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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: a< EC]-nw  
A share A股;甲类股份 Y P c<  
abatement of tax 减税;减扣免税额 8iNAs#s  
ABN AMRO Bank N.V. 荷兰银行 o~K2K5I  
above-the-line expenditure 线上项目支出;经常预算支出 E0Djo'64  
above-the-line receipt 线上项目收入;经常预算收入 $yAfs3/%)s  
ABSA Asia Limited 南非联合亚洲有限公司 QFPx4F7(e  
absolute change 绝对数值变更 8hfh,v5(  
absolute expenditure 实际开支 >N J$ac  
absolute guideline figure 绝对准则数字 Wd AGZUp  
absolute interest 绝对权益 SS~Q;9o  
absolute order of discharge 绝对破产解除令 u^9c`  
absolute profit margin 绝对利润幅度 w!RH*S  
absolute value 实值;绝对值 .7FI%  
absolutely vested interest 绝对既得权益 "BRE0Ir:  
absorbed cost 已吸收成本;已分摊成本 ,LZ:y1z'V-  
absorption 吸收;分摊;合并 a AM UJk  
absorption rate 吸收率;摊配率;分摊率 G#: !wI  
ACB Finance Limited 亚洲商业财务有限公司 AF$o >f  
acceptable form of reciprocity 合理的互惠条件 02[II_< 1  
acceptable rate 适当利率;适当汇率 R!,)?j;  
acceptance agreement 承兑协议 gxM8IQ  
acceptance for honour 参加承兑 Jf$wBPg  
acceptor 承兑人;接受人;受票人 pG6-.F;  
acceptor for honour 参加承兑人 5XI*I( .%/  
accident insurance 意外保险 zIFL?8!H9{  
Accident Insurance Association of Hong Kong 香港意外保险公会 N -]PK%*  
accident insurance scheme 意外保险计划 .}N^AO=  
accident year basis 意外年度基准 =fG8YZ(  
accommodation 通融;贷款 PNgMLQI6  
accommodation bill 通融票据;空头票据 ai4^NJn  
accommodation party 汇票代发人 _vH!0@QFU  
account balance 帐户余额;帐户结余 .M2&ad :  
account book 帐簿 e9_+$Oo  
account collected in advance 预收款项 6sl<Z=E#  
account current book 往来帐簿 VWy:U#;+8  
account of after-acquired property 事后取得的财产报告 XB-|gPk  
account of defaulter 拖欠帐目 j*4S]!  
account payable 应付帐款 b]BA,D 4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7V (7JV<>  
account receivable 应收帐款 =bWq 3aP)P  
account receivable report 应收帐款报表 }!V<"d,!  
account statement 结单;帐单;会计财务报表 !d .>r 7w  
account title 帐户名称;会计科目 )`mF.87b&h  
accountant's report 会计师报告 dY<#a,eS  
Accountant's Report Rules 会计师报告规则 ; ZV^e  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5R`6zhf  
Accounting Arrangements 《会计安排》 acY[?L_6J  
accounting basis 会计基础 ;/ KF3 %  
accounting by Official Receiver 破产管理署署长呈交的帐目 gc3 U/ jM  
Accounting Circular 《会计通告》 K)&XQ`&  
accounting class 会计类别 8$UZL  
accounting date 记帐日期;会计结算日期 vw] D{OBv*  
accounting for money 款项核算 2bnIT>(  
Accounting Officer 会计主任 X#,[2&17Fh  
accounting period 会计报告期;会计期 7 afA'.=  
accounting policy 会计政策;会计方针  /kU@S  
accounting practice 会计惯例 gsWlTI  
accounting principle 会计准则 -_DiD^UcXn  
accounting record 会计记录 Z4ov  
accounting report 会计报告 So%1RY{ )  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G@EjWZQ  
Accounting Society of China 中国会计学会 sFCs_u1tNN  
accounting statement 会计报表 j :Jdwf  
accounting system 会计制度;会计系统 E)wT+\  
accounting transaction 会计事项;帐务交易 zl 0^EltiU  
accounting treatment 会计处理 ;n{j,HB  
accounting year 会计年度 dG>Wu o  
accretion 增值;添加 8/?uU]#Q  
accrual 应计项目;应累算数目 l=~9 9mE  
accrual basis 应计制;权责发生制 F>kn:I"X)  
accrual basis accounting 应计制会计;权责发生制会计 +1jqCW  
accrue 应累算;应计 AJlIA[Kt:  
accrued benefit 应累算利益 k`mrRs  
accrued charges 应计费用 y' |W['  
accrued cumulative preference share dividend 应累算的累积优先股股息 e=;@L3f  
accrued expenses 应累算费用 @-@rG>y^:  
accrued interest payable 应付利息;应计未付利息 h;UdwmT  
accrued interest receivable 应收利息;应计未收利息 Pq\V($gN  
accrued right 累算权益 Z?v6pjZ?  
