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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: 6}xFE]Df-Y  
A share A股;甲类股份 c[RkiV3  
abatement of tax 减税;减扣免税额 ?!d\c(5Gt  
ABN AMRO Bank N.V. 荷兰银行 0z1UF{{  
above-the-line expenditure 线上项目支出;经常预算支出 )|SmB YV  
above-the-line receipt 线上项目收入;经常预算收入 :*0l*j  
ABSA Asia Limited 南非联合亚洲有限公司 =SqI# v  
absolute change 绝对数值变更  J0Ik@  
absolute expenditure 实际开支 tP ;^;nw  
absolute guideline figure 绝对准则数字 UI}df<Ge  
absolute interest 绝对权益 ~|t 7  
absolute order of discharge 绝对破产解除令 ^N`bA8  
absolute profit margin 绝对利润幅度 ZlxJY%o eu  
absolute value 实值;绝对值 JZM:R  
absolutely vested interest 绝对既得权益 3duWk sERC  
absorbed cost 已吸收成本;已分摊成本 Z+?V10$  
absorption 吸收;分摊;合并 +#IsRiH%>  
absorption rate 吸收率;摊配率;分摊率 V(A p|I:G  
ACB Finance Limited 亚洲商业财务有限公司 yw3E$~k  
acceptable form of reciprocity 合理的互惠条件 }jWZqIqj  
acceptable rate 适当利率;适当汇率 @+(TM5Ub  
acceptance agreement 承兑协议 Ebk_(Py\  
acceptance for honour 参加承兑 5l ioL)  
acceptor 承兑人;接受人;受票人 a$K.Or}  
acceptor for honour 参加承兑人 5^W},:3R  
accident insurance 意外保险 0>KW94  
Accident Insurance Association of Hong Kong 香港意外保险公会 asQXl#4r  
accident insurance scheme 意外保险计划 @ a?^2X^  
accident year basis 意外年度基准 K9 tuiD+j  
accommodation 通融;贷款 EX.`6,:+2  
accommodation bill 通融票据;空头票据 fZ)M Dq  
accommodation party 汇票代发人 alB[/.1  
account balance 帐户余额;帐户结余 vsU1Lzna6@  
account book 帐簿 (g>>   
account collected in advance 预收款项 +>,4d  
account current book 往来帐簿 _ Uxt9 X  
account of after-acquired property 事后取得的财产报告 bw\a\/Dw  
account of defaulter 拖欠帐目 eJv_`#R&Of  
account payable 应付帐款 )n&@`>vm  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Spt]<~  
account receivable 应收帐款 =5QP'Qt{O  
account receivable report 应收帐款报表 6JYVC>i  
account statement 结单;帐单;会计财务报表 dLq)Z*r  
account title 帐户名称;会计科目 l0%qj(4`6&  
accountant's report 会计师报告 2G9sKg,kL  
Accountant's Report Rules 会计师报告规则 ? h*Ngbj>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 LQs>[3rK  
Accounting Arrangements 《会计安排》 & &\HE7*  
accounting basis 会计基础 O=C z*j  
accounting by Official Receiver 破产管理署署长呈交的帐目 'Lb- +X,  
Accounting Circular 《会计通告》 ?z]h Ysy  
accounting class 会计类别 -(Y(K!n  
accounting date 记帐日期;会计结算日期 ![OKmy  
accounting for money 款项核算 7Y>17=|  
Accounting Officer 会计主任 ;[ag|YU$Y  
accounting period 会计报告期;会计期 #'<s/7;~  
accounting policy 会计政策;会计方针 $<[Q8V-  
accounting practice 会计惯例 9]DMHA@  
accounting principle 会计准则 L-}6}5[  
accounting record 会计记录 x\r[Zp|  
accounting report 会计报告 A_mVe\(*M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $aFCe}3b<  
Accounting Society of China 中国会计学会 >#Obhs|S{C  
accounting statement 会计报表 bQ3EBJT{P  
accounting system 会计制度;会计系统 xpb,Nzwt^  
accounting transaction 会计事项;帐务交易 NLz[ F`I  
