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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: k"kGQk4  
A share A股;甲类股份 Mj guH5Uy  
abatement of tax 减税;减扣免税额 vpS&w  
ABN AMRO Bank N.V. 荷兰银行 %z0;77[1I  
above-the-line expenditure 线上项目支出;经常预算支出 2~*J<iO&l  
above-the-line receipt 线上项目收入;经常预算收入 xksd&X:  
ABSA Asia Limited 南非联合亚洲有限公司 qPn }$1+~  
absolute change 绝对数值变更 1kd\Fq^z$  
absolute expenditure 实际开支 ] WsQ=  
absolute guideline figure 绝对准则数字 ]~Su  
absolute interest 绝对权益 Cj,Yy  
absolute order of discharge 绝对破产解除令 d'oh-dj %^  
absolute profit margin 绝对利润幅度 p-6Y5$Y  
absolute value 实值;绝对值 pdz_qj!Z  
absolutely vested interest 绝对既得权益 d3m!34ml  
absorbed cost 已吸收成本;已分摊成本 '@ $L}C#OI  
absorption 吸收;分摊;合并 LXZ0up-B-  
absorption rate 吸收率;摊配率;分摊率 :"vW;$1 }  
ACB Finance Limited 亚洲商业财务有限公司 o4%H/|Oq.  
acceptable form of reciprocity 合理的互惠条件 /e2CB"c   
acceptable rate 适当利率;适当汇率  ^n5rUwS>  
acceptance agreement 承兑协议 B#|c$s{  
acceptance for honour 参加承兑 F1Jd-3ei  
acceptor 承兑人;接受人;受票人 fAMk<?  
acceptor for honour 参加承兑人 #{m~=1%;Ya  
accident insurance 意外保险 _V.MmA  
Accident Insurance Association of Hong Kong 香港意外保险公会 IzuYkl}  
accident insurance scheme 意外保险计划 8(6(,WwP}  
accident year basis 意外年度基准 a7]wPXKq  
accommodation 通融;贷款 nRE(Rb Re  
accommodation bill 通融票据;空头票据 Q.]$t 2J  
accommodation party 汇票代发人 s9Tp(Yr,k  
account balance 帐户余额;帐户结余 '^npZa'%sW  
account book 帐簿 U9*uXD1\  
account collected in advance 预收款项 Z}8khNCYr  
account current book 往来帐簿 y:m ;_U,%c  
account of after-acquired property 事后取得的财产报告 z(8:7 G  
account of defaulter 拖欠帐目 gXNlnh%?S  
account payable 应付帐款 \W,,@ -  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 /S9(rI<'  
account receivable 应收帐款 17 k9h?s*  
account receivable report 应收帐款报表 pZ@)9c  
account statement 结单;帐单;会计财务报表 |g$n-t  
account title 帐户名称;会计科目 yDE0qUO  
accountant's report 会计师报告 >-%}'iz+  
Accountant's Report Rules 会计师报告规则 @L9C_a  
accounting and auditing procedure 会计与审计程序;会计与核数程序 KF%tF4^+|  
Accounting Arrangements 《会计安排》 ,ce sQ ou  
accounting basis 会计基础 <-]qU}-  
accounting by Official Receiver 破产管理署署长呈交的帐目 @X|Mguq5  
Accounting Circular 《会计通告》 u!B6';XY  
accounting class 会计类别 b%-S'@ew  
accounting date 记帐日期;会计结算日期 $+P6R`K  
accounting for money 款项核算 4kNiS^h  
Accounting Officer 会计主任 yx@%x?B  
accounting period 会计报告期;会计期 E .'v,GYe  
accounting policy 会计政策;会计方针 x$:P;#  
accounting practice 会计惯例 --> ~<o  
accounting principle 会计准则 xA&RMu&  
accounting record 会计记录 @MoBR.  