accruing profit 应累算的利润 iH}rI'U.  
accumulated fiscal reserve 累积财政储备 Po!JgcJ#\  
accumulated profit 累积利润;滚存溢利 'Oy5G7^R  
accumulated reserve 累积储备 {R!TUQ5  
accumulation of surplus income 累积收益盈余 T>Rf?%o  
acquired assets 既得资产 5uJP) S?  
acquisition 收购;购置;取得 eKpxskbhZ  
acquisition cost 购置成本 _<F@(M5  
acquisition expenses 购置费用 ?Wz(f{Hm  
acquisition of 100% interest 收购全部股权 k=~pA iRDN  
acquisition of control 取得控制权 >wk=`&+V@  
acquisition of fixed assets 购置固定资产 RyQ\5^z  
acquisition of shell “买壳” gc:p@<  
acquisition price 收购价 Y1_6\zpA  
act of God 天灾 lPQ Ut!xI  
acting partner 执事合伙人 \]#;!6ge  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ySK Yqt z  
active partner 积极参与的合伙人 pF*~)e  
active trading 交投活跃 Oj lB 0  
actual circulation 实际流通 +fCyR  
actual cost 实际成本 k&_u\D"^"%  
actual expenditure 实际开支;实际支出  !QW 0  
actual income 实际入息;实际收入;实际收益 GlgORy=>  
actual market 现货市场 +JAfHQm-  
actual price 现货价;实际价格 VBsFT2XiL  
actual profit 实际利润 iLd"tn'  
actual quotation 实盘;实际价位;实际报价 f+aS2k(e>  
actual year basis 按实际年度计算 Ta\8 >\6  
actuals 实货 *ez~~ Y  
actuarial investigation 精算调查 > <  _Z  
actuarial principle 精算原则 tTh;.88Z{  
actuarial report 精算师报告 0CVsDVA  
Actuarial Society of Hong Kong 香港精算学会  z0Z\d  
actuarial valuation 精算师估值 7- 3N  
actuary 精算师 ocA'goI-  
ad referendum agreement 暂定协议;有待覆核的协定 z'} =A  
ad valorem duty 从价税;按值征税 c;8"vJ  
ad valorem duty system 从价税制 a2=uM}Hsp  
ad valorem fee 从价费 K-Dk2(x  
ad valorem tariff 从价关税 Or#+E2%1E  
additional allowance 额外免税额 # /,2MQ  
additional amount for unexpired risk 未过期风险的额外款额 {{[jC"4AY  
additional assessable profit 补加应评税利润 c>WpOZ,  
additional assessment 补加评税 'UXj\vJ3E  
additional commitment 额外承担 VRQbf  
additional commitment vote 额外承担拨款 B/9<b{6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IU'!?XVo  
additional dependent parent allowance 供养父母额外免税额 N" Jtg@w  
additional provision 额外拨款 iI@Gyq=  
additional stamp duty 附加印花税 am'p^Z @  
additional tax 补加税罚款;补加税款 `\4JwiPo  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 v!{'23`87  
adjudged bankrupt 被裁定破产 7~l  
adjudicated bankrupt 裁定破产人 ;aK !eD$  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 seqF84Xd<  
adjudication of bankruptcy 裁定破产;宣告破产 7k#${,k  
adjudication of insolvency 裁定无力偿还债务 Dss/>! mN  
adjusted actual 经调整的实数;调整后的实数 zEPx  
adjusted current assets 经调整的流动资产;调整后的流动资产 zr;Y1Xt4  
adjusted figure 经调整的数字;调整后的数额 rb}wv16?  