accounting treatment 会计处理 {d%% nK~  
accounting year 会计年度 q4~w D  
accretion 增值;添加 j m]d:=4_  
accrual 应计项目;应累算数目 y]veqa  
accrual basis 应计制;权责发生制 3wQUNv0z  
accrual basis accounting 应计制会计;权责发生制会计 2{sx"/k\A  
accrue 应累算;应计 jBO/1h=  
accrued benefit 应累算利益 ,+gU^dc|hq  
accrued charges 应计费用 D V  
accrued cumulative preference share dividend 应累算的累积优先股股息 %FDv6peH  
accrued expenses 应累算费用 N`JkEd7TT  
accrued interest payable 应付利息;应计未付利息 Hlr[x  
accrued interest receivable 应收利息;应计未收利息 Id/-u[-yo  
accrued right 累算权益 s?irT;=  
accruing profit 应累算的利润 ?C[W~m P  
accumulated fiscal reserve 累积财政储备 g{_wMf  
accumulated profit 累积利润;滚存溢利 VT;Vm3\  
accumulated reserve 累积储备 &`RD5uml  
accumulation of surplus income 累积收益盈余 z~S(OM@olJ  
acquired assets 既得资产 e;kH,fHUI3  
acquisition 收购;购置;取得 122%KS  
acquisition cost 购置成本 ~'[0-_]=f  
acquisition expenses 购置费用 C`Oc%~UkC  
acquisition of 100% interest 收购全部股权 )5479Eb_  
acquisition of control 取得控制权 !\DlX |  
acquisition of fixed assets 购置固定资产 sr=~U q{g  
acquisition of shell “买壳” O_M2Axm  
acquisition price 收购价 o<Esh;;*nm  
act of God 天灾 -Dx_:k|k  
acting partner 执事合伙人 \x,q(npHi  
active market 买卖活跃的市场;交投畅旺的市场;旺市 {c;][>l  
active partner 积极参与的合伙人 94>EA/+Ek  
active trading 交投活跃 i1OF @~?  
actual circulation 实际流通 E=-ed9({:  
actual cost 实际成本 KXQ &u{[<  
actual expenditure 实际开支;实际支出 7j ]d{lD  
actual income 实际入息;实际收入;实际收益 %]2hxTV  
actual market 现货市场 t 8}R?%u  
actual price 现货价;实际价格 907N;r  
actual profit 实际利润 VDyQv^=#  
actual quotation 实盘;实际价位;实际报价  MYD`P2F  
actual year basis 按实际年度计算 wc%Wy|d  
actuals 实货 JjXuy7XQ  
actuarial investigation 精算调查 3u)NkS=  
actuarial principle 精算原则 rY~!hZ  
actuarial report 精算师报告 N5yt'.d  
Actuarial Society of Hong Kong 香港精算学会 _\d[`7#  
actuarial valuation 精算师估值 W7_j;7'  
actuary 精算师 Em%0C@C  
ad referendum agreement 暂定协议;有待覆核的协定 |B<;4ISaRI  
ad valorem duty 从价税;按值征税 BkP'b{z|  
ad valorem duty system 从价税制 nD8 Qeem@  
ad valorem fee 从价费 ?>p (*  
ad valorem tariff 从价关税 9ff6Apill  
additional allowance 额外免税额 kXfTNMb  
additional amount for unexpired risk 未过期风险的额外款额 Hd/|f;  
additional assessable profit 补加应评税利润 &zxqVI$4  
additional assessment 补加评税 +PlA#DZu  
additional commitment 额外承担 &y7<h>z  
additional commitment vote 额外承担拨款 e;*GbXd|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,v#F6xv8  
additional dependent parent allowance 供养父母额外免税额 6ka, FjJ\  
additional provision 额外拨款 4dEfXrMf  
additional stamp duty 附加印花税 {CO]wqEj  
additional tax 补加税罚款;补加税款 WS!:w'rzr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fI_I0dc.p  
adjudged bankrupt 被裁定破产 z f rEM  
adjudicated bankrupt 裁定破产人 %M=Ob k  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 P?#I9y7iP  