accounting report 会计报告 c)b/"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tF/)DZ.to  
Accounting Society of China 中国会计学会 zc`gm~@  
accounting statement 会计报表 -J06H&/k  
accounting system 会计制度;会计系统 #Ns]l<  
accounting transaction 会计事项;帐务交易 ]UMt  
accounting treatment 会计处理 f*:DH4g }B  
accounting year 会计年度 {\-9^RL  
accretion 增值;添加 &2P+9j>  
accrual 应计项目;应累算数目 M3 TsalF  
accrual basis 应计制;权责发生制 G[bWjw86O  
accrual basis accounting 应计制会计;权责发生制会计 }%T8?d]  
accrue 应累算;应计  v<_wf  
accrued benefit 应累算利益 &P0jRT3e#Y  
accrued charges 应计费用 v>[U*E  
accrued cumulative preference share dividend 应累算的累积优先股股息 X%Lhu6F  
accrued expenses 应累算费用 t)i{=8 rq  
accrued interest payable 应付利息;应计未付利息 2m*g,J?ql  
accrued interest receivable 应收利息;应计未收利息 (\I9eBm  
accrued right 累算权益 &tJ!cTA.-  
accruing profit 应累算的利润 ;!C~_{/t  
accumulated fiscal reserve 累积财政储备 VqIzDs  
accumulated profit 累积利润;滚存溢利 }x9D;%)/  
accumulated reserve 累积储备 UqA<rW  
accumulation of surplus income 累积收益盈余 }MiEbLduN  
acquired assets 既得资产 Jn#05Z  
acquisition 收购;购置;取得 oOAn 5t@  
acquisition cost 购置成本 C3]"y7  
acquisition expenses 购置费用 p9(|p Z  
acquisition of 100% interest 收购全部股权 R^ln-H;  
acquisition of control 取得控制权  EL$"/ptE  
acquisition of fixed assets 购置固定资产 \Zgc [F  
acquisition of shell “买壳” }g9g]\.!a  
acquisition price 收购价 2}BQ=%E!'  
act of God 天灾 v|7=IJ  
acting partner 执事合伙人 :;g7T-_q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 4pJ #fkc^  
active partner 积极参与的合伙人 Bn<1zg5  
active trading 交投活跃 "8-;Dq'+  
actual circulation 实际流通 _1hiNh$  
actual cost 实际成本 Bw{enf$vR  
actual expenditure 实际开支;实际支出 j1141md 5  
actual income 实际入息;实际收入;实际收益 :f/T $fa*  
actual market 现货市场 JG:li} N  
actual price 现货价;实际价格 0^-1/Ec  
actual profit 实际利润 <y4WG  
actual quotation 实盘;实际价位;实际报价 o?O> pK  
actual year basis 按实际年度计算 gic!yhsS_  
actuals 实货 T!yI+<  
actuarial investigation 精算调查 \,ko'4 8@  
actuarial principle 精算原则 B*3<(eI  
actuarial report 精算师报告 ,pHQv(K/  
Actuarial Society of Hong Kong 香港精算学会 qk *b,`;  
actuarial valuation 精算师估值 l2*o@&.  