adjusted liabilities 经调整的负债;调整后的负债 N4` 9TN7  
adjusted loss 经调整的亏损;调整后的亏损 &(uF&-PwO4  
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 o )nT   
adjusted profit 经调整的利润;调整后的利润 wp]7Lx?F  
adjusted surplus 经调整的盈余额;调整后的盈余额 D_19sN@0m  
adjusted value 经调整的价值;调整后的价值 N}x/&e  
adjustment 调整;修订;理算〔保险〕 kG;eOp16R  
adjustment centre 调剂中心 ^2;(2s  
adjustment lag 调整过程的时间差距;调整时差 pW3)Y5/D  
adjustment mechanism 调整机制 @a.6?.<L  
adjustment of loss 亏损调整 3e!Yu.q:  
adjustment process 调整过程;调整程序 &DbGyV8d"|  
adjustment range 调整幅度 2 ) /k`Na  
administered exchange rate 受管制汇率 .iP G/e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %X9:R'~sP  
administration expenses 行政费用 ox\B3U%`p}  
administration fee 手续费;行政费 &W)+8N,L  
administration in bankruptcy 破产管理 [;IDTo!<>  
administration order 遗产管理令 hDD~,/yVxs  
administrator 管理人;遗产管理人 mcz(,u}  
administrator of the estate 遗产管理人 c2\rjK   
admission of debt 债项承认书 &t*8oNwSs  
admission of proof 接纳债权证明 n2y/zP>TC  
advance 放贷款项;垫付款项;预支款项;预付款项 Z*vpQBbu  
advance account 暂支帐目;预付款帐户 S`2mtg  
advance compensation 预付补偿金 d[>N6?JA/  
advance from shareholder 股东垫款 +zVcOS*-  
advance pending reimbursement 预支以待日后付还 2NA rE@  
advanced economy 先进经济体系 sQ>B_Y!  
advancement 预付;预付财产 b!^M}s6  
advances warrant 垫款令 RZ<+AX9R  
advancing 贷出 %+7T9>+  
adverse balance 逆差 e0|_Z])D  
adverse exchange 逆汇 UP~WP@0F  
advertisement addressed to shareholders 在报章刊登的致股东通告 1hMX(N&|  
advice for collection 托收通知书 cpF1XpvT  
advice of drawing 提款通知书;汇票通知书 -|k&L}\OB0  
advice of payment 付款通知 S4{Mu(^xT  
Advisory Committee [Securities and Futures Commission] %];h|[ax]  
谘询委员会〔证券及期货事务监察委员会〕 z7@(uIl=X  
Advisory Committee on Diversification 经济多元化谘询委员会 Ah"'hFY  
affidavit 誓章;遗产申报誓章 4*D fI  
affidavit of no receipt 述明无收款的誓章 Kixr6\  
affiliate 联号;联营公司;附属公司 Q0L@.`~  
affiliated company 附属公司;联号;联营公司 m>abK@5na  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7{K i;1B[w  
affordability 负担能力 &Xn8oe  
African Development Bank [AfDB] 非洲开发银行 V'Z&>6Z  
after-acquired property 事后取得的财产 68J 9T^84  
after-hours dealing 市后交易 /XW&q)z-Hl  
after-tax profit 税后盈利;税后利润;税后溢利 8=n9hLhqo  
agency agreement 代理协议 F; MF:;mM  
agency expenses 代理机构的开支 M8#*zCp{5  
agency fee 代理费 !HdvCYB>  
Agency Law 《代理法》 1o;g1Z/  
agent 代理人;承销人 ;Oi[:Ck  
agent of company 公司代理人 [B"dH-r7  
agent's fee 代理人费;经纪费 _Ra<|NVQh  
aggregate 总计;总数;总体数字 #4P3xa  
aggregate amount 总款额;总额 U=&^H!LVY  
aggregate assets and liabilities 总体资产与负债 {XDY:`vZ}  
aggregate at constant price 按固定价格计算的总体数字 Uxk[O  
aggregate demand 总需求 ]M+VSU  
aggregate gross position 总持仓量 ==h|+NFa  
