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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: /Qr`au  
A share A股;甲类股份 2/s42 FoG  
abatement of tax 减税;减扣免税额 $m*Gu:#xm&  
ABN AMRO Bank N.V. 荷兰银行 GCO: !,1  
above-the-line expenditure 线上项目支出;经常预算支出 URbB2 Bi  
above-the-line receipt 线上项目收入;经常预算收入 Jx}-Y* o  
ABSA Asia Limited 南非联合亚洲有限公司 j_<!y(W  
absolute change 绝对数值变更 ysIhUpd  
absolute expenditure 实际开支 aHpZhR| f$  
absolute guideline figure 绝对准则数字 ZBY2,%nAo  
absolute interest 绝对权益 WfG +_iP?  
absolute order of discharge 绝对破产解除令 @Bhcb.kbq  
absolute profit margin 绝对利润幅度 },JJ!3  
absolute value 实值;绝对值 7/QK"0  
absolutely vested interest 绝对既得权益 (Y7zaAG]  
absorbed cost 已吸收成本;已分摊成本 sw$uZ$$~#  
absorption 吸收;分摊;合并 L{8_6s(:  
absorption rate 吸收率;摊配率;分摊率 LOfw #+]d  
ACB Finance Limited 亚洲商业财务有限公司 <Oh i+a%6  
acceptable form of reciprocity 合理的互惠条件 r#)1/`h  
acceptable rate 适当利率;适当汇率 rg>2tgA  
acceptance agreement 承兑协议 kln)7SzPuk  
acceptance for honour 参加承兑 Bh cp=#  
acceptor 承兑人;接受人;受票人 5~IdWwG*w  
acceptor for honour 参加承兑人 m<>BxX  
accident insurance 意外保险 P,'%$DLDg  
Accident Insurance Association of Hong Kong 香港意外保险公会 J-dB  
accident insurance scheme 意外保险计划 g([:"y?  
accident year basis 意外年度基准 `=#jWZ.8m  
accommodation 通融;贷款 A7+ZY,  
accommodation bill 通融票据;空头票据 #*_!Xc9f  
accommodation party 汇票代发人 ^w~B]*A :"  
account balance 帐户余额;帐户结余 H~Vf;k>  
account book 帐簿 6V JudNA  
account collected in advance 预收款项 MSvZ3[5Io  
account current book 往来帐簿 s*yl& El/  
account of after-acquired property 事后取得的财产报告 +#BOWz  
account of defaulter 拖欠帐目 ^ `Ozw^~  
account payable 应付帐款 t&{;6MiE  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \-;f<%+  
account receivable 应收帐款 GVnDN~[  
account receivable report 应收帐款报表 3lpxh_  
account statement 结单;帐单;会计财务报表 0`c{9gY.  
account title 帐户名称;会计科目 2y^:T'p  
accountant's report 会计师报告 -2J37   
Accountant's Report Rules 会计师报告规则 wv{ Qx^  
accounting and auditing procedure 会计与审计程序;会计与核数程序 C2v_] ,]  
Accounting Arrangements 《会计安排》 !.mR]El{K  
accounting basis 会计基础 !aF~5P7%  
accounting by Official Receiver 破产管理署署长呈交的帐目 V27RK-.N!  
Accounting Circular 《会计通告》 ' :B;!3a0d  
accounting class 会计类别 -~ ~h1  
accounting date 记帐日期;会计结算日期 +@3+WD  
accounting for money 款项核算 si6CWsb_f  
Accounting Officer 会计主任 yFDeY PZP  
accounting period 会计报告期;会计期 }p2iF2g9`  
accounting policy 会计政策;会计方针 Gg9MAK\C9  
accounting practice 会计惯例 )< G(C,!,.  
accounting principle 会计准则 ?=&S?p)-<  
accounting record 会计记录 vFR *3$ R  
accounting report 会计报告 4{zy)GE|W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |3,WiK='  
Accounting Society of China 中国会计学会 j;coPehB  
accounting statement 会计报表 ..u{v}4&  
accounting system 会计制度;会计系统 9_:"`)] 3B  
accounting transaction 会计事项;帐务交易 f2IH2^)P  
accounting treatment 会计处理 \N0vA~N.  