actuary 精算师 ;S5J"1)O~  
ad referendum agreement 暂定协议;有待覆核的协定 MV?#g-5  
ad valorem duty 从价税;按值征税 e*!0|#-  
ad valorem duty system 从价税制 0^m`jD  
ad valorem fee 从价费 Ifu[L&U  
ad valorem tariff 从价关税 L>>RboR}  
additional allowance 额外免税额 sA|!b.q  
additional amount for unexpired risk 未过期风险的额外款额 {@7xOOAw  
additional assessable profit 补加应评税利润 ~85>.o2RDW  
additional assessment 补加评税 e a3f`z  
additional commitment 额外承担 t9\}!{<s  
additional commitment vote 额外承担拨款 N fBH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QSNPraT  
additional dependent parent allowance 供养父母额外免税额 !j8 DCVb  
additional provision 额外拨款 QE Q/  
additional stamp duty 附加印花税 ng6".u9  
additional tax 补加税罚款;补加税款 J P1XH k  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7KlS9x2  
adjudged bankrupt 被裁定破产 {u (( y D  
adjudicated bankrupt 裁定破产人 A?+0Ce&qL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `bJ?8~ 8 *  
adjudication of bankruptcy 裁定破产;宣告破产 wV\.NQtS  
adjudication of insolvency 裁定无力偿还债务 U^&,xz$Cg  
adjusted actual 经调整的实数;调整后的实数 NE)Yd7m-  
adjusted current assets 经调整的流动资产;调整后的流动资产 5I6u 2k3  
adjusted figure 经调整的数字;调整后的数额 |\<L7|hb9  
adjusted liabilities 经调整的负债;调整后的负债 M?ObK#l!_  
adjusted loss 经调整的亏损;调整后的亏损 8:sQB% BB  
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 8fSY@  
adjusted profit 经调整的利润;调整后的利润 =MjkD)l  
adjusted surplus 经调整的盈余额;调整后的盈余额 v1VH&~e  
adjusted value 经调整的价值;调整后的价值 W' Y?X]xr  
adjustment 调整;修订;理算〔保险〕 }Sr=|j  
adjustment centre 调剂中心 AeR*79x  
adjustment lag 调整过程的时间差距;调整时差 @j`gx M_-O  
adjustment mechanism 调整机制 ?e#bq]  
adjustment of loss 亏损调整 xiy=D5N.=  
adjustment process 调整过程;调整程序 *w`_(X f  
adjustment range 调整幅度 s|[CvjL#0  
administered exchange rate 受管制汇率 9-"!v0['  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +/n<]?(T  
administration expenses 行政费用 _PPn =kuMa  
administration fee 手续费;行政费 EGysA{o"X  
administration in bankruptcy 破产管理 UGDB4S  
administration order 遗产管理令 Ow50M;E  
administrator 管理人;遗产管理人 ;@FCa j&  
administrator of the estate 遗产管理人 ]J^/`gc  
admission of debt 债项承认书 vs%d}]v  
admission of proof 接纳债权证明 _O3X;U7rc  
advance 放贷款项;垫付款项;预支款项;预付款项 {XEX0|TZ  
advance account 暂支帐目;预付款帐户 Q.MbzSgXL  
advance compensation 预付补偿金 \&MJ(F>vJ  
advance from shareholder 股东垫款 {%+UQ!]d8  
advance pending reimbursement 预支以待日后付还 3%(,f,  
advanced economy 先进经济体系 )qua0'y]@  
advancement 预付;预付财产 X#<+D1P  
advances warrant 垫款令 !!+LFe4su  
advancing 贷出 O)8$aAJ)V  
adverse balance 逆差 &[7z:`+Y##  
adverse exchange 逆汇 v];P| Fi  
advertisement addressed to shareholders 在报章刊登的致股东通告 j@s*hZ^J+  
advice for collection 托收通知书 :Xs3Vh,V  
advice of drawing 提款通知书;汇票通知书 w'6sJ#ba(  
advice of payment 付款通知 MS`XhFPS.  
Advisory Committee [Securities and Futures Commission] 5q;c=oRUj  
谘询委员会〔证券及期货事务监察委员会〕 TXS{=  
Advisory Committee on Diversification 经济多元化谘询委员会 ^jE8 "G*  
affidavit 誓章;遗产申报誓章 p|>m 2(|  
affidavit of no receipt 述明无收款的誓章 ;Sl%I+?  