aggregate limit 总限额 :~ZqB\>i  
aggregate of salaries tax 合计薪俸税 eC+"mhB  
aggregate performance 总体表现;总体业绩 jsNH`"  
aggregate supply 总体供应 *%OYAsc  
aggregate surplus 总盈余 Hyq@O 8  
aggregate total 整体总额 't0+:o">:  
aggregate value 总值;合计价值 v.l7Q  
aggregated basis 合计基准 Xx3 g3P  
aggregated net chargeable income 合计应课税入息实额 w'oo-.k  
aggregation 合并计算;合计;总和 z_:eM7]jv  
aggregation of incomes of husband and wife 夫妇入息合并计算 c%AFo]H  
aggregation of property 财产的总和 t g KG&  
agio 差价;贴水 E'e8&3!bx  
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》 Q )LXL.0h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tb:,Uf>E  
《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('s|>\l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment E-yT  
《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》 O6m.t%*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L25kh}Q#7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yqC Q24  
agreement for a settlement 授产协议 YGq=8p7.R  
agreement for assignment 转让协议 ;~Q  
agreement for sale 售卖协议;买卖协议 h&=O-5  
agreement for sale and purchase 买卖协议 GSMk\9SI  
agreement for the payment of interest 支付利息协议 P+)qE6\  
agreement for the repayment of money 还款协议 b 0LGH. z4  
agreement of reinsurance 再保险协议 DU5:+" u3  
Agricultural Bank of China 中国农业银行 :]CzN^k(1c  
air passenger departure tax 飞机乘客离境税 GI2eJK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "3{#d9Gs  
airport tax 机场税 > 63)z I  
alcohol duty 酒精税 <*s"e)XeqF  
alienation 让与;让渡;转让 ^[{`q9A#d  
alimony 生活费;赡养费 Q0zW ]a  
All Ordinaries Index [AOI] 所有普通股指数 {fGd:2dh  
all risks 全险;综合险 \H Wcd|  
All Sales Record for Stock Market 《股票市场成交报告》 jOUK]>ox:  
Allied Capital Resources Limited 新联财务有限公司 DA<F{n.Z:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YSR mt/  
allocation letter 拨款信件 [[R7~.;  
allocation of fund 分配款项;预留款项 !dU9sB2  
allocation of profit 利润分配;溢利分配 @s_3 0+  
allocation warrant 拨款令 Ds%9cp*6  
allotment 分配;配股 ~Cjz29|gp  
allotment notice 股份配售通知;配股通知 "w}-?:# j  
allotment of shares 股份分配 X+=-f^)&  
allowable 可获宽免;免税的 Nls83 W  
allowable business loss 可扣除的营业亏损 8YuJ8KC  
allowable expenses 可扣税的支出 -PNi^ K_  
allowance 免税额;津贴;备抵;准备金  f~w>v  
allowance for debts 债项的免税额 wP[xmO-%  
allowance for depreciation by wear and tear 耗损折旧免税额 j$3rJA%rN  
allowance for funeral expenses 殡殓费的免税额 %KGq*|GUu  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yJ!OsD  
allowance for repairs and outgoings 修葺及支出方面的免税额 c |>=S)|  
allowance to debtor 给债务人的津贴 21r= = H$  
alteration of capital 资本更改 T vrk^!  