adjudication of bankruptcy 裁定破产;宣告破产 _|'e Az   
adjudication of insolvency 裁定无力偿还债务 hyHeyDO2  
adjusted actual 经调整的实数;调整后的实数 z!M8lpI M  
adjusted current assets 经调整的流动资产;调整后的流动资产 QgR3kc^7/  
adjusted figure 经调整的数字;调整后的数额 )g()b"Z #>  
adjusted liabilities 经调整的负债;调整后的负债 SH009@l_8  
adjusted loss 经调整的亏损;调整后的亏损 F&Bh\C)]  
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+0<A.''a  
adjusted profit 经调整的利润;调整后的利润 Z}8khNCYr  
adjusted surplus 经调整的盈余额;调整后的盈余额 0Z m^6T  
adjusted value 经调整的价值;调整后的价值 gXNlnh%?S  
adjustment 调整;修订;理算〔保险〕 \W,,@ -  
adjustment centre 调剂中心 bPlqS+ai_  
adjustment lag 调整过程的时间差距;调整时差 !nBE[&  
adjustment mechanism 调整机制 i-<1M|f  
adjustment of loss 亏损调整 oc^j<!Rh  
adjustment process 调整过程;调整程序 dHzQAqb8J  
adjustment range 调整幅度 pZ@)9c  
administered exchange rate 受管制汇率 |g$n-t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yDE0qUO  
administration expenses 行政费用 |#>:@{X<  
administration fee 手续费;行政费 Xxz_h*  
administration in bankruptcy 破产管理 >!U oS  
administration order 遗产管理令 `GBa3  
administrator 管理人;遗产管理人 LA837P  
administrator of the estate 遗产管理人 mm l`,t8  
admission of debt 债项承认书 DL t"cAW  
admission of proof 接纳债权证明 FQ3{~05T  
advance 放贷款项;垫付款项;预支款项;预付款项 |[ )e5Xhd  
advance account 暂支帐目;预付款帐户 b-`=^ny)K  
advance compensation 预付补偿金 sa7F-XM  
advance from shareholder 股东垫款 2`[iTBZ=^  
advance pending reimbursement 预支以待日后付还 1iiQW  
advanced economy 先进经济体系 7K5D,"D;1  
advancement 预付;预付财产 9GV1@'<Y]  
advances warrant 垫款令 Qf>$'C(7!a  
advancing 贷出 (2SmB`g   
adverse balance 逆差 \~r`2p-K  
adverse exchange 逆汇 Cwh*AKq(  
advertisement addressed to shareholders 在报章刊登的致股东通告 o4zX 41W  
advice for collection 托收通知书 1Zh4)6x  
advice of drawing 提款通知书;汇票通知书 L/[b~D>T%  
advice of payment 付款通知 =(3Yj[>st  
Advisory Committee [Securities and Futures Commission] PXx:JZsju  
谘询委员会〔证券及期货事务监察委员会〕 &(Yv&j X  
Advisory Committee on Diversification 经济多元化谘询委员会 !jySID?q  
affidavit 誓章;遗产申报誓章 ZNKopA(=|%  
affidavit of no receipt 述明无收款的誓章 r*r3QsO  
affiliate 联号;联营公司;附属公司 js$L<^7  
affiliated company 附属公司;联号;联营公司 _,ki/7{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xsO "H8  
affordability 负担能力 FJ/c(K  
African Development Bank [AfDB] 非洲开发银行 -PG81F&K  
after-acquired property 事后取得的财产 ^D%hKIT  
after-hours dealing 市后交易 kA"|PtrW  
after-tax profit 税后盈利;税后利润;税后溢利 j@Ta\a-,x  
agency agreement 代理协议 VqIzDs  
agency expenses 代理机构的开支 }x9D;%)/  
agency fee 代理费 UqA<rW  
Agency Law 《代理法》 }MiEbLduN  
agent 代理人;承销人 7eR%zNDa  
agent of company 公司代理人 q;)+O#CR  
agent's fee 代理人费;经纪费 pnpx`u;  
aggregate 总计;总数;总体数字 N,4. %|1  
aggregate amount 总款额;总额 !lnRl8oV  
aggregate assets and liabilities 总体资产与负债 L,+m5wKj[  
aggregate at constant price 按固定价格计算的总体数字 }Z,xF`  
aggregate demand 总需求 0p31C7!  