affiliate 联号;联营公司;附属公司 KsSIX  
affiliated company 附属公司;联号;联营公司 <)a7Nrc\T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SajasjE!^1  
affordability 负担能力 e8 1+as  
African Development Bank [AfDB] 非洲开发银行 ix_&os]L_  
after-acquired property 事后取得的财产 GMlJM  
after-hours dealing 市后交易 8gxo{<,9  
after-tax profit 税后盈利;税后利润;税后溢利 |)y-EBZe\"  
agency agreement 代理协议 Y~k,AJ{ ^  
agency expenses 代理机构的开支 &)izh) FA  
agency fee 代理费 hplxs#  
Agency Law 《代理法》 sQmJ3 (:HO  
agent 代理人;承销人 sLd%m+*p  
agent of company 公司代理人 +Kp8X53  
agent's fee 代理人费;经纪费 ()W`4p  
aggregate 总计;总数;总体数字 j;J`P H  
aggregate amount 总款额;总额 GmH`ipi  
aggregate assets and liabilities 总体资产与负债 5c0$oyl)M  
aggregate at constant price 按固定价格计算的总体数字 3vHkhhYQ  
aggregate demand 总需求 M=54xTh0Y  
aggregate gross position 总持仓量 Ce/D[%  
aggregate limit 总限额 /V }Z,'+  
aggregate of salaries tax 合计薪俸税 FA{'Ki`  
aggregate performance 总体表现;总体业绩 kjF4c6v  
aggregate supply 总体供应 }t*:EgfI  
aggregate surplus 总盈余 3Mq%3jX  
aggregate total 整体总额 'iU+mRLp  
aggregate value 总值;合计价值 '?Xf(6o1  
aggregated basis 合计基准 ^fj30gw7\5  
aggregated net chargeable income 合计应课税入息实额 A_Y5{6@  
aggregation 合并计算;合计;总和 XzBlT( `w  
aggregation of incomes of husband and wife 夫妇入息合并计算 #sE: xIR  
aggregation of property 财产的总和 E(_lm&,4+  
agio 差价;贴水 84 <zTmm  
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》 aA]wFZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K+ |0~/0  
《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》 (QS 0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {s0!hp  
《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》 r72zWpF!Ss  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b%].D(qBy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bPIo9clq  
agreement for a settlement 授产协议 d~q7!  
agreement for assignment 转让协议 (6i4N2  
agreement for sale 售卖协议;买卖协议 40O@a:q*  
agreement for sale and purchase 买卖协议 q2U?EP{8~  
agreement for the payment of interest 支付利息协议 hh[x(O)TC~  
agreement for the repayment of money 还款协议 `{NbMc\ ]  
agreement of reinsurance 再保险协议 ]:}7-;$V  
Agricultural Bank of China 中国农业银行 iD<}r?Z  
air passenger departure tax 飞机乘客离境税 !ScEA=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p }e| E!  
airport tax 机场税 OBf$Z"i  
alcohol duty 酒精税 X/ Ii}X/p  
alienation 让与;让渡;转让 qIxe)+.  
alimony 生活费;赡养费 .O SQ8W }  
All Ordinaries Index [AOI] 所有普通股指数 IP^1ca#<  
all risks 全险;综合险 5cb8=W -  
All Sales Record for Stock Market 《股票市场成交报告》 b3ys"Vyn  
Allied Capital Resources Limited 新联财务有限公司 nG$+9}\UlP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,/"0tP&_;  
allocation letter 拨款信件 p!EG:B4  
allocation of fund 分配款项;预留款项 Z&n#*rQ7[  
allocation of profit 利润分配;溢利分配 |Y v,zEY)  
allocation warrant 拨款令 3 bT?4  
allotment 分配;配股 V`rxjv}!  
allotment notice 股份配售通知;配股通知 [ OS& eK 8  
allotment of shares 股份分配 LfJMSscfv  
allowable 可获宽免;免税的 S0ReT*I  
allowable business loss 可扣除的营业亏损 eH~T PH  
allowable expenses 可扣税的支出 rP#&WSLVj  
allowance 免税额;津贴;备抵;准备金 </b_Rar  
allowance for debts 债项的免税额 %pLqX61t=  
allowance for depreciation by wear and tear 耗损折旧免税额 z'*{V\  
allowance for funeral expenses 殡殓费的免税额 (+}44Ldt  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bc;?O`I<  
allowance for repairs and outgoings 修葺及支出方面的免税额 o*3\xg  
allowance to debtor 给债务人的津贴 kG5Uc8 3#G  
alteration of capital 资本更改 3_>=Cv}  
alternate trustee 候补受托人 CSH*^nk':O  
amalgamation 合并 !b$]D?=}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @+a}O  
ambit of charges 征税范围;收费范围 -;Te+E_  
amended valuation 经修订的估值 )x35  
American Commodities Exchange 美国商品交易所 ZH`(n5  
American Express Bank Limited 美国运通银行 ^O}J',Fm%f  
American Stock Exchange 美国证券交易所 4wWfaL5"  
amortization 摊销 u4'B  
amount due from banks 存放银行同业的款项 eIOMW9Ivt  
amount due from banks abroad 存放海外银行同业的款项 xZ(d*/6E  
amount due from holding companies 控股公司欠款 53?Ati\Y)  
amount due from local banks 存放本港银行同业的款项 mC3:P5/c  
amount due to banks 银行同业的存款 z /nW; ow  
amount due to banks abroad 海外银行同业的存款 gGx<k3W^  
amount due to holding companies 控股公司存款 ND/oKM+?  