alternate trustee 候补受托人 2O eshkE  
amalgamation 合并 K(<$.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ' |&>/dyq  
ambit of charges 征税范围;收费范围 "-w ^D!C  
amended valuation 经修订的估值 rRB~=J"  
American Commodities Exchange 美国商品交易所 Og,Y)a;=  
American Express Bank Limited 美国运通银行 95=g Y  
American Stock Exchange 美国证券交易所 kOw=c Gt  
amortization 摊销 J,f/fPaf7  
amount due from banks 存放银行同业的款项 AY#wVy  
amount due from banks abroad 存放海外银行同业的款项 t)YUPDQ@J  
amount due from holding companies 控股公司欠款 <f N; xIB  
amount due from local banks 存放本港银行同业的款项 qE )Y}oN  
amount due to banks 银行同业的存款 taweGc%~  
amount due to banks abroad 海外银行同业的存款 F\a]n^ Y  
amount due to holding companies 控股公司存款 KQ&Y2l1*>>  
amount due to local banks 本港银行同业的存款 \ht ?G n  
amount due to outport banks 外埠银行同业的存款 1N8;)HLIBJ  
amount for note issue 发行纸币的款额 qAoAUD m  
amount of bond 担保契据的款额 'T\dkSJv;V  
amount of consideration 代价款额 B[r<m J  
amount of contribution 供款数额 vxZg &SRK  
amount of indebtedness 负债款额 4SgF,ac3r  
amount of principal of the loan 贷款本金额 sf(i E(o  
amount of rates chargeable 应征差饷数额 o]Gguw5W{  
amount of share capital 股本额 "'m)VG  
amount of sums assured 承保款额 2 P=[  
amount of variation 变动幅度 tQWWgLM  
amount of vote 拨款数额 oL]mjo=jN  
amount payable 应付款额 \K;op2  
amount receivable 应收款额 L>dkrr)e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 74+A+SK[  
analysis 分析 ( S`6Q  
ancillary risk 附属风险 B`fH^N  
annual account 周年帐目;周年帐目报表;年度决算;年结 2 nv[1@M  
annual accounting date 年结日期 5F2_xH$5  
annual allowance 每年免税额;年积金;年度津贴;年津 *ZaaO^!  
annual balance 年度余额 GcT;e5D  
annual disposable income 每年可动用收入 SxJ$b  
annual estimates 周年预算 Gqb])gXpl  
annual fee 年费 ]4`t\YaT  
annual general meeting 周年大会 ;B~P>n}}_]  
annual growth rate 年增率;每年增长率 .u l 53 m  
annual long-term supplement 长期个案每年补助金 'BY-OA#xJ  
annual pensionable emolument 可供计算退休金的年薪 s=D f `  
annual report 年报 }Dn^d}?s||  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HTV ~?E  
annual return 周年报表;周年申报表;每年报税表格 H3 , ut  
Annual Return Rules 《周年报表规则》 8-m 3e  
annual review of consumer prices 每年消费物价回顾 K/txD20 O|  
annual roll-forward basis 逐年延展方式 W^es;5  
annual salary 年薪 jNA1O68N  
annual statement 年度报表;年度决算表 |~WYEh  
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 {T=52h=e  
annuitant 年金受益人 fiVHRSX60  
annuity 年金 jfD1  
annuity contract 年金合约 WK0C  
annuity on human life 人寿年金 t V03+&jF  
antecedent debt 先前的债项 kZLMtj-   
ante-dated cheque 倒填日期支票 4U=75!>  
anticipated expenditure 预期开支 Z<U>A   
anticipated net profit 预期纯利 ]ab#q=  
anticipated revenue 预期收入  W^Y#pn  
anti-inflation measure 反通货膨胀措施 mk!Dozb/  
anti-inflationary stance 反通货膨胀立场 lT'9u,6   
apparent deficit 表面赤字 |Y},V_@d  
apparent financial solvency 表面偿债能力 sYqgXE.  