aggregate gross position 总持仓量 z{q|HO  
aggregate limit 总限额 >x3$Ld  
aggregate of salaries tax 合计薪俸税 Od,P,t9  
aggregate performance 总体表现;总体业绩 *B3 4  
aggregate supply 总体供应 ,u<oAI`  
aggregate surplus 总盈余 9'5`0$,|^  
aggregate total 整体总额 9*<=K  
aggregate value 总值;合计价值 PsMp &~^  
aggregated basis 合计基准 0D s W1  
aggregated net chargeable income 合计应课税入息实额 'Zket=Sm;  
aggregation 合并计算;合计;总和 r3BQo[ 't  
aggregation of incomes of husband and wife 夫妇入息合并计算 y"L7.B  
aggregation of property 财产的总和 ,O'#7Dj  
agio 差价;贴水 0#d:<+4D  
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》 l(<=JUO;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6 6%_p]U  
《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》 m+a\NXWR?N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l} =@9A@  
《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》 v\3 \n3[u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LK}*k/eG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &*nq.l76X`  
agreement for a settlement 授产协议 +@"Ls P  
agreement for assignment 转让协议 e*!0|#-  
agreement for sale 售卖协议;买卖协议 0^m`jD  
agreement for sale and purchase 买卖协议 H5)8TR3La  
agreement for the payment of interest 支付利息协议 (oxMBd+n1  
agreement for the repayment of money 还款协议 Tp[-,3L  
agreement of reinsurance 再保险协议 z#|tcHVFT  
Agricultural Bank of China 中国农业银行 G &QGQ  
air passenger departure tax 飞机乘客离境税 /7CV7=^d,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 EW~M,+?  
airport tax 机场税 c]+uj q  
alcohol duty 酒精税 !j8 DCVb  
alienation 让与;让渡;转让 ; "K"S[  
alimony 生活费;赡养费 >3qfo2K 0  
All Ordinaries Index [AOI] 所有普通股指数 !K%8tr4   
all risks 全险;综合险 S11ME  
All Sales Record for Stock Market 《股票市场成交报告》 b$JrLZs$_  
Allied Capital Resources Limited 新联财务有限公司 6>Z)w}x^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 np6R\Q!&  
allocation letter 拨款信件 ;ipT0*Y  
allocation of fund 分配款项;预留款项 #WlTE&  
allocation of profit 利润分配;溢利分配 WZQ EBXs  
allocation warrant 拨款令 6g-Q  
allotment 分配;配股 (~ `?_  
allotment notice 股份配售通知;配股通知 Jmml2?V-c  
allotment of shares 股份分配 !zZ3F|+HB  
allowable 可获宽免;免税的 8t5o&8v  
allowable business loss 可扣除的营业亏损 t[4V1:  
allowable expenses 可扣税的支出 $l=&  
allowance 免税额;津贴;备抵;准备金 C)?tf[!_6  
allowance for debts 债项的免税额 Rh,a4n?W  
allowance for depreciation by wear and tear 耗损折旧免税额 'o]kOp@q  
allowance for funeral expenses 殡殓费的免税额 @9e}kiW  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xa[)fk$6  
allowance for repairs and outgoings 修葺及支出方面的免税额 _C54l  
allowance to debtor 给债务人的津贴 M/J?$j  
alteration of capital 资本更改 }`uFLBG3  
alternate trustee 候补受托人 )jPIBzMys  
amalgamation 合并 : =f!>_r+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?_t_rF(?6  