amount due to local banks 本港银行同业的存款 cYBjsN(!A|  
amount due to outport banks 外埠银行同业的存款 6!8uZ>u%Vg  
amount for note issue 发行纸币的款额 !r9rTS]  
amount of bond 担保契据的款额 ?X Rl\V  
amount of consideration 代价款额 !}sF#  
amount of contribution 供款数额 Oc-ia)v1G  
amount of indebtedness 负债款额 T-]UAN"O  
amount of principal of the loan 贷款本金额 )P,pW?h$  
amount of rates chargeable 应征差饷数额 cM\BEh h  
amount of share capital 股本额 mex@~VK  
amount of sums assured 承保款额 +:W?:\  
amount of variation 变动幅度 t>x!CNb'C  
amount of vote 拨款数额 )-h{0o  
amount payable 应付款额 7I*rtc&Kb  
amount receivable 应收款额 N4b{^JkF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DR]4Tcz#  
analysis 分析 E(&zH;?_  
ancillary risk 附属风险 pD }b$  
annual account 周年帐目;周年帐目报表;年度决算;年结 TmK8z  
annual accounting date 年结日期 ~qX wQ@  
annual allowance 每年免税额;年积金;年度津贴;年津 )\7Cp-E-W  
annual balance 年度余额 2`> (LH  
annual disposable income 每年可动用收入 w ~^{V4V  
annual estimates 周年预算 H%Z;Yt8^gt  
annual fee 年费 -:~z,F  
annual general meeting 周年大会 qIB2eCXw  
annual growth rate 年增率;每年增长率 ,1]VY/  
annual long-term supplement 长期个案每年补助金 ;9q$eK%d  
annual pensionable emolument 可供计算退休金的年薪 /O`R9+;  
annual report 年报 MO|Pv j~[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,@I\'os  
annual return 周年报表;周年申报表;每年报税表格 @!|h!p;  
Annual Return Rules 《周年报表规则》 t gHN\@yj  
annual review of consumer prices 每年消费物价回顾 F5OQM?J  
annual roll-forward basis 逐年延展方式 a54S,}|  
annual salary 年薪 na 0Zb  
annual statement 年度报表;年度决算表 eu?P6>urA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 eR/X9<  
annuitant 年金受益人 ,b?G]WQrHs  
annuity 年金 :a:m>S<~  
annuity contract 年金合约 +n)bWB%  
annuity on human life 人寿年金 9$}> O]  
antecedent debt 先前的债项 :XTxrYt28  
ante-dated cheque 倒填日期支票 ;F"Tu  
anticipated expenditure 预期开支 r{_1M>F D!  
anticipated net profit 预期纯利 >GzH_]  
anticipated revenue 预期收入 qk>M~,  
anti-inflation measure 反通货膨胀措施 t;:Yf  
anti-inflationary stance 反通货膨胀立场 O;T)u4Q&3  
apparent deficit 表面赤字 RWoVN$i>  
apparent financial solvency 表面偿债能力 EW3--33s  
apparent partner 表面合伙人 8#4Gs Q"  
application for personal assessment 个人入息课税申请书 [?(qhp!  