accounting year 会计年度 = N*Jis  
accretion 增值;添加 4mo/MK&M:  
accrual 应计项目;应累算数目 0N>K4ho6{  
accrual basis 应计制;权责发生制 zQY ,}a  
accrual basis accounting 应计制会计;权责发生制会计 1;=L] L?  
accrue 应累算;应计 %mT/y%&:  
accrued benefit 应累算利益 <L qJg  
accrued charges 应计费用 BK%B[f*[OA  
accrued cumulative preference share dividend 应累算的累积优先股股息 Dbn344s  
accrued expenses 应累算费用 #'s$6gT=  
accrued interest payable 应付利息;应计未付利息 kpn|C 9r  
accrued interest receivable 应收利息;应计未收利息 9Tt%~m^  
accrued right 累算权益 pK3A/ry<  
accruing profit 应累算的利润 @y;VV*  
accumulated fiscal reserve 累积财政储备 .@OQ$ D<  
accumulated profit 累积利润;滚存溢利 Pa3-0dUr  
accumulated reserve 累积储备 !9/`PcNIpy  
accumulation of surplus income 累积收益盈余 Q NMZR  
acquired assets 既得资产 <>\|hno}  
acquisition 收购;购置;取得 ^{MqJ\S7H  
acquisition cost 购置成本 4DCh+|r  
acquisition expenses 购置费用 _< .VP  
acquisition of 100% interest 收购全部股权 AtCT  
acquisition of control 取得控制权 `3T=z{HR9g  
acquisition of fixed assets 购置固定资产 *GE6zGdN  
acquisition of shell “买壳” ^ l]!'"  
acquisition price 收购价 ! s =$UC  
act of God 天灾 gE\ ^ vaB  
acting partner 执事合伙人 '1b 1N5~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 jC>ZMy8U)4  
active partner 积极参与的合伙人 L4/ns@e  
active trading 交投活跃 n~yKq"^  
actual circulation 实际流通 $"/l*H\h  
actual cost 实际成本 >E J{ *  
actual expenditure 实际开支;实际支出 KUZi3\p9W>  
actual income 实际入息;实际收入;实际收益 :Pdh##k  
actual market 现货市场 I8J>>H'#A  
actual price 现货价;实际价格 H;nzo3x  
actual profit 实际利润 3O$l;|SX  
actual quotation 实盘;实际价位;实际报价 `Uz.9_6  
actual year basis 按实际年度计算 ~3:hed7:  
actuals 实货 d5gwc5X  
actuarial investigation 精算调查 NzQvciJ@"  
actuarial principle 精算原则 }?Y -I> w  
actuarial report 精算师报告 EZB0qZIp  
Actuarial Society of Hong Kong 香港精算学会 ~&)\8@2  
actuarial valuation 精算师估值 O pu*i  
actuary 精算师 }=bzUA`C  
ad referendum agreement 暂定协议;有待覆核的协定 ESV./~K  
ad valorem duty 从价税;按值征税 a^J(TW/  
ad valorem duty system 从价税制 ]C,j80+pK  
ad valorem fee 从价费 %;QK5L   
ad valorem tariff 从价关税 Hl8-q!  
additional allowance 额外免税额 ' /HShS!d  
additional amount for unexpired risk 未过期风险的额外款额 L1RD`qXu.  
additional assessable profit 补加应评税利润 WS n>P7sY  
additional assessment 补加评税 1i z =i^}  
additional commitment 额外承担 _9lMa 7i  
additional commitment vote 额外承担拨款 ^\gb|LEnK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cu#n5SF*  
additional dependent parent allowance 供养父母额外免税额 ?{TWsuP7  
additional provision 额外拨款 \2y/:  
additional stamp duty 附加印花税 wL),/i&<  
additional tax 补加税罚款;补加税款 nzaDO-2!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #VX]trh,  
adjudged bankrupt 被裁定破产 O6y:e #0z  
adjudicated bankrupt 裁定破产人 j67a?0<C2U  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9y6u&!PZ\  
adjudication of bankruptcy 裁定破产;宣告破产 LD[\eJ _  
adjudication of insolvency 裁定无力偿还债务 _)5E=  
adjusted actual 经调整的实数;调整后的实数 45.ks.  