apparent partner 表面合伙人 y500Xs[c  
application for personal assessment 个人入息课税申请书 i0:>Nk  
application of fund 资金应用 :]PM_V|  
application to release as liquidator and to destruct the books of accounts and documents Dw_D+7>(v  
申请免除清盘人职务及毁灭帐簿与文件 Iy';x  
appointed actuary 委任精算师 Kc #|Z  
appointed auditor 委任核数师;委任审计师 */z??fI27  
appointed trustee 委任的受托人 06 i;T~Y  
appointer 委任人 N2ied^* 0  
apportioned pro rata 按比例分摊 MV0Lq:# N  
apportionment 分配;分摊 +pf5\#l?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6?qDdVR~]  
apportionment formula 分摊方程式 #DFV=:|~  
apportionment of estate duty 遗产税的分摊 <@G8ni  
appraisal 估价;评估 KVPR}qTP;  
appreciable growth 可观增长 wJeG(h  
appreciable impact 显着影响 Md,pDWb  
appreciable increase 可观增长 v .=/Y(J  
appreciation 增值;升值 h1[WhBL-O  
appreciation against other currencies 相对其他货币升值 QJn`WSw$_-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C3XmK}h  
appreciation tax 增值税 &H||&Z[pk  
appropriation 拨款;拨用;拨付 M6rc!K  
appropriation account 拨款帐目 Qd &" BEs  
Appropriation Bill 拨款法案 9MY7a=5E~  
appropriation-in-aid system 补助拨款办法 \K iwUz  
approved assets 核准资产 H={&3poBz  
approved basket stock 认可一篮子证券 ;apzAF  
approved budget 核准预算 2-'Opu  
approved charitable donation 认可慈善捐款 Wht(O~F  
approved charitable institution 认可慈善机构 2;$ k(x]  
approved currency 核准货币;认可货币 F S"eM"z  
approved estimates 核准预算 wW2d\Zd&  
approved estimates of expenditure 核准开支预算 4/e60jA  
approved overseas insurer 核准海外保险人 egk7O4zwP  
approved overseas trust company 核准海外信托公司 -c%dvck^,  
approved pooled investment fund 核准汇集投资基金 uH@FU60  
approved provident fund scheme 认可公积金计划 _Ov;4nt!  
approved provision 核准拨款 445o DkG  
approved redeemable share 核准可赎回股份 MFt*&%,JX  
approved regional stock 认可地区性证券 ;sPoUn s'  
approved retirement scheme 认可退休金计划 9H0H u]zM  
approved subordinated loan 核准附属贷款 $HJTj29/  
arbitrage 套戥;套汇;套利 ]Mi.f3QlO6  
arbitrageur 套戥者;套汇者 yxt[= C  
arbitrary amount 临时款项 yX!HZu;j  
arrangement 措施;安排;协定 C&~1M}I  
arrears 欠款 =1p8 i  
arrears of pay 欠付薪酬 Rp9fO?ZjHt  
arrears of revenue 逾期未收税款;逾期未收的帐项 &?,6~qm[  
articles of association 组织章程;组织细则;组织章程细则 6KZf%)$  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 TUIk$U?/I  
ascertainment of profit 确定利润 1f'Hif*r_X  
"Asia Clear" “亚洲结算系统” @n&<B`/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I$t3qd{H&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _>m-AI4^  
Asian Development Fund [ADF] 亚洲发展基金 2@=IT0[E\  
Asian dollar bond 亚洲美元债券 j;1-p>z  
Asian dollar market 亚洲美元市场 hm*cw[#O1x  
Asian dollar rate 亚洲美元利率 kc `V4b%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uC3:7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 SOZPZUUEJ  
asked price 沽盘;喊价;索价;卖方报价 %dST6$Z  
assessable income 应评税入息 *?ITns W<  
assessable loss 应评税亏损 Ih}1%Jq  
assessable profit 应评税利润 iRV~Il#~!  
assessable value 应评税值 FR[ B v  
assessed profit 估定利润 uX/$CM  
assessed value 经评估价值 ;%C'FV e]  
assessment 评税;评定;估价;评税单 v``-F(i$  
assessment number 评税编号;估价编号 >EsziRm  
assessment of additional tax 补加税评税 MPgS!V1  
assessment of performance 业绩评估;实绩评价 Yc r3HLJy  
Assessor 评税主任 LhXUm  
asset price bubbles 资产价格泡沫 WLa!.v>  
asset-backed securities 具资产保证的证券 %+>s#Q2d  
assets accretion 资产增值 %xZG*2vc!B  
assets and liabilities 资产与负债 }@1q@xU  
assets betterment statement 资产递增表;资产改进表 I){\0vb@  
assets lending 实物放款;有抵押贷款 A - YBQPE  
assets of the company passing on the death 死者去世时转移的公司资产 *^\HU=&  
assets pledged as security for liabilities 用作负债抵押的资产 :~Q!SL N  
assets portfolio 资产投资组合 }R[#?ty;]  
assets price 资产价格 $?G"GQ!.  