application of fund 资金应用 #a'CoJs   
application to release as liquidator and to destruct the books of accounts and documents 1_StgFu u  
申请免除清盘人职务及毁灭帐簿与文件 "{d[V(lE"  
appointed actuary 委任精算师 [4@@b"H  
appointed auditor 委任核数师;委任审计师 \jS^+Xf?^  
appointed trustee 委任的受托人 YG)7+94  
appointer 委任人 |!1iLWQ  
apportioned pro rata 按比例分摊 \`%#SmQF  
apportionment 分配;分摊 (a~V<v"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W .Al\!Gi  
apportionment formula 分摊方程式 V8b^{}nxt  
apportionment of estate duty 遗产税的分摊 =$ubSfx  
appraisal 估价;评估 tf1Y5P$  
appreciable growth 可观增长 Mko,((>I1  
appreciable impact 显着影响 |uX&T`7?-  
appreciable increase 可观增长 }.=@^-JBA5  
appreciation 增值;升值 |/Y!R>El  
appreciation against other currencies 相对其他货币升值 238z'I+$G/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VTi; y{  
appreciation tax 增值税 PWyFys  
appropriation 拨款;拨用;拨付 +eop4 |Z  
appropriation account 拨款帐目 y+ izC+  
Appropriation Bill 拨款法案 &ha<pj~  
appropriation-in-aid system 补助拨款办法 T(k:\z/  
approved assets 核准资产 ?ZkVk=t?  
approved basket stock 认可一篮子证券 q^~w:$^ U  
approved budget 核准预算 o[S Mt  
approved charitable donation 认可慈善捐款 z5sKV7&\[n  
approved charitable institution 认可慈善机构 -qLNs_ _k  
approved currency 核准货币;认可货币 Jq+@%#G  
approved estimates 核准预算 nE :Wl  
approved estimates of expenditure 核准开支预算 =,08D^xY  
approved overseas insurer 核准海外保险人 FY]Et= p  
approved overseas trust company 核准海外信托公司 ~dLe9-_9  
approved pooled investment fund 核准汇集投资基金 db3.X~Cn#s  
approved provident fund scheme 认可公积金计划 'lgS) m  
approved provision 核准拨款 -Byl~n3*D  
approved redeemable share 核准可赎回股份 7]hRAhJ8I  
approved regional stock 认可地区性证券 zP/SDW   
approved retirement scheme 认可退休金计划 s8k4e6ak  
approved subordinated loan 核准附属贷款 .e}`n)z  
arbitrage 套戥;套汇;套利 6c}nP[6|  
arbitrageur 套戥者;套汇者 JqEo~]E]  
arbitrary amount 临时款项 `[x'EJp#  
arrangement 措施;安排;协定 2#' "<n,G  
arrears 欠款 y@Td]6|f  
arrears of pay 欠付薪酬 6']WOM#  
arrears of revenue 逾期未收税款;逾期未收的帐项 n.o_._mu2  
articles of association 组织章程;组织细则;组织章程细则 9$%S<v  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ju.T.)H  
ascertainment of profit 确定利润 P_gai7Xg  
"Asia Clear" “亚洲结算系统” 5o0H7k]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 18y'#<X!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8P2_/)|  
Asian Development Fund [ADF] 亚洲发展基金 P{,=a]x,mz  
Asian dollar bond 亚洲美元债券 W=,]#Z+M;  
Asian dollar market 亚洲美元市场 QR$m i1Vv\  
Asian dollar rate 亚洲美元利率 ,{Z!T5 |  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }q?q)cG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !{ORFd  
asked price 沽盘;喊价;索价;卖方报价 Ihl]"76q/  
assessable income 应评税入息 w" A{R  
assessable loss 应评税亏损 yWi?2   
assessable profit 应评税利润 $tK/3  
assessable value 应评税值 W@~a#~1O  
assessed profit 估定利润 xDmwiVy  
assessed value 经评估价值 )=0@4   
assessment 评税;评定;估价;评税单 VxU{ZD~<Z"  
assessment number 评税编号;估价编号 kQrby\F(<  
assessment of additional tax 补加税评税 cOP%R_ak?  