adjusted current assets 经调整的流动资产;调整后的流动资产 )b1hF  
adjusted figure 经调整的数字;调整后的数额 O oA!N-Q  
adjusted liabilities 经调整的负债;调整后的负债 t!rrYBSCr  
adjusted loss 经调整的亏损;调整后的亏损 -r cEG!  
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 _oc6=Z  
adjusted profit 经调整的利润;调整后的利润 q&@s/k  
adjusted surplus 经调整的盈余额;调整后的盈余额 SzpUCr"  
adjusted value 经调整的价值;调整后的价值 xFp$JN  
adjustment 调整;修订;理算〔保险〕 zy$jTqDH  
adjustment centre 调剂中心 $jh$nMx)!  
adjustment lag 调整过程的时间差距;调整时差 RM_%u=jC  
adjustment mechanism 调整机制 9)t b=  
adjustment of loss 亏损调整 4Y59^  
adjustment process 调整过程;调整程序 g$GGo[_0  
adjustment range 调整幅度 :} =lE"2  
administered exchange rate 受管制汇率 a+LK~mC*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,HDhP  
administration expenses 行政费用 ASy?^Jrs5  
administration fee 手续费;行政费 7(o`>7x*  
administration in bankruptcy 破产管理 D@uVb4uK  
administration order 遗产管理令 moxmQ>xoH  
administrator 管理人;遗产管理人 %l&oRBC  
administrator of the estate 遗产管理人 k5-4^  
admission of debt 债项承认书 ~|=D.}#$  
admission of proof 接纳债权证明 Q9OCf"n$  
advance 放贷款项;垫付款项;预支款项;预付款项 B`eK_'7t  
advance account 暂支帐目;预付款帐户 UeFJ5n'x:  
advance compensation 预付补偿金 &l2xh~L  
advance from shareholder 股东垫款 ?X|q   
advance pending reimbursement 预支以待日后付还 {ax]t-ZwJ5  
advanced economy 先进经济体系 r*b+kSh  
advancement 预付;预付财产 9RlJf=Z#H  
advances warrant 垫款令 afX|R  
advancing 贷出 ((]i}s0S  
adverse balance 逆差 #^VZJ:2=|  
adverse exchange 逆汇 zl8M<z1`1  
advertisement addressed to shareholders 在报章刊登的致股东通告 i=<;$+tW  
advice for collection 托收通知书 YNV, dKB  
advice of drawing 提款通知书;汇票通知书 &'^.>TJ\  
advice of payment 付款通知 )@DDs(q=i  
Advisory Committee [Securities and Futures Commission] =!SV;^-q  
谘询委员会〔证券及期货事务监察委员会〕 5;KJ0N*-  
Advisory Committee on Diversification 经济多元化谘询委员会 -51LF=(!L  
affidavit 誓章;遗产申报誓章 5T.U=_ag  
affidavit of no receipt 述明无收款的誓章 e4=FO;%  
affiliate 联号;联营公司;附属公司 xRc+3Z= N  
affiliated company 附属公司;联号;联营公司 m BvO<?ec  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -'qVnu  
affordability 负担能力 3\}u#/Vb  
African Development Bank [AfDB] 非洲开发银行 )lLeL#]FLO  
after-acquired property 事后取得的财产 P x Q]$w  
after-hours dealing 市后交易 !a UYidd  
after-tax profit 税后盈利;税后利润;税后溢利 O'98OH+u  
agency agreement 代理协议 >Du=(pB  
agency expenses 代理机构的开支 | U0s1f  
agency fee 代理费 >#:SJ?)`T  
Agency Law 《代理法》 FW8Zpr!u  
agent 代理人;承销人 (]cL5o9  
agent of company 公司代理人  ( y!o  
agent's fee 代理人费;经纪费 TsT5BC63  
aggregate 总计;总数;总体数字 1LS1 ZY  
aggregate amount 总款额;总额 G8vDy1`q6  