assets quality 资产质素 g>rp@M  
assets realization 资产变现 l%ayI  
assets refinancing arrangement 资产再集资安排 $rF=_D6  
assets securitization 资产证券化 eN? Y7  
assets situated outside Hong Kong 在香港以外地方的资产 TL$EV>Nr  
assets stripping 削减资产;拆卖资产 'ly?P8h  
assets value 资产值 "gtHTqheH  
assignee 承让人 [H<bh%  
assignment 转让;转让书;转让契 O,bkQY$v  
assignment of interest 权益转让 .nu @ o40  
assignment of letters patent and trade mark 专利证书及商标转让 T<3BT  
assignment of property 物业转让;物业转让书 0Sq][W=  
assignment right 转让权 {GDmVWG0q  
assignor 转让人 ~\)qi=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 le+R16Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0P^L}VVX  
associate member 附属会员 u]NZ`t%AP  
associated body corporate 相联法人团体 2~[@_  
associated company 相联公司;联属公司 *[ #;j$m  
associated corporation 相联法团 A1)wo^,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -oeL{9;  
公认会计师公会〔英国〕 uwf 5!Z:>  
Association of Futures Exchange Brokers 香港期货经纪协会 99$ 5`R;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Q|Y0,1eVp|  
association of underwriters 承保人组织 7!,YNy%  
assumption of control 接管 Aa0b6?Jm  
assurance 担保;保险;转易;转易书 wbDM5%  
assurance of interest 权益的转易 FLg*R/  
at 19XX price 按一九XX年价格计算 )#|<w9uec  
at a discount 按赔价计算;按贴水价格计算;打折扣 " 96yp4v@  
at a premium 按溢价计算;按升水价格计算 %*aJLn+]_R  
at call 通知付款;按通知 ^, l_{  
at constant market price 按固定市价计算 ?Xdak|?i  
at constant price 按固定价格计算 9Zry]$0~R  
at cost 按成本计算 NN0$}acp  
at current market price 按当时市价计算;按现时市价计算 Uoya3#4 G  
at current price 按当时价格计算;按现时价格计算 [ EFMu;q  
at factor cost 按要素成本计算;按生产要素成本计算  [,n c  
at money-of-the-day price 按付款当日价格计算 ~DRmON5 M  
at or better 按指定或较佳价位〔买卖指令〕 "mL++>ZSQ  
at par 按面值计算;平价 c4&'D;=  
at sight 见票即付 73{'k K  
at the close 按收市盘 alh >"9~!  