assessment of performance 业绩评估;实绩评价 i^rHZmT  
Assessor 评税主任 5[^Rf'wy  
asset price bubbles 资产价格泡沫 BIT<J5>  
asset-backed securities 具资产保证的证券 Wa%p+(\<uB  
assets accretion 资产增值 *C^TCyBK;  
assets and liabilities 资产与负债 6h\; U5  
assets betterment statement 资产递增表;资产改进表 sT91>'&  
assets lending 实物放款;有抵押贷款 5J3K3  
assets of the company passing on the death 死者去世时转移的公司资产 t\\<+^[%  
assets pledged as security for liabilities 用作负债抵押的资产 Qr~yHFc1y  
assets portfolio 资产投资组合 ^K^rl 9  
assets price 资产价格 A.<M*[{q  
assets quality 资产质素 >a: 6umY  
assets realization 资产变现 "}uV=y  
assets refinancing arrangement 资产再集资安排 Ul|htB<1:  
assets securitization 资产证券化 K!gocNOf  
assets situated outside Hong Kong 在香港以外地方的资产 t5S!j2E  
assets stripping 削减资产;拆卖资产 KU_""T  
assets value 资产值 tCu9 D  
assignee 承让人 ,6wGdaMR  
assignment 转让;转让书;转让契 vGp`P  
assignment of interest 权益转让 PxJvE*6^H  
assignment of letters patent and trade mark 专利证书及商标转让 1c$c e+n~  
assignment of property 物业转让;物业转让书 AHLXmQl  
assignment right 转让权 Lx3`.F\mG  
assignor 转让人  L$[1+*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U2(mWQ[mO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \%.&$z3wz  
associate member 附属会员 *(nu0  
associated body corporate 相联法人团体 Bo/i =/7%  
associated company 相联公司;联属公司 8ya|eJ]/L  
associated corporation 相联法团 NHzVA*f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YKa9]Q  
公认会计师公会〔英国〕 T?D]]x  
Association of Futures Exchange Brokers 香港期货经纪协会 p$6L_ *$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EOf*1/Ih  
association of underwriters 承保人组织 qvRs1yr?q  
assumption of control 接管 tSaD=#v  
assurance 担保;保险;转易;转易书 eak+8URo  
assurance of interest 权益的转易 =n M Aw&`  
at 19XX price 按一九XX年价格计算 l D]?9K29  
at a discount 按赔价计算;按贴水价格计算;打折扣 =#vU$~a  
at a premium 按溢价计算;按升水价格计算 N  gOc2I  
at call 通知付款;按通知 Vc "+|^  
at constant market price 按固定市价计算 -4S4I  
at constant price 按固定价格计算 z HvW@A'F  
at cost 按成本计算  37|EG  
at current market price 按当时市价计算;按现时市价计算 4HyD=6V#  
at current price 按当时价格计算;按现时价格计算 ,f[Oy:fr  
at factor cost 按要素成本计算;按生产要素成本计算 ,v(ikPzd  
at money-of-the-day price 按付款当日价格计算 hj3wxH.}  
at or better 按指定或较佳价位〔买卖指令〕 iD:T KB_r  
at par 按面值计算;平价 8{p#Nl?U1  
at sight 见票即付 kT&GsR/  
at the close 按收市盘 ?O/!pUAu  
at the opening 按开市盘 Dfd%Z;Yu  
attestation 见证;见证条款 4I;$a;R!  
at-the-money option 平价期权 u:\DqdlU`  
attorney 受权人;受托代表人 {uiL91j.  
attornment 新拥有人承认书 e41r!od  
attributable profit 可归属利润 <*djtO  
attributable share value 可归属股份价值 wUmcA~3D  
Auckland Stock Exchange 奥克兰证券交易所 xc$jG?83#  
auction 拍卖 VqdR  
auctioneer 拍卖商 +\MGlsMK@.  
audit 审计;核数 YHo*IX')C?  