aggregate assets and liabilities 总体资产与负债 G 3U[)("  
aggregate at constant price 按固定价格计算的总体数字 X[ Ufq^fyA  
aggregate demand 总需求 99*k&mb  
aggregate gross position 总持仓量 j|pTbOgk%  
aggregate limit 总限额 TO G4=y-N  
aggregate of salaries tax 合计薪俸税 4r4 #u'Om  
aggregate performance 总体表现;总体业绩 T5T%[Gv  
aggregate supply 总体供应 j=T8 b  
aggregate surplus 总盈余 bDl#806PL  
aggregate total 整体总额 !0lk}Uzkh  
aggregate value 总值;合计价值 N,lr~ 6)  
aggregated basis 合计基准 C[%Qg=<  
aggregated net chargeable income 合计应课税入息实额 55s5(]`d  
aggregation 合并计算;合计;总和 M`al~9  
aggregation of incomes of husband and wife 夫妇入息合并计算 !y XGAg,  
aggregation of property 财产的总和 ,u>LAo0  
agio 差价;贴水 s i2@k  
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》 3);P !W4>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M rgj*|  
《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》 $=diG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hO[_ _j8  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |oU I2<"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kiJ=C2'&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Hre&a!U  
agreement for a settlement 授产协议 <o|fH~?X  
agreement for assignment 转让协议 c6 &k?Puy  
agreement for sale 售卖协议;买卖协议 rzHBop-8  
agreement for sale and purchase 买卖协议 rK'Lvt@w  
agreement for the payment of interest 支付利息协议 b||usv[or  
agreement for the repayment of money 还款协议 o@gceZuk  
agreement of reinsurance 再保险协议 #pPOQv:~  
Agricultural Bank of China 中国农业银行 .*YF{!R`h  
air passenger departure tax 飞机乘客离境税 :@jctH~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %ZD]qaU0  
airport tax 机场税 W7 A!QS  
alcohol duty 酒精税 Ox#vW6;)  
alienation 让与;让渡;转让 G7Ck P  
alimony 生活费;赡养费 U&6A)SW,k  
All Ordinaries Index [AOI] 所有普通股指数 h[qZM  
all risks 全险;综合险 ?7wcv$K5  
All Sales Record for Stock Market 《股票市场成交报告》 k^|z.$+  
Allied Capital Resources Limited 新联财务有限公司 ox`Zs2-a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ppn  8  
allocation letter 拨款信件 Wap4:wT  
allocation of fund 分配款项;预留款项 {.kIC@^O  
allocation of profit 利润分配;溢利分配 }Fu1Y@M%  
allocation warrant 拨款令 Kd 1=mC  
allotment 分配;配股 3'x>$5 W  
allotment notice 股份配售通知;配股通知 u-&V, *3l  
allotment of shares 股份分配 Kkovp^G  
allowable 可获宽免;免税的 xltN-<n7  
allowable business loss 可扣除的营业亏损 ^_3Ey  
allowable expenses 可扣税的支出 v`QDms,{  
allowance 免税额;津贴;备抵;准备金 x[};x;[ZE  
allowance for debts 债项的免税额 Qq.$! $  
allowance for depreciation by wear and tear 耗损折旧免税额 #tA9`!  
