澳元 =Sjr*)<@j  
Australian Options Market 澳大利亚期权市场 87&BF)]  
Australian Securities Commission 澳洲证券事务监察委员会 Y dgDMd-1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NT(gXEZ  
Australian Stock Exchange 澳大利亚证券交易所 S  ^5EG;[  
Austrian Schilling [ATS] 奥地利先令 Ug}dw a  
authentication 认证;鉴证 Sr$&]R]^  
authority to purchase 委托购买证;委购书 -@*[   
authorization 认可;核准;授权;授权书 j%w}hGW%,  
authorization by direction 指示授权 6?B'3~ r  
authorization by instruction 指令授权 K;uOtbdOK  
authorization by warrant 令状授权 R0 yPmh,{  
authorization of unit trust 单位信托的认可 cXcrb4IKD  
authorized agent 指定代理人 }uZtAH|  
authorized capital 法定资本 [K5#4k  
authorized clerk 出市员 ^)i5.o\  
authorized dealer 认可交易商 :eHD{=  
authorized financial institution 认可财务机构 A(Tqf.,G  
authorized fund 认可基金 i^<P@ |q  
authorized fund house 获授权的基金公司;认可基金公司 *:r6E  
authorized institution 认可机构 ?WVp,vP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LUPh!)8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _ aJo7  
authorized insurer 获授权保险人;获认可承保人 Z~X\Z.  
authorized investment 特准投资项目 v w.rkAGY  
authorized person 获授权人 %#AM }MWIa  
authorized representative 获授权代表 x6n(BMr  
authorized share capital 法定股本 !UzMuGj  
automated quotation system 自动报价系统 8%+F.r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3bWYRW  
自动交易系统〔香港期货交易所有限公司〕 B|fh 4FNy  
automatic adjustment mechanism 自动调整机制 v d{`*|x  
automatic adjustment system 自动调整系统 ;FQ<4PR$  
Automatic Clearing House 自动票据交换所 k 4HE'WY  
automatic exchange rates accumulation system 自动化汇率累集系统 S*aMUV&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \r.{Ru  
automatic teller machine [ATM] 自动柜员机 9` a1xnL  
autopay 自动转帐 Q4H(JD1f)  
available assets 可用资产 h4iz(*  
available fiscal reserve 现存财政储备 Y5dt/8Jo  
available profit 可用利润 1')_^]  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [ClDKswq  
average 平均;平均数;海损 2`Dqu"TWh  
average basic salary 平均基本薪金 H$@5\pP>  
average consumer expenditure 平均消费开支;一般消费开支 \]:}lVtxS  
average cost 平均成本 hXAgT!ZD  
average cost of land production 增辟土地平均成本 v0aV>-v  
average daily turnover 平均每日成交额 H\>0jr `  
average daily wage rate 平均每日工资率 rd )_*{  
average expenditure pattern 平均开支模式 G5l?c@o  
average growth rate 平均增长率 a+-X\qN  
average net fixed assets 固定资产平均净值 c }-AD r9  
average of relatives 相对价格平均数 5%6{ ePh{  
average price 平均价格 V/t/uNm  
average propensity to consume 平均消费倾向;一般消费倾向 z~m{'O`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Q  *]d[  
average rate 平均率 l* ap$1'  
average revenue 平均收入;平均收益 g +RgDt9  
average stock 平均库存;平均存货 8*bEsc|  
average yearly rent 平均年租 /W|=Or2oR  
avoidance of double taxation 避免双重课税 T A9Kg=_  
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 :lfUVa{HN  
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