ambit of charges 征税范围;收费范围 rT"3^,,  
amended valuation 经修订的估值 )C>8B`^S  
American Commodities Exchange 美国商品交易所 #;])/8R%  
American Express Bank Limited 美国运通银行 >n"4M~I  
American Stock Exchange 美国证券交易所 [e f&|Pi-  
amortization 摊销 `Iqh\oY8-  
amount due from banks 存放银行同业的款项 s`2q(`}  
amount due from banks abroad 存放海外银行同业的款项 ^:u-wr8?{  
amount due from holding companies 控股公司欠款 :LxsiDrF[  
amount due from local banks 存放本港银行同业的款项 $e, N5/O  
amount due to banks 银行同业的存款 fda)t1u\8  
amount due to banks abroad 海外银行同业的存款 C7=N`s}  
amount due to holding companies 控股公司存款 ,.z?=]'en  
amount due to local banks 本港银行同业的存款 NA!?.zn  
amount due to outport banks 外埠银行同业的存款 ;-Ki`x.oJ  
amount for note issue 发行纸币的款额 ~Z:)Y*  
amount of bond 担保契据的款额 wA2^ I70-  
amount of consideration 代价款额 WYm<_1  
amount of contribution 供款数额 {l9gYA  
amount of indebtedness 负债款额 r7jh)Q;BbR  
amount of principal of the loan 贷款本金额 P}=U #AV4  
amount of rates chargeable 应征差饷数额 ' >k1h.i  
amount of share capital 股本额 yXT.]%)  
amount of sums assured 承保款额 M3VTzwuf^S  
amount of variation 变动幅度 cb5T-'hY  
amount of vote 拨款数额 y!VL`xV  
amount payable 应付款额 PS3jCT  
amount receivable 应收款额 BIXbdo5F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O<P(UT"  
analysis 分析 W+I""I*mV  
ancillary risk 附属风险 bk|?>yd  
annual account 周年帐目;周年帐目报表;年度决算;年结 !<vy!pXg  
annual accounting date 年结日期 0WSOA[R%[b  
annual allowance 每年免税额;年积金;年度津贴;年津 L_Xbca=  
annual balance 年度余额 A=+1PgL66  
annual disposable income 每年可动用收入 iyv5\  
annual estimates 周年预算 Jbn^G7vH<6  
annual fee 年费 &Lbh?C  
annual general meeting 周年大会 *| as-!${k  
annual growth rate 年增率;每年增长率 8/<+p? 3p>  
annual long-term supplement 长期个案每年补助金 `Jj q5:\&  
annual pensionable emolument 可供计算退休金的年薪 RqKkB8g  
annual report 年报 &,tj.?NCn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DEW;0ic  
annual return 周年报表;周年申报表;每年报税表格 3Dx@rW\  
Annual Return Rules 《周年报表规则》 - VdCj%r>  
annual review of consumer prices 每年消费物价回顾 9Cs/B*3)b  
annual roll-forward basis 逐年延展方式 NXMZTZpB7  
annual salary 年薪 O$7cN\Z  
annual statement 年度报表;年度决算表 zSagsH |W  
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 *Ksk1T+>  
annuitant 年金受益人 '<U4D  
annuity 年金 AAF']z<4_"  
annuity contract 年金合约 B:VGa<lx5  
annuity on human life 人寿年金 =wMq!mBd  
antecedent debt 先前的债项 &S39SV  
ante-dated cheque 倒填日期支票 I23"DBR3  
anticipated expenditure 预期开支 Gc_KS'K@$  
anticipated net profit 预期纯利 uN=f( -"  
anticipated revenue 预期收入 VA @  
anti-inflation measure 反通货膨胀措施 .cz7jD  
anti-inflationary stance 反通货膨胀立场 wUfm)Q#  
apparent deficit 表面赤字 eExI3"|Q  
apparent financial solvency 表面偿债能力 }yaM.+8.  