allowance for funeral expenses 殡殓费的免税额 b-8@_@f|g  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {+#{Cha  
allowance for repairs and outgoings 修葺及支出方面的免税额 i|z=WnF$&  
allowance to debtor 给债务人的津贴 D+;4|7s+  
alteration of capital 资本更改 @&m]:GR  
alternate trustee 候补受托人 >b"@{MZ@t  
amalgamation 合并 TYD( 6N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #!z-)[S.+  
ambit of charges 征税范围;收费范围 e0 y.J  
amended valuation 经修订的估值 y "+'4:_  
American Commodities Exchange 美国商品交易所 cO{NiRIb  
American Express Bank Limited 美国运通银行 FVl, ttW  
American Stock Exchange 美国证券交易所 %[KnpJ{\  
amortization 摊销 f=V`Nn<=A  
amount due from banks 存放银行同业的款项 p}sM"}Ul  
amount due from banks abroad 存放海外银行同业的款项 VRY(@# q  
amount due from holding companies 控股公司欠款 1 Q FsT  
amount due from local banks 存放本港银行同业的款项 'Up75eT  
amount due to banks 银行同业的存款 RQWUO^&e^  
amount due to banks abroad 海外银行同业的存款 X%s5D&gr  
amount due to holding companies 控股公司存款 Z*w({k7]  
amount due to local banks 本港银行同业的存款 Zs/-/C|  
amount due to outport banks 外埠银行同业的存款 ,=CipL9]  
amount for note issue 发行纸币的款额 \?v&JmEU  
amount of bond 担保契据的款额 <2@t ~ 9  
amount of consideration 代价款额 6R^F^<<  
amount of contribution 供款数额 l-W)? d  
amount of indebtedness 负债款额 :I7qw0?  
amount of principal of the loan 贷款本金额 [r>hK ZU2  
amount of rates chargeable 应征差饷数额 ^k % +ao  
amount of share capital 股本额 l opl  
amount of sums assured 承保款额 g zi=+oJ|4  
amount of variation 变动幅度 lwt,w<E$  
amount of vote 拨款数额 )|v  du  
amount payable 应付款额 G3|23G.~)(  
amount receivable 应收款额 V^FM-bg%9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )G/=3;!  
analysis 分析 ESoqmCJjb:  
ancillary risk 附属风险 "JmbYb#Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 yxx_%9X  
annual accounting date 年结日期 4w%hvJ  
annual allowance 每年免税额;年积金;年度津贴;年津 z)KoK`\mE"  
annual balance 年度余额 h(nE)j  
annual disposable income 每年可动用收入 W20- oZ8  
annual estimates 周年预算 XOqHzft h6  
annual fee 年费  dEXhn  
annual general meeting 周年大会 qU6!vgM&  
annual growth rate 年增率;每年增长率 gmu.8  
annual long-term supplement 长期个案每年补助金 b/*QV0(  
annual pensionable emolument 可供计算退休金的年薪 .T8^>z1/\F  
annual report 年报 ,B;mG]_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n%;qIKnIq\  
annual return 周年报表;周年申报表;每年报税表格 o7+<sL  
Annual Return Rules 《周年报表规则》 bS:$VyH6  
annual review of consumer prices 每年消费物价回顾 GB `n  
annual roll-forward basis 逐年延展方式 _Q^jk0K8ga  
annual salary 年薪 z|AknEE,  
annual statement 年度报表;年度决算表 &/uakkS  
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 U[;ECw@  
annuitant 年金受益人 ;(,GS@sP  
annuity 年金 TuCHD~rb  
annuity contract 年金合约 1 c"s+k]9  
annuity on human life 人寿年金 o/ \o -kC}  
antecedent debt 先前的债项 6flO;d/v  
ante-dated cheque 倒填日期支票 B YB9M  
anticipated expenditure 预期开支 Ap\]v2G  
anticipated net profit 预期纯利 3@eI? (N  
anticipated revenue 预期收入 ~7}no}7  
anti-inflation measure 反通货膨胀措施 Vt zSM%=  
anti-inflationary stance 反通货膨胀立场 %O%;\t  
apparent deficit 表面赤字 *]q`:~u2  
apparent financial solvency 表面偿债能力 oU3gy[wF;b  
apparent partner 表面合伙人 N0lFx?4  
application for personal assessment 个人入息课税申请书 tZ=|1lM  
application of fund 资金应用 ^{yb4yQ 0  
application to release as liquidator and to destruct the books of accounts and documents P/~dY  
申请免除清盘人职务及毁灭帐簿与文件 8z=o.\@  
appointed actuary 委任精算师 |#*+#27  
appointed auditor 委任核数师;委任审计师 O+XQP!T  
appointed trustee 委任的受托人 oKSW:A  
appointer 委任人 W{ozZuo  
apportioned pro rata 按比例分摊 AS0(NlV  
apportionment 分配;分摊 _kOuD}_|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )I<VH +6  
apportionment formula 分摊方程式 |'i ?o  
apportionment of estate duty 遗产税的分摊 ~:!& }e5  
appraisal 估价;评估 Vx0Hq`_14  
appreciable growth 可观增长 K'e!BZm6Q  
appreciable impact 显着影响 "[A&S!  