Audit Commission 审计署 =|q@ Q`DB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P".rm0@R  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 IPlkv{^  
audit review 帐目审查 \xOv9(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l`*R !\  
audited account 审计帐目;经审计的帐目 'k9 1;T[  
audited annual account 经审计的周年帐目 o>\epQt~/p  
audited balance sheet 经审计的资产负债表 rd}|^&e!Dy  
auditor 核数师;核数主任;审计师 ,}$[;$ye  
auditor's certificate 核数师证明书;审计师证明书  lmB+S  
auditor's report 核数师报告;审计师报告 U p: M[S  
Aussie bond 澳元债券 3F9AnS  
austerity budget 紧缩预算 !ziO1U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B%KfB VC  
Australia All Ordinaries Index 澳洲所有普通股票指数 4NmLbM&C8  
Australian Dollar [AUD] 澳元 ;d||u  
Australian Options Market 澳大利亚期权市场 -@`!p  
Australian Securities Commission 澳洲证券事务监察委员会 f_tC:T4a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 stlkt>9  
Australian Stock Exchange 澳大利亚证券交易所 DX8pd5 U  
Austrian Schilling [ATS] 奥地利先令 @%$<,$=  
authentication 认证;鉴证 h,P#)^"  
authority to purchase 委托购买证;委购书 +L#Q3}=s  
authorization 认可;核准;授权;授权书 ,+E"s3NW  
authorization by direction 指示授权 -2*Pm1\Z  
authorization by instruction 指令授权 Z<$ y)bf  
authorization by warrant 令状授权 l%MIna/Tp  
authorization of unit trust 单位信托的认可 [!b=A:@  
authorized agent 指定代理人 s;YuB#Z  
authorized capital 法定资本 gJuA*^  
authorized clerk 出市员 7cZ(gdQ/  
authorized dealer 认可交易商 9K_p4 mq  
authorized financial institution 认可财务机构 X h"8uJD  
authorized fund 认可基金 |ea}+N  
authorized fund house 获授权的基金公司;认可基金公司 Cb;49;q  
authorized institution 认可机构 P:v|JER   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zgA/B{DaC;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bJ9K!6s??`  
authorized insurer 获授权保险人;获认可承保人 33b 3v\N  
authorized investment 特准投资项目 O4Hc"v  
authorized person 获授权人 NEX{vZkgw  
authorized representative 获授权代表 #Ue_  
authorized share capital 法定股本 ]jwF[D  
automated quotation system 自动报价系统 UU]a).rz  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w:o,mzuXK  
自动交易系统〔香港期货交易所有限公司〕 vrvOPLiQ  
automatic adjustment mechanism 自动调整机制 f;%\4TH?  
automatic adjustment system 自动调整系统 #N `Z)}Jm  
Automatic Clearing House 自动票据交换所 @(LEuYq}  
automatic exchange rates accumulation system 自动化汇率累集系统 R3@$ao  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !;;WS~no3  
automatic teller machine [ATM] 自动柜员机 0^&-j.9  
autopay 自动转帐 MbjMO"}  
available assets 可用资产 G,h=5y9_J  
available fiscal reserve 现存财政储备 ^`oyf{w@  
available profit 可用利润 .wz.Jr`{  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 S(h+,+289  
average 平均;平均数;海损 Cw&U*H  
average basic salary 平均基本薪金 Tjza3M  
average consumer expenditure 平均消费开支;一般消费开支 8yn}|Y9Fu  
average cost 平均成本 ^jZ4tH3K  
average cost of land production 增辟土地平均成本 SpiI9)gp  
average daily turnover 平均每日成交额 3+2cD  
average daily wage rate 平均每日工资率 e2$k %c~  
average expenditure pattern 平均开支模式 /l$>W<}@  
average growth rate 平均增长率  K na  
average net fixed assets 固定资产平均净值 JO"-"&>  
average of relatives 相对价格平均数 sc &S0K  
average price 平均价格 fr([g?F%D  
average propensity to consume 平均消费倾向;一般消费倾向 ,xsFBNCC  
average propensity to save 平均储蓄倾向;一般储蓄倾向 )%]`uj>*[  
average rate 平均率  w#\*{EN  
average revenue 平均收入;平均收益 uj9IK  
average stock 平均库存;平均存货 u}I\!-EX!v  
average yearly rent 平均年租 qx<h rC0Z&  
avoidance of double taxation 避免双重课税 \-~TW4dYe  
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 x7 l3&;yDv  
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