apparent partner 表面合伙人 |j4p  
application for personal assessment 个人入息课税申请书 i3cMRcS;  
application of fund 资金应用 K!8l!FFl  
application to release as liquidator and to destruct the books of accounts and documents ]sI\.a  
申请免除清盘人职务及毁灭帐簿与文件 \c1>15  
appointed actuary 委任精算师 xYY^tZIV  
appointed auditor 委任核数师;委任审计师 '=(D7F;  
appointed trustee 委任的受托人 8Oa+,?<0x  
appointer 委任人 (6i4N2  
apportioned pro rata 按比例分摊 40O@a:q*  
apportionment 分配;分摊 u%5 ,U-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hh[x(O)TC~  
apportionment formula 分摊方程式 _ BoA&Ism  
apportionment of estate duty 遗产税的分摊 ]:}7-;$V  
appraisal 估价;评估 p]qz+Z/  
appreciable growth 可观增长 !ScEA=  
appreciable impact 显着影响 /!sGO:  
appreciable increase 可观增长 OBf$Z"i  
appreciation 增值;升值 X/ Ii}X/p  
appreciation against other currencies 相对其他货币升值 T^ - -:1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,<$rSvMfg  
appreciation tax 增值税 }:S}jo7  
appropriation 拨款;拨用;拨付 ;B !p4 hu  
appropriation account 拨款帐目 6,!$S2(zT  
Appropriation Bill 拨款法案 !{CaW4  
appropriation-in-aid system 补助拨款办法 s@p:XO  
approved assets 核准资产 {I/t3.R`  
approved basket stock 认可一篮子证券 Rm}G4Pq  
approved budget 核准预算 [Wxf,rW i  
approved charitable donation 认可慈善捐款 ;(rK^*`fO  
approved charitable institution 认可慈善机构 Lb?0<  
approved currency 核准货币;认可货币 I%{ 1K+V/  
approved estimates 核准预算 jW{bP_,"  
approved estimates of expenditure 核准开支预算 XePGOw))O  
approved overseas insurer 核准海外保险人 >`<qa!9  
approved overseas trust company 核准海外信托公司 o7^0Lo5Z?  
approved pooled investment fund 核准汇集投资基金 .LGA0  
approved provident fund scheme 认可公积金计划 xyHv7u%*  
approved provision 核准拨款 c9djBUAk&  
approved redeemable share 核准可赎回股份 \wR\i^  
approved regional stock 认可地区性证券 *;l[|  
approved retirement scheme 认可退休金计划 7=s7dYlu  
approved subordinated loan 核准附属贷款 So= BcX-  
arbitrage 套戥;套汇;套利 vGOO"r(xL  
arbitrageur 套戥者;套汇者 j8%Y[:~D  
arbitrary amount 临时款项 nUK;M[  
arrangement 措施;安排;协定 gYloY=.Z$'  
arrears 欠款 gX| \O']6  
arrears of pay 欠付薪酬 >vXS6`;  
arrears of revenue 逾期未收税款;逾期未收的帐项 [ ~kS)  
articles of association 组织章程;组织细则;组织章程细则 8tO.o\)h  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q{+}0!o  
ascertainment of profit 确定利润 L\R(//V  
"Asia Clear" “亚洲结算系统” 4>/i,_&K K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xZ(d*/6E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 53?Ati\Y)  
Asian Development Fund [ADF] 亚洲发展基金 mC3:P5/c  
Asian dollar bond 亚洲美元债券 R,fAl"wMu  
Asian dollar market 亚洲美元市场 "bz.nE*  
Asian dollar rate 亚洲美元利率 03_M+lv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AW'$5 NF>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wYDdy gS  
asked price 沽盘;喊价;索价;卖方报价 Lt i2KY}/%  
assessable income 应评税入息 {Es1bO  
assessable loss 应评税亏损 >U(E \`9D  
assessable profit 应评税利润 {;O j  
assessable value 应评税值 9m<%+ S5&  
assessed profit 估定利润 U;*O7K=P  
assessed value 经评估价值 ce*?crOV  
assessment 评税;评定;估价;评税单 Kw2]J)TO  
assessment number 评税编号;估价编号 L* ScSxw  
assessment of additional tax 补加税评税 p.H`lbVY  
assessment of performance 业绩评估;实绩评价 IJC]Al,df  
Assessor 评税主任 etQS&YzC  
asset price bubbles 资产价格泡沫 5H,(\Xd  