appreciable increase 可观增长 [uie]*^  
appreciation 增值;升值 j }^?Snq  
appreciation against other currencies 相对其他货币升值 _mdJIa0D6k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jkuNafp}  
appreciation tax 增值税 Ca"i<[8  
appropriation 拨款;拨用;拨付 !Y^$rF-+  
appropriation account 拨款帐目 &e[Lb:Uk)  
Appropriation Bill 拨款法案 K24y;968  
appropriation-in-aid system 补助拨款办法 /%?bO-  
approved assets 核准资产 0x'Fi2=`  
approved basket stock 认可一篮子证券 $3#oA.~R/  
approved budget 核准预算 ~U?vB((j!  
approved charitable donation 认可慈善捐款 ~c1~) QzZ  
approved charitable institution 认可慈善机构 u_WW uo  
approved currency 核准货币;认可货币 NFIFCy!  
approved estimates 核准预算 3kJSz-_M  
approved estimates of expenditure 核准开支预算 T^ xp2cZ  
approved overseas insurer 核准海外保险人 H'EBe;ccM  
approved overseas trust company 核准海外信托公司 #2.C$  
approved pooled investment fund 核准汇集投资基金 5hCfi  
approved provident fund scheme 认可公积金计划 mn<ea&  
approved provision 核准拨款 *LmzGF|  
approved redeemable share 核准可赎回股份 S!}pL8OE  
approved regional stock 认可地区性证券 T?__  
approved retirement scheme 认可退休金计划 ~;I{d7z,;  
approved subordinated loan 核准附属贷款 Yic'p0< ?V  
arbitrage 套戥;套汇;套利 -IV-"-6(  
arbitrageur 套戥者;套汇者 AQ.q?'vE)  
arbitrary amount 临时款项 0XIrEwm@%  
arrangement 措施;安排;协定 gAi}"} ;  
arrears 欠款 Xw^:<Nx:  
arrears of pay 欠付薪酬 lgAE`Os  
arrears of revenue 逾期未收税款;逾期未收的帐项 W\DJXM]b  
articles of association 组织章程;组织细则;组织章程细则 &zP\K~Nt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 m} =<@b:l  
ascertainment of profit 确定利润 +fIy eX  
"Asia Clear" “亚洲结算系统” S 1Ji\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1 gRR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .fW`/BXE  
Asian Development Fund [ADF] 亚洲发展基金 V|0UwS\n  
Asian dollar bond 亚洲美元债券 -H_7GVSnl  
Asian dollar market 亚洲美元市场 BT{({3  
Asian dollar rate 亚洲美元利率 uqy~hY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p@znmn-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^h|'\-d\  
asked price 沽盘;喊价;索价;卖方报价 n_] OYG>U  
assessable income 应评税入息 |om3*]7  
assessable loss 应评税亏损 ~Uz|sQ*G  
assessable profit 应评税利润 :TWHmxch  
assessable value 应评税值 }S&SL)  
assessed profit 估定利润 `+@%l*TQ  
assessed value 经评估价值 [c6_6q As  
assessment 评税;评定;估价;评税单 Fn%:0j  
assessment number 评税编号;估价编号 Md m(xUs  
assessment of additional tax 补加税评税  })w5`?Y  
assessment of performance 业绩评估;实绩评价 .~8IW,[  
Assessor 评税主任 &9g#Vq%   
asset price bubbles 资产价格泡沫 *KV] MdS  
asset-backed securities 具资产保证的证券 qdu:kA:]  
assets accretion 资产增值 1-gX=8]]  
assets and liabilities 资产与负债 C{S6Ri  
assets betterment statement 资产递增表;资产改进表 ma* 9O |v^  
assets lending 实物放款;有抵押贷款 4';['  
assets of the company passing on the death 死者去世时转移的公司资产 X}bgRzj  
assets pledged as security for liabilities 用作负债抵押的资产 DFjkp;`1  
assets portfolio 资产投资组合 tbk9N( R  
assets price 资产价格 8@Km@o]?  