at the opening 按开市盘 `Y-|H;z  
attestation 见证;见证条款 $aHAv/&(5  
at-the-money option 平价期权 I;5R2" 3  
attorney 受权人;受托代表人 8[r9HC  
attornment 新拥有人承认书 Om{l>24i.\  
attributable profit 可归属利润 6sIL.S~c)  
attributable share value 可归属股份价值 Wg{k$T_>  
Auckland Stock Exchange 奥克兰证券交易所 Go,N>HN  
auction 拍卖 WN(ymcdYB  
auctioneer 拍卖商 h)~=Dm  
audit 审计;核数  Qk!;M |  
Audit Commission 审计署 !O\;Nua  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N#lDW~e'  
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〕 'r(1Nj  
audit review 帐目审查 -a*K$rnB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DD" $1o"  
audited account 审计帐目;经审计的帐目 ??TMSH  
audited annual account 经审计的周年帐目 QL6C,#6  
audited balance sheet 经审计的资产负债表 Kp+CH7I*  
auditor 核数师;核数主任;审计师 dz~co Z9  
auditor's certificate 核数师证明书;审计师证明书 vR0 ];{  
auditor's report 核数师报告;审计师报告 cvwhSdZu8  
Aussie bond 澳元债券 dKl^jsd  
austerity budget 紧缩预算 hTP:[w)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6wco&7   
Australia All Ordinaries Index 澳洲所有普通股票指数 =rdY @  
Australian Dollar [AUD] 澳元 1&fc1uYB4  
Australian Options Market 澳大利亚期权市场 3=-4%%[M@  
Australian Securities Commission 澳洲证券事务监察委员会 G-9iowS/A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l5l>d62  
Australian Stock Exchange 澳大利亚证券交易所 |ZodlYF  
Austrian Schilling [ATS] 奥地利先令 n wI!O  
authentication 认证;鉴证 ih?^t(i  
authority to purchase 委托购买证;委购书 *'Z B*>  
authorization 认可;核准;授权;授权书 >~`C-K#  
authorization by direction 指示授权 s@MYc@k  
authorization by instruction 指令授权 ==i[w|  
authorization by warrant 令状授权 XqM3<~$  
authorization of unit trust 单位信托的认可 Vh}SCUof'  
authorized agent 指定代理人 x0 d~i!d  
authorized capital 法定资本 9qS"uj  
authorized clerk 出市员 qY\f'K}Q*  
authorized dealer 认可交易商 }j,[ 1@S  
authorized financial institution 认可财务机构 L[5=h  
authorized fund 认可基金 Xl@cHO=i  
authorized fund house 获授权的基金公司;认可基金公司 AoA!q>  
authorized institution 认可机构 WyP W*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 eY{+~|KZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;n|^1S<[  
authorized insurer 获授权保险人;获认可承保人 Ltjbxw"Qd  
authorized investment 特准投资项目 `jS T  
authorized person 获授权人 ?\8?%Qk  
authorized representative 获授权代表 j~j\\Y  
authorized share capital 法定股本 hHqh{:q{v  
automated quotation system 自动报价系统 Kx_h1{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]Qm]I1P  
自动交易系统〔香港期货交易所有限公司〕 @ 49nJi  
automatic adjustment mechanism 自动调整机制 VLBE'3Qg 1  
automatic adjustment system 自动调整系统 5k|9gICyd*  
Automatic Clearing House 自动票据交换所 DcSnia62f  
automatic exchange rates accumulation system 自动化汇率累集系统 ?5kHa_^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =2w4C_  
automatic teller machine [ATM] 自动柜员机 pm{|?R  
autopay 自动转帐 eAPXWWAZJ1  
available assets 可用资产 ~ ihI_q"  
available fiscal reserve 现存财政储备 ,vW:}&U  
available profit 可用利润 ?f/n0U4w  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 fib}b? vk  
average 平均;平均数;海损 3> /K0N|$  
average basic salary 平均基本薪金 5q "ON)x  
average consumer expenditure 平均消费开支;一般消费开支 DWdW,xG  
average cost 平均成本 +l=r#JF  
average cost of land production 增辟土地平均成本 mZ1)wH,  
average daily turnover 平均每日成交额 nC{%quwh{  
average daily wage rate 平均每日工资率 Zw wqSyuGf  
average expenditure pattern 平均开支模式 ^&g=u5 d0  
average growth rate 平均增长率 wcDRH)AW.  
average net fixed assets 固定资产平均净值 !bV5Sr^  
average of relatives 相对价格平均数 ]({~,8s  
average price 平均价格 43V}# DA@  
average propensity to consume 平均消费倾向;一般消费倾向 _HhbIU  
average propensity to save 平均储蓄倾向;一般储蓄倾向 " vtCTl~t  
average rate 平均率 NH_<q"gT  
average revenue 平均收入;平均收益 !nAX$i~  
average stock 平均库存;平均存货 ? `J[[",  
average yearly rent 平均年租 ~}Rj$%_  
avoidance of double taxation 避免双重课税 r H~" 4  
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 ~)(\6^&=|  
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