asset-backed securities 具资产保证的证券 i^8w0H<-@v  
assets accretion 资产增值 /B|"<`-H  
assets and liabilities 资产与负债 CAmIwAx6;  
assets betterment statement 资产递增表;资产改进表 m*\LO%s]E  
assets lending 实物放款;有抵押贷款 xe9\5Gb}  
assets of the company passing on the death 死者去世时转移的公司资产 x3F94+<n{  
assets pledged as security for liabilities 用作负债抵押的资产 7%G&=8tq  
assets portfolio 资产投资组合 u$X =2u:P  
assets price 资产价格 I}m>t}QRI_  
assets quality 资产质素 YN~1.!F  
assets realization 资产变现 c~}FYO$  
assets refinancing arrangement 资产再集资安排 BqM[{Kv  
assets securitization 资产证券化 =dmxE*C  
assets situated outside Hong Kong 在香港以外地方的资产 @H^\PH?pp  
assets stripping 削减资产;拆卖资产 x=X&b%09  
assets value 资产值 r?dkE=B  
assignee 承让人 bR$5G  
assignment 转让;转让书;转让契 $`R=Q  
assignment of interest 权益转让 gZ-:4G|J  
assignment of letters patent and trade mark 专利证书及商标转让 0.c9 6&  
assignment of property 物业转让;物业转让书 Sy<io@df  
assignment right 转让权 rbs&A{i  
assignor 转让人 uo*lW2&U  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ?j)#\s2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?A~=.u@[d  
associate member 附属会员 kWs:7jiiu  
associated body corporate 相联法人团体 iRqLLMrn  
associated company 相联公司;联属公司 cVYu(ssC4  
associated corporation 相联法团 SR`A]EC(V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6q7jI )l  
公认会计师公会〔英国〕 s@Loax6@B  
Association of Futures Exchange Brokers 香港期货经纪协会 /iJsa&W}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2sVDv@2  
association of underwriters 承保人组织 OL^DuoB4q  
assumption of control 接管 c8HETs1  
assurance 担保;保险;转易;转易书 wUfPnAD.'  
assurance of interest 权益的转易 h 0)oQrY  
at 19XX price 按一九XX年价格计算 NRk^Z)  
at a discount 按赔价计算;按贴水价格计算;打折扣 O;T)u4Q&3  
at a premium 按溢价计算;按升水价格计算 %eGD1.R  
at call 通知付款;按通知 M'oQ<,yW-  
at constant market price 按固定市价计算 Xn5LrLM&  
at constant price 按固定价格计算 uax kGEXr  
at cost 按成本计算 j 20m Z  
at current market price 按当时市价计算;按现时市价计算  =vDpm,  
at current price 按当时价格计算;按现时价格计算 l{VJaZ $M  
at factor cost 按要素成本计算;按生产要素成本计算 t}MT<Jj  
at money-of-the-day price 按付款当日价格计算 CK_\K,xVT  
at or better 按指定或较佳价位〔买卖指令〕 V343 IT\  
at par 按面值计算;平价 :c`djM^ll  
at sight 见票即付 !!m GsgnW  
at the close 按收市盘 F5M{`:/  
at the opening 按开市盘 8%xiHPVg  
attestation 见证;见证条款 ~ H"-km"@  
at-the-money option 平价期权 woN d7`C}7  
attorney 受权人;受托代表人 Hq>rK`  
attornment 新拥有人承认书 RB;2  
attributable profit 可归属利润 75A60Uw  
attributable share value 可归属股份价值 :5jor Vu  
Auckland Stock Exchange 奥克兰证券交易所 23opaX5V=  
auction 拍卖 5d}bl{  
auctioneer 拍卖商 3M'Y'Szm  
audit 审计;核数 ej&o,gX  
Audit Commission 审计署 LmUR@ /V Q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4 XGEw9`3  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 fSGaUBiq}  
audit review 帐目审查 'C;KNc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }VVtv1  
audited account 审计帐目;经审计的帐目 faZc18M^1  
audited annual account 经审计的周年帐目 ?}jjBJ&  
audited balance sheet 经审计的资产负债表 6'e 'UD  
auditor 核数师;核数主任;审计师 O<XNI(@  
auditor's certificate 核数师证明书;审计师证明书 6+C]rEY/o  
auditor's report 核数师报告;审计师报告 >R.!Qze\G  
Aussie bond 澳元债券 ): r'IR  
austerity budget 紧缩预算 h*sL' fJ]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n:Dr< q .  