assets quality 资产质素 +V\NMW4d  
assets realization 资产变现 )'<zC  
assets refinancing arrangement 资产再集资安排 bm7$DKp#  
assets securitization 资产证券化 r*3XM{bZ/@  
assets situated outside Hong Kong 在香港以外地方的资产 'XQv>J  
assets stripping 削减资产;拆卖资产 A><%"9pZ  
assets value 资产值 +Q_Gm3^  
assignee 承让人  L_Ai/'  
assignment 转让;转让书;转让契 Ri-wbYFaP  
assignment of interest 权益转让 $S cjEG:6  
assignment of letters patent and trade mark 专利证书及商标转让 d ly 08 74  
assignment of property 物业转让;物业转让书 &k{@:z  
assignment right 转让权 ;[ zx'e?!  
assignor 转让人 h/w- &7t  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4Y/!V[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uc"u@ _M  
associate member 附属会员 wLUmRo56aR  
associated body corporate 相联法人团体 >zhbipA  
associated company 相联公司;联属公司  3i$AR  
associated corporation 相联法团 rC*nZ*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (c*Dvpo1  
公认会计师公会〔英国〕 YvHn~gNPhs  
Association of Futures Exchange Brokers 香港期货经纪协会 +yea}uUE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Rx<pV_|H,  
association of underwriters 承保人组织 XKK*RVs#  
assumption of control 接管 ]ogy`O>  
assurance 担保;保险;转易;转易书 F^~#D, \  
assurance of interest 权益的转易 E|Lh$9XONA  
at 19XX price 按一九XX年价格计算 n*xNMw1x"T  
at a discount 按赔价计算;按贴水价格计算;打折扣 aY+>85?g  
at a premium 按溢价计算;按升水价格计算 hP#&]W3:  
at call 通知付款;按通知 LOYv%9$0*p  
at constant market price 按固定市价计算 nb!m>0*/  
at constant price 按固定价格计算 |ZKchd8Yq  
at cost 按成本计算 Fu><lN7  
at current market price 按当时市价计算;按现时市价计算 4%{m7CK}  
at current price 按当时价格计算;按现时价格计算 \%VoX` B  
at factor cost 按要素成本计算;按生产要素成本计算 g?+P&FL#I  
at money-of-the-day price 按付款当日价格计算 ?{dno=  
at or better 按指定或较佳价位〔买卖指令〕 O&0R ~<n  
at par 按面值计算;平价 [(K^x?\Y0'  
at sight 见票即付 dk ?0r  
at the close 按收市盘 ,J#5Y.  