Australia All Ordinaries Index 澳洲所有普通股票指数 zP/SDW   
Australian Dollar [AUD] 澳元 s8k4e6ak  
Australian Options Market 澳大利亚期权市场 XHY,;4  
Australian Securities Commission 澳洲证券事务监察委员会 6c}nP[6|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SL<EZn0F9  
Australian Stock Exchange 澳大利亚证券交易所 .tK]-f2  
Austrian Schilling [ATS] 奥地利先令 SK_N|X].  
authentication 认证;鉴证 q\~D:z$+CO  
authority to purchase 委托购买证;委购书 'o7V6KG  
authorization 认可;核准;授权;授权书 SV^[)p )  
authorization by direction 指示授权 9$%S<v  
authorization by instruction 指令授权 Ju.T.)H  
authorization by warrant 令状授权 P_gai7Xg  
authorization of unit trust 单位信托的认可 aDE}'d1qo  
authorized agent 指定代理人 ^HHT>K-m  
authorized capital 法定资本 8P2_/)|  
authorized clerk 出市员 4hn' b[  
authorized dealer 认可交易商 KnK\X>:  
authorized financial institution 认可财务机构 C4|79UG>s  
authorized fund 认可基金 j"&Oa&SH  
authorized fund house 获授权的基金公司;认可基金公司 /EL3Tt  
authorized institution 认可机构 ?Uhjyi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E clsOBg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3p'(E\VJ  
authorized insurer 获授权保险人;获认可承保人 AQc9@3T~Bi  
authorized investment 特准投资项目 :r&4/sN}<  
authorized person 获授权人 V<d`.9*}  
authorized representative 获授权代表 ETfoL.d$(  
authorized share capital 法定股本 .;&4'ga4  
automated quotation system 自动报价系统 %y)LBSxf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n5*m x7  
自动交易系统〔香港期货交易所有限公司〕 B5]nP .R  
automatic adjustment mechanism 自动调整机制 $- GwNG  
automatic adjustment system 自动调整系统 mf2Qu  
Automatic Clearing House 自动票据交换所 cn'r BY  
automatic exchange rates accumulation system 自动化汇率累集系统 ^YEMR C  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GEki34 n0  
automatic teller machine [ATM] 自动柜员机 i\RB KF  
autopay 自动转帐 Ul:M=8nE%  
available assets 可用资产 &VVvZ@X;  
available fiscal reserve 现存财政储备 [kI[qByf  
available profit 可用利润 ,4(m.P10  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WX $AOnEv  
average 平均;平均数;海损 ?nf4K/IjZ!  
average basic salary 平均基本薪金 }/7rA)_  
average consumer expenditure 平均消费开支;一般消费开支 KoFWI_(b  
average cost 平均成本 K!gocNOf  
average cost of land production 增辟土地平均成本 t5S!j2E  
average daily turnover 平均每日成交额 KU_""T  
average daily wage rate 平均每日工资率 tCu9 D  
average expenditure pattern 平均开支模式 D]K?ntS[*  
average growth rate 平均增长率 |1/?>=dDm  
average net fixed assets 固定资产平均净值 :A,7D(H|  
average of relatives 相对价格平均数 I&5cUj{GX-  
average price 平均价格 :n oZ p:a  
average propensity to consume 平均消费倾向;一般消费倾向 U@)WTH6d  
average propensity to save 平均储蓄倾向;一般储蓄倾向 7#9fcfL  
average rate 平均率 ~8[`(/hj  
average revenue 平均收入;平均收益 j8ac8J,}c  
average stock 平均库存;平均存货 Z'c9xvy5  
average yearly rent 平均年租 s18A  
avoidance of double taxation 避免双重课税 <{.pYrn  
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 L>,xG.oG  
:tLMh08h  
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