at the opening 按开市盘 x[kdQj2[&  
attestation 见证;见证条款 zC^Ib&gm>,  
at-the-money option 平价期权 g/yXPzLU  
attorney 受权人;受托代表人 /L8=8  
attornment 新拥有人承认书 D.GSl  
attributable profit 可归属利润 u!S{[7 FY  
attributable share value 可归属股份价值 A| +{x4s`  
Auckland Stock Exchange 奥克兰证券交易所 8YJ({ Ou_  
auction 拍卖 Y#5S;?bR  
auctioneer 拍卖商 zBR]bk\  
audit 审计;核数 +$'/!vN  
Audit Commission 审计署 BW;u? 1Xa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _B[(/wY  
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〕 7> QtO  
audit review 帐目审查 32Z4&~ I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dA~6{*)  
audited account 审计帐目;经审计的帐目  h 2zCX  
audited annual account 经审计的周年帐目 sOW|TN>y\  
audited balance sheet 经审计的资产负债表 J.d `tiN  
auditor 核数师;核数主任;审计师 w?C\YKF7  
auditor's certificate 核数师证明书;审计师证明书 PrcM'Q  
auditor's report 核数师报告;审计师报告 $p@g#3X`  
Aussie bond 澳元债券 {Q"<q`c  
austerity budget 紧缩预算 tpD?-`9o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 StVv"YY  
Australia All Ordinaries Index 澳洲所有普通股票指数 b6(yyYdF  
Australian Dollar [AUD] 澳元 Bk F[nL*|  
Australian Options Market 澳大利亚期权市场 5*r6#[S\  
Australian Securities Commission 澳洲证券事务监察委员会 ~eP 2PG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;D7jE+  
Australian Stock Exchange 澳大利亚证券交易所 A!~o?ej  
Austrian Schilling [ATS] 奥地利先令 ^pP 14y*go  
authentication 认证;鉴证 @wPmx*SF  
authority to purchase 委托购买证;委购书 zkOgL9 (_8  
authorization 认可;核准;授权;授权书 73.b9mF  
authorization by direction 指示授权 m~K]|]iqQ  
authorization by instruction 指令授权 tQ67XAb  
authorization by warrant 令状授权 {mQJ6 G'ny  
authorization of unit trust 单位信托的认可 #@fypCc  
authorized agent 指定代理人 gr=`_k4~1  
authorized capital 法定资本 >seB["C  
authorized clerk 出市员 '9gI=/29D  
authorized dealer 认可交易商 9lxT5Wg  
authorized financial institution 认可财务机构 .%A2  
authorized fund 认可基金 \v_C7R;&  
authorized fund house 获授权的基金公司;认可基金公司 SJ-Sac58r  
authorized institution 认可机构 ]lY9[~ v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 loJ0PY'}=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `dZ|}4[1  
authorized insurer 获授权保险人;获认可承保人 %r"GL  
authorized investment 特准投资项目 NC}#P< U  
authorized person 获授权人 u| c+w)a  
authorized representative 获授权代表 -Me\nu8(RF  
authorized share capital 法定股本 A.b#r[  
automated quotation system 自动报价系统 ^xwFjQXx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oX~CTunP  
自动交易系统〔香港期货交易所有限公司〕 wW4S@m  
automatic adjustment mechanism 自动调整机制 i]z i[Zo$  
automatic adjustment system 自动调整系统 h(-&.Sm")H  
Automatic Clearing House 自动票据交换所 Q/9b'^UJ  
automatic exchange rates accumulation system 自动化汇率累集系统 i.]zq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'Ot[q^,KRG  
automatic teller machine [ATM] 自动柜员机 l?o- p  
autopay 自动转帐 4o3GS8  
available assets 可用资产 `N|CL  
available fiscal reserve 现存财政储备 %K7}yy&9C  
available profit 可用利润 cw.7YiU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 (% P=#vZ  
average 平均;平均数;海损 Ev16xL8B  
average basic salary 平均基本薪金 F{ ,O+\  
average consumer expenditure 平均消费开支;一般消费开支 I\~V0<"jI  
average cost 平均成本 *zWn4BckN  
average cost of land production 增辟土地平均成本 'r%oOZk)z  
average daily turnover 平均每日成交额 jxaoQeac  
average daily wage rate 平均每日工资率 z<>_*Lfj  
average expenditure pattern 平均开支模式 rE:>G]j6  
average growth rate 平均增长率 }nl)*l  
average net fixed assets 固定资产平均净值 ~~,<+X:  
average of relatives 相对价格平均数 >lmL  
average price 平均价格 P1n@E*~V5  
average propensity to consume 平均消费倾向;一般消费倾向 Uj)]nJX  
average propensity to save 平均储蓄倾向;一般储蓄倾向 iurB8~Y  
average rate 平均率 }i:'f 2/  
average revenue 平均收入;平均收益 VHCzlg  
average stock 平均库存;平均存货 ,be?GAq  
average yearly rent 平均年租 m5N&7qgp  
avoidance of double taxation 避免双重课税 wlM ?gQXU[  
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 +=Wdn)T  
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